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HomeMy WebLinkAbout2013-2014 Adopted Budget.pdfRenton City Hall • 1055 South Grady Way • Renton, Washington 98057 • rentonwa.gov City of Renton 2013-2014 Adopted Budget 2013-2018 Goals2013-2018 Goals Meet service demands and provide high quality customer service Plan, develop, and maintain quality services, infrastructure, and amenities Prioritize services at levels that can be sustained by revenue Retain a skilled workforce by making Renton the municipal employer of choice Develop and maintain collaborative partnerships and investment strategies that improve services Respond to growing service demands through partnerships, innovation, and outcome management Building an inclusive city with opportunities for all Improve access to city services and programs and make residents and businesses aware of opportunities to be involved with their community Build connections with ALL communities that reflect the breadth and richness of the diversity in our city Promote understanding and appreciation of our diversity through celebrations and festivals Provide critical and relevant information on a timely basis and facilitate two-way dialogue between city government and the community Encourage volunteerism, participation and civic engagement Promote economic vitality and strategically position Renton for the future Promote Renton as the progressive, opportunity- rich city in the Puget Sound region Capitalize on opportunities through bold and creative economic development strategies Recruit and retain businesses to ensure a dynamic, diversified employment base Nurture entrepreneurship and foster successful partnerships with businesses and community leaders Leverage public/private resources to focus development on economic centers Provide a safe, healthy, vibrant community Promote safety, health, and security through effective communication and service delivery Facilitate successful neighborhoods through community involvement Encourage and partner in the development of quality housing choices for people of all ages and income levels Promote a walkable, pedestrian and bicycle-friendly city with complete streets, trails, and connections between neighborhoods and community focal points Provide opportunities for communities to be better prepared for emergencies Support planned growth and influence decisions that impact the city Foster development of vibrant, sustainable, attractive, mixed-use neighborhoods in urban centers Uphold a high standard of design and property maintenance Advocate Renton’s interests through state and federal lobbying efforts, regional partnerships and other organizations Pursue transportation and other regional improvements and services that improve quality of life Balance development with environmental protection Renton Business PlanRenton Business Plan VisionVision Renton: The center of opportunity in the Puget Sound Region where families and businesses thrive Providing a safe, healthy, welcoming atmosphere where people choose to live Promoting economic vitality and strategically positioning Renton for the future Supporting planned growth and influencing decisions that impact the city Building an inclusive city with opportunities for all Meeting service demands through high quality customer service, innovation, a positive work environment, and a commitment to excellence MissionMission The City of Renton, in partnership and communication with residents, businesses, and schools, is dedicated to: i This page is intentionally left blank  ii Mayor Denis Law   Renton City Council  From left to right: Randy Corman, Terri Briere, Rich Zwicker, Ed Prince,  Don Persson, Marcie Palmer, Greg Taylor  iii *Chair/contact                                                                                                                                                      Vacancies and expired appointments are shown in italics  Updated 02/13/2013    Boards, Commissions, and Committees Location Day Time  AIRPORT ADVISORY COMMITTEE  Meetings scheduled as needed  Airport at Large: Vacant (Robert Brahm), Diane Paholke, Ulf Goranson, Todd Banks Kennydale Neighborhood:  Marleen Mandt, Mark Hancock    Airport Leaseholders: Michael O'Leary, Robert Ingersoll, North Renton Neighborhood: Lee Chicoine, Ben Johnson Vacant (Kurt Boswell), Chuck Kegley Renton Hill/Monterey Terrace: David Basco, Vacant (Dina Aircraft Owner’s & Pilot’s Associations: Robert Dempster, Karen Stemwell Davis) The Boeing Company: Scott Pelletier South Renton Neighborhood: Robert Moran, Vacant (Robert Bonner) WA Pilot’s Association: Alfred Banholzer Talbot Hill Neighborhood:Jennifer Ann Rutkowski, Matthew Devine   Mercer Island: Vacant (Elliott Newman) West Hill Neighborhood:Kenneth Williams, Vacant (John Highlands Neighborhood: Richard Siers, Vacant (Michael Krohn)Middlebrooks) CIVIL SERVICE COMMISSION 1st Flr. HR Training. Rm. 4th Tuesday 4:30 p.m.  Richard Fisher, William Larson, James Matthew, James Phelan, Andee Jorgensen  CUAUTLA SISTER CITY ADVISORY COMMITTEE                                    Meetings scheduled as needed  Celeste Brady, Jonna Lee Hough, Andee Jorgensen*, Doug Kyes, Sonja Kyes, Sonja Mejlaender (City staff), Ted Rodriguez, Salvador Sahagun    FIREMEN’S PENSION BOARD 7th Flr. Mayor’s Conf.  Rm.  3rd Thursday 2:00 p.m.  Ray Barilleaux (Retired Firefighter), Denis Law (Mayor), Don Persson (City Council), Bonnie Walton (City Clerk), Jill Masunaga (Adm Svcs Department Rep.),  Bruce Phillips (Retired Firefighter), Chuck Christensen (Retired Firefighter [Alternate]) HUMAN SERVICES ADVISORY COMMITTEE 7th Flr. Council Conf.Rm. 3rd Tuesday 3 p.m.  Brook Lindquist, Leslie Anderson, Linda Mae Smith, Shannon Matson, Elyn Blandon, Dorothy Capers, Len Aron,Ryan McIrvin, Amy Bresslour, Zenovia Radcliff,  Monica Mendoza Catrejon (youth)  LEOFF BOARD 1st Flr. HR Conf. Rm. 4th Tuesday 8 a.m.  Robert Leyerle (Police),  James Matthew (Fire), Greg Taylor (City Council), Ed Prince (City Council), Jim Phelan (At‐Large)  LIBRARY ADVISORY BOARD 7th Flr. Council Conf.Rm. 3rd Wednesday 5:30 p.m.  Laurie Beden*, Lynne King, Catherine Ploue‐Smith, Erica Richey, Suze Uri  MUNICIPAL ARTS COMMISSION 7th Flr. Conf. Center. 1st Tuesday 4:30 p.m.  Paul Hebron, Jerri Everett, Evelyn Reingold, Bill Huls, Vacant (Denise Zullig), Peter Hartley, Ben Andrews, Vacant (Doug Kyes), Vacant (Jon Schindehette),   Jaris English, Britt McKenzie, Natalie Gress (youth)  NISHIWAKI SISTER CITY ADVISORY COMMITTEE                                    Meetings scheduled as needed  Pat Auten, Wyman Dobson, Becky Gibbs, Sonja Mejlaender (City staff), Richard Morris, Nancy Osborn, Roger Richert*, Betty Vaughn      NON‐MOTORIZED TRANSPORTATION ADVISORY COMMITTEE 6th Flr. Conf.  Rm. 621   1st Thursday    Semi‐ Annually June & Dec.  4:30 p.m.  Bob Elliot, Margaret Feaster, Dorothy Flower, Pete Maas*, Craig Paynter, Robert Peterson, Frances Pieper, Janene Sestak   PARKS COMMISSION Locations vary 2nd Tuesday 4:30 p.m.  Cynthia Burns, Al Dieckman, Michael O’Donin, Marlene Winter, Larry Reymann*, Timothy Searing, Troy Wigestrand, Vacant (youth)  PLANNING COMMISSION Council Chambers 2nd and 4th Wednesdays 6 p.m.  Kevin Poole, David Fleetwood, Ray Giometti*, Michael Chen, Gwendolyn High, Nancy Osborn, Martin Regge, Michael Drollinger, Michael O'Halloran  RENTON HOUSING AUTHORITY 2900 NE 10th St. 2nd Monday 9 a.m.  Merna Wheeler, Salley Eastey, Tom Tasa, Gerald Marsh, Maxine Anderson  SENIOR CITIZENS ADVISORY COMMITTEE Senior Activity Center  1st and 3rd Mondays 10 a.m.  Dorothy Cook, Mary Lou Gilbert, Mary Brown, Ben Cheney, Ruby Griffin, Eric Eastberg, Marge Cochran‐Reep, Emilie McCue, Elaine Koehler, William Clapp,  Beatrice Budziu, Sandra Polley, Rose Warren, Milt Tiede, Pat Baylor    iv               The Government Finance Officers Association of the United States and Canada (GFOA)  presented an award of Distinguished Budget Presentation to the City of Renton for its  annual budget for the fiscal year beginning January 1, 2011.  In order to receive this  award, a government unit must publish a budget document that meets program criteria  as a policy document, as an operations guide, as a financial plan, and as a  communication device.  The award is valid for a period of two years. We believe this  budget continues to conform to program requirements and we will submit the final  2013/2014 Budget to GFOA to determine its eligibility for another award.  v                              City of Renton, Washington    2013/2014 ADOPTED  BUDGET       Acknowledgments  Iwen Wang Administrative Services Administrator  Jamie Thomas Fiscal Services Director  Tina Hemphill Senior Finance Analyst  Jill Masunaga Senior Finance Analyst  Hai Nguyen Senior Finance Analyst  Kristi Rowland Senior Finance Analyst  Tracy Schuld   Senior Finance Analyst  Kari Roller  Financial Services Manager  Chris Call  Accounting Assistant III  Karl Hurst Print and Mail Coordinator  Beth Haglund Web Specialist          Contact  Renton City Hall  1055 South Grady Way  Renton, Washington  98057    Phone: 425‐430‐6868  Fax: 425‐430‐6855  Website: rentonwa.gov  vi     Readers Guide to the Budget    The following Reader's Guide lists each major section of this document in the order that it appears and provides  a brief description of what you will find in that section.  Please refer to the Table of Contents for specific section  locations and content details.    Section 1:  Executive Summary  The Introduction presents the Mayor’s budget message.  His letter articulates City initiatives and issues for the  2013/2014 Biennial Budget.  Following this are the 2013/2014 Budget Highlights, Budget at a Glance, Long  Range Plan, and Financial Management Policies.  Included in the Budget at a Glance section is a condensed view  of the budget, covering everything from a summary of the budget process to summaries for fund types,  department expenditures and employment history, and revenue sources and levels.    Section 2:  Renton Results  In this section we present the City of Renton’s performance management initiative originated in 2007 to clearly  illustrate the services provided by the City of Renton, the resources needed to provide these services, and the  results of the service efforts to facilitate policy decisions and provide accountability to the community.    Section 3:  Budget by Department  In this section we present budget information organized by department and division. Each department, and  each division within that department, presents its mission statement, expenditure budget, staffing levels, and  funding decisions.    Section 4:  Debt Management  An extensive overview of Renton’s debt program is presented here.  This includes financial data on debt  limitations, property tax rates and revenues, long‐term debt service requirements, and a schedule of the City’s  overall outstanding debt.    Section 5:  Capital Investment Program (CIP)   This project listing provides a summary of the six‐year CIP plan.  We list projects by activity and by managing  department.    Section 6:  Budget by Fund  This section gives a display for each fund’s revenue, expenditures, and fund balance that compares current  program levels with those of past years.    Section 7:  Appendix  In this appendix, we provide selected demographics, economic statistics, an index of salaries and pay ranges,  and some general information about the City of Renton.  We have also included here a glossary of commonly  used budget terms.  vii Table of Contents  Page    EXECUTIVE SUMMARY  Budget Message from the Mayor 1‐1 2013/2014 Budget Highlights 1‐13 Budget at a Glance 1‐27 Long Range Plan 1‐57 Financial Management Policies 1‐73  RENTON RESULTS  Budget Framework 2‐1 Renton Results Overview 2‐6 City Service Area: Safety and Health, Program Budgets and Performance Measures 2‐9 City Service Area: Livable Community, Program Budgets and Performance Measures 2‐12 City Service Area: Representative Government, Program Budgets and Performance Measures 2‐16 City Service Area: Mobility, Program Budgets and Performance Measures 2‐18 City Service Area: Utilities and Environment, Program Budgets and Performance Measures 2‐21 City Service Area: Internal Services, Program Budgets and Performance Measures 2‐25 Other Programs:  Transfers, Revenue, etc. 2‐28 Reconciliation to Total Budget 2‐29  BUDGET BY DEPARTMENT  Legislative 3‐1 Executive 3‐7 City Attorney 3‐17 Court Services 3‐21 Administrative Services (AS) 3‐25 Community and Economic Development (CED) 3‐35 Community Services 3‐51 Fire and Emergency Services 3‐75 Human Resources and Risk Management (HR&RM) 3‐85 Other City Services 3‐93 Police 3‐95 Public Works (PW) 3‐107  DEBT MANAGEMENT  Overview 4‐1 Outstanding Debt 4‐2 General Obligation Debt Computation of Limitation of Indebtness 4‐3 Debt Service to Maturity by Funding Sources 4‐4 General Obligation Debt 4‐5 Waterworks Debt Summary 4‐7 Revenue Bonds 4‐7 Public Works Trust Fund Loans 4‐10  CAPITAL INVESTMENT PROGRAM  City Wide Narrative 5‐1 viii Table of Contents  Page    CAPITAL INVESTMENT PROGRAM (continued)  City Wide Summary 5‐5 General Government 5‐7 Internal Service Funds 5‐39 Transportation 5‐43 Airport 5‐89 Golf Course 5‐105 Water 5‐113 Wastewater 5‐137 Surface Water 5‐163  BUDGET BY FUND  General Governmental 6‐1 Special Revenue 6‐15 Debt Service 6‐23 Capital Investment Program 6‐25 Enterprise 6‐33 Internal Service 6‐49 Investment Trust 6‐59  APPENDIX  General Information 7‐1 Largest Taxpayers/Principal Employers 7‐2 Full‐Time Employee Staffing 7‐3 Comparison of Taxes and Rates 7‐4 Index of Positions and Pay Ranges (2013/2014 not settled) 7‐5 Rates and Fees Schedule 7‐17 Budget Glossary 7‐39   ix This page is intentionally left blank    x             1 EXECUTIVE SUMMARY     Budget Message from the Mayor      1‐1    2013/2014 Budget Highlights      1‐13    Budget at a Glance      1‐27    Long Range Plan      1‐57    Financial Management Policies      1‐73     RENTON CITIZENS MAYOR Denis Law 425‐430‐6500 MUNICIPAL COURT JUDGE Terry Jurado 425‐430‐6550 CITY COUNCIL Randy Corman, President Rich Zwicker, Marcie Palmer, Ed  Prince, Don Persson, Greg Taylor,  Terri Briere 425‐430‐6500 CHIEF ADMINISTRATIVEOFFICER Jay Covington 425‐430‐6500 COMMUNITY SERVICES Terry Higashiyama, Administrator 425‐430‐6600 PUBLICWORKS Gregg Zimmerman, Administrator 425‐430‐7394 EXECUTIVE COMMUNITY AND ECONOMIC  DEVELOPMENT Chip Vincent, Administrator 425‐430‐6580 Facilities Peter Renner, Director Renton History Museum Elizabeth Stewart, Manager Neighborhoods, Resources,  Maintenance Services Michael Stenhouse, Director Utility Systems Lys Hornsby, Director Transportation Systems Doug Jacobson, Deputy PW  Administrator Economic Development Vacant Development Services Neil Watts, Director Planning Mayor's Office Communications Preeti Shridhar, Deputy Public  Affairs Administrator CITYATTORNEY Larry Warren, Administrator 425‐255‐8678 Human Services Karen Bergsvik, Manager Parks Planning & Natural  Resources Leslie Betlach, Director Recreation Tim Williams, Director ADMINISTRATIVE SERVICES Iwen Wang, Administrator 425‐430‐6858 POLICE Kevin Milosevich, Chief 425‐430‐7503 FIRE AND EMERGENCY SERVICES Mark Peterson, Chief/Administrator 425‐430‐7051 HUMAN RESOURCES & RISK MANAGEMENT NancyCarlson, Administrator 425‐430‐7650 and Events Bonnie Rerecich, Manager City Clerk / Cable Manager Bonnie Walton, City Clerk Support Operations Bureau Field Operations Bureau Response Operations Bill Flora, Deputy Fire Chief Safety and Support Services Erik Wallgren, Deputy Fire  Community Risk Reduction David Pargas, Asst. Fire  Emergency Management Deborah Needham, Director Human Resources Cathryn Laird, Manager Risk Management Gary Lamb, Manager Benefits Maria Boggs, Manager Finance Jamie Thomas, Director Information Technology Mehdi Sadri, Director Staff Services Special Operations Investigations Administrative  Services Patrol Services Patrol Operations Parks & Golf Course Kelly Beymer, Director          BUDGET MESSAGE TO COUNCIL  October 15, 2012 (Final)    I appreciate this opportunity to present to you our biennial budget proposal for  2013‐2014.  I’ll start with some good news. The nation’s economy is showing signs of  improvement.   More good news is that our city, unlike many other jurisdictions, remains healthy  and we continue to take necessary steps to protect the interests of our residents.  Thanks to your support and leadership over the past several years, we have made  difficult decisions to address the challenges of providing city services with  reduced revenues and personnel. Our challenges are not over.  As you know, government revenues lag behind the regular marketplace. This  budget proposal reflects a continued erosion of operating revenues over the next  two years, much of this due to property values that have declined, which  represent nearly one third of our general fund dollars.  Over the next two years, our preliminary estimates project a $5 million dollar per  year shortfall of revenues against rising costs of doing business.  With the help of our employees and unions, I’m presenting you with a balanced  budget proposal that meets these revenue shortfalls, with minimal employee  layoffs. It does require additional staff reductions, but we’re able to manage this  almost entirely by not filling open positions. We are also proposing some  increased fees.  Executive Summary - Budget Message from the Mayor 1 - 1         The total proposed two‐year budget for 2013 and 2014 is $457 million, of which  $202 million is the General Government fund that is used for police, fire and  emergency services, parks, street repair, and other city services.  The last few times that I have presented the city’s budget to you, we were in the  midst of one of the gravest economic recessions in history that created a fiscal  crisis for the entire nation.   We have addressed the economic challenges to our city and I believe we’re on a  course to recovery.   Because of our strategic investments in economic development, our commitment  to reforms and the fiscal disciplines we have put into place, the city’s financial  situation is stable. We’re beginning to see improvement.   Businesses in Renton are beginning to recover and grow. And we continue to  provide an environment that attracts new businesses to our city.   We have worked to recruit new employers and support existing ones. We have  had 200 new firms locate in Renton this past year and 6,000 new jobs have been  added in our community over the past two years. King County Elections returned  to Renton and the Washington State Auto Dealers Association will be constructing  a new building for their offices on SW Grady Way.   Commercial vacancy rates have remained significantly low, compared with other  cities in the Puget Sound region.    And The Landing continues to add new businesses every month. In addition to  Cost Plus and several new restaurants and other firms, some existing businesses  are expanding into additional space. Sales for The Landing businesses are up  nearly 15% over last year, and 92% of the Fairfield Apartments at The Landing  have now been leased.  Executive Summary - Budget Message from the Mayor 1 - 2         Housing sales are improving, including new construction. Permit revenues are 9%  higher than this time last year. There has been a significant increase in housing  starts and since January of this year we have received permit requests for 380  new single family homes.  As you know, one of our biggest news items this year was The Boeing Company’s  announcement to build the 737 MAX in Renton.  With a goal to increase  production of the 737 Next Generation plane to 42 airplanes per month by 2014,  we have already seen nearly 1,500 new jobs added to the Renton Plant and it’s  predicted that Boeing will add hundreds of additional jobs over the next couple  years.    Despite some of this positive news, we continue to face budget challenges. What  hit local government hard at the beginning of the recession was the plunge in  sales tax revenues. Our other primary source of funding is from property tax,  which constitutes nearly 30% of our General Fund. Property tax assessments lag  behind the market by two years and have dropped significantly. Therefore the  2013 assessed value, based on 2011 market value of homes, is projected to  decline by 4 1/2%.  This will reduce the city’s property tax revenue by $1.9 million  annually.   We will also no longer have the use of federal public safety grants that were  available during the recession. We were able to use these grants to save 15  positions in the police and fire departments. These grants have now expired,  which negatively impacts our 2013 – 2014 budget by $1.5 million.   At the same time our revenues continue to fall, we face increased costs for the  state retirement system and other overhead expenses.  With these reduced revenues and increased costs, our preliminary projections  indicated that maintaining current levels of services in General Government  Operations would result in a deficit of $5 million per year in this budget period.   Executive Summary - Budget Message from the Mayor 1 - 3         Once again this year we recruited a group of citizens and business owners to  review our budget process and provide us with input, making sure that our values  and priorities align with those of our community. The Community Budget  Advisory Group, comprised of local residents, business owners, and community  leaders, met over a period of several weeks with city department heads and our  finance department. In addition to examining our preliminary budget projections,  this group had an opportunity to review several of the policies and programs that  we instituted during the last budget process, based on recommendations from  the previous advisory group. In addition, they provided invaluable input that has  helped guide us through the current budget.   This budget reflects several key priorities and suggestions for cost savings  recommended by the advisory group this year. I want to thank each one of the  advisors for all the effort they put into assisting us during this budget process.   In order to balance our budget, we’re proposing a three‐pronged approach to  bring our expenditures in line with our revenue projections through the next  biennium.  First, we are once again reducing our operating costs through additional  reductions in staffing.   Second, we have negotiated cost‐saving reforms to reduce medical  premium costs in partnership with our employees and unions.   And third, we have identified a couple of revenue options that will help  us close the gap for this two‐year period while maintaining quality levels  of service to our citizens.   As you know, the city has already made significant cuts during the past few years  to balance our budgets, including the reduction of staffing levels, while our  population has grown by 56% percent – from 60,000 in 2007 to nearly 94,000  Executive Summary - Budget Message from the Mayor 1 - 4         this year. Today’s proposed budget reduces our workforce by an additional 25  positions, bringing an overall reduction in our workforce to nearly 15% of what we  had in 2008.   We are achieving most of the staff reductions through attrition to avoid layoffs. In  order to minimize the impacts these cuts will have on service levels to our  citizens, we have made organizational changes, reorganized job responsibilities,  focused on efficiency, and embraced technology.  Unfortunately, in addition to the attrition, we are forced to lay off a couple  positions. We’ve made reductions in areas where the workload has dropped to  minimize the impact to the public.  Eliminating some of these positions also  reflects a reduction in our administrative and overhead costs, which was one of  the recommendations from our citizen budget advisory board.   Another significant cost savings we have for this budget period is a reduction of  our medical costs. By increasing employees’ contributions, and reducing the  amount the city is required to contribute to the medical premium, we are saving  nearly $3 million in costs during this biennium.   These significant savings would not have come without the help of our employee  unions. They worked hard and collaborated with us to find a way to reduce costs  and save jobs.   It’s important to note that there have been impacts from the cuts that we have  made these past few years. We’ve worked hard to set our priorities and cut our  costs while focusing on efficiency. But some areas that have been cut, including  required capital and maintenance, are not sustainable indefinitely. And we’re at a  point where we need additional resources in order to preserve our assets. Watching our spending and improving efficiency has been essential. But we have  also had to explore some revenue options, especially in areas that have not been  Executive Summary - Budget Message from the Mayor 1 - 5         adjusted for many years. Our proposal to you will help us generate about $1.3  million per year.   Renton prides itself in having among the lowest fees in the county for most of the  services we offer. We’ve kept these fees unchanged for many years despite the  steep increase in the cost of doing business. This was possible due to the  significant building boom the nation and our region was experiencing that helped  to fund ongoing services.  This budget proposes some fee adjustments that will have minimum impact on  our customers and at the same time allow us to continue to provide quality  services. Our fees will remain lower than most comparable cities in the region.  One adjustment proposal is for our business license fee. This will be the first  increase to this fee since 1988.   The city will dedicate 80% of the revenue generated from this fee to  transportation improvement investments and major maintenance including the  preservation and enhancement of parks and facilities that are in need of repair.   New growth and development in our city creates additional demand and need for  public facilities. We have established an impact fee where a proportionate share  of the cost of transportation, parks, and fire protection needed for these new  developments is paid for by the developers. We plan to phase in these impact  fees over a five‐year period, and not until 2014 when the economy will be  stronger.    This budget also includes a medical transport fee to transport patients to a  medical facility by the Renton Fire Department. Currently, private ambulance  companies provide most of these transports and charge the patient’s insurance  firms. We would also charge insurance companies directly.  However, having  insurance coverage will not play a role in determining when a patient is to be  transported by a fire aid unit or private ambulance.  Executive Summary - Budget Message from the Mayor 1 - 6         This budget reflects a lot of collaboration and partnership with our community,  allowing us to enhance public amenities despite budget constraints.   A great example of a recent partnership is the joint development project to build  an inclusive children's playground to serve the entire community, including  children with special needs. This unique playground is made possible thanks to a  public/private collaboration between the city, Renton School District, Renton  Housing Authority, Renton Rotary, Renton Lions Club and other service  organizations. Thanks to the funds raised by our partners, this much needed  public amenity will soon be a reality.    Another example of a unique partnership that greatly enhances our service  delivery while saving costs and generating revenue is an innovative project  between the city’s Carco Theatre and Puget Sound Access, operators of the city’s  Channel 21. Puget Sound Access is a local non‐profit organization specializing in  cable, communications and media technology. Besides Renton, they provide  multi‐media services for organizations such as the ShoWare Center and various  government agencies.      Beginning next year, they will lease space at Carco Theater and assume the  marketing and management functions. Under this arrangement, Carco Theatre  will increase the number of customer rentals and will expand its multi‐media  offerings to its customers. The city will save on the costs related to theater  operations, and at the same time receive additional revenue from the lease and  enhance its cable operations. The public will enjoy a more modern theater with  several multi‐media options.     In addition to managing within our financial means and working to improve  productivity and efficiency, it’s imperative that we maintain our parks and  facilities, roads and utility infrastructure for our children and our grandchildren.     Executive Summary - Budget Message from the Mayor 1 - 7         We have started a $42 million dollar redevelopment project on Rainier Avenue  South, funded largely by state and federal grants. Rainier Avenue South serves as  the major north‐south thoroughfare through Renton. When completed, the  Rainier Avenue Improvement Project will result in a safer and more attractive  gateway to our city and business community. The project will improve transit  mobility, upgrade traffic safety, and enhance pedestrian safety with new 8‐foot  wide sidewalks, attractive landscaping, and improved street lighting.   We also broke ground on phase 1 of the SW 27th Street/Strander Boulevard  Connection.  This project includes a new railway bridge and a two‐lane roadway  that will provide access for Renton residents to the future Sound Transit  Commuter Rail Station in Tukwila.  No update on our investments would be complete without mentioning our Sunset  Area Community Investment. The public and private capital investments in that  area have totaled over $41 million to date.   Recently we celebrated the opening of the  Glenwood Townhomes, a new eight‐ unit housing development, which is the beginning of creating a more attractive  and vibrant community for local residents and businesses. We believe this project  will provide a stimulus for other public and private development in the Sunset  Area.    We continue to invest in our streets and infrastructure. But investing in the safety  of our city has continued to be my priority.    Crime rate as measured by crimes per thousand has decreased by double digits  over the last three years. Currently our crime rate is one of the lowest in South  King County. But crime rates alone don’t measure things that are under our  control. As a city, we are committed to finding creative ways to reduce criminal  activity and to make people feel safe throughout our community.  Executive Summary - Budget Message from the Mayor 1 - 8         Our efforts have been effective at reducing negative impacts in several areas of  the city. Despite reductions in staffing, our police officers have successfully  targeted repeat offenders and focused resources on neighborhoods experiencing  high levels of criminal and dangerous activity.  We were successful at helping to close down a local restaurant and bar that was  the site of many serious offenses that created fear for families living nearby. And  the council provided new tools through ordinances, giving the city and our police  a means to target property owners who continually allow criminal activity to take  place, impacting the neighborhoods.    Our fire department has made sure that our response time to residents needing  help has not been impacted, despite reduced resources, and we continue to help  our citizens to be prepared in the event of a major disaster.   I’d like to turn your attention now to West Hill. As you know, on November 6,  residents in West Hill will be able to vote and choose whether they would like to  annex to the City of Renton or remain part of unincorporated King County.    This annexation poses a challenge and an opportunity. The challenge is to provide  the services needed with the resources available; the opportunity is to transform  West Hill into a safe urban center where residents and businesses thrive.   If the residents vote to annex, we will work closely with King County and our state  representatives to find solutions to the current financial gap. This budget does not  include revenues and expenditure projections for West Hill.  Renton is defined by the excellent quality of life that we enjoy in our city. We  proudly state in our business plan that we are the center of opportunity in the  Puget Sound area where families and businesses thrive.   A huge part of this success is due to the great programs and services that we  continue to provide despite significant personnel and budget cuts, which is a  Executive Summary - Budget Message from the Mayor 1 - 9         testament to the committed efforts by our dedicated employees.  These  programs and services contribute to a safe, healthy, and vibrant community for  our citizens.  Providing recreational opportunities is important for a healthy community.  Our  parks, facilities, trails and golf course continue to receive praise from the public.   Our world class recreational programs still offer something for everyone,  regardless of age or ability.  Serving unique populations in our city is important.  Our summer lunch program  serves hundreds of children in need, and our Housing Repair Assistance Program  has helped elderly and low‐income residents stay in their homes and retain their  independence. This budget maintains these vital programs.  Community‐building programs strengthen our neighborhoods and promote  awareness.  Our award‐winning Neighborhood Program now has 72 recognized  neighborhoods representing thousands of Renton residents. Over 5,300 people  attended neighborhood events and picnics this summer. This budget includes  $73,000 in grant funds that give neighborhoods the opportunity to invest in their  communities.   Events that promote our city help our local economy.  Our Farmers Market  enjoyed a record attendance this past summer with over 4,000 people a week.  The Seahawks Training Camp brought over 21,000 people to Renton during the  summer. And festivals and events, from the Seattle International Film Festival to  the Fourth of July celebration, IKEA Renton River Days, Return‐to‐Renton Car  Show and Clam Lights at Gene Coulon Memorial Beach Park, all experienced  record crowds.    These programs and events bring tremendous value to our citizens. They also  bring tourists and visitors to our restaurants and stores. They fill hotel rooms and  provide entertainment for our families, while boosting the local economy.  Executive Summary - Budget Message from the Mayor 1 - 10         We have been through some stressful times during the last several years, and I  want to thank each of our administrators and all the employees for their hard  work and efforts to find solutions to these budget challenges. I especially want to  thank our finance director, Iwen Wang, and her staff for the quality work they  have done throughout the budget process.  I also want to thank the Council for your guidance and input as we have worked  on this budget together with a goal to maintain a quality city for our residents and  businesses.  We will be presenting you with more specific details on this budget proposal  during the next couple weeks and welcome your feedback, concerns, and  recommendations.  Thank you.    Denis Law  Mayor    Executive Summary - Budget Message from the Mayor 1 - 11 This page is intentionally left blank  Executive Summary - Budget Message from the Mayor 1 - 12   City of Renton  2013‐2014 Budget Highlights      Budget Overview             Projected Budget Gap                                           A Balanced Approach in  Balancing the Budget            The total adopted 2013‐14 budget has revenue of $462.6 million and a  total expenditure of $457.3 million. The revenue is an approximate  3.0% increase over the 2011‐12 estimated actual, or 5% over the  2011‐12 adopted budget.  The expenditure is 5.2% below the  estimated total for 2011‐12 and 2.8% above the adopted 2011‐12  budget.  We started the budget with a built‐in deficit due to an anticipated  decline in revenues: lower property tax collections due to the decline  of home values; the expiration of public safety grants that funded 15  police officers and firefighters; a one‐year elimination of state liquor  excise tax and minor reductions in other state shared revenues; and a  reduction in the service contract with Fire District 25, caused by the  District’s declining property tax.  Combined, these factors put our  2013 General Fund 2.4% below the revenues we will receive in 2012.   We also faced pressure on the cost side:  the contribution rate to the  state retirement system is set to increase from 7.25% today to 9.1% (a  25% increase) for 63% of the city’s workforce in mid‐year 2013;  employee healthcare premiums continue to grow at a much faster  pace than inflation; the cost to preserve and update our buildings and  other structures that can no longer be deferred; higher fuel costs to  operate city vehicles; higher utility rates for street lights, parks lighting  and irrigation, and city facilities; and the cost of training and  development of our workforce to prepare the organization for the  future.  Combined, cost increases will add $2.5 million or 2.5% in costs  to the General Fund alone, and more citywide.  To balance this gap, the Administration used a three‐pronged  approach:  1. The adopted budget will reduce 25.2 positions citywide over the  biennium.  20.2 of these positions are in the General Fund, which  includes 3 police officers and 6 firefighter positions that will be  held vacant.  The remaining 5 positions include 2 in the Enterprise  Fund (surface water), and 3 in Internal service funds  (Communications, IT, and Facilities.)  To minimize layoffs,  reductions are almost entirely done through attrition.  2. The adopted budget will freeze the city’s contribution to employee  medical plan for one year (no increase in 2013), and includes a  one‐time premium holiday for $1.3 million, for a combined savings  of over $4 million over the biennium.  3.  The adopted budget includes three revenue adjustments that will  generate around $1.2 million annually when combined.  These  Executive Summary - 2013/2014 Budget Highlights 1 - 13   adjustments include: an increase in business license fees; an  increase in inter‐fund utility taxes; and a basic life support  transport fee.  The position reduction and change in healthcare insurance premiums  will generate $4.5 million and $3.2 million in savings for 2013 and  2014, respectively.  The new/increased revenue will help us restore capital funding and  partially preserve the grant funded public safety positions.   The adopted 2013‐2014 budget is balanced; it will set aside $1.3  million a year for General Governmental Capital purposed for major  maintenance and preservation of our existing facilities and it will  restore $52k annually for employee training and development  purposes.  Past Actions  2008: $5 M midyear savings    2009: $6M/33 positions &  $4M cuts midyear    2010: $6M/50.2 positions    2011‐12: $2M per year & 4.5  positions      Since 2008, the city’s General Fund has reduced its regular and  seasonal staffing by a total of 83.6, or 12%, and has reduced  expenditures by $21 million as a result of the Great Recession.  Some  of these changes were one‐year savings, but nearly $12 million, or  12%, were long‐term structural adjustments including scaling services  back or totally eliminating certain services.  These structural changes  made over the past two budget cycles provided us with a smaller base  and relatively minor adjustments for the 2013‐2014 budget.   The additional 25‐position reduction will bring the total staff reduction  to 109 positions. The additional $3.5 million ongoing expenditure  reduction will bring the ongoing cost savings to $15.5 million, or about  15%, of the city’s budget.   Fund Balance     The overall adopted revenues exceed the adopted expenditure by  $5.2 million and resulted in a projected overall fund balance of $59  million.  The increase in the fund balance is attributable to the water and  sewer utility funds.  These funds are accumulating balances for  upcoming utility capital projects that cannot be funded within the  current year’s resources.      The General Fund balance will be maintained at $10.75 million, or just  below 11% of General Fund expenditures.  This is slightly below the  12% target, but greater than the 8% minimum required by our fiscal  policy.    In addition to this balance in the General Fund, the city will continue  to maintain the $5 million catastrophic reserve in the Risk  Management Fund and a well funded equipment replacement  reserve.  These reserves and fund balances would provide an  additional safety net.  The current employee Healthcare Insurance Fund will see its balance  decline by nearly $2 million from over $7 million to $5.2 million at the  Executive Summary - 2013/2014 Budget Highlights 1 - 14   end of this biennium due to the adopted change in contribution rates  and premium reductions.    The LEOFF I retiree medical benefit fund has a balance of $5.4 million  and is set up to accumulate funds to amortize the actuarially  determined future obligations of $27 million.   Overall, the city is in sound financial condition.    General Government  Overview         2013 Property Tax will be  lower than 2012 due to  declining home values during  the Great Recession.      Most revenue sources have  stabilized but the growth  remains below the historical  norm.                               Of the $457.3 million total budget, $202.4 million is for the city’s  General Fund.  The $202.4 million revenue is an increase of 2.1% over  the adopted 2011‐12 budget.  But when compared with the adjusted  2011‐12 budget1 and the estimated actual, the 2013‐14 revenue is  slightly ($140k or 0.07%) lower.  The lower revenue, as mentioned previously, is part of the reason for  the budget gap.  It is primarily due to reduced property tax caused by  the decline in home values during the Great Recession.  The median  home value has dropped by 33% in Renton, with overall assessed  values reduced by 18% from the peak of 2009 to 2012.  This steep  decline in home values pushed the city’s tax rate to the statutory limit  of $3.10 per $1,000 of assessed value.  The 2013 valuation is expected  to decline again by 4.5%, resulting in a loss of $1.5 million in baseline  property tax revenue.  We are projecting improved valuation of  existing homes based on current market conditions, which will allow  us to recover part of the 2013 decline in property taxes by 2014.    Also contributing to the lower revenue is the expiration of grants that  helped us restore a total of 15 public safety positions over the past  three years.    Due to the loss of these revenues combined with the slower than  normal recovery, the projected revenue for 2013 is 2.4% less  than2012, and 2014 is only 3.2% above 2013.  This is below historical  growth trends, and well below any recovery period after previous  recessions.   Sales tax is projected to grow by 3.5% annually, or 1.5% real growth on  top of the projected 2% annual inflation.    Expenditures     Typically we would compare the adopted budget with the adopted  budget in the previous biennium, but the 2011‐12 adopted budget  (total $198.3 million) did not include the nine SAFER grant positions  that were awarded in 2011, and also under‐budgeted police staffing  cost by $540k per year caused by a budget error that was corrected  during 2011.  Therefore the comparison with the adjustment budget  would be more appropriate in this case.    1 Excluding the $10.3 million in refunding bonds proceeds and payment to the escrow agent for refinancing 2002  bonds.   Executive Summary - 2013/2014 Budget Highlights 1 - 15   The $202.4 million expenditure budget is $800k, or 0.4%, below the  2011‐12 adjusted budget.  Included in the 2013‐14 adopted budget is  a $520k increase in Storm Drainage Fees paid by the Street Fund to  the Storm Drainage Utility fund to cover city street/sidewalk areas  that have not been adjusted for many years, which was discovered  recently. A corresponding investment interest charge is budgeted  from the Storm Drainage Fund to the Street Fund to recognize the $52  million storm drainage system assets that were initially transferred  from the Street Fund.  If this change were removed, the expenditure  budget of $201.3 million is $1.8 million, or just under 1%, below the  2011‐12 adjusted budget.    The adopted expenditures reflect a reduction of nearly $4 million each  year from the baseline expenditures to continue current operations  into next biennium..  This is done through trimming 20‐plus positions  (average $2 million a year); freezing healthcare premiums and  applying a one‐time premium reduction that will save $2.9 million in  General Fund ($4 million citywide) over the two years or an average of  $1.45 million per year; and reducing the contribution to LEOFF I  retiree medical based on a current actuarial study (from $2.2M per  year to $1.7M per year), which allowed us to only offset the base cost  increases to the General Fund.    The adopted changes are discussed in more detail in the following  sections.   Executive  Reductions:  2 FTEs    Addition:  $80,000 in public defense  contract based on current  agreement.       The Executive Department budget reflects a reduction of two  additional positions, the Assistant CAO position, and a  Communications Specialist position. Cumulatively the department  reduced six positions (from 15 FTE to 9 FTE), or a 40% reduction over  the past 5 years, including the conversion of the Hearing Examiner  function to contracted service.     The new State Supreme Court mandate to reduce public defense  attorney caseload effective September 2013 will likely to have an  impact on the city’s cost in the public defense contract.  The full  extent of the cost is not yet known.  Staff is working on a number of  measures to control this cost to minimize potential impact.  The $80k  increase is only to recognize additional cost under the current  contract.  Court Services  Reduction:  1.5 FTE in 2013 additional  2 FTE by the end of 2014             The Court Services Department will reduce its staffing by 0.5 Probation  Officer and 1 Judicial Specialist in 2013; and 2 more Judicial Specialists  by the end of 2014.  Cumulatively the Court Services will reduce their  staffing by 20%.  The adopted staff reduction is primarily to reflect the lower number of  cases filed (25% overall decline from the peak in 2010), and the  process improvement/automation project that is under way.  This is  anticipated to save over $225k per year.  Executive Summary - 2013/2014 Budget Highlights 1 - 16   Revenue:   $40k in parking fines       In addition, the Court has implemented a modest increase in parking  ticket fines, from $35 to $45 per violation for regular parking tickets  and from $45 to $55 for violations at Gene Coulon Memorial Beach  Park; this is expected to raise an additional $40k in court revenue  annually.      City Attorney  The City Attorney Department will decrease its line item budget by  $10k per year and will recover billable time associated to capital  projects for $25k.   The City Attorney’s office is requesting to increase the hours worked  of the only paralegal position from 30 hours to 35 hours a week, or an  increase of 0.13 FTE.  Even with this increase, the department’s  support staff is still well below other comparable cities.    In addition, the adopted budget will move the City Attorney’s office  from leased space into City Hall for an annual savings of $90,000.  A  one‐time tenant improvement cost of $160,000 is required to ready  the space and provide for moving expenses.    Reduction:  ($10,036)  Revenue:  $25k internal legal fee charge     Addition:   0.13 FTE   $160k Tenant Improvement            CED  Reduction:  3.0 FTE          The Department of Community and Economic Development (CED) will  reduce its positions by 3 FTE including one Code Enforcement Officer,  one Administrative Assistant, and the elimination of the Planning  Director position with the responsibilities assumed by the CED  Administrator. The Department has two Limited Term Inspectors  positions expiring at the end of 2012 which may need to be extended  due to project schedules. These positions are fully funded with project  reimbursements.     Cumulatively, the Department has reduced its staffing level by 23, or  34%, excluding the transfers of the Neighborhood and Farmers Market  programs to the Community Services Department.  The reductions  were made due to the decrease in development activities.  As the  permit activity improves, there will be the need to restore some of  these positions to maintain reasonable service levels.    Community Services  Reduction:  2.8 FTE    Facility Major Maintenance:  $138k (from $497k to $359k)    Neighborhood Programs:  $20k  (from $93k to $73k)       The Community Services department will reduce staffing by 1  Secretary, 1 Maintenance Custodian, and a Recreation Specialist  position due to the change in the CARCO Theater operation.  A result  of department reorganization, Recreation Services will operate North  Highlands Neighborhood Center with its current staff from Highlands  Community Center, and increase a 0.8 FTE Supervisor position to full  time by reducing part‐time help.  Cumulatively, the department has  reduced regular staffing by 10.8 FTE or 9% and intermittent resources  by an equivalent of 11 FTE or 25%.      The city is negotiating a lease with a non‐profit organization for the  use of the CARCO Theater.  The transition is expected to take place in  the last fourth quarter of 2012 and in early 2013.  In addition, in order to balance the budget, the adopted budget will  Executive Summary - 2013/2014 Budget Highlights 1 - 17   reduce the amount budgeted in prior years for facility major  maintenance and for the neighborhood grant programs.  These  adjustments will bring the budget more in line with historical spending  in these programs.  In the human service area, the Limited Term Housing Repair  Technician position that has been funded in the past two years with  carryover capital Community Development Block Grant (CDBG) will  end with funding at the end of 2012.     Addition:  Increase in utility costs    May Creek & River View  Bridge Habitat monitoring    Additional Right‐of‐Way and  Natural Area Maintenance             A number of increases in operating costs in the Community Services  Department need to be addressed as well.  Responsible for operating  all city buildings and parks, Community Services must budget for  associated utility rate increases.  This includes increases in parks  lighting and irrigation ($59k/$62k for 2013/14, respectively) and utility  costs for city facilities ($28k/$48k for 2013/14) for a combined total  increase of $87k in 2013 and $110k in 2014.    Also affecting the department’s budget are increased responsibilities  from newly acquired properties or improvements.  The 5‐year habitat  monitoring requirement for May Creek commencing in 2013 will be  funded by reallocating existing resources; and commencing 2014,  $7,500 in new funding is required for the habitat monitoring for the  Riverview bridge project.  Additional right‐of‐way improvements and  the transfer of the Cleveland‐Richardson Life Estate to the city mean  more vegetation maintenance contract expenditures.  A portion of the  expenditures will be funded by reallocating existing resources ($15k),  and the new funding requested is estimated at $3,100 in 2013 &  $7,100 in 2014.  Also requested is $3,000 for an urban forestry software maintenance  contract to facilitate the maintenance of over 132,270 street, park,  natural area, and facility trees.  Fire & Emergency Services  Reduction:  Hold 6 of the 9 grant funded  Fire Fighter positions vacant   Public safety has always been the top priority for the city and the  budget reductions over the past five years have largely left public  safety departments intact.  With these 6 positions, the cumulative  reduction for the Department will be 10 FTE (previously eliminated a  Deputy Chief position, a Lead Inspector, a Fire Inspector I position, and  a Communications Specialist), or 6% of its force.  These 6 Firefighters  were part of the 9 positions restored with SAFER grant funds in 2011,  in hope of stronger revenue growth to make them sustainable.  But  the slow pace of revenue growth and the reduction in Fire District 25  contract revenue requires them to be kept vacant after the grant  expires. The remaining 3 SAFER grant Fire Fighter positions will be  funded with the adopted basic life support transport fee.    Administrative Services   Reduction:  2 FTE   The Administrative Services Department is made up of three internal  support divisions: Finance, Information Technology, and the City  Clerk’s Office. The department will reduce 2 positions, a Payroll  Specialist position and a Sr. Network Systems Specialist position.    Executive Summary - 2013/2014 Budget Highlights 1 - 18   IT Capital:  ($255k 2013/$333k 2014)         Addition:  Election Cost:   ($50k 2013/$50k 2014)     IT Software Licensing:  ($285k 2013/$288k 2014)         This is in addition to the 10.5 positions reduced previously for a  cumulative 12 positions and 22%.  