HomeMy WebLinkAbout2025-2026 Preliminary Budget Book (FINAL) CITY OF * **
AITU B U R Nancy Backus,Mayor
WAS H I N GTO N 25 West Main Street*Auburn WA 98001-4998*www.auburnwa.gov*253-931-3000
October 28, 2024
Dear Auburn City Council:
The purpose of this letter is to summarize the key processes, decisions and changes to the operating and
capital programs included in the 2025-2026 Preliminary Budget.
2025-2026 Budget Policy and Process
Development of the City's budget is guided by a set of budget policies, citywide goals, and strategies
based upon the City's long-term vision. The City's budget policies are directed at maintaining current
levels of service to residents, sustainable fiscal policies, and adequate reserve balances. The City
ensures stable financial condition by managing expenditure budgets to available revenue streams and
not spending beyond the City's available resources. In addition, the City proposes maintaining the
existing reserve balance polices to ensure enough resources are available for leveraging future
opportunities if they arise and being able to sustain unexpected and negative financial impacts. By the
end of the biennium all debt payments are accounted for and all funds meet the City's reserve policy
targets, with the exception of the Water fund, which is utilizing fund balance to complete critical
infrastructure projects. The City's piped utility funds are pending a rate study in 2025, one goal of
which will be to replenish and maintain the reserve balances in these funds as appropriate.
The 2025-2026 budget recommendations not only closely review and analyze revenue and
expenditure trends assumptions for the current biennium, but long-range analysis and trends are also
conducted. Looking beyond the biennium helps the City plan for potential legislative and economic
impacts that may not be immediate, but have real future impacts to the City. These policies and
practices have not only averted serious funding problems in the past, but have enabled our General
Fund to remain financially stable during down times.
Due to recessionary concerns and State Legislature impacts that affect distributions and costly mandates to
local governments, departments were tasked with the following guidelines in developing their specific
budgets: Focus on maintaining current level of service and assume no new FTEs or programs. New and/or
enhanced programs and FTEs were considered if the program is:
o Required by state law or city policy and additional responsibility from cannot be absorbed by existing
staff or resources;
o Existing levels of service could no longer be maintained with existing resources;
o Supported with offsetting revenues or cost savings;
o Generates economic development and/or increased revenue generation;
o Supplement human services and the City's anti-homelessness efforts;
o Retaining and recruiting a diverse and skilled workforce; and/or
o Mitigate the risk of substantial financial losses.
The Council's involvement in the budget development process went as follows:
Date Workshop
9-Sep Budget process, fund review and General Fund overview
12-Sep General Fund and Capital Facilities Plan (capital)
13-Sep Internal Service funds and proprietary funds
28-Oct Preliminary budget presentation
The Preliminary 2025-2026 Budget attached to this budget memorandum represents the results and
decisions from these meetings and workshops. The total citywide preliminary expenditure budget (less
ending balances) is $291,863,350 for 2025 and is 33% less than the amended 2024 budget. This is
mostly attributable to capital projects and associated transfers budgeted in 2024; unspent budget
authority for multi-year projects will be carried forward into the 2025-2026 biennial budget as necessary.
Another contributing factor to the variance is the spenddown in 2024 of one-time ARPA funding. The
citywide preliminary budget for 2026 is $290,569,575 and 34% less than the 2024 budget, again mainly
attributable to multi-year capital project budgets. Sections I and V include a detailed presentation of the
City's budget.
2025-2026 Preliminary Budget Summary
The remainder of this memorandum summarizes the key changes and factors included in the 2025-2026
Preliminary Budget over the 2023-2024 Amended Budget.
Salaries and Benefits
Salaries and benefits account for about 55% of the City's total expenditures (excluding transfers and one-
time capital investments), making it the single most significant cost impact, as well as the main driver
ensuring services are delivered. The budget accounts for every FTE position at 100%, including step
increases, premiums, and benefits. Drivers and assumptions impacting 2025-2026 budgeted salaries and
expenditures:
O 2.4% of the General Fund's salary/benefit costs are reallocated and funded by capital projects;
o COLA increases are tied to collective bargaining agreements. Our Police contracts expire in 2024
and are currently under negotiation, while the Teamsters contract expires at the end of 2025;
o Unaffiliated salary increases in 2025 and 2026 are assumed to be commensurate with CPI. An
unaffiliated wage study is expected to begin in 2025 and conclude in 2026;
O 12% average increase for medical insurance (2025 and 2026);
O 5% increase in dental insurance (2025 and 2026);
o A reduction from 9.53%to 9.03% for PERS 2 and 3 employer contributions. A slight increase to
9.11% for 2024 was announced by the Department of Retirement systems after salary and
benefit budgets were generated. The increase is minimal and not expected to impact budget
needs for 2025-2026; and
o No increases are projected for Labor and Industries industrial insurance or LEOFF 2 rates.
In addition to the normal salary and benefit increases listed above, there are new requests for additional
city-wide FTE's in 2025. This includes the addition of 10 commissioned police officer positions, five of
which are unbudgeted supernumeraries. These new FTEs are requested in the Program Improvements
section, beginning on page 261. All staffing changes are noted on page 40 with total authorized FTEs of
490 in both 2025 and 2026.
The net effect of all staffing changes and salary changes will increase citywide salaries and wages 8.1%
in 2025 to $57.6 million and an additional 4.5% increase in 2026 over 2025 to $60.2 million. Citywide
benefits will see an increase of 0.5% over 2024 to$25.4 million in 2025 and increase 7.1% to $27.2
million in 2026.
General Fund Budget Highlights
The total General Fund budget is $109.1 million for 2025 and $114.0 million for 2026. The 2025 budget is
7.7% higher than the adopted 2024 budget, although it is 3.9% lower compared to the amended 2024
budget). The 2026 budget is 4.5% higher than 2025 [page 95].
Revenues—The City's General Fund is supported primarily through taxes (75%) and charges for
services (10%). There are four primary taxing sources:
o Property taxes—Property tax growth is limited to 1.0% over the prior year, plus new construction.
Property taxes account for about 23.8% of total General Fund revenues. The forecast assumes
statutory maximum levy increase of 1% plus new construction, which accounts for$25.0 million
and $25.1 million in 2025 and 2026, respectively[page 78];
o Sales taxes—2024 sales tax revenue is assumed to come in about 12.1% above budget due to
strong economic conditions. 2025 collections are budgeted assuming a slight recessionary dip,
resulting in collections of$26.2 million, which is nearly equal to 2024 forecasted collections. A
modest recovery is projected to begin by 2026, accounting for$26.5 million in sales tax revenue
[page 79];
o Utility Taxes—the General Fund collects taxes on utility services both from city-owned utilities
and privately operated utilities, which accounts for approximately 15% of the General Fund's
annual resources. The City levies a 6% tax on private utilities (1% going to fund capital
transportation projects)and 11.5% on City-owned utilities (2.5% going to fund capital
transportation projects). (page 79]
o City B&O taxes—The City implemented a business and occupation (B&O)tax in 2022. This
revenue has outperformed budget expectations since inception and is projected to do so again in
2024. With the onboarding of a field and compliance auditor in late 2024 to support enforcement,
collections are anticipated to remain strong throughout the biennium (page 79].
Expenditures— Budgeted General Fund expenditures are projected to decrease by$4.5 million from the
2024 amended budget to the 2025 budget and increase $4.9 million in 2026. This is attributable to:
o Spenddown of remaining one-time ARPA funds in 2024. The General Fund has$10.0 million of
expenditures related to ARPA budgeted in 2024, including transfers-out. The removal of these
non-recurring expenditures in 2025 offsets increases in other expenditures, resulting in an overall
decrease in budgeted General Fund expenditures from 2024 to 2025.
o The activity of the Community Development Block Grant(CDBG)fund has been moved into the
General Fund, increasing General Fund expenditure while providing an offsetting grant revenue.
o Increased salary and benefit costs. Salaries and benefits account for 55% of the City's General
Fund expenditures and projected increases comprise 63% of the increase in overall General
Fund expenditures from 2025 to 2026.
o Increased professional services costs. Several significant costs are expected to increase General
Fund expenditures from 2025 to 2026, including increases to insurance premiums, charges for
services from the King County District Court, Valley Communications Center, and SCORE. A
significant increase is expected related to vendor costs for the City's photo enforcement program,
though these are offset by corresponding revenues.
o Increased internal service fund (ISF) charges, including services for: IT, facilities maintenance,
equipment replacement and maintenance. Total ISF charges increased 12.7% and remained
consistent in 2026. Drivers for these increases include increased insurance premiums, salary
and benefit costs, one-time projects, and new program requests.
Fund Balance—The projected General Fund balance in projected to decrease to $32.8 million in 2025
and again to$25.4 million in 2026. Ending Fund balance meets the City's reserve requirements through
the end of 2026, which ranges between $9.1 million and $13.7 million. The following is a summary of
estimated ending fund balances compared to the City's policy(pages 54-55 and 110]:
Estimated Ending Minimum Fund Balance per Policy Maximum Fund Balance per Policy
Fund Balance 8% Over(under) 12% Over(under)
2024 Amended 38,910,092 8,544,879 30,365,213 12,817,319 26,092,773
2025 Proposed 33,158,530 8,731,830 24,426,700 13,097,745 20,060,785
2026 Proposed 26,085,952 9,121,879 16,964,073 13,682,818 12,403,134
Future Challenges—Several challenges continue to impact the City and affect available revenues and
expenditures in the 2025-2026 budget. These include:
o Inflationary costs increasing faster than available revenue sources;
o Increasing liability insurance rates;
o Growing need for human services (homelessness services and mental health);
iii
o Increasing difficulty attracting and retaining a skilled and diverse workforce; and
o Sustainable, long-term funding for capital street improvements and maintenance.
Special Revenue Fund Highlights
The General Transportation Fund is a consolidation of the City's street capital projects into a single
fund. This includes arterial streets, local streets (and the City's Save Our Streets program), and arterial
street preservation activities. Previously, local street and arterial street preservation activities were housed
in individual funds.
Major arterial street projects for 2025 and 2026 include: M Street NE widening (E Main Street to 4th Street
NE), R Street SE widening (22nd Street SE to 33rd Street SE), the local streets preservation program,
Auburn Way South improvements (Hemlock Street SE to Poplar Street SE), A Street SE preservation
(37th Street SE to Lakeland Hills Way), and C Street SW preservation (GSA Signal to Ellingson Road SE).
Funding for street projects comes from fund balance, motor vehicle fuel taxes, traffic impact fees, real
estate excise taxes, federal/state grants, transportation benefit district fees, utility taxes, photo
enforcement revenue and developer contributions. In addition, the City's water, sewer and storm drainage
utilities each provide $50,000 per year to support utility projects related to local street improvements. This
fund's budget totals $17.4 million in 2025 and $9.2 million in 2026 [page 196];
The Transportation Benefit District Fund is established in this biennium to house and distribute funds
collected via a 0.1% levy on sales and use tax in support of arterial street preservation projects. These
funds have been collected since 2023 and were previously housed within the City's Arterial Street
Preservation Fund. Moving forward, these will be housed in a separate fund and transferred to the
General Transportation Fund to fund qualifying projects. The fund's budget totals $2.2 million in each year
of the biennium [page 197];
The Community Development Block Grant Fund has had its activity, with associated revenues and
expenditures, moved to the General Fund effective in 2025.
The Cumulative Reserve Fund serves as the City's general savings or rainy-day fund. This fund is
budgeted to end 2026 with $32.4 million (28% of General Fund budgeted expenditures), which meets the
City's reserve funding goals of 11-36%. [page 139];
Capital Project Fund Highlights
The Capital Improvements Fund budget totals $8.2 million in 2025 and $13.3 million in 2026, excluding
ending fund balance. Previously, this fund housed the City's Real Estate Excise Tax (REET)funding;
beginning in 2025, REET will be moved to its own separate fund and transferred to other funds as
appropriate. Major projects in this fund include Facility Master Plan Phases 2, 3 and 4, the Active
Transportation —Safey, ADA and Repair program, 1st Street NE/NW and Division Street pedestrian
improvements, and the Neighborhood Traffic Safety projects[page 143];
The Municipal Parks Construction Fund budget totals $1.9 million in 2025 and $0.7 million in 2026.
Major projects include downtown plaza and alleyway improvements and Game Farm Park improvements
[page 231];
The Local Revitalization Fund budget has a budget of$1.0 million in 2025 for the Downtown
Infrastructure Improvements project, which includes the pre-design for the replacement of the Auburn
Avenue Theater[page 144];
The Real Estate Excise Tax(REET) Fund is created as ofa 2025. The purpose of this fund is to house
collections of REET in a segregated fund and disburse them to fund qualifying capital projects. Currently,
REET is housed in the Capital Improvements Fund; any remaining REET balance is expected to be
moved to the REET Fund at the end of 2024.
Enterprise Fund Highlights
Water, Sewer and Storm Drainage utilities are funded from user fees and charges, system
development charges, interest earnings, and miscellaneous revenues. Major utility projects in the water
utility include: intertie booster pump station replacements, 112th Place SE water main replacement, Well 4
electrical improvements, and Cascade Water Alliance water rights purchases. In the sewer utility, major
projects include: the Rainier Ridge Pump Station rehabilitation/replacement project and annual
repair/replacement projects. In the storm drainage utility, major projects include: annual pipeline repair
iv
and replacement projects, local street preservation projects, and West Main Street Pump Station
upgrade. At the end of 2026, the water utility is budgeted to end with $2.3 million in working capital; the
sewer utility with $13.8 million; and the Storm Drainage utility with $7.5 million(pages 198,202,206];
The Solid Waste Fund currently has rates adopted through 2026, which are projected to allow the fund
to recover from the planned spenddown of fund balance used for rate-smoothing over the last few years
while supporting litter control efforts in addition to solid waste hauling. The fund is budgeted to end the
biennium with working capital of$3.2 million (page 146);
The Airport Fund is not currently expecting additional Federal Aviation Administration grants during
2025-2026, and as such is anticipating significantly reduced capital expenditures compared to the prior
biennium. This fund is budgeted to end 2026 with $949,200 in working capital (page 211];
Revenues at the Cemetery Fund are projected to increase in 2025 and 2026, though the increase is
forecast conservatively. This fund is budgeted to end 2026 with $694,600 in working capital (page 232].
Internal Service Funds
Equipment Rental and Replacement Fund (ERR) has an anticipated ending working capital balance of
$8.8 million in 2026. There are no major capital projects budgeted during the biennium. Major equipment
costs for 2025-2026 include the replacement of City vehicles and the purchase of 16 take-home vehicles
for the Police Department as part of the 6-year implementation of a fleet expansion program initiated in
the 2023-2024 biennium (page 215];
The Facilities Fund is budgeted to end 2026 with $383,800 in working capital. Significant facility
maintenance efforts include upkeep of HVAC equipment at City-owned buildings, duct cleaning,
generator maintenance, and miscellaneous building repair projects(page 120];
The Innovation and Technology Fund is projected to end 2026 with $2.7 million in working capital.
Significant IT projects in 2025-2026 include new infrastructure installations, and new fiber and wireless
expansion (page 236).
Program Improvements
Total proposed ongoing program improvements total $3.1 million and proposed one-time improvements
total $9.1 million. A summary and detail of the funded program improvements are included in this
budget(page 261].
V
CITY
JBUI-tN
WASHINGTON
2025 - 2026 CITY OF *r,,,
Budget in Brief
UBURN
WASHINGTON
Mission: To provide a service-oriented government that meets the needs of our residents,citizens,and business community.
Vision: Your Premier Community with Vibrant Opportunities
Priorities: Community Safety,Fiscal Sustainability,Community Wellness,Infrastructure
Core Values:
CHARACTER •T� • CELEBRATION
II;:.,,9* Developing and preserving attractive and ^ Celebrating our diverse cultures,heritage,and
1.100. interesting places where people want to be. community.
WELLNESS ECONOMY
Promoting community-wide health and safety „ail Encouraging a diverse and thriving marketplace for
wellness. consumers and businesses.
A SERVICE (� ENVIRONMENT
Providing transparent government service. Stewarding our environment.
Mk SUSTAINABILITY
t# Creating a sustainable future for our community.
BUDGET HIGHLIGHTS:
Key issues affecting the 2025-2026 budget process include maintaining the City's ability to provide current levels of service,ensuring that all
new programs were aligned with the Mayor's and Council's priorities,and providing adequate fund balances and reserves. Major budget
highlights include:
• Many City revenues have exceeded budgeted amounts and expenditures were closely constrained in the prior biennum. However,severe
and geopolitical events in 2024 are causing uncertainty in projections,and a mild recession is currently anticipated in 2025.
• Demand for services—including public safety, human services,and transportation—continues to increase faster than expected revenue
• The City faces increased mandatory costs such as liability insurance, King County District Court,and SCORE and ValleyCom contributions.
• Salaries and benefits represent 55%of the General Fund budget.Overall,about 82%of General Fund expenditures are non-discretionary.
• Police labor contracts expire in 2024 and are currently in negotiations.The Teamsters'contract is up for renegotiation at the end of 2025.
Unaffiliated salary increases in 2025-2026 are conservative pending a proposed rate study beginning in 2025.
• One-time sources of funding used to mitigate costs in 2023-2024,such as ARPA,are not expected to be available in 2025-2026.
2025-2026 CITY-WIDE REVENUES BY TYPE: 2025-2026 CITY-WIDE EXPENDITURES BY FUND TYPE:
Other
15% $227.1 M $223.2 M
low
Total: $582.4 M
Intergovern- $200
mental
Charges 3.8%
for
Service $555.4 M I c $100 $55.2 M $42.2 M
$28.7 M
49.8% Taxes I Il �� $6.1 M
31.4% $0 1
Enterprise General Internal Special Capital Debt
Funds Fund Service Revenue Project Service
Funds Funds Funds Funds
12¢ 11¢
39¢ 21¢ City King 1¢ 139 63¢ 29¢ 8¢
Auburn School District sate tee, Co ty ST a 033o,
WHERE WHERE State King County City
YOUR Llllsa v YOUR L 11
1 . 'Rl/ ,1
2024 t�I »n rS►M� ( ��a d �' 2024 , �.MtENE A _ kl,'M
PROPERTY "� _,LL ..: . 12 ' " " - ii 1 l'"' 1 21/ SALES _. �....— C80916��
TAX �II II li TAX + e
1 6G .«;4 �
L1118091
DOLLAR _I �z 4 DOLLAR Lllso9i6c
GOES: � � ..:�.� i ,. ,,. .i GOES: � I��-t .F�� ��'
vii
GENERAL FUND REVENUES BY CATEGORY: GENERAL FUND EXPENDITURES BY TYPE:
Taxes I 75.1% Other Expenses
Charges for Service -I 10.1%
17.8%
Intergovernmental 6.2% $223 2 M Personnel
Fines&Forfeitures 1 3.5% Operating 55.4%
Licenses&Permits ] 2.8% $210.3 M Expenses
Miscellaneous 1 2.2% 26.9%
GENERAL FUND EXPENDITURES BY FUNCTION: GENERAL FUND EXPENDITURES BY DEPARTMENT:
Office of Equity Admin I Mayor&C Human Services
Public Safety $85.1 M 0.9% �9yy 1 7 2.2%
if
General Government • $40.4 M
Legal
Interfunds and Transfers Om $39.7 M 4.4%
Culture and Recreation I $25.1 M Streets
4.6%
Physical Environment -I $10.8 M
Po Non-
Transportation a $7.4 M 36.7% Departmental
4.8%
Economic Environment . $7.2 M
Health&Human Services ] $4.9 M Finance
$223.2 M s.1%
SCORE
5.3%
CAPITAL BUDGET SUMMARY(2025-2026): _ Public Works
Other Airport Cemetery 5.3%
1.6% 1.1% 0.1% Parks,Arts
Parks,Arts&Rec. &Rec
3.4% Human Resources
15.3% , 5.9%
Community Development
$223.2 M 6.7%
irneral
r CAPITAL PROJECTS
ortatlon SOURCES AND USES (2025-2026): $745 M
.7%
Sources Fund
of Balance Other Sources
Water 42B% 46 B%
Funds
13.3% Genera
Grants:6.B% Local Sources:1.2% REET:2.6%
Municipal
28.7% Uses I
of Design Right of Way and Construction
165% 745%
$74.5 M Funds
Acquisition 6.245 Debt Service/Other 2.944
Major Projects Planned for 2025-2026:
Street Projects Other Projects
M Street NE Widening(E Main St.to 4th St NE) $4.0 M Facility Master Plan Phases 2,3,and 4 $ 16.8 M
Local Street Preservation Program 3.7 M Rainier Ridge Pump Station Rehabilitation 4.4 M
R Street SE Widening(22nd St.SE to 33rd St.SE: 2.7 M Local Street Preservation(Utility Funded) 2.6 M
Auburn Way South(Hemlock St.to Poplar St.SE) 2.0 M Sanitary Sewer Repair and Replacement Program 2.3 M
A St.SE(37th St.SE to Lakeland Hills Way) 1.8 M Intertie Booster Pump Station Improvements 2.3 M
C St.SW(GSA Signal to Ellingson Rd.SE) 1.7 M 112th Place SE Water Main Replacement 1.9 M
R St.SE/21st St. SE Roundabout 1.4 M Cascade Water Alliance Water Rights Purchase 1.9 M
East Valley Highway Widening 1.2 M Pipeline Repair and Replacement Program 1.5 M
SIGNIFICANT NEW PROGRAMS AND INITIATIVES: 2025 2026
ELECTED OFFICIALS:
Department Program Title Duration Net Cost Net Cost
Mayor Nancy Backus
Public Works Facility Master Plan Debt Service Ongoing $2,200,000 $2,200,000 Deputy Mayor Larry Brown
HR Liability Insurance Increases Ongoing 818,008 1,543,879 Council Member Cheryl Rakes
HR King County District Court Services Ongoing 402,200 687,050 Council Member Kate Baldwin
PW/Police Photo Enforcement&PD Staffing Ongoing 1,005,390 (16,930) Council Member Tracy Taylor-Turner
HR Employee Compensation Study Ongoing 250,000 500,000 Council Member Yolanda Trout-Manuel
Admin Facilities Repair/Replacement Prog. Ongoing 250,000 250,000 Council Member Clinton Taylor
Finance SCORE Operating Cost Increase Ongoing 200,000 200,000 Council Member Hanan Amer
For more details,the City's 2025-2026 budget is posted on the City's website at: http://www.auburnwa.gov/BiennialBudget
viii
Table of Contents
PAGE PAGE
Preface 221 Section V: Budget Details
Provides introductory information,including: Includes tables,charts,and other information that
*the budget memorandum to Council i provide supporting detail and explanation to the
*a budget-in-brief vii summary budget:
*the table of contents ix * 2025 Revenue by Type—All Funds 222
*budget ordinances xi * 2025 Expenditures by Object—All Funds 224
*Aubum's vision and mission statement xxiii * 2026 Revenue by Type—All Funds 226
* the Mayor's transmittal letter xxv * 2026 Expenditures by Object—All Funds 228
* 2025 Budget Summary—All Funds 230
1 Section I: Budget Summary * 2026 Budget Summary—All Funds 231
Summarizes the 2025-2026 biennial budget and *Administrative Structure 232
provides comparisons to previous years'revenues and * Costs by Administrative Structure 233
expenditures.Includes: *Departmental Expenditures by Cost Center— 236
*a reader's guide 1 General Fund
*the City's financial structure 2 * Citywide Interfund Operating Transfers 240
*a discussion of the general fiscal environment 5
*key issues affecting the budget 7
*summary-level budget reports s 241 Section VI: Proposed Program Improvements
*comparative budget summaries 16 Presents the program improvements that have been
*staffing trends 20 recommended by the Mayor and City Council during
budget deliberations:
25 Section II: Process/Policies * Human Services 243
Describes: * Airport 245
*the City's organization 25 * Cemetery 247
*basis of budgeting 25 * Engineering 249
*budget process 26 * Equipment Rental 252
*calendar 27 * Facilities 253
*purpose and structure 28 * Finance 254
*components of the budget 29 * Parks,Arts and Recreation(Golf) 256
*budget policies 31 * Human Resources 257
* 2023-2024 City-wide goals and accomplishments 43 * Administration 261
and 2025-2026 City-wide goals * Planning 262
*the 2025-2026 budget strategy 48 * Police 263
* Parks,Arts and Recreation 264
51 Section III: Financial Plan * Storm 265
Provides:
*Analyses of budgeted revenues and expenditures 52 267 Section VII: Capital Planning,Programming,
*A revenue analysis for each fund type' and Budget
-General Fund 57 Summarizes the City's Capital Facilities Plan(CFP)
-Special Revenue Funds 63 showing capital projects budgeted for 2025 and 2026
-Capital Project Funds 66 along with the capital facilities plan for these projects in the
-Enterprise Funds 69 the following four years.Projects are listed in the following
-Internal Service Funds 71 following sections:
-Fiduciary Funds 73 * Transportation projects 271
-Permanent Fund 74 * Water Utility projects 287
* The General Fund six-year financial forecast 75 * Sanitary Sewer projects 303
*Long-term debt obligations and debt capacity 77 * Storm Drainage projects 313
* General Fund fiscal capacity 81 * Parks,Arts and Recreation projects 323
* Working capital for proprietary funds 83 * General Municipal projects and Community 333
Improvements
87 Section IV: Operating Budget * Other Proprietary Fund projects 341
Includes an introduction,including a list of sections for
which information is presented in this section;summary
tables and graphs for the baseline budget and the
General Fund budget;and sections for each
administrative department:
*Mayor and City Council 91
*Administration 95
*Human Resources and Risk Management 107
*Finance 113
*Legal 133
* Community Development 139
*Human Services 149
* Office of Equity 153
*Police Department and SCORE 157
*Public Works 165
*Parks,Arts&Recreation 201
*Innovation&Technology 215
ix
CITY
JBURN
WASHINGTON
ORDINANCE NO. 6948
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
AUBURN, WASHINGTON, ADOPTING THE 2025-2026
BIENNIAL OPERATING BUDGET FOR THE CITY OF
AUBURN, WASHINGTON
THE CITY COUNCIL OF THE CITY OF AUBURN, WASHINGTON, DO
ORDAIN AS FOLLOWS:
Section 1. As required by Chapter 35A.34 RCW, the Mayor of the City of
Auburn has completed and placed on file with the City Clerk of the City of Auburn a
preliminary biennial budget for 2025-2026. Notice was published, as required by law,
stating that: a) the Mayor had completed and placed the preliminary budget on file;
b) a copy would be provided at the office of the City Clerk to any taxpayer who
requested a copy; c) the City Council of the City of Auburn would meet on November
18, 2024 at 7:00 p.m. in the Council Chambers of Auburn City Hall, 25 West Main
Street, Auburn, Washington for the purpose of fixing the budget and any taxpayer
might appear at such time and be heard for or against any part of the budget; d) the
Mayor provided a suitable number of copies of the detailed preliminary operating
budget to meet the reasonable demands of taxpayers; e) The Mayor and the City
Council met at the time and place designated in the notice and all taxpayers of the
City were given full opportunity to be heard for or against the budget; f) the City
Council has conducted public hearings on November 4, 2024, and November 18,
2024 to consider this preliminary operating budget; g) at the meeting held by the City
Council on the November 18, 2024 the City Council considered modifications of the
proposed budget and approved the 2025-2026 biennial budget for the City of Auburn
as adopted by this Ordinance as shown on Schedule A.
xi
Section 2. Implementation. The Mayor is authorized to implement those
administrative procedures as may be necessary to carry out the directives of this
legislation.
Section 3. Severability. The provisions of this ordinance are declared to
be separate and severable. The invalidity of any clause, sentence, paragraph,
subdivision, section or portion of this ordinance, or the invalidity of the application
thereof to any person or circumstance shall not affect the validity of the remainder of
this ordinance, or the validity of its application to other persons or circumstances.
Section 4. Effective Date. This Ordinance shall take effect and be in force
five (5) days from and after its passage, approval and publication as provided by law.
INTRODUCED:
PASSED:
APPROVED:
NANCY BACKUS, MAYOR
ATTEST:
Shawn Campbell, MMC, City Clerk
xii
APPROVED AS TO FORM:
Jason Whalen, City Attorney
PUBLISHED:
XIII
Schedule A
Beginning 2025 2025 Ending
Fund Fund Balance Resources Expenditures Fund Balance
GENERAL FUND $ 38,910,092 $ 103,396,310 $ 109,147,872 $ 33,158,530
General Transportation 5,721,099 16,841,954 17,394,289 5,168,764
z° Hotel/Motel Tax 483,780 171,000 177,100 477,680
LL
w Transportation Benefit District 1,798,224 2,144,000 2,186,000 1,756,224
D
z
j Drug Forfeiture 802,203 251,300 399,233 654,270
w
re
Q Recreational Trails 53,820 7,500 - 61,320
0
Lou_ Cumulative Reserve 33,916,951 80,000 825,600 33,171,351
rn
Mitigation Fees 7,884,456 1,236,900 5,680,065 3,441,291
w Local Revitalization 2010 C&D Bond 508,936 1,508,900 1,508,800 509,036
F 0
oGolf/Cemetery 2016 Refunding - 372,400 372,400 -
w
rn
SCORE 2009 A&B Bond - 1,367,000 1,367,000 -
Municipal Park Construction 463,899 1,876,300 1,850,000 490,199
J
H 1(.3 Capitallmprovements 1,541,064 8,195,500 8,175,000 1,561,564
d —,
U• ° Local Revitalization 16,333 1,001,000 1,000,000 17,333
LL
Real Estate Excise Tax 5,689,062 1,840,000 2,130,100 5,398,962
Water 5,361,267 20,710,000 22,689,605 3,381,662
o Sewer 18,781,324 10,745,000 14,800,684 14,725,640
z
L, Sewer Metro 4,561,626 23,115,000 23,076,000 4,600,626
w
u) Storm Drainage
Fe 10,197,667 13,660,200 15,055,512 8,802,355
LL
cc
w Solid Waste 1,883,449 32,522,700 32,056,678 2,349,471
w
z
z
W Airport 1,692,950 2,319,760 2,602,859 1,409,851
Cemetery 1,534,792 1,634,300 2,073,075 1,096,017
w Insurance 1,378,996 4,882,496 5,045,496 1,215,996
0
ct Workers'Compensation 3,498,469 1,225,300 1,060,200 3,663,569
COCU co
z Facilities 398,481 4,821,500 4,821,241 398,740
Q D
E " Innovation and Technology(includes
w Multimedia) 2,535,458 9,242,800 9,046,689 2,731,569
z
Equipment Rental 5,061,776 8,146,940 6,354,620 6,854,096
ce
Q 2
z Fire Pension 1,837,188 167,900 207,840 1,797,248
O Li_
LI
F
z
w co
zo
< Z Cemetery Endowment Care 2,542,809 90,000 - 2,632,809
ce LL
W
LL
TOTAL $ 159,056,171 $ 273,573,960 $ 291,103,958 $ 141,526,173
TOTAL BUDGET $432,630,131 $432,630,131
xiv
Schedule A
Beginning 2026 2026 Ending
Fund Fund Balance Resources Expenditures Fund Balance
GENERAL FUND $ 33,158,530 $ 106,950,907 $ 114,023,485 $ 26,085,952
General Transportation 5,168,764 10,602,973 9,162,300 6,609,437
co
z
z Hotel/Motel Tax 477,680 178,500 177,100 479,080
U-
u_
w Transportation Benefit District 1,756,224 2,168,000 2,186,000 1,738,224
7
z
j Drug Forfeiture 654,270 263,700 408,486 509,484
w
cc
Q Recreational Trails 61,320 7,500 - 68,820
U
w a Cumulative Reserve 33,171,351 80,000 825,600 32,425,751
co
Mitigation Fees 3,441,291 1,236,900 2,794,373 1,883,818
w Local Revitalization 2010 C&D Bond 509,036 1,501,400 1,501,300 509,136
F- O
o i Golf/Cemetery 2016 Refunding - - - -
w
co
SCORE 2009 A&B Bond - 1,366,000 1,366,000 -
Municipal Park Construction 490,199 711,300 685,000 516,499
J co
F• w• Capital Improvements 1,561,564 13,270,500 13,250,000 1,582,064
✓ Local Revitalization 17,333 1,000 - 18,333
a
Real Estate Excise Tax 5,398,962 1,840,000 1,569,700 5,669,262
Water 3,381,662 22,200,250 23,286,921 2,294,991
o• Sewer 14,725,640 11,505,000 12,425,228 13,805,412
z
E Sewer Metro 4,600,626 24,515,000 24,472,000 4,643,626
w
• Storm Drainage 8,802,355 14,180,200 15,452,074 7,530,481
a
L Solid Waste 2,349,471 34,866,600 34,040,130 3,175,941
w
z
z
w Airport 1,409,851 2,512,400 2,973,025 949,226
Cemetery 1,096,017 1,696,800 2,098,241 694,576
w Insurance 1,215,996 5,609,318 5,771,818 1,053,496
0
w Workers'Compensation 3,663,569 1,225,300 1,060,400 3,828,469
• z Facilities 398,740 4,932,800 4,947,759 383,781
Q- n
E w Innovation and Technology(includes
w Multimedia) 2,731,569 9,455,300 9,246,580 2,940,289
z
z
- Equipment Rental 6,854,096 7,794,805 5,834,743 8,814,158
c
Q o
o z Fire Pension 1,797,248 176,500 207,840 1,765,908
O u_
U-
F
z
w 0)
< ? Cemetery Endowment Care 2,632,809 90,000 - 2,722,809
o' w
w
o-
TOTA L $ 141,526,173 $ 280,938,953 $ 289,766,103 $ 132,699,023
TOTAL BUDGET $422,465,126 $422,465,126
xv
CITY
JBUI-tN
WASHINGTON
ORDINANCE NO. 6956
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
AUBURN, WASHINGTON, ADOPTING THE 2025-2030
CAPITAL FACILITIES PLAN FOR THE CITY OF AUBURN,
WASHINGTON
WHEREAS, pursuant to RCW 36.70A.040, the City of Auburn is required to
produce and periodically review a comprehensive plan under the State Growth
Management Act (RCW 36.70A); and
WHEREAS RCW 36.70A.070 requires that cities establish within their
comprehensive plan, a capital facilities element, including a six-year minimum
financing plan "that will finance...capital facilities within projected funding capacities
and clearly identifies sources of public money for such purposes;" and
WHEREAS RCW 36.70A.120 states "Each county and city that is required or
chooses to plan under RCW 36.70A.040 shall perform its activities and make capital
budget decisions in conformity with its comprehensive plan;" and
WHEREAS RCW 36.70A.130 allows for "The amendment of the capital
facilities element of a comprehensive plan that occurs concurrently with the adoption
or amendment of a county or city budget;" and
WHEREAS, as set forth in the Capital Facilities Element of the
Comprehensive Plan, users shall reference "the most recently adopted version" of
the City of Auburn Capital Facilities Plan; and
WHEREAS the City prepares the six-year Capital Facilities Plan to coincide
with the adoption of the biennial budget, having incorporated the first two years of
the Capital Facilities Plan into the biennial budget, as presented to Council and the
public during workshops on September 9, September 12 and September 13, 2024,
Ordinance No. 6956
October 28, 2024
Page 1 of 5
xvii
and in study session on October 28th, 2024, and in public hearings November 4 and
November 18, 2024; and
WHEREAS the City Council finds that the 2025-2030 Capital Facilities Plan
meets the criteria set forth in the Auburn City Code and all other applicable legal
criteria, including those of the Growth Management Act.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN,
WASHINGTON, DO ORDAIN AS FOLLOWS:
Section 1. Adoption of the Capital Facilities Plan. Pursuant to RCW
36.70A.070, the Capital Facilities Element of the City of Auburn Comprehensive Plan
is hereby amended by the adoption of the revised and updated six-year 2025-2030
Capital Facilities Plan for the City of Auburn, attached hereto as Exhibit A and
incorporated herein by this reference as if set forth in full.
Section 2. Implementation. The Mayor is hereby authorized to implement
such administrative procedures as may be necessary to carry out the directions of
this legislation.
Section 3. Severability. The provisions of this ordinance are declared to
be separate and severable. The invalidity of any clause, sentence, paragraph,
subdivision, section or portion of this ordinance, or the invalidity of the application
thereof to any person or circumstance shall not affect the validity of the remainder of
this ordinance, or the validity of its application to other persons or circumstances.
Section 4. Effective Date. This Ordinance shall take effect and be in force
five (5) days from and after its passage, approval and publication as provided by law.
Ordinance No. 6956
October 28, 2024
Page 2 of 5
xviii
INTRODUCED:
PASSED:
APPROVED:
NANCY BACKUS, MAYOR
ATTEST:
Shawn Campbell, MMC, City Clerk
APPROVED AS TO FORM:
Jason Whalen, City Attorney
PUBLISHED:
Ordinance No. 6956
October 28, 2024
Page 3 of 5
xix
Exhibit A
CAPITAL PROJECTS SUMMARY
12025
FUNDING SOURCES-2025 Fund Federal State Local Other Unsecured Total Sources
Balance Sources Sources Sources REET Sources Sources By Fund
Transportation Projects $ 4,190,000 $ 3,615,689 $ - $ - $ 650,000 $ 7,617,100 $ 373,000 $16,445,789
Water Projects 5,012,810 - - - - - - 5,012,810
Sewer Projects 5,543,300 - - - - - - 5,543,300
Storm Drainage Projects 2,882,012 - - - - - - 2,882,012
Parks and Recreation Projects 50,000 - 250,000 950,000 30,000 565,000 705,000 2,550,000
General Muncipal Projects
and Community Improvements - 80,000 - - (249,900) 10,650,000 - 10,480,100
Other Proprietary Fund Projects 405,304 - - - - - 1,021,136 1,426,440
Total Funding by Source $18,083,426 $ 3,695,689 $ 250,000 $ 950,000 $ 430,100 $18,832,100 $ 2,099,136 $44,340,451
Environmental
Right & Demolition& Long Term Unsecured Total
EXPENDITURES-2025 Design of Way Acquisition Monitoring Construction Debt Expenditures Expenditures
Transportation Projects $ 1,717,000 $ 1,281,000 $ - $ 75,000 $12,795,689 $ 204,100 $ 373,000 $16,445,789
Water Projects 260,000 - 934,810 - 3,818,000 - - 5,012,810
Sewer Projects 671,000 - - - 4,872,300 - - 5,543,300
Storm Drainage Projects 1,422,712 - - - 1,459,300 - - 2,882,012
Parks and Recreation Projects 250,000 - 700,000 - 895,000 - 705,000 2,550,000
General Municipal Projects
and Community Improvements 3,280,000 - 2,200,000 - 4,295,000 705,100 - 10,480,100
Other Propnetary Fund Projects 138,460 - - - 175,000 91,844 1,021,136 1,426,440
Total Capital Expenditures $ 7,739,172 $ 1,281,000 $ 3,834,810 $ 75,000 $28,310,289 $ 1,001,044 $ 2,099,136 $44,340,451
12026
FUNDING SOURCES-2026 Fund Federal State Local Other Unsecured Total Sources
Balance Sources Sources Sources REET Sources Sources By Fund
Transportation Projects $ 3,370,000 $ 865,000 $ - $ - $ - $ 4,605,400 $ 1,251,000 $10,091,400
Water Projects 4,927,810 - - - - - - 4,927,810
Sewer Projects 2,826,000 - - - - - - 2,826,000
Storm Drainage Projects 2,947,461 - - - - - - 2,947,461
Parks and Recreation Projects 50,000 - - - 30,000 600,000 4,625,000 5,305,000
General Muncipal Projects
and Community Improvements - 420,000 - - 1,539,700 11,990,000 - 13,949,700
Other Proprietary Fund Projects 629,844 - - - - - 1,200,000 1,829,844
Total Funding by Source $14,751,115 $ 1,285,000 $ - $ - $ 1,569,700 $17,195,400 $ 7,076,000 $41,877,215
Environmental
Right & Demolition& Long Term Unsecured Total
EXPENDITURES-2026 Design of Way Acquisition Monitoring Construction Debt Expenditures Expenditures
Transportation Projects $ 1,905,000 $ 355,000 $ - $ 20,000 $ 6,236,000 $ 324,400 $ 1,251,000 $10,091,400
Water Projects 225,000 - 934,810 - 3,768,000 - - 4,927,810
Sewer Projects 265,400 - - - 2,560,600 - - 2,826,000
Storm Drainage Projects 242,337 - - - 2,705,124 - - 2,947,461
Parks and Recreation Projects 200,000 - - - 480,000 - 4,625,000 5,305,000
General Municipal Projects
and Community Improvements 1,940,000 - - - 11,310,000 699,700 - 13,949,700
Other Proprietary Fund Projects 185,000 - - - 353,000 91,844 1,200,000 1,829,844
Total Capital Expenditures $ 4,962,737 $ 355,000 $ 934,810 $ 20,000 $27,412,724 $ 1,115,944 $ 7,076,000 $41,877,215
Ordinance No. 6956
October 28, 2024
Page 4 of 5
xx
Exhibit A
12027 I
Environmental
Right & Demolition& Long Term Unsecured Total
EXPENDITURES-2027 Design of Way Acquisition Monitoring Construction Debt Expenditures Expenditures
Transportation Projects $ 950,000 $ - $ - $ 20,000 $17,338,000 $ 323,567 $11,047,406 $29,678,973
Water Projects 740,000 - 934,810 - 2,570,000 - 6,909,000 11,153,810
Sewer Protects 987,100 4,000 - - 1,423,900 - - 2,415,000
Storm Drainage Projects 486,429 - - - 914,447 - - 1,400,876
Parks and Recreation Projects 750,000 - - - 5,780,000 - 2,500,000 9,030,000
General Municipal Projects
and Community Improvements 525,000 - - - 10,540,000 698,200 - 11,763,200
Other Propnetary Fund Projects 35,000 - - - 211,000 91,844 - 337,844
Total Capital Expenditures $ 4,473,529 $ 4,000 $ 934,810 $ 20,000 $38,777,347 $ 1,113,611 $20,456,406 $65,779,703
12028 I
Environmental
Right & Demolition& Long Term Unsecured Total
EXPENDITURES-2028 Design of Way Acquisition Monitonng Construction Debt Expenditures Expenditures
Transportation Projects $ 1,050,000 $ - $ - $ 20,000 $ 5,136,000 $ 322,873 $ 1,687,000 $ 8,215,873
Water Projects 915,000 - 934,810 - 3,625,000 - 11,641,000 17,115,810
Sewer Projects 2,103,200 10,000 - - 2,737,600 - - 4,850,800
Storm Drainage Projects 256,486 - - - 1,610,732 - - 1,867,218
Parks and Recreation Projects 150,000 - - - 780,000 - 125,000 1,055,000
General Municipal Projects
and Community Improvements 805,000 - - - 4,795,000 702,800 - 6,302,800
Other Proprietary Fund Projects 80,000 - - - 170,000 91,844 1,000,000 1,341,844
Total Capital Expenditures $ 5,359,686 $ 10,000 $ 934,810 $ 20,000 $18,854,332 $ 1,117,517 $14,453,000 $40,749,345
12029 1
Environmental
Right & Demolition& Long Term Unsecured Total
EXPENDITURES-2029 Design of Way Acquisition Monitonng Construction Debt Expenditures Expenditures
Transportation Projects $ 1,235,000 $ - $ - $ - $ 5,371,000 $ 241,795 $ 1,687,000 $ 8,534,795
Water Projects 400,000 - 934,810 - 5,107,000 - 3,950,000 10,391,810
Sewer Projects 585,000 - - - 1,860,900 - - 2,445,900
Storm Drainage Projects 484,143 - - - 970,745 - - 1,454,888
Parks and Recreation Projects 750,000 - - - 1,680,000 - 5,125,000 7,555,000
General Municipal Projects
and Community Improvements 225,000 - - - 3,925,000 695,700 - 4,845,700
Other Propnetary Fund Projects 100,000 - - - 135,000 91,844 465,000 791,844
Total Capital Expenditures $ 3,779,143 $ - $ 934,810 $ - $19,049,645 $ 1,029,339 $11,227,000 $36,019,937
12030 I
Environmental
Right & Demolition& Long Term Unsecured Total
EXPENDITURES-2030 Design of Way Acquisition Monitoring Construction Debt Expenditures Expenditures
Transportation Projects $ 2,100,000 $ - $ - $ - $ 5,136,000 $ 241,503 $ 1,687,000 $ 9,164,503
Water Projects 1,775,000 - - - 5,265,250 - - 7,040,250
Sewer Projects 1,109,900 - - - 6,018,200 - - 7,128,100
Storm Drainage Projects 271,498 - - - 1,662,867 - - 1,934,365
Parks and Recreation Projects 150,000 - - - 630,000 - 1,125,000 1,905,000
General Municipal Projects
and Community Improvements 125,000 - - - 815,000 694,200 - 1,634,200
Other Proprietary Fund Projects 522,500 - - - 1,247,500 91,844 3,830,000 5,691,844
Total Capital Expenditures $ 6,053,898 $ - $ - $ - $20,774,817 $ 1,027,547 $ 6,642,000 $34,498,262
Ordinance No. 6956
October 28, 2024
Page 5 of 5
xxi
CITY
JBUI-tN
WASHINGTON
AUBURN'S VISION FOR THE FUTURE:
Your Premier Community with Vibrant Opportunities
CITY OF AUBURN MISSION STATEMENT
To provide a service-oriented government that
meets the needs of our residents, citizens and business community.
xxiii
CITYOF
WASHINGTON
MAYOR NANCY BACKUS
CITY OF77�� T�v TTT* . CI 25 WEST MAIN STREET,AUBURN,WA 98001
At
1 T B 1 1 • 253-931-3000
v AUBURNWA.GOV
WASHINGTON
October 28, 2024
Residents of Auburn
c/o City of Auburn
25 West Main
Auburn,Washington 98001
Re:Transmittal of the 2025-2026 Preliminary Biennial Budget
Dear Residents of Auburn:
I present to you the preliminary 2025-2026 budget for the City of Auburn. This document
reflects our enduring commitment to using your dollars in a way that honors the values and
priorities that define our city.
This decade has presented challenges unseen in our lifetime, yet we remain committed to
serving our residents to the fullest while aligning our work to our core values: safety,
economic prosperity, diversity, character, service and environment. These standards, and
our unwavering commitment to protect the capital you have entrusted us with, are the
guiding principles of this document.
A municipal budget is a guiding document that speaks to the values and principals of its
residents. It is, in many ways, the most fundamental embodiment of democracy and tells
the story of what we are truly committed to. Although the future remains full of uncertainty,
we remain resolute in meeting our goals and have worked tirelessly to ensure that the
expenditures outlined here are in line with that vision.
I thank you for taking the time to review our proposed use of your funds and for your
continued input into how we use these resources to best serve Auburn residents.
Sincerely,
r_
Bac4 s
Mayor
xxv
CITY
JBUI-tN
WASHINGTON
2025-2026 Preliminary Budget Section I: Budget Summary
SECTION I: BUDGET SUMMARY
This section summarizes the 2025-2026 Preliminary Budget and provides comparisons to previous years'
revenues and expenditures. The section begins with a Reader's Guide which provides the reader with the
general layout of the budget document and continues with a summary of the City's financial structure and
an overview of the City's general fiscal environment, including legislative measures affecting City revenue.
The section then provides summarized budget data showing a breakdown of the General Fund and then all
funds combined. The reader is encouraged to refer to the Operating Budget(Section IV)for a more detailed
account of the departmental budgets. Also, an expanded explanation of revenue sources and trends can
be found in the Financial Plan (Section III).
Reader's Guide
Understanding a governmental budget and its specialized terminology and organization can be a
challenging exercise.This Reader's Guide has been provided to highlight the kinds of information contained
in this document and to inform the reader where to find particular information. It also provides a description
of the City's expenditure groupings and budget account structure.
Budget Document Organization
This budget document contains legally required budget information,descriptive background information and
various illustrative graphs and tables that will be helpful to the reader's understanding. It is divided into eight
major sections, the contents of which are explained below.
Transmittal Letter—The budget begins with a message from the Mayor of the City of Auburn presenting
the biennial budget. The letter addresses the priorities that guided the budget, the budget process and
considerations, and major changes and upcoming issues that affected policy when preparing the upcoming
budget.
Section I: Budget Summary—This section contains a broad overview of the budget and the City's financial
structure.
Section II: Budget Process/Policies — Presents the City's budget process and the policies that guided
the preparation of this budget document.
Section III: Financial Plan — Historical and future revenue trends are presented for each fund group as
well as a six-year revenue forecast of the General Fund.
Section IV: Operating Budget — The operating budget is organized by department with each tab
representing the funds, departments and/or divisions assigned to one of the City's eleven directors. See the
table"Summary of Financial Structure" on page 4 for a listing of the director responsible for each fund.
Section V: Details — Detailed information on city operations based on administrative, functional and
financial structures and operating transfers.
Section VI: Program Improvements — Presents, in detail, each program improvement (increase in
personnel or program expansion) contained in the current budget.
Section VII: Capital Budget— Briefly discusses each capital project authorized by the current budget and
impacts on future operating budgets.
1
2025-2026 Preliminary Budget Section I: Budget Summary
Financial Structure of the City Budget
The City of Auburn's accounting and budget structure is based upon Governmental Fund Accounting to
ensure legal compliance and financial management for various restricted revenues and program
expenditures. Fund accounting segregates certain functions and activities into separate self-balancing
`funds' created and maintained for specific purposes (as described below). Resources from one fund used
to offset expenditures in a different fund are budgeted as either a `transfer in' or`transfer out'.
The City of Auburn budget is organized in a hierarchy of levels, each of which is defined below:
Fund A fund is an accounting entity used to record the revenues and expenditures of a
governmental unit which is designated for the purpose of carrying on specific activities or
attaining certain objectives. For example, Fund 102, the General Transportation Fund, is
designated for the purpose of maintaining and improving streets within the City.
Governmental Fund Types
General Fund — The General Fund is the City's primary fund that accounts for current
government operations. This fund is used to account for all resources not required to be
accounted for in another fund. The General Fund supports police protection, parks and
recreation, planning and economic development, general administration of the City, and
any other activity for which another type of fund is not required.
Special Revenue Funds—Special revenue funds are used to account for revenues which
are legally or administratively restricted for special purposes. These funds receive
revenues from a variety of sources, including Federal and State grants, taxes, and service
fees. These revenues are dedicated to carrying out the purposes of the individual special
revenue fund. The City currently has seven special revenue funds. Examples of restricted
revenues that must be spent on specific purposes are transportation benefit district
revenues, Federal and State grants for transportation,forfeited drug funds, hotel/motel tax,
and mitigation fees.
Debt Service Funds — Debt service funds account for resources used to repay the
principal and interest on general purpose long-term debt not serviced by the enterprise
funds. These funds do not include contractual obligations accounted for in the individual
funds.
Capital Project Funds — Capital project funds pay for major improvements and
construction. Revenues for capital funds are derived from contributions from operating
funds and bond proceeds. These revenues are usually dedicated to capital purposes and
are not available to support operating costs. The City has four capital project funds:
Municipal Parks Construction, Capital Improvements Fund, Local Revitalization Fund and
the Real Estate Excise Tax Fund.
Proprietary Fund Types
Enterprise Funds— Enterprise funds are used to account for operations that are financed
and operated in a manner similar to business enterprises. They are established as fully
self-supporting operations with revenues provided primarily from fees, charges for
services, or contracts for services. The City maintains seven enterprise funds to account
for the operations of Water, Sewer, Sewer Metro, Storm Drainage, Solid Waste, Airport,
and the Cemetery.
2
2025-2026 Preliminary Budget Section I: Budget Summary
Internal Service Funds—Internal service funds are used to account for operations similar
to those accounted for in enterprise funds, but these funds provide goods or services to
other departments on a cost reimbursement basis. The City maintains five internal service
funds to account for insurance activities, worker's compensation, facilities, innovation and
technology, and fleet management.
Other Fund Types
Permanent Funds—These funds report resources that are legally restricted to the extent
that only earnings, and not principal, may be used for purposes that support the programs.
The City has one permanent fund, the Cemetery Endowment Care Fund.
Fiduciary Funds — Fiduciary, or trust Funds, are used to account for assets held by the
City in a trustee capacity and cannot be used to support the City's own programs. These
include pension trust, investment trust, private-purpose trust, and custodial funds. The
City's pension trust fund is the Fire Relief and Pension Fund and is budgeted on the accrual
basis of accounting where revenues are recognized when earned and expenses are
recorded when incurred. The City has two custodial funds: South King Housing &
Homelessness Partners (SKHHP) and the V-Net Agency fund, although both funds are
custodial in nature and not budgeted. The City does not have any investment trust funds
or private purpose trust funds.
Department A department designates a major unit of government services; e.g., Parks, Arts and
Recreation.
Division A division is a specific line of work performed by a department or fund, and is most often
distinguished as a separate cost center within the fund or department. For example,
Emergency Management is a division within the Administration Department and includes
the costs of centralized City activities related to preparing for, responding to, and
recovering from all types of disasters.
Object The expenditure object is the appropriation unit used in the budget, representing the level
of detail used to sort and summarize items of expenditure according to the type of goods
or services being purchased; e.g., salaries, supplies.
3
2025-2026 Preliminary Budget Section I: Budget Summary
Summary of Financial Structure
Fund Number&Title Responsibility Budget Description
001 General Fund Revenues Finance Director General government activities
001 General Fund Operations
Mayor&Council Mayor Mayor&Council costs
Administration Administration Director General government administration and Emergency Management
Human Resources HR Director General government employment,safety and court costs
Finance Finance Director General government finance costs
City Attorney City Attorney General government legal costs
Community Development Comm.Development Director Community development,code enforcement,economic development,
licensing,housing repair and permit center
Human Services Human Services Director General human services,anti-homelessness,and Community Development
Block Grant(CDBG)costs
Office of Equity Chief Equity Officer General diversity,equity,and inclusion costs
Jail Police Chief SCORE jail costs
Police Police Chief Direct police department costs
Public Works Public Works Director General government engineering costs
Parks,Arts&Recreation Parks Director Park maintenance,golf course,recreational programs,arts and senior
programs
Streets Public Works Director Street maintenance costs
Non-Departmental Finance Director Citywide expenditures,fund transfers,fund balance&one-time expenditures
Special Revenue Funds
102 General Transportation Public Works Director MVFT and grants for arterial and local street projects
104 Hotel/Motel Tax Administration Director Lodging tax for promotion of tourism
105 Transportation Benefit Distnct Public Works Director Receives TBD revenues
117 Drug Forfeiture Police Chief Forfeited drug money used for drug enforcement
120 Recreational Trails Parks Director Dedicated funds for recreational trails
122 Cumulative Reserve Finance Director Governmental reserves
124 Mitigation Fees Finance Director Collection of mitigation&impact fees
Debt Service Funds
232 Local Revitalization 2010 C&D Bond Finance Director Pnncipal&Interest,2010 bonds
238 SCORE 2009 A&B Bond Finance Director Principal&Interest,2009 bonds
276 Golf/Cemetery 2016 Refunding Finance Director Pnncipal&Interest,LTGO Bond Refunding
Capital Projects Funds
321 Municipal Parks Construction Parks Director Capital projects at municipal parks
328 Capital Improvements Finance Director Capital improvements-Citywide projects
330 Local Revitalization Finance Director Capital improvements-downtown urban center
331 Real Estate Excise Tax Finance Director Real Estate Excise Tax
Enterprise Funds
430 Water Public Works Director Operating and capital fund for water utility
431 Sewer Public Works Director Operating and capital fund for sewer utility
432 Storm Drainage Public Works Director Operating and capital fund for storm drainage utility
433 Sewer Metro Public Works Director Operating fund for King County metro sewer charge
434 Solid Waste Finance Director Operating fund for solid waste utility
435 Airport Public Works Director Operating and capital fund for municipal airport
436 Cemetery Parks Director Operating and capital fund for municipal cemetery
Internal Service Funds
501 Insurance Finance Director Insurance reserves
503 Workers'Compensation HR Director Self insured workers'compensation
505 Facilities Administration Director Operating fund for facilities and property management
518 Innovation and Technology IT&Administration Director Operating and capital fund for information services&multimedia
550 Equipment Rental Public Works Director Operating and capital fund for equipment rental
Fiduciary/Trust Funds
611 Fire Pension Finance Director Pension fund for firemen's retirement system
Permanent Funds
701 Cemetery Endowment Care Finance Director Long-term reserves for cemetery care and improvements
All funds listed are appropriated.
4
2025-2026 Preliminary Budget Section I: Budget Summary
General Fiscal Environment
Effective budget and financial policies are developed gradually over a period of time in response to long-
term fiscal and social-economic conditions. Accordingly, although this document responds to the City's
financial policy, a strategic framework has been developed in response to multi-year fiscal pressures.
General Fund
The General Fund is the City's largest fund Property Assessed Valuation
and is used to account for the majority of City $Z°
resources and services except those required $179B
$17 58
by statute or to be accounted for in another
fund. Approximately 75% of General Fund $15 $14.78
$13.48
revenues are derived from taxes, including $1248
property taxes, sales taxes, utility taxes, - $11.98
business and occupation taxes, and other
taxes such as admissions. The remainder of
revenues is derived from sources such as s,
business licenses, development related fees, 70'
intergovernmental payments such as liquor 2%
excise taxes and profit distributions from the
2019 2020 2021 2022 2023 2024
State of Washington, and fines from traffic Estimate
violations. General Fund revenues are • King County • Pierce County
generally cyclical, following the economic
cycles of the surrounding region.
In 2023, real property values, which have 2025 - 2026 General Fund Revenues
increased year-over-year annually since 2013,
grew an additional 19.4%. At the same time, Fines&Forfeits Misc&Other
property tax receipts decreased by 0.6%due to 3% Sources
an anomaly in 2022 caused by King County's Fees&Charges z%
property tax true-up. Retail sales taxes lo% Property Taxes
receipted to the General Fund grew by 2.2%. 24%
Also in 2023, building permit revenues Intergovernmental
decreased by 9.7%, reflecting decreased 6%
construction activity relative to 2022. The rate Licenses& 11111141
of unemployment in King County' has been Permits
increasing since a low of 2.8% in February 396
2023 to a high of 4.9% in July 2024. Other Taxes
2%
In 2024, the City continued its economic
recovery from the COVID-19 pandemic, with
many revenue sources performing better than Sales Taxes
expected. However, while the economic Business& 25%
outlook for the City is generally positive, Utility Taxes
significant challenges to the City's overall 25%
financial condition remain, particularly the
ongoing gap between revenue and expenditure growth. Domestic conditions and geopolitical events
continue to add a significant amount of uncertainty to projections. While inflation has cooled compared to
the historic highs of 2021-2023, CPI increases in the Seattle-Tacoma-Bellevue metro area outpace the
national average2. Interest rates have increased significantly to combat inflation, with the federal funds rate
as of August 2024 being the highest since February 20013. The City also continues to grapple with the
financial impacts of the elimination of streamlined sales tax revenue distributions and the uncertainty of
sales tax receipts on out-of-state sales under the Marketplace Fairness Act.
' httos://esd.wa.00v/labormarketinfo/labor-area-summaries. Retrieved 9/17/2024.
2 httos://data.bls.aov.Series ID CUURS49DSAO,August-to-August comparison. Retrieved 9/17/2024.
3 https://fred.stlouisfed.oro/series/FEDFUNDS. Retrieved 9/17/2024.
5
2025-2026 Preliminary Budget Section I: Budget Summary
National and global issues, such as the ongoing wars in Ukraine and the Middle East, exacerbate regional
matters. Therefore, although the City has seen significant private investments in the community, including
development within several blocks in downtown that will serve as a catalyst for future redevelopment, the
City remains cautious and continues to vigilantly monitor and control its expenditures in order to live within
the its means.
Past Legislative Actions
There have been several legislative actions at the state level that have permanently reduced sales and
other tax revenues for the City of Auburn. These actions are summarized below.
Sales Tax Exemption on Purchase and Lease of Manufacturing Equipment, Retooling of
Manufacturing Equipment, and General Research and Development (1995)
Legislation was passed to exempt the purchase and lease of manufacturing equipment from State and
local sales taxes. The next year further legislation was enacted exempting sales taxes on research and
development and on the retooling of manufacturing equipment.
Initiative 695 (1999)
In November 1999, the voters of Washington State approved Initiative 695,which repeals the State's long
standing motor vehicle excise tax (MVET) and requires future voter approval of tax and fee increases
proposed by State, county and local governments. The ruling was upheld on appeal at the Washington
State Supreme Court. The loss of the MVET eliminated an average of$750 million annually as a funding
source for local governments, transit systems and State transportation projects. The loss of MVET
revenues was approximately 2%of total General Fund revenues. During 2000, State funding was provided
to assist in offsetting the revenue losses. The City of Auburn received approximately $200,000 in 2001
and 2002. Early in 2003, the State discontinued this funding assistance.
Initiative 747 (2001)
1-747 limits property tax increases to the lesser of 1% or inflation unless the jurisdiction has "banked
capacity", which provides that the levy limit is based on the highest amount that could have been levied
since 1985-1986. 1-747 was passed by Washington State voters in November of 2001. This measure was
declared unconstitutional by the King County Superior Court on June 13, 2006. In November 2007, the
State Supreme Court decision was to overturn 1-747. Following this decision, the Washington Legislature
approved House Bill 2416 reinstating the provisions of 1-747 retroactively to 2002, restoring the one percent
limit on property tax increases (again, unless the jurisdiction has banked capacity).
Initiative 776 (2002)
The voters approved this initiative in the fall of 2002 to repeal the$15 local option vehicle excise tax levied
in King, Snohomish and Douglas counties. The voters of these counties initially approved this tax and
there was argument whether a statewide vote could repeal a local voted tax. After several court cases
and subsequent appeals, the State Supreme Court upheld the initiative.
Streamlined Sales and Use Tax (SST) (2003)
In 2003, the Legislature enacted Senate Bill 5783 to adopt several provisions of the Streamlined Sales
and Use Tax Agreement. The agreement attempted to create a sales tax collection system that is uniform
across all states. Washington State changed from a point of sale collection process to a point of delivery
collection process in July 2008. Starting in January 2018 and continuing through September 2019,
streamlined sales tax mitigation payments were phased out; all distributions were terminated by the State
in 2020. Beginning July 2021,the State resumed quarterly payments equal to the amount received in June
2020, with gradually decreasing payments and a new sunset date of June 2026.
Marketplace Fairness Act (MFA) (2017)
In 2017, the State enacted EHB 2163, which has been labeled the Marketplace Fairness Act. This
legislation is intended to capture the retail sales tax lost from internet sales. The new law took effect on
January 1, 2018. The bill was intended to phase out the streamlined sales tax mitigation payments, but
as mentioned above, certain cities will continue to receive payments through 2026.
6
2025-2026 Preliminary Budget Section I: Budget Summary
Key Issues Affecting the 2025-2026 Budget Process
Key issues for 2025-2026 include maintaining the City's ability to provide current level of services in light of
increases in the cost of doing business, as well as funding public safety, human services, and maintenance
and replacement of our street transportation system that exceed growth in revenues.
As discussed earlier, growth in General Fund revenues is expected to remain modest. Property tax receipts
are limited to a 1% annual increase plus new construction. This is, by itself, insufficient to cover increases
in the costs of supporting existing staff's COLAs and benefits, most of which are contracted obligations that
are increasing at a rate greater than current revenue growth.
Sales and use tax growth performed significantly better than expected, but is projected to remain flat over
the biennium as economic conditions remain volatile due to both domestic and international issues. The
business and occupation (B&O)tax implemented in 2022 has performed well, and with continued discovery
using the State's licensing database, collections are expected to remain stable.
While the City has managed to operate within its existing resources through past budget reductions and
continued vigilance in monitoring daily spending, the cost of doing business continues to rise. Healthcare
costs are expected to rise by 15% in both 2025 and 2026, while dental costs are expected to increase by
5% in both years. State of Washington pension contribution rates are expected to decrease somewhat in
2025 and remain constant in 2026.
Auburn serves as a major hub for local and regional warehousing and distribution facilities. Transportation
traffic from these industries has placed a strain on the City's network of arterial streets. The ongoing
preservation and maintenance of our transportation system has become more difficult due to the decreased
City revenues and the sizable investment needed on an ongoing basis to rehabilitate the existing roadway
network. Gridlock exists along the major arterials of the City due primarily to a failing State highway system
that has inadequate capacity for commuter traffic and forces traffic on to the City arterials. While transit
stations have been constructed in valley downtown areas to help alleviate transportation gridlock on our
highways, this does not address the City's need for a long-term solution.
The City has made significant progress with its Save Our Streets (SOS) program for local streets.
Nonetheless, the roadwork improvements that remain represent the most difficult and expensive areas of
the City's transportation system to rehabilitate as these roadways will likely require rebuilding. Since 2013,
the SOS program had been funded from sales taxes collected on new construction. From 2019-2022, this
was replaced with real estate excise tax(REET) revenues. In the 2023-2024 biennium, this funding was in
turn replaced by utility tax revenues. The City's Arterial Streets Preservation program will be funded from a
0.1% sales tax collected by the City's Transportation Benefit District, and the Arterial Street Fund will
continue to be funded by a combination of transportation grants, motor vehicle fuel taxes, and traffic impact
fees. New in the 2025-2026 biennium, all streets-related program will be housed in a single fund, the
General Transportation fund. Transportation-related sales tax will be collected into the Transportation
Benefit District fund and transferred to the General Transportation fund on an as-needed basis to support
eligible projects.
Going forward, the City's Finance Department will closely monitor its financial condition. While the City has
been able to avoid budget reductions or a reduction in workforce in the 2025-2026 budget, should the
general economy contract in this time period, the City will likely be required to re-evaluate its financial
position and to manage its remaining resources appropriately.
The Auburn Community
The City of Auburn is located in southern King County and northern Pierce County, the two most populous
counties in the State. It is strategically located in relation to the labor and consumer markets of these two
metropolitan counties. The City serves approximately 83,900 people within its incorporated limits, and
another 35,000 to 40,000 people who reside in the adjacent unincorporated area considered to be within
the Auburn community. The City of Auburn was incorporated in 1891 and operates as a non-charter code
city under the laws of the State. The City's total assessed valuation in 2024 was estimated at$17.9 billion.
2025-2026 Preliminary Budget Section I: Budget Summary
For the 2025-2026 budget, the City's authorized FTEs total 490 in both years (on a full-time equivalency
basis) providing a full-range of municipal services. These services include: police protection, parks, arts
and recreation services, land use management and development regulation, street maintenance and
construction, water services, sanitary sewage collection, storm drainage management, solid waste
collection, a general aviation airport, a municipal cemetery, and a golf course. The City's water and sewage
utilities also serve large areas of the adjacent unincorporated area.
Other local governmental services are provided by separate governmental entities serving the Auburn area,
and these services are not included in Auburn's budget. The Auburn School District provides public
educational services to the City. Green River College is located inside the City limits. King County provides
solid waste disposal, public transportation, regional sewage treatment, property assessment and tax
collection, some judicial services, public health services, and other county services to the City and its
residents. The King County Housing Authority,for the most part, provides housing services. Sound Transit
provides commuter rail service in the Puget Sound region, with a commuter rail/bus station located in the
City of Auburn. The King County District Court provides municipal court and probation services. Fire
prevention and control services were transferred from the City to the Valley Regional Fire Authority(VRFA)
in 2007. The VRFA is a separate municipal corporation serving the cities of Auburn, Algona, and Pacific.
The VRFA imposes its own property tax levy and fire benefit charge and is not included in the City's budget
process except to fund residual pension and health care/disability liabilities.
Retailing has also become a significant factor in Auburn's economy. Sales taxes represent the largest single
source of revenue to the General Fund. Retail, automotive and services such as restaurants, engineering,
and administrative services make up nearly three-quarters of the City's sales tax base.4 The Outlet
Collection Seattle serves as a local and regional destination shopping center.
Other Funds
The most significant issue for the proprietary funds (which account for the activities of the City utilities,
cemetery, and airport) over the past several years has been ensuring that these entities are self-sufficient
and needed capital projects are accomplished.
Key issues and projects facing the City's proprietary funds in the 2025-2026 budget include:
• Balancing the desire to mitigate rate increases with the increased cost of service, infrastructure
maintenance and replacement, and debt service considerations.
• Continued infrastructure replacement for all three utilities in coordination with street and arterial
improvements.
• Rehabilitation and relocation of the Rainier Ridge sewer pump station and PVC force main.
• Repair and replacement of broken sewer mains and other facilities throughout the City.
• Providing additional piping and modifying the Intertie/Lea Hill Booster pump station facility to utilize the
existing intertie pumps for the boosted zone, and providing permanent backup power at the station.
• Replacing approximately 2,300 linear feet of water main at 112th Place SE, which experienced three
breaks in 30 days between December 2021 and January 2022.
• Upgrading the West Main Street pump station to meet level of service goals.
• Upgrading hangars at the Auburn Municipal Airport to maintain facility conditions.
• Developing land at the Mountain View Cemetery to accommodate additional sites.
4 Based upon 2023 sales tax collections
8
2025-2026 Preliminary Budget Section I: Budget Summary
Overview of Summary Section
The tables and graphs on the following pages reflect summarized budget information for 2025 and 2026.
The information presented here is intended for summary purposes only; for more detailed budget
information, please refer to Sections IV through VII of this budget document as well as the Capital Facilities
Plan.
Tables and Graphs in Order of Presentation
• 2025 Budget Summary—All Funds (Table)
• 2025 Summary of Notable Changes in Fund Balance (Table)
• 2025 Budgeted Revenues by Fund, % of Total (Graph)
• 2025 Budgeted Expenditures by Fund, % of Total (Graph)
• 2026 Budgeted Revenues by Fund, % of Total (Graph)
• 2026 Budgeted Expenditures by Fund, % of Total (Graph)
• 2026 Budget Summary—All Funds (Table)
• 2026 Summary of Notable Changes in Fund Balance (Table)
• Comparative Budget Summary, 2023-2026—All Funds (Table)
• 2025 &2026 Budgeted Revenue—All Funds (Graph)
• 2025 & 2026 Budgeted Expenditures—All Funds (Graph)
• Comparative Budget Summary, 2023-2026—General Fund (Table)
• 2025 & 2026 Budgeted Revenue—General Fund (Graph)
• 2025 & 2026 Budgeted Expenditures—General Fund (Graph)
• Population vs. Staff Levels, 2016-2026 (Graph)
• Position Allocation by Department, 2022-2026 (Table)
9
2025-2026 Preliminary Budget Section I: Budget Summary
2025 Budget Summary - All Funds
Change
Beginning 2025 2025 Ending in Fund
Fund Fund Balance Resources Expenditures Fund Balance Balance Note
GENERAL FUND $ 38,910,092 $ 103,396,310 $ 109,147,872 $ 33,158,530 $ (5,751,562) a
General Transportation 5,721,099 16,841,954 17,394,289 5,168,764 (552,335) b
co
z Hotel/Motel Tax 483,780 171,000 177,100 477,680 (6,100)
o
u-
w Transportation Benefit District 1,798,224 2,144,000 2,186,000 1,756,224 (42,000)
o
j• Drug Forfeiture 802,203 251,300 399,233 654,270 (147,933)
w
ce
Q
Recreational Trails 53,820 7,500 - 61,320 7,500
U
It! Cumulative Reserve 33,916,951 80,000 825,600 33,171,351 (745,600) c
co
Mitigation Fees 7,884,456 1,236,900 5,680,065 3,441,291 (4,443,165) d
w Local Revitalization 2010 C&D Bond 508,936 1,508,900 1,508,800 509,036 100
H O
o Golf/Cemetery 2016 Refunding - 372,400 372,400 - -
w
co
SCORE 2009 A&B Bond - 1,367,000 1,367,000 - -
Municipal Park Construction 463,899 1,876,300 1,850,000 490,199 26,300
J co
< w Capital Improvements 1,541,064 8,195,500 8,175,000 1,561,564 20,500
U Local Revitalization 16,333 1,001,000 1,000,000 17,333 1,000
a
Real Estate Excise Tax 5,689,062 1,840,000 2,130,100 5,398,962 (290,100)
Water 5,361,267 20,710,000 22,689,605 3,381,662 (1,979,605) e
w Sewer 18,781,324 10,745,000 14,800,684 14,725,640 (4,055,684) f
o
LL• Sewer Metro 4,561,626 23,115,000 23,076,000 4,600,626 39,000
w
Storm Drainage 10,197,667 13,660,200 15,055,512 8,802,355 (1,395,312) g
a
wrr Solid Waste 1,883,449 32,522,700 32,056,678 2,349,471 466,022
H
z
z
W Airport 1,692,950 2,319,760 2,602,859 1,409,851 (283,099)
Cemetery 1,534,792 1,634,300 2,073,075 1,096,017 (438,775)
w Insurance 1,378,996 4,882,496 5,045,496 1,215,996 (163,000)
0
ce Workers'Compensation 3,498,469 1,225,300 1,060,200 3,663,569 165,100
w co
co
z Facilities 398,481 4,821,500 4,821,241 398,740 259
Q 0
Innovation and Technology(includes 2,535,458 9,242,800 9,046,689 2,731,569 196,111
w Multimedia)
z
- Equipment Rental 5,061,776 8,146,940 6,354,620 6,854,096 1,792,320 h
i
Q 2
• z Fire Pension 1,837,188 167,900 207,840 1,797,248 (39,940)
o U-
T_
H
Z
W
<• Z Cemetery Endowment Care 2,542,809 90,000 - 2,632,809 90,000
rru_
w
a
TOTAL $ 159,056,171 $ 273,573,960 $ 291,103,958 $ 141,526,173 $ (17,529,998)
TOTAL BUDGET $432,630,131 $432,630,131
10
2025-2026 Preliminary Budget Section I: Budget Summary
2025 Notable Changes in Fund Balance
Change in
Note Fund Fund Balance Explanation
a General Fund ($5,751,562)While the budgeted revenues continue to increase during this period,citywide
growth contributes to the expenditures exceeding the anticipated revenues.
The development of the Human Services and Office of Equity departments
contribute to the increasing expenditures.As growth continues,employee
salaries and benefits increase as well. Insurance,KC Court,SCORE,and
Valley Communication expenses increase at a high rate annually.Debt service
mentioned in the Facility Master Plan will begin in 2025 in the amount of
($1.2M).
b General Transportation (552,335)This fund is budgeted to spend$15.8 million in construction projects and$1.1
million in transfers to capital projects funds.These expenditures are partially
offset by$3.6 million in expected federal grants,$3.5 million in utility tax
revenue,and$8.9 million in transfers in from transportation mitigation fees,
REET,and the Transportation Benefit District Fund.
c Cumulative Reserve (745,600)Fund balance decrease is driven by planned transfer out from the Cumulative
Reserve to the Equipment Rental Fund to purchase eight Ford Interceptor
Utility AWD vehicles
d Mitigation Fees (4,443,165)Fund balance will decrease throughout the biennium due to the spend-down of
transportation and park impact fees received in prior years.These impact fees
will be used to fund various capital projects in the General Transportation and
Municipal Parks Construction funds.
e Water (1,979,605)Fund balance decrease is driven by increased operating costs,as well as
planned project spend during the year.Project costs include the 112th Place
SE Water Main Replacement($1.8M)and Well 4 Electrical Improvements
($850,000).The Cascade Water Alliance Water Purchase project requires
payment of$934,810 each year through 2029.
Sewer (4,055,684)Main drivers of the fund balance decrease in 2025 are increased operating and
project costs,including the Rainier Ridge Pump Station Rehabilitation($4.4M).
These increased costs are partially offset by budgeted increases to charges
for service.
g Storm Drainage (1,395,312)In addition to increased operating costs,the fund balance decrease is dnven
by planned projects such as the West Main St Pump Station Upgrade
($661,260)and the Pipeline Repair&Replacement Program($741,600).
Further,a 2025 program improvement will use fund balance($100,000)for
increased pond and ditching debris disposal fees in 2025.
h Equipment Rental 1,792,320 Increases to fund balance include planned annual increases for fleet allocation
and fuel revenues,as well as vehicle replacement revenues.Additionally,this
fund will see an increase of$383,000 in service revenue for 2025 program
improvements and$736,000 for police vehicle expansion.
11
2025-2026 Preliminary Budget Section I: Budget Summary
1
Budgeted Revenues by Fund Type - 2025
Internal Service Other Misc.
Funds Funds
10.4% 0.1%
General Fund
11111,
37.8%
Enterprise
Funds
38.3%
Special
Revenue Funds
7.6%
Capital Projects Debt Service
4.7% 1.1% 1
r 1
Budgeted Expenditures by Fund Type - 2025
Internal Service Other Misc.
Funds I Funds
9.0% 0.1%
F
General Fund
Enterprise 37.5%
Funds
38.9%
4111 V ..
Special
Revenue Funds
9.2%
Capital Projects Debt Service
4.5% 1.1% J
12
2025-2026 Preliminary Budget Section I: Budget Summary
r 1
Budgeted Revenues by Fund Type - 2026
Internal Service Other Misc.
Funds Funds
10.3% 0.1%
General Fund
38.1%
Enterprise
Funds
39.7%
Special
Revenue Funds
Capital Projects Debt Service
5.2%
5.6% 1.0%
/
r 1
Budgeted Expenditures by Fund Type - 2026
Internal Service Other Misc.
Funds I Funds
9.3% 0.1%
ii
General Fund
Enterprise 39.4%
Funds
39.6%
Special
Revenue Funds
Capital Projects Debt Service 5.4%
5.4% 1.0%
13
2025-2026 Preliminary Budget Section I: Budget Summary
2026 Budget Summary - All Funds
Change
Beginning 2026 2026 Ending in Fund
Fund Fund Balance Resources Expenditures Fund Balance Balance Note
GENERAL FUND $ 33,158,530 $ 106,950,907 $ 114,023,485 $ 26,085,952 $ (7,072,578) a
General Transportation 5,168,764 10,602,973 9,162,300 6,609,437 1,440,673 b
co
9 Hotel/Motel Tax 477,680 178,500 177,100 479,080 1,400
u_
u_
w Transportation Benefit District 1,756,224 2,168,000 2,186,000 1,738,224 (18,000)
z
j Drug Forfeiture 654,270 263,700 408,486 509,484 (144,786)
w
ce
Q
Recreational Trails 61,320 7,500 - 68,820 7,500
U
It! Cumulative Reserve 33,171,351 80,000 825,600 32,425,751 (745,600) c
co
Mitigation Fees 3,441,291 1,236,900 2,794,373 1,883,818 (1,557,473) d
w Local Revitalization 2010 C&D Bond 509,036 1,501,400 1,501,300 509,136 100
H O
o Golf/Cemetery 2016 Refunding - - - - -
w
co
SCORE 2009 A&B Bond - 1,366,000 1,366,000 - -
Municipal Park Construction 490,199 711,300 685,000 516,499 26,300
J co
< w Capital Improvements 1,561,564 13,270,500 13,250,000 1,582,064 20,500
U Local Revitalization 17,333 1,000 - 18,333 1,000
a
Real Estate Excise Tax 5,398,962 1,840,000 1,569,700 5,669,262 270,300
Water 3,381,662 22,200,250 23,286,921 2,294,991 (1,086,671) e
w Sewer 14,725,640 11,505,000 12,425,228 13,805,412 (920,228) f
o
LL Sewer Metro 4,600,626 24,515,000 24,472,000 4,643,626 43,000
w
Storm Drainage 8,802,355 14,180,200 15,452,074 7,530,481 (1,271,874) g
a
wrr Solid Waste 2,349,471 34,866,600 34,040,130 3,175,941 826,470 h
H
z
z
W Airport 1,409,851 2,512,400 2,973,025 949,226 (460,625)
Cemetery 1,096,017 1,696,800 2,098,241 694,576 (401,441)
w Insurance 1,215,996 5,609,318 5,771,818 1,053,496 (162,500)
0
ce Workers'Compensation 3,663,569 1,225,300 1,060,400 3,828,469 164,900
w co
co z Facilities 398,740 4,932,800 4,947,759 383,781 (14,959)
Innovation and Technology(includes 2,731,569 9,455,300 9,246,580 2,940,289 208,720
w Multimedia)
z
- Equipment Rental 6,854,096 7,794,805 5,834,743 8,814,158 1,960,062 i
i
Q 2
• z Fire Pension 1,797,248 176,500 207,840 1,765,908 (31,340)
(0u_
LL
H
Z
W
• V)
< Z Cemetery Endowment Care 2,632,809 90,000 - 2,722,809 90,000
w
a
TOTAL $ 141,526,173 $ 280,938,953 $ 289,766,103 $ 132,699,023 $ (8,827,150)
TOTAL BUDGET $422,465,126 $422,465,126
14
2025-2026 Preliminary Budget Section I: Budget Summary
2026 Notable Changes in Fund Balance
Note Fund Change in Comment
Reference Fund Balance
Amount
a General Fund ($7,072,578)While the budgeted revenues continue to increase during this period,citywide
growth contributes to the expenditures exceeding the anticipated revenues.
The development of the Human Services and Office of Equity departments
contribute to the increasing expenditures.As growth continues,employee
salaries and benefits increase as well. Insurance,KC Court,SCORE,and
Valley Communication expenses increase at a high rate annually.Debt service
mentioned in the Facility Master Plan will begin in 2025 in the amount of
($1.2M)through 2026.
b General Transportation 1,440,673 The increase in fund balance is due to continued collections of utility tax
revenue($3.7 million),the motor vehicle fuel tax($646,000)and federal grants
($865,000),as well as operating transfers in of$5.3 million.Expected project
spend during the year is expected to be$8.5 million.
c Cumulative Reserve (745,600)Fund balance decrease is driven by planned transfer out from the Cumulative
Reserve to the Equipment Rental Fund to purchase eight Ford Interceptor
Utility AWD vehicles.
d Mitigation Fees (1,557,473)Fund balance will decrease throughout the biennium due to the continued
spend-down of transportation and park impact fees received in prior years.
These impact fees will be used to fund vanous capital projects in the General
Transportation and Municipal Parks Construction funds.
e Water (1,086,671)Fund balance decrease is driven by increased operating costs,as well as
planned project spend during the year.Project costs include the Intertie
Booster Pump Station Improvements($2M).The Cascade Water Alliance
Water Purchase project requires payment of$934,810 each year through
2029.
Sewer (920,228)Main drivers of the fund balance decrease in 2026 are increased operating and
project costs,including the Sanitary Sewer Repair and Replacement project
($1.9M).These increased costs are partially offset by budgeted increases to
charges for service.
g Storm Drainage (1,271,874)Fund balance decrease is driven by planned projects such as continued work
on the Pipeline Repair&Replacement Program($763,800)and the Storm
Pipeline Extension Program($588,800)
h Solid Waste 826,470 Fund balance increase is due primarily to a planned increase in solid waste
service rates,adopted in Ordinance 6920. Increased service rates are to
accommodate the expected increase in payments due to the City's solid
waste vendor in both 2025 and 2026.
Equipment Rental 1,960,062 Increases to fund balance include planned annual increases for fleet allocation
and fuel revenues,as well as vehicle replacement revenues.Additionally,this
fund will see an increase of$186,000 in service revenue for 2026 program
improvements and$736,000 for police vehicle expansion.
15
2025-2026 Preliminary Budget Section I: Budget Summary
Comparative Budget Summary — All Funds
ALL FUNDS
2023 2024 2024 2025 2026
Actual Adj. Budget Estimated Budget Budget
REVENUES
Taxes $ 90,371,600 $ 79,731,165 $ 86,123,241 $ 86,546,870 $ 87,788,490
Licenses and Permits 2,850,318 2,568,898 2,838,749 2,949,600 3,011,300
Intergovernmental 10,203,797 37,812,168 36,758,253 12,424,171 8,676,112
Charges for Services 117,619,932 122,657,549 123,460,305 134,472,068 142,459,296
Fines and Penalties 2,739,619 1,196,819 3,085,309 2,689,506 4,986,797
Miscellaneous 20,977,402 20,255,728 26,052,242 19,409,780 23,755,585
Other Sources 5,320,364 40,046 1,113,400 55,000 55,000
Total Revenues $ 250,083,032 $ 264,262,373 $ 279,431,499 $ 258,546,995 $ 270,732,580
EXPENDITURES
Salaries&Wages $ 51,110,179 $ 53,179,707 $ 53,781,921 $ 57,155,945 $ 59,728,619
Benefits 20,479,401 25,197,795 24,520,381 25,211,183 27,010,927
Supplies 5,059,319 5,329,280 5,318,050 5,932,732 5,995,816
Services&Charges 92,302,198 112,663,757 111,619,518 105,054,640 111,187,984
Intergovernmental - - - - -
Capital Outlay 18,950,949 139,675,184 140,217,294 43,336,313 35,692,017
Debt Service 6,374,465 7,536,415 6,086,720 9,634,144 9,363,544
Interfund Payments for Services 22,446,259 22,962,300 22,962,300 31,077,036 31,905,823
Total Expenditures $ 216,722,771 $ 366,544,438 $ 364,506,184 $ 277,401,993 $ 280,884,730
OTHER FINANCING SOURCES(USES)
Loan Proceeds 2,418,199 $ 3,603,256 $ 3,603,256 $ - $ -
Bond Proceeds - - - - -
Proceeds from Sale of Fixed Assets 50,874 - - - -
Transfers In 15,199,292 68,817,169 65,962,583 13,701,965 8,881,373
Transfers Out (9,195,237) (64,570,303) (59,935,056) (13,701,965) (8,881,373)
Net Change in Restricted Assets (7,346,015) - - - -
Contributed Capital 2,102,419 1,475,000 1,475,000 1,325,000 1,325,000
Total Financing Sources (Uses) $ 3,229,532 $ 9,325,122 $ 11,105,783 $ 1,325,000 $ 1,325,000
Net Change in Fund Balance $ 36,589,793 $ (92,956,943) $ (73,968,902) $ (17,529,998) $ (8,827,150)
Fund Balances-Beginning 196,132,359 233,007,213 233,025,073 159,056,171 141,526,173
Fund Balances-Ending
Designated 20,517,871 7,820,304 12,072,301 13,046,158 11,785,645
Undesignated 212,204,281 132,229,966 146,983,870 128,480,015 120,913,378
Total Fund Balances-Ending $ 232,722,152 $ 140,050,270 $ 159,056,171 $ 141,526,173 $ 132,699,023
16
2025-2026 Preliminary Budget Section I: Budget Summary
2025 / 2026 Budgeted Revenue — All Funds
Taxes M ■ 025 BLdget
Licenses&Permits ' ■ 026 BLdget
Intergovernmental
Charges for Services
Fines&Penalties
Miscellaneous
Other Sources
Contributed Capital I
Transfers In
$0 $10 $20 $30 $40 $50 $60 $70 $80 $90 $100 $110 $120 $130 $140 $150
Millions
2025 / 2026 Budgeted Expenditures — All Funds
r
Salaries&Wages
Mil
Benefits1111
2025 B dget
2026 B get
Supplies
I
Services&Charges
Capital Outlay IF
Debt Service
Interfund Payments
Transfers Out M.
$0 $10 $20 $30 $40 $50 $60 $70 $80 $90 $100 $110 $120
Millions
17
2025-2026 Preliminary Budget Section I: Budget Summary
Comparative Budget Summary - General Fund
GENERAL FUND
2024
2023 2024 Estimated 2025 2026
Actual Adj Budget Actual Budget Budget
REVENUES
Taxes:
Property $ 24,202,184 $ 24,486,386 $ 24,481,405 $ 25,002,800 $ 25,115,300
Sales&Use 26,708,818 23,585,287 26,438,406 26,239,930 26,505,200
Business&Utility 27,776,619 21,094,484 24,682,945 25,444,240 26,106,790
Other 1,915,890 1,795,508 1,723,100 1,765,200 1,808,800
Licenses and Permits 2,850,318 2,568,898 2,838,749 2,949,600 3,011,300
Intergovernmental 6,418,203 6,561,349 6,666,600 6,614,122 6,467,252
Charges for Services 10,221,562 11,010,142 9,795,580 10,601,032 10,844,488
Fines and Penalties 2,578,194 1,071,819 2,921,809 2,522,706 4,816,697
Other Sources - - - - -
Miscellaneous 4,056,404 1,702,948 2,310,296 2,105,680 2,124,080
Total Revenues $ 106,728,192 $ 93,876,821 $ 101,858,890 $ 103,245,310 $ 106,799,907
EXPENDITURES
Salaries&Wages $ 36,793,214 $ 39,158,526 $ 39,158,526 $ 42,392,640 $ 44,188,583
Personnel Benefits 14,630,450 17,659,267 17,659,267 17,856,508 19,150,019
Supplies 1,782,199 1,861,110 1,861,110 1,994,502 1,939,986
Services&Charges 25,427,770 34,212,081 34,212,081 29,411,122 31,626,267
Capital Outlay 15,301 90,900 90,900 112,500 110,000
Debt Service 735,111 - - 1,200,000 1,200,000
Interfund Payments for Services 13,053,487 13,403,400 13,403,400 15,103,200 15,103,630
Total Expenditures $ 92,437,532 $ 106,385,284 $ 106,385,284 $ 108,070,472 $ 113,318,485
OTHER FINANCING SOURCES(USES)
Insurance Recoveries $ 259,217 $ 25,000 $ - $ 25,000 $ 25,000
Transfers In
T/I from F106 2,015,000 2,431,866 2,431,866 - -
T/I for Grants Coordinator - 145,000 145,000 - -
T/I from Decision Packets 299,547 530,188 530,188 - -
T/I from F106 for ARPA 3,987,286 1,670,000 1,670,000 - -
T/I from F432 for Median Maintenance 74,000 74,000 74,000 74,000 74,000
T/I from F122 to GF for POL.0039 54,709 52,000 52,000 52,000 52,000
T/I from F122 for Fund Bal.Replenishment - 9,300,000 49,046 - -
T/I from F249 to close out fund 1,769 - -
Transfers Out
Golf/Cemetery Debt Service (370,465) (374,400) (374,400) (372,400) -
T/O to F102 for ENG.0050 - - - (705,000) (705,000)
T/O to Parks Dept for Museum Programming - (20,000) (20,000) - -
T/O to Engineering for Project Engineer (1,470) - - - -
T/O to IT Dept for IT Security Engineer (90,402) (91,395) (91,395) - -
T/O to Finance for B&O Program (2,500) (3,500) (3,500) - -
T/O to Mayor Dept for FTE DEI Coordinator (4,200) (550) (550) - -
T/O to Public Works for FTE Mechanic 2 (58,363) (82,739) (82,739) - -
T/O to Police for Patrol Fleet Expansion - (143,052) (143,052) - -
T/O to F102 for APRA Projects (789) (149,211) (149,211) - -
T/O to F103 for ARPA Projects (20,703) (501,886) (501,886) - -
T/O to F103 for cp2125 - (199,297) (199,297) - -
T/O to F321 for ARPA Projects (28,626) (610,849) (610,849) - -
T/O to F328 for ARPA Projects (130,570) (1,869,430) (1,869,430) - -
T/O to F330 for ARPA Projects - (2,643,266) (2,643,266) - -
T/O to F505 for Duct Cleaning-ARPA - (150,000) (150,000) - -
T/O to F518 for ARPA Projects - (76,750) (76,750) - -
T/O to F560 for Fleet Purchases (41,000) - - - -
T/O to F560 for M&O Facility Improvement (2,666) (18,836) (18,836) - -
T/O to F560 for Rotary Mower (27,000) - - - -
T/O to F568 for ARPA Projects (172,796) - - - -
T/O to F568 for MM Studio Equipment - (300,000) (300,000) - -
Total Financing Sources(Uses) $ 5,739,978 $ 6,992,893 $ (2,283,061) $ (926,400) $ (554,000)
Net Change in Fund Balance $ 20,030,638 $ (5,515,570) $ (6,809,455) $ (5,751,562) $ (7,072,578)
Fund Balances-Beginning $ 25,688,907 $ 45,719,546 $ 45,719,546 $ 38,910,092 $ 33,158,530
Fund Balances-Ending $ 45,719,546 $ 40,203,977 $ 38,910,092 $ 33,158,530 $ 26,085,952
18
2025-2026 Preliminary Budget Section I: Budget Summary
2025 / 2026 Budgeted Revenue — General Fund
r
Taxes
Charges for Services
■2025
Intergovernmental . ■2026
i
Licenses&Permits '
Miscellaneous '
Fines&Penalties L
Other Sources
Transfers In
$0 $10 $20 $30 $40 $50 $60 $70 $80 $90
Millions
1
2025 / 2026 Budgeted Expenditures — General Fund
r
Salaries&Wages
BenefitsWir--1
•2ar6
■2026
Services&Charges ME
Interfund Payments
Supplies I
Transfers OutII
Capilal Outlay
Debt Service '
$0 $5 $10 $15 $20 $25 $30 $35 $40 $45 $50
Millions
/
19
2025-2026 Preliminary Budget Section I: Budget Summary
Staffing Trends
Citywide staffing between 2016 and 2026 increased at a moderate pace, with new staff positions added
in each year. The increased staffing was a result of many factors relating to Citywide population growth
and economic development. For example, increases in economic development activities necessitate
having additional staff for permitting approval and increased staffing to manage citywide utilities, including
engineering, maintenance and extension of the infrastructure, and infrastructure inspections. The
anticipated population growth for the City of Auburn during the 2025-2026 years is 0.6% each year.
