2012.08.21 CC Agenda Packet
AGENDA
EDMONDS CITY COUNCIL
Council Chambers ~ Public Safety Complex
250 5th Avenue North, Edmonds
AUGUST 21, 2012
6:00 P.M. - CALL TO ORDER / FLAG SALUTE
1.(60 Minutes)Convene in executive session regarding potential litigation per RCW
42.30.110(1)(i)(iii).
7:00 P.M. - RECONVENE IN OPEN SESSION / FLAG SALUTE
2.(15 Minutes)Meet with candidate for appointment to the Planning Board.
3.(5 Minutes)Approval of Agenda
4.(5 Minutes)Approval of Consent Agenda Items
A.Roll Call
B.AM-5055 Approval of City Council Meeting Minutes of August 14, 2012.
C.AM-5076 Approval of payroll direct deposit & checks #51593 through #51625 for $475,737.42
and benefit checks #51626 through #51634 & wire payments for $124,333.88 for the
period August 1, 2012 through August 15, 2012.
D.AM-5074 Approval of claim checks #133691 through #133823 dated August 16, 2013 for
$362,327.33 and replacement checks #133763 for $3,259.01 and #133803 for $952.90.
E.AM-5052 Interlocal Cooperation Agreement for Public Safety Boat Maintenance and Repair
Services between the City of Edmonds and Snohomish County Fire District #1.
F.(5 Minutes)
AM-5080
Authorization to Sell One (1) 2002 Dodge Stratus.
G.(5 Minutes)
AM-5079
Authorization to Sell Unit 047-STR (1973 Asphalt Tack Wagon)
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H.(5 Minutes)
AM-5078
Authorization to contract with James G. Murphy Auctioneers to sell surplus city
vehicles.
I.AM-5041 Banking Request for Proposals
J.AM-5045 2011 Financial Statement Audit Report - State Auditor's Office
K.AM-5054 Authorization for Mayor to sign Supplemental Agreement #2 with David Evans &
Associates for the 76th Ave. W @ 212th St. SW Intersection Improvement Project.
L.AM-5058 Approval of Right-of-Way, Administrative Settlement and Appraisal Waiver
Procedures on Federal-Aid Projects.
M.AM-5062 Report on final construction costs for the Lift Station 2 Replacement Project and
acceptance of project.
N.AM-5077 Authorization for Mayor to sign Interlocal Agreement with Olympic View Water and
Sewer District (OVWSD) to install sewerline and associated appurtenances as part of
the 224th St. SW Sewer Replacement Project.
O.AM-5066 Report on bids opened July 31, 2012 for the A-Basin Upgrade Project and award of
contract to Moon Construction Co. Inc. ($174,530.96 including sales tax).
P.AM-5065 Report on bids opened August 2, 2012 for the Building Roof Replacement Project and
award of contract to Kruger Sheet Metal ($344,925 including sales tax).
Q.AM-5067 Authorization to award a construction contract to Northshore Paving, Inc. in the
amount of $140,251.23 for the 2012 Waterline Overlay Project.
R.AM-5069 Authorization for Mayor to approve acceptance and recording of Public Pedestrian
Access Easements.
S.AM-5070 Authorization for Mayor to sign Supplemental Agreement No. 2 with Parametrix, Inc.
for the Main St. Decorative Lighting and Sidewalk Enhancements Project.
T.AM-5071 Report on bids opened August 9, 2012 for the Lift Station Rehabilitation Project and
award of contract to Razz Construction in the amount of $3,872,095.20.
U.AM-5073 Authorization to approve easements for the Sewer Lift Station Rehabilitation Project.
V.AM-5039 Renew Domestic Violence Coordinator Position with the City of Mill Creek.
W.AM-5048 Confirmation of the Mayor's appointment of Ian Duncan to the Planning Board.
5.(30 Minutes)
AM-5044
Insurance Briefing from Washington Cities Insurance Authority.
6.Audience Comments (3-minute limit per person)*
*Regarding matters not listed as Public Hearing or Closed Record Review
7.(15 Minutes)
AM-5075
Update on Budget Forcast
8.(10 Minutes)June 2012 Quarterly Financial Report
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8.(10 Minutes)
AM-5043
June 2012 Quarterly Financial Report
9.(10 Minutes)
AM-5042
Ordinance - 2012 August Budget Amendment
10.(5 Minutes)
AM-5046
Savings from Refinancing of GO Bonds
11.(45 Minutes)
AM-5057
Discussion regarding retail only zone in BD1.
12.(45 Minutes)
AM-5061
Discussion regarding step-backs.
13.(15 Minutes)
AM-5056
Report on City Council Committee Meetings of August 14, 2012.
14.(5 Minutes)Mayor's Comments
15.(15 Minutes)City Council Comments
ADJOURN
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AM-5055 4. B.
City Council Meeting
Meeting Date:08/21/2012
Time:Consent
Submitted By:Sandy Chase
Department:City Clerk's Office
Review Committee: Committee Action:
Type: Action
Information
Subject Title
Approval of City Council Meeting Minutes of August 14, 2012.
Recommendation
Review and approval.
Previous Council Action
N/A
Narrative
Attached is a copy of the draft minutes.
Attachments
City Council Draft Minutes 8-14-2012
Form Review
Inbox Reviewed By Date
Mayor Dave Earling 08/17/2012 08:50 AM
Finalize for Agenda Linda Hynd 08/17/2012 09:00 AM
Form Started By: Sandy Chase Started On: 08/15/2012 03:19 PM
Final Approval Date: 08/17/2012
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Edmonds City Council Draft Minutes
August 14, 2012
Page 1
EDMONDS CITY COUNCIL DRAFT MINUTES
August 14, 2012
The Edmonds City Council meeting was called to order at 6:01 p.m. by Mayor Earling in the Council
Chambers, 250 5th Avenue North, Edmonds. The meeting was opened with the flag salute.
ELECTED OFFICIALS PRESENT
Dave Earling, Mayor
Strom Peterson, Council President
Frank Yamamoto, Councilmember
Joan Bloom, Councilmember
Kristiana Johnson, Councilmember
Lora Petso, Councilmember
Adrienne Fraley-Monillas, Councilmember
Diane Buckshnis, Councilmember
STAFF PRESENT
Jim Lawless, Assistant Police Chief
Phil Williams, Public Works Director
Shawn Hunstock, Finance Director
Leonard Yarberry, Building Official
Rob English, City Engineer
Sandy Chase, City Clerk
Jeannie Dines, Recorder
1. APPROVAL OF AGENDA
COUNCILMEMBER BUCKSHNIS MOVED, SECONDED BY COUNCIL PRESIDENT
PETERSON, TO APPROVE THE AGENDA IN CONTENT AND ORDER. MOTION CARRIED
UNANIMOUSLY.
2. APPROVAL OF CONSENT AGENDA ITEMS
Councilmember Bloom requested Item B be removed from the Consent Agenda.
COUNCIL PRESIDENT PETERSON MOVED, SECONDED BY COUNCILMEMBER
YAMAMOTO, TO APPROVE THE REMAINDER OF THE CONSENT AGENDA. MOTION
CARRIED UNANIMOUSLY. The agenda items approved are as follows:
A. ROLL CALL
B. APPROVAL OF CLAIM CHECKS #133554 THROUGH #133690 DATED AUGUST 9,
2012 FOR $500,591.96. APPROVAL OF PAYROLL CHECK #51592 DATED AUGUST 6,
2012 FOR $960.64
ITEM B: APPROVAL OF CITY COUNCIL MEETING MINUTES OF AUGUST 6, 2012
Councilmember Bloom requested the minutes be amended on page 21 to reflect that she voted no on the
motion to delay Items 9 and 10.
COUNCILMEMBER BLOOM MOVED, SECONDED BY COUNCILMEMBER BUCKSHNIS, TO
APPROVE ITEM B AS AMENDED. MOTION CARRIED UNANIMOUSLY.
3. RESOLUTION TO REJECT ALL BIDS RECEIVED ON AUGUST 9, 2012 FOR THE MAIN
STREET DECORATIVE LIGHTING AND SIDEWALK ENHANCEMENTS PROJECT (5TH AVE
TO 6TH AVE)
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Edmonds City Council Draft Minutes
August 14, 2012
Page 2
Public Works Director Phil Williams reported there were four bidders; none of the four bids were
responsive in that the paperwork they submitted was deficient primarily in the area of compliance with
the MBE/WBE goal for the project of 13%. The apparent lower bidder did not meet the goal of 13% and
failed to articulate reasons to justify it, the second lower bidder also did not meet the goal, the third low
bidder apparently met the goal but did not provide the necessary certifications from the subcontractors,
and the fourth bidder failed to meet the goal.
Discussions with the Federal Highway Administration (FHWA) and Washington State Department of
Transportation (WSDOT) have failed to identify a way this could be rectified in a timely manner. The
goal is to begin construction September 10. It was decided the best course of action was to reject all the
bids and re-advertise. WSDOT has approved a two week re-advertisement of the project and staff has
scheduled the bid opening for August 27, 2012. The process requires the Council to pass a resolution
rejecting the first bids.
Councilmember Buckshnis asked whether the Council should have rejected the bids first and then re-
advertised tomorrow. Mr. Williams answered that would have been ideal; often staff brings the Council a
resolution to reject all bids and authorization to re-advertise. In this case staff had the Council’s
authorization to advertise for bids; there are no changes proposed in the project. In order to meet the
schedule, it was imperative to re-advertise as soon as possible. Re-advertising yesterday will allow bids to
be opened August 27 and the Council to consider award of the project at the August 28, 2012 Council
meeting. That will provide adequate time to award the contract, issue notice to proceed, mobilize and
begin the project by September 10 and complete it by November 16.
COUNCILMEMBER FRALEY-MONILLAS MOVED, SECONDED BY COUNCILMEMBER
BUCKSHNIS, TO APPROVE RESOLUTION 1281, A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF EDMONDS, WASHINGTON, TO REJECT ALL BIDS RECEIVED ON
AUGUST 9, 2012 FOR THE MAIN STREET DECORATIVE LIGHTING AND SIDEWALK
ENHANCEMENTS PROJECT. MOTION CARRIED UNANIMOUSLY.
4. AUDIENCE COMMENTS
Alvin Rutledge, Edmonds, recommended elected officials be required to have their signatures notarized.
He recognized Snohomish County has jurisdiction over elections. He also recommended the City adopt an
ethics code.
Roger Hertrich, Edmonds, relayed a rumor that the ferry dock at the end of Main Street was not moving
to the Unocal property and the millions spent on cleanup of the Unocal site were for naught. The rumor he
heard was there is interest in constructing an underpass for ferry loading and spending $50,000 to lobby
the State legislature. He recommended the City work out a plan to either move the ferry or eliminate the
idea completely.
5. MAYOR'S COMMENTS
Mayor Earling reported on the City picnic held today; 140-150 staff members attended. Most directors
and managers were involved with serving food.
6. COUNCIL COMMENTS
Councilmember Petso suggested the Public Safety & Personnel Committee consider the authority and
duties of the Council President and the Committee Chairs as it relates to agenda setting.
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Edmonds City Council Draft Minutes
August 14, 2012
Page 3
Councilmember Johnson reported she represented the Council at the Arts Commission’s summer concert
in the park on Sunday. It was a beautiful day and 500 people attended the concert by Tingstad and
Rumbel. She encouraged the public to attend the remaining two summer concerts.
Council President Peterson relayed the concern over agenda setting was the vote the Council took at the
end of the last week’s meeting regarding step-backs and retail only in the BD1 zone. The reason those
items are not scheduled on tonight’s committee meeting agendas is both staff members were on vacation.
He assured he was not trying to ignore the will of the Council.
COUNCIL PRESIDENT PETERSON MOVED, SECONDED BY COUNCILMEMBER
BUCKSHNIS, TO RECONSIDER THE VOTE TO SEND ITEMS 9 (RETAIL ONLY ZONE IN
BD1) AND 10 (STEP-BACKS) THROUGH COMMITTEE NEXT WEEK AND SCHEDULE THEM
ON THE FOLLOWING COUNCIL MEETING FOR DISCUSSION AND POTENTIAL ACTION.
For Councilmember Fraley-Monillas, Council President Peterson explained if Council wanted these items
to go to committee, he could schedule a special Parks, Planning and Public Works Committee meeting on
Monday, August 20. Councilmember Fraley-Monillas found that a reasonable alternative.
MOTION CARRIED UNANIMOUSLY.
Council President Peterson asked whether the Council wanted to schedule a special Parks, Planning and
Public Works Committee meeting on Monday, August 20 or have the items simply come to full Council.
Councilmember Fraley-Monillas responded she would be satisfied with either of Council President
Peterson’s suggestions or the items could be scheduled for the September committee meeting. Council
President Peterson preferred not to delay these items for a month due to upcoming budget deliberations.
Councilmember Buckshnis commented the items do not necessarily need to be reviewed by committee;
Councilmember Johnson has heard the items at the Planning Board, Councilmember Yamamoto and she
heard it at the EDC and Councilmember Petso understands step-backs.
Councilmember Petso preferred to schedule a special Parks, Planning and Public Works Committee
meeting on Monday, August 20.
COUNCILMEMBER PETSO MOVED, SECONDED BY COUNCILMEMBER FRALEY-
MONILLAS, TO SCHEDULE A SPECIAL PARKS, PLANNING AND PUBLIC WORKS
COMMITTEE MEETING ON MONDAY, AUGUST 20 AT 11:00 A.M. TO DISCUSS THE TWO
ITEMS REFERRED TO COMMITTEE. MOTION CARRIED UNANIMOUSLY.
Council President Peterson advised he will confirm the exact location of the meeting in City Hall with
staff. The meeting will be noticed.
Councilmember Buckshnis reported on the staff picnic, commenting on the number of staff with lengthy
service. Awards were given to employees for 5 – 30 years of service.
Councilmember Fraley-Monillas reported she also attend the staff barbeque and found it a lot of fun to
talk with staff. She thanked the Chamber of Commerce and sponsors of this year’s Taste of Edmonds. She
was a judge and had a wonderful time.
7. ADJOURN
With no further business, the Council meeting was adjourned committee meetings at 6:25 p.m.
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AM-5076 4. C.
City Council Meeting
Meeting Date:08/21/2012
Time:Consent
Submitted For:Shawn Hunstock Submitted By:Nori Jacobson
Department:Finance
Review Committee: Committee Action: Approve for
Consent Agenda
Type: Action
Information
Subject Title
Approval of payroll direct deposit & checks #51593 through #51625 for $475,737.42 and benefit checks
#51626 through #51634 & wire payments for $124,333.88 for the period August 1, 2012 through August
15, 2012.
Recommendation
Approval of payroll and benefit direct deposit, checks & wire payments.
Previous Council Action
N/A
Narrative
In accordance with the State statutes, City payments must be approved by the City Council. Ordinance
#2896 delegates this approval to the Council President who reviews and recommends either approval or
non-approval of expenditures.
Fiscal Impact
Fiscal Year:2012
Revenue:
Expenditure:600,071.30
Fiscal Impact:
Payroll Employee checks & direct deposit $475,737.42
Payroll Benefit checks and wire payments $124,333.88
Total Payroll $600,071.30
Attachments
Benefit Summary Report
Earnings Summary Report
Form Review
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Inbox Reviewed By Date
Finance Shawn Hunstock 08/17/2012 09:11 AM
City Clerk Linda Hynd 08/17/2012 09:12 AM
Mayor Dave Earling 08/17/2012 09:23 AM
Finalize for Agenda Linda Hynd 08/17/2012 09:43 AM
Form Started By: Nori Jacobson Started On: 08/16/2012 02:37 PM
Final Approval Date: 08/17/2012
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AM-5074 4. D.
City Council Meeting
Meeting Date:08/21/2012
Time:Consent
Submitted By:Nori Jacobson
Department:Finance
Review Committee: Committee Action:
Type:
Information
Subject Title
Approval of claim checks #133691 through #133823 dated August 16, 2013 for $362,327.33 and
replacement checks #133763 for $3,259.01 and #133803 for $952.90.
Recommendation
Approval of claim checks.
Previous Council Action
N/A
Narrative
In accordance with the State statutes, City payments must be approved by the City Council. Ordinance
#2896 delegates this approval to the Council President who reviews and recommends either approval or
non-approval of expenditures.
Fiscal Impact
Fiscal Year:2012
Revenue:
Expenditure:362,327.33
Fiscal Impact:
Claims $362,327.33
Replacement checks $4,211.91
Attachments
Claim cks 08-16-12
Project Numbers 08-16-12
Form Review
Inbox Reviewed By Date
Finance Shawn Hunstock 08/17/2012 09:11 AM
City Clerk Linda Hynd 08/17/2012 09:12 AM
Mayor Dave Earling 08/17/2012 09:23 AM
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Mayor Dave Earling 08/17/2012 09:23 AM
Finalize for Agenda Linda Hynd 08/17/2012 09:43 AM
Form Started By: Nori Jacobson Started On: 08/16/2012 08:44 AM
Final Approval Date: 08/17/2012
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08/16/2012
Voucher List
City of Edmonds
1
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133691 8/16/2012 000850 ALDERWOOD WATER DISTRICT 9189 MONTHLY WHOLESALE WATER CHARGES
MONTHLY WHOLESALE WATER CHARGES
411.000.654.534.800.330.00 153,623.50
Total :153,623.50
133692 8/16/2012 061540 ALLIED WASTE SERVICES 3-0197-0800478 FIRE STATION #20 23009 88TH AVE W
FIRE STATION #20 23009 88TH AVE W
001.000.651.519.920.470.00 133.40
PUBLIC WORKS OMC 7110 210TH ST SW3-0197-0800897
PUBLIC WORKS OMC 7110 210TH ST SW
001.000.650.519.910.470.00 26.22
PUBLIC WORKS OMC 7110 210TH ST SW
111.000.653.542.900.470.00 99.64
PUBLIC WORKS OMC 7110 210TH ST SW
411.000.654.534.800.470.00 99.64
PUBLIC WORKS OMC 7110 210TH ST SW
411.000.655.535.800.470.00 99.64
PUBLIC WORKS OMC 7110 210TH ST SW
511.000.657.548.680.470.00 99.64
PUBLIC WORKS OMC 7110 210TH ST SW
411.000.652.542.900.470.00 99.62
FIRE STATION #16 8429 196TH ST SW3-0197-0801132
FIRE STATION #16 8429 196TH ST SW
001.000.651.519.920.470.00 137.89
CLUBHOUSE 6801 N MEADOWDALE RD3-0197-0829729
CLUBHOUSE 6801 N MEADOWDALE RD
001.000.651.519.920.470.00 60.02
Total :855.71
133693 8/16/2012 001528 AM TEST INC 71631 SAMPLE NUMBERS TESTING
SAMPLE NUMBERS TESTING
411.000.656.538.800.410.31 75.00
Total :75.00
133694 8/16/2012 068857 AMEC EARTH & ENVIRONMENTAL INC K11571759 TASK ORDER 12-01:FISH EXCLUSION
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08/16/2012
Voucher List
City of Edmonds
2
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133694 8/16/2012 (Continued)068857 AMEC EARTH & ENVIRONMENTAL INC
Task Order 12-01: Fish Exclusion
411.000.652.542.900.410.00 620.00
Total :620.00
133695 8/16/2012 069751 ARAMARK UNIFORM SERVICES 655-6332321 UNIFORM SERVICES
PARK MAINTENANCE UNIFORM SERVICES
001.000.640.576.800.240.00 27.45
9.5% Sales Tax
001.000.640.576.800.240.00 2.61
Total :30.06
133696 8/16/2012 069751 ARAMARK UNIFORM SERVICES 655-6332327 21580001
UNIFORMS
411.000.656.538.800.240.00 57.50
9.5% Sales Tax
411.000.656.538.800.240.00 5.46
Total :62.96
133697 8/16/2012 064343 AT&T 425-776-5316 PARKS FAX MODEM
PARKS FAX MODEM
001.000.640.576.800.420.00 45.45
Total :45.45
133698 8/16/2012 064807 ATS AUTOMATION INC I003702 SR CENTER -VAV TUX CONTROLLER
SR CENTER -VAV TUX CONTROLLER
001.000.651.519.920.310.00 395.13
9.5% Sales Tax
001.000.651.519.920.310.00 37.54
Total :432.67
133699 8/16/2012 001795 AUTOGRAPHICS 78516 BANNER DATE CHANGE BIRD FEST
Date change on Bird Fest banner for 2012
120.000.310.575.420.490.00 50.00
9.5% Sales Tax
120.000.310.575.420.490.00 4.75
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Voucher List
City of Edmonds
3
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
(Continued)Total :54.75133699 8/16/2012 001795 001795 AUTOGRAPHICS
133700 8/16/2012 070305 AUTOMATIC FUNDS TRANSFER 65843 OUT SOURCING OF UTILITY BILLS
UB Outsourcing area #800 Printing
411.000.652.542.900.490.00 114.92
UB Outsourcing area #800 Printing
411.000.654.534.800.490.00 114.92
UB Outsourcing area #800 Printing
411.000.655.535.800.490.00 118.39
UB Outsourcing area #800 Postage
411.000.654.534.800.420.00 386.04
UB Outsourcing area #800 Postage
411.000.655.535.800.420.00 386.03
9.5% Sales Tax
411.000.652.542.900.490.00 10.92
9.5% Sales Tax
411.000.654.534.800.490.00 10.92
9.5% Sales Tax
411.000.655.535.800.490.00 11.24
Total :1,153.38
133701 8/16/2012 001801 AUTOMATIC WILBERT VAULT CO 23778 BURIAL SUPPLIES
BURIAL SUPPLIES: DOWNEY
130.000.640.536.200.340.00 405.00
BURIAL SUPPLIES23853
BURIAL SUPPLIES: BLUE
130.000.640.536.200.340.00 405.00
BURIAL SUPPLIES23974
BURIAL SUPPLIES: NILSEN
130.000.640.536.200.340.00 405.00
Total :1,215.00
133702 8/16/2012 074130 BEADLE, ANGELA BEADLE0809 REFUND
RETURN OF DAMAGE DEPOSIT
001.000.000.239.200.000.00 450.00
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Voucher List
City of Edmonds
4
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
(Continued)Total :450.00133702 8/16/2012 074130 074130 BEADLE, ANGELA
133703 8/16/2012 002500 BLUMENTHAL UNIFORMS & EQUIP 935492 INV#935492 - EDMONDS PD - LEE
2ND CHANCE SUMMIT II VEST
001.000.410.521.220.240.00 725.00
9.5% Sales Tax
001.000.410.521.220.240.00 68.88
INV#943108 - EDMONDS PD -HAWLEY943108
PATROL JACKET W/FLEECE
001.000.410.521.220.240.00 400.00
CLOTH NAME TAGS "HAWLEY"
001.000.410.521.220.240.00 9.90
SEW NAME EMBLEM ON JACKET
001.000.410.521.220.240.00 1.00
APPLY HEAT STAMP TO JACKET
001.000.410.521.220.240.00 12.00
SEW BADGE EMBLEM ON JACKET
001.000.410.521.220.240.00 2.00
SEW PR OF CORP CHEVRONS
001.000.410.521.220.240.00 5.00
CORP CHEVRONS
001.000.410.521.220.240.00 5.90
9.5% Sales Tax
001.000.410.521.220.240.00 41.40
INV#943108-80 REFUND OVER CHG943108-80
-REFUND SEWING OF NAME-JACKET
001.000.410.521.220.240.00 -1.00
REFUND CHG OF HEAT STAMP
001.000.410.521.220.240.00 -12.00
REFUND SEWING OF BADGE-JACKET
001.000.410.521.220.240.00 -2.00
9.5% Sales Tax
001.000.410.521.220.240.00 -1.43
Total :1,254.65
133704 8/16/2012 065739 BOBBY WOLFORD TRUCKING &052940 Storm - Dump Fees
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City of Edmonds
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8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133704 8/16/2012 (Continued)065739 BOBBY WOLFORD TRUCKING &
Storm - Dump Fees
411.000.652.542.320.490.00 47.25
Total :47.25
133705 8/16/2012 074131 BRAINARD, LARRY BRAINARD0806 REFUND
REFUND BY CUSTOMER REQUEST
001.000.000.239.200.000.00 36.00
Total :36.00
133706 8/16/2012 003001 BUILDERS SAND & GRAVEL 298472 SAND
SAND
001.000.640.576.800.310.00 375.00
9.5% Sales Tax
001.000.640.576.800.310.00 35.63
Total :410.63
133707 8/16/2012 068484 CEMEX LLC 9424277744 Roadway - Asphalt
Roadway - Asphalt
111.000.653.542.310.310.00 105.00
9.5% Sales Tax
111.000.653.542.310.310.00 9.98
Roadway - Asphalt9424285784
Roadway - Asphalt
111.000.653.542.310.310.00 1,325.00
9.5% Sales Tax
111.000.653.542.310.310.00 125.88
Roadway - Asphalt9424285785
Roadway - Asphalt
111.000.653.542.310.310.00 751.40
9.5% Sales Tax
111.000.653.542.310.310.00 71.38
Roadway - Asphalt9424285786
Roadway - Asphalt
111.000.653.542.310.310.00 750.00
9.5% Sales Tax
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08/16/2012
Voucher List
City of Edmonds
6
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133707 8/16/2012 (Continued)068484 CEMEX LLC
111.000.653.542.310.310.00 71.25
Roadway - Asphalt9424286787
Roadway - Asphalt
111.000.653.542.310.310.00 282.10
9.5% Sales Tax
111.000.653.542.310.310.00 26.80
Roadway - Asphalt9424303349
Roadway - Asphalt
111.000.653.542.310.310.00 1,320.00
9.5% Sales Tax
111.000.653.542.310.310.00 125.41
Roadway - Asphalt9424313094
Roadway - Asphalt
111.000.653.542.310.310.00 1,285.00
9.5% Sales Tax
111.000.653.542.310.310.00 122.08
Total :6,371.28
133708 8/16/2012 003510 CENTRAL WELDING SUPPLY RN07120987 2954000
CYLINDER RENTAL
411.000.656.538.800.450.21 55.00
9.5% Sales Tax
411.000.656.538.800.450.21 5.23
Total :60.23
133709 8/16/2012 064291 CENTURY LINK 206-Z02-0478 TELEMETRY
TELEMETRY
411.000.656.538.800.420.00 138.73
Total :138.73
133710 8/16/2012 065682 CHS ENGINEERS LLC 450901-1207 E9GA.SERVICES THRU JULY 2012
E9GA.Services thru July 2012
412.300.630.594.320.410.00 9,023.05
Total :9,023.05
6Page:
Packet Page 20 of 393
08/16/2012
Voucher List
City of Edmonds
7
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133711 8/16/2012 019215 CITY OF LYNNWOOD 9564 INV#9564 CUST#47 -EDMONDS PD
NARCOTICS SGT APRIL-JUNE 2012
104.000.410.521.210.510.00 9,790.65
INV#9566 CUST#45 -EDMONDS PD9566
NEXTEL PHONE FOR NARCS 07/2012
104.000.410.521.210.420.00 57.15
Total :9,847.80
133712 8/16/2012 022200 CITY OF MOUNTLAKE TERRACE 2355 E2FD.50% OF COSTS-MCALEER CREEK CULVERT
E2FD.50% of costs-McAleer Creek Culvert
412.200.630.594.320.410.00 6,925.13
E2FD.QUARTER 2 EXPENSES2356
E2FD.Quarter 2 Expenses
412.200.630.594.320.410.00 2,900.00
Total :9,825.13
133713 8/16/2012 022200 CITY OF MOUNTLAKE TERRACE 2363 FALL CRAZE POSTAGE
FALL CRAZE POSTAGE
001.000.640.574.200.420.00 6,725.18
Total :6,725.18
133714 8/16/2012 004095 COASTWIDE LABS W2455422 SUPPLIES
LINERS, TOILET TISSUE, ETC.
001.000.640.576.800.310.00 1,812.76
9.5% Sales Tax
001.000.640.576.800.310.00 172.21
Total :1,984.97
133715 8/16/2012 004095 COASTWIDE LABS W2450382 Library - 4x8 Mat
Library - 4x8 Mat
001.000.651.519.920.310.00 144.67
9.5% Sales Tax
001.000.651.519.920.310.00 13.74
Recycle - Trash LinersW2457492-1
Recycle - Trash Liners
411.000.654.537.900.490.00 26.49
7Page:
Packet Page 21 of 393
08/16/2012
Voucher List
City of Edmonds
8
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133715 8/16/2012 (Continued)004095 COASTWIDE LABS
9.5% Sales Tax
411.000.654.537.900.490.00 2.52
Fac Maint - Cleaner, Floor Finish,W2459821
Fac Maint - Cleaner, Floor Finish,
001.000.651.519.920.310.00 490.03
9.5% Sales Tax
001.000.651.519.920.310.00 46.55
Total :724.00
133716 8/16/2012 072848 COPIERS NW INV730612 INV#INV730612 ACCT#HMH636 -EDMONDS PD
COPIER RENTAL 07/05 TO 08/04/12
001.000.410.521.100.450.00 226.77
9.5% Sales Tax
001.000.410.521.100.450.00 21.54
INV#INV730613 ACCT#HMH636 -EDMONDS PDINV730613
BLACK COPIES 07/05 TO 08/04/12
001.000.410.521.100.450.00 49.82
COLOR COPIES 07/05 TO 08/04/12
001.000.410.521.100.450.00 106.88
9.5% Sales Tax
001.000.410.521.100.450.00 14.89
Total :419.90
133717 8/16/2012 063519 CUZ CONCRETE PRODUCTS INC 206099 Sewer - Manhole Adjust Rings
Sewer - Manhole Adjust Rings
411.000.655.535.800.310.00 199.84
9.5% Sales Tax
411.000.655.535.800.310.00 18.98
Storm - Catch Basins206100
Storm - Catch Basins
411.000.652.542.400.310.00 642.32
9.5% Sales Tax
411.000.652.542.400.310.00 61.02
Total :922.16
8Page:
Packet Page 22 of 393
08/16/2012
Voucher List
City of Edmonds
9
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133718 8/16/2012 074132 DAVISON, BLAINE DAVISON0807 REFUND
REFUND BY CUSTOMER REQUEST
001.000.000.239.200.000.00 56.00
Total :56.00
133719 8/16/2012 064531 DINES, JEANNIE 12-3294 MINUTE TAKING
7/31 & 8/6 Council Minutes
001.000.250.514.300.410.00 504.00
Total :504.00
133720 8/16/2012 061580 ECKSTROM INDUSTRIES 00049292 1948
DOOR HARWARE
411.000.656.538.800.310.21 338.00
9.2% Sales Tax
411.000.656.538.800.310.21 31.10
Total :369.10
133721 8/16/2012 007625 EDMONDS ARTS FESTIVAL EAFF2012 TOURISM PROMOTION AGREEMENT
TOURISM PROMOTION CONTRACT
123.000.640.573.100.410.00 1,000.00
Total :1,000.00
133722 8/16/2012 007675 EDMONDS AUTO PARTS 13625 SUPPLIES
OIL, ETC.
001.000.640.576.800.310.00 67.96
9.5% Sales Tax
001.000.640.576.800.310.00 6.46
FUEL FILTER13646
FUEL FILTER
130.000.640.536.500.310.00 9.10
9.5% Sales Tax
130.000.640.536.500.310.00 0.86
AIR FILTER13654
AIR FILTER
130.000.640.536.500.310.00 27.88
9.5% Sales Tax
9Page:
Packet Page 23 of 393
08/16/2012
Voucher List
City of Edmonds
10
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133722 8/16/2012 (Continued)007675 EDMONDS AUTO PARTS
130.000.640.536.500.310.00 2.65
Total :114.91
133723 8/16/2012 008705 EDMONDS WATER DIVISION 1-00655 LIFT STATION #7 121 W DAYTON ST
LIFT STATION #7 121 W DAYTON ST
411.000.655.535.800.470.00 29.57
LIFT STATION #8 113 RAILROAD AVE1-00925
LIFT STATION #8 113 RAILROAD AVE
411.000.655.535.800.470.00 32.11
LIFT STATION #1 105 CASPERS ST1-01950
LIFT STATION #1 105 CASPERS ST
411.000.655.535.800.470.00 29.57
OLD PUBLIC WORKS 200 DAYTON ST1-03950
OLD PUBLIC WORKS 200 DAYTON ST
411.000.654.534.800.470.00 479.34
OLD PUBLIC WORKS SHOP METER1-05350
OLD PUBLIC WORKS SHOP METER
411.000.654.534.800.470.00 66.53
LIFT STATION #6 100 PINE ST1-05705
LIFT STATION #6 100 PINE ST
411.000.655.535.800.470.00 62.73
CITY HALL 121 5TH AVE N1-13975
CITY HALL 121 5TH AVE N
001.000.651.519.920.470.00 480.78
CITY HALL 121 5TH AVE N1-14000
CITY HALL 121 5TH AVE N
001.000.651.519.920.470.00 98.72
Total :1,279.35
133724 8/16/2012 068803 EJ USA INC 3513315 Sewer Inventory - S-MHCI-25.25-020
Sewer Inventory - S-MHCI-25.25-020
411.000.655.535.800.340.00 1,506.89
Inventory - S-MHCI-25.25-010
411.000.655.535.800.340.00 1,506.89
NON INVENTORY - S-MHCI-12-010
10Page:
Packet Page 24 of 393
08/16/2012
Voucher List
City of Edmonds
11
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133724 8/16/2012 (Continued)068803 EJ USA INC
411.000.655.535.800.310.00 294.75
NON INVENTORY - S-MHCI-12-020
411.000.655.535.800.310.00 294.75
9.5% Sales Tax
411.000.655.535.800.340.00 286.31
9.5% Sales Tax
411.000.655.535.800.310.00 56.00
Total :3,945.59
133725 8/16/2012 008812 ELECTRONIC BUSINESS MACHINES 078575 COPIER CHARGES C1030
Monthly color & b/w charges C1030
001.000.220.516.100.450.00 5.86
Monthly color & b/w charges C1030
001.000.610.519.700.450.00 5.87
Monthly color & b/w charges C1030
001.000.210.513.100.450.00 5.83
9.5% Sales Tax
001.000.220.516.100.450.00 0.56
9.5% Sales Tax
001.000.610.519.700.450.00 0.56
9.5% Sales Tax
001.000.210.513.100.450.00 0.55
Total :19.23
133726 8/16/2012 008812 ELECTRONIC BUSINESS MACHINES 078572 Meter charges for Planning dept. C1030
Meter charges for Planning dept. C1030
001.000.620.558.800.450.00 45.46
9.5% Sales Tax
001.000.620.558.800.450.00 4.32
Meter charges for Building Dept. C1030078573
Meter charges for Building Dept. C1030
001.000.620.558.800.450.00 16.71
9.5% Sales Tax
001.000.620.558.800.450.00 1.59
11Page:
Packet Page 25 of 393
08/16/2012
Voucher List
City of Edmonds
12
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
(Continued)Total :68.08133726 8/16/2012 008812 008812 ELECTRONIC BUSINESS MACHINES
133727 8/16/2012 008812 ELECTRONIC BUSINESS MACHINES 078574 Additional images Council Office Copier
Additional images Council Office Copier
001.000.110.511.100.490.00 2.95
Total :2.95
133728 8/16/2012 071572 EVIDENT CRIME SCENE PRODUCTS 70240A INV#70240A - EDMONDS PD
58MM CLEAR UV FILTER
001.000.410.521.210.310.00 22.00
58MM ORANGE FILTER
001.000.410.521.210.310.00 27.00
58MM RED FILTER
001.000.410.521.210.310.00 27.00
58MM YELLOW FILTER
001.000.410.521.210.310.00 27.00
TYVEK COVERALL - LARGE
001.000.410.521.210.310.00 35.00
TYVEK BOOT COVERS
001.000.410.521.210.310.00 24.00
20 3M RESPIRATORS N-95
001.000.410.521.210.310.00 29.00
Freight
001.000.410.521.210.310.00 20.00
Total :211.00
133729 8/16/2012 074134 FARRELL, HEATHER BLD20120586 Online permit voided - not in City
Online permit voided - not in City
001.000.000.257.620.000.00 95.00
Total :95.00
133730 8/16/2012 066378 FASTENAL COMPANY WAMOU26278 SUPPLIES
SUPPLIES
001.000.640.576.800.310.00 10.87
9.5% Sales Tax
001.000.640.576.800.310.00 1.03
12Page:
Packet Page 26 of 393
08/16/2012
Voucher List
City of Edmonds
13
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133730 8/16/2012 (Continued)066378 FASTENAL COMPANY
SUPPLIESWAMOU26380
SUPPLIES
001.000.640.576.800.310.00 21.50
9.5% Sales Tax
001.000.640.576.800.310.00 2.04
Total :35.44
133731 8/16/2012 066378 FASTENAL COMPANY WAMOU26328 Fac Maint - Socket Set Supplies
Fac Maint - Socket Set Supplies
001.000.651.519.920.350.00 79.27
9.5% Sales Tax
001.000.651.519.920.350.00 7.53
Total :86.80
133732 8/16/2012 009815 FERGUSON ENTERPRISES INC 0345466 Water Meter Inventory - #2034~
Water Meter Inventory - #2034~
411.000.654.534.800.342.00 2,626.00
9.5% Sales Tax
411.000.654.534.800.342.00 249.47
Water Inventory - #2034 Over ChargeCM083297
Water Inventory - #2034 Over Charge
411.000.654.534.800.342.00 -200.90
9.5% Sales Tax
411.000.654.534.800.342.00 -19.09
Total :2,655.48
133733 8/16/2012 067004 FINE LINE INDUSTRIAL PRODUCTS 21859-00 5687
LEVEL TRANSMITTER
411.000.656.538.800.310.22 1,120.00
Freight
411.000.656.538.800.310.22 20.49
9.5% Sales Tax
411.000.656.538.800.310.22 108.35
Total :1,248.84
13Page:
Packet Page 27 of 393
08/16/2012
Voucher List
City of Edmonds
14
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133734 8/16/2012 074062 FITNESS INDUSTRIOUS LLC XFIT08092012 XFIT CAMP NUTRITION CLASS
XFIT CAMP NUTRITION CLASS 8/9/12
001.000.640.574.200.410.00 300.00
Total :300.00
133735 8/16/2012 011900 FRONTIER 425-775-1344 BEACH RANGER PHONE @ FISHING PIER
BEACH RANGER PHONE @ FISHING PIER
001.000.640.574.350.420.00 54.45
Total :54.45
133736 8/16/2012 011900 FRONTIER 253-011-1177 PUBLIC WORKS OMC RADIO LINE
PUBLIC WORKS OMC RADIO LINE TO FIVE
001.000.650.519.910.420.00 5.48
PUBLIC WORKS OMC RADIO LINE TO FIVE
111.000.653.542.900.420.00 20.81
PUBLIC WORKS OMC RADIO LINE TO FIVE
411.000.654.534.800.420.00 20.81
PUBLIC WORKS OMC RADIO LINE TO FIVE
411.000.655.535.800.420.00 20.81
PUBLIC WORKS OMC RADIO LINE TO FIVE
511.000.657.548.680.420.00 20.81
PUBLIC WORKS OMC RADIO LINE TO FIVE
411.000.652.542.900.420.00 20.78
CLUBHOUSE ALARM LINES 6801 MEADOWDALE RD425-745-4313
CLUBHOUSE FIRE AND INTRUSION ALARM
001.000.651.519.920.420.00 107.45
UTILITY BILLING RADIO LINE425-775-7865
UTILITY BILLING RADIO LINE TO FIVE
411.000.654.534.800.420.00 53.81
LIFT STATION #7 VG SPECIAL ACCESS LINE425-776-2742
LIFT STATION #7 V/G SPECIAL ACCESS LINE
411.000.655.535.800.420.00 31.35
Total :302.11
133737 8/16/2012 011480 GAYDOS, KEN ICPC JULY 2012 GAYDOS REIMBURSEMENT ICPC CONF JULY
REGISTRATION -ICPC CONFERENCE SPOKANE
14Page:
Packet Page 28 of 393
08/16/2012
Voucher List
City of Edmonds
15
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133737 8/16/2012 (Continued)011480 GAYDOS, KEN
001.000.410.521.400.430.00 195.00
LODGING FOR 5 NIGHTS @ $123.77
001.000.410.521.400.430.00 618.85
PARKING FOR 5 DAYS AT HOTEL @ $
001.000.410.521.400.430.00 32.60
MILEAGE PRIVATE VEHICLE - 592 MILES
001.000.410.521.400.430.00 328.56
LUNCH - 7/8/12
001.000.410.521.400.430.00 6.77
DINNER - 7/8/12
001.000.410.521.400.430.00 24.40
LUNCH 7/10/12
001.000.410.521.400.430.00 10.52
DINNER 7/10/12
001.000.410.521.400.430.00 18.20
DINNER - 7/11/12
001.000.410.521.400.430.00 24.00
Total :1,258.90
133738 8/16/2012 072515 GOOGLE INC 2877031 C/A #396392 MESSAGE DISCOVERY BILLING
Internet Anti-Virus &Spam Maint Fee
001.000.310.518.880.480.00 240.00
Total :240.00
133739 8/16/2012 012199 GRAINGER 9887003425 SUPPLIES
BALL VALVES, HOSE/PIPE, ETC.
001.000.640.576.800.310.00 159.82
9.5% Sales Tax
001.000.640.576.800.310.00 15.19
Total :175.01
133740 8/16/2012 012199 GRAINGER 9882844948 Fac Maint - Radial Bearing, Straight
Fac Maint - Radial Bearing, Straight
001.000.651.519.920.310.00 143.27
9.5% Sales Tax
15Page:
Packet Page 29 of 393
08/16/2012
Voucher List
City of Edmonds
16
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133740 8/16/2012 (Continued)012199 GRAINGER
001.000.651.519.920.310.00 13.59
Fac Maint - Motor, V Belt, Ear Plugs9884741175
Fac Maint - Motor, V Belt, Ear Plugs
001.000.651.519.920.310.00 94.75
9.2% Sales Tax
001.000.651.519.920.310.00 8.71
Fac Maint Returns9890730485
Fac Maint Returns
001.000.651.519.920.310.00 -31.61
9.5% Sales Tax
001.000.651.519.920.310.00 -2.99
Fac Maint - Radial Bearing9891617939
Fac Maint - Radial Bearing
001.000.651.519.920.310.00 17.00
9.3% Sales Tax
001.000.651.519.920.310.00 1.57
Total :244.29
133741 8/16/2012 061410 GRCC/WETRC 121040 WETRC - Basic Field Hydraulics -S Long
WETRC - Basic Field Hydraulics -S Long
411.000.655.535.800.490.00 335.00
WETRC - Basic Field Hydraulics121041
WETRC - Basic Field Hydraulics
411.000.655.535.800.490.00 335.00
Total :670.00
133742 8/16/2012 012560 HACH COMPANY 7872650 112830
LBOD PROBE/CABLE
411.000.656.538.800.310.22 868.00
9.5% Sales Tax
411.000.656.538.800.310.22 82.46
Total :950.46
133743 8/16/2012 074128 HANBY, MATT 0516928 REFUND SPAY/NEUTER REFUND #0516928
SPAY/NEUTER REFUND #8462
16Page:
Packet Page 30 of 393
08/16/2012
Voucher List
City of Edmonds
17
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133743 8/16/2012 (Continued)074128 HANBY, MATT
001.000.000.343.930.000.00 50.00
Total :50.00
133744 8/16/2012 060985 HARRINGTON INDUSTRIAL PLASTICS 007D6046 036570
FLOWMETER
411.000.656.538.800.310.21 376.28
Freight
411.000.656.538.800.310.21 13.40
Total :389.68
133745 8/16/2012 010900 HD FOWLER CO INC C281634 WATER -RETURN LEAD SUPPLIES
WATER -RETURN LEAD SUPPLIES
411.000.654.534.800.310.00 -2,151.86
9.3% Sales Tax
411.000.654.534.800.310.00 -200.48
Water - Inventory - ~I3152082
Water - Inventory - ~
411.000.654.534.800.341.00 552.42
Inventory ~
411.000.654.534.800.341.00 296.96
Water Supplies - Meter Boxes,Box Lids
411.000.654.534.800.310.00 3,739.34
9.5% Sales Tax
411.000.654.534.800.341.00 80.69
9.5% Sales Tax
411.000.654.534.800.310.00 355.24
WATER - PARTS SUPPLIESI3166570
WATER - PARTS SUPPLIES
411.000.654.534.800.310.00 2,151.28
9.5% Sales Tax
411.000.654.534.800.310.00 204.37
WATER - METER BOXESI3187716
WATER - METER BOXES
411.000.654.534.800.310.00 974.80
9.5% Sales Tax
17Page:
Packet Page 31 of 393
08/16/2012
Voucher List
City of Edmonds
18
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133745 8/16/2012 (Continued)010900 HD FOWLER CO INC
411.000.654.534.800.310.00 92.60
Total :6,095.36
133746 8/16/2012 072647 HERRERA ENVIRONMENTAL 31282 E1FN.SERVICES THRU 07/27/12
E1FN.Services thru 7/27/12
412.200.630.594.320.410.00 14,382.95
Total :14,382.95
133747 8/16/2012 070896 HSBC BUSINESS SOLUTIONS 8941 Fac Maint - Sponges, Blocks, Magic
Fac Maint - Sponges, Blocks, Magic
001.000.651.519.920.310.00 279.16
PW - Soaps
001.000.651.519.920.310.00 53.74
Water Sewer - Supplies
411.000.654.534.800.310.00 14.85
Water Sewer - Supplies
411.000.655.535.800.310.00 14.84
Svc Fees
001.000.651.519.920.310.00 3.46
9.5% Sales Tax
001.000.651.519.920.310.00 5.11
9.5% Sales Tax
411.000.654.534.800.310.00 1.41
9.5% Sales Tax
411.000.655.535.800.310.00 1.41
Fac Maint Return Merchandise8941
Fac Maint Return Merchandise
001.000.651.519.920.310.00 -28.79
Total :345.19
133748 8/16/2012 073548 INDOFF INCORPORATED 2129205 226961
BINDERS/DIVIDERS/WRITING PADS
411.000.656.538.800.310.41 264.89
9.5% Sales Tax
411.000.656.538.800.310.41 25.17
18Page:
Packet Page 32 of 393
08/16/2012
Voucher List
City of Edmonds
19
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
(Continued)Total :290.06133748 8/16/2012 073548 073548 INDOFF INCORPORATED
133749 8/16/2012 069040 INTERSTATE AUTO PARTS 560030 Fleet Parts Inventory - 4 Wave Rotors
Fleet Parts Inventory - 4 Wave Rotors
511.000.657.548.680.340.40 346.04
Shop Tool
511.000.657.548.680.350.00 28.45
9.5% Sales Tax
511.000.657.548.680.340.40 32.88
9.5% Sales Tax
511.000.657.548.680.350.00 2.70
Unit eq85sd - Quasar 36 QG P LED (6560160
Unit eq85sd - Quasar 36 QG P LED (6
511.100.657.594.480.640.00 569.70
9.5% Sales Tax
511.100.657.594.480.640.00 54.12
Total :1,033.89
133750 8/16/2012 014940 INTERSTATE BATTERY SYSTEMS 709565 SUPPLIES
DIAMOND BACK BLK/CLEAR
001.000.640.576.800.310.00 39.48
9.5% Sales Tax
001.000.640.576.800.310.00 3.75
Total :43.23
133751 8/16/2012 014940 INTERSTATE BATTERY SYSTEMS 707913 Fleet Shop Supplies -Nylon Split Loom
Fleet Shop Supplies -Nylon Split Loom
511.000.657.548.680.310.00 13.10
9.5% Sales Tax
511.000.657.548.680.310.00 1.24
Total :14.34
133752 8/16/2012 069366 ISSAQUAH HONDA KUBOTA 19437 CEMETERY WALKER MOWER
CEMETERY WALKER MOWER
130.000.640.594.360.640.00 15,832.00
9.5% Sales Tax
19Page:
Packet Page 33 of 393
08/16/2012
Voucher List
City of Edmonds
20
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133752 8/16/2012 (Continued)069366 ISSAQUAH HONDA KUBOTA
130.000.640.594.360.640.00 1,504.04
Total :17,336.04
133753 8/16/2012 068401 KING CO OFFICE OF FINANCE WLRD WRIA 8 PROJECT 1001363
INTERLOCAL AGREEMENT WATERSHED PLANNING
411.000.652.542.900.510.00 4,406.00
Total :4,406.00
133754 8/16/2012 017050 KWICK'N KLEEN CAR WASH 11072011-01 (7-2012)INV#11072011-01 (7-2012) -EDMONDS PD
28 CAR WASHES @ $5.03 07/2012
001.000.410.521.220.480.00 241.44
Total :241.44
133755 8/16/2012 074135 LAFAVE, CAROLYN 8/14/2012 MAYOR'S BBQ
Food & decorations for Mayor's annual
001.000.220.516.100.490.00 660.62
Total :660.62
133756 8/16/2012 067725 LES SCHWAB TIRE CENTER 230635 Unit 55 - Flat Repair
Unit 55 - Flat Repair
511.000.657.548.680.480.00 34.75
9.5% Sales Tax
511.000.657.548.680.480.00 3.30
Total :38.05
133757 8/16/2012 073603 LIGHTHOUSE LAW GROUP PLLC Aug-12 08-12 LEGALS FEES
08-12 Legal fees
001.000.360.515.100.410.00 32,000.00
Total :32,000.00
133758 8/16/2012 018950 LYNNWOOD AUTO PARTS INC 661027 Unit 16 - Oil Filter
Unit 16 - Oil Filter
511.000.657.548.680.310.00 3.38
9.5% Sales Tax
511.000.657.548.680.310.00 0.32
Unit 19 - Lmp Bulbs (10)661160
20Page:
Packet Page 34 of 393
08/16/2012
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City of Edmonds
21
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133758 8/16/2012 (Continued)018950 LYNNWOOD AUTO PARTS INC
Unit 19 - Lmp Bulbs (10)
511.000.657.548.680.310.00 9.10
9.5% Sales Tax
511.000.657.548.680.310.00 0.86
Fleet Supplies661221
Fleet Supplies
511.000.657.548.680.311.00 30.75
9.5% Sales Tax
511.000.657.548.680.311.00 2.92
Unit 139 - Oil Filter661284
Unit 139 - Oil Filter
511.000.657.548.680.310.00 5.46
9.5% Sales Tax
511.000.657.548.680.310.00 0.52
Unit 495 - Ignition Coil661433
Unit 495 - Ignition Coil
511.000.657.548.680.310.00 19.35
9.5% Sales Tax
511.000.657.548.680.310.00 1.84
Unit 23 - Spark Plugs661787
Unit 23 - Spark Plugs
511.000.657.548.680.310.00 7.32
9.5% Sales Tax
511.000.657.548.680.310.00 0.70
Unit 76 - Fuel Filter662539
Unit 76 - Fuel Filter
511.000.657.548.680.310.00 15.23
9.5% Sales Tax
511.000.657.548.680.310.00 1.45
Total :99.20
133759 8/16/2012 066191 MACLEOD RECKORD 6550 PROFESSIONAL SERVICES/CITY PARK
PROFESSIONAL SERVICES~
125.000.640.575.500.410.00 490.00
21Page:
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City of Edmonds
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Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
(Continued)Total :490.00133759 8/16/2012 066191 066191 MACLEOD RECKORD
133760 8/16/2012 071140 MAD SCIENCE OF KING COUNTY MADSCIENCE15195 MAD SCIENCE CAMP
MAD SCIENCE CAMP #15195
001.000.640.574.200.410.00 2,616.00
Total :2,616.00
133761 8/16/2012 074133 MCCABE, SUE MCCABE0813 REFUND
REFUND DUE TO MEDICAL REASONS
001.000.000.239.200.000.00 82.00
Total :82.00
133762 8/16/2012 020039 MCMASTER-CARR SUPPLY CO 33411216 123106800
STAINLESS COUPLING/HOIST RING
411.000.656.538.800.310.21 268.34
Freight
411.000.656.538.800.310.21 7.11
12310680033411282
CONDUIT FITTING/GREASE FITTINGS
411.000.656.538.800.310.21 254.98
Freight
411.000.656.538.800.310.21 5.54
Total :535.97
133763 8/16/2012 073865 MICHELS CORPORATION E1FI.Ret Release E1FI.RETAINAGE RELEASE
E1FI.Retainage Release
412.200.000.223.400.000.00 3,259.01
Total :3,259.01
133764 8/16/2012 063773 MICROFLEX 00020759 07-12 TAX AUDIT PROGRAM
TAX AUDIT PROGRAM
001.000.310.514.230.410.00 103.50
Total :103.50
133765 8/16/2012 020900 MILLERS EQUIP & RENT ALL INC 152637 CHAINSAW PARTS
SPARK PLUGS,BAR TOOL MOUNTS
001.000.640.576.800.310.00 11.93
22Page:
Packet Page 36 of 393
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City of Edmonds
23
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133765 8/16/2012 (Continued)020900 MILLERS EQUIP & RENT ALL INC
9.5% Sales Tax
001.000.640.576.800.310.00 1.13
CHAIN SAW PARTS152720
BLADE BALANCER, GUARD,OIL CAP
001.000.640.576.800.310.00 19.90
9.5% Sales Tax
001.000.640.576.800.310.00 1.89
Total :34.85
133766 8/16/2012 074052 MOTHER NATURE'S ORGANICS INC 18109 X FIT PRODUCE BOXES
PRODUCE BOXES FOR X FIT CAMP
001.000.640.574.200.310.00 1,024.00
Total :1,024.00
133767 8/16/2012 072833 MVP AUG 2012 AUGUST 2012 - EDMONDS PD
CD OF POLICE AWARDS CEREMONY
001.000.410.521.100.310.00 150.00
Sales Tax
001.000.410.521.100.310.00 13.35
Total :163.35
133768 8/16/2012 064570 NATIONAL SAFETY INC 0325326-IN Sewer - GX2009 Gas W/ Charger
Sewer - GX2009 Gas W/ Charger
411.000.655.535.800.310.00 1,251.00
Freight
411.000.655.535.800.310.00 12.54
9.5% Sales Tax
411.000.655.535.800.310.00 120.05
Sewer -Heavy Duty NTRLE Work Gloves0325950-IN
Sewer -Heavy Duty NTRLE Work Gloves
411.000.655.535.800.310.00 480.00
9.5% Sales Tax
411.000.655.535.800.310.00 45.60
Total :1,909.19
23Page:
Packet Page 37 of 393
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City of Edmonds
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Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133769 8/16/2012 024302 NELSON PETROLEUM 0466843-IN Fleet Return Delo Oil
Fleet Return Delo Oil
511.000.657.548.680.340.21 -1,286.38
9.5% Sales Tax
511.000.657.548.680.340.21 -122.21
Unit 138 - Filter0469267-IN
Unit 138 - Filter
511.000.657.548.680.310.00 44.91
Inventory Filters
511.000.657.548.680.340.40 134.05
9.5% Sales Tax
511.000.657.548.680.310.00 4.27
9.5% Sales Tax
511.000.657.548.680.340.40 12.73
Fleet Filter Inventory0470803-IN
Fleet Filter Inventory
511.000.657.548.680.340.40 131.07
9.5% Sales Tax
511.000.657.548.680.340.40 12.45
Fleet Filter Inventory0471864-IN
Fleet Filter Inventory
511.000.657.548.680.340.40 50.47
9.5% Sales Tax
511.000.657.548.680.340.40 4.79
Fleet Filter Inventory0473657-IN
Fleet Filter Inventory
511.000.657.548.680.340.40 107.56
9.5% Sales Tax
511.000.657.548.680.340.40 10.22
Unit 55 - Filters0474097-IN
Unit 55 - Filters
511.000.657.548.680.310.00 114.09
9.5% Sales Tax
511.000.657.548.680.310.00 10.84
Unit 55 - Filters0474294-IN
24Page:
Packet Page 38 of 393
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City of Edmonds
25
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133769 8/16/2012 (Continued)024302 NELSON PETROLEUM
Unit 55 - Filters
511.000.657.548.680.310.00 20.11
9.5% Sales Tax
511.000.657.548.680.310.00 1.91
Unit 106 - Filters0474387-IN
Unit 106 - Filters
511.000.657.548.680.310.00 148.22
9.5% Sales Tax
511.000.657.548.680.310.00 14.08
Unit 18 - Filters0474742-IN
Unit 18 - Filters
511.000.657.548.680.310.00 85.28
9.5% Sales Tax
511.000.657.548.680.310.00 8.10
Unit 31 - Filters0474862-IN
Unit 31 - Filters
511.000.657.548.680.310.00 12.06
9.5% Sales Tax
511.000.657.548.680.310.00 1.14
Unit 11 - Filters0476797-IN
Unit 11 - Filters
511.000.657.548.680.310.00 45.53
9.5% Sales Tax
511.000.657.548.680.310.00 4.33
Unit 9 Filters0478256-IN
Unit 9 Filters
511.000.657.548.680.310.00 54.22
9.5% Sales Tax
511.000.657.548.680.310.00 5.15
Fleet Bulk Oil Inventory0478287-IN
Fleet Bulk Oil Inventory
511.000.657.548.680.340.21 902.55
Filter Inventory
511.000.657.548.680.340.40 78.67
25Page:
Packet Page 39 of 393
08/16/2012
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City of Edmonds
26
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133769 8/16/2012 (Continued)024302 NELSON PETROLEUM
9.5% Sales Tax
511.000.657.548.680.340.21 85.75
9.5% Sales Tax
511.000.657.548.680.340.40 7.47
Total :703.43
133770 8/16/2012 061013 NORTHWEST CASCADE INC 1-485663 CREDIT FOR HICKMAN PARK
CREDIT FOR HICKMAN PARK
001.000.640.576.800.450.00 -3.00
HONEY BUCKET RENTAL1-507411
HONEY BUCKET RENTAL:CIVIC FIELD
001.000.640.576.800.450.00 194.62
Total :191.62
133771 8/16/2012 068769 NORTHWEST CASTER 1090798 Traffic -Paint Drum Dumper Parts for
Traffic -Paint Drum Dumper Parts for
111.000.653.542.640.310.00 142.73
Freight
111.000.653.542.640.310.00 24.67
9.5% Sales Tax
111.000.653.542.640.310.00 15.90
Traffic -Paint Drum Dumper Parts for1090901
Traffic -Paint Drum Dumper Parts for
111.000.653.542.640.310.00 19.88
Freight
111.000.653.542.640.310.00 21.67
9.5% Sales Tax
111.000.653.542.640.310.00 3.95
Total :228.80
133772 8/16/2012 025690 NOYES, KARIN 000 00 315 Planning Board Minutes on 8/8/12.
Planning Board Minutes on 8/8/12.
001.000.620.558.600.410.00 320.00
Total :320.00
26Page:
Packet Page 40 of 393
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City of Edmonds
27
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133773 8/16/2012 063511 OFFICE MAX INC 026025 CALENDAR
WALL CALENDAR
001.000.640.574.100.310.00 17.20
9.5% Sales Tax
001.000.640.574.100.310.00 1.63
CALENDAR713716
FRONT DESK CALENDAR
001.000.640.574.100.310.00 5.00
9.5% Sales Tax
001.000.640.574.100.310.00 0.49
TONER, PENS831288
TONER FOR FRONT DESK PRINTER
001.000.640.574.100.310.00 141.80
9.5% Sales Tax
001.000.640.574.100.310.00 13.48
CALCULATOR883406
CALCULATOR
001.000.640.575.510.310.00 34.97
9.5% Sales Tax
001.000.640.575.510.310.00 3.31
DISCOVERY PROGRAM BINDER,BADGES887782
DISCOVERY PROGRAM BADGES &
001.000.640.574.350.310.00 25.43
9.5% Sales Tax
001.000.640.574.350.310.00 2.41
BATTERIES894228
AA BATTERIES
001.000.640.574.100.310.00 17.34
9.5% Sales Tax
001.000.640.574.100.310.00 1.65
Total :264.71
133774 8/16/2012 063511 OFFICE MAX INC 718511 DAF8 Drafting film.
DAF8 Drafting film.
001.000.620.558.800.310.00 141.76
9.5% Sales Tax
27Page:
Packet Page 41 of 393
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City of Edmonds
28
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133774 8/16/2012 (Continued)063511 OFFICE MAX INC
001.000.620.558.800.310.00 13.47
Labelwriter 450 for reception desk.815327
Labelwriter 450 for reception desk.
001.000.620.558.800.310.00 104.99
9.5% Sales Tax
001.000.620.558.800.310.00 9.96
Total :270.18
133775 8/16/2012 063750 ORCA PACIFIC INC 057956 YOST POOL SUPPLIES
YOST POOL SUPPLIES
001.000.640.576.800.310.00 623.50
9.5% Sales Tax
001.000.640.576.800.310.00 59.23
Total :682.73
133776 8/16/2012 027060 PACIFIC TOPSOILS 136969 DUMP FEES
DUMP FEES
001.000.640.576.800.470.00 52.50
Total :52.50
133777 8/16/2012 027165 PARKER PAINT MFG. CO.INC.023029397 PAINT
PAINT SUPPLIES
001.000.640.576.800.310.00 27.56
9.5% Sales Tax
001.000.640.576.800.310.00 2.62
Total :30.18
133778 8/16/2012 063951 PERTEET ENGINEERING INC 20100166.000-13 E2DB.SERVICES THRU 7/29/12
E2DB.Services thru 7/29/12
132.000.640.594.760.410.00 2,006.92
Total :2,006.92
133779 8/16/2012 070881 PIPE TOOL SPECIALTIES 2235 Sewer - Double hole Chain Assembly
Sewer - Double hole Chain Assembly
411.000.655.535.800.310.00 590.00
28Page:
Packet Page 42 of 393
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City of Edmonds
29
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133779 8/16/2012 (Continued)070881 PIPE TOOL SPECIALTIES
Freight
411.000.655.535.800.310.00 12.33
Total :602.33
133780 8/16/2012 028860 PLATT ELECTRIC SUPPLY INC 2039580 211958
STEEL CONDUIT
411.000.656.538.800.310.22 273.90
9.5% Sales Tax
411.000.656.538.800.310.22 26.02
2119582045117
ELECTRICAL SUPPLIES
411.000.656.538.800.310.22 161.31
9.5% Sales Tax
411.000.656.538.800.310.22 15.32
2119582068233
ELECTRICAL SUPPLIES
411.000.656.538.800.310.22 203.75
9.5% Sales Tax
411.000.656.538.800.310.22 19.36
2119582068309
BUSHING
411.000.656.538.800.310.22 124.60
9.5% Sales Tax
411.000.656.538.800.310.22 11.84
2119582072117
ELECTRICAL SUPPLIES
411.000.656.538.800.310.22 424.42
9.5% Sales Tax
411.000.656.538.800.310.22 40.32
2119582106490
STEEL CONDUIT/CVR BOX
411.000.656.538.800.310.22 541.64
9.5% Sales Tax
411.000.656.538.800.310.22 51.46
2119582109570
29Page:
Packet Page 43 of 393
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City of Edmonds
30
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133780 8/16/2012 (Continued)028860 PLATT ELECTRIC SUPPLY INC
PIPE CLAMP
411.000.656.538.800.310.22 86.64
9.5% Sales Tax
411.000.656.538.800.310.22 8.23
2119582122812
RECPTACLE/ADAPTER PLATE/AMP
411.000.656.538.800.310.22 1,218.88
9.5% Sales Tax
411.000.656.538.800.310.22 115.79
2119582122820
ELECTRICAL SUPPLIES
411.000.656.538.800.310.22 75.24
9.5% Sales Tax
411.000.656.538.800.310.22 7.15
Total :3,405.87
133781 8/16/2012 072384 PLAY-WELL TEKNOLOGIES PLAYWELL16174 LEGO CAMPS
LEGO CAMP #16174
001.000.640.574.200.410.00 1,875.00
LEGO CAMP #15166
001.000.640.574.200.410.00 2,875.00
Total :4,750.00
133782 8/16/2012 071811 PONY MAIL BOX & BUSINESS CTR 201973 Traffic Control -Radar Feed Back Sign
Traffic Control -Radar Feed Back Sign
111.000.653.542.640.480.00 9.91
WATER SEWER STREET STORM-L&202336
Water Sewer Street Storm - L&I Safety
111.000.653.542.900.420.00 2.64
Water Sewer Street Storm - L&I Safety
411.000.652.542.900.420.00 2.64
Water Sewer Street Storm - L&I Safety
411.000.654.534.800.420.00 2.64
Water Sewer Street Storm - L&I Safety
411.000.655.535.800.420.00 2.62
30Page:
Packet Page 44 of 393
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City of Edmonds
31
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
(Continued)Total :20.45133782 8/16/2012 071811 071811 PONY MAIL BOX & BUSINESS CTR
133783 8/16/2012 029117 PORT OF EDMONDS 03870 CITY STORMWATER RENT TO PORT OF EDMONDS
CITY STORMWATER RENT TO PORT OF EDMONDS
001.000.640.576.800.470.00 2,326.58
UNIT F1 B1 FUEL04371
Fire Boat - Fuel
511.000.657.548.680.320.00 81.82
Total :2,408.40
133784 8/16/2012 030780 QUIRING MONUMENTS INC 128794 MARKER
MARKER: NYUTU
130.000.640.536.200.340.00 418.00
MARKER128983
MARKER: CUMMINGS
130.000.640.536.200.340.00 329.00
MARKER128984
MARKER: ALLYN
130.000.640.536.200.340.00 329.00
Total :1,076.00
133785 8/16/2012 074049 RICHARD, SCHAUSS TBD Refund 3.8.11 Out of Area TBD Refund 3.8.11
Out of Area TBD Refund 3.8.11
631.000.000.344.900.000.00 20.00
Out of area TBD Refund 3.9.12TBD Refund 3.9.12
Out of area TBD Refund 3.9.12
631.000.000.344.900.000.00 20.00
Total :40.00
133786 8/16/2012 006841 RICOH USA INC 5023459845 Meter charges for Engineering Dept.
Meter charges for Engineering Dept.
001.000.620.558.800.450.00 185.05
Total :185.05
133787 8/16/2012 070042 RICOH USA INC 87472032 Rent on Engineering color copier
Rent on Engineering color copier
001.000.620.558.800.450.00 443.48
31Page:
Packet Page 45 of 393
08/16/2012
Voucher List
City of Edmonds
32
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133787 8/16/2012 (Continued)070042 RICOH USA INC
Rent on large copier R907EX for billing87472034
Rent on large copier R907EX for billing
001.000.620.558.800.450.00 827.00
Total :1,270.48
133788 8/16/2012 073930 RODMAN G MILLER STUDIO MILLER081012 FLOWER POLE ART
1ST AND 2ND PAYMENTS FOR ART ELEMENTS
127.200.640.573.200.410.00 1,980.00
Total :1,980.00
133789 8/16/2012 074129 ROSEN HARBOTTLE BLD20120506 Initial Valuation at intake included
Initial Valuation at intake included
001.000.000.257.620.000.00 242.50
Total :242.50
133790 8/16/2012 073421 RUGG, CARL 5/22/12 ASE ASE Registration and Test Fees
ASE Registration and Test Fees
511.000.657.548.680.490.00 66.00
Recertification Test Fees
511.000.657.548.680.490.00 90.00
Total :156.00
133791 8/16/2012 067003 SCHOETTLE, GEORGE 072512 WWTP FIRST AID TRAINING
WWTP FIRST AID TRAINING
411.000.656.538.800.490.71 420.00
ENGR. FIRST AID TRAINING
001.000.620.532.200.490.00 90.00
Total :510.00
133792 8/16/2012 066964 SEATTLE AUTOMOTIVE DIST INC 03-047943 Fleet Return - Alternator
Fleet Return - Alternator
511.000.657.548.680.310.00 -152.17
9.5% Sales Tax
511.000.657.548.680.310.00 -14.46
Unit 24 - Element, Filter03-179943
32Page:
Packet Page 46 of 393
08/16/2012
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City of Edmonds
33
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133792 8/16/2012 (Continued)066964 SEATTLE AUTOMOTIVE DIST INC
Unit 24 - Element, Filter
511.000.657.548.680.310.00 23.88
9.5% Sales Tax
511.000.657.548.680.310.00 2.27
Unit 24 - Trans Fluid03-179944
Unit 24 - Trans Fluid
511.000.657.548.680.310.00 63.12
9.5% Sales Tax
511.000.657.548.680.310.00 6.00
Unit 24 - Compressor03-180145
Unit 24 - Compressor
511.000.657.548.680.310.00 294.70
9.5% Sales Tax
511.000.657.548.680.310.00 28.00
Unit 95 - Filters03-180669
Unit 95 - Filters
511.000.657.548.680.310.00 106.93
9.5% Sales Tax
511.000.657.548.680.310.00 10.16
Unit 95 - Oil03-180747
Unit 95 - Oil
511.000.657.548.680.310.00 55.80
9.5% Sales Tax
511.000.657.548.680.310.00 5.30
Unit 126 - Parts03-181442
Unit 126 - Parts
511.000.657.548.680.310.00 49.33
9.5% Sales Tax
511.000.657.548.680.310.00 4.69
Unit 650 - V Belt03-181704
Unit 650 - V Belt
511.000.657.548.680.310.00 23.18
9.5% Sales Tax
511.000.657.548.680.310.00 2.20
33Page:
Packet Page 47 of 393
08/16/2012
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City of Edmonds
34
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133792 8/16/2012 (Continued)066964 SEATTLE AUTOMOTIVE DIST INC
Unit 650 - Front Arm Assembly,Spark03-181761
Unit 650 - Front Arm Assembly,Spark
511.000.657.548.680.310.00 287.50
9.5% Sales Tax
511.000.657.548.680.310.00 27.31
Unit 648 - Colling Motor,Wire Assembly03-182967
Unit 648 - Colling Motor,Wire Assembly
511.000.657.548.680.310.00 87.29
9.5% Sales Tax
511.000.657.548.680.310.00 8.29
Unit 36 - BR Cylinder03-183950
Unit 36 - BR Cylinder
511.000.657.548.680.310.00 190.73
9.5% Sales Tax
511.000.657.548.680.310.00 18.12
Unit 42 - Switch03-184088
Unit 42 - Switch
511.000.657.548.680.310.00 19.84
9.5% Sales Tax
511.000.657.548.680.310.00 1.88
Unit 277 - Battery03-184451
Unit 277 - Battery
511.000.657.548.680.310.00 79.92
9.5% Sales Tax
511.000.657.548.680.310.00 7.59
Total :1,237.40
133793 8/16/2012 007287 SNO CO ECONOMIC DEVELOP CNCL 200001330 AUGUST SUMMER NETWORKING
August Summer Networking event
001.000.210.513.100.490.00 35.00
Total :35.00
133794 8/16/2012 037375 SNO CO PUD NO 1 2025-4064-7 8100 190TH ST SW
8100 190TH ST SW
001.000.640.576.800.470.00 31.68
34Page:
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City of Edmonds
35
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Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
(Continued)Total :31.68133794 8/16/2012 037375 037375 SNO CO PUD NO 1
133795 8/16/2012 037375 SNO CO PUD NO 1 2007-0685-1 TRAFFIC LIGHT 21200 84TH AVE W
TRAFFIC LIGHT 21200 84TH AVE W
111.000.653.542.640.470.00 31.68
TRAFFIC LIGHT 961 PUGET DR2007-2302-1
TRAFFIC LIGHT 961 PUGET DR
111.000.653.542.640.470.00 37.03
PEDEST CAUTION LIGHT 9301 PUGET DR2014-3124-4
PEDEST CAUTION LIGHT 9301 PUGET DR
111.000.653.542.640.470.00 31.68
TRAFFIC LIGHT 21531 HWY 992014-4175-5
TRAFFIC LIGHT 21531 HWY 99
111.000.653.542.630.470.00 83.24
TRAFFIC LIGHT 21931 HWY 992022-8945-0
TRAFFIC LIGHT 21931 HWY 99
111.000.653.542.640.470.00 144.40
Total :328.03
133796 8/16/2012 037375 SNO CO PUD NO 1 120505912 2025-7952-0
VARIOUS LOCATIONS
411.000.656.538.800.475.66 8.35
2019-2988-2153536081
8421 244 SW/RICHMOND PARK
411.000.656.538.800.475.66 30.64
2002-0255-4156801783
24400 HIGHWAY 99/RICHMOND PARK
411.000.656.538.800.475.66 30.64
Total :69.63
133797 8/16/2012 006630 SNOHOMISH COUNTY I000307158 SOLID WASTE CHARGES
SOLID WASTE CHARGES
001.000.640.576.800.470.00 1,407.00
Total :1,407.00
133798 8/16/2012 038300 SOUND DISPOSAL CO 103584 RECYCLING
35Page:
Packet Page 49 of 393
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City of Edmonds
36
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133798 8/16/2012 (Continued)038300 SOUND DISPOSAL CO
RECYCLING
411.000.656.538.800.475.66 29.95
Total :29.95
133799 8/16/2012 039775 STATE AUDITOR'S OFFICE L94569 JULY-12 AUDIT FEES
July-12 Audit Fees
001.000.390.519.900.510.00 1,539.91
July-12 Audit Fees
411.000.652.542.900.510.00 77.00
July-12 Audit Fees
411.000.654.534.800.510.00 256.65
July-12 Audit Fees
411.000.655.535.800.510.00 256.65
July-12 Audit Fees
411.000.656.538.800.510.00 256.65
July-12 Audit Fees
111.000.653.543.300.510.00 77.00
July-12 Audit Fees
511.000.657.548.680.510.00 102.66
Total :2,566.52
133800 8/16/2012 009400 STELLAR INDUSTRIAL SUPPLY INC 3163124 WATER/SEWER -BLUE UPSIDE DOWN PAINT
WATER/SEWER -BLUE UPSIDE DOWN PAINT
411.000.654.534.800.310.00 144.59
WATER/SEWER -BLUE UPSIDE DOWN PAINT
411.000.655.535.800.310.00 144.58
9.5% Sales Tax
411.000.654.534.800.310.00 13.75
9.5% Sales Tax
411.000.655.535.800.310.00 13.73
WATER/ SEWER -SAFETY GLASSES3164255
WATER/ SEWER -SAFETY GLASSES
411.000.654.534.800.310.00 17.43
WATER/ SEWER -SAFETY GLASSES
411.000.655.535.800.310.00 17.42
36Page:
Packet Page 50 of 393
08/16/2012
Voucher List
City of Edmonds
37
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133800 8/16/2012 (Continued)009400 STELLAR INDUSTRIAL SUPPLY INC
9.5% Sales Tax
411.000.654.534.800.310.00 1.66
9.5% Sales Tax
411.000.655.535.800.310.00 1.65
Total :354.81
133801 8/16/2012 072319 SUNSET BAY RESORT LLC SUNSETBAY15305 BEACH CAMP
BEACH CAMP AT SUNSET BAY #15305
001.000.640.574.200.410.00 9,600.00
Total :9,600.00
133802 8/16/2012 072555 SYSTEMS DESIGN WEST LLC ED0812 POSTAGE FOR PRIVATE STATEMENTS
EMS Postage for private statements
001.000.390.526.100.420.00 0.45
Total :0.45
133803 8/16/2012 065578 SYSTEMS INTERFACE INC 13797.1 S12E39
VARIABLE SPEED DRIVE PANEL
414.000.656.594.320.410.10 -10,030.50
S12E3913802
C-322 ENERGY EFFICIENCY UPGRADE
414.000.656.594.320.410.10 10,983.40
Total :952.90
133804 8/16/2012 027269 THE PART WORKS INC 340647 FAUCET, ETC.
