FEDRAC PKT 11-24-2015FINANCE/ECONOMIC DEVELOPMENT/REGIONAL AFFAIRS COMMITTEE
[FEDRAC]
TUESDAY – NOVEMBER 24, 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 Presenter Page #
Action or
Discussion
A. APPROVAL OF SUMMARY MINUTES - OCTOBER 27, 2015 R. BUCK 2 ACTION
11/24 Committee
B. JAN-JUNE TEG GRANT AWARDS RECOMMENDATION T. JOHNSON 6 ACTION
12/01 Council Consent
C. COMMUNITY CENTER POOL CHEMICAL VENDOR CONTRACT C. FELDMAN 125 ACTION
12/01 Council Consent
D. AUTHORIZATION TO PURCHASE SPRAY PARK EQUIPMENT FOR
TOWN SQUARE PARK J. HUTTON 146 ACTION
12/01 Council Consent
S. WHITE 148 DISCUSSION
M. MOORE 150 ACTION
12/01 COUNCIL BUSINESS
A. ARIWOOLA 164 ACTION
12/01 Council Consent
A. ARIWOOLA 181 ACTION
12/01 Council Consent
E. COURT SECURITY CONTRACT
F. FEDERAL WAY FINANCIAL WINDOW
G. RESOLUTION: 2016 FEE SCHEDULE
H. MONTHLY FINANCIAL REPORT - OCTOBER 2015
I. VOUCHERS - OCTOBER 2015 A. ARIWOOLA 197 ACTION
12/01 Council Consent
4.OTHER:
5.FUTURE AGENDA ITEMS:
6.NEXT MEETING: Tuesday, January 26, 2016 @ 4:30 p.m.
Committee Members: City Staff:
Dini Duclos, Chair Adé 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.
Wednesday, August 26, 2015 Page 1
City Council
Finance/Economic Development/Regional Affairs Committee
Tuesday, October 27, 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
Moore
COMMITTEE MEMBER EXCUSED: Councilmember Celski
COUNCILMEMBERS IN ATTENDANCE: Councilmember Honda, Deputy Mayor Burbidge
arrived at 4:31
STAFF MEMBERS IN ATTENDANCE: Finance Director, Adé Ariwoola; Chief of Staff, Brian
Wilson; City Attorney, Amy Jo Pearsall; Chief of Police, Andy Hwang; Economic
Development Director, Tim Johnson; Accounting Supervisor, Chase Donnelly; IT Manager,
Thomas Fichtner; Economic Development Director, Tim Johnson; Administrative
Assistant, Robyn Buck; and Financial Analyst, Tom Brown;
OTHERS PRESENT: Jerry Knutzen of the Historical Society, Ryan Miller of Hampton Inn
Suites, Jenny Vasquez of Marriott.
AGENDA APPROVAL: Motion to approve the Agenda as presented; motion seconded
and carried 2-0.
APPROVAL OF SUMMARY MINUTES: Motion to approve the September 22, 2015
minutes as presented; motion seconded and carried 2 -0.
Public Comment: Jerry Knutzen of the Historical Society spoke regarding additional
financial support for the Historical Society to cover current operations, services and
expansion.
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Wednesday, August 26, 2015 Page 2
Traffic Safety Photo Enforcement Program: Presented by Chief of Police, Andy Hwang.
Chief Hwang reported that high volume intersections were picked for Red Light Cameras.
There has been a noticeable reduction of accident and speed related incidents in school
zones. The cameras have improved traffic flow and safety through those intersections.
Using cameras means we do not have to station officers in these intersections. The
cameras are there 24/7, in the chronic high volume locations. Councilmember Honda
wanted to know why there is only one camera at 312th and Pacific Hwy S. According to
analysis and study, another camera was not needed there, said Chief Hwang. Traffic
reports come out bi-annually, but can be produced upon request.
No further action necessary.
Fall Tourism Enhancement Grant (TEG) Awards: Presented by Economic Director, Tim
Johnson.
We are currently in the fall cycle of grant distribution. There is $12,500 left to allocate.
Three applications were submitted; PNW Swimming ($10,000), Center Stage Theater
event for Christmas ($2,000), Pacific Bonsai Forum ($500). Councilmember Honda was
concerned about the lack of parking at the Aquatic Center. Councilmember Duclos would
like the City to partner with King County to find more parking for the PNW swimming
event. Director Johnson promised to look into that and report back to the committee.
Motion to approve and forward the Fall Tourism Enhancement Grant (TEG) Awards to
the November 3, 2015 consent agenda for approval; motion seconded and carried 2-0.
Update on Progress of Tourism Promotion Area (TPA): Presented by Economic Director,
Tim Johnson and Ryan Miller, General Manager of Hampton Inn Suites.
Mr. Miller said there is a $2 maximum fee that can be charged per room per night as
according to state law. This money can be used for marketing and promotion of tourism
for the City. LTAC would like to see this implemented in the City of Federal Way. Mr.
Miller is currently gathering signatures to have the information brought to Council. As of
right now, he has 50.66% signatures of the hotel owners needed to submit the petition
to the City to create a TPA. 75% signatures of the hotel owner are needed for it to be
forwarded to the city. If this passes, funds will not start being collected until summer of
2016. Tukwila and Seattle South Side have created a TPA for their hotels.
No further action necessary
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Wednesday, August 26, 2015 Page 3
Formation of Hospitality Education and Training Program: Presented by Economic
Director, Tim Johnson and Jenny Vasquez, Manager of Federal Way Marriott Hotel.
Ms. Vasquez presented a brief progress report of plan to develop a program for frontline
hospitality workers. There are currently two subcommittees. One subcommittee would
identify and implement a work plan to teach frontline workers about what the city has to
offer. That way those frontline workers could intelligently recommend Federal Way
places to dine, shop, visit to hotel guests. The second subcommittee would work on
hospitality training program classes offered twice a year to owners, managers, and front
line workers. They are looking to partner with High Line Community College to offer
training classes as they did for Vancouver, BC for the Olympics. There are no costs
identified yet, but some funds have been identified. This would be funded by the lodging
tax dollars.
No further action necessary.
2015-16 Mid-Biennium Budget Adjustment Calendar: Presented by Finance Director,
Adé Ariwoola.
Mr. Ariwoola spoke about the Council meeting dates for the Mid-Biennium Budget
Adjustment. This is not a full blown budget process. The first meeting on the budget will
be November 2, 2015.
No further action necessary.
2015/16 Mid-Biennial Budget Amendment: Presented by Finance Director, Adé
Ariwoola.
These are the changes that will be brought to Council. Major changes in the General
Fund are focused on SCORE, Valley Com, and the King County jail facility.
Motion to approve and forward the 2015/16 Mid-Biennial Budget Amendment to the
November 17, 2015 Council Meeting for the First Reading; motion seconded and carried
2-0.
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Wednesday, August 26, 2015 Page 4
Authorizing Finance Director to Certify the Levy to the County Legislators: Presented by
Finance Director, Adé Ariwoola.
The certification of the levy will not happen until sometime in December. The law is
written as either we increase the property tax by 1% or the index, whichever is lower. For
2016, it is less than 1% (.251). In terms of the total revenue for the City, sales tax is up
(majority of it from construction), utility tax is down, REET revenue is very good.
Motion to approve and forward the Authorizing Finance Director to Certify the Levy to
the County Legislators to the December 1, 2015 consent agenda for approval; motion
seconded and carried 2-0.
2016 Property Tax Levy: Presented by Finance Director, Adé Ariwoola.
The proposed property tax levy rate will decrease from $1.248 to $1.191 per $1,000. The
city will not be able to get the 1% increase, but instead get 0.251% increase.
Mr. Ariwoola also spoke about City Service Fees. We have the lowest fees in comparison
to other cities. Most fees have not been raised since 2011. Mr. Ariwoola will compile a
list of fees that should be increased. Even with increasing specific fees by 15-20%, those
fees would still be lower than other cities.
Motion to approve and forward the 2016 Property Tax Levy to the November 17, 2015
Council Meeting for the First Reading; motion seconded and carried 2-0.
Opengov: Presented by Finance Director, Adé Ariwoola and IT Manager, Thomas
Fichtner.
Mr. Fichtner presented the Opengov and Data.gov websites which show how the sites
work/look to the public using real city information. Mr. Ariwoola said that Opengov is
very good from a historical perspective, but not so informative for individual, specific
questions. Cost is estimated to be approximately $15,000 per year (plus $3,000 set up
fee). Currently, citizens are requesting information, but not commenting/complaining on
the use of our website. Our current informational reports are compiled according to
government regulations. It is not presented in a manner that is easy for the public to use.
Councilmember Moore asked about Councilmember Celski’s comment on Opengov and
Mr. Ariwoola read the Councilmember Celski’s comment stating he is in support of
further evaluation of the opengov idea. Councilmember Duclos would like the IT
department to do more exploration and would like to know the Mayor’s perspective.
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Wednesday, August 26, 2015 Page 5
No further action necessary.
SCORE – September 2015: Presented by Finance Director, Adé Ariwoola
Mr. Ariwoola reviewed the SCORE Financial Summary for September 2015.
The data shows that based on agency arrest by inmate and residency, Federal Way ADP
is lower in September than previous months, however, we will not see the benefit until
2017. The September ADP is below the 2015 budget. If we continue this, it will serve us
well for 2017.
No further action necessary.
MONTHLY FINANCIAL REPORT – September 2015: Presented by Finance Director, Adé
Ariwoola.
Mr. Ariwoola summarized the Monthly Financial Report for September 2015. Notable
areas include: comparison of what the policy is and where we are in terms of the Fund
Balance. We are within range of what the Council established.
Motion to approve and forward the September 2015 Monthly Financial Report to the
November 3, 2015 consent agenda for approval; motion seconded and carried 2-0.
VOUCHERS - September 2015: Presented by Finance Director, Adé Ariwoola.
There were no comments regarding vouchers.
Motion to approve and forward the September Vouchers to the November 3, 2015
consent agenda for approval; motion seconded and carried 2-0.
