HomeMy WebLinkAbout2027-28 Preliminary Biennial BudgetOctober 26, 2026
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 2027-2028 Preliminary Budget.
2027-2028 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 aligning expenditure budgets with available revenue
streams and not spending beyond the City’s available resources. In addition, the proposed budget
maintains the existing reserve balance policies to ensure sufficient resources are available for pursuing
future opportunities as they arise, while being able to sustain unexpected 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.
The 2027-2028 budget recommendations are based on a thorough analysis of the current biennium’s
revenue and expenditure trends, as well as long-range trending and forecasting. 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
economic downturns.
Additionally, the City is transitioning the General Fund and internal service funds to a zero-based,
program-based budget model. Departments operating in these funds were tasked with rebuilding their
budget from the ground up rather than rolling forward existing budget line items, challenging
assumptions and reevaluating priorities. These budgets are organized around functional units or service
deliveries designated as “programs,” providing increased transparency and deeper insight into City
operations.
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:
o Required by state law or City policy and additional responsibility cannot be absorbed by existing
staff or resources;
o Existing levels of service could no longer be maintained with existing resources;
o The program or FTE is supported with offsetting revenues or cost savings;
o The program generates economic development and/or increased revenue generation;
o The request aided in retaining and recruiting a diverse and skilled workforce; and/or
o The request helped to mitigate the risk of substantial financial losses.
The Council’s involvement in the budget development process went as follows:
Date Workshop
21-Sep Budget process, fund review and General Fund overview
29-Sep General Fund and Capital Facilities Plan (capital)
30-Sep Internal Service funds and proprietary funds
26-Oct Preliminary budget presentation
i
The Preliminary 2027-2028 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 $327,691,362 for 2027 and is 26% less than the amended 2026 budget. This is
mostly attributable to capital projects and associated transfers budgeted in 2026; unspent budget
authority for multi-year projects will be carried forward into the 2027-2028 biennial budget as necessary.
The citywide preliminary budget for 2028 is $363,626,189 and 18% less than the 2026 budget, again
mainly attributable to multi-year capital project budgets. Sections I and V include a detailed presentation
of the City’s budget.
2027-2028 Preliminary Budget Summary
The remainder of this memorandum summarizes the key changes and factors included in the 2027-
2028 Preliminary Budget over the 2025-2026 Amended Budget.
Salaries and Benefits
Salaries and benefits account for about 36% 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 2027-2028 budgeted
salaries and expenditures include:
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 Commanders contract
is currently under negotiation, while the other Police bargaining units’ contracts extend through
2027, and the current Teamsters contract lasts through 2028;
o Unaffiliated salary increases in 2027 and 2028 are assumed to be commensurate with CPI. An
unaffiliated longevity pay program is included in the budget proposal;
o 10% average increase for medical insurance (2027 and 2028);
o 5% increase in dental insurance (2027 and 2028);
o PERS 2 and 3 employer contributions remain at the current rate of 5.58%. LEOFF 2 is projected
to increase slightly from 5.32% to 5.52%; and
o No increases are projected for Labor and Industries industrial insurance.
In addition to the normal salary and benefit increases listed above, there are requests for additional
citywide FTE’s in 2027 and 2028. These new FTEs are requested in the Program Improvements section,
beginning on page 339. All staffing changes are noted on page 22 with total authorized FTEs of 524 in
2027 and 525 in 2028.
The net effect of all staffing and salary changes is an increase in citywide salaries and wages of 10.9%
in 2027 to $67.3 million and an additional 4.6% increase in 2028 over 2027 to $70.4 million. Citywide
benefits will see an increase of 0.8% over 2026 to $27.5 million in 2027 and increase 7.5% to $29.5
million in 2028.
General Fund Budget Highlights
The total General Fund budget is $125.9 million for 2027 and $130.9 million for 2028. The 2027 budget
is 10.4% higher than the adopted 2026 budget, although it is only 0.5% higher compared to the amended
2026 budget. The 2028 budget is 4.4% higher than 2027 [page 71].
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 22.5% of total General Fund revenues. The
forecast assumes statutory maximum levy increase of 1% plus new construction, which
accounts for $26.7 million and $27.7 million in 2027 and 2028, respectively [page 54];
o Sales taxes – 2026 sales tax revenue is forecasted to end 7.2% above budget due to strong
economic conditions. In 2027, collections are budgeted assuming continued growth, resulting
in revenue of $32.3 million, an increase of 5.7% over the 2026 estimate. The second year of
ii
the biennium is projected more conservatively at 1.0% growth, accounting for $32.6 million in
sales tax revenue in 2028 [page 55];
o Utility Taxes – the General Fund collects taxes on utility services both from city-owned utilities
and privately-operated utilities, which accounts for approximately 16% of the General Fund’s
annual resources. The City levies a 6% tax on private utilities (with 1% allocated to funding
capital transportation projects) and 11.5% on City-owned utilities (with 2.5% allocated funding
capital transportation projects). [page 55];
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 2026. With continued discovery efforts and the onboarding of a field and compliance auditor
in late 2024 to support enforcement, collections are anticipated to remain strong throughout the
next biennium [page 55].
Expenditures – Budgeted General Fund expenditures are projected to increase by $627 thousand from
the 2026 amended budget to the 2027 budget and increase a further $4.9 million in 2028. This is
attributable to:
o Spenddown of remaining one-time funds in 2026 resulting from savings due to ARPA funding.
The General Fund has $5.0 million in expenditures related to ARPA mitigation budgeted in 2026,
including transfers-out. The removal of these non-recurring expenditures after 2026 significantly
offsets increases in other expenditures.
o Debt service of $1.2 million budgeted in 2026 related to the Facilities Master Plan. The bonds
associated with this debt service are now anticipated to be issued in mid-2028, and the removal
of this expenditure in 2027 offsets increases in other expenditures. The reintroduction of the
bond debt service at a higher rate of $2.5 million in 2028 helps drive a year-over-year increase
during the biennium.
o The final payment related to King County District Court services, anticipated in 2027, estimated
to be $3.1 million. The sunsetting of this contract significantly lowers professional services costs
in 2028, though much of this cost will have shifted to the Auburn Municipal Court.
o Salary and benefit increases. Salaries and benefits account for about 56% of the City’s General
Fund expenditures. General Fund salaries and benefits are budgeted to increase by $5.7 million
from 2026 to 2027 and a further $3.9 million from 2027 to 2028. This includes new FTEs
requested in the 2027-2028 biennium.
o Several significant factors contributing to an increase of General Fund expenditures from 2026
to 2027. These include increases to public utility expenses, SCORE member contributions,
Axon technology hardware and services, and public defender services.
o Increased internal service fund (ISF) charges, including services for: communications,
technology, facilities maintenance, and equipment replacement and maintenance. Although
these charges decrease by 1.1% in 2027, ISF charges increase by 4.2% or $839 thousand from
2027 to 2028. 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 $44.1 million in 2027
and again to $34.7 million in 2028. Ending Fund balance meets the City’s reserve requirements through
the end of 2028, which ranges between $10.5 million and $15.8 million. The following is a summary of
estimated ending fund balances compared to the City’s policy [pages 40-41]:
Estimated Ending Minimum Fund Balance per Policy Maximum Fund Balance per Policy
Fund Balance 8%Over (under)12%Over (under)
2026 Estimated 49,512,882 9,776,813 39,736,069 14,737,342 34,775,540
2027 Proposed 44,125,718 10,075,052 34,050,666 15,112,579 29,013,139
2028 Proposed 34,660,939 10,469,090 24,191,849 15,703,634 18,957,305
iii
Future Challenges – Several challenges continue to impact the City and affect available revenues
and expenditures in the 2027-2028 budget. These include:
o Inflationary costs increasing faster than available revenue sources;
o Growing need for human services (homelessness services and mental health);
o Increasing difficulty attracting and retaining a skilled and diverse workforce; and
o Sustainable, long-term funding for capital 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.
Major street projects for 2027 and 2028 include: East Valley Highway widening, Lea Hill Road and 104th
Avenue SE roundabout, the Local Street Preservation and Replacement program, the Arterial and
Collector Street Preservation and Replacement program, and SE 304th/11th Avenue SE roundabout.
Funding for street projects comes from fund balance, motor vehicle fuel taxes, traffic impact fees,
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
$17.6 million in 2027 and $15.2 million in 2028 [page 233];
The Transportation Benefit District Fund was established in the 2025-2026 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. The fund’s budget totals $3.8 million in 2027 and $3.1 million in 2028
[page 235];
The Cumulative Reserve Fund serves as the City’s general savings or rainy-day fund. This fund is
budgeted to end 2028 with $16.4 million (12.5% of General Fund budgeted expenditures), which meets
the City’s reserve funding goals of 11-36%. [page 148];
Capital Project Fund Highlights
The Capital Improvements Fund budget totals $10.1 million in 2027 and $19.0 million in 2028,
excluding ending fund balance. Major projects in this fund include the Facilities Master Plan (Police HQ,
Public Works M&O and Parks M&O components), Auburn Resource Center tenant improvements, GSA
property driveway access and utility service, and the Active Transportation – Safety, ADA and Repair
program [page 152];
The Municipal Parks Construction Fund budget totals $1.8 million in 2027 and $4.2 million in 2028.
Major projects include Brannan Park improvements, Game Farm Park improvements, and replacing the
maintenance building at the Auburn Golf Course [page 293];
The Local Revitalization Fund has no new projects budgeted in 2027-2028. The fund will remain open
until existing projects are completed [page 154];
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: the Annual Distribution System Improvements program,
the Street Utility Improvements program, Cascade Water Alliance water rights purchases, Well 7
Treatment Phase 1, and the Water Repair and Replacement program. At the end of 2028, the water
utility is budgeted to end with $6.0 million in working capital
In the sewer utility, major projects include: annual inspection, repair, replacement programs, street utility
improvements, R Street SE mobility improvements, and Roegner Park sewer capacity improvements.
At the end of 2026, the sewer utility is budgeted to end with $26.1 million in working capital.
iv
In the storm drainage utility, major projects include: annual pipeline repair and replacement and
extension projects, street utility projects, and Vintage Hills biofiltration swale retrofit. The storm drainage
utility is budgeted to end with $13.7 million in working capital [pages 240, 245, 250];
The Solid Waste Fund currently has rates adopted through 2026, with a rate study in progress to
determine rates through the upcoming biennium. The existing study was used to inform the budget
forecast, which was designed 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 $4.2 million in working capital [page 159];
The Airport Fund is not currently expecting additional Federal Aviation Administration grants or loan
proceeds during 2027-2028, and as such is anticipating significantly reduced capital expenditures
compared to the prior biennium. This fund is budgeted to end 2028 with $2.1 million in working capital
[page 254];
Revenues at the Cemetery Fund are projected to increase in 2027 and 2028, though the increase has
been forecast conservatively. This fund is budgeted to end 2028 with $985,810 in working capital [page
296].
Internal Service Funds
Equipment Rental and Replacement Fund (ERR) has an anticipated ending working capital balance
of $15.9 million in 2028. There are no major capital projects budgeted during the biennium. The 2027-
2028 budget includes 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 256];
The Facilities Fund is budgeted to end 2028 with $620,200 in working capital. Significant facility
maintenance efforts include replacement of two boilers at City Hall, upkeep of HVAC equipment at City-
owned buildings, duct cleaning, generator maintenance, and miscellaneous building repair projects [page
116];
The Communications Fund is new in 2027-2028, and houses costs associated with citywide
multimedia, website, social media, printing, mailing, advertising, and other functions. This activity was
previously housed in the Innovation and Technology Fund. The Communications Fund is budgeted to
end 2028 with $415 thousand in working capital [page 97].
The Innovation and Technology Fund is projected to end 2028 with $3.4 million in working capital.
Significant IT projects in 2027-2028 include replacement of the Springbrook utility billing and TRAKiT
permitting software, new infrastructure installations, and new fiber and wireless expansion [page 301].
Program Improvements
Total proposed ongoing program improvement expenditures (net of revenue) total $7.7 million and
proposed one-time improvements total $1.8 million. A summary and detail of the funded program
improvements are included in this budget [page 340].
v
vi
Table of Contents
PAGE PAGE
Preface 317 Section V: Budget Details
i
vii
ix 318
xi 320
xxiii 322
xxv 324
326
1 Section I: Budget Summary 327
328
329
332
1 334
4 337
5
6 339 Section VI: Proposed Program Improvements
11
17
21
* Airport 341
25 Section II: Process / Policies * Cemetery 342
* Engineering 343
25 * Facilities 348
25 * Finance 349
26 * Human Resources 350
27 * Innovation & Technology 351
28 * Community Development 352
29 * Police 354
31 * Parks, Arts and Recreation 356
43 * Storm 359
47 Section III: Financial Plan 361 Section VII: Capital Planning, Programming,
and Budget
48
53
59
62
65 365
67 379
69 395
70 404
71 413
73 425
76
78 435
83 Section IV: Operating Budget
87
107
123
133
163
171
181
197
207
221
265
299
307
* budget-in-brief * 2027 Revenue by Type – All Funds
* budget ordinances * 2027 Expenditures by Object – All Funds
* Auburn's vision and mission statement * 2028 Revenue by Type – All Funds
Provides introductory information, including:Includes tables, charts, and other information that
* the budget memorandum to Council provide supporting detail and explanation to the
* the table of contents summary budget:
provides comparisons to previous years' revenues and
expenditures. Includes:
* a reader's guide
* the Mayor's transmittal letter * 2028 Expenditures by Object – All Funds
* 2027 Budget Summary – All Funds
Summarizes the 2027-2028 biennial budget and
* 2028 Budget Summary – All Funds
* Administrative Structure
* Costs by Administrative Structure
* General Fund Expenditures by Department
* General Fund Expenditures by Program
* the City's financial structure
* a discussion of the general fiscal environment
* key issues affecting the budget
* Citywide Interfund Operating Transfers
* purpose and structure
* summary-level budget reports
* comparative budget summaries
* staffing trends
Presents the program improvements that have been
recommended by the Mayor and City Council during
* components of the budget
* budget policies
* the 2027-2028 budget strategy
budget deliberations:
Describes:
* the City's organization
* basis of budgeting
* budget process
* calendar
- Fiduciary Funds
the following four years. Projects are listed in the following
Provides:
* Analyses of budgeted revenues and expenditures
* A revenue analysis for each fund type:
- General Fund
- Special Revenue Funds
- Capital Project Funds
* Sanitary Sewer projects
* Water Utility projects
Summarizes the City's Capital Facilities Plan (CFP)
- Enterprise Funds
showing capital projects budgeted for 2027 and 2028
- Internal Service Funds
along with the capital facilities plan for these projects in the
* Storm Drainage projects
* Parks, Arts and Recreation projects
* General Municipal projects and Community
- Permanent Fund
* The General Fund six-year financial forecast
* Long-term debt obligations and debt capacity
General Fund budget; and sections for each
* General Fund fiscal capacity
* Mayor and City Council
* Working capital for proprietary funds
Includes an introduction, including a list of sections for
Improvements
which information is presented in this section; summary
* Other Proprietary Fund projects
tables and graphs for the baseline budget and the
* Cross-Departmental Programs
* Transportation projects
following sections:
* Human Resources and Risk Management
* Finance
* Legal
administrative department:
* Parks, Arts & Recreation
* Municipal Court
* Innovation & Technology
* Human Services
* Community Development
* Police Department
* Public Works
* Administration
vii
viii
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:
BUDGET HIGHLIGHTS:
2027-2028 CITYWIDE REVENUES BY TYPE: 2027-2028 CITY-WIDE EXPENDITURES BY FUND TYPE:
WHERE
YOUR
2026
PROPERTY
TAXDOLLAR
GOES:
Demand for services ꟷ including public safety, human services, and transportation ꟷ continues to increase faster than expected revenue
YOUR
2026
SALES
TAXDOLLAR
GOES:
SUSTAINABILITY
Creating a sustainable future for our community.
Promoting community-wide health and safety
wellness.
The City is implementing a municipal court in 2027, requiring an effective operational transition from King County District Court.
2027 - 2028
expenditures are non-discretionary.
Key issues affecting the 2027-2028 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:
The City's General Fund and internal service funds are transitioning to a zero-based, program-based budget. Departments rebuilt budgets
from the ground up based around identified functional units and service delivery, reevaluating assumptions and adding transparency.
Many City revenues exceeded budget, while expenditures were closely constrained in the prior biennum. However, several factors,
including rising wages, increased cost of fuel and goods, and higher interest rates, indicate the possibility of a recession next biennium.
The City faces increased mandatory costs such as insurance, SCORE and ValleyCom contributions. More than 80% of General Fund
SERVICE Providing transparent government service. Stewarding our environment.
Encouraging a diverse and thriving marketplace for
consumers and businesses.
Celebrating our diverse cultures, heritage, and
community.
Developing and preserving attractive and
interesting places where people want to be.
$256.8 M $254.8 M
$69.6 M $60.2 M $45.2 M
$5.7 M
$0
$100
$200
General Enterprise SpecialRevenue InternalService CapitalProject DebtService
Mi
l
l
i
o
n
s
16.5%
Intergovern-
mental
3.4%
Taxes31.5%
Charges for
Service
48.7%
$650.4 M
ix
Major Projects Planned for 2027-2028:
East Valley Highway Widening $ 8.4 M Facilities Master Plan - Police HQ $ 17.0 M
Local Street Preservation Program 5.3 M Water Annual Distribution Improvements Program 5.4 MLea Hill Rd & 104th Ave SE Roundabout 4.3 M Auburn Community Resource Center Improvements 3.0 MArterial & Collector Street Preservation Program 2.9 M Street Utility Improvements Program 2.8 MSE 304th/116th Avenue SE Roundabout 2.7 M Facilities Master Plan - Parks M&O 2.7 MA St. SE Preservation (17th St SE to 37th St SE) 1.9 M Brannan Park Improvements 2.6 MLake Tapps Pkwy Pres. (Sumner Tapps to 82nd) 1.3 M Sanitary Sewer Repair and Replacement Program 2.4 MR St. SE Mobility Improvements 1.1 M Cascade Water Alliance Water Purchase 1.7 M
SIGNIFICANT NEW PROGRAMS AND INITIATIVES:
Department Duration
Mayor Nancy Backus
Ongoing -$ 1,300,000$ Deputy Mayor Tracy Taylor-Turner
Finance One-Time - 1,000,000 Council Member Cheryl Rakes
Police Modern Axon Contract Ongoing 772,500 772,500 Council Member Kate Baldwin
Street Channelization Ongoing 585,126 501,370 Council Member Brian Lott
HR Unaffiliated Employee Longevity Ongoing 416,400 467,000 Council Member Clinton Taylor
Parks Downtown Park Activation Ongoing 355,930 369,250 Council Member Lisa Stirgus
Comm. Dev.Downtown Recruitment/Retention Ongoing 300,000 300,000 Council Member Hanan Amer
For more details, the City's 2027-2028 budget is posted on the City's website at: http://www.auburnwa.gov/BiennialBudget
2027
Net Cost
2028
Net Cost
Street Projects Other Projects
Program Title ELECTED OFFICIALS:
Personnel
56.1% Operating
Expenses
27.4%
Other Expenses
16.4%
$256.8 M
2.3% 3.1%
3.8% 4.5% 9.5% 76.8%
Miscellaneous
Licenses & Permits
Fines & Forfeitures
Intergovernmental
Charges for Service
Taxes
$241.9 M
$7.3 M
$9.8 M
$10.2 M
$11.1 M
$29.4 M
$42.2 M
$45.7 M
$98.5 M
Economic Environment
Health & Human Services
Physical Environment
Transportation
Culture and Recreation
Interfunds and Transfers
General Government
Public Safety
$256.8 M
$256.8 MGeneral Transportation 30.5%
General Municipal 30.0%
Water 20.1%
Sewer 7.8%
Municipal Parks 6.2%
Storm
3.7%
Other 1.3%Airport 0.5%
$96.8 M
Admin1.1%
Mayor & Council
2.3% Human Resources
2.5% Non-Dept
3.8%
Human Services4.1%
Legal
4.4%
Finance4.8%
Municipal Court5.1%
Comm. Dev.5.9% Public Works
9.4% Parks, Arts & Rec15.3%
Police41.4%
$96.8 M
x
--------------------------------
Ordinance No. 7034
October 23, 2026
Page 1 of 5 Rev. 2026
ORDINANCE NO. 7034
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
AUBURN, WASHINGTON, ADOPTING THE 2027-2028
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 2027-2028. 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 would conduct a public hearing on November 2, 2026, to consider this preliminary
operating 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 City
Council of the City of Auburn would meet on November 16, 2026 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; f) 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; g) at the meeting held by the City Council on the
November 16, 2026 the City Council considered modifications of the proposed budget
and approved the 2027-2028 biennial budget for the City of Auburn as adopted by this
Ordinance as shown on Schedule A.
xi
--------------------------------
Ordinance No. 7034
October 23, 2026
Page 2 of 5 Rev. 2026
Section 2. Implementation. The Mayor is authorized to implement those
administrative procedures necessary to carry out the directives of this legislation.
Section 3. Severability. The provisions of this Ordinance are declared to be
separate and severable. The invalidity of any clause, sentence, paragraph, subdivision,
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. Corrections. The City Clerk and the codifiers of this Ordinance are
authorized to make necessary corrections to this Ordinance including, but not limited to,
the correction of scrivener’s/clerical errors, references, Ordinance numbering,
section/subsection numbers, and any references thereto.
Section 5. Effective date. This Ordinance will take effect and be in force five
days from and after its passage, approval, and publication as provided by law.
INTRODUCED: _______________
PASSED: ____________________
APPROVED: _________________
____________________________
NANCY BACKUS, MAYOR
ATTEST:
______________________________
Shawn Campbell, MMC, City Clerk
APPROVED AS TO FORM:
____________________________
Paul Byrne, Acting City Attorney
xii
--------------------------------
Ordinance No. 7034
October 23, 2026
Page 3 of 5 Rev. 2026
Published: _____________________________________________________________
xiii
--------------------------------
Ordinance No. 7034
October 23, 2026
Page 4 of 5 Rev. 2026
Schedule A
Beginning
Fund Balance
2027
Resources
2027
Expenditures
Ending
Fund Balance
49,512,882$ 120,550,992$ 125,938,156$ 44,125,718$
General Transportation 8,172,889 16,054,896 17,567,027 6,660,758
Hotel/Motel Tax 433,373 198,300 177,100 454,573
Transportation Benefit District 5,989,775 2,271,600 3,762,323 4,499,052
Drug Forfeiture 712,446 326,100 611,489 427,057
Recreational Trails 73,429 9,000 60,000 22,429
Cumulative Reserve 40,254,078 1,100,000 9,065,600 32,288,478
Mitigation Fees 2,973,137 1,302,600 1,134,567 3,141,170
Local Revitalization 2010 C&D Bond 523,605 1,497,100 1,497,100 523,605
SCORE 2009 A&B Bond - 1,366,700 1,366,700 -
Municipal Park Construction 1,652,345 1,671,400 1,816,000 1,507,745
Capital Improvements 5,340,845 10,806,000 10,105,000 6,041,845
Local Revitalization 51,537 1,000 - 52,537
Real Estate Excise Tax 11,629,707 1,800,000 3,838,200 9,591,507
Water 11,303,814 24,901,700 28,151,004 8,054,510
Sewer 23,664,915 13,443,000 10,847,069 26,260,846
Sewer Metro 6,105,725 27,935,000 27,628,000 6,412,725
Storm Drainage 11,047,877 15,681,000 13,850,513 12,878,364
Solid Waste 3,743,007 36,658,200 36,441,700 3,959,507
Airport 1,576,204 2,921,975 2,726,865 1,771,314
Cemetery 1,797,441 1,826,800 2,204,815 1,419,426
Insurance 1,097,416 2,805,400 2,953,900 948,916
Workers' Compensation 3,948,744 1,350,000 1,104,965 4,193,779
Facilities 440,383 6,351,570 6,261,658 530,295
Communications 372,478 1,723,900 1,705,090 391,288
Innovation and Technology 3,344,290 9,694,366 9,773,638 3,265,018
Equipment Rental 10,136,687 9,248,870 6,814,113 12,571,444
FI
D
U
C
I
A
R
Y
FU
N
D
S
Fire Pension 1,917,975 178,400 288,770 1,807,605
PE
R
M
A
N
E
N
T
FU
N
D
S
Cemetery Endowment Care 2,935,942 145,000 - 3,080,942
210,752,946$ 313,820,869$ 327,691,362$ 196,882,453$
DE
B
T
SE
R
V
I
C
E
Fund
GENERAL FUND
SP
E
C
I
A
L
R
E
V
E
N
U
E
F
U
N
D
S
CA
P
I
T
A
L
PR
O
J
E
C
T
S
EN
T
E
R
P
R
I
S
E
F
U
N
D
S
IN
T
E
R
N
A
L
S
E
R
V
I
C
E
F
U
N
D
S
TOTAL
TOTAL BUDGET $524,573,815 $524,573,815
xiv
--------------------------------
Ordinance No. 7034
October 23, 2026
Page 5 of 5 Rev. 2026
Schedule A
Beginning
Fund Balance
2028
Resources
2028
Expenditures
Ending
Fund Balance
44,125,718$ 121,398,841$ 130,863,620$ 34,660,939$
General Transportation 6,660,758 14,976,873 15,189,720 6,447,911
Hotel/Motel Tax 454,573 195,800 177,100 473,273
Transportation Benefit District 4,499,052 2,295,500 3,100,000 3,694,552
Drug Forfeiture 427,057 332,300 642,231 117,126
Recreational Trails 22,429 9,000 - 31,429
Cumulative Reserve 32,288,478 1,253,200 17,124,800 16,416,878
Mitigation Fees 3,141,170 1,302,600 1,018,873 3,424,897
Local Revitalization 2010 C&D Bond 523,605 1,505,800 1,505,800 523,605
SCORE 2009 A&B Bond - 1,365,500 1,365,500 -
Municipal Park Construction 1,507,745 3,333,100 4,211,000 629,845
Capital Improvements 6,041,845 19,586,000 19,038,200 6,589,645
Local Revitalization 52,537 1,000 - 53,537
Real Estate Excise Tax 9,591,507 1,800,000 6,182,800 5,208,707
Water 8,054,510 26,851,700 28,913,805 5,992,405
Sewer 26,260,846 13,734,700 13,857,780 26,137,766
Sewer Metro 6,412,725 31,822,000 31,151,000 7,083,725
Storm Drainage 12,878,364 16,208,900 15,367,117 13,720,147
Solid Waste 3,959,507 38,929,200 38,688,700 4,200,007
Airport 1,771,314 3,033,300 2,681,763 2,122,851
Cemetery 1,419,426 1,866,800 2,300,416 985,810
Insurance 948,916 3,016,600 3,165,100 800,416
Workers' Compensation 4,193,779 1,350,000 1,107,226 4,436,553
Facilities 530,295 7,287,080 7,197,178 620,197
Communications 391,288 1,802,800 1,779,256 414,832
Innovation and Technology 3,265,018 11,030,994 10,932,727 3,363,285
Equipment Rental 12,571,444 9,058,590 5,775,707 15,854,327
FI
D
U
C
I
A
R
Y
FU
N
D
S
Fire Pension 1,807,605 178,400 288,770 1,697,235
PE
R
M
A
N
E
N
T
FU
N
D
S
Cemetery Endowment Care 3,080,942 145,000 - 3,225,942
196,882,453$ 335,671,578$ 363,626,189$ 168,927,842$
DE
B
T
SE
R
V
I
C
E
Fund
GENERAL FUND
SP
E
C
I
A
L
R
E
V
E
N
U
E
F
U
N
D
S
CA
P
I
T
A
L
PR
O
J
E
C
T
S
$532,554,031
EN
T
E
R
P
R
I
S
E
F
U
N
D
S
$532,554,031
IN
T
E
R
N
A
L
S
E
R
V
I
C
E
F
U
N
D
S
TOTAL
TOTAL BUDGET
xv
--------------------------------
Ordinance No. 7035
September 10, 2026
Page 1 of 6 Rev. 2026
ORDINANCE NO. 7035
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
AUBURN, WASHINGTON, ADOPTING THE 2027-2032
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
xvi
--------------------------------
Ordinance No. 7035
September 10, 2026
Page 2 of 6 Rev. 2026
workshops on September 21, September 29 and September 30, 2026, and in study
session on October 26, 2026, and in public hearings November 2 and November 16,
2026; and
WHEREAS the City Council finds that the 2027-2032 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 2027-2032 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 authorized to implement those
administrative procedures necessary to carry out the directives of this legislation.
Section 3. Severability. The provisions of this Ordinance are declared to be
separate and severable. The invalidity of any clause, sentence, paragraph, subdivision,
section, or portion of this Ordinance, or the invalidity of the application of it to any person
or circumstance, will not affect the validity of the remainder of this Ordinance, or the
validity of its application to other persons or circumstances.
Section 4. Corrections. The City Clerk and the codifiers of this Ordinance are
authorized to make necessary corrections to this Ordinance including, but not limited to,
xvii
--------------------------------
Ordinance No. 7035
September 10, 2026
Page 3 of 6 Rev. 2026
the correction of scrivener’s/clerical errors, references, Ordinance numbering,
section/subsection numbers, and any references thereto.
Section 5. Effective date. This Ordinance will take effect and be in force five
days from and after its passage, approval, and publication as provided by law.
INTRODUCED: _______________
PASSED: ____________________
APPROVED: _________________
____________________________
NANCY BACKUS, MAYOR
ATTEST:
______________________________
Shawn Campbell, MMC, City Clerk
APPROVED AS TO FORM:
____________________________
Paul Byrne, Acting City Attorney
Published: _____________________________________________________________
xviii
--------------------------------
Ordinance No. 7035
September 10, 2026
Page 4 of 6 Rev. 2026
Exhibit A
FUNDING SOURCES - 2027 Fund
Balance
Federal
Sources
State
Sources REET
Other
Sources
Unsecured
Sources
Total Sources
By Fund
Transportation Projects 5,717,447$ 3,895,406$ -$ -$ 6,454,390$ 2,420,000$ 18,487,243$
Water Projects 9,989,962 - - - - - 9,989,962
Sewer Projects 2,712,990 - - - - - 2,712,990
Storm Drainage Projects 1,499,613 - - - - 500,000 1,999,613
Parks and Recreation Projects 106,000 - - 455,000 1,250,000 200,000 2,011,000
General Municipal Projects
and Community Improvements 50,000 - - 2,703,200 8,100,000 - 10,853,200
Other Proprietary Fund Projects 471,436 - - 680,000 - - 1,151,436
Total Funding by Source 20,547,448$ 3,895,406$ -$ 3,838,200$ 15,804,390$ 3,120,000$ 47,205,444$
EXPENDITURES - 2027 Design
Right
of Way Acquisition
Demolition &
Construction
Long Term
Debt
Unsecured
Expenditures
Total
Expenditures
Transportation Projects 550,000$ 240,323$ -$ 15,074,353$ 202,567$ 2,420,000$ 18,487,243$
Water Projects 1,079,728 - 934,810 7,975,424 - - 9,989,962
Sewer Projects 1,048,584 - -1,664,406 - - 2,712,990
Storm Drainage Projects 560,919 - -938,694 - 500,000 1,999,613
Parks and Recreation Projects 150,000 - -1,661,000 - 200,000 2,011,000
General Municipal Projects
and Community Improvements 950,000 - - 9,155,000 748,200 - 10,853,200
Other Proprietary Fund Projects 585,000 - - 341,000 225,436 - 1,151,436
Total Capital Expenditures 4,924,231$ 240,323$ 934,810$ 36,809,877$ 1,176,203$ 3,120,000$ 47,205,444$
FUNDING SOURCES - 2028 Fund
Balance
Federal
Sources
State
Sources REET
Other
Sources
Unsecured
Sources
Total Sources
By Fund
Transportation Projects 4,750,000$ 5,465,000$ -$ -$ 3,668,873$ 4,930,000$ 18,813,873$
Water Projects 9,443,200 - - - - - 9,443,200
Sewer Projects 4,850,800 - - - - - 4,850,800
Storm Drainage Projects 2,041,288 - - - - - 2,041,288
Parks and Recreation Projects 556,000 - - 1,575,000 2,075,000 375,000 4,581,000
General Municipal Projects
and Community Improvements 50,000 - - 3,307,800 16,280,000 - 19,637,800
Other Proprietary Fund Projects 425,436 - - 1,300,000 - - 1,725,436
Total Funding by Source 22,116,724$ 5,465,000$ -$ 6,182,800$ 22,023,873$ 5,305,000$ 61,093,397$
EXPENDITURES - 2028
Design
Right
of Way Acquisition
Demolition &
Construction
Long Term
Debt
Unsecured
Expenditures
Total
Expenditures
Transportation Projects 850,000$ -$ -$ 12,832,000$ 201,873$ 4,930,000$ 18,813,873$
Water Projects 2,985,772 - 934,810 5,522,618 - - 9,443,200
Sewer Projects 340,000 - -4,510,800 - - 4,850,800
Storm Drainage Projects 225,000 - -1,816,288 - - 2,041,288
Parks and Recreation Projects 295,000 - -3,911,000 - 375,000 4,581,000
General Municipal Projects
and Community Improvements 5,075,000 - - 13,810,000 752,800 - 19,637,800
Other Proprietary Fund Projects 330,000 - - 1,170,000 225,436 - 1,725,436
Total Capital Expenditures 10,100,772$ -$ 934,810$ 43,572,706$ 1,180,109$ 5,305,000$ 61,093,397$
CAPITAL PROJECTS SUMMARY
2027
2028
xix
--------------------------------
Ordinance No. 7035
September 10, 2026
Page 5 of 6 Rev. 2026
Exhibit A
EXPENDITURES - 2029 Design
Right
of Way Acquisition
Demolition &
Construction
Long Term
Debt
Unsecured
Expenditures
Total
Expenditures
Transportation Projects 1,150,000$ 600,000$ -$ 6,420,000$ 120,795$ 3,050,000$ 11,340,795$
Water Projects 980,000 - 1,642,665 16,123,574 - - 18,746,239
Sewer Projects 545,700 - - 1,900,200 - - 2,445,900
Storm Drainage Projects 445,262 - - 1,009,626 - - 1,454,888
Parks and Recreation Projects 125,000 - - 2,011,000 - 10,325,000 12,461,000
General Municipal Projects
and Community Improvements 3,973,000 - - 30,110,000 740,022 - 34,823,022
Other Proprietary Fund Projects 360,000 - - 135,000 225,436 905,000 1,625,436
Total Capital Expenditures 7,578,962$ 600,000$ 1,642,665$ 57,709,400$ 1,086,253$ 14,280,000$ 82,897,280$
EXPENDITURES - 2030 Design
Right
of Way Acquisition
Demolition &
Construction
Long Term
Debt
Unsecured
Expenditures
Total
Expenditures
Transportation Projects 1,100,000$ -$ -$ 6,750,000$ 120,503$ 4,614,159$ 12,584,662$
Water Projects 2,627,704 - - 13,012,620 - - 15,640,324
Sewer Projects 672,900 - - 6,660,600 - - 7,333,500
Storm Drainage Projects 225,000 - - 1,709,365 - - 1,934,365
Parks and Recreation Projects 715,000 - - 3,436,000 - 17,100,000 21,251,000
General Municipal Projects
and Community Improvements 225,000 - 2,000,000 26,910,000 734,517 - 29,869,517
Other Proprietary Fund Projects 455,000 - - 1,085,000 225,436 3,510,000 5,275,436
Total Capital Expenditures 6,020,604$ -$ 2,000,000$ 59,563,585$ 1,080,456$ 25,224,159$ 93,888,804$
EXPENDITURES - 2031 Design
Right
of Way Acquisition
Demolition &
Construction
Long Term
Debt
Unsecured
Expenditures
Total
Expenditures
Transportation Projects 1,100,000$ -$ -$ 4,750,000$ 120,000$ 2,500,000$ 8,470,000$
Water Projects 525,000 - - 18,104,107 - - 18,629,107
Sewer Projects 1,122,294 - - 976,789 - - 2,099,083
Storm Drainage Projects 458,676 - - 1,084,817 - - 1,543,493
Parks and Recreation Projects 125,000 - - 836,000 - 200,000 1,161,000
General Municipal Projects
and Community Improvements 225,000 - - 9,672,000 722,533 - 10,619,533
Other Proprietary Fund Projects 356,111 - - 554,444 225,436 1,445,000 2,580,991
Total Capital Expenditures 3,912,081$ -$ -$ 35,978,157$ 1,067,969$ 4,145,000$ 45,103,207$
2029
2030
2031
xx
--------------------------------
Ordinance No. 7035
September 10, 2026
Page 6 of 6 Rev. 2026
Exhibit A
EXPENDITURES - 2032 Design
Right
of Way Acquisition
Demolition &
Construction
Long Term
Debt
Unsecured
Expenditures
Total
Expenditures
Transportation Projects 1,675,000$ -$ -$ 5,050,000$ 120,000$ 1,850,000$ 8,695,000$
Water Projects 1,588,793 - - 5,230,809 - - 6,819,602
Sewer Projects 40,000 - - 3,840,727 - - 3,880,727
Storm Drainage Projects 485,975 - - 1,904,409 - - 2,390,384
Parks and Recreation Projects 150,000 - - 3,836,000 - 10,075,000 14,061,000
General Municipal Projects
and Community Improvements 225,000 - - 940,000 729,321 - 1,894,321
Other Proprietary Fund Projects 335,000 - - 180,000 225,436 135,000 875,436
Total Capital Expenditures 4,499,768$ -$ -$ 20,981,945$ 1,074,757$ 12,060,000$ 38,616,470$
EXPENDITURES Design
Right
of Way Acquisition
Demolition &
Construction
Long Term
Debt
Unsecured
Expenditures
Total
Expenditures
Transportation Projects 6,425,000$ 840,323$ -$ 50,876,353$ 885,738$ 19,364,159$ 78,391,573$
Water Projects 9,786,997 - 3,512,285 65,969,152 - - 79,268,434
Sewer Projects 3,769,478 - -19,553,522 - - 23,323,000
Storm Drainage Projects 2,400,832 - -8,463,199 - 500,000 11,364,031
Parks and Recreation Projects 1,560,000 - -15,691,000 - 38,275,000 55,526,000
General Municipal Projects
and Community Improvements 10,673,000 - 2,000,000 90,597,000 4,427,393 - 107,697,393
Other Proprietary Fund Projects 2,421,111 - - 3,465,444 1,352,616 5,995,000 13,234,171
Total Capital Expenditures 37,036,418$ 840,323$ 5,512,285$ 254,615,670$ 6,665,747$ 64,134,159$ 368,804,602$
2032
Combined
xxi
xxii
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
xxiv
xxvi
2027-2028 Preliminary Budget Section I: Budget Summary
SECTION I: BUDGET SUMMARY This section summarizes the 2027-2028 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 ten 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
2027-2028 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 sets of accounts called ‘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 specific 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, grants 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
2027-2028 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 six internal service funds to account for insurance activities, worker’s compensation, facilities, communication, 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 maintains one pension trust fund, the Fire Relief and Pension Fund. 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, such as Finance, Police, or Parks, Arts and Recreation.
Division A division is a distinct area of work within a department or fund, often functioning as a
separate cost center and associated with a specific group of personnel. Divisions organize major functional responsibilities within a 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. Program A program is another way to categorize work within a department or fund, used for management, reporting, or tracking activities that may involve multiple departments.
Programs often overlap with divisions. For instance, the Financial Planning Division within the Finance Department oversees the Financial Planning and Analysis program. Some
divisions oversee or participate in multiple programs. The Emergency Management Division, for example, oversees the programs Emergency Management Administration,
Emergency Management Preparedness Grant (EMPG), Emergency Management Training, Education and Outreach, as well as cross‑departmental programs such as
Response and Recovery Capacity and Emergency Preparedness. Program-based budgeting is new to the City in the 2027-2028 biennium. 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
2027-2028 Preliminary Budget Section I: Budget Summary
Summary of Financial Structure
Finance Director General government activities
001 General Fund Operations
Mayor & Council Mayor Mayor & Council
Administration Administration Director General government administration and Emergency Management
Human Resources HR Director General government employment and safety
Finance Finance Director General government finance costs
City Attorney City Attorney General government legal costs
Municipal Court Presiding Judge General municipal court costs
Community Development Comm. Development Director Community development, code enforcement, economic development,
licensing, planning, housing repair and permit center
Human Services Human Services Director General human services, anti-homelessness, and Community Development
Block Grant (CDBG) costs
Police Police Chief General police department and SCORE related costs
Public Works Public Works Director General government engineering and transportation costs
Parks, Arts & Recreation Parks Director Park maintenance, golf course, recreational programs, arts and senior
programs
Non-Departmental Finance Director Citywide expenditures, fund transfers, fund balance & one-time expenditures
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 District Public Works Director Receives TBD revenues for transportation projects
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
232 Local Revitalization 2010 C&D Bond Finance Director Principal & Interest, 2010 bonds
238 SCORE 2009 A&B Bond Finance Director Principal & Interest, 2009 bonds
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
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
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
510 Communications Mayor Operating fund for communications
518 Innovation and Technology IT & Administration Director Operating and capital fund for information services
550 Equipment Rental Public Works Director Operating and capital fund for equipment rental
611 Fire Pension Finance Director Pension fund for firemen's retirement system
701 Cemetery Endowment Care Finance Director Long-term reserves for cemetery care and improvements
All funds listed are appropriated.
4
2027-2028 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 and is used to account for the majority of City
resources and services except those required by statute or to be accounted for in another fund. Approximately 77% of General Fund revenues are derived from taxes, including
property taxes, sales taxes, utility taxes, business and occupation taxes, and other taxes such as admissions. The remainder of revenues is derived from sources such as business licenses, development related fees, intergovernmental payments such as liquor
excise taxes and profit distributions from the State of Washington, and fines from traffic violations. General Fund revenues are generally cyclical, following the economic cycles of the surrounding region. Real property values have experienced uneven growth over the past several years. With the exception of 2020, assessed values have increased each year since 2013. However, the previously consistent pattern of roughly 8% annual growth has become more volatile recently, with a high of 19% in 2023 followed by a low of 2% in 2024, and 9% in 2025. Based on preliminary estimates from King County, little-to-no growth is expected in 2026. Development activity also reflects changing regional conditions. Building permit revenue rose 36.3% in 2025 compared to 2024, reversing two years of decline. This uptick may indicate higher assessed values in future years as permitted projects move forward. Sales tax revenue experienced slower growth during the last few years, increasing only 0.6% in 2025 following a slight decline the previous year. Regional labor market trends further illustrate these shifting conditions. King County’s unemployment rate1 increased from 4.1% in January 2025 to a peak of 5.7% in January 2026 before easing to 4.7% by August 2026. In anticipation of a mild recession, the City
budgeted sales tax revenue conservatively for 2026, and collections are trending to exceed the annual estimate by approximately $2.0 million.
The broader economic environment continues to influence City revenues. Through 2025, the City
experienced an economic slowdown affecting sales tax, business and occupation tax, and
1 WA Employment Security Department, “Labor Area Summaries,” accessed 9/23/2026. https://esd.wa.gov/jobs-and-training/labor-market-information/employment-and-wages/labor-area-summaries.
$13.4B
$14.7B
$17.5B $17.9B
$19.5B $19.5B
9.9%
19.4%
2.3%
8.7%
0.2% $-
$5
$10
$15
$20
2021 2022 2023 2024 2025 2026Estimate
Bil
l
i
o
n
s
Property Assessed Valuation
King County Pierce County
5
2027-2028 Preliminary Budget Section I: Budget Summary
development-related activity. Although inflation has eased from the historic highs of 2021–2023, consumer prices in the Seattle-Tacoma-Bellevue metro area continue to rise faster than the national average2. Interest rates have likewise declined alongside inflation, and as of August 2026, the federal funds rate has fallen to its lowest point since October 20223. The City also continues to grapple with the financial impacts of the elimination of streamlined sales tax revenue after years of tapering distributions.
In 2026, the City’s overall economic outlook remains cautiously positive. Some revenues are outperforming conservative budget projections, although not to the degree seen in prior years. At the same time, significant fiscal challenges persist – most notably the structural gap between revenue growth and expenditure growth. National and global events continue to place upward pressure on the cost of goods and services, adding uncertainty to the City’s financial projections and contributing to flat or low revenue growth forecasts over the next biennium.
Despite these challenges, private investment within the community remains strong, including several blocks of redevelopment activity downtown that may catalyze future economic growth. Even with these encouraging signs, the City continues to monitor its finances closely and manage expenditures prudently
to ensure long-term fiscal sustainability. 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) I-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. I-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 I-747. Following this decision, the Washington Legislature approved House Bill 2416 reinstating the provisions of I-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.
2 U.S. Bureau of Labor Statistics, Series ID CUURS49DSA0, accessed 9/22/2026. https://www.bls.gov/data/. 3 https://fred.stlouisfed.org/series/FEDFUNDS. Retrieved 9/23/2026.
6
2027-2028 Preliminary Budget Section I: Budget Summary
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 until the 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. Key Issues Affecting the 2027-2028 Budget Process
With this budget, the City is beginning its transition to zero-based, program-based budgeting, starting with the General Fund and internal service funds. A program is a coordinated set of activities, services, or
functions organized to achieve a specific purpose or outcome. Instead of budgeting departments or funds as a whole, each department identified the programs it delivers and developed budgets for those programs
individually. Defining budgets at the program level provides a clear view of what the City delivers, and shows the full cost of providing each service. Additionally, all General Fund revenues, with the exception of taxes, were assigned to programs.
The zero-based budgeting approach builds the budget from the ground up, starting at zero rather than using the prior year’s budget as a baseline. This method requires departments to reevaluate and justify all
proposed expenditures and to reconsider long-standing assumptions about priorities, service levels, and how services are delivered. Other key issues for 2027-2028 include maintaining the City’s ability to provide the current level of services
amid rising costs, as well as funding public safety, human services, and maintenance and replacement of our street transportation system – areas where costs continue to grow faster than 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 cost-of-living adjustments and benefits, most of which are
contracted obligations that are increasing at a rate greater than current revenue growth. Sales and use tax collections performed significantly better than expected, but are projected to remain relatively flat over the biennium as economic conditions remain volatile due to both domestic and international factors. The business and occupation (B&O) tax implemented in 2022 has also performed well, supported by continued discovery through the State’s licensing database. Collections are expected to plateau and decline slightly as compliance increases, lowering the amount of back payments from newly-discovered businesses. 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. Inflationary pressures have increased the cost of goods and services as well as personnel-related expenses. Healthcare costs are projected to rise by 10-15% in both 2027 and 2028, while dental costs are expected to increase by 5% in each year. Pension contribution rates set by the State are expected to remain at current levels throughout the biennium. The City is also establishing a Municipal Court effective January 1, 2027. This transition will require substantial start-up costs in both 2026 and 2027, including hiring 20 full-time employees, preparing and furnishing the operational space, and fulfilling the City’s remaining contractual obligations with the King County District Court.
7
2027-2028 Preliminary Budget Section I: Budget Summary
Auburn is located within a major metropolitan area, and serves as a major transportation hub for the region. The transportation system is a vital component of Auburn’s social, economic, and physical structure. The primary purposes of the transportation system are to support the movement of people and goods within the City, and to connect the City to the broader region. The transportation system influences patterns of growth, development, and economic activity by providing access to adjacent land uses. Planning for the development and maintenance of the transportation system is a critical activity in promoting the efficient
movement of people and goods, ensuring emergency access, and optimizing the role transportation plays in attaining other community objectives. The City has made notable progress through the development of local funding initiatives for local street preservation, as well as the enactment of the Transportation Benefit District (TBD) to address arterial and collector street preservation needs. The City’s preservation strategy focuses on preventing streets from
deteriorating to the point where costly full reconstruction is required, while still rebuilding the streets in the poorest condition as funding permits. The long‑term goal is to achieve and maintain an average pavement
condition index (PCI) of 70. The local street preservation program was established in 2004 through a voter approved levy that expired in 2010. Since 2013, the program has been funded through several sources: initially through sales tax on new construction, then through real estate excise tax (REET) revenues from 2019 to 2022, and beginning with the 2023 – 2024 biennium, through a 1.0% tax on both City and non-City utilities. The City’s Arterial Streets Preservation program is currently funded by 1.5% tax on City utilities, a 0.1% sales tax collected by the City’s Transportation Benefit District (established during the 2023-2024 biennium with a 10-year duration under state law), and competitive grant funding when available. Securing grants has become increasingly challenging, as fewer streets which require preservation score competitively for available funds. Beyond preservation, the broader Transportation Program includes substantial investments in capacity improvements and active transportation projects as identified in the 2024 Transportation Comprehensive Plan. These projects will require significant funding but are critical for maintaining concurrency as the City grows. Projects include widening key arterial corridors to reduce congestion, expanding and improving the active transportation network to support shifts away from single‑occupancy vehicle travel, implementing safety enhancements, and replacing aging traffic signals. These projects are supported through
transportation grants, motor vehicle fuel taxes, traffic impact fees, REET, and photo‑enforcement revenue. Looking ahead, the City’s Finance Department will continue to closely monitor the City’s financial condition. While the City has been able to avoid budget reductions or workforce impacts in the 2027–2028 budget, a contraction in the general economy during this period may require the City to reevaluate its financial position and adjust resource allocation accordingly. The Auburn Community The City of Auburn was incorporated in 1891 and operates as a non-charter code city under Washington State law. It is located partially in southern King County and partially in northern Pierce County, the two most populous counties in the State – strategically positioned in relation to the labor and consumer markets of these two metropolitan areas. The City serves approximately 86,300 residents within its incorporated limits, and another 35,000 to 40,000 people who reside in adjacent unincorporated areas considered part of the greater Auburn community. The City’s total assessed valuation in 2026 was estimated at $19.5 billion4. The City’s authorized full-time equivalent personnel (FTEs) total 517 in 2027 and 518 in 2028, supporting a full range of municipal services. These 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; operation of a general
4 Based on preliminary estimates provided by King County, September 2026.
8
2027-2028 Preliminary Budget Section I: Budget Summary
aviation airport; management of a municipal cemetery; and operation of a municipal 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. 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, with sales taxes representing the largest single source of revenue to the General Fund. Retail trade and automotive sales make up half of
the City’s tax base, while services such as restaurants, engineering, and administrative services make up another twenty-five percent.5 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 2027-2028 budget include:
•Balancing the desire to mitigate rate increases with the increased cost of service, infrastructuremaintenance and replacement, and debt service considerations.
•Continued infrastructure replacement for all three utilities in coordination with street and arterialimprovements.
•Rehabilitation and replacement of aging water infrastructure to ensure the system can continue to meetcustomer demands as the City grows and to maintain water quality for the customers we serve. Thiswill include projects such as Well 2 Replacement, Well 7 Treatment Facilities, and Coal Creek SpringsRehabilitation.
•Rehabilitation and replacement of aging sewer pump station infrastructure to ensure our systemcontinues to provide service and meet growing demands.
•Repairing and replacing aging, damaged, or undersized water, sewer, and storm drainage mainsthroughout the City.
•Continuation of the side-sewer inspection program to identify and address problem areas.
•Implementation of projects identified in the Storm Water Management Action Plan, as required by theNational Pollution Discharge Elimination System (NPDES) permit, to improve areas developed underprevious standards and provide enhanced stormwater treatment before discharge to natural waterbodies.
•Continued maintenance of Airport infrastructure to ensure facilities are sufficient to meet customerneeds.
•Developing land at the Mountain View Cemetery to accommodate additional sites.
5 Based upon 2025 sales tax collections.
9
2027-2028 Preliminary Budget Section I: Budget Summary
Overview of Summary Section
The tables and graphs on the following pages reflect summarized budget information for 2027 and 2028. 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
• 2027 Budget Summary – All Funds (Table)
• 2027 Summary of Notable Changes in Fund Balance (Table)
• 2027 Budgeted Revenues by Fund, % of Total (Graph)
• 2027 Budgeted Expenditures by Fund, % of Total (Graph)
• 2028 Budget Summary – All Funds (Table)
• 2028 Summary of Notable Changes in Fund Balance (Table)
• 2028 Budgeted Revenues by Fund, % of Total (Graph)
• 2028 Budgeted Expenditures by Fund, % of Total (Graph)
• Comparative Budget Summary, 2025-2028 – All Funds (Table)
• 2027 & 2028 Budgeted Revenue – All Funds (Graph)
• 2025 & 2028 Budgeted Expenditures – All Funds (Graph)
• Comparative Budget Summary, 2025-2028 – General Fund (Table)
• 2027 & 2028 Budgeted Revenue – General Fund (Graph)
• 2027 & 2028 Budgeted Expenditures – General Fund (Graph)
• Population vs. Staff Levels, 2018-2028 (Graph)
• Position Allocation by Department, 2024-2028 (Table)
10
2027-2028 Preliminary Budget Section I: Budget Summary
2027 Budget Summary – All Funds
Change
Beginning
Fund Balance
2027
Resources
2027
Expenditures
Ending
Fund Balance
in Fund
Balance Note
49,512,882$ 120,550,992$ 125,938,156$ 44,125,718$ (5,387,164)$ a
General Transportation 8,172,889 16,054,896 17,567,027 6,660,758 (1,512,131) b
Hotel/Motel Tax 433,373 198,300 177,100 454,573 21,200
Transportation Benefit District 5,989,775 2,271,600 3,762,323 4,499,052 (1,490,723) c
Drug Forfeiture 712,446 326,100 611,489 427,057 (285,389)
Recreational Trails 73,429 9,000 60,000 22,429 (51,000)
Cumulative Reserve 40,254,078 1,100,000 9,065,600 32,288,478 (7,965,600) d
Mitigation Fees 2,973,137 1,302,600 1,134,567 3,141,170 168,033
Local Revitalization 2010 C&D Bond 523,605 1,497,100 1,497,100 523,605 -
SCORE 2009 A&B Bond - 1,366,700 1,366,700 - -
Municipal Park Construction 1,652,345 1,671,400 1,816,000 1,507,745 (144,600)
Capital Improvements 5,340,845 10,806,000 10,105,000 6,041,845 701,000 e
Local Revitalization 51,537 1,000 - 52,537 1,000
Real Estate Excise Tax 11,629,707 1,800,000 3,838,200 9,591,507 (2,038,200) f
Water 11,303,814 24,901,700 28,151,004 8,054,510 (3,249,304) g
Sewer 23,664,915 13,443,000 10,847,069 26,260,846 2,595,931 h
Sewer Metro 6,105,725 27,935,000 27,628,000 6,412,725 307,000
Storm Drainage 11,047,877 15,681,000 13,850,513 12,878,364 1,830,487 i
Solid Waste 3,743,007 36,658,200 36,441,700 3,959,507 216,500
Airport 1,576,204 2,921,975 2,726,865 1,771,314 195,110
Cemetery 1,797,441 1,826,800 2,204,815 1,419,426 (378,015)
Insurance 1,097,416 2,805,400 2,953,900 948,916 (148,500)
Workers' Compensation 3,948,744 1,350,000 1,104,965 4,193,779 245,035
Facilities 440,383 6,351,570 6,261,658 530,295 89,912
Communications 372,478 1,723,900 1,705,090 391,288 18,810
TOTAL BUDGET
Fund
11
2027-2028 Preliminary Budget Section I: Budget Summary
2027 Notable Changes in Fund Balance
Note Fund
Change in
Fund Balance Explanation
12
2027-2028 Preliminary Budget Section I: Budget Summary
13
2027-2028 Preliminary Budget Section I: Budget Summary
2028 Budget Summary – All Funds
ChangeBeginning
Fund Balance
2028
Resources
2028
Expenditures
Ending
Fund Balance
in Fund
Balance Note
44,125,718$ 121,398,841$ 130,863,620$ 34,660,939$ (9,464,779)$ a
General Transportation 6,660,758 14,976,873 15,189,720 6,447,911 (212,847)
Hotel/Motel Tax 454,573 195,800 177,100 473,273 18,700
Transportation Benefit District 4,499,052 2,295,500 3,100,000 3,694,552 (804,500) b
Drug Forfeiture 427,057 332,300 642,231 117,126 (309,931)
Recreational Trails 22,429 9,000 - 31,429 9,000
Cumulative Reserve 32,288,478 1,253,200 17,124,800 16,416,878 (15,871,600) c
Mitigation Fees 3,141,170 1,302,600 1,018,873 3,424,897 283,727
Local Revitalization 2010 C&D Bond 523,605 1,505,800 1,505,800 523,605 -
SCORE 2009 A&B Bond - 1,365,500 1,365,500 - -
Municipal Park Construction 1,507,745 3,333,100 4,211,000 629,845 (877,900) d
Capital Improvements 6,041,845 19,586,000 19,038,200 6,589,645 547,800 e
Local Revitalization 52,537 1,000 - 53,537 1,000
Real Estate Excise Tax 9,591,507 1,800,000 6,182,800 5,208,707 (4,382,800) f
Water 8,054,510 26,851,700 28,913,805 5,992,405 (2,062,105) g
Sewer 26,260,846 13,734,700 13,857,780 26,137,766 (123,080)
Sewer Metro 6,412,725 31,822,000 31,151,000 7,083,725 671,000 h
Storm Drainage 12,878,364 16,208,900 15,367,117 13,720,147 841,783 i
Solid Waste 3,959,507 38,929,200 38,688,700 4,200,007 240,500
Airport 1,771,314 3,033,300 2,681,763 2,122,851 351,537
Cemetery 1,419,426 1,866,800 2,300,416 985,810 (433,616)
Insurance 948,916 3,016,600 3,165,100 800,416 (148,500)
Workers' Compensation 4,193,779 1,350,000 1,107,226 4,436,553 242,774
Facilities 530,295 7,287,080 7,197,178 620,197 89,902
Communications 391,288 1,802,800 1,779,256 414,832 23,544
TOTAL BUDGET
Fund
14
2027-2028 Preliminary Budget Section I: Budget Summary
2028 Notable Changes in Fund Balance
Note Reference Fund Change in Fund Balance Comment
a General Fund ($9,464,779)
15
2027-2028 Preliminary Budget Section I: Budget Summary
16
2027-2028 Preliminary Budget Section I: Budget Summary
Comparative Budget Summary – All Funds
ALL FUNDS
2025 2026 2026 2027 2028
Actual Adj. Budget Estimate Budget Budget
REVENUES
Taxes 96,287,107$ 91,663,490$ 98,300,380$ 101,494,950$ 103,126,385$
Licenses and Permits 2,820,000 3,026,300 4,104,000 3,734,500 3,776,700
Intergovernmental 24,537,782 33,622,333 33,154,925 10,225,605 11,669,901
Charges for Services 138,870,825 144,904,817 146,342,374 153,385,754 163,336,629
Fines and Penalties 3,691,363 4,986,797 4,806,097 5,202,300 4,467,000
Miscellaneous 23,483,259 16,454,385 24,850,926 19,146,170 18,853,290
Other Sources 655,675 442,575 397,842 105,000 105,000
Total Revenues 290,346,011$ 295,100,697$ 311,956,544$ 293,294,279$ 305,334,905$
EXPENDITURES
Salaries & Wages 58,392,925$ 60,729,336$ 59,774,912$ 67,333,640$ 70,436,948$
Benefits 22,888,072 27,253,354 23,668,611 27,479,176 29,535,197
Supplies 5,622,208 6,239,499 6,239,499 6,339,090 6,266,372
Services & Charges 107,046,375 122,016,834 120,652,139 122,667,304 127,930,933
Intergovernmental - - 85,755 - -
Capital Outlay 41,008,791 149,761,234 149,761,234 45,174,152 55,762,502
Debt Service 4,100,252 9,643,919 9,643,918 7,170,900 10,442,500
Changes to Reporting Entity 9,748,406 - - - -
Interfund Payments for Services 31,425,154 33,275,278 33,267,778 32,175,510 34,090,064
Total Expenditures 280,232,183$ 408,919,454$ 403,093,846$ 308,339,772$ 334,464,516$
OTHER FINANCING SOURCES (USES)
Loan Proceeds 882,809$ 1,200,000$ 1,200,000$ -$ -$
Bond Proceeds - 21,340,000 21,340,000 - -
Proceeds from Sale of Capital Assets 487,037 25,000 25,000 - -
Transfers In 51,650,659 34,137,662 34,009,477 19,351,590 29,161,673
Transfers Out (51,650,659) (34,137,662) (34,009,477) (19,351,590) (29,161,673)
Prior Year Cash Adjustments 9,803,105 - - - -
Net Change in Restricted Assets (2,177,544) - - - -
Contributed Capital 1,102,634 1,475,000 1,475,000 1,175,000 1,175,000
Total Financing Sources (Uses)10,098,041$ 24,040,000$ 24,040,000$ 1,175,000$ 1,175,000$
Net Change in Fund Balance 20,211,869$ (89,778,757)$ (67,097,302)$ (13,870,493)$ (27,954,611)$
Fund Balances - Beginning 257,638,377 277,850,248 277,850,248 210,752,946 196,882,453
Total Fund Balances - Ending 277,850,246$ 188,071,491$ 210,752,946$ 196,882,453$ 168,927,842$
17
2027-2028 Preliminary Budget Section I: Budget Summary
2027 - 2028 Budgeted Revenue – All Funds
2027 - 2028 Budgeted Expenditures – All Funds
18
2027-2028 Preliminary Budget Section I: Budget Summary
Comparative Budget Summary – General Fund
2025 2026 2026 2027 2028
Actual Adj. Budget Estimate Budget Budget
REVENUES
Taxes:
Property 25,483,497$ 25,815,300$ 26,043,000$ 26,688,150$ 27,732,485$ Sales & Use 26,690,899 28,505,200 30,545,870 32,277,600 32,610,600
Business & Utility 30,741,970 26,506,790 30,251,000 32,145,900 32,162,100
Other 2,064,361 1,808,800 898,900 1,045,800 1,074,900
Licenses and Permits 2,820,000 3,026,300 4,104,000 3,734,500 3,776,700
Intergovernmental 6,780,956 7,705,768 7,201,468 5,479,439 5,354,141
Charges for Services 12,643,524 11,534,522 12,333,547 11,279,603 11,768,215
Fines and Penalties 3,390,045 4,816,697 4,622,497 4,970,700 4,235,100
Miscellaneous 4,613,224 2,167,652 2,639,172 2,714,800 2,483,600
Total Revenues 115,228,476$ 111,887,029$ 118,639,454$ 120,336,492$ 121,197,841$
EXPENDITURES
Salaries & Wages 42,069,800$ 45,029,521$ 44,791,888$ 50,339,704$ 52,701,211$
Personnel Benefits 15,570,453 19,387,898 17,226,552 19,755,273 21,340,986
Supplies 1,730,702 2,041,362 2,041,362 2,131,340 2,141,822
Services & Charges 26,404,415 33,400,821 33,400,821 32,989,263 30,635,947 Capital Outlay 178,826 436,445 436,445 28,000 10,000
Debt Service - 1,200,000 1,200,000 - 2,500,000
Interfund Payments for Services 18,994,613 20,202,629 20,202,629 19,989,576 20,828,654
Total Expenditures 104,948,809$ 121,698,676$ 119,299,697$ 125,233,156$ 130,158,620$
OTHER FINANCING SOURCES (USES)
Insurance Recoveries 124,446$ 281,209$ 54,628$ 75,000$ 75,000$
Transfers In
T/I from F122 for Tyler Tech Financial Software 80,558 - - - -
T/I from F104 for Parks Special Events - 42,430 42,430 - -
T/I from F432 for Median Maintenance 74,000 74,000 74,000 74,000 74,000
T/I from F122 to GF for Vehicle Expansion 52,000 52,000 52,000 52,000 52,000
T/I from F122 to GF for Flood Mitigated Recovery - 479,729 351,547 - - T/I from F124 to GF for School Admin Fees - 128,182 128,182 - -
T/I from Utility Funds for Drone Purchase - - - 13,500 -
Transfers Out
Golf / Cemetery Debt Service (372,164) - - - -
T/O to F102 for Photo Enforcement Program (705,000) (705,000) (705,000) (705,000) (705,000)
T/O to F102 for APRA Projects (1,084) (96,077) (96,077) - -
T/O to F102 for Local Street Preservation (10,627) (139,373) (139,373) - -
T/O to F102 for Sewer Repair and Replacement - (303,719) (303,719) - -
T/O to F122 Cumulative Reserve (15,000,000) - - - -
T/O to F321 for ARPA Projects (91,160) - - - -
T/O to F328 for ARPA Projects (1,377,696) (718,225) (718,225) - -
T/O to F328 for ARC Improvements - (611,302) (611,302) - -
T/O to F328 for ADA Door Replacement - (150,000) (150,000) - -
T/O to F330 for ARPA Projects (976,505) (787,789) (787,789) - -
T/O to F518 for Council Chamber Broadcast (20,000) - - - -
T/O to F550 for M&O Facility Improvement (18,614) - - - -
Total Financing Sources (Uses)(18,241,846)$ (2,453,935)$ (2,808,698)$ (490,500)$ (504,000)$
Net Change in Fund Balance (7,962,179)$ (12,265,582)$ (3,468,941)$ (5,387,164)$ (9,464,779)$
Fund Balances - Beginning 60,944,003$ 52,981,823$ 52,981,823$ 49,512,882$ 44,125,718$
Fund Balances - Ending 52,981,824$ 40,716,241$ 49,512,882$ 44,125,718$ 34,660,939$
19
2027-2028 Preliminary Budget Section I: Budget Summary
2027 - 2028 Budgeted Revenue – General Fund
2027 - 2028 Budgeted Expenditures – General Fund
20
2027-2028 Preliminary Budget Section I: Budget Summary
Staffing Trends
Citywide staffing between 2018 and 2028 increased at an elevated pace, with new staff positions added in each year but the majority of the increases happening in 2024-2028. The increased staffing was a result of many factors related to citywide population growth and economic development. For example, increases in economic development activities necessitate having additional staff for permitting approval and to manage citywide utilities, including engineering, maintenance and extension of the infrastructure, and infrastructure inspections. Furthermore, also contributing to the rise in staffing totals is the City fully
operating the Municipal Court branch and is set to begin operations at the start of 2027. The anticipated population growth for the City of Auburn during the 2027-2028 years is 0.2% and 0.1% respectively. Staffing growth during the 2027-2028 fiscal years outpaced the population growth in the City over the same period. A detailed summary of the staffing additions during the 2026-2028 period can be seen
following the tables on the next page.
During the 2027-2028 biennial budget cycle, staffing is expected to increase by 28 FTEs (27 FTEs added in 2027 and 1 FTE added in 2028), as discussed below. The number of employees per 1,000 citizens remained flat at 5.5 FTEs per 1,000 citizens since 2012 but has increased to 5.8 FTEs beginning in 2027. As mentioned above, this is largely due to the City bringing on board the Municipal Court Branch.
The following page presents current and past staffing levels based on the home department of each FTE.
21
2027-2028 Preliminary Budget Section I: Budget Summary
POSITION ALLOCATION BY DEPARTMENT 26-27 27-28
Department 2024 2025 2026 2027 2028 Changes Changes
Mayor 3 3 3 7 7 4 0
Administration 5 5 5 3 3 -2 0
Human Resources 10 10 10 9 9 -1 0
Finance 28 28 28 28 28 0 0
Legal 21 21 21 21 21 0 0
Municipal Court 0 0 2 18 18 16 0
Community Development 28 28 28 28 29 0 1
Human Services 4 4 4 5 5 1 0
Police 140 150 150 150 150 0 0
Public Works 82 82 82 86 86 4 0
Parks, Arts & Recreation 51 51 51 53 53 2 0
Non Departmental 0 0 0 0 0 0 0
Subtotal General Fund 372 382 384 408 409 24 1
Water 23 23 23 23 23 0 0
Sewer 11 11 11 11 11 0 0
Storm Drainage 12 12 12 12 12 0 0
Airport 3 3 3 3 3 0 0
Cemetery 7 7 7 7 7 0 0
Facilities 11 11 11 12 12 1 0
Communications 4 4 4 5 5 1 0
Innovation & Technology 17 17 17 17 17 0 0
Equipment Rental 17 17 17 17 17 0 0
Subtotal Other Funds 105 105 105 107 107 2 0
TOTAL FTEs 477 487 489 515 516 26 1
22
2027-2028 Preliminary Budget Section I: Budget Summary
FTE: Full Time Equivalent Does not include the seven elected Council positions. Three Equipment Rental FTEs were recognized in 2024 but are not expected to be filled until 2025-2029.
Changes in the 2026-2028 Budget:
Mayor: In 2027, the Office of Equity Department will merge with the Mayor & Council Department, increasing the total by 4.0 FTEs.
Administration: In 2025, the Administrative Assistant position was reclassed to an Administrative Assistant in the Office
of Equity Department. Beginning in 2027, the Communications Manager now operates in its own fund (F510) and was moved out of the Administration Department.
Human Resources:
In 2026, due to restructuring within the City, the Court Coordinator position was moved out of the Human Resources Department and into the Human Services Department.
Finance: No changes in the authorized number of FTEs in the Finance Department.
Legal: No changes to the authorized number of FTEs in the Legal Department.
Municipal Court:
The Municipal Court will become operational at the beginning of 2027. As a result, 20 FTEs are added to the Municipal Court Department for operational need.
Community Development:
Per the 2027-2028 budget, decision package PLN.0068 – Rental Inspection Program, adds 1.0 FTE, Code Compliance Officer. This position is set to begin in 2028.
Human Services:
In 2026, due to restructuring within the City, the Court Coordinator position was moved into the Human Services Department from Human Resources.
Office of Equity:
In 2027, Office of Equity will merge with the Mayor & Council Department.
Police: No changes to the authorized number of FTEs in the Police Department.
Public Works:
In the 2027-2028 presentation of FTEs, the Engineering and Streets Departments within Public Works will be presented as a singular department. Per the 2027-2028 budget, decision package ENG.0056 – Capital
Project Resourcing, adds 2.0 FTEs, Maintenance Worker I & II in 2027. Additionally, decision package ENG.0055 – Street Channelization, includes 2.0 FTEs, Assistant City Engineer and Lead Construction
Inspector in 2027.
Parks, Arts and Recreation: Per the 2027-2028 budget, the Parks, Arts, and Recreation Department will add 2.0 FTEs where 1.0 FTE
will consist of the addition of a Theater Operations Coordinator position, and 1.0 FTE will be for an Office Assistant for the Golf Course.
23
2027-2028 Preliminary Budget Section I: Budget Summary
Non-Departmental: No changes in the authorized number of FTEs in the Non-Departmental Department. Water: No changes in the authorized number of FTEs in the Water Department. Sewer: No changes to the authorized number of FTEs in the Sewer Department. Storm Drainage: No changes to the number of authorized FTEs in the Storm Drainage Department. Airport: No changes to the authorized number of FTEs in the Airport Fund. Cemetery:
No changes to the authorized number of FTEs in the Cemetery Fund. Facilities: Per the 2027-2028 budget, Facilities added 1.0 FTE Custodian position. Communications:
Beginning in 2027, the Communications Department, which previously shared a fund with IT, now operates as a standalone fund. As a result, the Communications Manager was moved from the
Administration Department and into the Communications Fund. Innovation and Technology (IT): No changes to the authorized number of FTEs in the Innovation and Technology Department.
Equipment Rental:
No changes to the authorized number of FTEs in the Equipment Rental Department. However, a previously adopted position from the 2024-2025 budget cycle with remain frozen until 2029.
24
2027-2028 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. The City’s Chief Administrative Officer is the bridge between the Mayor and all of the
department directors. The City Council exercises legislative 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. As of January 1, 2027, the City also operates a municipal court, operating as a separate
branch of government and fulfilling judicial functions within the City.
Basis of Budgeting
The City prepares its biennial budget in accordance with the Optional Municipal Code, RCW 35A.33.
Biennial budgeting, authorized for Washington cities since 1985, allows cities to adopt a two‑year
appropriation establishing the legal authority to expend City funds. Historically, appropriations were
granted annually; state law now permits a full twenty-four-month appropriation. Because each biennium
must begin in an odd-numbered year, biennial budgeting also ensures that the City’s budget
development process occurs outside of local election cycles.
A twenty-four-month appropriation offers advantages in efficiency and long-range planning. Although
preparing a biennial budget requires more upfront work than a single twelve-month budget, the overall
effort is significantly less than developing two separate annual budgets. Over the two-year period, both
staff and Council gain capacity to focus on long-term financial strategy and service planning.
The concept of a two‑year appropriation is straightforward: a biennium provides a twenty‑four‑month
window in which appropriated funds may be expended, rather than twelve. This extended timeframe
offers an opportunity to broaden the planning horizon and incorporate longer‑term considerations into
the financial plan. To address concerns about the potential for spending portions of the budget earlier
in the biennium than intended, the City uses an approach in which two consecutive annual budgets are
adopted within the biennial cycle while maintaining a two-year appropriation.
The requirements for an annual and biennial budget are similar, with one notable distinction: the
“mid-biennium review.” This review begins on September 1 and must be completed by the end of the
first year of the biennium. Its purpose is to update and adjust the existing budget rather than undertake
a full redevelopment process. The legal level of budgetary control is at the fund level; changes that
alter a fund’s total appropriations must be approved by the City Council and adopted by ordinance.
The City’s budget presentation differs from its Annual Comprehensive Financial Report (ACFR),
which is prepared in accordance with Generally Accepted Accounting Principles (GAAP). These
differences reflect the distinct purposes of each document – the budget as a planning and
management tool, and the ACFR as a standardized, audited financial report.
• For budgeting purposes, the City uses a cash basis of accounting. Beginning and ending
fund balances do not include year‑end accruals, and revenues and expenditures are
generally recognized when cash is received or disbursed.
• Under GAAP, the City’s General Fund and Cumulative Reserve Fund are combined and
presented as a single General Fund, whereas the budget adopts and tracks them
separately.
• The budget presentation records capital project costs as expenditures even after the related
assets are capitalized for financial reporting purposes.
25
2027-2028 Preliminary Budget Section II: Process/Policies
Policy/Strategy Phase
Needs Assessment Phase
Review/Development Phase
Adoption/Implementation Phase
Steps in the Budget Process
Mayor & Council update the
vision for the City; goals,
policies and/or mission
statements are set to
accomplish the vision
Mayor & Finance Director
meet to discuss budget
Preliminary Budget
prepared & filed with
City Clerk
City Clerk publishes
notice of Preliminary
Budget & public
hearing
Copies of Preliminary
Budget and details
to the public
Estimates
submitted to
Finance for
review &
compilation
Department
directors prepare
estimates of
expenditures for next
two years
priorities
Mayor meets with
department directors
and reviews
department programs
programs are
directors
Budget
prioritized by
Mayor and
are made available
Council reviews
Preliminary Budget
in detail and makes
suggested
revisions
City Clerk publishes
notice of public hearing
on Final Budget
Series of Council
workshops to review
budget in detail
and make
suggested revisions
Final Budget
document becomes
available to the public
Revisions/adjustments
are made to the
Preliminary Budget,
resulting in the
Final Budget
Final public budget
hearing prior to
Council adoption
Property Tax
Levy
established
Council adopts
final balanced
budget
Budget
document
is finalized
26
2027-2028 Preliminary Budget Section II: Process/Policies
2027-2028 Budget Calendar
Budget Process Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
2026
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 and provide and anticipated
retirements to Finance.
Departments enter requested program improvements.
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 2027-2028 General Fund.
City Council Budget Workshop #2: Overview of 2027-2028 General Fund
(continued) and Governmental Capital Funds.
City Council Budget Workshop #3: Overview of 2027-2028 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.
2027 Property tax levy is set by ordinance.
Public budget hearing #2.
Budget and CFP are adopted by ordinance.
2027
Adopted budget published and distributed.
Initial budget amendment is adopted by ordinance.
Mid year budget amendment is adopted by ordinance.
Mid-biennial review ajdustment is adopted by ordinance.
2028 property tax levy is set by ordinance.
2028
Initial budget amendment is adopted by ordinance.
Mid year budget amendment is adopted by ordinance.
2029 property tax levy is set by ordinance.
Year-end budget amendment is adopted by ordinance.
27
2027-2028 Preliminary Budget Section II: Process/Policies
Budget Purpose
The City of Auburn’s budget seeks to achieve four basic purposes:
A Policy Tool
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
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.
An Operations Guide
This budget provides financial control by setting forth
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, including capital projects scheduled
for construction in the Capital Facilities Plan (CFP). Departments use a zero-based or “bottom-up”
approach to budgeting, rather than simply duplicating the previous year’s budget. Divisions or other
administrative units developing their program objectives along with identifying their fiscal requirements.
These program budgets are integrated 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 preliminary 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
Operations
Guide
Financial
Plan
Communi-
cations Tool
Policy Tool
Four purposes of a Budget
28
2027-2028 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 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 budget-to-actual 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. For the General Fund and internal service funds, individual
programs are also presented in summary. The document 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 program 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
2027-2028 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, which mainly transfer budget authority from one line-
item to another within a department’s operating budget, or which affect 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
2027-2028 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
inform the availability of future resources to carry out the City’s policies.
This budget is balanced, with legal budgetary control at the fund level; that is, 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 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. In accordance with 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 2026)
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 (2027-2028)
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
2027-2028 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
2027-2028 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 and 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
2027-2028 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, 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 2027-2028
budget is effective from January 1, 2027 through December 31, 2028). While the
City budget is adopted for a two-year period, the 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 adjustments to the budget
annually:
a. The first adjustment occurs within the first four months of each year and is
intended to address unanticipated revenues, spending plan modifications,
and carry forwards of capital projects still in progress and other unspent
authority that was under contract at the end of the prior year.
b. The second adjustment occurs during the summer and is intended to
recognize new requests supported or offset by new revenues, such as
grants, and limited requests for new authority.
c. The final adjustment occurs 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 2027-2028
budget will include a six-year financial forecast covering the period 2027 through 2032).
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
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
2027-2028 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.
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, unless a recurring
grant is the basis for an entire program and the City has a high degree of
confidence that it will continue to be received. 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
2027-2028 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
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
2027-2028 Preliminary Budget Section II: Process/Policies
Budget
Compliance
A. General Management
1. Utility financial operations and capital spending plans will be prepared concurrently
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 concurrently 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 four-to-six years or when significant
changes in the mix or makeup of customers occur.
