HomeMy WebLinkAbout06-22-2020 CITY COUNCIL STUDY SESSION AGENDACity Council Study Session Muni
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J une 22, 2020 - 5:30 P M
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The A uburn City Council Study Session Meeting scheduled for Monday, J une 22,
2020 at 5:30 p.m. will be held virtually and telephonically. To attend the meeting virtually
please click the link or enter the meeting I D into the Zoom app or call into the meeting
at the phone number listed below.
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from holding an in-person meeting at this time. All meetings will be held virtually and
telephonically.
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B .Roll Call
I I I .A NNO UNC E ME NT S , R E P O RT S , A ND P R E S E NTAT I O NS
I V.A G E ND A I T E MS F O R C O UNC I L D I S C US S I O N
A .First Quarter Update (T homas)(30 Minutes)
Financial Report through May 2020
Page 1 of 47
V.MUNI C I PA L S E RV I C E S D I S C US S I O N I T E MS
A .Community Court Update (Martinson)(30 Minutes)
B .Ordinance No. 6776 (Gaub)(10 Minutes)
A n Ordinance relating to recreational vehicle parking, amending section
10.36.191 of the A uburn City Code
V I .O T HE R D I S C US S I O N I T E MS
V I I .NE W B US I NE S S
V I I I .A D J O UR NME NT
Agendas and minutes are available to the public at the City Clerk's Office, on the City website
(http://www.auburnwa.gov), and via e-mail. Complete agenda packets are available for review
at the City Clerk's Office.
Page 2 of 47
AGENDA BILL APPROVAL FORM
Agenda Subject:
First Quarter Update (Thomas)(30 Minutes)
Date:
June 17, 2020
Department:
Finance
Attachments:
Financial Report
Budget Impact:
Administrativ e Recommendation:
For discussion only.
Background Summary:
The financial report summarizes the general state of Citywide financial affairs and highlights
significant items or trends that the City Council should be aware of. The attachment provides
the year-to-date through May 2020 status report based on financial data available as of June
11, 2020. Due to the fiscal impacts of the COVID-19 pandemic, this financial report is being
presented through May in order to provide the most current information possible. Please
note: the fiscal books for the month of May 2020 are not yet complete, therefore, the final
month-end revenues and expenditures may differ slightly from what is reflected in this report.
Sales tax information represents business activity that occurred through March 2020.
Rev iewed by Council Committees:
Councilmember:Staff:Thomas
Meeting Date:June 22, 2020 Item Number:
Page 3 of 47
Quarterly Financial Report Through May 2020
General Fund Summary
$11.5
$8.6
$6.2
$1.9
$0.3 $1.0 $2.8
$0.7
$20.9
$8.8
$4.0
$0.2$0.5
$18.1
$6.9
$3.9
$0.0
$9.7
$8.1
$5.6
$1.9 $0.5
$2.7
$0.6
PropertyTaxesSalesTaxesOtherTaxesIntergovernmental(Grants, etc.)DevelopmentService FeesCulture &RecreationOther Fees& ChargesOtherRevenuesPersonnelSupplies& ServicesOtherExpendituresTransfersOutRevenues Expenditures
$0
$10
$20
$30
$40
Millions2020
Budget
2020
Actuals
(Favorable)
2020
Actuals
(Unfavorable)
General Fund Revenues and Expenditures
(Through May 2020)
$33.0 $33.9$29.5 $28.8
Total
Revenues
Total
Expenditures
$0
$5
$10
$15
$20
$25
$30
$35
$40
Millions$0.5
$1.1
$0.4
$1.2 $1.6 $1.2
$2.3 $1.9
$13.1
$2.0
$5.4
$1.6 $1.6
$0.4
$1.1 $1.1 $1.3 $1.0
$1.8 $1.9
$11.5
$1.6
$4.6
$1.4
$0.7$0.4
Council& MayorAdministrativeServicesCommunity &Human ServicesHumanResourcesFinanceCity AttorneyCommunityDevelopmentJail - SCOREPolicePublicWorksParks, Arts& RecreationStreetsNon-Departmental$0
$2
$4
$6
$8
$10
$12
$14
$16
Millions2020
Budget
2020
Actuals
(Favorable)
2020
Actuals
(Unfavorable)
General Fund Expenditures by Department
(Through May 2020)
1 Page 4 of 47
Quarterly Financial Report Through May 2020 2
General Fund 2019
Summary of Sources and Uses Annual YTD YTD YTD
Budget Budget Actual Actual Amount
Operating Revenues
Property Tax 3, 7 22,000,000$ 11,460,300$ 9,690,349$ 11,487,227$ (1,769,951)$ (15.4)%
Retail Sales Tax 8-9 18,826,200 7,640,200 7,056,076 7,492,866 (584,124)(7.6)%
Affordable Housing Sales Tax Credit - - 47,800 - 47,800 N/A %
Sales Tax - Pierce County Parks 110,800 44,400 42,551 44,659 (1,849)(4.2)%
Sales Tax - Annexation Credit - - - - 0 N/A %
Criminal Justice Sales Tax 9 2,227,000 884,500 924,799 959,834 40,299 4.6 %
Brokered Natural Gas Tax 131,000 61,400 81,323 100,835 19,923 32.4 %
City Utilities Tax 4,123,000 1,655,400 1,241,158 1,628,155 (414,242)(25.0)%
Admissions Tax 10 406,000 194,667 157,180 188,010 (37,486)(19.3)%
Electric Tax 3,593,700 1,979,100 1,901,617 1,940,402 (77,483)(3.9)%
Natural Gas Tax 1,018,100 693,200 693,884 628,650 684 0.1 %
Cable Franchise Fee 969,500 484,750 452,191 467,805 (32,559)(6.7)%
Cable Utility Tax 1,040,400 525,098 480,751 489,453 (44,347)(8.4)%
Cable Franchise Fee - Capital 65,000 32,500 31,363 32,416 (1,137)(3.5)%
Telephone Tax 832,000 373,500 405,695 409,814 32,195 8.6 %
Solid Waste Tax (external)134,400 56,000 66,461 59,119 10,461 18.7 %
Leasehold Excise Tax 51,000 12,750 13,813 173,176 1,063 8.3 %
Gambling Excise Tax 11 253,600 105,667 75,986 179,034 (29,680) (28.1)%
Taxes sub-total 55,781,700$ 26,203,432$ 23,362,999$ 26,281,456$ (2,840,432)$ (10.8)%
Business License Fees 12 410,000$ 175,100$ 130,259$ 102,696$ (44,842)$ (25.6)%
Building Permits 4, 13 1,070,000 444,200 299,559 424,284 (144,641)(32.6)%
Other Licenses & Permits 758,800 275,400 340,293 365,842 64,893 23.6 %
Intergovernmental (Grants, etc.)3-4, 14-15 5,543,910 1,938,439 1,887,652 2,364,512 (50,787)(2.6)%
Charges for Services:4, 13-17
General Government Services 3,166,520 1,139,042 1,177,785 1,079,073 38,743 3.4 %
Public Safety 15-16 1,009,600 420,667 427,524 526,782 6,857 1.6 %
Development Services Fees 13 830,000 288,000 512,350 388,121 224,350 77.9 %
Culture and Recreation 4, 16-17 2,414,880 1,013,900 464,235 1,119,176 (549,665)(54.2)%
Fines and Penalties 863,800 374,650 293,645 375,013 (81,005) (21.6)%
Fees/Charges/Fines sub-total 16,067,510$ 6,069,397$ 5,533,302$ 6,745,500$ (536,095)$ (8.8)%
Interest and Investment Earnings 3, 17 318,600$ 132,750$ 192,636$ 209,393$ 59,886$ 45.1 %
Rents and Leases 17 850,800 372,800 210,129 423,370 (162,671)(43.6)%
Contributions and Donations 17 25,000 7,700 4,550 15,460 (3,150)(40.9)%
Other Miscellaneous 17 230,800 118,167 94,562 187,444 (23,605)(20.0)%
Transfers In 4,081,527 75,882 81,527 85,906 5,645 7.4 %
Insurance Recoveries - Capital & Operating 150,000 10,500 49,863 87,962 39,363 374.9 %
Other Revenues sub-total 5,656,727$ 717,798$ 633,266$ 1,009,535$ (84,532)$ (11.8)%
Total Operating Revenues 77,505,937$ 32,990,627$ 29,529,568$ 34,036,491$ (3,461,060)$ (10.5)%
Operating Expenditures
Council & Mayor 1,140,946$ 498,200$ 405,957$ 437,852$ 92,243$ 18.5 %
Administration 2,872,071 1,102,800 1,097,956 927,824 4,844 0.4 %
Human Resources 1,818,604 762,300 676,035 323,142 86,265 11.3 %
Municipal Court & Probation 3,079,211 415,588 378,493 639,019 37,095 8.9 %
Finance 3,729,078 1,567,700 1,322,924 1,423,469 244,776 15.6 %
City Attorney 2,934,072 1,232,200 1,003,237 1,056,051 228,963 18.6 %
Community Development 5,700,488 2,322,300 1,823,467 1,647,000 498,833 21.5 %
Community & Human Services (Comm Devel)1,092,384 366,900 391,544 358,923 (24,644)(6.7)%
Jail - SCORE 4,601,000 1,917,083 1,902,125 2,067,672 14,958 0.8 %
Police 31,185,874 13,123,500 11,464,480 11,916,382 1,659,020 12.6 %
Public Works 4,655,541 1,953,700 1,626,551 1,611,523 327,149 16.7 %
Parks, Arts & Recreation 13,754,666 5,413,800 4,612,482 4,915,495 801,318 14.8 %
Streets 4,067,677 1,556,700 1,429,787 1,414,887 126,913 8.2 %
Non-Departmental 3,787,133 1,629,125 710,756 720,721 918,369 56.4 %
Total Operating Expenditures 84,418,745$ 33,861,896$ 28,845,795$ 29,459,962$ 5,016,102$ 14.8 %
Page
Ref
2020 2020 YTD Budget vs. Actual
Favorable (Unfavorable)
Percentage
2 Page 5 of 47
Quarterly Financial Report Through May 2020 3
Executive Summary
This report provides an overview of the City’s overall financial position for the fiscal period ending
May 31, 2020, reflecting financial data available as of June 11, 2020. Due to the fiscal impacts of
the COVID-19 pandemic, the “quarterly” report has been extended through May to provide the
most current information possible. Please note: the fiscal books for the month of May 2020 were
not complete at the time this report was prepared, therefore the final month-end revenues and
expenditures may be slightly different from what is reflected in this report.
General Fund:
Through May 2020, General Fund revenues totaled $29.5 million and were $3.4 million (10.5%)
unfavorable to budget expectations and $4.5 million (13.2%) less than revenues collected through
May 2019. The $3.4 million revenue shortfall in General Fund revenues are largely due to the
COVID-19 pandemic when the Governor issued a “Stay Home, Stay Healthy” order that ultimately
closed all non-essential businesses.