NEXT MEETING: Tuesday, November 24, 2015 @ 4:30 pm
MEETING ADJOURNED: 6:28p.m.
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COUNCIL MEETING DATE: ITEM#:
CITY OF FEDERAL WAY
CITY COUNCIL
AGENDA BILL
SUBJECT: COURT SECURITY CONTRACT
POLICY QUESTION: Should Council approve contracting with a Security Agency for the continuing of Court
Security services and authorize the Mayor and Presiding Judge to sign the contract?
COMMITTEE: FEDRAC
CATEGORY:
~ Consent
0 City Council Business
STAFF REPORT BY:
0 Ordinance
0 Resolution
MEETING DATE: 11/24/2015
D
D
DEPT:
Public Hearing
Other
Attachments: Bids are being received for Cou1t Security Services and the results are pending and will be closed
November 20ll' at 3:00pm.
Court staff will present the results to Council.
Options Considered:
1. A ward the Court Security contract and authorize the Mayor and Presiding Judge to sign the contract.
2. Do not approve the continuation of security contract for the court.
MAYOR'S RECO
CHIEF OF STAFF:
Committee
Initial/Date
Council
Initial/Date
COMMITTEE RECOMMENDATION: I move to forward the proposed Agreement to the ----'(fill in date)
consent agenda for approval.
Committee Chair Committee Member Committee Member
PROPOSED COUNCIL MOTION: "I move approval of the Court Security Contract effective January 1, 2016
through December 31, 2017 with a total compensation of [or with a _ly rate of __ ], and
authorize the Mayor and Presiding Judge to sign said agreement."
(BELOW TO BE COMPLETED BY CITY CLERKS OFFICE)
COUNCIL ACTION:
0 APPROVED
0 DENIED
0 TABLED/DEFERRED/NO ACTION
0 MOVED TO SECOND READING (ordinances only)
REVISED-1/2015
COUNCIL BILL#
1 ST reading
Enactment reading
ORDINANCE#
RESOLUTION #
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~ Federal Way
DATE:
TO:
FROM:
VIA:
SUBJECT:
November 20, 2015
FED RAC
Sue White, Court Administrator
Judge David Larson, Presiding Judge
Court Security Services
MUNICIPAL COURT
33325 8th Avenue South • PO Box 9717
Federal Way, WA 98063-9717
(253) 835-3000
www.cityoffederalway.com
BACKGROUND: The court is requesting the grant of a Security Contract in order to continue with court
security services. The existing contract is due to expire at the end of the year. By policy we are required
to request bids after 7 years of service.
Staff recently solicited court security bids. We are comparing the services offered by various agencies.
These include such items as location of the security agency, prior court security experience, security
officer training, hourly security officer pay versus agency contract amount as well as other factors
offered in the proposals.
Following are the Security Agencies received to date:
Pierce County Security (RFQ received)
Kingdom Security (RFQ received)
Cypress Private Security {RFQ received)
American Guard Security (RFQ received)
Recommendation: The bids close at 3:00 today, Friday November 20th 2015. We will have a
recommendation to FEDRAC for the November 24th 2015 meeting for our final choice.
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COUNCIL MEETING DATE: December 1, 2015
CITY OF FEDERAL WAY
CITY COUNCIL AGENDA BILL
SUBJECT: FEDERAL WAY FINANCIAL WINDOW
ITEM#: G
POLICY QUESTION: Should the City Council authorize the Mayor to sign a two year agreement to be executed
in the first quarter of 2016.
COMMITTEE: FEDRAC
CATEGORY:
D Consent
!ZI City Council Business
D Ordinance
D Resolution
REPORT BY: Councilmember Martin Moore
Attachment:
MEETING DATE: November 24, 2015
D
D
Public Hearing
Other -Discussion
DEPT: Council
Twelve (12) page detailed document about OPENGOV and how it works.
Summary/Background:
Federal Way Financial Window Proposal (FWFW) gives the opportunity for the city to transform how we report
out to the citizens our budget and financial information. The FWFW allows for citizens to be engaged and
interact with their budget, it allows the city to continue to enhance public transparency by allowing the public to
track revenue that comes into the city, capital projects and our city's check book. Lastly, FWFW allows citizens
the ability to understand and know their budget by utilizing 21st century Visual Media tools.
OpenGov's is a cloud-based financial analysis platform that transforms complex government financial data into
intuitive, interactive reports that make it easy to see how taxpayer moriey is collected and spent. Citizens can
easily review how their city's funds are allocated, and public administrators can analyze historical financial
trends, manage current-year spending and operations, and use data to make decisions about the future. The
platform visualizes financial data on the web, matching General Ledger data to the Chart of Accounts and
enabling users to generate their own graphs and charts with a few clicks of a mouse. Users can drill-down to the
object or project level, filterdata by fund, department, or object code and instantly compare operations to budget.
The transparency delivered by OpenGov creates an environment of collaboration and productivity among
internal staff, improves dialogue with council and elected officials, and leads the way for today's governments to
build trust and engagement with their constituents. The OpenGov platform powers more than 500 governments
of all sizes across the country and should be a suitable fit for the City of Federal Way.
The annual fee based a two contract is $11,000, if we go with a one year contract the annual fee is $14,000.
Options Considered:
Option 1 -Authorize the Mayor to sign a two year agreement to be executed in the first quarter of 2016.
Option 2 -Direct the staff for additional information.
MAYOR'S RECOMMENDATION: Authorize the Mayor to sign a two year agreement to be executed in the first
quarter of 2016.
MAYOR APPROVAL:
Initia I/Date
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CHIEF OF STAFF:
Committee
Initial/Date
Council
Initial/Date
COMMITTEE RECOMMENDATION: FORWARD TO CITY COUNCIL FOR APPROVAL OF A Two YEAR AGREEMENT
PROPOSED COUNCIL MOTION: TO AUTHORIZE THE MAYOR TO SIGN A TWO YEAR AGREEMENT
18T READING OF ORDINANCE: N/A
2ND READING OF ORDINANCE: N/A
(BELOW TO BE COMPLETED BY CITY CLERKS OFFICE)
COUNCIL ACTION:
0 APPROVED
0 DENIED
0 TABLED/DEFERRED/NO ACTION
0 MOVED TO SECOND READING (ordinances only)
REVISED -10/01/2014
COUNCIL BILL#
l8T reading
Enactment reading
ORDINANCE#
RESOLUTION#
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COUNCIL MEETING DATE: December 01, 2015 ITEM#:
CITY OF FEDERAL WAY
CITY COUNCIL
AGENDA BILL
SUBJECT: RESOLUTION: REVISED 2016 FEE SCHEDULE
POLICY QUESTION: Should the City Council authorize the Revised 2016 Fee Schedule?
COMMITTEE: FEDRAC
CATEGORY:
D Consent
D City Council Business
STAFF REPORT BY: Ade Ariwoola
Attachments:
1. Finance Director's memo
2. Resolution
3. Exhibit A
4. FWPS Capital Facilities Plan
Options Considered:
D Ordinance
~ Resolution
1. Approve the Revised Fee Schedule Resolution.
2. Approve the Fee Schedule Resolution as modified.
MEETING DATE: November 24, 2015
D
D
DEPT: Finance
Public Hearing
Other
3. Do not approve the Resolution and provide direction to staff.
----~-----------------------------
CHIEF OF STAFF:
: Options 1 and 2.
Initial/Date
Committee
Initial/Date
Council
Initial/Date
COMMITTEE RECOMMENDATION: I move to forward the 2016 Fee Schedule to the December OJ, 2015 consent
agenda for approval.
Committee Chair Committee Member Committee Member
PROPOSED COUNCIL MOTION: "I move approval of the Revised 2016 Fee Schedule to the December 01, 2015
City Council regular meeting for consent."
. {BELOW TO BE COMPLETED BY CITY CLERKS OFFICE)
COUNCIL ACTION:
0 APPROVED
0 DENIED
0 TABLED/DEFERRED/NO ACTION
0 MOVED TO SECOND READING (ordinances only)
REVISED -1/2015
COUNCIL BILL#
I ST reading
Enactment reading
ORDINANCE#
RESOLUTION #
CITY OF FEDERAL WAY
Finance Department
M EMORAN DU M
To: Council
From: Ade' Ariwoola, Finance Director
Via:
Subject:
Date:
Jim Ferrell, Mayor
2016 Fee Schedule
November 24, 2015
Background:
The City sets fees for various things within its jurisdictions and these fees are reviewed and
sometimes adjusted every year. This report explains some of the major changes made to the
schedule compared to the current fee schedule established by Council in 2014for 2015 with
Resolution 14-6734.
The Federal Way Public Schools changed their fees as referenced on Section Seventeen of “Exhibit A.”
The City has not changed most of its fees in the last few years due to the economic condition. We have made
modifications some of the fees to bring them to a comparable level with neighboring cities.
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RESOLUTION NO. ________
A RESOLUTION of the City Council of the City of Federal
Way, Washington, adopting a fee schedule for 2015 and
repealing the fee schedule adopted in Resolution No. 14-673
______________________________________________________________________________
WHEREAS, the City is authorized under RCW 35A.11.020. 35A.63.100(2), and RCW
19.27.040 to require licenses for the conduct of business, permits for the construction of
structures and improvements, and to impose fees to recoup the costs of processing and/or
providing services; and
WHEREAS, the Federal Way Revised Code establishes the basis for the assessment
and/or collection of such license, permit fees, and service charges; and
WHEREAS, the City Council deemed it is advisable and necessary to provide gradual
annual increases in Land Use, Mechanical, Plumbing, Public Works, Electrical, and Building
permit fees and to establish the mid-year Consumer Price Index for All Clerical Workers (CPI-
W) for the Seattle-Tacoma-Bremerton area as the basis for such adjustments in Resolutions 98-
281, 01-351, 02-377, 03-406, 04-435, 05-462, 06-490, 07-513, 08-537, 09-567, 10-585, 10-599,
11-612, 12-626, 13-654, and 14-673; and
WHEREAS, the City Council has historically adjusted development services and permit
fees under the Land Use, Mechanical Code, Plumbing Code, Public Works, Electrical Code, and
International Building Codes in accordance to the percentage of inflation measured by the mid-
year CPI-W for the Seattle-Tacoma-Bremerton area; and
WHEREAS, the Transportation Impact Fees is indexed to provide for an automatic
increase each year based on a three-year moving average of the Washington State Department of
Transportation Construction Cost Index; and
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WHEREAS, the City Council finds it necessary to provide for an annual inflationary
adjustment as the basis for an increase; and
WHEREAS, the City Council finds it necessary to revise building-related permit fees in
order to ensure that fees reflect changes in the types of permits issued, more accurately recover
costs associated with permit issuance, to remain consistent with surrounding jurisdictions, and to
correct inconsistencies and errors.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF FEDERAL WAY,
HEREBY RESOLVES AS FOLLOWS:
Section 1. Repealer. The Fee Schedule attached as Exhibit A to the City of Federal Way
Resolution No. 14-676, is hereby repealed effective December 31, 2015.