37
2027-2028 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 the asset resulting from
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
2027-2028 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 to 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
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, ensure public and employee safety, and prevent a
deterioration of 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 essential components of a sound financial management
framework. The City is committed to maintaining high standards of fiscal stewardship grounded in
predictability and stability. Reserves are established to support cash flow needs that arise throughout the
year, to help the City weather economic downturns or recessions, to sustain services during unforeseen
circumstances such as emergencies or natural disasters, and to provide resources for major unfunded
General Fund capital needs. The following policies define the appropriate levels of reserves and outline
the procedures for replenishing these resources when they are used.
39
2027-2028 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
and 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 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 (Facilities, Communications, IT and Equipment Rental
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 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.
40
2027-2028 Preliminary Budget Section II: Process/Policies
B. Summary of Reserve Policies
The following table summarizes reserve management policies by fund type:
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.
Fund Minimum Target 2027 2028
General Fund 8%12%35%26%
Cumulative Reserve Fund 11%31%26%13%
Fund Minimum Target 2027 2028
Water Fund 20%25%46%32%
Sewer Fund 10%20%326%293%
Storm Drainage Fund 10%20%106%105%
Sewer Metro Fund 8%12%23%23%
Solid Waste Fund 8%12%11%11%
Airport Fund 10%20%72%86%
Cemetery Fund 10%20%64%43%
Fund Minimum Target 2027 2028
Facilities Fund 8%12%10%11%
Communications Fund 8%12%23%23%
Innovation & Technology Fund (Operations)8%12%32%29%
Innovation & Technology Fund (Replacement): $230K $230K $230K $230K
Equipment Rental & Replacement Fund (Operations)8%12%258%301%
Equipment Rental & Replacement Fund (Replace) $1.3M $1.3M $1.3M $1.3M
Internal Service Funds
Reserve Requirement Budget
Fund Balance / Working Capital
Reserve Management Policies
Reserve Requirement Budget
Enterprise Funds
Reserve Requirement Preliminary Budget
41
2027-2028 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 2027-2028 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 seven value statements:
1. Character: Developing and preserving attractive and interesting places where people want to be.
We will create and maintain high quality neighborhoods, places, and spaces.
2. Wellness: The promotion of community-wide health and safety. We will build and maintain an
environment that promotes public safety and healthy lifestyle options.
3. Service: Includes providing transparent government service. We will be an efficient, approachable,
and responsive City government.
4. Economy: Includes encouraging a diverse and thriving marketplace for consumers and
businesses. We will provide a diverse and vibrant local economy with employment, retail, and
entertainment opportunities for citizens and a growing marketplace for homegrown and regional-
scale businesses.
5. Celebration: Includes celebrating our cultures, heritage, and community. We will celebrate
diversity and creativity and come together to teach, learn, and have fun.
6. Environment: Stewarding our environment. We will protect the natural environment, preserve open
space, and create appropriate access.
7. Sustainability: Creating a sustainable future for our community. We will balance natural resource
protection, economic prosperity, and cultural vibrancy in order to build a thriving and long-lasting
community.
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 seven values
underscore the entirety of the City’s Comprehensive Plan and its implementation, which includes the
42
2027-2028 Preliminary Budget Section II: Process/Policies
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.
Following the establishment of the City’s core values, the 2015 Comprehensive Plan introduced a “core
plan” that outlined each vision by describing what it looks like, what it means, and how it will be achieved.
This core plan remains a foundational element of the Comprehensive Plan, was carried forward into the
2024 Comprehensive Plan Update, and will continue to guide and influence Auburn’s growth through 2044.
More details are available at: https://www.auburnwa.gov/CompPlan.
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.
2027-2028 Budget Strategy
The 2027-2028 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 increase 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 diverse array 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 strong emphasis on maintaining fiscal integrity by managing reserves
to help stabilize funding throughout economic cycles, while still responding to emerging needs. When new
programs are proposed, each is carefully evaluated to ensure it can be supported over the long term.
Temporary “growth period” revenues may be used for one‑time capital needs, and periods of enhanced
revenue can also be used to build reserves that provide counter‑cyclical stability. The primary purpose of
such reserves is to enable the City to address funding needs during an economic downturn without relying
on new taxes. To support this approach, the City has established a Cumulative Reserve Fund to
accumulate resources for major capital needs and provide fiscal balance during economic fluctuations.
43
2027-2028 Preliminary Budget Section II: Process/Policies
Residential development is expected to continue at a slower pace, influenced in part by higher interest
rates, inflation, and supply‑chain challenges. Demand for services – particularly police services – has
remained strong and is likely to increase. In some cases, service needs arise before the City receives
associated revenues from new development. This creates a challenge: expanding services at a pace that
ensures adequate public protection while staying within available revenue constraints. As a result, new
long‑term funding commitments should be minimized until additional revenue capacity becomes available.
The City’s current priority is to fulfill existing commitments and maintain baseline service levels, while
cautiously expanding services and safeguarding 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.
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
$10.1 million in 2027 and $19.0 million in 2028, leaving a projected ending fund balance in 2028 of $6.6
million for future projects identified in the Capital Facilities Plan. The City also maintains a Municipal Parks
Construction Fund, which houses capital projects specific to the City’s parks. This fund has an expenditure
budget of $1.8 million in 2027 and $4.2 million in 2028, and a projected ending fund balance of $630
thousand at the end of the biennium.
General Fund Priorities
City General Fund revenues are forecasted conservatively but realistically. Increases in salary and benefits
and in contractual services will be implemented in accordance with union contracts. Revenue estimates
are conservative and based on the 2025 actual and 2026 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.
44
2027-2028 Preliminary Budget Section II: Process/Policies
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.
45
46
2027-2028 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 2027-2028 are summarized under Section VII, Capital Budget in this document, the entire
Capital Facilities Plan (CFP) is outlined, in detail, in a separate document.
47
2027-2028 Preliminary Budget Section III: Financial Plan
Analysis of 2027-2028 Revenues by Source for All Funds
The graph below presents the total revenues that are anticipated to be available to support City
programs during 2027 and 2028. The table shows the revenue by source of funds from 2025-2028.
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.
Total All Funds 2025 2026 2026 2027 2028
Revenues Actual Adj. Budget Estimate Budget Budget
Taxes 96,287,107$ 91,663,490$ 98,300,380$ 101,494,950$ 103,126,385$
Licenses and Permits 2,820,000 3,026,300 4,104,000 3,734,500 3,776,700
Intergovernmental 24,537,782 33,622,333 33,154,925 10,225,605 11,669,901
Charges for Services 138,870,825 144,904,817 146,342,374 153,385,754 163,336,629
Fines and Penalties 3,691,363 4,986,797 4,806,097 5,202,300 4,467,000
Other Sources 3,128,154 3,142,575 3,097,842 1,280,000 1,280,000
Miscellaneous 33,286,364 37,794,385 46,190,926 19,146,170 18,853,290
Transfers In 51,650,659 34,137,662 34,009,477 19,351,590 29,161,673
Total Revenues & Other
Financing Sources 354,272,254 353,278,359 370,006,021 313,820,869 335,671,578
Beginning Fund Balance 257,638,377 277,850,248 277,850,248 210,752,946 196,882,453
TOTAL AVAILABLE RESOURCES 611,910,631$ 631,128,607$ 647,856,269$ 524,573,815$ 532,554,031$
48
2027-2028 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 32.3% of total expected revenue in 2027 and
30.7% in 2028. 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 2027, property and sales and use taxes make up $59.0 million of the
budgeted $101.5 million and $60.3 million of the budgeted $103.1 million in 2028. However, these
main revenue sources are subject to constraints resulting in less than favorable growth
opportunities.
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 2027-2028 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 3.3% of revenue in 2027 and
3.5% in 2028. 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 2027 is $10.2 million and $11.7 million in 2028.
In July 2008, Washington State shifted from a source-based sales tax to a destination-based
system as part of the nationwide Streamlined Sales and Use Tax Agreement (SST), which seeks to
standardize how states tax goods. To offset revenue losses that some jurisdictions would
experience under this change, the State established mitigation payments. Between 2009 and 2019,
the City of Auburn received between $1.3 million and $2.0 million annually through this program.
Originally scheduled to expire in 2020, the program was continued through 2026, with payments
declining by 20% per year until the sunset date.
Beginning in 2018, the City also began receiving Marketplace Fairness Act (MFA) revenues from
internet and other remote sales, which the State intends to serve as a long‑term replacement for
the SST mitigation payments. Even with the addition of MFA revenues, the combined effect of the
expired mitigation program and the new revenue stream results in an ongoing net loss to the
General Fund of approximately $0.3 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 48.9% and
48.7% of total revenues in 2027 and 2028, 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.
49
2027-2028 Preliminary Budget Section III: Financial Plan
Fines and Penalties
This revenue source includes false alarm, traffic, photo enforcement, and parking fines and is
projected to be relatively stable. In 2023, the City implemented a new photo enforcement program;
the program has since expanded and the City is anticipating higher revenues being generated in
this category as a result. The program is expected to generate 77% of the budgeted $5.2 million in
2027 and 69% of the budgeted $4.5 million in 2028. The lower estimates for 2028 is due to lower
projected photo enforcement collections as the effectiveness of the program continues to grow and
drivers become more aware.
Other Sources
This revenue category includes developer contributions for capital system development in the
Water, Sewer, and Storm Drainage Utility Funds, insurance recoveries, and proceeds from the sale
of capital assets. Budgeted revenues total $1.3 million in both 2027 and 2028, all of which are
anticipated to come from capital system development charges.
Miscellaneous
Miscellaneous revenues are budgeted at $19.2 million in 2027 and $18.9 million in 2028. This
category includes interest earnings, rents and leases, special assessments, contributions and
donations, prior‑year cash adjustments, revenue from bond proceeds, and internal service
revenues from the Equipment Rental Fund, Facilities Fund, and Workers’ Compensation Fund.
Approximately 40% of the revenue in this category consists of interfund allocations to the
Equipment Rental Fund, which owns City vehicles and collects annual charges from departments to
fund their maintenance and replacement. Of the remaining budget, roughly 38% is from investment
and interest earnings.
Transfers In
This revenue source represents movement of resources between funds and includes payments to
other funds for debt service and capital construction projects. Transfers in 2027 are budgeted at
$19.4 million. This amount includes $6.5 million to the Capital Improvement Fund to support its fund
balance as the City begins construction projects that are planned to be funded by a bond issuance
in 2029. Also, $1.3 million in transfers to the debt service fund for budgeted payments throughout
the year, and $4.1 million in transfers for various other capital projects in the Capital Improvements
and Municipal Park Construction Funds.
Transfers are budgeted at $29.2 million in 2028. This budget includes $14.7 million in transfers to
the Capital Improvement Fund as noted above, $1.3 million for debt service payments, and $6.3
million for various projects in the Capital Improvements Fund and Municipal Park Construction
Funds.
Additionally, transfers of $810,000 in 2027 and $843,000 in 2028 are budgeted from the Cumulative
Reserve Fund to the Equipment Rental Fund for the purchase of additional police vehicles. These
purchases support the Police patrol fleet expansion adopted in the 2023–2024 biennial budget.
50
2027-2028 Preliminary Budget Section III: Financial Plan
Analysis of 2027-2028 Budgeted Expenditures for All Funds
The following graph presents the 2027 and 2028 budgeted expenditures of the City by major
category.
Total All Funds 2025 2026 2026 2027 2028
Expenditures Actual Adj. Budget Estimate Budget Budget
Salaries & Wages 58,392,925$ 60,729,336$ 59,774,912$ 67,333,640$ 70,436,948$
Benefits 22,888,072 27,253,354 23,668,611 27,479,176 29,535,197
Supplies 5,622,208 6,239,499 6,239,499 6,339,090 6,266,372
Services & Charges 107,046,375 122,016,834 120,652,139 122,667,304 127,930,933
Intergovernmental 53,828,203 34,137,662 34,095,232 19,351,590 29,161,673
Capital Outlay 41,008,791 149,761,234 149,761,234 45,174,152 55,762,502
Debt Service 4,100,252 9,643,919 9,643,918 7,170,900 10,442,500
Changes to Reporting Entity*9,748,406 - - - -
Interfund Payments for Services 31,425,154 33,275,278 33,267,778 32,175,510 34,090,064
Ending Fund Balance 277,850,245 188,071,491 210,752,947 196,882,453 168,927,842
TOTAL FUNDS EXPENDITURES 611,910,631$ 631,128,607$ 647,856,270$ 524,573,815$ 532,554,031$ * Changes to Reporting Entity is the consolidation of multiple Special Revenue Funds into General Transportation and the
transactions that occurred to complete the process.
Salaries and Benefits
Salaries and benefits are budgeted at approximately $95.0 million in 2027 and $100.0 million in
2028. These projections align with current Police labor agreements, which expire in 2027, and
Teamsters agreements, which expire in 2028. Significant changes in medical benefits are expected
in 2027 and 2028, with increases of 10% in medical and 5% for dental coverage each year.
Pension contribution rates for PERS Plan 2 and PERS Plan 3, which are set by the State of
Washington, are anticipated to remain unchanged from 2026 rates of 5.58%. This budget assumes
no increase in vision coverage costs or industrial insurance rates, and slight pension contribution
increase for LEOFF2 plan members from 5.32% to 5.52%.
51
2027-2028 Preliminary Budget Section III: Financial Plan
The 2027 budget includes an increase of 20 FTEs in the newly-formed Municipal Court, and 7
FTEs across the Community Development, Public Works, Facilities, and Parks Departments due to
operational needs. In 2028, the FTE count increases by one additional position in the Community
Development Department.
Supplies
Citywide supplies are budgeted at $6.3 million in both 2027 and 2028, representing 2.0% of the
City’s biennial budget. This category includes fuel, small tools and equipment, office and operating
materials and inventory for resale. Examples of these expenditures include computers; supplies for
facility, street, vehicle and equipment repairs; agricultural supplies used by the Parks, Arts and
Recreation Department; and resale inventory for the Auburn Golf Course and Mountain View
Cemetery.
Services and Charges
The City contracts for professional services as needed. Services and charges are budgeted at
$122.7 million in 2027 and $127.9 million in 2028, and account for 37.4% and 35.1% of the citywide
biennial budget, respectively. Examples include services provided by other government entities;
legal expenses; consulting services, communications, travel, advertising, rentals, insurance, repairs
and maintenance and utility charges. This category also 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, and the Waste Management contractual costs for hauling waste,
among others.
Capital Outlay
Capital projects budgeted in 2027 total $45.2 million, or 13.8% of the citywide budget and total
$55.8 million, or 15.3% of the citywide budget in 2028. Approximately 32% of capital expenditures
are budgeted in the enterprise funds, 35% in the General Transportation Fund, 26% in capital
project funds, and the remaining 7% are within the General Fund and internal service funds . These
costs 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 2027 and 2028 include the Facilities Master Plan, Game Farm Park improvements,
and Sanitary Sewer repair and replacement projects.
Interfund Payments for Services
Interfund payments for services are budgeted at $32.2 million in 2027 and $34.1 million in 2028,
and consist of collections by the City’s internal service funds and support departments for services
provided citywide. They include charges for equipment repair and replacement, fuel, technology
software and hardware, multimedia services, facility services, and charges for support provided by
the Human Resources, Legal, and Finance departments. The receiving funds are the Insurance
Fund, Workers’ Compensation Fund, Facilities Fund, Communications Fund, Innovation and
Technology Fund, and Equipment Rental Fund. The General Fund receives payments for support
provided by the Human Resources, Legal, and Finance departments.
52
2027-2028 Preliminary Budget Section III: Financial Plan
REVENUE ANALYSIS
GENERAL FUND
The City’s General Fund receives a wide variety of revenue. This section of the budget discusses
the key factors that affect revenue for the next biennial budget.
General Fund
Revenue By Funding Source
2025 2026 2026 2027 2028
Actual Adj. Budget Estimate Budget Budget
Beginning Fund Balance:60,944,003$ 52,981,823$ 52,981,823$ 49,512,882$ 44,125,718$
Taxes:
Property Tax 25,483,497$ 25,815,300$ 26,043,000$ 26,688,150$ 27,732,485$
Sales & Use Tax 26,690,899 28,505,200 30,545,870 32,277,600 32,610,600
Business & Utility Taxes 30,741,970 26,506,790 30,251,000 32,145,900 32,162,100
Other Taxes 2,064,361 1,808,800 898,900 1,045,800 1,074,900
Licenses & Permits 2,820,000 3,026,300 4,104,000 3,734,500 3,776,700
Intergovernmental 6,780,956 7,705,768 7,201,468 5,479,439 5,354,141
Charges for Services 12,643,524 11,534,522 12,333,547 11,279,603 11,768,215
Fines & Penalties 3,390,045 4,816,697 4,622,497 4,970,700 4,235,100
Transfers In 206,558 776,341 648,159 139,500 126,000
Other Sources 124,446 281,209 54,628 75,000 75,000
Miscellaneous 4,613,224 2,167,652 2,639,172 2,714,800 2,483,600
Total General Fund (incl BFB)176,503,483$ 165,926,402$ 172,324,064$ 170,063,874$ 165,524,559$
General Fund Tax Revenue
Current indications show the City will receive $87.7 million in tax revenue during 2026. Total tax
revenues are projected to increase to an estimated $92.2 million in 2027 and $93.6 million in 2028.
Voter-approved initiatives and State legislative reductions to local tax distributions have had a
significant financial impact on the General Fund. This includes the sunsetting of the streamlined
sales tax mitigation payments in 2026; while partially mitigated by revenues generated by the
Marketplace Fairness Act, the net result is a $300,000 annual decrease to General Fund revenues.
To help offset reduced tax revenues, the City increased the tax rate charged by the General Fund
to City utilities from 7.0% to 10.0% during the 2021–2022 biennium (with the 1.0% allocated to the
General Transportation Fund remaining unchanged). This change is expected to increase General
Fund utility tax revenue by $234,000 in 2027 and $247,000 in 2028.
In 2022, the City also implemented a business and occupation (B&O) tax program, under which
businesses are taxed based on either gross receipts or the square footage of occupied
warehousing space. B&O tax revenues are projected to total $13.0 million in 2027 and $12.4 million
in 2028.
Overall, General Fund revenue projections for the biennium assume steady but moderate economic
growth. If growth is slower than anticipated, budgeted revenues may need to be adjusted
downward.
53
2027-2028 Preliminary Budget Section III: Financial Plan
Property Taxes
Property taxes are the second largest single source of General Fund revenue for the City,
constituting approximately 22.1% of total General Fund revenues budgeted in 2027 and 22.8% in
2028. In past years, voters in Washington State 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, with a provision allowing a “majority plus one” vote of the City
Council to raise revenue up to the 106% limit if a substantial need was found.
In 2001, the citizens voted on and passed Initiative 747 (I-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).
Additional allowances were made for new construction, annexations and refund levies. I-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 I-747 retroactively to 2002 and thereby restoring the one percent limit on property tax
increases (unless the jurisdiction has banked capacity). These legislative changes have
significantly impacted the City, as labor contracts have historically grown by an average of 3%
annually, while the City’s largest source of taxing authority for funding those contracts is effectively
limited to a 1% increase.
From 2010 through 2013, the City experienced four consecutive years of declining property
valuation. However, beginning in 2014 this trend reversed, and the assessed valuation (AV) of
property values increased by an average of 8% per year from 2016 through 2026. Property tax
revenue estimates for 2027 and 2028 are $26.7 million and $27.7 million, respectively.
54
2027-2028 Preliminary Budget Section III: Financial Plan
Sales and Use Taxes
As of 2025, sales and use taxes is the largest single source of General Fund revenues for the City.
The sales tax rate in the City of Auburn is 10.5% on all retail sales. The total sales tax rate in
Auburn is 10.5 percent on all retail sales, of which the City’s net share is 0.85% after accounting for
county distributions and the State administrative fee1. Sales tax receipts have fluctuated in Auburn,
as about one-third of the City’s retail sales activity is derived from new construction and auto sales,
both of which are highly sensitive to economic conditions. Based on current trends, 2026 revenues
are projected at $30.5 million – an increase of 14.0% over 2025 collections – in part due to a 0.1%
Public Safety Sales Tax implemented mid-year. Sales and use tax revenues are estimated at $32.3
million in 2027 and $32.6 million in 2028.
Business and Occupation (B&O) Tax
Business and occupation tax is levied on businesses which either generate $500,000 or more
annually in companywide revenue, or that occupy more than 4,000 square feet of indoor or 261,360
square feet of outdoor warehouse space. Collections of business and occupation tax are estimated
to be $13.0 million in 2027 and $12.4 million in 2028. The expected decrease from 2027 to 2028 is
due to reduced penalty and interest charges as compliance improves.
Utility Taxes
This revenue source includes taxes applied to utilities providing services within the City, including
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 utilities – water, sewer,
storm drainage, and solid waste – with 2.5% dedicated to the General Transportation Fund and the
remainder being receipted into the General Fund. Other utilities, including telephone, cable utility,
electric and natural gas providers, are taxed at 6.0%, of which 1.0% of this tax is dedicated to fund
general transportation. The City’s financial plan assumes that interfund utility taxes will remain at
the rates set in January 2023 (see General Fund Six-Year Forecast on page 71).
Other Taxes
This category includes the criminal justice sales tax, gambling taxes and leasehold excise taxes.
Tax revenues in this category make up 0.9% of General Fund revenues in both 2027 and 2028.
These revenues are budgeted at $1.0 million in 2027 and $1.1 million in 2028 and compared to a
forecast of $899,000 million in 2026. 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 .85%.
55
2027-2028 Preliminary Budget Section III: Financial Plan
Other General Fund Revenue
Intergovernmental
This category includes various State shared tax revenues, including streamlined sales tax (which
ends in 2026), motor vehicle sales tax, liquor excise tax and liquor profits, as well as Muckleshoot
Indian Tribe compact payments and grant revenues. The budgeted revenue in this category in 2027
totals $5.5 million, or 4.5% of the General Fund revenue, while 2028 totals $5.4 million, or 4.4% of
the General Fund revenue. Budgeted revenues in this category have decreased from prior years as
grants are no longer budgeted prior to being secured. Instead, these revenues will be added
throughout the biennium through the budget amendment process as they are awarded.
Motor vehicle fuel tax (MVFT) revenues remain the dominant source in this category, and are
assessed based on gallons of fuel sold. MVFT revenues are expected to decrease slightly from
prior years’ totals as higher fuel prices lead more individuals to use alternative modes of
transportation. The City also anticipates receiving an average of $1.4 million annually from the
Muckleshoot Indian Tribe for City services including police response, court services, and street
maintenance. Requests to the Tribe are based on actual services delivered, and are reconciled
annually with Tribe management.
Charges for Services
This category consists of interfund revenues collected for General Fund support departments (HR,
Legal, and Finance), fees paid by participants in Parks, Arts and Recreation programs,
reimbursement for off-duty law enforcement services, and plan check fees for new construction and
development review.
Beginning in 2019, General Fund support departments (Human Resources, Legal, and Finance)
are fully budgeted in the General Fund, while funds receiving support services are assessed an
interfund charge, with offsetting revenues to the General Fund. Prior to 2019, these charges were
budgeted and recorded directly in the receiving funds. The budgeted charges for services for the
three support departments in both 2027 and 2028 is $4.6 million.
56
2027-2028 Preliminary Budget Section III: Financial Plan
This category also includes revenues from recreational classes, league fees and senior programs
offered by Parks, Arts, and Recreation. Recreational fees typically support about 20% of the costs
of the related services. Revenues associated with the Auburn Golf Course are budgeted at $2.5
million in 2027 and $2.6 million in 2028. Overall, charges for services constitute approximately
9.4% of total General Fund revenue in 2027 and 9.7% in 2028.
Licenses and Permits
License and permit revenues are collected from regulatory activities across the City, and are
projected to be approximately 3.1% of budgeted General Fund revenues in both 2027 and 2028.
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. Building permit revenues are projected at $1.1 million in 2027 and $1.2 million in 2028,
reflecting a slight increase tied to continued incentives for local businesses and new construction.
Other revenues in this category include business licenses, pet licensing, and plumbing, street,
excavation and electrical permits. The City’s annual business license fee is $112.00, with projected
revenues of approximately $754,000 in 2027 and $773,000 in 2028.
Transfers In
Transfers in consist of the movement of funds into the General Fund in support of internal City
operations and one-time agreements. Budgeted transfers into the General Fund total $140,000 in
2027 and $126,000 in 2028. 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.
57
2027-2028 Preliminary Budget Section III: Financial Plan
Miscellaneous
Miscellaneous revenue consists primarily of facilities rentals, golf cart rental revenues, purchasing
card rebates, investment income, and contributions and donations. The majority of revenues in this
category originate from Parks, Arts and Recreation program activities that involve outdoor and
community gatherings. Interest and investment income is expected to decline in 2027–2028
compared to 2025 due to the maturity of investment accounts, lower interest rates, and a reduced
General Fund ending balance.
Fines and Penalties
Fines and penalties consist mainly of traffic fines, parking infractions, B&O tax penalties, and
criminal fines. The photo enforcement program enacted in 2023 has significantly increased
revenues in this category compared to prior cycles. Fines and penalty revenues are budgeted at
approximately $5.0 million in 2027 and $4.2 million in 2028. The decrease in revenues between
2027 and 2028 is mainly due to lower anticipated photo enforcement collections as compliance
increases.
Other Sources
Other sources within this fund include insurance recoveries and the sale of capital assets. These
revenues are not budgeted.
58
2027-2028 Preliminary Budget Section III: Financial Plan
SPECIAL REVENUE FUNDS
The City has seven special revenue funds presented in this budget. These funds account for the
proceeds of specific revenue sources and are legally restricted to expenditures for specific
purposes.
Special Revenue Funds
Revenue By Funding Source
2025 2026 2026 2027 2028
Actual Adj. Budget Estimate Budget Budget
Beginning Fund Balances 67,835,715$ 81,614,274$ 81,614,274$ 58,609,127$ 47,493,517$
Transfers In 20,836,102 14,329,741 14,329,741 5,651,390 4,527,073
Intergovernmental 11,343,257 18,134,290 18,134,290 4,545,406 6,115,000
Taxes 7,056,835 6,052,400 7,586,610 6,412,500 6,621,300
Charges for Services 1,029,045 1,812,765 1,493,740 2,412,700 858,300
Miscellaneous 12,640,155 239,300 2,314,000 2,008,900 2,011,700
Fines and Penalties 291,758 170,100 183,600 231,600 231,900
Other Sources 56,362 284,043 287,314 - -
Total Revenue 121,089,229$ 122,636,913$ 125,943,569$ 79,871,623$ 67,858,790$
Transfers In
This revenue source consists of the movement of funds to the Special Revenue Funds from other
funds. Budgeted transfers total $5.7 million in 2027 and $4.5 million in 2028. All budgeted transfers
support the General Transportation Fund for various street improvement projects Of these
amounts, the Transportation Benefit District Fund contributes $3.8 million in 2027 and $3.1 million
in 2028.
Additional 2027 transfers include $1.1 million of mitigation fee revenues for multiple projects,
$705,000 in photo enforcement revenue from the General Fund, and $66,000 from the utility funds
for new machinery and equipment. Transfers in 2028 also include $419,000 of mitigation fees,
$705,000 of photo enforcement revenue from the General Fund, and $153,000 from the utility
funds.
59
2027-2028 Preliminary Budget Section III: Financial Plan
Intergovernmental
Intergovernmental revenues include grants, entitlements, state-shared revenues and payments
provided by one government to another. Most of this funding consists of federal grant monies for
general transportation projects. Budget intergovernmental revenues total $4.5 million in 2027,
including $2.1 million of federal grant funding for the Lea Hill Rd and 104th Ave SE roundabout
project, and additional grants for the A Street SE preservation project ($965,000) and Lake Tapps
Parkway preservation ($792,000) projects. In 2028, intergovernmental revenues total $6.1 million,
including $5.5 million in indirect federal grant funding for the East Valley Widening project.
Annual fluctuations reflect the timing of capital project activity, as most revenue is received on a
reimbursement basis. The decline between 2026 and 2028 is primarily due to a reduction in
budgeted grant revenues in the General Transportation Fund.
Another significant intergovernmental revenue source in the Special Revenue Funds is the Motor
Vehicle Fuel Tax (MVFT). The City receives approximately $1.6 million annually in MVFT monies.
Of this, $530,000 is deposited into the General Transportation 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 2027-2028 budget includes $113,000 annually in multimodal
transportation revenues to the General Transportation Fund.
Taxes
Tax revenue in the Special Revenue Funds is derived primarily from utility taxes that support the
City’s transportation programs. Utility taxes consist of an 11.5% tax on gross revenues of water,
sewer, storm drainage, and solid waste utilities, current City policy directs 2.5% of utility tax
revenue to the General Transportation Fund. Furthermore, 6.0% is taxed on electric, natural gas,
and telephone utilities, 1.0% of these taxes are directed to the General Transportation Fund. This
revenue is budgeted at $4.1 million in 2027 and $4.2 million in 2028.
The hotel/motel excise tax is another source of revenue for these funds. Levied at 1.0% of lodging
charges at hotels, motels and campgrounds, these funds are used to offset the cost of tourism
promotion. Budgeted revenues for hotel/motel tax collections are $183,000 in 2027 and $181,000 in
2028.
Charges for Services
Special Revenue Funds charges for services are collected primarily by the General Transportation
and Mitigation Fees funds, and consist of fees paid by developers to mitigate the increased
demand on City resources such as streets caused by new development. The City has budgeted
these revenues conservatively at $2.4 million in 2027 and $858,000 in 2028. This category also
contains $39,200 of revenue in 2027 and $42,300 in 2028 related to the City’s participation in the
Tacoma Regional Task Force Agreement with the federal Drug Enforcement Administration (DEA).
This revenue is receipted into the Drug Forfeiture Fund.
60
2027-2028 Preliminary Budget Section III: Financial Plan
Miscellaneous
Miscellaneous revenue consists primarily of investment income and developer contributions and is
budgeted at $2.0 million in 2027 and 2028 respectively. In 2025, the City went through
consolidation of Special Revenue funds resulting in a one-time $9.7 million change to reporting
entity transaction. This is the main reason for the dropoff from 2025 actuals.
Fines and Penalties
Fines and penalties in the Special Revenue Funds consist of confiscated property within the Drug
Forfeiture Fund.
61
2027-2028 Preliminary Budget Section III: Financial Plan
CAPITAL PROJECT FUNDS
The City maintains four capital project funds: the Municipal Parks Construction Fund, the Capital
Improvement Fund, the Local Revitalization Fund, and the Real Estate Excise Tax Fund. Major
governmental capital acquisitions and construction are budgeted in these funds.
Capital Project Funds
Revenue By Funding Source
2025 2026 2026 2027 2028
Actual Adj. Budget Estimate Budget Budget
Beginning Fund Balances 21,230,137$ 24,429,150$ 24,429,150$ 18,674,434$ 17,193,634$
Transfers In 24,952,296 13,679,286 13,679,286 10,570,000 21,010,000
Intergovernmental 3,153,694 4,906,055 4,906,055 - -
Taxes 4,005,395 2,725,000 2,725,000 2,725,000 2,725,000
Charges for Services 59,076 316,800 291,158 110,600 110,700
Miscellaneous 1,139,581 25,478,300 26,433,400 872,800 874,400
Total Revenue 54,540,179$ 71,534,591$ 72,464,049$ 32,952,834$ 41,913,734$
Transfers In
These operating transfers provide funding for capital projects approved by City Council. Budgeted
transfers total $10.6 million in 2027 and $21.0 million in 2028. The 2027 transfers into the Capital
Improvement Fund include $6.5 million from the Cumulative Reserve Fund to support the fund
balance until the City issues bonds in 2028 for the Master Facilities Plan and the construction of a
new Justice Center building, and $2.4 million of REET funds for various improvement projects. In
2028, the Capital Improvements Fund is budgeted to receive $14.7 million from the Cumulative
Reserve Fund for the same fund balance support mentioned earlier, as well as $4.1 million in REET
funds for other improvement projects.
The Municipal Parks Construction Fund is budgeted to receive $515,000 and $2.2 million in
transfers in 2027 and 2028, respectively. The fund will receive $30,000 of REET funding for
Fairway Drainage Improvement in both 2027 and 2028. Additional transfers of $600,000 during
2028 will be received from the Mitigation Fund for the Brannan Park improvement project.
62
2027-2028 Preliminary Budget Section III: Financial Plan
Taxes
In accordance with State law, the City levies real estate excise tax (REET) of ½% on all real
property sales within the City, receipted into the Real Estate Excise Tax Fund. REET revenues are
divided into quarter percentages. Historically, both the first and second ¼% could be used for
streets, sidewalks, street lighting, traffic signals, bridges, domestic water systems, and storm and
sanitary sewer systems. The first ¼% could also be used to acquire park and recreation facilities,
law enforcement facilities, fire protection facilities, trails, libraries, and administrative and judicial
facilities.
Revised legislation now allows both REET allocations to be used for the same range of eligible
capital projects; however, funds collected under previous rules must continue to follow the original
restrictions until fully expended. All REET revenues must be used for capital projects identified in
the City’s Capital Facility Plan.
The tax revenue in the Municipal Parks Construction Fund consists predominately of tax revenues
from King County to be used specifically for capital projects for park improvements.
Intergovernmental
This revenue source consists primarily of state, federal and interlocal grant revenues. The City is no
longer budgeting most grants prior to receipt of grant award documentation. Throughout the
biennium, as grants become secured and all documentation requirements are met, they will be
added to the budget during the amendment process. Due to this approach, there are no
intergovernmental revenues currently budgeted for the 2027-2028 biennium.
Miscellaneous
Miscellaneous revenue includes bond proceeds, interest earnings, contributions and donations
from developers or other organizations for community projects, and lease revenue from cell towers.
Most of the revenues budgeted in this category in 2027 and 2028 are related to interest and
investment income, which account for roughly 82% of the anticipated revenues in this category.
Total budgeted revenues are $873,000 in 2027 and $874,000 in 2028, respectively.
63
2027-2028 Preliminary Budget Section III: Financial Plan
Charges for Services
Charges for services are budgeted at $111,000 in both 2027 and 2028. Of this amount, $106,000
each year relates to a capital improvement surcharge added to green fees at the Auburn Golf
Course, which is used to fund golf facility improvements.
In addition, a portion of all adult outdoor team league fees are put into the capital facility program in
the Municipal Parks Construction Fund, where it is used to construct park facilities for the benefit of
park and sports field users. Budgeted amounts for these fees are $4,600 and $4,700 in 2027 and
2028 respectively.
Other Sources
Other sources within the Capital Project Funds include insurance recoveries, which are
unbudgeted.
64
2027-2028 Preliminary Budget Section III: Financial Plan
ENTERPRISE FUNDS
Enterprise funds are used to account for activities that function in the same manner as a business,
generating revenues and incurring expenses related to providing goods and services to external
customers. The City maintains seven enterprise funds: Water, Sanitary Sewer, Sewer Metro, Storm
Drainage, Solid Waste, Airport, and Cemetery. The following table and graph show revenues
received by major source category.
Enterprise Funds
Revenue By Funding Source
2025 2026 2026 2027 2028
Actual Adj. Budget Estimate Budget Budget
Beg. Working Capital 85,948,457$ 95,980,056$ 95,980,056$ 59,238,983$ 60,756,692$
Charges for Services 106,072,134 108,490,250 111,327,600 118,022,875 126,994,000
Transfers In - 284,043 284,040 - -
Miscellaneous 5,134,104 1,591,000 5,653,750 4,169,800 4,277,600
Other Sources 2,123,217 2,547,323 2,740,900 1,175,000 1,175,000
Intergovernmental 3,058,584 2,065,740 2,066,032 - -
Fines and Penalties 9,560 - - - -
Total Revenue 202,346,056$ 210,958,412$ 218,052,378$ 182,606,658$ 193,203,292$
Charges for Services
This revenue source represents fees charged by the City’s enterprise funds in return for public
services. Over 95% of the City’s enterprise fund charges for service revenues are collected in the
Water, Sewer, Storm and Solid Waste utility funds; totaling an estimated $115.0 million in 2027 and
$124.0 million in 2028. Of those amounts, $33.5 million in 2027 and $35.6 million in 2028 consist of
pass-through charges in the Sewer Metro Fund to pay King County for sewage treatment and
disposal services.
Utility revenues are directly affected by growth factors and rate increases. The City reviews fees
charged for utilities on an annual basis to ensure they adequately cover service costs and provide
for future system growth and maintenance. Solid waste collection and disposal is contracted to a
third-party provider, with a rate structure that encourages participation in the recycling program.
65
2027-2028 Preliminary Budget Section III: Financial Plan
Charges for services at the Auburn Municipal Airport are primarily related to fuel sales, while
Cemetery Fund revenues are primarily from lot sales and retail sales of burial-related products.
Transfers In
This revenue source represents movements of resources 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. However, in 2025 the capital sub-funds were consolidated 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 2027 or 2028. Likewise, no additional transfers in from other funds
have been budgeted in 2025 or 2026.
Miscellaneous
Miscellaneous revenues include financing proceeds to fund capital projects within the Enterprise
Funds and interest earnings on fund resources. This category also includes airport property leases,
tie down and hangar rental revenues at the airport. The budgeted amount for these funding sources
are $4.2 million in 2027 and $4.3 million in 2028. No bonds are planned to be issued for the
Enterprise Funds in 2027-2028.
Other Sources
This revenue source represents resources available from system capital contributions from
developers, loan proceeds, the sale of capital assets, insurance recoveries, and non-cash
developer contributions made when system assets are constructed or improved as part of
development activity. System development contributions have been significant in recent years and
are budgeted at $1.2 million in both 2027 and 2028.
Intergovernmental
This category primarily consists of grant revenue. As previously mentioned, grants are not
budgeted until they are awarded; as such no grants have been budgeted in 2027-2028.
Fines and Penalties
This revenue is mainly comprised of penalties assessed in the Water Fund for lost or damaged
hydrant carts, which are used to access water from City fire hydrants.
66
2027-2028 Preliminary Budget Section III: Financial Plan
INTERNAL SERVICE FUNDS
The City’s internal service funds are used to budget for the financing of goods and services
provided by one fund to other funds and General Fund departments on a cost reimbursement
basis. The City has six internal service funds: Insurance, Workers’ Compensation, Facilities,
Communications, Innovation and Technology, and Equipment Rental.
Internal Service Funds
Revenue By Funding Source
2025 2026 2026 2027 2028
Actual Adj. Budget Estimate Budget Budget
Beg. Working Capital 16,823,791$ 17,743,683$ 17,743,683$ 19,339,998$ 21,900,740$
Charges for Services 18,969,889 21,386,840 19,508,789 20,185,636 22,232,274
Transfers In 4,024,739 3,816,851 3,816,851 1,693,600 2,192,800
Miscellaneous 9,572,020 8,250,033 8,925,504 9,264,870 9,090,990
Other Sources 824,129 30,000 15,000 30,000 30,000
Intergovernmental - 609,720 609,720 - -
Total Revenue 50,214,568$ 51,837,127$ 50,619,547$ 50,514,104$ 55,446,804$
Charges for Services
Charges for services are budgeted at $20.2 million in 2027 and $22.2 million in 2028.
Approximately 97% of this revenue in the Internal Service Funds comes from the interfund charges
for services from the Insurance, Facilities, Communications, and Innovation and Technology (IT)
funds. Each department is allocated a portion of the costs for these services according to usage
criteria appropriate to the fund. This category also includes revenue earned by the IT Department
for services rendered to the City of Pacific.
Miscellaneous
Miscellaneous revenues are budgeted at $9.3 million in 2027 and $9.1 million in 2028.
Approximately 83% of the revenue in this category is collected by the Equipment Rental Fund,
which charges departments for the maintenance and replacement costs of City vehicles and other
equipment. Additional revenues include Workers’ Compensation reimbursement, investment
earnings, and property rental revenue within the Facilities Fund.
67
2027-2028 Preliminary Budget Section III: Financial Plan
Transfers In
Transfers in total $1.7 million in 2027 and $2.2 million in 2028. These transfers include $50,000 in
transfers from the Cumulative Reserve into the Innovation and Technology Fund and $843,000
from the Cumulative Reserve Fund into the Equipment Rental Fund, both of which are related to
the purchase and upfit of police vehicles as part of the patrol fleet expansion program authorized in
the 2023-2024 biennial budget. In addition, the Facilities Fund will receive REET-funded transfers
totaling $680,000 in 2027 and $1.3 million in 2028 to support various capital projects.
Other Sources
Other sources within the Internal Service Funds include insurance recoveries and the sale of capital
assets.
68
2027-2028 Preliminary Budget Section III: Financial Plan
FIDUCIARY FUNDS
The City has three fiduciary type funds: the Fire Pension Fund, the South King Housing &
Homelessness Partners (SKHHP) Fund and an Agency Disbursement Fund. Both the SKHHP
Fund and the Agency Disbursement Fund are unbudgeted as they are custodial funds used for the
collection and disbursement of non-City funds.
Fiduciary Funds
By Funding Source
2025 2026 2026 2027 2028
Actual Adj. Budget Estimate Budget Budget
Beginning Fund Balance 1,839,705$ 1,870,815$ 1,870,815$ 1,917,975$ 1,807,605$
Miscellaneous 64,758 38,100 80,000 40,000 40,000
Intergovernmental 201,291 138,400 175,000 138,400 138,400
Total Revenue 2,105,754$ 2,047,315$ 2,125,815$ 2,096,375$ 1,986,005$
Miscellaneous
Miscellaneous revenues primarily consist of contributions and donations, as well as investment
earnings. As previously discussed, investment income is expected to decline from 2025-2026 totals
(see page 58). Total budgeted miscellaneous revenues are $40,000 in both 2027 and 2028.
Intergovernmental
This revenue consists of the fire insurance premium tax. The City receives this tax revenue from
the State based on the number of retired firefighters who served the City. The City anticipates
annual fire insurance tax revenues of $138,400 for the 2027-2028 budget cycle.
69
2027-2028 Preliminary Budget Section III: Financial Plan
PERMANENT FUND
The City has one permanent fund, the Cemetery Endowment Care Fund. City policy provides that a
percentage of the pre-tax sales price of each grave, niche or crypt is to be deposited into the
Cemetery Endowment Care Fund for the future maintenance of the Auburn Mountain View
Cemetery. Resources in this fund are legally restricted such that only earnings, not principal, may
be used to support cemetery capital improvements.
Permanent Fund
By Funding Source
2025 2026 2026 2027 2028
Actual Adj. Budget Estimate Budget Budget
Beginning Fund Balance 2,540,569$ 2,732,042$ 2,732,042$ 2,935,942$ 3,080,942$
Charges for Services 97,157 60,000 83,900 70,000 70,000
Miscellaneous 94,316 30,000 120,000 75,000 75,000
Total Revenue 2,732,042$ 2,822,042$ 2,935,942$ 3,080,942$ 3,225,942$
Charges for Services
Physical environment revenues are collected in this category that fund future maintenance projects
to 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.
70
2027-2028 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
Expenditure Forecast 2026-2032 2026
Estimated
2027
Forecast
2028
Forecast
2029
Forecast
2030
Forecast
2031
Forecast
2032
Forecast
Taxes
Property (1)26,043,000$ 26,688,150 27,732,485 27,970,984$ 28,211,535$ 28,454,154$ 28,698,860$
Sales (2)30,545,870 32,277,600 32,610,600 33,099,759 33,596,255 34,100,199 34,611,702
Business & Utility (3)30,251,000 32,145,900 32,162,100 32,929,975 33,782,658 34,569,615 35,389,221
Other 898,900 1,045,800 1,074,900 1,099,355 1,124,373 1,149,967 1,176,151
Licenses & Permits 4,104,000 3,734,500 3,776,700 3,847,509 3,920,204 3,994,832 4,071,440
Intergovernmental (4)7,201,468 5,479,439 5,354,141 5,397,048 5,434,498 5,472,538 5,511,179
Fees & Charges (5)12,333,547 11,279,603 11,768,215 12,009,937 12,256,652 12,508,464 12,765,480
Fines & Penalties 4,622,497 4,970,700 4,235,100 4,249,923 4,264,798 4,279,724 4,294,703
Other Sources 648,159 139,500 126,000 126,315 126,631 126,947 127,265
Miscellaneous 2,693,800 2,789,800 2,558,600 2,576,384 2,594,306 2,612,368 2,630,572
Total Revenues 119,342,241$ 120,550,992$ 121,398,841$ 123,307,189$ 125,311,910$ 127,268,808$ 129,276,573$
Salaries and Benefits (6)62,018,440$ 70,094,977$ 74,042,197$ 76,263,463$ 78,551,367$ 80,907,908$ 83,335,145$
Internal Service Charges (7)20,202,629 19,989,576 20,828,654 21,453,514 22,097,119 22,760,033 23,442,834
Capital and Debt Service (8)1,636,445 28,000 2,510,000 2,585,300 2,662,859 2,742,745 2,825,027
Transfers Out - Other 3,511,485 705,000 705,000 726,150 747,935 770,373 793,484
Supplies 2,041,362 2,131,340 2,141,822 2,206,077 2,272,259 2,340,427 2,410,640
Professional Services 33,400,821 32,989,263 30,635,947 31,555,025 32,501,676 33,476,726 34,481,028
Total Expenditures 122,811,182$ 125,938,156$ 130,863,620$ 134,789,529$ 138,833,215$ 142,998,212$ 147,288,158$
Ending Fund Balance 49,512,882$ 44,125,718$ 34,660,939$ 23,178,599$ 9,657,294$ (6,072,110)$ (24,083,695)$
Key 2027-2032 Assumptions:
1) Property Tax increase: 2026-2032 includes a 1.0% statutory increase, plus revenue from new
construction.
2) Retail Sales Tax: Collections in 2027 are expected to increase by approximately $1.1 million (6.0%) over
2026 due in part to a State expansion of transactions that are subject to sales tax. Revenues are
anticipated to increase 1.2% annually after 2027.
3) Business & Occupation Tax: The City anticipates higher collections in the next biennium, primarily
driven by discovery efforts. Estimated impact: $1.4 million in 2027 and then slightly decrease throughout
the next 5 years due to discovery.
4) Grants: Several grants awards were received in 2026; however, grants will not generally be budgeted in
the 2027-2028 biennium until they are formally awarded. Estimated impact: a reduction of $120,000 in
both 2027 and 2028.
5) Administrative Support Charges: During the 2027-2028 budget development process, it was decided to
remove the costs from the photo enforcement program from the calculation because those costs now
reside in the Municipal Court. Estimated impact: $2.6 million during the biennium.
6) Salary and Benefit Inflation: Police labor agreements expire in 2027, and Teamsters expire in 2028.
Budget is based on estimates; 2029-2032 includes a 3.0% annual increase.
7) Internal Service Charges: Changes in the allocation methodology for internal service charges –
combined with increased costs for fuel, vehicles, software licensing, and other services – have resulted in
significant cost increases for the General Fund. At the same time, lower estimated insurance premiums
have reduced interfund allocation amounts citywide, significantly lowering departmental insurance costs.
Estimated net impact: $213,000 less in 2027 compared to the prior year, with the amount remaining fixed
in 2028.
8) Capital and Debt Service: The 2028 budget includes $2.5 million in debt service payments related to the
anticipated issuance of general obligation bonds to fund the projects identified in the Facilities Master
Plan. Estimated to be static thereafter.
71
2027-2028 Preliminary Budget Section III: Financial Plan
General Fund Forecast 2026-2032
Revenues are forecasted on the basis of future economic, demographic, and policy assumptions
with moderate 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, B&O taxes, utility taxes, other taxes, and
gaming and admissions taxes. These revenues 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 1.8% from $19.8
billion in 2026 to $20.1 billion in 2027 and by another 2.0% to $20.5 billion in 2028. The City
expects to increase the property tax levy in each year by the maximum allowable factor of 1% plus
new construction.
Sales tax revenues are forecasted to increase by 6.0% in early 2027 due to a change in State law
that subjected previously-exempt services to the tax, such as information technology support, live
presentations, security services, advertising and temporary staffing services. This is expected to
continue throughout 2028 but level off at 1.5% growth in 2028. The forecast no longer includes
revenue from EHB 2163 (Marketplace Fairness Act), which had been supplemented by streamlined
sales tax mitigation payments until 2026. For 2029 through 2032, continued strengthening of the
local economy is assumed, with annual sales tax growth of 1.5%.
While revenue growth is expected to remain moderate, expenditures – particularly those supporting
public safety and general public services – are expected to increase at faster pace. Some non-
discretionary expenditures are beyond the City’s control, such as increased costs for South
Correctional Entity (SCORE) jail services, annual insurance and dental plan increases of 10.0%
and 5.0%, respectively, and licensing agreements for necessary software such as Microsoft Office.
72
2027-2028 Preliminary Budget Section III: Financial Plan
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 all expenditures will be obligated during the year, thus, the City’s ability to realize budgetary
savings in the future may be diminished as a result of these factors.
Based on these assumptions, the forecast shows the balance in the General Fund declining over
several years and becoming negative in 2031, as projected revenue growth fails to keep pace with
projected expenditure increases. In reality, this will not occur: the Finance Department will continue
to evaluate revenue options and enhancements, as well as other options to offset rising costs and
anticipated revenue shortfalls. 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.
73
2027-2028 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, 2025:
For Parks or
Without General For Open Space
A Vote Purposes Utilities Development Total Capacity
1.50%1.00%2.50%2.50%
Legal Limit 297,109,074$ 198,072,716$ 495,181,790$ 495,181,790$ 1,485,545,370$
Outstanding Indebtedness*(31,565,079) - - - (31,565,079)
Margin Available 265,543,995$ 198,072,716$ 495,181,790$ 495,181,790$ 1,453,980,291$
Source: City of Auburn 2025 ACFR
With A Vote
* This amount includes the balance as of 12/31/2025 for General Obligation Bonds ($14,425,000), SCORE debt service ($13,717,444) and
Street-related Public Works Trust Fund Loans ($3,422,635), adjusted for rounding.
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). In October 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 2025 is $14,425,000.
The South Correctional Entity (SCORE) was created under an Interlocal Agreement between the
cities of Auburn, Burien, Federal Way, Renton, SeaTac, and Tukwila, and provides for correctional
services for the detaining of arrestees and sentenced offenders. The initial debt issued in 2009 to
fund this facility was refunded in 2019; Under this agreement, the City is contracted to pay 34.94%
of the debt service over a 20-year period, ending in 2038. The City of Auburn’s scheduled balance
as of the end of 2025 is $13,717,444.
The City currently maintains a rating of AA+ with Standard & Poor’s for its general obligation debt.
Revenue Bonds
As of the end of 2025, the City has approximately $21,190,000 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
2 General Obligation Bonds-2020A Refunding 2010B & 2020B Refunding 2010D
74
2027-2028 Preliminary Budget Section III: Financial Plan
times the maximum annual utility revenue bond debt service cost. Actual debt service coverage
through 2025 was 4.77 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 2025 is $4,905,000.
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 20103 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 2025 is $16,285,000.
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 loans noted below are drawn as expenses are incurred.
The City has two 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 two loans as of the end of 2025 is $1,500,187.
In 2016, the City was awarded a Drinking Water State Revolving Fund Loan to fund the Coal Creek
Springs Transmission Main Replacement Project. In 2024, the City was awarded an additional
Drinking Water Loan for this project, for a total of $3,737,000. Thee scheduled balance of these
loans at the end of 2025 is $3,563,022.
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 2025 is $2,024,111.
Additionally, in 2024 the City was also awarded a Community Aviation Revitalization Board (CARB)
Loan from the Washington State Department of Transportation for T-Hangar Upgrades at the
Auburn Municipal Airport. The original amount of the loan was $825,000, and the loan is drawn as
expenses are incurred. The scheduled balance of this loan as of the end of 2025 is $747,839.
The City has three Street-related Public Works Trust Fund Loans that funded the M Street SE
Underpass project, the Harvey Road NE & 8th Street NE Intersection Improvement project, and the
Hemlock Street SE to Poplar Street SE project. The scheduled balance of these three loans as of
the end of 2025 is $3,422,637.
Local Improvement District (LID) Bonds
The City’s remaining Local Improvement District, LID #350, was retired in 2019.
5 2010 CIP Revenue Bonds
75
2027-2028 Preliminary Budget Section III: Financial Plan
The following debt payment schedule is for all outstanding debt as of December 31, 2025:
Year Principal Interest Principal Interest Principal Interest Principal Interest
2026 1,674,644 1,192,532 2,325,000 954,650 1,122,173 140,768 5,121,817 2,287,950
2027 1,754,825 1,108,800 2,435,000 844,600 897,442 129,159 5,087,267 2,082,559
2028 1,850,006 1,021,060 2,550,000 729,300 899,006 119,101 5,299,012 1,869,461
2029 1,933,681 928,560 2,660,000 608,550 820,218 109,012 5,413,899 1,646,122
2030 2,020,850 841,326 2,785,000 482,550 821,845 99,293 5,627,695 1,423,169
2031 2,113,019 740,282 1,395,000 350,550 823,505 89,541 4,331,524 1,180,373
2032 2,218,682 645,682 1,460,000 288,350 825,198 79,756 4,503,880 1,013,788
2033 2,295,610 556,934 705,000 223,200 638,386 69,937 3,638,996 850,071
2034 2,384,285 465,110 735,000 195,000 640,147 60,555 3,759,432 720,665
2035 2,089,707 369,738 765,000 165,600 550,322 51,138 3,405,029 586,476
2036 2,173,623 286,150 795,000 135,000 550,322 43,518 3,518,945 464,668
2037 2,257,539 199,206 825,000 103,200 550,322 35,897 3,632,861 338,303
2038 2,330,973 121,780 860,000 70,200 550,322 28,276 3,741,295 220,256
2039 1,045,000 41,800 895,000 35,800 550,322 20,612 2,490,322 98,212
2040 405,743 13,035 405,743 13,035
2041 405,743 7,878 405,743 7,878
2042 68,926 2,854 68,926 2,854
2043 68,926 1,902 68,926 1,902
2044 68,926 951 68,926 951
2045
Totals 28,142,444 8,518,960 21,190,000 5,186,550 11,257,794 1,103,183 60,590,238 14,808,693
(1) Includes Due to Other Governments
Source: City of Auburn 2025 ACFR (Note 7) and Debt Service Schedules
General
Obligation Bonds (1)Revenue Bonds Loans Total
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 conservatively. This not only provides protection from needing
to rely on the fund balance, but in prior years 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.
76
2027-2028 Preliminary Budget Section III: Financial Plan
Finally, the City has reserved an amount of taxing and other revenue capacities for worse case
circumstances. These capacities are:
User Fees There are several categories of user fees that could be increased to capture a larger share of
associated costs.
Tax Rates
Along with user fees, there are several categories of tax revenues that could be increased to
generate additional revenue.
77
2027-2028 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 2025 through 2028.
Fund Balance 2025 - 2028
2025
Actual
2026
Adj. Budget
2026
Estimate
2027
Budget
2028
Budget
General Fund 52,981,823$ 40,716,241$ 49,512,882$ 44,125,718$ 34,660,939$
Special Revenue Funds 81,614,274 55,635,401 58,609,127 47,493,517 30,606,066
Debt Service Funds 498,405 498,505 523,605 523,605 523,605
Capital Project Funds 24,429,150 17,744,976 18,674,434 17,193,634 12,481,734
Fire Relief and Pension Fund 1,870,815 1,839,475 1,917,975 1,807,605 1,697,235
Cemetery Endowment Fund 2,732,042 2,822,042 2,935,942 3,080,942 3,225,942
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 offsetting 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.
78
2027-2028 Preliminary Budget Section III: Financial Plan
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 2025 and 2028,
reflecting the completion of significant construction projects. Both the 2027 and 2028 budgets
assume a 7.8% water rate increase effective the first of the year based on analysis performed by
the City’s rate consultants in 2025. Rates have already been adopted through 2028; a new rate
study will be conducted in 2028 to adopt rates for future years to mitigate the increasing costs of
service and infrastructure construction and maintenance.
The Sewer Utility working capital balance is projected to decrease over the 2025-2028 timeframe
due to increasing operations costs as well as the planned completion of significant construction
projects. The 2027-2028 budget incorporates conservative revenue forecasting based on analysis by
the City’s rate consultants, with a 2.0% increase in both 2027 and 2028; as previously mentioned, a
new rate study will be conducted in 2028 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 also projected to decrease between 2025 and
2028 due again to increasing costs of service and infrastructure construction and maintenance. The
2027-2028 budget contains a conservative annual rate increase of 3.25%, which has already been
adopted for the biennium along with the water and sewer increases, to fund future capital
infrastructure needs and reduce the City’s reliance on debt funding.
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 now budgeted to increase back to target levels through the 2027-2028 biennium based
on the most recently adopted rate schedule. A new rate study is underway in 2026, with rates
expected to be adopted for 2027-2029. The expenses and corresponding rate strategy in this fund
are 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 2028 at about $2.1 million. The Airport currently anticipates approximately
$446,000 in capital project expenditures over the biennium, which is lower than in previous years.
All capital projects are currently anticipated to be funded from existing reserves; if grant or other
offsetting revenue is secured, the fund’s ending working capital may be higher.
Revenues received by the cemetery have been increasing consistently over time, eliminating the
previously required annual transfer from the Cumulative Reserve Fund. However, consistent with
the City’s conservative revenue budgeting strategy, revenues are projected to grow only a modest
amount from prior budgets. This strategy has helped contain cemetery costs as it became self-
sufficient, though the strong revenue performance in recent years has justified a larger
proportionate increase in revenues than in prior budgets.
79
2027-2028 Preliminary Budget Section III: Financial Plan
Working Capital 2025 - 2028
Enterprise Funds
2025
Actual
2026
Adj. Budget
2026
Estimate
2027
Budget
2028
Budget
Water Fund 23,351,296$ 9,497,368$ 11,303,814$ 8,054,510$ 5,992,405$
Sewer Fund 35,047,472 20,694,226 23,664,915 26,260,846 26,137,766
Storm Drainage Fund 25,007,412 9,200,937 6,105,725 12,878,364 13,720,147
Sewer Metro Fund 5,539,425 5,582,425 11,047,877 6,412,725 7,083,725
Solid Waste Fund 2,754,644 3,581,114 3,743,007 3,959,507 4,200,007
Airport Fund 2,656,713 1,234,519 1,576,204 1,771,314 2,122,851
Cemetery Fund 1,623,094 1,144,887 1,797,441 1,419,426 985,810
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. To mitigate working capital
decreases due to the number and cost of unscheduled and emergency services provided to
departments, the 2025-26 budget implemented an annual capital funding mechanism to provide
Facilities’ staff with the necessary funding to maintain an appropriate reserve balance. This
continues in the 2027-2028 budget, with ending working capital anticipated to increase in each year
of the biennium. Moreover, the City has determined some Facilities Fund projects are eligible to be
funded by REET, reducing the reliance on departmental charges to cover all operating costs.
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.
Communications-related activity, such as multimedia and graphic design, printing, advertising,
postage, and executive communications were previously housed in the Innovation and Technology
Fund. Beginning in 2027, these activities will be accounted for in their own internal service fund, with
ending balance projected to remain stable through the biennium.
80
2027-2028 Preliminary Budget Section III: Financial Plan
The Equipment Rental Fund working capital is projected to increase stable between 2025 and
2028, primarily due to the timing of the collection of vehicle replacement funds versus the
purchasing of 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.
Working Capital 2025 - 2028
Internal Service Funds
2025
Actual
2026
Adj. Budget
2026
Estimate
2027
Budget
2028
Budget
Insurance Fund 1,237,416$ 1,074,916$ 1,097,416 948,916$ 800,416$
Workers' Compensation Fund 3,659,144 3,824,044 3,948,744 4,193,779 4,436,553
Facilities Fund 655,428 95,533 440,383 530,295 620,197
Communications Fund 229,575 240,072 372,478 391,288 414,832
Innovation & Technology Fund 2,740,465 3,108,015 3,344,290 3,265,018 3,363,285
Equipment Rental Fund 9,221,655 9,536,795 10,136,687 12,571,444 15,854,327
81
82
2027-2028 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 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 2027-2028 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 2025 and 2026, progress made towards achieving those goals, and the goals that the department has set for 2027 and 2028, where
applicable. Note: department programs will not have goals/metrics until the 2029 and 2030 cycle. 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, where applicable.
Department Program Overview
New in this cycle, a summary of each program in the departments that are now under the zero-based budgeting methodology.
83
2027-2028 Preliminary Budget Section IV: Operating Budget
The overall organization of the City of Auburn is summarized in the following table:
Citizens of Auburn
Administration Department
General Government Administration
Emergency Management
Facilities Fund
Community Development Department
Planning
Building
Development Engineering
Code Enforcement
Economic Development
Business Licensing
Permitting
Hotel/Motel Fund
Human Resources Department
Human Resources
Compensation and Employee Relations
Risk Management
Workers' Compensation Fund Public WorksDepartment
Engineering/Transportation
Streets Department
Street Funds
Water Utility Fund
Sewer Utility Fund
Storm Drainage Utility Fund
Airport Fund
Equipment Rental Fund
Finance Department
Financial Planning
Accounting
Payroll
Utility Billing/Customer Service
Cumulative Reserve Fund
MitigationFees Fund
Debt Service Funds
Capital Improvements Fund
Local Revitalization Fund
Real Estate Excise Tax (REET) Fund
Sewer Metro Fund
Solid Waste Utility Fund
Insurance Fund
Fire Pension Fund
Cemetery Endowment Fund
Police Department
Policing Services
Crimes/Investigations
Community Programs
Police Records
Evidence
Animal Control
South Correctional Entity (SCORE)
Drug Forfeiture FundCity Attorney'sOffice
Legal Administration
City Clerk
Civil Prosecution
Property Management Services
Parks, Arts & Recreation Department
Recreation Programs
Arts and Culture (includes theater and museums)
Senior Programs
Senior Center Resource Hub
Special Events
Facility Rentals
Parks Maintenance
Golf Course
Recreational TrailsFund
Municipal Parks Construction Fund
Cemetery Fund
Innovation & Technology
Infrastructure & Security
Desktop Services
Network Services
Boards and Commissions
Auburn Arts Commission
Auburn Municipal Airport Advisory Board (AAB)
Auburn Tourism Board
Business Improvement Area (BIA) Committee of Ratepayers
Cemetery Board
Civil Service Commission
Human Services Committee
Junior City Council
Lodging Tax Advisory Committee (LTAC)
Parks and Recreation Board
Planning Commission
PoliceAdvisory Board
Transportation Advisory Board
Urban Tree Board
White River Valley Historical Society Board
City
Council
Mayor
Nancy Backus
Communications
Officeof Equity
Human Services
Public Health/Public Services
Homelessness Outreach
Municipal
Court
84
2027-2028 Preliminary Budget Section IV: Operating Budget
Total All Funds 2025 2026 2026 2027 2028
Expenditures Actual Adj. Budget Estimate Budget Budget
Salaries & Wages 58,392,925$ 60,729,336$ 59,774,912$ 67,333,640$ 70,436,948$
Benefits 22,888,072 27,253,354 23,668,611 27,479,176 29,535,197
Supplies 5,622,208 6,239,499 6,239,499 6,339,090 6,266,372
Services & Charges 107,046,375 122,016,834 120,652,139 122,667,304 127,930,933
Intergovernmental 53,828,203 34,137,662 34,095,232 19,351,590 29,161,673
Capital Outlay 41,008,791 149,761,234 149,761,234 45,174,152 55,762,502
Debt Service 4,100,252 9,643,919 9,643,918 7,170,900 10,442,500
Changes to Reporting Entity*9,748,406 - - - -
Interfund Payments for Services 31,425,154 33,275,278 33,267,778 32,175,510 34,090,064
Ending Fund Balance 277,850,245 188,071,491 210,752,947 196,882,453 168,927,842
TOTAL FUNDS EXPENDITURES 611,910,631$ 631,128,607$ 647,856,270$ 524,573,815$ 532,554,031$
85
2027-2028 Preliminary Budget Section IV: Operating Budget
Total General Fund 2025 2026 2026 2027 2028
Expenditures Actual Adj. Budget Est Actual Budget Budget
Salaries & Wages 42,069,800$ 45,029,521$ 44,791,888$ 50,339,704$ 52,701,211$
Benefits 15,570,453 19,387,898 17,226,552 19,755,273 21,340,986
Supplies 1,730,702 2,041,362 2,041,362 2,131,340 2,141,822
Services & Charges 26,404,415 33,400,821 33,400,821 32,989,263 30,635,947
Intergovernmental 18,572,850 3,511,485 3,511,485 705,000 705,000
Capital Outlay 178,826 436,445 436,445 28,000 10,000
Debt Service - 1,200,000 1,200,000 - 2,500,000
Interfund Payments for Services 18,994,613 20,202,629 20,202,629 19,989,576 20,828,654
Ending Fund Balance 52,981,822 40,716,241 49,512,882 44,125,718 34,660,939
TOTAL GENERAL FUND EXPENDITURES 176,503,481$ 165,926,402$ 172,324,064$ 170,063,874$ 165,524,559$
86
F.T.E. = Full Time Equivalent
Executive
Assistant
Chief Administrative Officer
15 F.T.E.
Director of Innovation and
Technology
17 F.T.E.
Director of Human Services
5 F.T.E.
City Attorney
21 F.T.E.
Director of Community
Development
28 F.T.E. - 2027
29 F.T.E. - 2028
Council Administrative
Assistant
Director of Human Resources and
Risk Management
9 F.T.E.
Director of Public Works
152 F.T.E.
Director of Finance
28 F.T.E.
Police Chief
150 F.T.E.
Director of Parks, Arts and
Recreation
60 F.T.E.
Citizens
Municipal Court
20 F.T.E.
Mayor
497 F.T.E. - 2027
498 F.T.E. - 2028
City Council
7 Councilmembers
Government
Relations
1 F.T.E.
Office of Equity
3 F.T.E.
Communications
5 F.T.E.
87
2027-2028 Preliminary Budget Section IV: Operating Budget
MAYOR AND CITY COUNCIL
Mission Statement
In 2014, the City Council developed a vision for the Auburn of 2035 to become a premier community
with vibrant opportunities. The vision is encapsulated in the following seven value statements:
Operational Values
1. Character: Developing & preserving attractive and interesting places where people want to be.
2. Wellness: Promoting community-wide health and safety wellness.
3. Service: Providing transparent government service.
4. Economy: Encouraging a diverse and thriving marketplace for consumers and businesses.
5. Celebration: Celebrating our diverse cultures, heritage, and community.
6. Environment: Stewarding our environment.
7. Sustainability: Creating a sustainable future for our community.
Department Overview
The Mayor and City Council comprise the legislative body representing the citizens of Auburn and
are responsible for developing legislative policies of the City. Guidelines promulgated by the Council
in the form of ordinances and resolutions are transmitted to the Mayor for implementation, follow-up
and evaluation.
The City Council works to develop the City’s goals and visioning for the future, which gives purpose
and direction to City programs and initiatives.
The Mayor is Auburn's Chief Executive Officer. The City’s ten department directors report directly to
the Chief Administrative Officer and work together to provide programs, services and quality of life
throughout the Auburn community.
Nancy Backus
Mayor
Scott MacColl
Chief Administrative Officer
Candis Martinson
Director of Human Resources
& Risk Management
Jamie Thomas
Director of Finance
Vacant
City Attorney
Jason Krum
Director of Community Development
Jody Davison
Director of Human Services
Mark Caillier
Police Chief
Ingrid Gaub
Director of Public Works
Julie Krueger
Director of Parks, Arts & Recreation
David Travis
Director of Innovation & Technology
88
2027-2028 Preliminary Budget Section IV: Operating Budget
Goals, Accomplishments and Performance Metrics
With the transition to program-based budgeting for the 2027-2028 biennium, the department has
outlined specific goals and metrics within each individual program. The department will begin
tracking goals and metrics in 2027, and report progress and achievements in the 2029-2030 Biennial
Budget.
Department Budget
2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
2028
Budget
2,025 2,026 2,026 2,027 2,028
Miscellaneous -$ -$ -$ 4,400$ 5,700$
-$ -$ -$ 4,400$ 5,700$
972,759$ 1,225,812$ $ 790,825 1,194,955$ 1,237,529$
240,128 480,457 258,300 314,806 332,435
Supplies 10,157 18,275 18,275 13,950 14,200
427,499 787,795 787,795 666,300 713,600
558,593 616,140 616,140 670,070 705,720
$ 2,209,136 $ 3,128,479 $ 2,471,335 $ 2,860,081 $ 3,003,484 Expenditure Total
Personnel Benefits
Services & Charges
Interfund Payments For Service
Expenditures
Salaries & Wages
001.11 Council & Mayor
Revenues
Revenue Total
Department Employees
001 Mayor FTEs*2024 2025 2026 2027 2028
Mayor - Elected 1.00 1.00 1.00 1.00 1.00
Mayor FTEs 2.00 2.00 2.00 6.00 6.00
TOTAL MAYOR FTEs 3.00 3.00 3.00 7.00 7.00
Full Time Equivalent (FTE) Changes:
*Does not include 7 elected Councilmembers.
+4.0 FTE - Beginning in 2027, the Office of Equity is now within the Mayor department.
89
2027-2028 Preliminary Budget Section IV: Operating Budget
MAYOR & CITY COUNCIL PROGRAMS
Administration
This division performs semi-routine clerical work supporting the Mayor, City Council and divisions
within the office involving a broad range of organizational duties, customer service, event planning
and execution, the Office of Equity, special projects, data management, and finances.
Services Delivered
• Receives, reconciles, and processes invoices, statements, and payment vouchers
• Prepares written communications in the form of correspondence, reports, forms, fliers, and
manuals
• Enters and retrieves data
• Assists in prioritizing and developing schedules to meet critical deadlines
• Maintains calendars and schedules for staff
• Maintains files, collects and compiles data, develops and creates administrative, technical,
and/or statistical reports
• Updates manuals, computer records, and tracking systems
• Performs all administrative actions in compliance with City policy
• Maintains confidentiality of records and other information
Metrics
• Timely updates to citywide policies and manuals
• Customer satisfaction
• Be in compliance with fiscal budget amounts
Program Budget
Administration 2027
Budget
2028
Budget
Revenues
Miscellaneous 4,400$ 5,700$
Total Revenues 4,400$ 5,700$
Expenditures
Salaries & Wages 281,729$ 296,530$
Personnel Benefits 72,876 76,787
Supplies 9,100 9,100
Services & Charges 170,300 192,300
Interfund Payments for Service 670,070 705,720
Total Expenditures 1,204,075$ 1,280,437$
FTE Count 2.20 2.20
90
2027-2028 Preliminary Budget Section IV: Operating Budget
City Policy & Legislation The City Policy & Legislation program coordinates with internal and external stakeholders to develop
citywide policies that meet the needs to manage operations throughout the community, local services, and public safety. Services Delivered
• Secure external funding
• Engage with stakeholders
• Respond to elected official and partner inquiries
• Ensure City policy and legislation supports the City’s priorities
Metrics
• Total dollars awarded annually
• Percentage of City priorities supported or advanced
• Number of boards and committees acting as an active participant
• Response times to elected officials’ requests Program Budget
Salaries & Wages 72,232$ 75,647$
Personnel Benefits 18,951 20,142
Supplies 1,300 1,300
Services & Charges 46,500 56,500
Total Expenditures 138,983$ 153,589$
FTE Count 0.40 0.40
91
2027-2028 Preliminary Budget Section IV: Operating Budget
External Government Affairs & Relations The Government Affairs & Relations program coordinates the City’s engagement with external
partners to advance local priorities, secure resources, and ensures effective representation in regional and state decision-making. This program is critical to maximizing influence, as many policy, funding, and infrastructure decisions are made at the county, state, and federal levels. Services Delivered
• Representing the City to external partners to communicate City priorities Metrics
• External Funding Secured - Total dollars awarded annually (grants, appropriations)
• Legislative Success Rate - Percentage of City priorities advanced or supported
• Regional Engagement - Number of boards/committees actively participated in
• Response Timeliness - Timely responses to elected officials and partner inquiries
• Stakeholder Engagement - Number of community meetings, partnerships, or events
supported Program Budget
Salaries & Wages 224,126$ 234,684$
Personnel Benefits 58,776 62,436
Supplies 1,300 1,300
Services & Charges 49,500 51,500
Total Expenditures 333,702$ 349,920$
FTE Count 1.25 1.25
92
2027-2028 Preliminary Budget Section IV: Operating Budget
Internal Training & Development The Internal Training and Development division builds relationships with internal partners, conducts
needs assessments, and creates meaningful training and gatherings customized for the specific audience to drive equity within each department and citywide. Services Delivered
• Annual Work Plan
• Customized trainings Metrics
• Total number of active employees participating in trainings
• Total number of leadership convenings
• Total number of departments participating in strategy and trainings Program Budget
Salaries & Wages 178,733$ 183,394$
Personnel Benefits 47,959 51,184
Services & Charges 162,500 162,500
Total Expenditures 389,192$ 397,078$
FTE Count 1.15 1.15
93
2027-2028 Preliminary Budget Section IV: Operating Budget
Legislative Engagement (Council) City Council acts as the elected legislative and policy-making body for the City. Councilmembers
represent the local residents and manage community governance. This program also reviews, approves, and monitors the city’s biennial budget and suggests apportioning funds for city priorities. Services Delivered
• Councilmember attendance at local and national conferences for training and collaboration with legislators
• Lobbying and intergovernmental relations to advocate for grants, infrastructure funding, or policy changes that benefit Auburn
• Annual retreat focused on long-term strategic planning, visioning, setting goals, team building, collaboration and budget alignment Metrics
• Councilmember registration and participation in events focused on professional development and municipal governance
• Progress on priorities set during the Council Retreat Program Budget
*FTE count consists of 7.0 Councilmembers plus allocated time from the Mayor.
Salaries & Wages 229,687$ 232,913$
Personnel Benefits 60,598 62,675
Supplies 2,250 2,500
Services & Charges 89,600 102,900
Total Expenditures 382,135$ 400,988$
FTE Count 7.65 7.65
94
2027-2028 Preliminary Budget Section IV: Operating Budget
Sister Cities The Auburn Washington Sister Cities Association (AWSCA) is a community-based organization
providing opportunities for City of Auburn residents to develop relationships with the peoples of the world through cultural exchanges, educational programs and community events. Services Delivered
• Hosting international delegations and official travel for City representatives to partner cities to foster cultural and economic development ties
• Provides annual financial support to the Sister Cities Committee to cover administrative costs, community cultural events, and student exchange materials
• Economic Development: Continue to bridge our ties and connections through official travel and hosting delegations between our countries and communities
• Partnerships in Schools and Trades: Partnerships between our colleges in arts and aerospace to connect globally
• Cultural Enrichment and Engagement: Continue to build our Youth Ambassador program with more opportunities for ambassador students to travel and enjoy educational experiences
Metrics
• Number of educational programs offered
• Number of participants in educational programs
• Increased annual turnout for community events Program Budget
Salaries & Wages 29,715$ 30,967$
Personnel Benefits 7,687 8,027
Services & Charges 14,900 14,900
Total Expenditures 52,302$ 53,894$
FTE Count 0.20 0.20
95
2027-2028 Preliminary Budget Section IV: Operating Budget
CROSS-DEPARTMENTAL PROGRAMS
The table below shows the Mayor & City Council department’s contribution to this cross-
departmental program. Refer to the Cross-Departmental Programs tab in Section IV – Operating
Budget for further details regarding this program and its budget.
Cross-Departmental – External Community Engagement
Program Budget
Cross-Dept - External
Community Engagement
2027
Budget
2028
Budget
Expenditures
Salaries & Wages 178,733$ 183,394$
Personnel Benefits 47,959 51,184
Services & Charges 133,000 133,000
Total Expenditures - Mayor 359,692$ 367,578$
FTE Count 1.15 1.15
96
2027-2028 Preliminary Budget Section IV: Operating Budget
COMMUNICATIONS DIVISION
Division Overview
Communications oversees the City’s media staff and programs, assists departments in public
involvement using the City’s information 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.
Goals, Accomplishments and Performance Metrics
With the transition to program-based budgeting for the 2027-2028 biennium, the division has
outlined specific goals and metrics within each individual program. The division will begin tracking
goals and metrics in 2027, and report progress and achievements in the 2029-2030 Biennial Budget.
2027-2028 Working Capital Budget
518 518 518 510 510
OPERATING REVENUES
Interfund Multimedia Charges 1,408,378$ 1,509,908$ 1,509,908$ 1,718,900$ 1,797,800$
Operating Transfers In 20,000 - - - -
Investment Income 8,631 20,000 8,500 5,000 5,000
TOTAL OPERATING REVENUES 1,437,009 1,529,908$ 1,518,408$ 1,723,900$ 1,802,800$
OPERATING EXPENDITURES
Salaries & Wages 479,738$ 488,601$ 415,400$ 580,670$ 603,557$
Benefits 174,418 211,705 141,000 190,320 202,999
Supplies 25,555 36,150 36,150 38,600 41,700
Services & Charges 461,788 467,800 467,800 508,900 531,400
Interfund Payments for Service 298,898 315,155 315,155 386,600 399,600
TOTAL OPERATING EXPENDITURES 1,440,397 1,519,411$ 1,375,505$ 1,705,090$ 1,779,256$
REVENUES LESS EXPENDITURES (3,388) 10,497$ 142,903$ 18,810$ 23,544$
BEGINNING WORKING CAPITAL - January 1 232,963 229,575 229,575 372,478 391,288
ENDING WORKING CAPITAL - December 31 229,575 240,072 372,478 391,288 414,832
NET CHANGE IN WORKING CAPITAL (*)(3,388) 10,497$ 142,903$ 18,810$ 23,544$
(*) Working Capital = Current Assets minus Current Liabilities
2028
Budget 510 Communications 2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
Department Employees
510 Communications FTEs 2024 2025 2026 2027 2028
Communications FTEs 4.00 4.00 4.00 5.00 5.00
TOTAL COMMUNICATIONS FTEs 4.00 4.00 4.00 5.00 5.00
Full Time Equivalent (FTE) Changes:
+1.0 FTE - Beginning in 2027, the Communications Division was moved into its own fund. Due to this
re-organization, the Communications Manager moved from the Administration Department to the
Communications Fund.
97
2027-2028 Preliminary Budget Section IV: Operating Budget
COMMUNICATIONS PROGRAMS
Administration
This program oversees the day-to-day administrative processes that support citywide communication
to ensure operations run smoothly and consistently across the organization. The purpose of the
Administration program is to streamline workflows, maintain organizational standards, and support
departmental leadership. By managing documentation, information flow, legislative actions, and
operational logistics, the function enhances department productivity maximizes coordinated efforts
citywide, and ensures adherence to citywide policies and processes.