In April 2020, the state discontinued SST (Streamlined Sales Tax) payments, which the City of
Auburn had anticipated receiving through Q2-2021. This represents a loss of $460,000 in
revenue to the City of Auburn in 2020.
The City estimates that the revenue loss to the General Fund due to COVID-19 will be between
$6.0 million and $9.0 million in 2020, which is at least partially dependent on when Pierce and
King counties are allowed to progress through the reopening phases set forth by the Governor.
To help close the revenue gap, the City implemented the following policy changes:
• Diverting interest earnings for most funds to the General Fund (retroactive to January
2020).
• No longer allocating a portion of Motor Vehicle Fuel Tax (MVFT) monies to the Arterial
Street Fund (and therefore that portion of revenues from the state will stay in the General
Fund). This funding source for the Arterial Street Fund is being replaced with REET funds
for 2020.
• Retaining all utility tax revenues entirely in the General Fund (previously, a portion of
these tax revenues were diverted to the Arterial Street Preservation Fund). This funding
source for the Arterial Street Preservation Fund is being replaced with REET funds for
2020.
Some notable variances to budget through May 2020 include:
• Property Tax: Property tax collections through May totaled $9.7 million compared to a
budget of $11.5 million. Both King and Pierce counties issued notices that they
extended the property tax deadline. Typically the first half of the annual property tax
bills are due in April, but the deadline has been extended to June. This change is not
expected to be a revenue loss to the City, although it does affect the timing for when
those revenues will be receipted. [page 7]
• Sales Tax: The sales tax report through May 2020 reflects amounts remitted to the
City of Auburn based on sales from November 2019 through March 2020, which
includes a partial month of the “Stay Home, Stay Healthy” order. Revenue loss was
seen in several categories, most notably in the automotive, manufacturing, and
services sectors. In the sales tax report for sales taxes from the month of March 2020
(which is when the “Stay Home, Stay Healthy” order was enacted), the City of Auburn
received $428K, or 25.9% less revenue compared to the same period last year.
[pages 8-9]
3 Page 6 of 47
Quarterly Financial Report Through May 2020 4
• Building permit revenues collected through May 2020 totaled $300,000 and were
$145,000, or 32.6%, unfavorable to budget. While the total number of building permits
issued year-to-date is comparable to last year’s numbers, there were some a few
notable large projects permitted over the last few months including Legacy Plaza and
the Pioneer Elementary School Replacement Project. [page 13]
• Intergovernmental revenues through May 2020 were $51,000, or 2.6% unfavorable to
budget. While revenues through May were fairly strong considering COVID-19, it is
expected that this revenue category will have a larger revenue gap as the year
progresses primarily due to the SST distributions ending in June 2020 (see discussion
above). [pages 14-15]
• Culture and recreation revenues collected through May were $550,000, or 54.2%
unfavorable to budget. This is a direct result of the COVID-19 pandemic whereby the
City of Auburn essentially closed the majority of all Parks, Arts and Recreation activities
effective March 6, 2020. This reduced revenue also reflects refunds for cancelled events
including theater shows, camps, special events, etc. [pages 16-17]
2020 General Fund expenditures through May 2020 totaled $28.8 million compared to a budget
of $33.9 million, representing a $5.0 million, or 14.8%, favorable variance to budget. Due to the
significant impact the COVID-19 pandemic has already had and will continue to have on General
Fund revenues, the City has implemented several mitigation strategies to close the gap for the
projected revenue shortfall. Some of these strategies include partial employee furloughs, hiring
freezes on fifteen positions, voluntary early retirements, temporary benefit cuts, lay-offs of
temporary and seasonal employees, participation in the Shared Work Program for employees
whose workload has slowed down, and specific departmental expenditure reductions in the areas
of travel, training, and some service contracts. Some of these expenditure cuts are already
reflected in this financial report whereas other budget cuts will be reflected in future reports.
The majority of the expenditure savings through May was seen in salary and benefit costs, which
were underspent by $1.5 million and $1.3 million respectively. Savings in salaries were primarily
related to position vacancies resulting, in large part, from the hiring freezes, layoffs, and
participation in the Shared Work Program as noted above. Savings in benefit expenditures were
due in part to position vacancies and also to the fact that the actual cost of providing medical
benefits in 2020 are less than budgeted.
4 Page 7 of 47
Quarterly Financial Report Through May 2020 5
Street Funds:
The City’s three street funds are special revenue funds wherein the revenue sources and
expenditures are legally restricted. These funds are used for street capital construction projects,
as well as local and arterial street repair and preservation projects. Historically, the majority of
expenditures in all three street funds occur during the second half of the year when weather
conditions are optimal for pavement construction. Variances in budget and actuals between years
are generally due to the schedule and level of activity on projects in the fund, and the timing of
grant reimbursements and other funding.
Through May 2020, Arterial Street Fund revenues totaled $249,000 as compared to collections
of $934,000 in the same period of 2019, while expenditures totaled $344,000 as compared to
expenditures of $991,000 in 2019. [pages 20–21]
Local Street Fund revenues of $598,000 are slightly higher than budget expectations, and
compare to collections of $619,000 through May 2019. Expenditures through May were $386,000
as compared with $121,000 in 2019. [pages 22–23]
Lastly, Arterial Street Preservation Fund revenues totaled $983,000 through May 2020,
compared to collections of $1.2 million through May 2019. Expenditures totaled $522,000 versus
$461,000 last year. [pages 24–25]
YTD Budget
$ 33.0M
YTD Budget
$ 33.9M
YTD Actuals
$ 29.5M
YTD Actuals
$ 28.8M
$0 $5 $10 $15 $20 $25 $30 $35 $40
Revenues
Expenditures
$ Millions
General Fund
Revenues vs. Expenditures Through May 2020
5 Page 8 of 47
Quarterly Financial Report Through May 2020 6
Enterprise Funds:
The City’s enterprise funds account for operations with revenues primarily provided from user
fees, charges or contracts for services.
All City utilities transitioned from bimonthly to monthly usage billing starting in January 2019.
Additionally, a new utility fee schedule also went into effect in January 2019.
The Water Fund ended May 2020 with operating income of $1.6 million, compared to $1.7 million
last year. [page 27]
The Sewer Fund finished May 2020 with operating income of $911,000 versus $1.3 million in
2019. This variance is primarily due to a one-time refund from the Department of Revenue last
year. [page 28]
Through May 2020 the Stormwater Fund had operating income of $1.4 million compared to $1.3
million in 2019. [page 28]
The Solid Waste Fund finished May 2020 with operating income of $1.3 million compared to
$219,000 in the same period last year. This variance is due to the timing of payment for May
services to the City’s primary solid waste vendor, and is expected to be in line with 2019. [pages
28-29]
The Airport Fund experienced operating income of $251,000 through May 2020, compared to
$204,000 through May 2019. This variance is largely attributable to the purchase and sale of
aviation fuel, an activity that was not previously directly managed by the City. [page 30]
The Cemetery Fund had operating income of $7,000, compared to $90,000 in through May
2019. [page 30]
Internal Service Funds:
Internal service funds provide services to other City departments and include functions such as
Insurance, Worker’s Compensation, Facilities, Innovation & Technology, and Equipment Rental.
No significant variances were reported in these funds during the period ending May 31, 2020.
[page 31]
6 Page 9 of 47
Quarterly Financial Report Through May 2020 7
General Fund
Revenues
The combined total of property, sales/use, utility, gambling, and admissions taxes provides 75%
to 80% of all resources supporting general governmental activities. The following section
provides additional information on these sources.
Property Tax collections through May 2020 totaled $9.7 million and compare to a budget of
$11.5 million. While the property tax dollars collected through May are $1.8 million (15.6%) less
than budgeted, this is primarily a result of both King and Pierce counties extending the property
tax deadline due to COVID-19. Typically the first half of the annual property tax bills are due in
April but the deadline has been extended to June. This change is not expected to be a revenue
loss to the City, although it does affect the timing for when those revenues will be receipted.
$0.0
$2.0
$4.0
$6.0
$8.0
$10.0
$12.0
$14.0
$16.0
$18.0
$20.0
$22.0
$24.0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecMillionsProperty Taxes
2020 Budget
2020 YTD Actual
2019 Actual
7 Page 10 of 47
Quarterly Financial Report Through May 2020 8
Retail sales taxes collected through May 2020 reflects taxes remitted to the City of Auburn
based on sales from November 2019 through March 2020, which includes a partial month of the
“Stay Home, Stay Healthy” order. Year-to-date sales tax revenues collected are $584,000, or
7.6%, unfavorable to budget due mainly to the remittances for the month of March. While the
“Stay Home, Stay Healthy” order was enacted towards the middle of March, there were numerous
businesses who did not remit their sales tax revenues for that month even if they operated for a
partial month. This could be due to the fact that the Department of Revenue provided relief to
COVID-19 impacted businesses during the state of emergency in the form of extensions on the
due date and waived interest charges. For sales taxes collected in May (representing sales in
March), revenues collected were $428K, or 25.9%, less than revenue compared to the same
period last year.
Overall, the City is expecting that an estimated $3.3 million to $4.5 million of the shortfall related
to COVID-19 will be in the retail sales tax category.
$1,228
$1,304
$1,133
$1,221
$1,296
$1,651
$0
$200
$400
$600
$800
$1,000
$1,200
$1,400
$1,600
$1,800
$2,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecThousandsSales Taxes
YTD Through May
($ Thousands)
Expected Actual Budget
8 Page 11 of 47
Quarterly Financial Report Through May 2020 9
The following table breaks out the City’s retail sales taxes by major business sector.
Criminal Justice sales tax revenues collected through May 2020 totaled $925,000 and compares
to collections of $960,000 through the same period last year. The base for criminal justice sales
tax revenue is county-wide sales. A portion of the distribution goes to the county and the
remaining is distributed to cities based upon population. The remittance in May (for March sales)
was $36,700, or 19.3%, less than budgeted. This revenue stream will continue to be impacted
due to COVID-19 and it is anticipated that the revenue loss in 2020 will be approximately
$425,000.