Section 2. Fee Schedule. The City of Federal Way hereby adopts the 2016 Fee Schedule
as attached hereto, identified as Exhibit A and hereby incorporated in full by this reference, for
fees associated with the various licenses, permit processes, and other business activities of the
City.
Section 3. Severability. If any section, sentence, clause or phrase of this resolution
should be held to be invalid or unconstitutional by a court of competent jurisdiction, such
invalidity or unconstitutionality shall not affect the validity or constitutionality of any other
section, sentence, clause or phrase of this resolution.
Section 4. Corrections. The City Clerk and the codifiers of this ordinance are authorized
to make necessary corrections to this ordinance including, but not limited to, the correction of
scrivener/clerical errors, references, ordinance numbering, section/subsection numbers and any
references thereto.
Section 5. Ratification. Any act consistent with the authority and prior to the effective
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date of this resolution is hereby ratified and affirmed.
Section 6. Effective Date. The fee schedule adopted by this resolution shall be effective
January 1, 2016. An act consistent with the authority and prior to the effective date of the
resolution is hereby ratified and affirmed.
Section 7. Savings Clause. Resolution No. 14-673, a portion of which is repealed by this
resolution, shall remain in full force and effect until the effective date of this Resolution and
shall remain in full force and effect in the event this resolution is invalidated in its entirety.
RESOLVED BY THE CITY COUNCIL OF THE CITY OF FEDERAL WAY,
WASHINGTON this _____ day of December, 2015.
CITY OF FEDERAL WAY
MAYOR, JIM FERRELL
ATTEST:
CITY CLERK, STEPHANIE COURTNEY, CMC
APPROVED AS TO FORM:
CITY ATTORNEY, AMY JO PEARSALL
FILED WITH THE CITY CLERK:
PASSED BY THE CITY COUNCIL:
RESOLUTION NO.:
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October 2015 Monthly Financial Report - Highlights
The following are highlights of the October 2015 Monthly Financial Report. Detailed financial information can be
found in the October 2015 Monthly Financial Report detail.
Notable Areas
1. Public Works permits and fees is above 2015 year-to-date budget by $120K or 47.7% primarily due to prior
inspections hours for private development construction of public improvements now being charged against
the deposit made by the developer.
2. Hotel/Motel lodging tax is $28K or 15.6% above 2014 year-to-date collections. With more visitors staying
in hotels, it benefits the economy in the local area.
3. Dumas Bay Center is $113K or 19.6% above 2014 year-to-date collections. There has been an increase in
retreat rentals at the facility, and there was a 10% pricing increase for rental fees over 2014.
General & Street Fund Summary
Revenues are above the year-to-date budget by $1.8M or 6.6% with all revenues on target or above year-to-date
budget except for court revenue, and interest earnings.
Total General & Street Fund expenditures are below year-to-date budget by $5K or less than 0.02%. 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 $8K primarily due to payment for 2014 and 2015 association
dues in 2015, Mayor’s Office is over year-to-date budget by $44K primarily due to an increase in temporary help, a
payout of vacation for a position leaving the City, 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 $88K primarily
due to more outside legal services for litigation and legal consultation. Municipal Court is over year-to-date budget
by $6K primarily due to vacation payout for a position leaving the City. Police is over year-to-date budget by
$271K 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 $147K 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 $79K primarily due to a union negotiation increase in pay for seasonal
help, overtime pay, and an increase in supplies due to warmer weather. The city is currently going through mid-
biennial budget adjustments and the budget ordinance will be before the council by the end of the year.
Property tax is above 2014 year-to-date actual by $89K or 1.2% and above 2015 year-to-date budget by
$10K or 0.1%.
Sales tax exceeds 2014 year-to-date actual by $872K or 9.6% and also exceeds 2015 year-to-date budget
by $1.0M or 11.5%. Retail sales (increase of $307K or 6.5%), services (increase of $172K or 8.1%),
construction (increase of $363K or 40.3%), and wholesaling (increase of $12K or 3.2%) 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
$140K or 8.8% and 2015 year-to-date budget by $151K or 9.6% which further indicates growth.
Community Development permits and fees are below the 2014 year-to-date actual by $350K or 12.7%
and above 2015 year-to-date budget by $165K or 7.3%. Significant permit revenues received year-to-date
include Federal Way High School, Kitts Corner Apartments, Crestview West Apartments, Highpoint
Apartments, and Christian Faith School. 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 above 2014 year-to-date actual by $33K or 2.8% and below 2015 year-to-date budget by
$122K or 9.2%. 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 $32K or 3.6% and above 2015
year-to-date budget by $81K or 9.7%. 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.
182
Designated Operating Funds
Expenditures are below 2015 year-to-date budget by $108K or 0.9% 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 $92K or 3.1% primarily due to vacancies of positions.
Utility tax revenues received year-to-date as reported on the monthly financial report totals $8.5M and is
$337K or 3.8% below 2014 year-to-date actual and $810K or 8.7% 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 $126K or 3.6%.
Gas – current YTD decrease by $119K or 9.9%
Cable – current YTD increase by $43K or 4.1%
Cellular – current YTD decrease by $180K or 11.5%
SWM – current YTD increase by $32K or 12.4%
Real estate excise tax 2015 year-to-date revenues of $2.5M is above 2014 year-to-date actual by $858K or
52.0% and is above the 2015 year-to-date budget by $1.1M or 80.6%. There were 128 taxable residential
sales (total sales $35.9M / $178K tax), and two commercial sales (total sales $13.6M / $68K tax).
Federal Way Community Center continues to increase revenues while controlling expenditures.
2015 year-to-date operating revenues total $1.6M, which is above the 2015 year-to-date budget by $35K or
2.3% and above the 2014 year-to-date actual by $6K or 0.4%. 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 $1.8M, which is above the 2015 year-to-date budget by $7K
or 0.4% and below 2014 year-to-date actual by $17K or 1.0%. Increases in personnel cost is due to
increased service levels to meet higher demands. 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, timing of payments, and generally warm weather this year.
The 2015 year-to-date revenues over / (under) expenditures of ($184K) is performing better than the 2015
year-to-date budget by $28K and better than 2014 year-to-date actual by $23K. To date, $269K of
operating subsidy has been used to keep the reserve fund balance at $1.5M. The City used $209K in
operating subsidy this time last year. Of the $269K, $159K is for major maintenance on the facility.
The projected ending fund balance for the end of this year is $1.5M, and the current year-to-date 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 $113K or 19.6% compared to 2014, and
expenditures are over 2015 year-to-date budget by $61K or 10.3%.
2015 year-to-date operating revenues total $694K, which is $122K or 21.3% above the 2015 year-to-date
budget, and above 2014 year-to-date actual by $113K or 19.6%. 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 $647K, which is $61K or 10.3% above the 2015 year-to-date
budget and $41K 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
ten months.
2015 year-to-date revenues over/(under) expenditures of $46K is above 2014 year-to-date by $72K.
The year-to-date fund balance of $397K includes the major maintenance cost of $233K 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 $500K.
