FEDRAC PKT 02-27-2018 CITY OF
t. Federal Way
FINANCE/ECONOMIC DEVELOPMENT/REGIONAL AFFAIRS COMMITTEE
[FEDRACi
TUESDAY—February 27,2018 FEDERAL WAY CITY HALL
4:30 P.M. AGENDA HYLEBOS ROOM
1. CALL TO ORDER
2. PUBLIC COMMENT
3. COMMITTEE BUSINESS
Page Presenter/ Action or
Topic Title/Description # Time Allotted Discussion
A. APPROVAL OF SUMMARY MINUTES -JANUARY 23,2018 3 R.BUCK ACTION
5 MINUTES 2/27 Committee
B. JAIL COSTS—ADP AT SCORE 7 A. HWANG/R.CALL DISCUSSION
10 MINUTES
TO BE
PROVIDED Y.WEIDENFELD
C. AIRPORT NOISE DISCUSSION
AT 10 MINUTES
MEETING
D. OPPORTUNITY ZONES CENSUS TRACT RECOMMENDATION 11 T.JOHNSON ACTION
10 MINUTES 3/6 Council Consent
E. MONTHLY FINANCIAL REPORT- FINAL DECEMBER 2017 27 A.ARIWOOLA ACTION
10 MINUTES 3/6 Council Consent
F. VOUCHERS—JANUARY 2018 43 A.ARIWOOLA ACTION
5 MINUTES 3/6 Council Consent
G. PAEC REPORT FOR FISCAL YEAR 2017 103 T.YVONNE DISCUSSION
5 MINUTES
H. PAEC CONSTRUCTION REPORT 105 A.ARIWOOLA DISCUSSION
5 MINUTES
4. OTHER:
5. FUTURE AGENDA ITEMS:
NEXT MEETING: Tuesday, March 27,2018 @ 4:30 City Staff:
Dini Duclos, Chair Ade Ariwoola, Finance Director
Hoang Tran Robyn Buck,Administrative Assistant
Lydia Assefa-Dawson 253-835-2527
CITY OF
... Federal Way
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CITY'0i
Federal Way
City Council
Finance/Economic Development/Regional Affairs Committee
Tuesday,January 23,2018 Federal Way City Hall
4:30 p.m. SUMMARY MINUTES Hylebos Conference Room
CALL TO ORDER: Committee Chair Duclos called the meeting to order at 4:30 p.m.
COMMITTEE MEMBERS IN ATTENDANCE: Councilmember Assefa-Dawson, Councilmember
Tra n
COMMITTEE MEMBER EXCUSED:
COUNCILMEMBERS IN ATTENDANCE: Deputy Mayor Honda, Councilmember Koppang,
Councilmember Moore
STAFF MEMBERS IN ATTENDANCE: Finance Director, Ade Ariwoola; City Attorney, Ryan
Call; IT Manager, Thomas Fichtner; Economic Development Director, Tim Johnson; City
Clerk, Stephanie Courtney; Accounting Supervisor, Chase Donnelly; Administrative
Assistant, Robyn Buck
OTHERS PRESENT:
PUBLIC COMMENT:
Motion to amend the agenda to add item A2; motion seconded and carried 3-0.
APPROVAL OF SUMMARY MINUTES: Motion to approve minutes from January 10, 2018 as
written; motion seconded and carried 3-0.
WASHINGTON STATE ARCHIVES PUBLIC RECORDS GRANT APPLICATION: Presented by IT
Manager, Thomas Fichtner.
Staff is seeking approval to apply for a grant for a software system by Gov QA. The software
will provide consistency and help facilitate management and responses for public records
requests. This is a one-time grant and we will be responsible for future funding. Mr.
Fichtner will submit the application with a request of two years of grant funding. The first
year would be for $16,550 and year two and beyond would be $13,200. The software
provides access to a web portal (Cloud based) that is interactive to the public and can cut
down on duplicate requests. This will also reduce the number of man-hours dedicated to
Tuesday,January 23, 2018 Page 1
3
CITY'0i
Federal Allay
public records requests in the Police, Law and City Clerks Departments. This software will
automatically track requests for law suits. This software would eliminate the use of the ftp
site to store public records requests.
Motion to forward Option 1 for approval on the February 6, 2018 consent agenda for
approval; motion seconded and carried 3-0.
MONTHLY FINANCIAL REPORT - PRELIMINARY DECEMBER 2017: Presented by Finance
Director, Ade Ariwoola.
Mr. Ariwoola summarized the preliminary Monthly Financial Report for December 2017.
Notable areas included:
• Sales Tax—The annual budget is $14.05m. Currently we have collected $13.01m.
Typically, more than 15% of our revenue comes in November/December.
• Utility Tax —The total annual budget is $12.2m. We have collected $11.18m thus far,
but December is typically a strong month.
• General Fund- The annual budget was changed based on the amended budget. We
have accrued $39.5 out of $41m budgeted thus far. Additional revenue will be
coming in for the 13th month, the final December report. Expenses were modified for
the General Fund last month. We have spent $44.4m out of $45.23m. The expenses
will increase because the salary payment made on January 5, 2018 is actually for
December. It will be included on the next report.
• Fund Balance — $11.334m annual budget is to be used in 2018.
• Designated Operating Funds- The budget is $29.7m. We have collected $27.86m thus
far.
• Traffic Safety/Red Light — Doing reasonably well.
• Jail Services — Police over time for December is reasonable compared to other
months. Committee Chair Duclos would like a SCORE report at the next FEDRAC.
Motion to forward approval of the MONTHLY FINANCIAL REPORT- PRELIMINARY
DECEMBER 2017 to the February 6, 2018 consent agenda for approval; motion seconded
and carried 3-0.
VOUCHERS— DECEMBER 2017: Presented by Finance Director, Ade Ariwoola.
Deputy Mayor inquired about a cancelation at the PAEC. It is most likely an inconsistency in
how refunds are coded.
Motion to forward the Vouchers to the February 6, 2018 consent agenda for approval;
motion seconded and carried 3-0.
Tuesday,January 23, 2018 Page 2
4
CITY'0i
Federal Allay
PAEC CONSTRUCTION MONTHLY REPORT— DECEMBER 2017: Presented by Finance
Director, Ade Ariwoola.
We will continue to report to FEDRAC on PAEC construction until Council officially accepts
the project. Once Council accepts the project and the State certifies that there are no
claims against the contractor, the retainage will be released. 2% for the Arts final bill has
not been charged yet.
No further action.
BUDGET CALENDAR: Presented by Finance Director, Ade Ariwoola.
Mr. Ariwoola suggested that Committee/Council get started on budget calendar planning.
Goal setting could be part of the retreat. PAEC will need to be added to one of the dates.
Mr. Ariwoola presented the previous budget calendar so Committee Members to get an
idea as to how many dates they think they will need. Discussion at next FEDRAC.
No further action.
CAFR AWARD: Presented by Finance Director, Ade Ariwoola.
This is the 27th year in a row that the City of Federal Way has received the award.
No further action.
PAEC OPERATIONS REPORT: PAEC Executive Director, Theresa Yvonne was not available for
presentation.
TEG REQUESTS JANUARY-JUNE 2018: Presented by Economic Development Director, Tim
Johnson.
There will not be a Taekwondo State Championship this year. The Pacific Bonsai Museum
and Federal Way Harmony Kings submitted applications. The museum could not identify
that they were filling hotel rooms. The Harmony Kings asked for $2,000 and submitted two
applications. One application was to use the PAEC without a heavy subsidy by the Lodging
Tax Grant program. Mr. Johnson will recommend a grant to help educate non-profit
organizations to learn how to work their budgets to use our facility. Harmony Kings need to
grow the event. The recommendation is to award $2,000 to the Harmony Kings.
Motion to forward the TEG REQUESTS JANUARY-JUNE 2018 to the February 6, 2018
consent agenda for approval; motion seconded and carried 3-0.
Tuesday,January 23, 2018 Page 3
5
CITY'0i
Federal Way
OTHER:
Economic Development —A major program by the Federal Government to help increase
financing in communities called Opportunity Zones. The program required states to pass
legislation for deployment of debt funding loans. This is a tax credit program to try to
deploy money in the private sector and identify areas of need. The program works similarly
to New Market Tax Credits. The FEDRAC committee agreed that one or two extra FEDRAC
meetings a year should be to specifically discuss economic development. Committee
members agreed that this topic should be discussed at the next Council meeting.
Motion to forward the Economic Development Opportunity Zone Federal Program on the
February 6, 2018 Council business agenda, seconded, passed 3-0.
Future Agenda Item: Economic Development
NEXT MEETING: Tuesday, February 27, 2018 @ 4:30 p.m.
MEETING ADJOURNED: 5:45 p.m.
Tuesday,January 23, 2018 Page 4
6
COUNCIL MEETING DATE: N/A ITEM#:
CITY OF FEDERAL WAY
CITY COUNCIL
AGENDA BILL
SUBJECT: JAIL COSTS—ADP AT SCORE
POLICY QUESTION: N/A
COMMITTEE: Finance and Economic Development Regional Affairs MEETING DATE: Feb. 27,2018
Committee(FEDRAC)
CATEGORY:
❑ Consent ❑ Ordinance ❑ Public Hearing
❑ City Council Business ❑ Resolution ❑ Other—Information
Only
STAFF REPORT BY: City Attorney Ryan Call and Chief Andy Hwang DEPT: Police
Attachments:
1. FEDRAC Staff Memo
Options Considered:
1. N/A _
MAYOR'S RECOMMENDATION:
MAYOR APPROVAL: A � � ,31,DIRECTOR APPROVAL:
• CopwiWec Lotutcil I Iniliall .ire
Initial/Date Initial/Date
COMMITTEE RECOMMENDATION: N/A
Committee Chair Committee Member Committee Member
PROPOSED COUNCIL MOTION: N/A
BELOW TO BE COMPLETED BY CITY CLERKS OFFICE)
COUNCIL ACTION:
❑ APPROVED COUNCIL BILL#
❑ DENIED Isr reading
❑ TABLED/DEFERRED/NO ACTION Enactment reading
❑ MOVED TO SECOND READING(ordinances only) ORDINANCE#
REVISED—1/2015 RESOLUTION#
7
CITY OF FEDERAL WAY
CITY COUNCIL COMMITTEE STAFF REPORT
DATE: February 27,2018
TO: Finance and Economic Development Regional Affairs Committee (FEDRAC)
VIA: Jim Ferrell, Mayor
FROM: Andy J. Hwang, Chief of Police
SUBJECT: Jail Costs—ADP at SCORE
The SCORE interlocal agreement was first executed on February 25, 2009, with Federal Way's
share of the capital contribution being 18%. As part of the contract, Federal Way agreed to pay
its 18% share of the capital debt service. For the past several years, the SCORE Administrative
Board has elected to use revenue collected from subscriber cities to cover the capital debt
payments.