FAUCET, ETC.
001.000.640.576.800.310.00 213.00
Freight
001.000.640.576.800.310.00 9.49
9.5% Sales Tax
001.000.640.576.800.310.00 21.15
Total :243.64
133805 8/16/2012 061233 TOWN & COUNTRY CHRYSLER 345707 Unit 791 - Blank Keys
Unit 791 - Blank Keys
37Page:
Packet Page 51 of 393
08/16/2012
Voucher List
City of Edmonds
38
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133805 8/16/2012 (Continued)061233 TOWN & COUNTRY CHRYSLER
511.000.657.548.680.310.00 178.38
9.5% Sales Tax
511.000.657.548.680.310.00 16.95
Total :195.33
133806 8/16/2012 074068 TREMBLAY, ADRIAN XAVIER XAVIER0819 CITY PARK CONCERT
CITY PARK CONCERT ON 8/19/12
117.100.640.573.100.410.00 800.00
Total :800.00
133807 8/16/2012 062693 US BANK 5923 ONLINE ADVERTISING PATCH PARKING FEE
Online advertising AOL Patch July/Aug
001.000.240.513.110.440.00 728.94
Parking for Clifton while attending
001.000.610.519.700.490.00 6.00
Total :734.94
133808 8/16/2012 062693 US BANK 3181 INV#3181 08/06/12 - BARD -EDMONDS PD
REG. WA ST CRIME PREVENT -LEE
001.000.410.521.400.490.00 75.00
CASE & HOLSTER FOR IPHONE
001.000.410.521.100.310.00 25.00
PVC PLASTIC CARDS
001.000.410.521.400.310.00 146.50
ID CARD PRINTER RIBBON
001.000.410.521.400.310.00 61.98
CASE & HOLSTER FOR IPHONE
001.000.410.521.100.310.00 25.20
HONEYWELL USB BAR SCANNERS
001.000.410.521.220.310.00 997.52
CANON CAMERA FOR PATROL
001.000.410.521.220.310.00 109.49
INV#3314 08/06/12 - LAWLESS -EDMONDS PD3314
PRESENTATION PAPER
001.000.410.521.100.310.00 15.32
38Page:
Packet Page 52 of 393
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City of Edmonds
39
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133808 8/16/2012 (Continued)062693 US BANK
CANON CAMERA FOR M/A KIT
001.000.410.521.220.310.00 76.42
WRITABLE WRIST BANDS FOR M/A KIT
001.000.410.521.220.310.00 27.86
DISPOSABLE CUFFS FOR M/A KIT
001.000.410.521.220.310.00 73.67
S & W LEG IRONS FOR M/A KIT
001.000.410.521.220.310.00 79.90
STORAGE CASE FOR M/A KIT
001.000.410.521.220.310.00 103.25
CAMERA CASE & CARDS FOR M/A KIT
001.000.410.521.220.310.00 21.50
CANON SPEEDLITE FLASH
001.000.410.521.210.310.00 173.46
CANON EOS REBEL CAMERA
001.000.410.521.210.310.00 524.23
CANON FLOORSTANDING MONOPOD
001.000.410.521.210.310.00 36.94
CORE FOAM FOR PACKAGING
001.000.410.521.210.310.00 50.43
INV#3520 08/06/12 -TRAINING -EDMONDS PD3520
FEDEX CHG #10-1642
001.000.410.521.100.420.00 39.84
FEDEX CHG #12-1976,2272,1835
001.000.410.521.100.420.00 21.53
INV#7914 08/06/12 - THOMPSON-EDMONDS PD7914
FOOD HANDLERS CARD-THOMPSON
001.000.410.521.100.490.00 10.00
EXTRA CABINET KEYS
001.000.410.521.220.310.00 49.00
PELICAN CASE W/FOAM
001.000.410.521.210.310.00 143.08
SOLO HOT & COLD CUPS
001.000.410.521.100.310.00 91.13
39Page:
Packet Page 53 of 393
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City of Edmonds
40
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
(Continued)Total :2,978.25133808 8/16/2012 062693 062693 US BANK
133809 8/16/2012 062693 US BANK 2143 ASUS MONITORS, HP SERVERS,SEWER TR MONI
Google application
001.000.310.518.880.310.00 20.00
Windows Secrets - e-zine subscription
001.000.310.518.880.490.00 100.00
TechSmith Corporation - software
001.000.310.518.880.310.00 99.00
BulkRegister -domain name registration
001.000.310.518.880.490.00 27.90
Newegg.com - 19"LCD Video Monitor for
411.000.655.535.800.310.00 248.98
Orange Computers - HP Proliant DL360
001.000.310.518.880.350.00 2,566.30
CablesAndKits.com -Open Frame Rack
001.000.310.518.880.350.00 655.70
BulkRegister -domain name registration
001.000.310.518.880.490.00 39.90
Orange Computers - Intel Pro/1000PT
001.000.310.518.880.350.00 893.99
TigerDirect.com - 22"Asus LED Monitors
001.000.230.512.501.490.00 619.16
TigerDirect.com - 22"Asus LED Monitors
001.000.230.512.500.490.00 1,238.33
GFOA CONFERENCE4831
GFOA -Certificate of Achievement for
001.000.310.514.100.490.00 505.00
Total :7,014.26
133810 8/16/2012 062693 US BANK 4675 CREDIT CARD TRANSACTIONS
WALL COATING FOR HAZEL MILLER PLAZA
132.000.640.594.760.310.00 173.47
SKATING ADMISSION FEES FOR SENIOR
001.000.640.575.530.490.00 70.00
GASKET FILTER FOR FOUNTAIN
40Page:
Packet Page 54 of 393
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Voucher List
City of Edmonds
41
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133810 8/16/2012 (Continued)062693 US BANK
001.000.640.576.800.310.00 137.75
BUS FARE ADDED TO ORCA CARD FOR SENIOR
001.000.640.575.530.430.00 120.00
PRODUCE BOX FOR XFIT CAMP
001.000.640.574.200.310.00 1,024.00
Total :1,525.22
133811 8/16/2012 062693 US BANK 3686 EASC UPDATE
EASC Snohomish County Update~
001.000.210.513.100.490.00 35.00
August Mayor's Meeting
001.000.210.513.100.490.00 12.68
Total :47.68
133812 8/16/2012 062693 US BANK 2985 TRAINING/RANDOLPH/KRESTEL/~
TRAINING/RANDOLPH/KRESTEL/~
411.000.656.538.800.490.71 184.40
KEYBOARD SKIN
411.000.656.538.800.310.41 48.85
Total :233.25
133813 8/16/2012 062693 US BANK 5593 CITY CLERK PURCHASE CARD
Misc recorded documents
001.000.250.514.300.490.00 197.50
Recording of Utility Liens
411.000.654.534.800.490.00 186.00
Recording of Utility Liens
411.000.655.535.800.490.00 186.00
Total :569.50
133814 8/16/2012 062693 US BANK 3363 Rite Aide - Unit 16 - Battery
Rite Aide - Unit 16 - Battery
511.000.657.548.680.310.00 6.56
Fisheries Supply - Unit 40 - Wiper
511.000.657.548.680.310.00 64.57
41Page:
Packet Page 55 of 393
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Voucher List
City of Edmonds
42
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133814 8/16/2012 (Continued)062693 US BANK
NW Motorcycle School - Sittauer
511.000.657.548.680.490.00 1,095.00
Al's Auto - Unit 42 - Speedometer
511.000.657.548.680.310.00 104.03
OReilly Auto - Unit 413 -Wiper Blades
511.000.657.548.680.310.00 105.08
City of Edmonds Dev Svc- City Park3546
City of Edmonds Dev Svc- City Park
001.000.651.519.920.490.00 411.50
USPS - Sewer Dept - Cues Co.Camera
411.000.655.535.800.420.00 248.90
Total :2,035.64
133815 8/16/2012 062693 US BANK 6045 Digital Camera and accessories for Rob
Digital Camera and accessories for Rob
001.000.620.558.600.350.00 240.77
Total :240.77
133816 8/16/2012 062693 US BANK 3389 Refreshments Council for Council
Refreshments Council for Council
001.000.110.511.100.310.00 20.21
Plaque for Student Rep wall board
001.000.110.511.100.490.00 9.31
Total :29.52
133817 8/16/2012 044960 UTILITIES UNDERGROUND LOC CTR 2070116 utility locates
utility locates
411.000.654.534.800.410.00 74.17
utility locates
411.000.655.535.800.410.00 74.17
utility locates
411.000.652.542.900.410.00 76.41
Total :224.75
133818 8/16/2012 047200 WA RECREATION & PARK ASSOC 12-410 MID YEAR TRADE SHOW REGISTRATION
42Page:
Packet Page 56 of 393
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City of Edmonds
43
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133818 8/16/2012 (Continued)047200 WA RECREATION & PARK ASSOC
REGISTRATION FOR DEBBIE JOHNSON
001.000.640.574.100.490.00 129.00
Total :129.00
133819 8/16/2012 065035 WASHINGTON STATE PATROL I13000773 INV#I13000773 EDM301 -EDMONDS PD
BACKGROUND CHECKS JULY 2012
001.000.000.237.100.000.00 82.50
Total :82.50
133820 8/16/2012 073552 WELCO SALES LLC 5595 INV#5595 - EDMONDS PD
1,000 DOMESTIC VIOLENCE FORMS
001.000.410.521.110.310.00 220.00
9.5% Sales Tax
001.000.410.521.110.310.00 20.90
INV#5596 - EDMONDS PD5596
3,000 FIR CARDS
001.000.410.521.110.310.00 175.00
9.5% Sales Tax
001.000.410.521.110.310.00 16.63
INV#5601 - EDMONDS PD5601
5,000 #10 ENVELOPES-POLICE
001.000.410.521.100.310.00 278.78
9.5% Sales Tax
001.000.410.521.100.310.00 26.48
Total :737.79
133821 8/16/2012 073552 WELCO SALES LLC 5587 REPRINT KESTREL BUSINESS CARDS
REPRINT KESTREL BUSINESS CARDS
411.000.656.538.800.310.41 18.00
9.5% Sales Tax
411.000.656.538.800.310.41 1.71
Total :19.71
133822 8/16/2012 073552 WELCO SALES LLC 5597 500 sets of "Notice to Permittee for
500 sets of "Notice to Permittee for
43Page:
Packet Page 57 of 393
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City of Edmonds
44
8:10:12AM
Page:vchlist
Bank code :front
Voucher Date Vendor Invoice PO #Description/Account Amount
133822 8/16/2012 (Continued)073552 WELCO SALES LLC
001.000.620.558.800.310.00 250.00
9.5% Sales Tax
001.000.620.558.800.310.00 23.75
Total :273.75
133823 8/16/2012 068106 WELCOME COMMUNICATIONS 7616 INV#7616 - EDMONDS PD
STREAMLIGHT SL20X BATTERIES
001.000.410.521.220.310.00 406.80
Freight
001.000.410.521.220.310.00 24.13
9.5% Sales Tax
001.000.410.521.220.310.00 40.94
Total :471.87
Bank total :366,539.24133Vouchers for bank code :front
366,539.24Total vouchers :Vouchers in this report133
44Page:
Packet Page 58 of 393
PROJECT NUMBERS (By Project Title)
Funding Project Title
Project
Accounting
Number
Engineering
Project
Number
FAC Edmonds Museum Exterior Repairs Project c327 E0LA
FAC Senior Center Roof Repairs c332 E0LB
General SR99 Enhancement Program c238 E6MA
General SR104 Telecommunications Conduit Crossing c372 E1EA
PM Dayton Street Plaza c276 E7MA
PM Fourth Avenue Cultural Corridor c282 E8MA
PM Interurban Trail c146 E2DB
PM Marina Beach Additional Parking c290 E8MB
PM Senior Center Parking Lot & Landscaping Improvements c321 E9MA
STM 2012 Citywide Storm Drainage Improvements c382 E2FE
STM Dayton Street & SR104 Storm Drainage Alternatives c374 E1FM
STM Edmonds Marsh Feasibility Study c380 E2FC
STM NPDES m013 E7FG
STM Perrinville Creek Culvert Replacement c376 E1FN
STM Public Facilities Water Quality Upgrades c339 E1FD
STM Storm Contribution to Transportation Projects c341 E1FF
STM Stormwater Development Review Support (NPDES Capacity)c349 E1FH
STM Stormwater GIS Support c326 E0FC
STM SW Edmonds-105th/106th Ave W Storm Improvements c336 E1FA
STM Talbot Road/Perrinville Creek Drainage Improvements c307 E9FB
STM Lake Ballinger Associated Projects 2012 c381 E2FD
STM North Talbot Road Drainage Improvements c378 E2FA
STM SW Edmonds Basin #3-238th St. SW to Hickman Park Infiltration System c379 E2FB
STR 100th Ave W/Firdale Ave/238th St. SW/Traffic Signal Upgrade c329 E0AA
STR 2009 Street Overlay Program c294 E9CA
STR 2011 Residential Neighborhood Traffic Calming c343 E1AB
STR 226th Street Walkway Project c312 E9DA
STR 228th St. SW Corridor Improvements i005 E7AC
STR 76th Ave W at 212th St SW Intersection Improvements c368 E1CA
STR 76th Avenue West/75th Place West Walkway Project c245 E6DA
STR 9th Avenue Improvement Project c392 E2AB
STR Caspers/Ninth Avenue/Puget Drive (SR524) Walkway Project c256 E6DB
STR Five Corners Roundabout (212th Street SW @ 84th Avenue W)c342 E1AA
STR Main Street Lighting and Sidewalk Enhancements c265 E7AA
Revised 8/16/2012Packet Page 59 of 393
PROJECT NUMBERS (By Project Title)
Funding Project Title
Project
Accounting
Number
Engineering
Project
Number
STR Shell Valley Emergency Access Road c268 E7CB
STR Sunset Walkway Improvements c354 E1DA
STR Transportation Plan Update c391 E2AA
SWR 2012 Sanitary Sewer Comp Plan Update c369 E2GA
SWR 2013 Sewerline Replacement Project c398 E3GA
SWR Alder/Dellwood/Beach Pl/224th St. Sewer Replacement c347 E1GA
SWR Alder Sanitary Sewer Pipe Rehabilitation c390 E2GB
SWR BNSF Double Track Project c300 E8GC
SWR City-Wide Sewer Improvements c301 E8GD
SWR Lift Station 2 Improvements (Separated from L/s 13 - 09/01/08)c298 E8GA
SWR OVD Sewer Lateral Improvements c142 E3GB
SWR Sewer Lift Station Rehabilitation Design c304 E9GA
SWR Sewer, Water, Stormwater Revenue Requirements Update c370 E1GB
WTR 2010 Waterline Replacement Program c363 E0JA
WTR 2011 Waterline Replacement Program c333 E1JA
WTR 2012 Street Overlay Program c388 E2CA
WTR 2012 Waterline Replacement Program c340 E1JE
WTR 2013 Waterline Replacement Program c397 E3JA
WTR 5th Avenue Overlay Project c399 E2CC
WTR 76th Ave W Waterline Extension with Lynnwood c344 E1JB
WTR AWD Intertie and Reservoir Improvements c324 E0IA
WTR Edmonds General Facilities Charge Study c345 E1JC
WTR Main Street Watermain c375 E1JK
WTR OVD Watermain Improvements c141 E3JB
WTR Pioneer Way Road Repair c389 E2CB
WTR PRV Station 11 and 12 Abandonment c346 E1JD
Revised 8/16/2012Packet Page 60 of 393
PROJECT NUMBERS (By Engineering Number)
Funding
Engineering
Project
Number
Project
Accounting
Number Project Title
STR E0AA c329 100th Ave W/Firdale Ave/238th St. SW/Traffic Signal Upgrade
STM E0FC c326 Stormwater GIS Support
WTR E0IA c324 AWD Intertie and Reservoir Improvements
WTR E0JA c363 2010 Waterline Replacement Program
FAC E0LA c327 Edmonds Museum Exterior Repairs Project
FAC E0LB c332 Senior Center Roof Repairs
STR E1AA c342 Five Corners Roundabout (212th Street SW @ 84th Avenue W)
STR E1AB c343 2011 Residential Neighborhood Traffic Calming
STR E1CA c368 76th Ave W at 212th St SW Intersection Improvements
STR E1DA c354 Sunset Walkway Improvements
General E1EA c372 SR104 Telecommunications Conduit Crossing
STM E1FA c336 SW Edmonds-105th/106th Ave W Storm Improvements
STM E1FD c339 Public Facilities Water Quality Upgrades
STM E1FF c341 Storm Contribution to Transportation Projects
STM E1FH c349 Stormwater Development Review Support (NPDES Capacity)
STM E1FM c374 Dayton Street & SR104 Storm Drainage Alternatives
STM E1FN c376 Perrinville Creek Culvert Replacement
SWR E1GA c347 Alder/Dellwood/Beach Pl/224th St. Sewer Replacement
SWR E1GB c370 Sewer, Water, Stormwater Revenue Requirements Update
WTR E1JA c333 2011 Waterline Replacement Program
WTR E1JB c344 76th Ave W Waterline Extension with Lynnwood
WTR E1JC c345 Edmonds General Facilities Charge Study
WTR E1JD c346 PRV Station 11 and 12 Abandonment
WTR E1JE c340 2012 Waterline Replacement Program
WTR E1JK c375 Main Street Watermain
STR E2AA c391 Transportation Plan Update
STR E2AB c392 9th Avenue Improvement Project
WTR E2CA c388 2012 Street Overlay Program
WTR E2CB c389 Pioneer Way Road Repair
WTR E2CC c399 5th Avenue Overlay Project
PM E2DB c146 Interurban Trail
STM E2FA c378 North Talbot Road Drainage Improvements
STM E2FB c379 SW Edmonds Basin #3-238th St. SW to Hickman Park Infiltration System
STM E2FC c380 Edmonds Marsh Feasibility Study
STM E2FD c381 Lake Ballinger Associated Projects 2012
STM E2FE c382 2012 Citywide Storm Drainage Improvements
Revised 8/16/2012Packet Page 61 of 393
PROJECT NUMBERS (By Engineering Number)
Funding
Engineering
Project
Number
Project
Accounting
Number Project Title
SWR E2GA c369 2012 Sanitary Sewer Comp Plan Update
SWR E2GB c390 Alder Sanitary Sewer Pipe Rehabilitation
SWR E3GA c398 2013 Sewerline Replacement Project
SWR E3GB c142 OVD Sewer Lateral Improvements
WTR E3JA c397 2013 Waterline Replacement Program
WTR E3JB c141 OVD Watermain Improvements
STR E6DA c245 76th Avenue West/75th Place West Walkway Project
STR E6DB c256 Caspers/Ninth Avenue/Puget Drive (SR524) Walkway Project
General E6MA c238 SR99 Enhancement Program
STR E7AA c265 Main Street Lighting and Sidewalk Enhancements
STR E7AC i005 228th St. SW Corridor Improvements
STR E7CB c268 Shell Valley Emergency Access Road
STM E7FG m013 NPDES
PM E7MA c276 Dayton Street Plaza
SWR E8GA c298 Lift Station 2 Improvements (Separated from L/s 13 - 09/01/08)
SWR E8GC c300 BNSF Double Track Project
SWR E8GD c301 City-Wide Sewer Improvements
PM E8MA c282 Fourth Avenue Cultural Corridor
PM E8MB c290 Marina Beach Additional Parking
STR E9CA c294 2009 Street Overlay Program
STR E9DA c312 226th Street Walkway Project
STM E9FB c307 Talbot Road/Perrinville Creek Drainage Improvements
SWR E9GA c304 Sewer Lift Station Rehabilitation Design
PM E9MA c321 Senior Center Parking Lot & Landscaping Improvements
Revised 8/16/2012Packet Page 62 of 393
PROJECT NUMBERS (By New Project Accounting Number)
Funding
Project
Accounting
Number
Engineering
Project
Number Project Title
WTR c141 E3JB OVD Watermain Improvements
SWR c142 E3GB OVD Sewer Lateral Improvements
PM c146 E2DB Interurban Trail
General c238 E6MA SR99 Enhancement Program
STR c245 E6DA 76th Avenue West/75th Place West Walkway Project
STR c256 E6DB Caspers/Ninth Avenue/Puget Drive (SR524) Walkway Project
STR c265 E7AA Main Street Lighting and Sidewalk Enhancements
STR c268 E7CB Shell Valley Emergency Access Road
PM c276 E7MA Dayton Street Plaza
PM c282 E8MA Fourth Avenue Cultural Corridor
PM c290 E8MB Marina Beach Additional Parking
STR c294 E9CA 2009 Street Overlay Program
SWR c298 E8GA Lift Station 2 Improvements (Separated from L/s 13 - 09/01/08)
SWR c300 E8GC BNSF Double Track Project
SWR c301 E8GD City-Wide Sewer Improvements
SWR c304 E9GA Sewer Lift Station Rehabilitation Design
STM c307 E9FB Talbot Road/Perrinville Creek Drainage Improvements
STR c312 E9DA 226th Street Walkway Project
PM c321 E9MA Senior Center Parking Lot & Landscaping Improvements
WTR c324 E0IA AWD Intertie and Reservoir Improvements
STM c326 E0FC Stormwater GIS Support
FAC c327 E0LA Edmonds Museum Exterior Repairs Project
STR c329 E0AA 100th Ave W/Firdale Ave/238th St. SW/Traffic Signal Upgrade
FAC c332 E0LB Senior Center Roof Repairs
WTR c333 E1JA 2011 Waterline Replacement Program
STM c336 E1FA SW Edmonds-105th/106th Ave W Storm Improvements
STM c339 E1FD Public Facilities Water Quality Upgrades
WTR c340 E1JE 2012 Waterline Replacement Program
STM c341 E1FF Storm Contribution to Transportation Projects
STR c342 E1AA Five Corners Roundabout (212th Street SW @ 84th Avenue W)
STR c343 E1AB 2011 Residential Neighborhood Traffic Calming
WTR c344 E1JB 76th Ave W Waterline Extension with Lynnwood
WTR c345 E1JC Edmonds General Facilities Charge Study
Revised 8/16/2012Packet Page 63 of 393
PROJECT NUMBERS (By New Project Accounting Number)
Funding
Project
Accounting
Number
Engineering
Project
Number Project Title
WTR c346 E1JD PRV Station 11 and 12 Abandonment
SWR c347 E1GA Alder/Dellwood/Beach Pl/224th St. Sewer Replacement
STM c349 E1FH Stormwater Development Review Support (NPDES Capacity)
STR c354 E1DA Sunset Walkway Improvements
WTR c363 E0JA 2010 Waterline Replacement Program
STR c368 E1CA 76th Ave W at 212th St SW Intersection Improvements
SWR c369 E2GA 2012 Sanitary Sewer Comp Plan Update
SWR c370 E1GB Sewer, Water, Stormwater Revenue Requirements Update
General c372 E1EA SR104 Telecommunications Conduit Crossing
STM c374 E1FM Dayton Street & SR104 Storm Drainage Alternatives
WTR c375 E1JK Main Street Watermain
STM c376 E1FN Perrinville Creek Culvert Replacement
STM c378 E2FA North Talbot Road Drainage Improvements
STM c379 E2FB SW Edmonds Basin #3-238th St. SW to Hickman Park Infiltration System
STM c380 E2FC Edmonds Marsh Feasibility Study
STM c381 E2FD Lake Ballinger Associated Projects 2012
STM c382 E2FE 2012 Citywide Storm Drainage Improvements
WTR c388 E2CA 2012 Street Overlay Program
WTR c389 E2CB Pioneer Way Road Repair
SWR c390 E2GB Alder Sanitary Sewer Pipe Rehabilitation
STR c391 E2AA Transportation Plan Update
STR c392 E2AB 9th Avenue Improvement Project
WTR c397 E3JA 2013 Waterline Replacement Program
SWR c398 E3GA 2013 Sewerline Replacement Project
WTR c399 E2CC 5th Avenue Overlay Project
STR i005 E7AC 228th St. SW Corridor Improvements
STM m013 E7FG NPDES
Revised 8/16/2012Packet Page 64 of 393
PROJECT NUMBERS (By Project Title)
Funding Project Title
Project
Accounting
Number
Engineering
Project
Number
STR 100th Ave W/Firdale Ave/238th St. SW/Traffic Signal Upgrade c329 E0AA
STR 2009 Street Overlay Program c294 E9CA
WTR 2010 Waterline Replacement Program c363 E0JA
STR 2011 Residential Neighborhood Traffic Calming c343 E1AB
WTR 2011 Waterline Replacement Program c333 E1JA
STM 2012 Citywide Storm Drainage Improvements c382 E2FE
SWR 2012 Sanitary Sewer Comp Plan Update c369 E2GA
WTR 2012 Street Overlay Program c388 E2CA
WTR 2012 Waterline Replacement Program c340 E1JE
SWR 2013 Sewerline Replacement Project c398 E3GA
WTR 2013 Waterline Replacement Program c397 E3JA
STR 226th Street Walkway Project c312 E9DA
STR 228th St. SW Corridor Improvements i005 E7AC
WTR 5th Ave Overlay Project c399 E2CC
STR 76th Ave W at 212th St SW Intersection Improvements c368 E1CA
WTR 76th Ave W Waterline Extension with Lynnwood c344 E1JB
STR 76th Avenue West/75th Place West Walkway Project c245 E6DA
STR 9th Avenue Improvement Project c392 E2AB
SWR Alder Sanitary Sewer Pipe Rehabilitation c390 E2GB
SWR Alder/Dellwood/Beach Pl/224th St. Sewer Replacement c347 E1GA
WTR AWD Intertie and Reservoir Improvements c324 E0IA
SWR BNSF Double Track Project c300 E8GC
STR Caspers/Ninth Avenue/Puget Drive (SR524) Walkway Project c256 E6DB
SWR City-Wide Sewer Improvements c301 E8GD
STM Dayton Street & SR104 Storm Drainage Alternatives c374 E1FM
PM Dayton Street Plaza c276 E7MA
WTR Edmonds General Facilities Charge Study c345 E1JC
STM Edmonds Marsh Feasibility Study c380 E2FC
FAC Edmonds Museum Exterior Repairs Project c327 E0LA
STR Five Corners Roundabout (212th Street SW @ 84th Avenue W)c342 E1AA
PM Fourth Avenue Cultural Corridor c282 E8MA
PM Interurban Trail c146 E2DB
STM Lake Ballinger Associated Projects 2012 c381 E2FD
SWR Lift Station 2 Improvements (Separated from L/s 13 - 09/01/08)c298 E8GA
Revised 8/16/2012Packet Page 65 of 393
PROJECT NUMBERS (By Project Title)
Funding Project Title
Project
Accounting
Number
Engineering
Project
Number
STR Main Street Lighting and Sidewalk Enhancements c265 E7AA
WTR Main Street Watermain c375 E1JK
PM Marina Beach Additional Parking c290 E8MB
STM North Talbot Road Drainage Improvements c378 E2FA
STM NPDES m013 E7FG
SWR OVD Sewer Lateral Improvements c142 E3GB
WTR OVD Watermain Improvements c141 E3JB
STM Perrinville Creek Culvert Replacement c376 E1FN
WTR Pioneer Way Road Repair c389 E2CB
WTR PRV Station 11 and 12 Abandonment c346 E1JD
STM Public Facilities Water Quality Upgrades c339 E1FD
PM Senior Center Parking Lot & Landscaping Improvements c321 E9MA
FAC Senior Center Roof Repairs c332 E0LB
SWR Sewer Lift Station Rehabilitation Design c304 E9GA
SWR Sewer, Water, Stormwater Revenue Requirements Update c370 E1GB
STR Shell Valley Emergency Access Road c268 E7CB
General SR104 Telecommunications Conduit Crossing c372 E1EA
General SR99 Enhancement Program c238 E6MA
STM Storm Contribution to Transportation Projects c341 E1FF
STM Stormwater Development Review Support (NPDES Capacity)c349 E1FH
STM Stormwater GIS Support c326 E0FC
STR Sunset Walkway Improvements c354 E1DA
STM SW Edmonds Basin #3-238th St. SW to Hickman Park Infiltration System c379 E2FB
STM SW Edmonds-105th/106th Ave W Storm Improvements c336 E1FA
STM Talbot Road/Perrinville Creek Drainage Improvements c307 E9FB
STR Transportation Plan Update c391 E2AA
Revised 8/16/2012Packet Page 66 of 393
PROJECT NUMBERS
(Phase and Task Numbers)
Phases and Tasks (Engineering Division)
Phase Title
ct Construction
ds Design
pl Preliminary
sa Site Acquisition & Prep
st Study
ro Right-of-Way
Task Title
196 Traffic Engineering & Studies
197 MAIT
198 CTR
199 Engineering Plans & Services
950 Engineering Staff Time
970 Construction Management
981 Contract
990 Miscellaneous
991 Retainage
stm Engineering Staff Time-Storm
str Engineering Staff Time-Street
swr Engineering Staff Time-Sewer
wtr Engineering Staff Time-Water
prk Engineering Staff Time-Park
Packet Page 67 of 393
AM-5052 4. E.
City Council Meeting
Meeting Date:08/21/2012
Time:Consent
Submitted For:Phil Williams Submitted By:Kody McConnell
Department:Public Works
Committee: Type: Action
Information
Subject Title
Interlocal Cooperation Agreement for Public Safety Boat Maintenance and Repair Services between the
City of Edmonds and Snohomish County Fire District #1.
Recommendation
It is recommended the City Council approve this interlocal cooperation agreement.
Previous Council Action
On May 15, 2012, the City Council approved the transfer of ownership of Marine 16 (fire service boat)
to Snohomish County Fire District No. 1.
On August 14, 2012, the Finance Committee approved this interlocal agreement for presentation to the
City Council.
Narrative
The attached interlocal cooperation agreement sets out the terms and conditions of maintenance and
repair services to be performed by the City of Edmonds for Marine 16 on behalf of Snohomish County
Fire District No. 1
Fiscal Impact
Fiscal Year:2012 Revenue:Expenditure:
Fiscal Impact:
This is a fee for service agreement between the parties with all costs recouped.
Attachments
Interlocal Agreement
Form Review
Inbox Reviewed By Date
City Clerk Sandy Chase 08/15/2012 02:53 PM
Mayor Dave Earling 08/15/2012 03:05 PM
Finalize for Agenda Sandy Chase 08/15/2012 03:07 PM
Form Started By: Kody McConnell Started On: 08/15/2012 02:45 PM
Final Approval Date: 08/15/2012
Packet Page 68 of 393
Final Approval Date: 08/15/2012
Packet Page 69 of 393
Interlocal Cooperation Agreement for
PUBLIC SAFETY BOAT MAINTENANCE AND REPAIR SERVICES
between
THE CITY OF EDMONDS
and
SNOHOMISH COUNTY FIRE DISTRICT #1
THIS INTERLOCAL AGREEMENT (“Agreement”) is entered into under the authority of the
Interlocal Cooperation Act, Chapter 39.34 RCW, between the City of Edmonds (“the City”), a municipal
corporation organized under the laws of the State of Washington, and the Snohomish County Fire
District #1 (“the District”), a special service district organized under the laws of the State of Washington
(collectively “the Parties”), to provide for the periodic maintenance and repair of the Public Safety Boat
owned by the District, and to define the Parties’ respective rights, obligations, costs, and liabilities
regarding this undertaking.
WHEREAS, Chapter 39.34 RCW authorizes two or more subdivisions of local government of the
State of Washington to cooperate on a basis of mutual advantage to provide for services and facilities;
WHEREAS, the Parties executed an Interlocal Agreement for Fire and Emergency Medical
Services (“Consolidation Agreement”) on November 3, 2009;
WHEREAS, the Parties executed a First Amendment to the Consolidation Agreement
(“Amendment”) on May 22, 2012, which provides for the transfer of ownership, maintenance and repair
responsibility for the Public Safety Boat known as Marine 16 (“the Vessel”) to the District, and further
provides that the City will provide certain maintenance and repair services for the Vessel upon the
District’s request;
WHEREAS, the Parties mutually desire to establish a formal arrangement under which the City
will provide these maintenance and repair services for the Vessel;
WHEREAS, the Parties desire to enter into this Agreement for the purpose of defining their
respective rights, obligations, costs, and liabilities regarding this undertaking;
WHEREAS, the City Council of the City of Edmonds has taken appropriate action to approve
Edmond’s entry into this Interlocal Agreement; and
WHEREAS, the Board of Commissioners of Snohomish County Fire District #1 has taken
appropriate action to approve the District’s entry into this Interlocal Agreement;
NOW, THEREFORE, in consideration of the terms, conditions, and covenants contained herein,
or attached hereto and incorporated herein by reference, the Parties agree as follows:
Section 1. Purpose. The purpose of this Agreement is to establish a formal arrangement under
which the City will provide certain maintenance and repair services for the Vessel. The terms,
conditions, and covenants of this Agreement shall accordingly be interpreted to advance this purpose.
This Agreement further seeks to allocate and define the Parties’ respective rights, obligations, costs, and
liabilities concerning the establishment, operation, and maintenance of this undertaking.
Packet Page 70 of 393
Section 2. Term. This Agreement shall be effective July 1st, 2012, after full execution by the
Parties hereto. This Agreement shall remain in effect for one year and shall automatically renew for
continuous one year periods of time unless terminated in accordance with Section 3 of the Agreement
or revised by a writing signed by both Parties.
Section 3. Termination. Either Party may terminate this Agreement with or without cause by
providing the other Party with thirty (30) days written notice of its intent to terminate. Termination
shall not alter the District’s payment obligations under Section 6 for services already rendered and shall
not alter the Parties’ respective obligations under Section 11 of this Agreement.
Section 4. Obligations of the Parties.
A. The City shall provide maintenance and repair services for the Vessel upon the District’s
request. Such maintenance and repair services may include, but are not limited to, oil
changing, engine tuning, equipment rotation, replacement and adjustment, and other
services as requested by the District and expressly agreed to by the City.
B. The City shall seek approval from the District for any repairs that are in addition to the
originally requested repairs. Approval shall be sought before any repairs are performed on
the vessel. Unapproved work shall be at the expense of the City and excluded from Section
4.C and D, and Section 5.
C. The City shall charge the District for all services performed pursuant to this Agreement in
accordance with Section 5 of this Agreement.
D. The District shall pay the City in accordance with Section 5 of this Agreement for all
maintenance and repair services performed by the City.
Section 5. Payment Schedule. The Parties agree to the following billing and payment schedule:
A. The City shall charge the District the City’s normal hourly shop rate for labor, plus the costs
for replacement parts and materials, for the maintenance and repair services performed
under this Agreement. Replacement of parts and materials, including but not limited to oil
and other fluids, shall be billed separately to the District at cost plus any shipping and
handling expense incurred by the City. Any disposal fee incurred by the City in disposing of
parts and materials from the Vessel, including but not limited to any hazardous waste
disposal charge, shall likewise be billed separately to the District at cost.
B. Within 14 days after completing a maintenance or repair project on the Vessel pursuant to
this Agreement, the City shall submit an itemized invoice to the District listing the tasks
completed, the hours expended, the parts and materials replaced, and the total charge to
the District.
C. Within 30 days of receiving an invoice pursuant to subsection B above, the District shall
tender full payment to the City for the full amount due under said invoice.
Section 6. Ownership and Disposition of Property. Any mechanical part on the Vessel removed
and/or replaced by the City pursuant to this Agreement, other than oil filters, air filters, and windshield
Packet Page 71 of 393
wiper blades, shall remain the legal property of the District and shall be retained, discarded, or
otherwise disposed of by the City only with the consent of the District.
Section 7. Administration: No Separate Entity Created. No separate legal entity is formed by
this Agreement.
Section 8. Release, Indemnification, and Hold Harmless Agreement.
A. The City agrees to protect, indemnify, and save the District harmless from and against any
and all injury or damage to the District or its property, and also from and against all claims,
demands, and causes of action of every kind and character arising directly or indirectly, or in
any way incident to, in connection with, or arising out of work performed under the terms
hereof, caused by the fault of the City, its agents, employees, representatives, or
subcontractors. The City specifically promises to indemnify the District against claims and
suits brought under Title 51 RCW by the City’s employees or subcontractors and waives any
immunity that the City may have under that title with respect to, but only to, the limited
extent necessary to indemnify the District. The City shall also indemnify and hold the
District harmless for any wage, overtime, or benefit claim of any City employee, agent,
representative, or subcontractor performing services under this Agreement. The City
further agrees to fully indemnify the District from and against any and all costs of defending
any such claim or demand to the end that the District is held harmless therefrom. This
paragraph shall not apply to damages or claims resulting from the sole negligence of the
District. In situations involving the sole negligence of the District or its employees, the
Parties’ respective liabilities shall be defined by the law of the State of Washington.
B. The District agrees to protect, indemnify, and save the City harmless from and against any
and all injury or damage to the City or its property, and also from and against all claims,
demands, and causes of action of every kind and character arising directly or indirectly, or in
any way incident to, in connection with, or arising out of work performed under the terms
hereof, caused by the fault of the District, its agents, employees, representatives, or
subcontractors. The District specifically promises to indemnify the City against claims or
suits brought under Title 51 RCW by the District’s employees or subcontractors and waives
any immunity that the District may have under that Title with respect to, but only to, the
limited extend necessary to indemnify the City. The District shall also indemnify and hold
the City harmless from any wage, overtime or benefit claim of any District employee, agent,
representative, or subcontractor performing services under this Agreement. The District
further agrees to fully indemnify the City from and against any and all costs of defending any
such claim or demand to the end that the City is held harmless therefrom. This paragraph
shall not apply to damages or claims resulting from the sole negligence of the City. In
situations involving the sole negligence of the City or its employees, the Parties’ respective
liability shall be defined by the law of the State of Washington.
Section 9. Governing Law and Venue. This Agreement shall be governed by the laws of the
State of Washington. Any action arising out of this Agreement shall be brought in Snohomish County
Superior Court. The substantially prevailing party in such action shall be awarded its reasonable
attorneys’ fees and costs.
Packet Page 72 of 393
Section 10. No Employment Relationship Created. The Parties agree that nothing in this
Agreement shall be construed to create an employment relationship between the City and any
employee, agent, representative, or contractor of the District, or between the District and any
employee, agent, representative, or contractor of the City.
Section 11. Notice. Notices to the City shall be sent to the following address:
City of Edmonds, Washington
Director of Public Works & Utilities
7110 210th Street SW
Edmonds, WA 98206
Notices to the District shall be sent to the following address:
Snohomish County Fire District #1
Administrative Headquarters and Training Center
12425 Meridian Avenue
Everett, WA 98208
Section 12. Duty to File Agreement With County Auditor. The District shall, after this
Agreement is executed by both Parties file this Agreement with the Snohomish County Auditor.
Section 13. Integration. This document constitutes the entire embodiment of the agreement
between the Parties, and, unless modified in writing by an amendment to this Interlocal Cooperation
Agreement signed by the Parties hereto, shall be implemented as described above.
CITY OF EDMONDS SNOHOMISH COUNTY FIRE DISTRICT #1
By:______________________________ By:______________________________
Dave O. Earling David Chan
Mayor of the City of Edmonds Chair of the Board of Commissioners
Date: ____________________________ Date:____________________________
Attest/Authenticated: Attest/Authenticated:
By:______________________________ By:______________________________
Sandra S. Chase, City Clerk
Approved as to form:
By:______________________________
Office of the City Attorney
Packet Page 73 of 393
AM-5080 4. F.
City Council Meeting
Meeting Date:08/21/2012
Time:5 Minutes
Submitted For:Phil Williams Submitted By:Kody McConnell
Department:Public Works
Committee: Type: Action
Information
Subject Title
Authorization to Sell One (1) 2002 Dodge Stratus.
Recommendation
It is recommended that authorization be given to the Public Works Department to contract with James G.
Murphy Auctioneers to sell One (1) 2002 Dodge Stratus. (VIN# 1B3AL36R22N231251)
Previous Council Action
None.
Narrative
The Police Department has declared Unit 251-POL to be surplus due to the elimination of the Assistant
Police Chief position.
Fiscal Impact
Fiscal Year:2012 Revenue:2500 Expenditure:
Fiscal Impact:
Monies will be deposited into B-Fund Replacement Account.
Form Review
Inbox Reviewed By Date
City Clerk Linda Hynd 08/16/2012 05:00 PM
Mayor Dave Earling 08/17/2012 08:43 AM
Finalize for Agenda Linda Hynd 08/17/2012 09:00 AM
Form Started By: Kody McConnell Started On: 08/16/2012 04:40 PM
Final Approval Date: 08/17/2012
Packet Page 74 of 393
AM-5079 4. G.
City Council Meeting
Meeting Date:08/21/2012
Time:5 Minutes
Submitted For:Phil Williams Submitted By:Kody McConnell
Department:Public Works
Committee: Type: Action
Information
Subject Title
Authorization to Sell Unit 047-STR (1973 Asphalt Tack Wagon)
Recommendation
It is recommended that authorization be given to the Public Works & Utilities Department to contract
with James G. Murphy Auctioneers to sell one (1) asphalt tack wagon.
Previous Council Action
None.
Narrative
Unit 047-STR was purchased in 1973 as a storage tank to heat up asphalt tack. The Street Division no
longer uses this method of storing and heating asphalt tack. The Street Division has declared this unit
surplus.
Fiscal Impact
Fiscal Year:2012 Revenue:100 Expenditure:
Fiscal Impact:
Monies will be deposited into B-Fund Replacement Account.
Form Review
Inbox Reviewed By Date
City Clerk Linda Hynd 08/16/2012 05:00 PM
Mayor Dave Earling 08/17/2012 08:44 AM
Finalize for Agenda Linda Hynd 08/17/2012 09:00 AM
Form Started By: Kody McConnell Started On: 08/16/2012 04:39 PM
Final Approval Date: 08/17/2012
Packet Page 75 of 393
AM-5078 4. H.
City Council Meeting
Meeting Date:08/21/2012
Time:5 Minutes
Submitted For:Phil Williams Submitted By:Kody McConnell
Department:Public Works
Committee: Type: Action
Information
Subject Title
Authorization to contract with James G. Murphy Auctioneers to sell surplus city vehicles.
Recommendation
It is recommended that authorization be given to the Public Works Department to contract with James G.
Murphy Auctioneers to Sell Surplus City Vehicles.
Previous Council Action
None.
Narrative
Previously, the City has utilized the services of James G. Murphy Auctioneers to sell surplus City
vehicles and equipment. This has proven in the past to be a cost-effective and efficient method of
managing surplus items.
The following vehicles are to be auctioned as surplus:
Unit # 336-POL 2008 Ford Crown Victoria VIN# 2FAHP71VX8X175036
Unit # 650-POL 2008 Ford Crown Victoria VIN# 2FAHP71VX8X145650
Fiscal Impact
Fiscal Year:2012 Revenue:8,000 Expenditure:
Fiscal Impact:
Monies will be deposited into the B-Fund Replacement Account
Form Review
Inbox Reviewed By Date
City Clerk Linda Hynd 08/16/2012 05:00 PM
Mayor Dave Earling 08/17/2012 08:44 AM
Finalize for Agenda Linda Hynd 08/17/2012 09:00 AM
Form Started By: Kody McConnell Started On: 08/16/2012 04:37 PM
Packet Page 76 of 393
Final Approval Date: 08/17/2012
Packet Page 77 of 393
AM-5041 4. I.
City Council Meeting
Meeting Date:08/21/2012
Time:Consent
Submitted For:Shawn Hunstock Submitted By:Sarah Mager
Department:Finance
Committee: Type: Information
Information
Subject Title
Banking Request for Proposals
Recommendation
N/A
Previous Council Action
Narrative
Finance is in the process of issuing a Banking RFP requesting proposals for its primary banking services.
The RFP will be sent out to qualified banks that are located in the local Edmonds area, advertised in the
Everett Herald and the Daily Journal of Commerce, as well as posted on the City's website. It is
expected that the Banking RFP will be issued on August 15th, 2012, deadline for proposals on October
5th, 2012, and implementation of a banking services agreement on December 6th, 2012.
Attachments
City of Edmonds Banking RFP
Form Review
Inbox Reviewed By Date
Finance Shawn Hunstock 08/15/2012 11:50 AM
City Clerk Sandy Chase 08/15/2012 12:00 PM
Mayor Dave Earling 08/15/2012 12:20 PM
Finalize for Agenda Sandy Chase 08/15/2012 02:00 PM
Form Started By: Sarah Mager Started On: 08/15/2012 09:04 AM
Final Approval Date: 08/15/2012
Packet Page 78 of 393
Request for Proposal (RFP) for:
Banking Services
City of Edmonds
Finance Department
121 5th Avenue N.
Edmonds, WA 98020
Packet Page 79 of 393
City of Edmonds Banking Services RFP
August 15, 2012 Page 2 of 22
I. PURPOSE OF REQUEST
The City of Edmonds (“City”) is requesting proposals for its primary banking services. The
City’s needs are outlined in the following Request for Proposal (“RFP”).
II. BID PROCESS
The City will attempt to follow this timetable, which should result in the implementation of a
banking services agreement by December 6th, 2012
Issue RFP August 15th, 2012
Deadline for Submittal of Proposals - 4:00 p.m. October 5th, 2012
Interview with Selected Firms October 17th, 2012 (if necessary)
Preliminary Selection of Firm November 6th, 2012
Recommendation to City Council November 13th, 2012
Implementation of Banking Services Agreement December 6th, 2012
III. MINIMUM QUALIFICATIONS
To be considered for selection, financial institutions must meet at least the following minimum
qualifications:
A. Authority to offer banking services. Institution must hold a charter from either the
United States Government or the State of Washington.
B. Access to the Federal Reserve System. Institution must be a member of (or
have access to) the Federal Reserve System and have access to all Federal
Reserve System services.
C. Legal Compliance. Institution must be in compliance with all applicable laws,
rules, regulations, and ordinances of the City of Edmonds, the State of
Washington, and the United States
D. Public Deposit Protection Act. Institution must be a Washington State qualified
depository for public funds and must be in compliance with the Washington
Public Deposit Protection Act (RCW 39.58).
E. Local banking office. Institution must have an established office or local branch
within or close proximity to the City of Edmonds.
IV. INSTRUCTIONS TO PROPOSERS
A. All proposals and/or questions should be directed to:
Shawn Hunstock, Finance Director
City of Edmonds
Packet Page 80 of 393
City of Edmonds Banking Services RFP
August 15, 2012 Page 3 of 22
121 5th Avenue N.
Edmonds, WA 98020
(425) 775-7743
shawn.hunstock@ci.edmonds.wa.us
B. All proposals must be in a sealed envelope and clearly marked in the lower left-
hand corner: “RFP - Banking Services”. All proposals must be received by
October 5th, 2012 at 4:00 p.m. Five (5) copies of the RFP must be presented. No
faxed, e-mailed or telephone proposals will be accepted. Late proposals shall be
returned unopened.
C. Proposals should be prepared simply and economically, providing a straight
forward, concise description of provider capabilities to satisfy the requirements of
the request. Special bindings, colored displays, promotional materials, etc. are
not required. Emphasis should be on completeness and clarity of content. Use
recycled paper for responses and any printed or photocopied material created
pursuant to a contract with the City whenever practicable. Use both sides of the
paper for any submittal to the City whenever practical.
D. All proposals must include the following:
1. Responses to Banking Services Questions/Statements in section VIII.
2. Statement of Financial Institution Qualifications found in section IX, signed
and notarized.
3. Non-Collusion Affidavit Certificate found in section X, signed and notarized.
4. A detailed schedule of costs by specified task using the Bid Sheet form in
Attachment A. Volumes indicated on the Bid Sheet are estimates and actual
quantities may vary. Costs not included on the Bid Sheet, but which the
financial institution proposes to charge, must be individually itemized and
thoroughly explained. Bid Sheets must be executed by an official of the firm
in a position to commit the institution to provide the services in accordance
with these terms and conditions.
V. SCOPE OF SERVICES
General Information
The City of Edmonds is soliciting proposals for a primary banking relationship with a financial
institution which operates an office within the city limits. The City will be contracting for the
following general services for a four year period beginning December 6th, 2012 and ending
December 5th, 2016. At the City’s option, a two year extension will be permitted with the same
terms and conditions of the original contract or as amended.
The following is a listing of mandatory services the City requires of its financial institution:
• Demand deposit checking accounts;
• Nightly account balance sweep;
• Banking supplies;
• Interim financing or line of credit;
• Payroll direct deposit;
Packet Page 81 of 393
City of Edmonds Banking Services RFP
August 15, 2012 Page 4 of 22
• Trust & escrow agent services;
• Credit/debit card services;
• Investment safekeeping services;
• ACH debit services;
• On-line balance reporting;
• On-line Stop-pays;
• ACH reporting;
• On-line wire transfers;
• Overdraft Line of Credit;
• Positive-Pay on Checking Accounts;
• Purchasing Cards;
• Credit Cards;
• Safe Deposit Services;
• Night Depository Services.
• Excellent customer service & response;
Edmonds utilizes a check system, as opposed to warrants. The City anticipates that proposed
banking services will be compensated either by the credit earned on average collected balances
or CD, or a fee for service basis, but is also willing to consider other options.
The following is a list of optional services the City may require:
• Check 21 or similar expedited payment options;
• Lock-box Services;
• Courier Services;
• Armored Car Services;
• Account Reconciliation Processing (ARP).
Services Required
Checking Accounts: The City currently utilizes four checking accounts: 1) the primary
checking account, 2) an accounts payable account, 3) a payroll check processing account, 4)
and a checking account for the Court. The institution will furnish the City with additional
checking accounts as needed. Currently, City of Edmonds staff delivers deposits to the
institution’s branch once each workday, for processing and credit to the City’s account that day.
NSF checks must be processed twice before being returned to the City. The basic checking
account services should at least consist of:
• Provide month-end statements by the 15th day of the following month and provide
statements to various auditors upon request;
• Provide electronic check image retrieval on CD monthly including necessary
software;
• Provide individual and consolidated monthly account analysis for all accounts by the
15th day of the following month;
• Provide an on-line wire transfer system for transferring money to other institutions,
along with appropriate security levels for wire transfer initiations and approvals;
• Provide an on-line computer balance reporting system, with information on collected,
available and closing balances, as well as a detail of total debits and credits posted
to the account for the previous day, by 7:00 a.m. each business day;
• Provide an on-line reporting system that shows current day ACH credits and debits,
by 7:00 a.m. each business day.
• Provide deposit reporting by location via an auxiliary MICR field or other means;
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• Provide Positive Pay feature with exception reporting/return of unknown items;
• Provide for on-line stop-pay look-up and notification;
• Provide support in answering questions, trouble shooting problems and resolving
issues in a prompt manner;
• Provide means to inquire about canceled checks and stop payment on checks upon
proper authorization.
Nightly Sweep/Zero Balance: To supplement the City’s daily major cash transfers to primary
checking, and travel advance account, sweep account structures to bank intra-day or overnight
investment options should be utilized to ensure all minimal bank-held operating funds are
invested at the highest possible rate. Bank sweep alternatives shall include only SEC
registered US government and agency or prime money market funds. Sweeps are designed to
also minimize collateral risk for the System by eliminating overnight deposits which otherwise
must be collateralized.
Interim Financing and Overdraft Protection: The City may require short-term financing up to
$5,000,000 for a period not to exceed one (1) year in the form of short-term notes. This short-
term financing could be secured by the anticipated revenue of City funds or sale of General
Obligation, Revenue, or Local Improvement District bonds. The successful bidder agrees to
provide interim financing to the City on a prompt and competitive basis.
Although the City will attempt to minimize daylight and overnight overdraft situations, it
recognizes that there are times these situations will occur. It is anticipated these overdraft
situations will not exceed $5 million, if and when they do occur.
Trust and Escrow Agent Services: The City may require trust and escrow agent services to
hold letters of credit and other third party commercial documents. The institution will, in most
cases, be required to take physical custody of these securities, notify the Parties of their
expiration thirty days prior to termination of the agreement and accept renewal or replacement
of instruments. The City may also require retainage accounts be maintained for contractors
choosing to place retainage funds in an interest bearing account.
Safekeeping Services: The institution may occasionally require safekeeping facilities and
services for the City’s investment securities. Required safekeeping services include (but are not
limited to):
• Receive/deliver securities on a delivery versus payment method;
• Price securities to market;
• Collect coupon bond interest;
• Provide delivery confirmation on new security purchases;
• Provide a monthly statement of holdings;
• Register or transfer securities;
• Verify holdings as of specific dates for audit purposes;
• Credit the City’s account for interest and principal payments on the day received;
• Provide maturity and interest payment notices at least 5 days prior to payment date
The City currently invests in U.S. Treasury and Agency securities that require safekeeping
services. The City may invest in other securities allowed by Washington State Statute in the
future. The successful bidder will be required to comply with all State and Federal regulations
regarding safekeeping of municipal securities.
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Banking Supplies: The financial institution will be required to provide a supply of coin rollers,
locking bank bags, tamper proof plastic deposit bags, deposit slips, advance travel and other
miscellaneous checks, and endorsement stamps for each location. The cost of such supplies
shall be charged against the City’s primary checking account as supplies are furnished to the
City.
ACH Debit Services: As noted below, the City processes direct deposits of payroll twice a
month. Other miscellaneous ACH transactions such as merchant credit card fees, excise tax
payments, and federal tax payments flow through the account each month.
Direct Deposit for Payroll: Edmonds offers and encourages direct payroll deposit for its
employees. The City pays its employees semi-monthly on the 5th and 20th. On an average
payroll, 262 employees receive direct deposit, which generates approximately 342 transactions
per pay period due to many employees having multiple bank account transfers.
Currently, the City transmits the payroll data to the institution via modem before 4:00 p.m. the
second working day prior to payday. Deposits must be made into the employees’ account by
8:00 a.m. on payday. Any deviation from these time limits must be stated in the bid. Any bidder
with less restrictive time requirements will be given favorable consideration.
The City from time to time may need to transmit the payroll data one day prior to the pay date.
We are therefore requesting bids on both a one-day and two-day turnaround. We are interested
in what the deadlines for transmission are for both situations.
Credit/Debit Card Services: The Financial institution will provide the City with the ability to
accept payment through the use of credit/debit cards. The City currently accepts MasterCard
and Visa credit cards in person and on-line for collection of recreation payments, utility
payments, licensing payments, and online permit payments. The City currently has six locations
that accept credit cards, with the possibility of more locations in the future. The City will be
credited daily for the gross amount of the bank card transactions. Any sales discount fee or
percentage proposed will be billed at the end of each month as part of the activity charges.
Night Depository Services: The Financial institution will provide the City with the ability to
make ‘night drop’ deposits after hours. City staff will prepare a deposit slip and ‘night drop’ the
deposit after hours, for deposit the next day. We currently use the tamper-resistant plastic bags
for this function.
Corporate Credit Cards: The City also utilizes credit cards for travel, internet purchases,
emergencies and other purposes and would require the financial institution to itemize the cost
for issuing credit cards to the City and associated annual fees and rates. Currently the City has
twenty-eight departmental/individual Visa accounts. The cards are used to make purchases in
lieu of issuing purchase orders, and are used for travel needs by City staff while traveling for
City business.
Data Equipment Compatibility: The City is interested in equipment and data compatibility and
therefore requests the specifications needed for an automated wire transfer, ACH debit & credit,
credit card, balance reporting and any other automated systems be included in this proposal.
Any costs associated with automated data and equipment should be identified on the Bid Sheet
form in Attachment A.
Miscellaneous Optional Services: In addition to the requirements listed above, the proposal
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shall identify proposed fees for the following services:
• Rapid processing/deposit options for checks such as Check 21;
• Automatic Account Reconciliation;
• Armored Car Services;
• Courier Services;
• Lockbox Services;
• Payment of Financial System Upgrades and Fees through use of analysis. In order
to enhance our banking/financial processing capabilities we may wish to pay for
these fees through banking analysis;
• Other services provided by your institution that would be beneficial to the City of
Edmonds, but have not specifically been addressed. Please itemize on the Bid
Sheet form in Attachment A.
Services Not Provided: In the event that the primary proposing financial institution does not
provide all requested services included in this RFP, the financial institution will submit as part of
its proposal additional partners/providers whom do provide these services. It is the sole
responsibility of the primary financial institution to secure and maintain the relationship with any
additional providers. The primary financial institution, at the time of bid submittal will identify all
secondary providers.
Should the financial institution be unable to secure and provide the relationship, in certain
instances such as the City’s financial system software vendor or armored car services, the City
may contract with independent service providers.
VI. TERMS AND CONDITIONS
A. The City reserves the right to reject any and all proposals, and to waive minor
irregularities in any proposal.
B. The City reserves the right to request clarification of information submitted, and
to request additional information on any proposal.
C. The City reserves the right to award any contract to the next most qualified
financial institution, if the successful financial institution does not execute a
contract within 30 days of being notified of selection.
D. Any proposal may be withdrawn up until the date and time set above for opening
of the proposals. Any proposal not so timely withdrawn shall constitute an
irrevocable offer, for a period of one hundred and twenty (120) days to sell to the
City the services described in the attached specifications, or until one or more of
the proposals have been approved by the City administration, whichever occurs
first.
E. The contract resulting from acceptance of a proposal by the City shall be in a
form supplied or approved by the City, and shall reflect the specifications in this
RFP. A copy of the proposed contract is available for review (see attachment B).
The City reserves the right to reject any proposed agreement or contract that
does not conform to the specifications contained in this RFP and which is not
approved by the City Attorney’s office.
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F. The City shall not be responsible for any costs incurred by the financial institution
in preparing, submitting or presenting its response to the RFP.
VII. EVALUATION PROCESSS
Proposals will be evaluated by a committee of City staff. Evaluations will be based on criteria
outlined herein which may be weighted by the City in a manner it deems appropriate. All
proposals will be evaluated using the same criteria. The criteria used will be:
A. Responsiveness to the RFP
The City will consider all the material submitted to determine whether the
financial institution’s offering is in compliance with the RFP documents.
B. Ability to Perform Required Services
The City will consider all the relevant material submitted by each financial
institution, and other relevant material it may otherwise obtain, to determine
whether the financial institution is capable of providing services of the type and
scope specific to the RFP.
The following elements may be given consideration by the City in determining
whether a financial institution is capable:
1. The ability and capacity of the financial institution and the skills, experience,
and availability of the specific individuals to be assigned to the City to perform
the services required;
2. The quality of performance by the financial institution on previous and similar
contracts and such other information as may be secured and considered
relevant by the City, including information on customer service as supplied in
section VIII 4 and obtained from references provided;
3. The ability of the financial institution to present professional and innovative
work; the skill of the financial institution as demonstrated by samples of
similar work and/or references from similar organizations;
C. Fees
As described in Section IV D. 4.
D. References
As described in Section VIII 2.
E. Community Presence
As described in Section VIII 3.
F. Interviews and Site Visits
The City may conduct interviews and site visits as part of the final selection
process.
VIII. BANKING SERVICES QUESTIONS/STATEMENTS
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Please provide your responses to the items below in the order presented.
A. Provide the names of individuals, with phone numbers and e-mail addresses,
who will be working on the proposed services and their areas of responsibility
including their specific experience relative to the request for proposal
requirements.
B. Submit at least five (5) references (preferably from current local government
customers) who can attest to the financial institution’s experience as it relates to
providing banking services. The references must include contact name, title,
address, e-mail address, telephone number and services used.
C. Describe your institution’s community participation/reinvestment program
including your Community Reinvestment Act (CRA) rating.
D. Describe your institution’s customer service philosophy and organizational
structure and provide meaningful examples to illustrate.
E. Provide the following reports and information about your institution:
1. Analysis & bank statement
2. Safekeeping statement and receipts
3. Most recent financial statement
4. S&P and/or Moody’s credit rating or comparable rating
F. Provide a funds availability schedule. Describe one day, two day availability and
wire requirements.
G. Describe your Balance Reporting systems and availability.
1. What hardware/software does the bank use to deliver balance and
transaction detail information?
2. What time is previous day information available for access by the customer?
3. What are the hours of access of the balance reporting system?
4. Does the bank provide current day information?
a. How frequently is this information updated throughout the day?
b. What transaction types are available on current day reports?
5. Describe the level of detail provided in previous and current day reports?
6. How many days of history can be accessed through the system?
7. In what format is information available?
8. Provide a sample printout of the daily on-line balance information.
H. ACH Services:
1. What is the recommended service delivery method (i.e. direct transmission,
on-line, or other)?
a. What are the hardware/software requirements?
b. What training does the bank provide?
c. Does the software offer the ability to manage security and access levels
by user?
d. What report options are available?
e. What controls are in place to protect against lost files and duplications of
transmissions?
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f. Does the bank provide automatic file receipt acknowledgements? If so,
how?
g. Describe the role of any third-party processor used by the bank to provide
this service?
2. What are the hours of operation of the ACH unit?
3. What are the bank’s cut-off times for customer initiation of ACH transactions?
4. Describe the procedures used to verify accurate and secure receipt of
transmissions.
5. Can the bank automatically redeposit items returned for insufficient or
uncollected funds?
6. How does the bank handle file, batch, and item reversals and deletions?
I. Positive Pay
1. What is the recommended service delivery method (i.e. direct transmission,
on-line, or other)?
a. What are the hardware/software requirements?
2. What controls are in place to protect against lost files and duplications of
transmissions?
3. Does the bank provide automatic file receipt acknowledgements? If so, how?
4. Describe the role of any third-party processor used by the bank to provide
this service?
5. What is the bank’s deadline for transmitting files/data?
6. What is the process for notifying the bank of a single check or small check
run outside of the regular batch file?
7. How does the City notify the bank of voided and stop payment checks?
8. Does your bank have payee verification?
9. Is the positive pay service fully implemented at all bank branches?
10. How does the bank handle exception (“paid not issued”) items?
a. Does the bank offer a daily listing of exception items?
b. Are there defaults available for each account to either automatically return
or pay on exception items?
c. What is the timeline for reporting exceptions to the city?
d. How are exceptions reported to the city? Will an image be available?
e. What is the timeline for the city to act on any exceptions?
f. What are the hours of operation of this service unit?
J. Merchant Card Services:
1. Provide a funds availability schedule by card type. Is it negotiable?
2. What is the settlement deadline?
3. What daily and/or monthly reconciliation reports are available?
4. Do you offer recurring billing processing?
K. Payment of Fees. Respondents will need to provide information on the following:
1. The proposed method for setting rates on a compensating certificate of
deposit;
2. Whether a service charge credit/debit can be carried forward to the next
period;
3. The formula for any fees in the event of an overdraft;
4. Describe what constitutes a daylight and overnight overdraft situation.
L. Errors and Adjustments
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1. Describe your adjustment process for resolving deposit discrepancies.
2. At what dollar amount do you write off discrepancies?
3. Do you adjust the deposit amount or process an adjusting debit or credit?
M. Describe how inquires requiring research and adjustments are handled by the
institution. Are there established turn-around times for research and adjustment
items? If yes, specify.
N. Describe NSF or Returned Items processing procedures, fees or other related
services available. The City will require re-depositing ‘NSF’ or ‘uncollected funds’
returned items so that they may be presented a second time prior to being
charged back.
O. Security/Protection Measures: What security features are in place to minimize
the risk of unauthorized transactions?
P. Service Enhancements: Describe any enhancements, technological or otherwise,
that we should consider to improve operational or cash management efficiencies.
Q. Discuss your use of the internet in providing services to your municipal/business
customers.
R. Provide information on how your institution plans to keep your product line
competitive. Describe what approach the bank is taking in the development of
new services and what new services and/or features the bank plans to offer and
within what time frame.
S. Disaster Recovery:
1. Describe your institution’s formal disaster recovery plan.
2. How quickly will back-up facilities be activated?
3. Describe your institution’s operating capabilities to assist the City in the event
of a disaster or declared emergency.
T. Conversion Plan: Describe the conversion plan you would coordinate to ensure a
smooth transition from the current provider.
U. List the address and hours of operation at your nearest branch office and also
the hours of operation for non-branch services.
V. Discuss any special conditions, other fees, other services, or deviations from the
requested scope.
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IX. STATEMENT OF FINANCIAL INSTITUTION QUALIFICATIONS
Each financial institution submitting a proposal for items included in this document shall prepare
and submit the following data along with their proposal:
1. Name of Financial Institution
2. Business Address
3. Business Phone Fax No.
4. E-mail address
5. How many years have you been in business under the present name?
6. General character of services provided by your institution:
7. City of Edmonds Business License Number:
8. State of Washington Sales Tax Registration Number:
9. Federal I.R.S. Identification Number:
10. I certify that the institution:
is capable of providing the services as outlined in this proposal,
will comply with the rules and regulations outlined by the Revised Code of Washington,
Edmonds Municipal Code, and the Washington Public Deposit Protection Commission,
and other applicable laws and regulations.
City of Edmonds
Banking Services
Institution Name Authorized Signature
Sworn before me, this day of, 2012.
Notary Public
in and for the State of Washington
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X. NON-COLLUSION AFFIDAVIT CERTIFICATE
State of Washington )
)ss
County of )
The undersigned, being duly sworn, deposes and say that the person, firm, association, co-
partnership, or corporation herein named has not either directly or indirectly entered into any
agreement, participated in any collusion, or otherwise taken any action in restraint of free
competitive bidding in the preparation and submission of a proposal to the Owner for
consideration in the award of a contract on the improvement described as follows:
City of Edmonds
Banking Services
Institution Name Authorized Signature
Sworn before me, this day of, 2012.
Notary Public
in and for the State of Washington
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XI. OTHER INFORMATION
For additional information or explanation of the contents or intent of these specifications, please
e-mail your questions to Shawn Hunstock, Finance Director, at
shawn.hunstock@ci.edmonds.wa.us. An optional bidder’s conference will be held ___________
at 9:00 a.m. in the Council Chambers of the Edmonds City Hall, 121 5th Ave N, Edmonds,
Washington.
The City will provide copies of this document for your modification in MS Word format (.doc) to
assist with your responses.
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Attachment A
Bid Sheet
Item
Unit
Price
Estimated
Monthly
Volume
Avg.
