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2021-12-14 City Council - Full FIN Agenda-30401 o Agenda Edmonds City Council V'J Hv FINANCE COMMITTEE - SPECIAL ZOOM VIRTUAL ONLINE MEETING EDMONDS CITY COUNCIL MEETINGS WEB PAGE, HTTP://EDMONDSWA.IQM2.COM/CITIZENS/DEFAULT.ASPX, EDMONDS, WA 98020 DECEMBER 14, 2021, 5:30 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. Marina Beach Park Renovation Project Grant Agreement (10 min) 2. September 2021 Quarterly Financial Report (10 min) 3. October 2021 Monthly Financial Report (10 min) 4. 2021 December Budget Amendment (10 min) 5. Replacement of Enterprise Resource Planning Software (Eden) (15 min) 6. 2022 Budget amendments (30 min) ADJOURN Edmonds City Council Agenda December 14, 2021 Page 1 2.1 City Council Agenda Item Meeting Date: 12/14/2021 Marina Beach Park Renovation Project Grant Agreement Staff Lead: Angie Feser Department: Parks, Recreation & Cultural Services Preparer: Angie Feser Background/History In June 2020, the City of Edmonds Parks, Recreation & Cultural Services Department applied for two $500,000 grants in the State of Washington Recreation and Conservation Office (RCO) program for the Marina Beach Park Renovation/Willow Creek Day Lighting project. On March 10, 2020 the grant applications were recommended by the Parks & Public Works Council Committee to the Council and then authorized by a City Council Resolution on March 17, 2020. The ALEA (Aquatic Land Enhancement Account) application ranked #1 and the WWRP-LP (Washington Wildlife Recreation Program - Local Parks) applicant ranked #19 out of 80 projects. Prior to being officially awarded the grant funds, the city was required to certify a match commitment. This was approved by City Council on May 4, 2021. Both grants were successfully funded by the Recreation and Conservation Funding Board on June 29, 2021. Attached are both the 2015 Master Plan (30% design level) graphic of the Marina Beach Park Renovation project and the proposed agreement between the City of Edmonds and the State of Washington Recreation and Conservation Office. The agreement formalizes the City's commitment to implement the park renovation project as presented to the State of Washington Recreation and Conservation Funding Board with a Period of Performance date range of October 1, 2021 to February 28, 2025 (project end date). Staff Recommendation Staff recommends the Finance Committee forward this item to next regular Council meeting Consent Agenda for the Councils consideration to authorize the Mayor to sign the State of Washington Recreation and Conservation Office (RCO) Grant Agreement to receive and utilize $1,000,000 in grant funding for the Marina Beach Renovation project. Narrative The project is listed in the currently approved Parks Capital Improvement Program (CIP)/Capital Facilities Plan (CFP) with a cost estimate of $5,000,000 in 2020 dollars. The funding composition of the project in the CIP/CFP identifies a REET Fund 125 contribution of $750,000 and the Parks Capital Fund 332 funding the balance of $4,250,000. Within the 332 Fund $1,000,000 is funded from these grants. The $1,000,000 in RCO grants supply 20% of the funding currently identified to complete the project. The balance of $3,250,000 will need to be secured and sources could include additional grants, parks capital revenue Packet Pg. 2 2.1 such as additional Real Estate Excise Tax (REET), Park Impact Fees (PIF) or other city funding sources Attachments: Marina Beach Park Renovation Project - Master Plan Graphic 20-1296 Agreement - Marina Beach Park Redevelopment Packet Pg. 3 2.1.a overloo C O 0 Tl overlook r�a� �- 11�1 V me O i} 4 -k -'� m L ' t !Z m L � V overlook !r 1 p', on • �. parking ni. n nature trails atur pi4Y } try p z` �+/ 1 roo bridge over#o bridge J J L Packet Pg. 4 WASHINGTON 57ATE +� Recreation and 1 Conservation Office RCO Grant Agreem Project Sponsor: City of Edmonds Project Number: 20-1296D Project Title: Marina Beach Park Redevelopment Approval Date: 06/30/2021 PARTIES OF THE AGREEMENT This Recreation and Conservation Office Grant Agreement (Agreement) is entered into between the State of Washington by and through the Recreation and Conservation Funding Board (RCFB or funding board) and the Recreation and Conservation Office (RCO), P.O. Box 40917, Olympia, Washington 98504-0917 and City of Edmonds (Sponsor, and primary Sponsor), 121 5th Ave N, Edmonds, WA 98020, and shall be binding on the agents and all persons acting by or through the parties. All Sponsors are equally and independently subject to all the conditions of this Agreement except those conditions that expressly apply only to the primary Sponsor. Prior to and during the Period of Performance, per the Applicant Resolution/Authorizations submitted by all Sponsors (and on file with the RCO), the identified Authorized Representative(s)/Agent(s) have full authority to legally bind the Sponsor(s) regarding all matters related to the project identified above, including but not limited to, full authority to: (1) sign a grant application for grant assistance, (2) enter into this Agreement on behalf of the Sponsor(s), including indemnification, as provided therein, (3) enter any amendments thereto on behalf of Sponsor(s), and (4) make any decisions and submissions required with respect to the project. Agreements and amendments must be signed by the Authorized Representative/Agent(s) of all Sponsors, unless otherwise allowed in the AMENDMENTS TO AGREEMENT Section. A. During the Period of Performance, in order for a Sponsor to change its Authorized Representative/Agent as identified on the original signed Applicant Resolution/Authorization the Sponsor must provide the RCO a new Applicant Resolution/Authorization signed by its governing body or a written delegation of authority to sign in lieu of originally authorized Representative/Agency(s). Unless a new Applicant Resolution/Authorization has been provided, the RCO shall proceed on the basis that the person who is listed as the Authorized Representative in the last Resolution/Authorization that RCO has received is the person with authority to bind the Sponsor to the Agreement (including any amendments thereto) and decisions related to implementation of the Agreement. B. Amendments After the Period of Performance. RCO reserves the right to request and Sponsor has the obligation to provide, authorizations and documents that demonstrate any signatory to an amendment has the authority to legally bind the Sponsor as described in the above Sections. For the purposes of this Agreement, as well as for grant management purposes with RCO, only the primary Sponsor may act as a fiscal agent to obtain reimbursements (See PROJECT REIMBURSEMENTS Section). PURPOSE OF AGREEMENT This Agreement sets out the terms and conditions by which a grant is made from the Outdoor Recreation Account and State Building Construction Account of the State of Washington. The grant is administered by the Recreation and Conservation Office (RCO). DESCRIPTION OF PROJECT The City of Edmonds will redevelop Marina Beach Park, a 4.94-acre waterfront park in Edmonds in south Snohomish County. This development project will create a new playground with nature play, add and renovate scenic overlooks, renovate the dog park, improve parking and pedestrian pathways, create a non -motorized boat launch access point, and install much -needed restrooms at two new entry plazas. The project will also create an open tidal channel for Willow Creek, an historically salmon - bearing stream currently being piped under the park, by returning it to the surface, planting the streambanks with native plantings, and adding interpretive signage along walking trails. The overall goal is to enhance the natural ecosystem function of the nearby Edmonds Marsh estuary complex by connecting it to Puget Sound via Willow Creek, while preserving the community's sense of place and the park's natural beauty. The primary outdoor recreation opportunities provided by this project are walking, paddle -craft boating, off -leash dog activities, nature play, and nature viewing. PERIOD OF PERFORMANCE The period of performance begins on October 1, 2021 (project start date) and ends on February 28, 2025 (project end date). No allowable cost incurred before or after this period is eligible for reimbursement unless specifically provided for by written amendment or addendum to this Agreement, or specifically provided for by applicable RCWs, WACs, and any applicable RCO manuals as of the effective date of this Agreement. The RCO reserves the right to summarily dismiss any request to amend this Agreement if not made at least 60 days before the project end date. RCO: 20-1296 Revision Date: 6/1/2021 Packet Pg. 5 STANDARD TERMS AND CONDITIONS INCORPORATED The Standard Terms and Conditions of the Recreation and Conservation Office attached hereto are incorporated by reference as part of this Agreement. LONG-TERM OBLIGATIONS For this development project, the Sponsor's long-term obligations for the project area shall be in perpetuity, beginning at project completion, unless otherwise identified in the Agreement or as approved by the funding board or RCO. PROJECT FUNDING The total grant award provided for this project shall not exceed $1,000,000.00. The RCO shall not pay any amount beyond that approved for grant funding of the project and within the percentage as identified below. The Sponsor shall be responsible for all total project costs that exceed this amount. The minimum matching share provided by the Sponsor shall be as indicated below: Percentage RCFB - WWRP - Local Parks 10.00% RCFB - Aquatic Lands Enhancement Acct 10.00% Project Sponsor 80.01 % Total Project Cost 100.00% Dollar Amount Source of Funding $500,000.00 State $500,000.00 State $4,002,003.00 $5,002,003.00 RIGHTS AND OBLIGATIONS INTERPRETED IN LIGHT OF RELATED DOCUMENTS All rights and obligations of the parties under this Agreement are further specified in and shall be interpreted in light of the Sponsor's application and the project summary and eligible scope activities under which the Agreement has been approved and/or amended as well as documents produced in the course of administering the Agreement, including the eligible scope activities, the milestones report, progress reports, and the final report. Provided, to the extent that information contained in such documents is irreconcilably in conflict with the Agreement, such information shall not be used to vary the terms of the Agreement, unless the terms in the Agreement are shown to be subject to an unintended error or omission. "Agreement" as used here and elsewhere in this document, unless otherwise specifically stated, has the meaning set forth in the definitions of the Standard Terms and Conditions. AMENDMENTS TO AGREEMENT Except as provided herein, no amendment (including without limitation, deletions) of this Agreement will be effective unless set forth in writing signed by all parties. Exception: extensions of the Period of Performance and minor scope adjustments need only be signed by RCO's director or designee and consented to in writing (including email) by the Sponsor's Authorized Representative/Agent or Sponsor's designated point of contact for the implementation of the Agreement (who may be a person other than the Authorized Agent/Representative), unless otherwise provided for in an amendment. This exception does not apply to a federal government Sponsor or a Sponsor that requests and enters into a formal amendment for extensions or minor scope adjustments. It is the responsibility of a Sponsor to ensure that any person who signs an amendment on its behalf is duly authorized to do so. Unless otherwise expressly stated in an amendment, any amendment to this Agreement shall be deemed to include all current federal, state, and local government laws and rules, and policies applicable and active and published in the applicable RCO manuals or on the RCO website in effect as of the effective date of the amendment, without limitation to the subject matter of the amendment. Provided, any update in law, rule, policy or a manual that is incorporated as a result of an amendment shall apply only prospectively and shall not require that an act previously done in compliance with existing requirements be redone. However, any such amendment, unless expressly stated, shall not extend or reduce the long-term obligation term. COMPLIANCE WITH APPLICABLE STATUTES, RULES, AND POLICIES This Agreement is governed by, and the sponsor shall comply with, all applicable state and federal laws and regulations, applicable RCO manuals as identified below, Exhibits, and any applicable federal program and accounting rules effective as of the date of this Agreement or as of the effective date of an amendment, unless otherwise provided in the amendment. Provided, any update in law, rule, policy or a manual that is incorporated as a result of an amendment shall apply only prospectively and shall not require that an act previously done in compliance with existing requirements be redone unless otherwise expressly stated in the amendment. For the purpose of this Agreement, WAC Title 286, RCFB policies shall apply as terms of this Agreement. RCO: 20-1296 Revision Date: 6/1/2021 Packet Pg. 6 For the purpose of this Agreement, the following RCO manuals are deemed applicable and shall apply as terms of this Agreement: • Aquatic Lands Enhancement Account (ALEA) - Manual 21 • Development Projects - Manual 4 • Long Term Obligations - Manual 7 • Reimbursements - Manual 8 • WWRP - Recreation Programs - Manual 10a SPECIAL CONDITIONS Special Condition #1: Cultural Resources, Federal Nexus (Federal Permit) This project appears to be subject to the National Historic Preservation Act, Section 106, and therefore exempt from Governor's Executive Order 21-02. In order for this project to be exempt from EO 21-02, the Section 106 Area of Potential Effect (APE) must be inclusive of the entire RCO funded project area and cover all funded actions. The sponsor is encouraged to work with the federal permitting agency to align the Section 106 APE with the scope of work subject to this project agreement. If the APE does not include all actions subject to this project agreement, promptly notify the RCO grant manager, as this will require RCO to initiate cultural resources consultation following EO 21-02 for those activities not included in the federal APE. Before initiating any ground disturbing activities as described in this agreement, the Sponsor must submit to RCO evidence of completion of the appropriate cultural resource review process and receive from RCO a Notice to Proceed. RCO will withhold reimbursement of development or restoration expenditures until this requirement is met. For acquisition projects, final payment will be withheld until evidence of cultural resources review is provided. Construction started without a Notice to Proceed will be considered a breach of contract. All cultural resources work must meet reporting guidelines outlined by the Department of Archaeology and Historic Preservation and Section 106 of the National Historic Preservation Act. AGREEMENT CONTACTS The parties will provide all written communications and notices under this Agreement to either or both the mail address and/or the email address listed below: Sponsor Proiect Contact RCO Contact Angie Feser Dan Haws Director of Parks Parks and Recreation Dept. Natural Resources Building 121 5th Ave N PO Box 40917 Edmonds, WA 98020 Olympia, WA 98504-0917 angie.feser@edmondswa.gov dan.haws@rco.wa.gov These addresses and contacts shall be effective until receipt by one party from the other of a written notice of any change. Unless otherwise provided for in this Agreement, decisions relating to the Agreement must be made by the Authorized Representative/Agent, who may or may not be the Project Contact for purposes of notices and communications. ENTIRE AGREEMENT This Agreement, with all amendments and attachments, constitutes the entire Agreement of the parties. No other understandings, oral or otherwise, regarding this Agreement shall exist or bind any of the parties. EFFECTIVE DATE Unless otherwise provided for in this Agreement, this Agreement, for Project 20-1296, shall become effective and binding on the date signed by both the sponsor and the RCO's authorized representative, whichever is later (Effective Date). Reimbursements for eligible and allowable costs incurred within the period of performance identified in the PERIOD OF PERFORMANCE Section are allowed only when this Agreement is fully executed and an original is received by RCO. The Sponsor has read, fully understands, and agrees to be bound by all terms and conditions as set forth in this Agreement and the STANDARD TERMS AND CONDITIONS OF THE RCO GRANT AGREEMENT. The signators listed below represent and warrant their authority to bind the parties to this Agreement. RCO: 20-1296 Revision Date: 6/1/2021 Packet Pg. 7 City of Edmonds By: Name (printed): Title: Date: State of Washington Recreation and Conservation Office On behalf of the Recreation and Conservation Funding Board (RCFB or funding board) By: Megan Duffy Director Recreation and Conservation Office Date: Pre -approved as to form: f. By: r' Date: 06/01 /2021 Assistant Attorney General RCO: 20-1296 Revision Date: 6/1/2021 Packet Pg. 8 .4 WASHINGTON 57ATE 'I Recreation and Conservation Office RCO Grant Agreem Project Sponsor: City of Edmonds Project Title: Marina Beach Park Redevelopment Project Number: 20-1296D Approval Date: 06/30/2021 Eligible Scope Activities ELIGIBLE SCOPE ACTIVITIES Project Metrics State Funding Grant - RCO ALEA Other Monetary Funding Appropriation - Local Development Metrics Worksite #1, Marina Beach Park Buildings and Structures Construct / install restroom Number of restrooms: Select the restroom type General Site Improvements Develop circulation paths or access routes Enter length of circulation paths and routes by surface type: Concrete Crushed rock Lighting provided (yes/no): Develop viewpoint Number of designated viewpoints: Select the viewpoint structures: 2 new, 0 renovated Restroom 13766 144 Yes 2 new, 2 renovated Benches/seating, Other, Viewing platform Seat wall Habitat enhancement Acres of the habitat enhancement area : 0.73 Acres of wetland created: 0.00 Wetland acres restored / enhanced: 0.00 Linear feet of stream bank / shoreline restored or enhanced : 620 Install fencing/barriers Install general site structures Select one or more of the sheltered structures included in the project: None Select one or more of the surface structures included in the project: Plazas, Seating wall Install lighting (general security) Number of general security lights installed: 6 Install signs/kiosk Number of kiosks: 0 new, 0 renovated Number of interpretive signs/displays: 7 new, 0 renovated Number of permanent entrance signs: 1 new, 0 renovated Number of electronic signs: 0 new, 0 renovated Project involves installation of informational signs (yes/no): Yes Install site furnishings Landscaping improvements RCO: 20-1296 Revision Date: 6/1/2021 Packet Pg. 9 Acres of landscaped area : 1.78 Select the landscape features: Grass/turf, Groundcover, Native vegetation, Trees/shrubs Parking and Roads Parking development Number of vehicle parking stalls: 0 new, 58 renovated Number of vehicle with trailer parking stalls: 0 new, 0 renovated Number of accessible parking stalls: Vehicle 4 Select the parking surfaces : Asphalt Select the parking enhancements: Curbs, Staging area, Striping, Wheel stops Play Areas Playground development Number of play areas: 1 new, 0 renovated Number of climbing walls/rocks: 0 new, 0 renovated Select the play area surface material type: Recycled rubber Site Preparation General site preparation Special Use Area Dog Park Square feet of dog park: 30429 Trails Trail development Miles of hard surfaced trail developed / renovated by surface type: Asphalt 0.00 Boardwalk 0.00 Concrete 0.00 Crushed stone 0.00 Other hard surface 0.00 Recycled materials 0.00 Resin based stabilized material 0.00 Soil Cement 0.00 Miles of natural surfaced trail developed / renovated by surface type: Natural surface 0.15 Select the trail structures : None Controls used for road / street crossings: No road / street crossings Trail bridge development Number of trail bridges: 2 new, 0 renovated Select the bridge types : Glulam Utilities Install communication utilities Select the communication utilities: Cable, Wireless internet Install power utilities Select the power utilities: General service connection, Transformers/panels Install sewage system Number of dump stations: 1 new, 0 renovated Select the sewer utilities: Sewer connection, Sewer line Install stormwater system Select the stormwater utilities: Drainage ditches, Stormwater retention ponds Install water system Select the water utilities: Water line, Water meter, Water system relocation RCO: 20-1296 Revision Date: 6/1/2021 Packet Pg. 10 Water Access Develop hand launch facilities Number of hand launches: Select the type of hand launch facility: Cultural Resources Cultural resources Permits Obtain permits Architectural & Engineering Architectural & Engineering (A&E) 1 new, 0 renovated Hard -surface access Ramp on parking lot roundabout RCO: 20-1296 Revision Date: 6/1/2021 Packet Pg. 11 .4 WASHINGTON 57ATE 'I Recreation and Conservation Office RCO Grant Agreem Project Sponsor: City of Edmonds Project Title: Marina Beach Park Redevelopment Project Milestones PROJECT MILESTONE REPORT Project Number: 20-1296D Approval Date: 06/30/2021 Complete Milestone Target Date Comments/Description Project Start 10/01/2021 Design Initiated 10/31/2021 Progress Report Due 12/31/2021 Progress Report Due 06/30/2022 Annual Project Billing Due 07/31/2022 Progress Report Due 12/31/2022 Progress Report Due 06/30/2023 Cultural Resources Complete 06/30/2023 Federal Nexus: Documentation of cultural resources compliance must be submitted to your grants manager, see special condition #1. Annual Project Billing Due 07/31/2023 60% Plans to RCO 10/31/2023 Applied for Permits 12/31/2023 Progress Report Due 12/31/2023 SEPA/NEPA Completed 02/28/2024 All Bid Docs/Plans to RCO 03/31/2024 Bid Awarded/Contractor Hired 04/30/2024 Construction Started 06/01/2024 Progress Report Due 06/30/2024 Annual Project Billing Due 07/31/2024 50% Construction Complete 08/31/2024 90% Construction Complete 11/30/2024 Construction Complete 12/31/2024 Funding Acknowl Sign Posted 12/31/2024 RCO Final Inspection 12/31/2024 Final Billing Due 02/01/2025 Final Report Due 02/15/2025 Agreement End Date 02/28/2025 RCO: 20-1296 Revision Date: 6/1/2021 Packet Pg. 12 J WASHINGTON STATE Recreation and Conservation Office RCO Grant Agreem Project Sponsor: City of Edmonds Project Number: 20-1296D Project Title: Marina Beach Park Redevelopment Approval Date: 06/30/2021 Standard Terms and Conditions of the Recreation and Conservation Office Table of Contents STANDARD TERMS AND CONDITIONS EFFECTIVE DATE....................................................................................................10 CITATIONS, HEADINGS AND DEFINITIONS............................................................................................................................10 PERFORMANCE BY THE SPONSOR........................................................................................................................................13 ASSIGNMENT.............................................................................................................................................................................13 RESPONSIBILITY FOR PROJECT.............................................................................................................................................13 INDEMNIFICATION.....................................................................................................................................................................13 INDEPENDENT CAPACITY OF THE SPONSOR.......................................................................................................................14 CONFLICT OF INTEREST..........................................................................................................................................................14 COMPLIANCE WITH APPLICABLE LAW...................................................................................................................................14 ARCHAEOLOGICAL AND CULTURAL RESOURCES...............................................................................................................15 RECORDS...................................................................................................................................................................................16 PROJECTFUNDING...................................................................................................................................................................16 PROJECT REIMBURSEMENTS.................................................................................................................................................17 RECOVERYOF PAYMENTS......................................................................................................................................................17 COVENANT AGAINST CONTINGENT FEES.............................................................................................................................17 INCOME (AND FEES) AND USE OF INCOME...........................................................................................................................18 PROCUREMENT REQUIREMENTS...........................................................................................................................................18 TREATMENT OF EQUIPMENT AND ASSETS...........................................................................................................................18 RIGHT OF INSPECTION.............................................................................................................................................................19 STEWARDSHIP AND MONITORING.........................................................................................................................................19 PREFERENCES FOR RESIDENTS............................................................................................................................................19 ACKNOWLEDGMENT AND SIGNS............................................................................................................................................19 PROVISIONS APPLYING TO DEVELOPMENT, MAINTENANCE, RENOVATION, AND RESTORATION PROJECTS ..........19 LONG-TERM OBLIGATIONS OF THE PROJECTS AND SPONSORS.....................................................................................20 CONSTRUCTION, OPERATION, USE, AND MAINTENANCE OF ASSISTED PROJECTS.....................................................20 ORDER OF PRECEDENCE........................................................................................................................................................21 LIMITATION OF AUTHORITY.....................................................................................................................................................21 WAIVEROF DEFAULT...............................................................................................................................................................21 APPLICATION REPRESENTATIONS — MISREPRESENTATIONS OR INACCURACY OR BREACH.....................................21 SPECIFICPERFORMANCE.......................................................................................................................................................21 TERMINATION AND SUSPENSION...........................................................................................................................................22 DISPUTEHEARING....................................................................................................................................................................23 ATTORNEYS' FEES....................................................................................................................................................................23 GOVERNING LAW/VENUE.........................................................................................................................................................23 SEVERABILITY...........................................................................................................................................................................23 END OF STANDARD TERMS AND CONDITIONS.....................................................................................................................23 RCO: 20-1296 Revision Date: 6/1/2021 Packet Pg. 13 STANDARD TERMS AND CONDITIONS EFFECTIVE DATE This document sets forth the Standard Terms and Conditions of the Recreation and Conservation Office as of 07/30/2021. CITATIONS, HEADINGS AND DEFINITIONS A. Any citations referencing specific documents refer to the current version on the effective date of this Agreement or the effective date of any amendment thereto. B. Headings used in this Agreement are for reference purposes only and shall not be considered a substantive part of this Agreement. C. Definitions. As used throughout this Agreement, the following terms shall have the meaning set forth below: Agreement, terms of the Agreement, or project agreement — The document entitled "RCO GRANT AGREEMENT" accepted by all parties to the present project and transaction, including without limitation the Standard Terms and Conditions of the RCO Grant Agreement, all exhibits, attachments, addendums, amendments, and applicable manuals, and any intergovernmental agreements, and/or other documents that are incorporated into the Agreement subject to any limitations on their effect under this Agreement. applicable manual(s), manual — A manual designated in this Agreement to apply as terms of this Agreement, subject (if applicable) to substitution of the "RCO director" for the term "board" in those manuals where the project is not approved by or funded by the referenced board, or a predecessor to the board. applicable WAC(s) — Designated chapters or provisions of the Washington Administrative Code that apply by their terms to the type of grant in question or are deemed under this Agreement to apply as terms of the Agreement, subject to substitution of the "RCO director" for the term "board" or "agency" in those cases where the RCO has contracted to or been delegated to administer the grant program in question. applicant — Any party, prior to becoming a Sponsor, who meets the qualifying standards/eligibility requirements for the grant application or request for funds in question. application — The documents and other materials that an applicant submits to the RCO to support the applicant's request for grant funds; this includes materials required for the "Application" in the RCO's automated project information system, and other documents as noted on the application checklist including but not limited to legal opinions, maps, plans, evaluation presentations and scripts. Authorized Representative/Agent — A Sponsor's agent (employee, political appointee, elected person, etc.) authorized to be the signatory of this Agreement and any amendments requiring a Sponsor's signature. This person has the signature authority to bind the Sponsor to this Agreement, grant, and project. C.F.R. — Code of Federal Regulations completed project or project completion — The status of a project when all of the following have occurred: • The grant funded project has been inspected by the RCO and the RCO has determined that all scopes of work to implement the project have been completed satisfactorily. • A final project report is submitted to and accepted by RCO. • Any needed amendments to the Agreement have been entered by the Sponsor and RCO and have been delivered to the RCO. • A final reimbursement request has been delivered to and paid by RCO. • Documents affecting property rights (including RCO's as may apply) and any applicable notice of grant, have been recorded (as may apply). contractor — An entity that receives a contract from a Sponsor related to performance of work or another obligation under this Agreement. conversion — A conversion occurs 1) when facilities acquired, developed, renovated or restored within the project area are changed to a use other than that for which funds were approved, without obtaining prior written formal RCO or board approval, 2) when property interests are conveyed to a third party not otherwise eligible to receive grants in the program from which funding was approved without obtaining prior written formal RCO or board approval, or 3) when obligations to operate and maintain the funded property are not complied with after reasonable opportunity to cure. RCO: 20-1296 Revision Date: 6/1/2021 Packet Pg. 14 Cultural Resources — Archaeological or historic archaeological