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2021-09-14 City Council - Full FIN Agenda-29631 Op E D o Agenda Edmonds City Council s71. ,HvFINANCE COMMITTEE - ZOOM VIRTUAL ONLINE MEETING EDMONDS CITY COUNCIL MEETINGS WEB PAGE, HTTP://EDMONDSWA.IQM2.COM/CITIZENS/DEFAULT.ASPX, EDMONDS, WA 98020 SEPTEMBER 14, 2021, 6:00 PM THIS MEETING IS HELD VIRTUALLY USING THE ZOOM MEETING PLATFORM. TO VIEW OR LISTEN TO THE COMMITTEE MEETING IN ITS ENTIRETY, PASTE THE FOLLOWING INTO A WEB BROWSER USING A COMPUTER OR SMART PHONE: HTTPS://ZOOM. US/J/95798484261 OR JOIN BY DIAL -UP PHONE: US: +1 253 215 8782 WEBINAR ID: 957 9848 4261 COUNCIL COMMITTEE MEETINGS ARE WORK SESSIONS FOR THE COUNCIL AND CITY STAFF. COMMITTEE MEETING AGENDAS DO NOT INCLUDE AUDIENCE COMMENTS OR PUBLIC HEARINGS. CALL TO ORDER COMMITTEE BUSINESS 1. 2021 September Budget Amendment (15 min) 2. Proposed Amendments to PFD Charter (40 min) 3. July 2021 Monthly Financial Report (10 min) ADJOURN Edmonds City Council Agenda September 14, 2021 Page 1 2.1 City Council Agenda Item Meeting Date: 09/14/2021 2021 September Budget Amendment Staff Lead: Dave Turley Department: Administrative Services Preparer: Marissa Cain Background/History Amend the 2021 Ordinance No. 4230 Staff Recommendation Staff recommends that Council add the 2021 September Budget Amendment to the Consent Agenda on September 21st for the approval of Ordinance No. XXXX amending the 2021 Budget. Attachments: 2021 September Amendment Exhibits 2021 September Budget Amendment Ordinance Packet Pg. 2 New Item for Council to Consider (September 2021) 2.1.a Budget Amendment for: September 14th, 2021 Item Description: The following is an adjustment to the Civil Service Budget for the unforseen expenditures as follows: 1. An increase in the cost of pre -employment medical screenings. We anticipate 4 new officer exams in 2021 at $1,155 each. A separate Decision Package was submitted for the 2022 Budget with the related ongoing costs. 2. An increase in costs related to the recruitment process of the new Police Chief using Public Safety Testing. Costs incurred include a $7,000 placement fee and $3,146 for a background investigation. 3. An increase in costs related to the Assessment Center for Assistant Police Chief recruiting using Public Safety Testing. Estimated $2,000 in testing and $8,000 for the assessment center. 4. Regular Public Safety Testing quarterly fees of about $833 for Q3 & Q4. Department: Human Resources Division: Civil Service Title: Sr. HR Analvst Budget Amendment Type Date of Discussion or Budget Approval? How is this amendment funded? What is the nature of the expenditure? Is the Expenditure Operating or Capital? Expenditure Increase (Decrease) New Item For Council To Consider 100% Ending Fund Balance One -Time Operating Fund 001 GENERAL Name: Account Number Description 2021 2022 2023 2024 2025 001.000.22.521.10.41.00 Professional Services $ 20,000 $ S $ Total Expenditure Increase Decrease $ 20,000 $ S S S Revenue Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 $ S $ S $ Total Revenue Increase Decrease $ $ S $ $ Ending Fund Balance Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 001.000.39.508.00.00.00 Professional Services $ 20,000) $ $ S $ Total Ending Fund Balance Increase Decrease $ (20,000) $ S $ S N x W C d E C m E Q L E d CL m co N O N a+ C d t v r.+ Q Packet Pg. 3 2.1.a New Item for Council to Consider (September 2021) Budget Amendment for: September 14th, 2021 Item Description: In June of 2021, the HR Analyst Position moved from part-time to full-time on a temporary basis in order to meet the increased staffing needs of the city. It has been determined that this change in FTE would most benefit the city as a permanent position change. This decision package is to approve the permanent change to salary and benefits for the Senior HR Analyst Position in 2021 by reallocating budget from the vacant S&D Coordinator position. Department: Fund Name: 001 GENERAL Division: Title: Preparer: Budget Amendment Type New Item For Council To Consider Date of Discussion or Budget Approval? How is this amendment funded? 100% Ending Fund Balance What is the nature of the expenditure? On -Going Is the Expenditure Operating or Capital? 10perating Expenditure Increase (Decrease) Fill out on -going costs & revenues Account Number Description 2021 2022 2023 2024 2025 001.000.22.518.10.11.00 Salaries - HR Analyst $ 7,403 $ 14,805 $ 14,805 $ 14,805 $ 14,805 001.000.22.518.10.23.00 Benefits - HR Analyst 505 4,010 4,010 4,010 4,010 001.000.22.518.10.11.00 7,403 14,805 14,805 14,805 14,805 001.000.22.518.10.23.00 505 4,010 4,010 4,010 4,010 Total Expenditure Increase Decrease $ $ $ $ $ Revenue Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 S $ S $ S Total Revenue Increase(Decrease) S $ S $ $ Ending Fund Balance Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 S $ S $ S Total Ending Fund Balance Increase Decrease S $ S $ S C E C Q d 7 m L N a d N 0 N r� t K W c d E C d E Q Lm E d r� CL 0 Cn N 0 N C 0 E t V M r+ Q Packet Pg. 4 2.1.a New Item for Council to Consider (September 2021) Budget Amendment for: September 14th, 2021 Item Description: To unfreeze the salaries and benefits for the Administrative Services Deputy Director position. Department: jAdministrative Services Division: Fund 001 GENERAL Title: Administrative Services Deputy Director Name: Preparer: Marissa Cain Budget Amendment Type New Item For Council To Consider Date of Discussion or Budget Approval? How is this amendment funded? 100% Ending Fund Balance What is the nature of the expenditure? On -Going Is the Expenditure Operating or Capital? 10perating Expenditure Increase (Decrease) Fill out on -going costs & revenues Account Number Description 2021 2022 2023 2024 2025 001.000.31.514.20.11.00 Salaries $ 46,881 $ 125,016 $ 125,016 $ 125,016 $ 125,016 001.000.31.514.20.23.00 Benefits 13,286 35,428 35,428 35,428 35,428 Total Expenditure Increase Decrease $ 60,167 $ 160,444 $ 160,444 $ 160,444 $ 16Q444 Revenue Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 $ S $ S $ Total Revenue Increase Decrease $ $ $ $ $ Ending Fund Balance Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 001.000.39.508.00.00.00 Ending Fund Balance $ 60,167) $ 160,444 $ 160,444 $ 160,444 $ 160,444 Total Ending Fund Balance hicrease Decrease $ 60,167 $ 160,444 $ 160,444 $ 160,444 $ 160,444 r C d E C d E Q d a� 3 m L d sZ d to T N O N N :E x W r c d E C d E Q L E d C. d co N O N a+ C d E M V 2 r+ Q Packet Pg. 5 2.1.a New Item for Council to Consider (September 2021) Budget Amendment for: September 14th, 2021 Item Description: This decision package adds authority to the budget to transfer $40,000 into the General Fund in order to closeout the Firemen's Pension Fund. Department: Administrative Services Fund Name: MULTIPLE FUNDS Division: Finance Title: Close Firemen's Pension Fund Preparer: Marissa Cain Budget Amendment Type New Item For Council To Consider Date of Discussion or Budget Approval? How is this amendment funded? 100% Ending Fund Balance What is the nature of the expenditure? One -Time Is the Expenditure Operating or Capital? 10perating Expenditure Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 617.000.51.597.00.55.00 Interfund Transfer $ 40,000 S $ S $ Total Expenditure Increase Decrease $ 40,000 $ S $ $ Revenue Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 001.000.397.00.000.00 Interfund Transfer $ 40,000 $ $ S $ Total Revenue Increase Decrease $ 40,000 $ $ $ $ Ending Fund Balance Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 001.000.39.508.00.00.00 Ending Fund Balance $ 40,000 $ - $ $ $ 617.000.51.508.00.00.00 Ending Fund Balance 40,000 Total Ending Fund Balance hicrease Decrease $ $ $ $ $ r C d E C d Q d a� 3 m L d sZ d to T N O N N :E x W r c d E C d E Q L E d C. d to N O N a+ C d E t V 2 r+ Q Packet Pg. 6 2.1.a New Item for Council to Consider (September 2021) Budget Amendment for: September 14th, 2021 Item Description: The Tree Fund was created with Ordinance No. 4218, which requires payments into the fund through the tree code's fee -in -lieu program to be spent on either tree planting or the purchase of open space. Fund 118 was established via Ordinance 2396 in 1983, and has been virtually dormant for years. It has been determined the best use of the funds in the Memorial Tree Fund would be to repurpose them for the new Tree Fund. This decision package is to add the authority to transfer the funds out of the Memorial Tree Fund into the new Tree Fund. Department: Parks & Recreation Fund Name: MULTIPLE FUNDS Division: Title: Tree Fund Transfer Preparer: Marissa Cain Budget Amendment Type New Item For Council To Consider Date of Discussion or Budget Approval? How is this amendment funded? 100% Ending Fund Balance What is the nature of the expenditure? One -Time Is the Expenditure Operating or Capital? 10perating Expenditure Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 118.000.64.597.80.55.00 Interfund Transfer $ 20,528 $ $ S $ Total Expenditure Increase Decrease $ 20,528 $ S $ $ Revenue Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 143.000.397.19.000.00 Interfund Transfer $ 20,528 $ $ S $ Total Revenue Increase Decrease $ 20,528 $ $ $ $ Ending Fund Balance Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 118.000.64.508.30.00.00 Ending Fund Balance $ 20,528 $ $ $ $ 143.000.64.508.30.00.00 Ending Fund Balance 20,528 Total Ending Fund Balance hicrease Decrease $ $ $ $ $ r C d E C d Q d a� 3 m L d sZ d to T N O N N x W r c d E C d E Q L E d C. d co N O N a+ C d E t V 2 r+ Q Packet Pg. 7 2.1.a Previously Discussed by Council (September 2021) Budget Amendment for: September 14th, 2021 Item Description: To add the city's new Urban Forest Planner position to the budget. Department: Development Services Fund Name: 001 GENERAL Division: Planning Title: Urban Forest Planner Preparer: Marissa Cain Budget Amendment Type Previously Discussed By Council Date of Discussion or Budget Approval? June 15, 2021 How is this amendment funded? 100% Ending Fund Balance What is the nature of the expenditure? On -Going Is the Expenditure Operating or Capital? 10perating Expenditure Increase (Decrease) Fill out on -going costs & revenues Account Number Description 2021 2022 2023 2024 2025 001.000.62.558.60.11.00 Salaries $ 27,666 $ 85,068 $ 85,068 $ 85,068 $ 85,068 001.000.62.558.60.23.00 Benefits 8,096 24,892 24,892 24,892 24,892 Total Expenditure Increase Decrease $ 35,762 $ 109,960 $ 109,960 $ 109,960 $ 109,960 Revenue Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 $ S $ S $ Total Revenue Increase Decrease $ $ $ $ $ Ending Fund Balance Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 001.000.39.508.00.00.00 Ending Fund Balance $ 35,762) $ (109,960) $ 109,960) $ (109,960) $ 109,960 Total Ending Fund Balance hicrease Decrease $ 35,762 $ 109,960 $ 109,960 $ 109,960 $ 109,960 r C d E C d E Q d a� 3 m L d !Z d to T N O N N t K W r c d E C d E Q L E d C. d co N O N a+ C d E M V 2 r+ Q Packet Pg. 8 2.1.a Previously Discussed by Council (September 2021) Budget Amendment for: September 14th, 2021 Item Description: On August loth, 2021, Council approved the issuing of new bonds for the Civic Park Construction ($1,634,447) and Building Maintenance ($4,400,000). This decision package accounts for the receipt of the bond proceeds into their respective funds. Department: Multiple Fund Name: MULTIPLE FUNDS Division: Title: Issuance of new Bonds Preparer: Marissa Cain Budget Amendment Type Previously Discussed By Council Date of Discussion or Budget Approval? August 10th, 2021 How is this amendment funded? 100% Ending Fund Balance What is the nature of the expenditure? One -Time Is the Expenditure Operating or Capital? Operating Expenditure Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 $ - $ - S - $ - $ - Total Expenditure Increase Decrease $ S $ S $ Revenue Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 332.000.391.10.000.00 GO Bonds Proceeds $1,634,447 $ S $ S 016.000.39 1. 10.000.00 GO Bonds Proceeds 4,400,000 Total Revenue Increase Decrease $6,034,447 $ $ S $ Ending Fund Balance Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 332.000.64.508.30.00.00 Ending Fund Balance $1,634,447 $ $ $ S 016.000.66.508.00.00.00 Ending Fund Balance 4,400,000 Total Ending Fund Balance Increase Decrease $6,034,447 $ $ S $ r C d E C d Q d 3 m L d sZ d to T N O N N t K W r c d E C d E Q L E d C. W to N O N a+ C d E t V 2 r+ Q Packet Pg. 9 2.1.a Previously Discussed by Council (September 2021) Budget Amendment for: September 14th, 2021 Item Description: This decision package adds authority to the budget to transfer $25,000 from the General Fund into the Risk Management Reserve Fund. Department: Administrative Services Fund Name: MULTIPLE FUNDS Division: Finance Title: Risk Management Reserve Fund Transfer Preparer: Marissa Cain Budget Amendment Type Previously Discussed By Council Date of Discussion or Budget Approval? How is this amendment funded? 100% Ending Fund Balance What is the nature of the expenditure? One -Time Is the Expenditure Operating or Capital? 10perating Expenditure Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 001.000.39.597.19.55.11 Interfund Transfer $ 25,000 S $ S $ Total Expenditure Increase Decrease $ 25,000 $ $ $ $ Revenue Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 011.000.397.19.001.00 Interfund Transfer $ 25,000 $ $ $ $ Total Revenue Increase Decrease $ 25,000 $ $ $ $ Ending Fund Balance Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 001.000.39.508.00.00.00 Ending Fund Balance $ 25,000 $ $ $ $ 011.000.39.508.00.00.00 Ending Fund Balance 25,000 Total Ending Fund Balance Increase Decrease $ $ $ $ $ r C d E C d Q d a� 3 m L d !Z d co T N O N N :E x W r c d E C d E Q d E d C. d co N O N a+ C d E t V 2 r+ Q Packet Pg. 10 ORDINANCE NO. XXXX AN ORDINANCE OF THE CITY OF EDMONDS, WASHINGTON, AMENDING ORDINANCE NO. 4230 AS A RESULT OF UNANTICIPATED TRANSFERS AND EXPENDITURES OF VARIOUS FUNDS, 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 2021 Budget; and THEREFORE, WHEREAS, the applications of funds have been identified; THE CITY COUNCIL OF THE CITY OF EDMONDS, WASHINGTON, DO ORDAIN AS FOLLOWS: Section 1. Section 1. of Ordinance No. 4230 amending the budget for the fiscal year 2021 is hereby amended to reflect the changes shown in Exhibits A, B, C, and D adopted herein by reference. 1 Packet Pg. 11 2.1.b Section 2. 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. ATTEST/AUTHENTICATE: CITY CLERK, SCOTT PASSEY APPROVED AS TO FORM: OFFICE OF THE CITY ATTORNEY: IM JEFF TARADAY FILED WITH THE CITY CLERK: PASSED BY THE CITY COUNCIL: PUBLISHED: EFFECTIVE DATE: ORDINANCE NO. APPROVED: MAYOR, MIKE NELSON 2 Packet Pg. 12 SUMMARY OF ORDINANCE NO. of the City of Edmonds, Washington On the day of , 2021, 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. 