In addition to the capital debt service, the City is obligated to pay its allocable portion of the cost
of maintenance and operation(M&O) of the SCORE facility. The City's allocable portion is
based on the City's average daily population(ADP) for the 12-month period, April 1 through
March 31 of the preceding year. This means that our current share of M&O costs reflect our ADP
counts from last year. The police department and the prosecutor have made a concerted effort to
reduce our ADP this past year, and the City can expect our allocable share to decrease or at least
plateau in the future—assuming that other variables remain about the same.
The agreement does not expressly state that all of the City's prisoners are to be held in the
SCORE jail. We still use the more expensive services of the County jail when necessary for
medical or other reasons. SCORE reports that they do not believe that any of the cities are
placing prisoners in other facilities to distort ADP counts, and that it is likely that if a member
jurisdiction did so, the remaining members would require that SCORE ADP counts be
supplemented with the counts of member cities in all correctional facilities. This was the
mechanism used in the second year of the contract while cities still had prisoners in legacy
facilities.
Below is the ADP report for all of the cities with significant changes for 2018 (first 10 months,
April 1 through January 31):
Auburn is up 4.19%
Des Moines is up 1.08%
Federal Way is down 2.90%
Renton is down 1.74%
1
8
If these trends continue, it should have a positive impact on Federal Way's contributions for
2019. When developing the 2018 budget, SCORE did not believe they would make the revenue
projections for 2017; however, they surpassed the amount in the budget. SCORE also had a
much healthier year-end balance then they had anticipated, $1.5M. Those are both positives for
the 2019 budget as well. Federal Way's budget for jail cost in 2018 is $6.3M.
There are a couple potential impacts to the budget that are not known at this time. There was a
recommendation from the Finance Committee that we build an additional reserve fund for rate
stabilization for the cities. SCORE is also undergoing a facilities study that will help determine
if they are adequately saving for capital replacements and maintenance. Given that the 2017
year-end is going to be better than we anticipated, the Administrative Board will need to
determine if those funds go into the operating budget for 2019—potentially reducing rates, or if
all, or a portion of the funds will be set aside for reserves. We will have more direction from the
Administrative Board after the March 161h workshop.
The good news is that revenues at SCORE seem to have stabilized and held steady. This is
expected to have a positive impact on Federal Way's contributions going forward and the level of
year after year increases should moderate.
Ultimately, given our ongoing obligation Federal Way needs to be pro-active in keeping ADP
levels at the 60-70 range. If ADP levels remain at current levels (70 for the first 10 months), we
should not see the sharp increases in our allocable share of M&O costs. It is even realistic that
the jail cost might be slightly reduced in 2019.
2
9
CITY OF
Federal Way
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10
COUNCIL MEETING DATE: ITEM#:
CITY OF FEDERAL WAY
CITY COUNCIL
AGENDA BILL
SUBJECT: STATE CRITERIA FOR OPPORTUNITY ZONE AND RECOMMENDATION FOR SUBMISSION
POLICY QUESTION: Should FEDRAC approve the Recommendation for an Opportunity Zone and selection of
a Census Tract and subsequently send it to City Council for approval?
COMMITTEE: FEDRAC MEETING DATE: February 27,2018
CATEGORY:
'XL_ Consent ❑ Ordinance ❑ Public Hearing
❑ City Council Business — Resolution ❑ Other
STAFF REPORT BY: Tim Johnson DEPT: Economic Development
Attachments: Staff Report,February 12.2018
Staff Report,January 30,2018
Options Consideredi Do not proceed with submission
tortoc ea�d uiim gui9 `NisS)a ri
MAYOR'S RECOMMENDATION: Approve Recommendation Z
MAYOR APPROVAL: '?IRECTOR APPROVAL: - t
C mitlee Councs� In iaC c
Cnitialnle Initial/Date
COMMITTEE RECOMMENDATION:I move to forward the appravaFgf4he-submission of an Opportunity Zone for
the City of Federal Way to the March 6'", 2018 agenda for approval
Committee Chair Committee Member Committee Member
(-6u ti e-1 / Ij ce-&7/7-4qdah calopi-o ve c. e2;15nal?,,"a &"Sus Tk,?c
-3033u,fn 10 & -7D ) " CJ Lt/ 0 ' y L! fh ZoItQ
(BELOW TO BE COMPLETED BY CITY CLERK'S OFFICE)
COUNCIL ACTION:
❑ APPROVED COUNCIL BILL#
❑ DENIED First reading
❑ TABLED/DEFERRED/NO ACTION Enactment reading
❑ MOVED TO SECOND READING(ordinances only) ORDINANCE#
REVISED-12/2017 RESOLUTION#
11
City of Federal Way
STAFF REPORT
DATE: February 12, 2018
TO: FEDRAC
FROM: Tim Johnson, Director, Economic Development
SUBJECT: Opportunity Zones, State Criteria
POLICY QUESTION
Report on the selection criteria chosen by the Governor's Office for Opportunity Zones and
recommendation of a census tract for review and selection for designation.
BACKGROUND
The Washington State Department of Commerce has issued guidance about how census tracts in
Washington State will be selected. The Department has asked each Associate Development
Organization, (ADO) in the state (the designated economic development agency for each county, as it
pertains to King county, it is the Seattle-King County Economic Development Council) to take the lead to
solicit and review each submission and to rank them according to state criteria. Each ADO is to
recommend up to three potential sites.
The State criteria identifies that a recommended site(s)fit one or more of the following criteria:
• Economic Impact?
• Social Equity?
• Potential eligible private projects in the next five years: Housing? Manufacturing? Business
expansion?
• What other funding have these projects secured or are considering?
• How do these projects fit into your community's strategic plans? (For example, Promise Zones,
Community Empowerment Zones, Innovation Partnership Zones, economic strategy, etc.)
■ What other partners (other governments, economic development organizations, etc.)who support
designation of these sites or census tracts?
Urgent Review
Recall that the 90-day clock for submitting local census tracts began on December 22, 2017. The
applications need to be into the US Treasury by March 21, 2018 (although we have been told that the
State will apply for the one-time 30-day extension identified in the legislation, extending the application
deadline to April 20). The clock is ticking and numerous regional and state officials must have time to
review the submission.
DISCUSSION
In reviewing the eligible census tracts released late last year as part of the American Community Survey,
five census tracts in Federal Way are eligible for selection. The following illustrates the five eligible tracts
and the percentages of Population living in Poverty and the Income Percentage of the Area Median
Income of each census tract.
Census Tract %of Pop. In Poverty Income% of AMI
53033030004 22.0% 50.93%
North of 288th to 272nd
Between 1-5 to Pac Highway
53033030005 15.8% 58.63%
North of 304th to 288th
Between 1-5 to Pac Highway
1
12
Lastly, the City has partnered with the University of Washington and the Muckleshoot Tribe to develop the
Native American Culinary Arts Institute. The Institute would provide professional training and employment
assistance for underserved populations that include Native Americans, veterans, and low-income
individuals. Additionally, the City is exploring the opportunity of working with the Tribe to operate as the
sole source provider of food service for the PAEC. The Institute will create a pipeline of skilled employees
for food service companies in the Puget Sound region, as well as for existing and future restaurants that
will open in the City's downtown area as part of broader redevelopment activity.
Current Investments
The following identifies current investments that are underway in this Census Tract. In June 2016, the
Clarion Hotel was sold. The new ownership is changing hotels chains from Clarion/Choice Hotels to La
Quinta in 2018. They are in the midst of investing nearly $3 million in exterior renovations beyond the
recent millions spent on interior renovation.
As a part of the reuse of the former Top Foods grocery store, new investment brings a new retailer —
Home to Home. In addition, several Asian-owned retail outlets opened in 2017.
Future Investments
The PAEC facility will act as a catalyst for a further $125 million to $150 million in new construction
investment and the creation of 1,000 new permanent jobs. Several proposals have been submitted by
private developers illustrating future commercial and residential development. It is expected that build-out
of the Town Center concept plan will be 200,000 to 300,000 sq. ft. The City is actively marketing the
property for future development that includes housing and commercial development for office, retail and
restaurant and galleries.
Hotel Development
In 2016, the City of Federal Way released a Request for Interest and a Request for Proposals for a hotel
to be built adjacent to the Performing Arts and Event Center. It is forecasted that construction of the hotel
will provide 75-125 full-time jobs through the design and construction process. It is also estimated the
hotel and its amenities may employ from 25 to 45 full time jobs. Estimated cost is from $18 to$21 million.
Light Rail
In the November 2016 election, Puget Sound voters passed a ballot measure financing the third phase of
light rail construction in the Greater Seattle Area, specifically into Federal Way. Sound Transit, the
region's mass transit agency has identified a development scheme for the light rail station to enter and
exit downtown Federal Way from the north along 317`h and off of Interstate 5. The development involves
a six square block transit oriented district located along 320"' and 23"' near the existing Federal Way
Transit Center. While this construction was stimulated by public funds, future private investment involves
three out of the six blocks for commercial development. Timeline for operation is 2024/25.
Educational Initiative
The University of Washington, Highline College and the Federal Way School District signed an
agreement to formulate a satellite campus in the area. Currently, the City and University are working with
the state legislature for funding whereby beginning classes in the fall of 2018.
Grand Staircase
As a key component of the Town Center project, the public amenity of a "Grand Staircase," is being
formulated. At 85 percent design, the project will go out to bid in early 2018 for construction. The
estimated expenditures for the project cost nearly $3.7 million all of which have come from grants or local
public funding sources.
