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FEDRAC PKT 09-22-2015CITY OF Federal Way FINANCE/ECONOMIC DEVELOPMENT/REGIONAL AFFAIRS COMMITTEE [FEDRAC] TUESDAY — SEPTEMBER 22, 2015 FEDERAL WAY CITY HALL APPROVAL 4:30 P.M. AGENDA HYLEBOS ROOM 1. CALL TO ORDER: Elected Officials in Attendance: Staff Members in Attendance: 2. PUBLIC COMMENT: 3. COMMITTEE BUSINESS: Topic Title /Description A. APPROVAL OF SUMMARY MINUTES - AUGUST 25, 2015 B. FEDERAL WAY SHELTER COALITION PILOT PROJECT C. SCORE — AUGUST 2015 D. MONTHLY FINANCIAL REPORT - AUGUST 2015 E. VOUCHERS - AUGUST 2015 4. OTHER: Rebranding — Councilmember Duclos 5. FUTURE AGENDA ITEMS: 6. NEXT MEETING: Tuesday, October 27, 2015 @ 4:30 p.m. Page Action or Presenter # Discussion R. BUCK 2 ACTION Martin Moore 09/22 Committee 8 ACTION B. WILSON 10/06 Council Consent A. ARIWOOLA 53 DISCUSSION A. ARIWOOLA 166 ACTION 10/06 Council Consent A. ARIWOOLA 182 ACTION 10/06 Council Consent Committee Members: City Staff: Dini Duclos, Chair Ade Ariwoola, Finance Director Bob Celski Robyn Buck, Administrative Assistant Martin Moore 253 - 835 -2527 Note: Additional materials may also be distributed for review /action during the meeting. City Council Finance /Economic Development /Regional Affairs Committee Tuesday, August 25, 2015 Federal Way City Hall 4:30 p.m. Hylebos Conference Room SUMMARY MINUTES CALL TO ORDER: Committee Chair Duclos called the meeting to order at 4:30 p.m. COMMITTEE MEMBERS IN ATTENDANCE: Councilmember Duclos, Councilmember Celski, Councilmember Moore (arrived 4:47pm) COMMITTEE MEMBER EXCUSED: COUNCILMEMBERS IN ATTENDANCE: Deputy Mayor Burbidge, and Councilmember Honda. STAFF MEMBERS IN ATTENDANCE: Finance Director, Ade Ariwoola; Chief of Staff, Brian Wilson; Economic Development Director, Tim Johnson; City Attorney, Amy Jo Pearsall; Street Systems Manager, John Mulkey; Community Development Director, Michael Morales; Community Services Manager, Jeff Watson; CDBG Coordinator, Denise Catalano; Accounting Supervisor, Chase Donnelly; Administrative Assistant, Robyn Buck. OTHERS PRESENT: Historical Society Chair Diana Noble - Gulliford AGENDA APPROVAL: No changes were made to the agenda. APPROVAL OF SUMMARY MINUTES: Motion to approve the July 28, 2015 minutes as presented; motion seconded and carried 2 -0. 2 New Cingular Wireless Franchise Ordinance: Presented by Street Systems Manager, John Mulkey. Mr. Mulkey reported that Cingular Wireless would like to place wireless transmitting facilities and related appurtenances in the City owned or controlled rights -of -way. The term would be 10 years starting on the effective date of this Franchise consistent with franchises the City has granted to other utility providers. Cingular Wireless agrees to pay $1,000 to recover the actual reasonable administrative expenses incurred by the City that are directly related to the preparing and approving this Franchise. It will maintain insurance of $5 million for commercial general liability and $5 million for automobile insurance. Cingular Wireless will post a bond of $100,000. Additional bonding may be required. The Mayor recommends the committee forwards to the September 1, 2015 Council meeting for First Reading. Motion to approve and forward the New Cingular Wireless Franchise Ordinance to the September 1, 2015 consent agenda for the First Reading; motion seconded and carried 2 -0. 2014 Consolidated Annual Performance and Evaluation Report: Presented by CDBG Coordinator, Denise Catalano. Ms. Catalano reported that the 2014 Consolidated Annual Performance Evaluation Report (CAPER) is an annual report required by HUD. The CAPER is normally due 90 days after the program year, March 1, 2015. We unexpectedly had to update our consolidated plan with King County for 2015- 2019; therefore, we applied for and granted an extension by HUD. The CAPER was reviewed by the Human Services Commission at their August 17 meeting. Public comment was solicited between July 24 and August 14. We received no public comments. CAPER provides information on the resources that are available and the goals and objectives for the program year. Goals are: decent, affordable housing, suitable living environment, and furthering economic development. These goals were target by projects that fell under housing, public services, and economic development. In 2014 the City spent $410,850 in CBGB funds. Our annual entitlement was $649,054. The CAPER also shows other funds that were leveraged by our CBGB funding for $14,575,000, which is Federal, State and other local funds. Through programs such as housing repair, homeless support and intervention, we were able to help over 400 persons and households with CBGB funds in 2014. Councilmember Celski asked why we do not get emergency shelter grants or HOPWA funds. Ms. Catalano said that King County receives those funds which are then allocated by the County. We are not eligible to receive funds. Councilmember Celski asked if we have a choice to reallocate these funds as we see fit. 3 Ms. Catalano replied that it looks like we.are short on funds because of the way we draw down funds. The 4t" quarter payment of the previous year is paid in 1st quarter of next year. The amounts reflect what is actually drawn down during 2014. Councilmember Celski asked if we can shift funds if there are excess funds available. Ms. Catalano replied that we can only shift up to the 15% cap that we are allowed to spend of our entitlement for public services contracts. Community Services Manager, Jeff Watson said there is also a threshold depending upon how much money we would have allocated to public services and program administration. Councilmember Celski referred to page 56, item four, regarding the Commercial Exterior Improvement Program and asked if we received any applications. Mr. Watson said we did not. Councilmember Celski wondered if the applications are burdensome. It is not that the applications are not burdensome; it is because we did not have staff to get out and market the programs. Mr. Morales said that the other complication was that most small businesses are tenants and are not able to make the improvements. The Landlord has to be willing to do that. The environmental requirements from HUD can be onerous. CBG.B funds go to design for the fagade improvements program. We would fund the design and the building owner would fund the rest. Councilmember Duclos referred to page 60, item B, the most negative impact was because of lack of funding. Is that consistent? Ms. Catalano said that this was the case last year. Councilmember Duclos asked if we have received an increase this year. Ms. Catalano said that we actually received a decrease. Councilmember Duclos commented that she believes we are doing a good job with what we have. Motion to approve and forward the 2014 Consolidated Annual Performance and Evaluation Report to the September 1, 2015 consent agenda for approval; motion seconded and carried 2 -0. SCORE — July 2015: Mr. Ariwoola reviewed the SCORE Financial Summary for July 2015. Judges Larson and Robinson were at the August 11 meeting, as well as Chief of Staff, Brian Wilson, public defender, prosecuting attorney, and Deputy Chief Neal. Based on some of the findings, the majority of inmates are in SCORE for an extended period of time because they are on their second or third warrants. Federal Way has a lower population than other entities, but that population is staying for a longer period of time. 4 ADP is calculated by the number of days stayed multiplied by the number of inmates. We will be exploring other options in regards to alternative sentencing. We are paying more than we used to pay because our number of inmates is higher than what it used to be, not because the unit cost is higher. The cost is still cheaper than going somewhere else. Councilmember Duclos asked if there is a reason why Federal Way is consistently higher than others. Councilmember Burbidge asked why we have more people on their second or third warrant than other cities. Mr. Ariwoola responded that it is due to our population demographic compared to other cities. Mr. Morales commented it is not that our population is less likely to pay, rather less able to afford to pay fines on first offense warrants, which snowballs. Councilmember Burbidge was curious as to the number of warrants for these people and the level of offenses. City Attorney Pearsall responded that they are there because of more serious offenses such as domestic violence, and DUI with past incidents. Councilmember Duclos wanted to know what other cities are doing differently. Mr. Ariwoola said that one entity closed one of their two courts, which created a backlog for that entity. Chief Wilson said in our interdisciplinary group, there is a consensus that we do not want to jail people that are unable to pay to become the primary reason someone is in jail for an extended period of time. SCORE is now stabilizing and looking for alternatives to that. What has happened over time is that our debt service is less than Auburn and Renton because they have to transport, so they do not book as many people. This has an impact on the ratio for cost. We are looking at the value or difference between 10 days in custody or 20 days in custody. From a budget stand point, this is 50% of cost. Councilmember Celski asked what is going to be the impact for the ADP for the next budget year. The ADP impact will be an increase of about one million dollars. Mr. Ariwoola said one of the advantages for 2016 is that instead of paying for debt service that money will go toward the operation. They are using the savings they are getting from the contracted cities to pay for the debt service in 2016. Councilmember Celski referred to page 100 and asked about unbillable bookings and the cost to SCORE. Mr. Ariwoola said that, for example, if a SCORE felon has to go to King County; King County charges for processing fee. Members do not pay a processing fee to SCORE. No further action necessary. 5 MONTHLY FINANCIAL REPORT - July 2015: Mr. Ariwoola summarized the Monthly Financial Report for July 2015. Notable areas include: based on plan and forecast, the City financial operation is doing well. We exceeded 2014 revenue, but we increased spending. There are departments that will have to amend their budgets. The City does not have excess money. Councilmember Celski referred to page 120, Sales Tax Comparison by Area and commented that it looks like the Gateway Center is doing poorly. He wanted to know what exactly telecommunication in regard to this report is. Mr. Ariwoola cannot identify individual businesses; suffice to say the cell use business is down. Utility tax is down too, which is tied to that. Taxes are paid according to the phone number. For example, a person residing in Federal Way has a phone number from New York; those taxes go to New York. Tax follows sale of origin, it does not follow billing address. Councilmember Moore commented that the issue is an issue that state law makers are also discussing. Motion to approve and forward the July 2015 Monthly Financial Report to the September 1, 2015 consent agenda for approval; motion seconded and carried 3 -0. VOUCHERS -July 2015: Mr. Ariwoola commented that in response to one of the vouchers questioned by Councilmember Celski the City is paying red light ticket on the city's vehicle because as the registered owner the city is responsible but the city is in the process of identifying the employee that was driving the car to seek reimbursement from him.. We do target the employee for repayment so that the burden is not on the taxpayer, it is on the employee. Councilmember Honda asked if employees are assigned to a particular vehicle each time. Mr. Ariwoola said that some are, but not always. If it is a "pool vehicle" on a job site, it is more difficult to identify the employee who was driving the vehicle. Motion to approve and forward the Vouchers to the September 1, 2015 consent agenda for approval; motion seconded and carried 3 -0. OTHER: LTAC budget for the Historical Society: Presented by Finance Director, Ade Ariwoola. Mr. Ariwoola reported that the Council approved the original $10,000, and asked that he look for the additional $10,000. We do not have the ability to fund an additional $10,000. Chief Wilson commented that the Mayor received an anonymous donation of $10,000 for the Historical Society in lieu of the additional $10,000 that the City was hoping to provide. The intent of the donor was to place that donation in the name of Doug and Faye Clerget. That money will come through the City and then a recommendation will be made that we, as a City, allocate the money to the Historical Society to be used in a consistent manner as we would require otherwise. Historical Society Chair, Diana Noble - Gulliford asked the City to keep the Historical Society appraised as to what the Clergets would like the money to be used for. Mr. Ariwoola said the City will probably put together a contract agreement. Councilmember Duclos asked if there are any restrictions. Chief Wilson said there are no restrictions. Ms. Pearsall said that this information will be added to the current MOU. Mr. Morales is in the process of determining if there is an interest in putting together a committee to formalize the City's historical preservation efforts and seek certifiable government funding sources that can range from $10 to $30,000 which would be granted to local governments to bring in consultants to help city establish a formal historic preservation commission in addition to an advisory roll a separate Society may play. The grant monies may be used for landmark preservation opportunities and assignment of historical districts. The process takes about a year. Mr. Morales will be looking in to that in the upcoming weeks. Historical Society Chair, Diana Noble - Gulliford commented that Kent adopted their Historic Preservation Ordinance a few years ago. This has increased the marketability and value to its communities. NEXT MEETING: Tuesday, September 22, 2015 @ 4:30 pm MEETING ADJOURNED: 5:21p.m. 7 SUBJECT: FEDERAL WAY DAY SHELTER COALITION PILOT PROJECT POLICY QUESTION: Should the City grant the Federal Way Day Shelter Coalition's request for $50,000 in 2015 and $50,000 in 2016 to fund a pilot project to establish an interim day shelter to serve the homeless in Federal Way? COMMITTEE: Finance, Economic Development, and Regional Affairs MEETING DATE: September 22, 2015 CATEGORY: ® Consent ❑ Ordinance ❑ Public Hearing ❑ City Council Business ❑ Resolution ❑ Other STAFF REPORT BY: Brian Wilson, Chief of Staff DEPT Mayor's Office Attachments: Proposed Business Plan for Federal Way Day Shelter Pilot Project The Federal Way Day Shelter Coalition is requesting funding to initiate a pilot project for day shelter services for Federal Way's homeless population. This would be an interim solution, pending continuing efforts to establish a permanent regional day shelter facility. This pilot project offers the opportunity to complement services already in place, and an evaluation of a wrap- around service model to reduce homelessness. The Coalition is requesting one -time funding from the City in the amount of $50,000 in 2015 and $50,000 in 2016. Options Considered: 1. Approve the allocation of $50,000 in 2015 and $50,000 in 2016 to fund a pilot project to establish an interim day shelter in Federal Way. 2. Do not approve the allocation of $50,000 in 2015 and $50,000 in 2016 to fund a pilot project to establish an interim day shelter in Federal Way. 3. Direct staff to take alternative action MAYOR'S RECOM Mayor recommends approval of Option 1. MAYOR APPROVAL; % .f GI / DIRECTOR APPROVAL: Con tee ouncil !S Initial /Date Initial /Date , Initial /Date . CHIEF OF STAFF: . tiA�ty► S 4a (j. Conan' Con Innis ate Initi ate COMMITTEE RECOMMENDATION: I move to.forward approval of the budget allocation of $50,000 in 2015 and $50,000 in 2016 to fund a pilot project to establish an interim day shelter in Federal Way to the October 20, 2015 consent agenda for approval. Committee Chair Committee Member E:3 Committee Member PROPOSED COUNCIL MOTION: "I move approval of the budget allocation of $50,000 in 2015 and $50,000 in 2016 to fund a pilot project to establish an interim day shelter in Federal Way, " (BELOW TO BE COMPLETED BYCITYCLERKS OFFICE) COUNCIL ACTION: ❑ APPROVED COUNCIL BILL # ❑ DENIED IST reading ❑ TABLED /DEFERRED /NO ACTION Enactment reading ❑ MOVED TO SECOND READING (ordinances only) ORDINANCE # REVISED — 1/2015 RESOLUTION # Federal Way Day Shelter Pilot Project Business Plan Business Plan Forthe Final Draft August 14, 2615 Subject to Minor RwIsiorls FEDERAL WAY DAY SHELTER PILOT PROJECT Prepared by Martin Petrich, a Community Volunteer, For the Day Shelter Coalition 10 Federal Way Day Shelter Pilot Project Final Drift August 14, 2015 Business Plan Subject to Minor Revislons Table of Contents Executive Summary Page 3 Background Page 6 Services Page B Usage Page 11 Facilities Page 13 Management Page 17 Marketing Page 18 Financial Projections Page 20 Fundraising Options Page 24 Appendices Appendix A Building Diagram Page 25 Appendix B Improvements and Equipment Requirements Page 26 Appendix C Reach Out Statistics Page 29 Appendix D FW Caregiving Network Statistics Page 30 Appendix E One Night Count Statistics Page 31 Appendix F Personnel Expenses Page 40 Appendix G Operating Expenses Page 41 11 Federal Way Day Shelter Pilot Project Final Draft August 14, 2015 Business Plan Subject to Minor Revisions Executive Summary In response to concerns related to the homeless population in Federal Way, a partnership developed that consists of the Federal Way City government, the faith communities of Federal Way, service clubs of Federal Way and non - profit organizations serving the homeless population. / The combined resources and commitmenAhis partnership has led us to a solution that is affordable, workable, and can be implemented in the near term. Federal Way lacks adequate services for homeless adults, especially during the day. Basic needs such as cleanliness go unmet because shower and laundry facilities are not available on a consistent basis. In conjunction with the City of Federal Way and Catholic Community Services (CCS), a Day Shelter Coalition proposes a day shelter pilot project to help meet the daytime needs of homeless adults and serve as a resource hub for them in Federal Way. Services Provided • Bathrooms and shower. • Washers and dryers. • A basic kitchen to warm food and prepare simple meals, prepared by volunteers. • Computer(s) to fill out job applications and access other services. • Mailbox to receive U.S. Mail. • Telephone(s). • Referral services for mental health treatment, substance abuse treatment, medical care, job training, housing, veteran services, and other social services. • A warm, safe place for individuals to rest. People Served The day shelter mostly will serve homeless men, but homeless women may also be served. Other low- income individuals may also be served. The number served is expected to range from 50 to 80 per week. Operation and Staffing The shelter will be operated and staffed by Catholic Community Services (CCS) and volunteers, with additional staff support from Valley Cities Counseling and Consultation and HealthPoint Community Health Centers. 12 Federal Way Day Shelter Pilot Project Final Draft August 14, 2015 Business Plan Subject to Minor Revisions Location The shelter will be located in a 1,1300 sq. ft, leased space near the Intersection of 336th Street and 13th Place South near the Multi Service Center and other service providers. Hours of Operation Monday — Friday, from 10:00 a.m. to 3:00 p.m. Timeline The pilot project will last for two years. Below are some important dates based on using CBDG funds. • September 1, 2015: Apply for CDBG funds for improvements. • November 15, 2015: Building Is available. • December 1, 2015: Lease Is signed; receive CDBG funding approval. • December 1, 2015 — March 15, 2016: Permitting process begins, RFQ'S sent /received, and improvements to building begin. • April 1, 2016: Year 1 of operation begins. • April 1, 2017: Year2 of operations begins. Note: Operations could likely begin February 1, 2016 without applying for CDBG funds. See Facilities section, Table 1. Expected Outcomes For individuals • Increased physical health. • Increased mental health. • Decreased legal problems. • Increased employment. • Shorter time spent homeless. For the Federal Way Community • More attractive business atmosphere in City of Federal Way downtown area. • Less use of public libraries and other public facilities by homeless individuals. • Less Inappropriate use of retail business restrooms by homeless individuals. 13 Federal Way Day Shelter Pilot Project Final Draft August 14, 2015 Business Plan Subject to Minor Revisions • Fewer police interactions with homeless individuals, freeing police to focus on other priorities. • Less use of City Court and SCORE Jail by homeless individuals, reducing City costs. • Less use of South King County Fire & Rescue Services by homeless individuals. • Less use of emergency room services at St. Francis hospital by homeless individuals. • Lower costs to school district for transportation of students under McKinney - Vento Homeless Education Act. (Although the day shelter will not serve homeless children, we know that families often split up when they become homeless in order to receive shelter. Helping adult men and women achieve housing stability will likely reduce the number of homeless children served under McKinney - Vento as well.) Evaluation 1. The pilot program will be evaluated regularly against its expected outcomes. 2. Lessons learned from the pilot program will be incorporated into planning for a more permanent day shelter Submitted by the Federal Way Day Shelter Coalition and Catholic Community Services. V—?JQolS'Rev. James Kubal - Komoto, Co- Chair SignoYure Date 6 Signature 00 ate Signotu a Date Signature Date 14 Lynn Ormsby, Co -Chair Jackie Blair, Member Bill Hallerman, CCS V co �0 Federal Way Day Shelter Pilot Project Business Plan Background The Problem Final Draft August 14, 2015 Subject to Minor Revisions Federal Way has a significant population of homeless persons. According to the City's Consolidated Plan 2015 -2019, "The'one -night count' in January 2013 found 2,736 people homeless in King County, of whom 118 were unsheltered people in Federal Way. [Although we can't identify the total of homeless persons, these are the generally accepted figures that demonstrate the problem as acknowledged by most people in the Federal Way community.] These figures underestimate the actual number of homeless persons because of the difficulty of locating all the homeless, and more individuals and families are homeless at times during the year than can be captured on a single night. [See Appendix E.j Emergency and transitional housing, along with services to Intervene and protect homelessness, are inadequate. Systems of cooperating agencies and volunteers are unable to meet the overwhelming number of calls for assistance." Further, the Consolidated Plan says "The City is studying needs for a day shelter to serve the homeless, potentially to be co- located with other supportive services such as mental health, and case management. The City may use CDBG capital funds for public facility improvements and infrastructure updates. This would be on a case -by -case basis." Federal Way does not have adequate services for homeless men and women, especially during the day. Basic needs such as cleanliness go unmet because showers and laundry facilities are not available on a predictable, consistent basis. There aren't any places available to get out of the weather during the day, much less at night. Seeking warmth and quiet, the homeless often use such facilities such as the library, shopping malls and local hospitals. In addition, there isn't a place to get mail, use a computer for job searches, or access a source of local resources for food, shelter, clothing, counseling, etc. With the guidance of Sound Alliance, St. Vincent de Paul Church in Federal Way held a forum for its parishioners to express their concerns in the Federal Way community. A major concern identified at the forum was homeless men and the need for a day shelter for homeless men. In the year following the forum, St. Vincent's, in collaboration with local churches, non - profit service organizations and local elected officials, has been researching costs, zoning, staffing and other requirements. On Veterans Day of this year, St. Vincent's and Sound Alliance sponsored a public gathering at the church, where 275 citizens demonstrated their support for a day shelter. Mayor Jim Ferrell attended this event and acknowledged there was a need for some sort of shelter. Mayor Ferrell agreed to work with Sound Alliance to identify capital funding, operational funding, and a location for the shelter. 15 Federal Way Day Shelter Pilot Project Final Draft August 14, 2015 Business Plan Subject to Minor Revisions Community Action Following the large gathering on Veterans Day, a point group from the local churches, known as the Day Shelter Coalition, was formed. This group has been active in organizing the start of a Day Shelter. They have communicated with non - profit service organizations such as Valley Cities, Catholic Community Services, HealthPoint, Seattle -King County Public Health, Federal Way School District, St. Francis Hospital, the SCORE jail, South King County Fire Department and the City of federal Way. To meet the needs of homeless single adults in Federal Way, the Day Shelter Coalition envisions eventually creating a permanent day shelter that will serve the needs of these individuals and will also include comprehensive wrap -around services. However, a permanent shelter is likely to be at least two years away. In the meantime, the pilot project described in the following pages would begin to meet the needs of Federal Way's homeless population as well as provide Insight into how best to serve the needs of the homeless community in all of South King County. W Federal Way Day Shelter Pilot Project Final Draft August 14, 2015 Business Plan Subject to Minor Revisions Services Overview The goal is to provide an interim shelter, including shower, laundry, a Post Office Box, computers and basic eating facilities, so homeless men and women in FW have a place to clean up, receive mail, obtain some counseling and socialize. Initially the shelter will be open four to five hours per day, five days per week. The shelter will help make a positive impact on the Federal Way community, in short term relief, long -term assistance and empowerment. Project Plan provided by Catholic Community Services Hours of operation: Monday — Friday, 10:00 a.m. to 3:00 p.m. Estimated number of average daily visits: 50 - 75 Estimated annual program cost: $157,364. Executive Summary: In conjunction with the City of Federal Way and other stakeholders, Catholic Community Services (CCS) has identified the need for a day shelter to serve as a resource hub for homeless adults in the Federal Way area. The Federal Way Day Shelter (the Shelter) will provide the opportunity to meet basic human needs and engage people who would otherwise be on the streets during the day. Guests will have access to a meal and a place to get out of the elements. CCS staff, in partnership with onsite and referral service providers, will connect guests to resources that can improve their physical and mental health and assist with regaining stable housing. Staff will work with area service providers, local police, faith communities and medical providers to raise awareness of the Shelter as a valuable daytime resource for homeless adults. Response to Community Need: The One Night Count conducted in January 2015 recorded 105 unsheltered individuals in Federal Way on a night when the Reach Out shelters for men and women served approximately 35 individuals. Currently, no dedicated place for the homeless to go during the day exists. The need for day shelter services has been identified in the Ten Year Plan to End Homelessness, and it is called out specifically in the South King County Response to Homelessness. Section 5b refers to the need for creating day shelter and hygiene services in South King County. Catholic Community Services recognizes that although some homeless adults may be 17 Federal Way Day Shelter Pilot Project Final Draft August 14, 2015 Business Plan Subject to Minor Revisions sheltered overnight, many of the sheltered and unsheltered homeless do not have a safe location to spend the day, which can leave them feeling alienated from the community. This sense of disconnection can inhibit their efforts to make progress on overcoming homelessness. The Shelter would provide a place to engage with homeless community members while offering support toward the goal of regaining housing stability. It is anticipated that the majority of individuals accessing the shelter will be men. Services will be offered to both men and women because people are often reluctant to access services if their partner is excluded. The intention is to create a low- barrier Shelter that encourages individuals who may not have previously accessed services to come inside. Guests will include medically at -risk individuals; those struggling with mental illness and /or chemical dependency; and offenders released from the Washington State Department of Corrections. Other guests may lack marketable skills, which diminishes their potential for employment, and therefore stable housing. Program Components: The Shelter will be open to all homeless adults, and guests will be able to access the facility as needed. One CCS staff member will be on site during the hours of operation. The core components are: • A welcoming community with low- barrier access to services. • The ability to meet hygiene and nutrition needs. • Access to onsite services providers. • Referrals to offsite services providers that can help community members regain housing stability. CCS's experience with operating the Lazarus Day Shelter and Women's Wellness Shelter in Seattle provides a solid basis for establishing efficient and fair facility rules. Guests will be expected to show respect for others, not engage in fights or violence, not congregate in front of the Shelter, maintain a minimum standard of cleanliness, and not consume or possess alcohol or illegal drugs on the premises. The ADA- compliant facility will provide essentials such as a washer and dryer, shower, and restrooms. Guests will be able to receive mail and will have access to computers and a telephone. A limited supply of bus tickets will be available. The facility will also have a kitchen that includes a refrigerator, microwave and oven. A large majority of the food will be donated, and a mid -day meal will be made available to all guests. In addition, there may be opportunities for community groups to use the space for activities involving client groups. An example would be recovery meetings held by a community service provider after the Shelter has closed for the day. 18 Federal Way Day Shelter Pilot Project final Draft August 14, 2015 Business Plan Subject to Minor Revisions Provider and Referral Partnerships: CCS's long involvement in the response to homelessness in South King County has resulted In a network of strong relationships that will make the Shelter a resource -rich environment. Providers anticipated to have a regular presence at the Shelter include Valley Cities Counseling Center, Sound Mental Health, the King County Mobile Medical and Dental Van and Health Point. These partnerships will help guests meet their Individual physical and mental health care needs. For immediate shelter, staff will be able to refer guests to the CCS Reach Out men's, Reach Out women's, and Women's HOME cold weather shelters during their months of operation, as well as to the year -round CCS HOME and ARISE men's shelters in Kent and Renton. CCS also operates severe weather shelters in South King County. Veterans will be referred to CCS's Supportive Services for Veteran Families program, which is tightly integrated with the network of veteran - specific resources available in King County. In the employment services arena, YWCA's Homeless Intervention Project— Employment Program has proven to be a highly productive referral partner, as have the THRIVE program from Multi- Service Center, the Division of Vocational Rehabilitation, FareStart and Goodwill. Additional onsite and offsite service providers will become part of the Shelter's resource network on an ongoing basis. Evaluation Plan Shelter staff will track the number of unduplicated individuals served during the course of the year, as well as the daily number of visits, meals served, showers provided, and uses of the laundry facilities. It is anticipated that limited staffing will restrict the ability to accurately track referrals and their outcomes. Agency Experience Catholic Community Services has a long history of successfully serving homeless individuals and families in King County. CCS operates numerous shelters, transitional housing programs and permanent supporting housing programs for single adults. Staff and volunteers have extensive experience in areas related to homelessness, injustice and inequality. CCS strives to hire staff members and access volunteers who have experienced homelessness due to their unique understanding of the challenges these community members face. CCS also has a long history of operating day shelters for homeless adults. The Lazarus Day Center (LDC) in Seattle opened in 1990 and provides daily services to approximately 300 individuals age 50 and older. LDC works in collaboration with the St. Martin de Porres shelter, which provides overnight shelter to many of the day center's guests. The Women's Wellness Center in Seattle provides primarily hygiene services, and works to help guests identify and engage with other homelessness service providers. 19 Federal Way Day Shelter Pilot Project Final Draft August 14; 2015 Business Plan Subject to Minor Revisions Shelter Usage "How many will use a new Interim shelter ?" Considerations /assumptions for identifying meaningful data on the number of people who might use a Day Shelter in Federal Way Potential use of a day shelter in Federal Way can be projected based on the number of homeless individuals who access Reach Out overnight shelters and community meal programs. A more aggressive approach using the One Night Count in South King County is shown in Appendix E. This Business Plan assumes a conservative approach to how many will use a new shelter. 1. Based on 2012 -2014 Reach Out winter shelter and meal records, a number of 20 - 25 men /night, and 15 women /night is presumed to be at the low threshold for use per Table 1. (For support data see Appendix C.) Reach Out figures are likely low because they represent existing bed capacity in the churches. With more capacity, there would likely be greater Reach Out numbers. Based on this, Reach Out numbers could likely be 30 -35 men and 20 women /night. 2. Based on 2012, 2013 and 2014 FWCCN meal records for Church of the Good Shepherd, 28 — 30 men /night and 15 women /night is again presumed to be the low threshold for use per Table 1. (For support data see Appendix D.) 3. Based on FWCCN 2013 and 2014 meal records for Calvary Lutheran, the number of meals served to men and women is larger than at Reach Out and Good Shepherd: 46 - 50, men /night and 19 women /night. FWCCN staff presumes this is an aberration. Calvary Lutheran is near 1 -5 and they believe many of these individuals come from out of the Federal Way area. They suggest a better figure is 35 -40 and 15 —16 women /night. This is only slightly more than at Reach Out and Good Shepherd. 4. Based on the assumption other Federal Way homeless will use the proposed day shelter once it's open, we can add perhaps five more men and two more women. 5. Based on the assumption some homeless in Kent and Auburn will permanently migrate to Federal Way and others will visit anew Federal Way shelter from time to time, perhaps as many as five additional men and two additional women will use the proposed day shelter. 6. Catholic Community Services estimates a total of 50 —100 men and women will use the proposed shelter. 20 Federal Way Day Shelter Pilot Project Business Plan 7. Table 1 summarizes this data. Table 1 CCS will provide Reach Out state. Final Draft August 14, 2015 Subject to Minor Revisions Organization Year Total # Served Annual # Men Annual # Women Avg./Wk Men Avg. /Wk Women Good Shepherd - Calvary Lutheran 17 _ 55 so 829 911 826 1,013 990 28 30 28 46 50 _ 16 19 16 19 2012 __ 3,181 1,458 __.......------ 1,552 1,481 2,404 2,608 2013 3,415 3,250 3,417 2014 2013 2014 3,598 19 Therefore, a conservative use estimate is 35 men and 15 women (50 total) for the first six months, increasing to 38 men and 17 women (55 total) after six months, and 42 men and 19 women (61 total) after one year. See Table 2 below. After the proposed shelter Is open for six months or so, it will be possible to make better projections based on actual use. Table 2 Sex Men Womi >1 Yr. 42 19 61 Finally, see Appendix E for another way to determine potential usage by homeless persons based on other considerations. This approach estimates roughly 75 homeless individuals would perhaps use a day shelter. 21 11' 6 Mos. 6-12 Mos. 35 � 38 _. _ !n Total 15 17 _ 55 so >1 Yr. 42 19 61 Finally, see Appendix E for another way to determine potential usage by homeless persons based on other considerations. This approach estimates roughly 75 homeless individuals would perhaps use a day shelter. 21 Federal Way Day Shelter Pilot Project Business Plan Facilities Legal Entity Final Draft August 14, 2015 i Subject to Minor Revisions Currently, there is no legal entity for the interim day shelter. Catholic Community Services (CCS) has offered to allow the shelter to operate under its 501 c (3) non - profit corporation status. 'This means that they will also be the le'ssorjtenant of the shelter facility. it r � /2i Location The proposed day shelter will be located at 33505 13th PI S, Federal Way, WA 98003 in approximately 1,870 sq. ft. of leased space (hereafter referred to as the premises) near the intersection of S 336th St and 13th PI S. The shelter will be staffed and operated by Catholic Community Services (CCS), the tenant. It is easily accessible by bus, car, bicycle, or on foot and this location has been identified by the Coalition, CCS and the City as ideal for a facility, near or close to such social service organizations such as Health Point, Multi Service Center and Seattle -King County Public Health. See Appendix A for a diagram of the building, location of exits, and future bathroom and kitchen areas, etc. Lease Based on a two or three -year lease, with options, the landlord's rent for the premises is $2,800.00 per month ($33,600 per year) for the initial lease. The rent includes the following services: electricity, water, sewer and garbage. The coalition and CCS understand the landlord will pay some portion of the water, sewer and garbage fees; but this is not clear in the draft lease. He has given an allowance of 150 per month for electricity. (Para. 8 of the lease says "provide ", which means to supply, delive or ma .i� available for use. There is no indication of the dollar amount the landlord will "provide ". There are also questions re. the term "separately metered utility services" and "utility service charges which are above ordinary usage" Bill Hallerman will work with the landlord to clarify these issues.) The tenant requires the landlord's approval of the proposed improvements before entering into a lease. Proposed Improvements Upgrade the existing bathroom to ADA standards, including a shower, and install a second ADA bathroom with a shower, sink, and toilet, with all required electrical, plumbing, vents, drains and hot water supply to serve them. 22 Federal Way Day Shelter Pilot Project Final Draft August 14,2015 Business Plan Subject to Minor Revisions • Install a kitchen sink,cabinets and counter with all required electrical,plumbing, vents,drains and hot water supply to serve them. • Install a new ADA exit door with concrete walk to front of building and modify existing entrance to ADA standards if necessary. • Install/build two new offices and a storage closet. • Install washer and dryer hookups with all required electrical,plumbing,vents, drains and hot water supply to serve the premises. • Match existing floor coverings In current office,and carpet where agreed to by both parties. • Repaint the premises with one color as mutually agreed to. • Modify HVAC system to provide customary heating and cooling of premises. The landlord is willing to make all of the required improvements at a cost of$49,822,including WA state sales tax. The tenant would pay one half down before work was started and the balance after the work is completed to tenant's satisfaction. All the improvements revert to the landlord at lease termination. Note: This estimate needs to be tested by competitive bidding to assure the cost is competitive,fair and reasonable. Currently the Day Shelter Coalition is working with the City of Federal Way to determine the possibility of applying for and receiving CMG funds for the improvements. Not all the improvements would qualify,only those that meet CDBG eligibility standards/requirements. A I,reasonable estimate of eligible work is about 65%of the total improvements,or approximately ,,x#32,500. The application for CDBG funds would originate from CCS, not the landlord. The time 1, line from application to receiving any funds is 60-90 days in a best case scenario. If CCS decides to apply for CDBG funds,any work that is paid for from those funds is subject to the Davis-Bacon Act. The Davis-Bacon and Related Acts apply to contractors and subcontractors performing on federally-funded or assisted contracts in excess of$2,000 for the construction,alteration,or repair(Including painting and decorating)of public buildings or public works, and requires the payment of prevailing wage rates to all laborers p o and i mtzchanics ni � on Federal or federally-assisted construction contracts. In addition to David'Bacon,CDBG requires at least three bids. Any approved and authorized funds would be available to reimburse CCS once they paid for and invoiced for eligible improvements. Important Timing Consideration: The premises are available November 15,2015 and the lease may be signed after this date. Once the lease is signed the permitting and improvements may begin. If the improvements are made by the landlord,a realistic completion date, including permitting and required inspections,is 60 days,or on or about January 15,2016. Occupancy would be any time after this date,likely February 1,2016. See Table 1. 23 Federal Way Day Shelter Pilot Project Final Draft August 14,2015 Business Plan Subject to Minor Revisions Milestones/Timeline Table 1 Timing without CDBG Funding Date Event November 15,2015 Building is available;sign lease;permitting process begins. Improvements to building begin—est.60 days. January 15,2016 Improvements and equipment installation completed. [Holidays may delay by up to 15 days.] February 1,2016 Year 1 operations begin. February 1,2017 Year 2 operations begin. If CC5 decides to apply for CDBG funds,occupancy is projected to be about April 1,2016,see Table 2,based on the following: • The application needs to be submitted no later than September 1,2015. The environmental review can begin at this time;approximately-45 days to complete. • The building is available and the lease can be signed November 15,2015. • After the lease is signed CCS needs to get at least three bids(lAW Davis Bacon requirements). The bids will likely take at least 30 45 days(due to the holidays)to receive and decide on a contractor—estimate receipt about December 31, 2015 • Permitting and improvements may begin(holiday season will likely cause delays)once CCS contracts with the successful contractor,(approximately January 5,2016). A realistic completion date,induding permitting and required inspections,is about March 15,2016. Occupancy would be any time after this date. 24 Federal Way Day Shelter Pilot Project Final Draft August 14,2015 Business Plan Subject to Minor Revisions Milestones/Timeline(coned/ Table 2 Timing with CDBG Funding Date Event September 1,2015 Apply for CDBG funds. September 1 to Environmental Review October 16,2015 November 15,2015 Building is available;sign lease. November 15 to RFQ's sent out;received;contract w/successful bidder. December 31,2015 (Holidays will delay by 15 days.] January 5—March 15, Permitting process begins;permits obtained; 2016 improvements to building begin—est.75 days March 15,2016 Improvements and equipment installation completed. April 1,2016 Year 1 operations begin. April 1,2017 Year 2 operations begin. Property and equipment The shelter will require certain real property and equipment for opening,such as: • Assorted furniture,furnishings,and appliances. • Desks/chairs,tables,computers and accessories. • Several file cabinets and shelving units. • Post Office boxes. The estimated cost for the real property and equipment is about$25,700. It is anticipated that some of these items may be donated from local stores or businesses. The rest will need to be purchased. (See Appendix B for a complete list as prepared by CCS.) 25 Federal Way Day Shelter Pilot Project Final Draft August 14,2015 Business Plan Subject to Minor Revisions Management The shelter will be operated and staffed by CCS. Personnel The CCS budget assumes a full time person(program supervisor)who will be the primary staff person for the shelter,with the shelter being open 5 days a week 4-5 hours a day. In addition to staffing the Shelter while it is open,this employee will buy supplies for the shelter, coordinate food and community volunteers,be responsible for developing services at the shelter, (including the participation of other Federal Way service providers who can bring employment,counseling,chemical dependency services,etc.),any statistics and data entry for the shelter,and ensure a safe and healthy environment at the shelter. CCS is not budgeting any janitorial services at this time,planning that the guests will do the cleaning as they currently do at south county shelters and at various churches. Other personnel costs are for program supervisor coverage for sick days and vacation,and a small amount for the support and supervision by the division director. Personnel Costs(See Appendix F.) 26 Federal Way Day Shelter Pilot Project Final Draft August 14,2015 Business Plan Subject to Minor Revisions Marketing Alternatives and Usage Patterns The services provided for the shelter include two segments:housing and life skills. • Housing: Services to help guests obtain temporary or long term housing. • Life skills: Skills to help empower guests to achieve stable independent living. Marketing Strategy The day shelter's marketing strategy will be two pronged. One goal is to raise awareness about the services available to homeless individuals. The second goal is to increase awareness of the day shelter within the Federal Way community for fundraising efforts. A main thrust of the effort of increasing visibility within the homeless community will be through the development of relationships with other social service providers. These are the front line workers who are in the best position to make referrals to individuals who are truly in need of services. The day shelter will also campaign to develop visibility within the community for fundraising. Activities such as presentations to non-profit organizations,churches,service clubs and at public events can give a presence to the day shelter within the community as an effective social service activity. Fundraising efforts are more effective when people know about the day shelter and its positive impact on the community. The marketing plan will also address possible concerns of neighbors(commercial or residential), providing them with contact names and numbers to assure they get accurate information such as: o Proposed use. o Facts surrounding the use. o Explanation of how the shelter will be operated,and o Explain how nuisance Issues will be addressed and won't impact them. Media Plan Summary Internet web site,Facebook,Twitter,etc. Website Marketing Strategy The website will be used as a resource to provide Information to guests,social service agencies 27 Federal Way Day Shelter Pilot Project Final Draft August 14,2015 Business Plan Subject to Minor Revisions and donors. The site will be a straight-forward source of information including details regarding services,information about facilities and biographical information about the staff. Facebook and Twitter will be evaluated later to decide if we use them. Development Requirements A programmer(volunteer or a staff member)will be identified as someone who is able to develop and improve the existing site. It's anticipated that there won't be labor costs associated with the website due to donated labor. • 28 Federal Way Day Shelter Pilot Project Final Draft August 14,2015 Business Plan Subject to Minor Revisions Financial Financial Plan Assumptions Financial planning will be based on the following assumptions: menses • Facility Lease $33,600 • Operations o Personnel 74,514 o Operating supplies,etc. 39,250 o Utilities 6,400+$150/mos.landlord credit, or$8,200 total • Startup Expenses o Improvements 50,000 o Equipment 25,130 • A 3.00%escalation in years 2017,2018 and 2019 on personnel,operating supplies and utilities. • Lease term:two or three years with a two or three year option. • The shelter will be open from 10:00 a.m.to 3:00 p.m.,five days/week. Note:1)Certain improvements and equipment may be covered by CDBG funds. 