The Department also has two  limited term project positions that expire at the end of 2012.  These  positions may be extended with project funding.      In addition to position reduction, the adopted budget reduces the  Technology equipment and software replacement budget by $255k in  2013 and $333k in 2014 to accommodate increases in software  licensing and support costs.  With the centralization of IT services, we  have been gathering all software and hardware support costs into the  Internal Services Fund from departments over the past few years.  This  avoids duplication and allows for more efficient support coordination.   We also implemented a Microsoft Enterprise License in 2011 which  again allows more efficient file transfers and sharing.  These efforts  and also the addition of new software acquired recently required an  increase in the software license and support budget by $285k in 2013  and $288k in 2014.    Lastly, the additional election cost in 2012 and projected 2013 general  election cost will require an increase to our election budget by $50k  each year.    Human Resources &   Risk Management     The Human Resources & Risk Management Department (HRRM) will  reduce the self‐funded unemployment insurance cost in the Risk  Management Fund by $68k and $63k for 2013 and 2014, respectively.   However, at the same time the general liability insurance premium is  increasing by $28k a year. Therefore the net savings will be $40k in  2013 and $35k in 2014.  As mentioned earlier, one of the goals for this budget cycle is to  restore the training budget that was significantly reduced over the  past 5 years.  The adopted budget will restore $52k annually for  citywide staff development to be administered by the HR&RM  Department.   Police  Unfunded Position:  3 grant funded SRO officers          The adopted budget will hold three School Resource Officer (SRO)  positions vacant. This is part of the six officers funded with the COPS  Hiring Recovery Grant that expires in 2012.  The grant requires the city  to retain these positions for one year beyond the grant period, so  these positions will be unfunded after June 2013.  The cumulative staff  reduction will be 8.8 FTE, or 5.6%, of the Department force.    The adopted budget reflects an anticipated 2013 jail service contract  with SCORE at $3.75 million and a projected 2014 amount of $4.5  million.  The city’s portion of SCORE debt service costs of $1.8 million  per year will be budgeted in the debt service fund.    Executive Summary - 2013/2014 Budget Highlights 1 - 19   Public Works  Reduction:  2 FTE   Line item reductions:   $65k/2013 & $95k in 2014           The General Fund portion of the Public Works Department consists of  department administration, street maintenance, and transportation.    The adopted budget will reduce one Principal Civil Engineer in the  Transportation Systems Division, and a Signal/Electronics System  Assistant position in the Transportation Operations Division.  In  addition, the department is proposing various line item reductions in  its street maintenance budget at $65k a year.  The $30k additional  reduction in 2014 reflects the anticipated energy cost savings by  converting to LED streetlights on the Rainier Ave S and Strander Blvd  improvement projects currently under construction.    Cumulatively, the department has reduced its staffing by 17.7 FTE, of  which 17.5 are General Fund positions.  This represents an overall  11.3% reduction of Department workforce, or 22% reduction in  General Fund supported positions.       General  Government Debt Service           Capital Funds  Governmental Capital  Improvements Fund (316)  2‐Year Total $4.1 million  Sources:  Grants/Donations: $1.16M  REET: 1.05M  Business License: 0.80M   Interfund Utility Tax: 0.85M  Carry forward: 0.24M                         The adopted budget includes the amount needed to meet the city’s  general obligation debt service payments of $8.02 million annually,  including $1.8 million in the Library Development Bonds issued in 2011  and the city’s share of SCORE bonds in the amount of $1.83 million a  year.    The adopted 2013‐2014 budget includes $4.1 million in General  Governmental capital projects.  One of the areas where the funding  has been greatly depleted during the Great Recession is our capital  funds.  The funds are needed to preserve and enhance over $80  million of sports courts and fields, outdoor structures, buildings and  amenities in our community.  This budget will dedicate 80% of the  adopted increase in business license fees ($400k per year) as well as  the adopted increase in inter‐fund utility taxes ($425k per year) to  supplement the Real Estate Excise Tax for a combined $1.3 to $1.4  million per year.  These resources plus grants/donations, parks  mitigation funds, and unspent project funds make up the $4.1 million  resources for the following projects.    1) $761k for Gene Coulon Memorial Beach park structural repair/  maintenance.  This is part of a multi‐year project totaling over $1.2  million in repairs necessary to preserve the above and under  water structures in the forty‐four year old park.  2) $750k additional funding for the accessible playground that would  be funded entirely with mitigation funds and community  fundraising dollars and constructed with volunteer efforts. No  General Fund contribution is expected.   3) $270k for playground replacement at Liberty Park and Cedar River  Trail Park.   Executive Summary - 2013/2014 Budget Highlights 1 - 20                                                       $31.4M Transportation  Improvements Fund (317)  4) $150k for lighting system upgrades at Renton Senor Activity  Center and Highlands Park walkway.     5) $331k for the tree maintenance program for both high risk tree  removal and special project based street tree replacements.   6) $300k for initial planning/design phase of the Ron Regis Park  Athletic Field expansion project.    7) $250k Riverview Park Bridge safety repair project to repair the  damages caused by woody debris in the Cedar River from prior  storms.  8) $180k for Henry Moses Aquatic Center major maintenance and  upgrades.  9) $165k King County Levy funds for specific acquisition projects.  10) $149k for capital project coordination.  11) $150k for path, patio, sidewalk and boardwalk maintenance.   12) $150k to continue the expansion and replacement of citywide  security video system.  13) $100k to start the planning and design phase of the Sunset EIS  Park (plus $280k from the reallocation of the Sunset Sub Area  Planning fund in 2013).   14) $100k for community service maintenance shop rehab.   The remaining $294k consists of a number of small safety‐related  repairs/improvements throughout our park system. See Capital  Investment Section for more detail.  The Transportation Improvement Fund accounts for the  transportation element of the CIP.  The adopted two‐year total  transportation improvements are $31.3 million.  $3.4 million will be  from Business License fees, $1.3 million from the arterial street fuel  tax, $290k from mitigation fees collected, and $21.8 million will be  funded with grants.  Details of the projects and use of city resources  for these projects can be found in the CIP section of this budget.  Enterprise Funds The city has several enterprise type (or business type) operations,  that must be self‐sustaining.  These include the Water, Wastewater,  and Surface Water utilities; the Solid Waste utility; the golf course,  and the airport.    Utilities         The Water, Wastewater, and Surface Water utility funds are  accounted for and budgeted separately, but are managed as a  system in accordance with the city’s financial management policies.   The system conducts a comprehensive rate review every six years  with the assistance of outside consultants, with annual updates  performed by city staff.   The city re‐evaluated it’s rate setting policies in 2010.  Through this  Executive Summary - 2013/2014 Budget Highlights 1 - 21   Utilities Financial Policy    process, along with the failure of two sewer collection line sections,  the City Council approved the following reserve and capital project  financing policies:   1) Consolidate operating and rate stabilization reserves at 12%  for each of the piped utilities, and establish a fixed dollar  amount for solid waste reserves ($400k) and the pass‐ through Metro sewer treatment charges ($380k or 3.5%)  based on actual cash flow requirements.  2) Maintain debt service reserves based on the highest 1‐year  debt service payment requirements.  3) Establish a capital financing policy that:  a. Uses rate revenue to finance system replacements.  b. Only uses bond financing for system and capacity  expansion, major transmission, and storage system  improvements.  These policies and the adopted system replacement projects as  identified in the CIP section required substantial rate increases  during the 2011‐12 Budget:   Water –18%/16%   Wastewater – 42%/5%   King Count Metro Wastewater Treatment (pass through)  – 13%/0%   Surface Water – 40%/11%   Solid Waste – 0%/0%  The adopted 2013‐14 rate increases are 5% each year for all city  operated utilities.  The King County Metro Wastewater Treatment  fee is to increase by 10.2% in 2013. The city will also continue the  Metro rate stabilization charge at $1.16 per account per month.       These rate increases are needed to provide for ongoing capital  infrastructure replacements.   Maplewood Golf Course  The Maplewood Golf Course will continue to operate with reduced  staffing and streamlined operations, which runs about $2.5 million  per year.  A adopted increase in greens fees only, which have not  increased since 2010, will assist in providing a quality facility.  Driving  range fees, lessons and cart rentals remain unchanged.  The weather  and the economy over the past two years have tightened the Golf  Course’s financial condition and its operating margin.  As a result  capital investments and regular major maintenance projects have  been reduced over the past two years, focusing on safety and  prioritizing repairs to the buildings and golf course.  Reconstruction  projects have been deferred until 2015 when the interfund loan  used to refinance the revenue bonds in 2010 are fully paid.  This will  free up about $400k a year and allow the Golf Course to make more  Executive Summary - 2013/2014 Budget Highlights 1 - 22   capital investments thereafter.   Renton Municipal Airport  $11.5 million in capital  projects over the next two  years.        With the renegotiated leases for all major tenants at the airport, the  airport operation has a much improved outlook, and will have funds  to make needed improvements to its facilities.  Overall, the airport  lease revenues are at about $2.6 million per year against operating  expenses of $1.5 million. The Airport is undertaking a number of  capital projects in the next two years: the continuation of the  taxiway bravo rehabilitation ($9.7 million); the 820 Building  demolition ($637K); and other smaller improvement projects  totaling $1.1 million.   Internal Service Funds     The city operates several “businesses” that provide service internally  to other city departments.  These include the Equipment Rental  Fund (Motor Pool 501), Insurance Fund (Risk Management 502),  Health Insurance Fund (512), LEOFF1 Retiree Healthcare Fund (522),  Information Technology Fund (503), Facilities Fund (504), and  Communications Fund (505).  All of the costs identified herein are paid for and included in the  operating departments’ budget.  The charges are calculated based  on either specific charges or by systematic cost allocation.  The  health insurance charge (for both active and retired employees) is  part of personnel benefit costs. The remaining internal service funds  (Fleet, Property/Liability Insurance, Technology, Facilities, and  Communications) services are paid as internal service charges.   About 86% of all internal service charges are paid by the General  Fund; therefore, the cost of internal service fund operations directly  affects the General Fund’s bottom line.   Equipment Rental  Operating: $2.5 M/year  Capital: $1.5 M 2013/   $1.0 M 2014        The Equipment Rental fund maintains nearly 600 pieces of  equipment, of which approximately 300 are vehicles and large  mobile equipment used intensively in delivering city services.  The  Fund also accumulates replacement reserves for replacement of  vehicles when needed.    Due to the substantial fuel cost increases over the past few years,  the operating budget was underfunded in the last two years.  The  2013‐14 budget adjusted for the fuel cost and price on other  petroleum‐based supplies.  As a result the fleet M&O cost has shown  substantial increase in the operating departments.       Information Technology  Operating:$3.5 M/year   Capital:$0.6M 2013/  $0.56M 2014      The Information Technology (IT) Fund was created in 2007 to  allocate the costs of the city’s centralized IT programs.  This fund  provides for the technology, telecommunications, and copier  equipment lease and maintenance for the city.  The adopted budget contains a total of $1.2 million in IT capital  projects over the 2‐year budget period.  Other than $50k earmarked  for an updated IT strategic plan, the remaining 2013‐14 IT  investments are all major maintenance related items.  It includes  Executive Summary - 2013/2014 Budget Highlights 1 - 23   $200k ($100k per year) for the lease of the copier fleet, $400k  ($200k per year) in routine replacement/expansion of servers,  network equipment, storage and backup systems to maintain  network integrity for continuing operations.  The remaining $600k is  for department‐specific software/hardware replacements/update  needs.     We will continue to work on equipment and software interface  needed to communicate with and access the data from the new  computer aided dispatching (CAD) at Valley Communication Center  CAD system, which is expected to go live in November 2013.  The IT Division will also continue the implementation of the  Enterprise GIS Plan and other system improvements consistent with  the adopted 2007 IT Strategic Plan.     Risk Management  2013‐2014:  $16.4/$17.2 million       The city’s Risk Management program consists of three funds: the  Property and Liability Insurance Fund (502), the Employee Health  Insurance Fund (512), and the LEOFF I Retiree Medical Fund (522).   The 502 Fund covers property and liability insurance ($1.5 million  each for 2013 and 2014); workers compensation (around $1.1  million per year); and unemployment insurance (around $150k per  year), and the remaining balance of $234k is for program  administration.    The city self‐insures employee health benefits with a stop‐loss  coverage of $250k per incident.  The 2013 and 2014 budget and  charge is based on projected plan costs by the number of  employees.  As discussed earlier, the amount the city will contribute  to the Fund will be based on 2012 premium rates.  In addition, the  city will be further reduce its contribution by $1.3 million into the  fund during 2013. This effect is a reduced fund balance by a   projected $1.8 million over the biennium.     Providing retiree health care is required by state law for LEOFF I  retirees.  The city’s contribution is determined actuarially and re‐ evaluated every other year.  The most recent actuarial study put the  city’s obligation at approximately $27 million in present value and  requires an annual contribution of $1.7 million to fully amortize the  obligation by 2038.  This contribution is included in the 2013‐14  budget. The Equipment Rental fund maintains nearly 600 pieces of  equipment, of which approximately 300 are vehicles and large  mobile equipment used intensively in delivering city services.  The  Fund also accumulates replacement reserves for replacement of  vehicles when needed.    Facilities  2013‐14 Reduction:   1 FTE (included in Comm.  Services Department   The Facilities Fund was fully implemented in 2010 to accumulate  costs for maintaining and operating the city’s office, public (primarily  used by the general public), and operational (primarily used for city  operations purposes) facilities, and charges the costs to the  Executive Summary - 2013/2014 Budget Highlights 1 - 24   discussion above)  Operating:$3.7 million/year  Major Maintenance:  $360K/year.    appropriate functions/departments.    The Fund also accounts for major maintenance (major repairs and  updates) costs related to these facilities, which is now funded with  current operating resources.  The funding level for major  maintenance projects has been reduced in the 2013‐14 budget cycle  from $495k to around $360k annually.  This may not be sustainable  and could require future adjustments.    Communications  2013‐14 Reduction:   1 FTE (included in Executive  Department discussion  above)  Operating:$0.9 million/year      The Communications Fund was also created in 2010 by pooling  citywide communications resources for the central print shop,  interoffice mail, external postage and printing services, and the  Government TV channel operation in one place for consistent  coordination of brands, messages, and better prioritization of  workload.  The costs are allocated based on actual services demand  by departments.    Pension Trust Fund  $240k/$225k for 2013/14     The city is the custodian of the Firemen’s Pension Fund, a trust fund  managed by a separately appointed Trustee.  The Fund accumulates resources and pays current pension benefits  per state law.  The Fund has sufficient assets to fully fund the city’s  pension obligation.  Currently the plan asset generates interest  earnings and the city also receives a distribution of a state fire  insurance premium surcharge that is restricted for fire pension  benefits.  No general city resources are used for this purpose.   The  Facilities Fund was fully implemented in 2010 to accumulate costs  for maintaining and operating the city’s office, public (primarily used  by the general public), and operational (primarily used for city  operations purposes) facilities, and charges the costs to the  appropriate functions/departments.                       Executive Summary - 2013/2014 Budget Highlights 1 - 25 This page is intentionally left blank  Executive Summary - 2013/2014 Budget Highlights 1 - 26 Budget at a Glance  The Budget Process    The City of Renton develops its biennial budget every two years from February through  October.  The Mayor and the Council review the City’s revenues and services in order to  determine if they need to make significant changes to the budget.     In reviewing the anticipated revenue, the Mayor’s first priority is to ensure that the City is able  to continue providing the same levels of service.  This may require obtaining additional funds  because the same service level now costs more.  For example, as our population increases, we  need more police officers to maintain the same response times.     City departments estimate the costs of providing existing base services for the budget year.  In  addition, they submit requests for new programs that they would like the Mayor to consider.   The Mayor evaluates the department requests and can recommend new programs for Council  approval within the context of the Council’s adopted Business Plan Goals.     The Mayor and the Council hold a strategic planning retreat in the spring of each year in order  to adopt these Business Plan Goals.  At that time, the Council sets policy direction and priorities  for the next budget cycle.  They also determine whether the City’s current levels of service are  meeting the needs of our community.     The Mayor must provide to the Council by October 31 a proposed budget for the following two  years.  The Mayor also provides them with an estimate of expected revenue in order to meet  the costs of providing City services.  The Council reviews the budget and any revisions in  November and December.  It must approve a balanced budget, (funding recommendations for  the operating and capital budgets that do not exceed the estimated resources) by the beginning  of the budget year, which is January for the City of Renton.  In order to obtain citizen opinion  about proposed expenditures, the City holds two public budget hearings.     Once the Council adopts the budget, the Mayor must ensure that expenditures are made within  legal limits.  If the economy changes or the City identifies unanticipated needs during the year  that require changing the budget, the Mayor will recommend those changes.  A Council‐ adopted ordinance must accompany all budget increases.  If revenues fall short, the Mayor can  make decreases to the budget to ensure that the City does not overspend available resources.   The Mayor will work closely with the Council whenever changes to the budget must be made.   Executive Summary - Budget at a Glance 1 - 27 Budgetary Basis and Basis of Accounting     The budget, as adopted, constitutes the legal authority for expenditures.  Budgets are adopted  on the GAAP basis of accounting.  The biennial budget is adopted with budgetary control at the  fund level so expenditures may not legally exceed appropriations at that level of detail.   Transfers or revisions within funds are allowed, but only the City Council has the legal authority  to increase or decrease a given fund’s biennial budget.      Basis of accounting refers to the point at which revenues or expenditures / expenses are  recognized in the accounts and reported in the financial statements.  It relates to the timing of  the measurement made regardless of the measurement focus applied:    1.  Accrual    Both governmental and business‐type activities in the government‐wide financial statements  and the proprietary and fiduciary fund financial statements are presented on the accrual basis  of accounting.  Revenues are recognized when earned and expenses are recognized when  incurred.    2.  Modified Accrual    The government funds financial statements are presented on the modified basis of accounting.   Under the modified accrual basis of accounting, revenues are recorded when susceptible to  accrual: i.e., both measurable and available.  “Available” means collectible within the current  period or soon enough thereafter to be used to pay liabilities of the current period.      Executive Summary - Budget at a Glance 1 - 28       BIENNIAL BUDGET CALENDAR  The following table illustrates a typical biennial budget calendar for both the initial budget development  year and the mid‐biennium adjustment year.  The process and legal deadlines in Year 1 is identical to the  annual budget process.  Year 2 is the simplified mid‐year review process.      Process Description Year 1 Year 2  1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1. Administration Planning Retreat  2. Council sets budget priorities and guidance in  workshop  3. First quarter financial report to Council  Committee of the Whole updates revenue  projections  4. Administration develops budget parameters 5. Finance/City Service Area Teams (CSAT) review & update requests for results to be  consistent with Council’s and Mayor’s  directions and issue Request for Results  6. Departments prepare response to RFR  including program revenues, personnel, and  expenditure requirements.  Departments  identify necessary mid‐biennium adjustments 7. CSAT prioritize programs/proposals, provide  feedbacks to department, and submit  recommendation to the Mayor  8. Finance updates revenue estimates and  compiles with department submittals  9. Administration makes adjustments to  department submittals/establishes balanced  preliminary budget  10. Preliminary budget document prepared,  printed, and filed with City Clerk and  presented to the City Council (at least  60  days prior to the ensuing fiscal year)  11. City Clerk publishes notice of the filing of  preliminary budget and notice of public  hearing to be held during preliminary budget  deliberations  12. City Council conducts workshops and public  hearings on the preliminary budget including   revenues and property tax levies   13. City Council makes modifications to the  proposed budget/mid‐biennium adjustments  14. City Council adopts an ordinance to establish  the amount of property taxes to be levied in  the ensuing year   15. Final budget/Mid‐biennium adjustments, as  adopted, is published and distributed within  the first three months of the following year    Executive Summary - Budget at a Glance 1 - 29   City of Renton Fund  Structure Governmental Funds *General Government General Fund 000 Community Services  Fund 000‐001 Street Fund 000‐003 CD Block Grant Fund 000‐004 Museum Fund 000‐005 Library Fund 000‐006 Farmers Market Fund 000‐009 Miscellaneous Debt  Service Fund 000‐215 Fire and Emergency  Svcs Memorial Fund 000‐010 Limited Tax GO  Bond  Funds 000‐201 Fire and Emergency  Svcs Health and  Wellness Fund 000‐011 Special Revenue Funds Arterial Streets        102 Leased City Properties 108 Special Hotel Motel  Tax 110 Paths and Trails 118 1% for Art 125 Cable Communication       127 Springbrook Wetlands  Bank Fund   135 Debt Service Capital Projects Mitigation Funds 303, 304, 305 * CIP City Facilities 316 *Transportation  Improvements 317 South Lake  Washington  Infrastructure Project  318 Housing Opportunity  Fund  326 New LIbrary  Development Fund  336 Proprietary Funds Enterprise  Funds *Utilities Utility Operations 405,406,407, 416 Utility Construction 425,426,427 Utility Debt Service Airport Airport Operations 402 Airport Construction 422 Solid Waste 403 Golf Course Golf Operations 404 Golf Construction 424 Internal Service Funds Equipment Rental 501 Insurance Services 502, 512, 522 Information  Technology 503 Facilities 504 Communication 505 Major Funds are those with budgets representing ten percent or more of  the City’s overall budget.  They are marked with an asterisk (*).  For descriptions of Major Funds, see next page.  City of Renton  Budget Fund Structure  Executive Summary - Budget at a Glance 1 - 30 City of Renton  Budget Fund Structure        General Government is used to group those accounts that are largely supported by general  taxes of the City.    General Fund accounts for all general government activity not accounted for in other funds.  It  includes most tax revenues and such services as police, fire, engineering, long range planning,  city clerk, administration, and economic development.      Water / Sewer Utility is comprised of a number of sub‐funds working towards a mission to  operate and maintain a quality water supply system, collect, convey and treat wastewater  effectively and economically within the Council’s rate structure, and construct water and  sewer projects by contract or City participation in private projects, for infrastructure  improvements consistent with the Capital Facilities Plan.                                                        Non‐budgetary funds include:  Reserve Retirement Contribution Fund    General Fixed Assets Fund  ICMA Deferred Compensation Fund    Claims Clearing Fund  Salary Clearing Fund     Special Deposits Fund  General Long Term Debt Account Group    Surplus Bank Balance Fund       Executive Summary - Budget at a Glance 1 - 31 Financial Structure  The City’s budget comprises seven major fund types or groups. The following is a general  overview of each fund type.    General Governmental Funds  These funds are used to account for resources that are generally not dedicated for a specific  purpose. They are used to meet the basic services that your local government provides.    Major Revenues Primary Services  • Taxes • Police protection  • Fees, licenses, and permits • Fire protection / emergency medical  services  • Fines and forfeitures • Parks and recreation  • Intergovernmental (Federal, State, and  Local)  • Municipal Court / legal services   • Street maintenance planning   • Economic development / planning   • Administrative functions      Special Revenue Funds  These funds are used to account for revenues that are to be used for a specific purpose as  required by law or administrative action.    Major Revenues Primary Services  • Federal, State, and Local Grants • Economic development  • Taxes • Cable communications   • Street overlay   • Art fund      Executive Summary - Budget at a Glance 1 - 32 Debt Service Funds  These funds are used to account for accumulation of dedicated revenue and payment of  principal and interest related to the City’s general obligation bond issues.  Major Revenues Primary Services  • Property tax levies • Payment of principal and interest on  outstanding bonds  • Real estate excise tax   • Special assessments   Capital Investment Funds  These funds are used to account for the acquisition and construction of major capital facilities  and equipment. All projects supported by these funds can be found in the 2013‐2018 City of  Renton Capital Investment Program section.    Major Revenues Primary Services  • Federal, State, and Local Grants • Capital investment projects  • Special assessments   • Property tax   • Sales tax   • Real estate excise tax   • Impact mitigation       Enterprise Funds  These funds are used to account for operations that are financed and operated in a manner  similar to private business enterprises.    Major Revenues Primary Services  • Service (user) charges • City utilities  • Federal, State, and Local Grants • Renton Municipal Airport  • Revenue bonds • Maplewood Golf Course  • State loans       Executive Summary - Budget at a Glance 1 - 33 Internal Service Funds  These funds are used to account for the goods and services furnished by one city department  for another department on a cost reimbursement basis.  Major Revenues Primary Services  • Charges to other city departments • Fleet management   • Insurance, health / property liability   • Information technology   • Facilities   • Communications      Fiduciary Funds  These funds are used to account for assets held by the City in a trustee capacity.    Major Revenues Primary Services  • Investment interest • Fire pension fund    Please refer to the following tables and figures for specific information on the budget, fund  groups, and employment history.  In The Total Budget for 2013, All Funds and The Total Budget  for 2014, All Funds table, we provide details on revenue and expenditure categories.    In the Total Revenue Budget Over Time, All Funds table we provide sources and amounts of  revenue by year from 2010 through 2014.      In the Total Expenditure Budget Over Time, All Funds table we provide specific expenditure  types by year from 2010 through 2014.  Executive Summary - Budget at a Glance 1 - 34 2013/2014 Budget Summary by Fund , All Funds Fund / Department  Beg Fund Balance   2013   Revenue    Adopted   2014   Revenue    Adopted   2013 Expenditure  Adopted   2014 Expenditure  Adopted   Budgeted  Increase  (Decrease) in  Fund Balance   Ending Fund  Balance   0 000  GENERAL 6,219,831                 70,913,379                73,733,809                   71,125,807                74,023,519                   (502,138)              5,717,693                   0 001  COMMUNITY SERVICES 1,589,235                 11,239,691                11,538,725                   11,095,120                11,210,375                   472,921                2,062,156                   0 003  STREETS 1,344,898                 8,877,257                  8,962,115                     8,795,931                  8,989,501                     53,940                  1,398,838                   0 004  COMMUNITY DEVELOPMENT BLOCK GRANT 11,019                       265,506                      265,506                         279,061                      276,761                         (24,810)                 (13,791)                        0 005  MUSEUM 55,307                       209,903                      211,281.00                   209,903                      211,281.35                   0                            55,307                         0 006  LIBRARY ‐                               ‐                               ‐                                   ‐                               ‐                                   ‐                          ‐                                0 007  PARKING GARAGE MAINTENANCE ‐                               ‐                               ‐                                   ‐                               ‐                                   ‐                          ‐                                0 009  FARMERS MARKET 84,308                       81,400                        82,400                           81,314                        82,399                           87                          84,395                         0 010  FIRE AND EMERGENCY SVC MEMORIAL 1,953                          ‐                               ‐                                   ‐                               ‐                                   ‐                         1,953                           0 011  FIRE AND EMERGENCY SVC HEALTH & WELLNESS 36,858                       25,000                        25,000                           25,000                        25,000                            ‐                         36,858                         0 031  PARK MEMORIAL 177,758                      ‐                               ‐                                   ‐                               ‐                                   ‐                         177,758                       2 201  1997 LIM GO BONDS‐CITY HALL 591,257                     1,749,305                  1,749,705                     1,749,305                  1,749,705                      ‐                         591,257                       2 215  GENERAL GOVERNMENT MISC DEBT SVC 639,521                     6,252,128                  6,238,318                     6,252,128                  6,238,318                      ‐                         639,521                      General Governmental 10,751,945               99,613,569                102,806,859                 99,613,569                102,806,859                 (0)                           10,751,945                 1 102  ARTERIAL STREETS 158,974                     643,000                      643,000                         640,000                      650,000                         (4,000)                   154,974                       1 108  LEASED CITY PROPERTIES 438,333                     797,289                      813,071                         749,656                      767,061                         93,643                  531,976                       1 110  SPECIAL HOTEL‐MOTEL TAX 66,506                       245,000                      265,000                         245,000                      265,000                          ‐                         66,506                         1 125  ONE PERCENT FOR ART 104,499                     15,000                        15,000                           50,000                        50,000                           (70,000)                 34,499                         1 127  CABLE COMMUNICATIONS DEVELOPMENT 35,294                       85,674                        85,674                           85,674                        85,674                            ‐                         35,294                         1 135  SPRINGBROOK WETLANDS BANK 663,556                      ‐                               ‐                                   ‐                               ‐                                   ‐                         663,556                       3 303  COMMUNITY SERVICES IMPACT MITIGATION 1,135,050                 60,000                        60,000                            ‐                               ‐                                  120,000                1,255,050                   3 304  FIRE IMPACT MITIGATION 655,748                     25,000                        50,000                           250,000                      250,000                         (425,000)              230,748                       3 305  TRANSPORTATION IMPACT MITIGATION 307,187                     40,000                        40,000                           183,000                      107,000                         (210,000)              97,187                         3 316  MUNICIPAL FACILITIES CIP 237,725                     2,485,000                  1,380,000                     2,722,725                  1,380,000                     (237,725)               ‐                                3 317  CAPITAL IMPROVEMENT 46,182                       25,258,120                6,027,000                     25,257,711                6,026,590                     819                        47,001                         3 318  SOUTH LAKE WA INFRASTRUCTURE PROJECT 768                              ‐                               ‐                                   ‐                               ‐                                   ‐                         768                               3 326  HOUSING OPPORTUNITY 5,546                          ‐                               ‐                                   ‐                               ‐                                   ‐                         5,546                           3 336  NEW LIBRARY DEVELOPMENT 543,588                      ‐                               ‐                                   ‐                               ‐                                   ‐                         543,588                       4 402  AIRPORT OPERATIONS 486,088                     1,408,843                  1,431,610                     1,379,685                  1,405,557                     55,211                  541,299                       4 403  SOLID WASTE UTILITY 1,270,044                 15,700,852                16,419,820                   16,170,067                16,501,965                   (551,360)              718,684                       4 404  MUNICIPAL GOLF COURSE SYSTEM 371,338                     2,453,669                  2,487,449                     2,465,769                  2,504,357                     (29,007)                 342,331                       4 405  WATER OPERATIONS 3,873,587                 12,668,096                12,973,149                   10,994,985                11,180,620                   3,465,640            7,339,227                   4 406  WASTEWATER OPERATIONS 1,232,604                 6,247,645                  7,263,934                     5,490,418                  5,410,556                     2,610,605            3,843,209                   4 407  SURFACE WATER OPERATIONS 1,567,197                 7,934,708                  4,863,612                     6,116,887                  6,611,449                     69,984                  1,637,181                   4 416  KING COUNTY METRO 1,077,805                 15,126,703                15,202,336                   15,126,703                15,202,336                    ‐                         1,077,805                   4 422  AIRPORT CAPITAL IMPROVEMENT 244,444                     10,340,092                1,392,517                     10,340,092                1,392,517                      ‐                         244,444                       4 424  MUNICIPAL GOLF COURSE SYSTEM CIP 140,491                     50,000                        50,000                           50,000                        50,000                            ‐                         140,491                       4 425  WATER CIP 1,917,461                 3,745,000                  4,385,000                     3,745,000                  4,385,000                      ‐                         1,917,461                   4 426  WASTEWATER CIP 124,178                     3,250,000                  3,250,000                     3,250,000                  3,250,000                      ‐                         124,178                       4 427  SURFACE WATER CIP 669,630                     3,189,000                  10,031,000                   3,189,000                  10,031,000                    ‐                         669,630                       4 471  WATERWORKS RATE STABILIZATION 15,845                        ‐                               ‐                                   ‐                               ‐                                   ‐                         15,845                         5 501  EQUIPMENT RENTAL 3,986,142                 4,169,724                  4,289,809                     4,013,931                  3,655,632                     789,970                4,776,112                   5 502  INSURANCE 4,957,884                 3,713,764                  3,744,062                     3,058,068                  3,098,090                     1,301,668            6,259,552                   5 503  INFORMATION TECHNOLOGY 348,230                     4,082,323                  4,010,222                     4,078,959                  4,002,968                     10,619                  358,849                       5 504  FACILITIES 245,791                     4,276,112                  4,092,976                     4,230,522                  4,070,454                     68,112                  313,903                       5 505  COMMUNICATIONS 124,412                     877,773                      896,374                         886,184                      904,871                         (16,908)                 107,504                       5 512  HEALTHCARE INSURANCE 7,151,481                 9,329,364                  11,699,185                   10,902,577                12,058,197                   (1,932,225)           5,219,256                   5 522  LEOFF1 RETIREES HEALTHCARE 5,452,510                 1,735,684                  1,735,684                     1,737,606                  1,737,692                     (3,930)                   5,448,580                   6 611  FIREMENS PENSION 4,127,221                 300,000                      300,000                         240,475                      225,475                         134,050                4,261,271                  All Other Funds 43,783,339               140,253,435             119,897,484                 137,650,693             117,260,061                 5,240,165            49,023,504                TOTAL ALL FUNDS 54,535,284$             239,867,004$           222,704,343$              237,264,263$           220,066,920$              5,240,165$          59,775,449$              Executive Summary - Budget at a Glance 1 - 35 The Total Budget for 2013, All Funds  General Special Debt Capital Internal  Governmental* Revenue Services Imprvmts Enterprise Services Fiduciary Total Revenue Property Tax 31,741,366          ‐                 ‐           ‐                   ‐                   ‐                   ‐                31,741,366        Retail Sales and Use Taxes 22,956,180          180,000        ‐           ‐                   ‐                   ‐                   ‐                23,136,180        Utility Taxes 15,950,662          40,000          ‐           425,000          ‐                   ‐                   ‐                16,415,662        Other Taxes 6,313,000            45,674          ‐           660,000          ‐                   ‐                   ‐                7,018,674          Business License and Permits 533,067               ‐                 ‐           2,101,619       ‐                   ‐                   ‐                2,634,686          Other License and Permits 2,330,761            ‐                 ‐           ‐                   102,319          150,000          ‐                2,583,080          Federal/State Grants 394,830               ‐                 ‐           18,245,926    9,428,000       ‐                   ‐                28,068,756        Other Intergovernmental Revenues 2,275,500            640,000        ‐           4,187,575       949,128          ‐                   100,000        8,152,203          Charges for Goods and Services 12,047,781          ‐                 ‐           115,000          67,196,745    15,969,444    ‐                95,328,970        Fines and Forfeits 3,058,500            ‐                 ‐           ‐                   ‐                   ‐                   ‐                3,058,500          Interest and Other Earnings 645,300               3,000            ‐           10,000            427,868          202,101          200,000        1,488,269          Rents, Leases, and Concessions 657,929               797,289        ‐           ‐                   3,509,800       ‐                   ‐                4,965,018          Other Miscellaneous Revenues 458,693               65,000          ‐           250,000          38,040            10,967,947    ‐                11,779,680        Capital Contributions ‐                        ‐                 ‐           ‐                   98,208            550,252          ‐                648,460              Other Financing Sources 250,000               15,000          ‐           1,873,000       50,000            345,000          ‐                2,533,000          Total New Revenue 99,613,569         1,785,963    ‐           27,868,120    82,114,608    28,184,744    300,000       239,867,004     Expenditures Legislative 289,114               ‐                 ‐           ‐                   ‐                   ‐                   ‐                289,114              Executive 1,421,232            245,000        ‐           ‐                   ‐                   886,184          ‐                2,552,416          Court Services 2,009,664            ‐                 ‐           ‐                   ‐                   ‐                   ‐                2,009,664          City Attorney 1,872,973            ‐                 ‐           ‐                   ‐                   ‐                   ‐                1,872,973          Community & Economic Devel 6,005,361            50,000          ‐           231,725          ‐                   ‐                   ‐                6,287,086          Human Resources & Risk Mgmt 971,207               ‐                 ‐           ‐                   ‐                   15,698,251    ‐                16,669,458        Administrative Services 2,969,430            85,674          ‐           ‐                   485,184          4,078,959       ‐                7,619,247          Police 28,583,698          ‐                 ‐           ‐                   ‐                   ‐                   ‐                28,583,698        Fire and Emergency Services 24,043,143          ‐                 ‐           ‐                   ‐                   ‐                   ‐                24,043,143        Public Works 9,275,434            ‐                 ‐           25,242,711    70,524,031    4,013,931       ‐                109,056,107      Community Services 12,429,532          749,656        ‐           2,491,000       2,065,108       4,230,522       ‐                21,965,818        Interfund Transfers ‐                        640,000        ‐           448,000          235,000          ‐                   ‐                1,323,000          Other City Services 1,741,350            ‐                 ‐           ‐                   ‐                   ‐                   240,475        1,981,825          Debt Service 8,001,433            ‐                 ‐           ‐                   5,009,282       ‐                   ‐                13,010,715        Total Committed Expenditures 99,613,569         1,770,330    ‐           28,413,436    78,318,605    28,907,847    240,475       237,264,263     In(De)crease to F/B & Reserves (0)                          15,633          ‐           (545,316)         3,796,003       (723,103)         59,525          2,602,742          Beginning Fund Balance 10,751,945         1,467,162    ‐           2,931,794      12,990,712    22,266,450    4,127,221    54,535,284        Ending Fund Balance 10,751,945         1,482,795    ‐           2,386,478      16,786,715    21,543,347    4,186,746    57,138,026        * Including General Gov't Debt Service Executive Summary - Budget at a Glance 1 - 36 The Total Budget for 2014, All Funds  General Special Debt Capital Internal  Governmental* Revenue Services Imprvmts Enterprise Services Fiduciary Total Revenue Property Tax           32,840,495                      ‐                  ‐                          ‐                          ‐                          ‐                       ‐   32,840,495        Retail Sales and Use Taxes           23,832,262          200,000                 ‐                          ‐                          ‐                          ‐                       ‐   24,032,262        Utility Taxes           16,489,850             40,000                 ‐              425,000                        ‐                          ‐                       ‐   16,954,850        Other Taxes              6,313,000            45,674                 ‐              555,000                        ‐                          ‐                       ‐   6,913,674          Business License and Permits                 533,067                      ‐                  ‐          2,140,000                        ‐                          ‐                       ‐   2,673,067          Other License and Permits              2,346,437                      ‐                  ‐                          ‐              103,252             150,000                      ‐   2,599,689          Federal/State Grants                 394,830                      ‐                  ‐          3,530,000         2,391,000                        ‐                       ‐   6,315,830          Other Intergovernmental Revenues              2,515,500         640,000                ‐                          ‐          2,209,500                        ‐           100,000 5,465,000          Charges for Goods and Services           12,470,461                      ‐                  ‐              140,000       70,407,444       16,102,193                      ‐   99,120,098        Fines and Forfeits              3,058,500                      ‐                  ‐                          ‐                          ‐                          ‐                       ‐   3,058,500          Interest and Other Earnings                 645,300               3,000                 ‐                10,000             669,667             202,484          200,000 1,730,451          Rents, Leases, and Concessions                 658,464          813,071                 ‐                          ‐          3,115,878                        ‐                       ‐   4,587,413          Other Miscellaneous Revenues                 458,693            65,000                 ‐                          ‐                38,040       13,337,385                      ‐   13,899,118        Capital Contributions                            ‐                       ‐                  ‐                          ‐              101,646             550,250                      ‐   651,896              Other Financing Sources                 250,000            15,000                 ‐              757,000               50,000             126,000                      ‐   1,198,000          Total New Revenue 102,806,859       1,821,745    ‐           7,557,000      79,750,427    30,468,312    300,000       222,704,343     Expenditures Legislative 295,116               ‐                 ‐           ‐                   ‐                   ‐                   ‐                295,116              Executive 1,443,145            265,000        ‐           ‐                   ‐                   904,871          ‐                2,613,016          Court Services 1,999,521            ‐                 ‐           ‐                   ‐                   ‐                   ‐                1,999,521          City Attorney 1,687,621            ‐                 ‐           ‐                   ‐                   ‐                   ‐                1,687,621          Community & Economic Devel 6,036,004            50,000          ‐           100,000          ‐                   ‐                   ‐                6,186,004          Human Resources & Risk Mgmt 991,234               ‐                 ‐           ‐                   ‐                   16,893,979    ‐                17,885,214        Administrative Services 3,091,989            85,674          ‐           ‐                   500,903          4,002,968       ‐                7,681,534          Police 29,676,444          ‐                 ‐           ‐                   ‐                   ‐                   ‐                29,676,444        Fire and Emergency Services 24,442,820          ‐                 ‐           ‐                   ‐                   ‐                   ‐                24,442,820        Public Works 9,478,261            ‐                 ‐           6,011,590       70,322,801    3,655,632       ‐                89,468,284        Community Services 12,639,836          767,061        ‐           1,280,000       2,103,697       4,070,454       ‐                20,861,048        Interfund Transfers ‐                        650,000        ‐           372,000          176,000          ‐                   ‐                1,198,000          Other City