Staffing growth during the 2025-2026 fiscal years closely mirrored the population growth in the City over
the same period of time. A detailed summary of the staffing additions during the 2023-2026 period can be
seen following the tables on the next page.
During the 2025-2026 biennial budget cycle, staffing is expected to increase by 10 FTEs (all 10 FTEs
added in 2025), as discussed below. The number of employees per 1,000 citizens has remained flat at
5.5 FTEs per 1,000 citizens since 2012 and is projected to remain at that level through the end of the
2025-2026 biennial budget cycle.
The following page presents current and past staffing levels based on the home department of each FTE.
20
2025-2026 Preliminary Budget Section I: Budget Summary
Population vs Staff Levels 2016-2026
500 12 0
490
480 10,0 c
0
470 co
N 460 8.0 0
0 d
0
450 0
in 0 6.0 0�
a 440
w
a
LL
0_
430 4.0 in
c
420 I I -
N
o
410 20 3-
400
390 0.0
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026
FIE 427 438 446 454 453 459 466 478 480 490 490
-Staff/Pop 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5
POSITION ALLOCATION BY DEPARTMENT 24-25 25-26
Department 2022 2023 2024 2025 2026 Changes Changes
Mayor 6.0 7.0 3.0 3.0 3.0 0.0 0.0
Administration 5.0 5.0 5.0 5.0 5.0 0.0 0.0
Human Resources 8.0 9.0 10.0 10.0 10.0 0.0 0.0
Finance 26.0 27.0 28.0 28.0 28.0 0.0 0.0
Legal 21.0 21.0 21.0 21.0 21.0 0.0 0.0
Community Development 33.0 33.0 28.0 28.0 28.0 0.0 0.0
Human Services 0.0 0.0 4.0 4.0 4.0 0.0 0.0
Office of Equity 0.0 0.0 3.0 3.0 3.0 0.0 0.0
Police 139.0 139.0 140.0 150.0 150.0 10.0 0.0
Public Works-Engineering 55.0 56.0 60.0 60.0 60.0 0.0 0.0
Parks, Arts& Recreation 48.0 51.0 51.0 51.0 51.0 0.0 0.0
Public Works-Streets 23.0 23.0 22.0 22.0 22.0 0.0 0.0
Non Departmental 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Subtotal General Fund 364.0 371.0 375.0 385.0 385.0 10.0 0.0
Water 24.0 24.0 23.0 23.0 23.0 0.0 0.0
Sewer 10.0 11.0 11.0 11.0 11.0 0.0 0.0
Storm Drainage 12.0 14.0 12.0 12.0 12.0 0.0 0.0
Airport 3.0 3.0 3.0 3.0 3.0 0.0 0.0
Cemetery 7.0 7.0 7.0 7.0 7.0 0.0 0.0
Facilities 11.0 11.0 11.0 11.0 11.0 0.0 0.0
Multimedia 3.8 4.0 4.0 4.0 4.0 0.0 0.0
Innovation&Technology 18.0 19.0 17.0 17.0 17.0 0.0 0.0
Equipment Rental 13.0 14.0 17.0 17.0 17.0 0.0 0.0
Subtotal Other Funds 101.8 107.0 105.0 105.0 105.0 0.0 0.0
TOTAL FTEs 465.8 478.0 480.0 490.0 490.0 10.0 0.0
21
2025-2026 Preliminary Budget Section I: Budget Summary
FTE: Full Time Equivalent
Does not include seven elected Council positions.
Three Equipment Rental FTEs are recognized in 2024, but are not expected to be filled until 2025-2029.
Changes in the 2023-2026 Budget:
Mayor:
Per the 2023-2024 budget, adds 1.0 FTE to the Mayor department as a DEI Community Engagement
Coordinator. In 2024, 3.0 FTEs within the Office of Equity division moved from the Mayor department to the
Office of Equity department. Likewise, the Director of Human Services moved from the Mayor department
to the Human Services department.
Administration:
No changes in the authorized number of FTEs in the Administration Department.
Human Resources:
Per the 2023-2024 budget, Human Resources added 1.0 FTE for a HR Coordinator position. In 2024, per
the position reclass, the Maintenance Worker position was reclassed to the Court Coordinator position
and reports to the Human Resources department.
Finance:
Per the 2023-2024 budget, Finance will add 1.0 FTE in 2023 for a Desk Auditor position and 1.0 FTE in
2024 for a Field & Compliance Auditor.
Legal:
There were no changes to the authorized number of FTEs in the Legal Department.
Community Development:
In 2024, due to restructuring within the City, 2.0 FTEs, the Neighborhood Programs Coordinator and
Human Services Program Coordinator positions were removed. Furthermore, in 2024, the CDBG
Coordinator position was reclassed into the Human Services department. The City is no longer reporting
SKHHP employees against the FTE count as they are not City employees.
Human Services:
In 2023, the Anti-Homelessness Program Administrator position was reclassed to the Director of Human
Services and moved to the Human Services department in 2024. The Anti-Homelessness Outreach
Program Coordinator position was reclassed from the Outreach Program Coordinator position in the
Mayor department in 2023 and moved to the Human Services department in 2024. In 2024, the CDBG
Coordinator position was reclassed from the Community Development department to Human Services.
The Anti-Homelessness Program Coordinator position was created in 2024.
Office of Equity:
In 2022, the Diversity, Equity, and Inclusion Program Manager was reclassed to the Chief Equity Officer.
This position moved from the Mayor department to the Office of Equity department in 2024. The DEI
Community Engagement Coordinator position was reclassed to the DEI Analyst position in 2023. In 2024,
this position was reclassed to the Equity, Engagement, and Outreach Supervisor and moved from the
Mayor department to the Office of Equity department. The Neighborhood Program Coordinator position
was renamed to the Equity, Engagement, and Outreach Coordinator in 2024.
Police:
Per 2023, Budget Amendment #3, Ordinance 6918, the City added a Supernumerary Police Officer
position in 2024. Per decision package ENG. 0048, requests the addition of 3 FTEs for Police
Commissioned Officers, 5 unbudgeted Supernumerary Officers, and 2 Police Traffic Unit FTEs.
22
2025-2026 Preliminary Budget Section I: Budget Summary
Public Works - Engineering:
In the 2023-2024 budget, the Public Works—Engineering Department will be adding 1.0 FTE for a Project
Engineer. In 2024, 4.0 FTEs, GIS Analyst, Senior GIS Specialist, and GIS Technician positions were
moved into the Engineering department.
Parks, Arts and Recreation:
Per the 2023-2024 budget, the Parks, Arts, and Recreation Department will add 3.0 FTEs. 1.0 FTE will
consist of the addition of a Museum Curator of Collections position and 2.0 FTEs will be for Park
Maintenance positions in which 1.0 FTE will be transferred from the Community Development Department.
Public Works -Streets:
In 2024, position Maintenance Worker I —Streets was requested to be frozen.
Non-Departmental:
There were no changes in the authorized number of FTEs in the Non-Departmental Department.
Water:
In 2024, the GIS Specialist position was moved into the Engineering department.
Sewer:
Per the 2023-2024 budget, the Sewer Department will add 1.0 FTE for a Maintenance Worker 1 position.
Storm Drainage:
Per the 2023-2024 budget, the Storm Drainage Department will add 2.0 FTEs for a Maintenance Worker
1 position in 2023 and 1.0 FTE for a Water Resource Technician position. In 2024, 2.0 FTE Maintenance
Worker I —CDL Vegetation positions were frozen per request.
Airport:
There were no changes to the authorized number of FTEs in the Airport Fund.
Cemetery:
There were no changes to the authorized number of FTEs in the Cemetery Fund.
Facilities:
There were no changes in the authorized number of FTEs in the Facilities Department.
Multimedia:
In 2023 per Budget Amendment#2, Ordinance No. 6911, the Multimedia Assistant position changed from
0.75 FTE to 1.0 FTE.
Innovation and Technology (IT):
In the 2023-2024 budget, the Innovation and Technology Department will add 1.0 FTE for an IT Security
Engineer position. During 2024, the IT Support Specialist position was frozen. Per the position reclass,
the IT Business Systems Analyst was reclassed to the IT Support Specialist position. During a re-
organization, the Senior GIS Specialist and GIS Analyst moved to the Public Works department.
Equipment Rental:
In 2021 per Budget Amendment #2, Ordinance No. 6827, 1.0 FTE was added for an Administrative
Specialist — M&O position. The 2023-2024 budget includes the addition of 4.0 FTEs to the Equipment
Rental Department. In 2023, 1.0 FTE will be added for a Mechanic 2 position. In 2024, 2.0 FTE's will be
for Mechanic positions and 1.0 FTE will be for an Administrative Assistant. However, these three positions
are not anticipated to be filled until 2025-2029, in tandem with the Police patrol fleet expansion.
23
CITY
JBUI-tN
WASHINGTON
2025-2026 Preliminary Budget Section II: Process/Policies
SECTION II: PROCESS/POLICIES
Organization
The City has a "strong mayor"form of government as organized under the Optional Municipal Code as
provided in State law. The independently elected Mayor is responsible for all administrative functions
of the City and all of the department directors report to the Mayor.The City Council exercises legislative
and quasi-judicial functions. All seven members of the City Council and the Mayor are elected at large
for four-year terms. The Mayor develops and proposes the budget while the Council reviews and
requests modifications as it deems appropriate. The optional municipal code confers a limited form of
"home rule"to those municipalities organized under its provisions.
Basis of Budgeting
The City prepares its biennial budget in accordance with Optional Municipal Code 35A.33 of the
Revised Code of Washington. Biennial budgeting has been permitted for Washington cities since 1985
and allows cities to adopt a two-year appropriation. An appropriation represents the City's legal
authority to expend funds. Traditionally, the appropriations have been for one-year terms. State law
has extended this legal authority so that a City's legislative body may approve an appropriation, or
budget, for a two-year term. Currently, an annual budget means that every other budget is developed
in the context of elections for many of the policy makers. By design, the City biennial budget is
considered in non-election years, as the biennium must begin in odd-numbered years.
The most common reason for using a twenty-four month appropriation is the time savings in both the
budget development and approval process. This includes staff time invested in preparing the budget
as well as the time Council spends during the approval and adoption phases. While it does take more
time to prepare a twenty-four month budget than one for the traditional twelve months, the additional
time spent is not as significant as preparing two annual budgets. As a result, over the two-year period,
there is a substantial time savings, allowing staff and Council to focus on long-range strategic planning.
The concept of a two-year appropriation is straightforward. Rather than a twelve-month window during
which the appropriated funds can be legally spent, a biennium provides for a twenty-four month
window. The two-year budget provides an opportunity to widen the planning horizon and allow more
long-term thinking to be part of the financial plan that the budget represents. However, there may also
be concerns about spending portions of the budget earlier in the biennium than had been planned. For
this reason, many cities have adopted variations of a biennial budget. One approach is to adopt two
one-year budgets, which is the method that the City of Auburn has chosen.
The requirements for preparing an annual budget and a biennial budget are similar. One distinction is
that a "mid-biennium review" is required with a biennial budget. The purpose of this review is to make
adjustments to the budget or, essentially, a tune up. This review is not intended to become another
complete budget process in itself. The mid-biennium review begins September 1st and is to be
completed by the end of the first year of the two-year budget.
All governmental fund type budgets are prepared on the modified accrual basis of accounting in
conformity with Generally Accepted Accounting Principles (GAAP). The budget for proprietary funds is
prepared on an accrual basis, also in accordance with GAAP. The legal level of budgetary control
where expenditures cannot exceed appropriations is at the individual fund level. Revisions that alter
the total expenditures of any fund must be approved by the City Council and adopted by ordinance.
All appropriations lapse at the end of each year. The City's basis of budgeting is consistent with its
basis for accounting as reported in the Annual Comprehensive Financial Report.
25
2025-2026 Preliminary Budget Section II: Process/Policies
Steps in the Budget Process
Policy/Strategy Phase
Mayor&Council update the
vision for the City;goals,
policies and/or mission
statements are set to
accomplish the vision
I' i� .ram
e1
Mayor&Finance Director
meet to discuss budget �/
priorities
I Needs Assessment Phase
Department
Estimates
directors prepare submitted to Mayor meets with
estimates of Finance for department directors
expenditures for next review& a and reviews
two years compilation department programs
/i
�/ Q
Budget
J%I / programs are
I I:I ji7J prioritized by
j3 Mayor and
directors
Review/Development Phase
Copies of Preliminary City Clerk publishes Preliminary Budget Series of Council
workshops to review
Budget and details notice of Preliminary prepared&filed with
—. / budget in detail .4--
are made available Budget&public City Clerk and make
to the public — hearing
suggested revisions
1
Council reviews / Revisions/adjustments City Clerk publishes Final public budget
Preliminary Budget are made to the
in detail and makes —NI Budget, notice of public hearing hearing prior to on Final Budget Council adoption v
suggested resulting in the
revisions Final Budget
Adoption/Implementation Phase
' Budget Tax
Final Budget document Council adopts Property
final balanced
vy
document becomes is finalized established
budget
available to the public
ti�ti
26
2025-2026 Preliminary Budget Section II: Process/Policies
2026-2026 Budget Calendar
Budget Process Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
2024
Mayor and Finance Director meet to discuss budget priorities.
Council budget retreat.
Budget instructions and forms are distributed to departments.
Budget training presented by the Finance Department(4 sessions).
Departments provide position control information to Finance.
Departments provide CFP worksheets to Finance.
Departments enter line item budgets into Eden and provide and anticipated
retirements to Finance.
Departments enter decision packages into Eden.
Departments complete department overviews,goals and accomplishments,
performance metrics,and remaining documents and return to Finance.
Finance Department creates Director budget review books.
Finance Department prepares preliminary revenue forecasts_
Departments review budgets and goals with the Mayor and directors.
Finance Department creates Council budget review books.
City Council Budget Workshop#1:Overview of 2025-2026 General Fund_
City Council Budget Workshop#2:Overview of 2025-2026 General Fund
(continued)and Governmental Capital Funds.
City Council Budget Workshop#3:Overview of 2025-2026 Proprietary,
Internal Service and Fiduciary Funds.
Revenue forecast is finalized.
Preliminary budget is filed with the City Clerk,distributed to City Council
and made available to the public_
Public budget hearing#1_
2025 Property tax levy is set by ordinance_
Public budget hearing#2_
Budget and CFP are adopted by ordinance.
2025 MIN
Adopted budget published and distributed.
Initial budget amendment is adopted by ordinance
Mid year budget amendment is adopted by ordinance. ■
Year-end budget amendment is adopted by ordinance.
2026 property tax levy is set by ordinance.
2026
Initial budget amendment is adopted by ordinance
Mid year budget amendment is adopted by ordinance.
2027 property tax levy is set by ordinance.
Year-end budget amendment is adopted by ordinance.
27
2025-2026 Preliminary Budget Section II: Process/Policies
Budget Purpose
The City of Auburn's budget seeks to achieve four basic purposes:
A Policy Tool Four purposes of a Budget
The City's budget process is conducted in a manner ��(
that allows the City's policy officials to
comprehensively review the direction of the City and Operations
Policy Tool Guide
to redirect its activities by means of the allocation of
financial resources. On this basis, the budget sets
policies for the following year. This budget also
facilitates the evaluation of City programs by
providing a means to examine both the financial
activities and the progress towards performance
objectives of City departments over time.
Communi- Financial
An Operations Guide cations Tool Plan
This budget provides financial control by setting forth ,011111111\
both legislative and administrative guidance to City
employees regarding the character and scope of their activities. This direction is set forth in both summary
and detail form in the various products of the budget process.
A Financial Plan
This budget outlines the manner in which the financial resources of the City will be managed during the
budget process. This allocation of resources is based on both the current needs and on a longer-term view
of the development of City programs. The budget takes into account unforeseen contingencies and
provides for periodic adjustments.
A Communications Medium
A budget cannot be effective unless it communicates. Since this budget has a diverse audience, it seeks
to communicate at several levels and for several purposes.The budget seeks to communicate clear policy
at a usable level of detail to City employees. It also seeks to communicate significant policy issues and
options in a form that can be acted on by policy officials. It also seeks to provide information to the City's
constituents that enables meaningful dialog with elected officials.
Budget Process
The City of Auburn's budget process meets these purposes by integrating the planning and implementation
of City programs with the allocation of financial resources necessary to support those services.
The budget process starts in early spring of each even numbered year with a review of current City Council
and Mayoral goals as well as the previous year's goals and objectives. Staffing, emerging topics and
program priorities are reviewed with staff. Then, during late spring, departments develop their budgets and
objectives that are described in the operating budget for the biennium. These objectives include capital
projects scheduled for construction in the Capital Facilities Plan (CFP). Generally, most departments use
a"bottom-up"approach to budgeting,with divisions or other administrative units developing their objectives
along with identifying their fiscal requirements. These divisional budgets are then modified for integration
into department objectives and budget proposals.
During the summer, these tentative budget proposals are submitted to the Mayor. At the same time the
Finance Department develops a tentative revenue projection for the upcoming budget cycle. The Mayor
and Finance Director along with each department director review the budget in detail as a group. On the
basis of this process, the Mayor formulates his or her recommended budget for the following biennium.
After the Mayor has reviewed the department proposals and formulated his/her budget, the departments
present their budget proposals in detail to the Council during budget workshops. In October, the City
Council holds a public hearing to solicit comments from the general public regarding issues for the City to
28
2025-2026 Preliminary Budget Section II: Process/Policies
consider during its review of the budget. This hearing is held early in the process in order to afford the
public an opportunity to comment before the budget takes a formal shape.
The Mayor's recommendations for the next budget cycle are formally transmitted to the Council in the form
of the Preliminary Budget during the month of October. During November, the Council holds additional
public hearings on the preliminary budget. The Council conducts a preliminary budget hearing before
acting formally on the budget as modified during its workshop hearings. Final adoption of the budget, by
ordinance, occurs in late November or early December.
The entire process is coordinated, as needed, in regular meetings of the City department heads, chaired
by the Mayor.
Budget Structure
The budget process results in various budget products at appropriate stages of the process.
Budget and Accounting System
The official budget is maintained, both before and after adoption, using the City's financial management
and accounting system and at a very detailed line-item level. Reports may be generated at any time and
at various levels of detail using this system. Departments can also access these budgets at any time on a
read-only inquiry basis to compare actual revenue and expenditures to their budgets. The financial
management and accounting system is used to monitor revenues and expenditures after adoption of the
final budget to identify significant variances. A quarterly financial report is prepared and presented to the
City Council reporting on Citywide actual to budget performance.
Preliminary Budget
The Preliminary Budget is prepared, pursuant to State law, as the Mayor's budget recommendations to
the City Council. This public document contains a summary of information at the fund level and, for the
General Fund, at the department level. It focuses on key policy issues, while still providing a
comprehensive overview of the complete budget.
Budget Ordinance
The actual appropriations implementing the budget are contained in the budget ordinance adopted by the
City Council.
Final Budget
The Final Budget is issued as a formal published document as modified by the City Council. It is this
document which is formally filed as the Final Budget.
Programs
While the budget proposals of the administration are developed in concert with the fiscal proposals in the
budget, the budget documents themselves only summarize the individual objectives and performance
measures. Generally, these programs are not finalized until the budget is in final form since the budget will
determine the actual activities undertaken by each department.
Components of the Budget
The budget consists of three parts: operating budget, program improvements, and capital budget.
Operating Budget
The operating budget consists of departmental budget proposals, which would be sufficient to maintain
the objectives set by the departments to meet Council goals.
Program Improvements
Program improvements consist of new initiatives or substantial changes to existing programs.
29
2025-2026 Preliminary Budget Section II: Process/Policies
Capital Budget
The capital budget authorizes and provides the basis for controlling expenditures related to the acquisition
of significant city assets and construction of capital facilities and infrastructure.
Showing the budget in these three components separates key policy issues in order to facilitate their
consideration. The policy officials can examine the level at which existing programs should be funded,
what program improvements should be made and at what level of funding.
Capital Planning
The Capital Facilities Plan (CFP) is adopted separately from the budget, and is an element of the City
Comprehensive Plan, which includes the City's plans to finance capital facilities that will be needed during
the next 20 years. The CFP includes both long-range strategy and a specific six-year plan of projects.The
CFP is maintained, and reports are published separately from the budget. The Capital Budget in this
budget document includes a summary of the projects and their appropriations for the upcoming biennium.
For more detailed information see the six-year Capital Facilities Plan.
Implementation, Monitoring and Amendment
The budget and its policies are implemented through the objectives of individual departments and
accounting controls of the Finance Department. Progress in the implementation of the budget is monitored
through regular reports to the Mayor from the department heads on the progress of departmental objectives
and performance measures. These are then summarized into a report from the Mayor to Council.
Implementation of the budget is further monitored by the oversight activities of City Council, which meets
to not only consider proposals before it but also to review the activities of the various City departments.
Both the reporting function of the Finance Department and the oversight function of the City Council include
the status of the fiscal management policies of the budget.
The financial aspects of the budget are monitored in periodic reports issued by the Finance Department
comparing actual expenditures and revenues with the budget. In these reports, financial data can be
presented at a higher level of detail than the final budget. These reports include an analysis of the City's
financial condition.
From time to time it becomes necessary to modify the adopted budget. The procedure for amending the
budget depends upon the type of change that is needed. One type of change does not affect the "bottom
line"total for a department or a fund. These changes, mainly transfers from one line-item to another within
a department's operating budget or changes between divisions within a department, may be enacted by
the Mayor and the Finance Director with written request from the department director.
The second type of budget amendment brings about a change in the total appropriation for a department
or fund. Examples of these changes include but are not limited to the following:the acceptance of additional
grant money, an adjustment to reflect increased revenues such as tax receipts, the appropriation of
additional funding if expenditures are projected to exceed budgeted amounts, and re-appropriation of
monies from one fund to another when deemed necessary. These changes require Council approval in
the form of an ordinance. The status of the budget is comprehensively analyzed during the mid-biennial
review and periodically through each year to identify any needed adjustments. All requests for
amendments are first filed with and reviewed by the Finance Department.
30
2025-2026 Preliminary Budget Section II: Process/Policies
BUDGET POLICIES
This section of the budget sets forth the objectives of the budget as a policy document together with a
description of the basis of the policy.
Policy Context of the Budget
The City budget process is part of an overall policy framework that guides the services and functions of
the City. The budget serves a key role in that policy framework by allocating financial resources to the
programs, which implement the City's overall policies. The budget also establishes financial policies to
influence the availability of future resources to carry out the City's policies.
This budget is a balanced budget with legal budgetary control at the fund level; i.e., expenditures and other
financing uses may not exceed budgeted appropriations at the fund level.
The City's basic policy document is its Comprehensive Plan. This plan sets the basic vision for the
development of the City and establishes policies and programs intended to achieve that vision. The plan
is further articulated by a series of planning elements, which include capital improvement elements (such
as utility plans), policy elements (such as housing plans, economic development programs, etc.) and
regulatory measures. According to State law the Comprehensive Plan is amended annually to incorporate
changes in policies or programs. In addition to the Comprehensive Plan the City has also developed an
Emergency Operations Plan.
CITY POLICY FRAMEWORK
Comprehensive Plan Implementation Program
Completed Actions (As of December 2024)
Periodic Comprehensive Plan Update
Annual Comprehensive Plan Update
Six Year Capital Facilities Plan Update
Community Development Block Grant Consolidated Plan Update
Parks, Arts and Recreation Plan Update
Water, Sewer, Storm Drainage Comprehensive Plan Update
Six Year Transportation Improvement Program
Comprehensive Transportation Plan Update
Scheduled Actions (2025-2026)
Annual Comprehensive Plan Update
Community Development Block Grant Consolidated Plan Update
Six Year Transportation Improvement Program
Six Year Capital Facilities Plan Update
Funding Program
Biennial City Budget
Community Development Consolidated Plan
Capital Facilities Plan
31
2025-2026 Preliminary Budget Section II: Process/Policies
Budget Policy Development
The budget process is linked to this policy framework by the development of Council goals. The Citywide
goals guide departmental objectives funded by the budget, which govern the activities of various
departments in the implementation of the policy. The Capital Facilities Plan, which is derived from the
Comprehensive Plan, is funded in the budget process.
Budget policy development involves several distinct steps. This policy starts with an understanding of
needs and issues, describes explicit policies governing the development and management of financial
resources, identifies broad goals, sets objectives with which to apply available funding, and concludes with
specific funding proposals. In assessing issues and needs, this policy builds on actions taken in previous
budgets, thereby providing continuity with previous programs. This allows community needs to be
addressed on a multi-year basis, rather than attempting to satisfy all needs in one year. Explicit budget
policies are statements that describe how financial resources of the City are obtained (various taxes, fees,
rates, etc.) together with how they are allocated, managed, and controlled. The Council goals are broad
policy statements that outline the significant objectives of the City. Budget objectives are policy statements
summarizing the actions that are to be implemented in the budget.
These budget policies result from an ongoing process of economic and financial analysis by the Finance
Department. The periodic financial reports, which are routinely reviewed by the Mayor and City Council,
monitor progress against this analysis. The development of the Annual Comprehensive Financial Report
(ACFR) is also an important part of the analysis process. The financial management policies result from
combining the above analysis with Generally Accepted Accounting Principles (GAAP).
General Financial Goals
1. To provide a financial base sufficient to sustain municipal services to maintain the social well-being
and physical condition of the City;
2. To be able to withstand local and regional economic downturns, changes in service requirements and
respond to other changes affecting the City and community;
3. To maintain an excellent credit rating in the financial community and to assure the taxpayers the City
of Auburn is maintained in a sound fiscal condition.
Financial Management Policies
The following policies guide the manner in which the budget develops, allocates, manages and controls
financial resources available to the City. These policies are goals that the City seeks to achieve in its
decision-making. However, since fiscal conditions and circumstances continually shift and change in
response to operating needs, it may not be practical or always desirable to continually achieve these
policies. Therefore, these policies are intended to guide, not govern, financial decision-making and may
not be fully achieved within any given budget period.
Guiding Principles
Sustainability of public services, responsibility and transparency in the management of public resources,
and equity of financial burden to taxpayers and city service users form the bases for the City's financial
management policies. The financial policies that are presented below provide the framework for which
these policies are achieved. By following these policies, the City will work to:
• Protect and preserve the public's investment in City assets
• Protect and preserve the City's credit rating
• Provide for predictability and stability in City resources
• Provide for transparency and accountability in City financial management
• Plan for and mitigate looming fiscal issues and challenges
• Comply with State, Federal and local legal and reporting requirements
32
2025-2026 Preliminary Budget Section II: Process/Policies
Organization
The City's financial policies are organized around several key areas of financial operations.These include:
1. Accounting and financial reporting
2. Operating budget
3. Revenue management
4. Capital facilities plan management
5. Public utility management
6. Debt management
7. Equipment replacement
8. Cash/Investments management
9. Reserve management
10. Lines of authority
Section 1. Accounting and Financial/Budget Reporting Policies
General policies governing the City's approach to accounting and financial reporting form the basis for
complying with Federal, State and local laws and regulations and provide the framework for managing the
finances of the City.
Budget
Compliance
A. Fund and Fund Reporting Structure
1. In accordance with the Governmental Accounting Standards Board (GASB), the
financial structure of the City shall be divided into tax-supported governmental funds
(including a General Fund to support the governmental services of the City)and
self-supporting proprietary funds established for non-governmental purposes.
Proprietary funds shall include a series of enterprise funds, which shall be managed
as business enterprises, completely supported by revenues derived by that enterprise.
2. The accounts of the City and its operating budget shall be maintained in accordance
with the State Budgeting, Accounting, and Reporting System (BARS) code.
B. Independent Evaluation
1. The State Auditor will annually perform a financial and compliance audit of the City's
financial statements. Their opinions will be contained in the City's
Annual Comprehensive Financial Report(ACFR), and the State Auditor's Report.
2. As an additional independent confirmation of the quality of the City's financial
reporting, the City will annually seek to obtain the Government Finance Officers
Association Certificate of Achievement for Excellence in Financial Reporting and the
Distinguished Budget Presentation Award. The Budget and ACFR will be presented
in a way designed to communicate with citizens about the financial affairs of the City.
C. Budget Reporting
1. Revenues and expenditures for each City fund shall be balanced for each year of
the biennium. Any adjustments to budgeted levels shall also be balanced between
revenues and expenditures.
2. The adopted budget and subsequent amendments to the adopted budget for all
funds shall be subject to appropriation that is expressly granted by Council
ordinance.
3. Quarterly financial status reports will be prepared for City Council review.
These reports will assess actual against budgeted revenue and expenditure
performance, investment portfolio performance, and retail sales tax performance.
33
2025-2026 Preliminary Budget Section II: Process/Policies
Section 2. Operating Budget Policies
An operating budget forms the foundation by which the City manages its resources and spending plans.
In order for departments to legally spend money, authority in the form of an appropriation ordinance must
be approved by Council. The City's biennial operating budget is developed by the Mayor and reviewed
and approved by the City Council at the conclusion of each even numbered year and takes effect January
1st of each odd-numbered year.
Budget
Compliance
A. General Management
1. The City budget is developed on a biennial (two-year) cycle, coinciding with the
calendar year and starts each odd-numbered year(for example, the 2025-2026
budget is effective from January 1, 2025 through December 31, 2026). While the
City budget is adopted for a two-year period, appropriation of resources is made
on an annual cycle.
2. Periodic adjustments to the City's biennial budget are necessary to recognize
the receipt of unanticipated revenues and/or to modify spending plans. Adjustments
to the City's budget will be collated and presented to the City Council for review
and approval periodically. There will be generally three (3)adjustments to the budget
annually:
a. The first adjustment occurs approximately within the first three months of
each year and is intended to address unanticipated revenues,
spending plan modifications, and carry forwards of unspent project/program
budgets on capital projects still in process.
b. The second adjustment occurs approximately during the summer and is
intended to recognize actual beginning fund balances as a result of
completed financial statements for the previous year.
c. The final adjustment occurs approximately during the fourth quarter of each
year and is intended to address adjustments to revenues and spending plans
prior to the conclusion of the year.
d. Additional adjustments to the budget may be required as determined by
the Finance Department.
3. The City should accept ongoing service obligations in new areas of programming
only when an adequate on-going source of funding is available.
4. A forecast of revenues and expenditures will be prepared concurrent with the
preparation of the City's biennial budget. The forecast will cover the six-year period,
inclusive of the two years for the new biennial budget (for example, the 2025-2026
budget will include a six-year financial forecast covering the period 2025 through 2030).
B. Monitoring and Reporting
Reports on the status of revenue collections and expenditures against biennial budgeted
levels are prepared and presented to the City Council quarterly. These reports will highlight
significant trends that may affect the ability of the City to stay within budget and to promote
discussion between the City's management team and the City Council as to strategies to
remain within budgeted levels.
C. Use of One-Time Resources
One-time funds will not be used to support on-going obligations. One-time resources may only
be used to support one-time expenses such as capital investments or to replenish reserves.
D. Regional Social Service Funding
1. The City's role in social service funding shall continue to be supplemental (addressing 0
special or unique local needs)to the basic responsibilities of regional agencies.
2. The City shall continue to advocate that the responsibility for funding basic social
service needs rest with regional (or broader)agencies that have access to a broader
basis of funding and can more appropriately address needs on a regional basis.
34
2025-2026 Preliminary Budget Section II: Process/Policies
Section 3. Revenue Management Policies
A comprehensive revenue management policy is required to ensure the sustainability of public services,
to minimize exposure of the City to economic downturns, to provide for financial stability, and to ensure
equity between the cost of public services and the users of those services.
Budget
Compliance
A. General Management
1. Revenue estimates for budget purposes should be conservative yet realistic.
2. Revenue forecasts should be prepared for a six-year period so as to enable
identification of trends, changes to laws and regulations that may affect revenue
growth and collections, and structural issues, such as the forecasted pace of growth
in on-going revenues to on-going expenditures.
3. Timely payment of taxes, fees and charges owed to the City is needed to ensure
quality public services. The City should aggressively pursue all amounts due to the
City.
4. Indirect administrative costs associated with the operation of funds should be
identified and charged against the operation of those funds.
B. Revenue Diversification
The City will seek:
1. To maintain a diversified mix of revenue to provide for long-term stability and
predictability, including exploring and evaluating new and enhanced revenue
sources that are available to the City but not currently leveraged.
2. To avoid dependence on temporary or unstable revenues to fund basic municipal
services.
3. To avoid dependence on Federal revenues to fund ongoing, basic municipal services. 0
4. To develop a cost recovery plan that assess user fees to the extent appropriate for
the type of service provided, which includes direct costs, capital costs, department
overhead, and citywide overhead.
C. Fees and Charges
1. General Fund services should be supported by user fees to the extent appropriate for
the character of the service and its user.
2. User fees and charges should be reviewed prior to the start of each biennial
budgeting cycle to ensure adequate cost of service recovery.
3. Charges for services should be sufficient to recover the full cost of related services,
including direct operating costs, and other costs such as capital and overhead costs.
4. Modifications to user fees require approval by Council.
D. Grants and Unpredictable Revenues
1. Grant funds or similar contractual revenue of a temporary nature will be budgeted
only if they are committed at the time of the preliminary budget. Otherwise,
separate appropriations will be made during the year as grants are awarded or
contracts made.
2. Unpredictable revenues, such as those derived from the sale of surplus inventory,
shall be treated as a one-time revenue and shall not be used to support ongoing
expenses.
35
2025-2026 Preliminary Budget Section II: Process/Policies
Section 4. Capital Facilities Plan Financial Management Policies
Comprehensive capital planning is an integral part of community vitality, maintaining and improving the
quality of life of City residents, encouraging economic development, ensuring public safety, and enabling
the ability of the City to continue to provide quality public services.
Budget
Compliance
A. General Management
1. The City will develop a multi-year plan for capital improvements as required by
the Growth Management Act of Washington State. The Capital Facilities Plan
(CFP)will be updated as needed and be financially constrained for the appropriated
budget period.
2. For each capital project, the CFP shall include a description of the project, its need
and anticipated benefit to the City, and the anticipated impact the project may have
on the City's operating budget, such as additional operating and maintenance
(O&M) costs and staffing.
3. For each capital project and for each year of the six-year planning period, the
CFP shall include an estimate of the cost of construction, an estimate of the annual
O&M impact, and anticipated sources of funding.
4. The CFP shall be prepared and submitted to the City Council as part the
proposed biennial operating budget. The CFP shall be updated as needed.
5. The burden for financing capital should be borne by the primary beneficiaries of
the facility.
6. Long-term borrowing for capital facilities should be considered an appropriate method 0
of financing large facilities that benefit more than one generation of users.
B. Cost of Private Development
Private development of residential, industrial, and commercial properties shall pay its fair
share of capital improvements that are necessary to serve the development. The City
shall utilize statutorily authorized tools such as system development charges, impact fees,
mitigation fees, or benefit districts, or other user fees to capture the cost of serving such
developments.
C. Monitoring and Reporting
Reports on the status of projects included in the CFP shall be prepared and presented to
the City Council quarterly; information is also available at any time from the City's
website via the Interactive Capital project Map. The information provided includes the scope
of the project, status, anticipated schedule, and project budget. These reports shall highlight
the status of project design, construction, scheduling, and funding, as well as provide overall
project status.
Section 5. Public Utility Operating and Capital Financial Management
Comprehensive operating and capital planning for Water, Sewer, Storm Drainage, and Solid Waste
services is required for maintaining public health/safety and quality of life as well as supporting economic
development. Each utility is operated as an independent enterprise and as such is expected to be
financially self-sufficient and without subsidy from the City's General Fund or other funds. Rate revenue
must be sufficient to fully fund the direct and indirect operating, capital, debt service costs, and annual
depreciation of each utility.
36
2025-2026 Preliminary Budget Section II: Process/Policies
Budget
Compliance
A. General Management
1. Utility financial operations and capital spending plans will be prepared coincident
with the City's biennial budget. The utility capital spending plans will be prepared
consistent with the City's Comprehensive Plan and in consultation with City Council
and the City's Planning Commission.
2. The Finance Department will prepare a six-year financial forecast evaluating
the revenue requirements for each utility and determine the sufficiency of existing
rates to finance forecasted operating and capital costs. The evaluation will include
identifying any significant changes in services, customers, laws/regulations,
and/or consumer behavior(such as water usage)that may affect utility expenses
and revenues. Results of the six-year financial forecast will be reviewed with
the City Council coincident with the Council's review of the six-year General
Fund financial forecast.
3. Similar to the City's General Fund, one-time utility resources (such as grants
and fund balance)should not be used to finance on-going utility expenses.
4. Enterprise funds shall be budgeted on a flexible basis, which allows activities
to expand and contract in accordance with increased or decreased revenue
earning activity.
5. The City will promote a local improvement district program for certain street,
water, sewer, and storm drainage improvements. They will be funded with no
protest covenants obtained from property owners whenever possible.
6. Enterprise fund working capital in excess of that needed for operations may be
used for capital needs in order to conserve the debt capacity of those funds
for major facility expansions to meet future needs.
7. Depreciation shall be accounted for, and should be used, as a measure of
capital development needs in the utilities. As such, the first priority for the use of
such funds should be in maintaining existing services. Costs incurred because of
growth should be borne by new users, and extension of services to new users
should be on the basis of an investment decision by which the capital expenses
will be recouped through rate income from new users.
B. Utility Rate Management
1. The City should adjust utility and other enterprise fund rates in increments
adequate to offset inflation and to maintain adequate working capital balance
and equities. Modifications to the City's utility rates and/or rate structure will be
reviewed and approved by the City Council. Utility rates should be approved for a
rolling three-to-five-year period (for example, utility rates evaluated in 2025
should include recommended rates for the period 2026 through 2028). Approval
of utility rates sufficient to support forecasted utility expenses should occur prior
to, or concurrent with, approval of the utility budget.
2. Utility rates will be sufficient to fully fund the forecasted direct and indirect
operational costs and capital costs, including the cost of annual depreciation
and to meet utility debt service coverage requirements, if any.
3. Utility rates should be periodically evaluated on a cost-of-service basis to ensure
sufficiency and equity in the delivery of services to customer classes. Cost of
service evaluations should occur once every 4 to 6 years or when significant
changes in the mix or makeup of customers occur.
37
2025-2026 Preliminary Budget Section II: Process/Policies
Section 6. Debt Management Policies
Strategic use of short and long-term debt is an important element of the City's financial
toolbox as its use can leverage existing resources and support temporary/short-term cash
flow needs of the City and enable the accomplishment of large investments. However, as
debt service payments can obligate City resources over a long period time, its use and impact
on City cash flow, ratings by financial institutions, and compliance with statutory requirements
should be carefully considered.
Budget
Compliance
A. General Management
1. The City will not use short-term or long-term debt to support ongoing operations.
2. Prior to the decision to issue general obligation debt, which is an obligation against
the general taxing authority of the City, the feasibility of alternative methods of
financing using special assessments, fees/charges, and special revenue debt
should first be determined.
3. The City will work to maintain strong ratings on its debt including maintaining open
communications with bond rating agencies concerning its financial condition.
4. General Obligation (GO) Bond debt should be scheduled for repayment based
on the entire outstanding debt not just the individual issue; in a manner which
seeks to reduce fluctuation in the total tax rate.
5. The City will strive to improve its bond ratings by improving its financial stability.
6. The City shall employ competent financial advisors and bond attorneys for all large
bond issues.
B. Debt Capacity
1. Annual debt service should not exceed fifteen percent (15%)of operating revenues.
2. Total direct debt should not exceed two percent(2%) of the City's assessed value.
3. No more than sixty percent(60%) of the City's capital program should be debt
financed.
C. Short-Term Debt
1. Short-term debt is defined as a period of three years or less. The City shall use
short-term debt to meet temporary cash flow needs that are caused by a delay
in receipting of anticipated revenues or for issuing long-term debt.
2. Interfund loans may be issued to meet short-term cash flow needs. Interfund
loans will only be used when the recipient fund's revenue stream is anticipated
to be sufficient to repay the loan.
3. Interfund loans must be repaid within the period of one year or as stated in
the ordinance or resolution, and will bear interest based upon prevailing rates.
4. All interfund loans require Council approval in the form of an ordinance or resolution.
5. The City will not use short-term debt for current operations.
D. Long-Term Debt
1. Long-term debt is defined as exceeding three years. Long-term debt will only be
used when pay-as-you-go financing of capital projects is not feasible. Long-term
debt service payments will not exceed the expected life of a project. Long-term debt
will be used to finance City needs that can be capitalized and depreciated.
2. Long-term debt can be refunded if the net present value (NPV)of savings is at
least four percent(4%).
3. Self-supporting bonds (such as special assessment improvement districts) may
only be used to finance improvements associated with the subject improvement
districts.
38
2025-2026 Preliminary Budget Section II: Process/Policies
Budget
Compliance
E. Utility Revenue Debt Management
1. The City will strive to maintain a ratio of 50% debt/50% equity(cash), achieved by
debt-financing no more than 60% of each six-year utility capital facilities plan.
2. Gross utility rate revenue, net of operating expenses exclusive of depreciation, will
be sufficient to provide a minimum of 1.25 times debt service coverage of all
outstanding revenue bonds or the level of coverage called for in the revenue
bond covenants, whichever is greater.
3. Revenue bond debt service coverage requirements can be met on a combined
utility basis but will be conservatively tested on an individual utility basis. System
development revenue, which can be included as part of the coverage test, should
be excluded to further provide for conservative testing of coverage requirements.
4. In the event new revenue bonds are required to support the planned capital
investments of the utility, approval of rates sufficient to pay the debt service
including coverage requirements should occur prior to the issuance of such bonds.
Section 7. Equipment Replacement
The City's physical assets, such as vehicles and buildings, represent a significant investment of resources.
Timely maintenance and replacement of these assets at the end of their useful lives is necessary for
reliability and quality of public services and ensures public and employee safety.
A. General Management
1. The City will maintain a comprehensive inventory of its physical assets including
its useful life, original purchase date and cost, information on its general
condition, and the estimated value of replacement.
2. The City will maintain a replacement schedule by physical asset indicating the
replacement cost and its corresponding source of funding. The replacement
schedule will be reviewed annually and budgeted as part of the City's biennial
budgeting process.
3. The City will maintain its physical assets at a level adequate to protect
the City's capital investment and minimize future maintenance and replacement
costs and provide for the timely maintenance and orderly replacement of capital
and equipment from current revenues or equipment reserve funds where possible.
4. Equipment reserve funds will be maintained at levels sufficient to meet scheduled
equipment replacement and ensure public and employee safety and to prevent a
deterioration in City assets.
5. Accounting and tracking of City assets are codified under Administrative Code
Section 100-31.
Section 8. Cash / Investment Management
The City's Investment Policy is codified under Administrative Code#100-40. Consistent
with this policy, the Finance Director will annually submit the investment policy to the
City Council for review.
Section 9. Reserve Policies
Reserves and reserve management policies are an important and necessary part of any financial
management plan. The City is committed to the highest standards of financial management. These
standards should be rooted in predictability and stability. Reserves are established to maintain cash
flow fluctuations for operations that occur during the course of the year, to sustain the City during
economic downturns/recessions; to sustain City services in the event of unanticipated needs,
catastrophic events or natural disasters; and provide resources for large, unfunded General Fund
capital expenditures. The following policies provide definitions for the appropriate level of reserves and
how these resources should be replenished in the event they are used.
39
2025-2026 Preliminary Budget Section II: Process/Policies
Budget
Compliance
A. General Management
1. General government funds should maintain adequate fund balances or working
capital to meet unexpected contingencies.
2. The City will maintain a Cumulative Reserve Fund in an amount of at least
11% of General Government operating expenditures, up to a maximum of 36%.
These targets shall be allocated and prioritized as follows:
a. A 5-15% target for stabilization of General Fund operations during counter-
cyclical times and economic downturns and to maintain overall operational
funding when operating expenditures exceed operating revenues.
b. A 5-10%target to protect the City from unforeseen contingencies, catastrophic
events, and general liabilities.
c. A target of one year of general obligation debt service payments.
d. Any amounts transferred into the Cumulative Reserve Fund, in excess of the,
targets listed above, shall provide for general governmental capital programs
the early retirement of debt service. Accumulation of reserves can be made
from a wide variety of sources and can include one-time revenue distributions
and year-end surpluses.
3. Minimum fund operating reserve balances will be maintained as follows:
a. The General Fund shall maintain at least 8% of total budgeted operating
expenditures, with a target of 12%. Any amount in excess of 20% shall be
transferred to the Cumulative Reserve Fund and used in compliance with the
purposes of the Cumulative Reserve Fund.
b. Each utility fund should maintain adequate fund balances/working capital to
meet cash flow requirements and unexpected contingencies. The City shall
maintain minimum working capital balances in these funds for operations and
maintenance expenses (contributions to capital excluded). Therefore, each
enterprise fund should maintain an operating reserve of a minimum of 10%
and a target of 20%. Except for:
i. The Water utility fund, which requires a minimum of 20% and a target X
of 25% to ensure ongoing system integrity through reinvestment in the
system'.
ii. The King County Metro Sewer fund and the Solid waste fund, which
require a minimum of 8% and a target of 12%.
c. Internal Service Funds (IT, Facilities, and Equipment Rental and Replacement)
shall maintain an operating reserve requirement at a minimum of 8% of budgeted
expenditures and a target of 12% of budgeted expenditures.
d. Replacement reserves shall be established for vehicles, large equipment, and
technology infrastructure, should the need for these items continue beyond
the estimated initial useful life, regardless of whether the equipment is acquired
via lease, gift or purchase. Service charges paid by City departments to the
appropriate internal service funds should include an amount to provide for
replacements. Minimum reserves for these funds should be as follows:
i. Equipment Rental and Replacement:
An amount equal to 1.5 times the average annual capital outlay
ii. Innovation and Technology:
An amount equal to 1.5 times the average annual capital outlay
iii. Reserve balances of other funds shall be set during the budget process 0
in an amount consistent with the purpose and nature of the fund.
e. Evaluation of reserve levels will be made in conjunction with the City's budget.
1 The 2026 budget concludes with Water at 13.1%of annual operating expenditures,a planned spenddown of existing fund
balance to fund critical infrastructure projects.This balance is expected to recover in future years with the adoption of new rates
and exploration of bond funding.
40
2025-2026 Preliminary Budget Section II: Process/Policies
B. Summary of Reserve Policies
The following table summarizes reserve management policies by fund type:
Fund Balance /Working Capital
Reserve Management Policies
Reserve Requirement Budget
Fund Minimum Target 2025 2026
General Fund 8% 12% 30% 23%
Cumulative Reserve Fund 11% 31% 30% 28%
Enterprise Funds I
Reserve Requirement Preliminary Budget
Fund Minimum Target 2025 2026
Water Fund 20% 25% 20% 13%
Sewer Fund 10% 20% 162% 146%
Storm Drainage Fund 10% 20% 74% 62%
Sewer Metro Fund 8% 12% 20% 19%
Solid Waste Fund 8% 12% 7% 9%
Airport Fund 10% 20% 61% 39%
Cemetery Fund 10% 20% 54% 33%
Internal Service Funds I
Reserve Requirement Budget
Fund Minimum Target 2025 2026
Facilities Fund 8% 12% 9% 9%
Innovation&Technology Fund (Operations) 8% 12% 28% 31%
Innovation&Technology Fund (Replacement): $440K $440K $440K $440K
Equipment Rental & Replacement Fund (Operations 8% 12% 97% 139%
Equipment Rental & Replacement Fund (Replace) $2.9M $2.9M $2.9M $2.9M
Budget
Compliance
C. Use and Replenishment
1. Use of reserves to address cash flow needs and for which funds will be replenished
within one year can be authorized with Mayoral approval.
2. Use of reserves where replenishment exceeds one year will require review and
approval by the City Council. This review will include the need for using reserves,
the anticipated plan to replenish the reserve account, the anticipated rate and time
period over which the fund will be replenished, and the source of funds. Regular
reports to Council will be made as to the status of reserve replenishment.
3. The rate of replenishment will not exceed three years of use.
41
2025-2026 Preliminary Budget Section II: Process/Policies
Section 10. Lines of Authority
This section delineates the roles and responsibilities of the Council, the Mayor and the Departments in the
management of City resources.
Budget
Compliance
A. General Management
1. The City Council has the authority to execute legislative policies and approve the
City's budget at the fund level. The City Council has the authority to review the status
of the City's financial performance and amend the budget at the fund level.
2. The City Council has the authority to review the City's quarterly financial reports
and to provide policy guidance to the Mayor on issues.
3. The Mayor has the administrative authority to oversee development of the
biennial budget, to propose amendments to the City Council, to approve
operating and capital spending decisions within the parameters of the Council
approved budget, and to enter into contractual agreements to execute the intent
of the budget.
4. Each Department Director has the authority to expend City funds within their
approved budget authority and in accordance with direction and procedures
prescribed by the Mayor's Office and to recommend budget requests to the Mayor.
Auburn's Vision for the Future
Auburn's vision sets the overall direction for the City, and as such, focuses City goals on strategies
developed toward implementation of this vision. The 2025-2026 Biennial Budget allocates City resources
through the development of departmental objectives. The department objectives are designed to
implement the Citywide strategies which in turn work toward the Citywide goals.These goals are designed
to implement the Vision adopted by Council. The strategies coordinated by this budget are developed by
Council and administered by the Mayor.
In 2014, the City developed a vision for the Auburn of 2035. Discussions occurred in the community
through the Imagine Auburn visioning process and also among City Council members. Many themes and
messages surfaced about who we are and what we aspire to become. In the words of the City Council,
Auburn in 2035 will be a "premier community with vibrant opportunities." Participants of Imagine Auburn
added their ideas about what this meant to them. The vision that emerged — as modified by Council in
June 2018—is encapsulated in the following six value statements:
1. Safety: Building and maintaining an environment that promotes public safety and wellness.
2. Economy: Encouraging a diverse and thriving marketplace for consumers and businesses.
3. Environment: Stewarding our environment.
4. Character: Developing and preserving attractive and interesting places where people want to be.
5. Diversity: Celebrating our diverse cultures, heritage, and community.
6. Service: Providing transparent government service.
Identifying values establishes a basis for evaluating future City policies, regulations, actions, investments,
budget priorities, grant-seeking priorities, and other community decisions. In addition, the six values
underscore the entirety of the City's Comprehensive Plan and its implementation, which includes the
development of capital improvement,transportation, and parks, recreation, and open space plans, and the
implementation of regulations and standards. These values are the core of how we make choices.
The City's Comprehensive Plan, adopted in December 2015, includes a"core plan" describing each vision
in terms of what it will look like(in 2035), what it means, and how it will happen. More details are available
at: https://www.auburnwa.gov/CompPlan.
42
2025-2026 Preliminary Budget Section II: Process/Policies
In 2024, these value statements were distilled into four City priorities:
1. Community Safety: Residents, visitors and employees are entitled to a secure, healthy
environment.
2. Fiscal Sustainability: The City has a responsibility to ensure delivery of services long-term.
3. Community Wellness: Auburn residents are entitled to a secure, healthy and humane quality of
life with equitable access to the services, programs, activities and benefits offered by the City.
4. Infrastructure: The City will maintain a robust, sustainable and available infrastructure.
The following is a selection of departmental goals and accomplishments related to each of the City
priorities.
2023-2024 Citywide Goals and Accomplishments
and 2025-2026 Citywide Goals:
PRIORITY: COMMUNITY SAFETY
Residents,visitors and employees of Auburn are entitled to a secure and healthy environment.
2023-2024 Progress Towards Major Goals
Goals 2023-2024 Goals for 2025-2026
• Continue working in partnership • Creation of full time department to • Continue working in partnership
with our regional organizations to address homelessness in Auburn. with our regional organizations to
reduce homelessness in Auburn Hired three full time homeless reduce homelessness in Auburn
and participate in the regional response staff and merged and participate in the regional
solutions to significantly reduce department with Human Services solutions to significantly reduce
homelessness. for full scale local services homelessness.
• To help maintain a stable • APD created a recruiting team to • APD will continue to focus on
workforce, APD will focus on provide personal contact with innovative ways to address
innovative ways to address candidates as well as hiring an recruitment and retention of staff.
recruitment and retention of staff. outside marketing firm to create a
recruiting website and videos.
• Continue operating and potentially • Community Court is going well. • Continue working towards
expand the Auburn Community We are now accepting participants expansion of Community Court.
Court focusing on accountability. who are in custody. There have Work to find a space in the court
been discussions with all schedule to accommodate the
stakeholders about expanding community court expansion,while
Community Court to all day, rather balancing the other needs of
than just half. Many logistical criminal prosecution.
issues with the expansion have
been resolved, including
coordination for non-police
security, increase in participants
and more provider involvement.
43
2025-2026 Preliminary Budget Section II: Process/Policies
PRIORITY: COMMUNITY SAFETY (cont'd)
Residents,visitors and employees of Auburn are entitled to a secure and healthy environment.
2023-2024 Progress Towards Major Goals
Goals 2023-2024 Goals for 2025-2026
• Work with City stakeholders to • The municipal court study was • Continue providing public defense
complete a municipal court study. completed in 2023 by the National services and support for
Continue to partner with King Center for State Courts Court Community Court and community
County District Court on Consulting Services. Screened services work crew.
management of core court 764 people for public defense
contract and maintenance of services, and reported 402.25
Community Court. Continue community services work crew
providing public defense services. hours in 2023. In 2024, the HR
department has re-engaged a
Court Coordinator position to
support the relationship with King
County District Court, prosecution,
public defense, expansion of the
Community Court, and the transfer
of the community services work
crew oversight from M&O back to
HR.
• Develop and maintain emergency • Upgraded the 800mhz system to • Develop and maintain emergency
communication methods and the new PSERN system for the communication methods and
resources, including radio Annex building. Next step is to resources, including radio
equipment, incident-specific pre- update current base/control equipment, incident-specific pre-
scripted messages, and other stations at different City facilities. scripted messages, and other
communication methods as Continued to meet with AAECT communication methods as
identified and appropriate. throughout the year to train on identified and appropriate.
various emergency radio functions.
• Respond efficiently to • Parks has worked to clean up and • Respond efficiently to
maintenance requests/problems address deferred requests while maintenance requests/problems
via the City's SeeClickFix trying to respond within 48 hours via the City's SeeClickFix
Reporting system. to new requests. Reporting system.
•
44
2025-2026 Preliminary Budget Section II: Process/Policies
PRIORITY: FISCAL SUSTAINABILITY
The City has a responsibility to ensure delivery of services long-term.
2023-2024 Progress Towards Major Goals
Goals 2023-2024 Goals for 2025-2026
• Continue to manage the City's • Successfully negotiated the • Continue to manage the City's
compensation and benefits Teamsters 117 collective compensation and benefits
program,with focus on contract bargaining agreement through program,with focus on contract
negotiations and managing 2025.The City received the Well negotiations and managing
benefits costs,without sacrificing City Award in 2023 resulting in a benefits costs,without sacrificing
overall benefit package quality. 2% reduction in AWC benefit overall benefit package quality.
premiums and is on track to
receive it again in 2024.
• Finance, in coordination with IT • Currently saving all archival • Complete/finalize documentation
and the City Clerk,to continue to required documentation to of all current processes used in
find and implement electronic Laserfiche for all aspects of Financial Operations to prepare for
records management solutions for Financial Operations. up-coming migration to new ERP
Accounts Payable,Accounts software.
Receivable,and Payroll.
• Continue to work with economic • Economic Development • Develop a comprehensive
development partners (BIA, DAC, partnerships continue to benefit framework for promoting dynamic
GRC SBC, Chamber)to provide businesses in making connections partnerships between the city,
opportunities for education and and providing educational business community, educational
support of Auburn businesses. opportunities. In 2023 and 2024 institutions, and business
there were over a dozen classes associations.This framework will
offered to business owners. In outline strategies for collaboration,
2024 these class announcements communication channels,and
will be translated into multiple shared goals.
languages to hay a broader
outreach.
• Continue to find ways to reduce IT • Migrated hardware and software • Maintain current cloud services,
capital expenses by utilizing into cloud and rolled into streamline usage,and pursue
sustainable cloud services. operational and operational costs. other opportunities to utilize cloud
IT Capital costs/budget being services in an effort to reduce
reimagined in 2025 to better align capital expenditures.
with industry.
• Implement modernization of • Developed and deployed workflows • Continue to implement
budgeting processes and for process automation,data modernization of budgeting
analytical methodologies. extraction and analysis using processes and analytical
modern scripting languages and methodologies.
platform-independent tools.
• Partner with City partners and the • Ongoing discussions regarding • Assist the City to evaluate
Community for a Municipal Court going back to a Municipal Court. whether the judicial services to the
study to determine whether our City are most economically
court system is meeting provided by the current arrangment
community needs. with the King County District
Court, or through an altemate
agreement, and whether the
arrangement with the King County
District Court can be improved to
better meet the City's Community
Safety goal.
45
2025-2026 Preliminary Budget Section II: Process/Policies
PRIORITY: COMMUNITY WELLNESS
Auburn residents are entitled to a secure, healthy and humane quality of life.
2023-2024 Progress Towards Major Goals
Goals 2023-2024 Goals for 2025-2026
• Continue the expansion of the • Complete. Both organizations are • Advocate for affordable housing in
South King Housing and stood up,functioning and serving South King County through
Homelessness Partners (SKHHP) their mission for affordable housing legislation and investment.
and the South Sound Housing initiatives in South King and
Affordability Partners (SSHA3P). Pierce County.
• Work with other City departments • The City has begun discussions • Coordinate solid waste related
and possibly neighboring with neighboring jurisdictions to outreach campaigns with
jurisdictions to create an outreach determine what types of outreach neighboring jurisdictions to reach
campaign to reduce illegal campaigns we can collaborate on. more people.
dumping/litter.
• Continuing to provide outreach to • Increased the number of people • Implement Data-Driven Strategies:
people experiencing housed through the King County Leverage data from the King
homelessness in Auburn wherever Housing Management Information County Housing Management
they are located. System, expedited outreach to Information System and other
new encampments by adding an tools to identify trends, allocate
Housing people from the shelter to outreach worker, and ensured a resources more effectively, and
make space for people outside to seamless response to chemical track progress in real-time.
come inside, and providing access dependency treatment with the
to housing for people experiencing support of the temporary Peer
homelessness. Support Specialist.
• With new housing repair program • Completed 62 projects in 2023 • Modify housing repair model to
model, increase number of clients (consistent with 2022 despite support option to fund larger
served through the CDBG-funded rising costs). On track to valuation projects due to
program. potentially complete more projects increasing construction costs.
in 2024.
• Identify 2 park locations to • Parks has eliminated pesticide • 'Implement where feasible, an
institute a"pesticide free park"; use on turf areas within parks. Integrated Pest Management
and establish an Integrated Pest Horticulture team has been Program to support reduced
Management Program to support employing weed prevention paper pesticide use within parks.
the new"pesticide free parks." to control weeds in annual beds.
Overall pesticide use has been
decreased.
• Continue to work with community • Worked with various community • Partner with community groups to
partners on cultural programming partners and the Muckleshoot increase cultural opportunities
for arts and events. Tribe on cultural programs for arts through arts and events
and events.
•
46
2025-2026 Preliminary Budget Section II: Process/Policies
PRIORITY: INFRASTRUCTURE
The City will maintain a robust, sustainable and available infrastructure.
2023-2024 Progress Towards Major Goals
Goals 2023-2024 Goals for 2025-2026
• Increase accessibility and • Continued CDBG funded • Increase accessibility and
walkability of Auburn by pedestrian accessibility projects walkability of Auburn by
supporting ADA sidewalk such as 5th Street Sidewalk supporting ADA sidewalk
improvements with CDBG funds. Improvements project. improvements with CDBG funds.
• Plan and implement preservation • Incorporated 0.1% sales tax • Re-evaluate pavement condition of
projects using the funding revenues generated from the roadways and evaluate forecast
allocated by the City Council. Transportation Benefit District into conditions and projected funding
the Transportation Improvement needs. Identify potential funding
Program (TIP)and City budget. gap needs and propose potential
Designed and constructed several measures to address them.
street preservation projects. Continue to implement
preservation projects. Continue to
apply for, and secure grant
funding.
• Complete hydrogeologic • Coal Creek Springs Flow Meters • Continue investigation of Coal
assessment and investigation of project was initiated to measure Creek Springs in developing a plan
Coal Creek Springs and develop a flows coming from the 3 individual to utilize full water right. Data from
plan to utilize the full water right. collectors at the springs. the flow meters being installed at
Hydrogeologic assessment and Coal Creek Springs will be used in
investigation in progress. the investigation phase of the
hydrogeologic assessment.
• Continue to integrate more • Purchased an all electric Ford • Purchase electric street sweeper
Electric Vehicles into the Cities Lightning and obtained a grant and install additional charging
fleet, in conjunction with additional from Dept of Ecology for an infrastructure which is slated as
Electric Vehicle charging electric street sweeper. Worked part of the ER shop addition.
infrastructure. While also with local agencies on purchasing Begin using R99 renewable diesel
adopting Renewable fuels such as renewable diesel at a competitive fuel.
Renewable Diesel and Renewable price.
Unleaded.
• Increase footprint to free public • Wi-Fi added Access Auburn to • Ensure current free public Wi-Fi
Wi-Fi. spray park at Les Gove, multi- areas are operating well, and
purpose building, maintenance identify other areas around the city
shop at the golf course, Plaza where free public Wi-Fi could be
park, Postmark for the Arts expanded.
building.
• Airport infrastructure upgrades • Completed retrofit of existing open • Infrastructure upgrades include,
include, retrofitting existing open hangars and replaced hangar retrofitting existing open hangars,
hangars, increasing perimeter doors. The airport performs addressing aging infrastructure.
fence to improve security and pavement and facility maintenance Pavement maintenance continues
addressing aging infrastructure. annually to address aging to be a high priority.
Pavement maintenance continues infrastructure. Runway rehab
to be a high priority. project in 2024 significantly
upgraded the airport. The taxiway
lighting was replaced with LED's.
All exterior and interior hangar
lights were replaced with LED
fixtures.
47
2025-2026 Preliminary Budget Section II: Process/Policies
2025-2026 Budget Strategy
The 2025-2026 budget will be implemented by a series of objectives regarding development of resources
and their allocation to various competing demands.
1. Avoid the addition of permanent staff positions unless there is an offsetting revenue stream or
reduction in current expenditures to support the position, and review replacement staff for essential
need. Limit new programs until economic conditions or revenue streams capable of supporting them
are in place.
2. Conserve the fiscal capacity of the City to meet potential future needs.
3. Use fund balance or working capital to finance capital equipment that maintains or enhances
productivity.
4. Control discretionary expenditures.
5. Provide adequate training, and increasing technology and tools to enhance productivity.
6. Maintain a baseline of funding which continues to deliver high-quality municipal services with special
attention to continue support of growth management, maintain effective legal services, provide
continued public safety,support a diversity of recreational and cultural programs,and maintain existing
facilities.
7. Provide staff support and funding for street maintenance repairs and improvements to meet planning
requirements and benefit from available funding opportunities.
8. Enhance the capacity of the infrastructure where funding opportunities exist by giving priority to
providing necessary matching funds.
9. Continue operation of the City's enterprise functions on a business basis.
10. Explore all opportunities for economic development that will provide a return to the City of Auburn.
Use of Budget Tools
This budget uses a variety of tools to implement these objectives:
Financial Measures
The City of Auburn's budget places a high priority on maintaining the fiscal integrity of the City by managing
reserves to counterbalance economic cycles while responding to emerging needs. When new programs
are added, each is closely evaluated to ensure that it can be supported over the long run. Temporary
"growth period"revenues can also be used for capital needs of a non-continuing nature. Enhanced revenue
also can build reserves to provide counter-cyclical balance (e.g., a rainy-day fund). The main purpose of
such a reserve is to allow the City to respond to funding needs in an economic recession without having
to resort to new taxes. The City has established a Cumulative Reserve Fund both for building revenues
for major capital needs and to provide a counter-cyclical balance.
It is anticipated that the development of residential construction will continue at a slower pace due, in part,
to higher interest rates, inflation and supply chain issues. The need for services has been and will continue
to be substantial, particularly police services. Some of these services are required before revenue is
actually received from the developments. The challenge becomes to judiciously expand services at a rate
that provides reasonable coverage and protection to the public within the constraints of available revenue.
New long-term funding commitments need to be avoided as much as possible until new revenue capacity
develops. Consequently, the priority is on completing existing funding commitments and baseline needs,
while carefully expanding services and protecting reserves.
Baseline Budget
The baseline budget funds the City's ongoing operations. As such, it is an essential tool for implementing
goals and elements of strategy directed at continuing the existing array of services at a high-level of
effectiveness and efficiency. The budget strategy places a high priority on continuing to fund programs
that protect the City's ability to maintain and enhance quality of life and on programs that meet the
continuing public safety needs of our neighborhoods. These needs will be funded by the appropriate use
of the existing capacity of City programs.
48
2025-2026 Preliminary Budget Section II: Process/Policies
Capital Budget
The Capital Improvement Fund is used to accumulate funds to finance large projects that could not
otherwise be done in one year from General Fund revenues. Projects include major improvements,
acquisition of new municipal facilities, and downtown revitalization. The fund's expenditure budget is about
$8.2 million in 2025 and $13.3 million in 2026, leaving a projected ending fund balance in 2026 of $1.5
million for future projects identified in the Capital Facilities Plan. This biennial budget includes the creation
of a separate fund to house Real Estate Excise Tax (REET) revenues, which were previously received in
the Capital Improvement Fund. Moving forward, this will be received into the Real Estate Excise Tax Fund
and transferred to the Capital Improvement Fund on an as-needed basis. The expected ending balance of
the Real Estate Excise Tax Fund in 2026 is $5.7 million.
General Fund Priorities
City General Fund revenues are forecasted conservatively but realistically. Increases in salary and benefits
and in contractual services will be increased in accordance with union contracts. Revenue estimates are
conservative and based on the 2023 actual and 2024 estimated revenues received. Costs may need to be
reduced if revenue decreases from estimated amounts. The General Fund budget was developed under
the following policy priorities:
1. Avoid new programs until new revenue sources to support them are identified.
2. Protect the City's long-term fiscal integrity and Moody's bond rating.
3. Maintain productivity.
4. Enhance efficiency and effectiveness.
5. Ensure adequate and ongoing support for City programs and activities.
6. Provide training, adequate technology and tools to enhance productivity.
7. Fund priority planning needs to enhance or promote economic development within the City and enforce
code compliance.
8. Maintain programs directed at protecting the quality of life in the community and its neighborhoods.
9. Provide grant required matching funds.
10. Seek out additional sources of revenue for street improvement and construction.
11. Fund continuing public safety needs.
Many of these priorities are implemented in the development and review of the baseline budget proposals
of various departments.
Proprietary Fund Priorities
The budget priorities in the Proprietary Funds are a continuation of past budget priorities, which have
generally placed these funds on a sound, self-supporting basis.
1. Continue operation of the funds on a self-supporting basis.
2. Maintain the fiscal capacity of the utilities with appropriate measures.
3. Implement programs and rates to encourage resource conservation, particularly in water usage.
4. Maintain orderly development of capital facilities to meet needs.
5. Continue measures to enhance productivity and maintain new facilities as they come online.
6. Continue programs that encourage greater recycling of our waste materials.
7. Focus on capital projects that deal effectively with the City's growth.
Other Funds Budget Priorities
Fiduciary funds will be managed in a manner that continues to provide for their long-term obligations. The
Insurance Fund will provide for insurance independence if needed. Debt Service Funds will continue to
retire debt as appropriate.
49
CITY
JBUI-tN
WASHINGTON
2025-2026 Preliminary Budget Section III: Financial Plan
SECTION III: FINANCIAL PLAN
Introduction
The National Advisory Council on State and Local Budgeting (NACSLB) endorses the forecasting of
revenue and expenditures in their Recommended Budget Practices. This section of the budget
provides a combined view of both past and anticipated future revenue and expenditures for all funds.
A detailed revenue analysis is presented for each fund type. The plan focuses analysis on revenue
sources in order to inform users of this document on how the City funds services it provides to its
citizens. A table, graph and explanation of major changes are provided for the General Fund, Special
Revenue Funds, Capital Funds, Enterprise Funds, Internal Service Funds, Fiduciary Funds and the
Permanent Fund. This is followed by a six-year forecast of General Fund revenue and expenditures
along with a discussion of the factors that affect the forecast. Long term debt and debt capacity is
discussed as well as the General Fund fiscal capacity. This section ends with a discussion of fund
balance and working capital balances.
A budget is a plan that develops and allocates the City's financial resources to meet community
needs in both the present and the future. The development and allocation of these resources is
accomplished based on the foregoing policies, goals and objectives addressing the requirements
and needs of the City of Auburn. While the other sections of this document present the budget in
detail, this section provides an overview of the budget as a Financial Plan. As such, this section
focuses on City strategies to maintain its financial strength and the basis for the expectation for
future revenues.
An important part of a financial plan is the City's Capital Improvement Program. While the projects
affecting 2025-2026 are summarized under Section VII, Capital Budget in this document, the entire
Capital Facilities Plan (CFP) is outlined, in detail, in a separate document.
51
2025-2026 Preliminary Budget Section III: Financial Plan
Analysis of 2025-2026 Revenues by Source for All Funds
The graph below presents the total revenues that are anticipated to be available to support City
programs during 2025 and 2026. The table shows the revenue by source of funds from 2023-2026.
The revenues received by the City are derived from a diverse range of sources, and the types of
revenues received by each fund vary significantly.
.
2025-2026 Budgeted Revenues
$160 ■2025 Budget
$140 ■2026 Budget
$120
$100
N
c
$80
$60
$40
$20 — I
I
,■
fey 4, r? te'' `e5 a3 ‘c
�a Qei� et �, a� �c ce fie•
esC' o`c�e bQec iyo e a s
��e�a Vegas ;�ec7 eyac Car �5
I.� \c Loa ‹e
J
Total All Funds 2023 2024 2024 2025 2026
Revenues Actual Adj. Budget Estimate Budget Budget
Taxes $ 90,371,600 $ 79,731,165 $ 86,123,241 $ 86,546,870 $ 87,788,490
Licenses and Permits 2,850,318 2,568,898 2,838,749 2,949,600 3,011,300
Intergovernmental 10,203,797 37,812,168 36,758,253 12,424,171 8,676,112
Charges for Services 117,619,932 122,657,549 123,460,305 134,472,068 142,459,296
Fines and Penalties 2,739,619 1,196,819 3,085,309 2,689,506 4,986,797
Other Sources 9,891,856 5,118,302 6,191,656 1,380,000 1,380,000
Miscellaneous 20,977,402 20,255,728 26,052,242 19,409,780 23,755,585
Transfers In 15,199,292 68,817,169 65,962,583 13,701,965 8,881,373
Total Revenues&Other
Financing Sources 269,853,817 338,157,798 350,472,338 273,573,960 280,938,953
Beginning Fund Balance 196,132,359 233,007,213 233,025,073 159,056,171 141,526,173
TOTAL AVAILABLE RESOURCES $ 465,986,175 $ 571,165,011 $ 583,497,411 $ 432,630,131 $ 422,465,126
52
2025-2026 Preliminary Budget Section III: Financial Plan
Despite expectations for moderate revenue growth during the biennium, General Fund
expenditures are projected to continue to increase at a rate that outpaces revenue growth.
Tax Revenue
The second largest revenue source for the City is taxes. Sources of tax revenue include property
taxes, retail sales taxes, utility taxes, business and occupancy tax (effective in 2022), admissions
taxes and gambling taxes. Tax revenue constitutes 31.6% of total expected revenue in 2025 and
31.2% in 2026. Almost all tax revenues are received in the General Fund to support the ongoing
operations of the City. Property and sales and use taxes account for 59% of all tax revenues
collected by the City. In 2025, property and sales and use taxes make up $51.2 million of the
budgeted $78.5 and $51.6 million of the budgeted $79.5 million. However, these main revenue
sources are subject to constraints in which taxes are collected resulting in less than favorable
growth opportunities.
Furthermore, the City implemented a business and occupancy tax program which became effective
in 2022. With the first biennium of the B&O program complete, the estimated revenue for 2024 is
$9.9 million. During 2025-2026, the budgeted B&O revenue into the General Fund is $10.0 million
in 2025 and $10.1 million in 2026.
License and Permit Revenue
License and permit revenue is dependent on the economy as most of this revenue is comprised of
building, electrical and plumbing permits from new construction activity. The 2025-2026 budget
assumes slight increases in revenue compared to prior year totals. If the economy stalls and growth
does not occur as currently anticipated, this revenue source may need to be adjusted downward.
Intergovernmental Revenue
Intergovernmental revenue consists primarily of Federal, State and local grants and other
governmental contributions. Intergovernmental revenue constitutes 4.5% of revenue in 2025 and
3.1% in 2026. Revenues within this category are primarily used to fund General Fund operations,
as well as funding the construction of street projects and other capital projects, such as park
improvements within the Municipal Parks Construction Fund. The budgeted amount for the
Intergovernmental revenues in 2025 is $12.4 million and $8.7 million in 2026.
In July 2008, Washington State moved from a source-based sales tax to a destination-based sales
tax in order to join the national effort to standardize the way each state taxes goods. This effort, the
Streamlined Sales and Use Tax Agreement (SST), led the State to adopt a system of mitigation
payments designed to compensate jurisdictions within the State that would experience a net loss in
sales and use tax collections as a result of this change. The City of Auburn has received mitigation
payments of between $1.3 million and $2.0 million per year from 2009 through 2019, but this
payment expired in June 2020. While the City expected to receive $575,000 in 2024, the amount of
streamlined sales tax mitigation revenues reduces by nearly 20% annually as the program is
coming to a close. Beginning in 2018, the City receives Marketplace Fairness Act (MFA) tax
payments for internet and other remote sales, which the State intends will replace and eventually
exceed the streamlined sales tax mitigation payment amounts. The net effect of the loss of the
streamlined sales tax payments combined with the Marketplace Fairness Act monies results in a
net loss of General Fund revenue in the amount of approximately$0.7 million annually.
Charges for Services
The single largest source of revenue for the City is charges for services, which include user fees for
utility services, recreational, planning and building activities. This source represents 49.3% and
50.7% of total revenues in 2025 and 2026, respectively. Most of these charges are collected in the
enterprise funds for services provided as stand-alone business type activities. Service revenue also
includes charges to other funds by internal service funds such as the Innovation and Technology
Fund and the Facilities Fund to recoup the cost of services provided to other City departments.
53
2025-2026 Preliminary Budget Section III: Financial Plan
Fines and Penalties
This revenue source is projected to be relatively stable. It includes false alarm, traffic, photo
enforcement, and parking fines. During the 2023 year, the City implemented a new photo
enforcement program in the General Fund. The program is expected to generate $2.1 million of the
budgeted $2.3 million in 2025 and $4.4 million of the budgeted $5.0 million in 2026 of additional
revenue from 2023 totals within this revenue source.
Other Sources
This revenue source includes revenues from developers for capital system development in the
Water, Sewer, and Storm Utility Funds, insurance recoveries and revenue from the sale of capital
assets. Budgeted revenues in this revenue category totals $1.4 million in both 2025 and 2026. Of
this revenue, $1.3 million in both years is anticipated revenue from capital system development
charges.
Miscellaneous
Miscellaneous revenue includes interest revenue, rents and leases, special assessments,
contributions and donations, prior year cash adjustments, revenue from bond proceeds, Equipment
Rental internal service fund and Workers' Compensation internal service revenue. The Equipment
Rental Fund holds City vehicles as an asset and collects annual costs from departments in order to
provide for maintenance and replacement of these vehicles. Of the $19.4 million budgeted in 2025,
$7.2 million is revenue generated for the anticipated Facility Master Plan Phases 2, 3, and 4.
Transfers In
This revenue source represents transfers between funds, and includes payments to other funds for
debt service, capital construction projects and interfund loans. Transfers in 2025 are budgeted to be
$13.7 million, which includes $8.9 million in transfers to the General Transportation Fund for various
street projects, $1.6 million in transfers to the Debt Service funds for budgeted payments
throughout the year, $2.2 million in transfers for various capital projects in the Capital
Improvements, Local Revitalization and Municipal Park Construction Funds.
Transfers are budgeted at $8.9 million in 2026. This budget includes $5.3 million in transfers to the
General Transportation Fund for various projects, $1.3 million for debt service payments, $940,000
for projects in the Capital Improvements Fund and $480,000 to the Municipal Park Construction
Fund.
Further, there is a $736,000 budgeted transfer from the Cumulative Reserve Fund into the
Equipment Rental Fund in both 2025 and 2026 for purchases of additional police vehicles, which is
part of the Police patrol fleet expansion that was adopted in the 2023-2024 biennial budget.
54
2025-2026 Preliminary Budget Section III: Financial Plan
Analysis of 2025-2026 Budgeted Expenditures for All Funds
The following graph presents the 2025 and 2026 budgeted expenditures of the City by major
category.
2025-2026 Budgeted Expenditures
■2025 Budget
■2026 Budget
$120
o $100
3
$80
$60
$40
$20
I
$ ,■ •.•.
Salan es&Wages Benefits Supplies Services& Intergov Capital Outlay Debt Service Interfund
Charges Payments for
Services
♦ J
Total All Funds 2023 2024 2024 2025 2026
Expenditures Actual Adj. Budget Estimate Budget Budget
Salaries&Wages $ 51,110,179 $ 53,179,707 $ 53,781,921 $ 57,155,945 $ 59,728,619
Benefits 20,479,401 25,197,795 24,520,381 25,211,183 27,010,927
Supplies 5,059,319 5,329,280 5,318,050 5,932,732 5,995,816
Services&Charges 92,302,198 112,663,757 111,619,518 105,054,640 111,187,984
Intergov 16,541,252 64,570,303 59,935,056 13,701,965 8,881,373
Capital Outlay 18,950,949 139,675,184 140,217,294 43,336,313 35,692,017
Debt Service 6,374,465 7,536,415 6,086,720 9,634,144 9,363,544
Interfund Payments for Services 22,446,259 22,962,300 22,962,300 31,077,036 31,905,823
Designated Fund Balance 20,517,871 7,820,304 12,072,301 12,927,376 11,666,863
Undesignated Fund Balance 212,204,281 132,229,966 146,983,870 128,598,797 121,032,160
TOTAL FUNDS EXPENDITURES $ 465,986,175 $ 571,165,011 $ 583,497,411 $ 432,630,131 $ 422,465,126
Salaries and Benefits
Salaries and benefits are budgeted at approximately$82.4 million in 2025 and $86.7 million in 2026
and are in accordance with current Police labor agreements set to expire in 2024 and teamsters
expire in 2025. The 2025 budget includes an increase of 10 FTEs within the police department due
to city growth and current operational needs. There are no additions to the FTE count in 2026.
There are significant changes in medical benefits in 2025 and 2026 with increases of 15% in
medical and 5% for dental. Pension contribution rates for PERS Plan 2 and PERS Plan 3, which
are set by the State of Washington, will show a slight decrease from 2024 rates to 9.03% for both
2025 and 2026. This budget assumes no anticipated increase in vision costs, no increase in the
industrial insurance rates, and no pension rate increase for LEOFF2 plan members.
55
2025-2026 Preliminary Budget Section III: Financial Plan
Supplies
Citywide supplies are budgeted at $5.9 million in 2025 and $6.0 million in 2026 and accounts for
2.0% of the City's biennial budget. Supplies include fuel, small tools and equipment, office and
operating materials and inventory for resale. Examples of these expenditures include computers,
supplies for facility, street, pump station and vehicle and equipment repairs, agricultural supplies
used by the Parks, Arts and Recreation Department, and resale inventory sold at the Auburn Golf
Course and Mountain View Cemetery.
Services and Charges
The City contracts for professional services as needed. The services and charges are budgeted at
$106.3 million in 2025 and $112.4 million in 2026 and account for 36.4% and 38.6% of the citywide
biennial budget, respectively. Some examples of these costs include services provided by other
government entities, legal expenses, appraisals, surveys and consulting services. Other costs in
this category include communications, travel, advertising, rentals, insurance, repairs and
maintenance and utility charges. This category includes the budget for King County District Court
for municipal court and probation services, South Correctional Entity (SCORE) for jailing services,
Valley Communications for 911 communication services, the contractual costs for sewage
treatment to King County, the Waste Management contractual costs for hauling waste, among
others.
Capital Outlay
Capital projects budgeted in 2025 total $43.3 million, or 14.8% of the citywide budget and total
$35.7 million, or 12.3% of the citywide budget in 2026. Most of the capital expenditures are
budgeted in the enterprise funds, with the balance of capital expenditures primarily in the street
funds and the capital projects funds. These categories fluctuate from year to year and are
dependent on specific project needs as well as available funding from grants, loans, one-time
revenues, and service fees. Examples of capital projects scheduled in 2025 and 2026 include the
Facilities Master Plan Phases 2, 3, and 4, C Street SW Preservation, and Sanitary Sewer repair
and replacement projects.
Interfund Payments for Services
Interfund payments for services include payments to city funds for services rendered. The budget
for internal payments for services are budgeted at $13.7 million in 2025 and $8.9 million in 2026.
These are charges paid for equipment repair and replacement, fuel for equipment, as well as
software, hardware, technology, multimedia services, facilities services, and charges for General
Fund support departments. Internal services are provided by the City's Equipment Rental Fund, the
Innovation and Technology Fund, the Insurance Fund, the Workers' Compensation Fund and the
Facilities Fund to other City departments. In addition, this budget includes charges for
reimbursement to the General Fund for labor and benefit charges related to support personnel in
the Human Resources, Legal, and Finance departments.
56
2025-2026 Preliminary Budget Section III: Financial Plan
REVENUE ANALYSIS
GENERAL FUND
The City's General Fund receives a wide variety of revenue. This section of the budget discusses
the key factors that affect revenue for the next biennial budget.
2023 2024 2024 2025 2026
General Fund Revenue By Funding Source Actual Adj. Budget Estimate Budget Budget
Beginning Fund Balances:
Designated/Reserved $ 498,025 $ 54,325 $ 54,325 $ 593,625 $ 593,625
Undesignated 25,190,882 45,665,221 45,665,221 38,316,467 32,564,905
Total Fund Balances $ 25,688,907 $ 45,719,546 $ 45,719,546 $ 38,910,092 $ 33,158,530
Taxes:
Property Tax $ 24,202,184 $ 24,486,386 $ 24,481,405 $ 25,002,800 $ 25,115,300
Sales&Use Tax 26,708,818 23,585,287 26,438,406 26,239,930 26,505,200
Business&Utility Taxes 27,776,619 21,094,484 24,682,945 25,444,240 26,106,790
Other Taxes 1,915,890 1,795,508 1,723,100 1,765,200 1,808,800
Licenses&Permits 2,850,318 2,568,898 2,838,749 2,949,600 3,011,300
Intergovernmental 6,418,203 6,561,349 6,666,600 6,614,122 6,467,252
Charges for Services 10,221,562 11,010,142 9,795,580 10,601,032 10,844,488
Fines& Penalties 2,578,194 1,071,819 2,921,809 2,522,706 4,816,697
Transfers In 6,432,311 14,203,054 4,952,100 126,000 126,000
Other Sources 259,217 25,000 - 25,000 25,000
Miscellaneous 4,056,404 1,702,948 2,310,296 2,105,680 2,124,080
Total General Fund(incl BFB) $139,108,628 $153,824,421 $152,530,536 $142,306,402 $140,109,437
General Fund Tax Revenue
Current estimates indicate that the City will receive approximately $77.3 million in tax revenue
during 2024. Total revenues from taxes are anticipated to increase to an estimated $78.5 million in
2025 and $79.5 million in 2026. Voter-approved initiatives and State legislative budget cuts to local
tax distributions have had a significant financial impact on the General Fund. In addition, the
streamlined sales tax payments ending in 2026, resulting in a net loss of General Fund revenue in
the amount of approximately $0.7 million annually until the funds are depleted. To help offset the
reduced tax revenues, in 2021-2022 the City increased the tax rate charged in the General Fund for
City utilities from 7.0% to 10.0% (with the 1.0% benefitting the General Transportation Fund to
remain unchanged). This policy change is expected to increase budgeted General Fund utility tax
revenue by approximately $200,000 in 2025 and $217,000 in 2026. In addition, effective in 2022,
the City has implemented a business and occupation tax program where businesses are taxed
based on either the value of gross receipts or square footage of occupied warehousing space and
is subject to certain constraints. B&O taxes are anticipated to generate approximately $10.0 million
annually in 2025 and $10.1 million in 2026. Revenue budgeted for the biennium is based on the
assumption that the economy will continue to grow at a steady but moderate pace. If growth is
slower than anticipated, budgeted revenues may have to be adjusted downward.
57
2025-2026 Preliminary Budget Section III: Financial Plan
ti
General Fund Tax Revenue
$30
$25
$20
C
2 $15
$10
$5
n . a
5-
2023 Actual 2024 Adjusted 2024 Estimate 2025 Budget 2026 Budget
Budget
• Property Tax f Sales&Use Tax S Business&Utility Taxes t• Other Taxes
f
Property Taxes
Property taxes dropped to the second largest single source of General Fund revenue for the City,
constituting approximately 24.2% of total General Fund revenues budgeted in 2025 and 23.5% in
2026. In past years, voters of the State of Washington have changed the property tax levying
process through referenda and initiatives. Referendum 47, passed in 1997, changed the 106% limit
to the lesser of six percent or inflation. There was a provision; however, that — with a finding of
substantial need — a majority plus one vote of the City Council could raise revenue to the 106%
limit. In 2001, the citizens voted on and passed Initiative 747 (1-747), which limits the increase in
property taxes to the lesser of 1% or inflation (unless the jurisdiction has "banked capacity", which
provides that the levy limit is based on the highest amount that could have been levied since 1985-
1986). New construction, annexations and refund levies are additional. 1-747 was declared
unconstitutional by the King County Superior Court on June 13, 2006 and was overturned by a
State Supreme Court decision in November 2007.
Following this decision, the Washington State Legislature approved House Bill 2416 reinstating the
provisions of 1-747 retroactively to 2002, thereby restoring the one percent limit on property tax
increases (again, unless the jurisdiction has banked capacity). These legislative changes have
significantly impacted the City as labor contracts have historically increased at an average rate of
3% while the City's largest source of taxing authority that assists in the payment of those contracts
is essentially limited to 1%. From 2010 through 2013, the City experienced four consecutive years
of declining property valuation. However, in 2014 this trend reversed and the assessed valuation
(AV) of property values increased by an average of 9% per year from 2014 through 2024. 2025 and
2026 property tax revenue estimates are $25.0 million and $25.1 million respectfully.
58
2025-2026 Preliminary Budget Section III: Financial Plan
Sales and Use Taxes
Sales and Use taxes became the largest single source of General Fund revenues for the City. The
sales tax rate in the City of Auburn is 10.1% on all retail sales. Within this, the net City tax rate is
0.85% after accounting for the share received by counties and a State administrative fee'. Sales
tax receipts have fluctuated in Auburn as about one-third of the City's retail sales activity are
derived from new construction and auto sales, both of which are highly sensitive to economic
conditions. With current economic conditions and an anticipated mild recession, the 2024 Sales
and Use tax revenues are assumed to decrease by 1.0% from 2023 revenues. Sales and Use tax
revenues are estimated at $26.2 million in 2025 and $26.5 million in 2026.
Business and Occupation (B&O) Tax
The General Fund Six-Year Forecast also includes the citywide adoption of a B&O tax, as a tax on
gross business receipts with specific qualifications and thresholds, and a square footage fee for
certain businesses that would otherwise be exempt from the B&O tax. Revenues to the City from
these charges are estimated to be about $10.0 million in 2025 and $10.1 million in 2026. The
planned decrease in these revenues from 2023 totals of$12.0 million is due to reduced penalty and
interest B&O charges as businesses are found through discovery.
Utility Taxes
This category includes taxes applied to utilities providing services in the City, from both City-owned
and private utilities. Utility taxes, as a whole, have been very stable from year-to-year.
Interfund utility taxes are currently charged at 11.5% on the four major City utilities: Water, Sewer,
Storm Drainage, and Solid Waste, of which 1.0% is dedicated to fund general transportation. As
part of the financial plan (see General Fund Six-Year Forecast on page 75), the 2025-2026
Preliminary Budget assumes that interfund utility taxes will remain at the rates set in January 2023.
Other City utility taxes include a 6.0% tax assessed on telephone, cable utility, electric and natural
gas providers, of which 2.5% of this tax is also dedicated to fund general transportation.
Other Taxes
This category includes the criminal justice sales tax, gambling taxes and leasehold excise taxes.
Tax revenues in the other taxes category make up 1.7% of General Fund revenues in both 2025
and 2026. These revenues are budgeted at $1.8 million in 2025 and $1.8 million in 2026 and
compare to a forecast of $1.7 million in 2024. Gambling taxes include a 2.0% tax on amusement
games, 10.0% tax on punchboards and pull-tabs, and 4.0% on social card rooms.
1 The local City sales tax rate is 1.0%,of which 15% is distributed to counties and the State retains 1%for
administrative costs, resulting in a net rate of.84%.
59
2025-2026 Preliminary Budget Section III: Financial Plan
Other General Fund Revenue
r �
General Fund Revenue
$16
$14
$12
$10
o $8
Ar\ilimn"--"111... 1
$6 1 Y ,,
$4
$2
$-
2023 Actual 2024 Adjusted 2024 Estimate 2025 Budget 2026 Budget
Budget
Licenses&Permits Intergovernmental Charge s for Services fit—Transfers In
1
Intergovernmental
Various State-shared tax revenues, including streamlined sales tax (ending in 2026, decreasing
annually), motor vehicle sales tax, liquor excise tax and liquor profits, Muckleshoot compact
revenues and grant revenues dominate this category. This budgeted revenue in this category in
2025 totals $6.6 million, or 6.4% of the General Fund revenue, and the budgeted revenue in 2026
totals $6.5 million, or 6.0% of the General Fund revenue. The assumption for the next biennium is
that this revenue source will remain steady from prior years. The dominant revenue source in this
category during the next biennium budget cycle continues to be motor vehicle fuel tax revenues
which are assessed based upon gallons of fuel sold. The City anticipates receiving, on average,
$1.8 million annually from the Muckleshoot Indian Tribe for City services rendered, including police
calls for service, court services, and street maintenance. Payment from the Tribe is based upon
actual service delivery and is reconciled each year with Tribe management.
