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2022-07-12 City Council - Full FIN Agenda-32201. Op E D o Agenda Edmonds City Council tnl. }nyo FINANCE COMMITTEE CITY COUNCIL CONFERENCE ROOM 121 - 5TH AVENUE N, EDMONDS, WA 98020 JULY 12, 2022, 5:30 PM COUNCIL COMMITTEE MEETINGS ARE WORK SESSIONS FOR THE COUNCIL AND CITY STAFF. COMMITTEE MEETING AGENDAS DO NOT INCLUDE AUDIENCE COMMENTS OR PUBLIC HEARINGS. PERSONS WISHING TO ATTEND THIS MEETING VIRTUALLY IN LIEU OF IN -PERSON ATTENDANCE CAN CLICK ON OR PASTE THE FOLLOWING ZOOM MEETING LINK 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 STAFF AND COUNCILMEMBERS ATTEND COMMITTEE MEETINGS VIRTUALLY, AND MEMBERS OF THE PUBLIC ARE ENCOURAGED TO ATTEND THE SAME WAY. IF MEMBERS OF THE PUBLIC CANNOT ACCESS THE VIRTUAL COMMITTEE MEETINGS WITH THEIR PERSONAL DEVICES, A MONITOR IS PROVIDED ON CITY COUNCIL COMMITTEE NIGHTS FROM 430- 930 PM AT THE CITY COUNCIL CONFERENCE ROOM AT 121 5TH AVE N, EDMONDS WA. COMMITTEE MEMBERS: DIANE BUCKSHNIS (CHAIR), WILL CHEN, VIVIAN OLSON (EX-OFFICIO MEMBER) CALL TO ORDER COMMITTEE BUSINESS 1. Position Conversions to 1.0 FTE for DV Coordinator and Parking Enforcement Positions (10 min) 2. Business Improvement District - Collections Update (20 min) 3. 2020 Audit Follow-up Actions (20 min) 4. ERP Update (10 min) 5. May 2022 Monthly Financial Report (10 min) ADJOURN Edmonds City Council Agenda July 12, 2022 Page 1 2.1 City Council Agenda Item Meeting Date: 07/12/2022 Position Conversions to 1.0 FTE for DV Coordinator and Parking Enforcement Positions Staff Lead: Chief Michelle Bennett Department: Police Services Preparer: Alexandra Ehlert Background/History The D.V. Coordinator position has previously been a .5 FTE. I am asking for it to be converted to a 1.0 FTE due to work load management. The Parking Enforcement Officer position has previously been a .75 FTE. I am asking for it to be convereted to a 1.0 FTE due to work load management. Staff Recommendation I am recommending this be sent to full council on consent agenda for approval. Narrative <Type or insert text here> Attachments: FW_ parking and DV positions Parking and DV Question Packet Pg. 2 2.1.a From: Bennett, Michelle To: Ehlert, Alexandra Subject: FW: parking and DV positions Date: Thursday, July 7, 2022 16:38:50 Attachments: innaae001.ona Parking and DV Ouestion.pdf Michelle D. Bennett Chief of Police Edmonds Police Department michelle.bennett@edmondswa.gov Office: 425-771-0200 Cell: 425-478-7207 Fax: 425-771-0208 10 250 5th Avenue North Edmonds, WA 98020 Main Line: (425) 771-0200 Service - Integrity - Respect - Stewardship From: Sharp, Debra <Debra.Sharp@edmondswa.gov> Sent: Thursday, July 7, 2022 16:12 To: Bennett, Michelle <michelle. ben nett@edmondswa.gov> Cc: Turley, Dave <Dave.Turley@edmondswa.gov> Subject: FW: parking and DV positions Hi Chief Bennett, Dave asked me to reply to your question. Attached is the parking revenue for 2021 and 2022. I've included the pay range for the two full-time positions in question. The DV coordinator is at .5 and the parking enforcement officer is .75. The last page of the attached document includes the current budgeted positions. You will notice the DV coordinator position is budgeted with all the benefits. The ones based on a percentage of salary will change slightly but not much. The part-time parking enforcement officer does not include benefits. Lori from payroll said for medical to add about 40% of annual gross. I think the DV coordinator would give you a good start also. I hope this helps. Sorry it took a bit longer than you requested. I am at my desk if you have any questions —1368. Debra Sharp (she/her), CPA Accountant Packet Pg. 3 2.1.a City of Edmonds Ofc: (425)275-4510 From: Turley, Dave <Dave.Turley@edmondswa.gov> Sent: Thursday, July 7, 2022 2:49 PM To: Sharp, Debra <Debra.Sharp@edmondswa.gov> Subject: FW: parking and DV positions Deb — can you get this info? I tried looking in the Budget folder but I'm having computer issues and can't view PDF files right now (1) From: Bennett, Michelle<michelle. ben nett@edmondswa.gov> Sent: Thursday, July 7, 2022 2:35 PM To: Turley, Dave <Dave.Turley@edmondswa.gov> Subject: parking and DV positions Hi Dave - I was hoping that you could give me the total costs of a couple of things: What is the dollar cost of moving the parking enforcement position from .5 to a 1.0 FTE? What is the dollar cost of moving the parking enforcement position from .5 to a 1.0 FTE? Ion 2020, what was the revenue for our parking enforcement officer. Sorry for the short notice, but trying to get this information prior to the 1630 deadline for the personnel committee. Michelle @ Michelle D. Bennett Chief of Police Edmonds Police Department michelle.bennett@edmondswa.gov Office: 425-771-0200 Cell: 425-478-7207 Fax: 425-771-0208 10 Packet Pg. 4 2.1.a 250 5th Avenue North Edmonds, WA 98020 Main Line: (425) 771-0200 Service - Integrity - Respect - Stewardship Packet Pg. 5 revstat.rpt 07/07/2022 2:52PM Periods: 0 through 13 001 GENERAL FUND Revenue Status Report City of Edmonds 1/1/2021 through 12/31/2021 Adjusted Year-to-date Account Number Estimate Revenues Revenues 001.000.354.00.000.00 PARKING INFRACTION PENALTIES 100,000.00 44,811.98 44,811.98 001.000.354.00.070.00 PARK / INDDISZONE 2,000.00 475.03 475.03 Total GENERAL FUND 102,000.00 45,287.01 45,287.01 Grand Total 102,000.00 45,287.01 45,287.01 Page: 1 W H u_ Prct o Balance Rcvc O 55,188.02 44.81 0 O 1,524.97 23.7E 56,712.99 44.4( C O U c O N 56,712.99 44.4( d C O r N d 7 C� C al C Y L Page: 1 Packet Pg. 6 E L c.i Q revstat.rpt 07/07/2022 2:52PM Periods: 0 through 13 001 GENERAL FUND Revenue Status Report City of Edmonds 1/1/2022 through 12/31/2022 Adjusted Year-to-date Account Number Estimate Revenues Revenues 001.000.354.00.000.00 PARKING INFRACTION PENALTIES 100,000.00 6,269.59 6,269.59 001.000.354.00.070.00 PARK / INDDISZONE 2,000.00 113.89 113.89 Total GENERAL FUND 102,000.00 6,383.48 6,383.48 Grand Total 102,000.00 6,383.48 6,383.48 Page: 1 W H u_ Prct o Balance Rcvc O 93,730.41 6.2-1 0 O 1,886.11 5.6f 95,616.52 6.2E C O U c O 95,616.52 6.2E d C O r N d 7 C� C al C Y L Page: 1 Packet Pg. 7 E L c.i Q 2.1.b Polite Non -Commissioned 12022 Rates) Grade Minimum Maximum Animal Control / Ordinance Enforcement Officer NE-10 62,220 79,404 Community Engagement/Crime Prevention Coordinator NE-11 65,328 83,376 Domestic Violence Coordinator NE-10 62,220 79,404 Pa rt Ti me Ad m i n istrative Ass ista nt NE-6 51,180 65,3M Pa rt Ti me Pa rki ng Enforcement Off icer NE-6 51,180 65,3M Police Services Assistant NE-7 53,748 68,592 Property Off icer/Eviden ce Tec h n ic ia n NE-9 59,256 75,612 Sen ior An i ma I Control Off icer NE-11 65,328 83,376 Senior Rol ice Services Assistant NE-8 56,424 72,024 yes 1 1 unfilled yes yes 1 yes yes 0.50 yes yes 0.50 yes yes 0.75 .75 unfilled yes yes 3 yes yes 1 yes yes 1 yes yes 3 1 unfilled yes a Packet Pg. 8 pyBudDet 7/7/2022 3:30:04PM Position Budget Detail Report City of Edmonds Model: 2022 Date Range: 01/01/2022 thru fiscal 2022 Page: 1 Thru End 2022 Fund : 001 Program : 000 Department : 41 0809/001 DV COORDINATOR .50 Position H 2890 JILL A SCHICK LL o Wages 39,696.00 T- Premiums: acc 408.00 0 .r Premiums: Ig1 792.00 N Benefit: da -- LEOFF/POLICE SUPPORT (E) 349.68 Benefit: 10 -- Cigna Group Insurance 26.64 L Benefit: lb -- Cigna Group Insurance 194.64 m Benefit: ma -- LEOFF/POL SUPPORT (E) 4,962.36 G Benefit: mebt -- MEBT 2,340.96 () Benefit: medcr -- MEDICARE 593.04 >_ Benefit: pens -- PENSION 5,259.12 0_ Benefit: pfml -- PAID FAMILY & MEDICAL LEAVE 81.84 N O Benefit: va -- LEOFF/POL SUPPORT (E) 57.36 d Total for 0809/001 DV COORDINATOR : 54,761.64 c 0814/001 PART TIME PARKING ENFORCEMENT .75 Position O r Unoccupied Position ayi Wages 39,348.00 CY Benefit: fica -- Social Security 2,439.60 Benefit: medcr -- MEDICARE 570.60 Total for 0814/001 PART TIME PARKING ENFORCEMENT: 42,358.20 C O Total for 001.000.41 : 97,119.84 C Total for 001.000 : 97,119.84 Y Total for 001 : 97,119.84 R d Grand Totals: 97,119.84 N E t cC Q Page: 1 Packet Pg. 9 2.2 City Council Agenda Item Meeting Date: 07/12/2022 Business Improvement District - Collections Update Staff Lead: Council Department: City Council Preparer: Beckie Peterson Background/History The Business Improvement District (BID) was formed by Council in early 2013, see ECC 3.75. The Finance Department provides services to the BID, and has since startup. The Business Improvement District Financial Policy was discussed in Finance committee Feb 8, 2022 (see minutes, attached) and update to discussion in Finance committee March 8, 2022 (see presentation, attached). Staff Recommendation Review and discuss BID overview, attached. Narrative A BID Task Force was formed in February 2022. Task force members are: Councilmembers: Olson, Paine, Buckshnis, City Staff: Megan Menkveld and Sarah Mager Ed!: Carrie Hulbert, Cheryl Farrish and Pam Stuller A BID overview/ collections update has been provided by Pam Stuller, attached. Attachments: Policy Update - BID 03_08 2022-02-08 City Council - Full Minutes-3017 BID Task Force - collections update Packet Pg. 10 Business Improvement District February 8, 2022 F 0 A Notsecure I edrrondsdwntovrn.crg Apps I(Ed!j Edmonds Downtown ALLIANCE Feature Spotlight Happenings Menu , Packet Pg. 11 What is the Business Improvement District? http://edmondsdowntown.org/about-ed/ The Business Improvement District, aka The BID, aka Ed!, was formed by Council in early 2013 (Ordinance 3909 and ECC 3.75). The BID operates with an annual budget in the neighborhood of $80,000 per year. All revenues come from dues that are assessed to the members, currently $30 to $90 per quarter. The amount of unpaid dues currently is about $75,000, or roughly an entire year's budget. About $37,000 of this is from businesses that have closed, and the other $38,000 is from active businesses. We charge 12% interest on accounts in arrears. Dues are legally assessed to the businesses, and the businesses are legally obligated to pay the dues, but neither the BID nor the City currently have a good way to enforce payment. O� EI)4f L Ilk Packet Pg. 12 Answers to questions from last month, and March Update for Finance Committee: • A Task Force was formed after last month's presentation. I have not received any significant feedback from that group. • Last month the consensus was to remove the dues owed by businesses that are closed or inactive from the schedule of "Dues Receivable." The total we plan to write down comes to about $38,000, and we will initiate that this month. That leaves about $37,500 late dues owed by businesses that are open.) • Out of about 212 active businesses there are 41 that owe an average of $300 ($12,500 total) and 11 that owe an average of $2,300 ($25,000 total). We have no policy about writing down these amounts. At what point would you like us to do this? • Should we continue charging 12% interest on accounts that are in arrears, or perhaps reduce it to 5%? • Should we continue sending businesses to Collections when they get behind? Our preference is No - this adds administrative burden to the Finance department, and businesses generally ignore the Collection Agency so they do not have a lot of success anyway. • Other City departments pay for the services provided by Administrative Services — we would like to start billing the BID. It would be around $6K to $8K per year. This is for things like doing the paperwork to add new businesses, invoicing, receipting and depositing dues, sending late accounts to Collections and corresponding with the Collection agency, approving and paying all of their invoices, and responding to public disclosures, which are extensive. Packet Pg. 13 2.2.b FINANCE COMMITTEE MEETING February 8, 2022 Elected Officials Participating Virtually Councilmember Diane Buckshnis (Chair) Councilmember Will Chen CALL TO ORDER Staff Participating Virtually Dave Turley, Finance Director Rob English, Acting Public Works Director Emily Wagener, HR Analyst Thom Sullivan , Facilities Manager Jeff Taraday, City Attorney Sharon Cates, City Attorney's office Scott Passey, City Clerk The Edmonds City Council virtual online Finance Committee meeting was called to order at 5:00 p.m by Councilmember Buckshnis. 