Services 3,036,844            ‐                 ‐           ‐                   ‐                   ‐                   225,475        3,262,319          Debt Service 7,988,023            ‐                 ‐           ‐                   4,821,956       ‐                   ‐                12,809,979        Total Committed Expenditures 102,806,859       1,817,735    ‐           7,763,590      77,925,357    29,527,904    225,475       220,066,920     In(De)crease to F/B & Reserves (0)                          4,010            ‐           (206,590)         1,825,070       940,409          74,525          2,637,423          Beginning Fund Balance 10,751,945         1,482,795    ‐           2,386,478      16,786,714    21,543,348    4,186,746    57,138,026        Ending Fund Balance 10,751,945         1,486,805    ‐           2,179,888      18,611,784    22,483,757    4,261,271    59,775,449        * Including General Gov't Debt Service Executive Summary - Budget at a Glance 1 - 37 Total Revenue Budget Over Time, All Funds 2010 2011 2011 2012 2012 2013 2014 Change Change Revenue Actual Orig Bdgt Actual Orig Bdgt Actual Adopted Adopted 2012‐2013 2013‐2014 Tax Revenues  Property Tax  ‐  General Levy 31,497,128          32,046,525          32,357,894        32,475,452        33,466,364        31,741,366        32,840,495          ‐2.3% 3.5% Total Property Taxes 31,497,128          32,046,525          32,357,894        32,475,452        33,466,364        31,741,366        32,840,495          ‐2.3% 3.5% Retail Sales and Use Tax 21,264,299          22,122,035          22,032,530        23,346,222        23,201,415        23,136,180        24,032,262          ‐0.9% 3.9% Utility Taxes 14,360,523          14,947,850          15,275,455        15,613,609        15,721,902        16,415,662        16,954,850          5.1%3.3% Other Taxes Admissions Tax 291,399                280,000                308,200              300,000              311,054              308,000              308,000                2.7%0.0% Franchise Fees 1,271,104             1,305,000             1,283,211           1,368,000           1,312,841           1,305,674           1,305,674             ‐4.6% 0.0% Excise Taxes 2,603,318             2,385,000             2,236,652           2,545,000           2,970,751           2,600,000           2,650,000             2.2%1.9% Emergency Medical Service 1,331,157             1,110,921             1,045,724           1,167,976           1,071,319           1,060,000           905,000                ‐9.2%‐14.6% Gambling Excise Tax 1,546,934             1,600,000             1,671,794           1,600,000           1,700,695           1,600,000           1,600,000             0.0%0.0% Leasehold Excise Taxes ‐                         ‐                        ‐                       ‐                       ‐                      145,000              145,000                100.0%0.0% Total Other Taxes 7,043,912             6,680,921             6,545,580             6,980,976             7,366,659             7,018,674             6,913,674             0.5%‐1.5% Total Tax Revenue 74,165,862          75,797,331          76,211,459          78,416,259          79,756,341          78,311,882          80,741,281          ‐0.1% 3.1% Licenses and Permits  Business Licenses and Permits 2,366,136             2,303,322             2,371,513           2,353,122           2,477,612           2,634,686           2,673,067             12.0%1.5%  Building Permits 1,483,341             1,951,527             1,907,383           2,042,279           2,130,245           2,364,803           2,381,089             15.8%0.7%  Non‐Business Licenses/Permits 160,317                158,277                219,521              158,600              255,324              218,277              218,600                37.6%0.1% Total Licenses and Permits 4,009,793             4,413,126             4,498,418             4,554,001             4,863,181             5,217,766             5,272,756             14.6% 1.1% Intergovernmental Revenue  Federal Grants 3,892,783             4,827,242             4,051,447           5,479,000           9,513,776           21,056,538        4,075,506             284.3%‐80.6%  State Grants 3,559,007             2,799,237             3,593,751           2,537,724           9,253,492           7,034,718           2,262,824             177.2%‐67.8%  Motor Vehicle Excise Tax (MVET)183,594                67,089                  283,675              68,096                296,111              90,000                90,000                  32.2%0.0%  State DUI 15,677                  14,888                  18,973                15,111                17,397                18,000                18,000                  19.1%0.0%  State/Street Fuel Taxes 1,831,824             1,774,267             1,891,763           1,801,626           1,901,948           1,925,000           1,925,000             6.8%0.0%  State/Fire Insurance Premium Tax 112,686                100,000                115,054              100,000              119,668              100,000              100,000                0.0%0.0%  State/Liquor Board Profits/Excise Tax 1,095,401             819,195                1,074,279            ‐                      1,271,268           860,000              1,100,000             100.0%27.9%  Intrgovl Service and Interlocal Grants 2,578,216             2,943,735             4,169,233           2,478,315           1,591,991           5,136,703           2,209,500             107.3%‐57.0% Total Intergovernmental Revenue 13,269,187          13,345,653          15,198,176          12,479,872          23,965,649          36,220,959          11,780,830          190.2%‐67.5% Charges for Services  General Government 367,147                433,633                374,687              438,938              403,633              517,908              528,045                18.0%2.0%  Public Safety 5,937,164             6,497,043             6,721,527           6,581,829           6,723,537           6,245,285           6,612,198             ‐5.1% 5.9%  Utility and Environment 47,555,982          56,659,180          55,147,647        60,123,371        59,876,029        64,316,636        67,470,085          7.0%4.9%  Transportation 71,861                  240,000                184,071              140,000              90,672                ‐                      ‐                        ‐100.0%N/A  Other Transportation 80,861                  115,056                163,185              115,056              181,410              115,056              115,056                0.0%0.0%  Plan Checking Fees 573,747                653,735                664,550              664,564              847,729              750,000              750,000                12.9%0.0%  Fire and Park Mitigation 89,411                  160,000                147,363              160,000              132,928              85,000                110,000                ‐46.9%29.4%  Planning/Zoning/EIS Fees 465,529                89,095                  76,893                98,896                187,863              119,095              128,896                20.4%8.2%  Recreation 3,004,168             3,395,586             3,020,021           3,427,963           3,100,221           3,380,586           3,436,867             ‐1.4% 1.7%  IS/MV Equip Repair/Replacement Chgs 9,894,372             10,249,155          10,267,341        10,437,758        10,813,438        11,275,141        11,324,201          8.0%0.4% Total Charges for Services 68,040,242          78,492,483          76,767,286          82,188,375          82,357,460          86,804,707          90,475,348          5.6% 4.2% Total Fines and Forfeits 3,446,860             3,170,351             3,144,604             3,214,156             3,060,389             3,058,500             3,058,500             ‐4.8% 0.0% Miscellaneous Revenue  Interest and Other Earnings 1,211,131             1,411,580             907,102              1,353,108           948,359              1,488,269           1,730,451             10.0%16.3%  LID/Special Assessment Principal 25,967                  ‐                       48,854                ‐                      66,286                33,000                33,000                  100.0%0.0%  Rents/Leases/Concessions 3,822,741             4,384,970             4,301,979           4,847,368           4,323,173           4,965,018           4,587,413             2.4%‐7.6%  Insurance Premiums and Recoveries 301,798                 ‐                       303,633               ‐                      97,937                 ‐                       ‐                        N/A N/A  Equipment Capital Recovery Charges 2,458,042             2,057,431             2,068,865           1,902,312           1,902,311           1,580,791           1,634,180             ‐16.9%3.4%  Intrfund Proprty Liability Ins Premiums 2,208,928             1,527,035             1,556,259           1,533,071           1,550,368           1,597,448           1,631,458             4.2%2.1%  Employee Insurance Premiums 13,251,202          14,313,356          14,875,973        15,078,604        14,608,047        12,509,011        14,874,739          ‐17.0%18.9%  Contributions from Private Sources 1,466,171             515,000                282,795              170,000              1,450,372           402,000              152,000                136.5%‐62.2%  Other Miscellaneous 651,908                814,698                678,497              891,698              1,015,790           351,733              351,733                ‐60.6%0.0% Total Miscellaneous Revenue 25,397,887          25,024,070          25,023,958          25,776,161          25,962,644          22,927,270          24,994,974          ‐11.1% 9.0% Interfund Dept Service Charges 4,091,339             4,098,885             3,998,796             4,218,904             4,517,357             3,829,960             3,866,758             ‐9.2% 1.0% Total Capital Contributions 2,770,776             790,179                1,899,317             630,262                13,469,693          962,960                1,315,896             52.8% 36.7% Total Other Financing Sources 15,051,122          14,446,550          32,831,958          9,681,926             4,792,723             2,533,000             1,198,000             ‐73.8%‐52.7% TOTAL NEW REVENUE 210,243,067$      219,578,628$      239,573,971$      221,159,916$      242,745,436$      239,867,004$      222,704,343$      8.5%‐7.2% Executive Summary - Budget at a Glance 1 - 38 Total Expenditure Budget Over Time, All Funds 2010 2011 2011 2012 2012 2013 2014 Change Change Expenditures Actual Orig Bdgt Actual Orig Bdgt Actual Adopted Adopted 2012‐2013 2013‐2014 Salaries And Wages Regular Salaries 52,889,921         52,957,456         52,958,451       54,412,404       53,801,051       54,571,095       54,808,801         0.3% 0.4% Part Time Salaries 2,039,689           2,042,204           1,933,404         2,032,204         1,826,614         2,090,299         2,100,891           2.9% 0.5% Uniform Allowance 140,381              140,856              150,182            140,856            162,534            152,496            151,599              8.3%‐0.6% Overtime 2,575,796           2,001,601           2,698,294         2,001,601         2,797,458         1,977,194         1,976,782           ‐1.2% 0.0% Total Salaries And Wages 57,645,787        57,142,117        57,740,330      58,587,065      58,587,657      58,791,084      59,038,073        0.3%0.4% Personnel Benefits Retirement/PERS 1,868,308           2,162,604           1,879,407         2,841,066         2,168,285         2,527,804         2,851,148           ‐11.0% 12.8% Retirement/LEOFF 1,278,772           1,205,144           1,334,543         1,235,244         1,365,065         1,267,440         1,266,025           2.6%‐0.1% FICA 3,489,721           3,341,306           3,398,615         3,411,087         3,424,415         3,395,856         3,419,826           ‐0.4% 0.7% Medical Insurance 9,257,142           9,066,246           9,348,179         9,929,453         9,764,936         9,018,431         11,453,945         ‐9.2% 27.0% Leoff1 Retired Healthcare Insurance 1,462,970           2,205,684           2,949,909         2,205,684         2,207,117         1,705,684         1,705,684           ‐22.7% 0.0% Industrial Insurance 1,061,777           1,261,162           1,084,220         1,258,312         1,068,188         1,268,562         1,272,435           0.8% 0.3% Life Insurance 89,585                 95,349                 59,886               96,413               60,335               63,309               63,273                 ‐34.3%‐0.1% Dental Insurance 1,178,821           1,180,676           1,116,124         1,272,768         1,171,329         1,205,810         1,342,879           ‐5.3% 11.4% Unemployment Compensation 252,743              239,866              254,427            243,456            258,529            241,887            242,382              ‐0.6% 0.2% Fire Pensions 375,461              540,720              297,268            540,720            242,196            241,440            241,440              ‐55.3% 0.0% Long Term Disability 100,535              101,187              98,254               103,383            99,624               100,798            101,540              ‐2.5% 0.7% Self‐Insurance Medical/Dental 10,039,004         12,424,659         10,385,408       13,557,416       11,493,851       11,897,752       13,029,627         ‐12.2% 9.5% Self‐Insurance Workmen's Comp 1,005,711           812,541              831,215            812,541            935,095            812,541            812,541              0.0% 0.0% Self‐Insurance Unemployment Comp 368,927              250,000              141,988            150,000            111,746            183,367            189,392              22.2% 3.3% Total Personnel Benefits 31,829,475        34,887,143        33,179,441      37,657,542      34,370,711      33,930,680      37,992,136        ‐9.9%12.0% Supplies Office/Operating Supplies 3,712,462           3,666,249           3,486,909         3,663,913         3,709,880         4,155,488         4,231,233           13.4% 1.8% Purchased Merchandise/Inventory 293,042              374,677              233,002            374,777            328,987            374,277            374,227              ‐0.1% 0.0% Small Equipment 1,105,829           652,223              984,502            677,667            1,278,050         624,924            595,899              ‐7.8%‐4.6% Total Supplies 5,111,332           4,693,149           4,704,413         4,716,357         5,316,918         5,154,689         5,201,359           9.3%0.9% Other Services & Charges Professional Services 6,204,615           5,650,961           5,256,974         5,651,814         5,640,624         5,934,417         5,792,595           5.0%‐2.4% Communications 535,014              618,619              522,973            618,619            487,680            603,668            603,668              ‐2.4% 0.0% Travel and Training 290,537              416,735              417,949            417,588            376,461            483,998            482,131              15.9%‐0.4% Operating Rentals & Leases 769,137              852,584              753,686            852,584            650,697            760,286            682,984              ‐10.8%‐10.2% Property/Liability Ins Premiums & Claims 1,232,004           1,282,297           1,486,963         1,282,522         1,155,282         1,341,491         1,363,969           4.6% 1.7% Public Utility Services 26,173,783         29,122,076         28,125,854       29,224,548       29,132,552       32,363,841       32,691,917         10.7% 1.0% Repairs and Maintenance 900,528              757,413              809,918            756,248            731,411            807,841            828,741              6.8% 2.6% Other Miscellaneous Services 975,550              1,072,115           988,143            1,088,017         842,237            1,041,286         1,102,825           ‐4.3% 5.9% Total Other Services And Charges 37,081,168        39,772,799        38,362,460      39,891,939      39,016,945      43,336,828      43,548,830        8.6%0.5% Intergovernmental Services Intergovernmental Professional Services 5,589,763           8,952,350           8,299,652         6,725,575         5,879,651         5,978,075         6,746,575           ‐11.1% 12.9% Intergovernmental Payments ‐                       ‐                      ‐                     ‐                     ‐                     ‐                     ‐                       N/A N/A External Taxes & Operating Assessments 1,787,462           1,788,526           1,947,009         1,788,526         2,234,895         2,462,676         2,545,877           37.7% 3.4% Interfund Taxes 2,853,884           2,319,702           3,666,179         2,319,702         3,956,281         4,539,453         4,723,803           95.7% 4.1% Total Intergovernmental Services 10,231,109        13,060,578        13,912,841      10,833,803      12,070,827      12,980,204      14,016,255        19.8%8.0% Capital Outlay Land 23,398                 260,000              835,053            310,000            434,470            181,000            5,000                   ‐41.6%‐97.2% Buildings, Structures & Oth Imprvmnts 10,985,018         29,868,000         11,273,345       26,239,000       10,726,203       23,343,765       20,682,190         ‐11.0%‐11.4% Machinery and Equipment 1,525,229           2,948,653           3,176,085         2,044,677         3,614,447         2,595,653         2,106,653           26.9%‐18.8% Street Improvement Projects/TIP 10,151,078         11,632,819         12,069,602       9,746,400         24,364,259       25,093,120       5,862,000           157.5%‐76.6% Total Capital Outlay 22,684,723        44,709,472        27,354,085      38,340,077      39,139,379      51,213,538      28,655,843        33.6%‐44.0% Debt Service  Principal 16,271,445         5,996,239           17,088,896       6,212,694         21,992,428       7,803,963         7,820,159           25.6% 0.2% Interest and Related Debt Costs 3,923,694           3,880,986           3,955,396         4,663,514         5,103,044         5,356,343         5,139,410           14.9%‐4.1% Total Debt Service 20,195,140        9,877,225           21,044,291      10,876,208      27,095,472      13,160,306      12,959,569        21.0%‐1.5% Total Interfund Payments 17,179,990        16,274,203        16,478,284      16,347,082      16,945,618      17,213,934      17,456,855        5.3%1.4% Total Other Financing Uses 8,437,638           4,446,550           4,281,544         2,681,926         4,599,231         1,483,000         1,198,000           ‐44.7%‐19.2% TOTAL COMMITTED EXPENDITURES 210,396,361$    224,863,236$    217,057,687$   219,932,000$   237,142,758$   237,264,263$   220,066,920$    7.9%‐7.2% Executive Summary - Budget at a Glance 1 - 39 Revenue Detail, General Governmental Funds 2010 2011 2011 2012 2012 2013 2014 Change Change Revenue Actual Orig Bdgt Actual Orig Bdgt Actual Adopted Adopted 2012‐2013 2013‐2014 Tax Revenues  Property Tax  ‐  General Levy 31,497,128          32,046,525          32,357,894        32,475,452        33,466,364        31,741,366        32,840,495          ‐2.3% 3.5% Total Property Taxes 31,497,128          32,046,525          32,357,894        32,475,452        33,466,364        31,741,366        32,840,495          ‐2.3% 3.5% Retail Sales and Use Tax 21,072,873          21,942,035          21,822,849        23,146,222        22,970,162        22,956,180        23,832,262          ‐0.8% 3.8% Utility Taxes 14,279,849          14,907,850          15,235,455        15,573,609        15,681,902        15,950,662        16,489,850          2.4%3.4% Other Taxes Admissions Tax 291,399                280,000                308,200              300,000              311,054              308,000              308,000                2.7%0.0% Franchise Fees 1,222,444             1,260,000             1,234,448           1,323,000           1,262,188           1,260,000           1,260,000             ‐4.8% 0.0% Real Estate Excise Taxes 2,203,318             1,985,000             1,836,652           2,145,000           2,026,958           2,100,000           2,100,000             ‐2.1% 0.0% Emergency Medical Service 1,161,114             950,921                868,873              1,007,976           885,781              900,000              900,000                ‐10.7%0.0% Gambling Excise Tax 1,546,934             1,600,000             1,671,794           1,600,000           1,700,695           1,600,000           1,600,000             0.0%0.0% Leasehold Excise Taxes ‐                         ‐                        ‐                       ‐                       ‐                      145,000              145,000                100.0%0.0% Total Other Taxes 6,425,210             6,075,921             5,919,967             6,375,976             6,186,676             6,313,000             6,313,000             ‐1.0% 0.0% Total Tax Revenue 73,275,059          74,972,331          75,336,165          77,571,259          78,305,105          76,961,208          79,475,607          ‐0.8% 3.3% Licenses and Permits  Business Licenses and Permits 694,411                673,322                674,984              683,122              687,347              533,067              533,067                ‐22.0%0.0%  Building Permits 1,393,718             1,781,388             1,740,123           1,838,355           1,944,495           2,112,484           2,127,837             14.9%0.7%  Non‐Business Licenses/Permits 160,317                158,277                219,521              158,600              255,324              218,277              218,600                37.6%0.1% Total Licenses and Permits 2,248,445             2,612,987             2,634,629             2,680,077             2,887,166             2,863,828             2,879,504             6.9% 0.5% Intergovernmental Revenue  Federal Grants 1,394,037             937,000                1,715,019           659,000              1,375,300           300,506              300,506                ‐54.4%0.0%  State Grants 238,748                106,324                172,868              106,324              183,596              116,824              116,824                9.9%0.0%  Motor Vehicle Excise Tax (MVET)183,594                67,089                  283,675              68,096                296,111              90,000                90,000                  32.2%0.0%  State DUI 15,677                  14,888                  18,973                15,111                17,397                18,000                18,000                  19.1%0.0%  State/Street Fuel Taxes 1,245,640             1,157,267             1,286,399           1,174,626           1,293,325           1,285,000           1,285,000             9.4%0.0%  State/Liquor Board Profits/Excise Tax 1,095,401             819,195                1,074,279            ‐                      1,271,268           860,000              1,100,000             100.0%27.9%  Intrgovl Service and Interlocal Grants 51,635                  ‐                       83,983                ‐                      74,172                ‐                      ‐                        N/A N/A Total Intergovernmental Revenue 4,224,732             3,101,763             4,635,197             2,023,157             4,511,168             2,670,330             2,910,330             32.0% 9.0% Charges for Services  General Government 208,755                231,218                227,175              236,523              213,097              325,369              325,630                37.6%0.1%  Public Safety 5,937,164             6,497,043             6,697,780           6,581,829           6,723,537           6,245,285           6,612,198             ‐5.1% 5.9%  Utility and Environment 35,126                  23,549                  70,092                25,910                159,211              332                      368                        ‐98.7%10.8%  Transportation 4,473                     ‐                       1,600                   ‐                      6,915                   ‐                       ‐                        N/A N/A  Plan Checking Fees 573,747                653,735                664,550              664,564              847,729              750,000              750,000                12.9%0.0%  Planning/Zoning/EIS Fees 269,889                89,095                  76,893                98,896                187,863              89,095                98,896                  ‐9.9% 11.0%  Recreation 1,424,932             1,628,486             1,493,540           1,660,863           1,494,165           1,633,486           1,665,863             ‐1.6% 2.0% Total Charges for Services 8,454,086             9,123,126             9,231,629             9,268,585             9,632,517             9,043,567             9,452,955             ‐2.4% 4.5% Total Fines and Forfeits 3,438,022             3,170,351             3,144,604             3,214,156             3,060,389             3,058,500             3,058,500             ‐4.8% 0.0% Miscellaneous Revenue  Interest and Other Earnings 327,558                477,730                294,452              477,730              342,424              645,300              645,300                35.1%0.0%  Rents/Leases/Concessions 727,338                698,929                744,834              701,464              822,428              657,929              658,464                ‐6.2% 0.1%  Insurance Premiums and Recoveries ‐                        ‐                       ‐                      ‐                      22,617                ‐                      ‐                        N/A N/A  Employee Insurance Premiums ‐                        ‐                       42,143                ‐                      49,835                25,000                25,000                  100.0%0.0%  Contributions from Private Sources 133,756                100,000                196,586              105,000              124,082              87,000                87,000                  ‐17.1%0.0%  Other Miscellaneous 80,936                  121,000                72,180                71,000                292,153              346,693              346,693                388.3%0.0% Total Miscellaneous Revenue 1,269,588             1,397,659             1,350,195             1,355,194             1,653,539             1,761,922             1,762,457             30.0% 0.0% Interfund Dept Service Charges 3,190,908             3,314,653             3,070,506             3,414,200             3,311,715             3,004,214             3,017,506             ‐12.0% 0.4% Total Capital Contributions 1,196                    ‐                        365,464                 ‐                        2,216,483              ‐                         ‐                        N/A N/A Total Other Financing Sources 7,265,882             529,056                10,995,659          536,926                2,879,089             250,000                250,000                ‐53.4% 0.0% TOTAL NEW REVENUE 103,367,918$      98,221,926$        110,764,047$      100,063,554$      108,457,170$      99,613,569$        102,806,859$      ‐0.4% 3.2% Executive Summary - Budget at a Glance 1 - 40 Expenditure Detail, General Governmental Funds 2010 2011 2011 2012 2012 2013 2014 Change Change Expenditures Actual Orig Bdgt Actual Orig Bdgt Actual Adopted Adopted 2012‐2013 2013‐2014 Salaries And Wages Regular Salaries 43,105,068          42,686,777         42,885,696       43,824,731       43,500,042       44,081,277       44,142,405         0.6% 0.1% Part Time Salaries 1,622,654             1,514,033           1,429,936         1,514,033         1,319,176         1,505,848         1,505,848           ‐0.5% 0.0% Uniform Allowance 140,381                140,856              150,182            140,856            162,534            152,496            151,599              8.3%‐0.6% Overtime 2,342,023             1,797,867           2,474,097         1,797,867         2,557,835         1,781,300         1,781,400           ‐0.9% 0.0% Total Salaries And Wages 47,210,126          46,139,533        46,939,911      47,277,487      47,539,587      47,520,921      47,581,252        0.5%0.1% Personnel Benefits Retirement/PERS 1,332,628             1,455,902           1,239,033         1,890,580         1,406,715         1,680,568         1,881,713           ‐11.1% 12.0% Retirement/LEOFF 1,278,772             1,205,144           1,334,543         1,235,244         1,365,065         1,267,440         1,266,025           2.6%‐0.1% FICA 2,700,180             2,517,102           2,584,495         2,566,057         2,594,355         2,557,798         2,565,045           ‐0.3% 0.3% Medical Insurance 7,474,238             6,936,343           7,433,247         7,629,156         7,783,001         6,949,158         9,100,703           ‐8.9% 31.0% Leoff1 Retired Healthcare Insurance 1,462,970             2,205,684           2,949,909         2,205,684         2,207,117         1,705,684         1,705,684           ‐22.7% 0.0% Industrial Insurance 846,793                1,017,945           859,224            1,015,239         843,660            1,030,308         1,029,281           1.5%‐0.1% Life Insurance 73,577                  77,246                 48,870               78,218               49,381               51,495               51,220                 ‐34.2%‐0.5% Dental Insurance 956,076                938,997              893,294            1,011,806         939,035            961,365            1,064,554           ‐5.0% 10.7% Unemployment Compensation 203,590                190,172              202,185            192,547            205,377            191,639            191,299              ‐0.5%‐0.2% Fire Pensions 15,780                  15,720                 16,380               15,720               16,690               16,440               16,440                 4.6% 0.0% Long Term Disability 69,047                  67,499                 65,488               68,838               66,132               66,803               66,949                 ‐3.0% 0.2% Total Personnel Benefits 16,413,651          16,627,753        17,626,668      17,909,089      17,476,526      16,478,700      18,938,912        ‐8.0%14.9% Supplies Office/Operating Supplies 1,333,748             1,413,561           1,071,003         1,411,225         1,280,163         1,370,816         1,378,149           ‐2.9% 0.5% Purchased Merchandise/Inventory 19,646                  6,600                   2,097                 6,700                 4,765                 6,200                 6,150                   ‐7.5%‐0.8% Small Equipment 689,319                280,559              461,547            306,003            806,156            291,204            296,079              ‐4.8% 1.7% Total Supplies 2,042,713            1,700,720           1,534,646         1,723,928         2,091,084         1,668,220         1,680,378           ‐3.2%0.7% Other Services & Charges Professional Services 3,148,218             2,550,518           2,699,030         2,554,517         2,819,942         2,398,352         2,407,452           ‐6.1% 0.4% Communications 36,033                  24,178                 33,901               24,178               46,898               37,007               37,007                 53.1% 0.0% Travel and Training 144,496                195,983              199,503            197,382            247,418            206,064            205,863              4.4%‐0.1% Volunteer Travel/Meals 94,176                  115,580              109,457            115,034            66,232               152,316            152,316              32.4% 0.0% Operating Rentals & Leases 523,480                616,361              553,502            616,361            513,869            616,011            616,011              ‐0.1% 0.0% Property/Liability Ins Premiums & Claims (281)                      775                      ‐                     1,000                 209                     ‐                      ‐                       ‐100.0%N/A Public Utility Services 1,653,900             1,707,095           1,793,749         1,707,095         1,872,446         2,232,138         2,204,209           30.8%‐1.3% Repairs and Maintenance 298,399                408,442              288,567            407,277            290,922            401,241            404,741              ‐1.5% 0.9% Other Miscellaneous Services 720,960                778,875              702,532            794,777            541,028            747,956            747,829              ‐5.9% 0.0% Total Other Services And Charges 6,619,382            6,397,806           6,380,242         6,417,620         6,398,962         6,791,085         6,775,428           5.8%‐0.2% Intergovernmental Services Intergovernmental Professional Services 5,589,763             8,952,350           8,299,652         6,725,575         5,879,651         5,978,075         6,746,575           ‐11.1% 12.9% External Taxes & Operating Assessments 12,568                  ‐                      7,873                 ‐                     9,546                 50                      50                        100.0% 0.0% Interfund Taxes ‐                         150,000              150,000            150,000            150,000            150,000            150,000              0.0% 0.0% Total Intergovernmental Services 5,602,331            9,102,350           8,457,525         6,875,575         6,039,197         6,128,125         6,896,625           ‐10.9%12.5% Capital Outlay Buildings, Structures & Oth Imprvmnts 110,182                 ‐                      1,611                 ‐                     ‐                     ‐                      ‐                       N/A N/A Machinery and Equipment 63,400                  267,559              24,810               267,559            26,506               236,910            236,910              ‐11.5% 0.0% Total Capital Outlay 173,582                267,559              26,421              267,559            26,506              236,910            236,910              ‐11.5%0.0% Debt Service  Principal 11,100,442          2,620,236           13,694,426       2,743,517         6,397,427         4,705,439         4,826,730           71.5% 2.6% Interest and Related Debt Costs 2,095,142             2,094,799           2,115,756         2,987,856         3,354,911         3,295,994         3,161,293           10.3%‐4.1% Total Debt Service 13,195,584          4,715,035           15,810,182      5,731,373         9,752,337         8,001,433         7,988,023           39.6%‐0.2% Total Interfund Payments 12,651,910          11,975,651        12,071,342      12,145,698      12,597,373      12,628,175      12,709,331        4.0%0.6% Total Other Financing Uses 6,805                    2,008,000           2,266,678         1,000,000         2,017,310         160,000            ‐                       ‐84.0%‐100.0% TOTAL COMMITTED EXPENDITURES 103,916,084$     98,934,407$      111,113,615$   99,348,329$     103,938,882$   99,613,569$     102,806,859$    0.3%3.2% Executive Summary - Budget at a Glance 1 - 41 2013 Revenue, Expenditures, Fund Sources, All Funds General Government General  000 001 003 004 005 006 09/10/11/31 201/215 Govt General ComSvcs Street CDBG Museum Library Mis Funds LT GO Total 2013 Revenue Property Tax 18,916,287        3,477,251          3,777,022     ‐                   209,903     ‐                 ‐                      5,360,903       31,741,366                Retail Sales and Use Taxes 22,656,180        ‐                      300,000        ‐                   ‐              ‐                 ‐                      ‐                   22,956,180                Utility Taxes 8,826,662          5,468,000          1,656,000     ‐                   ‐              ‐                 ‐                      ‐                   15,950,662                Other Taxes 4,213,000          ‐                      ‐                 ‐                   ‐              ‐                 ‐                      2,100,000       6,313,000                  Sub‐Total Taxes 54 612 129 8 945 251 5 733 022 ‐209 903 ‐‐7 460 903 76 961 208Sub‐Total Taxes 54,612,129        8,945,251          5,733,022     ‐                   209,903     ‐                 ‐                      7,460,903       76,961,208                Business License and Permits 533,067              ‐                       ‐                 ‐                   ‐              ‐                 ‐                      ‐                   533,067                     Other License and Permits 2,205,761          ‐                      125,000        ‐                   ‐              ‐                 ‐                      ‐                   2,330,761                  Federal/State Grants 129,324             ‐                      ‐                 265,506          ‐              ‐                 ‐                      ‐                   394,830                     Other Intergovernmental Revenues 990,500             ‐                      1,285,000     ‐                   ‐              ‐                 ‐                      ‐                   2,275,500                  Charges for Goods and Services 8,841,076          1,684,340          1,214,235     ‐                   ‐              ‐                 17,600               290,530          12,047,781                Fines and Forfeits 3,058,500          ‐                      ‐                 ‐                   ‐              ‐                 ‐                      ‐                   3,058,500                  Interest and Other Earnings 125,000             ‐                      520,000        ‐                   ‐              ‐                 300                     ‐                   645,300                     Rents, Leases, and Concessions 41,329                573,100             ‐                 ‐                   ‐              ‐                 43,500               ‐                   657,929                     Other Miscellaneous Revenues 376,693             37,000                ‐                 ‐                   ‐              ‐                 45,000               ‐                   458,693                     Capital Contributions ‐                      ‐                      ‐                 ‐                   ‐              ‐                 ‐                      ‐                   ‐                              Other Financing Sources ‐                       ‐                       ‐                 ‐                   ‐              ‐                 ‐                      ‐                   ‐                             g Bond Proceeds ‐                       ‐                       ‐                 ‐                   ‐              ‐                 ‐                      ‐                   ‐                              Sale of General Fixed Assets ‐                      ‐                      ‐                 ‐                   ‐              ‐                 ‐                      ‐                   ‐                              Transfer In ‐                      ‐                      ‐                 ‐                   ‐              ‐                 ‐                      250,000          250,000                     Total New Revenue 70,913,379        11,239,691        8,877,257     265,506          209,903     ‐                 106,400             8,001,433       22,652,361                Use of Prior Yr Revenue ‐                      ‐                      ‐                   ‐                     ‐                ‐                   ‐                       ‐                   ‐                                Total Resources 70,913,379        11,239,691        8,877,257       265,506            209,903       ‐                   106,400              8,001,433       99,613,569                  Expenditures Legislative 289,114             289,114                     City Attorney 1,872,973          1,872,973                  Executive:  Mayor's Office 1,381,232          1,381,232                  Hearing Examiner 40,000                40,000                      g ,, Court Services 2,009,664          2,009,664                  Community & Economic Development ‐                              Administrative 1,017,853          1,017,853                  Economic Development 484,586             484,586                     Planning 1,454,717          1,454,717                  Development Services 2,966,891          2,966,891                  Municipal Arts ‐                              Housing Opportunity ‐                              Human Resources & Risk Mgmt:971,207             971,207                     Insurance ‐                              Administrtive Services (Finance, Informa 1,952,608          1,952,608                  City Clerk 1,016,822          1,016,822                  Police 28,583,698        28,583,698                Fire and Emergency Services 24,018,143        25,000               24,043,143                Public Works ‐                              Administration 479,503             479,503                     Transportation 4,531,004     4,531,004                  Utility Systems & Technical Svc ‐                      ‐                              Maintenance Services 4,264,927     4,264,927                  Community Services:‐                              Community Services 11,095,120        11,095,120                Housing & Human Services 845,448             845,448                     Comm Dev Block Grants 279 061 279 061Comm Dev Block Grants 279,061          279,061                     Museum 209,903     209,903                     Farmers Market 81,314               81,314                       Golf Course ‐                              Other City Services/Misc 1,741,350          1,741,350                  Debt Service 8,001,433       8,001,433                  Transfers‐Out ‐                       ‐                       ‐                 ‐                              Total Expenditures 71,125,807        11,095,120        8,795,931       279,061            209,903        ‐                   106,314              8,001,433       99,613,569                  Fund Balance,  January 1 6,219,831          1,589,235          1,344,898     11,019             55,307       ‐                 300,877             1,230,778       10,751,945                Total New Revenue 70,913,379        11,239,691        8,877,257     265,506          209,903     ‐                 106,400             8,001,433       99,613,569                Total Committed Expenditures (71,125,807)      (11,095,120)      (8,795,931)    (279,061)         (209,903)   ‐                 (106,314)           (8,001,433)      (99,613,569)              Fund Balance Plus Reserves 6 007 403 1 733 806 1 426 224 (2 536)55 307 ‐300 963 1 230 778 10 751 945Fund Balance Plus Reserves 6,007,403          1,733,806          1,426,224     (2,536)              55,307       ‐                 300,963             1,230,778       10,751,945                Operating Reserves ‐                       ‐                       ‐                 ‐                   ‐              ‐                 ‐                      ‐                   ‐                              Other Reserves/IBNR ‐                      ‐                      ‐                 ‐                   ‐              ‐                 ‐                      ‐                   ‐                              Fund Balance (Undesig/Designated) 6,007,403          1,733,806          1,426,224       (2,536)                55,307         ‐                   300,963              1,230,778       10,751,945                  Executive Summary - Budget at a Glance 1 - 42 Revenue Property Tax Retail Sales and Use Taxes Utility Taxes Other Taxes Sub‐Total Taxes 2013 Revenue, Expenditures, Fund Sources, All Funds Special Revenue Special 102 108 110 118 125 127 135 Revenue Arter Str Leased Fac. Lodging Paths 1% Art Cable Com Wetlands Total  ‐                    ‐                            ‐                    ‐              ‐                    ‐                     ‐                  ‐                     ‐                   ‐                           180,000           ‐              ‐                    ‐                     ‐                  180,000            ‐                   ‐                           ‐                    ‐              ‐                    40,000               ‐                  40,000               ‐                   ‐                           ‐                    ‐              ‐                    45,674               ‐                  45,674               ‐‐180 000 ‐‐85 674 ‐265 674Sub‐Total Taxes Business License and Permits Other License and Permits Federal/State Grants Other Intergovernmental Revenues Charges for Goods and Services Fines and Forfeits Interest and Other Earnings Rents, Leases, and Concessions Other Miscellaneous Revenues Capital Contributions Other Financing Sources ‐                   ‐                           180,000           ‐              ‐                    85,674               ‐                  265,674            ‐                   ‐                           ‐                    ‐              ‐                    ‐                     ‐                  ‐                     ‐                   ‐                           ‐                    ‐              ‐                    ‐                     ‐                  ‐                     ‐                   ‐                           ‐                    ‐              ‐                    ‐                     ‐                  ‐                     640,000          ‐                           ‐                    ‐              ‐                    ‐                     ‐                  640,000            ‐                   ‐                           ‐                    ‐              ‐                    ‐                     ‐                  ‐                     ‐                   ‐                           ‐                    ‐              ‐                    ‐                     ‐                  ‐                     3,000               ‐                           ‐                    ‐              ‐                    ‐                     ‐                  3,000                 ‐                   797,289                   ‐                    ‐              ‐                    ‐                     ‐                  797,289            ‐                   ‐                           65,000              ‐              ‐                    ‐                     ‐                  65,000               ‐                   ‐                           ‐                    ‐              ‐                    ‐                     ‐                  ‐                     ‐                   ‐                           ‐                    ‐              ‐                    ‐                     ‐                  ‐                    g Bond Proceeds Sale of General Fixed Assets Transfer In Total New Revenue Use of Prior Yr Revenue Total Resources Expenditures Legislative City Attorney Executive:  Mayor's Office Hearing Examiner ‐                    ‐                            ‐                    ‐              ‐                    ‐                     ‐                  ‐                     ‐                   ‐                           ‐                    ‐              ‐                    ‐                     ‐                  ‐                     ‐                   ‐                           ‐                    ‐              15,000              ‐                     ‐                  15,000               643,000          797,289                   245,000           ‐              15,000              85,674               ‐                  1,785,963         ‐                    ‐                            ‐                      ‐                ‐                      ‐                      ‐                  ‐                       643,000           797,289                    245,000             ‐                15,000                85,674                ‐                  1,785,963           ‐                     ‐                     ‐                     245,000           245,000            ‐                    g Court Services Community & Economic Development Administrative Economic Development Planning Development Services Municipal Arts Housing Opportunity Human Resources & Risk Mgmt: Insurance Administrtive Services (Finance, Informa ‐                     ‐                     ‐                     ‐                     ‐                     ‐                     50,000              50,000               ‐                     ‐                     ‐                     ‐                     City Clerk Police Fire and Emergency Services Public Works Administration Transportation Utility Systems & Technical Svc Maintenance Services Community Services: Community Services Housing & Human Services Comm Dev Block Grants 85,674               85,674               ‐                     ‐                     ‐                     ‐                     ‐                     ‐                     ‐                     ‐                     749,656                   749,656            ‐                     Comm Dev Block Grants Museum Farmers Market Golf Course Other City Services/Misc Debt Service Transfers‐Out Total Expenditures Fund Balance,  January 1 Total New Revenue Total Committed Expenditures Fund Balance Plus Reserves ‐                     ‐                     ‐                     ‐                     ‐                     ‐                     640,000          ‐                           ‐                    ‐              ‐                    ‐                     ‐                  640,000            640,000           749,656                    245,000             ‐                50,000                85,674                ‐                  1,770,330           158,974          438,333                   66,506              ‐              104,499           35,294               663,556         1,467,162         643,000          797,289                   245,000           ‐              15,000              85,674               ‐                  1,785,963         (640,000)         (749,656)                 (245,000)          ‐              (50,000)            (85,674)            ‐                  (1,770,330)        161 974 485 966 66 506 ‐69 499 35 294 663 556 1 482 795Fund Balance Plus Reserves Operating Reserves Other Reserves/IBNR Fund Balance (Undesig/Designated) 161,974          485,966                   66,506              ‐              69,499              35,294               663,556         1,482,795         ‐                   ‐                           ‐                    ‐              ‐                    ‐                     ‐                  ‐                     ‐                   ‐                           ‐                    ‐              ‐                    ‐                     ‐                  ‐                     161,974           485,966                    66,506                ‐                69,499                35,294                663,556         1,482,795           Executive Summary - Budget at a Glance 1 - 43 Revenue Property Tax Retail Sales and Use Taxes Utility Taxes Other Taxes Sub‐Total Taxes 2013 Revenue, Expenditures, Fund Sources, All Funds Capital Project Total  303 304 305 316 317 318 326 336 Capital C D Mitig Fire Mitig Trans Mitig Mun Fac Trans CIP So Lk WA House Opp New Library Funds ‐                     ‐                   ‐                  ‐                  ‐                    ‐                    ‐                     ‐                     ‐                        ‐                    ‐                   ‐                  ‐                  ‐                    ‐                    ‐                     ‐                     ‐                        ‐                    ‐                   ‐                  425,000          ‐                    ‐                    ‐                     ‐                     425,000               ‐                    ‐                   ‐                  660,000          ‐                    ‐                    ‐                     ‐                     660,000               ‐‐‐1 085 000 ‐‐‐‐1 085 000Sub‐Total Taxes Business License and Permits Other License and Permits Federal/State Grants Other Intergovernmental Revenues Charges for Goods and Services Fines and Forfeits Interest and Other Earnings Rents, Leases, and Concessions Other Miscellaneous Revenues Capital Contributions Other Financing Sources ‐                    ‐                   ‐                  1,085,000      ‐                    ‐                    ‐                     ‐                     1,085,000            ‐                     ‐                   ‐                  400,000          1,701,619        ‐                    ‐                     ‐                     2,101,619            ‐                    ‐                   ‐                  ‐                  ‐                    ‐                    ‐                     ‐                     ‐                        ‐                    ‐                   ‐                  ‐                  18,245,926      ‐                    ‐                     ‐                     18,245,926          ‐                    ‐                   ‐                  ‐                  4,187,575        ‐                    ‐                     ‐                     4,187,575            60,000             25,000            30,000           ‐                  ‐                    ‐                    ‐                     ‐                     115,000               ‐                    ‐                   ‐                  ‐                  ‐                    ‐                    ‐                     ‐                     ‐                        ‐                    ‐                   10,000           ‐                  ‐                    ‐                    ‐                     ‐                     10,000                  ‐                    ‐                   ‐                  ‐                  ‐                    ‐                    ‐                     ‐                     ‐                        ‐                    ‐                   ‐                  250,000          ‐                    ‐                    ‐                     ‐                     250,000               ‐                    ‐                   ‐                  ‐                  ‐                    ‐                    ‐                     ‐                     ‐                        ‐                    ‐                   ‐                  ‐                  ‐                    ‐                    ‐                     ‐                     ‐                       g Bond Proceeds Sale of General Fixed Assets Transfer In Total New Revenue Use of Prior Yr Revenue Total Resources Expenditures Legislative City Attorney Executive:  Mayor's Office Hearing Examiner ‐                     ‐                   ‐                  ‐                  ‐                    ‐                    ‐                     ‐                     ‐                        ‐                    ‐                   ‐                  ‐                  ‐                    ‐                    ‐                     ‐                     ‐                        ‐                    ‐                   ‐                  750,000          1,123,000        ‐                    ‐                     ‐                     1,873,000            60,000             25,000            40,000           2,485,000      25,258,120      ‐                    ‐                     ‐                     27,868,120          ‐                    ‐                   ‐                   ‐                    ‐                      ‐                      ‐                      ‐                      ‐                          60,000             25,000            40,000            2,485,000        25,258,120        ‐                      ‐                      ‐                      27,868,120            ‐                        ‐                        ‐                        ‐                        ‐                       g Court Services Community & Economic Development Administrative Economic Development Planning Development Services Municipal Arts Housing Opportunity Human Resources & Risk Mgmt: Insurance Administrtive Services (Finance, Informa ‐                        ‐                        ‐                     ‐                        231,725          231,725               ‐                        ‐                        ‐                        ‐                     ‐                     ‐                        ‐                        ‐                        ‐                        City Clerk Police Fire and Emergency Services Public Works Administration Transportation Utility Systems & Technical Svc Maintenance Services Community Services: Community Services Housing & Human Services Comm Dev Block Grants ‐                        ‐                  ‐                        ‐                        ‐                        ‐                        25,242,711      25,242,711          ‐                        ‐                        ‐                        2,491,000      2,491,000            ‐                        Comm Dev Block Grants Museum Farmers Market Golf Course Other City Services/Misc Debt Service Transfers‐Out Total Expenditures Fund Balance,  January 1 Total New Revenue Total Committed Expenditures Fund Balance Plus Reserves ‐                        ‐                        ‐                        ‐                        ‐                        ‐                        ‐                    250,000          183,000          ‐                  15,000               ‐                    448,000               ‐                    250,000          183,000          2,722,725        25,257,711         ‐                       ‐                       ‐                      28,413,436            1,135,050        655,748          307,187         237,725          46,182              768                   5,546                 543,588             2,931,794            60,000             25,000            40,000           2,485,000      25,258,120       ‐                    ‐                     ‐                     27,868,120          ‐                    (250,000)         (183,000)        (2,722,725)     (25,257,711)    ‐                    ‐                     ‐                     (28,413,436)        1 195 050 430 748 164 187 ‐46 591 768 5546 543 588 2 386 478Fund Balance Plus Reserves Operating Reserves Other Reserves/IBNR Fund Balance (Undesig/Designated) 1,195,050        430,748          164,187         ‐                  46,591              768                   5,546                 543,588             2,386,478            ‐                     ‐                   ‐                  ‐                  ‐                    ‐                    5,546                 ‐                     5,546                    ‐                    ‐                   ‐                  ‐                  ‐                    ‐                    ‐                     ‐                     ‐                        1,195,050        430,748          164,187          ‐                    46,591                768                     ‐                      543,588             2,380,932              Executive Summary - Budget at a Glance 1 - 44 Revenue Property Tax Retail Sales and Use Taxes Utility Taxes Other Taxes Sub‐Total Taxes 2013 Revenue, Expenditures, Fund Sources, All Funds Enterprise Total  Combined Combined 402 422 403 404 424 Enterprise Utility Ops Utility CIP Airport Airport CIP Sol Waste Golf Crs Golf CIP Funds ‐                        ‐                     ‐                    ‐                    ‐                    ‐                    ‐                   ‐                            ‐                        ‐                     ‐                    ‐                    ‐                    ‐                    ‐                   ‐                            ‐                        ‐                     ‐                    ‐                    ‐                    ‐                    ‐                   ‐                            ‐                        ‐                     ‐                    ‐                    ‐                    ‐                    ‐                   ‐                            ‐‐‐‐‐‐‐‐Sub‐Total Taxes Business License and Permits Other License and Permits Federal/State Grants Other Intergovernmental Revenues Charges for Goods and Services Fines and Forfeits Interest and Other Earnings Rents, Leases, and Concessions Other Miscellaneous Revenues Capital Contributions Other Financing Sources ‐                        ‐                     ‐                    ‐                    ‐                    ‐                    ‐                   ‐                            ‐                         ‐                      ‐                    ‐                    ‐                    ‐                    ‐                   ‐                            102,319               ‐                     ‐                    ‐                    ‐                    ‐                    ‐                   102,319                   ‐                        618,000             ‐                    8,810,000        ‐                    ‐                    ‐                   9,428,000                ‐                        800,000             ‐                    ‐                    149,128           ‐                    ‐                   949,128                   41,427,644         8,244,000          115,056           ‐                    15,470,406      1,939,639       ‐                   67,196,745             ‐                        ‐                     ‐                    ‐                    ‐                    ‐                    ‐                   ‐                            180,368               207,500             5,000               ‐                    5,000                30,000            ‐                   427,868                   132,613               ‐                     1,288,787        1,530,092        76,318              481,990          ‐                   3,509,800                36,000                 ‐                     ‐                    ‐                    ‐                    2,040                ‐                   38,040                     ‐                        314,500             ‐                    ‐                    ‐                    ‐                    ‐                   314,500                   98,208                 ‐                     ‐                    ‐                    ‐                    ‐                    ‐                   98,208                    g Bond Proceeds Sale of General Fixed Assets Transfer In Total New Revenue Use of Prior Yr Revenue Total Resources Expenditures Legislative City Attorney Executive:  Mayor's Office Hearing Examiner ‐                         ‐                      ‐                    ‐                    ‐                    ‐                    ‐                   ‐                            ‐                        ‐                     ‐                    ‐                    ‐                    ‐                    ‐                   ‐                            ‐                        ‐                     ‐                    ‐                    ‐                    ‐                    50,000            50,000                     41,977,152         10,184,000        1,408,843        10,340,092      15,700,852      2,453,669       50,000            82,114,608             ‐                        ‐                      ‐                      ‐                      ‐                      ‐                     ‐                   ‐                             41,977,152         10,184,000        1,408,843          10,340,092        15,700,852        2,453,669         50,000            82,114,608              ‐                            ‐                            ‐                            ‐                           g Court Services Community & Economic Development Administrative Economic Development Planning Development Services Municipal Arts Housing Opportunity Human Resources & Risk Mgmt: Insurance Administrtive Services (Finance, Informa ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            359,229               125,956           485,184                   City Clerk Police Fire and Emergency Services Public Works Administration Transportation Utility Systems & Technical Svc Maintenance Services Community Services: Community Services Housing & Human Services Comm Dev Block Grants ‐                            ‐                            ‐                            ‐                            ‐                            1,379,685        10,234,888      11,614,573             8,840,926            10,184,000        15,762,163      34,787,089             23,840,421         281,948           24,122,369             ‐                            ‐                            ‐                            Comm Dev Block Grants Museum Farmers Market Golf Course Other City Services/Misc Debt Service Transfers‐Out Total Expenditures Fund Balance,  January 1 Total New Revenue Total Committed Expenditures Fund Balance Plus Reserves ‐                            ‐                            ‐                            2,015,108       50,000            2,065,108                ‐                            4,503,417             ‐                      ‐                    105,204            ‐                    400,661           ‐                   5,009,282                185,000                ‐                      ‐                    ‐                    ‐                    50,000            ‐                   235,000                   37,728,993         10,184,000        1,379,685          10,340,092        16,170,067        2,465,769         50,000            78,318,605              7,767,038            2,711,269          486,088           244,444           1,270,044        371,338          140,491          12,990,712             41,977,152         10,184,000        1,408,843        10,340,092      15,700,852      2,453,669       50,000            82,114,608             (37,728,993)        (10,184,000)      (1,379,685)      (10,340,092)    (16,170,067)    (2,465,769)     (50,000)           (78,318,605)            12 015 197 2 711 269 515 246 244 444 800 829 359 238 140 491 16 786 715Fund Balance Plus Reserves Operating Reserves Other Reserves/IBNR Fund Balance (Undesig/Designated) 12,015,197         2,711,269          515,246           244,444           800,829           359,238          140,491          16,786,715             2,051,364             ‐                     137,968            ‐                    400,000           516,277           ‐                   3,105,610                3,291,358             ‐                     377,278            ‐                    ‐                    ‐                    ‐                   3,668,636                6,672,475            2,711,269          ‐                      244,444             400,829             (157,039)           140,491          10,012,469              Executive Summary - Budget at a Glance 1 - 45 Revenue Property Tax Retail Sales and Use Taxes Utility Taxes Other Taxes Sub‐Total Taxes 2013 Revenue, Expenditures, Fund Sources, All Funds Total Fiduciary All Funds 501 502/512/522 503 504 505 Internal 611                     Total Equip R&R Insurance Inform Tech Facilities Communications Services Fire Pension 2013 ‐                       ‐                       ‐                    ‐                    ‐                          ‐                           ‐                      31,741,366                ‐                      ‐                      ‐                    ‐                    ‐                          ‐                           ‐                      23,136,180                ‐                      ‐                      ‐                    ‐                    ‐                          ‐                           ‐                      16,415,662                ‐                      ‐                      ‐                    ‐                    ‐                          ‐                           ‐                      7,018,674                  ‐‐‐‐‐‐‐78 311 882 Internal Service Sub‐Total Taxes Business License and Permits Other License and Permits Federal/State Grants Other Intergovernmental Revenues Charges for Goods and Services Fines and Forfeits Interest and Other Earnings Rents, Leases, and Concessions Other Miscellaneous Revenues Capital Contributions Other Financing Sources ‐                      ‐                      ‐                    ‐                    ‐                          ‐                           ‐                      78,311,882                ‐                       ‐                       ‐                    ‐                    ‐                          ‐                           ‐                      2,634,686                  ‐                      ‐                      150,000           ‐                    ‐                          150,000                 ‐                      2,583,080                  ‐                      ‐                      ‐                    ‐                    ‐                          ‐                           ‐                      28,068,756                ‐                      ‐                      ‐                    ‐                    ‐                          ‐                           100,000             8,152,203                  3,934,724          3,113,512          3,927,323        4,116,112        877,773                  15,969,444           ‐                      95,328,970                ‐                      ‐                      ‐                    ‐                    ‐                          ‐                           ‐                      3,058,500                  50,000                147,101             5,000                ‐                    ‐                          202,101                 200,000             1,488,269                  ‐                      ‐                      ‐                    ‐                    ‐                          ‐                           ‐                      4,965,018                  ‐                      10,967,947        ‐                    ‐                    ‐                          10,967,947           ‐                      11,779,680                ‐                      ‐                      ‐                    ‐                    ‐                          ‐                           ‐                      314,500                      ‐                      550,252             ‐                    ‐                    ‐                          550,252                 ‐                      648,460                     g Bond Proceeds Sale of General Fixed Assets Transfer In Total New Revenue Use of Prior Yr Revenue Total Resources Expenditures Legislative City Attorney Executive:  Mayor's Office Hearing Examiner ‐                       ‐                       ‐                    ‐                    ‐                          ‐                           ‐                      ‐                              ‐                      ‐                      ‐                    ‐                    ‐                          ‐                           ‐                      ‐                              185,000             ‐                      ‐                    160,000           ‐                          345,000                 ‐                      2,533,000                  4,169,724          14,778,812        4,082,323        4,276,112        877,773                  28,184,744           300,000             239,867,004              ‐                      ‐                      ‐                      ‐                      ‐                            ‐                      ‐                                4,169,724          14,778,812        4,082,323          4,276,112          877,773                    28,184,744             300,000             239,867,004                ‐                           ‐                              ‐                           289,114                      ‐                           1,872,973                  886,184                  886,184                 2,512,416                  ‐                           40,000                       g Court Services Community & Economic Development Administrative Economic Development Planning Development Services Municipal Arts Housing Opportunity Human Resources & Risk Mgmt: Insurance Administrtive Services (Finance, Informa , ‐                           2,009,664                  ‐                            ‐                              ‐                           1,017,853                  ‐                           716,311                      ‐                           1,454,717                  ‐                           2,966,891                  ‐                           50,000                        ‐                            ‐                              15,698,251        15,698,251           16,669,458                ‐                            ‐                              4,078,959        4,078,959              6,516,751                  City Clerk Police Fire and Emergency Services Public Works Administration Transportation Utility Systems & Technical Svc Maintenance Services Community Services: Community Services Housing & Human Services Comm Dev Block Grants ‐                           1,102,496                  ‐                           28,583,698                ‐                           24,043,143                ‐                            ‐                              ‐                           479,503                      ‐                           41,388,288                ‐                           34,787,089                4,013,931          4,013,931              32,401,227                ‐                            ‐                              4,230,522        4,230,522              18,566,298                ‐                           845,448                      279 061Comm Dev Block Grants Museum Farmers Market Golf Course Other City Services/Misc Debt Service Transfers‐Out Total Expenditures Fund Balance,  January 1 Total New Revenue Total Committed Expenditures Fund Balance Plus Reserves ‐                           279,061                      ‐                           209,903                      ‐                           81,314                        ‐                           2,065,108                  ‐                           240,475             1,981,825                  ‐                           13,010,715                ‐                       ‐                       ‐                    ‐                    ‐                           ‐                      1,323,000                  4,013,931          15,698,251        4,078,959          4,230,522          886,184                    28,907,847             240,475             237,264,263                3,986,142          17,561,875        348,230           245,791           124,412                  22,266,450           4,127,221          54,535,284                4,169,724          14,778,812        4,082,323        4,276,112        877,773                  28,184,744           300,000             239,867,004              (4,013,931)         (15,698,251)      (4,078,959)       (4,230,522)       (886,184)                (28,907,847)          (240,475)            (237,264,263)            4 141 935 16 642 436 351 595 291 381 116 001 21 543 347 4 186 746 57 138 026Fund Balance Plus Reserves Operating Reserves Other Reserves/IBNR Fund Balance (Undesig/Designated) 4,141,935          16,642,436        351,595           291,381           116,001                  21,543,347           4,186,746          57,138,026                248,893             5,000,000          347,894            ‐                    ‐                          5,596,787              ‐                      8,707,943                  3,893,042          3,879,814          3,701                ‐                    ‐                          7,776,556              ‐                      11,445,192                ‐                      7,762,622          ‐                      291,381             116,001                    8,170,004                4,186,746          36,984,891                  Executive Summary - Budget at a Glance 1 - 46 2014 Revenue, Expenditures, Fund Sources, All Funds General Government General  000 001 003 004 005 006 09/10/11/31 201/215 Govt General ComSvcs Street CDBG Museum Library Mis Funds LT GO Total 2014 Revenue Property Tax 19,868,614        3,557,908          3,867,606     ‐              211,281     ‐                 ‐                     5,335,086       32,840,495          Retail Sales and Use Taxes 23,532,262        ‐                     300,000        ‐              ‐              ‐                 ‐                     ‐                  23,832,262          Utility Taxes 9,100,330          5,659,000          1,730,520     ‐              ‐              ‐                 ‐                     ‐                  16,489,850          Other Taxes 4,213,000          ‐                     ‐                 ‐              ‐              ‐                 ‐                     2,100,000       6,313,000            Sub‐Total Taxes 56 714 206 9 216 908 5 898 126 0 211 281 0 0 7 435 086 79 475 607Sub‐Total Taxes 56,714,206 9,216,908 5,898,126 0 211,281 0 0 7,435,086 79,475,607          Business License and Permits 533,067              ‐                      ‐                 ‐              ‐              ‐                 ‐                     ‐                  533,067               Other License and Permits 2,221,437          ‐                     125,000        ‐              ‐              ‐                 ‐                     ‐                  2,346,437            Federal/State Grants 129,324             ‐                     ‐                 265,506     ‐              ‐                 ‐                     ‐                  394,830               Other Intergovernmental Revenues 1,230,500          ‐                     1,285,000     ‐              ‐              ‐                 ‐                     ‐                  2,515,500            Charges for Goods and Services 9,299,218          1,716,717          1,133,989     ‐              ‐              ‐                 17,600               302,937          12,470,461          Fines and Forfeits 3,058,500          ‐                     ‐                 ‐              ‐              ‐                 ‐                     ‐                  3,058,500            Interest and Other Earnings 125,000             ‐                     520,000        ‐              ‐              ‐                 300                    ‐                  645,300               Rents, Leases, and Concessions 45,864                568,100             ‐                 ‐              ‐              ‐                 44,500               ‐                  658,464               Other Miscellaneous Revenues 376,693             37,000                ‐                 ‐              ‐              ‐                 45,000               ‐                  458,693               Capital Contributions ‐                      ‐                     ‐                 ‐              ‐              ‐                 ‐                     ‐                  ‐                        Other Financing Sources ‐                       ‐                      ‐                 ‐              ‐              ‐                 ‐                     ‐                  ‐                       g Bond Proceeds ‐                       ‐                      ‐                 ‐              ‐              ‐                 ‐                     ‐                  ‐                        Sale of General Fixed Assets ‐                      ‐                     ‐                 ‐              ‐              ‐                 ‐                     ‐                  ‐                        Transfer In ‐                      ‐                     ‐                 ‐              ‐              ‐                 ‐                     250,000          250,000               Total New Revenue 73,733,809 11,538,725 8,962,115 265,506 211,281 0 107,400 7,988,023 23,331,252          Use of Prior Yr Revenue ‐                      ‐                      ‐                   ‐                ‐                ‐                   ‐                      ‐                   ‐                          Total Resources 73,733,809 11,538,725 8,962,115 265,506 211,281 0 107,400 7,988,023 102,806,859          Expenditures Legislative 295,116             295,116               City Attorney 1,687,621          1,687,621            Executive:  Mayor's Office 1,403,145          1,403,145            Hearing Examiner 40,000                40,000                 g ,, Court Services 1,999,521          1,999,521            Community & Economic Development ‐                        Administrative 1,006,430          1,006,430            Economic Development 494,549             494,549               Planning 1,499,317          1,499,317            Development Services 3,035,707          3,035,707            Municipal Arts ‐                        Farmers Market ‐                        Housing Opportunity ‐                        Human Resources & Risk Mgmt:991,234             991,234               Insurance ‐                        Finance & Information Systems 2,029,823          2,029,823            City Clerk 1,062,166          1,062,166            Other City Services/Misc 3,036,844          3,036,844            Debt Service 7,988,023       7,988,023            Police 29,676,444        29,676,444          Fire and Emergency Services 24,417,820        25,000               24,442,820          Public Works ‐                        Administration 488,760             488,760               Transportation 4,590,572     4,590,572            Utility Systems & Technical Svc ‐                      ‐                        Maintenance Services 4,398,929     4,398,929            Community Services:Community Services:‐                        Community Services 11,210,375        11,210,375          Housing & Human Services 859,021             859,021               Comm Dev Block Grants 276,761     276,761               Museum 211,281     211,281               Farmers Market 82,399               82,399                  Library ‐                  ‐                        Golf Course ‐                        Transfers‐Out ‐                       ‐                      ‐                 ‐                        Total Expenditures 74,023,519        11,210,375        8,989,501       276,761       211,281        ‐                   107,399             7,988,023       102,806,859          Fund Balance,  January 1 6,007,403          1,733,806          1,426,224     (2,536)        55,307        ‐                 300,963            1,230,778       10,751,945          Total New Revenue 73 733 809 11 538 725 8 962 115 265 506 211 281 ‐107 400 7 988 023 102 806 859Total New Revenue 73,733,809        11,538,725        8,962,115     265,506     211,281     ‐                 107,400            7,988,023       102,806,859        Total Committed Expenditures (74,023,519)      (11,210,375)      (8,989,501)    (276,761)    (211,281)    ‐                 (107,399)           (7,988,023)      (102,806,859)      Fund Balance Plus Reserves 5,717,693          2,062,156          1,398,838     (13,791)      55,307       ‐                 300,964            1,230,778       10,751,945          Operating Reserves ‐                      ‐                     ‐                 ‐              ‐              ‐                 ‐                     ‐                  ‐                        Other Reserves/IBNR ‐                      ‐                     ‐                 ‐              ‐              ‐                 ‐                     ‐                  ‐                        Fund Balance (Undesig/Designated) 5,717,693          2,062,156          1,398,838       (13,791)        55,307         ‐                   300,964             1,230,778       10,751,945            Executive Summary - Budget at a Glance 1 - 47 Revenue Property Tax Retail Sales and Use Taxes Utility Taxes Other Taxes Sub‐Total Taxes 2014 Revenue, Expenditures, Fund Sources, All Funds Special Revenue Special 102 108 110 118 125 127 135 Revenue Arter Str Leased Fac. Lodging Paths 1% Art Cable Com Wetlands Total  ‐                     ‐                            ‐                    ‐              ‐                    ‐                     ‐                  ‐                     ‐                    ‐                           200,000           ‐              ‐                    ‐                     ‐                  200,000            ‐                    ‐                           ‐                    ‐              ‐                    40,000               ‐                  40,000               ‐                    ‐                           ‐                    ‐              ‐                    45,674               ‐                  45,674               0 0 200 000 0 0 85 674 0 285 674Sub‐Total Taxes Business License and Permits Other License and Permits Federal/State Grants Other Intergovernmental Revenues Charges for Goods and Services Fines and Forfeits Interest and Other Earnings Rents, Leases, and Concessions Other Miscellaneous Revenues Capital Contributions Other Financing Sources 0 0 200,000 0 0 85,674 0 285,674            ‐                    ‐                           ‐                    ‐              ‐                    ‐                     ‐                  ‐                     ‐                    ‐                           ‐                    ‐              ‐                    ‐                     ‐                  ‐                     ‐                    ‐                           ‐                    ‐              ‐                    ‐                     ‐                  ‐                     640,000           ‐                           ‐                    ‐              ‐                    ‐                     ‐                  640,000            ‐                    ‐                           ‐                    ‐              ‐                    ‐                     ‐                  ‐                     ‐                    ‐                           ‐                    ‐              ‐                    ‐                     ‐                  ‐                     3,000                ‐                           ‐                    ‐              ‐                    ‐                     ‐                  3,000                 ‐                    813,071                   ‐                    ‐              ‐                    ‐                     ‐                  813,071            ‐                    ‐                           65,000              ‐              ‐                    ‐                     ‐                  65,000               ‐                    ‐                           ‐                    ‐              ‐                    ‐                     ‐                  ‐                     ‐                    ‐                           ‐                    ‐              ‐                    ‐                     ‐                  ‐                    g Bond Proceeds Sale of General Fixed Assets Transfer In Total New Revenue Use of Prior Yr Revenue Total Resources Expenditures Legislative City Attorney Executive:  Mayor's Office Hearing Examiner ‐                     ‐                           ‐                    ‐              ‐                    ‐                     ‐                  ‐                     ‐                    ‐                           ‐                    ‐              ‐                    ‐                     ‐                  ‐                     ‐                    ‐                           ‐                    ‐              15,000              ‐                     ‐                  15,000               643,000 813,071 265,000 0 15,000 85,674 0 1,821,745         ‐                    ‐                            ‐                      ‐                ‐                      ‐                      ‐                  ‐                       643,000 813,071 265,000 0 15,000 85,674 0 1,821,745           ‐                     ‐                     ‐                     265,000           265,000            ‐                    g Court Services Community & Economic Development Administrative Economic Development Planning Development Services Municipal Arts Farmers Market Housing Opportunity Human Resources & Risk Mgmt: Insurance ‐                     ‐                     ‐                     ‐                     ‐                     ‐                     50,000              50,000               ‐                     ‐                     ‐                     ‐                     Finance & Information Systems City Clerk Other City Services/Misc Debt Service Police Fire and Emergency Services Public Works Administration Transportation Utility Systems & Technical Svc Maintenance Services Community Services: ‐                     85,674               85,674               ‐                     ‐                     ‐                     ‐                     ‐                     ‐                     ‐                     ‐                     ‐                     Community Services: Community Services Housing & Human Services Comm Dev Block Grants Museum Farmers Market Library Golf Course Transfers‐Out Total Expenditures Fund Balance,  January 1 Total New Revenue ‐                     767,061                   767,061            ‐                     ‐                     ‐                     ‐                     ‐                     650,000           ‐                           ‐                    ‐              ‐                    ‐                     ‐                  650,000            650,000           767,061                    265,000             ‐                50,000                85,674                ‐                  1,817,735           161,974           485,966                   66,506              ‐              69,499              35,294               663,556         1,482,795         643 000 813 071 265 000 ‐15 000 85 674 ‐1 821 745Total New Revenue Total Committed Expenditures Fund Balance Plus Reserves Operating Reserves Other Reserves/IBNR Fund Balance (Undesig/Designated) 643,000           813,071                   265,000           ‐              15,000              85,674               ‐                  1,821,745         (650,000)          (767,061)                 (265,000)           ‐              (50,000)            (85,674)              ‐                  (1,817,735)        154,974           531,976                   66,506               ‐              34,499              35,294               663,556         1,486,805         ‐                     ‐                            ‐                    ‐              ‐                    ‐                     ‐                  ‐                     ‐                    ‐                           ‐                    ‐              ‐                    ‐                     ‐                  ‐                     154,974           531,976                    66,506                ‐                34,499                35,294                663,556         1,486,805           Executive Summary - Budget at a Glance 1 - 48 Revenue Property Tax Retail Sales and Use Taxes Utility Taxes Other Taxes Sub‐Total Taxes 2014 Revenue, Expenditures, Fund Sources, All Funds Capital Project Total  303 304 305 316 317 318 326 336 Capital C D Mitig Fire Mitig Trans Mitig Mun Fac Trans CIP So Lk WA House Opp New Library Funds ‐                     ‐                  ‐                 ‐                  ‐                  ‐                 ‐                 ‐                ‐                      ‐                    ‐                  ‐                 ‐                  ‐                  ‐                 ‐                 ‐                ‐                      ‐                    ‐                  ‐                 425,000          ‐                  ‐                 ‐                 ‐                425,000             ‐                    ‐                  ‐                 555,000          ‐                  ‐                 ‐                 ‐                555,000             0 0 0 980 000 0 0 0 0 980 000Sub‐Total Taxes Business License and Permits Other License and Permits Federal/State Grants Other Intergovernmental Revenues Charges for Goods and Services Fines and Forfeits Interest and Other Earnings Rents, Leases, and Concessions Other Miscellaneous Revenues Capital Contributions Other Financing Sources 0 0 0 980,000 0 0 0 0 980,000             ‐                     ‐                  ‐                 400,000          1,740,000      ‐                 ‐                 ‐                2,140,000         ‐                    ‐                  ‐                 ‐                  ‐                  ‐                 ‐                 ‐                ‐                      ‐                    ‐                  ‐                 ‐                  3,530,000      ‐                 ‐                 ‐                3,530,000         ‐                    ‐                  ‐                 ‐                  ‐                  ‐                 ‐                 ‐                ‐                      60,000             50,000            30,000          ‐                  ‐                  ‐                 ‐                 ‐                140,000             ‐                    ‐                  ‐                 ‐                  ‐                  ‐                 ‐                 ‐                ‐                      ‐                    ‐                  10,000          ‐                  ‐                  ‐                 ‐                 ‐                10,000               ‐                    ‐                  ‐                 ‐                  ‐                  ‐                 ‐                 ‐                ‐                      ‐                    ‐                  ‐                 ‐                  ‐                  ‐                 ‐                 ‐                ‐                      ‐                    ‐                  ‐                 ‐                  ‐                  ‐                 ‐                 ‐                ‐                      ‐                    ‐                  ‐                 ‐                  ‐                  ‐                 ‐                 ‐                ‐                     g Bond Proceeds Sale of General Fixed Assets Transfer In Total New Revenue Use of Prior Yr Revenue Total Resources Expenditures Legislative City Attorney Executive:  Mayor's Office Hearing Examiner ‐                     ‐                  ‐                 ‐                  ‐                  ‐                 ‐                 ‐                ‐                      ‐                    ‐                  ‐                 ‐                  ‐                  ‐                 ‐                 ‐                ‐                      ‐                    ‐                  ‐                 ‐                  757,000          ‐                 ‐                 ‐                757,000             60,000 50,000 40,000 1,380,000 6,027,000 0 0 0 7,557,000         ‐                    ‐                   ‐                   ‐                    ‐                    ‐                   ‐                 ‐                 ‐                        60,000 50,000 40,000 1,380,000 6,027,000 0 0 0 7,557,000           ‐                      ‐                      ‐                      ‐                      ‐                     g Court Services Community & Economic Development Administrative Economic Development Planning Development Services Municipal Arts Farmers Market Housing Opportunity Human Resources & Risk Mgmt: Insurance ‐                      ‐                      ‐                  ‐                      100,000          100,000             ‐                      ‐                      ‐                      ‐                      ‐                 ‐                      ‐                      ‐                      Finance & Information Systems City Clerk Other City Services/Misc Debt Service Police Fire and Emergency Services Public Works Administration Transportation Utility Systems & Technical Svc Maintenance Services Community Services: ‐                      ‐                      ‐                      ‐                      ‐                  ‐                      ‐                      ‐                      ‐                      6,011,590      6,011,590         ‐                      ‐                      Community Services: Community Services Housing & Human Services Comm Dev Block Grants Museum Farmers Market Library Golf Course Transfers‐Out Total Expenditures Fund Balance,  January 1 Total New Revenue ‐                      1,280,000      1,280,000         ‐                      ‐                      ‐                      ‐                 ‐                      ‐                      ‐                    250,000          107,000         ‐                  15,000             ‐                 ‐                 ‐                372,000             ‐                    250,000          107,000          1,380,000        6,026,590        ‐                   ‐                 ‐                 7,763,590           1,195,050        430,748          164,187        ‐                  46,591            768                 5,546             543,588         2,386,478         60 000 50 000 40 000 1 380 000 6 027 000 ‐‐‐7 557 000Total New Revenue Total Committed Expenditures Fund Balance Plus Reserves Operating Reserves Other Reserves/IBNR Fund Balance (Undesig/Designated) 60,000             50,000            40,000          1,380,000      6,027,000      ‐                 ‐                 ‐                7,557,000         ‐                    (250,000)         (107,000)       (1,380,000)     (6,026,590)      ‐                 ‐                 ‐                (7,763,590)        1,255,050        230,748          97,187          ‐                  47,001            768                 5,546             543,588         2,179,888         ‐                    ‐                  ‐                 ‐                  ‐                  ‐                 5,546             ‐                5,546                 ‐                    ‐                  ‐                 ‐                  ‐                  ‐                 ‐                 ‐                ‐                      1,255,050        230,748          97,187            ‐                    47,001              768                   ‐                 543,588         2,174,342           Executive Summary - Budget at a Glance 1 - 49 Revenue Property Tax Retail Sales and Use Taxes Utility Taxes Other Taxes Sub‐Total Taxes 2014 Revenue, Expenditures, Fund Sources, All Funds Enterprise Total  Combined Combined 402 422 403 404 424 Enterprise Utility Ops Utility CIP Airport Airport CIP Sol Waste Golf Crs Golf CIP Funds ‐                        ‐                     ‐                    ‐                    ‐                    ‐                    ‐                   ‐                      ‐                        ‐                     ‐                    ‐                    ‐                    ‐                    ‐                   ‐                      ‐                        ‐                     ‐                    ‐                    ‐                    ‐                    ‐                   ‐                      ‐                        ‐                     ‐                    ‐                    ‐                    ‐                    ‐                   ‐                      ‐‐0 0 0 0 0 ‐Sub‐Total Taxes Business License and Permits Other License and Permits Federal/State Grants Other Intergovernmental Revenues Charges for Goods and Services Fines and Forfeits Interest and Other Earnings Rents, Leases, and Concessions Other Miscellaneous Revenues Capital Contributions Other Financing Sources ‐                        ‐                     0 0 0 0 0 ‐                      ‐                         ‐                      ‐                    ‐                    ‐                    ‐                    ‐                   ‐                      103,252               ‐                     ‐                    ‐                    ‐                    ‐                    ‐                   103,252             ‐                        2,106,000         ‐                    285,000           ‐                    ‐                    ‐                   2,391,000         ‐                        2,050,000         ‐                    ‐                    159,500           ‐                    ‐                   2,209,500         39,678,875         12,463,000        115,056           ‐                    16,177,094      1,973,419       ‐                   70,407,444       ‐                        ‐                     ‐                    ‐                    ‐                    ‐                    ‐                   ‐                      246,667               383,000            5,000               ‐                    5,000                30,000             ‐                   669,667             136,591               ‐                     1,311,554        1,107,517        78,226              481,990           ‐                   3,115,878         36,000                 ‐                     ‐                    ‐                    ‐                    2,040                ‐                   38,040               ‐                        664,000            ‐                    ‐                    ‐                    ‐                    ‐                   664,000             101,646               ‐                     ‐                    ‐                    ‐                    ‐                    ‐                   101,646            g Bond Proceeds Sale of General Fixed Assets Transfer In Total New Revenue Use of Prior Yr Revenue Total Resources Expenditures Legislative City Attorney Executive:  Mayor's Office Hearing Examiner ‐                         ‐                      ‐                    ‐                    ‐                    ‐                    ‐                   ‐                      ‐                        ‐                     ‐                    ‐                    ‐                    ‐                    ‐                   ‐                      ‐                        ‐                     ‐                    ‐                    ‐                    ‐                    50,000            50,000               40,303,031         17,666,000        1,431,610 1,392,517 16,419,820 2,487,449 50,000 79,750,427       ‐                        ‐                      ‐                      ‐                      ‐                      ‐                     ‐                   ‐                        40,303,031         17,666,000        1,431,610 1,392,517 16,419,820 2,487,449 50,000 79,750,427         ‐                      ‐                      ‐                      ‐                     g Court Services Community & Economic Development Administrative Economic Development Planning Development Services Municipal Arts Farmers Market Housing Opportunity Human Resources & Risk Mgmt: Insurance ‐                      ‐                      ‐                      ‐                      ‐                      ‐                      ‐                      ‐                      ‐                      ‐                      ‐                      Finance & Information Systems City Clerk Other City Services/Misc Debt Service Police Fire and Emergency Services Public Works Administration Transportation Utility Systems & Technical Svc Maintenance Services Community Services: 370,232               130,671           500,903             ‐                      ‐                      4,316,092             ‐                      ‐                    105,204            ‐                    400,660            ‐                   4,821,956         ‐                      ‐                      ‐                      ‐                      1,405,557        1,287,313        2,692,870         9,278,271            17,666,000        16,072,583      43,016,854       24,314,366         298,711           24,613,077       Community Services: Community Services Housing & Human Services Comm Dev Block Grants Museum Farmers Market Library Golf Course Transfers‐Out Total Expenditures Fund Balance,  January 1 Total New Revenue ‐                      ‐                      ‐                      ‐                      ‐                      ‐                      2,053,697       50,000            2,103,697         126,000                ‐                      ‐                    ‐                    ‐                    50,000             ‐                   176,000             38,404,962         17,666,000        1,405,557          1,392,517          16,501,965        2,504,357         50,000            77,925,357         12,015,197         2,711,269         515,246           244,444           800,829           359,238           140,491          16,786,714       40 303 031 17 666 000 1431610 1392517 16 419 820 2 487 449 50 000 79 750 427Total New Revenue Total Committed Expenditures Fund Balance Plus Reserves Operating Reserves Other Reserves/IBNR Fund Balance (Undesig/Designated) 40,303,031         17,666,000        1,431,610        1,392,517        16,419,820      2,487,449       50,000            79,750,427       (38,404,962)        (17,666,000)      (1,405,557)      (1,392,517)       (16,501,965)    (2,504,357)     (50,000)           (77,925,357)      13,913,266         2,711,269         541,299           244,444           718,684           342,330           140,491          18,611,784       2,130,023             ‐                     140,556            ‐                    400,000           525,924            ‐                   3,196,503         3,291,358             ‐                     400,743            ‐                    ‐                    ‐                    ‐                   3,692,101         