Services Delivered
Primary services are provided directly within the Communications Division in support of collaborative
citywide communications efforts. Services include:
• Document and records management to ensure communications materials, publications, and
media assets are retained, archived, and disposed of in accordance with State archival
requirements
• Facilitating routing, approval, and processing of Communications Division invoices,
contracts, and receipts for printing, advertising, software, and other communications-related
services
• Coordinate to ensure accurate and timely information is shared between City departments,
leadership, external partners, media, and the public, while also ensuring departmental
information and priorities are reflected in citywide messaging
• Oversight, review, and updates to communications policies, brand standards, and public
information guidelines
• Procurement and distribution of resources necessary for Communications Division
operations, including printing, design tools, digital platforms, media services, and outreach
materials
• Coordination of division schedules, communications calendars, and workload/project
management to prioritize citywide messaging, campaigns, publications, and emergency
communications
Metrics
• Ensure division programs remain within budget authority
98
2027-2028 Preliminary Budget Section IV: Operating Budget
Program Budget
Administration 2027
Budget
2028
Budget
Revenues
Charges for Services 1,690,600$ 1,769,300$
Miscellaneous 5,000 5,000
Total Revenues 1,695,600$ 1,774,300$
Expenditures
Salaries & Wages 83,175$ 86,655$
Personnel Benefits 27,800 29,876
Supplies 8,200 9,000
Services & Charges 11,500 12,500
Interfund Payments for Service 386,600 399,600
Total Expenditures 517,275$ 537,631$
FTE Count 0.70 0.70
99
2027-2028 Preliminary Budget Section IV: Operating Budget
Community Engagement & Events The Community Engagement and Events program support outreach efforts that connect the City of
Auburn with residents, businesses, and community partners. This program promotes public participation and awareness through communications that support City events, initiatives, and community engagement opportunities.
Services Delivered
Community engagement services are provided to departments to increase public awareness and participation in City programs and activities. Services include:
• Communications support for City events, community meetings, and public outreach initiatives
• Development of promotional materials and messaging to encourage community participation
• Coordination of communications strategies for public engagement efforts
• Support for community partnerships and collaborative outreach activities
• Promotion of City programs, services, and initiatives through community-focused messaging Metrics
• Promotional materials launched in advance of events
• Increased attendance and participation versus prior events
• Departments receive support on schedule
• Post-event feedback is generally positive Program Budget
Salaries & Wages 35,509$ 37,027$
Personnel Benefits 11,808 12,637
Services & Charges 48,000 51,000
Total Expenditures 95,317$ 100,664$
FTE Count 0.30 0.30
100
2027-2028 Preliminary Budget Section IV: Operating Budget
Creative Services The Creative Services program provides visual communications, design, and multimedia production
services for City departments. This program ensures consistent branding and high-quality visual materials that effectively communicate City services, programs, and initiatives to the public. Additionally, the Creative Services program provides citywide audio and visual support for public meetings, events, facilities, and internal operations. This program ensures reliable, accessible, and effective presentation of information through management and setup of televisions, public address systems, projectors, and related equipment.
Services Delivered Creative services are delivered to departments across the organization to support communication, outreach, and informational needs. Services include:
• Graphic design and visual branding for City publications, campaigns, and outreach materials
• Development and production of print materials including flyers, brochures, signage, and publications
• Multimedia production including photography, video, and presentation graphics
• Visual support for City Council meetings, public meetings, and official presentations
• Maintenance and application of City branding standards across communications materials
• Coordination of printing services and production logistics Metrics
• Standard design and print requests completed within service expectations
• Brand standards applied consistently
• Mailings produced accurately and on schedule
• Reprints and rush costs are minimized Program Budget
Salaries & Wages 214,051$ 222,672$
Personnel Benefits 70,973 75,507
Supplies 25,950 28,000
Services & Charges 333,200 344,200
Total Expenditures 644,174$ 670,379$
FTE Count 2.00 2.00
101
2027-2028 Preliminary Budget Section IV: Operating Budget
Digital Communications & Accessibility The Digital Communications and Accessibility program manages the City’s digital communication
platforms and ensures public information is accessible to all members of the community. This program oversees the City websites, social media channels, email communications, and digital accessibility compliance in accordance with federal and state accessibility standards.
Services Delivered
Primary services support departments citywide by delivering timely digital communications while ensuring compliance with accessibility requirements. Services include:
• Management and maintenance of City of Auburn websites and online content
• Administration of social media channels and digital engagement strategies
• Development and distribution of City email newsletters and electronic notifications
• Implementation and monitoring of digital accessibility standards, including Web Content Accessibility Guidelines (WCAG) compliance
• Conversion and remediation of digital documents and online content to meet accessibility requirements
• Digital analytics and performance tracking for City communication platforms Metrics
• Priority web content kept current
• Email campaigns sent on schedule
• Open and click rates meet reasonable benchmarks
• Broken links/content errors are minimized
• Urgent notices are posted without delay Program Budget
Salaries & Wages 122,262$ 126,598$
Personnel Benefits 40,570 43,002
Supplies 950 1,000
Services & Charges 45,200 50,500
Total Expenditures 208,982$ 221,100$
FTE Count 1.05 1.05
102
2027-2028 Preliminary Budget Section IV: Operating Budget
Internal Communications The Internal Communications program supports communication and information sharing among City
employees and departments. This program helps ensure staff are informed about City initiatives, policies, and organizational updates while promoting transparency and engagement across the workforce.
Services Delivered
Internal communications services support departments by improving the flow of information across the organization. Services include:
• Development and distribution of internal communications including staff announcements and newsletters
• Support for leadership messaging to City employees
• Coordination of communications related to internal initiatives, policies, and organizational updates
• Management of internal communication channels including digital displays and internal platforms
• Collaboration with Human Resources and City leadership to support employee engagement communications Metrics
• Employee updates/newsletters are published on schedule
• Key internal messages are delivered by deadline
• Readership/engagement remains steady or improves
• Departments report communications are clear and timely Program Budget
Salaries & Wages 18,921$ 19,714$
Personnel Benefits 6,355 6,867
Supplies 3,500 3,700
Services & Charges 19,000 20,000
Total Expenditures 47,776$ 50,281$
FTE Count 0.15 0.15
103
2027-2028 Preliminary Budget Section IV: Operating Budget
Media, Public Information, & Executive Communications The Media, Public Information, and Executive Communications program manages the City’s external
messaging and serves as the primary liaison between the City of Auburn, the media, and the public. This program ensures accurate, timely, and transparent communication of City policies, programs, and initiatives while supporting executive leadership messaging and emergency public information and community expectations.
Services Delivered Primary services are provided across the organization to ensure consistent and coordinated messaging to the public and stakeholders. Services include:
• Media relations, press release development, and response to media inquiries
• Public information messaging related to City services, policies, and initiatives
• Development of executive communications including speeches, talking points, and official statements
• Crisis and emergency communications coordination with public safety and emergency management partners
• Strategic communications planning for major initiatives, policy announcements, and public outreach
• Monitoring and responding to emerging public information issues or misinformation Metrics
• Regular content published across City channels
• Media inquiries answered promptly
• Major City announcements posted accurately and on time
• Audience reach and engagement trend upward or remain strong Program Budget
Salaries & Wages 98,452$ 102,391$
Personnel Benefits 32,814 35,110
Services & Charges 32,000 33,200
Total Expenditures 163,266$ 170,701$
FTE Count 0.80 0.80
104
2027-2028 Preliminary Budget Section IV: Operating Budget
PROGRAM IMPROVEMENTS
Summarized below are the program improvements that impact Communications. These expenditure amounts are included in the Communications Budget table. For a detailed description of each program improvement, to include revenues when applicable, refer Section VI – Program Improvements.
Communications 2027
Budget
2028
Budget
Request
HRR.0016 - Unaffiliated Emp Longevity Pay Prgm 8,300$ 8,500$
PRK.0090 - Downtown Park Activation 10,000 10,000
Total Program Improvements 28,300$ 28,500$
105
106
F.T.E. = Full Time Equivalent
Custodian (6)
Building
Maintenance
Technician (3)
Electrician
Emergency
Manager
Emergency
Management
Coordinator
Facilities
Manager
Chief Administrative
Officer
Scott MacColl
15 F.T.E.
Lead
Custodian
107
2027-2028 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 – Helps the city prepare for, respond to, recover from, and mitigate
effects of disasters. Emergency Management is a service of and for the government,
business, and residents of the City.
• Facilities – Provides all City departments and the public with a safe and clean environment and preserves City-owned facilities. Facilities also provides building support services to each department as well as facility construction services. In all, Facilities supports 25 buildings and approximately 342,005 square feet of City-owned property.
• Other services provided by the Administration Department include leading the City’s major initiatives, government relations, and execution of contracts for legislative services and the Healthy Auburn initiative. Goals, Accomplishments and Performance Metrics With the transition to program-based budgeting for the 2027-2028 biennium, the department has
outlined specific goals and metrics within each individual program. The department will begin tracking goals and metrics in 2027, and report progress and achievements in the 2029-2030 Biennial Budget. Department Budget
2,025 2,026 2,026 2,027 2,028
EMPG Grant -$ -$ -$ 30,000$ 30,000$
Revenue Total -$ -$ -$ 30,000$ 30,000$
$ 230,044 314,462$ $ 241,575 394,539$ 409,537$
53,903 109,803 55,225 123,516 130,621
Supplies 6,228 19,000 19,000 25,250 25,250
367,933 381,064 381,064 498,100 499,100
251,452 309,772 309,772 320,720 336,370 Interfund Payments For Service
Salaries & Wages
Personnel Benefits
Services & Charges
108
2027-2028 Preliminary Budget Section IV: Operating Budget
Department Employees
Administration Department 5.00 4.00 4.00 3.00 3.00
Communications 4.00 4.00 4.00 0.00 0.00
Facilities 11.00 11.00 11.00 12.00 12.00
TOTAL ADMINISTRATION FTEs 20.00 19.00 19.00 15.00 15.00
Full Time Equivalent (FTE) Changes:
-1.0 FTE - Reclass of the Administrative Assistant in Admin to Administrative Assistant in Office of Equity in
2025.
+1.0 FTE - Per the 2027-2028 Budget, this includes 1.0 FTE (Custodian) added in 2027 to the Facilities
Division in Administration.
-4.0 FTE - The Communications Division moved from the Administration Department into its own fund
beginning in 2027 and will be under the Mayor Department.
-1.0 FTE - The Communications Manager moved from the Administration Department into its own fund
beginning in 2027 and will be under the Mayor Department.
109
2027-2028 Preliminary Budget Section IV: Operating Budget
ADMINISTRATION PROGRAMS
Administration
The Administration program of the Administration Department is under the direct management of the
City’s Chief Administrative Officer (CAO), who serves as the chief operational executive for the City
and is responsible for overseeing day-to-day municipal operations, implementing strategic priorities
established by the Mayor and City Council, and ensuring efficient, transparent, and accountable
delivery of public services. This program supports the CAO’s office so it can continue to provide
executive leadership across departments, drive organizational performance, manage internal
operations, and support long-range planning and policy implementation.
Services Delivered
Services delivered through this program include:
• Overseeing the daily operations of the City, and ensuring efficiency, accountability, and
alignment with Mayor's vision
• Serving as a trusted partner to the Mayor, providing guidance on policy implementation,
budgeting, and intergovernmental relations
• Leading and coordinating the executive leadership team, fostering collaboration and
interdepartmental synergy
• Assisting in developing and monitoring the City's budget, ensuring fiscal responsibility and
alignment with strategic goals
• Representing the City in discussions with community leaders, regional organizations, and
state and federal agencies
• Promoting a culture of accountability, inclusion, and transparency across City operations
Metrics
• Ensure the department operates within its appropriated budget authority
Program Budget
Administration 2027
Budget
2028
Budget
Expenditures
Salaries & Wages 235,390$ 240,470$
Personnel Benefits 75,934 79,579
Supplies 8,500 8,500
Services & Charges 434,000 434,500
Interfund Payments for Service 312,200 327,600
Total Expenditures 1,066,024$ 1,090,649$
FTE Count 1.00 1.00
110
2027-2028 Preliminary Budget Section IV: Operating Budget
Emergency Management – Administration
This program oversees the day-to-day administrative processes that support emergency
management work. This includes staff management, volunteer management, budget oversight,
preparedness activities, Emergency Preparedness (EPrep) and Community Emergency Response
Team (CERT) supplies, and other operations of the office.
Services Delivered
Services provided include:
• Providing an effective emergency management program for the City and its residents
• Ensuring the City's preparedness supplies are tracked, updated, and maintained on a
consistent basis
• Ensuring that City staff have materials needed to effectively respond to an emergency
Metrics
• Time to fulfill internal Emergency Management support requests
• Time to respond to public inquiries
• Ensure division stays within its budget authority
• Confirm supplies are inspected, inventoried, updated, and rotated quarterly
Program Budget
Emerg Mgmt - Administration 2027
Budget
2028
Budget
Expenditures
Salaries & Wages 49,118$ 51,235$
Personnel Benefits 13,486 14,491
Supplies 3,000 3,000
Services & Charges 10,100 10,100
Interfund Payments for Service 8,520 8,770
Total Expenditures 84,224$ 87,596$
FTE Count 0.45 0.45
111
2027-2028 Preliminary Budget Section IV: Operating Budget
Emergency Management – EMPG Grant
This program is responsible for the management of the Emergency Management Preparedness Grant
(EMPG). The City receives this grant annually as a sub-recipient of the state and spending for the
grant changes every year based on City emergency management priorities.
The EMPG Grant is used to support planning, training, exercises, public preparedness and outreach,
Emergency Operations Center (EOC) readiness, equipment and supplies, and other activities that
strengthen the City’s ability manage emergencies and disasters.
Examples of what the funding has been used for in the past include radio communication equipment,
public education publications, preparedness supplies for City staff, emergency kit supplies for
members of the public, professional services fees for consultants, conference registration. and travel
for emergency management training.
Services Delivered
Services delivered include:
• Managing the annual grant and associated compliance requirements
Metrics
• Grant spend rate
• On-time reporting and compliance
• Documentation of grant supported improvements
Program Budget
Emerg Mgmt - EMPG Grant 2027
Budget
2028
Budget
Revenues
EMPG Grant 30,000$ 30,000$
Total Revenues 30,000$ 30,000$
Expenditures
Salaries & Wages 11,845$ 12,625$
Personnel Benefits 3,761 4,044
Services & Charges 30,000 30,000
Total Expenditures 45,606$ 46,669$
FTE Count 0.15 0.15
112
2027-2028 Preliminary Budget Section IV: Operating Budget
Emergency Management – Response & Recovery Capacity
This program supports the response and recovery capacity of the City. This includes Emergency
Operations Center (EOC) operations, EOC staff, Auburn Area Emergency Communications Team
(AAECT), Department Operations Center (DOC) operations and support, Personal Protective
Equipment (PPE), damage assessments, recovery management costs, and related needs.
Services Delivered
Services provided include:
• Emergency response and coordinating capacity for citywide and regional emergencies
• Supporting City departments in their emergency responses
• Supporting surrounding cities and partner agencies in managing responses to their
emergencies
Metrics
• Compliance with all required emergency management plans, such as Comprehensive
Emergency Management Plan (CEMP), Hazard Mitigation Plan (HMP) and Continuity of
Operations (COOP)
• Compliance with local, state and federal emergency management regulations
• Successful use of documented plans during exercises and/or incidents
Program Budget
Emerg Mgmt - Response &
Recovery Capacity
2027
Budget
2028
Budget
Expenditures
Salaries & Wages 20,603$ 21,828$
Personnel Benefits 6,307 6,750
Services & Charges 6,500 6,500
Total Expenditures 33,410$ 35,078$
FTE Count 0.25 0.25
113
2027-2028 Preliminary Budget Section IV: Operating Budget
Emergency Management – Training, Education & Outreach
This program manages the emergency management training, exercises, education, and outreach that
the city provides and receives. This work includes general public engagement, training provided by
the city to internal and external audiences, National Incident Management System (NIMS) and Incident
Command System (ICS) training, first aid, cardiopulmonary resuscitation (CPR) and automated
external defibrillator (AED), damage assessment, and other safety training.
Services Delivered
Services delivered include:
• Providing required, recommended, and optional training, exercises, education, and outreach
for City employees, residents, and surrounding community members
Metrics
• NIMS compliance
• Number of personnel trained annually
• Number of closed exercise After-Action Review (AAR) improvement items
• Number of residents trained in Community Emergency Response Team (CERT)
• Number of residents trained in Emergency Preparedness (EPrep)
• Number of drills and exercises conducted per City building and department
Program Budget
Emerg Mgmt - Training,
Education & Outreach
2027
Budget
2028
Budget
Expenditures
Salaries & Wages 21,862$ 23,315$
Personnel Benefits 6,928 7,444
Supplies 750 750
Services & Charges 15,500 15,500
Total Expenditures 45,040$ 47,009$
FTE Count 0.45 0.45
114
2027-2028 Preliminary Budget Section IV: Operating Budget
CROSS-DEPARTMENTAL PROGRAMS
The tables below show the Administration Department’s contribution to these cross-departmental
programs. Refer to the Cross-Departmental Programs tab in Section IV – Operating Budget for
further details regarding these programs and their budget.
Cross-Departmental – Emergency Preparedness
The Emergency Management Division of the Administration Department coordinates citywide
emergency preparedness activities with all departments. This includes maintaining emergency plans
and supplies, supporting departmental preparedness and continuity efforts, coordinating training and
exercises, and helping ensure compliance with applicable emergency management requirements.
Program Budget
Cross-Departmental – Special Events
The Emergency Management Division of the Administration Department supports special events
through coordination with other departments on emergency management and safety needs for these
events. Support may include emergency management staff coverage, monitoring potential hazards,
mitigating risk, coordinating response, and helping maintain situational awareness before and during
events.
Program Budget
Cross-Dept - Emergency
Preparedness
2027
Budget
2028
Budget
Expenditures
Salaries & Wages 37,206$ 39,657$
Personnel Benefits 11,811 12,702
Supplies 12,500 12,500
Total Expenditures - Admin 61,517$ 64,859$
FTE Count 0.50 0.50
Cross-Dept - Special Events 2027
Budget
2028
Budget
Expenditures
Salaries & Wages 18,515$ 20,407$
Personnel Benefits 5,289 5,611
Supplies 500 500
Services & Charges 2,000 2,500
Total Expenditures - Admin 26,304$ 29,018$
FTE Count 0.20 0.20
115
2027-2028 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, and energy management. The Facilities Division is responsible for procuring, storing, and distributing supplies and materials for daily operations in a cost-effective manner. Goals, Accomplishments and Performance Metrics
With the transition to program-based budgeting for the 2027-2028 biennium, the division has outlined specific goals and metrics within each individual program. The division will begin tracking
goals and metrics in 2027, and report progress and achievements in the 2029-2030 Biennial Budget. 2027-2028 Working Capital Budget
505 505 505 505 505
REVENUES - - - 565 565
Property Management Services 4,983,512$ 5,289,488$ 5,239,488$ 5,521,570$ 5,897,080$
Rents & Leases 69,262 38,500 38,500 65,000 65,000
Interest Earnings 30,263 10,000 25,000 20,000 20,000
Operating Transfers In - 672,225 672,225 740,000 1,300,000
Miscellaneous Revenue 30,898 23,904 171,775 5,000 5,000
TOTAL OPERATING REVENUES 5,113,935$ 6,034,117$ 6,146,988$ 6,351,570$ 7,287,080$
EXPENDITURES
Salaries & Wages 877,870$ 1,002,282$ 886,000$ 1,064,697$ 1,116,768$
Benefits 428,626 528,197 412,500 539,891 579,350
Supplies 170,554 190,200 190,200 191,750 152,250
Services & Charges 1,806,265 3,495,578 3,495,578 2,987,100 3,100,000
Operating Transfers Out 553,750 551,700 551,700 548,900 553,000
Capital Outlay - - - 250,000 1,000,000
Interfund Payments for Service 739,848 826,055 826,055 679,320 695,810
TOTAL OPERATING EXPENDITURES 4,576,913$ 6,594,012$ 6,362,033$ 6,261,658$ 7,197,178$
REVENUES LESS EXPENDITURES 537,022$ (559,895)$ (215,045)$ 89,912$ 89,902$
BEGINNING WORKING CAPITAL - January 1 118,406 655,428 655,428 440,383 530,295
ENDING WORKING CAPITAL - December 31 655,428 95,533 440,383 530,295 620,197
NET CHANGE IN WORKING CAPITAL (*)537,022$ (559,895)$ (215,045)$ 89,912$ 89,902$
(*) Working Capital = Current Assets minus Current Liabilities
2028
Budget 505 Facilities 2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
116
2027-2028 Preliminary Budget Section IV: Operating Budget
Department Employees
Facilities FTEs*11.00 11.00 11.00 12.00 12.00
TOTAL FACILITIES FTEs 11.00 11.00 11.00 12.00 12.00
Full Time Equivalent (FTE) Changes:
+1.0 FTE - Per the 2027-2028 Budget, decision package FAC.0047, includes 1.0 FTE (Custodian) added in
2027 to Facilities in the Administration Dept.
*These FTEs are included in the Administration Department's FTE totals.
117
2027-2028 Preliminary Budget Section IV: Operating Budget
FACILITIES PROGRAMS Administration
Facilities Administration provides ongoing, systematic process of managing, documenting, and updating records, systems, or equipment to ensure operational efficiency, compliance, and functionality. Services Delivered Key Aspects of Facilities Administration:
• Document and data management: involves updating records, databases, personnel files, and reports related to maintenance activities
• Proactive planning (maintenance management): scheduling, planning, and overseeing maintenance tasks to maximize equipment lifespan and minimize downtime
• Administrative support: managing calendars, payrolls, and work orders for maintenance teams ensure smooth daily operations
• Compliance and safety: ensuring that all maintenance work adheres to safety regulations and documentation standards
• Project management: developing, planning, and overseeing facilities projects that extend the usage of a facility or a need of a department These key aspects ensure that the Facilities infrastructure runs smoothly, reducing unexpected breakdowns, and maintaining detailed records for audit and performance purposes. Metrics
• Work order completion rates
• Preventative vs. reactive maintenance ratios
• Energy consumption rates
• Facilities Condition Index (FCI)
• Space utilization Program Budget
Charges for Services 5,388,000$ 5,729,000$
Miscellaneous 90,000 90,000
Total Revenues 5,478,000$ 5,819,000$
Expenditures
Salaries & Wages 194,394$ 206,373$
Personnel Benefits 106,887 114,616
Supplies 22,250 22,250
Services & Charges 2,440,450 2,639,450
Operating Transfers Out 548,900 553,000
Interfund Payments for Service 679,320 695,810
Total Expenditures 3,992,201$ 4,231,499$
FTE Count 1.60 1.60
118
2027-2028 Preliminary Budget Section IV: Operating Budget
Custodial Custodial provides routine cleaning, disinfecting, and upkeep of buildings to ensure a safe, sanitary,
and function environment. It involves tasks like sweeping, mopping, trash removal, restroom sanitation, and minor, non-technical repairs. Services Delivered
Key Aspects of Facilities Custodial:
• Daily & routine Cleaning: Vacuuming, mopping, dusting, window cleaning, and cleaning common areas
• Sanitation: Disinfecting high-touch surfaces, restrooms, and locker rooms to prevent the spread of illness
• Facility care: Stocking supplies, waste management, and floor care
• Basic maintenance: Replacing light bulbs, minor repairs, and monitoring building conditions This is essential work to maintain the aesthetic appeal, hygiene, and operational efficiency of a facility.
Metrics
• Cleaning efficiency
• Cost management
• Service quality based on inspection scores Program Budget
Salaries & Wages 417,951$ 438,594$
Personnel Benefits 205,453 222,779
Supplies 58,000 68,000
Services & Charges 250 250
Total Expenditures 681,654$ 729,623$
FTE Count 5.70 5.70
119
2027-2028 Preliminary Budget Section IV: Operating Budget
Maintenance Facilities Maintenance provides proactive management, upkeep, and repair of buildings’ physical
infrastructure and systems. It involves routine inspections, cleaning, and repairs to extend the equipment life and minimize downtime. Services Delivered
Key aspects of Facilities Maintenance:
• Preventative maintenance: Scheduled checks and service to prevent equipment failures
• Reactive and corrective maintenance: Repairs made immediately after a system fails or breaks down
Types of Systems Covered:
• HVAC: heating, ventilation, and air conditioning
• Electrical: generators, network cabling, lighting, wiring, and panels
• Plumbing: pipes, drains, and fixtures
• Structural: roofs, walls, windows, and foundations
• Exterior: security system, painting, pest control, and hardscaping
• Interior: card access, door hardware, furniture, and office updates The above services are critical to ensure a safe, code compliant, and operational efficiency while reducing costs and enhancing occupant comfort.
Metrics
• Ratio of planned vs. reactive maintenance
• Maintenance costs per square foot
• Preventive maintenance compliance Program Budget
Transfers In 680,000$ 1,300,000$
Total Revenues 680,000$ 1,300,000$
Expenditures
Salaries & Wages 379,652$ 390,626$
Personnel Benefits 187,931 199,725
Supplies 32,000 42,500
Services & Charges 540,000 430,000
Capital Outlay 250,000 1,000,000
Total Expenditures 1,389,583$ 2,062,851$
FTE Count 3.70 3.70
120
2027-2028 Preliminary Budget Section IV: Operating Budget
CROSS-DEPARTMENTAL PROGRAMS The table below shows Facilities’ contribution to this cross-departmental program. Refer to the
Cross-Departmental Programs tab in Section IV – Operating Budget for further details regarding this program and its budget. Cross-Departmental – Special Events The Facilities Department provides staffing during these events for cleanup and electrical inspections which includes the L&I permit required for each event. Program Budget
Salaries & Wages 3,000$ 3,325$
Personnel Benefits 500 500
Services & Charges 1,150 1,300
Total Expenditures - Facilities 4,650$ 5,125$
FTE Count 0.00 0.00
121
2027-2028 Preliminary Budget Section IV: Operating Budget
PROGRAM IMPROVEMENTS
Summarized below are the program improvements that impact Facilities. These expenditure amounts are included in the Facilities Budget table. For a detailed description of each program improvement, to include revenues when applicable, refer to Section VI – Program Improvements.
Facilities 2027
Budget
2028
Budget
Request
ENG.0060 - Capital Bonding Program 6 LTE Staffing 60,000$ -$
FAC.0047 - FTE Custodian 104,800 111,700
PRK.0090 - Downtown Park Activation 2,770 2,880
Total Program Improvements 193,570$ 168,080$
FTE Count 1.00 1.00
122
F.T.E. = Full Time Equivalent
Director of Human Resources and
Risk Management
Candis Martinson
9 F.T.E.
Human Resources
Analysts (3)
Human Resources
Manager
Human Resources
Coordinator (2)
Assistant Director of
Human Resources
Human Resources
Assistant
123
2027-2028 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 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. Goals, Accomplishments and Performance Metrics With the transition to program-based budgeting for the 2027-2028 biennium, the department has
outlined specific goals and metrics within each individual program. The department will begin tracking goals and metrics in 2027, and report progress and achievements in the 2029-2030 Biennial Budget. Department Budget
*The decrease in Services & Charges from 2026 to 2027-28 is due to the King County District Court (KCDC) and public
defender costs moving to the Municipal Court.
2,025 2,026 2,026 2,027 2,028
Charges for Goods & Services -$ -$ -$ 651,500$ 654,200$
Revenue Total -$ -$ -$ 651,500$ 654,200$
1,403,951$ 1,336,679$ $ 1,395,900 1,385,204$ 1,427,703$
487,881 522,734 513,100 502,907 535,902
Supplies 5,229 9,300 9,300 9,550 9,550
4,667,030 5,497,510 5,497,510 522,360 522,360
493,213 609,558 609,558 715,450 752,980 Interfund Payments For Service
Salaries & Wages
Personnel Benefits
Services & Charges*
124
2027-2028 Preliminary Budget Section IV: Operating Budget
Department Employees
001 Human Resources FTEs 2024 2025 2026 2027 2028
Human Resources FTEs 10.00 10.00 10.00 9.00 9.00
TOTAL HUMAN RESOURCES FTEs 10.00 10.00 10.00 9.00 9.00
Full Time Equivalent (FTE) Changes:
125
2027-2028 Preliminary Budget Section IV: Operating Budget
HUMAN RESOURCES PROGRAMS Administration
Provides leadership, strategic planning, and administrative support for Human Resources (HR) and Risk Management programs including budgeting, departmental coordination, and oversight of interfund allocations for departments such as Innovation and Technology, Facilities, and Communications. Services Delivered Services for this program are delivered through departmentwide leadership and administrative support services across all HR and Risk programs. Metrics
• Department budget adherence
• Completion of departmental strategic initiatives
• Timeliness of responses to service delivery requests from City departments Program Budget
Charges for Goods & Services 651,500$ 654,200$
Total Revenues 651,500$ 654,200$
Expenditures
Salaries & Wages 166,831$ 173,243$
Personnel Benefits 63,027 68,108
Supplies 4,250 4,250
Services & Charges 17,160 17,160
Interfund Payments for Service 715,450 752,980
Total Expenditures 966,718$ 1,015,741$
FTE Count 1.30 1.30
126
2027-2028 Preliminary Budget Section IV: Operating Budget
Benefits, Wellness & Employee Support Administers employee benefits programs, wellness initiatives, employee recognition programs,
Commute Trip Reduction (CTR) and ORCA commuter benefits, Employee Assistance Program (EAP) coordination, and employee support initiatives that promote workplace well-being and retention. Services Delivered
• Benefits administration for all City employees
• Wellness programming
• Employee recognition initiatives
• Commuter benefit administration Metrics
• Wellness program participation rates
• Benefits enrollment accuracy
• CTR program participation levels
• Employee engagement indicators
• Lower containment for medical premiums Program Budget
Salaries & Wages 279,002$ 289,101$
Personnel Benefits 104,121 110,855
Supplies 5,000 5,000
Services & Charges 152,200 152,200
Total Expenditures 540,323$ 557,156$
FTE Count 2.00 2.00
127
2027-2028 Preliminary Budget Section IV: Operating Budget
Civil Service & Public Safety Hiring Administers Civil Service processes for public safety positions including recruitment testing,
background investigations, eligibility lists, and compliance with civil service rules. Provides support to the Civil Service Commission. Services Delivered
• Police officer testing and hiring processes
• Civil Service Commission support
• Candidate eligibility list development Metrics
• Number of candidates tested
• Recruitment cycle completion time
• Establishment of eligibility lists
• Compliance with civil service requirements Program Budget
Salaries & Wages 260,749$ 267,366$
Personnel Benefits 88,352 93,639
Supplies 300 300
Services & Charges 71,500 71,500
Total Expenditures 420,901$ 432,805$
FTE Count 1.55 1.55
128
2027-2028 Preliminary Budget Section IV: Operating Budget
Employee & Labor Relations Provides guidance and oversight related to employee relations, labor negotiations, workplace
investigations, policy development, leave administration, classification and compensation, and performance management support. Ensures compliance with employment laws and labor agreements. Services Delivered Services delivered for this program include:
• HR advisory services for all departments
• Labor contract administration
• Personnel investigations
• Policy development and compliance oversight Metrics
• Number of personnel issues and types to determine training emphasis
• Number of grievances resolved
• Compliance with leave laws
• Supervisor satisfaction with HR support
• Class and compensation metrics
Program Budget
Salaries & Wages 313,501$ 321,840$
Personnel Benefits 118,366 126,254
Services & Charges 65,500 65,500
Total Expenditures 497,367$ 513,594$
FTE Count 1.70 1.70
129
2027-2028 Preliminary Budget Section IV: Operating Budget
Talent Acquisition & Workforce Development Manages the recruitment, hiring, onboarding, and development of City employees. Activities include
job advertising, recruitment outreach, job fairs, LinkedIn recruiter tools, background checks, internship programs, workforce development initiatives, training programs, and tuition reimbursement. Also includes organizational development initiatives and HR analytics dashboards to support workforce planning and talent retention. Services Delivered
Services delivered include:
• Citywide hiring and recruitment support for all departments
• Internship program placements
• Employee training and professional development programs Metrics
• Time to fill vacancies
• Number of qualified applicants per recruitment
• Employee training participation rates
• Internal promotion rates Program Budget
Salaries & Wages 365,121$ 376,153$
Personnel Benefits 129,041 137,046
Services & Charges 216,000 216,000
Total Expenditures 710,162$ 729,199$
FTE Count 2.45 2.45
130
2027-2028 Preliminary Budget Section IV: Operating Budget
WORKERS’ COMPENSATION FUND Mission Statement
The Worker’s Compensation Fund provides timely and effective management of workplace injuries and claims, while supporting injured employees through the recovery and return-to-work process. Through active claims management, early intervention, workplace safety and loss-prevention efforts, and ongoing monitoring of claim trends and projected liabilities, the program works to control workers’ compensation costs, reduce unexpected financial fluctuations, and promote long-term stability in the City’s workers’ compensation rates. Department Overview The Workers’ Compensation Fund is managed by 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.
2027-2028 Working Capital Budget
503 503 503 503 503
- - - 563 563
L&I Contributions - EE 146,476$ 48,500$ 55,000$ 120,000$ 120,000$
L&I Contributions - ER 1,054,482 1,082,000 1,100,000 1,050,000 1,050,000
Insurance Recoveries 631,462 30,000 15,000 30,000 30,000
Interest Earnings 203,657 64,800 180,000 150,000 150,000
TOTAL OPERATING REVENUES 2,036,077$ 1,225,300$ 1,350,000$ 1,350,000$ 1,350,000$
EXPENDITURES
Salaries & Wages -$ -$ -$ 38,292$ 39,430$
Benefits 334,282 250,000 250,000 265,973 267,096
Services & Charges 1,920,730 798,800 798,800 798,800 798,800
Interfund Payments for Service 11,400 11,600 11,600 1,900 1,900
TOTAL OPERATING EXPENDITURES 2,266,412$ 1,060,400$ 1,060,400$ 1,104,965$ 1,107,226$
REVENUES LESS EXPENDITURES (230,335)$ 164,900$ 289,600$ 245,035$ 242,774$
BEGINNING WORKING CAPITAL - January 1 3,889,479 3,659,144 3,659,144 3,948,744 4,193,779
ENDING WORKING CAPITAL - December 31 3,659,144 3,824,044 3,948,744 4,193,779 4,436,553
NET CHANGE IN WORKING CAPITAL (*)(230,335)$ 164,900$ 289,600$ 245,035$ 242,774$
(*) Working Capital = Current Assets minus Current Liabilities
131
132
F.T.E. = Full Time Equivalent
Financial
Planning
Manager
Financial
Analyst (3)
Senior Utility
Billing Account
Specialist
Accounting and
Financial
Reporting
Manager
Payroll
Specialist (2)
Senior
Accountant
Accounting
Specialist A/P
and A/R (2)
Finance Director
Jamie Thomas
28 F.T.E.
Utility Billing
Services
Manager
Utility Billing and
AMI Supervisor
Tax & Licensing
Manager
Accountant
(2)
Administrative
Assistant
Solid Waste
Specialist
Utility Billing
Account
Representative
(3)
Utility Billing
Services
Supervisor
Utility Billing
Account
Specialist
Financial
Operations
Manager
Desk Auditor
Field &
Compliance
Auditor
Specialist
133
2027-2028 Preliminary 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, accounts payable and receivable, and B&O tax and licensing. 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. Goals, Accomplishments and Performance Metrics With the transition to program-based budgeting for the 2027-2028 biennium, the department has outlined specific goals and metrics within each individual program. The department will begin tracking goals and metrics in 2027, and report progress and achievements in the 2029-2030 Biennial Budget. Department Budget
Department Employees
2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
2028
Budget
Revenues
Charges for Goods & Services -$ -$ -$ 2,825,328$ 2,950,810$
Fines & Penalties - - - 528,900 698,900
Miscellaneous -
Revenue Total -$ -$ -$ 4,732,528$ 4,783,210$
3,050,883$ 3,135,503$
$ 5,868,363 $ 5,946,075 $ 5,790,985 $ 5,970,834 $ 6,231,336
001.14 Finance
Expenditures
Expenditure Total
001 Finance FTEs 2024 2025 2026 2027 2028
Finance FTEs 28.00 28.00 28.00 28.00 28.00
TOTAL FINANCE FTEs 28.00 28.00 28.00 28.00 28.00
134
2027-2028 Preliminary Budget
FINANCE PROGRAMS
Administration
This program oversees the day-to-day administrative processes that support financial planning,
accounting, financial operations, tax and utility billing to ensure operations run smoothly and
consistently across the organization. The purpose of the Administration program is to streamline
financial workflows, maintain organizational standards, and support departmental leadership. By
managing documentation, information flow, legislative actions, and operational logistics, the function
enhances department productivity internally and maximizes coordinated efforts citywide and ensures
adherence to citywide policies and processes.
Services Delivered
Primary services are provided directly within finance department and towards collaborative citywide
efforts. Services include:
• Document and records management to ensure timely retention, archiving and disposal in
accordance with state archival requirements
• Facilitate routing, approval, and processing of department invoices and receipts
• Communication support to ensure accurate and appropriate information flows to
stakeholders outside of the finance department and conversely, important information is
flowing back to stakeholders within the finance department
• Financial policy oversite, review and amendments
• Procurement and distribution of resources necessary for department-wide operations
• Schedule coordination and workload/project management prioritization
Metrics
• Ensure department divisions stay within their budget authority
• Response times to external customers
Program Budget
Administration 2027
Budget
2028
Budget
Revenues
Charges for Services 2,825,328$ 2,950,810$
Miscellaneous 227,000 232,000
Total Revenues 3,052,328$ 3,182,810$
Expenditures
Salaries & Wages 330,018$ 337,801$
Personnel Benefits 121,086 128,356
Supplies 19,610 19,610
Services & Charges 31,490 11,490
Interfund Payments for Service 890,400 933,500
Total Expenditures 1,392,604$ 1,430,757$
FTE Count 2.00 2.00
135
2027-2028 Preliminary Budget Section IV: Operating Budget
Accounting Services & Financial Reporting This program provides comprehensive financial management and oversight to ensure the integrity,
transparency, and accountability of public funds. The program oversees maintaining accurate financial records, safeguarding assets, and delivering timely, reliable financial information in compliance with applicable laws, regulations, and government accounting standards. Core functions include general ledger management, fund accounting, ensuring the integration of accurate data between point-of sale (POS) systems and the financial management system, treasury and cash management, capital assets, and strong internal controls.
Services Delivered
• Maintains the general ledger and ensures accurate, timely recording of financial transactions across all funds in accordance with government accounting standards
• Performs fund accounting in alignment with GASB reporting categories, including governmental, proprietary, and fiduciary funds, ensuring proper classification and reporting
of financial activities
• Prepares monthly and annual financial statements, including the Annual Comprehensive Financial Report (ACFR), in accordance with GASB standards and other regulatory requirements
• Supports external audits, including preparation of schedules, documentation, and corrective action responses
• Manages treasury operations, including banking relationships, investment of public funds in accordance with governing policies, and statues, including cash flow analysis, portfolio management, and monitoring of investment performance, liquidity, and risk
• Oversee the POS systems transactions, including cash, credit/debit cards, and electronic payments to ensure accurate integration with the financial management system and complete revenue reporting
• Tracks and accounts for capital assets, including acquisition, capitalization, depreciation, inventory control, and disposal, in compliance with applicable accounting standards and internal policies
• Maintains and enforces internal controls, including segregation of duties, approval workflows, and audit trails across financial and revenue systems
• Delivers training and guidance to staff on financial procedures, systems, cash handling, and asset management practices Metrics
• Number of days required to close monthly or annual financial statements
• Number of capital assets acquired, managed, and disposed
136
2027-2028 Preliminary Budget Section IV: Operating Budget
Program Budget
Miscellaneous 1,150,000$ 900,000$
Total Revenues 1,150,000$ 900,000$
Expenditures
Salaries & Wages 515,528$ 530,532$
Personnel Benefits 188,098 199,057
Supplies 3,300 3,300
Services & Charges 274,040 282,040
Total Expenditures 980,966$ 1,014,929$
FTE Count 4.00 4.00
137
2027-2028 Preliminary Budget Section IV: Operating Budget
Financial Operations
This program is responsible for ensuring the stewardship, control, and accurate recording of public
funds. It serves as the central hub for day-to-day financial transactions, safeguarding assets,
maintaining financial compliance with laws, regulations, and internal policies.
Services Delivered
Core duties performed by this program, in partnership and service to other finance department
programs, all other City departments, employees, customers and vendors include:
• Processing and management of accounts payable and receivable
• Administration of payroll and employee benefits
• Recording daily cash deposits processed by other departments to the General Ledger
• Maintaining and ensuring compliance with internal controls by establishing and monitoring
financial procedures, safeguarding assets, and ensuring adherence to federal, state and
local regulations, as well as audit requirements
• Facilitate collaboration with other departments to provide guidance on financial processes,
participates in and assists with annual audit preparation and financial reporting
Metrics
Accounts Payable:
• Percentage of invoices processed and paid within terms or statutory requirements
• Volume of invoices processed requiring rework or correction
Accounts Receivable:
• Timeliness of receipting and deposits
• Collection rate (percentage of billed revenue collected)
Payroll:
• Payroll accuracy rate
• Timeliness of tax and compliance reporting and payment, including reconciliation completion
rate (on-time and accurate)
Program Budget
Financial Operations 2027
Budget
2028
Budget
Expenditures
Salaries & Wages 656,166$ 687,387$
Personnel Benefits 238,864 256,846
Supplies 1,400 1,400
Services & Charges 12,510 12,510
Total Expenditures 908,940$ 958,143$
FTE Count 6.00 6.00
138
2027-2028 Preliminary Budget Section IV: Operating Budget
Financial Planning & Analysis The Financial Planning and Analysis program provides oversight for the City’s budgeting and
financial forecasting processes. The program supports decision-making by developing a balanced budget, maintaining visibility into the City’s financial position, and ensuring that resources are aligned with organizational priorities. It facilitates long-term financial stability through forecasting, analysis, and the development of analytical tools. The program also coordinates and assists in key citywide functions, including capital planning, grant
management, utility rate setting, and external financial reporting. Through these efforts, Financial Planning and Analysis helps ensure that City leadership has the information and financial framework needed to deliver services effectively and sustainably. Services Delivered Services delivered support both Finance Department and citywide operations, and include:
• Providing financial planning, budgeting and analytical support to departments citywide
• Leading the citywide biennial budget development process and producing the published budget document
• Maintaining the City’s budget throughout the biennium, including preparation of citywide budget amendments and technical corrections
• Coordinating, compiling, and publishing the City’s Capital Facilities Plan
• Administering the project accounting system
• Providing citywide support for grant management
• Facilitating utility rate studies and rate-setting processes
• Preparing quarterly financial reports for the City Council
• Providing short- and long-term financial forecasting, recurring and ad hoc analysis, and development of analytical tools, data sets, and methodologies that support citywide operations
• Completing required financial reporting to local, state, and federal agencies Metrics
• Deliver a legally compliant, balanced biennial budget
• Achieve the Government Finance Officers Association (GFOA) Distinguished Budget Presentation Award
• Publish a Growth Management Act (GMA) compliant Capital Facilities Plan
• Meet all legal requirements for internal and external reporting Program Budget
Salaries & Wages 543,557$ 575,732$
Personnel Benefits 196,328 211,748
Services & Charges 10,515 9,940
Total Expenditures 750,400$ 797,420$
FTE Count 4.00 4.00
139
2027-2028 Preliminary Budget Section IV: Operating Budget
Utility Billing & Customer Services
Utility Billing & Customer Service oversees the billing of the water, sewer, and storm drainage utilities
for the City of Auburn. Activities include a monthly billing schedule, daily monitoring of the Advanced
Metering Infrastructure (AMI) meter system, providing customer service, processing payments,
coordinating the Senior Discount & Rebate program, and creating outreach materials. This program
also manages the solid waste collection contract and the litter services contract.
Services Delivered
Utility Billing services include:
• Consistent and accurate billing of approximately 21,700 accounts per month
• Reviewing data from 15,270 meters in the city's AMI system
• Collection process for past due accounts to ensure billings are collected in a timely manner
• Utility assistance programs to help more than 350 elderly or disabled households on fixed
incomes
• Management of the City's solid waste collection contract to provide environmentally sound
and safe disposal of almost 67,000 tons of waste per year
• Waste reduction and recycling outreach programs give residents and businesses the tools
they need to successfully manage their waste
Metrics
• Offer outreach materials in more languages
• Bring all our online forms into compliance with the upcoming Americans with Disabilities Act
(ADA) requirements
• For solid waste, maintain a residential diversion rate of 50%
Program Budget
Utility Billing & Customer
Services
2027
Budget
2028
Budget
Expenditures
Salaries & Wages 984,030$ 1,027,004$
Personnel Benefits 357,265 381,933
Services & Charges 10,340 10,340
Total Expenditures 1,351,635$ 1,419,277$
FTE Count 9.00 9.00
140
2027-2028 Preliminary Budget Section IV: Operating Budget
CROSS-DEPARTMENTAL PROGRAMS
The table below shows the Finance Department’s contribution to this cross-departmental program.
Refer to the Cross-Departmental Programs tab in Section IV – Operating Budget for further details regarding this program and its budget.
Cross-Departmental – Tax
The Tax Team, part of the Finance Department, administers the City’s Business & Occupation (B&O) tax, local utility tax, and several specialty taxes such as admissions and gambling taxes. This work includes coordinating with the Washington State Department of Revenue, the Association of Washington Cities (AWC), other Washington municipalities, and FileLocal, all of which require managing and executing data‑sharing agreements. The team works closely with the business community to provide education on tax reporting and licensing requirements. The team provides
outreach to delinquent taxpayers and identifies unregistered businesses to ensure they obtain the proper city licenses and meet filing obligations to remain in compliance with the city’s requirements.
The team internally reviews tax returns, reconciles tax payments received in-house and
electronically, issues tax assessment and audits non-compliant businesses. All work which contributes significant revenue to the overall city budget. The team also manages tax regulations, keeping up with any new tax initiatives. The tax team coordinates closely with Community Development, especially the licensing team by largely contributing to the discovery of unregistered businesses and assessing unpaid license fees while also working in tandem with the Legal Department enhancing the tax-related city codes to stay current with many ongoing tax reporting
changes, as well as working in tax appeal matters.
Program Budget
Fines & Penalties 528,900$ 698,900$
Miscellaneous 1,300 1,500
Total Revenues 530,200$ 700,400$
Expenditures
Salaries & Wages 377,452$ 391,328$
Personnel Benefits 138,917 149,562
Services & Charges 69,920 69,920
Total Expenditures - Tax 586,289$ 610,810$
FTE Count 3.00 3.00
141
2027-2028 Preliminary Budget Section IV: Operating Budget
NON-DEPARTMENTAL Department Overview Non-Departmental accounts are used to reflect the General Fund’s ending fund balance, prior year adjustments, the transfer of money between funds, and one-time transactions. Estimated costs for the General Fund portion of retiring employees are budgeted in this department as are Law Enforcement Officer and Fire Fighter (LEOFF 1) other post-employment benefit (OPEB) requirements and long-
term debt payments. Goals, Accomplishments and Performance Metrics With the transition to program-based budgeting for the 2027-2028 biennium, the department has
outlined specific goals and metrics within each individual program. The department will begin tracking goals and metrics in 2027, and report progress and achievements in the 2029-2030 Biennial Budget.
Department Budget
2,025 2,026 2,026 2,027 2,028
Licenses & Permits -$ -$ -$ 71,000$ 71,400$
Other Sources - - - 75,000 75,000
Revenue Total -$ -$ -$ 146,000$ 146,400$
$ 350,515 $ 496,300 $ 180,990 $ 679,200 $ 702,800
412,398 731,271 425,920 420,000 420,000
722,267 2,169,305 2,169,305 1,654,800 1,654,800
Operating Transfers Out 18,572,850 3,511,485 3,511,485 705,000 705,000
- 1,200,000 1,200,000 - 2,500,000
7,704 7,700 7,700 148,700 158,900
Ending Fund Balance 52,981,823 40,618,905 49,512,882 44,125,718 34,660,939
Debt Service Principal
Interfund Payments For Service
Salaries & Wages
Personnel Benefits
Services & Charges
142
2027-2028 Preliminary Budget Section IV: Operating Budget
NON-DEPARTMENTAL PROGRAMS
AVHS & Misc. Contingencies
These are for significant General Fund costs that do not belong to any other specific department or
program. They include:
• Contractual obligations to Auburn Valley Humane Society (AVHS) for animal sheltering
services
• Retirement cash-out costs (cash-outs of vacation, etc. upon retirement that are not captured
in position budgeting)
• Other salary contingencies related to reclassifications, reorganizations, and other unplanned
mid-year changes that may take place
Services Delivered
• Collaborate with AVHS to maintain sheltering services for animals, as AVHS would not exist
without this program
• Monitor and support financial salary contingencies for citywide reorganizations and
unforeseen impacts that occur within the budget year
Metrics
• Timely record keeping of retirement cashouts
• Remain compliant with AVHS contractual obligations
Program Budget
AVHS & Misc Contingencies 2027
Budget
2028
Budget
Revenues
Licenses & Permits 71,000$ 71,400$
Other Sources 75,000 75,000
Total Revenues 146,000$ 146,400$
Expenditures
Salaries & Wages 450,000$ 450,000$
Services & Charges 1,472,800 1,472,800
Debt Service - Principal - 1,200,000
Interfund Payments for Service 23,800 25,100
Total Expenditures 1,946,600$ 3,147,900$
FTE Count 0.00 0.00
143
2027-2028 Preliminary Budget Section IV: Operating Budget
Retirees and Pension The City has a legal obligation to provide OPEB (Other Post Employment Benefits) to police and
firefighters who retired under the LEOFF 1 pension and pre-LEOFF pension for firefighters. This program accounts for reimbursements for out-of-pocket medical expenses incurred, Social Security Part D premiums, long term health care insurance, and actuarial services. Services Delivered
• Distribute reimbursement payments for OPEB to eligible retired police and firefighters Metrics
• Maintain compliance with state laws and regulations Program Budget
Personnel Benefits 420,000$ 420,000$
Services & Charges 182,000 182,000
Total Expenditures 602,000$ 602,000$
FTE Count 0.00 0.00
144
2027-2028 Preliminary Budget Section IV: Operating Budget
CROSS-DEPARTMENTAL PROGRAMS
The table below shows Non-Departmental’s contribution to these cross-departmental programs.
Refer to the Cross-Departmental Program tab in Section IV – Operating Budget for further details
regarding these programs and their budgets.
Cross-Departmental – Non-Departmental
The Finance Department initiates the operating transfer out of photo enforcement collections in the
General Fund and transfers them into the General Transportation Fund.
Program Budget
Cross-Dept - Photo
Enforcement
2027
Budget
2028
Budget
Expenditures
Operating Transfers Out 705,000$ 705,000$
Total Expenditures - Non-Dept 705,000$ 705,000$
FTE Count 0.00 0.00
145
2027-2028 Preliminary Budget Section IV: Operating Budget
PROGRAM IMPROVEMENTS
Summarized below are the program improvements that impact Non-Departmental. These expenditure amounts are included in the Non-Departmental Budget table but are not yet assigned to a specific program. For a detailed description of each program improvement, to include revenues when applicable, refer to Section VI – Program Improvements.
Non-Departmental 2027
Budget
2028
Budget
Request
ENG.0059 - Facilities Master Plan - Debt Service -$ 1,300,000$
FAC.0047 - FTE Custodian 98,700 105,200
Total Program Improvements 354,100$ 1,686,600$
146
2027-2028 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 (“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.
147
2027-2028 Preliminary Budget Section IV: Operating Budget
CUMULATIVE RESERVE FUND
Fund Budget
2,025 2,026 2,026 2,027 2,028
$ 33,434,636 $ 44,589,682 $ 44,589,682 $ 40,254,078 $ 32,288,478
1,349,448 80,000 1,200,000 1,100,000 1,100,000
Miscellaneous - 284,043 284,043 - -
15,000,000 - - - 153,200
$ 5,194,402 $ 5,819,647 $ 5,819,647 $ 9,065,600 $ 17,124,800
44,589,682 39,134,078 40,254,078 32,288,478 16,416,878
To Fund 328 - Facilities Master Plan $ 1,700,000 $ - $ - $ - $ -
To Fund 518 - Tyler Tech Financial Software 945,760 1,539,840 1,539,840 - -
To Gen Fund - Financial System Replacement 80,558 - - - -
To Gen Fund - Police Vehicle Expansion 52,000 52,000 52,000 52,000 52,000
To Fund 550 - Police Vehicle Expansion 736,000 736,000 736,000 810,400 842,800
To Fund 518 - Police Vehicle Expansion 37,600 37,600 37,600 50,000 50,000
To Fund 328 - ARC Tenant Improvements - - - 1,500,000 1,500,000
To Fund 328 - Capital Bonding Program - - - 153,200 -
To Fund 328 - Fund Balance - - - 6,500,000 14,680,000
To Fund 550 - Facility Improvements 475,072 - - - -
To Fund 328 - City Parking Lot Replacement 1,167,412 1,487,902 1,487,902 - -
To Gen Fund - Flood Mitigation Recovery - 479,729 479,729 - -
To Fund 505 - Flood Mitigation Recovery - 672,225 672,225 - -
To Fund 550 - Flood Mitigation Recovery - 516,751 516,751 - -
To Fund 518 - Flood Mitigation Recovery - 13,557 13,557 - -
To Fund 431 - Flood Mitigation Recovery - 284,043 284,043 - -
Investment Income
Operating Transfers In
Beginning Fund Balance
Operating Transfers Out*
Ending Fund Balance
148
2027-2028 Preliminary Budget Section IV: Operating Budget
PROGRAM IMPROVEMENTS
Summarized below are the program improvement that impact Cumulative Reserve. This expenditure amount is included in the Cumulative Reserve Budget table. For a detailed description of each program improvement, to include revenues when applicable, refer to Section VI – Program Improvements.
Cumulative Reserve 2027
Budget
2028
Budget
Request
ENG.0060 - Capital Bonding Program 6 LTE Staffing 153,200$
Total Program Improvements 153,200$ -$
FTE Count - -
149
2027-2028 Preliminary Budget Section IV: Operating Budget
MITIGATION FEES FUND
Fund Budget
2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
2028
Budget
$ 16,082,278 $ 13,594,192 $ 13,594,192 $ 2,973,137 $ 3,141,170
34,099 87,000 - - -
640,500 950,000 640,500 641,000 641,000
1,908 - - - -
4,072 2,000 - - -
308,757 175,000 251,575 175,000 175,000
604,389 22,900 300,000 486,600 486,600
$ 17,676,003 $ 14,831,092 $ 14,786,267 $ 4,275,737 $ 4,443,770
Professional Services $ - $ 75,000 $ 471,906 $ - $ -
4,081,811 11,341,224 11,341,224 1,134,567 1,018,873
13,594,192 3,414,868 2,973,137 3,141,170 3,424,897
$ 17,676,003 $ 14,831,092 $ 14,786,267 $ 4,275,737 $ 4,443,770
2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
2028
Budget
To Gen Fund - School Impact Admin Fees $ - $ 128,182 $ 128,182 $ - $ -
To Fund 102 - Transportation Impact Fees 4,027,407 8,232,139 8,232,139 1,134,567 418,873
To Fund 321 - Parks Impact Fees 54,404 980,903 980,903 - 600,000
To Fund 328 - Parks Impact Fees - 2,000,000 2,000,000 - -
$ 4,081,811 $ 11,341,224 $ 11,341,224 $ 1,134,567 $ 1,018,873
124 Mitigation Fees
Revenues
Parks Impact Fees
Total Revenues
Beginning Fund Balance
Fire Impact Fees
Transportation Impact Fees
Truck Impact Fees
School Impact Admin Fees
Ending Fund Balance
Investment Income
Total Expenditures
*Transfers Out Summary
Total Transfers Out
Operating Transfers Out
Expenditures
150
2027-2028 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 two active debt service funds: the 2020 LTGO Refunding Bond Fund and the SCORE (South Correctional Entity) Debt Service Fund.
Fund Budget
2,025 2,026 2,026 2,027 2,028
$ 476,000 $ 498,405 $ 498,405 $ 523,605 $ 523,605
244,150 250,000 250,000 200,000 200,000
28,205 - 25,100 - -
1,258,800 1,251,400 1,251,400 1,297,100 1,305,800
$ 850,000 $ 885,000 $ 885,000 $ 925,000 $ 980,000
658,750 616,300 616,300 572,100 525,800
498,405 498,505 523,605 523,605 523,605
Debt Service Interest
Ending Fund Balance
Debt Service Principal
Beginning Fund Balance
LRF Sales Tax Credit
Investment Income
Operating Transfers In
Fund Budget
2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
2028
Budget
2,025 2,026 2,026 2,027 2,028
$ - $ - $ - $ - $ -
- 62,360 62,360 62,360 62,360
- 1,303,640 1,303,640 1,304,340 1,303,140
$ - $ 1,366,000 $ 1,366,000 $ 1,366,700 $ 1,365,500
$ - $ 789,700 $ 789,700 $ 829,900 $ 870,100
- 576,300 576,300 536,800 495,400
- - - - -
$ - $ 1,366,000 $ 1,366,000 $ 1,366,700 $ 1,365,500
Interlocal Grants - Host City
Ending Fund Balance
Total Expenditures
Debt Service Principal
Debt Service Interest
Beginning Fund Balance
SCORE Contract Cities Revenue
Total Revenues
238 SCORE 2009 A&B Bond Debt
Revenues
Expenditures
151
2027-2028 Preliminary Budget Section IV: Operating Budget
CAPITAL IMPROVEMENTS FUND
The Capital Improvements 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.
Fund Budget
2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
2028
Budget
$ 20,110,684 $ 5,082,797 $ 5,082,797 $ 5,340,845 $ 6,041,845
2,162,186 2,564,454 2,564,454 - -
52,793 50,000 50,000 - -
971,557 20,500 942,700 751,000 751,000
- 4,000,000 4,000,000 - -
Miscellaneous Revenue - 21,340,000 21,340,000 - -
6,386,460 11,344,077 11,344,077 10,055,000 18,835,000
$ 29,683,680 $ 44,401,828 $ 45,324,028 $ 16,146,845 $ 25,627,845
$ 314,422 $ - $ - $ - $ -
125,271 - - - -
6,747,424 39,484,113 39,484,113 10,105,000 18,885,000
Operating Transfers Out 17,413,766 499,070 499,070 - 153,200
5,082,797 4,418,645 5,340,845 6,041,845 6,589,645
$ 29,683,680 $ 44,401,828 $ 45,324,028 $ 16,146,845 $ 25,627,845
Expenditures
Salaries & Wages
Personnel Benefits
Capital Outlay
328 Capital Improvements
Revenues
Ending Fund Balance
Total Expenditures
Contributions & Donations
Operating Transfer In
Total Revenues
Grants
Investment Income
Charges for Services
Beginning Fund Balance
152
2027-2028 Preliminary Budget Section IV: Operating Budget
PROGRAM IMPROVEMENTS
Summarized below is the program improvement that impact Capital Improvements. This expenditure
amount is included in the Capital Improvements Budget table. For a detailed description of each
program improvement, to include revenues when applicable, refer to Section VI – Program
Improvements.
Capital Improvements 2027
Budget
2028
Budget
Request
ENG.0060 - Capital Bonding Program 6 LTE Staffing -$ 153,200$
Total Program Improvements -$ 153,200$
FTE Count - -
153
2027-2028 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 Revitalization Area 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 and use tax. The goal of local revitalization funding is to stimulate
economic growth and future development through infrastructure improvements. We currently receive
our annual allotment into Local Revitalization Fund 232 to pay for the debt service on the projects
that were completed in this fund in prior years.
Fund Budget
2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
2028
Budget
2,025 2,026 2,026 2,027 2,028
$ 368,009 $ 353,125 $ 353,125 $ 51,537 $ 52,537
11,698 1,000 8,100 1,000 1,000
Miscellaneous Revenue - 156,300 156,300 - -
976,505 787,789 787,789 - -
$ 1,356,212 $ 1,298,214 1,305,314 $ 52,537 $ 53,537
$ 70,032 $ - $ - $ - $ -
29,538 - - - -
Operating Transfer Out - 71,829 71,829 - -
903,517 1,181,948 1,181,948 - -
353,125 44,437 51,537 52,537 53,537
$ 1,356,212 $ 1,298,214 1,305,314 $ 52,537 $ 53,537
Ending Fund Balance
Total Expenditures
Personnel Benefits
Capital Outlay
Expenditures
Salaries & Wages
Total Revenues
Operating Transfer In
Beginning Fund Balance
Investment Income
330 Local Revitalization
Revenues
154
2027-2028 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, which are
imposed on real property transfers and provide restricted revenue for eligible capital purposes.
Legislation adopted in 2025 (HB 1791) allows both REET sources to be used interchangeably for
any purpose permitted under RCW 82.46.010 and RCW 82.46.035. Eligible uses include
transportation, utility, parks, public facilities, and qualifying housing-related capital projects, with up
to 35 percent allowable for operations and maintenance. All REET revenues are deposited into Fund
331 for centralized accounting and transferred to other funds supporting the City’s infrastructure and
long-term capital program. The Finance Department budgets this fund.
Fund Budget
2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
2028
Budget
2,025 2,026 2,026 2,027 2,028
$ - $ 17,066,543 $ 17,066,543 $ 11,629,707 $ 9,591,507
1,818,097 900,000 900,000 900,000 900,000
1,819,185 900,000 900,000 900,000 900,000
Investment Income - REET 1 - 20,000 - - -
- 20,000 - - -
Operating Transfers In 17,413,766 - - - -
$ 21,051,048 $ 18,906,543 $ 18,866,543 $ 13,429,707 $ 11,391,507
Transfers Out - REET 1 $ 1,806,655 $ 5,049,114 $ 5,049,114 $ 2,353,900 $ 3,453,000
Transfers Out - REET 2 2,177,851 2,187,722 2,187,722 1,484,300 2,729,800
17,066,542 11,669,707 11,629,707 9,591,507 5,208,707
$ 21,051,048 $ 18,906,543 $ 18,866,543 $ 13,429,707 $ 11,391,507
2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
2028
Budget
REET 1
To Capital Improvements Fund $ 474,630 $ 4,397,676 $ 4,397,676 $ 1,125,000 $ 1,600,000
To Equipment Rental 778,275 75,878 75,878 - -
To Facilities Fund - - - 680,000 1,300,000
To Loc. Revital. 2010 C&D Bond Debt 553,750 551,700 551,700 548,900 553,000
To General Transportation - 23,860 23,860 - -
REET 2
To Capital Improvements Fund 1,617,053 1,644,260 1,644,260 455,000 1,575,000
To General Transportation 379,498 365,462 365,462 - -
To Loc. Revital. 2010 C&D Bond Debt 151,300 148,000 148,000 199,300 199,800
To Municipal Parks Construction Fund 30,000 30,000 30,000 830,000 955,000
$ 3,984,506 $ 7,236,836 $ 7,236,836 $ 3,838,200 $ 6,182,800
Ending Fund Balance
Total Expenditures
*Transfers Out Summary
Total Transfers Out
Expenditures
Beginning Fund Balance
REET 1
REET 2
Investment Income - REET 2
331 Real Estate Excise Tax
Revenues
Total Revenues
155
2027-2028 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 City’s Residential
Customer Equivalents (RCEs), which factors in non-resident consumption to determine the total
number of customers served. This cost is then passed directly on to consumers. In 2013, the Sewer
Metro Utility Fund was created to track these revenues and expenditures separately from the City-
owned and operated Sewer utility.
Fund Budget
433 433 433 433 433
OPERATING REVENUES - - - 463 463
Metro Service Charge 22,580,642$ 24,070,000$ 24,635,000$ 27,485,000$ 31,372,000$
Metro Industrial Charge 367,321 425,000 282,000 400,000 400,000
Interest Earnings 77,387 20,000 121,300 50,000 50,000
TOTAL OPERATING REVENUES 23,025,350$ 24,515,000$ 25,038,300$ 27,935,000$ 31,822,000$
OPERATING EXPENDITURES
Services & Charges 22,365,137$ 24,472,000$ 24,472,000$ 27,628,000$ 31,151,000$
TOTAL OPERATING EXPENDITURES 22,365,137$ 24,472,000$ 24,472,000$ 27,628,000$ 31,151,000$
REVENUES LESS EXPENDITURES 660,213$ 43,000$ 566,300$ 307,000$ 671,000$
BEGINNING WORKING CAPITAL - January 1 4,879,211 5,539,425 5,539,425 6,105,725 6,412,725
ENDING WORKING CAPITAL - December 31 5,539,424 5,582,425 6,105,725 6,412,725 7,083,725
NET CHANGE IN WORKING CAPITAL (*)660,213$ 43,000$ 566,300$ 307,000$ 671,000$
(*) Working Capital = Current Assets minus Current Liabilities
2028
Budget 433 Sewer Metro 2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
156
2027-2028 Preliminary Budget Section IV: Operating Budget
SOLID WASTE UTILITY
Mission Statement
The Solid Waste ensures 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 current
contract with Waste Management became 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
Strategic
Goal
h h h Fiscal Sustainability
h h h Fiscal Sustainability
h h h Community Wellness
h h h Infrastructure
h Implement a solid waste lien
process to assist WM with
collecting from delinquent accounts.
h Work has not begun on this goal. We
are in the process of determining the
total bad debt for solid waste charges
billed by our contractor on behalf of the
City.
h Continue monitoring bad debt to
determine if the lien process is needed
or if a change in policy could reduce
bad debt.
Fiscal Sustainability
Major Goals
for 2025-2026
Major Goals
for 2027-2028
Progress Towards
2025-2026 Goals
Increase the residential recycling
and compostables diversion rate to
50% in 2025 and 2026.
Continue working to increase the
residential recycling and compostables
diversion rate to 50% in 2027 and 2028.
Maintain the total City recycling and
compostables diversion rate over 30%
(excludes private sector recycling and
composting services).
The residential recycling and
compostables diversion rate decreased
in 2025 and 2026.
Coordinate solid waste related
outreach campaigns with
neighboring jurisdictions to reach
more people.
The City will continue coordinating solid
waste related outreach campaigns with
neighboring jurisdictions to reach more
people.
Increase the total City recycling and
compostables diversion rate to 30%
(excluding private sector recycling
and composting services).
The total City diversion rate in 2025 was
36% and 2026 is trending towards a
similar percentage.
In 2025 and 2026, the City collaborated
with Federal Way and Kent on
hazardous waste outreach.
With the new South County Recycling
and Transfer Station opening in
September 2026, the City's local
recycling options will expand. The City
will implement increased office recycling
for special items.
Work with other City departments to
develop a recycling collection
program for batteries, office
equipment, and other items as
needed.
Staffing levels and other priorities have
not allowed for work on this project to
begin, but it is something we still plan to
pursue.
157
2027-2028 Preliminary Budget Section IV: Operating Budget
Performance Measures
Tons of Residential & Commercial Garbage Collected
The City of Auburn garbage tonnage saw a slight decrease in 2024, compared to 2023. However,
levels are expected to remain steady through the end of 2026 and into the upcoming biennium.
Tons of Recycling & Yard Waste Collected
The City of Auburn recycling and yard waste tonnage has remained mostly steady since 2018.
We expect the recycling and yard waste tonnage to maintain similar levels in the future.
Residential Diversion Rate
Auburn residents have consistently diverted around 45% of their waste from the landfill for the past
several years. The City anticipates residential diversion will stay steady, which is in line with King
County estimates.
158
2027-2028 Preliminary Budget Section IV: Operating Budget
2027-2028 Working Capital Budget
434 434 434 434 434
OPERATING REVENUES - - - 464 464
Charges for Solid Waste Service 32,903,081$ 34,746,600$ 34,791,800$ 36,533,200$ 38,804,200$
Grants 62,829 135,707 136,000 - -
Interest Earnings 162,142 50,000 166,400 125,000 125,000
TOTAL OPERATING REVENUES 33,128,052$ 34,932,307$ 35,094,200$ 36,658,200$ 38,929,200$
OPERATING EXPENDITURES
Supplies 8,888$ 48,600$ 48,600$ 48,600$ 48,600$
Services & Charges 32,016,407 33,886,007 33,886,007 36,298,700 38,540,400
Interfund Payments for Service 164,582 171,230 171,230 94,400 99,700
TOTAL OPERATING EXPENDITURES 32,189,877$ 34,105,837$ 34,105,837$ 36,441,700$ 38,688,700$
REVENUES LESS EXPENDITURES 938,175$ 826,470$ 988,363$ 216,500$ 240,500$
BEGINNING WORKING CAPITAL - January 1 1,816,469 2,754,644 2,754,644 3,743,007 3,959,507
ENDING WORKING CAPITAL - December 31 2,754,644 3,581,114 3,743,007 3,959,507 4,200,007
NET CHANGE IN WORKING CAPITAL (*)938,175$ 826,470$ 988,363$ 216,500$ 240,500$
(*) Working Capital = Current Assets minus Current Liabilities
2028
Budget 434 Solid Waste 2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
159
2027-2028 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. 2027-2028 Working Capital Budget
501 501 501 501 501
- - - 561 561
Charges for Service 4,218,124$ 5,589,318$ 3,777,467$ 2,775,400$ 2,986,600$
Interest Earnings 53,709 20,000 35,000 30,000 30,000
TOTAL OPERATING REVENUES 4,271,833$ 5,609,318$ 3,812,467$ 2,805,400$ 3,016,600$
EXPENDITURES
Benefits 119,655$ 175,000$ 175,000$ 175,000$ 175,000$
Services & Charges 4,227,796 5,596,818 3,777,467 2,778,900 2,990,100
TOTAL OPERATING EXPENDITURES 4,347,451$ 5,771,818$ 3,952,467$ 2,953,900$ 3,165,100$
REVENUES LESS EXPENDITURES (75,618)$ (162,500)$ (140,000)$ (148,500)$ (148,500)$
BEGINNING WORKING CAPITAL - January 1 1,313,034 1,237,416 1,237,416 1,097,416 948,916
ENDING WORKING CAPITAL - December 31 1,237,416 1,074,916 1,097,416 948,916 800,416
NET CHANGE IN WORKING CAPITAL (*)(75,618)$ (162,500)$ (140,000)$ (148,500)$ (148,500)$
(*) Working Capital = Current Assets minus Current Liabilities
160
2027-2028 Preliminary Budget Section IV: Operating Budget
FIDUCIARY FUNDS Fiduciary funds are used to report assets held in a trustee or agency capacity for others and cannot be used to support the City’s own programs. There are three fiduciary funds that are managed by the Finance Department. Fund 611 – Fire Pension Fund provides a pension for eligible firefighters. Fund 651 and Fund 654 – Agency funds that account for resources held in a purely custodial capacity; these funds are not budgeted. Fund Budget
2,025 2,026 2,026 2,027.00 2,028
$ 1,839,705 $ 1,870,815 $ 1,870,815 $ 1,917,975 $ 1,807,605
201,291 138,400 175,000 138,400 138,400
64,758 38,100 80,000 40,000 40,000
$ 221,689 $ 192,840 $ 192,840 $ 259,344 $ 259,344
- - - 14,426 14,426
13,250 15,000 15,000 15,000 15,000
1,870,815 1,839,475 1,917,975 1,807,605 1,697,235
Beginning Fund Balance
Fire Insurance Prevention Tax
Investment Income
Services & Charges
Ending Fund Balance
Salaries & Wages
Personnel Benefits
161
2027-2028 Preliminary Budget Section IV: Operating Budget
PERMANENT FUNDS Permanent funds are used to report resources that are legally restricted to 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 fund collects a cemetery endowment care fee from the Cemetery’s lot sales (Auburn City Code 3.04.090). Interest earned from investments can be used only for preservation and capital projects at the cemetery.
Fund Budget
2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
2028
Budget
2025 2026
Beginning Fund Balance $ 2,540,569 $ 2,732,042 $ 2,732,042 $ 2,935,942 $ 3,080,942
Lot Sales 97,157 60,000 83,900 70,000 70,000
94,316 30,000 120,000 75,000 75,000
$ 2,732,042 $ 2,822,042 $ 2,935,942 $ 3,080,942 $ 3,225,942
$ 2,732,042 $ 2,822,042 $ 2,935,942 $ 3,080,942 $ 3,225,942
$ 2,732,042 $ 2,822,042 $ 2,935,942 $ 3,080,942 $ 3,225,942
701 Cemetery Endowment
Revenues
Expenditures
Investment Income
Total Revenues
Ending Fund Balance
Total Expenditures
162
F.T.E. = Full Time Equivalent
Assistant City
Attorney
Prosecutors (4)
Deputy City
AttorneyChief Prosecutor
Deputy City
Clerk (2)Records Clerk (5)Real Estate
Manager
Legal Assistant
(2)
Domestic
Violence
Paralegal
City Attorney
Vacant
21 F.T.E.
City Clerk Paralegal
163
2027-2028 Preliminary Budget t
LEGAL DEPARTMENT Mission Statement
The mission of the Legal Department is 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. Furthermore, 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. 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. Goals, Accomplishments and Performance Metrics With the transition to program-based budgeting for the 2027-2028 biennium, the department has
outlined specific goals and metrics within each individual program. The department will begin tracking goals and metrics in 2027, and report progress and achievements in the 2029-2030 Biennial Budget.
164
2027-2028 Preliminary Budget t
Department Budget
Department Employees
2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
2028
Budget
Revenues
Intergovernmental -$ -$ -$ 350,000$ 300,000$
Charges for Goods & Services - - - 1,199,140 1,126,140
Miscellaneous -
Revenue Total -$ -$ -$ 1,744,840$ 1,625,640$
2,432,200$ 2,479,721$
$ 4,625,239 $ 5,034,879 $ 5,158,208 $ 5,606,838 $ 5,768,244
001.15 Legal
Expenditures
Expenditure Total
001 Legal FTEs 2024 2025 2026 2027 2028
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
165
2027-2028 Preliminary Budget
LEGAL PROGRAMS Administration
This program oversees the day-to-day administrative processes, professional licensing and memberships, continuing legal and other educational (CLE) activities and associated travel, legal research software (WestLaw), licenses, and legal publications, and all necessary costs associated with civil and criminal filings, appeals, and related costs, including professional services (process service, expert testimony, transcripts, and outside counsel assistance), recording charges, office supplies and related office support items. Services Delivered
• This program is the centralized department for general expenses of operating all the functions within the Legal department
Metrics
• All the department programs activities are fully supported and sustained and within budget parameters Program Budget
Intergovernmental 350,000$ 300,000$
Charges for Goods & Services 1,156,700 1,080,500
Total Revenues 1,506,700$ 1,380,500$
Expenditures
Salaries & Wages 202,998$ 210,924$
Personnel Benefits 82,903 88,889
Supplies 8,500 8,500
Services & Charges 156,221 158,157
Interfund Payments for Service 858,000 902,700
Total Expenditures 1,308,622$ 1,369,170$
FTE Count 1.30 1.30
166
2027-2028 Preliminary Budget Section IV: Operating Budget
Civil Division This program (Civil Division) manages and/or represents the City in all civil litigation, including
affirmative claims and actions brought by the City (civil forfeiture, code enforcement/abatement, eviction/ejectment actions, contract enforcement) and defense of claims brought against the City, including management of claims covered by Washington Cities Insurance Authority (WCIA) appointed counsel. The Civil Division also oversees inquest proceedings brought by King County. The Civil Division assists in the preparation and review of all ordinances, resolutions, petitions, contracts, leases, easements, deeds, and other legal documents, as well as provides legal advice
and counsel to the City Departments, the Mayor, and City Council. Services Delivered
• Contract preparation/review/edit
• Ordinance and resolution preparation/review/edit
• General legal advice
• Litigation, including civil forfeiture
• Inquests Metrics
• Effective and timely representation of City departments, resulting in acceptable risk profile in the delivery of municipal services Program Budget
Salaries & Wages 430,475$ 445,249$
Personnel Benefits 175,986 188,486
Total Expenditures 606,461$ 633,735$
FTE Count 2.60 2.60
167
2027-2028 Preliminary Budget Section IV: Operating Budget
Clerk’s Office The City Clerk's Office is responsible for codifying ordinances, preparing Council and other board
and commission agendas and minutes, attending Council and other committee meetings, and ensuring City compliance with Washington's Open Public Meetings Act (OPMA). Furthermore, managing the intake, coordination, and fulfillment of public records requests pursuant to RCW 42.56. The City Clerk's Office manages all public records in accordance with Washington law, RCW 40.14, including monitoring retention, archiving, and lawful destruction, while also administering passport services for Auburn residents.