Monthly
Cost Explanation
Account Analysis:
ACCOUNT MAINTENANCE – MAIL 4.00
Account Reconciliation:
BASIC POS PAY- ACCOUNT BASE 2.00
BASIC POS PAY – PER ITEM 250.00
BASIC POS PAY – PER ITEM 250.00
BASIC POS PAY - PER ITEM 116.33
BPP – PPW EXCEPTION REPORTED 3.00
BPP – PPW EXCEPTION IMAGE VIEW ED 3.25
BPP – PPW UPLOAD ISSUE FILE 250.00
BPP –PPW UPLOAD ISSUE FILE 250.00
BPP – PPW UPLOAD ISSUE FILE 133.42
BPP –PPW MANUAL ISSUE ENTRY 2.17
Business Checking:
BRANCH DEPOSIT 32.92
ELECTRONIC CREDIT 149.50
NIGHT DROP DEPOSIT 155.42
PAID CHECK CHARGE 500.00
PAID CHECK CHARGE 133.42
ELECTRONIC DEBIT 31.75
BANK STATEMENT WEB 4.00
Check Processing:
UB CHECKS – BRANCH DEPOSIT 136.00
LOCAL CLR.HSE./BRANCH DEP. 28.00
LOCAL FED DIST 12 – BRANCH DEP 4,065.67
OTHER FED – BRANCH DEPOSIT 810.42
DEBIT ERROR NOTICE 3.30
CREDIT ERROR NOTICE 1.86
Clear Pay:
ACH WEB MONTHLY BASE FEE 1.00
ACH WEB CREDIT TRANSACTION 100.00
ACH WEB CREDIT TRANSACTION 488.42
ACH WEB NOC TRANSMISSION 3.29
ACH WEB BATCH RELEASE 2.00
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Commercial Customer Service:
IMAGE OF DEP ITEM <30 DAYS 176.75
IMAGE OF DEP ITEM 31-60 DAYS 2.00
Information Reporting:
SIMPLIFIED PD REPORT ACCT – CLVL 5.00
SIMPLIFIED PD BAL/SUM UPDATED 1,088.75
SIMPLIFIED PD TRANSACTION UPDT 1,088.42
SIMPLIFIED CD REPORT ACCT – CLVL 5.00
SIMPLIFIED CD BAL/SUM UPDATED 234.42
SIMPLIFIED CD TRANSACTION UPDT 256.17
Deposited Items Returned:
DEPOSITED ITEMS RETURND-CHRGBK 11.83
Office Cash Services:
DEPOSITED CURRENCY 42,331.64
CURRENCY FURNISHED 647.45
Savings Account:
BANK STATEMENT WEB 1.00
FDIC INSURANCE 1.59
Statements:
IOD-SINGLE IMAGE (<120 DAYS) 8.40
STATEMENT-IMAGE VIEW 2.00
Teleservices:
INQUIRY & TRANSFER SERVICE 1.00
Team Stop Payments:
WEB STOP SINGLE INQUIRY 1.50
WEB DDA STOP PAYMENT 2.50
Electronic Wire Transfer:
ACCT TRANSFER END-OF-DAY/WEB 1.25
WIRE TRANSFER MONTHLY FEE/WEB 1.00
Zero Balance Accounts:
SUB LEVEL 1 1.00
SUB LEVEL 1 1.00
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Notes or Item Description:
Formulas:
Daylight Overdraft Formula
Overnight Overdraft Formula
Short-Term Financing Formula
FDIC Insurance Formula
Service Charge Credit Formula
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The undersigned, an institution or firm maintaining operations within the city limits of Edmonds,
Washington, submits the following proposal for the City’s banking services for the period
beginning December 6th, 2012 and ending December 5th, 2012.
Authorization:
Institution Name Date
Mailing Address Phone Number
City, State, Zip Fax Number
By Title
Contact Name (if different from above) Contact Phone Number
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Attachment B
Banking Services Agreement
BANKING SERVICES AGREEMENT PROVISIONS FOR THE CITY OF EDMONDS
The City of Edmonds, Washington, a municipal corporation (hereinafter the "City") and
______________________, whose address is ______________________________________,
(hereinafter the "Financial Institution", agree and contract as follows:
A. SERVICES BY FINANCIAL INSTITUTION
1. The Financial Institution agrees to perform the services described in this
proposal, which attachment is incorporated herein by reference.
2. All services, and all duties incidental or necessary thereto, shall be conducted
and performed diligently and completely and in accordance with professional
standards of conduct and performance.
B. COMPENSATION
1. The total compensation to be paid to the Financial Institution shall be detailed
in Attachment A.
The above fees include all labor, materials and expenses required for the
completion of these services.
2. Payment to Financial Institution by the City in accordance with the above
shall be the total compensation for all work performed under this agreement
and supporting documents hereto as well as all subcontractor's fees and
expenses, supervision, labor supplies, materials, equipment or the use
thereof, reimbursable expenses, and other necessary incidentals.
3. The Financial Institution shall be paid based on the acceptance of the
proposed compensation.
4. The City shall have the right to withhold payment to the Financial Institution
for any service not completed in a satisfactory manner until such time as the
Financial Institution modifies such service to the satisfaction of the City.
5. Unless otherwise specified in this Agreement, any payment shall be
considered timely if a check is mailed or is available within 45 days of the
date of actual receipt by the City of an invoice conforming in all respects to
the terms of this Agreement.
C. TERMINATION OF AGREEMENT
The City reserves the right to terminate or suspend this Agreement at any time,
with or without cause, by giving forty-five (45) days’ notice to the financial
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institution in writing. In the event of termination, all finished or unfinished reports,
or other material prepared by the Financial Institution pursuant to the Agreement
shall be provided to the City. In the event the City terminates this agreement
prior to completion without cause, the Financial Institution may complete such
analyses and records as may be necessary to place its records in order. The
Financial Institution shall be entitled to receive just and equitable compensation
of any satisfactory services completed prior to the date of suspension or
termination, not to exceed the compensation set forth above. Should the
Financial Institution desire to terminate this agreement, written notice of 180 days
is required.
D. OWNERSHIP OF WORK PRODUCT
Ownership of the originals of any reports, data, studies, surveys, charts, maps,
drawings, specifications, figures, photographs, memoranda, and any other
documents which are developed, compiled or produced as a result of this
agreement, whether or not completed, shall be vested in the City. Any reuse of
these materials by the City for projects or purposes other than those which fall
within the scope of this agreement or the project to which it relates, without
written concurrence by the Financial Institution will be at the sole risk of the City.
E. GENERAL ADMINISTRATION AND MANAGEMENT
The Finance Director for the City of Edmonds shall review and approve the
Financial Institutions charges to the City under this Agreement, shall have the
primary responsibility for overseeing and approving services to be performed by
the Financial Institution, and shall coordinate all communications with the
Financial Institution from the City.
F. CONTRACT PERIOD
The Banking Services Agreement is to extend for a period of four years,
beginning on December 6th, 2012 with a two year option to renew the Agreement.
The City in order to exercise its renewal option will need to do nothing. At the
end of this period, the City may choose to negotiate a renewal option or to
request additional proposals.
G. SUCCESSORS AND ASSIGNS
The Financial Institution shall not assign, transfer, convey, pledge, or otherwise
dispose of this agreement or any part of this agreement without prior written
consent of the City.
H. NONDISCRIMINATION
The Financial Institution shall, in all hiring or employment made possible or
resulting from this agreement, take affirmative action to ensure that there shall be
no unlawful discrimination against any employee or applicant for employment
because of sex, race, age, color, creed, national origin, marital status or the
presence of any sensory, mental or physical handicap, unless based upon a
bonafide occupational qualification, and this requirement shall apply to but not be
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limited to the following: employment, advertising, layoff or termination, rates of
pay or other forms of compensation and selection for training, including
apprenticeship.
No person shall be denied or subjected to discrimination in receipt of the benefit
of any services or activities made possible by or resulting from this Agreement on
the grounds of sex, race, color, creed, national origin, age except minimum age
and retirement provisions, marital status, or the presence of any sensory, mental
or physical handicap.
I. HOLD HARMLESS/INDEMNIFICATION
The Financial Institution agrees to indemnify, defend, and save harmless the City
and its officers, agents, and employees, from any claim, real or imaginary, filed
against the City or its officers, agents, or employees, alleging damage or injury
arising out of the subject matter of this Agreement; provided, however, that such
provision shall not apply to the extent that the damage or injury results from the
fault of the City or its officers, agents, or employees. "Fault" as herein used shall
have the same meaning as set forth in RCW 4.22.015.
J. LIABILITY INSURANCE COVERAGE
The Financial Institution will, at the Financial Institution's sole expense, obtain
and maintain during the life of this Agreement, policies of comprehensive general
liability insurance, each with combined single limits of not less than $1,000,000
per occurrence. Any policy of required insurance on a claims-made basis shall
provide coverage as to all claims arising out of the services performed under the
contract and filed within three (3) years following completion of the services so to
be performed. A failure to obtain and maintain such insurance or to file said
certificates shall be a material breach of this Agreement.
K. COMPLIANCE WITH LAWS
The Financial Institution shall comply with all applicable State, Federal and City
laws, ordinances, regulations, and codes.
L. FUTURE SUPPORT
The City makes no commitment and assumes no obligations for the support of
Financial Institution activities except as set forth in this Agreement.
M. INDEPENDENT CONTRACTOR
The Financial Institution is and shall be at all times during the term of this
agreement an independent contractor.
N. EXTENT OF AGREEMENT/MODIFICATION
This Agreement, together with all attachments and addenda, represents the
entire and integrated Agreement between the parties hereto and supersedes all
prior negotiations, representations or agreements, either written or oral. This
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Agreement may be amended, modified or added to only by written instrument
properly signed by both parties hereto.
O. ADDITIONAL WORK
The City may desire to have the Financial Institution perform other services in
connection with the banking relationship other than provided for by the express
intent of this contract. Any such services shall be considered as additional work,
supplemental to this Agreement. Additional work shall not proceed unless so
authorized in writing by the City.
Authorized additional work will be compensated for in accordance with a written
supplemental Agreement between the City and the Financial Institution.
IN WITNESS WHEREOF, the parties hereto have executed this Agreement on the dates written
below:
FINANCIAL INSTITUTION: CITY OF EDMONDS:
By: By:
Title: Title:
Date: Date:
APPROVED AS TO FORM:
Edmonds City Attorney
Date:
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AM-5045 4. J.
City Council Meeting
Meeting Date:08/21/2012
Time:Consent
Submitted For:Shawn Hunstock Submitted By:Shawn Hunstock
Department:Finance
Review Committee: Finance Committee Action: Approve for
Consent Agenda
Type: Information
Information
Subject Title
2011 Financial Statement Audit Report - State Auditor's Office
Recommendation
N.A. for information only
Previous Council Action
N.A.
Narrative
This item is for information only. The attached financial statement audit report for 2011 indicates that
audit issues from 2010 were considered to be resolved, and there were no new findings for the 2011
financial statements. This agenda memo also includes a copy of an email from the State Auditors Office
to the City Council. The first three items mentioned in this communication were description changes the
auditors wanted on the financial statements, and those changes were made. The other two items related to
immaterial dollar amounts for invoices that were paid and could have been accrued back to 2011 but were
not because the Finance Department had already started preparing financial statements in order for the
statements to be ready when the auditors arrived to begin their audit fieldwork. The timing on these
invoices, being included in 2012 rather than accrued back to 2011, was considered to be immaterial by
the auditors and as such did not result in a finding.
Attachments
2011 SAO Audit Report
Auditor Communication with Council
Form Review
Inbox Reviewed By Date
City Clerk Sandy Chase 08/15/2012 11:33 AM
Mayor Dave Earling 08/15/2012 11:50 AM
Finalize for Agenda Sandy Chase 08/15/2012 12:11 PM
Form Started By: Shawn Hunstock Started On: 08/15/2012 11:13 AM
Final Approval Date: 08/15/2012
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Washington State Auditor’s Office
Financial Statements and Federal Single Audit Report
City of Edmonds
Snohomish County
Audit Period
January 1, 2011 through December 31, 2011
Report No. 1008064
Issue Date
July 30, 2012
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July 30, 2012
Mayor and City Council
City of Edmonds
Edmonds, Washington
Report on Financial Statements and Federal Single Audit
Please find attached our report on the City of Edmonds’ financial statements and compliance
with federal laws and regulations.
We are issuing this report in order to provide information on the City’s financial condition.
Sincerely,
BRIAN SONNTAG, CGFM
STATE AUDITOR
Washington State Auditor
Brian Sonntag
Insurance Building, P.O. Box 40021 Olympia, Washington 98504-0021 (360) 902-0370 TDD Relay (800) 833-6388
FAX (360) 753-0646 http://www.sao.wa.gov
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Table of Contents
City of Edmonds
Snohomish County
January 1, 2011 through December 31, 2011
Federal Summary ...................................................................................................................... 1
Status of Prior Audit Findings ..................................................................................................... 3
Independent Auditor’s Report on Internal Control over Financial Reporting and on
Compliance and Other Matters in Accordance with Government Auditing Standards ................. 4
Independent Auditor’s Report on Compliance with Requirements That Could Have a Direct
and Material Effect on Each Major Program and on Internal Control over Compliance in
Accordance with OMB Circular A-133 ........................................................................................ 6
Independent Auditor’s Report on Financial Statements .............................................................. 8
Financial Section .......................................................................................................................10
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Federal Summary
City of Edmonds
Snohomish County
January 1, 2011 through December 31, 2011
The results of our audit of the City of Edmonds are summarized below in accordance with U.S.
Office of Management and Budget Circular A-133.
FINANCIAL STATEMENTS
An unqualified opinion was issued on the financial statements of the governmental activities, the
business-type activities, each major fund and the aggregate remaining fund information.
Internal Control Over Financial Reporting:
• Significant Deficiencies: We reported no deficiencies in the design or operation of
internal control over financial reporting that we consider to be significant deficiencies.
• Material Weaknesses: We identified no deficiencies that we consider to be material
weaknesses.
We noted no instances of noncompliance that were material to the financial statements of the
City.
FEDERAL AWARDS
Internal Control Over Major Programs:
• Significant Deficiencies: We reported no deficiencies in the design or operation of
internal control over major federal programs that we consider to be significant
deficiencies.
• Material Weaknesses: We identified no deficiencies that we consider to be material
weaknesses.
We issued an unqualified opinion on the City’s compliance with requirements applicable to .
We reported no findings that are required to be disclosed under section 510(a) of OMB
Circular A-133.
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Identification of Major Programs:
The following during the period under audit:
CFDA No. Program Title
20.205 ARRA - Highway Planning and Construction Cluster (Recovery Act)
20.205 Highway Planning and Construction Cluster
The dollar threshold used to distinguish between Type A and Type B programs, as prescribed
by OMB Circular A-133, was $300,000.
The City qualified as a low-risk auditee under OMB Circular A-133.
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Status of Prior Audit Findings
City of Edmonds
Snohomish County
January 1, 2010 through December 31, 2010
The status of findings contained in the prior years’ audit reports of the City of Edmonds is
provided below:
1. The City’s controls over financial statement preparation are inadequate to ensure
accurate accounting and financial reporting.
Report No. 1007507, dated April 16, 2012
Background
Our audit identified deficiencies in internal controls over financial reporting that could
affect the City’s ability to produce reliable financial statements.
We identified the following deficiencies in internal controls over accounting and financial
reporting that, when taken together, represent a material weakness:
• Staff did not use current resources such as the Budgeting, Accounting and
Reporting Standards (BARS) Manual and Governmental Accounting Standards
Board (GASB) pronouncements to prepare the financial statements, notes and
required schedules.
• City management chose not to consider the accounting and financial reporting of
applicable accounting standards, such as Government Accounting Standards
Board Statement No. 51, relating to intangible assets due to its complexity and
limited staff resources.
• Staff lacked adequate knowledge of the accounting requirements, resulting in a
misinterpretation of the instructions for updating the Other Post Employment
Benefit (OPEB) liability and related note disclosures.
Status
Based on our audit of the 2011 financial sections, we determined that City management
addressed the deficiencies in internal controls over financial reporting to ensure the City
has produced reliable financial statements.
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Independent Auditor’s Report on Internal
Control over Financial Reporting and on
Compliance and Other Matters in Accordance
with Government Auditing Standards
City of Edmonds
Snohomish County
January 1, 2011 through December 31, 2011
Mayor and City Council
City of Edmonds
Edmonds, Washington
We have audited the financial statements of the governmental activities, the business-type
activities, the aggregate discretely presented component units, each major fund and the
aggregate remaining fund information of the City of Edmonds, Snohomish County, Washington,
as of and for the year ended December 31, 2011, which collectively comprise the City’s basic
financial statements, and have issued our report thereon dated June 27, 2012. During the year
ended December 31, 2011, the City implemented Governmental Accounting Standards Board
Statement No. 51, Accounting and Financial Reporting for Intangible Assets and Statement No.
54, Fund Balance Reporting and Governmental Fund Type Definitions.
We conducted our audit in accordance with auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States.
INTERNAL CONTROL OVER FINANCIAL REPORTING
In planning and performing our audit, we considered the City’s internal control over financial
reporting as a basis for designing our auditing procedures for the purpose of expressing our
opinions on the financial statements, but not for the purpose of expressing an opinion on the
effectiveness of the City’s internal control over financial reporting. Accordingly, we do not
express an opinion on the effectiveness of the City’s internal control over financial reporting.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to
prevent, or detect and correct misstatements on a timely basis. A material weakness is a
deficiency, or a combination of deficiencies, in internal control such that there is a reasonable
possibility that a material misstatement of the City's financial statements will not be prevented,
or detected and corrected on a timely basis.
Our consideration of internal control over financial reporting was for the limited purpose
described in the first paragraph of this section and would not necessarily identify all deficiencies
in internal control that might be deficiencies, significant deficiencies or material weaknesses.
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We did not identify any deficiencies in internal control over financial reporting that we consider
to be material weaknesses, as defined above.
COMPLIANCE AND OTHER MATTERS
As part of obtaining reasonable assurance about whether the City’s financial statements are
free of material misstatement, we performed tests of the City’s compliance with certain
provisions of laws, regulations, contracts and grant agreements, noncompliance with which
could have a direct and material effect on the determination of financial statement amounts.
However, providing an opinion on compliance with those provisions was not an objective of our
audit, and accordingly, we do not express such an opinion.
The results of our tests disclosed no instances of noncompliance or other matters that are
required to be reported under Government Auditing Standards.
This report is intended for the information and use of management, the Mayor and City Council,
federal awarding agencies and pass-through entities. However, this report is a matter of public
record and its distribution is not limited. It also serves to disseminate information to the public
as a reporting tool to help citizens assess government operations.
BRIAN SONNTAG, CGFM
STATE AUDITOR
June 27, 2012
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Independent Auditor’s Report on Compliance
with Requirements That Could Have a Direct
and Material Effect on Each Major Program and
on Internal Control over Compliance in
Accordance with OMB Circular A-133
City of Edmonds
Snohomish County
January 1, 2011 through December 31, 2011
Mayor and City Council
City of Edmonds
Edmonds, Washington
COMPLIANCE
We have audited the compliance of the City of Edmonds, Snohomish County, Washington, with
the types of compliance requirements described in the U.S. Office of Management and Budget
(OMB) Circular A-133 Compliance Supplement that could have a direct and material effect on
its major federal program for the year ended December 31, 2011. The City’s major federal
program is identified in the Federal Summary. Compliance with the requirements of laws,
regulations, contracts and grants applicable to its major federal program is the responsibility of
the City’s management. Our responsibility is to express an opinion on the City’s compliance
based on our audit.
We conducted our audit of compliance in accordance with auditing standards generally
accepted in the United States of America; the standards applicable to financial audits contained
in Government Auditing Standards, issued by the Comptroller General of the United States; and
OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations.
Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain
reasonable assurance about whether noncompliance with the types of compliance requirements
referred to above that could have a direct and material effect on a major federal program
occurred. An audit includes examining, on a test basis, evidence about the City’s compliance
with those requirements and performing such other procedures as we considered necessary in
the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our
audit does not provide a legal determination on the City’s compliance with those requirements.
In our opinion, the City complied, in all material respects, with the compliance requirements
referred to above that could have a direct and material effect on its major federal program for
the year ended December 31, 2011.
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INTERNAL CONTROL OVER COMPLIANCE
The management of the City is responsible for establishing and maintaining effective internal
control over compliance with requirements of laws, regulations, contracts and grants applicable
to federal programs. In planning and performing our audit, we considered the City’s internal
control over compliance with the requirements that could have a direct and material effect on a
major federal program in order to determine our auditing procedures for the purpose of
expressing our opinion on compliance and to test and report on internal control over compliance
in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the
effectiveness of internal control over compliance. Accordingly, we do not express an opinion on
the effectiveness of the City's internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control
over compliance does not allow management or employees, in the normal course of performing
their assigned functions, to prevent or detect and correct noncompliance with a type of
compliance requirement of a federal program on a timely basis. A material weakness in internal
control over compliance is a deficiency, or combination of deficiencies, in internal control over
compliance, such that there is a reasonable possibility that material noncompliance with a type
of compliance requirement of a federal program will not be prevented, or detected and
corrected, on a timely basis.
Our consideration of internal control over compliance was for the limited purpose described in
the first paragraph of this section and would not necessarily identify all deficiencies in internal
control that might be deficiencies, significant deficiencies or material weaknesses. We did not
identify any deficiencies in internal control over compliance that we consider to be material
weaknesses, as defined above.
This report is intended for the information of management, the Mayor and City Council, federal
awarding agencies and pass-through entities. However, this report is a matter of public record
and its distribution is not limited. It also serves to disseminate information to the public as a
reporting tool to help citizens assess government operations.
BRIAN SONNTAG, CGFM
STATE AUDITOR
July 11, 2012
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Independent Auditor’s Report on Financial
Statements
City of Edmonds
Snohomish County
January 1, 2011 through December 31, 2011
Mayor and City Council
City of Edmonds
Edmonds, Washington
We have audited the accompanying financial statements of the governmental activities, the
business-type activities, the aggregate discretely presented component units, each major fund
and the aggregate remaining fund information of the City of Edmonds, Snohomish County,
Washington, as of and for the year ended December 31, 2011, which collectively comprise the
City’s basic financial statements as listed on page 10. These financial statements are the
responsibility of the City’s management. Our responsibility is to express opinions on these
financial statements based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States. Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement. An audit includes examining, on a test
basis, evidence supporting the amounts and disclosures in the financial statements. An audit
also includes assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement presentation. We believe
that our audit provides a reasonable basis for our opinions.
In our opinion, the financial statements referred to above present fairly, in all material respects,
the respective financial position of the governmental activities, the business-type activities, the
aggregate discretely presented component units, each major fund and the aggregate remaining
fund information of the City of Edmonds, as of December 31, 2011, and the respective changes
in financial position, and the budgetary comparison for the General Fund fund, for the year then
ended in conformity with accounting principles generally accepted in the United States of
America.
As described in Note 1, during the year ended December 31, 2011, the City implemented
Governmental Accounting Standards Board Statement No. 51, Accounting and Financial
Reporting for Intangible Assets and Statement No. 54, Fund Balance Reporting and
Governmental Fund Type Definitions.
In accordance with Government Auditing Standards, we have also issued our report on our
consideration of the City’s internal control over financial reporting and on our tests of its
compliance with certain provisions of laws, regulations, contracts and grant agreements and
other matters. The purpose of that report is to describe the scope of our testing of internal
control over financial reporting and compliance and the results of that testing, and not to provide
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an opinion on the internal control over financial reporting or on compliance. That report is an
integral part of an audit performed in accordance with Government Auditing Standards and
should be considered in assessing the results of our audit.
Accounting principles generally accepted in the United States of America require that the
management’s discussion and analysis on pages 11 through 23, pension trust fund and
information on postemployment benefits other than pensions on pages 75 through 76 be
presented to supplement the basic financial statements. Such information, although not a part
of the basic financial statements, is required by the Governmental Accounting Standards Board
who considers it to be an essential part of financial reporting for placing the basic financial
statements in an appropriate operational, economic or historical context. We have applied
certain limited procedures to the required supplementary information in accordance with
auditing standards generally accepted in the United States of America, which consisted of
inquiries of management about the methods of preparing the information and comparing the
information for consistency with management’s responses to our inquiries, the basic financial
statements, and other knowledge we obtained during the audit of the basic financial statements.
We do not express an opinion or provide any assurance on the information because the limited
procedures do not provide us with sufficient evidence to express an opinion or provide any
assurance.
Our audit was performed for the purpose of forming opinions on the financial statements that
collectively comprise the City’s basic financial statements. The accompanying Schedule of
Expenditures of Federal Awards is presented for purposes of additional analysis as required by
U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments,
and Non-Profit Organizations. This schedule is not a required part of the basic financial
statements. Such information is the responsibility of management and was derived from and
relates directly to the underlying accounting and other records used to prepare the financial
statements. The information has been subjected to the auditing procedures applied in the audit
of the basic financial statements and certain additional procedures, including comparing and
reconciling such information directly to the underlying accounting and other records used to
prepare the financial statements or to the financial statements themselves, and other additional
procedures in accordance with auditing standards generally accepted in the United States of
America. In our opinion, the information is fairly stated in all material respects in relation to the
basic financial statements taken as a whole.
BRIAN SONNTAG, CGFM
STATE AUDITOR
June 27, 2012
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Financial Section
City of Edmonds
Snohomish County
January 1, 2011 through December 31, 2011
REQUIRED SUPPLEMENTARY INFORMATION
Management’s Discussion and Analysis – 2011
BASIC FINANCIAL STATEMENTS
Statement of Net Assets – 2011
Statement of Activities – 2011
Balance Sheet – Governmental Funds – 2011
Reconciliation of the Balance Sheet to the Statement of Net Assets – Governmental
Funds – 2011
Statement of Revenues, Expenditures and Changes in Fund Balance – Governmental
Funds – 2011
Reconciliation of the Statement Revenues, Expenditures, and Changes in Fund
Balances of Governmental Funds to the Statement of Activities – 2011
Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and
Actual – General Fund – 2011
Statement of Net Assets – Proprietary Funds – 2011
Statement of Revenues, Expenses and Changes in Fund Net Assets – Proprietary
Funds – 2011
Statement of Cash Flows – Proprietary Funds – 2011
Statement of Fiduciary Net Assets – Fiduciary Funds – 2011
Statement of Changes in Fiduciary Net Assets – Fiduciary Fund – 2011
Notes to Financial Statements – 2011
REQUIRED SUPPLEMENTARY INFORMATION
Firemen’s Pension Trust Fund – 2011
Retiree Medical and Long-Term Care Benefits for LEOFF I Employees – 2011
Notes to the Required Supplemental Information – 2011
SUPPLEMENTARY INFORMATION
Schedule of Expenditures of Federal Awards – 2011
Notes to the Schedule of Expenditures of Financial Assistance – 2011
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CITY OF EDMONDS MANAGEMENT’S DISCUSSION AND ANALYSIS
MANAGEMENT’S DISCUSSION AND ANALYSIS
The City of Edmonds (City) presents this Management’s Discussion and Analysis of its financial activities
for the fiscal year ended December 31, 2011. The City’s discussion and analysis is designed to:
• Assist the reader in focusing on significant financial issues
• Provide an overview of the City’s financial activity
• Identify changes in the City’s financial position (its ability to meet future years’ challenges)
• Identify any material deviations from the approved budget
• Identify individual fund issues or concerns
Management’s Discussion and Analysis is designed to focus on the current year’s activities, resulting
changes and currently known facts. Therefore, it should be read in conjunction with the Transmittal Letter
and the City’s financial statements.
Financial Highlights
• At December 31, 2011 the City's net assets, the amount by which total assets exceeded total
liabilities, totaled $142 million. Of this amount, $107 million is invested in capital assets, such as land,
buildings, and infrastructure net of related debt. The remaining net assets of $35 million is restricted
for debt service, construction, and various other purposes.
• The City's total net assets increased by $3.3 million or 2.4% in 2011. Governmental activities
increased by $1.7 million and business-type activities increased by $1.7 million.
• Governmental funds reported a combined ending fund balance of $13.4 million; a $0.7 million
increase over the prior year. Of this amount, $9.6 million is unassigned and available to fund ongoing
activities. Governmental fund balances also include $1.9 million in the emergency reserve finance
fund, which the City Council has stated will only be used in cases of catastrophic emergencies such
as an earthquake or other natural or manmade disaster. The unassigned fund balance of $9.6 million
represents 29% of total 2011 general fund expenditures.
• Total capital assets increased by $2.7 million or 2.0% in 2011.
• Total debt increased by a net of $8.6 million during the current fiscal year. Outstanding bonded debt,
loans, and long term contracts at year-end totaled $37.6 million.
Using this Annual Financial Report
This annual report consists of a series of financial statements and notes to those statements. These
statements are organized so the reader can understand the City of Edmonds as a financial whole or as
an entire operating entity. The statements then proceed to provide an increasingly detailed look at
specific financial conditions.
The Statement of Net Assets and Statement of Activities provide information about the activities of the
whole City presenting both an aggregate view of the City’s finances and a longer-term view of those
assets. Major fund financial statements provide the next level of detail. For governmental funds, these
statements tell how services were financed in the short-term as well as what dollars remain for future
spending. The fund financial statements also look at the City’s most significant funds with all other non-
major funds presented in total in one column.
Overview of the Financial Statements
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CITY OF EDMONDS MANAGEMENT’S DISCUSSION AND ANALYSIS
The City’s basic financial statements are presented in three parts:
1) Government-wide financial statements
2) Fund financial statements
3) Notes to the financial statements
Other supplementary information, in addition to the basic financial statements, is also contained in this
report. This section of the management’s discussion and analysis is intended to introduce and explain the
basic financial statements.
Government-wide Financial Statements
The government-wide financial statements are designed to be corporate-like in that all governmental and
business-type activities are consolidated into columns which add to a total for the City. The focus of the
Statement of Net Assets is designed to be similar to bottom-line results for the City and its governmental
and business-type activities. This statement combines and consolidates governmental funds’ current
financial resources (short-term spendable resources) with capital assets and long-term obligations. Over
time, increases or decreases in net assets may be one indicator of improvement or deterioration in the
City’s overall financial health.
The Statement of Activities is focused on both the gross and net cost of various functions, including both
governmental and business-type activities, which are supported by the City’s general tax and other
revenues. This is intended to summarize and simplify the user’s analysis of cost of various governmental
services and/or subsidy to various business-type activities. The revenue generated by the specific
functions (charges for services, grants, and contributions) is compared to the expenses for those
functions to show how much each function either supports itself or relies on taxes and other general
funding sources for support. All activity on this statement is reported on the accrual basis of accounting,
requiring that revenues are reported when they are earned and expenses are reported when they are
incurred, regardless of when cash is received or disbursed.
Governmental activities of the City include general government (executive, finance, legal, human
resources, court), security (police), physical environment, economic environment, transportation, health
and human services, and culture and recreation. The City’s business-type activities include water, sewer,
storm water and wastewater treatment utilities. Governmental activities are primarily supported by taxes,
charges for services, and grants while business-type activities are self-supporting through user fees and
charges.
The City also includes as a discretely presented component unit the Edmonds Public Facilities District
(EPFD), a performing arts center in Edmonds, and the EPFD’s blended component unit, the Edmonds
Center for the Arts (ECA), a non-profit established to collect donations and manage the operations for the
EPFD. Although legally separate, the EPFD is important because the City provides financial support and
oversight responsibilities connected to the activities of the board.
Fund Financial Statements
The fund financial statements will look familiar to the traditional users of governmental financial
statements. However, the focus now is on major funds rather than fund types. Individual funds are used
to maintain control over resources that are segregated for specific activities or objectives. The City, like
other state and local governments, uses fund accounting to ensure and demonstrate compliance with
finance-related legal requirements. There are three categories of City funds: governmental funds,
proprietary funds, and fiduciary funds.
Governmental funds account for essentially the same functions reported as governmental activities in the
government-wide financial statements. Most of the City’s basic services are reported in the governmental
funds. These statements, however, focus on cash and other assets that can readily be converted to
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CITY OF EDMONDS MANAGEMENT’S DISCUSSION AND ANALYSIS
available resources, as well as any balances remaining at year-end. Such information is useful in
determining what financial resources are available in the near future to finance the City’s programs.
Readers may better understand the long-term impact of the government’s near-term financing decisions
by comparing the information presented for the governmental funds with similar information presented for
governmental activities in the government-wide financial statements. The Governmental Funds’ Balance
Sheet and the Governmental Funds’ Statement of Revenues, Expenditures, and Changes in Fund
Balances provide a reconciliation to facilitate the comparison.
Information for the major governmental funds is presented separately in the Governmental Fund Balance
Sheet and in the Governmental Fund’s Statement of Revenues, Expenditures, and Changes in Fund
Balances; information for the non-major funds is presented in the aggregate.
The City’s main operating fund is the general fund. However, the City maintains many accounts and
subfunds within the general fund, including the emergency financial reserve subfund, the public safety
emergency reserve subfund, the building maintenance subfund among others. Because of materiality and
public interest in these funds, individual fund data for each of these subfunds is provided in the combining
statement for the general fund elsewhere in this report.
Proprietary funds account for services for which the City charges outside customers and internal City
departments. Proprietary funds provide the same information as shown in the government-wide financial
statements, only in more detail, since both use the accrual basis of accounting. Proprietary funds report
the same functions presented as business-type activities in the government-wide financial statements.
The City has two types of proprietary funds, enterprise funds and internal service funds. Enterprise funds
are used to account for goods and services provided to citizens. Internal service funds are used to
account for goods and services provided internally to various City departments.
The enterprise fund statements provide information for the City’s water, sewer, storm water and
wastewater treatment utilities. Enterprise funds of the City are consolidated into one fund for financial
statement reporting purposes. The City uses an internal service fund to account for its fleet of vehicles.
Because these services largely benefit governmental rather than business-type functions, they have been
included within the governmental activities in the government-wide financial statements.
Fiduciary funds account for assets held by the City in a trustee capacity or as an agent for individuals,
private organizations, other governments, or other funds. Fiduciary funds are not included in the
government-wide financial statements because their assets are not available to support City programs.
The City’s fiduciary activities are reported in a separate Statement of Fiduciary Net Assets and a
Statement of Changes in Fiduciary Net Assets as part of the basic financial statements.
Notes to the Financial Statements
The notes to the financial statements are an integral part of the financial statements. They provide
additional disclosures essential to a full understanding of the information provided in the government-wide
and fund financial statements. The notes to the financial statements immediately follow the basic financial
statements in this report.
Other Information
In addition to the basic financial statements and accompanying notes, this report also presents certain
required supplementary information concerning a schedule of funding progress for the Firemen’s Pension
Trust Fund and other post-employment benefits. Additional pension benefit information is found in note
10.
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CITY OF EDMONDS MANAGEMENT’S DISCUSSION AND ANALYSIS
The combining statements referred to earlier in connection with non-major governmental funds, non-
major enterprise funds, and internal service funds are presented in the section titled “Combining and
Individual Fund Financial Statements and Schedules”.
Government-wide Financial Analysis
The Statement of Net Assets can serve as a useful indicator of the City’s financial position. The City of
Edmonds’ net assets (assets in excess of liabilities) at December 31, 2011 totaled $142.2 million.
Following is a condensed version of the government-wide statement of net assets with a comparison to
2010:
As of 12/31/11 As of 12/31/10 As of 12/31/11 As of 12/31/10 As of 12/31/11 As of 12/31/10
Current and other assets 26,846,674$ 25,773,347$ 22,506,614$ 12,439,784$ 49,353,288$ 38,213,131$
Capital assets, net of
accumulated depreciation 72,715,560 73,357,118 65,774,450 62,464,194 138,490,010 135,821,312
Total assets 99,562,234 99,130,465 88,281,064 74,903,978 187,843,298 174,034,443
Long-term liabilities 21,170,376 6,333,580 20,410,294 2,588,498 41,580,670 8,922,078
Other liabilities 1,701,116 17,763,756 2,311,943 8,448,647 4,013,059 26,212,403
Total liabilities 22,871,492 24,097,336 22,722,237 11,037,145 45,593,729 35,134,481
Net assets
Invested in capital assets,
net of related debt 61,004,928 59,961,071 45,783,325 53,273,296 106,788,253 113,234,367
Restricted 3,288,857 1,368,707 9,096,615 687,447 12,385,472 2,056,154
Unrestricted 12,396,957 13,703,352 10,678,887 9,906,089 23,075,844 23,609,441
Total net assets 76,690,742$ 75,033,130$ 65,558,827$ 63,866,832$ 142,249,569$ 138,899,962$
Governmental Activities Business-type Activities Total
City of Edmonds Net Assets
Approximately $8.1 million of the primary government’s total net assets are restricted for construction
projects to renovate or improve the City’s buildings, parks, street and utilities infrastructure. The remaining
balance of net assets is primarily allocated to restrictions for debt service payments, transportation
improvements, and other purposes in the amount of $4.2 million and unrestricted net assets of $23.1
million. The business-type unrestricted assets of $10.7 million may only be spent on utility activities. Other
functions of the City may access the governmental unrestricted assets of $12.4 million to meet ongoing
obligations to citizens and creditors. There are no restrictions, commitments, or other limitations that
significantly affect the availability of resources for future use.
The largest component of the City’s net assets, $106.8 million, or 75.1%, is its investment in capital
assets, less debt related to the acquisition or construction of those assets. These capital assets, such as
streets, parks, trails, and vehicles and equipment related to police and public works, are used to provide
services to the citizens. As a result, these assets are not for sale, and are therefore not available to fund
current and future City obligations. The City elected the GASB 34 reporting option to include all general
infrastructure of the City acquired or substantially renovated since 1980.
Unrestricted net assets of the City’s business-type activities, totaling $10.7 million, represent the portion
of unrestricted net assets that may only be spent on activities related to one of the City’s utilities (water,
sewer, storm water and wastewater treatment). Examples of utility activities include maintenance of
water/sewer mains, pump and lift stations, storm drain flushing, water meter reading, and the wastewater
treatment plant.
Restricted governmental fund net assets are $3.3 million and are restricted for purposes such as debt
service, public safety and other purposes.
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The remaining net assets of the City may be used for functions such as general government employee
salaries and supplies, park and road maintenance, and police services.
Changes in Net Assets
The change in net assets represents the increase or decrease in City net assets resulting from its various
activities.
Following is a condensed version of the City’s changes in net assets. The table shows the revenues,
expenses and related changes in net assets for both governmental-type and business-type activities:
2011 2010 2011 2010 2011 2010
Revenues:
Program revenues:
Charges for services 8,378,697$ 8,138,658$ 15,620,997$ 14,347,539$ 23,999,694$ 22,486,197$
Operating grants and contributions 145,406 272,554 179,479 47,249 324,885 319,803
Capital grants and contributions 1,771,199 534,066 498,486 1,246,156 2,269,685 1,780,222
General revenues:
Property tax 13,539,536 13,683,426 - - 13,539,536 13,683,426
Retail sales and use tax 5,286,262 5,002,282 - - 5,286,262 5,002,282
Interfund utility tax 1,517,150 1,390,713 - - 1,517,150 1,390,713
Utility tax 4,715,339 4,606,438 - - 4,715,339 4,606,438
Excise tax 1,368,160 - - - 1,368,160 -
Other taxes 1,020,419 380,892 - - 1,020,419 380,892
Real estate excise taxes - 1,709,951 - - - 1,709,951
Hotel/motel taxes - 68,186 - - - 68,186
Fuel taxes - 884,784 - - - 884,784
Payments from component unit 396,493 381,368 - - 396,493 381,368
Investment earnings 16,070 32,845 15,287 - 31,357 32,845
Miscellaneous revenue 84,770 (37,065) 311 33,154 85,081 (3,911)
Gain on sale of capital assets 36,762 983,191 - - 36,762 983,191
Total revenues 38,276,263 38,032,289 16,314,560 15,674,098 54,590,823 53,706,387
Expenses:
General government 8,092,028 8,210,126 - - 8,092,028 8,210,126
Public safety 18,037,057 17,630,352 - - 18,037,057 17,630,352
Transportation 3,412,126 4,325,832 - - 3,412,126 4,325,832
Physical environment 1,405,398 1,266,933 - - 1,405,398 1,266,933
Culture and recreation 4,298,852 3,984,078 - - 4,298,852 3,984,078
Economic environment 1,063,894 1,643,520 - - 1,063,894 1,643,520
Health and human services 9,731 10,217 - - 9,731 10,217
Interest on long-term debt 781,881 446,236 - - 781,881 446,236
Combined utility fund - - 14,140,249 13,836,220 14,140,249 13,836,220
Total expenses 37,100,967 37,517,294 14,140,249 13,836,220 51,241,216 51,353,514
Increase in net assets before transfers 1,175,296 514,995 2,174,311 1,837,878 3,349,607 2,352,873
Transfers 482,316 62,375 (482,316) (62,375) - -
Change in net assets 1,657,612 577,370 1,691,995 1,775,503 3,349,607 2,352,873
Net assets-beginning of period 75,033,130 74,455,760 63,866,832 62,091,329 138,899,962 136,547,089
Net assets-end of period 76,690,742$ 75,033,130$ 65,558,827$ 63,866,832$ 142,249,569$ 138,899,962$
Governmental Activities Business-type Activities Total
City of Edmonds Changes in Net Assets
Governmental activities contributed $1.7 million to the total increase in City net assets. Revenues to fund
capital assets are recorded as program or general revenues in the statement of activities. However, asset
purchases are not recorded as expenses in the year purchased and construction costs are not recorded
as expenses in the year incurred. Instead, the costs are recorded as long-term assets and are
depreciated over their useful life.
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CITY OF EDMONDS MANAGEMENT’S DISCUSSION AND ANALYSIS
General tax revenue changes during 2011:
• Property tax revenue decreased by $236,317, or 1.7%. This decrease is primarily due to the
decrease in assessed valuation in Edmonds. With the Emergency Medical Services property tax levy
capped at $0.50 per $1,000 of assessed value, the decline in revenue due to lower assessed
valuation more than offset the allowable 1% increase in the City’s regular property tax levy.
• Sales tax collections increased by $202,832, or 3.9%.
• Utility taxes rose by $248,301 or 4.1%.
• Real Estate Excise Tax (REET) revenue decreased by $170,252, or 13.5%.
Governmental activity expenses decreased by $416,327, or 1.1%. The decrease reflected the desire of
City administration to adapt spending patterns to actual revenue collections throughout the year.
The next chart summarizes the government activity revenue by source, while the second one reflects the
specific programs’ revenues and related expenses for the various activities of the City. Gaps between
specific programs’ revenues and their related expenditures are funded through general tax revenues.
Charges for services
22%
Operating grants &
contributions
0%
Capital grants &
contributions
5%
Property taxes
35%
Sales taxes
14%
Interfund utility taxes
4%
Utility & admission taxes
12%
Other taxes
6%
Other
revenue
2%
Revenues by Source - Governmental Activities
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CITY OF EDMONDS MANAGEMENT’S DISCUSSION AND ANALYSIS
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
$20,000,000
Program Revenues and Expenses - Governmental Activities
Program revenues
Expenses
Business-type net assets increased by $1.7 million. Key components of this increase include:
• $498,486 of the increase relates to utility capital contributions.
• Net Income (Change in Net Assets) went down by $83,508, or 4.7% from 2010.
• Operating expenses increased by $341,460, or 2.5%, from 2010.
• Net transfers-out totaled $482,316. The transfers generally related to construction costs accounted
for in other funds where the utility fund also incurred costs for improvements, such as a water main
replacement when a street overlay occurs.
The majority of net assets in the City’s enterprise funds relate to capital asset infrastructure, such as
water and sewer mains, storm water infrastructure, and the wastewater treatment plant. As such, most of
the net assets are not available to support the ongoing expenses of the funds.
The following chart depicts major sources of revenue for business-type activities:
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Charges for services
80%
Capital contributions
3%
Intergovernmental
revenue
1%
Investment earnings &
other revenue
0%Business-type
miscellaneous income
16%
Revenues by Source - Business-Type Activity
Financial Analysis of Governmental Funds
The purpose of the City’s governmental funds is to report on near-term revenues/financial resources and
expenditures. This information helps determine the City’s financial requirements in the near future.
Specifically, fund balance is a good indicator of the City’s financial resources.
As of December 31, 2011, the City’s governmental funds had combined fund balances of $13,416,024 an
increase of $744,220 or 5.9%. This increase is related to:
• General fund $701,507
• Street fund ($105,179)
• Street construction fund $219,697
• REET 1 fund ($197,114)
• Other governmental funds $125,309
Of the governmental funds’ total fund balances, $9,562,178 is unassigned. Restricted fund balances
include $1,961,296 earmarked for culture and recreation purposes, $815,498 for transportation purposes,
and $242,765 for debt service. Committed fund balances include $419,344 for culture and recreation
purposes, and $85,714 for utilities and environment.
The general fund is the primary operating fund of the City. All receipts and payments of ordinary City
operations are processed through it unless they are accounted for in another fund. At the end of 2011,
the general fund had a fund balance of $9,562,638, of which substantially all is unreserved. The fund
balance for the general fund is comprised of the following subfunds:
• Criminal investigations subfund $2,500
• Emergency financial reserve subfund $1,927,600
• LEOFF medical insurance reserve subfund $320,657
• Public safety emergency reserve subfund $1,338,178
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• Multimodal transportation subfund $55,859
• Building maintenance subfund $212,213
• General fund $5,705,631
Other governmental funds that had significant fund balances include:
• Street fund $392,049
• Street construction fund $423,449
• Municipal arts acquisition fund $401,698
• REET 2 fund $436,640
• Cemetery maintenance trust fund $801,079
The following chart shows the relative fund balances for governmental funds:
General fund
71%
Special revenue
funds
27%
Debt service funds
2%
Governmental Funds - Fund Balances
The $701,507 increase in the general fund balance results from revenue of $32,953,180, expenses of
$32,162,170, transfers into the fund of $458,252, transfers out of $564,012, and income from capital
asset sales of $16,257. In comparison with 2010, revenue decreased by $68,638, expenditures increased
by $395,729, transfers out decreased by $1,449,039, transfers in decreased by $116,752, and income
from the sale of capital assets decreased by $952,615.
General Fund Budgetary Highlights
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CITY OF EDMONDS MANAGEMENT’S DISCUSSION AND ANALYSIS
The City budgets annually by adopting a budget at the end of the preceding year, and then making
adjustments as necessary via budget amendments throughout the following year. Following is a summary
of such budget amendments:
Budgeted general fund balances increased for the following reasons:
Target Zero overtime reimbursement grant 5,207$
High visibility enforcement overtime reimbursement grant 285
Alternative fuel vehicle purchase grant 50,944
Insurance recoveries 10,263
Reduce budgeted interfund transfers (79,378)
Drug enforcement taskforce overtime grant 2,962
WASPC traffic safety grant 1,700
Target Zero overtime reimbursement grant 2,233
High visibility enforcement overtime reimbursement grant 3,908
Alternative fuel vehicle purchase grant 22,644
20,768$
Budgeted general fund balances decreased for the following reasons:
Website upgrades 1,000$
Transportation planning study (UW)9,500
Verizon franchise EG grant 8,514
Target Zero overtime reimbursement grant 5,207
High visibility enforcement overtime reimbursement grant 285
Alternative fuel vehicle purchase grant 50,944
Mail Street repairs (insurance recovery)9,303
Increase budgeted insurance premium expense 108,505
Professional services (interim finance director)55,913
Professional services (city attorney)55,000
Drug enforcement taskforce overtime grant 2,962
WASPC traffic safety grant 1,700
Target Zero overtime reimbursement grant 2,233
High visibility enforcement overtime reimbursement grant 3,908
Alternative fuel vehicle purchase grant 22,644
Traffic calming devices 50,000
HR compensation consultant (45,000)
Fire hydrant interfund charges 102,170
Merchant card fees 71,100
Edmonds Center for the Arts loan 153,185
Equipment rental fund O&M charges 280,692
949,765$
Reasons for the significant variances in the general fund between the final budget and actual results
include:
• Property tax was $180,580 less than budgeted. This is the result of declining assessed values
and an Emergency Medical Services levy that is capped at $0.50 per $1,000 of assessed
valuation. This decline in the EMS levy more than offset the allowable 1% increase in the City’s
regular property tax levy.
• Retail sales and use tax was $139,779 more than budgeted. This resulted from minor increases
to the City’s retail sales and use tax receipts from taxable retail sales within the City.
• Utility taxes were $209,473 less than budget primarily due to a significant decline in telephone
utility taxes. This reflected a regional and national trend in declines in telephone utility taxes. The
decline of $209,473 is comprised of an increase of $45,468 in interfund utility due to an increase
in customers and an increase in rates, and a decrease of $254,941 in general utility.
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CITY OF EDMONDS MANAGEMENT’S DISCUSSION AND ANALYSIS
• Intergovernmental revenue was $793,529 less than budgeted. This was primarily due to
budgeted grant revenue that did not materialize due to the project not occurring.
• As a result of substantial efforts on the part of the City Council, the Mayor and City
Administration, all departments in the City were charged with reducing their overall level of
spending. This resulted in nearly all departments ending 2011 with a significant positive variance
between budgeted expenditures and actual expenditures. For instance, there was a $220,072
positive variance for Public Safety, and a $338,352 positive variance for Culture and Recreation.
The $1,000,000 positive variance for Transportation was the result of a grant funded project that
did not occur. Overall departmental expenditures in the General Fund were $2,028,715 less than
the amended budget.
The efforts of every department to save money where they could meant the City was able to absorb a
negative variance in budgeted revenue of $726,512, resulting in an addition to fund balance of $701,507.
Financial Analysis of Proprietary Funds
The City’s proprietary funds provide the same type of information as found in the government-wide
financial statements, but in greater detail. Factors affecting the finances of the City’s proprietary funds
have already been addressed in the discussion of the City’s business-type activities.
Capital Asset and Debt Administration
Capital Assets
The City’s investment in capital assets for both its governmental and business-type activities as of
December 31, 2011 totaled $138.5 million (net of accumulated depreciation), an increase of $2.7 million
from 2010. This investment in capital assets includes land, buildings, improvements, machinery and
equipment, construction in progress, utility transmission/distribution systems, roads, and other
infrastructure.
Major capital asset changes during the year include:
• Land, building and right-of-way costs were incurred during the year, resulting in an increase in
governmental infrastructure of $1.0 million.
• Capital contributions resulted in an increase of $0.5 million in utility infrastructure assets.
• $0.8 million was spent by proprietary funds on capital projects during the year. The largest additions
were the result of waterline replacements and sewer lift station improvements.
A summary of the City’s net assets follows:
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As of 12/31/11 As of 12/31/10 As of 12/31/11 As of 12/31/10 As of 12/31/11 As of 12/31/10
Land 14,530,663$ 14,530,663$ 1,257,106$ 1,128,419$ 15,787,769$ 15,659,082$
Building 12,784,930 13,641,888 22,285,872 22,829,914 35,070,802 36,471,802
Improvements other than buildings 7,191,208 7,637,207 34,059,505 28,114,784 41,250,713 35,751,991
Infrastructure 27,095,351 28,060,898 - - 27,095,351 28,060,898
Machinery and equipment 2,422,704 2,385,481 266,436 270,587 2,689,140 2,656,068
Intangible assets - - 346,776 396,085 346,776 396,085
Construction in progress 8,690,704 7,100,980 7,558,755 9,724,406 16,249,459 16,825,386
Total 72,715,560$ 73,357,117$ 65,774,450$ 62,464,195$ 138,490,009$ 135,821,312$
Summary of Capital Assets (net of depreciation)
Governmental Activities Business-type Activities Total
More detailed information on capital assets is provided in note 8.
Long-term Debt
At the end of the current fiscal year, the City had total bonded debt outstanding of $32,795,001. Of this
amount, $15,520,201 is general obligation bonds for governmental activities, $3,554,800 is general
obligation bonds for business-type activities, for a total of $19,075,001 in general obligation bonds, and
$13,720,000 is revenue bonds for the City operated utilities. The City currently maintains a rating of Aa3
with Moody’s for its revenue bonds, Aa2 for voter approved general obligation bonds, and Aa3 for
councilmanic general obligation bonds.
The following schedule summarizes the City’s long-term debt:
As of 12/31/11 As of 12/31/10 As of 12/31/11 As of 12/31/10 As of 12/31/11 As of 12/31/10
General obligation debt 15,520,201$ 17,157,406$ 3,554,800$ 3,767,595$ 19,075,001$ 20,925,001$
Revenue bonds - - 13,720,000 2,870,000 13,720,000 2,870,000
Capital contracts 1,229,863 1,390,871 - - 1,229,863 1,390,871
Public Works Trust Fund loans 968,095 1,040,296 2,563,901 2,748,774 3,531,996 3,789,070
Total 17,718,159$ 19,588,573$ 19,838,701$ 9,386,369$ 37,556,860$ 28,974,942$
Summary of Long-Term Debt
Governmental Activities Business-type Activities Total
Economic Factors
The continued economic downturn and related slow economic recovery continues to have a negative
impact on the City’s revenues, including property tax and real estate excise taxes. City staff has
continued to hold the line on spending and therefore the City’s 2012 budget reflects no new programs and
is passed in large part on the 2011 estimated actual results with minimal increases to 2011 revenue.
Economic Overview
The economy of the City of Edmonds is primarily based on retail and service activity, health care and
waterfront activity. Located along the shore of Puget Sound about 15 miles north of the City of Seattle
and south of Everett, Edmonds is primarily an upper-middle income residential community, with extensive
waterfront and water view residential property.
Business Districts. The City’s business districts include the Downtown/Waterfront, Highway 99,
Westgate, Five Corners, Firdale Village, and Perrinville.
Downtown shops and galleries highlight the contemporary, offering everything from best-seller books, fine
art, gifts, travel supplies, gourmet food, garden supplies, to the latest in clothing styles, shoes, jewelry,
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and unique housewares. Restaurants, cafes, and bistros offer dining experiences near the center of town
and beachfront eateries feature scenic views of Puget Sound, the Olympic Mountains, and magnificent
sunsets. One of a kind coffee shops, wine bars and cuisine from around the world offer many choices -
from a quick break to relaxed dining. The Harbor Square shopping area offers 60 businesses, including
an athletic club and a hotel.
More shopping and dining can be found along Highway 99 and in the neighborhood commercial districts
of Westgate, Five Corners, Firdale Village and Perrinville.
Healthcare. Swedish Edmonds Hospital, which originally opened in 1964 is a full service facility
licensed for 217 and staffed by 450+ physicians and specialists. Prior to joining Swedish, the Edmonds
hospital (formerly known as Stevens Hospital) was governed by the Public Hospital District No. 2 of
Snohomish County. The District's Board of Commissioners no longer oversees the day-to-day operations
at Swedish/Edmonds, but is still involved in some of the major decisions. It also manages the Verdant
Health Commission, formerly South Snohomish County Commission for Health, to promote good health in
the surrounding communities.
Transportation. The Edmonds/Kingston ferry connects south Snohomish County and north King County
with the Kitsap Peninsula and, via the Hood Canal Bridge, the Olympic Peninsula. A Burlington Northern
Railroad line runs adjacent to the Edmonds’ shoreline and is used for Sound Transit Commuter and
Amtrak passenger rail service and moving freight. Community Transit provides local and commuter bus
service.
Waterfront. The Edmonds waterfront area includes four public beaches, a public fishing pier, off-leash
dog area, and the oldest underwater park on the West Coast and Port. The 950-foot long fishing pier,
located just south of the ferry terminal, includes benches, lighting and bait and cleaning areas, and is
open year-round, 24 hours a day. Edmonds Underwater Park, the oldest of its kind on the West Coast, is
located just north of the ferry terminal. The 32-acre park was dedicated as a marine preserve in 1971,
and provides divers with a number of underwater structures and a wide variety of fish and plant life to
explore.
The Port of Edmonds operates a marina with approximately 729 moorage slips in the water and 350
spaces for dry boat storage. The marina provides guest moorage, public launching and parking facilities,
a 35-ton travelift, a pressure washing facility, and a workyard. The port’s charter fishing fleet attracts
more than 10,000 customers annually, making it the third largest in the State.
Parks and Art. Residents and visitors can walk along an award winning waterfront walkway, access four
public beaches, swim at outdoor Yost pool, use an the Off Leash Area for their dogs, go to a summer
concerts at downtown City Park, take a picnic and enjoy views from public parks and beaches, take self-
guided walking tours of public art, view murals in the downtown area, attend an annual Arts Festival and
Third Thursday Artwalks, and attend performing art events at Edmonds Center for the Arts, and live
theatre at Wade James and Phoenix Theaters.
Requests for Information
The City’s financial statements are designed to provide users with a general overview of the City’s
finances as well as to demonstrate the City’s accountability to its citizens, investors, creditors, and other
customers. If you have a question about the report, please contact the Finance Director, 121 Fifth Avenue
North, Edmonds, Washington, WA 98020, (425) 771-0240.
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CITY OF EDMONDS BASIC FINANCIAL STATEMENTS
COMPONENT UNIT -
GOVERNMENTAL BUSINESS-TYPE EDMONDS PUBLIC
ACTIVITIES ACTIVITIES TOTAL FACILITIES DISTRICT
ASSETS:
CASH AND CASH EQUIVALENTS (Note 3)16,243,967$ 18,089,236$ 34,333,203$ 10,690$
RECEIVABLES:
TAXES 483,678 - 483,678 -
CUSTOMER ACCOUNTS 703,005 2,048,328 2,751,333 108,162
OTHER RECEIVABLES 669,766 - 669,766 75,941
SPECIAL ASSESSMENTS 31,440 - 31,440 -
DUE FROM OTHER GOVERNMENTAL UNITS 2,783,814 950,480 3,734,294 -
MATERIALS AND SUPPLIES INVENTORY 32,848 101,006 133,854 2,262
DEFERRED CHARGES 33,152 333,401 366,553 133,631
RESTRICTED ASSETS:
CASH AND CASH EQUIVALENTS (Note 3)- 984,163 984,163 90,788
SPECIAL ASSESSMENTS 113,930 - 113,930 -
DUE FROM COMPONENT UNIT, LONG-TERM 5,240,000 - 5,240,000 -
INVESTMENT IN JOINT VENTURE 511,074 - 511,074 -
DEPRECIABLE CAPITAL ASSETS (NET OF
ACCUMULATED DEPRECIATION): (Note 8)49,494,193 56,958,589 106,452,782 11,191,703
NON-DEPRECIABLE CAPITAL ASSETS 23,221,367 8,815,861 32,037,228 3,444,885
TOTAL ASSETS 99,562,234 88,281,064 187,843,298 15,058,062
LIABILITIES:
ACCOUNTS PAYABLE 857,703 1,631,051 2,488,754 226,562
WAGES AND BENEFITS PAYABLE 758,640 166,417 925,057 60,559
INTERNAL BALANCES (147,790) 147,790 - -
DUE TO OTHER GOVERNMENTAL UNITS - 87,983 87,983 310,176
OTHER LIABILITIES PAYABLE 173,487 261,473 434,960 6,227
PAYABLE FROM RESTRICTED ASSETS:
ACCRUED INTEREST 59,076 12,531 71,607 -
DEPOSITS - 4,698 4,698 39,843
UNEARNED REVENUE - 2,974 2,974 162,715
DEFERRED CREDITS - 204,306 204,306 8,538
BONDS AND OTHER DEBT PAYABLE:
NET PENSION OBLIGATION 220,065 - 220,065 -
NET OTHER POST EMPLOYMENT OBLIGATION 437,472 - 437,472 -
DUE WITHIN ONE YEAR (Note 12)3,889,221 1,273,534 5,162,755 305,000
DUE IN MORE THAN ONE YEAR (Note 12)16,623,618 18,929,480 35,553,098 8,670,000
TOTAL LIABILITIES 22,871,492 22,722,237 45,593,729 9,789,620
NET ASSETS:
INVESTED IN CAPITAL ASSETS, NET OF RELATED DEBT 61,004,928 45,783,325 106,788,253 5,736,843
RESTRICTED FOR:
DEBT SERVICE 242,765 4,698 247,463 90,788
PUBLIC SAFETY 124,661 - 124,661 -
TRANSPORTATION 815,498 984,163 1,799,661 -
CULTURE AND RECREATION 1,995,476 - 1,995,476 -
ECONOMIC ENVIRONMENT 93,895 - 93,895 -
CONSTRUCTION - 8,107,754 8,107,754 -
OTHER PURPOSES 16,562 - 16,562 -
UNRESTRICTED NET ASSETS 12,396,957 10,678,887 23,075,844 (559,189)
TOTAL NET ASSETS 76,690,742$ 65,558,827$ 142,249,569$ 5,268,442$
The notes to the financial statements are an integral part of this statement.
PRIMARY GOVERNMENT
CITY OF EDMONDS, WASHINGTON
STATEMENT OF NET ASSETS
DECEMBER 31, 2011
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CITY OF EDMONDS BASIC FINANCIAL STATEMENTS
OPERATING CAPITAL
CHARGES GRANTS AND GRANTS AND
EXPENSES FOR SERVICES CONTRIBUTIONS CONTRIBUTIONS
FUNCTIONS / PROGRAMS:
PRIMARY GOVERNMENT:
GOVERNMENTAL ACTIVITIES:
GENERAL GOVERNMENT 8,092,028$ 4,078,403$ 3,280$ 164,239$
PUBLIC SAFETY 18,037,057 1,212,082 27,597 -
TRANSPORTATION 3,412,126 1,024,049 480 631,841
PHYSICAL ENVIRONMENT 1,405,398 235,973 61,437 -
CULTURE AND RECREATION 4,298,852 875,663 25,948 975,119
ECONOMIC ENVIRONMENT 1,063,894 796,994 26,664 -
HEALTH AND HUMAN SERVICES 9,731 155,533 - -
INTEREST ON LONG-TERM DEBT 781,881 - - -
TOTAL GOVERNMENTAL ACTIVITIES 37,100,967 8,378,697 145,406 1,771,199
BUSINESS-TYPE ACTIVITIES:
COMBINED UTILITY OPERATION 14,140,249 15,620,997 179,479 498,486
TOTAL BUSINESS-TYPE ACTIVITIES 14,140,249 15,620,997 179,479 498,486
TOTAL PRIMARY GOVERNMENT 51,241,216$ 23,999,694$ 324,885$ 2,269,685$
COMPONENT UNIT:
EDMONDS PUBLIC FACILITIES DISTRICT 2,435,175$ 850,208$ 570,379$ -$
TOTAL COMPONENT UNIT 2,435,175$ 850,208$ 570,379$ -$
GENERAL REVENUES:
TAXES:
PROPERTY
RETAIL SALES AND USE
INTERFUND UTILITY
UTILITY
EXCISE
OTHER
PAYMENTS FROM COMPONENT UNIT
INVESTMENT EARNINGS
MISCELLANEOUS
GAIN (LOSS) ON SALE OF CAPITAL ASSETS
TRANSFERS (Note 6)
TOTAL GENERAL REVENUES
CHANGE IN NET ASSETS
NET ASSETS - BEGINNING
NET ASSETS - ENDING
The notes to the financial statements are an integral part of this statement.
PROGRAM REVENUES
Page 1 of 2
CITY OF EDMONDS, WASHINGTON
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED DECEMBER 31, 2011
Packet Page 130 of 393
CITY OF EDMONDS BASIC FINANCIAL STATEMENTS
Page 2 of 2
COMPONENT UNIT
GOVERNMENTAL BUSINESS-TYPE EDMONDS PUBLIC
ACTIVITIES ACTIVITY TOTAL FACILITIES DISTRICT
(3,846,106)$ -$ (3,846,106)$
(16,797,378) - (16,797,378)
(1,755,756) - (1,755,756)
(1,107,988) - (1,107,988)
(2,422,122) - (2,422,122)
(240,236) - (240,236)
145,802 - 145,802
(781,881) - (781,881)
(26,805,665) - (26,805,665)
- 2,158,713 2,158,713
- 2,158,713 2,158,713
(26,805,665) 2,158,713 (24,646,952)
(1,014,588)$
(1,014,588)
13,539,536 - 13,539,536 -
5,286,262 - 5,286,262 409,569
1,517,150 - 1,517,150 -
4,715,339 - 4,715,339 -
1,368,160 - 1,368,160 -
1,020,419 - 1,020,419 -
396,493 - 396,493 -
16,070 15,287 31,357 457
84,770 311 85,081 -
36,762 - 36,762 -
482,316 (482,316) - -
28,463,277 (466,718) 27,996,559 410,026
1,657,612 1,691,995 3,349,607 (604,562)
75,033,130 63,866,832 138,899,962 5,873,004
76,690,742$ 65,558,827$ 142,249,569$ 5,268,442$
CHANGES IN NET ASSETS
NET (EXPENSE) REVENUE AND
PRIMARY GOVERNMENT
Packet Page 131 of 393
CITY OF EDMONDS BASIC FINANCIAL STATEMENTS
OTHER TOTAL
GENERAL GOVERNMENTAL GOVERNMENTAL
FUND FUNDS FUNDS
ASSETS:
CURRENT ASSETS:
CASH AND CASH EQUIVALENTS 8,552,779$ 2,994,883$ 11,547,662$
RECEIVABLES:
TAXES 483,678 - 483,678
CUSTOMER ACCOUNTS 701,728 85 701,813
SPECIAL ASSESSMENTS - 31,440 31,440
DUE FROM COMPONENT UNIT 5,240,000 - 5,240,000
INTERFUND RECEIVABLE (Note 6)147,790 49,936 197,726
DUE FROM OTHER GOVERNMENTAL UNITS 1,328,389 1,454,571 2,782,960
SUPPLIES INVENTORY 460 - 460
LONG-TERM ASSETS:
DEFERRED SPECIAL ASSESSMENTS - 113,930 113,930
TOTAL ASSETS 16,454,824$ 4,644,845$ 21,099,669$
LIABILITIES AND FUND BALANCES:
CURRENT LIABILITIES:
ACCOUNTS PAYABLE 327,091$ 489,679$ 816,770$
WAGES AND BENFITS PAYABLE 720,503 24,591 745,094
INTERFUND PAYABLE (Note 6)- 49,936 49,936
OTHER LIABILITIES PAYABLE 93,553 79,934 173,487
LONG-TERM LIABILITIES:
DEFERRED REVENUE 5,751,039 147,319 5,898,358
TOTAL LIABILITIES 6,892,186 791,459 7,683,645
FUND BALANCES:
NON-SPENDABLE:
INVENTORY 460 - 460
RESTRICTED FOR:
DEBT SERVICE - 242,765 242,765
PUBLIC SAFETY - 124,661 124,661
TRANSPORTATION - 815,498 815,498
CULTURE AND RECREATION - 1,995,476 1,995,476
ECONOMIC ENVIRONMENT - 93,895 93,895
OTHER PURPOSES - 16,102 16,102
COMMITTED TO:
UTILITIES AND ENVIRONMENT - 85,714 85,714
CULTURE AND RECREATION - 401,698 401,698
GENERAL GOVERNMENT 1,927,600 - 1,927,600
OTHER PURPOSES - 77,577 77,577
UNASSIGNED 7,634,578 - 7,634,578
TOTAL FUND BALANCES 9,562,638 3,853,386 13,416,024
TOTAL LIABILITIES AND FUND BALANCES 16,454,824$ 4,644,845$ 21,099,669$
The notes to the financial statements are an integral part of this statement.
CITY OF EDMONDS, WASHINGTON
BALANCE SHEET
GOVERNMENTAL FUNDS
DECEMBER 31, 2011
Packet Page 132 of 393
CITY OF EDMONDS BASIC FINANCIAL STATEMENTS
Total governmental fund balances as reported on this statement 13,416,024$
Amounts reported for governmental activities in the statement of net assets are different because:
Land 14,530,663$
Construction in progress 8,690,704
Subtotal: Non-depreciable capital assets 23,221,367
Investment in joint venture 511,074
Buildings 25,479,908
Improvements other than buildings 13,531,609
Infrastructure 55,732,774
Machinery and equipment - general government 7,542,487
Less: Accumulated depreciation (52,792,585)
Subtotal: Depreciable capital assets 49,494,193
73,226,634
Court receivable 669,766
Deferred charges 33,152
702,918
4,621,977
General obligation bonds (15,520,201)
Compensated absences ($2,794,680 total liability, less $54,283
attributable to internal service funds)(2,740,396)
Capital contracts (1,229,863)
Public works trust fund loans (968,096)
Subtotal: Long-term debt payable (20,458,556)
Accrued interest (59,076)
Net pension obligation (220,065)
Net other post employment benefit obligation (437,472)
Unearned revenues reported as deferred revenues in the Balance Sheet - Governmental
Funds are not reported in the government-wide Statement of Net Assets (Note 1)5,898,358
(15,276,811)
Net assets of government activities as reported on the statement of net assets 76,690,742$
The notes to the financial statements are an integral part of this statement.
Capital assets used in governmental activities are not financial resources and therefore not reported in
the funds. These assets consist of:
Other long-term assets are not available to pay for current-period expenditures and therefore are
deferred in the funds.
Internal service funds are used by management to charge the cost of equipment maintenance to
individual funds. The assets and liabilities of these internal service funds are included in governmental
activities in the statement of net assets. Capital assets of $2,040,916 are included in the capital asset
adjustment above. Compensated absence liability of $54,283 is included in the adjustment below.
Some liabilities are not due and payable in the current period and therefore are not reported in the
funds.
CITY OF EDMONDS, WASHINGTON
RECONCILIATION OF THE BALANCE SHEET TO THE STATEMENT OF NET ASSETS
DECEMBER 31, 2011
GOVERNMENTAL FUNDS
Packet Page 133 of 393
CITY OF EDMONDS BASIC FINANCIAL STATEMENTS
OTHER TOTAL
GENERAL GOVERNMENTAL GOVERNMENTAL
FUND FUNDS FUNDS
REVENUES:
TAXES:
PROPERTY 13,436,557$ -$ 13,436,557$
RETAIL SALES & USE 5,210,771 75,491 5,286,262
INTERFUND UTILITY 1,517,150 - 1,517,150
UTILITY 4,715,339 - 4,715,339
EXCISE 280,162 1,087,998 1,368,160
LICENSES AND PERMITS 1,666,296 22,850 1,689,146
INTERGOVERNMENTAL 1,199,610 2,821,864 4,021,474
CHARGES FOR SERVICES 3,859,869 1,155,965 5,015,834
FINES AND FORFEITURES 690,079 66,303 756,382
SPECIAL ASSESSMENTS - 104,409 104,409
INVESTMENT EARNINGS 10,076 5,994 16,070
MISCELLANEOUS 367,271 61,351 428,622
TOTAL REVENUES 32,953,180 5,402,225 38,355,405
EXPENDITURES:
CURRENT:
GENERAL GOVERNMENT SERVICES 7,312,884 1,618 7,314,502
PUBLIC SAFETY 17,746,935 58,743 17,805,678
UTILITIES AND ENVIRONMENT 1,231,601 143,255 1,374,856
TRANSPORTATION - 1,423,361 1,423,361
ECONOMIC ENVIRONMENT 1,031,189 4,580 1,035,769
MENTAL AND PHYSICAL HEALTH 9,731 - 9,731
CULTURE AND RECREATION 3,396,054 354,069 3,750,123
DEBT SERVICE:
PRINCIPAL 1,094,128 776,286 1,870,414
INTEREST AND OTHER COSTS 339,648 443,460 783,108
CAPITAL OUTLAY - 2,700,549 2,700,549
TOTAL EXPENDITURES 32,162,170 5,905,921 38,068,091
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 791,010 (503,696) 287,314
OTHER FINANCING SOURCES (USES):
SALES OF CAPITAL ASSETS 16,257 9,271 25,528
TRANSFERS IN (Note 6)458,252 1,710,920 2,169,172
TRANSFERS OUT (Note 6)(564,012) (1,173,786) (1,737,798)
TOTAL OTHER FINANCING SOURCES AND USES (89,503) 546,405 456,902
NET CHANGE IN FUND BALANCES 701,507 42,709 744,216
FUND BALANCES - BEGINNING 8,861,131 3,810,677 12,671,808
FUND BALANCES - ENDING 9,562,638$ 3,853,386$ 13,416,024$
The notes to the financial statements are an integral part of this statement.
CITY OF EDMONDS, WASHINGTON
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
GOVERNMENTAL FUNDS
FOR THE YEAR ENDED DECEMBER 31, 2011
Packet Page 134 of 393
CITY OF EDMONDS BASIC FINANCIAL STATEMENTS
Net change in fund balances per the Statement of Revenues, Expenditures and Changes in Fund Balance 744,216$
Amount reported as change in net assets in the Statement of Activities are different because:
Governmental funds report capital outlays as expenditures. However, in the statement
of activities the cost of those assets is allocated over their estimated useful lives and
reported as depreciation expense. This is the amount by which capital outlay ($3,030,410)
is exceeded by depreciation and amortization ($3,738,102) in the current period.