Charges for Services
This category consists of interfund revenues collected for support departments (effective in 2019),
user fees that are derived primarily from recreational fees paid by participants for programs
provided by the City's Parks, Arts and Recreation department, reimbursement for off duty law
enforcement services rendered, and plan check fees which are derived from the review of proposed
new construction and development activities. From 2018 to 2019, a change in policy where the City
changed the process for charging for services provided by General Fund support departments
(Human Resources, Legal, and Finance) to other funds. Prior to 2019, support department labor
costs (salaries and benefits)were directly charged to other funds. Effective in 2019, each employee
is fully budgeted in his/her home department and funds receiving support services are assessed an
interfund charge for those services, with offsetting revenues to the General Fund. The budgeted
charges for services for the three support departments are $5.0 million in 2025 and $5.2 million in
2026.
60
2025-2026 Preliminary Budget Section III: Financial Plan
The charges for services category also include revenues from recreational classes, league fees,
and revenues collected from the senior citizen programs offered. Recreational fees typically support
about 20% of the costs of the related services. Included in this category are revenues associated
with the Auburn Golf Course, which are budgeted at $1.9 million in 2025 and $2.0 million in 2026.
Overall, charges for services constitute approximately 10.3% of total General Fund revenue in 2025
and 10.1% of General Fund revenue in 2026.
Licenses and Permits
License and permit activities are user fees that are derived from various regulatory activities of the
City. Licenses and permits are projected to be approximately 2.9% of budgeted General Fund
revenues in 2025 and 2.8% 2026. The bulk of this revenue is derived from building permit activities.
Since this activity is dependent on new construction, it can fluctuate greatly depending on the
economy, interest rates and available land. It is projected that 2025 and 2026 building permit
revenues will regress back to the mean compared to revenues collected in the recent years prior to
COVID-19, as it is anticipated that there will be lagging impacts on the local economy that will be
felt during this biennial budget. Building permit revenues in 2025 and 2026 are budgeted at
$950,200 and $974,000 respectively.
Other revenues in this category include business licenses, pet licensing, and plumbing, street,
excavation and electrical permits. The City's business license fee is a flat$103.00 annually and
revenues are projected to be approximately$585,100 annually in 2025 and $588,000 in 2026.
Transfers In
Transfers in consist of transfers receipted into the General Fund in support of internal City
operations and one-time transfers for the funding of operations. Budgeted transfers into the
General Fund total $126,000 in both 2025 and 2026. Both years include a $52,000 transfer from
the Cumulative Reserve Fund for the patrol fleet expansion, which was adopted in the 2023-2024
biennium. Additionally, there is a $74,000 transfer from the Storm Fund for median maintenance.
.-
General Fund Revenue
t5.0
$4.0
'••••••07
O
$20 [ 1
2023 Actual 2024 Adjusted 2024 Estimate 2025 Budget 2026 Budget
Budget
Fines&Penalties -Other Sources -Miscellaneous
61
2025-2026 Preliminary Budget Section III: Financial Plan
Miscellaneous
Miscellaneous revenue consists primarily of facilities rentals, golf cart rental revenues, purchasing
card rebate revenues, investment income, and contributions and donations. These revenues are
budgeted to decline from 2023 actuals as the interest and investment revenues are expected to
decline during the 2025-2026 biennial budget cycle. This is due to a combination of factors
including the maturity of investment accounts, reduction in interest rates, and the reduced General
Fund balance. The majority of revenues in this category are derived from activities that involve
gatherings in confined areas - therefore due to ease of restrictions enacted on physical gathering
due to COVID-19, these revenues should continue to rise from pre-pandemic levels.
Fines and Penalties
Fines and penalties consist mainly of traffic fines, parking infractions, B&O penalties, and criminal
fines. In 2023, the City implemented a new photo enforcement program that generates a large
portion of additional revenue from prior budget cycles. Fines and penalty revenues are budgeted at
approximately$2.5 million in 2025 and $4.8 million in 2026.
Other Sources
Other sources within this fund include insurance recoveries and the sale of capital assets which are
unbudgeted.
62
2025-2026 Preliminary Budget Section III: Financial Plan
SPECIAL REVENUE FUNDS
The City has seven special revenue funds presented in this budget. These funds account for the
proceeds of specific revenue sources and are legally restricted to expenditures for specific
purposes.
Special Revenue Funds
Revenue By Funding Source
2023 2024 2024 2025 2026
Actual Adj. Budget Estimate Budget Budget
Beginning Fund Balances $ 57,367,136 $ 63,260,856 $ 63,260,855 $ 50,660,533 $ 44,730,900
Transfers In 1,404,508 10,560,685 9,901,099 8,921,065 5,310,373
Intergovernmental 1,742,600 17,387,496 17,528,588 4,266,189 1,518,100
Taxes 6,294,562 6,039,500 6,001,902 5,854,700 6,052,400
Charges for Services 2,083,649 2,030,057 1,914,595 1,295,800 1,247,300
Miscellaneous 3,253,696 6,391,300 7,849,498 228,100 239,300
Fines and Penalties 155,692 125,000 163,500 166,800 170,100
Other Sources - 3,000,000 3,000,000 - -
Total Revenue $ 72,301,843 $ 108,794,894 $ 109,620,037 $ 71,393,187 $ 59,268,473
� 1
Special Revenue Funds Revenue
S30
$25
$20
o $15
$10
$5
�+ w�
J-
2023 Actual 2024 Adjusted 2024 Estimate 2025 Budget 2026 Budget
Budget
(Transfers In Intergovernmental illiTaxes fCharge s for 5ervices
� J
Transfers In
This revenue source consists of transfers from funds to the Special Revenue Funds. Budgeted
transfers in 2025 and 2026 totals $9.0 million and $5.3 million respectively. These transfers are all
dedicated to the General Transportation Fund for various street improvement projects, including
$2.2 million in both 2025 and 2026 from the Transportation Benefit District Fund. Additional 2025
transfers in include $5.2 million from Mitigation fee revenues for multiple projects, $705,000 from
the General Fund, $650,000 of REET 2 revenues, and $150,000 from the utility funds for trench
mitigation. Transfers in 2026 also include $2.3 million of Mitigation fees, $705,000 from the General
Fund, and $150,000 from the utility funds.
63
2025-2026 Preliminary Budget Section III: Financial Plan
Intergovernmental
Intergovernmental revenues are grants, entitlements, State-shared revenues and payments
provided by one government to another. These include Federal, State and local grants and State
entitlements.
The majority of this funding is Federal grant monies for arterial street projects. Fluctuations from
year-to-year for this source of revenue can be directly related to project activity since the majority of
this revenue is received on a reimbursement basis. The reduced revenues reflected in the graphic
between 2024 and 2026 is primarily due to the anticipated reduction in grant revenues in the street
funds. A total of $4.3 million is budgeted for intergovernmental revenues in 2025, $3.6 million of
which is in Federal grant funding for the Auburn Way South improvement project ($1.5 million), the
R Street roundabout ($1.2 million), and the A Street SE preservation project ($905,000). Of the
$1.5 million of intergovernmental revenues budgeted in 2026, $865,000 is from indirect Federal
grants for the C Street SW preservation project.
Another revenue source in the intergovernmental category within the Special Revenue Funds is the
Motor Vehicle Fuel Tax (MVFT). The City receives approximately $1.7 million annually in MVFT
monies. Of this, $530,000 is deposited into the Arterial Street Fund and $7,000 into the Recreation
Trails Fund, with the remainder deposited into the General Fund. In 2015, the State Legislature
passed the 15-year transportation package which includes additional monies to cities to fund
transportation projects. The 2025-2026 budget projects $643,500 and $646,100, respectively in
revenues to the General Transportation Fund for the multimodal transportation revenues.
Taxes
Tax revenue in the Special Revenue Funds is derived primarily from utility taxes which are used to
support the City's transportation programs. Current City policy directs 2.5% of utility tax revenue to
the General Transportation Fund. This revenue is budgeted at $3.6 million in 2026 and $3.8 million
in 2026.
The Hotel/Motel excise tax is another source of revenue for this group of funds. Levied at 1.0% of
the charges for lodging at hotels, motels and campgrounds, these funds are used to offset the cost
of tourism promotion. Budgeted revenues for Hotel/Motel tax collections are $145,000 in 2025 and
$147,900 in 2026.
Charges for Services
Special Revenue Funds charges for services are derived mainly from the Mitigation Fee Fund.
This revenue consists of mitigation fees paid by developers. These revenues in 2025-2026 are
budgeted conservatively at $1.3 million annually in both 2025 and 2026. This revenue source
includes $950,000 budgeted in 2025 and 2026 for transportation impact fees budgeted.
64
2025-2026 Preliminary Budget Section III: Financial Plan
r �
Special Revenue Funds Revenue
$7.0
$6.0
$5.0
$4.0
C
o $3.0
$2.0
$1.0 —
$- ■ s I
2023Actual 2024Adjusted 2024Estimate 2025 Budget 2026 Budget
Budget
(Miscellaneous (Fines and Penalties Licenses and Permits Other Sources
J
Miscellaneous
Miscellaneous revenue consists primarily of investment income and developer contributions and is
budgeted at $228,100 in 2025 and $239,300 in 2026. The 2024 budget includes the anticipated
one-time settlement contribution of$6.1 million.
Fines and Penalties
Fines and penalties consist of confiscated property within the Drug Forfeiture Fund.
65
2025-2026 Preliminary Budget Section III: Financial Plan
CAPITAL PROJECT FUNDS
The City maintains four capital project funds: the Municipal Parks Construction Fund, the Capital
Improvement Fund, Local Revitalization and the Real Estate Excise Tax Fund. Major non-
proprietary capital acquisitions and construction are budgeted in these funds separately from
operations.
Capital Project Funds
Revenue By Funding Source
2023 2024 2024 2025 2026
Actual Adj. Budget Estimate Budget Budget
Beginning Fund Balances $ 17,776,922 $ 17,744,511 $ 17,744,511 $ 7,710,358 $ 7,468,058
Transfers In 1,044,398 10,133,198 17,522,260 2,250,000 1,420,000
Intergovernmental 852,457 4,840,697 4,840,697 1,280,000 420,000
Taxes 3,223,527 2,480,000 2,545,483 1,990,000 1,950,000
Charges for Services 28,078 209,500 209,500 54,500 54,500
Miscellaneous 1,022,727 4,151,850 4,773,890 7,338,300 11,978,300
Other Sources 248,154 46 - - -
Total Revenue $ 24,196,262 $ 39,559,802 $ 47,636,341 $ 20,623,158 $ 23,290,858
1
Capital Project Funds Revenue
t20
$15
C
$10
3
$5
2023 Actual 2024Adjusted Budget 2024 Estimate 2025 Budget 2026 Budget
Transfers In -Intergovernmental Taxes
1
Transfers In
Transfers in consist of interfund operating transfers from other funds. These operating transfers are
used to fund the capital projects approved by City Council. Budgeted transfers in 2025 and 2026
are $2.2 million and $1.4 million respectively. 2025 transfers into the Capital Improvement Fund
include $100,000 from the General Transportation Fund for the Safety, ADA& Repair Program and
$745,000 of REET 2 funds for various improvement projects. In 2026, the Capital Improvements
Fund is budgeted to receive $100,000 from the General Transportation Fund for the same Safety,
ADA& Repair Program, as well as $840,000 in REET 2 funds for other improvement projects.
The Municipal Parks Construction Fund is budgeted to receive $405,000 and $480,000 in transfers
in in 2025 and 2026, respectively. The fund will receive $30,000 of REET 2 funding for Fairway
Drainage Improvement in both 2025 and 2026. Additional transfers in of$375,000 and $450,000 in
66
2025-2026 Preliminary Budget Section III: Financial Plan
2025 and 2026, respectively, will be received from the Mitigation Fund for various park
improvement projects.
Taxes
In 2025, Real Estate Excise (REET) revenues will be received in the Real Estate Excise Tax Fund.
These were previously received in the Capital Improvements Fund. REET revenues are divided into
quarter percentages. Both the first and second t/4% may be used for streets, sidewalks, street
lighting systems, traffic signals, bridges, domestic water systems, and storm and sanitary sewer
systems. In addition, the first '/4% may be used to purchase park and recreational facilities, law
enforcement facilities, fire protection facilities, trails, libraries, and administrative and judicial
facilities. Revenues from this tax must be used for financing capital projects specified in the City's
Capital Facility Plan.
The tax revenue in the Capital Improvements Fund consist predominately of tax revenues from
King County to be used specifically for capital projects for park improvements. By State law, the
City is authorized to levy real estate excise tax up to 1/2% on all real property sales transactions
within the City. The City of Auburn levies the allowable amount.
Not shown on the graphic above, the capital project fund tax revenues decreased from $5.3 million
in 2022 to $3.2 million in 2023, $2.9 million of this being REET monies. Due to restructuring within
the Capital Funds, Real Estate Excise Tax (REET) monies are now housed in its own fund and will
transfer out the tax revenue received into the other Capital Funds as budgeted.
Intergovernmental
This revenue source is primarily State, Federal and interlocal grant revenues. In 2025, the Capital
Improvement Projects Fund anticipates the receipt $80,000 in indirect Federal grant funding for the
1st Street NE/NW & Division St Pedestrian Improvements project, while the Municipal Parks
Construction Fund is expected to receive $1.2 million in local grant funding for the Downtown Plaza
and Alleyway Improvements project. The Capital Improvements Fund is expected to receive an
additional $420,000 of indirect Federal grant funding for the 1st Street NE/NW & Division St
Pedestrian Improvements project in 2026.
Capital Project Funds Revenue
$14
$12
$10
o $8
$6
$4
$2
2023 Actual 2024 Adjusted Budget 2024 Estimate 2025 Budget 2026 Budget
Charges for Services Miscellaneous .111 Other Sources
� l
67
2025-2026 Preliminary Budget Section III: Financial Plan
Miscellaneous
Miscellaneous revenue includes bond proceeds interest earnings on fund resources, contributions
or donations from developers or other organizations for community projects, and revenues
generated from leases on cell towers. Most of the revenues budgeted in this category in 2025 and
2026 are related to the implementation of the Facility Master Plan in the Capital Improvements
Fund, which accounts for $7.2 million of anticipated bond revenue in 2025, and $11.8 million in
2026.
Charges for Services
Charges for services are budgeted at$54,500 in both 2025 and 2026. Both years include budget of
$50,000 in anticipated planning and developer fees relating to the citywide ADA & Sidewalk
Improvement projects. In addition, a portion of all adult outdoor team league fees are put into the
capital facility program in the Municipal Parks Construction Fund. These funds are then used to
construct park facilities to benefit the users of the parks and fields. Budgeted amounts for these
fees are $4,500 in both 2025 and 2026.
Other Sources
Other sources within the Capital Project Funds include insurance recoveries.
68
2025-2026 Preliminary Budget Section III: Financial Plan
ENTERPRISE FUNDS
The City maintains seven enterprise funds in the budget to separately account for the revenues
derived from services provided and the associated expenses. The City enterprise funds include the
following services: Water, Sanitary Sewer, Sewer Metro, Storm Drainage, Solid Waste, Airport, and
Cemetery. The following table and graph depict the amount of revenues received by major source.
Enterprise Funds
Revenue By Funding Source
2023 2024 2024 2025 2026
Actual Adj. Budget Estimate Budget Budget
Beg.Working Capital $ 75,137,325 $ 84,585,718 $ 84,585,718 $ 44,013,075 $ 36,365,622
Charges for Services 91,877,086 94,376,010 97,780,730 101,745,000 108,490,250
Transfers In 1,551,660 24,920,514 24,920,514 - -
Miscellaneous 5,291,661 1,578,200 3,795,113 1,566,960 1,591,000
Other Sources 8,352,413 2,078,256 3,176,656 1,325,000 1,325,000
Intergovernmental 1,076,303 8,120,946 6,852,132 70,000 70,000
Fines and Penalties 5,733 - - - -
Total Revenue $ 183,292,180 $ 215,659,644 $ 221,110,863 $ 148,720,035 $ 147,841,872
� 1
Enterprise Funds Revenue
S120
•
$100
$80
O
$60
$40
$20
2023 Actual 2024 Adjusted Budget 2024 Estimate 2025 Budget 2026 Budget
Charges for Services Transfers In SMiscellaneous
t
Charges for Services
This revenue source represents fees charged by the City's enterprise funds in return for public
services. Over 80% of the City's enterprise fund charges for service revenues are collected in the
Water, Sewer, Storm and Solid Waste utility funds; these are expected to total $99.7 million in 2025
and $105.6 million in 2026. Of those revenues, $23.1 million in 2025 and $24.5 million in 2026
represents pass-through charges in the Sewer Metro Fund to pay King County for the treatment
and disposal of the City of Auburn's sewage.
Utility revenues are directly affected by growth factors and rate increases. The City normally
reviews fees charged for utilities on an annual basis to ensure the fees charged cover the cost
associated with providing the services. Solid waste collection is contracted through WM, formerly
known as Waste Management. Garbage rates are structured in a way that encourages participation
in the recycling program. Charges for services at the Auburn Municipal Airport primarily related to
69
2025-2026 Preliminary Budget Section III: Financial Plan
fuel sales. Charges for services in the Cemetery Fund are primarily for lot sales and retail sales for
burial related products.
Transfers In
This revenue source represents transfers from other funds, usually to fund capital projects. In
previous years, there were also transfers in from the operating sub-funds into the capital sub-funds.
Beginning in 2025, the capital sub-funds have been combined with their associated operating
funds, resulting in a single fund per utility. As such, there are no budgeted transfers in from
operating sub-funds in 2025 or 2026. Further, no additional transfers in from other funds have been
budgeted in 2025 or 2026.
Miscellaneous
Miscellaneous revenue includes financing proceeds to fund capital projects within the Enterprise
Funds and interest earnings on fund resources. This category also includes airport property lease
revenue, tie down and hangar rental revenues at the airport and changes in restricted assets. The
budgeted amount for these funding sources are $1.6 million in both 2025 and 2026.
Enterprise Funds Revenue
$9
$S
$7
$6
0 55
3 $4
$3
$2
$1
S- t _
2023 Actual 2024 Adjusted Budget 2024 Estimate 2025 Budget 2026 Budget
Other Sources Intergovernmental Fines and Penalties
I
Other Sources
This revenue source represents resources available from system capital contributions from
developers, loan proceeds, the sale of capital assets, and insurance recoveries. Other contributions
include non-cash developer contributions as they build or improve system assets. System
developer contributions have been significant in the recent past and is budgeted at $1.3 million in
both 2025 and 2026.
Intergovernmental
This revenue primarily represents grant revenue. Intergovernmental revenues are budgeted at
$70,000 in both 2025 and 2026, for various state and county grants expected to be received in the
Solid Waste Fund for recycling and hazardous waste efforts. Grants are not budgeted until they are
awarded.
Fines and Penalties
This revenue represents penalties assessed in the Water Fund for lost or damaged hydrant carts,
which are used to access water from City fire hydrants.
70
2025-2026 Preliminary Budget Section III: Financial Plan
INTERNAL SERVICE FUNDS
The City's internal service funds are used to budget for the financing of goods and services
provided by one fund to other funds and General Fund departments on a cost reimbursement
basis. The City has five internal service funds: Insurance, Workers' Compensation, Facilities,
Equipment Rental and the Innovation and Technology Fund (which includes Multimedia).
Internal Service Funds
Revenue By Funding Source
2023 2024 2024 2025 2026
Actual Adj. Budget Estimate Budget Budget
Beg. Working Capital $ 15,610,068 $ 16,952,129 $ 16,969,990 $ 12,873,180 $ 14,863,970
Charges for Services 13,328,920 13,680,700 13,683,400 19,412,096 20,459,118
Transfers In 3,138,401 7,371,118 7,038,010 773,600 773,600
Miscellaneous 7,131,847 6,399,600 7,140,825 8,103,340 7,754,805
Other Sources 1,032,073 15,000 15,000 30,000 30,000
Intergovernmental - 750,720 750,720 - -
Total Revenue $ 40,241,309 $ 45,169,267 $ 45,597,945 $ 41,192,216 $ 43,881,493
Internal Service Funds Revenue
$25
$20 •
$15
O L
3 $10
• •
$5
•
2023 Actual 2024Adjusted Budget 2024 Estimate 2025 Budget 2026 Budget
- -Charges for Services --Transfers In Miscellaneous tOtherSources ♦Intergovernmental
Charges for Services
Charges for services are budgeted at $19.4 million in 2025 and $20.5 million in 2026.
Approximately 72% of the revenue source for charges for services come from the interfund charges
for services from the Insurance, Facilities, and Innovation and Technology (IT) Funds. Also includes
revenue generated in the IT Department for services rendered to the City of Pacific and Algona.
Each department is allocated a portion of the costs for IT and Multimedia services, Facilities, and
Equipment Rental for fuel costs, which are then paid into the associated internal service fund.
Miscellaneous
Miscellaneous revenues are budgeted at $8.1 million in 2025 and $7.8 million in 2026.
Approximately 84% of the revenue source in the miscellaneous revenue category is in the
Equipment Rental Fund, which charges departments for maintenance and replacement costs of
City vehicles and other equipment. This revenue source also includes the charges for Workers'
Compensation reimbursement, investment revenue, and property rental revenue within the
Facilities Fund.
71
2025-2026 Preliminary Budget Section III: Financial Plan
Transfers In
This revenue source is for transfers from other funds. Both the 2025 and 2026 budgets include
$773,600 in total transfers in. These transfers include $37,600 in transfers in from the Cumulative
Reserve into the Innovation and Technology Fund, and $736,000 from the Cumulative Reserve
Fund into the Equipment Rental Fund for the purchase of police vehicles as part of the patrol fleet
expansion program that was adopted as part of the 2023-2024 biennial budget.
Other Sources
Other sources within the Internal Service Funds include insurance recoveries and the sale of capital
assets.
72
2025-2026 Preliminary Budget Section III: Financial Plan
FIDUCIARY FUNDS
The City has three fiduciary type funds: the Fire Pension Fund, the South King Housing &
Homelessness Partners (SKHHP) Fund and an Agency Disbursement Fund. Both the SKHHP
Fund and the Agency Disbursement Fund are unbudgeted as they are both custodial funds used
for the collection and disbursement of non-City funds.
Fiduciary Funds
By Funding Source
2023 2024 2024 2025 2026
Actual Adj. Budget Estimate Budget Budget
Beginning Fund Balance $ 1,890,532 $ 1,870,328 $ 1,870,328 $ 1,837,188 $ 1,797,248
Miscellaneous 89,097 15,200 81,600 37,400 38,100
Intergovernmental 114,235 88,400 119,516 130,500 138,400
Total Revenue $ 2,093,863 $ 1,973,928 $ 2,071,444 $ 2,005,088 $ 1,973,748
f ti
Fiduciary Funds
$160
$140
$120
Ln
a
m $100
N
TE $80
$60
$40
$20
$-
2023 Actual 2024Adjusted Budget 2024 Estimate 2025 Budget 2026 Budget
♦Miscellaneous -Intergovernmental
Miscellaneous
Miscellaneous revenue primarily consists of contributions and donations and investment income on
idle cash. As true with the other funds that were mentioned previously, the assumption is that
investment income will decline from 2023-2024 totals. Total budgeted miscellaneous revenues are
$37,400 in 2025 and $38,100 in 2026.
Intergovernmental
This revenue consists of revenue from fire insurance premium tax. The City receives the fire
insurance premium tax revenue from the State in an allocation based on the number of retired
firefighters who served the City. The City is anticipating annual fire insurance tax revenues of
$130,500 for the 2025 budget year and $138,400 in 2026.
73
2025-2026 Preliminary Budget Section III: Financial Plan
PERMANENT FUND
The City has one permanent fund, the Cemetery Endowment Care Fund. City policy provides that a
percentage of the base, pre-tax sales price of each grave, niche or crypt is to be deposited into the
Cemetery Endowment Care Fund for the future maintenance of the Auburn Mountain View
Cemetery once it is full. Resources in this fund are legally restricted to the extent that only earnings,
not principal, may be used to support cemetery capital improvements.
Permanent Fund
By Funding Source
2023 2024 2024 2025 2026
Actual Adj. Budget Estimate Budget Budget
Beginning Fund Balance $ 2,201,305 $ 2,390,209 $ 2,390,209 $ 2,542,809 $ 2,632,809
Charges for Services 80,637 47,500 76,500 60,000 60,000
Miscellaneous 108,267 16,630 76,100 30,000 30,000
Total Revenue $ 2,390,209 $ 2,454,339 $ 2,542,809 $ 2,632,809 $ 2,722,809
i
Permanent Fund Revenue
$120
$100
w $80
co
;" $60 t
$40
111
$20 -
$-
2023 Actual 2024 Adjusted 2024 Estimate 2025 Budget 2026 Budget
Budget
Charge s for Services Miscellaneous
Charges for Services
As provided by City ordinance, 10% of the sale of each grave, niche or crypt is collected for the
future maintenance of the Cemetery.
Miscellaneous
Interest revenue is collected on cash held in this fund. This revenue may be transferred out to the
Cemetery Fund to be used for capital projects.
74
2025-2026 Preliminary Budget Section III: Financial Plan
General Fund Six-Year Forecast
The following table, graphic, and discussion presents the City's six-year forecast of General Fund
revenues and expenditures. The purpose of the forecast is to highlight issues associated with
financial policies and budgetary decisions. It is not intended to be a multi-year budget.
General Fund Six Year Revenue and 2024 2025 2026 2027 2028 2029 2030
Expenditure Forecast 2024-2030 Estimated Forecast Forecast Forecast Forecast Forecast Forecast
Taxes
Property(1) $ 24,481,405 25,002,800 25,115,300 $ 26,016,615 $ 26,425,867 $ 26,838,605 $ 27,254,848
Sales(2) 26,438,406 26,239,930 26,505,200 26,517,544 26,831,182 27,150,228 27,474,759
Business&Utility(3) 24,682,945 25,444,240 26,106,790 26,669,689 27,269,559 27,893,821 28,542,415
Other 1,723,100 1,765,200 1,808,800 1,957,585 1,991,100 2,025,243 2,060,030
Licenses&Permits 2,838,749 2,949,600 3,011,300 2,924,736 2,974,741 3,026,493 3,080,082
Intergovernmental(4) 6,666,600 6,614,122 6,467,252 5,832,394 5,918,681 6,010,670 6,108,551
Fees&Charges(5) 9,795,580 10,601,032 10,844,488 11,475,767 12,516,441 13,685,669 15,001,184
Fines&Penalties 2,921,809 2,522,706 4,816,697 1,482,000 1,482,000 1,482,000 1,482,000
Other Sources(6) 4,952,100 126,000 126,000 - - - -
Miscellaneous 2,310,296 2,130,680 2,149,080 2,316,186 2,066,186 2,066,186 2,066,186
Total Revenues $106,810,990 $ 103,396,310 $ 106,950,907 $ 105,192,517 $ 107,475,757 $ 110,178,915 $ 113,070,055
Salaries and Benefits(7) $ 56,817,793 $ 60,249,148 $ 63,338,602 $ 64,973,388 $ 67,769,880 $ 70,688,108 $ 73,733,438
Internal Service Charges(8) 13,403,400 15,103,200 15,103,630 15,852,293 17,076,673 18,395,620 19,816,438
Capital and Debt Service 90,900 1,312,500 1,310,000 1,210,000 1,210,000 1,210,000 1,210,000
Transfers Out-Cumulative Reserve - - - - - - -
TransfersOut-Other 7,235,160 1,077,400 705,000 375,000 375,000 375,000 375,000
Supplies 1,861,110 1,994,502 1,939,986 1,763,486 1,851,660 1,944,243 2,041,455
Professional Services 34,212,081 29,411,122 31,626,267 27,329,747 30,157,907 31,694,775 33,309,960
Total Expenditures $113,620,444 $ 109,147,872 $ 114,023,485 $ 111,503,914 $ 118,441,120 $ 124,307,746 $ 130,486,291
Ending Fund Balance $ 38,910,092 $ 33,158,530 $ 26,085,952 $ 19,774,555 $ 8,809,191 $ (5,319,639) $ (22,735,875)
Key 2025-2030 Assumptions:
1) Property Tax increase: 2024-2030 includes a 1.0%statutory increase plus new construction.
2) Retail Sales Tax: 2025 is expected to decline by approximately $200,000 due to a projected mild
recession. The 2025 budget assumes growth of approximately 1.0% with revenues increasing 1.2%
annually thereafter.
3) Business & Occupancy Tax: This tax became effective in 2022, with expected collections of $10.0
million in 2024. It is anticipated that, with the continued maturity of the program, revenue derived from this
tax will increase in the 2025-2026 biennium. Estimated impact: $500,000 annually.
4) Grants: Several grant awards were received in 2024; these awards will not generally be budgeted in the
2025-2026 biennium until the corresponding grants are awarded. Estimated impact: a reduction of$113K
in 2025 and 2026 annually.
5) Administrative Support Charges: During the 2023-2024 biennium, the City reevaluated its methodology
for allocating citywide support charges, with the General Fund recovering a portion of the expenses
incurred by the Human Resources, Finance and Legal departments as revenue to the extent those
activities support the entire City. Estimated impact: $300K annually for the 2025-2026 budget cycle.
6) Federal Funding: 2024 includes the transfers-in of Coronavirus State and Local Fiscal Recovery Funds
awarded by the Department of the Treasury in 2021,which must be obligated by the end of 2024.
Cumulative Reserve Transfer: 2024 includes a $9.3 million transfer in from the Cumulative Reserve
Fund to the General Fund for cash flow purposes. Current projections indicate that this transfer may not
be necessary. Whereas the 2025-2026 budget cycle does not include any transfers between the General
and Cumulative Reserve Fund.
7) Salary and Benefit Inflation: Police labor agreements expire in 2024, and teamsters expire in 2025.
Budget is based on estimates; 2027-2030 includes a 4.0%annual
increase.
8) Internal Service Charges: Due to a change in the allocation methodology of internal service charges, as
well as general cost increases including fuel, vehicles, software licensing and other services, the General
Fund has experienced a significant cost increase. Estimated impact: $1.7 million in 2025 and remains
fixed in 2026.
75
2025-2026 Preliminary Budget Section III: Financial Plan
General Fund Forecast 2024-2030
t �
$140
$120
$100 111ftlri
$80
2 $60
a_
N $40
$20
$0
-$20
-$40
2024 2025 2026 2027 2028 2029 2030
Estimate Forecast Forecast Forecast Forecast Forecast Forecast
■Total Revenues ■Total Expenditures ❑Revised Ending Balance
♦ i
Revenues are forecasted on the basis of future economic, demographic, and policy assumptions
with little dependence on past trends. Expenditures are forecasted based on past trends modified
by present and expected future conditions. Key assumptions and conclusions from this forecast are
included below.
As discussed in Section 1, the General Fund is the City's largest fund and is used to account for the
majority of general City resources and services. Approximately 75% of General Fund revenues are
derived from taxes including property taxes, sales taxes, utility taxes, and other taxes such as the
annexation sales tax credit and gaming and admissions taxes. These taxes are sensitive to
changes in general economic conditions as well as legislative changes that dictate how these
revenues are determined and collected. This sensitivity is important because—should growth occur
slower than anticipated—the adverse effect on fund balance may be greater than predicted.
Forecasted revenues assume property tax assessed valuations will increase by 6.0% from $17.5
billion in 2024 to $18.9 billion in 2025 and by 5.8% to $20.1 billion in 2026. The City expects to
increase the property tax levy in each year by the maximum allowable factor of 1% plus new
construction.
Baseline sales tax revenues are forecasted to decrease by 1.0% in early 2025 due to a mild
recession triggered by inflation and geopolitical events. This is expected to begin a slight recovery
of 1.0% in 2026. This includes the revenues anticipated from the passage of EHB 2163 (commonly
referred to as the Marketplace Fairness Act), which will continue to be supplemented by
streamlined sales tax mitigation payments until 2026. This forecast also includes the change in
funding effective in 2019, where sales tax revenue on construction will stay in the General Fund;
this is estimated to be $2.0 million annually. The 2027-2030 forecast assumes a continued
strengthening in the local economy, which is anticipated to increase the pace of annual sales tax
growth of approximately 1.5% per year over the remainder of the forecast period.
While moderate revenue growth is expected, expenditures involving public safety and public
services are expected to increase at a rate that outpaces revenue growth. Forecasted pressures on
the cost of public service that are outside of the City's control include increased healthcare costs,
76
2025-2026 Preliminary Budget Section III: Financial Plan
which are expected to increase by 15.0% annually in 2025 and 2026; dental costs are expected to
increase by 5.0% annually over the same period.
The rate of additional budget capacity will likely be restrained going forward due to the cumulative
effects of revenue limitations from legislative and voter approved mandates. The forecast assumes
that any reductions in the level of under-expenditures will be offset by efficiencies gained through
process improvements. However, the City's ability to realize budgetary savings in the future may be
diminished as a result of these factors.
Based on these trends, the forecast shows the balance in the General Fund decreasing over the
next several years and going negative in 2030 as the pace of revenue growth — in this forecast —
fails to keep pace with the growth in expenditures. In reality, this will not occur: the Finance
Department will continue to study revenue options and enhancements and other options to offset
the increase in future expenditures and revenue losses. Again, this is a conservative projection
under a discrete set of assumptions, providing insight into the future possibilities so the City may
prepare solutions to address the structural deficit prior to it actually occurring. The City goes to
great lengths to ensure there are sufficient reserves to deploy in the event of an economic
downturn and to provide time to restructure the budget with as little disruption as possible to the
services provided.
Long-Term Debt Obligations and Debt Capacity
Like private citizens, municipalities must sometimes borrow funds to pay for large purchases like
capital equipment and capital projects. As in the private world, the ability to borrow depends upon
the borrower's ability to pay these loans back, as indicated by credit rating, potential future
earnings, etc. Unlike private citizens and companies, public entities have the additional parameters
of statutory limits on borrowing, as measured by set percentages of assessed value and ratios of
revenue to operating expenses. Debt incurred by the City is generally issued in the form of bonds,
similar to promissory notes, which investors buy from the City with the idea that the City will buy the
bonds back at some future date, paying more money than the investor paid for them.
Existing debt levels and the issuance of new debt can also impact the City's operations. Issuing
debt allows the City to proceed with large, much-needed capital projects that could not otherwise
be funded by current revenues. Debt repayment spreads the cost of these large projects out over
many years, which better reflects the length of time that the system will benefit from these assets
and results in greater equity amongst system users. At the same time, funding from taxes and other
revenue sources is limited. Therefore, issuing debt — with the associated cost of repayment with
interest — reduces the amount of revenues available for operations. Debt service coverage
requirements further constrain funds available for operations unless new or increased revenues are
secured for this purpose.
There are three types of bonds issued by the City of Auburn, differentiated by the basis of the
guarantee of payoff to the investor. General Obligation or"GO" Bonds are based on the tax base
or the assessed value of the municipality. When issuing a GO Bond, the City is pledging its future
taxing powers to pay off the debt. GO Bonds can also be issued as a voted "levy" when citizens are
willing to pay extra taxes to pay for a particular project. Another less common type of GO Bond is
one that is secured by the City's tax base but is actually retired from utility revenues. Revenue
Bonds are both guaranteed by and retired from specific future revenues (usually fees for a
particular service). These are generally issued for utility capital projects and guaranteed and retired
by utility rate revenues. There is no general tax liability for these obligations. Local Improvement
District or "LID" Bonds are issued through the formation of local improvement districts to provide
specific capital improvements.
77
2025-2026 Preliminary Budget Section III: Financial Plan
General Obligation Bonds
A general obligation bond comes in two forms: voted and non-voted. The total indebtedness for
general purposes with or without a vote of the people cannot exceed 2.5% of the value of taxable
property. Up to 1.5% may be authorized by City Council without a vote and are referred to as
Councilmanic Bonds; however, any debt capacity available without a vote is reduced by any
indebtedness with a vote in excess of 1%. The City may also levy, with a vote of the people, up to
2.5% of taxable property value for utility or open space and park facilities purposes. Any excess will
proportionately reduce the margin available for general purposes. Total general obligation debt
cannot exceed 7.5% of the value of property.
The City debt obligations are well within the statutory limits for debt capacity. The following table
summarizes the City's current debt obligations as compared with its legal debt limits as of
December 31, 2023:
With A Vote
For Parks or
Without General For Open Space
A Vote Purposes Utilities Development Total Capacity
1.50% 1.00% 2 50% 2.50%
Statutory Limit $ 268,047,607 $ 178,698,405 $ 446,746,012 $ 446,746,012 $ 1,340,238,036
Outstanding Indebtedness5 (34,509,925) - - - (34,509,925)
Margin Available $ 233,537,682 $ 178,698,405 $ 446,746,012 $ 446,746,012 $ 1,305,728,111
Source:City of Auburn 2023 ACFR
In 2010, the City issued $31,990,000 of general obligation bonds2. The bonds were used for the
following purposes: 1) refunding the remaining portion of the City's outstanding 1998 Library bonds;
2) to pay for downtown infrastructure improvements, which included utility relocation and upsizing,
a promenade with open plazas, and a new street surface; and 3) to pay for a portion of the cost of
acquiring certain condominium units to provide city office space near City Hall (in the City Hall
Annex building). On October 22, 2020, the City refunded two bonds: The 2010 B LTGO and the
2010 D LTGO. The 2020 A LTGO Refunding Bond was the replacement for the 2010 B LTGO
Bond. In addition, the 2020 B LTGO Refunding Bond was the replacement for the 2010 D LTGO
Bond. The City recognized nearly $4,290,000 in net present value savings with the refunding. The
scheduled balance of these bonds as of the end of 2023 is $16,080,000.
In 2016, the City issued $3,867,214 of general obligation bonds to perform an advance refunding of
the remaining balance of two previous general obligation debt issues: $3,270,000 of general
obligation debt issued in 2006 for the design and construction of a new Golf Course clubhouse and
improvements to the Cemetery3, and $1,375,000 of general obligation debt issued in 2005 to pay
for the construction cost of hangars at the Auburn Municipal Airport4. The scheduled balance of
these bonds as of the end of 2023 is $728,476.
The South Correctional Entity (SCORE) was created under an Interlocal Agreement between the
cities of Auburn, Burien, Federal Way, Renton, SeaTac, and Tukwila, and provides for correctional
services for the detaining of arrestees and sentenced offenders. The initial debt issued in 2009 to
fund this facility was refunded in 2019; Under this agreement, the City is contracted to pay 34.94%
2 General Obligation Bonds-2020A Refunding 2010B&2020B Refunding 2010D
3 2006 non-taxable and taxable General Obligation Bonds
4 2005 refunding General Obligation Bonds
5 This amount includes the balance as of 12/31/2023 for General Obligation Bonds($16,808,476),SCORE debt service
($15,193,659)and Street-related Public Works Trust Fund Loans($2,507,791),adjusted for rounding.
78
2025-2026 Preliminary Budget Section III: Financial Plan
of the debt service over a 20-year period, ending in 2038. The City of Auburn's scheduled balance
as of the end of 2023 is $15,193,659.
The City currently maintains a rating of AA+ with Standard & Poor's for its general obligation debt.
Revenue Bonds
As of the end of 2023, the City has approximately $25,540,000 of principal outstanding in utility
revenue bonds that were issued in 2013 and 2020. The City is required to maintain a coverage ratio
of 1.25 for the utility revenue bonds, whereby the net utility operating revenues will exceed 1.25
times the maximum annual utility revenue bond debt service cost. Actual debt service coverage
through 2023 was 4.65 times the maximum. The annual debt service payment is paid from the
utility user charges and system development fees.
In 2013, the City issued $11,415,000 in revenue bonds for the Water and Storm utilities. In the
Water utility, bond proceeds were used to improve a reservoir and two well sites, replace aged
water mains, replace water mains crossing under the Burlington Northern & Santa Fe (BNSF)
Railway's proposed third rail line, and to implement improvements to the utility billing system. In the
Storm utility, proceeds were used to improve the storm drainage system to address potential
flooding issues, and to encase or replace storm pipes crossing under BNSF's proposed third rail
line. The scheduled balance of these bonds as of the end of 2023 is $6,080,000.
In 2020, the City issued $23,865,000 of utility revenue bonds in order to support capital repair and
replacement projects, and to refund utility revenue bonds issued in 20105 to construct or replace
capital infrastructure in the Water, Sewer, and Storm Drainage utilities. The scheduled balance of
these bonds as of the end of 2023 is $19,460,000.
The City currently maintains a rating of AA with Standard & Poor's for its revenue bond debt.
Public Works Trust Fund and Drinking Water Loans
The City has three Utility Public Works Trust Fund Loans that have been used to fund the Auburn
Way South Sanitary Sewer Replacement, and Well 1 improvements projects. The scheduled
balance of these three loans as of the end of 2023 is $2,345,940.
In 2016, the City was awarded a Drinking Water State Revolving Fund Loan to fund the Coal Creek
Springs Transmission Main Replacement Project. This loan is drawn as expenses are incurred. The
scheduled balance of this loan as of the end of 2023 is $137,538.
In 2020, the City was awarded a Drinking Water Loan to fund Lead Service Line Replacement. This
loan is also drawn as expenses are incurred, with the original awarded amount of$3,030,000. The
scheduled balance of this loan as of the end of 2023 is $2,313,270.
In addition, the City has two Street-related Public Works Trust Fund Loans that funded the M Street
SE Underpass project and the Harvey Road NE & 8th Street NE Intersection Improvement project.
The scheduled balance of these two loans as of the end of 2023 is $2,507,791.
Local Improvement District (LID) Bonds
The City's remaining Local Improvement District, LID #350, was retired in 2019.
52010 CIP Revenue Bonds
79
2025-2026 Preliminary Budget Section III: Financial Plan
The following debt payment schedule is for all outstanding debt as of December 31, 2023:
General Loans
Obligation Bonds(1) Revenue Bonds (PNTF&DWSRF) Total
Year Principal Interest Principal Interest Principal Interest Principal Interest
2024 1,890,575 1,353,809 2,125,000 1,160,400 864,601 57,307 4,880,176 2,571,516
2025 1,969,116 1,278,685 2,225,000 1,059,900 756,757 51,482 4,950,873 2,390,067
2026 1,674,644 1,192,532 2,325,000 954,650 756,757 46,186 4,756,401 2,193,368
2027 1,754,825 1,108,800 2,435,000 844,600 530,494 40,911 4,720,319 1,994,311
2028 1,850,006 1,021,060 2,550,000 729,300 530,494 37,215 4,930,500 1,787,575
2029 1,933,681 928,560 2,660,000 608,550 450,111 33,519 5,043,792 1,570,629
2030 2,020,850 841,326 2,785,000 482,550 450,111 30,225 5,255,961 1,354,101
2031 2,113,019 740,282 1,395,000 350,550 450,111 26,931 3,958,130 1,117,763
2032 2,218,682 645,682 1,460,000 288,350 450,111 23,637 4,128,793 957,669
2033 2,295,610 556,934 705,000 223,200 261,572 20,343 3,262,182 800,477
2034 2,384,285 465,110 735,000 195,000 261,572 17,521 3,380,857 677,631
2035 2,089,707 369,738 765,000 165,600 261,572 14,698 3,116,279 550,036
2036 2,173,623 286,150 795,000 135,000 261,572 11,875 3,230,195 433,025
2037 2,257,539 199,206 825,000 103,200 261,572 9,053 3,344,111 311,459
2038 2,330,973 121,780 860,000 70,200 261,572 6,230 3,452,545 198,210
2039 1,045,000 41,800 895,000 35,800 261,572 3,364 2,201,572 80,964
2040 116,993 585 116,993 585
2041 116,993 292 116,993 292
2042 - -
2043 - -
Totals 32,002,135 11,151,454 25,540,000 7,406,850 7,304,541 431,377 64,846,676 18,989,681
(1)Includes Due to Other Governments
Source:City of Auburn 2023 ACFR(Note 7)and Debt Service Schedules
In 2024, the City entered into a new agreement for an $825,000 loan to fund the Airport T-Hangar.
Payments for this loan are set to begin in 2025 and are included in the 2025-2026 budget for the
Airport Fund. The repayment schedule for this loan is below:
Airport
CARB T-Hangar Loan Total
Year Principal Interest Payment Balance
2024 825,000
2025 77,161 14,461 91,622 747,839
2026 76,665 14,957 91,622 671,174
2027 78,198 13,423 91,622 592,976
2028 79,762 11,860 91,622 513,214
2029 81,358 10,264 91,622 431,856
2030 82,985 8,637 91,622 348,871
2031 84,644 6,977 91,622 264,227
2032 86,337 5,285 91,622 177,889
2033 88,064 3,558 91,622 89,825
2034 89,825 1,797 91,622 -
Total 825,000 91,219 916,219 -
Source City of Auburn Debt Service Schedules
80
2025-2026 Preliminary Budget Section III: Financial Plan
General Fund Fiscal Capacity
The City uses a range of strategies to maintain its fiscal security. First, the City maintains fund
balances sufficient to meet the General Fund cash flow needs and estimated employee retirement
cash outs for the biennium. Including reserves held in the Cumulative Reserve Fund, this usually
amounts to between 25% and 40% of General Fund expenditures. In good economic times, this
fund balance can be budgeted higher than when the economy takes a turn for the worse. This
balance serves as the first line of defense against a sudden and significant economic downturn.
However, revenues are forecasted moderately. This not only provides protection from needing to
rely on the fund balance, but it has also provided a higher fund balance than originally budgeted,
augmenting reserves.
The City has a Cumulative Reserve Fund for several purposes. First, it allows the City to build
funds for needed capital projects without having to rely exclusively on debt. Secondly, it provides
long-term stability to City finances as a counter-cyclical balance. Money is put aside in good years
(from higher than budgeted reserves), allowing the City a reserve to draw on in years of economic
decline. The Cumulative Reserve also guarantees that funding will be available to cover one year of
general governmental debt service. Finally, the fund also maintains a balance to provide for the
cost of catastrophic events.
The City also maintains an insurance fund to augment regular insurance coverage and to provide
for independence and/or stability,
Finally, the City has reserved an amount of taxing and other revenue capacities for worse case
circumstances. These capacities are:
User Fees
There are several categories of user fees that could be increased to capture a larger share of
associated costs.
Business Licensing
Some jurisdictions have used business licensing as a means of generating additional revenues.
A very aggressive program could yield as much as $750,000 per year.
81
2025-2026 Preliminary Budget Section III: Financial Plan
Fund Balance Trends
Fund balance is the difference between assets and liabilities reported in a governmental fund.
Fund balances are either designated (i.e., dedicated to a particular purpose) or undesignated (i.e.,
the remaining, un-appropriated balance of the fund after accounting for designated funds).
Following are the fund balance trends for the City's governmental, fiduciary and permanent funds
from 2023 through 2026.
Fund Balance 2023-2026
Cemetery
General Special Revenue Debt Service Capital Project Fire Relief and Endowment
Fund Funds Funds Funds Pension Fund Care Fund
Actual:
2023 $ 45,719,546 $ 63,260,855 $ 483,916 $ 17,744,511 $ 1,870,328 $ 2,390,209
Estimated Actual:
2024 38,910,092 50,660,533 508,936 7,710,358 1,837,188 2,542,809
Budget:
2025 33,158,530 44,730,900 509,036 7,468,058 1,797,248 2,632,809
2026 26,085,952 43,714,614 509,136 7,786,158 1,765,908 2,722,809
i
Fund Balance
City of Auburn: 2023-2026
$60 -
$50 -
$40 -
430
c
0
'g520 -
$10 -
$0
General Special Debt Capital Fire Relief Cemetery
Fund Revenue Service Funds and Pension Endowment
Funds Funds Fund Fund
2023 ■ 2024 • 2025 2026
Actual Estimated Budget Budget
The General Fund's ending balance decreases significantly from the 2023 actual amount to 2026
budget as reserves are drawn down; this is largely because General Fund revenues have not kept
pace with the increased costs of services, including public safety, transportation, and human
services. Although departments typically under spend budgets each year, the long-term General
Fund forecast does not assume residual budget is unused and rolled forward to be utilized in
subsequent years. We expect the General Fund to end 2025 at 30.0% and 2026 at 23.3%, well
above the minimum reserve of 8%. However, a substantial portion of this balance is due to a one-
time savings brought about by cost mitigation from federal American Rescue Plan Act funding.
Hence, the General Fund reserve balance is projected to decline throughout the biennium.
82
2025-2026 Preliminary Budget Section III: Financial Plan
Moreover, the Cumulative Reserve fund balance is also projected to decline due to planned
expenditures on multi-year projects approved in prior years.
The sum of special revenue fund balances is projected to decrease between 2023 and 2026 due to
high levels of planned transportation project construction activity, as well as the previously-
mentioned Cumulative Reserve Fund spenddown. The capital projects fund balance is projected to
decrease between 2023 and 2026, reflecting construction activity and transfers of Real Estate
Excise Taxes (REET) for projects in other funds, including $500,000 for the Neighborhood Traffic
Safety program, $400,000 for the M Street NE Widening project and $1.4 million for debt service
payments.
No significant changes in fund balance are expected for the City's debt service, Fire Relief and
Pension, or Cemetery Endowment Care funds.
Working Capital
Proprietary funds are managed on a different basis than are general governmental services. The
amount of expenses required for ongoing operation depends on the amount of activity that will
occur over the course of the year. Since such activity provides new income to the fund directly in
the form of charges for service, there is additional revenue to support those additional expenses.
Therefore, the management of these funds is not focused on line-items of revenue and expenses,
but rather the "bottom line" of whether expenses are supported by revenue. This is measured by
the working capital in each fund. In simple terms, "working capital" is similar to fund balance and is
the result of all transactions during the year. An increase in working capital indicates that expenses
are less than earnings.
Since a city cannot make a profit, unlike private sector enterprises, expenses and revenues should
balance. However, working capital might increase to accumulate funds for at least four purposes:
1. To provide cash flow for operations and maintenance.
2. To provide a cushion or a contingency for unforeseen needs and emergencies.
3. To provide adequate security for long-term debt.
4. To allow for a capital development program, including funding for future renewals and
replacements, while minimizing the need for future borrowing.
The trend for working capital in each of the City's proprietary funds is shown on the following page.
The Water Utility working capital balance is projected to decrease between 2023 and 2026,
reflecting the completion of significant construction projects. Both the 2025 and 2026 budgets
assume a 7.5% water rate increase effective the first of the year based on analysis performed by
the City's rate consultants in 2024. Rates have already been adopted through 2025; a new rate
study will be conducted in 2025 to adopt rates for 2026-2028 to mitigate the increasing costs of
service and infrastructure construction and maintenance.
The Sewer Utility working capital balance is projected to decrease over the 2023-2026 timeframe
due to increasing operations costs as well as the planned completion of significant construction
projects. The 2025-2026 budget incorporates conservative revenue forecasting based on analysis by
the City's rate consultants; as previously mentioned, a new rate study will be conducted in 2025 to
determine rates necessary to fund future capital infrastructure needs and reduce the City's reliance
on debt funding.
The Storm Drainage Utility working capital balance is projected to decrease between 2023 and 2026
due again to increasing costs of service and infrastructure construction and maintenance. The 2025-
2026 budget contains a conservative annual rate increase, although an increase of 6.75% has
already been adopted for 2025 and another 3.0% increase is currently anticipated in 2026 (subject to
change pending the results of the rate study)to fund future capital infrastructure needs and reduce
the City's reliance on debt funding.
83
2025-2026 Preliminary Budget Section III: Financial Plan
Working Capital
Enterprise Funds
Working Capital 2016-2026
Sewer Storm Solid
Water Sewer Metro Drainage Waste Airport Cemetery
Actual:
2016 $ 9,914,039 $ 15,520,705 $ 2,672,022 $ 15,385,491 $ 4,411,853 $ 597,251 $ 550,462
2017 7,059,982 16,076,568 3,033,467 16,105,005 5,083,854 683,580 773,825
2018 9,653,751 17,676,670 3,567,929 17,152,503 5,647,783 802,196 956,039
2019 11,994,185 20,516,922 3,445,836 19,008,024 5,936,695 1,064,218 1,081,028
2020 24,036,000 21,699,058 2,837,722 22,026,012 5,927,917 1,165,302 1,080,572
2021 21,429,530 20,757,752 3,713,134 23,627,767 3,789,232 1,691,287 1,640,299
2022 18,093,900 22,859,669 4,237,930 23,358,869 2,701,771 2,221,477 1,663,710
2023 23,185,321 26,819,693 4,882,326 24,579,072 1,196,491 2,156,501 1,766,315
Estimated Actual:
2024 5,361,267 18,781,324 4,561,626 10,197,667 1,883,449 1,692,950 1,534,792
Budget:
2025 3,381,662 14,725,640 4,600,626 8,802,355 2,349,471 1,409,851 1,096,017
2026 2,294,991 13,805,412 4,643,626 7,530,481 3,175,941 949,226 694,576
•
Enterprise Fund Working Capital Balance
City of Auburn: 2023-2026
$30 -
$25
I
$20 -
fn
0$15
$10 -
:: i I I I 11
Water Sewer Sewer Storm Solid Airport Cemetery
Fund Fund Metro Drainage Waste Fund Fund
Fund Fund Fund
2023 2024 2025 2026
Actual Estimate Budget Budget
/
84
2025-2026 Preliminary Budget Section III: Financial Plan
Rates and other charges fully fund the Solid Waste utility's operating expenses and have allowed
the City to increase working capital balances in most years. The City initiated a planned spend-
down of existing fund balance over the last few years to smooth rate increases for residents. Fund
balance is projected to return to target levels by the end of the 2025-2026 biennium based on
Council-adopted scheduled rate increases through 2026. The expenses and corresponding rate
strategy in this fund is based on the City's contract negotiations with external solid waste haulers.
Between 2004 and 2018, the City contracted airport operations to an outside manager. In 2019, the
City took over this function and hired full-time staff to manage and operate the airport. The airport's
fund balance fluctuates somewhat from year to year depending on construction activity but is
expected to end 2026 at about $949,000. The Airport currently anticipates approximately $801,000
in capital project expenditures over the biennium, including open T-hangar upgrades and an
automated weather observation system (AWOS), but has not yet secured offsetting grant funding. If
this situation changes, the fund could end with a higher balance.
Revenues received by the cemetery have been increasing consistently over time, eliminating the
previously required annual transfer from the Cumulative Reserve Fund. However, consistent with
the City's conservative revenue budgeting strategy, revenues are projected to grow only a modest
amount from prior budgets and remain nearly flat in 2025 and 2026. This strategy has helped
contain cemetery costs as it became self-sufficient. If revenues continue to outperform conservative
expectations, then more assertive increases will be considered throughout the biennium and
beyond.
As an internal service fund, the Facilities Fund charges departments to cover the full cost of
operations and maintenance of city-owned and operated buildings. Working capital has experienced
a decrease due to the number and cost of unscheduled and emergency services provided to
departments. To mitigate this, the 2025-26 budget implements an annual capital funding mechanism
to provide Facilities' staff with funding necessary to maintain an appropriate reserve balance.
Innovation and Technology also charges departments for services provided, covering its cost of
operations and equipment purchases and replacement. Working capital is expected to remain stable
throughout the biennium.
The Equipment Rental Fund working capital is projected to remain stable between 2023 and 2026,
with annual fluctuations primarily due to the timing of the collection of vehicle replacement funds
versus the timing of purchasing replacement vehicles.
The Workers' Compensation Fund was created in 2014, based on the City's decision to self-insure
workers' compensation in lieu of State L&I insurance. The fund provides time loss and medical
benefits for employees who are affected by an occupational injury or illness. Working capital in the
fund has grown each year to provide ample reserves.
85
2025-2026 Preliminary Budget Section III: Financial Plan
Working Capital
Internal Service Funds
Working Capital 2016-2026
Innovation & Workers'
Insurance Facilities Technology Equipment Rental Compensation
Actual:
2016 $ 1,385,685 $ 1,853,016 $ 3,384,289 $ 5,769,642 $ 1,097,368
2017 2,015,500 1,741,924 3,642,101 6,564,619 1,625,120
2018 1,932,526 1,767,017 4,140,199 7,131,233 1,165,108
2019 1,921,953 1,315,496 3,968,512 7,376,074 1,877,627
2020 1,789,615 1,134,025 3,603,496 7,236,908 2,440,125
2021 1,768,175 882,828 3,649,189 7,719,649 2,870,620
2022 1,488,966 323,167 3,345,736 7,538,684 2,913,515
2023 1,429,696 207,804 3,312,054 8,614,606 3,387,969
Estimated Actual:
2024 1,378,996 398,481 2,535,458 5,061,776 3,498,469
Budget:
2025 1,215,996 398,740 2,731,569 6,854,096 3,663,569
2026 1,053,496 383,781 2,940,289 8,814,158 3,828,469
Internal Service Working Capital Balance
City of Auburn: 2023-2026
$10
$9 -
$8
$7 -
$6 -
$5 -
c $4 -
0
E $3
$2
$0 II __
111 illi
1
Insurance Facilities Innovation& Equipment Workers'
Fund Fund Technology Rental Compensation
Fund Fund Fund
2023 ■ 2024 • 2025 2026
Actual Estimate Budget Budget
86
2025-2026 Preliminary Budget Section IV: Operating Budget
SECTION IV: OPERATING BUDGET
Introduction
This section of the budget details the City's baseline budget, which is delineated by department or
fund. This section presents a detailed look at departments and divisions and provides both
quantitative and qualitative performance measures in order to focus on the results and direction of
City services rather than on line-item allocations.
This section presents budget information according to the City's administrative structure beginning
with the Mayor and City Council, followed by all funds for which each department director is
responsible. For example, the Administration Department tab includes the budgets for general
government administration and Emergency Management in the General Fund as well as the
Multimedia Fund, and the Facilities Fund.
Sections for those funds representing administrative departments or divisions are presented
following the baseline budget and include:
Department Organizational Chart
Each organizational chart identifies the authorized staff positions in the 2025-2026 biennial budget.
The charts specifically identify each division that reports to the department head. Each employee
has a "home" department/division/fund but may perform work for another department/division/fund.
This system is intended to identify all authorized permanent staff positions.
Department or Division Mission Statement
Each functional department has created its own mission statement that directs objective setting
toward achieving the Citywide Vision.
Department Overview
A description of the programs the department/division(s) are responsible for accomplishing.
Goals and Accomplishments
A summary of each department or divisions' goals for 2023 and 2024, progress made towards
achieving those goals, and the goals that the department has set for 2025 and 2026.
Baseline Budget by Object
For General Fund departments and governmental funds, this information is presented in a line object
format. This is based on the Washington State Budgeting, Accounting and Reporting System
(BARS), which governs the City's accounting procedures. Data for the proprietary funds is presented
in a working capital format, which not only describes the use of these funds, but also examines the
fiscal status of the fund itself. This format also summarizes the income associated with the fund.
Department Employees
A summary of full time equivalent (FTE) positions is presented with explanations of additions or
changes due to department reorganizations.
Performance Measures
Each department has provided performance measures that best show the results of their mission
and/or objectives.
87
2025-2026 Preliminary Budget Section IV: Operating Budget
The overall organization of the City of Auburn is summarized in the following table:
Citizens of Auburn
Boards and Commissions
Auburn Arts Commission
Auburn Municipal Airport Advisory Board(AAB)
Auburn Tourism Board
Business Improvement Area(BIA)Committee of Ratepayers City
Cemetery Board
Civil Service Commission Human Services Committee Council
Junior City Council
Lodging Tax Advisory Committee(LTAC)
Parks and Recreation Board
Planning Commission
Police Advisory Board
Transportation Advisory Board I Mayor
Urban Tree Board Nancy Backus
White River Valley Historical Society Board
r•
Administration Department
General Government Administration Community Development Department
Emergency Management Planning
Facilities Fund Building
Multimedia Fund(includes Public Affairs) Development Engineering
Code Enforcement
Human Resources Department Economic Development
Business Licensing
Human Resources Permitting
Compensation and Employee Relations Hotel/Motel Fund
Municipal Court
Risk Management
Workers'Compensation Fund Public Works Department
Engineering/Transportation
Finance Department Streets Department
Street Funds
Financial Planning Water Utility Fund
Accounting Sewer Utility Fund
Payroll
Sewer Metro Fund
Utility Billing/Customer Service
Storm Drainage Utility Fund
Cumulative Reserve Fund
_ Airport Fund
Mitigation Fees Fund
Equipment Rental Fund
Debt Service Funds _
Capital Improvements Fund
Local Revitalization Fund Police Department
Real Estate Excise Tax(REET)Fund Policing Services
Solid Waste Utility Fund Cnmes/Investigations
Insurance Fund Community Programs
Fire Pension Fund Police Records
Cemetery Endowment Fund Evidence
Animal Control
City Attorney's Office South Correctional Entity(SCORE)
Drug Forfeiture Fund
Legal Administration
City Clerk
Civil Prosecution Parks,Arts&Recreation Department
Property Management Services Recreation Programs
Arts and Culture(includes theatre and museums)
Senior Programs
Human Services Senior Center Resource Hub
Special Events
Public Health/Public Services
Homelessness Outreach Facility Rentals
Parks Maintenance
Golf Course
Recreational Trails Fund
Office of Equity Municipal Parks Construction Fund
Diversity,Equity&Inclusion(DEI)Training Cemetery Fund
Community Services
Innovation&Technology
Infrastructure&Secunty
Desktop Services
Network Services
88
2025-2026 Preliminary Budget Section IV: Operating Budget
Total All Funds 2023 2024 2024 2025 2026
Expenditures Actual Adj. Budget Estimate Budget Budget
Salaries&Wages $ 51,110,179 $ 53,179,707 $ 53,781,921 $ 57,155,945 $ 59,728,619
Benefits 20,479,401 25,197,795 24,520,381 25,211,183 27,010,927
Supplies 5,059,319 5,329,280 5,318,050 5,932,732 5,995,816
Services&Charges 92,302,198 112,663,757 111,619,518 105,054,640 111,187,984
Intergov 16,541,252 64,570,303 59,935,056 13,701,965 8,881,373
Capital Outlay 18,950,949 139,675,184 140,217,294 43,336,313 35,692,017
Debt Service 6,374,465 7,536,415 6,086,720 9,634,144 9,363,544
Interfund Payments for Services 22,446,259 22,962,300 22,962,300 31,077,036 31,905,823
Designated Fund Balance 20,517,871 7,820,304 12,072,301 12,927,376 11,666,863
Undesignated Fund Balance 212,204,281 132,229,966 146,983,870 128,598,797 121,032,160
TOTAL FUNDS EXPENDITURES $ 465,986,175 $ 571,165,011 $ 583,497,411 $ 432,630,131 $ 422,465,126
`2025 Total Baseline Expenditures
Interfund Payments for
Services
10.7% Salaries&Wages
196%
Debt Service
3.3%
Capital Outlay
149%
Benefits
8 7%
Intergov rrill Supplies
20%
47%
Seances&
Charges
36 1%
a
2026 Total Baseline Expenditures
Interfund
Payments for.
Services \
11% Salaries&Wages
I 21%
Debt Service,
3%
Capital Outlay
12%
Benefits
9_......441
Intergov Supplies
3% 2%
Services&
Charges
39%
a i
89
2025-2026 Preliminary Budget Section IV: Operating Budget
Total General Fund 2023 2024 2024 2025 2026
Expenditures Actual Adj. Budget Est Actual Budget Budget
Salaries &Wages $ 36,793,214 $ 39,158,526 $ 39,158,526 $ 42,392,640 $ 44,188,583
Benefits 14,630,450 17,659,267 17,659,267 17,856,508 19,150,019
Supplies 1,782,199 1,861,110 1,861,110 1,994,502 1,939,986
Services &Charges 25,427,770 34,212,081 34,212,081 25,849,015 27,525,565
Intergov 951,550 7,235,160 7,235,160 1,077,400 705,000
Capital Outlay 15,301 90,900 90,900 112,500 110,000
Debt Service 735,111 - - 1,200,000 1,200,000
Interfund Payments for Services 13,053,487 13,403,400 13,403,400 18,665,307 19,204,332
Designated Fund Balance 593,625 54,325 593,625 593,625 593,625
Undesignated Fund Balance 45,125,921 40,149,652 38,316,467 32,564,905 25,492,327
TOTAL FUNDS EXPENDITURES $ 139,108,628 $ 153,824,421 $ 152,530,536 $ 142,306,402 $ 140,109,437
2025 General Fund Expenditures
Interfund Payments for Services
171%
Debt Service Salaries&Wages
1.1% 38.8%
Capital Outlay
01%
Intergov
10%
Services&Charges
23 7%
Supplies Benefits
1 8% 16 4%
2026 General Fund Expenditures
Interfund Payments for Services
168%
Salaries 8%Wa& ges
38
Debt Service
11%
Capital Outlay
0.1
Intergov
06%
1
Services&Charges
24.1
Benefits
Supplies 16 8%
• 17%
90
ICitizens
Mayor
Nancy Backus City Council
Executive Assistant 490 F.T.E. -2025
490 F.T.E. -2026
I
Council Administrative
Assistant
Director of Human Services
4 F.T.E.
Director of Administration Director of Community Development
20 F.T.E. 28 F.T.E.
Director of Human Resources and
Risk Management Director of Public Works
10 F.T.E. 148 F.T.E.
Finance Director Police Chief
28 F.T.E. 150 F.T.E.
City Attorney Parks,Arts and Recreation Director
21 F.T.E. 58 F.T.E.
Chief Equity Officer Director of Innovation and Technology
3 F.T.E. 17 F.T.E.
F.T.E. =Full Time Equivalent
91
2025-2026 Preliminary Budget Section IV: Operating Budget
MAYOR AND CITY COUNCIL
Mission
In 2014, the City Council developed a vision for the Auburn of 2035 to become a premier community
with vibrant opportunities. The vision is encapsulated in the following seven value statements:
Operational Values:
1. Character: Developing & preserving attractive and interesting places where people want to be.
2. Wellness: Promoting community-wide health and safety wellness.
3. Service: Providing transparent government service.
4. Economy: Encouraging a diverse and thriving marketplace for consumers and businesses.
5. Celebration: Celebrating our diverse cultures, heritage, and community.
6. Environment: Stewarding our environment.
7. Sustainability: Creating a sustainable future for our community.
Department Overview
The Mayor and City Council comprise the legislative body representing the citizens of Auburn and are
responsible for developing legislative policies of the City. Guidelines promulgated by the Council in
the form of ordinances and resolutions are transmitted to the Mayor for implementation, follow-up and
evaluation.
The City Council works to develop the City's goals and visioning for the future, as well as budgeting,
which gives purpose and direction to City programs and initiatives.
The Mayor is Auburn's Chief Executive Officer. The City's eleven Department Directors report directly
to the Mayor and work together to provide programs, services and quality of life throughout the Auburn
community:
Nancy Backus
Mayor
Dana Hinman Daryl Faber
Director of Administration Director, Parks, Arts & Recreation
Jason Whalen Mark Caillier
City Attorney Chief of Police
Jason Krum Ingrid Gaub
Director of Community Development Director of Public Works
Jamie Thomas Kent Hay
Director of Finance Director of Human Services
Candis Martinson Brenda Goodson-Moore
Director, Human Resources & Risk Management Chief Equity Officer
David Travis
Director, Innovation &Technology
92
2025-2026 Preliminary Budget Section IV: Operating Budget
Accomplishments and Objectives
2023-2024 Progress Towards Major Goals Strategic
Goals 2023-2024 Goals for 2025-2026 Goal
• Continue working in partnership • Creation of full time department to • Continue working in partnership Community Safety
with our regional organizations to address homelessness in Auburn. with our regional organizations to
reduce homelessness in Auburn Hired three full time homeless reduce homelessness in Auburn Community Wellness
and participate in the regional response staff and merged and participate in the regional
solutions to significantly reduce department with Human Services solutions to significantly reduce
homelessness. for full scale local services homelessness.This goal will
transition to the Human Services
Department
• Implement Community Based • Creation of Office Equity to further • Implement Community Based Community Wellness
Advisory Group:The City will this effort.Community-based Advisory Group:The City will
strengthen partnerships and efforts will be carried into next strengthen partnerships and
collaborate with community budget cycle as staff continues to collaborate with community
members and organizations to build out internal Race,Equity, members and organizations to
advance and scale racial equity Diversity and Inclusion(REDI) advance and scale racial equity
efforts across the community by workplans. efforts across the community by
identifying organizations and identifying organizations and
community members interested in community members interested in
working in partnership to address working in partnership to address
bafflers to racial equity in the bafflers to racial equity in the
organization and the Auburn organization and the Auburn
community. community.This goal will
transition to the Office of Equity.
• Equity-focused learning senes, • Employee training and learning • Continue to refine trainings Community Wellness
programs,workshops and programs have been implemented Implement the REDI work plans in
resources available in various for current staff members as well each department and Fiscal Sustainability
formats(online/in-person)for all as new onboarding modules for all operationalize citywide equitable
employees on an ongoing basis. new employees to include a tour service delivery to the residents of Community Safety
Emphasis on maintaining COA- of the White River Valley Museum Auburn and maintain a REDI
wide normalizing of racial equity to understand the racial history of workplace culture.This goal will Infrastructure
meaning,principles and action Auburn and online training transition to the Office of Equity.
tools. modules to ensure all employees
understand the principles and
action tools used in their work at
the City of Auburn
• Continue the expansion of the • Complete.Both organizations are • Advocate for affordable housing in Community Wellness
South King Housing and stood up,functioning and serving South King County through
Homelessness Partners(SKHHP) their mission for affordable housing legislation and investment. Community Safety
and the South Sound Housing initiatives in South King and
Affordability Partners(SSHA3P). Pierce County Infrastructure
• Continue national,state and • City Council is actively reviewing • Retool national,state and regional Community Wellness
regional collaborations and national,state and regional committee memberships to
memberships that will allow collaborations and memberships ensure that Aubum's voice is Fiscal Sustainability
Auburn's voice to be heard on that will allow Auburn's voice to be strategically positioned to bnng
topics of significance for a healthy heard on topics of significance for the most value back to our city. Community Safety
and diverse community. a healthy and diverse community
Infrastructure
• Resume in person activities, • Complete.All pandemic • N/A
collaborate with other youth restrictions have been lifted.
councils to expand the work within
the community,grow membership
to ensure all schools are
represented on the AJCC
• Build support and relationships • This ongoing effort has seen • Expand to include all local, Community Wellness
with King County to promote easy marked improvement. regional,state and federal
access for community's needed relationships that will promote Fiscal Sustainability
resources easy access for community's
needed resources. Community Safety
Infrastructure
93
2025-2026 Preliminary Budget Section IV: Operating Budget
Department Budget
2023 2024 2024 2025 2026
001.11 Council & Mayor Actual Adjusted Estimate Budget Budget
Budget
Expenditures
Salaries &Wages $ 514,924 $ 520,181 $ 520,181 $ 793,913 $ 810,399
Personnel Benefits 171,451 187,594 187,594 259,769 279,032
Supplies 8,527 17,500 17,500 11,100 11,100
Services &Charges 235,575 277,550 277,550 418,650 293,650
Capital Outlay - - - - -
Interfund Payments For Service 444,091 456,900 456,900 468,407 484,014
DEPARTMENT TOTAL $ 1,374,567 $ 1,459,725 $ 1,459,725 $ 1,951,839 $ 1,878,195
Department Employees
001 Mayor FTEs* 2022 2023 2024 2025 2026
Mayor- Elected 1.00 1.00 1.00 1.00 1.00
Mayor FTEs 5.00 6.00 2.00 2.00 2.00
TOTAL MAYOR FTEs 6.00 7.00 3.00 3.00 3.00
`Does not include 7 elected Council Members.
Full Time Equivalent(FTE)Changes:
+1.0 FTE-Per the 2023-2024 budget,this includes 1.0 FTE added in 2023 to the Mayor Department as a DEI Comm unity Engagement
Coordinator focusing on internal relationship management,data tracking and analysis,assist in the development of ongoing
informational and training programming.
-1.0 FTE-The Diversity,Equityand Inclusion Program Manager position was reclassed to Chief Equity Officer in 2022
This position moved to the Office of Equity department in 2024.
-1.0 FTE-The Outreach Program Coordinator position was reclassed to Anti-Homeless Outreach Program Coordinator in 2023
and moved to the Human Services Department in 2024.
-1.0 FTE-The Anti-Homelessness Program Administrator position was reclassed to the Director of Anti-Homelessness position
in 2023 and moved to the Human Services department in 2024.
-1.0 FTE-The DEI Community Engagement Coordinator position was reclassed to DEI Analyst in 2023.In 2024,this position was
reclassed to Equity,Engagement and Outreach Supervisor,and moved to the Office of Equity.
94
Director of
Administration
Dana Hinman
20 F.T.E.
Administrative
Assistant
•
I I
Emergency Communications Facilities
Manager Manager Manager
I I I
Emergency Multimedia
Management Video Electrician
Coordinator Specialist
I I
Multimedia Building
Design Technician Maintenance
Technician (3)
I I
Multimedia Lead
Assistant Custodian
I I
Webmaster 1 Custodian (5)
F.T.E. = Full Time Equivalent
95
2025-2026 Preliminary Budget Section IV: Operating Budget
ADMINISTRATION DEPARTMENT
Mission Statement
The Administration Department exists to coordinate and ensure that the priorities of the Mayor and
the City Council are addressed and implemented throughout the City organization for the benefit of
its residents and to provide internal services to employees to assist in the execution of their duties.
Department Overview
The Administration Department was created within the General Fund in January 2014 and
consolidated several functions that had previously been performed by other departments.
• Emergency Management — Provides full-cycle emergency management services within the
City, including mitigation, preparedness, response, and recovery.
• Communications/Multimedia — Oversees the City's multimedia staff and programs; directs
the efforts of the public relations, public education, media relations and acts in the role of
City spokesperson when needed; assists departments in public involvement using the City's
information and communications programs; and fulfills over 2,000 employee requests per
year.
• Facilities — Provides all City departments and the public with a safe and clean environment;
preserves City-owned facilities; provides building support services to each department;
provides facility construction services; supports 13 buildings and approximately 263,000
square feet.
• Other services provided by the Administration Department — Leading the City's major
initiatives; government relations; and execution of contracts for: legislative services; Healthy
Auburn initiative; and grant management for the Auburn Consolidated Resource Center.
96
2025-2026 Preliminary Budget Section IV: Operating Budget
Emergency Management Division
2023-2024 Goals Progress Towards Major Goals Strategic
2023-2024 Goals for 2025-2026 Goal
• Deliver targeted and general • Provided multiple disaster • Continue to provide disaster Community Safety
preparedness presentations to preparedness presentations to preparedness education to the
Auburn community members, vanous community venues,to community Participate in internal
businesses,private cam facilities, include but not limited to,HOA's, and external events where EM can
and other community groups Assisted Living Organizations, table public education materials and
annually. King County Library,City Summer provide subject matter expertise to
Events and VRFA Scout Night. event-goers
• Offer at least 2 Community • Delivered 2 CERT classes to • Offer two CERT classes annually to Community Wellness
Emergency Response Team Aubum residents in 2023. Auburn community members.
(CERT)classes to Auburn Graduated 30 students total into
community members annually. our grad pool.Looking to provide 1
CERT Class in 2024(fall).
• Develop and maintain a cache of • Currently(6/5/2024)in the process • Develop and maintain a cache of Community Safety
emergency response supplies, of outfitting all employees with emergency response supplies,
including general resources and updated Disaster Backpacks; including general resources and
capability-specific supplies. Also in the process of replacing capability-specific supplies.
expired Food/Water cache.This Replenish expired matenals.
will be completed using the Potentially collaborate with VRFA to
current EMPG cycle funds. identify location to store disaster
response supplies and provide
synergy between the two
organizations.
• Provide annual section-specific • Discussed annual training plan. • Provide annual section-specific Community Safety
training for staff members training for staff members identified
identified to work in the EOC, to work in the EOC,including an
including an EOC exercise. EOC exercise.
• Develop and maintain emergency • Upgraded the 800mhz system to • Develop and maintain emergency Community Safety
communication methods and the new PSERN system for the communication methods and
resources,including radio Annex building Next step is to resources,including radio Infrastructure
equipment,incident-specific pm- update current base/control equipment,incident-specific pre-
scripted messages,and other stations at different City facilities. scripted messages,and other
communication methods as Continued to meet with AAECT communication methods as
identified and appropriate. throughout the year to train on identified and appropriate.
vanous emergency radio functions
• Maintain readiness of the EOC to • Reviewed and finalized the Duty- • Maintain readiness of the EOC to be Community Safety
be activated in response to Officer program manual.Continued activated in response to incidents,
incidents,including identified to monitor the EOC equipment including identified equipment,plans,
equipment,plans,and a Duty- (computers,crestron system, and a Duty-Officer program.
Officer program. phones,etc.)throughout the year
97
2025-2026 Preliminary Budget Section IV: Operating Budget
Performance Measures — Emergency Management
Disaster Presentations
The Emergency Management Division provides various presentations to community groups including schools,
homeowners associations, businesses, and others. The presentations are to educate the public to understand
the hazards faced in Auburn and steps that should take to be ready for them. Presentations were suspended in
2020 and 2021 due to COVID-19, but resumed in 2022 and have been steading increasing since.
Number of Students Attending Disaster Presentations
300
250
200
200
100 75
50 50
2021 2022 2023 2024 2025 2026
Est Goal Goal
Number of Students Instructed Through CERT Program
The Community Emergency Response Team (CERT) is one of the premier programs in Auburn. Since its in
2006, approximately 900 residents have been taught about personal preparedness,first aid, search and rescue,
and other skills. Each year, Emergency Management teaches at least three classes, including one aimed at
businesses that want their students to attend during work hours.
CERT Students Instructed
60 50 50
40 30 30
20
2021 2022 2023 2024 Est 2025 2026
Goal Goal
Number of Contacts With Public at Events
Emergency Management participates in as many public events as possible as a way to reach out directly to
residents and businesses. Normally a booth is set up to engage the public in conversation, attempting to
increase their knowledge and preparedness. According to the 2017 Living City Study by the University of
Washington, this is among the best ways to reach residents.
Number of Contacts at Public Events
1,500
1,000
1,000
750
500
500 300 300
2021 2022 2023 2024 Est 2025 2026
Goal Goal
98
2025-2026 Preliminary Budget Section IV: Operating Budget
Department Budget
2023 2024 2024 2025 2026
001.12 Administration Actual Adjusted Estimate Budget Budget
Budget
Expenditures
Salaries &Wages $ 499,852 $ 490,315 $ 490,315 $ 305,339 $ 314,462
Personnel Benefits 152,740 162,165 162,165 104,737 109,803
Supplies 39,280 21,000 21,000 19,000 19,000
Services &Charges 364,850 408,000 408,000 354,400 354,400
Interfund Payments For Service 236,292 243,800 243,800 256,812 268,545
DEPARTMENT TOTAL $ 1,293,015 $ 1,325,280 $ 1,325,280 $ 1,040,288 $ 1,066,210
Department Employees
Administration FTEs 2022 2023 2024 2025 2026
Administration Department 5.00 5.00 5.00 5.00 5.00
Multimedia 3.75 4.00 4.00 4.00 4.00
Facilities 11.00 11.00 11.00 11.00 11.00
TOTAL ADMINISTRATION FTEs 19.75 20.00 20.00 20.00 20.00
Full Time Equivalent(FTE)Changes:
+.25 FTE-Per 2023 BA#2,the Multimedia Assistant position was reclassed to a full 1.0 FTE.
99
2025-2026 Preliminary Budget Section IV: Operating Budget
FACILITIES
Mission Statement
To provide all City departments and the public with a safe and clean environment, preserve City
owned facilities, provide building support services to each department, and provide facility
construction services.
Division Overview
The Facilities Division provides a broad range of services to internal departments. These services
include building maintenance, safety, security, custodial, space planning, construction, facility
renovation, energy management. The Facilities Division is responsible for procuring, storing, and
distributing supplies and materials for daily operations in a cost-effective manner.
Accomplishments and Objectives
2023-2024 Goals Progress Towards Major Goals Strategic Goals
2023-2024 Goals for 2025-2026
• Screen and recoat wood floor at the • Complete • Justice Center Roof Replacement Community Safety
Senior Center.
• Screen and recoat wood floor at the • Complete • Justice Center fire panel replacement Community Safety
Activity Center.
• Continue energy conservation efforts. • On going • Continue energy conservation efforts Community Safety
Replacement of T-8 bulbs with LEDs. Replacement of T-8 bulbs with LEDs
• Efficiently and effectively complete all • On going • Efficiently and effectively complete all project Fiscal Sustainability
project management activities to result management activities to result in the
in the successful construction,while successful construction,while completing
completing them on time and within them on time and within budget.
• Decrease HVAC/electrical work orders • Not reached • Decrease HVAC/electrical work orders by Community Safety
by 10%. 10%
Fiscal Sustainability
• Replace T-8 bulbs with LED's citywide • Duplicate • AVHS roof replacement Community Safety
Fiscal Sustainability
• Replace HVAC equipment at City Hall. • Rebuild boilers • Continue HVAC component replacement Community Safety
complete
• Upgrade Golf Course parking lot lighten • Complete • R Street roof replacement Community Safety
Fiscal Sustainability
• Replace flooring(Police)and door • Complete • Senior Center carpet replacement Community Safety
hardware at the Justice Center.
• M&O HVAC equipment replacement. • Equipment Rental 2 • City Hall elevator modernization(interior) Community Safety
units replaced
100
2025-2026 Preliminary Budget Section IV: Operating Budget
Performance Measures
CarteGraph Work Requests
The Facilities Division provides 24 hour/7 day a week maintenance for City facilities. Requests are tracked
through CarteGraph. Within 24 hours of receiving the work request (Monday- Friday)the customer will receive
an email acknowledging receipt and the customer will also be contacted once the request is completed. If there
are issues with completing any request in a timely manner, contact will be made with the customer.
CarteGraph Work Requests
1,200
1,048 1,066
993 993 993
1,000 871
800
600
400
200
0
2021 2022 2023 2024 2025 2026
Est Goal Goal
HVAC and Electrical Work
The Facilities Division will make every possible effort to regulate HVAC and electrical work.
HVAC and Electrical Work Orders
400
300 279
257 245 249 249 249
::: IIII ]
0
2021 2022 2023 2024 2025 2026
Est Goal Goal
101
2025-2026 Preliminary Budget Section IV: Operating Budget
2025-2026 Working Capital Budget
2024
505 Facilities 2023 Adjusted 2024 2025 2026
Actual Budget Estimate Budget Budget
REVENUES
Property Management Services $ 4,145,412 $ 4,237,500 $ 4,237,500 $ 4,768,500 $ 4,879,300
Rents&Leases 52,762 37,500 50,000 38,000 38,500
Interest Earnings 29,415 6,000 12,750 10,000 10,000
Operating Transfers In 255,257 483,105 150,000 - -
Miscellaneous Revenue 25,145 - 171,775 5,000 5,000
I TOTAL OPERATING REVENUES $ 4,507,991 $ 4,764,105 $ 4,622,025 $ 4,821,500 $ 4,932,800
EXPENDITURES
Salaries&Wages $ 794,241 $ 853,482 $ 795,149 $ 922,480 $ 984,002
Benefits 448,018 490,563 411,745 493,152 528,197
Supplies 126,697 140,200 120,000 140,200 140,200
Services&Charges 2,132,524 2,174,754 1,974,754 1,923,649 1,925,831
Operating Transfers Out 553,375 614,725 550,000 553,800 551,700
Interfund Payments for Service 568,500 579,700 579,700 787,960 817,829
I TOTAL OPERATING EXPENDITURES $ 4,623,354 $ 4,853,424 $ 4,431,348 $ 4,821,241 $ 4,947,759
REVENUES LESS EXPENDITURES $ (115,363) $ (89,319) $ 190,677 $ 259 $ (14,959)
BEGINNING WORKING CAPITAL-January 1 323,167 207,804 207,804 398,481 398,740
ENDING WORKING CAPITAL-December 31 207,804 118,485 398,481 398,740 383,781
I NET CHANGE IN WORKING CAPITAL(*) $ (115,363) $ (89,319) $ 190,677 $ 259 $ (14,959)
(*) Working Capital=Current Assets minus Current Liabilities
Department Employees
505 Facilities FTEs 2022 2023 2024 2025 2026
Facilities FTEs* 11.00 11.00 11.00 11.00 11.00
TOTAL FACILITIES FTEs 11.00 11.00 11.00 11.00 11.00
*These FTEs are included in the Administration Department's FTE totals.
102
2025-2026 Preliminary Budget Section IV: Operating Budget
MULTIMEDIA DEPARTMENT
Department Overview
Multimedia oversees the City's media staff and programs, assists departments in public involvement
using the City's information communication ranging from public access television programming and
websites to mail and print services. The division oversees the City's communications, marketing and
public relations programs and directs the efforts of the public relations/media relations, including
acting in the role of City spokesperson.
Accomplishments and Objectives
2023-2024 Goals Progress Towards Major Goals Strategic Goals
2023-2024 Goals for 2025-2026
• Revamp the"I Am Auburn"story • Under the direction of • Replace aging and dying Infrastructure
gathenng process.Collaborate with our Communications Manager and equipment in Council Chambers
DEI team and build on partnerships with full staffing of division,we have for city council meetings in order
other groups to expand our reach and revamped the Auburn Magazine to achieve live titling and a more
ensure we are accurately representing all to haw more storytelling streamlined process for putting
segments of the community.Build out initiatives,in addition to creating council meetings on web and TV.
these stories on a page of the website for the City of Auburn Blog and
the public to view Create social media havrng a more regular podcast.
and advertising campaigns to support the
promotion of this series.
• Create a style guide that includes • Style guide is compete.Next • Make That's So Auburn!and Fiscal Sustainability
direction on color,messaging,logo-use, step to obtain appropnate Aubum on Main podcasts fully
and content style to help create a more approvals. video and audio expenences,
cohesive brand across the city. with the ability to put them on TV.
• Add social media engagement tool to • We haw implemented citywide • Revamp City social media Community Wellness
better service our city across all our social media engagement on accounts with a unified message,
different departments.Create a multiple different platforms, collaboration and scheduling
communications plan that outlines our leaning into digital tools as a across all departments and
messaging strategy for different events resource first. platforms,with more specific and
and campaigns. strategic messaging.
• Create a communications plan with race • We continue to work with the • Create more strategic video Community Wellness
and equity at the forefront.Explore where Office of Equity on priorities and content citywide for YouTube and
minority and undersened members of our haw partnered with all social media platforms like
community are getting information and departments on a citywide Instagram and TikTok that better
how we can be there.Add translation Language Access Program tells the story of City of Auburn
requirements to all our pnnt and digital (LAP)and building our inventory services and happenings
content. of inclusive outreach and
education for our residents.
103
2025-2026 Preliminary Budget Section IV: Operating Budget
Performance Measures
Design&Printing Services
Design and print functions are utilized to produce a unified look while attractively and accurately branding the
City. Products are adapted to appeal to specific target audiences. Our process entails multiple layers of
services to include: design, file preparation, printing, mailing, etc. Also included in print services is the
management of the City mail, postage accounts, and shipping services.
Multimedia Work Orders
2,500
2,000
1,583
1,500 1,402
1,100 1,200
995
1,000 769
500
2021 2022 2023 2024 2025 2026
Est Goal Goal
2025-2026 Working Capital Budget
2024
518.00.518.780 Multimedia 2023 Adjusted 2024 2025 2026
Actual Budget Estimate Budget Budget
OPERATING REVENUES
Interfund Multimedia Charges $ 1,344,359 $ 1,396,700 $ 1,396,700 $ 1,395,400 $ 1,434,000
Advertising Sales - - - - -
Investment Income 17,650 2,800 16,100 17,400 20,000
I TOTAL OPERATING REVENUES $ 1,362,009 $ 1,399,500 $ 1,412,800 $ 1,412,800 $ 1,454,000
OPERATING EXPENDITURES
Salaries&Wages $ 392,586 $ 424,677 $ 477,704 $ 440,172 $ 455,841
Benefits 176,324 222,045 202,053 191,673 207,157
Supplies 35,606 36,150 36,150 36,150 36,150
Services&Charges 527,143 487,500 487,500 429,200 429,200
Operating Transfer Out - - - - -
Interfund Payments for Service 230,808 236,800 236,800 303,074 315,155
I TOTAL OPERATING EXPENDITURES $ 1,362,467 $ 1,407,172 $ 1,440,207 $ 1,400,269 $ 1,443,503
REVENUES LESS EXPENDITURES I $ (458) $ (7,672) $ (27,407) $ 12,531 $ 10,497
BEGINNING WORKING CAPITAL-January 1 259,749 241,430 259,291 231,884 244,415
ENDING WORKING CAPITAL-December 31 259,291 233,758 231,884 244,415 254,912
I NET CHANGE IN WORKING CAPITAL(*) $ (458) $ (7,672) $ (27,407) $ 12,531 $ 10,497
(*) Working Capital=Current Assets minus Current Liabilities
104
2025-2026 Preliminary Budget Section IV: Operating Budget
Department Employees
518 Multimedia FTEs 2022 2023 2024 2025 2026
Multimedia FTEs* 3.75 4.00 4.00 4.00 4.00
TOTAL IT FTEs 3.75 4.00 4.00 4.00 4.00
*These FTEs are included in the Administration Departments FTE totals.
Full Time Equivalent(FTE)Changes:
+.25 FTE-Per 2023 BA#2,the Multimedia Assistant position was reclassed to a full 1.0 FTE.
105
CITY
JBUI-tN
WASHINGTON
Director of Human Resources and
Risk Management
Candis Martinson
10 F.T.E.
I I
Court Coordinator Assistant Director of Human Resources
Human Resources Assistant
I I
Human Resources Human Resources
Analysts (3) Manager
I
Human Resources
Coordinator(2)
F.T.E. = Full Time Equivalent
107
2025-2026 Preliminary Budget Section IV: Operating Budget
HUMAN RESOURCES AND RISK MANAGEMENT DEPARTMENT
Mission Statement
To provide service and support that meets the needs of our customers by effectively planning and
responding to all human resources and risk management related activities. We empower our
workforce and safeguard our community by fostering a culture of excellence, equity, and safety.
Through strategic HR practices and proactive risk management strategies, we attract, develop, and
retain top talent while mitigating risks and promoting a safe, inclusive, and supportive work
environment. Committed to integrity, innovation,and collaboration,we strive to enhance organizational
effectiveness, promote diversity and inclusion, and uphold the highest standards of service delivery to
serve the needs of our employees and residents with dedication and professionalism.
Department Overview
The Human Resources and Risk Management (HR/RM) Department responsibilities include
recruitment, onboarding, training and development, position classification and compensation, benefits
management, labor agreement negotiation and administration, and monitoring of compliance with
applicable state and federal laws and regulations through developing and administering personnel
policies. The department also acts as the liaison between the King County District Court and City
administration, assisting in the management of the Court by negotiating and monitoring the Public
Defense contract, working with conflict attorneys, and overseeing the community services work crew.
The department oversees risk management efforts to include the City's self-insured workers'
compensation program and liability/property insurance programs. Working in conjunction with all
departments, the HR/RM team is dedicated to fostering a positive work environment supporting
employee safety and diversity initiatives, like Inclusive Auburn.
108
2025-2026 Preliminary Budget Section IV: Operating Budget
Accomplishments and Objectives
2023-2024 Progress Towards Major Goals Strategic
Goals 2023-2024 Goals for 2025-2026 Goal
• Continue to manage the City's • Successfully negotiated the Teamsters 117 collective • Continue to manage the City's Fiscal Sustainability
compensation and benefits bargaining agreement through 2025.The City received compensation and benefits
program,with focus on contract the Well City Award in 2023 resulting in a 2% program,with focus on contract
negotiations and managing reduction in AWC benefit premiums and is on track to negotiations and managing
benefits costs,without sacrificing receive it again in 2024. benefits costs,without sacrificing
overall benefit package quality overall benefit package quality
• Work with City stakeholders to • The municipal court study was completed in 2023 by • Continue providing public defense Community Safety
complete a municipal court study the National Center for State Courts Court Consulting seances and support for
Continue to partner with King Services.Screened 764 people for public defense Community Court and community Community Wellness
County District Court on services,and reported 402 25 community services services work crew
management of core court work crew hours in 2023 In 2024,the HR department
contract and maintenance of has re-engaged a Court Coordinator position to support
Community Court.Continue the relationship with King County Distnct Court,
providing public defense services. prosecution,public defense,expansion of the
Community Court,and the transfer of the community
services work crew oversight from M&O back to HR.