Selection of Census Tract
Given the state criteria and the City's efforts to reverse the trends of poverty and income in this area
through the programs identified above, it is recommended to select Census Tract 53033030006.
3
13
ATTACHMENT A:
Map of Eligible Census Tracts for Opportunity Zones(red)
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14
STAFF REPORT
DATE: January 30, 2018
TO: City Council
FROM: Tim Johnson,-Director, Economic Development
SUBJECT: New Federal Government Community and Economic Development tool-
Opportunity Zone
POLICY QUESTION
Report on the background of the new Federal Government community and economic development tool-
Opportunity Zone.
FEDRAC RECOMMENDATION
Motion to forward the Economic Development Opportunity Zone Federal Program on the February 6,
2018 Council Business Agenda.
MAYOR'S RECOMMENDATION
Accept Report
BACKGROUND
Opportunity Zones are a new community and economic development tool established by Congress in the
Tax Cut and Jobs Act to encourage long-term investments in low-income urban and rural communities
nationwide. The Opportunity Zone program provides a tax incentive for investors to re-invest unrealized
capital gains into Opportunity Funds that are dedicated to investing into proposed community and
economic development projects such as commercial development, housing or developments that create
jobs for low income.
How It Works
The program uses Low-Income Community census tracts as the basis for determining areas eligible for
Opportunity Zone designation. They are similar in nature to those used to define census tracts used in the
federal New Market Tax Credit program. The law instructs governors of each state and territory, along
with the mayor of the District of Columbia, to designate Opportunity Zones from a pool of low-income,
high-poverty census tracts, subject to certification by the Treasury secretary. States cannot nominate all
their qualifying tracts for that status as they are limited to only a quarter of eligible tracts. The governors
have 90-120 days from December 22, 2017 to designate up to 25 percent of the total number of low-
income census tracts in a state as Opportunity Zones.
Investors, such as banks or insurance companies and even individuals, create Opportunity Funds to seed
either new businesses in those areas, expansions of existing ones or real estate development in the effort
to create employment opportunities for the low income. The people who invest in Opportunity Funds are
able to minimize their tax burden through preferential treatment of capital gains.
The Opportunity Zones program offers three tax benefits for investing in low-income communities through
a qualified Opportunity Fund:
1. A temporary deferral of inclusion in taxable income for capital gains reinvested in an Opportunity
Fund. The deferred gain must be recognized on the earlier of the date on which the opportunity
zone investment is disposed of or December 31, 2026.
1
15
2. A step-up in basis for capital gains reinvested in an Opportunity Fund. The basis is increased by
10% if the investment in the Opportunity Fund is held by the taxpayer for at least 5 years and by
an additional 5% if held for at least 7 years, thereby excluding up to 15% of the original gain from
taxation.
3. A permanent exclusion from taxable income of capital gains from the sale or exchange of an
investment in an Opportunity Fund if the investment is held for at least 10 years. This exclusion
only applies to gains accrued after an investment in an Opportunity Fund.
Example: Investor holds the 0-Fund stake for 10 years
An investor has $100 of unrealized capital gains in their stock portfolio. The investor decides in 2018 to
reinvest those gains into an Opportunity or (O-Fund) that invests in distressed areas of their hometown,
and the investor holds that investment for 10 years. The investor is able to defer the tax the investor owes
on their original $100 of capital gains until 2026. Further, the basis is increased by 15% (effectively
reducing their$100 of taxable capital gains to $85). Thus, the investor will owe $20 (23.8% of$85) of tax
on her original capital gains when the bill finally comes due.
In addition, given that the investor holds their O-Fund investment for at least 10 years, the investor owes
no capital gains tax on its appreciation. Assuming that the O-Fund investment grows 7% annually, the
after-tax value of the original $100 investment in 2028 is $176. The investor has enjoyed a 5.8% effective
annual return, compared to possibly a 2.8% equivalent non O-Fund investment might have delivered.
Total tax bill in 2028: $20
After-tax value of investment in 2028: $176
Effective after-tax annual return on $100 capital gain in 2018: 5.8%
Why
It has been estimated that there is more than $2 trillion in unrealized capital gains sitting on individual and
corporate balance sheets across the nation as a result of profitable investments in stock and mutual
funds, according to the Washington DC—based think tank, the Economic Innovation Group. Thus the
effort is to steer such investment into areas or projects that need investment.
DISCUSSION
As of to date, US Treasury staff have not completed the rules and regulations associated with the
program. Additionally, although working on the effort, our Governor's Office is finalizing their timeline and
work plan as is required by the federal government. As of the time of this report, they had not completed
it for public consumption.
City staff will return to present to the City council the criteria and receive direction/approval should it be
required.
FINACIAL CONSIDERATIONS
None
POLICY CONSIDERATIONS
None
ATTACHMENTS
US Senate Bill 293
Novogradac Client Report: Opportunity Zones
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16
ATTACHMENT A
H.R. 1 - 115th Congress (2017-2018) Excerpt
EC. 13823. OPPORTUNITY ZONES.
(a) IN GENERAL. Chapter l is amended by adding at the end the following:
"Subchapter Z—Opportunity Zones
"Sec. 1400Z-1.Designation.
"Sec. 1400Z-2.Special rules for capital gains invested in opportunity zones.
"SEC. 1400Z-1. DESIGNATION.
"(a) QUALIFIED OPPORTUNITY ZONE DEFINED.—For the purposes of this subchapter,
the term `qualified opportunity zone' means a population census tract that is a low-income
community that is designated as a qualified opportunity zone.
"(b) DESIGNATION.—
"(1) IN GENERAL.—For purposes of subsection(a), a population census tract that is a
low-income community is designated as a qualified opportunity zone if—
"(A) not later than the end of the determination period, the chief executive officer of the
State in which the tract is located—
"(i) nominates the tract for designation as a qualified opportunity zone, and
"(ii)notifies the Secretary in writing of such nomination, and
"(B)the Secretary certifies such nomination and designates such tract as a qualified
opportunity zone before the end of the consideration period.
"(2) EXTENSION OF PERIODS.—A chief executive officer of a State may request that
the Secretary extend either the determination or consideration period, or both(determined
without regard to this subparagraph), for an additional 30 days.
"(c) OTHER DEFINIT10NS.—For purposes of this subsection—
"(1) LOW-INCOME COMMUNITIES.—The term `low-income community' has the same
meaning as when used in section 45D(e).
"(2) DEFINITION OF PERIODS.—
"(A) CONSIDERATION PERIOD.—The term `consideration period' means the 30-day
period beginning on the date on which the Secretary receives notice under subsection
(b)(1)(A)(ii), as extended under subsection(b)(2).
1
17
ATTACHMENT A
H.R. 1 - 115th Congress (2017-2018) Excerpt
"(B) DETERMINATION PERIOD.—The term `determination period' means the 90-day
period beginning on the date of the enactment of the Tax Cuts and Jobs Act, as extended under
subsection (b)(2).
"(3) STATE.—For purposes of this section, the term `State' includes any possession of the
United States.
"(d) NUMBER OF DESIGNATIONS.—
"(1) IN GENERAL.—Except as provided by paragraph(2), the number of population
census tracts in a State that may be designated as qualified opportunity zones under this section
may not exceed 25 percent of the number of low-income communities in the State.
"(2) EXCEPTION.—If the number of low-income communities in a State is less than 100,
then a total of 25 of such tracts may be designated as qualified opportunity zones.
"(e) DESIGNATION OF TRACTS CONTIGUOUS WITH LOW-INCOME
COMMUNITIES.—
"(1) IN GENERAL.—A population census tract that is not a low-income community may
be designated as a qualified opportunity zone under this section if—
"(A)the tract is contiguous with the low-income community that is designated as a qualified
opportunity zone, and
"(B)the median family income of the tract does not exceed 125 percent of the median
family income of the low-income community with which the tract is contiguous.
"(2) LIMITATION.—Not more than 5 percent of the population census tracts designated in
a State as a qualified opportunity zone may be designated under paragraph (1).
"(f) PERIOD FOR WHICH DESIGNATION IS IN EFFECT.—A designation as a qualified
opportunity zone shall remain in effect for the period beginning on the date of the designation
and ending at the close of the 10th calendar year beginning on or after such date of designation.
"SEC. 14002-2. SPECIAL RULES FOR CAPITAL GAINS INVESTED IN OPPORTUNITY
ZONES.
"(a) IN GENERAL.—
"(1) TREATMENT OF GAINS.—In the case of gain from the sale to, or exchange with, an
unrelated person of any property held by the taxpayer, at the election of the taxpayer-
2
18
ATTACHMENT A
H.R. 1 - 115th Congress (2017-2018) Excerpt
"(A) gross income for the taxable year shall not include so much of such gain as does not
exceed the aggregate amount invested by the taxpayer in a qualified opportunity fund during the
180-day period beginning on the date of such sale or exchange,
"(B)the amount of gain excluded by subparagraph(A) shall be included in gross income as
provided by subsection(b), and
"(C) subsection (c) shall apply.
"(2) ELECTION.No election may be made under paragraph (1)—
"(A) with respect to a sale or exchange if an election previously made with respect to such
sale or exchange is in effect, or
"(B) with respect to any sale or exchange after December 31, 2026.
"(b) DEFERRAL OF GAIN INVESTED IN OPPORTUNITY ZONE PROPERTY.—
"(1) YEAR OF INCLUSION.—Gain to which subsection (a)(1)(B) applies shall be
included in income in the taxable year which includes the earlier of—
"(A) the date on which such investment is sold or exchanged, or
"(B) December 31, 2026.
"(2) AMOUNT INCLUDIBLE.—
"(A) IN GENERAL.—The amount of gain included in gross income under subsection
(a)(1)(A) shall be the excess of—
"(i) the lesser of the amount of gain excluded under paragraph (1) or the fair market value
of the investment as determined as of the date described in paragraph (1), over
"(ii) the taxpayer's basis in the investment.
"(B)DETERMINATION OF BASIS.—
"(i) IN GENERAL.—Except as otherwise provided in this clause or subsection (c), the
taxpayer's basis in the investment shall be zero.
"(ii) INCREASE FOR GAIN RECOGNIZED UNDER SUBSECTION(a)(1)(B).—The
basis in the investment shall be increased by the amount of gain recognized by reason of
subsection(a)(1)(B) with respect to such property.