4230 AS A RESULT OF UNANTICIPATED TRANSFERS AND EXPENDITURES OF VARIOUS FUNDS, 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 12021. CITY CLERK, SCOTT PASSEY 3 Packet Pg. 13 EXHIBIT "A": Budget Amendment Summary (September 2021) FUND NO. FUND DESCRIPTION 2021 BEGINNING FUND BALANCE REVENUE EXPENDITURES 2021 ENDING FUND BALANCE 001 GENERAL FUND 13,347,278 42,490,777 46,119,647 9,718,408 009 LEOFF-MEDICAL INS. RESERVE 459,105 300,000 467,140 291,965 011 RISK MANAGEMENT RESERVE FUND - 25,000 - 25,000 012 CONTINGENCY RESERVE FUND 1,825,890 2,620 - 1,828,510 014 HISTORIC PRESERVATION GIFT FUND 11,517 5,010 5,900 10,627 016 BUILDING MAINTENANCE 210,222 4,400,000 210,222 4,400,000 017 MARSH RESTORATION & PRESERVATION FUND 864,490 - 20,000 844,490 018 EDMONDS HOMELESSNESS RESPONSE FUND 123,581 123,581 - 019 EDMONDS OPIOID RESPONSE FUND 28,445 - 28,445 - 104 DRUG ENFORCEMENT FUND 159,431 165,370 45,800 279,001 111 STREET FUND 941,253 1,722,360 2,187,430 476,183 112 COMBINED STREETCONST/IMPROVE 2,189,972 3,068,385 2,862,297 2,396,060 117 MUNICIPAL ARTS ACQUIS. FUND 599,272 165,060 236,880 527,452 118 MEMORIAL STREETTREE 20,534 270 20,528 276 120 HOTEL/MOTEL TAX REVENUE FUND 88,392 71,460 87,150 72,702 121 EMPLOYEE PARKI NG PERMIT FUND 87,233 25,240 26,880 85,593 122 YOUTH SCHOLARSHIP FUND 14,041 1,390 3,000 12,431 123 TOURISM PROMOTIONAL FUND/ARTS 75,353 24,000 29,900 69,453 125 PARK ACQ/IMPROVEMENT 2,000,717 1,282,050 1,601,298 1,681,469 126 SPECIAL CAPITAL FUND 1,946,015 1,285,240 2,053,911 1,177,344 127 GIFTS CATALOG FUND 316,106 103,930 100,900 319,136 130 CEMETERY MAINTENANCE/IMPROV 213,707 179,800 200,998 192,509 136 PARKSTRUSTFUND 169,460 2,200 50,000 121,660 137 CEMETERY MAINTENANCE TRUSTFD 1,107,524 29,220 25,000 1,111,744 138 SISTER CITY COMMISSION 10,408 10,120 11,900 8,628 140 BUSINESS IMPROVEMENT DISTRICT FUND 10,346 79,239 76,340 13,245 141 AFFORDABLE & SUPPORTIVE HOUSING FUND 65,112 65,000 - 130,112 142 EDMONDS RESCUE PLAN FUND - 5,946,550 5,946,550 - 143 TREE FUND 20,528 - 20,528 211 LID FUND CONTROL - - - 231 2012 LTGO DEBTSERVICE FUND - 759,710 759,700 10 332 PARKS CONSTRUCTION 6,046,540 3,026,967 5,552,490 3,521,017 421 WATER 22,026,766 10,299,357 10,760,050 21,566,073 422 STORM 9,914,166 6,265,225 7,293,890 8,885,501 423 SEWER/TREATMENT PLANT 55,138,987 31,130,450 40,492,284 45,777,153 424 BOND RESERVE FUND 843,931 1,985,870 1,985,870 843,931 511 EQUIPMENT RENTAL FUND 8,712,017 1,331,100 1,429,954 8,613,163 512 Technology Rental Fund 734,287 1,204,880 1,257,909 681,258 617 FIREMEN'S PENSION FUND 137,533 67,270 136,167 68,636 Totals 130,439,631 117,541,648 132,210,011 115,771,268 C N E C N E Q r N 7 m L d E N r Q d r N O L N E N d r N O N C d E t v R r r Q Packet Pg. 14 2.1.b EXHIBIT "B": Budget Amendments by Revenue (September 2021) FUND NO. FUND DESCRIPTION Adopted Budget Ord. #4211 1/1/2021 Adopted Amendment Ord. #4216 3/10/2021 Adopted Amendment Ord. #4221 4/27/2021 Adopted Amendment Ord. #4230 7/23/2021 Proposed Amendment Ord. # 912021 2021 Amended Revenue Budget 001 General Fund $ 42,450,777 $ $ $ - $ 40,000 $ 42,490,777 009 Leoff-MedlcalIns. Reserve 300,000 - 300,000 011 Risk Management Reserve Fund - 25,000 25,000 012 Contingency Reserve Fund 2,620 - 2,620 014 Historic Preservation Gift Fund 5,010 5,010 016 Building Maintenance Fund - 4,400,000 4,400,000 017 Marsh Restoration & Preservation Fund - - 018 Edmonds Homelessness Response Fund 019 Edmonds Opioid Response Fund - - 104 Drug Enforcement Fund 165,370 165,370 111 Street Fund 1,722,360 1,722,360 112 Combined Street Const/Improve 3,048,185 20,200 3,068,385 117 Municipal Arts Acquis. Fund 165,060 - 165,060 118 Memorial Street Tree 270 270 120 Hotel/Motel Tax Revenue Fund 71,460 71,460 121 Employee Parking Permit Fund 25,240 25,240 122 Youth Scholarship Fund 1,390 1,390 123 Tourism Promotional Fund/Arts 24,000 24,000 125 ParkAcq/Improvement 1,282,050 1,282,050 126 Special Capital Fund 1,285,240 1,285,240 127 Gifts Catalog Fund 103,930 103,930 130 Cemetery Maintenance/Improv 179,800 179,800 136 Parks Trust Fund 2,200 2,200 137 Cemetery Maintenance Trust I'd 29,220 29,220 138 Sister City Commission 10,120 10,120 140 Business Improvement District Fund 79,239 79,239 141 Affordable and Supportive Housing Fund 65,000 - 65,000 142 Edmonds Rescue Plan Fund - 5,946,550 - 5,946,550 143 Tree Fund - 20,528 20,528 211 Lid Fund Control - - 231 2012 LTGO Debt Service fund 759,710 - 759,710 332 Parks Construction 1,392,520 1,634,447 3,026,967 421 Water 10,299,357 - 10,299,357 422 Storm 6,012,300 252,925 6,265,225 423 Sewer/Treatment Plant 28,131,150 2,999,300 31,130,450 424 Bond Reserve Fund 1,985,870 - 1,985,870 511 Equipment Rental Fund 1,331,100 1,331,100 512 Technology Rental Fund 1,204,880 1,204,880 617 Firemen's Pension Fund 67,270 - 67,270 Totals $ 102,202,698 1 $ 3,272,425 $ $ 5,946,550 $ 6,119,975 1 $ 117,541,648 C N E C N E Q r Ci) 7 m L d E N Q d CV O CV N E C� d Cn r CV O CV C d E t v R r Q Packet Pg. 15 EXHIBIT "C Budget Amendments by Expenditure (September 2021) FUND NO. FUND DESCRIPTION Adopted Budget Ord. #4211 1/1/2021 Adopted Amendment Ord. #4216 3/10/2021 Adopted Amendment Ord. #4221 4/27/2021 Adopted Amendment Ord. #4230 7/23/2021 Proposed Amendment Ord. # 912021 2021 Amended Expenditure Budget 001 General Fund $ 45,179,468 $ 610,850 $ 188,400 $ $ 140,929 $ 46,119,647 009 Leoff-Medical Ins. Reserve 467,140 - - - 467,140 011 Risk Management Reserve Fund - - 012 Contingency Reserve Fund - - 014 Historic Preservation Gift Fund 5,900 5,900 016 Building Maintenance Fund 210,222 - 210,222 017 Marsh Restoration & Preservation Fund - 20,000 20,000 018 Edmonds Homelessness Response Fund 123,581 - 123,581 019 Edmonds Opioid Response Fund 28,445 28,445 104 Drug Enforcement Fund 45,800 - 45,800 111 Street Fund 2,172,530 14,900 2,187,430 112 Combined Street Const/Improve 2,781,828 36,469 44,000 2,862,297 117 Municipal Arts Acquis. Fund 236,880 - - 236,880 118 Memorial Street Tree - 20,528 20,528 120 Hotel/Motel Tax Revenue Fund 87,150 - 87,150 121 Employee Parking Permit Fund 26,880 26,880 122 Youth Scholarship Fund 3,000 3,000 123 Tourism Promotional Fund/Arts 29,900 - - 29,900 125 ParkAcq/Improvement 1,428,736 47,562 125,000 1,601,298 126 Special Capital Fund 1,761,841 292,070 - 2,053,911 127 Gifts Catalog Fund 100,900 - 100,900 130 Cemetery Maintenance/Improv 200,998 200,998 136 Parks Trust Fund 50,000 50,000 137 Cemetery Maintenance Trust I'd 25,000 25,000 138 Sister City Commission 11,900 11,900 140 Business Improvement District Fund 76,340 76,340 141 Affordable and Supportive Housing Fund - - 142 Edmonds Rescue Plan Fund 5,946,550 5,946,550 143 Tree Fund - - 211 Lid Fund Control - - 231 2012LTGO Debt Service Fund 759,700 759,700 332 Parks Construction 5,360,378 192,112 - 5,552,490 421 Water 10,578,596 136,054 45,400 10,760,050 422 Storm 6,847,783 406,307 39,800 7,293,890 423 Sewer/Treatment Plant 35,634,329 4,789,555 68,400 40,492,284 424 Bond Reserve Fund 1,985,870 - - 1,985,870 511 Equipment Rental Fund 1,292,815 53,139 84,000 1,429,954 512 Technology Rental Fund 1,251,409 - 6,500 1,257,909 617 Firemen's Pension Fund 96,167 - - - 40,000 136,167 Totals $118,861,486 $ 6,564,118 $ 636,400 $ 5,946,550 $ 201,457 $ 132,210,011 L N E C� d to r CV 0 CV C d E t v R r r Q Packet Pg. 16 EXHIBIT "D": Budget Amendment Summary (September 2021) Fund Number Proposed Amendment Changein Revenue Proposed Amendment Changein Expense Proposed Amendment Change in Ending Fund Balance 001 40,000 140,929 (100,929) 009 - - - 011 25,000 25,000 016 4,400,000 - 4,400,000 118 - 20,528 (20,528) 143 20,528 - 20,528 332 1,634,447 - 1,634,447 617 - 40,000 (40,000) Total Change 6,119,975 201,457 5,918,518 C N E C N E Q r N 7 m L d E Q d r N O N a+ Q Packet Pg. 17 2.2 City Council Agenda Item Meeting Date: 09/14/2021 Proposed Amendments to PFD Charter Staff Lead: Dave Turley Department: Administrative Services Preparer: Dave Turley Background/History The Edmonds Public Facilities District has proposed changes to the Edmonds Public Facilities District Charter. These amendments are being submitted for consideration and ultimately formal approval by Council. Staff Recommendation Staff recommendation is for the Finance Committee to either approve these amendments and place them on the Consent Agenda for Council approval, or recommend a date for the EPFD to make a presentation in front of full Council. Narrative: Staff from the EPFD will present proposed charter amendments for review by the Finance Committee. Attachments: DRAFT Resolution #2021-01 - Requesting Amendments to Edmonds PFD Charter PFD Charter - City Ordinance Granting Charter - as amended (draft 8-25-2021-2) Packet Pg. 18 2.2.a Edmonds Public Facilities District RESOLUTION NO.2021.01 A RESOLUTION OF THE BOARD OF DIRECTORS OF EDMONDS PUBLIC FACILITIES DISTRICT AUTHORIZING AMENDMENTS TO ARTICLES V AND VI OF THE DISTRICT'S CHARTER. WHEREAS, the District Board desires to improve the efficiency of its governance and oversight of the administration and operations of Edmonds Center for the Arts; and WHEREAS, the District has identified sections in the Charter that could be more efficient with minor amendments; and WHEREAS, the District Board has been notified and presented with the proposed the amendments consistent with the provisions of Section 8 of the existing District Charter. WHEREAS, any proposed amendments to the District's Charter must be submitted to Edmonds City Council for consideration and possible approval by ordinance of the City Council: NOW, THEREFORE, BE IT RESOLVED by the Edmonds Public Facilities District, Snohomish County, Washington, as follows: Section A. Recommended amendments to District Charter. The Board of Directors of Edmonds Public Facilities District hereby submits its recommendations to its Charter as set forth in the draft Amended and Restated District Charter in Attachment A to this Resolution to Edmonds City Council for consideration and approval. ADOPTED by the Board of the Edmonds Public Facilities District, Snohomish County, Washington, at a regular meeting thereof held on the 261h day of August, 2021. RESOLVED this _ day of 12021. By Board Member: David Brewster Board President by Board Member: Ray Liaw Board Vice President Dated Dated August 26, 2021 Packet Pg. 19 2.2.b EDMONDS PUBLIC FACILITIES DISTRICT CHARTER L U 0 u- d O r N C N E C d E Q O am O N N O N Lo N 00 O L d C d Q Packet Pg. 20 2.2.b AMENDED AND RESTATED CHARTER of the EDMONDS PUBLIC FACILITIES DISTRICT Packet Pg. 21 2.2.b TABLE OF CONTENTS Page ARTICLE I NAME Section 1.01 Name ARTICLE II NATURE AND PURPOSES Section 2.01 Nature of the District Section 2.02 Purposes Section 2.03 Limitations on Liability Section 2.04 Mandatory Disclaimers ARTICLE III PERPETUAL EXISTENCE Section 3.01 Perpetual Existence ARTICLEN POWERS; INDEMNIFICATION Section 4.01 Power Section 4.02 Indemnification ARTICLEV BOARD OF DIRECTORS; EXECUTIVE DIRECTOR; ATTORNEY A Section 5.01 Board Powers Section 5.02 Board Composition Section 5.03 Board Officers Section 5.04 Removal of Board Members Section 5.05 Executive Director Section 5.06 Conflict of Interest Section 5.07 Attorney ARTICLE VI MEETINGS Section 6.01 Board Meetings Section 6.02 Board Quorum and Concurrence Section 6.03 Open Public Meetings Section 6.04 Minutes ARTICLE VII BYLAWS Section 7.01 Bylaws 1 1 2 2 2 2 2 3 3 3 3 4 4 5 5 5 5 6 6 6 6 6 6 6 Packet Pg. 22 2.2.b ARTICLE VIII AMENDMENT TO CHARTER Section 8.01 Proposals to Amend Charter Section 8.02 Board Consideration of Proposed Amendments Section 8.03 Vote Required for Proposals to Amend the Charter Section 8.04 City Council Approval of Proposed Charter Amendments ARTICLE IX COMMENCEMENT Section 9.01 Commencement ARTICLEX DISSOLUTION Section 10.01 Dissolution ARTICLE XI MISCELLANEOUS Section 11.01 Liberal Construction and Severability 7 7 7 7 7 7 7 7 8 8 8 L a� U 0 U- a 0 r U) c m E c a� E a a� 0 Q. 0 L a Packet Pg. 23 2.2.b AMENDED AND RESTATED CHARTER of the EDMONDS PUBLIC FACILITIES DISTRICT WHEREAS, the City Council (the "Council") of the City of Edmonds, Washington (the "City") has determined that it is in the best interests of the City and its citizens to create a public facilities district coextensive with the boundaries of the City and to explore the possible acquisition, construction, operation, promotion and financing of a convention center, conference center, special events center and/or related parking and other facilities within the City (the "Regional Center"); and WHEREAS, Laws of Washington, 1999, Chapter 165, codified as Chapter 35.57 of the Revised Code of Washington (the "Act") authorizes the Council, as the legislative authority of a city located in a county with a population of less than one million, to create a public facilities district coextensive with the boundaries of the City for the purposes, inter alia, of acquiring, constructing, operating, promoting and financing a Regional Center; and WHEREAS, pursuant to Ordinance No. 3358 of the City, passed on April 24, 2001, the City authorized and approved the creation of a public facilities district, designated as the Edmonds Public Facilities District (the "District"), coextensive with the boundaries of the City, to assist in the possible acquisition, construction, operation, promotion and financing_ of a Regional Center; NOW, THEREFORE, this Charter is hereby granted to and approved by the District. ARTICLE I NAME Section 1.01 Name. The name of the public facilities district shall be the "Edmonds Public Facilities District." ARTICLE II Packet Pg. 24 2.2.b NATURE AND PURPOSES Section 2.01 Nature of the District. The District shall be a public facilities district organized pursuant to the Act and Ordinance No. 3358. The boundaries of the District shall be coextensive with the boundaries of the City. The District shall be a municipal corporation, an independent taxing "authority" within the meaning of Article VII, Section I of the Constitution of the State of Washington (the "Constitution"), and a "taxing district" within the meaning of Article VII, Section 2 of the Constitution. The District shall be an entity independent of and separate from the City. Section 2.02 Purposes. The purpose of the District shall be to provide a separate Legal entity pursuant to the Act and Ordinance No. 3358 to acquire, construct, own, remodel, maintain, equip, re -equip, repair, finance and operate a Regional Center (as hereinafter defined) and to carry on any other related activities in connection with the foregoing. "Regional Center" shall