HomeMy WebLinkAbout08-29-2016 CITY COUNCIL STUDY SESSION AGENDA PACKETCity Council Study Session
August 29, 2016 - 5:30 PM
City Hall Annex - 1 East Main Street
AGENDA
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I. CALL TO ORDER
A. Roll Call
II. ANNOUNCEMENTS, REPORTS, AND PRESENTATIONS
III. AGENDA ITEMS FOR COUNCIL DISCUSSION
A. Civil Service Commission Annual Update (10 Minute Presentation/5 Minute
Q&A)* (Roscoe)
The annual update will include a brief overview of the commission members and
the new Civil Service Examiner, as well as an overview of their responsibilities.
B. Washington Cities Insurance Authority Update (10 Minute Presentation/5
Minute Q & A)* (Roscoe)
C. Capital Project Status Report (10 Min Presentation/10 Minute Q&A)
(Snyder)
D. Proactive Code Enforcement Presentation (20 Minute Presentation/10
Minute Q&A)* (Snyder)
E. Resolution No. 5249 (10 Minute Presentation/5 Minute Q&A* (Coleman)
A Resolution of the City Council of the City of Auburn, Washington, authorizing
the transfer of funds for the purpose of making a loan or loans from the Sewer
Fund (Fund No. 431) and/or the Storm Drainage Fund (Fund No. 432) to the
Water Fund (Fund No. 430) for up to a three-year period of time
F. Recology CleanScapes Contract (10 Minute Presentation/10 Minute Q&A)*
(Coleman)
G. 2nd Quarter 2016 Financial Report (10 Minute Presentation/10 Minute Q&A)
* (Coleman)
IV. ADJOURNMENT
Agendas and minutes are available to the public at the City Clerk's Office, on the City
website (http://www.auburnwa.gov), and via e-mail. Complete agenda packets are
available for review at the City Clerk's Office.
*Denotes attachments included in the agenda packet.
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AGENDA BILL APPROVAL FORM
Agenda Subject:
Civil Service Commission Annual Update (10 Minute
Presentation/5 Minute Q&A)
Date:
July 26, 2016
Department:
Human Resources
Attachments:
civil sercice commission
Budget Impact:
$0
Administrative Recommendation:
Background Summary:
Reviewed by Council Committees:
Councilmember: Staff:Roscoe
Meeting Date:August 29, 2016 Item Number:DI.A
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CIVIL SERVICE COMMISSION
Summary of Responsibilities
Commission Members:Commission Members:Commission Members:Commission Members:
· Julie Balza – HR Coordinator and Civil Service Examiner
· Terry Hurlbut – Retired Lieutenant from WSP and Civil Service Commission Chairman
· Jim Kelly – Former Auburn Police Chief and current Deputy Director of SCORE Jail
· Heidi Harris – Assistant Superintendent Student Learning for Auburn School District
Commission Meetings:Commission Meetings:Commission Meetings:Commission Meetings:
· Held monthly at 3:30 on the second Tuesday of the month
· Two or more members must be present to hold Quorum
Primary Responsibilities:Primary Responsibilities:Primary Responsibilities:Primary Responsibilities:
· Certify eligibility lists for Civil Service Positions:
o Entry Level and Lateral Police Officer
o Promotions for Sergeant, Commander, Police Captain, and Assistant Police Chief
o Non-Commissioned Personnel – Police Services Receptionist, Parking Control Attendant,
Police Services Specialist, Evidence/ID Technician, Police Services Specialist Supervisor,
Animal Control Officer, Crime Analyst
· Hold appeal hearings and affirm, reverse, modify or remand the Chief Examiner’s decision
· Approve recommended updates and changes to job classifications and Civil Service Rules
· Approve recommended basic qualifications for civil service applicants
Police Officer Application Data:
August 2015 - August 2016
Entry Level Police # % Passed Lateral Police # % Passed
Applied 242 77% Applied 72 47%
Interviewed 186 23% Interviewed 34 9%
Passed Interview 42 67% Passed Interview 3 67%
Background Investigation 28 43% Background Investigation 2 0%
Hired 12 - Hired 0 -
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AGENDA BILL APPROVAL FORM
Agenda Subject:
Washington Cities Insurance Authority Update (10 Minute
Presentation/5 Minute Q & A)
Date:
August 24, 2016
Department:
Human Resources
Attachments:
WCIA Update
Budget Impact:
$0
Administrative Recommendation:
Background Summary:
Reviewed by Council Committees:
Councilmember: Staff:Roscoe
Meeting Date:August 29, 2016 Item Number:DI.B
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For the Period: 1/1/2011 - 12/31/2015
Risk Profile | City of Auburn
WCIA Member: Since 5/1/1987
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Risk Profile | City of Auburn
Actuarial Group 4
This is a summary report, which compares your actual losses to expected losses based on your percentage of worker hours to other members in the same
actuarial group as of 12/31/2015. The data analyzed in the risk profile covers claims with date of loss from 1/1/2011 through 12/31/2015. The number of
claims shown indicates all claims and lawsuits reported to WCIA whether they were paid, denied or tendered to another entity.The dollar amounts shown
include: 1) INDEMNITY PAYMENTS (paid to claimants/plaintiffs), 2) LEGAL FEES (attorney fees and related expenses) and 3) CURRENT RESERVES on
any open claims/lawsuits as of 12/31/2015. Please keep in mind, any losses filed, payments made or reserves changed after 12/31/2015 may impact the
identified loss trends.
Using this report, members can better understand the risks they may encounter, evaluate their losses in relation to the losses experienced by their peers,
and modify their practices based on loss history to enhance services and minimize liability exposure.
ACTUARIAL GROUP 4 Members (20)
>400,000 Worker Hours Per Year
Auburn Bothell Issaquah Kennewick Kirkland
Lacey Lakewood Longview Marysville Mercer Island
Moses Lake Mount Vernon Olympia Pasco Port Angeles
Puyallup Renton Richland Tukwila Walla Walla
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Risk Profile | City of Auburn
Actuarial Group 4
WCIA is a risk sharing insurance “pool” created via interlocal agreement and is designed to share losses amongst the
collective group. WCIA places a member rate cap of +/-15% on a member’s annual assessment. The member’s rate
cap is in addition to any WCIA overall rate increase or decrease. For example, in 2017 WCIA raised their overall rate by
9% so the most any City's rate could increase or decrease in any given year would be 24% (9% WCIA rate + 15%
Member capped rate). Unfortunately for Auburn, in 2017, there were six (6) Group IV cities that reached their maximum
24% cap leaving an unfunded balance to be spread equitably amongst the remaining Group IV members. Therefore
Auburn’s projected 3.5% rate change was increased to 5.2%.
Auburn’s 2017 assessment is $845,505. This reflects a 3.9% increase in reported worker hours and the 5.2% rate
increase.
Page 3DI.B Page 8 of 119
Expected vs. Actual | City of Auburn
Claim Type
Actuarial Group 4
Claims Count
1/1/2011-12/31/2015
Auburn 1/1/2011-12/31/2015
Expected Claim
Count
Actual Claim
Count
Exceeds
Expected
Claim Type
Actuarial Group 4
Total Incurred
1/1/2011-12/31/2015
Auburn 1/1/2011-12/31/2015
Expected Total
Incurred
Actual Total
Incurred
Exceeds
Expected
Expected Claim Count = [Actuarial Group Claim Count] X [% of Member Worker Hours]Expected Total Incurred = [Actuarial Group Total Incurred] X [% of Member Worker Hours]
Auburn % of Actuarial Group 4 Worker Hours is 6.07%.
Automobile Liability 546 3233 No
Errors & Omissions 129 68 No
General Liability 2342 200142 Yes
Personnel 54 03 No
Public Safety 518 5731 Yes
TOTALS:3589 295217 Yes
Automobile Liability $2,755,037 $181,924$167,263 Yes
Errors & Omissions $1,226,268 $51,312$74,449 No
General Liability $22,288,490 $419,348$1,353,172 No
Personnel $4,382,491 $0$266,068 No
Public Safety $16,641,499 $392,003$1,010,333 No
TOTALS:$47,293,785 $1,044,587$2,871,285 No
Page 4DI.B Page 9 of 119
Expected vs. Actual by Department | City of Auburn
Department
Actuarial Group 4
Claims Count
1/1/2011-12/31/2015
Auburn 1/1/2011-12/31/2015
Expected Claim
Count
Actual Claim
Count
Exceeds
Expected
Actuarial Group 4
Total Incurred
1/1/2011-12/31/2015
Auburn 1/1/2011-12/31/2015
Expected Total
Incurred
Actual Total
Incurred
Exceeds
Expected
Expected Claim Count = [Actuarial Group Claim Count] X [% of Member Worker Hours]Expected Total Incurred = [Actuarial Group Total Incurred] X [% of Member Worker Hours]
Auburn % of Actuarial Group 4 Worker Hours is 6.07%.
ADMINISTRATION 62 34 No $1,594,033 $48,249$96,776 No
ANIMAL CONTROL 5 00 No $3,891 $0$236 No
CITY LIGHT 50 03 No $1,260,283 $0$76,514 No
DEVELOPMENT REVIEW 48 13 No $1,155,110 $725$70,129 No
DISPATCH 1 00 No $0 $0$0 No
FIRE MEDIC 26 02 No $598,973 $0$36,365 No
FIRE SUPPRESSION 45 03 No $481,024 $0$29,204 No
GENERAL 0 00 No $0 $0$0 No
LIBRARY 7 00 No $4,660 $0$283 No
MARINA 5 00 No $13,609 $0$826 No
PARKS MAINTENANCE 200 1212 No $476,108 $51,961$28,905 Yes
PARKS REC PROGRAMS 69 54 Yes $468,997 $28,671$28,474 Yes
POLICE 745 7245 Yes $19,114,300 $544,793$1,160,461 No
PW ENGINEER 326 3420 Yes $937,599 $22,092$56,923 No
PW REFUSE 138 08 No $516,272 $0$31,344 No
PW SEWER 554 3034 No $3,183,034 $77,657$193,247 No
PW STREETS 982 11960 Yes $15,609,028 $262,911$947,650 No
PW WATER 324 1920 No $1,876,162 $7,528$113,905 No
SENIOR CENTER 2 00 No $702 $0$43 No
TOTALS:3589 295218 Yes $47,293,785 $1,044,587$2,871,285 No
Page 5DI.B Page 10 of 119
Top Losses by Frequency and Severity 2011-2015 | City of Auburn
By Frequency By Severity
Total of Top Losses:$920,893
Grand Total All Losses:$1,044,587
% Of Grand Total:88%
Total of Top Losses:184
Grand Total All Losses:295
% Of Grand Total:62%
Street-Defect/Pothole 61
OP Construction 29
Sanitary Sewer Obstruction 21
Premise Tree/Limb 15
PS Forced Entry 11
PS Impound 11
PS Pursuit 10
Sidewalk-Defect 10
AL Rearend 9
PS Care/Custody/Control 7
Sidewalk-Defect $177,210
PS Negligent Supervision/Training $156,015
AL Rearend $136,389
PS Canine $98,890
Sanitary Sewer Obstruction $74,813
Sidewalk-Weather Condition $69,409
PS Excessive Force $62,030
PS Search $56,977
E&O Code Enforcement $47,909
PS Forced Entry $41,251
Page 6DI.B Page 11 of 119
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
City of Auburn
Incurred vs. Assessment
Total Incurred Assessment
Page 7
DI.B Page 12 of 119
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
2005-2009 2006-2010 2007-2011 2008-2012 2009-2013 2010-2014 2011-2015
5 Year Capped Losses
Actual vs. Expected
5 YR Actual 5 YR Expected Premium
Page 8
DI.B Page 13 of 119
$0.80
$0.85
$0.90
$0.95
$1.00
$1.05
$1.10
$1.15
$1.20
$1.25
$1.30
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
City of Auburn's
Assement Rate per Worker Hour
Page 9
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AGENDA BILL APPROVAL FORM
Agenda Subject:
Capital Project Status Report (10 Min Presentation/10
Minute Q&A)
Date:
August 23, 2016
Department:
CD & PW
Attachments:
No Attachments Available
Budget Impact:
$0
Administrative Recommendation:
For discussion only.
Background Summary:
The purpose of this discussion is to inform the Council and Public of the overall status
of the City’s Capital Project program managed by the Community Development &
Public Works (CDPW) Department.
The Capital Projects Group of CDPW is currently managing 39 active projects with a
total cost of $74 million. Of these projects, 22 are in the design phase and 17 are
under construction. Within the next 3 months, 7 projects are expected to be advertised
for bids and the construction of 9 projects are anticipated to be completed. The total
value of projects completed by years is as follows:
2012 = $23.7 million
2013 = $29.9 million
2014 = $29.6 million
2015 = $35 million
2016 = $33.8 million (anticipated)
Reviewed by Council Committees:
Councilmember: Staff:Snyder
Meeting Date:August 29, 2016 Item Number:DI.C
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AGENDA BILL APPROVAL FORM
Agenda Subject:
Proactive Code Enforcement Presentation (20 Minute
Presentation/10 Minute Q&A)
Date:
August 24, 2016
Department:
Community Development &
Public Works
Attachments:
Proactive Code Enforcement Presentation
Budget Impact:
$0
Administrative Recommendation:
Background Summary:
Reviewed by Council Committees:
Councilmember: Staff:Snyder
Meeting Date:August 29, 2016 Item Number:DI.D
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AGENDA BILL APPROVAL FORM
Agenda Subject:
Resolution No. 5249 (10 Minute Presentation/5 Minute Q&A
Date:
August 23, 2016
Department:
Finance
Attachments:
Resolution No. 5249
Budget Impact:
$0
Administrative Recommendation:
City Council to approve Resolution No. 5249.