2)Some equipment may be donated. 3)Certain landlord improvements may be wrapped into building lease. 4)Actual improvement and equipment expenses will be calculated after evidence of using CDBG funds is confirmed. Funding The following is a list of estimated/anticipated funding from the City of Federal Way,King County,the state of WA,projected fund raising and CDBG. 29 Federal Way Day Shelter Pilot Project Final Draft August 14,2015 Business Plan Subject to Minor Revisions Anticipated Funding Sources 2015 2016 2017 City of Federal Way $50,000 $50,000 tbd King County 25,000 25,000 State of WA 25,000 25,000 CDBG(for Improvements) 32,500 Private fundraising/Grants 30,000 20,000 Planned/anticipated funding $122,500 $120,000 $50,000 Operating Expenses The estimated annual operating expenses of$153,764,which includes$33,600 for leasing the premises,were supplied by CCS and are shown in Appendix G. Rent and utilities make up roughly half of the"Operating,Supplies and Other Costs"in the shelter budget. Most of the equipment and supplies will be janitorial and cleaning items necessary to keep the day shelter clean and welcoming. CCS's usual administration rate is 13%, but they have reduced it to 10% to help keep costs down. The food budget is$5,000,with the expectation that the community will donate food items to the day shelter,similar to other CCS shelters in South King County. (CCS is also including bus passes as direct aid to the guests so the staff can link them to the services they need). Startup Expenses The estimated equipment expenses totals$25,130.(See Appendix 8) improvement Expenses The estimated improvement expenses of$50,000 are based on the landlord's estimate. They need to be tested by competitive bidding from at least two other contractors before the lease is ready to be signed. Expense Projections Table 1. Pro Forma shelter expenses for years 2015,2016,2017,2018 and 2019 are shown in the following spreadsheet. 30 Federal Way Day Shelter Pilot Project Final Draft August 14,2015 Business Plan Subject to Minor Revisions Year Year Year Year Year Shelter Expenses 2015 2016 2017 2018 2019 Shelter Expenses Startup Expenses -Improvements $ 50,000 $ - $ - $ - S - -Equipment 25,130 - - - - Total Startup Expenses 75,130 - - - - Operations, - - -Personnel - $ 74,514 $ 76,749 $ 79,052 $ 81,423 -operating supplies,etc. 39,250 40,428 41,640 42,890 -Utilities-w/o$150/mos.allow. - 6,400 6,592 6,790 6,993 Lease-Based on 2-yr w/2-yr opt - 33,600 33,600 35,280 35,280 Total Operating and Startup Expenses $ 75,130 "S 153,764 $ 157,369 $ 162,762 $ 166,586 Total 2015&2016 Expenses $ 228,894 Note;Perhaps 50-60%of the$225,684 in 2015 startup and operating expenses($113-$136,000)may need to be avaiable before CCS will sign the building lease and begin operations in early 2016 Funding Projections Table 2 shows what we hope to receive from the City of Federal Way,King County,the state of WA and a CDBG grant. Fundraising,other grants and additional efforts will need to make up the difference. Table 2. Pro Forma shelter funding forecast,with CMG funds totaling$32,600,for years 2015,2016,2017,2018 and 2019 is shown in the following spreadsheet. Funding Forecast Year Year Year Year Year w CDBG Funds 2015 2016 2017 2018 2019 Total Annual Expenses $ - $ 153,764 , $ 157,369 $ 162,762 $ 166,586 Total Start Up Expenses(Cost) 25,130 - - - City of Federal Wy(For operation) (50,000) (50,000) TBD TBD TBD King County - (20,000) TBD TBD TBD State of WA (50,000) 161) TBD TBD Private Fundraising/Grants (30,000) (30,000) TBD TBD TBD Improvements(Cost) 50,000 - - - - CDBG Fund(65%of Improvements) (32,500) - - - Equipment Donations TBD - - - - TBD - - - - 'otal Potential Surplus/(Shortfall) $ 37,370 5 (3,764) $ (157,369) $ (162,762) S (166,586). Note;1)The City has some flexibility in how the$50K for operations(In 2015)is used. It may possibly be used to fund operations in 2016 or pay for the 2015 improvements. 2)CDBG funds,If granted,won't be available until the end of 2015 or early 2016. Negative numbers represent income to offset expenses/costs,which are shown as positive for this illustration. 31 Federal Way Day Shelter Pilot Project Final Draft August 14,2015 Business Plan Subject to Minor Revisions Table 3 shows what we hope to receive from the City of Federal Way, King County,and the state of WA and without a CDBG grant. Fundraising,other grants and additional efforts will need to make up the difference. Table 3. Pro Forma shelter funding forecast,without CD8G funds,for years 2015,2016,2017, 2018 and 2019 is shown in the following spreadsheet. Funding Forecast Year Year Year Year Year w/o CDBG Funds 2015 2016 2017 2018 2019 Total Annual Expenses $ - $ 153,764 $ 157,369 $ 162,762 $ 166,586 Total Start Up Expenses(Cost) 25,130 - - City of Federal Wy(For operation) (50,000) (50,000) TBD TBD 180 King County - (20,000) TBD TBD 780 State of WA - (55,000) 180 TBD 1BD Private Fundraising/Grants (30,000) (20,000) MD TBD TBD improvements(Cost) 50,000 - - - CDBG Fund(65%of Improvements) - - • - Equipment Donations TBD - - - TBD - - - - - 'otal Potential Surplus/(Shortfall) $ 4,870 $ (8,764) $ (157,369) $ 1162,762) $ (166,586) Note:The City has some flexibility In how the$50K for operations(In 2015)is used. It may possibly be used to fund operations in 2016 or pay for the 2015 improvements. Negative numbers represent income to offset expenses/costs,which are shown as positive for this illustration. 32 Federal Way Day Shelter Pilot Project Final Draft August 14,2015 Business Plan Subject to Minor Revisions Funding Options Funding Strategy Funding for the day shelter will come from many sources,in part to support the operations budget as needed and in part to decrease the reliance on any one source. Expected sources include government funds(i.e.City of FW, King County,the State of WA and CDBG),corporate and individual donations,churches,local service clubs,various fund raising efforts and grant writing. Some funds may be available immediately,others in a few months,and others such as grants require six to nine month lead/application periods. (An action plan will be developed to help insure we meet the fundraising goals.) Individuals who have experience with fund raising and grant writing will be assisting in the search for funding. The initial fundraising goal is to raise$40,000 by December 1,2015 and a total of$60,000 by December 1,2016. This could increase depending on a shortfall in government funding. Funding Sources Potential funding sources and estimated amounts in addition to the City of FW, King County, the state of WA and CDBG are listed in the table below. Organization Year 1 Amount Year 2 Amount 2015 2016 St.Vincent de Paul $7,500 N/A Local Churches $30,000 $30,000 Fund Raising Non-Event $12,000 $3,000 Corporate Donors $5,000 $5,000 Rotary Club of Federal Way $2,500 $2,500 Rotary Club of Federal Way—Fund-a Need N/A $30,000 Kiwanis $1,500 $1,500 St.Francis Hospital $3,000 $2,000 Grants 0.00 $3,000 Other TBD TBD Estimated Total/Year $61,500 $77,000 The above amounts haven't been evaluated as to the probability of receiving them. Funding for years 2018 and 2019 will be incorporated in a future plan for a more permanent and sustaining day shelter. 33 Federal Way Day Shelter Pilot Project Final Draft August 14,toss II Business Plan Subject to Minor Revisions Appendix A Building Diagram I i ,, , "vv. . ..... ,. . 1 z�� \ `a . I, ,ti.,v'v\\ :„ v ,� \\"\\:� v v„1v 1 1 , °`4 ,w,�4,,'��`. \'''''''''A' 11,„\„.�` v \� -' ` ,., I. ' \1 \ � \�• :.\\ •0A , v A\ U \ "\\ '\\\ `'. ° ! \ \,.\\`, `* "44,41 ` "k'\ 401 �.- ._. _ . ji 1 d .. — .•:,...,,,,,,•1•--.,,,,s,:, ,,,-,,,::: - t ., \\\ 1. , , , , ; ,...„,,, si.....,„ , „„ „ , „ ,„.„, , I , I" i __ 1 11iI MINI V V L.. 34 Federal Way Day Shelter Pilot Project Final Draft August 14,2015 Business Plan Subject to Minor Revisions Appendix B Improvements and Equipment Proposed Improvements • Upgrade the existing bathroom to ADA standards including a shower,and install a second ADA bathroom with a shower,sink,and toilet,with all required electrical,plumbing,vents,drains and hot water supply to serve them. • Install a kitchen sink,cabinets and counter with all required electrical,plumbing, vents,drains and hot water supply to serve them. • Install a new ADA exit door with concrete walk to front of building and modify existing entrance to ADA standards if necessary. • Install/build two new offices and a storage closet. • Install washer and dryer hookups with all required electrical,plumbing,vents, drains and hot water supply to serve the premises. • Match existing floor coverings in current office,and carpet where agreed to by both parties. • Repaint the premises with one color as mutually agreed to. • Modify HVAC system to provide customary heating and cooling of premises. These improvements are estimated to cost about$50,000 based on an estimate from the landlord. (See next page.) 35 Federal Way Day Shelter Pilot Project Final Draft August 14,2015 Business Plan Subject to Minor Revisions Appendix B(coned.) Improvements and Equipment Proposed Improvements to the Shelter Premises Hid COST 355V51eei Piir e 5 Fadimi Way,WA 90009 Items Oescnktion including labor&mitehat __ 4 5 Hardwere/MIs Supplies 4i6 urewt and al+motel stain 8 9 Framer per plan 3,506.00 From ow plan 'T 1b Frowns Maternal 2,560.00 Per Plan 111t Urdertro ntd Plumbing rout In 3.800.00 swipe Unlit groomtl Pointers For the tam h mom 11 PIumbr a rout 3,500.00 hough in for the beta room&stnsvr 12 Plumbing Rim out 1.500,00 Ono min and at Namur 13 14 -15 HVAC or Hesmr 410040 aepatr healing and all enable tar tee spMe lkirRIOVIS 17 txtaria boars W6t6:56'cut Wall and In new sett door an w south at the bulking 19 21 ai cvlcunji. 4.-56if.i13' 1,2 Elactntai Trim out 1.50043 _r MI mwiKWni 2 Ail tllwn wet a+ta iepvatwn Suet 24 WW1/Ward w/labor ! 3.500.E 25 Ail Interior Paint.with labor I 2.000.00 1-colon own,.,heie 26 27 28 interior doors it a ..ims _ .00 t amertlal uu x M�wpk labor w!pain) 20 Al pobteR iditlien l bath !00.00 Mr erne or men*at tilt showroom 32 33 _ 34 -Manta Counter top i1a6.36 amen a teem room — 11 it its dentures 500.00 37 ewer Doom Mower K mintier onM s aP rmrror -311 Oekraway/Walk • ._,.aianin _ 150.00 _ Total Para LotiiIiiielI'on t bs[t W[Ub Fs A '05,500:00—TOM 1W[AROr'TIW NOM State bate Tot•L8% 4.321.50 Pa 36 Federal Way Day Shelter Pilot Project Final Draft August 14,2015 Business Plan Subject to Minor Revisions Appendix B(coned) Improvements and Equipment Proposed Minimum Equipment List for Shelter Item Qty. Est.Cost Kitchen items Small residential cooktop 1 $ 1,000 Dishwasher 1 1,000 Refrigerator-29 cu.ft.w/ice maker& 1 3,000 lower freezer compartment Freezaer-Upright,21 cu.ft. 1 850 Microwave oven 2 350 Coffee maker(attachable to 1120 supply 2 150 Pots&pans-basic set+basic 1 300 kitchen ware Sub Total $ 6,650 Other Washer&dryer-commercvial grade-2 ea. 4 9,000 Lockable Mail Boxes TBD TBD Internet connection&s/u 1 150 Computers for clients 2 1,400 Computer workstations for staff 2 2,000 Printer-print,copy,scan&fax 1 250 Chairs,desks,tables,etc. Various 3,500 Sub Total $ 16,300 Total Est.Equipment Cost $ 22,950 Sales Tax @ 9.50% 2,180 Total estimated cost with sales tax $ 25,130 37 I Federal Way Day Shelter Pilot Project Final Draft August 14,2015 1 Business Plan Subject to Minor Revisions Appendix C Reach Out Reach Out statistics show that they served an average of 28 men and 15 women per night, during the five months of November—March in 2012-13,2013-14 and 2014-15. ,Need the stats that support these figure$.; Served 4,332 meals during five 2014-2015 winter months,i.e., November thru March. o Averaged 15 women per night and 27-28 men per night for a total of 42-43 per night. 27/42=approx.64.3%of meals were for men,or 2,785. o 2,785 meals for men/five months equals approx.557meals per mos.,or 139/week. 139/week divided by five days per week equals approx.28 meals per day. These shelter and meal figures indicate that at least 28+/-men and 15 women will likely use the proposed shelter. The statistics also provide demographics on men and women who have a need and an opportunity to use the specific facility offered, namely,overnight shelter. However, because of limited bed capacity,the figures under-represent the population in need of not only shelter, but of all the other hygiene facilities. Data pages 38 Federal Way Day Shelter Pilot Project Final Draft August 14,2015 Business Plan Subject to Minor Revisions Appendix D Federal Way Community Caregiving Network(FWCCN) Considerations/assumptions for identifying meaningful data on the number of people who might use a Day Shelter In Federal Way The FWCCN served approximately 12,000 meals in 2014. The meals were served at three local churches:Church of the Good Shepherd,Steel Lake Presbyterian and Calvary Lutheran. FWCCN statistics show that in the years 2013,2014 and 1st five months of 2015 they served meals to an average of 28-50 men per week. These figures indicate that at least 28-30 men may likely use the proposed shelter,because not all who come for meals need or want day shelter services. o Served 3,250 Saturday meals at Good Shepherd in 2014 of which 1,481 were for men and 826 were for women. • Weekly average approx.28 men and 16 women. o Served 3,415 Saturday meals at Good Shepherd in 2013 of which 1,552 were for men and 826 were for women. • Weekly average approx.30 men and 19 women. o Served 3,181 Saturday meals at Good Shepherd in 2012 of which 1,458 were for men and 829 were for women. • Weekly average approx.28 men and 16 women. o Served 3,417 Thursday meals at Calvary Lutheran in 2013 of which 2,404 were for men and 1,013 were for women. • Weekly average approx.46 men and 19 women. o Served 3,598 Thursday meals at Calvary Lutheran in 2014 of which 2,608 were for men and 990 were for women. • Weekly average approx.50 men and 19 women. Note:See attached data pages from Church of the Good Shepherd 39 Federal Way Day Shelter Pilot Project Final Draft August 14,2015 Business Plan Subject to Minor Revisions Appendix E One Night Count Statistics How Many Will We Serve? The King County One Night Count(See following pages.)statistics for Federal Way for the years 2013—2015 were 118,113 and 105 respectively,for homeless people In Federal Way. The difference in numbers from year to year doesn't necessarily indicate a trend. The One Night Count is essentially just an indicator;the number of homeless is likely larger,in part because some homeless individuals don't care to be counted. Since the'count'annually runs from 3:00 —5:00 a.m.on a Friday,they often get a meal at Calvary Lutheran Thursday evening and take various actions to avoid the'count'. Some may find a motel,some may stay with a friend,and others head to Kent and Auburn where they may have an appointment for the services offered in those communities. The following Tables show the'count'in Kent and Auburn is rapidly increasing. Therefore,it's quite probable that at least a few from those cities might make an occasional trip to a Federal Way day shelter. It's also probable a few might migrate to Federal Way for other reasons. • One Count—Federal Wa y,Kent and Auburn,i.e.South King County. Table 1 Year Federal Way Kent Auburn S.King County Seattle 2013 118_ 53 57 228 1,989 2014 113 63 97 273 2,303 2015 105 135 132 372 2,813 • The Federal Way"One Night Count"appears to be declining(but most likely isn't,see explanation in beginning paragraph)and the Kent,Auburn and S.King County counts are increasing. In fact,the S. King County One Night Count is increasing at a faster rate than Seattle. Funding Forecast Year Year Year Year Year w/o CDBG Funds 2015 2016 2017 2018 2019 $ $ $ $ $ Total Annual Expenses 153,764 157,369 162,762 166,586 Total Start Up Expenses(Cost) 25,130 - - City of Federal Wy(For operation)1 (50,000) (50,000) TBD TBD TBD King County - (20,000) TBD TBD TBD State of WA - TBD TBD TBD 40 Federal Way Day Shelter Pilot Project Final Draft August 14,2015 Business Plan Subject to Minor Revisions (55,000) Private Fundraising/Grants (30,000) (20,000) TBD TBD TBD Improvements(Cost) 50,000 - - - - CDBG Fund(65%of Improvements) - - - - - Equipment Donations TBD - - - - TBD - - - - - $ $ $ $ $ Total Potential Surplus/(Shortfall) 4,870 (8,764) (157,369) (162,762) (166,586) Note:The City has some flexibility in how the$50K for operations(in 2015)Is used. It may possibly be used to fund operations in 2016 or pay for the 2015 improvements. Table 2 City Increase/Decrease Federal Way down-11.02% Kent up-254.72% Auburn up-231.58% S.King County up-163.16% Seattle up-141.43% 41 Federal Way Day Shelter Pilot Project Final Draft August 14,2015 Business Plan Subject to Minor Revisions Appendix E(coned) One Night Count Statistics How Many Will We Serve? The following is another way to interpret the number of homeless in Federal Way using One Night Count and Reach Out statistics. #of Item People One Night Count in FW-2015 105 Adjustments Add:Estimate 40 at Reach Out. 40 Estimate 7 at motel or a friends. 7 Less:1/2 of car count-See note below. -40 112 Estimate about 15%of 112 homeless persons won't use the shelter. -17 Estimate up to 95 individuals would use a day shelter. 95 Reach Out Based on homeless persons who use Reach Out in theFall and Winter and the FWCCN's three dinners each week,perhaps 45 would use the shelter. 45 With more capacity Reach Out users could increase to 55 or 60,or+10-15. 13 Estimate up to 58 individuals would use a day shelter. 58 Average of both estimates 95+58=153 divided by 2=75 75 Note: One-Night Count numbers provide a sense of the magnitude of the growth of homelessness in South King County,but they are not necessarily an accurate indicator of how many people might use a Day Shelter. The majority of the people counted are living in cars,and the methodology for counting people in cars/trucks is to always count two when the person 42 Federal Way Day Shelter Pilot Project Final Draft August 14,2015 Business Plan Subject to Minor Revisions Appendix E(coed) One Night Count Statistics How Many Will We Serve? counting can't actually determine how many people are in the vehicle—which is most of the time. One Night count Reports for 2013,2014 and 2015 follow: Nr 8 jF yy 2013 Street Count Results The 33rd annual One Night Count of homeless people in King County took plade in the early hours of Friday,January 25,2013.The Coalition organized more than 800 volunteers who fanned out across the county to count the number of men,women and children who were homeless and sleeping outdoors without shelter between 2:00 and 5:00 a.m. They counted people trying to survive in cars and tents,riding late night buses,or curled up in blankets under bridges or in doorways.That same night, staff at agencies that operate shelters and transitional housing programs recorded select information about the people staying in their programs. Staff at the Homeless Housing Program of King County's Community Services Division compile these data FINDINGS OF THE 2013 ONE NIGHT COUNT At least 2,736 men,women,and children were without shelter during the three hour street count. This number is an increase of 5%over those found witnout shelter last year.This number is always assumed to be an undercount, because we do not count everywhere, and because many people take great care not to be visible. 43 , - Federal Way Day Shelter Pilot Project Business Plan Final Draft August 14,2015 Subject to Minor Revisions Appendix E (cont'd) One Night Count Statistics How Many Will We Serve? Summary ot the 2013 Unsheltered Homeless Count in Selected Areas oI King County TOTAL Men 597 7 68 96 4 31 22 66 6 1197 __ _........ Women 133 3 21 26 0 4 2 14 2 205 Gender 1241 43 17 75 47 83 59 1 49 1,613 Unknown Minor 18 0 0 0 0 0 0 1 0 19 tunder 18) TOTAL 1,919 83 106 197 SI 11$ 43 $2 37 2,736 Benches 11 0 0 1 0 2 2 0 0 16 Parking 22 2 0 1 0 0 3 0 0 24 Garages Cars/Trucks 631 0 14 52 31 78 37 0 27 1174 Structures 292 4 3 8 16 15 11 0 4 333 Under 194 8 2 6 0 2 8 0 5 225 Roadways Doorways 139 13 0 5 2 1 2 0 1 163 City Parks 5 7 1 0 0 0 0 0 10 23 Bushes/ 69 3 0 8 0 0 2 0 6 SS Undergrowth Bus Stops 32 0 4 0 0 1 3 0 0 40 geys 46 1 0 0 0 I 0 0 0 4$ Walking 257 6 6 7 2 18 8 0 1 303 Around Other 291 1 76 109 0 0 7 82 3 369 TOTAL 1,949 33 106 197 SI 118 43 42 37 2,736 2% increase wino comparing sin count woos 2013 2,657 (without now moos) 2012 2,594 5% Oxman when controring 2013 count total to 2012 count tool 2013 2,736 linable,new areas) 2012 2,594 44 Federal Way Day Shelter Pilot Project Final Draft August 14,2015 Business Plan Subject to Minor Revisions Appendix E (coned) One Night Count Statistics How Many Will We Serve? 2014 Street Count Results The 34th annual One Night Count of homeless people in King County took place in the early hours of Friday,January 24,2014.The Coalition organized more than 800 volunteers who fanned out across the county to count the number of men,women and children who were homeless arid sleeping outdoors without shelter between 2:00 and 5:00 a.m. They counted people trying to survive in cars and tents,riding late night buses,or curled up in blankets under bridges or in doorways.That same night,staff at agencies that operate shelters and transitional housing programs recorded select information about the people staying in their programs. Staff at the Homeless Housing Program of King County's Community Services Division compile these data. mi.29,294 POPLE HOMELESS IN KING COUNTY FROM 2-5AM ON JANUARY 24, 2014 3, 265 4' IN TRANSITIONAL HOUSING 2,906 IN SHELTERS f illitt ftI l 3, 123 ON THE STREET ••me 444 ©2015 SEATTLE/KING COUNTY COALITION ON HOMELESSNESS FINDINGS OF THE 2014 ONE NIGHT COUNT Over 9,294 people were known to be homeless in King County on this one night.What we know about these people is based on Information reported by agency staff or collected by the Coalition on Homelessness. 45 tv }, Federal Way Day Shelter Pilot Project Final Draft August 14,2015 stY Business Plan Subject to Minor Revisions Appendix E (coned) One Night Count Statistics How Many Will We Serve? At least 3,123 men,women,and children were without shelter during the three hour street count.This number is an increase of 14%over those found without shelter last year.This number is always assumed to be an undercount,because we do not count everywhere,and because many people take great care not to be visible. Local programs served 6,171 people indoors: 2,906 people were staying in overnight or emergency shelters 3,265 people were living in transitional housing programs Summary of Iha 2014 Unsheltered Homeless Count in Selected Areas of King County e,lr(; ■1•;r , 2391. '.Nlli rlLE... :Oil .,, rJI.-Ht'. • . . IpuF!i toTAl i,,: .V. 'G ,.s, P,, [ Mon 619 30 70 70 14 28 16 92 5 944 Women 143 3 25 25 1 3 2 11 0 213 Gander 1527 30 20 83 29 81 78 2 92 1,942 Uniawwn Mina 14 0 0 0 2 1 0 7 0 34 hinder 18) TOTAL 2,303 63 115 174 46 113 96 119 97 3,123 Benches 51 2 0 0 1 0 2 0 0 56 Parking 14 0 0 0 0 1 0 0 0 1S Garages Cors/Tnuks 730 19 16 65 12 55 47 0 49 993 Structures 357 8 0 10 21 4 7 0 2 409 Under 228 1 0 6 0 3 6 0 5 249 Roadways Doorways 206 10 0 3 0 2 7 0 0 228 City Porfu 54 3 0 0 2 0 2 0 27 88 lushes/ 64 3 5 2 2 19 19 0 4 118 Bus Slaps 22 2 0 0 1 1 0 0 0 26 mar 43 2 0 0 0 2 0 0 0 47 Walking 24.4 12 5 2 7 18 5 0 9 302 Around 00w 290 1 89 90 0 8 1 112 1 592 TOTAL 2,303 63 115 175 46 113 06 112 07 3,123 14% increase 2014 3,123 people outside 2013 2,736 people outside 46 Federal Way Day Shelter Pilot Project Final Draft August 14,2015 Business Plan Subject to Minor Revisions Appendix E(conr'd) One Night Count Statistics How Many Will We Serve? 2015 Street Count Results The 35th annual One Night Count of homeless people in King County took place in the early hours of Friday,January 23,2015.The Coalition organized more than 1100 volunteers who fanned out across the county to count the number of men,women and children who were homeless and sleeping outdoors without shelter between 2:00 and 5:00 a.m. They counted people trying to survive in cars and tents,riding late night buses,or curled up in blankets under bridges or in doorways.That same night, staff at agencies that operate shelters and transitional housing programs recorded select information about the people staying in their programs.Staff at the Homeless Housing Program of King, County's Community Services Division compile these data.Request a copy of the autna s iur a C re Night Count Report. williad 04 1. • PEOPLE HOMELESS IN KING COUNTY FROM 2-5AM ON JANUARY 23, 2015 2,993 n IN TRANSITIONAL HOUSING NONN„ 3282 /\ IN SHELTERS **ftft*ft*T 3,772 ON THE STREET Ati 02015 SEATTLE/KING COUNTY COAU'TION ON HOMELESSNESS FINDINGS OF THE 2015 ONE NIGHT COUNT-UNSHELTERED COUNT At least 3,772 men,women,and children were without shelter during the three hour street count.This number is an increase of 21%over those found without shelter last year.This number is always assumed to be an undercount, because we do not count everywhere,and because many people take great care not to be visible. Hundreds of volunteers helping with the count found people in sleeping in doorways,beneath overpasses, in their vehicles, in alleys, or walking around, in the communities of Auburn, Bellevue, Bothell,Burien,Des Moines, Federal Way, Kent, Kenmore,Kirkland,Redmond, Renton, Seattle, Shoreline,Skyway,Vashon Island,White Center and Woodinville. The reasons people are without shelter vary. Lack of affordable housing,poverty,unemployment, untreated mental illness or addiction,and domestic violence all contribute to homelessness. 47 Federal Way Day Shelter Pilot Project Final Draft August 14, 2015 Business Plan Subject to Minor Revisions Appendix E (cont'd) One Night Count Statistics How Many Will We Serve? Summary of Me 2015 Unsheltered Homeless Count in Selected Areas of King County . • •,;,salt EASt Sw KtM3 ►1 DNA eftators ra;M O VI, AMAIN ... rOTAI N11i, Men 695 2) 7 48 69 13 20 96 22 2 993 Women 165 6 1 24 14 4 1 10 5 0 230 Gender 1,944 101 40 55 126 88 58 0 98 8 2,5111 Unknown Mina 9 7 0 7 0 0 0 I 7 0 31 (under 18) TOTAL 3,772 135 48 174 209 105 79 Ill 132 10 3,772 Etn,..Ivs 35 0 1 3 0 1 0 0 0 0 40 Panting 31 0 0 11 0 0 0 0 0 0 42 Garages Gss/Trvdu 776 44 32 18 88 81 37 0 54 8 1,1311 Structures 641 11 8 2 38 3 10 0 19 0 732 Under 173 6 0 10 0 0 7 0 4 0 200 Roadways Doorways 306 3 0 1 4 4 3 0 0 0 321 Gy Parks 47 1 1 0 0 0 2 0 10 0 41 Bushes/ 94 28 1 10 4 6 6 0 31 0 180 Undergrowth Bus Slops 32 1 0 1 2 I 0 0 I 0 38 Alloys 26 I 0 0 4 0 0 0 0 0 31 Waling 303 19 4 2 21 8 6 0 II 1 375 Around Other 349 21 I 76 48 1 8 107 2 1 614 TOTAL 3,772 135 48 134 209 105 79 107 132 10 3,772 21% increase 2015 3,772 poeple ouhide 2014 3,123 people outside ••Veshen Island and Southwest King County aro pertisipetirng in the seuM Fer the font time in 2013 for more information contort tlse Soottio King County Coalition on tioateleseness www.homelessinfo.org Alison Eisi nger Nicole Mocri (206)204.8355 (206)5151514 alisonOhomelessinfo osg nmocrilldsc.org 48 Federal Way Day Shelter Pilot Project Final Draft August 14,2015 Business Plan Subject to Minor Revisions Appendix F Personnel Expenses Copy of CCS staffing costs with a brief explanation. 1414.. • r41 i1•. •.I..' 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GOY WY I:1V 1.16n S$1 NI ID Y Su d1f 1,1111 1',p. 1g11 fl % TOlt 11.w•M IOU YIl In It 1.111 11 1711 SL 1411 !IP Us ISM IN• 1cr `pi Elm al% No Beoann: +20 Nn7wh l Ya.rf muly( aP IP Sda.ndIT.-op wro Bon OP IP •nM.1p 101 al I• IP =+ LOP ill% 1414+. 1•G/.Y/ IP INS IP IP IP IP /P IP • • 1111:PCP 14nll try tqa 1.■111 IVY lY Mu III Hl 111c fIo mini 111Y7 11sp TY% •104E J:Opp.su I hog,.wad on.p.g Pro*.l Yu`Jµwily ta.n s•r 571 ndlrno%Ior WOO 11 qN 1......prey.mll In.w...sh,Non.laSIa Oft t W N.snug haun WB M Mo1LYd Ji Nods 01116010 1111011/1/ 11 NOTE 7 *ts0v(Como ld Nall Esnylb pawl on nom ywksd'*tee:or bs•166I007611I L0 cart cats pnlaal m1Nlt.nlnc.)•MOM No 1S 11111 ci*.dYlml of load on hourly to rk61..h61o1.orip4oym u*q t7. b.Od41L 16.KL•n and 6 aka days pat am 6mYYd*.polo.rIi laved*AMA hf•ar. 111411.101 41,0•04 IMO oat 410*WO or.Baal moldy ca Kof1066 NOTE a: Pdmbn baglns Jon 1 co 1y 1,.14w I yr of wok*(YY1Mmun x11000 hours.Tlfos.NIyIY.by l.*17014 fa budo.t.d■S%and how.6610 by Jan 1,701611 budl.Md 013% .114.6.TNN wao*Y0Y woo 1&Ha*tunctlon 1414 l..p tll.I•WU►tsbl.wMaMN wOSl ads shoot r you cut ono pasts you mum Ia.pax*op"4l no rain'co you lo Be ll.c/k44Y.d mm11.11 49 Federal Way Day Shelter Pilot Project Final Draft August 14,2015 Business Plan Subject to Minor Revisions Appendix G Operating Expenses CCS Interim Shelter Budget Expenses Including Lease Personnel Annual Operating Expenses Salaries/Wages 58,450 Benefits 16,064 Subtotal,Personnel 74,514 Operating,Supplies,and Other Direct aid to client 2,000 Equipment/supplies 9,000 Insurance 1,000 Postage/shipping 500 Printing/advertising 250 Rent 33,600 Note:The landlord has provided a Utilities 6,400 $150/mos.credit toward utilities or Repair and maintenance 5,000$1,800/yr. Telecommunications 2,000 Travel and training 500 Food 5,000 Accounting/Indirect admin. 14,000 Subtotal, Operating/Supplies/Other TOTAL EXPENSES 79,250 Personnel 74,514 Operating/Supplies/Other 79,250 TOTAL 153,764 Rent and Utilities make up the biggest part of the other costs.CCS is including bus passes as direct aid to the guests,so their staff can link guests to the services they need. Most of the 50 Federal Way Day Shelter Pilot Project Final Draft August 14,2015 Business Plan Subject to Minor Revisions Appendix G 'wnrd) Operating Expenses equipment and supplies will be janitorial supplies necessary to keep the day shelter clean and welcoming. CCS's administration rate is normally 13%, but they have cut It to 10%to help keep costs down. The food budget is$5,000,with expectation that the community will donate food to the shelter,similar to what occurs at their South King County shelters. • 51 I mailed the business plan signature page to Bill H.last Friday and expect it back sometime this week. The following are minor corrections to the business plan: 1. Page 3,second Para.first line,insert the word of between'commitment'and'this'. 2. Page 13,paragraph 1,sentence 3: Lessee,not Lessor 3. Page 14,second Para.(after bullets),line 5: $32,500,not# 4. Page 14,third Para.(after bullets),line 6: Davis-Bacon, not David Bacon e-mail from Martin Petrich 8/26/2015 52 COUNCIL MEETING DATE: October 6,2015 ITEM#: CITY OF FEDERAL WAY CITY COUNCIL AGENDA BILL SUBJECT:SCORE REPORT POLICY QUESTION: N/A Information Only COMMITTEE: Finance,Economic,Development and Regional Affairs MEETING DATE: 09/22/2015 Committee(FEDRAC) CATEGORY: ❑ Consent ❑ Ordinance ❑ Public Hearing ❑ City Council Business ❑ Resolution ® Other STAFF REPORT BY: Ade Ariwoola,Finance Director DEPT:Finance Attachments: 1. Vouchers -September 10,2015 2. August SCORE and SCORE PDA Financials 3. August Jail Statistics 4. SCORE PDA 2014 Audit Exit Report 5. SCORE PDA FS Audit Report 6. SCORE FS Audit Report Options Considered:N/A Information Only MAYOR'S RECOMMENDA q N: MAYOR APPROVAL: dirv,4115 J5. 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W 00w w L a J > W tt R E r o C 2 C.9 W H .t 0 `ub a w, N W O In cu Q ■ L # a oa a o O a V w 111 1.t1 u n c Q X K a N o c O O O 8 o r n N S u- y N CO N m O in .CD o z o V v, o z 5 o _ ..A V N 1 I i Z W ~ - K U co 2 re a i Z o s Z w o � a cc fl N W r. c U N N NN b N p N t a 0U a a Y V go co s 62 V i SCORE Salaries Aug 1-31,2015 Pay Date FTE Checks Direct Deposit Taxes Ben/Deds Total 8/25/2015 135 2,539.22 295,007.63 59,575.36 256,030.12 $ 613,152.33 9/10/2015 134 35,092.98 290,704.83 71,616.48 118,964.92 $ 516,379.21 Total $ 37,632.20 $ 585,712.46 $ 131,191.84 $ 374,995.04 $ 1,129,531.54 63 Financial Summary - Operating Fund 1 2014 Actual As 2015 Adjusted 2015 Actual As Of 07/31/2014 2014 Actual %of Total Budget Of 07/31/2015 %Used Resources Beginning Fund Balance $ 5,463,956 $ 5,463,956 100.00%$ 11,274,143 $ 11,274,143 100.00% Operating Revenue Member Service Payments 8,310,577 14,246,704 58.33% 15,366,918 8,964,036 58.33% Federal Grant 24,765 102,313 24.21% 151,556 17,992 11.87% State Grant - 750 0.00% - - Revenue from Contracting Cities 4,653,312 9,039,125 51.48% 12,000,000 5,658,278 47.15% Revenue from Contracting Cities-Health 112,408 219,637 51.18% - 100,155 Intergovernmental Revenue 24,200 48,400 50.00% 30,000 25,200 84.00% Charges for Services 139,050 241,707 57.53% 225,000 139,707 62.09% Miscellaneous 1,667 3,931 42.41% - 19,513 Interest Earnings 983 1,787 55.00% 2,000 3,650 182.49% Total Operating Revenue 13,266,962 23,904,354 55.50% 27,775,474 14,928,530 53.75% Transfers In Transfer-In - - 0.00% - - 0.00% Total Transfers In - - 0.00% - - 0.00% Total Resources 18,730,918 29,368,310 63.78% 39,049,617 26,202,673 67.10% Expenditures Operating Expenditures Salaries&Wages 4,388,585 7,847,273 55.92% 9,927,582 5,153,757 51.91% Personnel Benefits 1,709,999 3,016,890 56.68% 4,398,773 1,955,247 44.45% Overtime 528,199 978,117 54.00% 690,000 540,976 78.40% Operating Supplies 195,270 362,880 53.81% 471,510 220,063 46.67% Consumables 681,484 1,199,293 56.82% 1,440,371 679,861 47.20% Professional Services 165,252 243,827 67.77% 368,320 185,583 50.39% Medical Services 1,342,521 2,126,718 63.13% 2,613,384 1,426,213 54.57% Outside Medical Services 290,492 484,841 59.91% 400,000 136,310 34.08% Other Services&Charges 239,053 414,130 57.72% 550,782 317,332 57.61% Insurance 146,609 146,609 100.00% 200,000 150,961 75.48% Utilities 335,287 546,075 61.40% 969,290 314,758 32.47% Maintenance 92,964 165,047 56.33% 120,645 80,263 66.53% Intergovernmental 9,250 14,250 64.91% 43,695 16,902 38.68% Capital Outlays 15,652 15,652 100.00% 102,000 109,531 107.38% Transfers Out 998,985 1,215,231 82.21% 6,675,970 2,827,484 42.35% Total Operating Expenditures 11,139,602 18,776,831 59.33% 28,972,322 14,115,240 48.72% Total Expenditures 11,139,602 18,776,831 59.33% 28,972,322 14,115,240 48.72% Ending Fund Balance $ 7,591,316 $ 10,591,479 71.67%$ 10,077,295 $ 12,087,433 119.95% 64 Financial Summary - Reserve Fund 2015 Actual 2015 Adjusted As Of 2014 Actual Budget 07/31/2015 Resources Beginning Fund Balance-ERR $ 1,421,597 $ 2,215,237 $ 2,215,237 Beginning Fund Balance-Contingency $ 1,482,264 $ 1,906,145 $ 1,906,145 Operating Revenue Intergovernmental Revenue Miscellaneous Interest Earnings 2,025 3,321 Total Operating Revenue 2,025 - 3,321 Transfers In Transfer-In-Equipment Reserve 792,409 792,409 792,409 Transfer-In-Contingency Reserve 206,576 314,237 314,237 Total Transfers In 998,985 1,106,646 1,106,646 Total Resources 3,904,871 5,228,028 5,231,349 Expenditures Operating Expenditures Intergovernmental Transfers Out - - - Total Operating Expenditures - - - Total Expenditures Ending Fund Balance-ERR $ 2,214,006 3,007,646 $ 3,009,373 Ending Fund Balance-Contingency $ 1,688,840 $ 2,220,383 $ 2,221,976 Total Ending Fund Balance $ 3,902,846 $ 5,228,029 $ 5,231,349 65 Financial Summary - Debt Service Fund 2015 Adjusted 2015 Actual As 2014 Actual Budget Of 07/31/2015 Resources Beginning Fund Balance $ 3,674,721 $ 3,717,818 $ 3,717,818 Debt Service Revenue Member Payments • 5,540,135 - - Interest Earnings - - - Total Debt Service Revenue 5,540,135 - - Transfers In Transfer-In - 5,469,324 1,720,838 Total Transfers In - 5,469,324 1,720,838 Total Resources 9,214,856 9,187,142 5,438,656 Expenditures Debt Service Expenditures Debt Service 5,420,868 5,401,305 5,399,813 Total Debt Service Expenditures 5,420,868 5,401,305 5,399,813 Total Expenditures 5,420,868 5,401,305 5,399,813 Ending Fund Balance $ 3,793,988 $ 3,785,837 $ 38,842 66 Financial Summary - Capital Fund 2015 Adjusted 2015 Actual As 2014 Actual Budget Of 07/31/2015 Resources Beginning Fund Balance $ 18,477 $ - $ - Capital Revenue Member Payments - - - Revenue from Contracting Cities - - - Intergovernmental-State 100,000 100,000 Miscellaneous - - - Interest Earnings - - - Inusrance Recoveries - 2,212 2,212 Total Capital Revenue - 102,212 102,212 Transfers In Transfer-In - 100,000 - Total Transfers In - 100,000 - Total Resources 18,477 202,212 102,212 Expenditures Capital Expenditures Operating Supplies - - - Professional Services 6,115 - - Capital Outlays 12,363 202,212 - Total Capital Expenditures 18,477 202,212 - Transfers Out Transfer Outs - - - Total Transfers Out - - - Total Expenditures 18,477 202,212 - Ending Fund Balance $ (0) $ - $ 102,212 67 l 2015 SCORE PDA-Financials.. 2015 Adjusted 2015 Actual As 2014 Actual Budget Of 07/31/2015 %Used Beginning Fund Balance $ 844,019 $ 832,967 $ 832,967 96.80% Revenue: Receipt from Federal Rebate 1,514,410 1,513,594 756,797 49.95% Transfer-In from SCORE for Debt Service Payment 5,420,868 5,401,305 5,399,813 100.50% Investment Interest - - - Total Revenue and Other Sources $ 6,935,278 $ 6,914,899 $ 6,156,610 89.38% Total Resources $ 7,779,297 $ 7,747,866 $ 6,989,577 90.20% Expenditures: Professional Services $ 5,934 $ 6,000 $ 4,508 75.14% Debt Service Principal 1,950,000 1,990,000 1,990,000 100.00% Debt Service Interest 5,066,566 4,995,069 4,995,069 100.00% Total Expenditures $ 7,022,500 $ 6,991,069 $ 6,989,577 99.98% Ending Fund Balance $ 756,797 $ 756,797 $ - 0.00% I I 68 1 Financial Summary - Operating Fund 2014 Actual As 2015 Adjusted 2015 Actual As Of 08/31/2014 2014 Actual %of Total Budget Of 08/31/2015 %Used 1 Resources Beginning Fund Balance $ 5,463,956 $ 5,463,956 100.00%$ 11,274,143 $ 11,274,143 100.00% Operating Revenue Member Service Payments 9,497,803 14,246,704 66.67% 15,366,918 10,244,612 66.67% Federal Grant 46,408 102,313 45.36% 151,556 17,992 11.87% State Grant - 750 0.00% - - j Revenue from Contracting Cities 5,554,051 9,039,125 61.44% 12,000,000 6,608,581 55.07% Revenue from Contracting Cities-Health 140,184 219,637 63.83% - 103,483 Intergovernmental Revenue 28,600 48,400 59.09% 30,000 28,400 94.67% Charges for Services 148,791 241,707 61.56% 225,000 175,216 77.87% Miscellaneous 2,066 3,931 52.56% - 22,242 Interest Earnings 1,184 1,787 66.25% 2,000 4,616 230.78% Total Operating Revenue 15,419,087 23,904,354 64.50% 27,775,474 17,205,141 61.94% Transfers In Transfer-In - - 0.00% - - 0.00% Total Transfers In - - 0.00% - - 0.00% Total Resources 20,883,043 29,368,310 71.11% 39,049,617 28,479,284 72.93% Expenditures Operating Expenditures Salaries&Wages 5,065,802 7,847,273 64.55% 9,927,582 5,900,934 59.44% Personnel Benefits 1,974,884 3,016,890 65.46% 4,398,773 2,243,741 51.01% Overtime 621,276 978,117 63.52% 690,000 597,441 86.59% Operating Supplies 229,737 362,880 63.31% 471,510 232,609 49.33% Consumables 817,196 1,199,293 68.14% 1,440,371 802,988 55.75% Professional Services 172,069 243,827 70.57% 368,320 223,527 60.69% Medical Services 1,523,420 2,126,718 71.63% 2,613,384 1,649,410 63.11% Outside Medical Services 404,188 484,841 83.37% 400,000 154,003 38.50% Other Services&Charges 281,619 414,130 68.00% 550,782 338,109 61.39% Insurance 146,609 146,609 100.00% 200,000 149,961 74.98% Utilities 376,614 546,075 68.97% 969,290 352,350 3635% Maintenance 101,636 165,047 61.58% 120,645 89,524 74.20% Intergovernmental 9,250 14,250 64.91% 43,695 24,790 56.73% Capital Outlays 15,652 15,652 100.00% 102,000 146,703 143.83% Transfers Out 998,985 1,215,231 82.21% 6,675,970 2,827,484 42.35% Total Operating Expenditures 12,738,937 18,776,831 67.84% 28,972,322 15,733,573 54.31% Total Expenditures 12,738,937 18,776,831 67.84% 28,972,322 15,733,573 54.31% Ending Fund Balance $ 8,144,106 $ 10,591,479 76.89%$ 10,077,295 $ 12,745,711 126.48% 69 Financial Summary - Reserve Fund 2015 Actual 2015 Adjusted As Of 2014 Actual Budget 08/31/2015 Resources Beginning Fund Balance-ERR $ 1,421,597 $ 2,215,237 $ 2,215,237 Beginning Fund Balance-Contingency $ 1,482,264 $ 1,906,145 $ 1,906,145 Operating Revenue Intergovernmental Revenue Miscellaneous Interest Earnings 2,025 4,014 Total Operating Revenue 2,025 - 4,014 Transfers In Transfer-In-Equipment Reserve 792,409 792,409 792,409 Transfer-In-Contingency Reserve 206,576 314,237 314,237 Total Transfers In 998,985 1,106,646 1,106,646 Total Resources 3,904,871 5,228,028 5,232,042 Expenditures Operating Expenditures Intergovernmental Transfers Out - - - Total Operating Expenditures - - - Total Expenditures - - - Ending Fund Balance-ERR $ 2,214,006 3,007,646 $ 3,009,733 Ending Fund Balance-Contingency $ 1,688,840 $ 2,220,383 $ 2,222,309 Total Ending Fund Balance $ 3,902,846 $ 5,228,029 $ 5,232,042 70 Financial Summary - Debt Service Fund 2015 Adjusted 2015 Actual As 2014 Actual Budget Of 08/31/2015 Resources Beginning Fund Balance $ 3,674,721 $ 3,717,818 $ 3,717,818 Debt Service Revenue Member Payments 5,540,135 - - Interest Earnings - - - Total Debt Service Revenue 5,540,135 - - Transfers In Transfer-In - 5,469,324 1,720,838 Total Transfers In - 5,469,324 1,720,838 Total Resources 9,214,856 9,187,142 5,438,656 Expenditures Debt Service Expenditures Debt Service 5,420,868 5,401,305 5,401,231 Total Debt Service Expenditures 5,420,868 5,401,305 5,401,231 Total Expenditures 5,420,868 5,401,305 5,401,231 - I Ending Fund Balance $ 3,793,988 $ 3,785,837 $ 37,425 71 Financial Summary - Capital Fund 2015 Adjusted 2015 Actual As 2014 Actual Budget Of 08/31/2015 Resources Beginning Fund Balance $ 18,477 $ - $ - Capital Revenue Member Payments - - - Revenue from Contracting Cities - - - Intergovernmental-State 100,000 100,000 Miscellaneous - - - Interest Earnings - - Inusrance Recoveries - 2,212 2,212 Total Capital Revenue - 102,212 102,212 Transfers In Transfer-In - 100,000 - Total Transfers In - 100,000 - Total Resources 18,477 202,212 102,212 Expenditures Capital Expenditures Operating Supplies - - - Professional Services 6,115 - - Capital Outlays 12,363 202,212 - Total Capital Expenditures 18,477 202,212 - Transfers Out Transfer Outs - - - Total Transfers Out - - - Total Expenditures 18,477 202,212 - i Ending Fund Balance $ (0) $ - $ 102,212 72 2015 SCORE PDA Financials 2015 Adjusted 2015 Actual As 2014 Actual Budget Of 08/31/2015 %Used Beginning Fund Balance $ 844,019 $ 832,967 $ 832,967 96.80% Revenue: Receipt from Federal Rebate 1,514,410 1,513,594 756,797 49.95% Transfer-In from SCORE for Debt Service Payment 5,420,868 5,401,305 5,401,231 100.53% Investment Interest - - - Total Revenue and Other Sources $ 6,935,278 $ 6,914,899 $ 6,158,028 89.40% Total Resources $ 7,779,297 $ 7,747,866 $ 6,990,995 90.22% Expenditures: Professional Services $ 5,934 $ 6,000 $ 5,926 98.77% Debt Service Principal 1,950,000 1,990,000 1,990,000 100.00% Debt Service Interest 5,066,566 4,995,069 4,995,069 100.00% Total Expenditures $ 7,022,500 $ 6,991,069 $ 6,990,995 100.00% Ending Fund Balance $ 756,797 $ 756,797 $ - 0.00% 73 ...f W -4M C: N m 1^.1 N 2 Q C 4A .401 co rr;s1 Milt 1 PI : .:-!‘`,:' - 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Q rocs, Q 1 I 1 I F— I A 0 ° oo in oo ° oo v °a /r�r 92 -Ai pp N N 7:. . c,:, o .44 Ca co a)U, N N 2 N N - C Q U co N = rn 3 1- 0 N 1, ,_ -. ,. . --7,.. u: , 1 cn - cu aA T C * v0 0 o LL M '' r N 0 C CO cc o (O a) 2 ) LL A> - W N U, co ,--i _C 2 c 0 o 0 o N v o D- m co N o C lfl N D Jo 0 0 0 0 0 0 0 0 0 0 0 00 0 0 0 0 O O 0 0 0 O 0 r-1 93 August 2015 Member Agency Arrests by Inmate's City of Residence Ai IAA SCORE Page 21 Other Renton 41% Auburn Other 40% 49% 50% embe embe City / City 10% 105, (- ----- .—_, Other SeaTac Burien 32% 33% Other 39% I 48% I <mber ' City City 13% �` 35% Tukwila Other 24% 39% Des Other Moines ________ __ 46% Member ®mbe, City City 28% 115,% Combined for all Member Agencies Live Live in Federal Outside Member Other Way Member City of 42% 42% City Arrest 44% 41% Membe Live in Member City City 94 SCORE 2016 Member City ADP Calculation April 1,2015 to March 31,2016 2007 2012 2013 2014 2015 2016 I/D ADP% ADP% ADP% ADP% ADP% ADP% Auburn " ADP for 2016% #of Inmate Days(Periods) Month Days SCORE Total Periods ADP April 30 1,705.00 1,705.00 57.00 May 31 2,305.00 2,305.00 74.00 June 30 2,499.00 2,499.00 83.00 July 31 2,503.00 2,503.00 81.00 August 31 2,320.00 2,320.00 75.00 September 30 - - October 31 - - November 30 - - December 31 - - January 31 - - February 28 - - March 31 - - 365. 11,332 00 11,332 00 74.00; 29.00% 33.98% 27.36% 23.81% 23.03% 23.15% 0.12% Burien ADP for 2016% #of Inmate Days(Periods) Month Days SCORE Total Periods ADP April 30 403.00 403.00 13.00 May 31 436.00 436.00 14.00 • June 30 524.00 524.00 17.00 July 31 541.00 541.00 17.00 August 31 548.00 548.00 18.00 September 30 - - October 31 - November 30 - - December 31 - - January 31 - - February 28 - - March 31 365._ 2,452.00' 2,452.00 16:00; 4.00% 3.06% 3.26% 4.24% 4.12% 5.01% 0.89% • i 95 Page 22 SCORE 2016 Member City ADP Calculation April 1,2015 to March 31,2016 2007 2012 2013 2014 2015 2016 1/D ADP% ADP% ADP% ADP% ADP% ADP% Des,Moines ADP for 2016% #of Inmate Days(Periods) Month Days SCORE Total Periods ADP April 30 162.00 162.00 5.00 May 31 165.00 165.00 5.00 June 30 253.00 253.00 8.00 July 31 244.00 244.00 8.00 August 31 226.00 226.00 7.00 September 30 - - October 31 - - November 30 - - December 31 - - January 31 - - February 28 - - ti March 31 - - 365 ' 1,050.00 r' 1050 00 7.00, 5.00% 1.95% 2.28% 2.98% 2.72% 2.14% -0.58% ._- Federai Way _' ADP for 2016% #of Inmate Days(Periods) Month Days SCORE Total Periods ADP April 30 3,367.00 3,367.00 112.00 May 31 3,219.00 3,219.00 104.00 June 30 3,099.00 3,099.00 103.00 July 31 2,987.00 2,987.00 96.00 August 31 2,633.00 2,633.00 85.00 September 30 - - October 31 - - November 30 - - December 31 - - January 31 - - February 28 - - March 31 - - 365 15;305.00 15,305.00_ 100.00 17.00% 25.07% 27.04% 27.83% 30.70% 31.26% 0.56% 96 Page 23 SCORE 2016 Member City ADP Calculation April 1,2015 to March 31,2016 2007 2012 2013 2014 2015 2016 I/D ADP% ADP% ADP% ADP% ADP% ADP% Renton ADP for 2016% #of Inmate Days(Periods) Month Days SCORE Total Periods ADP April 30 2,219.00 2,219.00 74.00 May 31 2,319.00 2,319.00 75.00 June 30 2,520.00 2,520.00 84.00 July 31 2,523.00 2,523.00 81.00 August 31 2,569.00 2,569.00 83.00 September 30 - - j October 31 - - November 30 - - December 31 - - January 31 - - I February 28 - - March 31 - - 365 12,150.0W------ ;12,150 00 ;-":_79:00 34.00% 25.35% 26.38% 26.93% 26.95% 24.82% -2.13% SeaTac ADP for 2016% #of Inmate Days(Periods) Month Days SCORE Total Periods ADP April 30 562.00 562.00 19.00 1 May 31 465.00 465.00 15.00 June 30 566.00 566.00 19.00 July 31 637.00 637.00 21.00 August 31 536.00 536.00 17.00 1 September 30 - - October 31 - - November 30 - - December 31 - - January 31 - - February 28 - - March 31 - - 365 -'2,766.00,:y,= 2;766.00'., 18.00' 3.00% 4.18% 6.19% 6.19% 4.97% 5.65% 0.68% I i 97 Page 24 SCORE 2016 Member City ADP Calculation April 1,2015 to March 31,2016 2007 2012 2013 2014 2015 2016 I/D ADP% ADP% ADP% ADP% ADP% ADP% Tukwila ADP for 2016% #of Inmate Days(Periods) Month Days SCORE Total Periods ADP April 30 703.00 703.00 23.00 May 31 687.00 687.00 22.00 June 30 687.00 687.00 23.00 July 31 981.00 981.00 32.00 August 31 844.00 844.00 27.00 September 30 - October 31 - - November 30 - - December 31 - - January 31 - - February 28 - - March 31 - - 365 3,902.00 3,902:00' ` . 