Capital outlays 3,030,284$
Internal service fund - capital outlays 400,778
Current year depreciation (includes $334,518 for internal service fund)(4,072,620)
Adjustment in investment in joint venture (66,134)
(707,692)
Revenues in the Statement of Activities that do not provide current financial resources
are not reported as revenues in the funds:
Deferred taxes 102,979
Other deferred revenue (240,764)
Record of court receivable 20,046
(117,739)
Bond proceeds provide current financial resources to governmental funds, but issuing debt
increases long-term liabilities in the statement of net assets. Repayment of long-term debt
is an expenditure in the governmental funds, yet the repayment reduces long-term liabilities
in the statement of net assets. This is the amount by which repayments exceeded proceeds.
Amortization of deferred charges (4,375)
Long-term debt repayments 1,870,415
1,866,040
Internal service funds are used by management to charge the costs of equipment rental
to individual funds. The net revenue (expense) of this internal service fund is reported
with governmental activities. Capital activity of $66,259 is included in the capital asset
adjustment above. 35,822
Some expenses reported in the Statement of Activities do not require the use of current
financial resources and therefore are not reported as expenditures in governmental funds.
Accrued interest expense 5,602
Net pension obligation (38,811)
Net other post-employment benefit obligation 27,045
Accrued compensating absence expense ($159,695 total expenditure less
$2,824 attributable to internal service funds)(156,871)
(163,035)
Change in net assets on the Statement of Activities 1,657,612$
The notes to the financial statements are an integral part of this statement.
CITY OF EDMONDS, WASHINGTON
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN
FUND BALANCES OF GOVERNMENT FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED DECEMBER 31, 2011
Packet Page 135 of 393
CITY OF EDMONDS BASIC FINANCIAL STATEMENTS
ORIGINAL FINAL
BUDGET BUDGET ACTUAL VARIANCE WITH
(GAAP BASIS) (GAAP BASIS) RESULTS FINAL BUDGET
REVENUES:
TAXES:
PROPERTY 13,617,137$ 13,617,137$ 13,436,557$ (180,580)$
RETAIL SALES & USE 5,070,992 5,070,992 5,210,771 139,779
INTERFUND UTILITY 1,471,682 1,471,682 1,517,150 45,468
UTILITY 4,970,280 4,970,280 4,715,339 (254,941)
EXCISE 311,981 311,981 280,162 (31,819)
LICENSES AND PERMITS 1,484,829 1,484,829 1,666,296 181,467
INTERGOVERNMENTAL 1,837,255 1,993,139 1,199,610 (793,529)
CHARGES FOR SERVICES 3,637,480 3,637,479 3,859,869 222,390
FINES AND FORFEITURES 667,100 667,100 690,079 22,979
INVESTMENT EARNINGS 1,000 1,000 10,076 9,076
MISCELLANEOUS 389,073 454,073 367,271 (86,802)
TOTAL REVENUES 33,458,809 33,679,692 32,953,180 (726,512)
EXPENDITURES:
CURRENT:
GENERAL GOVERNMENT 7,267,549 7,513,984 7,312,884 201,100
PUBLIC SAFETY 17,632,346 17,967,007 17,746,935 220,072
UTILITIES AND ENVIRONMENT 1,250,601 1,255,801 1,231,601 24,200
TRANSPORTATION 1,000,000 1,000,000 - 1,000,000
ECONOMIC ENVIRONMENT 1,246,759 1,257,459 1,031,189 226,270
MENTAL AND PHYSICAL HEALTH 10,100 10,100 9,731 369
CULTURE AND RECREATION 3,505,225 3,734,406 3,396,054 338,352
DEBT SERVICE 1,452,128 1,452,128 1,433,776 18,352
TOTAL EXPENDITURES 33,364,708 34,190,885 32,162,170 2,028,715
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 94,101 (511,193) 791,010 1,302,203
OTHER FINANCING SOURCES (USES):
SALES OF CAPITAL ASSETS - 16,257 16,257 -
TRANSFERS IN (Note 6)537,630 458,252 458,252 -
TRANSFERS OUT (Note 6)(557,689) (681,277) (564,012) 117,265
TOTAL OTHER FINANCING SOURCES AND USES (20,059) (206,768) (89,503) 117,265
NET CHANGE IN FUND BALANCES 74,042 (717,961) 701,507 1,419,468
FUND BALANCES - BEGINNING 6,626,555 6,687,492 8,861,131 2,173,639
FUND BALANCES - ENDING 6,700,597$ 5,969,531$ 9,562,638$ 3,593,107$
The notes to the financial statements are an integral part of this statement.
FOR THE YEAR ENDED DECEMBER 31, 2011
CITY OF EDMONDS, WASHINGTON
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
GENERAL FUND
Packet Page 136 of 393
CITY OF EDMONDS BASIC FINANCIAL STATEMENTS
411 / 412 / 414 GOVERNMENTAL
COMBINED ACTIVITIES
UTILITY INTERNAL
FUNDS SERVICE FUNDS
ASSETS:
CURRENT ASSETS:
CASH AND CASH EQUIVALENTS 18,089,236$ 4,696,305$
CUSTOMER ACCOUNTS 2,048,328 1,192
DUE FROM OTHER GOVERNMENTAL UNITS 950,480 854
INVENTORY 101,006 32,388
TOTAL CURRENT ASSETS 21,189,050 4,730,739
LONG-TERM ASSETS:
RESTRICTED CASH, BOND RESERVES 984,163 -
DEFERRED CHARGES 333,401 -
CAPITAL ASSETS:
DEPRECIABLE CAPITAL ASSETS (NET OF
ACCUMULATED DEPRECIATION)57,868,919 2,040,916
CONSTRUCTION IN PROGRESS 7,558,755 -
INTANGIBLE ASSETS 346,776 -
TOTAL CAPITAL ASSETS (NET OF A/D)65,774,450 2,040,916
TOTAL LONG-TERM ASSETS 67,092,014 2,040,916
TOTAL ASSETS 88,281,064 6,771,655
LIABILITIES:
CURRENT LIABILITIES:
ACCOUNTS PAYABLE 1,631,051 40,933
WAGES AND BENEFITS PAYABLE 166,417 67,829
COMPENSATED ABSENCES 416,194 -
INTERFUND PAYABLES 147,790 -
PUBLIC WORKS TRUST FUND LOANS PAYABLE-CURRENT 216,842 -
REVENUE BONDS PAYABLE-CURRENT (NET OF
UNAMORTIZED PREMIUM/DISCOUNT)418,118 -
GENERAL OBLIGATION BONDS PAYABLE-CURRENT 222,380 -
ACCRUED INTEREST 12,531 -
DEPOSITS 4,698 -
DUE TO OTHER GOVERNMENTAL UNITS 87,983 -
OTHER LIABILITIES PAYABLE 261,473 -
TOTAL CURRENT LIABILITIES 3,585,477 108,762
LONG-TERM LIABILITIES:
DEFERRED REVENUE 2,974 -
DEFERRED CREDITS 204,306 -
LOANS PAYABLE 2,347,060 -
REVENUE BONDS PAYABLE 13,250,000 -
GENERAL OBLIGATION BONDS PAYABLE 3,332,420 -
TOTAL LONG-TERM LIABILITIES 19,136,760 -
TOTAL LIABILITIES 22,722,237 108,762
NET ASSETS:
INVESTED IN CAPITAL ASSETS, NET OF RELATED DEBT 45,783,325 2,040,916
RESTRICTED FOR:
DEBT SERVICE 984,163 -
CUSTOMER DEPOSITS 4,698 -
CONSTRUCTION 8,107,754 -
UNRESTRICTED 10,678,887 4,621,977
TOTAL NET ASSETS 65,558,827$ 6,662,893$
The notes to the financial statements are an integral part of this statement.
CITY OF EDMONDS, WASHINGTON
STATEMENT OF NET ASSETS
PROPRIETARY FUNDS
DECEMBER 31, 2011
Packet Page 137 of 393
CITY OF EDMONDS BASIC FINANCIAL STATEMENTS
411 / 412 / 414 GOVERNMENTAL
COMBINED ACTIVITIES
UTILITY INTERNAL
FUNDS SERVICE FUNDS
OPERATING REVENUES:
CHARGES FOR SERVICES 12,983,391$ 1,232,876$
OTHER OPERATING REVENUE 2,637,606 -
TOTAL OPERATING REVENUES 15,620,997 1,232,876
OPERATING EXPENSES:
PERSONNEL SERVICES 3,900,516 316,789
OPERATIONS & MAINTENANCE 6,886,869 532,377
PROFESSIONAL SERVICES 183,706 983
INSURANCE 416,576 25,259
DEPRECIATION/AMORTIZATION 2,447,218 334,518
TOTAL OPERATING EXPENSES 13,834,885 1,209,926
OPERATING INCOME (LOSS)1,786,112 22,950
NON-OPERATING REVENUE (EXPENSE):
INTERGOVERNMENTAL 179,479 -
INVESTMENT EARNINGS 15,287 7,530
OTHER NON-OPERATING REVENUES 311 9,424
GAIN (LOSS) ON SALE OF CAPITAL ASSETS - 11,234
INTEREST EXPENSE (305,364) -
TOTAL NON-OPERATING REVENUE (EXPENSE)(110,287) 28,188
INCOME (LOSS) BEFORE CONTRIBUTIONS & TRANSFERS 1,675,825 51,138
CAPITAL CONTRIBUTIONS 498,486 -
TRANSFERS IN (Note 6)- 50,942
TRANSFERS OUT (Note 6)(482,316) -
CHANGE IN NET ASSETS 1,691,995 102,080
TOTAL NET ASSETS BEGINNING OF YEAR 63,866,832 6,560,813
TOTAL NET ASSETS END OF YEAR 65,558,827$ 6,662,893$
The notes to the financial statements are an integral part of this statement.
CITY OF EDMONDS, WASHINGTON
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETS
PROPRIETARY FUNDS
FOR THE YEAR ENDED DECEMBER 31, 2011
Packet Page 138 of 393
CITY OF EDMONDS BASIC FINANCIAL STATEMENTS
Page 1 of 2
411 / 412 / 414 GOVERNMENT
COMBINED ACTIVITIES
UTILITY INTERNAL
FUNDS SERVICE FUNDS
CASH FLOWS FROM OPERATING ACTIVITIES:
CASH RECEIVED FROM USERS 15,259,781$ 1,232,876$
CASH PAID TO SUPPLIERS (6,512,726) (528,651)
CASH PAID FOR INVENTORY (2,598) 17,505
CASH PAID TO EMPLOYEES (3,894,857) (313,602)
NET CASH PROVIDED (USED)
BY OPERATING ACTIVITIES 4,849,600 408,127
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:
INTERFUND LOAN 11,805 -
INTERGOVERNMENTAL TRANSFER 179,479 -
TRANSFERS IN - 50,942
TRANSFERS OUT (482,316) -
NET CASH PROVIDED (USED) BY NON-
CAPITAL FINANCING ACTIVITIES (291,032) 50,942
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:
PROCEEDS FROM SALE OF EQUIPMENT 311 11,234
PURCHASE OF CAPITAL ASSETS (5,757,474) (400,778)
CONTRIBUTED CAPITAL 498,486 -
PROCEEDS FROM INSURANCE SETTLEMENT - 9,424
PREMIUM & BOND ISSUANCE COSTS 339,522 -
PRINCIPAL PAYMENT ON DEBT (2,727,054) -
INTEREST PAYMENT ON DEBT (318,826) -
PROCEEDS FROM CAPITAL DEBT 12,929,141 -
NET CASH PROVIDED (USED) FOR CAPITAL
AND RELATED FINANCING ACTIVITIES 4,964,106 (380,120)
CASH FLOW FROM INVESTING ACTIVITIES:
INTEREST RECEIVED 15,287 7,530
NET CASH PROVIDED (USED) IN INVESTING ACTIVITIES 15,287 7,530
NET INCREASE (DECREASE) IN CASH AND
CASH EQUIVALENTS 9,537,961 86,480
CASH AND CASH EQUIVALENTS-BEGINNING OF YEAR 9,535,438 4,609,825
CASH AND CASH EQUIVALENTS-END OF YEAR 19,073,399$ 4,696,305$
CASH AT END OF YEAR CONSISTS OF:
CASH AND CASH EQUIVALENTS 18,089,236$ 4,696,305$
RESTRICTED CASH-BOND PAYMENTS 984,163 -
TOTAL CASH 19,073,399$ 4,696,305$
The notes to the financial statements are an integral part of this statement.
CITY OF EDMONDS, WASHINGTON
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2011
Packet Page 139 of 393
CITY OF EDMONDS BASIC FINANCIAL STATEMENTS
Page 2 of 2
411 / 412 / 414 GOVERNMENT
COMBINED ACTIVITIES
UTILITY INTERNAL
FUNDS SERVICE FUNDS
RECONCILIATION OF NET OPERATING INCOME TO NEW CASH
PROVIDED BY OPERATING ACTIVITIES
OPERATING INCOME (LOSS)1,786,112$ 22,950$
ADJUSTMENTS TO RECONCILE OPERATING INCOME TO NET CASH
PROVIDED (USED) BY OPERATING ACTIVITIES:
DEPRECIATION 2,447,218 334,519
ASSET (INCREASES) DECREASES :
DUE FROM OTHER GOVERNMENTAL UNITS (189,464) (854)
MISCELLANEOUS A/R-REVENUE (138,867) -
INVENTORY (2,598) 17,505
LIABILITY (INCREASES) DECREASES :
ACCOUNTS & VOUCHERS PAYABLE 1,133,029 30,819
DEPOSITS PAYABLE 6,144 -
WAGES & BENEFITS PAYABLE - 3,188
DUE TO GOVERNMENTAL UNIT (201,162) -
RETAINAGE PAYABLE (21,487) -
DEFERRED REVENUE 30,675 -
TOTAL ADJUSTMENTS 3,063,488 385,177
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES 4,849,600$ 408,127$
The notes to the financial statements are an integral part of this statement.
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2011
CITY OF EDMONDS, WASHINGTON
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
Packet Page 140 of 393
CITY OF EDMONDS BASIC FINANCIAL STATEMENTS
617
FIREMEN'S
PENSION
FUND
ASSETS:
CASH AND CASH EQUIVALENTS 217,903$
TOTAL ASSETS 217,903$
LIABILITIES:
CURRENT PAYABLES 4,693$
TOTAL LIABILITIES 4,693
NET ASSETS:
HELD IN TRUST FOR PENSION BENEFITS
AND OTHER PURPOSES 213,210$
The notes to the financial statements are an integral part of this statement.
CITY OF EDMONDS, WASHINGTON
STATEMENT OF FIDUCIARY NET ASSETS
FIDUCIARY FUNDS
DECEMBER 31, 2011
Packet Page 141 of 393
CITY OF EDMONDS BASIC FINANCIAL STATEMENTS
617
FIREMEN'S
PENSION
FUND
ADDITIONS:
EMPLOYER CONTRIBUTIONS 48,023$
FIRE INSURANCE PREMIUMS 78
INVESTMENT EARNINGS 389
TOTAL ADDITIONS 48,490
DEDUCTIONS:
BENEFIT PAYMENTS 102,274
PROFESSIONAL SERVICES 326
TOTAL DEDUCTIONS 102,600
CHANGE IN NET ASSETS (54,110)
NET ASSETS - BEGINNING 267,320
NET ASSETS - ENDING 213,210$
The notes to the financial statements are an integral part of this statement.
CITY OF EDMONDS, WASHINGTON
STATEMENT OF CHANGES IN FIDUCIARY NET ASSETS
FIDUCIARY FUNDS
FOR THE YEAR ENDED DECEMBER 31, 2011
Packet Page 142 of 393
CITY OF EDMONDS NOTES TO THE FINANCIAL STATEMENTS
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accounting and reporting policies of the City of Edmonds, which conform to generally
accepted accounting principles for governments as prescribed by the Governmental Accounting
Standards Board (GASB), are regulated by the Washington State Auditor's Office. The City's
significant accounting policies are described below.
A. REPORTING ENTITY
The City of Edmonds was incorporated in 1890 and operates under a Council/Mayor form
of government. The City Council is composed of seven members elected at large who
each serve a four-year term. The Mayor is elected at large and serves a four-year term.
The Mayor is responsible for all City affairs. The City provides a full range of general
government services: including public safety, streets, parks and recreation, planning and
zoning, permits and inspection, general administration, and water, sewer, storm water
and wastewater treatment utilities.
The accompanying financial statements include all funds, agencies, and boards
controlled by or dependent on the City. Criteria used to determine agency dependence
on the City were: selection of the governing body, budget adoption, taxing authority,
outstanding debt service secured by City revenues or general obligations, City obligation
to finance possible deficits, or receipt of significant City subsidies.
Discretely Presented Component Unit - The Edmonds City Council formed the Edmonds
Public Facilities District (PFD) on April 24, 2001 by Ordinance. The PFD was created
under the authority provided by the legislature during the 1999 State legislative session,
since codified as RCW 35.57. The purpose of the PFD is to construct and operate a
“regional center” in the City of Edmonds. RCW 35.57 defines a regional center as a
conference, convention or special events center along with related parking.
A five member board governs the PFD and is appointed to four-year terms by the City
Council. The PFD has authority under state law to issue debt, levy certain taxes, and
enter into contracts. In 2002 the City Issued Limited Tax General Obligation Bonds for the
acquisition, renovation and remodeling of a Performing Arts Center by the PFD in the
amount of $7,015,000. These proceeds were transferred to the PFD. The bonds are a
debt of the City and not the PFD; however the PFD is obligated by inter-local agreement
to transfer sales tax rebate revenues to the City to help offset the City’s debt service
costs over the life of the bonds. In 2008 the PFD issued bonds to retire short-term debt it
had issued to complete construction of the Edmonds Center for the Arts. The PFD is
currently not able to meet its debt service obligation on the 2008 bonds. However, the
City guarantees repayment of those bonds through a Contingent Loan Agreement.
Advances by the City to the PFD for debt service on the 2008 bonds are shown in the
City’s Statement of Net Assets as a Due from Other Governmental Unit. More information
about the PFD, including complete financial statements, can be obtained from Edmonds
Performing Arts Center, c/o Joe McIalwain, 401 Fourth Ave. N. Edmonds, WA 98020.
Blended Component Unit - The Edmonds Transportation Benefit District is governed by
the seven–member board appointed by the City of Edmonds Council. Although it is
legally separated from the City of Edmonds the Edmonds Transportation Benefit District
is reported as if it were part of the primary government because its sole purpose is to
finance and construct City of Edmonds streets.
Joint Ventures - A joint venture is an organization that results from a contractual
arrangement and is owned, operated, or governed by two or more participants as a
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separate activity. In addition to joint control, each participant must have either an ongoing
financial interest or an ongoing financial responsibility.
The City participates in a single joint venture with Snohomish County and other local
governments in the Snohomish County Emergency Radio System. See note 16 for
additional information.
B. GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS
The government-wide financial statements (i.e. the statement of net assets and the
statement of activities) report information on all of the non-fiduciary activities of the
primary government and its component units. Government activities, which normally are
supported by taxes and intergovernmental revenues, are reported separately from
business-type activities, which rely to a significant extent on fees and charges for
support. Likewise, the primary government is reported separately from certain legally
separate component units for which the primary government is financially accountable.
The statement of activities demonstrates the degree to which the direct expenses of a
given function or segment is offset by program revenues. Direct expenses are those that
are clearly identifiable with a specific function or segment. Program revenues include (1)
charges to customers or applicants who purchase, use, or directly benefit from goods,
services, or privileges provided by a given function or segment and (2) grants and
contributions that are restricted to meeting the operational or capital requirements of a
particular function or segment. The City has allocated certain indirect costs that are
included in the program expense reported for individual functions and activities. Taxes
and other items not properly included among program revenues are reported as general
revenues.
As a general rule the effect of interfund activity has been eliminated from the
government-wide financial statements. Exceptions to this general rule are charges
between the government’s water and sewer function and other functions of the
government. Elimination of these charges would distort the direct costs and program
revenues reported for the various functions concerned.
Separate financial statements are provided for governmental funds, proprietary funds,
and fiduciary funds. The fiduciary funds are not included in the government-wide
financial statements. Major individual funds are reported as separate columns, while the
remaining funds are combined for presentation purposes in the governmental funds
statements and the proprietary funds statements.
C. MEASUREMENT FOCUS, BASIS OF ACCOUNTING, AND BASIS OF
PRESENTATION
The accounts of the City are organized on the basis of funds, each of which is
considered a separate accounting entity. Each fund is accounted for with a separate set
of self-balancing accounts that comprise its assets, liabilities, fund equity, revenue, and
expenditures or expenses, as appropriate. The City resources are allocated to, and
accounted for in, individual funds according to the purpose for which they are spent and
how they are controlled.
The basis of accounting refers to the timing of when revenues and expenditures or
expenses are recognized in the accounts and reported in the financial statements.
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The government-wide financial statements (i.e. the statement of net assets and the
statement of activities) report information on all of the non-fiduciary activities of the
primary government and its component units. Government activities, which normally are
supported by taxes and intergovernmental revenues, are reported separately from
business-type activities, which rely to a significant extent on fees and charges for
support. Likewise, the primary government is reported separately from certain legally
separate component units for which the primary government is financially accountable.
The statement of net assets presents the reporting entity’s nonfiduciary assets and
liabilities, with the difference reported as net assets. Net assets are reported in three
categories:
Invested in capital assets, net of related debt consists of capital assets, net of
accumulated depreciation and reduced by outstanding balances for bonds,
notes, and other debt that are attributed to the acquisition , construction, or
improvement of those assets.
Restricted net assets result when constraints placed on net asset use are either
externally imposed by creditors, grantors, contributors, and the like, or imposed
by law through constitutional provisions or enabling legislation.
Unrestricted net assets consist of net assets that do not meet the definition of the
two preceding categories. Unrestricted net assets often are designated to
indicate that management does not consider them available for general
operations. Unrestricted net assets often have constraints on resources that are
imposed by management, but can me modified or removed.
The statement of activities demonstrates the degree to which the direct expenses of a
given function or segment is offset by program revenues. Direct expenses are those that
are clearly identifiable with a specific function or segment. Program revenues include (1)
charges to customers or applicants who purchase, use, or directly benefit from goods,
services, or privileges provided by a given function or segment and (2) grants and
contributions that are restricted to meeting the operational or capital requirements of a
particular function or segment. The City has allocated certain indirect costs that are
included in the program expense reported for individual functions and activities. Taxes
and other items not properly included among program revenues are reported as general
revenues.
The government-wide financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting, as are the proprietary and
pension trust fund financial statements. Interfund services provided and used are not
eliminated in the process of consolidation. Governmental fund financial statements are
reported using the current financial resources measurement focus and the modified
accrual basis of accounting.
The modified accrual basis of accounting is followed in all governmental and permanent
funds of the City. Under the modified accrual basis of accounting, revenues are
recognized when measurable and available. Revenues are generally considered
available if they are collected within the current period or soon enough thereafter (60
days) to pay current liabilities. For derived tax revenues, such as sales tax and utility
business and occupation taxes, revenues are recognized in the period when the
underlying exchange has occurred. For imposed non-exchange taxes, such as property
taxes, revenues are recognized when the use of resources is permitted, or when
resources are available. Grant revenue is recognized in the period in which the
expenditure occurs and the eligibility requirements have been met. Non-exchange
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transactions, such as contributions, are recognized when the donation eligibility
requirements have been satisfied. Those specific major revenue sources accrued are:
The accrual basis of accounting is followed in all proprietary, agency, and pension trust
funds. Under the accrual basis of accounting, revenues are recognized when earned
and expenses are recorded when incurred.
Major Governmental Funds - The General Fund is the general operating fund of the City
and accounts for all activities not required to be accounted for in some other fund.
Proprietary Fund - The Combined Utility Operation Fund accounts for the provision of
water, sewer, storm water and wastewater treatment services to the residents of the
City and some residents of Mountlake Terrace, Lynnwood, Woodway, Olympic View
Water District and Ronald Wastewater District. All activities necessary to provide such
services are accounted for in this fund, including but not limited to, administration,
financing, and related debt service, billing, and collection.
The proprietary fund statements distinguish operating revenues and expenses from non-
operating items. Operating revenues and expenses result from providing services and
delivering goods in connection with principal ongoing operations. The principal operating
revenues of the City’s utility fund are charges to customers for sales and service. The
City also recognizes as operating revenue the portion of utility connection fees intended
to recover the cost of connecting new customers to the water and sewer systems.
Operating expenses for enterprise funds include operating and maintenance costs,
employee benefit expenses, contracted services, insurance and depreciation on capital
assets. All other revenues and expenses are reported as non-operating revenues and
expenses.
Internal Service and Fiduciary Funds - The Equipment Rental Fund is an internal service
fund used to account for the Fleet Maintenance Division. The Fleet Maintenance
Division is responsible for maintaining the City’s vehicle fleet.
Fiduciary funds are used to account for City assets held in a trustee capacity or as an
agent for individuals, private organizations, and other governments. These funds share
characteristics with both the government and proprietary funds and therefore, as
described below, use the measurement focus and basis of accounting most appropriate
to their specific operations.
The Firemen’s Pension Fund accounts for a single employer defined benefit system
established under state law to provide benefits to eligible firefighters. Although this
pension plan has subsequently been replaced by the State Law Enforcement Officers
and Firefighters pension system, firefighters hired prior to March 1, 1970 continue to be
eligible for benefits under its provisions. Revenues received by the fund include
proceeds of a state-imposed tax on fire insurance premiums and as needed, allocations
from the City’s annual property tax levy based on actuarial estimates.
Private-sector standards of accounting and financial reporting issued prior to December
1, 1989, generally are followed in both the government-wide and proprietary fund
financial statements to the extent that those standards do not conflict with or contradict
guidance of the Governmental Accounting Standards Board.
When both restricted and unrestricted resources are available for use, it is the City’s
policy to use restricted resources first, then unrestricted as they are needed.
D. BUDGET AND BUDGETARY ACCOUNTING
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Scope of Budget - Budgets are adopted at the fund level and this constitutes the legal
level of control where expenditures may not exceed appropriations. Purely as a
management tool, budgets are broken out to departments, activities and expense types.
Transfers or revisions within funds are allowed, but only the City Council can increase or
decrease a fund's budget, which is done by City ordinance.
The City adopts the budget for governmental funds on the modified accrual basis and all
unexpended appropriations lapse at year-end. Budgetary accounts are integrated in fund
ledgers for all budgeted funds, but financial statements include budget-to-actual
comparisons for general funds only. Proprietary fund budgets are "management
budgets" and are not legally required to be reported.
Procedures for Adopting the Original Budget - The budget process steps are: 1) prior to
November 1st, the Mayor submits a proposed annual budget to the City Council. It is
based on Council-established priorities and estimates provided by City departments
during the preceding months, and balanced with revenue estimates made by the Mayor;
2) the City Council conducts public hearings on the proposed budget in November and
December; 3) the Council makes its adjustments to the proposed budget and adopts by
ordinance a final balanced annual budget no later than December 31; 4) the final annual
budget as adopted is published and distributed by the end of the year. Limited copies of
the budget book can be obtained from City of Edmonds, c/o City of Edmonds Finance
Department, 121 5th Ave. N. Edmonds, WA 98020, or by visiting our web site at
www.edmondswa.gov.
E. ASSETS, LIABILITIES, AND FUND EQUITY
Cash and Equity in Pooled Investments - The City of Edmonds invests all short-term cash
surpluses. The City considers all highly-liquid assets, including investment in the
Washington State’s Local Government Investment Pool, and short-term investments with
a maturity of three months or less when purchased to be cash equivalents.
Investments - Investments are presented in the financial statements at fair value based
on quoted market prices. The City’s position in the Local Government Investment Pool is
the same as the value of the pool shares. Pool investments are reported as Cash and
Cash Equivalents. Interest earned on the pooled investments is allocated to individual
funds at the end of each month on the basis of their average daily cash balance during
the preceding month. Investments are also held separately by several funds with interest
earned directly for each fund’s benefit. The City holds most investments to maturity. For
reporting, all funds’ interest earnings are recognized in the accounting period in which
they become available and measurable. Additional deposit and investment information is
presented in Note 3.
Inventories - Inventories are generally valued using the weighted-average cost method
and consist of expendable materials and supplies. Governmental fund types use the
consumption method, where cost is recognized as an expenditure when the inventory is
consumed. Inventories in the proprietary funds use two separate methods. The combined
utility fund inventories are expensed as consumed. The internal service fund inventories
are expensed when purchased with the inventories adjusted at year-end.
Receivables - Property taxes - The County Treasurer collects annual property taxes
levied in the county for all taxing authorities. Taxes are levied on January 1 for property
value listed as of May 31.
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The County Assessor establishes assessed values at 100 percent of fair market value.
Beginning with the 2004 assessment for taxes payable in 2005, all property is appraised
annually and updated to reflect the current market value. This will result in smaller
increases in assessed value than property owners experienced in the past with the 4-
year revaluation cycle. It also allows property values to be adjusted downward if there is
a change in the market, instead of the value being "fixed" for a 4-year period.
Due to voter approval of Initiative 747 in November 2001, levy increases are limited to the
lesser of the implicit price deflator for personal consumption expenditures for the 12-
month period ending in July of each year, or 1%. Any increase above this limit requires
voter approval. Property taxes levied by the County Assessor and collected by the
County Treasurer become a lien on the first day of the levy year and may be paid in two
equal payments if the total exceeds $10. The first half is due on April 30 and the balance
is due October 31. Delinquent taxes bear interest at 12 percent and are subject to
additional penalties if not paid as scheduled. Washington State Constitution and
Washington State law, RCW 84.55.010, limit the rate.
Property tax is recorded as a receivable and revenue when levied. Property tax collected
in advance of the fiscal year to which it applies is recorded as deferred revenue and
recognized as revenue of the period to which it applies. No allowance for uncollectible tax
is established because delinquent taxes are considered fully collectible. Prior year tax
levies were recorded using the same principal, and delinquent taxes are evaluated
annually.
In 2011, the City levied the following property taxes on an assessed value of
$6,433,258,853. The special levies identified in the table were approved by the voters
and are not subject to the limitation listed above.
Purpose of the Levy
Levy Rate per
$1,000
Total Levy
Amount
General Government $1.4766 9,499,558$
Emergency medical service (EMS) 0.5000 3,216,629
Debt Service on voter approved
general obligation bonds 0.1457 877,984
Total City Levy $2.1223 13,594,171$
Customer Accounts - Customer accounts receivable consist of amounts owed by private
individuals and organizations for goods delivered or services rendered in the regular
course of business operations. Notes and contracts receivable arise from a written
agreement or contract with private individuals or organizations. Receivables are shown
net of allowances for uncollectible accounts.
Interfund - Activity between funds that is representative of lending/borrowing
arrangements outstanding at the end of the fiscal year is referred to as either interfund
loans receivable/payable or advances to/from other funds. All other outstanding balances
between funds are reported as due to/due from other funds. Advances to other funds in
governmental funds are equally offset by a fund balance reserve account, which indicates
that they do not constitute available spendable resources since they are not a component
of net current assets.
Deferred Revenues and Deferred Charges - Deferred revenues include amounts
collected before revenue recognition criteria are met because under the modified accrual
basis of accounting, they are measurable but not yet available. The deferred items
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consist primarily of delinquent property taxes, contracts and agreements, special
assessments, and amounts due from component unit.
In the proprietary funds the premium or discount and issuance costs of long-term debt
are amortized over the life of the debt. For current refunding and advance refunding of
revenue bonds, the difference between the reacquisition price and net carrying amount is
amortized over the shorter of the remaining life of the old debt or the life of the new bond
issues.
Restricted Assets - In accordance with the utility bond resolutions, state law, or other
agreements, separate restricted assets have been established. These assets are
restricted for specific purposes including the establishment of bond reserve funds,
financing the ongoing capital improvement programs of the various utilities, and other
purposes. At December 31, 2011 the City had $984,163 cash in the enterprise fund
restricted for debt service.
Capital Assets - General capital assets are those assets not specifically related to
activities reported in the proprietary funds. The capital assets purchased or constructed
by a governmental fund are recorded as expenditures in the fund at the time the related
purchases are made; however, the associated capital assets are reported in the
governmental activities column of the government-wide statement of net assets while not
reported in the fund balance sheets.
The City classifies assets with an estimated useful life in excess of one year as capital
assets. Capital assets include land, buildings, improvements, machinery, equipment, and
infrastructure. Land is capitalized at cost with no minimum threshold. Buildings,
improvements, and machinery and equipment are capitalized when cost meets or
exceeds $5,000. Public domain (infrastructure) assets consist of certain improvements
other than buildings, including utility systems, streets, traffic controls, and overlays are
capitalized when cost equals or exceeds $50,000.
Costs of normal maintenance and repair for general assets are not capitalized. However,
any improvement that increases an asset’s value, capacity or materially extends its life is
added to that asset’s capitalized costs.
Equipment items acquired through capital lease agreements and land purchased through
conditional sales contracts are reported as general capital assets in the government-wide
statement of net assets. In the governmental fund financial statements, lease and
contract payments are reported as expenditures.
All project costs are included in construction in progress in the government-wide
statement of net assets. At completion, capital costs are reclassified to property plant and
equipment. In the governmental fund financial statements, projects are reported as
expenditures.
Capital assets acquired or constructed by the proprietary funds are capitalized in those
funds at historical cost. Contributed assets are recorded at their estimated fair values as
of the date acquired. The estimated value of donated assets is recorded as contributed
capital by the fund which receives them.
Land and construction in progress are not depreciated. Buildings, equipment, non-
building improvements and intangible assets are depreciated using the straight line
method, using varying estimated service lives for individual assets and asset
classifications depending on particular characteristics of an asset and factors surrounding
its anticipated use. Depreciation is reported as part of the related program expense
column on government-wide statement of activities and as a fund expense in the
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proprietary funds, while not reported in the fund statements of governmental funds.
Capital assets are reported net of accumulated depreciation on the government-wide
statement of net assets and in the proprietary funds statement of net assets, while not
reported in the governmental fund balance sheets. Refer to note 8 for additional
information regarding capital assets.
The average service lives used to calculate depreciation for specific categories of assets
are summarized below:
Asset Type
Buildings
Improvements other than Buildings
Infrastructure
Machinery and Equipment
Intangible Assets
Est. Service Life (Yrs)
30-50
25-60
20-100
2-20
20-30
Accumulated Compensated Absences - Compensated absences including payroll taxes
are reported as a current liability in the balance sheet. Actual balances are accrued for
all types of compensated absences except sick leave, the liability for which is generally
estimated using the termination method provided by GASB Statement No. 16.
Vacation Pay – Employees earn vacation based upon their years of service and may
accumulate earned vacation up to a maximum of two years accrual. Unused vacation at
retirement or termination is considered vested and payable to the employee.
Sick Pay – Employees may accumulate up to 1000 hours of sick leave. Up to 800 hours
of unused sick leave at retirement or termination is paid based on a percentage of
accumulated sick leave. Payment is based on current wage at termination.
Other Compensated Absences – Other compensated absences include compensatory
time in lieu of overtime pay; holiday earned by fire and police employees; and other
compensation earned by City employees under law or union contracts. Unused
compensated absences are payable at retirement or termination.
F. FUND BALANCES
The difference between fund assets and liabilities is “net assets” on the government-
wide, proprietary, and fiduciary fund statements, and is “fund balance” on the
governmental fund statements.
The fund balance amounts for governmental funds have been reclassified in accordance
with GASB Statement No. 54. As a result, amounts previously reported as reserved and
unreserved are now reported as nonspendable, restricted, committed, assigned, or
unassigned.
Nonspendable fund balance includes items that cannot be spent. This includes
activity that is not in a spendable form (inventories, prepaid amounts, long-term
portion of loans/notes receivable, or property held for resale unless the proceeds are
restricted, committed or assigned) and activity that is legally or contractually required
to remain intact, such as a principal balance in a permanent fund.
Restricted fund balances have constraints placed upon the use of the resources
either by an external party or imposed by law through a constitutional provision or
enabling legislation.
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Committed fund balance can be used only for specific purposes pursuant to
constraints imposed by a formal action of the City Council, the City’s highest level of
decision-making authority. This formal action is the passage of an ordinance by City
Council creating, modifying, or rescinding an appropriation.
Assigned fund balance includes amounts that are constrained by the City’s intent to
be used for a specific purpose, but are neither restricted nor committed. For
governmental funds, other than the general fund, this is the residual amount within
the fund that is not restricted or committed.
Unassigned fund balance is the residual amount of the general fund not included in
the four categories described above. Also, any deficit fund balances within the other
governmental fund types are reported as unassigned.
Each fund has been analyzed to classify the fund balance in accordance with GASB
Statement No. 54. Funds are created by the City Council and money is authorized to be
transferred to the fund for a particular purpose. At this point, balances in these funds are
at least committed, and may be further restricted depending on whether there is an
external party, constitutional provision, or enabling legislation constraint involved.
The appropriated balance in the general fund is committed, and the remaining balance is
unassigned. All other governmental funds are presented as restricted or committed.
Appropriations specify the funding source, and therefore the order in which restricted,
committed, assigned, or unassigned fund balance gets spent.
G. REVENUES, EXPENDITURES AND EXPENSES
Under the modified accrual basis of accounting:
Charges for services, interest on investments, and rents generally are considered
measurable and available when earned in governmental funds.
Taxes and federal or state entitlements or shared revenues that have been collected but
not remitted by an intermediary collection agency to the City are considered measurable
and available.
Special assessments are considered measurable and available when they become due.
Grants are considered measurable and available to the extent that expenditures have
been made. Other intergovernmental revenues are considered measurable and available
when earned.
Interfund revenues for goods and services are considered measurable and available
when earned.
Proceeds from sale or loss of capital assets are recognized as other financing sources.
Revenues from taxpayer-assessed taxes (i.e., sales tax), net of estimated refunds, are
recognized when measurable and available to finance expenditures of the current period.
All other revenues are either not measurable or considered not available until collected.
Expenditures are generally recognized when incurred, except for principal and interest on
general long-term debt, which are reported as expenditures when paid, and compensated
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absences, which are reported as expenditures when liquidated from expendable
available financial resources.
Under the accrual basis of accounting:
Revenues are recognized when earned and expenses are recognized when incurred.
Contributions of capital in proprietary fund financial statements arise from internal and
external contributions of capital assets or from grants or outside contributions of
resources restricted to capital acquisition and construction.
Transfers between government and business-type activities on the government-wide
statement of activities are reported as general revenues. Transfers between funds
reported in the governmental activities column are eliminated, as are transfers between
funds reported in the business-type activities column.
H. ESTIMATES
The preparation of the financial statements in conformity with accounting principles
generally accepted in the United States requires management to make estimates and
assumptions that affect the amounts reported in the financial statements and
accompanying notes. Actual results may differ from those estimates.
I. CHANGES IN ACCOUNTING STANDARDS
The accompanying financial statements of the City of Edmonds have been prepared in
conformity with generally accepted accounting principles (GAAP) as prescribed by the
Governmental Accounting Standards Board (GASB). GASB is the accepted standard-
setting body for governmental accounting and financial reporting principles, which are
primarily set forth in GASB’s Codification of Governmental Accounting and Financial
Reporting Standards.
The Governmental Accounting Standards Board (GASB) has issued Statement No. 51
Accounting and Financial Reporting for Intangible Assets, and Statement No. 54 Fund
Balance Reporting and Governmental Fund Type Definitions. These new accounting and
reporting standards impacted the City’s expenditure recognition, and assets and fund
balance reporting. The new standards also required reformatting of the financial
statements and restating beginning balances. Certain special revenue funds did not
meet the new definition for classification of such funds, and as such were combined with
the general fund for financial reporting purposes. These new GASB standards were
implemented in 2011.
NOTE 2 – STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
At December 31, 2011 the following funds exceeded appropriated budgets which are a violation
of state statute:
Fund 009 – LEOFF-Medical Insurance Reserve Fund exceeded the annual budget by $3,267 due
to higher than anticipated year-end medical reimbursements.
Fund 121 – Employee Parking Permit Fund exceeded the annual budget by $12.88. The fund
collects parking permit revenue to offset the cost of the supplies.
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Fund 126 – REET 1 exceeded the annual budget by $1,650 due to unbudgeted fiscal agent fees.
Fund 127 – Gifts Catalog Fund exceeded the annual budget by $3,444. The Parks and
Recreation Department received an additional $6,000 at the end of the year in donations for three
benches as part of the Old Milltown project.
Fund 631 – Transportation Benefit District exceeded the annual budget by $39,180, this amount
was supported by the receipt of $39,180 in additional fund revenue.
In all instances above there was sufficient revenue or fund balance to cover the deficit.
All funds amended expenditure budgets totaled $73,052,068, which includes $3,886,078 of
supplemental appropriations. Funds with supplemental appropriations during 2011 and the
amounts are shown below:
2011 2011 2011
Fund Fund Original Supplemental Amended
Number Description Budget Appropriations Budget
001 General Fund 32,320,897$ 949,765$ 33,270,662$
111 Street Fund 1,426,942 92,732 1,519,674
112 Combined Street Const/Improve 1,369,795 312,000 1,681,795
113 Multimodal Transportation Fd.1,025,000 (25,000) 1,000,000
116 Building Maintenance 95,000 135,994 230,994
120 Hotel/Motel Tax Revenue Fund 105,750 47,500 153,250
125 Park Acq/Improvement 623,000 332,000 955,000
126 Special Capital Fund 699,582 40,750 740,332
127 Gifts Catalog Fund 6,300 5,000 11,300
130 Cemetery Maintenance/Improv 148,179 4,100 152,279
132 Parks Construction 1,735,500 339,000 2,074,500
411 Combined Utility Operation 15,139,354 782,833 15,922,187
412 Combined Utility Const/Improve 10,300,000 1,072,992 11,372,992
414 Capital Improvements Reserve 836,035 (309,000) 527,035
511 Equipment Rental Fund 1,184,702 105,412 1,290,114
Totals 69,165,990$ 3,886,078$ 73,052,068$
NOTE 3 – DEPOSITS AND INVESTMENTS
Interest rate risk. Interest rate risk is the risk that changes in interest rates of debt investments
will adversely affect the fair value of an investment. As a means of limiting its exposure to fair
value losses arising from rising interest rates, the City’s investment policy manages the exposure
to declines in fair values by limiting the weighted average of maturity of its investments to less
than four years, unless an investment is matched to an anticipated future cash flow.
Credit risk. Credit risk is the risk that an issuer or other counterparty to an investment will not
fulfill its obligations. State law and the City’s investment policy limits the instruments in which the
City may invest. These include:
1. United States bonds.
2. United States certificates of indebtedness.
3. Bonds or warrants of the State of Washington.
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4. General obligation or utility revenue bonds or warrants of its own or of any other city or
town in the State.
5. Its own bonds or warrants of a local improvement district which are within the protection
of the local improvement guaranty fund.
6. Savings or time accounts in designated public depositories.
7. Certificates, notes or bonds of United States agencies, or corporations wholly owned by
the United States.
8. Repurchase agreements.
9. Banker’s acceptances.
10. Federal Home Loan Bank notes and bonds, Federal Land Bank bonds, Federal National
Mortgage Association notes, debentures and guaranteed certificates of participation, or
obligations of any other government sponsored corporation whose obligations are or may
be eligible as collateral for advances to member banks as determined by the Board of
Governors of the Federal Reserve System or any portion thereof in investment deposits
as defined in RCW 39.8.010 secured by collateral in accordance with RCW 39.58.
11. Interim financing warrants of local improvement districts.
12. State Local Government Investment Pool.
The City held no debt securities as of December 31, 2011.
The Washington State Local Government Investment Pool (LGIP), created by the Washington
State Legislature in 1986, is managed and operated solely by the Office of the State Treasurer.
The State Finance Committee administers the statute that created the pool and adopts
appropriate rules. The State Treasurer established the LGIP Advisory Committee to provide
advice on the pool’s operation. The advisory committee includes 12 members selected from the
active pool participants. Eight members are appointed by the participant associations, and four
are appointed by the State Treasurer.
The LGIP is considered extremely low risk and is recorded as a cash equivalent.. The pool is
unrated by financial rating agencies. It is operated in a manner consistent with the Securities and
Exchange Commission’s Rule 2a-7 of the Investment Company Act of 1940. Rule 2a-7 funds are
limited to high quality obligations with limited maximum and average maturities, the effect of
which is to minimize both market and credit risk. The City’s position in the pool is the same as the
value of the shares.
Custodial Credit Risk - Deposits. In the case of deposits, this is the risk that in the event of a bank
failure, the City’s deposits may not be returned to it. All City deposits are insured by Federal
Depository Insurance (FDIC) up to $250,000. All deposits not covered by FDIC insurance are
covered by the Washington Public Deposit Protection Commission (WPDPC) of the State of
Washington.
The WPDPC is a statutory authority established under RCW chapter 39.58. It constitutes a
multiple financial institution collateral arrangement that provides for additional assessments
against members of the pool on a pro rata basis up to a maximum of 10 percent of each
institution’s public deposits. Provisions of RCW chapter 39.58, section 60 authorize the WPDPC
to make pro-rata assessments in proportion to the maximum liability of each such depository as it
existed on the date of loss.
Custodial Credit Risk – Investments. For investments, this is the risk that in the event of the
failure of the counterparty, the City will not be able to recover the value of its investments or
collateral securities that are in the possession of an outside party. All City securities are held for
safekeeping by the Bank of New York, as the City’s agent, in the City’s name.
Concentration of Credit Risk. Concentration of credit risk is the risk of loss attributed to the
magnitude of an investment in a single issuer. The City diversifies its investments by security type
and institution. The investment policy states: “No more than fifty percent (50%) of the City’s
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CITY OF EDMONDS NOTES TO THE FINANCIAL STATEMENTS
portfolio, at the time of purchase, shall be in any single financial institution” with the exception of
US Treasury securities and the State Investment Pool.
A reconciliation of cash, cash equivalents (including pooled investments) and investments as
shown in the government-wide and fund financial statements is as follows:
Deposits 14,227,827$
Local Government Investment Pool 21,307,439
35,535,265$
Governmental Business-type Total Fiduciary
Activities Activities Primary Govt. Funds Total
Cash and Cash Equivalents 16,243,965$ 18,089,235$ 34,333,200$ 217,903$ 34,551,102$
Restricted Cash and Cash Equivalents - 984,163 984,163 - 984,163
16,243,965$ 19,073,398$ 35,317,363$ 217,903$ 35,535,265$
NOTE 4 – PROPERTY TAXES
The county treasurer acts as an agent to collect property tax levied in the county for all taxing
authorities.
January 1 Tax is levied and become an enforceable lien against properties.
February 14 Tax bills are mailed.
April 30 First of two equal instalment payments is due.
May 31 Assessed value of property established for next year's levy at 100
percent of market value.
October 31 Second installment is due.
Property Tax Calendar
Property tax is recorded as a receivable and revenue when levied. Property tax collected in
advance of the fiscal year to which it applies is recorded as deferred revenue and recognized as
revenue of the period to which it applies. No allowance for uncollectible tax is established
because delinquent taxes are considered fully collectible. Prior year tax levies were recorded
using the same principal, and delinquent taxes are evaluated annually.
The City may levy up to $3.10 Per $1,000 of assess valuation for general governmental services.
Washington State Constitution and Washington State law, RCW 84.55.010, limit the rate.
The City’s regular levy for 2011 was $2.1223 per $1,000 on an assessed valuation of
$6,433,258,853 for a total regular levy of $13,594,171. The special levies identified in the table
were approved by the voters and are not subject to the limitations listed above.
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CITY OF EDMONDS NOTES TO THE FINANCIAL STATEMENTS
Purpose of the Levy
Levy Rate per
$1,000
Total Levy
Amount
General Government $1.4766 9,499,558$
Emergency medical service (EMS) 0.5000 3,216,629
Debt Service on voter approved
general obligation bonds 0.1457 877,984
Total City Levy $2.1223 13,594,171$
NOTE 5 – RECEIVABLES AND PAYABLES
Receivables at December 31, 2011, are as follows:
Customer Special Due From Other
Accounts Taxes Assessments Governments Total
Governmental Activities
General Fund 701,728$ 483,678$ -$ 6,568,389$ 7,753,795$
Other Governmental Funds 86 - 31,440 1,454,571 1,486,097
Internal Service 1,192 - - 854 2,045
Total Governmental Activities 703,005$ 483,678$ 31,440$ 8,023,814$ 9,241,937$
Business-type Activities
Combined Utility Fund 2,048,328$ -$ -$ 950,480$ 2,998,809$
Total Business-type Activities 2,048,328$ -$ -$ 950,480$ 2,998,809$
Payables at December 31, 2011, are as follows:
Salaries and
Benefits
Accounts
Payable
Due to Other
Governments
Other Current
Liabilities Total
Governmental Activities
General Fund 720,503$ 327,091$ -$ 93,553$ 1,141,147$
Other Governmental Funds 24,591 489,679 - 79,934 594,204
Internal Service 13,546 40,933 - - 54,478
Total Governmental Activities 758,640$ 857,703$ -$ 173,487$ 1,789,829$
Business-type Activities
Combined Utility Fund 166,417$ 1,631,051$ 87,983$ 261,473$ 2,146,924$
Total Business-type Activities 166,417$ 1,631,051$ 87,983$ 261,473$ 2,146,924$
Lease Receivables - The City receives revenue by leasing land to T-Mobile West Corporation for
a cell tower placed on the Five Corners Water Tank Site. The original lease was signed in 1997
for a term of five years and could be renewed for five additional five-year terms. A new
agreement was signed in May 2004 with T-Mobile West Corporation amending the original lease
agreement. The new lease has a term of 20 years. The annual rental fee may be reviewed upon
either party’s prior written request sixty days prior to the renewal date only on every 5th
anniversary of the commencement date. Along with the actual tower lease, there are two sub-
leases to co-locate on the tower leased to T-Mobile. The first lease with AT&T Wireless Services
was signed in 1997 for a five-year term and could be renewed for three additional five-year
periods for a total of 20 years. Clearwire, LLC signed a five-year lease in May of 2006 subject to
renewal for three additional five year periods for a total of 20 years.
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CITY OF EDMONDS NOTES TO THE FINANCIAL STATEMENTS
The Edmonds City Council entered into a settlement agreement purchasing property located at
20719 86th Place West in April of 2011. The City entered into a property management agreement
with Windermere Real Estate / North Inc in June of 2011 for one year appointing Windemere to
rent, lease operate and manage the property. The property located at 20719 86th PL W has an
original cost of $302,471 and a book value of $296,348. Depreciation expense for 2011 was
$6,123.
The City entered into a telecommunications contract in March of 2007 with the Netriver
Corporation. The three year contract allows Netriver Corporation to use the City’s fiber optic
network. At the end of the three year contract, the agreement shall continue on a month to month
basis until the contract is terminated in writing or a new contract is executed.
The City receives revenue from operating leases as a result of renting space in various City
buildings. At the Anderson Center, the City has six recreation contracts that allow various
organizations to rent out a total of 19 spaces. The recreation leases are renewed annually. The
Anderson Center has an original cost of $3,056,857 and a book value of $1,495,196.
Depreciation expense for 2011 was $97,156.
The City rents space at the old Public Works building. The City entered into a month-to-month
contract with the Edmonds Arts Festival Foundation on November 13, 2009. The Foundation
rents three garage bays as part of the City’s Cultural Arts Plan. The City also entered into a ten
year lease agreement with the Driftwood Players in December of 2009 to rent administrative
office space along with the old crew area space. The old Public Works building has an original
cost of $249,396 and a book value of $48,327. Depreciation expense for 2011 was $3,451.
The Edmonds Chamber of Commerce rents space on the first floor of city hall. The contract
automatically renews annually unless terminated by the parties. City Hall’s original cost is
$3,910,469 and carries a book value of $1,789,689. Depreciation expense for 2011 was
$131,756.
The City has two leases which provide recreational services to the citizens. A four year lease
agreement was entered into on December 29, 2006 with the Boys and Girls Clubs of Snohomish
County. The agreement may be renewed for consecutive five-year terms upon mutual agreement
of the parties. The original cost of the Boys and Girls Clubs of Snohomish County is $85,570 and
is fully depreciated. A lease agreement was entered into with the South County Senior Center,
Inc on December 1, 2009. The term of the lease is for eleven years and is automatically
renewable for two additional five-year terms for a total of twenty-one years. The Senior Center
original cost is $1,060,523 and carries a book value of $114,573. Depreciation expense for 2011
was $29,525.
In July of 2009 a one year lease was signed with Shorts ‘n Slippas, LLC for the organization to
run a concession stand on the public right of way. They vacated the concession stand on
December 31, 2011.
In 2011, the General Fund received $156,020 and the Enterprise Fund received $51,025 in rental
income.
NOTE 6 – INTERFUND ACTIVITY
There were two interfund balances as of December 31, 2011. The first was a transfer of the utility
tax revenues from the Utility Fund to the General Fund for services rendered in the amount of
$147,790. The second interfund balance was a transfer from the Transportation Benefit District
(TBD) to the Street Fund for TBD revenues in the amount of $49,936.
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CITY OF EDMONDS NOTES TO THE FINANCIAL STATEMENTS
Interfund transfers are the flow of assets without a reciprocal return of assets, goods or services.
The City uses transfers to 1) move revenues from the fund that statute or budget requires to
collect them to the fund that statute or budget requires to expend them and 2) use unrestricted
revenues collected in the general fund to finance various programs accounted for in other funds
in accordance with budgetary authorizations. There were no significant transfers in 2011. The
difference between the following table and the Revenues, Expenditures, and Changes in Fund
Balance is due to the transfer between the General Fund and the Firemen’s Pension Fund, which
is not included in the table below. Interfund activity for the year is as follows:
Transfers In General
Other
Governmental Enterprise Total
General Fund 458,252$ 433,166$ 25,086$ -$ 458,252$
Other Governmental 1,710,920 79,904 1,148,700 482,316 1,710,920
Internal Service 50,942 50,942 - - 50,942
Total 2,220,114$ 564,012$ 1,173,786$ 482,316$ 2,220,114$
Transfers Out
NOTE 7 – RESTRICTED COMPONENT OF NET POSITION
The government-wide statement of net position reports $3,288,857 for Governmental Activities
and $9,096,615 for Business-Type Activities of restricted component of net position.
Governmental Activities Restricted for:
Debt service restrictions 242,765$
Per RCW, proceeds from seizures are limited to law enforcement
activities exclusively 124,661
Restricted per RCW related to state fuel taxes, transportation benefit
fees, impact fees and grant agreements 815,498
Restricted per RCW related to REET revenue and lodging tax
restrictions, private donors, and grant agreements 1,995,476
Per RCW, proceeds are limited to paying "all or part of the cost of
tourism promotion"93,895
Restricted by grant agreements and private donations limited to a
specific purpose 16,562
Total Restricted Component of Net Position 3,288,857$
Business-Type Activities Restricted for:
Customer deposits 4,698$
Debt service restrictions 984,163
Unspent capital project debt proceeds 8,107,754
Total Restricted Component of Net Position 9,096,615$
NOTE 8 – CAPITAL ASSETS AND DEPRECIATION
Capital asset activity for the year ended December 31, 2011 is as follows:
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CITY OF EDMONDS NOTES TO THE FINANCIAL STATEMENTS
Balance
1/1/2011 Increases Decreases
Balance
12/31/2011
Governmental Activities
Capital assets, not being depreciated:
Land 14,530,663$ -$ -$ 14,530,663$
Construction in Progress 7,100,980 2,450,780 (861,056) 8,690,704
Total capital assets, not being depreciated: 21,631,643 2,450,780 (861,056) 23,221,367
Capital assets, being depreciated:
Building 25,479,908 - - 25,479,908
Improvements other than buildings 13,531,609 - - 13,531,609
Infrastructure 54,326,213 1,406,561 - 55,732,774
Machinery and Equipment 7,164,938 434,778 (57,229) 7,542,487
Total capital assets being depreciated: 100,502,668 1,841,339 (57,229) 102,286,778
Less accumulated depreciation for:
Buildings (11,838,020) (856,958) - (12,694,978)
Improvements other than buildings (5,894,402) (445,999) - (6,340,401)
Infrastructure (26,265,315) (2,372,108) - (28,637,423)
Machinery and Equipment (4,779,457) (397,555) 57,229 (5,119,783)
Total accumulated depreciation:(48,777,194) (4,072,620) 57,229 (52,792,585)
Total capital assets, being depreciated, net: 51,725,473 (2,231,281) - 49,494,192
Governmental activities capital assets, net: 73,357,117$ 219,499$ (861,056)$ 72,715,560$
Business-type Activities
Capital assets, not being depreciated: Beginning Increases Decreases Ending
Land 1,128,419$ 138,947$ (10,260)$ 1,257,106$
Construction in Progress 9,724,406 4,830,218 (6,995,869) 7,558,755
Total capital assets, not being depreciated: 10,852,826 4,969,165 (7,006,129) 8,815,861
Capital assets, being depreciated:
B uilding 36,724,796 163,525 - 36,888,321
Improvements other than buildings 47,967,987 7,590,018 - 55,558,005
Machinery and Equipment 877,559 30,635 - 908,194
Intangible Assets 1,250,000 10,260 - 1,260,260
Total capital assets being depreciated: 86,820,342 7,794,438 - 94,614,780
Less accumulated depreciation for:
Buildings (13,894,882) (707,567) - (14,602,449)
Improvements other than buildings (19,853,204) (1,645,297) - (21,498,501)
Machinery and Equipment (606,971) (34,786) - (641,757)
Intangible Assets (853,915) (59,569) - (913,484)
Total accumulated depreciation:(35,208,973) (2,447,219) - (37,656,192)
Total capital assets, being depreciated, net: 51,611,369 5,347,219 - 56,958,588
Business activities capital assets, net:62,464,195$ 10,316,384$ (7,006,129)$ 65,774,450$
Schedule of Capital Asset Activity
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CITY OF EDMONDS NOTES TO THE FINANCIAL STATEMENTS
Depreciation/amortization expense was charged to functions/programs of the City as follows:
Depreciation Expense by Function
Governmental Activities:
General government 707,580$
Public safety 301,966
Culture and recreation 414,798
Transportation 2,307,031
Physical Environment 6,727
Internal service 334,518
Total depreciation expense - Governmental Activities 4,072,620$
Business-Type Activities:
Stormwater 383,376$
Water 487,135
Sewer 299,558
Wastewater Treatment 1,277,150
Total depreciation expense - Business Type Activities 2,447,219$
NOTE 9 – RECORDED VACATION AND SICK LEAVE
In accordance with GASB Statement No. 16, the City accrues vacation and sick leave pay. The
accrual is shown on the government-wide statement of net assets for both governmental and
proprietary funds. The accrual is also seen in the separate proprietary fund balance sheets, but
is excluded from the separate governmental fund balance sheets since it is not currently due and
payable at year-end (please refer to note 11).
NOTE 10 – PENSION PLANS
Substantially all City full-time and qualifying part-time employees participate in one of the
following statewide retirement systems administered by the Washington State Department of
Retirement Systems, under cost-sharing multiple-employer public employee defined benefit
retirement plans. The Department of Retirement Systems (DRS), a department within the
primary government of the State of Washington, issues a publicly available comprehensive
annual financial report (CAFR) that includes financial statements and required supplementary
information for each plan. The DRS CAFR may be obtained by writing to: Department of
Retirement Systems, Communications Unit, P.O. Box 48380, Olympia, WA 98504-8380; or it may
be downloaded from the DRS website at www.drs.wa.gov. The following disclosures are made
pursuant to GASB Statements No. 27, Accounting for Pensions by State and Local Government
Employers and No. 50, Pension Disclosures, an Amendment of GASB Statements No. 25 and
No. 27.
Public Employees’ Retirement System (PERS) Plans 1, 2, and 3
The Legislature established PERS in 1947. Membership in the system includes: elected officials;
state employees; employees of the Supreme, Appeals, and Superior courts (other than judges
currently in the Judicial Retirement System); employees of legislative committees; community and
technical colleges, college and university employees not participating in higher education
retirement programs; judges of district and municipal courts; and employees of local
governments. PERS retirement benefit provisions are established in Chapters 41.34 and 41.40
RCW and may be amended only by the State Legislature.
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CITY OF EDMONDS NOTES TO THE FINANCIAL STATEMENTS
PERS is a cost-sharing multiple-employer retirement system comprised of three separate plans
for membership purposes: Plans 1 and 2 are defined benefit plans and Plan 2 is a defined benefit
plan with a defined contribution component.
PERS members who joined the system by September 30, 1977 are Plan 1 members. Those who
joined on or after October 1, 1977 and by either, February 28, 2002 for state and higher
education employees, or August 31, 2002 for local government employees, are Plan 2 members
unless they exercised an option to transfer their membership to Plan 3. PERS members joining
the system on or after March 1, 2002 for state and higher education employees, or September 1,
2002 for local government employees have the irrevocable option of choosing membership in
either PERS Plan 2 or PERS Plan 3. The option must be exercised within the 90 days of
employment. An employee is reported in Plan 2 until a choice is made. Employees who fail to
choose within 90 days default to PERS Plan 3. Notwithstanding, PERS Plan 2 and Plan 3
members may opt out of plan membership if terminally ill, with less than five years to live.
PERS Plan 1 and Plan 2 defined benefit retirement benefits are financed from a combination of
investment earnings and employer and employee contributions.
PERS Plan 1 members are vested after the completion of five years of eligible service. Plan 1
members are eligible for retirement after 30 years of service, or at the age of 60 with five years of
service, or at the age of 55 with 25 years of service. The monthly benefit is two percent of the
average final compensation (AFC) per year of service. (AFC is the monthly average of the 24
consecutive highest-paid service credit months.) The retirement benefit may not exceed 60
percent of AFC. The monthly benefit is subject to a minimum for PERS Plan 1 retirees who have
25 years of service and have been retired 20 years, or who have 20 years of service and have
been retired 25 years. Plan 1 members retiring from inactive status prior to the age of 65 may
receive actuarially reduced benefits. If a survivor option is chosen, the benefit is further reduced.
A cost-of-living allowance (COLA) was granted at age 66 based upon years of service times the
COLA amount. This benefit was eliminated by the Legislature, effective July 1, 2011. Plan 1
members may elect to receive an optional COLA that provides an automatic annual adjustment
based on the Consumer Price Index. The adjustment is capped at three percent annually. To
offset the cost of this annual adjustment, the benefit is reduced.
PERS Plan 1 provides duty and non-duty disability benefits. Duty disability retirement 1 benefits
for disablement prior to the age of 60 consist of a temporary life annuity payable to the age of 60.
The allowance amount is $350 a month, or two-thirds of the monthly AFC, whichever is less. The
benefit is reduced by any workers’ compensation benefit and is payable as long as the member
remains disabled or until the member attains the age of 60. A member with five years of covered
employment is eligible for non-duty disability retirement. Prior to the age of 55, the allowance
amount is two percent of the AFC for each year of service reduced by two percent for each year
that the member’s age is less than 55. The total benefit is limited to 60 percent of the AFC and is
actuarially reduced to reflect the choice of a survivor option. A cost-of-living allowance was
granted at age 66 based upon years of service times the COLA amount. This benefit was
eliminated by the Legislature, effective July 1, 2011. Plan 1 members may elect to receive an
optional COLA that provides an automatic annual adjustment based on the Consumer Price
Index. The adjustment is capped at 3 percent annually. To offset the cost of this annual
adjustment, the benefit is reduced.
PERS Plan 1 members can receive credit for military service. Members can also purchase up to
24 months of service credit lost because of an on-the-job injury. PERS Plan 2 members are
vested after the completion of five years of eligible service. Plan 2 members are eligible for
normal retirement at the age of 65 with five years of service. The monthly benefit is two percent of
the AFC per year of service. (AFC is the monthly average of the 60 consecutive highest-paid
service months.) PERS Plan 2 members who have at least 20 years of service credit and are 55
years of age or older are eligible for early retirement with a reduced benefit. The benefit is
reduced by an early retirement factor (ERF) that varies according to age, for each year before
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CITY OF EDMONDS NOTES TO THE FINANCIAL STATEMENTS
age 65. PERS Plan 2 members who have 30 or more years of service credit and are at least 55
years old can retire under one of two provisions: With a benefit that is reduced by 3 percent for
each year before age 65. With a benefit that has a smaller (or no) reduction (depending on age)
that imposes stricter return-to-work rules. PERS Plan 2 retirement benefits are also actuarially
reduced to reflect the choice, if made, of a survivor option. There is no cap on years of service
credit; and a cost-of-living allowance is granted (based on the Consumer Price Index), capped at
three percent annually.
The surviving spouse or eligible child or children of a PERS Plan 2 member who dies after
leaving eligible employment having earned ten years of service credit may request a refund of the
member’s accumulated contributions. PERS Plan 3 has a dual benefit structure. Employer
contributions finance a defined benefit component and member contributions finance a defined
contribution component. The defined benefit portion provides a monthly benefit that is one
percent of the AFC per year of service. (AFC is the monthly average of the 60 consecutive
highest-paid service months.) Effective June 7, 2006, PERS Plan 3 members are vested in the
defined benefit portion of their plan after ten years of service; or after five years of service, if
twelve months of that service are earned after age 44; or after five service credit years earned in
PERS Plan 2 prior to June 1, 2003. Plan 3 members are immediately vested in the defined
contribution portion of their plan.
Vested Plan 3 members are eligible for normal retirement at age 65, or they may retire early with
the following conditions and benefits: If they have at least ten service credit years and are 55
years old, the benefit is reduced by an ERF that varies with age, for each year before age 65. If
they have 30 service credit years and are at least 55 years old, they have the choice of a benefit
that is reduced by 3 percent for each year before age 65; or a benefit with a smaller (or no)
reduction factor (depending on age) that imposes stricter return-to-work rules. PERS Plan 3
defined benefit retirement benefits are also actuarially reduced to reflect the choice, if made, of a
survivor option. There is no cap on years of service credit and Plan 3 provides the same cost-of-
living allowance as Plan 2. PERS Plan 3 defined contribution retirement benefits are solely
dependent upon contributions and the results of investment activities. The defined contribution
portion can be distributed in accordance with an option selected by the member, either as a lump
sum or pursuant to other options authorized by the Director of the Department of Retirement
Systems. PERS Plan 2 and Plan 3 provide disability benefits. There is no minimum amount of
service credit required for eligibility. The Plan 2 monthly benefit amount is two percent of the AFC
per year of service. For Plan 3, the monthly benefit amount is one percent of the AFC per year of
service.
These disability benefit amounts are actuarially reduced for each year that the member’s age is
less than 65, and to reflect the choice of a survivor option. There is no cap on years of service
credit, and a cost-of living allowance is granted (based on the Consumer Price Index) capped at 3
percent annually. PERS Plan 2 and Plan 3 members may have up to ten years of interruptive
military service credit; five years at no cost and five years that may be purchased by paying the
required contributions. Effective July 24, 2005, a member who becomes totally incapacitated for
continued employment while serving the uniformed services, or a surviving spouse or eligible
children, may apply for interruptive military service credit. Additionally, PERS Plan 2 and Plan 3
members can also purchase up to 24 months of service credit lost because of an on-the-job
injury. PERS members may also purchase up to five years of additional service credit once
eligible for retirement. This credit can only be purchased at the time of retirement and can be
used only to provide the member with a monthly annuity that is paid in addition to the member’s
retirement benefit. Beneficiaries of a PERS Plan 2 or Plan 3 member with ten years of service
who is killed in the course of employment receive retirement benefits without actuarial reduction,
if the member was not at normal retirement age at death. This provision applies to any member
killed in the course of employment, on or after June 10, 2004, if found eligible by the Department
of Labor and Industries. A one-time duty-related death benefit is provided to the estate (or duly
designated nominee) of a PERS member who dies in the line of service as a result of injuries
sustained in the course of employment, or if the death resulted from an occupational disease or
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CITY OF EDMONDS NOTES TO THE FINANCIAL STATEMENTS
infection that arose naturally and proximately out of said member’s covered employment, if found
eligible by the Department of Labor and Industries.
Judicial Benefit Multiplier
During January 1, 2007 through December 31, 2007, judicial members of PERS were given the
choice to participate in the Judicial Benefit Multiplier Program (JBM) enacted in 2006. Justices
and judges in PERS Plan 1 and Plan 2 were able to make a one-time irrevocable election to pay
increased contributions that would fund a retirement benefit with a 3.5 percent multiplier. The
benefit would be capped at 75 percent of AFC. Judges in PERS Plan 3 could elect a 1.6 percent
of pay per year of service benefit, capped at 37.5 percent of AFC.
Members who chose to participate in JBM would: accrue service credit at the higher multiplier
beginning with the date of their election; be subject to the benefit cap of 75 percent of AFC, pay
higher contributions; stop contributing to the Judicial Retirement Account (JRA); and be given the
option to increase the multiplier on past judicial service. Members who did not choose to
participate would: continue to accrue service credit at the regular multiplier; continue to participate
in JRA, if applicable; never be a participant in the JBM Program; and continue to pay
contributions at the regular PERS rate.
Newly elected or appointed justices and judges who chose to become PERS members on or after
January 1, 2007, or who had not previously opted into PERS membership, were required to
participate in the JBM Program. Members required into the JBM program would: return to prior
PERS Plan if membership had previously been established; be mandated into Plan 2 and not
have a Plan 3 transfer choice, if a new PERS member; accrue the higher multiplier for all judicial
service; not contribute to JRA; and not have the option to increase the multiplier for past judicial
service. There are 1,197 participating employers in PERS. Membership in PERS consisted of the
following as of the latest actuarial valuation date for the plans of June 30, 2010:
Retirees and Beneficiaries Receiving Benefits 76,899
Terminated Plan Member Entitled to But Not Yet Receiving Benefits 28,860
Active Plan Members Vested 105,521
Active Plan Member Nonvested 51,005
Total 262,285
Funding Policy
Each biennium, the state Pension Funding Council adopts PERS Plan 1 employer contribution
rates, PERS Plan 2 employer and employee contribution rates, and PERS Plan 3 employer
contribution rates. Employee contribution rates for Plan 1 are established by statute at six percent
for state agencies and local government unit employees, and at 7.5 percent for state government
elected officials. The employer and employee contribution rates for Plan 2 and the employer
contribution rate for Plan 3 are developed by the Office of the State Actuary to fully fund Plan 2
and the defined benefit portion of Plan 3. All employers are required to contribute at the level
established by the Legislature. Under PERS Plan 3, employer contributions finance the defined
benefit portion of the plan and member contributions finance the defined contribution portion. The
Plan 3 employee contribution rates range from 5 percent to 15 percent, based on member choice.
Two of the options are graduated rates dependent on the employee’s age. As a result of the
implementation of the Judicial Benefit Multiplier Program in January 2007, a second tier of
employer and employee rates was developed to fund, along with investment earnings, the
increased retirement benefits of those justices and judges that participate in the program.
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CITY OF EDMONDS NOTES TO THE FINANCIAL STATEMENTS
The methods used to determine the contribution requirements are established under state statute
in accordance with Chapters 41.40 and 41.45 RCW.
The required contribution rates expressed as a percentage of current-year covered payroll, as of
December 31, 2011, are as follows: Members not participating in JBM:
PERS Plan 1 PERS Plan 2 PERS Plan 3
Employer* 7.25%** 7.25%** 7.25%***
Employee 6.00%**** 4.64%**** *****
* The employer rates include the employer administrative expense fee currently set at 0.16%.