Background Summary:
Per the current 6-year capital facility plan, the water fund has identified around $3.0M
of debt financing required in 2016 and an additional $5M need in 2017 and about
$2.5M in 2018. Currently the biggest 2016 bond financed project is the AMI project,
which is well underway.
This interfund loan will utilize capital reserves in the storm and sewer funds for up to 3
years. It is estimated that the water fund will require a $3.0M transfer in the fall of
2016. Finance will assess additional needs early in 2017 and anticipates a private
placement bond for the water fund, not to exceed $5M, sometime in 2017. This
financing mechanism is the same as the City used in the March 2016 Golf Course and
Airport bond refunding.
The financing proceeds will be used to fund the water capital plan and may repay a
portion of the interfund loan, depending on planned project(s) status.
Again in 2018, depending on the bond market, the City will place another private
placement bond of about $5M. Additional debt proceeds may be required in 2019 of
approximately $2.5M.
Background:
2010 the utilities issued $20 million in bonds;
2013 the utilities issued $12 million in bonds;
Overall this is about $10.5M in debt funding required over 3 years.
AUBURN * MORE THAN YOU IMAGINEDDI.E Page 66 of 119
The recommendation to limit the size and timing of the issues is based upon several
factors:
Rather than issue one bond in 2016 and then spend down over the next 3 years it is
recommended to split the issue up into smaller amounts. This will align the funding
issue close to the actual need i.e. construction phase. Estimating the construction
window can be challenging and is dependent on available project management staff,
design progress, weather, and sometimes unforeseen circumstances. Timing the
issue close to the construction phase limits interest payments on issued but idle bond
funds.
Limiting the issuances to $5M will prevent the City from costly arbitrage requirements
which are required by the IRS on debt issuances over $5M in a calendar year. This
rule has been in place since 1988 and the $5M threshold is no longer relevant given
costs have escalated significantly in the past 28 years. Yet it remains at $5M.
Finally, private placement would preclude the City from preparing an official statement
and going in front of the rating agencies. These efforts require a great deal of effort
from staff, both Finance and Public Works, to ready the bond(s) for public sale in the
bond market. Having said that, public sales in the bond market will the put the debt
issue under the purview of the Securities and Exchange Commission (SEC).
The City was pleasantly surprised by the March 2016 private placement in which the
interest rate was less than the rate it would have received if it had gone out to the
bond market.
In short, the inferfund loan would ‘tie over’ the water fund until the timing is right for the
issue and enable smaller issuances with less IRS and federal regulatory oversight.
Reviewed by Council Committees:
Councilmember: Staff:Coleman
Meeting Date:August 29, 2016 Item Number:DI.E
AUBURN * MORE THAN YOU IMAGINEDDI.E Page 67 of 119
----------------------------
Resolution No. 5249
August 17, 2016
Page 1 of 2
RESOLUTION NO. 5249
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
AUBURN, WASHINGTON, AUTHORIZING THE TRANSFER
OF FUNDS FOR THE PURPOSE OF MAKING A LOAN OR
LOANS FROM THE SEWER FUND (FUND NO. 431) AND/OR
THE STORM DRAINAGE FUND (FUND NO. 432) TO THE
WATER FUND (FUND NO. 430) FOR UP TO A THREE-YEAR
PERIOD OF TIME.
WHEREAS, the issuance of revenue bonds are planned as a funding source for
carrying out certain Water Fund capital projects during the 2016 – 2018 period as
identified in the adopted Capital Facilities Plan; and
WHEREAS, interfund loans can serve as a short-term financing mechanism to
hedge bond arbitrage issues and spend down requirements; and
WHEREAS, the Sewer Fund and Storm Drainage Fund have sufficient funds
from which to transfer monies in an amount not to exceed FIVE MILLION DOLLARS
($5,000,000) for the purpose of making loans to cover capital project expenses of the
Water Fund; and
WHEREAS, in the event a loan is made from the Sewer Fund or the Storm
Drainage Fund to the Water Fund, as provided herein, the loan shall be repaid at the
current rate of investment return of the Washington State Local Government Investment
Pool on the outstanding balance during the term of the loan; and
WHEREAS, revenue bond issuances in an amount not to exceed FIVE MILLION
DOLLARS $5,000,000 annually are planned for 2017 and 2018 for the purpose of
repaying the interfund loan balances.
DI.E Page 68 of 119
----------------------------
Resolution No. 5249
August 17, 2016
Page 2 of 2
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN,
WASHINGTON, HEREBY RESOLVES as follows:
Section 1. Authorization is hereby given during the time period September 1,
2016 to December 31, 2018 for the transfer of funds to the Water Fund when there are
insufficient funds available to cover authorized capital expenses in an amount not to
exceed FIVE MILLION DOLLARS ($5,000,000) from the Sewer Fund and/or the Storm
Drainage Fund for the purpose of making a loan with an interest rate commensurate
with the current rate of investment return of the W ashington State Local Government
Investment Pool.
Section 2. The Mayor is hereby authorized to implement such administrative
procedures as may be necessary to carry out the directives of this legislation.
Section 3. This Resolution shall take effect and be in full force upon passage
and signatures hereon.
Dated and Signed this _____ day of _________________, 2016.
CITY OF AUBURN
_________________________
NANCY BACKUS, MAYOR
ATTEST:
_________________________
Danielle E. Daskam, City Clerk
APPROVED AS TO FORM:
_________________________
Daniel B. Heid, City Attorney
DI.E Page 69 of 119
AGENDA BILL APPROVAL FORM
Agenda Subject:
Recology CleanScapes Contract (10 Minute
Presentation/10 Minute Q&A)
Date:
August 23, 2016
Department:
Finance
Attachments:
Service Agreement SW16-L-004
Budget Impact:
$0
Administrative Recommendation:
Approve Service Agreement SW16-L-004 with Recology CleanScapes, Inc.
Background Summary:
The non-profit corporation, Vadis, has provided litter control services for the City of
Auburn since 1991. Effective October 1, 2016, Vadis will focus on individual job
placement and no longer be providing group litter control services. City staff looked at
alternatives to Vadis and determined an agreement with Recology CleanScapes is the
most beneficial choice for the City.
SW16-L-004 is a service agreement between the City of Auburn and Recology
CleanScapes, Inc. for a litter control program, beginning October 1, 2016 and ending
December 31, 2017. This agreement with Recology is for $43,848.00 in 2016 and
$175,392.00 in 2017. In comparison, the agreement with Vadis for one year was
$159,582.00. Recology staff will provide litter removal in the same public areas as
Vadis. They will also provide most of the litter can services, except the City’s
Community Service Crew will assist with some of the cans in the downtown area.
Recology CleanScapes’ “StreetScapes” division has been working to keep
commercial business districts clean since 1997. This agreement focuses on litter
removal, but they offer a variety of other services such as pressure washing and
graffiti removal.
Reviewed by Council Committees:
Councilmember: Staff:Coleman
Meeting Date:August 29, 2016 Item Number:DI.F
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SW16 -L-004
Recology CleanScapes
Page 1 of 7
CITY OF AUBURN
AGREEMENT FOR SERVICES
SW16-L-004
THIS AGREEMENT made and entered into on this day of , 2016,
by and between the City of Auburn, a municipal corporation of the State of Washington,
hereinafter referred to as “City” and Recology CleanScapes Inc., 117 S. Main Street,
Suite 300, Seattle, WA 98104, hereinafter referred to as the “Provider.”
W I T N E S S E T H :
WHEREAS, the City is engaged in or readying itself to be engaged in its litter control
and recycling program and is in need of services of individuals, employees or firms for litter
control and recycling work; and,
WHEREAS, the City desires to retain the Provider to provide certain services in
connection with the City’s work related to litter control and recycling; and,
WHEREAS, the Provider is qualified and able to provide services in connection with
the City’s needs for the above-described work, and is willing and agreeable to provide
such services upon the terms and conditions herein contained.
NOW, THEREFORE, the parties hereto agree as follows:
1. Scope of Services
The Provider agrees to perform in a good and professional manner the tasks
described on Exhibit “A” which is attached hereto and incorporated herein by this
reference. (The tasks described on Exhibit “A” shall be individually referred to as a
“task,” and collectively referred to as the “services.”) The Provider shall perform the
services as an independent contractor and shall not be deemed, by virtue of this
Agreement and the performance thereof, to have entered into any partnership, joint
venture, employment or other relationship with the City.
2. Additional Services
From time to time hereafter, the parties hereto may agree to the performance by the
Provider of additional services with respect to related work or projects. Any such
agreement(s) shall be set forth in writing and shall be executed by the respective
parties prior to the Provider’s performance of the services there under, except as may
be provided to the contrary in Section 3 of this Agreement. Upon proper completion
and execution of an Amendment (agreement for additional services), such
Amendment shall be incorporated into this Agreement and shall have the same force
and effect as if the terms of such Amendment were a part of this Agreement as
originally executed. The performance of services pursuant to an Amendment shall be
subject to the terms and conditions of this Agreement except where the Amendment
provides to the contrary, in which case the terms and conditions of any such
Amendment shall control. In all other respects, any Amendment shall supplement
and be construed in accordance with the terms and conditions of this Agreement.
DI.F Page 72 of 119
SW16 -L-004
Recology CleanScapes
Page 2 of 7
3. Performance of Additional Services Prior to Execution of an Amendment
The parties hereby agree that situations may arise in which emergency services other
than those described on Exhibit “A” but reasonably related thereto are desired by the
City and the time period for the completion of such services makes the execution of
Amendment impractical prior to the commencement of the Provider’s performance of
the requested services. The Provider hereby agrees that it shall perform such
services upon the written request of an authorized representative of the City pending
execution of an Amendment, at a rate of compensation to be agreed to in connection
therewith. The invoice procedure for any such additional services shall be as
described in Section 8 of this Agreement.
4. Provider’s Representations
The Provider hereby represents and warrants that he has all necessary licenses and
certifications to perform the services provided for herein, and is qualified to perform
such services.
5. City’s Responsibilities
The City shall do the following in a timely manner so as not to delay the services of
the Provider:
a. Designate in writing a person to act as the City’s representative with respect to the
services. The City’s designee shall have complete authority to transmit
instructions, receive information, interpret and define the City’s policies and
decisions with respect to the services.
b. Furnish the Provider with all information, criteria, objectives, schedules and
standards for the project and the services provided for herein.
c. Arrange for access to the property or facilities as required for the Provider to
perform the services provided for herein.
Specific responsibilities of the City are set forth in Exhibit B, which is attached hereto
and by this reference made a part of this agreement.
6. Provider’s Responsibilities
Specific responsibilities of the Provider are set forth in Exhibit B, which is attached
hereto and by this reference made a part of this agreement.
7. Acceptable Standards
The Provider shall be responsible to provide, in connection with the services
contemplated in this Agreement, work products and services of a quality and
professional standard reasonably acceptable to the City.
8. Compensation
As compensation for the Provider’s performance of the services provided for herein,
the City shall pay the Provider the fees and costs specified on Exhibit “C” attached
hereto and made a part hereof (or as specified in an Amendment). The Provider shall
submit to the City an invoice or statement of time spent on tasks included in the
scope of work provided herein, and the City shall process the invoice or statement in
the next billing/claim cycle following receipt of the invoice or statement, and shall
remit payment to the Provider thereafter in the normal course, subject to any
DI.F Page 73 of 119
SW16 -L-004
Recology CleanScapes
Page 3 of 7
conditions or provisions in this Agreement or Amendment. The Agreement number
must appear on all invoices submitted.
9. Time for Performance and Term of Agreement
The Provider shall not begin any work under this Agreement until October 1, 2016.
The Provider shall perform the services provided for herein in accordance with the
direction and scheduling provided on Exhibit “A” attached hereto and incorporated
herein by this reference, unless otherwise agreed to in writing by the parties. The
Term of this Agreement shall terminate on December 31, 2017.
10. Ownership and Use of Documents
All documents, reports, memoranda, diagrams, sketches, plans, surveys, design
calculations, working drawings and any other materials created or otherwise prepared
by the Provider as part of his performance of this Agreement (the “Work Products”)
shall be owned by and become the property of the City, and may be used by the City
for any purpose beneficial to the City.
11. Records Inspection and Audit
All compensation payments shall be subject to the adjustments for any amounts
found upon audit or otherwise to have been improperly invoiced, and all records and
books of accounts pertaining to any work performed under this Agreement shall be
subject to inspection and audit by the City for a period of up to three (3) years from
the final payment for work performed under this Agreement.
12. Continuation of Performance
In the event that any dispute or conflict arises between the parties while this Contract
is in effect, the Provider agrees that, notwithstanding such dispute or conflict, the
Provider shall continue to make a good faith effort to cooperate and continue work
toward successful completion of assigned duties and responsibilities.