183
October 2015 Monthly Financial Report - Detail
2014 2015 YTD Budget vs. Actual
AnnualAnnualYTDAnnualYTDYTDFavorable/(Unfavorable)
BudgetActualActualBudgetBudgetActual$%
Beginning Fund Balance 16,240,295$ 16,240,295$ 16,240,295$ 13,264,105$ 13,264,105$ 13,264,105$ n/an/a
Revenues:
Property Taxes 10,077,000 10,233,416 7,383,377 10,342,770 7,462,276 7,472,011 9,735 0.1%
Sales Tax 11,614,000 12,173,288 9,095,116 11,962,420 8,937,568 9,967,425 1,029,857 11.5%
Criminal Justice Sales Tax 1,913,000 2,138,405 1,586,534 2,123,430 1,575,424 1,726,375 150,951 9.6%
Gambling Taxes 145,000 176,068 128,233 155,000 100,012 123,723 23,711 23.7%
State Shared Revenue 2,171,000 2,355,979 1,759,600 2,483,000 1,854,468 1,901,418 46,950 2.5%
Leasehold Tax 6,000 6,693 4,919 6,000 4,409 5,023 613 13.9%
Court Revenue 1,431,000 1,370,107 1,174,797 1,551,550 1,330,372 1,208,041 (122,331) -9.2%
CED Permits & Fees 2,100,577 3,059,772 2,765,144 2,572,000 2,249,720 2,416,357 166,637 7.4%
PW Permits & Fees 317,000 368,797 317,718 317,000 252,589 373,045 120,457 47.7%
Business License Fees 252,000 267,293 107,193 259,000 103,867 111,126 7,259 7.0%
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 64,750 58,225 65,000 58,450 64,850 6,400 10.9%
Park & General Recreation Fees 937,000 992,680 885,381 937,000 835,720 917,037 81,317 9.7%
Police Services 765,000 1,058,716 678,872 984,000 630,962 764,688 133,726 21.2%
Admin/Cash Management Fees 520,314 520,314 433,595 375,896 313,247 313,247 0 0.0%
Interest Earnings 31,000 17,534 16,308 31,000 28,831 19,957 (8,875) -30.8%
Miscellaneous/Other 219,000 332,703 293,461 278,600 245,739 338,244 92,504 37.6%
Total Revenues33,594,891 36,207,497 27,496,855 35,493,666 26,776,198 28,554,891 1,778,693 6.6%
Expenditures:
City Council 389,913 355,579 315,224 367,442 316,478 324,796 (8,318) -2.6%
Mayor's Office 1,287,346 1,336,396 1,063,058 1,440,769 1,212,333 1,256,175 (43,842) -3.6%
Community Development 2,863,861 2,697,364 2,111,249 2,296,033 1,896,523 1,818,701 77,822 4.1%
Economic Development 364,864 131,364 76,393 308,289 170,915 168,695 2,220 1.3%
Human Services 778,640 811,456 577,866 781,378 586,034 536,996 49,038 8.4%
Finance 999,938 962,916 851,687 908,534 761,624 752,692 8,932 1.2%
Human Resources 1,066,541 969,381 729,644 874,337 580,741 570,318 10,423 1.8%
Law 1,624,308 1,471,143 1,243,402 1,158,387 965,323 1,053,078 (87,756) -9.1%
Municipal Court 1,687,470 1,670,089 1,342,131 1,304,387 1,086,989 1,092,541 (5,552) -0.5%
Jail 4,159,831 4,004,632 3,331,912 4,276,614 3,563,845 3,711,220 (147,375) -4.1%
Police 22,987,085 23,898,496 19,745,255 18,198,547 15,168,489 15,439,208 (270,719) -1.8%
Parks & Recreation 4,213,996 3,960,905 3,261,071 3,468,663 2,959,252 3,038,298 (79,046) -2.7%
Public Works 5,292,730 4,630,788 3,515,124 4,069,657 3,197,530 2,698,128 499,402 15.6%
Total Expenditures47,716,523 46,900,509 38,164,016 39,453,037 32,466,075 32,460,847 5,228 0.0%
Revenues over/(under) Expenditures(14,121,632) (10,693,012) (10,667,161) (3,959,371) (5,689,877) (3,905,956) 1,783,921 -31.4%
Other Sources:
Ongoing Transfers In:
Red Light/School Zone for Comp Pln & Traffic1,096,000 1,093,212 1,096,000 155,000 155,000 155,000 - 0.0%
Utility Tax for Designated Programs 1,343,000 1,140,135 975,000 498,000 30,000 30,000 - 0.0%
Utility Tax for Operations 3,893,000 3,893,000 3,893,000 7,245,493 4,779,572 4,779,572 - 0.0%
Utility Tax for Prop 1 Voter Package 2,980,187 2,931,304 2,513,134 - - - - n/a
One-Time Transfers In/Grants/Other 331,450 520,168 390,871 421,899 325,679 325,679 - 0.0%
Total Other Financing Sources9,643,637 9,577,819 8,868,005 8,320,392 5,290,251 5,290,251 - 0.0%
Other Uses:
Contingency Reserve Funds 27,000 - - - - - - n/a
1-Time Transfers Out/Other/Unalloc IS 3,218,464 1,861,000 2,074,613 5,602,968 4,514,490 4,514,490 - 0.0%
Total Other Financing Uses3,245,464 1,861,000 2,074,613 5,602,968 4,514,490 4,514,490 - 0.0%
Total Ending Fund Balance 8,516,836$ 13,264,102$ 12,366,526$ 12,022,158$ 8,349,988$ 10,133,910$ n/an/a
GENERAL & STREET
FUND SUMMARY
184
2014 2015 YTD Budget vs. Actual
AnnualAnnualYTDAnnualYTDYTDFavorable/(Unfavorable)
BudgetActualActualBudgetBudgetActual$%
Beginning Fund Balance 18,232,684$ 18,232,684$ 18,232,684$ 21,407,791$ 21,407,792$ 21,407,792$ n/an/a
Revenues:
Utility Tax 9,711,581 9,308,402 6,812,384 9,808,966 7,176,838 6,552,527 (624,312) -8.7%
Utility Tax - Prop 1 Voter Package 2,840,419 2,720,475 1,992,469 2,868,824 2,101,119 1,915,793 (185,326) -8.8%
Hotel/Motel Lodging Tax 195,000 231,828 178,648 200,000 154,121 206,470 52,349 34.0%
Real Estate Excise Tax 1,800,000 2,062,722 1,650,249 1,900,000 1,388,600 2,508,070 1,119,470 80.6%
Property Tax - King Co Expansion Levy - 181,880 108,089 155,000 92,114 99,558 7,444 8.1%
State Shared Revenue 495,000 496,470 371,332 509,000 380,703 380,403 (300) -0.1%
Traffic Safety (Red Light/School Zone)1,455,000 2,460,187 2,008,558 2,123,643 1,733,795 2,437,296 703,501 40.6%
Federal Way Community Center 1,643,500 1,851,260 1,578,693 1,818,500 1,549,790 1,585,150 35,361 2.3%
Dumas Bay Centre Fund 635,251 644,049 580,087 635,251 571,957 693,545 121,587 21.3%
Surface Water Management Fees 3,456,000 3,462,003 2,968,857 3,820,000 3,275,858 2,847,744 (428,115) -13.1%
Refuse Collection Fees 287,517 305,742 256,724 302,517 254,016 250,915 (3,101) -1.2%
Interest Earnings 15,300 106,674 92,002 11,800 21,478 21,478 - 0.0%
Miscellaneous/Other 27,768 27,881 25,823 27,768 35,324 35,324 - 0.0%
Total Revenues22,562,336 23,859,573 18,623,912 24,181,269 18,735,715 19,534,274 798,559 4.3%
Expenditures:
Arterial Streets Overlay Program 1,696,031 1,415,175 1,390,181 1,724,205 1,325,933 1,325,933 - 0.0%
Utility Tax Admin/Cash Mgmt Fees 48,000 48,000 40,000 - - - - n/a
Solid Waste & Recycling 499,412 461,717 378,010 500,101 404,957 404,957 - 0.0%
Hotel/Motel Lodging Tax 227,034 58,786 56,599 355,296 134,353 134,353 - 0.0%
Traffic Safety (Red Light/School Zone)625,000 627,786 523,287 2,123,644 1,770,149 1,685,714 84,435 4.8%
Utility Tax Proposition 1 - - - 2,841,965 2,302,888 2,302,888 - 0.0%
Debt Service (Debt & Admin Fee)1,995,392 1,985,446 1,351,987 1,039,573 372,168 372,168 - 0.0%
Federal Way Community Center 2,205,049 2,174,104 1,785,697 2,150,024 1,761,437 1,768,772 (7,335) -0.4%
Performing Arts & Conf Ctr Operations - - - 10,000 5,429 5,429 - 0.0%
Dumas Bay Centre Fund 695,146 728,379 605,686 708,071 586,562 647,137 (60,575) -10.3%
Surface Water Management 3,940,196 3,132,984 2,613,253 3,777,547 2,970,285 2,878,349 91,936 3.1%
Total Expenditures11,931,259 10,632,377 8,744,700 15,230,426 11,634,160 11,525,699 108,461 0.9%
Revenues over/(under) Expenditures10,631,077 13,227,196 9,879,212 8,950,843 7,101,555 8,008,575 907,020 12.8%
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 for FWCC Oper/Reserves554,275 301,944 208,670 396,754 269,342 269,342 - 0.0%
Utility Tax for FWCC & SCORE Debt - 25,169 - 1,838,813 1,171,408 1,171,408 - 0.0%
Utility Tax for Arterial Streets Overlay - - - 1,013,000 760,885 760,885 - 0.0%
1-Time Transfers/Grants/Other 13,964,796 14,128,588 13,565,922 203,308 160,366 160,366 - 0.0%
Total Other Sources14,631,071 14,567,701 13,886,592 3,685,534 2,595,660 2,595,660 - 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 FWCC Oper/Reserves554,275 301,944 208,670 396,754 269,342 269,342 - 0.0%
Utility Tax to FWCC & SCORE Debt - - - 1,028,040 993,522 993,522 - 0.0%
Utility Tax to DBC Oper/Reserves 112,000 112,000 112,000 233,659 233,659 233,659 - 0.0%
Utility Tax to Arterial Streets Overlay - - - 1,013,000 760,885 760,885 - 0.0%
Utility Tax to Transportation Capital - - - - - - - n/a
Utillity Tax to General/Street Oper5,236,000 5,033,135 4,868,000 7,763,493 4,809,572 4,809,572 - 0.0%
Utility Tax to Prop 1 Voter Package2,980,187 2,931,304 2,513,134 - - - - n/a
1-Time Transfers/Other/Unalloc IS 15,366,404 15,102,476 14,389,304 5,542,155 4,692,666 4,692,666 - 0.0%
Total Other Uses25,390,591 24,619,796 23,232,833 15,977,101 11,759,646 11,759,646 - 0.0%
Ending Fund Balance
Arterial Streets Overlay 1 308,702 200,623 100,000 - 164,459 n/an/a
Utility Tax (non-Prop 1)2,615,082 2,710,592 513,205 2,090,614 - 2,138,272 n/an/a
Utility Tax - Prop 1 Voter Package 905,665 834,603 524,769 861,462 - 447,840 n/an/a
Solid Waste & Recycling 183,884 204,137 156,983 178,751 - 150,809 n/an/a
Hotel/Motel Lodging Tax 195,300 400,296 349,283 245,300 - 487,866 n/an/a
Federal Way Community Center 1,586,740 1,573,471 1,596,037 1,499,999 - 1,500,001 n/an/a
Traffic Safety Fund 2,492,758 3,500,514 3,150,488 2,915,180 - 3,670,786 n/an/a
Real Estate Excise Tax Fund 3,286,857 3,550,864 3,819,089 2,727,091 - 3,972,251 n/an/a
Performing Arts & Conf Ctr Operations - - - - - 4,577 n/an/a
Paths & Trails 14,440 196,665 120,532 360,664 - 303,602 n/an/a
Strategic Reserve Fund 3,000,000 3,382,044 3,000,780 3,154,696 - 3,221,305 n/an/a
Debt Service Fund 39,444 73,485 682,023 872,726 - 873,378 n/an/a
Surface Water Management 3,628,141 4,491,213 4,411,876 3,018,545 - 2,920,366 n/an/a
Dumas Bay Centre Fund 155,929 181,200 239,967 42,039 - 396,870 n/an/a
Total Ending Fund Balance 18,104,238$ 21,407,787$ 18,765,655$ 18,067,067$ -$ 20,252,381$ n/an/a
DESIGNATED OPERATING
FUNDS SUMMARY
185
Sales Tax
Compared to year-to-date October 2014 actual, sales tax revenues are up by $81K or 7.8%. Compared to 2015 year-to-
date budget, year-to-date sales tax revenues went up by $1.0M or 11.5%. There is usually a two month lag in sales tax
revenue. The sales tax reported for August 2015 is paid in October 2015.