8,491,885            2,711,269          ‐                      244,444             318,684             (183,594)           140,491          11,723,179         Executive Summary - Budget at a Glance 1 - 50 Revenue Property Tax Retail Sales and Use Taxes Utility Taxes Other Taxes Sub‐Total Taxes 2014 Revenue, Expenditures, Fund Sources, All Funds Total Fiduciary All Funds 501 502/512/522 503 504 505 Internal 611                     Total Equip R&R Insurance Inform Tech Facilities Communications Services Fire Pension 2014 ‐                       ‐                      ‐                    ‐                    ‐                          ‐                      ‐                      32,840,495                ‐                      ‐                     ‐                    ‐                    ‐                          ‐                      ‐                      24,032,262                ‐                      ‐                     ‐                    ‐                    ‐                          ‐                      ‐                      16,954,850                ‐                      ‐                     ‐                    ‐                    ‐                          ‐                      ‐                      6,913,674                  0 0 0 0 0 ‐‐80 741 281 Internal Service Sub‐Total Taxes Business License and Permits Other License and Permits Federal/State Grants Other Intergovernmental Revenues Charges for Goods and Services Fines and Forfeits Interest and Other Earnings Rents, Leases, and Concessions Other Miscellaneous Revenues Capital Contributions Other Financing Sources 0 0 0 0 0 ‐                      ‐                      80,741,281                ‐                       ‐                      ‐                    ‐                    ‐                          ‐                      ‐                      2,673,067                  ‐                      ‐                     150,000           ‐                    ‐                          150,000            ‐                      2,599,689                  ‐                      ‐                     ‐                    ‐                    ‐                          ‐                      ‐                      6,315,830                  ‐                      ‐                     ‐                    ‐                    ‐                          ‐                      100,000             5,465,000                  4,113,809          3,143,812          3,855,222        4,092,976        896,374                 16,102,193      ‐                      99,120,098                ‐                      ‐                     ‐                    ‐                    ‐                          ‐                      ‐                      3,058,500                  50,000                147,484             5,000                ‐                    ‐                          202,484            200,000             1,730,451                  ‐                      ‐                     ‐                    ‐                    ‐                          ‐                      ‐                      4,587,413                  ‐                      13,337,385        ‐                    ‐                    ‐                          13,337,385      ‐                      13,899,118                ‐                      ‐                     ‐                    ‐                    ‐                          ‐                      ‐                      664,000                      ‐                      550,250             ‐                    ‐                    ‐                          550,250            ‐                      651,896                     g Bond Proceeds Sale of General Fixed Assets Transfer In Total New Revenue Use of Prior Yr Revenue Total Resources Expenditures Legislative City Attorney Executive:  Mayor's Office Hearing Examiner ‐                       ‐                      ‐                    ‐                    ‐                          ‐                      ‐                      ‐                              ‐                      ‐                     ‐                    ‐                    ‐                          ‐                      ‐                      ‐                              126,000             ‐                     ‐                    ‐                    ‐                          126,000            ‐                      1,198,000                  4,289,809 17,178,931 4,010,222 4,092,976 896,374 30,468,312      300,000             222,704,343 ‐                      ‐                      ‐                      ‐                      ‐                       ‐                      ‐                                4,289,809 17,178,931 4,010,222 4,092,976 896,374 30,468,312        300,000             222,704,343 ‐                      ‐                              ‐                      295,116                      ‐                      1,687,621                  904,871                 904,871            2,573,016                  ‐                      40,000                       g Court Services Community & Economic Development Administrative Economic Development Planning Development Services Municipal Arts Farmers Market Housing Opportunity Human Resources & Risk Mgmt: Insurance , ‐                      1,999,521                  ‐                       ‐                              ‐                      1,006,430                  ‐                      594,549                      ‐                      1,499,317                  ‐                      3,035,707                  ‐                      50,000                        ‐                       ‐                              ‐                       ‐                              16,893,979        16,893,979      17,885,214                ‐                      ‐                              Finance & Information Systems City Clerk Other City Services/Misc Debt Service Police Fire and Emergency Services Public Works Administration Transportation Utility Systems & Technical Svc Maintenance Services Community Services: 4,002,968        4,002,968        6,533,694                  ‐                      1,147,840                  ‐                      225,475             3,262,319                  ‐                      12,809,979                ‐                      29,676,444                ‐                      24,442,820                ‐                       ‐                              ‐                      488,760                      ‐                      13,295,032                ‐                      43,016,854                3,655,632          3,655,632        32,667,638                Community Services: Community Services Housing & Human Services Comm Dev Block Grants Museum Farmers Market Library Golf Course Transfers‐Out Total Expenditures Fund Balance,  January 1 Total New Revenue ‐                       ‐                              4,070,454        4,070,454        17,327,890                ‐                      859,021                      ‐                      276,761                      ‐                      211,281                      ‐                       ‐                              ‐                      2,103,697                  ‐                       ‐                      ‐                    ‐                    ‐                      ‐                      1,198,000                  3,655,632          16,893,979        4,002,968          4,070,454          904,871                   29,527,904        225,475             220,066,920                4,141,935          16,642,436        351,595           291,381           116,001                 21,543,348      4,186,746          57,138,026                4 289 809 17 178 931 4 010 222 4 092 976 896 374 30 468 312 300 000 222 704 343Total New Revenue Total Committed Expenditures Fund Balance Plus Reserves Operating Reserves Other Reserves/IBNR Fund Balance (Undesig/Designated) 4,289,809          17,178,931        4,010,222        4,092,976        896,374                 30,468,312      300,000             222,704,343              (3,655,632)         (16,893,979)      (4,002,968)       (4,070,454)       (904,871)                (29,527,904)     (225,475)            (220,066,920)            4,776,112          16,927,388        358,850           313,903           107,504                 22,483,757      4,261,271          59,775,449                257,963             5,000,000          344,295            ‐                    ‐                          5,602,258        ‐                      8,804,307                  4,518,149          4,226,323          14,555              ‐                    ‐                          8,759,027        ‐                      12,451,129                ‐                      7,701,064          ‐                      313,903             107,504                   8,122,471          4,261,271          38,520,014                  Executive Summary - Budget at a Glance 1 - 51 Employment History – City of Renton  698.45 693.83 681.95 695.20 668.78 667.03  0 100 200 300 400 500 600 700 800 2010    Authorized 2011    Authorized 2012   Orig  Bdgt 2012    Authorized 2013    Adopted 2014    Adopted # of  FT E ' S Administrative Comm & Econ Dev Community Services Enterprise/Utilities Public Works Fire & Emergency Svcs Police General Government Enterprise Total FTE's Adopted 2010 FTE 622.50 88.45 710.95 2010 Authorized Adjustments Community  Services, HS Facilities  Technician (LT) 1.00 1.00 Executive, Communications  Ofice Assistant I0.500.50 Community & Economic Development ‐0.50 ‐0.50 Finance and Information Technology, IT Director 1.00 1.00 Community Services  (Library staff transfer)‐15.00 ‐15.00 Total 2010 Authorized 610.00 88.45 698.45 2011/2012 Adopted Staffing Changes Community & Economic Development ‐0.50 ‐0.50 Court Servies 0.50 0.50 Executive ‐1.50 ‐1.50 Fi na nce and Information Technology 1.00 1.00 Police (Jail  staff transfer)‐16.00 ‐16.00 Public Works ‐1.00 1.00 0.00 Total 2012 Adopted Staffing 592.50 89.45 681.95 2011/2012 Authorized Adjustments Regular (full‐time and part‐time)588.25 89.45 677.70 Administrative Services, Records  Management Specialist 0.50 0.50 Fire & Emergency Services, Firefighters 9.00 9.00 Public Works, Maintenance Worker II 0.00 2.00 2.00 Total  Regular  (full ‐time and part‐time)597.75 91.45 689.20 Limited Term 4.25 0.00 4.25 Community Services, Facilities Technician (LT 12/31/2012)1.00 1.00 Community  Services, Farmer's  Market Coordinator (LT 12/31/2 0.75 0.75 Total  Limited  Term 6.00 0.00 6.00 Total 2012 Authorized (Regular  and Limited Term)603.75 91.45 695.20   Executive Summary - Budget at a Glance 1 - 52 General Government Enterprise Total FTE's 2013/2014 Proposed Staffing Changes Regular  (full‐time and part‐time)597.75 91.45 689.20 City Attorney 0.13 0.13 • Paralegal,  +0.13 Community & Economic Development ‐3.00 ‐3.00 •Admin Secretary I,  ‐1.00 • Planning Director,  ‐1.00 •Code Compliance Inspector,  ‐1.00 Administrative Services ‐2.00 ‐2.00 •Payroll Analyst,  ‐1.00 •Senior Network Systems  Specialist,  ‐1.00 Community Services ‐2.80 ‐2.80 • Maintenance Custodian,  ‐1.00 •Recreation Supervisor,  +0.20 •Recreation Program Coordinator,  ‐0.75 •Recreation Program Coordinator (2014 only),  ‐0.25 • Secretary II,  ‐1.00 Court Services ‐2.50 ‐2.50 •Probation Officer,  0.50 • Judicial  Specialist,  ‐1.00 • Judicial  Specialist (2014 only), ‐1.00 Executive ‐2.00 ‐2.00 • Assistant Chief Administrative Officer,  ‐1.00 • Communications  Specialist II,  ‐1.00 Fire and Emergency Services ‐6.00 ‐6.00 • Firefighter,  ‐5.00 • Firefighter (2014 only),  ‐1.00 Police ‐3.00 ‐3.00 • Police Officer SRO,  ‐2.00 •Patrol Officer Pa trol,  +0 .50 • Police Officer  Patrol  (2014 only),  ‐1.50 Public Works ‐2.00 0.00 ‐2.00 •Principal Civil  Engineer  Transp,  ‐1.00 • Signal/Electronics System Assistant II Transp,  ‐1.00 • Civil Engineer  II SW,  ‐2.00 • Maintenance Service Worker III,  +2.00 Total Regular  (full‐time and part‐time) 574.58 91.45 666.03 Limited Term  Staffing 6.00 0.00 6.00 •Construction Inspector II (LT 12/31/2012)‐2.00 ‐2.00 •GIS Analyst II (LT 12/31/2012)‐1.00 ‐1.00 •Permit Technician (LT 12/31/2012)‐1.00 ‐1.00 •Housing Repair Technician (LT 12/31/2012)‐1.00 ‐4.00 Total Limited Term  Staffing 1.00 0.00 1.00 Total 2014 Proposed Staffing (Regular + Limited Term)575.58 91.45 667.03     The total authorized FTE count is for regular full‐time, part‐time and limited term positions.  Refer to the Budget by Department section for additional  detail.  Executive Summary - Budget at a Glance 1 - 53 Staffing (Full‐Time Equivalent Employees – FTE) Comparison by Department (1 of 3)  2010 2011 2011 2012 2012 2013 2014 Change Change Department Authorized Orig Bdgt Authorized Orig Bdgt Authorized Adopted Adopted 2012‐2013 2013‐2014 Legislative Services City Council Members 7.00 7.00 7.00 7.00 7.00 7.00 7.00 0.00 0.00 City Council Liaison 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 0.00 Total Regular FTE 8.008.008.008.008.008.008.000.000.00 Total Legislative 8.008.008.008.008.008.008.000.000.00 Executive Mayor’s Office 6.00 5.63 5.63 4.50 4.50 3.50 3.50 ‐1.00 0.00 Communications 6.50 6.50 6.50 6.50 6.50 5.50 5.50 ‐1.00 0.00 Total Regular FTE 12.50 12.13 12.13 11.00 11.00 9.00 9.00 ‐2.00 0.00 Intermittent‐Mayor's Office 0.00 0.00 0.04 0.00 0.00 0.00 0.00 0.00 0.00 Intermittent‐Communications 0.07 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Intermittent 0.07 0.00 0.04 0.00 0.00 0.00 0.00 0.00 0.00 Total Executive 12.57 12.13 12.17 11.00 11.00 9.00 9.00 ‐2.00 0.00 Court Services Municipal Court 16.00 16.50 16.50 16.50 16.50 15.00 14.00 ‐1.50 ‐1.00 Total Regular FTE 16.00 16.50 16.50 16.50 16.50 15.00 14.00 ‐1.50 ‐1.00 Intermittent 1.90 1.95 1.85 1.95 1.95 1.95 1.95 0.00 0.00 Total Intermittent 1.90 1.95 1.85 1.95 1.95 1.95 1.95 0.00 0.00 Total Court Services 17.90 18.45 18.35 18.45 18.45 16.95 15.95 ‐1.50 ‐1.00 City Attorney City Attorney 11.75 11.75 11.75 11.75 11.75 11.88 11.88 0.13 0.00 Total Regular FTE 11.75 11.75 11.75 11.75 11.75 11.88 11.88 0.13 0.00 Intermittent 0.09 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Intermittent 0.09 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total City Attorney 11.84 11.75 11.75 11.75 11.75 11.88 11.88 0.13 0.00 Community Services Administration 2.00 2.00 2.00 2.00 2.00 2.00 2.00 0.00 0.00 Neigh, Res, and Events 2.25 4.00 4.75 4.00 4.75 5.58 5.58 1.58 0.00 Park Maintenance 23.50 23.50 23.50 23.50 23.50 23.50 23.50 0.00 0.00 Recreation Services 19.05 18.30 18.30 18.30 18.30 16.59 16.34 ‐1.71 ‐0.25 Human Services/CDBG 6.00 5.00 6.00 5.00 6.00 4.33 4.33 ‐0.67 0.00 Museum 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 0.00 Municipal Golf Course 9.50 9.50 9.50 9.50 9.50 9.50 9.50 0.00 0.00 Parks Plan and Nat Res 3.00 3.00 3.00 3.00 3.00 3.00 3.00 0.00 0.00 Facilities 26.00 26.00 26.00 26.00 26.00 25.00 25.00 ‐1.00 0.00 Total Regular FTE 92.30 92.30 94.05 92.30 94.05 90.50 90.25 ‐1.80 ‐0.25 Administration‐Intermittent 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Neigh, Res, and Events‐Intermittent 0.68 1.25 0.35 1.25 0.52 0.56 0.56 ‐0.69 0.00 Park Maintenance‐Intermittent 8.62 8.12 8.86 8.12 8.12 8.12 8.12 0.00 0.00 Recreation Services‐Intermittent 27.30 29.07 25.90 29.07 30.01 29.30 29.57 0.24 0.26 Human Services/CDBG‐Intermittent 0.00 0.00 0.23 0.00 0.00 0.00 0.00 0.00 0.00 Library Services‐Intermittent 0.91 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Executive Summary - Budget at a Glance 1 - 54 Staffing (Full‐Time Equivalent Employees – FTE) Comparison by Department (2 of 3)  2010 2011 2011 2012 2012 2013 2014 Change Change Department Authorized Orig Bdgt Authorized Orig Bdgt Authorized Adopted Adopted 2012‐2013 2013‐2014 Museum‐Intermittent 0.26 0.30 0.25 0.30 0.30 0.30 0.30 0.00 0.00 Municipal Golf Course‐Intermittent 6.06 8.22 6.16 8.22 8.22 8.22 8.22 0.00 0.00 Parks Plan and Nat Res‐Intermittent 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Facilities‐Intermittent 1.56 1.26 1.74 1.02 1.02 1.02 1.02 0.00 0.00 Total Intermittent 45.39 48.21 43.49 47.97 48.18 47.51 47.77 ‐0.46 0.26 Total Community Services 137.69 140.51 137.54 140.27 142.23 138.01 138.02 ‐2.26 0.01 Community and Economic Development Administration 2.00 2.00 2.00 2.00 2.00 2.00 2.00 0.00 0.00 Economic Development 5.50 4.00 4.00 4.00 4.00 3.00 3.00 ‐1.00 0.00 Planning 14.00 13.00 13.00 13.00 13.00 12.00 12.00 ‐1.00 0.00 Development Services 26.50 28.50 28.50 28.50 28.50 25.50 25.50 ‐3.00 0.00 Total Regular FTE 48.00 47.50 47.50 47.50 47.50 42.50 42.50 ‐5.00 0.00 Administration‐Intermittent 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Economic Development‐Intermittent 0.47 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Planning‐Intermittent 0.22 0.00 0.23 0.00 0.00 0.00 0.00 0.00 0.00 Development Services‐Intermittent 1.26 0.50 0.56 0.50 0.50 0.50 0.50 0.00 0.00 Total Intermittent 1.95 0.50 0.79 0.50 0.50 0.50 0.50 0.00 0.00 Total Community & Economic Devel 49.95 48.00 48.29 48.00 48.00 43.00 43.00 ‐5.00 0.00 Administrative Services City Clerk 4.50 4.50 4.50 4.50 5.00 5.00 5.00 0.50 0.00 Finance 20.00 20.00 20.00 20.00 20.00 19.00 19.00 ‐1.00 0.00 Information Systems 17.50 18.50 18.50 18.50 18.50 15.50 15.50 ‐3.00 0.00 Total Regular FTE 42.00 43.00 43.00 43.00 43.50 39.50 39.50 ‐3.50 0.00 City Clerk‐Intermittent 0.03 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Finance‐Intermittent 0.25 0.00 0.02 0.00 0.00 0.00 0.00 0.00 0.00 Information Systems‐Intermittent 1.27 1.16 1.11 1.16 1.16 1.16 1.16 0.00 0.00 Total Intermittent 1.54 1.16 1.14 1.16 1.16 1.16 1.16 0.00 0.00 Total Administrative Services 43.54 44.16 44.14 44.16 44.66 40.66 40.66 ‐3.50 0.00 Fire and Emergency Services Response Operations 125.00 126.00 135.00 126.00 135.00 130.00 129.00 4.00 ‐1.00 Safety and Support Operations 14.00 14.00 14.00 14.00 14.00 14.00 14.00 0.00 0.00 Community Risk Reduction 11.00 10.00 10.00 10.00 10.00 10.00 10.00 0.00 0.00 Emergency Management 2.00 2.00 2.00 2.00 2.00 2.00 2.00 0.00 0.00 Total Regular FTE 152.00 152.00 161.00 152.00 161.00 156.00 155.00 4.00 ‐1.00 Total Commissioned Officers 136.00 136.00 145.00 145.00 145.00 140.00 139.00 ‐5.00 ‐1.00 Total Non‐commissioned Personnel 16.00 16.00 16.00 16.00 16.00 16.00 16.00 0.00 0.00 Response Operations‐Intermittent 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Safety and Support Operations‐Intermitte 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Community Risk Reduction‐Intermittent 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Emergency Management‐Intermittent 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Intermittent 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Fire and Emergency Services 152.00 152.00 161.00 152.00 161.00 156.00 155.00 4.00 ‐1.00 Human Resources/Risk Management Administration/Civil Svc Commission 6.00 5.00 5.00 5.00 5.00 5.00 5.00 0.00 0.00 Risk Management 1.75 2.25 2.25 2.25 2.25 2.25 2.25 0.00 0.00 Benefits 1.25 1.75 1.75 1.75 1.75 1.75 1.75 0.00 0.00 Total Regular FTE 9.009.009.009.009.009.009.000.000.00      Executive Summary - Budget at a Glance 1 - 55 Staffing (Full‐Time Equivalent Employees – FTE) Comparison by Department (3 of 3) 2010 2011 2011 2012 2012 2013 2014 Change Change Department Authorized Orig Bdgt Authorized Orig Bdgt Authorized Adopted Adopted 2012‐2013 2013‐2014 Administration‐Intermittent 0.32 0.19 0.24 0.19 0.19 0.19 0.19 0.00 0.00 Risk Management‐Intermittent 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Benefits‐Intermittent 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Intermittent 0.32 0.19 0.24 0.19 0.19 0.19 0.19 0.00 0.00 Total Human Resources/Risk Mgmt 9.32 9.19 9.24 9.19 9.19 9.19 9.19 0.00 0.00 Public Works Administration 3.00 3.00 3.00 3.00 3.00 3.00 3.00 0.00 0.00 Maintenance Services 78.00 78.00 78.00 78.00 80.00 80.00 82.00 2.00 2.00 Transportation 33.00 33.00 33.00 33.00 33.00 31.00 31.00 ‐2.00 0.00 Utility Systems 25.50 25.50 25.50 25.50 25.50 23.50 23.50 ‐2.00 0.00 Total Regular FTE 139.50 139.50 139.50 139.50 141.50 137.50 139.50 ‐2.00 2.00 Administration‐Intermittent 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Maintenance Svc‐Intermittent 2.21 2.17 2.40 2.17 2.46 2.74 3.03 0.57 0.29 Transportation‐Intermittent 2.88 2.57 2.48 2.57 2.57 3.63 3.65 1.07 0.01 Utility Systems‐Intermittent 0.00 0.06 0.40 0.06 0.06 0.66 0.66 0.60 0.00 Total Intermittent 5.09 4.80 5.28 4.80 5.09 7.04 7.34 2.24 0.30 Total Public Works 144.59 144.30 144.78 144.30 146.59 144.54 146.84 0.24 2.30 Police Administration 24.00 8.00 8.00 8.00 7.00 7.00 7.00 ‐1.00 0.00 Patrol Operations 70.00 70.00 70.00 70.00 70.00 70.50 69.00 0.50 ‐1.50 Special Operations 18.00 18.00 18.00 18.00 18.00 18.00 18.00 0.00 0.00 Patrol Services 13.00 13.00 13.00 13.00 13.00 13.00 13.00 0.00 0.00 Investigations 21.00 21.00 21.00 21.00 21.00 21.00 21.00 0.00 0.00 Administrative Services 9.00 9.00 9.00 9.00 9.00 7.00 7.00 ‐2.00 0.00 Staff Services 12.40 12.40 12.40 12.40 13.40 13.40 13.40 1.00 0.00 Total Regular FTE 167.40 151.40 151.40 151.40 151.40 149.90 148.40 ‐1.50 ‐1.50 Total Commissioned Officers 123.00 123.00 123.00 123.00 123.00 121.50 120.00 ‐1.50 ‐1.50 Total Non‐Commissioned Personnel 44.40 28.40 28.40 28.40 28.40 28.40 28.40 0.00 0.00 Administration‐Intermittent 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Patrol Operations‐Intermittent 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Special Operations‐Intermittent 0.31 0.29 0.31 0.29 0.29 0.29 0.29 0.00 0.00 Patrol Services‐Intermittent 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Investigations‐Intermittent 0.72 0.02 0.31 0.02 0.02 0.02 0.02 0.00 0.00 Administrative Services‐Intermittent 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Staff Services‐Intermittent 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Auxiliary Services‐Intermittent 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Intermittent 1.03 0.31 0.62 0.31 0.31 0.31 0.31 0.00 0.00 Total Police 168.43 151.71 152.02 151.71 151.71 150.21 148.71 ‐1.50 ‐1.50 Total All Staffing (Regular FTE)698.45 683.08 693.83 681.95 695.20 668.78 667.03 ‐13.17 ‐1.75 Total All Staffing (Intermittent)57.38 57.13 53.47 56.89 57.38 58.67 59.23 1.78 0.56   Executive Summary - Budget at a Glance 1 - 56 CITY OF RENTON 2013‐2014 BIENNIAL BUDGET OVERVIEW    All Sources Uses and Change in Fund Balance          2010 2011 2011 2012 2012 2013 2014 Total Resources and  Uses Actual Adopted Actual Adopted Actual Adopted Adopted Revenue: Property Tax 31,497,128     32,046,525     32,357,894     32,475,452     33,466,364     31,741,366     32,840,495     ‐5.2% 3.5% Sales  Tax 20,844,359     21,683,285     21,573,442     22,875,828     22,697,632     22,656,180     23,532,262     ‐0.2% 3.9% Utility Taxes 14,589,037     15,206,600     15,524,862     15,884,003     15,994,432     16,715,662     17,254,850     4.5% 3.2% Real Estate Excise  Tax 2,464,489        2,240,000        2,074,059        2,400,000        2,811,902        2,600,000        2,650,000        ‐7.5% 1.9% Other Taxes 4,722,190        4,575,921        4,632,439        4,735,976        4,735,356        4,553,000        4,418,000        ‐3.9%‐3.0% Licenses  & Permits 4,058,453        4,458,126        4,547,181        4,599,001        4,913,835        5,263,440        5,318,430        7.1% 1.0% State Shared Revenue 3,112,602        2,732,350        3,145,005        1,940,737        3,629,023        3,015,500        3,255,500        ‐16.9% 8.0% Fire  Service Contracts 5,252,877        5,940,962        6,134,415        6,021,194        6,163,566        5,877,556        5,889,963        ‐4.6% 0.2% Charges  for Services 52,534,251     61,772,366     59,935,568     65,299,423     65,090,422     69,539,510     73,123,684     6.8% 5.2% Fines  and Forfeits 3,446,860        3,170,351        3,144,604        3,214,156        3,060,389        3,058,500        3,058,500        ‐0.1% 0.0% Miscellaneous Revenue 7,629,947        8,224,748        7,680,502        8,097,549        9,281,267        18,287,467     20,296,482     97.0% 11.0% Bond/Loan/Capital Proceeds 940,825            10,091,679     1,319,924        7,094,887        12,499,797     995,960            1,348,896        ‐92.0% 35.4% Interfund Services 31,903,882     32,245,862     32,767,235     33,170,649     33,391,521     19,824,404     19,993,951     ‐40.6% 0.9% Interfund Transfers 8,437,638        4,446,550        4,281,544        2,681,926        4,599,231        2,533,000        1,198,000        ‐44.9%‐52.7% Total  Revenue 201,793,067  219,578,628  211,273,971  221,159,916  242,745,436  239,867,004  222,704,343  ‐1.2%‐7.2% Expenditures: Legislative 259,345            277,834            271,236            286,842            278,768            289,114            295,116            3.7% 2.1% Court 2,007,599        2,096,953        2,074,899        2,177,315        2,061,603        2,009,664        1,999,521        ‐2.5%‐0.5% Executive 2,673,200        2,584,437        2,525,007        2,544,892        2,283,255        2,552,416        2,613,016        11.8% 2.4% Administrative  Services 7,382,098        8,373,866        7,695,701        8,479,970        8,402,765        7,859,722        7,907,009        ‐6.5% 0.6% City Attorney 1,565,597        1,600,531        1,585,770        1,695,841        1,706,320        1,712,973        1,687,621        0.4%‐1.5% Community & Eco Development 6,829,247        6,405,169        6,144,232        6,721,124        6,545,763        5,974,046        6,086,004        ‐8.7% 1.9% Community Services 20,727,138     19,112,551     19,322,604     19,883,913     18,845,404     19,811,857     19,706,048     5.1%‐0.5% Police 27,485,421     30,651,495     30,933,189     28,802,620     28,487,781     28,583,698     29,676,444     0.3% 3.8% Fire 21,514,787     22,045,916     22,447,083     23,055,144     24,158,450     24,043,143     24,442,820     ‐0.5% 1.7% Public Works 52,221,062     55,748,396     56,071,795     55,704,333     70,386,314     75,544,018     84,046,158     7.3% 11.3% Human Resource 14,649,871     17,073,546     15,063,636     18,145,224     17,575,679     16,669,458     17,885,214     ‐5.2% 7.3% Other  City Services 4,834,296        7,567,496        4,767,316        3,146,248        4,853,242        691,350            3,036,844        ‐85.8% 339.3% Capital Projects 21,594,125     41,553,023     23,742,975     35,835,603     33,771,144     38,095,069     8,710,890        12.8%‐77.1% Debt Service  1 9,764,936        9,772,021        9,830,701      10,771,005   15,118,796   10,894,735   10,776,215      ‐27.9%‐1.1% Inter‐Fund Transfers/Loans 8,437,638         ‐                        4,281,544        2,681,926        2,667,476        2,533,000        1,198,000         ‐5.0%‐52.7% Total Expenditures 201,946,361  224,863,236  206,757,687  219,932,000  237,142,758  237,264,263  220,066,920  0.1%‐7.2% In(De)crease in Fund Balance (153,294)           (5,284,608)      4,516,284        1,227,916        5,602,678        2,602,742        2,637,423         Beginning FB 70,576,783     53,370,039     70,163,486     48,085,430     92,679,769     54,535,284     57,138,026      Ending FB 70,423,489     48,085,431     74,679,770     49,313,346     98,282,447     57,138,026     59,775,449      2013/  2012 2014/  2013 Property   Tax 14% Sales Tax 10% Utility   Taxes 7% Other Taxes 3% Lic. &  Permits 2% Intergovt 10% Charges  for   Services 33% Interfund  Svc & Trnsfr 10%Misc. 10% All Revenue & Sources $462.6 Million General  Govt 13% Com. Svcs 8%Com Eco  Dvlpmt 3% Police. 13% Court  Services 1% Fire 10% Public  Works 35% Citywide  Services 1%Capital  Projects 10% Interfund  Transfer 1% Debt  Service 5% Total  Budget $457.3 Million  Executive Summary - Long Range Plan 1 - 57 OVERVIEW CITY OF RENTON 2013‐2014 BIENNIAL BUDGET    General Fund Sources Uses and Change in Fund Balances    2010 2011 2011 2012 2012 2013 2014 General Government Actual Adopted Actual Adopted Actual Adopted Adopted Revenue: Property Tax 31,497,128$  32,046,525$  32,357,894$  32,475,452$  33,466,364$  31,741,366$  32,840,495$  ‐5.2% 3.5% Sales  Tax 20,844,359     21,683,285     21,573,442     22,875,828     22,697,632     22,656,180     23,532,262     ‐0.2% 3.9% Utility Taxes 14,508,363     15,166,600     15,484,862     15,844,003     15,954,432     16,250,662     16,789,850     1.9% 3.3% Other  Taxes 6,425,210        6,075,921        5,919,967        6,375,976        6,186,676        6,313,000        6,313,000        2.0% 0.0% Lic. and Permits 2,248,445        2,612,987        2,634,629        2,680,077        2,887,166        2,863,828        2,879,504        ‐0.8% 0.5% Intergovt Revenue 8,953,835        8,495,401        9,336,248        7,775,027        9,474,290        8,115,532        8,355,532        ‐14.3% 3.0% Charges  for Svcs 6,917,511        6,859,855        6,834,174        7,013,658        7,529,022        6,840,654        7,251,462        ‐9.1% 6.0% Court Fines 3,438,022        3,170,351        3,144,604        3,214,156        3,060,389        3,058,500        3,058,500        ‐0.1% 0.0% Miscellaneous Revenue 542,250            698,730            605,361            653,730            808,494            1,103,993        1,103,993        36.5% 0.0% General Fund Operating Rev 95,375,122     96,809,655     97,891,181     98,907,907     102,064,466  98,943,715     102,124,598  ‐3.1% 3.2% 1‐Time  & Capital *7,267,078        734,947            1,332,047        756,323            5,399,242        540,530            552,937             ‐90.0% 2.3% Grants 725,718            677,324            1,240,819        399,324            993,462            129,324            129,324             ‐87.0% 0.0% Subtotal Other Sources 7,992,796        1,412,271        2,572,866        1,155,647        6,392,704        669,854            682,261             ‐89.5% 1.9% Total  Rev/Other Svcs 103,367,918  98,221,926     100,464,047  100,063,554  108,457,170  99,613,569     102,806,859  ‐8.2% 3.2% Expenditures by Dept:N/A N/A Legislative 259,345$         277,834$         271,236$         286,842$         278,768$         289,114$         295,116$         3.7% 2.1% Executive 1,752,973        1,626,691        1,626,784        1,553,877        1,437,477        1,421,232        1,443,145        ‐1.1% 1.5% Court Services 2,007,599        2,104,953        2,084,170        2,177,315        2,074,980        2,009,664        1,999,521        ‐3.1%‐0.5% City Attorney 1,565,597        1,600,531        1,596,609        1,695,841        1,706,320        1,872,973        1,687,621        9.8%‐9.9% Community & Economic Devl. 6,473,852        6,158,044        5,913,300        6,455,274        6,056,915        5,924,046        6,036,004        ‐2.2% 1.9% Administrative  Services 2,839,667        2,700,281        2,871,547        2,905,525        3,158,948        2,969,430        3,091,989         ‐6.0% 4.1% Human Resources 861,221            948,554            888,252            955,833            937,412            971,207            991,234            3.6% 2.1% Police 27,485,421     28,189,266     28,481,852     28,802,620     28,494,195     28,583,698     29,676,444     0.3% 3.8% Fire  & ES 21,554,792     22,045,916     22,511,597     23,055,144     24,173,315     24,043,143     24,442,820      ‐0.5% 1.7% Public Works 9,143,059        8,747,323        8,495,628        9,010,122        8,840,850        9,275,434        9,478,261        4.9% 2.2% Communty Services 13,533,679     14,236,803     13,869,844     12,572,316     12,389,811     12,510,846     12,639,836     1.0% 1.0% Ot h er  City Services 2,959,296        3,120,946        3,530,383        3,146,248        4,637,555        1,741,350        3,036,844        ‐62.5% 74.4% 1‐Time  & Capital Projects * 8,772,484        2,462,229        3,849,845        ‐                        ‐                        ‐                        ‐                        N/A N/A Debt Service*4,707,100        4,715,035        4,822,566        6,731,373        9,752,337        8,001,433        7,988,023        ‐18.0%‐0.2% General Fund Operating  Rev 103,916,085  98,934,407     100,813,615  99,348,329     103,938,882  99,613,569     102,806,859  ‐4.2% 3.2% In(Decrease) in FB (548,166)           (712,481)           (349,568)           715,225            4,518,288        (0)                           (0)                            Beginning Fund balance 11,955,285     10,051,189     11,407,119     9,338,708        11,057,551     10,751,945     10,751,945     ‐2.8% 0.0% Ending Fund Balance 11,407,119     9,338,708        11,057,551     10,053,933     15,575,839     10,751,945     10,751,945     ‐31.0% 0.0% 2013/  2012 2014/  2013 Property  Tax 32% Sales Tax 23% Utility Taxes 16% Other Taxes 6% Lic. &  Permits 3% Intergovt  Revenue 8% Charges for   Svcs 7% Court Fines 3% Misc. 2% General Revenue $202.4 Million General  Govt 7% Com Eco  Dvlpmt 6% Police. 29% Court  Services 2%Fire 24% Citywide  Services 2% Public  Works 9% Com. Svcs 13% Debt  Service 8% General Fund  Uses $202.4 Million Executive Summary - Long Range Plan 1 - 58 CITY OF RENTON 2013‐2014 BIENNIAL BUDGET OVERVIEW    General Fund Long Range Projection  2010 2011 2012 2013 2014 2015 2016 2017 2018 Summary ($ in Million)Actual* Actual* Actual Adopted Adopted Projected Projected Projected Projected Total  Revenue 96.75$    100.48$    108.46$    99.61$    102.81$    105.69$    108.18$    110.74$    113.39$     Total  Expenditure 97.30 100.83 103.94 99.61 102.81 106.31 109.29 112.45 115.80 Net Income (Loss)(0.55)       (0.35)         4.52           (0.00)       (0.00)         (0.61)         (1.12)         (1.71)         (2.40)          Fund Balance 11.41$    11.06$      15.58$      10.75$    10.75$      10.14$      9.02$        7.31$        4.91$         * 2010 and 2011 Actual  excludes refunding bond proceed and payment to escrow agent of $6.6 M and $10.3 M, respectively. Key Revenue Assumptions:2010 2011 2012 2013 2014 2015 2016 2017 2018 Sales Tax  Growth ‐4.3% 3.5% 5.2% 3.5% 3.5% 3.5% 3.5% 3.5% 3.5% Base  Property Tax 1.7% 2.2% 2.9%‐4.5% 2.9% 2.5% 1.0% 1.0% 1.0% Construction Property Tax 1.0% 0.5% 0.5% 0.6% 0.6% 1.0% 1.0% 1.0% 1.0% Overall Revenue  Growth ‐0.6% 3.8% 7.9%‐8.2% 3.2% 2.8% 2.3% 2.4% 2.4% Key Expenditure Assumption 2010 2011 2012 2013 2014 2015 2016 2017 2018 Wage  Increase 0.0% 1.0% 2.5% 0.0% 0.0% 1.0% 1.0% 1.0% 1.0% Medical  Cost Increase 11.0%‐4.5% 6.0% 0.0% 10.4% 8.8% 10.0% 10.0% 10.0% PERS Contribution Rates 5.3% 7.3% 7.7% 9.0% 9.0% 9.5% 9.5% 10.0% 10.0% Overall Expenditure  Growth 2.2% 3.6% 3.1%‐4.2% 3.2% 3.4% 2.8% 2.9% 3.0% $0  $20  $40  $60  $80  $100  $120  $80 $85 $90 $95 $100 $105 $110 $115 $120 Actual* 2010 Actual* 2011 Actual 2012 Adopted 2013 Adopted 2014 Projected 2015 Projected 2016 Projected 2017 Projected 2018 Fu n d  Ba l a n c e ,   $ in  Mi l l i o n Re v e n u e / E x p e n d i t u r e  $ in  Mi l l i o n Total  Revenue Total  Expenditure Fund Balance     The city’s fiscal policy requires the city to prepare a long‐term projection for General Governmental and other  funds as deemed necessary.  The city prepares projections for tax‐supported General Governmental funds as  well as rate‐supported utilities.  The purposes are similar:   to ensure operations are sustainable by the tax  revenue and utility rates can sustain the operation and replacement of utility system infrastructures.  These  “glimpses” into the future allow the city to proactively plan and implement corrective measures over time to  avoid sudden drastic changes in service levels or in revenue/tax policies.      The city’s fiscal policy requires a balanced budget in the ensuing budget years (2013‐2014), with current year  operating costs covered by current year operating revenues.  While the policy does not require a balanced  budget in the projected period beyond the current budget years, the intent is to size the current operations at a  sustainable level within the projection horizon.    Executive Summary - Long Range Plan 1 - 59 OVERVIEW CITY OF RENTON 2013‐2014 BIENNIAL BUDGET      Over 77% of General Fund Revenue is from taxes, with 32% from Property Tax alone.  As indicated in the key  revenue assumptions table above, we are projecting a 4.5% decline in base property tax in 2013 due to the  decrease in assessed value that pushed the city’s tax rate to the $3.10/$1000 AV limit.  This, plus the expiration  of grant revenues and a reduction in Fire District 25 service contract revenue, produces a 2.4% overall decrease  in General Fund revenue in 2013.  This is one of the largest real decreases in General Fund Revenue the city has  ever experienced, including during the Great Recession period.  The city has been able to once again rebalance  its resources by reducing workforce, working with its labor unions to reset the city’s contribution to its self‐ insured healthcare plan, and to raise revenues for its capital improvement programs.     The current budget financial plan assumes no general wage increase during this biennium.  However, the  existing contracts with all five labor unions will expire at the end of 2012 and new labor agreements are not yet  settled.  Each 1% across the board wage increase will cost approximately $650k a year citywide, or $550k a year  to the General Fund.  The 2015‐2018 projection includes a 1% wage increase and resulted in an operating gap  that grew wider over this period.  Basically, the projection tells us if the slow revenue growth is the “new  normal” as we have now seen since the end of the Great Recession, and the benefit costs continue at the pace  experienced in the past, the city’s ability to provide wage increases will be extremely limited.     State Budget Impact   Unlike many other states in the country, Washington State has been managing its budget challenges within its  programs and resources and held local government shared revenue harmless until 2012.  The revenue loss to  the city was initially in the millions: the annexation sales tax credit ($2M), the loss of liquor profit or excise tax  ($650k profit or $450k tax), the transfer of public safety training costs (estimated at $10k per trainee, if  applicable), and a 3% reduction on all state shared revenues ($80k).      The final impact was reduced to a one‐year suspension of liquor tax ($225k in 2012 and $225k in 2013), the  public safety training costs, and the 3% reduction in state shared revenues.   This impact is further reduced by a  one‐time distribution of liquor store sales proceeds in the amount of $138k in 2012 as part of the state  privatized liquor sales as approved by a voter initiative (I‐1183 of 2011.)       Potential Annexation    On November 6, 2012, voters in the West Hill community will be asked to consider a proposition of whether the  West Hill community should be annexed to the city or remain part of unincorporated King County.  The West Hill  community is a 1,857‐acre or 2.9 square mile area bordering Lake Washington to the northeast, the city of  Seattle to the north, the city of Tukwila to the south, and the city of Renton to the southeast.  It has an  estimated population of 15,853 in seven neighborhoods, including Bryn Mawr, Lakeridge, Skyway, Campbell Hill,  Panorama, Skycrest, and Hill Top.      If the annexation is approved, the area would receive general governmental services from the city, such as  police, fire, permits, and street maintenance services upon a yet to be determined effective date.  The city  would also be responsible for providing storm drainage services to the area.  Seattle Public Utilities and the  Skyway Water and Sewer District would likely continue to provide water and sewer services in the area after  annexation.    The current assumptions about the West Hill annexation are that the financial impact of the annexation on  Renton’s operating budget would be negative to the tune of $3.4 million a year initially.  The annual operating  cost to serve the West Hill area is projected at around $10.9 million, against a revenue of roughly $7.5 million.   The area would be eligible for a 10‐year credit on the state share of the retail sales tax that yields around $2  Executive Summary - Long Range Plan 1 - 60 CITY OF RENTON 2013‐2014 BIENNIAL BUDGET OVERVIEW    million currently to help fund the service costs of the annexation, thus reduce the financial gap to $1.4 million a  year for the first 10 years.      Costs to provide surface water management in the enterprise funds equal the revenues available. Long‐term  capital costs will be phased and funded in keeping with city‐wide capital improvement and infrastructure needs.  And one‐time equipment and transition costs will be purchased and repaid through short‐term borrowing from  internal city resources.     If the measure is approved by voters in the West Hill area, the city intends to work with King County, who  provides services in the area currently, and the state to develop a funding plan to bridge the startup and the  projected operating gap prior to assuming the services.  This financial plan does not include the impact of the  annexation.    MAJOR REVENUES    Seventy‐seven (77%) percent of our General Fund services are supported by tax revenues. Among all the taxes  supporting these operations, property tax is by far the most significant source, accounting for 32% of the total.      Property tax (RCW 84.52)  Annexation and new construction has  contributed to substantial growth in the  city’s property tax base in the past  decade, but has since been eroded by the  Great Recession.  The city’s assessed  value (AV) peaked in 2009 when the $2  billion (or 24%) value from Benson Hill  annexation was added to our tax base and  the market condition has yet to be  reflected because the AV lags the market  value by two years.      Since the peak in 2009, the overall  assessed value for Renton has declined by  20% and the median home value has  declined by 36%.      As mentioned above, the city’s property tax rate has reached $3.10 per $1000 AV in 2102.  The preliminary  information from the King County Assessor shows the 2013‐based AV (not including new annexation and new  construction) declined by another 4%.  This translates into a direct loss of tax revenue for the city.  And because  of the decline in AV and the tax rate limit, the city will receive less property tax revenue than in 2012 even after  the new construction and annexation are included.      1. The $3.10 Tax Rate Limit:  The state constitution establishes the maximum regular  property tax levy for all taxing districts combined at 1%, or  $10 per $1000, of assessed value of the property.  This  limitation is further divided by the RCW to the various  taxing districts.  For most cities and local services this is  $0.00 $0.50 $1.00 $1.50 $2.00 $2.50 $3.00 $3.50 $4.00 $4.0 $5.0 $6.0 $7.0 $8.0 $9.0 $10.0 $11.0 $12.0 $13.0 $14.0 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Pr o p e r t y  Ta x  Ra t e   pe r  $1 0 0 0  AV As s e s s e d  Va l u e ,   $ in  Bi l l i o n s Assessed  Value and Proerty Tax  Rate Assessed Value Max. Tax  Rate Tax Rate  wo  Cap Allowable Levy Calculation Item 2013 Without  Rate  Limit 2013 With  Rate  Limit Difference Base: 2012 Levy 33,333,658$   32,079,993$ (1,253,665)$    + Refund Relevy 254,591              ‐                       (254,591)            + 1% Limit Factor 333,337              ‐                       (333,337)            + New Construction 353,783             353,783           ‐                         + Annexation 166,267             166,267           ‐                         2013 Allowed Levy 34,441,636$   32,600,043$ (1,841,593)$    Executive Summary - Long Range Plan 1 - 61 OVERVIEW CITY OF RENTON 2013‐2014 BIENNIAL BUDGET    Ci t y  of  Re n t o n ,    23 ¢   Ki n g  Co u n t y ,    12 ¢   Re n t o n  Sc h o o l , 35 ¢   St a t e  Sc h o o l   Fu n d ,    18 ¢   KC L S ,    4¢   Po r t ,  Ho s p i t a l ,   EM S ,  8¢   $3.375 per thousand dollars assessed valuation (AV).  Cities with the Firemen's Pension Fund can levy an  additional $0.225 per thousand dollars AV, resulting in a maximum levy of $3.60 per thousand dollars AV.   Local services include Fire and Library services.  The portion allocated to library service is $0.50, and $1.50  for fire districts that do not assess a fire benefit charge, or $1.0 for fire districts with a fire benefit charge.   The balance is available for cities to provide other city services.  Renton’s regular levy rate is subject to the  $3.1 limit as we provide fire service but not library services.  Because of this limitation, the city will receive  $1.8 million less in property tax revenue than otherwise.  This levy rate limit can only be exceeded with 60%  voter approval (excess levy) and is commonly used for capital financing.     2. The 1% growth limit in property tax revenue:   Before 2002, a taxing district could increase the property tax levy amount annually by 6% of the amount  levied in the previous year, up to the applicable tax rate limit discussed above.  This growth limit was  established in 1973 as the legislature responded to people's concerns that property taxes were rising too  fast due to the real estate boom occurring at that time.    Initiative 747, approved by voters in 2001 and taking effect in 2002, lowered the limit to the lesser of 1% or  inflation.  Property tax growth resulting from new construction, changes in value of state‐assessed utility  property, and newly annexed property are exempted from this limit and may be added to the base tax levy.    This growth limit can be "lifted" by voters with a simple majority approval, and the amount can be added to  the levy base permanently for future years if the intent is clearly stated in the ballot measure.     Distribution of Property Tax  Most properties in Renton pay $13.23 per $1000  AV in 2012, of which 23% goes to city services.   The remaining 77% goes to the Renton School  District (35%), King County (12%) for regional  services, the State School fund (18%), King County  Library System (4%), Valley Medical (4%), Port of  Seattle (2%), and Emergency Medical Services  (3%).    Sales Tax (RCW 82.14)  Sales tax is the second largest taxing source for  Renton representing 23% of General Fund  revenue.  Similar to property tax, the city only  receives approximately 10% of the sales tax  revenue generated within Renton.  The  remaining 90% goes to other government  entities and to support public transit and public  facility agencies.     In addition to the local sales tax, the city also  receives a distribution of a voter‐approved  criminal justice sales tax, and a 0.1% annexation  sales tax for the annexation of Benson Hill in 2008.  Renton’s economy generates over $200 million in sales  taxes.  The portion the city receives, including the 0.1% of annexation credit, represents around 10% of the total.   90% of the tax is levied and distributed to other taxing entities.   State   67% City 10% Sound  Transit  10% KC Transit 9% KC General 3% Criminal  Justice   1% Sales Tax  Distribution   Executive Summary - Long Range Plan 1 - 62 CITY OF RENTON 2013‐2014 BIENNIAL BUDGET OVERVIEW      Criminal Justice Sales Tax (RCW 82.14.340).   This is a 0.1% voter‐approved optional sales  tax in King County, collected countywide and  distributed based on population.  Because it  employs a more diverse tax base and  different distribution formula than regular  sales taxes, this source is typically more  stable and is projected to grow by the  inflationary plus population growth.    Annexation Sales Tax Credit  This is a tool the State uses to encourage cities to  annex currently unincorporated urban areas.   The tax is credited toward the State’s portion of  sales tax, so there is no net impact on taxpayers.   The credit will last 10 years and is intended to  help cities who annex large urban areas to pay  for service costs that exceeded revenue  generated in the area.  Renton receives the sales  tax credit for the Benson Hill Annexation took  effect in March, 2008.  The effective date of any new annexation credit is July 1 (beginning of the State fiscal year), with first  distribution reaching the city in September (a two‐month lag).  Therefore, the amount Renton received in 2008  for Benson Hill represented receipts over a four‐month period.  June 2018 will be the final year for this tax  credit, with the final distribution in August.   Projected Growth  The composition of the city’s sales tax is relatively  diverse with General Retail representing the largest  portion at 36%, followed by Service Industry at 23%,  Automotive at 18%, Contracting at 9%, and Wholesale  and Manufacturing each at 6%, with the remaining 2%  in other miscellaneous categories.  The area hit hardest  by the economy is the Contracting sector.  At the peak,  it represented 23% of our sales tax collection.   Like many other cities in the state, Renton’s sales tax is  one of the hardest hit revenue sources by the Great  Recession with an overall peak‐to‐through reduction of  18% and a revenue loss of $3.8 million.  The 3.5%  collection increase represents two non‐economic  events: 1) an audit recovery of $195k; and 2) an sales  tax amnesty program implemented by the State that  generated an additional $130k distribution.  When  these collections are removed from the collection, the 2011 growth over 2010 was only 1%.  As of September  2012 the collection is 2.2% over the same period in 2011. Another significant audit correction in 2012 affected  $10  $15  $20  $25  $30  04 05 06 07 08 09 10 11 12  Actual 13  Proj 14  Proj. 15  Proj. 16  Proj. 17  Proj. 18  Proj. Past and  Projected Sales Tax Criminal Justice Annexaction Credit Sales Tax Year Base  Sales   Tax Annexation  Credit Criminal  Justice Total %  change 2009 Actual 17,995,836  2,132,110     1,650,350  21,778,296  ‐7.3% 2010 Actual 17,198,220  2,025,660     1,620,479  20,844,359  ‐4.3% 2011 Actual 17,729,731  2,033,954     1,809,757  21,573,442  3.5% 2012 Actual 18,564,670  2,208,492     1,924,470  22,697,632  5.2% 2013 Budget 18,604,000  2,119,680     1,932,500  22,656,180  ‐0.2% 2014 Budget 19,296,000  2,236,262     2,000,000  23,532,262  3.9% 2015 Proj. 19,971,360  2,314,531     2,070,000  24,355,891  3.5% 2016 Proj. 20,670,358  2,395,540     2,142,450  25,208,347  3.5% 2017 Proj. 21,393,820  2,479,384     2,217,436  26,090,640  3.5% 2018 Proj. 22,142,604  1,668,005     2,295,046  26,105,655  0.1% Retail 36% Manuf. 6% Services 23% Contracting 9% Wholesale 6% Auto 18% Misc. 2% Sales Tax  Composition Executive Summary - Long Range Plan 1 - 63 OVERVIEW CITY OF RENTON 2013‐2014 BIENNIAL BUDGET    the collection negatively to the tune of $132k.  With this and the above non‐economic factors removed, the  actual growth in 2012 is nearly 4.5%.    We expect the actual sales tax collection in 2012 to be 2% over 2011, with a slightly stronger improvement  over  the next two years until it settles back to the normal trend of inflation (assumed to be 2%) plus population  growth (assumed to be 1.5%).       Utility Taxes (RCW 82.16)  Cities and towns in Washington  State are authorized to levy a  business and occupation tax on  public utility businesses based on  revenues they generate within the  city or town, known as a utility tax.   The rate of taxes for electric,  phone, and gas utilities are limited  to 6% without voter approval, with  no limitation on other public  utilities.  The city currently levies a  6% utility tax on phone (both  landline and cellular services),  electric, natural gas, cable, and transfer station services.  City utilities (water, sewer, storm drainage, and solid  waste), pay an inter‐fund utility tax.  The current tax rates are all 6% with the exception that the Water utility  currently is paying a 7.5% utility tax.  The adopted tax rates are:  6% for Sewer utility, 6.8% for Storm and solid  waste utility, and 8.3% for Water utility. The tax increases are intended to generate additional revenue for  general governmental capital projects.    Year Electric Natural Gas Brokered  NG City  Utilities Cable TV Phone Cell  Phone Transfer  Station Total %  Change 2009 Actual      4,963,151   1,891,255    242,897  2,871,599   1,263,743   1,037,873   2,027,473     283,985  14,581,976 9.6% 2010 Actual      5,036,907   1,577,756    228,514 2,853,884  1,296,744  1,038,009  2,206,637     269,912  14,508,363 ‐0.5% 2011 Actual      5,166,711   1,848,806    249,407 3,516,179  1,385,275        966,827  2,054,183     297,474  15,484,862 6.7% 2012 Actual      5,211,111   1,669,967    272,530 3,806,281  1,423,664  1,056,420  2,183,853    330,607  15,954,432 3.0% 2013 Budget      5,468,000   1,656,000    300,000 3,849,014  1,477,648  1,000,000  2,200,000     300,000  16,250,662 1.9% 2014 Budget      5,659,000   1,730,520    300,000 4,041,465  1,529,365        952,500  2,277,000     300,000  16,789,850 3.3% 2015 Proj.     5,857,065   1,730,520    300,000 4,283,953  1,567,599        904,875  2,311,155     300,000  17,255,167 2.8% 2016 Proj.     6,062,062   1,730,520    300,000 4,540,990  1,606,789        859,631  2,345,822     300,000  17,745,815 2.8% 2017 Proj.     6,274,234   1,730,520    300,000 4,813,449  1,646,959        816,650  2,381,010     300,000  18,262,822 2.9% 2018 Proj.     6,493,833   1,730,520    300,000 5,102,256  1,688,133        775,817  2,416,725     300,000  18,807,284 3.0%     Natural gas is used mostly for heating purposes; therefore, the consumption and the resulting tax revenue are  very sensitive to winter weather conditions.  The land‐line phone service is expected to continue to decline with  most residential customer moving away from the traditional phone services to either VoIP through digital  broadband or to wireless services only.  