HomeMy WebLinkAbout05-12-2025 Agenda Packet City Council
* Study Session
CITY OF * Finance and Internal Services SFA
UB AU RN�T May 12, 2025 - 5:30 PM
1�1 �I City Hall Council Chambers
WASHINGTON
AGENDA
CALL TO ORDER
PUBLIC PARTICIPATION
A. The Auburn City Council Study Session Meeting scheduled for Monday, May 12, 2025 at
5:30 p.m. will be held in person and virtually.
Virtual Participation Link:
To view the meeting virtually please click the below link, or call into the meeting at the
phone number listed below. The link to the Virtual Meeting is:
https://www.voutube.com/user/watchauburn/live/?nomobile=1
To listen to the meeting by phone or Zoom, please call the below number or click the link:
Telephone: 253 205 0468
Toll Free: 888 475 4499
Zoom: https://us06web.zoom.us/i/84828675110
ROLL CALL
AGENDA MODIFICATIONS
ANNOUNCEMENTS, REPORTS, AND PRESENTATIONS
FINANCE AND INTERNAL SERVICES DISCUSSION ITEMS
A. Waste Management's 2024 Annual Report (Thomas) (30 Minutes)
B. Ordinance No. 6975 (Thomas) (30 Minutes)
An Ordinance amending the City's 2025-2026 Biennial Budgets
ADJOURNMENT
Agendas and minutes are available to the public at the City Clerk's Office and on the City website
(http://www.auburnwa.pov).
Page 1 of 51
CITY OF
J\iJBIJIIF4 AGENDA BILL APPROVAL FORM
WASHINGTON
Agenda Subject: Meeting Date:
Waste Management's 2024 Annual Report (Thomas) (30 Minutes) May 12, 2025
Department: Attachments: Budget Impact:
Finance 2024 WM Auburn Annual Report
Presentation_draft_v2_to city
Administrative Recommendation:
For discussion only.
Background for Motion:
Background Summary:
The City of Auburn and Waste Management (WM) entered into a new contract on October 1, 2021.
This presentation is a summary of the services WM provided in 2024. WM is the solid waste provider
for most of the City, serves as the City's billing agent, and coordinates customer service.
Councilmember: Kate Baldwin Staff: Jamie Thomas
Page 2 of 51
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Page 3 of
2024 Annual Report / Auburn IAPIA
WM Commitments „ low
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and Values to the
natural ga .
Aikurn Community
Commitments Core Values .401111' .
• People First • Safety • Environment � w�tlE ��iv_
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• Success With Integrity • Customers • Inclusion and
Diversity "Thank you for allowing us
WM contributed to Auburn community events through membership, to be your service provider. We live
sponsorship, and in-kind services. the WM core values of Inclusion
and Diversity, Customer Focus,
• Auburn Area Chamber of Commerce Safety, and Environmental
Sustainability and those values are
• Clean Sweep, Petpalooza, Kids Day, 4th of July what guide us day in and day out.
• WM Green4Good, a program WM created to share federal fuel tax Jason Shea
credits we receive, generated $33,407.47 in grants to the city for the Senior District Manager
launch of their utility assistance program
Page 4 of 51
2024 Annual Report /Auburn WWW1
WMOperati '._ _
In 2024, the WM South Sound operations team provided reliable waste collection services to
Auburn's 20,000+ customers. Our drivers, contract manager and education and outreach team 4,
provided a positive customer experience with safety, diversion, and service top of mind. T
-__� _
Noteworthy events included : �- ! 'E �� , -
ThinkGreen, '' ,
1' Think Clean. t : - L . Think Cr: _ Think Green, x
--,',F.° ""9 IIF •- fi , „vj . . is' , ThinkCley .
• January 8 through January 12 drivers collected natural Christmas trees from all Auburn y
residents and multifamily properties.
• Teamsters Local 174 driver contract was ratified and became effective after successful
negotiations between WM and union representatives.
111
• In August, King County closed the Algona Transfer Station for upgrades to equipment that P
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continued, on and off, throughout 2024. *- _ '.' -=
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• "Bomb Cyclone" hit the Puget Sound area November 19-20 causing power outages and •
many downed trees. King County waived yard waste fees at transfer stations to self-haulers 1 ---„,,,,)
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beginning 11/23 to assist in recovery for many residents. 't 4N !
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• In November, Ardagh the major glass bottle manufacturer in Seattle permanently closed its .i, ) '
Seattle facility. This facility was a primary user of glass from curbside recycling programs in - 8 '>>
Puget Sound and across the state. WM continues to deliver all collected curbside glass to - owns h
Sibelco Glass Recycling dba Strategic Materials, Inc. ("SMI") in Seattle for processing. SMI is
developing new customers and diversifying its end markets to recycle glass.
Page 5of51
2024 Annual Report /Auburn W
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• City Street Cans — 7 577 e� b • cry
• Roadside Litter Bags - 87 „qr.. s _ • ¢I' _ _ G
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• Tires - 80 •
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• Bulky Items - 174 i
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• Sharps — 205 �r ��
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• Garbage Pounds — 74 180 Rr. �-
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Page 6 of 51
2024 Annual Report /Auburn
uburn Waste Stream 2024
(in tons)
4,379 27,397
O GARBAGE
• RECYCLING 12,941
Yard+Food
6,560 1,495 593 4,750 269
RESIDENTIAL MULTIFAMILY COMMERCIAL
Average Diversion COMMERCIAL
15 . 5°/o
Rates
The diversion rate is the percentage of total collected MULTIFAMILY 21 . 7
material that is not taken to a landfill, thus diverted
for recycling, composting, reuse and repurpose.
Diverted material is typically delivered to a recycling RESIDENTIAL 45 . 8%
or composting facility for processing.
5
2023 Annual Report /Auburn
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• WM Recycle Corp interns focused on 39 multifamily properties conducting site visits that 4 - - -0- ,•.. : .
included audits of garbage and recycle container contents, encouraging proper waste ._ :y.
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sorting, and providing educational materials to property residents. �`
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• Each multifamily property was visited twice.
• 1st Visit in July — audit of recycle container contents and on-site discussions:
• 20% Good
• 57% Average WM Recycle Corps interns, Emma and Jenna
• 23% Below Average conducting multifamily site visits
• 2nd Visit in August — audit of recycle container contents to see how property was doing e, `
1
.1441
and provide additional assistance if needed. 4 P'
• 27% Good __
• 62% Average 1 ®
• 11% Below Average 1P 4 . j
Common materials found in garbage containers included cardboard plastic , and paper
Common contaminants found in recycle containers included bagged materials, loose plastic ' `
bags, Polystyrene Foam, WM Recycle Corps intern, Austin, completing a
visual waste audit
6
Page 8of51
I 711C0.. iodm Rmeuniity pEnhgat 2023 Annual Report /Auburn W
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WM staff and Recycle Corps interns hosted educational booths at key community events. TheIF _ m•�°m $, -
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WM Recycle Right educational booth is equipped with recycle, garbage and food+yard _ r4 Y
guides, hazardous waste information, activity sheets for kids, an interactive waste sorting pNji ,'� _ ` J.. '
game and WM's spinning wheel of waste. ��` �' -
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WM joined forces with City of Auburn to provide outreach education at: f`yam —_1 0 5
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• Auburn Kids Day on June 25 tii
• Auburn International Farmers Market on June 30 WM Recycle Corps intern, Jenna, with Auburn
residents Emili and Charlotte at Auburn Kids Day.
WM hosted two Recycle Right° collection events on May 4 at Ilalko elementary school, July
20 at Rainier Middle School. Materials collected from Auburn residents included polystyrene
foam, electronics, paper for shredding and textiles.
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2024 Volume of materials collected: ! ` � �' �
• Polystyrene Foam 25 cubic yards ,;,, ;; -�� :N,,,i,. .. t
• Electronics 2,730 pounds
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• Paper for shredding 5,335 pounds
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• Textiles — 588 pounds
2025 Recycle Right' Events scheduled ,� w . nh
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• May 4 at Rainier Middle School �..1 _
• July 26 at Pioneer Elementary r
WM Recycle Corps intern, Kaidan, at the July 20th
Recycle Right® event.
Page 9of51
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CITY OF
J\IJBURJ4 AGENDA BILL APPROVAL FORM
WASHINGTON
Agenda Subject: Meeting Date:
Ordinance No. 6975 (Thomas) (30 Minutes) May 12, 2025
An Ordinance amending the City's 2025-2026 Biennial Budgets
Department: Attachments: Budget Impact:
Finance Ord 6975 BA#6 Transmittal
Memo, Ordinance No. 6975
BA#1, 2025 BA1 Ord No 6975
Schedule A, 2025 BA1 Ord No
6975 Schedule B, 2026 BA1 Ord
No 6975 Schedule C, 2026 BA1
Ord No 6975 Schedule D, 2025
BA1 PP
Administrative Recommendation:
For discussion only.
Background for Motion:
Background Summary:
Ordinance No. 6975 (Budget Amendment #1) represents the first budget amendment for the 2025-
2026 biennium. The third budget amendment of the biennium consists of a true-up of budgeted
beginning fund balance in 2025 to actual ending fund balances of 2024, carry forwards of budget
authority for items under contract in the previous year, grant carry forwards, new expenditures offset
by new revenues, adjustments to existing programs, and limited requests for new budget authority.
For details, see the attached transmittal memorandum and supporting materials.