LOCAL RETAIL SALES TAX REVENUES
YTD October
Favorable/(Unfavorable)
2014 2015 Change from 20142015 Actual vs Budget
MonthActualBudgetActual$ %$%
Jan -$ - - - - - -
Feb1,193,962 1,173,279 1,353,180 159,218 13.3%179,900 15.3%
Mar 885,403 870,066 912,804 27,401 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 11.4%129,001 13.4%
Aug1,127,275 1,107,748 1,254,134 126,859 11.3%146,386 13.2%
Sep1,062,818 1,044,407 1,144,483 81,665 7.7%100,076 9.6%
Oct1,042,609 1,024,548 1,123,740 81,131 7.8%99,192 9.7%
Nov1,082,321 1,063,573 - - - - -
Dec1,995,852 1,961,279 - - - - -
YTD Total 9,095,116$ 8,937,568$ 9,967,425$ 872,309$ 9.6%1,029,857$ 11.5%
Annual Total 12,173,288$ 11,962,420$ n/an/an/an/an/a
COMPARISON OF SALES TAX COLLECTIONS BY SIC GROUP
Favorable/(Unfavorable)
Component20142015 Change from 2014
GroupYTD OctYTD Oct$%Explanation
Retail Trade4,738,884$ 5,045,867$ 306,983$ 6.5%Up $332K - Motor Vehicle & Parts Dealer, Building Material & Garden, Clothing and Accessories,
Sporting Goods, Health & Personal Care, Hobby, Books, Food & Beverage Stores, Gasoline
Stations
Down $26K - Furniture & Home Furnishings, Miscellaneous & Nonstore Retailers, Electronics &
Appliances
Services 2,130,183 2,302,199 172,016 8.1%Up $184K - 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 $12K - Professional/Scientific/Tech, Company Management, Educational Services, Social
Assistance, Performing Arts
Construct 900,248 1,263,406 363,158 40.3%Up $376K - Construction of Buildings, Specialty Trade
Down $12K - Heavy & Civil Construction
Wholesaling 390,882 403,216 12,334 3.2%Up $12K - Wholesale Trade, Durable & Nondurable goods
Transp/Utility 2,740 4,261 1,522 55.5%
Information 464,383 481,022 16,639 3.6%Up $17K - Internet Service Providers, Publishing Industries, Telecommunications, Other
Information Services
Manufacturing 86,508 89,951 3,443 4.0%Up $15K Food Manufacturing, Printing & Related Support, Fabricated Metal Products, Computer
& Electronic Products, & Miscellaneous Manufacturing
Down $12K - Wood Product Manufacturing, Apparel Manufacturing, Electric Equipment
Government 140,070 119,445 (20,624) -14.7%Up $7K - Executive Legislative
Down $27K - Nonclassifiable establishments, Economic Programs Admin
Fin/Insurance
/Real Estate
228,723 218,670 (10,053) -4.4%Up $10K - Rental/Leasing
Down $21K - Insurance Carriers and Related, Real Estate
Other 12,495 39,386 26,892 215.2%
9,095,116$ 9,967,425$ 872,309$ 9.6%
186
SALES TAX COMPARISON by AREA
YTD October
Favorable/(Unfavorable)
Chg from 2014
Location 20142015 $%Explanation
YTD Total Sales Tax9,095,116$ 9,967,425$ 872,309$ 9.6%
S 348th Retail Block859,133 1,264,431 405,298 47.2%Up $427K Retail Automative/Gas, Retail Building
Materials, Retail General Merchandise
Down $22K Retail Eating and Drinking, Electronics &
Appliances
The Commons 673,737 828,802 155,065 23.0%Up $166K Misc Retail Trade, Retail Eating & Drinking,
Retail Apparel
Down $11K Communications, Retail General Merchandise
S 312th to S 316th553,353 585,177 31,824 5.8%Up $32K Retail General Merchandise, Automative Gas,
Automative Repair
Pavilion Center 325,187 326,088 900 0.3%General Increase
Hotels & Motels155,363 204,279 48,916 31.5%General Increase
FW Crossings 323,398 306,454 (16,944) -5.2%Up $5K Retail Eating & Drinking, Furnitures & Fixtures
Down $21K Retail Miscellaneous Stores, Electronics &
Appliances
Gateway Center161,816 125,825 (35,990) -22.2%Up $3K Health & Personal Care Store, Food & Beverage
Stores
Down $39K Telecommunications
Utility Tax (Total 7.75%)
The utility taxes year-to-date is $337K or 3.8% below 2014 year-to-date actual and $810K or 8.7% below 2015 budget.
There is usually a two month lag in utility tax revenue. The utility tax reported for August 2015 is paid in October 2015.
UTILITY TAXES
Year-to-date thru October
Favorable/(Unfavorable)
2014 2015 Change from 20142015 Actual vs Budget
MonthActualBudgetActual$ Var% Var$ Var% Var
Jan 811$ 855$ 777$ (34)$ -4.1%(78)$ -9.1%
Feb 884,440 932,669 787,079 (97,361) -11.0%(145,590) -15.6%
Mar 1,452,712 1,531,929 1,316,552 (136,160) -9.4%(215,377) -14.1%
Apr 465,766 491,164 499,858 34,092 7.3%8,694 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 833,039 878,465 872,972 39,933 4.8%(5,493) -0.6%
Oct 1,195,292 1,260,472 1,270,562 75,270 6.3%10,090 0.8%
Nov 724,484 763,991 - - - - -
Dec 2,499,540 2,635,841 - - - - -
YTD Subtotal8,823,791$ 9,304,958$ 8,484,228$ (339,563)$ -3.8%(820,730)$ -8.8%
Rebate(18,938) (27,000) (15,908) 3,030 0.0%11,092 -41.1%
YTD Total8,804,853$ 9,277,958$ 8,468,320$ (336,533)$ -3.8%(809,638)$ -8.7%
Annual Total12,028,877$ 12,677,790$ n/a n/an/an/an/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 1st and closes April 30th of each year. The City has processed 132 rebates at a total
cost of $16K year-to-date October 2015. The City processed 156 rebates at a total cost of $18,938 year-to-date October 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, although October revenue exceeded October 2014 actual and October 2015 budget.
187
UTILITY TAXES - by Type
Year-to-date thru October
Favorable/(Unfavorable)
Utility20142015Change from 2014
TypeActualActual $ %
Electric3,476,213$ 3,349,715$ (126,498)$ -3.6%
Gas 1,199,409 1,080,314 (119,095) -9.9%
Solid Waste 662,217 683,836 21,620 3.3%
Cable 1,051,470 1,094,313 42,843 4.1%
Phone 609,021 598,869 (10,152) -1.7%
Cellular 1,568,736 1,388,952 (179,784) -11.5%
Pager 597 466 (131) -21.9%
SWM 256,129 287,763 31,634 12.4%
Tax Rebate (18,938) (15,908) 3,030 0.0%
YTD Total8,804,853$ 8,468,320$ (336,533)$ -3.8%
Proposition 1 Voter-Approved Utility Tax
2015 Year-to-date Prop 1 expenditures total $2.3M or 81.0% of the $2.8M annual budget. Current life-to-date Prop 1 Utility tax
collections total $24.8M and expenditures total $24.3M.
2014 2015 Life
BudgetActualBudgetActualTo Date
Beginning Balance:1,045,433 1,045,433 1,002,600 834,603 n/a
OPERATING REVENUES
January 191 183 193 175 1,604,024
February 208,518 199,712 210,603 177,728 2,091,460
March 371,467 328,032 345,919 297,286 2,632,952
April 248,693 105,173 110,908 112,871 2,172,231
May 255,523 260,357 274,554 234,426 2,246,125
June 219,573 339,499 358,012 314,071 2,311,397
July 198,005 95,835 101,061 93,050 1,759,997
August 111,064 205,668 216,883 202,390 1,831,316
September 308,291 188,106 198,363 197,173 1,667,067
October 140,770 269,905 284,623 286,955 2,168,937
November 189,027 163,593 172,514 - 1,614,147
December 589,297 564,412 595,190 - 2,692,030
Total Prop 1 Revenues:2,840,419 2,720,474 2,868,824 1,916,126 24,791,681
OPERATING EXPENDITURES
Public Safety Improvement Positions & Costs:
Police Services (includes 1 Records Specialist, 8 Patrol
Officers, 4 Detectives, 1 Lieutenant, & 4 Traffic Officers)2,322,522 2,293,555 2,214,883 1,813,665 18,173,762
Court Services (includes .50 Judge, 1 Court Clerk, and Pro
Tem Pay, Public Defender contract, 1.5 Prosecutors)392,683 384,718 371,090 310,610 3,075,788
Total Public Safety Improvement Costs 2,715,205 2,678,273 2,585,973 2,124,275 21,249,550
Community Safety Program Costs:
1 Code Enforcement Officer - - 101,268 62,960 381,817
1 Code Enforcement Assistant City Attorney 69,341 57,124 58,052 42,294 517,283
1 Parks Maintenance Worker I & Security 113,555 115,482 96,672 73,359 868,501
Total Community Safety Improvement Costs 182,896 172,607 255,992 178,613 1,767,600
Indirect Support - HR Analyst 44,586 42,924 - - 291,695
SafeCity M&O 37,500 37,501 - - 245,929
Subtotal Ongoing Expenditures 82,086 80,425 - - 537,624
SafeCity Startup - - - - 189,066
Other Transfer - Prop 1 OT for Police - - - - 600,000
Subtotal Other Expenditures - - - - 789,066
Total Prop 1 Expenditures:2,980,187 2,931,305 2,841,965 2,302,889 24,343,841
Total Ending Fund Balance:905,665$ 834,603$ 1,029,459$ 447,840$ 447,840$
PROP 1
188
Real Estate Excise Tax
Compared to 2014 year-to-date
actuals, collections are up $858K or
52.0%. October's receipt of $246K
is above October 2014's actual by
$82K or 49.7% and above October
2015's projections by $98K or
66.1%.