sites, historic buildings/structures, and cultural or sacred places. development project — A project that results in the construction of, or work resulting in, new elements, including but not limited to structures, facilities, and/or materials to enhance outdoor recreation resources. A development project may also involve activities that redevelop or renovate an existing facility, and these may occur exclusively in the project or in combination with new construction. For projects in the Boating Facilities Program, the term "development project" includes all of the above and may also include those activities that are defined as maintenance in 50 C.F.R 86. director — The chief executive officer of the Recreation and Conservation Office or that person's designee. effective date — The date when the signatures of all parties to this agreement are present in the agreement. equipment — Tangible personal property (including information technology systems) having a useful service life of more than one year and a per -unit acquisition cost which equals or exceeds the lesser of the capitalization level established by the Sponsor or $5,000 (2 C.F.R. § 200.33 (2013)). funding board or board — The Washington State Recreation and Conservation Funding Board, or the Washington State Salmon Recovery Funding Board. Or both as may apply. Funding Entity — the entity that approves the project that is the subject to this Agreement. grant program — The source of the grant funds received. May be an account in the state treasury, or a grant category within a larger grant program, or a federal source. long-term compliance period — The term of years, beginning on the end date of the agreement, when long-term obligations exist for the Sponsor. The start date and end date of the compliance period may also be prescribed by RCO per the Agreement. long-term obligations — Sponsor's obligations after the project end date, as specified in the Agreement and manuals and other exhibits as may apply. landowner agreement — An agreement that is required between a Sponsor and landowner for projects located on land not owned, or otherwise controlled, by the Sponsor. match or matching share — The portion of the total project cost provided by the Sponsor. milestone — An important event with a defined date to track an activity related to implementation of a funded project and monitor significant stages of project accomplishment. Office — Means the Recreation and Conservation Office or RCO. pass -through entity — A non -Federal entity that provides a subaward to a subrecipient to carry out part of a Federal program (2 C. F. R. § 200.74 (2013)). If this Agreement is a federal subaward, RCO is the pass -through entity. period of performance — The period beginning on the project start date and ending on the project end date. pre -agreement cost — A project cost incurred before the period of performance. primary Sponsor — The Sponsor who is not a secondary Sponsor and who is specifically identified in the Agreement as the entity to which RCO grants funds to and authorizes and requires to administer the grant. Administration includes but is not limited to acting as the fiscal agent for the grant (e.g. requesting and accepting reimbursements, submitting reports). Primary Sponsor includes its officers, employees, agents and successors. project — The undertaking that is funded by this Agreement either in whole or in part with funds administered by RCO. project area - A geographic area that delineates a grant assisted site which is subject to project agreement requirements. project completion or completed project — The status of a project when all of the following have occurred • The grant funded project has been inspected by the RCO and the RCO has determined that all scopes of work to implement the project have been completed satisfactorily. • A final project report is submitted to and accepted by RCO. • Any needed amendments to the Agreement have been entered by the Sponsor and RCO and have been delivered to the RCO. • A final reimbursement request has been delivered to and paid by RCO. RCO: 20-1296 Revision Date: 6/1/2021 Packet Pg. 15 • Documents affecting property rights (including RCO's as may apply) and any applicable notice of grant, have been recorded (as may apply). project cost — The total allowable costs incurred under this Agreement and all required match share and voluntary committed matching share, including third -party contributions (see also 2 C.F.R. § 200.83 (2013) for federally funded projects). project end date — The specific date identified in the Agreement on which the period of performance ends, as may be changed by amendment. This date is not the end date for any long-term obligations. project start date — The specific date identified in the Agreement on which the period of performance starts. RCFB — Recreation and Conservation Funding Board RCO — Recreation and Conservation Office — The state agency that administers the grant that is the subject of this Agreement. RCO includes the director and staff. RCW — Revised Code of Washington reimbursement — RCO's payment of funds from eligible and allowable costs that have already been paid by the Sponsor per the terms of the Agreement. renovation project — A project intended to improve an existing site or structure in order to increase its useful service life beyond current expectations or functions. This does not include maintenance activities to maintain the facility for its originally expected useful service life. secondary Sponsor — One of two or more Sponsors who is not a primary Sponsor. Only the primary Sponsor may be the fiscal agent for the project. Sponsor — A Sponsor is an organization that is listed in and has signed this Agreement. Sponsor Authorized Representative/Agent — A Sponsor's agent (employee, political appointee, elected person, etc.) authorized to be the signatory of this Agreement and any amendments requiring a Sponsor signature. This person has the signature authority to bind the Sponsor to this Agreement, grant, and project. subaward — Funds allocated to the RCO from another organization, for which RCO makes available to or assigns to another organization via this Agreement. Also, a subaward may be an award provided by a pass -through entity to a subrecipient for the subrecipient to carry out part of any award received by the pass -through entity. It does not include payments to a contractor or payments to an individual that is a beneficiary of a federal or other program. A subaward may be provided through any form of legal agreement, including an agreement that the pass -through entity considers a contract. Also see 2 C.F.R. § 200.92 (2013). For federal subawards, a subaward is for the purpose of carrying out a portion of a Federal award and creates a federal assistance relationship with the subrecipient (2 C.F.R. § 200.330 (2013)). If this Agreement is a federal subaward, the subaward amount is the grant program amount in the Project Funding Section. subrecipient — Subrecipient means an entity that receives a subaward. For non-federal entities receiving federal funds, a subrecipient is an entity that receives a subaward from a pass -through entity to carry out part of a federal program; but does not include an individual that is a beneficiary of such program. A subrecipient may also be a recipient of other federal awards directly from a federal awarding agency (2 C.F.R. § 200.93 (2013)). If this Agreement is a federal subaward, the Sponsor is the subrecipient. tribal consultation — Outreach, and consultation with one or more federally recognized tribes (or a partnership or coalition or consortium of such tribes, or a private tribal enterprise) whose rights will or may be significantly affected by the proposed project. This includes sharing with potentially -affected tribes the scope of work in the grant and potential impacts to natural areas, natural resources, and the built environment by the project. It also includes responding to any tribal request from such tribes and considering tribal recommendations for project implementation which may include not proceeding with parts of the project, altering the project concept and design, or relocating the project or not implementing the project, all of which RCO shall have the final approval of. useful service life — Period during which a built asset, equipment, or fixture is expected to be useable for the purpose it was acquired, installed, developed, and/or renovated, or restored per this Agreement. WAC — Washington Administrative Code. RCO: 20-1296 Revision Date: 6/1/2021 Packet Pg. 16 PERFORMANCE BY THE SPONSOR The Sponsor shall undertake the project as described in this Agreement, and in accordance with the Sponsor's proposed goals and objectives described in the application or documents submitted with the application, all as finally approved by the RCO (to include any RCO approved changes or amendments thereto). All submitted documents are incorporated by this reference as if fully set forth herein. Timely completion of the project and submission of required documents, including progress and final reports, is important. Failure to meet critical milestones or complete the project, as set out in this Agreement, is a material breach of the Agreement. ASSIGNMENT Neither this Agreement, nor any claim arising under this Agreement, shall be transferred or assigned by the Sponsor without prior written approval of the RCO. RESPONSIBILITY FOR PROJECT While RCO administers the grant that is the subject of this Agreement, the project itself remains the sole responsibility of the Sponsor. The RCO and Funding Entity (if different from the RCO) undertakes no responsibilities to the Sponsor, or to any third party, other than as is expressly set out in this Agreement. The responsibility for the implementation of the project is solely that of the Sponsor, as is the responsibility for any claim or suit of any nature by any third party related in any way to the project. When a project has more than one Sponsor, any and all Sponsors are equally responsible for the project and all post -completion stewardship responsibilities and long-term obligations unless otherwise stated in this Agreement. The RCO, its employees, assigns, consultants and contractors, and members of any funding board or advisory committee or other RCO grant review individual or body, have no responsibility for reviewing, approving, overseeing or supervising design, construction, or safety of the project and leaves such review, approval, oversight and supervision exclusively to the Sponsor and others with expertise or authority. In this respect, the RCO, its employees, assigns, consultants and contractors, and any funding board or advisory committee or other RCO grant review individual or body will act only to confirm at a general, lay person, and nontechnical level, solely for the purpose of project eligibility and payment and not for safety or suitability, that the project apparently is proceeding or has been completed as per the Agreement. INDEMNIFICATION The Sponsor shall defend, indemnify, and hold the State and its officers and employees harmless from all claims, demands, or suits at law or equity arising in whole or in part from the actual or alleged acts, errors, omissions or negligence in connection with this Agreement (including without limitation all work or activities thereunder), or the breach of any obligation under this Agreement by the Sponsor or the Sponsor's agents, employees, contractors, subcontractors, or vendors, of any tier, or any other persons for whom the Sponsor may be legally liable. Provided that nothing herein shall require a Sponsor to defend or indemnify the State against and hold harmless the State from claims, demands or suits based solely upon the negligence of the State, its employees and/or agents for whom the State is vicariously liable. Provided further that if the claims or suits are caused by or result from the concurrent negligence of (a) the Sponsor or the Sponsor's agents or employees, and (b) the State, or its employees or agents the indemnity obligation shall be valid and enforceable only to the extent of the Sponsor's negligence or its agents, or employees. As part of its obligations provided above, the Sponsor specifically assumes potential liability for actions brought by the Sponsor's own employees or its agents against the State and, solely for the purpose of this indemnification and defense, the Sponsor specifically waives any immunity under the state industrial insurance law, RCW Title 51. Sponsor's waiver of immunity under this provision extends only to claims against Sponsor by Indemnitee RCO, and does not include, or extend to, any claims by Sponsor's employees directly against Sponsor. Sponsor shall ensure that any agreement relating to this project involving any contractors, subcontractors and/or vendors of any tier shall require that the contracting entity indemnify, defend, waive RCW 51 immunity, and otherwise protect the State as provided herein as if it were the Sponsor. This shall not apply to a contractor or subcontractor is solely donating its services to the project without compensation or other substantial consideration. The Sponsor shall also defend, indemnify, and hold the State and its officers and employees harmless from all claims, demands, or suits at law or equity arising in whole or in part from the alleged patent or copyright infringement or other allegedly improper appropriation or use of trade secrets, patents, proprietary information, know-how, copyright rights or inventions by the Sponsor or the Sponsor's agents, employees, contractors, subcontractors or vendors, of any tier, or any other persons for whom the Sponsor may be legally liable, in performance of the work under this Agreement or arising out of any use in connection with the Agreement of methods, processes, designs, information or other items furnished or communicated to the State, its agents, officers and employees pursuant to the Agreement. Provided, this indemnity shall not RCO: 20-1296 Revision Date: 6/1/2021 Packet Pg. 17 apply to any alleged patent or copyright infringement or other allegedly improper appropriation or use of trade secrets, patents, proprietary information, know-how, copyright rights or inventions resulting from the States, its agents', officers' and employees' failure to comply with specific written instructions regarding use provided to the State, its agents, officers and employees by the Sponsor, its agents, employees, contractors, subcontractors or vendors, of any tier, or any other persons for whom the Sponsor may be legally liable. The funding board and RCO are included within the term State, as are all other agencies, departments, boards, councils, committees, divisions, bureaus, offices, societies, or other entities of state government. INDEPENDENT CAPACITY OF THE SPONSOR The Sponsor and its employees or agents performing under this Agreement are not officers, employees or agents of the RCO or Funding Entity. The Sponsor will not hold itself out as nor claim to be an officer, employee or agent of the RCO or the Funding Entity, or of the state of Washington, nor will the Sponsor make any claim of right, privilege or benefit which would accrue to an employee under RCW 41.06. The Sponsor is responsible for withholding and/or paying employment taxes, insurance, or deductions of any kind required by federal, state, and/or local laws. CONFLICT OF INTEREST Notwithstanding any determination by the Executive Ethics Board or other tribunal, RCO may, in its sole discretion, by written notice to the Sponsor terminate this Agreement if it is found after due notice and examination by RCO that there is a violation of the Ethics in Public Service Act, RCW 42.52; or any similar statute involving the Sponsor in the procurement of, or performance under, this Agreement. In the event this Agreement is terminated as provided herein, RCO shall be entitled to pursue the same remedies against the Sponsor as it could pursue in the event of a breach of the Agreement by the Sponsor. The rights and remedies of RCO provided for in this clause shall not be exclusive and are in addition to any other rights and remedies provided by law or this Agreement. COMPLIANCE WITH APPLICABLE LAW In implementing the Agreement, the Sponsor shall comply with all applicable federal, state, and local laws (including without limitation all applicable ordinances, codes, rules, and regulations). Such compliance includes, without any limitation as to other applicable laws, the following laws: A. Nondiscrimination Laws. The Sponsor shall comply with all applicable federal, state, and local nondiscrimination laws and/or policies, including but not limited to: the Americans with Disabilities Act; Civil Rights Act; and the Age Discrimination Employment Act (if applicable). In the event of the Sponsor's noncompliance or refusal to comply with any nondiscrimination law or policy, the Agreement may be rescinded, cancelled, or terminated in whole or in part, and the Sponsor may be declared ineligible for further grant awards from the RCO or Funding Entity. The Sponsor is responsible for any and all costs or liability arising from the Sponsor's failure to so comply with applicable law. Except where a nondiscrimination clause required by a federal funding agency is used, the Sponsor shall insert the following nondiscrimination clause in each contract for construction of this project: "During the performance of this contract, the contractor agrees to comply with all federal and state nondiscrimination laws, regulations and policies." B. Secular Use of Funds. No funds awarded under this grant may be used to pay for any religious activities, worship, or instruction, or for lands and facilities for religious activities, worship, or instruction. Religious activities, worship, or instruction may be a minor use of the grant supported recreation and conservation land or facility. C. Wages and Job Safety. The Sponsor agrees to comply with all applicable laws, regulations, and policies of the United States and the State of Washington or other jurisdiction which affect wages and job safety. The Sponsor agrees when state prevailing wage laws (RCW 39.12) are applicable, to comply with such laws, to pay the prevailing rate of wage to all workers, laborers, or mechanics employed in the performance of any part of this contract, and to file a statement of intent to pay prevailing wage with the Washington State Department of Labor and Industries as required by RCW 39.12.40. The Sponsor also agrees to comply with the provisions of the rules and regulations of the Washington State Department of Labor and Industries. 1) Pursuant to RCW 39.12.040(1)(a), all contractors and subcontractors shall submit to Sponsor a statement of intent to pay prevailing wages if the need to pay prevailing wages is required by law. If a contractor or subcontractor intends to pay other than prevailing wages, it must provide the Sponsor with an affirmative statement of the contractor's or subcontractor's intent. Unless required by law, the Sponsor is not required to investigate a statement regarding prevailing wage provided by a contractor or subcontractor. 2) Exception, Service Organizations of Trail and Environmental Projects (RCW 79A.35.130). If allowed by state and federal law and rules, participants in conservation corps programs offered by a nonprofit organization affiliated with a national service organization established under the authority of the national and community RCO: 20-1296 Revision Date: 6/1/2021 Packet Pg. 18 service trust act of 1993, P.L. 103-82, are exempt from provisions related to rates of compensation while performing environmental and trail maintenance work provided: (1) The nonprofit organization must be registered as a nonprofit corporation pursuant to RCW 24.03; (2) The nonprofit organization's management and administrative headquarters must be located in Washington; (3) Participants in the program must spend at least fifteen percent of their time in the program on education and training activities; and (4) Participants in the program must receive a stipend or living allowance as authorized by federal or state law. Participants are exempt from provisions related to rates of compensation only for environmental and trail maintenance work conducted pursuant to the conservation corps program. D. Restrictions on Grant Use. No part of any funds provided under this grant shall be used, other than for normal and recognized executive -legislative relationships, for publicity or propaganda purposes, or for the preparation, distribution, or use of any kit, pamphlet, booklet, publication, radio, television, or video presentation designed to support or defeat legislation pending before the U.S. Congress or any state legislature. No part of any funds provided under this grant shall be used to pay the salary or expenses of any Sponsor, or agent acting for such Sponsor, related to any activity designed to influence legislation or appropriations pending before the U.S. Congress or any state legislature. E. Debarment and Certification. By signing the Agreement with RCO, the Sponsor certifies that neither it nor its principals nor any other lower tier participant are presently debarred, suspended, proposed for debarment, declared ineligible or voluntarily excluded from participation in this transaction by Washington State Labor and Industries. Further, the Sponsor agrees not to enter into any arrangements or contracts related to this Agreement with any party that is on Washington State Department of Labor and Industries' "Debarred Contractor List." ARCHAEOLOGICAL AND CULTURAL RESOURCES A. Project Review. RCO facilitates the review of projects for potential impacts to archaeology and cultural resources, except as those listed below. The Sponsor shall follow RCO guidance and directives to assist it with such review as may apply. 1) Projects occurring on State/Federal Lands: Archaeological and cultural resources compliance for projects occurring on State or Federal Agency owned or managed lands, will be the responsibility of the respective agency, regardless of sponsoring entity type. Prior to ground disturbing work or alteration of a potentially historic or culturally significant structure, or release of final payments on an acquisition, the Sponsor must provide RCO all documentation acknowledging and demonstrating that the applicable archaeological and cultural resources responsibilities of such state or federal landowner or manager has been conducted. B. Termination. RCO retains the right to terminate a project due to anticipated or actual impacts to archaeology and cultural resources. C. Notice To Proceed. No work shall commence in the project area until RCO has provided a notice of cultural resources completion. RCO may require on -site monitoring for impacts to archaeology and cultural resources during any demolition, construction, land clearing, restoration, or repair work, and may direct that work stop to minimize, mitigate, or avoid impacts to archaeology and cultural resource impacts or concerns. All cultural resources requirements for non ground disturbing projects (such as acquisition or planning projects) must be met prior to final reimbursement. D. Compliance and Indemnification. At all times, the Sponsor shall take reasonable action to avoid, minimize, or mitigate adverse effects to archaeological and historic resources in the project area, and comply with any RCO direction for such minimization and mitigation. All federal or state cultural resources requirements under Governor's Executive Order 21-02 and the National Historic Preservation Act, and the State Environmental Policy Act and the National Environmental Policy Act, and any local laws that may apply, must be completed prior to the start of any work on the project site. The Sponsor must agree to indemnify and hold harmless the State of Washington in relation to any claim related to historical or cultural artifacts discovered, disturbed, or damaged due to the project funded under this Agreement. Sponsor shall comply with RCW 27.53, RCW 27.44.055, and RCW 68.50.645, and all other applicable local, state, and federal laws protecting cultural resources and human remains. E. Costs associated with project review and evaluation of archeology and cultural resources are eligible for reimbursement under this agreement. Costs that exceed the budget grant amount shall be the responsibility of the Sponsor Inadvertent Discovery Plan. The Sponsor shall request, review, and be bound by the RCO Inadvertent Discovery Plan, and: 1) Keep the IDP at the project site. 2) Make the IDP readily available to anyone working at the project site. 3) Discuss the IDP with staff and contractors working at the project site. 4) Implement the IDP when cultural resources or human remains are found at the project site. RCO: 20-1296 Revision Date: 6/1/2021 Packet Pg. 19 F. Discovery 1) If any archaeological or historic resources are found while conducting work under this Agreement, the Sponsor shall immediately stop work and notify RCO, the Department of Archaeology and Historic Preservation at (360) 586-3064, and any affected Tribe, and stop any activity that may cause further disturbance to the archeological or historic resources. 2) If any human remains are found while conducting work under this Agreement, Sponsor shall immediately stop work and notify the local Law Enforcement Agency or Medical Examiner/Coroner's Office, and then RCO, all in the most expeditious manner, and stop any activity that may cause disturbance to the remains. Sponsor shall secure the area of the find will and protect the remains from further disturbance until the State provides a new notice to proceed. a) Any human remains discovered shall not be touched, moved, or further disturbed unless directed by RCO or the Department of Archaeology and Historic Preservation (DAHP). b) The county medical examiner/coroner will assume jurisdiction over the human skeletal remains and make a determination of whether those remains are forensic or non -forensic. If the county medical examiner/coroner determines the remains are non -forensic, then they will report that finding to the Department of Archaeology and Historic Preservation (DAHP) who will then take jurisdiction over the remains. The DAHP will notify any appropriate cemeteries and all affected tribes of the find. The State Physical Anthropologist will make a determination of whether the remains are Indian or Non - Indian and report that finding to any appropriate cemeteries and the affected tribes. The DAHP will then handle all consultation with the affected parties as to the future preservation, excavation, and disposition of the remains. RECORDS A. Digital Records. If requested by RCO, the Sponsor must provide a digital file(s) of the project property and funded project site in a format specified by the RCO. B. Maintenance and Retention. The Sponsor shall maintain books, records, documents, data and other records relating to this Agreement and performance of the services described herein, including but not limited to accounting procedures and practices which sufficiently and properly reflect all direct and indirect costs of any nature expended in the performance of this Agreement. Sponsor shall retain such records for a period of nine years from the date RCO deems the project complete, as defined in the PROJECT REIMBURSEMENTS Section. If any litigation, claim or audit is started before the expiration of the nine (9) year period, the records shall be retained until all litigation, claims, or audit findings involving the records have been resolved. C. Access to Records and Data. At no additional cost, the records relating to the Agreement, including materials generated under the Agreement, shall be subject at all reasonable times to inspection, review or audit by RCO, personnel duly authorized by RCO, the Office of the State Auditor, and federal and state officials so authorized by law, regulation or agreement. This includes access to all information that supports the costs submitted for payment under the grant and all findings, conclusions, and recommendations of the Sponsor's reports, including computer models and methodology for those models. D. Public Records. Sponsor acknowledges that the RCO is subject to RCW 42.56 and that this Agreement and any records Sponsor submits or has submitted to the State shall be a public record as defined in RCW 42.56. RCO administers public records requests per WAC 286-06 and 420-04 (which ever applies). Additionally, the Sponsor agrees to disclose any information in regards to the expenditure of that funding as if the project sponsor were subject to the requirements of chapter 42.56 RCW. By submitting any record to the State, Sponsor understands that the State may be requested to disclose or copy that record under the state public records law, currently codified at RCW 42.56. The Sponsor warrants that it possesses such legal rights as are necessary to permit the State to disclose and copy such document to respond to a request under state public records laws. The Sponsor hereby agrees to release the State from any claims arising out of allowing such review or copying pursuant to a public records act request, and to indemnify against any claims arising from allowing such review or copying and pay the reasonable cost of state's defense of such claims. PROJECT FUNDING A. Authority. This Agreement and funding is made available to Sponsor through the RCO. B. Additional Amounts. The RCO or Funding Entity shall not be obligated to pay any amount beyond the dollar amount as identified in this Agreement, unless an additional amount has been approved in advance by the RCO director and incorporated by written amendment into this Agreement. C. Before the Agreement. No expenditure made, or obligation incurred, by the Sponsor before the project start date shall be eligible for grant funds, in whole or in part, unless specifically provided for by the RCO director, such as a RCO: 20-1296 Revision Date: 6/1/2021 Packet Pg. 20 2.1.b waiver of retroactivity or program specific eligible pre -Agreement costs. For reimbursements of such costs, this Agreement must be fully executed and an original received by RCO. The dollar amounts identified in this Agreement may be reduced as necessary to exclude any such expenditure from reimbursement. D. After the Period of Performance. No expenditure made, or obligation incurred, following the period of performance shall be eligible, in whole or in part, for grant funds hereunder. In addition to any remedy the RCO or Funding Entity may have under this Agreement, the grant amounts identified in this Agreement shall be reduced to exclude any such expenditure from participation. PROJECT REIMBURSEMENTS A. Reimbursement Basis. This Agreement is administered on a reimbursement basis per WAC 286-13 and/or 420-12, whichever has been designated to apply. Only the primary Sponsor may request reimbursement for eligible and allowable costs incurred during the period of performance. The primary Sponsor may request reimbursement only after (1) this Agreement has been fully executed and (2) the Sponsor has remitted payment to its vendors. RCO will authorize disbursement of project funds only on a reimbursable basis at the percentage as defined in the PROJECT FUNDING Section. Reimbursement shall not be approved for any expenditure not incurred by the Sponsor, or for a donation used as part of its matching share. RCO does not reimburse for donations. All reimbursement requests must include proper documentation of expenditures as required by RCO. B. Reimbursement Request Frequency. The primary Sponsor is required to submit a reimbursement request to RCO, at a minimum for each project at least once a year for reimbursable activities occurring between July 1 and June 30 or as identified in the milestones. Sponsors must refer to the most recent applicable RCO manuals and this Agreement regarding reimbursement requirements. C. Compliance and Payment. The obligation of RCO to pay any amount(s) under this Agreement is expressly conditioned on strict compliance with the terms of this Agreement and other agreements between RCO and the Sponsor. D. Conditions for Payment of Retainage. RCO reserves the right to withhold disbursement of the total amount of the grant to the Sponsor until the following has occurred: 1) RCO has accepted the project as a completed project, which acceptance shall not be unreasonably withheld. 