3
19
ATTACHMENT A
H.R. 1 - 115th Congress (2017-2018) Excerpt
"(iii) INVESTMENTS HELD FOR 5 YEARS.—In the case of any investment held for at
least 5 years, the basis of such investment shall be increased by an amount equal to 10 percent of
the amount of gain deferred by reason of subsection(a)(1)(A).
"(iv) INVESTMENTS HELD FOR 7 YEARS.—In the case of any investment held by the
taxpayer for at least 7 years, in addition to any adjustment made under clause (iii), the basis of
such property shall be increased by an amount equal to 5 percent of the amount of gain deferred
by reason of subsection(a)(1)(A).
"(C) SPECIAL RULE FOR INVESTMENTS HELD FOR AT LEAST 10 YEARS.—In the
case of any investment held by the taxpayer for at least 10 years and with respect to which the
taxpayer makes an election under this clause, the basis of such property shall be equal to the fair
market value of such investment on the date that the investment is sold or exchanged.
"(d) QUALIFIED OPPORTUNITY FUND.—For purposes of this section—
"(1) IN GENERAL.—The term `qualified opportunity fund' means any investment vehicle
which is organized as a corporation or a partnership for the purpose of investing in qualified
opportunity zone property (other than another qualified opportunity fund)that holds at least 90
percent of its assets in qualified opportunity zone property, determined by the average of the
percentage of qualified opportunity zone property held in the fund as measured—
"(A) on the last day of the first 6-month period of the taxable year of the fund, and
"(B) on the last day of the taxable year of the fund.
"(2) QUALIFIED OPPORTUNITY ZONE PROPERTY.—
"(A) IN GENERAL.—The term `qualified opportunity zone property' means property
which is—
"(i) qualified opportunity zone stock,
"(ii) qualified opportunity zone partnership interest, or
"(iii) qualified opportunity zone business property.
"(B) QUALIFIED OPPORTUNITY ZONE STOCK.—
"(i) IN GENERAL.—Except as provided in clause (ii), the term `qualified opportunity zone
stock' means any stock in a domestic corporation if-
4
20
ATTACHMENT A
H.R. 1 - 115th Congress (2017-2018) Excerpt
"(I) such stock is acquired by the qualified opportunity fund after December 31, 2017, at its
original issue (directly or through an underwriter) from the corporation solely in exchange for
cash,
"(II) as of the time such stock was issued, such corporation was a qualified opportunity zone
business (or, in the case of a new corporation, such corporation was being organized for purposes
of being a qualified opportunity zone business), and
"(III) during substantially all of the qualified opportunity fund's holding period for such
stock, such corporation qualified as a qualified opportunity zone business.
"(ii)REDEMPTIONS.—A rule similar to the rule of section 1202(c)(3) shall apply for
purposes of this paragraph.
"(C) QUALIFIED OPPORTUNITY ZONE PARTNERSHIP INTEREST.—The term
`qualified opportunity zone partnership interest' means any capital or profits interest in a
domestic partnership if—
"(i) such interest is acquired by the qualified opportunity fund after December 31, 2017,
from the partnership solely in exchange for cash,
"(ii) as of the time such interest was acquired, such partnership was a qualified opportunity
zone business (or, in the case of a new partnership, such partnership was being organized for
purposes of being a qualified opportunity zone business), and
"(iii) during substantially all of the qualified opportunity fund's holding period for such
interest, such partnership qualified as a qualified opportunity zone business.
"(D) QUALIFIED OPPORTUNITY ZONE BUSINESS PROPERTY.—
"(i) IN GENERAL.—The term `qualified opportunity zone business property' means
tangible property used in a trade or business of the qualified opportunity fund if—
"(I) such property was acquired by the qualified opportunity fund by purchase (as defined in
section 179(d)(2)) after December 31, 2017,
"(II)the original use of such property in the qualified opportunity zone commences with the
qualified opportunity fund or the qualified opportunity fund substantially improves the property,
and
"(III) during substantially all of the qualified opportunity fund's holding period for such
property, substantially all of the use of such property was in a qualified opportunity zone.
5
21
ATTACHMENT A
H.R. 1 -115th Congress (2017-2018) Excerpt
"(ii) SUBSTANTIAL IMPROVEMENT.—For purposes of subparagraph(A)(ii), property
shall be treated as substantially improved by the qualified opportunity fund only if, during any
30-month period beginning after the date of acquisition of such property, additions to basis with
respect to such property in the hands of the qualified opportunity fund exceed an amount equal to
the adjusted basis of such property at the beginning of such 30-month period in the hands of the
qualified opportunity fund.
"(iii) RELATED PARTY.—For purposes of subparagraph(A)(i), the related person rule of
section 179(d)(2) shall be applied pursuant to paragraph(8) of this subsection in lieu of the
application of such rule in section 179(d)(2)(A).
"(3) QUALIFIED OPPORTUNITY ZONE BUSINESS.—
"(A) IN GENERAL.—The term `qualified opportunity zone business' means a trade or
business—
"(i) in which substantially all of the tangible property owned or leased by the taxpayer is
qualified opportunity zone business property (determined by substituting `qualified opportunity
zone business' for `qualified opportunity fund' each place it appears in paragraph (2)(D)),
"(ii) which satisfies the requirements of paragraphs (2), (4), and (8) of section 1397C(b),
and
"(iii) which is not described in section 144(c)(6)(B).
"(B) SPECIAL RULE.—For purposes of subparagraph(A), tangible property that ceases to
be a qualified opportunity zone business property shall continue to be treated as a qualified
opportunity zone business property for the lesser of—
"(i) 5 years after the date on which such tangible property ceases to be so qualified, or
"(ii) the date on which such tangible property is no longer held by the qualified opportunity
zone business.
"(e) APPLICABLE RULES.—
"(1) TREATMENT OF INVESTMENTS WITH MIXED FUNDS.—In the case of any
investment in a qualified opportunity fund only a portion of which consists of investments of
gain to which an election under subsection(a) is in effect—
"(A) such investment shall be treated as 2 separate investments, consisting of—
"(i) one investment that only includes amounts to which the election under subsection(a)
applies, and
6
22
ATTACHMENT A
H.R. 1 -115th Congress (2017-2018) Excerpt
"(ii) a separate investment consisting of other amounts, and
"(B) subsections (a), (b), and(c) shall only apply to the investment described in
subparagraph (A)(i).
"(2) RELATED PERSONS.—For purposes of this section,persons are related to each other
if such persons are described in section 267(b) or 707(b)(1), determined by substituting `20
percent' for `50 percent' each place it occurs in such sections.
"(3) DECEDENTS.—In the case of a decedent, amounts recognized under this section
shall, if not properly includible in the gross income of the decedent, be includible in gross
income as provided by section 691.
"(4) REGULATIONS.—The Secretary shall prescribe such regulations as may be necessary
or appropriate to carry out the purposes of this section, including—
"(A) rules for the certification of qualified opportunity funds for the purposes of this
section,
"(B)rules to ensure a qualified opportunity fund has a reasonable period of time to reinvest
the return of capital from investments in qualified opportunity zone stock and qualified
opportunity zone partnership interests, and to reinvest proceeds received from the sale or
disposition of qualified opportunity zone property, and
"(C) rules to prevent abuse.
"(f) FAILURE OF QUALIFIED OPPORTUNITY FUND TO MAINTAIN INVESTMENT
STANDARD.-
"(1) IN GENERAL.—If a qualified opportunity fund fails to meet the 90-percent
requirement of subsection (c)(1), the qualified opportunity fund shall pay a penalty for each
month it fails to meet the requirement in an amount equal to the product of—
"(A)the excess of—
"(i) the amount equal to 90 percent of its aggregate assets, over
"(ii) the aggregate amount of qualified opportunity zone property held by the fund,
multiplied by
"(B) the underpayment rate established under section 6621(a)(2) for such month.
7
23
ATTACHMENT A
H.R. 1 - 115th Congress (2017-2018) Excerpt
"(2) SPECIAL RULE FOR PARTNERSHIPS.—In the case that the qualified opportunity
fund is a partnership, the penalty imposed by paragraph(1) shall be taken into account
proportionately as part of the distributive share of each partner of the partnership.
"(3)REASONABLE CAUSE EXCEPTION.No penalty shall be imposed under this
subsection with respect to any failure if it is shown that such failure is due to reasonable cause.".
(b) BASIS ADJUSTMENTS.—SCCt[On 1016(a is amended by striking "and" at the end of
paragraph(36), by striking the period at the end of paragraph(37) and inserting ", and", and by
inserting after paragraph (37)the following:
"(38)to the extent provided in subsections (b)(2) and(c) of section 1400Z-2.".
(c) CLERICAL AMENDMENT.—The table of subchapters for chapter 1 is amended by
adding at the end the following new item:
"SUBCHAPTER Z.OPPORTUNITY ZONES
(d) E F F E C T I v E DATE.—The amendments made by this section shall take effect on the
date of the enactment of this Act.
8
24
♦ NOVOGRADAC
& COMPANY ,"s 1= H
♦ CERTIFIED PUBLIC ACCOUNTANTS
Opportunity Zones: A New Tool for Community Development
Michael Novogradac, CPA and John Sciarretti, CPA
In signing H.R.1(the"Act")into law on December 22,2017,President Trump created a new tool for
community development—a tool that provides tax incentives to help unlock investor capital to fund
businesses in underserved communities.
The Benefits- Gain Deferral and Exclusion
In short,the Act allows investors to defer(up to 9 years)paying tax on gains if those gains are invested in
Qualified Opportunity Funds that in turn invest in economically distressed communities designated by
the governor. To qualify,the gain must be invested in the Qualified Opportunity Fund during a 18o-day
period that begins on the date of the sale or exchange that generated the gain. The deferral is temporary,
as the Act requires the gain be recognized on the earlier of December 31,2026,or the date the investment
in the Opportunity Fund is sold or exchanged.The amount of gain includible is the lesser of the amount of
gain originally deferred,or the excess of the fair market value of the investment over the taxpayer's basis
in the investment.