2. COMMITTEE BUSINESS 1. Preliminary December 2021 Quarterly Financial Report Mr. Turley reviewed: • Noteworthy Items o REET is up $1,650,646 over last year and $2,501,330 over budget o Both funds 421 and 422 are over budget due to debt refinancing o Sales tax is up $1,985,475 from this point last year o Telephone Utility tax is $131,555 less from this point last year and is $188,181 under budget. Note that for 2022 we reduced the budget for this by $200,000 o Plan checking fees are up $304,174 from this point last year. Development services revenues overall are up $426,940 from this point last year o Parks & Recreation program fees are up $362,225 from this point last year o All departments but administrative services and community services/economic development are within or under budget; overall Fund 001 is at 92% of budget expended. Administrative services is at 115% of our budget expended. This is due to the merger with the city clerk's office; salaries and benefits are still budged to city clerk's office but are now being charged under the administrative services department. Community services/economic development is at 106% of its budget expended; this is due to the retiring department director's final payout • January - December General Fund Revenues: $1,436,045 more than budgeted • January — December General Fund Expenses: $3,899,505 less than budgeted • 12/31/2021 fund Balance in the General Fund: $5.3 million better than budget, $2.3 million increase over 12/31/2020 • 2021 REET — $2.5 million more than budget Questions and comments followed regarding the prediction that REET revenue will continue to grow, whether low housing inventory affects REET, placeholder for unbudgeted salaries, funds from the new bond issuance, investment revenue, restaurant sales tax compared to retail sales tax, and anticipation of increased inflation. Packet Pg. 14 2.2.b 02/08/22 Finance Committee Minutes, Page 2 Action: Consent Agenda 2. Business Improvement District - Financial Policy Discussion Mr. Turley provided background on the BID, their website Ed! Edmonds Downtown Alliance: • What is the Business Improvement District? http://edmondsdowntown.org/about-ed/ o The BID aka the BID, aka Ed!, was formed by council in early 2013 (ordinance 3909 and ECC 3.75). o The BID operates with an annual budget in the neighborhood of $80,000 per year. All revenues come from dues that are assessed to the members, currently $30 to $90 per quarter. o The amount of unpaid dues currently is about $75,000, or roughly an entire year's budget. About $37,000 of this is from businesses that have closed, and the other $38,000 is from active businesses. We charge 12% interest on accounts in arrears o Dues are legally assessed to the businesses, and the businesses are legally obligated to pay the dues, but the City currently has no good way to enforcement payment. Ms. Turley displayed a list of issues that staff is seeking council guidance on. Questions and discussion followed regarding the processes to initiate formation of BID (petition or resolution), past effort to tie business license renewal to payment of BID dues, writing off dues payable from businesses that closed, whether new businesses are paying their dues, cost to send outstanding dues to collections, establishing a subcommittee to discuss the BID and related issues, whether subcommittee meetings would be open to the public, whether a council vote was required to form a subcommittee, whether the subcommittee meetings could be recorded for transparency, whether the subcommittee meetings should be noticed. Committee suggestions included: • Write off dues payable from closed businesses • Determine number of businesses and dues owed Establish a subcommittee (2-3 councilmembers and one pro and one con BID member). Councilmembers Paine and Buckshnis and Council President Olson offered to participate on the subcommittee. Action: Form subcommittee 3. Leak Adjustment Policy Discussion Mr. Turley this is high level introduction to a topic that will be discussed over the next few months. This issue arose due to recent residential leaks that came to councilmembers' attention. The City sells water to several thousand customers; leaks occasionally occur, usually a broken pipe that goes undetected until the resident receives a large bill. Current policy is to bill the residents' average, charge any excess at wholesale rate ($1.50/unit versus $4.23/unit, a 2/3rds reduction) and forgive an additional $1,000. The City also offers a payment plan for bills over $1,000 with 6 months at 0% interest (recently revised from 3 months at 12% interest). Staff is seeking council input regarding updating the City's Leak Adjustment and Payment Plan Policies. Questions and discussion followed regarding updates made to the policy in 2013, support for further reductions, how often large bills occur due to leaks, the administrative services director's discretion allowed by the policy, and the policy to update all financial policies every five years. Action: Bring back to Finance Committee in March 4. Covid Premium Payments & Vacation for Essential Workers Packet Pg. 15 2.2.b 02/08/22 Finance Committee Minutes, Page 3 Ms. Wagener said this was presented to the PSPP Committee (because there is no financial impact due to the use of ARPA funds) who recommended forwarding it to the Consent Calendar. Action: Consent Agenda 5. 2021 Public Defender's Office Annual Report Kathleen Kyle, Snohomish County Public Defender Association, presented: ■ Why funding of public defense is important o Required bylaw o Required by a just society o Work to ensure the most vulnerable are treated with consideration o Mission to provide the highest quality of representation to people facing loss of liberty ■ 2022 & 2023 budget proposals o Cost drivers f ■ Increased staffing & overhead costs ■ Difficult to forecast workload trends due to COVID emergency orders and impacts to enforcement priorities due opposing trends: - Increased number of pending cases - Decreased number of incoming referrals - Increased need for community support - Decreased availability of community services 0 2021: $31,764.56/month 0 2022: $33,545/month 0 2023: $36,290/month ■ Photographs of the 2022 Edmonds Team • Data Review o Cases Assigned by Year ■ 2017: 621 ■ 2018: 634 ■ 2019: 669 ■ 2020: 557 ■ 2021: 483 o Comparing 2020 to 2021 Case Assignments Q1 Q2 Q3 Q4 2020 144 85 173 155 2021 155 130 103 106 o Comparina Top 3 Case Tvpes in 2021 to 2020 Theft Assault DUI 2020 114 65 57 2021 124 73 44 o 2021 Investigation and Social Worker Requests Q1 Q2 Q3 Q4 Investigation 49 80 22 23 Social Work 3 24 10 12 o Reduced DWLS 3 Prosecutions year-to-year comparison ■ 2019: 165 ■ 2020: 94 ■ 2021: 19 0 2022 Open Assignments by attorney ■ Open caseload: 124 ■ Open caseload: 151 Packet Pg. 16 02/08/22 Finance Committee Minutes, 2.2.b e4 Open caseload:• 310 Increased 51 Dismissals Discovery Interpreter Requests o Education/Training ■ 22 continuing legal education classes ■ 24 CPDA coffee breaks ■ 19 antiracism training sessions Current challenges o Increase in volume and types of discovery o Impact to workload ■ The law office assistants who receive and log each item. ■ The law office assistants who redact discovery for clients to review. ■ IT who builds and maintains the servers and database systems where documents are stored. ■ Legal Assistants who assist in organizing discovery in preparation for trials and sentencings. ■ Attorneys, investigators, and social workers who have to review it. o State v. Blake - Simple drug possession laws are unconstitutional ■ Photo of Blake re -sentencing and vacate team o Coordinate multiple systems ■ Mitigate impact to vulnerable people & public and private investment when systems intersect: - Courts - Service Organizations - Medical and Behavioral Health Services - Churches - YWCA - Job Support Organizations - Food Banks - Housing Programs - Other public programs Community Involvement o Snohomish County Human Services - Trueblood Housing Vouchers o Housing Consortium of Everett & Snohomish County o Snohomish County Juvenile Court Cultural Advisory Committee o Snohomish County Corrections Citizen Advisory Committee o Washington State Bar Association, Council on Public Defense o Washington State Sex Offender Policy Board, subcommittee members o Washington Defender Association o Washington Association of Criminal Defense Attorneys o Washington State Bar Association Character and Fitness Board o Teach in programs at UW School of Law and Edmonds College o Public defenders volunteer at: Packet Pg. 17 2.2.b 02/08/22 Finance Committee Minutes, Page 5 ■ Cocoon House, board member ■ Snohomish County Legal Services, board member ■ Washington Innocence Project, board member ■ Puget Sound Prisoner Support ■ Washington State Sex Offender Treatment Provider Committee ■ American Academy of Trial Lawyers Fellow — Natalie Tarantino ■ Guest lecturers at University of Washington, Seattle University, and Edmonds Community College ■ Jackson High School Mock Trial Coaches Questions and comments followed regarding social implication of cases assigned by year trending down, crime not declining on Highway 99, and appreciation for public defender's office working with other organizations. Action: Full council 6. Public Defense Contract Renewal Ms. Cates relayed this is an amendment to extend the current agreement until December 2023. There are no substantive changes to the agreement other than the dates and amounts. Action: Consent Agenda 7. Presentation of Washington Department of Commerce Energy Retrofit Grant for Public Safety Solar Plant Mr. English explained a preliminary structural analysis of City buildings conducted by a consultant identified the Public Safety Complex as the most viable location for a solar program. In 2021, Department of Commerce announced a $3.5M grant program for installing solar on public buildings; staff applied and was awarded $119,645 grant for the Public Safety Complex. The estimated cost of the project is $470,000; the $119,645 grant will fund approximately 25% of the project. If council accepts the grant, the $230,000 in bond proceeds programmed in DP #72 for solar work would be used which leaves a shortfall of $120,000 in 2023 for this project. This presentation will also be made to the PPW Committee as it is a public works project but is being made to the Finance Committee due to the financial component. Mr. Sullivan commented the Department of Commerce's grant funding ceased with the ESCO process in 2010. It is unheard of to receive a facilities -related grant for up to 25% of a project. Questions and comments followed regarding extending the grant expiration date, congratulations on receiving the grant, life expectancy of solar plant, proposed budget amendments to study moving city hall and the police department, plans to run the solar installation as an ESCO project, and dedicating funds in DP #72 to this solar project. Action: Full council 8. 2022 Parks, Recreation & Open Space (PROS) Plan Capital Program Action: Info only 3. ADJOURN The meeting was adjourned at 6:31 p.m. Packet Pg. 18 2.2.c BID TASK FORCE Council members: Olson, Paine, Buckshnis, City Staff: Megan Menkveld and Sarah Mager Ed!: Carrie Hulbert, Cheryl Farrish and Pam Stuller June 7, 2022 OVERVIEW In February 2022, a task force was formed to discuss delinquencies for the Edmonds Downtown Business Improvement District (BID), also known as the Edmonds Downtown Alliance or Ed!. Based on the January 2022 report from finance, Effs delinquent assessments were approaching $80,000. The breakdown of delinquent businesses is as follows: • active businesses were delinquent by $37,611 • $25,000 of that is owed by 11 businesses, each owing $1 k or more • If we exclude these serial non -payers, the rest of our delinquent members owe close to $12,000. This number is likely higher than previous years because there has been no penalty for late payments since April 2020 (see below). • The current past due amount for businesses that were assessed and then have closed is $38,031 Ed! has historically had a delinquency rate of around 3-5% of our active membership. This number has grown since 2019 due to a number of circumstances. Here is a brief timeline here that shows why no business were sent to collections since late 2019 and no delinquent fees were charged in 2020. • September 2019 - Ed! delinquents sent to collections in compliance with the city ordinance. • December 2019 - Patrick presents code language to tie Ed!