mean a convention, conference or special events center, or any combination of facilities, and related parking facilities, serving South Snohomish County, Washington, constructed, improved or rehabilitated after the effective date of Chapter 165, Laws of 1999, at a cost of at least ten million dollars, including debt service. These purposes are hereby declared to be public purposes. No part of the revenues of the District shall inure to the benefit of its directors or officers, or to any private person. Section 2.03 Limitations on Liability. All debts, liabilities and other obligations incurred by the District ("Obligations") shall be satisfied: (a) in the case of Obligations which, by their terms, are not payable from a special or limited source of funds, exclusively from the revenues, assets and properties of the District, and (b) in the case of Obligations which, by their terms, are payable from a special or limited source of funds, exclusively from such revenues, assets and properties of the District as shall be specifically pledged thereto or otherwise identified as being the source of payment thereof. No creditor, claimant or other person shall have any right of action against or recourse to the City or its revenues, assets or properties on account of or with respect to any such Obligations, or otherwise on account of or with respect to any acts or omissions of the District or its officers, employees or agents. Section 2.04 Mandatory Disclaimers. A disclaimer in substantially the following form shall be posted in a prominent place accessible to the public in the District's principal office and any other administrative offices. It shall also be printed or stamped on all contracts, bonds and other documents that evidence or create any Obligation which, by its terms, is not payable from a special or limited source of funds. The Edmonds Public Facilities District is a public facilities district established pursuant to Ordinance No. 3358 of the City of Edmonds, Washington, and the laws of the State of Washington, including, but not limited to, Chapter 35.57 of the Revised Code of Washington. All debts, Packet Pg. 25 2.2.b liabilities and other obligations incurred by the District shall be satisfied exclusively from the revenues, assets and properties of the District. No creditor, claimant or other person shall have any right of action against or recourse to the City of Edmonds, the State of Washington, or any other political subdivision of the State of Washington on account of or with respect to any debts, liabilities or other obligations of the District, or otherwise on account of or with respect to any acts or omissions of the District or its officers, employees or agents. In addition, a disclaimer in substantially the following form shall be printed or stamped on all contracts, bonds and other documents that evidence or create any Obligation which, by its terms, is payable from a special or limited source of funds. The Edmonds Public Facilities District is a public facilities district established pursuant to Ordinance No. 3358 of the City of Edmonds, Washington, and the laws of the State of Washington, including, but not limited to, Chapter 35.57 of the Revised Code of Washington. The obligations of the District with respect to [describe the contract, bond or other document] shall be and remain special, limited obligations of the District payable solely from [describe the particular revenues, assets or properties of the District from which the obligations are payable]. In no event shall such obligations be payable from or secured by any revenues, assets or properties of the District other than those described in the preceding sentence, or by any revenues, assets or properties of the City of Edmonds, the State of Washington or any other political subdivision of the State of Washington. No creditor, claimant or other person shall have any right of action against or recourse to the City of Edmonds, the State of Washington, or any other political subdivision of the State of Washington on account of or with respect to any debts, liabilities or other obligations of the District, or otherwise on account of or with respect to any acts or omissions of the District or its officers, employees or agents. ARTICLE III PERPETUAL EXISTENCE Section 3.01 Perpetual Existence. The District shall have a perpetual existence until dissolved in accordance with this Charter and the Act. ARTICLE IV POWERS; INDEMNIFICATION Packet Pg. 26 2.2.b Section 4.01 Powers. Except as otherwise provided herein, the District shall have and may exercise all lawful powers conferred upon public facilities districts as of the date hereof by the laws of the State of Washington, including the Act, or as hereafter granted to the District by statute. Such powers shall include, but are not limited to, the following: (a) To hire employees, staff, and services, to enter into contracts, to direct agents and services acquired pursuant to interlocal agreement, and to sue and be sued; (b) To acquire and transfer real and personal property by lease, sublease, purchase or sale; (c) To acquire, construct, own, remodel, maintain, equip, re -equip, repair, finance and operate a Regional Center, and to -develop, promote and advertise such Regional Center, and to exercise all powers reasonably necessary to fulfill its charge as defined by ordinance, charter and state statute; (d) To impose fees and charges for the use of its facilities, and to accept and expend or use gifts, grants and donations. (e) To impose charges, fees and taxes authorized by the Act, provided; however, that no such taxes shall be imposed without either a public vote or the prior consent and approval of the City by ordinance; (f) To contract with public or private entities for the operation or management of its public facilities; and (g) To issue its general obligation bonds and revenue bonds pursuant to the Act. Section 4.02 Indemnification. To the extent permitted by law, the District shall protect, defend, hold harmless and indemnify any director, officer, employee or agent of the District who is a party or threatened to be made a party to a proceeding by reason related to that person's conduct as a director, officer, employee or agent of the District, against judgments, fines, penalties, settlements and reasonable expenses (including attorneys' fees) incurred by him or her in connection with such proceeding, if such person acted in good faith and reasonably believed his or her conduct to be in the District's best interests and if, in the case of any criminal proceedings, he or she had no reasonable cause to believe that his or her conduct was unlawful. The indemnification and protection provided herein shall not be deemed exclusive of any other rights to which a person may be entitled as a matter of law or by contract or by vote of the Board of Directors. The District may purchase and maintain appropriate insurance covering such risks. ARTICLE V Packet Pg. 27 2.2.b BOARD OF DIRECTORS; EXECUTIVE DIRECTOR Section 5.01 Board Powers. All powers of the District shall be exercised by or in the name of the Board of Directors (the "Board"). The powers of the Board shall include, but are not limited to, the following: (a) To establish and implement the policies and programs of the District, and the procedures for the management and administration of the District's affairs; (b) To appoint and remove, at the pleasure of the Board, the District's officers, agents and employees, and to prescribe their respective powers and duties consistent with the provisions hereof, (c) To borrow money and incur indebtedness in accordance with the Act; and (d) To provide for the investment of the District's funds. Section 5.02 Board Composition. The Board shall be composed of five (5) members appointed by the Council to four (4) year terms. However, of the initial members, one shall be appointed for a one-year te_rmt, one shall be appointed for a two-year term, one shall be appointed for a three-year ter47m and the remainder shall be appointed for four-year terms. Two of the members of the Board shall be appointed at the sole discretion of the Council so long as neither appointee is a member of the Council. Three of the members of the Board shall be appointed by the Council based upon the recommendations of local organizations that may include, but are not limited to, the Edmonds Chamber of Commerce, local economic development organizations and local labor councils. Following gppointment of initial members, members of the Board shall be appointed by the Council based upon the recommendations of the Edmonds Center for the Arts or its successor organization consistent with the requirements of RCW 35.57.010-. Board members need not be residents of the City of Edmonds. A vacancy or vacancies on the Board shall be deemed to exist in case of the death, disability, resignation, or removal, or f rf it ro membership. A vacancy caused by resignation shall be deemed to exist upon the effective date of the resignation, with no formal acceptance thereof necessary. A Board member may be removed by the affirmative vote of the -Board when the member fails to attend three consecutive meetings of the Board without approval from the Board. Vacancies on the Board shall be filled by appointment in accordance with the above provisions. Any person selected to fill a vacancy on the Board shall serve the balance of the term of the person being replaced. No member of the Board shall serve more than eight (8) consecutive years as a member of the Board (the "Term Limit"); ; except when a member is appointed mid-term to fill a vacant position the appointee may serve out this partial term and then be eligible to serve two 2) additional four (4) year terms; and except that members of the Board serving four (4) year terms at the time the District adopts the Term Limit shall be permitted to serve the Packet Pg. 28 2.2.b remainder of their current terms unless they resign, or are removed, pursuant to this Charter. Section 5.03 Board Officers. The Board shall include three or more officers. The same person shall not occupy both the office of President and any office responsible for the custody of funds and maintenance of finances and accounts. The :,,officers of the Board shall be the President, the Vice-President/Secretary and the Treasurer. The Treasurer shall be the City of Edmonds Finance Director and shall serve as an ex officio member of the Board. Additional officers may be provided for in the Bylaws of the District.-T4e pr-evided, that t4e Bylaws may designate additional offieer-s of the Pis4iet as agents to or- initiate pr-ftess. The District may contract with the City for the services of the City Administrative Services Director as custodian of the District's funds. Section 5.04 Removal of Board Members. The Council may by resolution remove any or all Board members, with or without cause; provided, that on the date of or prior to such removal the Council shall appoint a replacement for each member removed in accordance with the provisions hereof. A copy of the resolution removing a Board member and a letter signed by the Mayor of the City advising such member of his or her removal shall be delivered to such Board member promptly following the adoption of any such resolution. Section 5.05 Executive Director. The Board may appoint an Executive Director. The Executive Director shall be the chief administrative officer of the District and shall be subject to supervision by the Board. The Executive Director shall have such powers and perform such duties as may be prescribed from time to time by the Board, and shall be entitled to notices of all meetings of the Board; provided, however, that the Executive Director shall not be entitled to be present during any discussions relating to his or her employment or performance unless permitted by the Board or as required by law. The Executive Director shall be the agent of the District for purposes of receiving service of process The Executive Director shall have primary responsibility for all matters involving day-to-day operations of the District, and shall make recommendations to the Board on practices, policies and programs of the District. The District may contract with the City for the services of an Executive Director. In the absence of an Executive Director, all powers otherwise delegated to the Executive Director may be exercised by the President of the Board. Section 5.06 Conflict of Interest. No member of the Board nor the Executive Director shall be beneficially interested, directly or indirectly, in any contract, sale, lease or purchase which may be made by, through or under supervision of such official, in whole or in part, or which may be made for the benefit of his or her office, or accept, directly or indirectly, any compensation, gratuity or reward in connection with such contract from any Packet Pg. 29 2.2.b other person beneficially interested therein. This section shall not apply to any remote interest of any such official. Section 5.07 Attorney. The Board may be represented by the' City- Attorney -of the City of Edmonds; provided, ,,,...ever-, that the Board may, i the event f, oflfliet,or engage separate legal counsel of its choosing. Any potential conflicts of interest involving the City Attorney shall be determined and resolved by reference to Title 1 of the Rules of Professional Conduct, as that Title now exists or may be amended. ARTICLE VI MEETINGS Section 6.01 Board Meetings. Regular Board meetings shall be held on the fourth ivA Thursday of each month or as set forth by separate Board Resolution. There shall be at least one Regular Board meeting in each calendar quarter of the year affu fy as fif-A Thuursday of 1une f eae Special Board meetings shall be held from time to time as determined necessary by the Board. Board Meetings shall be conducted pursuant to the Open Public Meetings Act. Section 6.02 Board Quorum and Concurrence. A quorum to commence a Board meeting shall be no fewer than three (3) members. The Bylaws of the District may prescribe Board quorum restrictions that equal or exceed the quorum restrictions imposed in this Section. Board members present either in person or virtually at a duly convened meeting may continue to transact business notwithstanding the withdrawal of enough members to leave less than a quorum; provided, any action shall be approved by at least three (3) members. Board concurrence may be obtained at any regular or special meeting by an affirmative vote of a majority of the Board members voting on the issue; provided, that such majority shall include not less than