26.00 8.00% 6.41% 7.49% 8.02% 7.51% 7.97% 0.46% 48,957.00 48,957.00 320.00 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 0.00% 98 Page 25 ■ , 'i , " d' H Ln M H N M M N H d• 1n M d' if) et H M "Ch d' d' N N d' N M N in to H to H H a•,I H H d H a••i H H H H H H H H H H H a-I H H H d' d' e-I H N H H H t0 CLI 1 m-t O' N N N N N N N N N N N N N N N N N N N N N N N O N N N N N N N N N N N C �+ t \ \ \ \ ay d' \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ N \ \ \ \ \ \ \ \ \ 0 O O. a..1 a,•4 N N I- a..1 N a.t a..4 h to CO d' M H H Ct Ct N N ^ tD O H N Q1 M 00 N M e„I Ct ^ IN d to \ \ N N N \ \ \ \ H N N N H \ H N H N N \ H M \ N \ .,• N N \ \ N N N ,_r ^ ' i 1 M O �!1 ^ O\1 O\1 d M H N 111 m V\t V\ d' o) W me 0\0 N M ^ is) N. 1. �: CO O u1 V1 WI O u1 O VI VA 0 CO O. ^ N 01 N N !} 0 H CO ^ 0 0 O CO ID d' O 0 N d• CO 00 H •1' 01 0 V' H Ct I' ^ O1 V1 O ^ O1 N' m .O: 01 d' H N. 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Report No. 1014813 ❑ � - ti� 100 ' Washington State Auditor's Office August 17,2015 Board of Appointed Representatives South Correctional Entity Facility Public Development Authority Des Moines,Washington Report on Financial Statements Please fmd attached our report on the South Correctional Entity Facility Public Development Authority's financial statements. We are issuing this report in order to provide information on the Authority's financial condition. Sincerely, JAN M.JUTTE,CPA,CGFM ACTING STATE AUDITOR OLYMPIA, WA Insurance Building,P.O.Box 40021❑Olympia,Washington 98504-0021 0(360)902-0370 DTDD Relay(800)833-6388 101 TABLE OF CONTENTS Independent Auditor's Report On Internal Control Over Financial Reporting And On Compliance And Other Matters Based On An Audit Of Financial Statements Performed In Accordance With Government Auditing Standards 4 Independent Auditor's Report On Financial Statements 6 Financial Section 9 About The State Auditor's Office 25 Washington State Auditor's Office Page 3 102 INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GO VERNMENT AUDITING STANDARDS South Correctional Entity Facility Public Development Authority King County January 1,2014 through December 31,2014 Board of Appointed Representatives South Correctional Entity Facility Public Development Authority Des Moines,Washington We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States,the financial statements of the South Correctional Entity Facility Public Development Authority,King County, Washington, as of and for the year ended December 31, 2014, and the related notes to the financial statements, which collectively comprise the Authority's basic financial statements, and have issued our report thereon dated July 22, 2015. INTERNAL CONTROL OVER FINANCIAL REPORTING In planning and performing our audit of the financial statements, we considered the Authority's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Authority's internal control. Accordingly, we do not express an opinion on the effectiveness of the Authority's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the Authority's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Washington State Auditor's Office Page 4 103 Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations,during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However,material weaknesses may exist that have not been identified. COMPLIANCE AND OTHER MATTERS As part of obtaining reasonable assurance about whether the Authority's financial statements are free from material misstatement,we performed tests of the Authority's compliance with certain provisions of laws,regulations,contracts and grant agreements,noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit,and accordingly,we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. PURPOSE OF THIS REPORT The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Authority's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Authority's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. However, this report is a matter of public record and its distribution is not limited. It also serves to disseminate information to the public as a reporting tool to help citizens assess government operations. C)cf„, JAN M.JUTTE, CPA, CGFM ACTING STATE AUDITOR OLYMPIA,WA July 22,2015 Washington State Auditor's Office Page 5 104 INDEPENDENT AUDITOR'S REPORT ON FINANCIAL STATEMENTS South Correctional Entity Facility Public Development Authority King County January 1,2014 through December 31,2014 Board of Appointed Representatives South Correctional Entity Facility Public Development Authority Des Moines,Washington REPORT ON THE FINANCIAL STATEMENTS We have audited the accompanying financial statements of the South Correctional Entity Facility Public Development Authority, King County, Washington, as of and for the year ended December 31, 2014, and the related notes to the financial statements, which collectively comprise the Authority's basic fmancial statements as listed on page 9. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America;this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor Washington State Auditor's Office Page 6 105 considers internal control relevant to the Authority's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Authority's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the South Correctional Entity Facility Public Development Authority, as of December 31, 2014,. and the changes in financial position and cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis on pages 10 through 14 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Washington State Auditors Office Page 7 106 OTHER REPORTING REQUIRED BY GOVERNMENT AUDITING STANDARDS In accordance with Government Auditing Standards, we have also issued our report dated July 22, 2015 on our consideration of the Authority's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Authority's internal control over financial reporting and compliance. JAN M.JUTTE,CPA,CGFM ACTING STATE AUDITOR OLYMPIA,WA July 22,2015 Washington State Auditor's Office Page 8 107 FINANCIAL SECTION South Correctional Entity Facility Public Development Authority King County January 1,2014 through December 31,2014 REQUIRED SUPPLEMENTARY INFORMATION Management's Discussion and Analysis—2014 BASIC FINANCIAL STATEMENTS Statement of Net Position—2014 Statement of Revenues,Expenses and Changes in Net Position—2014 Statement of Cash Flows—2014 Notes to Financial Statements—2014 `{I Washington Stage Auditor's Office Page 9 108 South Correctional Entity Public Development Authority 2014 Management's Discussion and Analysis South Correctional Entity(SCORE) Facility Public Development Authority(SCORE Public Development Authority)management discussion and analysis is designed to: • Assist the reader in focusing on significant financial issues • Provide an overview of SCORE Public Development Authority's financial activity • Identify changes in SCORE Public Development Authority's financial position • Identify any material deviations from the approved budget The Management Discussion and Analysis is designed to focus on the current year's activities, resulting changes and currently known facts. Therefore, it should be read in conjunction with the SCORE Public Development Authority's financial statements. Financial Highlights • This is the sixth year's financial statements for SCORE Public Development Authority and the third full year of operation for the SCORE facility. • The assets of SCORE Public Development Authority equal its liabilities at the close of 2014 because the receivable from SCORE is limited to the amount needed by the SCORE Public Development Authority to satisfy its liabilities. • SCORE Public Development Authority made its second principal payment on its bonds payable in 2014. • SCORE Public Development Authority activity for 2014 was attributable to the continuing debt service and related administrative costs of the debt issued to construct the South Correctional Entity(SCORE)facility. Using This Annual Report This annual report consists of a series of financial statements. The Statement of Net Position, the Statement of Revenues, Expenses, and Changes in Net Position and the Statement of Cash Flows found after Management's Discussion and Analysis, provide information about the activities of SCORE Public Development Authority as a whole and present a longer-term view of SCORE Public Development Authority's finances. Reporting SCORE Public Development Authority as a Whole The Statement of Net Position, the Statement of Revenues, Expenses and Changes in Net Position and the Statement of Cash Flows report information about SCORE Public Development Authority as a whole and about its activities in a way that helps communicate the financial condition of SCORE Public Development Authority. These statements include all assets and liabilities using the accrual basis of accounting, which is similar to the accounting used by most private sector companies. All of the current year's revenues and expenses are taken into account regardless of when cash is received or paid. Washington State Auditor's Office Page 10 109 South Correctional Entity Public Development Authority 2014 These statements report SCORE Public Development Authority's net position, and changes in them, as well as how cash was generated and used during the year. SCORE Public Development Authority's net position is the difference between assets plus deferred outflows and liabilities plus deferred inflows. Since SCORE Public Development Authority has no items requiring recognition as deferred inflows or deferred outflows SCORE Public Development Authority's net position is the difference between its assets and liabilities. It is one way to measure SCORE Public Development Authority's financial position. However, as indicated above, the assets of SCORE Public Development Authority equal its liabilities at the close of 2014 because the receivable from SCORE is limited to the amount needed by the SCORE Public Development Authority to satisfy its liabilities. As such, there are no expected future increases or decreases in SCORE Public Development Authority's net position. SCORE Public Development Authority financial statements are presented in three parts: 1. This Management's Discussion and Analysis as required supplementary information 2. Financial statements 3. Notes to the financial statements Financial Statements The Financial Statements are presented in conformity with the Governmental Accounting Standards Board (GASB) Statement No. 63 — Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position and GASB Statement No. 65 — Items Previously Reported as Assets and Liabilities. A fund is a fiscal and accounting entity with a self-balancing set of accounts used to account for specific activities or meet certain objectives. SCORE Public Development Authority only has one fund type;proprietary funds. Proprietary funds are used by governments to account for their business-type activities and use the same basis of accounting utilized in private industry. Business-type activities provide specific goods or services to a group of customers that are paid for by fees charged to those customers. There is a direct relationship between the fees paid and the services rendered. SCORE Public Development Authority has one type of proprietary fund; Enterprise funds. Enterprise funds are used to report any activity for which a fee is charged to external users for goods or services. SCORE Public Development Authority currently has only one enterprise fund. Notes to the Financial Statements The notes provide additional information that is essential to a full understanding of the data provided in the financial statements. Washington Slate Auditor's Office Page 11 110 South Correctional Entity Public Development Authority 2014 Financial Analysis The statement of net position can serve as a useful indicator of SCORE Public Development Authority's financial position. SCORE Public Development Authority net position (assets in excess of liabilities) at December 31,2014 totaled$0. Following is a condensed version of the statement of net position. SOUTH CORRECTIONAL ENTITY(SCORE)DEVELOPMENT AUTHORITY Condensed Statement of Net Position 2014 2013 Current assets $ 4,507,434 $ 4,499,174 Noncurrent assets 80,668,106 82,701,520 TOTAL ASSETS 85,175,540 87,200,694 TOTAL DEFERRED OUTFLOWS OF RESOURCES - - Long-term liabilities 80,668,106 82,701,521 Other liabilities 4,507,434 4,499,173 TOTAL LIABILITIES 85,175,540 87,200,694 TOTAL DEFERRED INFLOWS OF RESOURCES - - NET POSITION: Net investment in capital assets - - Restricted - - Unrestricted - - TOTAL NET POSITION SCORE Public Development Authority's net position did not change from 2013 to 2014 because the receivable from SCORE is limited to the amount needed by the SCORE Public Development Authority to satisfy its liabilities. Changes in Net Position The condensed summary of activities,which follows, shows again that net position did not change during the year. Activity for the SCORE Public Development Authority is limited to debt service and related administrative costs of the debt issued to construct the South Correctional Entity (SCORE) facility. The decrease in revenues from 2013 to 2014 corresponds to the decrease in interest expense and a minor increase in administrative costs. Washington State Auditor's Office Page 12 111 South Correctional Entity Public Development Authority 2014 SOUTH CORRECTIONAL ENTITY(SCORE)DEVELOPMENT AUTHORITY Changes in Net Position 2014 2013 REVENUES: BABs interest subsidy $ 1,514,410 $ 1,523,405 Intergovernmental revenues $ 3,526,393 $ 3,579,740 Interest revenues - - TOTAL REVENUES 5,040,803 5,103,145 EXPENSES: Administrative and general 5,934 4,881 Interest expense 5,034,869 5,098,264 TOTAL EXPENSES 5,040,803 5,103,145 Increase in net position - - Net position-beginning - - Net position-ending $ - $ - Capital Assets SCORE Public Development Authority does not report capital assets as those assets are reported in SCORE's financial statements. Long-term Liabilities At year-end, SCORE Public Development Authority's total outstanding debt principal was$82.37 million. This amount reflects a$1,950,000 principal payment on the special obligation bonds made on January 1, 2014. There is another principal payment of$1,990,000 scheduled for January 1, 2015. These bonds were issued in 2009 to finance the acquisition, construction, and equipping of the SCORE facility. Additional information on long-term liabilities is provided in Note 4 to the financial statements. Budgetary Highlights The SCORE Public Development Authority adopted the 2014 budget of $7.02 million to fund the debt service and related administration costs. Washington State Auditor's Office Page 13 112 South Correctional Entity Public Development Authority 2014 Requests for Information This financial report is designed to provide a general overview of SCORE Public Development Authority's finances. Questions concerning this report, or requests for additional information, may be addressed to the Finance Manager of SCORE at 20817 17"'Avenue South, Des Moines,WA 98198. Washington State Auditor's Office Page 14 113 South Correctional Entity Public Development Authority 2014 South Correctional Entity(SCORE)Development Authority Statement of Net Position December 31,2014 ASSETS Current assets: Cash and cash equivalents $ 832,967 Due from other governmental units 3,674,467 Total current assets 4,507,434 Noncurrent assets: Due from other governmental units 80,668,106 Financing costs and other assets(net) - Total noncurrent assets 80,668,106 TOTAL ASSETS 85,175,540 DEFERRED OUTFLOWS OF RESOURCES - LIABILITIES Current liabilities: Accrued interest payable 2,517,434 Special obligation bonds payable-Current 1,990,000 Total current liabilities 4,507,434 Long-term liabilities Special obligation bonds payable 80,380,000 Unamortized premium on special obligation bonds 375,181 Unamortized discount on special obligation bonds (87,075) Total long-term liabilities 80,668,106 TOTAL LIABILITIES 85,175,540 DEFERRED INFLOWS OF RESOURCES - NET POSITION Net investment in capital assets - Restricted - Unrestricted - TOTAL NET POSITION $ - The notes to the financial statements are an integral part of this statement. Washington State Auditor's Office Page 13 114 South Correctional Entity Public Development Authority 2014 South Correctional Entity(SCORE)Development Authority Statement of Revenues, Expenses,and Changes in Net Position For the Year Ended December 31,2014 OPERATING REVENUES: Charges for services $ - TOTAL OPERATING REVENUES - OPERATING EXPENSES: Administrative and general 5,934 TOTAL OPERATING EXPENSES 5,934 OPERATING INCOME(LOSS) (5,934) NON-OPERATING REVENUES(EXPENSES): BABs interest subsidy 1,514,410 Intergovernmental revenues 3,526,393 Interest revenues - Interest expense (5,034,869) NON-OPERATING REVENUE NET OF EXPENSE 5,934 INCOME(LOSS) BEFORE CONTRIBUTIONS - Transfers in (out) - CHANGE IN NET POSITION - NET POSITION, JANUARY 1 NET POSITION, DECEMBER 31 $ - The notes to the financial statements are an integral part of this statement. Washington State Auditor's Office Page 16 115 South Correctional Entity Public Development Authority 2014 South Correctional Entity(SCORE)Development Authority Statement of Cash Flows For the Year Ended December 31,2014 CASH FLOWS FROM OPERATING ACTIVITIES: Cash paid to suppliers for goods&services $ (5,976) NET CASH PROVIDED(USED)BY OPERATING ACTIVITIES (5,976) CASH FLOWS FROM CAPITAL FINANCING ACTIVITIES: Interest paid on capital debt (5,109,981) Principal paid on capital debt (1,950,000) BABs interest subsidy 1,514,410 Intergovernmental revenues 5,540,453 NET CASH PROVIDED(USED)BY CAPITAL FINANCING ACTIVITIES (5,118) CASH FLOWS FROM INVESTING ACTIVITIES: Interest on investments - NET CASH PROVIDED(USED)BY INVESTING ACTIVITIES - NET INCREASE(DECREASE)IN CASH& CASH EQUIVALENTS (11,094) CASH&CASH EQUIVALENTS,JANUARY 1 844,061 CASH&CASH EQUIVALENTS,DECEMBER 31 $ 832,967 RECONCILIATION OF OPERATING INCOME(LOSS)TO NET CASH PROVIDED(USED)BY OPERATING ACTIVITIES: Operating income(loss) $ (5,934) Adjustments to reconcile operating income(loss)to net cash provided(used)by operating activities: Increase(decrease)in accounts payable (42) NET CASH PROVIDED(USED)BY OPERATING ACTIVITIES $ (5,976) NONCASH INVESTING,CAPITAL AND FINANCING ACTIVITIES: Net amortization of bond premium and discount $ (43,415) TOTAL NONCASH INVESTING,CAPITAL AND FINANCING ACTIVITIES $ (43,415) The notes to the financial statements are an integral part of this statement. Washington State Auditor's Office Page 17 116 South Correctional Entity Public Development Authority 2014 SOUTH CORRECTIONAL ENTITY(SCORE) PUBLIC DEVELOPMENT AUTHORITY Notes to the Financial Statements December 31,2014 NOTE 1—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The SCORE Public Development Authority, hereafter referred to as the"Authority", was chartered by the City of Renton, pursuant to RCW 35.21.730 through 35.21.757 and Ordinance No. 5444 of the City of Renton. The Authority was formed to provide an independent legal entity to finance a portion of the costs of acquiring, constructing, improving and equipping a consolidated correctional facility to be known as the South Correctional Entity(SCORE)facility through the issuance and servicing of its Bonds, Series 2009A and its Bonds, Series 2009B (Taxable Build America Bonds) (together, the "Bonds") issued in the aggregate principal amount of$86,235,000, and to perform other functions specified in its charter. The Authority is an independent legal entity exclusively responsible for its own debts, obligations and liabilities. All liabilities incurred by the Authority shall be satisfied exclusively from the assets and credit of the Authority. Unless otherwise agreed to by the Member Cities (defined below), no creditor or other persons shall have any recourse to the assets, credit or services of the Member Cities on account of any debts, obligations, liabilities, acts or omissions of the Authority. In accordance with the Amended and Restated Interlocal Agreement dated October 1,2009(the"SCORE Formation Interlocal Agreement"), among the cities of Auburn, Burien, Des Moines, Federal Way, Renton, SeaTac and Tukwila (the "Member Cities"), under the authority of the "Interlocal Cooperation Act" (chapter 39.34 RCW) and ordinances passed by the cities of Auburn, Burien, Federal Way, Renton, SeaTac and Tukwila(the"Owner Cities"), each Owner City is obligated to pay its allocable portion of debt service on the Bonds, as the same shall become due and payable, and to pay administrative expenses with respect to the Bonds. Each Owner City is obligated to pay its share of the debt service on the Bonds,and its obligation is limited to its allocable share, without regard to payment or lack thereof by any other jurisdiction. The obligation of each Owner City to pay its allocable portion is an irrevocable full faith and credit obligation of such Owner City, payable from property taxes levied within the constitutional and statutory authority provided without a vote of the electors of the Owner City on all of the taxable property within the Owner City and other sources of revenues available therefor. All payments with respect to the Bonds will be made to SCORE in its capacity as administrator and servicer of the bonds issued by the Authority. For the purpose of securing the exemption from federal income taxation for interest on obligations of the Authority, the Authority constitutes an authority and instrumentality of the Owner Cities (within the meaning of those terms in regulations of the United States treasury and rulings of the Internal Revenue Service prescribed pursuant to Section 103 and Section 115 of the Internal Revenue Code of 1986 as amended.) For purposes of Section 265(b)(3)(C)(iii)of the Internal Revenue Code of 1986, as amended, the amount of each issue of obligations of the Authority shall be allocated among each of the Owner Cities. The financial statements of the Authority have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Washington State Auditor's Office Page 18 117 South Correctional Entity Public Development Authority 2014 Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. Significant accounting policies are described in the following notes. The Authority implemented the following accounting and reporting standards issued by the Governmental Accounting Standards Board(GASB): GASB Statement No. 63 — Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position was adopted for fiscal 2012 reporting. This Statement provides financial reporting guidance for reporting deferred outflows of resources, deferred inflows of resources and net position. While the Authority is presenting captions for deferred inflows and outflows, it has no items required to be reported as such. GASB Statement No. 65 - Items Previously Reported as Assets and Liabilities was adopted for fiscal 2013 reporting. This Statement establishes accounting and financial reporting standards that reclassify as deferred outflows of resources or deferred inflows of resources,certain items that were previously reported as assets and liabilities. The effect of adopting GASB Statement No. 65 was to reclassify financing costs, previously reported as deferred charges, to due from other governmental units as a prior period restatement. Since the restatement was limited to previously reported amounts within noncurrent assets, there was no effect on previously reported net position. A. Reporting Entity The Authority is a public corporation organized pursuant to RCW 35.21.730 through 35.21.757 and Ordinance No. 5444 of the City of Renton. The Authority was formed to provide an independent legal entity to finance a portion of the acquisition,construction,and equipping of the South Correctional Entity(SCORE)facility through the issuance and servicing of$86,235,000 of Bonds,and to perform other functions specified in its charter. A Board of Directors serves the Authority. The Administrative Board of SCORE, established pursuant to Section 5 of the SCORE Formation Interlocal Agreement, including all amendments acts ex officio as the Board of Directors of the Authority. Board members shall have terms coextensive with their terms as members of the Administrative Board of SCORE. The Authority is determined to be a joint venture of the Owner Cities, and therefore, is not considered a component unit of either SCORE or the Owner Cities. B. Basis of Presentation—Fund Accounting The accounts of the Authority are organized on the fund basis, with a set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenses. The Authority's resources are allocated to and accounted for in a fund as summarized in the financial statements,for the year 2014, included in this Annual Report. The Authority is a proprietary fund whose operations consist of payment of principal and interest for the bonds that it issued in 2009. For 2014, the Authority's revenues consist of Washington State Auditor's Office Page 19 118 South Correctional Entity Public Development Authority 2014 intergovernmental revenue related to payment of the debt service and interest income. Following is a description of the proprietary fund type used by the Authority for financial reporting purposes. Proprietary Fund Types Proprietary funds are accounted for on the "flow of economic resources" measurement focus. This means that all assets and all liabilities (whether current or non-current) associated with the activity are included in the Statement of Net Position. Their reported net position are segregated into invested in capital assets, restricted and unrestricted. Proprietary fund operating statements present increases (revenues and gains) and decreases (expenses and losses) in the changes in net position. The proprietary fund measurement focus is upon the determination of net income, financial position, and statement of cash flows. Because the Authority is a financing entity and not an operating entity,substantially all revenues and expenses are considered non-operating. C. Basis of Accounting Basis of accounting refers to when revenues and expenses are recognized in the accounts and reported in the financial statements. Accrual Basis of Accounting The accrual basis of accounting is followed in Proprietary Funds. Revenues are recognized when earned and expenses are recognized when incurred. The participating cities provide the funds necessary to amortize the bond indebtedness of the Authority. The Owner Cities will provide funds to pay the debt service on the bond issue as the amounts become due and payable and to pay administrative expenses with respect to the Bonds. No Owner City shall be obligated to pay the share of any other Owner City. All payments with respect to the bonds shall be made to SCORE in its capacity as administrator and servicer of the bonds issued by the Authority. GASB Statement No. 62 Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements provides a codification of private-sector standards of accounting and financial reporting issued prior to December 1, 1989,to be followed in the financial statements of proprietary fund types, SCORE has adopted provisions of GASB Statement No.62. D. Cash As of December 31, 2014, there were no cash surpluses. All cash on hand will be used for current debt service requirements. E. Net Position The net position of the Authority is zero as all liabilities are expected to be paid by the Owner Cities pursuant to the Formation Interlocal Agreement effective October 1,2009. Washington State Auditor's Office Page 20 • 119 South Correctional Entity Public Development Authority 2014 NOTE 2—STEWARDSHIP,COMPLIANCE AND ACCOUNTABILITY There have been no material violations of finance-related legal or contractual provisions, and there have been no expenditures exceeding legal appropriations. NOTE 3—DEPOSITS AND INVESTMENTS Investments of funds can be in the form of federal government securities, repurchase agreements, banker's acceptances, certificates of deposit, Local Government Investment Pool (LGIP), and savings accounts. Investments are stated at market value as of the year-end. Available cash is deposited into savings accounts and/or other types of investments as cash flow allows. Interest earned is credited to the appropriate investing source. Custodial Credit risk is the risk associated with the failure of a depository financial institution. In the event of a depository financial institution's failure,it is the risk that the Authority would not be able to recover its deposits or collateralized securities that are in the possession of the outside parties. The Authority minimizes custodial credit risk by following the restrictions set forth in state law. Bank deposits are insured up to$250,000 by the Federal Depository Insurance Corporation (FDIC); and by the Washington Public Depository Protection Commission(WPDPC)(established under Chapter 39.58 of the Revised Code of Washington) for amounts over $250,000. The deposits are not subject to additional legal or contractual provisions. Deposits totaled$832,967 as of December 31,2014. The bank balances of deposits are substantially the same as the recorded deposits. The Authority's deposits at the end of fiscal year 2014 are: Deposits and Investments Fair Value Source December 31,2014 Checking $ 832,967 Total $ 832,967 NOTE 4—LONG TERM DEBT The Authority's long term debt consists of its Bonds, Series 2009A and its Bonds, Series 2009B (Taxable Build America Bonds) (together, the "Bonds"). The Bonds were issued November 4, 2009 for an aggregate principal amount of $86,235,000. The interest rates on the Bonds range from 3.001% to 6.616%. In accordance with the American Recovery and Reinvestment Act of 2009,the Authority elected to issue a portion of the Bonds as "Build America Bonds° and to receive payments from the federal government equal to 35%of the corresponding interest payable on such bonds on each interest payment date. The Authority believed this subsidy would be intact for the life of the bonds outstanding. Pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended in 2012 certain automatic reductions took place as of March 1, 2013. These required reductions of 8.9%to Washington State Auditor's Office Page 21 120 South Correctional Entity Public Development Authority 2014 refundable credits under section 6431 of the Internal Revenue applicable to certain qualified bonds. The sequester reduction is applied to section 6431 amounts claimed by an issue on any Form 8038-CP filed with the Service which results in a payment to such issuer on or after March 1, 2013. The sequestration reduction rate will be applied until the end of fiscal year 2021 as a reduction to the refundable credits of 7.3% or intervening Congressional action, at which time the sequestration rate is subject to change. The BABs subsidy reflected in the summary of debt service chart is based on the subsidy rate in effect for 2015. BAB subsidy request form is Form 8038-CP. The Authority BAB reduction from Congress sequestration measures for 2014 was $131,573. The original 2014 annual BAB subsidy was $1,654,975, less actual BAB subsidy received of$1,523,402. Congress sequestration measure to reduce BAB subsidies by 7.3 percent continues through 2021. It is forecasted that the 7.3 percent reduction in the 2015 BAB subsidy will be$118,377. The Bonds were issued for the purpose of providing funds to acquire, construct,and equip a new regional jail facility (SCORE). SCORE provides an essential governmental service to many governmental agencies in South King County. Pursuant to an Amended and Restated Interlocal Agreement among the Cities of Auburn, Burien, Des Moines, Federal Way, Renton, SeaTac and Tukwila effective October 1, 2009 (the "SCORE Formation Interlocal Agreement), the Owner Cities have agreed to finance the new SCORE facility and contribute to its capital and operational costs as provided therein. Under the SCORE Formation Interlocal Agreement and ordinances passed by the cities of Auburn, Burien, Federal Way, Renton, SeaTac and Tukwila (the "Owner Cities"), each Owner City has pledged to contribute their allocable share to pay debt service on the Bonds, as the same shall become due and payable and to pay administrative expenses with respect to the Bonds. Each Owner City's obligation is limited to its allocable share of principal and interest on the Bonds and all such payments shall be made without regard to the payment or lack thereof by any other jurisdiction. No City is obligated to pay the share of any other City, and each City has obligated and committed itself to budget for and pay its allocable share of the financial obligations represented by the Bonds. The obligation of each Owner City to pay its allocable share of principal and interest on the Bonds is an irrevocable full faith and credit obligation, payable from property taxes levied within its constitutional and statutory authority provided without a vote of the electors of the Owner City on all of the taxable property within the City and other sources of revenue available therefor. Amortization of premium and discount is not included in interest expense because it is recorded directly to due from other governmental units. Federal arbitrage rules apply to the Bonds. No amounts related to a potential arbitrage liability have been reported in the financial statements for the year ended December 31,2014. Long Term Debt Debt Issue Issue Beginning Balance Additions Deductions Ending Balance Due Within Type Amount Date 01/01/2014 2014 2014 12/31/2014 One Year 2009 Special Obligation Bonds $86,235,000 November 4,2009 $ 84,320,000 $ - $1.950,000 $ 82,370,000 8 1,990,000 Unamortized(discount)/premium 505,179 November 4,2009 331,521 - 43,415 288,106 - Total Lon.Term Debt $ 84,651,521 $ - $1,993,415 $ 82,658.106 $1,990,000 Washington State Auditor's Office Page 22 121 South Correctional Entity Public Development Authority 2014 Summary of Debt Service Requirements BABs Year Principal Interest Subsidy Total 2015 1,990,000 4,995,069 (1,514,410) 5,470,659 2016 2,065,000 4,911,886 (1,513,594) 5,463,292 2017 2,145,000 4,820,241 (1,503,576) 5,461,665 2018 2,240,000 4,715,979 (1,503,576) 5,452,403 2019 2,310,000 4,602,229 (1,467,237) 5,444,992 2020-2024 12,905,000 21,102,168 (7,183,090) 26,824,078 2025-2029 15,675,000 16,833,706 (6,067,796) 26,440,910 2030-2034 19,265,000 11,158,380 (4,128,483) 26,294,897 2035-2039 23,775,000 4,064,705 (1,697,914) 26,141,791 Totals $ 82,370,000 $ 77,204,363 $ (26,579,676) $ 132,994,687 NOTE 5—RISK MANAGEMENT The Authority pursuant to the Interlocal Agreement has insurance coverage through SCORE. SCORE is a member of the Washington Cities Insurance Authority(WCIA). Utilizing Chapter 48.62 RCW(self-insurance regulation) and Chapter 39.34 RCW(Interlocal Cooperation Act), nine cities originally formed WCIA on January 1, 1981. WCIA was created for the purpose of providing a pooling mechanism for jointly purchasing insurance, jointly self-insuring, and / or jointly contracting for risk management services. WCIA has a total of 175 Members. New members initially contract for a three-year term, and thereafter automatically renew on an annual basis. A one-year withdrawal notice is required before membership can be terminated. Termination does not relieve a former member from its unresolved loss history incurred during membership. Liability coverage is written on an occurrence basis, without deductibles. Coverage includes general, automobile, police, public officials' errors or omissions, stop gap, and employee benefits liability. Limits are$4 million per occurrence self-insured layer, and$16 million per occurrence in the re-insured excess layer. The excess layer is insured by the purchase of reinsurance and insurance and is subject to aggregate limits. Total limits are$20 million per occurrence subject to aggregate sublimits in the excess layers. The Board of Directors determines the limits and terms of coverage annually. Insurance coverage for property, automobile physical damage, fidelity, inland marine, and boiler and machinery are purchased on a group basis. Various deductibles apply by type of coverage. Property insurance and auto physical damage are self-funded from the members' deductible to $750,000, for all perils other than flood and earthquake, and insured above that amount by the purchase of insurance. The facility is insured up to a maximum of $35 million for damage and fire and includes a $5,000 deductible. In-house services include risk management consultation, loss control field services, claims and litigation administration, and loss analyses. WCIA contracts for the claims investigation consultants for personnel issues and land use problems, insurance brokerage, and lobbyist services. Washington Slate Auditor's Office Page 23 122 South Correctional Entity Public Development Authority 2014 WCIA is fully funded by its members, who make annual assessments on a prospectively rated basis, as determined by an outside, independent actuary. The assessment covers loss, loss adjustment, and administrative expenses. As outlined in the interlocal, WCIA retains the right to additionally assess the membership for any funding shortfall. An investment committee, using investment brokers, produces additional revenue by investment of WCIA's assets in financial instruments which comply with all State guidelines. A Board of Directors governs WCIA, which is comprised of one designated representative from each member. The Board elects an Executive Committee and appoints a Treasurer to provide general policy direction for the organization. The WCIA Executive Director reports to the Executive Committee and is responsible for conducting the day to day operations of WCIA. There have been no settlements exceeding insurance coverage in the last three years. NOTE 6—MATERIAL RELATED PARTY TRANSACTIONS The SCORE Public Development Authority was chartered by the City of Renton, pursuant to RCW 35.21.730 through 35.21.757 and Ordinance No. 5444 of the City of Renton. The Authority was formed to provide an independent legal entity to finance the acquisition, construction, and equipping of the South Correctional Entity(SCORE)facility through the issuance and servicing of$86,235,000 of Bonds, and to perform other functions specified in its charter. Payment of principal of and interest on the Bonds is secured by the full faith and credit of the Owner Cities. The Authority is an independent legal entity exclusively responsible for its own debts, obligations and liabilities. All liabilities incurred by the Authority shall be satisfied exclusively from the assets and credit of the Authority. Unless otherwise agreed to by the Member Cities, no creditor or other persons shall have any recourse to the assets, credit, or services of the SCORE Member Cities on account of any debts, obligations, liabilities, acts or omissions of the Authority. Pursuant to the SCORE Formation Interlocal Agreement,the Owner Cities are liable for their respective share of all debt issued by the Authority. SCORE will be responsible for billing and collecting the annual debt service payments from the SCORE Owner Cities. Once SCORE has received the debt service payments from the Owner Cities, SCORE will remit funds to the Authority and the Authority will make all semi-annual debt service payments to the Bank of New York. The carrying costs were funded from the bond proceeds during the construction period (through January 1,2012). Debt service payments net of the federal interest subsidy at 32.43%of interest costs received in connection with the Build America Bonds totaled $3.4 million for 2014. During the year ended December 31, 2014 SCORE collected and remitted$5,540,135 for financing assessments from owner cities. END OF NOTES A copy of this report is available at SCORE, 20817 17th Avenue South, Des Moines,WA 98198. Washington State Auditor's Office Page 24 123 ABOUT THE STATE AUDITOR'S OFFICE The State Auditor's Office is established in the state's Constitution and is part of the executive branch of state government. The State Auditor is elected by the citizens of Washington and serves four-year terms. We work with our audit clients and citizens to achieve our vision of government that works for citizens, by helping governments work better, cost less, deliver higher value, and earn greater public trust. In fulfilling our mission to hold state and local governments accountable for the use of public resources, we also hold ourselves accountable by continually improving our audit quality and operational efficiency and developing highly engaged and committed employees. As an elected agency, the State Auditor's Office has the independence necessary to objectively perform audits and investigations. Our audits are designed to comply with professional standards as well as to satisfy the requirements of federal,state,and local laws. Our audits look at financial information and compliance with state, federal and local laws on the part of all local governments, including schools, and all state agencies, including institutions of higher education. In addition, we conduct performance audits of state agencies and local governments as well as fraud,state whistleblower and citizen hotline investigations. The results of our work are widely distributed through a variety of reports, which are available on our website and through our free,electronic subscription service. We take our role as partners in accountability seriously, and provide training and technical assistance to governments,and have an extensive quality assurance program. Contact information for the State Auditor's Office Deputy Director for Communications Thomas Shapley Thomas.Shapley( ,sao.wa.gov (360)902-0367 Public Records requests (360) 725-5617 Main telephone (360)902-0370 Toll-free Citizen Hotline (866)902-3900 Website www.sao.wa.gov Washington State Auditor's Office Page 25 124 OR ry Washington State Auditor's Office � "", o = Exit Conference Integrity • Respect • Independence Jan Jutte, CPA South Correctional Entity Facility Public Development Authority Acting State Auditor About our Office Director of Local Audit Kelly Collins, CPA The Washington State Auditor's Office's vision is government that works for (360)902-0091 citizens. Our goal is for government that works better, costs less and earns Kelly.Collins @sao.wa.gov greater public trust. The purpose of this meeting is to share our audit results and draft reporting. We value and appreciate your participation. Deputy Director of Local Audit Audit Highlights Mark Rapozo (360)902-0471 • We wanted to thank Finance Team for cooperation during the audit Mark.Rapozo @sao.wa.gov Audit Scope Acting Audit Manager We performed the following audits for South Correctional Entity Facility Public Joanne Klein Development Authority: (253) 593-2047 ext. 128 Joanne.Klein @sao.wa.gov • Financial statement audit for 2014. _ - Financial Statement required communications Assistant Audit Manager Evans Anglin In relation to our report,we would like to bring to your attention: (253) 593-2047 ext. 114 • Uncorrected misstatements in the audited financial statements are Evans.Anglin @sao.wa.gov summarized on the attached schedule. We agree with management's representation that these misstatements are immaterial to the fair presentation of the financial statements. Audit Lead i misstatements i the financial statements • There were no material in Iryna Khleborod corrected by management during the audit. (253)593-2047 ext. 116 Iryna.Khleborod @sao.wa.gov www.sao.wa.gov 125 Concluding Comments Report Publication Audit reports are published on our website and distributed via e-mail in an electronic .pdf file. We also offer a subscription service that allows you to be notified by email when audit reports are released or posted to our website. You can sign up for this convenient service at: https://portal.sao.wa.gov/saoportal/Login.aspx Audit Cost At the entrance conference, we estimated the cost of the audit to be $3,544 and actual audit costs will approximate that amount. Customer Service Survey When your report is released you will receive a customer service survey from us. We value your opinions on our audit services and hope you provide feedback. Your Next Scheduled Audit Your next audit is scheduled to be conducted in 2015 and will cover the following general areas: • Financial Statement The estimated cost for the next audit based on announced rate is $3,544 plus travel expenses. This preliminary estimate is provided as a budgeting tool and not a guarantee of final cost. If expenditures of federal awards are$750,000 or more in any fiscal year,notify our Office so we can schedule your audit to meet federal single audit requirements. Federal awards can include grants, loans, and non-cash assistance such as equipment and supplies 126 Uncorrected Misstatements Statement of Net Position • Line item "Cash&Cash Equivalents"should state "Cash" as the Authority does not possess any cash equivalents. Notes to Financial Statements • The Authority should disclose that they consider to be cash and cash equivalents,not cash surpluses in the Note 1 D—Cash • Note 3: The Authority does not need to include investment note in the Note 3 to Financial Statements as the Authority does not own any investments. • The Authority did not make any disclosure of new line item on the Statement of Activities for Revenues: BABs Interest Subsidy.New line items on Financial Statements need to be disclosed in the Notes to Financial Statements 127 Washington State Auditor's Office Independence • Respect • Integrity Financial Statements Audit Report South Correctional Entity King County For the period January 1, 2014 through December 31, 2014 "cni El Published August 17, 2015 1.% or:• Report No. 1014812 ❑ .�. •128 ,•.`•12 01.,..., i '.t,tH[SC,. Washington State Auditor's Office August 17,2015 Board of Appointed Representatives South Correctional Entity Des Moines,Washington Report on Financial Statements PIease find attached our report on the South Correctional Entity's financial statements. We are issuing this report in order to provide information on the District's financial condition. Sincerely, (7;‘,...,, nir-2.. JAN M.JUTTE,CPA,CGFM ACTING STATE AUDITOR OLYMPIA,WA Insurance Building,P.O.Box 40021❑Olympia,Washington 98504-0021 0(360)902-0370 DTDD Relay(800)833-6388 129 TABLE OF CONTENTS Independent Auditor's Report On Internal Control Over Financial Reporting And On Compliance And Other Matters Based On An Audit Of Financial Statements Performed In Accordance With Government Auditing Standards , 4 Independent Auditor's Report On Financial Statements 6 Financial Section 9 About The State Auditor's Office 38 Washington State Auditor's Office Page 3 130 INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GO VERNMENT A UDITING STANDARDS South Correctional Entity King County January 1,2014 through December 31,2014 Board of Appointed Representatives South Correctional Entity Des Moines,Washington We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States,the financial statements of the South Correctional Entity,King County, Washington, as of and for the year ended December 31, 2014,and the related notes to the financial statements,which collectively comprise the District's basic financial statements,and have issued our report thereon dated July 22,2015. INTERNAL CONTROL OVER FINANCIAL REPORTING In planning and performing our audit of the financial statements, we considered the District's internal control over financial reporting (internal control)to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. Accordingly,we do not express an opinion on the effectiveness of the District's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the District's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Washington State Auditor's Office Page 4 131 Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However,material weaknesses may exist that have not been identified. COMPLIANCE AND OTHER MATTERS As part of obtaining reasonable assurance about whether the District's financial statements are free from material misstatement, we performed tests of the District's compliance with certain provisions of laws,regulations,contracts and grant agreements,noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly,we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. PURPOSE OF THIS REPORT The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. However, this report is a matter of public record and its distribution is not limited. It also serves to disseminate information to the public as a reporting tool to help citizens assess government operations. c2a„,, JAN M.JUTTE,CPA, CGFM ACTING STATE AUDITOR OLYMPIA,WA July 22,2015 Washington Stale Auditor's Office Page 5 132 INDEPENDENT AUDITOR'S REPORT ON FINANCIAL STATEMENTS South Correctional Entity King County January 1,2014 through December 31, 2014 Board of Appointed Representatives South Correctional Entity Des Moines,Washington REPORT ON THE FINANCIAL STATEMENTS We have audited the accompanying financial statements of the South Correctional Entity, King County, Washington, as of and for the year ended December 31, 2014, and the related notes to the financial statements, which collectively comprise the District's basic financial statements as listed on page 9. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America;this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor Washington State Auditor's Office Page 6 133 considers internal control relevant to the District's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the South Correctional Entity,as of December 31,2014,and the changes in financial position and cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis on pages 10 through 14 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Washington State Auditor's Office Page 7 134 OTHER REPORTING REQUIRED BY GOVERNMENT AUDITING STANDARDS In accordance with Government Auditing Standards, we have also issued our report dated July 22, 2015 on our consideration of the District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing,and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control over financial reporting and compliance. JAN M.JUTTE, CPA,CGFM ACTING STATE AUDITOR OLYMPIA,WA July 22,2015 Washington State Auditor's Office Page 8 135 FINANCIAL SECTION South Correctional Entity King County January 1,2014 through December 31, 2014 REQUIRED SUPPLEMENTARY INFORMATION • Management's Discussion and Analysis—2014 BASIC FINANCIAL STATEMENTS Statement of Net Position—2014 Statement of Revenues,Expenses and Changes in Net Position—2014 Statement of Cash Flows—2014 Notes to Financial Statements—2014 Washington State Auditor's Office Page 9 136 South Correctional Entity Financial Report 2014 Management's Discussion and Analysis South Correctional Entity(SCORE)is determined to be a joint venture of the cities of Auburn, Burien, Federal Way, Renton,SeaTac and Tukwila. Shares of equity are included in the financial statements of said cities. South Correctional Entity(SCORE) Management Discussion and Analysis is designed to: • Assist the reader in focusing on significant financial issues • Provide an overview of SCORE's financial activity • Identify changes in SCORE's financial position • Identify any material deviations from the approved budget The Management Discussion and Analysis is designed to focus on the current year's activities, resulting changes and currently known facts. Therefore, it should be read in conjunction with the SCORE financial statements. Financial Highlights • This is the fifth year's financial statements for SCORE and the third full year of operation for the facility. Y • The assets of SCORE exceeded its liabilities at the close of 2014 by $14,741,071 and Net Position increased by$6,518,740 from 2013. • SCORE increase in activity for 2014 was attributable to the increase in operations of the SCORE facility due to additional contract agencies, increased average daily population of persons in jail and increased average length of stay. Using This Annual Report This annual report consists of a series of financial statements. The Statement of Net Position, the Statement of Revenues, Expenses, and Changes in Net Position and the Statement of Cash Flows found after Management's Discussion and Analysis, provide information about the activities of SCORE as a whole and present a longer-term view of SCORE's finances. Reporting SCORE as a Whole The Statement of Net Position, the Statement of Revenues, Expenses and Changes in Net Position and the Statement of Cash Flows report information about SCORE as a whole and about its activities in a way that helps communicate the financial condition of SCORE. These statements include all assets and liabilities using the accrual basis of accounting, which is similar to the accounting used by most private sector companies. All of the current year's revenues and expenses are taken into account regardless of when cash is received or paid. These statements report SCORE's net position, and changes in them, as well as how cash was generated and used during the year. SCORE's net position is the difference between assets plus deferred outflows and liabilities plus deferred inflows. Since SCORE has no items requiring recognition as deferred inflows or deferred outflows SCORE's net position is the difference between its assets and Washington State Auditor's Office Page 10 137 South Correctional Entity Financial Report 2014 liabilities. It is one way to measure SCORE's financial position. Over time, increases or decreases in SCORE's net position are one indicator of whether its financial condition is improving or deteriorating. You also need to consider other non-financial factors, such as the physical condition of the operating facility; and changes in laws, legislative and judicial rules that all impact components of the greater criminal justice system to assess the overall financial health of SCORE. SCORE's annual financial report is presented in three parts: 1. This Management's Discussion and Analysis as required supplementary information 2. Financial statements 3. Notes to the financial statements Financial Statements The Financial Statements are presented in conformity with the Governmental Accounting Standards Board (GASB) Statement No. 63 — Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position and GASB Statement No. 65 — Items Previously Reported as Assets and Liabilities. A fund is a fiscal and accounting entity with a self-balancing set of accounts used to account for specific activities or meet certain objectives. SCORE only has one fund type; proprietary funds. Proprietary funds are used by governments to account for their business-type activities and use the same basis of accounting utilized in private industry. Business-type activities provide specific goods or services to a group of customers that are paid for by fees charged to those customers. There is a direct relationship between the fees paid and the services rendered. SCORE has one type of proprietary fund; Enterprise funds. Enterprise funds are used to report any activity for which a fee is charged to external users for goods or services and that fee is set to recover the costs of operations, including depreciation. SCORE currently has only one enterprise fund. Notes to the Financial Statements The notes to the financial statements provide additional information that is essential to a full understanding of the financial information provided in the financial statements. Financial Analysis The statement of net position can serve as a useful indicator of SCORE's financial position. SCORE's net position (assets in excess of liabilities) at December 31, 2014 totaled $14,741,071. Following is a condensed version of the statement of net position. Washington State Auditor's Office Page II 138 South Correctional Entity Financial Report 2014 SOUTH CORRECTIONAL ENTITY(SCORE) Condensed Statement of Net Position 2014 2013 Current and other assets $ 20,237,256 $ 13,082,394 Capital assets,net 80,559,226 83,078,108 TOTAL ASSETS 100,796,482 96,160,502 TOTAL DEFERRED OUTFLOWS OF RESOURCES - - Long-term liabilities 81,257,031 83,261,679 Other liabilities 4,798,380 4,676,492 TOTAL LIABILITIES 86,055,411 87,938,171 TOTAL DEFERRED INFLOWS OF RESOURCES - - NET POSITION: Net investment in capital assets (2,098,880) (1,573,413) Restricted - - Unrestricted 16,839,951 9,795,744 TOTAL NET POSITION $ 14,741,071 $ 8,222,331 SCORE's net position increased by $6.5 million as SCORE ended its third year of full operations. The increase in Net Position from the Statement of Revenues, Expenses and Changes in Net Position is reported as $6,518,740. Net investment in capital assets is a negative $2,098,880 due to accumulated depreciation on the facility exceeding the cumulative debt principal payments. There are no significant restrictions on resources as future financing costs will be funded from future financing assessments. SCORE's net position is also a reflection of financial policies the Administrative Board adopted which include a 10% contingency reserve, a fully funded equipment replacement reserve and a policy to use current contract revenues in the following year to reduce member and host cities contributions. Changes in Net Position The condensed version of the statement of revenues, expenses and changes in net position, which follows,shows again that net position increased by$6.5 million during the year. There was an increase in operating activity. At the end of 2013, SCORE had 21 contract agencies and was housing on average 139 contract inmates daily. By the end of 2014 SCORE had 32 contract agencies and was housing on average 311 contract inmates daily. SCORE was housing an average daily population of 450 in 2013 and it increased to an average daily population of 621 in 2014. The average length of stay for inmates staying at SCORE increased from 7.42 days in 2013 to 8.28 days in 2014. This increase in population required an increase in correctional officers,food services and other inmate services. Washington State Auditor's Office Page 12 139 South Correctional Entity Financial Report 2014 SOUTH CORRECTIONAL ENTITY(SCORE) Condensed Statement of Revenues,Expenses and Changes in Net Position 2014 2013 . REVENUES: Charges for services $ 24,834,819 $ 19,452,437 Owner cities financing assessments 5,540,135 5,398,355 Other services 3,994 1,498 Intergovernmental revenues 43,415 43,415 Interest revenues 4,299 2,561 TOTAL REVENUES 30,426,662 24,898,266 EXPENSES: Administrative and general 2,586,571 2,356,849 Operations and maintenance 15,233,928 11,991,023 Depreciation expense 2,553,675 2,526,152 SCORE PDA financing expenses 3,526,393 3,579,740 Loss on capital asset disposition 7,355 - TOTAL EXPENSES 23,907,922 20,453,764 i Increase in net position 6,518,740 4,444,502 i NET POSITION,JANUARY 1,AS PREVIOUSLY REPORTED 8,222,331 4,415,673 i CHANGE IN ACCOUNTING PRINCIPLE (637,844) NET POSITION,JANUARY 1,AS RESTATED 8,222,331 3,777,829 NET POSITION,DECEMBER 31 $ 14,741,071 $ 8,222,331 Capital Assets At the end of 2014, SCORE had $80,559,226 recorded in capital assets, including land, buildings, other improvements, machinery and equipment, and intangible assets for the SCORE facility. The SCORE facility was substantially complete and operation of the new facility began in September, 2011. SCORE added$42,148 in capital assets during 2014. The net decrease in capital assets was approximately$2.5 million mainly attributable to depreciation. More detailed information on capital assets is provided in Note 4. Long-term Liabilities At year-end, SCORE continues to have an $82.37 million obligation to the South Correctional Entity Facility Public Development Authority (SCORE PDA) related to the special obligation bonds issued to finance the acquisition, construction, and equipping of the SCORE facility. Principal payments on the special obligations bonds began January 1,2013. Another principal payment is scheduled for January 1, 2015. Additional information on long-term liabilities is provided in Note 6. Washington State Auditor's Office Page 13 140 South Correctional Entity Financial Report 2014 Budgetary Highlights The SCORE Administrative Board adopted a project length budget in April, 2009 in the amount of$99.7 million. The full project length budget includes all construction costs as well as project carrying costs and anticipated SCORE startup costs. The 2014 budget was adopted in the amount of$23.4 million. This budget represents 2014 operating and debt service costs. The 2014 budget was amended twice during the year for a total increase to the operating budget of$2,368,318 which included true up of beginning fund balances, two federal grants, adding 15 additional staff and related expenses due to the increase in contract agencies daily population, set aside additional funds needed to increase contingency reserve to be at 10%of the budgeted expenses, and adding$18,477 to the remaining project-length budget balance as of December 31,2013. Requests for Information This financial report is designed to provide a general overview of SCORE's finances. Questions concerning this report, or requests for additional information, may be addressed to the Finance Manager of SCORE at 20817 17"Avenue South, Des Moines,WA 98198. Washington State Auditor's Office Page 14 141 South Correctional Entity Financial Report 2014 South Correctional Entity(SCORE) Statement of Net Position December 31,2014 ASSETS Current assets: Cash and cash equivalents $ 17,485,779 Restricted cash: Inmate trust cash 24,446 Due from other governmental units 2,486,139 Other receivables 6,320 Prepayments 234,572 Total current assets 20,237,256 Noncurrent assets: Capital assets(net) 80,559,226 Total noncurrent assets 80,559,226 TOTAL ASSETS 100,796,482 DEFERRED OUTFLOWS OF RESOURCES - LIABILITIES Current liabilities: , Current portion of due to SCORE PDA 3,674,467 Accrued employee wages and benefits 834,476 Accounts payable 258,741 Taxes payable 2,628 Custodial accounts payable 3,622 Payable from restricted assets 24,446 Total current liabilities 4,798,380 Long-term liabilities Compensated absences payable 588,925 Due to SCORE PDA 80,668,106 Total long-term liabilities 81,257,031 TOTAL LIABILITIES 86,055,411 DEFERRED INFLOWS OF RESOURCES - NET POSITION Net investment in capital assets (2,098,880) Restricted - Unrestricted 16,839,951 TOTAL NET POSITION $ 14,741,071 l The notes to the financial statements are an integral part of this statement. i Washington State Auditor's Office Page 15 142 South Correctional Entity Financial Report 2014 South Correctional Entity(SCORE) Statement of Revenues,Expenses,and Changes in Net Position For the Year Ended December 31,2014 OPERATING REVENUES: Charges for services $ 24,834,819 Other services 3,994 TOTAL OPERATING REVENUES 24,838,813 OPERATING EXPENSES: Administrative and general 2,586,571 Operations and maintenance 15,233,928 Depreciation expense 2,553,675 TOTAL OPERATING EXPENSES 20,374,174 OPERATING INCOME 4,464,639 NON-OPERATING REVENUES(EXPENSES): Intergovernmental revenues 43,415 Interest revenues 4,299 Owner cities financing assessments 5,540,135 SCORE PDA financing expenses (3,526,393) Loss on capital asset disposition (7,355) NON-OPERATING REVENUE NET OF EXPENSE 2,054,101 CHANGE IN NET POSITION 6,518,740 NET POSITION,JANUARY 1 8,222,331 NET POSITION, DECEMBER 31 $ 14,741,071 The notes to the financial statements are an integral part of this statement. Washington State Auditor's Office Page 16 143 South Correctional Entity Financial Report 2014 South Correctional Entity(SCORE) Statement of Cash Flows For the Year Ended December 31,2014 CASH FLOWS FROM OPERATING ACTIVITIES: Cash received for services $ 24,950,246 Cash received for other operating activities 3,994 Cash paid to suppliers for goods&services (5,950,069). Cash paid to employees for services (11,792,117) NET CASH PROVIDED BY OPERATING ACTIVITIES 7,212,054 CASH FLOWS FROM CAPITAL FINANCING ACTIVITIES: Acquisition&construction of capital assets (42,148) Owner cities financing assessment 5,540,135 SCORE PDA financing expenses (5,497,038) NET CASH PROVIDED BY CAPITAL FINANCING ACTIVITIES 949 CASH FLOWS FROM INVESTING ACTIVITIES: Interest on investments 4,299 NET CASH PROVIDED BY INVESTING ACTIVITIES 4,299 NET INCREASE IN CASH&CASH EQUIVALENTS 7,217,302 CASH&CASH EQUIVALENTS„JANUARY 1 10,292,923 j CASH&CASH EQUIVALENTS,DECEMBER 31 $ 17,510,225 CASH AND CASH EQUIVALENTS CONSISTS OF: Unrestricted cash and cash equivalents 17,485,779 Restricted cash and cash equivalents 24,446 TOTAL CASH AND CASH EQUIVALENTS $ 17,510,225 The notes to the financial statements are an integral part of this statement. Washington State Auditor's Office Page 17 144 South Correctional Entity Financial Report 2014 South Correctional Entity(SCORE) Statement of Cash Flows For the Year Ended December 31,2014 RECONCILIATION OF OPERATING INCOME(LOSS)TO NET CASH PROVIDED(USED)BY OPERATING ACTIVITIES: Operating income(loss) $ 4,464,639 Adjustments to reconcile operating income(loss)to net cash provided(used)by operating activities: Depreciation expense 2,553,675 Changes in assets and liabilities: (Increase)decrease in accounts receivable (164) (Increase)decrease in due from other governments 115,466 (Increase)decrease in prepaid expenses (52,862) Increase(decrease)in accounts payable (8,693) Increase(decrease)in other payables (20,145) Increase(decrease)in accrued wages and employee benefits 160,138 NET CASH PROVIDED BY OPERATING ACTIVITIES $ 7,212,054 NONCASH INVESTING,CAPITAL,AND FINANCING ACTIVITIES: SCORE PDA financing 832,967 Loss on Capital Asset Disposation (7,355) TOTAL NONCASH INVESTING, CAPITAL AND FINANCING ACTIVITIES $ 825,612 The notes to the financial statements are an integral part of this statement. Washington State Auditor's Office - Page 18 145 South Correctional Entity Financial Report 2014 SOUTH CORRECTIONAL ENTITY(SCORE) Notes to the Financial Statements December 31,2014 NOTE 1—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The South Correctional Entity (SCORE) consolidated correctional facility was established February 25, 2009, when an Interlocal Agreement (the "Original Interlocal Agreement") was entered into by seven participating municipal governments, the cities of Auburn, Burien, Des Moines, Federal Way, Renton, SeaTac and Tukwila (the "Member Cities"), under the authority of the "Interlocal Cooperation Act" (chapter 39.34 RCW). This"Original Interlocal Agreement"was amended and restated October 1, 2009 and named the City of Des Moines as the"Host City"and the remaining Member Cities as"Owner Cities". The amended and restated interlocal agreement is referred to as the "SCORE Formation Interlocal Agreement". Pursuant to a separate"Host City Agreement"dated October 1,2009,the Host City will not enjoy the same equity position as the Owner Cities until all debts issued are paid and the Host City fulfills all of its obligations as outlined in the Agreement. SCORE shall have the power to acquire, construct, own, operate, maintain, equip, and improve a correctional facility known as the "SCORE Facility" and to provide correctional services and functions incidental thereto, for the purpose of detaining arrestees and sentenced offenders in the furtherance of public safety and emergencies within the jurisdiction of the Member Cities. The SCORE Facility may serve the Member Cities and Subscribing Agencies which are in need of correctional facilities. Subscribing Agencies are government or tribal agencies, other than the Member Cities, that enter into a contract to use SCORE for the purpose of detaining arrestees and housing sentenced offenders. Any agreement with a Subscribing Agency shall be in writing and approved by SCORE as provided within the SCORE Formation Interlocal Agreement. The affairs of SCORE shall be governed by the Administrative Board formed pursuant to Section 5 of the SCORE Formation Interlocal Agreement. The Administrative Board shall have the authority to: 1. Recommend action to the legislative bodies of the Member Cities; 2. Approve the Budget,adopt financial policies and approve expenditures; 3. Establish policies for investing funds and incurring expenditures of Budget items for the SCORE facility; 4. Review and adopt a personnel policy for the SCORE Facility; 5. Establish a fund, or special funds, as authorized by chapter 39.34 RCW for the operation of the SCORE Facility; 6. Conduct regular meetings as may be designated by the Administrative Board; 7. Determine what services shall be offered at the SCORE Facility pursuant to powers of SCORE and under what terms they shall be offered; 8. Enter into agreements with third parties for goods and services necessary to fully implement the purposes of the SCORE Formation Interlocal Agreement; Washington State Auditor's Office Page 19 146 South Correctional Entity Financial Report 2014 9. Establish rates for services provided to members,subscribers or participating agencies; 10. Direct and supervise the activities of the Operations Board and the Facility Director; 11. Enter into an agreement with a public corporation or otherwise to incur debt; 12. Make purchases or contract for services necessary to fully implement the purposes of the SCORE Formation Interlocal Agreement; 13. Enter into agreements with and receive and distribute funds from any federal, state or local agencies; 14. Receive and account for all funds allocated to the SCORE Facility from its members; 15. Purchase, take, receive, lease, take by gift, or otherwise acquire, own, hold, improve, use and otherwise deal in and with real or personal property, or any interest therein, in the name of the SCORE Facility; 16. Sell, convey, mortgage, pledge, lease, exchange,transfer and otherwise dispose of property and assets; 17. Sue and be sued,complain and defend, in all courts of competent jurisdiction in its name; 18. Make and alter bylaws for the administration and regulation of its affairs; 19. Enter into contracts with Subscribing Agencies to provide correctional services; 20. Employ employees as necessary to accomplish the terms of the SCORE Formation Interlocal Agreement; 21. Establish policies and procedures for adding new cities as parties to the SCORE Formation Interlocal Agreement;and 22. Engage in any and all other acts necessary to further the goals of the SCORE Formation Interlocal Agreement. The duration of the initial agreement is ten (10) years, and thereafter shall automatically extend for additional five (5) year periods unless terminated as provided by the SCORE Formation Interlocal Agreement. Notwithstanding the foregoing, the SCORE Formation Interlocal Agreement shall not terminate until all Bonds (defined below) issued by the South Correctional Entity Facility Public Development Authority (the "SCORE PDA") as provided in the SCORE Formation Interlocal Agreement are no longer outstanding. In order to finance costs of acquiring, constructing, improving and equipping the SCORE Facility,the City of Renton chartered the SCORE PDA. The purpose of the SCORE PDA is to issue bonds to finance and refinance the acquisition, construction, improvement and equipping of the SCORE Facility. The Administrative Board serves ex officio as the Board of Directors of the SCORE PDA as further provided in the SCORE PDA's organizational charter. The SCORE PDA issued its Bonds, Series 2009A and its Bonds, Series 2009B (Taxable Build America Bonds) (together, the "Bonds") in the aggregate principal amount of $86,235,000. Under the SCORE Formation Interlocal Agreement, each Owner City is Washington State Auditor's Office Page 20 147 South Correctional Entity Financial Report 2014 obligated to pay its capital contribution towards the payment of the Bonds without regard to the payment or lack thereof by any other Owner City. The obligation of each Owner City to pay its capital contribution is an irrevocable full faith and credit obligation of such Owner City, payable from property taxes levied within the constitutional and statutory authority provided without a vote of the electors of the Owner City on all of the taxable property within the Owner City and other sources of revenues available therefor. Any Member City may withdraw its membership and terminate its participation in this SCORE Formation Interlocal Agreement by providing written notice and serving that notice on the other Member Cities on or before December 31 in any one-year. After providing appropriate notice,that Member City's membership withdrawal shall become effective on the last day of the year following delivery and service of appropriate notice to all other Member Cities. Four(4)or more Member Cities may,at any one time, by written notice provided to all Member Cities,call for a termination of SCORE and the SCORE Formation Interlocal Agreement. Upon an affirmative supermajority vote(majority plus one) by the Administrative Board, SCORE shall be directed to terminate business, and a date will be set for final termination,which shall be at least one(1)year from the date of the vote to terminate the SCORE Formation Interlocal Agreement. Upon the final termination date, the SCORE Formation Interlocal Agreement shall be fully terminated, provided no debt remains outstanding. In the event any Owner City or the Host City fails to budget or provide its applicable annual funding requirements for SCORE, the remaining Member Cities may, by majority vote, immediately declare the underfunding City to be terminated from the SCORE Formation Interlocal Agreement and to have forfeited all its rights under the SCORE Formation Interlocal Agreement. The remaining Member Cities may, at their option, withdraw SCORE's correctional services from that City, or altematively, enter into a Subscribing Agency agreement with that City under terms and conditions as the remaining Member Cities deem appropriate. If an individual Owner City withdraws its membership in SCORE, the withdrawing City will forfeit any and all rights it may have to SCORE's real or personal property, or any other ownership in SCORE, unless otherwise provided by the Administrative Board. Upon termination of the SCORE Formation Interlocal Agreement, all property acquired during the life of the SCORE Formation Interlocal Agreement shall be disposed of in the following manner: All real and personal property acquired pursuant to the SCORE Formation Interlocal Agreement shall be distributed to the Owner Cities based on the Owner Percentages; and All unexpected funds or reserve funds shall be distributed based on the percentage of average daily population at the SCORE Facility for the last three (3) years prior to the termination date of those Member Cities still existing on the day prior to the termination date. Notwithstanding any of the other rights, duties or obligations of any Member City under the SCORE Formation Interlocal Agreement, the withdrawal of any Owner City from the SCORE Formation Interlocal Agreement shall not discharge or relieve the Owner City that has withdrawn or been terminated of its obligation to pay debt service on Bonds issued by the SCORE PDA. An Owner City may be relieved of j its obligation under the SCORE Formation Interlocal Agreement to make payments with respect to its Washington State Auditor's Office Page 21 148 South Correctional Entity Financial Report 2014 capital contribution only if the Administrative Board, by supermajority vote(majority plus one), authorizes such relief based on a finding that such payments are not required to pay debt service on Bonds issued by the SCORE PDA. The financial statements of South Correctional Entity (SCORE) have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board(GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. Significant accounting policies are described in the following notes. The South Correctional Entity (SCORE) implemented the following accounting and reporting standards issued by the Governmental Accounting Standards Board(GASB): GASB Statement No. 63 — Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position was adopted for fiscal year 2012 reporting. This Statement provides financial reporting guidance for reporting deferred outflows of resources, deferred inflows of resources and net position. While SCORE is presenting captions for deferred inflows and outflows, it has no items required to be reported as such. GASB Statement No. 65 - Items Previously Reported as Assets and Liabilities was adopted for fiscal 2013 reporting. This Statement establishes accounting and financial reporting standards that reclassify, as deferred outflows of resources or deferred inflows of resources, certain items that were previously reported as assets and liabilities. The SCORE PDA has restated its bond issuance costs and due from other governmental units as of December 31, 2012 to conform to GASB #65. This adjustment was reflected as a prior period adjustment for a change in accounting principle in SCORE's 2013 financial statements. A. Reporting Entity South Correctional Entity (SCORE) is determined to be a joint venture of the cities of Auburn, Burien, Federal Way, Renton, SeaTac and Tukwila. Shares of equity are included in the financial statements of said cities. The purpose of the joint operation is to provide correctional services and functions incidental thereto, for the purpose of detaining arrestees and sentenced offenders in the furtherance of public safety and emergencies within the jurisdiction of the Member Cities and Subscribing Agencies. SCORE is served by an Administrative Board composed of the Mayors, City Managers or designated representatives of the Member Cities. In addition, an Operations Board provides administration and consists of one (1) member designated by each of the Member Cities and up to two (2) at-large members selected by majority vote by the Subscribing Agencies to represent the police departments of the Subscribing Agencies. Similar to SCORE, SCORE PDA is determined to be a joint venture of the Owner Cities, and therefore, is not considered a component unit of either SCORE or the Owner Cities. B. Basis of Presentation—Fund Accounting The accounts of the South Correctional Entity (SCORE) are organized on the fund basis, with a set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and Washington State Auditor's Office Page 22 149 South Correctional Entity Financial Report 2014 expenses. The South Correctional Entity(SCORE) resources are allocated to and accounted for in a fund as summarized in the financial statements, for the year 2014, included in this Annual Report. C. Basis of Accounting The South Correctional Entity (SCORE) is a proprietary fund with the purpose to acquire, construct, own, operate, maintain, equip and improve the SCORE Facility. Following is a description of the proprietary fund type used by SCORE for financial reporting purposes. Proprietary Fund Types Proprietary funds are accounted for on the "flow of economic resources" measurement focus. This means that all assets and all liabilities (whether current or non-current) associated with the activity are included in the Statement of Net Position. The reported net position is segregated into invested in capital assets, restricted and unrestricted. Proprietary fund operating statements present increases (revenues and gains) and decreases (expenses and losses) in the changes in net position. The proprietary fund measurement focus is upon the determination of net income, financial position, and statement of cash flows. Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenue for SCORE is charges for services. Operating revenues also include grants designed to specifically assist in supplementing operations. Operating expenses for proprietary funds include the costs of providing correctional services, administrative expenses, taxes, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses,or as capital contributions. Basis of accounting refers to when revenues and expenses are recognized in the accounts and reported in the financial statements. Accrual Basis of Accounting The accrual basis of accounting is followed in Proprietary Funds. Revenues are recognized when earned and expenses are recognized when incurred. GASB Statement No. 62 Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements provides a codification of private-sector standards of accounting and financial reporting issued prior to December 1, 1989, to be followed in the financial statements of proprietary fund types. SCORE has adopted provisions of GASB Statement No.62. Washington State Auditor's Office Page 23 150 South Correctional Entity Financial Report 2014 D. Budgetary Information Typically, annual appropriated budgets are adopted for proprietary funds. NCGA Statement No. 1 does not require, and the financial statements do not present, budgetary comparisons for these funds. During the construction period,the budget was developed based on the full project length budget. Annual appropriated budgets are adopted at the entity level. Subsidiary revenue and expenditure ledgers are used to compare the budgeted amounts with actual revenues and expenditures. As a management control tool,the subsidiary ledgers monitor expenditures for individual functions and activities by object class. SCORE's budget procedures are in accordance with Section 9 of the Interlocal Agreement, as adopted October 1,2009,and include: 1. The Facility Director shall distribute a proposed Budget to the Operations Board on or before August 1 of each year, which Budget shall then be provided to the Administrative Board no later than September 1 of such year. Thereafter, the Member Cities shall be advised of the programs and objectives as contained in said proposed Budget,and of the required financial participation for the ensuing year. 2. The Administrative Board shall develop financial policies for SCORE as part of the budgetary process. Such policies may include, but are not limited to, (1) items to be provided for in the Budget, (2)a minimum contribution amount for each Member City to pay for Costs of Maintenance and Operations, (3) the process for allocating unexpended amounts paid by the Member Cities for Costs of Maintenance and Operations and assessing the Member Cities in the event of cost overruns, (4) establishing and maintaining reserve accounts, if any, and (5)the process for adding a new party to this SCORE Formation Interlocal Agreement. 3. The allocation of prorated financial participation among the Member Cities shall be calculated as provided in Section 15 of the Interlocal Agreement. Each Member City shall be unconditionally obligated to provide its allocable share of costs as provided in the SCORE Formation Interlocal Agreement. The original project length budget adopted in 2009 was $99.7 million. During 2010, the project length budget was amended to$97.9 million and the 2010 budget was adopted in the amount of $86.6 million which represented the remaining project length budget balance as of December 31, 2009. The 2014 budget was adopted in the amount of $23.4 million. This budget represents 2014 operating and debt service costs. The 2014 budget was amended twice increasing the operating budget by$2,368,318 which included true up of beginning fund balances, two federal grants, adding 15 additional staff and related expenses due to the increase in contract agencies daily population, set aside additional funds needed to increase contingency reserve to be at 10% of the budget expenses, and adding$18,477 to the remaining project-length budget balance as of December 31,2013. Washington State Auditor's Office Page 24 151 South Correctional Entity Financial Report 2014 E. Cash It is SCORE's policy to invest all temporary cash surpluses. As of December 31, 2014, all cash surpluses were held in only the Local Government Investment Pool(LGIP)but can be invested in the Local Government Investment Pool (LGIP) and certificates of deposit. Restricted cash is reported for amounts held in trust for inmates. Cash and Cash Equivalents include all monies in checking and savings accounts, petty cash funds,and the Local Government Investment Pool(LG1P). F. Receivables Customer accounts receivable consist of amounts owed from organizations for services received. If the transactions are with another governmental unit, it is accounted for within "Due from other governmental units". G. Capital Assets and Depreciation Capital assets, which include land, buildings, equipment, intangible assets and other improvements, are defined by SCORE as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of one year. Such assets are recorded at historical cost if purchased or constructed. Donated capital assets are reported at estimated fair market value at the date of donation. See Note 4 for additional information. The cost of normal maintenance and repairs that do not add to the value of an asset or materially extend an asset's useful life are not capitalized. Construction in progress costs are transferred to their respective capital asset category upon completion. Depreciation and amortization are charged to operations using the straight-line method based on the estimated useful life. The estimated useful lives of depreciable and intangible assets are as follows: Buildings 40 years Other Improvements 10 years Equipment/Intangible Assets 3-20 years H. Compensated Absences SCORE accrues accumulated unpaid vacation and other leave and associated employee-related costs when earned (or estimated to be earned) by the employee. These accrued amounts are expensed when incurred. The current portion is included in liabilities under"Accrued employee wages and benefits" and the non-current portion is included in liabilities under "Compensated absences payable". Washington State Auditor's Office Page 25 152 South Correctional Entity Financial Report 2014 I. Net Position The components of Net position as of December 31 2014 are as follows: P P Net Position Net Position Component December 31,2014 Net investment in capital assets Capital assets(net) 80,559,226 Current portion of due to SCORE PDA (1,990,000) Long term portion of due to SCORE PDA (80,668,106) Unspent debt proceeds - Net investment in capital assets $ (2,098,880) Restricted - Unrestricted 16,839,951 Total Net Position $ 14,741,071 NOTE 2—STEWARDSHIP,COMPLIANCE AND ACCOUNTABILITY There have been no material violations of finance-related legal or contractual provisions, and there have been no expenditures exceeding legal appropriations. NOTE 3—DEPOSITS AND INVESTMENTS Investments of funds can be in the form of federal government securities, repurchase agreements, banker's acceptances, certificates of deposit, Local Government Investment Pool (LGIP), and savings accounts. Investments are stated at fair value as of the year-end. Available cash is deposited into savings accounts and/or other types of investments as cash flow allows. Interest earned is credited to the appropriate investing source. The book value of deposits does not differ materially from the bank balance of deposits. Custodial Credit risk is the risk associated with the failure of a depository financial institution. In the event of a depository financial institution's failure, it is the risk that SCORE would not be able to recover its deposits or collateralized securities that are in the possession of the outside parties. SCORE minimizes custodial credit risk by following the restrictions set forth in state law. Bank deposits are insured up to$250,000 by the Federal Depository Insurance Corporation (FDIC); and by the Washington Public Depository Protection Commission(WPDPC)(established under Chapter 39.58 of the Revised Code of Washington) for amounts over $250,000. The deposits are not subject to additional legal or contractual provisions. SCORE's deposits and investment position at fair value at the end of fiscal year 2014 are: Washington State Auditor's Office Page 26 153 South Correctional Entity Financial Report 2014 Deposits and Investments Fair Value Source December 31,2014 Checking $ 12,000,478 LGIP 5,509,747 Total $ 17,510,225 Custodial credit risk is the risk that in the event of a failure of the counterparty to an investment transaction, SCORE would not be able to recover the value of the investment or collateral securities. At the end of 2014, SCORE funds were being held in checking accounts and the Local Government Investment Pool (LGIP). Investments can be in the Local Government Investment Pool (LGIP) and certificates of deposit where the exposure to custodial credit risk is deemed minimal. For purposes of the Statement of Cash Flows, cash and cash equivalents includes cash on deposit with financial institutions and amounts invested in the Local Government Investment Pool, administered by the State Treasurer's Office because it is operated in a manner consistent with a Securities and Exchange Commission's Rule 2a-7 of the Investment Company Act of 1940. The State Finance Committee is the administrator of the statute that created the pool and adopts appropriate rules. The State Treasurer's Office is responsible for establishing the investment policy for the pool and reviews it annually. Any proposed changes are reviewed by the LGIP Advisory Committee. The terms of the policy are designed to ensure the safety and liquidity of the funds deposited in the LGIP. Interest rate risk is the risk that changes in interest rates of debt investments will adversely affect the fair value of an investment. As a means of limiting its exposure to fair value losses arising from rising interest rates, SCORE invests in LGIP which is considered a cash equivalent due to its very short term nature. LGIP is valued at the pool's share price and is not rated by any credit rating agencies. NOTE 4—CAPITAL ASSETS A. Capital Assets Capital assets of proprietary funds are capitalized in the Statement of Net Position. These assets are stated at cost or estimated cost when original cost is not available, or appraised value at the time received as in the case of donations. Depreciation and amortization expense is charged to operations of the proprietary fund to allocate the cost of depreciable and intangible assets over their estimated useful lives, using the straight-line method with useful lives of 3 to 40 years. A summary of SCORE's property, plant and equipment at December 31,2014 is shown below: z 1 Washington State Auditor's Office Page 27 154 South Correctional Entity Financial Report 2014 Capital Assets Beginning Balance Additions Deletions Ending Balance 12/31/2013 2014 2014 12/31/2014 Capital assets,not being depreciated: Land and land improvements $ 8,348,158 $ - $ - $ 8,346,158 Construction in progress - - - - Total capital assets,not being depreciated 8,346,158 - - 8,346,158 Capital assets,being depredated: Buildings $ 73,807,898 $ 32,298 $ 7,951 $ 73,832,245 Other Improvements 2,247,088 - - 2,247,088 Machinery and equipment 2,513,461 9,850 - 2,523,311 Capital assets,being amortized: Intangible assets 1,105,596 - - 1,105,596 Total capital assets $ 88,020,201 $ 42,148 $ 7,951 $ 88,054,398 Accumulated depredation/amortization $ 4,942,093 $ 2,553,875 $ 596 $ 7,495,172 Total capital assets,net $ 83,078,108 $ 2,511,527 $ 7,355 $ 80,559,226 NOTE 5—RISK MANAGEMENT SCORE is a member of the Washington Cities Insurance Authority(WCIA). Utilizing Chapter 48.62 RCW(self-insurance regulation)and Chapter 39.34 RCW(Interlocal Cooperation Act), nine cities originally formed WCIA on January 1, 1981. WCIA was created for the purpose of providing a pooling mechanism for jointly purchasing insurance, jointly self-insuring, and / or jointly contracting for risk management services. WCIA has a total of 175 Members. New members initially contract for a three-year term, and thereafter automatically renew on an annual basis. A one-year withdrawal notice is required before membership can be terminated. Termination does not relieve a former member from its unresolved loss history incurred during membership. Liability coverage is written on an occurrence basis, without deductibles. Coverage includes general, automobile, police, public officials' errors or omissions, stop gap, and employee benefits liability. Limits are$4 million per occurrence self-insured layer, and$16 million per occurrence in the re-insured excess layer. The excess layer is insured by the purchase of reinsurance and insurance and is subject to aggregate limits. Total limits are$20 million per occurrence subject to aggregate sublimits in the excess layers. The Board of Directors determines the limits and terms of coverage annually. Insurance coverage for property, automobile physical damage, fidelity, inland marine, and boiler and machinery are purchased on a group basis. Various deductibles apply by type of coverage. Property insurance and auto physical damage are self-funded from the members' deductible to $750,000, for all perils other than flood and earthquake, and insured above that amount by the purchase of insurance. The facility is insured up to a maximum of $35 million for damage and fire and includes a $5,000 deductible. In-house services include risk management consultation, loss control field services, claims and litigation administration, and loss analyses. WCIA contracts for the claims investigation consultants for personnel issues and land use problems, insurance brokerage, and lobbyist services. Washington State Auditor's Office Page 28 155 South Correctional Entity Financial Report 2014 WCIA is fully funded by its members, who make annual assessments on a prospectively rated basis, as determined by an outside, independent actuary. The assessment covers loss, loss adjustment, and administrative expenses. As outlined in the interlocal, WCIA retains the right to additionally assess the membership for any funding shortfall. An investment committee, using investment brokers, produces additional revenue by investment of WCIA's assets in financial instruments which comply with all State guidelines. A Board of Directors governs WCIA, which is comprised of one designated representative from each member. The Board elects an Executive Committee and appoints a Treasurer to provide general policy direction for the organization. The WCIA Executive Director reports to the Executive Committee and is responsible for conducting the day to day operations of WCIA. There have been no settlements exceeding insurance coverage in the last three years. NOTE 6—CHANGES IN LONG-TERM LIABILITIES SCORE's long-term liabilities are made up of amounts due to the SCORE PDA related to the outstanding special obligation bonds of the Authority and compensated absences. SCORE accrues accumulated unpaid leave and associated employee-related costs when earned (or estimated to be earned) by the employee. Changes in long-term liabilities during 2014 are as follows: Lona-Term Liabilities Beginning Balance Additions Deductions Ending Balance Due Within Long-Term Liability 12/31/2013 2014 2014 12/31/2014 One Year Due to SCORE PDA $ 86,041,644 $ - $ 1,970,603 $ 84,071,041 $ 3,674,467 Compensated Absences 560,158 28,767 - 588,925 88,006 Total Long-term liabilities $ 86,601,802 $ 28,767 $ 1,970,603 $ 84,659,966 $ 3,762,473 The amount shown as due within one year in the chart above includes accrued interest payable as of December 31,2014. Total Due to SCORE PDA presented above $ 84,071,041 Unamortized Discount/Premium $ 288,106 SCORE PDA Cash on hand 16,574 Total Amount Due to SCORE PDA $ 84,342,573 Current portion of Due to SCORE PDA $ 3,674,467 Long-term portion of Due to SCORE PDA 80,668,106 Total amount Due to SCORE PDA $ 84,342,573 Payments on the Due to SCORE PDA match the debt service on the special obligation bonds. Debt service to maturity as reported in SCORE PDA's financial statements is as follows: Washington State Auditor's Office Page 29 156 South Correctional Entity Financial Report 2014 Summary of Debt Service Requirements BABs Year Principal Interest Subsidy Total 2015 1,990,000 4,995,069 (1,514,410) 5,470,659 2016 2,065,000 4,911,886 (1,513,594) 5,463,292 2017 2,145,000 4,820,241 (1,503,576) 5,461,665 2018 2,240,000 4,715,979 (1,503,576) 5,452,403 2019 2,310,000 4,602,229 (1,467,237) 5,444,992 2020-2024 12,905,000 21,102,168 (7,183,090) 26,824,078 2025-2029 15,675,000 16,833,706 (6,067,796) 26,440,910 2030-2034 19,265,000 11,158,380 (4,128,483) 26,294,897 2035-2039 23,775,000 4,064,705 (1,697,914) 26,141,791 Totals $ 82,370,000 $ 77,204,363 $ (26,579,676) $ 132,994,687 The Bonds were issued by SCORE PDA on November 4, 2009 for an aggregate principal amount of $86,235,000. The interest rates on the Bonds range from 3.001% to 6.616%. In accordance with the American Recovery and Reinvestment Act of 2009, the Authority elected to issue a portion of the Bonds as "Build America Bonds" and to receive payments from the federal government equal to 35% of the corresponding interest payable on such bonds on each interest payment date. SCORE PDA believed this subsidy would be intact for the life of the bonds outstanding. Pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended in 2012 certain automatic reductions took place as of March 1, 2013. These required reductions of 8.9% to refundable credits under section 6431 of the Internal Revenue applicable to certain qualified bonds. The sequester reduction is applied to section 6431 amounts claimed by an issue on any Form 8038-CP filed with the Service which results in a payment to such issuer on or after March 1,2013. The sequestration reduction rate will be applied until the end of fiscal year 2021 as a reduction to the refundable credits of 7.3% or intervening Congressional action, at which time the sequestration rate is subject to change. The BABs subsidy reflected in the summary of debt service chart is based on the subsidy rate in effect for 2015. BAB subsidy request form is Form 8038-CP. The SCORE PDA BAB reduction from Congress sequestration measures for 2014 was$131,573. The original 2014 annual BAB subsidy was$1,654,975, less actual BAB subsidy received of $1,523,402. Congress sequestration measure to reduce BAB subsidies by 7.3 percent continues through 2021. It is forecasted that the 7.3 percent reduction in the 2015 BAB subsidy will be$118,377. Estimated Arbitrage Rebate The Federal Tax Reform Act of 1986 requires issuers of tax-exempt debt over$5 million to make payments to the United States Treasury of investment interest received at yields that exceed the issuer's tax-exempt borrowing rates. Payments of arbitrage rebate amounts due under these regulations must be made to the U.S.Treasury every five years. SCORE will be engaging an outside agency to calculate our arbitrage rebate liability on SCORE's outstanding tax-exempt bonds. No amounts related to a potential arbitrage liability have been reported in the financial statements for the year ended December 31,2014. Washington State Auditor's Office Page 30 157 South Correctional Entity Financial Report 2014 NOTE 7—LEASES SCORE entered into a new non-cancelable operating lease for equipment in 2014. Total cost for this lease was $1,621 for the year ended December 31, 2014. The future minimum lease payments for this lease are as follows: Leases December 31 Equipment 2015 $ 3,891 2016 $ 3,891 2017 $ 3,891 2018 $ 2,270 Total $ 13,943 NOTE 8—PENSION PLANS SCORE employees participate in the following statewide retirement systems administered by the Washington State Department of Retirement Systems, under cost-sharing multiple-employer public employee defined benefit and defined contribution retirement plans. The Department of Retirement Systems (DRS), a department within the primary government of the State of Washington, issues a publicly available comprehensive annual financial report (CAFR) that includes financial statements and required supplementary information for each plan. The DRS CAFR may be obtained by writing to: Department of Retirement Systems, Communications Unit, P.O. Box 48380, Olympia,WA 98504-8380; or it may be downloaded from the DRS website at www.drs.wa.gov. The following disclosures are made pursuant to GASB Statements No. 27, Accounting for Pensions by State and Local Government Employers and No. 50, Pension Disclosures, an Amendment of GASB Statements No. 25 and No. 27. Public Employees'Retirement System(PERS)Plans 1,2,and 3 Plan Description PERS is a cost-sharing multiple-employer retirement system comprised of three separate plans for membership purposes: Plans 1 and 2 are defined benefit plans and Plan 3 is a defined benefit plan with a defined contribution component. Membership in the system includes: elected officials; state employees; employees of the Supreme, Appeals, and Superior courts (other than judges currently in a judicial retirement system); employees of legislative committees; community and technical colleges, college and university employees not participating in national higher education retirement programs;judges of district and municipal courts;and employees of local governments. Washington State Auditor's Office Page 31 158 South Correctional Entity Financial Report 2014 PERS participants, who joined the PERS system by September 30, 1977, are Plan 1 members. Those who joined on or after October 1, 1977; and by either, February 28, 2002 for state and higher education employees, or August 31, 2002 for local government employees, are Plan 2 members unless they exercise an option to transfer their membership to Plan 3. PERS participants joining the system on or after March 1, 2002 for state and higher education employees, or September 1, 2002 for local government employees, have the irrevocable option of choosing membership in either PERS Plan 2 or PERS Plan 3. The option must be exercised within 90 days of employment. An employee is reported in Plan 2 until a choice is made. Employees who fail to choose within 90 days default to PERS Plan 3. Notwithstanding, PERS Plan 2 and Plan 3 members may opt out of plan membership if terminally ill,with less than five years to live. PERS defined benefit retirement benefits are financed from a combination of investment earnings and employer and employee contributions. PERS retirement benefit provisions are established in state statute and may be amended only by the State Legislature. PERS Plan 1 members are vested after the completion of five years of eligible service. Plan 1 members are eligible for retirement at any age after 30 years of service, or at age 60 with five years of service,or at age 55 with 25 years of service. The annual benefit is two percent of the average final compensation (AFC) per year of service, capped at 60 percent. (The AFC is based on the greatest compensation during any 24 eligible consecutive compensation months.) Plan 1 members who retire from inactive status prior to the age of 65 may receive actuarially reduced benefits. The benefit is actuarially reduced to reflect the choice of a survivor option. Plan 1 members may also elect to receive an additional COLA amount that provides an automatic annual adjustment based on the Consumer Price Index. To offset the cost of this annual adjustment,the benefit is reduced. PERS Plan 2 members are vested after completion of five years of eligible service. Plan 2 members may retire at age 65 with five years of service with an allowance of two percent of the AFC per year of service. 