/BID delinquencies to business license renewals to city council - which does not pass - and finance puts a hold on sending any future businesses to collections at this time while other options are researched. • March 2020 - our business community is shuttered by COVID • April 2020 - Ed! board asks city to delay sending 2nd quarter assessments as well as suspend any delinquent fees (the city had been charging a 12% delinquent charge if the assessment was over 60 days delinquent) • August 2021 - Ed! leadership met with city to discuss delinquents, and the potential of a city charge back for work done. At this time we found out the city had cancelled (or was about to cancel) their contract with Alliance One for collections. We discussed our delinquents, and agreed to have the city begin charging their 12% delinquent fee again. Packet Pg. 19 2.2.c • Feb 2022 - Director Turley reports on Ed! delinquencies at finance committee and task force is created to study the issue and provide recommendations. RESEARCH ON OTHER BIA/BID CITY CHARGEBACKS Patrick Doherty researched other area BID/BIAs to see how they are structured regarding charge backs to the city for administering a BIDs finance. Of the 6 he reached out to, only two of them charge a fee for administering their BID/BIA from the City: Charges a fee: • Spokane ($1.2 - $1.4 million in assessments, 8-12,000 in charge back) • Poulsbo (didn't get a response on total budget or city charge back to my email) No fees charged: • Olympia • Everett • Pioneer Square • U District The City of Seattle has 11 BIAs (only two are listed above) and none of them pay a fee to the city. TASK FORCE RECOMMENDATIONS 1. Send delinquent letter that Megan drafted in March as soon as possible 2. Maintain 12% delinquency fee the city is currently charging. Based on the low quarterly assessment amounts, these delinquent fees remain lower than the standard late fee charged by the City. 3. Engage a new collections agency 4. If Ed! members have not made an assessment payment one year from being in collections, then tie business license renewal to being current with BID assessment. This is similar to how the city handles delinquent utilities customers, with there first being a financial penalty and then a larger consequence if no payment is received. Confirm recommendation with City Attorney 5. No legal action against closed businesses that have not paid 6. Take the charge back discussion back to finance committee. Discuss the value of the work that the BID brings to downtown versus the cost to the city's finance team to administer. Packet Pg. 20 2.3 City Council Agenda Item Meeting Date: 07/12/2022 2020 Audit Follow-up Actions Staff Lead: Dave Turley Department: Administrative Services Preparer: Dave Turley Background/History During 2020 the City distributed CARES funds to Edmonds individuals and businesses in the form of small grants. These grants had specific requirements attached to them to determine eligibility. As part of a subsequent audit it was determined that some of the grant recipients did not meet the eligibility requirements as laid out by the City. The audit identified 109 recipients who did not provide sufficient information for the city to clearly determine if they were eligible, but who were given grants anyway. Council has requested an update on how we are following up with those grant recipients who were not eligible. Staff Recommendation Staff has examined the audit results and determined that of the 109 questioned recipients, the City would like to pursue repayment from 33 of the businesses, totaling $268,500. Staff recommendation is to first send a letter to those businesses requesting that they pay the grant back to the City (see attached draft letter). After that is completed and we have heard back from some or all of the businesses we will have a better idea of where we stand with the remainder. At that point we will be able to recommend our next collection action - which could include pursuing Civil or Criminal action against them. Attachments: Letter to Ineligible Businesses Packet Pg. 21 2.3.a CITY OF EDMONDS 121 5TH AVENUE NORTH • EDMONDS. WA 98020 • (425) 771-0240 FINANCE AND INFORMATION SERVICES DEPARTMENT ft)c. 1890 To "Business Name", According to our records, in 2020 your business applied for and received a grant from the City of Edmonds in the amount of $X,XXX. As part of a follow-up audit it has been determined that your business did not meet the requirements that for the grant. Since you were not eligible to receive this grant, we are asking you to repay the money to the City of Edmonds. If you believe there may be mitigating circumstances that would justify your not repaying the grant despite this determination of ineligibility, I ask you to contact me so that you can supply us with that information. Please respond by July 29, 2022. Thank you, Dave Turley Administrative Services Director, City of Edmonds 121 5th Ave N Edmonds WA 98020 Phone 425.275.4688 Dave.Turley@EdmondsWA.Gov • Incorporated August 11, 1890 • Sister City - Hekinan, Japan Packet Pg. 22 2.4 City Council Agenda Item Meeting Date: 07/12/2022 ERP Update Staff Lead: Dave Turley Department: Administrative Services Preparer: Dave Turley Background/History Our current Financial Accounting System (aka ERP System) is called Eden. It is a Tyler product that is 20 years old and soon Eden will not be supported any longer. We have begun the process of finding a replacement for Eden. Staff Recommendation There is extensive information included in the attachment, council members feel free to ask whatever additional questions you may have. Attachments: ERP Selection Status as of 06302022 for PM Packet Pg. 23 2.4.a ERP Selection Status as of 6/30/2022 City of Edmonds For Plante Moran ERP Selection Project Team 1. Timeline for Selection, Implementation and Completion 2027 is the sunset date for Eden, so our timeline is based around that. Knowing ERP implementations can take years, we are starting this process now, though are not in a rush to be through implementation. We want to make a thoughtful decision and plan for staffing and training to set us up for success. Having said that, I would like a selection by the end of the year so we can start strategizing the Q. implementation for 2023/2024 to include a substantial budget proposal for technology, professional services and staffing. w The actual implementation kick-off and Go -Live dates will be determined as we go through the selection g process. a L 2. Initial Council Presentations & Budget Considerations Our City Attorney, Jeff Taraday, gave his opinion that using ARPA funds for ERP is appropriate (email 2/l/2022), so funding should not be an issue. Regardless, I'd like to consider all reasonable options and then look at the value proposition. I don't think budget will be an issue. a. December 14, 2021 Council Finance Committee This is the first time Council heard about the need to replace Eden. This was a high-level presentation that started introducing elements like budget, RFP potential, and scope of project. b. January 11, 2022 Council Finance Committee I did a review of the project and talked about the difference between ERP and OpenGov Budget Suite Asked for project manager. c. January 25, 2022 Full Council Meeting This was basically a recap of the two previous finance committee meetings, except it was to full council. I was also asking for budget and signature authority to move forward with OpenGov Budget. They deliberated and I went back the next week for actual approval. d. February 1, 2022 Full Council Meeting More review and approval to move forward with OpenGov budget. e. May 10, 2022 Finance Committee Council requested an update, and despite not having one, I showed them a slide to review the basic construct of an ERP system. Packet Pg. 24 2.4.a 3. ERP Scope Modules will include General Ledger, Payroll, AP/AR Invoicing and Cashiering, Utility Billing, and an improved interface with HRIS and/or an incorporated HRIS to ERP. Lately the idea of Procurement and Asset Management has come up, but was not part of the original presentation to council, however, because we currently do "Invoice Only" for purchasing. There are no purchase orders or encumbrances posted. Asset Management is done by the departments and not centralized which makes selection and implementation more challenging for that type of module. Since Eden doesn't sunset until 2027, we may want to take some time to really strategize City-wide needs and best practices. I know Contract Management is another potential value add. It mostly depends on Executive and Mayoral support and bandwidth within the departments. Given the long-term nature of the project, I'd also like to set up future staff for success, as much as possible. d 4. Products Considered So Far �. a a. Munis w Finance and HR staff have seen thorough demonstrations. Vetting Calls Munis never provided references despite my asking and them saying they would. a. Completed None b. To Do i. David Olsen, Jefferson County, Port Townsend, WA, "acted like they'd never heard of the BARS system." From Association of City and County IS Departments (ACCIS) ii. Ron Malizia, Grays Harbor County, WA, "MUNIS cannot directly handle WA State's BARS numbering system." From Association of City and County IS Departments (ACCIS) iii. Lynnwood, WA had issues with their Utility Billing system sending incorrect bills out to all their customers. iv. [Woodinville] is also an Eden to MUNIS customers. Edmonds Comments a. Pros i. Staff like it because it looks and feels familiar. They can see how it works, and it's better than Eden. b. Cons i. Poor Utility Billing reviews (Lynnwood, WA and Marysville, WA) ii. HRIS Integration (their module is called Executime — A Total Tyler Solution) iii. BARS Understanding/Chart of Accounts iv. No references provided v. Reports are still antiquated (computer font, ugly layouts...) vi. Rumors of poor support and implementation delays b. OpenGov Finance and HR staff have seen thorough demonstrations. Packet Pg. 25 2.4.a Vetting Calls The references provided by OpenGov were all early after Go -Live and/or mid -way through. None were clients that could answer questions about long-term support or success. b. Completed i. Mt. Vernon, WA, Doug, 1/7/2022 ii. Desert Hot Springs, CA, Luke Rainey (City Manager), Geoffrey Buchheim (Finance Director), Emily Pearson iii. Duval, WA, Amy Okerlander, 1/6/2022 and Dana Mason, 1/13/2022 iv. La Mesa, CA, Tami Royales c. To Do I'm inclined to revisit those contacts, see if OpenGov has another reference that's deeper in, and/or find our own. d ii. Waived RFPs for OpenGov i. Menlo Park, CA 9/22/2020 Council Agenda Item ii. Puyallup, WA 8/24/2021 Council Agenda Itema. iii. Mt. Vernon, WA 6/23/2021 Council Agenda Item w iii. Edmonds Comments o. Pros i. User Friendly for future generations of staff. ii. Shorter implementation timeframe (?) iii. Company culture b. Cons i. Essentially no Utility Billing module ii. HRIS Integration (their module is run by UKG) iii. BARS — They would for sure need to re -do our Chart of Accounts iv. References couldn't give full review because they were new clients v. OpenGov Budget implementation has been bumpy vi. Staff prefers Munis 5. Staffing and Resource Issues a. Project Governance Project Manager Megan Menkveld, Deputy Director Administrative Services ii. Executive Sponsor Dave Turley, Director Administrative Services iii. Project Selection Committee Megan Menkveld, Brian Tuley (IT Manager), Deb Sharp (Accountant) iv. Project Steering Committee Dave Turley, then Council and Mayor Packet Pg. 26 2.4.a b. Staffing Limitations/Challenges The City of Edmonds is subject to bandwidth problems and sudden turnover along with every other employer these days. I'll want to talk about what makes sense as far as outsourcing help versus adding temporary (semi -permanent) help to City staff as we go, and what you've seen be most successful, etc. to avoid as many staffing related problems as possible, understanding none of us are fortune tellers. Since this will be years -long, staffing will inevitably change during the life of the project as well. 6. Next Steps Plante Moran will review this document, ask follow-ups, and then prepare a Project Charter and Project Plan. Once that's done, we will plan an Executive Kick -Off Meeting to review the Project Charter and Project Plan to include at a minimum, Brian Pesis (PM), Adam Rujan (PM), Megan Menkveld (Deputy Director Admin Services), Dave Turley (Admin Services Director) and Brian Tuley (IT Manager). Brian Pesis is on vacation from July 14 to August 1. We'll try to get the above complete prior to July 14 so Q. I can work on their Information Request while he's gone, and we can start work on the project in earnest :3 upon his return. We'll setup regular bi-weekly check -in meetings to start and add/subtract as needed. IL W Packet Pg. 27 2.5 City Council Agenda Item Meeting Date: 07/12/2022 May 2022 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 to be received for filing. Narrative May 2022 Monthly Financial Report Attachments: May 2022 Monthly Financial Report Finance Committee Mtg 07_12 Packet Pg. 28 I 2.5.a I OF -`j7c 1$9\3 CITY OF EDMONDS MONTHLY BUDGETARY FINANCIAL REPORT MAY 2022 Packet Pg. 29 1 I 2.5.a I INVESTMENT PORTFOLIO SUMMARY City of Edmonds Investment Portfolio Detail As of May 31, 2022 Years Agency/ Investment Purchase to Par Market Maturity Coupon Issuer Type Price Maturity Value Value Date Rate FFCB Bonds 1,998,548 0.04 2,000,000 2,000,656 06/14/22 1.88% Energy Northwest Bonds 1,466,077 0.08 1,345,000 1,349,304 07/01/22 5.00% Energy Northwest Bonds 260,748 0.08 250,000 250,325 07/01/22 2.95% Mason & Kitsap Cnty WA Bonds 948,084 0.50 855,000 870,296 12/01/22 5.00% Grant Cnty WA Bonds 1,517,955 0.59 1,500,000 1,495,830 