The Clerk's Office reviews and coordinates the fulfillment of almost 6,000 public records requests annually, 1,000 passport applications, and 74 resolutions and 43 ordinances that are brought before the City Council for adoption (2025). Services Delivered
• Passports processing
• Public records management
• Respond to public records requests
• Training Metrics
• Resolutions & ordinances prepared
• Passport applications processed
• Public records requests processed Program Budget
Charges for Services 42,440$ 45,640$
Total Program Revenues 42,440$ 45,640$
Expenditures
Salaries & Wages 969,256$ 1,012,884$
Personnel Benefits 389,363 416,614
Supplies 2,500 2,500
Services & Charges 448,100 350,800
Total Expenditures 1,809,219$ 1,782,798$
FTE Count 8.30 8.30
168
2027-2028 Preliminary Budget Section IV: Operating Budget
Prosecution Division This program (Prosecution Division) prosecutes misdemeanor and gross misdemeanor criminal
cases, civil infractions, and represents the City in tow hearings, and Rules for Appeal of Decisions of Couts of Limited Jurisdiction (RALJ) appeals. The Prosecution Division, through the City Attorney, provides training and guidance for the Auburn Police Department, as well as program advice, oversight, and feedback on the administration of criminal justice activities (prosecution, prefiling diversion, and community court). Services Delivered
• Prosecution of misdemeanor and gross misdemeanor criminal cases, civil infractions
• Represents the City in tow hearings, and RALJ appeals
• Training and guidance for the Auburn Police Department
• Reviews and charges over 2,400 cases each year, not including contested infractions. Metrics
• Criminal, infraction, and administrative cases opened and resolved, by way of plea or verdict Program Budget
Salaries & Wages 917,259$ 964,104$
Personnel Benefits 371,483 402,144
Total Expenditures 1,288,742$ 1,366,248$
FTE Count 7.60 7.60
169
2027-2028 Preliminary Budget Section IV: Operating Budget
Real Estate Division The Real Estate Division provides real estate services to City departments, including the purchase,
leasing, surplusing, and sale of real property assets, including all associated tasks (title reports, appraisals, environmental and other due diligence studies, and drafting of appropriate contracts, lease agreements, and other real estate documents). The Real Estate Division also acts as "landlord designee" for certain City-owned real property assets, and manages the maintenance, repair, and improvements of City-owned parking lots, residential properties, and a multi-tenant commercial property. Services Delivered
• Property management
• Real estate purchases & sales
• Easements
• Participation as a board member for One Main Professional Plaza Association Metrics
• Real estate documents are accurate, complete, and processed in a timely manner
• Number of properties acquired/sold
• Number of lease agreements managed Program Budget
Miscellaneous 195,700$ 199,500$
Salaries & Wages 230,925$ 242,965$
Personnel Benefits 84,469 89,928
Services & Charges 278,400 283,400
Total Expenditures 593,794$ 616,293$
FTE Count 1.20 1.20
170
F.T.E. = Full Time Equivalent
Probation Clerk
Probation Officer (2)Court Clerks (4)
Court Security
Officer
Senior Court Clerk
Court Clerks (6)
Presiding Judge
Matthew Leyba
20 F.T.E.
Court Administrator
Deputy Court
Administrator Probation Manager
Judge
171
2027-2028 Preliminary Budget Section IV: Operating Budget
MUNICIPAL COURT
Mission Statement
The Auburn Municipal Court is committed to the fair, impartial, and timely administration of justice. As an independent branch of government, we protect the rights and liberties of all who come before the Court while providing accessible, respectful, and transparent service. Through integrity, accountability, and collaboration with our community and justice partners, we strive to foster public trust and confidence in the judicial system.
Branch Overview
The Municipal Court is a court of limited jurisdiction. The court is responsible for the timely processing and adjudication of matters including gross misdemeanors, misdemeanors, traffic
infractions, parking citations, photo enforcement and other City of Auburn municipal code violations. The court is responsible for maintaining fiscal, administrative and court records. Additionally, the
court elects to operate a Probation department that is responsible for administering pre- and post-adjudication programs, supervision of conditions, and advising the court on a probationer’s progress
while on supervision.
Goals, Accomplishments and Performance Metrics With the transition to program-based budgeting for the 2027-2028 biennium, the department has
outlined specific goals and metrics within each individual program. The department will begin tracking goals and metrics in 2027, and report progress and achievements in the 2029-2030 Biennial Budget.
Branch Budget
*The significant decrease in services & charges from 2027 to 2028 is due to the final payment to King County District Court.
2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
2028
Budget
Revenues
Intergovernmental -$ -$ -$ 350,000$ 300,000$
Charges for Goods & Services - - - 7,015 9,215
Fines & Penalties -
Revenue Total -$ -$ -$ 717,915$ 689,415$
-$ 223,048$
-$ $ 302,163 $ 258,163 $ 7,986,069 $ 5,064,077Expenditure Total
001.16 Municipal Court
Expenditures
172
2027-2028 Preliminary Budget Section IV: Operating Budget
Branch Employees
Municipal Court FTEs 0.00 0.00 2.00 18.00 18.00
TOTAL MUNICIPAL COURT FTEs 0.00 0.00 2.00 18.00 18.00
Full Time Equivalent (FTE) Changes:
+2.0 FTE - Beginning in 2026, the Municipal Court department requires the addition of 1.0 Court
Administrator and 1.0 Judge in preparation of the Court becoming fully operational.
+18.0 FTE - Beginning in 2027, the Municipal Court will add 18.0 FTEs as the court will be fulling
operational on January 1, 2027.
173
2027-2028 Preliminary Budget Section IV: Operating Budget
MUNICIPAL COURT PROGRAMS
Administration
Provides overall leadership, strategic direction, and administrative support for the Municipal Court.
Includes budget development and monitoring, policy and procedure development, intergovernmental
coordination, and oversight of court operations during startup and ongoing operations.
Services Delivered
• Court operations oversight
• Budget development and monitoring cycles
• Administrative support for all court programs
Metrics
• Balanced budget maintained annually
• Successful court implementation by January 1, 2027
• Timely completion of required reports and compliance obligations
Program Budget
*The decrease in service & charges expenditures from 2027 to 2028 is due to the final payment to King County District Court
(KCDC) being made in 2027, there will be no ongoing costs to KCDC after 2027.
Administration 2027
Budget
2028
Budget
Revenues
Intergovernmental 350,000$ 300,000$
Charges for Goods & Services 7,015 9,215
Fines & Penalties 360,900 380,200
Total Revenues 717,915$ 689,415$
Expenditures
Salaries & Wages 187,689$ 196,800$
Personnel Benefits 78,507 77,484
Services & Charges*2,100,000 -
Interfund Payments for Service 734,100 777,500
Total Expenditures 3,100,296$ 1,051,784$
FTE Count 4.50 4.50
174
2027-2028 Preliminary Budget Section IV: Operating Budget
Court Operations Provides case processing, records management, and customer service functions necessary to
support court operations, including clerk services, case intake, docket management, and public interface. Includes tracking and monitoring of court-ordered conditions, coordination with external service providers, and support for compliance-related court processes where applicable. Services Delivered
• Process cases and interact with customers regularly
• Maintain records and managing requests
• Perform compliance reviews and tracking court-ordered conditions Metrics
• Case processing timeliness
• Customer service response times
• Accuracy of records and filings
• Timeliness of compliance tracking and court review scheduling Program Budget
Salaries & Wages 850,808$ 886,381$
Personnel Benefits 378,878 374,319
Supplies 22,500 22,500
Services & Charges 421,200 455,170
Total Expenditures 1,673,386$ 1,738,370$
FTE Count 3.00 3.00
175
2027-2028 Preliminary Budget Section IV: Operating Budget
Court Support Services Provides support services necessary for defendant success. Includes tracking and monitoring of
court-ordered conditions, coordination with external service providers, and support for compliance-related court processes where applicable. Oversee court programming such as Moral Reconation Therapy and electronic monitoring. Services Delivered
• Manage new intakes
• Perform compliance reviews and track court-ordered conditions
• General support of court sessions Metrics
• Number of probation and program referrals
• Defendant completion of conditions
• Number of defendant contacts made
Program Budget
Salaries & Wages 459,060$ 478,602$
Personnel Benefits 194,134 191,658
Supplies 5,000 5,000
Services & Charges 536,000 38,000
Total Expenditures 1,194,194$ 713,260$
FTE Count 3.00 3.00
176
2027-2028 Preliminary Budget Section IV: Operating Budget
Judicial Services Provides adjudication of misdemeanor and infraction cases through judicial officers, including
conducting hearings, issuing rulings, and ensuring fair and timely case resolution. Services Delivered
• Manage court and legal operations for the City
• Interpret the law and resolve disputes/cases within the City Metrics
• Number of hearings conducted
• Number of cases adjudicated
• Number of judicial orders issued
• Time to case disposition
• Clearance rate comparing cases resolved to cases filled
• Percentage of hearings held as scheduled Program Budget
Salaries & Wages 465,758$ 488,368$
Personnel Benefits 171,435 168,895
Services & Charges 79,200 81,500
Total Expenditures 716,393$ 738,763$
FTE Count 5.00 5.00
177
2027-2028 Preliminary Budget Section IV: Operating Budget
Technology & Case Management Supports court operations through technology systems, including case management systems, digital
records, and courtroom technology. Services Delivered
• Ensure system operates as expected
• Process digital records
• Provide support for remote hearings Metrics
• System uptime percentage
• Reduction in manual processes
• Successful implementation of case management system prior to go-live Program Budget
Services & Charges 200,000$ 200,000$
Total Expenditures 200,000$ 200,000$
FTE Count 0.50 0.50
178
2027-2028 Preliminary Budget Section IV: Operating Budget
CROSS-DEPARTMENTAL PROGRAMS The table below shows the Municipal Court’s contribution to this cross-departmental program. Refer
to the Cross-Departmental Programs tab in Section IV – Operating Budget for further details regarding these programs and their budgets. Cross-Departmental – Photo Enforcement The Municipal Court is responsible for the filing, processing, and adjudication of photo enforcement citations. Additionally, the court handles the fines from payment processing to collections and lastly remittances to the city and state. Program Budget
Salaries & Wages 387,400$ 401,600$
Personnel Benefits 189,400 195,300
Services & Charges 525,000 25,000
Total Expenditures - Court 1,101,800$ 621,900$
FTE Count 4.00 4.00
179
180
F.T.E. = Full Time Equivalent
Plans Examiner
Building Inspector
(2)
Housing Repair
Technician
Building Official Code Compliance
Manager
Code Compliance
Officer (3)
Housing Repair
Program
Coordinator
Economic
Development
Manager
Permit Technician
(3)
Economic
Development
Program
Administrator
Assistant Director
of Community
Development
Development
Engineer Manager
Planning Services
Manager
Office
Assistant
Administrative
Assistant
Permit Center
Supervisor
Development
Review Engineer
(2)
Planner (5)
Director of Community Development
Jason Krum
29 F.T.E.
181
2027-2028 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 multiple programs that provide direct customer service administering and enforcing community and economic development efforts of private development
activities. This includes facilitating permitting activities and delivering services through its Abatement, Business Improvement Area (BIA), Code Compliance, Economic Development, and Housing Repair
programs. The department actively engages with the community and businesses for proposed development projects as well as for long-term efforts in planning for the future growth of the City.
Additionally, Community Development works closely with the Public Works Department in delivering services via the Building, Development Engineering and Planning (Current and Long Range) cross-
departmental programs Goals, Accomplishments and Performance Metrics With the transition to program-based budgeting for the 2027-2028 biennium, the department has
outlined specific goals and metrics within each individual program. The department will begin tracking goals and metrics in 2027, and report progress and achievements in the 2029-2030 Biennial Budget. Department Budget
2,025 2,026 2,026 2,027 2,028
Licenses & Permits -$ -$ -$ 2,086,200$ 2,113,500$
Charges for Goods & Services - - - 1,238,300 1,526,250
Fines & Penalties - - - 1,000 1,000
Miscellaneous - - - 1,000 1,000
Revenue Total -$ -$ -$ 3,326,500$ 3,641,750$
3,100,348$ 3,332,004$ $ 3,299,550 3,464,261$ 3,741,530$
1,222,045 1,513,152 1,307,380 1,447,573 1,634,647
Supplies 85,798 133,175 133,175 89,100 89,300
1,713,116 2,665,661 2,665,661 1,109,800 1,121,700
1,050,043 1,148,942 1,148,942 1,210,620 1,319,750
Salaries & Wages
Personnel Benefits
Services & Charges
Interfund Payments For Service
182
2027-2028 Preliminary Budget Section IV: Operating Budget
Department Employees
Community Development FTEs 28.00 28.00 28.00 28.00 29.00
TOTAL COMMUNITY DEVELOPMENT FTEs 28.00 28.00 28.00 28.00 29.00
Full Time Equivalent (FTE) Changes:
+1.0 FTE - Per the 2027-28 budget, decision package PLN.0068, includes the addition of 1.0 Code
Compliance Officer to begin in 2028.
183
2027-2028 Preliminary Budget Section IV: Operating Budget
COMMUNITY DEVELOPMENT PROGRAMS
Administration
This program oversees the day-to-day administrative processes that support the overall department
and individual service areas within Community Development. Activities within this program assist the
department in maintaining organizational standards, and support departmental leadership through
managing documentation, information flow, legislative agenda, and operational logistics.
Personnel oversee monthly purchasing and requisition process for the department, administer the
City's monthly parking program, and manage the City’s One Stop Permit Center, which includes
coordinating with other City departments on provision of services to new development. Additional
activities include supporting and facilitating the intake, routing, issuance, and customer
communication and coordination for all for Building, Development Engineering, and Current Planning
development permit and project applications.
Services Delivered
Services delivered through this program include:
• Administrative support to Community Development leadership and staff
• Coordinating departmental purchasing, requisitions, and invoice processing
• Maintaining departmental records, documentation, and operational procedures
• Supporting preparation of reports, agenda materials, and internal communications
• Administering the City’s monthly parking program
• Coordinating communication and information sharing with other City departments
• Management, administration, and training of the City’s permit, project, code compliance, and
business license tracking software system
Metrics
• Number of departmental purchasing transactions processed
• Number of administrative service requests completed
• Number of parking permits administered
• Number of permit records maintained
Program Budget
Administration 2027
Budget
2028
Budget
Revenues
Charges for Goods & Services 5,000$ 5,000$
Total Revenues 5,000$ 5,000$
Expenditures
Salaries & Wages 422,916$ 442,923$
Personnel Benefits 179,947 192,675
Supplies 15,000 15,000
Services & Charges 90,600 90,900
Interfund Payments for Service 1,210,620 1,266,250
Total Expenditures 1,919,083$ 2,007,748$
FTE Count 3.25 3.25
184
2027-2028 Preliminary Budget Section IV: Operating Budget
Abatement
This program seeks elimination of hazardous conditions such as overgrown vegetation, accumulated
debris, and abandoned vehicles that pose a threat to public health and safety. It addresses "dangerous
buildings" through boarding and securing or, in extreme cases, demolition to prevent structural
collapse and unauthorized entry. Activities also include reducing the visual signs of urban decay to
discourage criminal activity, reduce attractive nuisances, and protect the property values of
surrounding homeowners, and ensuring all actions are taken within the framework of local law,
providing owners with notice and the opportunity to cure violations before the City intervenes.
Services Delivered
Services delivered through this program include:
• Identifying properties requiring abatement due to safety or nuisance concerns
• Coordinating inspections and documentation of property conditions
• Working with property owners to resolve violations
• Facilitating abatement actions when voluntary compliance is not achieved
• Coordinating with legal and enforcement staff as needed
Metrics
• Number of properties identified for abatement
• Number of abatement cases resolved
• Average time to resolve abatement cases
Program Budget
Abatement 2027
Budget
2028
Budget
Revenues
Miscellaneous 1,000$ 1,000$
Total Revenues 1,000$ 1,000$
Expenditures
Salaries & Wages 34,391$ 35,808$
Personnel Benefits 14,205 15,049
Services & Charges 50,000 50,000
Total Expenditures 98,596$ 100,857$
FTE Count 0.25 0.25
185
2027-2028 Preliminary Budget Section IV: Operating Budget
Business Improvement Area (BIA)
The BIA Program provides recruitment and coordination with BIA committee, facilitates regular public
meetings for the Business Improvement Area in accordance with Auburn City Code 2.98, and
facilitates approval funding decisions by the BIA and carries out allocation of BIA budget.
Services Delivered
Services delivered through this program include:
• Administering BIA funding and program activities
• Coordinating marketing, promotion, and business district initiatives
• Facilitating collaboration with local businesses and organizations
• Supporting events and programs that promote commercial activity
• Managing program reporting and compliance requirements
Metrics
• Number of BIA meetings facilitated annually
• Amount of BIA funds administered
• Number of participating businesses
• Number of business district outreach activities completed
Program Budget
Business Improvement Area
(BIA)
2027
Budget
2028
Budget
Expenditures
Salaries & Wages 31,459$ 33,360$
Personnel Benefits 13,074 14,185
Services & Charges 90,000 90,000
Total Expenditures 134,533$ 137,545$
FTE Count 0.20 0.20
186
2027-2028 Preliminary Budget Section IV: Operating Budget
Code Compliance
The Code Compliance program responds to internal and external complaints regarding the potential
violation of building, land use, environmental, nuisance, utility, street and licensing codes. Personnel
coordinate with other City departments and external agencies to determine appropriate policies,
practices and responses. Additional activities include performing field inspections to investigate
allegations of complaints, as well as follow up inspections to aid in the monitoring of compliance efforts
and issuing notices, citations, liens and other instruments intended to obtain compliance after
voluntary efforts are not successful.
Services Delivered
Services delivered through this program include:
• Investigating code violation complaints
• Enforcing property maintenance and zoning regulations
• Coordinating compliance actions and corrective measures
• Conducting inspections and follow-up investigations
• Educating property owners regarding code requirements
Metrics
• Number of code enforcement cases opened
• Number of cases resolved
• Average case resolution time
Program Budget
Code Compliance 2027
Budget
2028
Budget
Revenues
Fines & Penalties 1,000$ 1,000$
Total Revenues 1,000$ 1,000$
Expenditures
Salaries & Wages 393,728$ 412,488$
Personnel Benefits 163,864 173,854
Supplies 600 600
Services & Charges 4,400 4,400
Total Expenditures 562,592$ 591,342$
FTE Count 2.90 2.90
187
2027-2028 Preliminary Budget Section IV: Operating Budget
Economic Development
This program provides support to the Business Improvement Area (BIA) committee, the Tourism
Board, and the Lodging Tax Advisory Committee (LTAC). It also oversees economic development
grants, contracts, and other agreements, serves as a resource to the business community in their
efforts to locate, relocate, or grow their business within the City, and provides support to
comprehensive planning. This work includes writing and updating the economic development element
and supporting strategic plans. This program also oversees programs focused on economic
development business recruitment and retention, including the Facade Improvement grant program.
Services Delivered
Services delivered through this program include:
• Supporting business retention and expansion efforts
• Facilitating economic development projects and partnerships
• Coordinating with regional economic development organizations
• Providing assistance to businesses navigating City processes
• Supporting strategic initiatives that promote economic growth
Metrics
• Number of business assistance requests supported
• Number of economic development projects facilitated
• Amount of private investment associated with development projects
• Number of business outreach meetings conducted
Program Budget
Economic Development 2027
Budget
2028
Budget
Expenditures
Salaries & Wages 234,940$ 248,772$
Personnel Benefits 97,873 106,320
Services & Charges 283,250 283,250
Total Expenditures 616,063$ 638,342$
FTE Count 1.60 1.60
188
2027-2028 Preliminary Budget Section IV: Operating Budget
Housing Repair
The Housing Repair program 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.
Services Delivered
Services delivered through this program include:
• Administering housing repair assistance programs for eligible homeowners
• Coordinating inspections and assessments of housing repair needs
• Managing program applications, eligibility verification, and funding awards
• Coordinating repair projects with contractors and homeowners
• Monitoring project completion and compliance with program requirements
Metrics
• Number of low-income households assisted annually
• Percentage of program funds utilized for eligible repairs
• Average time from application approval to repair completion
Program Budget
Housing Repair 2027
Budget
2028
Budget
Expenditures
Salaries & Wages 267,358$ 279,333$
Personnel Benefits 109,974 116,376
Supplies 73,000 73,000
Services & Charges 200,000 200,000
Total Expenditures 650,332$ 668,709$
FTE Count 2.10 2.10
189
2027-2028 Preliminary Budget Section IV: Operating Budget
CROSS-DEPARTMENTAL PROGRAMS
The tables below show the Community Development Department’s contribution to these cross-
departmental programs. Refer to the Cross-Departmental Programs tab in Section IV – Operating
Budget for further details regarding these programs and their budget.
Cross-Departmental – Building
The Community Development Department contributes to this program by overseeing public and
private development proposals to ensure adherence to building, fire, structural and property
maintenance policies and regulations. This includes management and facilitation of the application,
review, and approval process for building, plumbing, and mechanical permitting. Further, the
department performs field inspections during construction to confirm consistency with approved plans
and code requirements.
Program Budget
Cross-Dept - Building 2027
Budget
2028
Budget
Revenues
Licenses & Permits 1,268,400$ 1,287,400$
Total Revenues 1,643,700$ 1,670,200$
Expenditures
Salaries & Wages 636,849$ 668,318$
Personnel Benefits 264,445 283,686
Supplies 500 500
Services & Charges 8,900 19,900
Total Expenditures - CD 910,694$ 972,404$
FTE Count 5.25 5.25
190
2027-2028 Preliminary Budget Section IV: Operating Budget
Cross-Departmental – Current Planning
The Community Development Department oversees public and private development proposals for
adherence to land use, zoning, environmental, floodplain, shoreline, and land division policies and
regulations. This includes management and facilitation of the application, review, and
approval process for land use, zoning, environmental, shoreline, and land division
applications.
Program Budget
Cross-Dept - Current Planning 2027
Budget
2028
Budget
Revenues
Charges for Goods & Services 271,800$ 287,800$
Total Revenues 271,800$ 287,800$
Expenditures
Salaries & Wages 610,684$ 639,198$
Personnel Benefits 256,514 277,820
Services & Charges 10,650 10,650
Total Expenditures - CD 877,848$ 927,668$
FTE Count 5.35 5.35
191
2027-2028 Preliminary Budget Section IV: Operating Budget
Cross-Departmental – Development Engineering
The Community Development Department reviews public and private development proposals for
adherence to clearing and grading, stormwater, erosion control, utility and transportation policies and
regulations. This includes management and facilitation of the application, review, and approval
process for Facility Extension Agreements, grading permits, storm permits, and right-of-way
construction permits.
Program Budget
Cross-Departmental – Long Range Planning
The Community Development Department is responsible for 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.
Program Budget
Cross-Dept - Development
Engineering
2027
Budget
2028
Budget
Revenues
Licenses & Permits 817,800$ 826,100$
Charges for Goods & Services 586,200 600,900
Total Revenues 1,404,000$ 1,427,000$
Expenditures
Salaries & Wages 354,039$ 366,236$
Personnel Benefits 148,204 157,964
Services & Charges 4,500 4,500
Total Expenditures - CD 506,743$ 528,700$
FTE Count 3.35 3.35
Cross-Dept - Long Range
Planning
2027
Budget
2028
Budget
Expenditures
Salaries & Wages 261,534$ 272,062$
Personnel Benefits 110,196 119,026
Services & Charges 67,500 67,500
Total Expenditures - CD 439,230$ 458,588$
FTE Count 1.90 1.90
192
2027-2028 Preliminary Budget Section IV: Operating Budget
Cross-Departmental – Special Events
The Community Development Department provides program support and coordination with local
businesses and partner organizations for participation in citywide special events.
Program Budget
Cross-Departmental – Tax
The Community Development Department oversees and manages 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.
Community Development also coordinates closely with the Finance Department and its tax & licensing
applications.
Program Budget
Cross-Dept - Special Events 2027
Budget
2028
Budget
Expenditures
Salaries & Wages 51,460$ 54,564$
Personnel Benefits 21,419 23,271
Total Expenditures - CD 72,879$ 77,835$
FTE Count 0.35 0.35
Cross-Dept -Tax 2027
Budget
2028
Budget
Expenditures
Salaries & Wages 164,903$ 174,668$
Personnel Benefits 67,858 72,771
Total Expenditures - CD 232,761$ 247,439$
FTE Count 1.50 1.50
193
2027-2028 Preliminary Budget Section IV: Operating Budget
PROGRAM IMPROVEMENTS
Summarized below are the program improvements that impact Community Development. These expenditure amounts are included in the Community Development Budget table but are not yet assigned to a specific program. For a detailed description of each program improvement, to include revenues when applicable, refer to Section VI – Program Improvements.
Community Development 2027
Budget
2028
Budget
Request
PLN.0068 - Rental Inspection Program -$ 249,750$
Total Program Improvements 300,000$ 549,750$
FTE Count - 1.00
194
2027-2028 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 used to support tourism activities in Auburn and is
managed by the Economic Development Division. Fund Budget
104 Hotel Motel Tax 2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
2028
Budget
2,025 2,026 2,026 2,027 2,028
Revenues
Beginning Fund Balance $ 470,231 $ 385,943 $ 385,943 $ 433,373 $ 454,573
Hotel Motel Tax 178,343 147,900 180,100 183,300 180,800
Investment Income 20,519 30,600 20,000 15,000 15,000
Total Revenues $ 669,093 $ 564,443 $ 586,043 $ 631,673 $ 650,373
Expenditures
Salaries & Wages $ - $ 48,950 $ - $ 48,950 $ 48,950
Personnel Benefits - 8,800 - 8,800 8,800
Supplies - 3,200 3,200 3,200 3,200
Services & Charges 283,150 91,720 149,470 116,150 116,150
Intergovernmental Services - 42,430 - - -
Ending Fund Balance 385,943 369,343 433,373 454,573 473,273
Total Expenditures $ 669,093 $ 564,443 $ 586,043 $ 631,673 $ 650,373
195
196
F.T.E. = Full Time Equivalent
Anti-Homelessness
Community Impact
Lead
Court Coordinator
Director of Human Services
Jody Davison
5 F.T.E.
Human Services
Manager
Anti-Homelessness
Community Impact
Coordinator
197
2027-2028 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 The Human Services Department 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. Access to mental health services is critical for overall well-being. Human Services provides counseling services, support groups, and referrals to mental health professionals to address a range of issues including depression, anxiety, trauma, and addiction. Outreach teams may collaborate with healthcare providers to offer medical screenings, vaccinations, mental health assessments, and referrals to treatment services. The City funds partner and non-profit organizations through General Fund dollars via an application process. These applications are screened by a Human Services Committee and approved by City Council collaborating 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. 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. 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. Many individuals’ experiencing homelessness requires more intensive support to address underlying issues contributing to their homelessness, such as mental illness, substance abuse, or lack of employment. Human Services provides case management services to help individuals access housing, healthcare, job training, and other resources needed to stabilize their lives. The Human Services Department also provides 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 initiatives aimed at raising awareness about homelessness, addressing stigma, and fostering community support for solutions such as affordable housing and supportive services. The City 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.
198
2027-2028 Preliminary Budget Section IV: Operating Budget
Goals, Accomplishments and Performance Metrics With the transition to program-based budgeting for the 2027-2028 biennium, the department has
outlined specific goals and metrics within each individual program. The department will begin tracking goals and metrics in 2027, and report progress and achievements in the 2029-2030 Biennial Budget. Department Budget
2,025 2,026 2,026 2,027 2,028
CDBG Grant -$ -$ -$ 500,000$ 500,000$
Miscellaneous - - - 20,000 20,000
Revenue Total -$ -$ -$ 520,000$ 520,000$
563,955$ 674,117$ $ 467,180 772,298$ 811,108$
200,500 271,164 172,655 297,452 318,064
Supplies 651 2,175 2,175 6,675 6,675
1,836,920 3,388,108 3,388,108 3,705,868 3,911,846
108,949 104,990 104,990 293,910 309,460
Personnel Benefits
Services & Charges
Interfund Payments For Service
Salaries & Wages
Department Employees
Human Services FTEs 4.00 4.00 4.00 5.00 5.00
TOTAL HUMAN SERVICES FTEs 4.00 4.00 4.00 5.00 5.00
Full Time Equivalent (FTE) Changes:
+1.0 FTE - In 2027, the Court Coordinator position was reclassed from Human Resources to Human Services.
199
2027-2028 Preliminary Budget Section IV: Operating Budget
HUMAN SERVICES PROGRAMS Administration
This program includes two components:
Human Services (HS) Administration: Provides support for the department and other various programs to ensure the department complies and aligns with City regulations, goals in budget management, spending, tracking and reporting. Ensuring the Auburn Resource Center (ARC) is ready and equipped to provide services to clients. Regular monitoring & operation of City vehicles. Provide clerical support to the Human Services Committee, City grant funding process and management. Anti-homelessness Support Services: The program provides communications, administrative support and data-driven strategies to guide service delivery. It includes direct outreach to individuals experiencing homelessness, coordination through police radio systems, and operational support for the Resource Center to ensure efficient service access. Services Delivered
• Ensures the department follows and in alignment with City regulations and goals in budget management, spending, tracking and reporting
• Ensures ARC is ready & equipped to provide services to clients
• Regular monitoring & operation of City vehicles
• Provides clerical support to the Human Services Committee Metrics
• Budget and regulation compliance related to financial activities Program Budget
Miscellaneous 20,000$ 20,000$
Total Revenues 20,000$ 20,000$
Expenditures
Salaries & Wages 177,288$ 185,849$
Personnel Benefits 62,079 66,616
Supplies 6,675 6,675
Services & Charges 730,125 734,925
Interfund Payments for Service 293,910 309,460
Total Expenditures 1,270,077$ 1,303,525$
FTE Count 0.65 0.65
200
2027-2028 Preliminary Budget Section IV: Operating Budget
Anti-Homelessness Support The Anti-Homelessness Support division mainly consists of maintenance costs for the Auburn
Resource Center (ARC). Additionally, support staff assist in the transportation of individuals experiencing homelessness across the metro area depending on the necessary care required for the safety and well-being of the individual. Services Delivered
• Collaborates with other City departments to support homelessness within Auburn
• Transports individuals throughout the metro on a case-by-case basis
• Maintains compliance with documentation and record retention requirements
• Assists in covering the costs of apartment application fees to qualifying individuals Metrics
• Number of individuals supported in the ARC
• Number of individuals transported to outside locations
• Number of apartment application fees covered Program Budget
Salaries & Wages 379,783$ 397,185$
Personnel Benefits 160,796 171,420
Services & Charges 169,800 169,800
Total Expenditures 710,379$ 738,405$
FTE Count 2.75 2.75
201
2027-2028 Preliminary Budget Section IV: Operating Budget
CDBG This program coordinates the Community Development Block Grant (CDBG) program delivery,
management and reporting. This includes investment in community development initiatives aimed at improving neighborhoods, community facilities, economic development and addressing emergency needs in the community. Services Delivered
• Manages and distributes CDBG monies in accordance with grant requirements and policies
• Coordinates building improvements to the Auburn Resource Center (ARC) to ensure the building remains complaint with code enforcement requirements Metrics
• Timeliness and compliance with grant requirements Program Budget
CDBG Grant 500,000$ 500,000$
Total Revenues 500,000$ 500,000$
Expenditures
Salaries & Wages 73,686$ 72,815$
Personnel Benefits 25,371 25,064
Services & Charges 400,943 402,121
Total Expenditures 500,000$ 500,000$
FTE Count 0.65 0.65
202
2027-2028 Preliminary Budget Section IV: Operating Budget
Clean & Sober Housing
The Clean & Sober Housing program provides stable, substance-free transitional housing for
individuals experiencing homelessness who are in recovery or seeking recovery from substance use
disorders. The program supports residents through a structured, drug- and alcohol-free living
environment combined with access to supportive services such as case management, peer support,
and connections to behavioral health treatment, employment assistance, and permanent housing
resources. By reducing barriers to recovery and promoting housing stability, the program aims to
decrease returns to homelessness, improve individual health outcomes, and strengthen long-term
self-sufficiency.
Services Delivered
• Assisting individuals who seek recovery from substance use disorders with supportive
housing, case management and sober support
• Ensure the department is following and aligned with City regulations and goals in budget
management, spending, tracking and reporting
• Liaison between providers and clients ensuring consistent communication and care
• Ensuring the client has a safe, clean and sober living environment
• Ensures the program participant time to stabilize in their recovery, seek employment and
become financially knowledgeable
Metrics
• Number of individuals housed
• Participant demographics
Program Budget
*This program is expected to remain until funds have been exhausted. There currently is no budget for 2027-28 outside of overhead because the operating budget will be carried forward from 2026.
Clean & Sober Housing 2027
Budget
2028
Budget
Expenditures
Salaries & Wages*11,440$ 12,257$
Personnel Benefits 3,942 4,255
Total Expenditures 15,382$ 16,512$
FTE Count 0.10 0.10
203
2027-2028 Preliminary Budget Section IV: Operating Budget
Human Services Support This program provides support to the Human Services Committee and guidance in the application
selection and contracting process for the City's grant funding program to ensure the funding is aligned with City needs and City goals. Manages the encampment cleanup contract which improves safety and appearance throughout the City. Beginning in 2027, this program manages the public defender and conflict defender costs for the City. Staff provide outreach and connect clients to essential resources while supporting them in
overcoming barriers and navigating complex situations. The program offers transportation to appointments such as housing, medical, and court services, and assists clients in navigating the legal system, including probation and Department of Corrections requirements. Additionally, staff help clients obtain necessary legal documents required for housing. The Resource Center ensures the community has a safe and secure location to meet with service providers, access services, and obtain resources, while also offering providers a consistent and reliable space to deliver services to the community. Services Delivered
• Collaborate with other City departments to maintain and operate the Auburn Resource
Center (ARC) building
• Managing and distributing the City’s grant funding program to qualifying areas
• Supporting and managing the encampment cleanup process throughout the City Metrics
• Number of City grants offered and distributed
• Number of encampment cleanups
• Number of individuals that qualified for public defense that the department assisted Program Budget
Salaries & Wages 100,681$ 111,968$
Personnel Benefits 35,065 39,809
Services & Charges 2,400,000 2,600,000
Total Expenditures 2,535,746$ 2,751,777$
FTE Count 0.60 0.60
204
2027-2028 Preliminary Budget Section IV: Operating Budget
Move-in Assistance This program provides short-term financial assistance for eligible individuals and families moving
from shelters or safe parking into stable housing with a focus on clients with Substance Use Disorders (SUD) or co-occurring mental health diagnoses who are willing to engage in treatment. The program supports long-term stability by ensuring clients are connected to treatment and services while securing permanent housing. Often the initial move in costs is a barrier for individuals and families seeking permanent housing. The City of Auburn receives funds from opioid settlements, and this program aligns with the Memorandum of Understanding (MOU) and Interlocal Agreement (ILA)
requirements found in Resolution #5722. This program has tight restrictions and eligibility criteria to ensure the funds are used in alignment with the agreements noted above. Services Delivered
• Provide financial assistance to Auburn residents who qualify with SUD or Dual Diagnosis
• Support clients with housing barriers Metrics
• Number of individuals assisted
• Participant demographics Program Budget
Salaries & Wages 29,420$ 31,034$
Personnel Benefits 10,199 10,900
Services & Charges 5,000 5,000
Total Expenditures 44,619$ 46,934$
FTE Count 0.25 0.25
205
206
C.R.T. = Community Response Team
M.I.T. = Muckleshoot Indian Tribe
F.T.E. = Full Time Equivalent V.N.E.T. = Valley Narcotics Enforcement Team
CJTC = Criminal Justice Training Commission
Police
Wellness
Program
Designer
Patrol
Patrol Sergeant (9)
Mall Officer (2)
Accreditation/Training
Officer
Records Services
Specialists (8)
Commander
Supernumerary Officers (7)
Crime
Analyst
Investigations
Administrative
Assistant
Traffic Unit
Sergeant (1)
Traffic (7)
Parking (2)
Major Crimes
Sergeant (1)
Detective (8)Community Services
Bike Officers (4)
Animal Control
Officers (2)
Regional Task Force
V.N.E.T. (1)
T.N.E.T. (1)
Evidence Technicians
(2)
Property Crimes
Sergeant (1)
Detective (5)
Special Investigations
Sergeant (1)
Detective (5)
Contract Positions
M.I.T. Officer (1)
CJTC TAC Officer (1)
Police Chief
Mark Caillier
150 F.T.E.
Assistant
Police
Chief
Patrol Commander (2)Investigations
Commander
Administrative
Services Commander
Senior
Administrative
Assistant
Public Police
Information Officer
Administrative
Assistant
207
2027-2028 Preliminary 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 department has five divisions headed by commanders. The Police Operations 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, Community Response Team, Traffic Unit,
accreditation, and the Records Unit. The Special Unit Division is responsible for internal investigations/complaints, neighborhood watch programs, citizen’s academy, and grant monitoring.
Lastly, the Animal Patrol Division responds to reports that involve animals throughout the City in coordination with Auburn Valley Humane Society (AVHS).
Included within this department is the South Correctional Entity (SCORE), which is a consolidated
correctional facility established by the “member cities” of Auburn, Burien, Des Moines, Renton, SeaTac, and Tukwila and is a separate legal entity. The budget only consists of the City’s
contribution of the costs. The main objective is 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. Goals, Accomplishments and Performance Metrics With the transition to program-based budgeting for the 2027-2028 biennium, the department has outlined specific goals and metrics within each individual program. The department will begin tracking goals and metrics in 2027, and report progress and achievements in the 2029-2030 Biennial Budget.
208
2027-2028 Preliminary Budget
Department Budget
Department Employees
2,025 2,026 2,026 2,027 2,028
Licenses & Permits -$ -$ -$ 105,100$ 107,300$
Intergovernmental - - - 700,000 600,000
Charges for Goods & Services - - - 1,725,000 1,764,100
Fines & Penalties - - - 70,300 73,100
Miscellaneous - - - 30,000 30,000
Transfers In - - - 52,000 52,000
Revenue Total -$ -$ -$ 2,682,400$ 2,626,500$
20,014,693$ 20,860,595$ 22,141,135$ 22,575,098$ 23,663,230$
7,020,825 8,461,386 8,171,320 8,624,775 9,460,968
Supplies 382,341 481,240 481,240 474,540 474,540
10,209,473 11,713,338 11,713,338 13,182,000 13,582,000
170,899 - - - -
7,665,574 7,749,161 7,749,161 7,076,126 7,212,314
45,463,805$ 49,265,720$ 50,256,194$ 51,932,539$ 54,393,052$
Salaries & Wages
Personnel Benefits
Services & Charges
Capital Outlay
Interfund Payments For Service
Police FTEs 140.00 150.00 150.00 150.00 150.00
TOTAL POLICE FTEs 140.00 150.00 150.00 150.00 150.00
Full Time Equivalent (FTE) Changes:
+10.0 FTE's - Per decision package ENG.0048 in 2025-26, requests the addition of 5 Police
Commissioned Officers and 5 unbudgeted supernumerary officer positions.
209
2027-2028 Preliminary Budget
POLICE PROGRAMS Administration
This program includes the executive leadership team, developing current policies that meet the operational and safety needs of the City. The Administration program also engages in strategic planning, legal compliance, and overall department oversight. Daily Police operations include managing the Valley Communications Center and various contracts (Flock Safety, Axon, etc.) while relaying necessary information to the public via social media platforms and alerts. Services Delivered
• Daily operations of Police activities
Metrics
• Response to records/Public Information Officer (PIO) inquiries
• Policy updates completed
• Accreditation benchmarks achieved
• Complaints/resolutions
• Training compliance rates
Program Budget
Intergovernmental 700,000$ 600,000$
Total Revenues 700,000$ 600,000$
Expenditures
Salaries & Wages 4,981,087$ 5,236,448$
Personnel Benefits 2,048,646 2,255,532
Supplies 204,140 204,140
Services & Charges 4,031,400 4,031,400
Interfund Payments for Service 7,076,126 7,212,314
Total Expenditures 18,341,399$ 18,939,834$
FTE Count 33.80 33.80
210
2027-2028 Preliminary Budget Section IV: Operating Budget
Animal Control The Animal Control Division responds to animal complaints/investigations assuring the safety of
citizens and animals are met. Animal Control staff also intake stray animals and take them to receive medical attention if needed. Services Delivered
• Investigation of animal cases
• Intake of animals
• Connection to outside animal resources
• Support patrol operations
Metrics
• Number of animal cases
• Response time to calls Program Budget
Salaries & Wages 229,556$ 239,315$
Personnel Benefits 101,786 112,674
Supplies 11,000 11,000
Services & Charges 17,000 17,000
Total Expenditures 359,342$ 379,989$
FTE Count 2.15 2.15
211
2027-2028 Preliminary Budget Section IV: Operating Budget
Investigations The Investigations Division consists of three areas of focus: major crimes, economic crimes, and
special investigations. Each group identifies, collects, preserves, evaluates, and presents evidence found through their investigative process. Services Delivered
The investigative services provided for each division within Investigations are the following: Major Crimes:
• Sexual assault
• Felony assault
• Robbery
• Homicide Economic Crimes:
• Auto theft
• Felony theft
• Burglary
• Fraud and forgery Special Investigations:
• Drug and vice complaints Metrics
• Case load per detective
• Clearance rates
• Turnaround time for investigations
• Digital evidence processed Program Budget
Salaries & Wages 2,540,261$ 2,651,151$
Personnel Benefits 957,445 1,045,757
Supplies 24,700 24,700
Services & Charges 114,900 114,900
Total Expenditures 3,637,306$ 3,836,508$
FTE Count 15.15 15.15
212
2027-2028 Preliminary Budget Section IV: Operating Budget
Police Operations The Police Operations Division responses to calls for service, proactive policing, and community
visibility by the department’s primary uniformed officers. The use of drones in patrol and calls for service provide greater visibility that assist the department fulfill their duties. Furthermore, providing School Resource Officers (SRO’s) and Mall Officers around the City creating safer environments for the community. Operations also assistance in vehicle outfitting and maintenance based on current needs and requirements. Lastly, the Police Operations division consists of the City’s K-9 unit providing alternative response levels based on the call.
Services Delivered
• Response to 911 calls
• Traffic enforcement
• Proactive patrols and business checks
• Arrests
• Report writing
• Misdemeanor case filings Metrics
• Response times
• Proactive patrol time
• Case clearance for misdemeanor cases
• Community contacts Program Budget
Charges for Goods & Services 1,722,900$ 1,761,900$
Other Sources 52,000 52,000
Miscellaneous 30,000 30,000
Total Revenues 1,804,900$ 1,843,900$
Expenditures
Salaries & Wages 11,509,295$ 12,040,735$
Personnel Benefits 4,291,783 4,700,026
Supplies 189,100 189,100
Services & Charges 127,200 127,200
Total Expenditures 16,117,378$ 17,057,061$
FTE Count 76.95 76.95
213
2027-2028 Preliminary Budget Section IV: Operating Budget
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. The purpose of this program is to provide custody of arrestees and the care and management of sentenced individuals. SCORE is a separate entity from the City and the costs associated in the table below are the City’s contribution. Services Delivered Care and management of arrested/sentenced individuals. Metrics
• Number of individuals served Program Budget
Services & Charges 7,836,000$ 8,236,000$
Total Expenditures 7,836,000$ 8,236,000$
FTE Count 0.00 0.00
214
2027-2028 Preliminary Budget Section IV: Operating Budget
Special Units
The Special Units Division strengthens relationships with residents and reduces crime through
prevention and awareness. Each unit is required to complete Crisis Response Training (CRT)
enabling these units to perform at their highest level. Adding additional patrols throughout the City
with the Bike Patrol unit provide more coverage and visibility throughout the City.
Services Delivered
• Neighborhood watch programs
• Citizen’s academy
• Crime Prevention Through Environmental Design (CPTED) assessments
• Outreach events and materials
• COPLOGIC online reporting
• Collaboration with businesses
• Support in multi-family housing units
Metrics
• COPLOGIC reports processed
• Citizen Academy
• Training hours
• State accreditation maintained
• Criminal Justice Training Commission (CJTC) requirements maintained
• Applicants hired
Program Budget
Special Units 2027
Budget
2028
Budget
Expenditures
Salaries & Wages 2,056,818$ 2,157,655$
Personnel Benefits 743,811 813,453
Supplies 33,000 33,000
Services & Charges 19,500 19,500
Total Expenditures 2,853,129$ 3,023,608$
FTE Count 11.40 11.40
215
2027-2028 Preliminary Budget Section IV: Operating Budget
Support Services This program licenses and manages the records management system ensuring accurate information
is entered. Support staff also ensure that the City remains in compliance with public records requests, retention schedules, and evidence handling. Support staff enter and process warrants and court orders. Services Delivered
• Warrants processed/entered
• Court orders issued/maintained
• Fingerprinting
• Reports processed
• Compliance with state requirements
• Public records requests fulfilled Metrics
• Public disclosure response times
• RMS accuracy/completeness rates
• Evidence audits with no discrepancies
• Timely destruction of eligible evidence Program Budget
Licenses & Permits 105,100$ 107,300$
Charges for Goods & Services 2,100 2,200
Fines & Penalties 70,300 73,100
Total Revenues 177,500$ 182,600$
Expenditures
Salaries & Wages 941,934$ 996,224$
Personnel Benefits 363,798 402,407
Supplies 12,600 12,600
Services & Charges 263,500 263,500
Total Expenditures 1,581,832$ 1,674,731$
FTE Count 8.65 8.65
216
2027-2028 Preliminary Budget Section IV: Operating Budget
CROSS-DEPARTMENTAL PROGRAMS The table below shows the Police department’s contribution to these cross-departmental programs.
Refer to the Cross-Departmental Programs tab in Section IV – Operating Budget for further details regarding these programs and their budgets. Cross-Departmental – Photo Enforcement The Police Department supports the Photo Enforcement program by allocating staff time to review and process infractions and/or warnings. Program Budget
Cross-Departmental – Special Events The Police Department supports Special Events by providing uniformed officers patrolling event
areas. Police presence provides public safety during these events. Program Budget
Salaries & Wages 265,897$ 280,802$
Personnel Benefits 108,666 120,129
Salaries & Wages 47,250$ 57,600$
Personnel Benefits 8,300 10,400
Total Expenditures - Police 55,550$ 68,000$
FTE Count 0.00 0.00
217
2027-2028 Preliminary Budget Section IV: Operating Budget
PROGRAM IMPROVEMENTS
Summarized below are the program improvements that impact Police. These expenditure amounts are included in the Police Budget table but are not yet assigned to a specific program. For a detailed description of each program improvement, to include revenues when applicable, refer to Section VI – Program Improvements.
Police 2027
Budget
2028
Budget
Request
POL.0056 - Modern Axon Contract 772,500$ 772,500$
Total Program Improvements 776,040$ 776,390$
218
2027-2028 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
2,025 2,026 2,026 2,027 2,028
Beginning Fund Balance $ 888,583 $ 823,586 $ 823,586 $ 712,446 $ 427,057
Charges for Services 33,398 33,300 36,200 39,200 42,300
57,030 60,300 51,500 50,000 52,000
Miscellaneous Revenue 7,445 - 4,500 5,300 6,100
291,758 170,100 183,600 231,600 231,900
$ 218,368 $ 188,129 $ 194,920 $ 269,397 $ 285,894
80,387 78,057 49,720 146,922 160,667
Supplies 51,774 69,200 69,200 69,200 69,200
48,136 71,700 71,700 93,170 93,170
29,559 - - - -
26,404 1,400 1,400 32,800 33,300
823,586 678,800 712,446 427,057 117,126 Ending Fund Balance
Investment Income
Confiscated & Forfeited Property
Personnel Benefits
Services & Charges
Capital Outlay
Interfund Payments For Service
Salaries & Wages
219
2027-2028 Preliminary Budget Section IV: Operating Budget
PROGRAM IMPROVEMENTS
Summarized below are the program improvement that impact Drug Forfeiture. This expenditure amount is included in the Drug Forfeiture Budget table. For a detailed description of each program improvement, to include revenues when applicable, refer to Section VI – Program Improvements.
Drug Forfeiture 2027
Budget
2028
Budget
Request
POL.0055 - New Records Specialist LTE 137,600$
Total Program Improvements 137,600$ 151,100$
FTE Count - -
220
F.T.E. = Full Time Equivalent
Engineering
Services Assistant
Director/City
Engineer
Airport
Manager (3)
* 1 Fleet Mechanic-CDL position in Equipment Rental, approved in the 2024-2025
budget cycle, is frozen until 2029.
Utilities Engineering
Manager (11)
SCADA
Technician
Public Works
Administrative
Assistant
Office
Assistant
Director of Public Works
Ingrid Gaub
GIS Manager (6)
Maintenance and
Operations
Services General
Manager
Street and
Vegetation
Manager (23)
Water Distribution
and Operations
Manager (23)
Traffic Systems
Manager (5)
Sewer/Storm
Drainage
Manager (23)
Fleet/General
Services
Manager (15)
Senior Project
Engineer (14)
Senior Traffic
Engineer (5)
Contract
Administrative
Manager (5)
Senior Project
Engineer (13)
221
2027-2028 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 by development.
Department Overview
Public Works includes three service areas: Engineering Services, Maintenance and Operations
Services, and the Auburn Municipal Airport.
ENGINEERING SERVICES
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.
Engineering Services is responsible for several specific areas and duties, including:
• Review, approval, and management of the construction of public 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 Auburn Municipal 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
• Managing short- and long-term planning and assisting with operations for City-owned utilities
(water, sewer, and storm drainage) and associated real property assets.
• Operation of the City’s traffic signal and operational systems
• Developing, managing, and maintaining the City’s GIS and other asset management data,
systems, and tools
MAINTENANCE & OPERATIONS SERVICES
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
• Maintenance of the City’s traffic signal/devices and street lighting systems
• Maintenance of vegetation for street and storm systems
• Management and Maintenance of the City’s fleet, equipment and fuel for all City departments
• Management of central stores for equipment and material purchases for the department needs
and needs of other departments
The Streets Division of Maintenance and Operations Services has approximately 279 centerline miles
of streets. This 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, signs, and pavement markings. The
Vegetation Division of 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. The Traffic Systems Division of Maintenance and Operations Services is responsible for
the maintenance and operations of traffic signals, traffic devices, and street lighting.
222
2027-2028 Preliminary Budget Section IV: Operating Budget
*Equivalent Lane Mile = 1 Mile of 12-foot-wide pavement
For information on the Airport services, see the Airport Fund overview.
The department is funded by a variety of different sources, including the General Fund, special
revenue funds and enterprise funds. The General Fund provides funding for proportional shares of
Transportation Planning & Management Services, Streets, and Vegetation Management, and
development-related activity. The department is mostly funded by the following special revenue and
enterprise funds: General Transportation (102) and Transportation Benefit District (105) special
revenue funds, the Water (430), Sanitary Sewer (431), Storm Drainage (432), and Airport (435)
enterprise funds and the Equipment Rental (550) internal service fund.
Goals, Accomplishments and Performance Metrics
With the transition to program-based budgeting for the 2027-2028 biennium, the department has
outlined specific goals and metrics within each individual program. The department will begin tracking
goals and metrics in 2027, and report progress and achievements in the 2029-2030 Biennial Budget.
Department Budget
2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
2028
Budget
2,025 2,026 2,026 2,027 2,028
Revenues
Licenses & Permits -$ -$ -$ 30,300$ 31,200$
Fines & Penalties - - - 3,989,000 3,061,300
Transfers In - - - 13,500 -
Revenue Total -$ -$ -$ 4,032,800$ 3,092,500$
$ 3,699,503 $ 3,855,408 $ 3,847,515 3,983,809$ 4,147,987$
1,579,846 1,910,621 1,627,730 1,684,585 1,798,450
Supplies 296,890 227,800 227,800 329,500 329,500
2,515,279 3,251,753 3,251,753 3,594,395 3,647,345
7,927 - - 18,000 -
2,778,416 3,032,296 3,032,296 2,276,370 2,364,550
$10,877,861 $12,277,878 $11,987,094 $11,886,659 $12,287,832
Interfund Payments For Service
Expenditure Total
Salaries & Wages
Personnel Benefits
Services & Charges
Capital Outlay
001.32 & 42 Public Works
Expenditures
223
2027-2028 Preliminary Budget Section IV: Operating Budget
Department Employees
001 Public Works FTEs 2024 2025 2026 2027 2028
Engineering FTEs
General Fund 26.45 26.45 26.45 26.45 26.45
Other Funds 29.55 29.55 29.55 31.55 31.55
Streets FTEs
General Fund 13.50 13.50 13.50 13.50 13.50
Other Funds 1.50 1.50 1.50 3.50 3.50
Vegetation FTEs
General Fund 4.40 4.40 4.40 4.40 4.40
Other Funds 6.60 6.60 6.60 6.60 6.60
Subtotal General Fund FTEs 44.35 44.35 44.35 44.35 44.35
Subtotal Other Fund FTEs 37.65 37.65 37.65 41.65 41.65
TOTAL PUBLIC WORKS FTEs 82.00 82.00 82.00 86.00 86.00
Full Time Equivalent (FTE) Changes:
FTEs are reported based on the fund of their home department. To avoid duplication, each FTE is
presented in one table, even if they work across multiple funds. The FTEs in the following program tables
represent the General Fund proportion of the FTEs reported in this table.
In 2027-28, the presentation of Engineering and Streets are now merged as one department in Public
Works.
+2.0 FTE - Per the 2027-2028 Budget, decision package ENG.0056, includes 2.0 FTEs (Maintenance
Worker I & II) added in 2027 to the Streets Division in Public Works dept.
+2.0 FTE - Per the 2027-2028 Budget, decision package ENG.0055, includes 2.0 FTEs (Assistant City
Engineer and Lead Construction Inspector) added in 2027 to the Streets Division in Public Works dept.
224
2027-2028 Preliminary Budget Section IV: Operating Budget
PUBLIC WORKS PROGRAMS
Administration
This program oversees the day-to-day administrative processes that supports all public works
functions and provides support to other departments within the City to ensure operations run
smoothly and consistently.
Services Delivered
Services provided both internally to Public Works and externally to all departments of the City
include:
• Geographic Information System (GIS) mapping services and database management
• Survey services for property rights/management and monumentation management
• Asset system management
• Drone program administration
• Project and contract administration for non-capital needs
• Contracted engineering services management for non-capital needs
• Records management
• Engineering design and construction standards review and update
• Civics Academy
Services are delivered to both internal and external customers to support general operations of the
City and the department. In addition, services are provided to support the capital facilities program of
the City. Expenditures for capital projects is within the specific capital program, costs included within
this program are for the indirect costs to support the capital program.
Metrics
• Divisions operate within appropriated budget authority
Program Budget
Administration 2027
Budget
2028
Budget
Revenues
Transfers In 13,500$ -$
Total Revenues 13,500$ -$
Expenditures
Salaries & Wages 929,173$ 967,051$
Personnel Benefits 396,568 423,529
Supplies 11,550 11,550
Services & Charges 57,740 61,740
Capital Outlay 18,000 -
Interfund Payments for Service 2,276,370 2,364,550
Total Expenditures 3,689,401$ 3,828,420$
FTE Count 15.17 15.17
225
2027-2028 Preliminary Budget Section IV: Operating Budget
Transportation
This program oversees the transportation network within the City of Auburn. The program is
responsible for the regional coordination of the City's transportation system and short- and long-term
planning to identify the improvement needs within the system, determine the policies of the City's
transportation system, and identifying funding gaps and obtaining grants or other funds to address
those needs within the system.
Activities include overseeing the management of the transportation system assets related to the
hardscape roadway infrastructure, managing vegetation for both the transportation system to ensure
the City meets all regulatory and aesthetic requirements for these systems, monitoring the traffic
control devices and street lighting system assets and managing the citywide Commute Trip Reduction
(CTR) program required by RCW 70A.15.4020 for compliance. This program also oversees
management of the use of the City's public rights-of-way by others within the City to ensure public
safety, protection of the City's infrastructure, and management of the risk and liability of the City for
this use.
This program ensures the City’s transportation system is fiscally sustainable and in an appropriate
condition to serve the community in a cost-effective manner and provide an effective and efficient
transportation network for all modes of transportation.
Services Delivered
Services are delivered both internally and externally to the Department and citywide:
• Manage, maintain and improve the City’s transportation system
• Manage the use of the public right-of-way by others
Metrics
• Program Drive Alone rate for City CTR-affected worksites
• Pavement Condition Index (PCI) for City streets
• Grant funding secured
• Reduce 5-year average Killed or Seriously Injured (KSI) crashes to align with the
Comprehensive Safety Action Plan (CSAP) goal over a 2-year cycle
• Percentage of scheduled routes completed monthly
• Annual percentage of pavement markings (thermoplastic) refreshed
• Preventative maintenance for traffic devices (percentage of tasks completed annually)
Program Budget
Transportation 2027
Budget
2028
Budget
Revenues
Licenses & Permits 30,300$ 31,200$
Total Revenues 30,300$ 31,200$
Expenditures
Salaries & Wages 2,190,307$ 2,283,382$
Personnel Benefits 951,516 1,017,149
Supplies 316,950 316,950
Services & Charges 2,253,300 2,302,250
Total Expenditures 5,712,073$ 5,919,731$
FTE Count 20.24 20.24
226
2027-2028 Preliminary Budget Section IV: Operating Budget
CROSS-DEPARTMENTAL PROGRAMS
The tables below show the Public Works Department’s contribution to these cross-departmental
programs. Refer to the Cross-Departmental Programs tab in Section IV – Operating Budget for
further details regarding these programs and their budget.
Cross-Departmental – Building
Public Works supports the building permitting process in the review and approval of permits as it
relates to the regulatory requirements that the department administers per City code.
Program Budget
Cross-Departmental – Current Planning
Public Works supports the building permitting process in the review and approval of permits as it
relates to the regulatory requirements that the department administers per City code.
Program Budget
Cross-Dept - Building 2027
Budget
2028
Budget
Expenditures
Salaries & Wages 23,747$ 24,313$
Personnel Benefits 9,783 10,454
Total Expenditures - PW 33,530$ 34,767$
FTE Count 0.16 0.16
Cross-Dept - Current Planning 2027
Budget
2028
Budget
Expenditures
Salaries & Wages 68,252$ 70,275$
Personnel Benefits 27,989 29,949
Total Expenditures - PW 96,241$ 100,224$
FTE Count 0.80 0.80
227
2027-2028 Preliminary Budget Section IV: Operating Budget
Cross-Departmental – Development Engineering
Public Works supports the review of development activities, including clearing/grading and City utility
connections, which are required to construct public improvements. Public Works also administers the
agreements, permits and construction activities for those public improvements.
Program Budget
Cross-Departmental – Emergency Preparedness
Public Works supports this program in the preparation of planning and compliance requirements for,
as well as the training of, department personnel.
Program Budget
Cross-Dept - Development
Engineering
2027
Budget
2028
Budget
Expenditures
Salaries & Wages 380,423$ 394,711$
Personnel Benefits 150,748 160,345
Total Expenditures - PW 531,171$ 555,056$
FTE Count 4.55 4.55
Cross-Dept - Emergency
Preparedness
2027
Budget
2028
Budget
Expenditures
Salaries & Wages 86,754$ 90,019$
Personnel Benefits 36,589 38,744
Total Expenditures - PW 123,343$ 128,763$
FTE Count 0.74 0.74
228
2027-2028 Preliminary Budget Section IV: Operating Budget
Cross-Departmental – External Community Engagement
Public Works supports this program by attending public meetings and town halls as needed.
Additionally, the department hosts classes for the Civics Academy, which includes preparation time
and cleanup afterward.
Program Budget
Cross-Departmental – Long Range Planning
Public Works supports the comprehensive planning process as it relates to the regulatory
requirements and public infrastructure that Public Works administers.
Program Budget
Cross-Dept - External
Community Engagement
2027
Budget
2028
Budget
Expenditures
Salaries & Wages 74,233$ 77,717$
Personnel Benefits 33,298 35,670
Total Expenditures - PW 107,531$ 113,387$
FTE Count 0.72 0.72
Cross-Dept - Long Range
Planning
2027
Budget
2028
Budget
Expenditures
Salaries & Wages 55,177$ 56,819$
Personnel Benefits 22,643 24,247
Total Expenditures - PW 77,820$ 81,066$
FTE Count 0.57 0.57
229
2027-2028 Preliminary Budget Section IV: Operating Budget
Cross-Departmental – Photo Enforcement
The Public Works Department is the sponsoring department for this program. The department
oversees the development, implementation and management of the program to ensure compliance
with regulatory requirements of the program and provide for public safety improvements to our
community. Services include contract management and vendor oversight, coordination with all
stakeholders, system management and maintenance. The department also coordinates with the
Municipal Court and Police Department to ensure the review and processing infractions, as well as
collection of infraction fees, is operating as expected.
Program Budget
Cross-Departmental – Special Events
Public Works supports special events by providing traffic control for road closures and detours and
staffing and equipment for event activities for events such as KidsDay, Veterans’ Day Parade, Santa
Parade, and more.
Program Budget
Cross-Dept - Photo
Enforcement
2027
Budget
2028
Budget
Revenues
Fines & Penalties 3,989,000$ 3,061,300$
Total Revenues 3,989,000$ 3,061,300$
Expenditures
Salaries & Wages 56,888$ 59,054$
Personnel Benefits 24,276 25,905
Services & Charges 1,277,355 1,277,355
Total Expenditures - PW 1,358,519$ 1,362,314$
FTE Count 0.50 0.50
Cross-Dept - Special Events 2027
Budget
2028
Budget
Expenditures
Salaries & Wages 106,518$ 110,801$
Personnel Benefits 43,512 46,303
Supplies 1,000 1,000
Services & Charges 6,000 6,000
Total Expenditures - PW 157,030$ 164,104$
FTE Count 0.90 0.90
230
2027-2028 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 Department is responsible for the budget in the following special
revenue funds:
Fund 102 – General Transportation Fund – provides a consolidated financial foundation for planning,
constructing, and maintaining Auburn’s transportation system. This system is essential to the City’s
social, economic, and physical structure – supporting the movement of people and goods,
connecting Auburn to the region, and shaping growth and development.
Fund 102 is supported by a wide range of revenues, including transportation grants, utility taxes, gas
tax allocations, traffic impact fees, photo enforcement revenues, and transfers from the
Transportation Benefit District Fund 105. Beginning in 2025, the City consolidated its former
transportation-related special revenue funds into this single fund to streamline planning and delivery
of transportation projects outlined in the Transportation Improvement Program.
Fund 105 – Transportation Benefit District Fund – holds revenues generated by a 0.1% Sales and
Use Tax that was adopted in 2022 for a 10-year period and may be used to complete annual funding
of preservation projects and other projects as allocated in the City’s Transportation Improvement
Program (TIP).
231
2027-2028 Preliminary Budget Section IV: Operating Budget
GENERAL TRANSPORTATION FUND
Accomplishments and Objectives
Strategic
Goal
h h h Infrastructure
Fiscal Sustainability
Community Safety
Community Wellness
h h h Infrastructure
h h h Infrastructure
Community Safety
h Continue developing and implementing
tools and processes to support equity
goal of City Comprehensive
Transportation Plan.
h Refined GIS tools and information that
provided demographics and limited
English proficiency information. Created
public outreach tool to support outreach
for transportation programs and projects.
h Continue developing and implementing
tools and processes to support equity
goal of City Comprehensive
Transportation Plan.
Infrastructure
Community Safety
2025-2026 Goals Progress Towards
2025-2026 Goals
Major Goals
for 2027-2028
Further develop, document, and
implement standard operating
procedures for dynamic message signs
and other Intelligent Transportation
System assets.
Pursue transit recommendations as
stated in the Comprehensive
Transportation Plan: Support I-Line
Implementation, Renew Route 497
Agreement, Advocate for additional
Rapid Route routes, Advocate for
overall improved transit services.
Re-evaluate pavement condition of
roadways and evaluate forecast
conditions and projected funding needs.
Identify potential funding gap needs and
propose potential measures to address
them. Continue to implement
preservation projects. Continue to apply
for, and secure grant funding.
The Route 497 Agreement was renewed,
the I-Line project began construction in
2026 with completion anticipated in 2027.
Coordinated with Metro and advocated for
the Metro Flex expansion into Auburn.
Partnered with Metro to construct
improvements on 124th to support service
improvements between Green River
College and Downtown.
Completed the pavement condition rating
in 2026 and updated the annual report.
Complete roadway preservation projects
for both arterial and local roadways.
Filled vacant Transportation Systems
Engineer position to support work towards
ITS standard operating procedures, signal
timing, and other functions.
Pursue transit recommendations as
stated in the Comprehensive
Transportation Plan: Support I-Line
Implementation, Support the Metro Flex
Implementation, Advocate for additional
Rapid Route routes, Advocate for
overall improved transit services.
Re-evaluate pavement condition of
roadways and evaluate forecast
conditions and projected funding needs.
Identify potential funding gap needs and
propose potential measures to address
them. Continue to implement
preservation projects. Continue to apply
for, and secure grant funding.
Continue work on standard operating
procedures for ITS systems. Analyze
and implement signal operations
improvements. Coordination with Metro
to implement transit priority systems
for signals along the I-line Rapid Ride.
232
2027-2028 Preliminary Budget Section IV: Operating Budget
Fund Budget
*Changes to Reporting Entity is a one-time adjustment as a result of the 2025 consolidation of funds 103 Local Street Fund
and 105 Arterial Street Preservation into Fund 102 General Transportation Fund.
2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
2028
Budget
$ 11,386,319 15,292,566$ $ 15,292,566 $ 8,172,889 $ 6,660,758
7,450,979 10,937,802 10,937,802 3,895,406 5,465,000
2,267,409 5,507,255 5,507,255 - -
643,935 646,100 646,100 643,000 643,000
Utility Taxes 4,168,821 3,756,500 4,301,000 4,057,600 4,245,000
Other Transportation Fees 6,312 565,465 565,465 1,557,500 -
973,934 1,036,133 1,036,133 - -
467,199 25,000 551,500 250,000 250,000
62,500 - - - -
Changes to Reporting Entity* 9,748,406 - - - -
56,362 - 3,271 - -
5,836,102 14,329,741 14,329,741 5,651,390 4,373,873
$ 43,068,278 $ 52,096,562 $ 53,170,833 $ 24,227,785 $ 21,637,631
$ 998,301 $ - $ - $ 223,950 $ 245,950
399,470 - - 119,875 130,400
Supplies - - - 5,000 -
468,563 1,382,033 1,382,033 729,226 688,170
17,000,555 42,964,281 42,964,281 15,930,676 13,682,000
26,496 26,900 26,900 169,400 56,000
197,376 312,350 312,350 266,400 266,400
9,642 12,050 12,050 22,500 20,800
8,625,639 - - - -
Operating Transfers Out 49,670 300,330 300,330 100,000 100,000
15,292,566 7,098,618 8,172,889 6,660,758 6,447,911
$ 43,068,278 $ 52,096,562 $ 53,170,833 $ 24,227,785 $ 21,637,631
Operating Transfers In
Total Revenues
Beginning Fund Balance
Federal Grants
State Grants
State Entitlements (Motor Vehicle Fuel Tax)
Other Governmental Agencies
Investment Income
102 General Transportation
Revenues
Developer Contributions
Miscellaneous Revenue
Ending Fund Balance
Total Expenditures
Expenditures
Salaries & Wages
Personnel Benefits
Services & Charges
Changes to Reporting Entity*
Capital Outlay
Interfund Payments For Service
Debt Service Principal
Debt Service Interest
233
2027-2028 Preliminary Budget Section IV: Operating Budget
PROGRAM IMPROVEMENTS
Summarized below are the program improvements that impact General Transportation. These expenditure amounts are included in the General Transportation Budget table. For a detailed description of each program improvement, to include revenues when applicable, refer to Section VI – Program Improvements.
General Transportation 2027
Budget
2028
Budget
Request
ENG.0055 - Street Channelization 585,126$ 522,770$
ENG.0056 - Capital Project Resourcing 141,125 125,350
Total Program Improvements 792,251$ 648,120$
FTE Count 3.00 3.00
234
2027-2028 Preliminary Budget Section IV: Operating Budget
TRANSPORTATION BENEFIT DISTRICT FUND
Fund Budget
2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
2028
Budget
2,025 2,026 2,026 2,027 2,028
$ 5,519,945 $ 6,864,676 $ 6,864,676 $ 5,989,775 $ 4,499,052
Public Transportation Tax 2,709,672 2,148,000 3,105,510 2,171,600 2,195,500
320,313 20,000 183,700 100,000 100,000
$ 8,549,930 $ 9,032,676 $ 10,153,886 $ 8,261,375 $ 6,794,552
$ 1,122,767 $ - $ - $ - $ -
562,487 4,164,111 4,164,111 3,762,323 3,100,000
6,864,676 4,868,565 5,989,775 4,499,052 3,694,552
$ 8,549,930 $ 9,032,676 $ 10,153,886 $ 8,261,375 $ 6,794,552
105 Transportation Benefit
. District
Revenues
Total Revenues
Expenditures
Beginning Fund Balance
Investment Income
Ending Fund Balance
Total Expenditures
Reclassify Non-TBD Balance
Transfer Out
235
2027-2028 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 its customers that meets or exceeds
applicable drinking water standards through the coordinated administration, testing, operation,
maintenance, and improvement of the City’s water supply and distribution system. The water is
supplied from wells and springs located within the City. Additional supply is available from a regional
surface water source for emergencies and future growth in water demand beyond 2040. Within
Engineering Services, a primary responsibility of the Water Utility is implementing the policies,
projects, and priorities identified in the Comprehensive Water Plan. The utility will also continue to
enhance its customer service through public education and information while supporting reliable
service, regulatory compliance, and long-term system resilience.
Accomplishments and Objectives
Strategic
Goal
h h h
h h h
h Continue investigation of Coal Creek Springs in
developing a plan to utilize full water right. Data
from the flow meters being installed at Coal
Creek Springs will be used in the investigation
phase of the hydrogeologic assessment.
h Installation of flow meters has been completed,
and the City now has more than one year of flow
data from three flow meters located at the spring
collectors. The next step is to use this data to
complete a hydrogeologic assessment.
h Continue and complete the hydrogeologic
assessment of Coal Creek Springs using
available flow meters data and other supporting
information.
Based on the study findings, the City will initiate
the planning for perfecting its Coal Creek
Springs water right and evaluate whether
additional water rights are necessary to meet
projected long term water demand. This includes
continued coordination under the Four Cities
Agreement with Cascade as a potential regional
mechanism to help address identified supply
requirements.
Infrastructure
Fiscal Sustainability
h Initiate and establish new Franchise agreements
with purveyors for water facilities within City
limits.
h The development of franchise agreements for
water facilities within the city remains underway.
the Kent Water Franchise agreement was
completed in 2025 following the completion of
the Bridges annexation. The City is actively
coordinating with King County to secure the
required documentation, including the official
agreement needed to move the resolution
forward for City Council consideration. It is
anticipated that the Lake Meridian water system
franchise will be completed in 2026.
h The objective is to achieve comprehensive and
consistent coverage of all water facilities and
associated infrastructure within the city through
updated, legally binding agreements. The City
will continue its efforts to finalize and formally
adopt franchise agreement with King County.
In addition, the City will pursue the development
of a new franchise agreement to replace the
expired agreement with City of Bonney Lake.
Infrastructure
h Compliance with Regulatory Requirements for
per- and polyfluoroalkyl substances (PFAS)
testing and sampling
h State-required PFAS sampling is ongoing,
current, and in compliance with applicable
requirements. Sampling under EPA’s
Unregulated Contaminant Monitoring Rule 5
(UCMR5) has been completed, and the results
meet current standards. Monitoring will continue
in accordance with future regulatory cycles and
requirements.
h Maintain compliance with PFAS and related
water-quality monitoring requirements. EPA’s
UCMR6 has not yet been finalized; however, a
list of PFAS contaminants is under
consideration for inclusion, with monitoring
requirements anticipated to begin in 2028. Upon
issuance of UCMR6, sampling will be conducted
in accordance with the established
requirements. Additionally, state sampling will
be performed in accordance with the Water
Quality Monitoring Schedule issued by DOH.
Fiscal Sustainability
Infrastructure
Community Wellness
Infrastructure
Community Safety
Coliform monitoring and sample stand program:
Locate up to 30 new sample locations to install
new sample stands and begin installations
The Department of Health approved a revised
sampling schedule that utilizes existing
sampling locations. Instead of expanding to new
locations, sampling frequency has been
increased at selected sites. The City updated
its monitoring approach accordingly, as
documented in the Coliform Monitoring Plan.
Maintain the Department of Health approved
sampling schedule and update the monitoring
plan, sampling standards, and sampling
locations as needed to ensure continued
compliance.
Fiscal Sustainability
Infrastructure
Community Wellness
Coal Creek Springs water right mitigation and
preliminary permit: Following completion of
Phase 2 of the preliminary permit, depending on
the outcome, either proceed with Phase 3: Final
Mitigation and Compliance Plan or pursue next
steps to be determined.
The City submitted a formal request to the
Department of Ecology to withdraw the
preliminary permit application associated with
Coal Creek Springs, and the request was
accepted. The Phase 2 report that would have
been required under the preliminary permit was
therefore not submitted.
N/A
2025-2026 Goals Progress Towards
2025-2026 Goals
Major Goals
for 2027-2028
236
2027-2028 Preliminary Budget Section IV: Operating Budget
Accomplishments and Objectives, continued
Strategic
Goal
h Progress toward compliance with new Lead and
Copper Rule expected to be issued in or around
October 2024.
h The City has established a structured framework
and action plan to support the upcoming
implementation of the Lead and Copper Rule
Improvements (LCRI). Field efforts remain a
primary focus, with Maintenance and Operations
staff conducting inspections to identify service
line materials and reduce the number of
unknown service lines within the system.
These efforts include inspections of 365
randomly selected sites using an EPA approved
predictive modeling approach in accordance with
the Lead and Copper Rule Revisions, ensuring
the sample set is representative of the City’s
service line material inventory.
To date, approximately 90 percent of the
selected sites have been evaluated. The
remaining inspections are underway and are
scheduled for completion by August 2026. Upon
completion, the City plans to submit
documentation to the Department of Health to
demonstrate the absence of lead service lines in
the system and transition to meeting additional
requirements under the LCRI, in advance of the
November 1, 2027 compliance deadline.
h Begin full implementation of applicable
requirements under the Lead and Copper Rule
Improvements (LCRI), with continued focus on
compliance activities, sampling programs,
service line inventory updates, reporting, and
related regulatory documentation in advance of
the November 1, 2027 compliance deadline.
Integrate LCRI's communication requirements for
schools and licensed child care facilities. The
City will continue to enhance public outreach
and communication to ensure residents and
regulated facilities remain informed regarding
water quality information, service line inventory
updates, and all applicable LCRI requirements.
Community Wellness
h Complete a study to determine an alternate
source or location to transfer the Algona Well
water right and complete the water system
consolidation application with the Department of
Ecology.
h Work remains to identify an alternative source
or transfer location for the Algona Well water
right and to complete the associated
Department of Ecology application.
h Complete the study to identify an alternative
source or transfer location for the Algona Well
water right. Submit an application to Department
of Ecology.
Infrastructure
Fiscal Sustainability
h Complete a reservoir siting analysis for a future
water reservoir in the Valley Service Area. h No substantial progress was made on the
reservoir siting analysis during this period. This
work remains outstanding and will be carried
forward into the next planning cycle.
h Complete a reservoir siting analysis for a future
water reservoir in the Valley Service Area and
identify next-step planning needs.
Infrastructure
Fiscal Sustainability
h Evaluate the current hydrogeologic conditions,
production limitations, water quality, and overall
mechanical integrity of the Fulmer Wellfield
(Wells 2, 6, and 7). Develop recommendations
for rehabilitation, operational improvements,
treatment considerations, and future well
infrastructure needs. The results of this study
will also inform the City’s decision on whether to
advance the Well 7 manganese treatment
project.
Infrastructure
Community Wellness
Fiscal Sustainability
h Maintain and enhance the hydraulic model
through biannual calibration and updates to
improve accuracy and reliability.
Infrastructure
Fiscal Sustainability
h Conduct a comprehensive water system
inventory to verify and improve the accuracy of
asset data within the GIS system. Identify and
correct data gaps, inconsistencies, and
outdated records, and enhance the GIS by
refining existing asset layers and introducing
new features where needed, such as asset
scoring metrices to support condition
assessment and capital projects prioritization.
Infrastructure
Fiscal Sustainability
h Develop and implement a structured Water
Quality Program. Strengthen data management
and improve compliance tracking and reporting
to ensure accurate and timely regulatory
documentation. Enhance program tools and
procedures by integrating new water quality
software to improve data organization, analysis,
and reporting capabilities.
Community Wellness
Fiscal Sustainability
2025-2026 Goals Progress Towards
2025-2026 Goals
Major Goals
for 2027-2028
237
2027-2028 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.
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.
238
2027-2028 Preliminary Budget Section IV: Operating Budget
Performance Measures, continued
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.
239
2027-2028 Preliminary Budget Section IV: Operating Budget
2027-2028 Working Capital Budget
Department Employees
430 430 430 430 430
OPERATING REVENUES - - - 460 460
Water Sales 21,448,928$ 21,360,250$ 21,735,800$ 23,536,700$ 25,486,700$
Other Charges for Service 222,048 185,000 265,000 185,000 185,000
Interest Earnings 1,002,172 75,000 1,023,000 600,000 600,000
Rents, Leases and Concessions 39,740 30,000 21,450 30,000 30,000
Miscellaneous Revenue 197,957 - - - -
TOTAL OPERATING REVENUES 22,910,845$ 21,650,250$ 23,045,250$ 24,351,700$ 26,301,700$
OPERATING EXPENDITURES
Salaries & Wages 3,233,591$ 3,675,905$ 3,543,504$ 3,717,922$ 3,882,571$
Benefits 1,444,642 1,801,887 1,522,342 1,708,705 1,816,259
Supplies 535,298 438,250 438,250 438,200 435,200
Services & Charges 5,716,330 5,965,145 5,965,145 6,253,785 6,613,035
Debt Service Principal 598,787 2,378,524 2,378,524 2,149,000 2,482,000
Interfund Payments for Service 3,414,969 3,514,379 3,506,879 3,128,130 3,530,140
TOTAL OPERATING EXPENDITURES 14,943,617$ 17,774,090$ 17,354,644$ 17,395,742$ 18,759,205$
REVENUES LESS EXPENDITURES 7,967,228$ 3,876,160$ 5,690,606$ 6,955,958$ 7,542,495$
NON-OPERATING REVENUE
Grants 1,226,993$ 1,043,161$ 1,043,160$ -$ -$
Capital - System Development Charges 577,294 550,000 520,000 550,000 550,000
Intergovernmental Loan 882,809 - - - -
Other Sources 1,130 - 22,000 - -
TOTAL RESOURCES 2,688,226$ 1,593,161$ 1,585,160$ 550,000$ 550,000$
NON-OPERATING EXPENSE
Salaries & Wages 267,202$ -$ -$ -$ -$
Benefits 110,536 - - - -
Interfund Transfers Out 387,065 175,000 175,000 21,000 50,000
Construction Projects 5,830,806 18,247,998 18,247,998 9,989,962 9,443,200
Debt Service Interest 867,339 900,251 900,250 744,300 661,400
Net Change in Restricted Assets 1,545,057 - - - -
TOTAL USES 9,008,005$ 19,323,249$ 19,323,248$ 10,755,262$ 10,154,600$
BEGINNING WORKING CAPITAL - January 1 21,703,847 23,351,296 23,351,296 11,303,814 8,054,510
ENDING WORKING CAPITAL - December 31 23,351,296 9,497,368 11,303,814 8,054,510 5,992,405
NET CHANGE IN WORKING CAPITAL (*)1,647,449$ (13,853,928)$ (12,047,482)$ (3,249,304)$ (2,062,105)$
(*) Working Capital = Current Assets minus Current Liabilities
2028
Budget 430 Water 2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
430 Water FTEs 2024 2025 2026 2027 2028
Water FTEs 23.00 23.00 23.00 23.00 23.00
TOTAL WATER FTEs 23.00 23.00 23.00 23.00 23.00
240
2027-2028 Preliminary Budget Section IV: Operating Budget
PROGRAM IMPROVEMENTS
Summarized below are the program improvements that impact the Water Fund. These expenditure amounts are included in the Water Fund Budget table. For a detailed description of each program improvement, to include revenues when applicable, refer to Section VI – Program Improvements.