2) On -site signs are in place (if applicable); Any other required documents and media are complete and submitted to RCO;Grant related fiscal transactions are complete, and 3) RCO has accepted a final boundary map of the project area for which the Agreement terms will apply in the future. RECOVERY OF PAYMENTS A. Recovery for Noncompliance. In the event that the Sponsor fails to expend funds under this Agreement in accordance with state and federal laws, and/or the provisions of the Agreement, fails to meet its percentage of the project total, and/or fails to comply with any of the terms and conditions of the Agreement, RCO reserves the right to recover grant award funds in the amount equivalent to the extent of noncompliance in addition to any other remedies available at law or in equity. B. Return of Overpayments. The Sponsor shall reimburse RCO for any overpayment or erroneous payments made under the Agreement. Repayment by the Sponsor of such funds under this recovery provision shall occur within 30 days of demand by RCO. Interest shall accrue at the rate of twelve percent (12%) per annum from the time the Sponsor received such overpayment. Unless the overpayment is due to an error of RCO, the payment shall be due and owing on the date that the Sponsor receives the overpayment from the RCO. If the payment is due to an error of RCO, it shall be due and owing 30 days after demand by RCO for refund. COVENANT AGAINST CONTINGENT FEES The Sponsor warrants that no person or selling agent has been employed or retained to solicit or secure this Agreement on an agreement or understanding for a commission, percentage, brokerage or contingent fee, excepting bona fide employees or bona fide established agents maintained by the Sponsor for the purpose of securing business. RCO shall have the right, in the event of breach of this clause by the Sponsor, to terminate this Agreement and to be reimbursed by Sponsor for any grant funds paid to Sponsor (even if such funds have been subsequently paid to an agent), without liability to RCO or, in RCO's discretion, to deduct from the Agreement grant amount or consideration or recover by other means the full amount of such commission, percentage, brokerage or contingent fee. RCO: 20-1296 Revision Date: 6/1/2021 Packet Pg. 21 INCOME (AND FEES) AND USE OF INCOME See WAC 286-13-110 for additional requirements for projects funded from the RCFB. A. Compatible source. The source of any income generated in a funded project or project area must be compatible with the funding source and the Agreement and any applicable manuals, RCWs, and WACs. B. Use of Income. Subject to any limitations contained in applicable state or federal law and applicable rules and policies, income or fees generated at a project work site (including entrance, utility corridor permit, cattle grazing, timber harvesting, farming, rent, franchise fees, ecosystem services, carbon sequestration, etc.) during or after the reimbursement period cited in the Agreement, must be used to offset: 1) The Sponsor's matching resources; 2) The project's total cost; 3) The expense of operation, maintenance, stewardship, monitoring, and/or repair of the facility or program assisted by the grant funding; 4) The expense of operation, maintenance, stewardship, monitoring, and/or repair of other similar units in the Sponsor's system; 5) Capital expenses for similar acquisition and/or development and renovation; and/or 6) Other purposes explicitly approved by RCO or otherwise provided for in this agreement. C. Fees. User and/or other fees may be charged in connection with land acquired or facilities developed, maintained, renovated, or restored and shall be consistent with the: 1) Grant program laws, rules, and applicable manuals; 2) Value of any service(s) furnished; 3) Value of any opportunities furnished; and 4) Prevailing range of public fees in the state for the activity involved. PROCUREMENT REQUIREMENTS A. Procurement Requirements. If the Sponsor has, or is required to have, a procurement process that follows applicable state and/or federal law or procurement rules and principles, it must be followed, documented, and retained. If no such process exists, the Sponsor must follow these minimum procedures: 1) Publish a notice to the public requesting bids/proposals for the project; 2) Specify in the notice the date for submittal of bids/proposals; 3) Specify in the notice the general procedure and criteria for selection; and 4) Sponsor must contract or hire from within its bid pool. If bids are unacceptable the process needs to be repeated until a suitable bid is selected. 5) Comply with the same legal standards regarding unlawful discrimination based upon race, gender, ethnicity, sex, or sex -orientation that are applicable to state agencies in selecting a bidder or proposer. Alternatively, Sponsor may choose a bid from a bidding cooperative if authorized to do so. This procedure creates no rights for the benefit of third parties, including any proposers, and may not be enforced or subject to review of any kind or manner by any entity other than the RCO. Sponsors may be required to certify to the RCO that they have followed any applicable state and/or federal procedures or the above minimum procedure where state or federal procedures do not apply. TREATMENT OF EQUIPMENT AND ASSETS Equipment shall be used and managed only for the purpose of this Agreement, unless otherwise provided herein or in the applicable manuals, or approved by RCO in writing. A. Discontinued Use. Equipment obtained under this Agreement shall remain in the possession of the Sponsor for the duration of the project, or RULES of applicable grant assisted program. When the Sponsor discontinues use of the RCO: 20-1296 Revision Date: 6/1/2021 Packet Pg. 22 equipment for the purpose for which it was funded, RCO may require the Sponsor to deliver the equipment to RCO, or to dispose of the equipment according to RCO published policies. B. Loss or Damage. The Sponsor shall be responsible for any loss or damage to equipment. .4W:kt07Alkt;4]=C611161 1 The Sponsor shall provide right of access to the project to RCO, or any of its officers, or to any other authorized agent or official of the state of Washington or the federal government, at all reasonable times, in order to monitor and evaluate performance, long-term obligations, compliance, and/or quality assurance under this Agreement. If a landowner agreement or other form of control and tenure limits access to the project area, it must include (or be amended to include) the RCO's right to inspect and access lands acquired or developed with this funding assistance. STEWARDSHIP AND MONITORING Sponsor agrees to perform monitoring and stewardship functions as stated in the applicable WACs and manuals, this Agreement, or as otherwise directed by RCO consistent with the existing laws and applicable manuals. Sponsor further agrees to utilize, where applicable and financially feasible, any monitoring protocols recommended by the RCO; provided that RCO does not represent that any monitoring it may recommend will be adequate to reasonably assure project performance or safety. It is the sole responsibility of the Sponsor to perform such additional monitoring as may be adequate for such purposes. PREFERENCES FOR RESIDENTS Sponsors shall not express a preference for users of grant assisted projects on the basis of residence (including preferential reservation, membership, and/or permit systems) except that reasonable differences in admission and other fees may be maintained on the basis of residence. Fees for nonresidents must not exceed twice the fee imposed on residents. Where there is no fee for residents but a fee is charged to nonresidents, the nonresident fee shall not exceed the amount that would be imposed on residents at comparable state or local public facilities. ACKNOWLEDGMENT AND SIGNS A. Publications. The Sponsor shall include language which acknowledges the funding contribution of the applicable grant program to this project in any release or other publication developed or modified for, or referring to, the project during the project period and in the future. B. Signs. 1) During the period of performance through the period of long-term obligation, the Sponsor shall post openly visible signs or other appropriate media at entrances and other locations on the project area that acknowledge the applicable grant program's funding contribution, unless waived by the director; and 2) During the period of long-term obligation, the Sponsor shall post openly visible signs or other appropriate media at entrances and other locations to notify the public of the availability of the site for reasonable public access. C. Ceremonies. The Sponsor shall notify RCO no later than two weeks before a dedication ceremony for this project. The Sponsor shall verbally acknowledge the applicable grant program's funding contribution at all dedication ceremonies and in all advertisements and mailings thereof, and any and all of its related digital media publications. PROVISIONS APPLYING TO DEVELOPMENT, MAINTENANCE, RENOVATION, AND RESTORATION PROJECTS The following provisions shall be in force: A. Operations and Maintenance. Properties, structures, and facilities developed, maintained, or operated with the assistance of money granted per this Agreement and within the project area shall be built, operated, and maintained according to applicable regulations, laws, building codes, and health and public safety standards to assure a reasonably safe condition and to prevent premature deterioration. It is the Sponsor's sole responsibility to ensure the same are operated and maintained in a safe and operable condition. The RCO does not conduct safety inspections or employ or train staff for that purpose. B. Document Review and Approval. Prior to commencing construction or finalizing the design, the Sponsor agrees to submit one copy of all construction and restoration plans and specifications to RCO for review solely for compliance with the scope of work to be identified in the Agreement. RCO does not review for, and disclaims any responsibility to review for safety, suitability, engineering, compliance with code, or any matters other than the scope so identified. Although RCO staff may provide tentative guidance to a Sponsor on matters related to site accessibility by persons with a disability, it is the Sponsor's responsibility to confirm that all legal requirements for accessibility are met even if RCO: 20-1296 Revision Date: 6/1/2021 Packet Pg. 23 the RCO guidance would not meet such requirements. 1) Change orders that impact the amount of funding or changes to the scope of the project as described to and approved by the RCO must receive prior written approval of the RCO. C. Control and Tenure. The Sponsor must provide documentation that shows appropriate tenure and term (such as long-term lease, perpetual or long-term easement, or perpetual or long-term fee simple ownership, or landowner agreement or interagency agreement for the land proposed for construction, renovation, or restoration. The documentation must meet current RCO requirements identified in this Agreement as of the effective date of this Agreement unless otherwise provided in any applicable manual, RCW, WAC, or as approved by the RCO. D. Use of Best Management Practices. Sponsors are encouraged to use best management practices including those developed as part of the Washington State Aquatic Habitat Guidelines (AHG) Program. AHG documents include "Integrated Streambank Protection Guidelines", 2002; "Land Use Planning for Salmon, Steelhead and Trout: A land use planner's guide to salmonid habitat protection and recovery", 2009", "Protecting Nearshore Habitat and Functions in Puget Sound", 2010; "Stream Habitat Restoration Guidelines", 2012; "Water Crossing Design Guidelines", 2013; and "Marine Shoreline Design Guidelines", 2014. These documents, along with new and updated guidance documents, and other information are available on the AHG Web site. Sponsors are also encouraged to use best management practices developed by the Washington Invasive Species Council (WISC) described in "Reducing Accidental Introductions of Invasive Species" which is available on the WISC Web site. E. At no time shall the Sponsor design, construct, or operate this grant funded project in a way that unreasonably puts the public, itself, or others at risk of injury or property damage. The Sponsor agrees and acknowledges that the Sponsor is solely responsible for safety and risk associated with the project, that RCO does not have expertise, capacity, or a mission to review, monitor, or inspect for safety and risk, that no expectation exists that RCO will do so, and that RCO is in no way responsible for any risks associated with the project. LONG-TERM OBLIGATIONS OF THE PROJECTS AND SPONSORS A. Long -Term Obligations. This section applies to completed projects only. B. Perpetuity. For acquisition, development, and restoration projects, or a combination thereof, unless otherwise allowed by applicable manual, policy, program rules, or this Agreement, or approved in writing by RCO. The RCO requires that the project area continue to function for the purposes for which these grant funds were approved, in perpetuity. C. Conversion. The Sponsor shall not at any time convert any real property (including any interest therein) or facility acquired, developed, renovated, and/ or restored pursuant to this Agreement, unless provided for in applicable statutes, rules, and policies. Conversion includes, but is not limited to, putting such property (or a portion of it) to uses other than those purposes for which funds were approved or transferring such property to another entity without prior approval via a written amendment to the Agreement. All real property or facilities acquired, developed, renovated, and/or restored with funding assistance shall remain in the same ownership and in public use/access status in perpetuity unless otherwise expressly provided in the Agreement or applicable policies or unless a transfer or change in use is approved by the RCO through an amendment. Failure to comply with these obligations is a conversion. Further, if the project is subject to operation and or maintenance obligations, the failure to comply with such obligations, without cure after a reasonable period as determined by the RCO, is a conversion. Determination of whether a conversion has occurred shall be based upon all terms of the Agreement, and all applicable state of federal laws or regulation. 1) When a conversion has been determined to have occurred, the Sponsor shall remedy the conversion as set forth in this Agreement (with incorporated documents) and as required by all applicable policies, manuals, WACs and laws that exist at the time the remedy is implemented or the right to the remedy is established by a court or other decision -making body, and the RCO may pursue all remedies as allowed by the Agreement or law. CONSTRUCTION, OPERATION, USE, AND MAINTENANCE OF ASSISTED PROJECTS The following provisions shall be in force for this agreement: A. Property and facility operation and maintenance. Sponsor must ensure that properties or facilities assisted with the grant funds, including undeveloped sites, are built, operated, used, and maintained: 1) According to applicable federal, state, and local laws and regulations, including public health standards and building codes; 2) In a reasonably safe condition for the project's intended use; RCO: 20-1296 Revision Date: 6/1/2021 Packet Pg. 24 3) Throughout its estimated useful service life so as to prevent undue deterioration; 4) In compliance with all federal and state nondiscrimination laws, regulations and policies. B. Open to the public. Unless otherwise specifically provided for in the Agreement, and in compliance with applicable statutes, rules, and applicable WACs and manuals, facilities must be open and accessible to the general public, and must: 1) Be constructed, maintained, and operated to meet or exceed the minimum requirements of the most current guidelines or rules, local or state codes, Uniform Federal Accessibility Standards, guidelines, or rules, including but not limited to: the International Building Code, the Americans with Disabilities Act, and the Architectural Barriers Act, as amended and updated. 2) Appear attractive and inviting to the public except for brief installation, construction, or maintenance periods. 3) Be available for appropriate use by the general public at reasonable hours and times of the year, according to the type of area or facility, unless otherwise stated in RCO manuals or, by a decision of the RCO director in writing. Sponsor shall notify the public of the availability for use by posting and updating that information on its website and by maintaining at entrances and/or other locations openly visible signs with such information. ORDER OF PRECEDENCE This Agreement is entered into, pursuant to, and under the authority granted by applicable federal and state laws. The provisions of the Agreement shall be construed to conform to those laws. In the event of a direct and irreconcilable conflict between the terms of this Agreement and any applicable statute, rule, or policy or procedure, the conflict shall be resolved by giving precedence in the following order: A. Federal law and binding executive orders; B. Code of federal regulations; C. Terms and conditions of a grant award to the state from the federal government; D. Federal grant program policies and procedures adopted by a federal agency that are required to be applied by federal law; E. State Constitution, RCW, and WAC; F. Agreement Terms and Conditions and Applicable Manuals; G. Applicable deed restrictions, and/or governing documents. LIMITATION OF AUTHORITY Only RCO's Director or RCO's delegate authorized in writing (delegation to be made prior to action) shall have the authority to alter, amend, modify, or waive any clause or condition of this Agreement; provided that any such alteration, amendment, modification, or waiver of any clause or condition of this Agreement is not effective or binding unless made as a written amendment to this Agreement and signed by the RCO Director or delegate. WAIVER OF DEFAULT Waiver of any default shall not be deemed to be a waiver of any subsequent default. Waiver or breach of any provision of the Agreement shall not be deemed to be a waiver of any other or subsequent breach and shall not be construed to be a modification of the terms of the Agreement unless stated to be such in writing, signed by the director, or the director's designee, and attached as an amendment to the original Agreement. APPLICATION REPRESENTATIONS — MISREPRESENTATIONS OR INACCURACY OR BREACH The Funding Entity (if different from RCO) and RCO rely on the Sponsor's application in making its determinations as to eligibility for, selection for, and scope of, funding grants. Any misrepresentation, error or inaccuracy in any part of the application may be deemed a breach of this Agreement. SPECIFIC PERFORMANCE RCO may, at it's discretion, enforce this Agreement by the remedy of specific performance, which means Sponsors' completion of the project and/or its completion of long-term obligations as described in this Agreement. However, the remedy RCO: 20-1296 Revision Date: 6/1/2021 Packet Pg. 25 of specific performance shall not be the sole or exclusive remedy available to RCO. No remedy available to the RCO shall be deemed exclusive. The RCO may elect to exercise any, a combination of, or all of the remedies available to it under this Agreement, or under any provision of law, common law, or equity, including but not limited to seeking full or partial repayment of the grant amount paid and damages. U40LYill►/_1%11t;6]M-111►U]KIT-1»►6--1107ill The RCO requires strict compliance by the Sponsor with all the terms of this Agreement including, but not limited to, the requirements of the applicable statutes, rules, and RCO policies, and with the representations of the Sponsor in its application for a grant as finally approved by RCO. For federal awards, notification of termination will comply with 2 C.F.R. § 200.340. A. For Cause. 1) The RCO director may suspend or terminate the obligation to provide funding to the Sponsor under this Agreement: a) If the Sponsor breaches any of the Sponsor's obligations under this Agreement; b) If the Sponsor fails to make progress satisfactory to the RCO director toward completion of the project by the completion date set out in this Agreement. Included in progress is adherence to milestones and other defined deadlines; or c) If the primary and secondary Sponsor(s) cannot mutually agree on the process and actions needed to implement the project; 2) Prior to termination, the RCO shall notify the Sponsor in writing of the opportunity to cure. If corrective action is not taken within 30 days or such other time period that the director approves in writing, the Agreement may be terminated. In the event of termination, the Sponsor shall be liable for damages or other relief as authorized by law and/or this Agreement. 3) RCO reserves the right to suspend all or part of the Agreement, withhold further payments, or prohibit the Sponsor from incurring additional obligations of funds during the investigation of any alleged breach and pending corrective action by the Sponsor, or a decision by the RCO to terminate the Contract. B. For Convenience. Except as otherwise provided in this Agreement, RCO may, by ten (10) days written notice, beginning on the second day after the mailing, terminate this Agreement, in whole or in part when it is in the best interest of the state. If this Agreement is so terminated, RCO shall be liable only for payment required under the terms of this Agreement prior to the effective date of termination. A claimed termination for cause shall be deemed to be a "Termination for Convenience" if it is determined that: 1) The Sponsor was not in default; or 2) Failure to perform was outside Sponsor's control, fault or negligence. C. Rights and Remedies of the RCO. 1) The rights and remedies of RCO provided in this Agreement are not exclusive and are in addition to any other rights and remedies provided by law. 2) In the event this Agreement is terminated by the director, after any portion of the grant amount has been paid to the Sponsor under this Agreement due to Sponsor's breach of the Agreement or other violation of law, the director may require that any amount paid be repaid to RCO for redeposit into the account from which the funds were derived. However, any repayment shall be limited to the extent repayment would be inequitable and represent a manifest injustice in circumstances where the project will fulfill its fundamental purpose for substantially the entire period of performance and of long-term obligation. D. Non Availability of Funds. The obligation of the RCO to make payments is contingent on the availability of state and federal funds through legislative appropriation and state allotment. If amounts sufficient to fund the grant made under this Agreement are not appropriated to RCO for expenditure for this Agreement in any biennial fiscal period, RCO shall not be obligated to pay any remaining unpaid portion of this grant unless and until the necessary action by the Legislature or the Office of Financial Management occurs. If RCO participation is suspended under this section for a continuous period of one year, RCO's obligation to provide any future funding under this Agreement shall terminate. Termination of the Agreement under this section is not subject to appeal by the Sponsor. 1) Suspension: The obligation of the RCO to manage contract terms and make payments is contingent upon the state appropriating state and federal funding each biennium. In the event the state is unable to appropriate such funds by the first day of each new biennium RCO reserves the right to suspend the Agreement, with ten (10) days written notice, until such time funds are appropriated. Suspension will mean all work related to the contract must cease until such time funds are obligated to RCO and the RCO provides RCO: 20-1296 Revision Date: 6/1/2021 Packet Pg. 26 notice to continue work. 2) No Waiver. The failure or neglect of RCO to require strict compliance with any term of this Agreement or to pursue a remedy provided by this Agreement or by law shall not act as or be construed as a waiver of any right to fully enforce all rights and obligations set forth in this Agreement and in applicable state or federal law and regulations. DISPUTE HEARING Except as may otherwise be provided in this Agreement , when a dispute arises between the Sponsor and the RCO, which cannot be resolved, either party may request a dispute hearing according to the process set out in this section. Either party's request for a dispute hearing must be in writing and clearly state: A. The disputed issues; B. The relative positions of the parties; C. The Sponsor's name, address, project title, and the assigned project number. In order for this section to apply to the resolution of any specific dispute or disputes, the other party must agree in writing that the procedure under this section shall be used to resolve those specific issues. The dispute shall be heard by a panel of three persons consisting of one person chosen by the Sponsor, one person chosen by the director, and a third person chosen by the two persons initially appointed. If a third person cannot be agreed on, the persons chosen by the Sponsor and director shall be dismissed and an alternate person chosen by the Sponsor, and one by the director shall be appointed and they shall agree on a third person. This process shall be repeated until a three person panel is established. Any hearing under this section shall be informal, with the specific processes to be determined by the disputes panel according to the nature and complexity of the issues involved. The process may be solely based on written material if the parties so agree. The disputes panel shall be governed by the provisions of this Agreement in deciding the disputes. The parties shall be bound by the majority decision of the dispute panelists, unless the remedy directed by that panel is beyond the authority of either or both parties to perform, as necessary, or is otherwise unlawful. Request for a disputes hearing under this section by either party shall be delivered or mailed to the other party. The request shall be delivered or mailed within thirty (30) days of the date the requesting party has received notice of the action or position of the other party which it wishes to dispute. The written agreement to use the process under this section for resolution of those issues shall be delivered or mailed by the receiving party to the requesting party within thirty (30) days of receipt by the receiving party of the request. All costs associated with the implementation of this process shall be shared equally by the parties. ATTORNEYS'FEES In the event of litigation or other action brought to enforce contract terms, each party agrees to bear its own costs and attorneys' fees. GOVERNING LAW/VENUE This Agreement shall be construed and interpreted in accordance with the laws of the State of Washington. In the event of a lawsuit involving this Agreement, venue shall be in Thurston County Superior Court if legally proper; otherwise venue shall be in the Superior Court of a county where the project is situated, if venue there is legally proper, and if not, in a county where venue is legally proper. The Sponsor, by execution of this Agreement acknowledges the jurisdiction of the courts of the State of Washington and agrees to venue as set forth above. SEVERABILITY The provisions of this Agreement are intended to be severable. If any term or provision is illegal or invalid for any reason whatsoever, such illegality or invalidity shall not affect the validity of the remainder of the Agreement. END OF STANDARD TERMS AND CONDITIONS This is the end of the Standard Terms and Conditions of the Agreement. RCO: 20-1296 Revision Date: 6/1/2021 Packet Pg. 27 2.2 City Council Agenda Item Meeting Date: 12/14/2021 September 2021 Quarterly 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 September 2021 Quarterly Financial Report Attachments: Complete September 2021 Quarterly Report Jan -Sept 2021 P&L Packet Pg. 28 2.2.a INSIDE THIS ISSUE: Revenues By Fund Summary Expenditures By Fund Summary General Fund Revenues Expenditures By Fund Detail Gen. Fund Depart- ment Expenditures Summary of Operating Funds: Revenues 1 This report is a summary of the City's preliminary operating results for the three quarters ended September 30,2021. Revenue Update: 2 As the coronavirus pandemic contin- ues, more people have been vaccinat- ed against COVID-19, and govern- 3 ment-provided stimulus plans have contributed to a significant economic recovery nationwide. Our regional 6 economy, including our City, contin- ues to exceed expectations. Howev- er, not enough people have been vac- cinated to suc- 12 cessfully Slow CASE COUNT HEAT MAP (SEPTEMBER 19, 2021 - OC70SER 2, 20211 the pandemic, and as a result a Investment Portfolio 32 new "Delta vari- ant" is becoming Fund Balance prevalent. Overview 34 Right. Cases and hospitalizations are once again increasing, and authorities now fear that COVID will have lasting impacts to our lives far beyond the current year. Nine month Gen- eral Fund reve- nues of $30.3 million are 9% ahead of budg- et. The largest contributor to this is from sales tax collections that are $1.6 mil- lion ahead of this time last year, and $1.2 million ahead of budget. Due to a current- ly strong local and regional economy, virtu- ally all tax col- I E lections are ahead of last year's pace, as well as ahead of budget. (page 21.) Revenues by Category: General Fund revenues for the nine months ended September 30, 2021 are higher than 2020 in all categories. Gen- eral Fund revenues to date exceed reve- nues for the same period last year by $3.3 million, or 12%. o E MLHq LTEC 51i0FI0MI9i Y� CWK MONW)E SULTAN EDMOHDS 71IPMEXt,KLL woUowear _ -,r Case Distribution September 19 - October 2, 2021 Preliminary Financial Management Report as of September Packet Pg. 29 Summary of Operating Funds: Expenditures General Fund ex- penditures for nine stol months are $232,506 Top: greater than this timesport Construction of Civ- last year, which is 7% I is Field continues, under the bud eted g with completion anticipated for late amount. 2022 or early 202 " R footprint 0 General Fund expens- es by sub -fund and line item categories are on page 24 and expenses by depart- ment are on pages 31- 32. Every department in the General Fund i is reasonably where expected after nine months, and the Gen- i* Ieral Fund as a whole z has spent 68% of its 1 annual budget. This same information can be found graphical form on pages 8-16. Elections were held on August 3,with three City Council seats up for grabs. The November elec- tion brought a change in two Council seats, with Will Chen displac- ing Luke Distelhorst in Position 2, and Neil Tibbott displac- ing Adrienne Fraley -Monillas in Posi- tion 3. in 34% of the annual expenditure budget for those funds. Special Revenue Funds during the Other City Highlights year have spent only 30% of their an- The Washington State Auditor's Office nual expense budget. This is ex- recently concluded the annual financial pected, as much of the underspending audit of the City. We intend to submit the comes from REET funds, which at City's audited annual report to the Gov- 75% of the way through the year have ernment Finance Officers Association for Ispent only 33% of their annual allot- consideration for the Certificate of ment. In addition, the City received Achievement for Excellence in Finan- $5,946,550 in American Rescue Plan cial Reporting. If successful, this would Act (ARPA) funds this summer, of be the eighth consecutive year we have which only $92K have been spent so earned this prestigious award. far. Additional Special IRevenue Fund ex- penditure information can be found on pages 125-26. ELECTION The total fund balance - for the General Fund I and Sub -funds at Sep20 - tember 30 is $16.0 mil- lion, or approximately is k Preliminary Financial Management Report as of September Packet Pg. 30 I 2.2.a I GENERAL FUND SUMMARY General Fund Revenues and Expenses (Rolling 24 months) Series5 Seriesl 10,000, 000 9,000,000 8,000,000 7,000,000 ' ; • ; • 6,000,000 • 5,000,000 • 4,000,000 3,000,000 _ 2,000, 00U t .0 , 1,000, 000 October January April July October January April July General Fund Tax Revenue (2015 through 2020) Sales Tax Property Tax EMS Tax Other Taxes 12,000, 000 10,000, 000 8,000,000 _ _ 6,000,000 4,000, 000 2,000,000 2015 2016 2017 2018 2019 2020 General Fund Tax Revenue (2021 YTD) 9,000,000 $7,479,695 8,000,000 7,000,000 $5,917,666 $5,935,118 6,000,000 5,000,000 4,000,000 3,000,000 2 333 433 2,000,000 1,000,000 Sales Tax Property Tax EMS Tax Other Taxes O CL am w v c c ii L yd+ L fC 7 CI N O N L a U) 1 I Packet Pg. 31 I 2.2.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 28,113,466 9.75% September 27,881,561 2,265,406 30,286,676 8.63% 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 Budget Forecast Monthly Budget Forecast YTD Actuals Variance 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 3,453,870 118.43% September 1,849,736 268,522 3,818,929 106.46% 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. 