01/01/23 1.54% Grant Cnty WA Bonds 576,332 0.59 520,000 530,759 01/01/23 5.00% Seattle WA Muni Bonds 2,224,500 0.67 2,000,000 2,047,180 02/01/23 5.00% FHLMC Bonds 988,678 0.89 1,000,000 985,858 04/20/23 0.38% FHLB Bonds 1,996,590 1.35 2,000,000 1,953,936 10/05/23 0.22% First Financial - ECA CD 2,803,516 1.46 2,803,516 2,803,516 11/15/23 2.08% Kent WA Bonds 286,648 1.50 250,000 261,880 12/01/23 5.00% FNMA Bonds 992,693 2.09 1,000,000 985,461 07/02/24 1.75% Spokane County WA Bonds 207,260 2.51 200,000 196,890 12/01/24 2.10% First Financial - Waterfront Center CD 1,575,000 5.42 1,575,000 1,575,000 11/01/27 0.20% TOTAL SECURITIES 17,842,627 1.27 17,298,516 17,306,891 Washington State Local Gov't Investment Pool 16,906,969 16,906,969 Demand 0.71% Snohomish County Local Gov't Investment Pool 42,731,425 42,731,425 Demand 1.16% TOTAL PORTFOLIO $ 76,936,911 $ 76,945,285 KSeattleent WAIssuer Diversification 1% A Mason & 12% First KitsapCnty Financial - WA, 5% CD, 25% Spokane Grant Cnty am County WA, 12% FHLB, 12% WA, 1% FFCB, 12% Energy Northwest, NMA, 6FHLMC, 6% 9% F% Cash and Investment Balances Checking, (in $ Millions) —$4.2 , 5% Bonds, CD's, $4.4, $12.9, 5% 16% State LGIP, $16.9, 21% County LGIP, $42.7, 53% 1 Packet Pg. 30 1 2.5.a INVESTMENT PORTFOLIO SUMMARY Annual Interest Income $1,400, 000 $1,236,875 $1,200, 000 $1,000,000 $947,931 $950,684 $882556 $800,000 $635,781 $600,000 $400,000 $367,590 $200,000 $- 2017 2018 2019 2021 YTD 2022 O d c R c ii 21 z c O 2 N N O N R O C. O C C IL 21 z r C O a N N O N fC C N E t C� r r Q 2 Packet Pg. 31 GENERAL FUND SUMMARY I 2.5.a I General Fund Revenues and Expenses (Rolling 24 months) General Fund Revenues General Fund Expenses 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 June September December March 12,000,000 10,000,000 8,000, 000 6,000, 000 4,000,000 2,000, 000 June September December March General Fund Tax Revenue (2016 through 2021) Sales Tax Property Tax EMS Tax Other Taxes ——---—---- - - — - —- - -- - - -- —— _ 2016 2017 2018 2019 2020 2021 General Fund Tax Revenue (2022 YTD) 6,500,000 6,000,000 5,500,000 5,000,000 4 4 34 4,500,000 4,00,000 — ,500,000 $3,562,825 3,000,000 2 265 940 2,500,000 2,000, 000 1,500,000 1,000, 000 500,000 Sales Tax Property Tax EMS Tax Other Taxes r 0 a� c c� c ii 0 M N N O N ca 0 0. m .v c c ii 21 t c 0 2 N N O N c a� E t v M r Q 3 I Packet Pg. 32 I 2.5.a I City of Edmonds, WA Monthly Revenue Summary -General Fund 2022 General Fund Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance January $ 2,486,429 $ 2,486,429 $ 2,291,020 -7.86% February 4,917,170 2,430,740 4,711,093 -4.19% March 7,380,020 2,462,851 7,394,990 0.20% April 10,516,012 3,135,992 10,451,247 -0.62% May 19,357,334 8,841,322 19,394,416 0.19% June 21,935,611 2,578,276 July 24,465,539 2,529,929 August 27,084,819 2,619,280 September 29,465,113 2,380,294 October 33,512,944 4,047,830 November 42,090,496 8,577,552 December 44,640,708 2,550,212 City of Edmonds, WA Monthly Revenue Summary -Real Estate Excise Tax 2022 Real Estate Excise Tax 1 & 2 Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance January $ 381,097 $ 381,097 $ 377,895 -0.84% February 611,562 230,465 620,392 1.44% March 952,142 340,580 793,926 -16.62% April 1,227,434 275,291 1,165,930 -5.01% May 1,586,772 359,339 1,544,140 -2.69% June 1,961,879 375,106 July 2,368,248 406,370 August 2,810,074 441,826 September 3,256,638 446,564 October 3,660,486 403,848 November 4,056,561 396,075 December 4,400,000 343,439 *The monthly budget forecast columns are based on a five-year average. 4 Packet Pg. 33 1 SALES TAX SUMMARY I 2.5.a I Construction Trade, $697,508 Accommodation, $15,095 Clothing and Accessories, $141,889 Communications, $104,216� Wholesale Trade, $150,497 Sales Tax Analysis By Category Current Period: May 2022 Year -to -Date Total $4,483,349 Automotive Repair, Amusement & $95,347 Recreation, $29,916 Health & Personal Business Services, Care, $119,935 , VSm AAA C',aanline, $13,014 Food Stores, S144,383 Others, $73,350 Eating & Drinking, Manufacturing, $52,254 $458,502 Annual Sales Tax Revenue 12,000, 000 $10,302,518 10,000, 000 $7,395,114 $8,406,296 $8,452,715 $8,317,046 8,000,000 6,905,122 6,000,000 j4,48q3,349 4,000,000 2,000,000 2016 2017 2018 2019 2020 2021 YTD 2022 5 Packet Pg. 34 I 2.5.a I City of Edmonds, WA Monthly Revenue Summary -Sales and Use Tax 2022 Sales and Use Tax Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals % January $ 763,651 $ 763,651 $ 857,872 12.34% February 1,704,609 940,958 1,853,000 8.71% March 2,420,254 715,646 2,666,259 10.16% April 3,074,639 654,384 3,469,412 12.84% May 3,893,081 818,442 4,483,349 15.16% June 4,672,507 779,426 July 5,523,403 850,896 August 6,439,084 915,680 September 7,293,649 854,565 October 8,203,996 910,347 November 9,139,425 935,429 December 10,000,000 860,575 Sales and Use Tax 11,000,000 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 Yeaz Budget Prior Year City of Edmonds, WA Monthly Revenue Summary -Gas Utility Tax 2022 Gas Utility Tax Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals % January $ 79,399 $ 79,399 $ 96,596 21.66% February 164,205 84,806 96,596 -41.17% March 246,125 81,920 305,138 23.98% April 313,860 67,734 397,808 26.75% May 367,416 53,556 469,966 27.91% June 402,173 34,757 July 429,975 27,802 August 452,332 22,357 September 472,668 20,335 October 496,035 23,367 November 534,998 38,963 December 595,000 60,002 Gas Utility Tax 700,000 600,000 500,000 400,000 300,000 200,000 100,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Current Year Budget Prior Year *The monthly budget forecast columns are based on a five-year average. O C. N C R C LL t y+ C O 2 tV tV O tV R O C. O c C LL 21 z r C O 2 N N O tV fC C N t t� r r Q 6 Packet Pg. 35 I 2.5.a I City of Edmonds, WA Monthly Revenue Summary -Telephone Utility Tax 2022 Telephone Utility Tax Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals % January $ 53,352 $ 53,352 $ 43,844 -17.82% February 96,981 43,629 66,255 -31.68% March 143,255 46,275 130,244 -9.08% April 192,397 49,142 175,045 -9.02% May 232,481 40,084 208,020 -10.52% June 277,770 45,288 July 321,046 43,277 August 362,710 41,663 September 400,099 37,389 October 445,363 45,264 November 482,039 36,676 December 523,000 40,961 Telephone Utility Tax 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 2022 Dectric Utility Tax Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals January $ 148,905 $ 148,905 $ 183,023 22.91% February 312,488 163,583 377,116 20.68% March 449,608 137,121 534,798 18.95% April 602,286 152,678 726,969 20.70% May 723,393 121,107 858,720 18.71% June 824,492 101,099 July 920,639 96,147 August 1,015,921 95,282 September 1,108,535 92,614 October 1,199,070 90,535 November 1,299,972 100,902 December 1,410,000 110,028 Electric Utility Tax 1,800,000 1,600,000 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC -*--CurrentYear Budget �Prior Year *The monthly budget forecast columns are based on a five-year average. 7 Packet Pg. 36 I 2.5.a I City of Edmonds, WA Monthly Revenue Summary -Meter Water Sales 2022 Meter Water Sales Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance January $ 809,979 $ 809,979 $ 827,704 2.19% February 1,383,405 573,426 1,383,308 -0.01% March 2,213,219 829,814 2,127,271 -3.88% April 2,744,029 530,810 2,688,719 -2.02% May 3,542,697 798,668 3,507,398 -1.00% June 4,167,857 625,160 July 5,138,308 970,451 August 5,986,736 848,427 September 7,133,311 1,146,575 October 7,954,825 821,514 November 8,891,706 936,881 December 9,464,783 573,077 Storm Water Sales Meter Water 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 i 2,000,000 1,000,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Current Yeaz Budget Prior Year City of Edmonds, WA Monthly Revenue Summary -Storm Water Sales 2022 Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance January $ 426,464 $ 426,464 $ 417,730 -2.05% February 1,352,938 926,475 1,322,856 -2.22% March 1,779,789 426,851 1,740,623 -2.20% April 2,159,443 379,654 2,114,167 -2.10% May 2,586,880 427,437 2,531,673 -2.13% June 2,966,444 379,564 July 3,385,868 419,425 August 4,311,526 925,657 September 4,738,766 427,240 October 5,118,192 379,426 November 5,545,860 427,668 December 5,911,497 365,637 Storm Water Sales 6,000,000 5,500,000 5,000,000 500,000 ,000,000 3,500,000 3,000,000 500,000 000,000 1,500,000 1,000,000 500,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC -0--CurrentYear Budget -0-- Prior Year *The monthly budget forecast columns are based on a five-year average. g Packet Pg. 37 I 2.5.a I City of Edmonds, WA Monthly Revenue Summary-Unmeter Sewer Sales 2022 Unmeter Sewer Sales Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals January $ 863,521 $ 863,521 $ 877,046 1.57% February 1,571,494 707,973 1,604,010 2.07% March 2,435,565 864,071 2,451,231 0.64% April 3,143,499 707,934 3,183,083 1.26% May 4,009,811 866,312 4,066,458 1.41% June 4,719,932 710,121 July 5,593,564 873,631 August 6,307,925 714,362 September 7,215,145 907,220 October 7,936,868 721,723 November 8,819,637 882,769 December 9,528,089 708,452 Unmeter Sewer Sales 1 V,V VV,VVV 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 —0—CurrentYear Budget PriorYew *The monthly budget forecast columns are based on a five-year average. 9 Packet Pg. 38 I 2.5.a I City of Edmonds, WA Monthly Expenditure Report -General Fund 2022 General FWnd Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals % January $ 5,342,528 $ 5,342,528 $ 4,601,625-13.87% February 9,225,120 3,882,592 8,134,057-11.83% March 13,453,045 4,227,925 11,966,023-11.05% April 17,154,891 3,701,846 15,469,533 -9.82% May 21,081,164 3,926,273 19,144,538 -9.19% June 25,953,408 4,872,244 July 30,083,274 4,129,866 August 33,991,194 3,907,920 September 38,121,718 4,130,524 October 42,646,764 4,525,046 November 47,397,312 4,750,547 December 52,360,872 4,963,560 City of Edmonds, WA Monthly Expenditure Report -Non -Departmental 2022 Non -Departmental Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals % January $ 2,508,279 $ 2,508,279 $ 2,099,939 -16.28% February 3,543,187 1,034,908 2,938,380 -17.07% March 4,861,868 1,318,681 4,088,791 -15.90% April 5,666,194 804,326 5,036,007 -11.12% May 6,662,820 996,625 6,003,725 -9.89% June 8,507,675 1,844,856 July 9,572,392 1,064,717 August 10,448,509 876,116 September 11,463,698 1,015,189 October 12,742,850 1,279,152 November 14,166,478 1,423,628 December 15,574,121 1,407,643 *The monthly budget forecast columns are based on a five-year average. 10 Packet Pg. 39 1 I 2.5.a I City of Edmonds, WA Monthly Expenditure Report -City Council 2022 City council Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals January $ 33,985 $ 33,985 $ 23,687 -30.30% February 71,308 37,323 43,670 -38.76% March 112,128 40,821 71,408 -36.32% April 150,174 38,046 100,819 -32.87% May 199,408 49,234 129,439 -35.09% June 253,207 53,799 July 291,886 38,679 August 345,215 53,328 September 382,380 37,165 October 414,981 32,601 November 455,321 40,340 December 497,900 42,579 City of Edmonds, WA Monthly Expenditure Report -Office of Mayor 2022 Office of Mayor Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Act uals January $ 36,522 $ 36,522 $ 28,255 -22.63% February 74,639 38,117 59,226 -20.65% March 111,240 36,600 89,568 -19.48% April 148,486 37,247 119,372 -19.61% May 185,158 36,671 148,671 -19.71% June 221,111 35,953 July 257,901 36,789 August 295,030 37,129 September 331,738 36,709 October 367,805 36,067 November 405,747 37,941 December 443,913 38,166 *The monthly budget forecast columns are based on a five-year average. 