13. Administration of Agreement
This Agreement shall be administered by Kevin Kelly, on behalf of the Provider, and
by the Mayor of the City, or designee, on behalf of the City. Any written notices
required by the terms of this Agreement shall be served on or mailed to the following
addresses:
City of Auburn Recology CleanScapes Inc.
Joan Nelson Kevin Kelly
Solid Waste & Recycling Supervisor General Manager
25 W Main St 117 S. Main Street, Suite 300
Auburn, WA 98001-4998 Seattle, WA 98104
Phone: 253-876-1900 Fax: 206-859-6701
E-mail: jenelson@auburnwa.gov E-mail: kkelly@recology.com
14. Notices
All notices or communications permitted or required to be given under this Agreement
shall be in writing and shall be deemed to have been duly given if delivered in person
or deposited in the United States mail, postage prepaid, for mailing by certified mail,
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return receipt requested, and addressed, if to a party of this Agreement, to the
address for the party set forth above.
Either party may change his, her or its address by giving notice in writing, stating his,
her or its new address, to the other party, pursuant to the procedure set forth above.
15. Insurance
The Provider shall be responsible for maintaining, during the term of this Agreement
and at its sole cost and expense, the types of insurance coverages and in the
amounts described below. Insurance is to be placed with authorized insurers in
Washington State with a current A.M. Best rating of not less than A-: VII. The
Provider shall furnish evidence, satisfactory to the City, of all such policies. During
the term hereof, the Provider shall take out and maintain in full force and effect the
following insurance policies:
a. Automobile Liability insurance, covering all owned, non-owned, hired and leased
vehicles. Coverage shall be written on Insurance Services Office (ISO) form
CA 00 01 or a substitute form providing equivalent liability coverage. If necessary,
the policy shall be endorsed to provide contractual liability coverage. Provider
shall maintain automobile insurance with minimum combined single limit for bodily
injury and property damage of $1,000,000.00 per accident.
b. Commercial General Liability insurance shall be written on ISO occurrence form
CG 00 01 or its equivalent and shall cover liability arising from premises,
operations, independent contractors, products-completed operations, stop gap
liability, personal injury and advertising injury, and liability assumed under an
insured contract. The Commercial General Liability insurance shall be endorsed
to provide the Aggregate Per Policy Limit . There shall be no endorsement or
modification of the Commercial General Liability insurance for liability arising from
explosion, collapse or underground property damage. The City shall be named as
an additional insured under the Contractor’s Commercial General Liability
insurance policy with respect to the work performed for the City using ISO
Additional Insured endorsement CG 20 10 10 01 or its equivalent and Additional
Insured-Completed Operations endorsement CG 20 37 10 01 or substitute
endorsements providing equivalent coverage. Commercial General Liability
insurance shall be written with limits no less than $1,000,000.00 each occurrence,
$2,000,000.00 general aggregate, and a $2,000,000.00 products-completed
operations aggregate limit.
c. Workers’ Compensation coverage as required by the Industrial Insurance laws of
the State of Washington.
d. Umbrella/Excess Liability Insurance in a minimum amount of five million dollars
($5,000,000.00), providing coverage on a following-form basis over the
Employer’s Liability Insurance limit, the Commercial General Liability Insurance
limit, and the Automobile Liability Insurance limit.
DI.F Page 75 of 119
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16. Indemnification
The Provider shall indemnify and hold harmless the City and its officers, agents and
employees, or any of them from any and all claims, actions, suits, liability, loss, costs,
expenses, and damages of any nature whatsoever, by any reason of or arising out of
the negligent act or omission of the Provider, its officers, agents, employees, or any
of them relating to or arising out of the performance of this Agreement. If a final
judgment is rendered against the City, its officers, agents, employees and/or any of
them, or jointly against the City and the Provider and their respective officers, agents
and employees, or any of them, the Provider shall satisfy the same to the extent that
such judgment was due to the Provider’s negligent acts or omissions.
17. Assignment
Neither party to this Agreement shall assign any right or obligation hereunder in
whole or in part, without the prior written consent of the other party hereto. No
assignment or transfer of any interest under this Agreement shall be deemed to
release the assignor from any liability or obligation under this Agreement, or to cause
any such liability or obligation to be reduced to a secondary liability or obligation.
18. Nondiscrimination
The Provider may not discriminate regarding any services or activities to which this
Agreement may apply directly or through contractual, hiring, or other arrangements
on the grounds of race, color, creed, religion, national origin, sex, age, or where there
is the presence of any sensory, mental or physical handicap.
19. Amendment, Modification or Waiver
No amendment, modification or waiver of any condition, provision or term of this
Agreement shall be valid or of any effect unless made in writing, signed by the party
or parties to be bound, or such party’s or parties’ duly authorized representative(s)
and specifying with particularity the nature and extent of such amendment,
modification or waiver. Any waiver by any party of any default of the other party shall
not affect or impair any right arising from any subsequent default.
Nothing herein shall limit the remedies or rights of the parties hereto under and
pursuant to this Agreement.
20. Termination and Suspension
Either party may terminate this Agreement upon written notice to the other party if the
other party fails substantially to perform in accordance with the terms of this
Agreement through no fault of the party terminating the Agreement, and does not
cure such failure of performance within ten (10) days after written notice of the failure
by the non-breaching party.
The City may terminate this Agreement upon not less than seven (7) days written
notice to the Provider if the services provided for herein are no longer needed.
If the Provider is notified by another contractor of the City that one or more of the
Provider’s services hereunder violate the exclusive rights granted by the City to such
contractor or interfere with such contractor’s contract with the City, then the Provider
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may cease providing such services and/or terminate this Agreement, upon not less
than seven (7) days written notice to the City.
If this Agreement is terminated early, the Provider shall be compensated for services
performed prior to termination in accordance with the rate of compensation provided
in Exhibit “C” hereof.
21. Parties in Interest
This Agreement shall be binding upon, and the benefits and obligations provided for
herein shall inure to and bind, the parties hereto and their respective successors and
assigns, provided that this section shall not be deemed to permit any transfer or
assignment otherwise prohibited by this Agreement. This Agreement is for the
exclusive benefit of the parties hereto and it does not create a contractual relationship
with or exist for the benefit of any third party, including contractors, sub-contractors
and their sureties.
22. Costs to Prevailing Party
In the event of such litigation or other legal action, to enforce any rights,
responsibilities or obligations under this Agreement, the prevailing parties shall be
entitled to receive its reasonable costs and attorney’s fees.
23. Applicable Law
This Agreement and the rights of the parties hereunder shall be governed by and
interpreted in accordance with the laws of the State of Washington and venue for any
action hereunder shall be in of the county in Washington State in which the property or
project is located, and if not site specific, then in King County, Washington; provided,
however, that it is agreed and understood that any applicable statute of limitation
shall commence no later than the substantial completion by the Provider of the
services.
24. Captions, Headings and Titles
All captions, headings or titles in the paragraphs or sections of this Agreement are
inserted for convenience of reference only and shall not constitute a part of this
Agreement or act as a limitation of the scope of the particular paragraph or sections
to which they apply. As used herein, where appropriate, the singular shall include the
plural and vice versa and masculine, feminine and neuter expressions shall be
interchangeable. Interpretation or construction of this Agreement shall not be
affected by any determination as to who is the drafter of this Agreement, this
Agreement having been drafted by mutual agreement of the parties.
25. Severable Provisions
Each provision of this Agreement is intended to be severable. If any provision hereof
is illegal or invalid for any reason whatsoever, such illegality or invalidity shall not
affect the validity of the remainder of this Agreement.
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26. Entire Agreement
This Agreement contains the entire understanding of the parties hereto in respect to
the transactions contemplated hereby and supersedes all prior agreements and
understandings between the parties with respect to such subject matter.
27. Counterparts
This Agreement may be executed in multiple counterparts, each of which shall be one
and the same Agreement and shall become effective when one or more counterparts
have been signed by each of the parties and delivered to the other party.
IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed
effective the day and year first set forth above.
CITY OF AUBURN RECOLOGY CLEANSCAPES INC.
___________________________________
Nancy Backus, Mayor Signature
Name:
Title:
Attest:
________________________________
___________________________________ Signature
Danielle Daskam, City Clerk Name:
Title:
Approved as to form:
___________________________________
Daniel B. Heid, City Attorney
DI.F Page 78 of 119
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Exhibit A
Page 1 of 1
EXHIBIT A
SCOPE OF WORK
The purpose of this Agreement is to contract with the Provider on a clean-up program
for the City of Auburn.
Litter Crew
The Provider shall make available a Litter Crew consisting of two (2) employees and
two (2) pickup trucks.
The Provider’s Litter Crew shall perform the following services within the City:
1. Specific Tasks
The Provider’s Litter Crew will collect and remove litter, trash, and debris from the
shoulders of City public ways (including but not limited to streets, roads, alleys,
paths, and parkways), public parking lots, and other designated public areas. Tasks
include the following:
a. Litter clean-up
i. Blow and sweep building edge to curb line in core area as needed.
ii. Bio hazard removal (urine, vomit, feces, sharps)
b. Designated public place litter can service as determined by the City.
c. Roadside litter patrols as determined by the City.
City shall ensure that the tasks to be performed by the Litter Crew and the schedule
for completion are reasonable. The Provider shall not be required to remove
materials of a size, type or quantity that cannot reasonably be removed by such a
crew.
2. Examination of Work Sites
The Provider shall examine all work sites thoroughly before commencing work at the
site. It shall be the responsibility of the Provider to verify all the duties, assignments,
and job sites. All existing conditions at the job site will be noted and copies with
verification noted, given to the City’s Solid Waste and Recycling Supervisor on a
monthly basis.
3. Hours
• The Provider shall perform tasks to completion between the hours of 6:30 AM
and 2:30 PM Monday through Friday (seven (7) service hours per employee per
day, subject to required meal and break periods).
• The Provider shall observe New Year’s Day, Thanksgiving Day, and Christmas
Day.
DI.F Page 79 of 119
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Exhibit B
Page 1 of 3
EXHIBIT B
RESPONSIBILITIES
PROVIDER
The Provider shall be responsible for the following:
1. The performance of all work as provided in this Agreement with its own employees.
Individuals who perform work under this Agreement must be carried on the
Provider’s payroll. The Provider is responsible for administering and paying
employee wages, benefits, and all other employee-related costs. Although the
Provider’s company headquarters may be located outside of Auburn, Washington,
the Provider shall provide a full-time supervisor who will continuously oversee the
Provider’s employee work and will have authority to represent the Provider in the
day-to-day activities. The Provider will present the supervisor’s name, address, and
telephone number to the City’s Solid Waste and Recycling Supervisor at the
beginning of the contract period.
2. The Provider is responsible for the safety of its employees at the sites where
assigned tasks are performed as well as tools, equipment, safety gear, traffic control
devices, and any other items which may be supplied by the City for the Provider’s
use in the performance of contracted duties. No equipment or supplies will be
removed from City premises except as required for the performance of assigned
duties.
3. Monthly reports shall be provided to the City’s Solid Waste and Recycling Supervisor
on a monthly basis. Monthly reports shall include the following:
a. Bag count
b. Bios collected
c. Litter can overflow
d. Graffiti removals (if any)
e. Location and hours of requested pressure washing (if any)
f. Event service (if any)
4. The Provider shall supply a motor vehicle to transport its employees to and from the
designated work sites. The Provider’s vehicle shall be well identified with signs and
equipped with safety warning lights and emergency flashers.
5. The Provider shall supply litter bags, safety gear, rain gear, foul weather gear,
footwear as required, and clothing as needed for its employees.
DI.F Page 80 of 119
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Exhibit B
Page 2 of 3
6. The Provider shall follow accepted safety practices in the performance of all work.
The Provider’s employees must be trained in traffic control and must possess a
“Traffic Control Flagging License” certified by the State of Washington.
7. The following additional services are not included in the pricing set forth in Exhibit C,
but may be provided under this Agreement at the request of the City. The services
may be initiated by an email or other written request from the City to the Provider
and are not subject to the Additional Services requirement of Section 2, but are
subject to all other provisions of this Agreement. The cost of such services shall be
as indicated below, or if not so indicated, then as agreed by the parties at the time of
the request.
Service Cost
Pressure Washing
Spinner service
Wand service – without reclamation machine
Wand service – with reclamation machine
$100/hr.*
$80/hr.*
$100/hr.*
Additional Streetscapes Services
(1 employee and 1 pickup truck; tasks as described in
Section 1 of Exhibit A)
$50/hr.
Graffiti Removal
(graffiti removed or painted over within 5 days of request;
grey stain-blocking primer used to paint over)
TBD
Event Service
(delivery and removal of carts; event day litter removal;
post-event cleanup)
TBD
Bulky Item Removal
(large furniture, white goods (appliances), large piles of loose
debris, other oversize items beyond scope of normal litter service)
TBD
* Assuming waste water can be dumped at City M&O at no cost to Provider.
CITY
The City shall be responsible for the following:
a. The City shall supply the Provider and its Auburn supervisor a copy of the
daily work schedule and any change notices to use as a basic guide for
the distribution of work each week. The work schedule may be changed
as deemed appropriate by the City and a copy of such changes provided
to the Provider and the City. The City shall determine the priority of the
various assignments. The City shall verify that all services are
satisfactorily performed as scheduled.