In addition to the up to 9-year deferral of gain,the provision incentivizes long-term investment by
allowing for a modest step-up in basis for investments that are held beyond five and seven years. For
investment held at least five years,the taxpayer's basis is increased by io percent of the original gain. For
investments held for at least seven years,the taxpayer's basis is increased by 5 percent of the original gain.
Furthermore,as an additional incentive to make long-term,patient capital investments,taxpayer's
holding Opportunity Fund investments for a period of at least io years are exempt from any additional
gains beyond that which was previously deferred.
Opportunity Funds
Opportunity Funds can be organized in various ways to raise capital from a wide array of investors.
Opportunity Funds must be certified by U.S.Department of the Treasury and are required to hold at least
90 percent of their assets in qualified opportunity zone businesses and/or business property. If an
Opportunity Fund fails to meet the 90 percent requirement,then the fund must pay a penalty for each
month it fails to meet the investment requirement.The penalty equals the amount of the short fall,times
the underpayment rate under Section 6621(a)(2),which is currently 6 percent.
25
VISIT wwv i FOR MORE INFORMATION
Opportunity Zones
The Act uses the same definition of a"Low-Income Community"that is used by the new markets tax
credit(NMTC)as the basis for defining an Opportunity Zone. The Act generally allows for 25 percent of a
state's low-income community population census tracts to be designated as qualified Opportunity Zones.
Governors are responsible for identifying the areas in their states to be designated as Opportunity Zones
and generally have 90 days from enactment to do so.
The Opportunity Zones incentive is a complementary tool to the new markets tax credit. While both
incentives help bring needed private capital to low-income communities,they differ in important ways
and don't represent duplicative forms of investment. The Opportunity Zones incentive offers a shallower
subsidy per investment but the total amount of investments qualifying for the subsidy are not limited by
annual allocation amounts. As such the Opportunity Zone incentive has the potential to incentivize the
deployment of substantially more capital than the NMTC.
Also,each state is given equal authority to designate a similar number of qualified opportunity zones,
ensuring that each state can incentivize private capital to areas they identify. While NMTC can still bring
investment to low-income areas outside Opportunity Zones,the limited NMTC annual allocations mean
that many low-income communities don't receive any private capital through the NMTC.
It is also worth noting that the two incentives bring different sources of capital: equity in the case of
Opportunity Zones and mostly debt in the case of NMTC.
Enactment of the Opportunity Zone incentive is the result of years of bipartisan and bicameral effort by its
lead advocates Senators Tim Scott(R-S.C.)and Cory Booker(D-N.J.),and Representatives Pat Tiberi(R-
Ohio)and Ron Kind(D-Wis.). Considering the record highs in the stock market that have resulted in
trillions of dollars in unrealized capital gains,this new provision could draw significant investment to low-
income communities,many of which are underserved by traditional sources of capital for community
development.
Next Steps
There are two very important next steps for implementation. First,Governors must identify the low-
income areas in their states that will be designated as Opportunity Zones. Second,the Treasury
Department must develop the rules that determine how Qualified Opportunity Funds are certified,and
then certify those funds meeting the criteria. Once these two steps are taken,capital can begin to flow.
(c)Novogradac&Company LLP 2018-All Rights Reserved
The material in this publication is for general informational purposes only and should not be construed as constituting a
professional service relationship.
Specific advice and interpretation regarding the matters covered in this publication can only be obtained as part of a
formal professional services engagement.Please contact a partner of Novogradac&Company LLP if you wish to engage
us to provide such services to you.
It* NOVOCRADAC & COMPANY ( � 2 1
26
COUNCIL MEETING DATE: March 06,2018 ITEM#:
CITY OF FEDERAL WAY
CITY COUNCIL
AGENDA BILL
SUBJECT: DECEMBER 2017(13T"MONTH)MONTHLY FINANCIAL REPORT
POLICY QUESTION: Should the Council approve the December 2017 (13"'Month)Monthly Financial Report?
COMMITTEE: Finance,Economic Development and Regional Affairs Committee MEETING DATE:February 27,2018
CATEGORY:
® Consent ❑ Ordinance ❑ Public Hearing
❑ City Council Business ❑ Resolution [] Other
STAFF REPORT BY: Ade Ariwoola, Finance Director DEPT: Finance
Attachments:
a December 2017 (13t"Month)Monthly Financial Report
Options Considered:
1. Approve the December 2017 (13t"Month) Monthly Financial Report as presented
2. Deny approval of the December 2017 (13"' Month) Monthly Financial Report and provide
direction to staff.
MAYOR'S RECOMMENDATION: Mayor recommends approval of Option 1.
MAYOR APPROVAL: a a DI R C'I'Olt APPROVAL: -�ZD 1 r
l�
t D
COMMITTEE RECOMMENDATION: I move to forward approval of the December 2017 (13`i' Month) Monthly
Financial Report to the March 06, 2018 consent agenda for approval.
Committee Chair Committee Member Committee Member
PROPOSED COUNCIL MOTION: "I move approval of the December 2017 (13`i' Month) Monthly Financial
Report."
(BELOW TO BE COMPLETED BY CITY CLERKS OFFICE)
COUNCIL ACTION:
❑ APPROVED COUNCIL BILL#
❑ DENIED IST reading
❑ TABLED/DEFERRED/NO ACTION Enactment reading
❑ MOVED TO SECOND READING(ordinances only) ORDINANCE#
REVISED—08/12/2010 RESOLUTION#
27
CRY M
Federal Way December 2017 (13"'Month) Monthly Financial Report- Highlights
The following are highlights of the December 2017 (13"' Month) Monthly Financial Report. Detailed financial
information can be found in the December 2017 Monthly Financial Report detail.
Notable Areas
I. Sales Tax is$145K or 1.0%above 2017 budget,but below 2016 annual actual by$23K or 0.2%.
2. Community Development Permits and Fees is $131K or 6.1% below 2017 budget, but $253K or 14.3%
above 2016 annual actual due to the increase in permits for St. Francis lab and observation unit, Telecare
Residential Treatment facility, South King Fire Station 63,and Cottages West Cluster III apartments.
3. Utility Tax is $244K or 2.0% above 2017 budget and $523K or 4.4% above 2016 annual actual primarily
due to an increase in electric and gas use due to inclement weather.
4. Dumas Bay Center revenue is $lOK or 1.1% below 2017 budget, but $5K or 0.5% above 2016 annual
collections. There has been an increase in retreat rentals at the facility.
General&Street Faad Suminart}
Revenues are above the annual budget by $872K or 2.1%. Property tax, leasehold tax, Community Development
permits and fees,court and probation revenue, and passport fees are below annual budget. Sales tax,admissions tax,
gambling tax, state shared revenue, Public Works permits and fees, business license revenue, parks & general
recreation fees, police services revenue, and franchise fees revenue account for increase in revenues. Business
license fees are $77K or 18.4% above the annual budget, and admission tax is $147K or 36.8% above the annual
budget.
Total General & Street Fund expenditures are below annual budget by$239K or 0.5%. The following departments
are above their projected budget: Community Development, City Clerk, Police, and Parks & Recreation.
Community Development is over annual budget by $32K primarily due to an increase in consulting services this
year. City Clerk is over annual budget by $84K due to an increase in elections costs from King County. Police is
over annual budget by$369K due to an increase in overtime for extra patrol enforcement and special events, and an
increase in ammunition supplies. Parks & Recreation is over annual budget by $51K due to an increase in senior
trip services, and electricity usage at City parks. Public Works is under annual budget by $431K primarily due to
positions that are charged to capital projects outside the Street Fund.
Property tax is above 2016 annual actual by$149K or 1.4%,but below 2017 budget by$5K.
Sales tax is below 2016 annual actual by $23K or 0.2%, but above 2017 budget by $145K or 1.0%.
Construction sales tax (decrease of$242K or 12.2%); Retail sales (increase of$122K or 1.8%); Services
sales (increase of$69K or 2.1%); and Information(decrease of$28K or 3.7%) account for the majority of
the net decrease compared to 2016 annual actual. Revenue from construction is not sustainable and a
decrease in it this year actually brings the total sales tax revenue below 2016 actuals.
Additionally, criminal justice sales tax collected county-wide also is above 2016 annual actual by$117K
or 4.7%,and above 2017 budget by$108K or 4.3%.
Community Development permits and fees are above the 2016 annual actual by $253K or 14.3%, but
below 2017 budget by$131K or 6.1%. Significant permit revenues received annually include St. Francis
lab and observation unit, Telecare Residential Treatment facility, South King Fire Station 63, and Cottages
West Cluster III apartments.
Court revenue is below 2016 annual actual by $114K or 8.9% and below 2017 budget by $151K or
11.4%. The Court's traffic and non-parking infractions are below 2017 budget due to the reallocation of
the traffic unit to assist patrol officers in the gun violence initiative.
Probation revenue is below 2017 budget by$96K or 27.1%. In May 2016 we started receiving probation
revenue. As of the end of December probation revenue is $59.9K less than expenditures, although the
probation division was intended to be self-sufficient.
Admissions Tax is a new source of revenue in 2017. It is being paid monthly and as of the end of
December we've collected$547K, $147K above the annual budgeted revenue of$400K. Admission tax is
new in 2017.
Business License Fees is above 2017 budget by $77K or 18.4%, and above 2016 annual actual by $238K
or 90.8%. Businesses have started to renew their business licenses for 2018 under the new fee structure.
28
De,y�tated operating Funds
Expenditures are below 2017 budget by$1.7M or 6.5%and are primarily due to savings or delayed expenditures in
Solid Waste & Recycling, Hotel/Motel Lodging Tax, Traffic Safety, Debt Service for SCORE, and Surface Water
Management due to vacancies of positions and timing of maintenance service contract payments.
Utility tax revenues received annually as reported on the monthly financial report totals $12AM and is $523K or
4.4%above 2016 annual actual and$244K or 2.0%above 2017 budget.
The following is the comparison of 2017 annual actual to 2016 annual actual utility taxes by category:
Electricity—current annual increase by$372K or 7.6%
Gas—current annual increase by$278K or 20.0%
Cable—current annual increase by$68K or 3.9%
Cellular—current annual decrease by$219K or 12.2%
Real estate excise tax 2017 annual revenues of$4.2M is below 2016 annual actual by$LOM or 19.7%, and below
the 2017 budget by $0.08M or 1.7%. In December, there were 119 taxable residential sales (total sales $39.2M /
$194K tax),and one commercial sale(total sales$4.2M/$21K tax).