October 2015 activities include 211
real estate transactions, of which 81
were tax exempt. There were 128
taxable residential sales (total sales
$35.9M / $178K tax), and two
commercial sales (total sales $13.6M
/ $68K tax).
Hotel/Motel Lodging Tax
Hotel/Motel lodging tax received
year-to-date in 2015 is $206K and
is above 2014's year-to-date
collections by $28K or 15.6%.
2015 year-to-date receipts are
above year-to-date projections by
$52K or 34.0%. The lodging tax
reported for August 2015 is paid in
October 2015.
Permit Activity
Building, planning, and zoning
permit activities are below 2014's
year-to-date activity by $349K or
12.6%. Compared to year-to-
date budget, permit activity is up
$167K or 7.4%.
The permits for this year’s
construction were primarily paid
for last year.
REAL ESTATE EXCISE TAX REVENUES
Year-to-date thru October
Favorable/(Unfavorable)
20142015Change from 20142015 Actual vs Budget
MonthActualBudgetActual$ % $ %
Jan80,758$ 76,309$ 155,922$ 75,165$ 93.1%79,613$ 104.3%
Feb 73,759 63,201 150,860 77,101 104.5%87,659 138.7%
Mar 115,740 137,352 331,315 215,575 186.3%193,963 141.2%
Apr 111,351 103,142 148,984 37,633 33.8%45,843 44.4%
May 443,295 233,794 302,118 (141,177) -31.8%68,323 29.2%
Jun 123,166 181,069 345,929 222,764 180.9%164,861 91.0%
Jul 238,862 188,959 302,572 63,710 26.7%113,613 60.1%
Aug 183,011 140,148 324,637 141,626 77.4%184,489 131.6%
Sep 115,931 116,474 199,688 83,757 72.2%83,214 71.4%
Oct 164,375 148,152 246,044 81,669 49.7%97,892 66.1%
Nov 138,305 172,173 - - - -
Dec 274,168 339,227 - - - -
YTD Total 1,650,248 1,388,600 2,508,070 857,821 52.0%1,119,470 80.6%
Annual Total 2,062,721$ 1,900,000$ n/an/an/an/an/a
HOTEL/MOTEL LODGING TAX REVENUES
Year-to-date thru October
Favorable/(Unfavorable)
20142015Change from 20142015 Actual vs Budget
MonthActualBudgetActual$ % $ %
Jan-$ -$ -$ -$ - -$ -
Feb 12,812 11,053 15,336 2,524 19.7%4,283 38.8%
Mar 13,343 11,511 13,489 146 1.1%1,978 17.2%
Apr 16,006 13,897 16,825 819 5.1%2,927 21.1%
May 18,548 16,001 19,890 1,342 7.2%3,888 24.3%
Jun 15,361 13,163 17,024 1,663 10.8%3,861 29.3%
Jul 17,341 14,961 21,320 3,979 22.9%6,360 42.5%
Aug 24,493 21,131 34,569 10,076 41.1%13,439 63.6%
Sept 29,629 25,561 34,823 5,194 17.5%9,262 36.2%
Oct 31,115 26,843 33,195 2,079 6.7%6,351 23.7%
Nov 21,655 18,682 - - - - -
Dec 31,525 27,197 - - - - -
YTD Total178,648$ 154,121$ 206,470$ 27,822$ 15.6%52,349$ 34.0%
Annual Total231,828$ 200,000$ n/an/an/an/an/a
BUILDING & LAND USE PERMITS AND FEES (CD)
Year-to-date thru October 2015
Favorable/(Unfavorable)
20142015Change from 20142015 Actual vs Budget
MonthActualBudgetActual$%$%
Jan124,209 177,173 100,841 (23,368) -18.8%(76,332) -43.1%
Feb 97,873 148,781 512,848 414,974 424.0%364,066 244.7%
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%
May 492,934 275,919 193,125 (299,809) -60.8%(82,794) -30.0%
Jun 393,869 330,940 126,129 (267,741) -68.0%(204,811) -61.9%
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 254,523 196,954 233,908 (20,615) -8.1%36,954 18.8%
Oct 185,981 169,946 300,673 114,692 61.7%130,728 76.9%
Nov 141,806 150,035 - - - - -
Dec 152,822 172,244 - - - - -
YTD Total2,765,144$ 2,249,720$ 2,416,357$ (348,787)$ -12.6%166,637$ 7.4%
Annual Total3,059,772$ 2,572,000$ n/an/an/an/an/a
189
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’s portion of overtime is $66K or 10.2% above annual projections.
Compared to year-to-date 2014 actuals, City’s portion of overtime is below by 10K or 1.4%. Including the increase in billable
overtime, total overtime decreased by $22K or 2.3% over the same time last year.
The October combined overtime increase of $1K above 2014 year-to-date actual is due to an increase in case completion
expenditures.
PD Overtime by Type
Year-to-date thru October
(Favorable)/Unfavorable
20142015 Change from 2014
TypeActualActual$%
Training20,804$ 12,783$ (8,020)$ -38.6%
Court32,032 24,275 (7,757) -24.2%
Field Oper 592,688 605,555 12,867 2.2%
Other 75,675 68,139 (7,537) -10.0%
City Portion721,199 710,751 (10,447) -1.4%
Contract/Grant203,979 190,419 (13,559) -6.6%
Traffic School18,323 20,249 1,926
Billable 222,302 210,669 (11,633) -5.2%
YTD Total 943,501$ 921,420$ (22,081)$ -2.3%
Jail Services
The total jail budget is $4.28M and it is for SCORE Jail maintenance & operation assessments and alternative programs. Debt
service is being paid for by SCORE reserves in 2015.
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.
Other jail & alternative programs are provided by King County and Providence Community for psychiatric care. To date the City
has spent $147K on these services that are not currently being provided by SCORE. Budget for alternative programs will be added
in the mid-biennial budget adjustment.
Jail and Alternatives to Confinement
20142015
Annual ActualAnnual BudgetYTD BudgetYTD Actual
SCORE3,852,676$ 4,276,614$ 3,563,845$ 3,563,845$
Other Jail & Alternative Programs151,957 - - 147,375
Subtotal M&O4,004,633 4,276,614 3,563,845 3,711,220
Subtotal Debt Service941,823 - - -
Total 4,946,456$ 4,276,614$ 3,563,845$ 3,711,220$
PD Overtime by Month
Year-to-date thru October
(Favorable)/Unfavorable
20142015Change from 20142015 Actual vs Budget
MonthActualBudgetActual$%$%
Jan69,247$ 63,491$ 92,125$ 22,878$ 33.0%28,634$ 45.1%
Feb63,022 62,595 61,090 (1,931) -3.1%(1,504) -2.4%
Mar 63,508 59,691 61,169 (2,339) -3.7%1,478 2.5%
Apr 70,836 61,840 55,955 (14,881) -21.0%(5,885) -9.5%
May 123,628 65,892 84,365 (39,263) -31.8%18,472 28.0%
Jun 54,966 53,453 81,812 26,846 48.8%28,359 53.1%
Jul 117,348 79,157 90,427 (26,921) -22.9%11,270 14.2%
Aug 44,461 58,901 73,713 29,252 65.8%14,812 25.1%
Sep 60,145 62,559 55,110 (5,036) -8.4%(7,449) -11.9%
Oct 54,038 77,178 54,986 949 1.8%(22,191) -28.8%
Nov 75,138 54,228 - - - - -
Dec 58,708 68,171 - - - - -
City Portion721,199 644,756 710,751 (10,447) -1.4%65,995 10.2%
Billable222,302 46,416 210,669 (11,633) -5.2%164,253 353.9%
YTD Total943,501$ 691,172$ 921,420$ (22,081)$ -2.3%230,248$ 33.3%
Billable -$ 7,210$ -$ -$ - -$ -
Annual Total n/a 820,781$ n/an/an/an/an/a
190
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
20142015 Variance
Favorable/(Unfavorable)
Month
Gross
Revenue
Payments
to ATS
Net
Revenue
Gross
Revenue
Payments
to ATS
Salaries & Wages
& Crt Security
Net
Revenue$ Variance% Variance
Jan237,957$ (53,038)$ 184,920$ 214,295$ (52,250)$ (116,987)$ 45,058$ (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%
Sep 158,498 (52,250) 106,248 222,403 (52,250) (120,472) 49,681 (56,567) -53.2%
Oct 293,834 (52,250) 241,584 258,671 (52,250) (120,482) 85,939 (155,645) -64.4%
Nov 193,494 (52,250) 141,244 - - - - - -
Dec 258,137 (52,250) 205,887 - - - - - -
YTD Total2,008,558$ (523,287)$ 1,485,271$ 2,437,296$ (465,500)$ (1,220,214)$ 751,582$ (733,690)$ -49.4%
Annual Total2,460,189$ (627,787)$ 1,832,402$ n/an/a n/a n/an/a n/a
Annual Budgetn/an/a830,000 n/an/a n/a - n/a n/a
Court
Court revenues are $33K or 2.8% above 2014 year-to-date actuals and $122K or 9.2% below 2015 year-to-date budget.