DI.F Page 81 of 119
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Exhibit B
Page 3 of 3
b. The City shall supply the Provider with a location map of the public place
litter cans and the frequency that they shall be serviced.
c. The City shall at no cost to the Provider provide disposal for all materials
collected by the Provider during services performed under this Agreement.
The Provider shall deliver all such materials to the City’s Maintenance and
Operations Division facility located at 1305 C Street SW , Auburn, WA
(“City M&O”).
DI.F Page 82 of 119
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Exhibit C
Page 1 of 1
EXHIBIT C
FEE SCHEDULE
2016 Fee Schedule
Not-To-Exceed
Monthly Fee # of Months Amount
Litter Crew $14,616.00 3 $ 43,848.00
2016 Total Not To Exceed Amount $ 43,848.00
2017 Fee Schedule
Not-To-Exceed
Monthly Fee # of Months Amount
Litter Crew $14,616.00 12 $ 175,392.00
2017 Total Not To Exceed Amount $ 175,392.00
DI.F Page 83 of 119
AGENDA BILL APPROVAL FORM
Agenda Subject:
2nd Quarter 2016 Financial Report (10 Minute
Presentation/10 Minute Q&A)
Date:
August 23, 2016
Department:
Finance
Attachments:
2nd quarter finacial report
Budget Impact:
$0
Administrative Recommendation:
For discussion only.
Background Summary:
The purpose of the quarterly financial report is to summarize for the City Council the
general state of Citywide financial affairs and to highlight significant items or trends
that the City Council should be aware of. The following provides a high level summary
of the City’s financial performance; further details can be found within the attached
financial report.
The second quarter status report is based on financial data available as of July 25,
2016 for the period ending June 30, 2016. Sales tax information represents business
activity that occurred through April 2016.
General Fund:
The General Fund is the City’s largest fund and accounts for the majority of City
resources and services, other than those required by statute to be accounted for in
another fund.
Through June 2016, General Fund revenues totaled $32.5 million compared to a
budget of $30.3 million and were $2.2 million higher than the revenues collected for
the same period in 2015. Notable variances to budget in the second quarter of 2016
include:
• General Fund sales tax revenues totaled $7.3 million, exceeding budget by
$16,000 or 0.2% and exceeding 2015 collections by $221,000. Receipts to date
include a one-time payment of over $100,000 and so the trend is
unfavorable. The areas of significant increase from 2015 were primarily in the
AUBURN * MORE THAN YOU IMAGINEDDI.G Page 84 of 119
service and transportation sectors, with significant decreases in the
manufacturing and retail trade sectors.
• The Other Taxes category performed better than budget through Q2-
2016. Collections in criminal justice sales tax revenues exceeded budget by
$114,000, or 13.8%. City utility tax revenues were above budget by $156,000
and electric and natural gas tax revenues were above budget by $157,000 and
$68,000, respectively. These revenues were somewhat offset by an unfavorable
variance in telephone tax collections of $67,000.
• Development services fees through June totaled $616,000 and exceeded
budget by $248,000. The increased revenues were predominantly attributable to
plan check revenues, which year-to-date have already generated 82% of
budgeted annual revenue.
• Other revenues exceeded the year-to-date budget through Q2-2016 by
$251,000, or 51.7%, and exceeded Q2-2015 revenue in this category by
$102,000, primarily due to increase parking revenues, facility rental revenues,
and purchase card rebates.
General Fund expenditures through June totaled $29.2 million as compared with a
budget of $33.4 million. This represents a 12.6% underspend compared to budget.
Through the second quarter of 2016, 2,342 pet licenses have been sold resulting in
$66,645 in revenue. For the same period in 2015, 2,563 licenses were sold resulting
in $73,605 in revenue.
Street Funds:
The City’s three street funds are special revenue funds where the revenue sources
and expenditures are legally restricted. These funds are used for street capital
construction projects, local street repair and arterial street repair and preservation
projects. In Q2-2016, Arterial Street fund revenues collected totaled $1.9 million as
compared to collections of $1.1 million for the same period in 2015; expenditures
totaled $1.5 million as compared to $1.8 million spent through second quarter last
year. Local Street fund revenues exceeded budget expectations for the first half of the
year by $299,000, or 33.7%, due to higher than anticipated sales tax revenues from
local construction projects; expenditures were $276,000 as compared with a budget
of $312,000. Lastly, Arterial Street Preservation fund revenues totaled $1.1 million as
compared to a budget of $1.3 million, while expenditures totaled $354,000.
Proprietary Funds:
The City’s seven proprietary funds account for operations with revenues primarily
provided from user fees, charges or contracts for services.
At the end of Q2-2016, the Water fund had net operating income of $1.9 million
compared to operating income of $1.4 million at the end of Q2-2015. The Sewer fund
AUBURN * MORE THAN YOU IMAGINEDDI.G Page 85 of 119
ended the period with net income of $1.2 million compared to income of $0.9 million in
the previous year. The Sewer-Metro Utility ended the quarter with net operating
income of $192,000 as compared to an operating loss of $173,000 in 2015. Lastly,
the Stormwater Utility ended the quarter with operating income of $1.4 million
compared to operating income of $2.7 million for the same period in 2015.
The Cemetery ended Q2-2016 with net operating income of $178,000 compared to
operating income of $94,000 for the same period in 2015.
Internal Service Funds:
Internal Service Funds provide services to other City departments and include
functions such as Insurance, Worker’s Compensation, Facilities, Innovation and
Technology, and Equipment Rental. All funds have sufficient revenues to cover year-
end expenditures.
Investment Portfolio:
The City’s total cash and investments at the end of the quarter was $114.7 million,
and compares to $118.3 million at the end of Q2-2015.
Reviewed by Council Committees:
Councilmember: Staff:Coleman
Meeting Date:August 29, 2016 Item Number:DI.G
AUBURN * MORE THAN YOU IMAGINEDDI.G Page 86 of 119
Quarterly Financial Report Through Q2-2016
YEAR-TO-DATE GENERAL FUND EXPENDITURES BY DEPARTMENT
(through June 2016)
YEAR-TO-DATE GENERAL FUND REVENUES
(through June 2016)
GENERAL FUND SUMMARY
$0
$5
$10
$15
Total
Revenues
Total
ExpensesMillions
Property TaxesSales TaxesOther TaxesIntergovernmental(Grants, etc.)DevelopmentService FeesCulture &RecreationOther Fees& ChargesOtherRevenuesPersonnelSupplies& ServicesIntergovernmentalOther ExpensesRevenues Expenditures
$0.0
$2.0
$4.0
$6.0
$8.0
$10.0
$12.0
$14.0
$16.0
$18.0
$20.0
MillionsYTD
Budget
YTD
Actuals
(Favorable)
YTD
Actuals
(Unfavorable)
$30.6 $33.9$32.5
$29.2
$0
$10
$20
$30
$40
Total
Revenues
Total
ExpensesMillions
Council& MayorAdministrativeServicesMunicipal Court& ProbationHumanResourcesFinanceCity AttorneyCommunityDevelopmentJail - SCOREPolicePublic WorksParks, Arts& RecreationStreetsNon-Departmental$0
$2
$4
$6
$8
$10
$12
MillionsYTD
Budget
YTD
Actuals
(Favorable)
YTD
Actuals
(Unfavorable)
1DI.G Page 87 of 119
Quarterly Financial Report Through Q2-2016
General Fund 2015
Summary of Sources and Uses Annual YTD YTD YTD
Budget Budget Actual Actual Amount
Beginning Fund Balance 15,817,653$
Operating Revenues
Property Tax 17,733,500$ 9,364,100$ 9,448,363$ 9,082,406$ 84,263$ 0.9 %
Sales Tax 14,572,000 7,286,000 7,301,456 7,080,481 15,456 0.2 %
Sales Tax - Annexation Credit 1,912,000 914,000 988,193 886,979 74,193 8.1 %
Criminal Justice Sales Tax 1,747,000 831,400 945,829 861,400 114,429 13.8 %
Brokered Natural Gas Tax 282,000 179,900 160,140 159,349 (19,760)(11.0)%
City Utilities Tax 3,521,200 1,682,400 1,838,188 1,719,324 155,788 9.3 %
Admissions Tax 333,600 133,300 142,414 135,674 9,114 6.8 %
Electric Tax 3,297,700 1,758,600 1,915,419 1,648,480 156,819 8.9 %
Natural Gas Tax 852,000 575,900 644,107 659,020 68,207 11.8 %
Cable TV Franchise Fee 906,700 449,900 487,057 455,052 37,157 8.3 %
Cable TV Franchise Fee - Capital 64,000 32,800 33,238 36,324 438 1.3 %
Telephone Tax 1,620,000 835,000 767,726 871,239 (67,274)(8.1)%
Garbage Tax (external)106,000 52,980 61,778 54,854 8,798 16.6 %
Leasehold Excise Tax 33,000 16,700 179,245 35,020 162,545 973.3 %
Gambling Excise Tax 334,400 129,700 309,615 82,550 179,915 138.7 %
Taxes subtotal 47,315,100$ 24,242,680$ 25,222,768$ 23,768,153$ 980,088$ 4.0 %
Business License Fees 310,000$ 137,000$ 105,695$ 160,817$ (31,305)$ (22.9)%
Building Permits 1,190,000 647,800 840,170 645,220 192,370 29.7 %
Other Licenses & Permits 444,600 216,300 270,330 246,230 54,030 25.0 %
Intergovernmental (Grants, etc.)5,627,893 2,654,934 2,648,748 2,602,995 (6,186)(0.2)%
Charges for Services:
General Government Services 67,200 37,600 46,237 43,704 8,637 23.0 %
Public Safety 520,300 260,149 342,281 287,517 82,132 31.6 %
Development Services Fees 680,600 368,100 615,814 715,082 247,714 67.3 %
Culture and Recreation 2,105,080 1,089,000 1,251,074 1,236,235 162,074 14.9 %
Fines and Forfeits 796,180 418,700 449,907 485,978 31,207 7.5 %
Fees/Charges/Fines subtotal 11,741,853$ 5,829,583$ 6,570,256$ 6,423,779$ 740,673$ 12.7 %
146,477
Interests and Other Earnings 35,200$ 15,000$ 54,747$ 23,497$ 39,747$ 265.0 %
Rents, Leases and Concessions 630,600 294,500 373,158 301,118 78,658 26.7 %
Contributions and Donations 32,000 17,300 11,818 20,852 (5,482)(31.7)%
Other Miscellaneous 157,800 70,000 160,111 102,512 90,111 128.7 %
Transfers In 159,300 76,000 99,000 76,000 23,000 30.3 %
Insurance Recoveries - Capital & Operating 25,000 12,600 37,572 110,458 24,972 198.2 %
Other Revenues subtotal 1,039,900$ 485,400$ 736,406$ 634,438$ 251,006$ 51.7 %
Total Operating Revenues 60,096,853$ 30,557,663$ 32,529,429$ 30,826,369$ 1,971,766$ 6.5 %
Operating Expenditures
Council & Mayor 976,866$ 487,900$ 495,405$ 446,739$ (7,505)$ (1.5)%
Administration 2,544,236 1,163,000 986,476 857,741 176,524 15.2 %
Municipal Court & Probation 2,355,889 447,000 314,914 272,076 132,086 29.5 %
Human Resources 1,406,554 688,400 612,047 510,844 76,353 11.1 %
Finance 1,300,773 654,000 589,442 623,422 64,558 9.9 %
City Attorney 2,195,190 1,048,500 937,549 912,293 110,951 10.6 %
Community Development 4,656,841 2,309,300 2,027,342 1,919,180 281,958 12.2 %
Jail - SCORE 5,583,542 2,791,771 2,009,736 1,829,432 782,035 28.0 %
Police 23,794,252 11,664,900 11,463,766 10,811,956 201,134 1.7 %
Public Works 2,811,835 1,391,400 1,518,788 1,326,774 (127,388)(9.2)%
Parks, Arts & Recreation 11,584,205 5,738,300 5,452,246 5,351,703 286,054 5.0 %
Streets 3,466,563 1,531,900 1,447,978 1,289,104 83,922 5.5 %
Non-Departmental 5,102,169 3,471,775 1,313,029 2,298,317 2,158,747 62.2 %
Total Operating Expenditures 67,778,915$ 33,388,146$ 29,168,718$ 28,449,580$ 4,219,428$ 12.6 %
2016 2016 YTD Budget vs. Actual
Favorable (Unfavorable)
Percent
2DI.G Page 88 of 119
Quarterly Financial Report Through Q2-2016
Executive Summary
This Executive Summary provides an overview of the City’s overall financial position for the fiscal
period ending June 30, 2016, reflecting financial data available as of July 25, 2016.
Through June 2016, General Fund revenues totaled $32.5 million compared to a budget of $30.6
million, and were $2.2 million higher than the revenues collected during the first half of 2015. Some
notable variances to budget year-to-date include:
• General Fund sales tax revenues totaled $7.3 million, exceeding budget by $16,000 or 0.2%
and exceeding 2015 collections by $221,000. Receipts to date include a one-time payment
of over $100,000 and so the trend is unfavorable. Staff will continue to closely monitor
this key revenue source.
• The Other Taxes category performed better than budget through Q2-2016. Collections in
criminal justice sales tax revenues exceeded budget by $114,000, or 13.8%. City utility tax
revenues were above budget by $156,000 and electric and natural gas tax revenues were
above budget by $157,000 and $68,000, respectively. These revenues were somewhat
offset by an unfavorable variance in telephone tax collections of $67,000.