• Continue to expand the City's • In 2023,City staff completed 85 trainings through • Continue to support employee Fiscal Sustainability
training and development program WCIA's free training offenngs The HR team worked onboarding and development by
through enhancement and with BestCPRUSA and offered 13 First Aid/CPR utilizing development plans and Community Wellness
customization of online and in- courses in 2023 at a discounted rate,and estimate established training tracks to keep
person training courses for staff completing 5 in 2024 Defensive driving training was employees engaged and Community Safety
and supervisors by utilizing completed in person by all CDL holders in 2023 and motivated.Continue expanding the
development plans and training online for employees with access to City vehicles in City's training and development
tracks. 23/24.The City engaged in contracts with Nash program.
Consulting to deliver a 48-hour training program for all
people leaders across the organization in Fall 2023,
with a second cohort in Spnng 2024 The Positive
Workplace Culture and Behavior Styles sessions were
launched for all full time employees in Spnng 2024 An
extemal trainer came onsite in 2023 to complete
workplace harassment awareness training for union
groups,and unaffiliated staff completed this training
online.
• Continue to invest in diversity and • The civil service hinng process moved online in 2023 to • Continue to invest in diversity and Fiscal Sustainability
inclusion best practices,specific expedite the delivery of conditional offers and receipt of inclusion best practices,specific
to HR with a focus on hinng/civil necessary paperwork to mow through the background to HR with a focus on developing Community Wellness
service processes related to process The department implemented a suitability the"Next Step,Auburn"internship
recruitment,selection,onboarding assessment for all police officer candidates to program and other trainee-style
and retention. determine levels of risk before moving too far into the employment programs,creating
process.The recruitment team attended virtual and in- pipelines for future full-time
person job fairs with a mix of attendees,including employment.
hosting our own hinng events.In 2023,the
Maintenance Worker I exam process for entry level
positions in Parks and Public Works was streamlined
into a structured process resulting in full staffing levels
The"Next Step,Auburn"formal internship program
was created in 2023 with five positions sponsored by
HR,plus others funded by individual departments.Two
of the interns from 2023 were hired into full time
positions as of the beginning of 2024,and two interns
returned in year two
109
2025-2026 Preliminary Budget Section IV: Operating Budget
Performance Measures — Human Resources and Risk Management Department
Insurance Assessment
Over the last several years the City's annual assessment has increased due to claims exposure, the increased
number of properties and vehicles we insure and their values, and overall cost of insurance.
Insurance Assessment
$8,000,000 $7,555,563
$7,000,000
$6,000,000 $5,638,480
$5,000,000 $4 207 821
$4,000,000
$3,163,320
$3,000,000
$2,094,597
$2,000,000 $1,722,026
$1,000,000
$-
2021 2022 2023 2024 2025 2026
Est Goal Goal
Department Budget
2023 2024 2024 2025 2026
001.13 Human Resources Adjusted
Actual Budget Estimate Budget Budget
Expenditures
Salaries &Wages $ 1,105,846 $ 1,115,986 $ 1,115,986 $ 1,295,884 $ 1,336,679
Personnel Benefits 382,867 421,787 421,787 484,163 522,734
Supplies 4,801 9,300 9,300 9,300 9,300
Services &Charges 3,072,758 3,650,110 3,650,110 3,906,710 4,691,560
Capital Outlay - - - - -
Interfund Payments For Service 372,600 383,200 383,200 500,369 518,780
DEPARTMENT TOTAL $ 4,938,871 $ 5,580,383 $ 5,580,383 $ 6,196,426 $ 7,079,053
110
2025-2026 Preliminary Budget Section IV: Operating Budget
Department Employees
001 Human Resources FTEs 2022 2023 2024 2025 2026
Human Resources FTEs 8.00 9.00 10.00 10.00 10.00
TOTAL HUMAN RESOURCES FTEs 8.00 9.00 10.00 10.00 10.00
Full Time Equivalent(FTE)Changes:
+1.0 FTE-Per the 2023-2024 budget,this includes 1.0 FTE added in 2023 to the Human Resources Department as a Human
Resources Coordinator focusing on recruitment of non-benefited positions.
+1.0 FTE-Per the position reclass in June 2024,the Maintenance Worker position was reclassed to the Court Coordinator position
and reports to the Human Resources department.
111
2025-2026 Preliminary Budget Section IV: Operating Budget
WORKERS' COMPENSATION FUND
Mission Statement
This fund provides time loss and medical benefits for employees who are affected by an
occupational injury or illness and provides quality benefits and stabilizes rates both to the City and
the employee in an efficient and timely manner.
Department Overview
The Workers' Compensation Fund is part of the Risk Management Division, which administers four
major insurance programs: civil liability, workers' compensation, auto, and property coverage. This
division provides risk identification, loss analysis, loss control recommendations, and risk financing.
The division also administers several citywide training and employee development programs.
2025-2026 Working Capital Budget
2024
503 Workers'Compensation 2023 Adjusted 2024 2025 2026
Actual Budget Estimate Budget Budget
REVENUES
L&I Contributions-EE $ 61,300 $ 47,500 $ 55,000 $ 48,500 $ 48,500
L&I Contributions-ER 1,096,777 1,060,800 1,100,000 1,082,000 1,082,000
Insurance Recoveries 39,869 15,000 15,000 30,000 30,000
Interest Earnings 203,630 21,600 800 64,800 64,800
Miscellaneous Revenue - - - - -
I TOTAL OPERATING REVENUES $ 1,401,576 $ 1,144,900 $ 1,170,800 $ 1,225,300 $ 1,225,300
EXPENDITURES
Salaries&Wages $ - $ - $ - $ - $ -
Benefits 256,083 250,000 250,000 250,000 250,000
Supplies - - - - -
Services&Charges 659,843 798,800 798,800 798,800 798,800
Interfund Payments for Service 11,196 11,500 11,500 11,400 11,600
I TOTAL OPERATING EXPENDITURES $ 927,122 $ 1,060,300 $ 1,060,300 $ 1,060,200 $ 1,060,400
REVENUES LESS EXPENDITURES $ 474,454 $ 84,600 $ 110,500 $ 165,100 $ 164,900
BEGINNING WORKING CAPITAL-January 1 2,913,515 3,387,969 3,387,969 3,498,469 3,663,569
ENDING WORKING CAPITAL-December 31 3,387,969 3,472,569 3,498,469 3,663,569 3,828,469
I NET CHANGE IN WORKING CAPITAL(*) $ 474,454 $ 84,600 $ 110,500 $ 165,100 $ 164,900
(*) Working Capital=Current Assets minus Current Liabilities
112
Finance Director
Jamie Thomas
28 F.T.E.
Tax&Licensing i Administrative
Manager Assistant
I
I I
Field&
Desk Auditor Compliance
Auditor
I I I I
Accounting and
Utility Billing Financial Financial Financial
Services Manager Reporting Operations Planning
Manager Manager Manager
I I I I I I
Utility Billing Utility Billing and Senior Senior Accounting Financial
Services AMI Supervisor Accountant Specialist Analyst(3)
Supervisor
I I I I
I I I I I I
Utility Billing Utility Billing Senior Utility Accounting
Solid Waste Account Accountant Payroll Specialist
Account Billing Account Specialist A/P
Specialist Representative Specialist Specialist (2) and A/R(2) (2)
(3)
F.T.E.=Full Time Equivalent
113
2025-2026 Preliminary Budget Section IV: Operating Budget
FINANCE DEPARTMENT
Mission Statement
The Finance Department is dedicated to providing outstanding customer service to meet the needs of
citizens and City departments by providing timely and accurate financial information, safeguarding
financial assets, and performing our duties ethically and with the greatest integrity.
Department Overview
Major responsibilities include: financial and budgetary policy development, long-term financing and
cash management, the functions of utility billing and customer service, payroll, purchasing, and
accounts payable and receivable. The department prepares a comprehensive annual financial report
and a biennial budget document. Other duties include providing analytical support, accounting and
budgeting advice to departments, overseeing the six-year Capital Facility Plan (CFP), and overseeing
the Solid Waste services contract.
Accomplishments and Objectives
2023-2024 Progress Towards Major Goals Strategic
Goals 2023-2024 Goals for 2025-2026 Goal
• Continue to implement • Designed and deployed Python- • Continue to implement
modernization of budgeting based workflows for budget modernization of budgeting Fiscal
processes and analytical process automation and data processes and analytical Sustainability
methodologies. analysis. methodologies
• In coordination with IT and the City • Currently saving all archival • Complete/finalize documentation Fiscal
Clerk,continue to find and required documentation to of all current processes used in Sustainability
implement electronic records Laserfiche for all aspects of Financial Operations to prepare for
management solutions for Financial Operations. up-coming migration to new ERP
Accounts Payable,Accounts software.
Receivable,and Payroll.
• Streamline receipt and processing • Achieved electronic delivery of • Continue to look for ways to Fiscal
of PSE invoices by getting PSE invoices to streamline tasks to gain Sustainability
electronic delivery to a shared AccountsPayable@auburnwa gov efficiencies and ensure adherence
email box.This will reduce transit email box Unfortunately at this to COA policies.
times and increase timeliness and time PSE does not have the
efficiency.Also looking into the capability to consolidate all COA
viability of setting up these types accounts into one statement,and
of accounts on autopsy status setting up pcard information on
using P-cards to reduce the need each account and maintaining the
to run off-cycle checks. information would be to labor
intensive
• Develop curriculum to include • Developed and added a payroll • Develop training documentation for Fiscal
payroll information and session to the current new hire other department's Administrative Sustainability
introduction to be included in new orientation schedule.The payroll staff and create a
hire orientations. portion explains when and how to Supervisor/Managers handbook
complete a timecard and explains outlining processes and
the different information found on procedures for completing financial
and how to read a paycheck stub tasks
• Complete full implementation of Fiscal
new financial Enterprise Resource Sustainability
Planning(ERP)system,which
was selected in 2024.
114
2025-2026 Preliminary Budget Section IV: Operating Budget
Performance Measures
Utility Billing Online Payments
In an effort to improve customer service and streamline operations,the Finance Department implemented a
24-hour, online utility bill payment solution and interactive voice response(IVR)phone payment option.As
evidenced in the graph below,the adoption rate of these services has continued to grow each year as more
customers are utilizing web-based services.
Utility Billing Online Payments
180,000
160,000 151,700 154,000 156,000 158,000
136,800
140,000 130,703
120,000
100,000
80,000
60,000
40,000
20,000
2021 2022 2023 2024 2025 2026
Est Goal Goal
Utilities Accounts Receivable Over 90 Days as a Percent of Utility Revenue
Utility accounts receivable over 90 days as a percent of utility revenue is an important financial indicator
because it demonstrates the City's ability to efficiently collect its utility billing receivables.These percentages
show the improved turnover ratio due to the implementation of a new collection policy and process. The percent
increased in 2020 and 2021, since we were prohibited from conducting our normal collections process due to
the COVID-19 pandemic.The percentage has now decreased to below 0.7%and we expect it to hold steady
around 0.6%.As of 2022,the solid waste fund is not included in this revenue since WM is our billing agent for
solid waste services now.
Accounts Receivable Over 90 Days
(as Percent of Utility Revenues)
1.0%
0 9%
0.8% 0.7%
0.6% 0 6% 0.6% 0.6%
0.5
0.3%
0.0
2021 2022 2023 2024 2025 2026
Est Goal Goal
115
2025-2026 Preliminary Budget Section IV: Operating Budget
Total Invoices Processed
This statistic is used to track the productivity of the accounts payable department, and to ensure staffing is at
proper levels to meet the City's ongoing legal disbursement commitments. In 2013,the City implemented a
Purchasing Card (PCard)program in an effort to provide convenience for its buyers and to reduce processing
costs.As an added benefit, the City receives quarterly rebates on total purchases that are made through the
program.The success of the program is evidenced by the chart below which shows the increase in invoices that
are now being processed by PCards.
Invoices Processed
30,000
25,000
20,000 17,988 17,968 18,301 18,649 19,091
17,683
15,000
10,000 2,156
11,16 I
I
12, 1.]
3,03
5,000 72
2021 2022 2023 2024 2025 2026
Est Goal Goal
•Total Invoices Processed ❑Pcard Invoices
Department Budget
2023 2024 2024 2025 2026
001.14 Finance Actual Adjusted Estimate Budget Budget
Budget
Expenditures
Salaries &Wages $ 2,544,340 $ 3,040,039 $ 3,040,039 $ 3,011,010 $ 3,135,503
Personnel Benefits 1,070,675 1,387,301 1,387,301 1,324,248 1,425,547
Supplies 16,741 15,700 15,700 42,350 27,350
Services &Charges 461,805 707,500 707,500 279,825 269,575
Capital Outlay - - - - -
Interfund Payments For Service 595,500 613,400 613,400 953,317 987,489
DEPARTMENT TOTAL $ 4,689,061 $ 5,763,940 $ 5,763,940 $ 5,610,750 $ 5,845,464
116
2025-2026 Preliminary Budget Section IV: Operating Budget
Department Employees
001 Finance FTEs 2022 2023 2024 2025 2026
Finance FTEs 26.00 27.00 28.00 28.00 28.00
TOTAL FINANCE FTEs 26.00 27.00 28.00 28.00 28.00
Full Time Equivalent(FTE)Changes:
+1 0 FTE-Per the 2023-2024 Budget,this includes 1 0 FTE added in 2023 to the Finance Department for a Desk Auditor who will
report to the B&O Tax&Licensing Auditor
+1.0 FTE-Per the 2023-2024 Budget,this includes 1.0 FTE added in 2024 to the Finance Department for a Field and Compliance
Auditor who will report to the B&OTax&Licensing Auditor.
117
2025-2026 Preliminary Budget
NON-DEPARTMENTAL
Department Overview
Non-Departmental accounts are used to reflect the General Fund's ending fund balance, prior year
adjustments, the transfer of money between funds, and one-time transactions. Estimated costs for
the General Fund portion of retiring employees are budgeted in this department as are Law
Enforcement Officer and Fire Fighter(LEOFF 1)other post-employment benefit(OPEB) requirements
and long-term debt payments.
During the course of the year, anticipated expenditures will be transferred from the beginning fund
balance while revenues will be added. The ending fund balance reflects the target figure for the ending
balance. Since the budget will be adopted before the actual current-year ending figure is known, the
amount has been estimated.
Department Budget
2023 2024 2024 2025 2026
001.98 Non Departmental Adjusted
Actual Budget Estimate Budget Budget
Expenditures
Salaries &Wages $ 366,647 $ 41,400 $ 41,400 $ 496,300 $ 496,300
Personnel Benefits 432,285 908,300 908,300 720,271 731,271
Supplies - - - - -
Services &Charges 884,206 1,705,400 1,705,400 1,904,305 2,169,305
Operating Transfers Out 951,550 7,235,160 7,235,160 1,077,400 705,000
Capital Outlay - - - - -
Debt Service Principal 582,993 - - 1,200,000 1,200,000
Debt Service Interest 152,118 - - - -
Interfund Payments For Service 7,704 7,700 7,700 7,700 7,700
Designated Ending Fund Balance 593,625 54,325 593,625 593,625 593,625
Undesignated Ending Fund Balance 45,125,921 40,149,652 38,316,467 32,564,905 25,492,327
DEPARTMENT TOTAL $49,097,048 $50,101,937 $48,808,052 $38,564,506 $31,395,528
118
2025-2026 Preliminary Budget Section IV: Operating Budget
SPECIAL REVENUE FUNDS
Special revenue funds account for the proceeds of specific revenue sources whose expenditures are
legally restricted. The Finance Department is responsible for the budget in the following special
revenue funds:
• Fund 122 - The Cumulative Reserve Fund accumulates excess reserves for counter-cyclical
purposes ("rainy day") and capital purposes.
• Fund 124 - Mitigation Fees Fund accounts for fees paid by developers toward the cost of
future improvements to City infrastructure, which are required to provide for additional
demands generated by new development.
CUMULATIVE RESERVE FUND
Fund Budget
2023 2024 2024 2025 2026
122 Cumulative Reserve Adjusted
Actual Budget Estimate Budget Budget
Revenues
Beginning Fund Balance $ 30,592,441 $ 30,889,815 $ 30,889,815 $ 33,916,951 $ 33,171,351
Investment Income 1,539,393 80,000 520,000 80,000 80,000
Miscellaneous - 6,102,000 6,102,000 - -
Operating Transfers In - - - - -
Total Revenues $ 32,131,834 $ 37,071,815 $ 37,511,815 $ 33,996,951 $ 33,251,351
Expenditures
Operating Transfers Out* $ 1,242,019 $ 12,894,864 $ 3,594,864 $ 825,600 $ 825,600
Ending Fund Balance 30,889,815 24,176,951 33,916,951 33,171,351 32,425,751
Total Expenditures $ 32,131,834 $ 37,071,815 $ 37,511,815 $ 33,996,951 $ 33,251,351
2023 2024 2024 2025 2026
Transfers Out Summary* Adjusted
Actual Budget Estimate Budget Budget
To Fund 328-Arts&Culture Ctr $ - $ 27,000 $ 27,000 $ - $ -
To Gen Fund-ENG.0034 82,855 145,000 145,000 - -
To Fund 518-FIN.0020 - 2,500,000 2,500,000 - -
To Gen Fund-FIN.0020 - 150,000 150,000 - -
To Fund 518-HRR.0005 206,150 102,050 102,050 - -
To Gen Fund-POL.0039 54,709 52,000 52,000 52,000 52,000
To Fund 550-POL.0039 870,640 - - 736,000 736,000
To Fund 518-POL.0039 - - - 37,600 37,600
To Fund 505-Camera Project 8,394 40,085 40,085 - -
To Fund 550-Facility Improvements 19,271 428,729 428,729 - -
To Fund 328-City Parking Lot Replacer - 150,000 150,000 - -
To Gen Fund-Cash Flow Needs - 9,300,000 - - -
Total Transfers Out $ 1,242,019 $ 12,894,864 $ 3,594,864 $ 825,600 $ 825,600
119
2025-2026 Preliminary Budget Section IV: Operating Budget
MITIGATION FEES FUND
Fund Budget
2023 2024 2024 2025 2026
124 Mitigation Fees Adjusted
Actual Budget Estimate Budget Budget
Revenues
Beginning Fund Balance-Designated $ 15,750,083 $ 16,264,090 $ 16,282,248 $ 7,790,239 $ 3,345,074
Beginning Fund Balance-Undesignated 99,539 107,376 89,217 94,217 96,217
Fire Impact Fees 67,124 125,000 125,000 87,000 87,000
Wetland Mitigation Fees - - - - -
Transportation Impact Fees 1,131,088 1,300,000 1,300,000 950,000 950,000
Truck Impact Fees 2,174 - - - -
School Impact Admin Fees 2,971 5,000 5,000 2,000 2,000
Lakeland Fire Mitigation Fees - - - - -
Traffic Mitigation Fees - - - - -
Parks Impact Fees 392,000 150,000 161,000 175,000 175,000
Park Mitigation Fees - - - - -
Investment Income 754,896 20,100 703,780 22,900 22,900
Gain/Loss on Investment - - - - -
Transfers In - - - - -
Total Revenues $ 18,199,875 $ 17,971,566 $ 18,666,245 $ 9,121,356 $ 4,678,191
Expenditures
Professional Services $ - $ 75,000 $ 75,000 $ 75,000 $ 75,000
Operating Transfers Out* 1,828,410 13,412,775 10,706,789 5,605,065 2,719,373
Ending Fund Balance-Designated 16,282,248 4,376,415 7,790,239 3,345,074 1,785,601
Ending Fund Balance-Undesignated 89,217 107,376 94,217 96,217 98,217
Total Expenditures $ 18,199,875 $ 17,971,566 $ 18,666,245 $ 9,121,356 $ 4,678,191
2023 2024 2024 2025 2026
Transfers Out Summary* Actual Adjusted Estimate Budget Budget
Budget
To Fund 102-Impact Fees $ 987,026 $ 8,876,145 $ 6,470,159 $ 5,230,065 $ 2,269,373
To Fund 102-Wetland Mitigation 73,000 - - - -
To Fund 102-Traffic Mitigation Fees - - - - -
To Fund 105-Impact Fees - - - - -
To Fund 102-Fees In Lieu of Services - - - - -
To Fund 321 -Park Impact Fees 143,052 848,616 848,616 375,000 450,000
To Fund 321 -Park Mitigation Fees - - - - -
To Fund 328-Traffic Impact Fees - - - - -
To Fund 328-Parks Impact Fees 625,331 3,688,014 3,388,014 - -
To Fund 328-Wetland Mitigation Fees - - - - -
Total Transfers Out $ 1,828,410 $ 13,412,775 $ 10,706,789 $ 5,605,065 $ 2,719,373
120
2025-2026 Preliminary Budget Section IV: Operating Budget
DEBT SERVICE FUNDS
Debt Service funds account for the payment of outstanding long-term general obligations of the City.
The City has five debt service funds: the 2020 LTGO Refunding Bond Fund, the SCORE (South
Correctional Entity) Debt Service Fund, and the Golf/Cemetery Refunding Debt Service Fund.
The Golf/Cemetery Refunding Debt Service is expected to be retired in 2025.
Fund Budget
232 Local Revitalization 2023 2024 2024 2025 2026
2010 C&D Bond Debt Actual Adjusted Estimate Budget Budget
Budget
Revenues
Beginning Fund Balance $ 460,163 $ 483,916 $ 483,916 $ 508,936 $ 509,036
LRF Sales Tax Credit 250,000 250,000 250,000 250,000 250,000
Investment Income 23,703 - 24,920 - -
BAB Subsidy - - - - -
Operating Transfers In 1,257,550 1,254,200 1,254,200 1,258,900 1,251,400
Total Revenues $ 1,991,416 $ 1,988,116 $ 2,013,036 $ 2,017,836 $ 2,010,436
Expenditures
Debt Service Principal $ 770,000 $ 805,000 $ 805,000 $ 850,000 $ 885,000
Debt Service Interest 737,500 699,100 699,100 658,800 616,300
Ending Fund Balance 483,916 484,016 508,936 509,036 509,136
Total Expenditures $ 1,991,416 $ 1,988,116 $ 2,013,036 $ 2,017,836 $ 2,010,436
121
2025-2026 Preliminary Budget Section IV: Operating Budget
Fund Budget
2023 2024 2024 2025 2026
238 SCORE 2009 A&B Bond Debt Actual Adjusted Estimate Budget Budget
Budget
Revenues
Beginning Fund Balance $ - $ - $ - $ - $ -
BAB Subsidy - - - - -
Interlocal Grants-Host City - 62,560 - 63,360 62,360
SCORE Contract Cities Revenue - 1,303,640 - 1,303,640 1,303,640
Operating Transfers In - - - - -
Total Revenues $ - $ 1,366,200 $ - $ 1,367,000 $ 1,366,000
Expenditures
Debt Service Principal $ - $ 723,300 $ - $ 753,000 $ 789,700
Debt Service Interest - 642,900 - 614,000 576,300
Ending Fund Balance - - - - -
Total Expenditures $ - $ 1,366,200 $ - $ 1,367,000 $ 1,366,000
Fund Budget
276 Golf/Cemetery 2023 2024 2024 2025 2026
Refunding Debt Service Actual Adjusted Estimate Budget Budget
Budget
Revenues
Beginning Fund Balance $ - $ - $ - $ - $ -
Investment Income - - - - -
Operating Transfer In 370,465 374,400 374,400 372,400 -
Total Revenues $ 370,465 $ 374,400 $ 374,400 $ 372,400 $ -
Expenditures
Debt Service Principal $ 352,733 $ 362,400 $ 362,400 $ 366,300 $ -
Debt Service Interest 17,732 12,000 12,000 6,100 -
Ending Fund Balance - - - - -
Total Expenditures $ 370,465 $ 374,400 $ 374,400 $ 372,400 $ -
122
2025-2026 Preliminary Budget Section IV: Operating Budget
CAPITAL IMPROVEMENT FUND
The Capital Improvement Fund (Fund 328) manages the proceeds of grants and receives transfers in
from F331 -Real Estate Excise Tax(REET).All funds are used for capital projects or major equipment
purchases. The Finance Department is responsible for the budget in this capital fund.
Fund Budget
2023 2024 2024 2025 2026
328 Capital Improvements Adjusted
Actual Budget Estimate Budget Budget
Revenues
Assigned Fund Balance-Streets $ 76,304 $ 79,383 $ 76,304 $ 79,383 $ 79,383
Beginning Fund Balance 16,058,066 15,589,907 15,592,986 1,461,681 1,482,181
REET 1 1,452,889 1,100,000 1,100,000 - -
REET 2 1,452,889 1,100,000 1,100,000 - -
Grants 777,652 4,290,582 4,290,582 80,000 420,000
Charges for Services 22,859 200,000 200,000 50,000 50,000
Investment Income 764,021 46,300 567,900 20,500 20,500
Contributions&Donations - 4,030,250 4,030,250 - -
Miscellaneous Revenue - - 18,040 7,200,000 11,840,000
Insurance Recoveries 20,000 - - -
Operating Transfer In 755,901 6,185,944 7,885,944 845,000 940,000
Total Revenues $ 21,380,582 $ 32,622,366 $ 34,862,006 $ 9,736,564 $ 14,832,064
Expenditures
Facility Needs Study&Master Plan $ - $ 2,300,000 $ 2,300,000 $ 5,000,000 $ 11,840,000
City Wetland Mitigation - - - - -
Facilites Projects 118,694 1,019,461 1,019,461 - -
Parks Projects 696,829 13,227,365 16,927,365 30,000 30,000
Public Works Projects 87,506 1,145,895 1,145,895 355,000 360,000
Transportation Projects-REET 2 1,104,994 4,104,858 4,104,858 590,000 1,020,000
12th Street Property Purchase 2,460,884 53,806 53,806 2,200,000 -
Operating Transfers Out-REET 1 851,304 1,370,738 1,370,738 - -
Operating Transfers Out-REET 2 179,884 228,800 228,800 - -
Operating Transfers Out-REET 2 to F103 172,989 449,146 449,146 - -
Operating Transfers Out-Other 38,189 31,811 31,811 - -
Miscellaneous 20 - - - -
Transfer Out REET 1 to F331 - - 837,632 - -
Transfer Out REET 2 to F331 - - 4,851,430 - -
Assigned Fund Balance-Streets 76,304 79,383 79,383 79,383 79,383
Ending Fund Balance 15,592,986 8,611,103 1,461,681 1,482,181 1,502,681
Total Expenditures $ 21,380,582 $ 32,622,366 $ 34,862,006 $ 9,736,564 $ 14,832,064
123
2025-2026 Preliminary Budget Section IV: Operating Budget
LOCAL REVITALIZATION FUND
The Local Revitalization Fund (Fund 330) accounts for projects within the designated local
revitalization boundary. Funding was established by Senate Bill 5045, which designated the City of
Auburn as a demonstration project. Through the state, local revitalization funding provides the City
with $250,000 annually for 25 years—from 2010 to 2035—to construct infrastructure projects within
the designated revitalization boundary. The financing is a credit against the state's portion of
sales/use tax. The goal of local revitalization funding is to stimulate economic growth and future
development through the infrastructure improvements.
Fund Budget
2023 2024 2024 2025 2026
330 Local Revitalization Actual Adjusted Estimate Budget Budget
Budget
Revenues
Beginning Fund Balance $ 272,819 $ 485,926 $ 485,926 $ 16,333 $ 17,333
Grants - 100,000 100,000 - -
Investment Income 19,466 1,000 24,400 1,000 1,000
Contributions&Donations - - - - -
Insurance Recoveries 228,154 46 - - -
Operating Transfer In 38,189 2,675,077 2,675,077 1,000,000 -
Total Revenues $ 558,627 $ 3,262,049 3,285,403 $ 1,017,333 $ 18,333
Expenditures
Salaries&Wages $ 22,651 $ - $ 21,500 $ - $ -
Personnel Benefits 10,405 - 11,406 - -
Capital Outlay 39,646 3,236,164 3,236,164 1,000,000 -
Ending Fund Balance 485,926 25,885 16,333 17,333 18,333
Total Expenditures $ 558,627 $ 3,262,049 3,285,403 $ 1,017,333 $ 18,333
124
2025-2026 Preliminary Budget Section IV: Operating Budget
REAL ESTATE EXCISE TAX
The Real Estate Excise Tax (Fund 331) manages the proceeds of REET 1 and REET 2. These
funds are then transferred to other capital funds for capital projects. The Finance Department is
responsible for the budget in this capital fund.
Fund Budget
2023 l 2024 2025 2026
331 Real Estate Excise Tax Adjusted
Actual Budget Estimate Budget Budget
Revenues
Beginning Fund Balance $ - $ - $ - $ 5,689,062 $ 5,398,962
REET 1 - - - 900,000 900,000
REET 2 - - - 900,000 900,000
Tax Penalty-REET 1 - - - - -
Tax Penalty-REET 2 - - - - -
Investment Income-REET 1 - - - 20,000 20,000
Investment Income-REET 2 - - - 20,000 20,000
Interest on Tax-REET 1 - - - - -
Interest on Tax-REET 2 - - - - -
Operating Transfers In - - 5,689,062 - -
Total Revenues $ - $ - $ 5,689,062 $ 7,529,062 $ 7,238,962
Expenditures
Salaries&Wages $ - $ - $ - $ - $ -
Personnel Benefits - - - - -
Transfers Out-REET 1 - - - 553,800 551,700
Transfers Out-REET 2 - - - 1,576,300 1,018,000
Capital Outlay - - - - -
Ending Fund Balance - - 5,689,062 5,398,962 5,669,262
Total Expenditures $ - $ - $ 5,689,062 $ 7,529,062 $ 7,238,962
125
2025-2026 Preliminary Budget Section IV: Operating Budget
SOLID WASTE UTILITY DIVISION
Mission Statement
The Solid Waste Division provides environmentally sound and safe disposal of solid and hazardous
waste and provides waste reduction and recycling opportunities to increase public awareness within
the City of Auburn.
Department Overview
The City currently contracts with Waste Management for solid waste collection, billing agent services,
and customer service. City staff are responsible for overall contract management. The City's new
contract with Waste Management was effective October 1, 2021. Under this contract, Waste
Management provides solid waste service to most of the City. The Bridges community on Lea Hill was
annexed effective January 1, 2024, and Republic Services continues to provide solid waste collection
to its approximately 400 households.
The City has an interlocal agreement with King County for disposal of all solid waste materials
generated within City limits. The Solid Waste Utility Division encourages community participation in
Auburn's solid waste programs by proactively managing and monitoring the daily activities of the solid
waste contractors; continually assessing the regulatory and political climate pertaining to solid and
hazardous waste collection and disposal, recycling and waste prevention; and reviewing the adequacy
of our annual level of service to meet community needs.
Accomplishments and Objectives
2023-2024 Progress Towards Major Goals Strategic
Goals 2023-2024 Goals for 2025-2026 Goal
• Increase the residential recycling • The City's residential diversion rate • Increase the residential recycling Fiscal
and compostables diversion rate was 49.4%in 2023,and 2024 and compostables diversion rate Sustainability
to 50%in 2023 and 2024. appears to be maintaining around to 50%in 2025 and 2026.
50%
• Increase the total City recycling • The total City diversion rate in • Increase the total City recycling Fiscal
and compostables diversion rate 2023 was 27%. There are some and compostables diversion rate Sustainability
to 30%(excluding private sector large companies in Auburn who to 30%(excluding private sector
recycling and composting use private sector composting recycling and composting
services). services that are not included in services).
the diversion rate.
• Work with other City departments • The City has begun discussions • Coordinate solid waste related Community
and possibly neighboring with neighboring jurisdictions to outreach campaigns with Wellness
jurisdictions to create an outreach determine what types of outreach neighboring jurisdictions to reach
campaign to reduce illegal campaigns we can collaborate on. more people.
dumping/litter.
• Work with other City departments • Staffing levels have not allowed for • Work with other City departments Infrastructure
to develop a recycling collection work on this project to begin,but it to develop a recycling collection
program for batteries,office is something we still plan to program for batteries,office
equipment,and other items as pursue. equipment,and other items as
needed. needed.
• Implement a solid waste lien Fiscal
process to assist WM with Sustainability
collecting from delinquent
accounts.
126
2025-2026 Preliminary Budget Section IV: Operating Budget
Performance Measures
Tons of Residential &Commercial Garbage Collected
The City of Auburn garbage tonnage has slowly increased over 2022 and 2023. We expect the tonnage to
continue to steadily grow in 2024 and on as the City expands.
Tons of Garbage Collected
60,000
50,654 50,019 50,031 51,000 51,500 52,000
50,000
40,000
30,000
20,000
10,000
2021 2022 2023 2023 2025 2026
Est Goal Goal
Tons of Residential &Commercial Garbage Collected
The City of Auburn garbage tonnage has slowly increased over 2022 and 2023. We expect the tonnage to
continue to steadily grow in 2024 and on as the City expands.
Tons of Recycling &Yard Waste Collected
25,000
20,000 19,211 19,095 18 312 19,300 19,400 19,500
15,000
10,000
5,000
2021 2022 2023 2024 2025 2026
Est Goal Goal
Residential Diversion Rate
Auburn residents diverted almost 50%of their waste from the landfill in 2022 and 2023.The City anticipates
residential diversion will stay steady,which is in line with King County estimates.
Residential Diversion Rate
75%
: 111111
49.7% 49.4% 50.0% 50.5% 51.0%
0%
2021 2022 2023 2024 2025 2026
Est Goal Goal
127
2025-2026 Preliminary Budget Section IV: Operating Budget
2025-2026 Working Capital Budget
2024
434 Solid Waste 2023 Adjusted 2024 2025 2026
Actual Budget Estimate Budget Budget
OPERATING REVENUES
Charges for Solid Waste Service $ 27,564,658 $ 30,411,200 $ 30,610,500 $ 32,402,700 $ 34,746,600
Grants 86,581 136,000 136,000 70,000 70,000
Interest Earnings 188,914 44,200 237,300 50,000 50,000
Rents,Leases and Concessions - - - - -
Miscellaneous Revenue 32,247 - - - -
TOTAL OPERATING REVENUES $ 27,872,401 $ 30,591,400 $ 30,983,800 $ 32,522,700 $ 34,866,600
OPERATING EXPENDITURES
Salaries&Wages $ 127,678 $ 133,859 $ 11,700 $ - $ -
Benefits 69,024 81,999 6,400 - -
Supplies 18,441 59,600 14,000 48,600 48,600
Services&Charges 28,982,046 30,790,600 30,078,642 31,842,300 33,820,300
Debt Service Principal - - - - -
Interfund Payments forServlce 180,492 186,100 186,100 165,778 171,230
TOTAL OPERATING EXPENDITURES $ 29,377,682 $ 31,252,158 $ 30,296,842 $ 32,056,678 $ 34,040,130
REVENUES LESS EXPENDITURES I $ (1,505,281) $ (660,758) $ 686,958 $ 466,022 $ 826,470
BEGINNING WORKING CAPITAL-January 1 2,701,771 1,196,491 1,196,491 1,883,449 2,349,471
ENDING WORKING CAPITAL-December 31 1,196,491 535,733 1,883,449 2,349,471 3,175,941
NET CHANGE IN WORKING CAPITAL(*) $ (1,505,281) $ (660,758) $ 686,958 $ 466,022 $ 826,470
(*) Working Capital=Current Assets minus Current Liabilities
128
2025-2026 Preliminary Budget Section IV: Operating Budget
INSURANCE
The Insurance Fund is maintained to pay citywide insurance premiums, unemployment insurance
claims, and to pay for property and liability losses that either fall below the City's deductible level or
for which the City has no coverage.
2025-2026 Working Capital Budget
2024
501 Insurance 2023 Adjusted 2024 2025 2026
Actual Budget Estimate Budget Budget
REVENUES
Charges for Service $ - $ - $ - $ 4,862,996 $ 5,589,318
Grants - - - - -
Interest Earnings 19,866 12,000 17,500 19,500 20,000
Rents,Leases and Concessions - - - - -
Miscellaneous Revenue - - - - -
I TOTAL OPERATING REVENUES $ 19,866 $ 12,000 $ 17,500 $ 4,882,496 $ 5,609,318
EXPENDITURES
Salaries&Wages $ - $ - $ - $ - $ -
Benefits 71,392 175,000 60,000 175,000 175,000
Supplies - - - - -
Servlces&Charges 7,745 142,500 8,200 4,870,496 5,596,818
Interfund Payments for Service - - - - -
I TOTAL OPERATING EXPENDITURES $ 79,137 $ 317,500 $ 68,200 $ 5,045,496 $ 5,771,818
REVENUES LESS EXPENDITURES I $ (59,271) $ (305,500) $ (50,700) $ (163,000) $ (162,500)1
BEGINNING WORKING CAPITAL-January 1 1,488,966 1,429,696 1,429,696 1,378,996 1,215,996
ENDING WORKING CAPITAL-December 31 1,429,696 1,124,196 1,378,996 1,215,996 1,053,496
NET CHANGE IN WORKING CAPITAL(*) $ (59,271) $ (305,500) $ (50,700) $ (163,000) $ (162,500)
(*) Working Capital=Current Assets minus Current Liabilities
129
2025-2026 Preliminary Budget Section IV: Operating Budget
FIDUCIARY FUNDS
Fiduciary funds are used to report assets held in a trustee or custodial capacity for others and cannot
be used to support the City's own programs. There are two fiduciary funds that are managed by the
Finance Department.
Fund 611 - Fire Pension Fund provides a pension for eligible firefighters.
Fund 654-South King Housing & Homelessness Partners (SKHHP) Fund is a custodial fund for the
collection and disbursement of non-City funds. This fund is not budgeted.
Fund 651 - Agency Disbursement Fund accounts for resources held in a purely custodial capacity;
this fund is not budgeted.
Fund Budget
2023 2024 2024 2025 2026
611 Fire Pension Actual Adjusted Estimate Budget Budget
Budget
Revenues
Beginning Fund Balance-Designated $ 1,211,148 $ 1,123,248 $ 1,295,605 $ 1,262,465 $ 1,222,525
Beginning Fund Balance-Undesignated 679,384 747,080 574,723 574,723 574,723
Fire Insurance Prevention Tax 114,235 88,400 119,516 130,500 138,400
Investment Income 89,097 15,200 81,600 37,400 38,100
Unrealized Gain(Loss)on Investment - - - - -
Operating Transfers In - - - - -
Total Revenues $ 2,093,863 $ 1,973,928 $ 2,071,444 $ 2,005,088 $ 1,973,748
Expenditures
Salaries&Wages $ 210,760 $ 219,256 $ 219,256 $ 192,840 $ 192,840
Personnel Benefits - - - - -
Services&Charges 12,775 15,000 15,000 15,000 15,000
Interfund Payments for Services - - - - -
Ending Fund Balance-Designated 1,295,605 992,592 1,262,465 1,222,525 1,191,185
Ending Fund Balance-Undesignated 574,723 747,080 574,723 574,723 574,723
Total Expenditures $ 2,093,863 $ 1,973,928 $ 2,071,444 $ 2,005,088 $ 1,973,748
130
2025-2026 Preliminary Budget Section IV: Operating Budget
PERMANENT FUNDS
Permanent funds are used to report resources that are legally restricted to the extent that only
earnings, and not principal, may be used for purposes that support the City's programs. The City has
one permanent fund: Fund 701 - Cemetery Endowment Care Fund, which accounts for non-
expendable investments held by the City's trustee. The interest earned on investments can be used
only for preservation and capital projects at the cemetery.
Fund Budget
2023 2024 2024 2025 2026
701 Cemetery Endowment Adjusted
Actual Budget Estimate Budget Budget
Revenues
Beginning Fund Balance-Designated $ 2,070,671 $ 2,102,357 $ 2,151,307 $ 2,227,807 $ 2,287,807
Beginning Fund Balance-Undesignated 130,635 287,852 238,902 315,002 345,002
Lot Sales 80,637 47,500 76,500 60,000 60,000
Investment Income 108,267 16,630 76,100 30,000 30,000
Total Revenues $ 2,390,209 $ 2,454,339 $ 2,542,809 $ 2,632,809 $ 2,722,809
Expenditures
Operating Transfers Out $ - $ - $ - $ - $ -
Ending Fund Balance-Designated 2,151,308 2,317,589 2,227,807 2,287,807 2,347,807
Ending Fund Balance-Undesignated 238,902 136,750 315,002 345,002 375,002
Total Expenditures $ 2,390,209 $ 2,454,339 $ 2,542,809 $ 2,632,809 $ 2,722,809
131
CITY
JBUI-tN
WASHINGTON
City Attorney
Jason Whalen
21 F.T.E.
I I I I
City Clerk Chief Prosecutor Paralegal Deputy City
Attorney
I A I I
II Prosecutors(4) I I
Deputy City Clerk Real Estate Senior City
(2) Records Clerk(5) I • Manager Staff Attorney
•
Domestic Violence
Paralegal
Legal Assistant(2)
F.T.E.=Full Time Equivalent
133
2025-2026 Preliminary Budget Section IV: Operating Budget
LEGAL DEPARTMENT
Mission Statement
The missions of the Legal Department are to provide accurate and timely legal advice and information
to the City, to represent the City in all civil and criminal litigation, and to provide timely and accurate
customer service, including public records.
The mission statement of the Real Estate Division is to provide reliable service, real estate
management, and optimal utilization of the City's real estate assets.
Department Overview
The City Attorney's Office is a full-service legal department consisting of the Civil Division, the
Prosecution Division, Real Estate Division, and the City Clerk's Office. The Civil Division represents
the City in all civil litigation. It prepares ordinances, resolutions, petitions, contracts, leases,
easements, deeds, notices and other legal documents, and provides pragmatic, impartial, and timely
legal advice to the City.
The Prosecution Division prosecutes misdemeanor and gross misdemeanor criminal cases in the King
County District Court.
The City Clerk's Office is responsible for codifying ordinances, preparing City Council and other board
and commission agendas and minutes, and attending Council and other committee meetings. The
City Clerk's Office monitors various legal matters; acts as a central repository for all municipal records;
processes claims for damages, requests for public records and public information, and passport
applications.
The Real Estate Division provides all manners of real estate services to the various City departments,
while also acting as the "owner" of real estate held in the general fund account. Responsibilities
performed by the Real Estate Division can generally be broken into three main categories; 1) sales
and leasing of real estate where the City has or desires an interest, 2) property rights, management&
maintenance of City owned or controlled real estate; and 3) division management & special projects.
Special projects is further broken down to include two additional sub-focus areas; i) use of real estate
to accomplish the strategic and/or special needs of the City, and ii) identification and application of
non or underperforming real estate owned by the City.
134
2025-2026 Preliminary Budget Section IV: Operating Budget
Accomplishments and Objectives
2023-2024 Progress Towards Major Goals Strategic
Goals 2023-2024 Goals for 2025-2026 Goal
• Work with other departments to utilize Laserfiche for City • Departments are expanding their use of Laserfische for • To increase efficicency and productivity of all departments, Infrastructure
Records managing their electronic records continue to work towards development of a city-wade
electronic document management policy
• Continue operating and potentially expand the Aubum • Community Court is going well We are now accepting • Continue working towards expansion of Community Court Community Safety
Community Court focusing on accountability participants who are in custody Them have been Work to find a space in the court schedule to accommodate
discussions with all stakeholders about expanding the community court expansion,while balancing the other
Community Court to all day,rather than just half Many needs of cnminal prosecution
logistical Issues oath the expansion haw been resolved,
including coordination for non-police secunty,increase in
participants and mom prouder involvement
• Partner with City partners and the Community for a • Ongoing discussions regarding going back to a Municipal • Assist the City to evaluate whether the judicial services to the Fiscal Sustainability
Municipal Court study to determine whether our court Court City am most economically provided by the current
system is meeting community needs anangment oath the King County Distnct Court,or through an
altemate agreement,and whether the arrangement oath the
King County Distnct Court can be improved to better meet the
City's Community Safety goal
• Continue reviewing old warrant files and work with Court • Continue reviewing old warrant files and work with Court • Continue working to satisfy requirements to get warrants Community Safety
partners to increase defendant attendance partners to increase defendant attendance sooner on cases Continue to work with the court to add old
cases,where a Defendant picks up a new charge,to hear all
cases together
• Coordinate with SCORE jail to enable defendant/case • Staff has done site units to SCORE to better understand • Continue waking with SCORE on efficiency Infrastructure
access to treatment modalities services avedable to in custody defendants SCORE has
improved in functionaity inworking oath providers
• Continue working to improve efficacy at cnminal tnal by Community Safety
increasing reviews of the sufficiency of evidence in cases set
for a readiness heanng and by increasing proactive contact
with witnesses and victims
• Work internally and with other departments to create • Initiated use of Laserfiche and Docusign programs to route • Continue to work internally and with other department to Fiscal Sustainability
mom efficient workflows for legal review of contracts, electronic contracts for renew and signature by the city consolidate and impose the workflows for legal maw of
resolutions,and ordinances attorney and mayor contracts,resolutions,and ordiances
• Continue to work with the Mayor and City staff,as well as • This is a continuous goal for the Legal Department,and the • Continue to work with the Mayor and City staff,as well as the Community Wellness
the regional and State participants,to develop strategies City's legislative strategies are consistently being evaluated regional and State participants,to develop strategies for
for legislative bills to enhance the ability of Auburn and legislative bills to enhance the ability of Aubum and other
other cities in the State to carry out their municipal cities in the State to carry out their municipal responsibilities
responsibilities
• Continue electronic discovery • Electronic discovery is the pnmary method for transmission • Work with Court to update forms to allow for electronic Infrastructure
of materials Several attorneys still require matenals to be discovery transmission to pro se parties
mailed
• Review and destroy electronic files from network dews in • Training and guidance has been provided for electronic • Continue electronic records management training and Infrastructure
accordance oath State Retention schedule records destruction Departments have made significant compliance with the Washington State Retention schedule
progress in destroying electronic records per the
Washington State Retention Schedule and updating
practices for future compliance
• Insure that clerk absences do not diminish the level of Fiscal Sustamability
customer service provided to the public and City staff by cross
training all clerks in the venous procedures and duties
performed by the Clerk's office
• Promote transparency and citizen engagement in City Community Wellness
government by providing first installment of requested public
records within 30 business days
• Work with departments to enhance the electronic • Electronic signature process has been updated • WA
signature and contract review process
• Provide effective and efficient management through the • Established limited-service landscaping contract servicing • Work with the Parks Maintenance Department to identify and Fiscal Susta inability
creation and establishment of maintenance plans of all the 5 downtown public parking lots,the JC and the JC create a plan to address underserved City property and right
City-related properties with special focus areas in the Employee parking lot Services provided under the contract of way Community Wellness
downtown core include weeding,tree trimming,spring refresh,pressure
washing,planting,storm cleanup,snow plowing and de-
icing
Took over management of the Downtown Project Helper
previously overseen by EcDev Brought on 2nd Downtown
Project Helper Both focus their efforts to clean downtown
City properties and downtown area in general Duties include
trash pickup,pickup veg debns,wipe down garbage cans,
benches,chairs,etc water plants in public parking lots,
clean up pet waste station
• Begin the establishment of a maintenance and repair • A budget was successfully established for the 23-24 budget • Promote sustainable infrastructure by addressing the Fiscal Susta inability
budget capable of supporting future management plans and beyond However,the budget is not sufficient to support progressive detenoration of the City's downtown parking lots,
future and expanding needs as identified in the 2023 Parking Lot Management Plan and Community Wellness
study Expand the budget for and perform rehabilitation
measures on the parking lots
135
2025-2026 Preliminary Budget Section IV: Operating Budget
Performance Measures — Legal Department
Resolutions&Ordinances Prepared
Minimal increases in the number of ordinances prepared is partially reflective of change in practice whereby
only those Council actions which prescribe permanent rules of conduct or government that specifically require
adoption by ordinance according to State law are done by ordinance. Other Council actions involving contracts
or actions involving special or temporary nature can be accomplished by resolution.
Resolutions & Ordinances Prepared
100
90
80
70 L-I
gg
51
50
40 49
30 38 tit
20 Ft]
10
0
2021 2022 2023 2024 Est 2025 Est 2026 Est
•#of Resolutions ❑#of Ordinances
Criminal Misdemeanor Cases
Criminal charges in cases involving State law are of two types-misdemeanors and felonies. Misdemeanor
offenses are punishable by imprisonment for a term of not more than one year and include minor assaults, theft
and driving under the influence.This graph illustrates the number of criminal misdemeanor cases opened by the
City Attorney's Office.
Criminal Misdemeanor Cases Opened
5,000
4,000
3,000 2,759 2,600 2,lJ 2,700
2,339 2,487
2,000
1,000
0
2021 2022 2023 2024 Est 2025 Est 2026 Est
136
2025-2026 Preliminary Budget Section IV: Operating Budget
Department Budget
2023 2024 2024 2025 2026
001.15 Legal Actual Adjusted Estimate Budget Budget
Budget
Expenditures
Salaries &Wages $ 2,366,421 $ 2,173,494 $ 2,173,494 $ 2,385,771 $ 2,479,721
Personnel Benefits 904,560 954,099 954,099 980,130 1,040,182
Supplies 5,011 14,800 14,800 14,800 14,800
Services &Charges 2,214,796 928,600 928,600 778,900 778,900
Capital Outlay - - - - -
Interfund Payments For Service 575,400 592,400 592,400 629,577 656,369
DEPARTMENT TOTAL $ 6,066,188 $ 4,663,393 $ 4,663,393 $ 4,789,178 $ 4,969,972
Department Employees
001 Legal FTEs 2022 2023 2024 2025 2026
Legal FTEs 21.00 21.00 21.00 21.00 21.00
TOTAL LEGAL FTEs 21.00 21.00 21.00 21.00 21.00
137
CITY
JBUI-tN
WASHINGTON
Director of Community Development
Jason Krum
28 F.T.E.
Assistant
Administrative Director of I Office
Assistant Community Assistant
Development
I
I I I I
Business
Planning Code
Services Building Plan License Compliance
Manager Reviewer(2) Program Manager
Coordinator
I I • I
Building Inspector Code
Planner(4) (2) Compliance
Officer(2)
I I Economic
Housing Repair Development
Long Range Program Manager
Planner Coordinator
IEconomic
Development
Housing Repair Coordinator
Technician
I
Permit Center
Technician (3)
I
Development
Engineer
Manager
I
Development
Review Engineer
(2)
•
F.T.E. = Full Time Equivalent
139
2025-2026 Preliminary Budget Section IV: Operating Budget
COMMUNITY DEVELOPMENT DEPARTMENT
Mission Statement
To serve the Auburn community by providing consistent, high-quality customer service, and implementing
City Council goals and policies in land use planning, environmental protection, building safety,
development engineering, code enforcement, economic development, and licensing.
Department Overview
Community Development is comprised of the divisions of Planning, Building, Development Engineering,
Code Enforcement, Economic Development, Licensing, Housing Repair, and the Permit Center.
Accomplishments and Objectives — Community Development
2023-2024 Goals Progress Towards Major Goals Strategic
2023-2024 Goals for 2025-2026 Goal
• Develop internal department • Established department Assistant Director role • Ongoing investment and focus on Fiscal Sustainability
programs and methods that for continuity of department leadership depth and professional development,leadership training,
enhance leadership depth and coverage as well as strengthen succession and succession planning opportunities.
succession planning. planning opportunities.Other interim,acting,and
leadership development opportunities have also
been realized in response to leadership changes
in 23/24.Ongoing incorporation of elements of
Managing with Heart&Mind training of 2023
• Identify and implement protocols • Created draft department language access • Create a department Racial Equity Plan to Fiscal Sustainability
and practices that are designed to policy as a foundational guide for assessment of identify protocols and practices to realize
create more equity within the future translation and interpretation of greater equity for internal and external Community Wellness
community. department services services
• Identify and implement protocols • Created standard department language and • Create a department Racial Equity Plan to Fiscal Sustainability
and practices that are designed to practices for recruitment efforts as well as identify protocols and practices to realize
create more equity within the work standardized internal onboarding training plan for greater equity for internal and external Community Wellness
place all staff seances
• Implement additional efforts to • Annual update of fee schedule for department • Implement additional efforts and refine Fiscal Sustainability
achieve the development cost specific fees to continue to keep pace with cost processes to achieve established maximum
recovery fees identified in 2019. recovery goals permit/project review timeline targets. Community Wellness
Infrastructure
• Develop stronger techniques for • Achieved stronger coordination and • Implement housing related policies identified Community Wellness
coordinating housing related representation regionally(SKHHP,SKHHP Staff in the updated Comprehensive Plan
policies and issues between Work Group,Affordable Housing Committee, Infrastructure
SKHHP,Planning Services, etc.)to realize a more favorable alignment of
Community Services,and the goals and regional long range planning efforts.
Executive and Legislative Affordable Housing identified as topic area of the
branches of the City. Community Wellness Special Focus Area
• Relocate the Multifamily Tax • Policy updates and recommendations for the • Update Multifamily Tax Exemption policies Fiscal Sustainability
Exemption program from Multifamily Tax Exemption program included in as identified in the updated Comprehensive
downtown to another area of the the Comprehensive Plan update proposed for Plan
city adoption by end of 2024 This update will guide
the future implementation
• Identify the two high priority areas • No progress made • Goal to remain Identify the two high priority Fiscal Sustainability
eligible for tax increment financing. areas eligible for tax increment financing.
140
2025-2026 Preliminary Budget Section IV: Operating Budget
PLANNING DIVISION
The Planning division is responsible for the following:
• Formulating and recommending comprehensive goals on planning, ensuring compliance with the
Growth Management Act, Countywide Planning Policies, and Regional Planning requirements.
• Coordinating with other City departments to ensure City plans and projects are compatible with the
Comprehensive Plan.
• Developing and maintaining the Comprehensive Plan and special purpose plans as they are
amended on an annual basis and as periodically required by state law.
• Providing staff to planning commission, hearing examiner, and local and regional committees and
cooperatives as directed by the Mayor.
• Ensuring compliance with statutory requirements relative to federal, state, and local environmental
laws and policies.
• Acting as the City's responsible official for State Environmental Policy Act(SEPA)compliance, and
Shoreline Management Program Manager.
• Reviewing public and private development proposals for adherence to land use, zoning,
environmental, floodplain, shoreline, and land division policies and regulations.
• Management of the City's Façade Improvement Program.
• Participation in WRIA 9, WRIA 10, and the King County Flood Control District regional partnerships
for long range planning, property acquisition, restoration and enhancement of the Green and White
Rivers.
• Archiving and maintaining files for both private and public restoration and mitigation sites.
• Provide funding and support to local and regional environmental education efforts.
Accomplishments and Objectives— Planning
2023-2024 Goals Progress Towards Major Goals Strategic
2023-2024 Goals for 2025-2026 Goal
• Identify and implement • 2021 Housing Action Plan recommendations • Update Auburn City Code to be in alignment Community Safety
recommendations outlined in the incorporated into proposed Comprehensive Plan of Comprehensive Plan and support
2021 Housing Action Plan for adoption by 12/31/2024 opportunities for middle housing Infrastructure
development.
• Complete the State mandated • Continuous and ongoing work occurring for the • Update Auburn City Code to be in alignment Community Safety
periodic update to the periodic update to the Comprehensive Plan. and consistent with changes in the
Comprehensive Plan by 12/31/24. Comprehensive Plan update on track for Comprehensive Plan. Community Wellness
12/31/2024 adoption
Infrastructure
• Complete an overhaul of the • Preliminary overhaul of the Downtown Urban • Complete overhaul and update of the Community Safety
Downtown Urban Center Plan. Center Plan occurring with the periodic Downtown Urban Center Plan as well as the
Comprehensive Plan Update Work will be Downtown Urban Center Design Standards Community Wellness
ongoing in 2025/2026
Infrastructure
141
2025-2026 Preliminary Budget Section IV: Operating Budget
BUILDING DIVISION
The Building division is responsible for the following:
• Reviewing public and private development proposals for adherence to building, fire, structural and
property maintenance policies and regulations.
• Performing field inspections to ensure that buildings and property are developed consistent with
approved building plans and structural engineering designs.
• Performing emergency field assessment of damaged structures as a result of events such as fire,
flood, or vehicle impact.
• Coordinating with Valley Regional Fire Authority during the review of development proposals.
• Administration of the Housing Repair program which offers low-income city residents grants for
emergency home repairs. These grants help Auburn's low-income homeowners preserve and stay in
safe and affordable housing.
Performance Measures — Building Division
Housing Repair Services -Households Serviced
The City offers some eligible low-income residents grants for emergency home repairs. By providing these services,
senior homeowners are better able to age in a safe home environment, and households who would not be able to
afford the repairs otherwise are prevented from experiencing homelessness or displacement as a result of repair costs.
Our performance measures were impacted in 2021 due to COVID guidelines.
Number of Households Served
80
62 62 65 65 65
60 52
40
20
2021 2022 2023 2024 Est 2025 Goal 2026 Goal
DEVELOPMENT ENGINEERING DIVISION
The Development Engineering division is responsible for the following:
• Reviewing public and private development proposals for adherence to clearing and grading,
stormwater, erosion control, utility and transportation policies and regulations.
• Coordinating with Valley Regional Fire Authority and the City's Public Works Department during the
review of development proposals.
• Coordination of the City's participation in the National Flood Insurance Program, FEMA Community
Assistance Visits, and Community Rating System.
142
2025-2026 Preliminary Budget Section IV: Operating Budget
CODE ENFORCEMENT DIVISION
The Code Enforcement division is responsible for the following:
• Respond to internal and external complaints regarding the potential violation of building, land use,
environmental, nuisance, utility, street and licensing codes
• Coordinate with other City departments and external agencies to determine appropriate policies,
practices and responses.
• Performs field inspections to investigate allegations of complaints and follow up inspections to aid in
the monitoring of compliance efforts.
• Issues notices, citations, liens and other instruments intended to obtain compliance after voluntary
efforts are not successful.
Performance Measures — Code Enforcement
Code Enforcement Cases Opened &Closed
This performance measure is indicative of the identification and resolution of code enforcement cases. It shows the
volume of new cases that the city has received (opened)and the volume of cases that have been resolved (closed).
The performance measure reflects a combination of factors,including identification and resolution of violations by code
enforcement staff, the ability to effectively resolve violations and the public's increasing awareness of the City's laws
and code enforcement services through the filing of complaints.
Cases Opened & Closed
2,000 1.873
1.800 1.800 1.800
I
1,800 1,BOD
1,600
1.308
1,200 1,310
875
800 te:
400
2021 2022 2023 2024 2025 2026
•Cases Opened ❑Cases Closed Est Goal Goal
ECONOMIC DEVELOPMENT DIVISION
The Economic Development division is responsible for the following:
• Provide staff support to the Business Improvement Area (BIA) committee, the Tourism Board, and the
Lodging Tax Advisory Committee (LTAC).
• Oversight of economic development grants, contracts, and other agreements.
• Serve as a resource to the business community in their efforts to locate or grow their business within
the City.
• Provide support to comprehensive planning efforts including writing and updating the economic
development element and supporting strategic plans.
143
2025-2026 Preliminary Budget Section IV: Operating Budget
Accomplishments and Objectives — Economic Development
2023-2024 Goals Progress Towards Major Goals Strategic
2023-2024 Goals for 2025-2026 Goal
• Work closely with Greater Seattle • Facilitated the selection of the Auburn 18 • We will continue to work closely with Fiscal Sustainability
Partners to develop new business Business Park(former GSA property under Greater Seattle Partners and participate in
recruitment and continue to development as Pacific Point by IRG)for GSP opportunities to submit sites for specific Community Wellness
outreach to small businesses for Site Selector We received excellent feedback protects and facilitate business growth
growth opportunities from the Site Selector and are working closely opportunities
with IRG on a Development Agreement for this
site
• Deploy federal ARPA funds by • Partnered with the Facilities Division to • ARPA funds no longer available,goal
making investments into a safer coordinate a secunty contract for several discontinued
and mom secure business business distncts. This extra security was
environment received well by the business community.
• Complete the update to the • The Economic Development element of the • We will work to implement goals that have Fiscal Sustainability
Economic Development element Comprehensive Plan has been completed and been developed in the revised
of the comprehensive plan by accepted by the Planning Commission for comprehensive plan element Pnontization Community Wellness
12/31/24 recommendation of adoption The chapter will in 2025/26 will be focused on
be presented to City Council in 3rd quarter of policies/programs that are specific to
2024 attracting new businesses and downtown
Aubum.
• Secure additional grant funding to • Secured a grant from the Port of Seattle These • Goal achieved Management of projects
help support economic funds will be utilized to support the Green River supported by grant funding to be
development activities and College Small Business Center and to develop a incorporated into other identified and
initiatives marketing and strategy plan to recruit new detailed goals below.
businesses to Auburn
• Update the 10 Year Economic • The first phase of this objective will be • Update the 10 Year Economic Development Fiscal Sustainability
Development Strategic Plan accomplished through the Comprehensive Plan Strategic Plan incorporating the 2024
update by end of 2024 The updated Economic Comprehensive Plan elements. Community Wellness
Development element will influence the next
phase of the 10 Year Economic Development
Strategic Plan update
• Continue to work with our partners • Economic Development partnerships continue to • Develop a comprehensive framework for Fiscal Sustainability
(BIA,DAC,GRC SBC,Chamber) benefit businesses in making connections and promoting dynamic partnerships between
to provide opportunities for prowling educational opportunities In 2023 and the city,business community,educational Community Wellness
education and support of Auburn 2024 them were over a dozen classes offered to institutions,and business associations.
businesses business owners In 2024 these class This framework will outline strategies for
announcements will be translated into multiple collaboration,communication channels,and
languages to have a broader outreach. shared goals.
• Continue the new Business • In 2023 and 2024 we held 10 Business Connect • Support regular events to bnng together Fiscal Sustainability
Connect Networking Events and Events hosted by businesses spread throughout representative from the City,business
capitalize on opportunities to the City The events are attended by an average community,educational institution,DAC Community Wellness
assist existing business to of 45 people(some over 100 attendees) and Chamber
continue to grown
• Create a marketing campaign • A Request for Proposal is currently open for • Attract new businesses by identifying Fiscal Sustainability
inviting new businesses to start up submittal Funding to hire a consultant has market gaps,precisely defining the types of
in Auburn been achieved by a grant that Economic businesses Auburn seeks,strategically Community Wellness
Development has received from the Port of marketing Auburn's advantages and
Seattle We will work closely with a consultant optimizing the land and space available
to have a new campaign in place by the end of
2024
• Continue our partnership with • Continued Tnllium partnership to keep BIA area • Transferred to Real Estate division
Trillium to provide part time clean.This is currently overseen by Real Estate
employment to keep the BIA area division
clean
• Continue to provide social media • A Request for Proposal is currently open for • Implement targeted marketing campaigns to Fiscal Sustainability
messaging and marketing Work submittal Funding to him a consultant has showcase the City's advantages and attract
with Consultant on marking videos been achieved by a grant that Economic businesses that fit the defined cntena. This Community Wellness
to encourage new businesses in Development has received from the Port of includes developing a comprehensive
Auburn Seattle We will work closely with a consultant marketing strategy highlighting Aubum's
to have a new campaign in place by the end of infrastructure,workforce,incentives and
2024 quality of life. Leverage digital platforms,
industry conferences and targeted events to
mach potential businesses and investors
144
2025-2026 Preliminary Budget Section IV: Operating Budget
LICENSING &ADMINISTRATION
The Administration division is responsible for the following:
• Oversight of the City's business licensing program which includes external coordination with the
Washington State Department of Business Licensing Services, internal coordination associated with
the review of license applications, administration of the annual renewal process, and management of
business license regulations.
• Oversight of the City's rental licensing program which applies to all multi-family and single family
residential rental properties within the City.
• Administration of the City's parking permit program.
• Serves as the City's point of contact and remote point of sale location for Auburn Valley Humane
Society pet licensing.
Performance Measures — Licensing
Number of Business Licenses Issued
Businesses operating in Auburn are required to be licensed on an annual basis. Businesses are established in a given
location for such reasons as cost.Demand,location,availability and regulations.Businesses may shut down or relocate
if these conditions are unfavorable.The number of business licenses issued is an indicator of business activity,Auburn's
ability to sustain business growth, and the desirability of Auburn as a location.
Business Licenses Issued
8,000
7,500 7,800 8,000
6,262
6,000 5,119 5,558
4,000
2,000
2021 2022 2023 2024 Est 2025 Goal 2026 Goal
145
2025-2026 Preliminary Budget Section IV: Operating Budget
PERMIT CENTER
The Permit Center division is responsible for the following:
• Managing the City's One Stop Permit Center, which includes coordinating with other City departments
on provision of services to new development.
• Administration of the City's permitting software system.
• Administration of and coordination with City's online application service MyBuildingPermit.com.
Performance Measures — Permit Center
Number of Building Permits Issued
This performance measure shows the number of building permit applications submitted, reviewed for conformance with
applicable standards and approved (issued) by the City. The building permit category includes not only authorization
of construction of new buildings, but also additions and modifications to existing buildings.The level of building permit
activity is often cyclical and governed by local economic conditions and trends generalized across the various
categories of construction such as residential, commercial or industrial. The level of building permit activity is an
expression of community reinvestment and increasing assessed valuation.
Building Permits Issued
520 515
500 500 500
500
480
462
460 450
440
420
400
2021 2022 2023 2024 2025 2026
Est Goal Goal
Efficient Processing of Project Permits
The City incorporates a 120-day timeline into its code (ACC Section 14.11.010). With moving from a manual time-
period tracking to an automated system associated with its permit management software, the City seeks to track and
increase the efficiency of project permit processing by reducing the average processing timeframe by approximately
twenty percent in the coming biennium.
Number of Days in Permit Processing
140
120 116
100 86
80
80 65
60 60
60
40
20
2021 2022 2023 2024 Est 2025 Goal 2026 Goal
146
2025-2026 Preliminary Budget Section IV: Operating Budget
Department Budget
001.17 Community 2023 2024 2024 2025 2026
Development Actual Adjusted Estimate Budget Budget
Budget
Expenditures
Salaries &Wages $ 3,099,209 $ 3,352,313 $ 3,352,313 $ 3,203,359 $ 3,332,004
Personnel Benefits 1,261,989 1,526,976 1,526,976 1,409,845 1,513,152
Supplies 27,986 19,250 19,250 143,250 143,250
Services &Charges 2,773,474 4,217,185 4,217,185 1,369,520 1,359,620
Capital Outlay - - - 100,000 100,000
Interfund Payments For Service 906,000 999,800 999,800 1,072,686 1,116,269
DEPARTMENT TOTAL $ 8,068,657 $10,115,524 $10,115,524 $ 7,298,660 $ 7,564,295
Department Employees
001 Community Development FTEs 2022 2023 2024 2025 2026
Community Development FTEs 33.00 33.00 28.00 28.00 28.00
TOTAL COMMUNITY DEVELOPMENT FTEs 33.00 33.00 28.00 28.00 28.00
Full Time Equivalent(FTE)Changes:
-2.0 FTE-Due to a restructuring of this department,both the Neighborhood Programs Coordinator and Human Services Program
Coordinator positions were removed in 2024.
-1.0 FTE-In 2024,the CDBG Coordinator position was reclassed from Community Development to Human Services.
-2.0 FTE-The City is no longer reporting SKHHP employees against the FTE count as they are not Cityemployees.
147
2025-2026 Preliminary Budget Section IV: Operating Budget
SPECIAL REVENUE FUNDS
Special revenue funds account for the proceeds of specific revenue sources whose expenditures are
legally restricted.
The Community Development Department is responsible for Fund 104 - Hotel/Motel Tax Fund. This
Fund was created in 2001 to collect revenues to support tourism activities in Auburn. The Economic
Development Division is responsible for the budget in the Hotel/Motel Tax Fund.
Fund Budget
2023 l 2024 2025 2026
104 Hotel Motel Tax Actual Adjusted Estimate Budget Budget
Budget
Revenues
Beginning Fund Balance $ 464,299 $ 506,580 $ 506,580 $ 483,780 $ 477,680
Hotel Motel Tax 183,262 225,000 215,400 145,000 147,900
Film Festival Admission - 2,500 - - -
Investment Income 22,842 1,400 22,700 26,000 30,600
Total Revenues $ 670,404 $ 735,480 $ 744,680 $ 654,780 $ 656,180
Expenditures
Salaries&Wages $ - $ 48,950 $ 48,950 $ 48,950 $ 48,950
Personnel Benefits - 8,800 8,800 8,800 8,800
Supplies 498 3,200 3,200 3,200 3,200
Services&Charges 163,325 201,150 199,950 116,150 116,150
Ending Fund Balance 506,580 473,380 483,780 477,680 479,080
Total Expenditures $ 670,404 $ 735,480 $ 744,680 $ 654,780 $ 656,180
148
Director of Human Services
Kent Hay
4 F.T.E.
Anti-Homelessness Anti-Homelessnes
CDBG Coordinator Program Coordinator Outreach Program
Coordinator
F.T.E. = Full Time Equivalent
149
2025-2026 Preliminary Budget Section IV: Operating Budget
HUMAN SERVICES DEPARTMENT
Mission Statement
Our mission is to extend Compassion, Accountability, and Community to individuals experiencing
homelessness in Auburn, empowering them to rebuild their lives with dignity and participation.
Through outreach, advocacy, and collaboration with our community, we strive to provide essential
resources, including shelter, food, healthcare, and opportunities for long-term stability. Our aim is not
only to address the immediate needs of those we serve but also to foster lasting change by promoting
self-sufficiency, resilience, and inclusion.
Department Overview
• Social Services: Auburn provides various social services aimed at assisting individuals and
families in need. This includes programs for housing assistance, food support, healthcare
access, and emergency assistance for those facing crises such as homelessness or domestic
violence.
• Mental Health and Counseling: Access to mental health services is critical for overall well-
being. Auburn likely provides counseling services, support groups, and referrals to mental
health professionals to address a range of issues including depression, anxiety, trauma, and
addiction.
• Community Development:The city likely invests in community development initiatives aimed
at improving neighborhoods,enhancing infrastructure,and promoting economic development.
These efforts may include affordable housing projects, small business support programs, and
community revitalization efforts.
• Collaboration with Nonprofit Organizations: The city funds non-profit organizations though
general fund dollars through an applications process screened by a human services
committee and approved by city council likely collaborates with local nonprofit organizations
and community partners to expand the reach and impact of its human services efforts. These
partnerships may involve joint programming,funding support,and resource sharing to address
community needs more effectively
• Street Outreach: Homeless outreach teams, regularly engage with individuals experiencing
homelessness directly on the streets, in parks, and in other public spaces. They offer support,
resources, and connections to services such as shelter, housing, healthcare, and food
assistance.
• Emergency Shelter Access: Coordinating access to emergency shelters is crucial for
individuals experiencing homelessness, especially during inclement weather or times of crisis.
Outreach teams may work to connect individuals with available shelter beds and
transportation to these facilities.
• Case Management Services: Many individuals experiencing homelessness require more
intensive support to address underlying issues contributing to their homelessness, such as
mental illness, substance abuse, or lack of employment. Provide case management services
to help individuals access housing, healthcare, job training, and other resources needed to
stabilize their lives.
• Medical and Mental Health Care: Access to healthcare services is critical for individuals
experiencing homelessness, many of whom may have untreated medical or mental health
conditions. Outreach teams may collaborate with healthcare providers to offer medical
screenings, vaccinations, mental health assessments, and referrals to treatment services.
• Housing Navigation Services: Provide housing navigation services to help individuals
navigate the complex process of accessing and maintaining stable housing. This may involve
assistance with housing applications, rental assistance programs, and landlord mediation.
• Community Engagement and Education: Engagement and education initiatives aimed at
raising awareness about homelessness, addressing stigma, and fostering community support
for solutions such as affordable housing and supportive services.
• Collaboration with Partner Organizations: Collaboration with a network of partner
organizations, including local government agencies, nonprofit service providers, faith-based
150
2025-2026 Preliminary Budget Section IV: Operating Budget
organizations, and community volunteers. These partnerships help maximize resources and
coordinate efforts to better serve individuals experiencing homelessness.
Accomplishments and Objectives
2023-2024 I Progress Towards Major Goals for 2025-2026 Strategic
Goals 2023-2024 Goals Goal
• Continue working in partnership • Making sure that the Human Seances Committee has • Purchase the Consolidated Resource Center Fiscal Sustainability
with our regional organizations to the tools to guide them to make the best decisions and second find or purchase land that can
reduce homelessness in Auburn necessary when funding organizations for the 25-26 provide for a tiny village
and participate in the regional application cycle The hope is to make sure we are
solutions to significantly reduce funding organizations that are doing the work and
homelessness possibly fund fewer agencies with bigger dollars that
more agencies with fewer dollars Continue to provide
outreach to people experiencing homelessness in
aubum wherever they are located Housing people
from the shelter is pnonty,make space for people
outside to come inside,and provide access to housing
for people experiencing homelessness
• Continuing to provide outreach to • Increase the number of people housed through the • Implement Data-Driven Strategies Leverage Community Wellness
people experiencing King County Housing Management Information data from the King County Housing
homelessness in Auburn wherever System,expedite outreach to new encampments by Management Information System and other
they are located adding an outreach worker,and ensure a seamless tools to identify trends,allocate resources
response to chemical dependency treatment with the more effectively,and track progress in real-
Housing people from the shelter to support of the temporary Peer Support Specialist time
make space for people outside to
come inside,and providing access
to housing for people experiencing
homelessness
• Strengthen Outreach Programs Develop a Community Safety
more robust outreach network by adding
additional outreach workers and expanding
partnerships with local nonprofits and
healthcare providers to offer comprehensive
services directly to those in need
• Community Engagement and Education Community Wellness
Launch initiatives to engage the broader
community in understanding homelessness
issues,reducing stigma,and increasing
volunteensm and local support for
homelessness programs
• Policy and Advocacy Work on local and Fiscal Sustainability
regional advocacy to influence policy
changes that support housing affordability,
tenant protections,and increased funding for
homelessness services
Department Budget
2023 2024 2024 2025 2026
001.18 Human Services Adjusted
Actual Budget Estimate Budget Budget
Expenditures
Salaries &Wages $ - $ 229,720 $ 229,720 $ 485,102 $ 512,531
Personnel Benefits - 103,237 103,237 177,888 190,721
Supplies - 2,175 2,175 2,175 2,175
Services &Charges - 3,696,450 3,696,450 1,731,300 1,631,300
Interfund Payments For Service - - - 109,278 83,130
DEPARTMENT TOTAL $ - $ 4,031,582 $ 4,031,582 $ 2,505,743 $ 2,419,857
151
2025-2026 Preliminary Budget Section IV: Operating Budget
Department Employees
001 Human Services FTEs 2022 2023 2024 2025 2026
Human Services FTEs 0.00 0.00 4.00 4.00 4.00
TOTAL HUMAN SERVICES FTEs 0.00 0.00 4.00 4.00 4.00
Full Time Equivalent(FTE)Changes:
+1.0 FTE-The Anti-Homelessness Program Administrator position was reclassed to the Director of Anti-Homelessness position in
2023 and moved to the Human Services department in 2024.
+1.0 FTE-The Anti-Homelessness Outreach Program Coordinator position was reclassed from the Outreach Program Coordinator
position in the Mayor department in 2023 and moved to the Human Services department in 2024.
+1.0 FTE-In 2024,the CDBG Coordinator position was reclassed to Community Development to Human Services.
+1.0 FTE-In 2024,the Anti-Homelessness Program Coordinator position was created.
152
Chief Equity Officer
Brenda Goodson-Moore
3 F.T.E.
Equity, Engagement, Equity, Engagement,
& Outreach & Outreach
Coordinator Supervisor
F.T.E. = Full Time Equivalent
153
2025-2026 Preliminary Budget Section IV: Operating Budget
OFFICE OF EQUITY
Mission Statement
The City of Auburn is committed to operationalizing the values of racial equity, diversity, and inclusion
in our organization and the communities we serve, using intentional outreach and engagement to
inform our decision-making processes and by implementing equitable policies, programs and resource
allocation.
Department Overview
Improve policy, service delivery, and equitable distribution of resources to ensure that priorities of
equity are integrated into key programs, practices, and processes: (1) Use research-based practices
to develop content and facilitate learning related to race, equity, inclusion and belonging; work with
city agencies and departments to develop equity plans to identify equity opportunities and prioritize
strategies that align with citywide goals; (3) Embrace ongoing intentional outreach and engagement
within community; (4) Utilize data to measure progress of defined goals concerning social equity, race,
and social justice.
Accomplishments and Objectives
2023-2024 Progress Towards Major Goals Strategic
Goals 2023-2024 Goals for 2025-2026 Goal
• Continue national,state and • Partnered with GARE(National • Enhance DEI Training and Community Safety
regional collaborations and organization)to beta test learning Development Develop and implement
memberships that will allow modules.Selected to participate in AWC ongoing comprehensive DEI training Community Wellness
Auburn's\ice to be heard on panel discussion on Cities'Juneteenth programs for all employees,focusing on
topics of significance for a healthy recognition and celebrations. cultural competence,unconscious bias, Fiscal Sustainability
and diverse community and inclusive leadership to foster an
inclusive workplace culture where diversity
is valued,and all employees feel
respected and empowered leading to high
functioning,high performing teams
prepared and capable to serve the Auburn
community
• Implement Community Based • The City focused on internal capacity • Strengthen Community Partnerships Community Safety
Advisory Group The City will building in 2023 and 2024 in preparation for Build and maintain strong relationships
strengthen partnerships and creating and external advisory with community organizations,leaders, Community Wellness
collaborate with community commission In 2023 the City created the and stakeholders to collaboratively
members and organizations to REDI Coalition to design the city-wide,DEI address local equity and inclusion Fiscal Sustainability
advance and scale racial equity workplan Also created the IAAT(Inclusive challenges to enhance community trust
efforts across the community by Auburn Advisory Team)the city's first and cooperation,leading to more effective
identifying organizations and ERG and impactful outreach and engagement
community members interested in initiatives Creating and maintaining
working in partnership to address pathways for communities'partnership
barriers to racial equity in the with the city in decision making
organization and the Auburn processes and investments that directly
community impact them
• Equity-focused learning series, • City-wide(Police exempt,)in-person DEI • Increase Outreach and Engagement Community Safety
programs,workshops and foundational training 10 hour training Efforts Expand outreach programs to
resourcces available in vanous delivered by DeMarche Consulting in 2023 underrepresented and marginalized Community Wellness
formats(online/in-person)for all Custom Equity Fluency E-learning communities,ensuring their\ices are
employees on an ongoing basis modules developed and integrated into heard and their needs are addressed to Fiscal Sustainability
Emphasis on maintaining COA- Neogov has been delivered and will be foster greater community involvement and
wide normalizing of racial equity assigned to all city-staff Training modules participation in organizational initiatives,
meaning,principles and action provide foundational level equity fluency leading to more inclusive and
tools training representative outcomes
• Set meaningful DEI metrics, • Entered into a contra(with ncfrm to assist • Measure and Report DEI Progress Community Safety
establish clear and measurable in develping data analytics tools, metncs and benchmarks for DEI
goals,select appropriate metrics, contracted work includes initiatives,regularly tracking and reporting Community Wellness
create a framework for tracking 1 Establishing Data Measurement progress to ensure transparency and
and reporting,and regularly Strategic Framework accountability in DEI efforts,using data-
evaluate and adjust initiatives 2 Establishing a Data Collection Strategy dnven insights to inform and improve
based on the data collected 3 Establishing a Data Reporting Tool strategies and practices.
4 Developing a Strategic Framework of
Leadership's"DEI North Star"
154
2025-2026 Preliminary Budget Section IV: Operating Budget
Performance Measures — Office of Equity
Number of Graduates from the City of Auburn Civics Academy
Started in 2016, Civics Academy provides a look into the workings of the City and engages participants in a
hands-on overview of city government. Over the course of the 11-week program, participants learn about how
decisions are made,where funds are allocated, and gain an enhanced understanding of the organizational
structure and operations of the various City departments.We were unable to hold Civics Academy in 2021 due
to public health guidelines.
Number of Civics Academy Graduates
35
30 30 30
30
25
25
20 9
15
10
5
2021 2022 2023 2024 Est 2025 Goal 2026 Goal
Department Budget
2023 2024 2024 2025 2026
001.19 Office of Equity Adjusted
Actual Budget Estimate Budget Budget
Expenditures
Salaries &Wages $ 245,630 $ 230,858 $ 230,858 $ 394,857 $ 415,413
Personnel Benefits 113,058 126,575 126,575 195,730 201,425
Supplies 1,933 12,175 12,175 7,175 7,175
Services &Charges 153,597 581,200 581,200 331,950 331,950
Interfund Payments For Service - - - 84,296 89,425
DEPARTMENT TOTAL $ 514,218 $ 950,808 $ 950,808 $ 1,014,008 $ 1,045,388
Department Employees
001 Office of Equity FTEs 2022 2023 2024 2025 2026
Office of Equity FTEs 0.00 0.00 3.00 3.00 3.00
TOTAL OFFICE OF EQUITY FTEs 0.00 0.00 3.00 3.00 3.00
Full Time Equivalent(FTE)Changes:
+1.0 FTE-The Diversity,Equityand Inclusion Program Manager position was reclassed to Chief Equity Officer in 2022.This position
moved from the Mayor department to the Office of Equitydepartment in 2024.
+1.0 FTE-The DEI Community Engagement Coordinator position was reclassed to DEI Analyst in 2023.In 2024,this position was
reclassed to Equity,Engagement and Outreach Supervisor,and moved from the Mayor department to the Office of Equity.
+1.0 FTE-Position was renamed from Neighborhood Program Coordinator to Equity,Engagement and Outreach Coordinator in 2024.
155
CITY
JBUI-tN
WASHINGTON
Police Chief
Mark Caillier
150 F.T.E.
Police
Public Police Inspectional Services Wellness
Information Officer Commander Program
Designer
Senior Assistant Administrative
Administrative Police Assistant
Assistant Chief
I I
Patrol Commander(2) Investigations Administrative
Commander Services Commander
I I I
Patrol Investigations
Patrol Sergeant(8) Administrative Accreditation/Training
Patrol Officer(65) Assistant Officer
School Resource Officer(3) I
Mall Officer(2) Mai I
o
SergreantCrimes(1) Community Services
Detective(8) Sergeant(1)
I C.R.T.(4)
Bike Officers(4)
Animal Control
Special Investiaations Officers(2)
Sergeant(1) I
Detective(5)
Traffic Unit
I Sergeant(1)
Traffic(7)
Property Crimes Parking(2)
Sergeant(1) I
Detective(5)
IRecords Services
Supervisor(2)
Reaional Task Force Specialists(8)
V.N.E.T.(1) I
T.N.E.T.(1)
I Contract Positions
M.I.T.Officer(1)
Evidence Technicians •
(2)
I
/ 1 CJTC TAC Officer(1)
Crime
Analyst
C.R.T.=Community Response Team
M.I.T.=Muckleshoot Indian Tribe
T.N.E.T.=Tahoma Narcotics Enforcement Team
F.T.E.=Full Time Equivalent V.N.E.T.=Valley Narcotics Enforcement Team
CJTC=Criminal Justice Training Commission
157
2025-2026 Preliminary Budget Section IV: Operating Budget
SOUTH CORRECTIONAL ENTITY (SCORE)
The South Correctional Entity (SCORE) consolidated correctional facility was established by the
"member cities"of Auburn, Burien, Des Moines, Renton, SeaTac, and Tukwila to provide correctional
services within the jurisdiction of the member cities for the purpose of detaining arrestees and
sentenced offenders in the furtherance of public safety.
Department Budget
2023 l 2024 2025 2026
001.20 SCORE Actual Adjusted Estimate Budget Budget
Budget
Expenditures
Services &Charges $ 5,342,701 $ 5,700,000 $ 5,700,000 $ 5,900,000 $ 5,900,000
DEPARTMENT TOTAL $ 5,342,701 $ 5,700,000 $ 5,700,000 $ 5,900,000 $ 5,900,000
158
2025-2026 Preliminary Budget Section IV: Operating Budget
POLICE DEPARTMENT
Vision
To be a premier law enforcement agency that is trusted, supported and respected.
Mission Statement
To provide professional law enforcement services to our community.
Department Overview
The Auburn Police Department is a full-service law enforcement agency dedicated to serving the
citizens of Auburn. The Department also provides law enforcement services to the portions of the
Muckleshoot Reservation that fall within the geographic boundaries of the City.
The department is overseen by a Chief of Police, with an Assistant Chief in charge of operations. The
agency has four divisions headed by commanders. The Patrol Division is the largest division within
the agency and has two commanders. It consists of uniformed officers who are responsible for 911
response and the general enforcement of State law and Auburn City ordinances. The Investigations
Division handles all felony investigations, sex offender monitoring, crime analysis and
evidence/property. The Administrative Services Division is responsible for all community related
services including community programs, bicycle officers, animal control, Community Response Team,
Traffic Unit, accreditation, and the Records Unit. The Inspectional Services Division is responsible for
internal investigations/complaints, maintaining use of force records, and grant monitoring.
Accomplishments and Objectives
2023-2024 Progress Towards Major Goals Strategic
Goals 2023-2024 Goals for 2025-2026 Goal
• The Auburn Police Department • APD conducted targeted • APD will look at ways to Fiscal Sustainability
(APD)will aggressively explore emphasis patrols in areas of the streamline current processes to
innovative methods of policing so city experience high call volume. maximize budget efficiency
that they can increase unobligated APD utilized officers from Areas to examine include:records
patrol time to provide greater focus specialty assignments to management system,BWC
on reducing violent crime implement these patrols program contract,and real-time
crime information.
• To help maintain a stable • APD created a recruiting team to • APD will continue to focus on Community Safety
workforce,APD will focus on provide personal contact with innovative ways to address
innovative ways to address candidates as well as hiring an recruitment and retention of staff.
recruitment and retention of staff. outside marketing firm to create a
recruiting website and videos
• The Auburn Police Department will Community Safety
improve the perception of safety
throughout the city by utilizing
strategic enforcement and
deployment of personnel.
• APD will continue to improve Community Wellness
community relations utilizing
outreach,social media,and
partnerships to address domestic
violence related issues
• To address the needs of APD Community Wellness
employees,we will continue to
improve the Wellness program
through innovative and effective
methods by seeking grant funding
and providing programs that
promote wellness.
159
2025-2026 Preliminary Budget Section IV: Operating Budget
Performance Measures
Auburn Crime Rankings
Auburn Police Department always strives to keep crimes to under a 2% increase.
Crimes per 1,000 Citizens
125
100 92 96 97 93 92 90
75
50
25
2021 2022 2023 2024 Est 2025 Goal 2026 Goal
Priority One Response Time in Minutes
The Auburn Police Department continues to maintain an excellent response time to priority one calls (life
threatening / serious bodily injury). We will strive to maintain a response time of less than four minutes to all
serious incidents.
Priority One Response Time
(in Minutes)
6.00
5.00 4.48
4.22 4.31 4.15
4.06 4.00
4.00
3.00
2.00
1.00
2021 2022 2023 2024 Est 2025 Goal 2026 Goal
160
2025-2026 Preliminary Budget Section IV: Operating Budget
Domestic Violence Incidents
The City offers various programs that provide assistance to victims of domestic violence. A dedicated full time
Domestic Violence detective works collaboratively with members of the prosecutor's office, domestic violence
advocates and the victim's assistance programs to reduce the cycle of violence. We will continue to work with
victims of domestic violence so that they feel comfortable in reporting these often unreported acts of violence.
Domestic Violence Incidents
2,500
2,002
2,000 1,759
1,514 1,596 1,500 1,500
1,500
1,000
500
2021 2022 2023 2024 Est 2025 Goal 2026 Goal
Number of National Night Out Events Registered
National Night Out is designed to heighten crime and drug-prevention awareness; generate support for and
participation in, local anti-crime programs; and strengthen neighborhood spirit and police-community
partnerships. In addition to connecting with neighbors, residents can connect with Auburn City staff, including
Auburn Police Department staff, by requesting their presence upon registration of their neighborhood event.We
were unable to hold National Night Out in 2020 and 2021 due to public health guidelines.
National Night Out Events Registered
100
so
60
60 55
46 50
40
21
20
2021 2022 2023 2024 2025 2026
Est Goal Goal
161
2025-2026 Preliminary Budget Section IV: Operating Budget
Department Budget
2023 2024 2024 2025 2026
001.21 Police Actual Adjusted Estimate Budget Budget
Budget
Expenditures
Salaries &Wages $17,139,243 $18,759,020 $18,759,020 $19,959,833 $20,853,095
Personnel Benefits 6,360,211 7,586,046 7,586,046 7,827,579 8,458,146
Supplies 315,954 473,940 473,940 516,240 478,240
Services &Charges 4,623,263 6,108,480 6,108,480 4,494,800 4,574,800
Capital Outlay - - - - -
Interfund Payments For Service 4,789,308 4,873,400 4,873,400 7,363,280 7,456,927
DEPARTMENT TOTAL $33,227,979 $37,800,886 $37,800,886 $40,161,732 $41,821,208
Department Employees
001 Police FTEs 2022 2023 2024 2025 2026
Police FTEs 139.00 139.00 140.00 150.00 150.00
TOTAL POLICE FTEs 139.00 139.00 140.00 150.00 150.00
Full Time Equivalent(FTE)Changes:
+1.0 FTE-Per 2023 BA#3,the Cityadded a supernumerary police officer position in 2024 to backfill for an officer who had been
assigned to the Criminal Justice Training Academy.
+10.0 FTE's-Per decision package ENG.0048,requests the addition of 5 Police Commissioned Officers and 5 unbudgeted
supernumeraryofficer positions.
162
2025-2026 Preliminary Budget Section IV: Operating Budget
SPECIAL REVENUE FUNDS
Special revenue funds account for the proceeds of specific revenue sources whose expenditures are
legally restricted. The Police Department is responsible for the budget in the following special
revenue fund:
Fund 117 -The Drug Forfeiture Fund accounts for drug money that has been forfeited. The
expenditure of funds is restricted to drug enforcement
Fund Budget
2023 2024 2024 2025 2026
117 Drug Forfeiture Fund Actual Adjusted Estimate Budget Budget
Budget
Revenues
Beginning Fund Balance-Undesignated $ 1,137,015 $ 959,366 $ 959,366 $ 802,203 $ 654,270
Charges for Services 28,902 18,000 28,300 30,800 33,300
Investment Income 51,239 5,000 45,100 53,700 60,300
Miscellaneous Revenue - - - - -
Confiscated&Forfeited Property 155,692 125,000 163,500 166,800 170,100
Operating Transfer In - - - - -
Total Revenues $ 1,378,186 $ 1,107,366 $ 1,196,266 $ 1,053,503 $ 917,970
Expenditures
Salaries&Wages $ 146,979 $ 177,588 $ 163,695 $ 184,184 $ 188,129
Personnel Benefits 61,669 70,529 69,582 72,749 78,057
Supplies 58,820 69,200 69,200 69,200 69,200
Services&Charges 135,955 71,700 75,686 71,700 71,700
Intergovernmental - - - - -
Interfund Payments For Service 15,396 15,900 15,900 1,400 1,400
Ending Fund Balance-Undesignated 959,366 702,449 802,203 654,270 509,484
Total Expenditures $ 1,378,186 $ 1,107,366 $ 1,196,266 $ 1,053,503 $ 917,970
163
CITY
JBUI-tN
WASHINGTON
Director of Public Works
Ingrid Gaub
148 F.T.E.
Public Works I
1 Administrative Office
Assistant Assistant
I I I
Engineering Maintenance and
Services Assistant I Utilities Engineering Airport Operations Services
Director/City Manager(11) Manager(3)
Engineer General Manager
Senior Project Street and
Engineer(12) Vegetation
Manager(22)
Senior Traffic Water Distribution
Engineer(6) and Operations
Manager(23)
Contract Sewer/Storm
Administrative • Drainage
Manager(5) Manager(23)
Senior Project Fleet/General
Engineer(13) Services
Manager(15)
GIS Manager(6) • Fleet Administrative
Assistant
ROW Specialist SCADA1 H
Technician
Transportation *Note-Chart includes 2 frozen Fleet Mechanic-CDL positions in 2027-29
Planner
F.T.E.=Full Time Equivalent
165
2025-2026 Preliminary Budget Section IV: Operating Budget
PUBLIC WORKS DEPARTMENT
Mission Statement
Public Works strives to foster and support the quality of life of the community and to promote vigorous
economic development by providing reliable and safer public streets and utilities, and by the careful
management of new infrastructure constructed by the City and for new development.