9 Y P p Y (The AFC is based on the greatest compensation during any eligible consecutive 60-month period.) Plan 2 members who retire prior to the age of 65 receive reduced benefits. If retirement is at 55 or older with at least 30 years of service, a three percent per year reduction applies; otherwise an actuarial reduction will apply. The benefit is also actuarially reduced to reflect the choice of a survivor option. There is no cap on years of service credit; and a cost-of-living allowance is granted (based on the Consumer Price Index),capped at three percent annually. PERS Plan 3 has a dual benefit structure. Employer contributions finance a defined benefit component, and member contributions finance a defined contribution component. The defined benefit portion provides a benefit calculation at one percent of the AFC per year of service. (The AFC is based on the greatest compensation during any eligible consecutive 60-month period.) Effective June 7, 2006, Plan 3 members are vested in the defined benefit portion of their plan after ten years of service; or after five years if twelve months were earned after age 44; or after five service credit years earned in PERS 2 prior to June 1, 2003. Plan 3 members are immediately vested in the defined contribution portion of their plan. Vested Plan 3 members are eligible to retire with full benefits at age 65, or at age 55 with 10 years of service. Plan 3 members who retire prior to age 65 receive reduced benefits. If retirement is at age 55 or older with at least 30 years of service, a three percent per year reduction applies; otherwise an actuarial reduction will apply. The benefit is also actuarially reduced to reflect the choice of a survivor option. There is no cap on years of service credit; and Plan 3 provides the same cost-of-living allowance as Plan 2. • Office ton State Auditor's Page.a'ace a 32 S 159 South Correctional Entity Financial Report 2014 The defined contribution portion can be distributed in accordance with an option selected by the member, either as a lump sum or pursuant to other options authorized by the Employee Retirement Benefits Board. Membership in PERS consisted of the following at June 30,2013,the date of the latest actuarial valuation for all plans: Number of Particiaatina Members Retirees and Terminiaated Members Active Plan Active Plan Plans Administered Beneficiaries Entitled to but not yet Members Members Total by the State Receiving Benefits Receiving Benefits Vested Nonvested Members PERS 1 51,860 1,384 5,389 264 58,897 PERS 2 31,329 25,383 89,387 26,364 172,463 PERS 3 2,139 4,280 12,297 17,005 35,721 Total 85,328 31,047 107,073 43,633 267,081 The following is a summary of the number of government employers participating in PERS as of June 30, 2014: Number of Participating Employers 1 State School Counties/ Other Political Total Plan Agencies Districts Municipalities Subdivisions Employers PERS 1 128 212 147 147 634 PERS 2 169 - 275 490 934 PERS 3 158 - 209 306 673 Total 455 212 631 943 2,241 Funding Policy Each biennium, the state Pension Funding Council adopts Plan 1 employer contribution rates, Plan 2 employer and employee contributions rates, and Plan 3 employer contribution rates. Employee contribution rates for Plan 1 are established by statute at six percent for state agencies and local government unit employees, and 7.5 percent for state government elected officials. The employer and employee contribution rates for Plan 2 and the employer contribution rate for Plan 3 are developed by the Office of the State Actuary to fully fund Plan 2 and the defined benefit portion of Plan 3. All employers are required to contribute at the level established by the Legislature. Under PERS 3, employer contributions finance the defined benefit portion of the plan, and member contributions finance the defined contribution portion. The Employee Retirement Benefits Board sets Plan 3 employee contribution rates. Six rate options are available ranging from 5 to 15 percent; two of the options are graduated rates dependent on the employee's age. As a result of the implementation of the Judicial Benefit Multiplier Program in January 2007, a second tier of employer and employee rates was developed to fund, along with investment earnings,the increased retirement benefits of those justices and judges that participate in the Washington State Auditor's Office Page 33 160 South Correctional Entity Financial Report 2014 program. The methods used to determine the contribution requirements are established under state statute in accordance with Chapters 41.40 and 41.45 RCW. The required contribution rates expressed as a percentage of current-year covered payroll, as of December 31,2014,were as follows: Required Contribution Rates Contributor PERS Plan 1 PERS Plan 2 PERS Plan 3 0 9.21%Employer* 9.21% 9.21/0 9.21%** Employee 6.00% 4.92% *** *The employer rates include the employer administrative expense fee currently set at 0.18% **Plan 3 defined benefit portion only. ***Variable from 5.0%minimum to 15.0%maximum Both SCORE and the employees made the required contributions. SCORE's required contributions for years ended December 31,were as follows: SCORE Required Contributions PERS Plan 1 PERS r ERS Plan 2 PERS Plan 3 2014 $ 9,988 $ 91,587 $ 35,025 2013 $ 10,721 $ 66,318 $ 33,282 2012 $ 9,259 $ 55,883 $ 26,707 Public Safety Employee's Retirement Systems(PSERS)Plan 2 Plan Description The Legislature created PSERS in 2004 and the system became effective July 1, 2006. PSERS Plan 2 membership includes full-time employees, hired on or after July 1,2006 by a covered employer,that meet at least one of the PSERS eligibility criteria. PSERS retirement benefit provisions are established in Chapter 41.37 RCW and may be amended only by the State Legislature. PSERS is a cost-sharing multiple employer retirement system comprised of a single defined benefit plan, PSERS Plan 2. Covered employers include the following: State of Washington agencies: Department of Corrections, Department of Natural Resources, Gambling Commission, Liquor Control Board, Parks and Recreation Commission, and Washington State Patrol; corrections departments of Washington State counties; Washington State Auditor's Office Page 34 161 South Correctional Entity Financial Report 2014 corrections departments of Washington State cities except for Seattle, Tacoma and Spokane; and interlocal corrections agencies. To be eligible for PSERS, an employee must work on a full-time basis and have completed a certified criminal justice training course with authority to arrest, conduct criminal investigations, enforce criminal laws of Washington and carry a firearm as part of the job; or have primary responsibility to ensure the custody and security of incarcerated or probationary individuals; or function as a Washington peace officer, as defined by RCW 10.93.020; or have primary responsibility to supervise eligible members who meet the above criteria. PSERS Plan 2 members are vested after completing five years of eligible service. PSERS Plan 2 members may retire at the age of 65 with five years of service, or at the age of 60 with at least ten years of PSERS service credit, or at 53 with 20 years of service with an allowance of two percent of the average final compensation (AFC) per year of service. The AFC is the monthly average of the member's 60 consecutive highest-paid service credit months, excluding any severance pay such as lump-sum payments for deferred sick leave,vacation or annual leave. Plan 2 members who retire prior to the age of 60 receive reduced benefits. If retirement is at the age of 53 or older with at least 20 years of service, a three percent per year reduction for each year between the age of retirement and age 60 applies. There is no cap on years of service credit; and a cost-of-living allowance is granted (based on the Consumer Price Index),capped at three percent annually. Membership in PSERS consisted of the following at June 30, 2013, the date of the latest actuarial valuation for all plans: Number of Participating Member% Retirees and Tenniniated Members Active Plan Active Plan Plans Administered Beneficiaries Entitled to but not yet Members Members Total by the State ReceivinQBenefits Receiving Benefits Vested Nonvested Members PSERS 2 43 119 2,784 1,729 4,675 Total 43 119 2,784 1,729 4,675 The following is a summary of the number of government employers participating in PERS as of June 30, 2014 Number of Participating Employers State School Counties/ Other Political Total Plan Agencies Districts Municipalities Subdivisions Employers PSERS 2 9 - 65 1 75 Total 9 - 65 1 75 Washington Stale Auditor's Office Page 35 162 1 South Correctional Entity Financial Report 2014 Each biennium, the state Pension Funding Council adopts PSERS Plan 2 employer and employee contribution rates. The employer and employee contribution rates for Plan 2 are developed by the Office of the State Actuary to fully fund Plan 2. All employers are required to contribute at the level established by the Legislature. The methods used to determine the contributions requirements are established under state statute in accordance with Chapters 41.37 and 41.45 RWC. The required contribution rates expressed as a percentage of current-year payroll, as of December 31, 2014 are as follows: Required Contribution Rates Contributor PSERS Plan 2 Employer* 10.54% Employee 6.36% *The employer rates include the employer administrative expense fee currently set at 0.18% Both SCORE and the employees made the required contributions. SCORE's required contributions for the year ended December 31 were as follows: SCORE Required Contributions Year PSERS Plan 2 2014 $ 751,021 2013 $ 555,580 2012 $ 464,105 NOTE 9—APPORTIONMENT OF EQUITY The Owner Cities share in the equity of SCORE pursuant to the SCORE Formation Interlocal Agreement. The equity as of December 31,2014 belonging to the six Owner Cities is as follows: Apportionment of Equity Auburn Sudan Des Moines Federal Way Renton SeaTac Tukwila Total Equity 01/012014 $ 2,517,237 $ 294,323 $ 107,970 $ 1,820,940 $ 2,548,219 $ 331,708 $ 601,934 $ 8,222,331 Current Year Increase(Decrease) 1,725,998 221,087 184,191 1,855,784 1,672186 380,958 478,536 6,518,740 Equity 12/312014 $ 4,243,235 $ 515,410 $ 292,161 $ 3,676,724 $ 4,220,405 $ 712,666 9 1,080,470 $ 14,741,071 %of Equity 29.00% 3.0D% 2.00% 25.00% 29.00% 5.00% 7.00% 100.00% %of 2014 Apportionment 26.48% 3.39% 2.83% 28.47% 25.65% 5.84% 7.34% 100.00% Washington State Auditor's Office Page 36 163 South Correctional Entity Financial Report 2014 NOTE 10—MATERIAL RELATED PARTY TRANSACTIONS The SCORE PDA was chartered by the City of Renton, pursuant to RCW 35.21.730 through 35.21.757 and Ordinance No. 5444 of the City of Renton. The SCORE PDA was formed to provide an independent legal entity to finance the acquisition, construction, and equipping of the SCORE facility through the issuance and servicing of$86,235,000 of Bonds, and to perform other functions specified in the charter. Payment of principal and interest on the Bonds is secured by the full faith and credit of the Owner Cities. The SCORE PDA is an independent legal entity exclusively responsible for its own debts,obligations and j liabilities. All liabilities incurred by the SCORE PDA shall be satisfied exclusively from the assets and credit of the SCORE PDA. Unless otherwise agreed to by the Member Cities, no creditor or other persons shall have any recourse to the assets, credit, or services of the SCORE Member Cities on account of any debts, obligations, liabilities, acts or omissions of the SCORE PDA. Pursuant to the SCORE Formation Interlocal Agreement, the Owner Cities are liable for their respective share of all debt issued by the SCORE PDA. SCORE will be responsible for billing and collecting the annual debt service payments from the SCORE Owner Cities. Once SCORE has received the debt service payments from the Owner Cities, SCORE will remit the funds to the Authority and the Authority will make all semi-annual debt service payments to the Bank of New York. The carrying costs were funded from the bond proceeds during the construction period(through January 1,2012). Debt service payments net of the federal interest subsidy at 32.43%of interest costs received in connection with the Build America Bonds totaled $3.4 million for 2014 which includes$1.7 million accrued by the Authority in 2014 for January 1,2015 debt service payments. In addition to the allocations of equity and ending equity balances of the owner cities as of December 31, 2014 as provided in Note 9, the following chart provides information related to transactions and balances between SCORE and its Owner Cities as of December 31,2014 and for year the then ended. Due from Other Financing Charges for SCORE PDA Owner City Governments Assessments Services Obligation Auburn $ 324,825 $ 1,606,639 $ 3,897,898 $25,007,113 Burien 52,465 221,605 464,443 $ 3,226,724 Des Moines 277,007 324,825 $ - Federal Way 941,823 3,852,309 $ 14,520,259 Renton 1,883,646 3,758,280 $29,040,518 SeaTac 166,204 881,871 $ 2,420,043 Tukwila 443,211 1,067,078 $ 6,453,449 Total All Owner Cities $ 377,290 $ 5,540,135 $ 14,246,704 $ 80,668,106 END OF NOTES A copy of this report is available at SCORE,20817 17th Avenue South,Des Moines,WA 98198. i Washington State Auditor's Office Page 37 164 ABOUT THE STATE AUDITOR'S OFFICE The State Auditor's Office is established in the state's Constitution and is part of the executive branch of state government. The State Auditor is elected.by the citizens of Washington and serves four-year terms. We work with our audit clients and citizens to achieve our vision of government that works for citizens, by helping governments work better, cost less, deliver higher value, and earn greater public trust. In fulfilling our mission to hold state and local governments accountable for the use of public resources, we also hold ourselves accountable by continually improving our audit quality and operational efficiency and developing highly engaged and committed employees. As an elected agency, the State Auditor's Office has the independence necessary to objectively perform audits and investigations. Our audits are designed to comply with professional standards as well as to satisfy the requirements of federal, state,and local laws. Our audits Iook at financial information and compliance with state, federal and local laws on the part of all local governments, including schools, and all state agencies, including institutions of higher education. In addition, we conduct performance audits of state agencies and local governments as well as fraud,state whistleblower and citizen hotline investigations. The results of our work are widely distributed through a variety of reports, which are available on our website and through our free,electronic subscription service. We take our role as partners in accountability seriously, and provide training and technical assistance to governments,and have an extensive quality assurance program. Contact information for the State Auditor's Office Deputy Director for Communications Thomas Shapley Thomas.Shapley(aisao.wa.gov (360)902-0367 Public Records requests (360)725-5617 Main telephone (360)902-0370 Toll-free Citizen Hotline (866)902-3900 Website www.sao.wa.gov Washington State Auditor's Office Page 38 165 COUNCIL MEETING DATE: October 06,2015 ITEM#: CITY OF FEDERAL WAY CITY COUNCIL AGENDA BILL SUBJECT: AUGUST 2015 MONTHLY FINANCIAL REPORT POLICY QUESTION: Should the Council approve the August 2015 Monthly Financial Report? COMMITTEE: Finance,Economic Development and Regional Affairs Committee MEETING DATE:September 22,2015 CATEGORY: ▪ Consent ❑ Ordinance ❑ Public Hearing ❑ City Council Business ❑ Resolution ❑ Other STAFF REPORT BY: Ade Ariwoola,Finance Director DEPT: Finance Attachments: • August 2015 Monthly Financial Report Options Considered: 1. Approve the August 2015 Monthly Financial Report as presented 2. Deny approval of the August 2015 Monthly Financial Report and provide direction to staff. MAYOR'S RECOMMENDATION ayor recommends approval of Option 1. MAYOR APPROVAL: 411W4-. S 4111111 „ DI t ECf OR APPROVAL: !ll• ier m tee Oncil !' Initial CHIEF OF STAFF: / Lrlti„ /. _ yPJ.i-I lS Commit ' Council COMMITTEE RECOMMENDATION: I move to forward approval of the August 2015 Monthly Financial Report to the October 06, 2015 consent agenda for approval. Committee Chair Committee Member Committee Member PROPOSED COUNCIL MOTION: "I move approval of the August 2015 Monthly Financial Report." (BELOW TO BE COMPLETED BY CITY CLERKS OFFICE) COUNCIL ACTION: ❑ APPROVED COUNCIL BILL# ❑ DENIED 1" reading ❑ TABLED/DEFERRED/NO ACTION Enactment reading ❑ MOVED TO SECOND READING(ordinances only) ORDINANCE# REVISED-08/12/2010 RESOLUTION# 166 CITY OF�/^'�n../ Federal Way August 2015 Monthly Financial Report- Highlights The following are highlights of the August 2015 Monthly Financial Report. Detailed financial information can be found in the August 2015 Monthly Financial Report detail. Notable Areas 1. Sales tax is showing a good sign of economic recovery locally and throughout the county with the increase in criminal justice sales tax that is collected throughout King County. The increase is in line with our plan. 2. The increase in real estate excise tax revenue over 2014 shows an increase in real estate sales and consumer's faith in the economy. This is also in line with our forecast. 3. Utility tax is lower as expected. Generally,City's revenue is performing as expected. General&Street Fund Summary Revenues are above the year-to-date budget by $1.2M or 5.6% with all revenues on target or above year-to-date budget except for state shared revenue, court revenue, community development and public works permits & fees, and interest earnings. Total General & Street Fund expenditures are above year-to-date budget by $41K or 0.2%. The following Departments are above their projected year-to-date budget: City Council, Mayor's Office, Law, Municipal Court, Jail,Police, and Parks and Recreation. Some of the department expenditure savings are due to timing of payments and Public Works is primarily due to positions charged to capital projects outside the Street Fund,and vacancies of positions. City Council is over year-to-date budget by$2K primarily due to increase to association dues, Mayor's Office is over year-to-date budget by$43K primarily due to an increase in temporary help,a payout of vacation for a position leaving the City,deferred compensation outside the budget amount, increased advertising,increased travel for new market tax credits,and membership and investment in the Chamber of Commerce.Law is over year-to-date budget by$63K primarily due to more outside legal services for litigation and legal consultation.Municipal Court is over year-to-date budget by $4K primarily due to vacation payout for a position leaving the City. Police is over year-to-date budget by$197K primarily due to an increase in billable overtime and Valley Communication dispatch services cost increase outside the budget amount which will be adjusted during the budget revision process. Jail is over year-to-date budget by $114K due to outside jail services for psychiatric care provided through King County and Providence Community which are outside the budget amount which will be adjusted during the budget revision process. Parks & Recreation is over year-to-date budget by $69K primarily due to a union increase in pay for seasonal help,overtime pay,and an increase in supplies due to warmer weather. Property tax is above 2014 year-to-date actual by$126K or 2.3%and above 2015 year-to-date budget by $68K or 1.2%. Sales tax exceeds 2014 year-to-date actual by$710K or 10.2%and also exceeds 2015 year-to-date budget by $831K or 12.1%. Retail sales (increase of$242K or 6.6%), services (increase of$150K or 9.4%), construction (increase of$338K or 51.5%), and wholesaling (increase of$5K or 1.7%) account for the majority of the increase compared to year-to-date 2014. Additionally, criminal justice sales tax collected county-wide also exceeds 2014 year-to-date actual by $106K or 8.7%and 2015 year-to-date budget by$114K or 9.4%which further indicates growth. Community and Economic Development permits and fees are below the 2014 year-to-date actual by $443K or 19.1% and below 2015 year-to-date budget by $1K or 0.1%. Significant permit revenues received year-to-date include Federal Way High School, Kitts Corner Apartments, and Crestview West Apartments. Permits that contributed to the increase in 2014 over 2015 were Wynstone East, Park 16 Apartments, Celebration Senior Living, Dicks Sporting Goods, High Point Building Apartments, and Progressive Claims Office. Court revenue is below 2014 year-to-date actual by $13K or 1.3% and also below 2015 year-to-date budget by $139K or 12.9%. Traffic and non-parking fines, parking infractions, and criminal conviction fees account for the majority of the decrease. The enhanced signage, lighting, and continued enforcement activity is the primary reason for the reduction. Park&General Recreation Fees is above 2014 year-to-date actual by$3K or 0.4%and above 2015 year- to-date budget by $45K or 6.4%. Senior trips and tours revenue increased through the efforts of staff to market and promote the programs. These changes are all in line with our financial projection and budget appropriation. 167 Desij'nated Operatinji Funds Expenditures are below 2015 year-to-date budget by$61K or 0.7%and are primarily due to timing of payments and operational increases in Federal Way Community Center and Dumas Bay Centre. Surface Water Management (SWM)is under year-to-date budget by$45K or 1.9%primarily due to vacancies of positions. Utility tax revenues received year-to-date as reported on the monthly financial report totals $6.3M and is $452K or 6.7%below 2014 year-to-date actual and$814K or 11.4%below 2015 year-to-date budget. The following is the comparison of 2015 year-to-date actual to 2014 year-to-date actual utility taxes by category: Electricity—current YTD decrease by$268K or 10.7%. Gas—current YTD decrease by$122K or 12.0% Cable—current YTD increase by$34K or 3.7% Cellular—current YTD decrease by$133K or 11.0% SWM—current YTD increase by$20K or 14.1% Real estate excise tax 2015 year-to-date revenues of$2.1M is above 2014 year-to-date actual by$692K or 50.5% and is above the 2015 year-to-date budget by $938K or 83.5%. There were 125 taxable residential sales(total sales$32.5M/$161K tax),and three commercial sales(total sales$33.0M/$164K tax). Federal Way Community Center continues to increase revenues while controlling expenditures. 2015 year-to-date operating revenues total$1.3M,which is above the 2015 year-to-date budget by$62K or 4.8%and above the 2014 year-to-date actual by$37K or 2.9%. Major revenue increases are in daily drop- ins,aquatic programs,fitness classes,and rentals. Rentals were at capacity for the months of June,July and August. 2015 year-to-date operating expenditures total $1.4M, which is above the 2015 year-to-date budget by $18K or 1.3%and above 2014 year-to-date actual by $23K or 1.6%. Increases in personnel cost is due to increased service levels to meet higher demands and minimum wage and performance based wage increases. The increase in supplies is due to repairs and system replacements now that the facility is 8+ years old, a major repair to roof top HVAC unit,pool pump, heat exchanger units,pool drain covers, and additional supplies for Splash Cafe. The decrease in utility costs is due to energy efficiency efforts and timing of payments. The 2015 year-to-date revenues over/(under) expenditures of negative $94K is below the 2015 year-to- date budget by negative $44K and below 2014 year-to-date actual by negative $14K. To date, $86K of operating subsidy has been used to keep the reserve fund balance at $1.5M. The City used $110K in operating subsidy this time last year. The projected ending fund balance for the end of this year is $1.5M, and year-to-date the ending fund balance is 1.5M. The fund balance is set aside for equipment replacement,major building upgrades, and roof replacement of the Community Center Building. Dumas Bay Center is showing higher revenues year-to-date of$75K or 16.2% compared to 2014, and expenditures are over 2015 year-to-date budget by$42K or 8.9%. The City's reserve target is$0.5 million and we are currently at$395K. The City intends to bring this to required level soon. 2015 year-to-date operating revenues total $543K, which is $82K or 17.9% above the 2015 year-to-date budget,and above 2014 year-to-date actual by$75K or 16.2%.The increase from year-to-date 2014 is due to an increase in rental activities as a result of the marketing plan that was commissioned in 2011, the Google AdWords campaign put into action from the marketing plan as well as securing the return of rental groups. 2015 year-to-date operating expenses total $509K, which is $42K or 8.9% above the 2015 year-to-date budget and$31K above 2014 year-to-date actual. The increase in expenses over year-to-date 2014 is due to an increase in goods and services for the operation as well as the increase in rental activity for the first eight months. 2015 year-to-date revenues over/(under)expenditures of$34K is above 2014 year-to-date by$45K. The year-to-date fund balance of $395K includes the major maintenance cost of $243K remaining of $300K to replace meeting room chairs and tables, mattresses, bedding and furniture for overnight rooms, interior painting, exterior painting of front entrance, courtyard repair and furniture, fire alarm panel upgrade, and carpeting. In accordance with City's reserve policy,the City plans to bring the fund balance to the required$500K. 168 CITY Of Federal Way August 2015 Monthly Financial Report - Detail GENERAL&STREET 2014 2015 YID Budget vs.Actual FUND SUMMARY ,Annual Annual YFD Annual YTD 1 YID Fasorable/(Unfasorable) Budget Actual Actual Budget Budget Actual $ % Beginning Fund Balance $16,240,295 $16,240,295 l $16,240,295 $13,264,105 $ 13,264,105 $13,264,105 n/a', n/a Revenues: Property Taxes 10,077,000 1 10,233,416 5.406,696 10,342370 5,464,472 5.532.705 68,233 1.2% Sales Tax 11,614,000 12,173,288 6,989,689 11,962,420 6,868,613 7,699,202 830.590 12.1% Criminal Justice Sales Tax 1,913,000 1 2.138,405' 1,216,037 2.123.430 1,207,521 1.321,594 114,074 9.4% Gambling Taxes 145,000 176,068 98,776 155,000 87,231 97,943 10,712 12.3% State Shared Revenue 2,171,000 2,355,979 1,235,174 2,483,000 1,301,767 1,291,024 (10,743) -0.8% Leasehold Tax 6,000 6,693 3,245 6,000 2,909 5,023 2,114 72.7% Court Revenue 1,431,000 1,370,107 952,681 1,551,550 1,078,816 940,072 (138,744) -12.9% CID Permits&Fees 2,100,577 3,059,772 2,324,640 2.572.000 1,882,821 1,881,776 (1,045) -0.1% PW Perrruts&Fees 317,000 368,797 256,497 317,000 204,897 191,698 (13,200) -6.4% Business License Fees 252,000 267,293 95,623 259,000 92,656 97,495 4,839 5.2% Franchise Fees 1,041,000 1,070.983 808,383 1,050,000 792,545 832,326 39,781 5.0% Passport Agency Fees 55,000 I 64.750 48,150 65,000 48,336 55,625 7,289 15.1% Park&General Recreation Fees 937,000 992,680 757,141 937,000 714,672 760,169 45,496 6.4% Police Services 765,000 1,058,716 603,191 984,000 560,622 658;007 97,384 17.4% Admin/Cash Management Fees 520,314 520,314 346,876 375,896 250,597 250,597 0 0.0% Interest Earnings 31,000 17,534 1 12,719 31,000 22,487 16,135 (6,352) -28.2% Miscellaneous/Other 219,000 332,703 229,218 278,600 191,943 302,636 110,693 57.7% Total Revenues 33,594,891 36,207,497 21,384,735 35,493,666 20,772,905 21,934,027 1,161,122 5.6% Expenditures: City Council _ 389,913 355,579 275,250 367,442 264,815 266,795 (1,980) -0.7% Mayor's Office 1,287.346. 1,336,396 818,421 1,440,769 975,302 1,018,228 (42,926) 4.4%, Community Devebpment 2,863,861 2,697,364 1,620,379 2,296,033 1,469,461 1,468,249 1,212 0.1% Economic Development 364,864 131,364 53,012 308,289 138,792, 136,700 2,092 1.5% Human Services 778,640 811,456 548,030 781,378 494,065 489,609 4,456 0.9% Finance 999,938 962,916 664,796 908,534 616.622 614,577 2,045 0.3% Human Resources 1,066,541 969.381 615,666 874.337 441.283 428,478 12,805 2.9% Law 1,624,308 1,471,143 1.011,104 1,158,387 772.258 835,044 (62,786) -8.1% Municipal Court 1,687,470 1,670,089 1.060,334 1,304,387 873,287 876,923 (3,636) -0.4% Jail 4,159,831 4,004,632 2,665,770 4,276,614 2,851,076 2,964,692 (113,616) -4.0% Police 22,987,085 I 23,898,496 15,685,465 18,198,547 12,163,909 12,361,399 (197,490) -1.6% Parks&Recreation 4,213,996 3,960,905 2,576,534 3,468,663 2,346,661 I 2,415,944 (69,282) -3.0% Public Works 5,292,730 1 4,630,788 2,825,722 4,069,657 2,572,837 2,144,838 427,999 16.6% Total Expenditures 47,716,523 46,900,509 30,420,483 39,453,037 25,980,369 26,021,476 (41,107) -0.2% Revenues over/(under)Expenditures (14,121,634 (10,693,012) (9,035,748) (3,959,371) (5,207,464)' (4,087,449) 1,120,015 -21.5% Other Sources: Ongoing Transfers In: Red Light/School Zone for Comp Pln&Traffic 1,096,000 1,093,212 I-096,000 155,000 155,000 155,000 - 0.0% y DP 975,000 498,000 30,000 30,000 I 0.0% Utility Tax for Designated Programs 1,343,000 1,140,135 - Tax for Operations 3,893,000 3,893,000 3,893,000 7,245,493 3,550,048 3,550,048 1 0.0% Utility Tax for Prop 1 Voter Package , 2,980,187 2,931,304- - 2,004,481 - - - - a a One-Time Transfers In/Grants/Other 331,450 520,168) 224,603 421,899 219,3331 219,333 - 0.0°° Total Other Financing Sources 9,643,637 9,577,819 8,193,084 8,320,392 3,954,381 j 3,954,38I - 0.0% Other Uses: Contingency Reserve Funds 27,00(1 - - - - - - a a 1-Time Transfers Out/Other/Unalloc IS 3,218,464 1,861,000 2,074,613 5,602,968 3,631,036 3,631,036 - 0.0 Total Other Financing Uses 3,245,464 1,861,000 2,074,613 5,602,968 3,631,036 3,631,036 - (L(1 Total Ending Fund Balance $ 8,516,836 $13,264,102 $13,323,018 $12,022,158 S 8,379,985 $ 9,500,000 n/al n/a 169 DESIGNATED OPERATING 2014 2015 YFD Budget vs.Actual FUNDS SUMMARY Annual Annual 1 I lnnual YTD YFD Favorable/(Unfavorable) Budget Actual Actual Bud.ct Budget Actual $ % Beginning Fund Balance $18,232,684 $18,232,684 $18,232,684 S 21.407,791 S 21,407,792 821,407,792 n/a n/a Revenues: Utility Tax 9,711,581 9,308,402 5,242,063 9,808,966 5,520,919 4,893,017 (627,902) -11.4% Utility Tax-Prop I Voter Package 2,840,419 2,720,475 1,534,459 2,868,824 1,618,134 1,431,770 (186,364) -11.5% Hotel/Motel Lodging Tax 195,000 231,828 117,904 200,000 101,717 138,453 36,736 36.1% Real Estate Excise Tax 1,800,000 2,062,722 1,369,942 1,900,000 1,123,974; 2,062,338 938,364 83.5% Property Tax-King Co Esansion Levy - 181,880 17,762 155,000' 15,1371 84,518 69,381 458.4% State Shared Revenue 495,000 496,470 280,365 509,000 287,441 285,568 (1,873) -0.7% Traffic Safety(Red Light/School Zone) 1,455,000 2,460,187 1,556,226 2,123,643 1,343,340 1,956,221 612,881 45.6% Federal Way Community Center 1,643,500 1,851,260 1,303,940 1,818,500 1,279,387 1,341,413 62,026 4.8% Dumas Bay Centre Fund 635,251 644,049 467,046 635,251 460,322 542,505 82,184 17.9% Surface Water Management Fees 3,456,000 3,462,003 1,830,471 3,820,000 2,019,755 2,102,099 82,344 4.1% Refuse Collection Fees 287,517 305,742 207,706 302,517 205,515 200,847 (4,668) -2.3% Interest Earnings 15,300 106,674 10,407 11,800 16,962 16,962 - 0.0% Miscellaneous/Other 27,768 27,881 25,381 27,768 25,324 25,324 - 0.0% Total Revenues 22,562,336 23,859,573 13,963,672 24,181,269 14,017,926 15,081,034 1,063,108 7.6% Expenditures: Arterial Streets Overlay Program 1,696.031 1,415,175 1,364,730 1,724,205 1,257,805 1,257,805 - 0.0% Utility TaxAdmin/Cash Mgmt Fees 48,000 48,000 32,000 - - - - n/a Solid Waste&Recycling 499,412 461,717 281,229 500,101 307,600 307,600 - 0.0% Hotel/Motel Lodging Tax 227,034 58,786 46,099 355,296 122,718 122,718 - 0.0% Traffic Safety(Red Light/School Zone) 625,000 627,786 418,787 2,123,644 1,416,651 1,340,260 76,391 5.4% Utility Tax Proposition 1 - - - 2,841,965 1,840,805 1,840,805 - 0.0% Debt Service(Debt&Admin Fee) 1,995,392 1,985,446 517,527 1,039,573 182,286 182,286 - 0.0% Federal Way Community Center 2,205,049 2,174,104 1,412,233 2,150,024 1,417,456 1,435,397 (17,941) -1.3% Performing Arts&ConfCtr Operations - - - 10,000 4,519 4,519 - 0.0% Dumas Bay Centre Fund 695,146 728,379 478,252 708,071 467,359 508,983 (41,624) -8.9% Surface Water Management 3,940,196 3,132,984 2,188,160 3,777,547 2,373,433 2,328,081 45,352 1.9% Total Expenditures 11,931,259 10,632,377 6,739,016 15,230,426 9,390,632 9,328,454 62,178 0.7% Revenues over/(under)Expend tures 10,631,077 13,227,196 7,224,656 8,950,843 4,627,294 5,752,580 1,125,286 24.3% Other Sources: Ongoing Transfers In: Utility Tax for DBC Oper/Reserves 112,000 112,000 112,000 233,659 233,659 233,659 - 0.0% Utility Tax fbr FWCC Oper/Reserves 554,275 301,944 109,519 396,754 85,778 85,778 - 0.0% Utility Tax for FWCC&SCORE Debt - 25,169 - 1,838,813 977,126 977,126 - 0.0% Utility Tax for Arterial Streets Overlay - - - 1,013,000 745,142 745,142 - 0.0% I-Time Transfers/Grants/Other 13,964,796 14,128,588 13,407,438 203,308 63,277 63,277 - 0.0% Total Other Sources 14,631,071 14,567,701 13,628,957 3,685,534 2,104,982 2,104,982 - 0.0% Other Uses: Ongoing Transfer Out: Traffic Safety(Red Light/School Zone) 1,141,725 1,138,937 1,141,725 - - - - n/a Utility Tax to FW CC Oper/Reserves 554,275 301,944 109,519 396,754 85,778 85,778 - 0.0% Utility Tax to FW CC&SCORE Debt 1,028,040 799,240 799,240 - 0.0% Utility Tax to DBC Oper/Reserves 112,000 112,000 112,000 233,659 233,659 22 33,659 - 0.0% Utility Tax to Arterial Streets Overlay - - - 1,013,000' 745,142 745,142 - 0.0% Utility Tax to Transportation Capital - - - - - - - n/a Utillity Tax to General/Street Oper 5,236,000 5,033,135 4,868,000 7,763,493 3,580,048 3,580,048 - 0.0% Utility Tax to Prop I Voter Package 2,980,187 2,931,304 2,004,481 - - - - n/a 1-Time Transfers/Other/Unalloc IS 15,366,404 15,102,476 14,332,842 5,542,155 4,587,828 1 4,587,828 - 0.0% Total Other 1scs 25.390,591 24,619,796 22,568,567 15,977,101 10,031,695 1 10,031,695 - 0.0% Ending Fund Balance - ----- Arterial Streets Overlay I 308,702 86,784 100,000 - 100,001 n/a n/a Utility Tax(non-Prop 1) 2,615,082 2,710,593 (1,029,276) 2,090,614 - 2,101,291 n/a n/a Utility Tax-Prop 1 Voter Package 905,665 834,603 575,412 861,462 - 425,795 n/a n/a Solid Waste&Recycling 183,884 204,137 139,516 178,751 - 124,719 n/a n/a Hotel/Motel Lodging Tax 195,300 400,296 298,993 245,3(0) - 421,370 n/a n/a Federal Way Community Center 1,586,740 1,573,471 1,595,597 1,499,999 - 1,500,000 n/a n/a Traffic Safety Fund 2,492,758 3,500,514 2,802,217 2,915,18(1 - 3,534,224 n/a n/a Real Estate Excise Tax Fund 3,286,857 3,550,864 3,538,254 2,727,091 - 3,525,686 n/a n/a Performing Arts&ConfCtr Operations - - - - - 5,485 - n/a n/a Paths&Trails 14,440 196,665 28,503 360,664 - 286,718 n/a n/a Strategic Reserve Fund 3,000,000 3,382,044 3,000,339 3,154,696 3,220,475 n/a n/a Debt Service Fund 39,444 73,485 1,516,283 872,726 868,760 n/a n/a Surface Water Management 3,628,141 4,491,213 3,654,282 3,018,545 - 2,724,240 n/a n/a Dumas Bay Centre Fund 155.929 181,200 310,822 42,039 394,894 n/a n/a Total Ending Fund Balance S 18.104.2238 S 21,407.788 S 16.517.727 S 18,067.067 $ -I S 19,233,659 n/a n/a 170 Sales Tax Compared to year-to-date August 2014 actual,sales tax revenues are up by$127K or 11.3%. Compared to 2015 year-to- date budget,year-to-date sales tax revenues went up by $831K or 12.1%. There is usually a two month lag in sales tax revenue. The sales tax reported for June 2015 is paid in August 2015. LOCAL RETAIL SALES TAX REVENUES YTD August Favorable/(Unfavorable) 2014 2015 Change from 2014 2015 Actual Ys Budget Month Actual Budget Actual $ % $ % Jan $ - - - - - - - Feb 1,193,962 1,173,279 1,353,180 159,218 13.3%t 179,900 15.3% Mar 885,403 870,066 912,804 27,401 j 3.1% 42,738 4.9% Apr 878,261 863,047 952,455 74,194 8.4% 89,408 10.4% May 995,299 978,058 1,088,938 93,639 9.4% 110,880 11.3% Jun 928,710 912,623 1,044,900 116,190 12.5%;• 132,277 14.5% Jul 980,780 963,791 1,092,791 112,011 j 11.4% 129,001 13.4% Aug 1,127,275 1,107,748 1,254,134 126,859 11.3%', 146,386 13.2% Sep 1,062,818 1,044,407 - - - - - Oct 1,042,609 1,024,548 - - ` - - - Nov 1,082,321 1,063,573 - - - • - - Dec 1,995,852 1,961,279 - - - - - YTD Total $ 6,989,689 $ 6,868,613 $ 7,699,202 $ 709,513 10.2%r $ 830,590 12.1% Annual Total $ 12,173,288 $ 11,962,420 n/a n/a n/a n/a n/a COMPARISON OF SALES TAX COLLECTIONS BY SIC GROUP Faserable/(Unfaxorable) Component 2014 2015 Change from 2014 Group YTD August YID August $ % Explanation Retail Trade $ 3,670,264 $ 3,912,644 $ 242,380 6.6%Up$270K-Motor Vehicle&Parts Dealer,Building Material&Garden,Clothing and Accessories, Sporting Goods,Health&Personal Care,Hobby,Books,Food&Beverage Stores,Gasoline Stations Down$28K-Furniture&Home Furnishings,Miscellaneous&Nonstore Retailers,Electronics& Appliances Services 1,602.766 1,753,242 150,476 9.4%Up$161K-Administrative&Support Services,Nursing and Residential Care,Amusement, Gambling.Food Services&Drinking Places,Repair&Maintenance,Personal&Laundry Services, Religious,Grantmaking,Civic,Accomodation,Ambulatory Services,Hospital Down$10K-Professional/Scientific/Tech,Educational Services,Social Assistance,Perfonning Ans Construct 656,091 993.741 337,650 51.5%Up$344K-Construction of Buildings,Specialty Trade Down$7K-Heavy&Civil Construction Wholesaling 314,191 319,638 5.447 1.7%Up 55K-Wholesale Trade,Durable&Nondurable goods Transp/Utility 2,152 2,826 674 31.3% Information 370,023 360,700 (9,323) -2.5%Up$8K-Internet Service Providers,Publishing Industries,Other Information Services Down$18K-Telecommunications Manufacturing 68,665 71.726 3,061 4.5%Up$9K Fabricated metal products,Computer and Electronic Production,Furniture&related products,Misc manufacturing Down$12K-Wood Product Manufacturing.Electric Equipment Government 1 16.1/22 91.898 (24,284) -20.9%Up$7K-Executive Legislative Down$31K-Nonclassifiable establishments,Economic Programs Admin Fin/Insurance 181,157 164,211 (16,945) -9.4%Up$6K-Rental/Leasing /Real Estate Down 823K-Insurance Carriers and Related,Real Estate Other 8,198 28.574 20,376 248.5% $ 6,989,689 $ 7,699,202 $ 709,513 111.2',4, 171 SALES TAX COMPARISON by AREA YTD August 1 Favorable/(Unfavorable) Chg from 2014 Location 2014 2015 S j % Explanation YTD Total Sales Tax S 6,989,689 I$ 7,699,202 $ 70 9,5 13 ( 1 0.2% S 348th Retail Block 625,048 I 935,408 310,360 I 49.7%Up$329K Retail Automative/Gas,Retail Building j 9 Materials,Retail General Merchandise Down$19K Retail Eating and Drinking,Electronics& Appliances The Commons 536,107 I 663,316 127,209 23.7%Up$135K Misc Retail Trade,Retail Eating&Drinking, Retail Apparel Down$7K Communications,Retail Electronics and Appliances,Retail General Merchandise S 312th to$316th ' 422,761 448,302 25,541 1 6.0%Up$26K Retail General Merchandise,Automative Gas Pavilion Center 264,992 263,147 (1,845) -0.7%General Decrease Hotels&Motels 112,974 141,992 29,019 1 25.7%General Increase FW Crossings 250,322 241,243 (9,078)" -3.6%Up 54K Retail Eating&Drinking,Fumitures&Fixtures 1 Down 513K Retail Miscellaneous Stores,Electronics& i Appliances Gateway Center 127,319 91,099 (36,220) -28.4%Up SIK Health&Personal Care Store Down$37K Telecommunications Utility Tax(Total 7.75%) The utility taxes year-to-date is $452K or 6.7%below 2014 year-to-date actual and$814K or 11.4%below 2015 budget. There is usually a two month lag in utility tax revenue. The utility tax reported for June 2015 is paid in August 2015. lJ lL1TY TAXES Year-to-date thru August Fawrable/(Unfa arable) 2014 2015 Change from 2014 1 2015 Actual vs Budget Month Actual Budget Actual $Var % Var i $Var 1 % Var Jan $ 81I S 855 1 $ 777` $ (34) -4.1%1 $ (78)€ -9.1% Feb 884,440 932,669 787,079 (97,361)1 -11.0%, (145,590)1 -15.6% Mar 1,452,712 i 1,531,929 1.316,552 (136,160)1 -9.4%: (215,377)1 -14.1% Apr 465,766 491,164 499,858 34,092 7.3%: 8,6941 1.8% May 1,153,008 1,215,883 1,038,174 . (114,834) -10.0% (177,709)' -14.6% Jun _ 1,503,495 1,585,481 . 1,390,369 (113,125) -7.5% (195,112) -12.3% Jul 424,413 447,557 411,807 (12,606) -3.0% (35,749) -8.0% Aug 910,816 960,483 896,076 (14,739) -1.6% (64,407) -6.7% Sept 1,353,961 1,427,793 - - - - - Oct 597,086 629,645 - - - - - Nov 801,768 845,489 A - Dec 2,499,540 2,635,841 - - - - - YTD Subtotal $ 6,795,460 $ 7,166,021 1 $ 6,340,694 s $ (454,766)1 -6.7% $ (825,327)1 -11.5% Rebate (18,938): (26,969)1 (15,908)€ 3,0301 0.0% 11,061 41.0% [ I YTD Total $ 6,776,522 $ 7,139,052 1 $ 6,324,786 1 $ (451,736)1 -6.7% $ (814,266)1, -11.4% Annual Total $ 12,028,877 1 $ 12,677,790 1 n/a 1 n/a i n/a 1 n/a 1 n/a The City of Federal Way provides a utility tax rebate for qualifying individuals that have paid for Utility bills within the City of Federal Way,who are 65 years or older,disabled/unable to work,and qualify as low income during the affected calendar year. This is an annual program that opens January 151 and closes April 30th of each year. The City has processed 132 rebates at a total cost of$16K year-to-date August 2015. The City processed 156 rebates at a total cost of$18,938 year-to-date August 2014. This year winter was warmer than normal and required less use of electricity or gas for heating,reducing the total utility charge and taxes on it. 172 UTILITY TAXES-by Type Year-to-date thru August Fa arable/(Unfa arable) Utility 2014 2015 Change from 2014 Type Actual Actual $ % Electric $ 2,505,002 $ 2,236,831 $ (268,171) -10.7% Gas 1,014,237 892,447 (121,789) -12.0% Solid Waste 514,088 531,542 17,454 3.4% Cable 922,354 956,172 33,818 3.7% Phone 490,716 487,145 (3,571) -0.7% Cellular 1,204,174 1,071,558 (132,616) -11.0% Pager 494 274 (220) -44.6% SWM 144,395 164,725 20,330 14.1% Tax Rebate (18,938) (15,908) 3,030 0.0% YFD Total $ 6,776,522 $ 6,324,786 $ (451,736) -6.7% Proposition 1 Voter-Approved Utility Tax 2015 Year-to-date Prop 1 expenditures total$1.8M or 64.8%of the$2.8M annual budget. Current life-to-date Prop 1 Utility tax collections total$24.3M and expenditures total$23.9M. PROP1 __......2014................................