** The employer rate for state elected officials is 10.80% for Plan 1 and 7.25% for Plan 2 and
Plan 3.
*** Plan 3 defined benefit portion only.
**** The employee rate for state elected officials is 7.50% for Plan 1 and 4.64% for Plan 2.
***** Variable from 5.0% minimum to 15.0% maximum based on rate selected by the PERS 3
member.
PERS Plan1 PERS Plan 2 PERS Plan 3
Employer-State Agency* 9.75% 9.75% 9.75%**
Employer-Local Government* 7.25% 7.25% 7.25%**
Employee-State Agency 9.76% 9.10% 7.5%***
Employee-Local Government 12.26% 11.60% 7.5%***
* The employer rates include the employer administrative expense fee currently set at 0.16%.
** Plan 3 defined benefit portion only.
***Minimum rate.
Both city and the employees made the required contributions. The city required contributions for
the years ended December 31 were as follows:
PERS Plan 1 PERS Plan 2 PERS Plan 3
2011 $16,259 $541,368 $68,507
2010 $22,090 $470,368 $45,011
2009 $38,902 $584,364 $58,637
Law Enforcement Officers’ and Fire Fighters’ Retirement System (LEOFF) Plans 1 and 2
Plan Description
The Legislature established LEOFF in 1970. Membership in the system includes all full-time, fully
compensated, local law enforcement commissioned officers, firefighters and, as of July 24, 2005,
emergency medical technicians. LEOFF membership is comprised primarily of non-state
employees, with Department of Fish and Wildlife enforcement officers, who were first included
prospectively effective July 27, 2003, being an exception. LEOFF retirement benefit provisions
are established in Chapter 41.26 RCW and may be amended only by the State Legislature.
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CITY OF EDMONDS NOTES TO THE FINANCIAL STATEMENTS
LEOFF is a cost-sharing multiple-employer retirement system comprised of two separate defined
benefit plans. 24 LEOFF members who joined the system by September 30, 1977 are Plan 1
members. Those who joined on or after 25 October 1, 1977 are Plan 2 members.
LEOFF defined benefit retirement benefits are financed from a combination of investment
earnings, employer and employee contributions, and a special funding situation in which the state
pays through state legislative appropriations.
Effective July 1, 2003, the LEOFF Plan 2 Retirement Board was established by Initiative 790 to
provide governance of LEOFF Plan 2. The Board’s duties include adopting contribution rates and
recommending policy changes to the Legislature for the LEOFF Plan 2 retirement plan.
LEOFF Plan 1 members are vested after the completion of five years of eligible service. Plan 1
members are eligible for retirement with five years of service at the age of 50.
The benefit per year of service calculated as a percent of final average salary (FAS) is as follows:
Terms of Service Percent of Final Average Salary
20 or more years 2.0%
10 but less than 20 years 1.5%
5 but less than 10 years 1.0%
The FAS is the basic monthly salary received at the time of retirement, provided a member has
held the same position or rank for 12 months preceding the date of retirement. Otherwise, it is the
average of the highest consecutive 24 months’ salary within the last 10 years of service. A cost-
of-living allowance is granted (based on the Consumer Price Index).
LEOFF Plan 1 provides death and disability benefits. Death benefits for survivors of Plan 1
members on active duty consist of the following: (1) If eligible spouse, 50 percent of the FAS, plus
5 percent of FAS for each eligible surviving child, with a limitation on the combined allowances of
60 percent of the FAS; or (2) If no eligible spouse, eligible children receive 30 percent of FAS for
the first child plus 10 percent for each additional child, subject to a 60 percent limitation of FAS,
divided equally.
A one-time duty-related death benefit is provided to the estate (or duly designated nominee) of a
LEOFF Plan 1 member who dies as a result of injuries or illness sustained in the course of
employment, if found eligible by the Department of Labor and Industries.
The LEOFF Plan 1 disability allowance is 50 percent of the FAS plus 5 percent for each child up
to a maximum of 60 percent. Upon recovery from disability before the age of 50, a member is
restored to service with full credit for service while disabled. Upon recovery after the age of 50,
the benefit continues as the greater of the member’s disability allowance or service retirement
allowance.
LEOFF Plan 1 members may purchase up to five years of additional service credit once eligible
for retirement. This credit can only be purchased at the time of retirement and can be used only to
provide the member with a monthly annuity that is paid in addition to the member’s allowance.
LEOFF Plan 2 members are vested after the completion of five years of eligible service. Plan 2
members may retire at the age of 50 with 20 years of service, or at the age of 53 with five years
of service, with an allowance of two percent of the FAS per year of service. (FAS is based on the
highest consecutive 60 months). Plan 2 members who retire prior to the age of 53 receive
reduced benefits. Benefits are actuarially reduced for each year that the benefit commences prior
to age 53 and to reflect the choice of a survivor option. If the member has at least 20 years of
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CITY OF EDMONDS NOTES TO THE FINANCIAL STATEMENTS
service and is age 50, the reduction is 3 percent for each year prior to age 53. A cost-of-living
allowance is granted (based on the Consumer Price Index), capped at three percent annually.
LEOFF Plan 2 provides disability benefits. There is no minimum amount of service credit required
for eligibility. The Plan 2 allowance amount is two percent of the FAS for each year of service.
Benefits are actuarially reduced for each year that the member’s age is less than 53, unless the
disability is duty-related, and to reflect the choice of a survivor option. If the member has at least
20 years of service and is age 50, the reduction is three percent for each year prior to age 53. A
catastrophic disability benefit equal to 70 percent of their FAS, subject to offsets for workers’
compensation and Social Security disability benefits received, is also available to those LEOFF
Plan 2 members who are severely disabled in the line of duty and incapable of future substantial
gainful employment in any capacity.
Effective June 2010, benefits to LEOFF Plan 2 members who are catastrophically disabled
include payment of eligible health care insurance premiums.
Members of LEOFF Plan 2 who leave service because of a line of duty disability are allowed to
withdraw 150 percent of accumulated member contributions. This withdrawal benefit is not
subject to federal income tax. Alternatively, members of LEOFF Plan 2 who leave service
because of a line of duty disability may be eligible to receive a retirement allowance of at least
ten0 percent of FAS and two percent per year of service beyond five years. The first ten percent
of the FAS is not subject to federal income tax.
LEOFF Plan 2 retirees may return to work in an eligible position covered by another retirement
system, choose membership in that system and suspend their pension benefits, or not choose
membership and continue receiving pension benefits without interruption.
LEOFF Plan 2 members who apply for retirement may purchase up to five years of additional
service credit. The cost of this credit is the actuarial equivalent of the resulting increase in the
member’s benefit.
LEOFF Plan 2 members can receive service credit for military service that interrupts employment.
Additionally, LEOFF Plan 2 members who become totally incapacitated for continued
employment while servicing in the uniformed services may apply for interruptive military service
credit. Should any such member die during this active duty, the member’s surviving spouse or
eligible child(ren) may request service credit on behalf of the deceased member.
LEOFF Plan 2 members may also purchase up to 24 consecutive months of service credit for
each period of temporary duty disability.
Beneficiaries of a LEOFF Plan 2 member who is killed in the course of employment receive
retirement benefits without actuarial reduction, if found eligible by the Director of the Department
of Labor and Industries.
Benefits to eligible surviving spouses and dependent children of LEOFF Plan 2 members killed in
the course of employment include the payment of on-going health care insurance premiums paid
to the Washington state Health Care Authority.
A one-time duty-related death benefit is provided to the estate (or duly designated nominee) of a
LEOFF Plan 2 member who dies as a result of injuries or illness sustained in the course of
employment, if found eligible by the Department of Labor and Industries.
There are 374 participating employers in LEOFF. Membership in LEOFF consisted of the
following as of the latest actuarial valuation date for the plans of June 30, 2010:
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CITY OF EDMONDS NOTES TO THE FINANCIAL STATEMENTS
Retirees and Beneficiaries Receiving Benefits 9,647
Terminated Plan Members Entitled to But Not Yet Receiving Benefits 782
Active Plan Members Vested 13,420
Active Plan Members Nonvested 3,656
Total 27,505
Funding Policy
Starting on July 1, 2000, LEOFF Plan 1 employers and employees contribute zero percent as
long as the plan remains fully funded. Employer and employee contribution rates are developed
by the Office of the State Actuary to fully fund the plan. LEOFF Plan 2 employers and employees
are required to pay at the level adopted by the LEOFF Plan 2 Retirement Board. The Legislature,
by means of a special funding arrangement, appropriated money from the state General Fund to
supplement the current service liability and fund the prior service costs of LEOFF Plan 2 in
accordance with the requirements of the Pension Funding Council and the LEOFF Plan 2
Retirement Board. However, this special funding situation is not mandated by the state
constitution and this funding requirement could be returned to the employers by a change of
statute.
The required contribution rates expressed as a percentage of current-year covered payroll, as of
December 31, 2011, 12 are as follows:
LEOFF Plan 1 LEOFF Plan 2
Employer* 0.16% 5.24%**
Employee 0.00% 8.46%
State N/A 3.38%
*The employer rates include the employer administrative expense fee currently set at 0.16%.
**The employer rate for ports and universities is 8.62%.
Both the city and the employees made the required contributions. The (city/county/district’s)
required contributions for the years ended December 31 were as follows:
LEOFF Plan 1 LEOFF Plan 2
2011 $0 $276,034
2010 $0 $274,168
2009 $0 $566,301
Firemen’s Pension
Plan Description
The Law Enforcement Officers’ and Firefighters’ (LEOFF) pension system was established by the
State of Washington on March 1, 1970. The City retained the responsibility for all benefits
payable to members (or to their survivors) who retired prior to that date. In addition, the City
retained the responsibility for a portion of the benefits payable to members who were active on
that date.
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CITY OF EDMONDS NOTES TO THE FINANCIAL STATEMENTS
As a result, the City of Edmonds is the administrator of the Firemen’s Pension Plan which is
shown as a trust fund in the City’s financial reports. Separate financial statements are not issued.
This system is a closed, single-employer, defined benefit pension system. All City firefighters
who served before March 1, 1970 are participants of this pension fund. Benefits are established
in accordance with Revised Code of Washington (RCW) 41.18 and 41.20. At December 31,
2011, there were four retirees receiving pension and medical benefits from this fund.
Firefighters hired between March 1, 1970 and September 30, 1977 are members of the LEOFF 1
pension system and are also eligible for a supplemental retirement benefit plus health benefits
under the City plan. Generally, benefits under the LEOFF 1 retirement benefit system are greater
than or equal to the retirement benefits under the City plan. However, should the benefits under
the old law exceed those under LEOFF 1, the City becomes liable for the excess benefits. As
such, the laws require the payment of excess benefits only and do not require a specific
contribution rate by the City. At December 31, 2011 there were 27 retirees receiving medical
benefits. These benefits were paid from the LEOFF 1 Retiree Medical Reserve Fund.
Funding Policy and Funding Status
Under State law, the Firemen’s Pension Fund is provided an allocation of 25% of all monies
received by the State from taxes on fire insurance premiums. The General Fund may provide
additional funding through transfers to help fund benefits and administrative costs as necessary.
Active pension plan members are not required to contribute to the plan.
Summary of Significant Accounting Policies
Basis of accounting - The financial statements are prepared using the accrual basis of
accounting. Benefits are recognized when due and payable in accordance with the plan.
Valuation of investments – For reporting, interest earnings are recognized in the accounting
period in which they become available and measurable. Investments are reported on the
financial statements at fair value based on quoted market prices.
Concentration of Investments
At December 31, 2011 the Fire Pension Fund did not hold any investments. The net pension
obligation has been recorded as a noncurrent liability on the City’s government-wide statement of
net assets.
THREE YEAR TREND INFORMATION
Fiscal Year
Ending
12/31
Annual
Pension Cost (APC)
Contribution as a
Percentage of
APC
2009 35,918$ 94% 176,990$
2010 35,461 88% 181,254
2011 32,582 -19% 220,065
Net Pension
Obligation (NPO)
The City’s annual pension cost and net pension obligation changes for the current year and two
preceding years were as follows:
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CITY OF EDMONDS NOTES TO THE FINANCIAL STATEMENTS
12/31/2009 12/31/2010 12/31/2011
Annual Normal Cost (BOY)-$ -$ -$
Amortization of UAAL (BOY)39,330 39,330 37,117
Interest to EOY [(1)+(2)]x(i)*1,573 1,573 1,485
Annual Required Contribution (ARC) at EOY
[(1)+(2)+(3)]40,903$ 40,903$ 38,602$
Interest on NPO 6,986 7,080 7,250
Adjustment to ARC 11,971 12,522 13,270
Annual pension cost (APC) [(4)+(5)-(6)]35,918$ 35,461$ 32,582$
Employer Contributions**33,583 31,197 (6,229)
Change in NPO [(7)-(8)]2,335 4,264 38,811
NPO at BOY [(11) prior year]174,655$ 176,990$ 181,254$
NPO at EOY [(9)+(10)]176,990$ 181,254$ 220,065$
* 'i' is the assumed interest rate that year: 4.0% in 2009, 4.0% in 2010, 4.0% in 2011.
** Employer contributions for pensions are total contributions to the Fund net of disbursements
from the Fund for medical expenses under RCW 41.26.150 and administrative expenses.
Actuarial Information
On January 1, 2012, Northwest Plan Services,Inc., actuaries and consultants, completed the
Firemen’s Pension Fund Actuarial valuation. This valuation was updated on December 31, 2011.
In order to comply with reporting requirements, they computed the annual required contribution
(ARC) using the Entry Age Cost Normal Actuarial Method.
Under this method, the projected benefits are allocated on a level basis as a percentage of salary
over the earnings of each individual between entry age and assumed exit age. The amount
allocated to each year is called the Normal Cost and the portion of the Actuarial Present Value of
all benefits not provided for by future Normal Cost payments is called the Actuarial Liability. Since
all members have already retired, the annual Normal Cost is zero. The Unfunded Actuarial
Accrued Liability (UAAL) is the Actuarial Accrued Liability minus the actuarial value of the Fund’s
assets. The UAAL is amortized as a level dollar amount over a closed 30 years beginning
January 1, 2000.
Significant actuarial assumptions used in the valuation include:
4.0 percent investment return, compounded annually
3.5 percent annual salary increase
2.5 percent growth in fire insurance premium
2.5 percent increase in consumer price index
7.25 percent increase in medical inflation rate, trending down to 5 percent after 9 years
5.0 percent increase in long term care inflation rate
Plan assets are valued at market value
Prior actuarial studies used 9.0 percent growth in the medical inflation rate. There were no
material changes to the benefit provisions, actuarial funding method, or other significant factors
that affect required contributions.
Municipal Employees Benefits Trust (MEBT)
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CITY OF EDMONDS NOTES TO THE FINANCIAL STATEMENTS
Full- and qualifying part-time City employees participate in the City-defined contribution plan. By
majority vote, City employees approved the City's withdrawal from the Social Security System
pursuant to 2 U.S.C.A., Sec. 418 (g) effective July 1, 1977. City employees who customarily work
1,000 or more hours per year and who otherwise would be eligible for Social Security coverage
and benefits are required to participate. Both the City and participants are required to contribute
an amount equal to the current Federal Insurance Contributions Act (FICA) tax rate. The City's
contribution for fiscal year 2011 was $980,527 which represents its full liability.
For the year ending December 31, 2011, the City's covered payroll was $15,508,807. The City's
total current year payroll for all employees is $15,682,450. No significant benefit changes
occurred in 2011.
The plan is administered by a Plan Committee consisting of two members appointed by the
Mayor and five members elected by the employees who contribute to the plan. Members
appointed by the Mayor hold office at the pleasure of the Mayor, elected members serve a two-
year term and may be re-elected for an additional two-year term.
Plan assets are not City property, but are maintained in trust at American Stock Transfer and
Trust Company. Plan assets, therefore, are not included in accompanying financial statements.
The City may amend the provisions of the plan, provided that no such amendment shall enlarge
the duties or liabilities of the plan trustee without its consent.
The City has the right at any time to reduce suspend or completely discontinue its contributions to
the plan. Actuarial determinations are not required because 1) long-term disability insurance and
survivor income insurance are provided by Group Insurance Policy No. 377655 with Standard
Insurance Company, and 2) each participant shall, at his/her normal retirement, instruct the
Trustee to (a) acquire a non-forfeitable, non-transferable annuity contract, (b) pay his/her
retirement benefit from his/her account (no City or participant contributions shall be added to his
account after retirement), and (c) pay a single cash sum. When a participant terminates, the
Trustee shall be instructed to pay the full amount of the participant’s contributions plus the vested
portion credited to his account.
NOTE 11 – OTHER POST EMPLOYMENT BENEFITS (OPEB)
In addition to providing pension benefits described under “Fireman’s Pension,” the City provides
post-employment health care benefits. In accordance with RCW 41.26.150, all employees who
become eligible after age 50 or become disabled while employed with at least five years of
service in the LEOFF I System are eligible. In addition to the 10 firefighters referenced in the
Fireman’s Pension Fund there currently 21 retired police officers who meet the eligibility
requirements. Under authorization of the Disability Board, the City pays medical insurance
premiums and medical expenses including long-term care. Post-employment health care benefits
are being funded on a pay as you go basis. The retiree does not contribute towards the cost of
his/her medical care. Post-employment health care costs of $385,959 and long-term care costs
of $98,009 were reported in the LEOFF 1 Medical Reserve Fund 009. At December 31, 2011
there was $320,656 of cash and cash equivalents available to pay benefits.
The City’s annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and
the net OPEB obligation were as follows:
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CITY OF EDMONDS NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year
Ending
12/31
Annual
OPEB Cost
Contribution as a
Percentage of
Annual OPEB Cost
2009 589,639$ 81% 319,076$
2010 587,305 89% 383,211
2011 593,358 91% 437,472
Net OPEB
Obligation
The City’s annual OPEB and Net OPEB obligation for the current and preceding year were as
follows:
12/31/2009 12/31/2010 12/31/2011
Annual Normal Cost (BOY)-$ -$ -$
Amortization of UAAL (BOY)570,510 570,510 577,965
Interest to EOY [(1)+(2)]x(i)*22,820 22,820 23,119
Annual Required Contribution (ARC) at EOY
[(1)+(2)+(3)]593,330$ 593,330$ 601,084$
Interest on Net OPEB Obligation 8,341 12,763 15,328
Adjustment to ARC 12,032 18,788 23,054
Annual pension cost (APC) [(4)+(5)-(6)]589,639$ 587,305$ 593,358$
Employer Contributions**479,076 523,170 539,097
Change in Net OPEB Obligation [(7)-(8)]110,563 64,135 54,261
Net OPEB Obligation at BOY [(11) prior year]208,513$ 319,076$ 383,211$
Net OPEB Obligation at EOY [(9)+(10)]319,076$ 383,211$ 437,472$
* 'i' is the assumed interest rate that year: 4.0% in 2009, 4.0% in 2010, 4.0% in 2011.
Actuarial Information
GASB Statement 45, Accounting and Financial Reporting by Employers for Post-employment
Benefits other than Pensions requires the disclosure of the employer liability for retiree medical
subsidies and other post-employment benefits. On January 1, 2012, Northwest Plan Services,
Inc., actuaries and consultants, completed an actuarial valuation. In order to comply with
reporting requirements, they computed the annual required contribution (ARC) using the Entry
Age Cost Normal Actuarial Method. This valuation was updated as of December 31, 2011.
The ARC is equal to an amount required each year to fully fund the liability. The amount
allocated to each year is called the Normal Cost and the portion of the Actuarial Present Value of
all benefits not provided for by future Normal Cost payments is called the Actuarial Liability. Since
all members have already retired, the annual Normal Cost is zero. The Unfunded Actuarial
Accrued Liability (UAAL) is the Actuarial Accrued Liability minus the actuarial value of the Fund’s
assets. The UAAL is amortized as a level dollar amount over a closed 30 years beginning
January 1, 2007.
Significant actuarial assumptions used in the valuation include:
4.0 percent investment return, compounded annually
2.5 percent increase in consumer price index
7.25 percent increase in medical inflation rate, trending down to 5.0 percent after 9 years
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CITY OF EDMONDS NOTES TO THE FINANCIAL STATEMENTS
5.0 percent increase in long term care inflation rate
Asset valuation method N/A
Association of Washington Cities Employee Benefit Trust (Trust)
Trust Description. The City is a Participating Employer in the Association of Washington Cities
Employee Benefit Trust, a cost-sharing multiple-employer welfare benefit plan administered by
the Association of Washington Cities. The Trust provides medical benefits to certain eligible
retired employees of the Participating Employers and their eligible family members. Under Article
VII of the Trust document, the Trustees have the authority and power to amend the amount and
nature of the medical and other benefits provided by the Trust. The Trust issues a publicly
available financial report that includes financial statements and required supplementary
information for the Trust. That report, along with a copy of the Trust document, may be obtained
by writing to Trust at 1076 Franklin Street SE, Olympia, WA 98501-1346 or by calling 1-800-562-
8981..
Funding Policy. The Trust provides that contribution requirements of Participating Employers and
of participating employees, retirees and other beneficiaries, if any, are established and may be
amended by the Board of Trustees of the Trust. Retirees of the City receiving medical benefits
from the Trust contribute the following amounts: AWC Healthfirst 1000 Plan $751.55 per month
for non-Medicare enrolled retiree-only coverage, $1,507.70 for non-Medicare enrolled retiree and
spouse coverage, $410.35 for Medicare enrolled retiree and $825.35 for Medicare enrolled retiree
and spouse coverage and for the Selections 1000 Plan $703.45 per month for non-Medicare
enrolled retiree-only coverage, $1,411.45 for non-Medicare enrolled retiree and spouse coverage,
$375.55 for Medicare enrolled retiree and $755.70 for Medicare enrolled retiree and spouse
coverage
Participating Employers are contractually required to contribute at a rate assessed each year by
the Trust. The required contribution rate expressed as a percentage of current year covered
payroll is 18.6 percent. The City’s contribution to the Trust for the year ended December 31,
2011 was $2,991,086, which equaled the required contribution for the year.
Retiring employees from a Participating Employer have several retiree medical plans to choose
from. The AWC Trust works directly with the retired employee, and no monies pass through the
former employer. Additionally, the AWC Trust pools the health care costs of the retiree medical
programs, and rates the programs accordingly. Currently, the AWC Trust Board of Trustees have
committed to a retiree medical plan subsidy of 25% which is drawn from the accumulated medical
reserve fund. The medical reserves have accumulated over the years from excess premium
contributions of employers, active employees and retirees in favorable claims years. The Trust
Board of Trustees can change their retiree medical plan subsidy policy in any given year.
NOTE 12 – LONG-TERM DEBT
The City of Edmonds’ issues general obligation and revenue bonds to finance the acquisition and
construction of major capital facilities and capital programs. Bonded indebtedness has also been
entered into in 2011 to advance refund two of the City’s revenue bonds. General obligation
bonds have been issued in the past for both general government and business- type activities
and are being repaid from the applicable resources. Governmental Activities long-term debt is
paid from property and sales tax revenues. The revenue bonds are being repaid by the revenues
generated by the related utility. The City of Edmonds is also liable for eight Public Works Trust
Fund Loans; three are general obligation loans and five businesses-type loans. The notes are
considered obligations of both the general government and the Utility and are being repaid from
the applicable resources. The City is in compliance with all Washington State debt limitation
statutes and bond indenture agreements.
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CITY OF EDMONDS NOTES TO THE FINANCIAL STATEMENTS
General obligation bonds currently outstanding are as follows:
Maturity Interest Original Principal Balance
Issue Name Date Rates Amount Installments 12/31/11
Governmental Debt:
General Obligation Bonds:
1998 LTGO Ref. Bonds - Capital Improvements 12/01/2014 4.00-4.40% 4,163,712$ $274,000- $473,994 1,212,868$
2001 LTGO Bonds - Capital Improvements 12/01/2021 3.00-4.90% 2,545,000 $87,759 - $188,055 1,533,693
2001 LTGO Bonds - Park Acquisition 12/01/2021 2.65-5.45% 2,260,000 $70,000 - $175,000 1,390,000
2002 LTGO Bonds - Performing Arts Center 12/01/2026 3.00-4.90% 7,015,000 $50,000 - $460,000 5,970,000
2003 UTGO Ref. Bonds - Public Safety Buildings 12/01/2016 2.00-3.50% 7,000,000 $70,000 - $960,000 4,275,000
2007 LTGO Bonds - Capital Improvements 3/15/2026 3.65-3.95% 1,384,904 $130,000-$370,000 1,138,640
Total Governmental GO Bonds 24,368,616 15,520,201
Business-type Debt:
General Obligation Bonds:
1998 LTGO Ref. Bonds - Capital Improvements 12/01/2021 3.00-4.90% 316,288 $20,827 - $36,006 92,133
2001 LTGO Bonds - Capital Improvements 12/01/2014 4.00-4.40% 500,000 $17,241 - $36,945 301,307
2007 LTGO Bonds - Capital Improvements 3/15/2026 3.65-3.95% 3,845,096 $130,000-$370,000 3,161,360
Total Business- type GO Bonds 4,661,384 3,554,800
Total General Obligation Bonds 29,030,000$ 19,075,001$
Revenue bonds currently outstanding are as follows:
Maturity Interest Original Principal Balance
Issue Name Date Rates Amount Installments 12/31/11
Business- type Debt:
Revenue Bonds
1998 Water/Sewer Refunding Bonds 12/01/2013 4.00-4.85% 2,420,000$ $235,000 - $1,290,000 -$
2003 Water/Sewer Refunding Bonds 12/01/2022 2.00-4.45% 7,875,000 $130,000 - $1,045,000 -
2011 Water/Sewer Bonds 12/1/2031 3.65-3.95% 13,720,000 $470,000 - $945,000 13,720,000
Total Revenue Bonds 24,015,000$ 13,720,000$
Public Works Trust Fund Loans currently outstanding are as follows:
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CITY OF EDMONDS NOTES TO THE FINANCIAL STATEMENTS
Maturity Interest Original Principal Balance
Issue Name Date Rates Amount Installments 12/31/11
Governmental Debt:
Public Works Trust Fund Loans:
P W Trust Fund Loan - Street Construction 06/30/22 0.50% 340,000$ $13,421 - $18,143 199,577$
P W Trust Fund Loan - Street Construction 06/30/24 0.50% 400,000 $20,000 - $21,176 275,295
P W Trust Fund Loan - Street Construction 05/24/26 0.50% 624,750 $32,882 493,223
Total Governmental Debt Public Works Trust Fund Loans 1,364,750 968,095
Business-type Debt:
Public Works Trust Fund Loans:
P W Trust Fund Loan - Trt. Plant/Sewer Improv. 06/30/22 0.50% 1,347,250 $67,363 - $71,325 784,575
P W Trust Fund Loan - Water Improvements 06/30/24 0.50% 408,000 $4,295 - $25,839 335,906
P W Trust Fund Loan - Storm Improvements 06/30/24 0.50% 605,625 $30,281 - $32,063 416,813
P W Trust Fund Loan - Sewer Improvements 06/30/25 0.50% 1,216,902 $12,809 - $67,615 946,607
P W Trust Fund Loan - 09 Water Improvements 07/01/15 0% 100,000 $18,000 - $20,000 80,000
Total Business- type Debt Public Works Trust Fund Loans 3,677,777 2,563,901
Total Public Works Trust Fund Loans $5,042,527 $3,531,996
Capital Contracts currently outstanding are as follows:
Maturity Interest Original Principal Balance
Issue Name Date Rates Amount Installments 12/31/11
Governmental Debt:
Capital Contracts
1996 Note - Fire Station #10 01/01/2015 1.00% 1,136,115$ $54,592 - $65,300 257,345$
2005 Contract - Public Safety Radio Equipment 12/01/2019 3.00-5.00% 1,595,046 $77,457 - $141,288 972,518
Total Capital Contracts 2,731,161$ 1,229,863$
Debt Limit
RCW 39.36.020 provides cities with three segments of debt capacity, each equal to two and one-
half percent of the city’s assessed valuation, for a total of seven and one-half percent (7.5%).
Allowable uses of these segments are as follows:
Segment 1 – General Governmental Purposes
The City can incur debt up to one and one-half percent (1.5%) of its assessed valuation
solely with a vote of the legislative body (often referred to as “councilmanic” debt). To
use the remaining one percent (1%), a 60 percent vote in favor of the issue by at least 40
percent of the voters voting in the last general election is required.
Segment 2 – City-Owned Water and Sewer Purposes
The City can incur debt up to an additional two and one-half percent (2.5%) for water and
sewer purposes with a 60 percent vote in favor of the issue by at least 40 percent of the
voters voting in the last general election.
Segment 3 – Acquiring and Developing Open Space, Parks Facilities, and Capital
Facilities Associated with Economic Development
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CITY OF EDMONDS NOTES TO THE FINANCIAL STATEMENTS
The City can incur debt up to an additional two and one-half percent (2.5%) for acquiring
and developing open space, parks facilities, and capital facilities associated with
economic development purposes with a 60 percent vote in favor of the issue by at least
40 percent of the voters voting in the last general election.
Debt Limit Capacity
Water & Sewer
Purposes
Park & Capital
Facilities
Item
Without Vote
(Councilmanic)
1.5%
With Vote
2.5%
With Vote
2.5%
With Vote
2.5%
Legal Limits 86,919,667$ 57,946,445$ 144,866,112$ 144,866,112$
Net outstanding indebtedness (20,285,748) (4,275,000) - -
Margin Available 66,633,919$ 53,671,445$ 144,866,112$ 144,866,112$
Governmental Purposes
Refunded Debt
In prior years, the City has defeased several revenue bond issues by creating separate
irrevocable trust funds. New debt has been issued and the proceeds used to purchase U.S.
Government securities that were placed in the trust funds. Investments and fixed earnings from
the investments are sufficient to fully service the defeased debt until the debt is called or matures.
For financial reporting purposes, the debt is considered defeased and therefore removed as a
liability from City financial statements.
In 2011, the City issued $445,000 in revenue bonds with annual interest rates ranging from
1.81% to 2.31% to refund $560,000 of outstanding 1998 refunding revenue bonds with annual
interest rates ranging from 4.80% to 4.85%. The net proceeds of $564,203, after underwriting
fees and issuance costs, were deposited in an irrevocable trust with U.S. Bank National
Association. The City also issued $1,480,000 in revenue bonds with annual interest rates ranging
from 2.38% to 2.52% to refund $1,910,000 of outstanding 2003 refunding revenue bonds with
annual interest rates ranging from 4.00% to 4.45%. The net proceeds of $1,988,880 were also
deposited in an irrevocable trust with U.S. Bank National Association. There was a net present
value savings in the amount of $114,207 for an economic gain. The City also issued new debt in
2011. The net proceeds of $11,000,000, after underwriter fees and issuance costs, were
deposited into the Capital Projects Fund for various improvement projects of the City water,
sewer and storm systems.
Debt Service to Maturity
The requirements to amortize the long-term debt as of December 31, 2011 are presented below.
Debt service for the LTGO bonds are met by the General Fund and certain special revenue
funds, and reimbursements from proprietary funds of the City with the exception of the 2002
LTGO issue. The PFD is obligated by inter-local agreement to transfer sales tax rebate revenues
to the City to help offset the City’s debt service costs over the life of these bonds (refer to Note 1
– Reporting Entity). Debt service for the UTGO bonds are covered by property tax levies that
authorized the bond issues. Debt service for the revenue bonds is paid by the Utility Fund. Debt
service for the capital contracts is expended from the General Fund. In prior years the City has
typically used the General Fund to liquidate long-term liabilities other than debt.
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CITY OF EDMONDS NOTES TO THE FINANCIAL STATEMENTS
Following is a table which reflects debt service to maturity for Governmental Activities and
Business-Type Activities.
Year Principal Interest Total Principal Interest Total
2012 1,965,761$ 708,925$ 2,674,685$ 909,221$ 590,685$ 1,499,907$
2013 1,940,390 637,225 2,577,615 950,246 607,494 1,557,740
2014 2,047,535 567,437 2,614,972 969,478 587,828 1,557,306
2015 1,767,798 492,535 2,260,333 964,879 562,308 1,527,187
2016 1,805,065 428,071 2,233,137 968,052 537,251 1,505,303
2017-2021 4,752,720 1,392,138 6,144,858 5,259,143 2,260,889 7,520,032
2022-2026 3,438,889 458,610 3,897,498 5,442,681 1,394,741 6,837,421
2027-2031 - - - 4,375,000 535,363 4,910,363
17,718,158$ 4,684,940$ 22,403,098$ 19,838,702$ 7,076,557$ 26,915,259$
GOVERNMENTAL ACTIVITIES BUSINESS TYPE ACTIVITIES
At December 31, 2011 the City had $984,163 in the Enterprise fund available for debt service.
Arbitrage
The Federal Tax Reform Act of 1986 requires tax-exempt debt issuers to pay investment income
received at yields that exceed the issuer's borrowing rates to the United States Treasury. The
liability is recorded at present value and payable every five years or 60 days after defeasance of
the debt. At December 31, 2011, the City of Edmonds had no arbitrage liability.
Revenue Bond Debt Service Coverage
The required debt service coverage for the 2011 utility revenue bonds is 1.25. Please refer to
Schedule 16 in the statistical section.
The restricted rate stabilization fund for the utility revenue bonds was established to minimize the
effect on rates of revenue fluctuations between years. By transferring cash into this stabilization
fund, adjusted net revenue available for debt service, as defined, would be decreased by the
amount of the transfer. Conversely, transfers out of the account would increase adjusted net
revenue available for debt service.
NOTE 13 – CHANGES IN LONG-TERM LIABILITIES
During the year ended December 31, 2011, the following changes occurred in long-term liabilities:
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CITY OF EDMONDS NOTES TO THE FINANCIAL STATEMENTS
Beginning
Balance
1/1/2011 Additions Reductions
Ending
Balance
12/31/2011
Due Within
One Year
Governmental activities
Bonds payable:
General obligation bonds 17,157,406$ -$ (1,637,205)$ 15,520,201$ 1,727,620$
Total bonds payable:17,157,406 - (1,637,205) 15,520,201 1,727,620
Net Pension Obligation 181,254 38,811 - 220,065 -
OPEB payable 464,517 - (27,045) 437,472 -
Compensated absences 2,634,985 2,045,441 (1,885,746) 2,794,680 1,923,461
Capital contracts 1,390,871 - (161,008) 1,229,863 165,939
Public Works Trust Loan 1,040,296 - (72,201) 968,095 72,201
Governmental activity
long-term liabilities 22,869,329$ 2,084,252$ (3,783,205)$ 21,170,376$ 3,889,221$
Business-type activities
Bonds Payable:
General obligation bonds 3,767,595$ -$ (212,795)$ 3,554,800$ 222,380$
Revenue bonds 2,870,000 13,720,000 (2,870,000) 13,720,000 470,000
Less deferred amounts:
For issuance premiums 28,271 419,715 (28,271) 419,715 20,986
For issuance discount (19,233) - 6,068 (13,165) (868)
On refunding (143,828) (254,127) 143,828 (254,127) (72,000)
Total bonds payable:6,502,805 13,885,588 (2,961,170) 17,427,223 640,498
Compensated absences 419,328 453,602 (456,736) 416,194 416,194
Public Works Trust Loan 2,748,774 30,400 (215,273) 2,563,901 216,842
Business-type activity
long-term liabilities 9,670,907$ 14,369,590$ (3,633,179)$ 20,407,318$ 1,273,534$
Internal service funds predominately serve the governmental funds. Accordingly, the December
31, 2011 long-term liabilities for the fund are included as part of the above totals for governmental
activities. At year end $54,283 of internal service funds compensated absences are included in
the above amounts.
NOTE 14 – CONTINGENCIES AND LITIGATIONS
The City is exposed to the risk of loss from torts, theft of or damage to assets, business
interruption, errors or omissions, law enforcement actions, contractual actions, natural disasters,
environmental regulations, and other third-party liabilities. The City also bears the risk of loss for
job-related illnesses and injuries to employees. The City has insurance policies to cover these
general liability risks with the Washington Cities Insurance Authority (WCIA). Refer to Note 13 for
more detailed information on risk management.
There are several disputes and pending lawsuits in which the City is named. The City Attorney
estimates the potential claims against the City not covered by insurance resulting from such
disputes and litigation could range from $420,000 to $1,400,000 and estimates the likelihood of
this range is from reasonably possible to remote.
The City participates in a number of federal- and state-assisted programs. These programs are
subject to audit by the governmental unit administering the program or their representative. Such
audits could result in requests for reimbursement of disallowed expenditures. Based on audit
history, City management believes that any disallowance will be immaterial.
Packet Page 177 of 393
CITY OF EDMONDS NOTES TO THE FINANCIAL STATEMENTS
The City Council approved a guaranty of a borrowing of the Edmonds Public Facilities District for
up to $7 million. This guaranty represents an outstanding contingent liability of the City.
NOTE 15 – RISK MANAGEMENT
The City of Edmonds is a member of the Washington Cities Insurance Authority (WCIA).
Utilizing Chapter 48.62 RCW (self-insurance regulation) and Chapter 39.34 RCW (Interlocal
Cooperation Act), nine cities originally formed WCIA on January 1, 1981. WCIA was created for
the purpose of providing a pooling mechanism for jointly purchasing insurance, jointly self-
insuring, and / or jointly contracting for risk management services. WCIA has a total of 150
Members.
New members initially contract for a three-year term, and thereafter automatically renew on an
annual basis. A one-year withdrawal notice is required before membership can be terminated.
Termination does not relieve a former member from its unresolved loss history incurred during
membership.
Liability coverage is written on an occurrence basis, without deductibles. Coverage includes
general, automobile, police, public officials’ errors or omissions, stop gap, and employee benefits
liability. Limits are $4 million per occurrence self-insured layer, and $16 million per occurrence in
the re-insured excess layer. The excess layer is insured by the purchase of reinsurance and
insurance and is subject to aggregate limits. Total limits are $20 million per occurrence subject to
aggregate sublimits in the excess layers. The Board of Directors determines the limits and terms
of coverage annually.
Insurance coverage for property, automobile physical damage, fidelity, inland marine, and boiler
and machinery are purchased on a group basis. Various deductibles apply by type of coverage.
Property insurance and auto physical damage are self-funded from the members’ deductible to
$500,000, for all perils other than flood and earthquake, and insured above that amount by the
purchase of insurance.
In-house services include risk management consultation, loss control field services, claims and
litigation administration, and loss analyses. WCIA contracts for the claims investigation
consultants for personnel issues and land use problems, insurance brokerage, and lobbyist
services.
WCIA is fully funded by its members, who make annual assessments on a prospectively rated
basis, as determined by an outside, independent actuary. The assessment covers loss, loss
adjustment, and administrative expenses. As outlined in the interlocal, WCIA retains the right to
additionally assess the membership for any funding shortfall.
A Board of Directors governs WCIA, which is comprised of one designated representative from
each member. The Board elects an Executive Committee and appoints a Treasurer to provide
general policy direction for the organization. The WCIA Executive Director reports to the
Executive Committee and is responsible for conducting the day to day operations of WCIA.
In the past four years, settlements have not exceeded insurance coverage.
Workers’ Compensation
Title 51 RCW requires the City to ensure payment of benefits for job-related injuries and diseases
through the Workers’ Compensation fund or through self-insurance. The City participates in the
State of Washington’s Workers’ Compensation program. Premiums are based on individual
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CITY OF EDMONDS NOTES TO THE FINANCIAL STATEMENTS
employer’s reported payroll hours and insurance rates based on each employer’s risk
classification and past experience. The premium is paid by employer and employee contributions.
NOTE 16 – JOINT VENTURE
The City entered into a joint venture with Snohomish County and other local governments in the
establishment and operations of the Snohomish County Emergency Radio System. Control of this
joint venture is shared equitably by the controlling organizations. This entity is reported as a
governmental joint venture.
The Snohomish County Emergency Radio System is considered a separate reporting entity. The
City’s and each participants share of authority is defined by the terms of the enabling charter.
Control as represented by the City Council or Board of County Commissioners is divided between
the County and participating Cities. Separate financial statements for the Snohomish County
Emergency Radio System can be obtained from Snohomish County.
The Snohomish County Emergency Radio System was created by agreement under the Interlocal
Cooperation Act (RCW 39.34) between The City of Edmonds, Snohomish County and various
other cities and political districts. The purpose of the venture is to equip and operate a radio
system primarily for the use of public safety agencies. The City of Edmonds has an 8% interest
in the equity and operations of the venture. The City’s share of the assets and fund equity as of
December 31, 2011 was $511,074. The venture appears to be accumulating significant
resources, and is not experiencing any fiscal stress that would cause an additional financial
burden on the participating governments.
NOTE 17 – COMMITMENTS
The City has several capital improvement projects in progress. As of December 31, 2011, the
City’s outstanding contractual obligations, which include construction and engineering contracts,
are summarized below:
Contract Name
Original
Amount
Expenditures to
Date
Remaining
Commitment
2010 Waterline Replacement Program 1,886,334$ 1,738,774$ 147,560$
2011 Waterline Replacement Program 2,217,161 1,300,078 917,083
2011 Waterline Replacement-Dayton 39,694 27,142 12,552
2012 Waterline Replacement Program 50,203 50,116 86
226th St. SW Walkway Project 18,631 17,361 1,269
228th Street SW Corridor Improvements 411,517 132,043 279,474
76th Ave W/75th Pl W Walkway 2,437,470 2,341,679 110,321
City Streets-Condition Survey 21,400 1,200 20,200
Five Corners Roundabout 310,315 71,304 239,011
Fourth Avenue Cultural Corridor 100,000 98,200 1,800
Interurban Trail 2,228,249 1,832,860 395,389
Lift Station 2 Replacement Program 1,156,504 1,035,553 120,951
Shell Valley Emergency Access Road 314,122 284,926 29,196
SR99 International District Enhancements 131,300 108,805 22,495
Stormwater Development Review Support 10,000 2,706 7,294
Sunset Walkway Project 9,885 4,117 5,768
Talbot Road/Perrinville Creek Drainage Imp.164,393 122,387 42,006
Utilities Revenue Requirement Update 13,750 12,950 800
Water Modeling Services 15,000 4,122 10,878
Lighting Upgrade 45,724 22,862 22,862
Outfall Diffuser 55,133 45,600 9,533
Energy Efficiency Upgrade - Blower Project 381,479 349,579 31,900
ATS Electrical Switchgear 25,000 - 25,000
Fibre Optic 25,000 - 25,000
12,068,265$ 9,604,365$ 2,478,428$
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CITY OF EDMONDS REQUIRED SUPPLEMENTAL INFORMATION
FIREMEN’S PENSION TRUST FUND
SCHEDULE OF FUNDING PROGRESS
(rounded to thousands)
Actuarial Unfunded Acturial UAAL as a
Actuarial Actuarial Value Accrued Accrued Liabilities Funded Covered Percentage of
Valuation Date of Assets Liabilities (UAAL) Ratio Payroll Covered Payroll
January 1, 2010 267$ 774$ 507$ 34% N/A N/A
January 1, 2008 297 871 574 34% N/A N/A
January 1, 2006 301 704 403 43% N/A N/A
January 1, 2004 397 702 305 57% N/A N/A
SCHEDULE OF EMPLOYER CONTRIBUTIONS
Fiscal Year
Ending
12/31
Medical and
Long
Term Care
Payments
Fire Insurance
Premium
Taxes
Total Employer
Contributions***
Annual
Required
Contributio
n
2011 (6,307)$ 78$ (6,229)$ 38,602$ -16%
2010 (13,708) 44,905 31,197 40,903 76%
2009 (8,589) 42,172 33,583 40,903 82%
2008 (4,524) 44,226 39,702 28,629 139%
2007 (25,575) 42,531 16,956 28,629 59%
2006 (59,930) 38,540 (21,390) 23,901 -89%
2005 (62,106) 35,519 (26,587) 23,901 -111%
2004 (68,388) 33,452 (34,936) 14,060 -248%
Percentage
of
ARC
Contributed**
RETIREE MEDICAL AND LONG-TERM CARE BENEFITS
FOR LEOFF 1 EMPLOYEES
SCHEDULE OF FUNDING PROGRESS
(rounded to thousands)
Actuarial Unfunded Acturial UAAL as a
Actuarial Actuarial Value Accrued Accrued Liabilities Funded Covered Percentage of
Valuation Date of Assets Liabilities (UAAL) Ratio Payroll Covered Payroll
January 1, 2010 -$ 9,607$ 9,607$ 0% N/A N/A
January 1, 2008 - 9,887 9,887 0% N/A N/A
January 1, 2006 - 8,635 8,635 0% N/A N/A
SCHEDULE OF EMPLOYER CONTRIBUTIONS
Fiscal Year
Ending
12/31
Total Employer
Contributions***
Annual
Required
Contribution
2011 539,097$ 601,084$ 90%
2010 523,170 593,330 88%
2009 479,076 593,330 81%
2008 444,701 561,707 79%
2007 469,004 561,707 83%
Percentage of
ARC
Contributed**
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CITY OF EDMONDS REQUIRED SUPPLEMENTAL INFORMATION
NOTES TO REQUIRED SUPPLEMENTAL INFORMATION
FIREMEN’S PENSION TRUST FUND
Actuarial Valuations
Actuarial valuation date January 1, 2010
Actuarial cost method Entry age normal
Amortization method 30 year, closed as of January 1, 2000
Remaining amortization period 20 years
Asset valuation method Fair market value
Assumptions
Investment rate of return 4.00%
Projected salary increases 3.50%
Price inflation 2.50%
Based upon salary increase assumptions
when appropriate for Trust benefits. *
Based upon inflation assumption for some
Trust benefits and all LEOFF benefits.
* Under the Firemen's Pension Trust Fund, most adjustments are based on the change
in salary for the rank of members held at retirement or based on the Consumer Price
Index. Adjustments are determined in accordance with RCW 41.18.150, RCW 41.20
and RCW 41.26.
RETIREE MEDICAL AND LONG-TERM CARE BENEFITS
FOR LEOFF 1 EMPLOYEES
Actuarial Valuations
Actuarial valuation date January 1, 2010
Actuarial cost method Entry age normal
Amortization method 30 year, closed as of January 1, 2007
Remaining amortization period 27 years
Asset valuation method Fair market value
Assumptions
Investment rate of return 4.00%
Medical inflation rate 7.25%, downgrading to 5.00% over nine years
Long-term care inflation 5.00%
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MCAG No. 0661 Schedule 16
CITY OF EDMONDS
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For Year Ended December 31, 2011
1 2 3 4 5 6
Expenditures
Federal Agency CFDA Other I.D.From Foot-
Name / Pass-through
Agency Name Federal Program Name Number Number
Pass-
Through
Awards
From
Direct
Awards Total note Ref.
15.904 53-07-PA-
3075 7,500 7,500
15.904 53-10-AP-
5051 1,631 1,631
US Department of
Justice
Bulletproof Vest Partnership
Program 16.607 N/A 4,410 4,410
Federal Highway
Agency/U.S. DOT
ARRA - Highway Planning and
Construction 20.205 ARRA-0365
(001)359 359 3
20.205 CM-2512
(007)67,142 67,142
20.205 STPE-
2512(008)54,874 54,874
20.205 STPUL-2502
(001)125,995 125,995
20.205 EDM-13 597,753 597,753
20.205 HSIP-2501
(003)106,397 106,397
20.205 EDM-21 1,187 1,187
20.205 STPE-
0099(100)25,204 25,204
National Highway
Traffic Safety
Administration
(NHTSA)
State and Community Highway
Safety 20.600 N/A 1,700 1,700
Alcohol Impaired Driving
Countermeasures Incentive Grants
I
20.601 N/A 4,598 4,598
State and Community Highway
Safety 20.609 N/A 9,848 9,848
U.S. Department of
Energy
ARRA - Energy Efficiency and
Conservation Block Grant
Program (EECBG)
81.128 ARRA RW
0000-103 73,588 73,588 3
Total Federal Awards Expended $995,056 $87,129 $1,082,185
*See accompanying notes
National Park
Service/Department of
the Interior
Historic Preservation Fund Grants-
In-Aid
Federal Highway
Agency/U.S. DOT
Highway Planning and
Construction
Washington State
Traffic Safety
Commission/U.S. DOT
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CITY OF EDMONDS, WASHINGTON
NOTES TO THE SCHEDULE OF EXPENDITURES OF FINANCIAL ASSISTANCE
For the Year Ended December 31, 2011
NOTE 1 – BASIS OF ACCOUNTING
This schedule is prepared on the same basis of accounting as the city of Edmond’s financial
statements. The City uses the modified accrual accounting method which is followed in all government
funds, expendable trust, and agency funds and the full accrual accounting method in its proprietary funds.
NOTE 2 – PROGRAM COSTS
The amounts shown as current year expenditures represent only the grant portion of the program
costs. Entire program costs, including the City’s portion, may be more than shown.
NOTE 3 – AMERICAN RECOVERY AND REINVESTMENT ACCT (ARRA) OF 2009
Expenditures for this program were funded by ARRA.
NOTE 4 – FEDERAL LOANS
The City does not have any federal loans.
NOTE 5 – REVOLVING LOAN – PROGRAM INCOME
The City does not have any revolving loans.
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ABOUT THE STATE AUDITOR'S OFFICE
The State Auditor's Office is established in the state's Constitution and is part of the executive
branch of state government. The State Auditor is elected by the citizens of Washington and serves
four-year terms.
Our mission is to work with our audit clients and citizens as an advocate for government
accountability. As an elected agency, the State Auditor's Office has the independence necessary to
objectively perform audits and investigations. Our audits are designed to comply with professional
standards as well as to satisfy the requirements of federal, state, and local laws.
The State Auditor's Office employees are located around the state to deliver services effectively and
efficiently.
Our audits look at financial information and compliance with state, federal and local laws on the part
of all local governments, including schools, and all state agencies, including institutions of higher
education. In addition, we conduct performance audits of state agencies and local governments and
fraud, whistleblower and citizen hotline investigations.
The results of our work are widely distributed through a variety of reports, which are available on
our Web site and through our free, electronic subscription service.
We take our role as partners in accountability seriously. We provide training and technical
assistance to governments and have an extensive quality assurance program.
State Auditor Brian Sonntag, CGFM
Chief of Staff Ted Rutt
Deputy Chief of Staff Doug Cochran
Chief Policy Advisor Jerry Pugnetti
Director of Audit Chuck Pfeil, CPA
Director of Performance Audit Larisa Benson
Director of Special Investigations Jim Brittain, CPA
Director for Legal Affairs Jan Jutte, CPA, CGFM
Director of Quality Assurance Ivan Dansereau
Local Government Liaison Mike Murphy
Communications Director Mindy Chambers
Public Records Officer Mary Leider
Main number (360) 902-0370
Toll-free Citizen Hotline (866) 902-3900
Website www.sao.wa.gov
Subscription Service https://www.sao.wa.gov/EN/News/Subscriptions/
Packet Page 184 of 393
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AM-5054 4. K.
City Council Meeting
Meeting Date:08/21/2012
Time:Consent
Submitted For:Bertrand Hauss Submitted By:Megan Cruz
Department:Engineering
Committee: Planning, Parks, Public Works Type: Action
Information
Subject Title
Authorization for Mayor to sign Supplemental Agreement #2 with David Evans & Associates for the 76th
Ave. W @ 212th St. SW Intersection Improvement Project.
Recommendation
Authorize Mayor to sign Supplemental Agreement #2.
Previous Council Action
On September 13, 2011, City Council authorized the Mayor to advertise for Request for Qualifications
(RFQ) to complete the design and right-of-way acquisition phases for the 76th Ave. W @ 212th St. SW
Intersection Improvement project.
On August 14, 2012, the Planning, Parks and Public Works committee reviewed this item and
recommended it be placed on the consent agenda for approval.
Narrative
76th Ave W @ 212th Street SW is one of the busiest signalized intersections in the City and is served by
two federally classified minor arterial streets. The intersection experiences long queues during peak
commute and school hours due to the limited capacity of the intersection. Both approaches of 76th Ave W
have two shared lanes with no dedicated left turn lane; the left turn volumes are very high, and are timed
independently by split phasing signal timing. The proposed improvement will provide dedicated left turn
lanes on 76th Ave W and concurrent turning movements during the protected left turn phase. This project
will increase the capacity and signal operation of the intersection, as well as improve traffic flow, vehicle
delay and air quality related to reduced vehicle emissions. A federal grant (through Congestion
Mitigation and Air Quality program) for $940,397 has been secured to begin the design and right of way
phases. The grant requires a local match of 13.5% ($146,700) and this amount will be funded by the
Street Fund 112.
In the initial Consultant Agreement and Supplement #1, David Evans & Associates identified that
intersection improvements (as mentioned in the grant application with dedicated left turn lanes) should be
combined with corridor improvements by converting both corridors (76th Ave W from 220th St. SW to
196th St. SW and 212th St. SW from 84th Ave. W / Five Corners to Hwy. 99) to a 3-lane roadway with
bike lanes and a two-way left turn lane/left turn pockets. Three conceptual design options were created
(see attachment #2 for intersection layout) by shifting the intersection improvements to the west (Option
#1), to the east (Option #2), and following Option #2 by combining the bike lane and right turn lane into
one 14’ wide lane for all approaches (Option #3). Upon completion of this initial contract, it was
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determined that the 5-lane 76th Ave. W alternative should still be considered (as mentioned in the grant
application) and compared with the preferred option from the three mentioned above.
As part of Supplemental #2, the 5-lane 76th Ave W alternative and one of the three options evaulated in
the preliminary design phase will be completed to the 30% design level and compared based on
intersection/corridor layout, traffic flow, air quality benefits, and total cost. Upon selection of the
preferred alternative, the consultant services will include completion of the environmental documents,
plans, specifications, and cost estimates. The professional services cost for right-of-way acquisition will
be added as part of a future supplemental agreement, once the preferred option has been determined.
A funding source to construct the project has not been secured, but the completion of the design and right
of way phases will help the project compete and score well on future grant applications.
Attachments
Attachment 1 - Supplement 2
Attachment 2 - Concept Design Options
Form Review
Inbox Reviewed By Date
Engineering Robert English 08/16/2012 12:18 PM
Public Works Kody McConnell 08/16/2012 03:48 PM
City Clerk Linda Hynd 08/16/2012 04:09 PM
Mayor Dave Earling 08/17/2012 08:53 AM
Finalize for Agenda Linda Hynd 08/17/2012 09:00 AM
Form Started By: Megan Cruz Started On: 08/15/2012 03:18 PM
Final Approval Date: 08/17/2012
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3
AM-5058 4. L.
City Council Meeting
Meeting Date:08/21/2012
Time:Consent
Submitted For:Rob English Submitted By:Robert English
Department:Engineering
Committee: Planning, Parks, Public Works Type: Action
Information
Subject Title
Approval of Right-of-Way, Administrative Settlement and Appraisal Waiver Procedures on Federal-Aid
Projects.
Recommendation
Approve all documents.
Previous Council Action
On August 14, 2012, the Planning, Parks and Public Works committee reviewed this item and
recommended it be placed on the consent agenda for approval.
Narrative
In 2001, WSDOT approved the City's right-of-way procedures on Federal-Aid projects. WSDOT
approval is required before a local agency can receive authority to acquire right-of-way on projects
funded by federal transportation funds. The right-of-way procedures outline the staff or professional
services for each stage of the right-of-way process. Attachment 1 is the updated procedures based on the
current staff within the Public Works Department.
The Administrative Settlement Procedures may be used during right-of-way negotiations to complete an
acquisition in a timely manner and avoid litigation. An administrative settlement is a negotiated
settlement of a right-of-way acquisition case in which the City has administratively approved payment in
excess of fair market value. The revised procedures (Attachment 2) increase the settlement offer limits for
the City Engineer and Public Works Director. The City Engineer limits are increased from $1,000 to
$2,000 and the Public Works Director limits are increased from $1,000 or 10% of the offer to $10,000 or
10% of the offer.
The Appraisal Waiver procedure (Attachment 3) allows the City to waive an appraisal and make an offer
to acquire right-of-way based on current comparable sales. The acquisition needs to be simple and have
only minor cost to cure items in the compensation offer. Approval of the appraisal waiver policy will
reduce project administration costs since full appraisals will only be required on complicated acquisitions
or acquisitions over $25,000. The City is required to notify the property owners of the appraisal waiver
decision and that one will be completed if requested by the owner.
Packet Page 222 of 393
Attachments
Attachment 1 - ROW Procedures
Attachment 2 - ROW Settlement Procedures
Attachment 3 - ROW Appraisal Waiver
Attachment 4 - ROW Procedures (w/ Track Changes)
Attachment 5 - ROW Settlement Procedures (w/ Track Changes)
Attachment 6 - ROW Appraisal Waiver (w/ Track Changes)
Form Review
Inbox Reviewed By Date
Engineering Robert English 08/16/2012 12:04 PM
Public Works Phil Williams 08/16/2012 12:05 PM
City Clerk Linda Hynd 08/16/2012 12:14 PM
Mayor Dave Earling 08/16/2012 12:30 PM
Finalize for Agenda Linda Hynd 08/16/2012 12:53 PM
Form Started By: Megan Cruz Started On: 08/15/2012 03:40 PM
Final Approval Date: 08/16/2012
Packet Page 223 of 393
LPA-001
RES
Right-of-Way Procedures
AGENCY_City of Edmonds__
The City of Edmonds (“AGENCY”), desiring to acquire Real Property in accordance
with the state Uniform Relocation Assistance and Real Property Acquisition Act (Ch.
8.26 RCW) and state regulations (Ch. 468-100 WAC) and applicable federal regulations
hereby adopts the following procedures to implement the above statutes and Washington
Administrative Code. The Public Works Department (“Department”) of the AGENCY is
responsible for the real property acquisition and relocation activities on projects
administered by the AGENCY. To fulfill the above requirements the Department will
acquire right‑of-way in accordance with the policies set forth in the Washington State
Department of Transportation Right of Way Manual and Local Agency Guidelines
manual (M 36-63). The AGENCY has the following expertise and personnel capabilities
to accomplish these functions:
1. Include the following as they relate to the AGENCY’s request.
a. List the functions below for which the agency has qualified staff and the
responsible position. Attach a list of the individuals on the AGENCY staff
who currently fill those positions and a brief summary of their
qualifications. This list will need to be updated whenever staffing changes
occur. An AGENCY will be approved to acquire based upon staff
qualifications.
(1) PROGRAM ADMINISTRATION
City Engineer
Agency Position
(2) APPRAISAL
Consultant
Agency Position
(3) APPRAISAL REVIEW
Consultant
Agency Position
(4) ACQUISITION
Consultant
Agency Position
(5) RELOCATION
Consultant
Agency Position
Packet Page 224 of 393
LPA-001
RES
(6) PROPERTY MANAGEMENT
Public Works Director
Agency Position
b. Any functions for which the Agency does not have staff will be contracted
for with WSDOT, another local agency with approved procedures or an
outside contractor. An AGENCY that proposes to use outside contractors
for any of the above functions will need to work closely with the WSDOT
Local Agency Coordinator and Highways and Local Programs to ensure
all requirements are met. When the AGENCY proposes to have a staff
person negotiate who is not experienced in negotiation for FHWA funded
projects the Coordinator must be given a reasonable opportunity to review
all offers and supporting data before they are presented to the property
owners.
c. An AGENCY wishing to take advantage of an Appraisal Waiver process
on properties valued up to $25,000 or less should make their proposed
waiver process a part of these procedures. The process outlined in LAG
manual Appendix 25.146 has already been approved. The AGENCY may
submit a process different than that shown and it will be reviewed and
approved if it provides sufficient information to determine value.
d. Attach a copy of the Agency’s administrative settlement policy showing
the approving authority(s) and the process involved in making
administrative settlements.
2. All projects shall be available for review by the FHWA and the state at any time
and all project documents shall be retained and available for inspection during the
plan development, right-of-way and construction stages and for a three year
period following acceptance of the projects by WSDOT.
3. Approval of the AGENCY’s procedures by WSDOT may be rescinded at any
time the Agency is found to no longer have qualified staff or is found to be in
non-compliance with the regulations. The rescission may be applied to all or part
of the functions approved.
_____________________________________ _______________________
Mayor Date
WASHINGTON STATE DEPARTMENT
OF TRANSPORTATION
Approved By: ______________________________________ _______________________
Real Estate Services Date
Packet Page 225 of 393
CITY OF EDMONDS
121 5TH AVENUE NORTH · EDMONDS, WA 98020 · 425-771-0220 · FAX 425-672-5750
Website: www.edmondswa.gov
PUBLIC WORKS DEPARTMENT
Engineering Division
DAVE EARLING
MAYOR
Incorporated August 11, 1890
August 6, 2012
City of Edmonds Right-of-Way Administrative Settlement
Procedures for Federal-Aid Projects
The City of Edmonds follows the Washington State Department of Transportation’s (WSDOT)
Acquisition Procedures as set forth in the WSDOT Right-of-Way Manual and also detailed in the
WSDOT Local Agency Guideline Manual. All appropriations for right-of-way acquisitions shall
be approved by the City Council in the budget and in projects designated in the Transportation
Improvement Plan (TIP), or as otherwise approved.
If during acquisition, an agreement to purchase cannot be reached based upon just compensation
given on the “Summary of Offer”, the following parameters shall serve as a guideline for an
administrative settlement:
A. The City Engineer may authorize acquisition agents to offer up to $2,000 in excess of the
amount of just compensation shown on the “Summary of Offer”.
B. The Public Works Director is authorized to offer for each parcel an administrative
settlement from $10,000 up to a maximum of ten percent in excess of the amount of just
compensation shown on the “Summary of Offer”, so long as such amount(s) have been
budgeted or otherwise appropriated by the City Council.
C. The Public Works Director must submit proposed settlements to City Council that are in
excess of the approval authorities listed in A and B.
D. All exercise of eminent domain authority shall be approved by the City Council.
By:
David O. Earling, Mayor Date
Packet Page 226 of 393
Appraisal Waiver Procedure
WAIVER OF APPRAISAL
The City of Edmonds desiring to acquire Real Property according to 23 CFR, Part 635, Subpart
C and State directives and desiring to take advantage of the $25,000.00 appraisal waver process
approved by the Federal Highway Administration for Washington State, hereby agrees to follow
the procedure approved for the Washington State Department of Transportation as follows:
Rules
A. The City of Edmonds may elect to waive the requirement for an appraisal if the
acquisition is simple and the compensation estimate indicated on the PFE (Project
Funding Estimate) is $25,000.00 or less including cost-to cure items.
B. The City of Edmonds must make the property owner(s) aware that an appraisal has not
been done on the property and that one will be completed if they desire.
C. Special care should be taken in the preparation of the waiver. As no review is mandated,
the preparer needs to assure that the compensation is fair and that all the calculations are
correct.
Procedures
A. An Administrative Offer Summary (AOS) is prepared using data from the PFE.
B. The AOS is submitted to City Engineer for approval.
C. The City Engineer signs the AOS authorizing a first offer to the property owner(s).
APPROVED:
City of Edmonds
By:
Mayor Real Estate Services
City of Edmonds Washington State Department
of Transportation
Packet Page 227 of 393
LPA-001
RES
Right-of-Way Procedures
AGENCY City of Edmonds__ AGENCY NO. 0365
The City of Edmonds (“AGENCY”), desiring to acquire Real Property in accordance
with the state Uniform Relocation Assistance and Real Property Acquisition Act (Ch.
8.26 RCW) and state regulations (Ch. 468-100 WAC) and applicable federal regulations
hereby adopts the following procedures to implement the above statutes and Washington
Administrative Code. The Development ServicesPublic Works Department
(“Department”) of the AGENCY is responsible for the real property acquisition and
relocation activities on projects administered by the AGENCY. To fulfill the above
requirements the Development Services (“Department”) will acquire right-of-way in
accordance with the policies set forth in the Washington State Department of
Transportation Right of Way Manual (M 26-01) and Local Agency Guidelines manual
(M 36-63). The AGENCY has the following expertise and personnel capabilities to
accomplish these functions:
1. Include the following as they relate to the AGENCY’s request.
a. List the functions below for which the agency has qualified staff and the
responsible position. Attach a list of the individuals on the AGENCY staff
who currently fill those positions and a brief summary of their
qualifications. This list will need to be updated whenever staffing changes
occur. An AGENCY will be approved to acquire based upon staff
qualifications.
(1) PROGRAM ADMINISTRATION
Development Services Department – City Engineer, Assistant City Engineer
Agency Position
(2) APPRAISAL
Consultant or WSDOT Real Estate Services
Agency Position
(3) APPRAISAL REVIEW
Consultant or WSDOT Real Estate Services
Agency Position
(4) ACQUISITION
Consultant or WSDOT Real Estate Services
Agency Position
(5) RELOCATION
Consultant or WSDOT Real Estate Services
Agency Position
Packet Page 228 of 393
LPA-001
RES
(6) PROPERTY MANAGEMENT
Public Works Department – Public Works Director
Agency Position
b. Any functions for which the Agency does not have staff will be contracted
for with WSDOT, another local agency with approved procedures or an
outside contractor. An AGENCY that proposes to use outside contractors
for any of the above functions will need to work closely with the WSDOT
Local Agency Coordinator and Highways and Local Programs to ensure
all requirements are met. When the AGENCY proposes to have a staff
person negotiate who is not experienced in negotiation for FHWA funded
projects the Coordinator must be given a reasonable opportunity to review
all offers and supporting data before they are presented to the property
owners.
c. An AGENCY wishing to take advantage of an Appraisal Waiver process
on properties valued up to $2510,000 or less should make their proposed
waiver process a part of these procedures. The process outlined in LAG
manual Appendix 25.146 has already been approved. The AGENCY may
submit a process different than that shown and it will be reviewed and
approved if it provides sufficient information to determine value.
d. Attach a copy of the Agency’s administrative settlement policy showing
the approving authority(s) and the process involved in making
administrative settlements.
2. All projects shall be available for review by the FHWA and the state at any time
and all project documents shall be retained and available for inspection during the
plan development, right-of-way and construction stages and for a three year
period following acceptance of the projects by WSDOT.
3. Approval of the AGENCY’s procedures by WSDOT may be rescinded at any
time the Agency is found to no longer have qualified staff or is found to be in
non-compliance with the regulations. The rescission may be applied to all or part
of the functions approved.
_____________________________________ _______________________
Mayor or Chariman Date
WASHINGTON STATE DEPARTMENT
OF TRANSPORTATION
Approved By: ______________________________________ _______________________
Real Estate Services Date
Packet Page 229 of 393
CITY OF EDMONDS
121 5TH AVENUE NORTH · EDMONDS, WA 98020 · 425-771-0220 · FAX 425-672-5750
Website: www.edmondswa.gov
PUBLIC WORKS DEPARTMENT
Engineering Division
DAVE EARLING
MAYOR
Incorporated August 11, 1890
December 5, 2001August 6, 2012
City of Edmonds Right-of-Way Administrative Settlement
Procedures for Federal-Aid Projects
The City of Edmonds follows the Washington State Department of Transportation’s (WSDOT)
Acquisition Procedures as set forth in the WSDOT Right-of-Way Manual and also detailed in the
WSDOT Local Agency Guideline Manual. All appropriations for right-of-way acquisitions shall
be approved by the City Council in the budget and in projects designated in the Transportation
Improvement Plan (TIP), or as otherwise approved.
If during acquisition, an agreement to purchase cannot be reached based upon just compensation
given on the “Summary of Offer”, the following parameters shall serve as a guideline for an
administrative settlement:
A. The City Engineer may authorize acquisition agents to offer up to $12,000 in excess of
the amount of just compensation shown on the “Summary of Offer”. This authority is not
to be used unless the owner refuses the City’s initial offer. The first offer is always the
amount of just compensation on the “Summary of Offer”.
B. The Development ServicesPublic Works Director is authorized to offer for each parcel an
administrative settlement from $10,000 up to a maximum of ten percent in excess of the
amount of just compensation shown on the “Summary of Offer”, so long as such
amount(s) have been budgeted or otherwise appropriated by the City Council.
C. The Development ServicesPublic Works Director must submit proposed administrative
settlements to City Council for concurrence, even though such proposed settlement is
within the Development Services Director’s authority. The Development Services
Director must submit proposed settlements to City Council that are in excess of the
approval authorityies listed in A and B.
D. All exercise of eminent domain authority shall be approved by the City Council.
By:
Gary HaakensonDavid O. Earling, Mayor Date
Packet Page 230 of 393
Appendix 25.146 Appraisal Waiver Procedure
WAIVER OF APPRAISAL
The (Agency)City of Edmonds desiring to acquire Real Property according to 23 CFR, Part 635,
Subpart C and State directives and desiring to take advantage of the $2510,000.00 appraisal
waiver process approved by the Federal Highway Administration for Washington State, hereby
agrees to follow the procedure approved for the Washington State Department of Transportation
as follows:
Rules
A. The City of Edmonds (Agency) may elect to waive the requirement for an appraisal if the
acquisition is simple and the compensation estimate indicated on the PFE (Project
Funding Estimate) is $2510,000.00 or less including cost-to cure items.
B. The Agency City of Edmonds must make the property owner(s) aware that an appraisal
has not been done on the property and that one will be completed if they desire.
C. Special care should be taken in the preparation of the waiver. As no review is mandated,
the preparer needs to assure that the compensation is fair and that all the calculations are
correct.
Procedures
A. An Administrative Offer Summary (AOS) is prepared using data from the PFE.
B. The AOS is submitted to City Engineer for approval.
C. The City Engineer signs the AOS authorizing a first offer to the property owner(s).
APPROVED:
City of Edmonds
By:
City EngineerMayor Director, Real Estate Services
City of Edmonds Washington State Department
of Transportation
Formatted: Centered
Formatted: Underline
Packet Page 231 of 393
AM-5062 4. M.
City Council Meeting
Meeting Date:08/21/2012
Time:Consent
Submitted For:Pam Lemcke Submitted By:Megan Cruz
Department:Engineering
Committee: Planning, Parks, Public Works Type: Action
Information
Subject Title
Report on final construction costs for the Lift Station 2 Replacement Project and acceptance of project.
Recommendation
Accept project.
Previous Council Action
On October 23, 2007, Council authorized staff to advertise for construction bids.
On April 19, 2011, Council authorized the Mayor to sign utility easement agreements.
On June 14, 2011 staff presented the initial bid results to CS/DS committee with the recommendation to
reject all bids.
On June 21, 2011, Council approved Resolution 1251 rejecting all bids received on June 7, 2011 and
authorizing staff to readvertise the project.
On July 19, 2011, Council authorized award of contract to Trico Contracting, Inc. in the amount of
$668,979.
On August 14, 2012, the Planning, Parks and Public Works committee reviewed this item and
recommended it be placed on the consent agenda for approval.
Narrative
Lift Station 2 is located on private property adjacent to Shell Creek between Cary Road and Melody
Lane. The lift station had been in operation for over 40 years and had exceeded its expected useful life
since replacement parts are difficult, if not impossible, to obtain. The City built a new station and
relocated the facility away from the creek to improve maintenance access and reduce the risk of a sewer
overflow to Shell Creek. The City also constructed a new waterline within the same area to provide a
looped water system and improve water service.
The project is complete and the final construction costs paid to Trico Contracting, Inc. was $606,064. The
final contract amount was $62,915 below the original contract amount with Trico Contracting. The
construction costs were paid by the 412 Utility Fund.