Councilmember: Kate Baldwin Staff: Jamie Thomas
Page 11 of 51
CITY OF Interoffice Memorandum
AUBURN
WASHINGTON
To: City Council
From: Jamie Thomas, Finance Director
CC: Nancy Backus, Mayor
Date: May 12, 2025
Re: Ordinance#6975—2025-2026 Budget Amendment#1
The City's biennial 2025-2026 budget was approved by Council as two one-year appropriations. Budget
Amendment #1 will be the first budget amendment for the biennium and will update the 2025 and 2026
appropriations. Although the 2026 appropriation is being adjusted, this is generally due to the effects of
adjustments to the 2025 appropriation, since any adjustment to the ending balance of 2025 must be reflected
in 2026.Given this,the detail below relates to the 2025 appropriation. For details on specific requests to amend
the biennial budget, please refer to the accompanying Schedule A,Summary of 2025 Budget Adjustments
by Fund and Schedule C, Summary of 2026 Budget Adjustments by Fund. The purpose of this budget
amendment is to:
1. Adjust budgeted 2025 beginning fund balances to match 2024 ending fund balances, and adjust
projected 2026 beginning fund balance to reflect budget amendments made in 2025; and
2. Carry forward remaining 2024 budget authority for identified programs and costs that were budgeted
and not completed;and
3. Adjust capital project and equipment purchase budgets; and
4. Recognize grant awards and their associated expenditures; and
5. Add budget authority for new programs, projects, and purchases that have not previously been
approved by Council; and
6. Add two new limited-term employee (LTE) positions to the City.
Net Effects on Fund Balance: The fund balance(or ending working capital for proprietary funds)of a fund is
affected when revenues and expenditures within a fund are not equal. If revenues exceed expenditures, fund
balance increases; if expenditures exceed revenues,fund balance decreases. Budget Amendment No. 1 has
the following effects on fund balance by fund type:
• General Fund (Fund 001) $ 18,507,651
• Special Revenue Funds (Funds 1*) 12,839,146
• Debt Service Funds (Funds 2*) -32,936
• Capital Projects Funds (Funds 3*) 17,501,739
• Proprietary Funds (Funds 4*) 41,792,582
• Internal Service Funds (Funds 5*) 4,161,331
• Agency Funds (Funds 6*) 2,517
• Permanent Funds (Funds 7*) -2.240
NET EFFECT ON FUND BALANCE $ 94,769,790
AUBURN * MORE THAN YOU IMAGINED
Page 12 of 51
Beginning balance true-up: This amendment adjusts 2025 budgeted beginning fund balances to be equal
to 2024 ending fund balances and adjusts 2026 budgeted beginning and ending balances to reflect
adjustments made in 2025.The net effect on 2025 fund balance from this adjustment is:
• General Fund $ 22,033,911
• Special Revenue Funds 17,175,181
• Debt Service Funds -32,936
• Governmental Capital Funds 17,519,779
• Enterprise Funds 41,935,383
• Internal Service Funds 3,950,611
• Agency Funds 2,517
• Permanent Fund -2.240
NET EFFECT ON FUND BALANCE $ 102,582,206
Carry forward 2024 budget authority: The main purpose of the first budget amendment of the year is to
carry forward remaining budget authority for identified programs and costs that were budgeted and not
completed in the prior year.The requested unspent expenditure authority from 2024 to be carried forward into
the 2025 budget year for all funds is$10,485,045, including$3,498,695 for projects whose costs are mitigated
by ARPA funding. These expenditures are offset by$4,617,039 of revenues, for a net effect on fund balance
of-$5,868,006.
Total 2024 to 2025 carryforwards have the following effects by fund type:
• General Fund (Fund 001) $ -3,560,568
• Special Revenue Funds (Funds 1*) -2,641,158
• Proprietary Funds (Funds 4*) 130,000
• Internal Service Funds (Funds 5*) 203,720
NET EFFECT ON FUND BALANCE $ -5,868,006
Adjust capital purchase and project budgets: These requests represent changes to project and
capital purchase budgets to align with updated timelines and project scopes in accordance with strategic
planning. The net effect on fund balance across all funds due to these proposed adjustments is -
$2,938,117. Adjustments with significant effects on fund balance' in this budget amendment include:
• City Parking Lot Improvement2 $ -2,510,000
• Maintenance and Operations Facility Improvement3 -208,000
• 125 East Main Demolition -175,000
• Other Adjustments -45.117
NET EFFECT ON FUND BALANCE $ -2,938,117
Requests with no effect on fund balance:receipt and expenditure of$2.3 million of anticipated bond revenue related to the
Facilities Master Plan; receipt and expenditure of$62,500 of developer contributions for the 304' Street/116' Avenue
Roundabout project;transfer of funding from completed projects to the Theater Park Plaza construction project.
2 Acquisition and preparation of property for the purpose of providing parking spaces to replace those acquired by Sound
Transit(Mel's Lot),funded by the compensation provided by Sound Transit.
3 Increases budget due to higher-than-anticipated contract bids.
AUBURN * MORE THAN YOU IMAGINED
Page 13 of 51
New awards and expenditures: These requests recognize the receipt of new grants not previously
budgeted and authorize their associated expenditures; as such most have a net zero effect on fund
balance. The net effect on fund balance across all funds due to these proposed adjustments is an
increase of $1,267,983. Significant award amounts in this budget amendment include:
• Auburn Way S Improvements (Hemlock St. SE to Poplar St. SE)4 $ 2,449,913
• Lake Tapps Parkway Lighting 1,300,000
• Auburn Way N/49th St.4 660,650
• 49th St. NE (Auburn Way N to D St. NE) 504,000
• COPS Hiring Grant' 208,333
• Integrated Ballistic Identification System 203,628
• Other grants (six total) 146,300
TOTAL NEW GRANT REVENUES $ 5,472,824
NET EFFECT ON FUND BALANCE $ 1,267,983
Adjust Operating Budget: These requests represent changes to the operating budget due to revisions
of existing budget authority and requests for new budget authority.The net effect on fund balance across
all funds due to these proposed adjustments is -$208,260, which includes:
• Utility rate studies $ -123,660
• Other requests (three total)6 -84,600
• Requests with no effect on fund balance(seven total)' 0
NET EFFECT ON FUND BALANCE $ -208,260
Limited Term Positions: These requests represent the creation of new LTE positions in the City. The
net effect on fund balance across all funds due to these proposed adjustments is -$66,016, which
includes:
• Human Services Peer Support Specialist LTE 8 $ -66,016
• Grant-funded Art Assistant LTE at Postmark9 0
NET EFFECT ON FUND BALANCE $ -66,016
4 Supplemental grant funding accepted in Resolution No. 5822,increasing the federal share of associated projects.
5 Grant accepted in Resolution No. 5798 after the final budget amendment of 2024.
6 Public art replacement(-$42,150),LTAC funding increase(-$27,450),undercover vehicle purchase(-$15,000),
7 The following requests have revenues equal to expenditures and no effect on fund balance: transfer REET funds to Fund
331 ($18 million), Stuck River Rd and Rainier Vista Sub Area Plan ($940k), Facilities fund 2024 expense recovery
($215,000),four others($86,076).
s Funded by national opioid settlement funds through 2026(66,016 in 2025 and$142,031 in 2026).
9 The following requests have revenues equal to expenditures and no effect on fund balance: transfer REET funds to Fund
331 ($18 million), Stuck River Rd and Rainier Vista Sub Area Plan ($940k), Facilities fund 2024 expense recovery
($215,000),four others($86,076).
AUBURN * MORE THAN YOU IMAGINED
Page 14 of 51
The following tables summarize the current and revised budget as a result of this amendment.
Table 2: 2025 Budget as Amended
2025 Adopted Budget $443,530,532
Budget Amendment#1 (Ord#6975) 136,572,566
Budget as Amended $580,103,098
Table 3: 2026 Budget as Amended
2026 Adopted Budget $433,052,234
Budget Amendment#1 (Ord#6975) 95,066,123
Budget as Amended $528,118,357
Attachments:
❖ 1. Proposed Ordinance#6975(budget adjustment#1)
❖ 2. Summary of proposed 2025 budget adjustments by fund and department(Schedule A)
❖ 3. Summary of proposed changes to adopted 2025 budget by fund(Schedule B)
❖ 4. Summary of proposed 2026 budget adjustments by fund and department(Schedule C)
❖ 5. Summary of proposed changes to adopted 2026 budget by fund (Schedule D)
AUBURN * MORE THAN YOU IMAGINED
Page 15 of 51
ORDINANCE NO. 6975
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
AUBURN, WASHINGTON, AMENDING THE CITY'S 2025-2026
BIENNIAL BUDGETS
WHEREAS, at its November 18, 2024, regular meeting, the Auburn City
Council enacted Ordinance No. 6848, which adopted the City's 2025-2026 Biennial
budget (Budget); and
WHEREAS, the City deems it necessary to amend the Budget to appropriate
additional funds into the various Budget funds outlined in the schedules attached to
this Ordinance; and
WHEREAS, the City Council has approved this Ordinance by one more than
its majority in accordance with RCW 35A.34.200.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN,
WASHINGTON DO ORDAIN AS FOLLOWS:
Section 1. Amendment of the 2025-2026 Biennial Budget. Pursuant to
RCW 35A.34, the City hereby amends its 2025-2026 Biennial Budget to reflect the
revenues and expenditures shown on Schedules"A", "B", "C" and "D" attached hereto
and incorporated herein by reference.