COURT REVENUE
Year-to-date thru October Favorable/(Unfavorable)
2014 2015 Change from 20142015 Actual vs Budget
MonthActualBudgetActual$ % $ %
January109,519$ 123,805$ 96,176$ (13,344)$ -12.2%(27,629)$ -22.3%
February116,497 131,692 122,939 6,442 5.5%(8,753) -6.6%
March 129,654 146,566 115,886 (13,769) -10.6%(30,680) -20.9%
April 147,229 166,432 155,815 8,587 5.8%(10,617) -6.4%
May 93,923 106,174 86,042 (7,881) -8.4%(20,132) -19.0%
June 96,695 109,308 96,600 (95) -0.1%(12,707) -11.6%
July 115,118 130,133 120,208 5,090 4.4%(9,925) -7.6%
August 97,223 109,904 100,761 3,538 3.6%(9,143) -8.3%
September95,064 107,464 137,137 42,073 44.3%29,673 27.6%
October115,331 130,374 118,682 3,351 2.9%(11,692) -9.0%
November80,622 91,138 - ----
December 104,880 118,560 - ----
Probation 58,542 68,520 57,795 (747) -1.3%(10,725) -15.7%
1,174,795$ 1,330,372$ 1,208,041$ 33,246$ 2.8%(122,331)$ -9.2%
Probation 9,808 11,480 n/an/an/an/an/a
Annual1,370,105$ 1,551,550$ n/an/an/an/an/a
Favorable/(Unfavorable)
20142015 Change from 2014
ActualActual$ %
Civil Penalties 14,922$ 14,851$ (71)$ -0.5%
Traffic & Non-Parking 640,590 650,160 9,570 1.5%
Parking Infractions19,033 23,982 4,949 26.0%
DUI & Other Misd90,029 83,866 (6,163) -6.8%
Criminal Traffic Misd341 120 (222) -64.9%
Criminal Costs 89,929 100,533 10,604 11.8%
Interest / Other / Misc 106,235 125,031 18,796 17.7%
Criminal Conv Fees51,877 46,159 (5,718) -11.0%
Shared Court Costs45,008 43,742 (1,266) -2.8%
Services & Charges58,288 61,801 3,513 6.0%
Subtotal 1,116,253$ 1,150,246$ 33,993$ 3.0%
Probation Services58,542 57,795 (747)-1.3%
YTD Total 1,174,795$ 1,208,041$ 33,246$ 2.8%
COURT REVENUE
Year-to-date thru October
191
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
Federal Way AnnualYTD YTDYTD
Community Center Budget 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/an/a
Operating Revenues:
Daily Drop-ins310,000$ 322,506$ 279,818$ 310,000$ 268,967$ 287,043$ 18,076$ 6.7%
Passes 770,000 806,926 678,546 850,000 714,768 646,650 (68,118) -9.5%
City Employee Membership Program31,000 31,272 24,844 31,000 24,628 21,444 (3,183) -12.9%
Youth Athletic Programs 45,000 52,129 44,554 45,000 38,461 44,176 5,715 14.9%
Aquatics Programs-Lessons/Classes126,000 146,722 134,903 136,000 125,045 134,664 9,620 7.7%
Childcare Fees 9,000 6,296 5,626 9,000 8,042 3,011 (5,031) -62.6%
Fitness Classes/Fitness Training 105,000 142,504 121,190 130,000 110,556 138,529 27,973 25.3%
Towel/equipment Rentals 4,000 3,076 2,596 4,000 3,377 2,612 (764) -22.6%
Pool Rentals/Competitive-Lap Lanes16,000 19,999 14,655 16,000 11,725 18,072 6,347 54.1%
Rentals 195,000 221,578 188,584 195,000 165,963 206,780 40,817 24.6%
Merchandise Sales 7,500 9,486 8,490 7,500 6,713 9,126 2,413 35.9%
Concessions/Vending - 62,069 52,462 60,000 50,713 52,210 1,497 3.0%
Interest Earnings/Other Misc - 1,698 1,594 - - 0 0 n/a
General Park/Rec - Facility use charge25,000 25,000 20,831 25,000 20,833 20,833 - 0.0%
Total Operating Revenues1,643,500 1,851,260 1,578,693 1,818,500 1,549,790 1,585,150 35,361 2.3%
Operating Expenditures:
Personnel Costs 1,368,880 1,402,491 1,170,943 1,404,524 1,170,437 1,187,319 (16,883) -1.4%
Supplies 142,500 220,507 178,898 167,500 139,583 195,441 (55,857) -40.0%
Other Services & Charges 172,500 150,869 110,364 197,500 164,583 160,175 4,408 2.7%
Utility Cost 385,000 263,664 208,208 360,000 270,000 221,821 48,179 17.8%
Intergovernmental 20,500 25,444 20,894 20,500 16,834 4,016 12,818 76.1%
Internal Service Charges 115,669 111,129 96,391 - - - - n/a
Total Operating Expenditures2,205,049 2,174,104 1,785,697 2,150,024 1,761,437 1,768,772 (7,335) -0.4%
Revenues Over / (Under) Expenditures (561,549) (322,844) (207,004) (331,524) (211,647) (183,621) (28,026) 13.2%
Recovery Ratio 74.5%85.2%88.4%84.6%88.0%89.6%n/a .
Other Sources :
Utility Tax - Reserves - - - - - - - n/a
Utility Tax - Operations 554,275 301,944 208,670 396,754 269,342 269,342 - n/a
Grant/Other Contribution - - - - - - - n/a
Total Other Sources554,275 301,944 208,670 396,754 269,342 269,342 - n/a
Other Uses:n/a
Capital/Use of Reserves/Grants 3,500 3,140 3,143 138,700 159,190 159,190 - n/a
Total Other Uses3,500 3,140 3,143 138,700 159,190 159,190 - n/a
Net Income (10,774) (24,041) (1,477) (73,470) (101,495) (73,469) 28,026 -27.6%
Ending Fund Balance 1,586,738$ 1,573,471$ 1,596,035$ 1,499,999$ 1,471,974$ 1,500,000$ 28,027$ 1.9%
YTD Budget vs Actual
Favorable/(Unfavorable)
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 $1.6M which is $35K or 2.3% above the 2015 year-to-date budget. In comparison to
2015’s year-to-date budget:
Daily Drop-in revenues are $18K or 6.7% 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 group sales for the year. Warmer weather in
June, July, and August has helped drive daily admissions revenues. Despite having the leisure pool closed for the entire
month of September for repairs, daily drop-in sales stayed strong.
Pass revenues are $68K or 9.5% ($66K or 10.3% last month) below the projected revenue. The decrease is due to no
longer selling the 3-month and 6-month passes and lower than normal membership sales in the fall quarter. 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 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.
192
Youth Athletic Programs are $6K or 14.9% above the projected revenue. The increase is due to strong enrollment in
Kidz Love Soccer, Basketball Skills, and Passholder P.E.
Aquatic Programs are $10K or 7.7% 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.
Child Care Revenues are $5K below expected levels. Customers are not using child care as much as they used to.
Fitness Classes are $28K or 25.3% 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 54.1% 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 $41K or 24.6% above the projected revenue. Rental revenues for 2015 are higher due to a fast
start at the beginning of the year. The biggest impact has been in meeting rentals, where daily and on-going rental business
increased and stayed strong all year long. Also, booking in all other areas; special events; birthday parties and gym rentals
are all higher than 2014. June, July, and August rentals were at 100% capacity for special events.
Concessions/Vending is up $1K 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 $1.8M which is $7K or 0.4% ($8K or 0.5% last year) above the year-to-date budget.
Federal Way Community Center has recovered 89.6% (88.4% last year) of operating expenditures compared to the year-to-date
budgeted recovery ratio of 88.0% (77.6% last year). In comparison to 2015’s year-to-date budget:
Personnel Costs increased by $17K or 1.4% ($18K or 1.5% last year). 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.
Supplies are $56K or 40.0% ($63K or 54.7% last year) 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 $4K or 2.7% ($18K or 14.1% last year) below the projected spending due to staffing
efforts to handle most major repairs in-house versus using contracted services.
Utility Costs are $48K or 17.8% ($75K or 26.5% last year) below the projected spending due to Facility staffing efforts
to improve energy efficiencies in the building, timing of payments, and warmer weather also contributed.
Since 2011 the annual support from Utility tax has been declining from $320K in 2011 to $269K in 2015. Of the $269K, $159K
is for major maintenance on the facility.
The chart below provides a history of year-to-date revenues, expenditures and utility tax operating subsidy.
YTD 2010YTD 2011YTD 2012YTD 2013YTD 2014YTD 2015
Rev $1,384$1,390$1,479$1,522$1,579$1,585
Exp $1,682$1,710$1,732$1,743$1,787$1,769
Ending Fund Bal $321$781$918$1,131$1,596$1,500
Operating Subsidy $297$320$253$222$209$269
$0
$200
$400
$600
$800
$1,000
$1,200
$1,400
$1,600
$1,800
$2,000
$ In
Th
o
u
s
a
n
d
s
FWCC Finance Performance
YTD October 2015
193
Dumas Bay Centre
Dumas Bay Centre Fund year-to-date revenue of $694K is $122K or 21.3% above 2015 year-to-date budget and $113K or 19.6%
above year-to-date 2014.
Year-to-date operating expenses total $647K, which is $61K or 10.3% above 2015 year-to-date budget of $587K. Ending fund
balance for Dumas Bay Centre Fund is a positive $397K, of which a balance of $233K is earmarked for repairs and maintenance,
leaving a balance of $164K with a policy requirement of $500K.