Department Overview
Public Works includes three service areas: Engineering Services, Maintenance and Operations
Services, and the Auburn Municipal Airport. Engineering Services is functionally divided into five
groups: Administrative, Capital & Construction, Transportation Planning & Management, Geographic
Information Systems (GIS), and Utility Planning & Management. Maintenance &Operations Services
is functionally divided into Administrative, Water Operations, Water Distribution, Storm Drainage,
Sanitary Sewer, Streets, Vegetation Management, and Fleet/Central Stores.
The Public Works Department is funded by a variety of different sources. The General Fund provides
funding for Transportation Planning & Management Services, Streets, and Vegetation Management,
and for a proportional share of Engineering Services related to transportation and development-related
activity. The Public Works Department is mostly funded by the following special revenue and
enterprise funds: General Transportation (102)special revenue fund,the Water(430), Sanitary Sewer
(431), Sewer/King County Metro (433), Storm Drainage (432), and Airport (435) enterprise funds and
the Equipment Rental (550) internal service fund.
Engineering Services is responsible for several specific areas and duties, including:
• Review, approval, and management of the construction of capital improvements for streets
and utilities constructed by new development for public dedication and ownership;
• Management of the City's public works capital improvement program for design, property
acquisition,construction,and operations and maintenance of the City's infrastructure including
utilities, public streets, and the airport.
• Design, survey, and construction management services, and property and right-of-way
records management;
• Administering standards for all City-owned utility and street infrastructure improvements for
development and land use throughout the City; and
• Managing short-and long-term planning and assisting with operations for City-owned utilities
(water, sewer, and storm drainage) and associated real property assets.
• Maintenance and operation of the City's traffic signals, beacons, Intelligent Transportation
Systems (ITS), and other traffic operations systems.
• Developing, managing, and maintaining the City's GIS and other asset management data,
systems, and tools.
Maintenance &Operations Services is responsible for several specific areas and duties, including:
• Maintenance and operations of all utility systems: Water, Sanitary Sewer, Storm Drainage
• Maintenance of the street system
• Management of vegetation for street and storm systems
• Management of the City's fleet and equipment for all City departments
• Management of Central Stores for equipment and material purchases for the department
needs and needs of other departments.
For information on the Airport services, see the Airport Fund overview.
166
2025-2026 Preliminary Budget Section IV: Operating Budget
Accomplishments and Objectives
2023-2024 Goals Progress Towards Major Goals Strategic
2023-2024 Goals for 2025-2026 Goal
• Plan and implement preservation • In 2023,approximately 1-lane mile of pavement was • Plan and implement preservation Infrastructure
projects using the funding preserved with patching,grind,and overlay In 2024, projects using the funding
allocated by the City Council and several projects that include pavement preservation allocated by the City Council and Fiscal Sustainability
continue to seek and apply for elements were in construction including the Lake continue to seek and apply for
grants and partnerships to help Tapps Parkway/Sumner Tapps Highway Preservation, grants and partnerships to help
supplement the presentation D/23rd Storm Improvements,C Street SW supplement the preservation
programs Preservation,2024 Artenal Patching,and 2023 Local programs
Street Preservation Projects In 2024,the City applied
for preservation grants through the Puget Sound
Regional Council countywide competitions Outcome
of those applications appears positive but was not yet
final at the time of this budget document preparation.
• Finalize terms of annexation, • During 2023 and 2024,the annexation of the Bridges • Finalize terms of annexation, Infrastructure
prepare annexation area of the City of Kent into the City of Auburn was prepare annexation
documentation,process through completed In addition,preliminary discussions with documentation,process through Fiscal Sustainability
City Councils,and finalize City of Pacific on the A Street SE Annexation area City Councils,and finalize
were held.
• Study,design,and construct the • Dunng 2023 and 2024,the City completed 2 • Study,design,and construct the Infrastructure
first two rounds of the revised neighborhoods through the revised traffic calming additional rounds of the revised
traffic calming program and program and improvements identified throughout the traffic calming program and Community Safety
evaluate the effectiveness of the neighborhoods were constructed in 2024 for the first evaluate the effectiveness of the
revised program Plan the 3rd study area. The second study area improvements will revised program.
round of the program Identify be completed in 2025.
potential funding for the next 3-
years of the program to replace
the ARPA funds that will be spent
by the end of 2024.
• Continue to participate in City • City staff has participated in City assessments, • Continue to participate in City Community Wellness
activities to identify opportunities training and other efforts to understand potential achmties to identify opportunities
for improved seance to all sources of disparate treatment of certain segments of for improved service to all Infrastructure
customers and staff,especially the population In addition,demographic information customers and staff,especially
customers and staff from was collected and mapping tools created to provide customers and staff from
disadvantaged groups for whom information related to capital projects including disadvantaged groups for whom
service may be or may have been benefits and impacts of past and future projects. seance may be or may have been
inadequate Finally,a focus has been improving our translation inadequate.
seances related to public outreach
• Track and report photo • In 2023,the School Zone Photo Enforcement program • Continue to Track and Monitor the Infrastructure
enforcement effectiveness in was implemented and data shows that speeding effectiveness of the program and
improving compliance Evaluate dunng school zone enforcement times has reduced consider expansion of the program Community Safety
expanded use of photo The first annual report for 2023 was completed and is for both school zone enforcement
enforcement for speed available on the City's website. and general speed enforcement as
enforcement outside of school allowed by state law
zones and discuss with City
Council for potential
implementation
• Complete the major update to the • The Comprehensive Transportation Plan major update Infrastructure
Transportation Comprehensive was completed and incorporated multi-modal level of
Plan incorporating a multi-modal seance and equity in the goals,policies and actions Community Safety
level of service and equity
considerations into the plan Fiscal Sustainability
Community Wellness
• Finish developing a cost to • In 2023,the City developed and implemented online • In 2025 and 2026,additional Infrastructure
complete tool for automating tools to increase construction management efficiency improvements are planned to the
project cost projections. Begin and accuracy including cost to complete and truck cost to complete and truck ticket Fiscal Sustainability
enhancements for construction ticket in-take and tracking tools Improvements were tools Additional tools to support
management,including tracking also made to the existing bid tabulation and pay construction management will be
and logging inspector daily estimate tools. considered and potentially
reports,inspector weekly reports, developed including change order
pay estimate field measurement management,field measurement
sheets,and logging electronic sheets,and inspector daily
truck tickets.Evaluate options for reports
introducing Change Orders to the
management tool.
167
2025-2026 Preliminary Budget Section IV: Operating Budget
Performance Measures - Engineering
Number of Public Work Projects Contracted
This performance measure indicates the level of commitment by the City to improving it's public infrastructure and
investment within the City. It can also indicate the level of construction activity occurring within the public right-of-
way.
Number of Projects Contracted
21
20 19
15
14 15 15
11
10
5
2021 2022 2023 2024 Est 2025 Goal 2026 Goal
Number of Private Storm Systems Inspected
The City is required by its National Pollutant Discharge Elimination System Phase 2 permit(NPDES)to complete
annual inspections on private storm systems constructed after 2007 on an annual basis. The City also inspects
all private storm systems with an approved onsite stormwater control system on a bi-annual basis to ensure
proper function. This performance measure reflects both the required and additional inspections that are
completed each year as it relates to the City's NPDES compliance.
Number of Private Storm Systems Inspected
600
500 480
425 410 425 430
400 384
300
200
100
2021 2022 2023 2024 Est 2025 Goal 2026 Goal
168
2025-2026 Preliminary Budget Section IV: Operating Budget
Arterial/Collector Pavement Condition Index(PCI)
This performance measure reports on the average pavement condition index (PCI) of the City's arterial and
collector streets. PCI is a 0 to 100 score that reflects the overall condition of roadway pavement.A PCI of 100 is
brand new pavement and a PCI of 0 is a roadway where the pavement has turned into gravel and dirt. The most
efficient approach towards prolonging the life of a roadway is to keep the PCI at 70 or above (considered to be
"good condition") for as long as possible. Therefore, the goal of the City's arterial preservation program is to
achieve and sustain an average PCI of 70.
Number of Arterial/Collector Pavement Condition Index
(PCI)
100
80 70 70
61 60 60 61
60
40
20
0
2021 2022 2023 2024 Est 2025 Goal 2025 Goal
Department Budget
2023 2024 2024 2025 2026
001.32 Engineering Actual Adjusted Estimate Budget Budget
Budget
Expenditures
Salaries &Wages $ 2,074,457 $ 1,894,899 $ 1,894,899 $ 2,270,473 $ 2,351,713
Personnel Benefits 922,006 952,896 952,896 1,049,202 1,120,095
Supplies 111,787 105,775 105,775 23,000 23,000
Services &Charges 791,034 1,312,325 1,312,325 754,945 1,555,625
Capital Outlay - - - 2,500 -
Interfund Payments For Service 693,396 707,600 707,600 1,318,081 1,393,583
DEPARTMENT TOTAL $ 4,592,681 $ 4,973,495 $ 4,973,495 $ 5,418,201 $ 6,444,016
169
2025-2026 Preliminary Budget Section IV: Operating Budget
Department Employees
001 Engineering FTEs 2022 2023 2024 2025 2026
Engineering FTEs 55.00 56.00 60.00 60.00 60.00
TOTAL ENGINEERING FTEs 55.00 56.00 60.00 60.00 60.00
Full Time Equivalent(FTE)Changes:
+1.0 FTE-Per the 2023-2024 Budget,this includes 1.0 FTE(Project Engineer)added in 2023 to the Engineering Division in Public
Works Dept.The position will work with capital projects.
+4.0 FTE-GIS Analyst,Senior GIS Specialist,and GIS Technician was moved into the Engineering department.
170
2025-2026 Preliminary Budget Section IV: Operating Budget
STREETS DEPARTMENT
Mission Statement
The Streets Division's purpose is to provide a safe and efficient transportation system that serves
the present and forecasted needs of the Auburn community.
Department Overview
The transportation system is managed by both the Street and Vegetation Division of Maintenance
and Operations Services and the Transportation Division of Engineering Services within Public
Works.
The Streets Division has approximately 279 centerline miles of streets which is equivalent to over
633 lane miles of roadways to maintain made up of approximately 319 equivalent lane miles* of
arterial/collector streets and 314 equivalent lane miles* of local streets. Some of the key
maintenance duties include pavement patching, crack sealing, snow and ice removal, alley and
shoulder grading, sidewalk maintenance and repair, street lighting, signs, and pavement markings.
In addition, Maintenance and Operations Services is responsible for general vegetation
management along streets where it is not the adjacent property owner's responsibility and storm
drainage facilities within the City. Landscaped median islands are maintained by the Parks
Department.
*Equivalent Lane Mile = 1 Mile of 12-foot-wide pavement
Accomplishments and Objectives
2023-2024 Goals Progress Towards Major Goals Strategic
2023-2024 Goals for 2025-2026 Goal
• Continue to research new • We used new equipment to • Continue to research new Community Safety
equipment and techniques to complete more than 300 sidewalk equipment and techniques to
address sidewalk issues in a more repairs without need to replace address sidewalk issues in a more Fiscal Sustainability
efficient way. panels. efficient way.
• Continue to update inventory of • Street light inventory was updated • Complete configuration and setup Fiscal Sustainability
new street light systems and to reflect cobra-head style street of LED street light controls
additional existing street lights lights that were converted from system and complete any Community Safety
that are converted to LED standard fixtures to LED. remaining conversions of
(downtown decorative and Conversion of most downtown downtown decorative lights.
residential decorative style lights) decorative street lights was Continue working with PSE to
as they come on line in our asset complete in 2024. convert PSE lights to LED.
management system.
• Obtain 100%completion of the • Over 98%of the sign shops • Obtain 100%completion of the Fiscal Sustainability
Sign Shop Inventory in our asset inventory has been added to the sign shop inventory in our asset
database database database.
• Continue improvements related to • City staff has participated in City • Continue improvements related to Community Wellness
the equity and inclusion goals of assessments,training and other the equity and inclusion goals of
the City This includes review of efforts to understand potential the City. This includes review of
our processes and programs to sources of disparate treatment of our processes and programs to
remove barriers to service for all certain segments of the remove barners to service for all
customers and continuing to population In addition we have customers and continuing to
develop a diverse workforce incorporated new hiring practices develop a diverse work force
to encourage more diversity in the
workforce.
171
2025-2026 Preliminary Budget Section IV: Operating Budget
Performance Measures
Potholes Repaired within 24 Hours
The Maintenance&Operations Department is responsible for the maintenance and repair of the potholes in the
City. The City's goal is to have all potholes repaired within 24 hours of being notified to ensure safety and
convenience for the public.
Percentage of Potholes Repaired
within 24 Hours
100%
96%
92% 93% 92% 93%
92% 90%
88%
84%
80%
80% ■
76%
2021 2022 2023 2024 2025 2026
Est Goal Goal
Street Sign Reflectivity
The City is responsible for the maintenance of Street Signs. Street Signs are checked for minimum reflectivity
both in spring and fall. The retroreflectivity of an existing sign is assessed by a trained sign inspector conducting
a visual inspection from a moving vehicle during nighttime conditions. Signs that are visually identified by the
inspector to have retroreflectivity below the minimum levels are put on a list to be replaced.
Percentage of Street RegulatoryiWarning Signs Inspected
100% 100% 100% 100% 100% 100%
100%
80%
60%
40%
20%
0%
2021 2022 2023 2024 2025 2026
Est Goal Goal
172
2025-2026 Preliminary Budget Section IV: Operating Budget
Department Budget
2023 2024 2024 2025 2026
001.42 Streets Actual Adjusted Estimate Budget Budget
Budget
Expenditures
Salaries &Wages $ 1,129,672 $ 1,320,130 $ 1,320,130 $ 1,378,323 $ 1,488,466
Personnel Benefits 594,899 742,009 742,009 733,029 790,526
Supplies 187,425 210,800 210,800 204,800 204,800
Services &Charges 1,531,956 1,625,900 1,625,900 1,291,900 1,291,900
Capital Outlay - - - - -
Interfund Payments For Service 923,100 940,500 940,500 1,453,246 1,533,593
DEPARTMENT TOTAL $ 4,367,052 $ 4,839,339 $ 4,839,339 $ 5,061,298 $ 5,309,285
Department Employees
001 Streets FTEs 2022 2023 2024 2025 2026
Streets FTEs 23.00 23.00 22.00 22.00 22.00
TOTAL STREETs FTEs 23.00 23.00 22.00 22.00 22.00
Full Time Equivalent(FTE)Changes:
-1.0-Position Maintenance Worker I-Streets was frozen in 2024.
173
2025-2026 Preliminary Budget Section IV: Operating Budget
SPECIAL REVENUE FUNDS
Special revenue funds account for the proceeds of specific revenue sources whose expenditures are
legally restricted. The Public Works Director is responsible for the budget in the following special
revenue funds:
Prior to 2025,the City had three separate special revenue funds associated with transportation capital
projects: Fund 102 (Arterial Street Fund), Fund 103 (Local Street Preservation Fund), and Fund 105
(Arterial Street Preservation Fund). Starting in 2025, these funds were combined into a single fund:
Fund 102 (General Transportation Fund). Fund 103 is no longer used. Fund 105 is used to hold
Transportation Benefit District (TBD) revenues. The TBD revenues are transferred into specific
projects in Fund 102 as allocated in the City's Transportation Improvement Program (TIP), which
serves as the planning document for TBD funds.
The General Transportation Fund—is funded by transportation grants, traffic impact fees, a portion of
the City's gas tax receipts, Public Works Trust Fund loans, a 1% Utility tax on all utilities and an
additional 1.5% utility tax on City Utilities (Water, Sewer, Storm and Solid Waste), as well as other
funding sources for street capital construction projects. Transportation Benefit District(TBD)revenues
are also transferred into Fund 102 to fund projects as allocated in the Transportation Improvement
Program (TIP). Traffic impact fees are collected into Fund 124 and transferred into Fund 102 for
transportation projects that provide vehicle capacity and mode shift, as designated in the TIP.
Fund 103— Local Street Fund, created in 2005, is no longer in use.
Fund 105—Transportation Benefit District Fund - holds revenues generated by a 0.1% Sales and Use
Tax that was adopted in 2022 and may be used to complete annual funding of preservation projects
and other projects as allocated in the TIP.
174
2025-2026 Preliminary Budget Section IV: Operating Budget
Accomplishments and Objectives
2023-2024 GoalsProgress
I 2023-2024 GoalsMajor Goals
I for 2025-2026 I StG ic
oag
• Look for other opportunities for • Continued coordination with Pierce Transit • Pursue transit recommendations as stated Infrastructure
funding and partnership and to and KC Metro to support Route 497. in the Comprehensive Transportation Plan:
create new shuttle routes within Supported implementation of MIT Tribal Support I-Line Implementation,Renew Fiscal Sustainability
Auburn. Transit seances Route 497 Agreement,Advocate for
additional Rapid Route routes,Advocate for Community Safety
overall improved transit services
Community Wellness
• Plan and implement preservation • Incorporated 0 1%sales tax revenues • Re-evaluate pavement condition of Infrastructure
projects using the funding generated from the Transportation Benefit roadways and evaluate forecast conditions
allocated by the City Council. District into the Transportation and projected funding needs.Identify
Improvement Program(TIP)and City potential funding gap needs and propose
budget Designed and constructed several potential measures to address them
street preservation projects Continue to implement preservation
protects Continue to apply for,and secure
grant funding
• Plan future locations for DMS • Planned locations included in 2024-2044 • Further develop,document,and implement Infrastructure
signs and expand standard Comprehensive Transportation Plan standard operating procedures for dynamic
operating procedures. message signs and other Intelligent Community Safety
Transportation System assets
• Develop tool that provides utility • Complete • N/A
and street condition information to
program managers to make the
coordination of street and utility
projects more efficient and
effective.
• Continue to pursue and expand • Constructed sidewalks along Riverwalk • Continue to strengthen partnership with MIT Infrastructure
the Partnership with the Dnve from Howard Road to Auburn Way through coordination on City projects such
Muckleshoot Indian Tribe(MIT)on South and on Auburn Way South from as the AWS Widening and R/21st Fiscal Sustainability
transportation improvements that 17th Street to MIT Plaza under partnership Roundabout projects Celebrate the
haw mutual benefit to MIT and the funding agreements with MIT Continued partnership with installation of artwork/ Community Safety
City. monthly coordination meetings to discuss enhancements to the AWS Chinook
and address upcoming transportation Roundabout.
needs.
• Continue to participate in City • Developed GIS tools for evaluating equity • Continue developing and implementing Infrastructure
activities to identify opportunities distnbution of capital projects/programs tools and processes to support equity goal
for improved service to all Developed outreach materials in multiple of City Comprehensive Transportation Plan. Community Safety
customers and staff,especially languages Performed strategic outreach
customers and staff from for Comprehensive Transportation Plan,
disadvantaged groups for whom Comprehensive Safety Action Plan,and
service may be or may have been Neighborhood Traffic Calming Programs
inadequate
175
2025-2026 Preliminary Budget Section IV: Operating Budget
Fund Budget
2023 2024 2024 2025 2026
102 General Transportation Actual Adjusted Estimate Budget Budget
Budget
Revenues
Beginning Fund Balance $ 5,713,652 $ 8,651,588 $ 8,651,588 $ 5,721,099 $ 5,168,764
ROW Vacations - - - - -
Federal Grants 463,251 5,296,661 5,296,661 3,615,689 865,000
State Grants 443,043 5,968,432 5,968,432 - -
State Entitlements(Motor Vehicle Fuel Tax) 645,238 620,000 620,000 643,500 646,100
Utility Taxes 2,749,783 2,380,200 1,867,702 3,585,700 3,756,500
Other Transportation Fees 240,144 - 6,830 51,000 -
Other Governmental Agencies 77,876 1,503,281 1,503,281 - -
Investment Income 301,739 38,900 107,300 25,000 25,000
Developer Contributions 332,000 125,000 125,000 - -
Public Works Trust Fund Loans - 3,000,000 3,000,000 - -
Miscellaneous Revenue 27,707 - 1,308 - -
Operating Transfers In 1,404,508 10,560,685 9,901,099 8,921,065 5,310,373
Total Revenues $ 12,398,940 $ 38,144,747 $ 37,049,201 $ 22,563,053 $ 15,771,737
Expenditures
Salaries&Wages $ 376,544 $ - $ 206,400 $ - $ -
Personnel Benefits 164,688 - 86,000 - -
Services&Charges 174,741 195,000 195,000 195,000 195,000
Capital Outlay 2,796,335 33,314,988 30,605,602 15,868,689 8,516,000
Interfund Payments For Service 29,700 30,300 30,300 26,500 26,900
Debt Service Principal 197,376 197,400 197,400 197,400 312,350
Debt Service Interest 7,969 7,400 7,400 6,700 12,050
Operating Transfers Out - - - 1,100,000 100,000
Ending Fund Balance 8,651,588 4,399,659 5,721,099 5,168,764 6,609,437
Total Expenditures $ 12,398,940 $ 38,144,747 $ 37,049,201 $ 22,563,053 $ 15,771,737
176
2025-2026 Preliminary Budget Section IV: Operating Budget
Fund 105 - See Fund 102.
Fund Budget
105 Transportation Benefit 2023 2024 2024 2025 2026
District Actual Adjusted Estimate Budget Budget
Budget
Revenues
Beginning Fund Balance $ 3,512,939 $ 5,773,021 $ 5,773,021 $ 1,798,224 $ 1,756,224
Public Transportation Tax 2,413,730 2,100,000 2,584,500 2,124,000 2,148,000
Utility Taxes 947,788 1,334,300 1,334,300 - -
Federal Grants 8,593 3,660,156 3,660,156 - -
State Grants 311,507 473,058 473,058 - -
Investment Income 219,029 18,800 218,300 20,000 20,000
Miscellaneous Revenue - 288,465 288,465 - -
Operating Transfer In - - - - -
Total Revenues $ 7,413,585 $ 13,647,800 $ 14,331,800 $ 3,942,224 $ 3,924,224
Expenditures
Salaries&Wages $ 236,945 $ - $ 173,500 $ - $ -
Personnel Benefits 101,193 - 70,800 - -
Supplies - - - - -
Services&Charges 53,552 400,000 400,000 - -
Capital Outlay 1,248,874 10,202,176 9,957,876 - -
Interfund Payments For Service - - - - -
Transfer Out - 185,000 1,931,400 2,186,000 2,186,000
Ending Fund Balance 5,773,021 2,860,624 1,798,224 1,756,224 1,738,224
Total Expenditures $ 7,413,585 $ 13,647,800 $ 14,331,800 $ 3,942,224 $ 3,924,224
177
2025-2026 Preliminary Budget Section IV: Operating Budget
WATER UTILITY
Mission Statement
Provide for the efficient, environmentally sound, and safe management of the existing and future water
system within Auburn's service area.
Department Overview
The Water Utility is responsible for providing potable water to Auburn's customers that meets or
exceeds the regulations and recognized standards of today and into the future by efficiently
administering,testing, operating, and maintaining the water supply system.The water is supplied from
wells and springs within the City, with additional supply available from the regional surface water
system for emergencies and for future growth in water demands beyond 2040. The primary
responsibility of the Engineering Services - Water Utility is implementing the policies and projects in
the Comprehensive Water Plan. The utility will also continue to enhance its customer service through
public education and information.
178
2025-2026 Preliminary Budget Section IV: Operating Budget
Accomplishments and Objectives
2023-2024 Goals Progress Towards Major Goals Strategic
2023-2024 Goals for 2025-2026 Goal
• Complete construction of the Coal • Notice to Proceed on the construction • N/A
Creek Spnngs Transmission Main contract was issued in September
Replacement protect. 2023 with construction completion in
2024
• Complete Phases 2 and 3 of the • Phase 2 Testing and Analysis of the • Following completion of Phase 2 of the preliminary Fiscal Sustainability
water nght application Mitigation preliminary permit is underway. Final permit,depending on the outcome,either proceed
Plan by 2024 report due in October2024 with Phase 3 Final Mitigation and Compliance Infrastructure
Plan or pursue next steps to be determined
Community Wellness
• Complete replacement of existing • Finished replacing all of the coliform • Locate up to 30 new sample locations to install Infrastructure
water sample locations with new sample sites with dedicated sample new sample stands and begin installations
sample stands stands Community Safety
• Review existing policies dunng the • Water policies were updated that • N/A
water comprehensive plan update included a presentation to City Council
and revise as needed to ensure on July 10,2023 The policies are
policies am equitable incorporated into the Water System
Plan as Appendix A
• Complete the implementation of • All bond funded projects have been • N/A
the remaining 2020 revenue bond completed.
funded projects
• Complete Comprehensive Water • The Comprehensive Water System • N/A
System Plan update by December Plan was updated and completed in
2024 and receive DOH approval by 2024
June 2024.
• Complete hydrogeologic • Coal Creek Spnngs Flow Meters • Continue investigation of Coal Creek Spnngs in Infrastructure
assessment and investigation of project was initiated to measure flows developing a plan to utilize full water nght Data
Coal Creek Spnngs and develop a coming from the 3 individual collectors from the flow meters being installed at Coal Creek Fiscal Sustainability
plan to utilize the full water nght at the spnngs Hydrogeologic Spnngs will be used in the investigation phase of
assessment and investigation in the hydrogeologic assessment
progress.
• Complete inventory of service line • Inventory work is underway with • Progress toward compliance with new Lead and Community Wellness
matenals on both the public and expected completion by the October Copper Rule expected to be issued in or around
private side of the line according to 2024 deadline October 2024
the revised Lead and Copper Rule
requirements Make inventory
available to the public by October
2024
• Initiate and establish new Franchise agreements Infrastructure
with purveyors for water facilities within City limits
• Compliance with Regulatory Requirements fur per Community Wellness
and polyfluoroalkyl substances(PFAS)testing
and sampling
• Complete a study to determine an alternate Infrastructure
source or location to transfer the Algona Well
water nght and complete the water system Fiscal Sustainability
consolidation application with the Department of
Ecology.
• Complete a reservoir siting analysis for a future Infrastructure
water reser it in the Valley Sernce Area
Fiscal Sustainability
179
2025-2026 Preliminary Budget Section IV: Operating Budget
Performance Measures
System Losses
A program was developed to minimize losses in the system which includes leak detection and meter
testing/replacement. System loss is the amount of water produced less the amount of water sold or authorized
for beneficial use.
System Losses
(Percent of Production)
9.0% 8 2
8.0% 74% 70% 69% 6.8%
7.0% 6.7
6.0
5.0
4.0
3.0
2.0
1.0
0.0
2021 2022 2023 2024 Eat 2025 Goal 2026 Goal
Customer Service Complaints per 1,000 Customer Accounts
This indicator measures the complaint rates experienced by the utility,with individual quantification of those
related to customer service and those related to core utility services. This measure is expressed as complaints
per 1,000 customer accounts.
Customer Service Complaints per 1,000 Customer Accounts
4 3.9
3
2 0 2.0 2 0 2.0
2
10
0
2021 2022 2023 2024 Est 2025 Goal 2026 Goal
Residential Consumption
One of the major goals for the water conservation program is to reduce water consumption per service
connection through public education,technical assistance, system measures and incentives.
Consumption -Gallons/Day
per Residential Connection
250
200 182 173 181 175 175 175
: 111111
50
2021 2022 2023 2024 Est 2025 Goal 2026 Goal
180
2025-2026 Preliminary Budget Section IV: Operating Budget
2025-2026 Working Capital Budget
2024
430 Water 2023 Adjusted 2024 2025 2026
Actual Budget Estimate Budget Budget
OPERATING REVENUES
Water Sales $ 18,309,233 $ 18,700,000 $ 18,920,500 $ 19,870,000 $ 21,360,250
Other Charges for Service 366,937 183,410 181,300 185,000 185,000
Interest Earnings 1,120,737 68,500 714,900 75,000 75,000
Rents,Leases and Concessions 49,562 30,000 21,450 30,000 30,000
Miscellaneous Revenue 2,477,355 - - - -
I TOTAL OPERATING REVENUES $ 22,323,825 $ 18,981,910 $ 19,838,150 $ 20,160,000 $ 21,650,250
OPERATING EXPENDITURES
Salaries&Wages $ 2,922,022 $ 3,143,810 $ 2,950,000 $ 3,440,734 $ 3,641,056
Benefits 1,019,742 1,633,579 1,380,000 1,680,483 1,801,887
Supplies 425,158 388,925 390,000 440,950 438,250
Services&Charges 4,897,728 6,075,870 6,075,000 5,702,695 5,951,845
Debt Service Principal 1,768,728 1,788,470 1,788,470 2,168,900 2,158,700
Interfund Payments for Service 2,559,096 2,611,800 2,611,800 3,357,033 3,477,673
I TOTAL OPERATING EXPENDITURES $ 13,592,474 $ 15,642,454 $ 15,195,270 $ 16,790,795 $ 17,469,411
REVENUES LESS EXPENDITURES $ 8,731,351 $ 3,339,456 $ 4,642,880 $ 3,369,205 $ 4,180,839
NON-OPERATING REVENUE
Grants $ 215,978 $ 2,724,894 $ 1,456,080 $ - $ -
Developer Contributions - - - - -
Capital-System Development Charges 351,119 650,000 650,000 550,000 550,000
Revenue Bond Proceeds - - - - -
Intergovernmental Loan 2,418,199 - - - -
Interfund Transfers In 1,090,278 14,981,700 14,981,700 - -
Other Sources 691,861 - 686,000 - -
I TOTAL RESOURCES $ 4,767,435 $ 18,356,594 $ 17,773,780 $ 550,000 $ 550,000
NON-OPERATING EXPENSE
Salaries&Wages $ 201,276 $ - $ - $ - $ -
Benefits 82,065 - - - -
Services&Charges 530 - - - -
Interfund Transfers Out 1,286,028 15,554,764 15,554,764 50,000 50,000
Construction Projects 2,245,010 23,657,533 23,800,000 5,012,810 4,927,810
Debt Service Interest 587,330 885,950 885,950 836,000 839,700
Net Change in Restricted Assets 4,005,126 - - - -
I TOTAL USES $ 8,407,364 $ 40,098,247 $ 40,240,714 $ 5,898,810 $ 5,817,510
BEGINNING WORKING CAPITAL-January1 18,093,900 23,185,321 23,185,321 5,361,267 3,381,662
ENDING WORKING CAPITAL-December 31 23,185,321 4,783,124 5,361,267 3,381,662 2,294,991
I NET CHANGE IN WORKING CAPITAL(*) $ 5,091,422 $(18,402,197) $(17,824,054) $ (1,979,605) $ (1,086,671)
(*) Working Capital=Current Assets minus Current Liabilities
Department Employees
430 Water FTEs 2022 2023 2024 2025 2026
Water FTEs 24.00 24.00 23.00 23.00 23.00
TOTAL WATER FTEs 24.00 24.00 23.00 23.00 23.00
Full Time Equivalent(FTE)Changes:
-1.0 FTE-In 2024,the position GIS Specialist was moved into the Engineering department
181
2025-2026 Preliminary Budget Section IV: Operating Budget
SEWER UTILITY
Mission Statement
Provide for efficient, environmentally sound, and safe management of the existing and future sanitary
sewer waste needs of the City of Auburn.
Department Overview
Engineering Service—Sewer Utility is responsible for the comprehensive system planning,
interaction with and regulation of development, implementing capital improvement projects, asset
management, and system budget management. Maintenance and Operations Services is
responsible for general system maintenance, minor repair and construction, and day-to-day
operation. The Utility is responsible for the collection and transmission of effluent to King County
trunk lines. Auburn contracts with King County for effluent treatment and disposal.
182
2025-2026 Preliminary Budget Section IV: Operating Budget
Accomplishments and Objectives
2023-2024 Goals Progress Towards Major Goals Strategic
2023-2024 Goals for 2025-2026 Goal
• Complete data venfication/update for the • Developed a standard protocol for the update of the • Complete data verification/update for the assets in Infrastructure
assets in 50%of the City's quarter sections system information and completed 4 quarter 50%of the City's quarter sections
sections Fiscal Sustainability
• Incorporate the results of City and King • Incorporated the results of flow monitonng into the • N/A
County flow momtonng into the update of the City's hydraulic model,identified areas of high VI,
sewer hydraulic model,and identify and and incorporated reduction strategies
adopt VI reduction strategies as part of the (repair/replacement,side sewer inspections,future
Comprehensive Sewer Plan update flow monitonng)in comprehensive planning for the
utility
• Incorporate updated model results and • Incorporated future growth targets and precipitation • N/A
resulting plans for capacity improvements projections into the calibrated flow model,specific
and expansion into the Comprehensive areas and/or pipe segments were identified as
Sewer Plan needing capacity upgrades within the 20-year
planning penod
• Increase education and outreach of the • An additional 1/4 FTE position was added to staff in • Initiate public outreach strategies to educate the Infrastructure
Fats,Oils,and Grease(FOG)Program and 2024 to conduct proactive inspections of food public,especially those bang in multi-family
increase enforcement of grease interceptor seance establishments(FSEs) residences,of the problems associated with the Community Wellness
cleaning requirements to reduce backups, discharge of FOG and other items that cause
trouble lines,and maintenance needs problems in the public sewer system
• Continue to engage with King County, • Discussions are on-going • As the 2036 end of the current agreement Community Wellness
component agencies,City staff,and elected approaches,actively engage with County staff,even
leaders to negotiate a new agreement for in the absence of a collective more uniform
sewage disposal agreement across other component agencies
• Upgrade the sewer asset inventory, • The sewer asset inventory is underway using • As asset data and condition assessment data Infrastructure
condition assessment,and asset standard procedures for data collection consistent becomes more complete,more formally apply asset
replacement planning to help the City's with NASSCO standard scoring for sewer mains and management pnnciples to planning for rehabilitation Fiscal Responsibility
efforts to maximize the efficiency of project standardized information for manholes Condition and replacement of the sewer system
planning and execution scores will be used to pnontize repair and
replacement of sewer mains
• Continue to participate in City activities to • City staff has participated in City assessments, • Continue to participate in City activities to identify Community Wellness
identify opportunities for improved seance to training and other efforts to understand potential opportunities for improved service to all customers
all customers and staff,especially sources of disparate treatment of certain segments and staff,especially customers and staff from
customers and staff from disadvantaged of the population In addition,for public outreach disadvantaged groups for whom service may be or
groups for whom service may be or may and information shanng,there has been a focus on may have been inadequate
have been inadequate the appropnate translation services to provide
• Complete the replacement of the Rainier • The design of the station is underway,with • Complete the replacement of the Rainier Ridge Infrastructure
Ridge Sewer Pump Station to increase construction expected in 2025 Sewer Pump Station to increase reliability,
reliability,maintainability,and capacity of maintainability,and capacity of the station
the station
• Complete the update to the Comprehensive • Completed the Sewer Comprehensive Plan Update • N/A
Sewer Plan which will guide the operation of in 2024
the Utility for the next 6-10 years
• Initiate a Side Sewer Inspection program consistent Infrastructure
with the recommendations of the Sewer
Comprehensive Plan This program will perform Fiscal Responsibility
systematic lateral launch side sewer inspections
within the City,beginning with the areas
expenencing the most I/I and areas with clay or
concrete sewer mains
• Design and complete a repair and replacement Infrastructure
project to be designed in 2025 and constructed in
2026 Fiscal Responsibility
• Perform a detailed condition assessment of the Infrastructure
City's sewer pump stations and recommend
improvements/upgrades as identified in the Sewer Fiscal Responsibility
Comprehensive Plan
• Initiate an update to the City's franchise agreement Infrastructure
with King County for the City's sewer facilities
located within unincorporated areas of the County
The current agreement expires in 2027
183
2025-2026 Preliminary Budget Section IV: Operating Budget
Performance Measures
Linear Feet of Sanitary Sewer Pipe Cleaned
Pipe cleaning is conducted using a high-pressure sewer jet to scour&remove debris from the inside of the
pipelines to prevent blockages.
Linear Feet Cleaned
(Thousands of Feet)
350
300 290 280 280
250
200
148 156
150
106
50
50
0
2021 2022 2023 2024 Est 2025 Goal 2026 Goal
Linear Feet of Sanitary Sewer Remotely Inspected
Routine inspections and spot repairs of sewer pipe should result in fewer major repairs and reduce incidents of
back-ups or other major problems. Remote inspection provides the important information that determines capital
projects in the following year.
Linear Feet Remotely Inspected
(Thousands of Feet)
250
200 200 200
200
: IiIIPUl
50
0
2021 2022 2023 2024 Est 2025 Goal 2026 Goal
Manhole Inspections
Inspection of manholes gives a quick visual observation of the sewer system function. By increasing inspections
potential sewer blockages, infiltration &inflow and surcharging can be observed.
Manhole Inspections
1,500
1,200 1,200 1,200
1,000 857 946
753
500
0
2021 2022 2023 2024 Est 2025 Goal 2026 Goal
184
2025-2026 Preliminary Budget Section IV: Operating Budget
2025-2026 Working Capital Budget
2024
431 Sewer 2023 Adjusted 2024 2025 2026
Actual Budget Estimate Budget Budget
OPERATING REVENUES
Sewer Sales $ 10,149,547 $ 9,475,000 $ 10,766,400 $ 10,190,000 $ 10,950,000
Other Charges for Service 189,831 140,000 182,000 155,000 155,000
Interest Earnings 1,250,333 98,900 813,900 75,000 75,000
Rents,Leases and Concessions - - - - -
Miscellaneous Revenue 490,704 - - - -
TOTALOPERATINGREVENUES $ 12,080,415 $ 9,713,900 $ 11,762,300 $ 10,420,000 $ 11,180,000
OPERATING EXPENDITURES
Salaries&Wages $ 1,893,139 $ 1,975,905 $ 1,994,000 $ 2,097,484 $ 2,202,736
Benefits 647,056 1,018,958 995,000 999,888 1,069,118
Supplies 126,482 202,495 202,500 203,150 200,950
Services&Charges 2,025,247 5,122,795 5,122,800 2,977,380 3,113,930
Debt Service Principal 557,084 557,300 557,300 795,600 809,100
Interfund Payments for Service 1,507,704 1,536,700 1,536,700 2,036,782 2,071,194
TOTAL OPERATING EXPENDITURES $ 6,756,713 $ 10,414,153 $ 10,408,300 $ 9,110,284 $ 9,467,028
REVENUES LESS EXPENDITURES $ 5,323,703 $ (700,253) $ 1,354,000 $ 1,309,716 $ 1,712,972
NON-OPERATING REVENUE
Grants $ - $ - $ - $ - $ -
Developer Contributions - - - - -
Capital-System Development Charges 282,299 325,000 769,300 325,000 325,000
Revenue Bond Proceeds - - - - -
Intergovernmental Loan - - - - -
Interfund Transfers In - - - -Other Sources 274,949 - 161,900 - -
TOTAL RESOURCES $ 557,248 $ 325,000 $ 931,200 $ 325,000 $ 325,000
NON-OPERATING EXPENSE
Salaries&Wages $ 58,047 $ - $ 59,000 $ - $ -
Benefits 21,913 - 22,000 - -
Services&Charges 899 - - - -
Interfund Transfers Out 259,111 575,008 575,008 50,000 50,000
Construction Projects 628,622 9,555,467 9,555,460 5,543,300 2,826,000
Debt Service Interest 44,580 112,100 112,100 97,100 82,200
Net Change in Restricted Assets 907,756 - - - -
TOTAL USES $ 1,920,927 $ 10,242,575 $ 10,323,568 $ 5,690,400 $ 2,958,200
BEGINNING WORKING CAPITAL-January 1 22,859,669 26,819,692 26,819,692 18,781,324 14,725,640
ENDING WORKING CAPITAL-December 31 26,819,693 16,201,864 18,781,324 14,725,640 13,805,412
NET CHANGE IN WORKING CAPITAL(*) $ 3,960,024 $(10,617,828) $ (8,038,368) $ (4,055,684) $ (920,228)
(*) Working Capital=Current Assets minus Current Liabilities
Department Employees
431 Sewer FTEs 2022 2023 2024 2025 2026
Sewer FTEs 10.00 11.00 11.00 11.00 11.00
TOTAL SEWER FTEs 10.00 11.00 11.00 11.00 11.00
Full Time Equivalent(FTE)Changes:
+1.0 FTE-Per the 2023-2024 Budget,this includes 1.0 FTE(Maintenance Worker I-CDL Sewer)added in 2023 to the Sewer Division
in Public Works Dept.
185
2025-2026 Preliminary Budget Section IV: Operating Budget
STORM UTILITY
Mission Statement
Provide environmentally sound and effective management of the surface and shallow ground water in
the City of Auburn for the protection and welfare of the public.
Department Overview
The Engineering Services - Storm Utility is responsible for the comprehensive system planning,
compliance with the requirements of the Western Washington Phase II Municipal Stormwater Permit
under the National Pollutant Discharge Elimination System (NPDES) regulations, review of
development applications, conception and implementation of capital improvement projects, and
system budget management. Maintenance and Operations Services is responsible for general system
maintenance, minor repair and construction, and day-to-day operations. The Utility is responsible for
the collection, transmission, treatment, and disposal of surface waters to Mill Creek and the Green
and White rivers.
Accomplishments and Objectives
2023-2024 Goals Progress Towards Major Goals Strategic
2023-2024 Goals for 2025-2026 Goal
• Maintain,modify and add new storm • GIS staff continue to add storm attributes from new • Maintain,modify and add new storm attributes Infrastructure
attnbutes as needed to keep the system projects and modify and update existing attributes as needed to keep the system current
current as needed to maintain a current system
• Continue to develop and implement the • A ditch maintenance program has been developed • Evaluate the inspection frequency and Infrastructure
ditch maintenance program for those and is included in the draft 2025 Comprehensive expected effort for the ditch maintenance
ditch segments determined to be the Storm Drainage Plan for future consideration and program and adjust as needed Community Safety
• Continue the coordination with street and • Partnering on numerous street and non-storm • Continue the coordination with street and Fiscal Sustainability
utility projects to obtain efficiency in utility projects was done to obtain efficiency in utility projects to obtain efficiency in
contracting and economies of scale contracting and economies of scale contracting and economies of scale Infrastructure
Community Wellness
• Begin implementation of the Source • The Source Control Program was initiated in 2023 • Continue to develop and modify the Source Community Wellness
Control Business Inspection Program and a new FTE in 2024 has successfully Control Business Inspection Program as new
required by the National Pollutant implemented the Source Control Business types of businesses are brought into the Infrastructure
Discharge Elimination System permit Inspection program The current emphasis has program Examples are expected to include
(NPDES) been on inspecting restaurants business parks and automotive related
sernces.
• Continue to participate in City actiaties • City staff has participated in City assessments, • Continue to participate in City actiaties to Community Wellness
to identify opportunities for improved training and other efforts to understand potential identify opportunities for improved seance to all
seance to all customers and staff, sources of disparate treatment of certain segments customers and staff,especially customers
especially customers and staff from of the population In addition,for public outreach and staff from disadvantaged groups for whom
disadvantaged groups for whom sernce and information sharing,there has been a focus on service may be or may have been inadequate
may be or may have been inadequate the appropriate translation services to proNde
• Complete the update to the • The Comprehensive Storm Drainage Plan was • N/A
Comprehensive Storm Drainage Plan completed in 2024
which will guide the operation of the
Utility for the next 6-10 years
• Continue to utilize the existing hydraulic • The existing hydraulic models have been updated • Continue to utilize the existing hydraulic Infrastructure
models to support the Comprehensive and utilized to assess proposed capital models to support street and other utility
Plan and individual projects as required improvement projects and for the proposed capital projects as required to ensure proper sizing of Community Wellness
to ensure proper sizing of facilities projects in the 2025 Comprehensive Storm facilities
Drainage Plan update
186
2025-2026 Preliminary Budget Section IV: Operating Budget
Performance Measures
Tons of Debris Hauled
This performance measure tracks the National Pollutant Discharge Elimination System (NPDES) requirement to
inspect and clean, as necessary, all catch basins within the City every two years. The 2025 and 2026 goals are
based on the annual average required to meet NPDES permit conditions.
Tons of Debris Hauled
2,000
1,500 1,550
1,500 1,320 1,320 1,400
1,150
1,000
500
2021 2022 2023 2024 2025 2026
Est Goal Goal
Percentage of Storm Drainage Ponds Maintained Per Year
This performance measure reflects the prioritization of storm work forces required to meet NPDES requirements
for required inspection and maintenance of public storm ponds during the permit cycle, including vegetation
removal as needed.
Percentage of Ponds Maintained Per Year
100%
98%
98%
96% 95%
94%
94% 93
illil
88%
86%
84%
2021 2022 2023 2024 2025 2026
Est Goal Goal
Catch Basin Inspection
The NPDES permit requires the inspection of all catch basins within the City every two years.The 2025 and 2026
goals are based on the anticipated annual average required to meet permit conditions.
Catch Basin Inspection
8,000
6,394 6,047
6,000 5,250 5,300
4950
: 111111
2021 2022 2023 2024 2025 2026
Est Goal Goal
187
2025-2026 Preliminary Budget Section IV: Operating Budget
2025-2026 Working Capital Budget
2024
432 Storm Drainage 2023 Adjusted 2024 2025 2026
Actual Budget Estimate Budget Budget
OPERATING REVENUES
Storm Service Charge $ 11,682,056 $ 10,962,800 $ 12,481,300 $ 12,980,000 $ 13,500,000
Other Charges for Service 174,181 155,200 201,400 155,200 155,200
Interest Earnings 1,166,710 78,900 600,900 75,000 75,000
Rents,Leases and Concessions - - 13,120 - -
Miscellaneous Revenue 829,119 - - - -
TOTALOPERATINGREVENUES $ 13,852,066 $ 11,196,900 $ 13,296,720 $ 13,210,200 $ 13,730,200
OPERATING EXPENDITURES
Salaries&Wages $ 2,937,623 $ 3,091,111 $ 3,149,100 $ 3,252,812 $ 3,439,935
Benefits 1,014,404 1,612,599 1,436,000 1,583,515 1,697,615
Supplies 79,669 93,255 93,255 98,150 95,950
Services&Charges 2,484,636 2,745,715 2,745,700 3,016,258 2,987,608
Debt Service Principal 466,413 466,500 466,500 820,200 839,900
Interfund Payments for Service 2,552,604 2,567,500 2,567,500 3,106,365 3,169,205
TOTAL OPERATING EXPENDITURES $ 9,535,349 $ 10,576,680 $ 10,458,055 $ 11,877,300 $ 12,230,213
REVENUES LESS EXPENDITURES • $ 4,316,717 $ 620,220 $ 2,838,665 $ 1,332,900 $ 1,499,987
NON-OPERATING REVENUE
Grants $ 327,711 $ 130,000 $ 130,000 $ - $ -
Developer Contributions - - - - -
Capital-System Development Charges 339,463 500,000 306,200 450,000 450,000
Revenue Bond Proceeds - - - - -
Intergovernmental Loan - - - - -
Interfund Transfers In - 8,000,000 8,000,000 - -
Other Sources 214,469 - - -
TOTAL RESOURCES $ 881,644 $ 8,630,000 $ 8,436,200 $ 450,000 $ 450,000
NON-OPERATING EXPENSE
Salaries&Wages $ 215,788 $ - $ 348,600 $ - $ -
Benefits 98,026 - 147,800 - -
Services&Charges 400 - - - -
Interfund Transfers Out 533,534 8,650,640 8,650,640 124,000 124,000
Construction Projects 1,580,095 16,316,132 16,316,130 2,882,012 2,947,461
Debt Service Interest 113,250 193,100 193,100 172,200 150,400
Net Change in Restricted Assets 1,437,063 - - - -
TOTAL USES $ 3,978,157 $ 25,159,872 $ 25,656,270 $ 3,178,212 $ 3,221,861
BEGINNING WORKING CAPITAL-January1 23,358,869 24,579,072 24,579,072 10,197,667 8,802,355
ENDING WORKING CAPITAL-December 31 24,579,072 8,669,420 10,197,667 8,802,355 7,530,481
NET CHANGE IN WORKING CAPITAL(*) $ 1,220,204 $(15,909,652) $(14,381,405) $ (1,395,312) $ (1,271,874)
(*) Working Capital=Current Assets minus Current Liabilities
188
2025-2026 Preliminary Budget Section IV: Operating Budget
Department Employees
432 Storm FTEs 2022 2023 2024 2025 2026
Storm FTEs 12.00 14.00 12.00 12.00 12.00
TOTAL STORM FTEs 12.00 14.00 12.00 12.00 12.00
Full Time Equivalent(FTE)Changes:
+2.0 FTE's-Per the 2023-2024 budget,this includes 2.0 FTEs(Maint.Worker I-CDL Vegetation)added in 2023 to Street&Vegetation
Division in Public Works Dept.
-2.0 FTE's-Per request,positions Maintenance Worker I-CDL Vegetation was frozen in 2024.
189
2025-2026 Preliminary Budget Section IV: Operating Budget
SEWER METRO UTILITY
Department Overview
The City of Auburn contracts with King County's Wastewater Treatment Division (WTD)for sewage
treatment and disposal. The City pays King County for these services based on the County's
monthly sewer rate and the number of customers served; the cost is then passed directly on to
consumers. In 2013, the Sewer Metro Utility Fund was created in an effort to track these revenues
and expenditures separately from the City-owned and operated Sewer utility.
Fund Budget
2024
433 Sewer Metro 2023 Adjusted 2024 2025 2026
Actual Budget Estimate Budget Budget
OPERATING REVENUES
Metro Service Charge $ 20,266,613 $ 21,557,500 $ 21,237,600 $ 22,720,000 $ 24,120,000
Metro Industrial Charge 371,087 415,500 313,700 375,000 375,000
Interest Earnings 90,535 16,300 89,800 20,000 20,000
Rents,Leases and Concessions - - - - -
Miscellaneous Revenue - - - - -
I TOTAL OPERATING REVENUES $ 20,728,235 $ 21,989,300 $ 21,641,100 $ 23,115,000 $ 24,515,000
OPERATING EXPENDITURES
Salaries&Wages $ - $ - $ - $ - $ -
Benefits - - - - -
Supplies - - - - -
Services&Charges 20,083,839 21,961,800 21,961,800 23,076,000 24,472,000
Debt Service Principal - - - - -
Interfund Payments for Service - - - - -
I TOTAL OPERATING EXPENDITURES $ 20,083,839 $ 21,961,800 $ 21,961,800 $ 23,076,000 $ 24,472,000
REVENUES LESS EXPENDITURES $ 644,396 $ 27,500 $ (320,700) $ 39,000 $ 43,000
BEGINNING WORKING CAPITAL-January 1 4,237,930 4,882,326 4,882,326 4,561,626 4,600,626
ENDING WORKING CAPITAL-December 31 4,882,326 4,909,826 4,561,626 4,600,626 4,643,626
I NET CHANGE IN WORKING CAPITAL(*) $ 644,396 $ 27,500 $ (320,700) $ 39,000 $ 43,000
(*) Working Capital=Current Assets minus Current Liabilities
190
2025-2026 Preliminary Budget Section IV: Operating Budget
AIRPORT FUND
Vision
Provide our community superior aviation facilities, custom solutions, and continued and sustainable
economic development as judged by our customers and community.
Mission Statement
Our mission is to:
• Be a gateway to Auburn and the Puget Sound region.
• Promote aviation at the Airport and within the community.
• Provide a high level of operational excellence.
• Be environmentally and economically responsible.
• Provide safe and secure aviation facilities.
Department Overview
The Auburn Municipal Airport provides hangar and tie-down facilities, which will accommodate over
400 based aircraft. The City has long-term land-only leases which provide for private condominium-
type aircraft hangars and one maintenance facility. In addition, the City has short term building leases
with several businesses operating on the airfield who provide aviation-related services to the public
and users of the Airport. The operations and management of the Airport includes aircraft tie-downs,
hangars and facility leases, daily management, maintenance and operation of the fuel facility,
compliance with all appropriate regulations, tenant relations, hosting events for the community and
airport customers, marketing, grounds maintenance, facility maintenance, and capital program
management.
191
2025-2026 Preliminary Budget Section IV: Operating Budget
Accomplishments and Objectives
2023-2024 Goals Progress Towards Major Goals Strategic
2023-2024 Goals for 2025-2026 Goal
• Continued monitoring of Cascade's • Cascade retails less than 10,000 gallons of JetA • Continued monitonng of Cascade's Jet Infrastructure
Jet A Fuel sales,if demand increases Fuel annually This amount is not enough to A Fuel sales,if demand increases to a
to a point a permanent facility is justify investing in a permanent facility.Continue point a permanent facility is needed Fiscal Sustainability
needed work to identify a pnvate this goal in 25/26 work to identify a pnvate partner to
partner to install and manage it install and manage it
• Infrastructure upgrades include, • Completed retrofit of existing open hangars and • Infrastructure upgrades include, Infrastructure
retrofitting existing open hangars, replaced hangar doors.The airport performs retrofitting existing open hangars,
increasing penmeter fence to improve pavement and facility maintenance annually to addressing aging infrastructure Fiscal Sustainability
secunty and addressing aging address aging infrastructure Runway rehab Pavement maintenance continues to be
infrastructure Pavement maintenance project in 2024 significantly upgraded the airport a high pnonty Community Safety
continues to be a high pnonty The taxiway lighting was replaced with LED's All
extenor and interior hangar lights were replaced
with LED fixtures
• Complete the implementation of the • Completed 5/16/24 Significant upgrade to the • N/A
improved instrument approach as airport
approved by FAA in 2022
• Continue improvements related to the • The annual airport internship incorporates • Continue improvements related to the Community Wellness
equity and inclusion goals of the exposure to the aviation industry for underserved equity and inclusion goals of the City
City This includes review of our populations not typically seen in aviation During This includes review of our processes
processes and programs to remove 2023 and 2024,Airport tours for various and programs to remove barriers to
barriers to service for all customers, community and educational groups have seen an service for all customers,continuing
continuing outreach to under increase in disadvantaged population areas In outreach to under represented groups
represented groups for Airport events, coordination with Green River College,their for Airport events(example airport day
and continuing involvement in regional foreign exchange students program visit the and tours),and continuing involvement
and industry efforts to increase airport annually for a tour and overview of in regional and industry efforts to
diversity within the Aviation industry operations Increased focus on marketing for increase diversity within the Aviation
through internships and participation Airport Day to include translation of information for industry through internships and
in WAMA and AAAE organization underserved populations has resulted in an participation in WAMA and AAAE
efforts increase in attendance by those populations organization efforts
• Increase the sustainability of the • The airport has added businesses and aircraft • Increase the sustainability of the airport Fiscal Sustainability
airport by creating additional revenue operations which have increased multiple revenue by creating additional revenue streams
streams Realize cost savings by lines Realize cost savings by taking Infrastructure
taking advantage of clean energy advantage of clean energy initiatives
initiatives when they are available. when they are available.
• Complete the implementation of an Infrastructure
Automated Weather Observation
System(AWOS)
192
2025-2026 Preliminary Budget Section IV: Operating Budget
Performance Measures
The Airport owns and operates the self-serve aviation fuel tank. This fuel provides aircraft based at the airport
and transiting the area a needed resource.The sales from the fuel are an indicator of how busy the airport is
operationally.Approximately 35%of total operating airport revenue is from the fuel sales.These funds go
towards the operation of the airport and allow the airport to remain self-sustaining and not require funds from the
City's General Fund.
Aviation Fuel
(Number of gallons)
140 133
116 120 125
120 114 115 •
No 100
�+ 80
r 60
40
20
2021 2022 2023 2024 2025 2026
Est Goal Goal
193
2025-2026 Preliminary Budget Section IV: Operating Budget
2025-2026 Working Capital Budget
2024
435 Airport 2023 Adjusted 2024 2025 2026
Actual Budget Estimate Budget Budget
OPERATING REVENUES
Aviation Fuel Sales $ 789,595 $ 840,000 $ 915,130 $ 1,060,600 $ 1,229,200
Other Charges for Service 38,780 38,700 39,100 38,700 38,700
Interest Earnings 222,636 10,600 55,000 10,400 10,400
Rents,Leases and Concessions 1,028,170 1,223,400 1,141,143 1,206,060 1,230,100
Miscellaneous Revenue 30,886 4,000 4,000 4,000 4,000
TOTAL OPERATING REVENUES $ 2,110,067 $ 2,116,700 $ 2,154,373 $ 2,319,760 $ 2,512,400
OPERATING EXPENDITURES
Salaries&Wages $ 322,891 $ 319,178 $ 346,041 $ 408,270 $ 419,474
Benefits 142,404 148,527 144,428 165,987 177,511
Supplies 646,995 720,975 774,485 919,000 1,062,300
Services&Charges 428,017 386,305 386,305 355,400 339,400
Debt Service Principal - 69,865 - 75,344 76,851
Interfund Payments for Service 197,208 202,400 202,400 398,898 344,496
TOTAL OPERATING EXPENDITURES $ 1,737,515 $ 1,847,250 $ 1,853,659 $ 2,322,899 $ 2,420,032
REVENUES LESS EXPENDITURES $ 372,552 $ 269,450 $ 300,714 $ (3,139) $ 92,368
NON-OPERATING REVENUE
Grants $ 446,033 $ 5,130,052 $ 5,130,052 $ - $ -
Developer Contributions - - - - -
Capital-System Development Charges - - - - -
Revenue Bond Proceeds - - - - -
Intergovernmental Loan - 603,256 603,256 - -
Interfund Transfers In 377,382 1,571,114 1,571,114 - -
Other Sources - - - - -
TOTAL RESOURCES $ 823,414 $ 7,304,422 $ 7,304,422 $ - $ -
NON-OPERATING EXPENSE
Salaries&Wages $ 375 $ - $ - $ - $ -
Benefits 144 - - - -
Services&Charges 9 100 100 - -
Interfund Transfers Out 377,382 1,571,114 1,571,114 - -
Construction Projects 827,565 6,825,332 6,497,473 263,460 538,000
Debt Service Interest - 13,630 - 16,500 14,993
Net Change in Restricted Assets 55,468 - - - -
TOTAL USES $ 1,260,942 $ 8,410,176 $ 8,068,687 $ 279,960 $ 552,993
BEGINNING WORKING CAPITAL-January1 2,221,477 2,156,501 2,156,501 1,692,950 1,409,851
ENDING WORKING CAPITAL-December 31 2,156,501 1,320,197 1,692,950 1,409,851 949,226
NET CHANGE IN WORKING CAPITAL(*) $ (64,975) $ (836,304) $ (463,551) $ (283,099) $ (460,625)
(*) Working Capital=Current Assets minus Current Liabilities
Department Employees
435 Airport FTEs 2022 2023 2024 2025 2026
Airport FTEs 3.00 3.00 3.00 3.00 3.00
TOTAL AIRPORT FTEs 3.00 3.00 3.00 3.00 3.00
194
2025-2026 Preliminary Budget Section IV: Operating Budget
EQUIPMENT RENTAL
Mission Statement
The mission of Equipment Rental is to provide outstanding fleet services regarding safety standards
and reliability of equipment to meet all City departments transportation and equipment needs.
Department Overview
Equipment Rental is responsible for the maintenance, servicing, acquisition, and disposition of the
City's vehicle and equipment fleet. Central Stores is a component of Equipment Rental and is
responsible for procuring, storing, and distributing supplies and material for many City operations.
Central Stores also maintains the City's fuel storage and access system.
195
2025-2026 Preliminary Budget Section IV: Operating Budget
Accomplishments and Objectives
2023-2024 Goals Progress Towards Major Goals Strategic
2023-2024 Goals for 2025-2026 Goal
• Investigate fuel systems and options • Implemented fleet management updates • Complete fuel island replacement and Fiscal Sustainability
for replacement,incorporate new fleet to prolong current software.Prepanng new fuel software implementation
management and fuel management information to obtain permits for fuel Continue investigating new fleet Community Wellness
software,and implement the island replacement management software.
replacement. Infrastructure
• Continue to improve fleet fuel economy • GPS Insight devices were installed on all • Continue to use data obtained from GPS Community Safety
and driver safety utilizing GPS Insight equipment,including Police vehicles Insight to perform more timely
throughout the City's fleet inspections and preventative repairs Use Infrastructure
system to help monitor vehicles with
excessive mileage. Fiscal Sustainability
• Continue to integrate more Electric • Purchased an all electric Ford Lightning • Purchase electnc street sweeper and Community Safety
Vehicles into the Cities fleet,in and obtained a grant from Dept of install additional charging infrastructure
conjunction with additional Electric Ecology for an electric street sweeper. which is slated as part of the ER shop Infrastructure
Vehicle charging infrastructure. While Worked with local agencies on addition. Begin using R99 renewable
also adopting Renewable fuels such purchasing renewable diesel at a diesel fuel. Fiscal Sustainability
as Renewable Diesel and Renewable competitive pnce
Unleaded.
• Complete the Equipment Rental • Equipment Rental remodel will begin • Complete Equipment Rental remodel and Infrastructure
remodel project to improve efficiency construction in 2024 with completion in implement any changes needed to
and provide the necessary facilities to 2025 continue to provide excellent service for Fiscal Sustainability
meet the needs of the City for the ever growing fleet.
providing fleet and central stores
seances.
• Become an ASE-Certified Blue Shield • Became an ASE-Certified Blue Shield • Continue to haw all mechanics obtain Community Safety
Repair Facility Repair Facility ASE certifications as time allows to
maintain our certification. Infrastructure
Fiscal Sustainability
• Continue to research the purchase of • Researched the benefits and efficiencies • Continue to research purchase of Fiscal Sustainability
a GM MDI/GDS2 Scan tool Subscribe of a GM scan tool and the costs for a additional scan tools and subscriptions
to GM's in house warranty seance to subscnption to GM warranty seance for that will enhance Equipment Rentals Infrastructure
complete warranty work in-house in-house warranty work. seances.
• Continue improvements related to the • City staff has participated in City • Continue improvements related to the Community Wellness
equity and inclusion goals of the City assessments,training and other efforts equity and inclusion goals of the City
This includes review of our processes to understand potential sources of This includes review of our processes
and programs to remove barriers to disparate treatment of certain segments and programs to remove barriers to
service for all customers and of the population In addition we haw seance for all customers and continuing
continuing to develop a diverse incorporated new hiring practices to to develop a diverse workforce
workforce encourage mom diversity in the
workforce
• Continue to lower unscheduled • Established preventative maintenance • N/A
maintenance costs through the guidelines based on manufacturer
process of preventive requirements to prolong longevity and
maintenance/inspection,effective long reliability of the fleet
term repairs,and on going training on
advanced technologies and repairs for
staff
• Develop and Implement preventative • We implemented carious measures to • We continue address preventing theft Community Safety
measures related to fleet vandalism, try to prevent theft and vandalism and vandalism using preventative
fuel and vehicle theft to reduce the Including preventative measures with measures and improving security
cost burden to the City Improvements catalytic converters
may include security and improved
facility management in addition to
whicle preventative measures
• Continue training in the ever evolving Fiscal Sustainability
automotive industry to prevent downtime
and improve efficiencies and safety in our Community Safety
fleet
196
2025-2026 Preliminary Budget Section IV: Operating Budget
Performance Measures
Vehicle Life Cycle Averages
Life cycles are based on industry standards by vehicle type and vehicle use. We have kept our life cycles above
industry standards through proactive preventative maintenance, enabling us to get the most from our vehicles
with the least investment.
Average Vehicle Life Cycle
In Years
9.0 9.0 9.0
9.0 8.9
8.8 1 8.8
8.5
8.0
2021 2022 2023 2024 Est 2025 Goal 2026 Goal
Number of Preventative Maintenance Services Performed
A preventative maintenance service is a systematic inspection and service of vehicles and equipment,completed
at predetermined intervals,to detect mechanical problems prior to system failures,resulting in extended lifecycles.
Preventative Maintenance Services Performed
700
619 619 635
IiIi ' '
605
2021 2022 2023 2024 Est 2025 Goal 2026 Goal
Number of Additional Maintenance Performed during Preventative Maintenance Services
Unscheduled maintenance is repairs that were not planned. The majority of these repairs take place following a
preventative maintenance inspection,thereby preventing a more costly repair due to system failures.
Unscheduled Maintenance Performed
2,000 1,789 1,786 1,800 1,800 1,800
: 111111
500
2021 2022 2023 2024 Est 2025 Goal 2026 Goal
197
2025-2026 Preliminary Budget Section IV: Operating Budget
2025-2026 Working Capital Budget
2024
550 Equipment Rental 2023 Adjusted 2024 2025 2026
Actual Budget Estimate Budget Budget
OPERATING REVENUES
Fuel Sales $ 515,100 $ 515,100 $ 515,000 $ 596,800 $ 596,800
Interfund Rentals 2,864,592 2,959,400 2,959,400 3,547,040 3,456,805
Other Charges for Service 33,263 - 37,000 30,000 30,000
Interest Earnings 348,753 61,700 439,300 35,000 35,000
Rents,Leases and Concessions - - - - -
Miscellaneous Revenue 1,078,525 - 10,000 - -
TOTAL OPERATING REVENUES $ 4,840,234 $ 3,536,200 $ 3,960,700 $ 4,208,840 $ 4,118,605
OPERATING EXPENDITURES
Salaries&Wages $ 788,908 $ 882,156 $ 739,000 $ 996,786 $ 1,063,682
Benefits 278,789 454,081 379,500 496,526 533,841
Supplies 1,096,777 1,225,350 1,225,350 1,213,200 1,215,200
Services&Charges 614,636 655,560 655,650 473,650 482,790
Debt Service Principal - - - - -
Interfund Payments for Service 518,196 532,300 532,300 883,516 935,084
TOTAL OPERATING EXPENDITURES $ 3,297,305 $ 3,749,447 $ 3,531,800 $ 4,063,678 $ 4,230,597
REVENUES LESS EXPENDITURES $ 1,542,928 $ (213,247) $ 428,900 $ 145,162 $ (111,992)
NON-OPERATING REVENUE
Grants $ - $ 750,720 $ 750,720 $ - $ -
Vehicle Replacement Revenue 2,272,800 2,167,000 2,167,000 3,202,100 2,940,200
Developer Contributions - - - - -
Capital-System Development Charges - - - - -
Intergovernmental Loan - - - - -
Interfund Transfers In 1,756,648 2,640,483 2,640,480 736,000 736,000
Other Sources (140,670) - - - -
TOTAL RESOURCES $ 3,888,778 $ 5,558,203 $ 5,558,200 $ 3,938,100 $ 3,676,200
NON-OPERATING EXPENSE
Salaries&Wages $ 16,131 $ - $ - $ - $ -
Benefits 6,906 - - - -
Services&Charges 502 - - - -
Interfund Transfers Out 8,672 216,328 216,330 - -
Construction Projects 4,391,795 9,323,603 9,323,600 2,290,942 1,604,146
Debt Service Interest - - - - -
Net Change in Restricted Assets (68,221) - - -TOTAL USES $ 4,355,784 $ 9,539,931 $ 9,539,930 $ 2,290,942 $ 1,604,146
BEGINNING WORKING CAPITAL-January 1 7,538,684 8,614,606 8,614,606 5,061,776 6,854,096
ENDING WORKING CAPITAL-December 31 8,614,606 4,419,631 5,061,776 6,854,096 8,814,158
NET CHANGE IN WORKING CAPITAL(*) $ 1,075,922 $ (4,194,975) $ (3,552,830) $ 1,792,320 $ 1,960,062
(*) Working Capital=Current Assets minus Current Liabilities
198
2025-2026 Preliminary Budget Section IV: Operating Budget
Department Employees
550 Equipment Rental FTEs 2022 2023 2024 2025 2026
Equipment Rental FTEs 13.00 14.00 17.00 17.00 17.00
TOTAL EQUIPMENT RENTAL FTEs 13.00 14.00 17.00 17.00 17.00
Full Time Equivalent(FTE)Changes:
+1.0 FTE-Per the 2023-2024 Budget,this includes 1.0 FTE(Mechanic 2)added in 2023 to the Equipment Rental Division in Public
Works Dept.
+3.0 FTE's-Per the 2023-2024 Budget,this includes 3.0 FTEs(2 mechanics&1 administrative assistant)added in 2024 to the
Equipment Rental Division in Public Works Dept.These are considered frozen positions until 2025.
199
CITY
JBUI-tN
WASHINGTON
Parks, Arts and Recreation
Director
Daryl Faber
58 F.T.E.
Parks Planning
&Development Administrative
Manager Assistant
I I I I I
Senior Center Cemetery Arts and Events Recreation Maintenance
Manager Manager Manager Programs Manager
Manager
I I I I I
Office/Program Administrative Special Events Recreation Park
Assistant Specialist Coordinator(2) Program Maintenance
Coordinator(5) Lead (2)
I I I I I
Resource Recreastion &
Navigation Maintenance Registration Maintenance
Program Worker(5) Event Assistant Clerk(2) Specialist(2)
Coordinator (0.5 F.T.E.)
•
I I I I
Recreation Arts Teen Parks
Coordinator(2) Program Maintenance
Coordinator
Supervisor (11)
I I I
Arts Facility
Program Assistant Mechanic
Coordinator (0.5 F.T.E.)
I I
Museum Golf Course
Director Manager
I I
I I I I
Museum Curator Education Golf Course Assistant
of Collections Curator Field Golf
Supervisor Professional
•
Maintenance
Worker(4)
F.T.E. = Full Time Equivalent
201
2025-2026 Preliminary Budget Section IV: Operating Budget
PARKS, ARTS, AND RECREATION DEPARTMENT
Mission Statement
The Parks, Arts & Recreation Department is committed to protecting the City of Auburn's natural
beauty through a vibrant system of parks, open space, and trails while enhancing the quality of life for
our citizens by providing outstanding recreational and cultural opportunities.
Department Overview
The Parks, Arts & Recreation Department focuses on providing a variety of facilities and programs for
residents of all ages and interests including parks, recreation programs, arts and cultural activities,
senior center services, a museum and historic farm,cemetery,and golf course. The department works
closely with the Auburn School District, Green River College, and other cultural and youth-serving
agencies in Auburn to provide facilities and services to citizens. We continue to focus on providing
programs, community events and facilities, protecting our environment, and preserving historical and
cultural opportunities in our community.
Accomplishments and Objectives
Arts & Events Division
2023-2024 GoalsProgess
I 2023r 2024 Goalss I for Major025-2026 I Strategic
Goal
• Continue to look at ways to customize • Customized sponsor packages to • Customize sponsor/vendor Community Wellness
sponsor opportunities related to create recognition for businesses opportunities to create revenue to
special events through special events and increase support increased costs related to Fiscal Sustainability
sponsor revenue streams special events
• Continue to work with community • Worked with various community • Partner with community groups to Community Wellness
partners on cultural programming for partners and the Muckleshoot Tribe on increase cultural opportunities
arts and events. cultural programs for arts and events through arts and events
• Continue to evaluate next steps for Art • Maintained performing arts programming • Rebuild the Auburn Ave Theater in Community Wellness
and Performing Art opportunities to at off-site venues while continuing to the downtown core
generate actimty in Auburn's downtown plan for a new Auburn Avenue Theater in
core. downtown
• Seek funding for Phase 2 basement • Completed main floor renovations for • Complete lower-level renovations Community Wellness
renovations of Auburn Arts&Culture Postmark Center for the Arts at Postmark Center for the Arts
Center. (September 2023);secured$1M in
funding for lower-level renovations.
• Initiate programming and rental • Developed formal rental options for • Promote rental options available at Community Wellness
opportunities in the newly opened Arts Postmark Center for the Arts and the Postmark Center for the Arts,
and Culture Center as well as activate implemented expanded arts activate the arts alley,and expand
the Auburn Arts Alleyway programming at the Center. arts programming when lower-level
is open/available for classes
202
2025-2026 Preliminary Budget Section IV: Operating Budget
Golf Course Division
2023-2024 Goals Progress Towards Major Goals Strategic
2023-2024 Goals for 2025-2026 Goal
• To continue into a sixth year of the • In 2023-2024 drainage improvement and • Design and Construct Drainage Infrastructure
sanding and aenfying program on sanding program continued with great Projects on holes 2 and 15
fairways.Playability continues to success.
improve during the shoulder seasons
with this program.We are definitely
seeing the benefits of this for power
carts.
• Continue with a few more forward tees • Completed • Develop sod farm for course turf Infrastructure
and expand on our turf nursenes improvements
Continue to add short grass in areas
around greens This will give all skill
level golfers different possibilities
around the green.
• Promote youth player development by • Ongoing • Promote youth player development Community Wellness
promoting and managing PGA Junior by promoting and managing PGA
League teams at our facility. Junior League teams at our Fiscal Sustainability
facility
• Increase participation and promote • Men's and Women's Club have • Maintain current level of Community Wellness
player development for all ages and expanded to over 1,350 members membership while not
skill levels in club and league events compromising service Fiscal Sustainability
including Men's Club,Ladies Club,
Couples League,Senior League and
Summer Fun League to provide better
revenues for the golf course and a
better expenence for all members
• Dunng greens aeration,promote local • Initiated glow golf events dunng non- • Grow these events to capacity Community Wellness
chanty fundraising events to increase irrigation time frames
revenues and provide goodwill within Fiscal Sustainability
the community
• Continue to promote amateur events • While the Golf Course did not host the • N/A
open to the general golfing public.Also PGA Pro Am in 2024,amateur
continue to host PGA pro am to tournaments and member participation
increase participation from other local increased—20%.
golf course members.
203
2025-2026 Preliminary Budget Section IV: Operating Budget
Senior Activity Center Division
2023-2024 Goals Progress Towards Major Goals Strategic
2023-2024 Goals for 2025-2026 Goal
• Reach out to businesses to increase • Emailed Wellness Fair vendors • Increase awareness of what a Community Wellness
Sponsorships regarding sponsorship opportunities,In Senior Center is and
person direct contact planned services/activities are available
• Participate in a minimum of 2 • Veteran's Day Parade,4th of July • Assess and evaluate existing Community Wellness
Community Events to share Festival,Community Car Show,Wesley programs to determine need,
information about Senior Center Homes Health Fair interest and whether to continue,
Programs improve and/or discontinue
• Develop a plan to reach out to people • Post card mailings to all 3 Auburn zip • Assess existing day trips, Community Wellness
age 50 plus who are unaware of our codes Target advertise to senior fitness extended travel and outdoor
programs and services. and pickleball participants at the adventures Determine what Fiscal Sustainability
community center Magazine articles additions would be beneficial.
• Sham City wide equity and inclusion Highlighted specific cultural months and • Share City wide equity and Community Wellness
educational information with Senior events monthly Museum tours with inclusion educational information
Center Participants specific cultural themes with Senior Center Participants
Senior Center Resource Hub
2023-2024 Goals Progress Towards Major Goals Strategic
2023-2024 Goals for 2025-2026 Goal
• Retain staff and equally distnbute work • The Resource Navigation Program is • Retain staff and hire one additional Community Wellness
load now compnsed of one full-time part-time Resource Navigator.
Resource Navigation Program
Coordinator,one full-time Program
Assistant,and one part-time Program
Assistant.The workload is equally
distributed.
• Collect better data to measure the • Successfully increased participant • Apply for additional grant funding Community Wellness
diverse population of seniors being demographic data and is reflected in our for mental health services.
served grant reporting.
• Resource Navigators to become • Resource navigators have been trained • Develop partnerships with Community Wellness
trained facilitators for caregiving and provided multiple support group community organizations via
supports groups sessions outreach efforts to better serve
clients.
• Reapply for VSHSL funding,pending • Applied for 2024-2029 VSHSL funding • N/A
ester approval of Levy. and have been awarded new grant
funds
204
2025-2026 Preliminary Budget Section IV: Operating Budget
Recreation Division
2023-2024 Goals Progress Towards Major Goals Strategic
2023-2024 Goals for 2025-2026 Goal
• Find a title sponsor for the Halloween • Complete.Several sponsors haw been • N/A
event. secured for this event;however,staff are
still working to find a title sponsor.
• Create an intern program that aligns • An internship program was created and • Create additional summer camp Community Wellness
with the recreation majors at the major launched in the summer of 2023 Parks offenngs to meet community
universities in the state hired 4 interns and they helped demand
implement several programs and events.
• Increase percentage of online • In 2023,30%of registrations were done • Offer picnic shelter reservations Fiscal Sustainability
transactions to 45% online,up from 24%online in 2022 online to improve customer
experience
• Secure funding for outdoor recreation • Parks received several grants from King • Secure funding for outdoor Fiscal Sustainability
opportunities County,RCO,and Washington State to recreation opportunities
support outdoor programs
• Develop and implement an Equity and • Auburn Parks is participating and • Develop and implement an Equity Community Wellness
Inclusion Plan to assist in increasing working within the city's DEI initiative to and Inclusion Plan to assist in
participation from all of the community. best serve the community of Aubum increasing participation from all of
the community
• Increase bicycling programs with Community Wellness
the opening of the new skills and
pump track at Cedar Lanes Park.
White River Valley Museum and Mary Olson Farm Division
2023-2024 Goals Progress Towards Major Goals Strategic
2023-2024 Goals for 2025-2026 Goal
• Continue to catalog back logged • To date we have processed a significant • Continue to catalog back logged Community Wellness
accessions and complete a full amount of our backlog and are over 50% accessions and finish a full
inventory of all artifacts on display in complete in inventorying the Museum's inventory of all artifacts on display
the Museum's permanent exhibits permanent collection in the Museum's permanent
exhibits.
• Continue process of photographing the • We continue to add photographs and • Continue process of photographing Community Wellness
collection and making artifacts images to our collection annually and the collection and making artifacts
accessible to the public via the via our recent database upgrade the accessible to the public via the
• Continue working with partners from • In the last two years we have worked • Continue working with partners Community Wellness
• Continue work with the COA to • We continue to provide Racial History • Begin repatriation work for Native Community Wellness
present racial history tours for tours to new hires and this year have artifacts in the Museum's
employees and expand the program to expanded to providing public tours and collection
the greater community. tour for outside agencies like Green
River College,VRFA,and King County.
• Begin strategic planning process to • The Museum has internally started • Begin implementation of new Community Wellness
update the Museum's permanent strategic work and has contracted with strategic plan developed in 2024.
exhibits Ostara consulting to begin a formal
process summer 2024
205
2025-2026 Preliminary Budget Section IV: Operating Budget
Park Maintenance Division
2023-2024 Goals Progress Towards Major Goals Strategic
2023-2024 Goals for 2025-2026 Goal
• Improve landscape maintenance with a • Added ROW Landscape maintenance • Improve landscape with a focus on Community Safety
focus on medians to our landscape contractor to help with our landscape beds,while
deferred maintenance and better incorporating CPTED principles
oversite of the beautification
• Complete PRO's plan and implement • Find efficiencies in operations to Fiscal Sustainability
year 1 deferred Maintenance items. • Still working on PROS plan;will maintain level of service while
implement when Plan is finished facing rising costs without
additional funding.
• Identify 2 park locations to institute a • Parks has eliminated pesticide use on • Implement where feasible,an Community Wellness
"pesticide free park",and establish an turf areas within parks Horticulture Integrated Pest Management
Integrated Pest Management Program team has been employing weed Program to support reduced
to support the new"pesticide free prevention paper to control weeds in pesticide use within parks.
parks" annual beds Overall pesticide use has
been decreased.
• Respond efficiently to maintenance • Parks has worked to clean up and • Respond efficiently to Community Safety
requests/problems via the City's address deferred requests while trying maintenance requests/problems
SeeClickFix Reporting system to respond within 48 hours to new via the City's SeeClickFix Community Wellness
requests Reporting system
Performance Measures
Parks, Arts, & Recreation Department
Volunteer Hours
The Parks, Arts, and Recreation Department relies on volunteers to be youth sports coaches, museum docents,
senior center hosts, and to serve in a variety of other positions. As participation in department sponsored
programs increases, so does the need for additional volunteers.
Volunteer Hours
40,000
30,000 30,000
30,000111
25,000
21,008
20,000 PT,L3t 18 442
10,000
2021 2022 2023 2024 Est 2025 Goal 2026 Goal
206
2025-2026 Preliminary Budget Section IV: Operating Budget
Classes&Special Events—Number of Participants
Participation in department-wide classes and special events continues to grow. A new strategic approach to
marketing recreation services is enhancing our ability to reach new customers.
Participation in Classes&Special Events
250
210 210
200 187 196 190
L:oIIII !
50
2021 2022 2023 2024 Est 2025 Goal 2026 Goal
Facility Rentals
The Auburn Community & Events Center continues to exhibit growth in its usage and revenue with weddings,
reunions,corporate events and parties.In 2021 we were still experiencing decreased overall facility rental revenue
due to COVID-19 restrictions.
Facility Rental Revenue
$600 $541 $563
$525 $520 $520
$420
$400
s
$200
$-
2021 2022 2023 2024 Est 2025 Goal 2026 Goal
Golf Course Division
Operating Revenue
Total operating revenue is the quickest way to measure the performance of the golf course from year to year.
Economic conditions and weather have a significant effect on facility revenues in the golf industry. Stable
economic conditions, combined with average weather, should allow for modest increases of rounds played and
course revenues over the next budget cycle.
Total Golf Course Operating Revenue
$2 5 $2.44
$2 22 $2.22 $2 29
$2.13 1$2 1
$2.0
0
$1 5
$1,0
2021 2022 2023 2024 Est 2025 Goal 2026 Goal
207
2025-2026 Preliminary Budget Section IV: Operating Budget
Green Fee Revenue
The first five months of 2024 have been impacted slightly by weather patterns which have been slightly cooler
and wetter than average. In addition, economic concerns of inflation and a possible recession continue to put a
drag on revenues in the short term. If the weather shifts to a more neutral pattern, and our economic concerns
decrease, green fee revenues should show modest growth throughout the next budget cycle.
Green Fee Revenue
$2 0
$1.70 IV IV $1.69
ii ' ' ' '
2021 2022 2023 2024 Est 2025 Goal 2026 Goal
Power Cart&Merchandise Revenue
Power cart rentals and merchandise sales are closely tied to the number of rounds played,which correlates with
fair weather and average economic conditions. In years with average or better weather and no extenuating
circumstances, rounds played and revenues have continued to show modest growth.Assuming average weather
and economic conditions,cart and merchandise revenues should continue to increase throughout the next budget
cycle.
Power Cart&Merchandise Revenue
$700 $641
$600 $560 $589 $545 $560 $576
$500
tl $400
1— $300
$200
$100
$-
2021 2022 2023 2024 Est 2025 Goal 2026 Goal
208
2025-2026 Preliminary Budget Section IV: Operating Budget
Department Budget
2023 2024 2024 2025 2026
001.33 Parks Adjusted
Actual Budget Estimate Budget Budget
Expenditures
Salaries &Wages $ 5,706,973 $ 5,990,171 $ 5,990,171 $ 6,412,476 $ 6,662,297
Personnel Benefits 2,263,710 2,600,282 2,600,282 2,589,917 2,767,385
Supplies 1,062,752 958,695 958,695 1,001,312 999,796
Services &Charges 2,977,756 3,293,381 3,293,381 2,331,810 2,322,980
Capital Outlay 15,301 90,900 90,900 10,000 10,000
Interfund Payments For Service 3,510,096 3,584,700 3,584,700 4,448,258 4,608,508
DEPARTMENT TOTAL $15,536,589 $16,518,129 $16,518,129 $16,793,773 $17,370,966
Department Employees
001 Parks,Arts and Recreation 2022 2023 2024 2025 2026
Parks FTEs 41.00 44.00 44.00 44.00 44.00
Golf FTEs 7.00 7.00 7.00 7.00 7.00
TOTAL PARKS,ARTS& RECREATION FTEs 48.00 51.00 51.00 51.00 51.00
Full Time Equivalent(FTE)Changes:
+1.0 FTE-Per the 2023-2024 Budget,this includes 1.0 FTE(Museum Curator of Collections)added in 2023 to Museum Division in
Parks Dept.Position changed from LTE to FTE.
+1.0 FTE-Per the 2023-2024 Budget,this includes 1.0 FTE(Park Maintenance Worker 1)added in 2023 to Maintenance Division in
Parks Dept.Position had transfer responsibilityfrom CD Dept.
+1.0 FTE-Per the 2023-2024 Budget,this includes 1.0 FTE(Park Maintenance Worker 1)added in 2023 to Maintenance Division in
Parks Dept.Position had transfer responsibilityfrom CD Dept.
209
2025-2026 Preliminary Budget Section IV: Operating Budget
SPECIAL REVENUE FUNDS
Special revenue funds account for the proceeds of specific revenue sources whose expenditures are
legally restricted. The Parks, Arts, & Recreation Department is responsible for the budget in the
following special revenue fund:
Fund 120 - Recreational Trails Fund, which accounts for gas tax revenues, with funds restricted for
use in trail improvement projects.
Fund Budget
2023 2024 2024 2025 2026
120 Recreational Trails Actual Adjusted Estimate Budget Budget
Budget
Revenues
Beginning Fund Balance $ 97,169 $ 109,020 $ 109,020 $ 53,820 $ 61,320
Motor Vehicle Fuel Tax 7,000 7,000 7,000 7,000 7,000
Investment Income 4,851 100 4,010 500 500
Total Revenues $ 109,020 $ 116,120 $ 120,030 $ 61,320 $ 68,820
Expenditures
Operating Transfers Out $ - $ 66,210 $ 66,210 $ - $ -
Ending Fund Balance 109,020 49,910 53,820 61,320 68,820
Total Expenditures $ 109,020 $ 116,120 $ 120,030 $ 61,320 $ 68,820
210
2025-2026 Preliminary Budget Section IV: Operating Budget
MUNICIPAL PARKS CONSTRUCTION
Fund 321 - Municipal Parks Construction accumulates a portion of adult recreation fees for capital
improvements at City parks. The Parks, Arts & Recreation Department is responsible for the budget
in this fund.
Fund Budget
321 Municipal Park 2023 2024 2024 2025 2026
Construction Actual Adjusted Estimate Budget Budget
Budget
Revenues
Beginning Fund Balance $ 1,369,733 $ 1,589,295 $ 1,589,295 $ 463,899 $ 490,199
Property Taxes (Prop 2 Levy) 317,749 280,000 345,483 190,000 150,000
Federal Grants - - - - -
State Grants - - - 250,000 -
Interlocal Grants 74,805 450,115 450,115 950,000 -
Intergovernmental Service(GRC) - - - -
League Fees 5,219 9,500 9,500 4,500 4,500
Investment Income 90,700 5,000 64,000 7,500 7,500
Rentals&Leases 98,539 69,300 69,300 69,300 69,300
Contributions&Donations 50,000 - - - -
Miscellaneous Revenue - - - - -
Insurance Recovery - - - - -
Operating Transfer In 250,308 1,272,177 1,272,177 405,000 480,000
Total Revenues $ 2,257,053 $ 3,675,387 $ 3,799,870 $ 2,340,199 $ 1,201,499
Expenditures
Salaries&Wages $ 466 $ - $ 12,400 $ - $ -
Personnel Benefits 232 - 6,400 - -
Services&Charges 294 5,000 5,000 5,000 5,000
Capital Outlay 666,765 3,330,971 3,312,171 1,845,000 680,000
Ending Fund Balance 1,589,295 339,416 463,899 490,199 516,499
Total Expenditures $ 2,257,053 $ 3,675,387 $ 3,799,870 $ 2,340,199 $ 1,201,499
211
2025-2026 Preliminary Budget Section IV: Operating Budget
CEMETERY
Mission
Mountain View Cemetery shall be a sacred place to comfort and strengthen the community through
responsible stewardship and compassionate ministry.
To fulfill this mission we will:
• Be attentive by listening and understanding.
• Be respectful by being courteous, prompt, and caring.
• Be professional by creating and maintaining beautiful grounds.
• Be thorough in documenting records.
• Be dedicated to protecting the faith and trust the community has placed in us.
Department Overview
Mountain View Cemetery, a division of the City of Auburn Parks, Arts & Recreation Department, is a
self-supporting municipal cemetery that does not rely on any tax revenues for operation or
maintenance. Unique to the community, Mountain View Cemetery is a peaceful, quiet, and beautiful
setting, nestled on Auburn's west hill overlooking Mt. Rainier and the Green River Valley. The park-
like setting includes rolling well-kept lawns, landscaped flowering gardens, and other features
attesting to the value of life. A professional staff of seven conducts over 300 interments annually and
ensures fiscal responsibility. As an endowed care facility, all above ground structures, roadways, turf
and landscaping are maintained by City staff now and in the future. The Cemetery serves many area
funeral homes and offers a full range of above-ground and below-ground interment options,
including Wilbert Burial and Cremation Vaults for families choosing either casket or urn placement.
Accomplishments and Objectives
2023-2024 Goals Progress Towards Major Goals Strategic
2023-2024 Goals for 2025-2026 Goal
• New design and buildout of the • Trees in the area have been • Have Tenth Addition turf completely Infrastructure
Tenth Addition. dropped down Received bids for established.Foundation for quads
wood chipping,stump removal and installed and the area plotted for
grading. sales.
• New design and buildout • Landscape Architect provided • ForestWalk Cremation Garden Infrastructure
ForestWalk Cremation Garden Master Plan Earth work in Phase IIIA berms plotted,named,
Phase Ill. progress and expected to be done mapped and priced.
by Summer of 2024
• Design and buildout of landscape • Water feature included in the • Promote sales around the water Fiscal Sustainability
natural pond setting ForestWalk Master Plan of ForestWalk Phase feature that includes the purchases
II. of boulders,benches or other
upright monument options.
212
2025-2026 Preliminary Budget Section IV: Operating Budget
Performance Measures
Interments
We will continue to focus on new section design to incorporate new ideas and products. Existing property of
older sections will be reexamined and planned for additional inventory as appropriate.
Interments
200 180
152 145 150 153 155
:: IIIIl
50
2021 2022 2023 2024 2025 2026
Est Goal Goal
In urnments
By developing cremation gardens in prominent,well-traveled locations, and investing in their aesthetic qualities,
we will see the benefit in terms of increased sales and higher product values.Added to this are the benefits of
lower labor requirements and land conservation.