Section 2. Implementation. The Mayor is authorized to utilize the revenue
and expenditure amounts shown on Schedules "A", "B", "C" and "D" attached to this
Ordinance. A copy of these Schedules are on file with the City Clerk and available
for public inspection. The Mayor is further authorized to implement those
administrative procedures necessary to carry out the directives of this legislation.
Ordinance No. 6975
April 30, 2025
Page 1 of 2
Page 16 of 51
Section 3. Severability. The provisions of this ordinance are declared to
be separate and severable. The invalidity of any clause, sentence, paragraph,
subdivision, section, or portion of this ordinance, or the invalidity of the application of
it to any person or circumstance, will not affect the validity of the remainder of this
ordinance, or the validity of its application to other persons or circumstances.
Section 4. Effective date. This Ordinance will take effect and be in force
five days from and after its passage, approval, and publication as provided by law.
INTRODUCED:
PASSED:
APPROVED:
NANCY BACKUS, MAYOR
ATTEST: APPROVED AS TO FORM:
Shawn Campbell, MMC, City Clerk Jason Whalen, City Attorney
Published:
Ordinance No. 6975
April 30, 2025
Page 2 of 2
Page 17 of 51
Schedule A
Summary of 2025 Budget Adjustments by Fund
Budget Amendment#1 (Ordinance#6975)
Ending Fund
Beg.Fund Balance Revenues Expenditures Balance
General Fund (#001)
2025 Adopted Budget 38,910,092 103,396,310 109,147,872 33,158,530
Previous Budget Amendments - - - -
2025 Amended Budget 38,910,092 103,396,310 109,147,872 33,158,530
BA#1 (Ordinance#6975,Proposed): 22,033,911 2,535,849 6,259,539 18,310,221
Finance _
Recover Expense Overages vs.Budget - - 65,859 (65,859)
Parks,Arts&Rec _
MS2314 Vet Park Plaza Pavers - - 43,000 (43,000)
Administration _
gr2408 True-up 2024-25 Grant - (2,304) (2,304) - _
MS2310 CF 2024 READY Program - 17,623 17,623 - _
Human Resources _
GR2407 CF 2024-25 OPD SPAR Grt - 308,781 308,781 - _
Finance _
CF BerryDunn(Financial ERP) - 80,558 150,500 (69,942)
Community Development _
GR2111 CF Commerce Grant TODI - 91,000 17,845 73,155
GR2306 CF Middle Housing - - 7,975 (7,975)
GR 2405 CF Climate Program - 91,430 72,416 19,014
MS2203 CF Dev.Reg.Update - - 135,839 (135,839)
Stuck River Rd and Rainier Vista Sub Area Plan - 940,000 940,000 -
Human Services
cdbg23&cdbg24 Grant CF - 168,257 82,443 85,814_
Human Services LTE Request-Peer Support Specialist - - 66,016 (66,016)
Police _
PD 2024 Grant Carryforwards - 15,375 15,375 - _
Pd2405 COPS DOJ Hiring Grant - 208,333 - 208,333_
pd2409 Org Crime DEA Grant - 5,000 5,000 - _
pd2501 IBIS System Grant - 203,628 203,628 - _
pd2502 WASPC Breathalyzer Grt - 4,800 4,800 - _
Carry forward request for contracts - - 40,000 (40,000)
Police Contract Requests - - 157,430 (157,430)
Page 18 of 51
Schedule A
Summary of 2025 Budget Adjustments by Fund
Budget Amendment#1 (Ordinance#6975)
Ending Fund
Beg.Fund Balance Revenues Expenditures Balance
Parks,Arts&Rec
GR2308 CF KC Get Active Grant - 13,285 12,229 1,056
GR2403 CF Cascade Bike Grant - 212,033 169,810 42,223
Gr2501 2025-26 4Culture Gil-PT - 87,000 87,000 -
gr2502 Historical Society Gil - 33,300 33,300 - _
ms0806 KCD 2025 Farm Mkt Grnt - 25,000 25,000 - _
paarts.pbart CF 2024 Public Art - 13,750 55,900 (42,150)
Public Art Maintenance - - 3,888 (3,888)
Postmark Furniture Purchase - - 12,734 (12,734)
spevnt 2025 Tourism Board Grant - 18,000 18,000 - _
ytscho CF Kiwanis Sponsorship - 1,000 10,757 (9,757)
Non-Departmental
True Up Beginning Balance 22,033,911 - - 22,033,911
2024 ARPA Operating Carry Forwards - - 3,498,695 (3,498,695)
Revised 2025 Budget-Fund 001 60,944,003 105,932,159 115,407,411 51,468,751
1General Transportation Fund (#102)
2025 Adopted Budget 5,721,099 16,841,954 17,394,289 5,168,764
Previous Budget Amendments - - - -
2025 Amended Budget 5,721,099 16,841,954 17,394,289 5,168,764
BA#1 (Ordinance#6975,Proposed): 5,665,221 4,482,563 3,974,990 6,172,794
True Up Beginning Balance 5,665,221 - - 5,665,221 _
CP1622 Indirect Fed Grnt WSDOT - 1,999,913 1,999,913 - _
CP2211 TIB Grnt Award AWN/49th - 504,000 504,000 - _
R St Pres-NonCityUtilityPymts - - 27,077 (27,077)
CP2328 Indirect Fed Grnt WSDOT - 609,650 - 609,650 _
CP2424 Indirect Fed Grnt WSDOT - 6,500 6,500 - _
Lake Tapps Pkwy Lighting - 1,300,000 1,300,000 - _
CP2506 304th/116th RAB Dev.Funds - 62,500 62,500 - _
Spbd12 RdwyChanneliztion Maint - - 75,000 (75,000)
Revised 2025 Budget-Fund 102 11,386,320 21,324,517 21,369,279 11,341,558
Page 19 of 51
Schedule A
Summary of 2025 Budget Adjustments by Fund
Budget Amendment#1 (Ordinance#6975)
Ending Fund
Beg.Fund Balance Revenues Expenditures Balance
1 Hotel/Motel Tax Fund (#104) 1
2025 Adopted Budget 483,780 171,000 177,100 477,680
Previous Budget Amendments - - - - _
2025 Amended Budget 483,780 171,000 177,100 477,680
BA#1 (Ordinance#6975, Proposed): (13,549) - 27,450 (40,999)
LTAC Funding Increase - - 27,450 (27,450)
True Up Beginning Balance (13,549) - - (13,549)
Revised 2025 Budget-Fund 104 470,231 171,000 204,550 436,681
lArterial Street Preservation Fund (#105)
2025 Adopted Budget 1,798,224 2,144,000 2,186,000 1,756,224
Previous Budget Amendments - - - -
2025 Amended Budget 1,798,224 2,144,000 2,186,000 1,756,224
BA#1 (Ordinance#6975,Proposed): 3,721,721 - - 3,721,721
True Up Beginning Balance 3,721,721 - - 3,721,721
Revised 2025 Budget-Fund 105 5,519,945 2,144,000 2,186,000 5,477,945
1 Drug Forfeiture Fund (#117) 1
2025 Adopted Budget 802,203 251,300 399,233 654,270
Previous Budget Amendments - - - -
2025 Amended Budget 802,203 251,300 399,233 654,270
BA#1 (Ordinance#6975, Proposed): 86,379 15,000 30,000 71,379
True Up Beginning Balance 86,379 - - 86,379
F117-Undercover Vehicle Purchase - 15,000 30,000 (15,000)
Revised 2025 Budget-Fund 117 888,582 266,300 429,233 725,649
Page 20 of 51
Schedule A
Summary of 2025 Budget Adjustments by Fund
Budget Amendment#1 (Ordinance#6975)
Ending Fund
Beg.Fund Balance Revenues Expenditures Balance
Recreation Trails Fund (#120)
2025 Adopted Budget 53,820 7,500 - 61,320
Previous Budget Amendments - - - - _
2025 Amended Budget 53,820 7,500 - 61,320
BA#1 (Ordinance#6975, Proposed): (97) - - (97)
True Up Beginning Balance (97) - - (97)
Revised 2025 Budget-Fund 120 53,723 7,500 - 61,223
Cumulative Reserve Fund (#122)
2025 Adopted Budget 33,916,951 80,000 825,600 33,171,351
Previous Budget Amendments - - - -
2025 Amended Budget 33,916,951 80,000 825,600 33,171,351
BA#1 (Ordinance#6975, Proposed): (482,315) - 5,076,158 (5,558,473)
True Up Beginning Balance (482,315) - - (482,315)
CF BerryDunn(Financial ERP) - - 80,558 (80,558)
Carry Forward Financial ERP Contract - - 2,485,600 (2,485,600)
CP2419 City Parking Lot Replace - - 2,510,000 (2,510,000)
Revised 2025 Budget-Fund 122 33,434,636 80,000 5,901,758 27,612,878
Page 21 of 51
Schedule A
Summary of 2025 Budget Adjustments by Fund
Budget Amendment#1 (Ordinance#6975)
Ending Fund
Beg.Fund Balance Revenues Expenditures Balance
1 Mitigation Fees Fund (#124) 1
2025 Adopted Budget 7,884,456 1,236,900 5,680,065 3,441,291
Previous Budget Amendments - - - -
2025 Amended Budget 7,884,456 1,236,900 5,680,065 3,441,291