The growth rate of wireless or cellular phone service slowed in the past  two years as well. The drop in the 2011 tax collection reflects the service providers removing data‐only service  from the tax base.  The impact of “share everything” plans on utility tax is still to be determined.    Electricity, city utilities, and cable TV are projected to grow by population plus inflation increases.    $0 $5 $10 $15 $20 04 05 06 07 08 09 10 11 12  Actual 13  Proj 14  Proj. 15  Proj. 16  Proj. 17  Proj. 18  Proj. Past and Projected Utility Taxes ($ Millions) Elec.N. Gas City  Util.Phone Cell Cable Tr. Station Executive Summary - Long Range Plan 1 - 64 CITY OF RENTON 2013‐2014 BIENNIAL BUDGET OVERVIEW      Real Estate Excise Tax (REET)  The State of Washington levies a real estate excise tax (REET) on all sales of  real estate (measured by the full selling price, including the amount of any  liens, mortgages, and other debts given to secure the purchase) at a rate of  1.28%.  Local governments are also authorized to impose REET.  All cities  and counties may levy a quarter percent tax (described as "the first quarter  percent of the real estate excise tax" or "REET 1").  Cities and counties  planning under the Growth Management Act (GMA) have the authority to  levy a second quarter percent tax (REET 2).  The statute further specifies  that if a county is required to plan under GMA or if a city is located in such a  county, the tax may be levied by a vote of the legislative body.  If, however,  the county chooses to plan under GMA, the tax must be approved by a majority of the voters.   REET 1 (RCW 82.46.010):  Initially authorized in 1982, cities and  counties can use the receipts of REET 1 for  all capital purposes.  An amendment in 1992  states that cities and counties with a  population of 5,000 or more planning under  the GMA must spend REET 1 receipts solely  on capital projects that are listed in the  capital facilities plan element of their  comprehensive plan.  Capital projects are:  public works projects of a local government  for planning, acquisition, construction,  reconstruction, repair, replacement,  rehabilitation, or improvement of streets;  roads; highways; sidewalks; street and road  lighting systems; traffic signals; bridges; domestic water systems; storm and sanitary sewer systems; parks;  recreational facilities; law enforcement facilities; fire protection facilities; trails; libraries; administrative and  judicial facilities.  Receipts pledged to debt retirement prior to April 1992 and/or spent prior to June 1992 are grandfathered from  this restriction.   REET 2 (RCW 82.46.035):  The second quarter percent of the real estate excise tax (authorized in 1990) provides funding for cities and  counties to finance capital improvements required to occur concurrently with growth under the Growth  Management Act.  An amendment in 1992 defines the "capital project" as:  Public works projects of a local government for planning, acquisition, construction, reconstruction, repair,  replacement, rehabilitation, or improvement of streets, roads, highways, sidewalks, street and road lighting  systems, traffic signals, bridges, domestic water systems, storm and sanitary sewer systems, and planning,  construction, reconstruction, repair, rehabilitation, or improvement of parks.    Because of this amendment, acquisition of park land was no longer a permitted use of REET 2 after March 1,  1992.    An amendment was made in 2011 to allow cities using REET for maintenance purpose for a period of 3 years as a  way to assist cities to cope with general revenue losses due to the Great Recession.    Year REET  Revenue % change 2009 Actual 2 ,418,456  ‐13.6% 2010 Actual 2 ,464,489  1.9% 2011 Actual 2 ,074,059  ‐15.8% 2012 Actual 2 ,811,902  35.6% 2013 Budget 2,600,000   ‐7.5% 2014 Budget 2,650,000  1.9% 2015 Proj.2,703,000  2.0% 2016 Proj.2,784,090  3.0% 2017 Proj.2,923,295  5.0% 2018 Proj. 3,010,993  3.0% $‐ $1.0  $2.0  $3.0  $4.0  $5.0  $6.0  04 05 06 07 08 09 10 11 12  Actual 13  Proj 14  Proj. 15  Proj. 16  Proj. 17  Proj. 18  Proj. Past  and Projected REET Revenue ($ millions) Executive Summary - Long Range Plan 1 - 65 OVERVIEW CITY OF RENTON 2013‐2014 BIENNIAL BUDGET    Trend and Projection  The combined two quarter‐percents of the REET are expected to generate $2.7 million in 2012.  The projection  for the upcoming biennium is in the same range with $2.6 million in 2013 and $2.65 million in 2014.  Currently  the city uses the REET revenue primarily for debt service payments with $500k and $550k budgeted for the  General Governmental CIP Fund (316). These amounts are insufficient to cover the necessary major  maintenance project costs to preserve existing city assets, and therefore two new revenue sources are adopted  to supplement REET for these projects starting in the 2013‐14 biennium.    Gambling Excise Tax (RCW 9.46.110 & 9.46.113)  The city levies gambling taxes as follows:    5% on net receipts for bingo and raffles    2% for amusement games    5% on gross receipts for for‐profit  punchboards and pull‐tabs    10% on gross receipts for card rooms  All rates are the maximum authorized by state  statute, except for the card rooms, which has a  maximum rate of 20%.  The State Legislature  began allowing the operation of "enhanced card  rooms" or mini‐casinos on non‐tribal land on a  pilot basis in 1997 and on a permanent basis in the spring of 2000.  This  activity provided a significant revenue source for Renton, which generates  about 78% of the city’s gambling taxes.  The remaining 22% are made up of  pulltabs (21%), and bingo (1%).      Revenues from these activities are required to be used primarily for the  purpose of gambling enforcement (RCW 9.46.113).  Case law has clarified  that "primarily" means "first be used" for gambling law enforcement  purposes to the extent necessary for that city.  The remaining funds may be  used for any general government purpose.  The city designates Gambling  Tax revenue as a law enforcement resource.    Gambling revenues remained relatively stable for many years until 2010 when two gambling establishments  went out of business.  We expect the city’s gambling tax to stabilize at around $1.6 million a year.    LICENSES AND PERMITS  Business License Fee  This revenue source is a license fee based upon the number of employees a company has within Renton’s city  limits.  In 1988, the City of Renton implemented its per‐employee based business license fee with the rate set at  $55 per full‐time equivalent employee in response to transportation infrastructure needs in Renton.  Non‐profit  and government organizations are required to obtain a license but are exempt from paying this fee. The $55 per  employee rate remained constant up to this point and is generating $2.2 million annually.  The city has  dedicated 80% of the revenue to transportation improvement projects, with the remaining 20% allocated to the  General Fund.  In addition to providing the needed resource for infrastructure improvements, the employment  information in the business license system also provides the city with important economic condition indicators  both in general economy as well as its diversity.   $0.0 $0.5 $1.0 $1.5 $2.0 $2.5 04 05 06 07 08 09 10 11 12  Actual 13 Proj 14  Proj. 15  Proj. 16  Proj. 17  Proj. 18  Proj. Mi l l i o n s Gambling Tax Card Room Pull Tab Bingo Year Gambling  Tax % change 2009 Actual 2,170,838    0.6% 2010 Actual 1,545,160    ‐28.8% 2011 Actual 1,875,482    21.4% 2012 Actual 1,700,695    ‐9.3% 2013 Budget 1,600,000    ‐5.9% 2014 Budget 1,600,000    0.0% 2015 Proj. 1,600,000    0.0% 2016 Proj. 1,600,000    0.0% 2017 Proj. 1,600,000    0.0% 2018 Proj. 1,600,000    0.0% Executive Summary - Long Range Plan 1 - 66 CITY OF RENTON 2013‐2014 BIENNIAL BUDGET OVERVIEW    This fee has not been adjusted over  the past 25 years.  When adjusted by  construction inflation, the $55 fee  only has a purchasing power of $21  compared to 1988.   The adopted budget will increase the  fee in two ways: 1) a minimum fee of  $110 which will cover the first 1 FTE  (measured as 1,920 worker hours);  and 2) for any additional FTE, the fee  will be increased from $55 to $65.  If  approved by the City Council, the  new fee will take effect on January 1, 2013.    The adopted fee increase is projected to generate about $500k annually, 80% of which will be dedicated to  General Governmental Capital Projects (vs. transportation projects), with the General Fund retaining 20%, same  as the existing allocation.     Permit And Development Fees    The permit and development revenues are one of the most severely impacted revenues by the Great Recession.   The overall decline peak‐to‐through is 54%.  The bottom was reached in 2009 and we have since seen a gradual  recovery. The propsoed budget also includes a small fee adjustment (average 6% over 2 years) for the 2013‐14  biennium.  After making a significant adjustment after two decades of no‐adjustments in 2010, the city is  changing its practice to maintain a more gradual, stable pattern of fee adjustments for the future.  Future  projection is primarily based on a 1% new construction increase and 2% fee increases based on projected  inflation.       $0 $1 $2 $3 $4 $5 $6 04 05 06 07 08 09 10 11 12  Actual 13  Proj 14  Proj. 15  Proj. 16  Proj. 17  Proj. 18  Proj. Mi l l i o n s Past and Projected Development Fees Building  & Fire Permits  Plan Review      Franchise Fees    Franchise fees are charges levied on private utilities to recoup the city’s  costs of their use of city streets and other public properties to place utility  infrastructure and costs of administering the franchise.  The franchise fees  on light, natural gas, and telephone utilities are limited by statute to the  actual administrative expenses incurred by the city directly related to  receiving and approving permits, licenses, or franchisees.  Cable TV  franchise fees are governed by the Federal Cable Communications Policy Act  of 1994 and are negotiated with cable companies for an amount not to  exceed 5% of gross revenues, which is the primary source of the city’s  $1.78M $680K $0.0 $0.5 $1.0 $1.5 $2.0 $2.5 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 11 12 Mi l l i o n s Impacts of Inflation on Business License Fee BL Revenue, Constant $ (87=100)BL Revenue, Current $ Year  Building &  Fire Permits    Plan  Review  Total   %  change 2009 Actual     1,659,016        677,955      2,336,970 ‐27% 2010 Actual     1,519,407        883,235      2,402,641 3% 2011 Actual     1,867,524        813,135      2,680,659 12% 2012 Actual     2,113,114   1,201,718      3,314,832 24% 2013 Budget     2,240,761        839,427      3,080,188 ‐7% 2014 Budget     2,256,437        849,264      3,105,701 1% 2015 Proj.    2,324,130        874,742      3,198,872 3% 2016 Proj.    2,393,854       900,984      3,294,838 3% 2017 Proj.   2,465,670        928,014      3,393,683 3% 2018 Proj.   2,539,640        955,854      3,495,494 3% Year Franchise % change 2009 Actual     1,039,031 4.1% 2010 Actual     1,222,444 17.7% 2011 Actual     1,234,448 1.0% 2012 Actual     1,262,188 2.2% 2013 Budget     1,260,000 0.0% 2014 Budget     1,260,000 0.0% 2015 Proj.    1,272,600 1.0% 2016 Proj.    1,285,326 1.0% 2017 Proj.    1,298,179 1.0% 2018 Proj.    1,311,161 1.0% Executive Summary - Long Range Plan 1 - 67 OVERVIEW CITY OF RENTON 2013‐2014 BIENNIAL BUDGET    franchise fee revenue. The increase in 2010 collections is primarily due to a correction for late implementation  of an annexation activity.  The long‐term projection is based on 65% of projected population growth based on  the changing technology that could impact consumer entertainment options.   Intergovernmental Revenues  Intergovernmental revenues include state‐shared revenues,  governmental grants and miscellaneous transfers, and inter‐ governmental service contracts such as the Fire and Emergency  Services contracts with Fire Districts 25 and 40.  The following  information is primarily intergovernmental revenues in the city’s  operating funds.  There are also substantial grants in capital  project funds particularly in transportation improvement  projects.     The state‐shared revenues are from taxes and fees collected by  the state and disbursed to municipalities based on population or  other criteria.  In the past, the primary sources of  these shared revenues are fuel tax (tax on  gasoline consumption), liquor sales profit, and  excise tax.  This resource once provided 14% of  the city’s operational funds, but has decreased to  less than 7%, mainly due to the elimination of  the MVET and the $30 limits on vehicle license  fees.  The remaining intergovernmental revenues  are fuel taxes, liquor tax and profit, and the  criminal justice distribution.  As mentioned  before, due to the state’s budget challenges, the  state will suspend liquor excise tax distribution for the current fiscal year (July 1, 2012‐ June 30, 2013).  The city’s  budget projection assumes this is a one‐year suspension as the state’s budget conditions improve.       The amount of grants fluctuates greatly from year to year.  The base grant amount reflects the Community  Development Block Grant (CDBG) and a couple of small public safety grants.  The higher amount in 2009‐2012  reflects the SAFER and COPS grants used to restore six police and 9 firefighter positions during the Great  Recession.     Charge For Services  The charge for services is revenues generated  from services provided to the general public  (including recreation fees, facility rental fees),  certain public safety services, as well as  internally between city departments (Interfund  Services) that are not operated through Internal  Service Fund structure.  This source is projected  to generate around $6 million each year.    Parks And Recreation Fees  Year State Shared   Revenue Grants  &  Misc.Contracts 2009 Actual      2,336,441   1,484,491   5,869,198  2010 Actual      2,568,819   2,110,348   5,000,385  2011 Actual      2,685,794   2,322,453   5,839,744  2012 Actual      2,900,732   1,973,507   5,874,568  2013 Budget      2,275,500         394,830   5,574,526  2014 Budget      2,515,500         394,830   5,574,526  2015 Proj.     2,553,233         394,830   5,717,762  2016 Proj.     2,591,531         394,830   5,865,055  2017 Proj.     2,630,404         394,830   6,016,524  2018 Proj.     2,669,860         394,830   6,172,292  $0 $2 $4 $6 $8 $10 04 05 06 07 08 09 10 11 12  Actual 13  Proj 14  Proj. 15  Proj. 16  Proj. 17  Proj. 18  Proj. Mi l l i o n s Past and  Projected Intergovernmental Revenue State Shared Revenue Contracts Grants & Misc. $0 $2 $4 $6 $8 04 05 06 07 08 09 10 11 12  Actual 13  Proj 14  Proj. 15  Proj. 16  Proj. 17  Proj. 18  Proj. Mi l l i o n s Past and  Projected Service   Fees Interfund Services Parks and Rec Public Safety Executive Summary - Long Range Plan 1 - 68 CITY OF RENTON 2013‐2014 BIENNIAL BUDGET OVERVIEW    Overall, recreation fees are generated from recreation  classes, athletic programs, leagues and field rentals, senior  activity center, community center, and aquatic center fees  and rentals.  The revenue is projected at $2.3 million,  consistent with anticipated 2012 actual.  In 2012 the City  adopted a set of cost recovery guidelines that will require  full cost recovery for certain programs and allow partial  cost recovery primary to certain customer groups such as  seniors, developmentally challenged populations.  This  change may reduce the recreation fee revenues but if  occurred, it should have a larger reduction in service costs.       Public Safety Services  Public Safety services revenue includes private security, electronic home detention, passport processing, court  cost recovery and miscellaneous services.  The budget includes the adopted Basic Life Support transport fee  estimated at $325,000 per year effective 2014.    Inter‐Fund Services  The Interfund Service charges represent two types of reimbursements:  1) reimbursement of the city’s general  overhead such as accounting, human resources, records management, legal, and administration expenses from  enterprise funds; and 2) reimbursements from capital projects for design, engineering, and project management  costs.  The overhead charge is determined through an indirect cost allocation model using transaction volume,  number of full‐time employees, and size of budget as determining factors.  The project cost reimbursements (or  “soft‐capital” cost are based on actual labor cost with associated benefits.      The overall Charge for Service revenue is projected at around $6 million for 2013, primarily to recognize  reduction in soft capital transfers based on the current actual, and to recognize potential recreation fee impact  based on the cost recovery policy.    Fines And Forfeits    Fines and forfeits account for civil and  criminal penalties as authorized by the  state and adopted by the city code and  collected through the Renton Municipal  Court.     The city implemented the Photo‐ Enforcement system at high collision  intersections and at school zones during  the fall of 2008, and 2009 revenue reflects  the first full year’s operation of the system.  The revenue declined in 2010 and 2011 due to both the reduction in  photo enforcement violations (down 23% from 2009) as well as general traffic violations (down 42% from the  2009 level) with the overall court cases declining by 25%.    Future revenue is assumed to grow at the same rate of the 1.5% projected population growth.   Miscellaneous Revenues  Miscellaneous revenues include interest income, cellular tower site rentals, donations, sales of documents, etc.   The majority of the revenue is investment interest income.  With the tightened lending criteria, higher FDIC  Year Public  Safety Parks and  Rec Interfund  Services %  change 2009 Actual       709,205     2,309,446      3,225,745 1.9% 2010 Actual       691,098     2,152,270      3,190,908 ‐3.4% 2011 Actual       712,160     2,238,374      3,070,506 ‐0.2% 2012 Actual       698,996     2,316,593      3,311,715 5.1% 2013 Budget       705,598     2,291,415      3,004,214 ‐5.2% 2014 Budget *  1,060,365     2,324,327      3,017,506 6.7% 2015 Proj.  1,076,270     2,359,192      3,017,506 0.8% 2016 Proj.  1,092,415     2,394,580      3,017,506 0.8% 2017 Proj.  1,108,801     2,430,498      3,017,506 0.8% 2018 Proj.  1,125,433     2,466,956      3,017,506 0.8% $0 $1 $2 $3 $4 04 05 06 07 08 09 10 11 12  Actual 13  Proj 14  Proj. 15  Proj. 16  Proj. 17  Proj. 18  Proj. Mi l l i o n s Past and Projected Fines and Forfeits Executive Summary - Long Range Plan 1 - 69 OVERVIEW CITY OF RENTON 2013‐2014 BIENNIAL BUDGET    insurance fees, and the increase of the state’s public deposit collateral requirement, banks in the State of  Washington do not need, and are not willing to pay much for deposits from public entities.  Some banks are not  accepting new public deposits at all.  In addition, the Federal Reserve has taken action to keep the mortgage  rate low and has signaled it will maintain federal fund rates at the current level until 2015.  As a result, we  anticipate the future miscellaneous revenues will remain at a lower level as we have experienced in the last two  years.     Enterprise Funds    UTILITY RATES   Water and Sewer Rates – The  water, sewer, and storm sewer  rates fund most of the costs  associated with providing these  services as well as necessary capital  replacements in our community.   Other sources including hookup  fees, other development charges,  grants, etc., are also available but  are restricted for capital purposes  only.  Due to the increased costs to  maintain the systems, regulatory  requirements, and higher general  operating costs, the city is  reviewing the policies guiding these  rates.      Rate Related Fiscal Policy  During the summer of 2010, the City Council adopted a set of fiscal policies to guide future rate setting for all  city utilities.  These policies address minimum fund balances and approaches to financing capital improvements  in the future.  Specifically, the policy will rely on rates to finance preservation of existing systems and only use  bonding to finance system capacity improvements.  This capital financing policy required a substantial rate  increase to provide for consistent system replacement/reinvestment in 2011 and 2012.  The rate requirements  for 2013‐14 and beyond are more in line with the utilities’ historical rate increases.     In addition to the adopted city rate increases, King County Metro, which provides sewer treatment, is proposing  a 10.2% rate increase in 2013 and no increase in 2014.      Utility Revenue  & Rate   Increases 2009 2010 2011 2012 Actual 2013  Adopted  2014  Adopted 2015 2016 Water Rate  Revenue 10,179,419  10,469,182  12,456,458  14,653,119  15,968,377  16,794,293  17,801,951  18,870,068    Rate  Increase 4.0% 10.0% 18.0% 16.0% 5.0% 5.0% 6.0% 6.0% Sewer Rate  Revenue 5,193,271     5,482,958     7,596,121     8,404,549     9,207,704     10,226,716  10,738,052  11,274,954    Rate  Increase 4.0% 4.0% 42.0% 5.0% 5.0% 5.0% 5.0% 5.0% Storm Revenue 4,854,426     4,855,428     6,685,732     7,661,329     9,368,860     9,918,530     10,414,457  10,935,179    Rate Increase 0.0% 0.0% 40.0% 11.0% 5.0% 5.0% 5.0% 5.0% Garbage  Revenue 13,864,919  14,917,646  14,890,453  14,998,294  15,470,406  16,177,094  16,985,949  17,835,246    Rate  Increase 37.0% 4.0% 0.0% 0.0% 5.0% 5.0% 5.0% 5.0%       $95.49 $90.48 $99.83 $90.35 $82.63 $160.02 $106.05 $0 $20 $40 $60 $80 $100 $120 $140 $160 $180 Renton       (WM) Kent       (A) Auburn        (WM & A) Tukwila  (WM) Redmond  (WM) Seattle         (WM & A) Bellevue       (A) Monthly Utility Bill  Comparasion Water Sewer Storm Solid Waste (32  G. can) (A) Allied Waste (WM) Waste Management Executive Summary - Long Range Plan 1 - 70 CITY OF RENTON 2013‐2014 BIENNIAL BUDGET OVERVIEW      Golf Fees  The city’s Maplewood Golf Course Fund was created by  Ordinance 3884 in 1985.  Maplewood Golf Course is  owned and operated by the city.  The golf course is also  a water utility resource as it is the location of city wells  that provide drinking water to our community.  The use  of this space as a golf course helps preserve the quality  of the well water for future generations.    The course is managed by the Community Services  Department and is operated as a separate enterprise  fund of the city as a fully self‐sustained operation.  The  city refunded the $1.85 million revenue bonds with an  interfund loan at the true interest  cost of 2.24% in 2010.  This reduced  the annual debt service for the golf  course from $430,000 to around  $400,000 per year and eliminated the  requirement of a debt service reserve.      Renton course rates are comparable  to those of other municipal courses in  neighboring communities.      $38  $40  $32  $30  $30  $26 $28 $30 $32 $34 $36 $38 $40  Renton  Auburn  Bellevue Tukwila Kent 2013 Public Golf Course 18‐Hole Weekend Rates $0.0 $0.5 $1.0 $1.5 $2.0 $2.5 04 05 06 07 08 09 10 11 12  Actual 13  Proj 14  Proj. 15  Proj. 16  Proj. 17  Proj. 18  Proj. Mi l l i o n s Past and Projected Total Golf Course Green Fee Driving Range Other Operating Executive Summary - Long Range Plan 1 - 71 This page is intentionally left blank  Executive Summary - Long Range Plan 1 - 72   Financial Management Policies    Basic Policy Statement  The City of Renton is committed to the highest standards of responsible financial management. The  City, including the City Council, Mayor and staff will work together to ensure that all financial matters  of the City are addressed with care, integrity, and in the best interest of the City.    The rules and procedures contained in this section are designed to:  1. Protect the assets of the City of Renton;     2. Ensure the maintenance of open and accurate records of the City’s financial activities;    3. Provide a framework of operating standards and behavioral expectations;    4. Ensure compliance with federal, state, and local legal and reporting requirements; and    5. Provide a means for the City Council to update and monitor these policies with the  assistance and cooperation of the Mayor’s office and the Finance and Information Services  Administrator.    Lines of Authority  1. The Renton City Council has the authority to execute such policies as it deems to be in the best  interest of the City within the parameters of federal, state, and local law.  2. The Finance Committee has the authority to perform reviews of the organization’s financial  activity, determine the allocation of investment deposits, and assure that adequate internal  controls are in place.  3. The Mayor and Chief Administrative Officer (CAO) have the authority to oversee the  development of the biennial budget, make spending decisions within the parameters of the  approved budget, enter into contractual agreements, make capital asset purchase decisions  and make decisions regarding the allocation of expenses within designated parameters.  Unless  otherwise specified in this document, principal responsibility for complying with the directives  enumerated herein shall be vested in the Mayor.  4. Each Department Administrator has the authority to expend City funds within approved budget  authority and in accordance with procedures prescribed by the Mayor’s Office, and to  recommend spending requests within the parameters of the approved budget process to the  Mayor.  Executive Summary - Financial Management Policies 1 - 73   Accounting Records and Reports  1. Basis of Accounting  a. The City’s Comprehensive Annual Financial Report (CAFR) on its financial activity shall be  presented in compliance with Generally Accepted Accounting Principles (GAAP) as  defined by the Governmental Accounting Standards Board (GASB).  2. Basis of Budget  a. The City budget is presented on a GAAP basis of accounting.  3. Fund Accounting  a. The City of Renton’s accounting and budgeting systems use a fund accounting consistent  with guidance provided by the GASB and the Washington State Auditor’s Office.    b. The funds are grouped into categories: General Fund, Special Revenue, Debt Service,  Capital Projects, Enterprise, Internal Service, and Fiduciary/Trust.  c. The City Council shall create and eliminate funds as appropriate by separate ordinance,  or through the budget ordinance.  d. Funds shall either be “external” or “internal” for financial reporting purposes.    i. Internal funds shall be separate sets of accounts for the purpose of enhancing  internal management control only.  These funds shall reside within an external  fund.  For cash management purposes, internal funds may rely on their related  external fund without payment of interest or violation of the City’s cash  management policies. (See Interfund Loan policy for further clarification).  e. The City’s financial accounting system shall assure that the status and transactions of  each account and their relationship to budget authority is clear.  4. Financial Reporting  a. The CAFR shall be timely and comprehensive and meet or exceed professional industry  standards.  b. The City’s budget documents shall provide for comparison with prior years.  c. Revenue and expenditure reports shall be prepared monthly and be available on the  City’s website.  d. A written analysis of the City’s monthly report shall be prepared quarterly, coordinated  with the Chief Administrative Officer and Mayor, reviewed with the City Council, and  available on the City’s website.  e. All budget amendments shall be included in the monthly report.  f. Any outstanding interfund loans shall be disclosed in the quarterly report.  5. Audit  a. The City shall commission an annual audit of its financial reports and related records to  be conducted by the Washington State Auditor’s Office.  b. At the conclusion of the audit, the auditor shall be available to brief the City Council on  the results.   c. The results of the audit shall be available to the public.    Policy on Stabilization Funds  Sufficient fund balances and reserve levels are important in the long‐term financial stability of the City.    1. The City shall maintain reserves required by law, ordinance and/or bond covenants.    Executive Summary - Financial Management Policies 1 - 74   a. General Government  i. The City shall maintain reserves in the General Government Funds at least 8% of  total budgeted operating expenditures with a target of 12%.  ii. In addition, the City shall maintain an additional reserve as a part of the City’s  Risk Management Funds in a minimum amount of $5,000,000.   iii. In addition, the City shall maintain an “Anti‐Recessionary Reserve” in an amount  of at least 2% of General Government budgeted operating expenditures.   Expenditures utilizing the “Anti Recessionary Reserve” require a two‐thirds  majority vote of the City Council and will be replenished within three (3) years.  b. The City shall maintain one year payments in voted general obligation debt service  funds.  c. The City shall maintain reserves in the Enterprise Funds as follows:  i. Water, Wastewater, and Surface Water Utility Fund:  12% of total budgeted  operating expenses or 30 to 45 days.  ii. King County Wastewater Treatment: $380,000 (approximately 3% of total  operating expenses)  iii. Solid Waste: $400,000  iv. Golf Fund: 25% of total budgeted operating expenses.  v. All other Enterprise Funds:  10% ‐ 20% of total budgeted operating expenses   d. Reserve balances of other funds shall be set through the budget process in an amount  consistent with the purpose and nature of the fund.  2. Replacement reserves shall be established for equipment, and computer software should the  need continue beyond the estimated initial useful life, regardless of whether the equipment is  acquired via lease, gift or purchase. Service charges paid by City departments to the  appropriate Internal Service funds should include an amount to provide for replacements.    Financial Planning  1. The City shall maintain a long‐term (five year) financial planning model.    a. The financial planning model shall:   i. be based on the currently adopted budget;  ii. utilize these policies;  iii. be based on assumptions and drivers realistically expected to occur;  iv. clearly document the assumptions and drivers used and the results of the use of  such assumptions and drivers;  v. be designed in such a way to permit analysis of alternative strategies;  vi. relate to the related plans of the City to include Service Delivery Plans,  Comprehensive Plans, Master Plans, etc.; and  vii. shall be prepared for the General Government and such other funds as the  deemed necessary.  2. Budget development  a. The City shall prepare an biennial budget that is consistent with:   i. state law;   ii. the long‐term financial planning model;   iii. these policies; and  Executive Summary - Financial Management Policies 1 - 75   iv. industry best practices.  b. The City of Renton’s biennial budget shall be prepared using the following schedule and  process as a general guide:  i. Review stakeholder input such as surveys, public forums, neighborhood meeting  notes and business community communication.  ii. The Mayor, City Council and Chief Administrative Officer will conduct a goal‐ setting retreat with the Department Administrators updating the Business Plan  and other policy guidance.  iii. The City Council and Administration will meet to review and discuss the prior  year’s audited results, current year budget status, next budget schedule,  process, budget guidelines and budget preparation items of interest.  iv. The Finance & IS Administrator prepares the budget preparation instructions and  meets with Department Administrators to distribute budget instructions and  discuss budget preparation.  v. The instructions will include policy priorities, estimates of compensation  adjustments, internal service and indirect charges.  vi. Departments will provide to the Finance & IS Department budget estimates and  requests conforming to the budget instructions.  vii. The Mayor submits a proposed balanced Preliminary Budget to the City Council  in conformance with state law.  viii. Balanced budget should comprise of funding recommendations for the operating  and capital budgets that do not exceed the estimated resources.  ix. The City Council conducts public hearings on the proposed budget in  conformance with state law.  x. The City Council sets the City’s property tax levies.  xi. The City Council adopts the final budget ordinance.  xii. The Final Budget Document is published and posted to the City website.  c. Budget amendments should be presented for consideration when the need arises.  i. Budget authority shall be at the fund level.  ii. Changes resulting in a need to revise the appropriation authority shall be  presented as they occur.  3. Revenues  a. Revenue forecasts shall assess the full spectrum of resources available to finance City  programs and services.   b. The City shall consider the diversification of revenue as a strategy when developing its  financial plans.   c. Should an economic downturn develop that results in (potential) revenue shortfalls or  fewer available resources, the City will make appropriate adjustments to its budget.   d. Revenue estimates shall be based on forecasting methods recommended by the  Government Finance Officers Association (GFOA) and will typically be more likely to be  conservative rather than aggressive.  4. Expenditures  a. Priority shall be given to expenditures that will improve productivity.  5. Capital Improvements  Executive Summary - Financial Management Policies 1 - 76   a. A comprehensive six‐year plan for City capital investments shall be prepared biennially  and adopted by the City Council as part of the City budget.   i. All projects included in the Capital Investment Program (CIP) shall be consistent  with the City’s Comprehensive Plan.   ii. The Capital Investment Program shall be prepared in consultation with Council  Committees for ongoing capital investments.  b. All proposed capital improvement projects shall include a recommended or likely source  of funding.  c. Private development (including residential, commercial and industrial projects) shall pay  its fair share of the capital investments that are necessary to serve the development in  the form of system development charges, impact fees, mitigation fees, or benefit  districts.  d. Capital project proposals should indicate the project's impact on the operating budget,  including, but not limited to, long‐term maintenance costs necessary to support the  investment.  e. Capital projects shall be budgeted for on a project life basis (rather than fiscal year).    Policy on Fees and Charges  1. The City shall biennially review all fees for licenses, permits, fines, rates and other  miscellaneous charges as part of the budget process.    2. User charges and fees shall be established based at a percentage of the full cost of  providing the service, unless otherwise provided by statute or regulation.    a. Full cost incorporates direct and indirect costs, including operations and maintenance,  overhead, and charges for the use of capital facilities.    b. Other factors for fee or charge adjustments may also include the impact of inflation,  other cost increases, the adequacy of the coverage of costs, and current competitive  rates.    3. Proposed rate adjustments, user charges and fees shall be presented to the City Council for  approval for each year as part of the Mayor’s proposed Preliminary Biennial Budget to the  Council.  4. The City shall rigorously collect all amounts due.    Policy on Utility Funds  1. The City shall establish and maintain separate utility operating and capital investment funds  and budgets for each of its utility operations.   2. Utility rate studies shall be conducted every six years to update assumptions and ensure the  long‐term solvency and viability of the City’s Utilities.  3. Utility rates and capital fees shall be reviewed biennially and necessary adjustments made  to avoid major rate increases.  4. The City shall use system development charges, grants and low interest loans to fund  capital projects where possible.  Overall, the utilities should maintain a debt to equity ratio  of 60/40.    Executive Summary - Financial Management Policies 1 - 77   5. Each Utility should fund an amount of the cost equal to the annual “depreciation expense”  of capital assets less debt service principal payments.  6. System Development Charges (SDCs) shall be established at levels to ensure that all  customers seeking to connect to the City’s utility systems shall bear their equitable share of  the cost of both the existing and future systems.  7. Debt financing of utility improvements will be consistent with the utility master plans,  council rate policies and other factors so as to smooth the effect of major improvements on  utility rates.  8. The City shall strive to maintain minimum debt service “coverage” with the net revenue  (gross operating revenue of the Utilities less operating and maintenance expenses) of the  combined Utilities being 1.25 ‐ 1.5 times the actual debt and the net revenue of the  individual Utility being at least 1.25 times the actual debt.  9. Capital Contingency as System Reinvestment and Debt Service:  a. Surface Water:  1.25 DSC and approximately $3. million annual system reinvestment  b. Wastewater:  1.25 DSC and approximately $3 million annual system reinvestment  c. Water:  1.25 DSC and approximately $4 million annual system reinvestment  10. Bonds Versus Cash Funded Projects  a. All non‐CIP projects should be paid for using rates (programs, system plans, education  materials, etc.)  b. All system reinvestment, maintenance, replacement and rehabilitation CIPs should be  paid for using rates.  c. CIPs for new infrastructure, growth, or increased capacity can be paid for using bonds.    Policy on Debt Issuance and Management  1. Long‐term borrowing shall be confined to capital investments or similar projects with an  extended life when it is not practical to be financed from current revenues. The City shall  not use long‐term debt to finance current operations.  2. Debt payments shall not extend beyond the estimated useful life of the project being  financed.  The City shall keep the average maturity of general obligation bonds at or below  fifteen years, unless special circumstances arise warranting the need to extend the debt  schedule.  3. The City shall work to maintain strong ratings on its debt including maintaining open  communications with bond rating agencies concerning its financial condition.  4. With Council approval, interim financing of capital projects may be secured from the debt  financing market place or from other funds through an interfund loan as appropriate in the  circumstances.   5. The City may issue interfund loans when appropriate and consistent with a separately  adopted City Council policy on the subject.  6. When issuing debt, the City shall strive to use special assessment, revenue or other self‐ supporting bonds in lieu of general obligation bonds.   7. Long‐term general obligation debt shall be utilized when necessary to acquire land or  capital assets based upon a review of the ability of the City to meet future debt service  Executive Summary - Financial Management Policies 1 - 78   requirements. The project to be financed should also be integrated with the City’s long‐ term financial plan and Capital Investment Program.  8. General obligation debt should be used when the related projects are of a benefit to the  City as a whole.   a. General Obligation Bond (Voted):   b. Every project proposed for financing through general obligation debt should be  accompanied by a full analysis of the future operating and maintenance costs  associated with the project.  c. Limited Tax General Obligation Bond (Non‐Voted):  i. The City should avoid issuing general obligation (non‐voted) debt beyond eighty  percent (80%) of its general obligation debt capacity.  9. The City shall use refunding bonds where appropriate when cost savings can be achieved of  at least 4% (NPV), restructuring its current outstanding debt and/or improving restrictive  bond conditions.    10. The City’s financial team for the issuance of debt shall consist of the Council, Mayor, CAO,  Finance & IS Administrator, applicable department management (related to the projects to  be financed), City Legal Counsel, designated bond counsel, financial advisor and underwriter  in order to effectively plan and fund the City’s capital  investment projects.  a. Through a competitive selection process conducted by the Finance & IS Administrator  with consultation with the Mayor, Chief Administrative Officer and Legal Counsel, the  City Council shall approve the most qualified financial advisor / underwriter and bond  counsel.   b. These services shall be regularly monitored by the Finance & IS Administrator.   11. The City shall evaluate the best method of sale for each proposed bond issue.  a. When a negotiated sale is deemed advisable (in consultation with the Mayor and City  Council) the Finance & IS Administrator shall negotiate the most competitive pricing on  debt issues and broker commissions in order to ensure the best value to the City.  b. When a negotiated sale is used, the City shall use an independent financial advisor to  advise the City’s participants in matters such as structure, pricing and fees.  12. The City shall comply with IRS regulations concerning use of, and reinvestment of bond  proceeds.   a. The City shall monitor and comply with IRS regulations with regard to potential  arbitrage earnings.  If arbitrage earnings are believed to be above amounts provided by  IRS regulations, the City will set aside earnings in order to pay the appropriate amount  to the federal government as required by IRS regulation.  13. The City shall provide full secondary market disclosure related to outstanding debt.    Related Policies   Investment Policy   Contracting Policy (Purchasing Authority)   Interfund Loans      Executive Summary - Financial Management Policies 1 - 79   Policy on Post‐Issuance Compliance for Tax‐Exempt Bonds  1. Purpose  The purpose of these post‐issuance compliance policies and procedures ("Compliance  Policy") for tax‐exempt bonds issued by The City of Renton, Washington (the "City") is to  ensure that the City will be in compliance with requirements of the Internal Revenue Code  of 1986, as amended (the "Code"), that must be satisfied with respect to tax‐exempt bonds  and other obligations ("bonds") after the bonds are issued so that interest on the bonds will  be and remain tax‐exempt.    2.   Responsibility for Monitoring Post‐Issuance Tax Compliance.   The City Council of the City has the overall, final responsibility for monitoring whether the  City is in compliance with post‐issuance federal tax requirements for the City's tax‐exempt  bonds. However, the City Council assigns to the Administrative Services Administrator of the  City the primary operating responsibility to monitor the City's compliance with post‐ issuance federal tax requirements for the City's tax‐exempt bonds.    3. Arbitrage Yield Restriction and Rebate Requirements.   The Administrative Services Administrator shall maintain or cause to be maintained records  of:  a. purchases and sales of investments made with bond proceeds (including amounts  treated as "gross proceeds" of bonds under section 148 of the Code) and receipts of  earnings on those investments;  b. expenditures made with bond proceeds (including investment earnings on bond  proceeds) for the governmental purposes of the bonds, such as for the costs of  purchasing, constructing and/or renovating property and facilities;   c. information showing, where applicable for a particular calendar year, that the City was  eligible to be treated as a "small issuer" in respect of bonds issued in that calendar year  because the City did not reasonably expect to issue more than $5,000,000 of tax‐ exempt bonds in that calendar year;  d. calculations that will be sufficient to demonstrate to the Internal Revenue Service  ("IRS") upon an audit of a bond issue that, where applicable, the City has complied with  an available spending exception to the arbitrage rebate requirement in respect of that  bond issue;  e. calculations that will be sufficient to demonstrate to the IRS upon an audit of a bond  issue for which no exception to the arbitrage rebate requirement was applicable, that  the rebate amount, if any, that was payable to the United States of America in respect  of investments made with gross proceeds of that bond issue was calculated and timely  paid with Form 8038‐T timely filed with the IRS; and  f. information and records showing that investments held in yield‐restricted advance  refunding or defeasance escrows for bonds, and investments made with unspent bond  proceeds after the expiration of the applicable temporary period, were not invested in  higher‐yielding investments.      Executive Summary - Financial Management Policies 1 - 80       4. Restrictions on Private Business Use and Private Loans.   The Administrative Services Administrator shall adopt procedures that are calculated to  educate and inform the principal operating officials of those departments, including utility  departments, if any, of the City (the "users") for which land, buildings, facilities and  equipment ("property") are financed with proceeds of tax‐exempt bonds about the  restrictions on private business use that apply to that property after the bonds have been  issued, and of the restriction on the use of proceeds of tax‐exempt bonds to make or  finance any loan to any person other than a state or local government unit.  In particular,  following the issuance of bonds for the financing of property, the Administrative Services  Administrator shall provide to the users of the property a copy of this Compliance Policy  and other appropriate written guidance advising that:  a. "private business use" means use by any person other than a state or local government  unit, including business corporations, partnerships, limited liability companies,  associations, nonprofit corporations, natural persons engaged in trade or business  activity, and the United States of America and any federal agency, as a result of  ownership of the property or use of the property under a lease, management or service  contract (except for certain "qualified" management or service contracts), output  contract for the purchase of electricity or water, privately sponsored research contract  (except for certain "qualified" research contracts), "naming rights" contract, "public‐ private partnership" arrangement, or any similar use arrangement that provides special  legal entitlements for the use of the bond‐financed property;  b. under section 141 of the Code, no more than 10% of the proceeds of any tax‐exempt  bond issue (including the property financed with the bonds) may be used for private  business use, of which no more than 5% of the proceeds of the tax‐exempt bond issue  (including the property financed with the bonds) may be used for any "unrelated"  private business use‐that is, generally, a private business use that is not functionally  related to the governmental purposes of the bonds; and no more than the lesser of  $5,000,000 or 5% of the proceeds of a tax‐exempt bond issue may be used to make or  finance a loan to any person other than a state or local government unit;  c. before entering into any special use arrangement with a nongovernmental person that  involves the use of bond‐financed property, the user must consult with the  Administrative Services Administrator, provide the Administrative Services  Administrator with a description of the proposed nongovernmental use arrangement,  and determine whether that use arrangement, if put into effect, will be consistent with  the restrictions on private business use of the bond‐financed property;   d. in connection with the evaluation of any proposed nongovernmental use arrangement,  the Administrative Services Administrator should consult with nationally recognized  bond counsel to the City as may be necessary to obtain federal tax advice on whether  that use arrangement, if put into effect, will be consistent with the restrictions on  private business use of the bond‐financed property, and, if not, whether any "remedial  action" permitted under section 141 of the Code may be taken by the City as a means of  Executive Summary - Financial Management Policies 1 - 81   enabling that use arrangement to be put into effect without adversely affecting the tax‐ exempt status of the bonds that financed the property; and  e. the Administrative Services Administrator and the user of the property shall maintain  records of such nongovernmental uses, if any, of bond‐financed property, including  copies of the pertinent leases, contracts or other documentation, and the related  determination that those nongovernmental uses are not inconsistent with the tax‐ exempt status of the bonds that financed the property.    5. Records to be Maintained for Tax‐Exempt Bonds.   It is the policy of the City that, unless otherwise permitted by future IRS regulations or other  guidance, written records (which may be in electronic form) will be maintained with respect  to each bond issue for as long as those bonds remain outstanding, plus three years. For this  purpose, the bonds include refunding bonds that refund the original bonds and thereby  refinance the property that was financed by the original bonds  The records to be  maintained are to include:  a. the official Transcript of Proceedings for the original issuance of the bonds;  b. records showing how the bond proceeds were invested, as described in 3a above;  c. records showing how the bond proceeds were spent, as described in 3b above,  including purchase contracts, construction contracts, progress payment requests,  invoices, cancelled checks, payment of bond issuance costs, and records of "allocations"  of bond proceeds to make reimbursement for project expenditures made before the  bonds were actually issued;  d. information, records and calculations showing that, with respect to each bond issue, the  City was eligible for the "small issuer" exception or one of the spending exceptions to  the arbitrage rebate requirement or, if not, that the rebate amount, if any, that was  payable to the United States of America in respect of investments made with gross  proceeds of that bond issue was calculated and timely paid with Form 8038‐T timely  filed with the IRS, as described in 3c, d and e above; and  e. records showing that special use arrangements, if any, affecting bond‐financed property  made by the City with nongovernmental persons, if any, are consistent with applicable  restrictions on private business use of property financed with proceeds of tax‐exempt  bonds and restrictions on the use of proceeds of tax‐exempt bonds to make or finance  loans to any person other than a state or local government unit, as described in 4  above.    The basic purpose of the foregoing record retention policy for the City's tax‐exempt  bonds is to enable the City to readily demonstrate to the IRS upon an audit of any tax‐ exempt bond issue that the City has fully complied with all federal tax requirements that  must be satisfied after the issue date of the bonds so that interest on those bonds  continues to be tax‐exempt under section 103 of the Code.          Executive Summary - Financial Management Policies 1 - 82   6. Identification and Remediation of Potential Violations of Federal Tax Requirements for Tax‐        Exempt Bonds.   a. So long as any of the Issuer’s tax‐exempt bond issues remain outstanding, the  Administrative Services Administrator will periodically consult with the users of the  Issuer’s bond‐financed property to review and determine whether current use  arrangements involving that property continue to comply with applicable federal tax  requirements as described in these Compliance Procedures.  This may be accomplished,  for example, by periodically meeting with users, providing questionnaires to users  about current use arrangements, or adopting other protocols reasonable calculated to  ensure compliance with applicable federal tax requirements on a continuing basis.  This  periodic review may be scheduled, for example, at or before the times that the Issuer is  required to file with Municipal Securities Rulemaking Board the annual financial  information and operating data pursuant to the Issuer’s undertaking, if any, to provide  continuing disclosure with respect to outstanding bond issues.  b. If at any time during the life of an issue of tax‐exempt bonds, the Issuer discovers a  violation of federal tax requirements applicable to that issue may have occurred, the  Administrative Services Administrator will consult with bond counsel to determine  whether any such violation actually has occurred and, if so, take prompt action to  accomplish an available remedial action under applicable Internal Revenue Service  under the Voluntary Closing Agreement Program described under Notice 2008‐31 or  other future published guidance.    7. Education Policy With Respect to Federal Tax Requirements for Tax‐Exempt Bonds.   