11 Packet Pg. 40 1 I 2.5.a I City of Edmonds, WA Monthly Expenditure Report -Human Resources 2022 Human Resources Cumulative Budget Forecast Monthly Budget Forecast YTD Actuals Variance % January $ 77,402 $ 77,402 $ 59,932 -22.57% February 141,639 64,236 135,524 -4.32% March 202,815 61,176 203,581 0.38% April 266,756 63,941 270,474 1.39% May 331,195 64,439 334,902 1.12% June 405,872 74,678 July 464,145 58,273 August 524,126 59,981 September 590,408 66,282 October 654,662 64,254 November 726,800 72,138 December 824,831 98,031 City of Edmonds, WA Monthly Expenditure Report -Municipal Court 2022 Municipal Court Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals % January $ 104,268 $ 104,268 $ 91,643 -12.11% February 213,906 109,638 187,919 -12.15% March 322,490 108,584 284,025 -11.93% April 431,592 109,102 386,046 -10.55% May 548,505 116,913 482,322 -12.07% June 6S4,S84 106,079 July 763,667 109,084 August 884,110 120,443 September 995,910 111,800 October 1,110,987 115,077 November 1,227,059 116,072 December 1,368,755 141,696 Municipal Court 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 JAN FEB MAR APR MAY RUN JUL AUG SEP OCT NOV DEC Current Year Budget - -Prior Year *The monthly budget forecast columns are based on a five-year average. O 0. N M C R C_ LL t y+ C O 2 N N O tV R O C. O O C M C LL 21 t r C O 2 N N O tV M C N E t U M r Q 12 Packet Pg. 41 I 2.5.a I City of Edmonds, WA Monthly Expenditure Report -Community Services/Economic Development 2022 Community Services/Economic Development Cumulative Monthly YTD Variance Budget Forecast Budget Forecast ActuaIs January $ 49,857 $ 49,857 $ 33,127 -33.56% February 103,113 53,256 72,230 -29.95% March 155,568 52,455 122,479 -21.27% April 205,451 49,882 179,118 -12.82% May 260,752 55,301 216,588 -16.94% June 315,986 55,234 July 373,132 57,147 August 434,777 61,645 September 492,000 57,223 October 552,240 60,239 November 622,590 70,351 December 719,388 96,798 Community Services/Economic Development 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 -d-- Prior Year *The monthly budget forecast columns are based on a five-year average. O N C R C LL t y+ C O 2 N N O N R O C. O C C IL z r C O 2 N N O N fC C N 1= t C� r r Q 13 Packet Pg. 42 I 2.5.a I City of Edmonds, WA Monthly Expenditure Report -Technology Rental Fund 2022 Technology Rental Fund Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals % January $ 176,962 $ 176,962 $ 216,858 22.55% February 334,966 158,004 287,295 -14.23% March 484,397 149,431 502,978 3.84% April 566,805 82,408 545,022 -3.84% May 674,037 107,232 603,046 -10.53% June 784,541 110,504 July 877,847 93,306 August 989,174 111,327 September 1,106,217 117,044 October 1,245,373 139,155 November 1,341,722 96,350 December 1,539,022 197,300 Administrative Services Technology Rental Fund 1,600,000 1,400,000 1,200,000 11000,000 800,000 600,000 400,000 200,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC --"-Current Year Budget --d-PriorYear City of Edmonds, WA Monthly Expenditure Report -Administrative Services 2022 Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance % January $ 238,721 $ 238,721 $ 217,022 -9.09% February 399,953 161,232 380,532 -4.86% March 563,330 163,378 547,460 -2.82% April 729,233 165,903 722,690 -0.90% May 896,198 166,965 901,287 0.57% June 1,121,628 225,430 July 1,314,351 192,723 August 1,478,599 164,248 September 1,647,511 168,911 October 1,824,204 176,693 November 1,989,608 165,404 December 2,156,911 167,303 *The monthly budget forecast columns are based on a five-year average. O N M C R C LL t y+ C O 2 N N O tV R O C. O M C M C LL 21 t r C O 2 N N O tV M C N E t U M r Q 14 Packet Pg. 43 I 2.5.a I City of Edmonds, WA Monthly Expenditure Report -City Attorney 2022 City Attorney Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals January $ 80,982 $ 80,982 $ 77,656 -4.11% February 161,963 80,982 155,234 -4.16% March 242,945 80,982 233,065 -4.07% April 323,927 80,982 287,018 -11.39% May 404,908 80,982 388,315 -4.10% June 485,890 80,982 July 566,871 80,982 August 647,853 80,982 September 728,835 80,982 October 809,816 80,982 November 890,798 80,982 December 971,780 80,982 Police City Attorney 1,000,000 900,000 800,000 700,000 600,000 500,000 400,000 300,000 200,000 100,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC --*--Current Year Budget --Ip--PriorYear City of Edmonds, WA Monthly Expenditure Report -Police 2022 Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals January $ 1,045,238 $ 1,045,238 $ 973,358 -6.88% February 2,105,968 1,060,730 1,945,020 -7.64% March 3,177,596 1,071,629 3,008,075 -5.33% April 4,236,492 1,058,896 4,001,453 -5.55% May 5,296,298 1,059,805 5,133,192 -3.08% June 6,428,932 1,132,634 July 7,551,012 1,122,080 August 8,579,704 1,028,692 September 9,657,485 1,077,782 October 10,845,669 1,188,184 November 12,168,634 1,322,964 December 13,375,470 1,206,836 Ponce 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC � Current Year Budget Prior Year *The monthly budget forecast columns are based on a five-year average. O IZ Gl 2 C R C LL t y+ C O 2 N N O N R O C. O C C LL t r.+ C O 2 N N O N C N 1= t C� r r Q 15 Packet Pg. 44 I 2.5.a I City of Edmonds, WA Monthly Expenditure Report -Development Services 2022 Development Services Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals % January $ 272,173 $ 272,173 $ 309,139 13.58% February 567,186 295,012 661,303 16.59% March 860,247 293,062 909,669 5.75% April 1,174,618 314,370 1,157,411 -1.46% May 1,488,050 313,432 1,419,912 -4.58% June 1,792,716 304,666 July 2,114,310 321,593 August 2,423,605 309,295 September 2,733,462 309,857 October 3,039,102 305,640 November 3,402,002 362,901 December 3,791,859 389,857 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 Year Budget --d-PriorYear City of Edmonds, WA Monthly Expenditure Report -Parks & Recreation 2022 Cumulative Monthly YTD Variance Budget Forecast Budget Forecast Actuals % January $ 358,065 $ 358,065 $ 319,222 -10.85% February 748,023 389,958 651,988 -12.84% March 1,136,243 388,220 1,040,803 -8.40% April 1,535,144 398,902 1,354,932 -11.74% May 1,941,016 405,872 1,709,327 -11.94% June 2,369,808 428,792 July 2,835,053 465,245 August 3,347,305 512,252 September 3,871,489 524,184 October 4,291,784 420,295 November 4,690,353 398,569 December 5,125,535 435,182 Parks & Recreation 5,500,000 5,000,000 500,000 000,000 3,500,000 3,000,000 500,000 000,000 1,500,000 1,000,000 500,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC -*--Current Year Budget -d--PriorYear *The monthly budget forecast columns are based on a five-year average. O N C R C LL t y+ C O 2 tV tV O tV R O C. O c C LL t C O 2 N N O tV C N 1= t t� r r Q 16 Packet Pg. 45 I 2.5.a I City of Edmonds, WA Monthly Expenditure Report -Public Works Administration 2022 Public Works Administration Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance % January $ 49,466 $ 49,466 $ 22,716 -54.08% February 100,066 50,600 46,637 -53.39% March 150,167 50,100 71,242 -52.56% April 201,867 51,701 94,556 -53.16% May 252,421 50,554 117,239 -53.55% June 303,852 51,431 July 355,684 51,832 August 405,471 49,786 September 455,172 49,701 October 504,185 49,013 November 567,424 63,239 December 614,113 46,689 Facilities Maintenance Public Works Administration 700,000 600,000 500,000 00,000 300,000 00,000 100,000 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 2022 Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance % January $ 219,301 $ 219,301 $ 109,202 -50.20% February 456,337 237,035 369,398 -19.05% March 723,326 266,990 562,089 -22.29% April 964,010 240,684 782,173 -18.86% May 1,206,775 242,765 942,003 -21.94% June 1,404,870 198,095 July 1,647,775 242,905 August 1,934,891 287,116 September 2,271,751 336,861 October 2,655,928 384,177 November 2,962,277 306,349 December 3,425,275 462,998 Facilities Maintenance 3,500,000 3,000,000 500,000 000,000 1,500,000 1,000,000 500,000 0 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC -*--Current Year Budget -d--PriorYear *The monthly budget forecast columns are based on a five-year average. 17 Packet Pg. 46 I 2.5.a I City of Edmonds, WA Monthly Expenditure Report -Engineering 2022 Engineering Cumulative Monthly Budget Forecast Budget Forecast YTD Actuals Variance January $ 225,595 $ 225,595 $ 226,829 0.55% February 452,988 227,392 457,182 0.93% March 684,071 231,083 685,977 0.28% April 917,956 233,885 914,235 -0.41% May 1,175,026 257,070 1,140,813 -2.91% June 1,412,521 237,495 July 1,660,688 248,167 August 1,900,016 239,329 September 2,131,816 231,799 October 2,366,570 234,755 November 2,602,612 236,042 December 2,845,336 242,724 *The monthly budget forecast columns are based on a five-year average. O N M C M C_ M t W C O 2 N N O N M O Q. O C M C M z r C O 2 N N O N M C N E t C� M r r Q 18 Packet Pg. 47 1 I 2.5.a I CITY OF EDMONDS REVENUES BY FUND - SUMMARY Fund 2022 Amended 5/31/2021 5/31/2022 Amount No. Title Budget Revenues Revenues Remaining %Received 001 GENERAL FUND $ 44,640,708 $ 20,122,774 $ 19,394,416 $ 25,246,292 430/ 009 LEOFF-MEDICAL INS. RESERVE 225,000 - - 225,000 00/ 016 BUILDING MAINTENANCE FUND 119,645 - 14,021 105,624 120/ 017 MARSH RESTORATION & PRESERVATION FUND 018 EDMONDS HOMELESSNESS RESPONSE FUND 104 DRUG ENFORCEMENT FUND Ill STREET FUND 112 COMBINED STREET CONST/IMPROVE 1 117 MUNICIPAL ARTS ACQUIS. FUND 118 MEMORIAL STREET TREE 120 HOTEL/MOTEL TAX REVENUE FUND 121 EMPLOYEE PARKING PERMIT FUND 122 YOUTH SCHOLARSHIP FUND 123 TOURISM PROMOTIONAL FUND/ARTS 125 REAL ESTATE EXCISE TAX 2 2 126 REAL ESTATE EXCISE TAX 1 2 127 GIFTS CATALOG FUND 130 CEMETERY MAINTENANCE/IMPROVEMT 136 PARKS TRUSTFUND 137 CEMETERY MAINTENANCE TRUST FD 138 SISTER CITY COMMISSION 140 BUSINESS IMPROVEMENT DISTRICT 141 AFFORDABLE AND SUPPORTIVE HOUSING FUND 142 EDMONDS RESCUE PLAN FUND 143 TREE FUND 231 2012 LT GO DEBT SERVICE FUND 332 PARKS CAPITAL CONSTRUCTION FUND 3 411 COMBINED UTILITY OPERATION 421 WATER UTILITY FUND 4 422 STORM UTILITY FUND 4 423 SEWER/WWTP UTILITY FUND 424 BOND RESERVE FUND 511 EQUIPMENT RENTAL FUND 512 TECHNOLOGY RENTAL FUND - 100 - - 00/ 200,000 - - 200,000 00/ 167,210 1,235 729 166,481 00/ 1,751,930 568,982 549,412 1,202,518 31°/ .-. 13,684,871 879,839 1,244,306 12,440,565 90/ p sZ 216,701 13,726 84,277 132,424 390/ - 336 - - 00/ 84,410 20,025 35,174 49,236 420/ 26,540 10,112 11,669 14,871 R 440/ C 1,550 230 139 1,411 90/ T 29,590 7,667 12,422 17,168 420/ 24. C 2,271,020 1,021,895 811,619 1,459,401 360/ 0 2,261,030 1,015,701 805,698 1,455,332 360/ N N 82,750 38,854 74,921 7,829 910/ N 182,430 89,889 84,910 97,520 47°/ 4,330 2,768 1,632 2,698 380/ 2 43,520 27,774 19,896 23,624 460/ C 10,290 172 150 10,140 10/ 79,349 53,100 54,618 24,731 690/ 65,000 32,633 24,287 40,713 37°1 .� C 4,856,549 - - 4,856,549 00/ 215,330 - 198 215,132 00/ LL 21 611,370 26,546 30,871 580,499 501 t 3,822,685 297,266 810,944 3,011,741 r 21°/ C - 5,070 70,785 (70,785) 00/ N 11,018,136 3,977,023 4,103,567 6,914,569 370/ Np N 7,877,897 3,138,690 2,871,175 5,006,722 36°/ 24,820,083 10,964,836 7,948,007 16,872,076 320/ 1,988,700 4 1,115 1,987,585 00/ d 1,925,920 662,901 761,804 1,164,116 400/ E 1,153,570 511,560 483,440 670,130 s 420/ U $ 124,438,114 $ 43,491,708 $ 40,306,202 $ 84,131,912 r 320/ Q 1 Differences due to Grant reimbursement received in 2022 for 2021, as well as a large Traffic Impact fee in March 2022. 2 REET revenues are down a total of $(405,510) from this point in time last year. Differences due to Grant reimbursement received in 2022 for 2021, as well as a large Park Impact fee in March 2022. 4 2022 Utility Rate Increases are 4.5%for Water, 5%for Sewer, and 9.5%for Storm Drain. 19 Packet Pg. 48 I 2.5.a I C TIY OF EDMONDS EXPENDITURES BY FUND - SUMMARY Fund 2022 Amended 5/31/2021 5/31/2022 Amount No. Title Budget Expenditures Expenditures Remaining %Spent 001 GENERAL FUND $ 52,360,872 $ 17,443,966 $ 19,144,538 $ 33,216,334 370/ 009 LEOFF-MEDICAL INS. RESERVE 260,490 143,272 126,014 134,476 480/ 014 HISTORIC PRESERVATION GIFT FUND 5,900 - - 5,900 00/ 016 BUILDING MAINTENANCE FUND 545,000 - 17,074 527,926 30/ 017 MARSH RESTORATION & PRESERVATION FUND - 16,149 - - 00/ 018 EDMONDS HOMELESSNESS RESPONSE FUND 200,000 - - 200,000 00/ 104 DRUG ENFORCEMENT FUND 45,800 - - 45,800 00/ III STREET FUND 2,315,780 944,110 934,609 1,381,171 400/ C 112 COMBINED STREET CONST/IMPROVE 12,868,796 718,973 605,359 12,263,437 0. 501 a) 117 MUNICIPAL ARTS ACQUIS. FUND 195,380 13,098 16,940 178,440 9°/ 120 HOTEL/MOTEL TAX REVENUE FUND 100,900 16,876 19,714 81,186 200/ 121 EMPLOYEE PARKING PERMIT FUND 26,880 - - 26,880 00/ _ 122 YOUTH SCHOLARSHIP FUND 3,000 - - 3,000 00/ - 123 TOURISM PROMOTIONAL FUND/ARTS 28,200 - 533 27,667 20/ C 125 REAL ESTATE EXCISE TAX 2 4,589,688 118,066 643,105 3,946,583 140/ 0 126 REAL ESTATE EXCISE TAX 1 2,483,667 335,001 134,700 2,348,967 501 N N 127 GIFTS CATALOG FUND 78,400 10,981 4,334 74,066 60/ N 130 CEMETERY MAINTENANCE/IMPROVEMT 220,561 99,844 78,494 142,067 360/ 136 PARKSTRUST FUND 50,000 - 2,540 47,460 50/ 137 CEMETERY MAINTENANCE TRUST FUND 25,000 - - 25,000 00/ C 138 SISTER CITY COMMISSION 11,900 - 70 11,830 10/ d 140 BUSINESS IMPROVEMENT DISTRICT 87,680 20,149 20,878 66,802 240/ O 142 EDMONDS RESCUE PLAN FUND 6,077,492 - 380,776 5,696,716 60/ .