Water 2027
Budget
2028
Budget
Request
ENG.0056 - Capital Project Resourcing 84,635$ 75,290$
Total Program Improvements 145,835$ 457,290$
FTE Count 0.60 0.60
241
2027-2028 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
The Sewer Utility is responsible for the collection and transmission of effluent to King County’s
conveyance system. Auburn contracts with King County for effluent treatment and disposal.
Engineering Services is responsible for the comprehensive system planning, interaction with and
regulation of development, implementing capital improvement projects, asset management, and
system budget management and coordination with other City departments, neighboring jurisdictions,
and the King County Wastewater Treatment Division. Maintenance and Operations Services is
responsible for general system maintenance, inspection, minor repair and construction, and day-to-
day operation.
Accomplishments and Objectives
Strategic
Goal
h h h
h Initiate public outreach strategies to educate the
public, especially those living in multi-family
residences, of the problems associated with the
discharge of FOG and other items that cause
problems in the public sewer system.
h Improved tracking of grease trap and interceptor
cleanings and have provided education to
restaurant and food‑processing businesses on
best management practices.
h Continue partnering with businesses to reduce
FOG discharges, while developing targeted
strategies to educate residents in multi‑family
housing about the impacts of FOG and other
harmful materials on the public sewer system.
Infrastructure
Fiscal Sustainability
h As the 2036 end of the current agreement
approaches, actively engage with County staff,
even in the absence of a collective more uniform
agreement across other component agencies.
h City staff have provided input on the County’s
Regional Wastewater Services Plan, which will
establish the policies guiding future agreements
between Auburn and King County.
h As the 2036 expiration of the current agreement
approaches, proactively engage County staff on
the renewal of our wastewater services
agreement, even if a uniform agreement across
all component agencies is not in place.
Fiscal Sustainability
h As asset data and condition assessment data
becomes more complete, more formally apply
asset management principles to planning for
rehabilitation and replacement of the sewer
system.
h Condition‑assessment scoring was used to
prioritize sewer mains for replacement in the
2026 repair and replacement project.
h Integrate condition assessment scoring into the
asset management system to improve its
effectiveness in identifying street and utility
construction project needs.
Community Wellness
h Continue to participate in City activities to
identify opportunities for improved service to all
customers and staff, especially customers and
staff from disadvantaged groups for whom
service may be or may have been inadequate.
h City staff have participated in assessments,
training and other efforts to better understand
potential sources of disparate treatment
affecting certain segments of the population.
In addition, for public outreach and information
sharing efforts have focused on providing
appropriate translation services.
h Continue to participate in City activities to
identify opportunities to improve service for all
customers and staff, with particular focus on
those from disadvantaged groups who may have
experienced inadequate service.
Community Wellness
h Complete the replacement of the Rainier Ridge
Sewer Pump Station to increase reliability,
maintainability, and capacity of the station.
h Agreements for the necessary easements from
Green River College have been reached and are
now being formalized. Final design work will
resume once that formalization is complete.
h Complete the replacement of the Rainier Ridge
Sewer Pump Station to increase reliability,
maintainability, and capacity of the station.
Infrastructure
h Initiate a Side Sewer Inspection program
consistent with the recommendations of the
Sewer Comprehensive Plan. This program will
perform systematic lateral launch side sewer
inspections within the City, beginning with the
areas experiencing the most I/I and areas with
clay or concrete sewer mains.
h During the first year of side‑sewer inspections in
high I/I areas, significant defects were identified,
and repairs were either completed or scheduled
for the affected pipes. The second year will
focus on areas with known or suspected defects
and neighborhoods with older sewer
infrastructure.
h Continue expanding side‑sewer inspections
across additional areas of the City, particularly
those with older infrastructure, plan for
necessary repairs, and integrate all
condition‑assessment data into Cartegraph.
Infrastructure
h Design and complete a repair and replacement
project to be designed in 2025 and constructed
in 2026.
h The project is currently in design and expected
to be constructed in 2027 h Design and complete a sewer repair and
replacement project to be designed in 2027 and
constructed in 2028.
Infrastructure
Infrastructure
Fiscal Sustainability
2025-2026 Goals Progress Towards
2025-2026 Goals
Major Goals
for 2027-2028
Complete data verification/update for the assets
in 50% of the City's quarter sections.
This update is expected to be completed in
2026
N/A
242
2027-2028 Preliminary Budget Section IV: Operating Budget
Accomplishments and Objectives, continued
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 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.
Strategic
Goal
h Perform a detailed condition assessment of the
City's sewer pump stations and recommend
improvements/upgrades as identified in the
Sewer Comprehensive Plan.
h This assessment will be completed in the
second half of 2026.h Use pump station assessment results to more
precisely define future rehabilitation and
replacement needs within the Sewer Pump
Station Replacement/Improvement Program.
Infrastructure
Fiscal Sustainability
h Initiate an update to the City's franchise
agreement with King County for the City's sewer
facilities located within unincorporated areas of
the County. The current agreement expires in
2027.
h An amendment of the current franchise was
completed. City staff will initiate contact with
King County staff in 2026 to begin the
application process for a new franchise, with the
goal of completing an updated agreement in
2027.
h Finalize the update to the City’s franchise
agreement with King County for sewer facilities
located within unincorporated areas of the
County.
Fiscal Sustainability
Infrastructure
h Perform a condition assessment of
large‑diameter sewer lines (greater than 18") and
compare current conditions to the findings from
the 2020 inspections.
Infrastructure
Fiscal Sustainability
2025-2026 Goals Progress Towards
2025-2026 Goals
Major Goals
for 2027-2028
243
2027-2028 Preliminary Budget Section IV: Operating Budget
Performance Measures, continued
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.
244
2027-2028 Preliminary Budget Section IV: Operating Budget
2027-2028 Working Capital Budget
Department Employees
431 431 431 431 431
OPERATING REVENUES - - - 461 461
Sewer Sales 11,622,198$ 10,950,000$ 11,828,200$ 12,113,000$ 12,404,700$
Other Charges for Service 211,586 155,000 223,700 155,000 155,000
Interest Earnings 1,282,640 75,000 1,462,600 850,000 850,000
Miscellaneous Revenue 991 - 19,700 - -
TOTAL OPERATING REVENUES 13,117,415$ 11,180,000$ 13,534,200$ 13,118,000$ 13,409,700$
OPERATING EXPENDITURES
Salaries & Wages 2,023,212$ 2,220,442$ 2,099,668$ 2,344,591$ 2,441,629$
Benefits 856,730 1,069,118 838,977 1,015,088 1,075,381
Supplies 237,351 200,950 200,950 198,400 197,500
Services & Charges 2,802,875 3,343,812 3,343,812 2,263,380 2,316,080
Debt Service Principal 180,418 809,100 809,100 309,400 581,700
Interfund Payments for Service 2,058,625 2,122,900 2,122,900 1,915,720 2,293,690
TOTAL OPERATING EXPENDITURES 8,159,211$ 9,766,322$ 9,415,407$ 8,046,579$ 8,905,980$
REVENUES LESS EXPENDITURES 4,958,204$ 1,413,678$ 4,118,793$ 5,071,421$ 4,503,720$
NON-OPERATING REVENUE
Capital - System Development Charges 325,129$ 325,000$ 597,600$ 325,000$ 325,000$
Interfund Transfers In - 284,043 284,040 - -
Other Sources - 22,323 15,300 - -
TOTAL RESOURCES 325,129$ 631,366$ 896,940$ 325,000$ 325,000$
NON-OPERATING EXPENSE
Salaries & Wages 153,956$ -$ -$ -$ -$
Benefits 59,088 - - - -
Interfund Transfers Out 388,177 175,000 175,000 21,000 50,000
Construction Projects 262,610 16,141,090 16,141,090 2,712,990 4,850,800
Debt Service Interest 100,422 82,200 82,200 66,500 51,000
Net Change in Restricted Assets 293,564 - - - -
TOTAL USES 1,257,817$ 16,398,290$ 16,398,290$ 2,800,490$ 4,951,800$
BEGINNING WORKING CAPITAL - January 1 31,021,956 35,047,472 35,047,472 23,664,915 26,260,846
ENDING WORKING CAPITAL - December 31 35,047,472 20,694,226 23,664,915 26,260,846 26,137,766
NET CHANGE IN WORKING CAPITAL (*)4,025,516$ (14,353,246)$ (11,382,557)$ 2,595,931$ (123,080)$
(*) Working Capital = Current Assets minus Current Liabilities
2028
Budget
431 Sewer 2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
431 Sewer FTEs 2024 2025 2026 2027 2028
Sewer FTEs 11.00 11.00 11.00 11.00 11.00
TOTAL SEWER FTEs 11.00 11.00 11.00 11.00 11.00
245
2027-2028 Preliminary Budget Section IV: Operating Budget
PROGRAM IMPROVEMENTS
Summarized below are the program improvements that impact the Sewer Fund. These expenditure amounts are included in the Sewer Fund Budget table. For a detailed description of each program improvement, to include revenues when applicable, refer to Section VI – Program Improvements.
Sewer 2027
Budget
2028
Budget
Request
ENG.0056 - Capital Project Resourcing 28,245$ 25,130$
Total Program Improvements 81,745$ 399,730$
FTE Count 0.20 0.20
246
2027-2028 Preliminary Budget Section IV: Operating Budget
STORM DRAINAGE UTILITY
Mission Statement
Provide environmentally sound and effective management of the surface and shallow ground water in
the City of Auburn for the protection and welfare of the public.
Department Overview
The Storm Drainage Utility is responsible for comprehensive system planning and ensuring
compliance with the requirements of the Western Washington Phase II Municipal Stormwater Permit
under the National Pollutant Discharge Elimination System (NPDES). Key responsibilities include
reviewing development applications, planning and implementing capital improvement projects, and
managing the system budget.
Maintenance and Operations Services oversees the day-to-day functioning of the stormwater system.
Core duties include routine maintenance, minor repairs, small scale construction, and ongoing
operational support.
The utility as a whole is responsible for the collection, conveyance, treatment, and discharge of surface
water to Mill Creek and the Green and White rivers.
Accomplishments and Objectives
Strategic
Goal
h h h Infrastructure
h h h
h h h
h Continue to develop and modify the Source Control
Business Inspection Program as new types of
businesses are brought into the program.
Examples are expected to include business parks
and automotive related services.
h The Source Control Business Inspection
Program has continued routine inspections of
automotive related businesses while expanding
its scope to include manufacturing and other
industrial facilities. Restaurant inspections also
remained ongoing throughout the reporting
period. The program continues to adapt as new
business types are incorporated.
h Expand and enhance educational
materials for regulated businesses with a
particular emphasis on large scale
industrial and manufacturing facilities that
require more advanced understanding of
operational processes and applicable
Best Management Practices BMPs.
Community Wellness
Infrastructure
h Continue to participate in City activities to identify
opportunities for improved service to all customers
and staff, especially customers and staff from
disadvantaged groups for whom service may be or
may have been inadequate.
h City staff have participated in assessments,
training and other efforts to better understand
potential sources of disparate treatment
affecting certain segments of the population.
In addition, for public outreach and information
sharing efforts have focused on providing
appropriate translation services.
h Continue to participate in City activities to
identify opportunities to improve service for
all customers and staff, with particular
focus on those from disadvantaged groups
who may have experienced inadequate
service.
Community Wellness
h Continue to utilize the existing hydraulic models to
support street and other utility projects as required
to ensure proper sizing of facilities.
h The existing hydraulic models have been
updated and utilized to assess proposed capital
improvement projects.
h Continue to utilize the existing hydraulic
models to support street and other utility
projects as required to ensure proper
sizing of facilities.
Infrastructure
Fiscal Sustainability
Fiscal Sustainability
Infrastructure
Continue the coordination with street and utility
projects to obtain efficiency in contracting and
economies of scale.
Partnerships on numerous street and non storm
utility projects were implemented to improve
contracting efficiency and achieve economies of
scale.
Continue the coordination with street and
utility projects to obtain efficiency in
contracting and economies of scale.
Infrastructure
Community Safety
Evaluate the inspection frequency and expected
effort for the ditch maintenance program and adjust
as needed.
Roll out of program is in progress. Cleaning
activities and inspections are ongoing, and the
frequency of maintenance still requires further
evaluation to determine expected level of effort.
Evaluate the inspection frequency and
expected effort for the ditch maintenance
program and adjust as needed.
2025-2026 Goals Progress Towards
2025-2026 Goals
Major Goals
for 2027-2028
Maintain, modify and add new storm attributes as
needed to keep the system current.
GIS continues to add storm attributes from new
projects and modify and update existing
attributes as needed to maintain a current
system.
Maintain, modify and add new storm
attributes as needed to keep the system
current.
247
2027-2028 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 2027 and 2028 goals are based on the annual average required to meet NPDES permit
conditions.
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.
248
2027-2028 Preliminary Budget Section IV: Operating Budget
Performance Measures, continued
Catch Basin Inspection
The NPDES permit requires the inspection of all catch basins within the City every two years.
The 2027 and 2028 goals are based on the anticipated annual average required to meet permit
conditions.
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.
249
2027-2028 Preliminary Budget Section IV: Operating Budget
2027-2028 Working Capital Budget
Department Employees
432 432 432 432 432
OPERATING REVENUES - - - 462 462
Storm Service Charge 13,332,510$ 13,500,000$ 13,901,600$ 14,410,800$ 14,938,700$
Other Charges for Service 165,245 155,200 145,800 155,200 155,200
Interest Earnings 1,041,713 75,000 1,254,400 815,000 815,000
Miscellaneous Revenue 3,619 - 1,200 - -
TOTAL OPERATING REVENUES 14,543,087$ 13,730,200$ 15,303,000$ 15,381,000$ 15,908,900$
OPERATING EXPENDITURES
Salaries & Wages 3,331,884$ 3,461,098$ 3,405,323$ 3,639,146$ 3,797,112$
Benefits 1,472,500 1,697,615 1,415,250 1,664,784 1,759,637
Supplies 129,987 95,950 95,950 93,400 92,400
Services & Charges 3,004,260 3,110,924 3,110,924 2,919,400 2,997,850
Debt Service Principal - 839,900 839,900 529,800 812,300
Interfund Payments for Service 3,146,116 3,405,155 3,405,155 3,281,770 3,638,630
TOTAL OPERATING EXPENDITURES 11,084,747$ 12,610,642$ 12,272,502$ 12,128,300$ 13,097,929$
REVENUES LESS EXPENDITURES 3,458,340$ 1,119,558$ 3,030,498$ 3,252,700$ 2,810,971$
NON-OPERATING REVENUE
Grants 130,000$ 120,000$ 120,000$ -$ -$
Capital - System Development Charges 200,211 450,000 381,600 300,000 300,000
Other Sources - - 4,400 - -
TOTAL RESOURCES 330,211$ 570,000$ 506,000$ 300,000$ 300,000$
NON-OPERATING EXPENSE
Salaries & Wages 49,498$ -$ -$ -$ -$
Benefits 19,565 - - - -
Interfund Transfers Out 462,177 249,000 249,000 95,000 124,000
Construction Projects 554,285 17,096,633 17,096,633 1,499,613 2,041,288
Debt Service Interest 173,731 150,400 150,400 127,600 103,900
Net Change in Restricted Assets 533,464 - - - -
TOTAL USES 1,792,720$ 17,496,033$ 17,496,033$ 1,722,213$ 2,269,188$
BEGINNING WORKING CAPITAL - January 1 23,011,581 25,007,412 25,007,412 11,047,877 12,878,364
ENDING WORKING CAPITAL - December 31 25,007,412 9,200,937 11,047,877 12,878,364 13,720,147
NET CHANGE IN WORKING CAPITAL (*)1,995,831$ (15,806,475)$ (13,959,535)$ 1,830,487$ 841,783$
(*) Working Capital = Current Assets minus Current Liabilities
2028
Budget 432 Storm Drainage 2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
432 Storm FTEs 2024 2025 2026 2027 2028
Storm FTEs 12.00 12.00 12.00 12.00 12.00
TOTAL STORM FTEs 12.00 12.00 12.00 12.00 12.00
250
2027-2028 Preliminary Budget Section IV: Operating Budget
PROGRAM IMPROVEMENTS
Summarized below are the program improvements that impact the Storm Fund. These expenditure amounts are included in the Storm Fund Budget table. For a detailed description of each program improvement, to include revenues when applicable, refer to Section VI – Program Improvements.
Storm 2027
Budget
2028
Budget
Request
ENG.0056 - Capital Project Resourcing 28,245$ 25,130$
Total Program Improvements 159,845$ 454,030$
FTE Count 0.20 0.20
251
2027-2028 Preliminary Budget Section IV: Operating Budget
AIRPORT FUND Vision
Provide our community with superior aviation facilities, custom solutions, and continued and sustainable economic development as judged by our customers and community. Mission Our mission is to:
• Be a gateway to Auburn and the Puget Sound region
• Promote aviation at the Airport and within the community
• Provide a high level of operational excellence
• Be environmentally and economically responsible
• Provide safe and secure aviation facilities
Department Overview
The Auburn Municipal Airport provides hangar and tie-down facilities, which will accommodate over 400 aircraft. The City has long-term land-only leases which provide 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 operation and management of the Airport include 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. Goals and Accomplishments
Infrastructure upgrades include, retrofitting existing
open hangars, addressing aging infrastructure. Pavement maintenance continues to be a high priority.
Continued monitoring of Cascade's Jet A Fuel
sales, if demand increases to a point a permanent facility is needed work to identify a private partner to install and manage it.
Cascade retails less than 10,000 gallons of JetA
fuel annually. This amount is not enough to justify investing in a permanent facility. Continue this goal in 27/28.
Continued monitoring of Cascade's Jet A Fuel
sales, if demand increases to a point a permanent facility is needed work to identify a private partner to install and manage it. Work with developer of SE ramp to see if installation of a facility is feasible.
Complete the implementation of an Automated Weather Observation System (AWOS). Phase 1 of installation completed in 2025. Final phase is scheduled to be complete by the end of
2026.
N/A
Support of scheduled hangar development on the Airport's south east ramp
Increase the sustainability of the airport by creating additional revenue streams. Realize cost savings by
taking advantage of clean energy initiatives when they are available.
2025/2026 saw tremendous growth of operations and fuel sales with the expansion of tenant Rainier
Flight Service's (flight training).
Increase the sustainability of the airport by creating additional revenue streams. Realize cost savings by
taking advantage of clean energy initiatives when they are available.
Continue improvements related to the equity and
inclusion goals of the City. This includes review of
our processes and programs to remove barriers to service for all customers, continuing outreach to under represented groups for Airport events (example: airport day and tours), and continuing involvement in regional and industry efforts to increase diversity within the Aviation industry
through internships and participation in WAMA and AAAE organization efforts.
The annual internship incorporates exposure to the
aviation industry for underserved populations not
typically seen in aviation. In 2025/2026 Airport tours were conducted for various community and educational groups from disadvantaged population areas. Airport Day Flyers were posted in multiple languages, attendance of the event has increased by populations speaking these languages.
Continue improvements related to the equity and
inclusion goals of the City.
This includes review of our processes and programs to remove barriers to service for all customers, continuing outreach to under represented groups for Airport events (example: airport day and tours), and continuing involvement in regional and industry efforts to increase diversity within the Aviation
industry through internships and participation in WAMA and AAAE organization efforts.
The airport performs pavement and facility
maintenance annually to address aging infrastructure. The retrofit of 1-2 open hangar rows will be complete early 2027.
Infrastructure upgrades include, retrofitting existing
open hangars, addressing aging infrastructure. Pavement maintenance continues to be a high priority.
252
2027-2028 Preliminary Budget Section IV: Operating Budget
Performance Measures
Aviation Fuel 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.
253
2027-2028 Preliminary Budget Section IV: Operating Budget
2027-2028 Working Capital Budget
Department Employees
435 435 435 435 435
435 435 435 465 465
Aviation Fuel Sales 1,111,360$ 1,229,200$ 1,230,000$ 1,233,075$ 1,236,200$
Other Charges for Service 42,649 38,700 38,700 39,100 39,500 Interest Earnings 66,488 10,400 80,000 50,000 50,000
Rents, Leases and Concessions 1,324,171 1,230,100 1,425,000 1,595,700 1,703,400
Miscellaneous Revenue 11,769 4,000 10,000 4,100 4,200
TOTAL OPERATING REVENUES 2,556,437$ 2,512,400$ 2,783,700$ 2,921,975$ 3,033,300$
OPERATING EXPENDITURES
Salaries & Wages 396,711$ 419,474$ 378,000$ 447,534$ 461,486$
Benefits 150,071 177,511 148,600 170,717 180,957
Supplies 896,354 1,062,300 1,062,300 1,013,000 1,019,000
Services & Charges 352,688 339,400 339,400 388,600 404,400
Debt Service Principal 77,161 76,851 76,851 78,200 79,800
Interfund Payments for Service 382,148 345,196 345,196 369,414 324,220
TOTAL OPERATING EXPENDITURES 2,255,133$ 2,420,732$ 2,350,347$ 2,467,465$ 2,469,863$
REVENUES LESS EXPENDITURES 301,304$ 91,668$ 433,353$ 454,510$ 563,437$
NON-OPERATING REVENUE
Grants 1,638,762$ 766,872$ 766,872$ -$ -$
Intergovernmental Loan - 1,200,000 1,200,000 - -
TOTAL RESOURCES 1,638,762$ 1,966,872$ 1,966,872$ -$ -$
NON-OPERATING EXPENSE
Construction Projects 1,195,636$ 3,465,741$ 3,465,741$ 246,000$ 200,000$
Debt Service Interest 14,461 14,993 14,993 13,400 11,900
1,210,097$ 3,480,734$ 3,480,734$ 259,400$ 211,900$
BEGINNING WORKING CAPITAL - January 1 1,926,744 2,656,713 2,656,713 1,576,204 1,771,314
ENDING WORKING CAPITAL - December 31 2,656,713 1,234,519 1,576,204 1,771,314 2,122,851
NET CHANGE IN WORKING CAPITAL (*)729,969$ (1,422,194)$ (1,080,509)$ 195,110$ 351,537$
(*) Working Capital = Current Assets minus Current Liabilities
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
254
2027-2028 Preliminary Budget Section IV: Operating Budget
PROGRAM IMPROVEMENTS
Summarized below are the program improvements that impact the Airport. These expenditure amounts are included in the Airport Budget table. For a detailed description of each program improvement, to include revenues when applicable, refer to the Program Improvements section of Section VI – Program Improvements.
Airport 2027
Budget
2028
Budget
Request
AIR.0006 - Airport Operations Truck Replacement 64,000$ 17,000$
HRR.0016 - Unaffiliated Emp Longevity Pay Prgm -
Total Program Improvements 64,000$ 19,000$
255
2027-2028 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.
Goals, Accomplishments and Performance Metrics
With the transition to program-based budgeting for the 2027-2028 biennium, the department has
outlined specific goals and metrics within each individual program. The department will begin tracking
goals and metrics in 2027, and report progress and achievements in the 2029-2030 Biennial Budget.
2027-2028 Working Capital Budget
550 550 550 550 550
OPERATING REVENUES - - - 560 560
Fuel Sales 596,796$ 596,800$ 596,800$ 639,800$ 639,800$
Interfund Rentals 3,625,056 3,485,880 3,485,880 3,835,810 3,915,900
Other Charges for Service 40,791 30,000 48,400 30,000 30,000
Interest Earnings 329,691 35,000 345,500 250,000 250,000
Miscellaneous Revenue 211,871 - 3,000 - -
TOTAL OPERATING REVENUES 4,804,205$ 4,147,680$ 4,479,580$ 4,755,610$ 4,835,700$
OPERATING EXPENDITURES
Salaries & Wages 916,177$ 1,092,921$ 958,524$ 1,199,924$ 1,257,546$
Benefits 429,203 533,841 400,246 506,028 540,497
Supplies 1,233,080 1,215,200 1,215,200 1,250,200 1,250,200
Services & Charges 455,436 482,790 482,790 624,050 624,050
Interfund Payments for Service 845,917 935,084 935,084 788,000 814,200
TOTAL OPERATING EXPENDITURES 3,879,813$ 4,259,836$ 3,991,844$ 4,368,202$ 4,486,493$
REVENUES LESS EXPENDITURES 924,392$ (112,156)$ 487,736$ 387,408$ 349,207$
NON-OPERATING REVENUE
Grants -$ 609,720$ 609,720$ -$ -$
Vehicle Replacement Revenue 3,885,612 3,387,449 3,387,449 3,634,060 3,380,090
Interfund Transfers In 3,021,380 1,553,629 1,553,629 859,200 842,800
TOTAL RESOURCES 6,906,992$ 5,550,798$ 5,550,798$ 4,493,260$ 4,222,890$
NON-OPERATING EXPENSE
Construction Projects 2,285,380$ 1,337,960$ 1,337,960$ -$ -$
Equipment PurchasesEquipment Purchases 4,589,563 3,785,542 3,785,542 2,445,911 1,289,214
Net Change in Restricted Assets (194,542) - - - -
TOTAL USES 6,680,401$ 5,123,502$ 5,123,502$ 2,445,911$ 1,289,214$
BEGINNING WORKING CAPITAL - January 1 8,070,671 9,221,655 9,221,655 10,136,687 12,571,444
ENDING WORKING CAPITAL - December 31 9,221,654 9,536,795 10,136,687 12,571,444 15,854,327
NET CHANGE IN WORKING CAPITAL (*)1,150,983$ 315,140$ 915,032$ 2,434,757$ 3,282,883$
(*) Working Capital = Current Assets minus Current Liabilities
2028
Budget 550 Equipment Rental 2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
256
2027-2028 Preliminary Budget Section IV: Operating Budget
Department Employees
550 Equipment Rental FTEs 2024 2025 2026 2027 2028
Equipment Rental FTEs 17.00 17.00 17.00 17.00 17.00
TOTAL EQUIPMENT RENTAL FTEs 17.00 17.00 17.00 17.00 17.00
257
2027-2028 Preliminary Budget Section IV: Operating Budget
EQUIPMENT RENTAL PROGRAMS
Administration/Central Stores
This program provides centralized administrative and materials management support for the
Maintenance and Operations Department through two core functional areas: Administration and
Central Stores.
Administration supports the daily operational needs of all Maintenance and Operations divisions by
handling administrative tasks and managing materials and supplies used in the field. These services
help ensure requests are tracked, records are accurate, and spending follows City policies.
Central Stores supports departmental and citywide operations by overseeing the procurement,
receiving, storage, inventory control, and point-of-sale distribution of essential materials. These
materials include, but are not limited to, personal protective equipment (PPE), utility system
components, street signs and lighting materials, and parts required to support the Equipment Rental
Fund. Centralized inventory and purchasing functions promote cost control, availability of critical
supplies, and operational efficiency.
Together, Administration and Central Stores support all Public Works and other departments
operations divisions by providing the organization, supplies, and support needed to deliver safe and
reliable services to the community.
Services Delivered
The services delivered through this program include:
• Managing key administrative functions, including citizen communications and service
requests
• Order management system (OMS) system administration and records management
• Purchasing card (P-Card) processing
• Communications with other City departments
• Ordering, receiving, storing, and issuing materials needed for Public Works and other
Department work
Metrics
The goal is to provide administrative support for the successful operations of the City’s maintenance
facilities and activities, central stores warehouse and fleet operations.
• Annual warehouse inventory accuracy (target of no less than 90%)
258
2027-2028 Preliminary Budget Section IV: Operating Budget
Program Budget
Administration/Central Stores 2027
Budget
2028
Budget
Revenues
Charges for Services 4,411,610$ 4,538,700$
Miscellaneous 3,687,860 3,538,390
Total Revenues 8,099,470$ 8,077,090$
Expenditures
Salaries & Wages 332,692$ 349,286$
Personnel Benefits 143,626 152,382
Supplies 6,500 6,500
Services & Charges 108,500 108,500
Interfund Payments for Service 788,000 814,200
Total Expenditures 1,379,318$ 1,430,868$
FTE Count 4.50 4.50
259
2027-2028 Preliminary Budget Section IV: Operating Budget
Repair, Maintenance & Fuel
Equipment Rental Repair, Maintenance, and Fuel supports the City’s operational departments by
ensuring the maintenance, reliability, and operational readiness of the City’s fleet of vehicles and
equipment. The program is responsible for the preventive maintenance, repair, and inspection of the
City’s fleet, which includes more than 550 vehicles and equipment assets.
In addition, the program manages fueling operations for City vehicles and equipment, including the
storage and distribution of R99 diesel and 87-octane unleaded gasoline. Fuel services ensure
uninterrupted operations, accurate tracking of fuel usage, and cost control while supporting essential
City services.
Together, fleet maintenance and fueling services provide the operational foundation necessary for
safe, efficient, and reliable delivery of City services to the community.
Services Delivered
Services delivered through this program include:
• Scheduling preventive maintenance
• Performing unscheduled and emergency repairs, diagnostic testing
• Coordinating warranties and maintenance recordkeeping to support regulatory compliance
and asset lifecycle management
These services help extend equipment life, reduce downtime, and support data-driven fleet
replacement planning.
Metrics
The goal of Equipment Rental maintenance, repair, and fueling is to maintain a safe, reliable, and
cost-effective fleet that supports uninterrupted City operations and emergency response.
• Annual recovery of costs for warranty and recall work completed (target = 95%)
• Annual reduction of fuel usage to number of total fleet (target reduction of 2% annually)
Program Budget
Repair, Maintenance & Fuel 2027
Budget
2028
Budget
Revenues
Charges for Services 30,000$ 30,000$
Total Revenues 30,000$ 30,000$
Expenditures
Salaries & Wages 756,501$ 792,687$
Personnel Benefits 316,060 339,280
Supplies 1,226,200 1,226,200
Services & Charges 494,550 494,550
Total Expenditures 2,793,311$ 2,852,717$
FTE Count 10.40 10.40
260
2027-2028 Preliminary Budget Section IV: Operating Budget
Maintenance & Operations Building
The Maintenance and Operations Building serves as the central facility for the Public Works
Department’s maintenance functions and houses all maintenance divisions, including Sewer, Storm
Drainage, Water Operations, Water Distribution, SCADA (Supervisory Control and Data Acquisition),
Vegetation Management, Streets, Traffic, Central Stores, the Fuel Distribution System, and Equipment
Rental.
Services Delivered
The services delivered through this program are:
• Support of daily deployment, coordination, and staging of maintenance crews, vehicles, and
equipment required to deliver essential Public Works services
• Housing critical operational systems and infrastructure, including SCADA monitoring and
control systems necessary for water and wastewater operations
• Providing secure fueling operations through the City’s Fuel Island to support fleet and
equipment readiness
• Supporting fleet maintenance and equipment repair activities by providing space for
Equipment Rental operations
• Providing storage space for tools, parts, materials, and inventory required to support
maintenance and operational activities
• Supporting employee safety, training, and regulatory compliance by providing designated
workspaces
• Serving as a centralized coordination and response hub during emergency events to support
City operations
Metrics
The goal of the maintenance and operations building is to provide a safe, functional, and reliable facility
that supports efficient Public Works operations and continuity of essential maintenance services.
• Facility availability to support 24/7 operations and emergency response in a safe and clean
condition. (Target = 100%)
Program Budget
Maintenance & Operations
Building
2027
Budget
2028
Budget
Expenditures
Salaries & Wages 110,731$ 115,573$
Personnel Benefits 46,342 48,835
Supplies 17,500 17,500
Services & Charges 21,000 21,000
Total Expenditures 195,573$ 202,908$
FTE Count 2.10 2.10
261
2027-2028 Preliminary Budget Section IV: Operating Budget
Capital Replacements
This program facilitates the acquisition and disposal of the City's vehicle and equipment fleet. Through
their interfund allocations, City departments pay a portion of their fleet vehicles' replacement costs
annually over the assigned replacement period so that the replacement cost of current vehicles is fully
covered when the replacement is needed.
Services Delivered
• Acquisition of vehicles and equipment
Metrics
N/A – The deliverables for this program are dependent upon the availability of vehicles and
equipment from external sources.
Program Budget
Capital Replacements 2027
Budget
2028
Budget
Revenues
Transfers In 810,400$ 842,800$
Total Revenues 810,400$ 842,800$
Expenditures
Capital Outlay 2,136,911$ 1,239,514$
Total Expenditures 2,136,911$ 1,239,514$
FTE Count 0.00 0.00
262
2027-2028 Preliminary Budget Section IV: Operating Budget
PROGRAM IMPROVEMENTS
Summarized below are the program improvements that impact Equipment Rental. These
expenditure amounts are included in Equipment Rental Budget table. For a detailed description of
each program improvement, to include revenues when applicable, refer to Section VI – Program
Improvements.
Equipment Rental 2027
Budget
2028
Budget
Request
AIR.0006 - Airport Operations Truck Replacement 64,000$ -$
ENG.0055 - Street Channelization 107,400 -
ENG.0056 - Capital Project Resourcing 48,800 -
ENG.0060 - Capital Bonding Program 6 LTE Staffing 48,800 -
PLN.0068 - Rental Inspection Program - 49,700
STM.0011 - Pump and Equipment Trailer 40,000 -
Total Program Improvements 309,000$ 49,700$
263
264
F.T.E. = Full Time Equivalent
Maintenance
Manager
Arts Program
Supervisor
Parks
Maintenance
(11)
Facility
(0.5 F.T.E.)
Office/Program
Assistant
Administrative
Specialist
Park
Maintenance
Lead (2)
Maintenance
Worker (5)
Maintenance
Specialist (2)
Resource
Navigation
Program
Coordinator
Senior Center
Manager
Cemetery
Manager
Recreation
Coordinator (2)
Mechanic
Events, Projects
& Marketing
Manager
Special Events
Coordinator (2)
Museum
Curator of
Collections
Maintenance
Worker (4)
Golf Course
Field
Supervisor
Administrative
Assistant
Museum
Director
Education
Curator
Office Assistant
Theater
Operations
Coordinator
Recreation &
Event Assistant
(0.5 F.T.E.)
Parks, Arts and Recreation Director
Julie Krueger
60 F.T.E.
Parks Planning &
Development
Manager
Assistant
Golf
Professional
Golf Course
Manager
Administrative
Assistant
Arts Program
Coordinator
Recreation
Programs
Manager
Recreation
Program
Coordinator (5)
Registration
Clerk (2)
Teen
Coordinator
265
2027-2028 Preliminary Budget Section IV: Operating Budget
PARKS, ARTS AND RECREATION DEPARTMENT
Mission Statement
The Parks, Arts and 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 and 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. The department continues to focus on
providing programs, community events and facilities, protecting the environment, and preserving
historical and cultural opportunities in the community.
Goals, Accomplishments and Performance Metrics
With the transition to program-based budgeting for the 2027-2028 biennium, the department has
outlined specific goals and metrics within each individual program. The department will begin tracking
goals and metrics in 2027, and report progress and achievements in the 2029-2030 Biennial Budget.
Department Budget
2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
2028
Budget
2,025 2,026 2,026 2,027 2,028
Revenues
Intergovernmental -$ -$ -$ 523,839$ 547,241$
Charges for Goods & Services - - - 3,608,320 3,712,500
Miscellaneous - - - 1,012,300 1,020,800
Transfers In - - - 74,000 74,000
Revenue Total -$ -$ -$ 5,218,459$ 5,354,541$
$ 6,250,948 $ 7,095,872 $ 6,378,525 7,381,961$ 7,682,126$
2,336,361 2,842,466 2,436,260 2,982,543 3,188,680
Supplies 927,135 1,108,247 1,108,247 1,119,965 1,129,997
2,591,670 2,481,112 2,481,112 2,902,704 2,994,929
- 436,445 436,445 10,000 10,000
4,456,218 4,831,394 4,831,394 4,795,110 5,054,910
$16,562,332 $18,795,536 $17,671,983 $19,192,283 $20,060,642
001.33 Parks
Expenditures
Interfund Payments For Service
Expenditure Total
Salaries & Wages
Personnel Benefits
Services & Charges
Capital Outlay
266
2027-2028 Preliminary Budget Section IV: Operating Budget
Department Employees
001 Parks, Arts and Recreation 2024 2025 2026 2027 2028
Parks FTEs 44.00 44.00 44.00 45.00 45.00
Golf FTEs 7.00 7.00 7.00 8.00 8.00
TOTAL PARKS, ARTS & RECREATION FTEs 51.00 51.00 51.00 53.00 53.00
Full Time Equivalent (FTE) Changes:
+1.0 FTE - Per the 2027-2028 Budget, decision package PRK.0089, includes 1.0 FTE (Office Assistant)
added in 2027 to the Golf Course in Parks. Position changed from S59 to FTE.
+1.0 FTE - Per the 2027-2028 Budget, decision package PRK.0095, includes 1.0 FTE (Theater Operations
Coordinator) added in 2027 to the Theater Division in Parks Dept.
267
2027-2028 Preliminary Budget Section IV: Operating Budget
PARKS, ARTS AND RECREATION PROGRAMS
Administration
This program oversees the day-to-day administrative processes that support all Parks, Arts &
Recreation functions to ensure operations run smoothly and consistently.
Areas of oversight include Park Planning & Development, Parks Maintenance and Operations,
recreation programs (including Auburn Community & Events Center, the REC Teen Center and Les
Gove gymnasium), facility rentals, Senior Center and senior programs, arts programming (including
Postmark Center for the Arts & future Auburn Avenue Theater), Parks Special Events & citywide
Special Events, White River Valley Museum & Mary Olson Farm, Auburn Golf Course, Mountainview
Cemetery, department boards, commissions & committees (Park Board, Arts Commission, Tree
Board, Senior Advisory Committee, Cemetery Board) and department volunteers
The purpose of the Administration program is to streamline workflows, maintain organizational
standards, policies and procedures, and support departmental leadership. By managing
documentation, information flow, legislative actions, and operational logistics, the function enhances
department productivity internally and maximizes coordinated department efforts and communication
with other departments.
Services Delivered
Parks Administration service delivery includes:
• Facilitating routing, approval, and processing of department invoices and receipts
• Oversight of all department contracting
• Scheduling coordination and workload/project management prioritization
• Communication support to ensure accurate and appropriate information is flowing to
stakeholders outside of the department and conversely, important information is flowing
back to stakeholders within the department
• Document and records management in conjunction with the Clerk’s Office to ensure timely
retention, archiving and disposal in accordance with state archival requirements
• Providing customer service activities related to the overall department
• Department policy and procedures oversight, review and amendments
• Procurement and distribution of resources necessary for department-wide operations, and
• Short and long-range park planning efforts and project management related to small-scale
projects
Metrics
• Ensure department divisions operate with appropriated budget authority
268
2027-2028 Preliminary Budget Section IV: Operating Budget
Program Budget
Administration 2027
Budget
2028
Budget
Expenditures
Salaries & Wages 420,678$ 440,651$
Personnel Benefits 187,762 203,011
Supplies 14,770 14,920
Services & Charges 122,820 123,620
Interfund Payments for Service 4,648,040 4,890,330
Total Expenditures 5,394,070$ 5,672,532$
FTE Count 3.15 3.15
269
2027-2028 Preliminary Budget Section IV: Operating Budget
Arts – General Operations
This program includes general operations for the Postmark Center for the Arts general operations,
as well as the facilitation of arts-related events and activities for the public. These activities include
free drop-in hours and workshops, free Second Saturday all-ages community art education
programs, paid art education classes, the Postmark Studio Membership Program, the Postmark Gift
Shop, and events like the Holiday Art Market and Auburn Studio Tour.
This program also curates and maintains the City’s permanent public art collection, the Downtown
Sculpture Gallery and other visual art galleries at various sites (e.g., Art on Main Gallery, Community
Center, Senior Center and other temporary public art programs like murals and utility boxes).
Personnel also manage the Artist in Residence program, Literary arts programs such as the Auburn
Poet Laureate program (three-year terms), National Poetry Month Celebration in April annually, and
the free monthly Poets at the Postmark program,
Services Delivered
The arts administrative programs, including free public programs, are delivered by:
• Creating, planning, staffing and implementation of all visual art, public art, arts classes, and
literary arts programs
• Ordering necessary supplies and equipment to support the program
• Managing calls to artists and artist/artwork selection for annual programs and exhibitions
• Creating contracts, and overseeing payments with artists
• Creating and maintaining facility safety policies, procedures, and systems
Metrics
• Number of classes/programs offered annually
• Program attendance
• Number of public artworks/exhibitions visible to the community free of charge annually
• Numbers of participating artists in free gallery exhibitions and programs
• Number of drop-in programs offered and average attendance
• Revenue from gift shop compared year-over-year
• Revenue from facility rentals compared year-over-year
• Number of paying open studio members compared annually
Program Budget
Arts - General Operations 2027
Budget
2028
Budget
Revenues
Charges for Goods & Services 27,500$ 27,500$
Total Revenues 27,500$ 27,500$
Expenditures
Salaries & Wages 249,302$ 255,756$
Personnel Benefits 85,006 88,710
Supplies 16,350 16,350
Services & Charges 98,000 98,050
Capital Outlay 10,000 10,000
Total Expenditures 458,658$ 468,866$
FTE Count 1.15 1.15
270
2027-2028 Preliminary Budget Section IV: Operating Budget
Arts – Grant Funded Programs
This program receives grants as well as provides grant funding for contracted and grant-funded
programs to serve the Auburn community, This includes community art support by means of
regranted funding through Postmark Programming Grants and Artist Project Support Grants, which
delivers free community benefit to a wide range of all-ages demographic throughout the year.
Further, the program provides annual support to the Auburn Symphony Orchestra.
Services Delivered
The grant funded art programs are delivered by:
• Applying for, and contracting to receive, and invoicing/reporting for, grant funding
• Managing all grant applications, selection, contracting and planning process for all grant
funded programs
• Planning, staffing and implementation of grant-funded programs
• Ordering necessary supplies and equipment for grant-funded programs
• Advertising programs through program guides, emails, social media, and other marketing
methods
• Creating contracts, overseeing payments and reporting with Auburn Symphony Orchestra
Metrics
• Program participation numbers, including annual attendance estimates, and per-program
attendance estimates
Program Budget
Arts - Grant Funded Programs 2027
Budget
2028
Budget
Expenditures
Salaries & Wages 7,080$ 7,383$
Personnel Benefits 3,086 3,250
Services & Charges 85,000 85,000
Total Expenditures 95,166$ 95,633$
FTE Count 0.05 0.05
271
2027-2028 Preliminary Budget Section IV: Operating Budget
Arts – Performing Arts
This program includes:
• Performing arts operations (supplies, equipment, staffing, and future theater facility
operations)
• Contracted performances (BRAVO shows)
• Auburn Community Players productions
• Jr. Community Players program
• Comedy to the Course program
• Fee-based classes like theater camps
Services Delivered
The performing arts programs are delivered by:
• Creating, planning, staffing and implementation of performances and theater productions
• Ordering necessary supplies and equipment for performances and theater productions
• Advertising performing arts programs through program guides, emails, social media, and
other marketing methods
• Managing ticket sales for performances
• Creating contracts, and overseeing payments with performers
Metrics
• Number of tickets sold to performing arts programs, compared year over year
• Revenue for theater rentals compared year over year, factoring in any potential fee
increases
• Number of performing arts programs offered
• Number of students registered for theater camps
Program Budget
Arts - Performing Arts 2027
Budget
2028
Budget
Revenues
Charges for Goods & Services 129,000$ 129,000$
Total Revenues 129,000$ 129,000$
Expenditures
Salaries & Wages 129,142$ 133,707$
Personnel Benefits 54,023 56,853
Supplies 15,100 15,500
Services & Charges 239,150 237,750
Total Expenditures 437,415$ 443,810$
FTE Count 0.95 0.95
272
2027-2028 Preliminary Budget Section IV: Operating Budget
Golf Course – Golf & Pro Shop Administration
This program includes the administration, operation, and regular maintenance of the Auburn Golf
Course (AGC). During peak season, the pro shop may be open for up to 17 hours per day.
Operations include scheduling tee times for the general public and local business leagues, collecting
green fees, cart fees, rental fees, and selling merchandise. Personnel coordinate with the restaurant
to ensure excellent service is provided for golfers and local area guests. This program also facilitates
coordination with the golf maintenance team for course improvements, budget items and equipment
needs.
The course maintenance operation is tasked with keeping a high standard of facility conditions to
meet or exceed customers’ expectations. Regular maintenance items include mowing in excess of
110 acres to golf specific standards, applying chemicals when needed to improve turf health or
minimize disease, scheduling turf irrigation, maintaining irrigation system and executing repairs as
needed, maintaining all golf course equipment and repair or replace as needed, executing
aerification and sanding programs to improve turf health and drainage.
Services Delivered
Services delivered through this program include:
• Pro shop operations, which interacts with the public and special events to schedule and help
administer all aspects of course play and facility usage for over 60,000 guests per year
• Course maintenance, including maintaining over 110 acres of turf to a high quality of golf
specific standards by mowing, irrigation scheduling and repairs, fertilization and pesticide
spraying, equipment upkeep and repairs, and other greens maintenance procedures
• Coordinating advertising through program guides, emails, texts, and other social media
methods
• Registering participants and collecting payments for golf specific programs, including over
1,200 men's and ladies' club members with United States Golf Association (USGA) USGA
Golf Handicap and Information Network (GHIN) handicaps and over 350 AGC league
members, Professional Golfers’ Association (PGA) Jr League, Auburn Parks junior clinics,
and high school golf teams
Metrics
• Number of general public rounds played
• Revenue generated through green fees, cart rentals and merchandise sales
• Number of AGC club members and outside league players
273
2027-2028 Preliminary Budget Section IV: Operating Budget
Program Budget
Golf Course - Golf &
Pro Shop Administration
2027
Budget
2028
Budget
Revenues
Charges for Goods & Services 1,543,550$ 1,572,055$
Miscellaneous 428,500 437,000
Total Revenues 1,972,050$ 2,009,055$
Expenditures
Salaries & Wages 954,540$ 987,333$
Personnel Benefits 363,370 385,003
Supplies 429,350 429,350
Services & Charges 217,200 219,400
Interfund Payments for Service 81,900 88,200
Total Expenditures 2,046,360$ 2,109,286$
FTE Count 6.30 6.30
274
2027-2028 Preliminary Budget Section IV: Operating Budget
Golf Course – Tournaments & Events
This program includes the administration and execution of both club members and outside
tournaments, leagues, and special events at the Auburn Golf Course (AGC). The pro shop staff
assists in every aspect of tournament operations from scheduling 6 to 12 months in advance,
through scorekeeping and determining winners at the conclusion of each event. The maintenance
crew frequently assists with pre-event special course set up needs and post event clean up.
Pro Shop operations include, but are not limited to:
• Working with tournament directors to schedule dates and times for each event
• Coordinating with the restaurant to help schedule facility and make food & beverage
arrangements for each event
• Monitoring headcounts and team rosters for registration
• Setting up events in tournament scoring software
• Creating custom scorecards, cart signs & course signage
• Setting up check in area for player registration
• Staging carts for shotgun events
Services Delivered
The services delivered for this program include, but are not limited to:
• Pro Shop operations, including working with tournament directors to schedule dates and
times for each event, coordinating with the restaurant to help make food & beverage
arrangements as needed, monitoring headcounts and team rosters for registration, setting
up events in tournament scoring software, creating custom scorecards, cart signs and
course signage, setting up check in area for player registration, staging carts for shotgun
events, monitoring pace of play and assisting with scorekeeping to determine winners of
event
• Maintenance operations, including setting up tables and chairs on tees for hole sponsors,
determining minimum yardages for Hole In One insurance, painting lines or circles for
special event contests, rolling greens and raking bunkers, extra garbage clean-up for large
events and adjusting staff start times to accommodate early tournament starts.
Metrics
• Number of AGC member tournament rounds played
• Revenue per AGC tournament round played
• Number of outside tournament rounds played
• Revenue per outside tournament round played
• Number of AGC league rounds played
• Revenue per AGC league round played
275
2027-2028 Preliminary Budget Section IV: Operating Budget
Program Budget
Golf - Tournaments & Events 2027
Budget
2028
Budget
Revenues
Charges for Goods & Services 879,750$ 895,045$
Total Revenues 879,750$ 895,045$
Expenditures
Salaries & Wages 161,955$ 167,638$
Personnel Benefits 53,352 55,990
Supplies 10,000 10,000
Total Expenditures 225,307$ 233,628$
FTE Count 0.70 0.70
276
2027-2028 Preliminary Budget Section IV: Operating Budget
Museum & Farm – Operations
All White River Valley Museum and Mary Olsen Farm operations including but not limited to: care
and stewardship of the Museum collection and the buildings and land of the farm, Museum and
Farm public open hours, 3-4 temporary exhibits executed annually, fieldtrips for two grade levels at
each site, family days at the Museum, lecture series, preschool programs, summer camps at both
sites, auxiliary programs, special events, research and photo request fulfillment. Museum and Farm
special events include free and fee-based special events at both sites, such as Museum exhibit
opening celebrations, holiday market, BOO-seum, Hops & Crops, Barnyard Dance, and Salmonfest.
Services Delivered
Services delivered through this program include:
• Staffing front desk during open hours and securing and training volunteer docents
• Research, development, curation, and installation of temporary exhibits
• Monitoring and cataloging of the Museum collection and the Farm property
• Digitizing and making collections available to the public on the Museum’s website
• Fulfilling research and photo requests made by City departments and the public
• Developing and maintaining curriculum for four grade levels of field trips at both sites
• Booking, coordinating, and delivering field trips at both sites
• Serving as liaison to the White River Valley Historic Society
• Applying for and managing grants for operations, programming, and capital funding at both
sites
• Researching and developing events, as well as free and paid public programs
• Coordinating logistics and staffing for events and programs
Metrics
• Mission alignment actualized by strategic plan adherence
• Access to history and culture through museum and farm admission counts
• Continued preservation of region's history via number of annual accessions, artifacts
cataloged and histories recorded
• Learning goals assessed through field trip teacher surveys
• Events and public programs evaluated through attendance and revenue generated
Program Budget
Museum & Farm - Operations 2027
Budget
2028
Budget
Revenues
Charges for Goods & Services 25,000$ 25,000$
Total Revenues 25,000$ 25,000$
Expenditures
Salaries & Wages 406,307$ 421,345$
Personnel Benefits 165,195 175,906
Supplies 11,900 11,900
Services & Charges 62,800 65,075
Total Expenditures 646,202$ 674,226$
FTE Count 3.10 3.10
277
2027-2028 Preliminary Budget Section IV: Operating Budget
Parks Maintenance – Community Beautification
The Community Beautification Program utilizes contracted right-of-way landscape and graffiti
abatement services while enhancing the downtown area through the installation and care of seasonal
hanging flower baskets. The geographical areas served through this program are not considered
Parks-specific grounds. The Community Beautification Program primarily relies on contracted
services. The exception is the hanging basket program, which is maintained and supported by the
Park Maintenance Horticulture Team, composed primarily of seasonal staff.
Services Delivered
Maintenance includes:
• Contracted street right-of-way landscape maintenance
• Contracted graffiti abatement
• Downtown beautification with summer hanging baskets
Metrics
• Feedback from the community is utilized to ensure our summer hanging baskets are visually
appealing to the community while keeping plant health a priority
• Conduct monthly inspections to confirm the contracted right-of-way landscape maintenance
is meeting the monthly scope of work
• Complete inspections to confirm graffiti abatement is covered and removed on a weekly
basis
Program Budget
Parks Maintenance -
Community Beautification
2027
Budget
2028
Budget
Expenditures
Salaries & Wages 52,711$ 54,393$
Personnel Benefits 14,542 15,322
Supplies 20,400 21,300
Services & Charges 182,108 182,108
Total Expenditures 269,761$ 273,123$
FTE Count 0.15 0.15
278
2027-2028 Preliminary Budget Section IV: Operating Budget
Parks Maintenance – Maintenance & Operations
Parks Maintenance and Operations ensures that public parks, facilities, and open spaces are safe,
clean, functional, and welcoming for the community through routine and preventative care. This work
includes landscape maintenance, irrigation management, playground and facility upkeep, sportfield
maintenance, trail and natural area stewardship, and support for recreation programs and special
events.
Services Delivered
Services provided include:
• General park and landscape upkeep
• Sportsfield maintenance and preparations
• Maintenance and janitorial of rental facilities
• Maintenance, repair and inspections of playgrounds
• Irrigation system operation, repair, and maintenance
• Campground maintenance and repair
• Contracted tree pruning and removal
• Operational support for special events, both City sponsored events and parks sponsored
events.
• Operations support for recreation programs and athletic activities
• Operations support for museum programs, museum displays and Mary Olsen Farm
maintenance
Metrics
• Conduct required safety inspections for playgrounds, sports facilities and parks
infrastructure
• Timely response to address safety issues, priority maintenance, and service requests
• Maintain park sites at or above established maintenance condition standards based on
routine inspections
• Maintain greater community satisfaction regarding park safety, cleanliness and overall
condition
• Maintain park maintenance operations within adopted budget levels while meeting
established service standards
Program Budget
Parks Maintenance -
Maintenance & Operations
2027
Budget
2028
Budget
Revenues
Transfers In 74,000$ 74,000$
Total Revenues 74,000$ 74,000$
Expenditures
Salaries & Wages 1,653,203$ 1,711,127$
Personnel Benefits 700,958 754,599
Supplies 233,500 237,000
Services & Charges 1,004,100 1,057,900
Total Expenditures 3,591,761$ 3,760,626$
FTE Count 16.80 16.80
279
2027-2028 Preliminary Budget Section IV: Operating Budget
Recreation – Administration
This program oversees the day-to-day administrative processes that support recreation program and
Community Center functions to ensure operations run smoothly and consistently. The purpose of the
Administrative program is to support facility operations, provide customer service, and provide
information to internal and external stakeholders.
Services Delivered
The services delivered include providing customer service to the Auburn community, community
center operations, and support for recreation programs. These services are delivered via:
• Taking registrations for recreation classes and programs, which includes over 1,000 classes,
programs, and leagues
• Ordering necessary supplies and equipment for office operations
• Booking facilities and collecting payments for facility rentals
• Supporting general community center operations and programs
Metrics
• Ensuring the Recreation division and its related programs operate within the dedicated
budget authority
Program Budget
Recreation - Administration 2027
Budget
2028
Budget
Revenues
Miscellaneous 1,500$ 1,500$
Total Revenues 1,500$ 1,500$
Expenditures
Salaries & Wages 96,057$ 99,151$
Personnel Benefits 29,000 30,268
Supplies 10,000 10,000
Services & Charges 30,700 30,850
Total Expenditures 165,757$ 170,269$
FTE Count 0.35 0.35
280
2027-2028 Preliminary Budget Section IV: Operating Budget
Recreation – Cascade Bike Grant Funded Program
This program is for a grant funded bicycle education program. The program focuses on teaching
bicycling as a mode of transportation for youth 12-15 years old. The City was initially awarded this
grant in 2024 and is in the second year of funding. The grant funding from this organization is
available for another 13 years. While this grant requires an annual application, given that Parks has
an established program that has historically received this grant, we are expecting to continue to
receive funding.
Services Delivered
Providing bicycle education programs to teens are delivered via:
• Staff to plan and implement the program
• Ordering necessary supplies for the program
• Reporting to the granting agency to ensure grant compliance
Metrics
• Number of participants in the program
• Number of participants who complete/graduate the program
Program Budget
Recreation - Cascade Bike
Grant Funded Program
2027
Budget
2028
Budget
Revenues
Intergovernmental 195,838$ 203,994$
Total Revenues 195,838$ 203,994$
Expenditures
Salaries & Wages 107,985$ 113,088$
Personnel Benefits 41,853 44,906
Supplies 46,000 46,000
Total Expenditures 195,838$ 203,994$
FTE Count 0.10 0.10
281
2027-2028 Preliminary Budget Section IV: Operating Budget
Recreation – Community Based Free Programming
This program includes free community programs that are not captured in other budget programs. Free
community-based programs offer recreational opportunities that help eliminate barriers to participation
such as cost and transportation.
Services Delivered
Providing recreational activities to the community that eliminate traditional barriers to participation
such as cost, transportation, English as a second language, or abilities, are delivered via:
• Hosting recreational programs in varying locations around Auburn
• Partnering with community groups/organizations such as the Auburn School District
• Creating, planning, and implementing programs such as mobile recreation and free fitness in
the park
Metrics
• Number of program participants
• Number of free programs offered
• Demographic tracking to identify the community served
Program Budget
Recreation - Community
Based Free Programming
2027
Budget
2028
Budget
Expenditures
Salaries & Wages 123,815$ 129,020$
Personnel Benefits 45,901 48,772
Supplies 6,500 6,500
Services & Charges 14,000 14,000
Total Expenditures 190,216$ 198,292$
FTE Count 0.80 0.80
282
2027-2028 Preliminary Budget Section IV: Operating Budget
Recreation – Fee-Based Programs
This program includes all recreation classes, activities, leagues, and other recreation programs that
charge a fee for participation. Programs include science, technology, engineering, arts and math
(STEAM) based programs, dance, outdoor, fitness, sports and sport leagues, music, and bike
programs. These programs serve ages from preschool to older adults.
Services Delivered
Providing recreational activities to the Auburn community are delivered via:
• The creation, planning, staffing, and implementation of over 1,000 recreation classes,
programs and leagues
• Ordering necessary supplies and equipment for programs
• Advertising through program guides, emails, social media, and other marketing methods
• Registering participants and collecting payments for programs
Metrics
• Number of classes/programs offered vs number of programs/activities cancelled
• Number of sport teams
• Revenue for programs compared year over year, factoring in any potential fee increases
• Number of paying fitness members
• Number of drop-in programs offered and average attendance
Program Budget
Recreation - Fee-Based
Programs
2027
Budget
2028
Budget
Revenues
Charges for Goods & Services 373,900$ 373,900$
Miscellaneous 500 500
Total Revenues 374,400$ 374,400$
Expenditures
Salaries & Wages 731,003$ 764,772$
Personnel Benefits 263,679 280,823
Supplies 74,500 77,500
Services & Charges 141,200 147,300
Total Expenditures 1,210,382$ 1,270,395$
FTE Count 4.80 4.80
283
2027-2028 Preliminary Budget Section IV: Operating Budget
Recreation – Public Facility Rentals
This program includes all park facilities that are available for the public to rent for private use.
Facilities include banquet rooms/halls, program spaces, picnic shelter, sport fields, and the Game
Farm Wilderness Park Campground.
Services Delivered
Booking various rental facilities for the public are delivered via:
• Booking rental facilities in the facility booking software
• Collecting payments for rentals booked
• Communicating facility rules and regulations to renters
• Communicating facility maintenance needs to other City departments including park
operations and facility maintenance
Metrics
• Number of rentals booked per year
Program Budget
Recreation - Public Facility
Rentals
2027
Budget
2028
Budget
Revenues
Miscellaneous 540,000$ 540,000$
Total Revenues 540,000$ 540,000$
Expenditures
Salaries & Wages 324,142$ 336,535$
Personnel Benefits 115,682 123,783
Supplies 8,000 8,000
Services & Charges 7,800 7,800
Total Expenditures 455,624$ 476,118$
FTE Count 2.15 2.15
284
2027-2028 Preliminary Budget Section IV: Operating Budget
Recreation – The REC Teen Center
This program is responsible for the operation of The REC Teen Center located at the Auburn
Community and Event Center. This program provides teens who live in Auburn a safe space to
spend time after school. The Auburn School District provides transportation to and from The REC for
middle school and high schoolers in the Auburn School District.
Services Delivered
Providing recreational activities to the Auburn community are delivered via:
• Planning, staffing, and implementation of activities and programs that take place at The REC
• Ordering necessary supplies and equipment for The REC
• Advertising through program guides, school communications, emails, social media, and
other marketing methods
• Coordinating with Auburn School District Transportation Department to set up transportation
to and from The REC
Metrics
• Program participation numbers, including average daily and weekly attendance
Program Budget
Recreation - The REC Teen
Center
2027
Budget
2028
Budget
Revenues
Miscellaneous 1,000$ 1,000$
Total Revenues 1,000$ 1,000$
Expenditures
Salaries & Wages 141,579$ 147,727$
Personnel Benefits 42,867 45,645
Supplies 15,000 15,000
Services & Charges 10,500 10,500
Total Expenditures 209,946$ 218,872$
FTE Count 0.60 0.60
285
2027-2028 Preliminary Budget Section IV: Operating Budget
Recreation – Youth Camps
This program includes all youth camp programs. Camp programs include summer day camps,
school break camps, and specialty interest camps. These camps serve preschool, school age, and
teens.
Services Delivered
Providing youth camps to the Auburn community are delivered via:
• Creation, planning, staffing, and implementation of camp programs
• Ordering necessary supplies and equipment for camps
• Advertising camps through program guides, emails, social media, and other marketing
methods
• Registering participants and collecting payments for camps
Metrics
• Number of camp spaces available
• Percent of spaces filled
Program Budget
Recreation - Youth Camps 2027
Budget
2028
Budget
Revenues
Charges for Goods & Services 300,900$ 300,900$
Total Revenues 300,900$ 300,900$
Expenditures
Salaries & Wages 381,126$ 392,865$
Personnel Benefits 123,306 129,253
Supplies 39,750 40,100
Services & Charges 104,500 110,000
Total Expenditures 648,682$ 672,218$
FTE Count 1.70 1.70
286
2027-2028 Preliminary Budget Section IV: Operating Budget
Senior Center – Senior Program Administration
This program includes Senior Center general administrative costs, nutritional services (contracted
and in-house), wellness program, fee based and free in building classes, activities, and programs.
Programs include special events, classes, drop-in activities, nutrition, health and wellness. These
programs serve ages 50 and older.
Services Delivered
Services delivered include:
• Creating, planning, staffing and implementation of Senior classes, programs and day to day
operations and programs. In 2025, 46,488 visits were recorded with an average of 184 a day
(up from 172 in 2024)
• Ordering necessary supplies and equipment for programs
• Advertising programs through program guides, emails, social media, and other marketing
methods
• Registering participants for fee and non-fee-based programs
• Continued outreach to the community, including informing the community of the service,
programs and resources provided through the Senior Center to older adults
• Providing on-site staff support for contracted nutrition services, congregate lunches and
Meals on Wheels, as well as support for the volunteers involved in these programs
Metrics
• Number of classes/programs offered vs number of programs/activities cancelled
• Average daily visits and/or specific programs, unduplicated count
• Meet or exceed revenue expectations set during biennial budget development
Program Budget
Senior Center - Senior
Program Administration
2027
Budget
2028
Budget
Revenues
Charges for Goods & Services 50,200$ 50,200$
Miscellaneous 10,800 10,800
Total Revenues 61,000$ 61,000$
Expenditures
Salaries & Wages 473,812$ 492,883$
Personnel Benefits 189,489 199,066
Supplies 101,600 103,500
Services & Charges 47,125 49,375
Total Expenditures 812,026$ 844,824$
FTE Count 3.35 3.35
287
2027-2028 Preliminary Budget Section IV: Operating Budget
Senior Center – Fee-Based Programs
Senior Center fee-based programs provide older adults with safe, structured opportunities to remain
socially engaged, active, and connected to their community. These fee-based programs take place
both on site and outside of the Senior Center and include educational classes, art classes, day trips,
short regional overnight trips, outdoor adventures (hiking, walking, snowshoeing, etc.) and extended
travel utilizing van, plane, train, and/or ship transportation.
Services Delivered
Services delivered include:
• Creating, planning, staffing and implementation of travel and trips for seniors
• Advertising programs and activities through program guides, senior housing, emails, social
media, and other marketing methods
• Partnering with group travel agencies to provide high quality extended travel
Metrics
• Number of travel/trips /classes offered vs number cancelled
• Travel/trips/classes participation numbers: average per outing/class
• Number of participants registered/ waitlisted after second day of registration
• Revenue exceeds expenses
Program Budget
Senior Center - Fee-Based
Programs
2027
Budget
2028
Budget
Revenues
Charges for Goods & Services 62,300$ 62,300$
Total Revenues 62,300$ 62,300$
Expenditures
Salaries & Wages 88,735$ 92,483$
Personnel Benefits 33,369 34,956
Supplies 525 525
Services & Charges 71,500 76,900
Total Expenditures 194,129$ 204,864$
FTE Count 0.55 0.55
288
2027-2028 Preliminary Budget Section IV: Operating Budget
Senior Center – Senior Resource Navigation
This program is 100% funded by a grant that serves participants who are 55 years of age or older,
veterans and family members of veterans in Auburn. This includes resource navigation, information
assistance, case management and social services.
Services Delivered
Services delivered include:
• Meet with clients 1:1 to provide services
• Provide information assistance via the phone, email, and in-person
• Host and attend community outreach events
• Build and strengthen community partnerships
Metrics
• Number of new clients
• Number of returning clients
• Number of service contacts
• Number of resource fairs and outreach events attended
Program Budget
Senior Center - Senior
Resource Navigation
2027
Budget
2028
Budget
Revenues
Intergovernmental 328,001$ 343,247$
Total Revenues 328,001$ 343,247$
Expenditures
Salaries & Wages 205,961$ 218,313$
Personnel Benefits 87,465 94,747
Supplies 2,520 1,007
Services & Charges 32,055 29,180
Total Expenditures 328,001$ 343,247$
FTE Count 1.10 1.10
289
2027-2028 Preliminary Budget Section IV: Operating Budget
CROSS-DEPARTMENTAL PROGRAMS
The tables below show the Parks, Arts and Recreation Department’s contribution to these cross-
departmental programs. Refer to the Cross-Departmental Programs tab in Section IV – Operating
Budget for further details regarding these programs and their budget.
Cross-Departmental – External Community Engagement
The Park Maintenance Division provides overtime staffing support for events included within this
program.
Program Budget
Cross-Departmental – Special Events
The Parks, Arts and Recreation Department is the sponsoring department for this program.
The Special Event Division coordinates all the citywide events included within this program, with
additional operational support from the Park Maintenance Division and Recreation Division. Further,
the department coordinates participation with other City departments including Administration
(Facilities and Emergency Management divisions), Police and Public Works.
Program Budget
Cross-Dept - External
Community Engagement
2027
Budget
2028
Budget
Expenditures
Salaries & Wages 3,200$ 3,200$
Personnel Benefits 580 580
Total Expenditures - Parks 3,780$ 3,780$
FTE Count 0.00 0.00
Cross-Dept - Special Events 2027
Budget
2028
Budget
Revenues
Charges for Goods & Services 110,000$ 110,000$
Miscellaneous 30,000 30,000
Total Revenues 140,000$ 140,000$
Expenditures
Salaries & Wages 423,908$ 442,326$
Personnel Benefits 164,938 175,567
Supplies 41,500 43,845
Services & Charges 245,446 263,421
Total Expenditures - Parks 875,792$ 925,159$
FTE Count 3.15 3.15
290
2027-2028 Preliminary Budget Section IV: Operating Budget
PROGRAM IMPROVEMENTS
Summarized below are the program improvements that impact Parks. These expenditure amounts are included in the Parks Budget table but are not yet assigned to a specific program. For a detailed description of each program improvement, to include revenues when applicable, refer to Section VI – Program Improvements.
Parks 2027
Budget
2028
Budget
Request
PRK.0089 - Golf Course - Convert S59 to FTE 81,220$ 91,520$
PRK.0090 - Downtown Park Activation 352,390 365,360
Total Program Improvements 737,410$ 796,880$
FTE Count 2.00 2.00
291
2027-2028 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 - Recreation Trails Fund, which accounts for gas tax revenues, with funds restricted for
use in trail improvement projects.
Fund Budget
2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
2028
Budget
2,025 2,026 2,026 2,027 2,028
$ 53,723 $ 63,629 $ 63,629 $ 73,429 $ 22,429
Motor Vehicle Fuel Tax 7,000 7,000 7,000 7,000 7,000
2,906 500 2,800 2,000 2,000
$ 63,629 $ 71,129 $ 73,429 $ 82,429 $ 31,429
$ - $ - $ - $ 60,000 $ -
63,629 71,129 73,429 22,429 31,429
$ 63,629 $ 71,129 $ 73,429 $ 82,429 $ 31,429
120 Recreational Trails
Revenues
Expenditures
Operating Transfers Out
Investment Income
Total Revenues
Beginning Fund Balance
Ending Fund Balance
Total Expenditures
292
2027-2028 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 and Recreation Department is responsible for the
budget in this fund.
Fund Budget
2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
2028
Budget
2,025 2,026 2,026 2,027 2,028
$ 751,444 $ 1,926,685 $ 1,926,685 $ 1,652,345 $ 1,507,745
368,114 925,000 925,000 925,000 925,000
40,000 210,260 210,260 - -
951,508 2,131,341 2,131,341 - -
League & Green Fees 6,283 110,500 84,858 110,600 110,700
55,020 7,500 73,300 50,000 50,000
101,306 69,300 69,300 70,800 72,400
175,564 1,547,420 1,547,420 515,000 2,175,000
$ 2,449,239 $ 6,928,006 $ 6,968,164 $ 3,323,745 $ 4,840,845
$ 23,753 $ - $ - $ - $ -
9,712 - - - -
- 5,000 5,000 5,000 5,000
489,089 5,310,819 5,310,819 1,811,000 4,206,000
1,926,685 1,612,187 1,652,345 1,507,745 629,845
$ 2,449,239 $ 6,928,006 $ 6,968,164 $ 3,323,745 $ 4,840,845
321 Municipal Parks
Construction
Revenues
Salaries & Wages
Personnel Benefits
Services & Charges
Investment Income
Rentals & Leases
Beginning Fund Balance
Property Taxes (Prop 2 Levy)
State Grants
Interlocal Grants
Capital Outlay
Expenditures
Operating Transfer In
Total Revenues
Ending Fund Balance
Total Expenditures
293
2027-2028 Preliminary Budget Section IV: Operating Budget
CEMETERY
Mission Statement
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. 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
Strategic
Goal
h h h Infrastructure
h h h Infrastructure
h h h Fiscal Sustainability
ForestWalk Cremation Garden
Phase IIIA berms plotted, named,
mapped and priced.
The ForestWalk Cremation Garden was
plotted, named, priced and mapped at
the beginning of 2025.
Begin the preliminary plotting and
soil testing for the next "open
area" (the reserve next to Child's
Place) intended for future upright
monument sections to ensure a
seamless transition once the 10th
addition begins to fill.
2025-2026 Goals Progress Towards
2025-2026 Goals
Major Goals
for 2027-2028
Have Tenth Addition turf
completely established.
Foundation for quads installed and
the area plotted for sales.
The contractor graded the area,
installed irrigation lines, planted
shrubs, trees and bushes around the
section and hydroseeded. All of these
was completed by 10/30/2025.
Complete the drainage remediation
and allow for the final grounds
settlement period by early 2027.
Install foundations and finalize the
physical plotting of both upright
monument and flat marker
sections.
Promote sales around the water
feature that includes the purchases
of boulders, benches or other
upright monument options.
The first double plot was sold on
January 10, 2025. In 2025 a total of 9
single and double plots were sold along
with a personal columbarium, boulders
and flat garden memorials.
Formally open the 10th Addition for
public sales, including the release
of an updated price list and map.
294
2027-2028 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.
Inurnments
By developing cremation gardens in prominent, well-traveled locations, and investing in their
aesthetic qualities, we will see the benefit in terms of increased sales and higher product values.
Added to this are the benefits of lower labor requirements and land conservation.
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.
295
2027-2028 Preliminary Budget Section IV: Operating Budget
2027-2028 Working Capital Budget
Department Employees
436 436 436 436 436
OPERATING REVENUES - - - 466 466
Charges for Service 2,064,565$ 1,675,300$ 2,250,000$ 1,776,800$ 1,816,800$
Interest Earnings 68,660 21,500 68,700 50,000 50,000
Miscellaneous Revenue 39 - - - -
TOTAL OPERATING REVENUES 2,133,264$ 1,696,800$ 2,318,700$ 1,826,800$ 1,866,800$
OPERATING EXPENDITURES
Salaries & Wages 659,929$ 719,541$ 724,942$ 750,968$ 787,836$
Benefits 286,024 338,807 302,752 324,727 348,390
Supplies 305,927 391,900 391,900 344,000 355,500
Services & Charges 221,384 166,800 166,800 222,700 229,150
Interfund Payments for Service 486,287 523,095 523,095 562,420 579,540
TOTAL OPERATING EXPENDITURES 1,959,551$ 2,140,143$ 2,109,489 2,204,815$ 2,300,416$
REVENUES LESS EXPENDITURES 173,713$ (443,343)$ 209,211$ (378,015)$ (433,616)$
NON-OPERATING REVENUE
Other Sources 821$ -$ -$ -$ -$
TOTAL RESOURCES 821$ -$ -$ -$ -$
NON-OPERATING EXPENSE
Construction Projects 140,089$ 34,864$ 34,864$ -$ -$
TOTAL USES 140,089$ 34,864$ 34,864$ -$ -$
BEGINNING WORKING CAPITAL - January 1 1,588,649 1,623,094 1,623,094 1,797,441 1,419,426
ENDING WORKING CAPITAL - December 31 1,623,094 1,144,887 1,797,441 1,419,426 985,810
NET CHANGE IN WORKING CAPITAL (*)34,445$ (478,207)$ 174,347$ (378,015)$ (433,616)$
(*) Working Capital = Current Assets minus Current Liabilities
2028
Budget 436 Cemetery 2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
436 Cemetery FTEs 2024 2025 2026 2027 2028
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
296
2027-2028 Preliminary Budget Section IV: Operating Budget
PROGRAM IMPROVEMENTS
Summarized below are the program improvements that impact the Cemetery. These expenditure
amounts are included in the Cemetery Budget table. For a detailed description of each program
improvement, to include revenues when applicable, refer to Section VI – Program Improvements.
Cemetery 2027
Budget
2028
Budget
Request
CEM.0010 - Inc. Budget Allowed Base for 2027-28 21,550$ 36,275$
HRR.0016 - Unaffiliated Emp Longevity Pay Prgm 10,300 10,600
Total Program Improvements 31,850$ 46,875$
297
298
F.T.E. = Full Time Equivalent
Network
Analyst
Infrastructure
Manager
IT Director
David Travis
17 F.T.E.
Desktop Support
Manager
Support Specialist
(4)
IT Assistant
Director
Administrative
Assistant
Network Engineer
(3)
Business
System Analyst
(4)
299
2027-2028 Preliminary Budget Section IV: Operating Budget
INNOVATION AND TECHNOLOGY
Mission Statement
We are a trusted team of technology professionals dedicated to delivering world-class customer
service and innovative technology solutions. Through education, experience, and a passion for both
technology and public service, we empower the people and departments we serve to operate
efficiently, securely, and effectively.
Department Overview
The Innovation and Technology Department (IT) oversees all technology services and systems for the
City and is comprised of three functional divisions: Infrastructure & Security, Business Operations, and
End User Services.
The department is responsible for designing, implementing, and maintaining secure and reliable
technology systems that protect the City’s critical infrastructure while ensuring compliance with State
and Federal regulations and cybersecurity standards. IT also manages vendor relationships and
negotiates contracts for hardware, software, telecommunications, and technology-related services.
IT supports more than 500 City staff across all departments, including the Executive and Judicial
branches, and provides administration and technical support for more than 150 software applications
and over 3,000 hardware devices operating across multiple technology platforms and 20 City facilities.
Services include enterprise infrastructure management, cybersecurity, network administration,
telecommunications, application support, help desk services, device lifecycle management, and
strategic technology planning.
In addition to supporting City operations, the department provides contracted remote and onsite
technical services for the City of Pacific and Valley Regional Fire Service on a cost-recovery basis.
The City’s IT Department also serves as a board member of the Community Connectivity Consortium,
a regional partnership of cities and counties working collaboratively to develop and maintain a high-
speed fiber optic communications backbone surrounding Lake Washington and connecting member
agencies through a shared regional network.
Goals, Accomplishments and Performance Metrics
With the transition to program-based budgeting for the 2027-2028 biennium, the department has
outlined specific goals and metrics within each individual program. The department will begin tracking
goals and metrics in 2027, and report progress and achievements in the 2029-2030 Biennial Budget.
300
2027-2028 Preliminary Budget Section IV: Operating Budget
2027-2028 Working Capital Budget
Department Employees
518 518 518 518 518
OPERATING REVENUES - - - 568 568
Interfund Operating Charges 7,708,428$ 8,321,326$ 8,321,326$ 9,475,966$ 10,856,994$
Intergovernmental Services 13,860 50,000 15,400 24,000 24,000
Interest Earnings 114,553 34,000 89,900 100,000 100,000
Miscellaneous Revenue 526 - - - -
TOTAL OPERATING REVENUES 7,837,367$ 8,405,326$ 8,426,626$ 9,599,966$ 10,980,994$
OPERATING EXPENDITURES
Salaries & Wages 2,086,792$ 2,189,632$ 2,183,903$ 2,408,551$ 2,507,664$
Benefits 787,899 994,918 785,672 872,647 934,352
Supplies 296,739 446,237 446,237 514,200 459,800
Services & Charges 4,477,766 4,849,686 4,849,686 5,047,180 6,081,231
Interfund Payments for Service 828,850 874,500 874,500 776,060 794,680
TOTAL OPERATING EXPENDITURES 8,478,046$ 9,354,973$ 9,139,998$ 9,618,638$ 10,777,727$
REVENUES LESS EXPENDITURES (640,679)$ (949,647)$ (713,372)$ (18,672)$ 203,267$
NON-OPERATING REVENUE
Interfund Transfers In 983,360$ 1,590,997$ 1,590,997$ 94,400$ 50,000$
TOTAL RESOURCES 983,360$ 1,590,997$ 1,590,997$ 94,400$ 50,000$
NON-OPERATING EXPENSE
Equipment Purchases 801,454$ 273,800$ 273,800$ 155,000$ 155,000$
TOTAL USES 801,454$ 273,800$ 273,800$ 155,000$ 155,000$
BEGINNING WORKING CAPITAL - January 1 3,199,238 2,740,465 2,740,465 3,344,290 3,265,018
ENDING WORKING CAPITAL - December 31 2,740,465 3,108,015 3,344,290 3,265,018 3,363,285
NET CHANGE IN WORKING CAPITAL (*)(458,773)$ 367,550$ 603,825$ (79,272)$ 98,267$
(*) Working Capital = Current Assets minus Current Liabilities
2028
Budget 518 Innovation & Technology 2025
Actual
2026
Adjusted
Budget
2026
Estimate
2027
Budget
518 Innovation and Technology Department FTEs 2024 2025 2026 2027 2028
Innovation and Technology Department FTEs 17.00 17.00 17.00 17.00 17.00
TOTAL IT FTEs 17.00 17.00 17.00 17.00 17.00
301
2027-2028 Preliminary Budget Section IV: Operating Budget
INNOVATION AND TECHNOLOGY PROGRAMS
Administration
Provides governance, financial stewardship, policy oversight, and workforce leadership to ensure IT
operates strategically, compliantly, and sustainably across all programs.