2 Packet Pg. 32 1 I 2.2.a I SALES TAX SUMMARY Sales Tax Analysis By Category Current Period: September 2021 Year -to -Date Total $7,479,695 Health & Personal Care, $195,380 Construction Trade, $1,117,165 Accodation, $24,105 Clothing and Accessories, $244,580 Communications, $182,1/ Wholesale Trade,, $277,885 Amusement es, ie, $30,603 Food Stores, $255,661 ing, $94,167 Others, $180,843 Eating & Drinking, $740,906 Annual Sales Tax Revenue 10,000,000 8,000,000 $8,406,296 $8,452,715 $8,317,046 7 395 114 $7,479,695 $6,741,838 $6,905,122 6,000,000 4,000,000 2,000, 000 0 201 2017 2018 2019 2020 YTD 2021 wr kim 3 Packet Pg. 33 I 2.2.a I City of Edmonds, WA Monthly Revenue Summary -Sales and Use Tax 2021 Sales and Use Tax Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance % 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 6,634,250 19.58% September 6,288,480 740,565 7,479,695 18.94% 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 10,000,000 9,000,000 8,000,000 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 -"- 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 23,415 512,233 12.75% September 475,121 20,822 535,887 12.79% October 498,594 23,472 November 537,295 38,702 December 595,000 57,705 *The monthly budget forecast columns are based on a five-year average. O C. d w C C LL L d R 7 CY F N O N L �C G d Q. d 4 Packet Pg. 34 I 2.2.a I City of Edmonds, WA Monthly Revenue Summary -Telephone Utility Tax 2021 Telephone Utility Tax Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals 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 57,554 365,431 -27.13% September 557,882 56,382 391,086 -29.90% 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 Year Budget -*-- Prior Year City of Edmonds, WA Monthly Revenue Summary -Electric Utility Tax 2021 Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals January $ February March April May June July August September October November December 179,984 $ 379,889 546,637 730,293 873,813 997,568 1,114,337 1,230,154 1,342,671 1,453,976 1,576,729 1,710,000 179,984 $ 192,356 199,905 367,328 166,748 537,433 183,656 721,208 143,520 872,875 123,755 987,183 116,769 1,105,355 115,816 1,217,532 112,517 1,330,863 111,305 122,753 133,271 6.87 -3.31 -1.68 -1.24 -0.11 -1.04 -0.81 -1.03 -0.88 Electric Utility Tax 1,zsuu,uuu 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 -*-- Current Year Budget � Prior Year *The monthly budget forecast columns are based on a five-year average. O C d w O C C M L d R 7 CY F N O N L �C G d la. d Cn 5 Packet Pg. 35 I 2.2.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 6,057,803 5.75% September 6,831,863 1,103,343 7,158,105 4.78% 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 3,819,514 -1.56% September 4,263,771 383,706 4,201,629 -1.46% October 4,604,458 340,687 November 4,988,465 384,006 December 5,316,477 328,012 *The monthly budget forecast columns are based on a five-year average. O C. d C C LL L d R 7 CY F N O tV L CD XI G d Q. d Cn 0 Packet Pg. 36 1 I 2.2.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 5,974,891 -3.33% September 7,065,967 884,974 6,845,543 -3.12% October 7,769,759 703,792 November 8,630,384 860,626 December 9,319,928 689,544 Unmeter Sewer Sales 10,000,000 9,000,000 8,000,000 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 � Current Year Budget � Prior Year *The monthly budget forecast columns are based on a five-year average. O Q d U C M C LL i d Ls t4 7 N O N L a) E d Q U) 7 Packet Pg. 37 ■ 2.2.a City of Edmonds, WA Monthly Expenditure Report -General Fund 2021 General Fund Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals 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 27,848,489 -7.86% September 33,657,349 3,432,539 31,332,012 -6.91% October 37,442,814 3,785,464 November 41,528,072 4,085,259 December 45,978,718 4,450,646 Non -Departmental General Fund ,000,000 ,000,000 16,000,000 12,000,000 8,000,000 4,000,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC --P--Current Year Budget —Prior Year City of Edmonds, WA Monthly Expenditure Report -Non -Departmental 2021 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 8,115,624 -7.51% September 9,513,240 739,062 8,838,355 -7.09% October 10,425,754 912,513 November 11,547,839 1,122,086 December 12,881,593 1,333,754 Non -Departmental 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 --O— Current Year Budget — Prior Year *The monthly budget forecast columns are based on a five-year average. O C. d w C C LL L d R 7 CY F N O N L �C G d Q. d Packet Pg. 38 I 2.2.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 47,494 219,652 -25.23% September 333,076 39,315 247,315 -25.75% 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 29,494 221,858 -3.74% September 259,088 28,607 249,093 -3.86% 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 --0-CurrentYeaz Budget •PriorYeaz *The monthly budget forecast columns are based on a five-year average. O C. d w C C LL L d R 7 CY F N O N L �C G d Q. d 9 Packet Pg. 39 I 2.2.a I City of Edmonds, WA Monthly Expenditure Report -Human Resources 2021 Human Resources Cumulative Budget Forecast Monthly 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 63,843 462,324 -12.52% September 598,547 70,057 506,717 -15.34% October 664,032 65,485 November 731,681 67,649 December 837,176 105,495 City of Edmonds, WA Monthly Expenditure Report -Municipal Court 2021 Municipal Court 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 97,626 749,313 -1.49% September 855,256 94,594 857,840 0.30% October 954,530 99,275 November 1,047,855 93,324 December 1,166,183 118,328 Municipal Court 1,200,000 1,000,000 800,000 600,000 400,000 200,000 200,00 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC --"-CurrentYeaz Budget -m-PriorYear *The monthly budget forecast columns are based on a five-year average. O C. d w C C LL L d R 7 CY F N O N L �C G d Q. d 10 Packet Pg. 40 I 2.2.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 55,056 366,310 -5.48% September 434,722 47,170 427,478 -1.67% 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 -0-- 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 67,234 408,783 -20.14% September 567,756 55,862 444,121 -21.78% October 625,324 57,568 November 692,090 66,766 December 757,055 64,965 City Clerk 800,000 -.00001 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 *The monthly budget forecast columns are based on a five-year average. O C. tv w C C LL L d R 7 CY F N O N L �C G tv Q. d 11 Packet Pg. 41 I 2.2.a I City of Edmonds, WA Monthly Expenditure Report -Technology Rental Fund 2021 Technology Rental Fund Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals 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 92,695 642,362 -20.36% September 902,103 95,490 711,971 -21.08% 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 Yeaz Budget -d­ Prior Year City of Edmonds, WA Monthly Expenditure Report -Administrative Services 2021 Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals 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 86,191 875,083 15.70% September 853,460 97,152 990,749 16.09% October 943,512 90,052 November 1,030,441 86,929 December 1,118,378 87,937 Administrative Services 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 1 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC -0-- Current Yeaz Budget - Prior Year *The monthly budget forecast columns are based on a five-year average. O C. d 2 U C O C LL L d R 7 CY F N O N L �C G d Q. d 12 Packet Pg. 42 I 2.2.a I City of Edmonds, WA Monthly Expenditure Report -City Attorney 2021 City Attorney Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals January $ 78,040 $ 78,040 $ 69,941 -10.38% February 156,080 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 78,040 562,309 -9.93% September 702,360 78,040 632,249 -9.98% 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 Yeaz Budget Prior Yeaz City of Edmonds, WA Monthly Expenditure Report -Police 2021 Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals 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 7,550,794 -3.84% September 8,847,063 994,377 8,445,438 -4.54% October 9,934,749 1,087,687 November 11,184,244 1,249,495 December 12,217,071 1,032,827 Police 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 Yeaz Budget �Prior Year *The monthly budget forecast columns are based on a five-year average. O C. d 2 C O C LL L d R 7 CY F N O N L �C G d Q. d 13 Packet Pg. 43 I 2.2.a I City of Edmonds, WA Monthly Expenditure Report -Development Services 2021 Development Services Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals 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 1,960,572 -15.07% September 2,606,786 298,227 2,183,294 -16.25% 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 --o-Current Yeaz Budget -d­ Prior Year City of Edmonds, WA Monthly Expenditure Report -Parks & Recreation 2021 Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals 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 2,760,446 -12.64% September 3,607,041 447,196 3,252,343 -9.83% October 3,989,956 382,916 November 4,323,317 333,361 December 4,729,281 405,964 Parks & Recreation 4,000,000 3,500,000 11500,000 1,000,000 500,000 I row'- JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC -*-- Current Yeaz Budget -0-- Prior Year *The monthly budget forecast columns are based on a five-year average. O C. d C C LL L d R 7 CY F N O N L �C G d Q. d 14 Packet Pg. 44 I 2.2.a I City of Edmonds, WA Monthly Expenditure Report -Public Works Administration 2021 Public Works Administration Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals 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 42,490 337,783 -1.55% September 385,406 42,305 378,963 -1.67% October 426,793 41,387 November 468,729 41,936 December 512,253 43,524 Facilities Maintenance 600,000 Public Works Administration 500,000 400,000 300,000 200,000 1 OQ,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 -Facilities Maintenance 2021 Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals 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 1,445,505 2.16% September 1,622,246 207,305 1,840,452 13.45% October 1,898,737 276,491 November 2,125,911 227,174 December 2,442,899 316,988 Facilities Maintenance 11,000,000 500,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC -0-- Current Yeaz Budget -0-- Prior Year *The monthly budget forecast columns are based on a five-year average. O C. d C C LL L d R 7 CY F N O N L �C G d Q. d 15 Packet Pg. 45 I 2.2.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 1,770,434 -5.29% September 2,101,156 231,848 1,985,684 -5.50% 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 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. O C. d w O C <C C M L d R 7 CY F N O N L �C G d Q. d v 16 Packet Pg. 46 I 2.2.a I INVESTMENT PORTFOLIO SUMMARY City of Edmonds Investment Portfolio Detail As of September 30, 2021 Years Agency/ Investment Purchase to Par Market Maturity Coupon Issuer Type Price Maturity Value Value Date Rate Grant Cnty WA FFCB Energy Northw est Energy Northw est Mason & Kitsap Cnty WA Grant Cnty WA Grant Cnty WA Seattle WA Muni FHLB First Financial - ECA Kent WA Spokane County WA First Financial - Waterfront Center Bonds Bonds Bonds Bonds Bonds Bonds Bonds Bonds Bonds CD Bonds Bonds CD TOTAL SECURITIES Washington State Local Gov't Investment Pool Snohomish County Local Gov't Investment Pool Kent WA, 2% Mason & Kitsap Cnty WA, 5% Grant Cnty P WA, 15% FFCB, FHLB, Energy 12% 12% Northwest, 10% TOTAL PORTFOLIO 410,553 0.25 405,000 406,563 01/01/22 1.79% 1,998,548 0.70 2,000,000 2,025,818 06/14/22 1.88% 1,466,077 0.75 1,345,000 1,393,891 07/01/22 5.00% 260,748 0.75 250,000 255,145 07/01/22 2.95% 948,084 1.17 855,000 902,324 12/01/22 5.00% 1,517,955 1.25 1,500,000 1,522,080 01/01/23 1.54% 576,332 1.25 520,000 550,940 01/01/23 5.00% 2,224,500 1.34 2,000,000 2,127,940 02/01/23 5.00% 1,996,590 2.01 2,000,000 1,998,864 10/05/23 0.22% 2,803,516 2.13 2,803,516 2,803,516 11/15/23 2.08% 286,648 2.17 250,000 275,548 12/01/23 5.00% 259,075 3.17 250,000 261,300 12/01/24 2.10% 2,000,000 6.09 2,000,000 2,000,000 11/01/27 0.25% 16,748,624 1.77 16,178,516 16,523,929 23,629,895 23,629,895 Demand 0.09% 32,350,880 32,350,880 Demand 1.13% Issuer Diversification Seattle WA Muni, 12% First Financial - CD, 30% Spokane County WA, 2% $ 72,159,291 $ 72,504,703 Cash and Investment Balances Checki ng, (in $ Millions) $4.4 , 6% Bonds, $11.4, 15% CD-s, $4.8, 6 � State LGI $23.6, 31 County LGIP, $32.4, 42% O IZ d U C M C LL L d tC 7 a T- N O N N E d sZ N fn 17 Packet Pg. 47 I 2.2.a I INVESTMENT PORTFOLIO SUMMARY Annual Interest Income $1,400, 000 $1,236,875 $1,200,000 $1,000, 000 $947,931 $800,000 $779,607 $635,781 $600,000 423,799 $400,000 $200,000 $- 2016 7 2018 2019 2020 YTD 2021 18 Packet Pg. 48 I 2.2.a I Page 1 of 1 C ITY O F EDMO NDS REVENUES BY FUND - SUMMARY Fund 2021 Amended 9/30/2020 9/30/2021 Amount No. Title Budget Revenues Revenues Remaining %Receive 001 GENERAL FUND $ 42,450,777 $26,979,585 $ 30,286,676 $ 12,164,101 71 009 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 OQ. 104 DRUG ENFORCEMENT FUND 165,370 64,352 1,869 163,501 d 1 111 STREET FUND 1,722,360 1,324,391 1,318,882 403,478 77 112 COMBINED STREET CONST/IMPROVE 3,068,385 1,605,788 1,935,971 1,132,414 63 117 MUNICIPAL ARTS ACQUIS. FUND 165,060 32,521 29,657 135,403 C 18 118 MEMORIAL STREET TREE 270 437 508 (238) 188 L 120 HOTEL/MOTEL TAX REVENUE FUND 71,460 47,927 54,892 16,568 77 R 121 EMPLOYEE PARKING PERMIT FUND 25,240 11,889 12,365 12,875 49 CY 122 YOUTH SCHOLARSHIP FUND 1,390 292 537 853 39 v-- N 123 TOURISM PROMOTIONAL FUND/ARTS 24,000 16,575 19,861 4,139 83 N 125 REAL ESTATE EXCISE TAX 2 1 1,282,050 1,112,754 1,986,272 (704,222) 155 126 REAL ESTATE EXCISE TAX 1 1 1,285,240 1,106,850 1,975,448 (690,208) 154 E d 127 GIFT S CATALOG FUND 103,930 45,176 49,788 54,142 48 Q, d 130 CEMETERY MAINTENANCE/IMPROVEMT 179,800 111,789 199,874 (20,074) 111 Co 136 PARKSTRUST FUND 2,200 3,599 4,188 (1,988) 190 t O 137 CEMETERY MAINTENANCE TRUST FD 29,220 32,929 46,606 (17,386) 160 = d 138 SISTER CITY COMMISSION 10,120 2,750 2,776 7,344 27 140 BUSINESS IMPROVEMENT DISTRICT 79,239 63,142 65,585 13,654 83 L d 141 AFFORDABLE AND SUPPORTIVE HOUSING FUND 65,000 50,924 55,830 9,170 86 e0 142 EDMONDS RESCUE PLAN FUND 5,946,550 - 5,952,359 (5,809) 100 Cl 231 2012 LT GO DEBT SERVICE FUND 759,710 47,291 40,853 718,857 5 G 332 PARKS CAPITAL CONSTRUCTION FUND 1,392,520 1,399,359 438,755 953,765 32 L d 411 COMBINED UTILITY OPERATION - 31,765 5,880 (5,880) 0 M 421 WATER UTILITY FUND 10,299,357 7,479,807 8,118,880 2,180,477 79 d 422 STORM UTILITY FUND 2 6,265,225 4,582,015 5,283,056 982,169 84 d 423 SEWER/WWTP UTILITY FUND s 31,130,450 13,927,175 18,832,083 12,298,367 N 60 r 424 BOND RESERVE FUND 1,985,870 616,551 600,425 1,385,445 30 d 0. 511 EQUIPMENT RENTAL FUND 1,331,100 1,425,297 1,137,597 193,503 85 G 512 TECHNOLOGY RENTAL FUND 1,204,880 904,475 918,257 286,623 76 V 617 FIREMEN'S PENSION FUND 67,270 54,747 - 67,270 0 = d $ 111,421,673 $ 63,297,251 $ 79,378,380 $ 32,043,293 71 s 1 2021 REET revenues are $1,742,116 higher than 2020 revenues. 2 Difference primarily due to a Grant reimbursement in January 2021, as well as 2021 storm rate increase of 5% 3 Differences primarily due to WWTP billings to their partners in January 2021. 19 Packet Pg. 49 I 2.2.a I Page 1 of 1 CITY OF FAMO NDS EXPENDITURES BY FUND - SUMMARY Fund 2021 Amended 9/30/2020 9/30/2021 Amount No. Title Budget Expenditures Expenditures Remaining %Spent 001 GENERAL FUND $ 45,978,718 $ 31,099,506 $ 31,332,012 $ 14,646,706 689 009 LEOFF-MEDICAL INS. RESERVE 467,140 188,748 205,570 261,570 449 014 HISTORIC PRESERVATION GIFT FUND 5,900 - - 5,900 09 016 BUILDING MAINTENANCE FUND 210,222 - 210,222 09 017 MARSH RESTORATION & PRESERVATION FUND 20,000 16,149 3,851 819 C 018 EDMONDS HOMELESSNESS RESPONSE FUND 123,581 123,581 - 1009 019 EDMONDS OPIOID RESPONSE FUND 28,445 - 28,445 - 1009 <0 .5 104 DRUG ENFORCEMENT FUND 45,800 30,332 - 45,800 09 a 111 STREET FUND 2,187,430 1,555,484 1,575,701 611,729 729 E 112 COMBINED STREET CONST/IMPROVE 2,862,297 900,136 1,524,722 1,337,575 539 >% L 117 MUNICIPAL ARTS ACQUIS. FUND 236,880 20,200 32,215 204,665 149 � 120 HOTEL/MOTEL TAX REVENUE FUND 87,150 39,007 40,520 46,630 460, 7 121 EMPLOYEE PARKING PERMIT FUND 26,880 632 1,266 25,614 59 T- 122 YOUTH SCHOLARSHIP FUND 3,000 450 75 2,925 N 39 N 123 TOURISM PROMOTIONAL FUND/ARTS 29,900 3,509 - 29,900 09 125 REAL ESTATE EXCISE TAX 2 1,601,298 1,165,383 491,761 1,109,537 319 E 126 REAL ESTATE EXCISE TAX 1 2,053,911 1,245,824 731,742 1,322,169 d 369 Q. 127 GIFTS CATALOG FUND 100,900 64,883 33,470 67,430 339 CO) 130 CEMETERY MAINTENANCE/IMPROVEMT 200,998 133,042 152,725 48,273 769 r 136 PARKS TRUST FUND 50,000 - - 50,000 09 Q. 137 CEMETERY MAINTENANCE TRUST FUND 25,000 19,211 5,789 N 779 138 SISTER CITY COMMISSION 11,900 11 - 11,900 04 140 BUSINESS IMPROVEMENT DISTRICT 76,340 46,035 41,446 34,894 549 142 EDMONDS RESCUE PLAN FUND 5,946,550 816,165 91,666 5,854,884 7 29 (�J 231 2012 LT GO DEBT SERVICE FUND 759,700 47,291 40,853 718,847 59 N 0 332 PARKS CAPITAL CONSTRUCTION FUND 5,552,490 963,763 301,059 5,251,431 54 M 421 WATER UTILITYFUND 10,760,050 8,102,729 6,552,692 4,207,358 619 4) 4) 422 STORM UTILITY FUND 7,293,890 6,252,778 3,265,985 4,027,905 450, w 423 SEWER/WWTP UTILITY FUND 40,492,284 14,546,529 18,442,716 22,049,568 469 y N 424 BOND RESERVE FUND 1,985,870 616,542 600,417 1,385,453 309 4) r 511 EQUIPMENT RENTAL FUND 1,429,954 786,695 956,098 473,856 679 d 512 TECHNOLOGY RENTAL FUND 1,257,909 807,205 711,971 545,938 579 G 617 FIREMEN'S PENSION FUND 96,167 61,772 75,099 21,068 789 V $ 132,008,554 $ 69,494,651 $ 67,389,167 $ 64,619,387 51° 20 Packet Pg. 50 2.2.a Page 1 of 3 C TTY O F IDMO NDS REVENUES - GENERAL FUND 2021 Amended 9/30/2020 9/30/2021 Amount Title Budget Revenues Revenues Remaining %Received TAXES: 1 REAL PERSONAL / PROPERTY TAX 4 $ 10,936,400 $ 5,785,298 $ 5,917,666 $ 5,018,734 540i 2 EMSPROPERTYTAX4 4,137,031 2,258,817 2,333,433 1,803,598 560/ 3 VOTED PROPERTY TAX 500 26 4 496 10/ 4 LOCAL RETAIL SALESIUSE TAX 5 8,600,000 5,920,380 7,479,695 1,120,305 870/ 5 NATURAL GAS USE TAX 7,600 5,629 8,320 (720) 1090/ 6 1/10 SALES TAX LOCAL CRIM JUST 828,500 590,153 698,441 130,059 840r 7 ELECTRIC UTILITY TAX 1,710,000 1,316,801 1,330,863 379,137 780/ 8 GASUTILITYTAX 595,000 510,729 535,887 59,113 900/ 9 SOLID WASTE UTILITY TAX 364,000 275,790 271,128 92,872 740/ 10 WAT ER UT ILIT Y T AX 1,153,000 812,013 713,779 439,221 620/ 11 SEWER UTILITYTAX 894,600 574,385 684,749 209,851 770/ 12 ST ORMWAT ER UT ILIT Y T AX 471,900 386,876 420,688 51,212 890/ 13 T.V. CABLE UTILITY TAX 722,000 602,599 600,997 121,003 830r 14 TELEPHONE UTILITY TAX 723,000 528,163 391,086 331,914 540/ 15 PULLTABSTAX 55,200 37,754 58,459 (3,259) 1060/ 16 AMUSEMENT GAMES 350 449 143 207 410/ 17 LEASEHOLD EXCISE TAX 295,900 226,105 220,575 75,325 750/ 31,494,981 19,831,968 21,665,911 9,829,070 699 LICENSES AND PERMITS: 18 FIRE PERMITS -SPECIAL USE 19 POLICE - FINGERPRINTING 20 VENDING MACHINE/CONCESSION 21 FRANCHISE AGREEMENT -COMCAST 22 FRANCHISE FEE-EDUCATION/GOVERNMENT 23 FRANCHISE AGREEMENT-ZIPLY FIBER 24 OLYMPIC VIEW WATER DISTRICT FRANCHISE 25 GENERAL BUSINESS LICENSE 26 DEV SERV PERMIT SURCHARGE 27 RIGHT OF WAY FRANCHISE FEE 28 BUILDING STRUCTURE PERMITS 29 ANIMAL LICENSES 30 STREET AND CURB PERMIT 31 OT R NON -BUS LIC/PERMIT S INTERGOVERNMENTAL: 32 DOCKSIDE DRILLS GRANT REIMBURSE 33 DOJ 15-0404-0-1-754 - BULLET PROOF VEST 34 TARGET ZERO TEAMS GRANT 35 HIGH VISIBILITY ENFORCEMENT 36 CORONAVIRUS RELIEF FUND 2 37 WA STATE TRAFFIC COMM GRANT 38 DOC FAC ROOFING 39 WA STATE ART COMMISSION 2021-003-CD 40 STATE GRANTS- BUDGET ONLY 41 PUD PRIVILEDGE TAX 42 2022-2023 BIENNIUM ONE-TIME ALLOCATION 43 ARCHIVES AND RECORDS MANAGEMENT 44 STATE GRANT FROM OTHER JUDICIAL AGENCIES 45 SCHOOL ZONE 46 CJ - POPULATION 47 TRIAL COURT IMPROVEMENT 48 CRIMINAL JUSTICE -SPECIAL PROGRAMS 49 MARIJUANA EXCISE TAX DISTRIBUTION 50 DUI - CITIES 51 FIRE INS PREMIUM TAX 52 LIQUOR EXCISE TAX 53 LIQUOR BOARD PROFITS 54 FIRST RESPONDERS FLEX FUND 55 DISCOVERY PROGRAMS TECHNOLOGY ACQ. 56 INTERLOCAL GRANTS 57 VERDANT INTERLOCAL GRANTS 250 315 500 (250) 2000/ 700 80 - 700 00/ 50,000 6,526 42,803 7,197 860/ 702,700 511,351 500,753 201,947 710/ 41,000 30,154 28,503 12,497 700/ 100,600 56,323 47,179 53,421 470r 434,000 255,690 271,246 162,754 620/ 201,000 170,045 175,248 25,752 870/ 58,700 50,430 66,750 (8,050) 1140/ 30,000 - 21,529 8,471 720/ 650,600 528,805 564,750 85,850 870r 22,000 9,299 9,488 12,512 430/ 50,000 77,312 41,921 8,079 840/ 20,000 12,928 14,983 5,017 750i 2,3619550 197099258 197859653 575,897 760, - 559 - - 00/ 6,000 2,052 6,464 (464) 1080/ 4,000 - - 4,000 00/ 7,100 1,623 916 6,184 130/ - - 3,947 (3,947) 00/ - - 3,448 (3,448) 00/ - - 379,270 (379,270) 00/ - - 6,000 (6,000) 00/ 198,000 - - 198,000 00/ 210,500 207,989 - 210,500 00/ - - 168,950 (168,950) 00/ - 8,599 - - 00/ 140 - - 00/ - 825 - - 00/ 13,070 9,803 10,362 2,708 790i 16,740 12,114 12,105 4,635 720/ 45,600 35,117 36,923 8,677 810/ 60,000 50,966 60,515 (515) 1010/ 4,500 4,448 5,143 (643) 1140/ - - 53,334 (53,334) 00/ 261,500 191,593 216,694 44,806 830/ 343,200 253,877 251,697 91,503 730/ 2,000 4,001 335 1,665 170/ 550 - - 550 00/ - - 27,216 (27,216) 00/ - - 66,000 (66,000) 00/ 1,172,760 783,705 1,309,318 (136,558) 1120, 4 2021 Real Personal/Property Taxis $132,367 higher than 2020, and EMS Property Taxis $74,616 higher for total of $206,983. 5 2021 Local Retail SaleslUse Tax revenues are $1,559,315 higher than 2020 revenues Please also see pagespages 3 & 4. O Q. C C IL A d R Cl T_ N O N L d M E d Q. d CO) 21 Packet Pg. 51 I 2.2.a I Page 2 of 3 C ITY O F IDMO NDS REVENUES - GENERAL FUND 2021 Amended 9/30/2020 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 WINTERMARKET REGISTRATION FEES 42 UPTOWN EVENING MARKET FEES 43 BIRD FEST REGISTRATION FEES 44 INTERFUND REIMBURSEMENT -CONTRACT SVCS 3,000 600 11,000 150 300 4,000 1,000 50 100 25,100 600 1,000 500 200,000 1,400 85,000 10,000 30,000 76,800 195,000 57,000 1,050 38,000 3,000 10,000 3,500 1,007,500 2,500 50 65,600 350,900 4,000 500 3,000 14,000 15,500 3,682 120 5,107 7 65 235 2,358 589 66 9 411 205,765 56,685 5,795 36,753 149,144 58 47,791 1,183 31,603 1,997 17,682 3,147 784,324 1,880 60,065 211,993 14,870 2,220 12,897 3,083 9/30/2021 Amount Revenues Remaining %Received 4,418 142 3,924 2 168 98 423 144 165 184,125 51,102 18,118 2,505 204,825 42 45,982 326 22,283 657 23,963 1,823 662,287 2,496 80,618 365,725 12,439 158 3,700 13,475 91 (1,418) 458 7,076 148 300 (168) 3,902 577 (94) 100 25,100 600 835 500 15,875 1,400 33,898 10,000 11,882 74,295 (9,825) (42) 11,018 724 15,717 2,343 (13,963) 1,677 345,213 4 50 (15,018) (14,825) (8,439) 342 (700) 525 15,409 147°/ 24°/ 36°/ 1 °/ 00/ 00/ 2 0/^, 42°/ 0 287°/ a) 0°/ w 00/ i0 00/ t� 16 °/ c�C 00/ 920/ 9+ 00/ i 60°/ 0°/ ca 60°/ CY 3-/ , 10501 C 0°/ cV 81 °/ 31 °/ 59°/ d 22° Q 240°/ m 52°/ N 66°/ 100°/ O 00/ d 123°/ 104°/ >+ 311°/ d 32°/ 123°/ 96°/ Cy 1 °/ ti 900,662 88,869 404,890 495,772 450/ 1,300 - - 1,300 00/ 5,000 4,510 7,605 (2,605) 1520/ - - 2,660 (2,660) 00/ 800 - 680 120 850/ 2,892,106 2,216,105 2,491,460 400,646 860/ 6,021,568 3,971,068 4,613,516 1,408,052 770/ 6 2021 Parks & Recreation Program Revenues are $316,020 higher than 2020 revenues. 22 Packet Pg. 52 1 2.2.a Page 3 of 3 C ITY O F IDMO NDS REVENUES - GENERAL FUND 2021 Amended 9/30/2020 9/30/2021 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 OTHER INFRACTIONS'04 7 PARKING INFRACT ION 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 SPACE/FACILITIES RENTALS 30 BRACKET ROOM RENTAL 31 LEASES LONG 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 JUDGMENTS✓RESTITUTION 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 REBAT E TRANSFERS -IN: 49 OPERATING TRANSFER -IN 50 INTERFUND TRANSFER FROM FUND 018 51 TRANSFER FROM FUND 127 TO TAL GENERAL FUND REVENUE $ 2,000 $ 1,002 $ 2,139 $ (139) 1070/ 230,000 89,134 135,851 94,149 590/ 18,000 10,608 7,298 10,702 410/ 10,000 7,948 9,939 61 990/ 1,000 760 6,803 (5,803) 6800/ 1,500 1,088 1,503 (3) 1000/ 100,000 59,603 41,312 58,688 410/ 2,000 794 419 1,581 210/ 7,000 6,958 5,634 1,366 800/ 300 190 73 227 240/ 100 35 63 37 630/ 1,500 1,901 1,247 253 830/ 25,000 17,782 11,520 13,480 460/ 2,000 1,849 1,454 546 730/ 700 455 82 618 120/ 100 37 12 88 120/ 10,000 6,293 1,592 8,408 160/ 800 955 330 470 410/ 1,000 615 202 798 200/ 200 82 70 130 350/ 8,000 6,202 4,083 3,917 5101 14,000 6,946 5,989 8,011 430/ 3,000 2,921 1,216 1,784 410/ 10,100 - - 10,100 00/ 150 - 187 (37) 1250/ 448,450 224,158 239,018 209,432 530, 155,090 252,060 240,140 (85,050) 15501 9,980 11,507 5,598 4,382 560/ 3,400 5,746 6,275 (2,875) 1850/ 153,000 20,404 81,395 71,605 530/ 2,100 380 - 2,100 00/ 205,000 122,746 143,012 61,988 700/ 2,500 910 - 2,500 00/ 3,500 920 750 2,750 210/ 2,000 635 2,010 (10) 1010/ 5,000 100 3,503 1,497 700/ 300 - 118 182 390/ 3,000 3,566 6,547 (3,547) 2180/ 2,000 - - 2,000 00/ 2,000 1,344 3,444 (1,444) 1720/ 200 238 743 (543) 3710/ - 16 24 (24) 00/ 5,000 13,467 5,207 (207) 1040/ 100 34 73 27 730/ 100 30 60 40 600/ - - 30 (30) 00/ 150 142 - 150 00/ - 30 - - 00/ 8,500 7,251 9,153 (653) 1080/ 562,920 441,527 508,083 54,837 900/ 238,667 - 28,445 210,222 120/ 123,581 - 123,581 - 1000/ 26,300 17,900 13,150 13,150 500/ 388,548 17,900 165,176 223,372 430/ $ 42,450,777 S 26,979,585 S 30,286,676 $ 12,164,101 710/ O Q. lY <v C C LL L d R 7 Cl T_ N O N 4) E d Q. 4) 23 Packet Pg. 53 I 2.2.a I Page 1 of 6 CITY OF EDMO NDS EXPENDITURES BY FUND - DETAIL 2021 Amended 9/30/2020 9/30/2021 Amount Title Budget Expenditures Expenditures Remaining %Spent GENERAL FUND EXPENDITURES (001) 1 SALARIES AND WAGES $ 17,545,152 $ 12,375,788 $ 12,591,739 $ 4,953,413 729 2 OVERTIME 491,580 441,861 494,159 (2,579) 10V 3 HOLIDAY BUY BACK 281,329 5,394 7,101 274,228 Y 4 BENEFITS 6,780,322 4,764,385 4,676,028 2,104,294 W 5 UNIFORMS 89,151 69,355 54,545 34,606 W 6 SUPPLIES 401,115 327,558 330,914 70,201 829 7 FUEL CONSUMED - - 215 (215) W 8 SMALL EQUIPMENT 108,603 128,614 178,145 (69,542) 164° 9 PROFESSIONAL SERVICES 15,037,824 9,362,476 9,539,107 5,498,717 6Y 10 COMMUNICATIONS 160,995 105,525 151,313 9,682 949 11 TRAVEL 68,760 8,652 22,224 46,536 32° 12 EXCISE TAXES 6,500 11,549 18,950 (12,450) 292° 13 RENTAL/LEASE 1,574,465 1,356,050 1,139,145 435,320 729 14INSURANCE 403,973 393,746 405,121 (1,148) 1009 15 UTILITIES 536,762 370,411 419,336 117,426 7K 16 REPAIRS& MAINTENANCE 917,742 495,737 632,868 284,874 W 17 MISCELLANEOUS 507,715 280,034 326,069 181,646 64° 18 INTERGOVERNMENTAL PAYMENTS 50,000 75,000 50,000 - 100° 19 INTERFUND SUBSIDIES 932,880 449,033 234,945 697,935 259 20 MACHINERY/EQUIPMENT 23,120 9,053 - 23,120 W 21 GENERAL OBLIGATION BOND PRINCIPAL 54,530 - 54,530 W 22 OTHER INTEREST & DEBT SERVICE COSTS 500 - - 500 W 23 INTEREST ON LONG-TERM EXTERNAL DEBT 5,700 69,285 60,087 (54,387) 10549 45,978,718 31,099,506 31,332,012 14,646,706 6K LEO FF-MEDIC AL INS. RESERVE(009) 24 BENEFITS $ 206,650 $ 108,192 $ 106,145 $ 100,505 5V 25 PENSION AND DISABILITY PAYMENTS 252,990 74,764 82,425 170,565 33° 26 PROFESSIONAL SERVICES 7,000 5,793 17,000 (10,000) 243° 27 MISCELLANEOUS 500 - - 500 W 467,140 188,748 205,570 261,570 44° HISTORIC PRESERVATION GIFTFUND (014) 28 SUPPLIES $ 100 $ - $ - $ 100 W 29 PROFESSIONAL SERVICES 200 - 200 W 30 MISCELLANEOUS 5,600 - 5,600 W 5,900 - 5,900 W BUILDING MAINTENANCE FUND (016) 31 INTERFUND SUBSIDIES $ 210,222 $ - $ $ 210.222 W MARSH RESTORATION & PRESERVATION FUND (017) 32 PROFESSIONAL SERVICES $ 20,000 $ - $ 16,149 $ 3,851 W 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 $ 1009 28,445 28,445 - 100° DRUG ENFORCENIEnTTFUND (104) 35 PROFESSIONAL SERVICES $ 45,000 $ $ - $ 45,000 W 36 REPAIR/MAINT 800 800 W 37 MISCELLANEOUS - 30,332 - W 45,800 30,332 45,800 W O IZ d Z C co C LL i d O O Cl T- N O N d E d d CO) 24 Packet Pg. 54 I 2.2.a I Page 2 of 6 C ITY OF EDMO NDS EXPENDITURES BY FUND - DErAIL 2021 Amended 9/30/2020 9/30/2021 Amount Title Budget Expenditures Expenditures Remaining %Spent STREETFUND (111) 1 SALARIES AND WAGES $ 728,690 $ 483,391 $ 547,550 $ 181,140 75`. 2 OVERTIME 18,400 32,748 33,348 (14,948) 18V 3 BENEFITS 381,336 238,670 267,305 114,031 70° 4 UNIFORMS 6,000 3,781 5,432 568 9V 5 SUPPLIES 263,000 135,304 125,705 137,295 4K 6 SMALL EQUIPMENT 20,000 684 3,565 16,435 18° 7 PROFESSIONAL SERVICES 23,210 2,307 8,829 14,381 3K 8 COMMUNICATIONS 4,500 5,570 5,162 (662) 1159 9 TRAVEL 1,000 - - 1,000 0° 10 RENTAL/LEASE 247,270 173,799 186,447 60,823 759 11 INSURANCE 148,436 156,937 148,533 (97) 100° 12 UTILITIES 280,918 193,981 183,418 97,500 659 13 REPAIRS& MAINTENANCE 52,000 49,147 48,497 3,503 93° 14 MISCELLANEOUS 8,000 3,250 11,691 (3,691) 1469 15 MACHINERY/EQUIPMENT - 75,658 - - 0° 16 GENERAL OBLIGATION BOND PRINCIPAL 4,220 - - 4,220 09 17INTEREST 450 255 220 230 499 COMBINED STREErCONST/IMPROVE(112) 18 SALARIES AND WAGES 19 BENEFIT S 20 PROFESSIONAL SERVICES 21 REPAIR & MAINTENANCE 22 MISCELLANEOUS 23 INTERFUND SUBSIDIES 24 LAND 25 CONSTRUCTION PROJECTS 26 INTERGOVERNMENTAL LOANS 27 INTEREST MUNIC IPAL ARTS AC Q UIS. FUND (117) 28 SUPPLIES 29 SMALL EQUIPMENT 30 PROFESSIONAL SERVICES 31 TRAVEL 32 RENTAL/LEASE 33 REPAIRS& MAINTENANCE 34 MISCELLANEOUS HO TEL/MO TEL TAX REVENUE FUND (120) 35 PROFESSIONAL SERVICES 36 MISCELLANEOUS 37 INTERFUND SUBSIDIES EMPLOYEEPARIONG PERMIT FUND (121) 38 SUPPLIES 39 PROFESSIONAL SERVICES YOUTH SCHOLARSHIP FUND (122) 40 MISCELLANEOUS TO URIS M PRO MO TIO NAL FUND/ARTS (123) 41 PROFESSIONAL SERVICES $ 2,187,430 $ 1,555,484 $ 1,575,701 $ 611,729 72° - 10,567 0 - 6,613 - - 09 1,581,847 143,083 744,072 837,775 479 103,670 320,161 67,863 35,807 65° - 8 0a 114,950 40,121 39,925 75,025 35° 33,000 - (842) 33,842 -Y 955,000 305,428 599,912 355,088 639 72,220 72,201 72,201 19 100° 1,610 1,952 1,591 19 99° $ 2,862,297 $ 900,136 $ 1,524,722 $ 1,337,575 53° $ 4,700 $ 114 $ 265 $ 4,435 6° 1,700 116 - 1,700 09 221,500 18,503 28,877 192,623 1Y 80 - - 80 09 2,000 - 2,000 0° 300 - - 300 0° 6,600 1,466 3,074 3,526 479 $ 236,880 $ 20,200 $ 32,215 $ 204,665 14° $ 83,150 $ 36,415 $ 38,520 $ 44,630 469 - 592 - - 0° 4,000 2,000 2,000 2,000 50° $ 87,150 $ 39,007 $ 40,520 $ 46,630 46° $ 1,790 $ 632 $ 1,266 $ 524 71° 25,090 - - 25,090 0� $ 26,880 $ 632 $ 1,266 $ 25,614 5� $ 3,000 $ 450 $ 75 $ 2,925 Y $ 3,000 $ 450 $ 75 $ 2,925 Y $ 29,900 $ 3,509 $ $ 29,900 0° $ 29,900 $ 3,509 $ $ 29,900 09 O 0. d c O C IL L d ev C1 N 0 N L d E w E3 d CO) 25 Packet Pg. 55 I 2.2.a I Page 3 of 6 CITY OF EDMO NDS EXPENDITURES BY FUND - DETAIL 2021 Amended 9/30/2020 9/30/2021 Amount Title Budget Expenditures Expenditures Remaining %Spent REAL ESTATE EXCISE TAX (125) 1 SUPPLIES $ 121,000 $ 14,374 $ 55,954 $ 65,046 469 2 PROFESSIONAL SERVICES 195,626 263,944 112,715 82,911 5K 3 REPAIRS& MAINTENANCE 105,000 350,618 263,865 (158,865) 25V 4 INTERFUND SUBSIDIES 190 - - 190 0� 5 CONSTRUCTION PROJECTS 1,179,482 536,447 59,227 1,120,255 5� $ 1,601,298 $ 1,165,383 $ 491,761 $ 1,109,537 3V REAL ESTATE EXCISE TAX 1 (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 REPAIRS & MAINTENANCE 15 MISCELLANEOUS 16 INTERFUND SUBSIDIES CEMETERY MAINTENANC UIMPRO VEMENT (13 0) 17 SALARIES AND WAGES 18 OVERTIME 19 BENEFIT S 20 UNIFORMS 21 SUPPLIES 22 SUPPLIES PURCHASED FOR INVENTORY/RESALE 23 SMALL EQUIPMENT 24 PROFESSIONAL SERVICES 25 COMMUNICATIONS 26 TRAVEL 27 RENTAL/LEASE 28 UTILITIES 29 REPAIRS& MAINTENANCE 30 MISCELLANEOUS PARKS TRUST FUND (136) 31 PROFESSIONAL SERVICES CEIVVIETTERY MAINTENANCE TRUST FUND (137) 32 SMALL EQUIPMENT 33 MACHINERY/EQUIPMENT SISTER CITY COMMISSION (138) 34 SUPPLIES 35 TRAVEL 36 MISCELLANEOUS BUSINESS IMPROVEMENTDISTRICT FUND (140) 37 SUPPLIES 38 PROFESSIONAL SERVICES 39 MISCELLANEOUS EDMONDS RESCUEPLAN FUND (142) 40 PROFESSIONAL SERVICES 2012 LTGO DEBT SERVIC FUND (231) 41 GENERAL OBLIGATION BOND 42 INTEREST $ 573,234 $ 582,937 $ 279,160 $ 294,074 49° 97,050 257,722 194,829 (97,779) 20V 138,910 12,963 11,863 127,048 9° 983,137 390,719 244,609 738,528 25° 144,530 - - 144,530 09 117,050 1,484 1,282 115,768 1 ci $ 2,053,911 $ 1,245,824 $ 731,742 $ 1,322,169 36° $ 67,500 $ 39,033 $ 20,320 $ 47,180 309 6,500 600 - 6,500 09 - 7,183 - 0° 600 168 - 600 0° 26,300 17,900 13,150 13,150 509 $ 100,900 $ 64,883 $ 33,470 $ 67,430 3Y $ 95,824 $ 68,905 $ 76,479 $ 19,345 809 3,500 558 302 3,198 9° 40,472 29,697 29,862 10,610 749 1,000 - - 1,000 09 7,000 2,417 1,461 5,539 21° 20,000 14,279 23,609 (3,609) 11 K - 1,184 - - 01, 4,200 150 800 3,400 19° 1,700 1,261 1,262 438 74° 500 - - 500 0° 16,650 6,172 12,488 4,163 75° 5,652 3,296 3,745 1,908 66° 500 - - 500 0° 4,000 5,124 2,717 1,283 6K $ 200,998 $ 133,042 $ 152,725 $ 48,273 769 $ 50,000 $ - $ $ 50,000 0� $ 50,000 $ - $ $ 50,000 0� $ 25,000 $ - $ $ 25,000 0� - - 19,211 (19,211) 0� $ 25,000 $ - $ 19,211 $ 5,789 779 $ 1,500 $ 11 $ $ 1,500 0� 4,500 - 4,500 09 5,900 - 5,900 0° $ 11,900 $ 11 $ $ 11,900 09 $ 2,050 $ 9,476 $ 397 $ 1,653 19° 70,035 34,286 39,795 30,240 579 4,255 2,273 1,254 3,001 29° 76,340 46,035 S 41,446 34,894 54° $ 5,946,550 $ 816,165 $ 91,666 $ 5,854,884 2� 5,946,550 816,165 91,666 5,854,884 2� $ 677,990 $ - $ - $ 677,990 0° 81,710 47,291 40,853 40,857 50° $ 759,700 $ 47,291 $ 40,853 $ 718,847 5° O Q d <3 Z C C LL L d R 7 C'1 