2019 2020
Component Group Actual Actual Amount
Construction 760,510$ 1,015,111$ 254,601$ 33.5 %
Manufacturing 327,620 157,323 (170,297)(52.0)%
Transportation & Warehousing 38,325 43,899 5,574 14.5 %
Wholesale Trade 598,316 533,904 (64,412)(10.8)%
Automotive 1,636,947 1,303,628 (333,319)(20.4)%
Retail Trade 2,243,482 2,240,012 (3,470)(0.2)%
Services 1,781,526 1,662,925 (118,601)(6.7)%
Miscellaneous 106,139 99,274 (6,865)(6.5)%
YTD Total 7,492,865$ 7,056,076$ (436,789)$ (5.8)%
Comparison of Retail Sales Tax Collections by Group
Through May
Change from 2019
Percentage
$155,770
$154,737
$149,100 $189,900
$0
$50,000
$100,000
$150,000
$200,000
$250,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Criminal Justice Sales Tax
YTD Through May
Expected Actual Budget
9 Page 12 of 47
Quarterly Financial Report Through May 2020 10
Admission tax is placed on charges for general admission, season tickets, cover charges, parking
charges, etc., on which the City levies an admission tax of 5.0%. While there are only a handful of
business that qualify to remit these taxes to the City, 75% of the tax revenue in this category is
generated from the Regal Theater located at the Outlet Collection Mall. Due to the Governor’s
orders relating to COVID-19, these revenues have dried up and will continue to be zero until
group activities are permitted, and may be limited for some period thereafter. As outlined in the
graphic below, April did see revenues in the amount of $56,000 for admissions taxes collected
from the Regal Theater prior to the “Stay Healthy, Stay Home” order. In addition, $7,000 in
revenues were collected in May – which was revenue generated from the Auburn Golf Course as
the golf course re-opened on May 5th.
$62,138
$6,804
$56,425
$6,591
$84,833
$8,333
$0
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Admission Tax
YTD Through May
Expected Actual Budget
10 Page 13 of 47
Quarterly Financial Report Through May 2020 11
Gambling tax applies to all card games, punch board games, pull tabs, bingo games, raffles and
amusement games played within City limits. Due to the Governor’s orders relating to COVID-19,
these entertainment style activities are currently not permitted, therefore it is expected the
revenues generated from gambling taxes this year be significantly lower than budgeted. As
depicted in the graphic below, $25,000 in gambling tax revenue was remitted to the City in May,
but that was for revenue generated in the first quarter of 2020.
$8,948 $8,948
$344
$25,340
$16,900
$0
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Gambling Tax
YTD Through May
Expected Actual Budget
11 Page 14 of 47
Quarterly Financial Report Through May 2020 12
The City charges an annual fee of $100 for a business license for each business that is located
within the City. The City typically sends out the renewals for the following year around December
of each year. Therefore, the majority of these revenues are collected in December for the
following year or January for the current year. Through May 2020, these revenues were $45,000
unfavorable to budget and it is anticipated that, due to COVID-19, there will be businesses that do
not remit their renewals this year.
$6,454 $6,926
$4,098 $4,415
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Business License Revenues
YTD Through May
Expected Actual Budget
12 Page 15 of 47
Quarterly Financial Report Through May 2020 13
Building permit revenues collected through May 2020 totaled $300,000 and were $145,000, or
32.6%, unfavorable to budget. These revenues have been negatively affected by COVID-19 due
to the fact that construction was halted. As reflected in the graphic below, the City did collect
$127,000 in building permit revenues in May. The majority of that revenue was related to the
Pioneer Elementary School Replacement Project.
Zoning and plan check revenues are revenues that are categorized as development service fees
and are paid to the City of Auburn for both zoning and subdivisions, as well as fees collected for
the review of building plans. Due to COVID-19, it is expected that these revenues in 2020 will
come in approximately $180,000 under budget expectations.
$15,153
$81,489
$23,…
$126,832
$40,500
$217,800
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Building Permits
YTD Through May
Expected Actual
$16,700 $18,003
$17,832
$71,690
$45,222 $48,751
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Zone & Plan Check Fees
YTD Through May
Expected Actual Budget
13 Page 16 of 47
Quarterly Financial Report Through May 2020 14
Motor vehicle fuel tax revenues are state shared revenues (included in the intergovernmental
revenues on page 2) and are distributed to cities based upon the population. The revenue is
based on gallons sold, therefore due to COVID-19 and the “Stay Home, Stay Healthy” order -
because many people have drastically reduced their driving patterns fuel consumption has and
will continue to decline compared to budget expectations. The temporary policy that the City has
recently implemented where motor vehicle fuel tax revenues that have historically benefited the
Arterial Street Fund will now stay in the General Fund – it is expected that this revenue will end
the year favorable to budget due to the policy change. The policy change had not yet been
implemented as of the date this report was prepared and therefore this change is not reflected in
the graphic below.
Streamlined Sales Tax (SST) revenue is a state shared revenue that was granted in 2008 as a
way for cities to offset the negative fiscal impact of the Streamlined Sales and Use Tax
Agreement, also known as ‘destination sourcing’. The City of Auburn had expected to receive
these monies through Q2-2021. In an effort for the state to close the revenue gap due to COVID-
19, in April 2020 the state discontinued any SST distributions after Q2-2020. This loss of revenue
represents a loss of $460,000 to the City of Auburn in 2020 which will be reflected in the Q3-2020
and Q4-2020 financial reports.
$75,128 $69,454
$83,698
$51,833
$75,200
$86,900
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Motor Vehicle Fuel Tax
YTD Through May
Expected Actual Budget
14 Page 17 of 47
Quarterly Financial Report Through May 2020 15
Charges for Services consist of general governmental service charges, public safety charges,
development service fees, and culture and recreation fees. Total charges for services collected
through May 2020 totaled $2.6 million and were $280,000, or 9.8%, under budget expectations.
Public safety revenues primarily consist of revenues for law enforcement services. Law
enforcement services include revenues received for extra duty security services, whereby police
officers are contracted for and reimbursement is made by the hiring agency. This also includes
reimbursements from the Muckleshoot Indian Tribe (MIT) for a full-time dedicated police officer
and associated expenditures as well as monies collected from the Auburn School District and the
Criminal Justice Training Commission (CJTC) for services rendered. While law enforcement
service revenues collected through May 2020 met budget expectations, it is anticipated that this
revenue will end the year unfavorable to budget expectations as some businesses who utilize
these services will not require security services due to business closures.
$244,790
$231,250 $231,250 $231,250
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Streamlined Sales Tax Revenue
YTD Through May
Expected Actual Budget
2019 2020 2020
Revenue YTD Actual YTD Budget YTD Actual Amount Amount
General Government 1,079,073$ 1,139,042$ 1,177,785$ $ 98,712 9.1 % $ 38,743 3.4 %
Public Safety 526,782 420,667 427,524 (99,258) (18.8)%6,857 1.6 %
Development Services 388,121 288,000 512,350 124,229 32.0 %224,350 77.9 %
Culture & Recreation 1,119,176 1,013,900 464,235 (654,941) (58.5)%(549,665) (54.2)%
YTD Total 3,113,153$ 2,861,608$ 2,581,894$ (531,259)$ (17.1)% $ (279,714)(9.8)%
Through May 2020
Charges for Services by Type
2020 vs. 2019 Actual 2020 vs. Budget
Percentage Percentage
15 Page 18 of 47
Quarterly Financial Report Through May 2020 16
The majority of culture and recreation revenues are derived from greens fees and pro shop sales
at the Auburn Golf Course, recreational classes, ticket sales at the Auburn Avenue Theater,
senior programs and special events. Due to COVID-19, all of these activities were suspended
effective March 6th when the City of Auburn closed facilities and activities as a result of the
Governor’s orders. Therefore, culture and recreation revenues collected through May 2020
totaled $464,000 and were $550,000 less than budget expectations.
Revenues in this category in January and February exceeded budget expectations but, due to
COVID-19, March revenues fell considerably short due to facility closures. As the graphic
indicates, April reported negative revenues which was a function of processing refunds to
customers for pre-paid activities like theater shows, special events, recreation classes, and
camps. Due to guidance from the Governor, the Auburn Golf Course reopened for business –
with restrictions – on May 5th. While revenues generated at the Auburn Golf Course in May
totaled $142,000, this was offset by approximately $50,000 in refunds in this revenue category.
The Parks, Arts and Recreation Department is still processing refunds and it is expected that
those will continue through at least June.
$77,263
$57,581
$99,117
$54,235
$104,177
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
$180,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Law Enforcement Services
YTD Through May
Expected Actual Budget
16 Page 19 of 47
Quarterly Financial Report Through May 2020 17
Miscellaneous revenues consist of investment earnings, income from facility rentals, revenue
collected on golf cart rentals at the Auburn Golf Course, contributions and donations, and other
income including the quarterly purchasing card (P-card) rebate monies. Revenues collected
through May 2020 in this category totaled $502,000 and were under budget expectations by
$130,000, or 20.5%. The majority of the unfavorable variance to budget was in the rents and
leases category for facility rentals and includes refunds on facilities that were reserved prior to
COVID-19. This also includes the fact that there no rental revenue was generated for golf carts at
the Auburn Golf Course as it was closed for the majority of March and all of April.
$29,385
-$34,237
$93,530
$247,500
$291,000
-$100,000
-$50,000
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Culture & Recreation Revenues
YTD Through May
Expected Actual Budget
2019 2020 2020
Month YTD Actual YTD Budget YTD Actual Amount Amount
Interest & Investments 209,393$ 132,750$ 192,636$ (16,757)$ (8.0)%59,886$ 45.1 %
Rents & Leases 423,370 372,800 210,129 (213,241)(50.4)%(162,671) (43.6)%
Contributions & Donations 15,460 7,700 4,550 (10,910)(70.6)%(3,150) (40.9)%
Other Miscellaneous Revenue 187,444 118,167 94,562 (92,883)(49.6)%(23,605) (20.0)%
YTD Total 835,667$ 631,417$ 501,876$ (333,791)$ (39.9)%(129,540)$ (20.5)%
Miscellaneous Revenues by Type
Through May 2020
2020 vs. 2019 2020 vs. Budget
Percentage Percentage
17 Page 20 of 47
Quarterly Financial Report Through May 2020 18
Real Estate Excise Tax (REET) revenue is receipted into the Capital Improvement Projects
Fund and is used for governmental capital projects. REET revenue represents taxes on the sale
of both commercial properties and single-family residences. REET revenues collected through
May 2020 totaled $1.4 million and exceeds budget expectations by $362,000. Sales activity
through this reporting period includes the sale of several warehouses, multi-family complexes and
single family homes.