Services Delivered
Services delivered include:
• IT strategic planning and roadmap development
• Financial management (budget, req, p-card, invoice)
• Policy management
• Compliance management
• Risk management
• Talent management
Metrics
• Employee retention rate
• Budget variances
• Policy compliance rate
• Audit findings
• Percent of strategic initiatives delivered on schedule
Program Budget
Administration 2027
Budget
2028
Budget
Revenues
Charges for Services 9,434,966$ 9,839,594$
Miscellaneous 100,000 100,000
Total Revenues 9,534,966$ 9,939,594$
Expenditures
Salaries & Wages 545,017$ 561,117$
Personnel Benefits 200,325 212,867
Supplies 20,000 20,000
Services & Charges 64,900 64,900
Interfund Payments for Service 776,060 794,680
Total Expenditures 1,606,302$ 1,653,564$
FTE Count 3.10 3.10
302
2027-2028 Preliminary Budget Section IV: Operating Budget
Business Solutions
Partners with departments to analyze business needs, manage enterprise data, and deliver
technology solutions that improve operational effectiveness citywide. In addition, supports
department-specific applications that enable specialized operations, ensuring those tools remain
secure, supported, and aligned with business needs.
Services Delivered
Services delivered include:
• Data management
• Vendor management
• Project management
• Portfolio management
• Application development
• Processes management
• Business analysis & requirements gathering
• Application (software & service) management
• License and subscription management
Metrics
• Projects on-time/on-budget
• Customer satisfaction surveys
• Number of processes improved
• Vendor performance scorecards
• Portfolio alignment with strategic priorities
• Application uptime and performance service level agreements (SLA)
• End-of-life systems retired
• License compliance rates
• Information Technology Service Management (ITSM) incidents related to applications
• Cost per application/per user
Program Budget
Business Solutions 2027
Budget
2028
Budget
Expenditures
Salaries & Wages 494,052$ 511,078$
Personnel Benefits 182,833 195,222
Services & Charges 3,086,149 3,220,688
Total Expenditures 3,763,034$ 3,926,988$
FTE Count 3.60 3.60
303
2027-2028 Preliminary Budget Section IV: Operating Budget
End User Services
Delivers end-user technology, service desk support, and device lifecycle management to ensure staff
can work efficiently and effectively.
Services Delivered
Services delivered include:
• IT service management
• Knowledge management
• Asset management
• Inventory management
• User on/offboarding
• Software deployment
Metrics
• First contact resolution rate
• Average incident resolution time
• Customer satisfaction surveys
• Device replacement lifecycle
• Information Technology Service Management (ITSM) request vs incidents trends
Program Budget
End User Services 2027
Budget
2028
Budget
Revenues
Other Sources 50,000$ 50,000$
Total Revenues 50,000$ 50,000$
Expenditures
Salaries & Wages 623,029$ 652,222$
Personnel Benefits 227,888 246,699
Supplies 439,800 436,000
Services & Charges 63,610 66,441
Total Expenditures 1,354,327$ 1,401,362$
FTE Count 5.25 5.25
304
2027-2028 Preliminary Budget Section IV: Operating Budget
Infrastructure & Security
Delivers secure, reliable, and resilient technology infrastructure that enables all City services and
protects assets.
Services Delivered
Services delivered include:
• Business continuity management
• Disaster recovery
• Cyber-security, management
• Identity and access management
• Infrastructure and cloud strategy
• Change management
• Connectivity management
Metrics
• Uptime vs downtime
• Patch and vulnerability remediation rate
• Unauthorized access attempts blocked
Program Budget
Infrastructure & Security 2027
Budget
2028
Budget
Expenditures
Salaries & Wages 713,053$ 745,647$
Personnel Benefits 261,601 279,564
Services & Charges 1,519,021 1,592,402
Capital Outlay 155,000 155,000
Total Expenditures 2,648,675$ 2,772,613$
FTE Count 5.05 5.05
305
2027-2028 Preliminary Budget Section IV: Operating Budget
PROGRAM IMPROVEMENTS
Summarized below are the program improvements that impact the IT Fund. These expenditure
amounts are included in the IT Fund Budget table. For a detailed description of each program
improvement, to include revenues when applicable, refer to Section VI – Program Improvements.
Innovation and Technology 2027
Budget
2028
Budget
Request
ENG.0055 - Street Channelization 7,600$ -$
ENG.0056 - Capital Project Resourcing 7,600 -
ENG.0060 - Capital Bonding Program 6 LTE Staffing 44,400 -
FIN.0032 - Springbrook Replacement - 1,000,000
HRR.0016 - Unaffiliated Emp Longevity Pay Prgm 33,400 37,600
IS.0098 - TRAKiT Replacement 291,900 136,800
PLN.0068 - Rental Inspection Program - 3,800
PRK.0089 - Golf Course-Convert S59 to FTE 3,800 -
PRK.0090 - Downtown Park Activation 3,800 -
PRK.0095 - Theater Operations Start-Up Costs 8,800 -
Total Program Improvements 401,300$ 1,178,200$
306
2027-2028 Preliminary Budget Section IV: Operating Budget
CROSS-DEPARTMENTAL PROGRAMS This section summarizes each cross-departmental program in its entirety, including the program overview, contributing departments, and program budget. Cross-Departmental – Building This program facilitates the review of public and private development proposals for compliance with building, fire, structural, mechanical, plumbing, energy, and property maintenance policies, codes, and regulations. Activities include performing field inspections during construction of buildings and property improvements to seek consistency with approved construction plans, design documents, and regulations, and coordinating with Valley Regional Fire Authority during the review of development proposals. This program also includes the City’s Building and Fire Code Official responsibilities. SPONSORING DEPARTMENT: Community Development PARTICIPATING DEPARTMENT(S): Public Works Services Delivered Services delivered through this program include:
• Reviewing building permit applications for code compliance
• Conducting building inspections for residential and commercial construction
• Issuing building permits and certificates of occupancy
• Providing technical guidance on building code requirements
• Maintaining building permit records and documentation
• Performs emergency field assessment of damaged structures due to emergency fire, flood, vehicle impact or other situations Metrics
• Number of building permits issued
• Number of inspections completed
• Average inspection and permit review turnaround time
• Number of certificates of occupancy issued Program Budget
Licenses & Permits 1,268,400$ 1,287,400$
Charges for Goods & Services 375,300 382,800
Total Revenues 1,643,700$ 1,670,200$
Expenditures
Salaries & Wages 660,596$ 692,631$
Personnel Benefits 274,228 294,140
Supplies 500 500
Services & Charges 8,900 19,900
Total Expenditures 944,224$ 1,007,171$
FTE Count 5.41 5.41
307
2027-2028 Preliminary Budget Section IV: Operating Budget
Cross-Departmental – Current Planning The purpose of this program is to administer and enforce City Code, design standards, and
Comprehensive Plan as it relates to land use and zoning. This program also includes the City’s responsible official for State Environmental Policy Act (SEPA) compliance, and Shoreline Management Program Manager. Activities include reviewing public and private development proposals for adherence to land use, zoning, environmental, floodplain, shoreline, and land division policies and regulations. The program provides personnel support of the Planning Commission, Hearing Examiner, and local and regional committees and cooperatives as directed by the Mayor. This
program ensures compliance with statutory requirements relative to federal, state, and local environmental laws and policies and maintains records for both private and public restoration and mitigation sites. SPONSORING DEPARTMENT: Community Development PARTICIPATING DEPARTMENT(S): Public Works Services Delivered
Services delivered through this program include:
• Reviewing land use and development applications
• Processing site plans, subdivisions, and conditional use permits
• Coordinating environmental review under SEPA
• Providing staff support for Planning Commission and hearing examiner meetings
• Providing zoning and development guidance to applicants and the public Metrics
• Number of land use applications processed
• Average development review timelines
• Number of public hearings supported
• Number of zoning inquiries responded to Program Budget
Charges for Goods & Services 271,800$ 287,800$
Total Revenues 271,800$ 287,800$
Expenditures
Salaries & Wages 678,936$ 709,473$
Personnel Benefits 284,503 307,769
Services & Charges 10,650 10,650
Total Expenditures 974,089$ 1,027,892$
FTE Count 6.15 6.15
308
2027-2028 Preliminary Budget Section IV: Operating Budget
Cross-Departmental – Development Engineering This program facilitates the review of public and private development proposals for adherence to
clearing and grading, stormwater, erosion control, utility and transportation policies and regulations. Personnel coordinate with Valley Regional Fire Authority and the City’s Public Works Department during the review of development proposals, lead the City’s participation in the National Flood Insurance Program, FEMA Community Assistance Visits, Community Rating System and act as the City's Certified Floodplain Manager. This program also coordinates construction permitting in the City's right-of-way approved and inspected by Public Works Engineering Services. This program includes
administration of the permitting process for private development of water, sewer, storm and other construction activities occurring on both private property and in the public right-of-way. SPONSORING DEPARTMENT: Community Development PARTICIPATING DEPARTMENT(S): Public Works Services Delivered Services delivered through this program include:
• Reviewing civil construction plans for development projects
• Ensuring compliance with City engineering and infrastructure standards
• Coordinating development-related infrastructure improvements
• Reviewing stormwater, transportation, and utility design plans
• Conducting inspections related to development infrastructure Metrics
• Number of civil plan reviews completed
• Average engineering review timelines
• Length of public infrastructure reviewed and constructed
• Number of development projects supported Program Budget
Licenses & Permits 817,800$ 826,100$
Charges for Goods & Services 586,200 600,900
Total Revenues 1,404,000$ 1,427,000$
Expenditures
Salaries & Wages 734,462$ 760,947$
Personnel Benefits 298,952 318,309
Services & Charges 4,500 4,500
Total Expenditures 1,037,914$ 1,083,756$
FTE Count 7.90 7.90
309
2027-2028 Preliminary Budget Section IV: Operating Budget
Cross-Departmental – Emergency Preparedness This program supports citywide emergency preparedness, mitigation and recovery for the City and
individual departments, including disaster supplies, educational materials, Emergency Prep (EPrep) tools and supplies, volunteer supplies, employee disaster supplies, as well as other materials needed to support preparedness. mitigation, and recovery. SPONSORING DEPARTMENT: Administration PARTICIPATING DEPARTMENT(S): Public Works
Services Delivered
Services provided include:
• Coordination, management, and delivery of preparedness and mitigation capabilities across
all City departments and within individual departments
• Maintaining and tracking emergency supplies and equipment, equipping City facilities and staff with preparedness resources at City and department levels
• Ensuring the City is in compliance with assorted federal, state, local, and industry standards related to emergency management such as Comprehensive Emergency Management Plan (CEMP), Hazard Mitigation Plan (HMP), Continuity of Operations (COOP), Continuity of Government (COG), City Code, and state regulations (RCW/WAC) Metrics
• Citywide preparedness supplies - All citywide preparedness supplies are inspected and updated annually
• Department Operations Center (DOC) readiness - Departments will have updated and exercised their DOC at least once annually
• Compliance - City and departments target 100% compliance with RCW, WAC, Federal Emergency Management Agency (FEMA), City of Auburn (COA), and other regulations
• Plans and compliance - Targeted 100% compliance with all required emergency management plans (CEMP, HMP, COOP, etc.)
• Plan usability - Plans successfully utilized during exercise and/or incidents Program Budget
Salaries & Wages 123,960$ 129,676$
Personnel Benefits 48,400 51,446
Supplies 12,500 12,500
Total Expenditures 184,860$ 193,622$
FTE Count 1.24 1.24
310
2027-2028 Preliminary Budget Section IV: Operating Budget
Cross-Departmental – External Community Engagement The External Community Engagement division conducts community meetings providing residents
with the opportunity to engage with local leaders, share feedback, and learn about upcoming projects and initiatives. These gatherings foster transparency, collaboration, and informed decision-making to ensure the community’s voice is heard. This division also provides workshops and speakers providing opportunities to learn, reflect, and engage in meaningful conversations about diversity, equity, and inclusion. These sessions aim to build understanding, foster belonging, and equip employees and community members with tools to create more inclusive communities. SPONSORING DEPARTMENT: Mayor PARTICIPATING DEPARTMENT(S): Public Works, Parks Services Delivered
• Community Meetings: Roughly 200 meeting attendees per year
• Civics Academy: 30 participants
• Community Fund Grant: 3 Applicants
• Community Sponsorships: 6 non-profits Metrics
• Total number of community engagement events conducted
• Total number of community feedback responses collected
• Total percentage increase in participation from historically underrepresented groups
• Total number of public meetings hosted in partnership with cultural groups
• Total number of City boards with diverse community representation Program Budget
Salaries & Wages 256,166$ 264,311$
Personnel Benefits 81,837 87,434
Services & Charges 133,000 133,000
Total Expenditures 471,003$ 484,745$
FTE Count 1.87 1.87
311
2027-2028 Preliminary Budget Section IV: Operating Budget
Cross-Departmental – Long Range Planning This program formulates and recommends comprehensive goals on planning, ensuring compliance
with the Growth Management Act, Countywide Planning Policies, and Regional Planning requirements. Personnel coordinates with other City departments to ensure City plans and projects are compatible with the Comprehensive Plan. Activities include 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. This program is also responsible for facilitation of City legislative process for development standards, zoning, and land use changes, bridging the gaps between
public input, the Planning Commission, and City Council. SPONSORING DEPARTMENT: Community Development PARTICIPATING DEPARTMENT(S): Public Works
Services Delivered
Services delivered through this program include:
• Preparing and updating the Comprehensive Plan and supporting policies
• Conducting long-range planning studies and development policy analysis
• Managing zoning text amendments and code updates
• Supporting community engagement for planning initiatives
• Coordinating regional planning efforts with partner agencies Metrics
• Number of planning studies completed
• Number of Comprehensive Plan amendments processed
• Number of zoning code updates adopted
• Number of public outreach events conducted Program Budget
Salaries & Wages 316,711$ 328,881$
Personnel Benefits 132,839 143,273
Services & Charges 67,500 67,500
Total Expenditures 517,050$ 539,654$
FTE Count 2.47 2.47
312
2027-2028 Preliminary Budget Section IV: Operating Budget
Cross-Departmental – Photo Enforcement This program oversees the development, implementation and management of the City's Photo
Enforcement program to ensure compliance with regulatory requirements of the program and provides for public safety improvements to our community. Services include contract management and vendor oversight, coordination with all stakeholders, system management and maintenance, processing of infractions, collection of infraction fees, court administration and management to process infractions, legal support and representation for
processing infractions and police management, review and processing of infractions. SPONSORING DEPARTMENT: Public Works PARTICIPATING DEPARTMENT(S): Court, Police, Non-Departmental Services Delivered Provides the services to capture, issue, process, and collect payment on the infractions for speeding in school zones and general speed zone locations within the City to encourage speed reduction. In addition, this program provides for the required annual reporting and completed analysis of potential new camera locations when applicable. School Zone Cameras = 12 General Speed Cameras = 3 Metrics
• Issuance of infractions compared to pre-program infractions
• Annual reporting required by the State
• Historical trend of crash instances Program Budget
Fines & Penalties 3,989,000$ 3,061,300$
Salaries & Wages 710,185$ 741,456$
Personnel Benefits 322,342 341,334
Services & Charges 1,802,355 1,302,355
Operating Transfers Out 705,000 705,000
Total Expenditures 3,539,882$ 3,090,145$
FTE Count 6.40 6.40
313
2027-2028 Preliminary Budget Section IV: Operating Budget
Cross-Departmental – Special Events This program area includes events that are coordinated by the Special Events division within the
Parks, Arts and Recreation Department. Many of these events could not be properly and safely facilitated without other City departments. These events include, but are not limited to:
• Dog Trot and Petpalooza festival
• KidsDay
• Fourth of July Festival and Car Show
• Veterans Parade & Observance
• Santa Parade & Tree Lighting
• The 16-week Farmers Market
• Clean Sweep
• Peter Cotton Trail (4-day event)
• Kids Summerstage series (5-week event) and Summer Sounds series
• 5K's hosted at Les Gove Park including the 'Almost' 5K Poker Fun Run, the Love Run and the Glow Run
• Halloween Harvest Festival & Trunk-or-Treat
• Breakfast with Santa The Special Events program offers events that are inclusive and available to all ages. Many of these events are free. The 5K events require a minimal fee to participate. Seats are sold for the Breakfast with Santa event. The City collects vendor fees for vendors participating in several of the events, and sponsorship opportunities are also available. SPONSORING DEPARTMENT: Parks PARTICIPATING DEPARTMENT(S): Administration, Community Development, Police, Public Works, Facilities Services Delivered These events are delivered by:
• Advance coordination for each event, including ordering supplies, hiring entertainment, completing contracts, reviewing and accepting vendor/parade applications, communicating with vendors/entertainment/staff, and a variety of other logistics necessary to offer a
successful and safe event
• Event advertising, including creation of the event brochure, posters and other print advertising, eblasts and dedicated emails, social media posts and other digital advertising, and other marketing methods Through these Special Events, the City serves approximately 96,000 people. Metrics
• Number of attendees/participants at each event
• Number of vendors (for the events that accept vendors)
• Revenue (for the events that have a revenue stream)
• Feedback received
• Sponsor and/or community support, if applicable
314
2027-2028 Preliminary Budget Section IV: Operating Budget
Program Budget
Charges for Goods & Services 110,000$ 110,000$
Miscellaneous 30,000 30,000
Total Revenues 140,000$ 140,000$
Expenditures
Salaries & Wages 650,651$ 689,023$
Personnel Benefits 243,958 261,652
Supplies 43,000 45,345
Services & Charges 254,596 273,221
Total Expenditures 1,192,205$ 1,269,241$
FTE Count 4.60 4.60
315
2027-2028 Preliminary Budget Section IV: Operating Budget
Cross-Departmental – Tax This program oversees the administration and collection of the City's Business & Occupation (B&O)
tax, utility tax, gambling, and admission tax. Also partially oversees licensing compliance and collection of the unpaid license fees. The purpose of the tax program is to bring additional revenue to the General Funds to further support the internal city programs, the community, and residents.
SPONSORING DEPARTMENT: Finance PARTICIPATING DEPARTMENT(S): Community Development
Services Delivered
•Community outreach to educate businesses about tax and licensing requirements and taxreporting requirements; responding to questions and inquiries from City staff, management,
and taxpayers concerning the City’s B&O tax
•Examine and review of a variety of tax returns for accuracy and proper classification andreporting; daily process and reconciliation of tax returns and payments received in-house(via mailing) and electronically
•Conduct discovery of unlicensed businesses
•Perform B&O tax audits which include identifying unreported income, researching andinvestigating information to assure compliance with City B&O tax ordinances
•Develop and maintain the City B&O tax and licensing ordinances, tax guides, procedures,and other documents governing the City’s B&O tax
•Develop and maintain the City B&O tax webpage, tax forms, police & procedures
•Compliance work – issuing tax assessment for underreported tax, follow up and mail/emailreminders to the businesses with outstanding account balances and delinquent filers; issuerefunds, monitor license compliance
•Maintain, update, and reconcile tax databases; run financial reports to promote accuracy andtimely compliance
Metrics
•Number of new businesses found through discovery
•Amount collected through a business compliance/collection effort
•Number of tax assessments/audits issued
•End the year with favorable variance in collected revenues
Program Budget
Fines & Penalties 528,900$ 698,900$
Miscellaneous 1,300 1,500
Total Revenues 530,200$ 700,400$
Expenditures
Salaries & Wages 542,355$ 565,996$
Personnel Benefits 206,775 222,333
Services & Charges 69,920 69,920
Total Expenditures 819,050$ 858,249$
FTE Count 4.50 4.50
316
2027-2028 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
• 2027 Budgeted Revenue by Type, All Funds (Table)
• 2027 Budgeted Expenditures by Object, All Funds (Table)
• 2028 Budgeted Revenue by Type, All Funds (Table)
• 2028 Budgeted Expenditures by Object, All Funds (Table)
• 2027 Budget Summary, All Funds (Table)
• 2028 Budget Summary, All Funds (Table)
• Relationship between Fund and City Structure (Table)
• 2027 & 2028 – Budgeted Expenditures by Administrative Structure (Table)
• 2027 – Budgeted General Fund Expenditures by Department (Graph)
• 2028 – Budgeted General Fund Expenditures by Department (Graph)
• 2027 & 2028 – Budgeted General Fund Expenditures by Program (Table)
• 2027 & 2028 – Budgeted Interfund Operating Transfers (Table)
317
2027-2028 Preliminary Budget Section V: Budget Details
2027 Budgeted Revenue by Type, All Funds
Licenses &Charges for Fines &
Permits Services Forfeitures
92,157,450$ 3,734,500$ 5,479,439$ 11,279,603$ 4,970,700$
General Transportation 4,057,600 - 4,538,406 1,557,500 -
Hotel/Motel Tax 183,300 - - - -
Transportation Benefit District 2,171,600 - - - -
Drug Forfeiture - - - 39,200 231,600
Recreational Trails - - 7,000 - -
Cumulative Reserve - - - - -
Mitigation Fees - - - 816,000 -
2020 LTGO A&B Refunding Bonds 200,000 - - - -
SCORE 2009 A&B Bond - - 62,360 1,304,340 -
Municipal Park Construction 925,000 - - 110,600 -
Capital Improvements - - - - -
Local Revitalization - - - - -
Real Estate Excise Tax 1,800,000 - - - -
Water - - - 23,721,700 -
Sewer - - - 12,268,000 -
Sewer Metro - - - 27,885,000 -
Storm Drainage - - - 14,566,000 -
Solid Waste - - - 36,533,200 -
Airport - - - 1,272,175 -
Cemetery - - - 1,776,800 -
Insurance - - - 2,775,400 -
Workers' Compensation - - - - -
Facilities - - - 5,521,570 -
Communications - - - 1,718,900 -
Innovation and Technology - - - 9,499,966 -
Equipment Rental - - - 669,800 -
FI
D
U
C
I
A
R
Y
FU
N
D
S
Fire Pension - - 138,400 - -
PE
R
M
A
N
E
N
T
FU
N
D
S
Cemetery Endowment Care - - - 70,000 -
101,494,950$ 3,734,500$ 10,225,605$ 153,385,754$ 5,202,300$ TOTAL BUDGET
CA
P
I
T
A
L
P
R
O
J
E
C
T
S
EN
T
E
R
P
R
I
S
E
F
U
N
D
S
IN
T
E
R
N
A
L
S
E
R
V
I
C
E
F
U
N
D
S
GENERAL FUND
SP
E
C
I
A
L
R
E
V
E
N
U
E
F
U
N
D
S
DE
B
T
SE
R
V
I
C
E
Fund Taxes Intergov't
318
2027-2028 Preliminary Budget Section V: Budget Details
2027 Budgeted Revenue by Type, All Funds (continued)
Miscellaneous Interfund Other Beginning Total
Revenue Transfers Sources Fund Balance Resources
2,714,800$ 139,500$ 75,000$ 49,512,882$ 170,063,874$
General Transportation 250,000 5,651,390 - 8,172,889 24,227,785
Hotel/Motel Tax 15,000 - - 433,373 631,673
Transportation Benefit District 100,000 - - 5,989,775 8,261,375
Drug Forfeiture 55,300 - - 712,446 1,038,546
Recreational Trails 2,000 - - 73,429 82,429
Cumulative Reserve 1,100,000 - - 40,254,078 41,354,078
Mitigation Fees 486,600 - - 2,973,137 4,275,737
2020 LTGO A&B Refunding Bonds - 1,297,100 - 523,605 2,020,705
SCORE 2009 A&B Bond - - - - 1,366,700
Municipal Park Construction 120,800 515,000 - 1,652,345 3,323,745
Capital Improvements 751,000 10,055,000 - 5,340,845 16,146,845
Local Revitalization 1,000 - - 51,537 52,537
Real Estate Excise Tax - - - 11,629,707 13,429,707
Water 630,000 - 550,000 11,303,814 36,205,514
Sewer 850,000 - 325,000 23,664,915 37,107,915
Sewer Metro 50,000 - - 6,105,725 34,040,725
Storm Drainage 815,000 - 300,000 11,047,877 26,728,877
Solid Waste 125,000 - - 3,743,007 40,401,207
Airport 1,649,800 - - 1,576,204 4,498,179
Cemetery 50,000 - - 1,797,441 3,624,241
Insurance 30,000 - - 1,097,416 3,902,816
Workers' Compensation 1,320,000 - 30,000 3,948,744 5,298,744
Facilities 90,000 740,000 - 440,383 6,791,953
Communications 5,000 - - 372,478 2,096,378
Innovation and Technology 100,000 94,400 - 3,344,290 13,038,656
Equipment Rental 7,719,870 859,200 - 10,136,687 19,385,557
FI
D
U
C
I
A
R
Y
FU
N
D
S
Fire Pension 40,000 - - 1,917,975 2,096,375
PE
R
M
A
N
E
N
T
FU
N
D
S
Cemetery Endowment Care 75,000 - - 2,935,942 3,080,942
19,146,170$ 19,351,590$ 1,280,000$ 210,752,946$ 524,573,815$ TOTAL BUDGET
CA
P
I
T
A
L
P
R
O
J
E
C
T
S
EN
T
E
R
P
R
I
S
E
F
U
N
D
S
IN
T
E
R
N
A
L
S
E
R
V
I
C
E
F
U
N
D
S
GENERAL FUND
SP
E
C
I
A
L
R
E
V
E
N
U
E
F
U
N
D
S
DE
B
T
SE
R
V
I
C
E
Fund
319
2027-2028 Preliminary Budget Section V: Budget Details
2027 Budgeted Expenditures by Object, All Funds
(10 & 20)(30)(40)(60)
Personnel Supplies Services Capital
70,094,977$ 2,131,340$ 32,989,263$ 28,000$
General Transportation 343,825 5,000 729,226 15,930,676
Hotel/Motel Tax 57,750 3,200 116,150 -
Transportation Benefit District - - - -
Drug Forfeiture 416,319 69,200 93,170 -
Recreational Trails - - - -
Cumulative Reserve - - - -
Mitigation Fees - - - -
2020 LTGO A&B Refunding Bonds - - - -
SCORE 2009 A&B Bond - - - -
Municipal Park Construction - - 5,000 1,811,000
Capital Improvements - - - 10,105,000
Local Revitalization - - - -
Real Estate Excise Tax - - - -
Water 5,426,627 438,200 6,253,785 9,989,962
Sewer 3,359,679 198,400 2,263,380 2,712,990
Sewer Metro - - 27,628,000 -
Storm Drainage 5,303,930 93,400 2,919,400 1,499,613
Solid Waste - 48,600 36,298,700 -
Airport 618,251 1,013,000 388,600 246,000
Cemetery 1,075,695 344,000 222,700 -
Insurance 175,000 - 2,778,900 -
Workers' Compensation 304,265 - 798,800 -
Facilities 1,604,588 191,750 2,987,100 250,000
Communications 770,990 38,600 508,900 -
Innovation and Technology 3,281,198 514,200 5,047,180 155,000
Equipment Rental 1,705,952 1,250,200 624,050 2,445,911
FI
D
U
C
I
A
R
Y
FU
N
D
S
Fire Pension 273,770 - 15,000 -
PE
R
M
A
N
E
N
T
FU
N
D
S
Cemetery Endowment Care - - - -
94,812,816$ 6,339,090$ 122,667,304$ 45,174,152$
SP
E
C
I
A
L
R
E
V
E
N
U
E
F
U
N
D
S
DE
B
T
SE
R
V
I
C
E
TOTAL BUDGET
CA
P
I
T
A
L
P
R
O
J
E
C
T
S
EN
T
E
R
P
R
I
S
E
F
U
N
D
S
IN
T
E
R
N
A
L
S
E
R
V
I
C
E
F
U
N
D
S
Fund
GENERAL FUND
320
2027-2028 Preliminary Budget Section V: Budget Details
2027 Budgeted Expenditures by Object, All Funds (continued)
(70 & 80)(90)Interfund Ending Total
Debt Service Interfund Srv.Transfers Fund Balance Budget
-$ 19,989,576$ 705,000$ 44,125,718$ 170,063,874$
General Transportation 288,900 169,400 100,000 6,660,758 24,227,785
Hotel/Motel Tax - - - 454,573 631,673
Transportation Benefit District - - 3,762,323 4,499,052 8,261,375
Drug Forfeiture - 32,800 - 427,057 1,038,546
Recreational Trails - - 60,000 22,429 82,429
Cumulative Reserve - - 9,065,600 32,288,478 41,354,078
Mitigation Fees - - 1,134,567 3,141,170 4,275,737
2020 LTGO A&B Refunding Bonds 1,497,100 - - 523,605 2,020,705
SCORE 2009 A&B Bond 1,366,700 - - - 1,366,700
Municipal Park Construction - - - 1,507,745 3,323,745
Capital Improvements - - - 6,041,845 16,146,845
Local Revitalization - - - 52,537 52,537
Real Estate Excise Tax - - 3,838,200 9,591,507 13,429,707
Water 2,893,300 3,128,130 21,000 8,054,510 36,205,514
Sewer 375,900 1,915,720 21,000 26,260,846 37,107,915
Sewer Metro - - - 6,412,725 34,040,725
Storm Drainage 657,400 3,281,770 95,000 12,878,364 26,728,877
Solid Waste - 94,400 - 3,959,507 40,401,207
Airport 91,600 369,414 - 1,771,314 4,498,179
Cemetery - 562,420 - 1,419,426 3,624,241
Insurance - - - 948,916 3,902,816
Workers' Compensation - 1,900 - 4,193,779 5,298,744
Facilities - 679,320 548,900 530,295 6,791,953
Communications - 386,600 - 391,288 2,096,378
Innovation and Technology - 776,060 - 3,265,018 13,038,656
Equipment Rental - 788,000 - 12,571,444 19,385,557
FI
D
U
C
I
A
R
Y
FU
N
D
S
Fire Pension - - - 1,807,605 2,096,375
PE
R
M
A
N
E
N
T
FU
N
D
S
Cemetery Endowment Care - - - 3,080,942 3,080,942
7,170,900$ 32,175,510$ 19,351,590$ 196,882,453$ 524,573,815$
SP
E
C
I
A
L
R
E
V
E
N
U
E
F
U
N
D
S
DE
B
T
SE
R
V
I
C
E
TOTAL BUDGET
CA
P
I
T
A
L
P
R
O
J
E
C
T
S
EN
T
E
R
P
R
I
S
E
F
U
N
D
S
IN
T
E
R
N
A
L
S
E
R
V
I
C
E
F
U
N
D
S
Fund
GENERAL FUND
321
2027-2028 Preliminary Budget Section V: Budget Details
2028 Budgeted Revenue by Type, All Funds
Licenses &Charges for Fines &
Permits Services Forfeitures
93,580,085$ 3,776,700$ 5,354,141$ 11,768,215$ 4,235,100$
General Transportation 4,245,000 - 6,108,000 - -
Hotel/Motel Tax 180,800 - - - -
Transportation Benefit District 2,195,500 - - - -
Drug Forfeiture - - - 42,300 231,900
Recreational Trails - - 7,000 - -
Cumulative Reserve - - - - -
Mitigation Fees - - - 816,000 -
2020 LTGO A&B Refunding Bonds 200,000 - - - -
SCORE 2009 A&B Bond - - 62,360 1,303,140 -
Municipal Park Construction 925,000 - - 110,700 -
Capital Improvements - - - - -
Local Revitalization - - - - -
Real Estate Excise Tax 1,800,000 - - - -
Water - - - 25,671,700 -
Sewer - - - 12,559,700 -
Sewer Metro - - - 31,772,000 -
Storm Drainage - - - 15,093,900 -
Solid Waste - - - 38,804,200 -
Airport - - - 1,275,700 -
Cemetery - - - 1,816,800 -
Insurance - - - 2,986,600 -
Workers' Compensation - - - - -
Facilities - - - 5,897,080 -
Communications - - - 1,797,800 -
Innovation and Technology
(includes Multimedia)- - - 10,880,994 -
Equipment Rental - - - 669,800 -
FI
D
U
C
I
A
R
Y
FU
N
D
S
Fire Pension - - 138,400 - -
PE
R
M
A
N
E
N
T
FU
N
D
S
Cemetery Endowment Care - - - 70,000 -
103,126,385$ 3,776,700$ 11,669,901$ 163,336,629$ 4,467,000$
Fund Taxes Intergov't
GENERAL FUND
SP
E
C
I
A
L
R
E
V
E
N
U
E
F
U
N
D
S
DE
B
T
SE
R
V
I
C
E
TOTAL BUDGET
CA
P
I
T
A
L
P
R
O
J
E
C
T
S
EN
T
E
R
P
R
I
S
E
F
U
N
D
S
IN
T
E
R
N
A
L
S
E
R
V
I
C
E
F
U
N
D
S
322
2027-2028 Preliminary Budget Section V: Budget Details
2028 Budgeted Revenue by Type, All Funds (continued)
Miscellaneous Interfund Other Beginning Total
Revenue Transfers Sources Fund Balance Resources
2,483,600$ 126,000$ 75,000$ 44,125,718$ 165,524,559$
General Transportation 250,000 4,373,873 - 6,660,758 21,637,631
Hotel/Motel Tax 15,000 - - 454,573 650,373
Transportation Benefit District 100,000 - - 4,499,052 6,794,552
Drug Forfeiture 58,100 - - 427,057 759,357
Recreational Trails 2,000 - - 22,429 31,429
Cumulative Reserve 1,100,000 153,200 - 32,288,478 33,541,678
Mitigation Fees 486,600 - - 3,141,170 4,443,770
2020 LTGO A&B Refunding Bonds - 1,305,800 - 523,605 2,029,405
SCORE 2009 A&B Bond - - - - 1,365,500
Municipal Park Construction 122,400 2,175,000 - 1,507,745 4,840,845
Capital Improvements 751,000 18,835,000 - 6,041,845 25,627,845
Local Revitalization 1,000 - - 52,537 53,537
Real Estate Excise Tax - - - 9,591,507 11,391,507
Water 630,000 - 550,000 8,054,510 34,906,210
Sewer 850,000 - 325,000 26,260,846 39,995,546
Sewer Metro 50,000 - - 6,412,725 38,234,725
Storm Drainage 815,000 - 300,000 12,878,364 29,087,264
Solid Waste 125,000 - - 3,959,507 42,888,707
Airport 1,757,600 - - 1,771,314 4,804,614
Cemetery 50,000 - - 1,419,426 3,286,226
Insurance 30,000 - - 948,916 3,965,516
Workers' Compensation 1,320,000 - 30,000 4,193,779 5,543,779
Facilities 90,000 1,300,000 - 530,295 7,817,375
Communications 5,000 - - 391,288 2,194,088
Innovation and Technology
(includes Multimedia)100,000 50,000 - 3,265,018 14,296,012
Equipment Rental 7,545,990 842,800 - 12,571,444 21,630,034
FI
D
U
C
I
A
R
Y
FU
N
D
S
Fire Pension 40,000 - - 1,807,605 1,986,005
PE
R
M
A
N
E
N
T
FU
N
D
S
Cemetery Endowment Care 75,000 - - 3,080,942 3,225,942
18,853,290$ 29,161,673$ 1,280,000$ 196,882,453$ 532,554,031$
Fund
GENERAL FUND
SP
E
C
I
A
L
R
E
V
E
N
U
E
F
U
N
D
S
DE
B
T
SE
R
V
I
C
E
TOTAL BUDGET
CA
P
I
T
A
L
P
R
O
J
E
C
T
S
EN
T
E
R
P
R
I
S
E
F
U
N
D
S
IN
T
E
R
N
A
L
S
E
R
V
I
C
E
F
U
N
D
S
323
2027-2028 Preliminary Budget Section V: Budget Details
2028 Budgeted Expenditures by Object, All Funds
(10 & 20)(30)(40)(60)
Personnel Supplies Services Capital
74,042,197$ 2,141,822$ 30,635,947$ 10,000$
General Transportation 376,350 - 688,170 13,682,000
Hotel/Motel Tax 57,750 3,200 116,150 -
Transportation Benefit District - - - -
Drug Forfeiture 446,561 69,200 93,170 -
Recreational Trails - - - -
Cumulative Reserve - - - -
Mitigation Fees - - - -
2020 LTGO A&B Refunding Bonds - - - -
SCORE 2009 A&B Bond - - - -
Municipal Park Construction - - 5,000 4,206,000
Capital Improvements - - - 18,885,000
Local Revitalization - - - -
Real Estate Excise Tax - - - -
Water 5,698,830 435,200 6,613,035 9,443,200
Sewer 3,517,010 197,500 2,316,080 4,850,800
Sewer Metro - - 31,151,000 -
Storm Drainage 5,556,749 92,400 2,997,850 2,041,288
Solid Waste - 48,600 38,540,400 -
Airport 642,443 1,019,000 404,400 200,000
Cemetery 1,136,226 355,500 229,150 -
Insurance 175,000 - 2,990,100 -
Workers' Compensation 306,526 - 798,800 -
Facilities 1,696,118 152,250 3,100,000 1,000,000
Communications 806,556 41,700 531,400 -
Innovation and Technology 3,442,016 459,800 6,081,231 155,000
Equipment Rental 1,798,043 1,250,200 624,050 1,289,214
FI
D
U
C
I
A
R
Y
FU
N
D
S
Fire Pension 273,770 - 15,000 -
PE
R
M
A
N
E
N
T
FU
N
D
S
Cemetery Endowment Care - - - -
99,972,145$ 6,266,372$ 127,930,933$ 55,762,502$
Fund
GENERAL FUND
SP
E
C
I
A
L
R
E
V
E
N
U
E
F
U
N
D
S
DE
B
T
SE
R
V
I
C
E
CA
P
I
T
A
L
P
R
O
J
E
C
T
S
EN
T
E
R
P
R
I
S
E
F
U
N
D
S
IN
T
E
R
N
A
L
S
E
R
V
I
C
E
F
U
N
D
S
TOTAL BUDGET
324
2027-2028 Preliminary Budget Section V: Budget Details
2028 Budgeted Expenditures by Object, All Funds (continued)
(70 & 80)(90)Interfund Ending Total
Debt Service Interfund Srv.Transfers Fund Balance Budget
2,500,000$ 20,828,654$ 705,000$ 34,660,939$ 165,524,559$
General Transportation 287,200 56,000 100,000 6,447,911 21,637,631
Hotel/Motel Tax - - - 473,273 650,373
Transportation Benefit District - - 3,100,000 3,694,552 6,794,552
Drug Forfeiture - 33,300 - 117,126 759,357
Recreational Trails - - - 31,429 31,429
Cumulative Reserve - - 17,124,800 16,416,878 33,541,678
Mitigation Fees - - 1,018,873 3,424,897 4,443,770
2020 LTGO A&B Refunding Bonds 1,505,800 - - 523,605 2,029,405
SCORE 2009 A&B Bond 1,365,500 - - - 1,365,500
Municipal Park Construction - - - 629,845 4,840,845
Capital Improvements - - 153,200 6,589,645 25,627,845
Local Revitalization - - - 53,537 53,537
Real Estate Excise Tax - - 6,182,800 5,208,707 11,391,507
Water 3,143,400 3,530,140 50,000 5,992,405 34,906,210
Sewer 632,700 2,293,690 50,000 26,137,766 39,995,546
Sewer Metro - - - 7,083,725 38,234,725
Storm Drainage 916,200 3,638,630 124,000 13,720,147 29,087,264
Solid Waste - 99,700 - 4,200,007 42,888,707
Airport 91,700 324,220 - 2,122,851 4,804,614
Cemetery - 579,540 - 985,810 3,286,226
Insurance - - - 800,416 3,965,516
Workers' Compensation - 1,900 - 4,436,553 5,543,779
Facilities - 695,810 553,000 620,197 7,817,375
Communications - 399,600 - 414,832 2,194,088
Innovation and Technology - 794,680 - 3,363,285 14,296,012
Equipment Rental - 814,200 - 15,854,327 21,630,034
FI
D
U
C
I
A
R
Y
FU
N
D
S
Fire Pension - - - 1,697,235 1,986,005
PE
R
M
A
N
E
N
T
FU
N
D
S
Cemetery Endowment Care - - - 3,225,942 3,225,942
10,442,500$ 34,090,064$ 29,161,673$ 168,927,842$ 532,554,031$
Fund
GENERAL FUND
SP
E
C
I
A
L
R
E
V
E
N
U
E
F
U
N
D
S
DE
B
T
SE
R
V
I
C
E
CA
P
I
T
A
L
P
R
O
J
E
C
T
S
EN
T
E
R
P
R
I
S
E
F
U
N
D
S
IN
T
E
R
N
A
L
S
E
R
V
I
C
E
F
U
N
D
S
TOTAL BUDGET
325
2027-2028 Preliminary Budget Section V: Budget Details
2027 Budget Summary, All Funds
Beginning
Fund Balance
2027
Resources
2027
Expenditures
Ending
Fund Balance
$49,512,882 $120,550,992 $125,938,156 $44,125,718
General Transportation 8,172,889 16,054,896 17,567,027 6,660,758
Hotel/Motel Tax 433,373 198,300 177,100 454,573
Transportation Benefit Distrcit 5,989,775 2,271,600 3,762,323 4,499,052
Drug Forfeiture 712,446 326,100 611,489 427,057
Recreational Trails 73,429 9,000 60,000 22,429
Cumulative Reserve 40,254,078 1,100,000 9,065,600 32,288,478
Mitigation Fees 2,973,137 1,302,600 1,134,567 3,141,170
2020 LTGO A&B Refunding Bonds 523,605 1,497,100 1,497,100 523,605
SCORE 2009 A&B Bond - 1,366,700 1,366,700 -
Municipal Park Construction 1,652,345 1,671,400 1,816,000 1,507,745
Capital Improvements 5,340,845 10,806,000 10,105,000 6,041,845
Local Revitalization 51,537 1,000 - 52,537
Real Estate Excise Tax 11,629,707 1,800,000 3,838,200 9,591,507
Water 11,303,814 24,901,700 28,151,004 8,054,510
Sewer 23,664,915 13,443,000 10,847,069 26,260,846
Sewer Metro 6,105,725 27,935,000 27,628,000 6,412,725
Storm Drainage 11,047,877 15,681,000 13,850,513 12,878,364
Solid Waste 3,743,007 36,658,200 36,441,700 3,959,507
Airport 1,576,204 2,921,975 2,726,865 1,771,314
Cemetery 1,797,441 1,826,800 2,204,815 1,419,426
Insurance 1,097,416 2,805,400 2,953,900 948,916
Workers' Compensation 3,948,744 1,350,000 1,104,965 4,193,779
Facilities 440,383 6,351,570 6,261,658 530,295
Communications 372,478 1,723,900 1,705,090 391,288
Innovation and Technology 3,344,290 9,694,366 9,773,638 3,265,018
Equipment Rental 10,136,687 9,248,870 6,814,113 12,571,444
FID
U
C
I
A
R
Y
FU
N
D
S
Fire Pension 1,917,975 178,400 288,770 1,807,605
PE
R
M
A
N
E
N
T
FU
N
D
S
Cemetery Endowment Care 2,935,942 145,000 - 3,080,942
$210,752,946 $313,820,869 $327,691,362 $196,882,453
IN
T
E
R
N
A
L
S
E
R
V
I
C
E
F
U
N
D
S
SUBTOTAL
TOTAL BUDGET $524,573,815 $524,573,815
SP
E
C
I
A
L
R
E
V
E
N
U
E
F
U
N
D
S
DE
B
T
SE
R
V
I
C
E
EN
T
E
R
P
R
I
S
E
F
U
N
D
S
CA
P
I
T
A
L
PR
O
J
E
C
T
S
Fund
GENERAL FUND
326
2027-2028 Preliminary Budget Section V: Budget Details
2028 Budget Summary, All Funds
Beginning
Fund Balance
2028
Resources
2028
Expeditures
Ending
Fund Balance
$44,125,718 $121,398,841 $130,863,620 $34,660,939
General Transportation 6,660,758 14,976,873 15,189,720 6,447,911
Hotel/Motel Tax 454,573 195,800 177,100 473,273
Transportation Benefit Distrcit 4,499,052 2,295,500 3,100,000 3,694,552
Drug Forfeiture 427,057 332,300 642,231 117,126
Recreational Trails 22,429 9,000 - 31,429
Cumulative Reserve 32,288,478 1,253,200 17,124,800 16,416,878
Mitigation Fees 3,141,170 1,302,600 1,018,873 3,424,897
2020 LTGO A&B Refunding Bonds 523,605 1,505,800 1,505,800 523,605
SCORE 2009 A&B Bond - 1,365,500 1,365,500 -
Municipal Park Construction 1,507,745 3,333,100 4,211,000 629,845
Capital Improvements 6,041,845 19,586,000 19,038,200 6,589,645
Local Revitalization 52,537 1,000 - 53,537
Real Estate Excise Tax 9,591,507 1,800,000 6,182,800 5,208,707
Water 8,054,510 26,851,700 28,913,805 5,992,405
Sewer 26,260,846 13,734,700 13,857,780 26,137,766
Sewer Metro 6,412,725 31,822,000 31,151,000 7,083,725
Storm Drainage 12,878,364 16,208,900 15,367,117 13,720,147
Solid Waste 3,959,507 38,929,200 38,688,700 4,200,007
Airport 1,771,314 3,033,300 2,681,763 2,122,851
Cemetery 1,419,426 1,866,800 2,300,416 985,810
Insurance 948,916 3,016,600 3,165,100 800,416
Workers' Compensation 4,193,779 1,350,000 1,107,226 4,436,553
Facilities 530,295 7,287,080 7,197,178 620,197
Communications 391,288 1,802,800 1,779,256 414,832
Innovation and Technology 3,265,018 11,030,994 10,932,727 3,363,285
Equipment Rental 12,571,444 9,058,590 5,775,707 15,854,327
FID
U
C
I
A
R
Y
FU
N
D
S
Fire Pension 1,807,605 178,400 288,770 1,697,235
PE
R
M
A
N
E
N
T
FU
N
D
S
Cemetery Endowment Care 3,080,942 145,000 - 3,225,942
$196,882,453 $335,671,578 $363,626,189 $168,927,842
$532,554,031
IN
T
E
R
N
A
L
S
E
R
V
I
C
E
F
U
N
D
S
SUBTOTAL
TOTAL BUDGET $532,554,031
SP
E
C
I
A
L
R
E
V
E
N
U
E
F
U
N
D
S
DE
B
T
SE
R
V
I
C
E
EN
T
E
R
P
R
I
S
E
F
U
N
D
S
CA
P
I
T
A
L
P
R
O
J
E
C
T
S
Fund
GENERAL FUND
327
2027-2028 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 in the left column, in blue. Next to each department unit are the
funds administered by that department, color-coded by fund type.
Internal Service
Funds General Fund Special
Revenue Funds
Debt Service
Funds
Capital Projects
Funds
Enterprise
Funds
Workers'
Compensation
Mayor and
Council General Fund Communications
Administration General Fund Facilities
Community
Development General Fund Hotel / Motel
Tax
Cumulative
Reserve
Mitigation Fees
General Fund Finance
Human Services General Fund
Police General Fund Drug Forfeiture
Public Works General Fund
Water
Sewer
Storm
Innovation &
Technology
City of Auburn Funds by Type and Administrative Department
Parks &
Recreation General Fund Recreational Tails Municipal Park
Construction Cemetery
Innovation &
Technology
Airport
General
Transportation
Transportation
Benefit District
Equipment Rental
Municipal Court General Fund
Insurance
Legal General Fund
Debt Service
(multiple)
Sewer Metro
Capital
Improvements
Local Revitalization
Real Estate Excise
Tax
Solid Waste
Human
Resources General Fund
328
2027-2028 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, nine departments, and the Municipal
Court. City departments are further subdivided into divisions.
Administrative or Support Departments:
Mayor and City Council: This department provides overall administration to the entire City and
includes expenditures related to the operation of the City Council. The Communications Division also
falls under the Mayor and City Council Department.
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 the Emergency Management and
Facilities divisions.
Human Resources: This department provides centralized personnel and risk management services
to all City departments and oversees the Workers’ Compensation self-insurance fund.
Finance: The Finance Department 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: This department provides centralized legal services for City departments, oversees property
management, and includes the City Clerk’s Office.
Municipal Court: The Municipal Court provides timely processing and adjudication gross
misdemeanors, misdemeanors, traffic infractions, parking citations, photo enforcement and other City
of Auburn municipal code violations.
Community Development: The Community Development Department provides citywide land use
planning, economic development, permitting, inspection services, code compliance, business
licenses, and housing repair 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.
Police: This department provides all police services in the City of Auburn as well as jail services at
the South Correctional Entity (SCORE).
329
2027-2028 Preliminary Budget Section V: Budget Details
Public Works: The Public Works Department includes engineering services; water, sewer, and
storm utilities; equipment rental services, street maintenance, street capital construction projects,
vegetation management, and the Auburn Municipal Airport.
Parks, Arts and Recreation: Provides recreational services, senior citizen services, provides arts
and culture, and maintenance of park facilities. The Parks Department also manages the Mountain
View Cemetery, the Auburn Golf Course, and parks construction projects.
Innovation & Technology: Provides management, oversight, and support of all technology within
the City including desktop and network applications.
330
2027-2028 Preliminary Budget Section V: Budget Details
Budgeted Expenditures by Administrative Structure
2025 2026 2026 2027 2028
Actual Adj. Budget Estimate Budget Budget
MAYOR & COUNCIL:
Mayor and Council 2,209,136$ 3,128,479$ 2,471,335$ 2,860,081$ 3,003,484$
Communications 1,440,398 1,519,411 1,375,505 1,705,090 1,779,256
3,649,534 4,647,890 3,846,840 4,565,171 4,782,740
ADMINISTRATION DIRECTOR:
Administration 909,560 1,134,101 1,006,636 1,362,125 1,400,878
Facilities 4,576,913 6,594,012 6,362,033 6,261,658 7,197,178
5,486,473 7,728,113 7,368,669 7,623,783 8,598,056
HUMAN RESOURCES DIRECTOR:
Human Resources 7,057,303 7,975,781 8,025,368 3,135,471 3,248,495
Worker's Compensation 2,266,412 1,060,400 1,060,400 1,104,965 1,107,226
9,323,715 9,036,181 9,085,768 4,240,436 4,355,721
FINANCE DIRECTOR:
Finance 5,868,363 5,946,075 5,790,985 5,970,834 6,231,336
Non-Departmental 20,065,735 8,116,061 7,495,400 3,607,700 6,141,500
Cumulative Reserve 5,194,402 5,819,647 5,819,647 9,065,600 17,124,800
Mitigation Fees 4,081,811 11,416,224 11,813,130 1,134,567 1,018,873
Debt Service Funds 1,880,914 2,867,300 2,867,300 2,863,800 2,871,300
Capital Improvements 24,600,884 39,983,183 39,484,113 10,105,000 19,038,200
Local Revitalization 1,003,087 1,253,777 1,253,777 - -
Real Estate Excise Tax 3,984,505 7,236,836 7,235,836 3,838,200 6,182,800
Sewer Metro 22,365,137 24,472,000 24,472,000 27,628,000 31,151,000
Solid Waste 32,189,877 34,105,837 34,105,837 36,441,700 38,688,700
Insurance 4,347,451 5,771,818 5,771,818 2,953,900 3,165,100
Fire Pension 234,939 207,840 207,840 288,770 288,770
Cemetery Endowment Care - - - - -
125,817,105 147,196,598 146,317,683 103,898,071 131,902,379
CITY ATTORNEY:
Legal 4,625,239 5,034,879 5,158,208 5,606,838 5,768,244
4,625,239 5,034,879 5,158,208 5,606,838 5,768,244
PRESIDING JUDGE:
Municipal Court - 302,163 258,163 7,986,069 5,064,077
- 302,163 258,163 7,986,069 5,064,077
COMMUNITY DEV. DIRECTOR
Community Development 7,171,350 8,892,934 8,554,708 7,321,354 7,906,927
Hotel/Motel Tax 283,150 195,100 152,670 177,100 177,100
7,454,500 9,088,034 8,707,378 7,498,454 8,084,027
HUMAN SERVICES DIRECTOR
Human Services 2,710,974 4,440,554 4,135,108 5,076,203 5,357,153
2,710,974 4,440,554 4,135,108 5,076,203 5,357,153
POLICE CHIEF:
Police 45,463,805 49,265,720 50,256,194 51,932,539 54,393,052
Drug Forfeiture 454,627 408,486 386,940 611,489 642,231
45,918,432 49,674,206 50,643,134 52,544,028 55,035,283
PUBLIC WORKS DIRECTOR
Public Works 10,877,862 12,277,878 11,987,094 11,886,659 12,287,832
General Transportation 27,775,712 44,997,944 44,997,944 17,567,027 15,189,720
Transportation Benefit District 1,685,254 4,164,111 4,164,111 3,762,323 3,100,000
Water 23,951,623 37,097,339 36,677,892 28,151,004 28,913,805
Sewer 9,417,029 26,164,612 25,813,697 10,847,069 13,857,780
Storm Drainage 12,877,467 30,106,675 29,768,535 13,850,513 15,367,117
Airport 3,465,229 5,901,466 5,831,081 2,726,865 2,681,763
Equipment Rental 10,560,213 9,383,338 9,115,346 6,814,113 5,775,707
100,610,389 170,093,363 168,355,700 95,605,573 97,173,724
PARKS DIRECTOR:
Parks, Arts & Recreation 16,562,331 18,796,536 17,671,983 19,192,283 20,060,642
Recreational Trails - - - 60,000 -
Municipal Park Construction 522,554 5,315,819 5,315,819 1,816,000 4,211,000
Cemetery 2,099,640 2,175,007 2,144,353 2,204,815 2,300,416
19,184,525 26,287,362 25,132,155 23,273,098 26,572,058
INNOVATION & TECHNOLOGY DIRECTOR:
Innovation and Technology 9,279,499 9,628,773 9,413,798 9,773,638 10,932,727
9,279,499 9,628,773 9,413,798 9,773,638 10,932,727
RESERVES:
General Fund 52,981,822 40,716,241 49,512,882 44,125,718 34,660,939
Special Revenue Funds 81,614,274 55,635,401 58,609,127 47,493,517 30,606,066
Debt Service Funds 498,405 498,505 523,605 523,605 523,605
Capital Funds 24,429,150 17,744,976 18,674,434 17,193,634 12,481,734
Enterprise Funds
Utilities 91,700,249 48,556,070 55,865,339 57,565,952 57,134,050
Airport 2,656,713 1,234,519 1,576,204 1,771,314 2,122,851
Cemetery 1,623,094 1,144,887 1,797,441 1,419,426 985,810
Internal Service Funds 17,743,683 17,879,375 19,339,998 21,900,740 25,489,610
Fiduciary Funds 1,870,815 1,839,475 1,917,975 1,807,605 1,697,235
Permanent Funds 2,732,042 2,822,042 2,935,942 3,080,942 3,225,942
277,850,247 188,071,491 210,752,947 196,882,453 168,927,842
TOTAL ALL FUNDS $ 611,910,632 $ 631,229,607 $ 649,175,551 $ 524,573,815 $ 532,554,031
331
2027-2028 Preliminary Budget Section V: Budget Details
Budgeted General Fund Expenditures by Department
The largest percentage of the General Fund expenditure budget in 2027 and 2028 is the Police
Department, which is allocated just over 41% each year. Parks, Arts and Recreation and Public
Works department are also consistent in both years of the biennium, holding approximately 15% and
9%, respectively, of the total General Fund budget.
The Municipal Court represents 6.3% of the General Fund budget in 2027, but that allocation drops
to 3.9% of the 2028 budget, due to an anticipated reduction in expenditures related to the King
County District Court.
Conversely, Non-Departmental expenditures are 2.9% of total General Fund expenditure budget in
2027 and increase to 4.7% of total expenditures budgeted in 2028. This increase is attributed to
expected debt service payments for the Facility Master Plan, which is detailed further in Section VI –
Program Improvements.
The allocation of budgeted expenditures across the remaining departments within the General Fund
is relatively consistent between 2027 and 2028.
*Other Departments include Non-Departmental (2.9%), Human Resources (2.5%), Mayor & City Council (2.3%) and
Administration (1.2%).
332
2027-2028 Preliminary Budget Section V: Budget Details
*Other Departments include Human Resources (2.5%), Mayor & City Council (2.3%) and Administration (1.2%).
333
2027-2028 Preliminary Budget Section V: Budget Details
Budgeted General Fund Expenditures by Program
2027 2028
Budget Budget
MAYOR & COUNCIL:
Administration 1,204,075$ 1,280,437$
City Policy & Legislation 138,983 153,589
External Government Affairs & Relations 333,702 349,920
Internal Training & Development 389,192 397,078
Legislative Engagement (Council) 382,135 400,988
Sister Cities 52,302 53,894
Cross-Dept - External Community Engagement 359,692 367,578
2,860,081 3,003,484
ADMINISTRATION:
Administration 1,066,024 1,090,649
Emergency Mgmt - Administration 84,224 87,596
Emergency Mgmt - EMPG Grant 45,606 46,669
Emergency Mgmt - Response & Recovery Capacity 33,410 35,078
Emergency Mgmt - Training, Educuation & Outreach 45,040 47,009
Cross-Dept - Emergency Preparedness 61,517 64,859
Cross-Dept - Special Events 26,304 29,018
1,362,125 1,400,878
HUMAN RESOURCES:
Administration 966,718 1,015,741
Talent Acquisition & Workforce Development 710,162 729,199
Employee & Labor Relations 497,367 513,594
Civil Service & Public Safety Hiring 420,901 432,805
Benefits, Wellness, & Employee Support 540,323 557,156
3,135,471 3,248,495
FINANCE:
Administration 1,392,604 1,430,757
Accounting Services & Financial Reporting 980,966 1,014,929
Financial Operations 908,940 958,143
Financial Planning & Analysis 750,400 797,420
Cross-Dept - Tax 586,289 610,810
Utility Billing & Customer Service 1,351,635 1,419,277
5,970,834 6,231,336
LEGAL:
Administration 1,308,622 1,369,170
Civil Division 606,461 633,735
Clerk's Office 1,809,219 1,782,798
Prosecution Division 1,288,742 1,366,248
Real Estate Division 593,794 616,293
5,606,838 5,768,244
MUNICIPAL COURT:
Administration 3,100,296 1,051,784
Judicial Services 716,393 738,763
Court Operations 1,673,386 1,738,370
Court Support Services 1,194,194 713,260
Technology & Case Management 200,000 200,000
Cross-Dept - Photo Enforcement 1,101,800 621,900
7,986,069 5,064,077
SUBTOTAL 26,921,418$ 24,716,514$
334
2027-2028 Preliminary Budget Section V: Budget Details
Budgeted General Fund Expenditures by Program (continued)
2027 2028
Budget Budget
COMMUNITY DEVELOPMENT:
Administration 1,919,083$ 2,007,748$
Economic Development 616,063 638,342
Business Improvement Area (BIA) 134,533 137,545
Housing Repair 650,332 668,709
Code Compliance 562,592 591,342
Abatement 98,596 100,857
Cross-Dept - Building 910,694 972,404
Cross-Dept - Current Planning 877,848 927,668
Cross-Dept - Development Engineering 506,743 528,700
Cross-Dept - Long Range Planning 439,230 458,588
Cross-Dept - Special Events 72,879 77,835
Cross-Dept - Tax 232,761 247,439
New Request: Rental Inspection Program - 249,750
New Request: Downtown Recruitment/Retention Incentives 300,000 300,000
7,321,354 7,906,927
HUMAN SERVICES
Administration 1,270,077 1,303,525
CDBG 500,000 500,000
Clean & Sober Housing 15,382 16,512
Move-in Assistance Program 44,619 46,934
Human Services Support 2,535,746 2,751,777
Anti-Homelessness Support 710,379 738,405
5,076,203 5,357,153
POLICE:
Administration 18,341,399 18,939,834
Police Operations 16,117,378 17,057,061
Investigations 3,637,306 3,836,508
Special Units 2,853,129 3,023,608
Support Services 1,581,832 1,674,731
Animal Control 359,342 379,989
SCORE 7,836,000 8,236,000
Cross-Dept - Photo Enforcement 374,563 400,931
Cross-Dept - Special Events 55,550 68,000
New Request: Program Modern Axon Contract 772,500 772,500
New Request: Downtown Park Activation 3,540 3,890
51,932,539 54,393,052
PUBLIC WORKS:
Administration 3,689,401 3,828,420
Transportation 5,712,073 5,919,731
Cross-Dept - Building 33,530 34,767
Cross-Dept - Current Planning 96,241 100,224
Cross-Dept - Development Engineering 531,171 555,056
Cross-Dept - Emergency Preparedness 123,343 128,763
Cross-Dept - External Community Engagement 107,531 113,387
Cross-Dept - Long Range Planning 77,820 81,066
Cross-Dept - Photo Enforcement 1,358,519 1,362,314
Cross-Dept - Special Events 157,030 164,104
11,886,659 12,287,832
SUBTOTAL 76,216,755$ 79,944,964$
335
2027-2028 Preliminary Budget Section V: Budget Details
Budgeted General Fund Expenditures by Program (continued)
2027 2028
Budget Budget
PARKS, ARTS & RECREATION:
Administration 5,394,070$ 5,672,532$
Golf - Golf & Pro Shop Administration 2,046,360 2,109,286
Golf - Tournaments & Events 225,307 233,628
Recreation - Administration 165,757 170,269
Recreation - Fee-Based Programs 1,210,382 1,270,395
Recreation - The REC Teen Center 209,946 218,872
Recreation - Youth Camps 648,682 672,218
Recreation - Comm Based Free Programming 190,216 198,292
Recreation - Public Facility Rentals 455,624 476,118
Recreation - Cascade Bike Grt Funded Prg 195,838 203,994
Senior Center - Senior Program Admin 812,026 844,824
Senior Center - Fee-Based Programs 194,129 204,864
Senior Center - Senior Resource Nav 328,001 343,247
Parks Maintenance - Maintenance & Operations 3,591,761 3,760,626
Parks Maintenance - Community Beautification 269,761 273,123
Museum & Farm - Operations 646,202 674,226
Arts - Performing Arts 437,415 443,810
Arts - General Operations 458,658 468,866
Arts - Grant Funded Programs 95,166 95,633
Cross-Dept - External Community Engagement 3,780 3,780
Cross-Dept - Special Events 875,792 925,159
New Request: Parks-Golf Course-Convert S59 To FTE 81,220 91,520
New Request: Downtown Park Activation 352,390 365,360
New Request: Theater Operations Start-Up Costs 303,800 340,000
19,192,283 20,060,642
NON-DEPARTMENTAL:
Retirees and Pension 602,000 602,000
AVHS and Misc Contingencies 1,946,600 3,147,900
Cross-Dept - Photo Enforcement 705,000 705,000
New Request: FTE Custodian 98,700 105,200
New Request: Unaffiliated Employee Longevity Pay Program 255,400 281,400
New Request: Facilities Master Plan - Debt Service - 1,300,000
3,607,700 6,141,500
Ending Fund Balance - General Fund 44,125,718 34,660,939
SUBTOTAL 66,925,701$ 60,863,081$
TOTAL GENERAL FUND 170,063,874$ 165,524,559$
336
2027-2028 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.
2027 2027 2028 2028
Transfers Out Transfers In Transfers Out Transfers In
001 General Fund 705,000$ 139,500$ 705,000$ 126,000$
102 General Transportation 100,000 5,651,390 100,000 4,373,873
105 Transportation Benefit District 3,762,323 - 3,100,000 -
120 Recreational Trails 60,000 - - -
122 Cumulative Reserve 9,065,600 - 17,124,800 153,200
124 Mitigation Fees 1,134,567 - 1,018,873 -
232 2020 LTGO A&B Refunding Bonds - 1,297,100 - 1,305,800
321 Municipal Park Construction - 515,000 - 2,175,000
328 Capital Improvement Projects - 10,055,000 153,200 18,835,000
331 Real Estate Excise Tax 3,838,200 - 6,182,800 -
430 Water 21,000 - 50,000 -
431 Sewer 21,000 - 50,000 -
432 Storm Drainage 95,000 - 124,000 -
505 Facilities 548,900 740,000 553,000 1,300,000
518 Innovation & Technology - 94,400 - 50,000
550 Equipment Rental - 859,200 - 842,800
Total 19,351,590$ 19,351,590$ 29,161,673$ 29,161,673$
Fund Fund Name
337
338
2027-2028 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 Name
The name of the improvement as proposed by the department.
Department Name
The department requesting the improvement.
Program Type
Indicates whether this is a new proposed program or the enhancement of a current program.
Duration
Indicates whether the budget for the proposed improvement is a one-time (OT) request that will end
after 2027-2028 or will be an ongoing (OG) request that will continue beyond 2028.
Level of Service
Indicates whether the purpose of the proposed improvement is to maintain or increase the
department’s current level of service.
2027 Cost of Improvement
Estimated cost, net of estimated revenue, by the department to implement the program improvement
in 2027.
2028 Cost of Improvement
Estimated cost, net of estimated revenue, by the department to implement the program improvement
in 2028.
FTE
Whether the proposed improvement includes a request for a new FTE in 2027 or 2028.
Description of Improvement
A brief summary of the program improvement.
339
2027-2028 Preliminary Budget Section VI: Program Improvements
2027-2028 Program Improvements by Department
The following tables summarize the program improvements that have been included in the 2027-
2028 budget. The recommended levels of funding are indicated under the “Expenditures (net of
revenues)” columns.
Page #Dept/Name Title 2027 2028 2027 2028 FTE Potential Funding Source
341 AIR.0006 Airport Operations Truck Replacement - - 64,000 - -Fund Balance - 435 (Airport)
342 CEM.0010 Inc. Budget Allowed Base for 2027-28 - - 21,550 36,275 -Fund Balance - 436 (Cemetery)
345 ENG.0057 Survey Trimble XS12 Total Station - - 66,000 - -Fund Balance - 102 (Gen. Transp) & 430/431/432 (Utilities Funds)
347 ENG.0060 Capital Bonding Program 6 LTE Staffing - - 153,200 - -Fund Balance - 122 (Cumulative Reserve)
349 FIN.0032 Springbrook Replacement - - - 1,000,000 -Interfund Revenues
351 IS.0098 TRAKiT Replacement - - 291,900 136,800 -Interfund Revenues
359 STM.0011 Pump and Equipment Trailer - - 40,000 - -Interfund Revenues
Total -$ -$ 636,650$ 1,173,075$ -
Page #Dept/Name Title 2027 2028 2027 2028 FTE Potential Funding Source
343 ENG.0055 Street Channelization - - 585,126 501,370 2 Fund Balance - 102 (Gen. Transp.)
344 ENG.0056 Capital Project Resourcing - - 282,250 236,300 2 Fund Balance - 102 (Gen. Transp) & 430/431/432 (Utilities Funds)
348 FAC.0047 FTE Custodian 98,700 105,200 6,100 6,500 1 Interfund Revenues
354 POL.0055 New Records Specialist LTE - - 137,600 151,100 -Fund Balance - 117 (Drug Forfeiture)
Total 98,700$ 105,200$ 1,011,076$ 895,270$ 5
Page #Dept/Name Title 2027 2028 2027 2028 FTE Potential Funding Source
N/A - none for 2027-2028 Biennium
Total -$ -$ -$ -$ -
Page #Dept/Name Title 2027 2028 2027 2028 FTE Potential Funding Source
346 ENG.0059 Facilities Master Plan - Debt Service - 1,300,000 - - -Fund Balance - General Fund
350 HRR.0016 Unaffiliated Emp Longevity Pay Prgm 255,400 281,400 161,000 185,600 -Fund Balance - General Fund & 430/431/432 (Utilities Funds)
352 PLN.0068 Rental Inspection Program - - - - 1 Fund Balance - General Fund
353 PLN.0070 Downtown Recruitment/Retention Incentives 300,000 300,000 - - -Fund Balance - General Fund
355 POL.0056 Program Modern Axon Contract 772,500 772,500 - - -Fund Balance - General Fund
356 PRK.0089 Parks-Golf Course-Convert S59 To FTE - (80) - - 1 Fund Balance - General Fund
357 PRK.0090 Downtown Park Activation 355,930 369,250 - - -Fund Balance - General Fund
358 PRK.0095 Theater Operations Start-Up Costs 278,800 265,000 - - 1 Fund Balance - General Fund
Total 1,962,630$ 3,288,070$ 161,000$ 185,600$ 3
Grand Total Requests 2,061,330$ 3,393,270$ 1,808,726$ 2,253,945$ 8
Expenditures (net of Revenue)
Non General Fund - 1x
Expenditures (net of Revenue)
GF Impact All Other Funds
Non General Fund - Ongoing
General Fund - Ongoing
Expenditures (net of Revenue)
GF Impact All Other Funds
GF Impact All Other Funds
General Fund - 1x
Expenditures (net of Revenue)
GF Impact All Other Funds
340
2027-2028 Preliminary Budget Section VI: Program Improvements
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package #: AIR.0006
Program Name: Airport Operations Truck Replacement
Department: Airport
New Program (Y/N): Yes
One-time or Ongoing: One-Time
Maintain or Increase Level of Service: Maintain
Net Cost:
Description of Program:
This request is for the purchase of a Ford F-150 pickup truck. The Airport currently uses a fully
depreciated vehicle that was provided for temporary use; this vehicle is beyond its service life and will
be surplused. The Airport operations require a truck as an essential piece of equipment for airfield
management. It is primarily used for providing refueling of diesel mowers. It also provides plowing
capabilities at the airport and is used to conduct daily airfield inspections and maintenance.
General Fund Impact All Other Funds FTE(s)
2027 - 64,000 -
2028 - - -
Total:- 64,000 -
Expenditures (net of Revenue)
341
2027-2028 Preliminary Budget Section VI: Program Improvements
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package #: CEM.0010
Program Name: Increase Budget Allowed Base for 2027-28
Department: Cemetery
New Program (Y/N): No
One-time or Ongoing: One-Time
Maintain or Increase Level of Service: Maintain
Net Cost:
Description of Program:
The purpose of the decision package is to increase the budgeted amounts at the Cemetery to align
with projected operational costs for the 2027-28 biennium. These adjustments are necessitated by
significant market-wide price increases in labor, materials, and specialized services.
• Professional Services: An increase is requested for professional services to sustain essential
security, pest control, and event-related services. This increase also factors in rising costs
for grounds-specific services, including marker trimming, tree removal, drainage
maintenance, and portable sanitation.
• Fuel Consumed: Funding for fuel consumed must be increased to reflect regional price
volatility for fuel and propane in Washington, ensuring uninterrupted daily operations.
• Inventory & Other Payments: Costs for burial vaults, liners, markers, and inscription services
have risen sharply due to imported granite tariffs, fuel surcharges, and cost-of-living
adjustments. This increase ensures the Cemetery can maintain the inventory levels
necessary to serve families without delay.
• Small Tools & Minor Equipment and Repair & Maintenance: Requests for small tools, minor
equipment, and repair/maintenance accounts reflect the higher costs of machinery and the
skilled labor required for specialized repairs.
The increases in these accounts would be $21,550 in 2027 and $36,275 in 2028, resulting in a total
increase of $57,825 over the biennium. While preparing for the 2027-28 Biennial Budget, some line-
items' budgets were reduced to further offset these increased expenditures. Further, we expect
revenues to continue to increase over time, which would help offset the increase in operating
expenditures. These expected increases are reflected in the Cemetery's revenues accounts for the
2027-28 biennium.
General Fund Impact All Other Funds FTE(s)
2027 - 21,550 -
2028 - 36,275 -
Total:- 57,825 -
Expenditures (net of Revenue)
342
2027-2028 Preliminary Budget Section VI: Program Improvements
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package #: ENG.0055
Program Name: Street Channelization
Department: Engineering
New Program (Y/N): No
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Maintain
Net Cost:
Description of Program:
This is an amendment of the Transportation Program to address the need to complete annual
channelization requirements within the roadway network of the city. Roadway channelization includes
paint markings (lane lines, bike lane markings), thermoplastic markings (crosswalks, stop bars, arrows,
words), and raised pavement markings (RPMSs), which are reflectors in the roadway which help
demark lanes and other features.
Historically, the City has contracted with Pierce County and King County to complete this work.
In recent years, Pierce County determined it could no longer provide these services to the City due to
resource constraints. King County is also resource-constrained and often starts City requested work
later in the summer and only as its resources allow.
An inventory of the City's thermoplastic markings was recently completed and target refresh schedules
needed to maintain regulatory compliance (and improve safety/reduce liability) were developed.
The City has approximately 250,000 square feet of thermoplastic markings of which roughly 53,000
needs to be refreshed every year. Previous budget resources have allowed the City to have King
County refresh between 13,000 and 23,000 square feet of markings per year resulting in a
continuously growing backlog of markings that require refreshment.
This request is for an additional budget allocation from the General Transportation Fund, which would
allow the City to keep up with the refresh schedule for thermoplastic markings.
King County can generally be relied upon to complete 55% of the annual refresh need which is
generally covered under the existing budget. Adding staff and equipment resources to the City's Public
Works Maintenance and Operations street crews would allow the City crews to complete roughly 15%
of the City's annual need. The City crew would include 2 new FTE's, a vehicle, thermoplastic applicator,
and pavement grinder. The remaining 30% of annual refresh need would be completed by a private
contractor through a project designed and managed by Public Works Engineering.
General Fund Impact All Other Funds FTE(s)
2027 - 585,126 2
2028 - 501,370 -
Total:- 1,086,496 2
Expenditures (net of Revenue)
343
2027-2028 Preliminary Budget Section VI: Program Improvements
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package #: ENG.0056
Program Name: Capital Project Resourcing
Department: Engineering
New Program (Y/N): Yes
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Increase
Net Cost:
Description of Program:
The Capital Facilities Program identifies the investment needed in the City's roads, utilities and building
infrastructure between 2027 and 2032. The proposed program includes approximately $80 million in
transportation and utility projects that were identified within the recently completed comprehensive and
system plans, utility rate studies, and transportation improvement plan. In addition, there is a significant
amount of project work that is currently budgeted though the projects will take more than one year to
complete and therefore will create an additional $85 million of carry forward from previous years for
current projects. These project budgets include the costs for staffing resources to complete the
identified work which is estimated to be $27.5 million in annual capital project funds.
This program improvement would add two additional project funded staff to help facilitate capital
project implementation and would be funded by capital project budgets in the Transportation (102),
Water (430), Sewer (431) and Storm (432) funds. Current staff resources cannot provide for the current
workload that is underway and the proposed projects to be added within the 6-year Capital Facilities
Plan. Therefore, additional resources are needed to complete the improvements as identified in the
CFP that were also considered in the development and adoption of the comprehensive and system
plans and utility rate studies.
General Fund Impact All Other Funds FTE(s)
2027 - 282,250 2
2028 - 236,300 -
Total:- 518,550 2
Expenditures (net of Revenue)
344
2027-2028 Preliminary Budget Section VI: Program Improvements
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package #: ENG.0057
Program Name: Survey Trimble XS Total Station
Department: Engineering
New Program (Y/N): No
One-time or Ongoing: One-Time
Maintain or Increase Level of Service: Maintain
Net Cost:
Description of Program:
This request is a planned replacement of a discontinued, first-generation scanning total station with
the current supported model to maintain safe, reliable, and efficient survey operations for City projects.
This package funds replacement of Survey’s existing Trimble SX10 scanning total station with the
current-generation Trimble SX12. The existing SX10 was acquired in 2017 and is now an aging first-
generation platform. This request is not for a new or discretionary line of service; it is a planned
equipment refresh for a core survey instrument used to collect field data supporting design,
construction, topographic mapping, utility documentation, and site record development that is required
to support all department requests for survey services.
The SX12 improves on the SX10 in ways that matter directly to municipal field operations. It provides
higher-quality imaging, improved low-light performance, and a visible green laser pointer that supports
in-field verification and stakeout. Together, these features improve the ability to capture complete and
usable site information on the first visit, especially on complex, traffic-exposed, or constrained sites.
The requested replacement supports continuity of service, reduces lifecycle risk associated with
reliance on aging equipment, and improves the safety and efficiency of field data collection for City
projects.
General Fund Impact All Other Funds FTE(s)
2027 - 66,000 -
2028 - - -
Total:- 66,000 -
Expenditures (net of Revenue)
345
2027-2028 Preliminary Budget Section VI: Program Improvements
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package #: ENG.0059
Program Name: Facilities Master Plan – Debt Service
Department: Engineering
New Program (Y/N): No
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Increase
Net Cost:
Description of Program:
This request is a continuation of the Facility Master Plan program improvement adopted with the 2025-
2026 Biennial Budget (ENG.0047) in the amount of $1.2 million. This request increases the debt
service for Parks Maintenance & Operations, as well as for the new Police headquarters in the amount
of $1.3 million bringing the total budgeted amount to $2.5 million. While the anticipated annual cost is
$5.0 million, the City plans to issue bonds in the middle of 2028, meaning only half of the annual cost
is expected to impact the 2027-2028 biennium.
General Fund Impact All Other Funds FTE(s)
2027 - - -
2028 1,300,000 - -
Total:1,300,000 - -
Expenditures (net of Revenue)
346
2027-2028 Preliminary Budget Section VI: Program Improvements
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package #: ENG.0060
Program Name: Capital Bonding Program 6 LTE Staffing
Department: Engineering
New Program (Y/N): Yes
One-time or Ongoing: One-time
Maintain or Increase Level of Service: Increase
Net Cost:
Description of Program:
In the last few years, the City has approved the plan to complete the Facility Master Plan which
included bonding approximately $39M for the improvement of building facilities for the Police
Department and the Maintenance and Operations facilities for both Parks and Public Works.