three (3) votes. Voting by tele-phefie or- by proxy shall not be permitted. Section 6.03 Open Public Meetings. Notice of meetings shall be given in a manner consistent with the Open Public Meetings Act, Laws of Washington 1971, Extraordinary Session, Chapter 250, codified as Chapter 42.30 of the Revised Code of Washington, as supplemented and amended. In addition, the District shall provide reasonable notice of meetings to any individual specifically requesting it in writing. The District shall define in its Bylaws the opportunity for public comment to be granted at Board meetings. Section 6.04 Minutes. Copies of the minutes of all regular or special meetings of the Board shall be available to any person or organization that requests them as required by State law; provided, however, that minutes with respect to closed executive sessions need Packet Pg. 30 2.2.b not be made available. The minutes of all Board meetings shall include a record of individual votes on all matters requiring Board concurrence. ARTICLE VII BYLAWS Section 7.01 Bylaws. The Board shall adopt Bylaws to provide additional rules, that are not inconsistent with this Charter, governing the District and its activities. ARTICLE VIII AMENDMENT TO CHARTER Section 8.01 Proposals to Amend Charter. Any Board member may introduce a proposal to amend the Charter at any regular meeting or special meeting of the Board. Section 8.02 Board Consideration of Proposed Amendments. If notice of a proposal to amend the Charter and information, including the text of the proposed amendment and a statement of its purpose and effect, is provided to members of the Board fifteen (15) days prior to any regular Board meeting or any special meeting of which thirty (30) days advance notice has been given, then the Board may vote on the proposal at the same meeting at which the proposal is introduced. If such notice and information is not so provided, the Board may not vote on the proposal until the next regular meeting or a special meeting of which thirty (30) days advance notice has been given, and in each case at least fifteen (15) days prior to which meeting such notice and information is provided to Board members. The Board may waive the notice time periods set forth in this Section Lon the affirmative vote of the Board. Amendments to the proposal within the scope of the original proposal will be permitted at the meeting at which the vote is taken. Section 8.03 Vote Required for Proposals to Amend the Charter. Resolutions of the Board approving proposals to amend the Charter shall require an affirmative vote of a majority of the Board members voting on the issue; provided, that the total number of Board members voting on any such proposal shall equal at least four. Section 8.04 City Council Approval of Proposed Charter Amendments. Proposals to amend the Charter that are approved by the Board shall be submitted to the Council for consideration. The Charter may be amended only by ordinance of the Council. After the District has been created, no amendments shall be undertaken to this Charter except pursuant to a proposal of the Board. ARTICLE IX COMMENCEMENT Packet Pg. 31 2.2.b Section 9.01 Commencement. The District shall commence its existence effective upon the adoption of Ordinance No. 3358. This Charter shall be effective as of the effective date of City of Edmonds Ordinance No. 3361. ARTICLEX DISSOLUTION Section 10.01 Dissolution. The District may be dissolved pursuant to an ordinance passed by the Council and in such manner as may be required by State law; provided, however, that the District shall not be dissolved so long as it has any outstanding Obligations. Upon dissolution of the District and the winding up of its affairs, title to all remaining property and assets of the District shall vest in the City to be used for public purposes consistent with the powers granted to the City under Title 35A RCW, and, in the event of donated funds or property, consistent with the terms, if any, of such donation. ARTICLE XI MISCELLANEOUS Section 11.01 Liberal Construction and Severability. This Charter shall be liberally construed in order to affect its purposes. If any section or part of this Charter is ultimately ruled invalid or illegal by a court of competent jurisdiction, such invalidity or illegality shall not affect the remaining sections or parts of this Charter. THIS CHARTER IS EXECUTED AS OF THIS DAY OF 12021. ATTEST/AUTHENTICATED , City Clerk CITY OF EDMONDS Packet Pg. 32 2.2.b APPROVED AS TO FORM: OFFICE OF THE CITY ATTORNEY: :• Packet Pg. 33 2.3 City Council Agenda Item Meeting Date: 09/14/2021 July 2021 Monthly Financial Report Staff Lead: Dave Turley Department: Administrative Services Preparer: Sarah Mager Background/History N/A Staff Recommendation Review and move to full council on consent. Narrative July 2021 Monthly Financial Report Attachments: July 2021 Monthly Financial Report Packet Pg. 34 I 2.3.a I OF EDP � d lac. 1 $9v CITY OF EDMONDS MONTHLY BUDGETARY FINANCIAL REPORT JULY 2021 Packet Pg. 35 1 I 2.3.a I Page 1 of 1 C ITY OF EDMO NDS REVENUES BY FUND - SUMMARY Fund 2021 Amended 7/31/2020 7/31/2021 Amount No. Title Budget Revenues Revenues Remaining %Receives 001 GENERAL FUND $ 42,450,777 $ 22,424,193 $ 25,583,320 $ 16,867,457 60 009 LEOFF-MEDICAL INS. RESERVE 300,000 212,500 - 300,000 0 012 CONTINGENCY RESERVE FUND 2,620 - - 2,620 0 014 HISTORIC PRESERVATION GIFT FUND 5,010 2,500 2,500 2,510 50 017 MARSH RESTORATION & PRESERVATION FUND - 100 150 (150) 0 104 DRUG ENFORCEMENT FUND 165,370 64,120 1,645 163,725 1 Ill STREET FUND 1,722,360 1,043,886 1,042,541 679,819 61 C 112 COMBINED STREET CONST/IMPROVE 3,068,385 1,519,898 1,135,453 1,932,932 37 Q' O 117 MUNICIPAL ARTSACQUIS. FUND 165,060 30,433 27,138 137,922 16 cC 118 MEMORIAL STREET TREE 270 377 447 (177) 166 U C 120 HOTEL/MOTEL TAX REVENUE FUND 71,460 37,265 34,240 37,220 48 '0 C 121 EMPLOYEE PARKING PERMIT FUND 25,240 11,347 11,638 13,602 46 LL 122 YOUTH SCHOLARSHIP FUND 1,390 253 306 1,084 22 123 TOURISM PROMOTIONAL FUND/ARTS 24,000 12,874 12,768 11,232 53 =O 125 REAL ESTATE EXCISE TAX 2 1 1,282,050 779,770 1,505,209 (223,159) 117 126 REAL ESTATE EXCISE TAX 1 1 1,285,240 774,671 1,496,114 (210,874) 116 N 127 GIFTSCATALOGFUND 103,930 44,080 41,374 62,556 40 �+ 130 CEMETERY MAINTENANCE/IMPROVEMT 179,800 91,281 168,463 11,337 94 v 136 PARKS TRUST FUND 2,200 3,106 3,685 (1,485) 167 C 137 CEMETERY MAINTENANCE TRUST FD 29,220 27,524 40,206 (10,986) 138 Q' d 138 SISTER CITY COMMISSION 10,120 2,712 2,737 7,383 27 w T 140 BUSINESS IMPROVEMENT DISTRICT 79,239 50,999 60,185 19,054 76 C 141 AFFORDABLE AND SUPPORTIVE HOUSINGFUND 65,000 38,233 40,407 24,593 62 O C 142 EDMONDS CARES FUND 5,946,550 - 5,946,550 - 100 LL 231 2012 LT GO DEBT SERVICE FUND 759,710 47,291 40,853 718,857 5 z 332 PARKS CAPITAL CONSTRUCTION FUND 1,392,520 1,370,896 385,689 1,006,831 28 r 0 O 411 COMBINED UTILITY OPERATION - 30,870 5,590 (5,590) 0 421 WATER UTILITY FUND 10,299,357 5,537,237 5,845,898 4,453,459 57 N 422 2 STORM UTILITY FUND 6,265,225 3,362,834 3,903,543 2,361,682 62 >% 423 SEWER/WWTP UTILITY FUND 3 31,130,450 7,741,047 12,990,644 18,139,806 42 424 BOND RESERVE FUND 1,985,870 616,549 600,423 1,385,447 30 r d 511 EQUIPMENT RENTAL FUND 1,331,100 1,042,540 886,499 444,601 67 E z 512 TECHNOLOGY RENTAL FUND 1,204,880 704,165 715,800 489,080 59 0 617 FIREMEN'S PENSION FUND 67,270 54,306 - 67,270 0 Q $ 111,4219673 $ 47,679,859 $ 62,532,012 $ 48,889,661 56 1 2021 REET revenues are $1,446,881 higher than 2020 revenues. 2 Difference primarily due to a Grant reimbursement in January 2021, as well as 2021 storm rate increase of 5ya 3 Differences primarily due to WWTP billings to their partners in January 2021. 1 Packet Pg. 36 I 2.3.a I Page 1 of 1 CITY OF EDMONDS NDS EXPENDITURES BY FUND - SUMMARY Fund No. Title 2021 Amended Budget 7/31/2020 Expenditures 7/31/2021 Expenditures Amount Remaining %Spent 001 GENERAL FUND $ 45,978,718 $ 24,352,711 $ 24,346,357 $ 21,632,361 539 009 LEOFF-MEDICAL INS. RESERVE 467,140 152,182 193,928 273,212 420 014 HISTORIC PRESERVATION GIFT FUND 5,900 - - 5,900 09 016 BUILDING MAINTENANCE FUND 210,222 - 210,222 04 017 MARSH RESTORATION & PRESERVATION FUND 20,000 16,149 3,851 819 018 EDMONDS HOMELESSNESS RESPONSE FUND 123,581 123,581 - 1009 019 EDMONDS OPIOID RESPONSE FUND 104 DRUG ENFORCEMENT FUND 111 STREET FUND 112 COMBINED STREET CONST/IMPROVE 117 MUNICIPAL ARTS ACQUIS. FUND 120 HOTEL/MOTEL TAX REVENUE FUND 121 EMPLOYEE PARKING PERMIT FUND 122 YOUTH SCHOLARSHIP FUND 123 TOURISM PROMOTIONAL FUND/ARTS 125 REAL ESTATE EXCISE TAX 2 126 REAL ESTATE EXCISE TAX 1 127 GIFTS CATALOG FUND 130 CEMETERY MAINTENANCE/IMPROVEMT 136 PARKS TRUST FUND 137 CEMETERY MAINTENANCE TRUST FUND 138 SISTER CITY COMMISSION 140 BUSINESS IMPROVEMENT DISTRICT 142 EDMONDS CARES FUND 231 2012 LT GO DEBT SERVICE FUND 332 PARKS CAPITAL CONSTRUCTION FUND 421 WATER UTILITY FUND 422 STORM UTILITY FUND 423 SEWER/WWTP UTILITY FUND 424 BOND RESERVE FUND 511 EQUIPMENT RENTAL FUND 512 TECHNOLOGY RENTAL FUND 617 FIREMEN'S PENSION FUND 28,445 - 28,445 - 1009 F 45,800 25,966 - 45,800 09 Q. 2,187,430 1,288,056 1,256,963 930,467 O 579 2,862,297 754,649 1,307,320 1,554,977 469 t� 236,880 15,394 22,318 214,562 99 C 87,150 32,558 32,289 54,861 379 j,L 26,880 - - 26,880 09 3,000 450 - 3,000 r 09 29,900 3,509 - 29,900 09 1,601,298 873,135 246,022 1,355,276 159 G 2,053,911 1,029,190 568,724 1,485,187 289 100,900 44,045 32,879 68,021 330 200,998 93,211 118,129 82,869 599 50,000 - - 50,000 09 Q. 25,000 19,211 5,789 d 779 !Y 11,900 11 - 11,900 04 76,340 34,573 30,144 46,196 399 r- C 5,946,550 157,111 - 5,946,550 09 jL 759,700 47,291 40,853 718,847 59 s 5,552,490 691,684 243,769 5,308,721 r 49 C O 10,760,050 6,248,077 4,219,882 6,540,168 399 7,293,890 4,716,272 2,621,939 4,671,951 r 369 cm 40,492,284 6,336,967 14,690,197 25,802,087 369 C, 1,985,870 616,542 600,417 1,385,453 309 1,429,954 582,608 799,843 630,111 56° C 1,257,909 612,976 572,585 685,324 469 a) 96,167 51,294 63,132 33,035 669 V M $ 132,008,554 $ 48,760,462 $ 52,195,076 $ 79,813,478 404 Q 2 Packet Pg. 37 2.3.a Page 1 of 3 C ITY O F IDMO NDS REVENUES - GENERAL FUND 2021 Amended 7/31/2020 7/31/2021 Amount Title Budget Revenues Revenues Remaining %Received TAXES: 1 REAL PERSONAL / PROPERTY TAX 4 2 EMS PROPERTY TAX 4 3 VOTED PROPERTY TAX 4 LOCAL RETAIL SALES/USE TAX 5 5 NATURAL GAS USE TAX 6 1/10 SALES TAX LOCAL CRIM JUST 7 ELECTRIC UTILITY TAX 8 GAS UTILITY TAX 9 SOLID WASTE UTILITY TAX 10 WATERUTILITY TAX 11 SEWERUTILITYTAX 12 STORMWATER UTILITY TAX 13 T.V. CABLE UTILITY TAX 14 TELEPHONE UTILITY TAX 15 PULLTABS TAX 16 AMUSEMENT GAMES 17 LEASEHOLD EXCISE TAX $ 10,936,400 $ 5,630,039 $ 5,820,281 $ 5,116,119 53% 4,137,031 2,198,233 2,295,063 1,841,968 55% 500 14 1 499 0% 8,600,000 4,450,258 5,699,002 2,900,998 66% 7,600 4,563 6,644 956 87% 828,500 442,273 529,162 299,338 64% 1,710,000 1,091,103 1,105,355 604,645 65% 595,000 463,305 489,128 105,872 82% 364,000 211,482 204,210 159,790 56% 1,153,000 593,821 514,074 638,926 45% 894,600 429,969 528,207 366,393 59% 471,900 276,629 299,942 171,958 64% 722,000 469,410 460,775 261,225 64% 723,000 424,830 322,813 400,187 45% 55,200 37,754 52,580 2,620 95% 350 367 143 207 41% 295,900 147,475 143,456 152,444 48% 31,4949981 16,871,525 18,470,834 13,0249147 59% LICENSES AND PERMITS: 18 FIRE PERMITS -SPECIAL USE 250 315 450 (200) 180% 19 POLICE - FINGERPRINTING 700 80 - 700 0% 20 VENDING MACHINE/CONCESSION 50,000 1,135 18,595 31,405 37% 21 FRANCHISE AGREEMENT -COMCAST 702,700 511,351 500,753 201,947 71% 22 FRANCHISE FEE-EDUCATION/GOVERNMENT 41,000 23,585 22,286 18,714 54% 23 FRANCHISE AGREEMENT-ZIPLY FIBER 100,600 39,115 32,964 67,636 33% 24 OLYMPIC VIEW WATER DIST RICT FRANCHISE 434,000 174,817 271,246 162,754 62% 25 GENERAL BUSINESS LICENSE 201,000 134,698 138,903 62,097 69% 26 DEVSERVPERMIT SURCHARGE 58,700 39,175 51,550 7,150 88% 27 RIGHT OF WAY FRANCHISE FEE 30,000 - 14,440 15,560 48% 28 BUILDING STRUCTURE PERMITS 650,600 468,518 433,381 217,219 67% 29 ANIMAL LICENSES 22,000 8,572 8,799 13,201 40% 30 STREET AND CURB PERMIT 50,000 73,892 35,101 14,899 70% 31 OTRNON-BUSLICTERMITS 20,000 10,261 11,328 8,672 57% 2,361,550 1,485,513 1,539,796 821,754 65% INTERGOVERNMENTAL: 32 DOCKSIDE DRILLS GRANT REIMBURSE - 559 - - 0% 33 DOJ 15-0404-0-1-754 - BULLET PROOF VEST 6,000 2,052 6,464 (464) 108% 34 TARGET ZERO TEAMS GRANT 4,000 - - 4,000 0% 35 HIGH VISIBILITY ENFORCEMENT 7,100 - 916 6,184 13% 36 CORONAVIRUS RELIEF FUND 2 - - 3,947 (3,947) 0% 37 WA STATE TRAFFIC COMM GRANT - - 3,448 (3,448) 0% 38 DOC FAC ROOFING - - 379,270 (379,270) 0% 39 WA STATE ART COMMISSION 2021-003-CD - - 6,000 (6,000) 0% 40 STATE GRANTS- BUDGET ONLY 198,000 - - 198,000 0% 41 PUD PRIVILEDGE TAX 210,500 - - 210,500 0% 42 2022-2023 BIENNIUM ONE-TIME ALLOCATION - - 168,950 (168,950) 0% 43 ARCHIVES AND RECORDS MANAGEMENT - 3,829 - 0% 44 SCHOOL ZONE - 825 - - 0% 45 CJ - POPULATION 13,070 9,803 10,362 2,708 79% 46 TRIAL COURT IMPROVEMENT 16,740 8,076 8,070 8,670 48% 47 CRIMINAL JUSTICE -SPECIAL PROGRAMS 45,600 35,117 36,923 8,677 81% 48 MARIJUANA EXCISE TAX DISTRIBUTION 60,000 32,974 35,791 24,209 60% 49 DUI - CITIES 4,500 4,448 5,143 (643) 114% 50 FIRE INS PREMIUM TAX - - 53,334 (53,334) 0% 51 LIQUOR EXCISE TAX 261,500 191,593 216,694 44,806 83% 52 LIQUOR BOARD PROFITS 343,200 169,254 167,820 175,380 49% 53 FIRST RESPONDERS FLEX FUND 2,000 3,057 335 1,665 17% 54 DISCOVERY PROGRAMS TECHNOLOGY ACQ. 550 - - 550 0% 55 INTERLOCAL GRANTS - - 27,216 (27,216) 0% 56 VERDANT INTERLOCAL GRANTS - - 66,000 (66,000) 0% 1,172,760 461,586 1,196,682 (23,922) 102% 4 2021 Real Personal/Property Taxis $190,242 higher than 2020, and EMS Property Taxis $96,829 higher for total of $287,071. 5 2021 Local Retail Sa/es Use Tax revenues are $1,248,744 higher than 2020 revenues. Please also see pages pages 18 & 19. O CL O U C M C IL t r C O r N O N O Q. d U C M C IL s r C O r N O N A 7 r C d z t) to r� a Packet Pg. 38 1 I 2.3.a I Page 2 of 3 CITY OF EDMO NDS REVENUES - GENERAL FUND 2021 Amended 7/31/2020 Title Budget Revenues CHARGES FOR GOODS AND SERVICES: 1 RECORD/LEGAL INSTRUMENTS 2 ATM SURCHARGE FEES 3 CREDIT CARD FEES 4 COURT RECORD SERVICES 5 D/M COURT REC SER 6 DRE REIMBURSEABLE 7 WARRANT PREPARATION FEE 8 IT TIME PAY FEE 9 MUNIC.