__ 2015......._. _.._................... Life Budget _ Actual Budget Actual To Date Beginning Balance: 1,045,433 1,045,433 1,002,600 834,603 n/a OPERATING REVENUES January 191 183 193 175 1,604,024 February 208,518 199,712 210,603 177,728 2,091,460 March 371,467 328,032 345,919 297,286 2,632,952 April 248,693 105,173 110,908 112,871 2,172,231 May 255,523 260,357 274,554 234,426 2,246,125 June 219,573 339,499 358,012 314,071 2.311,397 July �- 198,005 95,835 101,061 93,050 t 1,759,997 August 111,064 205,668 216,883 202,390 1,831,316 September 308,291 305,733 322,405 - 1,587,521 October 140,770 134,826 142,178 - 1,746,903 November 189,027 181,044�_-- 190,917 - 1,631,598 December 589,297 564,412 595.190 - 2,692,030 Total Prop 1 Reicnues: 2,840,419 2,720,474 2,868,824 1,431,998 24,307,552 OPERATING EXPENDITURES Public Softly Improvement Positions&Costs: Police Services(includes 1 Records Specialist,8 Patrol Officers,4 Detectives,I Lieutenant,&4 Traffic Officers) 2,322,522 2,293,555 2,214,883 1,444,455 17,804,553 Court Services(includes.50 Judge,1 Court Clerk,and Pro Tem Pay,Public Defender contract,1.5 Prosecutors) 392,683 384,718 371,090 258,311 3,023,489 Total Public Safety Improvement Costs 2,715,205 2,678,273 2,585,973 1,702,766 20,828,041 Community Safely Program Costs: 1 Code Enforcement Officer - - 101,268 47,912 366,769 1 Code Enforcement Assistant City Attomey 69,341 57,124 58,052 33,713 508,702 I Parks Maintenance Worker 1&Security 113,555 115,482 96,672 56,415 851,556 Total Community Safety Improvement Costs 182,896 172,607 255,992 138,040 1,727,027 Indirect Support-HR Analyst 44,586 42,924 - - 291,695 SafeCity M&O 37,500 37,501 - - 245,929 Subtotal Ongoing Expenditures 82,086 80,425 - - 537,624 SafeCity Startup - - - - 189,066 Other Transfer-Prop 1 OT for Police - - - - 600,000 Subtotal Other Expenditures - - - - 789,066 Total Prop 1 Expenditures: 2,980,187 2,931,305 2,841,965 1,840,806 23,881,759 Total Ending Fund Balance: $ 905,665 $ 834,603 $ 1,029,459 $ 425,794 $ 425,794 173 Real Estate Excise Tax Compared to 2014 year-to-date REAL ESTATE EXCE TAX REVENUES actuals, collections are up $692K or Year-to-date thru August 50.5%. August's receipt of$325K is Favorable/(Unfavorable) above August 2014's actual by 2014 2015 Change from 2014 2015 Actual vs Budget $142K or 77.4% and above August Month Actual Budget Actual $ % $ % . Jan $ 80,758 $ 76,309 $ 155,922 $ 75,165 93.1% $ 79,613 104.3% 2015's projections by $184K or Feb 73,759 63,201 150,860 77,101 104.5% 87,659 138.7% 131.6%. Mar 115,740 137,352 331,315 215,575 186.3% 193,963 141.2% AprTT_ 111,351 103,142 148,984 37,633 33.8% 45,843 44.4% August 2015 activities include 230 May 443,295 233,794 302,118 (141,177) -31.8% 68,323 29.2% real estate transactions,of which 102 .-_..Jun 123,166 181,069 345,929 222,764 180.9% 164,861 91.0% were tax exempt. There were 125 _..__... Jul 238,862 188 959 302,572 63,710 26.7% 113,613 60.1% taxable residential sales (total sales Sep 183,011 i40,474.L.._.._...`..-............. ............._-..._.................................._.........._..................-....._._.......................__1.6% Au 1830111.40148 34,637 141,626 774% 184,489 13..... $32.5M / $161K tax), and three ---115,931 116,."74.1 Oct 164,375 1a8,1s� commercial sales(total sales$33.0M Nov 138,305 172,173 /$164K tax). ..................-...................................................-.........................;.........-.......-...........................................................-.._.................-..._-.......-......-......_...._............._._._.........................................-.. Dec 274,168 339,227, - - - YTD Total 1,369,942 1,123,974 2,062,338 692,396 50.5% 938,364 83.5% Annual Total $ 2,062,721 $ 1,900,000 n/a n/a n/a n/a n/a ROTE /MOTEL LODGING TAX REVENUES Year-to-date thru August Hotel/Motel Lodging Tax Favorable/(Unfavorable) 2014 2015 1 Change from 2014 € 2015 Actual as Budget Hotel/Motel lodging tax received Month Actual Budget 1 Actual S 1 % 1 S € % year-to-date in 2015 is $138K and _ Jan S -1 $ -1 $ -'$ - - €S - - is above 2014's year-to-date Feb 12 812 11,053 15,336 2,524 19.7% 4,283` 38.8% collections by $21K or 17.4%. Mar 13,343 _- 11,511[ 13,489: 146` 1.1°ro[ 1,978 17.2% 2015 year-to-date receipts are Apr 16,006 13,897 16,825 819 5.1%1 1 2,927 21.1% above year-to-date projections by May - 18,548 16,001 19,890: 1,342 7.rAi 3,888 24.3% Jun 15,361 13,163 , 17,024 1 1,663` 10.8%1[ 3,861 29.3% $37K or 36.1%. The lodging tax Jul 17,341 14,961 , 21,320 1 3,979 22.9%1 6,360 42.5% reported for June 2015 is paid In Aug 24,493 21,131 34,569: 10,076 41.1%1 13,439 63.6% August 2015. Sept 29,629 25,561 -1 - - Oct 31,115 26,843 -1 - - - - Nov 21,655 18,682 - - Dec 31,525 27,197 - - - - -1 - YrD Total S 117,904 1 $ 101,717 S 138,453 : 5 20,549 17.4% S 36,736 36.1% Annual Total S 231,828 ' S 200,000. n/a i n/a n/a n/a 1 n/a Permit Activity BUILDING&LAND USE PERMITS AND ILLS(CD) Building, planning, and zoning fear-to-date thru August 2015 Favorable/(IJnfavorabl e) permit activities are below 2014's 2014 2015 Change from 2014 2015 Actual vs Budget year-to-date activity by$443K or ' AInntn Actual Budget r Actual $ 1 % $ % 19.1%. Compared to year-to- Jan 124,209 177,173 100,841 (23,368) -18.8% (76,332) -43.1% date budget, permit activity is Feb 97,873 148,781 512,848 414,974 424.0% 364,066 244.7% down$1K or 0.1%. Mar 316,207 266,903 167,455 (148,752) -47.0% (99,448) -37.3% Apr 285,407 221,867 322,691 37,284 13.1% 100,823 . 45.4% The permits for this year's May 492,934 275,919 193,125 (299,809) -60.8% (82,794) -30.0% construction were primarily paid Jun 393,869 330,940 126,129 (267,741) -68.0% (204,811) -61.9% for last year. Jul 279,842 190,173 307,392 27,550 9.8% 117,220 61.6% Aug 334,299 271,066 151,296 (183,003) -54.7% (119,770) -44.2% Sept 254,523 196,954 - - - - - Oct 185,981 169,946 - - - - - Nov 141,806 150,035 - - -1 - ■ - Dec 152,822 172,244 - - -I - - 1TD Total S 2,324,640 $ 1,882,821 S 1,881,776 5(442,865) -19.1% S (1,045)1 -0.1% Annual Total $ 3,059,772 - $ 2,572,000 n/a 1 n/a n/a _ n/a ■ n/a 174 Police Department The total overtime budget of$821K consists of$767K for City overtime and$54K for billable time. Compared to 2015 year-to-date budget,City portion overtime is$96K or 18.9%above annual projections. Compared to year-to-date 2014 actuals, City portion overtime is below 6K or 1.0%. Including the increase in billable overtime, total overtime decreased by$5K or 0.7%. The August combined overtime increase of$29K above 2014 year-to-date actual is due to an increase in case completions and shift call in expenditures. PD O>.ertime by Month Year-to-date thru August (Faso rableYUnfasorabl e PD Overtime by Type 2014 2015 Change from 2013 2015 Actual vs Budget Year-to-date thru August Month :%dual Budget Actual $ A. $ Jan S 69,247 $ 63,491 $ 92,125 S 22-878 33.0° S 28,634 45.1°° (Fasorable)/UnfasoraLde - ................ ■ .._....... .......... 2014 2015 Changefrom2ol4 ..._._....-3_��°...__..___.(1,504)T 2.4°0 1cl, 63,022 62,595 61,090 (1,931); Type Actual Actual $ % Mal 63,508 59,691 61,169 (2,339)' -3.7% 1,4781 2.5% Training $ 16,806 $ 9,636 $ (7,170) -42.7% ,\pi 70,836 61,840 55,955 (14,881) 210°,0 (5885); -9.5% Court 25,671 20,487 (5,184) -20.2% \ta. 123,628 65,892 84,365 (39263), 31 8°0 18,472 28.0% Field Oper 505,659 520,477 14,818 2.9% inn ' 54,966 53,453 81,812 26,846{ 48.8°° 28,359 53t°° Other 58,880 50,055 (8,825)1 -15.0% Jul 117,348 79,157 90,427 (26,921)' -22.9%, 11,270' 14.2% City Portion 607,016 600,655 (6,360) -1.0% Aug 44,461 58,901 73,713 29,252 meammErm 25.1% Contract/Gant 132,059 131,134 (925) -0.7% Sep 60,145 62,559 - Traffic School 14,684 16,694 2,010 Oct 54,038 77,178 \u 75138 54 228 - , - Billable 146,743 147,828 1,085 0.7% ---- YFD Total $ 753,758 $ 748,483 $ (5,275) -0,7% Dec 58,708 68,171 - City Portion 607,016 505.020 600,655 (6,360) -1.00/4 95,635 18.9% Billable 1 146,743 33.850 147,828 1,085 0.7% 113,978 336.7% YID Total S 753,758 $538,869 $ 748,483 F S (5,275) -0.7%!$209,614 38.9% Billable $ - $ 19,776 $ - $ - - S - - Annual Total n/a $820,781 eta j, n/a eta n/a 1 n/a Jail Services The total jail budget is$4.28M and is comprised of$4.28M for SCORE Jail maintenance&operation assessments and alternative programs and debt service is being paid for by SCORE reserves in 2015. The increase in the 2015 maintenance & operations assessment is due primarily to an increase in average daily population in the SCORE jail. At the original 2007 projections,the Average Daily Population(ADP)was projected at 60 in-mates,which was the 3rd highest,out of the seven member cities. In 2015 based on 2014 activity, ADP is projected at 93 in-mates. In 2012, the budgeted ADP for Federal Way was 60,but actual ADP was never below 65, and at one point ADP was above 105. In 2013,the budgeted ADP for Federal Way was 90 ADP,but actual ADP was never below 75, and at its height ADP was about 90. In 2014,the budgeted ADP was 95,and year-to-date the ADP at its highest point was 95,and at its lowest was just above 75 ADP. When ADP increases,the jail costs increase. Renton which was once the highest in 2007,is now second behind Federal Way. In 2015,the budgeted ADP is 93,and August actual ADP is 85. Other jail&alternative programs are provided by King County and Providence Community for psychiatric care. To date the City has spent$114K on these services that are not currently being provided by SCORE. Jail and Alternatives to Confinement 2014 2015 Annual Actual Annual Budget Yl'D Budget YTD Actual SCORE $ 3,852,676 $ 4,276,614 $ 2,851,076 $ 2,851,076 Other Jail&Alternative Programs 151,957 - - 113,616 Subtotal M&O 4,004,633 4,276,614 2,851,076 2,964,692 Subtotal Debt Service 941,823 - - - Total $ 4,946,456 $ 4,276,614 $ 2,851,076 $ 2,964,692 175 Traffic Safety-Red Light/School Zone Traffic Safety Red light& school zone enforcement revenues are accounted for in the Traffic Safety Fund to be used for,but not limited to,prevention,education,and enforcement efforts related to traffic safety and compliance with traffic control devices within the City,including maintenance and operations costs. Currently there are a total of 14 cameras at 11 locations(8 of these cameras are red light and 6 are in the school zones). The original 4 red light cameras were activated in October 2008 and an additional 4 cameras were activated February 2010.The original 4 school zone cameras were activated February 2010 and an additional 2 cameras were activated December 2010. Red Light Photo/School Zone Enforcement 014 2015 Variance 2 Fawrabl a/(Unfavorable) Gross Payments Net Gross Payments Salaries&Wages Net Month Rewnue to ATS Revenue Rewnue to ATS &Crt Security Revenue $Variance % Variance Jan $ 237,957 $ (53,038) S 184,920 $ 214,295 $ (52,250) $ (116,987) S 45,058 S (139,861) -75.6% Feb 165,840 (52,999) 112,841 276,824 (52,250) (118,560) 106,014 (6,827) -6.1% Mar 142,210 (51,500) 90,710 182,243 (23,750) (129,774) 28,719 (61,991) -68.3% Apr 217,687 (52,250) 165,437 301,461 (52,250) (124,961) 124,251 (41,187) -24.9% May 236,325 (52,250) 184,075 194,639 (52,250) (117,371) 25,018 (159,057) -86.4% Jun 188,911 (52,250) 136,661 297,654 (52,250) (126,832) 118,572 (18,090) -13.2% Jul 216,469 (52,250) 164,219 304,709 (38,000), (119,867) 146,841 (17,378) -10.6% Aug 150,826 (52,250) 98,576 184,396 (38,000) (124,907) 21,490 (77,086) -78.2% Scp 158,498 (52,250) 106,248 -- - Oct 293,834 (52,250) 241,584 - - - - - - Nov 193,494 (52,250) 141,244 - - - - - Dcc 258,137 (52,250), 205,887 - - - - - - \TO Total $ 1.556,226 $(418,787i $ 1,137,439 S 1,956,221 8(361,000) $ (979,259) S 615.962 S (521,477) -45.8°1 Annual Total $2,460,189 $(627,787) S 1.832,41(2 n/a n/a n;a n/a tl'a n/a Annual Budget n/a n/a 830,000 n/a n/a nla - n/a n/a Court Court revenues are $13K or 1.3% below 2014 year-to-date actuals and $139K or 12.9% below 2015 year-to-date budget. The negative variance is mainly due to decrease in traffic&non-parking infraction,parking infractions,and criminal conviction fees. COURT REVENUE Year-to-date thru August Fawrable/(Unfawrable) (Ot RE REVENUE 2014 2015 Change from 2014 2015 Actual vs Budget l car-to-date thru August Month Actual Budget Actual S % S ' Favorable-(C/rrfmorable) Janua_ry $ 109,519 $ 123,805 $ 96,176 $ (13,344) -12.2% $ (27,629), -22.3% 2014 2015 Change from 2014 -- _ ... Febtuan 116,497 131,692 122,939 6,442 5.5% (8,753) -6.6% Actual Actual $ % Marc h 129.654 146,566 115,886 (13,769) -10.6% (30,680){ -20.9% Civil Penalties 5 12,539 $ 11,446 $ (1,094) o ............... _....._....._...._._._........................_......._-................................_................._........-....._........._..........-..........._ ..._......._-.................. 8.7/0 April 137?29 166,432 155,815 8,587 5.8% (10,617), -6.4% Traffic&Non-Parking 522,134 512,694 (9,440) -1.8% May 93,923 106,174 86,042 (7,881). -8.4% (20,132) -19.0% Parking lnfractIons 15,910 16,967 1,057 6.6% June 96,695 109,308• 96,600 (95) -0.1% (12,707) 11 6% DUI&Other Misd 70.375 68,993 .... .............._................................. ................... ...... ... 68, (1,382) -2.0% 1u 115,118 130,133 120,208 5,090 4.4% 9 925 -7.6% Criminal TrafficMisd 341 109 (233) -68.2 July............... .................. .........................................................................................................o.._..............(............)................... August 97,223 109,904 100,761 3,538 3.6/0 (9,143) -8.3% Criminal Costs 75,509 84,305 8,796 11.6% September 95,064 _ 107,464 - - - - - interest/Other/Misr 85,364 90,981 5,617 6.6% October 115,331 130,374 - - Criminal Cony Fees 41,433 38,061 (3,372) -8.1% ----- --_-- - -' """"'-� - - - Noc,•mhcr 80,622 91,138 - Shared Court Costs 33,938 21,788 (12,150) -35.8% - -- -" ""'"""""'"' """ December 104,880 118,560 - Services&Chargs 48,314 49,084 770 1.6% Probation 46,822 54,802 ............45645........,. (1,176) -2.5% (9,157)1 -16.7% Subtotal $ 905,858 $ 894,427 S (11,431) -1.3% $ 952,680 $ 1,078,816 S 940,072 S (12,607) -1.3% S(138,744)1 -12.9% Probation Services 46,822 45,645 (1,176) -2.5% - 1'TD Total $ 952,680 $ 940,072 $ (12,607) -1.3% Probation 21,528 25,198 n/a n/a n/a n/a n/a Annual S 1,370,105 $ 1.551,550 n/a n/a n/a n/a 1 n/a 176 Federal Way Community Center The Federal Way Community Center Fund was established as a special revenue fund supported by user fees and utility tax transfer. 2014 2015 YID Budget vs Actual Federal Way Annual YFD Y11) YTD Fawrahle/(Unfawrable) Community Center Buitget Actual Actual Budget Budget Actual $ % Beginning Fund Balance $ 1,597,512 $1,597,512 $ 1,597,512 $ 1,573,469 $1,573,469 $ 1,573,469 n/a n/a Operating Revenues: Icily Drop-ins $ 310,000 $ 322,506 $ 250,582 $ 310,000 $ 240,864 $ 262,659 $ 21,795 9.0% Passes 770,000 806,926 546,336 850,000 575,499 520,478 (55,021) -9.6% City Employee Membership Program 31,000 31.272 23,299 31,000 23,096 19,148 (3,949) -17.1% Youth Athletic Programs 45,000 52,129 34,536 45,000 29,813 35,944 6,131 20.6% Aquatics Programs-Lessons/Classes 126,000 146,722 112,679 136,000 104,445 122,137 17,692 16.9% Childcare Fees 9,000 6,296 4,492 9,000 6,421 2,931 (3,490) -54.3% Fitness Classes/Fitness Training 105,000 142,504 96,047 130,000 87,620 113,307 25,688 29.3% ToweVequipment Rentals 4,000 3,076 2,303 4,000 2,995 2,346 (649) -21.7% Pool Rentals/Competitive-Lap Lanes 16,000 19,999 12,968 16,000 10,375 16,432 6,057 58.4% Rentals 195,000 I 221,578 150,782 195,000 _- 132,696 175,438 42,742 32.2% Merchandise Sales 7.500 1 9,486 7,594 7,500 6,005 8,418 2,413 40.2% Concessions/Vending - 62,069 44,372 60,000 42,893 45,508 2,615 6.1% Interest Earnings/OtherMisc - 1,698 1,286 - - 0 0 n/a General Park/Rec-Facility use charge 25,000 25,000 16,665 25,000_ 16,665 16,667 2 0.0% Total Operating Revenues 1,643,500 1,851,260 1,303,940 1,818,500 1,279,387 1,341,413 62,026 4.8% Operating Expenditures: Personnel Costs 1,368,880 1,402,491 942,961 1,404,524, 936,396 971.908 (35,512) -3.8% Supplies 142,500' 220,507 132,289 167.500 F 111,667 161,887 (50,221 -45.0% Other Services&Charges 172,500 150,869 76,656 197,500 128,454 106,514 21,940 I 17.1% Utility Cost 385,000 263,664 4 165,934 360,000 227,016 191,072 35,944 15.8% Intergovernmental 20,500 25,444 17,281 20,500 _ 13,923 4,016 9,908 71.2% IntemalServiceCharges 115,669 111,129 77,112 - - - - n/a Total Operating Expenditures 2,205,049 2,174,104 1,412,233 2,150,024 1,417,456 1,435,397 (17,941) -1.3% Revenues Over/(Under)Expenditures (561,549) (322,844) (108,293) (331,524) (138,069) (93,984) (44,085) 31.9% Recovery Ratio 743% 85.2% 92.3% 84.6% 90.3% 93.5% n/a . Other Sources: Utility Tax-Reserves - - - - - - n/a Utility Tax-Operations 554,275 301,944 109,519 396,754 85,778 85,778 -I n/a Grant/Other Contribution - - - - - -I n/a Total Other Sources 554,275 301,944 109,519 396,754 85,778 85,778 - n/a Other Uses: n/a ,- Capital/Use of Reserves/Grants 3,500 3,140 3,143 138,700 65,263 65,263 -I n/a Total Other Uses 3,500 3,140 3,143 138,700 65,263 . 65,263 - n/a Net Income (10,774) (24,041) (1,917) (73,470) (117,554)- (73,469) 44,085 -37.5% Ending Fund Balance $ 1,586,738 $1,573,471 $ 1,595,595 $ 1,499,999 $1,455,915 $ 1,500,000 $ 44,085_ 3.0% The operating revenue budget includes $1.79M in user fees/program revenues, $397K contribution from utility tax for operations,and$25K use charge from General Fund Recreation for use of the facility. Year-to-date operating revenues total $1.3M which is $62K or 4.8% above the 2015 year-to-date budget. In comparison to 2015's year-to-date budget: • Daily Drop-in revenues are$22K or 9.0%above the projected revenue.This increase is due to above average attendance during weekends,local school breaks and holidays. Also,many local and regional schools are choosing to do their year- end field trips and celebrations at the Community Center, driving up drop-in sales for the quarter. Warmer weather has helped drive daily admissions up during the months of June,July and August. • Pass revenues are$55K or 9.6%below the projected revenue. The decrease is due to no longer selling the 3-month and 6- month passes which collected significant funds at the beginning of the quarter, but pass revenues will be collected in a more graduated or consistent manner moving forward,as a month to month payment. Refunds totaling nearly$5K were also issued as a result of the discontinued multi-visit pass. Most of these passes were considered"inactive"but were giving an inaccurate account of"active" passes. With more people on monthly auto deduction or auto pay we foresee more 177 gradual but regular payments for passes. Also more senior citizens are converting from regular membership to Silver Sneakers program,and therefore fitness class revenues are increasing. • Youth Athletic Programs are $6K or 20.6% above the projected revenue. The increase is due to strong enrollment in Kidz Love Soccer,Basketball Skills,and Passholder P.E. • Aquatic Programs are$18K or 16.9%above the projected revenue. Swim lesson enrollment is very good with nearly all classes full and classes being added to accommodate more participants on the waiting list. • Fitness Classes are $26K or 29.3% above the projected revenue. The increase is due to high enrollment in Personal Training Programs and Silver Sneakers. • Pool Rentals/Competitive Lap Lanes are up$6K or 58.4%above the projected revenue. The increase is mainly due to local swim clubs and swim teams now using the center more. Competitive teams are also requesting additional lap swim time at the Community Center due to event conflicts at the King County Aquatic Center. • Rental Revenues are up$43K or 32.2%above the projected revenue. All rental business for 2015 has taken off in much the same way as 2014, with higher than normal inquiries and bookings for meeting rentals, special event rentals, and birthday parties. June,July,and August rentals were at capacity for special events. • ConcessionsNending is up$3K compared to 2014 revenue. The increase is due to the Splash Café opening in February 2014 of last year. Year-to-date operating expenditures total $1.4M which is $18K or 1.3% above the year-to-date budget. Federal Way Community Center has recovered 93.5% of operating expenditures compared to the year-to-date budgeted recovery ratio of 90.3%. In comparison to 2015's year-to-date budget: • Personnel Costs increased by$36K or 3.8%. The increase is due to increased service levels to meet higher demands from membership and daily visitor usage. We are also contributing more payroll dollars to the personnel budget with the addition of FWCC Manager,and promotion of FWCC Supervisor. Minimum wage and performance-based wage increases were implemented in several service areas for the first time in 6 years,the biggest impact being in Aquatics for lifeguards and swim instructors. Also,there was a vacation pay out for a position that left the City in July. • Supplies are$50K or 45.0%higher than projected.Budgeted repairs and system replacements have been a bit higher than normal.The Community Center is now 8+years old,so some of this is anticipated. Major repairs and/or replacements of pool grates, roof top HVAC unit, pool pump, and heat exchanger units increased supply spending. Pool drain cover replacement occurred due to a new 2015 Health Code Requirement. Increased supply needs for Splash Café operations are also driving up supply expenditures. Most major repairs and part replacements are done in-house, leading to savings in services and charges. • Other Services & Charges are $22K or 17.1% below the projected spending due to staffing efforts to handle most major repairs in-house versus using contracted services. 0 • staffing efforts improve Utility Costs are $36K or 15.8/o below the projected spending due to Facility sta g e orts to p ove energy efficiencies in the building and timing of payments. Since 2011 the annual support from Utility tax has been declining from$224K in 2011 to$86K in 2015. The chart below provides a history of year-to-date revenues,expenditures and utility tax operating subsidy. FWCC Finance Performance YTD August 2015 $1,800 $1,600$1,400 $1,200 A $803 $600 t'-- $400 ..._ ___...... $200 $O YTD 2010 YTD 2011 YTD 2012 YTD 2013 YTD 2014 YTD 2015 NI Rev $1,146 $1,138 $1,218 $1,246 $1,306 $1,341 Exp $1,355 $1,363 $1,387 $1,384 $1,415 $1,435 Ending Fund Bal $326 $781 $932 $1,138 $1,598 $1,500 Operating Subsidy $209 $224 $169 $138 $110 $86 178 Dumas Bay Centre Dumas Bay Centre Fund year-to-date revenue of$543K is $82K or 17.9% above 2015 year-to-date budget and $75K or 16.2% above year-to-date 2014. Year-to-date operating expenses total $509K, which is $42K or 8.9% above 2015 year-to-date budget of$467K. Ending fund balance for Dumas Bay Centre Fund is a positive $395K, of which a balance of$243K is earmarked for repairs and maintenance, leaving a balance of$152K with a policy requirement of$500K. 2014 2015 YFD Budget Vs Actual Dumas Bay Centre Fund Annual YFD YFD YFD Fa arable/(Unfa arable) Year-to-date thru August Budget 1 Actual Actual Budget Budget Actual $ Beginning Fund Balance $ 212,979 j $ 212,979 $ 212,979 $ 181,200 $ 181,200 $ 181,201 n/a n/a Operating Revenues: In-House Food Services 275,000 269,423 189,546 275,000 193,469 227,555 34,086 17.6% Dumas Bay Retreat Center 360,251 374,625 277,500 360,251 266,852 1 314,950 48,098 18.0% Knutaen Famly Theatre - - - n/a Total Operating Rewnues 635,251 644,049 467,046 635,251 460,322 542,505 82,184 17.9% . Operating Expenses: In-House Food Services 244,822 256,842 171,305 234,646 157,448 185,953 (28,506)j -18.1% Dumas Bay Retreat Center 365,243 394,574 257,032 390,024 260,497 273,501 (13,003) -5.0% Knutan Family Theatre 85,080 76,963 49,915 83,400 49,415 49,529 (115) -0.2% Total Operating Expenses 695,146 j 728,379 478,252 708,071 467,359' 508,983 (41,624) 4.9% Revenues Owr/(Under)Expenses (59,895) (84,331) (11,206) (72,820) (7,038) 33,522 40,560 -5763% Recovery Ratio 9138% 88.42% 97.66% 89.72% 98.49% 106.59% n/a n/a Transfer In Gen Fund-Pump Station - - - -■ - - - n/a Transfer In Gen Fund-Pump Station M&O 4,000 4,000' 4,000 4,000 j 4,0001 4,000 - 0.0% Transfer In Utility Tax 112,000 112,000 112,000 233,659 233,659, 233,659 -1 0.0% Total Other Sources 116,000 116,000 116,000 237,659 237,659 237,659 -1 n/a Marketing Study&Implementation - - - - - -I - -; n/a Pump Station M&O _ 4,000 - - 4,000 980 980 j n/a Repairs&Maintenance 109,153 63,448 6,949 300,000 56,508, 56,508 -I 0.0% Total Other Uses 113,153 1 63,448- 6,949 304,000 57,488 57,488 -1 - Net Income (57,048) (31,778) 97,845 (139,161) 173,133 213,693 40,560 23.4% Fnding Fund Balance $ 155,931 $181,201 $ 310,824 $ 42,039 5 354,333 $ 394,894 $ 40,561 11.4% 179 Self-Insured Health Insurance Fund Self-Insured Health year-to-date contributed revenue is $3.0M. Currently the revenue is generated from the employee paid contribution(range from$32 to$128 per employee per month)and the employer paid contribution(range from$640 to$1,798 per employee),varying depending on number of dependents. Self-Insured Health Insurance Fund year-to-date expenditures are$2.5M for prescription services,medical services,stop loss,professional services,and wellness program. The ending fund balance for the program is$1.5M. Self Insured Health Insurance Fund -2015 Description 2014 2015Adptd Bdgt Jan Feb Mar Apr May Jun Jul Aug YTD Total . Annual Actual Health hsurance Premium-Errployer Contribution Revenue 3,958,828 4,196,691 327,676 327,186 338,388 334,570 332,116 338,250 339,355 346,204 '2,683,746 Health hsurance Premium-Employee Contribution Revenue 214,481 17,844 I 17,306 17,907 17,913 17,850 18,006 17,947 18,392 i• 143,164 Health hsurance Premium-COBRA 4,812 8,529 I - - - - - 1,919 1,279!r 3,198 Stop Loss Recovery Revenue • - - -I 111,900 27,531 ,• 139,431 � Merest Earnin g •s 431 1 99 107 157 157 131 167 151 146 Fr 1,115 Total Revenue and Transfer In x4,178,552 4,205,220 345,610 344,599 359,453 352,641 461,997 383,954!359,371 386,021 i'2,970,663 Rescrption Services 498,763 429,342 30,800 53,964 54,100 51 012 63,667 41,960 49,228 42,597 ' 387,327 Medical Services 1,982,077 2,033,346 79,226 165,169 173,279 412,333 192,416 151,040 269,188 133,125 1,575,776 Heath hsurance-Stop Loss lr 366,348 428,945 22,625 29,986 31,001 27,055 31,539 I 63,422 - 65,223 270,850 Professional Services&Other - 299,610 308,366 17,760 22,137 31,205 28,579 36,744- 54,258 5,214 53,526 249,423 Total Expenditures for Self Insured Health'3,146,799 3,189,999 150,410 271,257 289,584 518,978 324,366•310,680 323,630 294,470 2,483,376 Braes*of Revenues over Btpenditures'.9,031,753 1,005,221 195,208 73,342 66,869 (166,337) 137,630 73,273 35,741 71,551 487,277 The City will maintain a reserve in the amount not less than 16 weeks of budgeted expenses($0.985 million)as recommended by our consultant. We have spent$2.5M year-to-date in 2015,with an ending fund balance in the fund of$1.5M. Performing Arts&Event Center(PAEC)and Downtown Square Park Performing Arts&Event Center(PAEC)year-to-date revenue,beginning balance,and transfer in is$9.4M. This does not include all revenue sources expected for the project. Since adoption of the project,PAEC expenditures total$2.8M. 308 Performing Arts&Event Center Annual 2014 2015 Adjusted YTDAugust (PAEC) Budget 2015 'Beginning Balance - 8,383,571 8,383,671 Transfer In-LIFT&Utility tax from 4,209,763 310.256 310,256 Completed projects _ Transfer In-Real Estate Excise Tax 525,000 - - Transfer h-Utility Tax 5,210,000 -1 - Private Contribution - 1,000,0001 676,146 Interest 3,115 -1 7,450 Total Beg Bal,Revenue 8 Transfer In• 9,947,878 9,693,827' 9,377,423 Expenditures - 9,693,827 - Other Temporary Help 3,776 - - Land Redevelopment Analysis and Land 76,675 - - Use Application Lloyd Enterprises Demolition 120,689 - - JZ Works Planing Rights 32,000 - 16,260 Lorax Partners Design Development 1,331,167 - 127,396 LMN Architects Project Design - - 878,712 Parametrix Surveying Services - - 459 HDR Engineering - - 12,708 Recording of document - - 170 Steinway&Sons Rano - - 104,408 Supplies&Meeting Expenditures - - 467 Water billings - - 2,184 On-Call Plan Review - - 1,314 PAEC Director Search - - 22,204 PA EC Director Salaries&Wages - - 67,047 Total Expenditures 1,664,307 9,693,827 1,233,328 Total PAEC Balance 8,383,671 - 8,144,096 Downtown square park remaining available funds is $1.5M. Total year-to-date expenditures for the project total $92K. Since adoption of the project,Downtown square park expenditures total$439K. 303 Downtown Square Park Annual 2014 2016 Adjusted YTD August Budget 2016 Beginning Balance 140,000 1,585,000 1,585,000 Transfer in -Real Estate Excise Tax 2,698,751 - - Total Beginning Balance&Transfer In 2,838,751 1,686,000 1,686,000 Downtown Square Park Expenditures 346,324 1,585,000 92,412 Total Bcpenditures 346,324 1,686,000 92,412 Total Downtown Square Park Balance 2,492,427 - 1,492,688 180 FUND ACTIVITY SUMMARY Fund#/Fund Name Begin Balance YFD YFD YFD Net , Ewing Balance Required Fund 1/1/2015 I Revenue Expenditure Income/(loss) 1 8/31/2015" Balance 001/101 General/Street Fund $ 13,264,105 $ 27,089,117 $ 30,853,221 $ (3,764,105)1 S 9,500,000 $ 9,500,000 Special Revenue Funds: 102 Arterial Street 308,705 1,049,102 1,257,806 (208,704); 100,001 100,000 103 Utility Tax(5) 2,710,594 4,896,027 5,505,329 (609,302)1 2,101,291 1,500,000 106 Solid Waste&Recycling 204,135 228,184 307600 (79,416) 124,719 - 107 Special Contracts/Studies Fund 435,062 66,592 1 49,307 17,285 452,347 - 109 HoteVMotel Lodging Tax 400,296 143,792 122,718 21,074 421,370 200,000 1102%fortheArts 293 - - - 293 - 111 Federal Way Community Center 1,573,469 1,427,191 1,500,660 (73,469) 1,500,000 1,500,000 112 Traffic Safety Fund 3,500,515 1,959,303 1,925,593 33,710 3,534,224 1,500,000 113 Real Estate Excise Tax Fund 3,550,864 2,065,708 1 2,090,886 (25,178) 3,525,686 2,000,000 114 Prop 1 Utility Tax 834,603 1,431,997 1,840,80 (408,810)1 425,793 1,000,000 115 Performing Arts&Conferenc Ctr Operation- - 10,004 4,5191 5,486 5,486 - 119CDBG 48,926, 45,322 250,652 (205,331) (156,405) - 120 Path&Trans 196.664 90,054 90,054 286,718 - 188 Strategic Reserve Fund 3362.144 2,827 164.196 i (161,569) 3,220,475 3,000,000 189 Parks Reserve Fund 750,000 Subtotal Special Revenue Funds 17,146,170 13,416,10I 15,020,273 (1.604,172) 15.541,998 11,550,000 201 Debt Service Fund 73,486 977,560 182,286 795,274 868.760 51.1139.573 Capital Project Funds: 1 301 Downtown Redevelopment 333,060 621,407 451,394 170,013 I 503,073 - 302 Municipal Facilities - 199,943 85,432 85,266 1 166 200,109 - 303 Parks 4,713,424 461,499 788,587 I (327,088) 4,386,336 - 304 Surface Water Management I 2,511,316 1,581,327 56,268 1,525,059 4,036,375 - 306Transportation 8,211,839 3,558,144 2,468,786 1,089,357 9,301,196 - 307 Capital Project Reserve Fund 480,167 410 - 410 480,577 480,000 308 PAEC Capital Fund 8,383,571 993,852 1,233,328 (239,476) 8,144,095 - Subtotal Capital Project Funds 1 24,833,320 7,302.070 5,083,629 2,218,441 27,051,761 480,000 Enterprise Funds: 401 Surface Water Management 4,491,216 2,124,104 3,891,080 (1,766,975) 2,724,241 690,000 402 Dumas Bay Centre Fund 181,201 780.164 566,471 213,693 394,894 500,000 Subtotal Enterprise Funds 4,672,417 2.904269 4,4 575511 (1,553,282) 3,119,135 1,190,000 Internal Service Funds 501 Risk Management 1,346,299 649,100 1,182,953 (533,853) 812,445 1,200,0005* 502 Information Systems 3,939,001 1,324,412 1,260,901 63,511 4,002,512 3,939,001 503 Mail&Duplication 218,850 85,827 122,995 (37,168) 181,681 218,850 504 Fleet&Equipment 6,463,398 1,494,197' 2,024,468 (530,270), 5,933,127 6,463,398 505 Buildings&Furnishings 1,825,372 351,191 269,934 81,2561 1,906,628 1,825,372 506 Heahh Self insurance Fund 1,031,753 2,970,653' 2,483,377 487,2761 1,519,029 $970,000*** 507 Unemployment Insurance Fund 1,912,291 172.963 23,807 I 149,156 2,061,447 250,000 Subtotal Internal Service Funds 16,736,963 7,04 8,343 7,368,435 (320,092) 16,416,871 14,866,621 Total All Funds j $ 76,726,461 $ 58,737,460 S 62,965,397 $ (4,227,937) $ 72,498,525 $ 38,626,194 *The Fund balance prior to any adjustments or depreciation. **The Risk Management Fund will maintain a reserve in an amount of not less than one year's expenditure from the prior year or$1.2M. The current fund balance is$812K and is due to some larger claims during the year. ***The Health Self Insurance Fund will maintain a reserve in an amount not less than 16 weeks of budgeted expenses as recommended by our consultant. 181 COUNCIL MEETING DATE: October 06,2015 ITEM #: CITY OF FEDERAL WAY CITY COUNCIL AGENDA BILL SUBJECT: VOUCHERS POLICY QUESTION: Should the City Council approve the vouchers in the total amount of$2,763,474.49? COMMITTEE: Finance,Economic Development,and Regional Affairs Committee MEETING DATE: September 22,2015 CATEGORY: ® Consent ❑ Ordinance ❑ Public Hearing ❑ City Council Business ❑ Resolution ❑ Other STAFF REPORT BY: Ade Ariwoola, Finance Director DEPT:Finance I, the undersigned, do hereby certify under penalty of perjury that the materials have been furnished, the services rendered, or the labor perfor escribed herein and that the claims are just and due obligations against the t •deral Way,Washin' on,and , at I am authorized to authenticate and certify said liens. 1 ` Finance Director Attachments: Voucher List Options Considered: MAYOR'S RECOMMENDATI _ MAYOR APPROVAL: WW1 . DIRE TOR APPROVAL: 46,1.111111N• Cmm it . "pi ell //.5 )'5 Inival CHIEF OF STAFF: , �„ / MY d, Cui iuee Cn,1� ' COMMITTEE RECOMMENDATION: 1 move to forward the vouchers to the October 06, 2015 consent agenda for approval. Dini Duclos Martin Moore Bob Celski Committee Chair Committee Member Committee Member PROPOSED COUNCIL MOTION: "I move approval of the vouchers pursuant to RCW 42.24." (BELOW TO BE COMPLETED BY CITY CLERKS OFFICE) COUNCIL ACTION: ❑ APPROVED COUNCIL BILL ❑ DENIED 1ST reading ❑ TABLED/DEFERRED/NO ACTION Enactment reading ❑ MOVED TO SECOND READING(ordinances only) ORDINANCE# REVISED—08/12/2010 RESOLUTION# 182 City of Federal Way-Accounts Payable Check List tY Y Y Key Bank Page 1 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total ACCOUNT PAYABLE-ESCOM $2,120.37 247862 9/15/2015 SEABURY SCHOOL, 9/8/2015 14960 $129.00 PKDBC-RETURN DAMAGE DEPOSIT 247872 9/15/2015 ST PHILOMENA SCHOOL, 9/8/2015 14961 $121.82 PKDBC-RETURN RENTAL DEPOSIT 247840 9/15/2015 PAIDALAJIN, 9/8/2015 14962 $543.40 PKDBC-RETURN RENTAL DEPOSIT 247632 8/31/2015 NE TACOMA TIGERS, 8/15/2015 14901 $150.00 PKDBC-REFUND RENTAL DEPOSIT 247600 8/31/2015 KLEP,PATRICIA D 8/15/2015 14903 $150.00 PKDBC-REFUND RENTAL DEPOSIT 247670 8/31/2015 SBCTC, 8/17/2015 14910 $150.00 PKDBC-RETURN RENTAL DEPOSIT 247618 8/31/2015 MANNA MISSION USA, 8/21/2015 14926 $62.40 PKDBC-RETURN RENTAL DEPOSIT 247578 8/31/2015 FUSION, 8/15/2015 14905 $300.00 PKDBC-REFUND RENTAL DEPOSIT 247710 8/31/2015 WA STATE ASSOC.OF HEAD S8/21/2015 14925 $63.75 PKDBC-RETURN RENTAL DEPOSIT 247640 8/31/2015 NW EDUCATIONAL DEVELOPII8/15/2015 14902 $150.00 PKDBC-REFUND RENTAL DEPOSIT 247507 8/31/2015 ACERO,JEINS M 8/15/2015 14904 $300.00 PKDBC-REFUND RENTAL DEPOSIT ACCOUNTS PAYABLE-RECREAT $3,254.94 247748 9/15/2015 BUKOWSKI,RASHELL 9/1/2015 1745595 $8.00 PARKS-REFUND BAL OF DAYCARE 247902 9/15/2015 YUKHYMCHUK,PETRO 9/1/2015 1745596 $50.00 PARKS-RETURN PROJECTOR FEE 247823 9/15/2015 MCALLISTER,AMANDA 8/28/2015 1743428 $70.00 PARKS-REFUND RENTAL DEPOSIT 247875 9/15/2015 SUNDELL,VALERIE 9/4/2015 1747806 $139.00 PARKS-CANCELLED MEMBERSHIP 247595 8/31/2015 KELLEIGH,DEAN 8/12/2015 1733616 $398.00 PARKS-REFUND SPONSOR FEES 247616 8/31/2015 MACIAS,PEGGY 8/12/2015 1733626 $34.99 PARKS-REFUND MEMBERSHIP 247541 8/31/2015 CHUNG,CHONG 8/12/2015 1733615 $30.00 PARKS-REFUND CPR CLASS 247726 9/4/2015 MORALES,LUIS 9/4/2015 1747807/810 $1,800.00 FWCC-RFND MORALES 9/27 DBL BKD 247595 8/31/2015 KELLEIGH,DEAN 8/12/2015 1733617 $450.00 PARKS-REFUND SPONSOR FEES 247615 8/31/2015 MACIAS,MARGARET 8/12/2015 1733627 $174.95 PARKS-REFUND MEMBERSHIP 247622 8/31/2015 MCFARLAND,AMANDA 8/21/2015 1739242 $100.00 PARKS-CANCELLED PICNIC RESERVA ADVERTISING $4,187.75 247637 8/31/2015 NORTHWEST PUBLISHING CE7/31/2015 50219 $399.68 PARKS-PRINTING SERVICES 183 Key Bank Page 2 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247680 8/31/2015 SOUND PUBLISHING INC, 4/1/2015 1256446 $478.74 PARKS-NEWSPAPER ADVERTISING 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $10.62 PARKS-FREAKY 5KADVER. 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $87.60 PARKS-MONTHLY MARKETING FEE 247766 9/15/2015 DAILY JOURNAL OF COMMER6/22/2015 327488 $768.30 PACC-NEWSPAPER LEGAL NOTICES 247870 9/15/2015 SOUND PUBLISHING INC, 7/17/2015 1356174 $299.00 MO-NEWSPAPER ADVERTISING 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $50.00 MO-FACEBOOK ADS 247870 9/15/2015 SOUND PUBLISHING INC, 7/31/2015 1374426 $1,029.69 MO-NEWSPAPER ADVERTISING 247870 9/15/2015 SOUND PUBLISHING INC, 8/14/2015 1374427 $595.00 MO-NEWSPAPER ADVERTISING 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $429.12 PKDBC-GOOGLEADWORDS 247521 8/31/2015 BANQUET&EVENT RESOUR(8/4/2015 102158 $40.00 PKDBC-PROMOTIONAL ADVERTING AGRICULTURAL SUPPLIES $13,187.22 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $572.32 SWM-WOOD CHIPS 247568 8/31/2015 EWING IRRIGATION PRODUCE/6/2015 159925 $87.16 SWM-GRASS SEED 247568 8/31/2015 EWING IRRIGATION PRODUCIB/6/2015 159926 $87.16 SWM-GRASS SEED 247568 8/31/2015 EWING IRRIGATION PRODUC18/12/2015 193257 $3,224.99 PKM-BIRDIE RYE BLEND 247568 8/31/2015 EWING IRRIGATION PRODUCE/11/2015 185604 $352.94 PKM-ROTOR 247568 8/31/2015 EWING IRRIGATION PRODUCIB/7/2015 167854 $1,014.50 PKM-IRRIGATION SUPPLIES 247777 9/15/2015 EWING IRRIGATION PRODUC-8/14/2015 208686 $140.69 PKM-ORYZALIN 247777 9/15/2015 EWING IRRIGATION PRODUC 8/27/2015 278044 $3,329.75 PKM-VALVES/PVC 247554 8/31/2015 COUNTRY GREEN TURF FARA6/12/2015 306930 $1,658.70 PKM-BLEND TURF 247554 8/31/2015 COUNTRY GREEN TURF FARA7/22/2015 46322 $-60.00 PKM-RETURNED ITEM 247568 8/31/2015 EWING IRRIGATION PRODUCIB/12/2015 193256 $1,268.12 PKM-IRRIGATION SUPPLIES 247731 9/15/2015 AGRI SHOP INC, 8/25/2015 40463/1 $123.37 PKM-PRUNER BLADE 247722 8/31/2015 WILBUR-ELLIS COMPANY, 7/29/2015 9300461 RI $447.25 PWST-INSECTICIDE 247568 8/31/2015 EWING IRRIGATION PRODUCV/21/2015 61546 $477.42 PWST-WATER BAGS FOR ST TREES 247819 9/15/2015 LOWE'S HIW INC, 9/9/2015 AUGUST 2015 $6.92 PWST-BARK FOR SIDEWALK REPLA 184 Key Bank Page 3 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247819 9/15/2015 LOWE'S HIW INC, 9/9/2015 AUGUST 2015 $10.38 PWST-BARK FOR SIDEWALK REPLA 247819 9/15/2015 LOWE'S HIW INC, 9/9/2015 AUGUST 2015 $18.53 PWST-WASP SPRAY 247614 8/31/2015 MACHINERY POWER&EQUIP8/7/2015 FIC211956 $98.94 SWM-EQUIPMENT RENTAL 247819 9/15/2015 LOWE'S HIW INC, 9/9/2015 AUGUST 2015 $87.52 SWM-TOOLS FOR MAINT 247819 9/15/2015 LOWE'S HIWINC, 9/9/2015 AUGUST 2015 $52.17 SWM-CHEM RESISTANT GLOVES 247819 9/15/2015 LOWE'S HIW INC, 9/9/2015 AUGUST 2015 $24.05 PWST-STORAGE INJECTION GUNS 247898 9/15/2015 WILBUR-ELLIS COMPANY, 8/27/2015 9382227 $164.34 SWM-LAKE PONCE SEDIMENT AIRFARE $1,232.26 500195 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $385.19 • PD-FLIGHT FORCE SCIENCE CLARY 500195 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $822.07 PD-FLIGHT HDS SCHOOL WONG 500195 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $25.00 PD-BAGGAGE FEE ASPHALT&ROAD OIL $349.23 247626 8/31/2015 MILES RESOURCES LLC, 8/4/2015 249172 $83.14 SWM-MAINT SUPPLIES 247819 9/15/2015 LOWE'S HIW INC, 9/9/2015 AUGUST 2015 $99.91 SWM-PAVING SUPPLIES 247819 9/15/2015 LOWE'S HIW INC, 9/9/2015 AUGUST 2015 $166.18 PWST-PROPANE FOR PAVER ASSOCIATION DUES $28,201.60 247543 8/31/2015 CITY OF SEATTLE, 8/20/2015 177624 $91.00 PARKS-BOILER OPERATIORS LICENS 247853 9/15/2015 PUGET SOUND REGIONAL CC8/4/2015 2016030 $26,533.00 FI-2016 MEMBER DUES 247633 8/31/2015 NEWS TRIBUNE, 8/25/2015 295625 $353.60 PKM-NEWSPAPER ADS/SUBSCRIPTION 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $508.00 CD-MEMBERSHIP RENEW HERRERA 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $275.00 CD-APA MEMBERSHIP RENEW CHAPIN 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $441.00 CD-APA MEMBERSHIP RENEWAL WELS ATHLETIC SUPPLIES $3,696.91 247568 8/31/2015 EWING IRRIGATION PRODUC8/5/2015 152103 $806.27 PKM-SPORTLINE CHALK 247536 8/31/2015 CENTRAL WELDING SUPPLY 17/31/2015 01309452 $24.09 PKM-HE 300 R 247819 9/15/2015 LOWE'S HIW INC, 9/9/2015 AUGUST 2015 $20.72 PKM-PAINT 247819 9/15/2015 LOWE'S HIWINC, 9/9/2015 AUGUST 2015 $31.08 PKM-PAINT GREEN MARKING 247685 8/31/2015 SWANK MOTION PICTURES,118/6/2015 RG 2082038 $287.47 PARKS-MOVIE IN THE PARK GOONIE 185 Key Bank Page 4 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247704 8/31/2015 USSSA/SLO-PITCH SOFTBALL8/12/2015 806 $175.00 PARKS-SOFTBALL TEAM REGISTRATN 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $881.26 PARKS-SOFTBALL UNIFORMS 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $199.00 PARKS-QUARTERLY RELEASES 247747 9/15/2015 BSN SPORTS, 8/17/2015 97128613 $90.34 PARKS-RUBBER BOTTOM 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $74.43 PARKS-GROUP EXERCISE SUPPLIES 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $943.00 PARKS-HYDRO FIT EQUIP 247745 9/15/2015 BRODIE ENTERPRISES,INC, 8/28/2015 20298 $164.25 PARKS-SEAT PADS AUTOMATION FEE $179.20 247846 9/15/2015 PORCO,TONY 9/1/2015 15-103873 $20.00 CD-PERMIT NOT REQUIRED 247767 9/15/2015 DANARD ELECTRIC INC, 8/19/2015 15-101386 $79.20 CD-CONTRACTOR CANCELLED PERMIT 247830 9/15/2015 NORTHWEST PERMIT/WESCCB/19/2015 15-103897 $20.00 CD-DUPLICATE ONLINE PERMIT 247796 9/15/2015 INFRASOURCE SERVICES LL(8/19/2015 15-103766 $20.00 CD-DUPL.ONLINE PERMIT 247830 9/15/2015 NORTHWEST PERMIT/WESCC8/20/2015 15-103969 $20.00 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$61.75 CHB-DRYWALUPAINT SUPPLIES BULK CLASS POSTAGE $1,535.97 247810 9/15/2015 LACY&PAR INC, 8/26/2015 69176 $1,535.97 SWR-MAILING SVC 186 Key Bank Page 5 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total CELLULAR PHONE AIR TIME $10,211.06 247739 9/15/2015 AT&T MOBILITY, 8/16/2015 287262871273 $644.39 IT-08/15 DATA CARDS 247707 8/31/2015 VERIZON W1RELESS, 8/13/2015 9750654259 $3,900.36 IT-08/15 CELLULAR SVC 247707 8/31/2015 VERIZON WIRELESS, 8/13/2015 9750654260 $2,806.32 IT-08/15 CELLULAR SVC 247707 8/31/2015 VERIZON WIRELESS, 8/13/2015 9750654260 $2,806.32 IT-08/15 CELLULAR SVC 247882 9/15/2015 T-MOBILE USA INC, 9/10/2015 830401935 $53.67 IT-08/15 CELLULAR SVC CEMENT $2,097.17 247763 9/15/2015 CORLISS RESOURCES INC, 8/10/2015 482460 $579.27 SWM-CONCRETE SUPPLIES 247553 8/31/2015 CORLISS RESOURCES INC, 7/29/2015 481113 $109.50 SWM-BARRICADES 247763 9/15/2015 CORLISS RESOURCES INC, 8/7/2015 482336 $364.64 PWST-CONCRETE SUPPLIES 247553 8/31/2015 CORLISS 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AQUATECHNEX,INC., 7/27/2015 5984 $1,450.88 SWM-AQUATIC PLANT MGMT STLKAG 247563 8/31/2015 EFELLE MEDIA, 7/24/2015 20976 $135.00 CDED-TOURISM WEBSITE SVCAG13- 247772 9/15/2015 EFELLE MEDIA, 8/24/2015 21247 $135.00 CDED-TOURISM WEBSITE SVCAG13- 247549 8/31/2015 COMMERCIAL SPACE ONLINE2/1/2015 83714 $100.00 MO-PROPERTY DATA SVC 247773 9/15/2015 ENVIRONMENTAL SCIENCE, 4/22/2015 113740 $1,273.75 CD-WETLAND REVIEW SVC AG13-166 247602 8/31/2015 KPG INC, 8/18/2015 79815 $80,458.93 PWST-PAC.HWY HOV DESIGN SVCA 247603 8/31/2015 KPG INC, 8/11/2015 710615 $2,390.12 PW-S 352ND ST EXTENSION PROJEC 247603 8/31/2015 KPG INC, 8/4/2015 79915 $12,385.83 PWTR-ENGINEERING SVC AG13-146- 191 Key Bank Page 10 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247586 8/31/2015 HDR ENGINEERING INC, 7/14/2015 00451697-H $17,788.02 PVV-COM EST&GEO CON FOR FED W 247565 8/31/2015 ENVIRONMENTAL SCIENCE, 6/12/2015 114686 $1,298.51 CD-CRITICAL AREA ORDINANCE UPD 247565 8/31/2015 ENVIRONMENTAL 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$259.00 IT-GIS HP C9469A#91 YELLOW 75 247880 9/15/2015 TECNICOLFS CONSULTING, 8/19/2015 15-1208 $15.00 Freight 247761 9/15/2015 COMPLETE OFFICE, 8/26/2015 1255196-0 $124.76 HR-OFFICE PAPER 247761 9/15/2015 COMPLETE OFFICE, 8/12/2015 1249993-0 $41.59 HR-OFFICE PAPER 247761 9/15/2015 COMPLETE OFFICE, 8/12/2015 1249996-0 $124.76 HR-OFFICE PAPER 247761 9/15/2015 COMPLETE OFFICE, 8/12/2015 1249997-0 $166.35 HR-OFFICE PAPER 247761 9/15/2015 COMPLETE OFFICE, 8/12/2015 1250006-0 $83.18 HR-OFFICE PAPER 247761 9/15/2015 COMPLETE OFFICE, 8/12/2015 1250012-0 $41.59 HR-OFFICE PAPER 247761 9/15/2015 COMPLETE OFFICE, 8/26/2015 1255183-0 $83.18 HR-OFFICE PAPER 247761 9/15/2015 COMPLETE OFFICE, 8/26/2015 1255185-0 $166.35 HR-OFFICE PAPER 247761 9/15/2015 COMPLETE OFFICE, 8/12/2015 1249999-0 $41.59 HR-OFFICE PAPER 247761 9/15/2015 COMPLETE OFFICE, 8/26/2015 1255187-0 $83.18 HR-OFFICE PAPER 247761 9/15/2015 COMPLETE OFFICE, 8/12/2015 1249998-0 $166.35 HR-OFFICE PAPER 192 Key Bank Page 11 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247761 9/15/2015 COMPLETE OFFICE, 8/12/2015 1250004-0 $41.59 HR-OFFICE PAPER 247761 9/15/2015 COMPLETE OFFICE, 8/26/2015 1255190-0 $41.59 HR-OFFICE PAPER 247761 9/15/2015 COMPLETE OFFICE, 8/12/2015 1250003-0 $124.76 HR-OFFICE PAPER 247761 9/15/2015 COMPLETE OFFICE, 8/26/2015 1255192-0 $83.18 HR-OFFICE PAPER 247761 9/15/2015 COMPLETE OFFICE, 8/26/2015 1255193-0 $41.59 HR-OFFICE PAPER 247761 9/15/2015 COMPLETE OFFICE, 8/26/2015 1255194-0 $41.59 HR-OFFICE PAPER 247761 9/15/2015 COMPLETE OFFICE, 8/12/2015 1250002-0 $41.59 HR-OFFICE PAPER COURT-AUTO THEFT PREVENTION $8,845.09 247893 9/15/2015 WA STATE-STATE REVENUES,9/3/2015 AUGUST 2015 $8,845.09 FI-08/15 AUTO THEFT PREVENTION COURT-CRIME VICTIMS $1,478.54 247849 9/15/2015 PROSECUTING ATTORNEYS C9/3/2015 AUGUST 2015 $1,478.54 08/15 REMIT CRIME VICTIMS FEES COURT-DEATH INV ACCT $72.29 247893 9/15/2015 WA STATE-STATE REVENUES,9/3/2015 AUGUST 2015 $72.29 FI-08/15 DEATH INVESTIGATIONS 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FI-08/15 PSEA COURT FEES#3 COURT-TRAUMA BRAIN INJURY $1,697.21 247893 9/15/2015 WA STATE-STATE REVENUES,9/3/2015 AUGUST 2015 $1,697.21 FI-08/15 BRAIN TRAUMA INJ. COURT-WSP HIWAY ACCT $410.40 193 Key Bank Page 12 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247893 9/15/2015 WA STATE-STATE REVENUES,9/3/2015 AUGUST 2015 $410.40 FI-08/15 WSP HIGHWAY COURT-TRAUMA VICTIMS $4,488.15 247893 9/15/2015 WA STATE-STATE REVENUES,9/3/2015 AUGUST2015 $4,488.15 FI-08/15 TRAUMA VICTIMS CPL LAMINATION $5.00 247544 8/31/2015 CLARK,JACOB R 8/10/2015 CLARK 2015 $5.00 PD-REFUND LATE RENEWAL CUSTODIAL&CLEANING $16,231.19 247877 9/15/2015 SYNERGY BUILDING SERVICE9/1/2015 7443 $524.64 PKM-08/15 JANITORIAL SVC AG14- 247738 9/15/2015 ARAMARK UNIFORM SERVICE9/1/2015 1988194868 $117.83 PKDBC-LINEN SVC 247517 8/31/2015 ARAMARK UNIFORM SERVICE8/4/2015 1988149557 $270.32 PKDBC-LINEN SVC 247738 9/15/2015 ARAMARK UNIFORM SERVICES/25/2015 1988183386 $45.41 PKDBC-LINEN SVC 247517 8/31/2015 ARAMARK UNIFORM SERVICE8/11/2015 1988160789 $45.41 PKDBC-LINEN SVC 247517 8/31/2015 ARAMARK UNIFORM SERVICE8/18/2015 1988172052 $45.41 PKDBC-LINEN SVC 247721 8/31/2015 WHITMAN GLOBAL CARPET C8/7/2015 63467 $1,889.00 CHB-CARPET CLEANING SVC AG13-0 247877 9/15/2015 SYNERGY BUILDING SERVICE9/1/2015 7443 $3,725.36 PKM-08/15 JANITORIAL SVC AG14- 247533 8/31/2015 CEDAR BUILDING SERVICE IN7/31/2015 44108 $127.50 DBC-JANITORIAL SVC AG13-168- 247752 9/15/2015 CEDAR BUILDING SERVICE IN9/31/2015 44179 $3,683.48 DBC-JANITORIAL SVC AG13-168- 247738 9/15/2015 ARAMARK UNIFORM SERVICE9/1/2015 1988194867 $46.35 PKDBC-LINEN SVC 247517 8/31/2015 ARAMARK UNIFORM SERVICE8/11/2015 1988160788 $15.42 PKDBC-LINEN SVC 247517 8/31/2015 ARAMARK UNIFORM SERVICES/18/2015 1988172051 $15.42 PKDBC-LINEN SVC 247533 8/31/2015 CEDAR BUILDING SERVICE IN7/31/2015 44068 $3,088.56 DBC-JANITORIAL SVC AG13-168- 247738 9/15/2015 ARAMARK UNIFORM SERVICE8/25/2015 1988183385 $15.42 PKDBC-LINEN SVC 247517 8/31/2015 ARAMARK UNIFORM SERVICEI3/4/2015 1988149556 $146.82 PKDBC-LINEN SVC 247667 8/31/2015 REGENCY CLEANERS, 7/31/2015 3115 $1,036.31 PD-DRY CLEANING SVC AG14-024- 247667 8/31/2015 REGENCY CLEANERS, 6/30/2015 3084 $1,169.15 PD-DRY CLEANING SVC AG14-024- 247738 9/15/2015 ARAMARK UNIFORM SERVICES/31/2015 1988191144 $49.38 PARKS-LINEN SVC 247738 9/15/2015 ARAMARK UNIFORM SERVICE-8/31/2015 1988191143 $25.08 PARKS-LINEN SVC 247738 9/15/2015 ARAMARK UNIFORM SERVICE?