2019 2020 2020
Month Actual Budget Actual Amount Amount
Jan 387,084$ 208,500$ 214,936$ (172,147)$ (44.5)%6,436$ 3.1 %
Feb 208,857 208,500 455,986 247,129 118.3 %247,486 118.7 %
Mar 232,233 208,500 214,029 (18,204) (7.8)%5,529 2.7 %
Apr 318,475 208,500 273,949 (44,526) (14.0)%65,449 31.4 %
May 375,246 208,500 245,815 (129,431) (34.5)%37,315 17.9 %
Jun 481,934 208,500 #N/A #N/A #N/A %#N/A #N/A %
Jul 352,378 208,500 #N/A #N/A #N/A %#N/A #N/A %
Aug 452,068 208,500 #N/A #N/A #N/A %#N/A #N/A %
Sep 400,173 208,500 #N/A #N/A #N/A %#N/A #N/A %
Oct 414,124 208,500 #N/A #N/A #N/A %#N/A #N/A %
Nov 1,046,103 208,500 #N/A #N/A #N/A %#N/A #N/A %
Dec 553,301 208,900 #N/A #N/A #N/A %#N/A #N/A %
YTD Total 1,521,895$ 1,042,500$ 1,404,716$ (117,179)$ (7.7)%362,216$ 34.7 %
Real Estate Excise Tax Revenues
May 2020
2020 vs. 2019 2020 vs. Budget
Percentage Percentage
18 Page 21 of 47
Quarterly Financial Report Through May 2020 19
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
$3.5
$4.0
$4.5
$5.0
$5.5
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecMillionsReal Estate Excise Tax
2020 Budget
2020 YTD Actual
2019 Actual
$4.6 $4.3
$3.6 $3.8
$5.2
$1.4
$0.0
$1.0
$2.0
$3.0
$4.0
$5.0
$6.0
2015 2016 2017 2018 2019 2020 YTDMillionsReal Estate Excise Tax Revenues
Actuals
19 Page 22 of 47
Quarterly Financial Report Through May 2020 20
Street Funds
This section provides a financial overview of the City’s three street funds for the period ending
May 31, 2020. The City’s three street funds include the Arterial Street Fund (Fund 102), the
Local Street Fund (Fund 103), and the Arterial Street Preservation Fund (Fund 105).
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. As of May 31, 2020 there were 26 separate street projects
budgeted in this fund.
Through May 2020, revenues collected totaled $249,000 as compared to collections of $934,000
through May last year. Total expenditures through May were $344,000 as compared to $991,000
expended through May 2019. Variances in revenues and expenditures are largely due to the
timing of capital expenditures and any subsequent reimbursement via grants and/or operating
transfers. Expenditure timing is generally determined by the current phase of each individual
capital project; expenditures tend to increase as projects move from design phase into
construction.
Fund 102 - Arterial Street 2019
Summary of Sources and Uses 2020 2020 YTD 2020 YTD 2019 YTD
Report Period: May 2020 Budget Budget Actual Actual Amount
Revenues
Federal Grants 5,535,770$ 1,457,232$ -$ 382,510$ (1,457,232)$ (100.0)%
State And Local Grants 730,000 216,667 - - (216,667) (100.0)%
Motor Vehicle Fuel and Multimodal Taxes 620,000 226,360 212,719 222,361 (13,642) (6.0)%
Developer Contributions - - - - -
Miscellaneous Revenue - - 14,469 - 14,469
Operating Transfer In 2,947,194 1,101,920 13,993 310,038 (1,087,927) (98.7)%
Investment Income 26,800 10,727 7,660 18,596 (3,067) (28.6)%
Total Revenues 9,859,764$ 3,129,572$ 248,841$ 933,506$ (2,880,731)$ (92.0)%
Expenditures
Salary and Benefits 397,000$ 162,150$ 196,675$ 117,848$ (34,524)$ (21.3)%
Capital Outlay 10,096,046 3,825,821 70,151 660,639 3,755,670 98.2 %
Subtotal - Capital Project Expenditures 10,493,046 3,987,971 266,826 778,487 3,721,145 93.3 %
Services and Charges 400,000 104,778 43,456 44,422 61,322 58.5 %
Interfund Payments for Services 80,100 33,375 33,375 32,542 - 0.0 %
Debt Service Principal and Interest 207,600 123,329 - 123,720 123,329 100.0 %
Operating Transfer Out - - - 12,094 -
Total Expenditures 11,180,746$ 4,249,453$ 343,657$ 991,265$ 3,905,796$ 91.9 %
Net Change in Fund Balance (1,320,982)$ (1,119,881)$ (94,816)$ (57,759)$ 1,025,065$ 91.5 %
Beg. Fund Balance, January 2020 1,578,740$
Net Change in Fund Balance, 2020 (94,816)
Ending Fund Balance, May 2020 1,483,924$
2020 Budgeted Ending Fund Balance 257,758$
2020 2020 YTD Budget vs. Actual
Favorable (Unfavorable)
Percentage
20 Page 23 of 47
Quarterly Financial Report Through May 2020 21
The table below presents the status of the projects with the most significant budget impact on the
fund. Many capital projects are budgeted over multiple years; what is displayed below is the 2020
portion of each project’s budget and year-to-date expenditures.
Name 2020 Budget YTD Actual Remaining
F Street SE Non-Motorized Improvements $3.5M $0.0M $3.5M
AWS Improvements - Hemlock St SE to Poplar St SE $2.2M $0.0M $2.2M
Lea Hill Safe Routes to Schools $1.4M $0.0M $1.4M
All Other Projects (23 Others Budgeted)$3.3M $0.2M $3.1M
Total $10.5M $0.3M $10.2M
Fund 102 - Arterial Street
Capital Projects Status *
21 Page 24 of 47
Quarterly Financial Report Through May 2020 22
Fund 103 – Local Street Fund
The Local Street Fund is a special revenue fund used for local street preservation. Effective
January 1, 2019 through 2020 this fund is funded at a specific annual amount by real estate
excise tax (REET 2) whereas, previously, the funding source was sales tax on construction.
Through May 2020, revenues in this fund totaled $598,000, which is slightly higher than budget
expectations due to strong performance in interest earnings. This compares to collections of
$619,000 through May 2019. Expenditures through May were $386,000 and compare to
expenditures of $121,000 in the same period last year. Several inclement weather situations
during Q1-2019 were not conducive to street construction. Highlighted in the table below and
shown in the following graph are the fund’s total expenditures related to capital projects.
Fund 103 - Local Street Fund 2019
Summary of Sources and Uses 2020 2020 YTD 2020 YTD 2019 YTD
Report Period: May 2020 Budget Budget Actual Actual Amount
Revenues
Sales Tax on Construction -$ -$ -$ -$ -$
Operating Transfer In 1,900,000 587,500 587,500$ 587,500 - 0.0 %
Interest Earnings 2,000 788 10,301$ 31,431 9,513 1206.7 %
Total Revenues 1,902,000$ 588,288$ 597,801$ 618,931$ 9,513$ 1.6 %
Expenditures
Capital Salary and Benefits 162,391 54,510 52,953 9,807 1,557 2.9 %
Capital Outlay 2,950,143 330,122 318,134 97,604 11,988 3.6 %
Subtotal - Capital Project Expenditures 3,112,534 384,633 371,087 107,411 13,545 3.5 %
Admin Salary and Benefits - - 8,430 7,314 (8,430)$
Admin Services and Charges 700 192 301 297 (109) (56.7)%
Interfund Payments for Services 15,600 6,500 6,500 6,333 - 0.0 %
Operating Transfer Out - - - - -
Total Expenditures 3,128,834$ 391,325$ 386,319$ 121,356$ 5,006$ 1.3 %
Net Change in Fund Balance (1,226,834)$ 196,964$ 211,483$ 497,575$ 14,519$ 7.4 %
Beg. Fund Balance, January 2020 2,419,115$
Net Change in Fund Balance, 2020 211,483
Ending Fund Balance, May 2020 2,630,598$
2020 Budgeted Ending Fund Balance 1,192,281$
2020 2020 YTD Budget vs. Actual
Favorable (Unfavorable)
Percentage
22 Page 25 of 47
Quarterly Financial Report Through May 2020 23
The table below presents the status of the projects with the most significant budget impact on the
fund. Many capital projects are budgeted over multiple years; what is displayed below is the 2020
portion of each project’s budget and year-to-date expenditures.
Name 2020 Budget YTD Actual Remaining
Local Street Improvement Prgram $1.9M $0.0M $1.9M
2019 Local Street Reconstruction $0.8M $0.3M $0.6M
2020 Local Street Reconstruction $0.4M $0.1M $0.2M
All Other Projects (2 Others Budgeted)$0.0M $0.0M $0.0M
Total $3.1M $0.4M $2.7M
*Components may not sum to total due to rounding.
Fund 103 - Local Street
Capital Projects Status*
23 Page 26 of 47
Quarterly Financial Report Through May 2020 24
Fund 105 – Arterial Street Preservation Fund
The Arterial Street Preservation Fund is a special revenue fund that 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. Major projects budgeted within the Arterial Street
Preservation Fund in 2020 include Auburn Way North Preservation (Phase 2), Auburn Way North
Preservation (Phase 3) and 2020 Arterial Street Preservation. Through May 2020 revenues
totaled $983,000, which is approximately $174,000 lower than the same period last year. This is
primarily due to the timing associated with construction projects and their subsequent cost
reimbursements from grants and transfers-in.
Expenditures through May were $522,000 as compared to $461,000 through last May.
Historically, the majority of this fund’s expenditures occur in the second half of each year due to
the weather sensitivity of pavement construction (this work needs to be done primarily in the
summer and early fall). Highlighted in the table below and shown in the following graph are the
fund’s total expenditures related to capital projects.
Fund 105 - Arterial Street Preservation 2019
Summary of Sources and Uses 2020 2020 YTD 2020 YTD 2019 YTD
Report Period: May 2020 Budget Budget Actual Actual Amount
Revenues
City Utility Tax 689,100$ 276,833$ 206,860$ 271,359$ (69,973)$ (25.3)%
Electric Utility Tax 718,700 387,840 380,323 388,080 (7,517) (1.9)%
Natural Gas Utility Tax 203,600 137,867 138,777 125,730 909 0.7 %
Cable TV Tax 193,900 97,852 96,150 97,891 (1,702) (1.7)%
Telephone Utility Tax 166,000 84,296 81,139 81,963 (3,157) (3.7)%
Garbage Utility Tax (External Haulers)22,400 9,333 11,077 9,853 1,744 18.7 %
Grants 3,880,589 494,521 9,514 - (485,007) (98.1)%
Operating Transfer In 818,020 335,586 51,950 162,761 (283,636) (84.5)%
Interest Earnings 29,900 12,458 7,297 19,129 (5,162) (41.4)%
Total Revenues 6,722,209$ 1,836,587$ 983,087$ 1,156,766$ (853,500)$ (46.5)%
Expenditures
Salary and Benefits 306,000$ 110,597$ 238,715$ 206,491$ (128,118)$ (115.8)%
Capital Outlay 6,803,224 1,092,362 282,627 254,244 809,735 74.1 %
Subtotal - Capital Project Expenditures 7,109,224 1,202,959 521,342 460,735 681,617 56.7 %
Supplies - - - - -
Services and Charges - - 985 - (985)
Operating Transfer Out - - - - -
Total Expenditures 7,109,224$ 1,202,959$ 522,326$ 460,735$ 680,632$ 56.6 %
Net Change in Fund Balance (387,015)$ 633,628$ 460,761$ 696,031$ (172,867)$ (27.3)%
Beg. Fund Balance, January 2020 1,211,811$
Net Change in Fund Balance, 2020 460,761
Ending Fund Balance, May 2020 1,672,572$
2020 Budgeted Ending Fund Balance 824,796$
2020 2020 YTD Budget vs. Actual
Favorable (Unfavorable)
Percentage
24 Page 27 of 47
Quarterly Financial Report Through May 2020 25
The table below presents the status of the projects with the most significant budget impact on the
fund. Many capital projects are budgeted over multiple years; what is displayed below is the 2020
portion of each project’s budget and year-to-date expenditures.