� C 143 TREE FUND 214,800 - - 214,800 00/ _ 231 2012 LT GO DEBT SERVICE FUND 611,370 - - 611,370 00/ LL 332 PARKS CAPITAL CONSTRUCTION FUND 7,614,418 173,967 2,323,141 5,291,277 310/ s r 421 WATER UTILITY FUND 11,490,988 2,269,017 2,358,873 9,132,115 210/ 0 O 422 STORM UTILITY FUND 9,619,649 1,779,846 1,741,370 7,878,279 180/ N 423 SEWER/WWTP UTILITY FUND 29,529,856 8,783,826 6,399,786 23,130,070 220/ p N 424 BOND RESERVE FUND 1,988,710 - - 1,988,710 00/ >, 511 EQUIPMENT RENTAL FUND 1,950,371 400,759 514,481 1,435,890 260/ 512 TECHNOLOGY RENTAL FUND 1,539,022 460,963 603,046 935,976 390/ C N 617 FIREMEN'S PENSION FUND - 34,879 - - 0°/ E t $ 147,140,570 $ 33,783,742 $ 36,070,376 $ 111,070,194 250/ r r Q 20 Packet Pg. 49 I 2.5.a I C ITY O F IDMO NDS REVENUES - GENERAL FUND 2022 Amended 5/31/2021 5/31/2022 Amount Title Budget Revenues Revenues Remaining %Re ccived TAXES: 1 REAL PERSONAL / PROPERTY TAX 2 EMSPROPERTY TAX 3 VOTED PROPERTY TAX 4 LOCAL RETAIL SALES✓USE TAX 5 5 NATURAL GAS USE TAX 6 1/10 SALES TAX LOCAL CRIM JUST 7 ELECTRIC UTILITY TAX 8 GASUTILITY TAX 9 SOLID WASTE UTILITY TAX 10 WATERUTILITY TAX 11 SEWER UTILITY TAX 12 STORMWATER UTILITY TAX 13 T.V. CABLE UTILITY TAX 14 TELEPHONE UTILITY TAX 15 PULLTABSTAX 16 AMUSEMENT GAMES 17 LEASEHOLD EXCISE TAX 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 OTR NON -BUS LIC/PERMIT S INTERGOVERNMENTAL: 32 DOJ 15-0404-0-1-754 - BULLET PROOF VEST 33 HIGH VISIBILITY ENFORCEMENT 34 CORONAVIRUS RELIEF FUND 2 35 WA STATE TRAFFIC COMM GRANT 36 WASHINGTON STATE ARTS COMMISSION 37 DOC FAC ROOFING 38 STATE GRANTS- BUDGET ONLY 39 PUD PRIVILEDGE TAX 40 TRIAL COURT IMPROVEMENT 41 CJ - POPULATION 42 CRIMINAL JUSTICE -SPECIAL PROGRAMS 43 MARIJUANA EXCISE TAX DISTRIBUTION 44 DUI - CITIES 45 FIRE INS PREMIUM TAX 46 LIQUOR EXCISE TAX 47 LIQUOR BOARD PROFITS 48 INTERLOCAL GRANTS 49 FIRST RESPONDERS FLEX FUND 50 DISCOVERY PROGRAMS TECHNOLOGY ACQ. 51 VERDANT INT ERLOCAL GRANTS $ 11,127,000 $ 5,675,538 $ 5,687,070 $ 5,439,930 510/ 4,278,000 2,236,816 2,265,940 2,012,060 530/ 500 1 27 473 501 10,000,000 3,922,140 4,483,349 5,516,651 450i 7,600 5,022 7,539 61 990i 870,000 370,858 415,496 454,504 480i 1,410,000 872,875 858,720 551,280 610i 595,000 413,190 469,966 125,034 790i 284,000 140,370 143,254 140,746 500/ 953,000 352,743 350,681 602,319 370/ 894,600 380,108 321,835 572,765 360i 471,900 230,815 253,170 218,730 540/ O 792,000 331,723 342,948 449,052 430i 523,000 218,932 208,020 314,980 400i 55,200 38,156 38,435 16,765 700i 350 143 - 350 0°i 'v 306,000 77,762 152,734 153,266 500/ 32,568,150 15,267,190 15,999,183 16,568,967 497i C I.L 250 350 100 150 400i >+ 700 - 20 680 30i 40,000 13,412 29,774 10,226 740i C 702,700 338,231 349,602 353,098 500/ M 41,000 12,806 15,062 25,938 370i cV 100,600 32,964 24,677 75,923 250/ c 384,000 82,609 199,970 184,030 520i N 250,000 100,542 102,163 147,837 41°i 63,000 35,610 41,935 21,065 670i 2 30,000 14,440 30,173 (173) 1010i v 650,600 272,543 348,456 302,144 540i C 24,000 7,821 9,386 14,614 390i Q. 55,000 29,601 39,405 15,595 720i 20,000 6,757 6,450 13,550 32°/ 2,361,850 947,684 1,197,173 1,164,677 510i v C 9,000 6,464 5,237 3,763 580i C 11,100 916 718 10,382 60/ E - 3,947 - - 00/ >+ 3,448 307 (307) 00i M - 2,000 (2,000) 00/ C - 379,270 - - 00/ z 273,000 - 273,000 00i N 210,500 - - 210,500 0°/ c 16,740 8,070 10,776 5,964 640i cN 13,070 6,757 7,142 5,928 550/ 45,600 24,120 25,386 20,214 560i 2 60,000 17,895 24,665 35,335 410i 4,500 3,335 3,587 914 800i - 42,983 56,744 (56,744) 00i E 261,500 146,188 152,556 108,944 580i v 343,200 83,909 83,190 260,010 240/ r - 27,216 - - 00i Q 1,000 - 1,000 00/ 550 - 550 00/ - 66,000 - - 00/ 1,249,760 820,517 372,308 877,452 300/ 5 2022 Local Retail Sales/Use Tax revenues are $561,209 higher than 2021 revenues. Please also see pages pages 5 & 6. 21 Packet Pg. 50 I 2.5.a I C ITY O F IDMO NDS REVENUES - GENERAL FUND 2022 Amended 5/31/2021 5/31/2022 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 CURREXPEN 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 40 TAXABLE RECREATION ACTIVITIES 41 HOLIDAY MARKET REGISTRATION FEES 42 UPTOWN EVENING MARKET FEES 43 WINTERMARKET FEES 44 BIRD FEST REGISTRATION FEES 45 INTERFUND REIMBURSEMENT -CONTRACT SVCS $ 3,000 $ 2,736 $ 2,212 $ 789 740/ 600 43 72 528 120/ 11,000 2,405 441 10,559 40/ 150 - 1 149 10/ 300 - - 300 00/ - 168 - 00/ 4,000 98 4,000 00/ 1,000 293 49 951 501 50 70 72 (22) 1440/ 100 - 100 00/ 25,000 - 25,000 00/ 600 - 600 00/ 1,000 173 51 949 501 5,000 - - 5,000 00/ 180,000 109,098 102,328 77,672 570/ 1,400 - 2,885 (1,485) 2060/ 85,000 34,942 46,468 38,532 550/ 10,000 - 2,275 7,725 230/ 30,000 - - 30,000 00/ 14,000 - 251 13,749 20/ 210,970 102,412 52,742 158,228 250/ - - 25 (25) 00/ 57,000 33,108 35,250 21,750 620/ 1,050 132 302 748 290/ 38,000 13,786 7,852 30,148 210/ 3,000 408 216 2,784 70/ 10,000 11,672 11,851 (1,851) 1190/ 3,500 1,180 220 3,280 60/ 1,007,500 465,101 238,403 769,097 240/ 2,500 1,382 1,943 557 780/ 100 - - 100 00/ 65,600 43,648 47,673 17,928 730/ 425,000 235,979 129,976 295,024 310/ 4,000 7,125 7,036 (3,036) 1760/ 500 - 110 390 220/ 3,000 1,480 3,700 (700) 1230/ 14,000 6,655 8,010 5,990 570/ 13,000 - 1,015 11,985 80/ 1,011,580 197,480 333,500 678,080 330/ 1,300 - - 1,300 00/ 5,000 880 - 5,000 00/ - - 740 (740) 00/ - 7,310 (7,310) 00/ 1,000 - - 1,000 00/ 4,011,558 1,411,560 491,040 3,520,518 120/ 7,261,358 2,684,014 1,536,019 5,725,339 21°/ t O N 2 C R C U_ s C O 2 N N 0 N A O t O O. d U C C IL z r C O z N N O N T M w C N sr t c� O r r Q 22 Packet Pg. 51 I 2.5.a I Title FINES AND PENALTIES: 1 PROOF OF VEHICLE INS PENALTY 2 TRAFFIC INFRACTION PENALTIES 3 NC TRAFFIC INFRACTION 4 CRT COST FEE CODE LEG ASSESSMENT (LGA) 5 NON -TRAFFIC INFRACTION PENALTIES 6 OTHERINFRACTIONS'04 7 PARKING INFRACTION PENALTIES 8 PARK/INDDISZONE 9 DWI PENALTIES 10 DUI - DP ACCT 11 CRIM CNV FEE DUI 12 DUI - DP FEE 13 CRIMINAL TRAFFIC MISDEMEANOR 8/03 14 CRIMINAL CONVICTION FEE CT 15 CRIM CONV FEE CT 16 OTHER NON-TRAF 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 PARKS DONATIONS 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 SIREST ITUT ION 41 CASHIERS OVERAGESSHORTAGES 42 OTHERMISC REVENUES 43 SMALL OVERPAYMENT 44 NSF FEES - PARKS & REC 45 NSF FEES - MUNICIPAL COURT 46 NSF FEES -POLICE 47 NSF FEES -DEVELOPMENT SERVICES 48 US BANK REBAT E TRANSFERS -IN: 49 TRANSFER FROM FUND 127 TO TAL GENERAL FUND REVENUE C ITY O F EDMO NDS REVENUES - GENERAL FUND 2022 Amended 5/31/2021 5/31/2022 Amount Budget Revenues Revenues Remaining %Received $ 2,000 $ 1,231 $ 673 $ 1,327 340/ 230,000 85,310 24,863 205,137 110/ 18,000 4,142 1,933 16,067 110/ 10,000 6,649 1,535 8,465 150/ 1,000 203 - 1,000 00/ 1,500 840 265 1,235 180/ 100,000 25,877 6,270 93,730 60/ 2,000 250 114 1,886 60/ 7,000 3,402 1,159 5,841 170/ 300 16 27 273 90/ 100 59 14 86 140/ 1,500 749 596 904 400/ 25,000 6,030 3,792 21,208 150/ 2,000 693 613 1,387 310/ 700 51 37 663 501 100 12 - 100 00/ 10,000 574 1,187 8,813 120/ 800 115 12 788 20/ 1,000 70 171 829 170/ 200 46 - 200 00/ 8,000 1,883 1,671 6,329 210/ 14,000 3,890 1,217 12,783 90/ 3,000 946 74 2,926 20/ 10,100 - 50 10,050 00/ 150 187 - 150 00/ 448,450 143,223 46,271 4029179 10°/ 270,390 139,409 98,440 171,950 360/ 13,340 3,600 2,920 10,420 220/ 10,180 2,792 2,369 7,811 230/ 153,000 17,079 44,333 108,667 290/ 2,100 - - 2,100 00/ 205,000 80,527 85,929 119,071 420/ 2,500 - 239 2,261 100/ 3,500 - 2,300 1,200 660/ 1,500 350 370 1,130 250/ 5,000 3,503 249 4,751 50/ 300 - 76 224 250/ 3,800 3,340 1,288 2,512 340/ 2,000 - - 2,000 00/ 2,000 102 - 2,000 00/ 200 40 30 170 150/ - 19 100 (100) 00/ 41,180 4,322 808 40,372 20/ 100 38 26 74 260/ 100 30 30 70 300/ 150 - - 150 00/ - 30 - - 00/ - - 60 (60) 00/ 8,500 4,966 3,896 4,604 460/ 724,840 260,146 243,462 481,378 340/ 26,300 - 26,300 00/ 26,300 - - 26,300 00/ $ 44,640,708 $ 20,122,774 $ 19,394,416 $ 25,246,292 430/ t O N lY C R C LL s C O 2 N N O N A O t O O- C O C iL z C O 2 N N O N cc w C d s c� O r r Q 23 Packet Pg. 52 1 I 2.5.a I C ITY O F EDMO NDS EXPENDITURES BY FUND - DETAIL 2022 Amended 5/31/2021 5/31/2022 Amount Title Budget Expenditures Expenditures Remaining % Spent GENERAL FUND EXPENDITURES (001) 1 SALARIES AND WAGES $ 19,196,413 $ 7,049,798 $ 7,171,108 $ 12,025,305 37° 2 OVERTIME 594,080 237,408 462,889 131,191 789 3 HOLIDAY BUY BACK 294,001 1,951 8,212 285,789 39 4 BENEFITS 6,820,049 2,662,252 2,681,368 4,138,681 39° 5 UNIFORMS 119,151 30,246 31,471 87,680 26° 6 PENSION AND DISABILITY PAYMENTS 70,944 - 34,118 36,826 480/ 7 SUPPLIES 481,165 172,484 168,405 312,760 35° 8 FUEL CONSUMED - 17 - - 0°. 9 SMALL EQUIPMENT 204,019 70,647 49,557 154,462 249 10 PROFESSIONAL SERVICES 17,411,043 5,389,065 6,191,658 11,219,385 36° 11 COMMUNICATIONS 171,235 55,740 57,465 113,770 340, 12 TRAVEL 81,155 6,081 18,300 62,855 239 13 EXCISE TAXES 16,500 9,187 12,094 4,406 735 14 RENTAL/LEASE 2,091,693 632,371 838,322 1,253,371 40° 15 INSURANCE 503,161 405,121 503,160 1 1000/ 16 UTILITIES 529,462 211,763 238,995 290,467 45° 17 REPAIRS&MAINTENANCE 1,090,350 239,473 237,263 853,087 22° 18 MISCELLANEOUS 652,023 220,361 248,404 403,619 380/ 19 INTERGOVERNMENTAL PAYMENTS 50,000 50,000 50,000 - 1000/ 20 BUILDINGS - - 45,195 (45,195) 0°. 21 INTERFUND SUBSIDIES 1,385,000 - 1,385,000 09 22 MACHINERY/EQUIPMENT - 96,343 (96,343) 00/ 23 CONSTRUCTION PROJECTS 270,180 - 270,180 0° 24 GENERAL OBLIGATION BOND PRINCIPAL 55,170 55,170 00/ 25 INTEREST ON LONG-TERM EXTERNAL DEBT 4,790 4,790 09 26 DEBT ISSUE COSTS 268,788 - 268,788 0° 27 OTHER INT EREST & DEBT SERVICE COSTS 500 212 288 425 22,360,872 17,443,966 19,144,538 33,216,334 379 LEOFF-MEDICAL INS. RESERVE(009) 28 BENEFITS $ - $ 89,347 $ 78,420 $ (78,420) 0° 29 PENSION AND DISABILITY PAYMENTS 252,990 53,925 33,405 219,585 139 30 PROFESSIONAL SERVICES 7,000 - 13,704 (6,704) 196° 31 MISCELLANEOUS 500 485 15 970/ 260,490 -143272 126,014 134,476 489 HISTORIC PRESERVATION GIFTFUND (014) 32 SUPPLIES $ 100 $ $ - $ 100 0° 33 PROFESSIONAL SERVICES 200 200 09 34 MISCELLANEOUS 5,600 5,600 09 5,900 5,900 0° BUILDING MAINTENANCE FUND (016) 35 PROFESSIONAL SERVICES $ 195,000 $ $ 450 $ 194,550 09 36 REPAIR & MAINTENANCE 150,000 16,072 133,928 11° 37 MACHINERY/EQUIPMENT 90,000 552 89,448 15 38 CONSTRUCTION PROJECTS 110,000 - 110,000 09 545,000 17,074 527,926 37 MARSH RESTORATION & PRESERVATION (017) 39 PROFESSIONAL SERVICES $ - $ 16,149 $ - $ - 09 16,149 - 00, EDMONDS HOMELESSNESS RESPONSEFUND (018) 40 PROFESSIONAL SERVICES $ 200,000 $ - $ $ 200,000 09 200,000 200,000 09 DRUG ENFORCEMEINTFUND (104) 41 PROFESSIONAL SERVICES $ 45,000 $ $ $ 45,000 09 42 REPAIR/MAINT 800 800 09 45,800 45,800 0° t O CL is C R C LL s_ C O 2 N N 0 N R O C. O C O C iL z C O z N N 0 N tv C N sr t c� O r Q 24 Packet Pg. 53 I 2.5.a I C ITY O F EDMO NDS EXPENDITURES BY FUND - DETAIL 2022 Amended 5/31/2021 5/31/2022 Amount Title Budget Expenditures Expenditures Remaining %Spent STREErFUND (111) l SALARIES AND WAGES $ 749,110 $ 309,006 $ 290,997 $ 458,113 390/ 2 OVERTIME 38,400 17,419 13,596 24,804 3 5 $ 3 BENEFIT S 347,919 152,118 142,682 205,237 4 1 $ 4 UNIFORMS 6,000 5,432 3,912 2,088 65° 5 SUPPLIES 263,000 82,801 47,993 215,007 189 6 SMALL EQUIPMENT 20,000 770 985 19,015 59 7 PROFESSIONAL SERVICES 23,210 4,378 9,905 13,305 430. 8 COMMUNICATIONS 4,500 2,391 2,426 2,074 549 9 TRAVEL 1,000 - - 1,000 09 10 RENTAL/LEASE 290,150 102,337 120,178 169,972 41°, 11 INSURANCE 184,111 148,533 184,111 0 100° 12 UTILITIES 273,730 99,443 88,863 184,867 329 13 REPAIRS & MAINTENANCE 72,000 9,065 18,073 53,927 250/ 14 MISCELLANEOUS 8,000 10,417 10,891 (2,891) 1360. 15 MACHINERY/EQUIPMENT 30,000 - - 30,000 0° 16 GENERAL OBLIGATION BOND PRINCIPAL 4,270 4,270 09 17INTEREST 380 380 09 $ 2,315,780 $ 944,110 $ 934,609 $ 1,381,171 40° COMBINED STREEI'CONST/IMPROVE(112) 18 PROFESSIONAL SERVICES $ 3,159,560 $ 435,017 $ 203,066 $ 2,956,494 65 19 REPAIR & MAINTENANCE 1,508,270 - 21,729 1,486,541 15 20 INTERFUND SUBSIDIES 108,975 - - 108,975 09 21 LAND - (842) 36,264 (36,264) 00/ 22 CONSTRUCTION PROJECTS 8,018,521 211,005 270,868 7,747,653 30/ 23 INTERGOVERNMENTAL LOANS 72,220 72,201 72,201 19 100° 24INTEREST 1,250 1,591 1,230 20 9M $ 12,868,796 $ 718,973 $ 605,359 $ 12,263,437 501 MUNICIPAL ARTS ACQUIS. FUND (117) 25 SUPPLIES $ 4,700 $ 265 $ 548 $ 4,152 120/ 26 SMALL EQUIPMENT 1,700 - - 1,700 09 27 PROFESSIONAL SERVICES 180,000 11,922 15,328 164,672 90/ 28 TRAVEL 80 - - 80 0° 29 RENTAL/LEASE 2,000 2,000 09 30 REPAIRS & MAINTENANCE 300 - - 300 00/ 31 MISCELLANEOUS 6,600 912 1,064 5,536 16° $ 195,380 $ 13,098 $ 16,940 $ 178,440 90i HO TEL/MO TEL TAX REVENUE FUND (120) 32 PROFESSIONAL SERVICES $ 95,900 $ 16,876 $ 19,714 $ 76,186 21° 33 MISCELLANEOUS 1,000 - - 1,000 0° 34 INTERFUND SUBSIDIES 4,000 - - 4,000 00/ $ 100,900 $ 16,876 $ 19,714 $ 81,186 200/ EMPLOYEEPARKING PERMIT FUND (121) 35 SUPPLIES $ 1,790 $ - $ - $ 1,790 09 36 PROFESSIONAL SERVICES 25,090 25,090 09 $ 26,880 $ $ $ 26,880 0°. YOUTH SCHOLARSHIP FUND (122) 37 MISCELLANEOUS $ 3,000 $ $ $ 3,000 09 $ 3,000 $ $ $ 3,000 09 TOURISM PROMOTIONAL FUND/ARTS (123) 38 PROFESSIONAL SERVICES $ 28,200 $ $ 533 $ 27,667 20i $ 28,200 $ $ 533 $ 27,667 20i O N is C R C LL 21 s_ C O 2 N N 0 N A O O O. d w <0 C C iL s C O a N N 0 N T M 2 w C N E t U O r r Q 25 Packet Pg. 54 I 2.5.a I CITY OF EDMO NDS EXPENDITURES BY FUND - DETAIL 2022 Amended 5/31/2021 5/31/2022 Amount Title Budget Expenditures Expenditures Remaining %Spent REAL ES TATE EXC IS E TAX 2 (125) 1 SUPPLIES $ 21,000 $ 26,431 $ 11,221 $ 9,779 53° 2 PROFESSIONAL SERVICES 469,320 38,094 90,527 378,793 19$ 3 REPAIRS & MAINTENANCE 668,258 12,046 56,569 611,689 8$ 4 INTERFUND SUBSIDIES 2,534 - - 2,534 00/ 5 CONSTRUCTION PROJECTS 3,428,576 41,495 484,788 2,943,788 14° $ 4,589,688 $ 118,066 $ 643,105 $ 3,946,583 14$ REAL ESTATE EXCISE TAXI (126) 6 PROFESSIONAL SERVICES 7 REPAIRS & MAINTENANCE 8 INTERFUND SUBSIDIES 9 CONSTRUCTION PROJECTS 10 GENERAL OBLIGATION BONDS 11 INTEREST 12 OTHER INTEREST & DEBT SERVICE COSTS GIFTS CATALOG FUND (127) 13 SUPPLIES 14 PROFESSIONAL SERVICES 15 MISCELLANEOUS 16 INTERFUND SUBSIDIES C KWEIERY MAINTENANC UIMPRO VE VIENT (130) 17 SALARIES AND WAGES 18 OVERTIME 19 BENEFIT S 20 UNIFORMS 21 SUPPLIES 22 SUPPLIES PURCHASED FOR INVENTORY/RESALE 23 PROFESSIONAL SERVICES 24 COMMUNICATIONS 25 TRAVEL 26 RENTAL/LEASE 27 UTILITIES 28 REPAIRS & MAINTENANCE 29 MISCELLANEOUS PARKS TRUST FUND (136) 30 PROFESSIONAL SERVICES CEIMIEIERY MAINTENANCE TRUST FUND (137) 31 SMALL EQUIPMENT SISTER CITY COMMISSION (138) 32 SUPPLIES 33 TRAVEL 34 MISCELLANEOUS BUSINESS IMPROVEMEVTDISTRICTFUND (140) 35 SUPPLIES 36 PROFESSIONAL SERVICES 37 MISCELLANEOUS EDMONDS RESCUEPLAN FUND (142) 38 PROFESSIONAL SERVICES TREE FUND (143) 39 SUPPLIES 40 PROFESSIONAL SERVICES 41 LAND 2012 LTGO DEBTSERVIC FUND (231) 42 GENERAL OBLIGATION BOND 43 INTEREST $ 673,827 $ 140,621 $ 23,581 $ 650,246 3° 878,353 14,138 13,266 865,087 2$ 144,970 - - 144,970 0° 526,057 180,242 97,473 428,584 19° 149,820 - - 149,820 0° 110,640 - 110,640 0° - - 380 (380) 0O� $ 2,483,667 $ 335,001 $ 134,700 $ 2,348,967 5° $ 45,000 $ 10,981 $ 4,334 $ 40,666 109 6,500 - - 6,500 00/ 600 600 0° 26,300 - - 26,300 09 $ 78,400 $ 10,981 $ 4,334 $ 74,066 60 $ 119,837 $ 37,641 $ 39,143 $ 80,694 330 3,500 249 492 3,008 149 41,069 16,276 16,016 25,053 390. 