Large commercial sales this year were Evergreen Corporate Center(sale of$15.7M, $77K tax),Pavilion Apartments
(sale of$93.1M, $461K tax), Woodside Apartments (sale of$25.OM, $124K tax), Federal Way Storage (sale of
$16AM, $81K tax),and Commons Mall(sale of$45.9M, $227K tax).
Federal Way Community Center
2017 annual operating revenues total $1.9M, which is above the 2017 budget by$77K or 4.3% and above the 2016
annual actual by$56K or 3.1%. Revenues that performed better than annual projections were daily drop-ins,passes,
youth athletic programs, aquatic programs, fitness classes, and pool rentals. Revenues that fell behind annual
revenue projections were towel/equipment rentals and facility rentals. Revenues that have fallen behind 2016
annual actuals are city employee membership program, aquatic programs, towel/equipment rentals, and
merchandise/concessions sales.
2017 annual operating expenditures total$2.3M, which is above the 2017 budget by$59K or 2.6%, and above 2016
annual actuals by$97K or 4.3%. Compared to annual budget,supplies have increased due to increased service levels
to meet higher demands, supply needs, inventories, and building repairs. Other Services & Charges are higher due
to an increase in contracted repair and maintenance for the aging facility.
The 2017 annual revenues over/(under) expenditures of($462K) is performing better than the 2017 annual budget
of($480K) by $17K, and is performing lower than 2016 annual actual by ($41K). Annually, $453K of operating
subsidy has been used to keep the reserve fund balance at$1.5M,compared to$501K at this time last year.
The fund balance is at its required level of$1.5 million. The fund balance is set aside for equipment replacement,
major building upgrades,and roof replacement of the Community Center Building.
Dumas Bay Centre
2017 annual operating revenues total $956K,which is$l OK or 1.1%below the 2017 budget,but above 2016 annual
actual by $5K or 0.5%. The increase over 2016 annual actual is due to an increase in rentals as a result of a
marketing plan and Google AdWords campaign that started in 2011,and the return of rental groups.
2017 annual operating expenses total $962K, which is $8K below the 2017 budget, but $45K above 2016 annual
actual. The increase in expenses over 2016 annual actual is due to an increase in goods and services for the
operation as well as the increase in rental activity for the year.
2017 annual revenues over/(under) expenditures of($6K) is below annual 2016 by $40K. Dumas Bay Centre has
recovered 99.34%of operating expenditures compared to 103.65%last year.
The ending fund balance of$1.5M is a reserve for future general capital needs of the building. These funds are set
aside for equipment replacement,major building upgrades, and roof replacement of the center.
Lakehaven Utility District
The City signed an agreement with Lakehaven in 2016 for a 3.6%franchise fee,and in exchange the City will pay
for the fire hydrant maintenance and street lights that were initially paid'for by Lakehaven and charged to the
citizens. The franchise fees received thru December are$874K and billing for the fire hydrants and streetlights is
$948K. The billings for fire hydrants are quarterly,and streetlights are monthly. Revenue from the franchise
agreement is received monthly.
29
Federal Way December 2017 (13th Month) Monthly Financial Report - Detail
GENERAL& STREET 2016 2017 2017 Budget vs.Actual
FUND SUMMARY Annual Annual Annual Annual Fawrable/ Unfavorahle
Budget Actual Budget Actual $ %
Beginning Fund Balance $12,006,584 $12,006,584 $11,616,780 $11,616,780 n/a n/a
Revenues:
Property Taxes 10,486,454 10,358,895 10,512,200 10,507,571 (4,629) 0.0%
Sales Tax 14,142,653 14,222,497 14,053,989 14,199,460 145,471 1.0%
Criminal Justice Sales Tax 2,507,007 2,499,527 2,508,271 2,616,306 108,035 4.3%
Admissions Tax - 400,000 547,229 147,229 36.8%
Gambling Taxes 155,000 190,051 155,000 210,354 55,354 35.7%
State Shared Revenue 2,483,000 2,878,883 2,885,000 2,992,662 107,662 3.7%
Leasehold Tax 6,000 3,784 6.000 4,218 (1,782) -29.7%
Court Revenue 1,471,550 1,284,479 1,321,550 1 1,170,292 (151,258) -11.4%
Probation Revenue 354,345 177.252 354,345 258,293 (96,052) -27.1%
CD Permits &Fees 2,572,000 1,766,106 2,150,500 2,019,477 (131,023) -6.1%
PW Permits&Fees 317,000 487,489 372,728 713,274 340,546 91.4%
Business License Fees 259,000 261,716 422,000 499,439 77,439 18.4%
Franchise Fees 1,050,000 1,167,270 1,143,721 1,206,428 62,707 5.5%
Lakehaven Franchise Fees 424,289 424,289 848.580 873,773 25,193 3.0%
Passport Agency Fees 65,000 67,800 65,000 55,900 (9,100) -14.0%
Park&General Recreation Fees 937,000 1,053,297 1,012,000 1,061,409 49,409 4.9%
Police Services 1,174,766 1,376,060 1,274,766 1,291,288 16.522 1.3%
Admin/Cash Management Fees 375,896 375,896 375,896 375,896 0 0.0%
Interest Earnings 31,000 55,217 40,800 102,168 61,368 150.4%
Miscellaneous/Other/Gants 903,002 978,552 1,046,617 1,115,779 69,162 6.6%
Total Revenues 39,714,962 39,629,061 40,948,963 41,821,215 872,252 2.1%
Expenditures:
City Council 378,928 373,181 397,177 379,370 17,807 4.5%
Mayor's Office1,375,288 1,375,978 1,351,665 1,282,858 68.807 5._1%
Community Development - 2,335,518 2,212,828 2,272,364 2,304,465 (32,101) -1.4%
Economic Development 349,430 314,647 260,129 248,298 11,831 4.5%
Human Services 977,464 867,906 843,055 839,743 3,312 0.4%
Finance 941,111 874,097 959.590 947,144 12,446 1.3%
Human Resources/City Clerk 982,708 942,757 963,780 1,048,037 (84,257) -8.7%
Law mm 1,316,6701 1,477,034 1,439,997 1,397,501 42,496 3.0%
Municipal Court 1,365,125 1,329,417 1,363,762 1,331,465 32,297 2.4%
Probation 354.345 197,233 330,413 318,194 12,219 3.7%
Jail 5,518,134 5,502,776 5,773,342 5,639,785 133,557 2.3%
Police 19,673,962 20,087,648 20,455,896 20,824,512 (368,616) -1.8%
Parks&Recreation 3,798,675 3,906,619 3,830,673 3,881,429 (50,756) -1.3%
Lakehaven Fire Hydrant/Street Light 419,120 444,246 955,947 947,809 8,138 0.90/0
Public Works 3,869,332 3,372,714 4,034,744 I 3,603,345 431,399 10.7%
Total Expenditures 43,655,810 43,279,081 45,232,534 449993,955 238,579 0.5%
Revenues over/(under)Expenditures (3,940,848) (3,650,021) (4,283,571) (3,172,740) 1,110,831 -25.9%
Other Sources:
Ongoing Transfers In: -T^
Traffic Safety for Operations 1,780,609 1,780,609 1,021,298 1,021,298 0.0%
Utility Tax for Designated Programs 916,340 534,203 408,091 85,776 (322,315) -79.0%
Utility Tax for Operations 7,813,661 7,813,661 8,552,634 7,480,745 (1,071,889)1 -12.5%
Other Transfers In - - 1,250,485 1,129,382 (121,103) -9.7%
Total Other Financing Sources 10,510,610 10,128,473 11,232,508 9,717,201 1,515,307 -13.5%
Other Uses:
Transfers Out/Other 2,727,481 1,969,815 1,366,579 1,197,909 168,670-1 12.3%
Non-Departmental Internal Service Charges 5,313,909 4,898,441 5,864,319 5,625,015 239,304 4.1%
Total Other Financing Uses 8,041,390 6,868,256 7,230,898 6,822,924 407,974 5.6%
Total Ending Fund Balance $10,534,956 $11,616,780 $11,334,819 $11,338,317 n/81 n/a
30
DESIGNATED OPERATING 2016 2017 2017 Budget vs.Actual
FUNDS SUMMARY Annual Annual Annual Annual Favorable/(Unfhvoi*mble)
Bu et Actual Budget Actual S
Beginning Fund Balance S23,403,005 S23,403,010 S 23,269,747 S 23,269,748 n/a n/a
Revenues:
.. .........._-... ........ ...-___,- .__
Utility Tax 8.973,923 9,211,905 9,423,292 9,617,406 194,114 2.1%
Utility Tax-Prop 1 Voter Package 2,694,833 2,690,961 2,758,616 2,808,569 49,953 1.8%
HotcVMotel Lodging Tax 200.000 1 283,220 225,000 301.603 76.603 34.0%
Real Estate Excise Tax 3,399,999 5,265,138 4,301.594 4,226,335 (75,259) -1.7%
Property Tax-King Co Expansion Levy 160,000 172,784_ 160,000 178,704 18,704 11.7%
State Shared Revenue 509,000 526,648 511,410 545.741 34,331 6.7%
Traffic Safety(Red Light/School Zone) 3,275,117 3,192,978 3,336,874 3,519,019 182,145 5,5%
Federal Way Community Center 1,831,500 1,828,862 1,807,769 1,884,803 77,034 4.3%
Dunms Bay Centre Fund 908,792 950,930 966,103 955,858 (10,245) --l.I%
Performing Arts R Event Ctr Operations - - 415,117 300,563 (114.554) -27.6%
Surface Water Management Fees 3,900,000 3,930,279 3.958,500 4,015,535 57,035 1.4%
Refuse Collection Fees 304,517 303,820 304,517 309,642 5.125 1.7%
Interest Earnings 14,800 90,544 36,129 204,723 168,594 466,6%
Miscellaneous/Other/Grains/Contribution from SCORE 257,578 277,810 1,549,928 569,875 (980053) -63.21/.