T- N O N sZ E d .r Q. N co 26 Packet Pg. 56 I 2.2.a I Page 4 of 6 C ITY OF EDMO NDS EXPENDITURES BY FUND - DETAIL 2021 Amended 9/30/2020 9/30/2021 Amount Title Budget Expenditures Expenditures Remaining %Spent PARKS CONSTRUCTION FUND (332) PROFESSIONAL SERVICES $ 113,453 $ 339,616 $ 189,094 $ (75,641) 1679 INTERFUND SUBSIDIES 44,000 - - 44,000 0° CONSTRUCTION PROJECTS 5,395,037 624,147 111,965 5,283,072 2° $ 5,552,490 $ 963,763 $ 301,059 $ 5,251,431 5° 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 $ 793,475 $ 635,088 $ 493,045 $ 300,430 629 24,000 14,042 15,727 8,273 66° 328,865 240,113 210,218 118,647 649 4,000 3,374 3,437 563 86° 150,000 82,698 82,297 67,703 55° 2,170,000 1,457,879 1,358,748 811,252 6Y 170,000 131,727 151,788 18,212 89° 11,000 5,197 3,917 7,083 369 1,558,701 977,347 1,470,514 88,187 949 30,000 21,460 22,409 7,591 75° 200 - - 200 0� 1,649,700 1,141,355 1,075,936 573,764 65° 124,630 97,622 94,615 30,015 769 97,844 52,541 98,196 (352) 100° 35,775 20,283 20,961 14,814 599 258,130 19,881 158,267 99,863 619 123,600 99,971 130,502 (6,902) 106° 644,130 204,067 198,136 445,994 3V 1,976,050 2,766,338 839,806 1,136,244 42° 2,840 - - 2,840 0° 385,100 - - 385,100 0° 25,840 25,839 25,839 1 1009 196,170 105,907 98,336 97,834 509 $ 10,760,050 $ 8,102,729 $ 6,552,692 $ 4,207,358 6V STORM FUND (422) 27 SALARIES AND WAGES $ 723,700 $ 465,837 $ 507,777 $ 215,923 70° 28 OVERTIME 6,000 10,247 19,075 (13,075) 31K 29 BENEFITS 318,735 214,855 218,121 100,614 6K 30 UNIFORMS 6,500 6,437 5,049 1,451 7K 31 SUPPLIES 46,000 18,401 27,347 18,653 59° 32 SMALL EQUIPMENT 4,000 1,629 304 3,696 K 33 PROFESSIONAL SERVICES 2,728,016 1,392,995 1,160,429 1,567,587 4Y 34 COMMUNICATIONS 3,200 4,241 4,656 (1,456) 145° 35 TRAVEL 4,300 - 510 3,790 129 36 EXCISE TAXES 470,100 448,637 488,846 (18,746) 1049 37 RENTAL/LEASE 267,778 203,197 197,788 69,990 749 38INSURANCE 66,216 116,576 66,228 (12) 100° 39 UTILITES 11,025 8,975 10,083 942 91° 40 REPAIR & MAINTENANCE 64,130 15,103 80,978 (16,848) 1269 41 MISCELLANEOUS 255,300 117,342 189,602 65,698 74° 42 INTERFUND SUBSIDIES 281,810 78,897 76,327 205,483 279 43 CONSTRUCTION PROJECTS 1,581,000 3,035,064 100,618 1,480,382 69 44 GENERAL OBLIGATION BONDS 103,340 - - 103,340 0° 45 REVENUE BONDS 188,240 - - 188,240 0° 46 INTERGOVERNMENTAL LOANS 53,590 53,576 53,576 14 100° 47 INTEREST 110,910 60,769 58,672 52,238 5Y $ 7,293,890 $ 6,252,778 $ 3,265,985 $ 4,027,905 459 O Q d Z C C IL L d ev O C1 N O N L d E w Q. d 6n 27 Packet Pg. 57 I 2.2.a I Page 5 of 6 CITY OF EDMO NDS EXPENDITURES BY FUND - DETAIL 2021 Amended 9/30/2020 9/30/2021 Amount Title Budget Expenditures Expenditures Remaining %Spent SEWER FUND (423) 1 SALARIES AND WAGES $ 2,027,508 $ 1,416,668 $ 1,304,468 $ 723,040 649 2 OVERTIME 95,000 75,731 99,735 (4,735) 1059 3 BENEFITS 871,564 610,307 569,281 302,283 659 4 UNIFORMS 8,500 7,474 8,514 (14) 10W 5 SUPPLIES 404,000 276,687 284,325 119,675 7W 6 FUEL CONSUMED 30,000 14,928 55,215 (25,215) 184° 7 SUPPLIES PURCHASED FOR INV OR RESALE 4,000 - - 4,000 09 8 SMALL EQUIPMENT 35,000 36,680 162,103 (127,103) 46Y 9 PROFESSIONAL SERVICES 2,141,848 2,759,995 3,085,205 (943,357) 144° 10 COMMUNICATIONS 43,000 30,290 33,315 9,685 77 11 TRAVEL 5,000 - 2,330 2,670 47° 12 EXCISE TAXES 968,000 716,462 834,493 133,507 86° 13 RENTAL/LEASE 329,898 243,714 328,443 1,455 100° 14 INSURANCE 160,967 174,140 162,851 (1,884) 10V 15 UTILITIES 1,979,985 697,646 1,043,229 936,756 5Y 16 REPAIR & MAINTENANCE 520,630 150,052 393,702 126,928 769 17 MISCELLANEOUS 129,350 61,964 92,781 36,569 729 18 INTERFUND SUBSIDIES 10,180,936 83,575 3,804,155 6,376,781 379 19 MACHINERY/EQUIPMENT - 2,584,681 - - W 20 CONSTRUCTION PROJECTS 19,756,808 4,411,390 5,796,581 13,960,227 299 21 GENERAL OBLIGATION BONDS 157,060 - - 157,060 W 22 REVENUE BONDS 86,670 - - 86,670 W 23 INTERGOVERNMENTAL LOANS 173,900 158,325 173,888 12 1009 24 INTEREST 382,660 33,421 202,153 180,507 5Y 25 DEBT ISSUE COSTS - - 1,518 (1,518) W 26 OTHER INTEREST & DEBT SERVICE COSTS - 2 399 4 430 (4 430) W $ 40,492,284 $ 14,546,529 $ 18,442,716 $ 22,049,568 469 BOND RESERVE FUND (424) 27 REVENUE BONDS $ 785,020 $ - $ - $ 785,020 W 28 INTEREST 1,200,850 616,542 600,417 600,433 5W $ 1,985,870 $ 616,542 $ 600,417 $ 1,385,453 3W O Q d <3 Z C C IL L d R 7 CY N 0 N L O M E d d CO) 28 Packet Pg. 58 I 2.2.a I Page 6 of 6 C ITY OF EDMO NDS EXPENDITURES BY FUND - DETAIL 2021 Amended 9/30/2020 9/30/2021 Amount Title Budget Expenditures Expenditures Remaining %Spent EQUIPMENT RENTAL FUND (511) 1 SALARIES AND WAGES $ 272,384 $ 201,881 $ 205,110 $ 67,274 75° 2 OVERTIME 2,000 824 2,267 (267) 113° 3 BENEFITS 116,481 83,912 84,503 31,978 7Y 4 UNIFORMS 1,000 1,050 1,129 (129) 11Y 5 SUPPLIES 120,000 54,905 50,483 69,517 429 6 FUEL CONSUMED 1,000 - - 1,000 0� 7 SUPPLIES PURCHASED FOR INVENTORY/RESALE 258,000 89,058 123,721 134,279 48° 8 SMALL EQUIPMENT 58,000 1,140 5,979 52,021 10° 9 PROFESSIONAL SERVICES 46,750 3,974 985 45,765 2° 10 COMMUNICATIONS 3,000 1,672 1,713 1,287 57° 11 TRAVEL 1,000 - - 1,000 0° 12 RENTAL/LEASE 12,790 9,240 9,215 3,575 72° 13 INSURANCE 40,910 40,270 39,334 1,576 96° 14 UTILITIES 14,500 11,359 12,076 2,424 83° 15 REPAIRS & MAINTENANCE 60,000 34,756 31,962 28,038 53° 16 MISCELLANEOUS 12,000 8,359 10,303 1,697 869 17 MACHINERY/EQUIPMENT 410,139 244,293 377,315 32,824 92° $ 1,429,954 $ 786,695 $ 956,098 $ 473,856 67° TECHNOLOGY RENTAL FUND (512) 18 SALARIES AND WAGES $ 379,162 $ 215,189 $ 227,065 $ 152,097 609 19 OVERTIME 2,000 - 2,257 (257) 11Y 20 BENEFITS 127,657 72,421 79,646 48,011 62° 21 SUPPLIES 5,000 7,500 3,895 1,105 7K 22 SMALL EQUIPMENT 141,300 94,263 23,871 117,429 179 23 PROFESSIONAL SERVICES 171,460 68,799 31,790 139,670 199 24 COMMUNICATIONS 58,770 48,743 53,467 5,303 91° 25 TRAVEL 1,500 207 - 1,500 0� 26 RENTAL/LEASE 7,400 6,149 6,081 1,319 829 27 REPAIRS& MAINTENANCE 302,660 282,519 282,544 20,116 939 28 MISCELLANEOUS 5,000 11,415 1,356 3,644 279 29 MACHINERY/EQUIPMENT 56,000 - - 56,000 0� $ 1,257,909 $ 807,205 $ 711,971 $ 545,938 57 FIREMEN'S PENSION FUND (617) 31 BENEFITS $ 24,560 $ 14,405 $ 15,625 $ 8,935 649 32 PENSION AND DISABILITY PAYMENTS 70,407 46,359 47,974 22,433 6K 33 PROFESSIONAL SERVICES 1,200 1,007 11,500 (10,300) 95K $ 96,167 $ 61,772 $ 75,099 $ 21,068 7K TOTAL EXPENDITURE ALL FUNDS $ 132,008,554 $ 69,494,651 $ 67,389,167 $ 64,619,387 5V O Q. d <0 C ca C LL L d R 7 Cl T- N O N 4) M E d Q. N 1n 29 Packet Pg. 59 2.2.a Page 1 of 1 C ITY O F IDMO NDS EXPENDITURES - GENERAL FUND - BY DEPARTMENT IN SUMMARY 2021 Amended 9/30/2020 9/30/2021 Amount Title Budget Expenditures Expenditures Remaining %Spent CITY COUNCIL OFFICE OF MAYOR HUMAN RESOURCES MUNICIPAL COURT CITY CLERK ADMINISTRATIVE SERVICES CITY ATTORNEY NON -DEPARTMENTAL POLICE SERVICES COMMUNITY SERVICES✓ECONOMIC DEV DEVELOPMENT SERVICES HUMAN SERVICES PROGRAM PARKS & RECREATION PUBLIC WORKS ADMINISTRATION FACILITIES MAINTENANCE $ 432,478 $ 239,066 $ 247,315 $ 185,163 57% 345,501 249,862 249,093 96,408 72% 837,176 476,486 506,717 330,459 61% _ 1,166,183 775,370 857,840 308,343 74% 0 0. 757,055 554,592 444,121 312,934 59% a) lY 1,118,378 1,050,712 990,749 127,629 89% to t� 936,480 646,093 632,249 304,231 68% C 12,881,593 8,970,365 8,838,355 4,043,238 69% LL 12,217,071 8,693,795 8,445,438 3,771,633 69% 624,198 408,834 427,478 196,720 68% 7 3,585,738 2,083,333 2,183,294 1,402,444 61% Cy T_ 599,402 - 51,919 547,483 9% o N 4,729,281 2,706,435 3,252,343 1,476,938 69% 3,305,285 2,368,826 2,364,647 940,638 72% E d 2,442,899 1,875,737 1,840,452 602,447 75% .r N $ 45,978,718 $ 31,099,506 $ 31,332,012 $ 14,646,706 68% CITY OF E DMO NDS EXPENDITURES - UTILITY- BY FUND IN SUMMARY Title 2021 Amended Budget 9/30/2020 Expenditures 9/30/2021 Expenditures Amount Remaining %Spent WATER UTILITYFUND $ 10,760,050 $ 8,102,729 $ 6,552,692 $ 4,207,358 61% STORM UTILITY FUND 7,293,890 6,252,778 3,265,985 4,027,905 45% SEWER/WWTP UTILITY FUND 40,492,284 14,546,529 18,442,716 22,049,568 46% BOND RESERVE FUND 1,985,870 616,542 600,417 1,385,453 30% $ 60,532,094 $ 29,518,578 $ 28,861,809 $ 31,670,285 48% 30 Packet Pg. 60 I 2.2.a I Page 1 of 2 C ITY OF EDMO NDS EXPENDITURES - GENERAL FUND - BY DEPARTMENT IN DETAIL Title 2021 Amended Budget 9/30/2020 Expenditures 9/30/2021 Expenditures Amount Remaining %Spent CITY COUNCIL SALARIES AND WAGES $ 200,052 $ 142,751 $ 150,312 $ 49,740 75% BENEFITS 118,713 73,981 77,903 40,810 66% SUPPLIES 2,000 1,681 1,808 192 90% SERVICES 111,713 20,653 17,291 94,422 15% $ 432,479 $ 239,066 $ 247,315 $ 185,163 57% O FFIC E O F MAYO R SALARIES AND WAGES $ 229,512 $ 167,820 $ 172,424 $ 57,088 75% BENEFITS 85,243 63,440 61,843 23,400 73% SUPPLIES 1,500 4,912 358 1,142 24% SERVICES 29,246 13,691 14,468 14,778 49% $ 345,501 $ 249,862 $ 249,093 $ 96,408 72% HUMAN RESOURCES SALARIES AND WAGES $ 387,048 $ 269,941 $ 273,622 $ 113,426 71% BENEFITS 154,430 107,586 103,804 50,626 67% SUPPLIES 13,600 4,383 1,271 12,329 9% SERVICES 282,098 94,575 128,020 154,078 45% $ 837,176 $ 476,486 $ 506,717 $ 330,459 61% MUNICIPAL C O URT SALARIES AND WAGES $ 651,967 $ 473,442 $ 509,139 $ 142,828 78% BENEFITS 243,859 175,867 167,030 76,829 68% SUPPLIES 11,600 12,067 5,085 6,515 44% SERVICES 235,637 113,994 176,586 59,051 75% MACHINERY/EQUIPMENT 23,120 23,120 0% $ 1,166,183 $ 775,370 $ 857,840 $ 308,343 74% C ITY CLERK SALARIES AND WAGES $ 397,226 $ 303,305 $ 201,172 $ 196,054 51% BENEFITS 169,669 122,903 80,791 88,878 48% SUPPLIES 7,000 4,143 3,054 3,946 44% SERVICES 183,160 124,242 159,105 24,055 87% $ 757,055 $ 554,592 $ 444,121 $ 312,934 59% ADMINISTRATIVE SERVICES SALARIES AND WAGES $ 748,408 $ 750,844 $ 673,559 $ 74,849 90% BENEFITS 240,564 202,703 215,185 25,379 89% SUPPLIES 10,000 3,287 4,473 5,527 45% SERVICES 119,406 93,877 97,532 21,874 82% $ 1,118,378 $ 1,050,712 $ 990,749 $ 127,629 89% CITY ATPO RNEY SERVICES $ 936,480 $ 646,093 $ 632,249 $ 304,231 68% $ 936,480 $ 646,093 $ 632,249 $ 304,231 68% NON -DEPARTMENTAL SALARIES AND WAGES $ 101,750 $ - $ - $ 101,750 0% BENEFITS 50,000 1,254 26,878 23,122 54% SUPPLIES 5,000 3,867 4,447 553 89% SERVICES 11,681,233 8,371,926 8,461,998 3,219,235 72% INTERFUND SUBSIDIES 982,880 524,033 284,945 697,935 29% DEBT SERVICE - PRINCIPAL 54,530 - - 54,530 0% DEBT SERVICE - INTEREST 6,200 69,285 60,087 (53,887) 969% $ 12,881,593 $ 8,970,365 $ 8,838,355 $ 4,043,238 69% PO LIC E SERVIC ES SALARIES AND WAGES $ 8,149,422 $ 5,602,427 $ 5,624,790 $ 2,524,632 69% BENEFITS 2,979,421 2,128,308 1,991,277 988,144 67% SUPPLIES 169,453 159,810 164,291 5,162 97% SERVICES 918,775 803,250 665,080 253,695 72% $ 12,217,071 $ 8,693,795 $ 8,445,438 $ 3,771,633 69% COMMUNITY SERVICES/ECON DEV. SALARIES AND WAGES $ 312,977 $ 240,495 $ 223,670 $ 89,307 71% BENEFITS 91,455 69,485 67,636 23,819 74% SUPPLIES 3,075 10,147 999 2,076 32% SERVICES 216,691 88,707 135,173 81,518 62% $ 624,198 $ 408,834 $ 427,478 $ 196,720 68% O C. d 2 U C O C LL L d R 7 Cl T_ N O N L O E d .r Q. N to 31 Packet Pg. 61 1 Page 2 of 2 C ITY O F IDMO NDS EXPENDITURES - GENERAL FUND - BY DEPARTMENT IN DETAIL 2021 Amended 9/30/2020 9/30/2021 Amount Title Budget Expenditures Expenditures Remaining %Spent DEVELOPMENT SERVICES/PLANNING SALARIES AND WAGES $ 1,847,848 $ 1,295,264 $ 1,357,118 $ 490,730 73% BENEFITS 685,121 466,569 470,912 214,209 69% SUPPLIES 19,400 7,694 6,398 13,002 33% SERVICES 1,033,369 313,806 348,867 684,502 34% MACHINERY/EQUIPMENT 0% $ 3,585,738 $ 2,083,333 $ 2,183,294 $ 1,402,444 61% HUMAN SERVICES PROGRAM SALARIES AND WAGES $ 79,510 $ $ 32,445 $ 47,065 41% BENEFITS 18,392 - 7,121 11,271 39% SUPPLIES 1,500 - 11,850 (10,350) 790% SERVICES 500,000 - 503 499,497 0% 599,402 S 51,919 547,483 9% PARKS & REC REATIO N SALARIES AND WAGES $ 2,329,689 $ 1,454,524 $ 1,737,024 $ 592,665 75% BENEFITS 828,746 550,762 610,961 217,785 74% SUPPLIES 138,790 122,175 142,878 (4,088) 103% SERVICES 1,432,056 569,921 761,479 670,577 53% MACHINERY/EQUIPMENT - 9,053 - - 0% $ 4,729,281 $ 2,706,435 $ 3,252,343 $ 1,476,938 69% PUBLIC WORKS ADMINIS TRATIO N SALARIES AND WAGES $ 300,162 $ 223,533 $ 226,292 $ 73,870 75% BENEFITS 106,903 79,052 78,349 28,554 73% SUPPLIES 9,600 3,612 7,573 2,027 79% SERVICES 95,588 75,969 66,749 28,839 70% $ 512,253 $ 382,165 $ 378,963 $ 133,290 74% FACILITIES MAINTENANCE SALARIES AND WAGES 791,470 591,782 598,185 193,285 76% BENEFITS 360,720 265,118 253,508 107,212 70% SUPPLIES 115,000 117,528 152,853 (37,853) 133% SERVICES 1,175,709 901,309 835,907 339,803 71% $ 2,442,899 $ 1,875,737 $ 1,840,452 $ 602,447 75% ENGINEERING SALARIES AND WAGES $ 1,791,020 $ 1,306,914 $ 1,313,246 $ 477,774 73% BENEFITS 736,237 526,712 517,374 218,863 70% SUPPLIES 2,200 868 1,937 263 88% SERVICES 263,575 152,167 153,126 110,449 58% $ 2,793,032 $ 1,986,661 $ 1,985,684 $ 807,348 71% TOTAL GENERAL FUND EXPENDITURES $ 45,978,718 $ 31,099,506 $ 31,332,012 $ 14,646,706 68% O Q. C C LL L d R 7 Cl F N O N 4) M E d Q. N Cn 32 Packet Pg. 62 2.2.a GENERAL FUND OVERVIEW CHANGE IN FUND BALANCES BALANCES GENERAL FUND ---- ACTUAL ---- ---- ACTUAL ---- & SUBFUNDS 9/30/2021 9/30/2021 Q3 YTD Fund Balance Cash Balance 0 001-General Fund $ 12,823,410 $ 6,649,293 $ 5,729,329 $ (1,045,336 007 009-Leoff-Medical Ins. Reserve 331,606 331,607 (41,666.00) (205,570 012-Contingency Reserve Fund 1,782,149 1,782,150 - - 014-Historic Preservation Gift Fund 19,688 19,689 2,500.00 2,500 c 016-Building Maintenance 210,221 210,221 - - L, 017 - Marsh Restoration & Preservation 848,617 848,616 (15,999.00) (15,999 `m 1` Total General Fund & Subfunds $ 16,015,692 $ 9,841,575 $ 5,674,164 $ (1,264,405 *$2,000,000 of the General Fund Balance has been assigned by management for the development of Civic Field. CY T_ N *$7,267,031of the fund balance in Fund 001 added to the $1,768,863 balance in Fund 012, represent the required 20% N L operating reserve. E m a a� U) GOVERNMENTAL FUNDS OVERVIEW 1= 0 21 CHANGE IN FUND FUND BALANCES BALANCES 3 CY ---- ACTUAL ---- ---- ACTUAL ---- N GOVERNMENTAL FUNDS 9/30/2021 9/30/2021 c Q3 YTD N Fund Balance Cash Balance L E General Fund & Subfunds $ 16,015,692 $ 9,841,575 $ 5,674,164 $ (1,416,431 a Special Revenue 19,966,949 18,148,809 6,539,428 8,976,748 to Capital Projects 6,291,206 6,099,481 W 5,648 137,696 Total Governmental Funds $ 42,273,846 $ 34,089,865 $ 12,219,240 $ 7,698,012 E E 0 U r c m E t .r r a *Please note that these revenues and expenses occur within annual cycles. This Interim Report is not adjusted for accruals or those annual cycles. 33 Packet Pg. 63 2.2.a SPECIAL REVENUE FUNDS OVERVIEW FUND BALANCES CHANGE IN FUND BALANCES ---- ACTUAL ---- ---- ACTUAL ---- GOVERNMENTAL SPECIAL REVENUE 9/30/2021 9/30/2021 Q3 YTD Fund Balance Cash Balance 104 - Drug Enforcement Fund $ 76,172 $ 75,784 $ 847 $ 1,869 p 111 - Street Fund 881,591 726,987 128,731 (256,819 112 - Combined Street Const/Improve 2,492,912 1,497,752 (339,401) 411,249 117 - Municipal Arts Acquis. Fund 680,169 675,565 8,487 (2,558 2 U 118 - Memorial Street Tree 20,726 20,589 230 508 r- 120 - Hotel/Motel Tax Revenue Fund 81,293 73,741 1,808 14,372 121 - Employee Parking Permit Fund 93,097 92,375 2,222 LL 11,099 >, 122 -Youth Scholarship Fund 14,289 14,197 157 462 123 -Tourism Promotional Fund/Arts 100,199 97,359 6,032 19,861 _ 125 - Real Estate Tax2 4,066,492 3,752,351 454,119 1,494,511 CY 126 - Real Estate Excise Tax 1 3,553,874 3,237,258 293,294 1,243,706 N 127 - Gifts Catalog Fund 314,382 312,373 (19,419) 16,318 N 130 - Cemetery Maintenance/Improvement 252,276 248,242 6,871 47,149 - 136 - Parks Trust Fund 170,826 169,701 1,896 4,188 E 137 - Cemetery Maintenance Trust Fund 1,117,256 1,109,908 18,839 27,396 +) 138- Sister City Comm ission 13,140 13,069 2,618 2,776 0 140 -Business Improvement Disrict 43,290 43,291 7,327 24,139 U) 141 -Affordable and Supportive Housing Fd 134,271 127,575 18,220 55,830 r 142 - Edmonds Rescue Plan Fund 1 5,860,693 5,860,693 1 5,946,550 5,860,693 0- Total Special Revenue $ 19,966,949 $ 18,148,809 1 $ 6,539,428 $ 8,976,748 W *$200,000 of the fund balance in Fund 126 has been reserved for Marsh Restoration Funding, as well as $500,000 for L the purchase of Open Space. 0 ENTERPRISE FUNDS OVERVIEWCY N O N L E FUND BALANCES Y CHANGE IN FUND m ---- ACTUAL ---- ---- ACTUAL ---- a) ENTERPRISE FUNDS 9/30/2021 9/30/2021 Q3 YTD y Fund Balance Cash Balance Q- E 0 421 -Water Utility Fund $ 27,265,840 $ 6,093,900 $ (225,432) $ 1,566,188 V 422 -Storm Utility Fund * 15,607,760 6,306,747 (111,081) r 2,017,071 423 - Sewer/WWTP Utility Fund 52,787,795 19,469,422 (3,586,284) 389,367 E 424 - Bond Reserve Fund 843,969 843,969 2 8 M 411 -Combined Utility Operation 5,880 46,122 5,070 r 5,880 Q Total Enterprise Funds $ 96,511,244 $ 32,760,161 $ (3,917,725) $ 3,978,515 *$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. 34 Packet Pg. 64 2.2.a SUMMARY OVERVIEW CHANGE IN FUND FUND BALANCES BALANCES CITY-WIDE ---- ACTUAL ---- ---- ACTUAL ---- 9/30/2021 9/30/2021 Q3 YTD Fund Balance Cash Balance 0 Governmental Funds $ 42,273,846 $ 34,089,865 $ 12,219,240 $ 7,698,012 m Enterprise Funds 96,511,244 32,760,161 (3,917,725) 3,978,515 Internal Services Fund 10,342,204 5,809,779 209,624 387,785 Agency Funds 60,016 60,016 (17,311) (75,099 c Total City-wide Total $ 149,187,311 $ 72,719,821 $ 8,493,828 $ 11,989,213 LL, L L a INTERNAL SERVICE FUNDS OVERVIEW r N N L E d Q U) L FUND BALANCES CHANGE IN FUND 0 a BALANCES ---- ACTUAL ---- ---- ACTUAL ---- INTERNAL SERVICE FUNDS 9/30/2021 9/30/2021 Q3 YTD Fund Balance Cash Balance CY 511 - Equipment Rental Fund $ 9,285,295 $ 4,859,031 $ 71,375 $ 181,499 c N 512 -Technology Rental Fund 1,056,909 950,748 138,249 206,286 L m Total Internal Service Funds $ 10,342,204 $ 5,809,779 $ 209,624 $ 387,785 aEi a m a� a� E 0 U r c m E t 0 .r r a *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. 65 2.2.b GENERAL FUND CHANGES IN FUND BALANCE 2020 2021 2016 2017 2018 2019 2020 (Jan -Sept) (Jan -Sept) Beginning Fund Balance 9,359,435 9,841,718 10,273,343 11,233,278 15,552,187 15,552,187 13,868,746 Revenue Taxes Licenses and permits Intergovernmental Charges for services Fines and forfeitures Investment earnings Miscellaneous Operating Revenues Nonoperatine Revenues Transfers in Debt proceeds Sale of capital assets Insurance recoveries Total Revenue Expenditures General government Public safety Transportation Economic environment Mental and physical health Culture and recreation Debt service Capital outlay 29,403,794 29,572,203 30,755,578 30,846,665 30,738,451 19,831,968 21,665,911 2,269,313 2,506,800 2,401,855 2,299,972 2,276,861 1,709,258 1,785,653 1,261,998 890,572 1,014,434 1,008,432 1,633,633 783,705 1,309,318 5,403,786 5,463,913 5,810,961 6,419,836 5,412,044 3,971,068 4,613,516 522,051 459,929 616,783 496,093 287,693 224,158 239,018 (26,712) 154,739 273,226 573,806 265,631 269,313 252,014 441,432 471,675 931,495 587,882 322,816 172,214 256,069 39,275,661 39,519,831 41,804,331 42,232,687 40,937,130 26,961,685 30,121,500 82,695 26,300 75,884 4,793,650 1,535,800 17,900 165,176 549,095 - - - - - 58,451 7,143 5,273 - - - - - 15,570 - 16,977 - - 39,965,902 39,553,274 41,901,058 47,026,337 42,489,907 26,979,585 30,286,676 9,969,187 9,714,867 10,288,694 11,565,563 12,302,936 8,910,091 8,978,567 20,128,896 22,228,871 22,585,212 23,036,185 23,760,951 17,466,356 17,365,984 3,600 3,600 4,779 5,012 5,012 4,177 1,671 1,313,430 1,551,152 1,460,763 1,562,702 1,675,334 1,219,800 1,353,579 70,814 126,791 178,859 164,888 357,808 199,302 34,808 3,773,633 3,959,731 4,331,806 4,158,397 3,732,644 2,772,409 3,302,370 196,663 198,361 197,694 197,967 296,624 69,285 60,087 56,662 90,573 93,105 110,935 835,049 9,053 - Operating Expenditures 35,512,885 37,873,946 39,140,912 40,801,649 42,966,358 30,650,473 31,097,067 Nonoperatine Expenditures Transfers out 3,414,141 1,247,703 1,800,212 1,905,778 1,206,990 449,033 234,945 Debt refunding 556,593 - - - - - Total Expenditures 39,483,619 39,121,649 40,941,124 42,707,427 44,173,348 31,099,506 31,332,012 Prior Period Adjustments - - - - - Change in position 482,283 431,625 959,934 4,318,910 (1,683,442) (4,119,921) (1,045,336) Ending Fund Balance 9,841,718 10,273,343 11,233,278 15,552,187 13,868,746 11,432,266 12,823,410 O O. O 2 c M c U- 21 L M M Or N 0 N L d E O G. d N J 06 (L N O N r+ CL 4) co C M n C d E t U 2 a \\edmsvr-deptfs\finance\Finance Committee\2021\Jan-Sept 2021 P&L 11/30/2021 Packet Pg. 66 2.3 City Council Agenda Item Meeting Date: 12/14/2021 October 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 October 2021 Monthly Financial Report Attachments: October 2021 Monthly Financial Report Packet Pg. 67 I 2.3.a I OF EDP � d lac. 1 $9v CITY OF EDMONDS MONTHLY BUDGETARY FINANCIAL REPORT OCTOBER 2021 Packet Pg. 68 1 2.3.a GENERAL FUND SUMMARY General Fund Revenues and Expenses (Rolling 24 months) General Fund Revenue General Fund Expenses 10,000, 000 9,000,000 8,000,000 —� 7,000, 000 it 6,000,000 • 5,000,000 4,000, 000 3,000,000 2,000, 000 —- — - - - —- ••�- 1,000, 000 October January April July October January 0 Q. d c 0 c U. 21 t c 0 2 T N O N General Fund Tax Revenue (2015 through 2020) 0 r - - Sales Tax Property Tax EMS Tax Other Taxes v O 12,000,000 r_ 0 10,000, 000 0- 0 8,000,000 - - —— — — — ---- — w 6,000,000 c 4,000,000 c 2,000,000 ii� - � z 2015 2016 2017 2018 2019 2020 0 r N General Fund Tax Revenue (2021 YTD) 10,000,000 $8,493,819 9,000,000 8,000, 000 7,000, 000 $6,507,446 6,000, 000 5,000, 000 4,000,000 3,000,000 -Ell 2,000, 000 1,000, 000 Sales Tax Property Tax EMS Tax Other Taxes Q 1 I Packet Pg. 69 I 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 $ 2,289,445 $ 2,289,445 $ 2,740,276 19.69% February 4,618,128 2,328,683 5,089,278 10.20% March 7,113,927 2,495,798 7,050,949 -0.89% April 10,184,627 3,070,700 11,029,475 8.30% May 18,392,023 8,207,396 20,122,774 9.41% June 20,805,873 2,413,850 22,872,014 9.93% July 23,101,736 2,295,863 25,583,320 10.74% August 25,640,292 2,538,556 28,113,466 9.65% September 27,907,833 2,267,540 30,286,676 8.52% October 31,778,772 3,870,940 33,150,199 4.32% November 40,146,024 8,367,252 December 42,490,777 2,344,753 City of Edmonds, WA Monthly Revenue Summary -Real Estate Excise Tax 2021 Real Estate Excise Tax 1 & 2 Cumulative Budget Forecast Monthly Budget Forecast YTD Actuals Variance 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 3,453,870 118.43% September 1,849,736 268,522 3,818,929 106.46% October 2,083,774 234,038 4,224,981 102.76% November 2,308,787 225,013 December 2,500,000 191,213 *The monthly budget forecast columns are based on a five-year average. 2 Packet Pg. 70 1 I 2.3.a I SALES TAX SUMMARY Sales Tax Analysis By Category Current Period: October 2021 Year -to -Date Total $8,493,819 Automotive Repair, $179,856 Amusement & Business Services, Construction Trade, Recreation, $45,334 $868,027 $1,264,708 Health & Personal Accommodation, Care, $221,149 Gasoline, $34,020 $29,652 Retail Food Stores, Clothing and $283,991 Accessories,$271,360 Retail Automotiv Communications, $2,104,281 $199,661 Wholesale Trade, $310,461 Misc Retail, $1,522,046 Manufacturing, Others, $206,966 $104,942 Eating & Drinldng, $847,364 Annual Sales Tax Revenue 10,000,000 $8,406,296 $8,452,715 $8,317,046 $8,493,819 8,000,000 7 395 114 $6,741,838 $6,905,122 6,000,000 4,000,000 2,000, 000 0 201 2018 2019 2020 YTD 2021 0 c c ii z c 0 T N 0 N L d 0 O r- 0 a c M c ii z c 0 r N O N L d 0 0 O c m t v M Q 3 Packet Pg. 71 I 2.3.a I City of Edmonds, WA Monthly Revenue Summary -Sales and Use Tax 2021 Sales and Use Tax Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance % 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 6,634,250 19.58% September 6,288,480 740,565 7,479,695 18.94% October 7,063,515 775,035 8,493,819 20.25% November 7,866,501 802,986 December 8,600,000 733,499 City of Edmonds, WA Monthly Revenue Summary -Gas Utility Tax 2021 Gas Utility Tax 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 23,415 512,233 12.75% September 475,121 20,822 535,887 12.79% October 498,594 23,472 565,388 13.40% November 537,295 38,702 December 595,000 57,705 *The monthly budget forecast columns are based on a five-year average. O Q. d M C C E 21 t a O 2 T N O N L d O v O r_ O CL C M a E t r C O r N O N L d O V O a O E t C� M Q w Packet Pg. 72 1 I 2.3.a I City of Edmonds, WA Monthly Revenue Summary -Telephone Utility Tax 2021 Telephone Utility Tax Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals 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 57,554 365,431 -27.13% September 557,882 56,382 391,086 -29.90% October 615,320 57,437 452,939 -26.39% 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 Year Budget -*-- Prior Year City of Edmonds, WA Monthly Revenue Summary -Electric Utility Tax 2021 Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals January $ February March April May June July August September October November December 179,984 $ 379,889 546,637 730,293 873,813 997,568 1,114,337 1,230,154 1,342,671 1,453,976 1,576,729 1,710,000 179,984 $ 192,356 199,905 367,328 166,748 537,433 183,656 721,208 143,520 872,875 123,755 987,183 116,769 1,105,355 115,816 1,217,532 112,517 1,330,863 111,305 1,439,342 122,753 133,271 6.87 -3.31 -1.68 -1.24 -0.11 -1.04 -0.81 -1.03 -0.88 -1.01 Electric Utility Tax 1,zsuu,uuu 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 -*-- Current Year Budget � Prior Year *The monthly budget forecast columns are based on a five-year average. 5 Packet Pg. 73 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 6,057,803 5.75% September 6,831,863 1,103,343 7,158,105 4.78% October 7,628,547 796,684 7,904,214 3.61% 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 3,819,514 -1.56% September 4,263,771 383,706 4,201,629 -1.46% October 4,604,458 340,687 4,540,958 -1.38% November 4,988,465 384,006 December 5,316,477 328,012 *The monthly budget forecast columns are based on a five-year average. 0 Packet Pg. 74 1 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 5,974,891 -3.33% September 7,065,967 884,974 6,845,543 -3.12% October 7,769,759 703,792 7,541,945 -2.93% November 8,630,384 860,626 December 9,319,928 689,544 Unmeter Sewer Sales 10,000,000 9,000,000 8,000,000 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 � Current Year Budget � Prior Year *The monthly budget forecast columns are based on a five-year average. i O lZ d fC C R C LL 21 t C O 2 T_ N O N L O r V Oy L O Q U LL Y CO C r N O N L d O O E ci Q 7 Packet Pg. 75 ■ 2.3.a City of Edmonds, WA Monthly Expenditure Report -General Fund 2021 General Fund Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals January $ 4,857,910 $ 4,857,910 $ 4,488,492 -7.60% February 8,261,965 3,404,055 7,637,016 -7.56% March 11,777,095 3,515,130 11,022,804 -6.40% April 15,271,601 3,494,506 14,232,961 -6.80% May 18,532,065 3,260,463 17,443,966 -5.87% June 22,743,931 4,211,866 21,115,256 -7.16% July 26,619,595 3,875,664 24,346,357 -8.54% August 30,304,305 3,684,709 27,848,489 -8.10% September 33,745,872 3,441,567 31,332,012 -7.15% October 37,541,292 3,795,420 34,558,991 -7.94% November 41,637,296 4,096,003 December 46,099,647 4,462,351 Non -Departmental General Fund ,000,000 ,000,000 16,000,000 12,000,000 8,000,000 4,000,000 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 -Non -Departmental 2021 Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance January $ 2,130,566 $ 2,130,566 $ 2,013,112 -5.51% February 2,963,078 832,512 2,845,113 -3.98% March 3,917,369 954,291 3,679,050 -6.08% April 4,745,926 828,556 4,484,023 -5.52% May 5,426,477 680,552 5,278,401 -2.73% June 6,887,081 1,460,603 6,412,264 -6.89% July 7,925,195 1,038,115 7,203,386 -9.11% August 8,791,207 866,012 8,115,624 -7.68% September 9,531,703 740,496 8,838,355 -7.27% October 10,445,987 914,284 9,614,308 -7.96% November 11,570,251 1,124,264 December 12,906,593 1,336,342 *The monthly budget forecast columns are based on a five-year average. Packet Pg. 76 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 47,494 219,652 -25.23% September 333,076 39,315 247,315 -25.75% October 357,472 24,396 273,284 -23.55% 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 29,494 221,858 -3.74% September 259,088 28,607 249,093 -3.86% October 287,175 28,087 276,714 -3.64% November 315,280 28,104 December 345,501 30,221 Office of Mayor 350,000.00 300,000.00 250,000.00 l 200,000.00 150,000.00 100,000.00 50,000.00 0.00 JAN FEB MAR APR MAX JUN JUL AUG SEP OCT NOV DEC --"-CunentYeaz Budget •PriorYeaz *The monthly budget forecast columns are based on a five-year average. O Q. d M C C LL 21 t a O 2 T N O N L (v O v O r_ O CL C M c LL 21 t r C O r N O N d O V O a O E s M Q 9 Packet Pg. 77 I 2.3.a I City of Edmonds, WA Monthly Expenditure Report -Human Resources 2021 Human Resources Cumulative Budget Forecast Monthly 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 63,843 462,324 -12.52% September 598,547 70,057 506,717 -15.34% October 664,032 65,485 554,503 -16.49% November 731,681 67,649 December 837,176 105,495 City of Edmonds, WA Monthly Expenditure Report -Municipal Court 2021 Municipal Court 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 97,626 749,313 -1.49% September 855,256 94,594 857,840 0.30% October 954,530 99,275 955,506 0.10% November 1,047,855 93,324 December 1,166,183 118,328 Municipal Court 1,200,000 1,000,000 800,000 600,000 400,000 200,000 200,00 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC --"-CurrentYeaz Budget -m-PriorYear *The monthly budget forecast columns are based on a five-year average. O Q. d M C tQ C LL 21 t a O 2 T N O N L (v O v O r_ O CL C M a LL t r C O r N O N L d O V O C t C� M Q 10 Packet Pg. 78 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 55,056 366,310 -5.48% September 434,722 47,170 427,478 -1.67% October 487,409 52,687 473,861 -2.78% 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 -0-- 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 67,234 408,783 -20.14% September 567,756 55,862 444,121 -21.78% October 625,324 57,568 475,376 -23.98% 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 Q. d C C LL 21 t C O 2 T N O N L d O v O r_ O CL C M c LL z r C O r N O N d O V O C lv E s M Q 11 Packet Pg. 79 I 2.3.a I City of Edmonds, WA Monthly Expenditure Report -Technology Rental Fund 2021 Technology Rental Fund Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals 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 92,695 642,362 -20.36% September 902,103 95,490 711,971 -21.08% October 985,360 83,257 944,850 -4.11% November 1,067,005 81,645 December 1,257,909 190,904 Finance City of Edmonds, WA Monthly Expenditure Report -Administrative Services 2021 Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals January $ 123,076 $ 123,076 $ 137,736 11.91% February 213,593 90,517 226,074 5.84% March 305,354 91,762 314,260 2.92% April 398,335 92,980 402,835 1.13% May 491,716 93,382 490,038 -0.34% June 607,431 115,714 625,371 2.95% July 706,168 98,737 766,314 8.52% August 796,996 90,828 875,083 9.80% September 899,375 102,379 990,749 10.16% October 994,272 94,897 1,115,329 12.18% November 1,085,877 91,605 December 1,178,545 92,668 Administrative Services 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 1 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC -0-- Current Yeaz Budget - Prior Year *The monthly budget forecast columns are based on a five-year average. 12 Packet Pg. 80 I 2.3.a I City of Edmonds, WA Monthly Expenditure Report -City Attorney 2021 City Attorney Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals January $ 78,040 $ 78,040 $ 69,941 -10.38% February 156,080 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 78,040 562,309 -9.93% September 702,360 78,040 632,249 -9.98% October 780,400 78,040 702,190 -10.02% 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 Yeaz Budget Prior Yeaz City of Edmonds, WA Monthly Expenditure Report -Police 2021 Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals 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 7,550,794 -3.84% September 8,847,063 994,377 8,445,438 -4.54% October 9,934,749 1,087,687 9,394,444 -5.44% November 11,184,244 1,249,495 December 12,217,071 1,032,827 Police 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 Yeaz Budget �Prior Year *The monthly budget forecast columns are based on a five-year average. 13 Packet Pg. 81 I 2.3.a I City of Edmonds, WA Monthly Expenditure Report -Development Services 2021 Development Services Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals January $ 258,603 $ 258,603 $ 219,157 -15.25% February 543,028 284,425 448,394 -17.43% March 826,331 283,303 690,769 -16.41% April 1,128,019 301,688 934,573 -17.15% May 1,433,846 305,827 1,185,423 -17.33% June 1,715,744 281,899 1,471,283 -14.25% July 2,020,389 304,645 1,730,845 -14.33% August 2,331,583 311,194 1,960,572 -15.91% September 2,632,785 301,202 2,183,294 -17.07% October 2,927,354 294,569 2,430,629 -16.97% November 3,269,474 342,120 December 3,621,500 352,026 Parks & Recreation Development Services 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 Yeaz Budget -d­ Prior Year City of Edmonds, WA Monthly Expenditure Report -Parks & Recreation 2021 Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals 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 2,760,446 -12.64% September 3,607,041 447,196 3,252,343 -9.83% October 3,989,956 382,916 3,577,972 -10.33% November 4,323,317 333,361 December 4,729,281 405,964 Parks & Recreation 4,000,000 3,500,000 11500,000 1,000,000 500,000 I row'- JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC -*-- Current Yeaz Budget -0-- Prior Year *The monthly budget forecast columns are based on a five-year average. 