1,000 - - 1,000 0° 7,000 289 410 6,590 65 20,000 13,501 9,933 10,067 505 4,200 800 1,150 3,050 27° 1,700 701 716 984 420, 500 - - 500 0° 11,690 6,938 4,890 6,800 420, 5,565 1,671 1,876 3,689 345 500 19,211 - 500 09 4,000 2,567 3,868 132 979 $ 220,561 $ 99,844 $ 78,494 $ 142,067 36° $ 50,000 $ $ 2,540 $ 47,460 59 $ 50,000 $ $ 2,540 $ 47,460 5° $ 25,000 $ $ $ 25,000 09 $ 25,000 $ $ $ 25,000 09 $ 1,500 $ $ $ 1,500 00, 4,500 4,500 0° 5,900 70 5,830 1° $ 11,900 $ $ 70 $ 11,830 1° $ 4,050 $ 273 $ 466 $ 3,584 11O 77,535 18,903 20,190 57,345 26° 6,095 974 222 5,873 49 87,680 S 20,149 20,878 66,802 247 $ 6,077,492 $ - $ 380,776 $ 5,696,716 6° $ 6,077,492 380,776 5,696,716 60i $ 1,000 $ $ $ 1,000 0° 14,800 14,800 0O 199,000 199,000 09 214,800 214,800 00/ $ 550,000 $ $ $ 550,000 0$ 61,370 61,370 09 $ 611,370 $ $ $ 611,370 0° O N 2 C R C LL z C O 2 N N 0 N R O C. to <0 C C iL z C O z N N 0 N c0 C d t t� r w Q 26 Packet Pg. 55 I 2.5.a I C ITY O F EDMO NDS EXPENDITURES BY FUND - DETAIL 2022 Amended 5/31/2021 5/31/2022 Amount Title Budget Expenditures Expenditures Remaining % Spent PARKS CONSTRUCTION FUND (332) 1 PROFESSIONAL SERVICES $ 95,832 $ 88,129 $ 170,170 $ (74,338) 1780 2 INTERFUND SUBSIDIES 63,000 - 62,656 344 99° 3 CONSTRUCTION PROJECTS 7,357,188 85,838 2,090,315 5,266,873 289 4 DEBT ISSUE COSTS 98,398 - - 98,398 0° $ 7,614,418 $ 173,967 $ 2,323,141 $ 5,291,277 319 WATER FUND (421) 5 SALARIES AND WAGES 6 OVERTIME 7 BENEFIT S 8 UNIFORMS 9 SUPPLIES 10 WATER PURCHASED FOR RESALE 11 SUPPLIES PURCHASED FOR INVENTORY/RESALE 12 SMALL EQUIPMENT 13 PROFESSIONAL SERVICES 14 COMMUNICATIONS 15 TRAVEL 16 EXCISE TAXES 17 RENTAL/LEASE 18INSURANCE 19 UTILITIES 20 REPAIRS & MAINTENANCE 21 MISCELLANEOUS 22 INTERFUND SUBSIDIES 23 MACHINERY/EQUIPMENT 24 CONSTRUCTION PROJECTS 25 GENERAL OBLIGATION BONDS 26 REVENUE BONDS 27 INTERGOVERNMENTAL LOANS 28 INTEREST 29 OTHER INTEREST & DEBT SERVICE COSTS STORM FUND (422) 30 SALARIES AND WAGES 31 OVERTIME 32 BENEFIT S 33 UNIFORMS 34 SUPPLIES 35 SMALL EQUIPMENT 36 PROFESSIONAL SERVICES 37 COMMUNICATIONS 38 TRAVEL 39 EXCISE TAXES 40 RENTAL/LEASE 41 INSURANCE 42 UTILITES 43 REPAIR & MAINTENANCE 44 MISCELLANEOUS 45 INTERFUND SUBSIDIES 46 CONSTRUCTION PROJECTS 47 GENERAL OBLIGATION BONDS 48 REVENUE BONDS 49 INTERGOVERNMENTAL LOANS 50 INTEREST 51 OTHER INT EREST & DEBT SERVICE COSTS $ 842,096 $ 279,505 $ 318,564 $ 523,532 380. 24,000 7,476 6,449 17,551 270/ 330,100 119,453 133,792 196,309 41°, 4,000 2,691 2,189 1,811 559 150,000 35,444 56,039 93,961 370. 2,170,000 404,550 535,745 1,634,255 259 170,000 83,879 72,908 97,092 43° O 11,000 3,917 2,527 8,473 239 y 2,237,439 502,107 279,744 1,957,695 13° 30,000 11,346 13,234 16,766 44° 200 - - 200 0° 1,649,700 533,294 528,176 1,121,524 32, 152,590 51,147 62,765 89,825 41° S 122,359 98,196 122,359 (0) 1000, M 35,000 12,746 13,870 21,130 40° 1 176,130 11,030 11,863 164,267 79 -,E 123,600 78,367 84,834 38,766 69° C 645,370 - - 645,370 09 M 10,000 - - 10,000 O° cm 1,998,334 7,513 87,212 1,911,122 49, C 2,870 - - 2,870 05 N 399,780 - - 399,780 00. 25,840 25,839 25,839 1 100° 180,580 517 388 180,192 00. " 378 (378) 00i $ 11,490,988 $ 2,269,017 $ 2,358,873 $ 9,132,115 210 CL O w $ 734,284 $ 293,430 $ 323,817 $ 410,467 44° 26,000 13,629 9,276 16,724 360 2 294,767 129,324 133,632 161,135 45° r- 6,500 4,555 5,543 957 859 46,000 20,636 25,327 20,674 55°LL 4,000 304 985 3,015 255 3,481,263 646,874 334,006 3,147,257 10° s 3,200 2,078 2,087 1,113 659 C 4,300 150 - 4,300 0° 0 470,100 267,737 293,490 176,610 620/ 267,150 110,071 109,858 157,292 N 41° N 82,335 66,228 82,335 (0) 1009 N 10,500 6,541 7,120 3,380 68° 67,130 19,187 11,302 55,828 179 232,300 113,101 88,269 144,031 3 M 297,787 - - 297,787 00/ 3,137,333 25,974 281,617 2,855,716 99 d 104,540 - - 104,540 0°. s 195,390 - - 195,390 09 t� 53,590 53,576 32,063 21,528 600z w 101,180 6,450 481 100,699 09 Q - - 165 (165) 00. $ 9,619,649 $ 1,779,846 $ 1,741,370 $ 7,878,279 180/ 27 Packet Pg. 56 I 2.5.a I CITY OF EDMO NDS EXPENDITURES BY FUND - DETAIL 2022 Amended 5/31/2021 5/31/2022 Amount Title Budget Expenditures Expenditures Remaining %Spent SEWER FUND (423) 1 SALARIES AND WAGES $ 2,090,461 $ 738,775 $ 752,725 $ 1,337,736 36° 2 OVERTIME 95,000 55,459 59,197 35,803 62° 3 BENEFITS 847,408 326,266 300,600 546,808 35° 4 UNIFORMS 9,500 7,806 7,197 2,303 76° 5 SUPPLIES 421,000 181,030 131,870 289,130 31° 6 FUEL CONSUMED 60,000 34,804 - 60,000 00/ 7 SUPPLIES PURCHASED FOR INV OR RESALE 4,000 - - 4,000 00/ 8 SMALL EQUIPMENT 35,000 72,416 95,443 (60,443) 2739 9 PROFESSIONAL SERVICES 2,315,884 1,475,846 923,642 1,392,242 400z 10 COMMUNICATIONS 43,000 16,111 19,269 23,731 450 11 TRAVEL 5,000 1,793 - 5,000 09 12 EXCISE TAXES 978,000 459,635 412,890 565,110 429 13 RENTAL/LEASE 317,410 162,475 134,401 183,009 425 14 INSURANCE 202,407 162,851 203,936 (1,529) 101° 15 UTILITIES 1,532,060 537,547 1,068,598 463,462 70° 16 REPAIR & MAINTENANCE 790,630 78,744 392,452 398,178 50° 17 MISCELLANEOUS 126,350 - 68,126 58,224 54° 18 MACHINERY/EQUIPMENT - 61,364 98,103 (98,103) 0° 19 INTERFUND SUBSIDIES 6,388,519 1,627,061 - 6,388,519 00/ 20 CONSTRUCTION PROJECTS 12,520,297 2,615,898 1,564,772 10,955,525 129 21 GENERAL OBLIGATION BONDS 126,500 - - 126,500 05 22 REVENUE BONDS 89,840 - - 89,840 09 23 INTERGOVERNMENTAL LOANS 174,610 158,667 159,017 15,593 919 24INTEREST 356,980 5,506 4,589 352,391 19 25 DEBT ISSUE COSTS - 1,518 - - 09 26 OTHER INTEREST & DEBT SERVICE COSTS 2,252 2,959 (2,959) 0° $ 29,529,856 $ 8,783,826 $ 6,399,786 $ 23,130,070 27 BOND RESERVE FUND (424) 27 REVENUE BONDS $ 810,010 $ - $ - $ 810,010 M 28INTEREST 1,178,700 - 1,178,700 00/ $ 1,988,710 $ - $ $ 1,988,710 09 O N C R C I.L z C O 2 N N O N W O Q d <0 C C IL z r C O a N N O N fC C N E t C� r r Q 28 Packet Pg. 57 I 2.5.a I CITY OF EDMO NDS EXPENDITURES BY FUND - DETAIL Title 2022 Amended Budget 5/31/2021 Expenditures 5/31/2022 Expenditures Amount Remaining %Spent EQUIPMENT RENTAL FUND (511) 1 SALARIES AND WAGES $ 275,712 $ 114,037 $ 124,683 $ 151,029 450 2 OVERTIME 2,000 1,573 222 1,778 110/ 3 BENEFITS 112,077 48,111 48,014 64,063 430/ 4 UNIFORMS 1,500 969 785 715 520/ 5 SUPPLIES 120,000 22,912 55,588 64,412 469 6 FUEL CONSUMED 1,000 - - 1,000 00/ 7 SUPPLIES PURCHASED FOR INVENTORY/RESALE 268,000 64,789 173,973 94,027 65°. 8 SMALL EQUIPMENT 58,000 5,979 2,072 55,928 40/ 9 PROFESSIONAL SERVICES 46,750 530 597 46,153 1° 10 COMMUNICATIONS 3,000 877 864 2,136 29° 11 TRAVEL 1,000 - - 1,000 05 12 RENTAL/LEASE 11,160 5,164 4,311 6,849 39° 13 INSURANCE 49,172 39,334 51,903 (2,731) 1069 14 UTILITIES 14,000 8,234 9,675 4,325 690/ 15 REPAIRS & MAINTENANCE 60,000 8,525 14,102 45,898 249 16 MISCELLANEOUS 12,000 6,953 1,733 10,267 140/ 17 MACHINERY/EQUIPMENT 915,000 72,772 25,960 889,040 39 $ 1,950,371 $ 400,759 $ 514,481 $ 1,435,890 260/ TECHNOLOGY RENTAL FUND (512) 18 SALARIES AND WAGES $ 442,074 $ 129,943 $ 111,086 $ 330,988 250/ 19 OVERTIME 2,000 1,314 - 2,000 00/ 20 BENEFITS 159,538 43,581 43,470 116,068 279 21 SUPPLIES 5,000 2,571 4,036 964 81°z 22 SMALL EQUIPMENT 357,900 10,575 21,731 336,170 6° 23 PROFESSIONAL SERVICES 61,860 17,652 6,359 55,501 10° 24 COMMUNICATIONS 58,770 21,633 20,362 38,408 35° 25 TRAVEL 1,500 - - 1,500 00/ 26 RENTAL/LEASE 7,460 1,833 1,858 5,602 259 27 REPAIRS&MAINTENANCE 381,920 230,799 393,720 (11,800) 1039 28 MISCELLANEOUS 5,000 1,061 424 4,576 89 29 MACHINERY/EQUIPMENT 56,000 - - 56,000 09 $ 1,539,022 $ 460,963 $ 603,046 $ 935,976 399 FIREMAN'S PENSION FUND (617) 30 BENEFIT S $ - $ 12,911 $ - $ - 00/ 31 PENSION AND DISABILITY PAYMENTS 21,968 - 0° $ - $ 34,879 $ - $ - 0° TO TAL EXPENDITURE ALL FUNDS $ 147,140,570 $ 33,783,742 $ 36,070,376 $ 111,070,194 25° O N is C R C LL 21 s_ C O 2 N N O N A O O O- LL C R C iL z r C O a N N O N fC C N E t U M r r Q 29 Packet Pg. 58 CITY OF EDMO NDS EXPENDITURES - GENERAL FUND - BY DEPARTMENT IN SUMMARY 2022 Amended 5/31/2021 5/31/2022 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 SATELLITE OFFICE COMMUNITY SERVICESIECONOMIC DEV DEVELOPMENT SERVICES HUMAN SERVICES PROGRAM PARKS& RECREATION PUBLIC WORKS FACILITIES MAINTENANCE Title $ 497,900 $ 137,169 $ 129,439 $ 368,461 26% 443,913 138,910 148,671 295,242 33% 824,831 319,298 334,902 489,929 41% 1,368,755 445,221 482,322 886,433 35% - 328,247 - - 0% 2,156,911 490,038 901,287 1,255,624 42% 971,780 352,348 388,315 583,465 40% Q. 15,574,121 5,278,401 6,003,725 9,570,396 39% N 13,375,470 4,751,092 5,133,192 8,242,278 3870 'V C 166,576 - 37,314 129,262 22% C 719,388 198,730 216,588 502,800 30% L 3,791,859 1,185,423 1,419,912 2,371,947 37% 2 C 459,109 23,568 39,490 419,619 9% 0 5,125,535 1,604,251 1,709,327 3,416,208 33% N 0 3,459,449 1,334,684 1,258,052 2,201,397 36% 3,425,275 856,587 942,003 2,483,272 28% to $ 52,360,872 $ 17,443,966 $ 19,144,538 $ 33,216,334 37%+ O C. O C ITY O F EDMO NDS v C EXPENDITURES - UTILITY- BY FUND IN SUMMARY E IL 2022 Amended 5/31/2021 5/31/2022 Amount 2' Budget Expenditures Expenditures Remaining %Spent z WATER UTILITY FUND $ 11,490,988 $ 2,269,017 $ 2,358,873 $ 9,132,115 O 21% E STORM UTILITY FUND 9,619,649 1,779,846 1,741,370 7,878,279 N 18% p SEWER/WWTP UTILITY FUND 29,529,856 8,783,826 6,399,786 23,130,070 N 22% >, BOND RESERVE FUND 1,988,710 - - 1,988,710 0% $ 52,629,203 $ 12,832,689 $ 10,500,030 $ 42,129,173 20% N E t c� O r r Q 30 Packet Pg. 59 I 2.5.a I CITY OF EDMO NDS EXPENDITURES - GENERAL FUND - BY DEPARTMENT IN DETAIL Title 2022 Amended Budget 5/31/2021 Expenditures 5/31/2022 Expenditures Amount Remaining %Spent C ITY C O UNC IL SALARIES AND WAGES $ 204,132 $ 83,172 $ 73,008 $ 131,124 36% BENEFITS 121,868 43,547 38,986 82,882 32% SUPPLIES 2,000 1,657 1,006 994 50% SERVICES 169,900 8,794 16,439 153,461 10% $ 497,900 $ 137,169 $ 129,439 $ 368,461 26% O FFIC E O F MAYO R SALARIES AND WAGES $ 232,296 $ 95,623 $ 103,440 $ 128,856 45% BENEFITS 81,787 35,211 35,811 45,976 44% SUPPLIES 1,500 246 1,555 (55) 104% SERVICES 128,330 7,830 7,865 120,465 6% $ 443,913 $ 138,910 $ 148,671 $ 295,242 33% p HUMAN RES O URC ES G' N SALARIES AND WAGES $ 398,299 $ 178,353 $ 194,660 $ 203,639 49% BENEFITS 142,526 66,721 67,416 75,110 47% cC SUPPLIES 13,600 896 701 12,899 5% SERVICES 270,406 73,328 72,125 198,281 27% ca $ 824,831 $ 319,298 $ 334,902 $ 489,929 41% LL MUNIC IPAL C O URT >, SALARIES AND WAGES $ 910,606 $ 283,069 $ 315,526 $ 595,080 35% z BENEFITS 217,654 94,471 93,801 123,853 43% C SUPPLIES 11,600 3,065 4,714 6,886 41% C SERVICES 228,895 64,615 68,281 160,614 30% N $ 1,368,755 $ 445,221 $ 482,322 $ 886,433 35% C CITY CLERK N SALARIES AND WAGES $ $ 166,661 $ $ 0% M BENEFITS 67,480 0% SUPPLIES 530 0%' SERVICES 93,577 0% C0. $ - $ 328,247 $ $ - 0% ADMINIS TRATIVE S ERVIC ES SALARIES AND WAGES $ 1,301,073 $ 309,094 $ 557,511 $ 743,562 43% 'tt BENEFITS 413,858 101,366 180,965 232,893 44% SUPPLIES 13,000 2,038 5,268 7,732 41% SERVICES 428,980 77,540 157,541 271,439 37% LL $ 2,156,911 $ 490,038 $ 901,287 $ 1,255,624 42% t C ITY ATTO RNEY C SERVICES $ 971,780 $ 352,348 $ 388,315 $ 583,465 40% 0 $ 971,780 $ 352,348 $ 388,315 $ 583,465 40% N NON -DEPARTMENTAL N SALARIES AND WAGES $ 101,750 $ - $ - $ 101,750 0% N BENEFITS 145,504 24,849 53,452 92,052 37% SUPPLIES 5,000 1,152 - 5,000 0% SERVICES 13,557,619 5,202,399 5,900,062 7,657,557 44% INTERFUND SUBSIDIES 1,435,000 50,000 50,000 1,385,000 3% N DEBT SERVICE - PRINCIPAL 55,170 - - 55,170 0% DEBT SERVICE - INTEREST 274,078 - 212 273,866 0% V $ 15,574,121 $ 5,278,401 $ 6,003,725 $ 9,570,396 39% r PO LIC E S ERVIC ES w Q SALARIES AND WAGES $ 8,723,512 $ 3,167,922 $ 3,281,239 $ 5,442,273 38% BENEFITS 2,994,876 1,119,716 1,160,454 1,834,422 39% SUPPLIES 281,569 113,055 81,278 