-DIST. COURT CURR EXPEN 10 SALE MAPS & BOOKS 11 CLERKS TIME FOR SALE OF PARKING PERMITS 12 BID SUPPLIES REIMBURSEMENT 13 PHOTOCOPIES 14 POLICE DISCLOSURE REQUESTS 15 ENGINEERING FEES AND CHARGES 16 ELECTION CANDIDATE FILINGFEES 17 CUSTODIAL SERVICES(SNO-ISLE) 18 PASSPORTS AND NATURALIZATION FEES 19 POLICE SERVICES SPECIAL EVENTS 20 CAMPUS SAFETY-EDM. SCH. DIST. 21 WOODWAY-LAW PROTECTION 22 MISCELLANEOUS POLICE SERVICES 23 FIRE DISTRICT #1 STATION BILLINGS 24 LEGAL SERVICES 25 ADULT PROBATION SERVICE CHARGE 26 BOOKING FEES 27 FIRE CONSTRUCTION INSPECTION FEES 28 EMERGENCY SERVICE FEES 29 EMS TRANSPORT USER FEE 30 FLEX FUEL PAYMENTS FROM STATIONS 31 ANIMAL CONTROL SHELTER 32 ZONING/SUBDIVISION FEE 33 PLAN CHECKING FEES 34 FIRE PLAN CHECK FEES 35 PLANNING 1 % INSPECTION FEE 36 S.E.P.A. REVIEW 37 CRITICAL AREA STUDY 38 GYM AND WEIGHTROOM FEES 39 PROGRAM FEES 6 40 TAXABLE RECREATION ACTIVITIES 41 WINTER MARKET REGISTRATION FEES 42 UP TOWN EVENING MARKET FEES 43 BIRD FEST REGISTRATION FEES 44 INTERFUND REIMBURSEMENT -CONTRACT SVCS 7/31/2021 Amount Revenues Remaining % Received $ 3,000 $ 2,917 $ 3,566 $ (566) 1190/( 600 37 98 502 160/( 11,000 4,394 3,322 7,678 300/( 150 7 2 148 10/( 300 51 - 300 00/c - 235 168 (168) 00/( 4,000 2,161 98 3,902 20/c 1,000 419 375 625 370/( 50 46 117 (67) 2340/( 100 9 - 100 00/( 25,100 - - 25,100 00/( 600 - - 600 00/, 0 CL 1,000 394 165 835 160/( G1 500 - - 500 00/c 200,000 174,486 147,941 52,059 740/( 1,400 - - 1,400 0% 85,000 55,485 49,902 35,098 590/( to 10,000 5,795 - 10,000 0% 30,000 - - 30,000 0% >, 76,800 36,753 2,505 74,295 3% t 195,000 149,144 153,619 41,381 790/( C - 38 20 (20) 0°/ G 57,000 47,791 45,982 11,018 810/( 2 1,050 325 309 741 290/( j 38,000 23,597 18,812 19,188 5001( N 3,000 1,584 610 2,390 200/c 10,000 15,098 16,202 (6,202) 1620/( 3,500 2,281 1,427 2,073 410/( 1,007,500 504,820 465,101 542,399 460/( 2,500 1,551 2,140 360 860/( O 50 - - 50 0% 4) 65,600 51,675 70,163 (4,563) 1070/( W 350,900 169,371 305,471 45,429 870/( �p 4,000 13,073 11,349 (7,349) 2840/( .v 500 - 158 342 320/( r_ 3,000 1,480 3,700 (700) 1230/( C 14,000 10,807 10,450 3,550 750/( LL 15,500 3,083 31 15,469 00/, s 900,662 92,329 315,996 584,666 350/( r- 1,300 - - 1,300 0°/ C z 5,000 1,560 3,885 1,115 780/( 2,040 (2,040) 00/( N 800 - - 800 0°/ N 2,892,106 1,683,106 1,966,602 925,504 680/( >, 6,021,568 3,055,899 3,602,324 2,419,244 607% r C d 1= z tt to a 6 2021 Parks & Recreation Program Revenues are $223,666 higher than 2020 revenues. 4 Packet Pg. 39 1 2.3.a Page 3 of 3 CITY OF EDMO NDS REVENUES - GENERAL FUND 2021 Amended 7/31/2020 7/31/2021 Amount Title Budget Revenues Revenues Remaining %Received FINES AND PENALTIES: 1 PROOF OF VEHICLE INS PENALTY 2 TRAFFIC INFRACTION PENALTIES 3 NC TRAFFIC INFRACTION 4 CRT COST FEE CODE LEG ASSESSMENT (LGA) 5 NON -TRAFFIC INFRACTION PENALTIES 6 OTHERINFRACTIONS'04 7 PARKING INFRACTION PENALTIES 8 PARK/INDDISZONE 9 DWI PENALTIES 10 DUI - DP ACCT 11 CRIM CNV FEE DUI 12 DUI - DP FEE 13 CRIMINAL TRAFFIC MISDEMEANOR 8/03 14 CRIMINAL CONVICTION FEE CT 15 CRIM CONV FEE CT 16 OTHER NON-T RAF MISDEMEANOR PEN 17 OTHER NON TRAFFIC MISD. 8/03 18 COURT DV PENALTY ASSESSMENT 19 CRIMINAL CONVICTION FEE CN 20 CRIM CONV FEE CN 21 PUBLIC DEFENSE RECOUPMENT 22 BANK CHARGE FOR CONV. DEFENDANT 23 COURT COST RECOUPMENT 24 BUS. LICENSE PERMIT PENALTY 25 MISC FINES AND PENALTIES MISCELLANEOUS: 26 INVESTMENT INTEREST 27 INTEREST ON COUNTY TAXES 28 INTEREST - COURT COLLECTIONS 29 SP ACETACILIT IES RENTALS 30 BRACKET ROOM RENTAL 31 LEASESLONG-TERM 32 DONATION/CONTRIBUTION 33 PARKSDONATIONS 34 BIRD FEST CONTRIBUTIONS 35 POLICE CONTRIBUTIONS FROM PRIV SOURCES 36 SALE OF JUNK/SALVAGE 37 SALES OF UNCLAIM PROPERTY 38 CONFISCATED AND FORFEITED PROPERTY 39 OTHER JUDGEMENT/SETTLEMENT 40 POLICE JUDGMENTSIRESTITUTION 41 CASHIERS OVERAGES✓SHORTAGES 42 OTHER MISC REVENUES 43 SMALL OVERPAYMENT 44 NSF FEES - PARKS & REC 45 NSF FEES - POLICE 46 NSF FEES - MUNICIPAL COURT 47 NSF FEES - DEVEL SERV DEPT 48 US BANK REBATE TRANSFERS -IN: 49 OPERATING TRANSFER -IN 50 INTERFUND TRANSFER FROM FUND 018 51 TRANSFER FROM FUND 127 $ 2,000 $ 683 $ 1,668 $ 332 830/( 230,000 66,377 119,851 110,149 520/( 18,000 7,850 6,214 11,786 350/c 10,000 5,784 8,783 1,217 880/( 1,000 410 6,803 (5,803) 6800/( 1,500 701 997 503 660/( 100,000 46,015 35,562 64,438 360/( 2,000 794 250 1,750 130/( 7,000 5,713 4,189 2,811 600/( 300 126 73 227 240/( 100 34 59 41 590/( 1,500 1,477 1,098 402 730/( 25,000 13,320 9,835 15,165 390/( 2,000 1,350 1,221 779 610/( 700 327 56 644 8°/ 100 37 12 88 120/( 10,000 5,639 764 9,236 80/c 800 567 215 585 270/( 1,000 536 159 841 160/( 200 82 64 136 320/( 8,000 4,668 3,475 4,525 430/( 14,000 5,225 5,184 8,816 370/( 3,000 1,439 1,191 1,809 400/( 10,100 - - 10,100 00/( 150 - 187 (37) 1250/( 448,450 169,153 207,909 240,541 465/, 155,090 220,005 207,006 (51,916) 1330/( 9,980 9,933 4,670 5,310 470/( 3,400 4,908 5,010 (1,610) 1470/( 153,000 15,445 47,383 105,617 310/( 2,100 380 - 2,100 00/( 205,000 91,072 112,074 92,926 5501( 2,500 910 - 2,500 00/( 3,500 920 750 2,750 210/( 2,000 635 1,510 490 760/( 5,000 100 3,503 1,497 700/( 300 - 118 182 390/( 3,000 3,115 6,371 (3,371) 2120/( 2,000 - - 2,000 00/( 2,000 1,344 102 1,898 501( 200 218 50 150 250/( - 16 21 (21) 00/c 5,000 7,667 4,822 178 960/( 100 23 68 32 680/( 100 - 30 70 300/( - - 30 (30) 00/c 150 142 - 150 00/( - 30 - - 00/( 8,500 5,754 7,079 1,421 830/( 562,920 362,617 400,597 162,323 710% 238,667 - 28,445 210,222 120/( 123,581 - 123,581 - 1000/( 26,300 17,900 13,150 13,150 5001( 388,548 17,900 165,176 223,372 430% TOTAL GENERAL FUND REVENUE $ 42,450,777 $ 22,424,193 $ 25,583,320 $ 16,867,457 600% F O CL cC U C M C IL t C O N O N A O C. d C C iL 21 s C O N O N A 0 C d z tt to a 5 Packet Pg. 40 I 2.3.a I Page 1 of 6 CITY OF EDMONDS EXPENDITURES BY FUND - DETAIL 2021 Amended 7/31/2020 7/31/2021 Amount Title Budget Expenditures Expenditures Remaining %Spent GENERAL FUND EXPENDITURES (001) 1 SALARIES AND WAGES $ 17,545,152 $ 9,655,562 $ 9,886,954 $ 7,658,198 56 2 OVERTIME 491,580 317,591 352,609 138,971 72 3 HOLIDAY BUY BACK 281,329 2,031 3,558 277,771 1 4 BENEFITS 6,780,322 3,679,920 3,695,644 3,084,678 55 5 UNIFORMS 89,151 61,094 42,751 46,400 48 6 SUPPLIES 401,115 265,250 238,730 162,385 60 7 FUEL CONSUMED - - 125 (125) 0 8 SMALL EQUIPMENT 108,603 108,434 91,741 16,862 84 9 PROFESSIONAL SERVICES 15,037,824 7,249,193 7,386,112 7,651,712 49 10 COMMUNICATIONS 160,995 86,140 105,171 55,824 65 11 TRAVEL 68,760 5,065 15,729 53,031 23 12 EXCISE TAXES 6,500 7,085 13,189 (6,689) 203 13 RENTAL/LEASE 1,574,465 1,054,994 983,252 691,213 56 14 INSURANCE 403,973 393,746 405,121 (1,148) 100 15 UTILITIES 536,762 277,653 305,613 231,149 57 16 REPAIRS&MAINTENANCE 917,742 346,865 301,053 616,689 33 17 MISCELLANEOUS 507,715 239,717 273,974 233,741 54 18 INTERGOVERNMENTAL PAYMENTS 50,000 75,000 50,000 - 100 19 INTERFUND SUBSIDIES 932,880 449,033 234,945 697,935 25 20 MACHINERY/EQUIPMENT 23,120 9,053 - 23,120 0 21 GENERAL OBLIGATION BOND PRINCIPAL 54,530 - 54,530 0 22 OTHER INTEREST & DEBT SERVICE COSTS 500 - - 500 0 23 INTEREST ON LONG-TERM EXTERNAL DEBT 5,700 69,285 60,087 (54,387) 1054 45,978,718 24,352,711 24,346,357 $ 21,632,361 53 LEOFF-MEDICAL INS. RESERVE(009) 24 BENEFITS $ 206,650 $ 94,966 $ 105,903 $ 100,747 51 25 PENSION AND DISABILITY PAYMENTS 252,990 51,424 71,025 181,965 28 26 PROFESSIONAL SERVICES 7,000 5,793 17,000 (10,000) 243 27 MISCELLANEOUS 500 - - 500 0 467,140 152,182 193,928 273,212 42 HISTORIC PRESSERVATION GIFT FUND (014) 28 SUPPLIES $ 100 $ - $ $ 100 0 29 PROFESSIONAL SERVICES 200 - 200 0 30 MISCELLANEOUS 5,600 - 5,600 0 5,900 - 5,900 0 BUILDING MAINTENANCEFUND (016) 31 INTERFUND SUBSIDIES $ 210,222 $ - $ $ 210,222 0 MARSH RESTORATION & PRESERVATION FUND (017) 32 PROFESSIONAL SERVICES $ 20,000 $ - $ 16,149 $ 3,851 81 20,000 - 16,149 3,851 81 EDMONDS HOMELESSNESS RESPONSEFUND (018) 33 INTERFUND SUBSIDIES $ 123,581 $ - $ 123,581 $ - 100 123,581 - 123,581 100 EDMONDS OPIOID RESPONSEFUND (019) 34 INTERFUND SUBSIDIES $ 28,445 $ - $ 28,445 $ - 100 28,445 - 28,445 - 100 DRUG ENFORCEIVIINTFUND (104) 35 PROFESSIONAL SERVICES $ 45,000 $ - $ - $ 45,000 0 36 REPAIR/MAINT 800 - 800 0 37 MISCELLANEOUS - 25,966 - 0 45,800 25,966 45,800 0 F O C. !Y C C IL s C O N 0 N 7 O C. O C M C iL t r C O r N 0 N 7 r C d E z 0 M r� a 6 Packet Pg. 41 I 2.3.a I Page 2 of 6 CITY OF EDMO NDS EXPENDITURES BY FUND - DETAIL 2021 Amended 7/31/2020 7/31/2021 Amount Title Budget Expenditures Expenditures Remaining %Spent STREETFUND (111) 1 SALARIES AND WAGES $ 728,690 $ 380,143 $ 435,405 $ 293,285 60 2 OVERTIME 18,400 25,889 26,589 (8,189) 145 3 BENEFITS 381,336 185,729 213,572 167,764 56 4 UNIFORMS 6,000 3,781 5,432 568 91 5 SUPPLIES 263,000 115,523 105,334 157,666 40 6 SMALL EQUIPMENT 20,000 684 3,565 16,435 18 7 PROFESSIONAL SERVICES 23,210 1,670 7,396 15,814 32 8 COMMUNICATIONS 4,500 4,834 3,988 512 89 9 TRAVEL 1,000 - - 1,000 0 10 RENTAL/LEASE 247,270 133,466 143,256 104,014 58 11 INSURANCE 148,436 156,937 148,533 (97) 100 12 UTILITIES 280,918 152,183 141,461 139,457 50 13 REPAIRS&MAINTENANCE 52,000 48,462 10,793 41,207 21 14 MISCELLANEOUS 8,000 2,841 11,421 (3,421) 143 15 MACHINERY/EQUIPMENT - 75,658 - - 0 16 GENERAL OBLIGATION BOND PRINCIPAL 4,220 - - 4,220 0 17 INTEREST 450 255 220 230 49 COMBINED STREETCONSTIIMPROVE(112) 18 BENEFIT S 19 PROFESSIONAL SERVICES 20 REPAIR & MAINTENANCE 21 MISCELLANEOUS 22 INTERFUND SUBSIDIES 23 LAND 24 CONSTRUCTION PROJECTS 25 INTERGOVERNMENTAL LOANS 26 INTEREST MUNICIPAL ARTS ACQUIS. FUND (117) 27 SUPPLIES 28 SMALL EQUIPMENT 29 PROFESSIONAL SERVICES 30 TRAVEL 31 RENTAL/LEASE 32 REPAIRS & MAINTENANCE 33 MISCELLANEOUS HOTEL/MO TEL TAX REVENUE FUND (120) 34 PROFESSIONAL SERVICES 35 MISCELLANEOUS 36 INTERFUND SUBSIDIES EMPLO YEE PARKING PERMIT FUND (121) 37 SUPPLIES 38 PROFESSIONAL SERVICES YOUTH SCHOLARSHIP FUND (122) 39 MISCELLANEOUS TO URISM PRO MO TIO NAL FUND/ARTS (123) 40 PROFESSIONAL SERVICES $ 2,187,430 $ 1,288,056 $ 1,256,963 $ 930,467 57 $ - $ 1,305 $ - $ - 0 1,581,847 118,321 630,663 951,184 40 103,670 258,704 14,236 89,434 14 - 8 - 0 114,950 40,121 39,925 75,025 35 33,000 - (842) 33,842 -3 955,000 262,036 549,545 405,455 58 72,220 72,201 72,201 19 100 1,610 1,952 1,591 19 99 $ 2,862,297 $ 754,649 $ 1,307,320 $ 1,554,977 46 $ 4,700 $ 102 $ 265 $ 4,435 6 1,700 116 - 1,700 0 221,500 13,714 19,862 201,638 9 80 - - 80 0 2,000 - 2,000 0 300 - - 300 0 6,600 1,461 2,191 4,409 33 $ 236,880 $ 15,394 $ 22,318 $ 214,562 9 $ 83,150 $ 30,058 $ 30,289 $ 52,861 36 - 500 - - 0 4,000 2,000 2,000 2,000 50 $ 87,150 $ 32,558 $ 32,289 $ 54,861 37 $ 1,790 $ - $ $ 1,790 0 25,090 - 25,090 0 $ 26,880 $ $ $ 26,880 0 $ 3,000 $ 450 $ $ 3,000 0 $ 3,000 $ 450 $ $ 3,000 0 $ 29,900 $ 3,509 $ $ 29,900 0 $ 29,900 $ 3,509 $ $ 29,900 0 a 7 Packet Pg. 42 I 2.3.a I Page 3 of 6 CITY OF EDMO NDS EXPENDITURES BY FUND - DETAIL 2021 Amended 7/31/2020 7/31/2021 Amount Title Budget Expenditures Expenditures Remaining %Spent REAL ESTATE EXCISE TAX (125) 1 SUPPLIES $ 121,000 $ 13,815 $ 36,880 $ 84,120 30 2 PROFESSIONAL SERVICES 195,626 177,373 86,569 109,057 44 3 REPAIRS & MAINTENANCE 105,000 283,912 72,284 32,716 69 4 INTERFUND SUBSIDIES 190 - - 190 0 5 CONSTRUCTION PROJECTS 1,179,482 398,035 50,288 1,129,194 4 $ 1,601,298 $ 873,135 $ 246,022 $ 1,355,276 15 REAL ESTATE EXCISE TAXI (126) 6 PROFESSIONAL SERVICES 7 REPAIRS & MAINTENANCE 8 INTERFUND SUBSIDIES 9 CONSTRUCTION PROJECTS 10 GENERAL OBLIGATION BONDS 11 INTEREST GIFTS CATALOG FUND (127) 12 SUPPLIES 13 PROFESSIONAL SERVICES 14 MISCELLANEOUS 15 INTERFUND SUBSIDIES CEMETERY MAINTENANC E/IMPRO VEMENT (130) 16 SALARIES AND WAGES 17 OVERTIME 18 BENEFIT S 19 UNIFORMS 20 SUPPLIES 21 SUPPLIES PURCHASED FOR INVENTORY/RESALE 22 PROFESSIONAL SERVICES 23 COMMUNICATIONS 24 TRAVEL 25 RENTAL/LEASE 26 UTILITIES 27 REPAIRS & MAINTENANCE 28 MISCELLANEOUS PARKS TRUSTFUND (136) 29 PROFESSIONAL SERVICES CKMIEIERY MAINTENANCE TRUST FUND (137) 30 SMALL EQUIPMENT 31 MACHINERY/EQUIPMENT SISTER CITY COMMISSION (138) 32 SUPPLIES 33 TRAVEL 34 MISCELLANEOUS BUSINESS IMPROVEMENTDISTRICTFUND (140) 35 SUPPLIES 36 PROFESSIONAL SERVICES 37 MISCELLANEOUS EDMONDS CARES FUN (142) 38 PROFESSIONAL SERVICES 2012 LTGO DEBT SERVIC FUND (231) 39 GENERAL OBLIGATION BOND 40 INTEREST $ 573,234 $ 514,375 $ 231,419 $ 341,815 40 97,050 211,135 51,435 45,615 53 138,910 12,963 11,863 127,048 9 983,137 289,234 272,726 710,411 28 144,530 - - 144,530 0 117,050 1,484 1,282 115,768 1 $ 2,053,911 $ 1,029,190 $ 568,724 $ 1,485,187 28 $ 67,500 $ 25,978 $ 19,729 $ 47,771 29 6,500 - - 6,500 0 600 168 - 600 0 26,300 17,900 13,150 13,150 50 $ 100,900 $ 44,045 $ 32,879 $ 68,021 33 $ 95,824 $ 50,413 $ 57,696 $ 38,128 60 3,500 176 302 3,198 9 40,472 22,119 23,304 17,168 58 1,000 - - 1,000 0 7,000 580 1,355 5,645 19 20,000 9,478 18,724 1,276 94 4,200 - 800 3,400 19 1,700 980 982 718 58 500 - - 500 0 16,650 4,801 9,713 6,938 58 5,652 2,339 2,687 2,965 48 500 - - 500 0 4,000 2,325 2,567 1,433 64 $ 200,998 $ 93,211 $ 118,129 $ 82,869 59 $ 50,000 $ - $ $ 50,000 0 $ 50,000 $ - $ $ 50,000 0 $ 25,000 $ - $ - $ 25,000 0 - - 19,211 (19,211) 0 $ 25,000 $ - $ 19,211 $ 5,789 77 $ 1,500 $ 11 $ $ 1,500 0 4,500 4,500 0 5,900 5,900 0 $ 11,900 $ 11 $ $ 11,900 0 $ 2,050 $ 9,451 $ 394 $ 1,656 19 70,035 24,697 28,529 41,506 41 4,255 425 1,221 3,034 29 76,340 34,573 30,144 46,196 39 $ 5,946,550 $ 157,111 $ $ 5,946,550 0 5,946,550 157,111 5,946,550 0 $ 677,990 $ - $ - $ 677,990 0 81,710 47,291 40,853 40,857 50 $ 759,700 $ 47,291 $ 40,853 $ 718,847 5 F O 1z O !Y 2 U C M C IL s C O N O N 7 O Q d C M C iL 21 z C O r N O N 21 7 r C d E z tt M r� a 8 Packet Pg. 43 I 2.3.a I Page 4 of 6 CITY OF EDMO NDS EXPENDITURES BY FUND - DETAIL 2021 Amended 7/31/2020 7/31/2021 Amount Title Budget Expenditures Expenditures Remaining %Spent PARKS CONSTRUCTION FUND (332) 1 PROFESSIONAL SERVICES $ 113,453 $ 231,008 $ 132,730 $ (19,277) 117 2 INTERFUND SUBSIDIES 44,000 - - 44,000 0 3 CONSTRUCTION PROJECTS 5,395,037 460,676 111,039 5,283,998 2 $ 5,552,490 $ 691,684 $ 243,769 $ 5,308,721 4 WATER FUND (421) 4 SALARIES AND WAGES 5 OVERTIME 6 BENEFIT S 7 UNIFORMS 8 SUPPLIES 9 WATER PURCHASED FOR RESALE 10 SUPPLIES PURCHASED FOR INVENTORY/RESALE 11 SMALL EQUIPMENT 12 PROFESSIONAL SERVICES 13 COMMUNICATIONS 14 TRAVEL 15 EXCISE TAXES 16 RENTAL/LEASE 17 INSURANCE 18 UTILITIES 19 REPAIRS & MAINTENANCE 20 MISCELLANEOUS 21 INTERFUND SUBSIDIES 22 CONSTRUCTION PROJECTS 23 GENERAL OBLIGATION BONDS 24 REVENUE BONDS 25 INTERGOVERNMENTAL LOANS 26 INTEREST STORM FUND (422) 27 SALARIES AND WAGES 28 OVERTIME 29 BENEFIT S 30 UNIFORMS 31 SUPPLIES 32 SMALL EQUIPMENT 33 PROFESSIONAL SERVICES 34 COMMUNICATIONS 35 TRAVEL 36 EXCISE TAXES 37 RENTAL/LEASE 38 INSURANCE 39 UTILITES 40 REPAIR & MAINTENANCE 41 MISCELLANEOUS 42 INTERFUND SUBSIDIES 43 CONSTRUCTION PROJECTS 44 GENERAL OBLIGATION BONDS 45 REVENUE BONDS 46 INTERGOVERNMENTAL LOANS 47 INTEREST $ 793,475 $ 467,789 $ 383,026 $ 410,449 48 24,000 11,187 12,623 11,377 53 328,865 188,758 165,487 163,378 50 4,000 2,731 3,222 778 81 150,000 60,726 50,352 99,648 34 2,170,000 983,278 828,238 1,341,762 38 170,000 113,257 116,024 53,976 68 11,000 5,197 3,917 7,083 