In urnments
200 173 179 181 185 187 190
150
100
50
0
2021 2022 2023 2024 2025 2026
Est Goal Goal
Revenue from Lot Sales
The most important asset of Mountain View Cemetery is the landscape. Decisions on how and where to
memorialize are largely based on emotion, tempered by practical considerations.A variety of product choices,
community events, and local advertising,will all help drive sales revenue
Lot Sale Revenue
$1,000
$819 $845 $890
$812 $815
$800
$645
a $600
$400
$200
$-
2021 2022 2023 2024 2025 2026
Est Goal Goal
213
2025-2026 Preliminary Budget Section IV: Operating Budget
2025-2026 Working Capital Budget
2024
436 Cemetery 2023 Adjusted 2024 2025 2026
Actual Budget Estimate Budget Budget
OPERATING REVENUES
Charges for Service $ 1,974,568 $ 1,496,700 $ 1,931,800 $ 1,612,800 $ 1,675,300
Interest Earnings 89,984 3,400 96,700 21,500 21,500
Rents,Leases and Concessions - - - - -
Miscellaneous Revenue 9,553 - 6,900 - -
I TOTAL OPERATING REVENUES $ 2,074,105 $ 1,500,100 $ 2,035,400 $ 1,634,300 $ 1,696,800
OPERATING EXPENDITURES
Salaries&Wages $ 552,838 $ 605,418 $ 649,200 $ 665,165 $ 713,759
Benefits 273,292 338,220 292,200 314,719 338,807
Supplies 398,099 361,500 361,500 386,500 391,900
Services&Charges 183,385 213,600 213,600 164,450 168,550
Debt Service Principal - - - - -
Interfund Payments for Service 349,992 359,300 359,300 492,241 485,225
I TOTAL OPERATING EXPENDITURES $ 1,757,606 $ 1,878,038 $ 1,875,800 $ 2,023,075 $ 2,098,241
REVENUES LESS EXPENDITURES $ 316,499 $ (377,938) $ 159,600 $ (388,775) $ (401,441)
NON-OPERATING REVENUE
Grants $ - $ - $ - $ - $ -
Developer Contributions - - - - -
Revenue Bond Proceeds - - - - -
Intergovernmental Loan - - - - -
Interfund Transfers In 84,000 367,700 367,700 - -
Other Sources - - - - -
I TOTAL RESOURCES $ 84,000 $ 367,700 $ 367,700 $ - $ -
NON-OPERATING EXPENSE
Salaries&Wages $ - $ - $ - $ - $ -
Benefits - - - - -
Services&Charges 2 50 50 - -
Interfund Transfers Out 247,265 367,700 367,700 - -
Construction Projects 50,627 391,073 391,073 50,000 -
Debt Service Interest - - - - -
Net Change in Restricted Assets - - - - -
I TOTAL USES $ 297,894 $ 758,823 $ 758,823 $ 50,000 $ -
BEGINNING WORKING CAPITAL-January 1 1,663,710 1,766,315 1,766,315 1,534,792 1,096,017
ENDING WORKING CAPITAL-December 31 1,766,315 997,254 1,534,792 1,096,017 694,576
I NET CHANGE IN WORKING CAPITAL(*) $ 102,605 $ (769,061) $ (231,523) $ (438,775) $ (401,441)
(*) Working Capital=Current Assets minus Current Liabilities
Department Employees
436 Cemetery FTEs 2022 2023 2024 2025 2026
Cemetery FTEs 7.00 7.00 7.00 7.00 7.00
TOTAL CEMETERY FTEs 7.00 7.00 7.00 7.00 7.00
214
IT Director
David Travis
17 F.T.E.
Administrative
Assistant
I I
Desktop Support IT Assistant Network
Manager Director Engineer Lead
I I I
I I I I
Support Specialist Business
(5) System Analyst Project Network Engineer Network Analyst
(3) Manager (2)
215
2025-2026 Preliminary Budget Section IV: Operating Budget
INNOVATION AND TECHNOLOGY
Mission
We are a trusted team of technology professionals striving to provide world-class customer service
and solutions by being highly educated, experienced, and passionate about technology and the
people we serve.
Department Overview
The Innovation and Technology Department (IT) oversees all technology for the City and is
comprised of three functional divisions: Infrastructure & Security, Customer Success, and Projects.
IT is tasked with proving cutting edge security systems that not only protects the City's critical
infrastructure but also ensures compliancy to State and Federal requirements. The department also
negotiates with technology vendors for hardware, software, and communications services. The
department manages and administers support to over 500 City staff, providing technical support for
all departments within the City including the Executive branch, provides direct support for software
and hardware technology for over 150 software applications, over 3,000 hardware devices on
multiple software platforms, and at 20 City locations.
The department also provides various levels of contracted remote and onsite technical services and
support for the cities of Algona and Pacific as well as Valley Regional Fire Authority, on a cost
recovery basis. Auburn's IT Department is also a board member for the Community Connectivity
Consortium, a regional group of cities and counties formed to develop a high-speed fiber optic
communication and data backbone that circles Lake Washington and connects the cities on a
shared high-speed network.
216
2025-2026 Preliminary Budget Section IV: Operating Budget
Accomplishments and Objectives
2023-2024 Goals Progress Towards Major Goals Strategic
2023-2024 Goals for 2025-2026 Goal
• Continue to provide seance • Added secondary fiber optic path • Continue to identify ways to build out Fiscal Sustainability
delivery redundancy in the event of for Internet access. seMce delivery redundancy in the
catastrophic failures to event of catastrophic failures to
Infrastructure Services. Infrastructure Seances.
• Create better hiring pipelines for • Established an IT internship • Further develop IT internship role and Fiscal Sustainability
future technical talent and Continue partnership with the GRC continue our partnership with the
retention Technical Advisory board. GRC Technical Advisory board Community Wellness
• Continue to Improve lien and • Reorganized our tier 1 support • Identify additional opportunities to Fiscal Sustainability
Tier2 technical support to the team for increased service Improve lien and Tier2 technical
business units. delivery. support to business units.
Realigned business units with
business analyst team.
• Continue to update strategies • C3 South loop Initiatives created • Continue work on C3 South loop Fiscal Sustainability
around building better fiber and in progress. Initiatives.
footpnnts and disparate pathways. Infrastructure
• Continue to establish better • Finalized the organization of the • Cultivate our partnerships with Fiscal Sustainability
partnerships with business units business analyst team.Created business units by continuing to host
allowing increased efficiencies coordination meetings,workshops coordination meetings,workshops
around their cntical line of and discussions with leadership and discussions with leadership
business applications. teams to align business goals. teams.
• Increase footpnnt to free public • Wi-Fi added Access Aubum to • Ensure current free public Wi-Fi Community Wellness
Wi-Fi. spray park at Les Gove,multi- areas are operating well,and identify
purpose building,maintenance other areas around the city where free Infrastructure
shop at the golf course,Plaza public Wi-Fi could be expanded.
park,Postmark for the Arts
building.
• Continue to find ways to reduce • Migrated hardware and software • Maintain current cloud seances, Fiscal Sustainability
capital expenses by utilizing into cloud and rolled into streamline usage,and pursue other
sustainable cloud services. operational and operational costs. opportunities to utilize cloud services Infrastructure
IT Capital costs/budget being in an effort to reduce capital
reimagined in 2025 to better align expenditures.
with industry.
• Continue our focus on a mobile- • Continued commitment to mobile • Maintain commitment to providing Fiscal Sustainability
first and cloud-first strategy. laptops and tablet computers. City employees with mobile laptops,
Continued focus on cloud tablet computers,and cloud services,
Indlahves. as needed.
217
2025-2026 Preliminary Budget Section IV: Operating Budget
Performance Measures
Customer Service Management
Innovation &Technology provides 24/7 support of City computer systems. Requests for services are tracked
through our ServiceDesk. Our Service Level Agreement(SLA)is to respond within 60 minutes during regular
business hours of 7am-5pm. Off hours,we provide assistance as soon as possible for emergent issues.
Percentage of Calls Completed in Service Level Agreement
100%
97% 97% 97% 98% 100% 100%
5°r°
50°r°
z5°i°
2021 2022 2023 2024 2025 2026
Est Goal Goal
Enterprise Network Services
The purpose of the Enterprise Network Services program is to provide a stable, adaptive network infrastructure
and business applications to City departments and manage data so that it is available, secure and accessible.
Percentage of Time the Network is Available
99% 99% 99% 99% 100% 100%
100%
75%
50%
25%
0%
2021 2022 2023 2024 Est 2025 Goal 2026 Goal
218
2025-2026 Preliminary Budget Section IV: Operating Budget
2025-2026 Working Capital Budget
2024
518 Innovation&Technology 2023 Adjusted 2024 2025 2026
Actual Budget Estimate Budget Budget
OPERATING REVENUES
Interfund Operating Charges $ 7,260,475 $ 7,471,400 $ 7,471,400 $ 7,708,400 $ 7,879,700
Intergovernmental Services 30,310 60,000 25,800 50,000 50,000
Interest Earnings 142,626 23,300 141,200 34,000 34,000
Miscellaneous Revenue 50,879 - - - -
I TOTAL OPERATING REVENUES $ 7,484,290 $ 7,554,700 $ 7,638,400 $ 7,792,400 $ 7,963,700
OPERATING EXPENDITURES
Salaries&Wages $ 1,896,649 $ 2,145,791 $ 2,258,200 $ 2,113,428 $ 2,189,632
Benefits 819,608 1,033,628 881,000 922,183 994,918
Supplies 263,877 167,320 167,300 379,930 353,930
Services&Charges 3,112,805 5,932,877 5,932,900 3,097,497 3,097,497
Debt Service Principal - - - - -
Interfund Payments for Service 671,880 688,600 688,600 840,782 874,500
I TOTAL OPERATING EXPENDITURES $ 6,764,819 $ 9,968,216 $ 9,928,000 $ 7,353,820 $ 7,510,477
REVENUES LESS EXPENDITURES $ 719,472 $ (2,413,516) $ (2,289,600) $ 438,580 $ 453,223
NON-OPERATING REVENUE
Grants $ - $ - $ - $ - $ -
Developer Contributions - - - - -
Capital-System Development Charges - - - - -
Revenue Bond Proceeds - - - - -
Intergovernmental Loan - - - - -
InterfundTransfersIn 1,126,496 4,247,530 4,247,530 37,600 37,600
Other Sources - - - - -
I TOTAL RESOURCES $ 1,126,496 $ 4,247,530 $ 4,247,530 $ 37,600 $ 37,600
NON-OPERATING EXPENSE
Salaries&Wages $ - $ - $ - $ - $ -
Benefits - - - - -
Services&Charges (74,573) - - - -
Interfund Transfers Out 665,528 1,145,520 1,145,520 - -
Construction Projects 279,414 1,579,460 1,579,460 292,600 292,600
Interest Expense 18,659 - - - -
Miscellaneous Expenditures 266,403 - - - -
Net Change in Restricted Assets 1,008,823 - - - -
I TOTAL USES $ 2,164,253 $ 2,724,980 $ 2,724,980 $ 292,600 $ 292,600
BEGINNING WORKING CAPITAL-January 1 3,085,987 3,070,624 3,070,624 2,303,574 2,487,154
ENDING WORKING CAPITAL-December 31 2,767,701 2,179,658 2,303,574 2,487,154 2,685,377
I NET CHANGE IN WORKING CAPITAL(*) $ (318,286) $ (890,966) $ (767,050) $ 183,580 $ 198,223
(*) Working Capital=Current Assets minus Current Liabilities
219
2025-2026 Preliminary Budget Section IV: Operating Budget
Department Employees
518 Innovation and Technology Department FTEs 2022 2023 2024 2025 2026
Innovation and Technology Department FTEs 18.00 19.00 17.00 17.00 17.00
TOTAL IT FTEs 18.00 19.00 17.00 17.00 17.00
Full Time Equivalent(FTE)Changes:
+1.0 FTE-Per the 2023-2024 Budget,this includes 1.0 FTE(Network Engineer)added in 2023 to Infrastructure Services in IT.
-1.0 FTE-An IT Support Specialist position was frozen going into 2024.
+1.0 FTE-Per the position reclass,IT Business Systems Analyst was reclassed to IT Support Specialist.
-2.0 FTE-Per re-organization,the Senior GIS Specialist and GIS Analyst moved to Public Works.
220
2025-2026 Preliminary Budget Section V: Budget Details
SECTION V: BUDGET DETAILS
The following tables, charts and other information is intended to provide further detail and
explanation to the summary budget data presented in other sections of this document.
Tables and Graphs in Order of Presentation
• 2025 Budgeted Revenue by Type, All Funds (Table)
• 2025 Budgeted Expenditures by Object, All Funds (Table)
• 2026 Budgeted Revenue by Type, All Funds (Table)
• 2026 Budgeted Expenditures by Object, All Funds (Table)
• 2025 Budget Summary, All Funds (Table)
• 2026 Budget Summary, All Funds (Table)
• Relationship between Fund and City Structure (Table)
• 2025 & 2026 — Budgeted Expenditures by Administrative Structure (Table)
• 2025 — Budgeted General Fund Expenditures by Department (Graph)
• 2026 — Budgeted General Fund Expenditures by Department (Graph)
• 2025 & 2026 — Budgeted General Fund Expenditures by Cost Center (Table)
• 2025 & 2026 — Budgeted Interfund Operating Transfers (Table)
221
2025-2026 Preliminary Budget Section V: Budget Details
2025 Budgeted Revenue by Type, All Funds
Fund Taxes Licenses& Intergov't Charges for Fines&
Permits Services Forfeitures
GENERAL FUND $ 78,452,170 $ 2,949,600 $ 6,614,122 $ 10,601,032 $ 2,522,706
General Transportation 3,585,700 - 4,259,189 51,000 -
to
0
z Hotel/Motel Tax 145,000 - - - -
n
LL
W
• Transportation Benefit District 2,124,000 - - - -
z
in
• Drug Forfeiture - - - 30,800 166,800
a
Q
w Recreational Trails - - 7,000 - -
a
co
Cumulative Reserve - - - - -
Mitigation Fees - - - 1,214,000 -
in 2020 LTGO A&B Refunding Bonds 250,000 - - - -
r v
m 5
0 w SCORE 2009 A&B Bond - - 63,360 1,303,640 -
to
Golf/Cemetery 2016 Refunding - - - - -
w Municipal Park Construction 190,000 - 1,200,000 4,500 -
o'
E Capital Improvements - - 80,000 50,000o
-
a
Q
~ Local Revitalization - - - - -
a
Q
U
Real Estate Excise Tax 1,800,000 - - - -
Water - - - 20,055,000 -
uO Sewer - - - 10,345,000
O -
z
0
w Sewer Metro - - - 23,095,000 -
0-• Storm Drainage - - - 13,135,200 -
w
✓
LLz, Solid Waste - - 70,000 32,402,700 -
Airport - - - 1,099,300 -
Cemetery - - - 1,612,800 -
u)
0
z Insurance - - - 4,862,996 -
n
LL
W
U Workers'Compensation - - - - -
5
ce
(0 Facilities - - - 4,768,500 -
J
z Innovation and Technology
o
w (includes Multimedia) - - - 9,153,800 -
H
z_
Equipment Rental - - - 626,800 -
>-
Q 0
z Fire Pension - - 130,500 - -
O U-
LL
H
Z
W (/)
? Cemetery Endowment Care - - - 60,000 -
w0
ur
a
TOTAL BUDGET $ 86,546,870 $ 2,949,600 $ 12,424,171 $ 134,472,068 $ 2,689,506
222
2025-2026 Preliminary Budget Section V: Budget Details
2025 Budgeted Revenue by Type, All Funds (continued)
Fund Miscellaneous Interfund Other Beginning Total
Revenue Transfers Sources Fund Balance Resources
GENERAL FUND $ 2,105,680 $ 126,000 $ 25,000 $ 38,910,092 $ 142,306,402
General Transportation 25,000 8,921,065 - 5,721,099 22,563,053
a)
0
z Hotel/Motel Tax 26,000 - - 483,780 654,780
n
LL
W
z
• Transportation Benefit District 20,000 - - 1,798,224 3,942,224
W
I• Drug Forfeiture 53,700 - - 802,203 1,053,503
a
Q
w Recreational Trails 500 - - 53,820 61,320
EL
Cumulative Reserve 80,000 - - 33,916,951 33,996,951
Mitigation Fees 22,900 - - 7,884,456 9,121,356
2020 LTGO A&B Refunding Bonds - 1,258,900 - 508,936 2,017,836
SCORE 2009 A&B Bond - - - - 1,367,000
Golf/Cemetery 2016 Refunding - 372,400 - - 372,400
w Municipal Park Construction 76,800 405,000 - 463,899 2,340,199
o'
E capital Improvements 7,220,500 845,000 - 1,541,064 9,736,564
a
Q
a~ Local Revitalization 1,000 1,000,000 - 16,333 1,017,333
Q
U
Real Estate Excise Tax 40,000 - - 5,689,062 7,529,062
Water 105,000 - 550,000 5,361,267 26,071,267
uO Sewer 75,000 - 325,000 18,781,324 29,526,324
z
z
w• Sewer Metro 20,000 - - 4,561,626 27,676,626
u)
it
0- Storm Drainage 75,000 - 450,000 10,197,667 23,857,867
W
r
w Solid Waste 50,000 - - 1,883,449 34,406,149
Airport 1,220,460 - - 1,692,950 4,012,710
Cemetery 21,500 - - 1,534,792 3,169,092
0
z Insurance 19,500 - - 1,378,996 6,261,492
n
LL
W
U Workers'Compensation 1,195,300 - 30,000 3,498,469 4,723,769
ce
(0 Facilities 53,000 - - 398,481 5,219,981
za
Innovation and Technology
o
W (includes Multimedia) 51,400 37,600 - 2,535,458 11,778,258
H
z_
Equipment Rental 6,784,140 736,000 - 5,061,776 13,208,716
a ,
Q 0
z Fire Pension 37,400 - - 1,837,188 2,005,088
O U-
LL
H
z
W I))
`1 ? Cemetery Endowment Care 30,000 - - 2,542,809 2,632,809
K W
W
a
TOTAL BUDGET $ 19,409,780 $ 13,701,965 $ 1,380,000 $ 159,056,171 $ 432,630,131
223
2025-2026 Preliminary Budget Section V: Budget Details
2025 Budgeted Expenditures by Object, All Funds
Fund (10&20) (30) (40) (60)
Personnel Supplies Services Capital
GENERAL FUND $ 60,249,148 $ 1,994,502 $ 25,849,015 $ 112,500
General Transportation - - 195,000 15,868,689
❑
z• Hotel/Motel Tax 57,750 3,200 116,150 -
LL
Transportation Benefit District - - - -
w
• Drug Forfeiture 256,933 69,200 71,700
w• Recreational Trails - - - -
a_
Cumulative;Reserve - - - -
Mitigation Fees - - 75,000 -
w 2020 LTGO A&B Refunding Bonds - - - -
H
CO j
o w SCORE 2009 A&B Bond - - - -
cn
Golf/Cemetery 2016 Refunding112
- - - -
Municipal Park Construction - - 5,000 1,845,000
'o
Capital Improvements - - - 8,175,000
~• Local Revitalization - - - 1,000,000
a
U
Real Estate Excise Tax - - - -
Water 5,121,217 440,950 5,702,695 5,012,810
• Sewer 3,097,372 203,150 2,977,380 5,543,300
z
w• Sewer Metro - - 23,076,000 -
ir
a Storm Drainage 4,836,327 98,150 3,016,258 2,882,012
LU
w
H
Solid Waste - 48,600 31,842,300 -
Airport 574,257 919,000 355,400 263,460
Cemetery 979,884 386,500 164,450 50,000
❑
z Insurance 175,000 - 4,870,496 -
w
U Workers'Compensation 250,000 - 798,800 -
w
En• Facilities 1,415,632 140,200 1,923,649 -
J
zInnovation and Technology
w (includes Multimedia) 3,667,456 416,080 3,526,697 292,600
z_
Equipment Rental 1,493,312 1,213,200 473,650 2,290,942
a
• Fire Pension 192,840 - 15,000 -
❑ W
LL
H
z
z o
• z Cemetery Endowment Care - - - -
w
• u_
a
TOTAL BUDGET $ 82,367,128 $ 5,932,732 $ 105,054,640 $ 43,336,313
224
2025-2026 Preliminary Budget Section V: Budget Details
2025 Budgeted Expenditures by Object, All Funds (continued)
Fund (70&80) (90) Interfund Ending Total
Debt Service Interfund Srv. Transfers Fund Balance Budget
GENERAL FUND $ 1,200,000 $ 18,665,307 $ 1,077,400 $ 33,158,530 $ 142,306,402
General Transportation 204,100 26,500 1,100,000 5,168,764 22,563,053
co
❑
z Hotel/Motel Tax - - - 477,680 654,780
a
w
z Transportation Benefit District - - 2,186,000 1,756,224 3,942,224
w
w• Drug Forfeiture - 1,400 - 654,270 1,053,503
w Recreational Trails - - - 61,320 61,320
a
co
Cumulative Reserve - - 825,600 33,171,351 33,996,951
Mitigation Fees - - 5,605,065 3,441,291 9,121,356
w 2020 LTGO A&B Refunding Bonds 1,508,800 - - 509,036 2,017,836
m U
0 w SCORE 2009 A&B Bond 1,367,000 - - - 1,367,000
co
Golf/Cemetery 2016 Refunding 372,400 - - - 372,400
V2
w Municipal Park Construction - - - 490,199 2,340,199
0
E Capital Improvements - - - 1,561,564 9,736,564
J¢
~
a Local Revitalization - - - 17,333 1,017,333
U
Real Estate Excise Tax - - 2,130,100 5,398,962 7,529,062
Water 3,004,900 3,357,033 50,000 3,381,662 26,071,267
0) Sewer 892,700 2,036,782 50,000 14,725,640 29,526,324
o
7
Sewer Metro - - - 4,600,626 27,676,626
w
co
Fe
a Storm Drainage 992,400 3,106,365 124,000 8,802,355 23,857,867
w
w
1-
6 Solid Waste - 165,778 - 2,349,471 34,406,149
Airport 91,844 398,898 - 1,409,851 4,012,710
Cemetery - 492,241 - 1,096,017 3,169,092
co
❑
z Insurance - - - 1,215,996 6,261,492
LL
w
U Workers'Compensation - 11,400 - 3,663,569 4,723,769
a
w
0) Facilities - 787,960 553,800 398,740 5,219,981
J
zInnovation and Technology
w (includes Multimedia) - 1,143,856 - 2,731,569 11,778,258
z
z_
Equipment Rental - 883,516 - 6,854,096 13,208,716
r
¢ `a
z Fire Pension - - - 1,797,248 2,005,088
❑ LL
a
H
z
w co
§ g Cemetery Endowment Care - - - 2,632,809 2,632,809
a' a
w
a
TOTAL BUDGET $ 9,634,144 $ 31,077,036 $ 13,701,965 $ 141,526,173 $ 432,630,131
225
2025-2026 Preliminary Budget Section V: Budget Details
2026 Budgeted Revenue by Type, All Funds
Fund Taxes Licenses& Intergov't Charges for Fines&
Permits Services Forfeitures
GENERAL FUND $ 79,536,090 $ 3,011,300 $ 6,467,252 $ 10,844,488 $ 4,816,697
General Transportation 3,756,500 - 1,511,100 - -
u)
❑
z Hotel/Motel Tax 147,900 - - - -
W
w
z
• Transportation Benefit District 2,148,000 - - - -
w
• Drug Forfeiture - - - 33,300 170,100
a
a
U Recreational Trails - - 7,000 - -
w
a
u)
Cumulative Reserve - - - - -
Mitigation Fees - - - 1,214,000 -
w 2020 LTGO A&B Refunding Bonds 250,000 - - - -
H O
00 j
o Et
SCORE 2009 A&B Bond - - 62,360 1,303,640 -
Golf/Cemetery 2016 Refunding - - - - -
w
H
w Municipal Park Construction 150,000 - - 4,500 -
o'
rra Capital Improvements - - 420,000 50,000
-
a
a▪ Local Revitalization - - - - -
a
0
Real Estate Excise Tax 1,800,000 - - - -
Water - - - 21,545,250 -
°) Sewer - - - 11,105,000
o -
z
D
w Sewer Metro - - - 24,495,000 -
w
E
in a Storm Drainage - - - 13,655,200 -
in
H
z Solid Waste - - 70,000 34,746,600
w -
Airport - - - 1,267,900 -
Cemetery - - - 1,675,300 -
u)
in
z Insurance - - - 5,589,318 -
7
U_
w
U Workers'Compensation - - - - -
LU
• Facilities - - - 4,879,300 -
z Innovation and Technology(includes
w Multimedia) - - - 9,363,700 -
z
Equipment Rental - - - 626,800 -
a N
z Fire Pension - - 138,400 - -
❑ w
LL
H
Z
W (/)
2 o Cemetery Endowment Care - - - 60,000 -
w W
w
a
TOTAL BUDGET $ 87,788,490 $ 3,011,300 $ 8,676,112 $ 142,459,296 $ 4,986,797
226
2025-2026 Preliminary Budget Section V: Budget Details
2026 Budgeted Revenue by Type, All Funds (continued)
Fund Miscellaneous Interfund Other Beginning Total
Revenue Transfers Sources Fund Balance Resources
GENERAL FUND $ 2,124,080 $ 126,000 $ 25,000 $ 33,158,530 $ 140,109,437
General Transportation 25,000 5,310,373 - 5,168,764 15,771,737
o
z Hotel/Motel Tax 30,600 - - 477,680 656,180
n
LL
W
❑ Transportation Benefit District 20,000 - - 1,756,224 3,924,224
z
W
I• Drug Forfeiture 60,300 - - 654,270 917,970
a
Q
w Recreational Trails 500 - - 61,320 68,820
EL
Cumulative Reserve 80,000 - - 33,171,351 33,251,351
Mitigation Fees 22,900 - - 3,441,291 4,678,191
W 2020 LTGO A&B Refunding Bonds - 1,251,400 - 509,036 2,010,436
✓ U
m 5
O w SCORE 2009 A&B Bond - - - - 1,366,000
w
Golf/Cemetery 2016 Refunding - - - - -
Lo
w Municipal Park Construction 76,800 480,000 - 490,199 1,201,499
8
St_
Capital Improvements 11,860,500 940,000 - 1,561,564 14,832,064
J
Q
~ Local Revitalization 1,000 - - 17,333 18,333
a
Q
U
Real Estate Excise Tax 40,000 - - 5,398,962 7,238,962
Water 105,000 - 550,000 3,381,662 25,581,912
`1)▪ Sewer 75,000 - 325,000 14,725,640 26,230,640
z
L.• Sewer Metro 20,000 - - 4,600,626 29,115,626
IT
a Storm Drainage 75,000 - 450,000 8,802,355 22,982,555
re
W
1-
w Solid Waste 50,000 - - 2,349,471 37,216,071
Airport 1,244,500 - - 1,409,851 3,922,251
Cemetery 21,500 - - 1,096,017 2,792,817
rn
o
z Insurance 20,000 - - 1,215,996 6,825,314
LL
W
U Workers'Compensation 1,195,300 - 30,000 3,663,569 4,888,869
5
re
N Facilities 53,500 - - 398,740 5,331,540
J
z Innovation and Technology(includes
w Multimedia) 54,000 37,600 - 2,731,569 12,186,869
z_
Equipment Rental 6,432,005 736,000 - 6,854,096 14,648,901
a
E ,z Fire Pension 38,100 - - 1,797,248 1,973,748
❑ a
W
F
z
W (q
z ❑
§ g Cemetery Endowment Care 30,000 - - 2,632,809 2,722,809
L LL
Lu
a
TOTAL BUDGET $ 23,755,585 $ 8,881,373 $ 1,380,000 $ 141,526,173 $ 422,465,126
227
2025-2026 Preliminary Budget Section V: Budget Details
2026 Budgeted Expenditures by Object, All Funds
Fund (10&20) (30) (40) (60)
Personnel Supplies Services Capital
GENERAL FUND $ 63,338,602 $ 1,939,986 $ 27,525,565 $ 110,000
General Transportation - - 195,000 8,516,000
❑
z Hotel/Motel Tax 57,750 3,200 116,150 -
w
w
Transportation Benefit District - - - -
w
L Drug Forfeiture 266,186 69,200 71,700 -
J
w▪ Recreational Trails - - - -
a
• Cumulative Reserve - - - -
Mitigation Fees - - 75,000 -
w 2020 LTGO A&B Refunding Bonds - - - -
F
m >
o w SCORE 2009 A&B Bond - - - -
0D
Golf/Cemetery 2016 Refunding - - - -
▪ Municipal Park Construction - - 5,000 680,000
3
Capital Improvements - - - 13,250,000
lz• Local Revitalization - - - -
U
Real Estate Excise Tax - - - -
Water 5,442,943 438,250 5,951,845 4,927,810
❑
Sewer 3,271,854 200,950 3,113,930 2,826,000
z
• Sewer Metro - - 24,472,000 -
E
0- Storm Drainage 5,137,550 95,950 2,987,608 2,947,461
▪ Solid Waste - 48,600 33,820,300 -
Airport 596,985 1,062,300 339,400 538,000
Cemetery 1,052,566 391,900 168,550 -
❑
z Insurance 175,000 - 5,596,818 -
7
LL
w
• Workers'Compensation 250,000 - 798,800 -
Ui
w
Facilities 1,512,199 140,200 1,925,831 -
J
zInnovation and Technology
IA (includes Multimedia) 3,847,548 390,080 3,526,697 292,600
z_
Equipment Rental 1,597,523 1,215,200 482,790 1,604,146
Q m
❑
Fire Pension 192,840 - 15,000 -
❑ w
LL
H
z
w (n
4 Cemetery Endowment Care - - - -
LL
w
a
TOTAL BUDGET $ 86,739,546 $ 5,995,816 $ 111,187,984 $ 35,692,017
228
2025-2026 Preliminary Budget Section V: Budget Details
2026 Budgeted Expenditures by Object, All Funds (continued)
Fund (70&80) (90) Interfund Ending Total
Debt Service Interfund Srv. Transfers Fund Balance Budget
GENERAL FUND $ 1,200,000 $ 19,204,332 $ 705,000 $ 26,085,952 $ 140,109,437
General Transportation 324,400 26,900 100,000 6,609,437 15,771,737
o
z Hotel/Motel Tax - - - 479,080 656,180
LL
W
z• Transportation Benefit District - - 2,186,000 1,738,224 3,924,224
W
L• Drug Forfeiture - 1,400 - 509,484 917,970
a
Q
w Recreational Trails - - - 68,820 68,820
a
Cumulative Reserve - - 825,600 32,425,751 33,251,351
Mitigation Fees - - 2,719,373 1,883,818 4,678,191
W 2020 LTGO A&B Refunding Bonds 1,501,300 - - 509,136 2,010,436
F U
m >
in 0 w SCORE 2009 A&B Bond 1,366,000 - - - 1,366,000
0)
Golf/Cemetery 2016 Refunding - - - - -
w Municipal Park Construction - - - 516,499 1,201,499
0
St_
Capital Improvements - - - 1,582,064 14,832,064
J
Q
a~ Local Revitalization - - - 18,333 18,333
Q
U
Real Estate Excise Tax - - 1,569,700 5,669,262 7,238,962
Water 2,998,400 3,477,673 50,000 2,294,991 25,581,912
o Sewer 891,300 2,071,194 50,000 13,805,412 26,230,640
z
D
w Sewer Metro - - - 4,643,626 29,115,626
0)
Fe
1- Storm Drainage 990,300 3,169,205 124,000 7,530,481 22,982,555
W
F
w Solid Waste - 171,230 - 3,175,941 37,216,071
Airport 91,844 344,496 - 949,226 3,922,251
Cemetery - 485,225 - 694,576 2,792,817
w
o
z Insurance - - - 1,053,496 6,825,314
7
LL
W
U Workers'Compensation - 11,600 - 3,828,469 4,888,869
a
W
(1) Facilities - 817,829 551,700 383,781 5,331,540
za Innovation and Technology
W (includes Multimedia) - 1,189,655 - 2,940,289 12,186,869
z
z
Equipment Rental - 935,084 - 8,814,158 14,648,901
a 0)
Q ❑
z Fire Pension - - - 1,765,908 1,973,748
❑ U-
W
F
z
W Q)
z ❑
§ g Cemetery Endowment Care - - - 2,722,809 2,722,809
z LL
W
a
TOTAL BUDGET $ 9,363,544 $ 31,905,823 $ 8,881,373 $ 132,699,023 $ 422,465,126
229
2025-2026 Preliminary Budget Section V: Budget Details
2025 Budget Summary, All Funds
Beginning 2025 2025 Ending
Fund Fund Balance Resources Expenditures Fund Balance
GENERAL FUND $38,910,092 $103,396,310 $109,147,872 $33,158,530
General Transportation 5,721,099 16,841,954 17,394,289 5,168,764
0
z
w
Hotel/Motel Tax 483,780 171,000 177,100 477,680
zTransportation Benefit Distrcit 1,798,224 2,144,000 2,186,000 1,756,224
wDrug Forfeiture 802,203 251,300 399,233 654,270
ct
J Recreational Trails 53,820 7,500 - 61,320
a_
U Cumulative Reserve 33,916,951 80,000 825,600 33,171,351
w
a
Mitigation Fees 7,884,456 1,236,900 5,680,065 3,441,291
w 2020 LTGO A&B Refunding Bonds 508,936 1,508,900 1,508,800 509,036
F 0
oGolf/Cemetery 2016 Refunding - 372,400 372,400 -
w
° SCORE 2009 A&B Bond - 1,367,000 1,367,000 -
Municipal Park Construction 463,899 1,876,300 1,850,000 490,199
J u)
F o Capital Improvements 1,541,064 8,195,500 8,175,000 1,561,564
_ w
v Local Revitalization 16,333 1,001,000 1,000,000 17,333
a
Real Estate Excise Tax 5,689,062 1,840,000 2,130,100 5,398,962
Water 5,361,267 20,710,000 22,689,605 3,381,662
p Sewer 18,781,324 10,745,000 14,800,684 14,725,640
z
U- Sewer Metro 4,561,626 23,115,000 23,076,000 4,600,626
w
Storm Drainage 10,197,667 13,660,200 15,055,512 8,802,355
a
L Solid Waste 1,883,449 32,522,700 32,056,678 2,349,471
w
1—
w Airport 1,692,950 2,319,760 2,602,859 1,409,851
Cemetery 1,534,792 1,634,300 2,073,075 1,096,017
w Insurance 1,378,996 4,882,496 5,045,496 1,215,996
o
L Workers'Compensation 3,498,469 1,225,300 1,060,200 3,663,569
w c8
_i o J Z Facilities 398,481 4,821,500 4,821,241 398,740
Q D
Z w Innovation and Technology
w (includes Multimedia) 2,535,458 9,242,800 9,046,689 2,731,569
F
z
— Equipment Rental 5,061,776 8,146,940 6,354,620 6,854,096
>-
c O)
Q o
Z Fire Pension 1,837,188 167,900 207,840 1,797,248
o w
I
F
z
w 0
< z Cemetery Endowment Care 2,542,809 90,000 - 2,632,809
il w
w
a
TOTAL BUDGET $159,056,171 $273,573,960 $291,103,958 $141,526,173
TOTAL BUDGET $432,630,131 $432,630,131
230
2025-2026 Preliminary Budget Section V: Budget Details
2026 Budget Summary, All Funds
Beginning 2026 2026 Ending
Fund Fund Balance Resources Expenditures Fund Balance
GENERAL FUND $33,158,530 $106,950,907 $114,023,485 $26,085,952
CO General Transportation 5,168,764 10,602,973 9,162,300 6,609,437
0
z
D Hotel/Motel Tax 477,680 178,500 177,100 479,080
w
zTransportation Benefit Distrcit 1,756,224 2,168,000 2,186,000 1,738,224
w Drug Forfeiture 654,270 263,700 408,486 509,484
rI
J Drug Forfeiture 61,320 7,500 - 68,820
Q
U Cumulative Reserve 33,171,351 80,000 825,600 32,425,751
w
o_
CO Mitigation Fees 3,441,291 1,236,900 2,794,373 1,883,818
2020 LTGO A&B Refunding Bonds 509,036 1,501,400 1,501,300 509,136
Golf/Cemetery 2016 Refunding - - - -
SCORE 2009 A&B Bond - 1,366,000 1,366,000 -
Municipal Park Construction 490,199 711,300 685,000 516,499
J u)
F• U Capital Improvements 1,561,564 13,270,500 13,250,000 1,582,064
_ w
U (1 Local Revitalization 17,333 1,000 - 18,333
o-
Real Estate Excise Tax 5,398,962 1,840,000 1,569,700 5,669,262
Water 3,381,662 22,200,250 23,286,921 2,294,991
p Sewer 14,725,640 11,505,000 12,425,228 13,805,412
z
E Sewer Metro 4,600,626 24,515,000 24,472,000 4,643,626
w
cC
• Storm Drainage 8,802,355 14,180,200 15,452,074 7,530,481
o-
LI Solid Waste 2,349,471 34,866,600 34,040,130 3,175,941
w
r
w Airport 1,409,851 2,512,400 2,973,025 949,226
Cemetery 1,096,017 1,696,800 2,098,241 694,576
w Insurance 1,215,996 5,609,318 5,771,818 1,053,496
ry Workers'Compensation 3,663,569 1,225,300 1,060,400 3,828,469
w 2
J z
_,• Facilities 398,740 4,932,800 4,947,759 383,781
• D
Z
LL Innovation and Technology 2,731,569 9,455,300 9,246,580 2,940,289
w (includes Multimedia)
z
— Equipment Rental 6,854,096 7,794,805 5,834,743 8,814,158
r
rI• 0)
a
z Fire Pension 1,797,248 176,500 207,840 1,765,908
o w
I
1—
z
w co
< Z Cemetery Endowment Care 2,632,809 90,000 - 2,722,809
fY u-
w
0-
SUBTOTAL $141,526,173 $280,938,953 $289,766,103 $132,699,023
TOTAL BUDGET $422,465,126 $422,465,126
231
2025-2026 Preliminary Budget Section V: Budget Details
Relationship between Fund and City Structure
The table below provides a cross-reference of the relationships between individual funds and City
structure. City departments are listed across the top in blue. Below each department unit are the
funds administered by that department, color-coded by fund type.
City of Auburn Funds by Type and Administrative Department
General Fund Special Revenue Debt Service Capital Projects Enterprise Internal
Funds Funds Funds Funds Service Funds
Mayor and General Fund
Council
Facilities
Administration General Fund
Multimedia
Human Worker's
General Fund
Resources Compensation
Capital
Cumulative Improvements
Reserve
Finance General Fund Debt Service Local Solid Waste Insurance
(multiple) Revitalization
Mitigation Fees Real Estate
Excis eTax
Legal General Fund
Community Hotel/Motel
Development General Fund Tax
Human General Fund
Services
Office of General Fund
Equity
Police General Fund Drug Forfeiture
Water
General
Transportation Sewer/Metro
PublicWorks General Fund Equipment
Rental
Transportation Storm Drainage
Benefit District
Airport
Parks& Recreational Municipal Park
General Fund Cemetery
Recreation Trails Construction
Streets General Fund
Innovation& Innovation&
Technology Technology
232
2025-2026 Preliminary Budget Section V: Budget Details
Budgeted Expenditures by Administrative Structure
Perhaps the most common way of viewing the organization of the City is by administrative structure.
The table on the following page presents the budget from this perspective. Expenditures are
accounted for on the basis of where the authority for the expenditure lies.
The administrative structure is based upon the reporting relationships — what people and functions
are accountable to which department. The criteria of organizing a City administratively are based on
the grouping of specific work tasks or skills into groups with similar or related characteristics. This
creates more efficiency, eliminates duplication of effort, and allows the diversity of City functions to be
managed consistently. For example, it is more efficient for the accounts of the City to be handled
centrally where trained staff can be provided. Likewise, it is more efficient to share engineering skills
than for each utility to have separate engineering staff.
The administrative structure of the City consists of the Mayor and nine department heads. The larger
departments are then subdivided into divisions.
Administrative or Support Departments:
Mayor and Council: Provides overall administration to the entire City. Also includes expenditures
related to the operation of the City Council.
Administration: This department coordinates the priorities of the Mayor and City Council and
ensures that they are addressed and implemented throughout the City organization for the benefit of
its residents and businesses. This department also houses emergency management, facilities, and
multimedia services.
Human Resources: This department provides centralized personnel and risk management services
to all City departments and oversees the court and the Workers' Compensation self-insurance fund.
Finance: Provides centralized budgeting and financial reporting services to all City departments as
well as other administrative services, such as accounting, long-term financing, payroll, and City utility
billing and customer service.
Legal: Provides centralized legal, oversees property management, and City Clerk services to all City
departments.
Community Development: The Community Development Department provides citywide land use
planning, economic development, permitting, inspection services, code compliance, business
licenses, and community and human services.
Human Services: Through outreach, advocacy, and collaboration with the community, the Human
Services Department provides essential resources such as social services, mental health support
and counseling, collaboration with nonprofit organizations, street outreach, emergency shelter
access, case management services, housing navigation services and community engagement and
education.
Office of Equity: Improves policy, service delivery, and equitable distribution of resources to ensure
that priorities of equity are integrated into key programs, practices, and processes within the City.
Police: Provides for all police services in the City of Auburn and jail services at the South
Correctional Entity (SCORE).
Public Works: The Public Works Department includes engineering services; water, sewer, and
storm utilities; equipment rental services, street maintenance, street capital construction projects,
vegetation management, and the Auburn Municipal Airport.
233
2025-2026 Preliminary Budget Section V: Budget Details
Parks, Arts and Recreation: Provides recreational services, senior citizen services, provides arts
and culture, and maintenance of park facilities. The Parks Department also manages the Mountain
View Cemetery, the Auburn Golf Course, and parks construction projects.
Innovation & Technology: Provides management, oversight, and support of all technology within
the City including desktop and network applications.
234
2025-2026 Preliminary Budget Section V: Budget Details
Budgeted Expenditures by Administrative Structure
2023 2024 2024 2025 2026
Actual Adj.Budget Est Actual Budget Budget
MAYOR&COUNCIL:
Mayor and Council $ 1,374,567 $ 1,459,725 $ 1,459,725 $ 1,951,839 $ 1,878,195
1,374,567 1,459,725 1,459,725 1,951,839 1,878,195
ADMINISTRATION DIRECTOR:
Administration 1,293,015 1,325,280 1,325,280 1,040,288 1,066,210
Facilities 4,623,354 4,853,424 4,431,348 4,821,241 4,947,759
Multimedia 1,362,467 1,407,172 1,440,207 1,400,269 1,443,503
7,278,836 7,585,876 7,196,835 7,261,798 7,457,472
HUMAN RESOURCES DIRECTOR:
Human Resources 4,938,871 5,580,383 5,580,383 6,196,426 7,079,053
Worker's Compensation 927,122 1,060,300 1,060,300 1,060,200 1,060,400
5,865,993 6,640,683 6,640,683 7,256,626 8,139,453
FINANCE DIRECTOR:
Finance 4,689,061 5,763,940 5,763,940 5,610,750 5,845,464
Non-Departmental 3,377,502 9,897,960 9,897,960 5,405,976 5,309,576
Cumulative Reserve 1,242,019 12,894,864 3,594,864 825,600 825,600
Mitigation Fees 1,828,410 13,487,775 10,781,789 5,680,065 2,794,373
Debt Service Funds 1,877,965 3,244,700 1,878,500 3,248,200 2,867,300
Capital Improvements 5,711,292 23,931,880 33,320,942 8,175,000 13,250,000
Local Revitalization 72,701 3,236,164 3,269,070 1,000,000 -
Real Estate Excise Tax - - - 2,130,100 1,569,700
Solid Waste 29,377,682 31,252,158 30,296,842 32,056,678 34,040,130
Insurance 79,137 317,500 68,200 5,045,496 5,771,818
Fire Pension 223,535 234,256 234,256 207,840 207,840
Cemetery Endowment Care - - - - -
48,479,304 104,261,197 99,106,363 69,385,705 72,481,801
CITY ATTORNEY:
Legal 6,066,188 4,663,393 4,663,393 4,789,178 4,969,972
6,066,188 4,663,393 4,663,393 4,789,178 4,969,972
COMMUNITY DEV.DIRECTOR
Hotel/Motel Tax 163,823 262,100 260,900 177,100 177,100
Community Development 8,068,657 10,115,524 10,115,524 7,298,660 7,564,295
8,232,480 10,377,624 10,376,424 7,475,760 7,741,395
HUMAN SERVICES DIRECTOR
Human Services - 4,031,582 4,031,582 2,505,743 2,419,857
4,031,582 4,031,582 2,505,743 2,419,857
OFFICE OF EQUITY DIRECTOR
Office of Equity 514,218 950,808 950,808 1,014,008 1,045,388
514,218 950,808 950,808 1,014,008 1,045,388
POLICE CHIEF:
SCORE(jail) 5,342,701 5,700,000 5,700,000 5,900,000 5,900,000
Police 33,227,979 37,800,886 37,800,886 40,161,732 41,821,208
Drug Forfeiture 418,819 404,917 394,063 399,233 408,486
38,989,500 43,905,803 43,894,949 46,460,965 48,129,694
PUBLIC WORKS DIRECTOR
Public Works 4,592,681 4,973,495 4,973,495 5,418,201 6,444,016
Streets 4,367,052 4,839,339 4,839,339 5,061,298 5,309,285
General Transportation 3,747,353 33,745,088 31,328,102 17,394,289 9,162,300
Transportation Benefit District 1,640,564 10,787,176 12,533,576 2,186,000 2,186,000
Water 21,999,837 55,740,701 55,435,984 22,689,605 23,286,921
Sewer 8,677,639 20,656,728 20,731,868 14,800,684 12,425,228
Storm Drainage 13,513,506 35,736,552 36,114,325 15,055,512 15,452,074
Sewer Metro 20,083,839 21,961,800 21,961,800 23,076,000 24,472,000
Airport 2,998,456 10,257,426 9,922,346 2,602,859 2,973,025
Equipment Rental 7,653,090 13,289,378 13,071,730 6,354,620 5,834,743
89,274,017 211,987,683 210,912,565 114,639,068 107,545,592
PARKS DIRECTOR:
Parks,Arts&Recreation 15,536,589 16,518,129 16,518,129 16,793,773 17,370,966
Recreational Trails - 66,210 66,210 - -
Municipal Park Construction 667,758 3,335,971 3,335,971 1,850,000 685,000
Cemetery 2,055,500 2,636,861 2,634,623 2,073,075 2,098,241
18,259,847 22,557,171 22,554,933 20,716,848 20,154,207
INNOVATION&TECHNOLOGY DIRECTOR:
Innovation and Technology(excludes Multimedia) 8,929,072 12,693,196 12,652,980 7,646,420 7,803,077
8,929,072 12,693,196 12,652,980 7,646,420 7,803,077
RESERVES:
General Fund 45,719,546 40,203,977 38,910,092 33,158,530 26,085,952
Special Revenue Funds 63,260,855 37,146,764 50,660,533 44,730,900 43,714,614
Debt Seance Funds 483,916 484,016 508,936 509,036 509,136
Capital Funds 17,744,511 9,055,787 7,710,358 7,468,058 7,786,158
Enterprise Funds
Utilities 80,662,903 35,099,967 40,785,333 33,859,754 31,450,451
Airport 2,156,501 1,320,197 1,692,950 1,409,851 949,226
Cemetery 1,766,315 997,254 1,534,792 1,096,017 694,576
Internal Service Funds 16,952,128 11,548,297 12,873,180 14,863,970 17,020,193
Fiduciary Funds 1,870,328 1,739,672 1,837,188 1,797,248 1,765,908
Permanent Funds 2,390,209 2,454,339 2,542,809 2,632,809 2,722,809
233,007,214 140,050,270 159,056,171 141,526,173 132,699,023
TOTAL ALL FUNDS $ 466,271,237 $ 571,165,011 $ 583,497,411 $ 432,630,131 $ 422,465,126
235
2025-2026 Preliminary Budget Section V: Budget Details
Budgeted General Fund Expenditures by Department & Cost Center
The next table presents a summary of General Fund expenditures by cost center. A cost center
identifies specific activities within an administrative unit of the City. Since these cost centers
correspond to specific programs operated by the City, this page summarizes the program budgets of
the General Fund.
In 2025, the total public safety budget, which includes Police, Jail, Municipal Court, Probation, and
Civil Service, is 45.6% of the total General Fund. Police services make up 36.8% of the General
Fund; the largest police program being Patrol & Operations. Jail services at the South Correctional
Entity (SCORE) account for 5.4%, while Municipal Court, Probation, and Civil Services total 3.4%.
Parks, Arts and Recreation accounts for 15.4% of the General Fund, with 6.5% dedicated to
recreation and park facilities, and 1.1%to senior services.
The balance of the General Fund budget supports a variety of services —4.6% has been allocated to
street maintenance; 5.0% to Public Works and engineering services; 7.0% to Community
Development services which include permitting, land use planning, and building code administration;
and the remaining 22.4% is made up of general government services such as Human Services,
Legal, Finance, and Administration.
The pie charts below and on the next page depict General Fund expenditures for 2025 and 2026 by
department.
F
General Fund Expenditures by Department - 2025
Mayor&Council
Non- 1.8%
Departmental Administration Human
4.9% 1.0% Resources
5.7%
Streets Lb
nance
4.6% .1%
Parks,Arts & Legal
Recreation 4.4%
15.4%
Community
Development
6.7%
Human Services
Public Works 2.3%
5.0% Office of Equity
0.9%
SCORE (Jail)
5.4%
Police
36.8%
236
2025-2026 Preliminary Budget Section V: Budget Details
r �
General Fund Expenditures by Department - 2026
Non- Mayor&Council
1.6% Administration
Departmental
0.9% Human
4.7% _ Resources
Streets 6.2%
4.7% Finance
5.1
Legal
Parks,Arts & 4.4%
Recreation
15.2%
Community
Development
6.6%
Human Services
2.1%
Public Works Office of Equity
5.7% 0.9%
SCORE (Jail)
5.2%
Police
36.7%
237
2025-2026 Preliminary Budget Section V: Budget Details
Budgeted General Fund Expenditures by Cost Center
2023 2024 2024 2025 2026
Actual Adj.Budget Est Actual Budget Budget
MAYOR&COUNCIL:
CityCouncil $ 364,845 $ 406,912 $ 406,912 $ 432,021 $ 446,155
Mayor/Administration 1,008,916 1,052,813 1,052,813 1,519,818 1,432,040
Diversity,Equityand Inclusion I 807 - - - -
1,374,567 1,459,725 1,459,725 1,951,839 1,878,195
ADMINISTRATION:
Administration 1,082,361 1,107,881 1,107,881 789,842 808,277
Emergency Management 210,654 217,399 217,399 250,446 257,933
1,293,015 1,325,280 1,325,280 1,040,288 1,066,210
HUMAN RESOURCES:
Municipal Court 2,556,274 3,040,544 3,040,544 3,445,971 4,232,090
Personnel&Administration 2,149,064 2,307,350 2,307,350 2,451,408 2,542,901
Civil Service Commission 230,211 212,489 212,489 279,047 284,062
Wellness 3,322 20,000 20,000 20,000 20,000
4,938,871 5,580,383 5,580,383 6,196,426 7,079,053
FINANCE:
Administration 1,191,963 1,398,949 1,398,949 1,438,409 1,478,766
Budgeting&Accounting 2,399,205 1,680,902 1,680,902 1,750,603 1,821,680
Financial Planning 76,489 1,520,410 1,520,410 1,174,956 1,232,760
Finance-Utilities 1,021,403 1,163,679 1,163,679 1,246,782 1,312,258
4,689,061 5,763,940 5,763,940 5,610,750 5,845,464
LEGAL:
City Clerk 1,312,662 1,355,849 1,355,849 1,418,213 1,469,586
Administration 1,566,601 1,652,739 1,652,739 1,610,110 1,663,955
Prosecution&Criminal 1,131,465 1,245,894 1,245,894 1,336,341 1,402,684
PropertyManagement2 311,559 408,911 408,911 358,675 364,860
Homelessness Outreach 3 1,743,901 - - 65,839 68,887
6,066,188 4,663,393 4,663,393 4,789,178 4,969,972
COMMUNITY DEVELOPMENT:
Building&Permits 1,997,525 2,322,893 2,322,893 2,616,369 2,716,492
Environmental Services 36,080 58,287 58,287 18,100 18,100
Comm unity Services 254,560 869,949 869,949 - -
Administration 1,904,761 2,082,294 2,082,294 2,160,098 2,238,155
Planning 1,471,745 1,871,244 1,871,244 1,308,600 1,362,537
Economic Development 881,601 1,185,366 1,185,366 680,493 704,111
CDBG - - - 515,000 524,900
Human Services 4 1,184,447 238,231 238,231 - -
SKHHP 5 337,937 1,487,260 1,487,260 - -
8,068,657 10,115,524 10,115,524 7,298,660 7,564,295
HUMAN SERVICES
Public Health-Public Services - 973,075 973,075 765,875 636,975
Homelessness Outreach-Administration - 3,058,507 3,058,507 1,739,868 1,782,882
4,031,582 4,031,582 2,505,743 2,419,857
OFFICE OF EQUITY
Administration 514,218 885,733 885,733 955,183 986,563
Community Services - 65,075 65,075 58,825 58,825
514,218 950,808 950,808 1,014,008 1,045,388
SUBTOTAL $ 26,944,578 $ 33,890,635 $ 33,890,635 $ 30,406,892 $ 31,868,434
(continued)
1 In 2019,Auburn Coy Council adopted Inclusive Auburn Initiative(Resolution No.5427). Program started in 2020.
2 In 2021,Property Management moved from Administration Department to Legal Department
3 In 2020,Homelessness Outreach program started to provide guidance and referral to homeless people
4 In 2024,a majority of this budget was moved to the Human Services Department
5 Beginning in 2025,all SKHHP related activity will be recorded in F654,a custodial fund that the City of Auburn manages.
238
2025-2026 Preliminary Budget Section V: Budget Details
Budgeted General Fund Expenditures by Cost Center (continued)
2023 2024 2024 2025 2026
Actual Adj.Budget Est Actual Budget Budget
SCORE(JAIL):
SCORE $ 5,342,701 $ 5,700,000 $ 5,700,000 $ 5,900,000 $ 5,900,000
SCORE Debt Service - - - - -
5,342,701 5,700,000 5,700,000 5,900,000 5,900,000
POLICE:
Administration 8,209,372 10,995,799 10,995,799 11,518,428 11,936,186
Patrol&Operations 18,455,646 17,405,776 17,405,776 18,100,163 18,710,923
Investigations 3,391,841 4,612,621 4,612,621 4,981,947 5,226,435
Community Programs 1,607,168 3,187,030 3,187,030 3,945,471 4,159,629
Records 1,331,786 1,320,373 1,320,373 1,302,261 1,457,792
Jail - 20,000 20,000 20,000 20,000
Animal Control 232,165 259,287 259,287 293,462 310,243
33,227,979 37,800,886 37,800,886 40,161,732 41,821,208
PUBLIC WORKS:
Engineering 4,592,681 4,973,495 4,973,495 5,418,201 6,444,016
4,592,681 4,973,495 4,973,495 5,418,201 6,444,016
PARKS,ARTS&RECREATION:
Cultural Arts 605,794 686,119 686,119 616,889 627,339
Special Events 618,832 572,069 572,069 660,096 681,536
Administration 3,583,355 3,782,795 3,782,795 3,978,528 4,178,242
Senior Center 823,718 908,216 908,216 933,898 963,846
Senior Resource Hub 296,334 272,451 272,451 280,897 293,505
Recreation Administration&Programs 2,417,064 2,565,686 2,565,686 2,444,864 2,511,599
Parks Facilities Rentals 90,849 144,900 144,900 144,900 144,900
Theater 403,347 395,684 395,684 405,239 413,927
Museum 454,711 545,639 545,639 569,299 589,583
Parks Facilities 4,224,848 4,570,593 4,570,593 4,655,363 4,783,877
Golf Maintenance&Operations 1,005,624 1,099,128 1,099,128 1,068,352 1,111,943
Golf Finance Administration 92,134 104,317 104,317 117,585 132,634
Golf Pro Shop 919,978 870,532 870,532 917,863 938,035
15,536,589 16,518,129 16,518,129 16,793,773 17,370,966
STREETS:
Maintenance&Operations 3,408,786 3,774,245 3,774,245 3,895,976 4,054,247
Administration 958,266 1,065,094 1,065,094 1,165,322 1,255,038
4,367,052 4,839,339 4,839,339 5,061,298 5,309,285
NON-DEPARTMENTAL:
Transfers&Miscellaneous 3,377,502 9,897,960 9,897,960 5,405,976 5,309,576
Ending Fund Balance 45,719,546 40,203,977 38,910,092 33,158,530 26,085,952
49,097,048 50,101,937 48,808,052 38,564,506 31,395,528
SUBTOTAL $ 112,164,050 $ 119,933,786 $ 118,639,901 $ 111,899,510 $ 108,241,003
TOTAL GENERAL FUND $ 139,108,628 $ 153,824,421 $ 152,530,536 $ 142,306,402 $ 140,109,437
239
2025-2026 Preliminary Budget Section V: Budget Details
Budgeted Interfund Operating Transfers
The next table presents a summary of transfers between funds for items such as payment of debt
service and transfers in support of capital construction projects.
Fund Fund Name 2025 2025 2026 2026
Transfers Out Transfers In Transfers Out Transfers In
001 GENERAL $ 1,077,400 $ 126,000 $ 705,000 $ 126,000
102 GENERAL TRANSPORTATION 1,100,000 8,921,065 100,000 5,310,373
105 TRANSPORTATION BENEFIT DISTRICT 2,186,000 - 2,186,000 -
117 DRUG FORFEITURE - - - -
122 CUMULATIVE RESERVE FUND 825,600 - 825,600 -
124 MITIGATION FEES 5,605,065 - 2,719,373 -
232 2020 LTGO A&B REFUNDING BONDS - 1,258,900 - 1,251,400
276 2016 COMBINED REFUNDING 2005/2006A LTGO - 372,400 - -
321 MUNICIPAL PARK CONSTRUCTION - 405,000 - 480,000
328 CAPITAL IMPROVEMENT PROJECTS - 845,000 - 940,000
330 LOCAL REVITALIZATION - 1,000,000 - -
331 REAL ESTATE EXCISE TAX 2,130,100 - 1,569,700 -
430 WATER UTILITY 50,000 - 50,000 -
431 SEWER UTILITY 50,000 - 50,000 -
432 STORM DRAINAGE UTILITY 124,000 - 124,000 -
434 SOLID WASTE - - - -
435 AIRPORT - - - -
436 CEMETERY - - - -
503 WORKERS'COMPENSATION - - - -
505 FACILITIES 553,800 - 551,700 -
518 INNOVATION AND TECHNOLOGY - 37,600 - 37,600
550 EQUIPMENT RENTAL - 736,000 - 736,000
701 CEMETERY ENDOWED CARE FUND - - - -
Total $ 13,701,965 $ 13,701,965 $ 8,881,373 $ 8,881,373
240
2025-2026 Preliminary Budget Section VI: Program Improvements
SECTION VI: PROGRAM IMPROVEMENTS BY CITY DEPARTMENTS
This section of the budget presents in detail, the program improvements that have been
recommended by the Mayor and City Council during budget deliberations. Each program
improvement consists of the following:
Program Title
The name of the improvement as proposed by the department.
Contact Person
The employee who submitted the request for the improvement.
Duration
Indicates whether the budget for the proposed improvement is a one-time (OT) request that will end
after 2025-2026 or will be an ongoing (OG) request that will continue beyond 2026.
2025 Cost of Improvement
Estimated cost by the department to implement the program improvement in 2025.
2026 Cost of Improvement
Estimated cost by the department to implement the program improvement in 2026.
Department Name
The department requesting the improvement.
Funding Source
Indicates the fund(s)that have been budgeted to pay for the improvement.
Description of Improvement
A brief summary of the program improvement.
Alternatives
This portion of the proposal describes potential alternatives to the proposed program to assist in
evaluating the proposal's merits.
Advantages of Approval
The advantages of the proposal relative to the alternatives.
Implications of Denial
A description of what will occur if the proposal is not approved.
Cost of Improvement
Shows the budget for the proposal for each budget year by major expenditure element as well as the
category of fund(s)that will pay for the proposal.
241
2025-2026 Preliminary Budget Section VI: Program Improvements
2025-2026 Program Improvements by Department
The following tables summarize the program improvements that have been included in the 2025-
2026 budget. The recommended levels of funding are indicated under the "Expenditures (net of
revenues)" columns.
General Fund-1x
Expenditures(net of Revenue)
GF I ct All Other Funds
I Page#IDr�RVName`Title I 2025 F 2026 I 2025 I 2026 l FTE `Potential Funding Source
244 AH 0003 Vehicle Purchase for Human Services $ 44,000 $ 15,000 $ - $ (15,000j F FB
261 PLN 0056 Development of a Citywide Strategic Plan 125,000 - - - - GF FB
Total $ 169,000 $ 15,000 $ - $ (15,000) -
General Fund-ongoing I
Expenditures(net of Revenue)
GF Impact All Other Funds
Page#I yyName Title I 2025 I 2026 2025 2026 FTE I Potential Funding Source
243 Ag 0002 Increase Human Seances Grant Funding $ 100,000 $ - $ - $ - - GF FB
249 ENG 0047 Facility Master Plan-Debt Service 1,200,000 1,200,000 1,000,000 1,000,000 - GF/Utility FB
250 ENG 0048 Photo Enforcement Program Expansion&10 New Police Officer FTEs 1,005,390 - - (16,930) 10 00 New GF Revenue
251 ENG 0050 Existing Photo Enforcement Program (705,000) (705,000) 705,000 705,000 - GF FB
254 FIN 0021 SCORE Operating Cost Increase 200,000 200,000 - - - GF FB
255 FIN 0022 ValleyCom Operating Cost Increase 150,000 230,000 - - - GF FB
256 GLF 0037 Request for Additional Inventory and Seasonal Staffing - - - - - GF FB
257 HRR 0006 Curl Service Background Investigation Wages 50,000 50,000 - - - GF FB
258 HRR 0008 Unaffiliated Employees Compensation Study 250,000 500,000 - - - GF FB
259 HRR 0009 King County District Court and Related Seances 402,200 687,050 - - - GF FB
260 HRR 0010 Increased Liability Insurance Premiums 570,019 1,108,614 247,989 435,265 - Interfund Revenues
262 PLN 0057 City Administrator(Reclass an existing FTE) 50,000 50,000 - - - GF FB
263 POL 0046 Police Hiring and Retention Bonuses 140,000 140,000 - - - GF FB
264 PRK 0063 Park Secunty 60,000 64,000 - - - GF FB
Total $ 3,472,609 $ 3,524,664 $ 1,952,989 $ 2,123,335 10.00 I
Non General Fund-1x I
Expenditures(net of Revenue)
GF Impact All Other Funds
I Pad#IDer�)Name(Title I 2025 1 2026 I 2025 I 2026 I FTE I Potential Funding Source
246 AIR 5005 Airport Equipment $ - $ - $ 97,890 $ 7,140 - 435(Airport)FB
247 CEM 0008 New John Deere Mower - - 37,250 - - 436(Cemetery)FB
265 STM 0010 Storm Pond&Ditching Debns Disposal Fees - - 100,000 - - 432(Storm)FB
Total $ - $ - $ 235,140 $ 7,140 -
Non General Fund-Ongoing I
Expenditures(net of Revenue)
GF Irwact All Other Funds
I Page#IDert(Name(\Title I 2025 1 2026 I 2025 I 2026 I FTE I Potential Funding Source
245 AIR$004 Increase Airport Operating Budgets $ - $ - $ 47,250 $ 21,950 - 435(Airport)FB
248 CEM 0009 Increase Cemetery Operating Budget - - (35,100) (62,700) - 436(Cemetery)FB
252 ERR 0013 Increase Equipment Rental and Rerolving(ER&R)Operations Budget 89,500 91,600 38,400 39,300 - Interfund Revenues
253 FAC 0042 Annual Contnbutions for Ma or Maintenance and Repair 195,000 195,000 55,000 55,000 - Interfund Revenues
Total $ 284,500 $ 286,600 $ 105,550 $ 53,550 - I
Grand Total Requests $ 3,926,109 $ 3.826,264 $ 2.293,679 $ 2.169.025 10.00
242
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package#: AH.0003
Program Name: Vehicle Purchase for Human Services
Department: Human Services
New Program (Y/N): No
One-time or Ongoing: One-Time
Maintain or Increase Level of Service: Maintain
Net Cost:
Expenditures(net of Revenue)
General Fund Impact All Other Funds FTE(s)
2025 44,000 - -
2026 15,000 (15,000) -
Total: 59,000 (15,000) -
Description of Program:
This request is for purchase of a vehicle for the Human Services Department (previously Anti-
Homelessness Department)to support existing operations. A new vehicle was never added to the
program when new staff was added to create the Human Services Department. Since then, staff have
been using a loaner vehicle from the fleet division, which will no longer be available in 2025. A second
vehicle is critical to provide direct service to people experiencing homelessness via transportation to
shelter, housing, and treatment throughout Washington counties and cities. Additionally, the vehicle will
be used to respond to police calls for assistance and address homeless issues around the city.
243
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package#: AH.0002
Program Name: Increase Human Services Grant Funding
Department: Human Services
New Program (Y/N): No
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Maintain
Net Cost:
Expenditures(net of Revenue)
General Fund Impact All Other Funds FTE(s)
2025 100,000 - -
2026 - -Total: 100,000 - -
Description of Program:
In 2019 the Auburn City Council approved Resolution 5479 which established a Human Services
workplan prepared and recommended by the Human Services Committee. Resolution 5479
acknowledges that human service funding levels remained static at$480,000 annually from 2011 to 2020
despite growth in population and community need. Resolution 5479 seeks to increase and stabilize
human service funding levels at a minimum of 1% of the General Fund (and contemplates additional
staggered increases to 1.25%, 1.5% and 2%).
As a result, City Council increased the annual General Fund contribution to$600,000 for the 2021-2022
biennium; and in the 2023-2024 biennium Council supplemented the annual $600,000 contribution with
an additional $500,000 annually with available ARPA funds.
ARPA funding does not exist beyond 2024, yet the community need has not diminished. The City's
human service funding grant application process remains highly competitive and includes requests that
exceed $2 million annually that are submitted by nearly 100 different agencies. The 2023-2024 grant
cycle allowed for the funding of 44 agencies using the $1.1 million funding level.
This decision package seeks to increase human service funding levels by an additional $500,000 per
year in order to align with Resolution 5479, replace the loss of ARPA funds, and to meet community
need. In 2025, $100,000 in new General Fund money will be needed, and the remaining $400,000 will
come from other unspent ARPA programs. In 2026, $500,000 in General Fund savings from the
operations of the ACRC will be used supplement human services grant program.
244
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package#: AIR.0004
Program Name: Increase Airport Operating Budgets
Department: Airport
New Program (Y/N): No
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Maintain
Net Cost:
Expenditures(net of Revenue)
General Fund Impact All Other Funds FTE(s)
2025 - 47,250 -
2026 - 21,950 -
Total: - 69,200 -
Description of Program:
This request is an update to the airport operations fund based on actual and increasing costs over the
past five years when City employed staff took over full time management of the airport. The majority of
the fund increase relates to administration and facility maintenance needs and an increase to aviation fuel
purchase/sales. The increase fuel purchase cost of$405,400 in 2025 and $548,700 in 2026 has an
offsetting revenue that exceeds this expense. This decision package also captures an increase of"Other
Wages"for the part time and airport intern in the amount of$40,950 annually. This additional temporary
staffing will assist in meeting the needs of the airport to improve efficiencies with hiring temporary staff
instead of using a more expensive vendor to complete regular maintenance activities.
There is sufficient revenue in the airport operation budget to fund these increases both immediately and
for the long term.
245
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package#: AIR.0005
Program Name: Airport Equipment
Department: Airport
New Program (Y/N): No
One-time or Ongoing: One-time
Maintain or Increase Level of Service: Maintain
Net Cost:
Expenditures(net of Revenue)
General Fund Impact All Other Funds FTE(s)
2025 - 97,890 -
2026 - 7,140 -
Total: - 105,030 -
Description of Program:
This request will purchase a Wide Area Mower at an estimated amount of$81,890, provide for future
replacement costs of the mower, and 2 replacement FOD (Foreign Object Debris) Boss Mats at an
estimated amount of$16,000. The current airport mower is not sufficient for the significant amount of
grass area required to be maintained. The current mower is demanding additional maintenance annually
because of the required overuse to complete the necessary work. The new mower will allow greater
efficiencies in competing mowing and maintain the airports regulatory requirements.
The current FOD Boss Mats are in need of replacement. These mats are towed behind a vehicle which
remove potentially aircraft damaging debris from the airfield pavement and help to prevent incidents and
increases aircraft safety.
246
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package#: CEM.0008
Program Name: New John Deere Mower
Department: Cemetery
New Program (Y/N): No
One-time or Ongoing: One-time
Maintain or Increase Level of Service: Maintain
Net Cost:
Expenditures(net of Revenue)
General Fund Impact All Other Funds FTE(s)
2025 - 37,250 -
2026 - - -
Total: - 37,250 -
Description of Program:
We would like to replace one of the cemetery's older mowers, 2-wheel drive, John Deere 1445, which
was purchased in 2001. This mower is nearing the end of its useful life and currently has 5,292 hours on
it.
247
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package#: CEM.0009
Program Name: Increase Cemetery Operating Budget
Department: Cemetery
New Program (Y/N): No
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Maintain
Net Cost:
Expenditures(net of Revenue)
General Fund Impact All Other Funds FTE(s)
2025 - (35,100) -
2026 - (62,700)Total: - (97,800) -
Description of Program:
The purpose of the decision package is to increase the budgeted amounts at the Cemetery to accurately
reflect expected spending needs in 2025-2026.
The request to increase Overtime is due to the increase in wages that help support Saturday services.
The increase in general sales requires an increased expenditure authority on cemetery goods and
services that are sold, i.e. materials needed to make and fulfill sales.
The budget for Other Fringe Benefits, such as Uniforms, has remained the same over recent years ($800
annually), while the actual expenditures ranged from $3k- $6k. This increase request would align this
budget item with realistic historical spending.
The cemetery will be able to support these budget increases through the expected increase in revenue
that comes from Plots and Marker Sales. New sections under development will be available by the end of
2024 offering casket and cremation options in desirable areas in the cemetery.
While preparing for the 2025-2026 Biennial Budget, some line-items' budgets were reduced to further
offset these increased expenditures, in addition to the expected increase in revenues.
248
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package#: ENG.0047
Program Name: Facility Master Plan - Debt Service
Department: Engineering
New Program (Y/N): Yes
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Increase
Net Cost:
Expenditures(net of Revenue)
General Fund Impact All Other Funds FTE(s)
2025 1,200,000 1,000,000 -
2026 1,200,000 1,000,000 -
Total: 2,400,000 2,000,000 -
Description of Program:
This project will begin design in 2024 (currently budgeted) and complete the Phases 2, 3 and 4 of the
Facility Master Plan which was adopted by Council in May of 2021 by Resolution 5595. Work is intended
to be completed between 2024 and 2030 and includes the design, property acquisition and construction
of improvements for Public Works Maintenance and Operations, Parks, Arts and Recreation Maintenance
and Operations, and Police. The estimated total project cost is $39.1 M (Public Works: $26.1 M, Police:
$7M, Parks: $6M).
Phase 2: 2024-2027: Relocate the green house and bulk bins to allow the construction of an access
connection to 15th Street SW. Construct additional crew space and renovate the existing building at
Game Farm Park. Develop a master site plan for the new Police headquarters property. Construct a new
evidence storage facility at the future headquarters site. Remove deed restriction on a portion of the GSA
Park Property. Complete the enclosure of the existing vehicle storage bay. Construct a new crew building
on site and replacement parking area. Construction of a direct access to 15th Street SW.
Phase 3: 2026-2028: Renovate the existing Justice Center Facilities. Modify the existing building to add
additional central stores warehousing space and maximize the use of the existing crew and storage
space. Renovate the existing building at GSA Park to add storage and crew space.
Phase 4: 2028-2030: Construct coverage for high valued fleet parking area. Construct maintenance and
operations satellite facilities.
It is proposed to issue Bonds in the amount of up to $39.1 M in 2025/2026 to pay for the design costs (up
to 18 months prior to bond issuance), property costs (up to 6 months prior to bond issuance), and for all
construction costs (up to 3 months prior to bond issuance). This request is to provide for the estimated
cost of the debt service which is based on an interest rate of 4% and a 30-year term and is anticipated to
require approximately$2.2M per year with $1.2M from the General Fund/REET and $1 M from the water,
sewer and storm drainage utilities.
249
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package#: ENG.0048
Program Name: Photo Enforcement Program Expansion & 10 New Police Officer FTEs
Department: Public Works and Police
New Program (Y/N): Yes
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Increase
Net Cost:
Expenditures(net of Revenue)
General Fund Impact All Other Funds FTE(s)
2025 1,005,390 - 10
2026 - (16,930)Total: 1,005,390 (16,930) 10
Description of Program:
In 2023 and 2024, the State Legislature modified the allowances for photo enforcement in Washington
state to allow for the additional use of speed enforcement cameras for general speed enforcement under
certain conditions and limited the total number of cameras allowed in a jurisdiction to one camera, plus
one additional camera for every 10,000 in City Population.
This request seeks approval for implementing new camera locations in 2026 at a minimum of three
locations up to the maximum allowed by state law (nine, based on our current population). The revenue
generated from the speed infractions would fully fund the costs of operating the program (equipment cost,
vendor cost, administration by City staff, King County District Court Costs).
Using revenues that exceed the operating costs of the program, this proposal seeks to add 10 new
commissioned Police Officer FTEs to the budget. Additional expenditure budget will be added to the
General Fund for five of these positions, and five of these positions will be supernumeraries.
Supernumerary positions allow the Police Department to address ongoing minimum-staffing issues
related to personnel turnover and the long lead times required for the deployment of new officers.
Additional police officers are necessary to enable increases in minimum staffing levels, putting more
uniformed officers in the community, and absorbing some of the additional workload associated with
speed enforcement camera citations. Most importantly, additional officers would also allow for more
proactive response to high crime areas. Assigned vehicles will be deferred until the end of the existing
take-home vehicle program roll-out schedule, with purchases expected in 2030 and ongoing annual costs
beginning in 2031.
Since the expanding speed enforcement program would not go into effect until 2026, the cost of adding
10 new FTEs in 2025 would be absorbed by General Fund fund balance.
250
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package#: ENG.0050
Program Name: Existing Photo Enforcement Program
Department: Engineering
New Program (Y/N): No
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Increase
Net Cost:
Expenditures(net of Revenue)
General Fund Impact All Other Funds FTE(s)
2025 (705,000) 705,000 -
2026 (705,000) 705,000 -
Total: (1,410,000) 1,410,000 -
Description of Program:
The City implemented the School Zone Speed Photo Enforcement program in 2023. The results of its
operations have shown a reduction in the percent of drivers significantly exceeding the active school zone
limit. The existing program was expected to generate $640K in additional revenues beyond program
costs in 2024. In 2024, it is projected that a total of$2.7 million will be generated. This request is to
recognize the additional revenue beyond the original amount anticipated and to fund pedestrian and
street safety programs with a portion of those additional revenues. Use of these additional revenues to
complete traffic safety related improvements is consistent with the original intent of the program when
enacted by Council and will also further the City's goals in accordance with the policies as proposed in the
draft Comprehensive Safety Action Plan, Comprehensive Transportation Plan, and with the nationally
recognized Safe Systems Approach.
The programs identified in the Transportation Improvement Plan and in the proposed Capital Facilities
Plan for 2025-2030 to be funded or partially funded by these revenues totaling $705,000 annually,
include:
• Traffic Signal System Replacement Program ($360,000)
• Intelligent Transportation Systems (ITS) Dynamic Message Signs Program ($45,000)
• Active Transportation - Safety, ADA, & Repair Program ($100,000)
• Annual Channelization and Pavement Markings Program ($200,000)
251
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package#: ERR.0013
Program Name: Increase Equipment Rental and Revolving (ER&R) Operations Budget
Department: Equipment Rental & Revolving Fund
New Program (Y/N): No
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Maintain
Net Cost:
Expenditures(net of Revenue)
General Fund Impact All Other Funds FTE(s)
2025 89,500 38,400 -
2026 91,600 39,300 Total: 181,100 77,700 -
Description of Program:
ER&R's operational costs have increased due to an increase in fleet, staffing, and market and inflationary
costs, which require increases to certain line items including required training, annual software services,
and fuel.
The costs of training for staff for both required dealer focused training for fleet maintenance and CDL
training for all M&O staff have increased due to the increase in the number of staff requiring this training,
as well as staff turnover. Training for CDL certification, which costs approximately$5000 per employee, is
a pass-through charge in the ER&R fund and is paid through the internal service fund charges to the
divisions requiring the training. These funds include water, sewer, storm and street. Total annual
increases for training and certifications are expected to be $14,000 for both 2025 and 2026.
Fuel costs increased during the 2023/2024 budget cycle and are anticipated to continue to increase in
2025/2026. Using the fuel usage actuals from 2023, as well as King County fuel rates, we estimate that
these increases will extend beyond the existing base budget by an additional $99,200 annually.
Finally, costs for telematics and vehicle diagnostic software services have increased. These software
services provide for the tracking of the fleet and provide information to the Divisions mechanics on the
operations, performance, repair, and maintenance needs and are necessary for the efficient management
of the fleet. We estimate these increases to be in the following areas:
Vehicle Diagnostics (100.35): 2025- $8,000; 2026 - $10,000
GPS Insight Annual Service Costs (100.42): 2025 - $6,700; 2026-$7,700
252
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package#: FAC.0042
Program Name: Annual Contributions for Major Maintenance and Repair
Department: Facilities
New Program (Y/N): No
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Maintain
Net Cost:
Expenditures(net of Revenue)
General Fund Impact All Other Funds FTE(s)
2025 195,000 55,000 -
2026 195,000 55,000 Total: 390,000 110,000 -
Description of Program:
In addition to accounting for ongoing operating costs, most internal service funds identify capital assets
that require replacement or major maintenance and repair. Rather than pay for these large replacements
and repairs on a pay-as-you-go basis, internal service funds plan out the average annual cost based on
total replacement cost at the end of the useful life and how many years the asset can be used. This
annual replacement and repair cost is inclusive in the annual operating cost of the fund, which is then
proportionally charged to the benefitting funds.
The Facilities Fund is the only internal service fund that has not historically collected funds for future
repair or replacement and all capital replacement, maintenance and major repairs are paid on an as-
needed basis. Since the Facilities Fund is responsible for maintaining millions of dollars in City assets,
creating a capital replacement and repair fund creates better budget predictability, and ensures projects
are prioritized more strategically.
This decision package would add an annual baseline contribution of$250,000 into the Facilities Fund to
pay for the cost of repairs and replacements done annually. The facilities team should take an inventory
at least biennially to determine assets that need repair and replacement and the timing for such
replacements based on priority and funding. Projects in the upcoming biennium include:
Fire Panel Replacement-$125,000
AVHS Roof Replacement- $50,000
R Street Composite Roof Replacement$60,000
Senior Center Carpet$50,000
Modernization of City Hall Elevator$65,000
Security Cameras $100,000
Total $450,000 (average of$225,000 per year)
253
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package#: FIN.0021
Program Name: SCORE Operating Cost Increase
Department: Finance
New Program (Y/N): No
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Maintain
Net Cost:
Expenditures(net of Revenue)
General Fund Impact All Other Funds FTE(s)
2025 200,000 - -
2026 200,000 -Total: 400,000 - -
Description of Program:
The purpose of this request is to increase the City's budgeted payment to the South Correctional Entity
(SCORE) by$200,000 in each of the years 2025-2026 to maintain legal compliance with the SCORE
interlocal agreement. The preliminary SCORE budget for 2025 requires Auburn to contribute$5.9 million,
which is $200,000 higher than the 2024 budget.
In February 2009, the Cities of Auburn, Burien, Des Moines, Federal Way, Renton, SeaTac and Tukwila
entered into an interlocal agreement to jointly construct, equip, maintain and operate a consolidated
regional misdemeanant correctional facility located in Des Moines, Washington. The purpose of the
SCORE facility is to provide correctional services essential to the preservation of the public health, safety
and welfare. To carry out the purposes of the interlocal agreement and to operate, manage and maintain
the SCORE facility, the Member Cities formed the South Correctional Entity (SCORE), a separate
governmental administrative agency.
Per Section 9(c)to the amended and restated interlocal agreement of 2019 between the cities of Auburn,
Burien, Des Moines, Renton, SeaTac and Tukwila, "The allocation of prorated financial participation
among the Member Cities shall be calculated as provided in Section 15 hereof. Each Member City shall
be unconditionally obligated to provide its allocable share of costs as provided in this SCORE Interlocal
Agreement."
Per Section 15(d)(2)of the interlocal agreement, "Subject to the terms of the financial policies established
by the Administrative Board, each Member City shall be obligated to pay its allocable portion of Costs of
Maintenance and Operation of the SCORE Facility, including any debt issued to finance such costs..."
Approving this additional funding will allow the City to remain in compliance with its interlocal agreement,
continue the existence of SCORE as an entity, and continue to receive services essential to the
preservation of public health, safety and welfare provided by the consolidated correctional facility.
254
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package#: FIN.0022
Program Name: ValleyCom Operating Cost Increase
Department: Finance
New Program (Y/N): No
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Maintain
Net Cost:
Expenditures(net of Revenue)
General Fund Impact All Other Funds FTE(s)
2025 150,000 - -
2026 230,000 -Total: 380,000 - -
Description of Program:
The Valley Communications Center, hereafter referred to as ValleyCom, was established August 20,
1976, when an Interlocal Agreement was entered into by four participating municipal corporations:
Auburn, Kent, Renton, and Tukwila. The purpose of the ValleyCom joint operation is to provide improved
consolidated emergency communications (dispatch) services for police, fire and medical aid to the five
participating cities (including Federal Way, added in 1999) and to several subscribing agencies, which
include Public Safety Partners, Fire and EMS Partners and Emergency Backup Facilities.
This request is to increase the budget for its annual contribution to Valley Communications Center by
$150,000, beginning in 2025. If the City does not fulfill its funding obligations per the terms of the
interlocal agreement, the City may forfeit its rights under the terms of the agreement and ValleyCom may
withdraw emergency communication service from the City.
255
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package#: GLF.0037
Program Name: Request for Additional Inventory and Seasonal Staffing
Department: Parks
New Program (Y/N): No
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Maintain
Net Cost:
Expenditures(net of Revenue)
General Fund Impact All Other Funds FTE(s)
2025 - - -
2026 - -Total: - - -
Description of Program:
Over the past few years, our pro-shop inventory budget has been fully expended by early to mid-summer.
This request includes a $45,000 increase to inventory expenditures for the full calendar year. The
increased costs will be offset by the increased inventory sales.
256
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package#: HRR.0006
Program Name: Civil Service Background Investigation Wages
Department: Human Resources
New Program (Y/N): Yes
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Increase
Net Cost:
Expenditures(net of Revenue)
General Fund Impact All Other Funds FTE(s)
2025 50,000 - -
2026 50,000 -Total: 100,000 - -
Description of Program:
Funds are needed to cover the non-benefitted wages for Civil Service background investigators. The
current practice is to assign lateral Police Officer candidates and out-of-state, entry-level Police Officer
candidates to the non-benefited background investigators. Local entry-level candidates are assigned to a
contracted investigator.
Having non-commissioned background investigators employed outside of the Police Department in
addition to a contractor provides the City with greater flexibility in task assignments and adherence to
expected deadlines. This flexibility leads to increased efficiency in the hiring process, as the City will not
be reliant solely on external investigators or internal Commanders who have other primary
responsibilities. Further, employing in-house background investigators ensures higher quality and
consistency in background investigations, which is crucial for vetting police officer candidates. This
approach mitigates risks associated with varying standards and practices of contracted investigators and
allows trained Police personnel to focus on their primary duties. By funding the wages for in-house
background investigators, the City can maintain a high standard in hiring processes, ensure operational
flexibility, and effectively manage the risks associated with police officer recruitment.
257
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package#: HRR.0008
Program Name: Unaffiliated Employees Compensation Study
Department: Human Resources
New Program (Y/N): Yes
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Increase
Net Cost:
Expenditures(net of Revenue)
General Fund Impact All Other Funds FTE(s)
2025 250,000 - -
2026 500,000 -Total: 750,000 - -
Description of Program:
Human Resources is proposing to undertake a comprehensive classification and compensation study for
the City's unaffiliated staff, specifically targeting directors, management positions, and other unaffiliated
roles. The objective of this study is to review and update job descriptions while simultaneously examining
internal and external compensation levels to effectively retain and recruit the best overall employee base.
This study will be conducted by in-house, professional human resources staff, minimizing potential costs
associated with hiring a private consultant. The financial request represents a best estimate of the
impacts of aligning unaffiliated wages with both internal and external comparables on an ongoing basis to
ensure the City's compensation structure is competitive, equitable, and aligned with industry standards.
This study will provide a comprehensive analysis of our current compensation practices and offer
recommendations for improvement.
The benefit of conducting a compensation study serves many purposes. First, it greatly reduces the need
for unplanned and unbudgeted salary reclasses mid-year. It also ensures equity for all unaffiliated
positions— rather than reviewing random requests mid-year. And most importantly, conducting a
compensation study will ensure our current unaffiliated staff are all compensated fairly compared to
market comparisons. This will help the City attract and retain qualified staff— helping ensure strong
morale, engagement, and efficiencies city-wide.
258
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package#: HRR.0009
Program Name: King County District Court and Related Services
Department: Human Resources
New Program (Y/N): No
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Maintain
Net Cost:
Expenditures(net of Revenue)
General Fund Impact All Other Funds FTE(s)
2025 402,200 - -
2026 687,050 - -
Total: 1,089,250 - -
Description of Program:
The City of Auburn has seen an increase in costs associated with the King County District Court from all
our professional services providers: King County District Court($208,000 in 2025 and $437,200 in 2026),
public defense ($77,000 in 2025 and $115,850 in 2026), conflict attorneys for public defense ($85,000 in
2025 and $96,000 in 2026), and electronic home monitoring ($32,000 in 2025 and $38,000 in 2026).
These estimated increases are based off actual expenditures in 2023 and anticipated expenditures in
2024.
259
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package#: HRR.0010
Program Name: Increased Liability Insurance Premiums
Department: Human Resources
New Program (Y/N): No
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Maintain
Net Cost:
Expenditures(net of Revenue)
General Fund Impact All Other Funds FTE(s)
2025 570,019 247,989 -
2026 1,108,614 435,265 -
Total: 1,678,633 683,254 -
Description of Program:
Based on the current insurance market, as well as the increase to the number of and value of City
properties and vehicles, and the City's claims experience and exposure, prices are continuing to rise. The
annual premium has increased an average of—34% over the last 5 years, which informs the estimates for
2025 and 2026.
260
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package#: PLN.0056
Program Name: Development of a Citywide Strategic Plan
Department: Administration
New Program (Y/N): Yes
One-time or Ongoing: One-time
Maintain or Increase Level of Service: Increase
Net Cost:
Expenditures(net of Revenue)
General Fund Impact All Other Funds FTE(s)
2025 125,000 - -
2026 - - -
Total: 125,000 - -
Description of Program:
A Strategic Plan establishes a citywide vision statement, top priorities, goals and actions for each priority,
and roles that help establish accountability and responsibility for the various goals and actions. The Plan
is designed to organize all city departments and create alignment between the executive and legislative
branch of city government.
It is anticipated that a Strategic Plan will cost approximately $125,000 to prepare and adopt and will
require the services of an outside consultant. The total amount is based on the cost that other cities have
incurred when preparing similar business plans. Developing a strategic plan will require creation of a city
vision and mission, public outreach efforts, navigating leadership through an exercise to articulate
priorities, goals, objectives and actions.
Because a Strategic Plan requires subsequent action after it is adopted, we have included anticipated
expenses for 2025. Since a Strategic Plan is an overarching plan that does not rest within one
department, there will need to be budget capacity to carry out the various initiatives that are established in
the Plan.
During the March and April 2024 Leadership Retreat there was general consensus that a Strategic Plan
would be beneficial in helping establish a common set of priorities, objectives and actions to help guide
budget, policy and program decisions and investments. Creating and implementing a Strategic Plan is a
common approach that cities take to ensure that City Council, Mayor and City Departments are aligned in
their thinking and approaches.
261
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package#: PLN.0057
Program Name: City Administrator(Reclass an existing FTE)
Department: Planning
New Program (Y/N): Yes
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Increase
Net Cost:
Expenditures(net of Revenue)
General Fund Impact All Other Funds FTE(s)
2025 50,000 - -
2026 50,000 -Total: 100,000 - -
Description of Program:
Restructure of Executive Leadership team to incorporate the concept of a City Administrator that reports
directly to the Mayor and whom all Directors report to. This decision package does not propose creation
of a new FTE but instead relies upon a reorganization and utilization of an existing FTE. This decision
package seeks to address the compensation difference that is likely to occur for a position that all
department Directors report to along with access to an operating budget and initial exploration of the
concept.
Most cities that are the size of Auburn operate with a City Administrator. Many also have a Deputy City
Administrator. And many cities that are much smaller than Auburn utilize a City Administrator.
The City Administrator plays a key role in running the day-to-day operations of the city, serves as a
mediator between different departments when priority conflicts occur, and can provide direction to
department Directors who seek high level guidance.
The City Administrator also serves as a daily liaison with councilmembers to ensure that members have
access to the information they need and can advocate for inquiries from their constituents.
262
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package#: POL.0046
Program Name: Police Hiring and Retention Bonuses
Department: Police
New Program (Y/N): No
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Maintain
Net Cost:
Expenditures(net of Revenue)
General Fund Impact All Other Funds FTE(s)
2025 140,000 - -
2026 140,000 - -
Total: 280,000 - -
Description of Program:
The hiring and retention bonus program was started in 2023 and funded by one-time funding available by
ARPA. This decision package continues the program on an ongoing basis using unrestricted General
Fund money. The hiring bonus has proven to be extremely useful in attracting new, qualified police officer
recruits.
263
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package#: PRK.0063
Program Name: Park Security
Department: Parks
New Program (Y/N): Yes
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Increase
Net Cost:
Expenditures(net of Revenue)
General Fund Impact All Other Funds FTE(s)
2025 60,000 - -
2026 64,000 -Total: 124,000 - -
Description of Program:
Utilizing Private Security to increase Park Patrols to a level similar to 2022-2023. Additional park and
recreation facility security was one of the programs authorized due to the mitigation of General Fund
costs by ARPA funding. That security program was managed by the Facilities Division. The additional
security hours were eliminated when ARPA funding was completed. Numerous Parks have seen a large
increase in vandalism and other illegal activity since the funding was reduced.
This program improvement would fund an additional 1,095 hours of security, spread between numerous
parks. Approval of funding would add 3 hours per day/365 days per year to the Security Shift. Primary
emphasis would be at Les Gove Park and Brannan Park.
This program would be in addition to the Private Security that is utilized to lock-up park gates in the
evening; however, we would plan to use the same private security company for this added park security
and park patrols.
264
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package#: STM.0010
Program Name: Storm Pond & Ditching Debris Disposal Fees
Department: Storm
New Program (Y/N): No
One-time or Ongoing: One-time
Maintain or Increase Level of Service: Maintain
Net Cost:
Expenditures(net of Revenue)
General Fund Impact All Other Funds FTE(s)
2025 - 100,000 -
2026 - - -
Total: - 100,000 -
Description of Program:
The Storm Utility currently uses the undeveloped Jacobson Tree Farm property for storage and sorting of
vegetative debris from Pond and Ditch maintenance work to remove sediment and overgrown vegetation
prior to disposal. In order to facilitate the development of this property into the Park envisioned in the
Parks Plan, the Utility needs to remove the stockpiled debris and dispose of it. This work is beyond the
level of work anticipated in the annual work for the Storm Utility and additional funds are needed to pay
the increased fees for the material removal within 2025 to allow Parks' development of the property which
is anticipated to begin in 2026.
265
CITY
JBUI-tN
WASHINGTON
2025-2026 Preliminary Budget Section VII: Capital Planning
SECTION VII: CAPITAL PLANNING, PROGRAMMING AND BUDGETING
The capital budget authorizes and provides the basis of control of expenditures for the acquisition of
significant City assets and construction of all capital facilities. This section describes and summarizes
the 2025-2026 budgets for capital outlays, which are expenditures resulting in the acquisition of or
addition to existing capital assets. Capital assets are defined as land, improvements to land, easements,
buildings, building improvements, vehicles, machinery, equipment, infrastructure, and all other tangible
or intangible assets that are used in operations and that have initial useful lives extending beyond a
single reporting period.