BA#1 (Ordinance#6975,Proposed): 8,197,821 - (275,000) 8,472,821
True Up Beginning Balance 8,197,821 - - 8,197,821
cp2423 125 E Main Demo - - 175,000 (175,000)
cp2507 Theater Park Plaza Const - - - - _
CP1622 Indirect Fed Grnt WSDOT - - (450,000) 450,000
Revised 2025 Budget-Fund 124 16,082,277 1,236,900 5,405,065 11,914,112
12020 LTGO A&B Refunding Bonds Fund (#232)
2025 Adopted Budget 508,936 1,508,900 1,508,800 509,036
Previous Budget Amendments - - - -
2025 Amended Budget 508,936 1,508,900 1,508,800 509,036
BA#1 (Ordinance#6975,Proposed): (32,936) - - (32,936)
True Up Beginning Balance (32,936) - - (32,936)
Revised 2025 Budget-Fund 232 476,000 1,508,900 1,508,800 476,100
1 Parks Construction Fund (#321) 1
2025 Adopted Budget 463,899 1,876,300 1,850,000 490,199
Previous Budget Amendments - - - - _
2025 Amended Budget 463,899 1,876,300 1,850,000 490,199
BA#1 (Ordinance#6975, Proposed): 287,545 281,517 281,517 287,545
True Up Beginning Balance 287,545 - - 287,545
cp2423 125 E Main Demo - 175,000 175,000 - _
cp2507 Theater Park Plaza Const - 106,517 106,517 -
Revised 2025 Budget-Fund 321 751,444 2,157,817 2,131,517 777,744
Page 22 of 51
Schedule A
Summary of 2025 Budget Adjustments by Fund
Budget Amendment#1 (Ordinance#6975)
Ending Fund
Beg.Fund Balance Revenues Expenditures Balance
Capital Improvements Fund (#328)
2025 Adopted Budget 1,541,064 8,195,500 8,175,000 1,561,564
Previous Budget Amendments - - - - _
2025 Amended Budget 1,541,064 8,195,500 8,175,000 1,561,564
BA#1 (Ordinance#6975, Proposed): 22,569,620 4,810,000 22,805,694 4,573,926
True Up Beginning Balance 22,569,620 - - 22,569,620
gcbd20 Facilities Master Plan - 2,300,000 2,300,000 - _
Transfer REET to F331 - - 17,977,654 (17,977,654)
cp2507 Theater Park Plaza Const - - - - _
CP2419 City Parking Lot Replace - 2,510,000 2,510,000 - _
CP2504 2024 PSE St Light Rebate - - 18,040 (18,040)
Revised 2025 Budget-Fund 328 24,110,684 13,005,500 30,980,694 6,135,490
Local Revitalization Fund (#330)
2025 Adopted Budget 16,333 1,001,000 1,000,000 17,333
Previous Budget Amendments - - - -
2025 Amended Budget 16,333 1,001,000 1,000,000 17,333
BA#1 (Ordinance#6975, Proposed): 351,676 - - 351,676
True Up Beginning Balance 351,676 - - 351,676 _
cp2507 Theater Park Plaza Const - - - -
Revised 2025 Budget-Fund 330 368,009 1,001,000 1,000,000 369,009
Page 23 of 51
Schedule A
Summary of 2025 Budget Adjustments by Fund
Budget Amendment#1 (Ordinance#6975)
Ending Fund
Beg.Fund Balance Revenues Expenditures Balance
1 Real Estate Excise Tax Fund (#331) 1
2025 Adopted Budget 5,689,062 1,840,000 2,130,100 5,398,962
Previous Budget Amendments - - - -
2025 Amended Budget 5,689,062 1,840,000 2,130,100 5,398,962
BA#1 (Ordinance#6975,Proposed): (5,689,062) 17,977,654 - 12,288,592
True Up Beginning Balance (5,689,062) - - (5,689,062)
Transfer REET to F331 - 17,977,654 - 17,977,654
Revised 2025 Budget-Fund 331 - 19,817,654 2,130,100 17,687,554
1Water Fund (#430) 1
2025 Adopted Budget 5,361,267 20,710,000 22,689,605 3,381,662
Previous Budget Amendments - - - - _
2025 Amended Budget 5,361,267 20,710,000 22,689,605 3,381,662
BA#1 (Ordinance#6975, Proposed): 16,342,581 - 103,798 16,238,783
True Up Beginning Balance 16,342,581 - - 16,342,581 _
2025 Utility Rate Study - - 51,998 (51,998)
Recover Expense Overages vs.Budget - - 51,800 (51,800)
Revised 2025 Budget-Fund 430 21,703,848 20,710,000 22,793,403 19,620,445
1Sewer Fund (#431) 1
2025 Adopted Budget 18,781,324 10,745,000 14,800,684 14,725,640
Previous Budget Amendments - - - -
2025 Amended Budget 18,781,324 10,745,000 14,800,684 14,725,640
BA#1 (Ordinance#6975,Proposed): 12,240,632 - 83,964 12,156,668
True Up Beginning Balance 12,240,632 - - 12,240,632
2025 Utility Rate Study - - 36,498 (36,498)
Recover Expense Overages vs.Budget - - 47,466 (47,466)
Revised 2025 Budget-Fund 431 31,021,956 10,745,000 14,884,648 26,882,308
Page 24 of 51
Schedule A
Summary of 2025 Budget Adjustments by Fund
Budget Amendment#1 (Ordinance#6975)
Ending Fund
Beg.Fund Balance Revenues Expenditures Balance
Storm Drainage Fund (#432)
2025 Adopted Budget 10,197,667 13,660,200 15,055,512 8,802,355
Previous Budget Amendments - - - -
2025 Amended Budget 10,197,667 13,660,200 15,055,512 8,802,355
BA#1 (Ordinance#6975,Proposed): 12,813,915 130,000 85,039 12,858,876
True Up Beginning Balance 12,813,915 - - 12,813,915
2025 Utility Rate Study - - 35,164 (35,164)
Recover Expense Overages vs.Budget - - 49,875 (49,875)
nodes()Storm Capacity Grant CF - 130,000 - 130,000
Revised 2025 Budget-Fund 432 23,011,582 13,790,200 15,140,551 21,661,231
Sewer Metro Sub Fund (#433)
2025 Adopted Budget 4,561,626 23,115,000 23,076,000 4,600,626
Previous Budget Amendments - - - - _
2025 Amended Budget 4,561,626 23,115,000 23,076,000 4,600,626
BA#1 (Ordinance#6975, Proposed): 317,585 - - 317,585
True Up Beginning Balance 317,585 - - 317,585
Revised 2025 Budget-Fund 433 4,879,211 23,115,000 23,076,000 4,918,211
Page 25 of 51
Schedule A
Summary of 2025 Budget Adjustments by Fund
Budget Amendment#1 (Ordinance#6975)
Ending Fund
Beg.Fund Balance Revenues Expenditures Balance
1 Solid Waste Fund (#434) 1
2025 Adopted Budget 1,883,449 32,522,700 32,056,678 2,349,471
Previous Budget Amendments - - - -
2025 Amended Budget 1,883,449 32,522,700 32,056,678 2,349,471
BA#1 (Ordinance#6975,Proposed): (66,980) 37,457 37,457 (66,980)
True Up Beginning Balance (66,980) - - (66,980)
Ihwm25/Isfag/kcwr25 grt trueup - 37,457 37,457 -
Revised 2025 Budget-Fund 434 1,816,469 32,560,157 32,094,135 2,282,491
lAirport Fund (#435)
2025 Adopted Budget 1,692,950 2,319,760 2,602,859 1,409,851 _
Previous Budget Amendments - - - - _
2025 Amended Budget 1,692,950 2,319,760 2,602,859 1,409,851
BA#1 (Ordinance#6975, Proposed): 233,793 - - 233,793
True Up Beginning Balance 233,793 - - 233,793
Revised 2025 Budget-Fund 435 1,926,743 2,319,760 2,602,859 1,643,644
1Cemetery Fund (#436) 1
2025 Adopted Budget 1,534,792 1,634,300 2,073,075 1,096,017
Previous Budget Amendments - - - - _
2025 Amended Budget 1,534,792 1,634,300 2,073,075 1,096,017
BA#1 (Ordinance#6975, Proposed): 53,857 - - 53,857
True Up Beginning Balance 53,857 - - 53,857
Revised 2025 Budget-Fund 436 1,588,649 1,634,300 2,073,075 1,149,874
Page 26 of 51
Schedule A
Summary of 2025 Budget Adjustments by Fund
Budget Amendment#1 (Ordinance#6975)
Ending Fund
Beg.Fund Balance Revenues Expenditures Balance
l Insurance Fund (#501) 1
2025 Adopted Budget 1,378,996 4,882,496 5,045,496 1,215,996
Previous Budget Amendments - - - -
2025 Amended Budget 1,378,996 4,882,496 5,045,496 1,215,996
BA#1 (Ordinance#6975,Proposed): (65,962) - - (65,962)
True Up Beginning Balance (65,962) - - (65,962)
Revised 2025 Budget-Fund 501 1,313,034 4,882,496 5,045,496 1,150,034
1Workers' Comp Fund (#503) 1
2025 Adopted Budget 3,498,469 1,225,300 1,060,200 3,663,569
Previous Budget Amendments - - - - _
2025 Amended Budget 3,498,469 1,225,300 1,060,200 3,663,569
BA#1 (Ordinance#6975,Proposed): 391,010 410,000 500,000 301,010
True Up Beginning Balance 391,010 - - 391,010 _
Carryforward of Workers Comp Settlement - 410,000 500,000 (90,000)
Revised 2025 Budget-Fund 503 3,889,479 1,635,300 1,560,200 3,964,579