Name 2020 Budget YTD Actual Remaining
AWN Preservation Phase 3 $1.8M $0.1M $1.8M
AWN Preservation Phase 2 $1.5M $0.0M $1.5M
2020 Arterial Street Preservation $1.1M $0.1M $1.0M
All Other Projects (4 Others Budgeted)$2.7M $0.4M $2.3M
Total $7.1M $0.5M $6.6M
*Components may not sum to total due to rounding.
Capital Projects Status*
Fund 105 - Arterial Street Preservation
25 Page 28 of 47
Quarterly Financial Report Through May 2020 26
Fund 124 – Mitigation Fees
The Mitigation Fees fund is a special revenue fund funded from revenues from fees for new
development that are assessed at the time applications are received for development activity.
These revenues are used to address costs associated with City growth.
The fund houses two types of revenues: mitigation fees and impact fees. Mitigation fees are
variable charges collected as a result of State Environmental Policy Act (SEPA) reviews and the
City’s determination that a project must pay additional fees to compensate for a unique effect that
it has on the community. Impact fees are set charges collected automatically for a variety of
projects. These fees are adopted annually by the City Council based on projects anticipated in
the Capital Facilities Plan over the next six years.
The City received $568,000 in revenues in through May 2020, which is in line with budget
expectations for this point in the year. Expenditures were significantly below budget due to the
timing of capital projects funded by these revenues.
Fund 124 - Mitigation Fees
Summary of Sources and Uses
Report Period Through:Ending Ending
May 2020 Fund Balance Fund Balance
Transportation Impact Fees 800,000$ 2,952,194$ 4,006,140$ 234,930$ 13,993$ 7,914,451$
Traffic Migitation Fees - - 69,205 13,622 - 137,309
Fire Impact Fees 100,000 75,000 241,773 36,780 - 485,669
Fire Mitigation Fees - - 81 - - 81
Parks Impact Fees 200,000 2,121,728 3,170,854 94,500 22,040 5,377,154
Parks Mitigation Fees - 300,000 44,402 129,591 294,012 184,950
School Impact Admin Fees 2,000 - 60,515 1,242 - 85,493
Wetland Mitigation Fees - 5,000 29,561 - - 72,581
Interest and Investment Income 204,700 - 204,700 57,118 - 57,118
Fees in Lieu of Improvements - - 24,813 - - 27,020
Operating Transfers-In - - - - - -
Total 1,306,700$ 5,453,922$ 7,852,044$ 567,783$ 330,045$ 14,341,826$
Beginning Fund Balance, January 2020 14,104,088$
Net Change in Fund Balance, May 2020 237,738
Ending Fund Balance, May 2020 14,341,826$
2020 Budgeted Ending Fund Balance 7,852,044$
YTD ACTUALSBUDGET
Revenues ExpendituresRevenuesExpenditures
26 Page 29 of 47
Quarterly Financial Report Through May 2020 27
Enterprise Funds
Detailed income and expense statements for Enterprise and Internal Service funds can be found
in an attachment at the end of this report. The attachment provides operating and – as applicable
– capital fund reports for these funds showing budget, actuals, and variances. Operating funds
house all the operating costs along with debt service and financing obligations. Capital funds
show costs associated with capital acquisition and construction. Both the operating and capital
funds 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 exactly how much
working capital is available for current and planned projects. Data presented as of June 11, 2020.
Through May the Water Utility had operating income of $1.6 million as compared to $1.7 million
through May 2019. Total Water Fund operating revenues were $224,000 lower than 2019; about
half of this variance is due to weaker performance in water sales. Increases in residential sales
revenue were more than offset by decreases in most other categories, particularly commercial
and manufacturing. Also contributing to the reduced operating income is a decrease in
investment and lease income from 2019 to 2020. Operating expenditures in 2020 were down
$44,000, or 1.1% from 2019 due to decreases in supply and debt service costs.
Water sales by volume through April totaled 999,000 hundred cubic feet (ccf) as compared to 1.1
million ccf in 2019, a decrease of 5.5%. Consumption has been lower each month in 2020
compared to 2019 with the exception of the March billing for February consumption. Total
consumption decreased across all customer categories except single-family and irrigation,
resulting in the lowest YTD consumption in a five-year period. This is in line with a trend of
decreased year-over-year consumption on a per account basis due largely to conservation efforts
and appliance efficiency improvements, which are anticipated in the Utilities Comprehensive
Plan. COVID-19 mitigation efforts contributed to the decrease in commercial and manufacturing
consumption, as many businesses were required to close or operate at reduced capacity.
0
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
1,000,000
$0
$200
$400
$600
$800
$1,000
$1,200
$1,400
$1,600
$1,800
$2,000
CCFThousandsWater Revenues vs Water Sold
2020 vs 2019
2019 Water Sales ($)
2020 Water Sales ($)
2019 Water Sold (ccf)
2020 Water Sold (ccf)
27 Page 30 of 47
Quarterly Financial Report Through May 2020 28
Through May, the Sewer Utility finished with operating income of $911,000 as compared to $1.3
million through May 2019. Last year the fund saw a one-time $203,000 refund from the
Department of Revenue for overpayment of excise tax that significantly increased YTD revenues.
Consumption by volume through April 2020 is down 11.8% from 2019 due to reductions in
commercial consumption, which was exacerbated by COVID-19 mitigation efforts. This resulted in
a decrease of $141,000 in sewer service revenue.
Operating expenditures in the Sewer Utility were slightly below the same period in 2019 due to
the timing of intergovernmental payments.
Through May, the Stormwater Utility had operating income of $1.4 million compared with $1.3
million through May 2019. Operating revenues were up $34,000 compared to 2019 mainly due to
charges for City storm service. As most Stormwater Utility charges are flat rate, COVID-19 has
not had a significant effect on service revenue.
Operating expenditures in the Stormwater Utility were down $118,000 from 2019, contributing to
the higher operating income noted above. This variance is mainly due to the timing of certain
intergovernmental expenditures.
Through May 2020 the Solid Waste Utility Fund had $6.2 million in operating revenues,
compared to $4.9 million in operating expenditures. Note that YTD expenditures do not reflect the
payment to Waste Management for services provided in May, expected to be approximately $1
million, which will be paid in June. The City of Auburn’s Solid Waste services are outsourced to
Waste Management and to Republic Services, who manages the contract for the annexed areas.
As of June 11, 2020, solid waste customer and tonnage data were not available from the City’s
vendors; therefore, these statistics are being reported through April in this report. Through April
2020, Waste Management serviced 15,485 customers (79% of customers) and Republic Services
serviced 4,170 customers (21% of customers).
The current mix of solid waste customer account types is:
• 89.8% Residential
• 7.7% Commercial
• 2.5% Multifamily
The “diversion rate” is a measure of how much generated waste is not sent to the landfill; i.e.,
waste that is either recycled or collected yard waste. Through April 2020, the total diversion rate
was 28.7%, which represents a total of 6,000 tons of waste that was diverted from landfills.
28 Page 31 of 47
Quarterly Financial Report Through May 2020 29
2020 Tons Collected and Diversion Rates:
Of the total tonnage collected through April, 35% was from residential customers, 16% from
multifamily customers, and 49% from commercial customers, as shown in the following graph:
48.7%
20.4%
e: 17.3%
e: 28.7%
Garbage -
3,721 tons
(51.3%)
Yard Waste-
2,192 tons
(30.2%)
Recycling-
1,346 tons
(18.5%)
April 2020 Residential Waste
Stream
Garbage
Yard Waste
Recycling
Garbage-
2,689 tons
(79.6%)
Yard Waste-
183 tons
(5.4%)
Recycling-
505 tons
(15%)
April 2020 Multifamily Waste
Stream
Garbage
Yard Waste
Recycling
Total: 3,376 tons collected
Diversion Rate: 20.4%
Garbage-
8,475 tons
(82.7%)
Yard Waste-
51 tons
(0.5%)
Recycling-
1,719 tons
(16.8%)
April 2020 Commercial Waste
Stream
Garbage
Yard Waste
Recycling
Total: 10,246 tons collected
Diversion Rate: 17.3%
Garbage -
14,885 tons
(71.3%)
Yard Waste -
2,426 tons
(11.6%)
Recycling-
3,570 tons
(17.1%)
April 2020 Total Waste Stream
Garbage
Yard Waste
Recycling
Total: 20,881 tons collected
Diversion Rate: 28.7%
Total: 7,258 tons collected
Diversion Rate: 48.7%
29 Page 32 of 47
Quarterly Financial Report Through May 2020 30
In January 2019, the Auburn Municipal Airport transitioned from contracted management services
through a third-party management company, Airport Management Group (AMG), to management
of the Airport by City staff.
Through May 2020, the Airport Fund had operating income of $251,000 as compared with
operating income of $204,000 through May 2019. Operating revenues in the Airport Fund were
$72,000 less than the same period last year, largely due to reduced revenue for tie down and
hangar rent.
Operating expenditures in the Airport Fund were $119,000 less than the same period last year. A
large portion of this decrease is due to the purchase of aviation fuel for resale in 2019; fuel
purchases in 2020 have been significantly lower. The remaining variance consists largely of
payroll expenditures, which have decreased due to a vacant position at the Airport.
Through May 2020, the Cemetery Fund experienced operating income of $7,000 as compared
with an operating income of $90,000 through May 2019. Total sales revenue is down $101,000,
with significantly less revenues occurring in March and May of 2020 than the same period in
2019. Overall, operating revenues are down by $105,000, or 17.2% while operating expenditures
are down $23,000 or 4.3% from last year due largely to lower expenditures for inventory
purchases and repairs and maintenance.
30 Page 33 of 47
Quarterly Financial Report Through May 2020 31
Internal Service Funds
Operating expenditures within the Insurance Fund represent the premium cost pool that will be
allocated monthly to other City funds over the course of the year. As a result, the expenditure
balance gradually diminishes each month throughout the year.
No significant variances are reported in the Workers’ Compensation, Facilities, Innovation &
Technology, or Equipment Rental Funds.
Contact Information
This report is prepared by the Finance Department. Additional financial information can also be
viewed at our website: http://www.auburnwa.gov/. For any questions about this report please
contact Jamie Thomas at jdthomas@auburnwa.gov.