• Leasehold excise taxes show a large favorable variance compared to budget. This is due
to an unbudgeted payment from King County to the City for $139,500 in May 2016,
resulting from a determination by the Washington Department of Revenue. In essence,
while tribally-owned real estate is exempt from property tax, a parcel’s occupant (tenant
or lessee) may be subject to leasehold excise tax. Based on a Memorandum of
Understanding between the Muckleshoot Indian Tribe and King County, King County
distributed the City’s portion of payment for the Emerald Downs property, owned by the
Muckleshoot Indian Tribe. The Memorandum is legally binding only for 2016; future
payments will be negotiated separately. This payment in lieu of taxes was categorized as
leasehold excise tax for the purposes of this report.
• Gambling excise tax revenues were above budget by $180,000. The favorable variance in
gambling excise tax was due to a balloon payment on promissory notes for prior years’
unpaid taxes from Iron Horse Casino. The budget for these revenues was increased in
Budget Amendment #5, and is expected to balance by year end.
• Development services fees through June totaled $616,000 and exceeded budget by
$248,000. The increased revenues were predominately attributable to plan check
revenues, which year-to-date have already generated 82.0% of budgeted annual revenue.
• Culture and recreation revenues year-to-date exceeded budget by $162,000, or 14.9%.
Revenue sources with significant increases compared to Q2-2015 include Auburn Avenue
Theater ticket sales, the Cultural Arts Program, and recreational classes which combined
for a total $145,000 favorable variance from the same period the prior year.
3DI.G Page 89 of 119
Quarterly Financial Report Through Q2-2016
• The Other Revenues category exceeded the year-to-date budget through Q2-2016 by
$251,000, or 51.7%, and exceed 2015 year-to-date revenue in this category by $102,000.
This was partially due to increased revenue collected for parking lot fees, which directly
relate to a new parking lot and changes to parking rates. Additionally, facility rental
revenues have increased over the prior year, and the City continues to receive higher
than anticipated revenues from purchase-card rebates.
General Fund expenditures through the first half of 2016 totaled $29.2 million as compared to a
budget of $33.4 million, representing 12.6% less than budget. Salary and benefits charges to the
Public Works Department exceeded year-to-date budget by $127,000, or 9.2%, due to the timing of
work on capital projects. When working on capital projects, Engineering staff in the department
charge time to capital funds. However, public works projects are often unfeasible during portions
the early months of the year due to inclement weather, during which time salaries and wages that
would normally be charged to projects are instead charged to the General Fund. This is anticipated to
balance by the end of the year.
Year-to-date General Fund expenditures ended the period $719,000, or 2.5%, higher than the same
period last year. Salary and benefit costs increased by $826,000, or 5.1%, from the first half of last
year due mainly to increased costs associated with labor contracts and pension benefits.
$30.6 M
$33.4 M
$32.5 M
$29.2 M
$0.0 $5.0 $10.0 $15.0 $20.0 $25.0 $30.0 $35.0 $40.0
Revenues
Expenditures
$ Millions
General Fund
2016 Revenues vs. Expenditures
2016 Actual
2016 Budget
4DI.G Page 90 of 119
Quarterly Financial Report Through Q2-2016
Revenues
The combined total of property, sales/use, utility, gambling, and admissions taxes provides
approximately 80% of all resources supporting general governmental activities. The following
section provides additional information on these sources.
Property Tax collections through Q2-2016 totaled $9,448,000, which is 1% or $84,000 above budget
expectations. The property tax collection through Q2-2016 exceeded collections through the same
period last year by $354,000, or 4.3%. The majority of property tax revenues are collected during the
months of April and October, coinciding with the due dates for the County property tax billings.
5DI.G Page 91 of 119
Quarterly Financial Report Through Q2-2016
Sales tax collections year to date total $8.3 million, of which $7.3 million was distributed to the
General Fund and $0.9 million was distributed to the Local Street Fund (SOS) program.* Through
June 2016, total sales tax revenue distributions to the General Fund exceeded budget expectations
by $16,000, or 0.2%. Receipts to date include a one-time payment of $110,000 in the “Other Services”
category and so the trend is unfavorable.
The areas of significant increase from 2015 were primarily in the service and transportation and
warehousing sectors, with significant decreases in the manufacturing and retail trade sectors.
* Beginning in 2013, Local Street Fund (Fund 103) street repairs have been funded from sales taxes on construction.
The total amount transferred year-to-date through Q2-2016 was $1,033,228. The graphic above presents sales taxes
under the current policy.
$0.0
$2.0
$4.0
$6.0
$8.0
$10.0
$12.0
$14.0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecMillionsSales & Use Tax
(Net of Revenue from Construction)
2016 budget
2016 actual to
date
6DI.G Page 92 of 119
Quarterly Financial Report Through Q2-2016
The following table breaks out the City’s base sales tax, excluding Criminal Justice, Annexation Credit
and Streamlined Sales Tax Mitigation, by major business sector.
Total sales tax revenue collected through Q2-2016 exceeded prior year collections by $221,000, or
3.1%. The business sectors showing the largest increase in revenues compared to last year were the
service, transportation and warehousing, and construction industries.
Sales tax revenue on construction, which is transferred to the Local Street Fund (Fund 103) for local
street repair and maintenance, totaled $509,000, which is $31,000 higher than the same period last
year. Year-to-date revenues exceed budgeted revenue by $295,000.
2015 2016
Component Group Actual Actual Amount
Construction 996,884$ 1,033,228$ 36,344$ 3.6 %
Manufacturing 436,192 419,006 (17,186)(3.9)%
Transportation & Warehousing 28,097 46,904 18,807 66.9 %
Wholesale Trade 609,203 603,496 (5,707)(0.9)%
Automotive 1,778,094 1,780,400 2,306 0.1 %
Retail Trade 2,483,952 2,436,545 (47,407)(1.9)%
Services 1,728,219 2,037,369 309,150 17.9 %
Miscellaneous 30,968 -17,289 (48,257)(155.8)%
YTD Total 8,091,609$ 8,339,659$ 248,050$ 3.1 %
Change from 2015
June 2016
Comparison of Sales Tax Collections by SIC Group
Percentage
7DI.G Page 93 of 119
Quarterly Financial Report Through Q2-2016
Utility Taxes consist of interfund taxes on City utilities (Water, Sewer, Storm and Solid Waste) and
taxes on external utilities (Electric, Natural Gas, Telephone and Solid Waste). Utility taxes collected
through Q2-2016 totaled $5.2 million and exceeded year-to-date budget by $322,000 or 6.6%.
Favorable variances in City interfund utility tax, Electric tax, Natural Gas tax and Solid Waste tax
revenues more than offset lower than expected collections from the Telecommunication industry.
Budget Amendment #5 reduced telephone tax revenue by $200,000.
2015 2016 2016
Utility Tax Type Actual Budget Actual Amount Amount
City Interfund Utility Taxes 1,719,324$ 1,682,400$ 1,838,188$ $ 118,864 6.9 % $ 155,788 9.3 %
Electric 1,648,480 1,758,600 1,915,419 266,939 16.2 %156,819 8.9 %
Natural Gas 659,020 575,900 644,107 (14,913) (2.3)%68,207 11.8 %
Telephone 871,239 835,000 767,726 (103,513) (11.9)%(67,274) (8.1)%
Solid Waste (external)54,854 52,980 61,778 6,923 12.6 %8,798 16.6 %
YTD Total 4,952,918$ 4,904,880$ 5,227,218$ $ 274,300 5.5 % $ 322,338 6.6 %
June 2016
Utility Tax by Type
2015 vs. 2016 2016 vs. Budget
Percentage Percentage
8DI.G Page 94 of 119
Quarterly Financial Report Through Q2-2016
Cable TV Franchise Fees, which are collected quarterly, totaled $241,000 for Q2-2016. Year-to-date,
revenues exceed the budget of $450,000 by $37,000, or 8.3%.
9DI.G Page 95 of 119
Quarterly Financial Report Through Q2-2016
Licenses and Permits include business licenses, building permits, plumbing, electric and other
licenses and permit fees. Building permit fees and business licenses make up about 70% of the annual
budgeted revenue in this category.
Building permit revenues collected in through June totaled $840,000, compared to a year-to-date
budget of $648,000. Building permits issued through June total 436, and compares to 385 issued
during the same period in 2015.
10DI.G Page 96 of 119
Quarterly Financial Report Through Q2-2016
Business license revenues collected through June totaled $105,000 compared to a budget of
$137,000; these revenues were below budget by $31,000 largely due to timing of collections. The
graphic below reflects the timing of payments by business owners, where the majority of business
license payments are typically collected during the first two months of the year and the last month of
the year.
Year-to-date business license revenues are 22.9% lower than the same period in 2015. Again, this
variance is largely due to the timing of collections and is expected to be at budget by year end.
11DI.G Page 97 of 119
Quarterly Financial Report Through Q2-2016
Intergovernmental revenues include Grants (Direct & Indirect Federal, State and Local), compact
revenue from the Muckleshoot Indian Tribe (MIT), intergovernmental, and state shared revenues.
Collections to date totaled $2.6 million, which reflects budget expectations.
Favorable variances in Motor Vehicle Fuel Tax revenue and Liquor Excise revenue more than offset
the reduced revenues received in Federal grant monies and Streamlined Sales Tax.
During the state’s 2015-16 fiscal year budget cycle, the City of Auburn did not qualify for Criminal
Justice High Crime revenues because the City’s crime rate for the prior reporting period did not
exceed the statewide average. Therefore, the City of Auburn did not receive these distributions for
reporting periods Q3-2015 through Q2-2016. Effective for the state’s 2016-17 fiscal year (July 1, 2016
through June 30, 2017), the City of Auburn again qualifies for this distribution. Revenues for the
remaining two quarters of 2016 will be reflected in the associated quarterly financial reports.
2015 2016 2016
Revenue Actual Budget Actual Amount Amount
Federal Grants 67,622$ 107,300$ 95,083$ $ 27,461 40.6 % $ (12,217)(11.4)%
State Grants 118,572 83,900 80,896 (37,676) (31.8)%(3,004) (3.6)%
Muckleshoot Casino Emerg.296,987 315,000 324,419 27,433 9.2 %9,419 3.0 %
Intergovernmental Service 8,556 4,679 0 (8,556) (100.0)%(4,679) (100.0)%
State Shared Revenues:#DIV/0! ###DIV/0!
Streamlined Sales Tax 980,842 1,005,500 962,037 (18,805) (1.9)%(43,463) (4.3)%
Motor Vehicle Fuel Tax 495,526 503,200 538,381 42,855 8.6 %35,181 7.0 %
Criminal Justice - High Crime 96,509 48,000 0 (96,509) (100.0)%(48,000) (100.0)%
Criminal Justice - Population 9,742 8,800 10,151 409 4.2 %1,351 15.4 %
Criminal Justice - Special Prog.35,793 33,200 37,115 1,322 3.7 %3,915 11.8 %
Marijuana Enforcement 0 9,800 9,757 9,757 #DIV/0! ##(43) (0.4)%
State DUI 6,560 7,300 5,907 (653) (9.9)%(1,393) (19.1)%
Fire Insurance Tax 75,702 70,000 76,569 867 1.1 %6,569 9.4 %
Liquor Excise 83,566 151,305 180,280 96,714 115.7 %28,975 19.1 %
Liquor Profit 327,019 316,750 325,653 (1,366) (0.4)%8,903 2.8 %
Total State Shared:2,111,259 2,153,855 2,145,849 34,590 1.6 %(8,006) (0.4)%
YTD Total 2,602,995$ 2,664,734$ 2,648,748$ 45,752$ 1.8 %(15,986)$ (0.6)%
June 2016
Intergovernmental
2016 vs. 2015 Actual 2016 vs. Budget
% Change % Change
12DI.G Page 98 of 119
Quarterly Financial Report Through Q2-2016
Charges for Services consist of general governmental services, public safety, development service
fees and cultural & recreation fees. Overall, charges for services collected through Q2-2016 totaled
$2.3 million compared to a budget of $1.8 million. Total revenues collected thus far exceed budget by
$500,000, or 28.5%.
General governmental revenues through Q2-2016 totaled $46,000 compared to a budget of $38,000.
Budget expectations for these revenues were revised from the prior year due to the fact that the
City no longer provides services to the City of Algona; therefore, the City does not receive
reimbursement for services.
Public safety revenues collected year-to-date totaled $342,000, compared to budget of $260,000.
Public safety revenues consist of revenues generated for Police Officer extra duty overtime, where
officers are contracted for services and reimbursement is made by the hiring contractor. Effective
June 2014, public safety revenue also includes reimbursement from the Muckleshoot Indian Tribe
(MIT) for a full-time dedicated Police Officer and associated expenditures.