36 1,558,701 738,738 1,225,335 333,366 79 30,000 16,836 16,898 13,102 56 200 - - 200 0 1,649,700 837,751 773,963 875,737 47 124,630 76,062 74,497 50,133 60 97,844 52,541 98,196 (352) 100 35,775 16,276 16,590 19,185 46 258,130 19,090 18,537 239,593 7 123,600 81,095 103,151 20,449 83 644,130 204,067 198,136 445,994 31 1,976,050 2,240,953 7,513 1,968,537 0 2,840 - - 2,840 0 385,100 - - 385,100 0 25,840 25,839 25,839 1 100 196,170 105,907 98,336 97,834 50 $ 10,760,050 $ 6,248,077 $ 4,219,882 $ 6,540,168 39 $ 723,700 $ 353,891 $ 403,768 $ 319,932 56 6,000 8,878 15,739 (9,739) 262 318,735 165,611 175,860 142,875 55 6,500 5,501 5,049 1,451 78 46,000 15,921 22,824 23,176 50 4,000 1,629 304 3,696 8 2,728,016 1,142,888 961,163 1,766,853 35 3,200 3,709 3,591 (391) 112 4,300 - 150 4,150 3 470,100 320,288 348,881 121,219 74 267,778 158,965 154,076 113,702 58 66,216 116,576 66,228 (12) 100 11,025 7,245 8,292 2,733 75 64,130 13,181 19,629 44,501 31 255,300 94,241 147,195 108,105 58 281,810 78,897 76,327 205,483 27 1,581,000 2,114,507 100,618 1,480,382 6 103,340 - - 103,340 0 188,240 - - 188,240 0 53,590 53,576 53,576 14 100 110,910 60,769 58,672 52,238 53 $ 7,293,890 $ 4,716,272 $ 2,621,939 $ 4,671,951 36 F O CL O !Y R C C M 21 s C O 2 N O N O Q. d !Y C C IL s C O r N O N r C d E z 0 to a 9 Packet Pg. 44 I 2.3.a I Page 5 of 6 CITY OF EBMO NDS EXPENDITURES BY FUND - DETAIL 2021 Amended 7/31/2020 7/31/2021 Amount Title Budget Expenditures Expenditures Remaining %Spent SEWER FUND (423) 1 SALARIES AND WAGES $ 2,027,508 $ 1,120,777 $ 1,022,074 $ 1,005,434 50 2 OVERTIME 95,000 57,910 75,744 19,256 80 3 BENEFITS 871,564 481,363 452,348 419,216 52 4 UNIFORMS 8,500 7,039 8,291 209 98 5 SUPPLIES 404,000 201,275 231,036 172,964 57 6 FUEL CONSUMED 30,000 12,201 52,818 (22,818) 176 7 SUPPLIES PURCHASED FOR INV OR RESALE 4,000 - - 4,000 0 8 SMALL EQUIPMENT 35,000 20,161 79,889 (44,889) 228 9 PROFESSIONAL SERVICES 2,141,848 1,429,305 3,053,848 (912,000) 143 10 COMMUNICATIONS 43,000 24,136 24,126 18,875 56 11 TRAVEL 5,000 - 1,919 3,081 38 12 EXCISE TAXES 968,000 538,967 642,628 325,372 66 13 RENTAL/LEASE 329,898 192,937 216,261 113,637 66 14 INSURANCE 160,967 174,140 162,851 (1,884) 101 15 UTILITIES 1,979,985 544,625 739,572 1,240,413 37 16 REPAIR&MAINTENANCE 520,630 135,168 240,953 279,677 46 17 MISCELLANEOUS 129,350 51,699 78,431 50,919 61 18 INTERFUND SUBSIDIES 10,180,936 76,610 1,953,015 8,227,921 19 19 MACHINERY/EQUIPMENT - 445,070 - - 0 20 CONSTRUCTION PROJECTS 19,756,808 629,438 5,292,686 14,464,122 27 21 GENERAL OBLIGATION BONDS 157,060 - - 157,060 0 22 REVENUE BONDS 86,670 - - 86,670 0 23 INTERGOVERNMENTAL LOANS 173,900 158,325 158,667 15,233 91 24 INTEREST 382,660 33,421 199,266 183,394 52 25 DEBT ISSUE COSTS - - 1,518 (1,518) 0 26 OTHER INTEREST & DEBT SERVICE COSTS - 2,399 2,252 (2,252) 0 $ 40,492,284 $ 6,336,967 $ 14,690,197 $ 25,802,087 36 BOND RESERVEFUND (424) 27 REVENUE BONDS $ 785,020 $ - $ - $ 785,020 0 28 INTEREST 1,200,850 616,542 600,417 600,433 50 $ 1,985,870 $ 616,542 $ 600,417 $ 1,385,453 30 F O CL O lY C C M s C O N O N O Q. d w C M C IL z C O r N O N 7 r C d 1= t t,1 c0 a 10 Packet Pg. 45 I 2.3.a I Page 6 of 6 CITY OF EDMO NDS EXPENDITURES BY FUND - DETAIL 2021 Amended 7/31/2020 7/31/2021 Amount Title Budget Expenditures Expenditures Remaining %Spent EQUIPMENTRENTAL FUND (511) 1 SALARIES AND WAGES $ 272,384 $ 158,781 $ 159,491 $ 112,893 59 2 OVERTIME 2,000 824 1,573 427 79 3 BENEFITS 116,481 66,096 66,538 49,943 57 4 UNIFORMS 1,000 828 1,056 (56) 106 5 SUPPLIES 120,000 44,425 41,279 78,721 34 6 FUEL CONSUMED 1,000 - - 1,000 0 7 SUPPLIES PURCHASED FOR INVENTORY/RESALE 258,000 79,367 110,454 147,546 43 8 SMALL EQUIPMENT 58,000 1,054 5,979 52,021 10 9 PROFESSIONAL SERVICES 46,750 2,577 776 45,974 2 10 COMMUNICATIONS 3,000 1,362 1,316 1,684 44 11 TRAVEL 1,000 - - 1,000 0 12 RENTAL/LEASE 12,790 7,144 7,204 5,586 56 13 INSURANCE 40,910 40,270 39,334 1,576 96 14 UTILITIES 14,500 9,516 10,232 4,268 71 15 REPAIRS & MAINTENANCE 60,000 27,858 23,974 36,026 40 16 MISCELLANEOUS 12,000 7,754 8,365 3,635 70 17 MACHINERY/EQUIPMENT 410,139 134,751 322,273 87,866 79 $ 1,429,954 $ 582,608 $ 799,843 $ 630,111 56 TECHNOLOGY RENTAL FUND (512) 18 SALARIES AND WAGES $ 379,162 $ 165,004 $ 178,504 $ 200,658 47 19 OVERTIME 2,000 - 1,987 13 99 20 BENEFITS 127,657 55,811 61,553 66,104 48 21 SUPPLIES 5,000 1,491 3,089 1,911 62 22 SMALL EQUIPMENT 141,300 59,070 18,305 122,995 13 23 PROFESSIONAL SERVICES 171,460 50,098 22,224 149,236 13 24 COMMUNICATIONS 58,770 40,479 43,855 14,915 75 25 TRAVEL 1,500 207 - 1,500 0 26 RENTAL/LEASE 7,400 5,400 5,348 2,052 72 27 REPAIRS & MAINTENANCE 302,660 224,196 236,516 66,144 78 28 MISCELLANEOUS 5,000 11,221 1,205 3,795 24 29 MACHINERY/EQUIPMENT 56,000 - - 56,000 0 $ 1,257,909 $ 612,976 $ 572,585 $ 685,324 46 FIR]IVIEN'S PENSION FUND (617) 31 BENEFITS $ 24,560 $ 12,834 $ 15,483 $ 9,077 63 32 PENSION AND DISABILITY PAYMENTS 70,407 37,452 36,149 34,258 51 33 PROFESSIONAL SERVICES 1,200 1,007 11,500 (10,300) 958 $ 96,167 $ 51,294 $ 63,132 $ 33,035 66 TOTAL EXPENDITURE ALL FUNDS $ 132,008,554 $ 48,760,462 $ 52,195,076 $ 79,813,478 40 a 11 Packet Pg. 46 Page 1 of 1 CITY OF EDMO NDS EXPENDITURES - GENERAL FUND - BY DEPARTMENT IN SUMMARY 2021 Amended 7/31/2020 7/31/2021 Amount Title Budget Expenditures Expenditures Remaining CITY COUNCIL OFFICE OF MAYOR HUMAN RESOURCES MUNICIPAL COURT CITY CLERK FINANCE CITY ATTORNEY NON -DEPART MENTAL POLICE SERVICES COMMUNITY SERVICES/ECONOMIC DEV DEVELOPMENT SERVICES HUMAN SERVICES PROGRAM PARKS& RECREATION PUBLIC WORKS ADMINISTRATION FACILITIES MAINTENANCE Title %Spent $ 432,478 $ 186,441 $ 192,621 $ 239,857 45% 345,501 196,288 194,309 151,192 56% 837,176 378,306 419,004 418,172 50% 1,166,183 595,161 622,191 543,992 53% 757,055 438,669 363,075 393,980 48% 1,118,378 879,925 766,314 352,064 69% C 936,480 503,028 492,368 444,112 53% Q- 4) w 12,881,593 7,237,544 7,203,386 5,678,207 56% 12,217,071 6,748,449 6,626,850 5,590,221 54% 624,198 309,288 308,903 315,295 49% LL 3,585,738 1,608,527 1,730,845 1,854,893 48% 2' t 599,402 - 31,912 567,490 5% r G 4,729,281 2,047,976 2,366,948 2,362,333 50% 2 3,305,285 1,849,822 1,857,140 1,448,145 56% T_ o N 2,442,899 1,373,287 1,170,492 1,272,407 48% >+ 7 $ 45,978,718 $ 24,352,711 $ 24,346,357 $ 21,632,361 53% O C. O lY C ITY OF EDMO NDS a c EXPENDITURES - UTILITY- BY FUND IN SUMMARY jL 2021 Amended 7/31/2020 7/31/2021 Amount z Budget Expenditures Expenditures Remaining %Spent C WATER UTILITY FUND $ 10,760,050 $ 6,248,077 $ 4,219,882 $ 6,540,168 n 39% r STORM UTILITY FUND 7,293,890 4,716,272 2,621,939 4,671,951 36% cm N SEWER/WWTP UTILITY FUND 40,492,284 6,336,967 14,690,197 25,802,087 36%21 BOND RESERVE FUND 1,985,870 616,542 600,417 1,385,453 30% $ 60,532,094 $ 17,917,858 $ 22,132,435 $ 38,399,659 37% d E z tt to a 12 Packet Pg. 47 Page 1 of 4 C ITY OF EDMO NDS EXPENDITURES - GENERAL FUND - BY DEPARTMENT IN DETAIL Title 2021 Amended Budget 7/31/2020 Expenditures 7/31/2021 Expenditures Amount Remaining %Spent CITY COUNCIL SALARIES $ 199,052 $ 110,672 $ 116,857 $ 82,195 59% OVERTIME 1,000 - - 1,000 0% BENEFITS 118,713 57,333 60,816 57,897 51% SUPPLIES 2,000 1,502 549 1,451 27% SMALL EQUIPMENT - - 1,159 (1,159) 0% PROFESSIONAL SERVICES 62,160 3,377 - 62,160 0% COMMUNICATIONS 3,000 5,094 5,624 (2,624) 187% TRAVEL 6,700 587 - 6,700 0% RENTAL/LEASE 12,368 7,184 7,182 5,186 58% REPAIRS✓MAINTENANCE 500 645 - 500 0% MISCELLANEOUS 26,985 48 435 26,550 2% $ 432,478 $ 186,441 $ 192,621 $ 239,857 45% OFFICEOFMAYOR SALARIES $ 229,512 $ 130,749 $ 133,872 $ 95,640 58% BENEFITS 85,243 49,891 48,767 36,476 57% SUPPLIES 1,500 660 293 1,207 20% SMALL EQUIPMENT - 4,199 65 (65) 0% PROFESSIONAL SERVICES 3,000 420 257 2,743 9% COMMUNICATION 1,400 749 915 485 65% TRAVEL 3,000 153 - 3,000 0% RENTAL/LEASE 17,396 9,253 9,523 7,873 55% MISCELLANEOUS 4,450 213 617 3,833 14% $ 345,501 $ 196,288 $ 194,309 $ 151,192 56% HUMAN RESOURCES SALARIES $ 387,048 $ 212,172 $ 224,361 $ 162,687 58% OVERTIME - 1,619 911 (911) 0% BENEFITS 154,430 84,212 85,669 68,761 55% SUPPLIES 13,300 3,334 958 12,342 7% SMALL EQUIPMENT 300 893 198 102 66% PROFESSIONAL SERVICES 205,000 28,951 60,735 144,265 30% COMMUNICATIONS 1,550 837 808 742 52% TRAVEL 1,500 500 - 1,500 0% RENTAL/LEASE 36,102 17,836 19,583 16,519 54% REPAIR/MAINTENANCE 8,380 7,832 8,067 313 96% MISCELLANEOUS 29,566 20,120 17,714 11,852 60% $ 837,176 $ 378,306 $ 419,004 $ 418,172 50% MUNIC IPAL C O URT SALARIES $ 651,167 $ 366,056 $ 376,353 $ 274,814 58% OVERTIME 800 90 16,304 (15,504) 2038% BENEFITS 243,859 136,729 130,742 113,117 54% SUPPLIES 10,600 3,159 3,250 7,350 31% SMALL EQUIPMENT 1,000 2,788 - 1,000 0% PROFESSIONAL SERVICES 124,925 34,591 37,736 87,189 30% COMMUNICATIONS 3,550 1,366 2,591 959 73% TRAVEL 6,500 37 1,035 5,465 16% RENTAL/LEASE 70,682 39,822 41,168 29,514 58% REPAIR/MAINTENANCE 4,880 645 - 4,880 0% MISCELLANEOUS 25,100 9,880 13,012 12,088 52% MACHINERY/EQUIPMENT 23,120 23,120 0% $ 1,166,183 $ 595,161 $ 622,191 $ 543,992 53% F O CL O 2 U C M C IL 21 t C O 2 N O N A 0 O C. <0 C C iL s r C O r N O N A 7 C d z t) to r� a 13 Packet Pg. 48 1 I 2.3.a I Page 2 of 4 C ITY O F EDMO NDS EXPENDITURES - GENERAL FUND - BY DEPARTMENT IN DETAIL 2021 Amended 7/31/2020 7/31/2021 Amount Title Budget Expenditures Expenditures Remaining %Spent CITY CLERK SALARIES AND WAGES $ 397,226 $ 238,553 $ 166,661 $ 230,565 42% BENEFITS 169,669 96,005 67,480 102,189 40% SUPPLIES 7,000 2,598 1,306 5,694 19% SMALL EQUIPMENT - 1,003 - - 0% PROFESSIONAL SERVICES 34,200 16,459 23,198 11,002 68% COMMUNICATIONS 33,000 8,364 26,096 6,904 79% TRAVEL 1,980 6 - 1,980 0% RENTAL/LEASE 55,980 30,050 27,816 28,164 50% REPAIRS & MAINTENANCE 48,000 41,791 47,028 972 98% MISCELLANEOUS 10,000 3,840 3,490 6,510 35% $ 757,055 $ 438,669 $ 363,075 $ 393,980 48% FINANCE SALARIES $ 743,908 $ 631,257 $ 509,270 $ 234,638 68% OVERTIME 4,500 - - 4,500 0% BENEFITS 240,564 164,445 165,579 74,985 69% SUPPLIES 7,350 2,744 2,050 5,300 28% SMALL EQUIPMENT 2,650 - 557 2,093 21% PROFESSIONAL SERVICES 9,300 74 458 8,842 5% COMMUNICATIONS 2,000 496 506 1,494 25% TRAVEL 3,100 - - 3,100 0% RENTAL/LEASE 55,176 34,341 35,576 19,600 64% REPAIR/MAINTENANCE 41,480 43,963 45,545 (4,065) 110% MISCELLANEOUS 8,350 2,606 6,772 1,578 81% $ 1,118,378 $ 879,925 $ 766,314 $ 352,064 69% CITY ATPO RNEY PROFESSIONAL SERVICES $ 936,480 $ 503,028 $ 492,368 $ 444,112 53% $ 936,480 $ 503,028 $ 492,368 $ 444,112 53% NON -DEPARTMENTAL SALARIES $ 101,750 $ - $ - $ 101,750 0% BENEFITS -UNEMPLOYMENT 50,000 335 26,878 23,122 54% SUPPLIES 5,000 3,818 1,152 3,848 23% PROFESSIONAL SERVICES 11,168,050 6,146,949 6,325,957 4,842,093 57% EXCISE TAXES 6,500 7,085 13,189 (6,689) 203% RENTAL/LEASE 6,366 9,320 2,467 3,899 39% INSURANCE 403,973 393,746 405,121 (1,148) 100% MISCELLANEOUS 96,344 82,974 83,590 12,754 87% CONTRIBUTION TO ECA 50,000 75,000 50,000 - 100% INTERFUND SUBSIDIES 932,880 449,033 234,945 697,935 25% GENERAL OBLIGATION BOND 54,530 - - 54,530 0% INTEREST ON LONG-TERM DEBT 5,700 69,285 60,087 (54,387) 1054% FISCAL AGENT FEES 500 - - 500 0% $ 12,881,593 $ 7,237,544 $ 7,203,386 $ 5,678,207 56% F O CL O 2 U C M C M 21 t C O 2 N O N 7 O Q. Qf U C M C IL s r C O r N O N 7 r C d 1= z tt to r� r� a 14 Packet Pg. 49 Page 3 of 4 CITY OF EDMO NDS EXPENDITURES - GENERAL FUND - BY DEPARTMENT IN DEIAIL 2021 Amended 7/31/2020 7/31/2021 Amount Title Budget Expenditures Expenditures Remaining %Spent POLICE SERVICES SALARIES $ 7,406,813 $ 4,033,337 $ 4,093,204 $ 3,313,609 55% OVERTIME 461,280 294,437 320,353 140,927 69% HOLIDAY BUYBACK 281,329 2,031 3,558 277,771 1% BENEFITS 2,900,495 1,586,095 1,533,932 1,366,563 53% UNIFORMS 78,926 44,762 36,775 42,151 47% SUPPLIES 90,500 55,758 63,746 26,754 70% FUEL CONSUMED - - 125 (125) 0% SMALL EQUIPMENT 78,953 88,308 61,870 17,083 78% PROFESSIONAL SERVICES 126,220 114,724 62,001 64,219 49% COMMUNICATIONS 36,000 24,850 27,416 8,584 76% TRAVEL 29,310 2,393 14,694 14,616 50% 0 CL RENTAL/LEASE 651,715 477,821 377,158 274,557 58% � REPAIR/MAINTENANCE 15,180 2,461 3,398 11,782 22% w MISCELLANEOUS 60,350 21,473 28,622 31,728 47% 2 $ 12,217,071 $ 6,748,449 $ 6,626,850 $ 5,590,221 54% COMMUNITY S ERVIC ES /EC O N DEV. C SALARIES $ 312,977 $ 182,741 $ 172,390 $ 140,587 55% LL OVERTIME - - - - 0% % BENEFITS 91,455 53,193 52,439 39,016 57% r SUPPLIES 2,275 6,826 509 1,766 22% SMALL EQUIPMENT 800 3,321 - 800 0% 2 PROFESSIONAL SERVICES 170,400 50,396 64,194 106,206 38% N COMMUNICATIONS 3,175 1,138 1,463 1,712 46% O TRAVEL 2,000 1,020 - 2,000 0% N RENTAL/LEASE 21,116 6,877 11,332 9,784 54% 7 REPAIR/MAINTENANCE 10,500 - - 10,500 0% v MISCELLANEOUS 9,500 3,777 6,577 2,923 69% �+ $ 624,198 $ 309,288 $ 308,903 $ 315,295 49% O DEVELO PMINT SERVIC ES/PLANNING C' d SALARIES $ 1,846,548 $ 999,003 $ 1,076,340 $ 770,208 58% W OVERTIME 1,300 13,173 504 796 39% ea BENEFITS 684,621 364,200 373,058 311,563 54% C UNIFORMS 500 - - 500 0% C SUPPLIES 12,100 4,754 3,168 8,932 26% LL SMALL EQUIPMENT 7,300 1,905 1,336 5,964 18% PROFESSIONAL SERVICES 825,499 93,550 144,446 681,053 17% s COMMUNICATIONS 9,000 6,516 8,849 151 98% C TRAVEL 7,300 228 - 7,300 0% 0 RENTAL/LEASE 135,710 99,114 77,290 58,420 57% r REPAIRS&MAINTENANCE 6,800 - 643 6,157 9% G MISCELLANEOUS 49,060 26,083 45,212 3,848 92% N MACHINERY/EQUIPMENT - - - - 0% $ 3,585,738 $ 1,608,527 $ 1,730,845 $ 1,854,893 48% ENGINEERING r SALARIES $ 1,786,020 $ 1,014,466 $ 1,025,474 $ 760,546 57% d OVERTIME 5,000 2,668 2,269 2,731 45% E BENEFITS 735,787 409,177 408,543 327,244 56% z t) UNIFORMS 450 256 - 450 0% 43 SMALL EQUIPMENT 2,200 868 795 1,405 36% r� Q PROFESSIONAL SERVICES 13,840 1,530 - 13,840 0% COMMUNICATIONS 19,600 9,746 10,374 9,226 53% TRAVEL 600 92 - 600 0% RENTAL/LEASE 146,935 77,012 83,497 63,438 57% REPAIR/MAINTENANCE 2,600 458 68 2,532 3% MISCELLANEOUS 80,000 34,816 29,018 50,983 36% $ 2,793,032 $ 1,551,091 $ 1,560,038 $ 1,232,994 56% 15 Packet Pg. 50 I 2.3.a I Page 4 of 4 C ITY O F EDMO NDS EXPENDITURES - GENERAL FUND - BY DEPARTMENT IN DETAIL 2021 Amended 7/31/2020 7/31/2021 Amount Title Budget Expenditures Expenditures Remaining % Spent HUMAN SERVICES PROGRAM SALARIES $ 79,510 $ - $ 25,149 $ 54,361 32% OVERTIME - - 581 (581) 0% BENEFITS 18,392 - 5,780 12,612 31% SUPPLIES 1,000 - - 1,000 0% SMALL EQUIPMENT 500 - - 500 0% PROFESSIONAL SERVICES 500,000 - - 500,000 0% COMMUNICATIONS - - 402 (402) 0% 599,402 - 31,912 567,490 5% PARKS & REC REATIO N SALARIES $ 2,319,689 $ 1,107,408 $ 1,336,121 $ 983,568 58% OVERTIME 10,000 2,179 6,714 3,286 67% BENEFITS 822,471 420,958 480,880 341,591 58% UNIFORMS 6,275 2,722 2,383 3,892 38% SUPPLIES 127,890 95,331 92,480 35,410 72% SMALL EQUIPMENT 10,900 4,068 18,050 (7,150) 166% PROFESSIONAL SERVICES 785,550 96,189 140,921 644,629 