Total Revenues 26,430,059 25,725,879 29,754,849 29,438,377 (316,472) -1.1
Cxpenditures:
Arterial Streets Overlav Prouram 1.713.886 1.652,932 1,954,091 1,796-766 157,725 8.1%
Solid Waste&Recycling 464,622 452,722 481,121 425-900 55.21-1 11,15
Hotel/Motel Lodging Tax 200,300 49,935 224,700 .. 76,257 148,443 .. ,. 66.1%
Traffic Safety(Red Light/School Zone) 2,340,253 2,276,156 2,397,348 2,280,338 117,010 4.99/.
Utility Tax Proposition 1 2.978,350 2,826.642 2,998,943 2954,833 44.110 1.511.
Debt Service(Debt&Admin Fee) 815,123 812,422 10,084,279 9,201280 882,999 8.8%
Federal Way Community Center 2,260,641 2,249,626 2,287,455 2,346.868 (59,413) -2.6%
Performing Arts R Event Ctr Operations 412,135 234.505 1,196,162 1,195,466 696 0.1%
....... .._.... _.....- ,._. _....:..: ......... ..
Dumas Bay Centre Fund 887,199 917,484 969,713 962,166 7,547 0.8%
Surface Water Management 3,912,789 3,458,951 4,081,414 3,701,560 379,854 9 m/.,
Total Expenditures 15,985,298 14,931,376 26,675,226 24,941,035 1,734,191 6.5%
Revenues over/(under)Expenditures 10,444,761 13,794,503 3,079,623 4,497,342 1,417,719 46.00/6
Other Sources:
,.. ...................., ........................ .....�.............._................................ ........................
............
Ongoing Transfers In:
Utility Tax for DBC Oper/Reserves 112.000 117,875 112,000 442,000 330,000 294.6%
Utility Tax/GF for FWCC Oper/Reserves 447,999 420,302 470,686 452,677 (18.009) -3.8%
Utilitv Tax/Gen.Fund/RELY for Debt 812,123 812,123 2,013,023 2,937,023 924,000 45.9%
Utility TaxforArtcrial Streets Overlay 1,013,000 1,013.000 - - - n/a
General Fund for Parks Reserve -� - - 120,289 120,289 n/a
REET for Arterial Streets Overlay - 1,013,000 1,013,000 - 0.0%
REET for Parks Reserve - 500,000 500,000 - 0.0%
REET for DDC Capital Reserves - - 500,000 500,000 0 O%
Refunding-Refinance of Target Property - 6,000,000 6,000,000 0.0%
Utility Tax/GF for PAEC/Prot-frons Sale of TP/Mist. 4,111,344 3,869,573 2,681,283 2,663,131 (18,152) -0.7%
Total Other Sources 6,496,466 6,232,873 13,289,992 14,628,120 1,338,128 10.1'%
Other Uses:
Ongoing Transfer Out:
Traffic Safety(Red Light/School Zone) 1,990,609 1,990,609 1,226,298 1,226,298 - 0.0%
Utility Tax to PA_ECOper 376,805 376,581 580,703 580,703 _ 0.0%
-Utility Taxto FWCC Oper/Resen•es 447,999 420,302 470,686 441,593 29,093 6.2%
Utility Taxto DBC Oper/Reserves 112.000 117,875 112,000 442,000 (330,000) -294.6%
Utility Tax to Arterial Streets Overlav 1,013,000 1.013-000 n/a
Utillity Taxto General/Street O er/Dbi 7-331.,66J 6.929,235 8,960.725 7,566,521 1,394.204 15,6%
Utility Taxto PAEC C1P Fund 500,000 (500.000) n/a
Utilitv Taxto Buldin. Fund 475,331 (475.331) n/a
Utility Taxto Municipal Facilities CLP Fund 250,000 (250.000) n/a
REST to Arterial Streets Overlay 1013-000 1,013,000 0.0%
REST to Parks Resen'e Fund 500.000 500,000 0.0%
REST to Debt Service 812-123 812123 ?013.023 2,013,023 0.0%
REST to DAC Capital Reserves 500.000 500,000 0.0
REET to IT Fund for PAEC 109,338 109.338 0.0%
Transfers/ ther/Unalloc IS 8,394,301 8,500.923 2,486,171 2,253.057 233.114 9-4%
Total Other Uses 20,478,495 20,160,647 17,971,944 17,870,564 101,080 1 0.6%
Undi ng Fund Balance
Arterial Streets Overlay _ _ 100,000 245,968 135,971 372.918 n/a n/a
Utility Tax(non-Prop 1) 1,842,718 2,457,684 1,500,000 1,707,128 n/a n/a
Utility Tax-Prop I_Voter Package _ 1,077,461 1,290,233 1,312,771 1,282,903 n/a n/a
Solid Waste R Recycling 175,352 176,307 126,305 195,841 n/a n/a
Hotel/Motel Lodging Tax 501,765 737,374 738,375 969,202 n/a n/a
Federal Way Community Center 1.516,499 1,516,497 1,500,000 1,500,001 n/a n/a
Traffic Safety Fund 2,558,372 2,551,277 2,268,007 2,582,118 n/a n/a
Real Estate Excise Tax Fund 3,078,495 4,957,033 3,210,266 3,168,624 n/a n/a
Perfonning Arts R Event Ctr Operations (0)l 177,413 (1) 555 n/a n/a
Paths&Trails 553,356 568.722 737,722 762,705 n/a n/a
Strategic Reserve Fund 3,418,340 3,021,716 3,021.716 3,046,170 n/a n/a
Parks Reserve Fund 750,000 752,652 1,123,846 1,250,000 n/a n/a
Debt Service Fund 2,499,999 2.508,515 3,210,299 4,113,797 n/a n/a
Surface Water Management 1,082,868 1,659,675 1,699,082 2,061,447 n/a n/a
Dumas Bay Centre Fund 710,510 648,669 1,083,059 1,510,937 n/a n/a
Total Fndin Fund Balance S 1 9,865,735 S 23,269,735 S 21,667.41 S S 24-24,349
31
Sales Tax
Compared to annual 2016 actual, sales tax revenues are down by$23K or 0.2%. Compared to 2017 budget, annual sales
tax revenues are up by$145K or 1.0%. There is usually a two month lag in sales tax revenue. The sales tax collected for
October 2017 is paid to the City in December 2017.
LOCAL RETAIL SALES TAX REVENUES
Annual 2017
Fawrable/(Untlawrable)
2016 2017 Change from 2016 2017 Actual%s Budget
Month Actual Budget Actual S % S %
Jan $ - -
Feb 1,407,385 1,400,173 1,427,326 19,941 1.4% 27,154 1.9°/a
Mar 967,408 979,217 1,023,938 56,530 5.8% 44,722 4.6%
Apr 1,031,972 1,013,587 984,581 (47,391) 4.6% (29,007) -2.90/0
May 1,169,154 1,151,922 1,251,616 82,462 7.1% 99,693 8.7%
Jun 1,148,897 1,105,581 1,020,631 (128,266) -11.2% (84,951) -7.7%
Jul 1,191,650 1,156,111 1,113,539 (78,111) -6.60/o (42,572) -3.7%
Aug 1,308,122 1,306,346 1,288,291 (19,831), -1.5% (18,056) -1.40/.
Sep 1,230,986 1,217,388 1,210,774 (20,212) -1.6% (6,614) -0.5%
Oct 1,271,590 1,217,265 1,221,028 (50,562) -4.0% 3,763 0.3%
Nov 1,241,815 1,225,535 1,346,048 104,233 8.4% 120,5141 9.8%
Dec 2,253,517 2,280,863 2,311,688 58,171 2.6% 30,825 1.40/a
Annual Total $ 14,222,496 $ 14,053,9$9 1 $14,199,460 1 $ (23,036) -0.2% S 145,471 1.0%
COMPARISON OF SALES TAXCOLLEI MNSBYSICGROUP
Favorahl e/(Un fawra hl e)
Component 2016 2017 Change nom 2016
Group Actual Actual S % aplanadon
Retail Trade $ 6,950,175 $ 7,072,020 $ 121,845 1.8%Up$161K-Nonstore retailers,Motor Vehicle&Paris Dealer,Food and Beverage Stores,Building
Material and Carden,Health and Personal Care Stores,Clothing and Accessories,Gasoline
Stations,and General Merchandise Stores
Down$39K-Furniture&Home Furnishings,Electronics&Appliances,Sporting Goods,Hobby,
Books,Misc.Store Retailers
Services 3,298,259 3,366,945 68,686 21%Up$85K-Waste Management Remediation,Ambulatory Services,Hospitals,Performing Arts,
Spectator Sports,Food Services,Drinking Places,Repair&Maintenance,Personal and Laundry
Services
Down$16K-Professional,Scientific,Tech,Administrative&Support Services,Education
Services,Nursing&Residential Care,Accomodation,Religious,Grantmaking,Civic
Construct 1,981,786 1,739,612 (242,174) -122%Up$1191:-Heavy&Civil Construction,Specialty Trade
Down$361K-Construction of Buildings
Wholesaling 503,937 562,866 58,929 117%Up$59K-Wholesale Trade Durable&Nondurable goods
Transp/Utility 4,906 8,215 3,309 67.4%General Increase
Information 739,332 711,656 (27,676) -3.7%Up$6K-Telecommunications
Down$34K- Publishing Industries,Motion Picture,Sound Record,Other Information Services,
Internet Service Providers
Manufacturing! 134,427 104,277 (30,150) -22A%Up$7KFumiture&Related Products,Computer&Electronic Production,Plastics&Rubber
Products
Down$37K-Wood Product Manufacturing,Printing&Related Support,Fabricated Metal
Manufacturing,&Machinery Manufacturing,Miscellaneous Manufacturing,Nomnetallic Mineral
_ _ Products,Chemical Manufacturing
Govemment 203,348 192325 (11,023} 5.4%Up$29K-E ecutive,Legislative,Other,Economic Programs Admin
Down$40K Justice,Public Order,Safety,Nonclassifiable Establishments
Fin/Insurance 341,687 406,925 65,238 19.1%Up$65K-Credit Intennediation,Real Estate,Insurance Carriers and Related,Rental&Leasing
/Real Estate Services
Other 64,640 34,620 (30,020) -06.41/6 General Decrease
Annual Total _S 14,222,497 S 14,199,460 S (23,037) -0.2%
32
SALES TAX COMPARISON by AREA
Annual 2017
Fawrable/(Unfawrable)
II Chg from 2016
Location 2016 2017 $ % Explanation
Annual Total Sales Tax S 14,222,496 $ 14,199,460 $ (23,036) -0.2%
S 348th Retail Block 2,160,587 2,221,942 61,355 2.8% Up Sl 07K-Retail Building;Materials,Retail General
Merchandise,and Retail Misc Store
Down S46-Retail Automative/Gas,Furniture&Fixtures,
Electronics&Appliances,Retail Eating&Drinking
The Conunons 1,115,623 1,108,065 (7,557) -0.7% Up$31 K Retail Eating&Drinking,Retail Apparel&
Accessories
Down$39K Misc Retail Trade,Retail Electronics&
Appliances,&Retail General Merchandise
S 312th to S 316th 792,904 786,346 (6,558) -0.8% Up$18K Automative Repair,Retail Automative/Gas,Retail
Eating&Drinking
Down$25K Retail General Merchandise,Retail Trade
Pavilion Center 455,341 435,543 (19,798) -4.3% Up$11 K Retail Food Stores,Retail Eating&Drinking,
Retail Apparel&Accessories
Down$31K Miscellaneous Retail Trade,Electronics&
Appliances
Hotels&Motels 281,693 280,348 (1,346) -0.5% General Decrease
Gateway Center 205,788 201,475 (4,314) -2.1% Down S4K Telecoinnunications
Utility Tax(Total 7.75%)
The utility taxes annually are $523K or 4.4% above 2016 annual actual, and $244K or 2.0% above 2017 budget. More
than 50%of utility tax is from gas and electric. A change in weather can greatly affect the City's revenue flow.