2015 2016 2016
Revenue Actual Budget Actual Amount Amount
General Government 43,704$ 37,600$ 46,237$ $ 2,534 5.8 % $ 8,637 23.0 %
Public Safety 287,517 260,149 342,281 54,764 19.0 %82,132 31.6 %
Development Services 715,082 368,100 615,814 (99,268) (13.9)%247,714 67.3 %
Culture & Recreation 1,236,235 1,089,000 1,251,074 14,838 1.2 %162,074 14.9 %
YTD Total 2,282,538$ 1,754,849$ 2,255,406$ (27,132)$ (1.2)% $ 500,557 28.5 %
June 2016
Charges for Services by Type
2016 vs. 2015 Actual 2016 vs. Budget
Percentage Percentage
13DI.G Page 99 of 119
Quarterly Financial Report Through Q2-2016
Development services fee collections, which primarily consist of plan check fees, totaled $616,000
and exceeded budget by $248,000. Plan check fees collected year-to-date total $453,000, compared
to a budget of $275,000.
14DI.G Page 100 of 119
Quarterly Financial Report Through Q2-2016
Culture and recreation revenues totaled $1.3 million and exceeded year-to-date budget by $162,000,
or 14.9 %. A substantial portion of this favorable variance was due to recreational classes, where year-
over-year revenues have increased $79,000. Additionally, revenues collected through the second
quarter for the Cultural Arts program and Auburn Avenue Theater classes have exceeded their year-
end budget expectations, reflecting higher than anticipated participation.
15DI.G Page 101 of 119
Quarterly Financial Report Through Q2-2016
Fines & Penalties include traffic and parking infraction penalties, criminal fines (including criminal
traffic, criminal non traffic and other criminal offenses) as well as non-court fines such as false alarm
fines. Total revenue collected through Q2-2016 totaled $450,000, compared to a budget of $419,000.
2015 2016 2016
Month Actual Budget Actual Amount Amount
Civil Penalties 6,069$ 7,900$ 5,151$ $ (918)(15.1)% $ (2,749)(34.8)%
Civil Infraction Penalties 273,741 245,300 235,442 (38,300) (14.0)%(9,859) (4.0)%
Redflex Photo Enforcement 1,766 0 10,849 9,083 514.3 %10,849 #DIV/0!
Parking Infractions 67,867 51,700 70,624 2,757 4.1 %18,924 36.6 %
Criminal Traffic Misdemeanor 29,317 26,400 24,757 (4,560) (15.6)%(1,643) (6.2)%
Criminal Non-Traffic Fines 25,129 23,800 22,156 (2,973) (11.8)%(1,644) (6.9)%
Criminal Costs 30,829 24,200 29,751 (1,078) (3.5)%5,551 22.9 %
Non-Court Fines & Penalties 51,259 39,400 51,178 (81) (0.2)%11,778 29.9 %
YTD Total 485,978$ 418,700$ 449,907$ $ (36,071)(7.4)% $ 31,207 7.5 %
June 2016
Fines & Forfeits by Type
2016 vs. 2015 Actual 2016 vs. Budget
Percentage Percentage
16DI.G Page 102 of 119
Quarterly Financial Report Through Q2-2016
Miscellaneous revenues primarily consist of investment earnings, income from facility rentals,
contributions & donations, and other miscellaneous income, which includes the quarterly purchasing
card (P-card) rebate monies. Total revenues collected in this category through Q2-2016 totaled
$600,000 and exceeded budget expectations by $203,000, or 51.2%. Primary contributors to this
revenue performance include investment income, which has already exceeded annual budgeted
revenue, and parking garage permits, which has year-to-date revenue of nearly double the annual
budget of $8,000. Facilities rental revenues are also higher than anticipated after an increase in
demand during the late spring and early summer.
2015 2016 2016
Month Actual Budget Actual Amount Amount
Interest & Investments 23,497$ 15,000$ 54,747$ 31,249$ 133.0 %39,747$ 265.0 %
Rents & Leases 301,118 294,500 373,158 72,040 23.9 %78,658 26.7 %
Contributions & Donations 20,852 17,300 11,818 (9,034)(43.3)%(5,482) (31.7)%
Other Miscellaneous Revenue 102,512 70,000 160,111 57,599 56.2 %90,111 128.7 %
YTD Total 447,979$ 396,800$ 599,833$ 151,854$ 33.9 %203,033$ 51.2 %
Miscellaneous Revenues by Type
June 2016
2016 vs. 2015 2016 vs. Budget
Percentage Percentage
17DI.G Page 103 of 119
Quarterly Financial Report Through Q2-2016
Real Estate Excise Tax (REET) revenue is receipted into the Capital Improvement Projects Fund and is
used for governmental capital projects. REET revenues collected through Q2-2016 totaled $2.1 million
and exceeded budgeted amounts by $503,000, or 31.9%. Year-to-date revenues were lower than the
same period in 2015, which saw the sale of several large businesses in the City, to include the Outlet
Collection – Seattle and the Lakeland Town Center. Real estate sales in the City of Auburn in Q2-2016
included the sale of both commercial and single family residences.
2015 2016 2016
Month Actual Budget Actual Amount Amount
Jan 125,089$ 97,600$ 339,594 214,505$ 171.5 %241,994$ 247.9 %
Feb 115,287$ 128,900$ 286,943 171,656 148.9 %158,043 122.6 %
Mar 1,394,226$ 602,800$ 293,361 (1,100,865) (79.0)%(309,439) (51.3)%
Apr 423,394$ 244,300$ 574,925 151,531 35.8 %330,625 135.3 %
May 345,489$ 234,700$ 255,078 (90,410) (26.2)%20,378 8.7 %
Jun 436,101$ 267,800$ 329,081 (107,020) (24.5)%61,281 22.9 %
Jul #N/A #N/A #N/A #N/A #N/A #N/A
Aug #N/A #N/A #N/A #N/A #N/A #N/A
Sep #N/A #N/A #N/A #N/A #N/A #N/A
Oct #N/A #N/A #N/A #N/A #N/A #N/A
Nov #N/A #N/A #N/A #N/A #N/A #N/A
Dec #N/A #N/A #N/A #N/A #N/A #N/A
YTD Total 2,839,586$ 1,576,100$ 2,078,982 (760,604) (26.8)%502,882 31.9 %
2016 vs. 2015 2016 vs. Budget
Percentage
Real Estate Excise Tax Revenues
June 2016
Percentage
18DI.G Page 104 of 119
Quarterly Financial Report Through Q2-2016
Pet Licensing
Year-to-date, 2,342 pet licenses were sold, resulting in $66,645 in revenue. For the same period in
2015, 2,563 licenses were sold, resulting in $73,605 in revenue.
2016 Budget Goal: $240,000
2016 Revenue = $66,645 2015 Revenue = $73,605
2016 Licenses Sold = 2,342 2015 Licenses Sold = 2,563
19DI.G Page 105 of 119
Quarterly Financial Report Through Q2-2016
Street Funds
This section provides financial overview of the City’s three street funds for the fiscal period ending
June 31, 2016. This City’s three street funds include the following: the Arterial Street Fund (Fund
102), the Local Street Fund (Fund 103), and the Arterial Street Preservation Fund (Fund 105). The
capital project expenditures are budgeted primarily based on the collection/disbursement average
for the same period of the prior two years.
Fund 102 – Arterial Street Fund
The Arterial Street Fund is a Special Revenue Fund that is funded by transportation grants, traffic
impact fees, a portion of the City’s gas tax receipts, Public Works Trust Fund loans, developer
contributions, and other sources. There are over 40 separate street projects budgeted in this fund in
2016. Some of these projects include the South 272nd /South 277th Street Corridor Improvement
Project, the West Main Street Multimodal Corridor and ITS Improvement Project, and the AWS
Corridor Safety Improvement Project (Muckleshoot Plaza to Dogwood).
Through June 2016, revenues collected totaled $1.9 million and compare to collections of $1.1 million
the same period in the prior year. Expenditures through June totaled $1.5 million and compare to
$1.8 million spent the same period last year.
Fund 102 - Arterial Street 2015
Summary of Sources and Uses Annual
Report Period: June 2016 Budget YTD Budget YTD Actual YTD Actual Amount
Revenues
Federal Grants 7,270,016$ 511,396$ 47,465$ 153,434$ (463,931)$ (90.7)%
State Grants 4,198,288 967,871 99,350 139,195 (868,521)
(89.7)%
Motor Vehicle Fuel and Multimodal Taxes 530,000 265,000 290,906 233,128 25,906 9.8 %
Developer Contributions 1,544,200 0 0 0 0 N/A
Miscellaneous Revenue 336,674 168,337 64,862 82,953 (103,475)
(61.5)%
Other Governmental Agencies 0 0 0 61,520 0 N/A
Public Works Trust Fund Loans 0 0 0 0 0 N/A
Operating Transfer In 3,882,586 0 712,702 450,205 712,702
N/A
Investment Income 2,000 1,000 3,132 1,664 2,132 213.2 %
Total Revenues 17,763,764$ 1,913,604$ 1,218,417$ 1,122,100$ (695,187)$ (36.3)%
Expenditures
Salary and Benefits 839,323$ 389,647$ 235,491$ 190,239$ 154,157$ 39.6 %
Services and Charges 245,000 122,500 30,036 115,536 92,464 75.5 %
Capital Outlay 17,428,903 5,083,447 1,012,136 1,286,471 4,071,311
80.1 %
Interfund Payments for Services 74,550 37,275 37,278 35,574 (3)(0.0)%
Debt Service Principal and Interest 217,862 0 210,205 218,761 (210,205)
N/A
Operating Transfer Out 0 0 0 0 0 N/A
Total Expenditures 18,805,638$ 5,632,869$ 1,525,145$ 1,846,581$ 4,107,723$ 72.9 %
Net Change in Fund Balance (1,041,874)$ (3,719,265)$ (306,728)$ (724,481)$ 3,412,536$ (91.8)%
2016 2016 YTD Budget vs. Actual
Favorable (Unfavorable)
Percentage
Estimated Beg. Fund Balance, April 2016 2,325,058$
Net Change in Fund Balance, June 2016 (306,728)
Ending Fund Balance, June 2016 2,018,330$
2016 Budgeted Ending Fund Balance 1,283,185$
20DI.G Page 106 of 119
Quarterly Financial Report Through Q2-2016
Notes:
The year-to-date variance is largely due to timing of project expenditures for four significant
projects, which together account for over 77% of the 2016 expenditure budget in this fund:
• S 272nd St. / S 277th St. Corridor Improvements – Environmental requirements are
delaying construction work; it is anticipated that $1.7 million out of a budget of $6.0
million will be expended in 2016.
• W Main St. Multimodal Corridor and ITS Improvements – Work began in August and is
expected to be completed in the remainder of 2016.
• AWS Corridor Safety Improvements – Project has been slowed during ROW
acquisition. Costs are anticipated to be higher than planned and may require
additional funding.
• 37th St. SE & A St. SE Traffic Signal Safety Improvements – Project is currently in the
design phase and will not be in construction until early 2017.
21DI.G Page 107 of 119
Quarterly Financial Report Through Q2-2016
Fund 103 – Local Street Fund
The Local Street Fund is a Special Revenue Fund where the revenue from sales taxes on
construction are used for local street repairs. Through June 2016 the revenues in this fund
exceeded budget expectations by $299,000, or 33.7%, due to higher than anticipated sales
tax revenues from local construction projects. Expenditures through June totaled $276,000
and compares to year to date budget of $312,000. This variance is due to timing of project
expenditures. The majority of 2016 Local Street Pavement Reconstruction Project
expenditures are anticipated to occur in Q3-2016 and Q4-2016.
Fund 103 - Local Street Fund 2015
Summary of Sources and Uses Annual
Report Period: June 2016 Budget YTD Budget YTD Actual YTD Actual Amount
Revenues
Sales Tax on Construction 1,610,000$ 737,800$ 1,033,228$ 996,884$ 295,428$ 40.0 %
Operating Transfer In 150,000 150,000 150,000 150,000 0 0.0 %
Interest Earnings 2,500 1,250 5,246 1,686 3,996
319.6 %
Total Revenues 1,762,500$ 889,050$ 1,188,474$ 1,148,570$ 299,424$ 33.7 %
Expenditures
Salary and Benefits 175,090$ 87,544.88$ 59,636$ 49,968$ 27,909$ 31.9 %
Services and Charges 300 150 407 249 (257)(171.7)%
Capital Outlay 2,376,768 357,747 209,596 354,397 148,150
41.4 %
Interfund Payments for Services 12,240 6,120 6,120 6,240 0 0.0 %
Operating Transfer Out 0 0 0 0 0 N/A
Total Expenditures 2,564,398$ 451,561$ 275,760$ 410,854$ 175,801$ 38.9 %
Net Change in Fund Balance (801,898)$ 437,489$ 912,714$ 737,716$ 475,225$ 108.6 %
2016 2016 YTD Budget vs. Actual
Favorable (Unfavorable)
Percentage
Estimated Beg. Fund Balance, April 2016 1,349,769$
Net Change in Fund Balance, June 2016 912,714
Ending Fund Balance, June 2016 2,262,483$
2016 Budgeted Ending Fund Balance 547,871$
22DI.G Page 108 of 119
Quarterly Financial Report Through Q2-2016
Notes:
As the YTD budget (solid gray area) shows, the bulk of capital expenditures are anticipated to occur
in the last several months of the year. The year-to-date variance is largely due to timing of project
expenditures for the 2016 Local Street Pavement Reconstruction Project, where expenditures are
anticipated to occur in Q3-2016 and Q4-2016.