Dumas Bay Centre Fund Annual YTD YTDYTD
Year-to-date thru October BudgetActualActualBudgetBudgetActual$%
Beginning Fund Balance 212,979$ 212,979$ 212,979$ 181,200$ 181,200$ 181,201$ n/an/a
Operating Revenues:
In-House Food Services 275,000 269,423 239,192 275,000 244,143 291,366 47,223 19.3%
Dumas Bay Retreat Center 360,251 374,625 340,895 360,251 327,814 399,564 71,750 21.9%
Knutzen Family Theatre - - - - - 2,615 2,615 n/a
Total Operating Revenues635,251 644,049 580,087 635,251 571,957 693,545 121,587 21.3%
Operating Expenses:
In-House Food Services 244,822 256,842 213,864 234,646 197,995 239,836 (41,842) -21.1%
Dumas Bay Retreat Center 365,243 394,574 329,027 390,024 325,904 344,638 (18,733) -5.7%
Knutzen Family Theatre 85,080 76,963 62,795 83,400 62,663 62,663 - 0.0%
Total Operating Expenses695,146 728,379 605,686 708,071 586,562 647,137 (60,575) -10.3%
Revenues Over/(Under) Expenses(59,895) (84,331) (25,600) (72,820) (14,604) 46,408 61,012 -417.8%
Recovery Ratio 91.38%88.42%95.77%89.72%97.51%107.17%n/an/a
Transfer In Gen Fund - Pump Station - - - - - - - n/a
Transfer In Gen Fund - Pump Station M&O4,000 4,000 4,000 4,000 4,000 4,000 - 0.0%
Transfer In Utility Tax 112,000 112,000 112,000 233,659 233,659 233,659 - 0.0%
Total Other Sources 116,000 116,000 116,000 237,659 237,659 237,659 - n/a
Marketing Study & Implementation - - - - - - - n/a
Pump Station M&O 4,000 - - 4,000 1,207 1,207 - n/a
Repairs & Maintenance 109,153 63,448 63,411 300,000 67,192 67,192 - 0.0%
Total Other Uses113,153 63,448 63,411 304,000 68,399 68,399 - -
Net Income (57,048) (31,778) 26,989 (139,161) 154,656 215,668 61,012 39.5%
Ending Fund Balance 155,931$ 181,201$ 239,968$ 42,039$ 335,856$ 396,869$ 61,013$ 18.2%
Favorable/(Unfavorable)
20152014 YTD Budget vs Actual
194
Self-Insured Health Insurance Fund
Self-Insured Health year-to-date contributed revenue is $3.8M. 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 $3.1M
for prescription services, medical services, stop loss, professional services, and wellness program. The ending fund balance for the
program is $1.7M.
Self Insured Health Insurance Fund - 2015
Description 2014
Annual
Actual
2015 Adptd BdgtJan-JuneJulAugSeptOctYTD Total
Health Insurance Premium - Employer Contribution Revenue3,958,8284,196,6911,998,187339,355346,204338,613336,7043,359,063
Health Insurance Premium - Employee Contribution Revenue214,481 -106,82517,94718,39217,97517,884179,023
Health Insurance Premium - COBRA 4,812 8,529 -1,9191,2796406404,478
Stop Loss Recovery Revenue --139,431--54,42833,545227,404
Interest Earnings 431 -8181511461922031,509
Total Revenue and Transfer In4,178,5524,205,2202,245,261359,371366,021411,848388,9763,771,476
Prescription Services 498,763 429,342295,50249,22842,59741,95542,281471,562
Medical Services 1,982,0772,033,3461,173,464269,188133,125232,563241,7412,050,080
Health Insurance - Stop Loss 366,348 428,945205,627-65,223-32,319303,169
Professional Services & Other 299,610 308,366190,6835,21453,52615,72528,610293,758
Total Expenditures for Self Insured Health3,146,7993,199,9991,865,276323,630294,470290,242344,9503,118,569
Excess of Revenues over Expenditures1,031,7531,005,221379,98535,74171,551121,60644,025652,908 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 $3.1M year-to-date in 2015, with an ending fund balance in the fund of $1.7M.
Performing Arts & Event Center (PAEC) and Downtown Square Park
Performing Arts & Event Center (PAEC) year-to-date revenue, beginning balance, and transfer in is $9.5M. This does not include
all revenue sources expected for the project. Since adoption of the project, PAEC expenditures total $3.4M.
308 Performing Arts & Event Center
(PAEC)
Annual 20142015 Adjusted
Budget
YTD Oct 2015
Beginning Balance-8,383,571 8,383,571
Transfer In - LIFT & Utility tax from
Completed projects
4,209,763310,256 310,256
Transfer In - Real Estate Excise Tax525,000--
Transfer In - Utility Tax5,210,000--
Private Contribution-1,000,000 753,534
Interest3,115-9,484
Total Beg Bal, Revenue & Transfer In9,947,8789,693,827 9,456,845
Expenditures-9,693,827 -
Other Temporary Help3,776--
Land Redevelopment Analysis and Land
Use Application
76,675--
Lloyd Enterprises Demolition120,689--
JZ Works Naming Rights32,000-16,260
Lorax Partners Design Development1,331,167-170,099
LMN Architects Project Design--1,351,488
Parametrix Surveying Services--459
HDR Engineering--44,440
Recording of document--170
Steinway & Sons Piano--104,408
Supplies & Meeting Expenditures--467
Water billings--3,686
Permits--25,942
On-Call Plan Review--1,314
Legal Notices & Bond Set--864
PAEC Director Search--22,204
PAEC Director Salaries & Wages--95,143
Total Expenditures1,564,3079,693,827 1,836,943
Total PAEC Balance8,383,571-7,619,902
Downtown square park remaining budget is $1.1M. Total year-to-date expenditures for the project total $507K. Since adoption of
the project, Downtown square park expenditures total $854K.
303 Downtown Square ParkAnnual 20142015 Adjusted
Budget
YTD Oct 2015
Beginning Balance140,0001,585,000 1,585,000
Transfer in - Real Estate Excise Tax2,698,751--
Total Beginning Balance & Transfer In2,838,7511,585,000 1,585,000
Downtown Square Park Expenditures346,3241,585,000 507,438
Total Expenditures346,3241,585,000 507,438
Total Downtown Square Park Balance2,492,427-1,077,562
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FUND ACTIVITY SUMMARY
Fund #/Fund Name Begin Balance
1/1/2015
YTD
Revenue
YTD
Expenditure
YTD Net
Income/(loss)
Ending Balance
10/31/2015*
Required Fund
Balance
001/101 General/Street Fund 13,264,105$ 35,165,253$ 38,295,448$ (3,130,195)$ 10,133,910$ 9,500,000$
Special Revenue Funds:
102 Arterial Street 308,705 1,181,687 1,325,934 (144,247) 164,458 100,000
103 Utility Tax (*)2,710,594 6,556,120 7,128,442 (572,322) 2,138,272 1,500,000
106 Solid Waste & Recycling 204,135 351,631 404,957 (53,326) 150,809 -
107 Special Contracts/Studies Fund 435,062 66,708 50,754 15,954 451,016 -
109 Hotel/Motel Lodging Tax 400,296 221,923 134,353 87,570 487,866 200,000
110 2% for the Arts 293 - - - 293 -
111 Federal Way Community Center 1,573,469 1,854,492 1,927,962 (73,469) 1,500,000 1,500,000
112 Traffic Safety Fund 3,500,515 2,441,319 2,271,048 170,271 3,670,785 1,500,000
113 Real Estate Excise Tax Fund 3,550,864 2,512,273 2,090,886 421,387 3,972,251 2,000,000
114 Prop 1 Utility Tax 834,603 1,916,125 2,302,889 (386,764) 447,839 1,000,000
115 Performing Arts & Conferenc Ctr Operations - 10,006 5,429 4,577 4,577 -
119 CDBG 48,926 52,811 291,828 (239,018) (190,092) -
120 Path & Trails 196,664 106,938 - 106,938 303,602 -
188 Strategic Reserve Fund 3,382,044 3,658 164,396 (160,738) 3,221,305 3,000,000
189 Parks Reserve Fund - - - - - 750,000
Subtotal Special Revenue Funds 17,146,170 17,275,691 18,098,877 (823,187) 16,322,983 11,550,000
201 Debt Service Fund 73,486 1,172,060 372,168 799,891 873,378 $2,500,000
Capital Project Funds:
301 Downtown Redevelopment 333,060 875,846 524,552 351,294 684,354 -
302 Municipal Facilities 199,943 98,807 98,591 216 200,159 -
303 Parks 4,713,424 466,541 1,214,995 (748,454) 3,964,970 -
304 Surface Water Management 2,511,316 1,582,356 200,724 1,381,633 3,892,949 -
306 Transportation 8,211,839 4,137,368 4,379,736 (242,368) 7,969,471 -
307 Capital Project Reserve Fund 480,167 534 - 534 480,701 480,000
308 PAEC Capital Fund 8,383,571 1,073,274 1,836,943 (763,669) 7,619,902 -
Subtotal Capital Project Funds 24,833,320 8,234,726 8,255,540 (20,815) 24,812,506 480,000
Enterprise Funds:
401 Surface Water Management 4,491,216 2,870,498 4,441,347 (1,570,849) 2,920,368 690,000
402 Dumas Bay Centre Fund 181,201 931,204 715,536 215,668 396,869 500,000
Subtotal Enterprise Funds 4,672,417 3,801,702 5,156,883 (1,355,181) 3,317,237 1,190,000
Internal Service Funds
501 Risk Management 1,346,299 813,856 1,258,718 (444,862) 901,436 1,200,000**
502 Information Systems 3,939,001 1,648,272 1,535,833 112,439 4,051,440 3,939,001
503 Mail & Duplication 218,850 107,285 143,493 (36,207) 182,642 218,850
504 Fleet & Equipment 6,463,398 1,872,063 2,294,989 (422,927) 6,040,471 6,463,398
505 Buildings & Furnishings 1,825,372 439,085 316,115 122,970 1,948,341 2,000,000
506 Health Self Insurance Fund 1,031,753 3,771,476 3,118,569 652,907 1,684,660 $970,000***
507 Unemployment Insurance Fund 1,912,291 216,234 31,132 185,102 2,097,393 250,000
Subtotal Internal Service Funds 16,736,963 8,868,270 8,698,849 169,421 16,906,385 15,041,249
Total All Funds76,726,461$ 74,517,701$ 78,877,765$ (4,360,064)$ 72,366,397$ 40,261,249$
*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 $901K 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.
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