31 Page 34 of 47
SALES TAX SUMMARY
MAY 2020 SALES TAX DISTRIBUTIONS (FOR MARCH 2020 RETAIL ACTIVITY)
2019 Annual Total 2019 YTD 2020 YTD YTD 2019 Annual Total 2019 YTD 2020 YTD YTD
NAICS CONSTRUCTION (Nov '18-Oct '19)(Nov '18-Mar '19)(Nov '19 - Mar '20)% Diff NAICS AUTOMOTIVE (Nov '18-Oct '19)(Nov '18-Mar '19)(Nov '19 - Mar '20)% Diff
236 Construction of Buildings 1,219,472 375,276 638,756 70.2%441 Motor Vehicle and Parts Dealer 3,809,399 1,527,764 1,209,601 -20.8%
237 Heavy and Civil Construction 132,101 43,169 78,501 81.8%447 Gasoline Stations 259,864 109,183 94,026 -13.9%
238 Specialty Trade Contractors 840,982 342,066 297,854 -12.9%TOTAL AUTOMOTIVE 4,069,263$ 1,636,947$ 1,303,628$ -20.4%
TOTAL CONSTRUCTION 2,192,555$ 760,510$ 1,015,111$ 33.5%Overall Change from Previous Year (333,319)$
Overall Change from Previous Year 254,601$
2019 Annual Total 2019 YTD 2020 YTD YTD
2019 Annual Total 2019 YTD 2020 YTD YTD NAICS RETAIL TRADE (Nov '18-Oct '19)(Nov '18-Mar '19)(Nov '19 - Mar '20)% Diff
NAICS MANUFACTURING (Nov '18-Oct '19)(Nov '18-Mar '19)(Nov '19 - Mar '20)% Diff 442 Furniture and Home Furnishings 221,841 91,440 81,709 -10.6%
311 Food Manufacturing 9,140 2,580 4,230 63.9%443 Electronics and Appliances 277,403 121,982 117,545 -3.6%
312 Beverage and Tobacco Products 12,690 5,162 4,868 -5.7%444 Building Material and Garden 651,706 235,342 237,052 0.7%
313 Textile Mills 326 135 721 432.6%445 Food and Beverage Stores 406,230 159,923 178,431 11.6%
314 Textile Product Mills 2,965 1,421 1,204 -15.3%446 Health and Personal Care Store 426,130 183,773 164,757 -10.3%
315 Apparel Manufacturing 767 192 455 137.3%448 Clothing and Accessories 1,236,033 511,224 454,330 -11.1%
316 Leather and Allied Products 307 183 85 -53.5%451 Sporting Goods, Hobby, Books 254,383 109,675 109,213 -0.4%
321 Wood Product Manufacturing 13,028 5,653 4,945 -12.5%452 General Merchandise Stores 818,123 356,963 366,399 2.6%
322 Paper Manufacturing 10,180 5,765 1,532 -73.4%453 Miscellaneous Store Retailers 917,046 373,556 427,033 14.3%
323 Printing and Related Support 46,449 17,375 17,100 -1.6%454 Nonstore Retailers 227,559 99,604 103,543 4.0%
324 Petroleum and Coal Products 8,499 3,218 1,386 -56.9%TOTAL RETAIL TRADE 5,436,454$ 2,243,482$ 2,240,012$ -0.2%
325 Chemical Manufacturing 11,220 3,669 4,183 14.0%Overall Change from Previous Year (3,470)$
326 Plastics and Rubber Products 7,666 2,866 2,836 -1.0%
327 Nonmetallic Mineral Products 19,762 7,447 3,928 -47.3%
331 Primary Metal Manufacturing 48,894 25,122 18,892 -24.8%2019 Annual Total 2019 YTD 2020 YTD YTD
332 Fabricated Metal Product Manuf 29,751 14,753 9,080 -38.5%NAICS SERVICES (Nov '18-Oct '19)(Nov '18-Mar '19)(Nov '19 - Mar '20)% Diff
333 Machinery Manufacturing 21,356 12,211 7,831 -35.9%51*Information 667,861 274,671 a 267,940 -2.5%
334 Computer and Electronic Product 8,921 1,770 2,310 30.5%52*Finance and Insurance 138,176 56,941 58,947 3.5%
335 Electric Equipment, Appliances 1,213 114 3,498 2976.2%53*Real Estate, Rental, Leasing 434,301 189,484 157,878 -16.7%
336 Transportation Equipment Man 510,518 190,165 49,526 -74.0%541 Professional, Scientific, Tech 344,043 135,151 148,605 10.0%
337 Furniture and Related Products 17,907 12,058 4,566 -62.1%551 Company Management 1,147 26 20 -20.8%
339 Miscellaneous Manufacturing 39,336 15,761 14,149 -10.2%56*Admin. Supp., Remed Svcs 522,491 208,593 233,617 12.0%
TOTAL MANUFACTURING 820,898$ 327,620$ 157,323$ -52.0%611 Educational Services 45,995 14,309 13,167 -8.0%
Overall Change from Previous Year (170,297)$ 62*Health Care Social Assistance 93,305 42,221 44,887 6.3%
71*Arts and Entertainment 119,538 32,851 34,326 4.5%
72*Accommodation and Food Svcs 1,469,344 581,492 493,474 -15.1%
2019 Annual Total 2019 YTD 2020 YTD YTD 81*Other Services 606,743 245,159 209,358 -14.6%
NAICS TRANSPORTATION AND WAREHOUSING (Nov '18-Oct '19)(Nov '18-Mar '19)(Nov '19 - Mar '20)% Diff 92*Public Administration 2,204 627 708 12.8%
481 Air Transportation 0 0 0 N/A TOTAL SERVICES 4,445,147$ 1,781,526$ 1,662,925$ -6.7%
482 Rail Transportation 22,935 9,795 8,141 -16.9%Overall Change from Previous Year (118,601)$
484 Truck Transportation 17,265 6,056 11,043 82.3%
485 Transit and Ground Passengers 27 18 0 -100.0%
488 Transportation Support 37,253 17,201 19,577 13.8%2019 Annual Total 2019 YTD 2020 YTD YTD
491 Postal Service 727 306 301 -1.7%NAICS MISCELLANEOUS (Nov '18-Oct '19)(Nov '18-Mar '19)(Nov '19 - Mar '20)% Diff
492 Couriers and Messengers 285 125 92 -26.7%000 Unknown 0 0 0 N/A
493 Warehousing and Storage 10,217 4,823 4,746 -1.6%111-115 Agriculture, Forestry, Fishing 4,807 2,638 2,687 1.9%
TOTAL TRANSPORTATION 88,710$ 38,325$ 43,899$ 14.5%211-221 Mining & Utilities 29,481 8,623 7,881 -8.6%
Overall Change from Previous Year 5,574$ 999 Unclassifiable Establishments 230,217 94,879 88,706 -6.5%
TOTAL SERVICES 264,505$ 106,139$ 99,274$ -6.5%
Overall Change from Previous Year (6,865)$
2019 Annual Total 2019 YTD 2020 YTD YTD
NAICS WHOLESALE TRADE (Nov '18-Oct '19)(Nov '18-Mar '19)(Nov '19 - Mar '20)% Diff
423 Wholesale Trade, Durable Goods 1,169,244 b 478,247 411,570 -13.9%GRAND TOTAL 18,813,547$ 7,492,865$ 7,056,076$
424 Wholesale Trade, Nondurable 316,221 116,439 116,135 -0.3%Overall Change from Previous Year (436,789)$ -5.8%
425 Wholesale Electronic Markets 10,550 3,629 6,199 70.8%
TOTAL WHOLESALE 1,496,015$ 598,316$ 533,904$ -10.8%Total May 2020 Sales Tax Distributions 1,221,435$
Overall Change from Previous Year (64,412)$ (427,757)$
Percent Decrease from May 2019
Comparisons:
Includes Adjustments in excess of +/- $10,000.May 2019 7,492,865 5,843,673 1,649,192$
a. WA State Department of Revenue audit adjustment to sales tax returns for February 2019 Reporting (adjustment: $14,165).May 2018 7,554,016 5,971,253 1,582,763$
b. WA State Department of Revenue audit adjustment to sales tax returns for August 2019 Reporting (adjustment: $10,411).