23DI.G Page 109 of 119
Quarterly Financial Report Through Q2-2016
Fund 105 – Arterial Street Preservation Fund
The Arterial Street Preservation Fund is a Special Revenue Fund which is primarily funded by a 1.0%
utility tax that was adopted by Council in 2008. These utility tax revenues are restricted for arterial
street repair and preservation projects. Some projects budgeted within the Arterial Street
Preservation Fund in 2016 include Pavement Patching and Overlay, the Annual Arterial and Collector
Crack Seal Project, the Auburn Way North Preservation Project and the B Street NW Reconstruction
Project. Through June 2016 revenues totaled $1.1 million and compare to budget of $1.3 million.
Expenditures through June totaled $354,000, which is approximately 25% of year-to-date budgeted
expenditure. This is due to the the Fund’s main project, Auburn Way North Preservation, being
repackaged and sent to bid a second time after the first round of bidding produced higher than
expected costs. This is anticipated to be rebid in February 2017. The Fund’s next-largest project, B
Street NW Reconstruction, remains in the design phase. Construstion on this project is anticipated to
start in March 2017.
Fund 105 - Arterial St. Presv. 2015
Summary of Sources and Uses Annual
Report Period: June 2016 Budget YTD Budget YTD Actual YTD Actual Amount
Revenues
City Utility Tax 589,000$ 281,300$ 306,365$ 286,554$ 25,065$ 8.9 %
Electric Utility Tax 660,500 352,200$ 383,084 329,696 30,884
8.8 %
Natural Gas Utility Tax 170,400 115,500 128,821 131,804 13,321
11.5 %
Cable TV Tax 181,300 90,000 98,361 91,872 8,361 9.3 %
Telephone Utility Tax 324,000 169,900 153,545 174,248 (16,355)
(9.6)%
Garbage Utility Tax (External Haulers)17,700 8,850 10,296 9,142 1,446 16.3 %
Grants 1,053,626 286,201 0 0 (286,201)(100.0)%
Developer Mitigation Fees 0 0 0 0 0 N/A
Operating Transfer In 0 0 0 0 0 N/A
Interest Earnings 1,500 750 4,121 1,923 3,371 449.5 %
Total Revenues 2,998,026$ 1,304,701$ 1,084,593$ 1,025,239$ (220,108)$ (16.9)%
Expenditures
Salary and Benefits 124,095$ 62,047.72$ 142,976$ 81,176$ (80,928)$ (130.4)%
Supplies 0 0 0 0 0 N/A
Services and Charges 150,000 75,000 0 0 75,000 N/A
Capital Outlay 4,610,726 1,252,430 45,323 1,590,512 1,207,107
96.4 %
Operating Transfer Out 401,750 0 165,226 0 (165,226)N/A
Total Expenditures 5,286,571$ 1,389,478$ 353,525$ 1,671,688$ 1,035,953$ 74.6 %
Net Change in Fund Balance (2,288,545)$ (84,777)$ 731,068$ (646,449)$ 815,845$ (962.3)%
2016 2016 YTD Budget vs. Actual
Favorable (Unfavorable)
Percentage
Estimated Beg. Fund Balance, April 2016 2,306,928$
Net Change in Fund Balance, June 2016 731,068
Ending Fund Balance, June 2016 3,037,996$
2016 Budgeted Ending Fund Balance 18,382$
24DI.G Page 110 of 119
Quarterly Financial Report Through Q2-2016
Notes:
The year-to-date variance is primarily due to two major projects. This main project, Auburn Way
North Preservation, is being repackaged and sent to bid a second time after the first round of
bidding produced higher than expected costs. This is anticipated to be rebid in February 2017. The
second project, B Street NW Reconstruction, remains in the design phase; construction on this
project is anticipated to start in March 2017. Funds for both projects will be carried forward into next
year.
25DI.G Page 111 of 119
Quarterly Financial Report Through Q2-2016
Fund 124 – Mitigation Fees
The Mitigation Fees Fund is a Special Revenue Fund funded from revenue from new development,
which is assessed at the time applications are received for development activity. These funds are
used to mitigate costs associated with City growth. Through Q2-2016, revenues were above budget
expectations, at 80.9% of the annual budgeted amount. Expenditures year-to-date are well below
budget due to delays in construction projects.
Fund 124 - Mitigation FeesSummary of Sources and UsesReport Period Through:Ending EndingMarch 2016 Fund Balance Fund Balance
Transportation Impact Fees 590,330$ 547,476$ 3,724,939$ 800,000$ 3,106,075$ 1,333,590$
Transportation Migitation Fees -$ -$ 257,710$ -$ 73,144$ 184,566$
Fire Impact Fees 42,250$ -$ 356,470$ 100,000$ 50,000$ 364,220$
Fire Mitigation Fees -$ -$ 82$ -$ -$ 82$
Parks Impact Fees 354,598$ 30,508$ 1,447,303$ 75,000$ 300,000$ 898,213$
Parks Mitigation Fees -$ -$ 330,319$ -$ -$ 330,319$
School Impact Admin Fees 6,604$ -$ 84,719$ 15,000$ -$ 93,115$
Wetland Mitigation Fees -$ -$ 68,626$ -$ -$ 68,626$
Interest and Investment Income 12,095$ -$ 12,095$ 4,890$ -$ 4,890$
Fees in Lieu of Improvements 122,525$ -$ 122,525$ -$ -$ -$
Operating Transfers -$ -$ -$ 400,000$ -$ 400,000$
Total 1,128,402$ 577,984$ 6,404,788$ 1,394,890$ 3,529,219$ 3,677,621$
Beginning Fund Balance, January 1, 2016 5,854,369$
Net Change in Fund Balance, June 2016 550,418$
Ending Fund Balance, June 2016 6,404,787$
YTD ACTUALS BUDGET
Revenues Expenditures Revenues Expenditures
26DI.G Page 112 of 119
Quarterly Financial Report Through Q2-2016
Proprietary Funds
Detailed income and expense statements for Enterprise and Internal Service funds can be found in
the Appendices at the end of this report. The format changed in Q1-2016 and, in lieu of a working
capital statement, there are now operating and capital fund reports for most of these funds showing
budget, actual and variance. The operating fund houses all the operating costs along with debt
service and financing obligations. The capital fund shows costs associated with capital acquisition
and construction. Both the operating fund and the capital fund have a working capital balance. This
approach isolates those funds available for capital and cash flow needs for daily operations, and
project managers will know how much working capital is available for current and planned projects.
Budget Amendment #6, adopted July 2016, moved working capital from the operating funds to the
capital funds along with all the other beginning fund balance adjustments. System development
revenues previously credited to the operating funds are now directed to the corresponding capital
funds.
At the end of the second quarter, the Water Utility had operating income of $1.9 million as compared
with operating income of $1.4 million for the same period in 2015. Water sales through Q2-2016
totaled 1.6 million hundred cubic feet (ccf), compared to 1.5 million ccf during the same period in
2015, representing a 6.7% increase. Year to date revenues are slightly (0.7%) below budget but it is too
early to tell whether this trend will continue for the balance of the year since August through
October are typically the high revenue months.
The Sewer Utility ended the quarter with net operating income of $1.2 million, which is $300,000
higher than the same period in 2015.
The Sewer-Metro Utility ended the quarter with a quarterly net operating income of $192,000, as
compared with an operating loss of $173,000 through Q2-2015.
The Stormwater Utility ended Q2-2016 with $1.4 million in operating income, which is about $1.3
million below the same period in 2015. This is due in large part to the receipt of about $800,000 in
grant revenues from the Department of Ecology in Q2-2015.
27DI.G Page 113 of 119
Quarterly Financial Report Through Q2-2016
The Cemetery Fund ended the second quarter with operating income of $178,000 as compared with
operating income of $94,000 for the same period in 2015. Year-to-date operating revenues totaled
$757,000, compared to $592,000 in 2015, representing an increase of 27.8%.
Operating expenditures totaled 579,000 in through Q2-2016, compared to 497,000 in the same
period last year. The increase is mainly a result of higher cost of supplies due to increased inventory
costs associated with higher demand.
Internal Service Funds
Operating expenditures within the Insurance Fund represent the premium cost pool that will be
allocated monthly to other City funds over the course of 2016. As a result, this balance will gradually
diminish each month throughout the year.
No significant variances are reported in the Worker’s Compensation, Facilities, Innovation &
Technology, or Equipment Rental Funds.
Contact Information
This report is prepared by the Finance Department. Additional financial information can also be
viewed at our website: http://www.auburnwa.gov/. For any questions about this report please
contact Shelley Coleman at scoleman@auburnwa.gov.
$0
$200
$400
$600
$800
$1,000
$1,200
$1,400
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecThousandsCemetery
2016 YTD Budget
Revenue
2016 YTD Actual
Revenue
2015 YTD Actual
Revenue
2016 YTD Actual
Expenses
Cumulative Revenues & Expenditures
2016 Budget vs. Actual
28DI.G Page 114 of 119
Investment Purchase Purchase Maturity Yield to
Type Date Price Date Maturity
State Investment Pool Various 102,384,608$ Various 0.49%
KeyBank Money Market Various 15,458,967 Various 0.02%
FNMA 3/11/2016 998,844 2/22/2019 1.20%
LAKUTL 9/25/2013 235,919 11/1/2017 1.90%
Total Cash & Investments 119,078,338$ 0.441%
Investment Mix % of Total
State Investment Pool 86.0%Current 6-month treasury rate 0.40%
KeyBank Money Market 13.0%Current State Pool rate 0.49%
US Treasury 0.0%KeyBank Money Market 0.02%
FNMA 0.8%
LAKUTL 0.2%
100.0%
City of Auburn
Investment Portfolio Summary
June 30, 2016
Summary
29DI.G Page 115 of 119
30DI.G Page 116 of 119
Budget YTD
Actual Variance Budget YTD
Actual Variance Budget YTD
Actual Variance Budget YTD
Actual Variance
430 430 431 431 433 433 432 432
OPERATING FUND:460 460 461 461 462 462
OPERATING REVENUES
Charges For Service 13,698,782 6,360,194 (7,338,588) 7,847,883 4,177,159 (3,670,724) 16,332,687 8,367,931 (7,964,756) 9,151,487 4,766,871 (4,384,616)
Grants - - - 50,000 (50,000)
Interest Earnings 7,735 19,770 12,035 10,697 26,360 15,663 700 2,406 1,706 13,865 28,605 14,740
Operating Transfers
Rents, Leases, Concessions, & Other 206,854 356,361 149,507 70,128 428,007 357,879 - 58,674 486,102 427,428
TOTAL OPERATING REVENUES 13,913,371 6,736,325 (7,177,046) 7,928,708 4,631,526 (3,297,182) 16,333,387 8,370,338 (7,963,049) 9,274,026 5,281,578 (3,992,448)
OPERATING EXPENSES
Salaries & Wages 2,587,276 1,264,661 1,322,615 1,758,478 838,242 920,236 - - - 2,397,119 1,277,914 1,119,205
Benefits 1,251,312 578,684 672,628 871,146 388,502 482,645 - - - 1,224,350 584,179 640,172
Supplies 321,994 141,754 180,240 130,500 27,745 102,755 - - - 94,300 45,470 48,830
Other Service Charges 5,185,175 1,828,899 3,356,276 2,723,275 1,203,382 1,519,893 - - - 1,670,215 608,671 1,061,544
Capital - 26,451 (26,451) - (0) 0 - - - - 2,771 (2,771)
Intergovernmental Services 133,960 63,251 70,709 172,008 99,135 72,872 415,980 245,263 170,717
Waste Management Payments
Sewer Metro Services 16,317,200 8,178,322 8,138,878
Debt Service Principal 1,702,563 572,855 1,129,708 541,127 288,262 252,865 - - - 413,162 - 413,162
Debt Service Interest 1,006,253 54,990 951,263 277,082 14,776 262,306 - - - 360,525 - 360,525
Interfund Loan Repayment - - -
Interfund Operating Rentals & Supplies 1,276,967 638,512 638,455 952,338 476,451 475,887 - - - 1,312,518 657,177 655,341
TOTAL OPERATING EXPENSES 13,465,499 5,170,055 8,295,444 7,425,954 3,336,495 4,089,460 16,317,200 8,178,322 8,138,878 7,888,169 3,421,444 4,466,725
NET INCOME BEFORE DEPRECIATION (*)447,873 1,566,270 1,118,398 502,754 1,295,031 792,277 16,187 192,016 175,829 1,385,857 1,860,134 474,278
BEGINNING WORKING CAPITAL - January 1, 2016 4,371,774 4,191,201 (180,573) 7,405,717 4,262,859 (3,142,858) 2,145,237 2,358,518 213,281 7,371,777 1,914,968 (5,456,809)
ENDING WORKING CAPITAL - June 30, 2016 4,819,646 5,757,471 937,825 7,908,471 5,557,890 (2,350,581) 2,161,424 2,550,534 389,110 8,757,634 3,775,103 (4,982,531)
NET CHANGE IN WORKING CAPITAL (see Note)447,872 1,566,270 1,118,398 502,754 1,295,031 792,277 16,187 192,016 175,829 1,385,857 1,860,134 474,278
(3,883,943) 7,496,902 9,925,599
CAPITAL FUND:
CAPITAL REVENUES
Interest Revenue 1,265 - (1,265) 2,303 - (2,303) 2,135 - (2,135)
Contributions - - - - - -- - -
Other Non-Operating Revenue - - - - - -- - -
Gain (Loss) On Sale Of Fixed Assets - - - - - -- - -
Increase In Contributions - System Development 350,000 12,846 (337,154) 240,000 9,472 (230,528) 350,000 10,710 (339,290)
Increase In Contributions - Other - - - - - - - - -
Proceeds of Debt Activity 4,070,037 - (4,070,037) - - - - - -
Operating Transfers In - - - - - - - - -
Other Sources - - - - - - - - -
TOTAL CAPITAL REVENUES 4,421,302 12,846 (4,408,456) 242,303 9,472 (232,831) 352,135 10,710 (341,425)
CAPITAL EXPENSES
Other Non-Operating Expense - - - - - - - - -
Net Change In Restricted Net Assets - - -
Increase In Fixed Assets - Salaries 245,725 122,848 122,877 230,786 47,431 183,355 294,980 28,949 266,031
Increase In Fixed Assets - Benefits 81,637 50,544 31,093 76,412 20,700 55,712 97,969 12,785 85,184
Increase In Fixed Assets - Site Improvements - 13,035 (13,035) - - - - -
Increase In Fixed Assets - Land - - - -
Increase In Fixed Assets - Equipment - - -
Increase In Fixed Assets - Construction 8,989,179 2,866,563 6,122,616 3,831,262 428,827 3,402,435 4,390,563 322,985 4,067,578
Operating Transfers Out - - - - - - - - -
TOTAL CAPITAL EXPENSES 9,316,541 3,052,990 6,263,550 4,138,460 496,957 3,641,503 4,783,512 364,720 4,418,792
BEGINNING WORKING CAPITAL - January 1, 2016 1,513,225 5,070,000 3,556,775 3,900,520 3,900,520 - 2,498,483 4,128,845 1,630,362
ENDING WORKING CAPITAL - June 30, 2016 (3,382,014) 2,029,855 5,411,869 4,363 3,413,035 3,408,672 (1,932,894) 3,774,835 5,707,729
NET CHANGE IN WORKING CAPITAL (see Note)(4,895,239) (3,040,144) 1,855,094 (3,896,157) (487,485) 3,408,672 (4,431,377) (354,010) 4,077,367
11,129,872 (3,641,397) (3,990,301)
Total Change in Working Capital (4,447,366) (1,473,874) 2,973,492 (3,393,403) 807,546 4,200,949 16,187 192,016 175,829 (3,045,520) 1,506,125 4,551,645
(*) Depreciation 2,726,100 1,511,592 2,104,200 1,098,426 - - 1,688,400 975,604
Beginning balances were posted as part of BA#6 in early July.