Packet Page 232 of 393
Form Review
Inbox Reviewed By Date
Engineering Robert English 08/16/2012 01:53 PM
Public Works Kody McConnell 08/16/2012 03:48 PM
City Clerk Linda Hynd 08/16/2012 04:09 PM
Mayor Dave Earling 08/17/2012 08:47 AM
Finalize for Agenda Linda Hynd 08/17/2012 09:00 AM
Form Started By: Megan Cruz Started On: 08/15/2012 03:44 PM
Final Approval Date: 08/17/2012
Packet Page 233 of 393
AM-5077 4. N.
City Council Meeting
Meeting Date:08/21/2012
Time:Consent
Submitted For:Mike De Lilla Submitted By:Megan Cruz
Department:Engineering
Committee: Planning, Parks, Public Works Type: Action
Information
Subject Title
Authorization for Mayor to sign Interlocal Agreement with Olympic View Water and Sewer District
(OVWSD) to install sewerline and associated appurtenances as part of the 224th St. SW Sewer
Replacement Project.
Recommendation
Authorize Mayor to sign Interlocal Agreement with OVWSD.
Previous Council Action
On August 14, 2012, the Planning, Parks and Public Works committee reviewed this item and
recommended it be placed on the consent agenda for approval.
Narrative
The City was in the process of replacing a City owned existing sewerline extending from the intersection
of 224th St. SW and 76th Ave W to the intersection of 224th St. SW and 78th Ave W. Historically, the
pipe has experienced lack of capacity and needs to be replaced. The pipe conveys flows for which the
majority are under the jurisdiction of Olympic View Water and Sewer District (OVWSD). During the
research phase of the project, the City realized that the majority of the City owned sewer pipe system to
be replaced in this project was actually located in Esperance, unincorporated Snohomish County. The
City would therefore need to get a franchise agreement with the County in order to replace the system.
The City began coordinating the replacement of the system with OVWSD. After discussing the situation
with OVWSD it was mutually agreed that OVWSD should have ownership of the pipe that is within
Esperance and that they would pay for the replacement costs for the pipe within Esperance. In addition,
the City would pay for the replacement costs that are within City limits. Given that the majority of the
pipe replacement project is under the jurisdiction of OVWSD, it was agreed that the project then be lead
by OVWSD.
This project will be funded as part of the 2012 Sewer Replacement Program. The budget for this project
is $120,000.
Attachments
Draft Interlocal Agrement
Form Review
Packet Page 234 of 393
Inbox Reviewed By Date
Engineering Robert English 08/16/2012 03:44 PM
Public Works Kody McConnell 08/16/2012 03:48 PM
City Clerk Linda Hynd 08/16/2012 04:09 PM
Mayor Dave Earling 08/17/2012 08:44 AM
Finalize for Agenda Linda Hynd 08/17/2012 09:00 AM
Form Started By: Megan Cruz Started On: 08/16/2012 03:32 PM
Final Approval Date: 08/17/2012
Packet Page 235 of 393
Interlocal Agreement for 224th Street SW Sewerline Replacement Project
Page 1 of 7 May 25, 2012
INTERLOCAL AGREEMENT
CITY OF EDMONDS AND OLYMPIC VIEW WATER AND SEWER DISTRICT
224TH STREET SW SEWERLINE REPLACEMENT PROJECT
THIS INTERLOCAL AGREEMENT (“Agreement”) is entered into by and between the
City of Edmonds, Washington (the “City”) and Olympic View Water and Sewer District (the
“District”) (collectively, the “Parties”) as of the date entered below.
WHEREAS, Chapter 39.34 RCW authorizes two or more political subdivisions or units
of local government of the State of Washington to cooperate on a basis of mutual advantage to
provide for services and facilities;
WHEREAS, the District is undertaking a capital improvement project known as the 224th
Street SW Sewerline Replacement Project (the “Project”);
WHEREAS, the District plans to [repair/upgrade/etc.]replace in present alignment or by
parallel construction (hereafter “replacement”) certain water and sewersewer utilities within the
project limits of the Project;
WHEREAS, the City owns and operates water and sewersewer utilities located within the
project limits of the Project that are in need of [repair/upgrade/etc.];replacement;
WHEREAS, integrating the water and sewersewer utilities work needed by the City into
the Project would be more expedient, less expensive, and less disruptive to the public than
undertaking this work separately;
WHEREAS, the Parties mutually desire to establish a formal arrangement under which
the City will pay the District in exchange for the District incorporating the City’s water and
sewersewer utility work into the Project;
WHEREAS, the Parties desire to enter into this Agreement for the purpose of defining
their respective rights, obligations, costs and liabilities regarding this undertaking;
WHEREAS, the City Council of the City of Edmonds has taken appropriate action to
approve the City’s entry into this Agreement;
WHEREAS, the Board of Commissioners of the District has taken appropriate action to
approve the District’s entry into this Agreement;
NOW, THEREFORE, in consideration of the terms, conditions and covenants contained
herein, the City and the District agree as follows:
Packet Page 236 of 393
Interlocal Agreement for 224th Street SW Sewerline Replacement Project
Page 2 of 7 May 25, 2012
TERMS
Section 1. Purpose. The purpose of this Agreement is to establish a formal arrangement
under which the City will pay the District to incorporate the water and sewersewer utilities
[repairs/upgrades/etc.]replacement work into the Project contract documents and to construct
said [repairs/upgrades/etc.]replacement work in conjunction with the District’s construction of
the Project. The terms, conditions and covenants of this Agreement shall accordingly be
interpreted to advance this purpose. This Agreement further seeks to allocate and define the
Parties’ respective rights, obligations, costs and liabilities concerning the establishment,
operation and maintenance of this undertaking.
Section 2. Term. This Agreement shall be effective upon its execution by the Parties
hereto. Unless terminated in accordance with Section 3, this Agreement shall remain effective
until the sooner of the following events: (a) the City’s written acceptance of and payment for all
District water and sewersewer utilities work provided to the City pursuant to this Agreement, or
(b) December 31, 20123, when it shall expire automatically. The Parties may at their option
renew this Agreement for a mutually agreed upon term by a writing signed by both Parties.
Section 3. Termination. Either Party may terminate this Agreement with or without
cause by providing the other Party with thirty (30) days’ written notice of its intent to terminate.
Termination or expiration shall not alter the City’s payment obligations under Section 6 for
services already rendered, as well as for the normal and reasonable costs incurred by the
contractor in terminating and closing out the City’s portion of the work, and shall not alter the
Parties’ respective obligations under Section 10 of this Agreement.
Section 4. Obligations of the City. The City agrees to:
A. Provide periodic payments to the District to reimburse the District for its outside costs
of constructing the City’s water and sewersewer utilities
[repair/upgrade/etc.]replacement work pursuant to Section 6 of this Agreement, and
as follows:
1. Engineering/Design. The City shall reimburse the District for 100% of the
District’s outside costs for engineering/design to incorporate the design
prepared by the City’s engineering consultant for the City’s water and
sewersewer utilities [repair/upgrade/etc.]replacement work into the
construction plans, specifications and contract documents for the Project. The
City share shall be twenty-two percent (22%) of total engineering design
costs, with the totalThe actual cost to the City for this work isnot to exceed
$____________.$4,906.00 without prior approval by adopted change order,
which approval shall not be unreasonably withheld .
2. Construction. The City shall reimburse the District for 100% of the District’s
actual outside costs for construction of the City’s water and sewersewer
utilities work based upon the contractor’s bid, the actual quantities of
materials installed, and the final actual costs of construction as follows:
Packet Page 237 of 393
Interlocal Agreement for 224th Street SW Sewerline Replacement Project
Page 3 of 7 May 25, 2012
a. [Add details on portions of work to be performed and anticipated costs to
the City]The City sewer utilities portion of the Project will replace
existing sewer main and appurtenances including and downstream of City
Manhole 14-49 to a suitable location and point of connection to the City
sewer utilities downstream of City Manhole 14-49D on 224th St SW. The
City’s estimated share of the Project is twenty-two percent (22%) of
construction cost, including applicable sales tax. The corresponding
estimated City share of construction, including sales tax, is $46,000.
b. [Add details…].
c. [Add details…].
3. Construction Engineering and Management. The City shall reimburse the
District for the City’s prorated share of the District’s actual outside costs for
construction engineering and management of the Project. The City’s prorated
share of the construction engineering and management costs shall be
computed by multiplying the District’s actual outside costs for construction
engineering and management times the percentage of the construction contract
costs that the City’s utilities work is of the total construction contract costs for
the Project, then multiplying the resultant times the same percentage share as
in Section 4 above. The City share shall be twenty-two percent (22%) of the
construction engineering and management, not to exceed $2,970.00 without
prior approval by adopted change order, which approval shall not be
unreasonably withheld. The estimated costs to the City for the outside
construction engineering and management is approximately
$___________$2,970.
3.4.
B. Respond promptly to information requests submitted by the District or its agents
regarding the water and sewersewer utilities [repair/upgrade/etc.]replacement work.
C. Upon satisfactory completion of the City’s water and sewersewer utilities
[repair/upgrade/etc.]replacement work, provide written acceptance of the work to the
District.
Section 5. Obligations of the District. The District agrees to:
A. Incorporate the City’s water and sewersewer utilities [repair/upgrade/etc.]replacement
work into the construction plans, specifications and contract documents for the
Project.
B. Assume responsibility for constructing the City’s water and sewersewer utilities
[repair/upgrade/etc.]replacement work in accordance with the plans, specifications
and contract documents, including but not limited to securing all necessary
Formatted: Superscript
Packet Page 238 of 393
Interlocal Agreement for 224th Street SW Sewerline Replacement Project
Page 4 of 7 May 25, 2012
consultants, contractors and subcontractors. All construction contracts shall be
procured through a formal competitive bidding process consistent with applicable
State law.
C. Submit to the City written invoices for payment in accordance with Section 6.
Include copies of invoices or other documentation from consultants and/or contractors
clearly indicating the City’s portion of the invoices.
D. Assume lead agency status and responsibility for applying for and obtaining any and
all regulatory permits necessary to complete the Project, including but not limited to
right-of-way, SEPA and NEPA permits.
E. Provide City personnel reasonable access to the Project’s construction area for
purposes of inspecting and monitoring the progress of the work performed on the
City’s water and sewersewer utilities [repair/upgrade/etc.]replacement work.
F. Respond promptly to information requests submitted by the City or its agents
regarding the Project.
Section 6. Payment Schedule. The Parties agree to the following billing and payment
schedule:
A. The actual costs incurred by the District to incorporate the design prepared by the
City’s engineering consultant for the City’s water and sewersewer utilities
[repair/upgrade/etc.]replacement work into the construction plans, specifications and
contract documents for the Project has been determined estimated to be
$4,906.00_____________. The City shall tender payment to the District in the form
of a check, money order or other certified funds, for actual costs incurred, for work
approved by City, which approval shall not be unreasonably withheld in this amount
within 30 days of after the invoice is submitted to the City.execution of this
Agreement.
B. For construction contract costs and for construction engineering and management
costs incurred by the District for the City’s utilities work on the Project, the District
shall within thirty (30) days submit an invoice to the City for the City’s share of said
expenses for the City’s utilities work. Said invoice shall contain a reasonably detailed
explanation of the methodology utilized by the District in determining the City’s
share of each expense. To the extent reasonably possible, the District shall document
and tabulate separately the actual quantities of work installed to clearl y identify the
City’s portion of the Project construction costs for the City’s utilities work.
C. Within thirty (30) days of receiving any invoice pursuant to subsection 6.B, the City
shall tender payment to the District in the form of a check, money order or other
certified funds for the invoiced amount for work approved by the City, which
approval shall not be unreasonably withheld..
Packet Page 239 of 393
Interlocal Agreement for 224th Street SW Sewerline Replacement Project
Page 5 of 7 May 25, 2012
D. In the event that the Parties disagree regarding the City’s share of any expense
incurred by the District regarding the Project, the Parties may agree to submit the
question for resolution by a mediator or arbitrator acceptable to both Parties.
Section 7. City Reserves Right to Accomplish Work. If the contractor’s bid for
construction for the City’s water and sewersewer utilities [repair/upgrade/etc.]replacement work
is unacceptable to the City for any reason, the City reserves the right to perform the City’s water
and sewersewer utilities [repair/upgrade/etc.]replacement work through means separate from the
District’s construction contract, PROVIDED that by so doing, the City’s work does not in any
way delay, disrupt or otherwise negatively impact the District’s contract work for the Project or
increase the costs to the District therefore. If the City’s accomplishment of its utilities work
separately does delay, disrupt or otherwise negatively impact the District’s contract work for the
Project or increase the cost to the District therefore, the City shall reimburse the District for all
such increased costs incurred by the District.
Section 8. Ownership and Disposition of Property. The City’s water and sewersewer
utilities [repair/upgrade/etc.]replacement work done pursuant to this Agreement shall become
and remain the exclusive property of the City upon completion. All other work constructed
under the Project shall become and remain the exclusive property of the District upon
completion.
Section 9. Administration; No Separate Entity Created. The General Manager for the
District shall serve as the administrator of this Agreement. No separate legal entity is formed by
this Agreement.
Section 10. Release, Indemnification and Hold Harmless Agreement. Each Party to this
Agreement shall be responsible for its own negligent and/or wrongful acts or omissions, and
those of its own agents, employees, representatives, contractors or subcontractors, to the fullest
extent required by the laws of the State of Washington. Each Party agrees to protect, indemnify
and save the other Party harmless from and against any and all such liability for injury or damage
to the other Party or the other Party’s property, and also from and against all claims, demands
and causes of action of every kind and character arising directly or indirectly, or in any way
incident to, in connection with, or arising out of work performed under the terms hereof, caused
by its own fault or that of its agents, employees, representatives, contract ors or subcontractors.
The District specifically promises to indemnify the City against claims or suits brought
under Title 51 RCW by its own employees, contractors or subcontractors, and waives any
immunity that the District may have under that title with respect to, but only to, the limited
extent necessary to indemnify the City. The District shall also indemnify and hold the City
harmless from any wage, overtime or benefit claim of any District employee, agent,
representative, contractor or subcontractor performing services under this Agreement. The
District further agrees to fully indemnify the City from and against any and all costs of defending
any such claim or demand to the end that the City is held harmless therefrom.
Section 11. Governing Law and Venue. This Agreement shall be governed by the laws
of the State of Washington. Any action arising out of this Agreement shall be brought in
Snohomish County Superior Court.
Packet Page 240 of 393
Interlocal Agreement for 224th Street SW Sewerline Replacement Project
Page 6 of 7 May 25, 2012
Section 12. No Employment Relationship Created. The Parties agree that nothing in this
Agreement shall be construed to create an employment relationship between the City and any
employee, agent, representative or contractor of the District, or between the District and any
employee, agent, representative or contractor of the City.
Section 13. No Third Party Rights. This Agreement is intended for the sole and
exclusive benefit of the Parties hereto and no third party rights are created by this Agreement.
Section 14. Notices. Notices to the District shall be sent to the following address:
Olympic View Water and Sewer District
General Manager
23725 Edmonds Way
Edmonds, WA 98026
Notices to the City shall be sent to the following address:
City of Edmonds
City Engineer
121 Fifth Avenue N
Edmonds, WA 98020
Section 15. Duty to File Agreement with County Auditor. The District shall, after this
Agreement is executed by both Parties, file this Agreement with the Snohomish County Auditor.
Section 16. Integration. This document constitutes the entire embodiment of the
Agreement between the Parties and, unless modified in writing by an amendment to this
Interlocal Agreement signed by the Parties hereto, shall be implemented as described above.
Section 17. Non-Waiver. Waiver by any Party of any of the provisions contained with in
this Agreement, including but not limited to any performance deadline, shall not be construed as
a waiver of any other provision.
OLYMPIC VIEW WATER & SEWER DISTRICT
By:_____________________________
[NAME],Lynne Danielson, General Manager
Date:_____________________________
Packet Page 241 of 393
Interlocal Agreement for 224th Street SW Sewerline Replacement Project
Page 7 of 7 May 25, 2012
STATE OF WASHINGTON )
)ss
COUNTY OF SNOHOMISH )
On this day, personally appeared before me ,
the General Manager of OLYMPIC VIEW WATER AND SEWER DISTRICT and stated that he
is authorized to sign this instrument on behalf of said company for the uses and purposes therein
mentioned.
SUBSCRIBED AND SWORN TO before me this _____ day of __________, 2012.
NOTARY PUBLIC
Print Name
My commission expires:
CITY OF EDMONDS
By:____________________________
David O. Earling, Mayor
Date:_____________________________
ATTEST:
_____________________________
Sandra S. Chase, City Clerk
APPROVED AS TO FORM:
_____________________________
Office of the City Attorney
Packet Page 242 of 393
AM-5066 4. O.
City Council Meeting
Meeting Date:08/21/2012
Time:Consent
Submitted By:Pamela Randolph
Department:Wastewater Treatment Plant
Committee: Finance Type: Action
Information
Subject Title
Report on bids opened July 31, 2012 for the A-Basin Upgrade Project and award of contract to Moon
Construction Co. Inc. ($174,530.96 including sales tax).
Recommendation
Council to award contract to Moon Construction Co. Inc for $174,530. This item was approved by the
Parks Planning and Public Works Committee on Aug 14, 2012.
Previous Council Action
On March 22, 2012 Council Authorized a Request for Bids.
Narrative
Using the Small Works contract procedures, on July 31 2012, the City received 2 bids for the A- Basin
Upgrade Project. The bids ranged from a low of $113,223 to a high of $175,530.96, including sales tax.
The bid tabulation summary is attached as Exhibit 1. Gary Harper Construction submitted the low
responsive bid in the amount of $113,223.00, including sales tax. On August 9, 2012, Gary Harper
Construction withdrew their bid. Moon Construction Co. Inc. is now the low responsive bid in the amount
of $174,530.96, including tax. The engineer’s estimate was $165,345.00.
This project is one of several energy saving projects that the Treatment plant is performing this year. This
project has a Snohomish County Public Utility District incentive of up to $50,000. This project will also
improve our process and allow us to make a cleaner effluent.
The project costs are being funded by the 414 Wastewater Capital Fund.
Attachments
A Basin Bid Tabulation
Form Review
Inbox Reviewed By Date
City Clerk Sandy Chase 08/15/2012 04:01 PM
Mayor Dave Earling 08/16/2012 08:39 AM
Finalize for Agenda Linda Hynd 08/16/2012 12:19 PM
Form Started By: Pamela Randolph Started On: 08/15/2012 03:54 PM
Packet Page 243 of 393
Final Approval Date: 08/16/2012
Packet Page 244 of 393
Packet Page 245 of 393
AM-5065 4. P.
City Council Meeting
Meeting Date:08/21/2012
Time:Consent
Submitted By:Pamela Randolph
Department:Wastewater Treatment Plant
Committee: Finance Type: Action
Information
Subject Title
Report on bids opened August 2, 2012 for the Building Roof Replacement Project and award of contract
to Kruger Sheet Metal ($344,925 including sales tax).
Recommendation
Council to award contract to Kruger Sheet Metal in the amount of $344,925. This item was approved by
the Parks Planning and Public Works Committee on Aug 14, 2012.
Previous Council Action
On March 22, 2012 Council Authorized a Request for Bids.
Narrative
Using the Advertised Bid contract procedures, on August 2, 2012, the City received 7 bids for the
Building Roof Replacement Project. The bids ranged from a low of $344,925 to a high of $601,155,
including sales tax. The bid tabulation summary is attached as Exhibit 1. Kruger Sheet Metal submitted
the low responsive bid in the amount of $344,925, including sales tax. The engineer’s estimate was
$362,007.
This project will replace the roofs on three of the plants processing building. The existing roofs are
leaking.
The project costs are being funded by the 414 Wastewater Capital Fund.
Attachments
Bid Tabulation
Form Review
Inbox Reviewed By Date
City Clerk Sandy Chase 08/15/2012 04:01 PM
Mayor Dave Earling 08/16/2012 08:40 AM
Finalize for Agenda Linda Hynd 08/16/2012 12:19 PM
Form Started By: Pamela Randolph Started On: 08/15/2012 03:53 PM
Final Approval Date: 08/16/2012
Packet Page 246 of 393
NOTE: Bidder agrees to perform all work described in the specifications and as shown
on the plans for the following unit prices. In cases of discrepancies, the unit prices
govern. Unit prices for all items, all extensions and total amount of bid shall be in figures only
Item Qty Unit Description Unit Price Total Price
1 1 LS Mobilization/Demobilization 4,000.00$ 4,000.00$
2 1 LS
Modified Membrane Roof for Bldgs
100,300 and 600 $ 320,000.00 321,500.00$
3 1 LS Contract Closeout 5,100.00$ 5,100.00$
Subtotal 330,600.00$
9.5% Tax 31,407.00$
TOTAL 362,007.00$
Item Qty Unit Description Unit Price Total Price
1 1 LS Mobilization/Demobilization 2,000.00$ 2,000.00$
2 1 LS
Modified Membrane Roof for Bldgs
100,300 and 600 $ 310,000.00 $ 310,000.00
3 1 LS Contract Closeout 3,000.00$ 3,000.00$
Subtotal 315,000.00$
9.5% Tax 29,925.00$
TOTAL 344,925.00$
Item Qty Unit Description Unit Price Total Price
1 1 LS Mobilization/Demobilization 20,463.00$ 20,463.00$
2 1 LS
Modified Membrane Roof for Bldgs
100,300 and 600 $ 377,679.00 $ 377,679.00
3 1 LS Contract Closeout 16,370.00$ 16,370.00$
Subtotal 414,512.00$
9.5% Tax 39,378.64$
TOTAL 453,890.64$
Kruger Sheet Metal
Engineers Estimate
Wright Roofing
Edmonds WWTP Reroofing Project
c383
Packet Page 247 of 393
Item Qty Unit Description Unit Price Total Price
1 1 LS Mobilization/Demobilization 6,270.00$ 6,270.00$
2 1 LS
Modified Membrane Roof for Bldgs
100,300 and 600 $ 416,430.00 $ 416,430.00
3 1 LS Contract Closeout 6,270.00$ 6,270.00$
Subtotal 428,970.00$
9.5% Tax 40,752.15$
TOTAL 469,722.15$
Item Qty Unit Description Unit Price Total Price
1 1 LS Mobilization/Demobilization 6,850.00$ 6,850.00$
2 1 LS
Modified Membrane Roof for Bldgs
100,300 and 600 $ 428,018.00 $ 428,018.00
3 1 LS Contract Closeout 1,209.00$ 1,209.00$
Subtotal 436,077.00$
9.5% Tax 41,427.32$
TOTAL 477,504.32$
Item Qty Unit Description Unit Price Total Price
1 1 LS Mobilization/Demobilization 6,240.00$ 6,240.00$
2 1 LS
Modified Membrane Roof for Bldgs
100,300 and 600 $ 469,753.00 $ 469,753.00
3 1 LS Contract Closeout 2,600.00$ 2,600.00$
Subtotal 478,593.00$
9.5% Tax 45,466.34$
TOTAL 524,059.34$
Item Qty Unit Description Unit Price Total Price
1 1 LS Mobilization/Demobilization 5,300.00$ 5,300.00$
2 1 LS
Modified Membrane Roof for Bldgs
100,300 and 600 $ 495,754.00 $ 495,754.00
3 1 LS Contract Closeout 2,650.00$ 2,650.00$
Subtotal 503,704.00$
9.5% Tax 47,851.88$
TOTAL 551,555.88$
Tecta America
Lloyd a. Lynch Inc.
Meyer Brothers Roofing
Snyder Roofing
Packet Page 248 of 393
Item Qty Unit Description Unit Price Total Price
1 1 LS Mobilization/Demobilization 20,000.00$ 20,000.00$
2 1 LS
Modified Membrane Roof for Bldgs
100,300 and 600 $ 524,000.00 $ 524,000.00
3 1 LS Contract Closeout 5,000.00$ 5,000.00$
Subtotal 549,000.00$
9.5% Tax 52,155.00$
TOTAL 601,155.00$
Scholten Roofing
Packet Page 249 of 393
AM-5067 4. Q.
City Council Meeting
Meeting Date:08/21/2012
Time:Consent
Submitted For:Ed Sibrel Submitted By:Megan Cruz
Department:Engineering
Committee: Planning, Parks, Public Works Type: Action
Information
Subject Title
Authorization to award a construction contract to Northshore Paving, Inc. in the amount of $140,251.23
for the 2012 Waterline Overlay Project.
Recommendation
Award contract.
Previous Council Action
On April 17, 2012, City Council authorized the Request for Bids for construction services for the 2012
Waterline Overlay Project.
On August 14, 2012, the Planning, Parks and Public Works committee reviewed this item and
recommended it be placed on the consent agenda for approval.
Narrative
On August 16, 2012, the City received one quotation in the amount of $140,251 from Northshore Paving,
Inc. for the 2012 Waterline Overlay Contract. The Engineer's Estimate was $160,063. The quotations
were solicited through the small works roster process since the engineer's estimate was below $300,000.
The 2012 Waterline Overlay project is related to the newly-completed 2010 and 2011 Waterline
Replacement Projects, wherein certain roadways, in deteriorating condition will not be sufficiently
rehabilitated by usual trench-patching methods. The work is comprised of the following residential
streets: Edmonds Street from 9th Ave North to Hummingbird Park; 10th Place North from Edmonds
Street to the road end; Skyline Drive, and 192nd Street SW from 88th Avenue W west to the road end,
together with a spot grind and patch at the intersection of West Dayton Street and the entrance to Harbor
Square.
Originally, a one-lane 2” depth grind and overlay of 5th Avenue South from Elm Way to Walnut Street
was also part of the project, but a larger scale full-width overlay became possible when Federal monies
were secured, so that street will be addressed as a separate project.
Below is a summary of the estimated construction budget and the costs will be paid by the City's 412
Water Utility Fund:
Estimated Construction Budget
Construction Contract $140,251
Engineering & Construction Management $18,000
Packet Page 250 of 393
Material Services $14,000
Total Budget $28,000
Attachments
Attachment 1 - Project Site Map
Form Review
Inbox Reviewed By Date
Engineering Robert English 08/16/2012 04:21 PM
Planning Department Megan Cruz 08/16/2012 04:44 PM
Public Works Phil Williams 08/16/2012 04:45 PM
City Clerk Linda Hynd 08/16/2012 05:00 PM
Mayor Dave Earling 08/17/2012 08:46 AM
Finalize for Agenda Linda Hynd 08/17/2012 09:00 AM
Form Started By: Megan Cruz Started On: 08/15/2012 04:05 PM
Final Approval Date: 08/17/2012
Packet Page 251 of 393
Packet Page 252 of 393
AM-5069 4. R.
City Council Meeting
Meeting Date:08/21/2012
Time:Consent
Submitted For:Jeanie McConnell Submitted By:Megan Cruz
Department:Engineering
Committee: Planning, Parks, Public Works Type: Action
Information
Subject Title
Authorization for Mayor to approve acceptance and recording of Public Pedestrian Access Easements.
Recommendation
Authorize Mayor to approve acceptance and recording of Public Pedestrian Access Easements.
Previous Council Action
On August 14, 2012, the Planning, Parks and Public Works committee reviewed this item and
recommended it be placed on the consent agenda for approval.
Narrative
The City of Edmonds approved civil construction plans for the Edmonds Way Apartments located at
23020 & 23014 Edmonds Way on August 2, 2011. Construction for the development was completed and
accepted by Engineering on July 13, 2012. As a condition of approval the subject development was
required to construct sidewalk improvements along Edmonds Way and 232nd property frontages. In
order to establish proper sidewalk alignment along 232nd St SW and maintain clearances around existing
utilities on Edmonds Way, a portion of the proposed sidewalk was located on private property and
therefore a public pedestrian easement is required.
Attachments
Attachment 1 - Public Pedestrian Access Easement
Form Review
Inbox Reviewed By Date
Engineering Robert English 08/16/2012 10:46 AM
Public Works Phil Williams 08/16/2012 12:04 PM
City Clerk Linda Hynd 08/16/2012 12:14 PM
Mayor Dave Earling 08/16/2012 12:28 PM
Finalize for Agenda Linda Hynd 08/16/2012 12:53 PM
Form Started By: Megan Cruz Started On: 08/15/2012 04:44 PM
Final Approval Date: 08/16/2012
Packet Page 253 of 393
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AM-5070 4. S.
City Council Meeting
Meeting Date:08/21/2012
Time:Consent
Submitted For:Rob English Submitted By:Robert English
Department:Engineering
Committee: Planning, Parks, Public Works Type: Action
Information
Subject Title
Authorization for Mayor to sign Supplemental Agreement No. 2 with Parametrix, Inc. for the Main St.
Decorative Lighting and Sidewalk Enhancements Project.
Recommendation
Authorize Mayor to sign Supplemental Agreement No. 2.
Previous Council Action
On May 22, 2012, the City Council approved Supplemental Agreement No. 1 with Parametrix for design
services on the Main Street (5th Ave - 6th Ave) Decorative Lighting and Sidewalk Enhancements Project.
On December 6, 2011, the City Council approved a Professional Services Agreement with Parametrix for
design services on the Main Street (5th Ave - 6th Ave) Decorative Lighting and Sidewalk Enhancements
Project.
On November 7, 2011, the CSDS Committee reviewed and recommended approval of a Professional
Services Agreement with Parametrix for design services on the Main Street (5th Ave - 6th Ave)
Decorative Lighting and Sidewalk Enhancements Project.
On August 14, 2012, the Planning, Parks and Public Works committee reviewed this item and
recommended it be placed on the consent agenda for approval.
Narrative
The proposed Supplemental Agreement No. 2 will provide professional engineering services
during construction of the Main Street improvements between 5th and 6th Avenues. The scope of work
includes reviewing contractor submittals, responding to requests for information, reviewing contractor
work plans, site meetings and providing design assistance on contract change orders. The total cost of the
Supplemental Agreement is $24,140 and the current project funds will be used to pay for these services.
Background:
In 2010, the City was successful in securing a $725,000 grant to add historic decorative street lighting and
replace sidewalks, curb and gutter on Main Street between 5th and 6th Avenues. The grant is funded by
the federal transportation enhancement program and a local match is not required. The project will install
new light poles and decorative poles for planter baskets and artist made elements. The new sidewalk will
improve pedestrian safety by replacing sidewalk that has been displaced by existing street trees along the
corridor. The existing street trees will be removed due to the damage they are causing to the surrounding
Packet Page 259 of 393
infrastructure and replaced with new street trees that are better suited for this location.
In addition to the federal grant, the City received a direct appropriation of $500,000 from the State
Legislature in April 2012 to add more improvements and enhance the project. These improvements
include street furniture, a mid-block pedestrian crossing, relocation of overhead power to an adjacent
alley, street pavement reconstruction and use of low impact stormwater devices and materials.
In December 2011, the City executed a professional services agreement with Parametrix to complete the
final design and contract documents. The scope of services included preparing the final design plans,
contract specifications, cost estimates, geotechnical report, environmental documents and acquisition of
temporary construction easements. The consultant's fee for the agreement was $188,957 with a
management reserve of $15,000 for unexpected design issues and changes.
During the design phase, additional work was required to design and detail a screen wall in front of the
vacant lot next to Starbuck's, develop and evaluate three street light configurations, perform additional
coordination for streetscape elements and design and detail foundations for the street lights and flower
poles. The $15,000 management reserve was used to pay for these services.
Attachments
Parametrix Supplemental Agrmt. #2
Form Review
Inbox Reviewed By Date
Engineering Robert English 08/16/2012 10:59 AM
Public Works Phil Williams 08/16/2012 12:04 PM
City Clerk Linda Hynd 08/16/2012 12:14 PM
Mayor Dave Earling 08/16/2012 12:26 PM
Finalize for Agenda Linda Hynd 08/16/2012 12:53 PM
Form Started By: Megan Cruz Started On: 08/15/2012 04:57 PM
Final Approval Date: 08/16/2012
Packet Page 260 of 393
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AM-5071 4. T.
City Council Meeting
Meeting Date:08/21/2012
Time:Consent
Submitted For:Pam Lemcke Submitted By:Megan Cruz
Department:Engineering
Committee: Planning, Parks, Public Works Type: Action
Information
Subject Title
Report on bids opened August 9, 2012 for the Lift Station Rehabilitation Project and award of contract to
Razz Construction in the amount of $3,872,095.20.
Recommendation
Award contract.
Previous Council Action
On November 3, 2008, Council authorized Staff to advertise a Request for Qualifications (RFQ) for
design services for the Sewer Lift Stations Rehabilitation Project.
On July 21, 2009 Council authorized the Mayor to sign a professional services agreement with CHS
Engineers, LLC for design services for the Sewer Lift Stations Rehabilitation Project.
On May 17, 2011 Council authorized staff to advertise for construction bids for the Sewer Lift Station
Rehabilitation Project.
On November 15, 2011, Council approved Addendum No. 1 to the Professional Services Agreement with
CHS Engineers, LLC.
On June 19, 2012 Council authorized for Mayor to sign Addendum No. 2 to the Professional Services
Agreement with CHS Engineers, LLC.
On August 14, 2012, the Planning, Parks and Public Works committee reviewed this item and
recommended it be placed on the consent agenda for approval.
Narrative
On August 9, 2012, the City received four bids for the Lift Station Rehabilitation Project. The low
bidder is Razz Construction with a bid of $3,872,095 to construct the project. The Engineer’s Estimate
was $3,446,337. The bid tabulation summary is attached as Exhibit 1.
The 2006 Sanitary Sewer Comprehensive Plan identified the need to refurbish and upgrade nine existing
sewer lift (pump) stations constructed in the 1960's and 1970's as part of the City’s 6-year Capital
Improvement Program. The existing mechanical and electrical equipment that operate these stations are
obsolete and need to be replaced to prevent pump failures, reduce the risk of sewage overflows and
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reduce maintenance costs. The piping and ventilation will also be upgraded to improve the operation of
the lift stations.
Below is a summary of the estimated construction budget:
Estimated Construction Budget
Construction Contract $3,872,095
Engineering & Construction Management $540,000
Testing Lab Services $45,000
Contingency 10%$387,000
Total Budget $4,844,095
The costs will be paid by the City's 412 Utility Fund. Construction is anticipated to begin in fall 2012 and
continue through 2013.
Attachments
Attachment 1 - Bid Tab
Attachment 2 - Site Map
Form Review
Inbox Reviewed By Date
Engineering Robert English 08/16/2012 03:48 PM
Public Works Kody McConnell 08/16/2012 03:49 PM
City Clerk Linda Hynd 08/16/2012 04:09 PM
Mayor Dave Earling 08/17/2012 08:45 AM
Finalize for Agenda Linda Hynd 08/17/2012 09:00 AM
Form Started By: Megan Cruz Started On: 08/15/2012 04:58 PM
Final Approval Date: 08/17/2012
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8/9/2012 4 Bids Received Exhibit 1
BI #Item Description Quantity Unit Unit Price Total Price Unit Price Total Price Unit Price Total Price Unit Price Total Price Unit Price Total Price
1 Mobilization 1 LS $147,000 $147,000 $424,000 $424,000 $119,500 $119,500 $296,000 $296,000 $150,000 $150,000
2 Shoring/Trench Safety 1 LS $10,000 $10,000 $29,000 $29,000 $13,000 $13,000 $500 $500 $5,000 $5,000
3 Traffic Control 1 LS $15,000 $15,000 $30,000 $30,000 $51,000 $51,000 $21,000 $21,000 $10,000 $10,000
4 Lift Station No. 3 Rehabilitation, Complete, Tested and Ready for Service 1 LS $315,040 $315,040 $345,000 $345,000 $408,100 $408,100 $400,000 $400,000 $525,000 $525,000
5 Lift Station No. 4 Rehabilitation, Complete, Tested and Ready for Service 1 LS $384,498 $384,498 $535,000 $535,000 $543,100 $543,100 $550,000 $550,000 $575,000 $575,000
6 Lift Station No. 5 Rehabilitation, Complete, Tested and Ready for Service 1 LS $171,054 $171,054 $191,000 $191,000 $261,100 $261,100 $250,000 $250,000 $325,000 $325,000
7 Lift Station No. 9 Rehabilitation, Complete, Tested and Ready for Service 1 LS $349,477 $349,477 $360,000 $360,000 $456,400 $456,400 $450,000 $450,000 $507,000 $507,000
8 Lift Station No. 10 Rehabilitation, Complete, Tested and Ready for Service 1 LS $408,257 $408,257 $445,000 $445,000 $505,800 $505,800 $520,000 $520,000 $542,000 $542,000
9 Lift Station No. 11 Rehabilitation, Complete, Tested and Ready for Service 1 LS $176,243 $176,243 $225,000 $225,000 $272,400 $272,400 $310,000 $310,000 $319,000 $319,000
10 Lift Station No. 12 Rehabilitation, Complete, Tested and Ready for Service 1 LS $286,564 $286,564 $316,000 $316,000 $413,100 $413,100 $435,000 $435,000 $472,000 $472,000
11 Lift Station No. 14 Rehabilitation, Complete, Tested and Ready for Service 1 LS $183,263 $183,263 $203,000 $203,000 $234,800 $234,800 $275,000 $275,000 $280,000 $280,000
12 Lift Station No. 15 Rehabilitation, Complete, Tested and Ready for Service 1 LS $160,604 $160,604 $195,000 $195,000 $259,200 $259,200 $270,000 $270,000 $280,000 $280,000
13 Force Main Replacement by Sliplining 755 LF $160 $120,800 $40 $30,200 $93 $70,026 $50 $37,750 $55 $41,525
14 Force Main Replacement by Pipebursting 1,469 LF $160 $235,040 $65 $95,485 $39 $56,924 $106 $155,714 $150 $220,350
15 Force Main Replacement by Open Cut Trench 315 LF $200 $63,000 $77 $24,255 $87 $27,405 $73 $22,995 $75 $23,625
16 Water Main Replacement by Open Cut Trench 256 LF $250 $64,000 $120 $30,720 $131 $33,536 $160 $40,960 $275 $70,400
17 Imported Backfill Material 1,900 Ton $25 $47,500 $25 $47,500 $17 $31,825 $26 $49,400 $24 $45,600
18 Record Drawing Submittal 1 LS $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000
Subtotal $3,147,340.00 $3,536,160.00 $3,767,216.00 $4,094,319.00 $4,401,500.00
9.5% Tax $298,997.30 $335,935.20 $357,885.52 $388,960.31 $418,142.50
Total $3,446,337.30 $3,872,095.20 $4,125,101.52 $4,483,279.31 $4,819,642.50
McClure
BID TAB - Lift Station Rehabiltation - E9GA/c304
Engineers Estimate RAZZ Construction I and E Construction Derian
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AM-5073 4. U.
City Council Meeting
Meeting Date:08/21/2012
Time:Consent
Submitted For:Pam Lemcke Submitted By:Megan Cruz
Department:Engineering
Committee: Planning, Parks, Public Works Type: Action
Information
Subject Title
Authorization to approve easements for the Sewer Lift Station Rehabilitation Project.
Recommendation
Authorize staff to approve easements.
Previous Council Action
On August 14, 2012, the Planning, Parks and Public Works committee reviewed this item and
recommended it be placed on the consent agenda for approval.
Narrative
The Sewer Lift Station Rehabilitation Project requires 3 temporary construction easements for Lift
Station #4, 5 and 10. Lift Station #4 and # 10 are located on Talbot Road north of Olympic View Drive
and Lift Station #5 is on private property off of 3rd Ave near City Park. The City has received signed
easements from the property owners. Attachment 1 is the signed Temporary Construction Easements.
Attachments
Attachment 1 - Temp Construction Easements
Attachment 2 - Site Map
Form Review
Inbox Reviewed By Date
Engineering Robert English 08/16/2012 11:19 AM
Public Works Phil Williams 08/16/2012 12:04 PM
City Clerk Linda Hynd 08/16/2012 12:14 PM
Mayor Dave Earling 08/16/2012 12:25 PM
Finalize for Agenda Linda Hynd 08/16/2012 12:53 PM
Form Started By: Megan Cruz Started On: 08/15/2012 05:13 PM
Final Approval Date: 08/16/2012
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AM-5039 4. V.
City Council Meeting
Meeting Date:08/21/2012
Time:Consent
Submitted By:James Lawless
Department:Police Department
Committee: Public Safety, Personnel Type: Action
Information
Subject Title
Renew Domestic Violence Coordinator Position with the City of Mill Creek.
Recommendation
Approval by full Council and forward to the Mayor for signature.
Previous Council Action
Review by Public Safety/Personnel Committee on 8/14/12 with recommendation to forward to full
Council for approval via consent agenda.
Narrative
Since January 2007, the city of Edmonds and the City of Mill Creek by interlocal agreement have shared
services of a Domestic Violence Coordinator. The incumbent is a part-time City of Edmonds employee
who has spent approximately 2/3 time here at Edmonds, with the balance at Mill Creek. This allocation
between Mill Creek and Edmonds was based on the previous interlocal agreement which expires July 24,
2012. Representative duties are to provide coordination of domestic violence related cases between the
victim, police department, prosecuting attorney’s office and courts of jurisdiction. Additional duties
include community education on domestic violence issues and training of department personnel relative
to domestic violence. Work is performed in a support position for and within the police department in a
civilian capacity. Our experience is that a Domestic Violence Coordinator can provide an effective level
of service to DV victims, and to the overall prosecution effort, that is difficult to match absent such a
designated person. The employee would be supervised by the Edmonds Police Department under Support
Services. The police department is requesting authorization to continue the agreement with Mill Creek as
both agencies believe this is in the best interest of our citizens. The position will be covered under the
terms of the current Edmonds Police Officers’ Association contract. Funding for this position is already
provided for in the current General Fund Administrative Services.
The ILA has been reviewed by the City Attorney and is approved as to form.
Attachments
Edmonds/Mill Creek DV Coordinator ILA
Form Review
Inbox Reviewed By Date
City Clerk Sandy Chase 08/15/2012 09:02 AM
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Mayor Dave Earling 08/15/2012 10:15 AM
Finalize for Agenda Sandy Chase 08/15/2012 11:33 AM
Form Started By: James Lawless Started On: 08/15/2012 08:23 AM
Final Approval Date: 08/15/2012
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1
INTERLOCAL AGREEMENT BETWEEN THE CITY OF EDMONDS, WASHINGTON
AND THE CITY OF MILL CREEK, WASHINGTON
FOR A DOMESTIC VIOLENCE COORDINATOR
THIS INTERLOCAL AGREEMENT (“Agreement”) is made and entered into on this 21st day of August,
2012, by and between the CITY OF EDMONDS, a Washington municipal corporation (hereinafter
referred to as “Edmonds”) and the CITY OF MILL CREEK, Washington municipal corporation
(hereinafter referred to as “Mill Creek”), each party having been duly organized and existing under the
laws of the State of Washington.
RECITALS
WHEREAS, Edmonds and Mill Creek each require services of a Domestic Violence Coordinator
to assist the Prosecutor and victims of domestic violence in each City;
WHEREAS, Edmonds is authorized by law to hire and retain an employee to provide domestic
violence coordination services to assist victims and the City Prosecutor in domestic violence cases for the
Municipal Court;
WHEREAS, Edmonds continues to require the domestic violence Coordinator services for the
benefit of Edmonds.
WHEREAS, Edmonds is amenable to allowing Mill Creek to compensate Edmonds in exchange
for receiving services that will be performed by the Edmonds Domestic Violence Coordinator under the
employment, direction, and supervision of Edmonds;
WHEREAS, RCW 39.34.080 and other Washington laws authorize any public agency to contract
with another agency to perform services and activities that each such public agency is authorized by law
to perform;
WHEREAS, Edmonds and Mill Creek have considered the costs for such services and skills
required, and determined it is in each of their best interest to enter into this agreement as authorized and
provided for by RCW 39.34.080 and other Washington law to share such services in cooperation with
each other; and
WHEREAS, this interlocal Agreement was authorized by the Edmonds City Council on August
21, 2012 and the Mill Creek City Council on _______________, 2012.
NOW THEREFORE, in consideration of the above and foregoing recitals, the payments to be
made, the mutual promises and covenants herein contained, and for other good and valuable
considerations, the parties hereto agree as follows:
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1. Purpose: This agreement is for Edmonds to provide the following services to Mill Creek (and as
itemized further in Attachment A):
a. The Domestic Violence Coordinator (hereinafter referred to as “DVC”) is employed by
Edmonds at all times, and is under the direction, supervision, and control of Edmonds.
b. In return for compensation, Edmonds shall direct the DVC to provide Mill Creek with
services for approximately 33% of the total work time by the DVC at mutually agreed
upon times and days. Both parties accept minor variation to the 66% of the total time to
Edmonds or 33% of the total time to Mill Creek. It is considered impractical to insure
precise distribution due to the variation of workload requirements on any particular day,
and distribution of holidays, sick, leave, and vacation days.
c. As the employer, Edmonds shall provide an office and all supplies necessary for the
DVC’s work. At the convenience of Mill Creek, Mill Creek may also provide an
alternative workspace in Mill Creek.
d. The DVC will work under Edmonds’ rules and directions. In the event that there is
conflict between Edmonds’ personnel activities and rules, and Mill Creek’s, then
Edmonds’ will prevail.
2. Duration: The term of the Agreement shall be from August 21, 2012 through December 31,
2017. The Agreement may be renewed for successive periods of five years, upon approval by
each respective City Council at the time of renewal.
3. Contacts: Notice regarding the Agreement terms, conditions, rates, or other communications
shall be addressed to:
City of Edmonds
Assistant Chief of Police
250 5th Avenue North
Edmonds, WA 98020
City of Mill Creek
Chief of Police
15728 Main Street
Mill Creek, WA 98012
4. Compensation from Mill Creek
a. For 2012, Mill Creek shall pay Edmonds an amount not to exceed $10,920.68, in
monthly installments of $910.06 as billed to Mill Creek by Edmonds, as its share of
the DVC yearly salary and benefits. Should the DVC position be vacant for a portion
of the month, Edmonds shall pro-rate the invoice accordingly.
Mill Creek understands that the DVC position is represented by Edmonds Police
Officers Association, Staff Support Group. Additionally, the salary for the position is
governed by the current Collective Bargaining Agreement (CBA) between the EPOA
and Edmonds and may increase as a result of negotiated Cost-of-Living Adjustments
(COLA), step increases, longevity pay, and pro-rated increases associated with the
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1% accreditation premium. Mill Creek further understands that Edmonds has
recently concluded negotiations with the EPOA and that the new CBA calls for a
1.5% salary increase. That increase is reflected in the amount stated above, but is
greater than the amount quoted in the letter dated October 25, 2011. Mill Creek will
be invoiced for its pro-rata share of all retroactive pay and benefits (Social Security,
L&I, and PERS 2) that may be due based on the new rate of pay for the DVC.
b. Edmonds will send the monthly invoice to the Mill Creek Chief of Police.
c. Should Mill Creek require services under the Agreement that require overtime pay
under Edmonds’ rules, Edmonds shall pay the overtime pay to the DVC and invoice
Mill Creek for reimbursement as soon as such costs are known to Edmonds.
d. In future budget cycles, Edmonds shall notify Mill Creek of any anticipated DVC
yearly salary and benefits rate increases, as described in Section 4(a), by October 15th
of the year preceding the effective date of any change. By budgeting sufficient funds
to pay the increased yearly salary rate, Mill Creek will be deemed to have approved
the change and the rate charged to Mill Creek under this Interlocal Agreement, which
shall thereby be deemed amended.
5. Record Keeping: Edmonds agrees to maintain records relative to the DVC employment, and to
make such records available to Mill Creek upon request.
6. Indemnification and Insurance: Edmonds shall indemnify Mill Creek, its officers, agents and
employees, from and against any claim, damages, loses, and expenses, including but not limited
to reasonable attorney’s fees, arising from Edmonds’ performance under this Agreement;
provided, to the extent the claim, damages, losses, and expenses are caused by intentional acts of
or by the concurrent negligence of Mill Creek, its officers, agents or employees, Edmonds’
indemnification obligation hereunder shall be limited to Edmonds’ proportionate share of liability
as agreed to by the parties to this Agreement or determined by a court of competent jurisdiction.
7. Termination: This Agreement may be terminated before expiration by written notice from either
party. Termination by such notice shall become effective 90 days after receipt of notice.
8. Governing Law: The parties hereto agree that, except where expressly otherwise provided, the
laws and administrative rules and regulations of the State of Washington shall govern in any
matter relating to this Agreement.
9. Entire Agreement: This Agreement represents the entire integrated Interlocal Agreement
between Edmonds and Mill Creek and supersedes all prior negotiations, representations, or
agreements on this matter, either written or oral.
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IN WITNESS WHEREOF, the above and foregoing Agreement has been executed in duplicate
by the parties hereto and made effective on __________________, 2012.
CITY OF EDMONDS CITY OF MILL CREEK
By: ______________________ By:_______________________
Mayor Dave Earling
ATTEST/AUTHENTICATED: ATTEST/AUTHENTICATED:
________________________ _________________________
Sandra S. Chase, City Clerk
APPROVED AS TO FORM APPROVED AS TO FORM
_________________________ __________________________
Office of the City Attorney
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Attachment A
City of
EDMONDS
Washington
DOMESTIC VIOLENCE COORDINATOR – Part Time
Department: Police
Bargaining Unit: Law Support FLSA Status: Non Exempt
Revised Date: January 2012 Reports To: Sergeant
POSITION PURPOSE: Under the supervision of a sergeant, responsible for the coordination of
domestic violence related cases between victims, police department, prosecuting attorney’s office and the
Courts of jurisdiction; provides victims of domestic violence with education; assists with safety planning
and refers them to community agencies as needed for safe housing or other immediate needs; makes
recommendations to the City Prosecutor regarding case outcomes and provides input to the Municipal
Court Judge regarding issuing/terminating No Contact Orders on criminal cases; provides support to
victims at court hearings and assists victims in understanding the civil and criminal legal system; provides
information and assistance related to obtaining civil protection orders.
ESSENTIAL JOB FUNCTIONS AND RESPONSIBILITIES:
The following duties ARE NOT intended to serve as a comprehensive list of all duties performed by all employees in
this classification, only a representative summary of the primary duties and responsibilities. Incumbent(s) may not
be required to perform all duties listed and may be required to perform additional, position-specific duties.
• Supports, educates and assists victims of domestic violence through the criminal proceedings in
municipal and superior courts; provides information regarding criminal justice procedures and
appears with domestic violence victims at arraignments, pre-trial hearings, trials and other court
hearings as deemed necessary.
• Provides information to domestic violence victims regarding the benefits of prosecuting domestic
violence cases.
• Receives and reviews all police reports concerning domestic violence regardless if a crime has
occurred.
• Assists officers and detectives in obtaining evidence of domestic violence; takes photographs of
victims’ injuries, researches prior history of abuse and obtains medical records and document
findings in accordance with departmental policy.
• Contacts victims of domestic violence by phone to provide information or to set up appointments
to meet in person.
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• Assesses victim’s immediate needs (i.e. safe housing, income, etc.), helps victim develop a safety
plan; provides information regarding filing for and obtaining civil protection orders.
• Mails domestic violence related materials and community resource information to domestic
violence victims and meets with victims of domestic violence to provide case information,
domestic violence education, safety planning and referrals to community resources.
• Appears at court hearings related to domestic violence cases; provides input to the Prosecutor and
the Judge regarding No Contact Orders and attends arraignments and pretrial hearings.
• Updates domestic violence victims on the status of criminal cases after court hearings where
victims are not present.
• Reviews domestic violence cases with City Prosecutor to discuss best outcomes for each case and
makes charging and sentencing recommendations.
• Develops reference materials for use by court staff, prosecuting attorney and domestic violence
victims.
• Responds to telephone and walk-in requests for service and refers victims to social service or
community agencies as appropriate.
• Prepares statistical reports as directed and attends department staff meeting when requested.
• Keeps updated file information pertaining to all criminal cases via computer; communicates via
email with the Prosecutor and Probation Department regarding criminal cases and corresponds
with outside agencies and other professionals to discuss domestic violence related issues.
• Prepares required reports and other documents as required and assist in developing operational
policies and procedures. Assists in training department personnel relative to domestic violence.
• Maintains physical abilities as noted under Working Conditions (below).
• Performs other duties as assigned.
Required Knowledge of:
• Principles and dynamics of domestic violence.
• Federal, state and local laws relating to domestic violence, protection orders and No Contact Orders.
• City and department policies.
• Criminal justice system and procedures in municipal court and state court.
• Victimology and crisis intervention techniques.
• Locating and finding resources for victims’ assistance.
• Report preparation and record keeping.
• Effective communication principles and practices to include public relations.
• Current office procedures, methods, and equipment including computers and computer
applications such as word processing and spreadsheets.
• English usage, spelling, grammar and punctuation.
• Principles of business letter writing.
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Required Skill in:
• Ability to manage multiple tasks, assignments and follow-up investigations.
• Responding effectively in crisis situations with a judgment free attitude.
• Working with individuals and agencies with a variety of backgrounds and purposes.
• Familiarity with community resources and ability to make appropriate referrals.
• Working directly with adult and child victims of domestic violence.
• Testifying accurately and effectively in court.
• Interviewing victims, witnesses, and suspects.
• Interpreting and administering policies and procedures sufficient to administer, discuss, resolve,
and explain them.
• Maintaining confidentiality and communicating with tact and diplomacy.
• Effective oral and written communication principles and practices to include public relations and
customer service.
• Current office procedures, methods and equipment including computers and computer
applications affecting work.
• English usage, spelling, grammar and punctuation.
MINIMUM QUALIFICATIONS:
Education and Experience:
Preferred education and experience are an Associate’s Degree in Social or Behavioral Science, Criminal
Justice, Psychology, or related field and prior experience in the legal system working in a non-profit
victim oriented program or within the criminal justice system performing domestic violence/victims
advocacy, assisting victims, or performing crisis/counseling intervention; OR an equivalent combination
of education, training and experience.
Licenses or Certifications:
Valid Washington State Driver License.
Must be able to successfully complete and pass background check.
May be required to successfully complete and pass other examinations as required by law or by city and
department policies and/or Civil Service Commission Rules and Regulations.
WORKING CONDITIONS:
Environment:
• Standard office environment.
• Driving a vehicle to conduct work.
Physical Abilities:
• Hearing, speaking, or otherwise communicating to exchange information with others in person or
on the telephone.
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• Sitting, standing or otherwise remaining stationary for extended periods of time.
• Operating a computer keyboard and camera.
• Ascending/descending stairs and walking.
• Lifting/carrying, pushing or pulling heavy items up to 50 pounds.
• Bending at the waist, kneeling or crouching or otherwise positioning oneself to accomplish tasks.
• Operating a computer keyboard.
Hazards:
• The nature of the position can involve situations which may present a danger to personal safety.
• Exposure to infectious disease.
Incumbent Signature: ____________________________________ Date: ________________________
Department Head: _______________________________________
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AM-5048 4. W.
City Council Meeting
Meeting Date:08/21/2012
Time:
Submitted For:Dave Earling Submitted By:Carolyn LaFave
Department:Mayor's Office
Review Committee: Committee Action:
Type: Action
Information
Subject Title
Confirmation of the Mayor's appointment of Ian Duncan to the Planning Board.
Recommendation
Mayor Earling recommends Ian Duncan's confirmation to the Planning Board position of Alternate.
Previous Council Action
Narrative
The appointment of Kristiana Johnson to the City Council left Position #3 on the Planning Board vacant.
Planning Board Alternate William Ellis moved into her vacated position. This left the Alternate position
vacant. On June 7, 2012 the candidate process for this position was opened-up. Four applications were
received and Mayor Earling interviewed all four candidates. Ian Duncan was chosen by the Mayor as the
most qualified candidate to fill this position due to his architecture and planning experience. Mr. Duncan
will fill the position of Alternate through the end of 2012.
Attachments
Ian_Duncan
Form Review
Inbox Reviewed By Date
Finalize for Agenda Sandy Chase 08/15/2012 02:54 PM
Mayor Dave Earling 08/15/2012 03:05 PM
Form Started By: Carolyn LaFave Started On: 08/15/2012 01:22 PM
Final Approval Date: 08/15/2012
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AM-5044 5.
City Council Meeting
Meeting Date:08/21/2012
Time:30 Minutes
Submitted For:Shawn Hunstock Submitted By:Shawn
Hunstock
Department:Finance
Review Committee: Committee Action:
Type: Information
Information
Subject Title
Insurance Briefing from Washington Cities Insurance Authority.
Recommendation
N.A. for information only
Previous Council Action
N.A.
Narrative
Lisa Roberts from Washington Cities Insurance Authority (WCIA) will present an overview of what
WCIA is, how they are structured, a brief review of their recent financial statements, requirements for
participation by cities and other members, what types of services they provide, an overview of claims
history for Edmonds compared to our peer group, and some dos and don'ts for cities in general and
Council members specifically.
Attachments
City of Edmonds Public Officials Presentation
Form Review
Inbox Reviewed By Date
City Clerk Sandy Chase 08/15/2012 11:33 AM
Mayor Dave Earling 08/15/2012 11:49 AM
Finalize for Agenda Sandy Chase 08/15/2012 12:11 PM
Form Started By: Shawn Hunstock Started On: 08/15/2012 11:03 AM
Final Approval Date: 08/15/2012
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CITY OF EDMONDS
PUBLIC OFFICIALS PRESENTATION
Lisa Roberts, ALCM, ARM-P
WCIA Risk Services Manager
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Washington Cities Insurance Authority (WCIA) is a municipal risk pool. Its 1981 enabling
legislation allows it to perform like a private insurance company. One hundred and fifty cities
and regional entities, performing a city function like 911 dispatch agencies, self-insure each
other.
Through the use of an actuary, the group annually creates over $33 million in assessments to
cover liability and property risks. WCIA has over $147 million in assets, of which $60 million is
undesignated member reserves to handle contingencies beyond actuarially predicted events. Its
administrative budget is $4 million, handles 1,800 claims annually, and spends $6 million in
litigating a pending of 300 lawsuits.
WCIA is distinguished from an insurance company by the aggressiveness of its litigation
defense. We win outright over 71% of our lawsuits, including a police win at the U.S. Supreme
Court. To actively reduce the number of claims and lawsuits, it is aggressive in promoting
annual risk management and training requirements to each member. All employees and elected
officials are required to participate in some manner. This council orientation counts as one type
of training. Failure to participate in our systematic training program, called the COMPACT,
results in substantial peer-induced financial or coverage-related penalties.
The following graph identifies significant public official liability losses in comparison with other
city departments. In addition, the following charts present the City’s overall risk profile by
worker hour, compared to its peer members of the Pool.
Public official losses largely consist of Mayor/City Manager employment practice activity: i.e.,
management of personnel. The Council’s losses consist of land use issues and interference with
administration activity: i.e., deviating from strategic policy making functions, appearance of
fairness, conflict of interest, and quasi-judicial due-process violations.
The included vignettes identify actual public official losses, emanating from violations of clear
RCW-created roles and responsibilities, misassumption of powers, and deviation from city
policy.
WCIA periodically visits with councils early each calendar year to identify public official
conduct which precipitates losses. We hope this is informative and influences conduct.
Packet Page 297 of 393
AUTHORITY PHILOSOPHIES
Mission Statement:
“WCIA will take a leadership role to provide professional risk management and stable
risk financing programs that respond to members’ needs.”
Annual Goals:
• Assure that WCIA programs are prudently funded and managed to stabilize member
assessments.
• Maintain prudent growth plan to preserve WCIA’s role as a leading pool in the state.
• Foster sound risk management practices.
• Respond to member needs.
Program Control:
WCIA believes the Full Board should be fully aware, and in control, of all pool
operations. Not a broker, third party administrator or insurance company. In our
program, the “insured's” run the “insurance” company.
Membership Control:
The Authority believes the Full Board and a Committee System should be in complete
control of the entire program. And that each member, should fully participate in its risk
profile, loss resolution and training.
Independence from the Insurance Industry:
The Authority was punished by the insurance industry in the previous, mid-80’s, “hard
market cycle”. We have steadfastly built a commanding surplus of funds, a large self-
insurance layer, and aggressive pre and post loss support programs to insulate us from
those market cycles. Remaining liability insurance costs for catastrophic loss is only 3%
of our administrative budget, versus 98% for other pools. We use “reinsurance” rather
than “excess” insurance. The insurance carrier performs only a checkbook function.
Identification of desired exposures, coverage decisions, and claim and litigation decisions
for all coverage layers revert to the Full Board.
Financial Independence:
WCIA has the strongest financials of any Washington Pool. This allows us to assume
any exposure or provide any service desired by the Full Board. We have amassed $147
Packet Page 298 of 393
million in assets, a $60 million undesignated member reserves, and a $4 million
administrative budget. Member assessments are annually subsidized by a stable
investment income of 5.8% investment yield.
Litigation and Claims Management:
WCIA believes in aggressive litigation as opposed to loss settlement to discourage
unwarranted claims; each member should have direct participation in its claims and
litigation, both in pre- and post-loss stages.
Pre-Defense Review: Pre-loss services include a $625,000 budget-line item, created to
pre-position a member for potential land-use, employment and other management related
litigation. This is a cost-free service, requires no member participating funds, and has no
adverse coverage exclusion ramifications.
Litigation Defense: The Authority uses trial experienced, aggressive, municipal defense
experts who customize their efforts to our expectations. We annually win (pay no
indemnity damages) in 71% of all litigation. We include department heads and
employees in depositions, mediations and trials. Councils receive frequent defense
attorney updates. Our program is active at the U.S. Supreme Court, Washington State
Supreme and the Federal 9th Circuit appellate court.
Training Commitment COMPACT:
WCIA believes a formal, comprehensive training program, coupled with aggressive field
risk management services, systematically reduces risk of loss and supplements city
operation. Aggressive risk management is an essential, required element of pool
membership.
A $700,000 budget line item supports a nine-member field risk management team, and a
formal COMPACT training program. The COMPACT, which receives strong
membership support, provides incentives and penalties to encourage effective risk
management and loss control participation. Both mandatory and voluntary elements are
provided cost free, often at the member’s own location. Consultant and member-specific-
training requests, such as development of personnel manuals are welcomed. The field
team, cross-trained in claims adjusting, systematically reviews member departments from
exposures determined by the Full Board. In addition, they help sustain each member’s
risk management program with specific service. To insure responsiveness, each member
has a risk management representative assigned to them who has no other conflicting role.
Assessment Formula:
Each member’s assessment should largely reflect its own loss experience, its potential
exposures and a percentage of pool services; be developed by a professional actuary;
openly approved by the Full Board; annually receptive to improved risk management
results.
Packet Page 299 of 393
Deputy Director:
HR/Finance
Financial Mgmt
Actuary
Investment Broker
Human Resources Member Services
Manager
WCIA University/
Training
Website
Deputy Director:
Underwriting
Insurance Brokers
Property Program
Deputy Director:
Claims/Litigation
Loss Database
Adjuster Staff
Outside Services Firm
Defense Firms
Executive Director
Lobbyist
Marketing
Committee System
Long Range Planning
Budget
Loss Control
Investment
Audit
Corporate Counsel
Executive Committee
Administration Operation
Full Board
Governing Body
Washington Cities Insurance Authority
Risk Services
Manager
COMPACT
Marketing Asst.
Consultation Program
RM Consultants
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Packet Page 301 of 393
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AUTHORITY COMPACT
HISTORY: The COMPACT is a formal, multi-year program consisting of training, risk
management and membership attentiveness elements. The entire membership commits to annual
training and risk management efforts while the Authority commits to high-quality resources.
Since the late 1980’s, it has systematically addressed every municipal exposure. The annual,
audited, topics are chosen by the membership and implemented in multi-year increments. An
annual $450,000 line item, within a $700,000 Member Services Department budget, is
specifically dedicated solely for training purposes. National and local trainers are brought
directly to the individual member or nearby regional training sites. In 2008 over 5,739
employees were trained at 268 sites. Unusual to Washington pools, risk management training is
a mandatory membership obligation, accomplished largely through this program. The
COMPACT has received national honors for meritorious achievement, recognized as a state-of-
the-art training program, from the Association of Governmental Risk Pools (AGRIP).
TRAINING: After analyzing the ease and enthusiasm with which the original, single training
requirement was met, and the large volume of additional voluntary training repeatedly requested,
a second mandatory training requirement was added. Unlike the first requirement in which every
member trains on the same topic, this training is highly flexible, enhanced by a broad list of
topics. A Risk Management 101 series, specific to the individual member’s sole need, further
adds to program flexibility. This popular session is taught by Authority staff, who actively seeks
department employee’s participation. Specific risk management problem-solving, within the
employees own job environment, are actively pursued. Topics traditionally include police, fire,
land use, personnel, public works and parks, plus custom public officials trouble-shooting areas.
Updated issues, precipitated by the legislature or court decisions, complete the Authority’s
COMPACT commitment.
SUPPORT: The Risk Management Reps are each assigned a specific member, and are
instrumental in ensuring its annual training obligation success. They research each year’s first
mandatory training topic, to develop a comprehensive checklist of training specifics. Members
frequently forward their checklist responses weeks before the Rep personally makes an annual
field visit to maximize field time. Members receive personalized assistance in successfully
achieving their COMPACT goals.
SUCCESS: In the history of the program, only one city failed in its COMPACT requirements
and was asked to leave the pool. In 2010, one hundred percent of the membership passed the
three training topics, the annual COMPACT field audit, and the Member Attentiveness elements,
while aggressively training in many more areas as well.
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2012 COMPACT
Organizational Attentiveness Requirements
• Attend one of the three Full Board Meetings held annually
(January and October meetings are held in Seattle; the April meeting in Yakima)
• Pay Assessments on Time – by January 31st postmark
• Appoint a WCIA Delegate and Alternate – update when changes occur
• Report Claims in a timely manner – per the Claims Manual policies
Educational Requirements
• Attend three WCIA educational sessions
• One session in a topic that supports the current Audit topic
• Two additional sessions in any topic area
• Delegates must attend at least one session
• WCIA City Attorneys must attend one session
Annual Audit Requirements
2012 Cyber Liability
Time Frame: Approximately 2 – 3 Hours Participants: Delegate/CIO/IT staff
This audit is designed to identify and mitigate Cyber Liability within our Member agencies. The
2012 Audit Questionnaire is available online at the WCIA Members Only website under “Audit
Questionnaire”.
2011 Public Records Act and Premises Liability Follow Up (if applicable)
Time Frame: 15 – 30 Minutes Participants: Delegate/Public Works/Parks Department Head
2012 Annual Review Requirement
Time Frame: Approximately 1 Hour Participants: Delegate/City Manager/City Administrator
The Risk Management Representative will review the following information:
• WCIA Liability, Auto, Property, Boiler and Machinery, Crime and Fidelity coverages,
rates and deductibles, and any special programs
• Property & Auto Schedules
• Risk Profile and/or Current Liability Loss Runs
• Analysis of Loss History providing specific direction for training and/or consulting
• COMPACT Status Report
• WCIA Services
Packet Page 305 of 393
PRE-DEFENSE REVIEW PROGRAM
In 1989, WCIA implemented a new program to assist Members with potential sensitive
exposures. Our pre-emptive “damage control” perspective produced a program called Pre-
Defense Review.
Program Description:
• Participation is voluntary. WCIA strongly encourages program use, but it is not yet a
requirement for coverage and/or defense.
• Funding for the program comes from the WCIA Administrative Budget. Pre-Defense
Review monies are not included in any individual member assessment calculation or
loss cost.
• Discretion of the use of the program lies solely with the Claims Manager. The
Claims Manager makes determination of the Pre-Defense progression, from incident
to claim or litigation status. The program ends once a formal claims status is
recognized. The Claims Manager controls assignment of the Pre-Defense Attorney.
The same attorney usually continues as the Defense Attorney in any resulting
litigation for the purpose of continuity.
• Communication and cooperation among team members are required for program
success – the team includes the City Attorney, Member Human Resources staff, and
particular Department staff, Claims Manager and Defense Attorney.
Procedure:
• WCIA Member Delegate notifies the WCIA of the request for help. Initial contact
may be by phone but should always be followed up with a written request including
all backup materials, correspondence, etc.
• The WCIA Claims Manager will determine if the Pre-Defense Program applies.
• WCIA will assign the issue to the appropriate Defense Attorney.
• The assigned Attorney will contact the WCIA Member and work directly with them
until the situation is resolved.
Examples of Program Usage:
Harassment Complaint
Disability Accommodation Issues
Potential Termination
For questions, please contact Ann Bennett, Deputy Director, Claims and Litigation
Packet Page 306 of 393
CONSULTATION PROGRAM
WCIA provides an assortment of consultation opportunities for its Members. The following
provides an overview of the various types of services available:
On-Site Analysis:
• Your assigned Risk Management Representative is available for on-site analysis of
risk management exposures common to municipal government, such as playground
and building inspections.
• Your Risk Management Representative is available to attend meetings with
department heads and/or staff to discuss your agency’s particular risk management
issues.
• Your assigned Risk Management Representative is also available to provide New
Member, New Delegate or New Department Head Orientations. The Claims Director
is available to provide new Police Chiefs, and City Attorneys and Claims Contact
Liability Inquiries:
• If you have a liability question or concern, your assigned Risk Management
Representative is available to research and respond to you either by phone or email.
• Legal consultations are available to assist the Membership in the areas of
Employment, Land Use issues, Public Disclosure Requests or other general issues
that are not particular to a potential claim, but that require the assistance of an
attorney. Please contact the Risk Services Manager directly.
For questions, please contact Lisa Roberts, Risk Services Manager
Packet Page 307 of 393
Department Codes:
Edmonds vs. Actuarial Group 3
2007 - 2011
Loss Severity | Edmonds
Text5:
$5,2
2
2
$15
8
,
8
9
0
$0
$71
,
9
1
1
$0 $0 $8,3
8
8
$0 $0 $0
$44
0
,
5
3
7
$81
8
$33
,
9
3
2
$27
,
5
5
4
$0
$23
3
,
4
6
9
$30
0
,
6
8
6
$44
,
0
6
3
$0
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
AC AD CL DR DS FRM FRS GEN LI MA PO PR PRM PWE PWR PWS PWSM PWW SC
Member
Group
AC ANIMAL CONTROL AD ADMINISTRATION CL CITY LIGHT
DR DEVELOPMENT REVIEW DS DISPATCH FRM FIRE MEDIC
FRS FIRE SUPPRESSION GEN GENERAL LI LIBRARY
MA MARINA PO POLICE PR PARKS REC PROGRAMS
PRM PARKS MAINTENANCE PWE PW ENGINEER PWR PW REFUSE
PWS PW SEWER PWSM PW STREETS PWW PW WATER
SC SENIOR CENTER
Loss Frequency | EdmondsPacket Page 308 of 393
Group Cost Per Worker Hour: $0.45
2007 - 2011
Cost Per Worker Hour | Group 3
Text5:
1.6
4
0.9
6
0.7
9
0.5
6
0.5
1
0.4
5
0.4
5
0.4
1
0.4
0
0.3
9
0.3
8
0.3
7
0.2
8
0.2
5
0.2
5
0.2
3
0.2
0
0.1
6
0.1
3
0.1
0
$0.00
$0.20
$0.40
$0.60
$0.80
$1.00
$1.20
$1.40
$1.60
$1.80
WI
MT DE AB ED TM PL AR BK MU FI
CN EN MR AN SL CE SU OH CA
See page 2 for listing of member names
All Other Group Members are $0.00 Cost per Worker Hour.
Packet Page 309 of 393
CITY COUNCIL LIABILITY VIGNETTES
Below are common examples of questionable council action which needlessly generated claims
and litigation against the city.