1 Facilities Fund (#505) 1
2025 Adopted Budget 398,481 4,821,500 4,821,241 398,740
Previous Budget Amendments - - - -
2025 Amended Budget 398,481 4,821,500 4,821,241 398,740
BA#1 (Ordinance#6975,Proposed): (280,075) 215,000 316,000 (381,075)
True Up Beginning Balance (280,075) - - (280,075)
Carry Forward of Senior Center Exterior Repairs - - 316,000 (316,000)
Recover Expense Overages vs.Budget - 215,000 - 215,000
Revised 2025 Budget-Fund 505 118,406 5,036,500 5,137,241 17,665
Page 27 of 51
Schedule A
Summary of 2025 Budget Adjustments by Fund
Budget Amendment#1 (Ordinance#6975)
Ending Fund
Beg.Fund Balance Revenues Expenditures Balance
l Innovation & Technology Fund (#518) 1
2025 Adopted Budget 2,535,458 9,242,800 9,046,689 2,731,569
Previous Budget Amendments - - - - _
2025 Amended Budget 2,535,458 9,242,800 9,046,689 2,731,569
BA#1 (Ordinance#6975,Proposed): 896,743 2,485,600 2,485,600 896,743
True Up Beginning Balance 896,743 - - 896,743
Carry Forward Financial ERP Contract - 2,485,600 2,485,600 -
Revised 2025 Budget-Fund 518 3,432,201 11,728,400 11,532,289 3,628,312
1 Equipment Rental Fund (#550)
2025 Adopted Budget 5,061,776 8,146,940 6,354,620 6,854,096
Previous Budget Amendments - - - -
2025 Amended Budget 5,061,776 8,146,940 6,354,620 6,854,096
BA#1 (Ordinance#6975, Proposed): 3,008,895 609,720 208,000 3,410,615
True Up Beginning Balance 3,008,895 - - 3,008,895_
CP2107 M&O Facility Improvements - - 208,000 (208,000)
Gr2404 Electric Sweeper Grt CF - 609,720 - 609,720
Revised 2025 Budget-Fund 550 8,070,671 8,756,660 6,562,620 10,264,711
Fire Pension Fund (#611) 1
2025 Adopted Budget 1,837,188 167,900 207,840 1,797,248
Previous Budget Amendments - - - -
2025 Amended Budget 1,837,188 167,900 207,840 1,797,248
BA#1 (Ordinance#6975,Proposed): 2,517 - - 2,517
True Up Beginning Balance 2,517 - - 2,517
Revised 2025 Budget-Fund 611 1,839,705 167,900 207,840 1,799,765
Page 28 of 51
Schedule A
Summary of 2025 Budget Adjustments by Fund
Budget Amendment#1 (Ordinance#6975)
Ending Fund
Beg.Fund Balance Revenues Expenditures Balance
Cemetery Endowment Fund (#701)
2025 Adopted Budget 2,542,809 90,000 - 2,632,809
Previous Budget Amendments - - - - _
2025 Amended Budget 2,542,809 90,000 - 2,632,809
BA#1 (Ordinance#6975, Proposed): (2,240) - - (2,240)
True Up Beginning Balance (2,240) - - (2,240)
Revised 2025 Budget-Fund 701 2,540,569 90,000 - 2,630,569
Grand Total -All Funds
2025 Adopted Budget 169,558,878 273,971,654 291,863,350 151,667,182
Previous Budget Amendments - - - - _
2025 Amended Budget 169,558,878 273,971,654 291,863,350 151,667,182
I Total BA#1 (Ordinance#6975,Proposed): 102,582,206 33,990,360 42,000,206 94,572,360
Revised 2025 Budget 272,141,084 307,962,014 333,863,556 246,239,542
580,103,098 580,103,098
Page 29 of 51
Schedule B
2025 Ending Fund Balance/Working Capital
by Fund
2025 BA#1
Adopted 2025 BA#1 BA#1 (ORD#6975)
Beginning Adopted (ORD#6975) (ORD#6975) Net Change in Revised Ending
Fund Balance Ending Balance Revenues Expenditures Fund Balance Balance
General Fund(#001) 38,910,092 33,158,530_ 24,569,760 6,062,109 18,507,651_ 51,666,181
General Transportation Fund(#102) 5,721,099 5,168,764 4. 10,147,784 3,974,990 6,172,794 11,341,558
Hotel/Motel Tax Fund(#104) 483,780 477,680- (13,549) 27,450 (40,999)a• 436,681
-
Arterial Street Preservation Fund(#105) 1,798,224 1,756,224 P 3,721,721 - 3,721,721< 5,477,945
American Rescue Plan Act Fund(#106) _ - - _ - - - _ -
Drug Forfeiture Fund(#117) 802,203 654,270• 101,379 30,000 71,379 725,649
Recreation Trails Fund(#120) 53,820 61,320> (97) - (97). 61,223
BIA Fund(#121) - -- _ - - - -
Cumulative Reserve Fund(#122) 33,916,951 33,171,351 (482,315) 5,076,158 (5,558,473), 27,612,878
Mitigation Fees Fund(#124) 7,884,456 3,441,291 p• 8,197,821 (275,000) 8,472,821• 11,914,112
2020 LTGO A&B Refunding Bonds Fund(#232) 508,936 509,036 (32,936) - (32,936) 476,100
SCORE Debt Service Fund(#238) a - - - - - a -
LID Guarantee Fund(#249) - - _ - - - _ -
Golf/Cemetery 2016 Refunding Fund(#276) - - - - - -
Parks Construction Fund(#321) _ 463,899 490,199- 569,062 281,517 287,545 9• 777,744
Capital Improvements Fund(#328) 1,541,064 1,561,564_ 27,379,620 22,805,694 4,573,926_ 6,135,490
Local Revitalization Fund(#330) 16,333 17,333 4. 351,676 - 351,676 369,009
Real Estate Excise Tax Fund(#331) 5,689,062 5,398,962- 12,288,592 12,288,592 a• 17,687,554
-
Water Fund(#430) 5,361,267 3,381,662 16,342,581 103,798 16,238,783 19,620,445
Sewer Fund(#431) _ 18,781,324 14,725,640- 12,240,632 83,964 12,156,668 9_ 26,882,308
Storm Drainage Fund(#432) 10,197,667 8,802,355 12,943,915 85,039 12,858,876 21,661,231
Sewer Metro Sub Fund(#433) 4,561,626 4,600,626 4. 317,585 317,585 4,918,211
Solid Waste Fund(#434) 1,883,449 2,349,471 - (29,523) 37,457 (66,980)a• 2,282,491
-
Airport Fund(#435) 1,692,950 1,409,851 233,793 233,793 1,643,644
Cemetery Fund(#436) 1,534,792 1,096,017- 53,857 53,857 9 1,149,874
Insurance Fund(#501) 1,378,996 1,215,996_ (65,962) - (65,962)• 1,150,034
Workers'Comp Fund(#503) 3,498,469 3,663,569 4. 801,010 500,000 301,010 3,964,579
Facilities Fund(#505) 398,481 398,740- (65,075) 316,000 (381,075)a• 17,665
-
Innovation&Technology Fund(#518) 2,535,458 2,731,569 3,382,343 2,485,600 896,743 3,628,312
Equipment Rental Fund(#550) 5,061,776 6,854,096 p• 3,618,615 208,000 3,410,615 9_ 10,264,711
Fire Pension Fund(#611) 1,837,188 1,797,248 2,517 - 2,517 1,799,765
Cemetery Endowment Fund(#701) 2,542,809, 2,632,809 a (2,240), - . (2,240)a 2,630,569,
Page 30 of 51
Schedule C
Summary of 2026 Budget Adjustments by Fund
Budget Amendment#1 (Ordinance#6975)
Ending Fund
Beg.Fund Balance Revenues Expenditures Balance
General Fund (#001)
2026 Adopted Budget 33,158,530 106,950,907 114,023,485 26,085,952
Previous Budget Amendments - - - -
2026 Amended Budget 33,158,530 106,950,907 114,023,485 26,085,952
BA#1 (Ordinance#6975,Proposed): 18,310,221 296,333 230,029 18,376,525
Non-Departmental
Recover Expense Overages vs.Budget (65,859) - - (65,859)
MS2314 Vet Park Plaza Pavers (43,000) - - (43,000)
Finance _
CF BerryDunn(Financial ERP) (69,942) - - (69,942)
Community Development _
GR2111 CF Commerce Grant TODI 73,155 - - 73,155
GR2306 CF Middle Housing (7,975) - - (7,975)
GR 2405 CF Climate Program 19,014 - - 19,014_
MS2203 CF Dev.Reg.Update (135,839) - - (135,839)
Human Services _
cdbg23&cdbg24 Grant CF 85,814 - - 85,814_
Human Services LTE Request—Peer Support Specialist (66,016) - 142,029 (208,045)
Police _
Pd2405 COPS DOJ Hiring Grant 208,333 208,333 - 416,666_
Carry forward request for contracts (40,000) - - (40,000)
Police Contract Requests (157,430) - - (157,430)
Parks,Arts&Rec _
GR2308 CF KC Get Active Grant 1,056 - - 1,056_
GR2403 CF Cascade Bike Grant 42,223 - - 42,223_
Gr2501 2025-26 4Culture Grt-PT - 87,000 87,000 - _
paarts.pbart CF 2024 Public Art (42,150) - - (42,150)
Public Art Maintenance (3,888) - - (3,888)
Postmark Furniture Purchase (12,734) - - (12,734)
ytscho CF Kiwanis Sponsorship (9,757) 1,000 1,000 (9,757)
Non-Departmental _
True Up Beginning Balance 22,033,911 - - 22,033,911 _
2024 ARPA Operating Carry Forwards (3,498,695) - - (3,498,695)