The City of Auburn maintains a comprehensive six-year Capital Facilities Plan (CFP) that is updated
biennially and incorporates the capital facility improvements in the City's biennial budget process. It is
considered a companion document to the budget document. It is also an integral part of the Capital
Facilities Element of the City's Comprehensive Plan.
The Public Works Department is responsible for planning and implementing capital projects that repair,
replace, and expand the City's streets, utilities,and airport infrastructure.The planning of capital projects
starts with the City's Comprehensive Plan that includes elements for transportation, utilities, and the
airport. The Comprehensive Plan identifies projects and programs that are needed within the planning
horizon (usually 20 years). Each year, the projects and programs in the Comprehensive Plan are
reviewed to determine which are a priority for inclusion in the City's Capital Facilities Plan. The projects
are selected based on current and emerging needs, project costs, and available or anticipated funding.
The selected projects are included in the Draft Capital Facilities Plan for consideration and adoption by
the City Council. Implementation of the near-term projects are then included in the biennial budget as
appropriate for adoption by the City Council.
This section of the budget summarizes the Capital Facilities Plan (CFP) showing capital projects
budgeted for 2025 and 2026 along with the capital facilities plan for these projects in the following four
years. Projects are listed in the following seven sections: Transportation projects, Water Utility projects,
Sanitary Sewer projects, Storm Drainage projects, Parks, Arts and Recreation projects, General
Municipal and Community Improvements, and Other Proprietary Fund projects. Each section includes
a map highlighting the general location of significant projects, a brief discussion of each of the projects
budgeted for 2025 and 2026 and a six-year summary of projects showing the cost and funding source.
The section also includes a table showing the estimated impacts of capital projects on future operating
expenses (if applicable), and two graphs—one showing a comparison of revenue sources for 2025 vs.
2026, and another showing the projected six-year expenditure level.
For more detail, reference should be made to the Capital Facilities Plan (2025—2030)that is printed as
a separate document. It contains an executive summary along with two chapters. Chapter 1 explains
the purpose of the CFP, statutory requirements, and methodology. Chapter 2 outlines the proposed
capital projects,which include the financing plan. Following the financing plan are individual worksheets
showing the project detail. For reconciliation purposes, it is important to note that in many instances the
total project cost will include amounts allocated for salaries, benefits and interfund charges. Each
worksheet, in addition to the project financing, includes a project description, progress summary, and
the estimated impact on future operating budgets once the project is completed, if applicable. These
estimates of future impacts were developed by the individual project managers based on the project-
and location-specific nature of the impacts and not on generic formulas.
267
2025-2026 Preliminary Budget Section VII: Capital Planning
2025 / 2026 Capital Budget:
The following tables and graph summarize the capital facility expenditures and corresponding funding
sources in the 2025-2026 budget.
CAPITAL PROJECTS SUMMARY
12025 1
FUNDING SOURCES-2025 Fund Federal State Local Other Unsecured Total Sources
Balance Sources Sources Sources REET Sources Sources By Fund
Transportation Projects $ 4,190,000 $ 3,615,689 $ - $ - $ 650,000 $ 7,617,100 $ 373,000 $16,445,789
Water Projects 5,012,810 - - - - - - 5,012,810
Sewer Projects 5,543,300 - - - - - - 5,543,300
Storm Drainage Projects 2,882,012 - - - - - - 2,882,012
Parks and Recreation Projects 50,000 - 250,000 950,000 30,000 565,000 705,000 2,550,000
General Muncipal Projects
and Community Improvements - 80,000 - - (249,900) 10,650,000 - 10,480,100
Other Proprietary Fund Projects 405,304 - - - - - 1,021,136 1,426,440
Total Funding by Source $18,083,426 $ 3,695,689 $ 250,000 $ 950,000 $ 430,100 $18,832,100 $ 2,099,136 $44,340,451
Right & Demolition& Long Term Unsecured Total
EXPENDITURES-2025 Design of Way Acquisition Monitoring Construction Debt Expenditures Expenditures
Transportation Projects $ 1,717,000 $ 1,281,000 $ - $ 75,000 $12,795,689 $ 204,100 $ 373,000 $16,445,789
Water Projects 260,000 - 934,810 - 3,818,000 - - 5,012,810
Sewer Projects 671,000 - - - 4,872,300 - - 5,543,300
Storm Drainage Projects 1,422,712 - - - 1,459,300 - - 2,882,012
Parks and Recreation Projects 250,000 - 700,000 - 895,000 - 705,000 2,550,000
General Municipal Projects
and Community Improvements 3,280,000 - 2,200,000 - 4,295,000 705,100 - 10,480,100
Other Proprietary Fund Projects 138,460 - - - 175,000 91,844 1,021,136 1,426,440
Total Capital Expenditures $ 7,739,172 $ 1,281,000 $ 3,834,810 $ 75,000 $28,310,289 $ 1,001,044 $ 2,099,136 $44,340,451
12026 1
FUNDING SOURCES-2026 Fund Federal State Local Other Unsecured Total Sources
Balance Sources Sources Sources REET Sources Sources By Fund
Transportation Projects $ 3,370,000 $ 865,000 $ - $ - $ - $ 4,605,400 $ 1,251,000 $10,091,400
Water Projects 4,927,810 - - - - - - 4,927,810
Sewer Projects 2,826,000 - - - - - - 2,826,000
Storm Drainage Projects 2,947,461 - - - - - - 2,947,461
Parks and Recreation Projects 50,000 - - - 30,000 600,000 4,625,000 5,305,000
General Muncipal Projects
and Community Improvements - 420,000 - - 1,539,700 11,990,000 - 13,949,700
Other Proprietary Fund Projects 629,844 - - - - - 1,200,000 1,829,844
Total Funding by Source $14,751,115 $ 1,285,000 $ - $ - $ 1,569,700 $17,195,400 $ 7,076,000 $41,877,215
Right & Demolition& Long Term Unsecured Total
EXPENDITURES-2026 Design of Way Acquisition Monitonng Construction Debt Expenditures Expenditures
Transportation Projects $ 1,905,000 $ 355,000 $ - $ 20,000 $ 6,236,000 $ 324,400 $ 1,251,000 $10,091,400
Water Projects 225,000 - 934,810 - 3,768,000 - - 4,927,810
Sewer Projects 265,400 - - - 2,560,600 - - 2,826,000
Storm Drainage Projects 242,337 - - - 2,705,124 - - 2,947,461
Parks and Recreation Projects 200,000 - - - 480,000 - 4,625,000 5,305,000
General Municipal Projects
and Community Improvements 1,940,000 - - - 11,310,000 699,700 - 13,949,700
Other Propnetary Fund Projects 185,000 - - - 353,000 91,844 1,200,000 1,829,844
Total Capital Expenditures $ 4,962,737 $ 355,000 $ 934,810 $ 20,000 $27,412,724 $ 1,115,944 $ 7,076,000 $41,877,215
268
2025-2026 Preliminary Budget Section VII: Capital Planning
Capital Projects Summary
(2025-2026)
-11.11111
Other Proprietary Fund
Projects
Unsecured Sources Unsecured Expenditures
$80
.11
Municipal
Buildings &
$70 Community
Improvements
$60
Parks&Rec
o $50
Storm
Construction Drainage
$40 Sewer
Local Sources
State Sources
Federal Sources
Water
$30
$20 Environmental &
Monitoring
Fund Acquisition
Balance
Right of WaM Transportation
II
$10
$0
Sources Project
of Funds ofFundt Types
269
CITY
JBUI-tN
WASHINGTON
2025-2026 Preliminary Budget Section VII: Capital Planning
Transportation Prujt✓Lls
2025-2026
Autumn Glen
S ,Ra S 2�r��Sr a Meridian Glen Glenbrook
Star La r
N 1 z sw Li
f I z * z1-1,- SE 254th St
88th St '^ ,,
m Z " SE 2881E S,
515ft
37th St NW •
S 298th St w
to
co
Lakeland Berkshire Glen N
North Auburn a
North n ">
z w
Lake Dolloff z MWest Hill N v
15th St Nil, E
D Lea Hill
n
1671 Q k ._/
v Lee Wynaco
a 508ft z Green River p5
w v, ' Comm So
Si ¢ D College
"), J` W Main St Auburn
`r Washington
Auburn National Golf
167 18 Narrows / Club
tea Lake Holm
18
-,,
15th St SW w '; kg
164 Neely Bridge i'-'( L7, .. Plateau Natural Area
B L
�I South�uburn Y 164 �� l If
S 352nd St ,..,r
1'_ C `i E 1164 ----_` .
Lakeland Al? lg
on uburn"Game
South Farm Park
' I — 37th SASE
164 t,N
S 368th St Ellingson Rd -
RoegnerPark
,i 1st Ave E f Se Auburn
ghee A P v�
S
Pacific y 6
�
Lakeland dy SF 53rd St SE /-1dTS
Jovita
5384th-St-- '-' —— — - -- ._— Muck
ck
and St E
a -,:,,���� -- — — •604Jt 611 ft Edwards
gewood s Benroy L e Tapps Ra I
i
16th St E m I p J 0 0.5 1 1.8 2
18th St E lb, " < 1 i I 4, -
—
y u' -
North Path Miles \
R z
▪ A)A Street SE Preservation(37th St SE to Lakeland Hills Way) En City of Auburn
IIMI B)Auburn Way South Imp,uutiiiti(LO(Hemlock St SE to Poplar St SE) Parks
I= C)C Street SW Preservation(GSA Signal to Ellingson Road SE) Water Features
▪ D)M Street NE Widening(Main to 4th Street NE)
E)R Street SE Widening(22nd St SE to 33rd St SE) Map ID:6308
271
2025-2026 Preliminary Budget Section VII: Capital Planning
Transportation Projects
Eighteen capital projects totaling $16,072,789 are budgeted for 2025 and 15 capital projects
totaling $8,840,000 are budgeted for 2026. The significant projects include the following:
• The A St SE Preservation project ($1,810,000 in 2025) will grind and overlay A Street SE from
37th St SE to the intersection with Lakeland Hills Way. The project also includes ADA upgrades
to curb ramps, pedestrian push buttons and replacement of vehicle detection at signalized
intersections. (See Map— "A")
• The Auburn Way S Improvements project ($1,993,238 in 2025) will widen Auburn Way S
between Hemlock St SE and Poplar St SE to accommodate two general purpose lanes in each
direction, turn lanes, U-turns, curb, gutter, sidewalk, lighting, and transit stop improvements.
The project will add a new traffic signal near the Chinook Elementary School. (See Map—"B")
• The C Street SW Preservation project ($1,730,000 in 2026)will grind and overlay C Street SW
from W Main Street to the GSA signal. The project also includes ADA upgrades to curb ramps
and pedestrian push buttons. (See Map— "C")
• The M Street NE Widening project from E Main St. to 4th St. NE ($3,950,000 in 2025) will
construct a complete four/five-lane street section and reconstruct the signal on E Main Street.
(See Map—"D")
• The R Street SE Widening project ($695,000 in 2025 and $2,000,000 in 2026) will construct a
second southbound through lane, replace the pavement surface, replace sidewalks and
construct a new separated multi-use trail on R St SE between 22nd St SE and 33rd St SE. The
project will also replace the existing traffic signal at 29th St SE, remove the existing pedestrian
signal at 31st St and replace it with a full traffic signal at the access to Game Farm Park, and
construct utility replacement and improvements. (See Map—"E")
New pedestrian bridge being installed across the
White River in Game Farm Park. Auburn Way South Sidewalk Project
1.. , ,",-_ ,':' i,--,e't'r.),1411Art2.,61--'"4'.'-- • •
, r +;
. f' ' . Ltyti 1 1 vt , ........... _
._, , _ _ ,_, lc, I, 4— , ._..,-- .....
ii__ wor„-,- . _....- 4,-..,....- __. . - ..,_
..; .
I 3,— ,..— 41,-.r
272
2025-2026 Preliminary Budget Section VII: Capital Planning
2025-2026 Transportation Projects
2025 2026 Unsecured
Title Project# Budget Budget Budget Page
49th Street NE (Auburn Way N to D St NE) cp2211 996,000 - 274
Auburn Way S Improvements (Hemlock St SE to Poplar St SE) cp1622 1,993,238 121,000 274
East Valley Highway Widening cp2311 1,200,000 - 274
Harvey Rd NE/8th St NE Intersection Improvements cp0611 82,100 81,700 275
Lea Hill ITS Expansion cp2411 500,000 - 275
Lea Hill Road/104th Avenue SE Roundabout cp2319 100,000 - 275
M Street NE Widening(E Main St to 4th St NE) cp2210 3,950,000 - 276
M Street Underpass (3rd St SE to 8th St SE) c201a0 122,000 121,700 276
R Street SE/21st Street SE Roundabout cp2308 1,367,451 - 276
R Street SE Widening(22nd Street SE to 33rd Street SE) cp2116 695,000 2,000,000 277
S 272nd/277th St Corridor Capacity& Non-Motorized Trail Improvements cp1821 75,000 20,000 277
SE 304th Street/116th Avenue SE Roundabout asbd46 600,000 925,000 278
Subtotal Capacity Projects 11,680,789 3,269,400 -
Downtown Bike to Transit(10th St NE/NW) asbd39 - - 1,624,000 279
Traffic Signal Replacement Program asbd47 - 270,000 279
Subtotal Non-Capacity Projects - 270,000 1,624,000
Annual Channelization and Pavement Markings Program spbdl2 200,000 200,000 280
Arterial Street Preservation Program spbd0l 282,000 506,000 280
A Street SE Preservation(17th St SE to 37th St SE) spbdl3 - 470,000 280
A St SE Preservation(37th Street SE to Lakeland Hills Way) cp2328 1,810,000 - 281
Bridge Preservation Program spbdl4 150,000 150,000 281
C Street SW Preservation(GSA Signal to Ellingson Road SE) spbdl0 - 1,730,000 281
Lake Tapps Pkwy SE Preservation(Sumner Tapps to 182nd) spbdl5 - 295,000 282
2025 Local Streets Preservation cp2412 1,450,000 - 282
2026 Local Streets Preservation cp2418 500,000 1,700,000 282
Local Street Improvement Program sobd02 - 250,000 283
Subtotal Preservation Projects 4,392,000 5,301,000 -
Total Transportation Projects 16,072,789 8,840,400 1,624,000
273
2025-2026 Preliminary Budget Section VII: Capital Planning
Project Name: 49th Street NE(Auburn Way N to D St NE)
Project No:cp2211 'Capacity Project: YES 'Anticipated Year of Completion: 2025
This project will construct the build-out of 49th Street NE between Auburn Way N and D Street NE.Preliminary design for the project was prepared
by the developer of the adjacent Copper Gate Project.The developer contribution of$674,600.49 was collected by the City and credited to the 102
fund.Design and property acquisition are in process with construction anticipated in 2025.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
General Transportation Fund 140,000 140,000
Federal(Grants) -
State -
Other(Traffic Impact Fees) 856,000 856,000
Other Sources -
Subtotal 996,000 - - - - 996,000
Capital Costs:
Design -
Right of Way 71,000 71,000
Construction 925,000 925,000
Subtotal 996,000 - - - - - 996,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $50(
Project Name: Auburn Way S Improvements(Hemlock St SE to Poplar St SE)
Project No: cp1622 'Capacity Project: YES 'Anticipated Year of Completion: 2025
The project will widen Auburn Way S between Hemlock St SE and Poplar St SE to accommodate two lanes in each direction,center turn lane and/or
medians to provide access management where feasible,sidewalks,bus pull-outs,street lighting and storm improvements.The project will also add
an eastbound turnaround and enhanced pedestrian crossing near Poplar Street SE.The project length is approximately 0 5 miles.This project was
originally identified in the Washington State Department of Transportation's(WSDOT's)2009 SR164 Corridor Study.The project is needed to
provide additional vehicular capacity,transit.and non-moto ized facilities o i the corridor.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
General Transportation Fund -
Federal(Grants) 1,543,238 1,543,238
Other(Traffic Impact Fees 450,000 450,000
Traffic Impact Fees(DebtService) 121,000 121,000 121,000 121,000 121,000 605,000
Other Sources -
Subtotal 1,993,238 121,000 121,000 121,000 121,000 121,000 2,598,238
Capital Costs:
Design -
Right of Way -
Construction 1,993,238 1,993,238
Long Term Debt-PWB 121,000 121,000 121,000 121,000 121,000 605,000
Subtotal 1,993,238 121,000 121,000 121,000 121,000 121,000 2,598,238
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $2,5 10
Project Name: East Valley Highway Widening
Project No:cp2311 'Capacity Project: YES 'Anticipated Year of Completion: 2027
This project will widen E Valley Highway between Lakeland Hills Way and Terrace View Drive SE,approximately 0.6 miles.The roadway will have a
four/five lane cross section with a trail connection along the east side Other project elements include storm improvements,illumination and ITS The
project will provide congestion relief along the corridor and provide access for non-motorized users.This project was identified as a recommended
project in WSDOT's SR167 Master Plan Study.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
General Transportation Fund -
Other(Traffic impact Fees) 1,200,000 3,135,000 4,335,000
Other Sources -
Subtotal 1,200,000 - 3,135,000 - - - 4,335,000
Capital Costs:
Design 700,000 700,000
Right of Way 500,000 500,000
Construction 3,135,000 3,135,000
Subtotal 1,200,000 - 3,135,000 - - - 4,335,000
Unsecured Funding Sources
Unsecured Grants 5,465,000 5,465,000
Subtotal - - 5,465,000 - - - 5,465,000
Unsecured Capital Costs
Unsecured Construction 5,465,000 5,465,000
Subtotal - - 5,465,000 - - - 5,465,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $2,5)0
274
2025-2026 Preliminary Budaet Section VII: Capital Planning
Protect Name: Harvey Rd NE/8th St NE Intersection Improvements
Project No:cp0611 'Capacity Project: YES 'Anticipated Year of Completion: 2028
The project constructed one eastbound through/nght turn-lane on 8th St NE to the west of Harvey Rd and modified traffic signals and traffic
channelization to accommodate the new lane. The additional lane reduced traffic delays and queuing at the intersection of Harvey Rd and 8th St NE
in all directions This project also reconstructed M St NE from 4th St NE to 8th St NE,a segment of roadway approximately 0.3 miles long with a four-
lane cross-section. The reconstruction addressed the existing poor pavement condition and completed sidewalk gaps.Project was completed in
2010.Ongoing budget is for Public Works Trust Fund Loan debt payments scheduled through 2028.
Budget Budq(et Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
General Transportation Fund -
Federal(Grants) -
State -
Traffic Impact Fees(Debt Service) 82,100 81,700 81,187 80,785 325,771
Other Sources -
Subtotal 82,100 81,700 81,187 80,785 - - 325,771
Capital Costs:
Design -
Right of Way -
Construction -
Long-Term Debt-PWTF 82,100 81,700 81,187 80,785 325,771
Subtotal 82,100 81,700 81,187 80,785 - - 325,771
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
Protect Name: Lea Hill ITS Expansion
Project No:cp2411 (Capacity Project. YES 'Anticipated Year of Completion: 2025
This project will expand the City's Intelligent Transportation System(ITS)by extending new fiberoptic cable east along SE 304th St from 124th Ave
SE to the traffic signal at 132nd Ave SE.This fiberoptic cable extension is identified in the Comprehensive Transportation Plan and is needed to
support the City's ITS system as it provides connectivity to school zone beacons on both SE 304th St and 132nd Ave SE,one traffic signal,one
battery backup,and ITS cameras.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2625 2626 2027 2028 2029 2030 Total
General Transportation Fund Other(Traffic Impact Fees) 250,000 250,000
REET 2 250,000 250,000
Subtotal 500,000 - - - - - 500,000
Capital Costs:
Design -
Right of Way -
Environmental -
Construction 500,000 500,000
Subtotal 500,000 - - - - - 500,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $50(
Pro;ect Name: Lea Hill Road/104th Avenue SE Roundabout
Project No:cp2319 (Capacity Project. YES 'Anticipated Year of Completion: 2027
This project will replace an existing traffic signal with a single lane roundabout at the intersection of Lea Hill Rd/104th Ave SE The project will also
construct sidewalks on Lea Hill Rd from the intersection to the existing sidewalks west of the intersection at the Green River Bridge and on 104th
Ave SE from the intersection to sidewalk on the south side constructed with the Garden Ave project and on the north side to the entrance to the
Emerald Point Apartments.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
General Transportation Fund -
Other(Traffic Impact Fees) 100,000 377,000 477,000
Other Sources -
Subtotal 100,000 - 377,000 - - - 477,000
Capital Costs:
Design -
Right of Way 100,000 100,000
Construction 377,000 377,000
Subtotal 100,000 - 377,000 - - - 477,000
Unsecured Funding Sources
Unsecured Grants 2,138,000 2,138,000
Subtotal - - 2,138,000 - - - 2,138,000
Unsecured Capital Costs
Unsecured Construction 2,138,000 2,138,000
Subtotal - - 2,138,000 - - - 2,138,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $1,010
275
2025-2026 Preliminary Budget Section VII: Capital Planning
Project Name: M Street NE Widening(E Main St to 4th St NE)
Project No:cp2210 'Capacity Project: YES 'Anticipated Year of Completion: 2026
This project will add a second northbound lane and rebuild the pavement on M St NE from E Main St to 4th St NE.The project will also replace the
traffic signal at E Main St and replace curb ramps to be ADA compliant.This project is partially funded from the City's Arterial Street Preservation
Program($2.0M Transportation Benefit District Funds).The project is needed to improve traffic operations along the M Street NE corridor,replace
pavement that is in very poor condition,and replace the E Main St traffic signal that is nearing end of life.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
General Transportation Fund 950,000 950,000
REET 2 400,000 400,000
Other(Traffic Impact Fees) 600,000 600,000
Transportation Benefit District 2,000,000 2,000,000
Other Sources -
Subtotal 3,950,000 - - - - - 3,950,000
Capital Costs:
Design -
Right of Way -
Construction 3,950,000 3,950,000
Subtotal 3,950,000 - - - - - 3,950,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $501
Project Name: M Street Underpass(3rd St SE to 8th St SE)
Project No:c201a0 'Capacity Project: YES 'Anticipated Year of Completion: Beyond 2030'
The project constructed a grade separated railroad crossing of M Street SE at the BNSF Stampede Pass tracks Construction was completed in
2014.The project is now in Public Works Trust Fund Loan(PWTFL)debt repayment through 2041.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
General Transportation Fund -
Traffic Impact Fees(Debt Service) 122,000 121,700 121,380 121,088 120,795 120,503 727,467
Other Sources -
Subtotal 122,000 121,700 121,380 121,088 120,795 120,503 727,467
Capital Costs:
Design -
Right of Way -
Construction -
Long-Term Debt-PWTFL 122,000 121,700 121,380 121,088 120,795 120,503 727,467
Subtotal 122,000 121,700 121,380 121,088 120,795 120,503 727,467
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
Project Name: R Street SE/21st Street SE Roundabout
Project No:cp2308 'Capacity Project: YES 'Anticipated Year of Completion: 2026
The project will construct a single lane roundabout in place of the existing east/west stop-control on 21st Street SE.The project is needed to address
an existing LOS deficiency,and will improve safety at the intersection.This project was identified in the R Street Corridor study completed in
2020 The project is needed to address an existing LOS deficiency,and will improve safet,at the intersection
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
General Transportation Fund -
Federal(Grants) 1,167,451 1,167,451
State -
Other(Traffic Impact Fees) 200,000 200,000
Subtotal 1,367,451 - - - - - 1,367,451
Capital Costs:
Design -
Right of Way -
Construction 1,367,451 1,367,451
Long Term Debt -
Subtotal 1,367,451 - - - - - 1,367,451
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $1,000
276
2025-2026 Preliminary Budget Section VII: Capital Planning.
Project Name: R Street SE Widening(22nd Street SE to 33rd Street SE) I
Project No:cp2116 'Capacity Project: YES 'Anticipated Year of Completion: 2027 I
The project will construct a second southbound through lane,replace the pavement surface,replace sidewalks,and construct a new separated multi-
use trail on R St SE between 22nd St SE and 33rd St SE.The project will also replace the existing traffic signal at 29th St SE,remove the existing
pedestrian signal at 31st St and replace it with a full traffic signal at the access to Game Farm Park,and construct utility replacement and
improvements.This project is partially funded from the City's Arterial Street Preservation Program($1.0M General Transportation Funds)and from
the City's Active Transportation Mode Shift Program($750k of Traffic Impact Fees).Additional traffic impact fees are included to fund vehicle
capacity provided by the project. This project was identified in the R Street Corridor study completed in 2020.The improvements are needed to
address existing intersection delay and queuing LOS deficiencies at 29th St SE,provide active transportation facilities that support access to transit
and regional trail systems to reduce the need for system vehicle capacity(mode shift),and preserve the existing roadway surface(preservation).
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
General Transportation Fund 900,000 900,000
Other(Traffic Impact Fees) 695,000 1,000,000 4,550,000 6,245,000
Transportation Benefit District 1,000,000 1,000,000
Other Sources -
Subtotal 695,000 2,000,000 5,450,000 - - - 8,145,000
Capital Costs:
Design 85,000 85,000
Right of Way 610,000 610,000
Construction 2,000,000 5,450,000 7,450,000
Subtotal 695,000 2,000,000 5,450,000 - - - 8,145,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $50(
Project Name:S 272nd/277th St Corridor Capacity&Non-Motorized Trail Improvements
Project No:cp1821 'Capacity Project: YES 'Anticipated Year of Completion: 2028
This project will complete the environmental monitoring requirements related to the S 277th St corridor widening project between Auburn Way North
and I St NE.The 10 year monitoring period began in 2018 after final completion and continue through 2028.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
General Transportation Fund -
Other(Traffic impact Fees) 75,000 20,000 20,000 20,000 135,000
Other Sources -
Subtotal 75,000 20,000 20,000 20,000 - - 135,000
Capital Costs:
Design -
Environmental 75,000 20,000 20,000 20,000 135,000
Construction -
Subtotal 75,000 20,000 20,000 20,000 - - 135,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
Pro?ect Name:S 321st Street/46th Place S Intersection Improvements
Project No:asxxxx 'Capacity Project: YES 'Anticipated Year of Completion: 2030
This project is identified by King County in their Transportation Needs Report as Project SW-37.The project will improve the 46th Place S
intersection with S 321st Street.The northbound,46th Place S,approach to the intersection is located within the City of Auburn,S 321st Street and
46th Place to the north are located in unincorporated King County
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
General Transportation Fund -
Other(Traffic Impact Fees) 150,000 700,000 850,000
PWTFL -
Subtotal - - - - 150,000 700,000 850,000
Capital Costs:
Design 150,000 700,000 850,000
Construction -
Long Term Debt -
Subtotal - - - - 150,000 700,000 850,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): The City is coordinating with King county on the scope and
timing of the project. The City contribution towards the project is assumed to be 25%of the total project cost.
277
2025-2026 Preliminary Budget Section VII: Capital Planning
Project Name: SE 304th Street/116th Avenue SE Roundabout
Project No:asbd46 'Capacity Project: YES 'Anticipated Year of Completion: 2027
The project will replace the existing north/south stop control with a roundabout,install rectangular rapid flashing beacons at the main crossings,and
complete the sidewalk gap on the north side of SE 304th Street to the east of 112th Avenue SE.This project is needed to address an existing
intersection delay level of service deficiency and will provide additional intersection capacity to support future growth and development.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
General Transportation Fund -
Other(Traffic Impact Fees) 600,000 925,000 937,500 2,462,500
Other Sources 1,262,500 1,262,500
Subtotal 600,000 925,000 2,200,000 - - - 3,725,000
Capital Costs:
Design 600,000 600,000 1,200,000
Right of Way 325,000 325,000
Construction 2,200,000 2,200,000
Subtotal 600,000 925,000 2,200,000 - - - 3,725,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $1,0)0
Project Name: Stewart Road-Sumner(Lake Tapps Parkway Corridor
Project No:asbd45 (Capacity Project: ES 'Anticipated Year of Completion: 2027
This is a City of Sumner project to widen the Stewart Road(Lake Tapps Parkway)Corridor The project will replace the existing bridge over the
White River with a new wider one.Completion of this corridor widening is expected to significantly relieve traffic congestion in Auburn along the A St
SE and C St SW corridors
Bud9et Bud9et Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
General Transportation Fund -
Other(Traffic Mitigation Fees) 150,000 150,000
Subtotal - - 150,000 - - - 150,000
Capital Costs:
Design -
Construction 150,000 150,000
Subtotal - - 150,000 - - - 150,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
Project Name: Active Transportation Mode Shift Program
Project No:asbd08 (Capacity Project: NO 'Anticipated Year of Completion: 2030
This program funds active transportation improvements that provide connections to transit and regional active transportation facilities as either stand-
alone projects and/or as improvements included with other projects.This program supports multi-modal level of service policies in the 2024-2044
Comprehensive Transportation Plan.The improvements constructed with this program encourage and support people to walk,bike,and ride transit
to reduce overall transpiration system capacity needs(encourage a mode shift from vehicle travel modes to active transportation and transit).
Bud9et Bud9et Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
General Transportation Fund -
Transportation Benefit District -
Other(Traffic Impact Fees) 750,000 750,000 750,000 2,250,000
Other Sources -
Subtotal - - - 750,000 750,000 750,000 2,250,000
Capital Costs:
Design 100,000 100,000 100,000 300,000
Construction 650,000 650,000 650,000 1,950,000
Subtotal - - - 750,000 750,000 750,000 2,250,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
278
2025-2026 Preliminary Budget Section VII: Capital Planning
Project Name: Downtown Bike to Transit(10th St NE/NW) I
Project No:asbd39 'Capacity Project: NO 'Anticipated Year of Completion: 2027 I
This project will rechannelize 10th St NE/NW between B St NW and Auburn Way North to convert the existing four-lane cross section to a three lane
section incorporating bike lanes and a center two-way left-turn lane.The existing intersection control at the intersection with A Street NE will be
revised to remove the east/west stop-control,and install a new north/south crosswalk to the east of the intersection The new crosswalk will be
enhanced with a median island and a Rectangular Rapid Flashing Beacon(RRFB).The existing signal at D Street NE will require modification to
match the new roadway cross section.The project will also replace the pavement surface between B Street NW and Auburn Way N.The project will
complete active transportation improvements between A Street NW to Auburn Way N to connect to new high capacity transit service(King County
Metro RapidRide I Line),and improves pedestrian access across 10th Street between residential and commercial uses
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
General Transportation Fund -
Other Sources -
Subtotal - - - - - - -
Capital Costs:
Design -
Construction -
Subtotal - - - - - - -
Unsecured Funding Sources
Unsecured Ped/Bike Safety State Grant 373,000 1,251,000 1,624,000
Subtotal 373,000 1,251,000 - - - - 1,624,000
Unsecured Capital Costs
Unsecured Design 365,000 365,000
Unsecured Right of Way 8,000 8,000
Unsecured Construction 1,251,000 1,251,000
Subtotal 373,000 1,251,000 - - - - 1,624,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
Protect Name: ITS Dynamic Message Sign Program '
Project No:asbdl6 'Capacity Project: NO 'Anticipated Year of Completion: 2029 I
This program supports the City's Intelligent Transportation Systems(ITS)with the installation of Dynamic Message Signs(DMS)at various locations
throughout the City.Dynamic message signs are an important tool for communicating with roadway users in real time.This program funds the
design and installation of one DMS every 6-years as either stand-alone projects and/or DMS being included with other projects.This program funds
the placement of dynamic message signs at locations identified in the Comprehensive Transportation Plan to help provide a more resilient and
efficient transportation system.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 20'i5 201t6 2027 2028 2029 2030 Total
General Transportation Fund 270,000 270,000
Other Sources -
Subtotal - - - - 270,000 - 270,000
Capital Costs:
Design 35,000 35,000
Right of Way -
Construction 235,000 235,000
Subtotal - - - - 270,000 - 270,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $75L/sign
Project Name: Traffic Signal Replacement Program
Project No:asbd47 'Capacity Project: NO 'Anticipated Year of Completion: Beyond 2030'
This program will replace the existing traffic signal poles that are approaching the end of their service life,are damaged,or do not meet ADA
requirements.The program funds one signal replacement every 4 to 5 years.This program funds stand-alone signal replacement projects and/or
signal replacements being included with other projects.Replacing traffic signals as they approach,or are at,the end of their service life,is critical to
maintaining the City's transportation systems.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
General Transportation Fund 270,000 1,540,000 350,000 2,160,000
Other Sources -
Subtotal - 270,000 1,540,000 - - 350,000 2,160,000
Capital Costs:
Design 270,000 350,000 620,000
Right of Way -
Construction 1,540,000 - - 1,540,000
Subtotal - 270,000 1,540,000 - - 350,000 2,160,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
279
2025-2026 Preliminary Budget Section VII: Capital Planning
Project Name: Annual Channelization and Pavement Markings Program I
Project No:spbdl2 'Capacity Project: NO 'Anticipated Year of Completion: Beyond 2030 I
The program will refresh pavement markings,both painted and thermoplastic,and reflective pavement markers(RPMs).The program will also fund
channelization revisions identified to increase safety of capacity,or accommodate active transportation modes.Manual of Uniform Traffic Control
Devices(MUTCD)requires the City to refresh pavement markings to achieve minimum reflectivity.Refreshing pavement markings supports City
safety goals and policies.This program is needed to supplement Maintenance and Operations-Streets pavement marking program to conform with
the MUTCD requirements and due to the need to potentially contract this work out thorugh public bid.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 20�5 20�� 2027 2028 2029 2030 Total
General Transportation Fund 200,000 200,000 200,000 200,000 200,000 200,000 1,200,000
Other Sources -
Subtotal 200,000 200,000 200,000 200,000 200,000 200,000 1,200,000
Capital Costs:
Design -
Construction 200,000 200,000 200,000 200,000 200,000 200,000 1,200,000
Subtotal 200,000 200,000 200,000 200,000 200,000 200,000 1,200,000
Anticipated Impact on Future Operating budgets(Annual Maintenance Cost): $0
Project Name: Arterial Street Preservation Program
Project No:spbd0l 'Capacity Project NO 'Anticipated Year of Completion: 2030
The program replaces,repairs,and preserves roadway pavement on arterial and collector streets throughout the City as either stand-alone projects
and/or as improvements included with other projects The program upgrades ADA deficient curb ramps and addresses damaged sidewalks that
may cause obstructions as required by the City's Engineering Design Standards and the ADA Transition Plan.The program also funds periodic
assessment of pavement condition ratings to assist in prioritization and selection of roadways.This program supports asset management goals and
policies in the Comprehensive Transportation Plan and is needed to efficiently and effectively replace,repair,and maintain the City's roadway
pavement
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 265 266 2027 2028 2029 2030 Total
General Transportation Fund 96,000 185,000 410,000 950,000 950,000 950,000 3,541,000
Federal(Grants) -
Transportation Benefit District 186,000 321,000 1,221,000 2,186,000 2,186,000 2,186,000 8,286,000
Other(Traffic Impact Fees) -
Other Sources -
Subtotal 282,000 506,000 1,631,000 3,136,000 3,136,000 3,136,000 11,827,000
Capital Costs:
Design 282,000 500,000 500,000 500,000 500,000 2,282,000
Right of Way -
Construction 506,000 1,131,000 2,636,000 2,636,000 2,636,000 9,545,000
Subtotal 282,000 506,000 1,631,000 3,136,000 3,136,000 3,136,000 11,827,000
Unsecured Funding Sources
Unsecured Grants 1,687,000 1,687,000 1,687,000 1,687,000 6,748,000
Subtotal - - 1,687,000 1,687,000 1,687,000 1,687,000 6,748,000
Unsecured Capital Costs
Unsecured Construction 1,687,000 1,687,000 1,687,000 1,687,000 6,748,000
Subtotal - - 1,687,000 1,687,000 1,687,000 1,687,000 6,748,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
Project Name: A Street SE Preservation(17th St SE to 37th St SE)
Project No:spbdl3 'Capacity Project: NO 'Anticipated Year of Completion: 2027
This project is funded from the City's Arterial Street Preservation Program The project will grind and overlay A Street SE between the 17th Street SE
and 37th Street SE.The project scope includes upgrades to ADA curb ramps,and signal detection as needed.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
General Transportation Fund 470,000 470,000
Transportation benefit District 965,000 965,000
Other Sources -
Subtotal - 470,000 965,000 - - - 1,435,000
Capital Costs:
Design 440,000 440,000
Right of Way 30,000 30,000
Construction 965,000 965,000
Subtotal - 470,000 965,000 - - - 1,435,000
Unsecured Funding Sources
Unsecured Grants 965,000 965,000
Subtotal - - 965,000 - - - 965,000
Unsecured Capital Costs
Unsecured Construction 965,000 965,000
Subtotal - - 965,000 - - - 965,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
280
2025-2026 Preliminary Budget Section VII: Capital Planning
Protect Name: A St SE Preservation(37th Street SE to Lakeland Hills Way)
Project No:cp2328 'Capacity Project: NO 'Anticipated Year of Completion: 2025
This project is funded from the City's Arterial Street Preservation Program.The project will grind and overlay A Street SE from 37th Street SE to the
intersection with Lakeland Hills Way(the southern paving limit is to the north of the Lakeland Hills intersection which is included in the regional
application for East Valley Highway widening).The project limits include a portion of A Street SE which is located in the City of Pacific Auburn and
Pacific are partnering on the project to include this segment as part of the project.The project also includes ADA upgrades to curb ramps,
pedestrian push buttons,and replacement o-vehicle detect on at signalized intersections
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
General Transportation Fund 854,000 854,000
Federal(Grants) 905,000 905,000
Other(Other Agencies) 51,000 51,000
Subtotal 1,810,000 - - 1,810,000
Capital Costs:
Design -
Environmental -
Construction 1,810,000 1,810,000
Subtotal 1,810,000 - - - - - 1,810,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
Protect Name: Bridge Preservation Program
Project No:spbdl4 (Capacity Project: NO 'Anticipated Year of Completion: Beyond 2030
This project is funded from the City's Arterial Street Program and performs annual bridge inspections and load ratings as needed and implements
identified maintenance,repairs,and improvements,including bridge decks.This program supports asset management goals and policies in the
Comprehensive Transportation Plan and is needed to efficiently and effectively replace,repair,and maintain the City's roadway bridges.Bridge
inspections are a regulatory requirement.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
General Transportation Fund 150,000 150,000 150,000 150,000 150,000 150,000 900,000
Other Sources -
Subtotal 150,000 150,000 150,000 150,000 150,000 150,000 900,000
Capital Costs:
Predesign 50,000 50,000 50,000 50,000 50,000 50,000 300,000
Design -
Right of Way -
Construction 100,000 100,000 100,000 100,000 100,000 100,000 600,000
Subtotal 150,000 150,000 150,000 150,000 150,000 150,000 900,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
Protect Name: C Street SW Preservation(GSA Si-nal to Ellingson Road SE)
Project No:spbdl0 'Capacity Project. NO 'Anticipated Year of Completion. 2026
This project is funded from the City's Arterial Street Preservation Program.The project will grind and overlay C Street SW from the GSA signal
(approximately 2,000 feet to the south of 15th Street SW)to Ellingson Road.The project also includes ADA upgrades to curb ramps and pedestrian
push buttons,and replacement vehicle detection
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
General Transportation Fund -
Federal(Grants) 865,000 865,000
Transportation Benefit District 865,000 865,000
Other Sources -
Subtotal - 1,730,000 - - - - 1,730,000
Capital Costs:
Design -
Construction 1,730,000 1,730,000
Subtotal - 1,730,000 - - 1,730,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
281
2025-2026 Preliminary Budget Section VII: Capital Planning
Project Name: Lake Tapps Pkwy SE Preservation(Sumner Tapps to 182nd)
Project No:spbd15 ICapacity Project: NO 'Anticipated Year of Completion: 2027 I
This project is funded from the City's Arterial Street Preservation Program.The project will grind and overlay Lake Tapps Parkway E between the
Sumner Tapps Hwy E and 182nd Ave E intersections.The project will also upgrade curb ramps to meet ADA requirements,and signal detection at
the Sumner Tapps Hwy and 182nd Ave E signals(the 182nd Ave E signal is owned and operated by Pierce County). The project will also
rechannelize the roadway to create on-street bike lanes,and install a section of median island and conduits to accommodate the installation of street
lighting as part of a future project.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
General Transportation Fund 295,000 540,000 835,000
Other Sources -
Subtotal - 295,000 540,000 - - - 835,000
Capital Costs:
Design 295,000 295,000
Right of Way -
Construction 540,000 540,000
Subtotal - 295,000 540,000 - - - 835,000
Unsecured Funding Sources
Unsecured Grants 792,406 792,406
Subtotal - - 792,406 - - - 792,406
Unsecured Capital Costs
Unsecured Construction 792,406 792,406
Subtotal - - 792,406 - - - 792,406
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
Project Name: 2025 Local Streets Preservation
Project No:cp2412 'Capacity Project: NO 'Anticipated Year of Completion: 2025 I
The project will replace additional pavement on D Street SE and 23rd Street SE and is part of the scope of a larger storm project The project will
replace the remaining portions of pavement not required to be restored as part of the utility replacement.The project will reconstruct D Street SE
between 21st Street SE and 23rd Street SE and between 25th Street SE and 27th Street SE The project will also use ARPA funding to install curb,
gutter and sidewalk along the east side of K Street SE to the south of 21st Street SE.This will complete a gap between 21st Street SE and existing
sidewalk completed as part of the replacement of Pioneer Elementary School.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 202t 2027 2028 2029 2030 Total
General Transportation Fund 1,300,000 1,300,000
Transfer In(Utilities) 150,000 150,000
Other Sources -
Subtotal 1,450,000 - - - - 1,450,000
Capital Costs:
Design -
Construction 1,450,000 1,450,000
Subtotal 1,450,000 - - - - - 1,450,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
Project Name: 2026 Local Streets Preservation
Project No:cp2418 'Capacity Project: NO 'Anticipated Year of Completion: 2026
The project will reconstruct the pavement,replace ADA ramps as needed,and replace the sidewalk/curb&gutter where damaged on 8th Street SW
west of C Street SW,4th Street SE between Auburn-Black Diamond Road and S Street SE,S Street SE north of 4th Street SE,and J Street SE
between Auburn Way S and 17th Street SE.The existing speed cushions on J Street SE will also be replaced.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 20/5 20116 2027 2028 2029 2030 Total
General Transportation Fund 500,000 1,550,000 2,050,000
Transfer In(Utilities` 150,000 150,000
Other(Traffic Mitigation Fees) -
Subtotal 500,000 1,700,000 - - - - 2,200,000
Capital Costs:
Design -
Right of Way -
Construction 500,000 1,700,000 2,200,000
Subtotal 500,000 1,700,000 - - - - 2,200,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
282
2025-2026 Preliminary Budaet Section VII: Capital Planning
Protect Name: Local Street Improvement Program
Project No:sobd02 'Capacity Project: NO 'Anticipated Year of Completion: 2030
The program replaces,repairs,and preserves roadway pavement on local streets throughout the City as either stand-alone protects and/or as
improvements included with other projects.The program upgrades ADA deficient curb ramps and addresses damaged sidewalks that may cause
obstructions as required by the City's Engineering Design Standards and the ADA Transition Plan The program also funds periodic assessment of
pavement condition ratings to assist in prioritization and selection of roadways.This program supports asset management goals and policies in the
Comprehensive Transportation Plan and is needed to efficiently and effectively replace,repair,and maintain the City's roadway pavement.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
General Transportation Fund 250,000 1,800,000 1,800,000 1,800,000 1,800,000 7,450,000
Transfer In Utilities) 150,000 150,000 150,000 150,000 600,000
Transportation Benefit District -
Subtotal - 250,000 1,950,000 1,950,000 1,950,000 1,950,000 8,050,000
Capital Costs:
Design 250,000 400,000 400,000 400,000 400,000 1,850,000
Right of Way -
Construction 1,550,000 1,550,000 1,550,000 1,550,000 6,200,000
Subtotal - 250,000 1,950,000 1,950,000 1,950,000 1,950,000 8,050,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
TOTAL CAPITAL COSTS and FUNDING SOURCES-TRANSPORTATION
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Secured
General Transportation Fund 4,190,000 3,370,000 5,540,000 3,100,000 3,370,000 3,450,000 23,020,000
Transportation Benefit District 2,186,000 2,186,000 2,186,000 2,186,000 2,186,000 2,186,000 13,116,000
Transfer In(Utilities) 150,000 150,000 150,000 150,000 150,000 150,000 900,000
Traffic Impact Fees(Debt Service) 204,100 324,400 323,567 322,873 241,795 241,503 1,658,238
Federal(Grants) 3,615,689 865,000 - - - - 4,480,689
REET 2 650,000 - - - - - 650,000
Other(Other Agencies) 51,000 - - - - - 51,000
Other(Traffic Mitigation Fees) - - 150,000 - - - 150,000
Other Traffic Impact Fees) 5,026,000 1,945,000 9,019,500 770,000 900,000 1,450,000 19,110,500
Other Sources - - 1,262,500 - - - 1,262,500
Subtotal 16,072,789 8,840,400 18,631,567 6,528,873 6,847,795 7,477,503 64,398,927
Unsecured
Grant - - 11,047,406 1,687,000 1,687,000 1,687,000 16,108,406
Ped/Bike Safety State Grant 373,000 1,251,000 - - - - 1,624,000
Subtotal 373,000 1,251,000 11,047,406 1,687,000 1,687,000 1,687,000 17,732,406
TOTAL 16,445,789 10,091,400 29,678,973 8,215,873 8,534,795 9,164,503 82,131,333
Capital Costs:
Secured
Predesign 50,000 50,000 50,000 50,000 50,000 50,000 300,000
Design 1,667,000 1,855,000 900,000 1,000,000 1,185,000 2,050,000 8,657,000
Right of Way 1,281,000 355,000 - - - - 1,636,000
Environmental 75,000 20,000 20,000 20,000 - - 135,000
Construction 12,795,689 6,236,000 17,338,000 5,136,000 5,371,000 5,136,000 52,012,689
Long Term Debt 204,100 324,400 323,567 322,873 241,795 241,503 1,658,238
Subtotal 16,072,789 8,840,400 18,631,567 6,528,873 6,847,795 7,477,503 64,398,927
Unsecured
Design 365,000 - - - - - 365,000
Right of Way 8,000 - - - - - 8,000
Construction - 1,251,000 11,047,406 1,687,000 1,687,000 1,687,000 17,359,406
Subtotal 373,000 1,251,000 11,047,406 1,687,000 1,687,000 1,687,000 17,732,406
TOTAL 16,445,789 10,091,400 29,678,973 8,215,873 8,534,795 9,164,503 82,131,333
283
2025-2026 Preliminary Budget Section VII: Capital Planning
Summary of Impacts of 2025-2026 Capital Projects on Future Operating Expenses
Transportation Projects 2025 2026 2027 2028 2029 2030 Total
cp2211 49th Street NE(Auburn Way N to D St NE) $ 500 $ 500 $ 500 $ 500 $ 500 $ 500 $ 3,000
cp1622 Auburn Way S Improvements(Hemlock St SE to Poplar St SE) 2,500 2,500 2,500 2,500 2,500 2,500 15,000
cp2311 East Valley Highway Widening - - 2,500 2,500 2,500 2,500 10,000
cp2411 Lea Hill ITS Expansion 500 500 500 500 500 500 3,000
cp2319 Lea Hill Road/104th Avenue SE Roundabout - 1,000 1,000 1,000 1,000 1,000 5,000
cp2210 M Street NE Widening(E Main St to 4th St NE) - 500 500 500 500 500 2,500
cp2308 R Street SE/21st Street SE Roundabout - 1,000 1,000 1,000 1,000 1,000 5,000
cp2116 R Street SE Widening(22nd Street SE to 33rd Street SE) - - 500 500 500 500 2,000
asbd46 SE 304th Street/116th Avenue SE Roundabout - - 1,000 1,000 1,000 1,000 4,000
asbdl6 ITS Dynamic Message Sign Program - - - - 750 750 1,500
Total Transportation Projects $ 3,500 $ 6,000 $10,000 $10,000 $10,750 $10,750 $51,000
284
2025-2026 Preliminary Budget Section VII: Capital Planning
Transportation Projects 612025 ❑2026 in Unsecured
2025/2026 Revenue Sources
Fund Balance
Federal,State&
Local Grants
Taxes
Traffic Impact& _ I
Mitigation Fees
Other Local Agencies I
&Developers
$0 $1 $2 $3 $4 $5 $6 $7
Millions
Transportation Projects Secured
Projected Capital Expenditures Unsecured
$20
$18
$16
$14
$12 NS\l/111\
$10
$8
$6
$4
$2
P'
$0 —
2025 2026 2027 2028 2029 2030
285
CITY
JBUI-tN
WASHINGTON
2025-2026 Preliminary Budget Section VII: Capital Planning
Water Projects
2025-2026
Autumn Glen '
A„Star RaSPt Meridian GlenGlenbrook
Lake
N
N _
I i z SE 284th St
88th St `^ ,
co SE 2883 St
z 515 ft
37th St NW
S 298th St
Lakeland Berkshire Glen N
North Auburn a i.
a
North
S/7 a
Z 2 /N L
Lake Dolloff
West Hill 3 a
15th St Nw E 2
Lea Hill
a
167 ,c
K
v z Lee Wynaco
iii 6, Q 508ft z Green River p5
s A Comm 50
-o a Coll_�e
ry s W Main St Auburn
'r Washington
Auburn National Golf
1167 18 Narrows Club
rea Lake Holm
181 2
15th St SW n .„
11641 Plateau Neely Bridge
`� '' a \ Natural Area
1167I South Auburn C 11641 l
S 352nd St LL * 11641
Lakeland Auburn Game
South Algon Farm Park �-
' 37th S5 11641
lit
S 368th St Ellingson R
Roegner Park 1
hee 1st Ave E P Se Auburn 9
4
Pacific y 6n
a
Jovita 167 Lakeland YSF 53rd St SE °d�'S
———-S-384th-St . —
Muc
2nd St ` P
a 604ft 611 ft Edwax \
gewood < Benroy L e Tapps �a ‘,
16th St E m Q 1 0 0.5 1 1.5. 2
18th St E < I
L. I I arr
3 3 North Park Miles
A) 112th Place SE Water Main Replacement r1 City of Auburn
' B)Intertie Booster Pump Station Improvements Parks
'*' C)Well 4 Electrical Improvements Water Features
Map ID:6309
287
2025-2026 Preliminary Budget Section VII: Capital Planning
Water Utility Projects
Nine capital projects totaling $5,012,810 are budgeted for 2025 and seven capital projects totaling
$4,297,810 are budgeted for 2026. A few of the significant projects include the following:
• The 112th PI SE Water Main Replacement project ($1,845,000 in 2025) will replace
approximately 2,300 LF of 6" cast iron with 8" ductile iron. (See Map—"A")
• The Intertie Booster Pump Station Improvements project ($250,000 in 2025 and $2,000,000 in
2026) will provide additional piping and modify the existing Intertie/ Lea Hill Booster pump
station facility to utilize the existing Intertie pumps for the Boosted zone. The project will add
pressure reducing valves and control valves at Lea Hill reservoirs, and system valves to provide
efficient operation of the 132nd Ave Tacoma Intertie. The project will also include providing
permanent backup power at the station, replacing the current temporary means of providing
backup power through use of the generator previously serving the Academy Pump Station Site.
(See Map—"B")
• The Well 4 Electrical Improvements project($850,000 in 2025)will upgrade the electrical system
to improve the overall efficiency of the facility. The well is over 40 years old and much of the
electrical equipment is original. (See Map— "C")
Coal Creek Springs
Coal Creek Springs 24-inch Transmission Main Flowmeters Rehabilitation
ig
,
. , ;,_.-' -Ari........... 7- it
tk . . ..._.,.,__. -
-sue
288
2025-2026 Preliminary Budget Section VII: Capital Planning
2025-2026 Water Fund Projects
2025 2026
Title Project# Budget Budget Page
Annual Distribution System Improvements Program wabd09 - 650,000 290
Cascade Water Alliance Water Purchase cp1914 934,810 934,810 290
112th PI SE Water Main Replacement cp2410 1,845,000 - 292
2025 Local Street Preservation cp2412 460,000 - 292
2026 Local Street Preservation sobd03 - 683,000 293
Intertie Booster Pump Station Improvements wabd05 250,000 2,000,000 294
R St SE and 21st St SE Roundabout cp2308 283,000 - 296
Rehabilitate & Clean Wells 2 and 6 Program wabd42 250,000 - 296
Reservoir Repair and Replacements wabdl2 60,000 60,000 297
Street Utility Improvements wabd0l - 400,000 298
Water Repair& Replacements wabd02 - 200,000 298
Water Trench Patches Program wabd28 80,000 - 299
Well 4 Electrical Improvements cp2403 850,000 - 299
Total Water Fund Projects Total Costs 5,012,810 4,927,810
289
2025-2026 Preliminary Budget Section VII: Capital Planning.
IProlect Name: Academy PRV
IProlect No cw xxx ICapacity Protect I Yes 'Anticipated Year of Completion I 2027
Install PRV vault to allow reservoir volume transfer between Academy and Valley service areas Capacity required project identified by 2024 Water System Plan(WSP)Project was also
identified in the 2015 WSP 8"PRV with low flow bypass assumed Includes cost for street restoration No property acquisition required Vault is anticipated to be located in cul-de-sac of
28th St SE and U St SE.Comprehensive Plan project R-03
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 202$ 2026 2027 2028 2029 2030 Total
Water Fund -
Bond Proceeds -
State Grants -
Other(PWTF loan) -
Subtotal - - - - - - -
Capital Costs:
Design -
Right of Way -
Constmction -
Subtotal - - - - - - -
Unsecured Funding Sources
Unsecured Bond Proceeds 470,000 470,000
Subtotal - - 470,000 - - - 470,000
Unsecured Clital Costs
Unsecured Design 125,000 125,000
Unsecured Construction 345,000 345,000
Subtotal - - 470,000 - - - 470,000
Anticipated impact on Future Operating Budgets(Annual Maintenance Cost): $0
Propect Name: Annual Distribution System Improvements Program
IProlect No wabd09 ICapacit_Protect Yes IAnicipated Year of Corntetion I Beyond 2030 I
Program to fund capacity-related improvements to the wafer distribution system to address low pressures during maximum day demands plus required fire flows Comprehensive Plan
project D-01
BudRet Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 202$ 202$ 2027 2028 2029 2030 Total
Water Fund 650,000 1,500,000 1,500,000 1,950,000 2,500,000 8,100,000
Bond Proceeds -
State Grants -
Local -
Other -
Subtotal - 650,000 1,500,000 1,500,000 1,950,000 2,500,000 8,100,000
Capital Costs:
Design 100,000 250,000 250,000 250,000 250,000 1,100,000
Right of Way -
Construction 550,000 1,250,000 1,250,000 1,700,000 2,250,000 7,000,000
Subtotal - 650,000 1,500,000 1,500,000 1,950,000 2,500,000 8,100,000
Unsecured Funding Sources
Unsecured Bond Proceeds 1,000,000 1,000,000 550,000 2,550,000
Subtotal - - 1,000,000 1,000,000 550,000 - 2,550,000
Unsecured Clital Costs
Unsecured Design -
Unsecured Construction 1,000,000 1,000,000 550,000 2,550,000
Subtotal - - 1,000,000 1,000,000 550,000 - 2,550,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
IProoect Name: Cascade Water Alliance Water Purchase
IProiect No cQ1914 Capacity Protect I Yes 'Anticipated Year of Completion I 2029
Financing of System Development Charges for the right to purchase water from Tacoma Public Utilities through the Second Supply Pipeline to meet future projected demand,based on
agreements with Cascade Water Alliance Council approved the agreements for permanent and reserve wholesale supply in September 2013 A new agreement with Tacoma was executed
in 2014 Budget reflects purchase of permanent supply-payments of$934,810 will continue from 2023 through 2029 Reserve supply will not be purchased and is not included
Comprehensive Plan project S-01
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 202$ 202$ 2027 2028 2029 2030 Total
Water Fund 934,810 934,810 934,810 934,810 934,810 - 4,674,050
Bond Proceeds -
State Grants -
Local -
Other -
Subtotal 934,810 934,810 934,810 934,810 934,810 - 4,674,050
Capital Costs:
Water Supply Purchase 934,810 934,810 934,810 934,810 934,810 - 4,674,050
Right of Way -
Construction - -
Subtotal 934,810 934,810 934,810 934,810 934,810 - 4,674,050
Anticipated impact on Future Operating Budgets(Annual Maintenance Cost): $0
290
2025-2026 Preliminary Budget Section VII: Capital Planning
(Project Name: Coal Creek Springs Rehabilitation
IProlect No 0p2209 ICapacikProiect I No Anticipated Year of Completion 2030
Conduct a study and construct improvements to improve capacity of the springs resulting in greater utilization of the water nghf.Comprehensive P an project S-08
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2015 20B 2027 2028 2029 2030 Total
Water Fund 500,000 2,437,000 2,937,000
Bond Proceeds -
State Grants -
Local -
Other -
Subtotal 500,000 2,437,000 2,937,000
Capital Costs:
Design 500,000 500,000
Right of Way -
Construction 2,437,000 - 2,437,000
Subtotal - - - 500,000 2,437,000 - 2,937,000
Unsecured Funding Sources
Unsecured Bond Proceeds 2,400,000 2,400,000
Subtotal - - - - 2,400,000 - 2,400,000
Unsecured Capital Costs
Unsecured Construction 2,400,000 2,400,000
Subtotal - - - - 2,400,000 - 2,400,000
Anticipated impact on Future Ope sting Budgets(Ann ial Maintenance Cost):Improvements to he capacity of the Coil Creek Springs Facii ty will reduce reliance upon purchasing
pncey water from Tacoma in the future as the City continues perfecting its water rights
(Project Name: Well 2 Replacement
IProlect No c\uxxx ICa acitr Protect Yes 'Anticipated Year of Completion I Beyond 2030
Replace Well 2 to resolve ongoing operational challenges omprehensive Plan protect S-11
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Water Fund 400,000 400,000
Bond Proceeds -
State Grants -
Local -
Other -
Subtotal - - - - - 400,000 400,000
Capital Costs:
Design 400,000 400,000
Right of Way -
Construction -
Subtotal - - - - - 400,000 400,000
Anticipated Impact on Future Ope ating Budgets(Ann ial Maintenance Cost): The protect is expected to reduce the f#requency needed for well cleaning
(Project Name: Well 5/5A Upgrades
'Pro ect No wabd39 Capacity Protect Yes Anticipated Year of Completion Beyond 2030
This protect was identified in the 2013 Facilities Evaluation tudy Well 5 is in need of a new building,backup generator,chlorination,pump,and liydrologic investigation to evaluate the
well's production Due to the small size of the existing site,some of the new equipment will need to be located elsewhere,which may require property acquisition of an adjacent parcel The
project will include a siting study The Facilities Evaluation Study also identified the need for a new pump and motor in Well 5A
Comprehensive Plan project S-07
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 20B 2027 2028 2029 2030 Total
Water Fund -
Bond Proceeds -
State Grants -
Local -
DWSRF Loan -
Subtotal - - - - - - -
Capital Costs:
Desk n -
Right Way -
Construction -
Subtotal - - - - - - -
Unsecured Funding Sources
Unsecured Bond Proceeds 950,000 1,765,000 2,715,000
Subtotal - - 950,000 1,765,000 - - 2,715,000
Unsecured Capital Costs
Unsecured Design 350,000 350,000
Unsecured Right of Way 600,000 1,765,000 2,365,000
Subtotal - - 950,000 1,765,000 - - 2,715,000
Anticipated impact on Future Operating Budgets(Annual Maintenance Cost): Improvements to his Facility will reduce reliance upon purchasing pncey water from Tacoma in the
future as the City continues perfecting its water nghts
291
2025-2026 Preliminary Budget Section VII: Capital Planning
IProlect Name: Well 7 Treatment Phase 1 I
Pro ect No cpxxxx ICapacay Proiect I Yes 'Anticipated Year of Completion I Beyond 2030 I
Well 7 is not operated due to high manganese levels Manganese treatment will allow this well to be used year-round and to ensure better water quality,and utilize the full right for this well
Due to space limitations at the Well 7 site,the treatment facilities will be included at the Fulmer CCT Facility The treatment will be installed in two phases The first phase will provide 2 5
mgd of capacity in 2030 The project will also include installing backup power at the facility,which will also be located at Fulmer Field,due to limited space at the Well 7 facility Installation of
underground electncal transmission capability between Well 7 and Fulmer Field is required Additionally,the project will address the recommended Capital Improvements to Fulmer Field
CCT identifed in the 2013 Facility Evaluation Study,including a new pump and motor.Comprehensive Plan project S-10
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 202 2027 2028 2029 2030 Total
Water Fund 1,500,000 1,500,000
Bond Proceeds -
State Grants -
Local -
Other -
Subtotal - - - - - 1,500,000 1,500,000
Capital Costs:
Design 500,000 500,000
Right of Way -
Construction 1,000,000 1,000,000
Subtotal - - - - - 1,500,000 1,500,000
Anticipated impact on Future Operating Budgets(Annual Maintenance Coe): Project will add operating costs as a well facility is brought back online with new treatment equipment,
however this project will reduce reliance upon purchasing pricey water from Tacoma in the future as the City continues perfecting its water rights.
IProlect Name: 112th PI SE Water Main Replacement
IPro`ect No cp2410 Capacity Proiect I No 'Anticipated Year of Completion I 2025
The&"cast iron main along 112th PI SE expenenced three breaks within 30 days in December 2021 and January 2022.The project will replace approximately 2,300 LF of 6"cast iron with 8
ductile iron
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 208 2027 2028 2029 2030 Total
Water Fund 1,845,000 1,845,000
Bond Proceeds -
State Grants -
Local -
Other -
Subtotal 1,845,000 - - - - - 1,845,000
Capital Costs:
Design -
Right of Way -
Construction 1,845,000 1,845,000
Subtotal 1,845,000 - - - - - 1,845,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost). The project is an icipated to reduce ma ntenance costs of the line
iProject Name: 2025 Local Street Preservation
(Project No cp2412 'Capacity Project ) No 'Anticipated Year of Completion I 2025
In conjunction with the street improvements,the project will conduct water improvements at 2 locations
1)Replace approximately 330 LF 6"and 8"cast iron water main in 33rd St SE,between M Street SE and 0 Street SE,with 8"ductile iron water main,including water meters and valves
2)Replace approximately 835 LF 6"cast iron water main in 0 St SE,between 33rd Street SE and 37th Street SE,with 8"ductile iron water main,including water meters and valves
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 208 2027 2028 2029 2030 Total
Water Fund 460,000 460,000
Bond Proceeds -
State Grants -
Local -
Other -
Subtotal 460,000 - - - - - 460,000
Capital Costs:
Design -
Right of Way -
Construction 460,000 460,000
Subtotal 460,000 - - - - - 460,000
Anticipated Impact on Future Ope ating Budgets(Annual Maintenance Cos}): This project is an icipated to reduce ma ntenance costs of the line
292
2025-2026 Preliminary Budget Section VII: Capital Planning
(Project Name: 2026 Local Street Preservation I
IProiect No sobd03 ICaPacify Project ) No 'Anticipated Year of Completion I 2026 I
In conjunction with the street improvements,the project will conduct water improvements at 2 locations
1)The project will replace 57 years old,approximately 275 LF 6"cast iron water main in 4th St SE and 325 LF 4"cast iron water main in S St SE with 8"ductile iron water main,including
water services,hydrants,and valves
2)The project will replace 54 years old,approximately 985 LF 6"cast iron water main in J S SE(between 17th St SE and Auburn Way S)with 12"ductile iron water main,including water
services,hydrants,and valves
Builget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 20'LS 20B 2027 2028 2029 2030 Total
Water Fund 683,000 683,000
Bond Proceeds -
State Grants -
Local -
Other -
Subtotal - 683,000 - - - - 683,000
Capital Costs:
Design -
Water Supply Purchase -
Construction 683,000 683,000
Subtotal - 683,000 - - - - 683,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cosi): This project is an icipated to reduce ma ntenance costs of the line
(Project Name: Coal Creek Chlorination Building ReMacement
IProlect No wabd34 JCapacit\Project I No Antic(pJyated Year of Completion I Beyond 2030
Coal Creek Springs chlorination budding was identified as requiring replacement in the 2013 Facility Evaluafion Study
Comprehensive Plan project S-09
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Water Fund 520,250 520,250
Bond Proceeds -
State -
Local -
Other -
- - - - - 520,250 520,250
Capital Costs:
Design 350,000 350,000
Right of Way -
Construction 170,250 170,250
Subtotal - - - - - 520,250 520,250
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
(Project Name: Fulmer CCTF Replace On-Site Chlorine Generation System(OSEC) I
IProlect No wabd40 ICapacitrProiect J No 'Anticipated Year of Cony etion I 2030
The existing liquid chlorine(sodium hhypochionte)generating equipment was installed in 2002 The generation cell was replaced in 2012 The equipment is approaching the end of it's useful
life and repair parts are difficult to obtain Analysis performed in 2018 comparing chlonne alternatives indicated that on-site generation has the lowest overall cost This project will replace the
entire generation system Comprehensive Plan project S-06
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2028 2027 2028 2029 2030 Total
Water Fund -
Bond Proceeds -
State Grants -
DWSRF Loan -
Other -
Subtotal - - - - - - -
Capital Costs:
Pre-Design -
Right of Way -
Construction -
Subtotal - - - - - - -
Unsecured Funding Sources
Unsecured Bond Proceeds 150,000 350,000 500,000
Subtotal - - 150,000 350,000 - - 500,000
Unsecured Capital Costs
Unsecured Predesign 150,000 150,000
Unsecured Right of Way 350,000 350,000
Subtotal - - 150,000 350,000 - - 500,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cos): Project expectedto save on yearly operating costs for chlonne
293
2025 2026 Preliminary Budget Section VII: Capital Planning
IPro?act Name: Intertie Booster Pump Station Improvements I
!Protect No wabd05 IC city�'Protect I No Anticipated Year of Co G etion 2026 I
Project will provide additional piping and modify the existing Intertie/Lea Hill Booster pump station facility to utilize the existing fntertie pumps for he Boosted zone The project will add
pressure reducing valves and control valves at Lea Hill reservoirs,and system valves to provide efficient operation of the 132nd Ave Tacoma Intertie The project will also include providing
permanent backup power at the station,replacing the current temporary means of providing backup power through use of the generator previously serving the Academy Pump Station Site
Comprehensive Plan project PS-01
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Water Fund 250,000 2,000,000 2,250,000
Bond Proceeds -
State Grants -
DWSRF Loan -
Other -
Subtotal 250,000 2,000,000 - - - - 2,250,000
Capital Costs:
Design 250,000 250,000
Right of Way -
Construction 2,000,000 2,000,000
Subtotal 250,000 2,000,000 - - - - 2,250,000
Anticipated Impact on Future Ope.citing Budgets(Annual Maintenance Cost): $0
Project Name: Lea Hill 648 Zoning Adjustment
Protect No cpxxxx (Capacity Project i No Anticipated Year of Completion ) 2027
Install limited valving and piping to rezone a portion of the Lea Hill Zone 563 to Lea Hill Zone 648 Additional analysis and confirmation of design is required This project was also identified
in the 2015 Water System Plan Comprehensive Plan project D-06
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Water Fund -
Bond Proceeds -
State Grants -
Local -
Other -
Subtotal - - - - - - -
Capital Costs:
Design -
Right of Way -
Construction -
Subtotal - - - - - - -
Unsecured Funding Sources
Unsecured Bond Proceeds 104,000 - 104,000
Subtotal - - 104,000 - - - 104,000
Unsecured Capital Costs
Unsecured Design 30,000 30,000
Unsecured Construction 74,000 - 74,000
Subtotal - - 104,000 - - - 104,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
Project Name: Lea Hill Pump Station Replacement
Protect No wabdl8 Capacity Protect I No iAnticipated Year of Completion I 2030
Lea Hill pump station will be reconstructed to provide redundant pumped supply to the Lea Hill area If the Green River Pump Station is out of service for maintenance,a redundant pump
station would avoid the need to purchase more expensive regional surface water through the 132nd Intertie The pump station needs to be relocated from its current location on the shoulder
of Lea Hill Road at the base of a steep hill for safety and reliability considerations Comprehensive Plan project PS-02
Budget Budget Estimate Estimate Estimate Estimate 2025.2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Water Fund -
Bond Proceeds -
State Grants -
Local -
Other -
Subtotal - - - - - - -
Capital Costs:
Design -
Right of Way -
Construction -
Subtotal - - - - - - -
Unsecured Funding Sources
Unsecured Bond Proceeds 765,000 5,600,000 6,365,000
Subtotal - - 765,000 5,600,000 - - 6,365,000
Unsecured Capital Costs
Unsecured Design 765,000 765,000
Unsecured Construction 5,600,000 5,600,000
Subtotal - - 765,000 5,600,000 - - 6,365,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cosi): Replacing this facility will reduce reliance upon purchasing pr cey water from Tacoma in the future
294
2025 2026 Preliminary Budget Section VII: Capital Planning
IProlect Name: Lea Hill Road/104th Avenue SE Roundabout I
IProlect No cp2319 ICaPaclfl'Proiect ) No JAnticipated Year of Con)Qletion I 2027 I
In conjunction with the street improvements,the project will replace approximately 835 LF of 12-inch ductile iron water main in SE 320th St and Lea Hill Rd SE Additionally,the project will
replace 365 LF of 12-inch,and 140 LF of 6-inch cast iron water mains in 104th Ave SE and connect the two 12"water mains at the existing Lea Hill Booster Pump Station New valving will
remain normally closed until the replacement of the existing Lea Hill Booster Pump Station
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Water Fund -
Bond Proceeds -
State Grants -
Local -
Other -
Subtotal - - - - - - -
Capital Costs:
Design -
Right of Way -
Construction -
Subtotal - - - - - - -
Unsecured Funding Sources
Unsecured Bond Proceeds 600,000 600,000
Subtotal - - 600,000 - - - 600,000
Unsecured Capital Costs
Unsecured Construction 600,000 600,000
Subtotal - - 600,000 - - - 600,000
Anticipated Impact on Future Ope ating Budgets(Ann(al Maintenance Cost): This project is an icipated to reduce ma ntenance costs of the line
(Project Name: M Street NE Widening
IProlect No cp2210 C.tDacit\Protect I No Antic(pated Year of Com,)etion I 2027
Water main improvements constructedin conjunction with streets project M ST NE widening(E Main to 4th St NE)Work includes replacing 26 services,connecting to existing 12"ductile
main,and abandoning 6"cast main in place
Budget Bugket Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Water Fund -
Bond Proceeds -
State Grants -
Local -
Other -
Subtotal - - - - - - -
Capital Costs:
Design -
Right of Way -
Construction -
Subtotal - - - - - - -
Unsecured Funding Sources
Unsecured Bond Proceeds 320,000 320,000
Subtotal - - 320,000 - - - 320,000
Unsecured Capital Costs
Unsecured Construction 320,000 320,000
Subtotal - - 320,000 - - - 320,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cos)): The project is an►cipated to reduce ma ntenance costs of the line
(Project Name: On-Site Chlorine Generation Systems(OSEC)at Wells 1 and 4 I
(Project No wabd35 (Capacity Project f No 'Anticipated Year of Completion 2030 I
The existing liquid chlorine(sodium ypochlorite)used at/,/ells 1 and 4 degrades during low winter demand penods when the volume used is muchlower and product turnover is decreased
This results in more chemical used to achieve the same chlorine dose,which is not cost effective On-site generation at both wells would enable operations to produce the volume of chlonne
needed,resulting in less waste The systems would be sized to meet peak summer demands while providing flexibility during winter months Comprehensive Plan project S-05
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Water Fund -
Bond Proceeds -
State Grants -
Local -
Other -
Subtotal - - - - - - -
Capital Costs:
Design -
Right of Way -
Construction -
Subtotal - - - - - - -
Unsecured Funding Sources
Unsecured Bond Proceeds 100,000 175,000 275,000
Subtotal - - 100,000 175,000 - - 275,000
Unsecured Capital Costs
Unsecured Design 100,000 100,000
Unsecured Construction 175,000 175,000
Subtotal - - 100,000 175,000 - - 275,000
Anticipated Impact on Future Ope ating Budgets(Ann(al Maintenance Cost): Project expectedto save on yearly operating costs for chlorine
295
2025-2026 Preliminary Budget Section VII: Capital Planning
IProJect Name: R St SE and 21st St SE Roundabout I
IProiect No cp2308 ICaPacify Protect ) No 'Anticipated Year of Completion I 2026 I
In conjunction with the street improvements,the project will replace approximately 220 LF of 12-inch cast iron water main at the intersection of R St SE and 21st St SE,and 355 LF of 16-inc
cast iron water main at the intersection of R St SE and 21st St SE and along a portion of Howard Rd with the same size ductile iron water main
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2015 20B 2027 2028 2029 2030 Total
Water Fund 283,000 283,000
Bond Proceeds -
State Grants -
Local -
DWSRF Loan -
Subtotal 283,000
Capital Costs:
Design -
Right of Way -
Construction 283,000 283,000
Subtotal 283,000 - - - - - 283,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cosh): This project is an icipated to reduce ma ntenance costs of the line
IProJect Name: R Street SE Widening(22nd Street SE to 33rd Street SE)
IProlect No cp2116 ICiyacity Protect I No jAnticipated Year of Completion 2027
Along with the street reconstruction and other utility improvements,replace approximately 2,800 LF of 8"cast iron pipe with 12i9ductile iron pipe,a ong with valves,fire hydrants,and
services
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 20B 2027 2028 2029 2030 Total
Water Fund -
Bond Proceeds -
State Grants -
Local -
Other -
Subtotal - - - - - - -
Capital Costs:
Design -
Right of Way -
Construction -
Subtotal - - - - - - -
Unsecured Funitng Souces
Unsecured Bond proceeds 950,000 950,000
Subtotal - - 950,000 - - - 950,000
Unsecured Capital Costs
Unsecured Construction 950,000 950,000
Subtotal - - 950,000 - - - 950,000
Anticipated Impact on Future Ope ating Budgets(Ann ial Maintenance Cos1): The project is an:icipated to reduce ma ntenance costs of the line
Project Name: Rehabilitate&Clean Wells 2 and 6 Program
IPro)ect No wabd42 'Capacity Protect No 'Anticipated Year of Completion Beyond 2030
Rehabilitation work on the well system conducted in 2013-014 indicated it would be beneficial to clean and rehab both wells on a regular basis C eaning was last completed in 2023
Comprehensive Plan project S-03
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 20226 2027 2028 2029 2030 Total
Water Fund 250,000 250,000 500,000
Bond Proceeds -
State Grants -
Local -
Other -
Subtotal 250,000 - - 250,000 - - 500,000
Capital Costs:
Desk n -
Right Way -
Construction 250,000 250,000 500,000
Subtotal 250,000 - - 250,000 - - 500,000
Anticipated Impact on Future Ope ating Budgets(Ann ial Maintenance Cosi): Reduces nsk of needing future significant improvements to this well system
296
2025-2026 Preliminary Budget Section VII: Capital Planning
IPro,ect Name: Reservoir Capital Improvements
IProlect No 2yxxxx )CpPaci(y Protect No IAnti pated Year of Completion I 2027
The 2013 Facility Evaluation Study identified Improvements to reservoirs based on the condition and remaining useful life of the assets Improvements were identified for Reservoir 1,
Reservoir 4A and 4B,and Reservoir 8A Comprehensive Plan Project R-04
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 208 208 2027 2028 2029 2030 Total
Water Fund 470,000 470,000
Bond Proceeds -
State Grants -
Local -
Other -
Subtotal - - 470,000 - - - 470,000
Capital Costs:
Desk n 75,000 75,000
Right Way -
Construction 395,000 395,000
Subtotal - - 470,000 - - - 470,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost)' Regular maintenance of the City's reservoirs keeps them from needing more significant improvements
IProlect Name: Reservoir Painting
IPro1ect No wabd4l ICapacity Pro,iect ( No )Anticipated Year of Completion I 2028
Maintenance of reservoirs requires penodic painting to protect the steel and increase the useful life of the reservoir
Comprehensive Plan project R-02
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 208 2027 2028 2029 2030 Total
Water Fund 250,000 1,500,000 1,750,000
Bond Proceeds -
State Grants -
Local -
Other -
Subtotal - - 250,000 1,500,000 - - 1,750,000
Capital Costs:
Design 250,000 250,000
Right of Way -
Construction 1,500,000 1,500,000
Subtotal - - 250,000 1,500,000 - - 1,750,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost)' Regular maintenance of the City's reservoirs keeps them from needing more significant improvements
IPrclect Name: Reservoir Repair and Rgplacements
IProiect No wabdl2 ICapacity Protect I No (Anticipated Year of Completion I 2028
General reservoir maintenance and minor improvements Comprehensive Plan project R-01
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 208 2027 2028 2029 2030 Total
Water Fund 60,000 60,000 60,000 60,000 - - 240,000
Bond Proceeds -
State Grants -
Local -
Other -
Subtotal 60,000 60,000 60,000 60,000 - - 240,000
Capital Costs:
Design -
Right of Way -
Construction 60,000 60,000 60,000 60,000 - - 240,000
Subtotal 60,000 60,000 60,000 60,000 - - 240,000
Anticipated Impact on Future Ope•ating Budgets(Ann'al Maintenance Cost)• Regular maintenance of the City's reservoirs keeps them from needing more significant improvements
297
2025-2026 Preliminary Budget Section VII: Capital Planning
ProtIect Name: Street Utility Imp1'Qveme
I ProIiect No wabd0l ICapac`y'roiect I No 'Anticipated Year of Completion I Beyond 2030
Water main improvements in coordination with the street preservation and improvment projects Comprehensive Plan project D-02
I Budget Budget Estimate Estimate Estimate Estimate 2025-2030
(Funding Sources: 202$ 20M 2027 2028 2029 2030 Total
(Water Fund 400,000 600,000 300,000 900,000 1,300,000 3,500,000
Bond Proceeds
Federal Grants -
Local -
Other -
Subtotal - 400,000 600,000 300,000 900,000 1,300,000 3,500,000
Capital Costs:
Desk n 75,000 125,000 125,000 125,000 125,000 575,000
Right of Way -
Construction 325,000 475,000 175,000 775,000 1,175,000 2,925,000
Subtotal - 400,000 600,000 300,000 900,000 1,300,000 3,500,000
Unsecured Fun !ng Sources
Unsecured BonciProceeds 700,000 1,000,000 400,000 2,100,000
Subtotal - - 700,000 1,000,000 400,000 - 2,100,000
Unsecured Capital Costs
Unsecured Construction 700,000 1,000,000 400,000 2,100,000
Subtotal - - 700,000 1,000,000 400,000 - 2,100,000
Anticipated Impact on Future Ope ating Budgets(Ann ial Maintenance Cost): Each project is ar acipated to reduce maintenance costs of the line
IProtect Name: Water Repair&Replacements
I Protect No wabd02 I CaPaciN Protect t No 'Anticipated Year of CorrVetion I Beyond 2030
Program to fund distnbution system repair and replacement projects required for meeting peak demands and reducing system fosses Projects will be coordinated with the streets and other
utility projects Comprehensive Plan project D-03
I Budget Budget Estimate Estimate Estimate Estimate 2025-2030
(Funding Sources: 2025 20226 2027 2028 2029 2030 Total
!Water Fund 200,000 - - - 600,000 800,000
Bond Proceeds
Federal Grants -
Local -
Other -
Subtotal - 200,000 - - - 600,000 800,000
Capital Costs:
Des) n 50,000 - - - 125,000 175,000
Right Way -
Construction 150,000 - - - 475,000 625,000
Subtotal - 200,000 - - - 600,000 800,000
Unsecured Fun !ng Sources
Unsecured BonciProceeds 600,000 600,000 600,000 1,800,000
Subtotal - - 600,000 600,000 600,000 - 1,800,000
Unsecured Capital Costs
Unsecured Design 125,000 125,000 125,000 375,000
Unsecured Construction 475,000 475,000 475,000 1,425,000
Subtotal - - 600,000 600,000 600,000 - 1,800,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): Each project is usricipated to reduce maintenance costs of the line
Protect Name: Water Resources Protection Program)Wellhead Protection
IProiect No wabd23 Capacity Pro ect I o Anticipated Year of Completion I Beyond 2030
Annual funding for implementing strategies identified in the Wellhead Protection Plan.Although some tasks will be performed as part of the water operations budget,other tasks will require
consultants with expertise in review and investigation of contaminant sites and other environmental databases,development of spill response plans,and leaking underground storage tanks
Comprehensive Plan project S-02
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
'Funding Sources: 2025 2026 2027 2028 2029 2030 Total
IWater Fund 60,000 60,000 60,000 60,000 240,000
Bond Proceeds
Federal Grants -
Local -
Other -
Subtotal - - 60,000 60,000 60,000 60,000 240,000
Capital Costs:
Design -
Right of Way -
Construction 60,000 60,000 60,000 60,000 240,000
Subtotal - - 60,000 60,000 60,000 60,000 240,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
298
2025-2026 Preliminary Budget Section VII: Capital Planning
IPro'ect Name: Water Trench Patches Program
IProect No wabd28 ICapacit\ rolect No Anticipated Year of Completion I Beyond 2030
This program provides annual funding for roadway restoration of trench patches from water leak repair and water service installation that are beyond the scope of work done by maintenance
staff Comprehensive Plan project D-04
I Budget Budget Estimate Estimate Estimate Estimate 2025-2030
(Funding Sources: 202S 208 2027 2028 2029 2030 Total
IWater Fund 80,000 160,000 160,000 160,000 160,000 720,000
Bond Proceeds
Federal Grants -
Local -
Other -
Subtotal 80,000 - 160,000 160,000 160,000 160,000 720,000
Capital Costs:
Desk n 10,000 25,000 25,000 25,000 25,000 110,000
Right of Way -
Construction 70,000 135,000 135,000 135,000 135,000 610,000
Subtotal 80,000 - 160,000 160,000 160,000 160,000 720,000
Anticipated impact on Future Operating Budgets(Annual Maintenance Cost): $0
IPro1ect Name: Well 4 Electrical Improvements
!Project No gp�403 1Ca acity Protect I No (Anticltpated Year of Completion I 2025
CP2021(Well 4 Facility improvements lmprovementsj identified electnca improvements outside the scope of the protect that would be beneficial for the well The well is over 40 years old and much of the
electrical equipment is original Upgrades to the electrical system will improve the overall efficiency of the facility
I Budget Budget Estimate Estimate Estimate Estimate 2025-2030
(Funding Sources: 2025 2026 2027 2028 2029 2030 Total
IWater Fund 850,000 850,000
Bond Proceeds
Federal Grants -
Local -
Other -
Subtotal 850,000 - - - - - 850,000
Capital Costs:
Design -
Right of Way -
Construction 850,000 850,000
Subtotal 850,000 - - - - - 850,000
Anticipated impact on Future Operating Budgets(Annual Maintenance Cost): $0
IPr0lect Name: Well Inspection and Redevelor ment Program
IProlect No wabdl l 'Capacity Protect I No 'Anticipated Year of Completion I 2028
Program for inspection and redevelopment of supply wells and springs necessary to ensure production at maximum capacity for efficient utilization Comprehensive Plan protect S-04
I Budget Budget Estimate Estimate Estimate Estimate 2025-2030
(Funding Sources: 20225 208 2027 2028 2029 2030 Total
IWater Fund 210,000 210,000 420,000
Bond Proceeds
Federal Grants -
Local -
Other -
Subtotal - - 210,000 210,000 - - 420,000
Capital Costs:
Desj n 15,000 15,000 30,000
Right of Way -
Construction 195,000 195,000 390,000
Subtotal - - 210,000 210,000 - - 420,000
Anticipated impact on Future Operating Budgets(Annual Maintenance Cost): $0
299
2025-2026 Preliminary Budget Section VII: Capital Planning
(Project Name: West Hill Springs Transmission Main Replacement I
IProiect No 92303 Capacity Project I No Anticipated Year of Completion I 2027 I
The 2020 pipeline assessment indica ed the existing cast iron transmission main is in poor condition The main has expenenced 2 breaks in the past The project will replace approximately
1,250 LF of 10"cast iron with 12"ductile iron
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 20'L5 20h 2027 2028 2029 2030 Total
Water Fund -
Bond Proceeds -
Federal Grants -
Local -
Other -
Subtotal - - - - - - -
Capital Costs:
Desk n -
Right Way -
Construction -
Subtotal - - - - - - -
Unsecured Funding Sources
Unsecured Bond Proceeds 200,000 1,151,000 1,351,000
Subtotal - - 200,000 1,151,000 - - 1,351,000
Unsecured CaVtal Costs
Unsecured Design 200,000 200,000
Unsecured Construction 1,151,000 1,151,000
Subtotal - - 200,000 1,151,000 - - 1,351,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cosh): This project is an icipated to reduce ma ntenance costs of the line
TOTAL CAPITAL COSTS and FUNDING SOURCES-WATER
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Secured
Water Fund 5,012.810 4,927,810 4,244,810 5,474,810 6,441,810 7,040,250 33,142,300
Bond Proceeds - - - - - - -
Federal Grants - - - - - - -
State Grants - - - - - - -
Local - - - - - - -
DWSRF Loan - - - - - - -
Other - - - - - - -
Subtotal 5,012,810 4,927,810 4,244,810 5,474,810 6,441,810 7,040,250 33,142,300
Unsecured
Bond Proceeds - - 6,909,000 11,641,OOC 3,950,000 - 22,500,000
Subtotal - - 6,909,000 11,641,000 3,950,000 - 22,500,000
TOTAL 5,012,810 4,927,810 11,153,810 17,115,810 10,391,810 7,040,250 55,642,300
Capital Costs:
Secured
Design 260,000 225,000 740,000 915,000 400,000 1,775,000 4,315,000
Water Swkly Purchase 934,810 934,810 934,810 934,810 934,810 - 4,674,050
Right of Way - - - - - - -
Construction 3,818,000 3,768,000 2,570,000 3,625,000 5,107,000 5,265,250 24,153,250
Subtotal 5,012,810 4,927,810 4,244,810 5,474,810 6,441,810 7,040,250 33,142,300
Unsecured
PreDesign - - 150,000 - - - 150,000
Desp n - - 1,695,000 125,000 125,000 - 1,945,000
Right Way - - 600,000 2,115,000 - - 2,715,000
Construction - - 4,464,000 9,401,000 3,825,000 - 17,690,000
Subtotal - - 6,909,000 11,641,000 3,950,000 - 22,500,000
TOTAL 5,012,810 4,927,810 11,153,810 17,115,810 10,391,810 7,040,250 55,642,300
300
2025-2026 Preliminary Budget Section VII: Capital Planning
Water Utility Projects
2025I2026 Revenue Sources o2025 ❑2026
Working
Capital
$0 $1 $2 $3 $4 $5 $6 $7 $8
Millions
Water Utility Projects
Projected Capital Expenditures
$18
$16
$14 � \\
$12
$$8
$8
$8
$2
$o -
2025 2026 2027 2028 2029 2030
301
CITY
JBUI-tN
WASHINGTON
2025-2026 Preliminary Budget Section VII: Capital Planning
Sanitary Sewer Projects
2025-2026
_ _
Autumn Glen
Stet Lake
-S Meridian Glen
Ra / S 279Ji S, 4 Glenbrook
N I Z Z — SE 284th St
,!,-', /
88th St m `� .. 283J.S
Z 515ft
37th St NW
`,-7'
S 298th St
w Berkshire Glen - w 1'1
a
Lakeland North North Auburn �� i
Z s fm
Lake Dolloff '' z
West Hill 0
ism St MI, E �-,—��' -- � / —
_1
W Lea Hill
a
11671 Q B '‘V�, _ _ r�',/
g m ^sib �`y2 Wynaco
6, a 08ft Z Green River �1 p5
S ;� Comm unity So
A a Colle
a s "' W Mam St Auburn
s Washington
Auburn National Golf
[1671 18 Narrows Club
in rea Lake Holm
18 2
15th St SW m w
/ ,,, ,!,-',' 11641 Neely Bridge it
Plateau
116411 Natural Area
167_. South Auburn « 164
S 352nd St
A
Lakeland CI uburnGam" e
South Algona— Farm Park
37th St SE 11641
S 368th St Ellingson R
Roegner Park
3hee 1st Ave E P Se Auburn v
s
Pacific "c M1
f Ia
Jovita 116� Lakeland YSF 53rd St SE �dy S
----5-384th-SI __ _
Muc
2nd St E l/ F
0 604 ft II 611ft Edwaas
gewood D Benroy Lrke Tapps pm
II t I
6th St E m m I GI 0 0.5 1 1.5‘-, 2
18th st E < I I
t4.,
,� 3 North Park
Miles
A)R Street SE Widening(22nd St SE to 33rd St SE) I-7 City of Auburn
I= B)Rainier Ridge Pump Station Parks
Water Features
Map ID:6310
303
2025-2026 Preliminary Budget Section VII: Capital Planning
Sanitary Sewer Projects
Six capital projects totaling $5,543,300 are budgeted for 2025 and six capital projects totaling
$2,826,000 are budgeted for 2026. The significant projects include the following:
• The R Street SE Widening (22nd Street SE to 33rd) project ($35,000 in 2025 and $290,000 in
2026)will replace approximately 400 feet of 8"concrete sewer with 8"PVC and add an upstream
manhole. (See Map— "A")
• The Rainier Ridge Pump Station Rehabilitation&Replacement project($4,400,000 in 2025)will
relocate the station to the nearby City property containing a storm pond. (See Map—"B")
• The Side Sewer Inspections program ($381,100 in 2025 and 392,500 in 2026) will use the
services of a contractor to systematically inspect, via CCVT, lateral sewers within City rights-of-
way and identify needed repairs. This program is anticipated to conduct approximately 1,600
inspections per year for 10 years, beginning in areas identified as having high inflow and
infiltration, and areas with primarily clay and concrete side sewers.
• The Sanitary Sewer Repair & Replacement/System Improvement program ($360,500 in both
2025 and $1,909,600 in 2026) will repair and replace broken sewer mains and other facilities
identified through television inspection and routine cleaning.
A Street SE replaced 6-inch
Spot repair on sewer main. side sewer.
� ': . fl•••••
A
�.
,,,.