05/22/20
Prepared by Auburn Finance Department
-25.9%
32Page 35 of 47
Budget
YTD
Actual Variance Budget
YTD
Actual Variance Budget
YTD
Actual Variance Budget
YTD
Actual Variance
OPERATING FUND:460 460 461 461 462 462
OPERATING REVENUES
Charges For Service 16,116,800 5,241,186 (10,875,614) 9,305,700 3,550,453 (5,755,247) 18,546,800 6,963,125 (11,583,675) 10,328,200 4,279,235 (6,048,965)
Grants - - - - - -
Interest Earnings 20,000 49,530 29,530 20,000 28,473 8,473 2,500 2,959 459 15,000 29,248 14,248
Rents, Leases, Concessions, & Other 187,000 13,657 (173,343) 69,000 110 (68,890) - - - 56,000 6,379 (49,621)
TOTAL OPERATING REVENUES 16,323,800 5,304,373 (11,019,427) 9,394,700 3,579,037 (5,815,663) 18,549,300 6,966,084 (11,583,216) 10,399,200 4,314,862 (6,084,338)
OPERATING EXPENSES
Salaries & Wages 2,568,653 977,205 1,591,448 1,536,511 603,312 933,199 - - - 2,615,537 979,541 1,635,996
Benefits 1,469,758 502,273 967,485 858,756 303,858 554,898 - - - 1,458,069 507,022 951,047
Supplies 364,244 89,520 274,724 164,550 29,428 135,122 - - - 84,550 20,683 63,867
Other Service Charges 4,520,767 1,055,436 3,465,331 3,478,200 1,008,967 2,469,233 18,397,800 5,914,768 12,483,032 2,070,740 458,355 1,612,385
Intergovernmental Services (Less Transfers Out)- - - - - -
Waste Management Payments
Sewer Metro Services - - -
Debt Service Interest 1,040,500 346,086 694,414 231,600 114,420 117,180 - - - 294,600 161,025 133,575
Interfund Operating Rentals & Supplies 1,844,067 775,740 1,068,327 1,443,267 608,382 834,885 - - - 1,838,700 772,788 1,065,912
TOTAL OPERATING EXPENSES 11,807,989 3,746,261 8,061,728 7,712,884 2,668,366 5,044,518 18,397,800 5,914,768 12,483,032 8,362,196 2,899,413 5,462,783
OPERATING REVENUES LESS EXPENSES
BEFORE DEPRECIATION 4,515,811 1,558,112 (2,957,699) 1,681,816 910,670 (771,146) 151,500 1,051,316 899,816 2,037,004 1,415,448 (621,556)
NON-OPERATING REVENUES
Operating Transfers-in - - -
Intergovernmental Loan 3,095,821 55,022 3,040,799
Other Non-Operating Revenues -
Revenue Bond Proceeds 3,726,400
NON-OPERATING EXPENSES
Transfer to Capital Subfund 14,220,292 604,736 13,615,556 - - - - - -
Other Operating Transfers-out 390,308 2,316 387,992 315,681 2,316 313,365 391,081 76,316 314,765
Debt Service Principal 1,638,200 - 1,638,200 575,700 - 575,700 452,500 - 452,500
Net Change in Restricted Net Assets - - - - 15,827 15,827 - - -
Interfund Loan Repayment
Other Non-Operating Expenses
BEGINNING WORKING CAPITAL - January 1, 2020 10,081,559 10,081,559 - 6,915,411 6,915,411 - 3,724,829 3,724,829 - 6,354,773 6,354,773 -
ENDING WORKING CAPITAL - May 31, 2020 5,170,791 11,087,640 5,916,849 7,705,846 7,807,939 102,093 3,876,329 4,776,145 899,816 7,548,196 7,693,905 145,709
NET CHANGE IN WORKING CAPITAL (see Note)(4,910,768) 1,006,081 5,916,849 790,435 892,528 102,093 151,500 1,051,316 899,816 1,193,423 1,339,132 145,709
CAPITAL FUND:
CAPITAL REVENUES
Interest Revenue 10,000 279 (9,721) 80,000 52,314 (27,686) 80,000 50,643 (29,357)
Grants - - - 174,120 - (174,120)
Contributions - - - - - - - - -
Other Non-Operating Revenue - - - - - - - - -
Increase In Contributions - System Development 960,200 214,958 (745,242) 670,500 49,459 (621,041) 501,800 172,203 (329,597)
Interfund Revenues - - - - - - - - -
Increase In Contributions - FAA - - - - - - - - -
Proceeds of Debt Activity - - - - - - - - -
Transfers In from Operating Sub-Fund 14,220,292 604,736 (13,615,556) - - - - - -
Transfer In from Other Funds - - - - - - - -
TOTAL CAPITAL REVENUES 15,190,492 819,973 (14,370,519) 750,500 101,773 (648,727) 755,920 222,847 (533,073)
CAPITAL EXPENSES
Other Non-Operating Expense - - - - 8,119 (8,119) - - -
Increase In Fixed Assets - Salaries 353,600 131,221 222,379 78,600 48,409 30,191 130,000 29,984 100,016
Increase In Fixed Assets - Benefits 141,400 62,690 78,710 31,400 23,222 8,178 52,000 13,308 38,692
Increase In Fixed Assets - Services 400 - 400 2,000 - 2,000 2,000 - 2,000
Increase In Fixed Assets - Site Improvements 122,000 4,776 117,224 - - - - -
Increase In Fixed Assets - Equipment - - - - - - - - -
Increase In Fixed Assets - Construction 16,460,553 985,381 15,475,172 3,959,842 532,089 3,427,753 2,263,293 184,783 2,078,510
Operating Transfers Out 50,000 50,000 - 50,000 50,000 - 50,000 50,000 -
TOTAL CAPITAL EXPENSES 17,127,953 1,234,067 15,893,886 4,121,842 661,838 3,460,004 2,497,293 278,075 2,219,218
BEGINNING WORKING CAPITAL - January 1, 2020 4,148,158 4,148,158 - 11,517,647 11,517,647 - 10,362,806 10,362,806 -
2,210,697 3,734,064 1,523,367 8,146,305 10,957,581 2,811,276 8,621,433 10,307,578 1,686,145
NET CHANGE IN WORKING CAPITAL (see Note)(1,937,461) (414,094) 1,523,367 (3,371,342) (560,066) 2,811,276 (1,741,373) (55,228) 1,686,145
Total Change in Working Capital (6,848,229) 591,988 7,440,217 (2,580,907) 332,462 2,913,369 151,500 1,051,316 899,816 (547,950) 1,283,904 1,831,854
(*) Depreciation 3,829,600 1,575,476 2,450,100 976,946 - - 2,315,100 884,823
OPERATING & CAPITAL FUNDS
WATER
ENTERPRISE FUNDS
SEWER SEWER METRO STORMThrough May 2020
(*) Debt service interest as shown represents actual cash outlay. Debt service principal represents actual expenditures; payments will be made as scheduled in December 2020. Working Capital = Current Assets
minus Current Liabilities
ENDING WORKING CAPITAL - May 31, 2020
See note
33Page 36 of 47
OPERATING FUND:
OPERATING REVENUES
Charges For Service
Grants
Interest Earnings
Rents, Leases, Concessions, & Other
TOTAL OPERATING REVENUES
OPERATING EXPENSES
Salaries & Wages
Benefits
Supplies
Other Service Charges
Intergovernmental Services (Less Transfers Out)
Waste Management Payments
Sewer Metro Services
Debt Service Interest
Interfund Operating Rentals & Supplies
TOTAL OPERATING EXPENSES
OPERATING REVENUES LESS EXPENSES
BEFORE DEPRECIATION
NON-OPERATING REVENUES
Operating Transfers-in
Intergovernmental Loan
Other Non-Operating Revenues
Revenue Bond Proceeds
NON-OPERATING EXPENSES
Transfer to Capital Subfund
Other Operating Transfers-out
Debt Service Principal
Net Change in Restricted Net Assets
Interfund Loan Repayment
Other Non-Operating Expenses
BEGINNING WORKING CAPITAL - January 1, 2020
ENDING WORKING CAPITAL - May 31, 2020
NET CHANGE IN WORKING CAPITAL (see Note)
CAPITAL FUND:
CAPITAL REVENUES
Interest Revenue
Grants
Contributions
Other Non-Operating Revenue
Increase In Contributions - System Development
Interfund Revenues
Increase In Contributions - FAA
Proceeds of Debt Activity
Transfers In from Operating Sub-Fund
Transfer In from Other Funds
TOTAL CAPITAL REVENUES
CAPITAL EXPENSES
Other Non-Operating Expense
Increase In Fixed Assets - Salaries
Increase In Fixed Assets - Benefits
Increase In Fixed Assets - Services
Increase In Fixed Assets - Site Improvements
Increase In Fixed Assets - Equipment
Increase In Fixed Assets - Construction
Operating Transfers Out
TOTAL CAPITAL EXPENSES
BEGINNING WORKING CAPITAL - January 1, 2020
NET CHANGE IN WORKING CAPITAL (see Note)
Total Change in Working Capital
(*) Depreciation
OPERATING & CAPITAL FUNDS
Through May 2020
Working Capital = Current Assets
minus Current Liabilities
ENDING WORKING CAPITAL - May 31, 2020
See note
Budget
YTD
Actual Variance Budget
YTD
Actual Variance Budget
YTD
Actual Variance Budget
YTD
Actual Variance
464 464 465 465 466 466 -
16,165,300 6,245,855 (9,919,445) 1,378,000 483,601 (894,399) 1,086,000 506,901 (579,099) - - -
88,600 1,133 (87,467) 1,000 - (1,000) - -
97,700 19,417 (78,283) 7,800 3,744 (4,056) 1,000 3,287 2,287 23,100 2,757 (20,343)
- - - 6,100 9,033 2,933 - - -
16,351,600 6,266,405 (10,085,195) 1,392,900 496,378 (896,523) 1,087,000 510,188 (576,812) 23,100 2,757 (20,343)
- - - 236,143 80,858 155,285 480,197 187,469 292,728 - - -
- - - 169,808 42,973 126,835 296,246 106,552 189,694 175,000 6,743 168,257
53,400 2,699 50,701 307,000 17,011 289,989 221,700 101,641 120,059 - - -
2,480,175 630,756 1,849,419 213,800 85,405 128,395 157,400 26,019 131,381 5,600 908,242 (902,642)
- - - - - - - - - - - -
13,485,300 3,950,745 9,534,555
- - - 100 34 66 - - - - - -
642,300 272,617 369,683 46,100 19,208 26,892 196,000 81,667 114,333 - - -
16,661,175 4,856,818 11,804,357 972,951 245,490 727,461 1,351,543 503,348 848,195 180,600 914,985 (734,385)
(309,575) 1,409,587 1,719,162 419,949 250,887 (169,062) (264,543) 6,840 271,383 (157,500) (912,228) (754,728)
100,000 - (100,000) - - -
355,400 28,233 - -
22,877 579 22,298 - - - - - -
- - - - - -
- (78,809) (78,809) - - -
12,200 11,627 573
5,600,577 5,600,577 - 360,122 360,122 - 525,725 525,725 - 1,772,926 1,772,926 -
5,268,125 7,009,585 1,741,460 412,471 649,959 237,488 361,182 532,565 171,383 1,615,426 860,698 (754,728)
(332,452) 1,409,008 1,741,460 52,349 289,837 237,488 (164,543) 6,840 171,383 (157,500) (912,228) (754,728)
500 1,575 1,075 - 989 989
165,000 - (165,000) - - -
- - - - - -
- - - - - -
- - - - - -
3,812,598 - (3,812,598) - - -
- - - - - -
355,400 28,233 (327,167) - - -
- - - 55,400 12,789 (42,611)
4,333,498 29,808 (4,303,690) 55,400 13,779 (41,621)
- - - - - -
4,300 76 4,224 - 4,139 (4,139)
1,700 24 1,676 - 2,151 (2,151)
100 - 100 100 - 100
- - - -
- - - -
4,650,290 215,772 4,434,518 405,400 9,827 395,573
25,000 - 25,000 - - -
4,681,390 215,873 4,465,517 405,500 16,116 389,384
426,611 426,611 - 353,252 353,252 -
78,719 240,546 161,827 3,152 350,915 347,763
(347,892) (186,065) 161,827 (350,100) (2,337) 347,763
(332,452) 1,409,008 (295,543) 103,772 399,315 (514,643) 4,502 519,145 (157,500) (912,228) (754,728)
21,100 7,841 519,700 177,556 45,000 13,034 - -
Note: Doesn't include June's Waste Management payment
for services through May, expected to be approx. $1M.
(*) Debt service interest as shown represents actual cash outlay. Debt service principal represents actual expenditures;
payments will be made as scheduled in December 2020.