In addition, in 2025 the Council adopted new rates for the Water Utility that was based on the issuance
of up to $29M in bond funding over a 6-year period to complete critical infrastructure improvements
necessary to meet the demands of the City’s customers.
The City’s proposed capital facility plan (CFP) typically includes $30 to $40M in capital projects each
year. These project budgets include the costs for the staffing needed to complete the projects. For the
2027-2028 biennium, City Council is considering the modification of the improvements for the Police
Department to expand the work to be a full replacement of the Police headquarters (additional $48M
in bonds). The 2027-2032 CFP is proposed to include up to $116M in bonding for the programs
identified above in addition to the City’s normal Capital workload.
The nature of these building facility projects lend themselves to the consideration of alternative
contracting methods to be completed within the program timeline and additional expertise is needed
to accommodate this level of effort. To complete these projects within the timeframe associated with
the issuance of these bonds, there is a need to provide up to an additional 6 Limited Term Employees
(LTE’s) to complete the work that is funded by these capital programs.
These LTE’s would begin to be hired in 2027 so that the design work on these programs may begin
and would be held until the completion of the bond funded projects which is anticipated to be
approximately 6 years.
The costs of this staffing is already included in the proposed capital program and project budgets
included in the proposed CFP.
The team needed to complete this work would include a Senior Level Manager, 2 project managers
(engineers and/or architects), 2 contract administration specialists, and 1 construction inspector.
The program will require additional consultant resources that will be hired as needed for each project
in the program.
General Fund Impact All Other Funds FTE(s)
2027 - 153,200 -
2028 - - -
Total:- 153,200 -
Expenditures (net of Revenue)
347
2027-2028 Preliminary Budget Section VI: Program Improvements
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package #: FAC.0047
Program Name: FTE - Custodian
Department: Facilities
New Program (Y/N): Yes
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Increase
Net Cost:
Description of Program:
The Facilities Department requests one additional Custodial FTE to address increased workload
resulting from expanded City-owned square footage, higher building usage, and the need to meet
Association of Physical Plant Administration (APPA)-recognized cleaning standards. Recent
additions—including the Fleet Shop, Postmark Building, Theater, and Auburn Resource Center—have
added 27,744 square feet of daily custodial responsibility. Public programming, community events,
staff occupancy, and customer service activities have also increased cleaning frequency and
complexity across all City facilities.
A custodial assessment using APPA industry standards identified that current staffing levels are
insufficient to maintain acceptable cleanliness levels. The City is operating at APPA Levels 5–4, which
reflect reactive or neglected conditions. The added Custodian allows Facilities to achieve APPA Levels
3–2, which reflect casual inattention or ordinary tidiness, appropriate for public-facing municipal
environments.
With current staffing, workload averages 38,304 square feet per custodian; without the added FTE,
this increases to 42,928 square feet. Adding one Custodian reduces coverage to 36,795 square feet
per custodian, aligning with APPA recommendations.
This position will support the Annex, Golf Course, Postmark Building, and Theater (upon opening),
with a Monday–Friday schedule from 4:30 PM to 1:00 AM. Facilities will reorganize assignments to
ensure consistent coverage Citywide.
Approval of this request will ensure the City maintains clean, safe, and professionally serviced facilities
for employees and the public, while supporting long-term operational sustainability as facility use
continues to grow.
General Fund Impact All Other Funds FTE(s)
2027 98,700 6,100 1
2028 105,200 6,500 -
Total:203,900 12,600 1
Expenditures (net of Revenue)
348
2027-2028 Preliminary Budget Section VI: Program Improvements
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package #: FIN.0032
Program Name: Springbrook Replacement
Department: Finance
New Program (Y/N): Yes
One-time or Ongoing: One-time
Maintain or Increase Level of Service: Maintain
Net Cost:
Description of Program:
This request is for an upgrade of our utility billing software to the Cirrus Cloud version of Springbrook.
The City currently uses Springbrook Enterprise for our utility billing software. Springbrook Enterprise
is an on-premises system in which IT must maintain a server. Staff use Springbrook Enterprise to
maintain customer account information, track interactions with customers, enter payments, track
Maintenance & Operations service requests, and create all billing-related statements. Springbrook's
services include an online payment system called CivicPay. Springbrook CivicPay provides an online
payment platform where customers can create online profiles to manage their utility account. Staff also
use this platform to run payment reports, investigate payment issues, and conduct the autopay
process. Payments made in CivicPay can immediately be seen in Springbrook, which is an important
feature when providing customer service.
Springbrook is no longer adding features to Springbrook Enterprise. While support for Springbrook
Enterprise is not immediately ending, end users are being encouraged to migrate to the Cirrus Cloud
platform. Springbrook Cloud manages all updates and provides total data security.
The new online payment system that integrates with Cirrus Cloud is called Express Bill Pay. Express
Bill Pay includes more features to improve the customer payment and communication experience such
as backup payment methods to reduce returned payment fees, a mobile app, payment links, and the
ability to search for their utility bill using partial names.
The City needs to upgrade to Springbrook's Cirrus Cloud software so that we continue to bring the
best customer service experience to our residents and businesses. The cost of this upgrade was
factored into the 2025 rate study, for the rates adopted in Ordinance #7004.
General Fund Impact All Other Funds FTE(s)
2027 - - -
2028 - 1,000,000 -
Total:- 1,000,000 -
Expenditures ( net of Revenue)
349
2027-2028 Preliminary Budget Section VI: Program Improvements
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package #: HRR.0016
Program Name: Unaffiliated Employee Longevity Pay Program
Department: Human Resources
New Program (Y/N): Yes
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Increase
Net Cost:
Description of Program:
Human Resources is proposing the implementation of a longevity pay program for unaffiliated (non-
union) employees. Currently, unaffiliated employees are the only employee group within the City of
Auburn that does not receive longevity pay, while all five represented bargaining units include longevity
as part of their total compensation structure.
As part of the 2026 unaffiliated compensation study, the City focused primarily on ensuring base wages
were externally competitive. This proposal builds on that work by addressing internal equity and total
compensation alignment. Longevity pay is a common and expected compensation component among
comparable jurisdictions and serves as a tool to recognize tenure, institutional knowledge, and long-
term service.
A review of comparable cities in the region shows that longevity is widely implemented, typically
beginning between years 5-6 and increasing at established service milestones (e.g., 10, 15, 20+
years), structured either as a percentage of base pay or flat dollar amounts. Implementing a similar
structure for unaffiliated employees aligns with the City's compensation philosophy of maintaining
consistency across employee groups where feasible. This is the next step following the unaffiliated
compensation study, moving beyond base wages to a more complete and balanced total
compensation structure.
General Fund Impact All Other Funds FTE(s)
2027 255,400 161,000 -
2028 281,400 185,600 -
Total:536,800 346,600 -
Expenditures (net of Revenue)
350
2027-2028 Preliminary Budget Section VI: Program Improvements
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package #: IS.0098
Program Name: TRAKiT Replacement
Department: Innovation & Technology
New Program (Y/N): Yes
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Maintain
Net Cost:
Description of Program:
This request is for a new system that will replace both TRAKiT and Praxis.
Replacing TRAKiT will allow for a modern, centralized platform for permitting, inspections, licensing,
plan review, and code compliance operations across the organization. The system will support end-
to-end workflow management including application intake, permit processing, inspections scheduling,
case management, fee collection, document management, reporting, and public-facing services.
The replacement platform will improve operational efficiency, enhance customer experience,
strengthen data integrity and reporting capabilities, and provide a scalable solution that supports
evolving regulatory, operational, and technology requirements.
Praxis is the current system of record for the B&O tax team; however, there is a need to replace Praxis
with a better supported and more robust system. The replacement system would be integrated with
the license module, and would assist in streamlining the collection of necessary data for each business
account. This system will also provide electronic tax filing and payment processing to tax payers and
provide more automated and modernized processes for the processing of electronic and paper filings
and payments. Further, an updated system would automatically flag anomalies, including reporting
errors, which is a process currently being completed manually.
Expenditures ( net of Revenue)
General Fund Impact All Other Funds FTE(s)
2027 - 291,900 -
2028 - 136,800 -
Total:- 428,700 -
351
2027-2028 Preliminary Budget Section VI: Program Improvements
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package #: PLN.0068
Program Name: Rental Inspection Program
Department: Community Development
New Program (Y/N): Yes
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Increase
Net Cost:
Description of Program:
This proposed new Rental Housing Inspection Program is designed to ensure Auburn rental properties
are safe, healthy, and habitable by enforcing minimum housing maintenance standards. The program
aims to promote quality housing, preserve neighborhood stability, and ensure landlords and tenants
cooperate in maintaining a safe living environment through recurring inspection of rental properties by
city code compliance staff in accordance with RCW 59.18.125.
The program is expected to collect inspection fee revenue that will offset the estimated total cost of
the program itself, including the new FTE.
Service Delivered:
• Establishes and performs a systematic inspection cycle for all registered residential rental
properties to ensure adherence to the International Property Maintenance Code (IPMC) and
local health ordinances
• Proactively identifying life-safety hazards—such as faulty wiring, lack of egress, or missing
smoke detectors—to safeguard residents from preventable harm
• Ensuring that all residents, regardless of socioeconomic status, have access to housing that
meets basic standards for heat, water, and structural integrity
• Proactive method of code enforcement to maintain neighborhood stability and property
values by preventing the gradual deterioration of the city’s housing stock through regular
oversight
• Maintain registry of rental housing units within the City
• Coordinate and conduct rental housing inspections
• Ensure compliance with housing maintenance standards
• Work with property owners to address identified deficiencies
• Track inspection results and compliance actions
General Fund Impact All Other Funds FTE(s)
2027 - - 1
2028 - - -
Total:- - 1
Expenditures (net of Revenue)
352
2027-2028 Preliminary Budget Section VI: Program Improvements
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package #: PLN.0070
Program Name: Downtown Recruitment/Retention Incentives
Department: Community Development
New Program (Y/N): Yes
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Increase
Net Cost:
Description of Program:
This program improvement request is in response to ongoing downtown business recruitment
challenges and to address City Council's top partial controlled strategic priority to incentivize downtown
vacancies within a 3–4-year timeframe. This proposed decision package is intended to expand and
supplement the existing Façade Improvement program funding for downtown businesses to provide
additional business recruitment and retention opportunities.
This request will fund a new strategically designed incentive program titled the ARC program, which
will have three tracks: Advance, Recover and Construct. These tracks are divided into five different
packages based on business need and readiness:
• New Construction (tenant improvement buildout)
• Equipment Purchasing
• Criminal Damage Restoration Packages
• Façade Improvement
• Health and Safety
The ARC Program is intended to attract and incentivize prospective businesses to occupy vacant
commercial spaces in our downtown core. Through targeted funding opportunities and thoughtfully
structured program tracks, ARC supports the revitalization of underutilized properties while fostering
long-term economic growth. This program proposes providing grant funding to assist with the build-
out of vacant commercial spaces, reducing barriers to entry for new businesses. In addition, ARC
supports both existing and incoming businesses by offering financial assistance for façade
improvements, health and safety compliance, restoration from criminal damage, business-specific
equipment purchases, and construction-related costs. By strengthening the viability and appeal of our
downtown district, the ARC Program plays a critical role in advancing the goals of the Economic
Development Comprehensive Plan, specifically supporting policies ED-4, ED-6, ED-10, ED-13,
ED-26, and ED-35.
General Fund Impact All Other Funds FTE(s)
2027 300,000 - -
2028 300,000 - -
Total:600,000 - -
Expenditures (net of Revenue)
353
2027-2028 Preliminary Budget Section VI: Program Improvements
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package #: POL.0055
Program Name: New Records Specialist LTE
Department: Police
New Program (Y/N): Yes
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Increase
Net Cost:
Description of Program:
This decision package would add one (1) Police Records Specialist - LTE position whose primary
focus would be gathering all police records related to public records requests and providing them to
the City Clerk’s Office. The term of this LTE position is expected to be for the full 2027-2028 biennium.
Currently 85-90 percent of all public records requests that come to the City are related to police
records. The Clerk's Office then forwards those requests to the Police Department to locate and gather
all information available related to the request. These requests are time sensitive and have financial
implications for the City if they are not responded to in a timely fashion. There have been multiple civil
suits filed in the past regarding timeliness of response and the City has paid financial penalties.
Police Records Specialists have other duties that also have time sensitive deadlines and implications
if deadlines are not met. Staffing for specialist positions has remained at the same level it was in 1994,
even though workload has increased significantly.
This new position would be focused on gathering required records and providing them to the Clerk’s
Office in a timelier fashion to reduce or eliminate any potential financial penalties. Current City Clerks
cannot view protected information in A Central Computerized Enforcement Service System (ACCESS)
as they are not considered to be Police employees. Given that this new position is considered part of
the Police Department and not the Clerk’s Office, the employee would be able to redact information
as necessary prior to sending it to the Clerk’s Office. When not working on public records, they would
be able to assist with all other specialist duties.
General Fund Impact All Other Funds FTE(s)
2027 - 137,600 -
2028 - 151,100 -
Total:- 288,700 -
Expenditures (net of Revenue)
354
2027-2028 Preliminary Budget Section VI: Program Improvements
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package #: POL.0056
Program Name: Modern Axon Contract
Department: Police
New Program (Y/N): Yes
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Increase
Net Cost:
Description of Program:
This is a program improvement to increase expenditures for a current program. The Axon contract with
the Police Department was initiated in 2021 with an annual estimated cost of $427,500 for body worn
cameras, tasers, fleet 3 in car cameras, one interview room camera, and evidence.com software for
evidence management.
The current contract expires on 12/31/2026 and a new contract will be necessary for the Police
Department to sustain current operations and improve technology for effective operations, community
services, and reporting. Since the initial contract was signed and initiated, the Police Department has
grown by 10 full-time employees, the assigned vehicle program has been initiated by the City, public
records laws have increased workloads, and new drone software has been made available. The
new/updated drone software/equipment is part of the Axon Officer Safety Package that the Police
Department is purchasing. The expectation is that modern technology will allow police to have more
efficient operations, which in turn gives offices the opportunity to engage more with the community.
The additional employees, necessary software additions, and vehicles have prompted addendum
contracts to pay for the increase in resources for those employees and new equipment.
The updated contract proposal from Axon includes a package pricing format which has grown since
the initial package that was offered in 2021. This package includes but is not limited to: modern and
improved tasers, updated body worn cameras, updated Fleet 3 in-car cameras, drone as a first
responder technology, software that partners police and community to assist with investigations and
mitigate crime, community interaction/feedback tools, drone detection software and tools, two
interview room cameras (one for Detectives and one for DUI processing), and body-worn camera
translation services. This request is only for technology and equipment costs to bring our contract up
to the industry standard for modern police services in our region. This modern policing contract will be
locked for 10 years and will provide premier service for the people that interact with the Auburn Police
Department, along with empowering the personnel of the Police Department, Legal Department and
the City Clerk's Office with efficient resources for premier service capability. This program improvement
request enables the Police Department to sustain the mission of providing professional police services
to the community and demonstrates Auburn’s commitment to investing in modern technology similar
to neighboring cities.
General Fund Impact All Other Funds FTE(s)
2027 772,500 - -
2028 772,500 - -
Total:1,545,000 - -
Expenditures (net of Revenue)
355
2027-2028 Preliminary Budget Section VI: Program Improvements
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package #: PRK.0089
Program Name: Golf Course – Convert s59 to FTE
Department: Parks
New Program (Y/N): No
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Maintain
Net Cost:
Description of Program:
The Department requests converting the S59 position to an N02 Office Assistant FTE to support
administrative operations at the Auburn Golf Course Pro Shop. This position would assist with
tournament and league coordination, pro shop administration, marketing, inventory, ordering, and
other core tasks. The cost would be offset by reallocating about $60,000 in seasonal wages and
making modest green fee increases across public, league, and tournament play.
For 2027, an N02 position is estimated at $137,590, compared to the S59’s current $60,180 budget.
This results in approximately $78,000 in additional expenditures supported through planned green fee
adjustments.
The Auburn Golf Course operates 364 days per year with about 4,800 operating hours. Clubhouse
operations—central to customer service—are staffed by two FTEs and seasonal support. Staff
absences often leave one FTE covering all operations, and as an exempt employee, the Golf Course
Manager logged nearly 300 hours of overtime and lost more than 100 vacation hours in 2025.
Current staffing is not sustainable without additional support or reduced tournament and league
scheduling.
A review of comparable municipal courses shows Auburn’s clubhouse staffing significantly below
peers, although maintenance staffing is similar. Foster Golf Course is the closest comparison due to
similar course features, they have 4 FTE Clubhouse Staff whereas Auburn has 2.
Tournament and league play drive most of the overtime burden. Over the last 18 years, the course
has built a strong base of regular players, expanded leagues, and attracted outside tournaments.
These programs create reliable year-round play and strengthen food and beverage revenue, but they
require substantial administrative oversight.
General Fund Impact All Other Funds FTE(s)
2027 - - 1
2028 (80) - -
Total:(80) - 1
Expenditures (net of Revenue)
356
2027-2028 Preliminary Budget Section VI: Program Improvements
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package #: PRK.0090
Program Name: Downtown Park Activation
Department: Parks
New Program (Y/N): Yes
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Increase
Net Cost:
Description of Program:
Stemming from the Parties on the Plaza and downtown activation in 2025/2026, this proposal is
intending to transition oversight of some of the downtown events currently coordinated by Community
Development to the Parks Department and add additional activities to activate the new downtown park,
which will be completed in mid-2027.
This request includes the addition of 1.0 LTE to fulfill the coordination of these new events. The term
of this LTE is expected to be for the full 2027-2028 biennium. Additional part-time wages will also be
required to support the events.
This proposal intends to bring the following activities/events to this new community space:
• Progressive Meal & Music Experience
• Free Fitness Classes (12)
• Second Saturday Makers Markets to coincide with the Postmark's Second Saturdays (6
total; May-October)
• Additional 3 weeks of a Summer Sounds concert (we have plans to move the existing 5-
week Summer Sounds concert series from Les Gove Park to this new park space and add
an additional 3-weeks, making it an exciting 8-week series)
• Pop-up on the Plaza/Park events (3 total)
• Downtown National Night Out event
• Car Show
• Art Festival in collaboration with the Postmark Center for the Arts and Theater
• Reinstate the Static Display & Exhibit Showcase during the Veterans Parade
• A festive event to coincide with the Santa Parade
The Parks, Arts & Recreation Department would also activate this space by offering some existing
programs at this location, such as a site for the Peter Cotton Trail event, adding it as a location for Rec
N Roll, and hosting cornhole competitions. Some of these aforementioned events will generate minimal
revenue.
General Fund Impact All Other Funds FTE(s)
2027 355,930 - -
2028 369,250 - -
Total:725,180 - -
Expenditures (net of Revenue)
357
2027-2028 Preliminary Budget Section VI: Program Improvements
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package #: PRK.0095
Program Name: Theater Operations Start-Up
Department: Parks
New Program (Y/N): Yes
One-time or Ongoing: Ongoing
Maintain or Increase Level of Service: Increase
Net Cost:
Description of Program:
The new Auburn Avenue Theater, a 9,960 square foot, 300-seat theater, is slated to open in mid-2027.
The Theater will feature a full range of performances, including live music, dance, comedy, tribute
shows, kid shows, and full-scale theater productions. It will also serve as a rental venue for community
groups, performance groups, and meetings.
The former Theater was structurally damaged in late 2021 after increasing occupancy post-COVID,
condemned in January 2022, and demolished in spring 2024.
The pre-COVID performing arts budget was reduced by $75,000 in 2023–2024. After closure, the
Theater Operations Coordinator position shifted to an Arts Coordinator in April 2023 to support the
Postmark Center for the Arts. The Arts Division maintained limited programming while funding for the
replacement Theater was pursued. The Theater’s facilities interfund was reassigned to the Postmark
to avoid requesting new funds.
The Theater will require adding a new Coordinator-level position to support the operations of the new
facility and additional funds to support booking shows and performances, ideally at the same level of
offerings in 2019, which hosted around 80 performances annually.
Additionally, funding is requested to support facilities interfund charges for the new facility, including
one-time start-up costs (charges that aren't included in the Fixtures, Furnishings and Equipment in the
construction contract) and ongoing facility interfund charges for janitorial and annual maintenance
needs (security, fire inspections, HVAC inspections, etc.).
Reopening a downtown Theater has been a strategic priority of the downtown revitalization plan to
restore the area's role as a vibrant center for arts, culture, and community life.
Funding for programming growth, rental opportunities, and community connections through performing
arts, relies on the need for FTE staff that will be able to support this growth for Auburn's future. These
programs, and incredible cultural facility, will bring life and vibrancy to downtown Auburn, allowing
many thousands of people to come together annually, enjoying arts and culture in the heart of
downtown Auburn.
General Fund Impact All Other Funds FTE(s)
2027 278,800 - 1
2028 265,000 - -
Total:543,800 - 1
Expenditures (net of Revenue)
358
2027-2028 Preliminary Budget Section VI: Program Improvements
REQUEST FOR PROGRAM IMPROVEMENT
Decision Package #: STM.0011
Program Name: Pump and Equipment Trailer
Department: Storm
New Program (Y/N): Yes
One-time or Ongoing: One-time
Maintain or Increase Level of Service: Increase
Net Cost:
Description of Program:
This proposal provides for the acquisition and outfitting of a dedicated pump and equipment trailer
designed to support rapid response during emergency flooding events. The improvement includes
portable pumps, associated hoses and fittings, power supply components, and a purpose-built trailer
configured for organized storage, transport, and immediate deployment.
The primary objective of this improvement is to ensure that site-specific equipment is readily available
and efficiently deployed to areas vulnerable to flooding, particularly locations adjacent to the Green
River where high flows can impede gravity drainage at outfalls. By maintaining a fully equipped and
standardized trailer, field crews will be able to mobilize quickly and operate effectively under
emergency conditions.
During major storm events, including the December 2025 storm, all available pumping equipment was
fully deployed to meet operational demands. This proposal builds on that demonstrated need by
expanding available resources and improving deployment readiness to better support multiple
locations simultaneously during high-flow conditions.
Overall, this improvement enhances the utility’s emergency preparedness and resilience by increasing
response capacity, reducing flood risk, protecting public infrastructure, and supporting timely and
effective stormwater management during extreme weather events.
Expenditures ( net of Revenue)
General Fund Impact All Other Funds FTE(s)
2027 - 40,000 -
2028 - - -
Total:- 40,000 -
359
360
2027-2028 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
2027-2028 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. Their planning begins with the
City’s Comprehensive Plan, which identifies projects and programs needed within the long-term planning
horizon, typically 20 years. The Parks, Arts & Recreation Department follows a similar structured approach
for park-related capital investments. Using the City’s Parks, Recreation & Open Space Plan Update, they
identify and prioritize projects such as park expansions, facility upgrades, and recreational amenity
improvements. General Governmental capital projects—including those for Facilities, Emergency
Management, and Innovation & Technology—are identified by Department Managers based on operational
needs, asset condition, service delivery requirements, and organizational priorities. Each year, these items
are then compiled for evaluation for community need, long-term system planning, and feasible funding
before being advanced into the Capital Facilities Plan and biennial budget process. Selected projects are
incorporated into the Draft Capital Facilities Plan for City Council consideration and adoption. Near-term
projects are then programmed into the biennial budget, as appropriate.
This section of the budget summarizes the Capital Facilities Plan, showing capital projects budgeted for
2027 and 2028 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 2027 and 2028 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 2027 vs. 2028, and another showing the
projected six-year expenditure level.
For more detail, reference should be made to the Capital Facilities Plan (2027 – 2032) 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.
361
2027-2028 Preliminary Budget Section VII: Capital Planning
2027-2028 Capital Budget:
The following tables and graph summarize the capital facility expenditures and corresponding funding
sources in the 2027-2028 budget.
FUNDING SOURCES - 2027 Fund
Balance
Federal
Sources
State
Sources REET
Other
Sources
Unsecured
Sources
Total
Sources
Transportation Projects 5,717,447$ 3,895,406$ -$ -$ 6,454,390$ 2,420,000$ 18,487,243$
Water Projects 9,989,962 - - - - - 9,989,962
Sewer Projects 2,712,990 - - - - - 2,712,990
Storm Drainage Projects 1,499,613 - - - - 500,000 1,999,613
Parks and Recreation Projects 106,000 - - 455,000 1,250,000 200,000 2,011,000
General Municipal Projects
and Community Improvements 50,000 - - 2,703,200 8,100,000 - 10,853,200
Other Proprietary Fund Projects 471,436 - - 680,000 - - 1,151,436
Total Funding by Source 20,547,448$ 3,895,406$ -$ 3,838,200$ 15,804,390$ 3,120,000$ 47,205,444$
EXPENDITURES - 2027 Design
Right
of Way Acquisition
Demolition &
Construction
Long Term
Debt
Unsecured
Expenditures
Total
Expenditures
Transportation Projects 550,000$ 240,323$ -$ 15,074,353$ 202,567$ 2,420,000$ 18,487,243$
Water Projects 1,079,728 - 934,810 7,975,424 - - 9,989,962
Sewer Projects 1,048,584 - - 1,664,406 - - 2,712,990
Storm Drainage Projects 560,919 - - 938,694 - 500,000 1,999,613
Parks and Recreation Projects 150,000 - - 1,661,000 - 200,000 2,011,000
General Municipal Projects
and Community Improvements 950,000 - - 9,155,000 748,200 - 10,853,200
Other Proprietary Fund Projects 585,000 - - 341,000 225,436 - 1,151,436
Total Capital Expenditures 4,924,231$ 240,323$ 934,810$ 36,809,877$ 1,176,203$ 3,120,000$ 47,205,444$
FUNDING SOURCES - 2028 Fund
Balance
Federal
Sources
State
Sources REET
Other
Sources
Unsecured
Sources
Total
Sources
Transportation Projects 4,750,000$ 5,465,000$ -$ -$ 3,668,873$ 4,930,000$ 18,813,873$
Water Projects 9,443,200 - - - - - 9,443,200
Sewer Projects 4,850,800 - - - - - 4,850,800
Storm Drainage Projects 2,041,288 - - - - - 2,041,288
Parks and Recreation Projects 556,000 - - 1,575,000 2,075,000 375,000 4,581,000
General Municipal Projects
and Community Improvements 50,000 - - 3,307,800 16,280,000 - 19,637,800
Other Proprietary Fund Projects 425,436 - - 1,300,000 - - 1,725,436
Total Funding by Source 22,116,724$ 5,465,000$ -$ 6,182,800$ 22,023,873$ 5,305,000$ 61,093,397$
EXPENDITURES - 2028 Design
Right
of Way Acquisition
Demolition &
Construction
Long Term
Debt
Unsecured
Expenditures
Total
Expenditures
Transportation Projects 850,000$ -$ -$ 12,832,000$ 201,873$ 4,930,000$ 18,813,873$
Water Projects 2,985,772 - 934,810 5,522,618 - - 9,443,200
Sewer Projects 340,000 - - 4,510,800 - - 4,850,800
Storm Drainage Projects 225,000 - - 1,816,288 - - 2,041,288
Parks and Recreation Projects 295,000 - - 3,911,000 - 375,000 4,581,000
General Municipal Projects
and Community Improvements 5,075,000 - - 13,810,000 752,800 - 19,637,800
Other Proprietary Fund Projects 330,000 - - 1,170,000 225,436 - 1,725,436
Total Capital Expenditures 10,100,772$ -$ 934,810$ 43,572,706$ 1,180,109$ 5,305,000$ 61,093,397$
CAPITAL PROJECTS SUMMARY
2027
2028
362
2027-2028 Preliminary Budget Section VII: Capital Planning
363
364
2027-2028 Preliminary Budget Section VII: Capital Planning
365
2027-2028 Preliminary Budget Section VII: Capital Planning
Transportation Projects
In 2027, the City plans to fund eleven capital projects totaling $15,864,676. One of these projects may
receive an additional $2 million, pending the successful securing of external funding. In addition, a twelfth
project, estimated at $420,000, will be added to the 2027 budget if the required funding is obtained. For
2028 six capital projects totaling $13,682,000 are included in the budget. Three of these projects may
require an additional $3,850,000 in funding that has not yet been secured. A seventh project, estimated at
$1,080,000, will be added to the 2028 budget once funding is obtained. Additionally, long-term debt service
payments for two projects completed in prior years total $202,567 in 2027 and $201,873 in 2028. Significant
projects include the following:
The East Valley Widening ($240,323 in 2027 and $8,430,000 in 2028) upgrades East Valley Highway
from Oravetz Place Southeast to the south city limits, expanding the corridor to two lanes in each
direction with center turn lanes where appropriate. Improvements include a separated multi-use trail,
stormwater enhancements with a culvert replacement for fish passage, utility relocations, and wetland
and stream mitigation. The project also provides new pavement, updated traffic signals, street lighting,
and ITS upgrades, including a dynamic message sign. (See Map – “A”)
The Lea Hill Road and 104th Avenue Southeast Roundabout ($4,430,000 in 2027) will replace the
existing traffic signal with a single lane roundabout and also include pedestrian and bike facilities, street
lighting, utility replacements, and stormwater management. (See Map – “B”)
The 2027 Local Street Preservation project ($3,000,000 in 2027) provides grind-and-overlay pavement
rehabilitation on multiple corridors and a full-depth pavement replacement on Southeast 316th Street.
Work also includes water, sewer, and storm system upgrades and replacements. (See Map – “C”)
The Southeast 304th Street and 116th Avenue Roundabout project ($2,700,000 in 2027) will construct
a single lane roundabout to replace the current two-way stop control. (See Map – “D”)
The A Street Southeast Preservation project ($1,930,000 in 2027) will grind and overlay the roadway
between 17th Street Southeast and 37th Street Southeast. (See Map – “E”)
Auburn Way South Improvements Hemlock St Southeast to Poplar Street Southeast
Noise Wall Installation Soldier Pile Wall Installation
366
2027-2028 Preliminary Budget Section VII: Capital Planning
Title
Project
Number
2027
Budget
2028
Budget
Unsecured
Budget Page
East Valley Widening cp2311 240,323$ 7,465,000$ -$ 370
Lea Hill Rd & 104th Ave SE Roundabout cp2319 3,638,000 - - 371
R St SE Mobility Improvements cp2116 500,000 1,097,000 4,000,000 373
S 272nd/277th St Corridor Capacity & Non-
Motorized Trail Improvements cp1821 20,000 20,000 - 373
SE 304th Street/116th Avenue Roundabout cp2506 2,700,000 - - 374
Subtotal Capacity Projects 7,098,323$ 8,582,000$ 4,000,000$
Priority RRFB Enhanced Crossings asbd01 -$ -$ 1,500,000$ 373
Subtotal Non-Capacity Projects -$ -$ 1,500,000$
Harvey Rd NE/8th St NE Intersection Impr. cp0611 81,187$ 80,785$ -$ 371
M Street Underpass (3rd St SE to 8th St SE) c201a0 121,380 121,088 - 372
Subtotal Long-Term Debt Service 202,567$ 201,873$ -$
15th St NW Bridge Deck Preservation cp2520 391,947$ -$ -$ 368
15th Street SW Preservation and Safety asbd02 - 250,000 1,000,000 368
2027 Local Street Preservation cp2511 3,000,000 - - 368
A St SE Preservation (17th St SE to 37th St SE) cp2606 1,930,000 - - 369
Arterial and Collector Street Preservation and
Replacement Program spbd01 980,000 1,935,000 850,000 369
East Valley Widening cp2311 - 965,000 - 370
Lake Tapps Parkway Preservation (Sumner
Tapps to 182nd)cp2607 1,322,406 - - 371
Lea Hill Rd & 104th Ave SE Roundabout cp2319 792,000 - - 371
Local Street Preservation & Replacement Prgm. spbd02 350,000 1,950,000 - 372
Subtotal Preservation Projects 8,766,353$ 5,100,000$ 1,850,000$
Total Transportation Projects 16,067,243$ 13,883,873$ 7,350,000$
2027-2028 Transportation Projects
367
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: 15th St NW Bridge Deck Preservation
Project No: cp2520
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Transportation Fund 391,947 - - - - - 391,947
Subtotal (Secured)391,947 - - - - - 391,947
Total Funding 391,947 - - - - - 391,947
Total Capital Costs 391,947 - - - - - 391,947
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: 15th Street SW Preservation and Safety
Project No: asbd02
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Transp. Benefit District - 250,000 500,000 375,000 375,000 - 1,500,000
Subtotal (Secured)- 250,000 500,000 375,000 375,000 - 1,500,000
Unsecured
Grants (State)- 1,000,000 - 2,500,000 2,500,000 - 6,000,000
Subtotal (Unsecured)- 1,000,000 - 2,500,000 2,500,000 - 6,000,000
Total Funding - 1,250,000 500,000 2,875,000 2,875,000 - 7,500,000
Total Capital Costs - 1,250,000 500,000 2,875,000 2,875,000 - 7,500,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):$1,000 Annually Effective 2032
Project Name: 2027 Local Street Preservation
Project No: cp2511
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Transportation Fund 3,000,000 - - - - - 3,000,000
Subtotal (Secured) 3,000,000 - - - - - 3,000,000
Total Funding 3,000,000 - - - - - 3,000,000
Total Capital Costs 3,000,000 - - - - - 3,000,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Capacity Project: No Anticipated Year of Completion: 2031
Capacity Project: No
Anticipated Year of Completion: 2027
Anticipated Year of Completion: 2027
The project will reconstruct the pavement along 15th Street SW between Industry Drive and C Street SW, approximately
2,300 feet. The project will also construct a 12-foot wide separated trail along the south side of 15th Street SW between C
Street SW and the Interurban Trail (located between Perimeter Road and IndustryDrive). This completes a gap in the active
transportation network between the Interurban Trail and the C Street Trail.This willprovide separationbetween vehicles and
active transportation users, improving safety and comfort.
Capacity Project: No
This project will replace the surface of two bridges on 15th Street NW: the bridge over the Burlington Northern Sante Fe
(BNSF) Railway/B Street and the bridge over the Union Pacific (UP) Railroad tracks.
This project is part of the Local Streets Preservation Program and will complete the following: Grind and overlay 10th St NE
(from Auburn Way N to Harvey Rd), 42nd St NE (from C St NE to Auburn Way N), SE 299th St (from 132nd Ave SE to
130th WaySE), SE 307th Pl (from 112th Ave SE to 124th Ave SE), Oravetz Pl SE (west of Oravetz Rd SE), S 297thPl/55th
Pl S (from 51st Ave S to S 300th Pl). Full depth pavement replacement SE 316th St (from 124th Ave SE to 126th Ave SE).
Water, sewer, and storm upgrades and replacements.
368
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: A St SE Preservation (17th St SE to 37th St SE)
Project No: cp2606
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Developer Contribution 295,000 - - - - - 295,000
Grants (Indirect Federal) 965,000 - - - - - 965,000
Transp. Benefit District 670,000 - - - - - 670,000
Subtotal (Secured) 1,930,000 - - - - - 1,930,000
Total Funding 1,930,000 - - - - - 1,930,000
Total Capital Costs 1,930,000 - - - - - 1,930,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Active Mode Shift Program
Project No: asbd08
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Transportation Fund - - 500,000 500,000 500,000 500,000 2,000,000
Traffic Impact Fees - - 250,000 250,000 250,000 250,000 1,000,000
Subtotal (Secured)- - 750,000 750,000 750,000 750,000 3,000,000
Total Funding - - 750,000 750,000 750,000 750,000 3,000,000
Total Capital Costs - - 750,000 750,000 750,000 750,000 3,000,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Arterial and Collector Street Preservation and Replacement Program
Project No: spbd01
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Transportation Fund 950,000 950,000 950,000 950,000 950,000 950,000 5,700,000
Transp. Benefit District 30,000 985,000 1,700,000 1,825,000 1,825,000 2,200,000 8,565,000
Subtotal (Secured)980,000 1,935,000 2,650,000 2,775,000 2,775,000 3,150,000 14,265,000
Unsecured
Grants (Indirect Federal) - - 1,000,000 - - 1,000,000 2,000,000
Grants (State)- 850,000 850,000 - - 850,000 2,550,000
Subtotal (Unsecured)- 850,000 1,850,000 - - 1,850,000 4,550,000
Total Funding 980,000 2,785,000 4,500,000 2,775,000 2,775,000 5,000,000 18,815,000
Total Capital Costs 980,000 2,785,000 4,500,000 2,775,000 2,775,000 5,000,000 18,815,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Capacity Project: Yes
This program funds the preservation and replacement of arterial and collector streets throughout the City as stand-alone
projects and/or with other projects.
Anticipated Year of Completion: Beyond 2032
This project will grind and overlay the roadway between 17th St SE and 37th St SE.
Anticipated Year of Completion: Beyond 2032Capacity Project: No
Anticipated Year of Completion: 2027Capacity Project: No
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.
369
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: C St NW/3rd St NW Intersection Improvements
Project No: cp2610
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Transportation Fund - - 150,000 1,900,000 - - 2,050,000
Traffic Impact Fees - - - 100,000 - - 100,000
Subtotal (Secured)- - 150,000 2,000,000 - - 2,150,000
Total Funding - - 150,000 2,000,000 - - 2,150,000
Total Capital Costs - - 150,000 2,000,000 - - 2,150,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Dynamic Message Sign Program
Project No: asbd16
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Transportation Fund - - - - - 75,000 75,000
Subtotal (Secured)- - - - - 75,000 75,000
Total Funding - - - - - 75,000 75,000
Total Capital Costs - - - - - 75,000 75,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):$1,500 Annually Effective 2032
Project Name: East Valley Widening
Project No: cp2311
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Transportation Fund - 2,000,000 1,200,000 - - - 3,200,000
Grants (Indirect Federal) - 5,465,000 - - - - 5,465,000
Traffic Impact Fees - - 470,000 - - - 470,000
Transp. Benefit District 240,323 965,000 500,000 - - - 1,705,323
Subtotal (Secured)240,323 8,430,000 2,170,000 - - - 10,840,323
Total Funding 240,323 8,430,000 2,170,000 - - - 10,840,323
Total Capital Costs 240,323 8,430,000 2,170,000 - - - 10,840,323
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):$2,000 Annually Effective 2030
Capacity Project: No
Capacity Project: Yes
This project improves EastValleyHighwayfrom OravetzPlace Southeastto thesouth citylimits toprovide 2vehicle lanes in
each direction, center turn lane where needed, a separated multi-use trail, utility relocations, wetland and stream mitigation,
storm improvements including replacement of a culvert to provide fish passage, street lighting, traffic signal
replacements/improvements, replaced pavement surface, and ITS improvements including a dynamic message sign.
Anticipated Year of Completion: Beyond 2032
Capacity Project: Yes
This program funds the construction of one newdynamic message sign (DMS) in 5 to 6 year intervals depending on funding
availability and costs. Locations are as specified in the Comprehensive Transportation Plan - Map 8, Intelligent
Transportation Systems. Funding for this project originates from the City's School Zone Photo Enforcement Program.
Anticipated Year of Completion: 2030
This project will replace the traffic signal at the intersection as part of the Traffic Signal Replacement Program and will also
improve the intersection to increase capacity and reduce delays.
Anticipated Year of Completion: 2029
370
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Harvey Rd NE/8th St NE Intersection Improvements
Project No: cp0611
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Traffic Impact Fees 81,187 80,785 - - - - 161,972
Subtotal (Secured)81,187 80,785 - - - - 161,972
Total Funding 81,187 80,785 - - - - 161,972
Total Debt Service 81,187 80,785 - - - - 161,972
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Lake Tapps Parkway Preservation (Sumner Tapps to 182nd)
Project No: cp2607
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Grants (Indirect Federal) 792,406 - - - - - 792,406
Transp. Benefit District 530,000 - - - - - 530,000
Subtotal (Secured) 1,322,406 - - - - - 1,322,406
Total Funding 1,322,406 - - - - - 1,322,406
Total Capital Costs 1,322,406 - - - - - 1,322,406
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Lea Hill Rd & 104th Ave SE Roundabout
Project No: cp2319
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Grants (Indirect Federal) 2,138,000 - - - - - 2,138,000
Traffic Impact Fees 500,000 - - - - - 500,000
Transp. Benefit District 1,792,000 - - - - - 1,792,000
Subtotal (Secured) 4,430,000 - - - - - 4,430,000
Total Funding 4,430,000 - - - - - 4,430,000
Total Capital Costs 4,430,000 - - - - - 4,430,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):$3,000 Annually Effective 2028
Anticipated Year of Completion: 2028
This project will replace the existing traffic signal with a single lane roundabout and also includes pedestrian and bike
facilities, street lighting, utility replacements, and stormwater management.
Capacity Project: Yes
Anticipated Year of Completion: 2027
This project will grind and overlay the roadway from Sumner Tapps to 182nd and will re-channelize the roadway to include
bike lanes.
Capacity Project: No
Anticipated Year of Completion: 2027
The project constructed one eastbound through/right lane on 8th St NE to the west of HarveyRd and modified traffic signals
and traffic channelization to accommodate the new lane. The project also re-constructed M St NE from 4th St NE to 8th St
NE with a four-lane cross section. Construction was complete in 2010. On-going budget is for Public Trust Fund Loan
(PWTFL) payments through 2028.
Capacity Project: Yes
371
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Local Street Preservation and Replacement Program
Project No: spbd02
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Transportation Fund 350,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 9,350,000
Transfer In Sewer (431) - 50,000 50,000 50,000 50,000 50,000 250,000
Transfer In Storm (432) - 50,000 50,000 50,000 50,000 50,000 250,000
Transfer In Water (430) - 50,000 50,000 50,000 50,000 50,000 250,000
Subtotal (Secured)350,000 1,950,000 1,950,000 1,950,000 1,950,000 1,950,000 10,100,000
Total Funding 350,000 1,950,000 1,950,000 1,950,000 1,950,000 1,950,000 10,100,000
Total Capital Costs 350,000 1,950,000 1,950,000 1,950,000 1,950,000 1,950,000 10,100,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: M St NE Widening
Project No: cp2210
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Unsecured
Grants (Indirect Federal) - - 1,200,000 2,114,159 - - 3,314,159
Subtotal (Unsecured)- - 1,200,000 2,114,159 - - 3,314,159
Total Funding - - 1,200,000 2,114,159 - - 3,314,159
Total Capital Costs - - 1,200,000 2,114,159 - - 3,314,159
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: M Street Underpass (3rd St SE to 8th St SE)
Project No: c201a0
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Traffic Impact Fees 121,380 121,088 120,795 120,503 120,000 120,000 723,766
Subtotal (Secured)121,380 121,088 120,795 120,503 120,000 120,000 723,766
Total Funding 121,380 121,088 120,795 120,503 120,000 120,000 723,766
Total Debt Service 121,380 121,088 120,795 120,503 120,000 120,000 723,766
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Anticipated Year of Completion: 2029Capacity Project: No
Anticipated Year of Completion: Beyond 2032Capacity Project: Yes
Theprojectconstructedagrade separatedcrossing of M StreetSE andthe BurlingtonNorthern SanteFe (BNSF)Stampede
Pass Railroad tracks. Construction was complete in 2014. The project is now in Public Works Trust Fund Loan (PWTFL)
debt repayment through 2041.
This programfunds thepreservationand replacementof localstreets throughoutthe Cityas stand-aloneprojects and/orwith
other projects.
Anticipated Year of Completion: Beyond 2032
This project will add a second northbound lane, a center turn lane, wider sidewalks, and street lighting from E Main St to 4th
St NE. The project will also replace roadway pavement, city utilities, the traffic signal at E Main St, and the curb ramps at E
Main St and 4th St NE.
Capacity Project: No
372
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Priority RRFB Enhanced Crossings
Project No: asbd01
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Unsecured
Grants (Indirect Federal) 420,000 1,080,000 - - - - 1,500,000
Subtotal (Unsecured) 420,000 1,080,000 - - - - 1,500,000
Total Funding 420,000 1,080,000 - - - - 1,500,000
Total Capital Costs 420,000 1,080,000 - - - - 1,500,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):$1,000 Annually Effective 2029
Project Name: R St SE Mobility Improvements
Project No: cp2116
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Traffic Impact Fees - 197,000 - - - - 197,000
Transp. Benefit District 500,000 900,000 - - - - 1,400,000
Subtotal (Secured)500,000 1,097,000 - - - - 1,597,000
Unsecured
Grants (State)2,000,000 2,000,000 - - - - 4,000,000
Subtotal (Unsecured) 2,000,000 2,000,000 - - - - 4,000,000
Total Funding 2,500,000 3,097,000 - - - - 5,597,000
Total Capital Costs 2,500,000 3,097,000 - - - - 5,597,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):$5,000 Annually Effective 2029
Project Name: S 272nd/277th St Corridor Capacity & Non-Motorized Trail Improvements
Project No: cp1821
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Traffic Impact Fees 20,000 20,000 - - - - 40,000
Subtotal (Secured)20,000 20,000 - - - - 40,000
Total Funding 20,000 20,000 - - - - 40,000
Total Capital Costs 20,000 20,000 - - - - 40,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Capacity Project: No
This project widened 277th from Auburn Way N to I St NE and added a non-motorized trail. The project is complete except
for the monitoring and occasional improvements to the stream/wetland mitigation site constructed with the project.
Anticipated Year of Completion: 2029
This project construction of up to 4 enhanced pedestrian crossings at 3 locations, depending on funding availability through
the 2026 City Safety grant program. The 3 locations are: a midblock crossing at SE 312th St approximately 600 feet east of
124th Ave SE, amidblock crossings at SE312th Stapproximately1,100feet eastof 124thAve SE,and twocrossings atthe
intersection of 132nd Ave SE and SE 308th Street.
Anticipated Year of Completion: 2028
Anticipated Year of Completion: 2029
Project title was re-named from R St Widening to reflect updated project focus. This project will make improvements from
33rd St SE to 22nd St SE to improve multimodal mobilityincluding a separated multi-use trail, replacement of the pedestrian
traffic signal at 31st St SE with a full signal at the Game Farm Park driveway, an added southbound lane to the approach of
the 29th St SE intersection, a center turn lane between 29th St SE and 22nd St SE, replaced sidewalks, streetlighting, and
replaced signal at the 29th St SE intersection. The project also includes city utility replacements and improvements.
Capacity Project: Yes
Capacity Project: Yes
373
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: S 321st St/46th Pl S Intersection Improvements
Project No: as9001
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Developer Contribution - - - - - 250,000 250,000
Traffic Impact Fees - - - - - 50,000 50,000
Subtotal (Secured)- - - - - 300,000 300,000
Total Funding - - - - - 300,000 300,000
Total Capital Costs - - - - - 300,000 300,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: SE 304th Street/116th Avenue Roundabout
Project No: cp2506
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Developer Contribution 1,262,500 - - - - - 1,262,500
Transportation Fund 1,025,500 - - - - - 1,025,500
Traffic Impact Fees 412,000 - - - - - 412,000
Subtotal (Secured) 2,700,000 - - - - - 2,700,000
Total Funding 2,700,000 - - - - - 2,700,000
Total Capital Costs 2,700,000 - - - - - 2,700,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):$500 Annually Effective 2028
Project Name: Traffic Signal Replacement Program
Project No: asbd47
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Transportation Fund - - - - - 500,000 500,000
Subtotal (Secured)- - - - - 500,000 500,000
Total Funding - - - - - 500,000 500,000
Total Capital Costs - - - - - 500,000 500,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
This project will construct a single lane roundabout at the intersection and is anticipated to be designed and constructed by
King County with funding provided by the City of Auburn under an Interlocal Agreement.
Anticipated Year of Completion: Beyond 2032
Anticipated Year of Completion: 2027
Capacity Project: Yes
This program funds the replacement of an existing traffic signal every 4 to 5 years either as stand alone projects or with
other projects. Funding for this project originates from the City's School Zone Photo Enforcement Program.
Capacity Project: Yes
The project will construct a single lane roundabout to replace the current two-way stop control.
Capacity Project: No Anticipated Year of Completion: Beyond 2032
374
2027-2028 Preliminary Budget Section VII: Capital Planning
Budget Budget Estimate Estimate Estimate Estimate 2027-2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources:
Secured
Transportation Fund 5,717,447$ 4,750,000$ 4,600,000$ 5,150,000$ 3,250,000$ 3,825,000$ 27,292,447$
Transp. Benefit District 3,762,323 3,100,000 2,700,000 2,200,000 2,200,000 2,200,000 16,162,323
Traffic Impact Fees 1,134,567 418,873 840,795 470,503 370,000 420,000 3,654,738
Grants (Indirect Federal) 3,895,406 5,465,000 - - - - 9,360,406
Developer Contribution 1,557,500 - - - - 250,000 1,807,500
Transfer In Sewer (431)- 50,000 50,000 50,000 50,000 50,000 250,000
Transfer In Storm (432)- 50,000 50,000 50,000 50,000 50,000 250,000
Transfer In Water (430)- 50,000 50,000 50,000 50,000 50,000 250,000
Subtotal (Secured) 16,067,243$ 13,883,873$ 8,290,795$ 7,970,503$ 5,970,000$ 6,845,000$ 59,027,414$
Unsecured
Grants (Indirect Federal) 420,000 1,080,000 2,200,000 2,114,159 - 1,000,000 6,814,159
Grants (State) 2,000,000 3,850,000 850,000 2,500,000 2,500,000 850,000 12,550,000
Subtotal (Unsecured) 2,420,000$ 4,930,000$ 3,050,000$ 4,614,159$ 2,500,000$ 1,850,000$ 19,364,159$
Capital Costs:
Secured
Design 550,000$ 850,000$ 1,150,000$ 1,100,000$ 1,100,000$ 1,675,000$ 6,425,000$
Right of Way 240,323 - 600,000 - - - 840,323
Construction 15,074,353 12,832,000 6,420,000 6,750,000 4,750,000 5,050,000 50,876,353
Long Term Debt Serv. 202,567 201,873 120,795 120,503 120,000 120,000 885,738
Subtotal (Secured) 16,067,243$ 13,883,873$ 8,290,795$ 7,970,503$ 5,970,000$ 6,845,000$ 59,027,414$
Unsecured
Design 400,000$ 1,500,000$ 500,000$ -$ -$ 500,000$ 2,900,000$
Right of Way 20,000 - - - - - 20,000
Construction 2,000,000 3,430,000 2,550,000 4,614,159 2,500,000 1,350,000 16,444,159
Subtotal (Unsecured) 2,420,000$ 4,930,000$ 3,050,000$ 4,614,159$ 2,500,000$ 1,850,000$ 19,364,159$
Total Funding 18,487,243$ 18,813,873$ 11,340,795$ 12,584,662$ 8,470,000$ 8,695,000$ 78,391,573$
Total Capital Costs 18,487,243$ 18,813,873$ 11,340,795$ 12,584,662$ 8,470,000$ 8,695,000$ 78,391,573$
TOTAL CAPITAL COSTS AND FUNDING SOURCES - TRANSPORTATION
375
2027-2028 Preliminary Budget Section VII: Capital Planning
Summary of Impacts of 2027-2028 Capital Projects on Future Operating Expenses
Projects 2027 2028 2029 2030 2031 2032 Total
ASBD01*Priority RRFB Enhanced
Crossings -$ -$ 1,000$ 1,000$ 1,000$ 1,000$ 4,000$
ASBD02**15th Street SW Preservation
and Safety - - - - - 1,000 1,000
ASBD16*Dynamic Message Sign
Program - - - - - 1,500 1,500
CP2116*R St SE Mobility
Improvements - - 5,000 5,000 5,000 5,000 20,000
CP2311* East Valley Widening - - - 2,000 2,000 2,000 6,000
CP2319*Lea Hill Rd & 104th Ave SE
Roundabout - 500 500 500 500 500 2,500
CP2319**Lea Hill Rd & 104th Ave SE
Roundabout - 2,500 2,500 2,500 2,500 2,500 12,500
CP2506*SE 304th Street/116th Avenue
Roundabout - 500 500 500 500 500 2,500
Total -$ 3,500$ 9,500$ 11,500$ 11,500$ 14,000$ 50,000$
Positive numbers are an increase to expenses, negative are a decrease to expenses.
* Operating Impact will occur in General Fund (001)
** Operating Impact will occur in Storm Fund (432)
376
2027-2028 Preliminary Budget Section VII: Capital Planning
377
378
2027-2028 Preliminary Budget Section VII: Capital Planning
379
2027-2028 Preliminary Budget Section VII: Capital Planning
Water Utility Projects
Fourteen capital projects totaling $9,989,962 are budgeted for 2027 and fifteen capital projects totaling
$9,443,200 are budgeted for 2028. A few of the significant projects include the following:
The Well 7 Treatment Phase 1 project ($434,728 in 2027 and $1,304,183 in 2028) will allow this well
to be used. Well 7 is currently offline due to elevated manganese levels, and a new treatment system—
constructed in two phases and located at the Fulmer CCT Facility due to space constraints—will restore
year-round use and improve water quality. The project also includes backup power installation,
underground electrical transmission between Well 7 and Fulmer Field, and several recommended
upgrades to the Fulmer CCT identified in earlier facility evaluations. (See Map – “A”)
The Lea Hill Rd & 104th Ave SE Roundabout project ($1,064,000 in 2027) will replace the existing
traffic signal with a single lane roundabout and includes pedestrian and bike facilities, street lighting,
utility replacements, and stormwater management. (See Map – “B”)
The R St SE Mobility Improvements project ($400,000 in 2027 and $451,000 in 2028) will enhance
multimodal travel between 33rd St SE and 22nd St SE with a separated multi-use trail, upgraded
sidewalks, improved streetlighting, and utility replacements. The project also includes replacing the
pedestrian signal at 31st St SE with a full traffic signal at the Game Farm Park driveway, adding a
southbound lane at the 29th St SE intersection, installing a center turn lane between 29th St SE and
22nd St SE, and upgrading the traffic signal at 29th St SE. (See Map – “C”)
The Coal Creek Springs Rehabilitation project ($546,364 in 2028) will conduct a study and construct
improvements to improve capacity of the springs resulting in greater utilization of the water right. (See
Map – “D”)
Reservoirs 4 and 8 Seismic Retrofits Well 4 Facilit Improvements
380
2027-2028 Preliminary Budget Section VII: Capital Planning
Title
Project
Number
2027
Budget
2028
Budget Page
Annual Distribution System Improvements Program wabd09 2,652,250$ 2,731,818$ 382
Cascade Water Alliance Water Purchase cp1914 934,810 934,810 383
Coal Creek Springs Rehabilitation cp2209 - 546,364 383
Reservoir Capital Improvements wabd03 498,623 - 387
Well 7 Treatment Phase 1 wabd04 434,728 1,304,183 391
Subtotal Capacity Projects 4,520,411$ 5,517,175$
2027 Local Street Preservation cp2511 820,000$ -$ 382
Fulmer CCTF Replace On-Site Chlorine Generation Systems wabd40 - 159,135 384
Intertie Booster Pump Station Improvements wabd05 - 325,000 384
Lea Hill Rd & 104th Ave SE Roundabout cp2319 1,064,000 - 385
On-Site Chlorine Generation Systems (OSEC) at Wells 1 & 4 wabd35 - 106,090 386
R St SE Mobility Improvements cp2116 400,000 451,000 386
Rehabilitate and Clean Wells 2 and 6 Program (3-year Cycle) wabd42 - 273,182 387
Reservoir Repair and Replacements Program wabd12 63,654 65,564 388
Street Utility Improvements Program vrbd01 1,379,170 1,420,545 388
Water Meter Replacements cp2608 650,000 - 388
Water Repair and Replacements Program wabd02 636,540 655,636 389
Water Resources Protection Program (Wellhead Protection) wabd23 63,654 65,564 389
Water Trench Patches Program wabd28 169,744 174,836 389
Well Inspection and Redevelopment Program wabd11 222,789 229,473 391
Subtotal Non-Capacity Projects 5,469,551$ 3,926,025$
Total Water Projects 9,989,962$ 9,443,200$
2027-2028 Water Projects
381
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: 2027 Local Street Preservation
Project No: cp2511
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Water Fund Balanc 820,000 - - - - - 820,000
Subtotal (Secured) 820,000 - - - - - 820,000
Total Funding 820,000 - - - - - 820,000
Total Capital Costs 820,000 - - - - - 820,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Academy PRV
Project No: wa9002
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Bond Proceeds - - 498,623 - - - 498,623
Subtotal (Secured)- - 498,623 - - - 498,623
Total Funding - - 498,623 - - - 498,623
Total Capital Costs - - 498,623 - - - 498,623
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Annual Distribution System Improvements Program
Project No: wabd09
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Bond Proceeds - - 2,813,772 1,244,205 - - 4,057,977
Water Fund Balanc 2,652,250 2,731,818 - 1,653,980 2,985,131 3,074,685 13,097,864
Subtotal (Secured) 2,652,250 2,731,818 2,813,772 2,898,185 2,985,131 3,074,685 17,155,841
Total Funding 2,652,250 2,731,818 2,813,772 2,898,185 2,985,131 3,074,685 17,155,841
Total Capital Costs 2,652,250 2,731,818 2,813,772 2,898,185 2,985,131 3,074,685 17,155,841
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Capacity Project: Yes Anticipated Year of Completion: 2029
Install PRV (pressure reducing valve) 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.
Capacity Project: Yes Anticipated Year of Completion: Beyond 2032
Program to fund capacity-related improvements to the water distribution system to address low pressures during
maximum day demands plus required fire flows.
Comprehensive Plan project D-01.
Capacity Project: No Anticipated Year of Completion: 2027
This project is part of the Local Streets Preservation Program and will complete the following: Grind and overlay 10th St
NE (from Auburn WayN to HarveyRd), 42nd St NE (from C St NE to Auburn Way N), SE 299th St (from 132nd Ave SE
to 130th Way SE), SE 307th Pl (from 112th Ave SE to 124th Ave SE), Oravetz Pl SE (west of Oravetz Rd SE), S 297th
Pl/55th Pl S (from 51st Ave S to S 300th Pl). Full depth pavement replacement SE 316th St (from 124th Ave SE to 126th
Ave SE). Water, sewer, and storm upgrades and replacements.
382
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Cascade Water Alliance Water Purchase
Project No: cp1914
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Water Fund Balanc 934,810 934,810 934,810 - - - 2,804,430
Subtotal (Secured) 934,810 934,810 934,810 - - - 2,804,430
Total Funding 934,810 934,810 934,810 - - - 2,804,430
Total Capital Costs 934,810 934,810 934,810 - - - 2,804,430
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Coal Creek Springs Chlorination Building Replacement
Project No: wa9003
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Bond Proceeds - - - 603,112 - - 603,112
Water Fund Balanc - - - - 1,863,617 - 1,863,617
Subtotal (Secured)- - - 603,112 1,863,617 - 2,466,729
Total Funding - - - 603,112 1,863,617 - 2,466,729
Total Capital Costs - - - 603,112 1,863,617 - 2,466,729
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Coal Creek Springs Rehabilitation
Project No: cp2209
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Water Fund Balanc - 546,364 5,444,086 - - - 5,990,450
Subtotal (Secured)- 546,364 5,444,086 - - - 5,990,450
Total Funding - 546,364 5,444,086 - - - 5,990,450
Total Capital Costs - 546,364 5,444,086 - - - 5,990,450
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):$2,000 Annually Effective 2030
Capacity Project: No Anticipated Year of Completion: 2031
Capacity Project: Yes Anticipated Year of Completion: 2029
Conduct a study and construct improvements to improve capacity of the springs resulting in greater utilization of the
water right.
Comprehensive Plan project S-09.
Capacity Project: Yes Anticipated Year of Completion: 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
2025 through 2029. Reserve supply will not be purchased and is not included.
Comprehensive Plan project S-04.
Coal Creek Springs chlorination building was identified as requiring replacement in the 2013 Facility Evaluation Study.
Comprehensive Plan project S-21.
383
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Fulmer CCTF Replace On-Site Chlorine Generation Systems (OSEC)
Project No: wabd40
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Bond Proceeds - - 382,454 - - - 382,454
Water Fund Balanc - 159,135 - - - - 159,135
Subtotal (Secured)- 159,135 382,454 - - - 541,589
Total Funding - 159,135 382,454 - - - 541,589
Total Capital Costs - 159,135 382,454 - - - 541,589
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Howard Road Corrosion Control Treatment Facility Expansion
Project No: wa9004
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Water Fund Balanc - - - - - 553,443 553,443
Subtotal (Secured)- - - - - 553,443 553,443
Total Funding - - - - - 553,443 553,443
Total Capital Costs - - - - - 553,443 553,443
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):$1,000 Annually Effective 2032
Project Name: Intertie Booster Pump Station Improvements
Project No: wabd05
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Bond Proceeds - - 2,060,000 - - - 2,060,000
Water Fund Balanc - 325,000 - - - - 325,000
Subtotal (Secured)- 325,000 2,060,000 - - - 2,385,000
Total Funding - 325,000 2,060,000 - - - 2,385,000
Total Capital Costs - 325,000 2,060,000 - - - 2,385,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Capacity Project: No Anticipated Year of Completion: 2028
Capacity Project: No Anticipated Year of Completion: 2028
Project 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.
Comprehensive Plan project PS-01.
The existing liquid chlorine (sodium hypochlorite) 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 chlorine alternatives indicated that on-site generation has the lowest overall cost. This
project will replace the entire generation system.
Comprehensive Plan project S-06.
Capacity Project: Yes Anticipated Year of Completion: Beyond 2032
This project will provide increased treatment capacity at the facility to accommodate increased flow from Coal Creek
Springs.
Comprehensive Plan project S-18.
384
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Lea Hill 648 Zoning Adjustment
Project No: wa9001
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Bond Proceeds - - 110,334 - - - 110,334
Subtotal (Secured)- - 110,334 - - - 110,334
Total Funding - - 110,334 - - - 110,334
Total Capital Costs - - 110,334 - - - 110,334
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Lea Hill Pump Station Replacement
Project No: wa9005
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Bond Proceeds - - - 811,589 5,885,639 - 6,697,228
Water Fund Balanc - - - - 233,632 - 233,632
Subtotal (Secured)- - - 811,589 6,119,271 - 6,930,860
Total Funding - - - 811,589 6,119,271 - 6,930,860
Total Capital Costs - - - 811,589 6,119,271 - 6,930,860
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Lea Hill Rd & 104th Ave SE Roundabout
Project No: cp2319
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Water Fund Balanc 1,064,000 - - - - - 1,064,000
Subtotal (Secured) 1,064,000 - - - - - 1,064,000
Total Funding 1,064,000 - - - - - 1,064,000
Total Capital Costs 1,064,000 - - - - - 1,064,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Capacity Project: No Anticipated Year of Completion: 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.
Anticipated Year of Completion: 2029
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.
Capacity Project: No
Capacity Project: No Anticipated Year of Completion: 2027
This project will replace the existing traffic signal with a single lane roundabout and also includes pedestrian and bike
facilities, street lighting, utility replacements, and stormwater management.
385
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: M St NE Widening
Project No: cp2210
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Bond Proceeds - - 320,000 - - - 320,000
Subtotal (Secured)- - 320,000 - - - 320,000
Total Funding - - 320,000 - - - 320,000
Total Capital Costs - - 320,000 - - - 320,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: On-Site Chlorine Generation Systems (OSEC) at Wells 1 and 4
Project No: wabd35
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Bond Proceeds - - 191,227 - - - 191,227
Water Fund Balanc - 106,090 - - - - 106,090
Subtotal (Secured)- 106,090 191,227 - - - 297,317
Total Funding - 106,090 191,227 - - - 297,317
Total Capital Costs - 106,090 191,227 - - - 297,317
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: R St SE Mobility Improvements
Project No: cp2116
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Water Fund Balanc 400,000 451,000 - - - - 851,000
Subtotal (Secured) 400,000 451,000 - - - - 851,000
Total Funding 400,000 451,000 - - - - 851,000
Total Capital Costs 400,000 451,000 - - - - 851,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Capacity Project: No Anticipated Year of Completion: 2028
The existing liquid chlorine (sodium hypochlorite) used at Wells 1 and 4 degrades during low winter demand periods
when the volume used is much lower and product turnover is decreased. This results in more chemical used to achieve
the same chlorine dose, which is not cost effective. On-site generation at both wells would enable operations to produce
the volume of chlorine needed, resulting in less waste. The systems would be sized to meet peak summer demands
while providing flexibility during winter months.
Comprehensive Plan project S-05.
Capacity Project: No Anticipated Year of Completion: 2029
This project will add a second northbound lane, a center turn lane, wider sidewalks, and street lighting from E Main St to
4th St NE. The project will also replace roadway pavement, city utilities, the traffic signal at E Main St, and the curb
ramps at E Main St and 4th St NE.
Capacity Project: No Anticipated Year of Completion: 2029
Project title was re-namedfrom RSt Wideningto reflectupdated projectfocus. Thisproject willmake improvementsfrom
33rd St SE to 22nd St SE to improve multimodal mobility including a separated multi-use trail, replacement of the
pedestrian traffic signal at 31st St SE with a full signal at the Game Farm Park driveway, an added southbound lane to
the approach of the 29th St SE intersection, a center turn lane between 29th St SE and 22nd St SE, replaced sidewalks,
streetlighting, and replaced signal at the 29th St SE intersection. The project also includes city utility replacements and
improvements.
386
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Rehabilitate and Clean Wells 2 and 6 Program (3-yr Cycle)
Project No: wabd42
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Water Fund Balanc - 273,182 - - 298,513 - 571,695
Subtotal (Secured)- 273,182 - - 298,513 - 571,695
Total Funding - 273,182 - - 298,513 - 571,695
Total Capital Costs - 273,182 - - 298,513 - 571,695
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Reservoir Capital Improvements
Project No: wabd03
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Water Fund Balanc 498,623 - - - - - 498,623
Subtotal (Secured) 498,623 - - - - - 498,623
Total Funding 498,623 - - - - - 498,623
Total Capital Costs 498,623 - - - - - 498,623
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Reservoir Painting (10 Yr Cycle) Program
Project No: wabd41
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Water Fund Balanc - - - 265,225 1,639,091 - 1,904,316
Subtotal (Secured)- - - 265,225 1,639,091 - 1,904,316
Total Funding - - - 265,225 1,639,091 - 1,904,316
Total Capital Costs - - - 265,225 1,639,091 - 1,904,316
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
The2013FacilityEvaluationStudyidentifiedimprovementstoreservoirs basedon thecondition andremaining usefullife
of the assets. Improvements were identified for Reservoir 1, Reservoir 4A and 4B, and Reservoir 8A.
Comprehensive Plan Project R-04.
Capacity Project: No Anticipated Year of Completion: 2031
Maintenance of reservoirs requires periodic painting to protect the steel and increase the useful life of the reservoir.
Comprehensive Plan project R-02.
Capacity Project: Yes Anticipated Year of Completion: 2027
Capacity Project: No Anticipated Year of Completion: Beyond 2032
Rehabilitation work on the well system conducted in 2013-2014 indicated it would be beneficial to clean and rehab both
wells on a regular basis.
Comprehensive Plan project S-03.
387
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Reservoir Repair and Replacements Program
Project No: wabd12
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Water Fund Balanc 63,654 65,564 - - 71,643 73,792 274,653
Subtotal (Secured) 63,654 65,564 - - 71,643 73,792 274,653
Total Funding 63,654 65,564 - - 71,643 73,792 274,653
Total Capital Costs 63,654 65,564 - - 71,643 73,792 274,653
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Street Utility Improvements Program
Project No: vrbd01
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Bond Proceeds - - 1,300,000 1,300,000 - - 2,600,000
Water Fund Balanc 1,379,170 1,420,545 163,161 207,056 1,552,268 1,598,836 6,321,036
Subtotal (Secured) 1,379,170 1,420,545 1,463,161 1,507,056 1,552,268 1,598,836 8,921,036
Total Funding 1,379,170 1,420,545 1,463,161 1,507,056 1,552,268 1,598,836 8,921,036
Total Capital Costs 1,379,170 1,420,545 1,463,161 1,507,056 1,552,268 1,598,836 8,921,036
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Water Meter Replacements
Project No: cp2608
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Water Fund Balanc 650,000 - - - - - 650,000
Subtotal (Secured) 650,000 - - - - - 650,000
Total Funding 650,000 - - - - - 650,000
Total Capital Costs 650,000 - - - - - 650,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Replace water meters of various sizes throughout the city that have exhausted their useful life.
Capacity Project: No Anticipated Year of Completion: Beyond 2032
General reservoir maintenance and minor improvements.
Comprehensive Plan project R-01.
Capacity Project: No Anticipated Year of Completion: 2027
Capacity Project: No Anticipated Year of Completion: Beyond 2032
The City will implement coordinated improvements to its stormwater, sewer, and water utility systems in alignment with
ongoing street preservation and improvement projects. Integrating these upgrades with transportation improvements
minimizes construction impacts, reduces costs, and ensures efficient delivery of essential infrastructure. This Program
supports the Utility System Plans by enhancing system reliability, extending asset life, and improving service capacity
throughout the project areas.
388
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Water Repair and Replacements Program
Project No: wabd02
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Water Fund Balanc 636,540 655,636 675,305 695,564 716,431 737,924 4,117,400
Subtotal (Secured) 636,540 655,636 675,305 695,564 716,431 737,924 4,117,400
Total Funding 636,540 655,636 675,305 695,564 716,431 737,924 4,117,400
Total Capital Costs 636,540 655,636 675,305 695,564 716,431 737,924 4,117,400
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Water Resources Protection Program (Wellhead Protection)
Project No: wabd23
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Water Fund Balanc 63,654 65,564 67,531 69,556 71,643 73,792 411,740
Subtotal (Secured) 63,654 65,564 67,531 69,556 71,643 73,792 411,740
Total Funding 63,654 65,564 67,531 69,556 71,643 73,792 411,740
Total Capital Costs 63,654 65,564 67,531 69,556 71,643 73,792 411,740
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Water Trench Patches Program
Project No: wabd28
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Water Fund Balanc 169,744 174,836 180,081 185,484 191,048 196,780 1,097,973
Subtotal (Secured) 169,744 174,836 180,081 185,484 191,048 196,780 1,097,973
Total Funding 169,744 174,836 180,081 185,484 191,048 196,780 1,097,973
Total Capital Costs 169,744 174,836 180,081 185,484 191,048 196,780 1,097,973
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Capacity Project: No Anticipated Year of Completion: Beyond 2032
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.
Capacity Project: No Anticipated Year of Completion: Beyond 2032
Capacity Project: No Anticipated Year of Completion: Beyond 2032
This program provides annual funding for roadwayrestoration 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.
Program to fund distribution system repair and replacement projects required for meeting peak demands and reducing
system losses. Projects will be coordinated with the streets and other utility projects.
Comprehensive Plan project D-03.
389
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Well 2 Replacement
Project No: wa9007
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Water Fund Balanc - - - 463,710 1,862,722 - 2,326,432
Subtotal (Secured)- - - 463,710 1,862,722 - 2,326,432
Total Funding - - - 463,710 1,862,722 - 2,326,432
Total Capital Costs - - - 463,710 1,862,722 - 2,326,432
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):$25,000 Annually Effective 2032
Project Name: Well 5/5A Upgrades
Project No: wabd39
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Water Fund Balanc - - 1,007,855 1,928,663 - - 2,936,518
Subtotal (Secured)- - 1,007,855 1,928,663 - - 2,936,518
Total Funding - - 1,007,855 1,928,663 - - 2,936,518
Total Capital Costs - - 1,007,855 1,928,663 - - 2,936,518
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Well 7 Back-up Powe
Project No: wa9006
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Water Fund Balanc - - - - - 510,350 510,350
Subtotal (Secured)- - - - - 510,350 510,350
Total Funding - - - - - 510,350 510,350
Total Capital Costs - - - - - 510,350 510,350
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):$500 Annually Effective 2032
Capacity Project: Yes
Capacity Project: Yes Anticipated Year of Completion: 2030
This project was identified in the 2013 Facilities Evaluation Study. Well 5 is in need of a newbuilding, backup generator,
chlorination, pump, and hydrologic investigation to evaluate the well's production. Due to the small size of the existing
site,some of the newequipment willneed tobe locatedelsewhere, whichmayrequirepropertyacquisitionof anadjacent
parcel. The project will include a siting study. The Facilities Evaluation Studyalso identifiedthe needfor anewpumpand
motor in Well 5A.
Comprehensive Plan project S-07.
Capacity Project: Yes Anticipated Year of Completion: Beyond 2032
The project will install back-up power to its pumps following completion of Phase 1 of the Well 7 Treatment project. Due
to limited space available at the Well 7 site, back-up power will be installed at the Fulmer Field CCT (cholorine contact
tank) Facility. The project also includes installing underground electrical transmission capability between Well 7 and the
Fulmer Field CCT Facility.
Comprehensive Plan project S-13.
Anticipated Year of Completion: 2031
Replace Well 2 on its existing site to resolve ongoing operational challenges.
Comprehensive Plan project S-11.
390
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Well 7 Treatment Phase 1
Project No: wabd04
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Bond Proceeds - - 2,597,000 6,000,000 - - 8,597,000
Water Fund Balanc 434,728 1,304,183 - - - - 1,738,911
Subtotal (Secured) 434,728 1,304,183 2,597,000 6,000,000 - - 10,335,911
Total Funding 434,728 1,304,183 2,597,000 6,000,000 - - 10,335,911
Total Capital Costs 434,728 1,304,183 2,597,000 6,000,000 - - 10,335,911
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $100,000 Annually Effective 2031
Project Name: Well Inspection and Redevelopment Program
Project No: wabd11
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Water Fund Balanc 222,789 229,473 - - - - 452,262
Subtotal (Secured) 222,789 229,473 - - - - 452,262
Total Funding 222,789 229,473 - - - - 452,262
Total Capital Costs 222,789 229,473 - - - - 452,262
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: West Hill Springs Transmission Main Replacement
Project No: cp2303
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Bond Proceeds - - - 212,180 1,257,729 - 1,469,909
Subtotal (Secured)- - - 212,180 1,257,729 - 1,469,909
Total Funding - - - 212,180 1,257,729 - 1,469,909
Total Capital Costs - - - 212,180 1,257,729 - 1,469,909
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Program for inspection and redevelopment of supply wells and springs necessary to ensure production at maximum
capacity for efficient utilization.
Comprehensive Plan project S-07.
Capacity Project: Yes Anticipated Year of Completion: 2032
Well7isnotoperatedduetohighmanganeselevels.Manganesetreatmentwillallowthis wellto beused year-roundand
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 (cholorine contact tank) Facility. The treatment will be installed in
two phases. The first phase will provide 2.5 mgd of capacityin 2030. The project willalso includeinstalling backuppower
at the facility, which will also be located at Fulmer Field, due to limited space at the Well 7 facility. Installation of
underground electrical transmission capability between Well 7 and Fulmer Field is required. Additionally, the project will
address the recommended capital improvements to Fulmer Field CCT identified in the 2013 Facility Evaluation Study,
including a new pump and motor.
Comprehensive Plan project S-10.
Capacity Project: No Anticipated Year of Completion: 2030
The 2020 pipeline assessment indicated the existing cast iron transmission main is in poor condition. The main has
experienced 2 breaks in the past. The project will replace approximately 1,250 LF of 10" cast iron with 12" ductile iron.
Comprehensive Plan project D-05.
Capacity Project: No Anticipated Year of Completion: Beyond 2032
391
2027-2028 Preliminary Budget Section VII: Capital Planning
Budget Budget Estimate Estimate Estimate Estimate 2027-2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources:
Secured
Water Fund Balanc 9,989,962$ 9,443,200$ 8,472,829$ 5,469,238$ 11,485,739$ 6,819,602$ 51,680,570$
Bond Proceeds - - 10,273,410 10,171,086 7,143,368 - 27,587,864
Subtotal (Secured) 9,989,962 9,443,200 18,746,239 15,640,324 18,629,107 6,819,602 79,268,434
Unsecured
-$ -$ -$ -$ -$ -$ -$
Subtotal (Unsecured) -$ -$ -$ -$ -$ -$ -$
Capital Costs:
Secured
Predesign -$ -$ -$ 100,000$ -$ -$ 100,000$
Design 1,079,728 2,985,772 980,000 2,527,704 525,000 1,588,793 9,686,997
Construction 7,975,424 5,522,618 16,123,574 13,012,620 18,104,107 5,230,809 65,969,152
Acquisition 934,810 934,810 1,642,665 - - - 3,512,285
Subtotal (Secured) 9,989,962$ 9,443,200$ 18,746,239$ 15,640,324$ 18,629,107$ 6,819,602$ 79,268,434$
Unsecured
-$ -$ -$ -$ -$ -$ -$
Subtotal (Unsecured) -$ -$ -$ -$ -$ -$ -$
Total Funding 9,989,962$ 9,443,200$ 18,746,239$ 15,640,324$ 18,629,107$ 6,819,602$ 79,268,434$
Total Capital Costs 9,989,962$ 9,443,200$ 18,746,239$ 15,640,324$ 18,629,107$ 6,819,602$ 79,268,434$
TOTAL CAPITAL COSTS AND FUNDING SOURCES - WATER
392
2027-2028 Preliminary Budget Section VII: Capital Planning
Summary of Impacts of 2027-2028 Capital Projects on Future Operating Expenses
Projects 2027 2028 2029 2030 2031 2032 Total
CP2209 Coal Creek Springs
Rehabilitation -$ -$ -$ 2,000$ 2,000$ 2,000$ 6,000$
WABD04 Well 7 Treatment Phase 1 - - - - 100,000 100,000 200,000
WA9004 Howard Road Corrosion Control
Treatment Facility Expansion - - - - - 1,000 1,000
WA9006 Well 7 Back-up Power - - - - - 500 500
WA9007 Well 2 Replacement - - - - - 25,000 25,000
Total -$ -$ -$ 2,000$ 102,000$ 128,500$ 232,500$
Positive numbers are an increase to expenses, negative are a decrease to expenses.