It is the policy of the City that the Administrative Services Administrator and his or her staff,  as well as the principal operating officials of those departments of the City for which  property is financed with proceeds of tax‐exempt bonds should be provided with education  and training on federal tax requirements applicable to tax‐exempt bonds. The City  recognizes that such education and training is vital as a means of helping to ensure that the  City remains in compliance with those federal tax requirements in respect of its bonds. The  City therefore will enable and encourage those personnel to attend and participate in  educational and training programs offered by, among others, the Washington Municipal  Treasurers Association and the Washington Finance Officers Association with regard to the  federal tax requirements applicable to tax‐exempt bonds.    Executive Summary - Financial Management Policies 1 - 83   City Funds and Fund Structure   Key Report  000    General A E  001    Community Services (formerly 101) A I (000)  003    Streets (formerly 103) A I (000)  004    Community Development Block Grant A I (000)  005    Museum (formerly part of 006 and 106) A I (000)   006    Library (formerly 106) A I (000)  009    Farmers Market A I (000)  010    Fire and Emergency Services Memorial A I (000)  011    Fire and Emergency Services Health and Wellness A I (000)  031    Park Memorial (formerly 131) A I (000)  201    1997 LIM GO Bonds ‐ City Hall  A I (215)  215    Gen Govt Misc Debt Service A E  Total General Government    SPECIAL REVENUE FUNDS:    102    Arterial Streets  E  108    Leased City Properties   E  110    Special Hotel‐Motel Tax  E  118    Cum 2755 (Paths/Trails)  E  125    One Percent for Art  E  127    Cable Communications Development  E  135    Springbrook Wetlands Bank  E  DEBT SERVICE FUNDS:    219    1989 Unlimited GO Bonds‐Senior Housing  E  CAPITAL PROJECT FUNDS (CIP):    303    Community Services  Impact Mitigation  E  304    Fire Impact Mitigation  E  305    Transportation Impact Mitigation  E  316    Municipal Facilities CIP  E  317    Capital Investment   E  318    South Lake Washington Infrastructure Project  E  326    Housing Opportunity   I (316)  336    New Library Development  I (316)  Executive Summary - Financial Management Policies 1 - 84   City Funds and Fund Structure (continued)  ENTERPRISE FUNDS: Key Report  402   Airport Operations  E  403   Solid Waste Utility  E  404   Municipal Golf Course System  E  405   Water Operations B E  406   Wastewater Operations  B I (405)  407   Surface Water Operations B I (405)  416   King County Metro B I (405)  422   Airport Capital Investment  I (402)  424   Municipal Golf Course System CIP  I (404)  425   Water CIP B I (405)  426   Wastewater CIP B I (405)  427   Surface Water CIP B I (405)  471   Waterworks Rate Stabilization  B I (405)  INTERNAL SERVICE FUNDS:    501   Equipment Rental  E  502   Insurance    E  503   Information Technology  I (501)  504   Facilities   I (501)  505   Communications  I (501)  512   Healthcare Insurance  I (502)  522   Leoff1 Retirees  Healthcare  I (502)  FIDUCIARY FUNDS:    611   Firemen's Pension  E  650   Special Deposits  E  ACCOUNTING FUNDS:    631   Claims Clearing  Ia  632   Payroll Clearing  Ia  901   Bank Surplus Balance  Ia  910   General Fixed Assets  Ia  950   General Long Term Debt Account Group  Ia  Executive Summary - Financial Management Policies 1 - 85   City Funds and Fund Structure (continued)      A. General Government Funds share general revenues.  Therefore, no interest shall be charged for  loans between funds.  B. Water Utility Funds shall be managed as a system such that balance sheet accounts are merged for  management and reporting purposes.  E.  External Fund for Reporting Purposes  I. Internal Fund for Management Purposes  Ia.  Internal Fund for Accounting Purposes      Executive Summary - Financial Management Policies 1 - 86             2 RENTON RESULTS     Budget Framework      2‐1    Renton Results Overview       2‐6    City Service Area: Safety and Health, Program Budgets and Performance Measures      2‐9    City Service Area: Livable Community, Program Budgets and Performance Measures      2‐12    City Service Area: Representative Government, Program Budgets and Performance Measures      2‐16    City Service Area: Mobility, Program Budgets and Performance Measures      2‐18    City Service Area: Utilities and Environment, Program Budgets and Performance Measures      2‐21    City Service Areas: Internal Services, Program Budgets and Performance Measures      2‐25  Other Programs:  Transfers, Revenue, etc.      2‐28      Reconciliation to Total Budget      2‐29    A GOVERNMENT ACCOUNTABILITY PROGRAM Introduction Renton Results is the City of Renton’s performance management initiative originated in 2007 to clearly illustrate the services provided by the City of Renton, the resources needed to provide these services, and the results of the service efforts. The purpose is to facilitate policy decisions and provide accountability to the community. Services are categorized and the desired results are defined as follows: Safety and Health I want Renton to be a safe and healthy community. Livable Community I want access to high quality facilities, services and public resources that enrich the lives of everyone in the community. Representative Government I want a responsive and responsible government. Mobility I want safe and efficient access to all desired destinations, now and in the future. Utilities and Environment I want to live, learn, work and play in a clean and green environment with reliable, affordable utility services. Internal Support I want City departments to have the means to operate efficiently and effectively in a safe and sustainable manner. Renton Results - Budget Framework 2 - 1 2008 2009 2010 2011 2012 2013 2014 2007 - 2014 Renton Results 2007 Organized the core services into six City Service Areas 2011 Work: Engaged Staff to Refine Measures 2013 2013-14 Budget: Renton Results drives program improvement 2012 Work: Data Collection and Reporting 2009 2010 Budget: Created and engaged City Service Area Teams 2010 2011-12 Budget: Formed Community Budget Advisory Teams and Reviewed measures 2013-2014 Budget Development Framework The Mayor reconvened the Budget Advisory Committee, consisting of a broad spectrum of community leaders who gave their time to help shape the City’s service priorities and budget decisions that will build a sustainable operation beyond the current biennium. The goals of the Committee were to: 1) Build an understanding of the City’s purpose and future, the City’s demographics and trends as related to various planning efforts and service demands, Community survey feedback, the City’s revenue sources and limitations as well as the City’s services and associated costs. 2) Provide insight and recommendations on City Service priorities and how effectiveness is measured (Renton Results); revenue and cost control strategies to balance the 2013-14 budget gap as well as long term solutions to create a financial structure that is sustainable. Committee recommendations For long-term sustainability both revenue generation and cost-control strategies were discussed and were prioritized by the Committee. Below are the top five recommendations: 1) Continue efforts in negotiating increased employee contribution toward medical benefit costs and/or increased co-pay/deductible levels. 2) Continue attracting businesses to Renton. 3) The City should look at services that are least used or perform poorly to reduce or eliminate. 4) Look at total cost of compensation and include comparable private sector jobs where applicable. 5) Improve coordination of overlapping efforts to minimize cost/maximize and leverage volunteer efforts. For future service prioritization the Committee supported continued improvement of Renton Results as a means to both measure the effectiveness of programs in each City Service Area and identify opportunities for improvements. The City is continuing its development of the program as illustrated and described below: Renton Results - Budget Framework 2 - 2 Assess Service Areas Provide Services Collect Data Analyze Results Report Internally, Externally Take Steps to improve …continual assessment & improvement Meaningful reports to citizens and staff will amount to… • In 2011 City staff initiated the Renton Results Program Measure Refinement Project which had several objectives: 1) All staff will know and understand their role within each program and how their work contributes to the desired Results of the Program. 2) To evaluate and fine tune performance measures at the Program Level by inviting feedback and insight into the work being performed. 3) Define "success" (now and in the future) and discuss how the work being performed can affect the outcome of a program. 4) Assess continuity between Program, Departmental, and City-wide measures. • In 2012 data generated from the refined measures were collected and various methods of reporting began being developed for internal use and external transparency. • In 2013 the Results will be analyzed and used to drive improvements in programs and processes. Additionally, cross-departmental processes will be assessed for efficiencies and continuity. Renton Results - Budget Framework 2 - 3 Per Capita Service Cost The Chart below shows a comparison of the per capita operating cost at the 2013 adopted service level and the 2014 adopted service level. The operating cost at the 2013 adopted level totals $1,702 per person per year vs. $1,702 at the 2014 adopted level, based on 2012’s population count. Without the debt service, retiree medical obligation, and separation benefits, the per capita internal support cost would be at around $36.14 per year for 2013 and $15.59 per year for 2014. Below is a breakdown of the costs per capita by City Service Areas. $- $100 $200 $300 $400 $500 $600 $700 $800 Internal Support Rep Government Utilities and Environment Livable Community Mobility Safety and Health 2013, $135 2013, $65 2013, $621 2013, $149 2013, $111 2013, $620 2014, $126 2014, $65 2014, $623 2014, $149 2014, $111 2014, $627 Resource Allocation by City Service Area Renton Results program expenses are presented by City Service Area as consolidated costs across departments and funds. Within Renton Results, we have adjusted for transfers and interfund transactions when double counting occurs in traditional “Fund” based budgeting. As a result, the dollar amounts for Renton Results and the traditional budget are not the same. For example, the costs of the City’s internal service funds are shown under “Internal Support” category and are also included in the direct service areas by those that use these internal services. To compensate for this, we are deducting the amount that has been accounted for in direct services at the bottom line level to show the net operating and capital budget only in the Renton Results section. The Budget by Department and Budget by Fund sections of this document, however, include such transfers and inter-fund transactions. Therefore, reconciliation is shown below between the Renton Results resources and the total “legal appropriations” in the Budget by Fund section. Also important to note is that we have included city-wide obligations in the internal support service area. For the 2013 programs, these include $8.0 million in general obligation debt service payments, $1.7 million in post-retirement medical benefits for retirees in Law Enforcement and Fire Fighters I pension system (LEOFF 1) and $0.53 million of city-wide payroll tax and benefit costs that are not allocated into budgeted positions. Without these costs, the overall 2013 Internal Support costs are 2.12% of the $159.8 million operating budget and 1.63% of the $208.5 million total budget. Renton Results - Budget Framework 2 - 4 The table and graphs below summarize the resource allocations by City Service Area. See the last page of this section for a full reconciliation to the Total Budget found in the Budget by Fund section. 2013 Proposed 2014 Proposed City Service Areas (CSA) FTE Operating $ Capital $ FTE Operating $ Capital $ Safety and Health 333.83 $ 58,260,436 $ - 331.33 $59,817,417 $ - Representative Government 40.70 6,071,863 - 39.7 6,169,852 - Livable Community 62.45 14,036,553 2,672,725 62.20 14,198,901 1,475,000 Mobility 56.65 10,423,548 35,597,803 56.65 10,645,306 7,419,107 Utility and Environment 97.75 58,330,585 10,214,000 99.75 59,426,599 17,681,000 Internal Support 77.40 12,737,722 100,000 77.4 12,040,115 - Total Operating FTE & $ 668.78 159,860,706 48,584,528 667.03 162,298,190 26,575,107 Transfers $ Inter-fund Transactions - 28,819,028 - - 31,193,623 - Total w/Transfer 668.78 $188,679,734 $ 48,584,528 667.03 $193,491,813 $ 26,575,107 Operating & Capital Total $ 237,264,262 $220,066,920 - 50 100 150 200 250 300 350 400 $- $20 $40 $60 $80 Op e r a t i n g B u d g e t i n M i l l i o n s 2013 Adopted Operating Budget and FTE Count by City Service Area 2013 FTE - 50 100 150 200 250 300 350 $- $10 $20 $30 $40 $50 $60 $70 Op e r a t i n g B u d g e t i n M i l l i o n s 2014 Adopted Operating Budget and FTE Count by City Service Area 2014 FTE Renton Results - Budget Framework 2 - 5 2013-2014 Renton Results Desired Results – Strategies – Measures For Adopted Programs The City Service Area’s are broad in nature and are supported by a number of City programs across multiple City departments. The intent of this method of budget presentation is to more clearly illustrate what the City does with its resources while providing a means of communicating our results in a meaningful way. Each City Service Area is best defined by the associated “I want” statement or the desired Results. Desired Results Safety and Health I want Renton to be a safe and healthy community. Livable Community I want access to high quality facilities, services and public resources that enrich the lives of everyone in the community. Representative Government I want a responsive and responsible government. Mobility I want safe and efficient access to all desired destinations, now and in the future. Utilities and Environment I want to live, learn, work and play in a clean and green environment with reliable, affordable utility service. Internal Support I want City departments to have the means to operate efficiently and effectively in a safe and sustainable manner. Strategies Strategies answer the question: “How does the City plan to work toward and achieve these results?” Programs in each City Service Area are aligned with one or more of these strategies to assure consistency in direction as established by the desired results. All programs contribute to the success of the City’s efforts – some directly effecting the results and some supportive or complimentary to another programs’ efforts. Renton Results - Renton Results Overview 2 - 6 Below are the Strategies identified for each City Service Area: Encouragement of a self reliant community through programs and education Timely responsiveness and “projection of effort,” when the community cannot help itself Recovery and restoration of the community after a disaster Encourage the community to comply with local, state and federal laws Policy and program decisions reflecting community values Opportunities for the public to engage and influence City government Advocate community interest in regional, state, and federal forums Open accessible and consistent (administrative and judicial) decision process Clear and effective communications Policy and fiscal accountability Partnership with community organizations to leverage resources Encourage and foster a vibrant and diverse economy Manage growth in a manner consistent with community values. Encourage and foster a strong sense of community Provide or make available diverse learning and enrichment opportunities Provide clean, safe, healthy and well-maintained places I want safe and efficient access to all desired destinations, now and in the future. Provide a comprehensive mobility network that connects the public to desired destinations. Provide a well-maintained condition of the mobility infrastructure. Provide efficient and safe operations of the mobility infrastructure. Well maintained neighborhoods, properties and environment. Manage solid waste Operate and maintain piped utility infrastructure Environmental conservation, education and outreach Compliance with environmental standards and laws Protection of open space/acquisition Highly qualified, healthy, well-trained and productive workforce Functional work environment Fiscal Support and Accountability Safeguard public interests and assets Equipment and data that is reliable and accessible St r a t e g i e s St r a t e g i e s St r a t e g i e s St r a t e g i e s Desired Result: I want Renton to be a safe and healthy community. Desired Result: I want safe and efficient access to all desired destinations, now and in the future. Desired Result: I want to live, learn, work and play in a clean and green environment with reliable, affordable utility service. Desired Result: I want City departments to have the means to operate efficiently and effectively in a safe and sustainable manner. St r a t e g i e s St r a t e g i e s Desired Result: I want access to high quality facilities, services and public resources that enrich the lives of everyone in the community. Desired Result: I want a responsive and responsible government. City Service Area: Internal Support City Service Area: Safety and Health City Service Area: Representative Government City Service Area: Livable Community City Service Area: Mobility City Service Area: Utilities & Environment Renton Results - Renton Results Overview 2 - 7 Cause and Effect Map This visual representation of the Safety and Health City Service Area, for example, illustrates the relationship between the defined strategies (cause) and reaching the desired result (effect). Program Budget Consideration: The City considered funding programs based on the following criteria: 1. Is the program aligned with the City Service Area strategies? 2. Does the program demonstrate a clear contribution toward achieving the desired result of the City Service Area? 3. Does the program improve customer and public services? 4. Does the program demonstrate options to “scale” its level of service (focusing first on how to meet the mandatory nature of the program) based on resources available? 5. Does the program encourage community, regional, and interdepartmental collaboration and partnerships? 6. Does the program leverage resources? 7. Does the program encourage innovative and creative effort with an emphasis on cost effectiveness? The following pages will list all adopted operational and capital program FTE counts and budgets organized by City Services Areas. You will also find a listing of our Renton Results performance measures for the operational programs. I want Renton to be a safe and healthy community Encourage the community to comply with local, state and federal laws Encouragement of a self reliant community through programs and education Timely responsiveness and “projection of effort,” when the community cannot help itself Recovery and restoration of the community after a disaster This is the desired result (effect) of the programs supporting the Safety and Health City Service Area These are the strategies that will influence (cause) the desired result (effect) Renton Results - Renton Results Overview 2 - 8 Tot Exp $Tot Rev $FTE Tot Exp $Tot Rev $ 100002.0011 Probation 1.00 99,851 125,000 1.00 103,093 125,000 100004.0005 Business Licensing and Passports 1.10 94,478 45,000 1.10 97,559 45,000 100006.0003 City Attorney Prosecution 6.00 622,055 - 6.00 657,530 - 100007.0005 Building Permits & Inspection Program 12.50 1,440,261 2,736,164 12.50 1,472,285 2,752,019 100007.0006 Code Enforcement program 3.00 328,729 - 3.00 338,602 - 100008.0060 Auxiliary Services - Jail 0.00 5,583,718 - 0.00 6,333,307 - 100008.0061 COPS Hiring Recovery Program 1.50 160,348 - 0.00 - - 100008.0062 Patrol Operations 64.00 8,982,138 - 64.00 9,191,931 - 100008.0064 Staff Services 14.40 1,403,208 - 14.40 1,450,477 - 100008.0065 Investigations 20.00 2,639,554 - 20.00 2,696,607 - 100008.0066 Patrol Services 14.00 2,503,671 807,000 14.00 2,538,020 807,000 100008.0067 Special Operations 22.00 3,115,313 180,693 22.00 3,177,244 180,693 100008.0068 Police Administration 4.00 4,513,858 - 4.00 4,552,469 - 100008.0069 Administrative Services 7.00 1,175,638 - 7.00 1,221,886 - 100008.0070 Electronic Home Detention Program 2.00 339,971 135,000 2.00 347,810 135,000 100008.0073 Police Officer/LT Deputy City Clerk 1.00 - - 1.00 - - 100009.0022 F&ES Health & Wellness Fund 0.00 25,000 25,000 0.00 25,000 25,000 100009.0023 EMS and Fire/Rescue Services for COR 84.00 11,969,869 912,500 84.00 12,270,175 1,262,500 100009.0024 Administrative Services for F&ES 9.00 3,034,378 - 9.00 3,057,808 - 100009.0025 Community Risk Reduction 8.00 1,010,362 213,305 8.00 1,034,402 213,305 100009.0026 Safety & Support Services 8.00 1,780,014 - 8.00 1,801,648 - 100009.0027 EMS and Fire/Rescue Services for KCFD #25 16.00 2,050,756 1,200,000 15.00 1,989,578 1,200,000 100009.0028 EMS and Fire/Rescue Services for KCFD #40 29.00 3,849,193 4,374,526 29.00 3,932,585 4,374,526 100009.0029 Emergency Management for the COR 2.00 323,570 35,000 2.00 331,623 35,000 100020.0013 Serving vulnerable/low income 2.59 859,881 30,000 2.59 873,454 30,000 100020.0014 CDBG 1.74 264,622 265,506 1.74 262,323 265,506 Total Safety and Health $333.83 58,260,436 11,174,694 331.33 59,817,417 11,510,549 See the following pages for how we are measuring our effectiveness within these programs City Service Area: Safety and Health Desired Result: I want Renton to be a safe and healthy Strategies to achieve the Result: Encouragement of a self reliant community through programs and education Timely responsiveness and “projection of effort,” when the community cannot Recovery and restoration of the community after a disaster FTE Encourage the community to comply with local, state and federal laws 2013 Adopted 2014 AdoptedPackage #Program Name Renton Results - Safety and Health, Program Budgets and Performance Measures 2 - 9 Dept.Program Name 2012 Results (if available) 2013-2014 Target Court Services Probation Composite of results from survey of probationer's understanding of probation process reflected as "Good" or better. 100%80% Compliance audits performed by Business License staff will result in an increase in number of Full Time Equivalent (FTE) positions reported by businesses. 298.19 100 Applications for a new business license will be processed and a license issued, if approved, within fourteen (14) days of receipt. 85%95% Business License renewals will be issued within one day of receipt of payment. 99%90% Review criminal citations received from the Renton Police Department within fourteen (14) calendar days from receipt.96%100% Discovery provided to the Defense Attorney by prosecutors within 20 calendar days 97%95% Permit review for single family applications completed within 2 weeks 75%95% Permit review for commercial applications within 4 weeks 100%95% Inspection requests receive response within 24 hours 98%95% Completed responses to a customer service questionnaire rate their overall experience as "Good" or better survey not available at this time 80% Code compliance is achieved within 3 weeks of date of initial request 88%70% Sites remain in compliance one year after Code Enforcement action.data not available at this time 95% Code compliance is achieved through voluntary action upon notification of violation 88%70% The percentage of Housing Repair clients that are satisfied or greatly satisfied by the repairs done on their homes will be at least 80% of the completed surveys.96%80% Percentage of Housing Repair survey respondents who agree that their health or safety hazard was resolved by doing the repair or service.88%80% Number of working days to approve a complete Housing Repair Application data not available at this time 10 Number of days to schedule an assessment for new Housing Repair clients.data not available at this time 10 Percent of contracts completed with agencies by the end of the first quarter of the first year of the two year funding cycle. N/A 2012 off year 80% Percentage of agencies that received funding from the City of Renton that rate the application and funding process as good or better.95%80% Maintain a class 3 Washington state insurance rating for residents and businesses.Class 3 Class 3 Timeframe within which customers who initiate contact with the Fire department will receive a response within 24 hours 100% <24 hours Fire & EMS Community Risk Reduction All plans reviewed and construction permits issued within 15 days if they are compliant with the International Fire Code. data not available at this time <15 days After an actual emergency or exercise, the percentage of improvement plan targets that are completed on schedule.100%75% Average response time (in minutes) to either a fire or medical emergency. 5:11 <4.40 After the arrival to a fire, keeping the fire from spreading beyond the rooms or buildings already engaged.100%>99% Average response time (in minutes) to either a fire or medical emergency. 5:20 <4.40 After the arrival to a fire, keeping the fire from spreading beyond the rooms or buildings already engaged.83%>99% Average Response time (in minutes) to either a fire or medical emergency.5:09 <4.40 After the arrival to a fire, keeping the fire from spreading beyond the rooms or buildings already engaged.94%>99% Fire & EMS F&EMS Health & Wellness Fund Percent reduction of sick days and injuries through health and wellness activities. 0.09%-2% Building Permits & Inspection Program CED Code Enforcement program City Attorney City Attorney Prosecution Community Services CDBG Serving vulnerable/low income City Service Area: Safety and Health Desired Result: I want Renton to be a safe and healthy community. Strategies to achieve the Result: Encouragement of a self reliant community through programs and education Timely responsiveness and “projection of effort,” when the community cannot help itself Recovery and restoration of the community after a disaster Encourage the community to comply with local, state and federal laws Fire & EMS EMS and Fire/Rescue Services for KCFD #25 Fire & EMS EMS and Fire/Rescue Services for KCFD #40 Community Services Fire & EMS Administrative Services for F&ES Fire & EMS Emergency Management for the City of Renton What are we measuring? ASD Business Licensing and Passports CED Renton Results - Safety and Health, Program Budgets and Performance Measures 2 - 10 Dept.Program Name 2012 Results (if available) 2013-2014 Target City Service Area: Safety and Health Desired Result: I want Renton to be a safe and healthy community. Strategies to achieve the Result: Encouragement of a self reliant community through programs and education Timely responsiveness and “projection of effort,” when the community cannot help itself Recovery and restoration of the community after a disaster Encourage the community to comply with local, state and federal laws What are we measuring? Firefighters are trained annually as EMT's as well as Manual Cardiac Defibrillator Operators to positively affect survivability rate and/or minimize further injury in people who require emergency care.82%100% Firefighters and Fire Officers will receive Vertical Safety Standard training to meet or exceed National Fire Protection Association 1001 Standard in Fire Rescue. 82%100% Number of training hours every commissioned member will receive.24 24 Number of neighborhoods involved in community education through block/business watch participation 48 61 Provide Electronic Home Detention (EHD) services to reduce jail costs. EHD referrals and revenue increases, resulting in a cost savings to the inmate house budget. $1,312,708 $600,000 Police Investigations Annual percent of successful resolution or clearance of assigned cases 82%80% Average response time (in minutes) to Priority I calls.3:04 <3.5 Average response time (in minutes) to Priority II calls.7:31 <8 Average response time (in minutes) to Priority III calls.10.47 <12 Average response time (in minutes) to Priority IV calls.21:05 <21 Percent of collision incidences resolved by Patrol Services during regular hours of service to reduce resources needed in Patrol Operations.84%80% Average percent of traffic safety camera notices of violation are provided within fourteen days. 95.72% 100% Department solvability rate on all Uniform Crime Report crimes. data not available at this time 25% Residents report feeling somewhat or very safe during the day/night in their neighborhood. day: 96% night: 79% (2011 survey) 80% Community report feeling somewhat or very safe during the day/night in the downtown area. day: 77% night: 36% (2011 survey) 80% Police Special Operations Number of arrests due to Special Operations' identification and investigation of repeat offenders and/or trends of criminal activity. 87 50 Police Staff Services Average number of days of work on the Staff Services backlog. 17 7 Police Police Administration Fire & EMS Safety & Support Services Police Patrol Services Police Administrative Services Police Patrol Operations Renton Results - Safety and Health, Program Budgets and Performance Measures 2 - 11 Tot Exp $Tot Rev $FTE Tot Exp $Tot Rev $ 300007.0025 Current Planning 6.00 676,661 89,095 6.00 696,159 98,896 300007.0026 Economic Development 2.75 446,705 - 2.75 455,737 - 300007.0027 Long Range Planning 4.00 529,701 - 4.00 545,081 - 300007.0028 CED Administration 2.00 1,017,853 - 2.00 1,006,430 - 300007.0029 1% for the Arts 0.00 50,000 15,000 0.00 50,000 15,000 300007.0031 Arts & Culture 0.25 37,881 - 0.25 38,812 - 300007.0032 Hotel Motel Fund 0.00 245,000 245,000 0.00 265,000 265,000 300020.0061 Museum 1.00 209,903 - 1.00 211,281 - 300020.0062 Neighborhood Program 1.83 270,161 - 1.83 273,067 - 300020.0063 Administration/Community Services 2.00 448,556 - 2.00 445,032 - 300020.0064 Aquatics 1.00 774,745 688,000 1.00 777,883 688,000 300020.0065 Carco Theater 0.50 129,151 - 0.25 126,473 - 300020.0066 Leased Facilities 1.50 629,657 677,289 1.50 647,061 693,071 300020.0067 Com Relations and Events 0.98 276,838 72,000 0.98 278,378 72,000 300020.0068 Parks and Trails Program 22.80 4,046,158 78,454 22.80 4,095,896 78,454 300020.0069 Recreation Services 5.34 2,234,898 666,886 5.34 2,245,615 699,263 300020.0070 Renton Community Center 6.50 1,355,406 660,500 6.50 1,374,990 655,500 300020.0071 Senior Activity Center 3.25 575,965 125,000 3.25 583,607 125,000 300020.0088 Farmers Market 0.75 81,314 81,400 0.75 82,399 82,400 Total Livable Community FTE and $ 62.45 14,036,553 3,398,624 62.20 14,198,901 3,472,584 Tot Exp $Tot Rev $FTE Tot Exp $Tot Rev $ 360020.0001 Accessible Playground 0.00 750,000 750,000 0.00 - - 360020.0002 Ball Field Renovation Program 0.00 - - 0.00 - - 360020.0003 Disaster Repairs 0.00 - - 0.00 - - 360020.0004 Golf Course MM 0.00 50,000 50,000 0.00 50,000 50,000 360020.0005 Grant Matching Program 0.00 21,000 - 0.00 - - 360020.0006 Henry Moses Aquatic Center 0.00 120,000 120,000 0.00 60,000 60,000 360020.0008 KC Proposition 2 Cap Exp Levy Fund 0.00 160,000 160,000 0.00 5,000 5,000 360020.0009 Parks General Major Maintenance 0.00 300,000 300,000 0.00 190,000 190,000 360020.0010 Sports Court Repairs 0.00 40,000 40,000 0.00 20,000 20,000 See the following pages for how we are measuring our effectiveness within these programs Package #Program Name 2013 Adopted 2014 Adopted FTE Capital Programs Package #Program Name 2013 Adopted 2014 Adopted FTE Provide clean, safe, healthy and well-maintained places I want safe and efficient access to all desired destinations, now and in the future. Operating Programs City Service Area: Livable Community Desired Result: I want access to high quality facilities, services and public resources that enrich the lives of everyone in the community. Strategies to achieve the Result: Encourage and foster a vibrant and diverse economy Manage growth in a manner consistent with community values. Encourage and foster a strong sense of community Provide or make available diverse learning and enrichment opportunities Renton Results - Livable Community, Program Budgets and Performance Measures 2 - 12 Provide clean, safe, healthy and well-maintained places I want safe and efficient access to all desired destinations, now and in the future. City Service Area: Livable Community Desired Result: I want access to high quality facilities, services and public resources that enrich the lives of everyone in the community. Strategies to achieve the Result: Encourage and foster a vibrant and diverse economy Manage growth in a manner consistent with community values. Encourage and foster a strong sense of community Provide or make available diverse learning and enrichment opportunities FTE Tot Exp $Tot Rev $FTE Tot Exp $Tot Rev $ 360020.0012 Pathway, Side, Patio & Boardwalk 0.00 75,000 75,000 0.00 75,000 75,000 360020.0011 Tree Maintenance 0.00 231,725 15,000 0.00 100,000 100,000 360020.0013 Capital Project Coordinator 0.00 74,000 74,000 0.00 75,000 75,000 360020.0014 Regis Park Athletic Field Expansion 0.00 - - 0.00 300,000 300,000 360020.0016 Parking Lots and Drive Repairs 0.00 50,000 50,000 0.00 50,000 50,000 360020.0020 Sunset EIS Park 0.00 - - 0.00 100,000 100,000 360020.0023 Coulon Park Repairs & Maintenance 0.00 431,000 431,000 0.00 330,000 330,000 360020.0024 Riverview Park Bridge Reconstruction 0.00 250,000 250,000 0.00 - - 360020.0025 200 Mill Bldg Restroom / ADA Improvement 0.00 120,000 120,000 0.00 120,000 120,000 Total Livable Community FTE and $0.00 2,672,725 2,435,000 0.00 1,475,000 1,475,000 Total Operating and Capital FTE and $ 62.45 16,709,278 5,833,624 62.20 15,673,901 4,947,584 Capital Programs (continued) Package #Program Name 2013 Adopted 2014 Adopted Renton Results - Livable Community, Program Budgets and Performance Measures 2 - 13 City Service Area: Livable Community Dept.Program Name 2012 Results (if available) 2013-2014 Target CED 1% for the Arts Number of successfully completed public art projects through the 1% for Art program (as established by City ordinance) each biennium.0 1 Percent increase grant and intergovernmental revenues in support of arts and culture in Renton 24%3% Percent increase number of volunteers supporting the Arts & Culture Master Plan 90%3% Responses to an interdepartmental survey rate overall experience in working with CED as "good” or better survey not available at this time 80% CED employees rate CED as a “Good” or better place to work survey not available at this time 80% Process land use applications requiring a decision by the Hearing Examiner within 12 weeks of receipt of complete application.45.3%90% Process land use applications requiring an Administrative Decision within 8 weeks.57.5%90% Development projects will be rated as adding value, quality, and character to the community by "Parties of Record" or other interested parties surveyed following land use decisions. survey not available at this time 80% Completed responses to a customer service questionnaire rate their overall experience as "Good" or better survey not available at this time 80% The City's annual sales tax revenue growth at rate higher than King County.4.71%1% Continue to diversify Renton’s employment base to ensure no single employment sector exceeds 40% of employment base.30%40% Annual property tax revenue associated with new construction increases. 0.06%>1.5% Total number of employees working in Renton (measured by FTE) increases year over year 6%1% Executive Hotel Motel Fund Completed responses to a survey of Renton hotel managers rate the investments made in tourism and marketing by the Renton Visitors Connection and the Renton Community Marketing Campaign as “Satisfied” or better. survey not available at this time 90% Ensure all City of Renton planning laws are current, compliant with state laws (such as GMA, SMA, EPA and Subdivision) and meet the long term vision for the City. data not available at this time 100% Process all requests for annexation within Washington State Law timelines data not available at this time 100% Process all proposed amendments to the City's comprehensive plan and development regulations through the Planning Commission to Council within established timelines data not available at this time 100% Review PRO plan on an annual basis and manage national accreditation for Department.01/11/2013 annually Budget Management - efficiency monitoring - Annual budget hearing 2012, ongoing 80% Serve on local, regional and state Boards to support grant and educational opportunities. 5 Minimum 4 Percentage of occupancy rate for Swimming Lesson registrations 88%80% Percentage of occupancy rate for Open Swim Sessions (two sessions at 700 per session fill rate equaling 420 patrons per session)55%60% Percent of patrons who express an overall “great” or “good” rating with the pool in our annual pass card survey.99%80% Overall Customer Experience Satisfaction Rating is Good to Excellent.survey not available at this time 80% Percentage of occuppancy rate for programs and rentals annually data not available at this time 60% Percent of Event Attendees reporting overall experience satisfaction of 3 or better in a 1-5 scale.97%80% Number of businesses/public/private relationships engaged & providing support to produce events maintained or increased.81 60 Com Relations and Events Manage growth in a manner consistent with community values. Encourage and foster a strong sense of community Provide or make available diverse learning and enrichment opportunities Arts & Culture CED Administration Provide clean, safe, healthy and well-maintained places I want safe and efficient access to all desired destinations, now and in the future. Desired Result: I want access to high quality facilities, services and public resources that enrich the lives of everyone in the community. Strategies to achieve the Result: Encourage and foster a vibrant and diverse economy Community Services Community Services Community Services CED CED CED CED CED What are we measuring? Current Planning Economic Development Long Range Planning Administration/Com Services Aquatics Carco Theater Community Services Renton Results - Livable Community, Program Budgets and Performance Measures 2 - 14 City Service Area: Livable Community Dept.Program Name 2012 Results (if available) 2013-2014 Target Manage growth in a manner consistent with community values. Encourage and foster a strong sense of community Provide or make available diverse learning and enrichment opportunities Provide clean, safe, healthy and well-maintained places I want safe and efficient access to all desired destinations, now and in the future. Desired Result: I want access to high quality facilities, services and public resources that enrich the lives of everyone in the community. Strategies to achieve the Result: Encourage and foster a vibrant and diverse economy What are we measuring? Average cost to produce major events offset by sponsor partner support. 57% 67% Maintain maximum number of quality vendors consistent with Washington State Farmers Market Association (capacity 55 vendors)91%95% Sustain average weekly Farmers Market attendance of 4,500 82%95% Completed responses to a customer service questionnaire rate their overall experience as "Good" or better 100%90% Number of visitors and people served by outreach 5,199 4,800 Percentage of visitors expressing high satisfaction 86%85% Number of days in responding to research & photo orders 6 <7 Maintain or increase the number of officially recognized neighborhoods/ associations participating in the program.69 72 Increase the number of attendees at neighborhood picnics, trainings and forums.0%3% Overall customer satisfaction rating is good to excellent In cleanliness and appearance of Parks System 89%80% Overall customer satisfaction rating is good to excellent in cleanliness and appearance of Trail System 89%80% Customers surveyed feel safe in parks and trails 82%80% Percentage of occupancy rate for programs and rentals annually data not available at this time 60% Daily attendance. For drop in at Highlands and North Highlands Neigborhood Centers 67 120 Overall Customer Experience Satisfaction Rating is Good to Excellent 90% (2011 Survey)80% Percentage of occupancy rate for programs and rentals annually data not available at this time 60% Overall Customer Experience Satisfaction Rating is Good to Excellent 97% (2011 Survey)80% Percentate of occupancy rate for programs and rentals annually data not available at this time 60% Daily attendance. 222 250 Overall Customer Experience Satisfaction Rating is Good to Excellent 98% 80% Provide 90% satisfaction on timely responses to requests 99%100% No late fees in processing of invoices 85%100% Current information on web site 75%100% Renton Community Center Senior Activity Center Community Svcs Farmers Market Museum Neighborhood Program Parks and Trails Program Recreation Services Community Services Community Services Community Services Community Services Community Services Community Services Community Services Community Services Renton Results - Livable Community, Program Budgets and Performance Measures 2 - 15 Tot Exp $Tot Rev $FTE Tot Exp $Tot Rev $ 200001.0007 Legislative Operations 8.00 289,114 - 8.00 295,116 - 200002.0012 Criminal Case Processing 7.00 738,919 396,500 6.00 690,064 396,500 200002.0013 Infraction Processing 5.00 516,601 1,967,000 5.00 528,590 1,967,000 200002.0014 Court Administration 2.00 654,292 - 2.00 677,775 - 200003.0018 Executive Operations 3.50 868,832 - 3.50 890,745 - 200003.0019* Citywide Communications 4.00 485,498 477,090 4.00 501,143 492,650 200003.0020 Court Public Defenders 0.00 450,000 - 0.00 450,000 - 200003.0021 Cable Communication Fund 0.00 85,674 85,674 0.00 85,674 85,674 200006.0003 City Attorney Civil 3.88 577,349 25,000 3.88 594,181 25,000 200007.0003 Intergovernmental Relations 0.00 62,400 - 0.00 62,400 - 200011.0005 Hearing Examiner 0.00 40,000 - 0.00 40,000 - 200012.0010 City Clerk 5.00 1,016,822 - 5.00 1,062,166 - 200020.0005 Community Engagement 2.32 286,362 3,000 2.32 291,999 3,000 Total Representative Gov't FTE and $ 40.70 6,071,863 2,954,264 39.70 6,169,852 2,969,824 City Service Area: Representative Gov't Desired Result: I want a responsive and responsible government. Strategies to achieve the Result: See the following pages for how we are measuring our effectiveness within these programs Operating Programs Clear and effective communications Policy and fiscal accountability Package #Program Name 2013 Adopted 2014 Adopted FTE Partnership with community organizations to leverage resources Policy and program decisions reflecting community values Opportunities for the public to engage and influence City government Advocate community interest in regional, state, and federal forums Open accessible and consistent (administrative and judicial) decision process Renton Results - Representative Government, Program Budgets and Performance Measures 2 - 16 Dept.Program Name 2012 Results (if available) 2013-2014 Target Percentage of Legislative documents (agenda, minutes, ordinances, resolutions, etc) published & available within targeted timeframe.99%100% Percentage of completed customer surveys positive or complimentary.99%100% Percentage of Public Records Requests that are completed within original estimated timeframe.79%95% CED CED Administration Number of organizations in which CED staff represents the City in local, regional and statewide organizations focused in areas such as land use, economic development , building regulation 24 8 City Attorney City Attorney Administration Department expenditures are within budget.98%100% Routine legislation and contract review will be performed within one week of receipt.99%95% Survey will indicate that attorneys participated positively and clearly through telephone, email, or in- person and work product was provided in a timely manner.91%90% Hours of service provided annually by volunteers.62,800 61,000 Number of residents engaged in volunteer activities annually.4,611 4,500 Value of volunteer service $ 1,368,412 $ 1,260,000 Department's expenditures are within budget.100%100% Reduction of cost per case using National Center for State Courts criteria to monitor and make improvements. N/A baseline year 2% Number of training hours per FTE provided to court employees.8 8 Defendant satisfaction with their understanding of the criminal case process is rated as "Good" or better. 83%80% Ongoing Juror Survey's reflect an approval rating that indicates satisfaction and understanding of the jury experience by non-criminal citizens of Renton. 81%90% Defendant's satisfaction with the ability to get access to court information related to infraction processing is rated "Good" or better.87%80% Resident's satisfaction with understanding the court infraction process.74%80% Accomplishment or significant progress made on each of the major priorities of the annually adopted State Legislative Agenda 87.5%75% Percent of survey responses that rate the City's overall communication of key programs and initiatives as "good" or better. survey not available at this time 65% Composite increase in residents' rating for each of the City's various information resources provided by the Communications Department (e-communication, print, advertising and media). survey not available at this time 5% Internal Customer satisfaction rating of Communications Department services will be "good" or better. survey not available at this time 80% The percent of the City's Public Relations efforts and advertising covered by local and regional media. 80%80% Information requests/concerns from residents are acknowledged within three days.90%90% Information requests/concerns are resolved within two weeks.90%90% Residents surveyed rate the value of services for the taxes paid to Renton as "good" or better.44% (2011 Survey)51% Residents surveyed rate the City as heading in the right direction (survey rate fair, good or excellent)55% (2011 Survey)80% Cost of government per capita (General Gov’t Funds, Expenditures/2012 pop) $ 1,107 $ 1,061 Legislative Court Administration City Attorney Civil Court Services Court Services Court Services Executive Executive Community Engagement Intergovernmental Relations Legislative Operations Executive Operations Citywide Communications Infraction Processing Criminal Case Processing City Service Area: Representative Government Desired Result: I want a responsive and responsible government. Policy and program decisions reflecting community values Opportunities for the public to engage and influence City government Advocate community interest in regional, state, and federal forums Open accessible and consistent (administrative and judicial) decision process Clear and effective communications Policy and fiscal accountability Partnership with community organizations to leverage resources Strategies to achieve the Result: ASD Executive City Attorney Community Services What are we measuring? City Clerk Representative Government Renton Results - Representative Government, Program Budgets and Performance Measures 2 - 17 Tot Exp $Tot Rev $FTE Tot Exp $Tot Rev $ 400015.0003 Public Works Administration 3.00 479,503 - 3.00 488,760 - 400016.0117 Trans Operations Maintenance Section 9.90 2,271,970 - 9.90 2,273,726 - 400016.0118 Transportation Systems Admin 2.50 631,352 - 2.50 648,054 - 400016.0119 Building the Mobility Network 6.42 867,454 500,000 6.42 886,754 400,000 400016.0120 Trans Operations Engineering Section 3.20 372,795 - 3.20 384,732 - 400016.0121 Transit Coordination/Commute Trip Reduction 0.70 110,676 - 0.70 112,856 - 400016.0122 Airport Operations 6.00 1,379,685 1,408,843 6.00 1,405,557 1,431,610 400016.0123 Bridges and Guardrails 0.33 38,038 - 0.33 38,639 - 400016.0124 Sidewalk Program 0.05 7,052 - 0.05 7,219 - 400019.0005 Public Works Maintenance Administration 5.45 969,059 - 5.45 986,193 - 400019.0006 Street Maintenance 19.10 3,295,963 764,563 19.10 3,412,815 769,885 Total Mobility FTE and $56.65 10,423,548 2,673,406 56.65 10,645,306 2,601,495 Tot Exp $Tot Rev $FTE Tot Exp $Tot Rev $ 460016.0008 A Major Facility Maintenance 0.00 130,000 130,000 0.00 130,000 130,000 460016.0009 A Mower Replacement 0.00 - - 0.00 - - 460016.0010 A Renton Gateway Utilities 0.00 105,204 105,204 0.00 105,204 105,204 460016.0011 A Storm Water System Rehabilitation 0.00 76,000 76,000 0.00 85,000 85,000 460016.0012 A Taxiway Bravo/Renumbering/Sign Replace 0.00 9,700,000 9,700,000 0.00 - - 460016.0013 A US Customs Facility 0.00 - - 0.00 - - 460016.0014 T 1% for the Arts Prgm 0.00 15,000 15,000 0.00 15,000 15,000 460016.0015 T Arterial Circulation Prgm 0.00 120,000 120,409 0.00 120,000 120,410 460016.0016 T Arterial Rehabilitation Program 0.00 366,000 366,000 0.00 1,085,000 1,085,000 460016.0017 T Barrier Free Transition Plan Implement 0.00 30,000 30,000 0.00 30,000 30,000 460016.0018 T Bicycle Route Development Prgm 0.00 30,000 30,000 0.00 30,000 30,000 460016.0019 T Bridge Inspection & Repair Prgm 0.00 1,322 1,322 0.00 25,000 25,000 460016.0020 T CIP Street Overlay 0.00 776,000 776,000 0.00 747,000 747,000 460016.0021 T Duvall Ave Ne - NE 7th St to Sunset Blvd NE 0.00 - - 0.00 - - 460016.0022 T Environmental Monitoring Prgm 0.00 20,000 20,000 0.00 - - 460016.0023 T GIS - Needs Assess & Data Develop 0.00 15,000 15,000 0.00 15,000 15,000 460016.0024 T Intelligent Transportation System Prgm 0.00 30,000 30,000 0.00 30,000 30,000 460016.0025 T Intersection Safety & Mobility Prgm 0.00 168,000 168,000 0.00 182,000 182,000 460016.0027 T NE 3rd/NE 4th Corridor Improvements 0.00 61,000 61,000 0.00 71,000 71,000 460016.0028 T Preservation of Traffic Op Devices Prgm 0.00 62,000 62,000 0.00 62,000 62,000 460016.0029 T Proj Develop & Redesign Prgm 0.00 100,000 100,000 0.00 115,000 115,000 460016.0030 T Rainier Ave Impr - Grady Way to S 2nd St 0.00 9,844,223 9,844,223 0.00 - - 460016.0031 T Roadway Safety and Guardrail Program 0.00 10,000 10,000 0.00 15,000 15,000 460016.0033 T Sidewalk Rehab & Replacement Prgm 0.00 170,000 170,000 0.00 100,000 100,000 460016.0034 T SW 27th St/Strander Blvd Connect 0.00 8,222,575 8,222,575 0.00 - - 460016.0035 T SW 27th St/Strander interfund Loan Repayment 0.00 149,591 149,591 0.00 149,590 149,590 460016.0036 T Traffic Safety Prgm 0.00 330,000 330,000 0.00 36,000 36,000 See the following pages for how we are measuring our effectiveness within these programs Capital Programs Operating Programs Package #Program Name 2013 Adopted 2014 Adopted FTE Package #Program Name 2013 Adopted 2014 Adopted FTE City Service Area: Mobility Desired Result: I want safe and efficient access to all desired Strategies to achieve the Result: Provide a comprehensive mobility network that connects the public to desired destinations. Provide a well-maintained condition of the mobility infrastructure. Provide efficient and safe operations of the mobility infrastructure. Renton Results - Mobility, Program Budgets and Performance Measures 2 - 18 City Service Area: Mobility Desired Result: I want safe and efficient access to all desired Strategies to achieve the Result: Provide a comprehensive mobility network that connects the public to desired destinations. Provide a well-maintained condition of the mobility infrastructure. Provide efficient and safe operations of the mobility infrastructure. Tot Exp $Tot Rev $FTE Tot Exp $Tot Rev $ 460016.0037 T Transit Prgm 0.00 25,000 25,000 0.00 25,000 25,000 460016.0038 T Transportation Concurrency/LOS Prgm 0.00 10,000 10,000 0.00 30,000 30,000 460016.0039 T Transportation Demand Management Prgm 0.00 45,000 45,000 0.00 45,000 45,000 460016.0040 T Walkway Program 0.00 125,000 125,000 0.00 170,000 170,000 460016.0041 T WSDOT Coordination Prgm 0.00 10,000 10,000 0.00 30,000 30,000 460016.0042 T Carr Rd Improvements 0.00 1,050,000 1,050,000 0.00 2,191,000 2,191,000 460016.0043 T S 7th Street - Rainier Ave S to Talbot Rd S 0.00 192,000 192,000 0.00 408,000 408,000 460016.0044 T Highlands to Boeing/Landing Pedestrian Conne 0.00 2,000,000 2,000,000 0.00 - - 460016.0046 T Logan Ave N Improvements 0.00 800,000 800,000 0.00 300,000 300,000 460016.0047 A Pavement Management Program 0.00 170,000 170,000 0.00 165,000 165,000 460016.0048 A Fire Water System Rehabilitation 0.00 50,000 50,000 0.00 100,000 100,000 460016.0049 A Seaplane Launch Ramp Replacement 0.00 - - 0.00 150,000 150,000 460016.0050 A Airside/Landside Separation Project 0.00 20,000 20,000 0.00 20,000 20,000 460016.0051 A 820 Bldg Demolition 0.00 - - 0.00 637,313 637,313 460016.0052 A Renton Aerospace Training Center 0.00 - - 0.00 - - 460016.0053 A Wildlife Assessment 0.00 88,888 88,888 0.00 - - 460016.0054 T NE 31st Street Culvert Repair 0.00 480,000 480,000 0.00 - - Total Mobility FTE and $0.00 35,597,803 35,598,212 0.00 7,419,107 7,419,517 Note: The first letter of the CIP description title identifies the type of project. A = Airport, T = Transportation Total Operating and Capital FTE and $ 56.65 46,021,351 38,271,618 56.65 18,064,413 10,021,012 Capital Programs (continued) Package #Program Name 2013 Adopted 2014 Aadopted FTE Renton Results - Mobility, Program Budgets and Performance Measures 2 - 19 Dept.Program Name 2012 Results (if available) 2013-2014 Target No delayed takeoff or landings of Boeing and other tenant aircraft.3 0 Percent of airport property leased to aviation businesses and aircraft owners.90%90% Number of reports of bird damage or foreign object damage to aircraft.0 0 Complete construction of projects on time and within budget.100%90% Number of blocks of new or replacement sidewalks constructed annually. (1 block=1000 linear feet)8 5 Maintain safe bridges by having no load-restricted bridges.0 0 Dollars obtained in grants annually to fund Transportation Investment Projects/Programs $7.8 million ≥$5 million Composite rating by Public works Department employees in the annual Employee Survey.survey not available at this time >70% Citizen requests referred to Public Works by the Mayor's Office will be responded to within the requested time frame. >95%>95% Public Works Administrator will respond to customer inquiries/complaints by the next business day. >90%>95% Division's expenditures are within budget.data not available at this time 100% Reduce or maintain the number of insurance claims against the City resulting from road damage data not available at this time <10 Maintain a reasonable Overall Condition Index (Pavement) rating.data not available at this time ≥70 Respond to all emergencies including snow/ice storms within the first hour of receiving the call, limiting the hazards to our citizens, and providing mobility during all weather conditions. data not available at this time 90% Percentage of Single Occupancy (SOV) commuters citywide is reduced.