200,291 29% SERVICES 1,375,513 350,398 513,878 861,635 37% MACHINERY/EQUIPMENT 96,343 (96,343) 0% $ 13,375,470 $ 4,751,092 $ 5,133,192 $ 8,242,278 38% SATELLITE O FFIC E SALARIES AND WAGES $ 25,000 $ - $ - $ 25,000 0% BENEFIT S 5,000 - 5,000 0% SUPPLIES 12,000 11,057 943 92% SERVICES 124,576 26,257 98,319 21% $ 166,576 $ $ 37,314 $ 129,262 22% 31 Packet Pg. 60 I 2.5.a I CITY OF EDMO NDS EXPENDITURES - GENERAL FUND - BY DEPARTMENT IN DETAIL 2022 Amended 5/31/2021 5/31/2022 Amount Title Budget Expenditures Expenditures Remaining % Spent COMMUNITY SERVICES/ECON DEV. SALARIES AND WAGES $ 365,627 $ 121,109 $ 82,411 $ 283,216 23% BENEFITS 111,361 36,570 26,776 84,585 24% SUPPLIES 4,075 ill 269 3,806 7% SERVICES 238,325 40,941 107,133 131,192 45% $ 719,388 $ 198,730 $ 216,588 $ 502,800 30% DEVELOPMENT SERVICES /PLANNING SALARIES AND WAGES $ 1,978,832 $ 736,032 $ 858,176 $ 1,120,656 43% BENEFITS 681,706 268,969 295,708 385,998 43% SUPPLIES 19,400 3,024 2,993 16,407 15% SERVICES 1,111,921 177,398 263,035 848,886 24% MACHINERY/EQUIPMENT 0% $ 3,791,859 $ 1,185,423 $ 1,419,912 $ 2,371,947 37% HUMAN SERVICES PROGRAM SALARIES AND WAGES $ 101,496 $ 19,015 $ 25,307 $ 76,189 25% BENEFITS 29,113 4,352 5,024 24,089 17% SUPPLIES 15,000 - 442 14,558 3 % SERVICES 313,500 201 8,717 304,783 3% 459,109 23,568 39,490 419,619 9% PARKS & REC REATIO N SALARIES AND WAGES $ 2,627,863 $ 930,633 $ 968,866 $ 1,658,997 37% BENEFITS 865,945 343,355 334,040 531,905 39% SUPPLIES 166,640 60,415 72,169 94,471 43% SERVICES 1,465,087 269,848 334,252 1,130,835 23% $ 5,125,535 $ 1,604,251 $ 1,709,327 $ 3,416,208 33% PUBLIC WORKS ADMINISTRATION SALARIES AND WAGES $ 387,424 $ 124,742 $ 54,659 $ 332,765 14% BENEFITS 126,689 44,170 26,359 100,330 21% SUPPLIES 9,600 6,863 1,733 7,867 18% SERVICES 90,400 36,685 34,487 55,913 38% $ 614,113 $ 212,461 $ 117,239 $ 496,874 19% FACILITIES MAINTENANCE SALARIES AND WAGES 860,456 339,698 358,167 502,289 42% BENEFITS 369,679 146,470 143,049 226,630 39% SUPPLIES 128,000 49,301 34,777 93,223 27% SERVICES 1,796,960 321,119 360,816 1,436,144 20% MACHINERY/EQUIPMENT 270,180 45,195 224,986 17% $ 3,425,275 $ 856,587 $ 942,003 $ 2,483,272 28% ENGINEERING SALARIES AND WAGES $ 1,866,128 $ 734,034 $ 769,240 $ 1,096,888 41% BENEFITS 702,578 295,252 285,116 417,462 41% SUPPLIES 2,200 795 - 2,200 0% SERVICES 274,430 92,143 86,457 187,973 32% $ 2,845,336 $ 1,122,224 $ 1,140,813 $ 1,704,523 40% TOTAL GENERAL FUND EXPENDITURES $ 52,360,872 $ 17,443,966 $ 19,144,538 $ 33,216,334 37% GENERAL FUND OVERVIEW O N is C R C LL z C O 2 N N O N R O M d oc <0 C O C iL s r C O z N N O N O C N 1= t c� O r r Q Packet Pg. 61 2.5.a BALANCES CHANGE IN FUND BALANCES GENERAL FUND ---- ACTUAL ---- ---- ACTUAL ---- & SUBFUNDS 5/31/2022 5/31/2022 Q1 YTD Fund Balance Cash Balance 001-General Fund * $ 16,181,227 $ 8,761,345 $ (4,571,033) $ 249,878 009-Leoff-Medical Ins. Reserve 129,204 129,204 (88,086) (126,014 011-Risk Management Reserve Fund 25,000 25,000 - - 012-Contingency Reserve Fund 1,782,150 1,782,150 - - 014-Historic Preservation Gift Fund 16,422 16,421 - - 016-Building Maintenance 4,396,947 4,396,947 (1,263) (3,053 0 a 017 - Marsh Restoration & Preservation 848,617 848,616 - - Total General Fund & Subfunds $ 23,379,567 $ 15,959,684 $ (4,660,382) $ 120,811 c c� c *$8,067,160 of the fund balance in Fund 001 added to the $1,782,150 balance in Fund 012, represent the required L 20% operating reserve. r c 0 There are no interfund loans outstanding at this time. a N N O N W GOVERNMENTAL FUNDS OVERVIEW ° U BALANCES CHANGE IN FUND BALANCES u_ 21 GOVERNMENTAL ---- ACTUAL ---- ---- ACTUAL ---- r_ FUNDS 5/31/2022 5/31/2022 Q1 YTD 0 Fund Balance Cash Balance N 0 N General Fund & Subfunds $ 23,379,567 $ 15,959,684 $ (4,660,382) $ 120,811 0 Special Revenue 19,352,725 18,056,261 669,865 974,003 Debt Service 30,871 30,871 - 30,871 a� Capital Projects 2,601,666 3,097,199 (822,073) (1,512,197 t u Total Governmental Funds $ 45,364,829 $ 37,144,015 $ (4,812,590) $ (386,512 Q *Please note that these revenues and expenses occur within annual cycles. This Interim Report is not adjusted for accruals or those annual cycles. SPECIAL REVENUE FUNDS OVERVIEW 33 Packet Pg. 62 2.5.a BALANCES CHANGE IN FUND BALANCES GOVERNMENTAL ---- ACTUAL ---- ---- ACTUAL ---- SPECIAL REVENUE 5/31/2022 5/31/2022 Q1 YTD Fund Balance Cash Balance 104 - Drug Enforcement Fund $ 75,904 $ 76,404 $ 578 $ 729 1 1 1 - Street Fund 565,967 428,382 (290,638) (385,198 112- Combined Street Const/Improve 2,877,394 1,901,110 671,892 638,947 117 - Municipal Arts Acquis. Fund 716,215 719,677 64,290 67,337 120 - Hotel/Motel Tax Revenue Fund 86,574 73,337 11,410 15,460 121 - Employee Parking Permit Fund 88,193 88,587 8,246 11,669 122 -Youth Scholarship Fund 14,398 14,471 110 139 p 123 -Tourism Promotional Fund/Arts 107,860 103,793 7,199 11,888 W 125 - Real Estate Tax 2 4,221,929 4,220,336 4,384 168,514 W 126 - Real Estate Excise Tax 1 ' 3,984,337 3,813,251 290,145 670,998 •3 127 - Gifts Catalog Fund 372,111 373,694 63,468 70,587 130 - Cemetery Maintenance/Improvement 272,622 274,747 6,013 6,416 LL 136 - Parks Trust Fund 167,682 168,549 1,294 (908 >, 137 - Cemetery Maintenance Trust Fund 1,126,971 1,132,668 14,031 19,896 r 138 - Sister City Commission 15,560 15,640 119 80 0 140 -Business Improvement Disrict 62,872 62,872 26,311 33,740 N 141 -Affordable and Supportive Housing I'd 183,701 176,308 23,034 24,287 c 142-Edmonds Rescue Plan Fund 4,391,605 4,391,605 (232,175) (380,776 143 -Tree Fund 20,830 20,830 157 198 W Total Special Revenue $ 19,352,725 $ 18,056,261 $ 669,865 $ 974,003 M *$200,000 of the fund balance in Fund 126 has been reserved for Marsh Restoration Funding, as well as $500,000 for o the purchase of Open Space. ENTERPRISE FUNDS OVERVIEW U_ 21 BALANCES CHANGE IN FUND BALANCES 0 ENTERPRISE ---- ACTUAL ---- ---- ACTUAL ---- c FUNDS 5/31/2022 5/31/2022 Q1 YTD N Fund Balance Cash Balance 421 -Water Utility Fund $ 30,471,861 $ 8,149,393 $ 1,131,430 $ 1,744,693 c 422-Storm Utility Fund 16,777,183 6,655,910 841,415 1,129,805 a� E 423 - Sewer/WWTP Utility Fund 61,900,750 16,972,271 1,424,379 1,548,221 u 424 - Bond Reserve Fund 845,076 845,076 3 1,115 Q 411 -Combined Utility Operation 70,785 114,581 46,790 70,785 Total Enterprise Funds $ 110,065,655 $ 32,737,231 $ 3,444,017 $ 4,494,619 *$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. SUMMARY OVERVIEW 34 Packet Pg. 63 I 2.5.a I CITY-WIDE Governmental Funds Enterprise Funds Internal Services Fund Total City-wide Total BALANCES ---- ACTUAL ---- 5/31/2022 5/31/2022 Fund Balance Cash Balance $ 45,364,829 $ 37,144,015 $ 110,065,655 32,737,231 10,415,270 5,998,310 $ 165,845,754 $ 75,879,556 $ INTERNAL SERVICE FUNDS OVERVIEW CHANGE IN FUND BALANCES ---- ACTUAL ---- Q1 YTD (4,812,590) $ 3,444,017 (93,646) (1,462,219) $ (386,512 4,494,619 127,718 4,235,826 0 a� c LL 2, 0 M N N BALANCES CHANGE IN FUND BALANCES N INTERNAL SERVICE ---- ACTUAL ---- ---- ACTUAL ---- FUNDS I 5/31/2022 5/31/2022 Q1 YTD t 511 -Equipment Rental Fund 512 -Technology Rental Fund Total Internal Service Funds Fund Balance Cash Balance $ 9,455,834 $ 5,209,198 $ 959,436 789,112 $ 10,415,270 $ 5,998,310 1 $ 117,520 $ (211,166) (93,646) $ 0 Q. m 247,323 .v (119,605 c 127,718 M 21 t c 0 Z M 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. 64 May 2022 Financial Report July 12, 2022 N I 0 r d d E E O U m v c m c ii r c m E t Op Eb4 f0 Q Packet Pg. 65 Noteworthy items: • Page 4 & 19 — REET revenues are down $405,510 from this time last year, but only $42,632 under budget. • Page 21— Sales Tax is up $561,209 from this time last year. • Page 21— Gas Utility Tax is up $56,776 from this point in time last year (colder than usual "spring"). • Page 22 — Parks & Recreation Program Fees are up $136,020 from this point in time last year. • Page 22 — Interfund Reimbursement — Contract Services —January through May of 2022 Engineering Overhead has not yet been recorded; we are waiting on this from Engineering. January through May of 2021 was a total of $905,601. • Page 23 — Traffic Infraction Penalties is down $(60,448) from this point in time last year (vacancy in the Enforcement Officer position). OV r. D .1 Q Packet Pg. 66 Sales Tax Revenues for 5 months ended May 31 $561,000 ahead of last year, and $590,000 ahead of budget Sales and Use Tax Cumulative Monthly YID Budget Forecast Budget Forecast Act uaIs Jcnuury $ I-ebruory A/lo rch April May June July August September October November December 763,651 $ 1,704,609 2,420,254 3,074,639 3,893,081 4,672,507 5,523,403 6,439,084 7,293, 649 8,203,996 9,139,425 10,000,000 763,651 $ 940,958 715,646 6S4,384 818,442 1 l9,426 850,896 915,680 854,565 910,347 935,429 860,575 857,872 1,853,000 2,666,259 3,469,412 4,483,349 Variance 4YU 12.34% 8.71% 10.16% 12.84% 15.16% Sales and Use Tax l l .000.000 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 NLAR APR MAY UL AUCT SEP (_)(`T [_] I)EC =—"— C•urrerit Yeu —Budget Prior Yew 0 ,z LL t c 0 a N N 0 N f3 N I ti 0 m m r E E 0 U a� C Cu iic r c m E U 2 w Q Packet Pg. 67 Sales Tax Revenues for 12 months ended May 31, by Category Sales Tax Analysis By Category CUITent Period: May 2022 Year -to -Date Total $4,483,349 Autormtive Repair, Anus mes engnt & r Recreation. $29,916 Construction Trade. Health & $697,508 Personal Care, Business Services. Acconin dation. $119,935 $507364 Gasoline, $13,014 $15,095 0050- --Retail Food Stores, Clothing and $144383 Accessories, $141,889 Retail Automotive. Con><mrnications, Misc Retail. $1.081.027 $104.216 Wholesale Trade, $1 %497 Others. $73,350 Manufacturing. $52,254 Eating & Drinking. $458,502 Real Estate Excise Tax Revenues for 5 months ended May 31 Under budget by $43,000 (97.3%) Real Estate Excise Tax 1 & 2 Cumulative Budget Forecast Monthly Budget Forecast YTD Actuals ilariance % January 381,097 381,097 377,895 -0.84% February 611,562 230,465 620,392 1.44 March 952,142 340,580 793,926 -16.62% April 1,227,434 275,291 1,165,9.30 -5.01°r6 May 1,586,772 359,339 1,544,140 -2.69% June 1,961,879 375,106 July 2,368,248 406,370 August 2,810,074 441,826 ,September 3,256,638 446,564 October 3,66C,486 403,848 November 4,056,561 396,075 December 4,40C,000 343,439 5, 50 0.000 5,000.000 4.500.000 4,000_000 3,500,000 3,000.000 2, 500.000 2,000._000 1, 500.000 1,000_000 500.000 0 JANT Real Estate Excise Tax 1 & FEB M_-�R APR MAY JUN JUL ALTG 5EP OC'T NOV DEC --"wm*C iuTent Year -Budget Pnor Year 0 ,z i_ c 0 a N N 0 N f3 N ti I 0 r m m r E 0 U cu iic r c 0 E U 2 w r Q Packet Pg. 69 1 Preliminary results are in for last year: The General Fund's ending fund balance at 12/31/2021 is $15,931,353, the City's largest ever. See attached P&L. Ending Fund Balance - General Fund $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 2015 2016 2017 2018 2019 2020 2021 Op EprVQ�O -it w Packet Pg. 70 Preliminary results are in for last year: The General Fund's ending fund balance at 12/31/2021 is $15,931,353, the City's largest ever. Edmonds - General Fund, Budget and Actual for 2021 Revenues Expenses Revenues over (under) Expenses Net Transfers (Out) Net Change in Fund Balance Fund Balance, 1f 1f 2021 Fund Balance, 12/31/2021 Final Budget 42,187,229 (45,353,097) {3,165,868) (529,332) {3,695,200) 13,968,745 $ 10,173,545 Actual ResuJts $ 43,697,155 (41,365,223) 2,331,932 (269,323) 2,062,609 13,868,745 $ 15,931,354 Variance from Budget 1,509,926 3,987,874 5,497,800 260,009 5,757,809 $ 5,757,809 Per Preliminary Annual Report, NOT incl. GF Sub Funds 0 U- 0 a N N O N fC N i 0 a� r m m E E 0 U m v c ca U- c m E t U r �y of Eb4f0� Q w o Packet Pg. 71 Preliminary results are in for last year City-wide Budget compared to Actual Results Edmonds - Preliminary pity -wide Results, Budget and Actual for 2021 Revenues Expenses Revenues over (under) Expenses Fund Balance, 1/1/2021 Fund Balance, 12/31/2021 Final Budget 120,280,616 (135,815,309) (14,734,693) 13701980098 1221463AO5 Actual Results $ 124,475,732 (113,490,582) 10,985,150 13701980098 148J83i248 Variance from Budget $ 4,195,116 211524,727 2517191943 $ 2517191943 Per Preliminary December Monthly Report How budgets work is important to understand as we move into discussions of the upcoming 2023 budget. 0 0 0 LL 0 a N N 0 N N �I 0 E 0 U 0 0 S U_ 0 E w Op E04f0 Q Packet Pg. 72 With $ 16 million of fund balance in the General Fund alone, the city remains in a very strong position financially. General Fund Total and Restricted Fund Balance, and Contingency Fund Reserves per December Monthly Report $16,000,000 $14,000,000 $8,438,022 $12,000,000 $10,000,000 $8,000,000 $7,493,332 $6,000,000 $4,000,000 $1,768,863 $2,000,000 General Fund, Contingency Fund 001 Fund 012 ■ Reserved (Restricted) Fund Balance ■ Unrestricted Fund Balance This is important to know as we move into discussions of the upcoming 2023 budget. 0 LL 0 a N N O N N �I 0 a� E E 0 U a� c cu i�c c a� E L) w OF Eb4 f Q Packet Pg. 73 Thank you. E w Op Eb4 f0 Q Packet Pg. 74