393
2027-2028 Preliminary Budget Section VII: Capital Planning
394
2027-2028 Preliminary Budget Section VII: Capital Planning
395
2027-2028 Preliminary Budget Section VII: Capital Planning
Sanitary Sewer Projects
Eleven capital projects totaling $2,712,900 are budgeted for 2027 and six capital projects totaling
$4,850,800 are budgeted for 2028. Significant projects include the following:
The R St SE Mobility Improvements (22nd Street SE to 33rd) project ($323,829 in 2027) will replace
approximately 400 feet of 8-inch concrete sewer with 8-inch PVC and add an upstream manhole. (See
Map – “A”)
The Roegner Park Sewer Capacity Improvements project ($139,084 in 2027) will replace approximately
4,000 linear feet 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. (See Map – “B”)
The Siphon Assessment and Cleaning Program (10-year cycle) ($633,800 in 2027) will clean and
inspect the City’s three siphons that cross the Green River—a single 14-inch line within the 8th Street
Bridge and a pair of 8-inch and 12-inch lines running beneath the river between Isaac Evans Park and
Brannan Park. This work will help determine their condition, establish future inspection and cleaning
protocols, and guide planning for any necessary repairs or replacements. (See Map – “C”)
The Sanitary Sewer Repair & Replacement/System Improvement program ($382,500 in 2027 and
$2,025,900 in 2028) will repair and replace broken sewer mains and other facilities identified through
television inspection and routine cleaning.
The Sewer Pump Station Replacement/Improvement Program ($437,000 in 2027 and $900,000 in
2028) will address aging infrastructure across the Sewer Utility’s 17 public pump stations, some of
which are more than 50 years old. As these stations age and operational needs evolve, factors such
as station condition, component reliability, capacity, and safety indicate the need for upgrades,
rehabilitation, and replacement. This program provides the funding necessary to support those
improvements.
Sewer Pipe and Manhole Installation
396
2027-2028 Preliminary Budget Section VII: Capital Planning
Title
Project
Number
2027
Budget
2028
Budget Page
Roegner Park Sewer Capacity Improvements sebd03 139,084$ -$ 400
Subtotal Capacity Projects 139,084$ -$
2027 Local Street Preservation cp2511 10,000$ -$ 398
A St SE Preservation (17th St SE to 37th St SE) cp2606 75,000 - 398
Clean and Inspect Large Diameter Sewer sebd07 - 1,069,200 398
Lake Tapps Parkway Preservation (Sumner Tapps to 182nd) cp2607 10,000 - 399
Manhole Ring and Cover Replacement Program sebd04 - 101,300 399
R St SE Mobility Improvements cp2116 323,829 - 400
Sanitary Sewer Repair and Replacement/System Impr. Pgrm. sebd01 382,500 2,025,900 400
SE 304th Street/116th Avenue Roundabout cp2506 5,000 - 401
Sewer Pump Station Replacement/Improvement Program sebd05 437,000 900,000 401
Side Sewer Inspections Program sebd15 404,300 416,400 401
Siphon Assessment and Cleaning Program (10-yr cycle) sebd06 633,800 - 402
Street Utility Improvements Program vrbd01 292,477 338,000 402
Subtotal Non-Capacity Projects 2,573,906$ 4,850,800$
Total Sewer Projects 2,712,990$ 4,850,800$
2027-2028 Sewer Projects
397
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: 2027 Local Street Preservation
Project No: cp2511
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Sewer Fund Balance 10,000 - - - - - 10,000
Subtotal (Secured) 10,000 - - - - - 10,000
Total Funding 10,000 - - - - - 10,000
Total Capital Costs 10,000 - - - - - 10,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: A St SE Preservation (17th St SE to 37th St SE)
Project No: cp2606
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Sewer Fund Balance 75,000 - - - - - 75,000
Subtotal (Secured) 75,000 - - - - - 75,000
Total Funding 75,000 - - - - - 75,000
Total Capital Costs 75,000 - - - - - 75,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Clean and Inspect Large Diameter Sewer
Project No: sebd07
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Sewer Fund Balance - 1,069,200 - - - - 1,069,200
Subtotal (Secured)- 1,069,200 - - - - 1,069,200
Total Funding - 1,069,200 - - - - 1,069,200
Total Capital Costs - 1,069,200 - - - - 1,069,200
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Capacity Project: No Anticipated Year of Completion: 2027
Capacity Project: No Anticipated Year of Completion: 2027
This project will grind and overlay the roadway between 17th St SE and 37th St SE.
Clean and inspect approximately 40,000 feet of 21-inch or larger diameter sewer pipe. The effort will primarily focus on
clayand 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.
Thisprojectispartof theLocalStreetsPreservationProgramandwill completethe following:Grind andoverlay10thSt
NE (from Auburn Way N to Harvey Rd), 42nd St NE (from C St NE to Auburn Way N), SE 299th St (from 132nd Ave
SE to 130th Way SE), SE 307th Pl (from 112th Ave SE to 124th Ave SE), Oravetz Pl SE (west of Oravetz Rd SE), S
297th Pl/55th Pl S (from 51st Ave S to S 300th Pl). Full depth pavement replacement SE 316th St (from 124th Ave SE
to 126th Ave SE). Water, sewer, and storm upgrades and replacements.
Capacity Project: No Anticipated Year of Completion: Beyond 2032
398
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Inflow and Infiltration Evaluation Program
Project No: sebd11
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Sewer Fund Balance - - - 632,900 651,887 - 1,284,787
Subtotal (Secured)- - - 632,900 651,887 - 1,284,787
Total Funding - - - 632,900 651,887 - 1,284,787
Total Capital Costs - - - 632,900 651,887 - 1,284,787
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Lake Tapps Parkway Preservation (Sumner Tapps to 182nd)
Project No: cp2607
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Sewer Fund Balance 10,000 - - - - - 10,000
Subtotal (Secured) 10,000 - - - - - 10,000
Total Funding 10,000 - - - - - 10,000
Total Capital Costs 10,000 - - - - - 10,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Manhole Ring and Cover Replacement Program
Project No: sebd04
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Sewer Fund Balance - 101,300 104,300 107,500 110,725 114,047 537,872
Subtotal (Secured)- 101,300 104,300 107,500 110,725 114,047 537,872
Total Funding - 101,300 104,300 107,500 110,725 114,047 537,872
Total Capital Costs - 101,300 104,300 107,500 110,725 114,047 537,872
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Capacity Project: No Anticipated Year of Completion: 2027
This project will grind and overlay the roadway from Sumner Tapps to 182nd and will re-channelize the roadway to
include bike lanes.
Capacity Project: No
Capacity Project: No Anticipated Year of Completion: Beyond 2032
This program assesses 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 program 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 updates to the Comprehensive Sewer Plan.
Anticipated Year of Completion: Beyond 2032
As manholes and roads age and their condition deteriorates, access covers and the rings in which theysit 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 approximately50 sewer manhole ringsand coversto maintainaccess
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.
399
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: R St SE Mobility Improvements
Project No: cp2116
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Sewer Fund Balance 323,829 - - - - - 323,829
Subtotal (Secured) 323,829 - - - - - 323,829
Total Funding 323,829 - - - - - 323,829
Total Capital Costs 323,829 - - - - - 323,829
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Roegner Park Sewer Capacity Improvements
Project No: sebd03
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Sewer Fund Balance 139,084 - - 1,495,000 - - 1,634,084
Subtotal (Secured) 139,084 - - 1,495,000 - - 1,634,084
Total Funding 139,084 - - 1,495,000 - - 1,634,084
Total Capital Costs 139,084 - - 1,495,000 - - 1,634,084
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Sanitary Sewer Repair and Replacement/System Improvements Program
Project No: sebd01
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Sewer Fund Balance 382,500 2,025,900 405,700 2,149,300 430,407 2,280,192 7,673,999
Subtotal (Secured) 382,500 2,025,900 405,700 2,149,300 430,407 2,280,192 7,673,999
Total Funding 382,500 2,025,900 405,700 2,149,300 430,407 2,280,192 7,673,999
Total Capital Costs 382,500 2,025,900 405,700 2,149,300 430,407 2,280,192 7,673,999
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Replace approximately 4,000 linear feet 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.
Capacity Project: Yes Anticipated Year of Completion: 2030
Capacity Project: No Anticipated Year of Completion: 2029
Project title was re-named from R St Widening to reflect updated project focus. This project will make improvements
from 33rd St SE to 22nd St SE to improve multimodal mobility including a separated multi-use trail, replacement of the
pedestrian traffic signal at 31st St SE with a full signal at the Game Farm Park driveway, an added southbound lane to
the approach of the 29th St SE intersection, a center turn lane between 29th St SE and 22nd St SE, replaced
sidewalks, streetlighting, and replaced signal at the 29th St SE intersection. The project also includes city utility
replacements and improvements.
Capacity Project: No Anticipated Year of Completion: Beyond 2032
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 projectsinclude 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.
400
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: SE 304th Street/116th Avenue Roundabout
Project No: cp2506
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Sewer Fund Balance 5,000 - - - - - 5,000
Subtotal (Secured)5,000 - - - - - 5,000
Total Funding 5,000 - - - - - 5,000
Total Capital Costs 5,000 - - - - - 5,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Sewer Pump Station Replacement/Improvement Program
Project No: sebd05
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Sewer Fund Balance 437,000 900,000 1,159,000 2,149,000 537,324 1,106,686 6,289,010
Subtotal (Secured) 437,000 900,000 1,159,000 2,149,000 537,324 1,106,686 6,289,010
Total Funding 437,000 900,000 1,159,000 2,149,000 537,324 1,106,686 6,289,010
Total Capital Costs 437,000 900,000 1,159,000 2,149,000 537,324 1,106,686 6,289,010
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Side Sewer Inspections Program
Project No: sebd15
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Sewer Fund Balance 404,300 416,400 428,900 441,800 - - 1,691,400
Subtotal (Secured) 404,300 416,400 428,900 441,800 - - 1,691,400
Total Funding 404,300 416,400 428,900 441,800 - - 1,691,400
Total Capital Costs 404,300 416,400 428,900 441,800 - - 1,691,400
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Capacity Project: No Anticipated Year of Completion: Beyond 2032
The Sewer Utility's infrastructure currently consists of 17 public sewer pump stations that range in age with some over
50 years old. As those stations age, and utilityoperations 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.
The project will construct a single lane roundabout to replace the current two-way stop control.
Capacity Project: No Anticipated Year of Completion: 2027
Capacity Project: No Anticipated Year of Completion: Beyond 2032
Use the services of a contractor to systematically inspect, via Closed-Circuit Television (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.
401
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Siphon Assessment and Cleaning Program (10-yr cycle)
Project No: sebd06
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Sewer Fund Balance 633,800 - - - - - 633,800
Subtotal (Secured) 633,800 - - - - - 633,800
Total Funding 633,800 - - - - - 633,800
Total Capital Costs 633,800 - - - - - 633,800
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Street Utility Improvements Program
Project No: vrbd01
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Sewer Fund Balance 292,477 338,000 348,000 358,000 368,740 379,802 2,085,019
Subtotal (Secured) 292,477 338,000 348,000 358,000 368,740 379,802 2,085,019
Total Funding 292,477 338,000 348,000 358,000 368,740 379,802 2,085,019
Total Capital Costs 292,477 338,000 348,000 358,000 368,740 379,802 2,085,019
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Budget Budget Estimate Estimate Estimate Estimate 2027-2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources:
Secured
Sewer Fund Balance 2,712,990$ 4,850,800$ 2,445,900$ 7,333,500$ 2,099,083$ 3,880,727$ 23,323,000$
Subtotal (Secured) 2,712,990$ 4,850,800$ 2,445,900$ 7,333,500$ 2,099,083$ 3,880,727$ 23,323,000$
Capital Costs:
Secured
Design 1,048,584$ 340,000$ 545,700$ 672,900$ 1,122,294$ 40,000$ 3,769,478$
Construction 1,664,406 4,510,800 1,900,200 6,660,600 976,789 3,840,727 19,553,522
Subtotal (Secured) 2,712,990$ 4,850,800$ 2,445,900$ 7,333,500$ 2,099,083$ 3,880,727$ 23,323,000$
Total Funding 2,712,990$ 4,850,800$ 2,445,900$ 7,333,500$ 2,099,083$ 3,880,727$ 23,323,000$
Total Capital Costs 2,712,990$ 4,850,800$ 2,445,900$ 7,333,500$ 2,099,083$ 3,880,727$ 23,323,000$
TOTAL CAPITAL COSTS AND FUNDING SOURCES - SEWER
Capacity Project: No Anticipated Year of Completion: Beyond 2032
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 Brannan 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.
Capacity Project: No Anticipated Year of Completion: Beyond 2032
The City will implement coordinated improvements to its stormwater, sewer, and water utility systems in alignment with ongoing
streetpreservationandimprovementprojects.Integratingthese upgradeswith transportationimprovements minimizesconstruction
impacts, reduces costs, and ensuresefficient deliveryof essentialinfrastructure. ThisProgram supportsthe UtilitySystem Plansby
enhancing system reliability, extending asset life, and improving service capacity throughout the project areas.
402
2027-2028 Preliminary Budget Section VII: Capital Planning
403
2027-2028 Preliminary Budget Section VII: Capital Planning
404
2027-2028 Preliminary Budget Section VII: Capital Planning
Storm Drainage Projects
Seven capital projects totaling $1,499,613 are budgeted for 2027. An eighth project, estimated at $500,000,
will be added to the 2027 budget contingent upon securing the necessary funding. For 2028 six capital
projects totaling $2,041,288 are budgeted. Significant projects are as follows:
The Vintage Hills Biofiltration Swale Retrofit project ($97,000 in 2027 and $170,000 in 2028) will amend
the soil in the existing Vintage Hills Swale by replacing the conventional soil to a bioretention soil to
provide enhanced treatment for 5 acres. Rock check dams may also be required throughout the length
of the swale to ensure infiltration occurs within the swale. (See Map – “A”)
The SE 284th Street (West) Water Quality Road Retrofit project ($31,301 in 2027 and $47,965 in 2028)
will retrofit a section of SE 284th Street by adding two bioswale ditch enhancements to the side of the
road. The bioswales will provide basic water quality treatment to 4 acres including approximately 700
linear feet of roadway. (See Map – “B”)
The Pipeline Repair and Replacement Program ($786,763 in 2027 and $810,366 in 2028) provides
funding for projects involving replacement of existing infrastructure. These projects support street
repairs and other utility replacement programs, requiring coordination.
The Storm Pipeline Extension Program ($207,618 in 2027 and $624,657 in 2028) will extend the storm
drainage system to built out areas of the City where they do not currently exist. An example would be
paved alleys or residential streets where roadwork is not anticipated.
Storm Pipe Installation
405
2027-2028 Preliminary Budget Section VII: Capital Planning
Title
Project
Number
2027
Budget
2028
Budget
Unsecured
Budget Page
West Main Street Pump Station Upgrade cp2304 -$ -$ 500,000$ 410
Subtotal Capacity Projects -$ -$ 500,000$
2027 Local Street Preservation cp2511 240,000$ -$ -$ 407
Manhole & Catch Basin Frame & Grate
Replacement Program sdbd21 92,822 95,668 - 407
Pipeline Repair and Replacement Program sdbd03 786,763 810,366 - 407
SE 284th St (West) Water Quality Road Retrofit sdbd01 31,301 47,965 - 408
Storm Pipeline Extension Program sdbd24 207,618 624,657 - 408
Street Utility Improvements Program vrbd01 44,109 292,632 - 409
Vintage Hills Biofiltration Swale Retrofit sdbd02 97,000 170,000 - 409
Subtotal Non-Capacity Projects 1,499,613$ 2,041,288$ -$
Total Storm Projects 1,499,613$ 2,041,288$ 500,000$
2027-2028 Storm Projects
406
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: 2027 Local Street Preservation
Project No: cp2511
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Storm Fund Balance 240,000 - - - - - 240,000
Subtotal (Secured) 240,000 - - - - - 240,000
Total Funding 240,000 - - - - - 240,000
Total Capital Costs 240,000 - - - - - 240,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Manhole & Catch Basin Frame and Grate Replacement Program
Project No: sdbd21
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Storm Fund Balance 92,822 95,668 98,538 101,494 104,539 107,675 600,736
Subtotal (Secured) 92,822 95,668 98,538 101,494 104,539 107,675 600,736
Total Funding 92,822 95,668 98,538 101,494 104,539 107,675 600,736
Total Capital Costs 92,822 95,668 98,538 101,494 104,539 107,675 600,736
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Pipeline Repair and Replacement Program
Project No: sdbd03
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Storm Fund Balance 786,763 810,366 834,677 859,718 885,510 912,075 5,089,109
Subtotal (Secured) 786,763 810,366 834,677 859,718 885,510 912,075 5,089,109
Total Funding 786,763 810,366 834,677 859,718 885,510 912,075 5,089,109
Total Capital Costs 786,763 810,366 834,677 859,718 885,510 912,075 5,089,109
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Capacity Project: No Anticipated Year of Completion: 2027
This project is part of the Local Streets Preservation Program and will complete the following: Grind and overlay 10th
StNE(fromAuburnWayN toHarveyRd),42nd StNE (fromC StNE toAuburn WayN), SE299th St(from132ndAve
SE to 130th Way SE), SE 307th Pl (from 112th Ave SE to 124th Ave SE), Oravetz Pl SE (west of Oravetz Rd SE), S
297th Pl/55th Pl S (from 51st Ave S to S 300th Pl). Full depth pavement replacement SE 316th St (from124th Ave SE
to 126th Ave SE). Water, sewer, and storm upgrades and replacements.
Capacity Project: No Anticipated Year of Completion: Beyond 2032
As manholes and catch basins age and their condition deteriorates, frame and grates can become loose and/or
misoriented, or due to age are not meeting standards. This annual project will replace approximately 50 storm
manhole, and 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.
Capacity Project: No Anticipated Year of Completion: Beyond 2032
This program provides funding for projects involving replacement of existing infrastructure. These projects support
street repairs and other utility replacement programs requiring coordination.
407
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Pump Station Level of Service Review
Project No: sd9001
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Storm Fund Balance - - - - - 245,975 245,975
Subtotal (Secured)- - - - - 245,975 245,975
Total Funding - - - - - 245,975 245,975
Total Capital Costs - - - - - 245,975 245,975
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: SE 284th St (West) Water Quality Road Retrofit
Project No: sdbd01
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Storm Fund Balance 31,301 47,965 - - - - 79,266
Subtotal (Secured) 31,301 47,965 - - - - 79,266
Total Funding 31,301 47,965 - - - - 79,266
Total Capital Costs 31,301 47,965 - - - - 79,266
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Storm Pipeline Extension Program
Project No: sdbd24
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Storm Fund Balance 207,618 624,657 220,262 662,699 233,676 703,057 2,651,969
Subtotal (Secured) 207,618 624,657 220,262 662,699 233,676 703,057 2,651,969
Total Funding 207,618 624,657 220,262 662,699 233,676 703,057 2,651,969
Total Capital Costs 207,618 624,657 220,262 662,699 233,676 703,057 2,651,969
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Capacity Project: No Anticipated Year of Completion: 2032
The Storm Utility's infrastructure currently consists of 7 public storm pump stations that range in age. This level of
service 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.
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 acres including approximately 700 linear feet of roadway.
Capacity Project: No Anticipated Year of Completion: Beyond 2032
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.
408
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Street Utility Improvements Program
Project No: vrbd01
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Storm Fund Balance 44,109 292,632 301,411 310,454 319,768 329,361 1,597,735
Subtotal (Secured) 44,109 292,632 301,411 310,454 319,768 329,361 1,597,735
Total Funding 44,109 292,632 301,411 310,454 319,768 329,361 1,597,735
Total Capital Costs 44,109 292,632 301,411 310,454 319,768 329,361 1,597,735
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Underground Injection Control Wells Retrofit program
Project No: sd9002
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Storm Fund Balance - - - - - 92,241 92,241
Subtotal (Secured)- - - - - 92,241 92,241
Total Funding - - - - - 92,241 92,241
Total Capital Costs - - - - - 92,241 92,241
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Vintage Hills Biofiltration Swale Retrofit
Project No: sdbd02
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Storm Fund Balance 97,000 170,000 - - - - 267,000
Subtotal (Secured) 97,000 170,000 - - - - 267,000
Total Funding 97,000 170,000 - - - - 267,000
Total Capital Costs 97,000 170,000 - - - - 267,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Capacity Project: No Anticipated Year of Completion: Beyond 2032
Capacity Project: No Anticipated Year of Completion: Beyond 2032
The City will implement coordinated improvements to its stormwater, sewer, and water utility systems in alignment with
ongoing street preservation and improvement projects. Integrating these upgrades with transportation improvements
minimizes construction impacts, reduces costs, and ensures efficient delivery of essential infrastructure. This Program
supports the Utility System Plans by enhancing system reliability, extending asset life, and improving service capacity
throughout the project areas.
This project will amend the soil in the existing Vintage Hills Swale by replacing the conventional soil to a bioretention
soil to provide enhanced treatment for 5 acres. Rock check dams may also be required throughout the length of the
swale to ensure infiltration occurs within the swale.
Capacity Project: No Anticipated Year of Completion: 2028
This program will systematically replace existing Underground Injection Control (UIC) wells with more conventional
stormwater infrastructure.
409
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: West Main Street Pump Station Upgrade
Project No: cp2304
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Unsecured
Grants (Local) 500,000 - - - - - 500,000
Subtotal (Unsecured) 500,000 - - - - - 500,000
Total Funding 500,000 - - - - - 500,000
Total Capital Costs 500,000 - - - - - 500,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Budget Budget Estimate Estimate Estimate Estimate 2027-2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources:
Secured
Storm Fund Balance 1,499,613$ 2,041,288$ 1,454,888$ 1,934,365$ 1,543,493$ 2,390,384$ 10,864,031$
Subtotal (Secured) 1,499,613$ 2,041,288$ 1,454,888$ 1,934,365$ 1,543,493$ 2,390,384$ 10,864,031$
Unsecured
Grants (Local) 500,000$ -$ -$ -$ -$ -$ 500,000$
Subtotal (Unsecured) 500,000$ -$ -$ -$ -$ -$ 500,000$
Capital Costs:
Secured
Design 560,919$ 225,000$ 445,262$ 225,000$ 458,676$ 485,975$ 2,400,832$
Construction 938,694 1,816,288 1,009,626 1,709,365 1,084,817 1,904,409 8,463,199
Subtotal (Secured) 1,499,613$ 2,041,288$ 1,454,888$ 1,934,365$ 1,543,493$ 2,390,384$ 10,864,031$
Unsecured
Design 300,000$ -$ -$ -$ -$ -$ 300,000$
Construction 200,000 - - - - - 200,000
Subtotal (Unsecured) 500,000$ -$ -$ -$ -$ -$ 500,000$
Total Funding 1,999,613$ 2,041,288$ 1,454,888$ 1,934,365$ 1,543,493$ 2,390,384$ 11,364,031$
Total Capital Costs 1,999,613$ 2,041,288$ 1,454,888$ 1,934,365$ 1,543,493$ 2,390,384$ 11,364,031$
TOTAL CAPITAL COSTS AND FUNDING SOURCES - STORM DRAINAGE
Capacity Project: Yes Anticipated Year of Completion: 2028
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 Predesignstudy, completedesign
and construction to upgrade the station as determined through the predesign study results.
410
2027-2028 Preliminary Budget Section VII: Capital Planning
411
412
2027-2028 Preliminary Budget Section VII: Capital Planning
413
2027-2028 Preliminary Budget Section VII: Capital Planning
Parks, Arts and Recreation Projects
Eight projects totaling $1,811,000 are budgeted for 2027. A ninth project, estimated at $200,000, will be
added to the 2027 budget contingent upon securing the necessary funding. Ten capital projects totaling
$4,206,000 are budgeted for 2028. One of these projects also includes an additional $175,000 in
unsecured, currently unbudgeted funding. An eleventh project, estimated at $200,000, will be added to the
2028 budget contingent upon securing the necessary funding. The most significant funded projects include
following:
The Brannan Park Improvements project ($150,000 in 2027 and $2,420,000 in 2028) will construct site
improvements including new synthetic turf infields, resurface parking lot, replace restroom with vandal-
resistant restroom buildings, add youth cricket pitch, and other minor improvements. (See Map – “A”)
The Game Farm Park Improvements project ($1,000,000 in 2027) will replace the west restroom and
tot lot playground, upgrade picnic shelter fixtures, turf all four infields (with Fields 2 and 3 as the highest
priority), replace ballfield fencing and add fencing to Field 1, repair damaged pathway sections, address
drainage issues throughout the park, and reconstruct the parking lot. (See Map – “B”)
The Golf Course Maintenance Building project ($650,000 in 2028) will replace the dilapidated
mechanics and maintenance building (built in 1970) at the Auburn Golf Course. The new,
approximately 1,000-square-foot facility will provide dedicated space for maintaining and servicing the
golf course’s vehicle fleet. (See Map – “C”)
The Veteran's Park Improvements project ($90,000 in 2027 and $175,000 in 2028, with an additional
$175,000 in unsecured grant funding in 2028) will replace the aging playground (2028), add benches
and tables, reconstruct the Park Ave walking paths, upgrade the basketball court (2027), and replace
the restroom building (2030). (See Map – “D”)
The Miscellaneous Parks Improvement program ($200,000 in 2027 and $200,000 in 2028) will fund
minor park improvements including shelters, roofs, playgrounds irrigation and restrooms.
Picnic Shelter uburn Avenue Theater Demolition
414
2027-2028 Preliminary Budget Section VII: Capital Planning
Title
Project
Number
2027
Budget
2028
Budget
Unsecured
Budget Page
Brannan Park Improvements gpbd09 150,000$ 1,420,000$ -$ 416
Cedar Lanes Park Improvements gpbd12 - 100,000 - 417
Game Farm Park Improvements gpbd08 1,000,000 - - 418
Lakeland Hills Nature Area gpbd11 - 25,000 - 419
Miscellaneous Park Improvements gpbd03 100,000 100,000 - 420
Park Acquisitions/Development gpbd04 - - 400,000 420
Subtotal Capacity Projects 1,250,000$ 1,645,000$ 400,000$
Brannan Park Improvements gpbd09 -$ 1,000,000$ -$ 416
Cedar Lanes Park Improvements gpbd12 60,000 - - 417
Fairway Drainage Improvements gpbd19 30,000 30,000 - 417
Golf Course Facility Improvements gpbd02 106,000 106,000 - 418
Golf Course Maintenance Building gpbd01 - 650,000 - 418
Miscellaneous Park Improvements gpbd03 100,000 100,000 - 420
Playground Replacements gpbd10 175,000 400,000 - 420
Sunset Park Improvements gpbd06 - 100,000 - 421
Veteran's Park Improvements gpbd07 90,000 175,000 175,000 421
Subtotal Non-Capacity Projects 561,000$ 2,561,000$ 175,000$
Total Municipal Parks Projects 1,811,000$ 4,206,000$ 575,000$
2027-2028 Municipal Parks Projects
415
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Auburndale 2 Park Development
Project No: gpbd05
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
King County Parks Levy - - 125,000 - 500,000 - 625,000
Subtotal (Secured)- - 125,000 - 500,000 - 625,000
Unsecured
Grants (State)- - - 1,000,000 - - 1,000,000
Subtotal (Unsecured)- - - 1,000,000 - - 1,000,000
Total Funding - - 125,000 1,000,000 500,000 - 1,625,000
Total Capital Costs - - 125,000 1,000,000 500,000 - 1,625,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):$2,500 Annually Effective 2030
Project Name: BPA Trail on Lea Hill
Project No: gp9002
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
REET 2 - - - 25,000 125,000 - 150,000
Subtotal (Secured)- - - 25,000 125,000 - 150,000
Unsecured
Grants (State)- - - - - 1,000,000 1,000,000
Subtotal (Unsecured)- - - - - 1,000,000 1,000,000
Total Funding - - - 25,000 125,000 1,000,000 1,150,000
Total Capital Costs - - - 25,000 125,000 1,000,000 1,150,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Brannan Park Improvements
Project No: gpbd09
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
King County Parks Levy - 1,200,000 - - - - 1,200,000
Park Impact Fees - 600,000 - - - - 600,000
REET 2 150,000 620,000 - - - 1,000,000 1,770,000
Subtotal (Secured)150,000 2,420,000 - - - 1,000,000 3,570,000
Total Funding 150,000 2,420,000 - - - 1,000,000 3,570,000
Total Capital Costs 150,000 2,420,000 - - - 1,000,000 3,570,000
Anticipated Impact on Future Operating Budgets (Annual Revenue Net of Cost):$30,000 Annually Effective 2028
Capacity Project: Yes Anticipated Year of Completion: 2031
Develop a master plan (2029), create trail system, install trail signage, install playground structure, construct new parking lot
(2030-2031).
Capacity Project: Yes Anticipated Year of Completion: Beyond 2032
Develop a feasibility study related to constructability of a pedestrian trail linking Jacobsen Tree Farm site to the west end of
Lea Hill. Trail would follow the alignment of the Bonneville Power Administration (BPA) transmission lines from 132nd Ave SE
to 108th Ave SE.
Capacity Project: Yes Anticipated Year of Completion: 2032
Construct site improvements including new synthetic turf infields, resurface parking lot, replace restroom with vandal-resistant
restroom buildings, add youth cricket pitch, and other minor improvements.
416
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Cedar Lanes Park Improvements
Project No: gpbd12
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
REET 2 - 100,000 - - - - 100,000
King County Parks Levy - - 275,000 - - - 275,000
Recreation Trails Fund 60,000 - - - - - 60,000
Subtotal (Secured)60,000 100,000 275,000 - - - 435,000
Unsecured
Grants (State)- - 125,000 - - - 125,000
Subtotal (Unsecured)- - 125,000 - - - 125,000
Total Funding 60,000 100,000 400,000 - - - 560,000
Total Capital Costs 60,000 100,000 400,000 - - - 560,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):$2,000 Annually Effective 2029
Project Name: Fairway Drainage Improvements
Project No: gpbd19
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
REET 2 30,000 30,000 30,000 30,000 30,000 30,000 180,000
Subtotal (Secured)30,000 30,000 30,000 30,000 30,000 30,000 180,000
Total Funding 30,000 30,000 30,000 30,000 30,000 30,000 180,000
Total Capital Costs 30,000 30,000 30,000 30,000 30,000 30,000 180,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Frank Fulmer Park Improvements
Project No: gp9001
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Parks Construction Fund - - - - - 150,000 150,000
King County Parks Levy - - - - - 1,500,000 1,500,000
REET 2 - - - 150,000 - - 150,000
Subtotal (Secured)- - - 150,000 - 1,650,000 1,800,000
Unsecured
Grants (State)- - - 900,000 - 3,000,000 3,900,000
Subtotal (Unsecured)- - - 900,000 - 3,000,000 3,900,000
Total Funding - - - 1,050,000 - 4,650,000 5,700,000
Total Capital Costs - - - 1,050,000 - 4,650,000 5,700,000
Anticipated Impact on Future Operating Budgets (Annual Revenue Net of Cost):$30,000 Annually Effective 2032
Capacity Project: Yes Anticipated Year of Completion: Beyond 2032
Redo parking lot, add lighting and parking gate; add pathway from restroom to Green Field; replace grass/dirt fields with multi-
sport turf; purchase vacant lot to the north.
Capacity Project: Yes Anticipated Year of Completion: 2029
Replaceplayground,redoparkinglotlayout,replaceandaddfencing(aroundparkinglot,pumptrack),repair asphaltpathways
in wooded area, enhance 26th and 27th street (side entrances). Add additional dirt bicycle trails.
Capacity Project: No Anticipated Year of Completion: Beyond 2032
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.
417
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Game Farm Park Improvements
Project No: gpbd08
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
King County Parks Levy 1,000,000 - - 240,000 - - 1,240,000
REET 2 - - - 3,300,000 - - 3,300,000
Subtotal (Secured)1,000,000 - - 3,540,000 - - 4,540,000
Unsecured
Grants (State)- - - 2,000,000 - - 2,000,000
Subtotal (Unsecured)- - - 2,000,000 - - 2,000,000
Total Funding 1,000,000 - - 5,540,000 - - 6,540,000
Total Capital Costs 1,000,000 - - 5,540,000 - - 6,540,000
Anticipated Impact on Future Operating Budgets (Annual Revenue Net of Cost):$27,500 Annually Effective 2030
Project Name: Golf Course Facility Improvements
Project No: gpbd02
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Golf Facility Improvement 106,000 106,000 106,000 106,000 106,000 106,000 636,000
Subtotal (Secured)106,000 106,000 106,000 106,000 106,000 106,000 636,000
Total Funding 106,000 106,000 106,000 106,000 106,000 106,000 636,000
Total Capital Costs 106,000 106,000 106,000 106,000 106,000 106,000 636,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Golf Course Maintenance Building
Project No: gpbd01
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Parks Construction Fund - 350,000 - - - - 350,000
REET 2 - 300,000 - - - - 300,000
Subtotal (Secured)- 650,000 - - - - 650,000
Total Funding - 650,000 - - - - 650,000
Total Capital Costs - 650,000 - - - - 650,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Capacity Project: No Anticipated Year of Completion: 2028
Replace dilapidated mechanics/maintenance building (built in 1970) at the Auburn Golf Course. A new, approximately 1,000
SF building would provide mechanics space for the golf course vehicle fleet.
Capacity Project: No Anticipated Year of Completion: Beyond 2032
Capital projects funded through the Golf Facility Improvement Fee, a user-based fee applied to each round of golf at the
Auburn Golf Course. Course improvement projects may include: greens, bunkers, hazards, practice facilities, cart paths,
irrigation upgrades/replacements; on-course upgrades, infrastructure, lighting, and other improvements
Capacity Project: Yes Anticipated Year of Completion: 2030
Replace west restroom, replace tot lot playground, upgrade picnic shelter fixtures, turf all 4 infields (Fields 2 and 3 highest
priority), replace ballfield fencing, fence Field 1, replace damaged pathway sections, address drainage issues throughout the
park, rebuild parking lot.
418
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Jacobsen Tree Farm Phase 1, 2 and 3
Project No: cp2020
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Unsecured
To Be Determined - - 10,000,000 10,000,000 - 4,875,000 24,875,000
Subtotal (Unsecured)- - 10,000,000 10,000,000 - 4,875,000 24,875,000
Total Funding - - 10,000,000 10,000,000 - 4,875,000 24,875,000
Total Capital Costs - - 10,000,000 10,000,000 - 4,875,000 24,875,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):$194,000 Annually Effective 2030
Project Name: Lakeland Hills Nature Area
Project No: gpbd11
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Park Impact Fees - - 200,000 - - - 200,000
REET 2 - 25,000 200,000 - - - 225,000
Subtotal (Secured)- 25,000 400,000 - - - 425,000
Total Funding - 25,000 400,000 - - - 425,000
Total Capital Costs - 25,000 400,000 - - - 425,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):$5,000 Annually Effective 2029
Project Name: Les Gove Park Improvements
Project No: gp9003
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Park Impact Fees - - - - - 1,000,000 1,000,000
Subtotal (Secured)- - - - - 1,000,000 1,000,000
Unsecured
Grants (State)- - - - - 1,000,000 1,000,000
Subtotal (Unsecured)- - - - - 1,000,000 1,000,000
Total Funding - - - - - 2,000,000 2,000,000
Total Capital Costs - - - - - 2,000,000 2,000,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Construction of a covered multi-use pavilion building at the south end of Les Gove Park. Uses could include pickleball and the
farmer's market, among others.
Capacity Project: Yes Anticipated Year of Completion: 2030
Phase 1: Develop a Master Plan / Engineering Drawings-2027; Phase 2: Create a trail system, install picnic shelter and play
structure; build dog park, parking lot, and road frontage improvements; Phase 3: multi-sport synthetic turf fields, field lighting
and other amenities.
Capacity Project: Yes Anticipated Year of Completion: 2032
Capacity Project: Yes Anticipated Year of Completion: 2029
Complete Master Plan to include the development of an environmental community park; to include trails, fencing, parking, and
other visitor amenities (e.g. environmental signage).
419
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Miscellaneous Park Improvements
Project No: gpbd03
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
King County Parks Levy 100,000 100,000 100,000 100,000 100,000 100,000 600,000
REET 2 100,000 100,000 100,000 100,000 100,000 100,000 600,000
Subtotal (Secured)200,000 200,000 200,000 200,000 200,000 200,000 1,200,000
Total Funding 200,000 200,000 200,000 200,000 200,000 200,000 1,200,000
Total Capital Costs 200,000 200,000 200,000 200,000 200,000 200,000 1,200,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Park Acquisitions/Development
Project No: gpbd04
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Unsecured
Grants (Local)200,000 200,000 200,000 200,000 200,000 200,000 1,200,000
Subtotal (Unsecured)200,000 200,000 200,000 200,000 200,000 200,000 1,200,000
Total Funding 200,000 200,000 200,000 200,000 200,000 200,000 1,200,000
Total Capital Costs 200,000 200,000 200,000 200,000 200,000 200,000 1,200,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Playground Replacements
Project No: gpbd10
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
REET 2 175,000 400,000 200,000 100,000 - - 875,000
Subtotal (Secured)175,000 400,000 200,000 100,000 - - 875,000
Total Funding 175,000 400,000 200,000 100,000 - - 875,000
Total Capital Costs 175,000 400,000 200,000 100,000 - - 875,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Capacity Project: Yes Anticipated Year of Completion: Beyond 2032
Minor park improvements including picnic shelters, playground modifications, restrooms, irrigation, other site improvements.
Capacity Project: Yes Anticipated Year of Completion: Beyond 2032
Land and other property acquisitions to occur based on demand and deficiencies including parks, open spaces, trails,
corridors and other recreational facilities.
Capacity Project: No Anticipated Year of Completion: 2030
Replace aging playgrounds throughout the park system. Playgrounds include Rotary Park (installed 2007)-2028, Sunset Park
(2003)-2029, Terminal Park (2003)-2027, Village Square (2002)-Pre-2027, Jornada Park (2004)-2030. Includes other
miscellaneous playground improvements (e.g. implement replacements, tables, etc.).
420
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Sunset Park Improvements
Project No: gpbd06
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Parks Construction Fund - 100,000 - - - - 100,000
Subtotal (Secured)- 100,000 - - - - 100,000
Unsecured
Grants (Local)- - - 3,000,000 - - 3,000,000
Subtotal (Unsecured)- - - 3,000,000 - - 3,000,000
Total Funding - 100,000 - 3,000,000 - - 3,100,000
Total Capital Costs - 100,000 - 3,000,000 - - 3,100,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Veteran's Park Improvements
Project No: gpbd07
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
King County Parks Levy 90,000 175,000 800,000 - - - 1,065,000
Subtotal (Secured)90,000 175,000 800,000 - - - 1,065,000
Unsecured
Grants (State)- 175,000 - - - - 175,000
Subtotal (Unsecured)- 175,000 - - - - 175,000
Total Funding 90,000 350,000 800,000 - - - 1,240,000
Total Capital Costs 90,000 350,000 800,000 - - - 1,240,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Replace baseball/softball fields with new multi-sport synthetic turf fields. Gather input on skateboard park replacement (the
existing fixtures are discontinued) or changing the use, as well as the basketball court.
Capacity Project: No Anticipated Year of Completion: 2032
Capacity Project: No Anticipated Year of Completion: 2030
Replace aging playground (2028), add benches and tables, replace Park Ave walking paths, upgrade basketball court (2027),
replace restroom building (2030).
421
2027-2028 Preliminary Budget Section VII: Capital Planning
Budget Budget Estimate Estimate Estimate Estimate 2027-2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources:
Secured
Parks Construction Fund 106,000$ 556,000$ 106,000$ 106,000$ 106,000$ 256,000$ 1,236,000$
King County Parks Levy 1,190,000 1,475,000 1,300,000 340,000 600,000 1,600,000 6,505,000
Park Impact Fees - 600,000 200,000 - - 1,000,000 1,800,000
Recreation Trails Fund 60,000 - - - - - 60,000
REET 2 455,000 1,575,000 530,000 3,705,000 255,000 1,130,000 7,650,000
Subtotal (Secured) 1,811,000$ 4,206,000$ 2,136,000$ 4,151,000$ 961,000$ 3,986,000$ 17,251,000$
Unsecured
Grants (State) -$ 175,000$ 125,000$ 3,900,000$ -$ 5,000,000$ 9,200,000$
Grants (Local) 200,000 200,000 200,000 3,200,000 200,000 200,000 4,200,000
To Be Determined - - 10,000,000 10,000,000 - 4,875,000 24,875,000
Subtotal (Unsecured) 200,000$ 375,000$ 10,325,000$ 17,100,000$ 200,000$ 10,075,000$ 38,275,000$
Capital Costs:
Secured
Predesign -$ -$ -$ 25,000$ -$ -$ 25,000$
Design 150,000 295,000 125,000 690,000 125,000 150,000 1,535,000
Construction 1,661,000 3,911,000 2,011,000 3,436,000 836,000 3,836,000 15,691,000
Subtotal (Secured) 1,811,000$ 4,206,000$ 2,136,000$ 4,151,000$ 961,000$ 3,986,000$ 17,251,000$
Unsecured
Construction 200,000$ 375,000$ 10,325,000$ 17,100,000$ 200,000$ 10,075,000$ 38,275,000$
Subtotal (Unsecured) 200,000 375,000 10,325,000 17,100,000 200,000 10,075,000 38,275,000
Total Funding 2,011,000$ 4,581,000$ 12,461,000$ 21,251,000$ 1,161,000$ 14,061,000$ 55,526,000$
Total Capital Costs 2,011,000$ 4,581,000$ 12,461,000$ 21,251,000$ 1,161,000$ 14,061,000$ 55,526,000$
TOTAL CAPITAL COSTS AND FUNDING SOURCES - PARKS, ARTS & RECREATION
422
2027-2028 Preliminary Budget Section VII: Capital Planning
Summary of Impacts of 2027-2028 Capital Projects on Future Operating Expenses
Projects 2027 2028 2029 2030 2031 2032 Total
CP2020 Jacobsen Tree Farm Phase
1, 2 and 3 -$ -$ -$ 194,000$ 195,000$ 196,250$ 585,250$
GPBD05 Auburndale 2 Park
Development - - - 2,500 3,125 3,900 9,525
GPBD08 Game Farm Park
Improvements - - - (27,500) (26,875) (26,100) (80,475)
GPBD09 Brannan Park Improvements - (30,000) (30,000) (30,000) (30,000) (30,000) (150,000)
GPBD11 Lakeland Hills Nature Area - - 5,000 5,000 5,000 5,000 20,000
GPBD12 Cedar Lanes Park
Improvements - - 2,000 2,500 3,125 3,900 11,525
GP9001 Frank Fulmer Park
Improvements - - - - - (30,000) (30,000)
Total -$ (30,000)$ (23,000)$ 146,500$ 149,375$ 122,950$ 365,825$
Positive numbers are an increase to expenses, negative are a decrease to expenses.
423
2027-2028 Preliminary Budget Section VII: Capital Planning
424
2027-2028 Preliminary Budget Section VII: Capital Planning
425
2027-2028 Preliminary Budget Section VII: Capital Planning
General Municipal and Community Improvement Projects
Nine General Municipal and Community Improvement projects totaling $10,105,000 are budgeted in 2027
and ten projects totaling $18,885,000 are budgeted for 2028. Additionally, long-term debt service payments
for two projects completed in prior years total $748,200 in 2027 and $752,800 in 2028. Major projects
include the following:
The Facilities Master Plan - Police project ($6,000,000 in 2027 and $11,000,000 in 2028) will implement
key improvements from the 2021 Facility Master Plan, including completing the Police Master Plan
study, building a new operations facility at 12th Street SE/Auburn Way South, and renovating the
Justice Center until a new police headquarters is funded. (See Map – “A”)
The Auburn Consolidated Resource Center Tenant Improvements project ($1,500,000 in 2027 and
2028) will renovate 5,879 sq ft to expand the night shelter, relocate the Resource Center within the
complex, and build out community court space with a police satellite office and improved security to
better meet community needs. (See Map – “B”)
The Facilities Master Plan - Parks Maintenance and Operations ($500,000 in 2027 and $2,180,000 in
2028) will implement key improvements from the 2021 Facility Master Plan, including updating the
Parks Master Plan and constructing upgrades to support Parks Department maintenance and
operations. (See Map – “C”)
The City General Service Administration (GSA) Property - Driveway Access and Utility Services project
($1,000,000 in 2027 and $1,600,000 in 2028) will complete driveway access and separate utility
services previously combined with the former GSA property. The former GSA site is being redeveloped,
eliminating the City’s legal access and requiring direct water, sewer, and power service to the existing
building. The new access will likely need a railroad spur crossing on the City’s property, requiring Utility
and Transportation Commission approval. (See Map – “D”)
The Facilities Master Plan - Public Works Maintenance and Operations project ($1,500,000 in 2028)
will implement improvements from the 2021 Facility Master Plan, including updating the Public Works
master plan and constructing upgrades to support maintenance and operations at the 1305 C Street
SW facility. (See Map – “E”)
Sidewalk Installation B Street Plaza Construction
426
2027-2028 Preliminary Budget Section VII: Capital Planning
Title
Project
Number
2027
Budget
2028
Budget Page
City GSA Property - Driveway Access and Utility Services cp2616 1,000,000$ 1,600,000$ 429
Facilities Master Plan - Parks Maintenance and Operations cp2611 500,000 2,180,000 430
Facilities Master Plan - Police cp2514 6,000,000 11,000,000 430
Facilities Master Plan - Public Works Maintenance and
Operations gcbd20 - 1,500,000 430
Golf Course Driving Range cp2325 125,000 - 431
Subtotal Capacity Projects 7,625,000$ 16,280,000$
ACRC/ARC Tenant Improvements hsbd01 1,500,000$ 1,500,000$ 428
Active Transportation - Safety, ADA, and Repair Program gcbd01 430,000 435,000 428
Annual Traffic Signal Improvement Program gcbd07 195,000 205,000 428
Citywide Street Lighting Improvement Program gcbd09 50,000 55,000 429
Neighborhood Traffic Safety Program gcbd06 305,000 310,000 431
Public Art gcbd05 - 100,000 432
Subtotal Non-Capacity Projects 2,480,000$ 2,605,000$
City Hall Annex annex 548,900$ 553,000$ 429
Local Revitalization local 199,300 199,800 431
Subtotal Long-Term Debt Service 748,200$ 752,800$
Total General Municipal & Community Improvement Projects 10,853,200$ 19,637,800$
2027-2028 General Municipal & Community Improvement Projects
427
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Active Transportation - Safety, ADA, & Repair Program
Project No: gcbd01
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Capital Improvements Fund 50,000 50,000 50,000 50,000 50,000 50,000 300,000
REET 2 280,000 285,000 290,000 295,000 300,000 305,000 1,755,000
Transportation Fund Balance 100,000 100,000 100,000 100,000 100,000 100,000 600,000
Subtotal (Secured)430,000 435,000 440,000 445,000 450,000 455,000 2,655,000
Total Funding 430,000 435,000 440,000 445,000 450,000 455,000 2,655,000
Total Capital Costs 430,000 435,000 440,000 445,000 450,000 455,000 2,655,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Annual Traffic Signal Improvement Program
Project No: gcbd07
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
REET 2 195,000 205,000 205,000 210,000 210,000 215,000 1,240,000
Subtotal (Secured)195,000 205,000 205,000 210,000 210,000 215,000 1,240,000
Total Funding 195,000 205,000 205,000 210,000 210,000 215,000 1,240,000
Total Capital Costs 195,000 205,000 205,000 210,000 210,000 215,000 1,240,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Auburn Consolidated Resource Center Tenant Improvements
Project No: hsbd01
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Cumulative Reserve 1,500,000 1,500,000 - - - - 3,000,000
Subtotal (Secured)1,500,000 1,500,000 - - - - 3,000,000
Total Funding 1,500,000 1,500,000 - - - - 3,000,000
Total Capital Costs 1,500,000 1,500,000 - - - - 3,000,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):$1,000 Annually Effective 2029
Capacity Project: No Anticipated Year of Completion: Beyond 2032
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
supportpedestrianandbicyclesafety.Aportionoftheprogram fundingis providedbyfees collectedfrom residents choosing topay
a fee to the City for replacement of damaged sidewalk sections that they are responsible for (caused by their private trees).
Additionally, United States Department of Housing and Urban Development (HUD) funds are often (not shown below) transferred
into this program to complete accessibilityimprovements 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.
Capacity Project: No Anticipated Year of Completion: Beyond 2032
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.
Capacity Project: No Anticipated Year of Completion: 2028
The Auburn Consolidated Resource Center (ACRC) improvements will include a 5,879 sq foot tenant improvement area to enlarge
the night shelter space which will relocate the Auburn Resource Center space to the north in the building complex and a buildout of
thecommunitycourtspacetoincludeanAuburnPoliceDepartment satelliteoffice, andenhanced courtsecuritywhichwill bebetter
suited to meet the needs of the community and the intended purpose of the facility.
428
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: City GSA Property - Driveway Access and Utility Services
Project No: cp2616
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
REET 1 1,000,000 1,600,000 - - - - 2,600,000
Subtotal (Secured)1,000,000 1,600,000 - - - - 2,600,000
Total Funding 1,000,000 1,600,000 - - - - 2,600,000
Total Capital Costs 1,000,000 1,600,000 - - - - 2,600,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):$100 Annually Effective 2029
Project Name: City Hall Annex
Project No: annex
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
REET 1 548,900 553,000 545,522 541,317 530,333 530,521 3,249,593
Subtotal (Secured)548,900 553,000 545,522 541,317 530,333 530,521 3,249,593
Total Funding 548,900 553,000 545,522 541,317 530,333 530,521 3,249,593
Total Capital Costs 548,900 553,000 545,522 541,317 530,333 530,521 3,249,593
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Citywide Street Lighting Improvement Program
Project No: gcbd09
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
REET 2 50,000 55,000 55,000 60,000 60,000 65,000 345,000
Subtotal (Secured)50,000 55,000 55,000 60,000 60,000 65,000 345,000
Total Funding 50,000 55,000 55,000 60,000 60,000 65,000 345,000
Total Capital Costs 50,000 55,000 55,000 60,000 60,000 65,000 345,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Anticipated Year of Completion: 2028
This project will complete the drivewayaccess and separatethe utilityservices thathave previouslybeen combinedwith theformer
General Service Administration (GSA) propertyper the terms ofthe agreementwith theGSA whenthe propertywas acquired. The
former GSA property is currently being re-developed and the City does not have legal right to access through this adjacent private
property any longer. In addition, the current utility services to the existing building are currently from the private services located
within the former GSA property and are required to be separated and be served directly. These utilities include water service,
sewer service and power service. It is anticipated that the new access will require a crossing of the railroad spur line currently
located on the City's GSA property by easement and this crossing will require the approval of the Utility and Transportation
Commission (UTC).
Capacity Project: No Anticipated Year of Completion: Beyond 2032
To payscheduled debt service costs on 2010 General Obligation bonds issued for the CityHall Annex not covered bywater,sewer
and storm interfunds from facilities.
Capacity Project: No Anticipated Year of Completion: Beyond 2032
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.
Capacity Project: Yes
429
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Facilities Master Plan - Parks Maintenance and Operations
Project No: cp2611
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Bond Proceeds 500,000 2,180,000 3,320,000 - - - 6,000,000
Subtotal (Secured)500,000 2,180,000 3,320,000 - - - 6,000,000
Total Funding 500,000 2,180,000 3,320,000 - - - 6,000,000
Total Capital Costs 500,000 2,180,000 3,320,000 - - - 6,000,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):$35,000 Annually Effective 2030
Project Name: Facilities Master Plan - Police
Project No: cp2514
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Bond Proceeds 6,000,000 11,000,000 22,000,000 16,000,000 - - 55,000,000
Subtotal (Secured)6,000,000 11,000,000 22,000,000 16,000,000 - - 55,000,000
Total Funding 6,000,000 11,000,000 22,000,000 16,000,000 - - 55,000,000
Total Capital Costs 6,000,000 11,000,000 22,000,000 16,000,000 - - 55,000,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):$45,000 Annually Effective 2031
Project Name: Facilities Master Plan - Public Works Maintenance and Operations
Project No: gcbd20
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Bond Proceeds - 1,500,000 3,748,000 12,000,000 8,852,000 - 26,100,000
Subtotal (Secured)- 1,500,000 3,748,000 12,000,000 8,852,000 - 26,100,000
Total Funding - 1,500,000 3,748,000 12,000,000 8,852,000 - 26,100,000
Total Capital Costs - 1,500,000 3,748,000 12,000,000 8,852,000 - 26,100,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):$20,000 Annually Effective 2032
Capacity Project: Yes Anticipated Year of Completion: 2029
This project will complete the improvements identified in the Council Adopted 2021 Facility Master Plan for the Police Department.
This work includes the completion of the Police Master Plan studyfor a new police headquarters, construction of a new facilityfor a
portion of the police operations at the 12th Street SE/Auburn Way South property and renovation of the existing Justice Center
facility until such time as the replacement of the police headquarters is funded.
Capacity Project: Yes Anticipated Year of Completion: 2029
Capacity Project: Yes Anticipated Year of Completion: 2032
This project will complete the improvements identified in the Council Adopted 2021 Facility Master Plan for the Public Works
Department. This work includes the completion of an update of the Public Works master plan, and the construction of
improvements to meet the needs of the Public Works Department's maintenance and operations services such that it will continue
to operate at the 1305 C Street SW facility.
This project will complete the improvements identified in the Council Adopted 2021 Facility Master Plan for the Parks, Arts and
Recreation Department. This work includes the completion of an update of the Parks Master Plan, and the construction of
improvements to meet the needs of the Parks Department's maintenance and operations division.
430
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Golf Course Driving Range
Project No: cp2325
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
REET 1 125,000 - 4,000,000 - - - 4,125,000
Subtotal (Secured)125,000 - 4,000,000 - - - 4,125,000
Total Funding 125,000 - 4,000,000 - - - 4,125,000
Total Capital Costs 125,000 - 4,000,000 - - - 4,125,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Local Revitalization
Project No: local
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
REET 2 199,300 199,800 194,500 193,200 192,200 198,800 1,177,800
Subtotal (Secured)199,300 199,800 194,500 193,200 192,200 198,800 1,177,800
Total Funding 199,300 199,800 194,500 193,200 192,200 198,800 1,177,800
Total Capital Costs 199,300 199,800 194,500 193,200 192,200 198,800 1,177,800
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Neighborhood Traffic Safety Program
Project No: gcbd06
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
REET 2 305,000 310,000 315,000 320,000 325,000 330,000 1,905,000
Subtotal (Secured)305,000 310,000 315,000 320,000 325,000 330,000 1,905,000
Total Funding 305,000 310,000 315,000 320,000 325,000 330,000 1,905,000
Total Capital Costs 305,000 310,000 315,000 320,000 325,000 330,000 1,905,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Capacity Project: Yes Anticipated Year of Completion: 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 create both new revenues and “grow the game”. An approximately 14-18 stall driving range is
proposed on the current casual warm-up area on the northwest portion of the property.
Capacity Project: No Anticipated Year of Completion: Beyond 2032
This program funds standalone projects and/or improvements included in other projects that improve safety on neighborhood
streets with education, outreach, and physical improvements. The program takes an areawide approach to traffic calming in
residential neighborhoods, which includes community outreach and participation, to ensure the improvements are supported by
engineering studies and the community. Annual focus areas are selected based on a needs evaluation that considers request
history, crash history, number of potential through streets between arterials or collectors, and destinations such as schools, parks,
transit stops, and convenience stores. This program supports safety goals and policies in the Comprehensive Transportation Plan
and helps improve safety of transportation systems in neighborhoods.
Capacity Project: No Anticipated Year of Completion: Beyond 2032
To pay debt service costs on 2010 General Obligation bonds issued for the Downtown Promenade improvements not covered by
the Local Revitalization Fund (LRF) sales tax credit.
431
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Public Art
Project No: gcbd05
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
REET 2 - 100,000 - 100,000 - 100,000 300,000
Subtotal (Secured)- 100,000 - 100,000 - 100,000 300,000
Total Funding - 100,000 - 100,000 - 100,000 300,000
Total Capital Costs - 100,000 - 100,000 - 100,000 300,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Budget Budget Estimate Estimate Estimate Estimate 2027-2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources:
Secured
Bond Proceeds 6,500,000$ 14,680,000$ 29,068,000$ 28,000,000$ 8,852,000$ -$ 87,100,000$
Capital Improvements Fund 50,000 50,000 50,000 50,000 50,000 50,000 300,000
Cumulative Reserve 1,500,000 1,500,000 - - - - 3,000,000
REET 2,703,200 3,307,800 5,605,022 1,719,517 1,617,533 1,744,321 16,697,393
Transportation Fund Balance 100,000 100,000 100,000 100,000 100,000 100,000 600,000
Subtotal (Secured) 10,853,200$ 19,637,800$ 34,823,022$ 29,869,517$ 10,619,533$ 1,894,321$ 107,697,393$
Unsecured
-$ -$ -$ -$ -$ -$ -$
Subtotal (Unsecured) -$ -$ -$ -$ -$ -$ -$
Capital Costs:
Secured
Design 950,000$ 5,075,000$ 3,973,000$ 225,000$ 225,000$ 225,000$ 10,673,000$
Construction 9,155,000 13,810,000 30,110,000 26,910,000 9,672,000 940,000 90,597,000
Acquisition - - - 2,000,000 - - 2,000,000
Lon Term Debt Service 748,200 752,800 740,022 734,517 722,533 729,321 4,427,393
Subtotal (Secured) 10,853,200$ 19,637,800$ 34,823,022$ 29,869,517$ 10,619,533$ 1,894,321$ 107,697,393$
Unsecured
-$ -$ -$ -$ -$ -$ -$
Subtotal (Unsecured) -$ -$ -$ -$ -$ -$ -$
Total Funding 10,853,200$ 19,637,800$ 34,823,022$ 29,869,517$ 10,619,533$ 1,894,321$ 107,697,393$
Total Capital Costs 10,853,200$ 19,637,800$ 34,823,022$ 29,869,517$ 10,619,533$ 1,894,321$ 107,697,393$
Capacity Project: No Anticipated Year of Completion: Beyond 2032
Historically, the City has allocated $30,000 annually to public art. These funds were typically reserved over multiple years to accumulate
sufficient resources for a new installation. Given that a standard installation costs approximately $100,000, the budget request has been
revised to reflect a full $100,000 appropriation in the year a new artwork is scheduled for installation.
TOTAL CAPITAL COSTS AND FUNDING SOURCES - GENERAL MUNICIPAL & COMMUNITY IMPROVEMENTS
432
2027-2028 Preliminary Budget Section VII: Capital Planning
Summary of Impacts of 2027-2028 Capital Projects on Future Operating Expenses
Projects 2027 2028 2029 2030 2031 2032 Total
CP2514 Facilities Master Plan - Police -$ -$ -$ -$ 45,000$ 45,000$ 90,000$
CP2611 Facilities Master Plan - Parks
Maintenance and Operations - - - 35,000 35,000 35,000 105,000
CP2616 City GSA Property - Driveway
Access and Utility Services - - 100 100 100 100 400
GCBD20 Facilities Master Plan - Public
Works Maintenance and Operations - - - - - 20,000 20,000
HSBD01 ACRC/ARC Tenant Improvements - - 1,000 1,000 1,000 1,000 4,000
Total -$ -$ 1,100$ 36,100$ 81,100$ 101,100$ 219,400$
Positive numbers are an increase to expenses, negative are a decrease to expenses.
All Operating Impacts will occur in General Fund (001)
433
2027-2028 Preliminary Budget Section VII: Capital Planning
434
2027-2028 Preliminary Budget Section VII: Capital Planning
435
2027-2028 Preliminary Budget Section VII: Capital Planning
Other Proprietary Fund Projects
Airport Fund: (See Map – “A”)
Two capital projects totaling $246,000 are budgeted in 2027, with the same two projects continuing in 2028
with an additional $200,000 budgeted. Additionally, long-term debt service payments for two projects
completed in prior years total $225,436 in both 2027 and 2028.
The Airport Projects include the following:
The Annual Repair and Replacement of Airport Facilities Project ($146,000 in 2027 and $100,000 in
2028) will fund essential maintenance and repairs for airport buildings identified as being in fair or good
condition in the 2018 Facility Condition Assessment. Work such as slab sealing, roof and hangar beam
replacement, painting, and electrical repairs will address current facility conditions and extend the
service life of these structures.
The Annual Airport Pavement Maintenance Project ($100,000 in both 2027 and 2028) will fund
pavement maintenance and preservation for the runway, taxiways, and other paved surfaces at the
Auburn Airport to ensure facilities remain in adequate operational condition.
Facilities Fund: (See Map – “B”)
Five capital projects totaling $680,000 are budgeted for 2026 with two of them continuing on into 2028 for
an additional $1,300,000. Major projects include:
The City Hall Replacement Boiler project ($100,000 in 2027 and $1,000,000 in 2028) will upgrade City
Hall’s two boilers to high-efficiency models, reducing utility costs and improving overall energy
performance.
The Annual Capital Building Equipment Replacement Program ($300,000 in 2027 and 2028) provides
planned capital replacements for City-owned building equipment, ensuring consistent yearly upgrades.
Work runs from the first through fourth quarter, supporting predictable budgeting with future price
increases built into the annual allocation.
irport Han ar Up rades Cit Hall Exterior
436
2027-2028 Preliminary Budget Section VII: Capital Planning
Title
Project
Number
2027
Budget
2028
Budget Page
Annual Airport Pavement Maintenance apbd12 100,000$ 100,000$ 439
Annual Repair and Maintenance of Airport Facilities apbd05 146,000 100,000 440
Subtotal Airport Projects 246,000$ 200,000$
Open T- Hangar Upgrades Row F - Debt Service cp2518 133,592$ 133,592$ 443
Open T- Hangar Upgrades Row G and J - Debt Service cp2201 91,844 91,844 443
Subtotal Airport Long-Term Debt Service 225,436$ 225,436$
Annual Capital Replacement Program - Buildings fabd05 300,000$ 300,000$ 440
City Building Assessments fabd02 150,000 - 440
City Hall Exterior Building Cleaning fabd03 100,000 - 441
City Hall Replacement Boiler Project fabd01 100,000 1,000,000 441
City Hall Window Cleaning and Re-Caulk fabd04 30,000 - 442
Subtotal Facilities Projects 680,000$ 1,300,000$
Total Other Proprietary Fund Projects 1,151,436$ 1,725,436$
2027-2028 Other Proprietary Fund Projects
437
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Airport Fuel Tank Replacement
Project No: ap9003
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Airport Fund Balance - - - 700,000 - - 700,000
Subtotal (Secured)- - - 700,000 - - 700,000
Total Funding - - - 700,000 - - 700,000
Total Capital Costs - - - 700,000 - - 700,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Airport Master Plan
Project No: ap9002
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Airport Fund Balance - - 5,000 40,000 5,000 - 50,000
Subtotal (Secured)- - 5,000 40,000 5,000 - 50,000
Unsecured
Grants (Federal)- - 45,000 360,000 45,000 - 450,000
Subtotal (Unsecured)- - 45,000 360,000 45,000 - 450,000
Total Funding - - 50,000 400,000 50,000 - 500,000
Total Capital Costs - - 50,000 400,000 50,000 - 500,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Airport Office/Middle Ramp Reconfiguration
Project No: ap9005
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Airport Fund Balance - - - - - 15,000 15,000
Subtotal (Secured)- - - - - 15,000 15,000
Unsecured
Developer Contribution - - - - - 135,000 135,000
Subtotal (Unsecured)- - - - - 135,000 135,000
Total Funding - - - - - 150,000 150,000
Total Capital Costs - - - - - 150,000 150,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $1,000 Annually Effective 2032
Capacity Project: No Anticipated Year of Completion: 2030
Replacement of the existing 12,000 gallon fuel tank. The current self service fuel tank was installed in 1998 and will
be due for replacement in 2030. Legislation has a requirement for the current 100LL grade fuel to be replaced by
2030, the replacement no lead option mayalso require a newtank and plumbing. Current use of the existing fuel tank
may also require the expansion of the fuel tank's storage capacity as the airport continues to grow.
Capacity Project: No Anticipated Year of Completion: 2031
This Project will create a new Airport Master Plan. The current Airport Master Plan was completed and adopted in
2015. The Master Plan is a 20 year planning tool which the Federal Aviation Administration (FAA) requires to be
current in order to be eligible for FAA funding opportunities. By 2030, the majority of the airport projects identified in
the current Master Plan will be completed and an updated plan and project list is needed. 90% of the Master Plan will
be funded by the FAA with 10% funded by airport funds.
Capacity Project: No Anticipated Year of Completion: Beyond 2032
This project will reconfigure the airport offices 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.
438
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Airport Runway and Taxiway Reseal Project
Project No: ap9001
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Airport Fund Balance - - - - 155,555 - 155,555
Subtotal (Secured)- - - - 155,555 - 155,555
Unsecured
Grants (Federal)- - - - 1,400,000 - 1,400,000
Subtotal (Unsecured)- - - - 1,400,000 - 1,400,000
Total Funding - - - - 1,555,555 - 1,555,555
Total Capital Costs - - - - 1,555,555 - 1,555,555
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Airport Taxilane and Ramp Rehab
Project No: ap9004
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Airport Fund Balance - - 40,000 350,000 - - 390,000
Subtotal (Secured)- - 40,000 350,000 - - 390,000
Unsecured
Grants (Federal)- - 360,000 3,150,000 - - 3,510,000
Subtotal (Unsecured)- - 360,000 3,150,000 - - 3,510,000
Total Funding - - 400,000 3,500,000 - - 3,900,000
Total Capital Costs - - 400,000 3,500,000 - - 3,900,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Annual Airport Pavement Maintenance
Project No: apbd12
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Airport Fund Balance 100,000 100,000 50,000 50,000 100,000 100,000 500,000
Subtotal (Secured)100,000 100,000 50,000 50,000 100,000 100,000 500,000
Total Funding 100,000 100,000 50,000 50,000 100,000 100,000 500,000
Total Capital Costs 100,000 100,000 50,000 50,000 100,000 100,000 500,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Capacity Project: No Anticipated Year of Completion: 2031
Capacity Project: No Anticipated Year of Completion: 2031
This project will complete pavement preservation to address the pavement condition of the airport runway and taxiway
re-sealing.
Pavement rehabilitation of the airport's south hangar taxilanes. Pavement Condition Index for this area is 55 and 61
out of 100 and is falling below optimal conditions. The last major maintenance on the pavement was performed in
1972 with the original construction.
Capacity Project: No Anticipated Year of Completion: Beyond 2032
This project will complete pavement maintenance and preservation activities for the runway, taxiways and other paved
surfaces at the Auburn Airport to maintain the facilities in adequate operational conditions.
439
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Annual Capital Replacement Program - Building Equipment
Project No: fabd05
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
REET 1 300,000 300,000 300,000 300,000 300,000 300,000 1,800,000
Subtotal (Secured)300,000 300,000 300,000 300,000 300,000 300,000 1,800,000
Total Funding 300,000 300,000 300,000 300,000 300,000 300,000 1,800,000
Total Capital Costs 300,000 300,000 300,000 300,000 300,000 300,000 1,800,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Annual Repair and Maintenance of Airport Facilities
Project No: apbd05
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Airport Fund Balance 146,000 100,000 100,000 100,000 100,000 100,000 646,000
Subtotal (Secured)146,000 100,000 100,000 100,000 100,000 100,000 646,000
Total Funding 146,000 100,000 100,000 100,000 100,000 100,000 646,000
Total Capital Costs 146,000 100,000 100,000 100,000 100,000 100,000 646,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: City Building Assessments
Project No: fabd02
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
REET 1 150,000 - - - - - 150,000
Subtotal (Secured)150,000 - - - - - 150,000
Total Funding 150,000 - - - - - 150,000
Total Capital Costs 150,000 - - - - - 150,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Capacity Project: No Anticipated Year of Completion: Beyond 2032
Due to the current conditions of the Airport Facilities, this program provides for the necessary maintenance and repair
work such as slab sealing, roof replacement, hangar beam replacement, painting, electrical repairs, etc. for buildings
identifiedinthe2018FacilityConditionAssessmentas being in"Fair"or"Good"condition. Repairand maintenanceof
these facilities will help prolong the service life of these buildings.
Capacity Project: No Anticipated Year of Completion: Beyond 2032
Annual capital equipment maintenance and replacement for City owned building equipment.
Capacity Project: No Anticipated Year of Completion: 2027
Conduct building assessment on City Hall, Community Center, Senior Center, Maintenance and Operations Public
Works and Maintenance and Operations Parks Shop.
440
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: City Hall Exterior Building Cleaning
Project No: fabd03
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
REET 1 100,000 - - - - - 100,000
Subtotal (Secured)100,000 - - - - - 100,000
Total Funding 100,000 - - - - - 100,000
Total Capital Costs 100,000 - - - - - 100,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: City Hall Replacement Boiler Project
Project No: fabd01
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
REET 1 100,000 1,000,000 - - - - 1,100,000
Subtotal (Secured)100,000 1,000,000 - - - - 1,100,000
Total Funding 100,000 1,000,000 - - - - 1,100,000
Total Capital Costs 100,000 1,000,000 - - - - 1,100,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Capacity Project: No Anticipated Year of Completion: 2028
Replacement of the two boilers at City Hall with energy efficient models.
Capacity Project: No Anticipated Year of Completion: 2027
The City Hall Building requires comprehensive exterior cleaning and exterior brick sealing to preserve the building
appearance, protect the facility from weather-related deterioration, and maintain a safe and professional environment
for employees and the public. Over time, the exterior surfaces have accumulated dirt, environmental pollutants,
mildew, and other contaminants that diminish the building's appearance and can contribute to the premature
deterioration of exterior finishes.
The project will include cleaning the building's exterior surfaces using methods appropriate for the construction
materials to remove accumulated debris and restore the building's appearance. In addition, all exterior brick surfaces
and associated expansion joints will be inspected, with deteriorated or failed joints removed and replaced as
necessary.Properbrick sealingis essentialto preventwater intrusion,improve energyefficiency, reducethe growthof
mildew, and protect the building envelope from moisture damage.
Completing this project will help extend the service life of the building, reduce future maintenance costs, improve
occupant comfort, and demonstrate the City's commitment to maintaining public facilities in a professional and
responsible manner. Proactive maintenance of the building envelope helps avoid more costly structural repairs
resulting from water infiltration and supports the long-term preservation of one of the City's primary administrative
facilities.
441
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: City Hall Window Cleaning & Re-Caulk
Project No: fabd04
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
REET 1 30,000 - - - - - 30,000
Subtotal (Secured)30,000 - - - - - 30,000
Total Funding 30,000 - - - - - 30,000
Total Capital Costs 30,000 - - - - - 30,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):
Project Name: Mountain View Cemetery Improvements
Project No: cm9001
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Cemetery Fund Balance - - - - 250,000 - 250,000
Subtotal (Secured)- - - - 250,000 - 250,000
Total Funding - - - - 250,000 - 250,000
Total Capital Costs - - - - 250,000 - 250,000
Anticipated Impact on Future Operating Budgets (Annual Revenue Net of Cost): $29,500 Annually Effective 2031
Capacity Project: Yes Anticipated Year of Completion: 2032
Site improvements to Mountain View Cemetery; including new Columbariam Walls and addition of another burial area.
Capacity Project: No Anticipated Year of Completion: 2027
Exterior window cleaning at City Hall is a routine preventative maintenance service that preserves the professional
appearance of the building while maintaining a clean and welcoming environment for employees, visitors, and the
public. Over time, windows accumulate dirt, dust, pollen, water stains, and environmental containments that reduce
visibility and detract from the building's overall appearance. This project will provide a thorough cleaning of all exterior
windows to remove accumulated debris and restore their clarity. Regular window cleaning helps protect glass
surfaces from long-term staining and mineral buildup, extends the life of the windows, and supports the City's
investment in its facilities. Maintaining clean exterior windows reflects the City's commitment to provide well-
maintained public buildings, enhances natural light within the facility, and presents a positive image to residents,
businesses, and visitors conducting business at City Hall. Routine cleaning also allows maintenance personnel or
contractors to identify potential issues, such as damaged seals, cracked glass, or other maintenance needs, before
they become more significant and costly repairs.
The exterior windows at City Hall require re-caulking to maintain the integrity of the building envelope and prevent
water and air infiltration. Over time, existing sealant deteriorates due to weather exposure, temperature fluctuations,
and natural aging, resulting in cracks,gaps, and loss of adhesion. If left unaddressed, failed sealant can allow
moisture intrusion that may damage interior finishes, insulation, and structural components while increasing the risk of
mold and mildew. This project will remove deteriorated caulking and apply new, high-performance sealant around the
exterior window assemblies. Re-caulking will restore a weather-tight seal, improve energy efficiency by reducing air
leakage, and help maintain a comfortable indoor environment for employees and visitors. Completing this preventative
maintenance project will extend the service life of the windows, reduce future repair costs, and protect the City's
investment in City Hall. Proactively maintaining the building envelope supports responsible stewardship of public
assets while minimizing the potential for costly water damage and unplanned maintenance.
442
2027-2028 Preliminary Budget Section VII: Capital Planning
Project Name: Open T- Hangar Upgrades Row F - Debt Service
Project No: cp2518
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Airport Fund Balance 133,592 133,592 133,592 133,592 133,592 133,592 801,552
Subtotal (Secured)133,592 133,592 133,592 133,592 133,592 133,592 801,552
Total Funding 133,592 133,592 133,592 133,592 133,592 133,592 801,552
Total Capital Costs 133,592 133,592 133,592 133,592 133,592 133,592 801,552
Anticipated Impact on Future Operating Budgets (Annual Revenue Net of Cost): $47,000 Annually Effective 2027
Project Name: Open T- Hangar Upgrades Row G & J - Debt Service
Project No: cp2201
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Secured
Airport Fund Balance 91,844 91,844 91,844 91,844 91,844 91,844 551,064
Subtotal (Secured)91,844 91,844 91,844 91,844 91,844 91,844 551,064
Total Funding 91,844 91,844 91,844 91,844 91,844 91,844 551,064
Total Capital Costs 91,844 91,844 91,844 91,844 91,844 91,844 551,064
Anticipated Impact on Future Operating Budgets (Annual Revenue Net of Cost): $48,000 Annually Effective 2027
Project Name: Pioneer Cemetery Improvements
Project No: cm9002
Budget Budget Estimate Estimate Estimate Estimate 2027 - 2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources
Unsecured
Grants (Local)- - 500,000 - - - 500,000
Subtotal (Unsecured)- - 500,000 - - - 500,000
Total Funding - - 500,000 - - - 500,000
Total Capital Costs - - 500,000 - - - 500,000
Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost):$500 Annually Effective 2030
Capacity Project: No Anticipated Year of Completion: Beyond 2032
Due to conditions of the hangar facilities at the airport, this program will replace or upgrade hangar facilities as they
reach end of 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 than for open units. This project will convert one 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 for 2026.
Due to airport conditions of the hangar facilities at the airport, this program will replace or upgrade hangar facilities as
they reach end of 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 than for open units. This project will convert one open hangar row
(F) to closed hangars and if budget allows a second row (C). This will increase airport revenues at approximately
$48,000 annually. The Loan Term is 10 years and final payment is in 2038.
Capacity Project: No Anticipated Year of Completion: Beyond 2032
Capacity Project: No Anticipated Year of Completion: 2029
Install a new ornamental entry to the cemetery (currently public art), replace perimeter fence and parking lot
improvements.
443
2027-2028 Preliminary Budget Section VII: Capital Planning
Budget Budget Estimate Estimate Estimate Estimate 2027-2032
2027 2028 2029 2030 2031 2032 Total
Funding Sources:
Secured
Airport Fund Balance 471,436$ 425,436$ 420,436$ 1,465,436$ 585,991$ 440,436$ 3,809,171$
Cemetery Fund Balance - - - - 250,000 - 250,000
REET 1 680,000 1,300,000 300,000 300,000 300,000 300,000 3,180,000
Subtotal (Secured) 1,151,436$ 1,725,436$ 720,436$ 1,765,436$ 1,135,991$ 740,436$ 7,239,171$
Unsecured
Developer Contribution -$ -$ -$ -$ -$ 135,000$ 135,000$
Grants (Federal)- - 405,000 3,510,000 1,445,000 - 5,360,000
Grants (Local)- - 500,000 - - - 500,000
Subtotal (Unsecured) -$ -$ 905,000$ 3,510,000$ 1,445,000$ 135,000$ 5,995,000$
Capital Costs:
Secured
Predesign 450,000$ 300,000$ 300,000$ 300,000$ 300,000$ 300,000$ 1,950,000$
Design 135,000 30,000 60,000 155,000 56,111 35,000 471,111
Construction 341,000 1,170,000 135,000 1,085,000 554,444 180,000 3,465,444
Long Term Debt Service 225,436 225,436 225,436 225,436 225,436 225,436 1,352,616
Subtotal (Secured) 1,151,436$ 1,725,436$ 720,436$ 1,765,436$ 1,135,991$ 740,436$ 7,239,171$
Unsecured
Design -$ -$ 405,000$ 360,000$ 325,000$ 135,000$ 1,225,000$
Construction - - 500,000 3,150,000 1,120,000 - 4,770,000
Subtotal (Unsecured) -$ -$ 905,000$ 3,510,000$ 1,445,000$ 135,000$ 5,995,000$
Total Funding 1,151,436$ 1,725,436$ 1,625,436$ 5,275,436$ 2,580,991$ 875,436$ 13,234,171$
Total Capital Costs 1,151,436$ 1,725,436$ 1,625,436$ 5,275,436$ 2,580,991$ 875,436$ 13,234,171$
TOTAL CAPITAL COSTS AND FUNDING SOURCES - OTHER PROPRIETARY FUNDS
444
2027-2028 Preliminary Budget Section VII: Capital Planning
Summary of Impacts of 2027-2028 Capital Projects on Future Operating Expenses
Projects 2027 2028 2029 2030 2031 2032 Total
AP9005 Airport Office/Middle Ramp
Reconfiguration -$ -$ -$ -$ -$ 1,000$ 1,000$
CM9001 Mountain View Cemetery
Improvements - - - - (29,500) (29,500) (59,000)
CM9002*Pioneer Cemetery
Improvements - - - 500 500 500 1,500
CP2201 Open T- Hangar Upgrades
Row G & J - Debt Service (47,000) (47,000) (47,000) (47,000) (47,000) (47,000) (282,000)
CP2518 Open T- Hangar Upgrades
Row F - Debt Service (48,000) (48,000) (48,000) (48,000) (48,000) (48,000) (288,000)
Total (95,000)$ (95,000)$ (95,000)$ (94,500)$ (124,000)$ (123,000)$ (626,500)$
Positive numbers are an increase to expenses, negative are a decrease to expenses.
* Operating Impact will occur in General Fund (001)
445
2027-2028 Preliminary Budget Section VII: Capital Planning
446