Leaking Executive Session Information:
The Mayor was using the Authority’s Pre-Defense Review program to systematically develop a
case for termination of the Public Works Director. Councilpersons Gus and Joe, the Director’s
best friends since childhood, listened in executive session to the litigation plan outlined by the
assigned defense attorney. They could see that Mr. Director was soon to leave. They leaked the
defense plan to their friend, who in turn gave it to the press. It was printed on the front page of
the local newspaper, alerting the plaintiff attorney to weaknesses in his case. Neither the defense
attorney nor the Authority took this very well, and issued sanctions upon the City for future
personnel losses. Employment Practice coverage was limited by applying a $50,000 deductible
on future personnel losses and a demand that all council persons attend numerous personnel
training classes. The makeup of the council changed dramatically in the next election.
Leaking potential real estate transactions is also common. A realtor council person leaked a
significant town square plan to real estate buddies, which drove the project cost through the roof.
Other council leaks increased the purchase price of wet land property needed to balance wet land
percentages.
Moral of the Story:
If you interfere with the defense attorney’s confidential work product and increase the
City’s exposure to loss, your access to our claims and litigation will be protected.
Interlocal powers authorize claims and litigation resolution to our Executive Committee.
Extension to the Council is discretionary.
In all three examples the council person was publically reprimanded, financially
sanctioned, and issued a public apology. When asked, WCIA refused to pay legal
defense costs.
Open Public Meeting Violation:
Four council persons wanted to non-renew the city manager’s contract. They took great pains
not to meet as a quorum, using serial meetings of three to reach a consensus, determine
resignation terms and recommend an interim manager’s employment terms. They advised the
remaining council an hour before the council meeting, rather than in executive or open session.
With four votes, they were successful, but incurred needless effort.
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The remaining council and the public were outraged. A public meeting violation lawsuit was
filed by a citizen’s group. The council persons were forced to reveal their actions through formal
discovery, even giving up their personal computer hard drives and files. A court opinion forced
the city to pay both the council persons defense attorney fees and plaintiff attorney fees; over
$400,000. The big punishment however, was the public’s scorn. Incumbents were not re-elected.
Moral of the Story:
Public transparency is here to stay. Study sessions and executive session could have
determined the issue. The city manager had a slam-dunk case for violation of
employment practice/due process rights, but settled for a lucrative resignation instead.
Understand public employees have union, employment manual and individual contract
rights. Avoid suspicion of process through Open Meeting Act, public or executive
session, usage.
Inappropriate Council Meeting Remarks:
Council person Beatrice always wants to support the public input meeting segment. When a
citizen complained about the City’s failure to install a “Children Playing” sign in a
neighborhood, Beatrice volunteered the Public Works Director to install one. There was no
investigation through the MUTCD that it is an illegal sign. Nor was placement based upon traffic
volume, site distance or accident history to reach an informed decision.
Harold, on the other hand, ignored a five-year accident history to stifle any city intersection
modification. He advised, on the record, that this way his way to church, gave him a free-left
hand turn, and resisted changing a good thing. Plaintiff attorneys used that admission-against-
interest comment to attain a five-zero settlement on behalf of a brain-dead bicyclist.
Moral of the Story:
Print and TV mediums give the plaintiff the gift of information. Study citizen requests,
ask for staff input, and have it respond to the public with knowledgeable information.
City staff goes through annual liability training, has access to the Authority’s risk
management reps and a formal defense attorney counseling program resources, as well as
using the City Attorney.
Interference with Staff Functions:
Council person Clyde stopped a rookie police officer on a side road, berating him for his dress
and performance, said he had been keeping an eye on the officer, reviewed his personnel file and
criticized his way of policing. The officer went to his union, the City’s employment manual
(where no council person was listed in the supervisory chain), to an attorney and a no-contact
order, and then to the press, just for good measure.
Moral of the Story:
Each type of elected official needs to know their role. The council’s role is strategic,
policy-making. City day to day administration belongs to the Mayor or the City Manager,
particularly the employment practice function. Unlike private industry, public employees
Packet Page 311 of 393
have enhanced job rights, polices, and procedures protected by statue. Council persons
are not in the employment practices chain of command. If you observe poor practices,
start at the top with the Mayor or Manager. Even starting in the middle of the chain can
cause problems. The strategic annual budget process is your check and balance.
Land Use Permit Appeal Process:
The Council was ecstatic over a big-box store application within the City until it was realized
that the artist’s rendering included the name W-A-L… on the building’s side. Council efforts to
frustrate the permit included addition of corporate health benefits as permit elements and
refusing multiple egress points through city property. Council newspaper and public quotes of
“we’ll never let…” even appeared at council sessions, community organization meetings etc.
Moral of the Story:
Even the most offensive corporate cultures are not part of the permit process. More
objective issues such as traffic volume or public safety are more viable hurdles. Going
outside the process to show bias, although politically vibrant, create easy plaintiff due-
process advantages in court.
Shopping for Zoning/Code/Ordinance Changes:
The Chamber caught the Council’s ear wanting to fight back against big chain stores which were
putting local Mom and Pop stores out of business. Although the council sought the Pool’s Pre-
Defense Reviews legal advice, it still shopped for a carefully crafted legal opinion which offered
partial help in creating an ordinance allowing only locally owned businesses within city limits.
National chains went on full alert.
Moral of the Story:
This is probably an unconstitutional ordinance, enacted but yet to be enforced. WCIA and
this council are at odds over what appears to be an intentional act against clear City
Attorney and Defense Attorney advice. If there is a chain-store lawsuit, coverage and
defense may not apply.
Use of Moratoria
The City of Seattle, Kenmore and Bothell all had rolling moratoriums against strip club and
similar facilities, extending from 18 months to nine years. A Federal Court judge, often
favorable to the Pool in land use litigation, served notice that application for adult entertainment
permits should receive the same timely resolution as any other land use action. After Seattle lost
$500,000 in litigation, the plaintiff sued Kenmore and Bothell, gaining easy mediation
settlements of $350,000 as well. Adult entertainment is protected by free speech and expression
civil rights and is now extended to land use processes through two published opinions.
Moral of the Story:
Moratoria are emergency measures to help preserve the status quo, intended to temporary
suspend the right of property owners to submit development application and approvals
Packet Page 312 of 393
while cities review and revise comprehensive plans, licenses and regulations. That broad
statutory land use authority has now been modified by First Amendment free speech and
expression rights. While old ordinances and land use practices should be reexamined and
improved, no longer may a city impose a moratorium on adult entertainment permits to
study the issue. Land use moratoria are now easy targets for plaintiffs.
Council Usage of Electronic Communications
Council person Jane twittered the council to meet at a local restaurant to de-stress from that
night’s council decisions. The invitation reached more than just the council and public activists
showed up. One council person, upon entering the front door and seeing that he was about to
make a quorum in violation of the open public meetings act, left before he could be counted.
Several large-city council persons, using city computers during a public-input session, e-mailed
each other as to the veracity of a speaker. When challenged, they had to divulge this public
record, impacting the way the City was viewed by the public.
Moral of the Story:
City official’s use or misuse of electronic correspondence can be particularly problematic
under the Appearance of Fairness Act when dealing with Land Use issues.
Taking Matters Into Your Own Hands:
Harold didn’t think the City’s newsletter did a good enough job so he created his own. He
copied (poorly) the City logo, slandered the female public works director and included executive
session discussion to make it interesting. He made city policy.
Jim and John suspected ineffective police department actions, so they spied upon a drug sting
operation, disguising them by using a spouse’s car, but they breached the security perimeter,
imperiled the officer’s safety and blew the potential bust. They drew union grievance, a civil
lawsuit, and their own recall action. They asked WCIA and the City to pay their legal bills. Both
declined, supported by a State Auditor gift of public funds opinion.
Using his outdoor activist election plank, Carl was excited about a regional trail soon to go
through the city. He couldn’t wait for the trail head to be purchased however, and being an
experienced DC-8 Cat driver, cleared the trail head anyway. Negotiations with the land owner
ceased and the city lost any leverage. It spent thousands to litigate a land use “takings” lawsuit
including an exorbitant purchase price.
Perhaps the most blatant act was a councilperson who decided he would single-handedly head
off an adverse land use decision by a subcommittee which would impact a local citizen’s group.
During a TV council session, he gave his confidential city liability opinion by the City Attorney
to the group’s (plaintiff) attorney. The councilperson opined in error that he was waiving his
individual attorney/client privilege. The council directed the police chief to retrieve the
document while the plaintiff attorney read furiously, also on camera. Without there being a
crime, the attorney kept the document, advancing his intended land use lawsuit.
Packet Page 313 of 393
Moral of the Story:
Public officials need to know the parameters, often established by RCW, in each other’s
powers and roles. They also need to differentiate between their public and private
opinions. Taking an oath of office may actually limit their actions. Only the entire council
can waive attorney client privilege. This councilperson was publicly sanctioned, paid a
$500 fine from personal funds, stripped of sub committee assignments, and was forced to
issue an apology. WCIA subsidizes many city department and council, cost-free
trainings, national accreditations and internal investigations as part of its training and
consulting role. Taken to extreme the oath of office won’t protect public officials from
intentional acts violations, or from committing crimes. Council persons should always
have the protection of real, rather than implied, authority.
Revised Council Do’s and Don’ts
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Packet Page 315 of 393
AM-5075 7.
City Council Meeting
Meeting Date:08/21/2012
Time:15 Minutes
Submitted For:Shawn Hunstock Submitted By:Shawn
Hunstock
Department:Finance
Review Committee: Committee Action:
Type: Information
Information
Subject Title
Update on Budget Forcast
Recommendation
N.A. for information only.
Previous Council Action
N.A.
Narrative
Finance Director Shawn Hunstock will present an overview of some of the things that have happened
during the last eight months that will impact the budget for 2013 and beyond. The original General Fund
Forecast from the adopted 2012 budget will be reviewed as well as an updated version of the forecast that
includes the changes since December 2011.
Form Review
Inbox Reviewed By Date
City Clerk Linda Hynd 08/16/2012 12:14 PM
Mayor Dave Earling 08/16/2012 12:25 PM
Finalize for Agenda Linda Hynd 08/16/2012 12:53 PM
Form Started By: Shawn Hunstock Started On: 08/16/2012 09:31 AM
Final Approval Date: 08/16/2012
Packet Page 316 of 393
AM-5043 8.
City Council Meeting
Meeting Date:08/21/2012
Time:10 Minutes
Submitted For:Shawn Hunstock Submitted By:Sarah Mager
Department:Finance
Committee: Type: Information
Information
Subject Title
June 2012 Quarterly Financial Report
Recommendation
N.A. For informational purposes only.
Previous Council Action
N.A.
Narrative
The June 2012 quarterly financial report reflects additional changes to those shown with the May 2012
report. Council feedback is being requested on the changes, as well as any other changes they would like
to see.
Attachments
June 2012 Monthly Financial Report
Form Review
Inbox Reviewed By Date
Finance Shawn Hunstock 08/15/2012 11:51 AM
City Clerk Sandy Chase 08/15/2012 12:00 PM
Mayor Dave Earling 08/15/2012 12:19 PM
Finalize for Agenda Sandy Chase 08/15/2012 02:00 PM
Form Started By: Sarah Mager Started On: 08/15/2012 09:07 AM
Final Approval Date: 08/15/2012
Packet Page 317 of 393
1
12/31/2011 3/31/2012 6/30/2012 Q2 YTD
General Fund 9,562,638$ 7,113,028$ 9,782,327$ 2,669,299$ 219,690$
Special Revenue 3,610,619 4,341,494 4,243,306 (98,188) 632,688
Debt Service 242,765 242,806 244,022 1,216 1,256
Governmental Funds 13,416,022$ 11,697,328$ 14,269,655$ 2,572,327$ 853,634$
CHANGE IN FUND
BALANCESGOVERNMENTAL
FUNDS
FUND BALANCES
---- ACTUAL -------- ACTUAL ----
General Fund activity through June added an increase of $219,690 in fund balances
year-to-date. The second quarter brought an increase of $2.7 million in the general
fund, while at the end of the first quarter; there was a $2.4 million deficit in this fund.
Several specific revenue line items are tracking ahead of budget so far through
June. These include the Electric Utility Tax, Telephone Utility Tax, Business
Licenses (which typically come in early in the year after renewals go out), Franchise
Fees, Liquor Excise Taxes, and Real Estate Excise Taxes (there has been a larger
number of sales transactions than were expected).
At the end of the second quarter, 50% of the year had expired. Overall, General
Fund expenditures are on track with 51% of budget spent to date. Salaries and
Wages for all departments are at 47% of budget, and Overtime is at 43% of budget.
Departments that are significantly under budget include Human Resources (40%
spent so far), Economic Development (40%), the Clerk’s Office (40%), and Parks
and Recreation (43%).
Combined governmental fund activity through June added an increase of $853,634
to fund balances. The General Fund was responsible for $219,690 of this increase,
the special revenue funds for $632,688, and the remaining $1,256 was due to an
increase in the debt service funds. The second quarter brought an increase of $2.6
million in governmental funds, while at the end of the first quarter; there was a $1.7
million deficit in this fund. There has not been a significant change in Debt Service
fund balances year-to-date.
Packet Page 318 of 393
2
$9.56
$7.11
$9.78
$3.61
$4.34 $4.24
$0.24 $0.24 $0.24 -
2
4
6
8
10
12
Dec 2011 March 2012 June 2012
Mi
l
l
i
o
n
s
General
Fund
Special
Revenue
Debt
Service
Governmental Fund Balances-By Fund GroupGovernmentalFund Balances-By Fund Group
$13.42
$11.70
$14.27
-
2
4
6
8
10
12
14
16
Dec 2011 March 2012 June 2012
Mi
l
l
i
o
n
s
Governmental Fund
Balances -Combined
12/31/2011 3/31/2012 6/30/2012 Q2 YTD
104 - Drug Enforcement Fund 124,661$ 165,623$ 156,136$ (9,487)$ 31,475$
111 - Street Fund 392,049 284,506 233,328 (51,178) (158,721)
112 - Combined Street Const/Improve 423,449 619,232 539,313 (79,919) 115,865
120 - Hotel/Motel Tax Revenue Fund 93,895 108,523 105,590 (2,933) 11,695
125 - Real Estate Tax 2 436,640 565,696 722,974 157,278 286,333
130 - Cemetery Maintenance/Improvement 85,714 79,750 80,958 1,208 (4,756)
132 - Parks Construction Fund 86,794 391,378 186,003 (205,375) 99,209
Total Special Revenue 1,643,201$ 2,214,708$ 2,024,301$ (190,407)$ 381,100$
GOVERNMENTAL
Special Revenue
FUND BALANCES CHANGE IN FUND BALANCES
---- ACTUAL -------- ACTUAL ----
Activity through June in the above selected Special Revenue Funds brought an increase of $381,100. The second
quarter in these same funds brought a deficit of $190,407 and an increase of $571,507 in the first quarter. Activity
in all special revenue funds through June brought an increase of $632,688, a deficit of $98,188 during the second
quarter, and an increase of $730,875 in the first quarter.
Packet Page 319 of 393
3
48,998,030 50,368,197 50,945,062
18,605,638 17,700,923 17,089,570
65,558,827 66,013,239 65,941,682
-
10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
60,000,000
70,000,000
Dec 2011 March 2012 June 2012
411 - Combined Utility Operation
412 - Combined Utility Const/Improve
Combined Enterprise Funds (411-414)
Enterprise Funds -Fund Balances
12/31/2011 3/31/2012 6/30/2012 Q2 YTD
411 - Combined Utility Operation 48,998,030$ 50,368,197$ 50,945,062$ 576,865$ 1,947,032$
412 - Combined Utility Const/Improve 18,605,638 17,700,923 17,089,570 (611,353) (1,516,069)
414 - Capital Improvements Reserve (2,044,841) (2,055,881) (2,092,950) (37,069) (48,109)
Enterprise Funds 65,558,827$ 66,013,239$ 65,941,682$ (71,557)$ 382,855$
ENTERPRISE
FUNDS
FUND BALANCES CHANGE IN FUND
---- ACTUAL -------- ACTUAL ----
$50,945,062
$17,089,570
$(2,092,950) $(2,100,000)
$7,900,000
$17,900,000
$27,900,000
$37,900,000
$47,900,000
Combined Utility Operation Combined Utility Const/Improve Capital Improvements Reserve
Enterprise Fund Balances as of June 30, 2012
Utility Fund activity through June brought an increase of $382,855 in the Enterprise Funds. The second quarter
brought a deficit of $71,557, while the first quarter brought an increase of $454,412. It is expected that regular
annual capital maintenance and improvements will not begin until later in the spring and summer.
Packet Page 320 of 393
4
12/31/2011 3/31/2012 6/30/2012 Q2 YTD
Governmental Funds 13,416,022$ 11,692,328$ 14,264,655$ 2,572,327$ 848,634$
Enterprise Funds 65,558,827 66,013,239 65,941,682 (71,557) 382,855
Internal Services Fund 6,662,893 6,718,782 6,694,339 (24,443) 31,446
Pension Trust Fund 213,210 184,287 229,118 44,831 15,909
City-wide Total 85,850,951$ 84,608,636$ 87,129,794$ 2,521,158$ 1,278,843$
CITY-WIDE
FUND BALANCES
---- ACTUAL ----
CHANGE IN FUND
BALANCES
---- ACTUAL ----
$9,782,327
$156,136
$233,328
$539,313
$410,075
$17,657
$105,590
$71,195
$14,215
$56,449
$722,974
$464,256
$211,722
$4,007
$80,958
$186,003
$149,768
$809,286
$10,375
$44
$243,978
$1 $2,000,000
General Fund
Drug Enforcement Fund
Street Fund
Combined Street Const/Improve
Municipal Arts Acquis. Fund
Memorial Street Fund
Hotel/Motel Tax Revenue Fund
Employee Parking Permit Fund
Youth Scholarship Fund
Tourism Promotional Fund/Arts
Real Estate Excise Tax 2
Real Estate Excise Tax 1, Parks Acq
Gifts Catalog Fund
Special Projects Fund
Cemetery Maintenance/Improvement
Parks Construction Fund
Parks Trust Fund
Cemetery Maintenance Trust Fund
Sister City Commission
L.I.D. Fund Control
L.I.D. Guaranty Fund
Limited Tax G.O. Bond Fund
Governmental Fund Balances as of June 30,2012
At the end of June, 50% of the year had expired. Activity through June added $1.3 million to the City-Wide fund
balance, bringing the total to $87.1 million. Of the year-to-date increase, $853,634 was generated by
governmental funds, $382,855 was generated by Enterprise (Utility) Funds, $31,446 was generated by Internal
Service Funds, and $15,909 by the Pension Trust Fund. The second quarter brought an increase of $2.5 million
to City-Wide Funds, while the first quarter brought a deficit of $1.2 million.
Packet Page 321 of 393
5
6,662,893 6,718,782 6,694,339
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
Dec 2011 March 2012 June 2012
511 - Equipment Rental Fund
Internal Service Fund Balances
12/31/2011 3/31/2012 6/30/2012 Q2 YTD
511 - Equipment Rental Fund 6,662,893$ 6,718,782$ 6,694,339$ (24,443)$ 31,446$
Internal Service Funds 6,662,893$ 6,718,782$ 6,694,339$ (24,443)$ 31,446$
INTERNAL SERVICE
FUNDS
FUND BALANCES CHANGE IN FUND
---- ACTUAL -------- ACTUAL ----
Internal Service Fund activity brought an increase of $31,446 through June. The second quarter brought a deficit
of $24,443, and the first quarter, while the first quarter brought an increase of $55,889. Overall, the Equipment
Rental fund did not significantly year-to-date.
Packet Page 322 of 393
6
Fund
No.Title
2012 Adopted
Budget
6/30/2012
Revenues Variance % Received
001 GENERAL FUND 33,014,518$ 17,064,191$ (15,950,327)$ 52%
009 LEOFF-MEDICAL INS. RESERVE 600,550 300,113 (300,437) 50%
010 PUBLIC SAFETY EMERGENCY RESERVE 2,200 791 (1,409) 36%
104 DRUG ENFORCEMENT FUND 28,200 43,556 15,356 154%
111 STREET FUND 1,313,650 652,165 (661,485) 50%
112 COMBINED STREET CONST/IMPROVE 2,006,864 798,510 (1,208,354) 40%
113 MULTIMODAL TRANSPORTATION FD.- - - 0%
116 BUILDING MAINTENANCE 56,860 28,425 (28,435) 50%
117 MUNICIPAL ARTS ACQUIS. FUND 58,325 16,290 (42,035) 28%
118 MEMORIAL STREET TREE 28 10 (18) 37%
120 HOTEL/MOTEL TAX REVENUE FUND 69,200 31,457 (37,743) 45%
121 EMPLOYEE PARKING PERMIT FUND 20,140 6,162 (13,978) 31%
122 YOUTH SCHOLARSHIP FUND 2,525 566 (1,959) 22%
123 TOURISM PROMOTIONAL FUND/ARTS 19,000 62 (18,938) 0%
125 REAL ESTATE EXCISE TAX 2 770,850 378,826 (392,024) 49%
126 REAL ESTATE EXCISE TAX 1, PARKS ACQ FUND 590,800 318,595 (272,205) 54%
127 GIFTS CATALOG FUND 10,759 18,939 8,180 176%
129 SPECIAL PROJECTS FUND 482,004 - (482,004) 0%
130 CEMETERY MAINTENANCE/IMPROVEMT 119,850 69,707 (50,143) 58%
131 FIRE DONATIONS - - - 0%
132 PARKS CONSTRUCTION FUND 1,289,414 418,282 (871,132) 32%
136 PARKS TRUST FUND 177 88 (89) 49%
137 CEMETERY MAINTENANCE TRUST FD 14,600 8,207 (6,393) 56%
138 SISTER CITY COMMISSION 5,230 1,707 (3,523) 33%
211 L.I.D. FUND CONTROL 46,700 1,175 (45,525) 3%
213 L.I.D. GUARANTY FUND 151,725 106,082 (45,643) 70%
234 LIMITED TAX G.O. BOND FUND,478,573 136,786 (341,787) 29%
411 COMBINED UTILITY OPERATION 15,456,920 7,835,553 (7,621,367) 51%
412 COMBINED UTILITY CONST/IMPROVE 7,888,400 19,094 (7,869,306) 0%
414 CAPITAL IMPROVEMENTS RESERVE 1,583,389 310,075 (1,273,314) 20%
511 EQUIPMENT RENTAL FUND 1,076,456 541,151 (535,305) 50%
617 FIREMEN'S PENSION FUND 94,423 68,793 (25,630) 73%
631 TRANSPORTATION BENEFIT DISTRICT 600,000 317,216 (282,784) 53%
67,852,330$ 29,492,574$ 97,344,904$ 43%
CITY OF EDMONDS
REVENUES BY FUND - SUMMARY
Packet Page 323 of 393
7
Fund
No.Title
2012 Adopted
Budget
6/30/2012
Expenditures Variance % Spent
001 GENERAL FUND 33,263,672$ 16,874,568$ (16,389,104)$ 51%
009 LEOFF-MEDICAL INS. RESERVE 619,811 298,263 (321,548) 48%
010 PUBLIC SAFETY EMERGENCY RESERVE - - - 0%
104 DRUG ENFORCEMENT FUND 80,233 12,081 (68,152) 15%
111 STREET FUND 1,625,148 810,886 (814,262) 50%
112 COMBINED STREET CONST/IMPROVE 2,107,428 682,645 (1,424,783) 32%
113 MULTIMODAL TRANSPORTATION FD.- - - 0%
116 BUILDING MAINTENANCE 245,000 1,000 (244,000) 0%
117 MUNICIPAL ARTS ACQUIS. FUND 134,550 7,913 (126,637) 6%
118 MEMORIAL STREET TREE - - - 0%
120 HOTEL/MOTEL TAX REVENUE FUND 73,750 19,762 (53,988) 27%
121 EMPLOYEE PARKING PERMIT FUND 26,086 12,543 (13,543) 48%
122 YOUTH SCHOLARSHIP FUND 4,000 2,884 (1,116) 72%
123 TOURISM PROMOTIONAL FUND/ARTS 19,000 3,863 (15,137) 20%
125 REAL ESTATE EXCISE TAX 2 1,055,000 92,493 (962,507) 9%
126 REAL ESTATE EXCISE TAX 1, PARKS ACQ FUND 697,717 80,277 (617,440) 12%
127 GIFTS CATALOG FUND 12,275 1,202 (11,073) 10%
129 SPECIAL PROJECTS FUND 483,500 1,833 (481,667) 0%
130 CEMETERY MAINTENANCE/IMPROVEMT 172,005 74,463 (97,542) 43%
131 FIRE DONATIONS - - - 0%
132 PARKS CONSTRUCTION FUND 1,397,000 319,073 (1,077,927) 23%
136 PARKS TRUST FUND 6,930 6,930 - 100%
137 CEMETERY MAINTENANCE TRUST FD - - - 0%
138 SISTER CITY COMMISSION 4,600 1,592 (3,008) 35%
211 L.I.D. FUND CONTROL 151,500 106,000 (45,500) 70%
213 L.I.D. GUARANTY FUND - - - 0%
234 LIMITED TAX G.O. BOND FUND,478,573 136,786 (341,787) 29%
411 COMBINED UTILITY OPERATION 15,789,727 5,888,521 (9,901,206) 37%
412 COMBINED UTILITY CONST/IMPROVE 10,947,679 1,535,163 (9,412,516) 14%
414 CAPITAL IMPROVEMENTS RESERVE 1,583,388 358,184 (1,225,204) 23%
511 EQUIPMENT RENTAL FUND 1,321,334 509,705 (811,629) 39%
617 FIREMEN'S PENSION FUND 123,515 52,884 (70,631) 43%
631 TRANSPORTATION BENEFIT DISTRICT 600,000 322,216 (277,784) 54%
73,023,421$ 28,213,730$ (44,809,691)$ 39%
CITY OF EDMONDS
EXPENDITURES BY FUND - SUMMARY
Packet Page 324 of 393
8
Fund
No.Title
1/1/2012
Beg. Balance
2012
Revenues
2012
Expenditures Difference
6/30/2012
End. Balance
001 GENERAL FUND 5,705,633$ 17,064,191$ 16,874,568$ 189,624$ 5,895,257$
004 CRIMINAL INVESTIGATIONS FUND 2,500 - - - 2,500
006 EMERGENCY FINANCIAL RESERVE FUND 1,927,600 - - - 1,927,600
009 LEOFF-MEDICAL INS. RESERVE 320,656 300,113 298,263 1,850 322,506
010 PUBLIC SAFETY EMERGENCY RESERVE 1,338,178 791 - 791 1,338,968
113 MULTIMODAL TRANSPORTATION FD.55,859 - - - 55,859
116 BUILDING MAINTENANCE 212,212 28,425 1,000 27,425 239,638
TOTAL GENERAL FUND PER CAFR 9,562,638 17,393,521 17,173,831 219,690 9,782,327
104 DRUG ENFORCEMENT FUND 124,661 43,556 12,081 31,475 156,136
111 STREET FUND 392,049 652,165 810,886 (158,721) 233,328
112 COMBINED STREET CONST/IMPROVE 423,449 798,510 682,645 115,865 539,313
117 MUNICIPAL ARTS ACQUIS. FUND 401,698 16,290 7,913 8,377 410,075
118 MEMORIAL STREET TREE 17,646 10 - 10 17,657
120 HOTEL/MOTEL TAX REVENUE FUND 93,895 31,457 19,762 11,695 105,590
121 EMPLOYEE PARKING PERMIT FUND 77,577 6,162 12,543 (6,381) 71,195
122 YOUTH SCHOLARSHIP FUND 16,534 566 2,884 (2,318) 14,215
123 TOURISM PROMOTIONAL FUND/ARTS 60,250 62 3,863 (3,801) 56,449
125 REAL ESTATE EXCISE TAX 2 436,640 378,826 92,493 286,333 722,974
126 REAL ESTATE EXCISE TAX 1, PARKS ACQ 225,937 318,595 80,277 238,319 464,256
127 GIFTS CATALOG FUND 193,985 18,939 1,202 17,736 211,722
129 SPECIAL PROJECTS FUND 5,841 - 1,833 (1,833) 4,007
130 CEMETERY MAINTENANCE/IMPROVEMT 85,714 69,707 74,463 (4,756) 80,958
131 FIRE DONATIONS - - - - -
132 PARKS CONSTRUCTION FUND 86,794 418,282 319,073 99,209 186,003
136 PARKS TRUST FUND 156,611 88 6,930 (6,842) 149,768
137 CEMETERY MAINTENANCE TRUST FD 801,079 8,207 - 8,207 809,286
138 SISTER CITY COMMISSION 10,261 1,707 1,592 114 10,375
211 L.I.D. FUND CONTROL 104,869 1,175 106,000 (104,825) 44
213 L.I.D. GUARANTY FUND 137,896 106,082 - 106,082 243,978
234 LIMITED TAX G.O. BOND FUND,1 136,786 136,786 (0) 0
411 COMBINED UTILITY OPERATION 48,998,030 7,835,553 5,888,521 1,947,032 50,945,062
412 COMBINED UTILITY CONST/IMPROVE 18,605,638 19,094 1,535,163 (1,516,069) 17,089,570
414 CAPITAL IMPROVEMENTS RESERVE (2,044,841) 310,075 358,184 (48,109) (2,092,950)
511 EQUIPMENT RENTAL FUND 6,662,893 541,151 509,705 31,446 6,694,339
617 FIREMEN'S PENSION FUND 213,210 68,793 52,884 15,909 229,118
631 TRANSPORTATION BENEFIT DISTRICT - 317,216 322,216 (5,000) (5,000)
TOTAL ALL FUNDS 85,850,951$ 29,492,574$ 28,213,730$ 1,278,843$ 87,129,794$
CITY OF EDMONDS
CHANGE IN FUND BALANCE - SUMMARY
Packet Page 325 of 393
9
Page 1 of 3
Title
2012 Adopted
Budget
6/30/2012
Revenues Variance % Received
TAXES:
REAL PERSONAL / PROPERTY TAX 9,629,986$ 5,028,173$ (4,601,813)$ 52%
EMS PROPERTY TAX 2,908,944 1,560,989 (1,347,955) 54%
VOTED PROPERTY TAX 895,640 494,349 (401,291) 55%
LOCAL RETAIL SALES/USE TAX 4,724,183 2,436,804 (2,287,379) 52%
NATURAL GAS USE TAX 13,244 4,837 (8,407) 37%
1/10 SALES TAX LOCAL CRIM JUST 514,898 257,632 (257,266) 50%
GAS UTILITY TAX 892,381 552,855 (339,526) 62%
T.V. CABLE UTILITY TAX 750,682 310,333 (440,349) 41%
TELEPHONE UTILITY TAX 1,390,242 792,936 (597,306) 57%
ELECTRIC UTILITY TAX 1,473,880 892,229 (581,651) 61%
SOLID WASTE UTILITY TAX 294,601 140,288 (154,313) 48%
WATER UTILITY TAX 824,935 382,218 (442,717) 46%
SEWER UTILITY TAX 470,000 232,420 (237,580) 49%
STORMWATER UTILITY TAX 254,061 132,518 (121,543) 52%
LEASEHOLD EXCISE TAX 221,162 105,124 (116,038) 48%
PULLTABS TAX 60,257 30,491 (29,766) 51%
25,319,096 13,354,196 (11,964,900) 53%
LICENSES AND PERMITS:
FIRE PERMITS-SPECIAL USE 5,000 5,313 313 106%
PROF AND OCC LICENSE-TAXI 1,000 510 (490) 51%
AMUSEMENTS 6,000 5,475 (525) 91%
BUS. LICENCE PERMIT PENALTY 5,000 3,735 (1,265) 75%
GENERAL BUSINESS LICENSE 105,245 92,886 (12,359) 88%
FRANCHISE AGREEMENT-COMCAST 588,008 312,287 (275,721) 53%
FRANCHISE AGREEMENT-VERIZON/FRONTIER 106,930 44,459 (62,471) 42%
FRANCHISE AGREEMENT-BLACKROCK 6,901 4,102 (2,799) 59%
OLYMPIC VIEW WATER DISTRICT FRANCHISE 212,292 126,093 (86,199) 59%
DEV SERV PERMIT SURCHARGE 21,000 8,910 (12,090) 42%
NON-RESIDENT BUS LICENSE 38,885 19,950 (18,935) 51%
RIGHT OF WAY FRANCHISE FEE 10,000 9,308 (692) 93%
BUILDING STRUCTURE PERMITS 420,000 159,177 (260,823) 38%
ANIMAL LICENSES 11,000 6,477 (4,523) 59%
STREET AND CURB PERMIT 42,000 10,558 (31,442) 25%
OTR NON-BUS LIC/PERMITS 7,000 5,059 (1,942) 72%
DIVE PARK PERMIT FEE - - - 0%
1,586,261 814,298 (771,963) 51%
INTERGOVERNMENTAL:
DOJ 15-0404-0-1-754 - Bullet Proof Vest 3,969 - (3,969) 0%
EECBG Grant - - - 0%
WA ASSOC OF SHERIFFS TRAFFIC GRANT - - - 0%
TARGET ZERO TEAMS GRANT 10,000 2,084 (7,916) 21%
HIGH VISIBILITY ENFORCEMENT 6,000 406 (5,594) 7%
WA STATE TRAFFIC COMM GRANT - - - 0%
Puget Drive Walkway HLP-PB07(009)- - - 0%
SMART COMMUTER PROJECT GRANT - - - 0%
PUD PRIVILEDGE TAX 183,348 - (183,348) 0%
JUDICIAL SALARY CONTRIBUTION-STATE 13,000 6,224 (6,776) 48%
MVET/SPECIAL DISTRIBUTION 9,100 4,371 (4,729) 48%
CRIMINAL JUSTICE - SPECIAL PROGRAMS 33,827 16,498 (17,329) 49%
DUI - CITIES 9,500 3,815 (5,685) 40%
LIQUOR EXCISE TAX 200,666 98,387 (102,279) 49%
LIQUOR BOARD PROFITS 310,835 216,740 (94,095) 70%
SHARED COURT COSTS 6,300 1,500 (4,800) 24%
MUNICIPAL COURT AGREEMENT W/LYNNWOOD 1,050 750 (300) 71%
FIRE DISTRICT #1 STATION BILLINGS 55,080 31,864 (23,216) 58%
POLICE FBI CONTRACTS - - - 0%
DV COORDINATOR SERVICES 10,760 5,380 (5,380) 50%
OCDETF OVERTIME - 246 246 0%
CAMPUS SAFETY-EDM. SCH. DIST.11,500 4,041 (7,459) 35%
WOODWAY - LAW PROTECTION 10,000 7,277 (2,723) 73%
INTERGOVERNMENTAL REVENUE-SSCCFH 69,300 34,650 (34,650) 50%
SNOCOM FIBER OPTIC SERVICE INTERLOCAL - 3,600 3,600 0%
SNO-ISLE 69,418 27,257 (42,161) 39%
1,013,653 465,088 (548,565) 46%
REVENUES - GENERAL FUND
CITY OF EDMONDS
Packet Page 326 of 393
10
Page 2 of 3
Title
2012 Adopted
Budget
6/30/2012
Revenues Variance % Received
CHARGES FOR GOODS AND SERVICES:
RECORD/LEGAL INSTRUMTS 1,050 388 (662) 37%
COURT RECORD SERVICES 100 - (100) 0%
D/M COURT REC SER 950 67 (883) 7%
SALE MAPS & BOOKS - 23 23 0%
MUNIC.-DIST. COURT CURR EXPEN 150 92 (58) 62%
PHOTOCOPIES 4,000 1,889 (2,111) 47%
POLICE DISCLOSURE REQUESTS 5,000 2,178 (2,822) 44%
ASSESSMENT SEARCH - 5 5 0%
PASSPORTS AND NATURALIZATION FEES 10,500 5,850 (4,650) 56%
POLICE SERVICES SPECIAL EVENTS 26,000 6,906 (19,094) 27%
DUI EMERGENCY FIRE SERVICES - 263 263 0%
ADULT PROBATION SERVICE CHARGE 68,300 28,193 (40,108) 41%
ELECTRONIC MONITORING 150 - (150) 0%
ELECTRONIC MONITOR DUI 700 82 (618) 12%
BOOKING FEES 6,300 2,197 (4,103) 35%
FIRE CONSTRUCTION INSPECTION FEES 6,060 2,535 (3,525) 42%
EMERGENCY SERVICE FEES 21,210 8,942 (12,268) 42%
DUI EMERGENCY AID 200 33 (167) 17%
EMS TRANSPORT USER FEE 848,500 325,987 (522,513) 38%
POLICE - FINGERPRINTING 300 271 (30) 90%
CRIM CNV FEE DUI 700 345 (355) 49%
CRIM CONV FEE CT 5,900 2,159 (3,741) 37%
CRIM CONV FEE CN 2,100 804 (1,296) 38%
POLICE TRAINING CLASSES - - - 0%
ENGINEERING FEES AND CHARGES 102,010 48,388 (53,622) 47%
FIBER SERVICES - 18,039 18,039 0%
ANIMAL CONTROL SHELTER 4,000 3,275 (725) 82%
FLEX FUEL PAYMENTS FROM STATIONS - 106 106 0%
ANNUAL VEHICLE FEE (TBD)- (80) (80) 0%
ZONING/SUBDIVISION FEE 55,000 17,402 (37,598) 32%
FIRE PLAN CHECK FEES 3,300 718 (2,583) 22%
PLAN CHECKING FEES 235,000 104,848 (130,152) 45%
PLANNING 1% INSPECTION FEE 4,500 326 (4,174) 7%
S.E.P.A. REVIEW 6,000 970 (5,030) 16%
CRITICAL AREA STUDY 15,000 6,355 (8,645) 42%
SWIM POOL ENTRANCE FEES 52,471 19,048 (33,423) 36%
LOCKER FEES 300 - (300) 0%
SWIM CLASS FEES 45,520 7,796 (37,724) 17%
PROGRAM FEES 800,000 421,315 (378,685) 53%
TAXABLE RECREATION ACTIVITIES 120,000 89,687 (30,313) 75%
SWIM TEAM / DIVE TEAM 31,150 30,002 (1,148) 96%
BIRD FEST REGISTRATION FEES 620 (360) (980) -58%
INTERFUND REIMBURSEMENT-CONTRACT SVCS 1,582,061 787,605 (794,456) 50%
MISCELLANEOUS POLICE SERVICES - - - 0%
4,065,102 1,944,647 (2,120,455) 48%
FINES AND FORFEITURES:
PROOF OF VEHICLE INS PENALTY 10,500 5,058 (5,442) 48%
TRAFFIC INFRACTION PENALTIES 51,472 15,000 (36,472) 29%
NC TRAFFIC INFRACTION 285,000 132,428 (152,572) 46%
CRT COST FEE CODE LEG ASSESSMENT (LGA)15,000 9,667 (5,333) 64%
SPEEDING DOUBLE - 38 38 0%
NON-TRAFFIC INFRACTION PENALTIES - 900 900 0%
OTHER INFRACTIONS '04 1,250 323 (927) 26%
PARKING INFRACTION PENALTIES 33,000 15,737 (17,263) 48%
PR - HANDICAPPED 800 - (800) 0%
PARKING INFRACTION LOC 600 40 (560) 7%
PARK / INDDISZONE 600 1,786 1,186 298%
DWI PENALTIES 9,500 2,985 (6,515) 31%
DUI - DP ACCT - 630 630 0%
OTHER CRIMINAL TRAF MISDEM PEN 50 186 136 372%
CRIMINAL TRAFFIC MISDEMEANOR 8/03 40,000 16,483 (23,517) 41%
OTHER NON-TRAF MISDEMEANOR PEN 600 241 (359) 40%
OTHER NON TRAFFIC MISD. 8/03 11,500 7,965 (3,535) 69%
COURT DV PENALTY ASSESSMENT 950 506 (444) 53%
CRIMINAL COSTS-RECOUPMENTS 120,000 53,211 (66,789) 44%
JURY DEMAND COST 100 - (100) 0%
PUBLIC DEFENSE RECOUPMENT 37,000 15,131 (21,869) 41%
COURT INTERPRETER COST 300 114 (186) 38%
MISC FINES AND PENALTIES 1,050 960 (90) 91%
619,272 279,388 (339,884) 45%
CITY OF EDMONDS
REVENUES - GENERAL FUND
Packet Page 327 of 393
11
Page 3 of 3
Title
2012 Adopted
Budget
6/30/2012
Revenues Variance % Received
MISCELLANEOUS:
INVESTMENT INTEREST - 2,789 2,789 0%
INVESTMENT SERVICE FEES 9,800 - (9,800) 0%
INTEREST ON COUNTY TAXES 2,000 1,209 (791) 60%
INTEREST - COURT COLLECTIONS 3,150 2,682 (468) 85%
PARKING 10,000 5,755 (4,245) 58%
SPACE/FACILITIES RENTALS 140,000 67,351 (72,649) 48%
GYM AND WEIGHTROOM FEES 7,800 2,704 (5,096) 35%
BRACKET ROOM RENTAL 1,000 2,545 1,545 255%
LEASES LONG-TERM 173,465 80,740 (92,725) 47%
VENDING MACHINE CONCESSION 4,700 1,598 (3,102) 34%
OTHER RENTS & USE CHARGES 10,078 3,030 (7,048) 30%
PARKS DONATIONS 5,800 7,642 1,842 132%
BIRD FEST CONTRIBUTIONS 1,500 1,400 (100) 93%
SALE OF JUNK/SALVAGE 200 1,080 880 540%
SALES OF UNCLAIM PROPERTY 4,000 870 (3,130) 22%
OTHER JUDGEMENT/SETTLEMENT 200 - (200) 0%
POLICE JUDGMENTS/RESTITUTION 100 150 50 150%
CASHIER'S OVERAGES/SHORTAGES (200) 13 213 0%
OTHER MISC REVENUES 3,000 5,102 2,102 170%
SMALL OVERPAYMENT - 55 55 0%
NSF FEES - PARKS & REC - 60 60 0%
NSF FEES - MUNICIPAL COURT 525 326 (199) 62%
NSF FEES - DEVEL SERV DEPT - - - 0%
PLANNING SIGN REVENUE 2,000 - (2,000) 0%
379,118 187,102 (192,016) 49%
TRANSFERS-IN:
INSURANCE RECOVERIES - - - 0%
INTERFUND TRANSFER-IN - - - 0%
INTERFUND TRANSFER - In (From 121)25,086 19,473 (5,613) 78%
INTERFUND TRANSFER (From 136)6,930 - (6,930) 0%
32,016 19,473 (12,543) 61%
TOTAL GENERAL FUND REVENUE 33,014,518$ 17,064,191$ (15,950,327)$ 52%
REVENUES - GENERAL FUND
CITY OF EDMONDS
Packet Page 328 of 393
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13
Page 1 of 5
Title
2012 Adopted
Budget
6/30/2012
Expenditures Variance % Used
GENERAL FUND EXPENDITURES:
SALARIES AND WAGES 12,400,240$ 5,829,290$ (6,570,950)$ 47%
OVERTIME 458,540 198,118 (260,422) 43%
HOLIDAY BUY BACK 179,687 2,526 (177,161) 1%
BENEFITS 4,244,174 2,053,209 (2,190,965) 48%
UNIFORMS 63,880 27,032 (36,848) 42%
SUPPLIES 435,011 151,733 (283,278) 35%
FUEL CONSUMED 700 - (700) 0%
SMALL EQUIPMENT 130,356 95,693 (34,663) 73%
PROFESSIONAL SERVICES 1,852,841 685,413 (1,167,428) 37%
COMMUNICATIONS 210,037 89,260 (120,777) 42%
TRAVEL 51,060 10,485 (40,575) 21%
ADVERTISING 71,667 15,602 (56,065) 22%
RENTAL/LEASE 139,281 67,770 (71,511) 49%
INSURANCE 444,962 420,109 (24,853) 94%
UTILITIES 454,500 211,653 (242,847) 47%
REPAIRS & MAINTENANCE 331,397 138,470 (192,927) 42%
MISCELLANEOUS 327,242 147,348 (179,894) 45%
INTERGOVERNMENTAL SERVICES 8,218,704 5,797,534 (2,421,170) 71%
ECA CONTINGENCY RESERVE 250,000 80,635 (169,365) 32%
EXCISE TAXES 5,200 2,585 (2,615) 50%
INTERFUND TRANSFER (to 009,116,117,125,617)899,623 419,926 (479,697) 47%
MACHINERY/EQUIPMENT 17,144 - (17,144) 0%
GENERAL OBLIGATION BOND PRINCIPAL 1,084,062 - (1,084,062) 0%
CAPITAL LEASES AND INSTALLMENT PURCHASES 63,380 63,380 (0) 100%
OTHER DEBT - - - 0%
INTEREST ON LONG-TERM EXTERNAL DEBT 296,838 149,706 (147,132) 50%
DEBT ISSUE COSTS 5,000 1,125 (3,875) 23%
FISCAL AGENT FEES - - - 0%
INTERFUND SERVICES 197,900 - (197,900) 0%
INTERFUND FUEL - 55 55 0%
INTERFUND SUPPLIES - - - 0%
INTERFUND RENTAL 430,246 215,130 (215,116) 50%
INTERFUND REPAIRS - 780 780 0%
33,263,672$ 16,874,568$ (16,389,104)$ 51%
LEOFF-MEDICAL INS. RESERVE:
BENEFITS 462,886$ 220,155$ (242,731)$ 48%
In-Home LTC Claims 140,425 70,672 (69,753) 50%
PROFESSIONAL SERVICES 16,500 7,186 (9,315) 44%
MISCELLANEOUS - 250 250 0%
619,811$ 298,263$ (321,548)$ 48%
DRUG ENFORCEMENT FUND:
SUPPLIES 200$ -$ (200)$ 0%
FUEL CONSUMED 2,000 1,139 (861) 57%
SMALL EQUIPMENT 5,000 - (5,000) 0%
COMMUNICATIONS 2,233 1,014 (1,219) 45%
REPAIR/MAINT 800 - (800) 0%
MISCELLANEOUS 20,000 - (20,000) 0%
INTERGOVTL SVC 50,000 9,928 (40,072) 20%
80,233$ 12,081$ (68,152)$ 15%
EXPENDITURES BY FUND - DETAIL
CITY OF EDMONDS
Packet Page 330 of 393
14
Page 2 of 5
Title
2012 Adopted
Budget
6/30/2012
Expenditures Variance % Used
STREET FUND:
SALARIES AND WAGES 474,924$ 253,765$ (221,159)$ 53%
OVERTIME 18,400 18,782 382 102%
BENEFITS 191,707 114,305 (77,402) 60%
UNIFORMS 7,000 4,414 (2,586) 63%
SUPPLIES 242,500 80,372 (162,128) 33%
SMALL EQUIPMENT 24,000 11,550 (12,450) 48%
PROFESSIONAL SERVICES 32,700 16,408 (16,292) 50%
COMMUNICATIONS 3,000 1,908 (1,092) 64%
TRAVEL 1,000 - (1,000) 0%
RENTAL/LEASE 1,500 1,393 (107) 93%
INSURANCE 93,719 93,305 (414) 100%
UTILITIES 261,100 105,268 (155,832) 40%
REPAIRS & MAINTENANCE 25,500 4,479 (21,021) 18%
MISCELLANEOUS 6,000 5,855 (146) 98%
INTERGOVERNMENTAL SERVICES 6,000 511 (5,489) 9%
GENERAL OBLIGATION BOND PRINCIPAL 38,954 - (38,954) 0%
INTEREST ON LONG-TERM EXTERNAL DEBT 6,200 3,100 (3,100) 50%
FISCAL AGENT FEES - - - 0%
INTERFUND RENTAL 190,944 95,472 (95,472) 50%
1,625,148$ 810,886$ (814,262)$ 50%
COMBINED STREET CONST/IMPROVE:
PROFESSIONAL SERVICES 846,180$ 494,142$ (352,038)$ 58%
INTERFUND TRANSFER OUT (to 112, 132)53,497 41,694 (11,803) 78%
LAND 231,022 - (231,022) 0%
CONST SURFACE CONST PROJECTS 763,300 1,700 (761,600) 0%
INTERGOVERNMENTAL LOANS 72,202 72,201 (1) 100%
INTEREST ON INTERGOVERNMENTAL LOANS 4,841 4,840 (1) 100%
INTERFUND SERVICES 136,386 68,067 (68,319) 50%
2,107,428$ 682,645$ (1,424,783)$ 32%
MULTIMODAL TRANSPORTATION FD:
PROFESSIONAL SVC -$ -$ -$ 0%
INTERFUND TRANSFER - - - 0%
-$ -$ -$ 0%
BUILDING MAINTENANCE:
SUPPLIES 10,000$ -$ (10,000)$ 0%
PROFESSIONAL SERVICES 40,000 1,000 (39,000) 3%
REPAIRS & MAINTENANCE 195,000 - (195,000) 0%
MISCELLANEOUS - - - 0%
INTERFUND TRANSFER - - - 0%
245,000$ 1,000$ (244,000)$ 0%
MUNICIPAL ARTS ACQUIS. FUND:
SUPPLIES 4,200$ 143$ (4,057)$ 3%
SMALL EQUIPMENT 1,000 523 (477) 52%
PROFESSIONAL SERVICES 110,500 5,157 (105,343) 5%
TRAVEL 50 10 (40) 20%
ADVERTISING 4,000 - (4,000) 0%
RENTAL/LEASE 1,000 - (1,000) 0%
REPAIRS & MAINTENANCE 300 - (300) 0%
MISCELLANEOUS 10,500 2,081 (8,419) 20%
INTERFUND TRANSFER (to 117.300)3,000 - (3,000) 0%
134,550$ 7,913$ (126,637)$ 6%
CITY OF EDMONDS
EXPENDITURES BY FUND - DETAIL
Packet Page 331 of 393
15
Page 3 of 5
Title
2012 Adopted
Budget
6/30/2012
Expenditures Variance % Used
HOTEL/MOTEL TAX REVENUE FUND
PROFESSIONAL SERVICES 10,000$ 4,209$ (5,792)$ 42%
ADVERTISING 35,000 13,554 (21,446) 39%
MISCELLANEOUS 2,500 - (2,500) 0%
TRANSFER TO FUND 623 26,250 2,000 (24,250) 8%
73,750$ 19,762$ (53,988)$ 27%
EMPLOYEE PARKING PERMIT FUND:
SUPPLIES 1,000$ -$ (1,000)$ 0%
INTERFUND TRANSFER (to 001)25,086 12,543 (12,543) 50%
26,086$ 12,543$ (13,543)$ 48%
YOUTH SCHOLARSHIP FUND:
MISCELLANEOUS 4,000$ 2,884$ (1,116)$ 72%
4,000$ 2,884$ (1,116)$ 72%
TOURISM PROMOTIONAL FUND/ARTS:
PROFESSIONAL SVC 10,500$ 33$ (10,467)$ 0%
ADVERTISING 4,500 3,830 (670) 85%
MISCELLANEOUS 4,000 - (4,000) 0%
19,000$ 3,863$ (15,137)$ 20%
REAL ESTATE EXCISE TAX 2:
SUPPLIES 36,000$ 23,136$ (12,864)$ 64%
PROFESSIONAL SERVICES 617,000 67,813 (549,187) 11%
REPAIRS & MAINTENANCE 100,000 1,544 (98,456) 2%
INTERFUND TRANSFER (to 117,132)199,000 - (199,000) 0%
CONSTRUCTION PROJECTS 103,000 - (103,000) 0%
INTERFUND SERVICES - - - 0%
1,055,000$ 92,493$ (962,507)$ 9%
REAL ESTATE EXCISE TAX 1, PARKS ACQ:
MISCELLANEOUS -$ -$ -$ 0%
TRANSFER TO FUND 234 68,080 16,540 (51,540) 24%
1998 REF BOND PRINCIPAL 502,163 - (502,163) 0%
2001 BONDS, B - INTEREST 127,474 63,737 (63,737) 50%
FISCAL AGENT FEES - - - 0%
697,717$ 80,277$ (617,440)$ 12%
GIFTS CATALOG FUND:
SUPPLIES 6,275$ 1,202$ (5,073)$ 19%
PROFESSIONAL SERVICES 4,000 - (4,000) 0%
INTERFUND TRANSFER (to 132)2,000 - (2,000) 0%
12,275$ 1,202$ (11,073)$ 10%
SPECIAL PROJECTS FUND:
PROFESSIONAL SERVICES 83,500$ 1,833$ (81,667)$ 2%
CONSTRUCTION 400,000 - (400,000) 0%
483,500$ 1,833$ (481,667)$ 0%
CEMETERY MAINTENANCE/IMPROVEMENT:
SALARIES AND WAGES 71,107$ 33,815$ (37,292)$ 48%
OVERTIME 3,500 1,690 (1,810) 48%
BENEFITS 32,926 16,122 (16,804) 49%
UNIFORMS 1,000 - (1,000) 0%
SUPPLIES 7,000 2,516 (4,484) 36%
SUPPLIES PURCHASED FOR INVENTORY/RESALE 20,000 11,692 (8,308) 58%
PROFESSIONAL SERVICES 1,000 200 (800) 20%
COMMUNICATIONS 1,412 582 (830) 41%
TRAVEL 1,000 - (1,000) 0%
ADVERTISING 3,000 869 (2,131) 29%
UTILITIES 3,800 1,431 (2,369) 38%
REPAIRS & MAINTENANCE 500 - (500) 0%
MISCELLANEOUS 1,000 1,915 915 192%
MACHINERY/EQUIPMENT 17,500 - (17,500) 0%
INTERFUND SERVICES - - - 0%
INTERFUND RENTAL 7,260 3,630 (3,630) 50%
172,005$ 74,463$ (97,542)$ 43%
CITY OF EDMONDS
EXPENDITURES BY FUND - DETAIL
Packet Page 332 of 393
16
Page 4 of 5
Title
2012 Adopted
Budget
6/30/2012
Expenditures Variance % Used
PARKS CONSTRUCTION FUND:
SUPPLIES -$ 72,039$ 72,039$ 0%
PROFESSIONAL SERVICES 63,000 39,218 (23,782) 62%
CONSTRUCTION PROJECTS 1,324,000 188,540 (1,135,460) 14%
INTERFUND SERVICES 10,000 19,276 9,276 193%
1,397,000$ 319,073$ (1,077,927)$ 23%
PARKS TRUST FUND:
INTERFUND TRANSFER 6,930$ 6,930$ -$ 100%
6,930$ 6,930$ -$ 100%
SISTER CITY COMMISSION:
SUPPLIES 500$ -$ (500)$ 0%
STUDENT TRIP 2,600 - (2,600) 0%
MISCELLANEOUS 1,500 1,592 92 106%
4,600$ 1,592$ (3,008)$ 35%
LID FUND CONTROL
INTERFUND TRANSFER (to 213)151,500$ 106,000$ (45,500)$ 70%
151,500$ 106,000$ (45,500)$ 70%
LIMITED TAX G.O. BOND FUND:
2002 BOND PRINCIPAL 205,000$ -$ (205,000)$ 0%
2002 BOND INTEREST 273,573 136,786 (136,787) 50%
478,573$ 136,786$ (341,787)$ 29%
COMBINED UTILITY OPERATION:
SALARIES AND WAGES 2,791,123$ 1,338,766$ (1,452,357)$ 48%
OVERTIME 117,180 61,436 (55,744) 52%
BENEFITS 1,113,707 563,673 (550,034) 51%
UNIFORMS 28,650 13,994 (14,656) 49%
SUPPLIES 675,015 293,520 (381,495) 43%
FUEL CONSUMED 150,723 87,841 (62,882) 58%
WATER PURCHASED FOR RESALE 1,410,000 504,811 (905,189) 36%
SUPPLIES PURCHASED FOR INVENTORY/RESALE 143,000 51,916 (91,084) 36%
SMALL EQUIPMENT 25,500 1,859 (23,641) 7%
PROFESSIONAL SERVICES 228,808 60,347 (168,461) 26%
COMMUNICATIONS 72,200 32,121 (40,079) 44%
TRAVEL 18,600 158 (18,442) 1%
ADVERTISING 3,560 605 (2,955) 17%
RENTAL/LEASE 16,300 7,919 (8,381) 49%
INSURANCE 288,211 242,229 (45,982) 84%
UTILITIES 999,853 372,110 (627,743) 37%
REPAIRS & MAINTENANCE 131,930 44,523 (87,407) 34%
MISCELLANEOUS 592,880 301,867 (291,013) 51%
INTERGOVERNMENTAL SERVICES 667,900 78,497 (589,403) 12%
INTERFUND TAXES 1,548,996 747,156 (801,840) 48%
INTERFUND TRANSFER (to 412,414)1,852,811 70,205 (1,782,606) 4%
LAND - - - 0%
BUILDINGS - - - 0%
MACHINERY/EQUIPMENT - - - 0%
GENERAL OBLIGATION BOND PRINCIPAL 111,862 - (111,862) 0%
REVENUE BOND PRINCIPAL 1,202,102 - (1,202,102) 0%
INTERGOVERNMENTAL LOANS 180,398 181,966 1,568 101%
INTEREST ON LONG-TERM EXTERNAL DEBT 159,710 238,122 78,412 149%
DEBT ISSUE COSTS 33,104 2,759 (30,345) 8%
FISCAL AGENT FEES - 272 272 0%
INTERFUND SERVICES 818,454 386,275 (432,180) 47%
INTERFUND RENTAL 407,150 203,574 (203,576) 50%
INTERFUND REPAIRS - - - 0%
15,789,727$ 5,888,521$ (9,901,206)$ 37%
CITY OF EDMONDS
EXPENDITURES BY FUND - DETAIL
Packet Page 333 of 393
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Page 5 of 5
Title
2012 Adopted
Budget
6/30/2012
Expenditures Variance % Used
COMBINED UTILITY CONST/IMPROVE:
PROFESSIONAL SERVICES 1,774,861$ 249,122$ (1,525,739)$ 14%
INTERFUND TRANSFER (to 112,117,132,412.300)496,111 - (496,111) 0%
LAND 3,500 - (3,500) 0%
CONSTRUCTION PROJECTS 8,102,386 970,853 (7,131,533) 12%
INTERFUND SERVICES 570,821 315,188 (255,633) 55%
10,947,679$ 1,535,163$ (9,412,516)$ 14%
CAPITAL IMPROVEMENTS RESERVE:
PROFESSIONAL SERVICES 85,000$ 204,907$ 119,907$ 241%
CONSTRUCTION PROJECTS 1,226,012 72,752 (1,153,260) 6%
GENERAL OBLIGATION BOND PRINCIPAL 85,888 - (85,888) 0%
REVENUE BONDS 52,626 - (52,626) 0%
INTERGOVERNMENTAL LOANS 34,875 34,875 - 100%
INTEREST ON LONG-TERM DEBT 98,987 45,643 (53,344) 46%
FISCAL AGENT FEES - 7 7 0%
1,583,388$ 358,184$ (1,225,204)$ 23%
EQUIPMENT RENTAL FUND:
SALARIES AND WAGES 218,537$ 106,818$ (111,719)$ 49%
OVERTIME 2,000 91 (1,909) 5%
BENEFITS 100,670 51,378 (49,292) 51%
UNIFORMS 1,000 441 (559) 44%
SUPPLIES 76,000 36,392 (39,608) 48%
FUEL CONSUMED 1,000 674 (326) 67%
SUPPLIES PURCHASED FOR INVENTORY/RESALE 320,510 157,216 (163,294) 49%
SMALL EQUIPMENT 10,000 4,778 (5,222) 48%
PROFESSIONAL SERVICES 1,000 322 (678) 32%
COMMUNICATIONS 3,500 700 (2,800) 20%
TRAVEL 500 - (500) 0%
ADVERTISING 500 - (500) 0%
RENTAL/LEASE 3,500 644 (2,856) 18%
INSURANCE 23,261 32,530 9,269 140%
UTILITIES 14,000 6,576 (7,424) 47%
REPAIRS & MAINTENANCE 85,000 15,290 (69,710) 18%
MISCELLANEOUS 7,500 3,926 (3,574) 52%
INTERGOVERNMENTAL SERVICES 2,500 682 (1,818) 27%
MACHINERY/EQUIPMENT 420,000 86,069 (333,931) 20%
INTERFUND SERVICES 20,000 - (20,000) 0%
INTERFUND RENTAL 10,356 5,178 (5,178) 50%
1,321,334$ 509,705$ (811,629)$ 39%
FIREMEN'S PENSION FUND:
BENEFITS 66,515$ 29,215$ (37,300)$ 44%
PENSION AND DISABILITY PAYMENTS 52,500 22,604 (29,896) 43%
PROF SERVICES 4,500 1,065 (3,436) 24%
123,515$ 52,884$ (70,631)$ 43%
TRANSPORTATION BENEFIT DISTRICT:
INSURANCE 5,000$ 5,000$ -$ 100%
INTERGOVTL SERVICES 595,000 49,936 (545,064) 8%
INTERFUND TRANSFER (To 111)- 267,280 267,280 0%
600,000$ 322,216$ (277,784)$ 54%
TOTAL EXPENDITURE ALL FUNDS 73,023,421$ 28,213,730$ (44,809,691)$ 39%
EXPENDITURES BY FUND - DETAIL
CITY OF EDMONDS
Packet Page 334 of 393
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19
Title
2012 Adopted
Budget
6/30/2012
Expenditures Variance % Used
CITY COUNCIL 269,812$ 128,336$ (141,476)$ 48%
OFFICE OF MAYOR 253,184 113,618 (139,566) 45%
HUMAN RESOURCES 286,799 114,330 (172,469) 40%
MUNICIPAL COURT 779,038 365,837 (413,201) 47%
ECONOMIC DEVELOPMENT 138,880 55,227 (83,653) 40%
CITY CLERK 609,840 246,012 (363,828) 40%
ADMINISTRATIVE SERVICES 1,412,575 685,600 (726,975) 49%
CITY ATTORNEY 495,000 234,108 (260,892) 47%
NON-DEPARTMENTAL 11,399,538 5,348,836 (6,050,702) 47%
POLICE SERVICES 9,165,244 4,149,872 (5,015,372) 45%
COMMUNITY SERVICES 326,930 157,098 (169,832) 48%
DEVELOPMENT SERVICES 1,658,272 774,015 (884,257) 47%
PARKS & RECREATION 3,504,196 1,503,266 (2,000,930) 43%
PUBLIC WORKS 1,612,816 795,755 (817,061) 49%
FACILITIES MAINTENANCE 1,351,548 646,963 (704,585) 48%
33,263,672$ 15,318,873$ (17,944,799)$ 46%
Title
2012 Adopted
Budget
6/30/2012
Expenditures Variance % Used
STORM DRAINAGE UTILITY 2,277,822$ 897,065$ (1,380,757)$ 39%
WATER 5,387,537 2,130,307 (3,257,230) 40%
SEWER 4,566,027 1,262,571 (3,303,456) 28%
TREATMENT PLANT 3,558,341 1,598,578 (1,959,763) 45%
15,789,727$ 5,888,521$ (9,901,206)$ 37%
EXPENDITURES - GENERAL FUND - BY DEPARTMENT IN SUMMARY
EXPENDITURES - COMBINED UTILITY- BY DEPARTMENT IN SUMMARY
CITY OF EDMONDS
CITY OF EDMONDS
Packet Page 336 of 393
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21
Page 1 of 4
Title
2012 Adopted
Budget
6/30/2012
Expenditures Variance % Used
CITY COUNCIL
SALARIES 105,665$ 53,379$ (52,286)$ 51%
OVERTIME 7,240 3,140 (4,100) 43%
BENEFITS 69,902 36,174 (33,728) 52%
SUPPLIES 1,525 349 (1,176) 23%
PROFESSIONAL SVC 50,000 26,541 (23,459) 53%
COMMUNICATIONS 3,000 1,318 (1,682) 44%
TRAVEL 2,500 879 (1,621) 35%
RENTAL/LEASE 480 245 (235) 51%
REPAIRS/MAINT 1,500 - (1,500) 0%
MISCELLANEOUS 28,000 6,310 (21,690) 23%
269,812$ 128,336$ (141,476)$ 48%
OFFICE OF MAYOR
SALARIES 193,896$ 88,855$ (105,041)$ 46%
OVERTIME - - - 0%
BENEFITS 49,188 20,675 (28,513) 42%
SUPPLIES 2,000 388 (1,612) 19%
PROFESSIONAL SVC 1,000 - (1,000) 0%
COMMUNICATION 1,400 567 (833) 41%
TRAVEL 700 295 (405) 42%
RENTAL/LEASE 1,500 1,327 (173) 88%
REPAIR/MAINT 500 - (500) 0%
MISCELLANEOUS 3,000 1,510 (1,490) 50%
253,184$ 113,618$ (139,566)$ 45%
HUMAN RESOURCES
SALARIES 144,191$ 43,664$ (100,527)$ 30%
OVERTIME - - - 0%
BENEFITS 32,098 16,400 (15,698) 51%
SUPPLIES 2,500 1,366 (1,134) 55%
SMALL EQUIPMENT 100 - (100) 0%
PROFESSIONAL SVC 77,500 43,607 (33,893) 56%
COMMUNICATIONS 500 183 (317) 37%
TRAVEL 500 - (500) 0%
ADVERTISING 9,000 683 (8,317) 8%
RENTAL/LEASE 2,000 1,252 (748) 63%
REPAIR/MAINT 6,000 4,820 (1,180) 80%
MISCELLANEOUS 12,410 2,355 (10,055) 19%
286,799$ 114,330$ (172,469)$ 40%
MUNICIPAL COURT
SALARIES 486,685$ 233,187$ (253,498)$ 48%
OVERTIME 1,400 439 (961) 31%
BENEFITS 172,053 86,686 (85,368) 50%
SUPPLIES 14,500 5,151 (9,349) 36%
SMALL EQUIPMENT 6,500 - (6,500) 0%
PROFESSIONAL SERVICES 66,600 26,575 (40,025) 40%
COMMUNICATIONS 2,600 1,056 (1,544) 41%
TRAVEL 2,500 970 (1,530) 39%
RENTAL/LEASE 1,300 308 (992) 24%
REPAIR/MAINT 2,200 795 (1,405) 36%
MISCELLANEOUS 22,350 10,578 (11,772) 47%
INTERGOVTL SVC 350 92 (258) 26%
779,038$ 365,837$ (413,201)$ 47%
EXPENDITURES - GENERAL FUND - BY DEPARTMENT IN DETAIL
CITY OF EDMONDS
Packet Page 338 of 393
22
Page 2 of 4
Title
2012 Adopted
Budget
6/30/2012
Expenditures Variance % Used
ECONOMIC DEVELOPMENT
BENEFITS -$ 13$ 13$ 0%
SUPPLIES 500 1,179 679 236%
SMALL EQUIPMENT 300 - (300) 0%
PROFESSIONAL SERVICES 103,680 51,835 (51,845) 50%
COMMUNICATIONS 400 28 (372) 7%
TRAVEL 1,000 - (1,000) 0%
ADVERTISING 30,000 727 (29,273) 2%
MISCELLANEOUS 3,000 1,445 (1,555) 48%
138,880$ 55,227$ (83,653)$ 40%
CITY CLERK
SALARIES AND WAGES 302,054$ 142,876$ (159,178)$ 47%
BENEFITS 90,045 44,953 (45,092) 50%
SUPPLIES 13,760 5,188 (8,572) 38%
PROFESSIONAL SERVICES 89,377 7,239 (82,138) 8%
COMMUNICATIONS 52,067 19,809 (32,258) 38%
TRAVEL 1,000 - (1,000) 0%
ADVERTISING 23,690 11,080 (12,610) 47%
RENTAL/LEASE 27,310 8,218 (19,092) 30%
REPAIRS & MAINTENANCE 8,037 4,862 (3,175) 60%
MISCELLANEOUS 2,500 1,788 (712) 72%
609,840$ 246,012$ (363,828)$ 40%
ADMINISTRATIVE SERVICES
SALARIES 741,281$ 354,550$ (386,731)$ 48%
OVERTIME 8,100 4,900 (3,200) 60%
BENEFITS 222,830 110,050 (112,780) 49%
SUPPLIES 60,690 22,141 (38,549) 36%
SMALL EQUIPMENT 63,500 54,618 (8,882) 86%
PROFESSIONAL SERVICES 71,842 21,088 (50,754) 29%
COMMUNICATIONS 60,220 30,577 (29,643) 51%
TRAVEL 4,800 1,052 (3,748) 22%
RENTAL/LEASE 3,300 2,457 (843) 74%
REPAIR/MAINT 164,720 74,639 (90,081) 45%
MISCELLANEOUS 10,500 9,132 (1,368) 87%
INTERFUND RENTAL 792 396 (396) 50%
1,412,575$ 685,600$ (726,975)$ 49%
CITY ATTORNEY
PROFESSIONAL SVC 495,000$ 233,908$ (261,092)$ 47%
MISC PROSECUTOR - 200 200 0%
495,000$ 234,108$ (260,892)$ 47%
NON-DEPARTMENTAL
SALARIES 100,000$ -$ (100,000)$ 0%
BENEFITS - UNEMPLOYMENT 70,000 23,142 (46,858) 33%
PROFESSIONAL SVC 294,962 110,769 (184,193) 38%
COMMUNICATIONS - 3 3 0%
RENTAL/LEASE 3,700 3,600 (100) 97%
INSURANCE 444,962 420,109 (24,853) 94%
MISCELLANEOUS 72,300 40,023 (32,277) 55%
INTERGOVT SVC 7,611,611 4,033,832 (3,577,779) 53%
ECA LOAN PAYMENT 250,000 80,635 (169,365) 32%
EXCISE TAXES 5,200 2,585 (2,615) 50%
INTERFUND TRANSFERS 899,623 419,926 (479,697) 47%
GENERAL OBLIGATION BOND 1,084,062 - (1,084,062) 0%
INSTALLMENT PURCHASES 63,380 63,380 (0) 100%
OTHER DEBT - - - 0%
INTEREST ON LONG-TERM DEBT 296,838 149,706 (147,132) 50%
DEBT ISSUANCE COSTS 5,000 1,125 (3,875) 23%
FISCAL AGENT FEES - - - 0%
INTERFUND SERVICES 197,900 - (197,900) 0%
11,399,538$ 5,348,836$ (6,050,702)$ 47%
CITY OF EDMONDS
EXPENDITURES - GENERAL FUND - BY DEPARTMENT IN DETAIL
Packet Page 339 of 393
23
Page 3 of 4
Title
2012 Adopted
Budget
6/30/2012
Expenditures Variance % Used
POLICE SERVICES
SALARIES 5,400,738$ 2,561,535$ (2,839,203)$ 47%
OVERTIME 420,000 181,429 (238,572) 43%
HOLIDAY BUYBACK 179,687 2,526 (177,161) 1%
BENEFITS 1,899,147 891,075 (1,008,072) 47%
UNIFORMS 53,570 24,230 (29,340) 45%
SUPPLIES 95,900 26,429 (69,471) 28%
SMALL EQUIPMENT 14,300 3,621 (10,679) 25%
PROFESSIONAL SVC 95,200 47,201 (47,999) 50%
COMMUNICATIONS 33,592 12,414 (21,178) 37%
TRAVEL 26,300 6,526 (19,774) 25%
ADVERTISING 375 66 (309) 18%
RENTAL/LEASE 18,000 7,747 (10,253) 43%
REPAIR/MAINT 16,115 3,182 (12,933) 20%
MISCELLANEOUS 55,512 17,761 (37,751) 32%
INTERGOVTL SVC 536,048 202,916 (333,132) 38%
INTERFUND FUEL-BOAT - 55 55 0%
INTERFUND RENTAL 320,760 160,380 (160,380) 50%
INTERFUND REPAIRS - 780 780 0%
9,165,244$ 4,149,872$ (5,015,372)$ 45%
COMMUNITY SERVICES ADMIN
SALARIES 212,854$ 104,616$ (108,238)$ 49%
BENEFITS 60,622 31,060 (29,562) 51%
SUPPLIES 1,000 168 (832) 17%
SMALL EQUIPMENT 500 - (500) 0%
PROFESSIONAL SVC 45,924 18,931 (26,993) 41%
COMMUNICATIONS 1,090 386 (704) 35%
TRAVEL 1,000 - (1,000) 0%
ADVERTISING 500 - (500) 0%
RENTAL/LEASE 1,320 1,259 (61) 95%
REPAIR/MAINT 500 - (500) 0%
MISCELLANEOUS 1,000 365 (635) 37%
INTERFUND RENTAL 620 312 (308) 50%
326,930$ 157,098$ (169,832)$ 48%
DEVELOPMENT SERVICES/PLANNING
SALARIES 1,071,681$ 517,847$ (553,834)$ 48%
OVERTIME 2,800 2,128 (672) 76%
BENEFITS 374,639 185,003 (189,636) 49%
UNIFORMS 320 - (320) 0%
SUPPLIES 17,510 5,681 (11,829) 32%
MINOR EQUIPMENT 2,300 231 (2,069) 10%
PROFESSIONAL SVC 116,890 32,860 (84,030) 28%
COMMUNICATIONS 4,630 2,745 (1,885) 59%
TRAVEL 3,500 93 (3,407) 3%
ADVERTISING 4,250 1,173 (3,077) 28%
RENTAL/LEASE 22,500 10,588 (11,912) 47%
REPAIRS & MAINTENANCE 2,000 606 (1,394) 30%
MISCELLANEOUS 27,600 11,231 (16,369) 41%
INTERFUND RENTAL 7,652 3,828 (3,824) 50%
1,658,272$ 774,015$ (884,257)$ 47%
ENGINEERING
SALARIES 958,860$ 469,858$ (489,002)$ 49%
OVERTIME 5,000 454 (4,546) 9%
BENEFITS 321,636 165,721 (155,915) 52%
UNIFORMS 450 - (450) 0%
SUPPLIES - - - 0%
MINOR EQUIPMENT 2,500 2,398 (102) 96%
PROFESSIONAL SVC 5,000 2,596 (2,404) 52%
COMMUNICATIONS 6,500 2,669 (3,831) 41%
TRAVEL 620 210 (410) 34%
ADVERTISING - - - 0%
RENTAL/LEASE - - - 0%
REPAIR/MAINT 1,800 895 (905) 50%
MISCELLANEOUS 9,600 4,492 (5,108) 47%
MACHINERY/EQUIPMENT - - - 0%
INTERFUND RENTAL 6,740 3,372 (3,368) 50%
1,318,706$ 652,666$ (666,040)$ 49%
CITY OF EDMONDS
EXPENDITURES - GENERAL FUND - BY DEPARTMENT IN DETAIL
Packet Page 340 of 393
24
Page 4 of 4
Title
2012 Adopted
Budget
6/30/2012
Expenditures Variance % Used
PARKS & RECREATION
SALARIES 1,880,905$ 850,516$ (1,030,389)$ 45%
OVERTIME 5,300 4,694 (606) 89%
BENEFITS 571,640 287,059 (284,581) 50%
UNIFORMS 6,540 1,692 (4,848) 26%
SUPPLIES 145,026 49,527 (95,499) 34%
MINOR EQUIPMENT 32,356 33,568 1,212 104%
PROFESSIONAL SVC 339,666 62,238 (277,428) 18%
COMMUNICATIONS 28,938 10,366 (18,572) 36%
TRAVEL 6,140 424 (5,716) 7%
ADVERTISING 3,852 1,873 (1,979) 49%
RENTAL/LEASE 50,471 30,243 (20,228) 60%
PUBLIC UTILITY 150,000 72,107 (77,893) 48%
REPAIR/MAINT 52,025 22,675 (29,350) 44%
MISCELLANEOUS 76,370 37,721 (38,649) 49%
INTERGOVTL SVC 70,695 5,000 (65,695) 7%
MACHINERY/EQUIPMENT 17,144 - (17,144) 0%
INTERFUND RENTAL 67,128 33,564 (33,564) 50%
3,504,196$ 1,503,266$ (2,000,930)$ 43%
PUBLIC WORKS
SALARIES 208,578$ 104,641$ (103,937)$ 50%
OVERTIME 200 - (200) 0%
BENEFITS 64,638 32,084 (32,554) 50%
SUPPLIES 5,100 2,592 (2,508) 51%
PROFESSIONAL SERVICES 200 23 (177) 12%
COMMUNICATIONS 1,100 585 (515) 53%
TRAVEL 500 - (500) 0%
RENTAL/LEASE 7,400 525 (6,875) 7%
PUBLIC UTILITY 2,500 1,169 (1,331) 47%
REPAIR/MAINT 1,000 - (1,000) 0%
MISCELLANEOUS 1,000 522 (478) 52%
INTERFUND RENTAL 1,894 948 (946) 50%
294,110$ 143,089$ (151,021)$ 49%
FACILITIES MAINTENANCE
SALARIES 592,852$ 303,768$ (289,084)$ 51%
OVERTIME 8,500 936 (7,564) 11%
BENEFITS 245,736 123,113 (122,623) 50%
UNIFORMS 3,000 1,110 (1,890) 37%
SUPPLIES 75,000 31,574 (43,426) 42%
FUEL CONSUMED 700 - (700) 0%
MINOR EQUIPMENT 8,000 1,257 (6,743) 16%
PROFESSIONAL SERVICES - - - 0%
TRAVEL - 35 35 0%
COMMUNICATIONS 14,000 6,552 (7,448) 47%
PUBLIC UTILITY 302,000 138,378 (163,622) 46%
REPAIR/MAINT 75,000 25,996 (49,004) 35%