Note: Working Capital = Current Assets
minus Current Liabilities
ENTERPRISE FUNDSOPERATING & CAPITAL FUNDS
WATER SEWER SEWER METRO STORMthrough June 2016
8/22/2016 6:59 AM31DI.G Page 117 of 119
OPERATING FUND:
OPERATING REVENUES
Charges For Service
Grants
Interest Earnings
Operating Transfers
Rents, Leases, Concessions, & Other
TOTAL OPERATING REVENUES
OPERATING EXPENSES
Salaries & Wages
Benefits
Supplies
Other Service Charges
Capital
Intergovernmental Services
Waste Management Payments
Sewer Metro Services
Debt Service Principal
Debt Service Interest
Interfund Loan Repayment
Interfund Operating Rentals & Supplies
TOTAL OPERATING EXPENSES
NET INCOME BEFORE DEPRECIATION (*)
BEGINNING WORKING CAPITAL - January 1, 2016
ENDING WORKING CAPITAL - June 30, 2016
NET CHANGE IN WORKING CAPITAL (see Note)
CAPITAL FUND:
CAPITAL REVENUES
Interest Revenue
Contributions
Other Non-Operating Revenue
Gain (Loss) On Sale Of Fixed Assets
Increase In Contributions - System Development
Increase In Contributions - Other
Proceeds of Debt Activity
Operating Transfers In
Other Sources
TOTAL CAPITAL REVENUES
CAPITAL EXPENSES
Other Non-Operating Expense
Net Change In Restricted Net Assets
Increase In Fixed Assets - Salaries
Increase In Fixed Assets - Benefits
Increase In Fixed Assets - Site Improvements
Increase In Fixed Assets - Land
Increase In Fixed Assets - Equipment
Increase In Fixed Assets - Construction
Operating Transfers Out
TOTAL CAPITAL EXPENSES
BEGINNING WORKING CAPITAL - January 1, 2016
ENDING WORKING CAPITAL - June 30, 2016
NET CHANGE IN WORKING CAPITAL (see Note)
Total Change in Working Capital
(*) Depreciation
Note: Working Capital = Current Assets
minus Current Liabilities
OPERATING & CAPITAL FUNDS
through June 2016
Budget YTD
Actual Variance Budget YTD
Actual Variance Budget YTD
Actual Variance Budget YTD
Actual Variance
434 434 435 435 436 436 501 501
464 464 465 465 466 466 -
13,317,100 6,918,060 (6,399,040) 747,400 404,818 (342,582) 878,000 756,278 (121,722) - - -
109,000 7,038 (101,962) - - - - -
1,300 6,665 5,365 969 1,631 662 300 1,039 739 1,000 1,485 485
300,000 -
- - - 500 4,007 3,507 - 20 20 -
13,427,400 6,931,764 (6,495,636) 748,869 410,457 (338,412) 1,178,300 757,338 (120,962) 1,000 1,485 485
406,645 204,198 202,447 25,723 13,969 11,753 453,837 239,741 214,096 - - -
206,181 92,698 113,482 10,496 4,734 5,762 258,783 123,277 135,505 215,000 81,399 133,601
34,200 6,894 27,306 2,000 175 1,825 191,300 138,647 52,653 - - -
1,387,775 3,343,015 (1,955,240) 463,050 221,302 241,748 151,700 51,559 100,141 3,900 518,270 (514,370)
- - - -
420,600 90,536 330,064 - - - - - - - - -
10,645,300 1,716,053 8,929,247
- - - 150,000 - 150,000 - - - - - -
- - - 35,693 - 35,693 0 - 0 - - -
39,947 - 39,947 - -
104,209 52,098 52,111 - - - 50,740 25,368 25,372 - - -
13,204,910 5,505,492 7,699,417 726,908 240,182 486,727 1,106,360 578,593 527,767 218,900 599,668 (380,768)
222,490 1,426,272 1,203,781 21,961 170,275 148,314 71,940 178,745 106,805 (217,900) (598,183) (380,283)
3,082,277 3,082,277 - 273,835 273,835 - 340,685 105,646 (235,039) 1,436,157 1,530,589 94,432
3,304,767 4,508,548 1,203,781 295,796 444,110 148,314 412,625 284,392 (128,234) 1,218,257 932,406 (285,851)
222,490 1,426,272 1,203,781 21,961 170,275 148,314 71,940 178,745 106,805 (217,900) (598,183) (380,283)
194,321 13,997 245,776
31 - (31) - - -
14,456 3,924 (10,532) - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - 300,000 - (300,000)
- - - 340,685 - (340,685)
278,321 74,557 (203,764) 640,685 - (640,685)
- - - - - -
- -
- - - - - -
- - - - - -
- -
- - - - - -
- -
469,911 118,777 351,134 0 14,541 (14,541)
- - - - - -
469,911 118,777 351,134 0 14,541 (14,541)
- 184,621 184,621 - 270,000 270,000
(191,590) 140,401 331,991 640,685 255,459 (385,226)
(191,590) (44,220) 147,370 640,685 (14,541) (655,226)
(218,883) (270,000)
222,490 1,426,272 (169,629) 126,055 295,684 712,625 164,205 (548,421) (217,900) (598,183) (380,283)
20,000 9,410 426,100 227,536 58,300 25,196 - -
Beginning balances were posted as part of BA#6 in early July.
ENTERPRISE FUNDS
SOLID WASTE AIRPORT CEMETERY INSURANCE
INTERNAL SERVICE FUNDS
8/22/2016 6:59 AM32DI.G Page 118 of 119
OPERATING FUND:
OPERATING REVENUES
Charges For Service
Grants
Interest Earnings
Operating Transfers
Rents, Leases, Concessions, & Other
TOTAL OPERATING REVENUES
OPERATING EXPENSES
Salaries & Wages
Benefits
Supplies
Other Service Charges
Capital
Intergovernmental Services
Waste Management Payments
Sewer Metro Services
Debt Service Principal
Debt Service Interest
Interfund Loan Repayment
Interfund Operating Rentals & Supplies
TOTAL OPERATING EXPENSES
NET INCOME BEFORE DEPRECIATION (*)
BEGINNING WORKING CAPITAL - January 1, 2016
ENDING WORKING CAPITAL - June 30, 2016
NET CHANGE IN WORKING CAPITAL (see Note)
CAPITAL FUND:
CAPITAL REVENUES
Interest Revenue
Contributions
Other Non-Operating Revenue
Gain (Loss) On Sale Of Fixed Assets
Increase In Contributions - System Development
Increase In Contributions - Other
Proceeds of Debt Activity
Operating Transfers In
Other Sources
TOTAL CAPITAL REVENUES
CAPITAL EXPENSES
Other Non-Operating Expense
Net Change In Restricted Net Assets
Increase In Fixed Assets - Salaries
Increase In Fixed Assets - Benefits
Increase In Fixed Assets - Site Improvements
Increase In Fixed Assets - Land
Increase In Fixed Assets - Equipment
Increase In Fixed Assets - Construction
Operating Transfers Out
TOTAL CAPITAL EXPENSES
BEGINNING WORKING CAPITAL - January 1, 2016
ENDING WORKING CAPITAL - June 30, 2016
NET CHANGE IN WORKING CAPITAL (see Note)
Total Change in Working Capital
(*) Depreciation
Note: Working Capital = Current Assets
minus Current Liabilities
OPERATING & CAPITAL FUNDS
through June 2016
Budget YTD
Actual Variance Budget YTD
Actual Variance Budget YTD
Actual Variance Budget YTD
Actual Variance
503 503 505 505 518 518 550 550
- - 568 568 560 560
743,000 415,582 (327,418) 3,495,900 1,700,661 (1,795,239) 5,531,965 2,730,065 (2,801,900) 3,371,780 1,652,192 (1,719,588)
- - - - - -
100 1,626 1,526 2,500 5,165 2,665 3,088 6,926 3,838 4,048 11,422 7,374
137,950 2,500 428,997 139,749
120,000 28,149 (91,851) - - - - - 278 278
863,100 445,357 (417,743) 3,498,400 1,705,826 (1,792,574) 5,673,003 2,739,492 (2,798,061) 3,804,825 1,803,641 (1,711,936)
84,590 35,824 48,766 707,569 326,664 380,906 1,711,060 809,381 901,680 593,881 282,101 311,780
367,005 95,263 271,742 390,621 169,937 220,684 708,330 328,520 379,811 314,545 142,408 172,138
- - - 128,200 93,388 34,812 431,480 166,640 264,840 1,341,600 406,213 935,387
402,715 179,490 223,225 2,350,990 1,062,156 1,288,834 2,737,121 1,495,122 1,241,999 377,500 125,806 251,694
- - - - - - 319,745 (319,745)
- - - 810,827 - 810,827 - - - 626,392 - 626,392
- - - - - - - - - 39,107 - 39,107
- - - - - - - - - 5,033 2,663 2,370
- - - -
- - - 110,841 55,422 55,419 160,790 80,394 80,396 212,390 106,291 106,099
854,310 310,577 543,733 4,499,048 1,707,567 2,791,482 5,748,782 2,880,056 2,868,726 3,510,449 1,385,226 2,125,223
8,790 134,780 125,990 (1,000,648) (1,741) 998,907 (75,779) (140,564) (64,785) 294,376 418,415 124,038
483,503 778,233 294,730 2,583,663 2,410,754 (172,909) 2,386,387 2,305,195 (81,192) 2,095,085 2,974,119 879,034
492,292 913,013 420,720 1,583,014 2,409,013 825,998 2,310,608 2,164,631 (145,977) 2,389,461 3,392,534 1,003,072
8,790 134,780 125,990 (1,000,648) (1,741) 998,907 (75,779) (140,564) (64,785) 294,376 418,415 124,038
1,291,644 2,748,906
412 - (412) 1,652 - (1,652)
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
412 - (412) 1,652 - (1,652)
- - - - - -
- -
- - - - - -
- - - - - -
- -
- - - -
1,229,579 534,763 694,816 2,590,263 739,527 1,850,736
- 723,002 55,241 667,761
- - - - - -
1,229,579 534,763 694,816 3,313,265 794,768 2,518,497
479,588 1,400,000 920,412 1,836,396 3,100,001 1,263,605
(749,579) 865,237 1,614,816 (1,475,217) 2,305,232 3,780,449
(1,229,167) (534,763) 694,404 (3,311,613) (794,768) 2,516,845
(924,827) (2,385,344)
8,790 134,780 125,990 (1,000,648) (1,741) 998,907 (1,304,946) (675,327) 629,619 (3,017,237) (376,354) 2,640,883
- - - - 546,400 329,148 822,500 486,393
Beginning balances were posted as part of BA#6 in early July.
WORKER'S COMPENSATION FACILITIES INNOVATION & TECHNOLOGY EQUIPMENT RENTAL
INTERNAL SERVICE FUNDS
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