/20/2015 1988123305 $25.08 PARKS-LINEN SVC 194 Key Bank Page 13 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247738 9/15/2015 ARAMARK UNIFORM SERVICE7/20/2015 1988123306 $49.38 PARKS-LINEN SVC 247517 8/31/2015 ARAMARK UNIFORM SERVICE8/17/2015 1988168549 $49.38 FWCC-LINEN SVC 247517 8/31/2015 ARAMARK UNIFORM SERVICES/17/2015 1988168548 $25.08 PARKS-LINEN SVC DEPOSIT-ENVIRON REVIEW $1,273.75 247773 9/15/2015 ENVIRONMENTAL SCIENCE, 4/22/2015 113740 $1,273.75 CD-WETLAND REVIEW SVC AG13-166 DEPOSITS-RECORDING FEES $74.00 247808 9/15/2015 KING COUNTY RECORDS,ELE8/28/2015 15-102852-00-EN $74.00 PW-FEES FOR DUMAS HEIGHTS EDUCATIONAL ASSISTANCE $1,482.00 247646 8/31/2015 OTTO,JEFFERY 8/10/2015 OTTO 2015 $1,482.00 PD-TUITION REIMB ELECTRICAL PERMITS $349.20 247730 9/15/2015 ADT SECURITY SERVICES INC8/19/2015 15-102576 $28.80 CD-CONTRACTOR CANCELLED PERMIT 247730 9/15/2015 ADT SECURITY SERVICES INC8/19/2015 15-102679 $28.80 CD-CONTRACTOR CANCELLED PERMIT 247730 9/15/2015 ADT SECURITY SERVICES INC8/19/2015 15-102787 $32.40 CD-CONTRACTOR CANCELLED PERMIT 247730 9/15/2015 ADT SECURITY SERVICES INC8/19/2015 15-103164 $28.80 CD-CONTRACTOR CANCELLED PERMIT 247742 9/15/2015 BOYER ELECTRIC, 8/19/2015 15-103425 $54.00 CD-DUPLICATE PERMIT APP 247730 9/15/2015 ADT SECURITY SERVICES INC8/19/2015 15-102173 $28.80 CD-CONTRACTOR CANCELLED PERMIT 247901 9/15/2015 WU,DAVID 8/19/2015 15-102284 $32.40 CD-HOMEOWNER CANCELLED PERMIT 247868 9/15/2015 SIGN-TECH ELECTRIC, 8/19/2015 15-103333 $28.80 CD-CONTRACTOR CANCELLED 247730 9/15/2015 ADT SECURITY SERVICES INC8/19/2015 15-101851 $28.80 CD-CONTRACTOR CANCELLED PERMIT 247730 9/15/2015 ADT SECURITY SERVICES INC8/19/2015 15-102208 $28.80 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INC,7/30/2015 300000007322 $110.06 PWTR-07/15 3460 SR 99 SW CRNR- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $225.50 PWTR-07/15 31847 PAC HWY S- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $128.91 PWTR-07/15 PAC HWY S&S 330TH 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $248.26 PWTR-07/15 35505 PAC HWY S- 247660 8/31/2015 PUGET SOUND ENERGY INC,8/10/2015 300000009526 $17,371.57 PWTR-08/15 NON-METERED ELECT 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $153.07 PWTR-07/15 312TH ST&23RD AVE 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $70.39 PWTR-07/15 316TH ST&20TH AVE 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $21.43 PWTR-07/15 28516 24TH AVE S- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $98.05 PWTR-07/15 31250 SW DASH PT.- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $73.48 PWTR-07/15 2400 SW 336TH ST.Z 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $26.35 PWTR-07/15 1401 S 308TH ST Z01 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $154.11 PWTR-07/15 824 SW 361ST ST- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $290.67 PWTR-07/15 30390 PAC HWY S- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $27.06 PWTR-07/15 3 296TH PL&MILITA 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $25.32 PWTR-07/15 S 316TH&PAC HWY- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $230.55 PWTR-07/15 S 320TH ST&WEYER. 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $26.87 PWTR-07/15 2613 S 275TH PLACE- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $149.39 PWTR-07/15 33401 38TH AVE S- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $19.99 PWTR-07/15 35654 9TH AVE SW UO 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $38.13 PWTR-07/15 3318 SW 346TH PLACE 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $197.44 PWTR-07/15 23RD AVE&320TH ST 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $109.13 PWTR-07/15 33325 8TH AVE S- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $114.45 PWTR-07/15 34018 PAC HWY S- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $483.70 PWTR-07/15 S 336TH&PAC HWY- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $82.24 PWTR-07/15 36111 16TH AVE S- 196 Key Bank Page 15 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $62.20 PWTR-07/15 CAMPUS DR&6TH AVE 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $10.98 PWTR-07/15 308TH ST.&2ND AVE 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $220.99 PWTR-07/15 SR 161&356TH 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $87.41 PWTR-07/15 31130 27TH AVE SW- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $257.47 PWTR-07/15 S320&32ND AVE S- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $161.69 PWTR-07/15 S282ND ST&MILITAR 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $173.88 PWTR-07/15 727 S 312TH STREET- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $193.05 PWTR-07/15 23 AVE S&317TH- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $319.45 PWTR-07/15 31200 SR 99 SE CRNR 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $137.18 PWTR-07/15 S 336TH @ WEYERHAEU 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $90.17 PWTR-07/15 31455 28TH AVE S- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $172.64 PWTR-07/15 322ND ST&23RD AVE 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $87.72 PWTR-07/15 1ST WAYS&336TH S 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $200.01 PWTR-07/15 33099 HOYT RD.SW- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $76.54 PWTR-07/15 1405 SW 312TH ST.- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $122.14 PWTR-07/15 2100 SW 336TH ST.A 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $131.16 PWTR-07/15 1405 S 312TH STREET 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $205.64 PWTR-07/15 SW CRNR 312TH&PAC 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $35.57 PWTR-07/15 2510 S 336TH STREET 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $63.25 PWTR-07/15 18TH AVE&S 312TH- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $134.95 PWTR-07/15 1790 SW 345TH PLACE 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $21.33 PWTR-07/15 515 S 312TH STREET- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $81.88 PWTR-07/15 S 322ND ST&23RD A 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $133.40 PWTR-07/15 SW 340TH ST&HOYT 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $92.54 PWTR-07/15 32400 STATE RT 99 S 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $10,98 PWTR-07/15 2510 SW 336TH ST.A 197 Key Bank Page 16 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $82.61 PWTR-07/15 34800 21ST AVE SW- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $10.98 PWTR-07/15 32562 SW HOYD RD FL 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $23.37 PWTR-07/15 3420 SW 343RD ST 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $148.46 PWTR-07/15 36201 MILTON ROAD- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $10.98 PWTR-07/15 35909 1ST AVE SW FL 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $121.94 PWTR-07/15 1000 SW CAMPUS DRIV 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $638.28 PWTR-07/15 320TH ST&PAC HWY- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $55.55 PWTR-07/15 HOYT RD&340TH- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $19.80 PWTR-07/15 726 S 356T ST.2200 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $107.49 PWTR-07/15 199 SW 311TH PLACE- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $19.57 PWTR-07/15 32932 7TH CT.SW- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $106.36 PWTR-07/15 32400 SR 99 NE CRNR 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $52.98 PWTR-07/15 8TH AVE S&DASH PT 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $140.36 PWTR-07/15 31910 GATEWAY CNTR 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $82.29 PWTR-07/15 21ST AVE&356TH SW 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $108.72 PWTR-07/15 288TH ST.&18TH AV 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $76.54 PWTR-07/15 304TH ST&MILITARY 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $51.56 PWTR-07/15 34836 WEYER.WAY S- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $86.29 PWTR-07/15 12 AVE SW&SW 342 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $117.33 PWTR-07/15 106 SW CAMPUS DR,U 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $61.80 PWTR-07/15 34921 16TH AVE S 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $30.65 PWTR-07/15 31020 14TH AVE S- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $95.69 PWTR-07/15 34010 20TH AVENUE- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $86.80 PWTR-07/15 21ST AVE SW&325TH 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $210.05 PWTR-07/15 33800 WEYER.HWY- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $236.08 PWTR-07/15 32000 PAC HWY SE CR 198 Key Bank Page 17 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $52.98 PWTR-07/15 1ST AVE S&330TH S 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $10.98 PWTR-07/15 32731 HOYT RD FLASH 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $405.42 PWTR-07/15 29600 PACIFIC HWY 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $10.98 PWTR-07/15 SW 308TH ST&4TH A 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $65.27 PWTR-07/15 21ST AVE SW&DASH 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $204.61 PWTR-07/15 1453 S 308TH STREET 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $77.76 PWTR-07/15 CRNR S 316&23RD A 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $96.55 PWTR-07/15 21ST AVE S GRID ROA 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $43.24 PWTR-07/15 STAR LK RD&MILITA 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $32.49 PWTR-07/15 VARIOUS LOCATIONS- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $19.38 PWTR-07/15 1300 S 334TH STREET 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $10.98 PWTR-07/15 36600 PAC HWY 5- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $11.91 PWTR-07/15 30157 16TH AVE SW F 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $23.27 PWTR-M/YY 2140 SW 356TH ST 078 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $103.08 PWTR-07/15 21 AVE SW&334TH- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $16.00 PWTR-07/15 1ST WAYS&334TH S 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $191.29 PWfR-07/15 35202 ENCHANTED PKW 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $194.88 PWTR-07/15 S 320TH ST&23RD A 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $35.06 PWTR-07/15 1414 S 324TH STREET 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $234.32 PWTR-07/15 21ST AVE SW&344TH 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $45.61 PWTR-07/15 33220 ST.WAY SOUTH 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $65.27 PWTR-07/15 2999 SW 314TH ST- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $104.62 PWTR-07/15 35896 PAC HWY 5- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $33.14 PWTR-07/15 30607 16TH AVE SW# 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $10.98 PWTR-07/15 SW 329TH WAY&HOYT 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $58.10 PWTR-07/15 491 S 338TH STREET- 199 Key Bank Page 18 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $25.32 PWTR-07/15 29829 23RD AVE S- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $174.30 PWTR-07/15 S 348TH HOV LANE- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $63.25 PWTR-07/15 SW 340TH&35TH AVE 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $213.22 PWTR-07/15 S 348TH ST&1ST AV 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $10.98 PWTR-07/15 115 S 361ST PL FLAS 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $284.42 PWTR-07/15 32400 SR 99 SE CRNR 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $37.32 PWTR-07/15 33405 6TH AVE S- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $39.67 PWTR-07/15 35106 21ST AVE SW- 247660 8/31/2015 PUGET SO UND ENER GY I N C,7/30/2 015 300000007322 $107.79 PWTR-07/15 NE CRNR S 312TH&2 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $34.80 PWTR-07/15 HWY 509&21ST AVE- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $165.06 PWTR-07/15 SW 324TH&11TH PL 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $155.45 PWTR-07/15 S 314TH&20TH AVE- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $168.76 PWTR-07/15 S 348TH&PAC HWY- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $66.84 PWTR-07/15 S 333ND&1ST WAY S 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $219.96 PWTR-07/15 33645 20TH PL S- 247660 8/31/2015 PUGET SOUND ENERGY INC,7/30/2015 300000007322 $62.83 PWTR-07/15 33507 9TH AVE S- 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $371.61 PKM-08/15 31104 28TH AVE S STL 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $32.95 PKM-08/15 31104 28TH AVE S HAU 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $3,015.29 PKM-08/15 S 324TH BLDG A- 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $2,420.39 PKM-08/15 S 324TH BLDG B- 247852 9/15/2015 PUGET SOUND ENERGY INC,8/17/2015 300000001234 $47.26 SWM-08/15 34016 9TH AVE FLOOD 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $10,875.74 CHB-08/15 33325 8TH AVE Z00453 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $554.99 PKM-08/15 600 S 333RD EVID.BL 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $19.08 PKM-08/15 1ST AVE&CAMPUS DR. 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $248.67 PKM-08/15 2410 S 312TH BEACH R 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $1,284.87 PKM-08/15 2645 S 312TH ANX-RR/ 200 Key Bank Page 19 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $3,776.39 PKM-08/15 33914 19TH AVE SAG F 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $1,469.16 PKM-08/15 SAC PARK RR FIELD LI 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $13.75 PKM-08/15 2410 S 312TH STORAGE 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $14.07 PKM-08/15 34915 4TH AVE MARKX 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $26.84 PKM-08/15 2410 S 312TH STLK ST 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $43.95 PKM-08/15 7TH AVE HISTORICAL S 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 • $139.25 PKM-726 S.356TH BROOKLAKE B 247660 8/31/2015 PUGET SOUND ENERGY INC,8/25/2015 220003675349 $29.12 PKM-08/15 726 S 356TH ELECTRIC 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $91.61 PKM-08/15 726 S.356TH BROOKLA 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $12.02 PKM-08/15 2645 S 312TH SEWER L 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $59.33 PKM-08/15 2410 S 312TH WOODSHO 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $15.80 PKM-08115 28156 1/2 24TH HERIT ENVIRONMENTAL REVIEW FEES-PASS. $-1,273.75 247773 9/15/2015 ENVIRONMENTAL SCIENCE, 4/22/2015 113740 $-1,273.75 CD-WETLAND REVIEW SVC AG13-166 EVIDENCE FUNDS $847.00 247559 8/31/2015 DULAY,RUSSELL OWEN 8/10/2015 DULAY 2015 $475.00 PD-EVIDENCE RETURN CASE 14-153 247675 8/31/2015 SCHWARTZ,SAMUELJ 8/11/2015 001-00100146 $372.00 PD-EVIDENCE RETURNED 15-5152 FILING&RECORDING FEES-INTGOV $27.35 247845 9/15/2015 PM!TRUCK BODIES,INC, 8/21/2015 14792 $27.35 FLT-VEHICLE ADD ON FIRST CLASS POSTAGE $3,334.57 247651 8/31/2015 PITNEY BOWES PRESORT SV8/1/2015 4349592 $2,098.70 FI-POSTAGE 247778 9/15/2015 FEDERAL EXPRESS CORPORA/28/2015 5-141-87687 $4.53 IT-DOCUMENTS DELIVERY SVCS 247778 9/15/2015 FEDERAL EXPRESS CORPOR8/31/2015 6-518-95636 $19.55 IT-TRANSPORTATION CHARGE 247617 8/31/2015 MAILMEDIA DBA IMMEDIA, 8/6/2015 66287 $1,193.68 PARKS-RECREATION BROCHURE SVCS 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $18.11 MO-POSTAGE DEPT OF VET AFFAIRS FOOD&BEVERAGE $14,004.99 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $36.58 • PARKS-LUNCH FOR CUSTODIAN PANE 247677 8/31/2015 SHELTON,KIMBERLY 8/21/2015 SHELTON 2015 $179.85 PARKS-GROCERIES FOR MEMBER APP 201 Key Bank Page 20 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 500195 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $50.00 PD-FOOD FOR DETECTIVES KIDNAP 500195 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $30.98 PD-VOLUNTEER REC SUPPLIES 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $3.94 PARKS-LUNCH FOR CAMPER 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $5.96 PARKS-LUNCH FOR CAMPER 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $27.15 PARKS-PIZZA FOR TEEN CAMP 247663 8/31/2015 QUALITY WATER SERVICES, 7/31/2015 86145 $65.59 PARKS-WATER COOLER RENTAL 247764 9/15/2015 COSTCO/HSBC BUSINESS S09/9/2015 AUGUST 2015 $143.99 PARKS-CAFE RESALE/CAMP SUPPLIE 247648 8/31/2015 PETTY CASH-FWCC, 8/24/2015 FWCC-08/24/15 $5.26 PARKS-LUNCH ITEMS FOR DAY CAMP 247764 9/15/2015 COSTCO/HSBC BUSINESS SO9/9/2015 AUGUST 2015 $240.18 PARKS-CAMP BBQ 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $13.92 PARKS-CAMPING TRIP LUNCH 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $44.81 PARKS-SUMMER BBQ FOOD 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $194.05 PARKS-OVERNIGHT FOOD SUPPLIES 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $127.95 PARKS-OVERNIGHT TRIP FOOD 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $55.37 PARKS-BBQ SUP.PROPANE.MOVIE 247648 8/31/2015 PETTY CASH-FWCC, 8/24/2015 FWCC-08/24/15 $15.12 PARKS-SAFEWAY FOR FRIENDSHIP T 247698 8/31/2015 TURNER,ELIZABETH 8/25/2015 TURNER 2015 $9.86 PARKS-PAPA MURPHY'S COOKING 247698 8/31/2015 TURNER,ELIZABETH 8/25/2015 TURNER 2015 $59.69 PARKS-SAFEWAY-COOKING CLASS 247698 8/31/2015 TURNER,ELIZABETH 8/25/2015 TURNER 2015 $64.41 PARKS-THRIFTWAY-COOKING CLASS 247698 8/31/2015 TURNER,ELIZABETH 8/25/2015 TURNER 2015 $60.37 PARKS-TH R I FTWAY-COOKING CLAS 247698 8/31/2015 TURNER,ELIZABETH 8/25/2015 TURNER 2015 $42.71 PARKS-PAPA MURPHY'S COOKING 247700 8/31/2015 UNITED GROCERS CASH&C/8/14/2015 179506 $57.84 PARKS-SPECIAL OLYMPICS SUPPLIE 247648 8/31/2015 PETTY CASH-FWCC, 8/24/2015 FWCC-08/24/15 $3.50 PARKS-CRACKERS FOR TIKI DANCE 247648 8/31/2015 PETTY CASH-FWCC, 8/24/2015 FWCC-08/24/15 $37.98 PARKS-COSTCO CAKE FOR SPECIAL 247648 8/31/2015 PETTY CASH-FWCC, 8/24/2015 FWCC-08/24/15 $7.95 PARKS-GROCERY OUTLET F-DUB BBQ 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $26.95 MO-LUNCH MTG FERRELL.WISE 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $47.11 MO-LUNCH MTG WILSON,PEARSALL, 202 Key Bank Page 21 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $43.87 MO-LUNCH MTG FERRELL/DAWSON 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $36.42 MO-LUNCH MTG FERRELL/GARRETT 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $35.70 PKDBC-FOOD FOR SPLASH 741884 9/3/2015 US BANK, 8/25/2015 AUGUST2015 $1,156.94 PKDBC-CATERING SUPPLIES 247781 9/15/2015 FOOD SERVICES OF AMERIC/8/28/2015 6559437 $812.51 PKDBC-CATERING SUPPLIES 247885 9/15/2015 UNITED GROCERS CASH&C/9/3/2015 187227 $580.73 PKDBC-CATERING SUPPLIES 247885 9/15/2015 UNITED GROCERS CASH&C/8/15/2015 180075 $18.24 PKDBC-CATERING SUPPLIES 247781 9/15/2015 FOOD SERVICES OF AMERIC/8/21/2015 6544089 $377.19 PKDBC-CATERING SUPPLIES 247764 9/15/2015 COSTCO/HSBC BUSINESS SO9/9/2015 AUGUST 2015 $356.96 PKDBC-FOOD SUPPLIES 247764 9/15/2015 COSTCO/HSBC BUSINESS SO9/9/2015 AUGUST 2015 $194.54 PKDBC-FOOD SUPPLIES 247764 9/15/2015 COSTCO/HSBC BUSINESS SO9/9/2015 AUGUST 2015 $426.12 PKDBC-FOOD SUPPLIES 247700 8/31/2015 UNITED GROCERS CASH&C€/11/2015 178219 $206.16 PKDBC-CATERING SUPPLIES 247764 9/15/2015 COSTCO/HSBC BUSINESS S09/9/2015 AUGUST 2015 $405.95 PKDBC-FOOD SUPPLIES 247574 8/31/2015 FOOD SERVICES OFAMERIC/8/11/2015 6520913 $84.92 PKDBC-CATERING SUPPLIES 247700 8/31/2015 UNITED GROCERS CASH&C6/12/2015 178606 $625.23 PKDBC-CATERING SUPPLIES 247885 9/15/2015 UNITED GROCERS CASH&C/8/25/2015 183654 $233.22 PKDBC-CATERING SUPPLIES 247700 8/31/2015 UNITED GROCERS CASH&C/8/10/2015 177837 $407.40 PKDBC-CATERING SUPPLIES 247700 8/31/2015 UNITED GROCERS CASH&C6/13/2015 178954 $453.72 PKDBC-CATERING SUPPLIES 247764 9/15/2015 COSTCO/HSBC BUSINESS SO9/9/2015 AUGUST 2015 $1,086.06 PKDBC-FOOD SUPPLIES 247700 8/31/2015 UNITED GROCERS CASH&CA/1/2015 174354 $277.90 PKDBC-CATERING SUPPLIES 247662 8/31/2015 QFC CUSTOMER CHARGES-K8/1/2015 336155 $111.78 PKDBC-CATERING SUPPLIES 247574 8/31/2015 FOOD SERVICES OFAMERIC/8/7/2015 6512849 $722.07 PKDBC-CATERING SUPPLIES 247700 8/31/2015 UNITED GROCERS CASH&C/8/8/2015 177116 $242.93 PKDBC-CATERING SUPPLIES 247700 8/31/2015 UNITED GROCERS CASH&C/8/9/2015 177553 $378.57 PKDBC-CATERING SUPPLIES 247781 9/15/2015 FOOD SERVICES OF AMERIC/8/22/2015 6546500 $1,076.60 PKDBC-CATERING SUPPLIES 247662 8/31/2015 QFC CUSTOMER CHARGES-K7/23/2015 163497 $31.65 PKDBC-CATERING SUPPLIES 203 Key Bank Page 22 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247700 8/31/2015 UNITED GROCERS CASH&C/8/6/2015 176220 $419.80 PKDBC-CATERING SUPPLIES 247662 8/31/2015 QFC CUSTOMER CHARGES-K7/24/2015 218507 $34.86 PKDBO-CATERING SUPPLIES 247700 8/31/2015 UNITED GROCERS CASH&C/8/1/2015 174358 $1.33 PKDBC-CATERING SUPPLIES 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $10.46 PKDBC-FOOD FOR SPLASH 247885 9/15/2015 UNITED GROCERS CASH&C/8/24/2015 183339 $259.56 PKDBC-CATERING SUPPLIES 247885 9/15/2015 UNITED GROCERS CASH&C/8/28/2015 184859 $187.03 PKDBC-CATERING SUPPLIES 247885 9/15/2015 UNITED GROCERS CASH&C/8/29/2015 185312 $126.59 PKDBC-CATERING SUPPLIES 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $56.39 PARKS-DINNER 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $32.28 MC-LUNCH FOR COURT CLERK PANEL 247843 9/15/2015 PETTY CASH-POLICE DEPT, 9/3/2015 PD-PETTY CASH $36.79 PD-LUNCH FOR LT NEGOTIATIONS- 247629 8/31/2015 MOUNTAIN MIST WATER, 7/31/2015 077665 $43.34 PD-COOLER RENTAL 247663 8/31/2015 QUALITY WATER SERVICES, 7/31/2015 86132 $27.32 PKDBC-WATER COOLER RENTAL 247843 9/15/2015 PETTY CASH-POLICE DEPT, 9/3/2015 PD-PETTY CASH $10.13 PD-LUNCH FOR TRAVEL TO- 247648 8/31/2015 PETTY CASH-FWCC, 8/24/2015 FWCC-08/24/15 $14.21 PRKS-SAFEWAY-SODAS FOR CONCE 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $18.84 PARKS-SR TRIP LUNCH 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $53.25 PARKS-SR TRIP FOOD 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $630.36 PARKS-LUNCH SR TRIP GASOLINE $37,017.07 247775 9/15/2015 ERNIE'S FUEL STOPS(DBA), 8/31/2015 60379CT $871.67 PWFLT-08/15 VEHICLE FUEL 247566 8/31/2015 ERNIE'S FUEL STOPS(DBA), 8/15/2015 59063CT $550.71 PWFLT-07/15 VEHICLE FUEL 247572 8/31/2015 FEDERAL WAY SCHOOL DISTF7/31/2015 AR10677 $10,648.71 PWFLT-07/15 VEHICLE FUEL 247843 9/15/2015 PETTY CASH-POLICE DEPT, 9/3/2015 PD-PETTY CASH $50.34 PD-FUEL FOR VEHICLE#6212- 247775 9/15/2015 ERNIE'S FUEL STOPS(DBA), 8/31/2015 60380CT $482.18 PD-08/15 VEHICLE FUEL 247843 9/15/2015 PETTY CASH-POLICE DEPT, 9/3/2015 PD-PETTY CASH $10.00 PD-FUEL FOR CIS VEHICLE- 247566 8/31/2015 ERNIE'S FUEL STOPS(DBA), 7/31/2015 57815CT $612.56 PD-VEHICLE FUEL 247572 8/31/2015 FEDERAL WAY SCHOOL DISTF7/31/2015 AR10678 $23,307.55 PD-07/15 VEHICLE FUEL 204 Key Bank Page 23 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247566 8/31/2015 ERNIE'S FUEL STOPS(DBA), 8/15/2015 59064CT $483.35 PD-08/15 VEHICLE FUEL HEALTH INSURANCE PREMIUM $200.00 247585 8/31/2015 HALL,DEBBIE 8/27/2015 HALL 2015 $100.00 FI-MEDICAL REIMB 247786 9/15/2015 GREGORY,KRISTEN 9/1/2015 GREGORY 2015 $100.00 PD-MEDICAL DEDUCTIBLE HOUSEHOLD SUPPLIES $8,224.15 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $21.74 PARKS-TOILET BRUSHES 247758 9/15/2015 COASTWIDE SUPPLY DBA, 8/18/2015 GW2800450 $472.68 PARKS-JANITORIAL SUPPLIES 247758 9/15/2015 COASTWIDE SUPPLY DBA, 8/20/2015 GW2801384 $100.19 PARKS-JANITORIAL SUPPLIES 247758 9/15/2015 COASTWIDE SUPPLY DBA, 8/18/2015 NW2800450 $565.35 PARKS-JANITORIAL SUPPLIES 247545 8/31/2015 COASTWIDE SUPPLY DBA, 8/4/2015 NW2796219 $963.48 PARKS-JANITORIAL SUPPLIES 247545 8/31/2015 COASTWIDE SUPPLY DBA, 8/11/2015 GW2798369 $532.84 FWCC-JANITORIAL SUPPLIES 247545 8/31/2015 COASTWIDE SUPPLY DBA, 8/11/2015 NW2798369 $671.26 PARKS-JANITORIAL SUPPLIES 247545 8/31/2015 COASTWIDE SUPPLY DBA, 8/4/2015 GW2796219 $911.45 PARKS-JANITORIAL SUPPLIES 247545 8/31/2015 COASTWIDE SUPPLY DBA, 8/10/2015 NW2793195- $211.64 PARKS-JANITORIAL SUPPLIES 247545 8/31/2015 COASTWIDE SUPPLY DBA, 8/13/2015 GT2799305 $274.62 PKDBC-JANITORIAL SUPPLIES 247758 9/15/2015 COASTWIDE SUPPLY DBA, 8/24/2015 GT2802331 $370.00 CHB-JANITORIAL SUPPLIES 247758 9/15/2015 COASTWIDE SUPPLY DBA, 8/24/2015 NT2802331 $149.01 CHB-JANITORIAL SUPPLIES 247758 9/15/2015 COASTWIDE SUPPLY DBA, 8/31/2015 GT2804561 $486.36 CHB-JANITORIAL SUPPLIES 247545 8/31/2015 COASTWIDE SUPPLY DBA, 8/13/2015 NT2799414 $870.97 CHB-JANITORIAL SUPPLIES 247545 8/31/2015 COASTWIDE SUPPLY DBA, 8/5/2015 NT2796982 $488.72 CHB-JANITORIAL SUPPLIES 247545 8/31/2015 COASTWIDE SUPPLY DBA, 8/18/2015 GT2800455 $1,050.88 PKM-JANITORIAL SUPPLIES 247545 8/31/2015 COASTWIDE SUPPLY DBA, 8/18/2015 NT2800455 $82.96 PKM-JANITORIAL SUPPLIES INSTRUCTORS $66.00 247854 9/15/2015 RASOR,EVA EDLA 9/3/2015 AUGUST 2015 $66.00 FWCC-PERSONAL TRAINER SVC AG13 INVESTIGATIVE EXPENSES $3,263.97 247756 9/15/2015 CIS FUND-JOHN STIEBEN, 9/11/2015 AUGUST 15,2015 $2,672.86 PD-REPLENISH SIU CASH FUND 247754 9/15/2015 CIS FUND-BRIGIT CLARY, 9/11/2015 AUGUST 15,2015 $551.94 PD-REPLENISH NARCOTICS CASH FU 247755 9/15/2015 CIS FUND-ED FADLER, 9/11/2015 AUGUST 15,2015 $39.17 PD-REPLENISH NARCOTICS CASH FU 205 Key Bank Page 24 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total INVESTMENT INCOME $5.16 247779 9/15/2015 FEDERAL WAY SCHOOL DISTF9/11/2015 SIF-AUG 2015 $5.16 FI-SCHOOL IMPACT FEES REMITTAN KC HEALTH DEPT-INTERGOVT $4,778.11 247803 9/15/2015 KING COUNTY FINANCE DIVI58/1/2015 2057935 $4,778.11 CD-LIQUOR EXCISE TAX 2ND QTR KC RECORDING FEES $86.00 247807 9/15/2015 KING COUNTY RECORDS,ELE9/10/2015 13-101310-00-MF $86.00 PW-FEES FOR CELEBRATION SR LIV LEGAL NOTICES $7,044.82 247680 8/31/2015 SOUND PUBLISHING INC, 7/1/2015 1328678 $395.72 PKM-NEWSPAPER ADVERTISING 247680 8/31/2015 SOUND PUBLISHING INC, 6/5/2015 1343892 $149.96 PWST-NEWSPAPER ADVERTISING 247680 8/31/2015 SOUND PUBLISHING INC, 3/20/2015 1276594 $132.66 CD-NEWSPAPER ADVERTISING 247680 8/31/2015 SOUND PUBLISHING INC, 3/27/2015 1279284 $115.36 CD-NEWSPAPER ADVERTISING 247680 8/31/2015 SOUND PUBLISHING INC, 7/3/2015 561830 $175.00 HRCK-NEWSPAPER ADVERTISING 247680 8/31/2015 SOUND PUBLISHING INC,. 4/24/2015 1302924 $46.14 • HRCK-NEWSPAPER ADVERTISING ORD 247680 8/31/2015 SOUND PUBLISHING INC, 3/20/2015 1275952 $50.47 HRCK-NEWSPAPER ADVERTISING ORD 247680 8/31/2015 SOUND PUBLISHING INC, 5/22/2015 1326511 $467.20 PWST-NEWSPAPER ADVERTISING 247680 8/31/2015 SOUND PUBLISHING INC, 5/29/2015 1328082 $143.06 PWST-NEWSPAPER ADVERTISING 247680 8/31/2015 SOUND PUBLISHING INC, 6/5/2015 1344031 $282.64 PWST-NEWSPAPER ADVERTISING 247680 8/31/2015 SOUND PUBLISHING INC, 6/5/2015 1344014 $496.04 PWST-NEWSPAPER ADVERTISING 247599 8/31/2015 KING COUNTY FINANCE DIVIS7/31/2015 63765-63781 $3,523.49 PWTR-07/15 DISC INVOICE TRFFC- 247680 8/31/2015 SOUND PUBLISHING INC, 6/1/2015 1302733 $576.80 PWTR-NEWSPAPER ADVERTISING 247680 8/31/2015 SOUND PUBLISHING INC, 6/5/2015 1344011 $490.28 PWST-NEWSPAPER ADVERTISING LODGING $3,037.45 247757 9/15/2015 CITY OF FEDERAL WAY, 9/14/2015 CK#1184 $794.84 CD-IAAP SUMMIT 2015 PIETY 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $109.10 LAW-RESERVE ROOM WSAMA CONF.W 247757 9/15/2015 CITY OF FEDERAL WAY, 9/14/2015 CK#1182 $609.56 PD-CALEA CONF.JACKSON 247757 9/15/2015 CITY OF FEDERAL WAY, 9/14/2015 CK#1183 $609.56 PD=CALEA CONF.NELSON 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $109.10 LAW-RESERVE ROOM WSAMA CONF.A 500195 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $390.28 PD-BOMB SQUAD CONF MARTIN 206 Key Bank Page 25 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247757 9/15/2015 CITY OF FEDERAL WAY, 9/14/2015 CK#1180 $415.01 PD-WSSO TRAINING SUMMIT MACHINERY&EQUIPMENT $7,403.54 247845 9/15/2015 PMI TRUCK BODIES,INC, 8/21/2015 14744 $6,767.40 FLT-9FT FLATBED,HITCHES,LIGH 247845 9/15/2015 PMI TRUCK BODIES,INC, 8/21/2015 14744 $636.14 Sales Tax MECHANICAL PERMITS $478.00 247846 9/15/2015 PORCO,TONY 9/1/2015 15-103873 $275.50 CD-PERMIT NOT REQUIRED 247796 9/15/2015 INFRASOURCE SERVICES LL(8/19/2015 15-103766 $58.50 CD-DUPL.ONLINE PERMIT 247830 9/15/2015 NORTHWEST PERMIT/WESCCB/19/2015 15-103897 $72.00 CD-DUPLICATE ONLINE PERMIT 247830 9/15/2015 NORTHWEST PERMIT/WESCCS/20/2015 15-103969 $72.00 CD-DUPLICATE ONLINE PERMIT APP MEDICAL SERVICES-CLAIMS $224,824.94 25924 9/4/2015 GROUP HEALTH, 9/4/2015 SF00025924 $61,384.25 FI-08/25-08/31/15 GROUP HEALTH 25923 9/4/2015 GROUP HEALTH, 9/4/2015 SF00025923 $3,819.72 FI-08/25-08/31/15 GH COOPERATI 25811 8/21/2015 GROUP HEALTH, 8/20/2015 SF00025811 $27,414.64 FI-GH OPTIONS 08/11-08/17/15 25867 8/28/2015 GROUP HEALTH, 8/28/2015 SF00025867 $7,165.43 FI-GHC 08/18-08/24/15 25976 9/11/2015 GROUP HEALTH, 9/10/2015 SF00025976 $29,495.34 FI-09/01-09/07/15 COOPERATIVE 25977 9/11/2015 GROUP HEALTH, 9/10/2015 SF00025977 $53,646.36 FI-09/01-09/07/15 OPTIONS 25810 8/21/2015 GROUP HEALTH, 8/20/2015 SF00025810 $7,032.58 EMPLOYEE FLU SHOTS 25868 8/28/2015 GROUP HEALTH, 8/27/2015 SF00025868 $34,866.62 FI-GHO 08/18-08/24/15 MILEAGE REIMBURSEMENT $769.46 247743 9/15/2015 BOYLE,SHARON 8/20/2015 BOYLE 2015 $33.55 PARKS-MILEAGE REIMB 247504 8/27/2015 YVONNE,THERESA 8/27/2015 YVONNE 2015 $184.40 PACC-ADV TRAY.MEALS/MILEAGE 247837 9/15/2015 ORTHMANN,MARK 9/10/2015 ORTHMANN 2015 $206.56 LAWADV TRAV FALL WSAMA 247679 8/31/2015 SO,SUN 8/27/2015 SO 2015 $168.39 HR-ADV TRAV CIVIL SVC CONF 247896 9/15/2015 WALSH,KELLY 9/10/2015 WALSH 2015 $176.56 LAW-ADV TRAV WSAMA MINOR DP EQUIPMENT $223.80 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $223.80 IT-10GBASE-SR SFP MODULE MINOR EQUIP-MISC $4,350.21 247819 9/15/2015 LOWE'S HIW INC, 9/9/2015 AUGUST 2015 $173.86 PARKS-MAINT SUPPLIES 247819 9/15/2015 LOWE'S HIW INC, 9/9/2015 AUGUST 2015 $31.46 PWST-STORAGE CONTAINERS 207 Key Bank Page 26 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247753 9/15/2015 CENTURY SQUARE SELF-ST09/21/2015 24758 $212.00 PARKS-STORAGE RENTAL FEES 247524 8/31/2015 BLUMENTHAL UNIFORM CO 117/31/2015 151201-01 $41.50 PD-PEPPER SPRAY 247699 8/31/2015 ULINE, 7/31/2015 69461567 $765.41 PD-EVIDENCE EQUIPMENT 247741 9/15/2015 BLUMENTHAL UNIFORM CO IP8/27/2015 151748 $69.86 PD-NEW HIRE UNIFORM 500195 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $579.66 PD-STEEL TARGETS 247707 8/31/2015 VERIZON WIRELESS, 8/13/2015 9750654260 $369.54 IT-08/15 CELLULAR SVC 500195 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $159.16 PD-RIFLE CASES 500195 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $87.59 PD-REPLACEMENT PHONE 500195 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $62.49 PD-LONG LINE LEASH KAISER&BU 500195 9/3/2015 US BANK, 8/25/2015 AUGUST2015 $-1,138.00 PD-REFUND INCORRECT CHARGE 500195 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $341.84 PD-MODIFICATION FOR PISTOL 500195 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $361.90 PD-VOICE RECORDER /6/2015 0077915-IN 8 247535 8/31/2015 CENTRAL LAKE ARMOR EXPR8/6/2015 $ 22 89 PD-BULLET PROOF VEST 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $522.24 PKM-SLIDE PART 247581 8/31/2015 GRAINGER INC, 8/6/2015 9811015339 $279.97 PKM-MAINT SUPPLIES 247581 8/31/2015 GRAINGER INC, 8/10/2015 9813844629 $138.18 PKM-FACILITY MAINT SUPPLIES 247819 9/15/2015 LOWE'S HIW INC, 9/9/2015 AUGUST 2015 $243.94 PKM-GALVANIZED TRASH 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $48.80 SWM-SALMON TANK EQUP 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $175.92 SWM-WATER TEST KITS MISC PROFESSIONAL SVS-INTERGOV $21,734.12 247599 8/31/2015 KING COUNTY FINANCE DIVIS7/31/2015 11003641 $198.80 IT-07/15 NET SVCS AG14-105- 247711 8/31/2015 WA STATE AUDITOR'S OFFICEB/11/2015 L109734 $10,253.40 FI-STATE AUDITOR SERVICES 247892 9/15/2015 WA STATE PATROL, 9/1/2015 116001159 $100.00 HR-08/15 BACKGROUND CHECKS 247713 8/31/2015 WA STATE PATROL, 8/3/2015 116000364 $150.00 HR-08/15 BACKGROUND CHECKS 247891 9/15/2015 WA STATE DEPT OF TRANSPC9/25/2015 RE 41 JA8860 L003 $152.26 PWST-SR 161 TO SR 99 PLAN REVI 247806 9/15/2015 KING COUNTY RADIO, 8/24/2015 10156 $9,885.66 IT-PD RADIO MAINT/REPAIR 208 Key Bank Page 27 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247599 8/31/2015 KING COUNTY FINANCE DIVIS7/31/2015 11003641 $497.00 IT-07/15 NET SVCS AG14-105- 247599 8/31/2015 KING COUNTY FINANCE DIVIS7/31/2015 11003641 $497.00 IT-07/15 NET SVCS AG14-105- MISC SERVICES&CHARGES $8,334.85 247729 9/15/2015 ABT TOWING OF FEDERAL W/8/27/2015 13369 $196.01 PD-VEHICLE TOW SVC 15-11834 247843 9/15/2015 PETTY CASH-POLICE DEPT, 9/3/2015 PD-PETTY CASH $29.48 PD-FEE FOR DRUG EVIDENCE- 247850 9/15/2015 PRO-TOW MAPLE VALLEY, 8/26/2015 125838 $194.39 PD-VEHICLE TOW SVC 247658 8/31/2015 PRO-TOW MAPLE VALLEY, 8/21/2015 125672 $242.99 PD-VEHICLE TOW SVC 247506 8/31/2015 ABT TOWING OF FEDERAL W/8/5/2015 13117 $294.01 PD-VEHICLE TOW SVC 247658 8/31/2015 PRO-TOW MAPLE VALLEY, 8/5/2015 125659 $340.19 PD-VEHICLE TOW SVC 247809 9/15/2015 KING COUNTY RECORDS,ELE9/3/2015 PRO-TEM OATH $72.00 MC-PRO-TEM OATH 247712 8/31/2015 WA STATE EMPLOYMENT SECS/5/2015 15-050509-RDU-B5 $13.50 PD-WORK HISTORY SVC 247884 9/15/2015 TRANSUNION RISK&ALTERN9/1/2015 837597 $110.00 PD-BACKGROUND CHECKS 247611 8/31/2015 LEXIS PUBLISHING, 7/31/2015 1470204-20150731 $249.66 PD-PUBLICATIONS 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $378.70 PARKS-STINGRAY CLOTHING 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $280.00 PARKS-LGT CERTS 247708 8/31/2015 VERIZON WIRELESS, 8/12/2015 9750535210 $63.02 PD-08/15 WATPA GRANT CELL SVC 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $780.00 CD-PLATINUM MEMBERSHIP 247774 9/15/2015 EQUIFAX CREDIT INFORMATR8/17/2015 9284673 $51.55 PD-CREDIT REPORTING SVCS 247583 8/31/2015 GSR POLYGRAPH SERVICES,7/31/2015 15-025 $150.00 PD-POLYGRAPH TESTING SVCS 247571 8/31/2015 FEDERAL WAY INDOOR RANGE/5/2015 119 $306.60 PD-INDIVIDUAL RANGE USE 500195 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $55.90 PD-EMPLOYMENT VERIFICATION 247591 8/31/2015 IRON MOUNTAIN INFORMATIC7/31/2015 LSE8608 $573.15 PD-STORAGE SVC 247591 8/31/2015 IRON MOUNTAIN INFORMATIC6/30/2015 LPF5096 $977.50 PD-STORAGE SVC 247859 9/15/2015 SCHMIDT,DAVID 8/27/2015 SCHMIDT 2015 $225.00 PARKS-SENIOR TRIP TOPPENISH 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $12.00 PARKS-BRIDGE TOLL 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $380.00 PARKS-GONDOLA FEE 209 Page of Key Bank g 28 0 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $83.45 PARKS-FERRY TOLL 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $75.00 PARKS-SR TRIP TRIMET TICKET 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $1,200.75 PARKS-CRUISE ADMISSION 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $-596.16 PARKS-CRUISE REFUND 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $596.16 PARKS-CRUISE ADMISSION 247666 8/31/2015 REACH OUT BREAKFST FUND8/19/2015 REACH OUT $1,000.00 MO-REACH OUT BREAKFAST FUNDRAI NATURAL GAS $3,879.58 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $3,459.95 FWCC-08/15 876 S 333RD 0008456 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $15.95 PKM-08/15 31104 28TH AVE S HAU 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $44.91 PKM-08/15 31104 28TH AVE S STL 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $35.95 PKM-08/15 600 S 333RD EVID BLD 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $65.04 PKM-726 S 356TH BROOKLAKE C- 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $535.30 DBC-08/15 3200 SW DASH PT ROAD 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $-541.17 PKDBC-OVER PAYMENT CREDIT 247852 9/15/2015 PUGET SOUND ENERGY INC,9/8/2015 300000001978 $263.65 DBC-08/15 3200 SW DASH PT ROAD NON GOVT DP SERVICES $15,521.51 247832 9/15/2015 NOWYR INC., 9/1/2015 10330 $160.00 IT-08/15 REDUNDANCY INTERNET S 247769 9/15/2015 DMX MUSIC, 9/1/2015 51857489 $72.43 IT-08/15 ALL DIGITAL MUSIC 247599 8/31/2015 KING COUNTY FINANCE DIVIS7/31/2015 11003641 $795.20 IT-07/15 NET SVCS AG14-105- 247691 8/31/2015 TECHNOLOGY EXPRESS, 8/11/2015 182497 $92.90 IT-BARRACUDA MESSAGE ARCHIVER 247691 8/31/2015 TECHNOLOGY EXPRESS, 8/11/2015 182497 $21.40 IT-BARRACUDA SPAM FIREWALL 300 247691 8/31/2015 TECHNOLOGY EXPRESS, 8/11/2015 182497 $32.40 IT-BARRACUDA SPAM FIREWALL 300 247691 8/31/2015 TECHNOLOGY EXPRESS, 8/11/2015 182497 $112.90 IT-BARRACUDA MESSAGE ARCHIVER 247691 8/31/2015 TECHNOLOGY EXPRESS, 8/11/2015 182497 $24.66 Sales Tax 247815 9/15/2015 LEXISNEXIS, 8/31/2015 3090304579 $341.64 IT/LAW-08/15 WEST LAW SVC- 247584 8/31/2015 GUARDIAN SECURITY, 6/30/2015 593333 $1,495.00 IT-PK DNA SOFTWARE MAINTENACE 247584 8/31/2015 GUARDIAN SECURITY, 6/30/2015 593333 $174.80 Sales Tax 210 Key Bank Page 29 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247537 8/31/2015 CENTURYLINK, 7/2/2015 841612 $53.35 Sales Tax 247691 8/31/2015 TECHNOLOGY EXPRESS, 8/11/2015 182497 $1,016.10 IT-BARRACUDA MESSAGE ARCHIVER 247691 8/31/2015 TECHNOLOGY EXPRESS, 8/11/2015 182497 $836.10 IT-BARRACUDA MESSAGE ARCHIVER 247691 8/31/2015 TECHNOLOGY EXPRESS, 8/11/2015 182497 $291.60 IT-BARRACUDA SPAM FIREWALL 300 247584 8/31/2015 GUARDIAN SECURITY, 6/30/2015 593333 $345.00 IT-PK 3 HOURS OF LABOR TO UPGA 247577 8/31/2015 FUSE DATA CENTER SVC LLC8/5/2015 1428 $130.63 IT-TAX ON SERVICE AGREEMENT F2 247537 8/31/2015 CENTURYLINK, 7/2/2015 841612 $561.60 IT-CISCO ANNUAL MAINT. 247691 8/31/2015 TECHNOLOGY EXPRESS, 8/11/2015 182497 $192.60 IT-BARRACUDA SPAM FIREWALL 300 247691 8/31/2015 TECHNOLOGY EXPRESS, 8/11/2015 182497 $221.96 Sales Tax 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $199.00 IT-SSL CERT FOR JINDEX SECTOR 247814 9/15/2015 LEXISNEXIS, 5/31/2015 C100412-20150531 $5,377.00 IT-PD DESKOFFICER ONLINE REPOR 247577 8/31/2015 FUSE DATA CENTER SVC LLC8/5/2015 1428 $130.62 IT-TAX ON SERVICE AGREEMENT F2 247691 8/31/2015 TECHNOLOGY EXPRESS, 8/11/2015 182497 $1,129.00 IT-BARRACUDA MESSAGE ARCHIVER 247691 8/31/2015 TECHNOLOGY EXPRESS, 8/11/2015 182497 $324.00 IT-BARRACUDA SPAM FIREWALL 300 247691 8/31/2015 TECHNOLOGY EXPRESS, 8/11/2015 182497 $246.62 Sales Tax 247691 8/31/2015 TECHNOLOGY EXPRESS, 8/11/2015 182497 $214.00 IT-BARRACUDA SPAM FIREWALL 300 247691 8/31/2015 TECHNOLOGY EXPRESS, 8/11/2015 182497 $929.00 IT-BARRACUDA MESSAGE ARCHIVER OFFICE SUPPLIES $3,718.93 247873 9/15/2015 STAPLES BUSINESSADVANTTB/31/2015 8035826488 $19.71 PD-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/6/2015 1248175-0 $64.36 PD-OFFICE SUPPLIES 247641 8/31/2015 OFFICE DEPOT, 6/4/2015 774401068001 $-11.79 PD-RETURNED PLASTIC FRAME 247761 9/15/2015 COMPLETE OFFICE, 8/25/2015 1254777-0 $28.69 PD-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/28/2015 1256311-0 $15.38 PVV-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/4/2015 1247295-0 $17.07 PVV-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/12/2015 C1249814-0 $-1.30 PW-RETURN OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/14/2015 1251400-0 $3.68 PW-OFFICE SUPPLIES 211 Page 30 of 60 Pa Key Bank g Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247761 9/15/2015 COMPLETE OFFICE, 8/17/2015 1251574-0 $2.32 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 7/28/2015 C1242595-0 $-1.84 PW-RETURN OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/25/2015 1254673-0 $9.01 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/25/2015 1254829-0 $0.81 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 7/28/2015 C1243423-0 $-1.29 PW-RETURNED OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/6/2015 1248143-0 $19.94 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/6/2015 1248256-0 $0.90 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/7/2015 1248807-0 $6.84 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/13/2015 1249814-1 $1.10 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/11/2015 1249814-0 $7.55 PW-OFFICE SUPPLIES 247641 8/31/2015 OFFICE DEPOT, 7/10/2015 779730737001 $13.70 PD-OFFICE SUPPLIES 247641 8/31/2015 OFFICE DEPOT, 7/29/2015 783511910001 $44.36 PD-OFFICE SUPPLIES 247641 8/31/2015 OFFICE DEPOT, 7/29/2015 783512024001 $12.39 PD-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/26/2015 1255506-0 $55.19 CD-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/6/2015 1248367-0 $115.85 PD-OFFICE SUPPLIES 247873 9/15/2015 STAPLES BUSINESS ADVANTFS/31/2015 8035826488 $164.52 PD-OFFICE SUPPLIES 247641 8/31/2015 OFFICE DEPOT, 7/6/2015 778991393001 $89.21 PD-OFFICE SUPPLIES 247641 8/31/2015 OFFICE DEPOT, 8/10/2015 785588609001 $113.33 PD-OFFICE SUPPLIES 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $24.93 PWST-DRAFTING SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/6/2015 1248277-0 $676.99 CD-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/12/2015 \1249960-0 $53.74 CD-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/19/2015 C1210220-0 $-13.76 CD-RETURN OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/11/2015 1249593-0 $192.32 CD-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/12/2015 1249593-1 $13.47 CD-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/21/2015 1253933-0 $308.17 CD-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 7/28/2015 C1243423-0 $-1.29 PW-RETURNED OFFICE SUPPLIES 212 Key Bank Page 31 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247761 9/15/2015 COMPLETE OFFICE, 8/6/2015 1248256-0 $0.90 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/11/2015 1249814-0 $27.15 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 7/28/2015 C1242595-0 $-1.84 PW-RETURN OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/6/2015 1248143-0 $19.94 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/27/2015 1256142-0 $10.46 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/4/2015 1247295-0 $17.07 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/14/2015 1251400-0 $3.68 PVV-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/25/2015 1254829-0 $0.81 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/7/2015 1248807-0 $6.84 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/12/2015 C1249814-0 $-9.08 PVV-RETURN OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/13/2015 1249814-1 $1.10 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/17/2015 1251574-0 $10.10 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/25/2015 1254673-0 $9.01 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/28/2015 1256311-0 $15.38 PVV-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/26/2015 1252273-1 $13.20 HR-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/18/2015 1252273-0 $28.85 HR-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/19/2015 C1252273-0 $-21.96 HR-RETURNED ITEM 247761 9/15/2015 COMPLETE OFFICE, 8/28/2015 1256311-0 $11.52 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/4/2015 1247295-0 $12.79 PVV-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/7/2015 1248807-0 $5.14 PVV-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/12/2015 C1249814-0 $-0.97 PW-RETURN OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/13/2015 1249814-1 $0.82 PVV-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/17/2015 1251574-0 $1.75 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/25/2015 1254673-0 $6.75 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/25/2015 1254829-0 $0.61 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 7/28/2015 C1242595-0 $-1.36 PW-RETURN OFFICE SUPPLIES 213 Key Bank Page 32 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247761 9/15/2015 COMPLETE OFFICE, 7/28/2015 C1243423-0 $-0.97 PVINRETURNED OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/6/2015 1248256-0 $0.67 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/14/2015 1251400-0 $2.76 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/6/2015 1248143-0 $14.96 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/11/2015 1249814-0 $5.67 PVV-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/13/2015 1250950-0 $155.44 PD-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/26/2015 1255215-0 $65.76 PD-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/14/2015 1250950-1 $24.84 PD-OFFICE SUPPLIES 247641 8/31/2015 OFFICE DEPOT, 8/10/2015 785588609001 $44.72 PD-OFFICE SUPPLIES 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $65.69 PARKS-SONY ICD TO USE TO RECOR. 