�► t /' di`. � ' , (,§i 'Y, - $7'/ _
sio p
wry'•mum* s , ,,
f
':*"t, tit,'r ♦ v<
'
K
304
2025-2026 Preliminary Budget Section VII: Capital Planning
2025-2026 Sewer Fund Projects
2025 2026
Title Project# Budget Budget Page
Roegner Park Sewer Capacity Improvements cpxxxx - - 306
Clean and Inspect Large Diameter Sewer cpxxxx - - 306
Inflow and Infiltration Evaluation sebdl 1 - - 306
Manhole Ring and Cover Replacement sebd04 92,700 95,500 307
Pump Station Condition Assessment sebdl4 - 111,400 307
R St SE Widening -22nd St SE to 33rd cp2116 35,000 290,000 307
Rainier Ridge Pump Station Rehabilitation/Replacement cp2009 4,400,000 - 308
Sanitary Sewer Repair& Replacement/System Improvements Program sebd0l 360,500 1,909,600 308
Sewer Pump Station Replacement/Improvement Program sebd05 - - 308
Side Sewer Inspections sebdl5 381,100 392,500 309
Siphon Assessment and Cleaning cpxxxx - - 309
Street Utility Improvements sebd02 274,000 27,000 309
Total Sewer Fund Projects 5,543,300 2,826,000
305
2025-2026 Preliminary Budaet Section VII: Capital Planning
Project Name: Roegner Park Sewer Capacity Improvements
Pro,iect No: cpxxxx `Capacity Protect YES !Anticipated Year of Completion I 2030
This project replaces approximately 4,000 LF of sewer mains upstream of the Lakeland Hills Pump Station Hydraulic modeling indicates that the
pipes will surcharge during the design storm event by the year 2044.King County is beginning the process of siting and designing a replacement for
the Lakeland Hills Pump Station,so the exact nature(size,slope,alignment)of the replacement sewer mains will depend on the final location and
design of that station
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 202' 20g 2027 2028 2029 2030 Total
Sewer Fund 131,100 1,289,600 1,420,700
Federal -
State -
Local -
REET -
Other -
Subtotal - - 131,100 - - 1,289,600 1,420,700
Capital Costs:
Design 131,100 130,000 261,100
Right of Way -
Construction 1,159,600 1,159,600
Subtotal - - 131,100 - - 1,289,600 1,420,700
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): S0
Project Name: Clean and Inspect Large Diameter Sewer
Project No cpxxxx (Capacity Project NO !Anticipated Year of Completion I 2028
This project cleans and inspect approximately 40,000 feet of 21-inch or larger diameter sewer pipe. The effort will primarily focus on clay and
concrete pipe,and the results will be compared to the results of similar inspections conducted in 2019-2020 to see if degradation has occurred in
these pipes
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Sewer Fund 1,069,200 1,069,200
Federal -
State -
Local -
REET -
Other -
Subtotal - - - 1,069,200 - - 1,069,200
Capital Costs:
Design 1,069,200 1,069,200
Right of Way -
Construction -
Subtotal - - - 1,069,200 - - 1,069,200
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): S0
Project Name: Inflow and Infiltration Evaluation
Project No sebdl l 'Capacity Project NO !Anticipated Year of Completion I 2030
This project will assess portions of the City Sewer Service Area for infiltration/inflow(I/I)values.Excessive localized I/I can be an indicator of poor
sewer main and side sewer conditions and could contribute to capacity issues in the future.This project will monitor flow in the collection system over
several years.This data will then be used to help identify repair and replacement needs,identify areas for further study,calibrate the City's hydraulic
model,and form the I/I assessment portion of the future update to the Comprehensive Sewer Plan.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 202's 2d8 2027 2028 2029 2030 Total
Sewer Fund 632,900 632,900
Federal -
State -
Local -
REET -
Other -
Subtotal - - - - - 632,900 632,900
Capital Costs:
Design 632,900 632,900
Right of Way -
Construction -
Subtotal - - - - - 632,900 632,900
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): S0
306
2025-2026 Preliminary Budget Section VII: Capital Planning
Project Name: Manhole Ring and Cover Replacement
Project No sebd04 'Capacity Project NO !Anticipated Year of Completion I Beyond 2030
As manholes and roads age and their condition deteriorates,access covers and the rings in which they sit can become loose and/or misaligned,and
can become a potential road hazard requiring maintenance staff attention and increasing the City's liability.This annual project will replace
approximately 50 sewer manhole rings and covers to maintain access to the sewer system and to decrease the likelihood of the manholes becoming
road hazards.In some years,this replacement will be as a stand-alone project,and in some years many of these replacements will be in conjunction
with other City capital projects.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 203.6 2027 2028 2029 2030 Total
Sewer Fund 92,700 95,500 98,300 101,300 104,300 107,500 599,600
Federal -
State -
Local -
REET -
Other -
Subtotal 92,700 95,500 98,300 101,300 104,300 107,500 599,600
Capital Costs:
Design 9,000 10,000 10,000 10,000 10,000 11,000 60,000
Right of Way -
Construction 83,700 85,500 88,300 91,300 94,300 96,500 539,600
Subtotal 92,700 95,500 98,300 101,300 104,300 107,500 599,600
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): This project could decrease the future operating budget by
reducing the need for staff to respond to loose manholes or lids.
Project Name: Pump Station Condition Assessment
Project No sebdl4 'Capacity Project: NO !Anticipated Year of Completion:' 2026
The assessment will evaluate the apparent physical condition of existing sewer pump stations and equipment.The purpose of the assessment is to
predict future serviceability and anticipated longevity for the development of future capital improvement projects for rehabilitation or replacement of
aging stations.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Sewer Fund 111,400 111,400
Federal -
State -
Local -
REET -
Other -
Subtotal - 111,400 - - - - 111,400
Capital Costs:
Design 111,400 111,400
Right of Way -
Construction -
Subtotal - 111,400 - - - - 111,400
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): S0
Project Name: R St SE Widening-22nd St SE to 33rd
Project No cp2116 'Capacity Project NO !Anticipated Year of Completion I 2026
As part of a street replacement project,replace approximately 400 feet of 8"concrete sewer with 8"PVC and add an upstream manhole.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Sewer Fund 35,000 290,000 325,000
Federal -
State -
Local -
REET -
Other -
Subtotal 35,000 290,000 - - - - 325,000
Capital Costs:
Design 35,000 17,000 52,000
Right of Way -
Construction 273,000 273,000
Subtotal 35,000 290,000 - - - - 325,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): So
307
2025-2026 Preliminary Budget Section VII: Capital Planning
Project Name: Rainier Ridge Pump Station Rehabilitation/Replacement
Protect No: cp2009 (Capacity Protect• NO !Anticipated Year of Completion'! 2025
The Rainer Ridge Pump Station was constructed in 1980 Most of the property within its tributary basin has been fully developed,and the station has
very little excess capacity.As such,there is a very short response time in the event of a pump failure,especially during peak use.Additionally,the
PVC force main has had several breaks,and should be replaced.The initial phase of this project was examining the alternatives of rehabilitating the
station,replacing major components,or replacing/relocating the entire station.The preferred alternative was to relocate the station to the nearby City
property containing a storm pond.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Sewer Fund 4,400,000 4,400,000
Federal -
State -
Local -
Other -
Subtotal 4,400,000 - - - - - 4,400,000
Capital Costs:
Design 300,000 300,000
Right of Way -
Construction 4,100,000 4,100,000
Subtotal 4,400,000 - - - - - 4,400,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): S0
Project Name: Sanitary Sewer Repair&Replacement/System Improvements Program
Project No: sebd0l (Capacity Project: NO !Anticipated Year of Completion:I Beyond 2030
Repair and replace(R&R)broken sewer mains and other facilities These lines will be identified through television inspection and routine cleaning
This program includes funding for R&R projects which have not yet been identified as a separate R&R project or are not associated with
transportation projects Anticipated projects include bi-annual,stand-alone,repair and replacement projects for sewer lines which are broken,
misaligned,"bellied"or otherwise require an inordinate amount of maintenance effort or present a risk of backup or trench failure,and facilities which
generate consistent odor complaints For efficiency and cost savings,sewer R&R may be combined with other public facility improvements.
Additionally,system improvements which enhance the ability to maintain service are included here.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Sewer Fund 360,500 1,909,600 382,500 2,025,900 405,700 2,149,300 7,233,500
Federal -
State -
Local -
REET -
Other -
Subtotal 360,500 1,909,600 382,500 2,025,900 405,700 2,149,300 7,233,500
Capital Costs:
Design 300,000 100,000 320,000 100,000 340,000 100,000 1,260,000
Right of Way -
Construction 60,500 1,809,600 62,500 1,925,900 65,700 2,049,300 5,973,500
Subtotal 360,500 1,909,600 382,500 2,025,900 405,700 2,149,300 7,233,500
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): 40
Project Name: Sewer Pump Station Replacement/Improvement Program
Project No: sebd05 ICapacity Project' NO Anticipated Year of Completion'! 2030
The Sewer Utility's infrastructure currently consists of 17 public sewer pump stations that range in age from 2 to over 50 years old.As those stations
age,and utility operations change,considerations such as station condition,component condition,capacity,reliability,and safety suggest that
stations be upgraded,rehabilitated,and replaced.This program fund will provide funding to meet those needs through 2030.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 20A 20A 2027 2028 2029 2030 Total
Sewer Fund 437,000 900,000 1,159,000 2,149,000 4,645,000
Federal -
State -
Local -
REET -
Other -
Subtotal - - 437,000 900,000 1,159,000 2,149,000 4,645,000
Capital Costs:
Design 433,000 890,000 200,000 200,000 1,723,000
Right of Way 4,000 10,000 14,000
Construction 959,000 1,949,000 2,908,000
Subtotal - - 437,000 900,000 1,159,000 2,149,000 4,645,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): 50
308
2025-2026 Preliminary Budget Section VII: Capital Planning
Project Name: Side Sewer Inspections
Project No: sebdl5 'Capacity Project' NO !Anticipated Year of Completion" Beyond 2030
Use the services of a contractor to systematically inspect,via CCVT,lateral sewers within City rights-of-way and identify needed repairs.This
program is anticipated to conduct approximately 1,600 inspections per year for 10 years,beginning in areas identified as having high inflow and
infiltration,and areas with primarily clay and concrete side sewers
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Sewer Fund 381,100 392,500 404,300 416,400 428,900 441,800 2,465,000
Federal -
State -
Local -
REET -
Other -
Subtotal 381,100 392,500 404,300 416,400 428,900 441,800 2,465,000
Capital Costs:
Design -
Right of Way -
Construction 381,100 392,500 404,300 416,400 428,900 441,800 2,465,000
Subtotal 381,100 392,500 404,300 416,400 428,900 441,800 2,465,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): 0
Project Name: Siphon Assessment and Cleaning
Project No: cpxxxx (Capacity Project: NO !Anticipated Year of Completion:I 2027
The City has three siphons that cross the Green River,a single 14"diameter one that is embedded within the 8th Street Bridge,and a pair of lines(8"
and 12"diameters)that cross underneath the Green River from the south end of Isaac Evans Park to the south end of Brannon Park.This project
would clean and inspect each of the three siphons to determine their condition to help set future inspection/cleaning protocols and plan for any
needed repair or replacement of those siphons.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Sewer Fund 633,800 633,800
Federal -
State -
Local -
Other -
Subtotal - - 633,800 - - - 633,800
Capital Costs:
Design 60,000 60,000
Right of Way -
Construction 573,800 573,800
Subtotal - - 633,800 - - - 633,800
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
Project Name: Street Utility Improvements
Project No sebd02 (Capacity Project NO !Anticipated Year of Completion I 2030
2024 transfers from this fund include$50,000 for The Garden Avenue Realignment project(CP2022).This 2025 budgeted amount was reduced by
$35,000 and the 2026 budgeted amount was reduced by$290,000 to reflect additional budgeted amount for the R Street Widening project(CP2210).
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Sewer Fund 274,000 27,000 328,000 338,000 348,000 358,000 1,673,000
Federal -
State -
Local -
Other -
Subtotal 274,000 27,000 328,000 338,000 348,000 358,000 1,673,000
Capital Costs:
Design 27,000 27,000 33,000 34,000 35,000 36,000 192,000
Right of Way -
Construction 247,000 295,000 304,000 313,000 322,000 1,481,000
Subtotal 274,000 27,000 328,000 338,000 348,000 358,000 1,673,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
309
2025-2026 Preliminary Budaet Section VII: Capital Planning
TOTAL CAPITAL COSTS and FUNDING SOURCEe-SEWER
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Sewer Fund 5,543,300 2,826,000 2,415,000 4,850,800 2,445,900 7,128,100 25,209,100
Federal - - - - - - -
State - - - - - - -
Local - - - - - - -
REET - - - - - - -
Other - - - - - - -
Total 5,543,300 2,826,000 2,415,000 4,850,800 2,445,900 7,128,100 25,209,100
Capital Costs:
Design 671,000 265,400 987,100 2,103,200 585,000 1,109,900 5,721,600
Right of Way - - 4,000 10,000 - - 14,000
Construction 4,872,300 2,560,600 1,423,900 2,737,600 1,860,900 6,018,200 19,473,500
Total 5,543,300 2,826,000 2,415,000 4,850,800 2,445,900 7,128,100 25,209,100
310
2025-2026 Preliminary Budget Section VII: Capital Planning
Sanitary Sewer Projects o2025 ❑2026
2025 12026 Revenue Sources
Working
Capital
$0 $1 $2 $3 $4 $5 $6 $7
Millions
Sanitary Sewer Projects
Projected Capital Expenditures
$8
$7 /*
$6
co $5
$4 \
$3 N V
$2
$1
$0
2025 2026 2027 2028 2029 2030
311
CITY
JBUI-tN
WASHINGTON
2025-2026 Preliminary Budget Section VII: Capital Planning
Storm Drainage Projects
2025-2026
Autumn Glen
¢' Meridian Glen
AsStar Lakega 2773 S� r Glenbrook
N I ; w z _ ti
f I z e �A7 SE 284th St
-8th St mN `� �^1 •
SE 2883 SL
z 515 ft
'7th St NW •
I
S 298th St
Lakeland Berkshire Glen
North North Auburn ¢
N
z w finL Lake Dolloff '' z
West ' v
sth St NW 2 Lea Hill
I
167 C
K
w 3 vge Wynaco
\_...1
a z Green River p5
, ���'''yyyComm . '¢ Coll.�e
P `^ T��✓ialn St A/ Auburn
Washington
1G7lir Auburn National Golf
A s Club
Narrows
taa<aL.\rea Lake Holm
'$ A3
'5th St SW n w
M 1i641 Neely Bridge
Plateau Natural Area
1' South Auburn i 11641
352nd 5
LL i164I
Lakeland Cri Auburn Game -piL
Ac]on Farm Park
37th St SE 11641 Ilj
So Uth
S 368th St Ellinre, s
Roegner Park
Se Auburn
a hee P 9G
S
Pacific y 6G
�a
Jovita Lakeland YSF 53rd St SF �ad'S
----5-384th-Sr-- Muc.
2nd St E • P
Edwar \
_604ft 611 ft a�, 1
newood < Benroy Lrele Tapps Ra
16thStE m I Q 0 0.5 1 1.5 2
18th St E i I ,,
w —
m ,, 3 North Park Miles
2026 Local Street Preservation Projects: * B)SE 287th St Water Quality Road Retrofit
* A.1)8th Street SW to the west of C Street SW Pipe Replacement C)West Main Street Pump Station Upgrade
A.2)4th St Between Auburn-Black Diamond Road and S Street SE ILI City of Auburn
PA New Pipe Installation and Catch Basin Connection
Water Features
A.3).1 Street SE Between Auburn Way S and 17th Street SE Replace
Existing With New Main,Laterals,&Catch Basin Parks
Map ID:6314
313
2025-2026 Preliminary Budget Section VII: Capital Planning
Storm Drainage Projects
Eleven capital projects totaling $2,882,012 are budgeted for 2025 and six capital projects totaling
$2,947,461 are budgeted for 2026. The most significant projects are as follows:
• The 2026 Local Street Preservation program ($303,850 in 2025 and $938,879 in 2026) has the
following storm improvements:
O 8th Street SW to the west of C Street SW, replace approximately 88 LF of existing 8"
PVC storm pipe with new 12" pipe. (See Map— "A.1")
O 4th Street SE between Auburn-Black Diamond Road and S Street SE, install
approximately 317 LF of new 12" pipe and lateral connection with new catch basins.
(See Map—"A.2")
o J Street SE between Auburn Way S and 17th Street SE, remove all existing storm lines
and structures. Install approximately 1000 LF of new 12" storm main with laterals and
catch basins. (See Map— "A.3")
• The SE 287th St Water Quality Road Retrofit project ($158,332 in 2025 and $289,923 in 2026)
will retrofit a section of SE 287th St by replacing the existing catch basin with an approved water
quality treatment device. This will provide enhanced water quality treatment to 7.31 acres with
enhanced water quality including approximately 700 LF of roadway. (See Map— "B")
• The West Main Street Pump Station Upgrade project ($661,260 in 2025) will provide a
redundant pump, force main, and outlet to meet level of service goals. (See Map — "C")
• The Pipeline Repair and Replacement Program ($741,600 in 2025 and $763,848 in 2026)
provides funding for projects involving replacement of existing infrastructure. These projects
support street repairs and other utility replacement programs, requiring coordination.
D St SE & 23rd St SE storm F St SE from 26th to 27th storm
improvements. improvements.
I
�.. "� t' ��
_...is
_
w —
---- i 1 ` .1fi.4 �_ '
fumer'
1!
tic, - . /
` 1
314
2025-2026 Preliminary Budget Section VII: Capital Planning
2025-2026 Storm Fund Projects
2025 2026
Title Project# Budget Budget Page
112th PI SE Water Main Replacement cp2410 65,920 - 316
2024 Storm Pipeline Extension Project cp2336 132,000 - 316
2025 Local Street Preservation cp2412 200,000 - 316
2026 Local Street Presentation cp2418 303,850 938,879 317
Manhole & Catch Basin Frame and Grate Replacement sdbd2l 87,550 90,177 317
Pipeline Repair& Replacement Program sdbd03 741,600 763,848 317
SE 284th St (West)Water Quality Road Retrofit sdbdxx - - 318
SE 287th St Water Quality Road Retrofit sdbd25 158,332 289,923 318
Storm Pipeline Extension Program sdbd24 63,700 588,800 318
Street Utility Improvements sdbd04 267,800 275,834 319
Vegetation Sorting Facility sdbdl2 200,000 - 319
West Main Street Pump Station Upgrade cp2304 661,260 - 319
Total Storm Fund Projects 2,882,012 2,947,461
315
2025-2026 Preliminary Budaet Section VII: Capital Planning
!Project Name: 112th PI SE Water Main Replacement
!Project No: cp2410 'Capacity Project: NO 'Anticipated Year of Completion* 2025
IAs a component of the water main replacement project,replace 209 LF of existing 8"concrete pipe and 11 catch basins.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Storm Drainage Fund 65,920 65,920
Bond Proceeds -
State -
Local -
REET -
Other -
Subtotal 65,920 - - - - - 65,920
Capital Costs:
Design - -
Right of Way -
Construction 65,920 65,920
Subtotal 65,920 - - - - - 65,920
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
!Project Name: 2024 Storm Pipeline Extension Project
!Project No cp2336 (Capacity Project: NO 'Anticipated Year of Completion 2025
This project includes extending storm lines in the alleys between E St SE and F St SE towards 2nd St.SE,the alley between Pike and R St NE
and improve drainage at West Valley Highway and Peasely Canyon Rd.Two underground injection control wells will be eliminated as a result of this
project.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
!Funding Sources: 208 2028 2027 2028 2029 2030 Total
Storm Drainage Fund 132,000 132,000
Bond Proceeds -
Federal -
State -
Local -
Other -
Subtotal 132,000 - 132,000
Capital Costs:
Design -
Right of Way -
Construction 132,000 132,000
Subtotal 132,000 - - - - - 132,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
!Project Name: 2025 Local Street Preservation
(Project No cp2412 (Capacity Project: NO 'Anticipated Year of Completion. 2025
As a component of the 2025 Local Street Preservation project,the following storm improvements will be included:
1) Extend the existing 12"storm line to the west approximately 180 LF with two new catch basins on both sides of 0 St.SE to connect the existing
"bubble up"storm.Replace the existing 8""bubble up"crossing of 33rd Street SW with approximately 30 LF of new 12"pipe and replace one catch
basin.
2) Remove and replace approximately 50 LF of new 12"storm line and two catch basins at 0 St.SE and 37th St.SE.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Storm Drainage Fund 200,000 200,000
Bond Proceeds -
Federal -
State -
Local -
Other -
Subtotal 200,000 - - - - - 200,000
Capital Costs:
Design -
Right of Way -
Construction 200,000 200,000
Subtotal 200,000 - - - - - 200,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
316
2025-2026 Preliminary Budaet Section VII: Capital Planning
!Project Name: 2026 Local Street Preservation
!Project No: cp2418 (Capacity Project: NO lAnticipated Year of Completion. 2026
As a component of the 2026 Local Street Preservation project,the following storm improvements will be included:
1)8th Street SW to the west of C Street SW,replace approximately 88 LF of existing 8"PVC storm pipe with new 12"pipe.
2)4th Street SE between Auburn-Black Diamond Road and S Street SE,install approximately 317 LF of new 12"pipe and lateral connection with
new catch basins.
3)J Street SE between Auburn Way S and 17th Street SE,remove all existing storm lines and structures.Install approximately 1000 LF of new 12"
storm main with laterals and catch basins.
I Budget Budget Estimate Estimate Estimate Estimate 2025-2030
!Funding Sources: 2023 202b 2027 2028 2029 2030 Total
Storm Drainage Fund 303,850 938,879 1,242,729
Bond Proceeds -
State -
Local -
REET -
Other -
Subtotal 303,850 938,879 - - - - 1,242,729
Capital Costs:
Design 303,850 303,850
Right of Way -
Construction 938,879 938,879
Subtotal 303,850 938,879 - - - - 1,242,729
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
!Project Name: Manhole&Catchbasin Frame and Grate Replacement
!Project Nos sdbd2l ICapacity Project: NO lAnticipated Year of Completion: Beyond 2030
As manholes&catch basins age and their condition deteriorates,frame and grates can become loose and/or misonented,or due to age are not
meeting standards This annual project will replace approximately 50 storm manhole and catch basin frame and grates to maintain access to the
storm system and to decrease the likelihood of the manholes becoming road hazards.In some years,this replacement will be as a stand-alone
project,and in some years many of these replacements will be in conjunction with other City capital projects.
I Budget Budget Estimate Estimate Estimate Estimate 2025-2030
!Funding Sources: 2025 2028 2027 2028 2029 2030 Total
Storm Drainage Fund 87,550 90,177 92,882 95,668 98,538 101,494 566,309
Bond Proceeds -
Federal -
State -
Local -
Other -
Subtotal 87,550 90,177 92,882 95,668 98,538 101,494 566,309
Capital Costs:
Design 10,000 10,000 10,000 10,000 10,000 10,000 60,000
Right of Way -
Construction 77,550 80,177 82,882 85,668 88,538 91,494 506,309
Subtotal 87,550 90,177 92,882 95,668 98,538 101,494 566,309
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
!Project Name: Pipeline Repair&Replacement Program
!Project No: sdbd03 ICapacity Project: NO lAnticipated Year of Completion: Beyond 2030
(This program provides funding for projects involving replacement of existing infrastructure. These projects support street repairs and other utility
replacement programs,requiring coordination.
I Budget Budget Estimate Estimate Estimate Estimate 2025-2030
!Funding Sources: 2025 202b 2027 2028 2029 2030 Total
Storm Drainage Fund 741,600 763,848 786,763 810,366 834,677 859,718 4,796,972
Bond Proceeds -
Federal -
State -
Local -
Other -
Subtotal 741,600 763,848 786,763 810,366 834,677 859,718 4,796,972
Capital Costs:
Design 185,400 190,962 196,691 202,592 208,669 214,930 1,199,243
Right of Way -
Construction 556,200 572,886 590,072 607,775 626,008 644,789 3,597,729
Subtotal 741,600 763,848 786,763 810,366 834,677 859,718 4,796,972
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): Repair and replacement of aging infrastructure should reduce
operating costs.
317
2025-2026 Preliminary Budget Section VII: Capital Planning
!Project Name: SE 284th St(West)Water Quality Road Retrofit
!Project No:sdbdxx 'Capacity Project: NO 'Anticipated Year of Completion* 2028
This project will retrofit a section of SE 284th St by adding two bioswale ditch enhancements to the side of the road.The bioswales will provide
basic water quality treatment to 4.0 acres including approximately 700 LF of roadway
I Budget Budq-et Estimate Estimate Estimate Estimate 2025-2030
!Funding Sources: 2023 2026 2027 2028 2029 2030 Total
Storm Drainage Fund 29,504 43,895 73,399
Bond Proceeds -
Federal -
State -
Local -
Other -
Subtotal - - 29,504 43,895 - - 73,399
Capital Costs:
Design 29,504 29,504
Right of Way -
Construction 43,895 43,895
Subtotal - - 29,504 43,895 - - 73,399
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
!Project Name: SE 287th St Water Quality Road Retrofit
!Project No sdbd25 ICapacity Project: NO 'Anticipated Year of Completion 2026
This project will retrofit a section of SE 287th St by replacing the existing catch basin with an approved water quality treatment device.This will
provide enhanced water quality treatment to 7.31 acres with enhanced water quality including approximately 700 LF of roadway.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Storm Drainage Fund 158,332 289,923 448,255
Bond Proceeds -
State -
Local -
REET -
Other -
Subtotal 158,332 289,923 - - - - 448,255
Capital Costs:
Design 158,332 158,332
Right of Way -
Construction 289,923 289,923
Subtotal 158,332 289,923 448,255
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
IProject Name: Storm Pipeline Extension Program
!Project No sdbd24 ICapacity Project: NO 'Anticipated Year of Completion. Beyond 2030
This program will extend the storm drainage system to built out areas of the city where they do not currently exist.An example would be paved
alleys or residential street where roadwork is not anticipated.This program is currently funding cp2336.
I Budget Budq-et Estimate Estimate Estimate Estimate 2025-2030
!Funding Sources: 2023 2026 2027 2028 2029 2030 Total
Storm Drainage Fund 63,700 588,800 207,618 624,657 220,262 662,699 2,367,736
Bond Proceeds -
State -
Local -
REET -
Other -
Subtotal 63,700 588,800 207,618 624,657 220,262 662,699 2,367,736
Capital Costs:
Design 63,700 207,618 220,262 491,580
Right of Way -
Construction 588,800 624,657 662,699 1,876,156
Subtotal 63,700 588,800 207,618 624,657 220,262 662,699 2,367,736
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): Ongoing calls for maintenance of these area should be
reduced,including maintenance costs as a result of this program
318
2025-2026 Preliminary Budget Section VII: Capital Planning
(Project Name: Street Utility Improvements
(Project No: sdbd04 'Capacity Project: NO 'Anticipated Year of Completion. Beyond 2030 I
Storm system repair and replacements in coordination with transportation projects.
I Budget Budget Estimate Estimate Estimate Estimate 2025-2030
!Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Storm Drainage Fund 267,800 275,834 284,109 292,632 301,411 310,454 1,732,240
Bond Proceeds -
State -
Local -
REET -
Other -
Subtotal 267,800 275,834 284,109 292,632 301,411 310,454 1,732,240
Capital Costs:
Design 40,170 41,375 42,616 43,895 45,212 46,568 259,836
Right of Way -
Construction 227,630 234,459 241,493 248,737 256,199 263,886 1,472,404
Subtotal 267,800 275,834 284,109 292,632 301,411 310,454 1,732,240
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
'Project Name: Vegetation Sorting Facility
'Project No: sdbdl2 'Capacity Project: NO 'Anticipated Year of Completion: 2025
The City generates vegetative waste and soils from its maintenance activities(e.g.,pond and ditch cleaning)which require sorting management in
order to reduce disposal costs. This project will prepare a portion of the existing city owned GSA property to accept the materials and manage
them in an environmentaly responsible manner. Cost includes bin barriers and surface water collection infrastructure needed to facilitate materials
handling and separation.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Storm Drainage Fund 200,000 200,000
Bond Proceeds -
State -
Local -
REET -
Other -
Subtotal 200,000 - - - - - 200,000
Capital Costs:
Design -
Right of Way -
Construction 200,000 200,000
Subtotal 200,000 - - - - - 200,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
IPro)ect Name: West Main Street Pume Station Upgrade
(Project No cp2304 'Capacity Project: NO 'Anticipated Year of Completion. 2025
This project will investigate and complete a Predesign study for improvements to the stormwater pump station located just south of West Main
Street adjacent to SR-167,previously defined in the City's 2015 Comprehensive Storm Drainage Plan,which does not meet current Level of
Service(LOS)goals and then following the Predesign study,complete design and construction to upgrade the station as determined through the
Predesign study results.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Storm Drainage Fund 661,260 661,260
Bond Proceeds -
State -
Local -
REET -
Other -
Subtotal 661,260 - - - - - 661,260
Capital Costs:
Design 661,260 661,260
Right of Way -
Construction -
Subtotal 661,260 - - - - - 661,260
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): Repair and replacement of the aging pump station should
reduce operating costs.
319
2025-2026 Preliminary Budget Section VII: Capital Planning
TOTAL CAPITAL COSTS and FUNDING SOURCES-STORM DRAINAGE
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Storm Drainage Fund 2,882,012 2,947,461 1,400,876 1,867,218 1,454,888 1,934,365 12,486,820
Bond Proceeds - - - - - - -
Federal - - - - - - -
State - - - - - - -
Local - - - - - - -
REET - - - - - - -
Other - - - - - - -
Total 2,882,012 2,947,461 1,400,876 1,867,218 1,454,888 1,934,365 12,486,820
Capital Costs:
Design 1,422,712 242,337 486,429 256,486 484,143 271,498 3,163,605
Right of Way - - - - - - -
Acquisition - - - - - - -
Construction 1,459,300 2,705,124 914,447 1,610,732 970,745 1,662,867 9,323,215
Total 2,882,012 2,947,461 1,400,876 1,867,218 1,454,888 1,934,365 12,486,820
•
320
2025-2026 Preliminary Budget Section VII: Capital Planning
Storm Drainage 2025o ❑2026
2025/2026 Revenue Sources
Working
Capital
$3 $3 $3 $3 $3 $3 $3
Millions
Storm Drainage Projects
Projected Capital Expenditures
$4
$3 4
$3
0 $2
2
$2
Si
$1
$0
2025 2026 2027 2028 2029 2030
321
CITY
JBUI-tN
WASHINGTON
2025-2026 Preliminary Budget Section VII: Capital Planning
Parks, Art, and Recreation Projects
2025-2026 _
Autumn Glen
< Meridian Glen
,,Star La =�, S 277th S. Glenbrook
„.:,:i..\
N
N wV ` Sz zSE 284th St
88th St m '< SE 2II8.6 S.
z 515ft
37th St NWA C
I W
S 298th St
w Berkshire Glen
Lakeland North North Auburn ��
a
a'
z z 18 _
Lake Dolloff West Hill a 3 \ c
N „`_�
15th St NW S Lea Hill s
167I Q
K
v 3 fee Wynaco
M1A\i....s.i.a 08ft z Green River 05
Comm . . So
¢ Coll-. e
Pr `^ W Main St If Auburn Washington
Auburn National Golf
11671 18 Narrows Club
rea Lake Holm
8 2
15th St SW n w
11641 Neely Bridge ,
Plateau Natural Area
11671 South Auburn « 164
5 352nd St
11641
Lakeland 121 Algona— Avy�mBGame l.t`
South g P Park �+
37th St SE 11641 i&
S 368th St Ellingson s
Roegner Park
3hee 1st Ave E Se Auburn 9G
Pacific PL 6M1
Jovita 67 Lakeland F 53rd St SE idd'S
———-5-384th-St 1-
Muc
2nd St E P
n 604ff i 611 f[ Edwar a
\I
gewood Benroy L1ieIe Tapps s,mD
I
16th St E m 0 0.5 1 1.5 , 2
18th St E < I92- I I 4,,
,� North Park
Miles
`( A)Downtown Plaza and Alleyway Improvements I-7 City of Auburn
* B)Game Farm Park Improvements Parks
`( C)Jacobsen Tree Farm Development Water Features
'` D)Sunset Park Ilnpluvelneilts
Map ID:6311
323
2025-2026 Preliminary Budget Section VII: Capital Planning
Parks, Arts and Recreation Projects
Six projects totaling $1,845,000 are budgeted for 2025, with another four projects totaling $705,000 if
funding can be secured for a total of$2,550,00. Three capital projects totaling $680,000 are budgeted
for 2026, with another two projects totaling $4,625,000 if funding can be secured for a total of
$5,305,000.
The most significant funded projects include following:
• The Downtown Plaza and Alleyway Improvements project ($1,200,000 in 2025) will create a
new open space plaza in the downtown area near the Auburn Avenue Theater site. Also
included would be alleyway improvements to the area between the Postmark Center for the Arts
and theater building. (See Map—"A")
• The Game Farm Park Improvements project ($350,000 in 2025) improved interior lighting and
pathways and provided access from the newly acquired property on southwest corner of the
park. The project will also add lighting to pickleball and basketball court. (See Map—"B")
• The Jacobsen Tree Farm Development project($125,000 in 2025)will develop an updated
Master Plan to replace the 2009 plan to develop the 29.3-acre site into a community park.
(See Map— "C")
• The Sunset Park Improvements project ($200,000 in 2025)will look at options for new or
modified court uses (e.g. pickleball)and replacing grass base/softball fields with new multi-
sport synthetic turf fields. (See Map—"D")
• The Miscellaneous Parks Improvement program ($250,000 in 2025 and $300,000 in 2026)will
fund minor park improvements including shelters, roofs, playgrounds irrigation and restrooms.
Cedar Lanes pump track Postmark Center for the Arts
f
•
-
1 7 AltrA
r any ji!�����•'-'� _ � _ °'�
324
2025-2026 Preliminary Budget Section VII: Capital Planning
2025-2026 Municipal Parks Fund Projects
2025 2026 Unsecured
Title Project# Budget Budget Budget Page
Brannan Park Improvements cpxxxx - - 300,000 326
Downtown Plaza and Alleyway Improvements ms2405, cpxxxx 1,200,000 - - 327
Dykstra Footbridge cp2214 - - 40,000 327
Fairway Drainage Improvement gpbdl9 30,000 30,000 - 327
Game Farm Park Improvements (Lighting) cp2416 - 350,000 1,700,000 328
Jacobsen Tree Farm Development -Phase 2 cp2020 125,000 - 3,000,000 328
Mary Olson Farm Mobile Home Replacement gpbd32 40,000 - 40,000 329
Miscellaneous Parks Improvements gpbd03 250,000 300,000 - 330
Park Acquisitions/Development gpbd04 - - 250,000 330
Sunset Park Improvements gpbd06 200,000 - - 330
Total Municipal Parks Fund Projects 1,845,000 680,000 5,330,000
325
2025-2026 Preliminary Budget Section VII: Capital Planning
'Project Name: Auburndale Park II
'Protect No gpbd05 'Capacity Project YES 'Anticipated Year of Completion: 2029
Develop a Master Plan,improve the existing trail system and install signage and play structure.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Municipal Parks Constr.Fund -
Federal -
State -
Local -
Other(Park Impact Fee) -
Other(KC Prop 2) -
Subtotal - - - - - - -
Capital Costs:
Design -
Right of Way -
Construction -
Subtotal - - - - - - -
Unsecured Funding Sources
Unsecured Grants 125,000 2,000,000 2,125,000
Subtotal - - 125,000 - 2,000,000 - 2,125,000
Unsecured Capital Costs
Unsecured Design 125,000 125,000
Unsecured Construction 2,000,000 2,000,000
Subtotal - - 125,000 - 2,000,000 - 2,125,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $2,000
'Project Name: BPA Trail on Lea Hill
'Project No gpbd23 'Capacity Project YES 'Anticipated Year of Completion 2029
Develop a feasibility study related to constructability of a pedestrian trail linking the Jacobsen Tree Farm site to the west end of Lea Hill This trail would follow the
alignment of the Bonneville Power Administration(BPA)transmission lines from 132nd to 108th Avenue SE Construction would be in phases based on
constructability
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Municipal Parks Constr.Fund 150,000 150,000
Federal -
State -
Local -
Other(Park Impact Fee) -
Other(KC Prop 2) -
Subtotal - - - - 150,000 - 150,000
Capital Costs:
Predesign 25,000 25,000
Design 125,000 125,000
Construction -
Subtotal - - - - 150,000 - 150,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
Project Name: Brannan Park Improvements
'Project No-cpxxxx Capacity Project' YES 'Anticipated Year of Completion: 2030
Court upgrades,trail improvements,and new synthetic ields which will lessen maintenance requirements and water for grass fields
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
'Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Municipal Parks Constr.Fund -
Federal -
State -
Local -
Other(Park Impact Fee) 500,000 500,000
Other(KC Prop 2) -
Subtotal - - - - - 500,000 500,000
Capital Costs:
Design 50,000 50,000
Right of Way -
Construction 450,000 450,000
Subtotal - - - - - 500,000 500,000
Unsecured Funding Sources
Unsecured Grants 300,000 1,000,000 1,300,000
Subtotal 300,000 - - - - 1,000,000 1,300,000
Unsecured Capital Costs
Unsecured Design -
Unsecured Construction 300,000 1,000,000 1,300,000
Subtotal 300,000 - - - - 1,000,000 1,300,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): ($10,000)
326
2025-2026 Preliminary Budget Section VII: Capital Planning
'Project Name: Downtown Plaza and Alleyway Improvements
'Project No cpxxxx,ms2405 'Capacity Protect YES 'Anticipated Year of Completion: 2026
Create a new open space plaza in the downtown area near the Auburn Avenue Theater site.A portion of the project would be contingent on receiving King County
Grant funds to purchase a property and demolishing a building Also included would be alleyway improvements to the area between the Postmark Center for the Arts
and theater building
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Municipal Parks Constr.Fund -
Federal -
State 250,000 250,000
Local 950,000 950,000
Other(Park Impact Fee) -
Other(KC Prop 2) -
Subtotal 1,200,000 - - - - - 1,200,000
Capital Costs:
Predesign -
Design 75,000 75,000
Property Acquisition 700,000 700,000
Construction 425,000 425,000
Subtotal 1,200,000 - - - - - 1,200,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $1,000
'Project Name: Dykstra Footbridge
'Project No cp2214 'Capacity Project NO 'Anticipated Year of Completion 2025
Engineering study was completed and results were better then expected.Most fixes have already been completed and remaining items to be done by a contractor.
Minor fixes by mainteance staff completed in 2023;remaining items will be completed in 2024&2025.
I Budget Budget Estimate Estimate Estimate Estimate 2025-2030
'Funding Sources: 2025 2026 2027 2028 2029 2030 Total
'Municipal Parks Constr.Fund -
'Federal -
'State -
'Local -
'Other(KC Prop 2) -
I Subtotal - - - - - - -
'Capital Costs:
'Design -
IRight of Way -
'Construction -
I Subtotal - - - - - - -
'Unsecured Funding Sources
'Unsecured Grants 40,000 40,000
I Subtotal 40,000 - - - - - 40,000
'Unsecured Capital Costs
IUnsecured Design - -
'Unsecured Construction 40,000 40,000
I Subtotal 40,000 - - - - - 40,000
'Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
'Project Name: Fairway Drainage Improvement
'Project No gpbdl9 'Capacity Project' NO 'Anticipated Year of Completion: Beyond 2030
Apply top dressing sand to the approaches to numerous holes in order to firm up these landing areas so that the holes are playable year-round. Emphasis will also
be on the practice area to increase our lesson program and prepare for the driving range Sand will be applied with a three-yard top dressing machine
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Municipal Parks Constr.Fund -
Federal -
State -
Local -
REET 2 30,000 30,000 30,000 30,000 30,000 30,000 180,000
Other(KC Prop 2) -
Subtotal 30,000 30,000 30,000 30,000 30,000 30,000 180,000
Capital Costs:
Design -
Right of Way -
Construction 30,000 30,000 30,000 30,000 30,000 30,000 180,000
Subtotal 30,000 30,000 30,000 30,000 30,000 30,000 180,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
327
2025-2026 Preliminary Budget Section VII: Capital Planning.
'Project Name: Game Farm Park Improvements(Lighting)
'Project No cp2416 'Capacity Project YES 'Anticipated Year of Completion: 2026
Improve interior lighting and pathways and provide access from the newly acquired property on southwest corner of the park The project will also add lighting to
pickleball and basketball court New turf infields
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Municipal Parks Constr.Fund -
Federal -
State -
Local -
Other(Park Impact Fee) 350,000 150,000 500,000
REET 1 -
Subtotal - 350,000 150,000 - - - 500,000
Capital Costs:
Design 150,000 150,000
Right of Way -
Construction 200,000 150,000 350,000
Subtotal - 350,000 150,000 - - - 500,000
Unsecured Funding Sources
Unsecured Grants 200,000 1,500,000 1,700,000
Subtotal 200,000 1,500,000 - - - - 1,700,000
Unsecured Capital Costs
Unsecured Design -
Unsecured Construction 200,000 1,500,000 1,700,000
Subtotal 200,000 1,500,000 - - - - 1,700,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
'Project Name: Golf Course Maintenance Building
'Project No cpxxxx 'Capacity Project YES 'Anticipated Year of Completion 2028
Replace dilapidated mechanics building(built in 1970)at the Auburn Golf Course.A new approx 1,000 sq-ft building would provide mechanics space for the Golf
Course Fleet.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Municipal Parks Constr Fund 350,000 350,000
Federal -
State -
REET 2 300,000 300,000
Other(Park Impact Fee) -
Other O<C Prop 2) -
Subtotal - - - 650,000 - - 650,000
Capital Costs:
Design 50,000 50,000
Right of Way -
Construction 600,000 600,000
Subtotal - - - 650,000 - - 650,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
'Project Name: Jacobsen Tree Farm Development
'Project No cp0609,cp2020 'Capacity Project YES 'Anticipated Year of Completion 2026
Develop the 29 3 acre site into a Community Park Phase 1 would include a new Master Plan(to replace 2009 plan),Phase 2 would include parking and frontage
improvements,some park amenities,Phase 3 would include building out the property with expanded parking,restrooms,and sport fields
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Municipal Parks Constr.Fund -
Federal -
State -
Local -
Other(Park Impact Fee) 125,000 2.000,000 2,000,000 4.125,000
Other O<C Prop 2) -
Subtotal 125,000 - 2,000,000 - 2,000,000 - 4,125,000
Capital Costs:
Design 125,000 500,000 500,000 1,125,000
Right of Way -
Construction 1,500,000 1,500,000 3,000,000
Subtotal 125,000 - 2,000,000 - 2,000,000 - 4,125,000
Unsecured Funding Sources
Unsecured Grants 3,000,000 3,000,000 6,000,000
Subtotal - 3,000,000 - - 3,000,000 - 6,000,000
Unsecured Capital Costs
Unsecured Design -
Unsecured Construction 3,000,000 3,000,000 6,000,000
Subtotal - 3,000,000 - - 3,000,000 - 6,000,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
328
2025-2026 Preliminary Budget Section VII: Capital Planning
'Project Name: Lakeland Hills Nature Area
'Project No gpbdl l 'Capacity Project YES 'Anticipated Year of Completion: 2027
Complete Master Plan to include the development and construction of an environmental community park Trails,fencing,parking and visitor amenities are included
in the project
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Municipal Parks Constr.Fund -
Federal -
State -
Local -
Other(Park Impact Fee) 200,000 200,000
Other(Pierce Co Zoo Taxes) 200,000 200,000
Subtotal - - 400,000 - - - 400,000
Capital Costs:
Design -
Right of Way -
Construction 400,000 400,000
Subtotal - - 400,000 - - - 400,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $5,000
Project Name: Les Gove Park Improvements
'Project No cp2232 'Capacity Project YES 'Anticipated Year of Completion: 2027
Construction of a covered multi-use pavilion building at the south end of Les Gove Park Uses could include pickleball and farmers market,among others
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Municipal Parks Constr.Fund -
Federal -
State -
Local -
REET 2 750,000 750,000
Other(Park Impact Fee) 750,000 750,000
Subtotal - - 1,500,000 - - - 1,500,000
Capital Costs:
Design 100,000 100,000
Construction 1,400,000 1,400,000
Subtotal - - 1,500,000 - - - 1,500,000
Unsecured Funding Sources
Unsecured Grants 750,000 750,000
Subtotal - - 750,000 - - - 750,000
Unsecured Capital Costs
Unsecured Design -
Unsecured Construction 750,000 750,000
Subtotal - - 750,000 - - - 750,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): Building Maintenance,estimate unknown at this time
Project Name: Mary Olson Farm Mobile Home Replacement
'Project No gpbd32 'Capacity Project NO 'Anticipated Year of Completion: 2025
This project consists of removing and replacing the 25+year old mobile home(caretaker's residence) with a new/slightly used mobile home to be relocated on the
existing pad The existing caretaker residence is past its anticipated lifespan and in need of extensive repairs,that are not financially prudent as the repair costs are
in excess of 50%of the replacement cost.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Municipal Parks Constr.Fund -
Federal -
State -
Local -
Other(KC Prop 2) 40,000 40,000
Other(Park Impact Fee) -
Subtotal 40,000 - - - - - 40,000
Capital Costs:
Design -
Construction 40,000 40,000
Subtotal 40,000 - - - - - 40,000
Unsecured Funding Sources
Unsecured Grants 40,000 - 40,000
Subtotal 40,000 - - - - - 40,000
Unsecured Capital Costs
Unsecured Design -
Unsecured Construction 40,000 - 40,000
Subtotal 40,000 - - - - - 40,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
329
2025-2026 Preliminary Budget Section VII: Capital Planning
IProject Name: Miscellaneous Parks Improvements
IProject No gpbd03 'Capacity Project YES 'Anticipated Year of Completion: Beyond 2030
Minor park improvements including shelters,roofs,playgrounds,irrigation and restrooms.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Municipal Parks Constr.Fund 50,000 50,000 50,000 50,000 50,000 50.000 300,000
Federal -
State -
Local -
Other(KC Prop 2) 150,000 150,000 150,000 150,000 150,000 150,000 900,000
Other(Park Impact Fee) 50,000 100,000 100,000 50,000 50,000 50,000 400,000
Subtotal 250,000 300,000 300,000 250,000 250,000 250,000 1,600,000
Capital Costs:
Design 50,000 50,000 100,000 100,000 100,000 100,000 500,000
Right of Way -
Construction 200,000 250,000 200,000 150,000 150,000 150,000 1,100,000
Subtotal 250,000 300,000 300,000 250,000 250,000 250,000 1,600,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
IProject Name: Park Acquisitions/Development
IProject No gpbd04 'Capacity Project: YES 'Anticipated Year of Completion Beyond 2030
Land and other property acquisitions to occur based on demand and deficiencies including parks,open space,trails, corridors and recreational facilities
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Municipal Parks Constr Fund -
Federal -
State -
REET 1 -
Other(KC Prop 2) -
Subtotal - - - - - - -
Capital Costs:
Design -
Property Acquisition -
Construction -
Subtotal - - - - - - -
Unsecured Funding Sources
Unsecured Grants 125,000 125,000 125,000 125,000 125,000 125,000 750,000
Subtotal 125,000 125,000 125,000 125,000 125,000 125,000 750,000
Unsecured Capital Costs
Unsecured Property Acquisition 125,000 125,000 125,000 125,000 125,000 125,000 750,000
Unsecured Construction -
Subtotal 125,000 125,000 125,000 125,000 125,000 125,000 750,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
IProject Name: Sunset Park Improvements
IProject No gpbd06 'Capacity Project YES 'Anticipated Year of Completion: 2027
Phase 2 improvements to include looking at options for new or modified court uses(e.g.pickleball).Phase 3 to include replacing the grass base/softball fields with
new multi-sport synthetic turf fields RCO Community Outdoor Athletic Funds grant applied for in Spring 2024,decision expected Fall 2024 Phase 1 included
drainage improvements to the playground area and were completed in 2022
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Municipal Parks Constr.Fund -
Federal -
State -
Other(Pierce Co Zoo Taxes) 500,000 500,000
Other(Park Impact Fee) 200,000 1,650,000 1,850,000
Subtotal 200,000 - 2,150,000 - - - 2,350,000
Capital Costs:
Design 50,000 50,000
Right of Way -
Construction 200,000 2,100,000 2,300,000
Subtotal 200,000 - 2,150,000 - - - 2,350,000
Unsecured Funding Sources
Unsecured Grants 1,500,000 1,500,000
Subtotal - - 1,500,000 - - - 1,500,000
Unsecured Capital Costs
Unsecured Acquisition -
Unsecured Construction 1,500,000 1,500,000
Subtotal - - 1,500,000 - - - 1,500,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $10,000
330
2025-2026 Preliminary Budget Section VII: Capital Planning
TOTAL CAPITAL COSTS and FUNDING SOURCES-MUNICIPAL PARKS
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Secured
Municipal Parks Constr Fund 50,000 50,000 50,000 400,000 200,000 50,000 800,000
Federal - - - - - - -
State 250,000 - - - - - 250,000
Local 950,000 - - - - - 950,000
Other(Park Impact Fee) 375,000 450,000 4,850,000 50,000 2,050,000 550,000 8,325,000
Other(KC Prop 2) 190,000 150,000 150,000 150,000 150,000 150,000 940,000
REET2 30,000 30,000 780,000 330,000 30,000 30,000 1,230,000
Other(Pierce Co Zoo Taxes) - - 700,000 - - - 700,000
Subtotal 1,845,000 680,000 6,530,000 930,000 2,430,000 780,000 13,195,000
Unsecured
Unsecured Grants 705,000 4,625,000 2,500,000 125,000 5,125,000 1,125,000 14,205,000
Subtotal 705,000 4,625,000 2,500,000 125,000 5,125,000 1,125,000 14,205,000
TOTAL 2,550,000 5,305,000 9,030,000 1,055,000 7,555,000 1,905,000 27,400,000
Capital Costs:
Secured
Predesign - - - - 25,000 - 25,000
Design 250,000 200,000 750,000 150,000 725,000 150,000 2,225,000
Property Acquisition 700,000 - - - - - 700,000
Construction 895,000 480,000 5,780,000 780,000 1,680,000 630,000 10,245,000
Subotal 1,845,000 680,000 6,530,000 930,000 2,430,000 780,000 13,195,000
Unsecured
Unsecured Design - - 125,000 - - - 125,000
Unsecured Property Acquisition 125,000 125,000 125,000 125,000 125,000 125,000 750,000
Unsecured Construction 580,000 4,500,000 2,250,000 - 5,000,000 1,000,000 13,330,000
Subotal 705,000 4,625,000 2,500,000 125,000 5,125,000 1,125,000 14,205,000
TOTAL 2,550,000 5,305,000 9,030,000 1,055,000 7,555,000 1,905,000 27,400,000
331
2025-2026 Preliminary Budget Section VII: Capital Planning
Summary of Impacts of 2025-2026 Capital Projects on Future Operating Expenses
Project 2025 2026 2027 2028 2029 2030 Total
gpbd05 Auburndale Park II $ - $ - $ - $ - $ - $ 2,000 $ 2,000
cpxxxx Brannan Park Improvements - - - - - (10,000) (10,000)
ms2405, Downtown Plaza and 1,000 1,000 1,000 1,000 1,000 1,000 6,000
cpxxxx Alleyway Improvements
gpbdl1 Lakeland Hills Nature Area - - 5,000 5,000 5,000 5,000 20,000
Total $ 1,000 $ 1,000 $ 6,000 $ 6,000 $ 6,000 $ (2,000) $18,000
Positive numbers are an increase to expenses,negative are a decrease to expenses.
Parks,Arts&Recreation Projects 2025 ❑2026 ❑Unsecured
2025/2026 Revenue Sources
Municipal
Parks Fund
Federal,State&
Local Grants
Park Impact Fees I
King County
Prop 2
REET
$0 $1 $2 $3 $4 $5 $6
Millions
Parks,Arts& Recreation Projects Secured
Projected Capital Expenditures
Unsecured
$7
$6
$5 —
$4
0
$3
$2
$1
$0
2025 2026 2027 2028 2029 2030
332
2025-2026 Preliminary Budget Section VII: Capital Planning
General Municipal and Community Improvement Projects
_ 2025-2026 _
Autumn Glen
a' Meridian Glen Glenbrook
Sscar sa °n s
5 277u,5�
z
N
I
N I ? z _ SE 284th St
88th St m _ SC 28II I a.
z 515ft
37th St NW
S 298th St
tn
Lakeland a, Berkshire Glen
North Auburn
North
z r18 a
Z
West Hill
Lake Dolloff '' w
tat
15th St Nil, E 2
Lea Hill
11671 Q
k
ee Wynaco
\:,..i....:
:08ft z Green Rivero5�A.. Connunuy So
Colls.ge
yy Main St rn l
`r **urn
Washington
B Auburn National Golf
11671 18 Narrows Club
rea Lake Holm
18
15th St SW n u,
rt 11641 Neely Bridge
Plateau Natural Area
11671 South Auburn ' 11641
S 352nd St
LL 11641
Lakeland CI Auburn Game '
South Algona— Farm Park
37th 5,-5E 11641 4A,
S 368th St Ellingson •
Roegner Park
lhee 1st Ave E e Se Auburn 94
Pacific y 6
S
h.a
Jovrta 1167 Lakeland YSF- 53rd St SE .dyS
----5384[h-St
MuC
———J - — - P
2nd St E
\
n 604 ft �II 611 ft a
gewood n Benroy Lie T ''.'Po,
Edwa^ �m
II I
6thStE mI v I
0 0.5 1 1.5-, 2
1 8th St E < i
W
tu
North Park,�
Miles
* A) 1st St NE, 1st St NW and Division St Pedestrian Improvements En City of Auburn
B) Downtown Infrastructure Improvements Parks
Water Features
Map ID:6312
333
2025-2026 Preliminary Budget Section VII: Capital Planning
General Municipal and Community Improvement Projects
Eight General Municipal and Community Improvement projects totaling $9,775,000 are budgeted in
2025 and seven projects totaling $13,250,000 are budgeted for 2026. Major projects include the
following:
• The 1st St NE and NW and Division St Pedestrian Improvements project($100,000 in 2025 and
$525,000 in 2026) implements non-motorized improvements. The improvements will create a
raised intersection to reduce speeds and encourage motorists to yield to pedestrians using the
crosswalks; add curb bulbs where they are not currently provided to reduce crossing distances
and improve pedestrian visibility;construct new ADA complaint ramps;and both pedestrian level
and street lighting improvements. (See Map—"A")
• The Downtown Infrastructure Improvements including Theater Predesign project($1,000,000 in
2025)will construct utility, roadway, security, and parking lot infrastructure improvements within
the Downtown Core to improve system capacities to allow for continued re-development and
revitalization of the downtown area. It will also include preliminary design of the Auburn Avenue
Theater replacement. (See Map—"B")
• The Active Transportation—Safety, ADA and Repair program ($355,000 in 2025 and $360,000
in 2026) constructs improvements and repairs throughout the City to address safety and
accessibility concerns related to pedestrians and bicyclists. The program replaces damaged
sidewalks throughout the City, adds new curb ramps, replaces existing curb ramps that do not
meet current American with Disabilities Act (ADA) requirements, and implements other
improvements to support pedestrian and bicycle safety.
• The City Hall Annex Debt Service ($553,800 in 2025 and $551,700 in 2026) for GO Bonds
issued for the City Hall Annex Building.
• The Facility Master Plan Phases 2,3, & 4 ($7,800,000 in 2025 and $11,840,000 in 2026) will
begin the design to complete improvements over an estimated 6-year time frame to the Public
Works Maintenance & Operations Facilities, the Parks, Arts and Recreation Maintenance &
Operations Facilities and to Police Facilities.
• Local Revitalization Debt Service ($151,300 in 2025 and $148,000 in 2026) for GO Bonds
issued for the Downtown Promenade Improvements.
Public Art installations.
iaA F M:
y, .3-
•
334
2025-2026 Preliminary Budget Section VII: Capital Planning.
2025-2026 General Municipal & Community Improvement Projects
2025 2026
Title Project# Budget Budget Page
1st St NE/NW & Division St Pedestrian Improvements gcbd23 100,000 525,000 336
Active Transportation -Safety, ADA, & Repair Prgm. gcbd0l 355,000 360,000 336
Annual Traffic Signal Improvement Program gcbd07 190,000 195,000 336
City Hall Annex n/a 553,800 551,700 337
Downtown Infrastructure Improvements (Incl. Theater Pre-Design) cp2321 1,000,000 - 337
Facility Master Plan Phases 2,3 and 4 gcbd20 7,800,000 11,840,000 337
Neighborhood Traffic Safety Program gcbd06 250,000 250,000 338
Local Revitalization n/a 151,300 148,000 338
Public Art gcbd05 30,000 30,000 339
Street Lighting Improvement Program gcbd09 50,000 50,000 339
Total Municipal &Community Improvement Projects 10,480,100 13,949,700
335
2025-2026 Preliminary Budget Section VII: Capital Planning
'Project Name: 1st St NE/NW&Division St Pedestrian Improvements I
'Project No: gcbd23 (Capacity Project NO 'Anticipated Year of Completioni 2026 I
The project will implement non-motorized improvements at the 1st Street NE/NW/N Division Street intersections in downtown Auburn.The proposed improvements will
create a raised intersection to reduce speeds,and encourage motorists to yield to pedestrians using the crosswalks;add curb bulbs where they are not currently
provided to reduce crossing distances and improve pedestrian visibility;construct new ADA complaint ramps;and both pedestrian level and street lighting
improvements The project will improve non-motorized safety and access at the intersection.
I Budget Budget Estimate Estimate Estimate Estimate 2025-2030
'Funding Sources: 2025 2026 2027 2028 2029 2030 Total
(Federal 80,000 420,000 - - - - 500,000
'State -
'Local -
IREET 20,000 105,000 - - - - 125,000
'Other-Developer Fees -
I Subtotal 100,000 525,000 - - - - 625,000
ICapital Costs:
'Design 100,000 100,000
IRight of Way -
'Construction 525,000 525,000
I Subtotal 100,000 525,000 - - - - 625,000
'Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
'Project Name: Active Transportation-Safety,ADA,&Repair Prgm.
IProject No: gcbd0l 'Capacity Project. NO 'Anticipated Year of Completion) 2030
This program constructs improvements and repairs throughout the City to address safety and accessibility concerns related to pedestrians and bicyclists.The program
replaces damaged sidewalks throughout the City,adds new curb ramps,replaces existing curb ramps that do not meet current American with Disabilities Act(ADA)
requirements,and implements other improvements to support pedestrian and bicycle safety.A portion of the program funding is provided by fees collected from
residents choosing to pay a fee to the City for replacement of damaged sidewalk sections that they are responsible for(caused by their private trees).Additionally,
HUD funds are often(not shown below)transferred into this program to complete accessibility improvements in qualifying neighborhoods.The program is needed to
repair and replace damaged sidewalk facilities,address ADA deficiencies to support the City's ADA Transition Plan,and improve active transportation safety.
I Budget Budget Estimate Estimate Estimate Estimate 2025-2030
'Funding Sources: 2025 2026 2027 2028 2029 2030 Total
(Federal -
'State -
'Transfer In(F102 Unrestncted Funds) 100,000 100,000 100,000 100,000 100,000 100,000 600,000
IREET 2 205,000 210,000 230,000 235,000 245,000 250,000 1,375,000
'Other-Developer Fees 50,000 50,000 50,000 50,000 50,000 50,000 300,000
I Subtotal 355,000 360,000 380,000 385,000 395,000 400,000 2,275,000
ICapital Costs:
'Design 50,000 50,000 75,000 75,000 75,000 75,000 400,000
'Right of Way -
'Construction 305,000 310,000 305,000 310,000 320,000 325,000 1,875,000
I Subtotal 355,000 360,000 380,000 385,000 395,000 400,000 2,275,000
'Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
IProject Name: Annual Traffic Signal Improvement Program
IProject No: gcbd07 'Capacity Project. NO 'Anticipated Year of Completion) Beyond 2030
The program will replace end of life capital facilities replacement for traffic signal and Intelligent Transportation System equipment including cabinets,video detection
cameras,field network devices,traffic cameras,battery backup components,and other related equipment The program also includes minor safety improvements,
operations improvements,and Accessible Pedestrian Signal Improvements based on the requirements of the Americans with Disabilities Act(ADA).The project is
needed to maintain and replace existing signal equipment
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Capital Improvements Fund 328 -
State -
Local -
REET 2 190,000 195,000 195,000 205,000 205,000 210,000 1,200,000
Other-Developer Fees -
Subtotal 190,000 195,000 195,000 205,000 205,000 210,000 1,200,000
Capital Costs:
Design -
Right of Way -
Construction 190,000 195.000 195,000 205,000 205,000 210,000 1,200,000
Subtotal 190,000 195,000 195,000 205,000 205,000 210,000 1,200,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
336
2025-2026 Preliminary Budget Section VII: Capital Planning
Project Name: City Hall Annex-Debt Service
Project No: N/A Capacity Project NO 'Anticipated Year of Completion' Beyond 2030
To pay scheduled debt service costs on 2010 General Obligation bonds issued for the city Hall Annex
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Federal -
State -
Local -
REET 1 553,800 551,700 548,900 553,000 551,200 551,000 3,309,600
Subtotal 553,800 551,700 548,900 553,000 551,200 551,000 3,309,600
Capital Costs:
Design -
Long-Term Debt Service 553,800 551,700 548,900 553,000 551,200 551,000 3,309,600
Subtotal 553,800 551,700 548,900 553,000 551,200 551,000 3,309,600
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
'Project Name: Downtown Infrastructure Improvements(Incl.Theater Pre-Design) I
'Project No: cp2321 'Capacity Project: NO 'Anticipated Year of Completion 2025 I
The purpose of this project is to construct infrastructure improvements in Downtown Auburn that will support existing development and future re-development activities
and to replace infrastructure that is at or near the end of its useful service life Specifically,this project will remove overhead utilities and poles from the alley between
the existing Auburn Ave Theater and the Postmark Center for the Arts,construct a new sewer line in Auburn Avenue and East Main Street,construct a new water main
on East Main Street,re-construct the traffic signal at the intersection of East Main Street/Auburn Ave,re-construct the roadway and sidewalks on East Main Street from
Auburn Ave to the B Street Plaza,and re-construct the B Street Plaza East Main Street and the B Street Plaza will be constructed with overhead crossing decorative
lights and other features to enhance the areas The project also includes preliminary design of the Auburn Avenue Theater replacement.Full design and construction o
the new theater is included as a separate project listed in the General Municipal Buildings(328 Fund)
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Local Revitalization Fund 330 -
State -
Transfer In(F102 Unrestricted Funds) 1,000,000 - 1,000,000
REET 2
Other(ARPA) -
Other(Insurance Proceeds) -
Subtotal 1,000,000 - - - - - 1,000,000
Capital Costs:
Design -
Right of Way -
Construction 1,000,000 1,000,000
Subtotal 1,000,000 - - - - - 1,000,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
'Project Name: Facility Master Plan Phases 2,3 and 4
'Project No: gcbd20 'Capacity Project' YES 'Anticipated Year of Completion) 2029
Phase 2,3 and 4 of the Facility Master Plan will complete improvements over an anticipated 6 year time frame to the Public Works Maintenance and Operations
Facilities,the Parks,Arts and Recreation Maintenance and Operations Facilities,to the Police Facilities.These improvements were identified in a Facility Master Plan
that was completed and adopted by the City Council in 2021.The improvements include Police:Completion of a Master Site Plan for a new police headquarters,
construction of a new evidence storage facility,and renovation of the existing Justice Center in accordance with the Master Site Plan.Parks:Relocation of the green
house and bulk bins,additional crew space and renovation of the Game Farm Park M&O Facilities,renovation of the GSA Park M&O Facilities,and construction of
M&O satellite facilities Public Works Removal of the Deed Restriction on a portion of the GSA Park property,enclosure of the existing vehicle storage bays,
construction of a new crew building and replacement parking,construction of an access to 15th Street SW,renovation of the existing M&O building for additional centr
stores warehousing and maximizing building use for crew and storage needs,and construction of covered parking for high valued fleet equipment The complete proje
is estimated to cost approximately$39.1M
I Budget Budget Estimate Estimate Estimate Estimate 2025-2030
'Funding Sources: 2025 2026 2027 2028 2029 2030 Total
'Federal'State -
'Bond Proceeds 9,500,000 11,840,000 9,860,000 4,680,000 3,220,000 - 39,100,000
IREET 1 (1,700,000) - (1,700,000)
'Other(Water,Sewer&Storm Funds) -
Subtotal 7,800,000 11,840,000 9,860,000 4,680,000 3,220,000 - 37,400,000
Capital Costs:
Design 3,080,000 1,840,000 300,000 680,000 100,000 - 6,000,000
Property Acquisition 2,200,000 - - - - - 2,200,000
Construction 2,520,000 10,000,000 9,560,000 4,000,000 3,120,000 - 29,200,000
Long-Term Debt Service -
Subtotal 7,800,000 11,840,000 9,860,000 4,680,000 3,220,000 - 37,400,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
337
2025-2026 Preliminary Budaet Section VII: Capital Planning
(Project Name: Golf Course Driving Range
IProject No:cp2325 (Capacity Project YES 'Anticipated Year of Completion' Beyond 2030
The Auburn Golf Course is a leading public play golf course in the region hosting over 50,000 rounds per year.It is lacking a teaching/warm up area that will both creat
new revenues and"grow the game" An approximate 14-18 stall driving range is proposed on the current casual warm up area on the NW portion of the property It is
anticipated that the range will produce approximately$200,000 in new net revenue per year.
I Budget Budget Estimate Estimate Estimate Estimate 2025-2030
'Funding Sources: 2025 2026 2027 2028 2029 2030 Total
'Federal -
State -
Local -
IREET -
'ParkImpactFees 300,000 300,000
I Subtotal - - 300,000 - - - 300,000
(Capital Costs:
Design 100,000 100,000
(Right of Way -
Construction 200,000 200,000
I Subtotal - - 300,000 - - - 300,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost):This project will increase operating revenues by approximate$250,000 per year
upon full implementation of programs Expenses will increase by approximately$50,000 per year
Project Name: Local Revitalization-Debt Service
Project No: N/A (Capacity Project NO lAnticipated Year of Completion' Beyond 2030
To pay debt service costs on 2010 General Obligation bonds issued for the Downtown Promenade improvements.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Federal -
State -
'Local -
IREET 2 151,300 148,000 149,300 149,800 144,500 143,200 886,100
lOther-Developer Fees -
I Subtotal 151,300 148,000 149,300 149,800 144,500 143,200 886,100
(Capital Costs:
Design -
IRight of Way -
'Long-Term Debt Service 151,300 148,000 149,300 149,800 144,500 143,200 886,100
I Subtotal 151,300 148,000 149,300 149,800 144,500 143,200 886,100
'Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
(Project Name: Neighborhood Traffic Safety Program
IProject No: gcbd06 ICapacity Project: NO lAnticipated Year of Completion) 2030
This project will implement the improvements identified within the 2022 focus area,following data collection and analysis and community engagement.The 2022 proje�
area is the neighborhood located between 21st St SE from M St SE to R St SE and 33rd St SE between M St SE and R St SE.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Federal -
State -
Local -
Other(ARPA) -
REET 2 250,000 250,000 250,000 250,000 250,000 250,000 1,500,000
Other-Cumulative Reserve Fund -
Subtotal 250,000 250,000 250,000 250,000 250,000 250,000 1,500,000
Capital Costs:
Design 50,000 50,000 50,000 50,000 50,000 50,000 300,000
Right of Way -
Construction 200,000 200,000 200,000 200,000 200,000 200,000 1,200,000
Subtotal 250,000 250,000 250,000 250,000 250,000 250,000 1,500,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
338
2025-2026 Preliminary Budget Section VII: Capital Planning
Project Name: Public Art
Project No. gcbd05 'Capacity Project NO 'Anticipated Year of Completion' Beyond 2030
The City designates$30,000 annually toward the purcl ase of public ar',for placement at designated locations throughout the City.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Capital Improvements Fund 328 -
State -
Local -
REET 2 30,000 30,000 30,000 30,000 30,000 30.000 180,000
Other(Water,Sewer&Storm Funds)
Subtotal 30,000 30,000 30,000 30,000 30,000 30,000 180,000
Capital Costs:
Design
Right of Way
Construction 30,000 30,000 30,000 30,000 30,000 30,000 180,000
Subtotal 30,000 30,000 30,000 30,000 30,000 30,000 180,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0
'Project Name: Street Lighting Improvement Program
'Project No gcbd09 'Capacity Project NO 'Anticipated Year of Completion' Beyond 2030
This annual program provides for street lighting projects throughout the City,including converting existing lights to LED and installing additional new street lighting at
strategic locations to address specific transportation safety needs.Converting existing standard street lights to LED supports the reduction of greenhouse gas
emissions and can provide more uniform lighting Adding new street lights can help support transportation safety
I Budget Budget Estimate Estimate Estimate Estimate 2025-2030
'Funding Sources: 2025 2026 2027 2028 2029 2030 Total
(Capital Improvements Fund 328 -
'State -
'Local -
'REET 2 50,000 50,000 50,000 50,000 50,000 50,000 300,000
IOther-Transportation Fees -
I Subtotal 50,000 50,000 50,000 50,000 50,000 50,000 300,000
'Capital Costs:
'Design -
'Right of Way -
'Construction 50,000 50,000 50,000 50,000 50,000 50,000 300,000
I Subtotal 50,000 50,000 50,000 50,000 50,000 50,000 300,000
Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost)New street lights installed with this program will increase the City's street light power
costs but this increase will be offset by decreased power costs as existing standard street lights are converted to LED.
TOTAL CAPITAL COSTS and FUNDING SOURCES-GENERAL GOVERNMENTAL PROJECTS
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Capital Improvements Fund 328 - - - - - - -
Local Revitalization Fund 330 - - - - - - -
Federal 80,000 420,000 - - - - 500,000
State - - - - - - -
Local - - - - - - -
Park Impact Fees - - 300,000 - - - 300,000
REET (249,900) 1,539,700 1,453,200 1,472,800 1,475,700 1,484,200 7,175,700
Contributions - - - - - - -
Other(Insurance Proceeds) - - - - - - -
Other(ARPA) - - - - - - -
Other-Developer Fees 50,000 50,000 50,000 50,000 50,000 50,000 300,000
Transfer In(F102 Unrestricted Funds) 1,100,000 100,000 100,000 100,000 100,000 100,000 1,600,000
Other-Cumulative Reserve Fund - - - - - - -
Bond Proceeds 9,500,000 11,840,000 9,860,000 4,680,000 3,220,000 - 39,100,000
Other(Water,Sewer&Storm Funds) - - - - - - -
Total 10,480,100 13,949,700 11,763,200 6,302,800 4,845,700 1,634,200 48,975,700
Capital Costs:
Design 3,280,000 1,940,000 525,000 805,000 225,000 125,000 6,900,000
Right of Way - - - - - - -
Construction 4,295,000 11,310,000 10,540,000 4,795,000 3,925,000 815,000 35,680,000
Property Acquisition 2,200,000 - - - - - 2,200,000
Long-Term Debt Service 705,100 699,700 698,200 702,800 695,700 694,200 4,195,700
Total 10,480,100 13,949,700 11,763,200 6,302,800 4,845,700 1,634,200 48,975,700
339
2025-2026 Preliminary Budget Section VII: Capital Planning
Summary of Impacts of 2025-2026 Capital Projects on Future Operating Expenses
Project 2025 2026 2027 2028 2029 2030 Total
gcbd20 Facility Master Plan $ - $ - $ - $ - $ - $ 100,000 $ 100,000
Phases 2,3 and 4
cp2325 Golf Course Driving Range - - - (200,000) (200,000) (200,000) (600,000)
Total $ - $ - $ - $(200,000) $(200,000) $(100,000) $(500,000)
Positive numbers are an increase to expenses,negative are a decrease to expenses.
General Municipal&Community Projects 22025 ❑2026
2025/2026 Revenue Sources
Bond Proceeds
Transfer In(F102
General Transportation)
REST
Federal,State&
Local Grants
Other Developers
$(2) $- $2 $4 $6 $8 $ 0 $ 2 $14
Millions
General Municipal&Community Projects -4—Secured
Capital Expenditures
$16
$14
$12
$10
$8
2
$6
$4
$2
$0
2025 2026 2027 2028 2029 2030
340
2025-2026 Preliminary Budget Section VII: Capital Planning
Other Proprietary Fund Projects
2025-2026
Autumn Glen
zyA Meridian Glen Star Lake Ra S 277 S, f Glenbrook
IN I z _ SE 4th St
88th St m '< - SC 28816 St
z 515fl
37th St NW •
S 298th St
v Berkshire Glen w
Lakelan North d North AuAurn a' 'v*Z z NO
Lake Dolloff West Hill 3 _ v
Lea Hill I`
11671 Q
,deg Wynaco
g m .1" 08ft z Green River 05
s Comm . 50
q ¢ College
-v .r * W Main St Auburn 1
s Washington
Auburn National Golf
11671 18 Narrows Club
Nar•�Area Lake Holm
18
15th St SW r- w
Neely Bridge
�n 164 Plateau Natural Area
[1671 South Auburn ut 164
S 352nd St u
[1641
Lakeland 12]�q{!J1' Auburn Gam
Algona-
South l Algona-- Farm Park
37th St SEA 164
S 368th St ik" Ellingson
Roegner Park
thee 1st Ave E 1- Se Auburn 1 9
G
'T.,-
Pacific 6^
xa
Jovita 1671 Lakeland YSF 53rd St SE t'S
----S 384th-St - t Muck
/ Pr
�� 2ndStE -�/ <� N,-
Edwa. l
3 604 ft �I 611 Jt oy,
aewood r Benroy Lg1e fapps Rm
II i
6th St m ml Ci 1 0 0.5 1 1.5 2
18th St E
au 02_
NtIAh Park Miles
* A)Airport Projects I-7 City of Auburn
* B) Cemetery Projects Parks
Water Features
Map ID:6313
341
2025-2026 Preliminary Budget Section VII: Capital Planning
Other Proprietary Fund Projects
Airport Fund: (See Map— "A")
Four capital projects totaling $1,376,440 are budgeted in 2025 ($355,304 in the Airport fund
and $1,021,136 unsecured FAA grant). Three capital projects totaling $1,829,844 are budgeted for
2026 ($629,844 in the Airport fund and $1,200,000 unsecured state loan).
The Airport Projects includes the following:
• The AWOS, Beacon and Emergency Generator project ($113,460 Airport Funds and
$1,021,136 unsecured FAA grant in 2025)will fund the environmental, design and construction
of an Automated Weather Observation System (AWOS), Beacon and emergency generator.
• The Open T-Hangar Upgrades project ($300,000 Airport Funds and $1,200,000 unsecured
state loan in 2026 )will replace or upgrade hangar facilities and convert one open row to closed
hangars to meet increasing demand for closed units.
• The Annual Repair and Replacement of Airport Facilities Project ($100,000 in 2025 and
$138,000 in 2026)will provide funding for completing various capital repairs at the Airport.
Cemetery Fund: (See Map — "B")
One capital projects totaling $50,000 is budgeted for 2025 in the Cemetery fund.
• Cemetery Development-10th addition project ($50,000 in 2025)will develop 1 acre of existing
property to add 1,200 new grave sites to the cemetery.
Airport Runway&taxiway rehabilitation
project. Cemetery Forest Walk Phase 3.
.V '' F
r. ,Pm age., . -v0
Milabdiftemor-rolai r-orwinuirmi . • era ow• .,..., :ft,'.. - • V ''' *-
C u � i>s >� z ,� '"Tr y y k
` fi', fiJ; 'z [ a `. At ' L • , « #
ror t ,,(� ,�� '�''7. 3a
342
2025-2026 Preliminary Budget Section VII: Capital Planning
2025-2026 Other Proprietary Fund Projects
2025 2026
Title Project# Budget Budget Page
Annual Airport Pavement Maintenance apbdl2 50,000 100,000 345
Annual Repair and Maintenance of Airport Facilities apbd05 100,000 138,000 345
AWOS, Beacon & Emergency Generator cp2335 1,134,596 - 345
Open T-Hangar Upgrades apbdl4 - 1,500,000 346
Open T-Hangar Upgrades & Door Replacement cp2201 91,844 91,844 347
Subtotal Airport Fund Projects 1,376,440 1,829,844
Cemetery Development -10th addition cp2228 50,000 - 348
Subtotal Cemetery Fund Projects 50,000 -
Total Other Proprietary Fund Projects 1,426,440 1,829,844
343
2025-2026 Preliminary Budget Section VII: Capital Planning
Project Name: Airport Master Plan
Project No:cpxxxx !Capacity Project' NO !Anticipated Year of Completion:I 2030
This project will complete pavement maintenance and preservation activities for the Airport Runway,Taxiways and other paved surfaces at the Auburn Airport
to maintain the facilities in adequate operational conditions.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Airport Fund 50,000 50,000
Federal -
State -
Subtotal - - - - - 50,000 50,000
Capital Costs:
Predesign 50,000 50,000
Construction -
Subtotal - - - - - 50,000 50,000
Unsecured Funding Sources
Unsecured Grant 450,000 450,000
Subtotal - - - - - 450,000 450,000
Unsecured Capital Costs
Unsecured Predesign 450,000 450,000
Subtotal - - - - - 450,000 450,000
Anticipated Impact on Future Operating Budgets(Annua Maintenance Cost): $0
Project Name: Airport Office/Middle Ramp Reconfigure
Project No:cpxxxx !Capacity Project: NO !Anticipated Year of Completion:I 2030
This project will reconfigure the Airport office and parking lot area to allow for additional development of an Airport based aviation business/restaurant 10/90%
split with the airport and private party.
Bud,et Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 265 2626 2027 2028 2029 2030 Total
Airport Fund 7,500 7,500 15,000
Federal -
State -
Subtotal - - - - 7,500 7,500 15,000
Capital Costs:
Design 7,500 7,500 15,000
Construction -
Subtotal - - - - 7,500 7,500 15,000
Unsecured Funding Sources
Unsecured Public/Private Partnership 67,500 67,500 135,000
Subtotal - - - - 67,500 67,500 135,000
Unsecured Capital Costs
Unsecured Design 67,500 67,500 135,000
Subtotal - - - - 67,500 67,500 135,000
Anticipated Impact on Future Operating Budgets(Annua Maintenance Cost): $0
Project Name: Airport Taxilane and Ramp Rehab
Project No:cpxxxx !Capacity Project: NO !Anticipated Year of Completion.! 2030
Pavement rehab of airport's south hangar taxilanes.Pavement Condition Index for this area is 55 and 61.Last major maintenance on the pavement was
preformed in 1972(original construction).
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Airport Fund 40,000 350,000 390,000
Federal -
State -
Subtotal - - - - 40,000 350,000 390,000
Capital Costs:
Design 40,000 350,000 390,000
Construction -
Subtotal - - - - 40,000 350,000 390,000
Unsecured Funding Sources
Unsecured Grant 360,000 3,150,000 3,510,000
Subtotal - - - - 360,000 3,150,000 3,510,000
Unsecured Capital Costs
Unsecured Design 360,000 50,000 410,000
Unsecured Construction 3,100,000 3,100,000
Subtotal - - - - 360,000 3,150,000 3,510,000
Anticipated Impact on Future Operating Budgets(Annua Maintenance Cost): $0
344
2025-2026 Preliminary Budget Section VII: Capital Planning
Protect Name: Annual Airport Pavement Maintenance
Project No:apbdl2 !Capacity Project' NO !Anticipated Year of Completion•I 2030
This project will complete pavement maintenance and preservation activities for the Airport Runway,Taxiways and other paved surfaces at the Auburn Airport
to maintain the facilities in adequate operational conditions
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Airport Fund 50,000 100,000 100,000 100,000 50,000 50,000 450,000
Federal -
State -
Subtotal 50,000 100,000 100,000 100,000 50,000 50,000 450,000
Capital Costs:
Design 5,000 10,000 10,000 10,000 5,000 5,000 45,000
Environmental Assessment -
Construction 45,000 90,000 90,000 90,000 45,000 45,000 405,000
Subtotal 50,000 100,000 100,000 100,000 50,000 50,000 450,000
Anticipated Impact on Future Operating Budgets(Annua Maintenance Cost): $0
Protect Name: Annual Repair and Replacement of Airport Facilities
Project No:apbd05 !Capacity Project. NO !Anticipated Year of Completion.! 2030
Due to the current conditions of the Facilities at the Airport,this program provides for necessary maintenance and repair work such as slab sealing,roof
replacement,hangar beam replacement,painting,electrical repairs,etc.for buildings identified in the 2018 Facility Condition Assessment as being in"Fair"to
"Good"condition.Repair and maintenance of these facilities will help prolong the service life of these buildings.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Airport Fund 100,000 138,000 146,000 100,000 100,000 100,000 684,000
Federal -
State -
Subtotal 100,000 138,000 146,000 100,000 100,000 100,000 684,000
Capital Costs:
Design 20,000 25,000 25,000 20,000 10,000 10,000 110,000
Right of Way -
Construction 80,000 113,000 121,000 80,000 90,000 90,000 574,000
Subtotal 100,000 138,000 146,000 100,000 100,000 100,000 684,000
Anticipated Impact on Future Operating Budgets(Annua Maintenance Cost): This project will decrease the need for more costly repairs and
maintenance on older buildings.
Project Name: AWOS,Beacon&Emergency Generator
Project No: cp2335 !Capacity Project' NO !Anticipated Year of Completion•I 2025
This project will fund the environmental,design and construction of an Automated Weather Observation System(AWOS),Beacon and emergency generator.
This will be funded at 90%by the FAA
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 20i5 20116 2027 2028 2029 2030 Total
Airport Fund 113,460 113,460
Federal -
State -
Subtotal 113,460 - - - - - 113,460
Capital Costs:
Design 113,460 113,460
Construction -
Subtotal 113,460 - - - - - 113,460
Unsecured Funding Sources
Unsecured Grant 869,124 869,124
Unsecured Fed Non-Primary Entitlement 152,012 152,012
Subtotal 1,021,136 - - - - - 1,021,136
Unsecured Capital Costs
Unsecured Design 136,540 136,540
Unsecured Construction 884,596 884,596
Subtotal 1,021,136 - - - - - 1,021,136
Anticipated Impact on Future Operating Budgets(Annua Maintenance Cost): $6,000
345
2025-2026 Preliminary Budget Section VII: Capital Planning
Protect Name: Fuel Tank Replacement
Project No:cpxxxx !Capacity Project' NO !Anticipated Year of Completion•I 2030
Replacement of current 12,000 gallon fuel tank.The current self serve fuel tank was installed in 1998 and will be due for replacement in 2030 Legislation has
a requirement for the current 100LL grade of fuel to be replaced by 2030,the replacement no lead option may require a new tank and plumbing.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Airport Fund 700,000 700,000
Federal -
State -
Subtotal - - - - - 700,000 700,000
Capital Costs:
Design 100,000 100,000
Construction 600,000 600,000
Subtotal - - - - - 700,000 700,000
Anticipated Impact on Future Operating Budgets(Annua Maintenance Lost): $0
Project Name: Jet A Fueling Facility
Project No:apbd04 !Capacity Project: YES !Anticipated Year of Completion•I 2030
This project will construct any necessary site improvements to accommodate a temporary 2,000 gallon fueling truck for Jet A fuel.Design and construct a
permanent 12,000 gallon Fuel Tank for Jet A service at Airport in 2029 and 2030 after the runway extension is complete and demand for Jet A fuel is
established.50%split of funding between the airport and a private party.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Airport Fund 37,500 162,500 200,000
Federal -
State -
Subtotal - - - - 37,500 162,500 200,000
Capital Costs:
Design 37,500 37,500
Construction 162,500 162,500
Subtotal - - - - 37,500 162,500 200,000
Unsecured Funding Sources
Unsecured Public/Pnvate Partnership 37,500 162,500 200,000
Subtotal - - - - 37,500 162,500 200,000
Unsecured Capital Costs
Unsecured Design 37,500 37,500
Unsecured Construction 162,500 162,500
Subtotal - - - - 37,500 162,500 200,000
Anticipated Impact on Future Operating Budgets(Annua Maintenance Cost): $0
Protect Name: Opent T-Hangar Upgrades
Project No:apbdl4 !Capacity Project. NO !Anticipated Year of Completion.! 2026
Due to the current conditions of the hangar facilities at the Airport,this program will replace or upgrade hangar facilities as they reach the end of their service
life.A Facility Condition Assessment was completed in 2018.In 2019 an in depth analysis of the hangars'structure and roofing was conducted with a
recommendation to not replace but upgrade the structures The demand on the airport is greater for closed hangars vs open units.This project will convert 1
open hangar row(F)to closed hangars,and if budget allows a second row(C)row.This will increase airport revenues at approximately$48,000 annually.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Airport Fund 300,000 300,000
Federal -
State -
Subtotal - 300,000 - - - - 300,000
Capital Costs:
Design 150,000 150,000
Construction 150,000 150,000
Subtotal - 300,000 - - - - 300,000
Unsecured Funding Sources
Unsecured State Loan 1,200,000 1,200,000
Subtotal - 1,200,000 - - - - 1,200,000
Unsecured Capital Costs
Unsecured Construction 1,200,000 1,200,000
Subtotal - 1,200,000 - - - - 1,200,000
Anticipated Impact on Future Operating Budgets(Annua Maintenance Cost): $0
346
2025-2026 Preliminary Budget Section VII: Capital Planning
Protect Name: Open T-Hangar Upgrades&Door Replacement
Project No: cp2201 !Capacity Project' NO !Anticipated Year of Completion•I 2026
Due to the current conditions of the hangar facilities at the Airport,this program will replace or upgrade hangar facilities as they reach the end of their service
life.A Facility Condition Assessment was completed in 2018.In 2019 an in depth analysis of the hangars'structure and roofing was conducted with a
recommendation to not replace but upgrade the structures The demand on the airport is greater for closed hangars vs open units.This project will convert 1
open hangar row to closed hangars,and replace old doors on the airport's"H"hangar row.This will increase airport revenues at approximately$48,000
annually.A similar project is planned in 2026.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 205 20116 2027 2028 2029 2030 Total
Airport Fund 91,844 91,844 91,844 91,844 91,844 91,844 551,064
Federal -
State -
Subtotal 91,844 91,844 91,844 91,844 91,844 91,844 551,064
Capital Costs:
Long-Term Debt 91,844 91,844 91,844 91,844 91,844 91,844 551,064
Design -
Construction -
Subtotal 91,844 91,844 91,844 91,844 91,844 91,844 551,064
Anticipated Impact on Future Operating Budgets(Annua Maintenance Cost): $0
Protect Name: Property Access to Airport
Project No:cpxxxx !Capacity Project. NO !Anticipated Year of Completion.! 2028
Enter into a through the fence agreement for access to the Airport.Project is dependent on interest from private development along the boundaries of the
Airport Property.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Airport Fund 50,000 50,000
Federal -
State -
Subtotal - - - 50,000 - - 50,000
Capital Costs:
Design 50,000 50,000
Environmental Assessment -
Construction -
Subtotal - - - 50,000 - - 50,000
Anticipated Impact on Future Operating Budgets(Annua Maintenance Cost): $0
Project Name: South Ramp Water Loop and Sidewalk Installation
Project No: cpxxxx !Capacity Project YES !Anticipated Year of Completion•I 2030
Installation of a water loop and sidewalk in conjunction with hangar development on the airport's south ramp.As part of the requirement of the development of
the south ramp area a water loop for increased fire protection and half street improvements of installing a portion of sidewalk on 16th/E street NE are required
Funding for this is planned through a WSDOT Aviation CARB Loan with an interest rate of 2%and a term of 10-20 years.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Airport Fund -
Federal -
State -
Subtotal - - - - - - -
Capital Costs:
Design -
Construction -
Subtotal - - - - - - -
Unsecured Funding Sources
Unsecured State Loan 1,000,000 1,000,000
Subtotal - - - 1,000,000 - - 1,000,000
Unsecured Capital Costs
Unsecured Design 200,000 200,000
Unsecured Construction 800,000 800,000
Subtotal - - - 1,000,000 - - 1,000,000
Anticipated Impact on Future Operating Budgets(Annua Maintenance Cost): $2,000
347
2025-2026 Preliminary Budaet Section VII: Capital Planning
Project Name: Cemetery Development-10th addition
Project No:cp2228 'Capacity Project. YES 'Anticipated Year of Completion.' 2025
Develop 1 acre of existing property to add 1,200 new grave sites to the cemetery.
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Cemetery Fund 50,000 - 50,000
Federal -
Cemetery Endowed Care Fund -
Subtotal 50,000 - - - - - 50,000
Capital Costs:
Design - -
Construction 50,000 - 50,000
Subtotal 50,000 - - - - - 50,000
Anticipated Impact on Future Operating Budgets(Annua Maintenance Cost): $0
Project Name: Forest Walk-Phase 3b
Project No:cpxxxx !Capacity Project: YES !Anticipated Year of Completion:I 2030
Develop existing cemetery property to add approximately 1,500 new cremation sites
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Cemetery Fund 350,000 350,000
Federal -
Cemetery Endowed Care Fund -
Subtotal - - - - - 350,000 350,000
Capital Costs:
Design - -
Construction 350,000 350,000
Subtotal - - - - - 350,000 350,000
Anticipated Impact on Future Operating Budgets(Annua Maintenance Cost): $0
TOTAL CAPITAL COSTS and FUNDING SOURCES-OTH R PROPRETARY FUNDS
Budget Budget Estimate Estimate Estimate Estimate 2025-2030
Funding Sources: 2025 2026 2027 2028 2029 2030 Total
Secured
Airport Fund 355,304 629,844 337,844 341,844 326,844 1,511,844 3,503,524
Cemetery Fund 50,000 - - - - 350,000 400,000
Cemetery Endowed Care Fund - - - - - - -
Other-Public/Private Partnership - - - - - - -
Subtotal 405,304 629,844 337,844 341,844 326,844 1,861,844 3,903,524
Unsecured
Unsecured Grant 869,124 - - - 360,000 3,600,000 4,829,124
Unsecured Fed Non-Primary Entitlement 152,012 - - - - - 152,012
Unsecured State Loan - 1,200,000 - 1,000,000 - - 2,200,000
Unsecured Public/Prvate Partnership - - - - 105,000 230,000 335,000
Subtotal 1,021,136 1,200,000 - 1,000,000 465,000 3,830,000 7,516,136
TOTAL 1,426,440 1,829,844 337,844 1,341,844 791,844 5,691,844 11,419,660
Capital Costs:
Secured
Predesign - - - - - 50,000 50,000
Design 138,460 185,000 35,000 80,000 100,000 472,500 1,010,960
Construction 175,000 353,000 211,000 170,000 135,000 1,247,500 2,291,500
Long-Term Debt 91,844 91,844 91,844 91,844 91,844 91,844 551,064
Subotal 405,304 629,844 337,844 341,844 326,844 1,861,844 3,903,524
Unecured
Unsecured Predesign - - - - - 450,000 450,000
Unsecured Design 136,540 - - 200,000 465,000 117,500 919,040
Unsecured Construction 884,596 1,200,000 - 800,000 - 3,262,500 6,147,096
Subotal 1,021,136 1,200,000 - 1,000,000 465,000 3,830,000 7,516,136
TOTAL 1,426,440 1,829,844 337,844 1,341,844 791,844 5,691,844 11,419,660
348
2025-2026 Preliminary Budget Section VII: Capital Planning
Summary of Impacts of 2025-2026 Capital Projects on Future Operating Expenses
Project 2025 2026 2027 2028 2029 2030 Total
cp2335 AWOS, Beacon&Emergency Generator $ 6,000 $ 6,000 $ 6,000 $ 6,000 $ 6,000 $ 6,000 $ 36,000
cpxxxx Fuel Tank Replacement - - - - - (115,000) (115,000)
apbdl4 Open T-Hangar Upgrades - - (48,000) (48,000) (48,000) (48,000) (192,000)
cp2201 Open T-Hangar Upgrades&Door Replacement (48,000) (48,000) (48,000) (48,000) (48,000) (48,000) (288,000)
Total $(42,000) $(42,000) $(90,000) $(90,000) $(90,000) $(205,000) $(559,000)
Positive numbers are an increase to expenses,negative are a decrease to expenses
Other Proprietary Fund Projects Secured
Projected Capital Expenditures Unsecured
$5
$4
$4
$3
o $3
$2
$2
$1 /4"
$1
$0
2025 2025 2027 2028 2029 2030
Other Proprietary Fund Projects o2025 ❑2026 in Unsecured
2025 12026 Revenue Sources
State
Loan
)
Cemetery
Fund
Airport
Fund
FAA
Grants _
$0 $0 $0 $1 $1 $1 $1 $1
Millions
349
CITY
JBUI-tN
WASHINGTON