14 Packet Pg. 82 I 2.3.a I City of Edmonds, WA Monthly Expenditure Report -Public Works Administration 2021 Public Works Administration Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals 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 42,490 337,783 -1.55% September 385,406 42,305 378,963 -1.67% October 426,793 41,387 419,569 -1.69% 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 Year Budget � Prior Year City of Edmonds, WA Monthly Expenditure Report -Facilities Maintenance 2021 Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals 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 1,445,505 2.16% September 1,622,246 207,305 1,840,452 13.45% October 1,898,737 276,491 2,031,188 6.98% November 2,125,911 227,174 December 2,442,899 316,988 Facilities Maintenance 11,000,000 500,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC -0-- Current Yeaz Budget -0-- Prior Year *The monthly budget forecast columns are based on a five-year average. 15 Packet Pg. 83 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 1,770,434 -5.29% September 2,101,156 231,848 1,985,684 -5.50% October 2,337,410 236,254 2,197,742 -5.98% 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. 16 Packet Pg. 84 I 2.3.a I INVESTMENT PORTFOLIO SUMMARY City of Edmonds Investment Portfolio Detail As of October 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 0.17 405,000 406,029 01/01/22 1.79% FFCB Bonds 1,998,548 0.62 2,000,000 2,021,896 06/14/22 1.88% Energy Northwest Bonds 1,466,077 0.67 1,345,000 1,388,134 07/01/22 5.00% Energy Northwest Bonds 260,748 0.67 250,000 254,558 07/01/22 2.95% Mason & Kitsap Cnty WA Bonds 948,084 1.08 855,000 898,759 12/01/22 5.00% Grant Cnty WA Bonds 1,517,955 1.17 1,500,000 1,519,605 01/01/23 1.54% Grant Cnty WA Bonds 576,332 1.17 520,000 548,745 01/01/23 5.00% Seattle WA Muni Bonds 2,224,500 1.25 2,000,000 2,119,340 02/01/23 5.00% FHLB Bonds 1,996,590 1.93 2,000,000 1,995,300 10/05/23 0.22% First Financial - ECA CD 2,803,516 2.04 2,803,516 2,803,516 11/15/23 2.08% Kent WA Bonds 286,648 2.08 250,000 274,325 12/01/23 5.00% Spokane County WA Bonds 259,075 3.09 250,000 259,288 12/01/24 2.10% First Financial - Waterfront Center CD 2,000,000 6.01 2,000,000 2,000,000 11/01/27 0.25% TOTAL SECURITIES 16,748,624 1.69 16,178,516 16,489,494 Washington State Local Gov't Investment Pool 22,558,546 22,558,546 Demand 0.09% Snohomish County Local Gov't Investment Pool 32,372,508 32,372,508 Demand 1.10% TOTAL PORTFOLIO $ 71,109,570 $ 71,420,548 Issuer Diversification Seattle Kent WA, WA 2% Muni, Mason & 12% Kitsap Cnty Firs WA, 5% Financial - CD, 30% Grant Cnty WA, 15% FFCB, FHLB, Spokane 12% 12% CountyEnergy WA, +Y®rthwest, 10% Cash and Investment Balances Checki ng, (in $ Millions) �$2.2 , 3% Bonds, $11.4, 15% CD's, $4.8, State LGIP, 7% $22.6, 31% County LGIP, $32.4, 44% 17 Packet Pg. 85 1 I 2.3.a I INVESTMENT PORTFOLIO SUMMARY Annual Interest Income $1,400, 000 $1,236,875 $1,200,000 $1,000, 000 $947,931 827,806 $800,000 $635,781 $600,000 423,799 $400,000 $200,000 $- 2016 7 2018 2019 2020 YTD 2021 18 Packet Pg. 86 I 2.3.a I Page 1 of 1 C nY OF EDMO NDS REVENUES BY FUND - SUMMARY Fund 2021 Amended 10/31/2020 10/31/2021 Amount No. Title Budget Revenues Revenues Remaining %Receive 001 GENERAL FUND $ 42,490,777 $ 30,980,306 $ 33,150,199 $ 9,340,578 78 009 LEOFF-MEDICAL INS. RESERVE 300,000 425,000 - 300,000 0 011 RISK MANAGEMENT RESERVE FUND 25,000 - - 25,000 0 012 CONTINGENCY RESERVE FUND 2,620 - - 2,620 0 014 HISTORIC PRESERVATION GIFT FUND 5,010 5,000 2,500 2,510 50 017 MARSH RESTORATION & PRESERVATION FUND - 100 150 (150) 0 G Q. 104 DRUG ENFORCEMENT FUND 165,370 64,445 1,966 163,404 1 � 111 STREET FUND 1,722,360 1,665,560 1,435,770 286,590 83 ii 112 COMBINED STREET CONST/IMPROVE 3,068,385 1,751,291 2,000,078 1,068,307 65 117 MUNICIPAL ARTS ACQUIS. FUND 165,060 76,399 46,663 118,397 28 C 118 MEMORIAL STREET TREE 270 462 406 (136) 150 �% 120 HOTEL/MOTEL TAX REVENUE FUND 71,460 54,330 65,811 5,649 92 C 121 EMPLOYEE PARKING PERMIT FUND 25,240 12,288 12,583 12,657 50 0 122 YOUTH SCHOLARSHIP FUND 1,390 341 555 835 40 r N 123 TOURISM PROMOTIONAL FUND/ARTS 24,000 18,709 23,594 406 98 N 125 REAL ESTATE EXCISE TAX 2 1,282,050 1,345,695 2,194,260 (912,210) 171 N 126 REAL ESTATE EXCISE TAX 1 t 1,285,240 1,339,547 2,182,715 (897,475) 170 0 c� 127 GIFT S CAT ALOG FUND 103,930 48,393 57,186 46,744 55 O 130 CEMETERY MAINTENANCE/IMPROVEMT 179,800 108,920 216,266 (36,466) 120 r O 136 PARKS TRUST FUND 2,200 3,809 4,405 (2,205) 200 d 137 CEMETERY MAINTENANCE TRUST FD 29,220 36,168 49,813 (20,593) 170 138 SISTER CITY COMMISSION 10,120 264 2,793 7,327 28 140 BUSINESS IMPROVEMENT DISTRICT 79,239 70,106 73,543 5,696 C 93 C 141 AFFORDABLE AND SUPPORTIVE HOUSING FUND 65,000 57,837 64,607 393 99 IL 142 EDMONDS RESCUE PLAN FUND 5,946,550 852,137 5,991,438 (44,888) 101 s 143 TREE FUND 20,528 - 20,590 (62) r 100 r- O 231 2012 LT GO DEBT SERVICE FUND 759,710 47,291 40,853 718,857 5 332 PARKS CAPITAL CONSTRUCTION FUND 1,392,520 1,403,521 441,935 950,585 r 32 G 411 COMBINED UTILITY OPERATION - 31,935 6,240 (6,240) N 0 i d 421 WATER UTILITY FUND 10,299,357 8,363,142 8,943,667 1,355,690 87 C 422 STORM UTILITY FUND 2 6,265,225 4,925,043 5,824,915 440,310 93 O 423 SEWER/WWTP UTILITY FUND 3 31,130,450 15,005,131 19,818,999 11,311,451 64 y ; C 424 BOND RESERVE FUND 1,985,870 616,552 600,426 1,385,444 30 4) 511 EQUIPMENT RENTAL FUND 1,331,100 1,551,455 1,242,353 88,747 93 -Cu 512 TECHNOLOGY RENTAL FUND 1,204,880 1,004,927 1,019,283 185,597 85 w Q 617 FIREMEN'S PENSION FUND 67,270 54,924 - 67,270 0 $ 111,507,201 $ 71,921,028 $ 85,5369561 $ 25,970,640 77 1 2021 BEET revenues are $1,650,013 higher than 2020 revenues. 2 Difference primarily due to a Grant reimbursement in January 2021, as well as 2021 storm rate increase of 5% 3 Differences primarily due to WWTP billings to their partners in January 2021. 19 Packet Pg. 87 I 2.3.a I Page 1 of 1 C ITY O F IDMO NDS EXPENDITURES BY FUND - SUMMARY Fund 2021 Amended 10/31/2020 10/31/2021 Amount No. Title Budget Expenditures Expenditures Remaining %Spent 001 GENERAL FUND $ 46,099,647 $ 35,443,150 $ 34,558,991 $ 11,540,656 759 009 LEOFF-MEDICAL INS. RESERVE 467,140 226,722 227,013 240,127 499 014 HISTORIC PRESERVATION GIFT FUND 5,900 - - 5,900 09 016 BUILDING MAINTENANCE FUND 210,222 - 210,222 09 017 MARSH RESTORATION & PRESERVATION FUND 20,000 16,149 3,851 819 018 EDMONDS HOMELESSNESS RESPONSE FUND 123,581 - 123,581 - 1009 C 019 EDMONDSOPIOID RESPONSE FUND 28,445 21,555 28,445 - 1009 d 104 DRUG ENFORCEMENT FUND 45,800 30,332 - 45,800 09 w O III STREET FUND 2,187,430 1,700,334 1,693,449 493,981 779 0 112 COMBINED STREET CONST/IMPROVE 2,862,297 919,137 1,642,307 1,219,990 579 C 117 MUNICIPAL ARTS ACQUIS. FUND 236,880 28,236 56,435 180,445 249 LL 118 MEMORIAL STREET TREE 20,528 - 20,487 41 1009 120 HOTEL/MOTEL TAX REVENUE FUND 87,150 47,329 43,886 43,264 509 p 121 EMPLOYEE PARKING PERMIT FUND 26,880 632 1,266 25,614 59 122 YOUTH SCHOLARSHIP FUND 3,000 450 75 2,925 N 39 N 123 TOURISM PROMOTIONAL FUND/ARTS 29,900 5,129 2,500 27,400 89 N 125 REAL ESTATE EXCISE TAX 2 1,601,298 1,317,203 584,109 1,017,189 369 O 126 REAL ESTATE EXCISE TAX 1 2,053,911 1,341,070 901,314 1,152,597 449 O 127 GIFTS CATALOG FUND 100,900 85,183 34,949 65,951 359 r- 130 CEMETERY MAINTENANCE/IMPROVEMT 200,998 148,952 165,690 35,308 829 Q. 136 PARKS TRUST FUND 50,000 - - 50,000 d 09 w 137 CEMETERY MAINTENANCE TRUST FUND 25,000 19,211 5,789 779 •V 138 SISTER CITY COMMISSION 11,900 11 - 11,900 09 C 140 BUSINESS IMPROVEMENT DISTRICT 76,340 49,813 42,087 34,253 559 j,L 142 EDMONDS RESCUE PLAN FUND 5,946,550 964,793 628,177 5,318,373 119 s 231 2012 LT GO DEBT SERVICE FUND 759,700 47,291 40,853 718,847 r 59 C 332 PARKS CAPITAL CONSTRUCTION FUND 5,552,490 1,136,879 1,145,475 4,407,015 219 421 WATER UTILITYFUND 10,760,050 8,855,472 7,092,861 3,667,189 r 669 c 422 STORM UTILITY FUND 7,293,890 6,660,621 3,589,509 3,704,381 499 i d 423 SEWER/WWTP UTILITY FUND 40,492,284 15,522,880 21,928,479 18,563,805 549 424 BOND RESERVE FUND 1,985,870 616,542 600,417 1,385,453 309 O 511 EQUIPMENT RENTAL FUND 1,429,954 2,710,622 1,054,526 375,428 749 +; C 512 TECHNOLOGY RENTAL FUND 1,257,909 859,114 944,850 313,059 759 0 617 FIREMEN'S PENSION FUND 136,167 70,538 83,914 52,253 629 V $ 132,190,011 $ 78,809,991 $ 77,271,007 $ 54,919,004 584 20 Packet Pg. 88 2.3.a Page 1 of 3 C TTY O F IDMO NDS REVENUES - GENERAL FUND 2021 Amended 10/31/2020 10/31/2021 Amount Title Budget Revenues Revenues Remaining %Received TAXES: 1 REAL PERSONAL / PROPERTY TAX 4 $ 10,936,400 $ 6,022,077 $ 6,119,988 $ 4,816,412 560r 2 EMSPROPERTYTAX4 4,137,031 2,351,276 2,413,236 1,723,795 580r 3 VOTED PROPERTY TAX 500 26 4 496 10/ 4 LOCAL RETAIL SALESIUSE TAX 5 8,600,000 6,719,684 8,493,819 106,181 990/ 5 NATURAL GAS USE TAX 7,600 6,184 9,355 (1,755) 1230/ 6 1/10 SALES TAX LOCAL CRIM JUST 828,500 662,655 780,773 47,727 940/ 7 ELECTRIC UTILITY TAX 1,710,000 1,430,598 1,439,342 270,658 840/ 8 GASUTILITYTAX 595,000 535,796 565,388 29,612 950r 9 SOLID WASTE UTILITY TAX 364,000 296,691 300,135 63,865 820/ 10 WATERUTILITYTAX 1,153,000 911,237 788,393 364,607 680/ 11 SEWER UTILITYTAX 894,600 639,822 754,417 140,183 840/ 12 ST ORMWAT ER UT ILIT Y T AX 471,900 417,899 454,627 17,273 960/ 13 T.V. CABLE UTILITY TAX 722,000 668,933 670,379 51,621 930/ 14 TELEPHONE UTILITY TAX 723,000 579,582 452,939 270,061 630/ 15 PULLTABSTAX 55,200 56,617 70,840 (15,640) 1280r 16 AMUSEMENT GAMES 350 449 279 71 800/ 17 LEASEHOLD EXCISE TAX 295,900 228,029 220,575 75,325 750/ 31,494,981 21,527,554 23,534,489 7,960,492 750i LICENSES AND PERK : 18 FIRE PERMITS -SPECIAL USE 250 315 550 (300) 2200r 19 POLICE - FINGERPRINTING 700 80 - 700 00/ 20 VENDING MACHINE/CONCESSION 50,000 10,894 52,459 (2,459) 10501 21 FRANCHISE AGREEMENT -COMCAST 702,700 678,877 676,727 25,973 960/ 22 FRANCHISE FEE-EDUCATION/GOVERNMENT 41,000 33,381 31,583 9,417 770i 23 FRANCHISE AGREEMENT-ZIPLY FIBER 100,600 56,323 47,179 53,421 470r 24 OLYMPIC VIEW WATER DISTRICT FRANCHISE 434,000 255,690 271,246 162,754 620/ 25 GENERAL BUSINESS LICENSE 201,000 187,404 194,162 6,838 970/ 26 DEVSERV PERMIT SURCHARGE 58,700 61,595 76,265 (17,565) 1300i 27 RIGHT OF WAY FRANCHISE FEE 30,000 - 21,529 8,471 720i 28 BUILDING STRUCTURE PERMITS 650,600 558,009 605,697 44,903 930/ 29 ANIMAL LICENSES 22,000 9,691 9,826 12,174 450/ 30 STREET AND CURB PERMIT 50,000 93,536 62,190 (12,190) 1240/ 31 OTRNON-BUSLIC/PERMITS 20,000 14,290 16,192 3,808 810/ 2,361,550 1,960,085 2,065,604 295,946 870, INTERGOVERNMENTAL: 32 DOCKSIDE DRILLS GRANT REIMBURSE - 559 - - 00/ 33 DOJ 15-0404-0-1-754 - BULLET PROOF VEST 6,000 2,052 6,464 (464) 1080/ 34 TARGET ZERO TEAMS GRANT 4,000 - - 4,000 00/ 35 HIGH VISIBILITY ENFORCEMENT 7,100 1,623 916 6,184 130i 36 CORONAVIRUS RELIEF FUND 2 - - 3,947 (3,947) 00/ 37 WA STATE TRAFFIC COMM GRANT - - 9,777 (9,777) 00/ 38 DOC FAC ROOFING - - 379,270 (379,270) 00/ 39 WA STATE ART COMMISSION 2021-003-CD - - 6,000 (6,000) 00/ 40 STATE GRANTS- BUDGET ONLY 198,000 - - 198,000 00/ 41 PUD PRIVILEDGE TAX 210,500 207,989 208,112 2,388 990/ 42 2022-2023 BIENNIUM ONE-TIME ALLOCATION - - 168,950 (168,950) 00/ 43 ARCHIVES AND RECORDS MANAGEMENT - 9,399 - - 00/ 44 STATE GRANT FROM OTHER JUDICIAL AGENCIES 140 - - 00/ 45 SCHOOL ZONE - 825 - - 00/ 46 CJ-POPULATION 13,070 13,211 13,962 (892) 1070/ 47 TRIAL COURT IMPROVEMENT 16,740 12,114 12,105 4,635 720i 48 CRIMINAL JUSTICE -SPECIAL PROGRAMS 45,600 47,280 49,717 (4,117) 1090/ 49 MARIJUANA EXCISE TAX DISTRIBUTION 60,000 50,966 60,515 (515) 1010i 50 DUI - CITIES 4,500 6,129 6,950 (2,450) 1540r 51 FIRE INS PREMIUM TAX - - 53,334 (53,334) 00/ 52 LIQUOR EXCISE TAX 261,500 265,801 297,159 (35,659) 1140r 53 LIQUOR BOARD PROFITS 343,200 253,877 251,697 91,503 730/ 54 POLICE TRAINING CLASSES - 1,194 - - 00/ 55 FIRST RESPONDERS FLEX FUND 2,000 4,001 442 1,558 220r 56 DISCOVERY PROGRAMS TECHNOLOGY ACQ. 550 - - 550 00/ 57 INTERLOCAL GRANTS - - 27,216 (27,216) 00/ 58 VERDANT INTERLOCAL GRANTS - - 66,000 (66,000) 00/ 1,172,760 877,159 1,622,533 (449,773) 1380/ 42021 Real Personal/Property Taxis$97,911 higher than 2020, and EMS Property Taxis$61,960 higher for total of $159,870. 5 2021 Local Retail SaleslUse Tax revenues are $1,774,135 higher than 2020 revenues Please also see pages pages 3 & 4. 21 Packet Pg. 89 2.3.a Page 2 of 3 C ITY O F IDMO NDS REVENUES - GENERAL FUND 2021 Amended 10/31/2020 10/31/2021 Amount Title Budget Revenues Revenues Remaining %Received 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 WINTERMARKET REGISTRATION FEES 42 UPTOWN EVENING MARKET FEES 43 BIRD FEST REGISTRATION FEES 44 INTERFUND REIMBURSEMENT -CONTRACT SVCS $ 3,000 $ 4,336 $ 4,418 $ (1,418) 1470/ 600 120 216 384 360/ 11,000 5,518 4,123 6,877 370/ 150 7 2 148 10/ 300 65 - 300 00/ - 235 168 (168) 00/ 4,000 2,358 98 3,902 20/ 1,000 589 465 535 470/ 50 66 176 (126) 3530/ 100 9 - 100 00/ 0 25,100 - - 25,100 CL 00/ d 600 - - 600 00/ 1,000 450 180 820 180/ 500 - - 500 00/ 200,000 223,782 193,020 6,980 970/ 1,400 - - 1,400 00/ E 85,000 71,159 70,262 14,738 830/ - 10,000 5,795 - 10,000 00/ 30,000 - 18,118 11,882 600/ 76,800 36,753 2,505 74,295 30/ o 195,000 198,859 204,825 (9,825) 10501 - 58 52 (52) 00/ N 57,000 59,291 57,132 (132) 1000/ N 1,050 1,183 359 691 340/ L 38,000 31,603 24,347 13,653 640/ 3,000 1,997 685 2,315 230/ O 10,000 18,602 26,140 (16,140) 2610/ 0 3,500 3,147 1,931 1,569 550/ O 1,007,500 784,324 662,287 345,213 660/ 2,500 1,880 3,351 (851) 1340/ o 50 - - 50 00/ 0 65,600 68,214 84,563 (18,963) 1290/ lY 350,900 236,734 399,920 (49,020) 1140/ 4,000 15,225 12,739 (8,739) 3180/ 'C1 500 - 158 342 320/ 3,000 2,960 3,700 (700) 1230/ =_ 14,000 14,382 14,740 (740) 1050/ LL 15,500 3,083 91 15,409 10/ s 900,662 91,025 413,314 487,348 460/ 1,300 - - 1,300 00/ 0 5,000 7,998 12,635 (7,635) 253°/ - - 2,660 (2,660) 00 j 800 - 680 120 850/ N 2,892,106 2,487,084 2,745,897 146,209 950/ i 6,021,568 4,378,891 4,965,957 1,055,611 82F/ AD 6 2021 Parks & Recreation Program Revenues are $322,288 higher than 2020 revenues. 22 Packet Pg. 90 1 2.3.a Page 3 of 3 CITY OF EDMO NDS REVENUES - GENERAL FUND 2021 Amended 10/31/2020 10/31/2021 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 OTHER INFRACTIONS'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 SPACE/FACILITIESRENTALS 30 BRACKET ROOM RENTAL 31 LEASES LONG 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 JUDGMENT S✓RESTITUTION 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 L&I STAY AT WORK PROGRAM 49 US BANK REBAT E TRANSFERS -IN: 50 OPERATING TRANSFER -IN 51 INTERFUND TRANSFER FROM FUND 018 52 INTERFUND TRANSFER FROM 511 53 TRANSFER FROM FUND 127 TOTAL GENERAL FUND REVENUE $ 2,000 $ 1,002 $ 2,189 $ (189) 1090/ 230,000 89,134 140,662 89,338 610/ 18,000 10,608 7,883 10,117 440/ 10,000 7,948 10,374 (374) 1040/ 1,000 760 7,903 (6,903) 7900/ 1,500 1,088 1,548 (48) 1030/ 100,000 59,603 42,512 57,488 430/ 2,000 794 419 1,581 210/ 7,000 6,958 6,131 869 880/ 300 190 73 227 240/ 100 35 65 35 650/ 1,500 1,901 1,359 141 91 °/ 25,000 17,782 11,971 13,029 480/ 2,000 1,849 1,531 469 770/ 700 455 93 607 130/ 100 37 12 88 120/ 10,000 6,293 2,026 7,974 200/ 800 955 330 470 410/ 1,000 615 241 759 240/ 200 82 79 121 400/ 8,000 6,202 4,203 3,797 530/ 14,000 6,946 6,310 7,690 450/ 3,000 2,921 1,240 1,760 410/ 10,100 - - 10,100 00/ 150 1,441 (24) 174 -160/ 448,450 225,599 249,131 199,319 569 155,090 264,232 252,155 (97,065) 1630/ 9,980 12,300 5,976 4,004 600/ 3,400 5,746 6,590 (3,190) 1940/ 153,000 24,524 83,591 69,409 550/ 2,100 380 - 2,100 00/ 205,000 138,784 159,113 45,887 780/ 2,500 910 29 2,471 10/ 3,500 920 750 2,750 210/ 2,000 635 2,010 (10) 1010/ 5,000 100 3,503 1,497 700/ 300 538 118 182 390/ 3,000 3,586 6,569 (3,569) 2190/ 2,000 - - 2,000 00/ 2,000 1,344 3,444 (1,444) 1720/ 200 248 753 (553) 3760/ - 16 24 (24) 00/ 5,000 13,467 5,475 (475) 1100/ 100 34 74 26 740/ 100 30 60 40 600/ - - 30 (30) 00/ 150 142 - 150 00/ - 30 - - 00/ - - 7,893 (7,893) 00/ 8,500 7,251 9,153 (653) 1080/ 562,920 475,217 547,309 15,611 970i 278,667 - 28,445 250,222 100/ 123,581 - 123,581 - 1000/ - 1,500,000 - 1 00/ 26,300 35,800 13,150 13,150 5001 428,548 1,535,800 165,176 263,373 39o, $ 42,490,777 $ 30,980,306 $ 33,150,199 $ 9,340,579 780, 23 Packet Pg. 91 I 2.3.a I Page 1 of 6 C ITY OF EDMONDS EXPENDITURES BY FUND - DETAIL 2021 Amended 10/31/2020 10/31/2021 Amount Title Budget Expenditures Expenditures Remaining %Spent GENERAL FUND EXPENDITURES (001) 1 SALARIES AND WAGES $ 17,619,699 $ 13,781,011 $ 13,975,288 $ 3,644,411 799 2 OVERTIME 491,580 489,261 560,932 (69,352) 1149 3 HOLIDAY BUY BACK 281,329 5,394 7,458 273,871 Y 4 BENEFITS 6,801,704 5,288,570 5,171,507 1,630,197 76° 5 UNIFORMS 89,151 73,733 61,420 27,731 69° 6 SUPPLIES 401,115 359,617 376,577 24,538 949 7 FUEL CONSUMED - - 215 (215) 0° 8 SMALL EQUIPMENT 108,603 135,627 194,015 (85,412) 1799 9 PROFESSIONAL SERVICES 15,037,824 11,007,014 10,484,133 4,553,691 709 10 COMMUNICATIONS 160,995 127,047 153,750 7,245 95° 11 TRAVEL 68,760 9,633 26,985 41,775 399 12 EXCISE TAXES 6,500 12,850 21,504 (15,004) 33V 13 RENTAL/LEASE 1,574,465 1,502,919 1,270,455 304,010 8V 14 INSURANCE 403,973 393,746 405,121 (1,148) 1009 15 UTILITIES 536,762 402,108 449,525 87,237 84° 16 REPAIRS& MAINTENANCE 917,742 577,041 703,766 213,976 77 17 MISCELLANEOUS 507,715 289,998 351,308 156,407 69° 18 INTERGOVERNMENTAL PAYMENTS 50,000 75,000 50,000 - 1009 19 INTERFUND SUBSIDIES 957,880 834,033 234,945 722,935 259 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 500 212 - 500 09 23 INTEREST ON LONG-TERM EXTERNAL DEBT 5,700 69,285 60,087 (54,387) 1054° 46,099,647 35,443,150 34,558,991 11,540,656 759 LEO FF-MEDIC AL INS. RESERVE(009) 24 BENEFITS $ 206,650 $ 132,391 $ 121,888 $ 84,762 59° 25 PENSION AND DISABILITY PAYMENTS 252,990 88,539 88,125 164,865 35° 26 PROFESSIONAL SERVICES 7,000 5,793 17,000 (10,000) 24Y 27 MISCELLANEOUS 500 - - 500 0° 467,140 226,722 227,013 240,127 499 HISTORIC PRESERVATION GIFTFUND (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 MAINTENANCE FUND (016) 31 INTERFUND SUBSIDIES $ 210,222 $ - $ $ 210,222 0� MARSH RESTORATION & PRESERVATION FUND (017) 32 PROFESSIONAL SERVICES $ 20,000 $ - $ 16,149 $ 3,851 8V 20,000 - 16,149 3,851 8V EDMONDS HOMELESSNESS RESPONSEFUND (018) 33 INTERFUND SUBSIDIES $ 123,581 $ - $ 123,581 $ - 100° 123,581 - 123,581 100° EDMONDS OPIOID RESPONSE FUND (019) 34 PROFESSIONAL SERVICES $ - $ 21,555 $ - $ 0° 35 INTERFUND SUBSIDIES 28,445 - 28,445 1009 28,445 21,555 28,445 - 100° DRUG ENFO RCEMINT FUND (104) 36 PROFESSIONAL SERVICES $ 45,000 $ $ - $ 45,000 0° 37 REPAIR/MAINT 800 - 800 09 38 MISCELLANEOUS - 30,332 - 09 45,800 30,332 45,800 0° u 24 Packet Pg. 92 I 2.3.a I Page 2 of 6 CITY OF EDMO NDS EXPENDITURES BY FUND - DEr'AIL 2021 Amended 10/31/2020 10/31/2021 Amount Title Budget Expenditures Expenditures Remaining % Spent S TREET FUND (111) 1 SALARIES AND WAGES $ 728,690 $ 542,076 $ 597,387 $ 131,303 829 2 OVERTIME 18,400 37,182 35,504 (17,104) 193° 3 BENEFITS 381,336 268,438 290,284 91,052 769 4 UNIFORMS 6,000 3,781 5,432 568 9V 5 SUPPLIES 263,000 142,903 126,921 136,079 4K 6 SMALL EQUIPMENT 20,000 684 3,565 16,435 18° 7 PROFESSIONAL SERVICES 23,210 2,423 8,991 14,220 399 8 COMMUNICATIONS 4,500 6,623 5,271 (771) 117° 9 TRAVEL 1,000 - - 1,000 09 10 RENTAL/LEASE 247,270 192,873 206,903 40,367 849 11 INSURANCE 148,436 156,937 148,533 (97) 100° 12 UTILITIES 280,918 214,497 204,135 76,783 7Y 13 REPAIRS & MAINTENANCE 52,000 52,348 48,497 3,503 939 14 MISCELLANEOUS 8,000 3,655 11,807 (3,807) 14K 15 MACHINERY/EQUIPMENT - 75,658 - - 09 16 GENERAL OBLIGATION BOND PRINCIPAL 4,220 - - 4,220 0° 17INTEREST 450 255 220 230 49° COMBINED STREErCONST/EMPROVE(112) 18 SALARIES AND WAGES 19 BENEFIT S 20 PROFESSIONAL SERVICES 21 REPAIR & MAINTENANCE 22 MISCELLANEOUS 23 INTERFUND SUBSIDIES 24 LAND 25 CONSTRUCTION PROJECTS 26 INTERGOVERNMENTAL LOANS 27 INTEREST MUNIC IPAL ARTS AC Q UIS. FUND (117) 28 SUPPLIES 29 SMALL EQUIPMENT 30 PROFESSIONAL SERVICES 31 TRAVEL 32 RENTAL/LEASE 33 REPAIRS & MAINTENANCE 34 MISCELLANEOUS MEMO RIAL S TREET TREE (118) 35 INTERFUND SUBSIDIES HO TEL/MO TEL TAX REVENUE FUND (120) 36 PROFESSIONAL SERVICES 37 MISCELLANEOUS 38 INTERFUND SUBSIDIES EMPLO YEE PARIONG PERMIT FUND (121) 39 SUPPLIES 40 PROFESSIONAL SERVICES YOUTH SCHOLARSHIP FUND (122) 41 MISCELLANEOUS TO URIS M PRO MO TIO NAL FUND/ARTS (123 ) 42 PROFESSIONAL SERVICES $ 2,187,430 $ 1,700,334 $ 1,693,449 $ 493,981 779 $ - $ 10,567 $ $ 0° - 6,613 - 0° 1,581,847 162,084 861,656 720,191 549 103,670 320,161 67,863 35,807 65° - 8 - - 09 114,950 40,121 39,925 75,025 359 33,000 - (842) 33,842 -Y 955,000 305,428 599,912 355,088 639 72,220 72,201 72,201 19 100° 1,610 1,952 1,591 19 99° $ 2,862,297 $ 919,137 $ 1,642,307 $ 1,219,990 579 $ 4,700 $ 114 $ 300 $ 4,400 6� 1,700 116 - 1,700 0° 221,500 26,540 52,862 168,638 24° 80 - - 80 0° 2,000 - 2,000 09 300 - - 300 0° 6,600 1,466 3,274 3,326 50° $ 236,880 $ 28,236 $ 56,435 $ 180,445 24° $ 20,528 $ $ 20,487 $ 41 100` $ 20,528 $ - $ 20,487 $ 41 1001, $ 83,150 $ 42,737 $ 41,886 $ 41,264 509 - 592 - - 0° 4,000 4,000 2,000 2,000 50° $ 87,150 $ 47,329 $ 43,886 $ 43,264 509 $ 1,790 $ 632 $ 1,266 $ 524 7V 25,090 - - 25,090 0� $ 26,880 $ 632 $ 1,266 $ 25,614 5� $ 3,000 $ 450 $ 75 $ 2,925 31, $ 3,000 $ 450 $ 75 $ 2,925 3Z, $ 29,900 $ 5,129 $ 2,500 $ 27,400 K $ 29,900 $ 5,129 $ 2,500 $ 27,400 K 2$ Packet Pg. 93 I 2.3.a I Page 3 of 6 C ITY OF EDMO NDS EXPENDITURES BY FUND - DETAIL 2021 Amended 10/31/2020 10/31/2021 Amount Title Budget Expenditures Expenditures Remaining %Spent REAL ESTATE EXCISE TAX (125) 1 SUPPLIES $ 121,000 $ 14,374 $ 61,712 $ 59,288 5V 2 PROFESSIONAL SERVICES 195,626 302,921 199,305 (3,679) 102° 3 REPAIRS& MAINTENANCE 105,000 354,028 263,865 (158,865) 25V 4 INTERFUND SUBSIDIES 190 - - 190 0° 5 CONSTRUCTION PROJECTS 1,179,482 645,880 59,227 1,120,255 5° $ 1,601,298 $ 1,317,203 $ 584,109 $ 1,017,189 36° REAL ESTATE EXCISE TAX 1 (126) 6 PROFESSIONAL SERVICES 7 REPAIRS& MAINTENANCE 8 INTERFUND SUBSIDIES 9 LAND 10 CONSTRUCTION PROJECTS 11 GENERAL OBLIGATION BONDS 12 INTEREST 13 OTHER INTEREST & DEBT SERVICE COSTS GIFTS CATALOG FUND (127) 14 SUPPLIES 15 PROFESSIONAL SERVICES 16 REPAIRS&MAINTENANCE 17 MISCELLANEOUS 18 INTERFUND SUBSIDIES CEMETERY MAINTENANCElIMPROVEMEVT(130) 19 SALARIES AND WAGES 20 OVERTIME 21 BENEFIT S 22 UNIFORMS 23 SUPPLIES 24 SUPPLIES PURCHASED FOR INVENTORY/RESALE 25 SMALL EQUIPMENT 26 PROFESSIONAL SERVICES 27 COMMUNICATIONS 28 TRAVEL 29 RENTAL/LEASE 30 UTILITIES 31 REPAIRS & MAINTENANCE 32 MISCELLANEOUS PARKS TRUST FUND (136) 33 PROFESSIONAL SERVICES CEMETERY MAINTENANCE TRUST FUND (137) 34 SMALL EQUIPMENT 35 MACHINERY/EQUIPMENT SISTER CITY COMMISSION (138) 36 SUPPLIES 37 TRAVEL 38 MISCELLANEOUS BUSINESS IMPRO VEMENT DISTRIC T FUND (140) 39 SUPPLIES 40 PROFESSIONAL SERVICES 41 MISCELLANEOUS EDMONDS RESCUEPLAN FUND (142) 42 PROFESSIONAL SERVICES 2012 LTGO DEBT SERVIC FUND (231) 43 GENERAL OBLIGATION BOND 44 INTEREST $ 573,234 $ 604,778 $ 318,410 $ 254,824 56° 97,050 257,722 194,829 (97,779) 2011, 138,910 12,963 11,863 127,048 99 p - - 46,952 (46,952) 0° 0. 983,137 463,550 327,979 655,158 33° p� 144,530 - - 144,530 09 117,050 1,484 1,282 115,768 I° - 575 - - 09 $ 2,053,911 $ 1,341,070 $ 901,314 $ 1,152,597 44Z C IL $ 67,500 $ 39,033 $ 21,799 $ 45,701 32° �+ 6,500 3,000 - 6,500 w 7,183 - 0° C 600 168 - 600 0° 26,300 35,800 13,150 13,150 509 r $ 100,900 $ 85,183 $ 34,949 $ 65,951 35° C N $ 95,824 $ 78,592 $ 83,538 $ 12,286 879 N 3,500 558 302 3,198 9° C 40,472 33,646 32,850 7,622 8 v v 1,000 - 490 510 499 0 7,000 2,717 1,611 5,389 20,000 15,165 24,059 (4,059) 120° - 1,184 - - 0° 0 0. 4,200 150 800 3,400 19, lY 1,700 1,401 1,403 297 83° 500 - - 500 w .� 16,650 6,858 13,875 2,775 8Y 5,652 3,559 4,045 1,607 72° 500 - - 500 0° 4,000 5,124 2,717 1,283 68° L $ 200,998 $ 148,952 $ 165,690 $ 35,308 82° s r C $ 50,000 $ - $ - $ 50,000 w 0 $ 50,000 $ - $ $ 50,000 0E r N $ 25,000 $ - $ $ 25,000 0� cm - - 19,211 (19,211) w d $ 25,000 $ - $ 19,211 $ 5,789 77° $ 1,500 $ 11 $ $ 1,500 w O 4,500 - 4,500 09 y ; 5,900 - 5,900 0° _ $ 11,900 $ 11 $ $ 11,900 0° t $ 2,050 $ 9,555 $ 397 $ 1,653 199 70,035 37,835 40,049 29,986 57° Q 4,255 2,423 1,641 2,614 399 $ 76,340 49,813 42,087 $ 34,253 559 $ 5,946,550 $ 964,793 $ 628,177 $ 5,318,373 1 V 5,946,550 $ 964,793 628,177 $ 5,318,373 1 V $ 677,990 $ - $ - $ 677,990 0° 81,710 47,291 40,853 40,857 50° $ 759,700 $ 47,291 $ 40,853 $ 718,847 5° 26 Packet Pg. 94 Page 4 of 6 CITY OF EDMO NDS EXPENDITURES BY FUND - DETAIL 2021 Amended 10/31/2020 10/31/2021 Amount Title Budget Expenditures Expenditures Remaining %Spent PARKS CONSTRUCTION FUND (332) 1 PROFESSIONAL SERVICES $ 113,453 $ 363,171 $ 977,510 $ (864,057) 8629 2 INTERFUND SUBSIDIES 44,000 20,316 - 44,000 0° 3 CONSTRUCTION PROJECTS 5,395,037 753,392 167,965 5,227,072 Y $ 5,552,490 $ 1,136,879 $ 1,145,475 $ 4,407,015 21° 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 27 OTHER INT EREST & DEBT SERVICE COSTS STORM FUND (422) 28 SALARIES AND WAGES 29 OVERTIME 30 BENEFIT S 31 UNIFORMS 32 SUPPLIES 33 SMALL EQUIPMENT 34 PROFESSIONAL SERVICES 35 COMMUNICATIONS 36 TRAVEL 37 EXCISE TAXES 38 RENTAL/LEASE 39 INSURANCE 40 UTILITES 41 REPAIR & MAINTENANCE 42 MISCELLANEOUS 43 INTERFUND SUBSIDIES 44 CONSTRUCTION PROJECTS 45 GENERAL OBLIGATION BONDS 46 REVENUE BONDS 47 INTERGOVERNMENTAL LOANS 48 INTEREST 49 OTHER INT ERESF & DEBT SERVICE COSTS $ 793,475 $ 688,932 $ 543,376 $ 250,099 6K 24,000 15,595 17,629 6,371 7Y 328,865 263,013 233,498 95,367 7V 4,000 3,374 3,437 563 869 .. 150,000 102,299 101,474 48,526 6K G 2,170,000 1,651,885 1,550,689 619,311 71° Q. 170,000 131,727 161,736 8,264 959 11,000 5,197 4,437 6,563 40° 1,558,701 1,085,927 1,068,508 490,193 69° V 30,000 24,001 24,165 5,835 8V C 200 - - 200 0° 1,649,700 1,297,916 1,210,843 438,857 7Y jZ 124,630 108,420 104,674 19,956 849 >, 97,844 52,541 98,196 (352) low 35,775 22,727 23,347 12,428 65° C 258,130 19,881 158,267 99,863 61' 0 123,600 111,326 144,739 (21,139) 117' r 644,130 204,067 198,136 445,994 3V C 1,976,050 2,934,520 1,321,534 654,516 679 N 2,840 - - 2,840 0° L 385,100 - - 385,100 0° 25,840 25,839 25,839 1 low 196,170 105,907 98,336 97,834 509 0 - 378 - - 0° $ 10,760,050 $ 8,855,472 $ 7,092,861 $ 3,667,189 669 r $ 723,700 $ 524,991 $ 560,388 $ 163,312 77 6,000 12,016 22,040 (16,040) 3679 318,735 241,396 239,977 78,758 75° 6,500 6,437 5,049 1,451 7K 46,000 19,055 28,503 17,497 62° 4,000 2,026 304 3,696 K 2,728,016 1,567,146 1,296,882 1,431,134 4K 3,200 5,159 4,720 (1,520) 147 4,300 - 510 3,790 129 470,100 485,391 529,154 (59,054) 11Y 267,778 225,328 219,645 48,133 82° 66,216 116,576 66,228 (12) 100° 11,025 9,468 10,536 489 969 64,130 15,103 80,978 (16,848) 126° 255,300 148,250 206,854 48,446 8 V 281,810 78,897 76,327 205,483 279 1,581,000 3,088,873 129,168 1,451,832 K 103,340 - - 103,340 09 188,240 - - 188,240 0° 53,590 53,576 53,576 14 1009 110,910 60,769 58,672 52,238 53° - 165 - - 0° $ 7,293,890 $ 6,660,621 $ 3,589,509 $ 3,704,381 499 27 Packet Pg. 95 I 2.3.a I Page 5 of 6 CITY OF EDMO NDS EXPENDPTURES BY FUND - DETAIL 2021 Amended 10/31/2020 10/31/2021 Amount Title Budget Expenditures Expenditures Remaining %Spent SEWER FUND (423) 1 SALARIES AND WAGES $ 2,027,508 $ 1,564,447 $ 1,459,402 $ 568,106 72° 2 OVERTIME 95,000 85,125 110,436 (15,436) 116° 3 BENEFITS 871,564 674,421 632,926 238,638 7Y 4 UNIFORMS 8,500 7,482 8,516 (16) 10W 5 SUPPLIES 404,000 289,072 300,813 103,187 749 6 FUEL CONSUMED 30,000 16,184 55,215 (25,215) 1849 7 SUPPLIES PURCHASED FOR INV OR RESALE 4,000 - - 4,000 W 8 SMALL EQUIPMENT 35,000 36,680 181,454 (146,454) 5189 9 PROFESSIONAL SERVICES 2,141,848 3,023,707 3,862,193 (1,720,345) 18W 10 COMMUNICATIONS 43,000 34,517 35,322 7,678 829 11 TRAVEL 5,000 - 3,825 1,175 76° 12 EXCISE TAXES 968,000 799,573 926,107 41,893 969 13 RENTAL/LEASE 329,898 269,140 356,858 (26,960) 10K 14 INSURANCE 160,967 175,867 162,851 (1,884) 1019 15 UTILITIES 1,979,985 730,964 1,174,315 805,670 59° 16 REPAIR & MAINTENANCE 520,630 172,176 432,059 88,571 8Y 17 MISCELLANEOUS 129,350 72,899 100,217 29,133 779 18 INTERFUND SUBSIDIES 10,180,936 83,575 3,804,155 6,376,781 379 19 MACHINERY/EQUIPMENT - 2,584,681 - - W 20 CONSTRUCTION PROJECTS 19,756,808 4,687,579 7,939,825 11,816,983 4W 21 GENERAL OBLIGATION BONDS 157,060 - - 157,060 0° 22 REVENUE BONDS 86,670 - - 86,670 W 23 INTERGOVERNMENTAL LOANS 173,900 173,200 173,888 12 10W 24 INTEREST 382,660 36,505 202,153 180,507 539 25 DEBT ISSUE COSTS - - 1,518 (1,518) W 26 OTHER INTEREST & DEBT SERVICE COSTS - 5,085 4,430 (4,430) W $ 40,492,284 $ 15,522,880 $ 21,928,479 $ 18,563,805 549 BOND RESERVE FUND (424) 27 REVENUE BONDS $ 785,020 $ - $ - $ 785,020 W 28 INTEREST 1,200,850 616,542 600,417 600,433 5W $ 1,985,870 $ 616,542 $ 600,417 $ 1,385,453 3W O Q. d 0 C eo C IL t C O 2 T N O N L d O 0 O r- O Q. d <0 U C O C IL z r C O a 28 Packet Pg. 96 I 2.3.a I Page 6 of 6 CITY OF EDMO NDS EXPENDITURES BY FUND - DETAIL 2021 Amended 10/31/2020 10/31/2021 Amount Title Budget Expenditures Expenditures Remaining %Spent EQ UIPMENT RENTAL FUND (511) 1 SALARIES AND WAGES $ 272,384 $ 224,189 $ 228,154 $ 44,230 84° 2 OVERTIME 2,000 824 2,267 (267) 11Y 3 BENEFITS 116,481 93,275 93,442 23,039 80° 4 UNIFORMS 1,000 1,092 1,182 (182) 11K 5 SUPPLIES 120,000 61,489 60,087 59,913 50° 6 FUEL CONSUMED 1,000 - - 1,000 09 7 SUPPLIES PURCHASED FOR INVENTORY/RESALE 258,000 101,561 131,486 126,514 519 8 SMALL EQUIPMENT 58,000 1,515 6,022 51,978 109 9 PROFESSIONAL SERVICES 46,750 4,248 1,121 45,629 2° 10 COMMUNICATIONS 3,000 1,902 1,833 1,167 61° 11 TRAVEL 1,000 - - 1,000 0� 12 RENTAL/LEASE 12,790 10,273 10,221 2,569 809 13 INSURANCE 40,910 40,270 39,334 1,576 969 14 UTILITIES 14,500 12,012 12,495 2,005 86° 15 REPAIRS & MAINTENANCE 60,000 35,162 39,991 20,009 67 16 MISCELLANEOUS 12,000 8,776 10,384 1,616 87 17 INTERFUND SUBSIDIES - 1,500,000 - - 0° 18 MACHINERY/EQUIPMENT 410,139 614,032 416,505 (6,366) 102° $ 1,429,954 $ 2,710,622 $ 1,054,526 $ 375,428 74° TECHNOLOGY RENTAL FUND (512) 19 SALARIES AND WAGES $ 379,162 $ 240,316 $ 289,578 $ 89,584 769 20 OVERTIME 2,000 - 2,481 (481) 124° 21 BENEFITS 127,657 80,751 88,422 39,235 699 22 SUPPLIES 5,000 8,726 4,227 773 859 23 SMALL EQUIPMENT 141,300 101,247 34,872 106,428 259 24 PROFESSIONAL SERVICES 171,460 69,477 32,719 138,741 19° 25 COMMUNICATIONS 58,770 52,766 57,403 1,367 989 26 TRAVEL 1,500 - - 1,500 0° 27 RENTAL/LEASE 7,400 6,523 6,448 952 87 28 REPAIRS& MAINTENANCE 302,660 287,807 424,699 (122,039) 140° 29 MISCELLANEOUS 5,000 11,501 4,000 1,000 80° 30 MACHINERY/EQUIPMENT 56,000 - - 56,000 0° $ 1,257,909 $ 859,114 $ 944,850 $ 313,059 759 FIRIUMEV'S PENSION FUND (617) 31 BENEFITS $ 24,560 $ 18,045 $ 18,528 $ 6,032 75° 32 PENSION AND DISABILITY PAYMENTS 70,407 51,486 53,886 16,521 7T 33 PROFESSIONAL SERVICES 1,200 1,007 11,500 (10,300) 9589 34 INTERFUND SUBSIDIES 40,000 - - 40,000 0° $ 136,167 $ 70,538 $ 83,914 $ 52,253 62° TOTAL EXPENDITURE ALL FUNDS $ 132,190,011 $ 78,809,991 $ 77,271,007 $ 54,919,004 5K 29 Packet Pg. 97 2.3.a Page 1 of 1 C ITY O F IDMO NDS EXPENDITURES - GENERAL FUND - BY DEPARTMENT IN SUMMARY 2021 Amended 10/31/2020 10/31/2021 Amount Title Budget Expenditures Expenditures Remaining %Spent CITY COUNCIL OFFICE OF MAYOR HUMAN RESOURCES MUNICIPAL COURT CITY CLERK ADMINISTRATIVE SERVICES CITY ATTORNEY NON -DEPARTMENTAL POLICE SERVICES COMMUNITY SERVICES✓ECONOMIC DEV DEVELOPMENT SERVICES HUMAN SERVICES PROGRAM PARKS & RECREATION PUBLIC WORKS FACILITIES MAINTENANCE $ 432,478 $ 266,797 $ 273,284 $ 159,194 63% 345,501 276,971 276,714 68,787 80% 837,176 535,390 554,503 282,673 66% 1,166,183 872,107 955,506 210,677 82% 757,055 611,199 475,376 281,679 63% G Q. 1,178,545 1,133,433 1,115,329 63,216 95% 936,480 718,169 702,190 234,290 75% 12,906,593 10,148,912 9,614,308 3,292,285 74% 12,217,071 9,682,005 9,394,444 2,822,627 77% IL 624,198 457,484 473,861 150,337 76% 3,621,500 2,302,031 2,430,629 1,190,871 67% r� C 599,402 - 66,376 533,026 11% 2 N 4,729,281 3,011,118 3,577,972 1,151,309 76% N 3,305,285 2,628,170 2,617,311 687,974 79% L � 2,442,899 2,799,364 2,031,188 411,711 83% v $ 46,099,647 $ 35,443,150 $ 34,558,991 $ 11,540,656 75% O CITY OF EDMO NDS EXPENDITURES - UTILITY- BY FUND IN SUMMARY Title 2021 Amended Budget 10/31/2020 Expenditures 10/31/2021 Expenditures Amount Remaining %Spent WATER UTILITYFUND $ 10,760,050 $ 8,855,472 $ 7,092,861 $ 3,667,189 66% STORM UTILITY FUND 7,293,890 6,660,621 3,589,509 3,704,381 49% SEWER/WWTP UTILITY FUND 40,492,284 15,522,880 21,928,479 18,563,805 54% BOND RESERVE FUND 1,985,870 616,542 600,417 1,385,453 30% $ 60,532,094 $ 31,655,514 $ 33,211,267 $ 27,320,827 55% 30 Packet Pg. 98 I 2.3.a I Page 1 of 2 C ITY OF EDMO NDS EXPENDITURES - GENERAL FUND - BY DEPARTMENT IN DETAIL Title 2021 Amended Budget 10/31/2020 Expenditures 10/31/2021 Expenditures Amount Remaining %Spent CITY COUNCIL SALARIES AND WAGES $ 200,052 $ 158,990 $ 166,568 $ 33,484 83% BENEFITS 118,713 82,327 86,404 32,309 73% SUPPLIES 2,000 2,078 1,808 192 90% SERVICES 111,713 23,402 18,504 