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $89.80 PKM-MAINT SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/12/2015 C1249814-0 $-0.98 PVV-RETURN OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/13/2015 1249814-1 $0.82 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/17/2015 1251574-0 $1.74 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 7/28/2015 C1242595-0 $-1.38 PW-RETURN OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/7/2015 1248807-0 $5.13 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/11/2015 1249814-0 $5.67 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/6/2015 1248256-0 $0.67 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/25/2015 1254829-0 $0.61 PVV-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/28/2015 1256311-0 $11.54 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/4/2015 1247295-0 $12.80 PVV-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/14/2015 1251400-0 $2.76 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/25/2015 1254673-0 $6.75 PVV-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 7/28/2015 C1243423-0 $-0.97 PVV-RETURNED OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/6/2015 1248143-0 $14.96 PW-OFFICE SUPPLIES 247800 9/15/2015 JOHNSON-COX COMPANY, 8/19/2015 00065665 $306.60 PARKS-ENVELOPES 214 Key Bank Page 33 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $7.98 PARKS-USB CARD 247761 9/15/2015 COMPLETE OFFICE, 8/27/2015 1254062-0 $130.26 MC-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/10/2015 1249301-0 $216.63 MC-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/17/2015 1251679-0 $22.51 MC-OFFICE SUPPLIES 247873 9/15/2015 STAPLES BUSINESSADVANTFB/31/2015 8035826488 $53.05 PD-OFFICE SUPPLIES 247873 9/15/2015 STAPLES BUSINESS ADVANTT8/31/2015 8035826488 $13.14 PD-OFFICE SUPPLIES 247641 8/31/2015 OFFICE DEPOT, 7/10/2015 779730737001 $41.72 PD-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/5/2015 1247345-0 $14.16 FI-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/12/2015 1250084-0 $63.87 FI-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/26/2015 1255393-0 $54.19 MO-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 7/28/2015 C1242595-0 $-0.46 PW-RETURN OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 7/28/2015 C1243423-0 $-0.32 PW-RETURNED OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/6/2015 1248143-0 $4.99 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/14/2015 1251400-0 $0.92 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/28/2015 1256311-0 $36.24 PVV-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/4/2015 1247295-0 $4.27 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/25/2015 1254673-0 $2.25 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/25/2015 1254829-0 $0.20 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/7/2015 1248807-0 $1.71 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/12/2015 C1249814-0 $-0.33 PW-RETURN OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/13/2015 1249814-1 $0.27 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/11/2015 1249814-0 $1.89 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/17/2015 1251574-0 $0.58 PVV-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/6/2015 1248256-0 $0.23 PW-OFFICE SUPPLIES OPERATING RENTALS/LEASES $13,247.91 247520 8/31/2015 BACM 2004-1 320TH ST.S.LLC8/11/2015 CFVV#81115 $2,076.00 IT-2015 WIFI SITE LEASE AG15-1 215 Key Bank Page 34 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247693 8/31/2015 THE HUMANE SOCIETY FOR,7/31/2015 IVC0001501 $6,975.33 PD-JULY DROP-OFF FEES 247799 9/15/2015 IRON MOUNTAIN INFORMATIC8/31/2015 LUN2734 $1,850.84 HRCK-STORAGE 247591 8/31/2015 IRON MOUNTAIN INFORMATIC7/31/2015 LSM7206 $2,345.74 HRCK-STORAGE SVC OTHER DEPT-CLAIMS GLIPL $47.89 247890 9/15/2015 WA CITIES INSURANCE AUTH6/1/2015 WCIA 2015 $47.89 LAW-RM REIMB DED NEW CINGULAR; OTHER MISC REVENUE $1,430.72 271990 9/11/2015 WA STATE REVENUE DEPART9/11/2015 601-223-5385 $5,210.57 FI-08115 REMIT SALES TAX FWCC 271990 9/11/2015 WA STATE REVENUE DEPART9/11/2015 601-223-5385 $-4,201.91 FI-08/15 REMIT SALES TAX 271990 9/11/2015 WA STATE REVENUE DEPART9/11/2015 601-223-5385 $422.07 FI-07/15 REMIT SALES TAX 271990 9/11/2015 WA STATE REVENUE DEPART9/11/2015 601-223-5385 $-0.01 FI-08/15 REMIT EXC TAX(ROUND! OTHER MISCELLANEOUS REVENUE $440.57 271990 9/11/2015 WA STATE REVENUE DEPART9/11/2015 601-223-5385 $440.57 FI-08/15 REMIT SALES TAX DBC OTHER OPERATING SUPPLIES $24,367.79 247556 8/31/2015 CUMMINS NORTHWEST, 8/10/2015 018-70801 $216.94 CHB-KEY-SPARE 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $2,640.00 PKM-DOGGIE WASTE BAGS 247519 8/31/2015 AUTOMATED GATES AND, 7/31/2015 208033 $91.74 PW/PKM-MEGA CODE 1 BUTTON TX 247819 9/15/2015 LOWE'S HIW INC, 9/9/2015 AUGUST 2015 $19.93 PKM-SIGNS 247725 8/31/2015 XTREME GRAPHICS, 8/7/2015 15-1183 $87.04 PKM-PARK RULE SIGNS AG10-101- 247592 8/31/2015 JGM TECHNICAL SERVICES IN3/6/2015 1764 $244.19 PKDBC-INSTALL&REMO.OUTLET 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $134.39 SWM-DIGITAL CAMERA 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $159.73 SWM-CIRCUIT BRAKER 247519 8/31/2015 AUTOMATED GATES AND, 7/31/2015 208033 $91.74 PW/PKM-MEGA CODE 1 BUTTON TX 247581 8/31/2015 GRAINGER INC, 8/7/2015 9811568758 $81.05 SWM-EAR MUFFS FOR JOHN GIGER 247569 8/31/2015 EXCEL SUPPLY COMPANY,IN18/5/2015 75774 $132.79 SWM-HEARING/HAND PROTECTION 247764 9/15/2015 COSTCO/HSBC BUSINESS SO9/9/2015 AUGUST 2015 $224.27 SWM-POST CARDS 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $98.29 PARKS-CAMP SUPPLIES 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $3.09 PARKS-CAMP LUNCH 728604 9/312015 US BANK, 8/25/2015 AUGUST 2015 $106.38 PARKS-CAMP SUPPLIES 216 Key Bank Page 35 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $2,230.80 PARKS-CAMP FIELD TRIP 247780 9/15/2015 FIRST STUDENT,INC, 9/4/2015 229-C-063941 $1,379.00 PRCS-BUS SVC-CAMP ACTIVITIES A 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $3.00 PARKS-PARKING FOR FIELD TRIP 247648 8/31/2015 PETTY CASH-FWCC, 8/24/2015 FWCC-08/24/15 $15.75 PARKS-WOODLAND PARK ZOO PARKIN 247648 8/31/2015 PETTY CASH-FWCC, 8/24/2015 FWCC-08/24/15 $20.00 PARKS-PARKING FOR WILD WAVES S 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $44.00 PARKS-TEEN FIELD TRIP 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $584.00 PARKS-CAMP FIELD TRIP 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $120.00 PARKS-CAMP FIELDTRIP 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $64.16 PARKS-CAMP SUPPLIES 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 I $-73.96 PARKS-RETURN BATTERIES 247780 9/15/2015 FIRST STUDENT,INC, 8/19/2015 229-C-063937 $4,886.00 PRCS-BUS SVC-CAMP ACTIVITIES A 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $149.50 PARKS-CAMP FIELD TRIP 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $68.40 PARKS-CAMP SUPPLIES 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $69.04 PARKS-PRINCESS PARTY 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $122.67 PARKS-CAMP SUPPLIES 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $47.85 PARKS-REPLACEMENT BATTERIES 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $22.33 PARKS-CAMP SUPPLIES 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $114.92 PARKS-SPECIAL OLYMPICS MEDALS 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $975.50 PARKS-PLAY ROYALTIES&SCRIPTS 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $30.49 PARKS-BBQ SUP.PROPANE.MOVIE 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $139.10 PARKS-CULTURES&CRAFTS SUPPLI 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $27.00 PARKS-MOVIE 247700 8/31/2015 UNITED GROCERS CASH&C/8/14/2015 179506 $44.71 PARKS-SPECIAL OLYMPICS SUPPLIE 247648 8/31/2015 PETTY CASH-FWCC, 8/24/2015 FWCC-08/24/15 $6.56 PARKS-JO-ANN FOR SPECIAL OLYMP 247648 8/31/2015 PETTY CASH-FWCC, 8/24/2015 FWCC-08/24/15 $34.97 PARKS-MICHAEL'S FOR CULTURES& 247698 8/31/2015 TURNER,ELIZABETH 8/25/2015 TURNER 2015 $82.13 PARKS-UPS STORE FOR END OF Y 217 Key Bank Page 36 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247648 8/31/2015 PETTY CASH-FWCC, 8/24/2015 FWCC-08/24/15 $16.43 PARKS-TUMBLERS FOR SPECIAL OLY 247648 8/31/2015 PETTY CASH-FWCC, 8/24/2015 FWCC-08/24/15 $28.11 PARKS-WALMART FOR CULTURES&C 247648 8/31/2015 PETTY CASH-FWCC, 8/24/2015 FWCC-08/24/15 $5.56 PARKS-WALMART FOR CULTURES&C 247648 8/31/2015 PETTY CASH-FWCC, 8/24/2015 FWCC-08/24/15 $6.56 PARKS-JO-ANN FOR SPECIAL OLYMP 247648 8/31/2015 PETTY CASH-FWCC, 8/24/2015 FWCC-08/24/15 $51.26 PARKS-MICHAEL'S CULTURES&CRA 247648 8/31/2015 PETTY CASH-FWCC, 8/24/2015 FWCC-08/24/15 $6.57 PARKS-DOLLAR TREE DECORATIONS 247519 8/31/2015 AUTOMATED GATES AND, 7/31/2015 208033 $91.74 PW/PKM-MEGA CODE 1 BUTTON TX 247522 8/31/2015 BAYSIDE EMBROIDERY, 3/10/2015 1001897 $633.28 PWST-UNIFORMS 247819 9/15/2015 LOWE'S HIW INC, 9/9/2015 AUGUST 2015 $20.77 PWST-MASKS/SWIVLES FOR BASKETS 247794 9/15/2015 HOME DEPOT-DEPT 32-250078/9/2015 AUGUST 2015 $16.39 PWST-CORDS FOR CONTAINER LIGHT 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $61.30 CC-CFW LOGO BANNER FOR EVENTS 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $52.19 PARKS-SPLASH CAFE POS SYSTEM 247610 8/31/2015 LEGEND DATA SYSTEMS INC.7/23/2015 107246 $589.45 PD-BADGE HOLDERS 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $38.31 SWM-BOOTS FOR SMITH 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $52.10 SWR-WORMS 247819 9/15/2015 LOWE'S HIW INC, 9/9/2015 AUGUST 2015 $31.18 PWST-BAGS FOR VADIS 247669 8/31/2015 SAVE OUR FISH CHAPTER,PS3/24/2015 SAVE OUR FISH $483.00 PARKS-HOOKED ON FISHING 247709 8/31/2015 VILMASIGNS, 8/18/2015 1255 $76.65 PARKS-BANNER 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $114.18 CD-GRAFFITI SUPPLIES 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $41.41 CD-GRAFFITI SUPPLIES 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $313.13 CD-CAMERAS&MEMORY STICKS 247746 9/15/2015 BROWNELLS INC, 8/20/2015 11563681.00 $67.71 PD-GUN SUPPLIES 247843 9/15/2015 PETTY CASH-POLICE DEPT, 9/3/2015 PD-PETTY CASH $30.66 PD-COMBINATION LOCK FOR- 247558 8/31/2015 DOOLEY ENTERPRISES INC, 8/7/2015 51694 $3,383.50 PD-GUN SUPPLIES 500195 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $188.81 PD-ROBOT BATTERIES 500195 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $86.02 PD-REPAIR PARTS FOR FIREARMS 218 Key Bank Page 37 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247594 8/31/2015 JONES,WARREN CASEY 8/10/2015 JONES 2015 $131.35 PD-REIMB CHECK TABLET/IPHONE C 247764 9/15/2015 COSTCO/HSBC BUSINESS SO9/9/2015 AUGUST 2015 $456.89 PD-SUPPLIES 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $175.15 PKM-RAG TAPES 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $29.50 PARKS-CARDS/UNIFORMS/EQUIP REP 247761 9/15/2015 ,COMPLETE OFFICE, 8/28/2015 1256311-0 $19.23 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/4/2015 1247295-0 $21.33 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/6/2015 1248143-0 $66.74 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/11/2015 1249814-0 $9.44 PVV-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/7/2015 1248807-0 $18.22 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/12/2015 C1249814-0 $-1.63 PW-RETURN OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/25/2015 1254673-0 $36.98 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/25/2015 1254829-0 $60.06 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/17/2015 1251574-0 $2.91 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 7/28/2015 C1243423-0 $-1.61 PW-RETURNED OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/6/2015 1248256-0 $1.12 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/13/2015 1249814-1 $1.37 PVV-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 7/28/2015 C1242595-0 $-2.30 PW-RETURN OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/14/2015 1251400-0 $4.60 PW-OFFICE SUPPLIES 247761 9/15/2015 COMPLETE OFFICE, 8/26/2015 1255246-0 $774.28 PD-OFFICE SUPPLIES 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $32.50 CC-PANEL LUNCHES FOR AN INTER 247555 8/31/2015 COURTNEY,STEPHANIE 6/12/2014 COURTNEY 2014 $50.47 CK-DEPARTING EMPLOYEE RECEPTIO 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $262.87 PARKS-WOODEN NICKELS 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $105.95 PARKS-BIGGEST MOVER PRIZES 247677 8/31/2015 SHELTON,KIMBERLY 8/21/2015 SHELTON 2015 $17.43 PARKS-CROCK POT FOR MEMBER 247764 9/15/2015 COSTCO/HSBC BUSINESS SO9/9/2015 AUGUST 2015 $25.34 PARKS-GLOVES/CAFE RESALE 247648 8/31/2015 PETTY CASH-FWCC, 8/24/2015 FWCC-08/24/15 $43.84 PARKS-JESSI'S BILLIARDS TRIANG 219 Key Bank Page 38 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total OTHER TRAVEL EXPENSE $50.00 247757 9/15/2015 CITY OF FEDERAL WAY, 9/14/2015 CK#1184 $50.00 CD-IAAP SUMMIT 2015 PIETY PARKING/TOLLS $68.00 247673 8/31/2015 SCHOLL,ANNETTE 8/26/2015 SCHOLL 2015 $12.00 PD-REIMB PARKING 247751 9/15/2015 CASTRO,HEATHER 8/25/2015 CASTRO 2015 $28.00 PD-PARKING REIMB 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $12.00 MO-PARKING FEE HARBORVIEW,BEL 247856 9/15/2015 ROY,MICHELLE 8/25/2015 ROY 2015 $16.00 PD-REIMB PARKING • PD-CLAIMS AUTO $5,534.44 247729 9/15/2015 ABT TOWING OF FEDERAL W/8/18/2015 13130 $196.01 LAW-RM-PD6093 VS.TREE;RM-PD; 247551 8/31/2015 COMPLETE COLLISION CENTS/12/2015 20026 $1,699.44 LAW-RM-PD 6233 PIT;RM-PD;RSK 247681 8/31/2015 SPARKS CAR CARE, 8/19/2015 38384 $3,638.99 LAW-RM-PD 6274 VS.CINDER BLK; PD-CLAIMS GLJPL $7,885.77 247890 9/15/2015 WA CITIES INSURANCEAUTH6/1/2015 WCIA2015 $391.62 LAW-RM REIMB DED DE LATORRE;8 247890 9/15/2015 WA CITIES INSURANCEAUTH6/1/2015 WCIA 2015 $185.00 LAW-REIM DED MARINOFF;8/13/15 247890 9/15/2015 WA CITIES INSURANCEAUTH6/1/2015 WCIA2015 $551.00 LAW-RM REIMB DED MINOR WILLIAM 247890 9/15/2015 WA CITIES INSURANCEAUTH6/1/2015 WCIA 2015 $1,027.75 LAW-RM REIMB DED SAVARE;8/20/ 247890 9/15/2015 WA CITIES INSURANCEAUTH6/1/2015 WCIA 2015 $5,040.40 LAW-RM REIMB DED SAVARE;8/7/1 247627 8/31/2015 MILLS MEYERS SWARTLING F7/31/2015 5321-008M $690.00 LAW-RM-PD REIMB DED GLIMBERG V PER DIEM MEALS $2,070.00 247896 9/15/2015 WALSH,KELLY 9/10/2015 WALSH 2015 $95.00 LAW-ADV TRAV WSAMA 247859 9/15/2015 SCHMIDT,DAVID 9/10/2015 SCHMIDT 2015 $115.00 PARKS-ADV TRV MYSTERY OVERNIGH 247757 9/15/2015 CITY OF FEDERAL WAY, 9/14/2015 CK#1183 $175.00 PD=CALEA CONF.NELSON 247757 9/15/2015 CITY OF FEDERAL WAY, 9/14/2015 CK#1182 $175.00 PD-CALEA CONF.JACKSON 247757 9/15/2015 CITY OF FEDERAL WAY, 9/14/2015 CK#1180 $170.00 PD-WSSO TRAINING SUMMIT 247679 8/31/2015 SO,SUN 8/27/2015 SO 2015 $50.00 HR-ADV TRAV CIVIL SVC CONF 247504 8/27/2015 YVONNE,THERESA 8/27/2015 YVONNE 2015 $260.00 PACC-ADV TRAY.MEALS/MILEAGE 247837 9/15/2015 ORTHMANN,MARK 9/10/2015 ORTHMANN 2015 $80.00 LAW-ADV TRAV FALL WSAMA 247525 8/31/2015 BRANCO,CHAD 8/17/2015 BRANCO 2015 $125.00 PD-ADV TRA.MOTOR TRAIN 220 Key Bank Page 39 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247619 8/31/2015 MARTIN,FRANKA 8/17/2015 MARTIN 2015 $125.00 PD-ADV TRA.MOTOR TRAIN 247653 8/31/2015 PON,KEITH 8/17/2015 PON 2015 $125.00 PD-ADV TRA.MOTOR TRAIN 247674 8/31/2015 SCHWAN,KURT 8/17/2015 SCHWAN 2015 $125.00 PD-ADV TRA.MOTOR TRAIN 247609 8/31/2015 LEFEBVRE,JAMIE 8/17/2015 LEFEBVRE 2015 $125.00 PD-ADV TRA.MOTOR TRAIN 247757 9/15/2015 CITY OF FEDERAL WAY, 9/14/2015 CK#1184 $325.00 CD-IAAP SUMMIT 2015 PIETY PLAN CHECKING FEES $20.00 247742 9/15/2015 BOYER ELECTRIC, 8/19/2015 15-103425 $20.00 CD-DUPLICATE PERMIT APP PLUMBING PERMITS $211.00 247822 9/15/2015 MAKSIMCHUK,PAUL 8/19/2015 15-103330 $211.00 CD-PLUM FIXT SINGLE FAM BUILD POLICE SERVICES-INTGOVT $356,384.50 247861 9/15/2015 SCORE, 9/1/2015 1476 $356,384.50 PD-08/15 SCORE PRISONER LODGIN POSTAGE/DELIVERY SERVICES $1,470.41 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $166.85 CD-PASSPORT MAILINGS 247886 9/15/2015 UNITED PARCEL SERVICE, 8/22/2015 0000F6588V345 $38.28 PD-DOCUMENT DELIVERY SERVICE 247701 8/31/2015 UNITED PARCEL SERVICE, 8/15/2015 0000F6588V335 $18.67 PD-DOCUMENT DELIVERY SERVICE 500195 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $12.65 PD-SHIPPING FOR RETURN ITEM 247701 8/31/2015 UNITED PARCEL SERVICE, 8/15/2015 0000F80F48335 $1.39 IT-DOCUMENT DELIVERY SERVICE 247651 8/31/2015 PITNEY BOWES PRESORT SV8/1/2015 4349592 $732.88 FI-POSTAGE 247651 8/31/2015 PITNEY BOWES PRESORT SV8/1/2015 4349592 $499.69 FI-POSTAGE PRESCRIPTION SERVICES-CLAIMS $53,983.24 25923 9/4/2015 GROUP HEALTH, 9/4/2015 SF00025923 $1,221.40 FI-08/25-08/31/15 GH COOPERATI 25924 9/4/2015 GROUP HEALTH, 9/4/2015 SF00025924 $11,460.02 FI-08/25-08/31/15 GROUP HEALTH 25868 8/28/2015 GROUP HEALTH, 8/27/2015 SF00025868 $6,620.58 FI-GHO 08/18-08/24/15 25867 8/28/2015 GROUP HEALTH, 8/28/2015 SF00025867 $1,273.15 FI-GHC 08/18-08/24/15 25977 9/11/2015 GROUP HEALTH, 9/10/2015 SF00025977 $18,236.79 FI-09/01-09/07/15 OPTIONS 25810 8/21/2015 GROUP HEALTH, 8/20/2015 SF00025810 $-26.85 FI-GH HMO SELF FUND 08/11-08/1 25811 8/21/2015 GROUP HEALTH, 8/20/2015 SF00025811 $15,441.10 FI-GH OPTIONS 08/11-08/17/15 25976 9/11/2015 GROUP HEALTH, 9/10/2015 SF00025976 $-242.95 FI-09/01-09/07/15 COOPERATIVE PRINTING/PHOTO SERVICES $18,372.35 221 Key Bank Page 40 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247764 9/15/2015 COSTCO/HSBC BUSINESS SO9/9/2015 AUGUST 2015 $444.71 SWM-HOSEHOLD PREVENTION BROCH 247579 8/31/2015 GALAXY AD PROMOTIONS, 8/19/2015 1330 $34.51 MC-CALENDARS 247800 9/15/2015 JOHNSON-COX COMPANY, 8/25/2015 00065704 $640.58 FI-BUSINESS LICENSE FORMS 247829 9/15/2015 NEXSITE ONLINE SOLUTIONS8/4/2015 50220 $11,645.33 PARKS-PRINTING SERVICES FOR FA 247784 9/15/2015 GOS PRINTING CORPORATIO8/26/2015 84654 $241.12 PD-PRINTING SERVICES 247580 8/31/2015 GOS PRINTING CORPORATIO8/3/2015 84568 $147.50 PD-PRINTING SERVICES 247580 8/31/2015 GOS PRINTING CORPORATIO8/17/2015 84610 $1,662.51 PD-PRINTING SERVICES 247750 9/15/2015 CASCADE PRINTING DIRECT 6/19/2015 13532 $240.90 PARKS-GUEST WAIVERS 247765 9/15/2015 D J TROPHY, 8/11/2015 241550 $12.00 PARKS-NAMES PLATE 247800 9/15/2015 JOHNSON-COX COMPANY, 8/21/2015 00065673 $793.88 HR-ENVELOPES 247800 9/15/2015 JOHNSON-COX COMPANY, 8/21/2015 00065674 $1,105.95 HR-ENVELOPES 247656 8/31/2015 PRINTERY COMMUNICATION:7/29/2015 150809 $353.77 HR-BUSINESS CARDS 247656 8/31/2015 PRINTERY COMMUNICATION:7/29/2015 150838 $355.56 HR-BUSINESS CARDS 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $95.00 HR-SETUP FEE FOR CITY SHIRTS 247593 8/31/2015 JOHNSON-COX COMPANY, 7/31/2015 00065606 $558.45 HR-ENVELOPES 247833 9/15/2015 OFFICE DEPOT, 8/25/2015 1832611651 $90.27 SWM-LAMIN SCHOOL RECY POSTERS 247833 9/15/2015 OFFICE DEPOT, 8/25/2015 1832769682 $-49.69 SWM-RETURN ITEMS PROFESSIONAL SERVICES $576,554.42 247728 9/15/2015 ABELLA,C.ANGELO 8/27/2015 08/27/15 $100.00 MC-INTERPRETER SVC 247827 9/15/2015 MONIES DE OCA RICKS,MAR9/1/2015 09/01/15 $110.00 MC-INTERPRETER SVC 247798 9/15/2015 INTERCOM LANGUAGE SVCS9/3/2015 15-216 $1,558.75 MC-INTERPRETER SVC 247590 8/31/2015 INTERCOM LANGUAGE SVCS7/31/2015 15-170 $3,577.50 MC-INTERPRETER SVC 247597 8/31/2015 KIM,CHULJOON 8/11/2015 08/11/15 $100.00 MC-INTERPRETER SVC 247576 8/31/2015 FULLER,MICHELLE M 8/11/2015 08/11/15 $162.50 MC-INTERPRETER SVC 247597 8/31/2015 KIM,CHUL JOON 8/25/2015 08/25/15 $100.00 MC-INTERPRETER SVC 247557 8/31/2015 DODD,ESCOLASTICA ROSA 8/24/2015 08/24/15 $110.00 MC-INTERPRETER SVC 222 Key Bank Page 41 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247601 8/31/2015 KOINANGE,JANE 8/24/2015 08/24/15 $100.00 MC-INTERPRETER SVC 247628 8/31/2015 MONTES DE OCA RICKS,MAR8/11/2015 08/11/15 $137.50 MC-INTERPRETER SVC 247668 8/31/2015 SAFAROVA-DOWNEY,ALM I RA8/20/2015 08/20/15 $110.00 MC-INTERPRETER SVC 247597 8/31/2015 KIM,CHUL JOON 8/24/2015 08/24/15 $100.00 MC-INTERPRETER SVC 247628 8/31/2015 MONTES DE OCA RICKS,MARE/24/2015 08/24/15 $220.00 MC-INTERPRETER SVC 247505 8/31/2015 ABELLA,C.ANGELO 8/13/2015 08/13/15 $350.00 MC-INTERPRETER SVC 247715 8/31/2015 WAI,DOREEN 8/24/2015 08/24/15 $100.00 MC-INTERPRETER SVC 247668 8/31/2015 SAFAROVA-DOWNEY,ALMIRA8/24/2015 08/24/15 $110.00 MC-INTERPRETER SVC 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $383.15 MC-LANGUAGE LINE SVC 247628 8/31/2015 MONTES DE OCA RICKS,MARE/20/2015 08/20/15 $220.00 MC-INTERPRETER SVC 247590 8/31/2015 INTERCOM LANGUAGE SVCS$/20/2015 15-195 $2,272.50 MC-INTERPRETER SVC 247668 8/31/2015 SAFAROVA-DOWNEY,ALMIRA8/11/2015 08/11/15 $110.00 MC-INTERPRETER SVC 247505 8/31/2015 ABELLA,C.ANGELO 8/19/2015 08/19/15 $350.00 MC-INTERPRETER SVC 247557 8/31/2015 DODD,ESCOLASTICA ROSA 8/20/2015 08/20/15 $137.50 MC-INTERPRETER SVC 247564 8/31/2015 EGAL,SAFIA 8/24/2015 08/24/15 $100.00 MC-INTERPRETER SVC 247612 8/31/2015 LIM,VANNARAS 8/24/2015 08/24/15 $110.00 MC-INTERPRETER SVCS 247557 8/31/2015 DODD,ESCOLASTICA ROSA 8/25/2015 08/25/15 $123.75 MC-INTERPRETER SVC 247557 8/31/2015 DODD,ESCOLASTICA ROSA 8/11/2015 08/11/15 $151.25 MC-INTERPRETER SVC 247597 8/31/2015 KIM,CHULJOON 8/20/2015 08/20/15 $100.00 MC-INTERPRETER SVC 247770 9/15/2015 DODD,ESCOLASTICA ROSA 9/1/2015 09/01/15 $110.00 MC-INTERPRETER SVC 247857 9/15/2015 SAFAROVA-DOWNEY,ALMIRA9/8/2015 09/08/15 $110.00 MC-INTERPRETER SVC 247770 9/15/2015 DODD,ESCOLASTICA ROSA 9/8/2015 09/08/15 $110.00 MC-INTERPRETER SVC 247697 8/31/2015 TRINH,JAMES 8/11/2015 08/11/15 $110.00 MC-INTERPRETER SVC 500195 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $166.26 PD-EMERGENCY EUTHANASIA 247672 8/31/2015 SCHMITT GRAPHICS AND DE58/10/2015 1628 $134.00 PARKS-LAMINATED ELEC BOX 247546 8/31/2015 CODE PUBLISHING COMPANY8/19/2015 50675 $574.88 HRCK-CODIFICATION SERVICES 223 Key Bank Page 42 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247642 8/31/2015 OLBRECHTS&ASSOCIATES,B/21/2015 APRIL-JULY 2015 $1,278.00 HRCK-HEARING EXAMINER SVC AG14 247630 8/31/2015 MT VIEW LOCATING SERVICE8/3/2015 22590B $240.00 SWM-PRIVATE LOCATING 247804 9/15/2015 KING COUNTY FINANCE DIVIS5/10/2015 64242_B $1,470.00 SWM-LAB ANALYSIS STEEL LAKE 247588 8/31/2015 INSLEE,BEST,DOEZIER, 8/7/2015 364211 $10,028.45 PWST-HOV PH V LEGAL SVC AG14-1 247899 9/15/2015 WILGAM TRANSLATION SERV8/19/2015 08/18/15 $400.00 LAW-INTERPRETER SVC 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $3,725.00 HR-WELLNESS GIFT CARDS 247790 9/15/2015 HEALTHCARE ACTUARIESLLC9/1/2015 2015094 $12,000.00 HR-HEALTHCARE ACTUARY AG 15-142 247509 8/31/2015 ADURO,INC, 7/1/2015 5934 $1,461.00 HR-WELLNESS PROG.SVC AG12-128 247659 8/31/2015 PUBLIC HEALTH-SEATTLE AI8/13/2015 64088 $55,250.00 MO-FEDERAL WAY PUBLIC HEALTH C 247900 9/15/2015 WSSUA-WA STATE SOFTBALL9/1/2015 304 $2,244.00 PRCS-SOFTBALL OFFICIALS AG13-0 247869 9/15/2015 SKCSRA-SOCCER REFEREES9/1/2015 409 $2,024.00 PRCS-SOCCER REFEREESAG13-122^ 247598 8/31/2015 KING COUNTY BAR FOUNDAT7/9/2015 2ND QTR 2015 $750.00 CD-PRO BONO SERVICES AG15-098 247550 8/31/2015 COMMUNITIES IN SCHOOLS, 7/7/2015 2ND QTR 2015 $2,500.00 CD/CS-MENTORING PROGRAMAGIS-0 247570 8/31/2015 FEDERAL WAY BOYS&GIRLS8/4/2015 2ND QTR 2015 $3,750.00 CD/CS-EX3 TEEN CENTER AG15-134 247550 8/31/2015 COMMUNITIES IN SCHOOLS, 7/9/2015 2ND QTR 2015 $2,500.00 CD/CS-SCHOOL OUTREACH COORDINA 247732 9/15/2015 ALARM CENTERS/CUSTOM S18/20/2015 981423 $79.50 PKM-ALARM MONITORING/SERVICE 247732 9/15/2015 ALARM CENTERS/CUSTOM S18/20/2015 981422 $184.50 PKM-ALARM MONITORING/SERVICE 247732 9/15/2015 ALARM CENTERS/CUSTOM SE/3/20/2015 981421 $120.00 PKM-ALARM MONITORING/SERVICE 247649 8/31/2015 PIERCE COUNTY SECURITY 118/5/2015 296792 $300.00 PKM-PARK CLOSING/SECURITY AG11 247649 8/31/2015 PIERCE COUNTY SECURITY 118/5/2015 296734 $150.00 PKM-PARK CLOSING/SECURITY AGII 247649 8/31/2015 PIERCE COUNTY SECURITY 118/5/2015 296953 $150.00 PKM-PARK CLOSING/SECURITY AG11 247649 8/31/2015 PIERCE COUNTY SECURITY 118/5/2015 296938 $150.00 PKM-PARK CLOSING/SECURITY AGII 247649 8/31/2015 PIERCE COUNTY SECURITY 118/5/2015 297002 $150.00 PKM-PARK CLOSING/SECURITY AG11 247649 8/31/2015 PIERCE COUNTY SECURITY 118/5/2015 296836 $150.00 PKM-PARK CLOSING/SECURITY AG11 247649 8/31/2015 PIERCE COUNTY SECURITY 118/5/2015 296886 $300.00 PKM-PARK CLOSING/SECURITY AG11 247649 8/31/2015 PIERCE COUNTY SECURITY 118/5/2015 296887 $150.00 PKM-PARK CLOSING/SECURITY AG11 224 Key Bank Page 43 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247649 8/31/2015 PIERCE COUNTY SECURITY 118/5/2015 296936 $175.00 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8/31/2015 NORTHWEST LININGS&GEO-8/6/2015 0057082-IN $328.50 SWM-WATER QUALITY SUPPLIES 247702 8/31/2015 UNITED RENTALS(NORTH AM8/5/2015 130356278-001 $72.27 SWM-EQUIPMENT RENTAL 227 Key Bank Page 46 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247513 8/31/2015 ALLWEST UNDERGROUND INS/5/2012 49544 $138.12 SWM-PIPE PLUG REPAIR&MAINT SUPPLIES $16,538.66 247644 8/31/2015 O'REILLY AUTO PARTS, 7/30/2015 3710-455946 $39.35 PWST-CLEANING SUPPLIES 247654 8/31/2015 PRAXAIR DISTRIBUTION INC,8/5/2015 53393432 $84.31 PK/SWM/PWST-WELDING SUPPLIES 247787 9/15/2015 H D FOWLER COMPANY, 8/13/2015 14008294 $24.40 PWST-IRRIGATION REPAIR PARTS 247819 9/15/2015 LOWE'S HIW INC, 9/9/2015 AUGUST 2015 $16.56 PWST-MASKS/SWIVLES FOR BASKETS 247794 9/15/2015 HOME DEPOT-DEPT 32-250076/9/2015 AUGUST 2015 $33.33 PWST-CORDS FOR CONTAINER LIGHT 247819 9/15/2015 LOWE'S HIW INC, 9/9/2015 AUGUST 2015 $10.36 PW-PAINT FOR SIDEWALK MARKING 247819 9/15/2015 LOWE'S HIW INC, 9/9/2015 AUGUST 2015 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PKM-CLEANER 247836 9/15/2015 O'REILLY AUTO PARTS, 8/26/2015 3710-461852 $26.27 PKM-MAINT SUPPLIES 247847 9/15/2015 PRAXAIR DISTRIBUTION INC,8/20/2015 53486275 $27.79 PKM-0O2 230 Key Bank Page 49 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total REPAIR PARTS $3,228.03 247843 9/15/2015 PETTY CASH-POLICE DEPT, 9/3/2015 PD-PETTY CASH $76.73 PD-PURCHASE OF CRT TRAILER— 500195 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $10.94 PD-VEHICLE FUSES 500195 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $35.97 PD-VEHICLE KEYS 500195 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $87.08 PD-CAR FRESHNER 247692 8/31/2015 THE FAB SHOP LLC, 8/10/2015 22870 $654.55 FLT-EQUIP ADD ON 247709 8/31/2015 VILMA SIGNS, 8/17/2015 1254 $1,410.36 FLT-VEHICLE DECALS 247785 9/15/2015 GRAINGER INC, 8/24/2015 9824271903 $919.56 PARKS-FACILITY MAINT SUPPLIES 247648 8/31/2015 PETTY CASH-FWCC, 8/24/2015 FWCC-08/24/15 $32.84 PARKS-AQUA QUIP-POOL NET REPAIRS AND MAINTENANCE $121,450.87 247841 9/15/2015 PETERSEN BROTHERS INC, 7/18/2015 1511101 $4,058.44 PWST-GUARDRAIL REPAIR 20 PL SW 247731 9/15/2015 AGRI SHOP INC, 8/17/2015 40331/1 $123.71 PWST-NEW RECOIL ROPE STARTER 247645 8/31/2015 OSAKA GARDEN SERVICE, 8/3/2015 36787 $26,675.12 PWST-ROW LANDSCAPING SVC AG14- 247552 8/31/2015 COPIERS NORTHWEST INC, 6/24/2015 INV1224376 $314.56 IT-06/15 COPIERS/PRINTERS MAIN 247552 8/31/2015 COPIERS NORTHWEST INC, 6/24/2015 INV1224377 $2.21 IT-06/15 COPIERS/PRINTERS MAIN 247762 9/15/2015 COPIERS NORTHWEST INC, 8/14/2015 INV1247893 $1,374.30 IT-08/15 COPIERS/PRINTERS MAIN 247518 8/31/2015 ARC IMAGING RESOURCES, 8/19/2015 A14819 $186.32 IT-OCE PLOTTER SYSTEM MAINT AG 247880 9/15/2015 TECNICOLFS CONSULTING, 8/19/2015 15-1208 $74.00 IT-GIS HP CH649A#761 MAINTENA 247880 9/15/2015 TECNICOLFS CONSULTING, 8/19/2015 15-1208 $14.15 Sales Tax 247880 9/15/2015 TECNICOLFS CONSULTING, 8/19/2015 15-1208 $75.00 IT-GIS HP C9518A#91 MAINTENAN 247706 8/31/2015 VADIS NORTHWEST, 7/31/2015 20569 $4,266.06 SWR/SWM-LITTER CONTROL PROG.A 247838 9/15/2015 OSAKA GARDEN SERVICE, 9/1/2015 36856 $119.82 PKM-LANDSCAPE MAINTENANCE 247838 9/15/2015 OSAKA GARDEN SERVICE, 9/1/2015 36857 $228.20 PKM-LANDSCAPE MAINTENANCE— 247824 9/15/2015 MCDONOUGH&SONS INC, 8/21/2015 202749 $3,131.70 PKM-PARKING LOT CLEANING AG13- 247630 8/31/2015 MT VIEW LOCATING SERVICE8/11/2015 22706B $160.00 PKM-LOCATING VOLTAGE POWER SVC 247696 8/31/2015 TOTAL LANDSCAPE CORP, 8/15/2015 63055 $3,750.03 PKM-LANDSCAPE MAINT.SVC.AG13 247538 8/31/2015 CERIUM NETWORKS INC, 7/31/2015 048182 $494.11 IT-AVAYA MAINT 231 Key Bank Page 50 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247762 9/15/2015 COPIERS NORTHWEST INC, 8/14/2015 INV1247893 $1,272.50 IT-08/15 COPIERS/PRINTERS MAIN 247552 8/31/2015 COPIERS NORTHWEST INC, 6/24/2015 INV1224376 $291.26 IT-06/15 COPIERS/PRINTERS MAIN 247552 8/31/2015 COPIERS NORTHWEST INC, 6/24/2015 INV1224377 $2.04 IT-06/15 COPIERS/PRINTERS MAIN 247838 9/15/2015 OSAKA GARDEN SERVICE, 9/1/2015 36856 $270.00 PKM-LANDSCAPE MAINTENANCE 247838 9/15/2015 OSAKA GARDEN SERVICE, 9/1/2015 36857 $514.21 PKM-LANDSCAPE MAINTENANCE- 247820 9/15/2015 MACDONALD MILLER SERVIC7/1/2015 PM048539 $6,461.05 PKM-ENERGY EFFICIENCY PROJECT 247552 8/31/2015 COPIERS NORTHWEST INC, 6/24/2015 INV1224377 $2.78 IT-06/15 COPIERS/PRINTERS MAIN 247762 9/15/2015 COPIERS NORTHWEST INC, 8/14/2015 INV1247893 $1,730.58 IT-08/15 COPIERS/PRINTERS MAIN 247552 8/31/2015 COPIERS NORTHWEST INC, 6/24/2015 INV1224376 $396.11 IT-06/15 COPIERS/PRINTERS MAIN 247587 8/31/2015 HYDROSEEDING AND, 7/14/2015 7076 $1,543.95 SWM-MEDIUM COMPOST BLOWN IN 728604 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $1,974.57 PARKS-LOBBY FURNITURE 247793 9/15/2015 HIS HANDS LAWN CARE&SEB/18/2015 4802 $3,285.00 FWCC-LANDSCAPE SERVICES AG15-0 247531 8/31/2015 CASCADE ENGINEERING SER7/27/2015 ML-15072710012 $122.35 PD-RADAR CALIBRATION 247762 9/15/2015 COPIERS NORTHWEST INC, 8/14/2015 INV1247893 $559.90 IT-08/15 COPIERS/PRINTERS MAIN 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $599.00 IT-REPAIR ZEBRA PRINTERS 247552 8/31/2015 COPIERS NORTHWEST INC, 6/24/2015 INV1224376 $128.15 IT-06/15 COPIERS/PRINTERS MAIN 247552 8/31/2015 COPIERS NORTHWEST INC, 6/24/2015 INV1224377 $0.90 IT-06/15 COPIERS/PRINTERS MAIN 247538 8/31/2015 CERIUM NETWORKS INC, 7/31/2015 048182 $494.11 IT-AVAYA MAI NT 247762 9/15/2015 COPIERS NORTHWEST INC, 8/14/2015 INV1247893 $50.90 IT-08/15 COPIERS/PRINTERS MAIN 247552 8/31/2015 COPIERS NORTHWEST INC, 6/24/2015 INV1224376 $11.65 IT-06/15 COPIERS/PRINTERS MAIN 247552 8/31/2015 COPIERS NORTHWEST INC, 6/24/2015 INV1224377 $0.08 IT-06/15 COPIERS/PRINTERS MAIN 247858 9/15/2015 SCARFF FORD, 8/25/2015 C63037 $487.32 PD-MJR SVC 247871 9/15/2015 SPARKS CAR CARE, 8/28/2015 38505 $995.92 PD-BREAK SVC 247871 9/15/2015 SPARKS CAR CARE, 9/1/2015 38525 $1,078.66 PD-OIL/STEERING/CLUTCH 247871 9/15/2015 SPARKS CAR CARE, 9/1/2015 38559 $40.57 PD-OIL CHANGE 247871 9/15/2015 SPARKS CAR CARE, 8/26/2015 38527 $34.99 PD-OIL CHANGE 232 Key Bank Page 51 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247792 9/15/2015 HINSHAWS MOTORCYCLE, 8/26/2015 96075683 $827.70 PD-BRAKE SVC BATTERY 247657 8/31/2015 PRO TOUCH AUTO INTERIOR 8/14/2015 27542 $164.25 PD-VEHICLE DETAIL 247681 8/31/2015 SPARKS CAR CARE, 8/14/2015 38425 $120.45 PD-ALIGNMENT/DIAG 247657 8/31/2015 PRO TOUCH AUTO INTERIOR 8/17/2015 27549 $164.25 PD-VEHICLE DETAIL 247681 8/31/2015 SPARKS CAR CARE, 8/19/2015 38463 $45.65 PD-OIL CHANGE 247681 8/31/2015 SPARKS CAR CARE, 8/20/2015 38478 $43.47 PD-OIL CHANGE 247671 8/31/2015 SCARFF FORD, 8/11/2015 C62537 $38.35 PD-OIL CHANGE 247657 8/31/2015 PRO TOUCH AUTO INTERIOR 8/12/2015 28597 $164.25 PD-VEHICLE DETAIL 247688 8/31/2015 TACOMA DODGE CHRYSLER,8/12/2015 6173467/1 $205.35 PD-ELEC 247510 8/31/2015 ADVANCED TRAFFIC PRODUCE/13/2015 0000013007 $1,089.53 PD-ELEC SVC 247687 8/31/2015 SYSTEMS FOR PUBLIC SAFE18/13/2015 27213 $47.33 PD-ELEC 247687 8/31/2015 SYSTEMS FOR PUBLIC SAFE18/13/2015 27277 $233.51 PD-ELEC 247681 8/31/2015 SPARKS CAR CARE, 8/19/2015 38438 $612.83 PD-OIL BRAKES BATTERY 247530 8/31/2015 CAR WASH ENTERPRISES, 8/25/2015 JUNE 2015 $85.00 PD-06/15 VEHICLE CLEANING SVC 247657 8/31/2015 PRO TOUCH AUTO INTERIOR 8/12/2015 28598 $164.25 PD-VEHICLE DETAIL 247657 8/31/2015 PRO TOUCH AUTO INTERIOR 8/18/2015 27568 $164.25 PD-VEHICLE DETAIL 247638 8/31/2015 NORTHWEST TOWING INC, 5/14/2015 407240 $239.53 PD-VEHICLE TOW SVC 247681 8/31/2015 SPARKS CAR CARE, 8/11/2015 38402 $14.24 PD-TIRES 247681 8/31/2015 SPARKS CAR CARE, 8/20/2015 38479 $48.74 PD-OIL CHANGE 247687 8/31/2015 SYSTEMS FOR PUBLIC SAFE18/13/2015 27299 $118.32 PD-ELEC 247687 8/31/2015 SYSTEMS FOR PUBLIC SAFE18/13/2015 27312 $47.33 PD-ELEC 247681 8/31/2015 SPARKS CAR CARE, 8/13/2015 38426 $89.75 PD-DIAG/WIPERS 247510 8/31/2015 ADVANCED TRAFFIC PRODUCE/18/2015 0000013026 $1,089.53 PD-ELEC 247657 8/31/2015 PRO TOUCH AUTO INTERIOR 8/19/2015 27576 $164.25 PD-VEHICLE DETAIL 247681 8/31/2015 SPARKS CAR CARE, 8/11/2015 38393 $489.33 PD-OIL/TRANSMISSION 247687 8/31/2015 SYSTEMS FOR PUBLIC SAFE18/13/2015 27268 $283.96 PD-ELEC SVC 233 Key Bank Page 52 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247657 8/31/2015 PRO TOUCH AUTO INTERIOR 8/14/2015 27543 $164.25 PD-VEHICLE DETAIL 247657 8/31/2015 PRO TOUCH AUTO INTERIOR 8/17/2015 27550 $164.25 PD-VEHICLE DETAIL 247681 8/31/2015 SPARKS CAR CARE, 8/17/2015 38440 $130.47 PD-OIL ELEC OTHER 247681 8/31/2015 SPARKS CAR CARE, 8/19/2015 38455 $58.94 PD-OILAND LIGHT BULB 247681 8/31/2015 SPARKS CAR CARE, 7/31/2015 38344 $40.58 PD-OIL 247681 8/31/2015 SPARKS CAR CARE, 8/4/2015 38350 $75.26 PD-ELEC 247690 8/31/2015 TAC-SOUTH BOUND HONDA, 7/28/2015 2089658 $792.40 PD-HEATING/COOLING 247681 8/31/2015 SPARKS CAR CARE, 8/6/2015 38369 $274.35 PD-OIUHEATING 247508 8/31/2015 ACTION COMMUNICATIONS IP8/7/2015 1508080 $121.55 PD-ELEC SVC 247657 8/31/2015 PRO TOUCH AUTO INTERIOR 8/10/2015 28588 $164.25 PD-VEHICLE DETAIL 247717 8/31/2015 WASHDUP,LLC, 7/31/2015 125 $826.72 PD-CAR WASH SERVICES 247560 8/31/2015 EAGLE TIRE&AUTOMOTIVE(7/31/2015 1-14523 $38.47 PD-OIL CHANGE 247681 8/31/2015 SPARKS CAR CARE, 8/5/2015 38359 $40.57 PD-OIL 247681 8/31/2015 SPARKS CAR CARE, 8/6/2015 38356 $259.97 PD-01L/ELEC/TIRES 247681 8/31/2015 SPARKS CAR CARE, 8/6/2015 38367 $43.47 PD-OIL 247681 8/31/2015 SPARKS CAR CARE, 7/31/2015 38293 $868.41 PD-OIUHEATING 247871 9/15/2015 SPARKS CAR CARE, 9/1/2015 38572 $40.57 PD-OIL CHANGE 247871 9/15/2015 SPARKS CAR CARE, 9/1/2015 38575 $21.90 PD-TIRE REPAIR 247871 9/15/2015 SPARKS CAR CARE, 9/1/2015 38576 $21.90 PD-TIRES 247771 9/15/2015 EAGLE TIRE&AUTOMOTIVE(8/22/2015 1-14852 $669.80 PD-BATTERY/MAJOR SVC 247850 9/15/2015 PRO-TOW MAPLE VALLEY, 8/24/2015 125640 $437.39 PD-VEHICLE TOW SVC 247694 8/31/2015 THE LARSON AUTOMOTIVE G7/2/2015 365275 $1,402.23 PD-ALTERNATOR/BATTERY 247871 9/15/2015 SPARKS CAR CARE, 8/31/2015 38548 $64.22 PD-OIL CHANGE/ELEC SVC 247871 9/15/2015 SPARKS CAR CARE, 9/1/2015 38465 $14.24 PD-TIRES 247687 8/31/2015 SYSTEMS FOR PUBLIC SAFE16/5/2015 26884 $70.99 PD-ELEC SVC 247871 9/15/2015 SPARKS CAR CARE, 8/26/2015 38526 $109.18 PD-HEATING/COOLING 234 Key Bank Page 53 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247871 9/15/2015 SPARKS CAR CARE, 8/27/2015 38540 $14.24 PD-TIRES 247871 9/15/2015 SPARKS CAR CARE, 9/1/2015 38571 $40.57 PD-OIL CHANGE 247858 9/15/2015 SCARFF FORD, 8/28/2015 C63394 $2,068.44 PD-MJR SVC/HEATING/COOLING 247871 9/15/2015 SPARKS CAR CARE, 9/1/2015 38557 $54.80 PD-OIL CHANGE 247871 9/15/2015 SPARKS CAR CARE, 9/1/2015 38567 $65.70 PD-DIAGNOSTIC 247848 9/15/2015 PRO TOUCH AUTO INTERIOR 8/24/2015 27598 $164.25 PD-VEHICLE CLEANING SVC 247871 9/15/2015 SPARKS CAR CARE, 8/24/2015 38503 $40.57 PD-OIL CHANGE 247871 9/15/2015 SPARKS CAR CARE, 8/31/2015 38547 $318.62 PD-OIUBREAK SVC 247839 9/15/2015 PACIFIC POWER PRODUCTS,8/31/2015 6424023-00 $51.65 Sales Tax 247839 9/15/2015 PACIFIC POWER PRODUCTS,8/31/2015 6425812-00 $15.70 Sales Tax 247771 9/15/2015 EAGLE TIRE&AUTOMOTIVE(8/24/2015 1-14880 $237.18 FLT-BATTERY 247771 9/15/2015 EAGLE TIRE&AUTOMOTIVE(8/24/2015 1-14883 $51.74 PWFLT-OIL CHANGE 247771 9/15/2015 EAGLE TIRE&AUTOMOTIVE(8/24/2015 1-14885 $212.36 FLT-FIX HANDLES 247771 9/15/2015 EAGLE TIRE&AUTOMOTIVE(8/26/2015 1-14903 $39.80 FLT-TIRE REPAIR 247528 8/31/2015 BRIM TRACTOR COMPANY IN(8/10/2015 IP20371 $130.61 FLT-PARTS 247644 8/31/2015 O'REILLYAUTO PARTS, 8/11/2015 2509-484443 $20.33 FLT-LOCKING CAP 247560 8/31/2015 EAGLE TIRE&AUTOMOTIVE(8/17/2015 1-14629 $801.75 FLT-ELECTRICAL SVC 247644 8/31/2015 O'REILLYAUTO PARTS, 8/17/2015 3710-460000 $91.94 FLT-ELECTRONICS 247647 8/31/2015 PACIFIC POWER PRODUCTS,8/17/2015 6424017-00 $48.73 Sales Tax 247560 8/31/2015 EAGLE TIRE&AUTOMOTIVE(8/18/2015 1-14705 $214.92 FLT-SEAT BELTS 247647 8/31/2015 PACIFIC POWER PRODUCTS,8/17/2015 6424016-00 $474.51 FLT-OIL CARBURATOR 247647 8/31/2015 PACIFIC POWER PRODUCTS,8/17/2015 6424017-00 $513.06 FLT-OIUOTHER 247647 8/31/2015 PACIFIC POWER PRODUCTS,8/17/2015 6424019-00 $557.88 FLT-OIL/CARBURATOR/BRAKE 247647 8/31/2015 PACIFIC POWER PRODUCTS,8/17/2015 6424027-00 $513.41 FLT-OIL 247560 8/31/2015 EAGLE TIRE&AUTOMOTIVE(8/18/2015 1-14786 $65.35 Sales Tax 247644 8/31/2015 O'REILLY AUTO PARTS, 8/24/2015 3710-461478 $164.07 FLT-GAS 235 Key Bank Page 54 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247560 8/31/2015 EAGLE TIRE&AUTOMOTIVE(8/15/2015 1-14762 $57.57 FLT-OIUELEC 247560 8/31/2015 EAGLE TIRE&AUTOMOTIVE(8/15/2015 1-14763 $48.13 FLT-OIL CHANGE 247560 8/31/2015 EAGLE TIRE&AUTOMOTIVE(8/20/2015 1-14833 $122.95 FLT-OIL CHANGE/TIRE SVC 247560 8/31/2015 EAGLE TIRE&AUTOMOTIVE(8/22/2015 1-14861 $81.95 FLT-OIL CHANGE 247560 8/31/2015 EAGLE TIRE&AUTOMOTIVE(8/10/2015 1-14670 $16.63 FLT-ELEC 247650 8/31/2015 PIRTEK KENT, 8/10/2015 S2139422.001 $225.28 FLT-HOSES,COUPLINGS,0-RINGS 247647 8/31/2015 PACIFIC POWER PRODUCTS,8/17/2015 6424019-00 $53.00 Sales Tax 247560 8/31/2015 EAGLE TIRE&AUTOMOTIVE(8/18/2015 1-14786 $124.10 FLT-TIRES/BRAKES/STEERING 247560 8/31/2015 EAGLE TIRE&AUTOMOTIVE(8/20/2015 1-14833 $11.68 Sales Tax 247560 8/31/2015 EAGLE TIRE&AUTOMOTIVE(8/7/2015 1-14625 $21.90 FLT-REPAIR TIRE 247560 8/31/2015 EAGLE TIRE&AUTOMOTIVE(8/8/2015 1-14655 $55.79 FLT-OIL CHANGE 247560 8/31/2015 EAGLE TIRE&AUTOMOTIVE(8/8/2015 1-14661 $55.79 FLT-OIL CHANGE 247560 8/31/2015 EAGLE TIRE&AUTOMOTIVE(8/5/2015 1-14600 $6.23 Sales Tax 247512 8/31/2015 ALAMO SALES CORPORATIOP8/5/2015 5020952 $1,364.43 Sales Tax 247624 8/31/2015 MCLOUGHLIN&EARDLEY CO8/10/2015 0189635-IN $175.08 FLT-ELECTRICAL 247560 8/31/2015 EAGLE TIRE&AUTOMOTIVE(8/15/2015 1-14762 $5.47 Sales Tax 247560 8/31/2015 EAGLE TIRE&AUTOMOTIVE(8/17/2015 1-14783 $61.16 FLT-OIL CHANGE 247647 8/31/2015 PACIFIC POWER PRODUCTS,8/17/2015 6424016-00 $45.08 Sales Tax 247644 8/31/2015 O'REILLY AUTO PARTS, 8/4/2015 3710-457041 $43.69 FLT-GREASE 247560 8/31/2015 EAGLE TIRE&AUTOMOTIVE(8/5/2015 1-14600 $66.00 FLT-TIRES/DIAG 247560 8/31/2015 EAGLE TIRE&AUTOMOTIVE(8/5/2015 1-14601 $66.00 FLT-TIRES/DIAG 247647 8/31/2015 PACIFIC POWER PRODUCTS,8/4/2015 6424021-00 $41.58 Sales Tax 247560 8/31/2015 EAGLE TIRE&AUTOMOTIVE(8/5/2015 1-14601 $6.22 Sales Tax 247644 8/31/2015 O'REILLY AUTO PARTS, 8/10/2015 2509-484293 $37.21 FLT-PARTS 247839 9/15/2015 PACIFIC POWER PRODUCTS,8/31/2015 6424023-00 $543.83 FLT-OIL CHANGE/FIRE EXTINGUIS 247839 9/15/2015 PACIFIC POWER PRODUCTS,8/31/2015 6425812-00 $165.18 FLT-MJR SVC/ELECTRIC SVC 236 Key Bank Page 55 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247821 9/15/2015 MACHINERY POWER&EQUIP8/20/2015 8415048 $136.83 FLT-CARBURATOR 247805 9/15/2015 KING COUNTY FLEETADM DI'8/24/2015 211102 $357.75 PWFLT-MOWER BLADES 247647 8/31/2015 PACIFIC POWER PRODUCTS,8/4/2015 6424021-00 $434.85 FLT-OIL CHANGE/FIRE EXT 247512 8/31/2015 ALAMO SALES CORPORATIONS/5/2015 5020952 $14,362.45 FLT-REPLACEMENT MOWER HEAD FO 247776 9/15/2015 EVERSON'S ECONO-VAC INC,8/31/2015 075629 $2,355.61 SWM-INFRASTRUCTURE MAINTAG13- 247567 8/31/2015 EVERSON'S ECONO-VAC INC,7/31/2015 075461 $607.73 SWM-INFRASTRUCTURE MAINTAGI3- 247621 8/31/2015 MCDONOUGH&SONS INC, 7/31/2015 202176 $6,744.36 SWM-STREET SWEEPING SVC AG14-1 247705 8/31/2015 UTILITIES UNDERGROUND, 7/31/2015 5070129 $385.71 SWM-LOCATING SVC AG13-018- 247706 8/31/2015 VADIS NORTHWEST, 7/31/2015 20569 $131.94 SWR/SWM-LITTER CONTROL PROG.A 247883 9/15/2015 TOTAL LANDSCAPE CORP, 8/31/2015 63146 $1,149.75 PKM-LANDSCAPE MAINT.SVC.AG13 247696 8/31/2015 TOTAL LANDSCAPE CORP, 7/31/2015 62900 $1,149.75 PKM-LANDSCAPE MAINT.SVC.AG13 247696 8/31/2015 TOTAL LANDSCAPE CORP, 8/15/2015 63055 $1,966.76 PKM-LANDSCAPE MAINT.SVC.AG13 247762 9/15/2015 COPIERS NORTHWEST INC, 8/14/2015 INV1247893 $101.80 IT-08/15 COPIERS/PRINTERS MAIN 247552 8/31/2015 COPIERS NORTHWEST INC, 6/24/2015 INV1224376 $23.30 IT-06/15 COPIERS/PRINTERS MAIN 247552 8/31/2015 COPIERS NORTHWEST INC, 6/24/2015 INV1224377 $0.16 IT-06/15 COPIERS/PRINTERS MAIN ROAD SVCS/PERMITS-INTGVT $90,867.62 247599 8/31/2015 KING COUNTY FINANCE DIVIS7/31/2015 63765-63781 $4,770.57 PWTR-07/15 DISC INVOICE TRFFC- 247599 8/31/2015 KING COUNTY FINANCE DIVIS7/31/2015 63765-63781 $235.98 PWTR-07/15 DISC INVOICE TRFFC- 247599 8/31/2015 KING COUNTY FINANCE DIVIS7/31/2015 63935-63981 $69,102.65 PWTR-07/15 BSC SIGN/MRKNGS MTN 247599 8/31/2015 KING COUNTY FINANCE DIVIS7/31/2015 63765-63781 $16,659.28 PWTR-07/15 DISC INVOICE TRFFC- 247599 8/31/2015 KING COUNTY FINANCE DIVIS7/31/2015 63765-63781 $49.57 PWTR-07/15 DISC INVOICE TRFFC- 247599 8/31/2015 KING COUNTY FINANCE DIVIS7/31/2015 63765-63781 $49.57 PWTR-07/15 DISC INVOICE TRFFC- ROADWAYS $62,493.35 247812 9/15/2015 LAKESIDE INDUSTRIES INC, 9/4/2015 AG15-074 5 FINAL $62,493.35 PWST-2015 ASPHALT OVERLAY PROJ SALES TAX PAYABLE $6,475.04 271990 9/11/2015 WA STATE REVENUE DEPART9/11/2015 601-223-5385 $6,471.48 FI-08/15 REMIT SALES TAX DBC 271990 9/11/2015 WA STATE REVENUE DEPART9/11/2015 601-223-5385 $3.56 FI-08/15 REMIT SALES TAX SALES TAX PAYABLE-RECREAT $11,704.53 237 Key Bank Page 56 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 271990 9/11/2015 WA STATE REVENUE DEPART9/11/2015 601-223-5385 $6,129.92 FI-08/15 REMIT SALES TAX-FWCC 271990 9/11/2015 WA STATE REVENUE DEPART9/11/2015 601-223-5385 $5,574.61 FI-08/15 REMIT SALES TAX SBCC SURCHARGE $229.50 247846 9/15/2015 PORCO,TONY 9/1/2015 15-103873 $4.50 CD-PERMIT NOT REQUIRED 247893 9/15/2015 WA STATE-STATE REVENUES,9/3/2015 AUGUST 2015 $225.00 FI-08/15 SBCC SURCHARGE FEES SCHOOL IMPACT FEES $31,026.00 247779 9/15/2015 FEDERAL WAY SCHOOL DISTF9/11/2015 SIF-AUG 2015 $31,026.00 FI-SCHOOL IMPACT FEES REMITTAN SEWER BILLINGS $2,196.54 247606 8/31/2015 LAKEHAVEN UTILITY DISTRIC'8/12/2015 888103 $66.42 PKM-07/15 31132 28TH AVE S#88 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/7/2015 460602 $474.62 PKM-MM/YY 2645 312TH ST S#460 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/12/2015 101 $24.82 PKM-07/15 31132 28TH AVE S#A 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/12/2015 899802 $1,532.82 PKM-07/15 2410 312TH ST#89980 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/12/2015 824102 $52.24 PKM-07/15 30000 14TH AVE S#82 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/12/2015 888302 $45.62 PKM-07/15 31104 28TH AVE S#8 SMALL OFFICE APPARATUS $500.00 741884 9/3/2015 US BANK, • 8/25/2015 AUGUST 2015 $500.00 PW-ADJUSTABLE WORKSTATION SMALL TOOLS-SHOP $1,359.70 247731 9/15/2015 AGRI SHOP INC, 8/17/2015 40330/1 $465.33 PWST-HEDGE TRIMMER 247581 8/31/2015 GRAINGER INC, 8/4/2015 9808448394 $13.39 PARKS-FACILITY MAINT SUPPLIES 247888 9/15/2015 VERMEER NORTHWEST SALEB/27/2015 036756 $131.23 PKM-BIG SHOT STANDA 247782 9/15/2015 FURNEY'S NURSERY INC, 9/3/2015 1-79557 $122.64 PKM-NURSERY SUPPLIES 247731 9/15/2015 AGRI SHOP INC, 9/2/2015 40583/1 $157.88 PKM-PUMP PARTS 247734 9/15/2015 ALLWEST UNDERGROUND IN6/14/2015 49775 $281.27 SWM-PLATE COMPACTOR REPAIR 247819 9/15/2015 LOWE'S HIW INC, 9/9/2015 AUGUST 2015 $187.96 SWM-TOOLS FOR MAINT STONE&GRAVEL $1,971.68 247727 9/15/2015 410 QUARRY LLC, 8/19/2015 23823 $114.71 PKM-CRUSHED ROCK 247763 9/15/2015 CORLISS RESOURCES INC, 8/5/2015 482101 $168.01 SWM-PEA GRAVEL 247553 8/31/2015 CORLISS RESOURCES INC, 7/16/2015 479395 $303.19 SWM-GRAVEL 247553 8/31/2015 CORLISS RESOURCES INC, 7/22/2015 480019 $219.09 SWM-WASHED ROCK 238 Key Bank Page 57 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247553 8/31/2015 CORLISS RESOURCES INC, 7/21/2015 479902 $372.53 SWM-PEA GRAVEL 247553 8/31/2015 CORLISS RESOURCES INC, 7/23/2015 480147 $500.63 SWM-WASHED ROCK 247816 9/15/2015 LLOYD ENTERPRISES INC, 8/20/2015 189560 $151.22 SWM-CONCRETE DISPOSAL 247816 9/15/2015 LLOYD ENTERPRISES INC, 8/19/2015 189541 $142.30 SWM-CONCRETE ASPHALT MIX TAXES/ASSESSMENTS-INTERGOVT $379.31 271990 9/11/2015 WA STATE REVENUE DEPART9/11/2015 601-223-5385 $379.31 FI-08/15 REMIT SALES TAX SWM 271990 9/11/2015 WA STATE REVENUE DEPART9/11/2015 601-223-5385 $-6,912.05 FI-08/15 REMIT SALES TAX DBC 271990 9/11/2015 WA STATE REVENUE DEPART9/11/2015 601-223-5385 $6,912.05 FI-08/15 REMIT SALES TAX DBC TELEPHONE SYSTEM EQUIP-MOTOR $335.00 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $335.00 IT-CONF.PHONE FOR HYLEBOS ROO TEMPORARY HELP $4,571.83 247523 8/31/2015 BIO CLEAN INC, 8/17/2015 6503 $4,571.63 SWM-CONSERV PROP WASTE CLEAN U TIRES $4,100.54 247871 9/15/2015 SPARKS CAR CARE, 9/1/2015 38193 $70.08 PD-TIRE FOR GARAGE REPAIRS 247736 9/15/2015 AMERICAN TIRE DISTRIBUTOE/1/2015 S064565311 $139.10 PD-TIRE 247736 9/15/2015 AMERICAN TIRE DISTRIBUTOIB/19/2015 S064016111 $86.11 PD-TIRE 247736 9/15/2015 AMERICAN TIRE DISTRIBUTOB/4/2015 S063369001 $138.50 PD-SPARE TIRE 247736 9/15/2015 AMERICAN TIRE DISTRIBUTOB/5/2015 S063406677 $239.77 PD-TIRES 247736 9/15/2015 AMERICAN TIRE DISTRIBUTOB/25/2015 S064262269 $556.41 PD-SPARE TIRE 247560 8/31/2015 EAGLE TIRE&AUTOMOTIVE(8/5/2015 1-14600 $562.64 FLT-TIRES/DIAG 247560 8/31/2015 EAGLE TIRE&AUTOMOTIVE(8/5/2015 1-14601 $41.83 Sales Tax 247771 9/15/2015 EAGLE TIRE&AUTOMOTIVE(9/8/2015 1-14984 $185.83 FLT-TIRES 247560 8/31/2015 EAGLE TIRE&AUTOMOTIVE(8/5/2015 1-14600 $53.11 Sales Tax 247560 8/31/2015 EAGLE TIRE&AUTOMOTIVE(8/6/2015 1-14621 $1,015.60 FLT-TIRES 247560 8/31/2015 EAGLE TIRE&AUTOMOTIVE(8/18/2015 1-14786 $567.80 FLT-TIRES/BRAKES/STEERING 247560 8/31/2015 EAGLE TIRE&AUTOMOTIVE(8/5/2015 1-14601 $443.76 FLT-TIRES/DIAG TRAFFIC INFRACTIONS $235.00 247749 9/15/2015 CARTER,ISRAEL E. 8/17/2015 0991400236113 $235.00 MC-PAID TWICE ON SAME INFRACTI TRANSPORTATION EQUIPMENT $147,089.44 239 Key Bank Page 58 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247878 9/15/2015 SYSTEMS FOR PUBLIC SAFE18/26/2015 27184 $3,364.58 PD-VEHICLE ADD ON 247864 9/15/2015 SETINA MANUFACTURING CO8/31/2015 106082 $191.59 PD-VEHICLE EQUIP ADD ON 247608 8/31/2015 LARSEN SIGN CO., 8/18/2015 19269 $946.31 PD-EQUIP ADD ON 247720 8/31/2015 WESTERN EQUIPMENT DISTR7/27/2015 777934 $5,828.01 Sales Tax 247720 8/31/2015 WESTERN EQUIPMENT DISTR7/27/2015 777934 $61,347.49 FLT-1 TORO GROUNDSMASTER 450 247548 8/31/2015 COLUMBIA FORD, 8/12/2015 3-G020 $2,899.11 Sales Tax 247548 8/31/2015 COLUMBIA FORD, 8/13/2015 3-G000 $34,703.00 FLT-2015 F-550 CAB&CHASSIS W 247548 8/31/2015 COLUMBIA FORD, 8/13/2015 3-G000 $2,880.35 Sales Tax 247548 8/31/2015 COLUMBIA FORD, 8/12/2015 3-G020 $34,929.00 FLT-2015 F-550 4WD CAB&CHASS USE TAX PAYABLE $457.68 271990 9/11/2015 WA STATE REVENUE DEPART9/11/2015 601-223-5385 $457.68 FI-08/15 REMIT USE TAX WASTE DISPOSAL BILLINGS $1,773.70 247816 9/15/2015 LLOYD ENTERPRISES INC, 8/19/2015 189541 $142.29 SWM-CONCRETE ASPHALT MIX 247816 9/15/2015 LLOYD ENTERPRISES INC, 8/20/2015 189560 $37.44 SWM-CONCRETE DISPOSAL 247613 8/31/2015 LLOYD ENTERPRISES INC, 8/10/2015 189311 $55.01 SWM-CLEAN CONCRETE 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $26.76 SWR-RESIDENTIAL GARB AUDIT 247733 9/15/2015 ALL BATTERY SALES&SERVI8/27/2015 881288 $103.26 SWR-BATTERY RECYCLING 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $21.60 SWR-ORGANICS RECYCLING SVC 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $533.42 SWR-LITTER CONTROL DISPOSAL 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $368.33 SWM-WOOD CHIPS/CONCRETE 741884 9/3/2015 US BANK, 8/25/2015 AUGUST 2015 $280.00 SWM-ASPHALT WASTE 247613 8/31/2015 LLOYD ENTERPRISES INC, 7/20/2015 188759 $65.88 SWM-CONCRETE 247613 8/31/2015 LLOYD ENTERPRISES INC, 7/27/2015 188953 $53.93 PWST-CONCRETE 247816 9/15/2015 LLOYD ENTERPRISES INC, 8/6/2015 189251 $24.53 PWST-CONCRETE DISPOSAL 247613 8/31/2015 LLOYD ENTERPRISES INC, 8/4/2015 189183 $28.21 PWST-CLEAN CONCRETE 247613 8/31/2015 LLOYD ENTERPRISES INC, 8/4/2015 189203 $21.90 PWST-CLEAN CONCRETE 247683 8/31/2015 STERICYCLE INC, 7/31/2015 3003108267 $11.14 PD-MEDICAL WASTE REMOVAL SERVI 240 Key Bank Page 59 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total WATER BILLINGS $16,742.94 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/12/2015 888103 $100.64 PKM-07/15 31132 28TH AVE S#88 247811 9/15/2015 LAKEHAVEN UTILITY DISTRICB/12/2015 2315204 $152.84 PACC-08/15 31510 20 AVE S.#86 247811 9/15/2015 LAKEHAVEN UTILITY DISTRICB/12/2015 2327404 $12.82 PACC-08/15 31510 20TH AVE S DE 247811 9/15/2015 LAKEHAVEN UTILITY DISTRICB/12/2015 2322804 $24.70 PACC-08/15 31510 20 AVE S.IRR 247605 8/31/2015 LAKEHAVEN UTILITY DISTRICB/4/2015 6314018 $219.60 • PW-UTILITIES 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/12/2015 2426604 $95.72 PACC-2141 314 ST S IRR MTR 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/12/2015 2426304 $564.60 PACC-07/15 2141 314 ST S 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/12/2015 2446104 $59.30 PACC-2141 314 ST S DET CHK 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/7/2015 1941803 $728.54 PKM-07/15 31600 20 AVE S#1941 247811 9/15/2015 LAKEHAVEN UTILITY DISTRICB8/17/2015 3033601 $508.70 PKM-08/15 28159 24TH PL S#303 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/3/2015 2832301 $24.70 PKM-07/15 30619 16TH AVE SW#2 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/3/2015 2984001 $24.70 PKM-07/15 31850 7TH AVE SW#29 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/12/2015 888302 $48.94 PKM-07/15 31104 28TH AVE S#8 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/12/2015 896402 $24.70 PKM-07/15 2410 312TH ST#89640 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/7/2015 2049903 $24.70 PKM-07/15 31531 1ST AVE S#204 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/12/2015 101 $24.70 PKM-07/15 31132 28TH AVE S#A 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/7/2015 460602 $677.03 PKM-MM/YY 2645 312TH ST S#460 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/12/2015 822402 $2,229.73 PKM-07/15 30009 16TH AVE#8224 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/12/2015 899802 $1,910.24 PKM-07/15 2410 312TH ST#89980 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/7/2015 3586001 $79.43 PKM-07/15 31531 1ST AVE S 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/12/2015 2814401 $1,843.58 PKM-07/15 2645 312TH IRR/ANNEX 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/12/2015 824102 $155.87 PKM-07/15 30000 14TH AVE S#82 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/12/2015 924602 $24.70 PKM-07/15 LAURELWOOD 61664278 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/7/2015 1946803 $14.10 PKM-07/15 31600 20TH AVE S 247879 9/15/2015 TACOMA PUBLIC UTILITIES, 8/24/2015 100048250 $486.85 DBC-08/15 DASH PT.RD- 241 Key Bank Page 60 of 60 Check No. Date Vendor Invoice Date Invoice Description AmountGL Total 247811 9/15/2015 LAKEHAVEN UTILITY DISTRICB/17/2015 3568001 $952.38 PWST-08/15 30399 PACIFIC HWY S 247606 8/31/2015 LAKEHAVEN UTILITY DISTRIC8/7/2015 3364101 $286.84 PWST-07/15 1618 S 288TH ST#33 247811 9/15/2015 LAKEHAVEN UTILITY DISTRICB/12/2015 3200201 $349.41 PWST-08/15 32002 32RD AEV S#3 247811 9/15/2015 LAKEHAVEN UTILITY DISTRICB/12/2015 3088801 $24.70 PWST-08/15 2000 312TH ST#3088 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/7/2015 3540201 $603.93 PWST-07/15 29627 PAC HWY S #3 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/7/2015 3621801 $142.87 PWST-07/15 1401 SW 312TH STREE 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/7/2015 482405 $24.70 PWST-07/15 28850 PAC HWY#4824 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/12/2015 3642501 $94.58 PWST-07/15 30801 14TH AVE S#3 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/12/2015 3653601 $225.56 PWST-07/15 31114 28 AVE S#467 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/7/2015 3336101 $798.23 PWST-07/15 31026 PAC HWY#3336 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/7/2015 3481301 $470.61 PWST-07/15 SR 99/279TH TO 248T 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/7/2015 3540301 $809.97 PWST-07/15 28719 PAC HWY S#35 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/7/2015 3545101 $410.01 PWST-07/15 29102 PAC HWY#3545 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/7/2015 3568101 $425.16 PWST-07/15 30799 PAC HWY IRRIG 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/7/2015 3488801 $24.70 PWST-07/15 31802 21ST AVE S#3 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/7/2015 3278301 $24.70 PWST-07/15 32009 23RD AVE S#3 247606 8/31/2015 LAKEHAVEN UTILITY DISTRICB/7/2015 482303 $24.70 PWST-07/15 28866 PAC HWY S#48 247879 9/15/2015 TACOMA PUBLIC UTILITIES, 8/24/2015 100048250 $988.46 DBC-08/15 DASH PT.RD- WITNESS FEES/JUROR FEES $761.37 931732 9/15/2015 JURY/WITNESS FUND, 9/10/2015 MC-09/10/15 $761.37 • MC-REPLENISH JURY/WITNESS FUND Total $2,488,867.70 247503 08/14/2015 MAILMEDIA DBA IMMEDIA 66025 POSTAGE 1,323.07 CLAIMS PAID VIA EFT 8/26/2015 GROUP HEALTH-COOPERATIVE ADMIN FEES&STOP LOSS 5,791.86 8/26/2015 GROUP HEALTH-OPTIONS ADMIN FEES&STOP LOSS 50,329.86 8/28/2015 FIRST AMERICAN TITLE-ROW PACIFIC HWY S HOV LANES PHASE V 22,034.65 8/28/2015 FIRST AMERICAN TITLE-ROW PACIFIC HWY S HOV LANES PHASE V 97,712.05 8/28/2015 FIRST AMERICAN TITLE-ROW PACIFIC HWY S HOV LANES PHASE V 49,518.65 8/28/2015 FIRST AMERICAN TITLE-ROW PACIFIC HWY S HOV LANES PHASE V 47,896.65 $274,606.79 GRAND TOTAL $2,763,474.49 242