<1%≥1% Promote public safety by maximizing percent of time signals are operational. <1%<1% Percentage reduction of pedestrian and bicycle accidents.99.90%5% Reduce travel time on arterials.2.80%≥1% Maintain state of the art Police, Fire, and Public Works communication systems by meeting radio emergency requirements.100%100% Transportation Division's expenditures are within budget.100%100% Develop Transportation workforce by providing training opportunities to a minimum percentage of staff annually.80%50% City Service Area: Mobility Desired Result: I want safe and efficient access to all desired destinations, now and in the future. Strategies to achieve the Result: Provide a comprehensive mobility network that connects the public to desired destinations. Provide a well-maintained condition of the mobility infrastructure. Provide efficient and safe operations of the mobility infrastructure. Public Works Public Works Public Works What are we measuring? Public Works Public Works Transportation Systems Admin Airport Operations Building the Mobility Network Street Maintenance Transportation Operations Public Works Administration Public Works Renton Results - Mobility, Program Budgets and Performance Measures 2 - 20 FTE Tot Exp $Tot Rev $FTE Tot Exp $Tot Rev $ 500004.0003 Utility Billing and Cashiering 4.90 556,250 - 4.90 574,037 - 500007.0003 Public Works Permits and Inspections 10.00 1,197,901 131,970 10.00 1,224,821 136,575 500018.0101 Waterworks Revenue Bond Debt 0.00 3,065,268 - 0.00 3,056,056 - 500018.0102 King County Metro Fund 0.00 15,126,703 15,126,703 0.00 15,202,336 15,202,336 500018.0103 Public Works Trust Fund Loan Debt 0.00 918,149 - 0.00 740,036 - 500018.0104 Solid Waste Collection 1.25 15,461,276 15,643,882 1.25 15,765,506 16,360,628 500018.0105 Utility Systems Administration 3.00 805,441 - 3.00 815,842 - 500018.0106 Water Engineering and Planning 5.80 3,483,895 12,658,018 5.80 3,635,731 12,963,071 500018.0107 Wastewater Engineering and Planning 4.50 2,643,236 6,227,905 4.50 2,717,613 7,244,194 500018.0108 Surface Water Engineering and Planning 7.80 2,738,095 7,924,008 7.80 2,821,480 4,852,912 500018.0109 Surface Water NPDES Education 0.20 26,118 - 0.20 86,919 - 500018.0110 Water Education 0.20 19,176 - 0.20 19,370 - 500018.0111 Solid Waste Education 0.75 130,853 52,278 0.75 134,392 54,500 500019.0010 Water Maintenance 25.30 5,076,597 10,078 25.30 5,196,183 10,078 500019.0011 Wastewater Maintenance 6.95 1,304,856 19,740 6.95 1,328,754 19,740 500019.0012 Surface Water Maintenance 13.20 2,332,169 10,700 15.20 2,587,013 10,700 500019.0013 Solid Waste Litter Control 1.00 281,948 4,692 1.00 298,711 4,692 500020.0009 Golf Course 9.50 2,065,108 2,453,669 9.50 2,103,697 2,487,449 500020.0010 Parks Planning, Urban Forestry and Na Res 3.40 696,886 - 3.40 717,440 - 500020.0011 Golf Course Debt Service 0.00 400,661 - 0.00 400,660 - Total Utilities and Environment FTE and $ 97.75 58,330,585 60,263,643 99.75 59,426,599 59,346,875 Tot Exp $Tot Rev $FTE Tot Exp $Tot Rev $ 560018.0001 W Highlands 435 Zone Reservoirs 0.00 800,000 800,000 0.00 1,600,000 1,600,000 560018.0002 W Water Main Oversizing 0.00 100,000 100,000 0.00 100,000 100,000 560018.0003 W Water Main Replacement 0.00 1,000,000 1,000,000 0.00 1,000,000 1,000,000 560018.0004 W Automatic Meter Reading Conversion 0.00 500,000 500,000 0.00 515,000 515,000 560018.0005 W Emergency Power to Water Facilities 0.00 150,000 150,000 0.00 50,000 50,000 560018.0006 W Water Conservation Program 0.00 200,000 200,000 0.00 200,000 200,000 560018.0007 W Primary Disinfection Improvements 0.00 200,000 200,000 0.00 - - 560018.0008 W Rainier Avenue South Utility Improvements 0.00 400,000 400,000 0.00 - - 560018.0010 WW Miscellaneous/Emergency Projects 0.00 100,000 100,000 0.00 100,000 100,000 560018.0012 WW East Renton Lift Station Elimination 0.00 25,000 25,000 0.00 25,000 25,000 560018.0014 WW Sanitary Sewer Hydraulic Model 0.00 200,000 200,000 0.00 - - 560018.0015 WW Telemetry Upgrade 0.00 150,000 150,000 0.00 - - Package #Program Name 2013 Adopted 2014 Adopted Operating Programs Capital Programs See the following pages for how we are measuring our effectiveness within these programs FTE Package #Program Name 2013 Proposed 2014 Proposed Compliance with environmental standards and laws Protection of open space/acquisition City Service Area: Utilities and Environment Desired Result: I want to live, learn, work and play in a clean and green environment with reliable, affordable utility service. Strategies to achieve the Result: Well maintained neighborhoods, properties and environment. Manage solid waste Operate and maintain piped utility infrastructure Environmental conservation, education and outreach Renton Results - Utilities and Environment, Program Budgets and Performance Measures 2 - 21 Compliance with environmental standards and laws Protection of open space/acquisition City Service Area: Utilities and Environment Desired Result: I want to live, learn, work and play in a clean and green environment with reliable, affordable utility service. Strategies to achieve the Result: Well maintained neighborhoods, properties and environment. Manage solid waste Operate and maintain piped utility infrastructure Environmental conservation, education and outreach Tot Exp $Tot Rev $FTE Tot Exp $Tot Rev $ 560018.0018 WW Lind Avenue Lift Station Replacement 0.00 600,000 600,000 0.00 - - 560018.0019 WW Airport Lift Station Rehabilitation 0.00 350,000 350,000 0.00 700,000 700,000 560018.0022 WW Wastewater Operation Master Plan 0.00 50,000 50,000 0.00 50,000 50,000 560018.0024 SW Springbrook Crk Wetland & Habitat Mit 0.00 150,000 150,000 0.00 150,000 150,000 560018.0026 SW Small Drainage Projects Program 0.00 200,000 200,000 0.00 200,000 200,000 560018.0027 SW Miscellaneous/Emergency Storm Projects 0.00 50,000 50,000 0.00 50,000 50,000 560018.0028 SW Lower Cedar River Sediment Mgmt Proj 0.00 750,000 750,000 0.00 2,050,000 2,050,000 560018.0029 SW Talbot Hill Ar Mosquito Abatement Prgm 0.00 75,000 75,000 0.00 100,000 100,000 560018.0030 SW Stream Flow & Wtr Qlty Monitoring Prgm 0.00 10,000 10,000 0.00 10,000 10,000 560018.0031 SW Surface Water Utility GIS 0.00 100,000 100,000 0.00 100,000 100,000 560018.0035 SW Madsen Crk Sedimentation Mntc 0.00 50,000 50,000 0.00 50,000 50,000 560018.0036 SW Hardie Ave. SW Underpass Storm Sys Improvem 0.00 119,000 119,000 0.00 4,981,000 4,981,000 560018.0037 SW NE 5th St & Edmonds Ave Storm Sys Improve 0.00 760,000 760,000 0.00 - - 560018.0041 SW Maplewood Creek Sedimentation Facility 0.00 100,000 100,000 0.00 - - 560018.0042 WW Misty Cove Lift Station Replacement 0.00 300,000 300,000 0.00 300,000 300,000 560018.0043 WW Thunder Hill Interceptor Repl/Rehab 0.00 - - 0.00 300,000 300,000 560018.0044 WW Central Renton Interceptor Reline/Upsize 0.00 - - 0.00 400,000 400,000 560018.0045 WW Liberty Lift Station Installation Project 0.00 100,000 100,000 0.00 - - 560018.0046 WW S 132nd Street Sewer Extensions 0.00 225,000 225,000 0.00 - - 560018.0047 WW Develop Access Road - Aberdeen Apt 0.00 50,000 50,000 0.00 100,000 100,000 560018.0048 WW Renton Hill Deep Manhole 0.00 100,000 100,000 0.00 - - 560018.0049 WW 2013 Sanitary Sewer Main Repl/Rehab 0.00 1,000,000 1,000,000 0.00 - - 560018.0050 WW 2014 Sanitary Sewer Main Repl/Rehab 0.00 - - 0.00 1,275,000 1,275,000 560018.0052 W Transmission Main Replacement 0.00 - - 0.00 500,000 500,000 560018.0053 W Water System Security 0.00 15,000 15,000 0.00 15,000 15,000 560018.0054 W Telemetry Improvements 0.00 100,000 100,000 0.00 100,000 100,000 560018.0055 W Reservoir Recoating 0.00 50,000 50,000 0.00 175,000 175,000 560018.0056 W Emergency Response Projects 0.00 50,000 50,000 0.00 50,000 50,000 560018.0057 W Water System GIS 0.00 5,000 5,000 0.00 5,000 5,000 560018.0058 W Water Quality Monitoring 0.00 15,000 15,000 0.00 15,000 15,000 560018.0059 W Hydraulic Model of Water System 0.00 10,000 10,000 0.00 10,000 10,000 560018.0060 W Maplewood Equipment Access & H2S Mitigation 0.00 50,000 50,000 0.00 - - 560018.0061 W Maplewood Filter Media Replacement 0.00 50,000 50,000 0.00 50,000 50,000 560018.0062 W Aquifer Monitoring and Management 0.00 50,000 50,000 0.00 - - 560018.0063 SW Harrington Ave NE/Green Connections Stormwa 0.00 340,000 340,000 0.00 940,000 940,000 560018.0064 SW Stormwater Facility Fencing Project 0.00 100,000 100,000 0.00 100,000 100,000 560018.0065 SW NE 10th St & Anacortes Ave NE Detention Pon 0.00 60,000 60,000 0.00 215,000 215,000 560018.0066 SW Sunset Terrace Regional Stormwater Facility 0.00 325,000 325,000 0.00 985,000 985,000 560018.0067 SW Monroe Ave. NE & N 2nd Street Infiltration 0.00 - - 0.00 100,000 100,000 560020.0001 Irrigation Automation and Conserv 0.00 30,000 30,000 0.00 15,000 15,000 Total FTE and $0.00 10,214,000 10,214,000 0.00 17,681,000 17,681,000 Note: The first letter(s) of the CIP description title identifies the type of project. W = Water, WW = Wastewater, SW = Surface Water Total Operating and Capital FTE and $ 97.75 68,544,585 70,477,643 99.75 77,107,599 77,027,875 Capital Programs (continued) Package #Program Name 2013 Adopted 2014 Adopted FTE Renton Results - Utilities and Environment, Program Budgets and Performance Measures 2 - 22 Dept.Program Name 2012 Results (if available) 2013-2014 Target Average Utility Billing aged accounts receivable (over 90 days) as percent of annual revenue.0.07%<1% New Utility Billing accounts will be set up within five business days of notification (via final permit, email, etc.).94%95% A minimum satisfaction rating from Utility Billing customers (internal and external).survey not available at this time 80% Utility Billing customer calls will be answered within 5 minutes.96%95% Infrastructure plan review is completed within 3 weeks 90%95% Completed responses to a customer service questionnaire rate their overall experience as "Good" or better survey not available at this time 80% Overall condition of the golf course is rated good to excellent in customer satisfaction survey 90%85% Overall value of driving range facility is rated good to excellent in customer satisfaction survey 89%100% Level of service in pro shop is rated good to excellent in customer satisfaction survey 94%100% Customer satisfaction surveys rate the quality of ROW landscaping as average or higher.94%50% Percentage of tree request work orders completed.64%50% Customer satisfaction surveys rate the distribution (location) of parks as good or higher. 83%75% Customer satisfaction surveys rate the level or trail connectivity and access in Renton as good or higher. 83%70% Customer satisfaction surveys rate the cleanliness and appearance of Renton’s open space and natural areas as good or higher.87%75% Customer satisfaction surveys rate the range/type of park amenities offered as good or higher.87%75% Public Works Public Works Administration City's combined residential utility rates (water, wastewater, surface water, solid waste) shall be in the lower 50 percentile as compared with the rates of our neighboring jurisdictions.<25%<50% Increase residential recycling annual tons collected per capita.1%3% Increase residential organics collection per capita.5%3% Decrease solid waste tons disposed per capita.-2%-1% Increase commercial recycling annual tons collected.14%2% Public Works Solid Waste Litter Control Number of times the Solid Waste Litter Control Staff works through the entire city per year.data not available at this time 4 Capital Improvement Program completed within schedule and budget.85%80% Development plan and permit reviews completed within 10 business days of receipt.80%80% Requests for system information provided within 2 business days.85%80% Maintain asset inventory – input data within 10 business days of notice of completion.90%80% Maintain Surface Water NPDES permit compliance in the Surface Water Utility.100%100% Maintain 20% or greater discount on federal flood insurance rates by maintaining a low Community Rating System (CRS) classification rating.6 ≤6 The percent increase in cost of pipe system and lift station major maintenance and emergency repairs will not increase substantially over the prior three-year average. data not available at this time ±5% Reduce or maintain the number of insurance claims against the City resulting from Surfacewater damage. data not available at this time ≤6 Respond to surface water emergencies within one hour.data not available at this time 90% Public Works Public Works Golf Course Surface Water Maintenance City Service Area: Utilities and Environment Desired Result: I want to live, learn, work and play in a clean and green environment with reliable, affordable utility service. Strategies to achieve the Result: Well maintained neighborhoods, properties and environment. Manage solid waste Operate and maintain piped utility infrastructure Environmental conservation, education and outreach Compliance with environmental standards and laws Protection of open space/acquisition What are we measuring? ASD CED Comm. Srvcs Comm. Srvcs Public Works Utility Billing and Cashiering Parks Planning, Urban Forestry and Na Res Solid Waste Collection Surface Water Engineering and Planning Public Works Permits and Inspections Renton Results - Utilities and Environment, Program Budgets and Performance Measures 2 - 23 Dept.Program Name 2012 Results (if available) 2013-2014 Target City Service Area: Utilities and Environment Desired Result: I want to live, learn, work and play in a clean and green environment with reliable, affordable utility service. Strategies to achieve the Result: Well maintained neighborhoods, properties and environment. Manage solid waste Operate and maintain piped utility infrastructure Environmental conservation, education and outreach Compliance with environmental standards and laws Protection of open space/acquisition What are we measuring? Respond to citizen inquiries or requests for information within one business day.>95%90% Have a cost effective utility by comparing utility rates to other local jurisdictions.YES Midpoint or Less Protect Renton’s utility interests in the region by participating in a high percentage of regional meetings, forums, and advisory groups.>90%90% Develop Utility Systems workforce by providing training opportunities to a minimum percentage of staff annually.96%25% Capital Improvement Program completed within schedule and budget.83%80% Meet Department of Ecology regulations.100%100% Manage asset inventory – input data within 10 business days of notice of completion.96%80% Requests for Wastewater system information provided within 2 business days of receipt.75%80% Development Plans and permit reviews completed within 5 business days of receipt.99%80% Reduce the number of insurance claims against the City resulting from grease plug backups.-17%-5% The percent increase in cost of pipe system and lift station major maintenance and emergency repairs will not increase substantially over the prior three-year average. data not available at this time <5% Reduce or maintain the number of insurance claims against the City resulting from Wastewater damage.data not available at this time ≤5 Respond to wastewater emergencies within one hour.data not available at this time 95% Capital Improvement Program completed within schedule and budget.85%80% Water quality meets all health-related and aesthetic drinking water regulations administered by the State Department of Health.0 violations 0 violations Maintain valid Public Water System annual operating permit with highest category ranking.100%100% Development plans and permit reviews completed within 5 business days of receipt.95%80% Requests for water system information provided within 2 business days of receipt.90%80% Maintain asset inventory – input data within 5 days of completion 70%80% Reduce annual average per capita water consumption -1%-1% Annual percent reduction of water that is not revenue generating (e.g., pumped, leaks, or otherwise not billed)-1%-1% Water quality to meet or exceed federal and state regulatory requirements.data not available at this time 100% Restore water service within 4 hours during emergency shut downs.data not available at this time 98% Drop-in meters are installed within 5 working days from the customer's request.data not available at this time 98% New water service meters are installed within 3 weeks from the customer's request. data not available at this time 98% Complete (respond and repair) customer requests for service on water leaks within 3 business days.data not available at this time 98% Wastewater Maintenance Public Works Public Works Utility Systems Administration Wastewater Engineering and Planning Public Works Public Works Public Works Water Maintenance Water Engineering and Planning Renton Results - Utilities and Environment, Program Budgets and Performance Measures 2 - 24 Tot Exp $ Tot Rev $ FTE Tot Exp $ Tot Rev $ 600003.0008* Communication - Print and Mail Services 1.50 400,686 400,683 1.50 403,728 403,724 600004.0041 General Government Debt 0.00 6,167,715 290,530 0.00 6,154,716 302,937 600004.0042 Payroll 1.50 118,159 - 1.50 124,461 - 600004.0043* System Services 3.00 474,898 474,898 3.00 485,017 485,017 600004.0044* Telecommunications 1.00 405,412 405,412 1.00 411,176 411,176 600004.0045* Service Desk Support 2.00 536,696 536,696 2.00 542,262 542,262 600004.0046 Finance Operations 4.50 418,334 - 4.50 438,485 - 600004.0047* Applications and Database Services 4.00 1,325,742 1,324,232 4.00 1,290,078 1,292,333 600004.0048* Enterprise GIS 2.00 323,131 323,131 2.00 328,479 328,479 600004.0049 Accounting and Auditing 1.30 232,377 - 1.30 241,773 - 600004.0050 Budgeting and Financial Planning 3.30 388,585 - 3.30 409,165 - 600004.0051 Asset, Debt, and Treasury Management 0.90 179,398 - 0.90 182,224 - 600004.0052* IT Administration 2.50 329,079 328,954 2.50 335,955 335,955 600004.0053 Finance Administration 1.50 450,211 - 1.50 463,022 - 600004.0054* IT Capital 1.00 684,000 684,000 1.00 610,000 610,000 600005.0021 Other City Svc - Employee Separation Pay 0.00 (445,091) - 0.00 850,016 - 600005.0022 LEOFF 1 Medical Obligation 0.00 1,705,684 - 0.00 1,705,684 - 600005.0023 Association Dues and Contracted Services 0.00 480,757 - 0.00 481,144 - 600006.0004 City Attorney Administration 2.00 673,569 - 2.00 435,909 - 600007.0004 Technical and Property Services 2.00 248,355 - 2.00 258,077 - 600014.0026 HR/RM Administration 5.00 968,935 - 5.00 988,962 - 600014.0027* Risk Management 2.25 3,060,354 3,663,764 2.25 3,100,376 3,694,062 600014.0028* Benefits 1.75 12,640,169 10,967,947 1.75 13,795,876 13,337,385 600016.0003 Trans Operations Internal Support Services 1.90 231,667 - 1.90 238,592 - 600019.0007* Fleet Services Capital Recovery 0.00 1,490,000 1,595,790 0.00 1,041,000 1,625,179 600019.0008* Fleet Services Operation & Maintenance 9.00 2,523,931 2,523,934 9.00 2,614,632 2,614,630 600020.0024* Custodial Services 14.00 1,223,992 1,211,053 14.00 1,261,643 1,249,374 600020.0025* Facilities Technical Maintenance 9.50 2,487,653 2,546,182 9.50 2,449,934 2,484,725 600020.0026* Operational Facilities Major Maint.0.00 85,000 85,000 0.00 85,000 85,000 600020.0027* Public Facilities Major Maint.0.00 433,877 433,877 0.00 273,877 273,877 *Internal Service Fund/Interfund Transactions only (27,505,553) (27,505,553) (29,961,148) (29,961,148) Total Internal Services FTE and $77.40 12,737,722 290,530 77.40 12,040,115 114,967 Note: * Services provided through internal business units (Internal Service Funds). Both revenues and expenditures are deducted to show the net impact on City's resources. Tot Exp $ Tot Rev $ FTE Tot Exp $ Tot Rev $ 660020.0004 Community Services Mtn Shops Rehab 0.00 100,000 100,000 0.00 - - Total Internal Services FTE and $0.00 100,000 100,000 0.00 - - Total Operating and Capital FTE and $ 77.40 12,837,722 390,530 77.40 12,040,115 114,967 2014 Adopted FTE Operating Programs Capital Programs Package #Program Name 2013 Adopted Package #Program Name 2013 Adopted 2014 Adopted FTE See the following pages for how we are measuring our effectiveness within these programs City Service Area: Internal Services Desired Result: I want City departments to have the means to operate efficiently and effectively in a safe and sustainable manner. Strategies to achieve the Result: Highly qualified, healthy, well-trained and productive workforce Functional work environment Fiscal Support and Accountability Safeguard public interests and assets Renton Results - Internal Services, Program Budgets and Performance Measures 2 - 25 Dept.Program Name 2012 Results (if available) 2013-2014 Target Month end will be closed and reports available to customers by the 20th day of each month. 67%60% Accuracy of the Financial Statements as measured by the number of management letter recommendations and audit findings.0 0 Correcting journal entries will be reduced.11%-10% Percent of budgeted Applications and Database Services projects implemented within schedule and budget.80%90% Applications and Database Services customers rate implementation process as meeting or exceeding expectation in post implementation surveys.80%90% Respond to user Application and Database Service support calls within two hours or less during normal business hours.90%90% Number of Applications and Database Services training and sharing hours attended by four or more staff, per year, improving staff competency and operating efficiency.30 48 ASD Asset, Debt, and Treasury Management Maintain a rate of return on the City's investment portfolio that exceeds its benchmark.100%100% Financial status reports produced monthly and quarterly will be published by the 25th of the following month. 17%100% Preliminary Budget Detail book available online (internally) within ten business days of adoption. 100%100% Variance of actual revenue versus budgeted in the General Fund.2.1%+/-1% Average customer satisfaction rating of Enterprise GIS services per annual survey.survey not available at this time 80% Number of GIS user training and sharing hours attended by four or more staff, per year, improving staff competency and operating efficiency.50 48 Respond to GIS user support calls within two hours or less during normal business hours.90%90% Percent of budgeted Enterprise GIS projects implemented within schedule and budget.90%90% A minimum rating for services provided by Finance Administration as measured through a Department Survey. survey not available at this time 80% Maintain or improve the City's credit rating of AA (Moody's) for General Obligation Bonds and AA+ (Moody's) for Revenue Bonds. 100% 100% A minimum satisfaction rate for Accounts Payable and Receivable services as measured through internal and external customer surveys. survey not available at this time 80% Vendors will be paid within 45 days of invoice date. 91%95% Accounts Receivable percent of average aged balances over 90 days versus annual billing.0.2%<1% Total dollar amount of Accounts Receivable balances written off annually. $ 15,856 <$10,000 Number of mission critical and efficiency improvement Information Technology strategic plan projects implemented within budget and general timeframe.3 4 Number of general Information Technology training sesssions attended by six or more staff, per year, improving overall city user competency and operating efficiency.4 8 Average customer satisfaction rating with Information Technology service per annual survey.survey not available at this time 85% Percentage of information technology users surveyed who indicate that a technology initiative has improved their efficiency. survey not available at this time 85% ASD Payroll Minimum rating on overall employee satisfaction with Payroll services as measured through a departmental survey. survey not available at this time 80% Average customer satisfaction rating of Service Desk Support service per annual survey.80%80% Respond to user Service Desk Support calls within two hours or less during normal business hours.90%90% Resolve Service Desk Support service requests within one business day 80%90% Percent deviation from similar entity(ies) in average cost per FTE to provide IT Service Desk Support will be competative. data not available at this time 2% Percent of system availability (network "uptime") as provided by System Services. 98%100% IT Administration & Capital Service Desk Support What are we measuring? ASD Accounting and Auditing Applications and Database Services Budgeting and Financial Planning Enterprise GIS Finance Administration Finance Operations ASD ASD ASD ASD ASD City Service Area: Internal Services Desired Result: I want City departments to have the means to operate efficiently and effectively in a safe and sustainable manner. Strategies to achieve the Result: Highly qualified, healthy, well-trained and productive workforce Functional work environment Fiscal Support and Accountability Safeguard public interests and assets Equipment and data that is reliable and accessible ASD ASD Renton Results - Internal Services, Program Budgets and Performance Measures 2 - 26 Dept.Program Name 2012 Results (if available) 2013-2014 TargetWhat are we measuring? City Service Area: Internal Services Desired Result: I want City departments to have the means to operate efficiently and effectively in a safe and sustainable manner. Strategies to achieve the Result: Highly qualified, healthy, well-trained and productive workforce Functional work environment Fiscal Support and Accountability Safeguard public interests and assets Equipment and data that is reliable and accessible System Services response to user support calls will be within 2 hours or less during normal business hours. 85%90% Percent deviation from similar entity(ies) in average Systems Services cost per user will be competative.data not available at this time 2% Percent of budgeted System Services projects implemented within schedule and budget.85%90% Average rating of customers satisfaction with System Services per annual survey.data not available at this time 80% Percent increase of customers using the Survey Control Network via website 2%5% Property and Technical Services review of development proposals are processed within two weeks. 95%80% City's property (zoning, right of way, annexations) database is updated within two weeks of notification. 100%95% Square feet of coverage per employee (IFMA 60th percentile)21,832 20,424 Employee satisfaction survey % positive 76%78% Unscheduled restroom closures annual total (days)data not available at this time 78 Customer service survey satisfaction - turnaround time 80% 74% Customer service survey - timeliness of response 78% 75% Number of Helpdesk Projects complete 1,737 1,653 Claims processing, Healthcare Management Administrator customer service, and provider network will result in "good or excellent" rating by employees. data not available at this time 80% Healthcare costs continue to be less than national trends 9% ≤5% Increased Wellness Program participation by employees -5% 10% Limit Worker's Compensation increase as compared to average of prior five years.≤10%≤10% Review and update all Safety and Risk Management-related policies and procedures.41%100% Internal contracts and insurance reviews completed within five days.100%100% Complete a safety inspection of each City-owned facility annually 42%100% Recruitment process is rated as "good or excellent" by New Hires and Promoted employees. 100%90% Percentage of annual performance evaluations are completed within 30 calendar days of rating period. 52%90% Bargaining units' agreements are executed prior to the current agreements' expiration date.0%100% Percent of targeted employees who attend trainings offered by Human Resources. 70%90% Minimize the number of unscheduled repairs for City vehicles and motarized equipment fleet as as percent of the total repairs. data not available at this time ≤10% Maintenance cost is maintained at a lower cost than local private vendors per pricing survey performed annually. data not available at this time ≤25% Benefits Risk Management Administration Fleet Services Operation & Maintenance System Services Property & Technical Services Custodial Services Facilities Technical Maintenance CED Public Works HRRM HRRM HRRM ASD Community Services Community Services Renton Results - Internal Services, Program Budgets and Performance Measures 2 - 27 Tot Exp $Tot Rev $FTE Tot Exp $Tot Rev $ 700005.0005 Fire Pension 0.00 240,475 300,000 0.00 225,475 300,000 700005.0006 Indirect Cost Transfer Multi Depts 0.00 - 2,166,197 0.00 - 2,274,167 700020.0006 Community Development Impact Mitigation Fund 0.00 - - 0.00 - - 760009.0001 Fire Impact Mitigation Fund 0.00 250,000 25,000 0.00 250,000 50,000 760016.0001 Arterial Street Fund 0.00 640,000 643,000 0.00 650,000 643,000 760016.0002 Transportation Impact Mitigation Fund 0.00 183,000 40,000 0.00 107,000 40,000 *Internal Service Fund/Interfund Transactions only 27,505,553 27,505,553 29,961,148 29,961,148 Total Transfers and Interfund Transactions 0.00 28,819,028 30,679,750 0.00 31,193,623 33,268,315 Tot Exp $Tot Rev $FTE Tot Exp $Tot Rev $ 900005.0005 General Governmental Fund Revenues 0.00 - 79,822,780 0.00 - 82,581,733 900005.0006 Non-GG Fund Revenues 0.00 - 262,101 0.00 - 262,484 0.00 - 80,084,881 0.00 - 82,844,217 Total Other Programs 0.00 28,819,028 110,764,631 0.00 31,193,623 116,112,532 Total City-Wide Revenue Estimates Other programs: Transfers, Interfund Transfers and City-Wide Revenue Estimates City-Wide Revenue Estimate Package #Program Name 2013 Adopted 2014 Adopted FTE Transfers and Interfund Transactions Package #Program Name 2013 Adopted 2014 Adopted FTE Renton Results - Transfers, Revenue, etc 2 - 28 Tot Exp $ Tot Rev $ FTE Tot Exp $ Tot Rev $ 333.83 58,260,436 11,174,694 331.33 59,817,417 11,510,549 62.45 14,036,553 3,398,624 62.20 14,198,901 3,472,584 40.70 6,071,863 2,954,264 39.70 6,169,852 2,969,824 56.65 10,423,548 2,673,406 56.65 10,645,306 2,601,495 97.75 58,330,585 60,263,643 99.75 59,426,599 59,346,875 77.40 12,737,722 290,530 77.40 12,040,115 114,967 668.78 159,860,706 80,755,161 667.03 162,298,190 80,016,294 Tot Exp $ Tot Rev $ FTE Tot Exp $ Tot Rev $ 0.00 - - 0.00 - - 0.00 2,672,725 2,435,000 0.00 1,475,000 1,475,000 0.00 - - 0.00 - - 0.00 35,597,803 35,598,212 0.00 7,419,107 7,419,517 0.00 10,214,000 10,214,000 0.00 17,681,000 17,681,000 0.00 100,000 100,000 0.00 - - 0.00 48,584,528 48,347,212 0.00 26,575,107 26,575,517 Tot Exp $ Tot Rev $ FTE Tot Exp $ Tot Rev $ N/A 28,819,028 30,679,750 N/A 31,193,623 33,268,315 N/A - 80,084,881 N/A - 82,844,217 0.00 28,819,028 110,764,631 0.00 31,193,623 116,112,532 Grand Totals 668.78 237,264,263 239,867,004 667.03 220,066,920 222,704,343 Transfers and Interfund Transactions City-Wide Revenue Estimate Total Other Total Capital FTE and $ Other Programs 2013 Adopted 2014 Adopted FTE Reconciliation to Budget by Fund and Department Below will reconcile the Programs within Renton Results with the Total Adopted Budget Safety and Health Livable Community Operating Programs 2013 Adopted 2014 Adopted FTE City Service Area Representative Government Mobility Utilities and Environment Internal Services Safety and Health Livable Community Representative Government Mobility Utilities and Environment Internal Services Capital Programs 2013 Adopted 2014 Adopted FTE City Service Area Total Operating FTE and $ Renton Results - Reconciliation to Total Budget 2 - 29 This page is intentionally left blank  Renton Results - Reconciliation to Total Budget 2 - 30             3 BUDGET BY DEPARTMENT     Legislative      3‐1    Executive      3‐7    City Attorney      3‐17    Court Services      3‐21    Administrative Services (AS)        3‐25    Community and Economic Development (CED)                                                                                                                3‐35    Community Services      3‐51    Fire and Emergency Services      3‐75    Human Resources and Risk Management (HR&RM)      3‐85    Other City Services      3‐93    Police      3‐95    Public Works (PW)      3‐107                    Legislative Terrie Briere Councilmember Randy  Corman Councilmember Don Persson Councilmember Marcie Palmer Councilmember Ed Prince Councilmember Greg Taylor Councilmember Rich Zwicker Councilmember Council Liaison Budget by Department - Legislative 3 - 1 Legislative      Mission Statement  The City Council assesses the needs of the public and sets priorities; develops and adopts the annual budget, ordinances,  resolutions, and policy alternatives to meet those needs, consistent with City goals and objectives; and provides  coordination and evaluation of programs and service objectives.      City Councilmembers Names and Terms  Councilmember Position # Term Service Began Term Expires  Terri Briere 6 4 years 2000 12/31/2013  Randy Corman 1 4 years 1994 12/31/2013  Marcie Palmer 3 4 years 2004 12/31/2015  Don Persson 7 4 years 2000 12/31/2015  Ed Prince 5 4 years 2012 12/31/2015  Greg Taylor 4 4 years 2008 12/31/2015  Rich Zwicker 2 4 years 2008 12/31/2013    2010 2011 2011 2012 2012 2013 2014 Change Change Actual Orig Bdgt Actual Orig Bdgt Actual Adopted Adopted 2012‐2013 2013‐2014 Operating Budget Summary 259,345 277,834 271,236 286,842 278,768 289,114 295,116 0.8% 2.1% Position Summary 8.00 8.00 8.00 8.00 8.00 8.00 8.00 0.0% 0.0%  List of Legislative Renton Results Decision Packages:  2013 Adopted 2014 Adopted Package # Description FTE Tot Exp $Tot Rev $ FTE Tot Exp $Tot Rev $ 200001.0007 Legislative Operations 8.00     289,114            ‐                        8.00     295,116            ‐                         Total 8.00     289,114$         ‐$                 8.00     295,116$         ‐$                     Legislative Performance Measures:    City Service Area City Service Area Strategies Performance Measures 2012 Results 2013‐14 Targets Policy and program decisions  reflecting community values Community Rates the City as heading in the  right directions (survey rate fair, good or  excellent) 55% (2011 Survey)70% Policy and fiscal accountability Cost of government per capita (General Gov’t Funds, Expenditures/2012  population) $1,107 $1,061  Representative  Government        Budget by Department - Legislative 3 - 2 Highlight of Budget Changes:   Personnel Benefits increased in 2014 by $6k due to increases in overall city‐wide healthcare costs.   Interfund Payments increased in 2013 by $5k due to increased internal service fund costs for Insurance,  information technology, and communication costs.      Expenditure Budget by Division ‐ Legislative 2010 2011 2011 2012 2012 2013 2014 Change Change Actual Orig Bdgt Actual Orig Bdgt Actual Adopted Adopted 2012‐2013 2013‐2014 Regular Salaries 150,582 151,316 151,327 152,977 153,152 153,936 153,936 0.6% 0.0% Personnel Benefits 58,716 59,168 59,168 65,303 64,312 66,322 72,319 1.6% 9.0% Supplies 2,397 5,000 2,049 5,000 2,764 2,800 2,800 ‐44.0% 0.0% Other Services & Charges 3,978 10,000 6,343 10,000 4,978 7,700 7,700 ‐23.0% 0.0% Interfund Payments 43,672 52,350 52,350 53,562 53,562 58,356 58,361 9.0% 0.0% Total 259,345 277,834 271,236 286,842 278,768 289,114 295,116 0.8% 2.1% Staffing Levels by Division ‐ Legislative 2010 2011 2011 2012 2012 2013 2014 Change Change Authorized Orig Bdgt Authorized Orig Bdgt Authorized Adopted Adopted 2012‐2013 2013‐2014 Total FTE 8.00 8.00 8.00 8.00 8.00 8.00 8.00 0.0% 0.0%    Budget by Department - Legislative 3 - 3 2011/2012 Accomplishments    Adopted the following:   City of Renton Business Plan through 2018.   2012 Water System Plan Update.   Renton Hazard Mitigation Plan.   Renton Disaster Recovery Plan.   Title IV (Development Regulations) Dockets #5, 6 and 7 Comprehensive Plan Amendments.   City Center Community Plan.   Sunset Area Planned Action, Surface Water Master Plan, and related Comprehensive Plan amendments.   November 2011 Parks, Recreation, and Natural Areas Plan.   Shoreline Master Program.   2010 Long‐Range Wastewater Management Plan.  Accepted the following grant funds:   $2,462,500 for the construction of the Renton Aerospace Training Facility.   $50,000 for the Maintenance Dredging & Shoreline Mitigation project at the airport.   $644,000 for the Rainier Ave. Stormwater Retrofit project.   $50,000 to implement revisions to the National Pollutant Discharge Elimination System (NPDES) Phase II  Stormwater Permit.   $168,750 for reimbursement of costs associated with the January 2012 storm event.   $230,556 to implement various recycling events and programs.   $1,650,000 for the Strander Blvd./SW 27th St. Extension Phase 1, Segment 2A project.   $158,000 to install a generator transfer switch at Renton Community Center.   $1,755,500 for the S. Lake Washington Roadway and Intersection Improvement project.   $41,122 for traffic safety and emphasis patrols.   $200,000 for the emergency management program.   $6.3 million for the Rainier Ave. Improvement project.   $2,055,417 from the FEMA to cover the salaries of nine additional firefighters for a specified period of time.   $500,000 for the Rainier Ave. Resurfacing project.   $1,977,000 for the first phase of implementation of the NE 3rd/NE 4th St. Corridor Improvement Plan.   $1,173,302 for basic life support services for 2011.   $81,272 for the 2011‐2013 Commute Trip Reduction program.  Approved the following:   Human Services funding allocation recommendations for Community Development Block Grants through 2014.   Neighborhood Grants in excess of $75,000.   Facility relocations agreements with Puget Sound Energy, Comcast, and CenturyLink relating to the Rainier Ave. S.  (SR 167) S. Grady Way to S. 2nd St. project.   Changes to the Utility Bill Leak Adjustment policy.   Ordinance modifying provisions for utility billing adjustments.   Continued use of the NARCO property as an off‐leash dog park for an additional three years.   One Card for All (ORCA) Business Passport agreement with regional transit agencies.   Interlocal agreement with King County regarding transfer of drainage facilities.   Regional Aerial Mapping Funding Agreement with King County.   Resolution expressing appreciation to The Boeing Company for selecting Renton as the location for production of  the 737 Max Airplane.   Agreement with the Renton School District for shared use of the Renton Ikea Performing Arts Center.  Budget by Department - Legislative 3 - 4  Agreement with King County to receive $1,192,331 for basic life support services for 2012.   Ordinance making chronic nuisances unlawful conduct, gross misdemeanors, and misdemeanors.   Tess, Gaile, Fairlane Woods and Windstone V Annexations and related zoning.   Emergency sale of water agreements with the City of Seattle and the Skyway Water and Sewer District.   Franchise collection contract to SeaTac Disposal and Kent‐Meridian Disposal.   Six‐Year Transportation Programs through 2018.   Community Development Block Grant, Home Investment Partnership, and Regional Affordable Housing Program  grants with King County.   Refinancing bonds for City Hall Remodel and City Center Parking Garage saving the City nearly $1 million over the  next six years.   Gill and Friedman Latecomer Agreements.   Limited Tax General Obligation Bonds regarding the construction of two new library facilities.   Interlocal agreement with King County Library System regarding construction of two new library facilities.   Calling for an election on August 7, 2012 to determine the location of the downtown King County Library System  (KCLS) library.   Rainier Ave. S. Widening project condemnation ordinance.   Interlocal agreement with King County regarding improvements in the West Hill/Skyway area.   50‐year partial requirements contract with the City of Seattle for the provision of water.   Contract for a new Automated Water Meter Reader system.   Issaquah, Kent, and Renton School District impact fees.   Interlocal agreement with Soos Creek Water & Sewer District regarding maintenance of the Cascade Interceptor.   Interlocal agreement with Sound Transit regarding their funding commitments for the Strander Blvd. and Rainier  Ave. projects.   Agreement with the City of Tukwila and the Burlington Northern Railway Company regarding rights and  responsibilities for the construction and maintenance of the Strander Blvd. Underpass Project.  Awarded the following:   NE 3rd/4th Corridor Improvements: Phase I Intersection Improvements (Whitman Ave. NE Intersection) project.   Sanitary Sewer Rehabilitation 2012 & Lake Washington Blvd Pipe Rehabilitation project.   2011 Sidewalk & Curb Ramp Rehabilitation project.   2012 Street Patch & Overlay with Curb Ramps project.   Earlington Sanitary Sewer Replacement project.   Liberty Lift Station project.   Elliot Spawning Channel Repair project.   S. Lake Washington Roadway Improvements (Garden Ave. Widening) project.   Rainier Ave. S. (SR 167) S. Grady Way to S. 2nd St. project.   Strander Blvd./SW 27th St. Extension Phase 1, Segment 2A project.   Cascade Interceptor Rehabilitation project.   Maplewood Creek & Madsen Creek Sediment Basin Cleaning Project.   Lake Ave. S./Rainier Ave. S. Storm System Project.   Benson Road 16" Water Main Replacement project.   SW Sunset Blvd. & Hardie Ave. SW Pedestrian Improvements project.   $25,000 for the Providence Renton House affordable housing project.  Budget by Department - Legislative 3 - 5 Position Listing ‐  Legislative 2010 2011 2011 2012 2012 2013 2014 Authorized Orig Bdgt Authorized Orig Bdgt Authorized Adopted Adopted Legislative Services/City Council E09 City Council Members  (Elected) 7.007.007.007.007.007.007.00 M17 City Council Liaison 1.001.001.001.001.001.001.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 Grade Title Total Legislative Services    Budget by Department - Legislative 3 - 6 MAYOR Denis Law 9 FTEs CHIEF ADMINISTRATIVE  OFFICER Jay Covington 8 FTEs Public Defender (contracted) Mayor's Office 1.5 FTEs Mayor Support Strategic Leadership and  Direction Comprehensive Plan and  Annual Budget Oversight Hearing Examiner (contracted) Appeals Land Use Regulatory  Codes Application Deputy Public Affairs  Administrator Preeti Shridhar 5.5 FTEs Hotel/Motel Advisory  Committee Intergovernmental  Relations Communications 4.5 FTEs Media Relations Graphic Design/Multi‐ Media Website Print and Mail Cable Channel 21    Executive  Budget by Department - Executive 3 - 7 Executive    Mission Statement  Provide executive leadership and management for the City of Renton government to act strategically, implement decisions  efficiently and accurately, apply City policies uniformly, and achieve City goals expeditiously.      2010 2011 2011 2012 2012 2013 2014 Change Change Actual Orig Bdgt Actual Orig Bdgt Actual Adopted Adopted 2012‐2013 2013‐2014 Operating Budget Summary 2,673,200 2,584,437 2,525,007 2,544,892 2,283,255 2,552,416 2,613,016 0.3% 2.4% Position Summary 12.50 12.13 12.13 11.00 11.00 9.00 9.00 ‐18.2% 0.0%    List of Executive Renton Results Decision Packages:    2013 Adopted 2014 Adopted Package # Description FTE Tot Exp $Tot Rev $ FTE Tot Exp $Tot Rev $ 200003.0018 Executive Operations 3.50     868,832            ‐                        3.50     890,745            ‐                         200003.0019 Citywide Communications 4.00     485,498           477,090           4.00     501,143           492,650            200003.0020 Court Public Defenders ‐       450,000            ‐                         ‐       450,000            ‐                         200007.0003 Intergovernmental Relations ‐       62,400              ‐                         ‐       62,400              ‐                         300007.0032 Hotel Motel Fund ‐       245,000           245,000            ‐       265,000           265,000            200011.0005 Hearing Examiner ‐       40,000              ‐                         ‐       40,000             ‐                         600003.0008 Communication ‐ Print and Mail Services 1.50     400,686           400,683           1.50     403,728           403,724            Total 9.00     2,552,416$     1,122,773$     9.00     2,613,016$     1,161,374$              Budget by Department - Executive 3 - 8 Executive Performance Measures:    City Service Area City Service Area Strategies Performance Measures 2012 Results 2013‐14 Targets Information requests/concerns from  residents are acknowledged within three  days. 90%90% Information requests/concerns are resolved  within two weeks.94%90% Percent of survey respondents who rate the  value of services for the taxes paid to Renton  as "good" or better. 44% (2011 Survey)51% Advocate community interest in  regional, state, and federal  forums Accomplishment or significant progress  made on each of the major priorities of the  annually adopted State Legislative Agenda 87.5%75% Percent of survey responses that rate the  City's overall communication of key  programs and initiatives as "good" or better.  survey not  available at this  time 65% Composite increase in residents' rating for  each of the City's various information  resources provided by the Communications  Department (e‐communication, print,  advertising and media). survey not  available at this  time 5% Livable Community Encourage and foster a vibrant  and diverse economy Completed responses to a survey of Renton  hotel managers rate the investments made  in tourism and marketing by the Renton  Visitors Connection and the Renton  Community Marketing Campaign as  “Satisfied” or better.  survey not  available at this  time 90% Representative  Government Policy and program decisions  reflecting community values Clear and effective  communications     Highlight of Budget Changes:   Salaries and benefits decreased in 2013 by $240k due to a reduction in staff by 2 FTEs.   Interfund payments decreased in 2013 by $51k as a result of reduction in staff.   Hotel/Motel Advisory Committee and Intergovernmental Relations moved to Executive Department from  Community and Economic Development Department for 2013 and on.  Budget by Department - Executive 3 - 9 Expenditure Budget by Division ‐ Executive 2010 2011 2011 2012 2012 2013 2014 Change Change Actual Orig Bdgt Actual Orig Bdgt Actual Adopted Adopted 2012‐2013 2013‐2014 Mayor's Office 1,752,973 1,626,691 1,626,784 1,553,877 1,437,477 1,666,232 1,708,145 7.2% 2.5% Communications 920,227 957,746 898,223 991,015 845,778 886,184 904,871 ‐10.6% 2.1% Total 2,673,200 2,584,437 2,525,007 2,544,892 2,283,255 2,552,416 2,613,016 0.3% 2.4% Expenditure Budget by Category ‐ Executive 2010 2011 2011 2012 2012 2013 2014 Change Change Actual Orig Bdgt Actual Orig Bdgt Actual Adopted Adopted 2012‐2013 2013‐2014 Regular Salaries 1,124,959 1,101,131 1,009,227 1,020,075 832,899 844,936 849,653 ‐17.2% 0.6% Part‐Time Salaries 2,611 0 1,548 0 3,819 0 0 N/A N/A Overtime 2,334 0 7,033 0 8,676 0 0 N/A N/A Personnel Benefits 310,624 325,009 295,061 339,665 255,302 260,963 284,676 ‐23.2% 9.1% Supplies 49,491 72,910 56,325 72,168 46,357 73,667 73,667 2.1% 0.0% Other Services and Charges 618,651 691,386 761,811 721,112 742,865 1,031,623 1,051,623 43.1% 1.9% Intergovernmental Services 0000000N/AN/A Capital Outlay 29,408000000N/AN/A Interfund Payments 535,122 394,001 394,001 391,872 393,337 341,227 353,397 ‐12.9% 3.6% Total 2,673,200 2,584,437 2,525,007 2,544,892 2,283,255 2,552,416 2,613,016 0.3% 2.4% Staffing Levels by Division ‐ Executive 2010 2011 2011 2012 2012 2013 2014 Change Change Authorized Orig Bdgt Authorized Orig Bdgt Authorized Adopted Adopted 2012‐2013 2013‐2014 Mayor's Office 6.00 5.63 5.63 4.50 4.50 3.50 3.50 ‐22.2% 0.0% Communications 6.50 6.50 6.50 6.50 6.50 5.50 5.50 ‐15.4% 0.0% Total FTE 12.50 12.13 12.13 11.00 11.00 9.00 9.00 ‐18.2% 0.0% Intermittent FTE 0.07 0.00 0.04 0.00 0.11 0.00 0.00 N/A N/A Temp/Intermit Pay & Ben 3,117$           ‐$              1,864$          ‐$             4,610$          ‐$              ‐$              N/A N/A         Budget by Department - Executive 3 - 10 Mayor’s Office    Mission Statement  Provide executive leadership and management for the City of Renton government to act strategically, implement decisions  efficiently and accurately, apply city policies uniformly, and achieve city goals expeditiously.        2011/2012 Accomplishments  • Supported the Mayor and Council, with input from departments, in continuous refinement of the city’s business  plan.  • Addressed citizen concerns in an accurate, sensitive, and timely manner.  • Ensured achievement of the city’s goals and objectives by appropriately placing authority, assigning accountability,  and monitoring performance.  • Provided strategic leadership and oversight for the city’s annual budget, comprehensive plan, and business and  operational plans to be implemented in 2010.  • Assessed the character of city services and programs and prepare recommendations to City Council to guide  decisions on level of effort and resource allocation.  • Supported a service and funding partnership with King County to provide information inside and outside the city  about the future service impacts of growth and annexations.  • Developed a community involvement approach for the City budget, a community accountability effort designed to  creating a results‐oriented performance measurement of city services.   • Developed an ongoing relationship with community liaisons representing Renton’s diverse communities and  organizations.    2013/2014 Goals  • Support the Mayor and Council, and coordinate input of Department Administrators, in continuous refinement of  the city’s business plan.  • Ensure achievement of the city’s goals and objectives by appropriately placing authority, assigning accountability,  and monitoring performance.  • Provide strategic leadership and oversight for the city’s annual budget, comprehensive plan, and business and  operational plans through 2014.  • Assess the character of city services and programs and prepare recommendations to City Council to guide  decisions on level of effort and resource allocation.  • Depending on election outcomes, manage the implementation and impacts of major annexations.  • Continue development of a funding partnership with King County to provide information about the future service  impacts of growth and annexations, and funding to facilitate potential transition.  • Develop and measure city service outcomes for community accountability.   • Begin the concept and design for an enterprise‐wide customer service initiative focused on responsive, excellent  customer service.   • Ensure that citizen concerns are addressed accurately, sensitively, and in a timely manner.   • Coordinate development of a long‐term funding plan for the West Hill annexation area.  • Advocate for the City’s adopted State and Federal Legislative Agendas, with specific focus on:   Promoting Renton’s interests and pursue funding opportunities for infrastructure and economic  development in partnership with the City’s county, state and federal representatives.   Passage of legislation and funding to proceed with recommendation of the WSDOT’s Eastside Corridor  Tolling Study and implement the Master Plan to address the heavily congested I‐405 corridor.  Budget by Department - Executive 3 - 11  Securing funding to support implementation of the Sunset Area Community Investment Strategy.   Secure funding for the Riverview Park Pedestrian Bridge repairs and improvements.    Expenditure Budget by Category ‐ Mayor's Office 2010 2011 2011 2012 2012 2013 2014 Change Change Actual Orig Bdgt Actual Orig Bdgt Actual Adopted Adopted 2012‐2013 2013‐2014 Regular Salaries 663,796 638,317 543,144 543,924 408,959 409,296 409,296 ‐24.8% 0.0% Part‐Time Salaries 0 0 1,463 0 3,819 0 0 N/A N/A Overtime 57000000N/AN/A Personnel Benefits 150,112 150,561 130,663 145,316 109,924 112,185 122,036 ‐22.8% 8.8% Supplies 3,521 2,478 3,941 1,736 2,955 3,235 3,235 86.4% 0.0% Other Services and Charges 404,339 446,908 559,147 476,634 524,567 803,311 823,311 68.5% 2.5% Interfund Payments 531,148 388,427 388,427 386,267 387,253 338,205 350,267 ‐12.4% 3.6% Total 1,752,973 1,626,691 1,626,784 1,553,877 1,437,477 1,666,232 1,708,145 7.2% 2.5% Staffing Levels (Full‐Time Equivalent Employees ‐ FTE) ‐ Mayor's Office 2010 2011 2011 2012 2012 2013 2014 Change Change Authorized Orig Bdgt Authorized Orig Bdgt Authorized Adopted Adopted 2012‐2013 2013‐2014 Total FTE 6.00 5.63 5.63 4.50 4.50 3.50 3.50 ‐22.2% 0.0% Intermittent FTE 0.00 0.00 0.04 0.00 0.11 0.00 0.00 N/A N/A Temp/Intermit Pay & Ben ‐$              ‐$              1,762$         ‐$             4,610$         ‐$