18% COMMUNICATIONS 31,370 13,235 6,560 24,810 21% TRAVEL 5,270 50 - 5,270 0% RENTAL/LEASE 251,549 160,624 128,214 123,335 51% PUBLICUTILITY 230,507 88,437 118,392 112,115 51% REPAIR/MAINTENANCE 29,700 16,593 - 29,700 0% MISCELLANEOUS 98,110 31,128 36,232 61,878 37% MACHINERY/EQUIPMENT - 9,053 0% $ 4,729,281 $ 2,047,976 $ 2,366,948 $ 2,362,333 50% PUBLIC WORKS ADMINIS TRATIO N SALARIES $ 299,962 $ 174,615 $ 175,970 $ 123,992 59% OVERTIME 200 - - 200 0% BENEFITS 106,903 61,668 61,687 45,216 58% SUPPLIES 8,600 2,749 1,879 6,721 22% SMALL EQUIPMENT 1,000 264 5,502 (4,502) 550% PROFESSIONAL SERVICES 200 98 159 41 80% COMMUNICATIONS 1,350 449 467 883 35% TRAVEL 500 - - 500 0% RENTAL/LEASE 84,320 56,023 48,416 35,904 57% PUBLICUTILITY 3,318 1,907 2,094 1,224 63% REPAIR/MAINTENANCE 1,000 - - 1,000 0% MISCELLANEOUS 4,900 959 928 3,972 19% $ 512,253 $ 298,731 $ 297,102 $ 215,151 58% FACILITIES MAINTENANCE SALARIES 783,970 454,532 454,934 329,036 58% OVERTIME 7,500 3,423 4,974 2,526 66% BENEFIT S 357,720 195,680 193,395 164,325 54% UNIFORMS 3,000 13,353 3,593 (593) 120% SUPPLIES 112,000 82,017 67,389 44,611 60% SMALL EQUIPMENT 3,000 818 2,208 792 74% PROFESSIONAL SERVICES 73,000 158,858 33,683 39,317 46% COMMUNICATIONS 16,000 13,301 13,101 2,899 82% TRAVEL 1,000 - - 1,000 0% RENTAL/LEASE 29,050 29,715 14,029 15,021 48% PUBLICUTILITY 302,937 187,309 185,127 117,810 61% REPAIR/MAINTENANCE 748,722 232,478 196,304 552,418 26% MISCELLANEOUS 5,000 1,802 1,755 3,245 35% $ 2,442,899 $ 1,373,287 $ 1,170,492 $ 1,272,407 48% TOTAL GENERAL FUND EXPENDITURES $ 45,978,718 $ 24,352,711 $ 24,346,357 $ 21,632,361 53% r� a 16 Packet Pg. 51 2.3.a I City of Edmonds, WA Monthly Revenue Summary -General Fund 2021 General Fund Cumulative Budget Forecast Monthly Budget Forecast YTD Actuals Variance % January $ 2,287,290 $ 2,287,290 $ 2,740,276 19.80% February 4,613,781 2,326,491 5,089,278 10.31% March 7,107,230 2,493,449 7,050,949 -0.79% April 10,175,039 3,067,809 11,029,475 8.40% May 18,374,709 8,199,670 20,122,774 9.51% June 20,786,286 2,411,577 22,872,014 10.03% July 23,079,988 2,293,702 25,583,320 10.85% August 25,616,155 2,536,167 September 27,881,561 2,265,406 October 31,748,856 3,867,296 November 40,108,232 8,359,375 December 42,450,777 2,342,545 City of Edmonds, WA Monthly Revenue Summary -Real Estate Excise Tax 2021 Real Estate Excise Tax 1 & 2 Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals % January $ 195,748 $ 195,748 $ 625,840 219.72% February 341,557 145,810 922,678 170.14% March 525,343 183,786 1,222,093 132.63% April 697,989 172,646 1,478,072 111.76% May 895,413 197,424 1,949,651 117.74% June 1,120,061 224,648 2,330,065 108.03% July 1,335,075 215,015 2,879,064 115.65% August 1,581,214 246,138 September 1,849,736 268,522 October 2,083,774 234,038 November 2,308,787 225,013 December 2,500,000 191,213 *The monthly budget forecast columns are based on a five-year average. 17 Packet Pg. 52 I 2.3.a I SALES TAX SUMMARY Sales Tax Analysis By Category Current Period: July 2021 Year -to -Date Automotive Repair, Total $5,699,002 $114,194 Health & Personal Care, Amusement & Construction Trade, $151349 Recreation, $29,519 $833,502 Business Services, Gasoline, $22,717 Accodation, $591,808 $14,375 Retail Food Stores, $194,987 Clothing and Accessories,$185,019 Retail Automotive, Communications, ' Misc Retail, � $1,417,461 $143,397 $1,062,086 Wholesale Trade, $214,032 Others, $129,017 Manufacturing, $71,597 Eating & Drinking, $523,943 Annual Sales Tax Revenue 10,000,000 $8,406,296 $8,452,715 $8,317,046 8,000,000 7 395 114 $6,741,838 $6,905,122 6,000,000 $5,699,002 4,000,000 2,000, 000 0 201 2018 2019 2020 YTD 2021 F 0 a U c c ii t c 0 N 0 N 0 a U c c ii 21 z c 0 r N O N 7 c a) t v ns a 18 Packet Pg. 53 I 2.3.a I City of Edmonds, WA Monthly Revenue Summary -Sales and Use Tax 2021 Sales and Use Tax Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals January $ 661,963 $ 661,963 $ 774,198 16.95% February 1,491,081 829,118 1,647,058 10.46% March 2,110,825 619,744 2,350,659 11.36% April 2,677,870 567,045 3,041,781 13.59% May 3,379,279 701,409 3,922,140 16.06% June 4,038,220 658,941 4,797,214 18.80% July 4,756,025 717,805 5,699,002 19.83% August 5,547,915 791,890 September 6,288,480 740,565 October 7,063,515 775,035 November 7,866,501 802,986 December 8,600,000 733,499 Gas Utility Tax Sales and Use Tax 9,000,000 8,000,000y 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC --ft- Current Year Budget Prior Year City of'Edmonds, WA Monthly Revenue Summary -Gas Utility Tax 2021 Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance January $ 82,557 $ 82,557 $ 84,132 1.91% February 170,654 88,097 172,999 1.37% March 250,947 80,292 269,171 7.26% April 317,447 66,501 350,366 10.37% May 368,586 51,139 413,190 12.10% June 403,108 34,522 453,419 12.48% July 430,884 27,777 489,128 13.52% August 454,299 23,415 September 475,121 20,822 October 498,594 23,472 November 537,295 38,702 December 595,000 57,705 Gas Utility Tax 700,000 600,000 500,000 400,000 300,000 200,000 100,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Current Yeaz Budget Prior Yeaz *The monthly budget forecast columns are based on a five-year average. 19 Packet Pg. 54 I 2.3.a I City of Edmonds, WA Monthly Revenue Summary -Telephone Utility Tax 2021 Telephone Utility Tax Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance % January $ 69,351 $ 69,351 $ 56,592 -18.40% February 138,426 69,074 85,370 -38.33% March 199,085 60,660 140,907 -29.22% April 265,909 66,823 190,824 -28.24% May 325,636 59,728 218,932 -32.77% June 385,177 59,540 274,873 -28.64% July 443,946 58,770 322,813 -27.29% August 501,501 57,554 September 557,882 56,382 October 615,320 57,437 November 665,999 50,679 December 723,000 57,001 Electric Utility Tax 800,000 Telephone Utility Tax 700,000 600,000 500,000 400,000 300,000 / 200,000 100,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Current Yeaz Budget �Prior Year City of Edmonds, WA Monthly Revenue Summary -Electric Utility Tax 2021 Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance % January $ 179,984 $ 179,984 $ 192,356 6.87% February 379,889 199,905 367,328 -3.31% March 546,637 166,748 537,433 -1.68% April 730,293 183,656 721,208 -1.24% May 873,813 143,520 872,875 -0.11% June 997,568 123,755 987,183 -1.04% July 1,114,337 116,769 1,105,355 -0.81% August 1,230,154 115,816 September 1,342,671 112,517 October 1,453,976 111,305 November 1,576,729 122,753 December 1,710,000 133,271 Electric Utility Tax 1,800,000 1,600,000 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 , 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC -0- Current Year Budget - Prior Year *The monthly budget forecast columns are based on a five-year average. 20 Packet Pg. 55 I 2.3.a I City of Edmonds, WA Monthly Revenue Summary -Meter Water Sales 2021 Meter Water Sales Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance January $ 779,311 $ 779,311 $ 785,708 0.82% February 1,323,513 544,201 1,376,327 3.99% March 2,123,378 799,865 2,200,360 3.63% April 2,634,733 511,355 2,730,111 3.62% May 3,397,533 762,799 3,527,366 3.82% June 3,993,888 596,356 4,181,353 4.69% July 4,928,107 934,219 5,161,097 4.73% August 5,728,520 800,414 September 6,831,863 1,103,343 October 7,628,547 796,684 November 8,538,589 910,042 December 9,090,825 552,236 City of Edmonds, WA Monthly Revenue Summary -Storm Water Sales 2021 Storm Water Sales Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance January $ 384,276 $ 384,276 $ 377,845 6.87% February 1,216,009 831,732 1,205,144 -3.31% March 1,599,504 383,495 1,586,561 -1.68% April 1,939,303 339,799 1,926,094 -1.24% May 2,323,204 383,901 2,307,849 -0.11% June 2,663,931 340,727 2,647,822 -1.04% July 3,048,086 384,154 2,994,340 -1.76% August 3,880,066 831,980 September 4,263,771 383,706 October 4,604,458 340,687 November 4,988,465 384,006 December 5,316,477 328,012 Storm Water Sales 5,500,000 5,000,000 4,500,000 4,000,000 3,500,000 3,000,000 2,500,000 - 2,000,000 1,500,000 1,000,000 500,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC --6-- Current Year Budget � Prior Year *The monthly budget forecast columns are based on a five-year average. F O CL U C M C_ LL t r C O N O N 21 O C. O U C M C LL t r C O N O N 7 r C d 1= t C� a 21 Packet Pg. 56 I 2.3.a I City of Edmonds, WA Monthly Revenue Summary-Unmeter Sewer Sales 2021 Unmeter Sewer Sales Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance January $ 846,742 $ 846,742 $ 806,699 -4.73% February 1,539,036 692,295 1,482,613 -3.67% March 2,387,119 848,083 2,293,552 -3.92% April 3,078,705 691,586 2,976,527 -3.32% May 3,923,269 844,563 3,802,264 -3.08% June 4,616,005 692,736 4,493,851 -2.65% July 5,485,907 869,902 5,279,791 -3.76% August 6,180,993 695,086 September 7,065,967 884,974 October 7,769,759 703,792 November 8,630,384 860,626 December 9,319,928 689,544 *The monthly budget forecast columns are based on a five-year average. 22 Packet Pg. 57 I 2.3.a I City of Edmonds, WA Monthly Expenditure Report -General Fund 2021 General Fund Cumulative Budget Forecast Monthly Budget Forecast YTD Actuals Variance % January $ 4,845,167 $ 4,845,167 $ 4,488,492 -7.36% February 8,240,292 3,395,126 7,637,016 -7.32% March 11,746,201 3,505,909 11,022,804 -6.16% April 15,231,541 3,485,340 14,232,961 -6.56% May 18,483,451 3,251,910 17,443,966 -5.62% June 22,684,269 4,200,818 21,115,256 -6.92% July 26,549,767 3,865,498 24,346,357 -8.30% August 30,224,810 3,675,044 September 33,657,349 3,432,539 October 37,442,814 3,785,464 November 41,528,072 4,085,259 December 45,978,718 4,450,646 City of Edmonds, WA Monthly Expenditure Report -Non -Departmental 2021 Non -Departmental Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance % January $ 2,126,439 $ 2,126,439 $ 2,013,112 -5.33% February 2,957,339 830,899 2,845,113 -3.79% March 3,909,781 952,442 3,679,050 -5.90% April 4,736,733 826,952 4,484,023 -5.34% May 5,415,966 679,234 5,278,401 -2.54% June 6,873,740 1,457,774 6,412,264 -6.71% July 7,909,844 1,036,104 7,203,386 -8.93% August 8,774,178 864,334 September 9,513,240 739,062 October 10,425,754 912,513 November 11,547,839 1,122,086 December 12,881,593 1,333,754 *The monthly budget forecast columns are based on a five-year average. F O CL U C M C_ LL t r C O N O N 21 O C. O U C M C LL t r.+ C O r N O N 21 7 7 r C d t C� a 23 Packet Pg. 58 I 2.3.a I City of Edmonds, WA Monthly Expenditure Report -City Council 2021 City Council Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals January $ 27,295 $ 27,295 $ 26,808 -1.79% February 57,824 30,529 53,681 -7.17% March 91,440 33,616 83,267 -8.94% April 122,323 30,882 110,738 -9.47% May 163,149 40,826 137,169 -15.92% June 212,026 48,877 164,613 -22.36% July 246,267 34,241 192,621 -21.78% August 293,761 47,494 September 333,076 39,315 October 357,472 24,396 November 393,733 36,262 December 432,478 38,745 City of Edmonds, WA Monthly Expenditure Report -Office of Mayor 2021 Office of Mayor Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals January $ 28,543 $ 28,543 $ 27,531 -3.55% February 58,378 29,835 55,740 -4.52% March 86,855 28,477 83,532 -3.83% April 115,847 28,992 111,352 -3.88% May 144,377 28,530 138,910 -3.79% June 172,357 27,980 166,677 -3.30% July 200,988 28,631 194,309 -3.32% August 230,481 29,494 September 259,088 28,607 October 287,175 28,087 November 315,280 28,104 December 345,501 30,221 Office of Mayor 350,000.00 300,000.00 250,000.00 200,000.00 150,000.00 100,000.00 50,000.00 0.00 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Current Year Budget - -PriorYear *The monthly budget forecast columns are based on a five-year average. F O iZ U C M C LL t r C O N O N 21 O CL U a M c LL 21 t r C O r N O N 7 r C !v E t Q a 24 Packet Pg. 59 I 2.3.a I City of Edmonds, WA Monthly Expenditure Report -Human Resources 2021 Human Resources Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance % January $ 73,271 $ 73,271 $ 75,120 2.52% February 138,790 65,519 132,066 -4.84% March 202,112 63,322 187,141 -7.41% April 262,791 60,679 252,612 -3.87% May 326,332 63,541 319,298 -2.16% June 403,462 77,130 368,323 -8.71% July 464,647 61,185 419,004 -9.82% August 528,490 63,843 September 598,547 70,057 October 664,032 65,485 November 731,681 67,649 December 837,176 105,495 Municipal Court Human Resources 900,000 800,000 700,000 600,000 500,000 400,000 300,000 dA 200,000 100,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Current Yeaz Budget Prior Year City of'Edmonds, WA Monthly Expenditure Report -Municipal Court 2021 Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance % January $ 88,422 $ 88,422 $ 93,953 6.26% February 185,102 96,680 183,450 -0.89% March 279,267 94,165 275,717 -1.27% April 374,976 95,709 359,370 -4.16% May 477,911 102,935 445,221 -6.84% June 568,960 91,049 535,746 -5.84% July 663,035 94,076 622,191 -6.16% August 760,661 97,626 September 855,256 94,594 October 954,530 99,275 November 1,047,855 93,324 December 1,166,183 118,328 Municipal Court 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC -0---CurrentYeaz Budget �PriorYear *The monthly budget forecast columns are based on a five-year average. F O C. C C LL t r C O N O N 21 O C. O C C LL t r C O r N O N 7 r C d 1= t C� a 25 Packet Pg. 60 I 2.3.a I City of Edmonds, WA Monthly Expenditure Report -Community Services/Economic Development 2021 Community Services/Economic Development Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals January $ 41,233 $ 41,233 $ 43,221 4.82% February 88,221 46,989 85,831 -2.71% March 135,256 47,034 130,319 -3.65% April 184,259 49,003 157,909 -14.30% May 233,650 49,391 198,730 -14.95% June 281,295 47,646 263,632 -6.28% July 332,496 51,200 308,903 -7.10% August 387,551 55,056 September 434,722 47,170 October 487,409 52,687 November 550,406 62,997 December 624,198 73,792 City Clerk Community Services/Economic Development 700,000 600,000 500,000 400,000 300,000 200,000 100,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Current Year Budget --&- Prior Year City of Edmonds, WA Monthly Expenditure Report -City Clerk 2021 Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance January $ 73,276 $ 73,276 $ 78,859 7.62% February 133,953 60,677 139,396 4.06% March 196,194 62,241 209,183 6.62% April 261,901 65,707 272,337 3.98% May 322,071 60,170 328,247 1.92% June 380,379 58,308 351,029 -7.72% July 444,659 64,280 363,075 -18.35% August 511,894 67,234 September 567,756 55,862 October 625,324 57,568 November 692,090 66,766 December 757,055 64,965 City Clerk 800,000 700,000 600,000 500,000 400,000 300,000 200,000 100,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Current Year Budget � Prior Year *The monthly budget forecast columns are based on a five-year average. O