ENTERPRISE FUNDS
SOLID WASTE AIRPORT CEMETERY
INTERNAL SERVICE FUNDS
INSURANCE
See note below
34Page 37 of 47
OPERATING FUND:
OPERATING REVENUES
Charges For Service
Grants
Interest Earnings
Rents, Leases, Concessions, & Other
TOTAL OPERATING REVENUES
OPERATING EXPENSES
Salaries & Wages
Benefits
Supplies
Other Service Charges
Intergovernmental Services (Less Transfers Out)
Waste Management Payments
Sewer Metro Services
Debt Service Interest
Interfund Operating Rentals & Supplies
TOTAL OPERATING EXPENSES
OPERATING REVENUES LESS EXPENSES
BEFORE DEPRECIATION
NON-OPERATING REVENUES
Operating Transfers-in
Intergovernmental Loan
Other Non-Operating Revenues
Revenue Bond Proceeds
NON-OPERATING EXPENSES
Transfer to Capital Subfund
Other Operating Transfers-out
Debt Service Principal
Net Change in Restricted Net Assets
Interfund Loan Repayment
Other Non-Operating Expenses
BEGINNING WORKING CAPITAL - January 1, 2020
ENDING WORKING CAPITAL - May 31, 2020
NET CHANGE IN WORKING CAPITAL (see Note)
CAPITAL FUND:
CAPITAL REVENUES
Interest Revenue
Grants
Contributions
Other Non-Operating Revenue
Increase In Contributions - System Development
Interfund Revenues
Increase In Contributions - FAA
Proceeds of Debt Activity
Transfers In from Operating Sub-Fund
Transfer In from Other Funds
TOTAL CAPITAL REVENUES
CAPITAL EXPENSES
Other Non-Operating Expense
Increase In Fixed Assets - Salaries
Increase In Fixed Assets - Benefits
Increase In Fixed Assets - Services
Increase In Fixed Assets - Site Improvements
Increase In Fixed Assets - Equipment
Increase In Fixed Assets - Construction
Operating Transfers Out
TOTAL CAPITAL EXPENSES
BEGINNING WORKING CAPITAL - January 1, 2020
NET CHANGE IN WORKING CAPITAL (see Note)
Total Change in Working Capital
(*) Depreciation
OPERATING & CAPITAL FUNDS
Through May 2020
Working Capital = Current Assets
minus Current Liabilities
ENDING WORKING CAPITAL - May 31, 2020
See note
Budget
YTD
Actual Variance Budget
YTD
Actual Variance Budget
YTD
Actual Variance Budget
YTD
Actual Variance
- - 568 568 560 560
1,150,500 437,385 (713,115) 3,490,600 1,466,414 (2,024,186) 6,587,500 2,758,493 (3,829,007) 2,085,395 837,211 (1,248,184)
- - - - - -
61,400 10,918 (50,482) 23,200 5,943 (17,257) 8,000 10,704 2,704 - 10,572 10,572
50,000 - (50,000) - 2,985 2,985 - - - - 45,657 45,657
1,261,900 448,303 (813,597) 3,513,800 1,475,342 (2,038,458) 6,595,500 2,769,197 (3,826,303) 2,085,395 893,440 (1,191,955)
- - - 760,093 319,156 440,937 2,159,916 882,417 1,277,499 624,179 321,185 302,994
250,000 25,074 224,926 466,389 176,671 289,718 1,180,645 404,801 775,844 354,656 141,426 213,230
- - - 140,220 43,353 96,867 460,150 241,840 218,310 1,091,200 369,060 722,140
455,315 141,505 313,810 2,324,560 502,053 1,822,507 2,970,900 1,115,554 1,855,346 504,100 170,068 334,032
- - - - - - - - - - - -
- - - - - - - - - 1,500 247 1,253
128,100 53,375 74,725 161,400 67,250 94,150 185,900 77,458 108,442 304,000 126,759 177,241
833,415 219,954 613,461 3,852,662 1,108,483 2,744,179 6,957,511 2,722,071 4,235,440 2,879,635 1,128,745 1,750,890
428,485 228,350 (200,135) (338,862) 366,859 705,721 (362,011) 47,126 409,137 (794,240) (235,305) 558,935
500,000 - (500,000) 269,953 - (269,953) - - -
500,000 - 500,000
698,700 - 698,700 - - - - - -
- - -
- - - - - - - - -
- 49,840 (49,840)
1,518,193 1,518,193 - 1,309,854 1,309,854 - 2,561,836 2,561,836 - 2,517,516 2,517,516 -
1,946,678 1,746,543 (200,135) 772,292 1,676,713 904,421 1,969,778 2,608,962 639,184 1,723,276 2,282,211 558,935
428,485 228,350 (200,135) (537,562) 366,859 904,421 (592,058) 47,126 639,184 (794,240) (235,305) 558,935
- 5,027 5,027 - 17,724 17,724
- --
- - - - --
- 7,405 7,405 - 12,782 12,782
- - - - - -
- - - 1,585,105 692,164 (892,941)
- - - - - -
- - - - - -
500,000 - (500,000) - - -
- - -867,000 - (867,000)
500,000 12,432 (487,568) 2,452,105 722,670 (1,729,435)
- - - - - -
- - - - - -
- - - - - -
300 - 300 500 - 500
- -
1,161,527 469,884 691,643 2,805,850 226,780 2,579,070
- - - 1,140,000 - 1,140,000
- - - - - -
1,161,827 469,884 691,943 3,946,350 226,780 3,719,570
1,318,760 1,318,760 - 4,683,726 4,683,726 -
656,933 861,308 204,375 3,189,481 5,179,616 1,990,135
(661,827) (457,452) 204,375 (1,494,245) 495,890 1,990,135
428,485 228,350 (200,135) (537,562) 366,859 904,421 (1,253,885) (410,327) 843,558 (2,288,485) 260,586 2,549,071
- - - - 530,000 98,714 1,300,000 605,498
INTERNAL SERVICE FUNDS
WORKER'S COMPENSATION FACILITIES INNOVATION & TECHNOLOGY EQUIPMENT RENTAL
35Page 38 of 47
AGENDA BILL APPROVAL FORM
Agenda Subject:
Ordinance No. 6776 (Gaub)(10 Minutes)
Date:
June 15, 2020
Department:
Public Works
Attachments:
Draft Ordinance No. 6776
Presentation Slides
Budget Impact:
Current Budget: $0
Proposed Revision: $0
Revised Budget: $0
Administrativ e Recommendation:
For discussion only.
Background Summary:
The City is facing issues of people camping in their recreational vehicles within the public
right-of-way, leading to public health and safety concerns. The Departments of Public Works,
Community Development, Police, and Administration worked together to propose changes to
the City code to help address the issues.
The proposed update to the Recreational Vehicle (RV) Parking code, ACC 10.36.191
includes:
Limit RV parking to 24 hours citywide within the public right-of-way
Create a parking permit program to allow RV parking in residential areas for up to 72
hours, with limitations for residents and property owners on the street
Prohibit occupation of RVs overnight in the right-of-way
Ordinance 6776 will be presented to Council for action on July 6, 2020.
Rev iewed by Council Committees:
Councilmember:Brown Staff:Gaub
Meeting Date:June 22, 2020 Item Number:
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Ordinance No. 6776
7/6/2020
Page 1 of 3 Rev. 2019
ORDINANCE NO. 6776
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
AUBURN, WASHINGTON, RELATING TO RECREATIONAL
VEHICLE PARKING, AMENDING SECTION 10.36.191 OF
THE AUBURN CITY CODE
WHEREAS, parking of recreational vehicles in the public right-of-way is currently
limited to 24 hours in residential neighborhoods, and 72 hours in non-residential areas;
WHEREAS, parking of recreational vehicles within the public right-of-way for more
than 24 hours can create a public nuisance and hazard;
WHEREAS, the proposed amendment would limit recreational vehicle parking in
the public right-of-way to 24 hours;
WHEREAS, the proposed amendment would create a parking permit program for
residential neighborhoods for up to 72 hours;
WHEREAS, the proposed amendment would create restrictions and requirements
for recreational vehicles parking in the public right-of-way to reduce the likelihood of the
vehicle creating a public nuisance or hazard;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN,
WASHINGTON, DO ORDAIN as follows:
Section 1. Amendment to City Code. Section 10.36.191 of the Auburn City
Code is amended to read as follows:
10.36.191 Recreational vehicle parking.
A. No person shall park any recreational vehicle on any street, alley or
public right-of-way in any residential neighborhood in the city for more than 24
hours. except by permit as specified herein.
B. No recreational vehicle may be occupied overnight while parked in
the public right-of-way.
C. Repair or maintenance work on a recreational vehicle is prohibited
while parked in the right-of-way, pursuant to Section 10.36.270(25) ACC.
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Ordinance No. 6776
7/6/2020
Page 2 of 3 Rev. 2019
D. Use of a generator by a recreational vehicle parked in the public
right-of-way shall be limited in order to comply with Chapter 8.28 ACC.
E. Wires, hoses, cables, equipment, awnings, and other appurtenances
associated with a recreational vehicle shall not be allowed to be extended, set
across, or placed within any portion of the public right-of-way.
F. Residential Area Recreational Vehicle Parking Permit: The City may
issue permits that allow recreational vehicles to park for up to three (3) consecutive
days within any improved and open public right-of-way abutting residential areas
with the following requirements:
1. The permit is applied for, and issued to, a resident of the residential
property directly adjacent to, and on the same side of the public right -of-way as,
the location where the residential vehicle is to be parked.
2. The recreational vehicle is parked such that it complies with all other
City and State parking laws and regulations.
3. A permit may not be issued for the same recreational vehicle more
than two (2) times in any twelve (12) month period.
4. A permit may not be issued for any residence of the same address
more than two (2) times in any twelve (12) month period.
5. No more than one permit may be in effect at any time for resident(s)
of the same address.
6. Repair or maintenance work on the vehicle is prohibited while parked
in the right-of-way, pursuant to Section 10.36.270(25) ACC.
7. The vehicle must meet all licensing requirements, pursuant to
Section 10. 36.205 ACC.
G. For the purposes of this Chapter, Residential Areas are defined as
Residential Zones by Chapter 18.07 ACC.
H. Permits issued under this Chapter may be revoked at any time by
the City.
I. B. The penalty for parking in violation of this section shall be a fine
of $250.00 per violation, in addition to other costs and assessments provided by
law. A violation of this section shall be considered a parking infraction and shall be
processed in accordance with the state statutes, court rules and city ordinances
regarding parking infractions. Each calendar day during which a violation occurs
shall constitute a separate infraction, and each instance when a recreational
vehicle or trailer parks at a location in violation of this section shall be a separate
violation.
J. Permits issued under this Chapter to not override applicable
Homeowner’s Association covenants and rules.
K. C. This section does not permit or authorize anyone to park any
recreational vehicle on any street within the city that does not have adequate space
for parking, or where a sight distance obstruction would be created, or where
parking is otherwise prohibited. (Ord. 6222 § 3, 2009; Ord. 6129 § 1, 2007; Ord.
6035 § 2, 2006.)
Page 41 of 47
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Ordinance No. 6776
7/6/2020
Page 3 of 3 Rev. 2019
Section 2. Implementation. The Mayor is authorized to implement those
administrative procedures necessary to carry out the directives of this legislation.
Section 3. Severability. The provisions of this ordinance are declared to be
separate and severable. The invalidity of any clause, sentence, paragraph, subdivision,
section, or portion of this ordinance, or the invalidity of the application of it to any person
or circumstance, will not affect the validity of the remainder of this ordinance, or the validity
of its application to other persons or circumstances.
Section 4. Effective date. This Ordinance will take effect and be in force five
days from and after its passage, approval, and publication as provided by law.
INTRODUCED: _______________
PASSED: ____________________
APPROVED: _________________
____________________________
NANCY BACKUS, MAYOR
ATTEST:
____________________________
Shawn Campbell, MMC, City Clerk
APPROVED AS TO FORM:
____________________________
Kendra Comeau, City Attorney
Published: ____________________
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