Revised 2026 Budget-Fund 001 51,468,751 107,247,240 114,253,514 44,462,477
Page 31 of 51
Schedule C
Summary of 2026 Budget Adjustments by Fund
Budget Amendment#1 (Ordinance#6975)
Ending Fund
Beg.Fund Balance Revenues Expenditures Balance
1General Transportation Fund (#102) 1
2026 Adopted Budget 5,168,764 10,602,973 9,162,300 6,609,437
Previous Budget Amendments - - - -
2026 Amended Budget 5,168,764 10,602,973 9,162,300 6,609,437
BA#1 (Ordinance#6975,Proposed): 6,172,794 - - 6,172,794
True Up Beginning Balance 5,665,221 - - 5,665,221
R St Pres-NonCityUtilityPymts (27,077) - - (27,077)
CP2328 Indirect Fed Grnt WSDOT 609,650 - - 609,650 _
Spbd12 RdwyChanneliztion Maint (75,000) - - (75,000)
Revised 2026 Budget-Fund 102 11,341,558 10,602,973 9,162,300 12,782,231
1 Hotel/Motel Tax Fund (#104)
2026 Adopted Budget 477,680 178,500 177,100 479,080
Previous Budget Amendments - - - -
2026 Amended Budget 477,680 178,500 177,100 479,080
BA#1 (Ordinance#6975, Proposed): (40,999) - - (40,999)
LTAC Funding Increase (27,450) - - (27,450)
True Up Beginning Balance (13,549) - - (13,549)
Revised 2026 Budget-Fund 104 436,681 178,500 177,100 438,081
lArterial Street Preservation Fund (#105) 1
2026 Adopted Budget 1,756,224 2,168,000 2,186,000 1,738,224
Previous Budget Amendments - - - -
2026 Amended Budget 1,756,224 2,168,000 2,186,000 1,738,224
BA#1 (Ordinance#6975, Proposed): 3,721,721 - - 3,721,721
True Up Beginning Balance 3,721,721 - - 3,721,721
Revised 2026 Budget-Fund 105 5,477,945 2,168,000 2,186,000 5,459,945
Page 32 of 51
Schedule C
Summary of 2026 Budget Adjustments by Fund
Budget Amendment#1 (Ordinance#6975)
Ending Fund
Beg.Fund Balance Revenues Expenditures Balance
1 Drug Forfeiture Fund (#117) 1
2026 Adopted Budget 654,270 263,700 408,486 509,484
Previous Budget Amendments - - - -
2026 Amended Budget 654,270 263,700 408,486 509,484
BA#1 (Ordinance#6975, Proposed): 71,379 - - 71,379
True Up Beginning Balance 86,379 - - 86,379
F117-Undercover Vehicle Purchase (15,000) - - (15,000)
Revised 2026 Budget-Fund 117 725,649 263,700 408,486 580,863
1 Recreation Trails Fund (#120) 1
2026 Adopted Budget 61,320 7,500 - 68,820
Previous Budget Amendments - - - -
2026 Amended Budget 61,320 7,500 - 68,820
BA#1 (Ordinance#6975, Proposed): (97) - - (97)
True Up Beginning Balance (97) - - (97)
Revised 2026 Budget-Fund 120 61,223 7,500 - 68,723
1 Cumulative Reserve Fund (#122) 1
2026 Adopted Budget 33,171,351 80,000 825,600 32,425,751
Previous Budget Amendments - - - - _
2026 Amended Budget 33,171,351 80,000 825,600 32,425,751
BA#1 (Ordinance#6975, Proposed): (5,558,473) - - (5,558,473)
True Up Beginning Balance (482,315) - - (482,315)
CF BerryDunn(Financial ERP) (80,558) - - (80,558)
Carry Forward Financial ERP Contract (2,485,600) - - (2,485,600)
CP2419 City Parking Lot Replace (2,510,000) - - (2,510,000)
Revised 2026 Budget-Fund 122 27,612,878 80,000 825,600 26,867,278
Page 33 of 51
Schedule C
Summary of 2026 Budget Adjustments by Fund
Budget Amendment#1 (Ordinance#6975)
Ending Fund
Beg.Fund Balance Revenues Expenditures Balance
1 Mitigation Fees Fund (#124) 1
2026 Adopted Budget 3,441,291 1,236,900 2,794,373 1,883,818
Previous Budget Amendments - - - - _
2026 Amended Budget 3,441,291 1,236,900 2,794,373 1,883,818
BA#1 (Ordinance#6975, Proposed): 8,472,821 - - 8,472,821
True Up Beginning Balance 8,197,821 - - 8,197,821
cp2423 125 E Main Demo (175,000) - - (175,000)
CP1622 Indirect Fed Grnt WSDOT 450,000 - - 450,000
Revised 2026 Budget-Fund 124 11,914,112 1,236,900 2,794,373 10,356,639
12020 LTGO A&B Refunding Bonds Fund (#232)
2026 Adopted Budget 509,036 1,501,400 1,501,300 509,136
Previous Budget Amendments - - - -
2026 Amended Budget 509,036 1,501,400 1,501,300 509,136
BA#1 (Ordinance#6975,Proposed): (32,936) - - (32,936)
True Up Beginning Balance (32,936) - - (32,936)
Revised 2026 Budget-Fund 232 476,100 1,501,400 1,501,300 476,200
1 Parks Construction Fund (#321) 1
2026 Adopted Budget 490,199 711,300 685,000 516,499
Previous Budget Amendments - - - - _
2026 Amended Budget 490,199 711,300 685,000 516,499
BA#1 (Ordinance#6975, Proposed): 287,545 - - 287,545
True Up Beginning Balance 287,545 - - 287,545
Revised 2026 Budget-Fund 321 777,744 711,300 685,000 804,044
Page 34 of 51
Schedule C
Summary of 2026 Budget Adjustments by Fund
Budget Amendment#1 (Ordinance#6975)
Ending Fund
Beg.Fund Balance Revenues Expenditures Balance
1 Capital Improvements Fund (#328) 1
2026 Adopted Budget 1,561,564 13,270,500 13,250,000 1,582,064
Previous Budget Amendments - - - - _
2026 Amended Budget 1,561,564 13,270,500 13,250,000 1,582,064
BA#1 (Ordinance#6975,Proposed): 4,573,926 - - 4,573,926
True Up Beginning Balance 22,569,620 - - 22,569,620
Transfer REET to F331 (17,977,654) - - (17,977,654)
CP2504 2024 PSE St Light Rebate (18,040) - - (18,040)
Revised 2026 Budget-Fund 328 6,135,490 13,270,500 13,250,000 6,155,990
1 Local Revitalization Fund (#330)
2026 Adopted Budget 17,333 1,000 - 18,333
Previous Budget Amendments - - - -
2026 Amended Budget 17,333 1,000 - 18,333
BA#1 (Ordinance#6975, Proposed): 351,676 - - 351,676
True Up Beginning Balance 351,676 - - 351,676
Revised 2026 Budget-Fund 330 369,009 1,000 - 370,009
1 Real Estate Excise Tax Fund (#331) 1
2026 Adopted Budget 5,398,962 1,840,000 1,569,700 5,669,262
Previous Budget Amendments - - - -
2026 Amended Budget 5,398,962 1,840,000 1,569,700 5,669,262
BA#1 (Ordinance#6975,Proposed): 12,288,592 - - 12,288,592
True Up Beginning Balance (5,689,062) - - (5,689,062)
Transfer REET to F331 17,977,654 - - 17,977,654
Revised 2026 Budget-Fund 331 17,687,554 1,840,000 1,569,700 17,957,854
Page 35 of 51
Schedule C
Summary of 2026 Budget Adjustments by Fund
Budget Amendment#1 (Ordinance#6975)
Ending Fund
Beg.Fund Balance Revenues Expenditures Balance
Water Fund (#430)
2026 Adopted Budget 3,381,662 22,200,250 23,286,921 2,294,991
Previous Budget Amendments - - - -
2026 Amended Budget 3,381,662 22,200,250 23,286,921 2,294,991
BA#1 (Ordinance#6975,Proposed): 16,238,783 - - 16,238,783
True Up Beginning Balance 16,342,581 - - 16,342,581
2025 Utility Rate Study (51,998) - - (51,998)
Recover Expense Overages vs.Budget (51,800) - - (51,800)
Revised 2026 Budget-Fund 430 19,620,445 22,200,250 23,286,921 18,533,774
Sewer Fund (#431)
2026 Adopted Budget 14,725,640 11,505,000 12,425,228 13,805,412
Previous Budget Amendments - - - -
2026 Amended Budget 14,725,640 11,505,000 12,425,228 13,805,412
BA#1 (Ordinance#6975,Proposed): 12,156,668 - - 12,156,668
True Up Beginning Balance 12,240,632 - - 12,240,632 _
2025 Utility Rate Study (36,498) - - (36,498)
Recover Expense Overages vs.Budget (47,466) - - (47,466)
Revised 2026 Budget-Fund 431 26,882,308 11,505,000 12,425,228 25,962,080
Page 36 of 51
Schedule C
Summary of 2026 Budget Adjustments by Fund
Budget Amendment#1 (Ordinance#6975)
Ending Fund
Beg.Fund Balance Revenues Expenditures Balance
1 Storm Drainage Fund (#432) 1
2026 Adopted Budget 8,802,355 14,180,200 15,452,074 7,530,481 _
Previous Budget Amendments - - - - _
2026 Amended Budget 8,802,355 14,180,200 15,452,074 7,530,481
BA#1 (Ordinance#6975,Proposed): 12,858,876 - - 12,858,876
True Up Beginning Balance 12,813,915 - - 12,813,915