sZ U C C LL t r C O N O N 21 O CIL U C c LL t r C O r N O N 7 r C d 1= t t� a 26 Packet Pg. 61 I 2.3.a I City of Edmonds, WA Monthly Expenditure Report -Technology Rental Fund 2021 Technology Rental Fund Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance % January $ 136,722 $ 136,722 $ 117,002 -14.42% February 290,515 153,792 168,294 -42.07% March 386,224 95,709 350,229 -9.32% April 453,827 67,604 404,389 -10.89% May 542,997 89,170 460,963 -15.11% June 634,330 91,333 519,736 -18.07% July 713,918 79,588 572,585 -19.80% August 806,613 92,695 September 902,103 95,490 October 985,360 83,257 November 1,067,005 81,645 December 1,257,909 190,904 Finance Technology Rental Fund 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Current Year Budget � Prior Year City of Edmonds, WA Monthly Expenditure Report -Finance 2021 Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance % January $ 116,793 $ 116,793 $ 137,736 17.93% February 202,688 85,896 226,074 11.54% March 289,766 87,077 314,260 8.45% April 377,999 88,233 402,835 6.57% May 466,613 88,615 490,038 5.02% June 576,420 109,807 625,371 8.49% July 670,117 93,697 766,314 14.36% August 756,308 86,191 September 853,460 97,152 October 943,512 90,052 November 1,030,441 86,929 December 1,118,378 87,937 Finance 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC +Current Yeaz Budget � Prior Year *The monthly budget forecast columns are based on a five-year average. F O CL O C C LL 21 t r C O 2 N O N O C. O C c LL t r C O r N O N 7 7 r C d 1= t C� a 27 Packet Pg. 62 I 2.3.a I City of Edmonds, WA Monthly Expenditure Report -City Attorney 2021 City Attorney Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance % January $ 78,040 $ 78,040 $ 69,941 -10.38% February 1S6,080 78,040 142,526 -8.68% March 234,120 78,040 212,467 -9.25% April 312,160 78,040 282,407 -9.53% May 390,200 78,040 352,348 -9.70% June 468,240 78,040 404,226 -13.67% July 546,280 78,040 492,368 -9.87% August 624,320 78,040 September 702,360 78,040 October 780,400 78,040 November 858,440 78,040 December 936,480 78,040 Police City Attorney 1,000,000 900,000 800,000 700,000 600,000 500,000 400,000 300,000 200,000 100,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC -*-- Current Year Budget � Prior Year City of'Edmonds, WA Monthly Expenditure Report -Police 2021 Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance % January $ 948,663 $ 948,663 $ 992,942 4.67% February 1,933,831 985,168 1,856,572 -4.00% March 2,901,114 967,283 2,871,535 -1.02% April 3,878,067 976,953 3,802,023 -1.96% May 4,844,411 966,345 4,751,092 -1.93% June 5,873,421 1,029,009 5,731,600 -2.41% July 6,905,785 1,032,364 6,626,850 -4.04% August 7,852,686 946,901 September 8,847,063 994,377 October 9,934,749 1,087,687 November 11,184,244 1,249,495 December 12,217,071 1,032,827 Police 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Current Year Budget Prior Year *The monthly budget forecast columns are based on a five-year average. O C. U C M C LL 21 t r C O 2 N O N O C. O U C M C LL z r C O r N O N 7 r C d 1= t t� a Z$ Packet Pg. 63 I 2.3.a I City of Edmonds, WA Monthly Expenditure Report -Development Services 2021 Development Services Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance % January $ 256,049 $ 256,049 $ 219,157 -14.41% February 537,665 281,616 448,394 -16.60% March 818,171 280,505 690,769 -15.57% April 1,116,880 298,709 934,573 -16.32% May 1,419,687 302,807 1,185,423 -16.50% June 1,698,802 279,115 1,471,283 -13.39% July 2,000,438 301,636 1,730,845 -13.48% August 2,308,559 308,121 September 2,606,786 298,227 October 2,898,446 291,660 November 3,237,188 338,742 December 3,585,738 348,550 Parks & Recreation Development Services 3,600,000 3,200,000 2,800,000 2,400,000 2,000,000 1,600,000 1,200,000 800,000 400,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC --*-- Current Yeaz Budget � Prior Year City of'Edmonds, WA Monthly Expenditure Report -Parks & Recreation 2021 Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance % January $ 319,744 $ 319,744 $ 308,283 -3.58% February 651,727 331,983 655,977 0.65% March 1,004,599 352,872 971,861 -3.26% April 1,371,174 366,574 1,273,239 -7.14% May 1,749,534 378,360 1,604,251 -8.30% June 2,129,825 380,291 2,002,869 -5.96% July 2,608,624 478,799 2,366,948 -9.26% August 3,159,845 551,221 September 3,607,041 447,196 October 3,989,956 382,916 November 4,323,317 333,361 December 4,729,281 405,964 Parks & Recreation 5,000,000 4,500,000 4,000,000 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 fool 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC +Current Yeaz Budget � Prior Year *The monthly budget forecast columns are based on a five-year average. O CL U C M C_ LL t r C O N O N 21 O C. O U C M C LL t r C O r N O N 7 r C d E t 0 a 29 Packet Pg. 64 I 2.3.a I City of Edmonds, WA Monthly Expenditure Report -Public Works Administration 2021 Public Works Administration Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance % January $ 42,089 $ 42,089 $ 40,605 -3.53% February 84,997 42,908 81,720 -3.86% March 127,527 42,530 123,465 -3.19% April 170,261 42,734 170,658 0.23% May 213,078 42,817 212,461 -0.29% June 256,751 43,673 254,025 -1.06% July 300,611 43,860 297,102 -1.17% August 343,101 42,490 September 385,406 42,305 October 426,793 41,387 November 468,729 41,936 December 512,253 43,524 Facilities Maintenance Public Works Administration 600,000 500,000 400,000 300,000 200,000 100,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC � Current Yeaz Budget � Prior Year City of Edmonds, WA Monthly Expenditure Report -Facilities Maintenance 2021 Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance % January $ 167,724 $ 167,724 $ 142,909 -14.80% February 348,879 181,155 294,332 -15.63% March 533,264 184,385 528,741 -0.85% April 706,629 173,365 711,450 0.68% May 894,239 187,611 856,587 -4.21% June 1,043,804 149,565 989,625 -5.19% July 1,223,905 180,101 1,170,492 -4.36% August 1,414,941 191,036 September 1,622,246 207,305 October 1,898,737 276,491 November 2,125,911 227,174 December 2,442,899 316,988 Facilities Maintenance 4,000,000 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 �{ 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC -*-- Current Year Budget � Prior Year *The monthly budget forecast columns are based on a five-year average. F O CL U C M C_ LL t r C O N O N 21 O C. O U C M C LL t r C O r N O N 7 r C d t C� a 30 Packet Pg. 65 I 2.3.a I City of Edmonds, WA Monthly Expenditure Report -Engineering 2021 Engineering Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance % January $ 212,668 $ 212,668 $ 218,316 2.66% February 423,271 210,602 436,144 3.04% March 652,974 229,703 661,498 1.31% April 890,809 237,835 888,001 -0.32% May 1,130,883 240,074 1,122,224 -0.77% June 1,371,946 241,063 1,346,241 -1.87% July 1,617,159 245,213 1,560,038 -3.53% August 1,869,308 252,149 September 2,101,156 231,848 October 2,337,410 236,254 November 2,559,700 222,290 December 2,793,032 233,332 Engine a ring 3,000,000 2,500,000 21000,000 1,500,000 1,000,000 500,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC � Current Year Budget � Prior Year *The monthly budget forecast columns are based on a five-year average. 31 Packet Pg. 66 I 2.3.a I INVESTMENT PORTFOLIO SUMMARY City of Edmonds Investment Portfolio Detail As of July 31, 2021 Years Agency/ Investment Purchase to Par Market Maturity Coupon Issuer Type Price Maturity Value Value Date Rate Grant Cnty WA Bonds 410,553 0.42 405,000 407,568 01/01/22 1.79% FFCB Bonds 1,998,548 0.87 2,000,000 2,031,926 06/14/22 1.88% Energy Northwest Bonds 1,466,077 0.92 1,345,000 1,406,023 07/01/22 5.00% Energy Northwest Bonds 260,748 0.92 250,000 256,193 07/01/22 2.95% Mason & Kitsap Cnty WA Bonds 948,084 1.34 855,000 910,207 12/01/22 5.00% Grant Cnty WA Bonds 1,517,955 1.42 1,500,000 1,525,095 01/01/23 1.54% Grant Cnty WA Bonds 576,332 1.42 520,000 555,818 01/01/23 5.00% Seattle WA Muni Bonds 2,224,500 1.51 2,000,000 2,147,720 02/01/23 5.00% FHLB Bonds 1,996,590 2.18 2,000,000 1,997,980 10/05/23 0.22% First Financial - ECA CD 2,803,516 2.29 2,803,516 2,803,516 11/15/23 2.08% Kent WA Bonds 286,648 2.34 250,000 278,213 12/01/23 5.00% Spokane County WA Bonds 259,075 3.34 250,000 262,658 12/01/24 2.10% First Financial - Waterfront Center CD 2,000,000 6.26 2,000,000 2,000,000 11/01/27 0.25% TOTAL SECURITIES 16,748,624 1.94 16,178,516 16,582,915 Washington State Local Gov't Investment Pool 28,981,696 28,981,696 Demand 0.18% Snohomish County Local Gov't Investment Pool 25,303,507 25,303,507 Demand 1.20% TOTAL PORTFOLIO $ 70,463,719 $ 70,868,118 Kent WA, Issuer Diversification Seattle 2% WA --'. *ti Muni, 12% Mason & Kitsap Cnty Financial - WA, 5% CD, 30% Grant Cnty � WA, 15% FFCB, FHLB, Spokane 12% 12% CountyEnergy WA, R®rthwest, 10% Cash and Investment Balances Checking, (in $ Millions) $3.4 , 5% Bonds, � $11.4, 15% CD's, $4.8 , 7% State LGIP, $29.0 , 39% County LGIP, $25.3 , 34% 32 Packet Pg. 67 1 I 2.3.a I INVESTMENT PORTFOLIO SUMMARY Annual Interest Income $1,400, 000 $1,200,000 $1,236,875 $1,000,000 $947,931 $800,000 667,466 $635,781 $600,000 423,799 $400,000 $200,000 $- �2016��20�17 2018 2019 2020 YTD 2021 1.5% 1.3% 1.0% 0.8 0.5 0.3 0.0 Edmonds Rate of Return Compared to Benchmark (Rolling 12 months) — - - 6 Month Treasury Rate (Benchmark) City Blended Rate August October December February April June Maturity Distribution and Rate of Return $ 6,000, 000 6.00 $ 5,000, 000 5.00 $4,000, 000 4.00 $3,000, 000 3.00 $ 2,000, 000 2.00 $1,000, 000 1.00 $- - 0.00% 0-6 Mo 6-12 12-18 18-24 24-30 30-36 36-42 42-48 48-54 54-60 60-66 66-72 72-78 Mo Mo Mo Mo Mo Mo Mo Mo Mo Mo Mo Mo 33 Packet Pg. 68 2.3.a GENERAL FUND OVERVIEW CHANGE IN FUND BALANCES BALANCES GENERAL FUND ---- ACTUAL ---- ---- ACTUAL ---- & SUBFUNDS 7/31 /2021 7/31 /2021 Q2 YTD Fund Balance Cash Balance 001-General Fund $ 15,105,708 $ 8,969,825 $ 5,729,329 $ 1,236,962 009-Leoff-Medical Ins. Reserve 343,249 343,249 (41,666.00) (193,928 012-Contingency Reserve Fund 1,782,149 1,782,150 - - 0 CL 014-Historic Preservation Gift Fund 19,688 19,689 2,500.00 2,500 016-Building Maintenance 210,221 210,221 - - .v 017 - Marsh Restoration & Preservation 848,617 848,616 (15,999.00) (15,999 Total General Fund & Subfunds $ 18,309,632 $ 12,173,749 $ 5,674,164 $ 1,029,535 E *$2,000,000 of the General Fund Balance has been assigned by management for the development of Civic Field. 21 z c *$7,267,031of the fund balance in Fund 001 added to the $1,768,863 balance in Fund 012, represent the required 20% 0 operating reserve. r N O N , 3 GOVERNMENTAL FUNDS OVERVIEW 1= 0 0 U CHANGE IN FUND FUND BALANCES BALANCES ii ---- ACTUAL ---- ---- ACTUAL ---- GOVERNMENTAL FUNDS 7/31 /2021 7/31 /2021 Q2 YTD c Fund Balance Cash Balance r N General Fund & Subfunds $ 18,309,632 $ 12,173,749 $ 5,674,164 $ 877,509 N Special Revenue 18,927,308 17,679,465 6,539,428 7,937,106 3 Capital Projects 6,295,430 6,103,705 5,648 141,920 r Total Governmental Funds $ 43,532,369 $ 35,956,920 c $ 12,219,240 $ 8,956,535 t r r Q *Please note that these revenues and expenses occur within annual cycles. This Interim Report is not adjusted for accruals or those annual cycles. 34 Packet Pg. 69 2.3.a SPECIAL REVENUE FUNDS OVERVIEW FUND BALANCES CHANGE IN FUND BALANCES ---- ACTUAL ---- ---- ACTUAL ---- GOVERNMENTAL SPECIAL REVENUE 7/31/2021 7/31/2021 Q2 YTD Fund Balance Cash Balance 104 - Drug Enforcement Fund $ 75,947 $ 75,559 $ 847 $ 1,645 111 - Street Fund 923,988 772,582 128,731 (214,422 112 - Combined Street Const/Im prove 1,909,797 1,479,759 (339,401) (171,867 117 - Municipal Arts Acquis. Fund 687,547 682,943 8,487 4,820 0 118 - Memorial Street Tree 20,665 20,528 230 447 120 - Hotel/Motel Tax Revenue Fund 68,873 61,321 1,808 1,952 121 - Employee Parking Permit Fund 93,637 92,914 2,222 11,638 2 122 -Youth Scholarship Fund 14,133 14,041 157 306 a 123 -Tourism Promotional Fund/Arts 93,106 90,265 6,032 12,768 125 - Real Estate Tax2 3,831,168 3,517,027 454,119 ,E 1,259,186 U, 126 - Real Estate Excise Tax 1 3,237,558 2,920,311 293,294 927,390 127 - Gifts Catalog Fund 306,559 304,550 (19,419) 8,495 0 130 - Cemetery Maintenance/Improvement 255,462 254,035 6,871 50,334 2 136 - Parks Trust Fund 170,323 169,198 1,896 3,685 N 137 - Cemetery Maintenance Trust Fund 1,110,856 1,103,508 18,839 20,996 N 138- Sister City Comm ission 13,101 13,031 2,618 2,737 140 -Business Improvement Disrict 49,192 49,193 7,327 30,041 141 -Affordable and Supportive Housing Fd 118,848 112,152 18,220 40,407 V_ 142 - Edmonds Cares Fund 5,946,550 5,946,550 5,946,550 5,946,550 0. Total Special Revenue $ 18,927,308 $ 17,679,465 $ 6,539,428 $ 7,937,106 W *$200,000 of the fund balance in Fund 126 has been reserved for Marsh Restoration Funding, as well as $500,000 for M the purchase of Open Space. c ENTERPRISE FUNDS OVERVIEW LL 0 r N O FUND BALANCES CHANGE IN FUND ENTERPRISE ---- ACTUAL ---- ---- ACTUAL ---- FUNDS 7/31/2021 7/31/2021 Q2 YTD r Fund Balance Cash Balance m E 421 -Water Utility Fund $ 27,325,667 $ 6,146,734 $ (225,432) $ 1,626,016 422 -Storm Utility Fund 14,872,292 5,580,171 (111,081) 1,281,604 Q 423-Sewer/WWTPUtility Fund 50,698,876 15,541,636 (3,586,284) (1,699,553 424 - Bond Reserve Fund 843,967 843,967 2 6 411 -Combined Utility Operation 5,590 62,972 5,070 5,590 Total Enterprise Funds $ 93,746,393 $ 28,175,479 $ (3,917,725) $ 1,213,663 *$250,000 of the Storm Utility Fund Balance has been reserved for Marsh Restoration Funding. *Please note that these revenues and expenses occur within annual cycles. This Interim Report is not adjusted for accruals or those annual cycles. 35 Packet Pg. 70 2.3.a SUMMARY OVERVIEW CHANGE IN FUND FUND BALANCES BALANCES CITY-WIDE ---- ACTUAL ---- ---- ACTUAL ---- 7/31 /2021 7/31 /2021 Q2 YTD Fund Balance Cash Balance Governmental Funds $ 43,532,369 $ 35,956,920 $ 12,219,240 $ 8,956,535 Enterprise Funds 93,746,393 28,175,479 (3,917,725) 1,213,663 Internal Services Fund 10,184,290 5,655,846 209,624 229,870 0 Agency Funds 71,983 71,983 (17,311) (63,132 Total City-wide Total $ 147,535,034 $ 69,860,228 $ 8,493,828 $ 10,336,936 2 U c c ii 21 t INTERNAL SERVICE FUNDS OVERVIEW o r N 0 N 2, 3 7 FUND BALANCES CHANGE IN FUND Q. BALANCES ---- ACTUAL ---- ---- ACTUAL ---- — INTERNAL SERVICE FUNDS 7/31 /2021 7/31 /2021 Q2 YTD Fund Balance Cash Balance c ii 511 - Equipment Rental Fund $ 9,190,451 $ 4,767,754 $ 71,375 $ 86,656 t 512 -Technology Rental Fund 993,838 888,093 138,249 c 143,215 0 Total Internal Service Funds $ 10,184,290 $ 5,655,846 $ 209,624 $ 229,870 N 0 N 2, 7 r C d E t V a+ a+ Q *Please note that these revenues and expenses occur within annual cycles. This Interim Report is not adjusted for accruals or those annual cycles. 36 Packet Pg. 71