93,209 17% $ 432,478 $ 266,797 $ 273,284 $ 159,194 63% O FFIC E O F MAYO R SALARIES AND WAGES $ 229,512 $ 186,356 $ 191,549 $ 37,963 83% BENEFITS 85,243 70,261 68,365 16,878 80% SUPPLIES 1,500 4,998 358 1,142 24% SERVICES 29,246 15,356 16,441 12,805 56% $ 345,501 $ 276,971 $ 276,714 $ 68,787 80% HUMAN RESOURCES SALARIES AND WAGES $ 387,048 $ 299,538 $ 299,623 $ 87,425 77% BENEFITS 154,430 119,289 112,209 42,221 73% SUPPLIES 13,600 4,817 1,271 12,329 9% SERVICES 282,098 111,746 141,400 140,698 50% $ 837,176 $ 535,390 $ 554,503 $ 282,673 66% MUNICIPAL C O URT SALARIES AND WAGES $ 651,967 $ 531,782 $ 570,551 $ 81,416 88% BENEFITS 243,859 195,930 185,719 58,140 76% SUPPLIES 11,600 12,808 5,774 5,826 50% SERVICES 235,637 131,587 193,462 42,175 82% MACHINERY/EQUIPMENT 23,120 23,120 0% $ 1,166,183 $ 872,107 $ 955,506 $ 210,677 82% C ITY CLERK SALARIES AND WAGES $ 397,226 $ 335,263 $ 218,427 $ 178,799 55% BENEFITS 169,669 136,352 88,098 81,571 52% SUPPLIES 7,000 5,395 3,115 3,885 45% SERVICES 183,160 134,189 165,736 17,424 90% $ 757,055 $ 611,199 $ 475,376 $ 281,679 63% ADMINISTRATIVE SERVICES SALARIES AND WAGES $ 795,289 $ 808,910 $ 763,215 $ 32,074 96% BENEFITS 253,850 221,472 241,405 12,445 95% SUPPLIES 10,000 3,871 4,608 5,392 46% SERVICES 119,406 99,180 106,102 13,304 89% $ 1,178,545 $ 1,133,433 $ 1,115,329 $ 63,216 95% CITY ATPO RNEY SERVICES $ 936,480 $ 718,169 $ 702,190 $ 234,290 75% $ 936,480 $ 718,169 $ 702,190 $ 234,290 75% NON -DEPARTMENTAL SALARIES AND WAGES $ 101,750 $ - $ - $ 101,750 0% BENEFITS 50,000 1,254 26,878 23,122 54% SUPPLIES 5,000 3,867 4,447 553 89% SERVICES 11,681,233 9,165,261 9,237,951 2,443,282 79% INTERFUND SUBSIDIES 1,007,880 909,033 284,945 722,935 28% DEBT SERVICE - PRINCIPAL 54,530 - - 54,530 0% DEBT SERVICE - INTEREST 6,200 69,497 60,087 (53,887) 969% $ 12,906,593 $ 10,148,912 $ 9,614,308 $ 3,292,285 74% PO LIC E SERVIC ES SALARIES AND WAGES $ 8,149,422 $ 6,247,989 $ 6,251,307 $ 1,898,115 77% BENEFITS 2,979,421 2,355,740 2,204,846 774,575 74% SUPPLIES 169,453 170,225 195,063 (25,610) 115% SERVICES 918,775 908,052 743,228 175,547 81% $ 12,217,071 $ 9,682,005 $ 9,394,444 $ 2,822,627 77% COMMUNITY SERVICES/ECON DEV. SALARIES AND WAGES $ 312,977 $ 269,916 $ 249,449 $ 63,528 80% BENEFITS 91,455 77,390 75,001 16,454 82% SUPPLIES 3,075 10,160 999 2,076 32% SERVICES 216,691 100,018 148,413 68,278 68% $ 624,198 $ 457,484 $ 473,861 $ 150,337 76% Q 31 Packet Pg. 99 1 Page 2 of 2 C ITY O F IDMO NDS EXPENDITURES - GENERAL FUND - BY DEPARTMENT IN DETAIL 2021 Amended 10/31/2020 10/31/2021 Amount Title Budget Expenditures Expenditures Remaining %Spent DEVELOPMENT SERVICES/PLANNING SALARIES AND WAGES $ 1,875,514 $ 1,436,897 $ 1,505,736 $ 369,778 80% BENEFITS 693,217 517,568 522,585 170,632 75% SUPPLIES 19,400 8,533 10,471 8,929 54% SERVICES 1,033,369 339,033 391,837 641,532 38% MACHINERY/EQUIPMENT 0% $ 3,621,500 $ 2,302,031 $ 2,430,629 $ 1,190,871 67% HUMAN SERVICES PROGRAM SALARIES AND WAGES $ 79,510 $ $ 35,803 $ 43,707 45% BENEFITS 18,392 - 7,800 10,592 42% SUPPLIES 1,500 13,751 (12,251) 917% SERVICES 500,000 - 9,023 490,977 2% 599,402 66,376 533,026 11% PARKS & REC RE.ATIO N SALARIES AND WAGES $ 2,329,689 $ 1,639,879 $ 1,917,731 $ 411,958 82% BENEFITS 828,746 617,689 674,961 153,785 81% SUPPLIES 138,790 132,442 155,388 (16,598) 112% SERVICES 1,432,056 612,055 829,892 602,164 58% MACHINERY/EQUIPMENT - 9,053 - - 0% $ 4,729,281 $ 3,011,118 $ 3,577,972 $ 1,151,309 76% PUBLIC WORKS ADMINIS TRATIO N SALARIES AND WAGES $ 300,162 $ 247,992 $ 251,431 $ 48,731 84% BENEFITS 106,903 86,876 86,014 20,889 80% SUPPLIES 9,600 3,631 8,061 1,539 84% SERVICES 95,588 84,745 74,064 21,524 77% $ 512,253 $ 423,243 $ 419,569 $ 92,684 82% FACILITIES MAINTENANCE SALARIES AND WAGES 791,470 660,591 665,744 125,726 84% BENEFITS 360,720 295,039 280,904 79,816 78% SUPPLIES 115,000 131,550 163,756 (48,756) 142% SERVICES 1,175,709 1,712,183 920,784 254,925 78% $ 2,442,899 $ 2,799,364 $ 2,031,188 $ 411,711 83% ENGINEERING SALARIES AND WAGES $ 1,791,020 $ 1,451,562 $ 1,456,545 $ 334,475 81% BENEFITS 736,237 585,116 571,738 164,499 78% SUPPLIES 2,200 868 1,937 263 88% SERVICES 263,575 167,381 167,521 96,054 64% $ 2,793,032 $ 2,204,927 $ 2,197,742 $ 595,290 79% TOTAL GENERAL FUND EXPENDITURES $ 46,099,647 $ 35,443,150 $ 34,558,991 $ 11,540,656 75% u 32 Packet Pg. 100 2.3.a GENERAL FUND OVERVIEW BALANCES CHANGE IN FUND BALANCES GENERAL FUND ---- ACTUAL ---- ---- ACTUAL ---- & SUBFUNDS 10/31 /2021 10/31 /2021 Q3 YTD Fund Balance Cash Balance 001-General Fund $ 12,459,954 $ 6,250,213 $ (2,802,094) $ (1,408,792 009-Leoff-Medical Ins. Reserve 310,163 310,163 (59,447.79) (227,013 m 012-Contingency Reserve Fund 1,782,149 1,782,150 0.21 - 014-Historic Preservation Gift Fund 19,688 19,689 0.14 2,500 016-Building Maintenance 210,221 210,221 - - 017 - Marsh Restoration & Preservation 848,617 848,616 (0.01) (15,999 Total General Fund & Subfunds $ 15,630,792 $ 9,421,052 $ (2,861,541) $ (1,649,305 *$2,000,000 of the General Fund Balance has been assigned by management for the development of Civic Field. o 2 *$7,267,031of the fund balance in Fund 001 added to the $1,768,863 balance in Fund 012, represent the required 20% N operating reserve. N L There are no interfund loans outstanding at this time. o r U o GOVERNMENTAL FUNDS OVERVIEW t 0 0 2 U CHANGE IN FUND FUND BALANCES BALANCES ii GOVERNMENTAL ---- ACTUAL ---- ---- ACTUAL ---- 2' FUNDS 10/31 /2021 10/31 /2021 t Q3 YTD Fund Balance Cash Balance — 0 r N General Fund &Subfunds $ 15,630,792 $ 9,421,052 $ (2,861,541) $ (1,649,305 N Special Revenue 19,599,301 18,292,894 1,116,276 8,609,099 Capital Projects 5,449,970 5,258,245 (39,733) (703,540 0 Total Governmental Funds $ 40,680,062 $ 32,972,191 $ (1,784,999) $ 6,256,254 c a� E t c� Q *Please note that these revenues and expenses occur within annual cycles. This Interim Report is not adjusted for accruals or those annual cycles. 33 Packet Pg. 101 2.3.a SPECIAL REVENUE FUNDS OVERVIEW FUND BALANCES CHANGE IN FUND BALANCES ---- ACTUAL ---- ---- ACTUAL ---- GOVERNMENTAL SPECIAL REVENUE 10/31/2021 10/31/2021 Q3 YTD Fund Balance Cash Balance 104 - Drug Enforcement Fund $ 76,269 $ 75,881 $ 472 $ 1,966 111 - Street Fund 880,732 733,344 (68,293) (257,679 112- Combined Street Const/Improve 2,439,434 1,946,814 289,417 357,771 0 117 - Municipal Arts Acquis. Fund 672,955 668,350 (9,230) (9,772 118 - Memorial Street Tree 137 - 128 (20,081 120 - Hotel/Motel Tax Revenue Fund 88,846 81,294 12,129 21,925 Z 121 - Employee Parking Permit Fund 93,316 92,593 739 11,317 c 122 - Youth Scholarship Fund 14,307 14,215 202 480 'U- 123-Tourism Promotional Fund/Arts 101,431 98,591 9,880 21,094 , 125 - Real Estate Tax 4,182,133 3,867,992 436,295 1,610,151 126 - Real Estate Excise Tax 1 3,591,568 3,274,321 471,515 1,281,400 0 127 - Gifts Catalog Fund 320,300 318,291 9,501 22,236 130 - Cemetery Maintenance/Improvement 255,704 254,277 40,087 50,576 0 136 - Parks Trust Fund 171,043 169,919 1,057 4,405 ci 137 - Cemetery Maintenance Trust Fund 1,120,463 1,113,115 (4,382) 30,602 0 138 - Sister City Commission 13,156 13,086 81 2,793 U 140 -Business Improvement Disrict 50,607 50,608 (10,665) 31,456 0 141 -Affordable and Supportive Housing I'd 143,048 136,352 23,198 64,607 r 142 - Edmonds Rescue Plan Fund 5,363,261 5,363,261 (85,857) 5,363,261 Q. 143 - Tree Fund 20,590 20,590 - 20,590 Total Special Revenue $ 19,599,301 $ 18,292,894 $ 1,116,276 $ 8,609,099 *$200,000 of the fund balance in Fund 126 has been reserved for Marsh Restoration Funding, as well as $500,000 for the purchase of Open Space. c ii ENTERPRISE FUNDS OVERVIEW '' 0 2 r N O N L FUND BALANCES CHANGE IN FUND ---- ACTUAL ---- ---- ACTUAL ---- 0 ENTERPRISE FUNDS 10/31/2021 10/31/2021 Q3 YTD O Fund Balance Cash Balance 421 -Water Utility Fund $ 27,550,457 $ 6,551,897 $ 417,816 $ a� 1,850,806 t 422 -Storm Utility Fund * 15,826,094 6,343,814 733,175 v 2,235,406 423 - Sewer/WWTP Utility Fund 50,288,948 17,112,080 564,437 (2,109,480 Q 424 - Bond Reserve Fund 843,970 843,970 3 9 411 -Combined Utility Operation 6,240 37,624 560 6,240 Total Enterprise Funds $ 94,515,710 $ 30,889,385 $ 1,715,991 $ 1,982,980 *$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. 34 Packet Pg. 102 2.3.a SUMMARY OVERVIEW CHANGE IN FUND FUND BALANCES BALANCES CITY-WIDE ---- ACTUAL ---- ---- ACTUAL ---- 10/31/2021 10/31/2021 Q3 YTD Fund Balance Cash Balance Governmental Funds $ 40,680,062 $ 32,972,191 $ (1,784,999) $ 6,256,254 Enterprise Funds 94,515,710 30,889,385 1,715,991 1,982,980 a Internal Services Fund 10,216,679 5,685,107 146,413 m 262,260 Agency Funds 51,202 51,201 (31,951) (83,914 Total City-wide Total $ 145,463,652 $ 69,597,885 $ 45,455 $ 8,417,580 ii 21 c 0 2 INTERNAL SERVICE FUNDS OVERVIEW N 0 N L 0 r V Oy FUND BALANCES L CHANGE IN FUND Q. BALANCES ---- ACTUAL ---- ---- ACTUAL ---- — 0 INTERNAL SERVICE FUNDS 10/31/2021 10/31/2021 Q3 YTD Fund Balance Cash Balance c ii 511 - Equipment Rental Fund $ 9,291,623 $ 4,865,386 $ 33,545 $ 187,827 t 512 -Technology Rental Fund 925,056 819,721 112,868 c 74,433 0 Total Internal Service Funds $ 10,216,679 $ 5,685,107 $ 146,413 $ 262,260 N 0 N L d 0 E ci Q *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. 103 2.4 City Council Agenda Item Meeting Date: 12/14/2021 2021 December Budget Amendment Staff Lead: Dave Turley Department: Administrative Services Preparer: Marissa Cain Background/History Amend the 2021 Ordinance No. 4236 Staff Recommendation Staff recommends that Council approves Ordinance No. XXXX amending the 2021 Budget. Attachments: Power Point Presentation Budget Amendment December 2021 2021 December Budget Amendment Exhibits 2021 December Budget Amendment Ordinance Packet Pg. 104 4th Quarter Budget Amendment Requests December 14, 2021 N O N � u Packet Pg. 105 ADMINISTRATIVE SER„® We have 4 requests tonight; more detailed information can be found in your Council Packet. N O N OF Fb a o s Packet Pg. 106 11c. is') ADMINISTRATIVE 2.4.a If approved, this budget amendment would increase forecast revenues by $8,773,456 arra would increase budgeted expenditures by $2,739,009. Two of these amendments represent required transfers of budget authority from one fund to another, and two are to record the N effects of our recent bond sale. There is no new cash outflow as a result of these entries. Fund Number Proposed Amendment charngein Revenue Proposed Amendment charngein Fic ense Proposed Amendment Change in Ending Fund Balance 001 125,000 125,000 - 016 4, 417,908 17,908 4,400,000 111 550 550 - 117 535 - 535 142 (133,680) (133,690) - 231 2,713,914 2,713,914 - 332 1,641,099 6,652 1,634,447 422 - 535 (535) 423 1,130 1,130 - 512 7,000 7,000 - Tn#al Change 8,773,456 2,739,009 6,034,447 Q., Q Packet Pg. 107 This request is needed to allocate the Council -approved ARPA funds spending to the funds where the expenses were incurred. Budget Amendment for: December 14th, 2021 Item Description: On -March 11, 2021, the American Rescue Plan Act (ARPA) was signed into lazy-. The Fiscal Recovery Funds are untended to pro -side support to State, local, and Tribal governments in responding to the impact of COVID-19 and in their efforts to contain COI-ID-19 on their communities, residents, and businesses. The Fiscal Recovery Funds build on and expand the support provided to these governments over the last year, including through the Coronazirns Relief Fund. The City of Edmonds was awarded a total of S11.9M in Fiscal Recovery Funds, and S5.911I of that award was received June 25th, 2021. These funds were allocated across multiple accounts to meet the financial needs of the city. This budget amendment moves budget authorit}- to various city funds where those casts will be incurred. Department: Various Division: 4alious Fund _li[rLTIPLE FUNDS Title: Allocate ARPd Expenditures to Funds Name; Preparer: hiarissa Cain Budget Amendment Type New Item For Council To Consider Date of Discussion or Budget Approval? Various How is this amendment funded? 100% Self Funded What is the nature of the expenditure? One -Tune Is the Expenditure Operating or Capital? Operating Expenditure Increase (Decrease) Account Number Description 2021 2022 2023 2024 M5 141.00039.518.63.41.00 C01'IhfU_ ITYRELLIEFFU_VDS $ (133:680) 111.000.68.542.5431.00 SUPPLIES 550 - 423.000.76.535.80.42.00 CON+ VRXICATIONS 1.130 - 512.00031.518.8835.00 SMALL EQUIPMENT 7.000 - 001.000.39.518.63.41.00 COMMUNITY RELIEF FUNDS 125.000 - Total Expenditure Increase ease $ - $ 5 Revenue Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 001.00033321.019.00 CORONAVIRUS RELIF.F"FUND $ 125.000 111.000.333.21.019.00 CORONAVIRUS RELIEF' FUND $ 550 423.00033321.019.00 CORO-NAVIRUS RELIEF" FUND 1130 - 512.000333.21.019.00 CORONAVIRUS RELIEF FUND 7,000 - 142.00033321.019.00 CORONAVIRUS RELIEF FUND 133,680 - Total Revenue Increase(Decrease) $ N O 04 D ,.I, Q � u Packet Pg. 108 This request provides authority to transfer $535 to the Municipal Arts Acquisition Fund, in accordance with the State of Washington's 1% for Arts Program. Budget Amendment for: December 14th, 2021 Item Des Option: 1% for the Arts transfer to account for the new storm pipe and appurtenances that were constructed as part of the Phase 2 Storm Improvements Project. (EOFBIc547) Department: Public Works Fund tialne: 422 ST4R141[ DiNigion: Enanneellna Title: 1% for the - is (Phase 2 StormAeplacement Project) Preparer: Michel, (]Iilx)DeLiUa Budget Ameadmeat 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 ofthe expenditure? One -Time Is the Expenditure Operating or Capital? capital FxDenditure Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 422.OD0.72.597.73.55.17 Inteafund Transfer $ 535 $ $ S $ Total E nditum Increase ease $ 535 $ $ $ $ Revenue Increase (Decrease) Fircount Number Description 2021 2022 2023 2024 2025 117.20039 773.411 00 In4erfmilTransferin 535 Total Revenue Increase (Decrease) $ 535 $ S $ $ Endin-z Fund Balance Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 422.U00.72.508.00.00.00 Ending Cash $ 535 $ S $ $ 117.200.64.508.40.00.00 Eudmg Cash 535 Total Ending Fund Balance Increase ecrease $ $ S $ $ N O 05 F041 Q Packet Pg. 109 This entry is to record the effects of the advance refunding of the portion of the City's 2012 Bonds on behalf of the Edmonds Public Facilities District. Budget Amendment for: December 14th, 2021 Item Description: The City Council approved on August 10, 2021 that staff could go forward With the advance refunding and restructuring of a portion of the C:ih•'s 2012 LTGO Bonds on behalf of the Edmonds Public Facilities District. This budget amendment is to report the value of the new debt issue and the payments to an escrow agent from refunding debt proceeds for the refunded debt. Iitle: .Administrative Services I Finance Department 2021 LIGOB Baud Issue Fund 231 LIDO DEBT SERVICE Name: Budget Amendment Type Preilousli Discuss ed By C Guncil Date of Discussion or Budget Approval? 8!10�2021 Special --Meeting How is this amendment funded? 100 % Self Funded What is the nature ofthe expenditure? Dne Time Is the Expenditure Operating or Capital? Qperating Expenditure Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 231ADD31.592.75.84_00 2021 LTGOB Bond Issue $ 41,977 $ $ S $ 231.90031.599.75.71.04 2021 LTGOB Bond Issue 2,553,458 23100031 599.75 84.00 2021 LTGOB Bond Issue 18,479 Total Expenditure Increase ease $ 2,713,914 $ $ $ $ Revenue increase (necraase) Account Number Description 2021 2022 2023 2024 2025 231.OD0393_00.OM-00 2021 LTGOB Bond Issue $ 2,680,000 $ $ - $ $ 23 LOD0392.00.000.00 2021 LTGOB Bond Issue 33,914 Total Revenue Increase (Decrease) $ 2,713,914 $ $ $ $ EndinE Fund Balance Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 $ $ $ $ $ Total Ending Fund Balance Increase rease) $ N 0 N qD 0" Q Packet Pg. 110 This entry is to record the effects of the bond sale to provide funds for Civic Field ($1,634,447) and for other capital projects ($4.4 million). Budget Amendment for: December 14th, 2021 Item Description: The CYtc Council approved on August 10, 2021 that staff could go forward with bond funding for the Civic Field Project in the amount of S1,634,447 and to fund Capital Projects in the amount of $4.4 million. This budget amendment is to record the proceeds from the band sale and the costs associated with it. tmeut: I Muidoisnatn-e Senices I M I Finance Department 2021 LTGOA Bood Issue rer: I Debra Shaw Budget Amendment Type Date ofDiscussion or Budget Approval? How is this amendment funded? What is the nature of the expenditure? Is the Expenditure Operating or Capital? Esnenditure Increase (Decrease) PreNiousls Discussed Bz Council 930/2021 Special -lieeting 100% Self Funded On( -rime Operating Fund IM-LTIPLE FL1S�S Name: Account Number Description 2021 2022 2023 2024 2025 016.000.66.592.18.84.00 2021=GOA Bond Issue $ 17,908 332.000.64.592.76.84.00 2021=GOA Bond Issue 6,652 - - Total Expenditure Increase $ 24.560 $ - $ $ S Revenue Increase (Decrease) Account Number Dewription 2021 2022 2023 2024 2025 016.0W.391.10.0W.00 2021=GOA Bond Issue $ 3.740389 016.0M.392.00.0M.00 2021=GOA Bond Issue 677,519 - 332.0W.391.10.0W.00 2021=GOA Bond Issue 1,399,424 332.0W.392.00.0W.00 2021=GOA Band Issue 251,675 Total Revenue Increase rease) 6.059.007 $ $ S $ Ending Fund Balance Increase (Decrease) AcconatNumber I Description 2021 2022 2023 2024 2025 016.000.66.505.30.006.00 Ending Fund Balance $ 4,400,000 $ $ 332.OW.64.508.30.000.00 Ending Rmd Balance 1,634,447 - Total Ending Fund Balance Increase e $ 6,034,447 $ $ $ $ N O N Packet Pg. 111 Recommendation: Staff request is to review and approve these requests in Finance Committee. All four of these decision packages are to record activity that has already occurred, all four are mandatory entries, and none of them represent new spending. Because we have a full agenda tonight, the Ordinance has been placed on the Consent Agenda for approval by the full Council. AN ORDINANCE OF THE CITY OF EDMON D , WASHINGTON., IENDrNG ORDINANCE NO. 4236 AS A RESULT OF UNANTICIPATED TRANSFERS AND EXPENDITURES OF VARIOUS FUNDS., AND FIXING TIME WHEN THE SAME SHALL BECOME EFFECTIVE. u Packet Pg. 112 2.4.b New Item for Council to Consider (December 2021) Budget Amendment for: December 14th, 2021 Item Description: On March 11, 2021, the American Rescue Plan Act (ARPA) was signed into law. The Fiscal Recovery Funds are intended to provide support to State, local, and Tribal governments in responding to the impact of COVID-19 and in their efforts to contain COVED-19 on their communities, residents, and businesses. The Fiscal Recovery Funds build on and expand the support provided to these governments over the last year, including through the Coronavirus Relief Fund. The City of Edmonds was awarded a total of $11.9M in Fiscal Recovery Funds, and $5.9M of that award was received June 25th, 2021. These funds were allocated across multiple accounts to meet the financial needs of the city. This budget amendment moves budget authority to various city funds where those costs will be incurred. Department: Various Fund Name: MULTIPLE FUNDS Division: Various Title: Allocate ARPA Expenditures to Funds Preoarer: Marissa Cain Budget Amendment Type New Item For Council To Consider Date of Discussion or Budget Approval? Various How is this amendment funded? 100% Self Funded 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 142.000.39.518.63.41.00 COMMUNITY RELIEF FUNDS $ 133,680 $ $ $ $ 111.000.68.542.64.31.00 SUPPLIES 550 423.000.76.535.80.42.00 COMMUNICATIONS 1,130 512.000.31.518.88.35.00 SMALL EQUIPMENT 7,000 00 1.000.39.518.63.4 1.00 COMMUNITY RELIEF FUNDS 125,000 Total Expenditure Increase(Decrease) $ 1 $ $ $ $ Revenue Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 001.000.333.21.019.00 CORONAVIRUS RELIEF FUND $ 125,000 $ $ $ $ 111.000.333.21.019.00 CORONAVIRUS RELIEF FUND $ 550 $ $ $ $ 423.000.333.21.019.00 CORONAVIRUS RELIEF FUND 1,130 512.000.333.21.019.00 CORONAVIRUS RELIEF FUND 7,000 142.000.333.21.019.00 CORONAVIRUS RELIEF FUND (133,680 Total Revenue Increase Decrease $ S $ $ $ Ending Fund Balance Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 $ S $ $ $ Total Ending Fund Balance Increase Decrease $ S $ $ $ a Packet Pg. 113 2.4.b New Item for Council to Consider (December 2021) Budget Amendment for: December 14th, 2021 Item Description: 1% for the Arts transfer to account for the new storm pipe and appurtenances that were constructed as part of the Phase 2 Storm Improvements Project. (EOFB/c547) Department: JPublicWorks Division: Engineering Fund 422 STORM Title: 1 % for the Arts (Phase 2 Storm Replacement Project) Name: Preparer: Michele (Mike) De Lilla Budget Amendment Type ew 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? lComital EXDenditure Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 422.000.72.597.73.55.17 Interfund Transfer $ 535 $ $ $ $ Total Expenditure Increase(Decrease) $ 535 1 $ $ $ $ Revenue increase (Decreasel Account Number Description 2021 2022 2023 2024 2025 117.200.397.73.411.00 Interfund Transfer In 535 S $ $ $ Total Revenue Increase Decrease $ 535 $ $ $ S Ending Fund Balance Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 422.000.72.508.00.00.00 Ending Cash $ 535 $ $ $ S 117.200.64.508.40.00.00 Ending Cash 535 Total Ending Fund Balance Increase Decrease $ $ $ $ S a Packet Pg. 114 Previously Discussed by Council (December 2021) 2.4.b Budget Amendment for: December 14th, 2021 Description: The City Council approved on August 10, 2021 that staff could go forward with the advance refunding and restructuring of a portion of the City's 2012 LTGO Bonds on behalf of the Edmonds Public Facilities District. This budget amendment is to report the value of the new debt issue and the payments to an escrow agent from refunding debt proceeds for the refunded debt. 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) Administrative Services I; Finance Department 2021 LTGOB Bond Issue Debra SharD Previously Discussed By Council 8/10/2021 Special Meeting 100% Self Funded One -Time Operating Fund 1231 LTGO DEBT SERVICE Name: L Account Number Description 2021 2022 2023 2024 2025 231.000.31.592.75.84.00 2021 LTGOB Bond Issue $ 41,977 $ $ $ $ 231.000.31.599.75.71.00 2021 LTGOB Bond Issue 2,653,458 231.000.31.599.75.84.00 2021 LTGOB Bond Issue 18,479 Total Expenditure Increase(Decrease) $ 2,713,914 1 $ $ $ $ Revenue Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 231.000.393.00.000.00 2021 LTGOB Bond Issue $ 2,680,000 $ $ $ $ 231.000.392.00.000.00 2021 LTGOB Bond Issue 33,914 Total Revenue Increase Decrease $ 2,713,914 $ $ $ S Ending Fund Balance Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 S $ $ S Total Ending Fund Balance Increase Decrease $ S $ $ S a Packet Pg. 115 Previously Discussed by Council (December 2021) 2.4.b Budget Amendment for: December 14th, 2021 Item Description: The City Council approved on August 10, 2021 that staff could go forward with bond funding for the Civic Field Project in the amount of $1,634,447 and to fund Capital Projects in the amount of $4.4 million. This budget amendment is to record the proceeds from the bond sale and the costs associated with it. Services Division: I Finance Department Title: 12021 LTGOA Bond Issue 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) Previously Discussed By Council 8/10/2021 Special Meeting 100% Self Funded One -Time Operating Fund I MULTIPLE FUNDS Name: Account Number Description 2021 2022 2023 2024 2025 016.000.66.592.18.84.00 2021 LTGOA Bond Issue $ 17,908 $ $ $ $ 332.000.64.592.76.84.00 2021 LTGOA Bond Issue 6,652 Total Expenditure Increase Decrease $ 24,560 1 $ $ $ $ Revenue Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 016.000.391.10.000.00 2021 LTGOA Bond Issue $ 3,740,389 $ $ $ $ 016.000.392.00.000.00 2021 LTGOA Bond Issue 677,519 332.000.391.10.000.00 2021 LTGOA Bond Issue 1,389,424 332.000.392.00.000.00 2021 LTGOA Bond Issue 251,675 Total Revenue Increase Decrease $ 6,059,007 $ $ $ $ Ending Fund Balance Increase (Decrease) Account Number Description 2021 2022 2023 2024 2025 016.000.66.508.30.000.00 Ending Fund Balance $ 41400,000 $ $ $ $ 332.000.64.508.30.000.00 Ending Fund Balance 1,634,447 Total Ending Fund Balance Increase Decrease $ 6,034,447 $ $ $ S N O N V_ N O N r C d E t t� co a Packet Pg. 116 2.4.c ORDINANCE NO. XXXX AN ORDINANCE OF THE CITY OF EDMONDS, WASHINGTON, AMENDING ORDINANCE NO. 4236 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. 4236 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. 117 2.4.c 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: M. JEFF TARADAY FILED WITH THE CITY CLERK: PASSED BY THE CITY COUNCIL: PUBLISHED: EFFECTIVE DATE: ORDINANCE NO. APPROVED: MAYOR, MIKE NELSON z N O N r c d E z a Packet Pg. 118 2.4.c 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. 4236 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 , 2021. CITY CLERK, SCOTT PASSEY 3 Packet Pg. 119 2.4.c EXHIBIT "A": Budget Amendment Summary (December 2021) FUND NO. FUND DESCRIPTION 2021 BEGINNING FUND BALANCE REVENUE EXPENDITURES 2021 ENDING FUND BALANCE 001 GENERAL FUND 13,868,745 42,615,777 46,310,977 10,173,545 009 LEOFF-MEDICAL INS. RESERVE 537,177 300,000 467,140 370,037 011 RISK MANAGEMENT RESERVE FUND - 25,000 - 25,000 012 CONTINGENCY RESERVE FUND 1,782,150 2,620 - 1,784,770 014 HISTORIC PRESERVATION GIFT FUND 17,189 5,010 5,900 16,299 016 BUILDING MAINTENANCE 210,222 4,417,908 228,130 4,400,000 017 MARSH RESTORATION & PRESERVATION FUND 864,616 - 20,000 844,616 018 EDMONDS HOMELESSNESS RESPONSE FUND 123,581 123,581 - 019 EDMONDS OPIOID RESPONSE FUND 28,445 - 28,445 - 104 DRUG ENFORCEMENT FUND 74,303 165,370 45,800 193,873 111 STREET FUND 1,138,410 1,722,910 2,187,980 673,340 112 COMBINED STREETCONST/IMPROVE 2,081,664 3,068,385 2,862,297 2,287,752 117 MUNICIPAL ARTS ACQUIS. FUND 682,728 165,595 236,880 611,443 118 MEMORIAL STREETTREE 20,217 270 20,487 - 120 HOTEL/MOTEL TAX REVENUE FUND 66,921 71,460 87,150 51,231 121 EMPLOYEE PARKING PERMIT FUND 81,998 25,240 26,880 80,358 122 YOUTH SCHOLARSHIP FUND 13,828 1,390 3,000 12,218 123 TOURISM PROMOTIONAL FUND/ARTS 80,338 24,000 29,900 74,438 125 PARK ACQ/IMPROVEMENT 2,571,982 1,282,050 1,601,298 2,252,734 126 SPECIAL CAPITAL FUND 2,310,167 1,285,240 2,053,911 1,541,496 127 G I FTS CATALOG FU N D 298,065 103,930 100,900 301,095 130 CEMETERY MAI NTENANCE/I MP ROV 205,127 179,800 200,998 183,929 136 PARKSTRUSTFUND 166,637 2,200 50,000 118,837 137 CEMETERY MAINTENANCETRUST FD 1,089,860 29,220 25,000 1,094,080 138 SISTER CITY COMMISSION 10,362 10,120 11,900 8,582 140 BUSINESS IMPROVEMENT DISTRICT FUND 19,152 79,239 76,340 22,051 141 AFFORDABLE & SUPPORTIVE HOUSING FUND 78,441 65,000 - 143,441 142 EDMONDS RESCUE PLAN FUND - 5,812,870 5,812,870 - 143 TREE FUND 20,487 - 20,487 211 LID FUND CONTROL - - - 231 2012 LTGO DEBTSERVICE FUND - 3,473,624 3,473,614 10 332 PARKS CONSTRUCTION 6,153,510 3,033,619 5,559,142 3,627,987 421 WATER 25,699,652 10,299,357 10,760,050 25,238,959 422 STORM 13,590,688 6,265,225 7,294,425 12,561,488 423 SEWER/TREATMENT PLANT 52,398,428 31,131,580 40,493,414 43,036,594 424 BOND RESERVE FUND 843,961 1,985,870 1,985,870 843,961 511 EQUIPMENT RENTAL FUND 9,103,794 1,331,100 1,429,954 9,004,940 512 Technology Renta I Fund 850,625 1,211,880 1,264,909 797,596 617 FIREMEN'S PENSION FUND 135,115 67,270 136,167 66,218 Totals 137,198,098 120,280,616 135,015,309 122,463,405 r Q Packet Pg. 120 2.4.c EXHIBIT "B": Budget Amendments by Revenue (December 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 Adopted Amendment Ord. #4234 9/28/2021 Adopted Amendment Ord. #4236 11/1/2021 Proposed Amendment Ord. # 12/2021 2021 Amended Revenue Budget 001 General Fund $ 42,450,777 $ $ $ $ 40,000 $ $ 125,000 $ 42,615,777 009 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 - 4,417,908 4,417,908 017 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 1,722,360 550 1,722,910 112 Combined Street Const/Improve 3,048,185 20,200 - 3,068,385 117 Municipal Arts Acquis. Fund 165,060 - 535 165,595 118 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 - - (133,680) 5,812,870 143 Tree Fund - 20,528 (41) 20,487 211 Lid Fund Control - - 231 2012 LTGO Debt Service fund 759,710 2,713,914 3,473,624 332 Parks Construction 1,392,520 1,641,099 3,033,619 421 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 1,130 31,131,580 424 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 7,000 1,211,880 617 Firemen'S Pension Fund 67,270 - 67,270 Totals $102,202,698 $ 3,272,425 $ $ 5,946,550 $ 85,528 $ (41) $ 8,773,456 i $ 120,280,616 4� a Packet Pg. 121 2.4.c EXHIBIT "C": Budget Amendments by Expenditure (December 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 Adopted Amendment Ord. #4234 9/28/2021 Adopted Amendment Ord. #4236 11/1/2021 Proposed Amendment Ord. # 12/2021 2021 Amended Expenditure Budget 001 General Fund $ 45,179,468 $ 610,850 $ 188,400 $ $ 120,929 $ 86,330 $ 125,000 $ 46,310,977 009 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 - 17,908 228,130 017 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 14,900 550 2,187,980 112 Combined StreetConst/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 (41) 20,487 120 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 (133,680) 5,812,870 143 Tree Fund - - 211 Lid Fund Control - - - 231 2012LTGO Debt Service Fund 759,700 2,713,914 3,473,614 332 Parks Construction 5,360,378 192,112 - 6,652 5,559,142 421 Water 10,578,596 136,054 45,400 - 10,760,050 422 Storm 6,847,783 406,307 39,800 535 7,294,425 423 Sewer/Treatment Plant 35,634,329 4,789,555 68,400 1,130 40,493,414 424 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 7,000 1,264,909 617 Firemen's Pension Fund 96,167 - - - 40,000 - - 136,167 Totals $118,861,486 1 $ 6,564,118 $ 636,400 $ 5,946,550 $ 181,457 $ 86,289 $ 2,739,009 $135,015,309 C d E C N E Q d 7 m L d E N V d G 04 O 04 d t� C cv C O C d E C d E Q d tm 7 m L d i= d tt d G N O N r C d E t t,1 cC a Packet Pg. 122 EXHIBIT "D": Budget Amendment Summary (December 2021) 2.4.c Fund Number Proposed Amendment Changein Revenue Proposed Amendment Changein Expense Proposed Amendment Change in Ending Fund Balance 001 125,000 125,000 - 016 4,417,908 17,908 4,400,000 111 550 550 - 117 535 - 535 142 (133,680) (133,680) - 231 2,713,914 2,713,914 - 332 1,641,099 6,652 1,634,447 422 - 535 (535) 423 1,130 1,130 - 512 7,000 7,000 Total Change 8,773,456 2,739,009 6,034,447 a+ Q Packet Pg. 123 2.5 City Council Agenda Item Meeting Date: 12/14/2021 Replacement of Enterprise Resource Planning Software (Eden) Staff Lead: Dave Turley Department: Administrative Services Preparer: Dave Turley Background/History The ERP system currently used by the City has been in place since 2001 and is becoming technologically obsolete. Replacement of the current system will require an implementation that will likely take approximately 12 months. Staff Recommendation No recommendation, for introduction and brief discussion only. Narrative: We would like to introduce to Council the need for a new ERP system and share our current state and future needs. Attachments: Council ERP Replacement Packet Pg. 124 Replacement of Enterprise Resource Planning Software (Eden) of EDM December 14, 2021 Packet Pg. 125 Presentation: Agenda(l 5 minutes) 1. Current State 2. Project Needs Assessment 3. Planning Timeline 4. Initial Feedback Main discussion is scheduled for Finance Committee meeting on January 11, 2022 of E D,Lj U~� p�0 +4 w Q Packet Pg. 126 Presentation: Key Terms • ERP = Enterprise Resource Planning = Complete System (Finance, Budget, Utility Billing, HR) • Budget Module = OpenGov Application (only stand-alone budget product in the market) • Complete Implementation (Entire ERP at one time) • Phased Implementation (Budget Module first, then the remainder of the ERP) of E D,Lj Packet Pg. 127 ADMINISTRATIVE SER� Current State: Eden (Tyler Technologies) The existing ERP solution, Eden went live in 2001 (20 years old). It is now being phased out by Tyler Technologies. 1. Tyler Technologies no longer sells Eden to new customers. 2. Tyler no longer invests in improvements to the software. Minimally they still provides security updates, software patches, and changes due to new regulatory requirements. 3. Tyler has indicated they will continue to support the product, but it will eventually become technologically obsolete due to the operating system it runs on, the hardware it uses, or changes to the language (code) used to program the software. 4. Tyler has a new product that customers can opt for. ...eden i� a tyler erp solution OF E b,yj w Q Packet Pg. 128 Current State: Effected Departments Administrative Staff • Timesheet Entry • Invoice Entry • Cash Receipting Budget Staff • Budget Calculations • Decision Packages • Budget Book W Departments Utility Billing I Interfaced Software • Account Maintenance I • Credit card processing • Customer Payments • Tracklt for City Licenses • Other Mayor & Council • Lack of customizable reports and long run-times result in longer than necessary wait times for revised versions. ---------------------------- of EDM Packet Pg. 129 Current State: Considerations Staff 6.