2025 Utility Rate Study (35,164) - - (35,164)
Recover Expense Overages vs.Budget (49,875) - - (49,875)
nodes()Storm Capacity Grant CF 130,000 - - 130,000
Revised 2026 Budget-Fund 432 21,661,231 14,180,200 15,452,074 20,389,357
1Sewer Metro Sub Fund (#433)
2026 Adopted Budget 4,600,626 24,515,000 24,472,000 4,643,626
Previous Budget Amendments - - - -
2026 Amended Budget 4,600,626 24,515,000 24,472,000 4,643,626
BA#1 (Ordinance#6975,Proposed): 317,585 - - 317,585
True Up Beginning Balance 317,585 - - 317,585
Revised 2026 Budget-Fund 433 4,918,211 24,515,000 24,472,000 4,961,211
1 Solid Waste Fund (#434) 1
2026 Adopted Budget 2,349,471 34,866,600 34,040,130 3,175,941
Previous Budget Amendments - - - - _
2026 Amended Budget 2,349,471 34,866,600 34,040,130 3,175,941
BA#1 (Ordinance#6975,Proposed): (66,980) - - (66,980)
True Up Beginning Balance (66,980) - - (66,980)
Revised 2026 Budget-Fund 434 2,282,491 34,866,600 34,040,130 3,108,961
Page 37 of 51
Schedule C
Summary of 2026 Budget Adjustments by Fund
Budget Amendment#1 (Ordinance#6975)
Ending Fund
Beg.Fund Balance Revenues Expenditures Balance
Airport Fund (#435)
2026 Adopted Budget 1,409,851 2,512,400 2,973,025 949,226
Previous Budget Amendments - - - - _
2026 Amended Budget 1,409,851 2,512,400 2,973,025 949,226
BA#1 (Ordinance#6975,Proposed): 233,793 - - 233,793
True Up Beginning Balance 233,793 - - 233,793
Revised 2026 Budget-Fund 435 1,643,644 2,512,400 2,973,025 1,183,019
Cemetery Fund (#436)
2026 Adopted Budget 1,096,017 1,696,800 2,098,241 694,576
Previous Budget Amendments - - - - _
2026 Amended Budget 1,096,017 1,696,800 2,098,241 694,576
BA#1 (Ordinance#6975,Proposed): 53,857 - - 53,857
True Up Beginning Balance 53,857 - - 53,857
Revised 2026 Budget-Fund 436 1,149,874 1,696,800 2,098,241 748,433
Insurance Fund (#501)
2026 Adopted Budget 1,215,996 5,609,318 5,771,818 1,053,496
Previous Budget Amendments - - - - _
2026 Amended Budget 1,215,996 5,609,318 5,771,818 1,053,496
BA#1 (Ordinance#6975, Proposed): (65,962) - - (65,962)
True Up Beginning Balance (65,962) - - (65,962)
Revised 2026 Budget-Fund 501 1,150,034 5,609,318 5,771,818 987,534
Page 38 of 51
Schedule C
Summary of 2026 Budget Adjustments by Fund
Budget Amendment#1 (Ordinance#6975)
Ending Fund
Beg.Fund Balance Revenues Expenditures Balance
1Workers' Comp Fund (#503) 1
2026 Adopted Budget 3,663,569 1,225,300 1,060,400 3,828,469
Previous Budget Amendments - - - - _
2026 Amended Budget 3,663,569 1,225,300 1,060,400 3,828,469
BA#1 (Ordinance#6975,Proposed): 301,010 - - 301,010
True Up Beginning Balance 391,010 - - 391,010
Carryforward of Workers Comp Settlement (90,000) - - (90,000)
Revised 2026 Budget-Fund 503 3,964,579 1,225,300 1,060,400 4,129,479
1 Facilities Fund (#505) 1
2026 Adopted Budget 398,740 4,932,800 4,947,759 383,781
Previous Budget Amendments - - - -
2026 Amended Budget 398,740 4,932,800 4,947,759 383,781
BA#1 (Ordinance#6975,Proposed): (381,075) - - (381,075)
True Up Beginning Balance (280,075) - - (280,075)
Carry Forward of Senior Center Exterior Repairs (316,000) - - (316,000)
Recover Expense Overages vs.Budget 215,000 - - 215,000
Revised 2026 Budget-Fund 505 17,665 4,932,800 4,947,759 2,706
l Innovation & Technology Fund (#518) 1
2026 Adopted Budget 2,731,569 9,455,300 9,246,580 2,940,289
Previous Budget Amendments - - - - _
2026 Amended Budget 2,731,569 9,455,300 9,246,580 2,940,289
BA#1 (Ordinance#6975,Proposed): 896,743 - - 896,743
True Up Beginning Balance 896,743 - - 896,743
Revised 2026 Budget-Fund 518 3,628,312 9,455,300 9,246,580 3,837,032
Page 39 of 51
Schedule C
Summary of 2026 Budget Adjustments by Fund
Budget Amendment#1 (Ordinance#6975)
Ending Fund
Beg.Fund Balance Revenues Expenditures Balance
Equipment Rental Fund (#550)
2026 Adopted Budget 6,854,096 7,794,805 5,834,743 8,814,158
Previous Budget Amendments - - - -
2026 Amended Budget 6,854,096 7,794,805 5,834,743 8,814,158
BA#1 (Ordinance#6975,Proposed): 3,410,615 - - 3,410,615
True Up Beginning Balance 3,008,895 - - 3,008,895
CP2107 M&O Facility Improvements (208,000) - - (208,000)
Gr2404 Electric Sweeper Grt CF 609,720 - - 609,720
Revised 2026 Budget-Fund 550 10,264,711 7,794,805 5,834,743 12,224,773
Fire Pension Fund (#611)
2026 Adopted Budget 1,797,248 176,500 207,840 1,765,908
Previous Budget Amendments - - - -
2026 Amended Budget 1,797,248 176,500 207,840 1,765,908
BA#1 (Ordinance#6975, Proposed): 2,517 - - 2,517
True Up Beginning Balance 2,517 - - 2,517
Revised 2026 Budget-Fund 611 1,799,765 176,500 207,840 1,768,425
Cemetery Endowment Fund (#701)
2026 Adopted Budget 2,632,809 90,000 - 2,722,809
Previous Budget Amendments - - - -
2026 Amended Budget 2,632,809 90,000 - 2,722,809
BA#1 (Ordinance#6975, Proposed): (2,240) - - (2,240)
True Up Beginning Balance (2,240) - - (2,240)
Revised 2026 Budget-Fund 701 2,630,569 90,000 - 2,720,569
Grand Total -All Funds
Page 40 of 51
Schedule C
Summary of 2026 Budget Adjustments by Fund
Budget Amendment#1 (Ordinance#6975)
Ending Fund
Begs Fund Balance Revenues Ex nditures Balance _
2026 Adopted Budget 151,667,182 281,385,052 290,569,575 142,482,659
Previous Budget Amendments - - - - _
2026 Amended Budget 151,667,182 281,385,052 290,569,575 142,482,659
I Total BA#1 (Ordinance#6975,Proposed): 94,572,360 296,333 230,029 94,638,664
Revised 2026 Budget 246,239,542 281,681,385 290,799,604 237,121,323
527,920,927 527,920,927
Page 41 of 51
Schedule D
2026 Ending Fund Balance/Working Capital
by Fund
2026 2026 BA#1
Adopted Adopted BA#1 BA#1 (ORD#6975)
Beginning Ending (ORD#6975) (ORD#6975) Net Change in Revised Ending
Fund Balance Balance Revenues Expenditures Fund Balance Balance
General Fund(#001) 33,158,530 26,085,952 18,803,984_ 230,029 18,573,955_ 44,659,907
General Transportation Fund(#102) 5,168,764 6,609,437 6,172,794_ - _ 6,172,794_ 12,782,231 _
Hotel/Motel Tax Fund(#104) 477,680 479,080 (40,999) - _ (40,999)_ 438,081 _
Arterial Street Preservation Fund(#105) 1,756,224 1,738,224 3,721,721 _ - 3,721,721 _ 5,459,945
American Rescue Plan Act Fund(#106) - - - - - -
Drug Forfeiture Fund(#117) 654,270 509,484 71,379 - 71,379 580,863
Recreation Trails Fund(#120) 61,320 68,820 (97). - > (97). 68,723
BIA Fund(#121) - - - - a - -
Cumulative Reserve Fund(#122) 33,171,351 32,425,751 (5,558,473)p - (5,558,473)• 9 26,867,278
Mitigation Fees Fund(#124) 3,441,291 1,883,818 8,472,821 - - - 8,472,821 - 10,356,639
2020 LTGO A&B Refunding Bonds Fund(#232) 509,036 509,136 (32,936) - _ (32,936)_ 476,200
SCORE Debt Service Fund(#238) - - - _ - _ - _ - _
LID Guarantee Fund(#249) - - - _ - _ - _ - _
Golf/Cemetery 2016 Refunding Fund(#276) - - - _ - _ - _ -
Parks Construction Fund(#321) 490,199 516,499 287,545_ - 287,545_ 804,044
Capital Improvements Fund(#328) 1,561,564 1,582,064 4,573,926 - 4,573,926 6,155,990
Local Revitalization Fund(#330) 17,333 18,333 351,676> - > 351,676 a 370,009
Real Estate Excise Tax Fund(#331) 5,398,962 5,669,262 12,288,592> - P 12,288,592 a 17,957,854
Water Fund(#430) 3,381,662 2,294,991 16,238,783 P - 16,238,783< 18,533,774
Sewer Fund(#431) 14,725,640 13,805,412 12,156,668- - - 12,156,668- 25,962,080
Storm Drainage Fund(#432) 8,802,355 7,530,481 12,858,876_ - _ 12,858,876 20,389,357