MISCELLANEOUS 2,100 1,915 (185) 91%
INTERFUND RENTAL 24,660 12,330 (12,330) 50%
1,351,548$ 646,963$ (704,585)$ 48%
TOTAL GENERAL FUND EXPENDITURES 33,263,672$ 15,318,873$ (17,944,799)$ 46%
CITY OF EDMONDS
EXPENDITURES - GENERAL FUND - BY DEPARTMENT IN DETAIL
Packet Page 341 of 393
25
Page 1 of 2
Title
2012 Adopted
Budget
6/30/2012
Expenditures Variance % Used
STORM DRAINAGE
SALARIES 477,207$ 234,009$ (243,198)$ 49%
OVERTIME 6,000 3,302 (2,698) 55%
BENEFITS 195,826 94,756 (101,070) 48%
UNIFORMS 6,500 3,839 (2,661) 59%
SUPPLIES 58,005 18,998 (39,007) 33%
MINOR EQUIPMENT 4,000 - (4,000) 0%
PROFESSIONAL SERVICES 18,836 3,614 (15,222) 19%
COMMUNICATIONS 3,200 700 (2,500) 22%
TRAVEL 4,300 - (4,300) 0%
ADVERTISING 500 - (500) 0%
RENTAL/LEASE 7,500 704 (6,796) 9%
INSURANCE 9,302 8,889 (413) 96%
UTILITIES 10,000 4,441 (5,560) 44%
REPAIR/MAINT 12,860 5,005 (7,855) 39%
MISCELLANEOUS 78,500 49,378 (29,122) 63%
INTERGOVT SERVICE 40,000 25,366 (14,634) 63%
STORMWATER TAX 254,061 132,518 (121,543) 52%
INTERFUND TRANSFER (to 412)200,000 - (200,000) 0%
LAND - - - 0%
BUILDINGS - - - 0%
MACHINERY/EQUIPMENT - - - 0%
GENERAL OBLIGATION BOND 108,298 - (108,298) 0%
REVENUE BOND 274,182 - (274,182) 0%
INTERGOVERNMENTAL LOAN 32,063 32,063 (1) 100%
INTEREST ON LONG-TERM DEBT 81,478 88,129 6,651 108%
DEBT ISSUE COSTS - - - 0%
FISCAL AGENT FEES - 78 78 0%
INTERFUND SERVICES 228,092 107,719 (120,373) 47%
INTERFUND RENTAL 167,112 83,556 (83,556) 50%
2,277,822$ 897,065$ (1,380,757)$ 39%
WATER
SALARIES 715,880$ 330,583$ (385,297)$ 46%
OVERTIME 24,180 10,345 (13,835) 43%
BENEFITS 267,990 146,677 (121,313) 55%
UNIFORMS 6,800 2,303 (4,497) 34%
SUPPLIES 143,505 76,273 (67,232) 53%
WATER PURCHASED FOR RESALE 1,410,000 504,811 (905,189) 36%
SUPPLIES FOR INVENTORY/RESALE 140,000 51,916 (88,084) 37%
SMALL EQUIPMENT 10,000 - (10,000) 0%
PROFESSIONAL SVC 77,136 9,842 (67,294) 13%
COMMUNICATIONS 30,000 14,663 (15,337) 49%
TRAVEL 3,400 - (3,400) 0%
ADVERTISING 560 - (560) 0%
RENTAL/LEASE 1,500 3,915 2,415 261%
INSURANCE 84,030 70,440 (13,590) 84%
PUBLIC UTILITY 28,000 19,859 (8,141) 71%
REPAIR/MAINT 24,160 6,916 (17,244) 29%
RCP - MISCELLANEOUS 301,630 153,122 (148,508) 51%
INTERGOVTL SVC 30,000 16,726 (13,274) 56%
WATER TAX 824,935 382,218 (442,717) 46%
INTERFUND TRANSFER-OUT (to 412)200,000 - (200,000) 0%
GENERAL OBLIGATION BOND 1,980 - (1,980) 0%
REVENUE BOND 623,007 - (623,007) 0%
INTERGOVERNMENTAL LOANS 44,270 45,839 1,569 104%
INTEREST ON LONG-TERM DEBT 48,565 121,818 73,253 251%
AMORTIZED DEBT ISSUE COSTS 16,553 1,379 (15,174) 8%
FISCAL AGENT FEES - 163 163 0%
INTERFUND SVC 224,970 108,255 (116,715) 48%
INTERFUND RENTAL 104,486 52,242 (52,244) 50%
5,387,537$ 2,130,307$ (3,257,230)$ 40%
CITY OF EDMONDS
EXPENDITURES - COMBINED UTILITY- BY DEPARTMENT IN DETAIL
Packet Page 342 of 393
26
Page 2 of 2
Title
2012 Adopted
Budget
6/30/2012
Expenditures Variance % Used
SEWER
SALARIES 434,516$ 222,341$ (212,175)$ 51%
OVERTIME 17,000 10,129 (6,871) 60%
BENEFITS 206,345 105,940 (100,405) 51%
UNIFORMS 5,100 3,014 (2,086) 59%
SUPPLIES 61,005 26,461 (34,544) 43%
SEWER INVENTORY 3,000 - (3,000) 0%
SMALL EQUIPMENT 6,000 1,511 (4,489) 25%
PROFESSIONAL SVC 53,836 2,818 (51,018) 5%
COMMUNICATIONS 30,000 12,432 (17,568) 41%
TRAVEL 2,400 - (2,400) 0%
ADVERTISING 500 - (500) 0%
RENTAL/LEASE 1,800 1,999 199 111%
INSURANCE 104,574 94,658 (9,916) 91%
PUBLIC UTILITY 533,813 128,499 (405,314) 24%
REPAIR/MAINT 16,860 7,076 (9,784) 42%
MISCELLANEOUS 130,000 64,066 (65,934) 49%
INTERGOVTL SVS 393,900 1,436 (392,464) 0%
SEWER UTILITY TAX 470,000 232,420 (237,580) 49%
INTERFUND TRANSFER (to 412, 414)1,452,811 70,205 (1,382,606) 5%
GENERAL OBLIGATION BOND 1,584 - (1,584) 0%
REVENUE BONDS 196,535 - (196,535) 0%
INTERGOVERNMENTAL LOANS 104,065 104,065 (0) 100%
INTEREST ON LONG-TERM DEBT 19,017 26,683 7,666 140%
AMORTIZED DEBT ISSUE COSTS 16,551 1,379 (15,172) 8%
FISCAL AGENT FEES - 28 28 0%
INTERFUND SVC 176,571 81,290 (95,281) 46%
INTERFUND RENTAL 128,244 64,122 (64,122) 50%
INTERFUND REPAIR/MAINT - - - 0%
4,566,027$ 1,262,571$ (3,303,456)$ 28%
TREATMENT PLANT
SALARIES 1,163,520$ 551,832$ (611,688)$ 47%
OVERTIME 70,000 37,660 (32,340) 54%
BENEFITS 443,546 216,300 (227,246) 49%
UNIFORMS 10,250 4,837 (5,413) 47%
SUPPLIES 412,500 171,788 (240,712) 42%
FUEL CONSUMED 150,723 87,841 (62,882) 58%
SMALL EQUIPMENT 5,500 348 (5,152) 6%
PROFESSIONAL SVC 79,000 44,074 (34,927) 56%
COMMUNICATIONS 9,000 4,326 (4,674) 48%
TRAVEL 8,500 158 (8,342) 2%
ADVERTISING 2,000 605 (1,395) 30%
RENTAL/LEASE 5,500 1,300 (4,200) 24%
INSURANCE 90,305 68,242 (22,063) 76%
UTILITIES 428,040 219,312 (208,728) 51%
REPAIR/MAINT 78,050 25,526 (52,524) 33%
MISCELLANEOUS 82,750 35,301 (47,449) 43%
INTERGOVTL SVS 204,000 34,969 (169,031) 17%
FISCAL AGENT FEES - 4 4 0%
REVENUE BOND 108,378 - (108,378) 0%
INTEREST ON LONG-TERM DEBT 10,650 1,492 (9,158) 14%
INTERFUND SVC 188,821 89,011 (99,810) 47%
INTERFUND RENTAL 7,308 3,654 (3,654) 50%
3,558,341$ 1,598,578$ (1,959,763)$ 45%
Total Combined Utility Fund Expenditures 15,789,727$ 5,888,521$ (9,901,206)$ 37%
CITY OF EDMONDS
EXPENDITURES - COMBINED UTILITY- BY DEPARTMENT IN DETAIL
Packet Page 343 of 393
27
General Fund
Cumulative Monthly YTD Variance
Budget Forecast Budget Forecast Actuals %
January 1,254,151$ 1,254,151$ 1,608,118$ 28.22%
February 3,062,917 1,808,765 3,432,053 12.05%
March 5,168,529 2,105,612 5,372,339 3.94%
April 7,722,111 2,553,582 8,516,228 10.28%
May 15,169,700 7,447,589 15,369,907 1.32%
June 16,854,665 1,684,965 17,064,191 1.24%
July 18,802,184 1,947,519 19,035,921 1.24%
August 20,452,729 1,650,546 20,706,985 1.24%
September 21,994,271 1,541,541 22,267,690 1.24%
October 24,531,793 2,537,522 24,836,757 1.24%
November 31,332,621 6,800,829 31,722,129 1.24%
December 33,014,518 1,681,897 33,424,934 1.24%
Real Estate Excise Tax
Cumulative Monthly YTD Variance
Budget Forecast Budget Forecast Actuals %
January 50,516$ 50,516$ 55,795$ 10.45%
February 80,158 29,643 119,438 49.00%
March 117,689 37,531 145,824 23.91%
April 170,233 52,544 199,122 16.97%
May 219,071 48,838 255,250 16.51%
June 275,073 56,002 318,412 15.76%
July 330,084 55,011 382,090 15.76%
August 390,495 60,410 452,019 15.76%
September 447,318 56,823 517,794 15.76%
October 504,597 57,280 584,099 15.76%
November 548,998 44,400 635,494 15.76%
December 590,000 41,002 682,957 15.76%
2012
City of Edmonds, WA
Monthly Revenue Summary-General Fund
2012
City of Edmonds, WA
Monthly Revenue Summary-Real Estate Excise Tax
0
5000000
10000000
15000000
20000000
25000000
30000000
35000000
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
General Fund
Actuals/Trend Budget
0
100000
200000
300000
400000
500000
600000
700000
800000
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Real Estate Excise Tax
Actuals/Trend Budget
Packet Page 344 of 393
28
Sales and Use Tax
Cumulative Monthly YTD Variance
Budget Forecast Budget Forecast Actuals %
January 375,013$ 375,013$ 396,472$ 5.72%
February 850,350 475,338 880,438 3.54%
March 1,188,451 338,101 1,236,580 4.05%
April 1,538,704 350,253 1,614,832 4.95%
May 1,953,189 414,485 2,037,398 4.31%
June 2,321,894 368,705 2,436,804 4.95%
July 2,693,818 371,925 2,827,135 4.95%
August 3,130,679 436,861 3,285,617 4.95%
September 3,516,951 386,272 3,691,005 4.95%
October 3,912,817 395,866 4,106,462 4.95%
November 4,351,601 438,784 4,566,962 4.95%
December 4,724,183 372,582 4,957,983 4.95%
Gas Utility Tax
Cumulative Monthly YTD Variance
Budget Forecast Budget Forecast Actuals %
January 123,772$ 123,772$ 109,321$ -11.68%
February 253,656 129,883 232,788 -8.23%
March 371,883 118,227 329,885 -11.29%
April 470,918 99,035 433,268 -8.00%
May 554,498 83,580 502,369 -9.40%
June 617,198 62,700 552,855 -10.42%
July 663,083 45,884 593,956 -10.42%
August 695,629 32,546 623,109 -10.42%
September 725,807 30,179 650,142 -10.42%
October 757,941 32,134 678,926 -10.42%
November 812,573 54,632 727,862 -10.42%
December 892,381 79,808 799,350 -10.42%
2012
City of Edmonds, WA
Monthly Revenue Summary-Sales and Use Tax
2012
City of Edmonds, WA
Monthly Revenue Summary-Gas Utility Tax
0
500000
1000000
1500000
2000000
2500000
3000000
3500000
4000000
4500000
5000000
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Sales and Use Tax
Actuals/Trend Budget
0
100000
200000
300000
400000
500000
600000
700000
800000
900000
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Gas Utility Tax
Actuals/Trend Budget
Packet Page 345 of 393
29
Telephone Utility Tax
Cumulative Monthly YTD Variance
Budget Forecast Budget Forecast Actuals %
January 86,875$ 86,875$ 129,337$ 48.88%
February 208,469 121,594 222,717 6.83%
March 342,214 133,745 353,214 3.21%
April 435,440 93,226 485,917 11.59%
May 553,336 117,896 672,856 21.60%
June 648,289 94,953 792,936 22.31%
July 776,209 127,920 949,397 22.31%
August 899,335 123,126 1,099,995 22.31%
September 992,632 93,297 1,214,109 22.31%
October 1,142,349 149,717 1,397,231 22.31%
November 1,227,014 84,665 1,500,787 22.31%
December 1,390,242 163,228 1,700,434 22.31%
Electric Utility Tax
Cumulative Monthly YTD Variance
Budget Forecast Budget Forecast Actuals %
January 151,744$ 151,744$ 159,973$ 5.42%
February 319,668 167,924 322,487 0.88%
March 474,035 154,367 489,585 3.28%
April 631,016 156,981 638,942 1.26%
May 768,814 137,798 783,961 1.97%
June 881,589 112,775 892,229 1.21%
July 988,356 106,767 1,000,285 1.21%
August 1,080,682 92,325 1,093,724 1.21%
September 1,179,059 98,377 1,193,289 1.21%
October 1,264,304 85,245 1,279,562 1.21%
November 1,371,246 106,942 1,387,795 1.21%
December 1,473,880 102,634 1,491,668 1.21%
2012
City of Edmonds, WA
Monthly Revenue Summary-Telephone Utility Tax
2012
City of Edmonds, WA
Monthly Revenue Summary-Electric Utility Tax
0
250000
500000
750000
1000000
1250000
1500000
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Telephone Utility Tax
Actuals/Trend Budget
0
200000
400000
600000
800000
1000000
1200000
1400000
1600000
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Electric Utility Tax
Actuals/Trend Budget
Packet Page 346 of 393
30
General Fund
Cumulative Monthly YTD Variance
Budget Forecast Budget Forecast Actuals %
January 3,440,120$ 3,440,120$ 2,080,142$ -39.53%
February 5,703,048 2,262,927 5,514,121 -3.31%
March 8,126,822 2,423,775 7,666,998 -5.66%
April 11,051,229 2,924,407 10,886,288 -1.49%
May 13,141,711 2,090,482 12,749,656 -2.98%
June 16,356,355 3,214,644 16,874,568 3.17%
July 19,278,348 2,921,993 19,889,137 3.17%
August 21,497,043 2,218,695 22,178,127 3.17%
September 24,463,580 2,966,536 25,238,650 3.17%
October 26,597,041 2,133,462 27,439,706 3.17%
November 29,099,082 2,502,040 30,021,017 3.17%
December 33,263,672 4,164,590 34,317,553 3.17%
Non-Departmental
Cumulative Monthly YTD Variance
Budget Forecast Budget Forecast Actuals %
January 2,047,429$ 2,047,429$ 527,429$ -74.24%
February 2,299,635 252,206 2,317,066 0.76%
March 2,873,705 574,070 2,771,982 -3.54%
April 3,758,093 884,388 4,360,812 16.04%
May 3,985,119 227,026 4,563,592 14.52%
June 5,851,882 1,866,764 6,904,530 17.99%
July 6,655,043 803,160 7,852,165 17.99%
August 6,686,270 31,227 7,889,009 17.99%
September 7,564,704 878,434 8,925,457 17.99%
October 7,683,657 118,953 9,065,808 17.99%
November 7,973,338 289,682 9,407,598 17.99%
December 11,399,538 3,426,200 13,450,109 17.99%
2012
City of Edmonds, WA
Monthly Expenditure Report-General Fund
2012
City of Edmonds, WA
Monthly Expenditure Report-Non-Departmental
0
1000000
2000000
3000000
4000000
5000000
6000000
7000000
8000000
9000000
10000000
11000000
12000000
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Non-Departmental
Actuals/Trend Budget
0
3000000
6000000
9000000
12000000
15000000
18000000
21000000
24000000
27000000
30000000
33000000
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
General Fund
Actuals/Trend Budget
Packet Page 347 of 393
31
City Council
Cumulative Monthly YTD Variance
Budget Forecast Budget Forecast Actuals %
January 19,762$ 19,762$ 18,170$ -8.06%
February 41,832 22,070 40,409 -3.40%
March 64,009 22,177 62,230 -2.78%
April 87,150 23,141 77,262 -11.35%
May 105,041 17,891 103,859 -1.13%
June 125,476 20,435 128,336 2.28%
July 149,760 24,284 153,174 2.28%
August 172,297 22,538 176,225 2.28%
September 191,074 18,777 195,431 2.28%
October 219,806 28,731 224,817 2.28%
November 240,319 20,514 245,798 2.28%
December 269,812 29,493 275,963 2.28%
Office of Mayor
Cumulative Monthly YTD Variance
Budget Forecast Budget Forecast Actuals %
January 21,049$ 21,049$ 20,420$ -2.99%
February 42,489$ 21,440$ 40,120$ -5.58%
March 63,849$ 21,360$ 58,059$ -9.07%
April 84,582$ 20,733$ 75,981$ -10.17%
May 105,135$ 20,553$ 94,870$ -9.76%
June 125,384$ 20,249$ 113,618$ -9.38%
July 147,384$ 22,000$ 133,554$ -9.38%
August 168,135$ 20,750$ 152,357$ -9.38%
September 188,520$ 20,385$ 170,829$ -9.38%
October 211,220$ 22,701$ 191,400$ -9.38%
November 232,824$ 21,603$ 210,976$ -9.38%
December 253,184$ 20,360$ 229,426$ -9.38%
2012
City of Edmonds, WA
Monthly Expenditure Report-City Council
2012
City of Edmonds, WA
Monthly Expenditure Report-Office of Mayor
0
50000
100000
150000
200000
250000
300000
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
City Council
Actuals/Trend Budget
0
50000
100000
150000
200000
250000
300000
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Office of Mayor
Actuals/Trend Budget
Packet Page 348 of 393
32
Human Resources
Cumulative Monthly YTD Variance
Budget Forecast Budget Forecast Actuals %
January 22,108$ 22,108$ 15,139$ -31.52%
February 45,111 23,004 27,098 -39.93%
March 70,318 25,207 56,071 -20.26%
April 94,775 24,457 71,795 -24.25%
May 117,492 22,717 96,673 -17.72%
June 140,095 22,602 114,330 -18.39%
July 162,181 22,086 132,354 -18.39%
August 184,290 22,109 150,397 -18.39%
September 210,792 26,502 172,025 -18.39%
October 231,031 20,240 188,542 -18.39%
November 253,730 22,699 207,066 -18.39%
December 286,799 33,069 234,053 -18.39%
Municipal Court
Cumulative Monthly YTD Variance
Budget Forecast Budget Forecast Actuals %
January 56,684$ 56,684$ 57,047$ 0.64%
February 119,103 62,420 121,057 1.64%
March 185,043 65,939 183,959 -0.59%
April 250,566 65,524 245,061 -2.20%
May 314,083 63,516 302,900 -3.56%
June 381,809 67,726 365,837 -4.18%
July 443,918 62,110 425,349 -4.18%
August 510,114 66,196 488,775 -4.18%
September 573,477 63,363 549,488 -4.18%
October 638,600 65,123 611,886 -4.18%
November 704,816 66,216 675,333 -4.18%
December 779,038 74,222 746,450 -4.18%
2012
City of Edmonds, WA
Monthly Expenditure Report-Human Resources
2012
City of Edmonds, WA
Monthly Expenditure Report-Municipal Court
0
100000
200000
300000
400000
500000
600000
700000
800000
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Municipal Court
Actuals/Trend Budget
0
50000
100000
150000
200000
250000
300000
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Human Resources
Actuals/Trend Budget
Packet Page 349 of 393
33
Economic Development/Community Services
Cumulative Monthly YTD Variance
Budget Forecast Budget Forecast Actuals %
January 30,372$ 30,372$ 22,962$ -24.40%
February 73,754 43,382 59,724 -19.02%
March 114,246 40,492 92,678 -18.88%
April 149,965 35,719 132,111 -11.91%
May 187,341 37,376 178,589 -4.67%
June 222,700 35,358 212,324 -4.66%
July 269,288 46,588 256,742 -4.66%
August 301,418 32,130 287,374 -4.66%
September 338,442 37,024 322,673 -4.66%
October 377,797 39,355 360,195 -4.66%
November 410,485 32,688 391,360 -4.66%
December 465,810 55,325 444,108 -4.66%
City Clerk
Cumulative Monthly YTD Variance
Budget Forecast Budget Forecast Actuals %
January 50,352$ 50,352$ 38,375$ -23.79%
February 97,512 47,161 76,194 -21.86%
March 151,688 54,176 119,740 -21.06%
April 200,724 49,035 158,147 -21.21%
May 257,542 56,818 197,762 -23.21%
June 305,615 48,073 246,012 -19.50%
July 357,211 51,597 287,546 -19.50%
August 408,044 50,833 328,465 -19.50%
September 458,834 50,790 369,349 -19.50%
October 503,062 44,229 404,952 -19.50%
November 553,417 50,355 445,486 -19.50%
December 609,840 56,423 490,905 -19.50%
2012
City of Edmonds, WA
Monthly Expenditure Report-Economic Development/Community Services
2012
City of Edmonds, WA
Monthly Expenditure Report-City Clerk
0
50000
100000
150000
200000
250000
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350000
400000
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500000
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Economic Development/Community Services
Actuals/Trend Budget
0
100000
200000
300000
400000
500000
600000
700000
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
City Clerk
Actuals/Trend Budget
Packet Page 350 of 393
34
Information Services
Cumulative Monthly YTD Variance
Budget Forecast Budget Forecast Actuals %
January 46,319$ 46,319$ 45,804$ -1.11%
February 107,710 61,392 94,222 -12.52%
March 152,083 44,373 152,829 0.49%
April 201,916 49,832 200,427 -0.74%
May 248,762 46,847 259,869 4.46%
June 299,283 50,521 316,292 5.68%
July 346,978 47,695 366,697 5.68%
August 409,564 62,586 432,840 5.68%
September 459,114 49,549 485,206 5.68%
October 512,043 52,929 541,142 5.68%
November 561,496 49,453 593,406 5.68%
December 657,841 96,345 695,227 5.68%
Finance
Cumulative Monthly YTD Variance
Budget Forecast Budget Forecast Actuals %
January 73,408$ 73,408$ 72,999$ -0.56%
February 136,996 63,588 140,691 2.70%
March 198,836 61,841 200,031 0.60%
April 257,292 58,456 256,611 -0.26%
May 315,263 57,970 312,742 -0.80%
June 381,627 66,364 369,308 -3.23%
July 441,290 59,663 427,045 -3.23%
August 495,104 53,815 479,122 -3.23%
September 555,551 60,447 537,617 -3.23%
October 621,970 66,419 601,893 -3.23%
November 687,980 66,010 665,772 -3.23%
December 754,734 66,754 730,371 -3.23%
2012
City of Edmonds, WA
Monthly Expenditure Report-Information Services
2012
City of Edmonds, WA
Monthly Expenditure Report-Finance
0
100000
200000
300000
400000
500000
600000
700000
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Information Services
Actuals/Trend Budget
0
100000
200000
300000
400000
500000
600000
700000
800000
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Finance
Actuals/Trend Budget
Packet Page 351 of 393
35
City Attorney
Cumulative Monthly YTD Variance
Budget Forecast Budget Forecast Actuals %
January 41,250$ 41,250$ 32,000$ -22.42%
February 82,500 41,250 72,417 -12.22%
March 123,750 41,250 125,330 1.28%
April 165,000 41,250 170,361 3.25%
May 206,250 41,250 192,778 -6.53%
June 247,500 41,250 234,108 -5.41%
July 288,750 41,250 273,126 -5.41%
August 330,000 41,250 312,144 -5.41%
September 371,250 41,250 351,162 -5.41%
October 412,500 41,250 390,180 -5.41%
November 453,750 41,250 429,198 -5.41%
December 495,000 41,250 468,216 -5.41%
Police
Cumulative Monthly YTD Variance
Budget Forecast Budget Forecast Actuals %
January 755,785$ 755,785$ 649,122$ -14.11%
February 1,479,570 723,784 1,338,091 -9.56%
March 2,251,474 771,905 2,037,833 -9.49%
April 2,965,978 714,504 2,722,871 -8.20%
May 3,657,308 691,330 3,380,135 -7.58%
June 4,467,277 809,969 4,149,872 -7.11%
July 5,203,139 735,862 4,833,450 -7.11%
August 5,920,175 717,036 5,499,540 -7.11%
September 6,700,331 780,155 6,224,265 -7.11%
October 7,422,067 721,736 6,894,721 -7.11%
November 8,377,803 955,736 7,782,551 -7.11%
December 9,165,244 787,441 8,514,043 -7.11%
2012
City of Edmonds, WA
Monthly Expenditure Report-City Attorney
2012
City of Edmonds, WA
Monthly Expenditure Report-Police
0
100000
200000
300000
400000
500000
600000
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
City Attorney
Actuals/Trend Budget
0
2000000
4000000
6000000
8000000
10000000
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Police
Actuals/Trend Budget
Packet Page 352 of 393
36
Development Services
Cumulative Monthly YTD Variance
Budget Forecast Budget Forecast Actuals %
January 130,080$ 130,080$ 119,611$ -8.05%
February 260,534 130,454 256,302 -1.62%
March 408,125 147,591 387,213 -5.12%
April 543,094 134,968 516,641 -4.87%
May 680,281 137,188 650,915 -4.32%
June 819,050 138,769 774,015 -5.50%
July 952,449 133,399 900,080 -5.50%
August 1,092,073 139,624 1,032,026 -5.50%
September 1,229,320 137,247 1,161,727 -5.50%
October 1,375,997 146,677 1,300,339 -5.50%
November 1,509,812 133,814 1,426,796 -5.50%
December 1,658,272 148,460 1,567,093 -5.50%
Parks & Recreation
Cumulative Monthly YTD Variance
Budget Forecast Budget Forecast Actuals %
January 225,340$ 225,340$ 221,141$ -1.86%
February 470,715 245,375 441,578 -6.19%
March 736,053 265,338 681,137 -7.46%
April 990,438 254,386 928,272 -6.28%
May 1,255,131 264,692 1,201,609 -4.26%
June 1,581,521 326,390 1,503,266 -4.95%
July 1,978,955 397,434 1,881,035 -4.95%
August 2,383,015 404,061 2,265,102 -4.95%
September 2,697,712 314,697 2,564,228 -4.95%
October 2,944,453 246,740 2,798,760 -4.95%
November 3,182,915 238,462 3,025,422 -4.95%
December 3,504,196 321,281 3,330,806 -4.95%
2012
City of Edmonds, WA
Monthly Expenditure Report-Development Services
2012
City of Edmonds, WA
Monthly Expenditure Report-Parks & Recreation
0
200000
400000
600000
800000
1000000
1200000
1400000
1600000
1800000
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Development Services
Actuals/Trend Budget
0
500000
1000000
1500000
2000000
2500000
3000000
3500000
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Parks & Recreation
Actuals/Trend Budget
Packet Page 353 of 393
37
Public Works
Cumulative Monthly YTD Variance
Budget Forecast Budget Forecast Actuals %
January 27,382$ 27,382$ 23,781$ -13.15%
February 50,599 23,217 47,443 -6.24%
March 74,354 23,755 70,857 -4.70%
April 97,129 22,775 95,079 -2.11%
May 119,986 22,856 119,904 -0.07%
June 143,545 23,559 143,089 -0.32%
July 175,267 31,722 174,711 -0.32%
August 198,164 22,897 197,535 -0.32%
September 221,614 23,450 220,910 -0.32%
October 244,229 22,616 243,454 -0.32%
November 267,862 23,633 267,012 -0.32%
December 294,110 26,248 293,176 -0.32%
Facilities Maintenance
Cumulative Monthly YTD Variance
Budget Forecast Budget Forecast Actuals %
January 102,793$ 102,793$ 107,234$ 4.32%
February 220,909 118,116 223,733 1.28%
March 340,858 119,950 337,372 -1.02%
April 481,844 140,985 438,882 -8.92%
May 553,750 71,907 549,148 -0.83%
June 673,162 119,412 646,963 -3.89%
July 779,482 106,320 749,146 -3.89%
August 879,994 100,512 845,745 -3.89%
September 995,315 115,321 956,578 -3.89%
October 1,103,341 108,026 1,060,400 -3.89%
November 1,213,261 109,920 1,166,042 -3.89%
December 1,351,548 138,287 1,298,947 -3.89%
2012
City of Edmonds, WA
Monthly Expenditure Report-Public Works
2012
City of Edmonds, WA
Monthly Expenditure Report-Facilities Maintenance
0
50000
100000
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300000
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Public Works
Actuals/Trend Budget
0
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1000000
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JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Facilities Maintenance
Actuals/Trend Budget
Packet Page 354 of 393
38
Engineering
Cumulative Monthly YTD Variance
Budget Forecast Budget Forecast Actuals %
January 108,801$ 108,801$ 108,908$ 0.10%
February 217,665 108,865 217,975 0.14%
March 326,749 109,084 329,676 0.90%
April 443,098 116,349 435,974 -1.61%
May 551,007 107,909 544,312 -1.22%
June 658,262 107,255 652,666 -0.85%
July 769,311 111,049 762,771 -0.85%
August 879,506 110,195 872,030 -0.85%
September 992,929 113,423 984,488 -0.85%
October 1,104,742 111,813 1,095,350 -0.85%
November 1,212,341 107,599 1,202,035 -0.85%
December 1,318,706 106,365 1,307,496 -0.85%
City of Edmonds, WA
Monthly Expenditure Report-Engineering
2012
0
200000
400000
600000
800000
1000000
1200000
1400000
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Engineering
Actuals/Trend Budget
Packet Page 355 of 393
AM-5042 9.
City Council Meeting
Meeting Date:08/21/2012
Time:10 Minutes
Submitted For:Shawn Hunstock Submitted By:Debra Sharp
Department:Finance
Committee: Finance Type:
Information
Subject Title
Ordinance - 2012 August Budget Amendment
Recommendation
Approval of the 2012 August Budget Amendment
Previous Council Action
Reviewed by Finance Committee
Narrative
The first part of the budget amendment establishes the new Contingency Reserve Fund. The Finance
Department requests budget appropriation to transfer 1.9 million from the Emergency/Financial Reserve
Fund and 1.3 million from the Reserve Fund into the Contingency Reserve Fund. After the transfer, the
above mentioned funds would have a balance of zero so the City is requesting the two funds be closed.
The Finance Department is also requesting a transfer from the General Fund into the Contingency
Reserve Fund in the amount of $2,015,000 in order to establish the 16% reserve required by the recently
adopted Reserve Policy.
The second part of the budget amendment is in regards to the Main Street Improvment Project.
Attachments
August 2012 Budget Amendment
Form Review
Inbox Reviewed By Date
Finance Shawn Hunstock 08/15/2012 11:50 AM
City Clerk Sandy Chase 08/15/2012 12:00 PM
Mayor Dave Earling 08/15/2012 12:19 PM
Finalize for Agenda Sandy Chase 08/15/2012 02:00 PM
Form Started By: Debra Sharp Started On: 08/15/2012 09:05 AM
Final Approval Date: 08/15/2012
Packet Page 356 of 393
1
ORDINANCE NO. _______
AN ORDINANCE OF THE CITY OF EDMONDS, WASHINGTON,
AMENDING ORDINANCE NO. 3891 AS A RESULT OF UNANTICIPATED
TRANSFERS AND EXPENDITURES OF VARIOUS FUNDS, CREATING A
NEW CONTINGENCY RESERVE FUND, AND FIXING A TIME WHEN THE
SAME SHALL BECOME EFFECTIVE.
WHEREAS, previous actions taken by the City Council require Interfund
Transfers and increases in appropriations; and
WHEREAS, state law requires an ordinance be adopted whenever money is
transferred from one fund to another; and
WHEREAS, the City Council has reviewed the amended budget appropriations
and information which was made available; and approves the appropriation of local, state, and
federal funds and the increase or decrease from previously approved programs within the 2012
Budget; and
WHEREAS, the applications of funds have been identified;
THEREFORE,
THE CITY COUNCIL OF THE CITY OF EDMONDS, WASHINGTON, DO
ORDAIN AS FOLLOWS:
Section 1. Section 1 of Ordinance No. 3891 adopting the final budget for the
fiscal year 2012 is hereby amended to reflect the changes shown in Exhibits A, B, C, D, and E
hereto, which exhibits are incorporated herein by this reference.
Section 2. Pursuant to RCW 35A.33.145, the City Council authorizes the Finance
Director to create a new reserve fund – 012 Contingency Reserve Fund and close the
Packet Page 357 of 393
2
Emergency/Financial Reserve Fund (006) and the Reserve Fund (010). The 012 Contingency
Reserve Fund appropriation shall be as set forth in Exhibit D hereto, which is incorporated herein
by this reference.
Section 3. Chapter 3.10 ECC, entitled “Emergency Reserve Finance Fund,” is
hereby repealed.
Section 4. Effective Date. This ordinance, being an exercise of a power
specifically delegated to the City legislative body, is not subject to referendum, and shall take
effect five (5) days after passage and publication of an approved summary thereof consisting of
the title.
APPROVED:
MAYOR, DAVE EARLING
ATTEST/AUTHENTICATE:
CITY CLERK, SANDRA S. CHASE
APPROVED AS TO FORM:
OFFICE OF THE CITY ATTORNEY:
BY ___
JEFF TARADAY
FILED WITH THE CITY CLERK:
PASSED BY THE CITY COUNCIL:
PUBLISHED:
Packet Page 358 of 393
3
EFFECTIVE DATE:
ORDINANCE NO.
Packet Page 359 of 393
4
SUMMARY OF ORDINANCE NO. __________
of the City of Edmonds, Washington
On the ____ day of ___________, 2012, the City Council of the City of Edmonds,
passed Ordinance No. _____________. A summary of the content of said ordinance, consisting
of the title, provides as follows:
AN ORDINANCE OF THE CITY OF EDMONDS, WASHINGTON, AMENDING
ORDINANCE NO. 3891 AS A RESULT OF UNANTICIPATED TRANSFERS AND
EXPENDITURES OF VARIOUS FUNDS, CREATING A NEW CONTINGENCY RESERVE
FUND, AND FIXING A TIME WHEN THE SAME SHALL BECOME EFFECTIVE.
The full text of this Ordinance will be mailed upon request.
DATED this _____ day of ________________,2012.
CITY CLERK, SANDRA S. CHASE
Packet Page 360 of 393
EXHIBIT “A”: Budget Amendments by Revenue (August 2012)
5
ORD. NO. ORD. NO. ORD. NO. ORD. NO. ORD. NO. 2012
FUND FUND 3861 3882 3886 3891 Amended
NO.DESCRIPTION 11/22/2011 4/27/2012 5/25/2012 7/27/2012 Aug 2012 Budget
001 GENERAL FUND 33,006,588$ 7,930$ -$ 2,656$ -$ 33,017,174$
004 CRIMINAL INVESTIGATIONS - - - - - -
006 EMERGENCY/FINANCIAL RESERVE - - - - - -
009 LEOFF-MEDICAL INS. RESERVE 600,550 - - - - 600,550
010 RESERVE FUND 2,200 - - - - 2,200
011 RISK MANAGEMENT RESERVE FUND - - - 244,000 - 244,000
012 CONTINGENCY RESERVE FUND - - - - 5,282,000 5,282,000
104 DRUG ENFORCEMENT FUND 28,200 - - - - 28,200
111 STREET FUND 1,313,650 - - - - 1,313,650
112 COMBINED STREET CONST/IMPROVE 2,006,864 - - - 833,238 2,840,102
113 MULTIMODAL TRANSPORTATION FD.- - - - - -
116 BUILDING MAINTENANCE 56,860 - - - - 56,860
117 MUNICIPAL ARTS ACQUIS. FUND 58,325 - - - - 58,325
118 MEMORIAL STREET TREE 28 - - - - 28
120 HOTEL/MOTEL TAX REVENUE FUND 69,200 - - (17,250) - 51,950
121 EMPLOYEE PARKING PERMIT FUND 20,140 - - - - 20,140
122 YOUTH SCHOLARSHIP FUND 2,525 - - - - 2,525
123 TOURISM PROMOTIONAL FUND/ARTS 19,000 - - - - 19,000
125 PARK ACQ/IMPROVEMENT 590,850 77,000 103,000 - - 770,850
126 SPECIAL CAPITAL FUND 590,800 - - - - 590,800
127 GIFTS CATALOG FUND 10,759 - - - - 10,759
129 SPECIAL PROJECTS FUND 313,004 169,000 - - - 482,004
130 CEMETERY MAINTENANCE/IMPROV 119,850 - - - - 119,850
132 PARKS CONSTRUCTION 1,185,000 104,414 - - - 1,289,414
136 PARKS TRUST FUND 177 - - - - 177
137 CEMETERY MAINTENANCE TRUST FD 14,600 - - - - 14,600
138 SISTER CITY COMMISSION 5,230 - - - - 5,230
211 LID FUND CONTROL 46,700 - - - - 46,700
213 LID GUARANTY FUND 46,725 105,000 - - - 151,725
234 LTGO BOND DEBT SERVICE FUND 478,573 - - - - 478,573
411 COMBINED UTILITY OPERATION 15,306,920 150,000 - - - 15,456,920
412 COMBINED UTILITY CONST/IMPROVE 7,888,400 - - - - 7,888,400
414 CAPITAL IMPROVEMENTS RESERVE 1,126,377 457,012 - - - 1,583,389
511 EQUIPMENT RENTAL FUND 1,076,456 - - - - 1,076,456
617 FIREMEN'S PENSION FUND 94,423 - - - - 94,423
631 TRANSPORTATION BENEFIT DISTRICT 600,000 - - - - 600,000
Totals 66,678,974$ 1,070,356$ 103,000$ 229,406$ 6,115,238$ 74,196,974$
Packet Page 361 of 393
EXHIBIT “B”: Budget Amendments by Expenditure (August 2012)
6
ORD. NO. ORD. NO. ORD. NO. ORD. NO. ORD. NO. 2012
FUND FUND 3861 3882 3886 3891 Amended
NO.DESCRIPTION 11/22/2011 4/27/2012 5/25/2012 7/27/2012 Aug 2012 Budget
001 GENERAL FUND 32,949,288$ 211,384$ 103,000$ 2,656$ 2,015,000$ 35,281,328$
004 CRIMINAL INVESTIGATIONS - - - - - -
006 EMERGENCY/FINANCIAL RESERVE - - - - 1,927,600 1,927,600
009 LEOFF-MEDICAL INS. RESERVE 619,811 - - - - 619,811
010 RESERVE FUND - - - - 1,339,400 1,339,400
011 RISK MANAGEMENT RESERVE FUND - - - - -
012 CONTINGENCY RESERVE FUND - - - - - -
104 DRUG ENFORCEMENT FUND 80,233 - - - - 80,233
111 STREET FUND 1,604,948 20,200 - - - 1,625,148
112 COMBINED STREET CONST/IMPROVE 2,075,625 31,803 - - 833,238 2,940,666
113 MULTIMODAL TRANSPORTATION FD.- - - - - -
116 BUILDING MAINTENANCE 245,000 - - - - 245,000
117 MUNICIPAL ARTS ACQUIS. FUND 134,550 - - - - 134,550
118 MEMORIAL STREET TREE - - - - - -
120 HOTEL/MOTEL TAX REVENUE FUND 73,750 - - (17,250) - 56,500
121 EMPLOYEE PARKING PERMIT FUND 26,086 - - - - 26,086
122 YOUTH SCHOLARSHIP FUND 4,000 - - - - 4,000
123 TOURISM PROMOTIONAL FUND/ARTS 19,000 - - - - 19,000
125 PARK ACQ/IMPROVEMENT 875,000 77,000 103,000 - - 1,055,000
126 SPECIAL CAPITAL FUND 697,717 - - - - 697,717
127 GIFTS CATALOG FUND 12,275 - - - - 12,275
129 SPECIAL PROJECTS FUND 313,000 170,500 - - - 483,500
130 CEMETERY MAINTENANCE/IMPROV 172,005 - - - - 172,005
132 PARKS CONSTRUCTION 1,187,000 210,000 - (20,800) - 1,376,200
136 PARKS TRUST FUND - 6,930 - - - 6,930
137 CEMETERY MAINTENANCE TRUST FD - - - - - -
138 SISTER CITY COMMISSION 4,600 - - - - 4,600
211 LID FUND CONTROL 46,500 105,000 - - - 151,500
213 LID GUARANTY FUND - - - 244,000 - 244,000
234 LTGO BOND DEBT SERVICE FUND 478,573 - - - - 478,573
411 COMBINED UTILITY OPERATION 15,598,246 191,481 - (419,326) - 15,370,401
412 COMBINED UTILITY CONST/IMPROVE 10,465,068 482,611 - 40,000 312,000 11,299,679
414 CAPITAL IMPROVEMENTS RESERVE 1,126,376 457,012 - (11,873) - 1,571,515
511 EQUIPMENT RENTAL FUND 1,321,334 - - - - 1,321,334
617 FIREMEN'S PENSION FUND 123,515 - - - - 123,515
631 TRANSPORTATION BENEFIT DISTRICT 600,000 - - - - 600,000
Totals 70,853,500$ 1,963,921$ 206,000$ (182,593)$ 6,427,238$ 79,268,066$
Packet Page 362 of 393
EXHIBIT “C”: Budget Amendments (August 2012)
7
Department BARS Category Debit Credit Description
Items Previously Before Council
Emergency/Financial Reserve 006 000 310 597 012 550 00 Interfund Transfer 1,927,600
Emergency/Financial Reserve 006 000 310 508 000 000 00 Ending Fund Balance 1,927,600
Reserve Fund 010 000 390 597 012 550 00 Interfund Transfer 1,339,400
Reserve Fund 010 000 390 508 000 000 00 Ending Fund Balance 1,339,400
General Fund 001 000 390 597 012 550 00 Interfund Transfer 2,015,000
General Fund 001 000 390 508 000 000 00 Ending Fund Balance 2,015,000
Contingency Reserve Fund 012 000 390 397 006 000 00 Interfund Transfer 1,927,600
Contingency Reserve Fund 012 000 390 397 010 000 00 Interfund Transfer 1,339,400
Contingency Reserve Fund 012 000 390 397 001 000 00 Interfund Transfer 2,015,000
Contingency Reserve Fund 012 000 390 508 000 000 00 Ending Fund Balance 5,282,000
Street Construction 112 200 630 595 330 650 00 Construction 833,238
Street Construction 112 200 000 397 412 100 00 Interfund Transfer 140,000
Street Construction 112 200 000 397 412 200 00 Interfund Transfer 172,000
Street Construction 112 200 000 333 000 000 00 Grant 521,238
Utility Construction Fund 412 100 630 597 112 550 00 Interfund Transfer 140,000
Utility Construction Fund 412 100 630 508 000 000 00 Ending Fund Balance 140,000
Utility Construction Fund 412 200 630 597 112 550 00 Interfund Transfer 172,000
Utility Construction Fund 412 200 630 508 000 000 00 Ending Fund Balance 172,000
Transfer funds
from the
Emergency/
Financial Reserve
Fund and the
Reserve Fund to
the Contingency
Reserve Fund.
Transfer from
General Fund
establishes 16%
reserve.
Main Street
Improvement
Project
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EXHIBIT “D”: Budget Amendments (August 2012)
8
Above is a summary of the changes required to establish the Contingency Reserve Fund.
Fund Name and Title: Budget Amendment Summary
General Fund 001 Establish a Contingency Reserve Fund
Emergency/Financial Reserve 006 Establish a Contingency Reserve Fund
Reserve Fund 010 Establish a Contingency Reserve Fund
Contingency Reserve Fund 012 Establish a Contingency Reserve Fund
Fund Number
Change in
Beginning Fund
Balance Revenue Expense
Change in Ending
Fund Balance
001 2,015,000 (2,015,000)
006 1,927,600 (1,927,600)
010 1,339,400 (1,339,400)
012 5,282,000 - 5,282,000
Total Change 0 5,282,000 5,282,000 0
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EXHIBIT “D”: Budget Amendments (August 2012)
9
Prepared By:
Department:
Description on Budget Amendment Summary:
Budget Amendment Detailed Description:
Expenditure Increase (Decrease)
Fund # Fund Title Object BARS Number Amount
006 Emergency/Finance ResInterfund Transfer 006.000.310.597.012.550.00 1,927,600
010 Reserve Fund Interfund Transfer 010.000.390.597.012.550.00 1,339,400
001 General Fund Interfund Transfer 001.000.390.597.012.550.00 2,015,000
Total Expenditure Increase (Decrease)5,282,000$
Revenue (Increase) Decrease
Fund Fund Title Revenue Source BARS Number Amount
012 Contingency Res. Fund Interfund Transfer 012.000.390.397.006.000.00 (1,927,600)
012 Contingency Res. Fund Interfund Transfer 012.000.390.397.010.000.00 (1,339,400)
012 Contingency Res. Fund Interfund Transfer 012.000.390.397.001.000.00 (2,015,000)
Total Revenue (Increase) Decrease (5,282,000)$
Ending Fund Balance Increase (Decrease)
Fund Fund Title BARS Number Amount
006 Emergency/Financial Res 006.000.310.508.000.000.00 (1,927,600)
010 Reserve Fund 010.000.000.390.508.000.00 (1,339,400)
001 General Fund 001.000.390.508.000.000.00 (2,015,000)
012 Contingency Res Fund 012.000.390.508.000.000.00 5,282,000
Total Ending Fund Balance Increase (Decrease)-$
Deb Sharp
Finance
Establish the Contingency Reserve Fund
The Finance Department requests budget appropriation to transfer 1.9 million from the
Emergency/Financial Reserve Fund and 1.3 million from the Reserve Fund into the
Contingency Reserve Fund. After the transfer, the above mentioned funds would have a
balance of zero so the City is requesting the two funds be closed. The Finance Department is
also requesting a transfer from the General Fund into the Contingency Reserve Fund in the
amount of $2,015,000 in order to establish the 16% reserve required by the recently
adopted Reserve Policy.
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EXHIBIT “E”: Budget Amendments (August 2012)
10
Fund Number
Change in
Beginning Fund
Balance Revenue Expense
Change in
Ending Fund
Balance
112 833,238 833,238 0
412 312,000 (312,000)
Total Change 0 6,115,238 6,427,238 (312,000)
Above is a summary of the changes in regards to the Main Street Improvement Project.
Fund Name and Title: Budget Amendment Summary
Street Construction Fund (112) Main Street Improvement Project
Utility Construction Fund (412) Main Street Improvement Project
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EXHIBIT “E”: Budget Amendments (August 2012)
11
Prepared By:
Department:
Description on Budget Amendment Summary:
Budget Amendment Detailed Description:
Expenditure Increase (Decrease)
Fund # Fund Title Object BARS Number Amount
112 Street Const Fund Construction 112.200.630.595.330.650.00 833,238
412-100 Utility Const Fund Interfund Transfer 412.100.630.597.112.550.00 140,000
412-200 Utility Const Fund Interfund Transfer 412.200.630.597.112.550.00 172,000
Total Expenditure Increase (Decrease)1,145,238$
Revenue (Increase) Decrease
Fund Fund Title Revenue Source BARS Number Amount
112 Street Const Fund Interfund Transfer 112.200.000.397.412.100.00 (140,000)
112 Street Const Fund Interfund Transfer 112.200.000.397.412.200.00 (172,000)
112 Street Const Fund State Grant 112.200.000.333.000.000.00 (521,238)
Total Revenue (Increase) Decrease (833,238)$
Ending Fund Balance Increase (Decrease)
Fund Fund Title BARS Number Amount
412-100 Utility Const Fund 412.100.630.508.000.000.00 (140,000)
412-200 Utility Const Fund 412.200.630.597.112.550.00 (172,000)
Total Ending Fund Balance Increase (Decrease)(312,000)$
Rob English
Public Works Department
Main Street Improvement Project
The City received a direct appropriation of $500,000 from the State Legislature in April
2012 to fund the improvements on Main St. between 5th and 6th Avenues. This
amendment will increase the project funding by $492,500, which is the amount to be
provided to the City for project expenditures.
The budget amendment also increases the funding provided by the Water and
Stormwater Utiltiy Funds. The increased utility funding will be used to pay for a
waterline replacement and stormwater pipe system, catch basins and infiltration
system in Main Street.
Packet Page 367 of 393
AM-5046 10.
City Council Meeting
Meeting Date:08/21/2012
Time:5 Minutes
Submitted For:Shawn Hunstock Submitted By:Shawn
Hunstock
Department:Finance
Review Committee: Finance Committee Action: Recommend
Review by
Full Council
Type: Information
Information
Subject Title
Savings from Refinancing of GO Bonds
Recommendation
N. A. for information only
Previous Council Action
Council approved the refinancing of the City's General Obligation bonds on December 6, 2011.
Narrative
The City Council approved the refinancing of the City's General Obligation bonds on December 6, 2011.
Between finishing the overdue audit for the 2010 financial statements and completing the 2011 financial
statement audit (on time), the GO bond refinancing has taken more time than anticipated. However, rates
have dropped during the intervening period. The original estimate of savings in December 2011 was
$806,552. The new estimate at current interest rates anticipate a total savings of $1,405,759. This savings
is split between several different funds based on where the bond issue originated. Among other savings,
the refinancing will save approximately $404,502 in REET money and $881,163 for the 2002 bonds
related to the Edmonds Public Facilities District.
Attachments
GO Bond Refinancing Savings
Form Review
Inbox Reviewed By Date
City Clerk Sandy Chase 08/15/2012 12:00 PM
Mayor Dave Earling 08/15/2012 12:06 PM
Finalize for Agenda Sandy Chase 08/15/2012 12:11 PM
Form Started By: Shawn Hunstock Started On: 08/15/2012 11:30 AM
Final Approval Date: 08/15/2012
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AM-5057 11.
City Council Meeting
Meeting Date:08/21/2012
Time:45 Minutes
Submitted For:Rob Chave, Acting Development Services Director
Submitted By:Sandy Chase
Department:City Clerk's Office
Review Committee: Planning/Parks/Public Works Committee Action:
Type: Action
Information
Subject Title
Discussion regarding retail only zone in BD1.
Recommendation
Previous Council Action
This item was scheduled on the August 6, 2012 City Council Agenda, however, due to the late hour, the
item was forwarded to the Parks, Planning & Public Works Committee, and also to the August 21, 2012
City Council Agenda.
The Parks, Planning & Public Works Committee is scheduled to discuss this item at a special meeting on
August 20, 2012.
Narrative
PLEASE REFER TO THE AGENDA MEMO AND ATTACHMENTS SUBMITTED FOR THE
AUGUST 6, 2012 CITY COUNCIL MEETING.
Form Review
Inbox Reviewed By Date
Mayor Dave Earling 08/16/2012 10:06 AM
Finalize for Agenda Linda Hynd 08/16/2012 12:19 PM
Form Started By: Sandy Chase Started On: 08/15/2012 03:34 PM
Final Approval Date: 08/16/2012
Packet Page 384 of 393
AM-5061 12.
City Council Meeting
Meeting Date:08/21/2012
Time:45 Minutes
Submitted By:Sandy Chase
Department:City Clerk's Office
Review Committee: Planning/Parks/Public Works Committee Action:
Type: Action
Information
Subject Title
Discussion regarding step-backs.
Recommendation
Previous Council Action
This item was scheduled on the August 6, 2012 City Council Agenda, however, due to the late hour, the
item was forwarded to the Parks, Planning & Public Works Committee, and also to the August 21, 2012
City Council Agenda.
The Parks, Planning & Public Works Committee is scheduled to discuss this item at a special meeting on
August 20, 2012.
Narrative
PLEASE REFER TO THE AGENDA MEMO AND ATTACHMENTS SUBMITTED FOR THE
AUGUST 6, 2012 CITY COUNCIL MEETING.
Form Review
Inbox Reviewed By Date
Mayor Dave Earling 08/16/2012 10:05 AM
Finalize for Agenda Linda Hynd 08/16/2012 12:19 PM
Form Started By: Sandy Chase Started On: 08/15/2012 03:42 PM
Final Approval Date: 08/16/2012
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AM-5056 13.
City Council Meeting
Meeting Date:08/21/2012
Time:15 Minutes
Submitted By:Sandy Chase
Department:City Clerk's Office
Review Committee: Committee Action:
Type: Information
Information
Subject Title
Report on City Council Committee Meetings of August 14, 2012.
Recommendation
N/A
Previous Council Action
N/A
Narrative
The following City Council Committees met on August 14, 2012:
•Finance Committee
•Parks, Planning & Public Works Committee
•Public Safety & Personnel Committee
Attached are copies of the minutes for each committee meeting.
Attachments
8-14 Finance Committee Minutes
8-14-2012 PPP Committee Minutes
08-14-12 Public Safety & Personnel Committee Minutes
Form Review
Inbox Reviewed By Date
Mayor Dave Earling 08/17/2012 08:49 AM
Finalize for Agenda Linda Hynd 08/17/2012 09:00 AM
Form Started By: Sandy Chase Started On: 08/15/2012 03:26 PM
Final Approval Date: 08/17/2012
Packet Page 386 of 393
FINANCE COMMITTEE MEETING MINUTES
August 14, 2012
Councilmembers Present Public Present
Councilmember Buckshnis Ron Wambolt
Councilmember Yamamoto Roger Hertrich
Bruce Witenberg
Staff Present Dave Preston, Port of Edmonds Commissioner
Shawn Hunstock, Finance Director
Jeannie Dines, Recorder
Councilmember Buckshnis called the meeting to order at 6:27 p.m. The agenda was reordered to
accommodate staff who were presenting at other committee meetings.
I. Financial Statement Audit
Mr. Hunstock distributed an email summary from the State Auditor’s office. The attachment to the
report, the Financial Statement Audit Report, is available online. There were no findings for the 2011
financial statement audit and the outstanding items from the 2010 audit are considered resolved. He
highlighted minor items noted by the State Auditor’s Office.
Action: Schedule on Consent Agenda, information only.
E. Banking Request for Proposals
Mr. Hunstock explained it has been several years since the City issued an RFP for banking services.
When this was done in Tukwila, they stayed with their existing bank but via the process, saved money
in banking fees. Consideration is also being given to diversifying the City’s investment portfolio
beyond the State investment pool where the City currently earns 0.2%. He explained the Public
Deposit Protection Commission in Washington requires banks that accept public deposits to be 100%
collateralized.
Action: Schedule on Consent Agenda.
F. June 2012 Quarterly Financial Report
Mr. Hunstock explained the separate monthly financial report and quarterly report have been
combined into one report. Automation allows staff to produce the quarterly report on a monthly basis.
All the City’s accounts are contained in the reports. He highlighted revenues that are at 52% and
expenditures that are at 46%. Councilmember Buckshnis suggested moving the General Fund
information to the beginning of the report.
Action: Schedule on Consent Agenda.
G. 2012 August Budget Amendment
Mr. Hunstock explained this budget amendment implements the reserve policy adopted by Council,
consolidating the $1.9 million Emergency Financial Reserve Fund and $1.3 million Public Safety
Reserve Fund into a newly created reserve fund, Contingency Reserve Fund. As part of establishing
the new reserve fund, $2 million is moved from the General Fund into the Contingency Reserve Fund
so that this reserve fund contains all the monies considered to be the City’s reserves. A balance of
over $3 million remains in the General Fund for operating expenses and cash flow purposes. The
reserve policy established a target of 16%, this $5.2 million in the new serve fund meets that target.
Packet Page 387 of 393
Finance Committee Minutes, Page 2
The previous budget amendment moved $244,000 into a Risk Management Reserve Fund, a
separate reserve fund for claims and litigation and related expenditures. The balance in that fund
does not yet meet the 2% target.
The reserve policy previously adopted by Council removed the emergency restrictions on use of the
$1.9 million reserve. The Contingency Reserve Fund can be used for any purpose Council deems
necessary; however, it still requires Council appropriation.
Mr. Hunstock explained the contract for Main Street Decorative Lighting was not included in the 2012
budget. This budget amendment funds that project at the amount of the engineers estimate. If bids
are higher than the estimate, another budget amendment may be required.
Action: Schedule for full Council agenda.
A. Interlocal Cooperation Agreement For Public Safety Boat Maintenance And Repair
Services Between The City of Edmonds And Snohomish County Fire District #1
Committee members had no questions regarding this item.
Action: Schedule on Consent Agenda.
B. Authorization to Sell One (1) 2002 Dodge Stratus
Committee members had no questions regarding this item.
Action: Schedule on Consent Agenda.
C. Authorization to Sell Unit 047-STR (1973 Asphalt Tack Wagon)
Committee members had no questions regarding this item.
Action: Schedule on Consent Agenda.
D. Authorization to Contract With James G. Murphy Auctioneers To Sell Surplus City
Vehicles
Committee members had no questions regarding this item.
Action: Schedule on Consent Agenda.
H. Public Comments
Ron Wambolt, Edmonds, commented the new reserve policy will require more discipline as
previously the $1.9 million was not considered part of the 8% target. In previous years the Council
utilized a portion of the 8% to balance the budget. He appreciated Mayor Earling’s interest in
balancing the budget annually. Mr. Hunstock clarified the $1.9 million was included in the General
Fund fund balance although it was in a separate fund. Mr. Wambolt relayed an offer he received from
American Express Bank for .85% interest. Mr. Hunstock explained the City’s investments must be
approved by the Public Deposit Protection Commission.
Roger Hertrich, Edmonds, inquired about REET revenue this year and obligations paid via the
REET fund. Mr. Hunstock explained the City has two REET funds, one is used primarily for debt
service (REET 2) and the other for construction type activities (REET 1). The REET 2 fund balance
Packet Page 388 of 393
Finance Committee Minutes, Page 3
has increased from $436,000 to $722,000 and the REET 1 fund balance has increased from $225,000
to $464,000. A brief discussion followed regarding the use of REET funds for road projects.
Councilmember Buckshnis requested scheduling a discussion on the September Finance Committee
agenda about reducing the amount of REET revenue that can be used for roads from $750,000 to
$500,000.
Bruce Witenberg, Edmonds, expressed his appreciation for the Council scheduling a presentation
by WCIA. Mr. Hunstock advised a 30 minute presentation will be made to the Council next week
regarding the City’s coverage, WCIA’s policies and processes, etc. The WCIA’s electronic
presentation will be included in the Council packet.
Mr. Hertrich asked whether there have been any discussions at the RFA planning meetings regarding
the cost of an RFA. Mr. Hunstock relayed their intent is to ask each City Council and Fire District
Board to pass a resolution this year authorizing the RFA Planning Committee to continue
negotiations/discussions.
Adjournment – The meeting adjourned at 7:03 p.m.
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D R A F T M I N U T E S
Public Works, Parks and Planning Committee Meeting
August 14, 2012
Elected Officials Present: Staff Present:
Council Member Adrienne Fraley-Monillas, Chair Rob English, City Engineer
Council Member Lora Petso Phil Williams, Public Works Director
Leonard Yarberry, Building Official
The committee convened at 6:15p.m.
A. Permitting fees for solar installations.
Mr. Yarberry introduced the topic and updated the committee on current policies on fees for
residential and commercial solar projects. Residential projects are charged a flat fee of $135
and commercial installation fees are based upon valuation, using a modified approach. The
committee suggested moving to full Council to discuss the possibility of using waivers as
incentives.
ACTION: Schedule for Council discussion at future meeting
B. Authorization for Mayor to sign Supplemental Agreement #2 with David Evans &
Associates for the 76th Ave. W @ 212th St. SW Intersection Improvement Project.
Mr. English reviewed the scope of work and services to be provided under the proposed
Supplemental Agreement #2 with David Evans & Associates for the intersection improvements at
76th Ave and 212th St.
ACTION: Moved to Consent Agenda for approval.
C. Approval of Right-of-Way, Administrative Settlement and Appraisal Waiver Procedures on
Federal-Aid Projects.
Mr. English presented the proposed revisions to the right-of-way, administrative settlement and
appraisal waiver procedures on Federal-Aid projects. He discussed how these procedures are
applied when acquiring right-of-way on transportation projects funded by the Federal Highway
Administration (FHWA).
ACTION: Moved to Consent Agenda for approval.
D. Report on final construction costs for the Lift Station 2 Replacement Project and
acceptance of project.
Mr. English provided a brief summary of the Lift Station 2 improvements and that the project is
now complete and ready for acceptance. The final construction contract amount was $62,915
below the original contract amount with the Contractor.
ACTION: Moved to Consent Agenda for approval.
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Public Works, Parks and Planning Committee Minutes
August 14, 2012
Page 2
2
F. Report on bids opened July 31, 2012 for the A-Basin Upgrade Project and award of
contract to Moon Construction Co. Inc. ($174,530.96 including sales tax).
Mr. Williams reviewed the bid results for the A-Basin upgrade project and recommended the
project be awarded to Moon Construction in the amount of $174,530.96.
ACTION: Moved to Consent Agenda for approval.
G. Report on bids opened August 2, 2012 for the Building Roof Replacement Project and
award of contract to Kruger Sheet Metal ($344,925 including sales tax).
Mr. Williams reviewed the bid results for the Building Roof Replacement project and
recommended the project be awarded to Kruger Sheet Metal in the amount of $344,925.
ACTION: Moved to Consent Agenda for approval.
H. Authorization to award a construction contract for the 2012 Waterline Overlay Project.
Mr. English explained that the City was scheduled to receive quotations for the 2012 Waterline
Overlay project on August 16, 2012. The project will repair and overlay three City streets that
were disturbed during the waterline replacement work in 2011.
ACTION: Moved to Consent Agenda for approval.
I. Authorization for Mayor to approve acceptance and recording of Public Pedestrian
Access Easements.
Mr. English discussed why a public pedestrian access easement was required as part of the
Edmonds Way Apartment Complex improvements. The easement provides for a proper
sidewalk alignment and clearances around existing utilities on Edmonds Way.
ACTION: Moved to Consent Agenda for approval.
J. Authorization for Mayor to sign Supplemental Agreement No. 2 with Parametrix, Inc. for
the Main Street Decorative Lighting and Sidewalk Enhancement Project.
Mr. English presented the scope of work and fees for Supplemental Agreement No. 2 with
Parametrix, Inc for the Main St. Decorative Lighting and Sidewalk Enhancement Project. The
engineering services will be provided during the upcoming construction phase.
ACTION: Moved to Consent Agenda for approval.
K. Report on Bids Opened August 9, 2012 for the Lift Station Rehabilitation Project and
Award of Contract.
Mr. English discussed the bids that were received for the Lift Station Rehabilitation Project and
that Razz Construction was the apparent low bidder with a bid of $3,872,095. If staff finds the
bid documents to be acceptable, then the item will be placed on the consent agenda for
approval.
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Public Works, Parks and Planning Committee Minutes
August 14, 2012
Page 3
3
ACTION: Moved to Consent Agenda for approval.
L. Authorization to approve easements for the Sewer Lift Station Rehabilitation Project.
Mr. English explained that the proposed temporary construction easements are needed for the
Lift Station Rehabilitation Project. The documents have been signed by the property owners and
are ready for approval.
ACTION: Moved to Consent Agenda for approval.
Councilmember Petso left the meeting prior to item E being discussed.
E. Authorization for Mayor to sign Interlocal Agreement with Olympic View Water and Sewer
District (OVWSD) to install sewerline and associated appurtenances as part of the 224th
St. SW Sewer Replacement Project.
Mr. Williams provided a brief overview of the Interlocal Agreement with Olympic View Water and
Sewer District for the 224th St. SW sewer replacement project. Mr. Williams explained how this
section of sewer main on 224th St. has been a problem area for the City in past years and that
this project would improve the operation of the conveyance system.
ACTION: Moved to Consent Agenda for approval.
M. Public Comments
Mr. Ken Reidy provided comments regarding an e-mail previously sent to Council and the City
Attorney about 704 Fir St.
The meeting adjourned at 7:45 p.m.
Packet Page 392 of 393
Public Safety & Personnel Committee
August 14, 2012
Page 1 of 1
Minutes
Public Safety and Personnel Committee Meeting
August 14, 2012
Elected Officials Present: Councilmember Joan Bloom
Councilmember Kristiana Johnson
Staff Present: Assistant Police Chief Jim Lawless
The meeting was called to order at 6:35 p.m.
A. Renew Domestic Violence Coordinator Position with the City of Mill
Creek
The only agenda item was the renewal of the Domestic Violence Coordinator
Position interlocal agreement with the City of Mill Creek. There was a brief
discussion with ACOP Lawless providing a history of the relationship between
the Edmonds and Mill Creek Police Departments as it relates to this position.
Also discussed was the volume of work completed by the position incumbent,
Kari Hovorka, and how much she is able to accomplish in 19 hours per week.
Both Councilmembers Bloom and Johnson expressed their gratitude for the work
being done by Ms. Hovorka.
Action: Forward to City Council Consent Agenda with a recommendation to
approve.
The meeting adjourned at 6:47 p.m.
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