- -�A • IT Manager (vacant) • Project Manager (T13D) • Need for existing staff as "Core Team" • Need for existing staff as "Advisory Group(s)" Core Team Human Finance Resources (HR) Utility Billing Information Technology (IT) Advisory Group(s) Core Team (Super Directors Users) Eden Users Users of Interfaced Applications of EDM Packet Pg. 130 Current State: Considerations 0 4W r • Council schedule and agenda • Staff Availability — avoiding Budget and ACFR seasons • Once a system is selected, implementation is at least 12 months out for complete implementation. • There is an option for phased implementation, starting with a Budget Module that would take 3 to 5 months. of ED4f Packet Pg. 131 Current State: Considerations • Budget Transparency —Potential For: • Interactive online budget book • Ability to run alternative scenarios • Publicly accessible interactive dashboards (limited access) • Ability to answer questions faster in a public forum with a speedy cloud - based platform. • Better audit controls through "change logs" within the system to identify who, what and when data was input or changed. • Eden cannot purge old data that should be destroyed, per Public Records law. OF ED4f V U~ w O Q Packet Pg. 132 Current State: Considerations r- Budget Impact • 2022 budget amendment • Or postpone to 2023 budget • Potential use of ARPA funds • Over $600,000 left in unallocated City Operations portion • Use criteria • Support public health expenditures • Address the negative economic impacts caused by the public health emergency • Replace lost public sector revenue • Provide premium pay for essential workers • Invest in water, sewer, and broadband infrastructure OF ED4f V Packet Pg. 133 Project Needs Assessment City Council Approval 40 RFP for Project Manager • Department prepares RFP • Submit to Council • Complete Search RFP for Software Product • Project manager to prepare RFP • Core Team and Advisory Group(s) support the process Product Selection Implementation Training of EDM U~� p�0 +4 w Q Packet Pg. 134 Project Needs Assessment: Council Approval: Professional Services City of Edmonds Contracting and Purchasing Policies and Procedures August 2018 1. Approve Summary of Public Solicitation 2. Approve Professional Services Contract 3. Authorize Mayor to Sign Contract Procurement of Professional Services Paragraph A.5 "Professional services with an estimated consultant fee of $100,000 or greater, require a focused public solicitation to ensure the consultant has the necessary expertise. If the work is not part of a W project listed in the most current City Council Approved budget or CIP, a summary of the public solicitation must be put on the City Council agenda for approval prior to advertisement. The City Council must approve Professional Service contracts costing more than OV EoMp $100,000 and authorize the Mayor to sign the contract." a Packet Pg. 135 ADMINISTRATIVE 2.5.a Project Needs Assessment: Council Approval: Procurement o --Mr—oTu-ctr-, City of Edmonds Contracting and Purchasing Policies and Procedures August 2018 1. Authorize Call for Bids 2. Future Awarding of Contract Procurement of Products Paragraph 4 "Purchases in excess of $100,000 must be bid competitively (unless the items are from a sole source vendor). See Bidding Requirements below. The City Council must authorize the call for bids for a purchase estimated at $100,000 or more, as well as award the contract." of EDM w Q Packet Pg. 136 Planning Timeline: Options • Requires RFP and product selection • Requires 2022 budget amendment or postponement to 2023 budget • Implementation estimated at 12 months • No RFP as there are no competing stand-alone budget products • Addresses immediate COVID-19 workplace concerns • Implementation of budget module estimated at 5 months of ED4f Packet Pg. 137 Project Needs Assessment: ARPA 2 CFR Part 35 111. Eligible Uses I A. Public Health and Economic Impacts • Authorize the use of payments from the Fiscal Recovery Funds to respond to the public health emergency with respect to COVID- 19... • Must be in response to the disease itself... • The pandemic and the necessary actions taken to control the spread had a severe impact on households and small businesses... Purchase and implementation of the OpenGov Budget Module gives instant, constant, remote internet access of City budget information to staff, council, the mayor and public reducing the potential for virus transmission. OF ED4f Ca w Q Packet Pg. 138 Project Needs Assessment: ARPA Puyallup, WA Proposed Uses TechnologyCommunications & Video Conferencing 25,000 FAQ 2.1 Telework Technology 180,800 FAQ 2.1 Network Security Upgrades 325,000 FAQ 3.8 Upgrade Skype to Teams 145,000 FAQ 3.8 Smart Force Briefing System - PPD 85,000 FAQ 3.8 Portable Radios Replacement - EOC, PW, Parks 180,000 FAQ 3.8 Public Wifi - Pioneer Park/Core Downtown 350,000 FAQ 3.8 OpenGov Budget & Transparency Software 277,500 FAQ 3.8 Total: 1,568,300 Puyallup City Council Meeting -July 13. 2021 Mount Vernon, WA "Staff proposes utilizing the Coronavirus State and Local Fiscal Recovery Funds... This expense meets the criteria of using these funds since the purchase and integration of OpenGov's Budget and Planning Suite software, which is a cloud -based budgeting/transparency software, mitigates employee exposure to events like COVID-19 by providing a software solution that establishes a telework infrastructure, council access, and provides a tool for better communication and public access to the final budget. It allows staff to submit budget remotely and minimizes physical contact." -Council agenda memo June 23, 2021 Packet Pg. 139 Planning Timeline Option 1: Complete ERP Implementation Q4 2021 Q1 2022 Q2 2022 1. Draft Project Plan 2. RFP 3. Product Selection 4. Council Approval Q3 2022 Q4 202 Q1 2023 LQ2 2023 ERP Planning & Implementation Option 2: Phased Implementation: Budget Module First Q4 2021 Q1 2022 Q2 2022 Q3 2022 1. Draft Project Plan 2. Council Approval Budget Module Planning, Implementation & Training Training Q4 2022 Q1 2023 Q2 2023 ERP Planning & Implementation 1. ERP RFP/Product Selection 2. Council Approval L CU 4- 0 Cn Q3 2023LLI 0 E CL 0 w r- 0 r- 0 L 0 Q3 2023 CU 0 a 1 W Training 0 U E of EDM c O U n Packet Pg. 140 Initial Feedback 1. Initial feedback from council members 2. Please send questions/comments to Megan Menkveld, and staff will answer/discuss in January. of E D,Lj U~� p�0 +4 w Q Packet Pg. 141 2.6 City Council Agenda Item Meeting Date: 12/14/2021 2022 Budget amendments Staff Lead: Councilmembers Buckshnis and K. Johnson Department: City Council Preparer: Scott Passey Background/History There is a legal mandate to finalize the budget by year end. For this amendment memo RCW 35A.33.120 provides guidance. The final budget vote from Council was set to be 11/23/21. This timeline was later changed by the Council President and moved up a week to 11/16/21. Had the schedule been kept to 11/23/21, it would have included all seven elected officials. On 11/23/21, Council President Paine stated the reason as follows "...Council member Distelhorst has been involved in projects with a level of diligence and appreciation for the finetuned needs of the budget deserves. Council member Chen is certainly a very bright man and she had no doubt he would be a stormer performer o the Council, but moving the timeline a bit was the right thing to do because the right people were in place and understood the projects". By this statement, Mr. Chen, an experience CPA, former internal and external auditor and as a minority was excluded from the vetting process and voting (on 12/7/2021 he made the statement he was ready to vote and be part of the process). Additionally, the authors of this memo had items left unvetted (see exhibit 1 and exhibit 2). On 11/9/21, the Council President scheduled a budget public hearing during the time of the Council's code -required monthly Finance Committee meeting. Finance Committee Chair Diane Buckshnis objected to the cancellation as the September quarterly was to be presented and she would have added these two exhibits as a discussion item for Director Turley with the key discussion being how can the administration trim off $2.1MM of the unrestricted reserves. Their fiscal concerns were that the City had never tapped into reserves before; both Council Members were instrumentation in the establishment of the City's Fund Balance Policy which discusses Council involvement in this decision. Other global concerns asked by many citizens and not answered by the Administration such as: tracking the budget with footnotes, cashflow diagrams, summary data to show the funding inputs from the Bonds (yet to be issued), ARPA money and the unrestricted reserves, the judicial department restructure not included or the new acquisition of the satellite office could have been discussed. At the public hearing continuation on the 16th, the Council President introduced a "new public hearing rule". This "new rule" denied any citizen the ability to comment a second time on the budget - even if the comment was to be about a different aspect of the budget. Criticism of this practice also was noted Packet Pg. 142 2.6 as this "new rule" did not occur until after audience comments. Council ran out of time on 11/16/21 and the Council President scheduled a no -notice adjournment of the budget deliberation to the next day (17th) and both of us were unable to attend and discuss our unanswered questions and allowed to vet our decision packets (exhibit 1 and 2). On December 17th the simple majority of Paine, L. Johnson, Distelhorst and Fraley Monillas passed the budget. Many of the concerns and unvetted decisions packets comments found in #1 and #2 provide evidence of a detailed analyses of the budget by both authors who have had decades of municipal budgeting experience. This amendment agenda memo provides the public with reassurance that we are not satisfied with the 2022 Budget and that the Administration needs to provide more explanations to support the reasoning for such the over -spending. Recommendation Request for full Council review on these amendments and if approved, have our attorney to prepare an ordinance to amend the 2022 budget. Narrative The following budget amendments are requested. Many more amendments could be added but our intent was limiting the dollar amount to the unrestricted reserve total. As veteran councilmembers who have dealt with many Administrations and budgets, we did not want to set a precedent that unrestricted reserves are available to use. Of course, this is contrary to the "ranking member of Council" as she voted to approve this budget. A full 2022 budget review will be requested in the new year with the newly seated Council. REMOVE the following decision packets request: # 1 REDI Manager - reason: there is not sufficient information to support this need. The City can retain the current consultant that it has used for a couple of years. ($155.677) #16 - Public Information Officer - reason: there has been no support to finance a full-time PIO officer and this postion can be added later to the budget after a review of the personnel committee. ($69,000). #20 - Solar Program - reason: this entire project needs to be vetted in order to understand how this will be managed and established. Additionally, this money is from the new bond funding which was to be designated for existing capital infrastructure. ($150,000) #21- Additional $200,000 for the Human Resource Division. f« This may be a reference to the Human Services department - CP Susan Painel. Reason: The Division has a carry forward of $409,000 and there is no need to add additional money. An amendment can always occur during the year if that money is needed. ($200,000). #22 - New position for a new FTE to manage existing capital projects - reason: there is not sufficient information to support a full time FTE and the Council Personnel Committee should look at this to determine what exactly projects are part of this request and why contractors cannot handle this process. ($119,840). #37 - $100,000 ongoing for aging infrastructure - reason: request should be part of the review of the infrastructure bonding and there is not sufficient records to support what infrastructure is being repaired and how it is going to be managed on an on -going basis. ($100,00) #47 - Yost and Seaview Assessment and Rehabilitation - reason: this entire project has yet to be brought Packet Pg. 143 2.6 forth to Council and an amendment can occur in 2022. ($505,000) #55 - Edmonds Marsh Water Quality Improvements - reason: there has be no justification for the water mitigation or the phases of this stormwater project. Suggest that the entire Marsh restoration project be brought forth for an entire Council review and what exactly the Administration has planned and costs associated with those restoration plan. ($190,000). #60 - Perrinville Creek Projects - reason: how is this not a component of the entire Perrinville Creek restoration program or the inter -relationship with item #53. ($121,542). #61 Green Street and Rain Gardens - reason: the City has yet to define what green streets and despite the simple majority voting this for ARPA funds, those funds should be reviewed in 2022 and determine the need for this total set aside of $1.MM and the $400,000 noted in 2022. There has been no support to indicated what needs to be done and rain gardens have been funded through grant funds with Snohomish County. ($400,000). #70 - New vehicles - There are already a number of vehicles embedded in the police and public works departments. These vehicles purchases can wait a year when Council has a better understanding of all cars needed from the B-Fund ($485,000). Attachments: Exhibit #1 2020 Decision Packets Buckshnis Exhibit 2 2022 Decision Packet Concerns K Johnson Packet Pg. 144 2.6.a 2020 Decision Packets... From Diane Buckshnis I have numerous questions regarding the global numbers, forecasting and forecasting assumptions. This rushed process has led to more distrust of the Administration which is unfortunate. Also, based on the schedule, round robin format, and special meeting to make it to the schedule. Many of my questions will probably not be answered. I would like to understand how the Administration determined the "bonding project" as I was under the impression the City would tackle BIG projects and not fund new ideas which also causes upkeep? I would like this bonding and project aspect to be part of a comprehensive review of the CIP/CFP. c a� E c m #1— No, there is no sufficient reasoning to have a full-time person. This needs to start with HR and a E policy needs to be developed regarding hiring. I would stick to the consultant and provide an assessment along with Policy recommendations prior to any FTE. Total $155K m #2 — No, there is not sufficient information to provide reason to why this is necessary as don't many N 0 non -rep employees have other benefits such as higher salaries, longer vacations and so on. Also, N Council was to be presented a new salary review of the non -reps, what happened? Total $22K A .E #3 — No, there is not sufficient information to support this on -going position and what is less than Y complex and with four hours a week, can you look for an intern? Not enough information to understand m despite the low dollar amount. Total $41K 0 #6 — No, I think the escalation clause that was negotiated two years ago need to be included as I will be requesting a RFP Total $33K #16 — No, this can wait until there is more information. I did talk to a prior PIO and a FTE was not needed. #17 — No — there is not enough information to support this DP. The city received $5,946,550 yet, the dollar amounts here as well as the summary page reflect the fiscal details. What did the City spend $1,250,000 on or where is this backup up information? I need the backup of what was spent as I can't recall. It would seem to me that the ending balance should be $4,696,550 and so these numbers are confusing. Need reconciliation before I can approve. #20 — No, there needs to be a lot more information in place for this to make sense. I have no problem with the concept as we did this before with the assistance of non -profits. Not enough information to support this program. Total $150K and see resolution regarding use of bond funds #21 No- I am still waiting for the reconciliation of these numbers and fund 63. 1 also do not support providing more money when there is already a $415K carry forward. Budget amendments always are available. #22 No -I don't have enough information and projects on the horizon that would support a FTE. From the project status, there is much to be done prior to making a decision for this full-time job. Total $119. K Packet Pg. 145 2.6.a #35 — No, I don't have enough information as to how many vehicles the $145K represents. $145K #37 — No, I don't have enough information to support this request such as how many buildings? How has this practice been done in the past via expensing? There was no presentation this year so this is too nebulous. Total $100K #38 — No — this is a new item that has come before Council and I think a closer look at to what videos or signage might help? Total $270K #39 — No, there is not enough information to support this adjustment. What trends and what projections were utilized to come up with this large increase in one year for just bank fees? c a� #45- 47 need to find on CIP/CFP E c #48 — have asked three times for the 2019 report — is $120K really the cost? E #49 — 50 and 52 need to find on CIP/CFP a� #53 — No, serious concern regarding the funding and estimation of this project with indicating another m $2MM needed. This is ARPA money as well. c N #54 — numbers in the CIP/CFP do not match says it's a $6m project in year 3. ,,, #55 — Not sufficient information what does it mean design in 2021 with 2023 construction planned? Also, Public Work has damaged the marsh for years by closing the tidal gate and why worry about the water quality now? What is being designed for $1.16MM? #56 — not enough information — is this a carry forward? #57 — 59 need to check the ClPcfp #60 — No, not enough information about Perrinville and is this the upper creek or where the City plugged the creek at the lower part? Cip/cfp need to review $121K #61 No- this is ARPA funded and approved by simple majority. I do not approve of the $1MM set aside as there has been NO information from the City on its green infrastructure work. #62, 63, 64, 65, - all need to track to CIP.CFP #66 No — did this job structure go through a Council Committee? The actually gasification project will be operational next month? Can we get an update on that fact as all many see is construction? #68 No to a number of them. Figure out what exactly is really needed since we already have cars in other areas of the budget. Not enough information regarding how many vehicles are new in the budget being requested. #71— explain how this became part of the 2021 bond proceeds? What else was included? #72 — No, there is not enough information on this to support the $230K request. This entire project should be brought forth to Council in 2022 and then we can decide the course of action. Total $230K #76, 78, 79, 80, 81, 82, 83, 84, 85, 86 87, 88 to be located in cip/cfp 2 Packet Pg. 146 2.6.a #90 numbers do not reflect bond proceeds or even match narrative? #91— check cip/cfp #92 need more information regarding what parks and how much? Or is this predicated upon the report that is being requested in another DP? Is this in the CIP/CFP? #93 cip/cfp #96 no — this seems like a lot of money and can't our attorney do these reviews? -------------------------------------------------------------------------------------------------------------- c a� Amendment — add in all the expenses of the municipal court restructure E c Amendment — add in the expenses of the new satellite office E r Amendment — provide projections or assumptions that Council can utilize to update all the budgetary numbers before year end. m Amendment — provide all the funding sources coming into the budget as a diagram or cash flow such as o arpa funds, bond funds, reserves... etc N Amendment — $100K for the Creative District's Fourth Avenue Corridor project. Lastly: Mr Taraday, can you help with a legislative resolution that will direct the Administration on many issues that need to occur with this budget? Here are my thoughts: Amendment — Council resolution to highlight being part of the processes for: reviewing the timelines and infrastructure upgrades that are set aside for the bonds; the Perrinville Creek Restoration and costs associated to it; the Edmonds Marsh near -shore estuary restoration and vision; reviewing and updating the percentages for the various categories in the federal funds from ARPA? I am sure other Council Members have things they would like to add? It should be noted, that some decision packets were removed since this first was sent to Director Turley as more information was obtained. 3 Packet Pg. 147 2.6.b Emails regarding 2020 Decision Packet Concerns from Kristiana Johnson: From: "Johnson, Kristiana" <kristiana.lohnson@edmondswa.gov> Date: November 10, 2021 at 7:39:21 PM PST To: "Turley, Dave" <Dave.Turley@edmondswa.gov> Subject: Decision package ITEM DESCRIPTION Subarea Planning Program. This would be led by a Senior Planner in the Community Development Department. Their role would be to lead an interdepartmental technical team and to coordinate a citizen advisory Committee of 7-9 members for each subarea. This person would also coordinate a Neighborhood Enhancement Program for the Subareas being studied. We have city-wide issues that should be tailored to the neighborhoods around town. For example, we completed a Subarea plan for highway 99. We can continue this approach using the 7 areas defined in the Citizen Housing Commission. I suggest that we start in the northern most area and head south. Sc the first areas to be studied would be Meadowdale and Seaview. The goal would be to study 1-2. Subareas per year. These districts can study in greater detail integrated citywide proposals for housing, transportation, utilities and the environmental issues including trees, stream corridors, flooding and storm water programs to reduce flooding. We will be able to tailor programs and projects on a smaller more focused area of the city in a comprehensive and holistic manner. This has been a proven methodology used by many cities to implement planning ideas that are better suited for a Subarea of the city. It can include a public information element and periodic public participation as problems are identified and solutions are proposed for public app DESCRIBE ALL FUNDING SOURCES This would require the addition of 1 FTE in the Develipment Services Department. A Senior Planner NR - 11 mid -range step 4 $93,283.00 with benefits of $41,977.35. The total of salaries and benefits is $135,260.35 The Neighborhood Enhancement program would be $50,000 per year per Subarea. I propose that this cost be shared by the sparks Department and the Public Wirks Deoartment from their small works project program. DESCRIBE FUTURE OR ONGOING COSTS This would be an on -going cost $135,260.35 Salary and benefits plus $100,000 for two Subarea' Neighborhood Enhance funds for a total cost of 235,260.35 per year. The salary and benefits would be under the Development Services Department. The $100,000 would be contributed from the Public Works Department and the sparks and Recreation and Cultural Seevices Departments. From: "Johnson, Kristiana" <kristiana.lohnson@edmondswa.gov> Date: November 11, 2021 at 5:52:57 PM PST To: "Turley, Dave" <Dave.Turlev@edmondswa.gov> Subject: Decision packages continued Exhibit #2 K. Johnson concerns over 2022 budget Packet Pg. 148 2.6.b 4. 1 would like to restore the Open Space fund, carryover the 2021 fund balance and Add $300,000 to it in 2022. 5. 1 would like to add a Tree Retention incentive 2-year pilot program, a decision package will be prepared under separate cover at a cost of $250,000 per year for retention of landmark trees over 24 inches in diameter. From: "Johnson, Kristiana" <kristiana.lohnson@edmondswa.gov> Date: November 11, 2021 at 2:12:17 PM PST To: "Turley, Dave" <Dave.Turley@edmondswa.gov> Subject: New decision packages Dave, I just want to confirm that you received 3 new decision packages from me: 1. Edmonds Marsh consultant contract to complete Windward study. 2. 4th Avenue Cultural Corridor for continued engineering and design. 3. Subarea planning study with a Neighborhood Enhancement program. Additional, the Historical Preservation Commission was unable to execute the $10,000 work for internships because of the Pandemic. How do you want to handle this? Should it be a budget amendment to carry this forward to 2022? Does this require a decision package? We have a lot of work ahead of us to get the 2022 budget adopted. I think the best approach would be to start with DP 1 and vote until we have finished the 96 DPs before we consider any new DPs. Our round robin format did not get us closer to adopting a budget before Thanksgiving. I think that we should slow down and not feel so rushed. We have the 5th meeting date available in November and several dates in December. Not withstanding that King County adopts their budget before Thanksgiving, this is the way we have always done it in Edmonds. From: "Johnson, Kristiana" <kristiana.lohnson@edmondswa.gov> Date: November 11, 2021 at 9:14:05 PM PST To: "Turley, Dave" <Dave.Turlev@edmondswa.gov> Subject: Decision Package ITEM DESCRIPTION This proposal is for a 2-year demonstration project to develop an incentive program for tree retention on private property. Using the City's adopted Landmark Tree program in the Urban Forest Management Plan, this project will be an incentive program with some sort of cash or cash equivalent payment such as credit for storm water charges. The details of this program will be proposed by staff and Lighthouse Law Group. They would consider the cost per tree for payment, the number of trees per year and the payment per tree. Their findings will be reported to the City Council for policy analysis and further direction. Exhibit #2 K. Johnson concerns over 2022 budget Packet Pg. 149 2.6.b JUSTIFICATION The City of Edmonds has been talking about the loss of trees at what seems like an accelerated rate. Some of the last forested pockets of the city have development plans without any tree retention. We have lost those trees even as we have adopted a tree code that helps to retain the urban forest. The more that we talk about tree regulations the more we hear the sound of chainsaws. People don't want to be told what to do on their property. Many people are cutting down trees before they are told that they can't or that they would have to pay the city for removing their trees. This phenomenon has been documented by other cities the size of Edmonds. We have been listening to the concerns of the public that they will have to pay for the trees that they want to cut down for development. It all seems to pit tree lovers against new land owners. It is time for a fresh approach. Instead of the stick we should try the carrot approach with an incentive program. We can work with private land owners to save Landmark trees. We can work with the staff and the Tree Board to identify the Landmark Tree species and maybe it's estimated age. We could do a small recognition ceremony to recognize the Landmark Tree. Staff could maintain a list and they could also be identified in a layer on the City's GIS map. DESCRIBE ALL FUNDING SOURCES $250,000 per year for two years. There are number of potential funding sources including The Tree Fund , The Open Space Fund ending balance, Storm Water Fund, ARPA Funds or the General fund. DESCRIBE FUTURE OR ONGOING COSTS $250,00 per year for 2022 and 2023. From: "Johnson, Kristiana" <kristiana.iohnson@edmondswa.gov> Date: November 15, 2021 at 2:56:06 PM PST To: "Johnson, Kristiana" <kristiana.iohnson@edmondswa.gov> Subject: Decision Packages. Notes The national inflation rate is reported at a 31 year high. This does not seem the time to spend down our unrestricted reserves. Especially to invite on/going expenses and new programs. We should think very carefully about how these expenditures will prepare Edmonds taxpayers for the future needs of the city. We should not just facilitate the wants of the Administration. We need to consider the costs vs the benefits befor looking at additions to the budget. Our goal should be to balance our expenditures with our revenue, especially considering that we are dealing with a world wide pandemic, extraordinary supply chain shortages and unprecedented increases in costs and materials. This is the time for cation in the spending of our unrestricted reserve funds. 1. NO - Redi Manager $155,677 11. NO. Assumes $58,000 in overtime for a base salary of 13. Can we do a Phased approach to spread the costs over servers years and to do a testing period? Or Exhibit #2 K. Johnson concerns over 2022 budget Packet Pg. 150 2.6.b does the State law require ten in 2022? - Body Cameras $671,088 14. 3 instead of 5 Member Public Safety Marine Unit save apx. $28,660 16. NO increase PIO to full time $69,000 1/2 $34,500 20. NO. rooftop solar roof program $150,000 21. NO to full time Administrative Assistant, part time ok $40,500 NO to $335,000 community relief funds. $375,500 total 22. Unsure Does this substitute for the Engineering Department Project Manager? Or is in addition to that position in the Engineering Department, which I believe is only part-time for parks projects 119.840 23. Will the ADA transition plan be prepared by the sparks Department Project Manager? Or is this a consultant contract? E 33. NO Facilities Condition Assessment $15,000 Bonds were approved based on the previous conditions assessment report and most projects will be completed in three years. When we are done than we can a re -assessment of the remaining projects. r a� 34. NO. Priority 24. $45,000 per year to contract for carpet cleaning. We should instead buy the equipment and have our fully staffed custodial team do the twice annual carpet cleaning. That could be N assigned to our new custodian. 35. NO if this for 1 new vehicle at $161,000 . DP 70 purchased a variety of 8 vehicles for an average of �o $60,625 per vehicle and no annual maintenance cost. c 0 37. NO. This funding has been replaced by the recent Bond for building maintenance and o repair. Priority 21. $100,000. 38. NO This project is too expensive at $270,180. When a more economical chain link fence would do Y the job. c 40. NO During pandemic times, this program is not fully used and is not necessary when most city staff c work from home. v 41. These are not necessary for city work. The civic organizations that want to use them can rent them from a sign company. This is not a city function. $30,000. U to a 47. These numbers in the description do not match the project status. The design costs for the Yost = 0 Reservoir is $450,000. There are no costs for the Seaview reservoirs design, it will be estimated after .y the Yost work is done. the DP is for both reservoirs. U 0 However the total cost is shown as $505,000 with $65,000 inter fund transfer of $65,000 for a total of N CD $440,000. 1 think the base should have been $450,000 minus $65,00 for a total of $385,000. N 48. No. I do not support a utility rate increase at this time so the study is not necessary. $120,000 N savings. 51. No community event support overtime (walkable Main Street street?). $20,000 61. Maybe. We may wish to revisit the use of these ARPA funds. How many dollars were expenses from this fund in 2920? Have we don any planning to determine where green street, bio-retention and rain gardens should be built to reduce flooding? This should be done before funds are programmed. Int all Ido you expect this to be completed in 2020? 70. This replaces eight vehicles at the cost of $60,625 per vehicle . I would like to see the breakdown between the vehicles. And, why is the Toyota Prius replaced with an Electric 150 w/ canopy. 72. No. I don't think we will need to spend $230,00 to apply an investment grade audit to apply for a competitive grant. 73. This is an on -Tim expense to paint all of the cty buildings for $230,000. With $2920 Bond Proceeds. Will This be contracted? Exhibit #2 K. Johnson concerns over 2022 budget Packet Pg. 151 2.6.b 83. If the total project costs are estimated to be around $2.3 million then why Total expenditures listed for only $10,000 and total revenues listed at $10„000. Yet it states that construction will be completed in 2021 with project close out in 2023. So what about the $2.3 million Titian project. 93. No. If this project will be done by the city's sidewalk crew, then why are we being charged $$859,600? 96. If we no longer have an Open Space fund then we would not be in need of a a real stir fund to conduct prepare of real estate acquisitions. I would accept this decision package if the Open Space fund were restored with the 2021 fund balance and an additional $300,000 for 2023. Exhibit #2 K. Johnson concerns over 2022 budget Packet Pg. 152