Sewer Metro Sub Fund(#433) 4,600,626 4,643,626 317,585_ - _ 317,585_ 4,961,211 _
Solid Waste Fund(#434) 2,349,471 3,175,941 (66,980) - _ (66,980)_ 3,108,961 _
Airport Fund(#435) 1,409,851 949,226 233,793_ - _ 233,793_ 1,183,019
Cemetery Fund(#436) 1,096,017 694,576 53,857 - 53,857 748,433
Insurance Fund(#501) 1,215,996 1,053,496 (65,962). - (65,962). 987,534
Workers'Comp Fund(#503) 3,663,569 3,828,469 301,010 - > 301,010 4,129,479
Facilities Fund(#505) 398,740 383,781 (381,075)* - P (381,075). 2,706
Innovation&Technology Fund(#518) 2,731,569 2,940,289 896,743 - 896,743 3,837,032
Equipment Rental Fund(#550) 6• ,854,096 8,814,158 3,410,615 P 3,410,615< 12,224,773
Fire Pension Fund(#611) 1,797,248 1,765,908 2,517_ - _ 2,517_ 1,768,425
•Cemetery Endowment Fund(#701) 2,632,809 2,722,809 (2,240) - (2,240) 2,720,569
Page 42 of 51
2025 / 2026
3udget Amendment # 1
CITY COUNCIL STUDY SESSION
MAY 12 , 2025
Page 43 of 51
Budget Adjustment # 1
Types of Adjustments
Beginning Fund Balance True-up
Carryforward unspent 2024 budget items
New programs with new offsetting revenue
Capital Project Adjustments
Page 44 of 51
General Fund —
Summary of Changes
$ 22,065, 118 beginning fund balance true-up
$4, 618, 506 carryforward items from 2024 (19 items)
$3.5 million is unspent ARPA programs
$718k in other grants
3 . $580,061 in programs with new revenue (7 items)
4. $ 1,071, 875 in new programs (3 items)
Includes 1 New LTE
Items are one-time or limited in term
Page 45 of 51
General
Details and F Impact
Type Description Department Revenue Expenditure Net Impact
Fund Balance True Up All $ - $ - $ 22,033,911
Carry Forward Veteran Park Plaza Pavers Parks, Art and Recration - 43,000 (43,000)
Carry Forward Development Regulatory Update Community Development - 135,839 (135,839)
Carry Forward Financial ERP Project Management Contract Finance 80,558 150,500 (69,942)
Carry Forward Public Art Parks, Art and Recration 13,750 55,900 (42,150)
Carry Forward Public Art Maintenance Parks, Art and Recration - 3,888 (3,888)
Carry Forward Postmark Furniture Parks, Art and Recration - 12,734 (12,734)
Carry Forward Kiwanis Sponorship - Youth Stage Eng. Grant Parks, Art and Recration 1,000 10,757 (9,757)
Carry Forward Misc Grants (11) Multiple 921,480 717,950 203,530
Carry Forward ARPA Multiple - 3,498,695 (3,498,695)
New Revenue COPS DOJ Grant Police 208,333 - 208,333
New Revenue IBIS System Grant Police 203,628 203,628 New Revenue WASPC Breathalyzer Grant Police 4,800 4,800 New Revenue 2025-2026 4Culture Grant Parks, Art and Recration 87,000 87,000 -
New Revenue Historical Society Grant Parks, Art and Recration 33,300 33,300 -
New Revenue KCD 2025 Farmers Market Grant Parks, Art and Recration 25,000 25,000 New Revenue 2025 LTAC Tourism Board Grant Parks, Art and Recration 18,000 18,000 New Program Recover 2024 Facility Fund Overages Non-Departmental - 65,859 (65,859)
New Program Stuck River Rd and Rainier Vista Sub Area Plan Community Development 940,000 940,000 New Program (1) NEW LTE - Peer Support Specialist Human Services - 66,016 (66,016)
Total General Fund Adjustments $ 2,535,849 $ 6,062,109 $ VV4s65J
General - ARPA Carry
Project Department CF Amount
DEI Dashboard DEI $ 37,195
Financial ERP Converstion Finance 301,500
2024 Human Services Grants Human Services 554,160
Emergency Housing Voucher Program Human Services 1,424,060
Encampment Cleanup Human Services 43,590
2025 Human Sevices Grants Human Services 500,000
Downtown Economic Stability Community Development 447,900
Community Violence Intervention Programs Police 31,790
Traffic Signals Public Works 135,000
Translation Services Public Works 23,500
Total ARPA Carry Forward (General Fund) $ 3,498,695
Page 47 of 51
All Other Funds -
Summary of Changes
$80, 548, 295 beginning fund balance true-up
$ 5, 775, 198 carryforward items from 2024 (9 items)
$3, 937,447 in programs with new revenue (8 items)
$3, 552, 551 in new programs (7 items)
Items are one-time
-$ 275, 000 in capital project reallocations (3 items)
Page 48 of 51
All Other Funds
Type Description Fund Revenue Expenditure Net Impact
Carry Forward Financial ERP Project Management Contract Cumulative Reserve Fund $ - $ 80,558 $ (80,558)
New Program City Parking Lot Replacement Cumulative Reserve Fund to Capital Imp - 2,510,000 (2,510,000)
Carry Forward Financial ERP Contract Cumulative Reserve Fund to IT - 2,485,600 (2,485,600)
New Program Undercover Vehicle Forfeiture 15,000 30,000 (15,000)
New Program LTAC Funding Hotel/Motel Tax - 27,450 (27,450)
Carry Forward Facilities Master Plan Capital Improvements 2,300,000 2,300,000 -
Carry Forward Street Light Rebate Capital Improvements - 18,040 (18,040)
Carry Forward Move REET to New Fund Capital Improvements and REET (NEW) 17,977,654 17,977,654 -
Carry Forward Roadway Channelization Maintenance General Transportation - 75,000 (75,000)
New Revenue AWN/49th TIB Grant General Transportation 504,000 504,000 New Revenue AWS - Hemlock to Poplar WSDOT Grant General Transportation 1,999,913 1,999,913 New Revenue R St Utility Conflicts (funded by ext providers) General Transportation - 27,077 (27,077)
New Revenue A St SE WSDOT Grant General Transportation 609,650 - 609,650
New Revenue 1st St NE/NW WSDOT Grant General Transportation 6,500 6,500 New Revenue Lake Tapps Pkwy Lighting Federal Grant General Transportation 1,300,000 1,300,000 New Revenue 304th/116th Developer Funds General Transportation 62,500 62,500 -
Capital Reallocation AWS - Hemlock to Poplar WSDOT Grant Mitigation Funds - (450,000) 450,000
Capital Reallocation 125 E Main Street Demo Mitigation Funds to Capital Imp - 175,000 (175,000)
Capital Reallocation Theater Park Plaza Mitigation Funds to Capital Imp - 100,000 (100,000)
Capital Reallocation Jacobson Tree Farm Park Mitigation Funds to Capital Imp - (100,000) 100,000
Subtotal Special Revenue and Capital Funds $ 30,052,334 $ 34,406,409 $ (4,354,075)
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All Other Funds
Detailed continued
Type Description Fund Revenue Expenditure Net Impact
New Program Utility Rate Study Sewer $ - $ 36,498 $ (36,498)
New Program Recover 2024 Facility Fund Overages Sewer - 47,766 (47,766)
New Revenue 2025 Grants (3) Solid Waste 37,457 37,457 -
Carry Forward Storm Capacity Grant Storm 130,000 - 130,000
New Program Utility Rate Study Storm - 35,164 (35,164)
New Program Recover 2024 Facility Fund Overages Storm - 49,875 (49,875)
New Program Utility Rate Study Water - 51,998 (51,998)
New Program Recover 2024 Facility Fund Overages Water - 51,800 (51,800)
Carry Forward Workers Comp Settlement Insurance 410,000 500,000 (90,000)
Carry Forward Electric Sweeper Grant Equipment Rental 609,720 - 609,720
New Program M&O Facility Improvements Equipment Rental - 208,000 (208,000)
Carry Forward Senior Center Exterior Repairs Facilities - 316,000 (316,000)
New Program Recover 2024 Facility Fund Overages Facilities 215,000 - 215,000
Subtotal Proprietery Funds $ 1,402,177 $ 1,334,558 $ 67,619
Total Adjustments -All Other Funds $ 31,454,511 $ 35,740,967 $ (4,286,456)
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Next Steps :
May 19, 2025
Adopt BA#1