UTILITY TAXES
Annual 2017
Fawrable/(Unfawrabl e)
2016 2017 Change from 2016 2017 Actual w Budget
Month Actual Budget Actual S Var % Var S Var % Var
Jan $ 535 $ 724 $ 464 $ (70) -13.2% $ (260) -35.90/a
Feb 1,140,130 1,018,833 1,207,870 67,740 5.9% 189,036 18.6%
Mar 1,072,515 1,221,080 1,211,046 138,531 12.9% (10,034) -0.8%
Apr 1,164,983 922,397 1,282,380 117,398 10.1% 359,984 1 39.0%
May 938,297 824,468 1,067,377 129,080 13.8% 242,909 29.5%
Jun 811,091 1,309,429 896,598 85,507 10.5% (412,831) -31.5%
Jul 909,581 719,273 900,058 (9,523) -1.00/0 180,785 25.1%
Aug 403,486 604,040 380,887 (22,599) -5.6% (223,154) -36.9%
Sept 1,286,236 1,189,955 1,317,904 31,669 2.5% 127,949 10.8%
Oct 1,045,923 1,116,661 1,007,614 (38,309) -3.7% (109,047) -9.80
Nov 820,144 735,235 879,697 59,552 7.3% 144,462 19.6%
Dec 2,324,195 2,539,813 2,286,053 (38,142) -1.6% (253,760) -10.00/0
Annual Subtotal $ 11,917,114 S 12,201,908 $12,437,947 S 520,833 4.4% $ 236,039 1.9%
Rebate (14,249) (20,000) (11,972) 2,276 0.0% 8,028 -40.1%
Annual Total S 11,902,866 S 12,181,908 S 12,425,975 S 523,109 4.4% S 244,067 2.0%
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 processed 156 rebates at a total cost of
$16K in 2015. The City processed 132 rebates at a total cost of$14K in 2016. The City processed 115 rebates at a total cost of
$12K in 2017.
33
UTILITY TAXES-by Type
Annual 2017
Favorable/(Unfavorable)
Utility 2016 2017 Change from 2016
Type Actual Actual $
Electric $ 4,899,498 $ 5,271,937 $ 372,439 7.6%
Gas 1,388,414 1,666,439 278,025 20.0%
Solid Waste 938,746 1,010,817 72,071 7.7%
Cable 1,720,334 1,788,265 67,932 3.9%
Phone 870,621 813,934 (56,686) -6.5%
Cellular 1,794,419 1,575,421 (218,998) -12.2%
Pager 380 231 (149) n/a
SWM 304,704 310,904 6,200 2.0%
Tax Rebate (14,249) (11,972) 2,276 0.0%
Annual Total $ 11,902,866 $ 12,425,975 $ 523,109 4.4%
Proposition l Voter Approved Utility Tax
2017 annual Prop 1 expenditures total$2.95M or 98.5%of the$3.OM annual budget. Current life-to-date Prop 1 Utility tax
collections and transfer in total$31.9M and expenditures total$30.6M.
2016 2017 Life
PROP I - -
Budget Actual Budget Actual To Date
Beginning Balance: 719,485 719,485 1,290,233 1,290,233 n/a
OPERATING REVENUES
January 179 121 164 590 1,604,734
February 208,628 257,695 230,339 273,162 2,622,317
March 283,240 251,171 276,063 273,982 3,158,104
April 173,885 254,383 208,536 290,101 2,716,714
May 167,057 65,574 186,396 241,509 2,553,209
June 342,024 347,323 296,037 202,971 2,861,691
July 135,464 192,576 162,614 203,820 2,156,393
August 154,463 100,684 136,562 86,595 2,018,595
September 248,795 299,094 269,026 298,172 2,264,333
October 251,664 240,747 252,455 228,164 2,637,849
November 150,851 168,124 166,222 199,237 2,071,615
December 578,584 516,876 574,203 518,486 4,388,505
Total Prop l Revenues: 2.694.833 2,694,368 2,758,616 2,816,790 31,054,058
Transfer in from Utility Tax Fund 641,494 703,022 262,865 130,713 833,735
OPERATING EXPENDITURES
Public Safety Improvement Positions& Costs:
Police Services(includes 1 Records Specialist,16 Police
Officers,&2 Lieutenants) 2,333,304 2,270,_637 2,361,295 2,353,123 23,177,145
Court Services(includes.50 Judge,1 Court Clerk,and Pro
Tem Pay,Public Defender contract,1.5 Prosecutors) 378,690 338,718 377,810 357.423 3,825,783
Total Public Safety Improvement Costs 2,711,994 i 2,609,354 2,739,105 2,710,546 27,002,928
Community Safety Program Costs:
1 Code Enforcement Officer 107,497 47,768 1 96,308 82,945 527,541
.5 Assistant City Attorney 61,391 61,444 63,193 50,683 639,112
1 Parks Maintenance Worker I&Security 97,469 108,075 100,337 110,659 1,108,619
Total Community Safety Improvement Costs 266,356 217,287 259,838' 244,286 2,275,272
Indirect Support-HR Analyst _ - 291,695
SafeCity M&O - - - 245,929
Subtotal Ongoing Expenditures - - - 537,624
SafeCity Startup - - 189,066
Other Trans fer-Prop 1 OT for Police 600,000
Subtotal Other Expenditures - - 789,066
Total Prop 1 Expenditures: 2,978,350 2,826,642 2,998,943 1 2,954,833 30,604,890
Total Ending Fund Balance: $ 1,077,462 $ 1.290.233 IS 1312,771 1 $ 1.282.903 1 $ 1.282.903
34
Real Estate Excise Tax
Compared to 2016 annual REAL ESTATE EXCIS ETAX REVENUES
actuals, collections are below
Annual 2017
by $1.0M or 19.7%.
Favorable/(Unfavorable)
December's receipt of $279K 2016 2017 Change from 2016 2017 Actual vs Budget
is above December 2016's Month Actual Budget Actual $ % $ %
actual by $26K or 10.1%, and Jan S 386,409 S 258,738 S 239,882 $ (146,527) -37.9% $ (18,857) -7.3%
below December 2017's Feb 533,534 314,824 194,677 (338,857) -63.5% (120,147) -38.2%
projections by$79K or 22.0%. Mar 165,413 254,328 969,730 804,318 486.2% 715,402 281.3%
Apr 245,886 210,209 221,872 (24,014) -9.8%1 11,663 5.5%
December 2017 activities May 220,243 400,989 385,350 165,107 75.0% (15,640) -3.9%
include 202 real estate Jun 328,219 331,085 384,086 55,867 17.0% 53,000 16.0%
transactions, of which 82 or Jul 331,410 362,450 352,290 20,880 6.3% (10,160) -2.8%
40.6% were tax exempt. There Aug289,291 330,930 333,709 44,418 15.4% 2,779 0.8%
were 119 taxable residential Sep 933,582 518.732 301.674 (631,908) -67.7% (217,058) -41.8%
sales (total sales $39.2M / Oct 987,072 580,310 248,500 (738,572) -74.8% (331,810) -57.2%
$194K tax), and one Nov 590,835 381,529 315,762 (275,073) -46.6% (65,767) -17.2%
ercsale (total sale Dec 253,246 357.470 278.806 25,560 10.1% (78,664) -22.0%
commial
comm / tax). Annual Total 5,265,138 4,301,594 4,226,336 (1,038,801) -19.7% 75,258) -1.7%
HOTEL/MOTEL LODGING TAX REVENUES
Hotel/Motel Lodging Tax Annual 2017
Favorable/(Unfavorable)
Hotel/Motel lodging tax 2016 2017 Change from 2016 2017 Actual vs Budget
received annually in 2017 is Month Actual Budget Actual $ % S %
$302K and is above 2016's Jan $ $ - $ $ - $
annual collections by $18K or Feb 15,431 12,435 15,621 190 1.2% 3,186 25.6%
6.5%. 2017 annual receipts Mar 15,983 12,950 16,835 852 5.3% 3,885 30.0%
are above annual projections Apr 20,565 15,635 21,304 738 3.60/a 5,669 36.3%
by $77K or 34.0%. The -..._.._.._.
May 22,013 18,002 24,629 2,616 11.90/0 _6,627 36.8%
lodging tax collected for Jun 19,591 14,808 20,733 1,142 5.8% 5,925 40.0%
October 2017 is paid to the
City in December 2017. Jul 22,788 16,831 25,010 2,222 9.7% 8,180 48.6%
Aug 30,642 23,772 33,813 3,172 10.4% 10,042 42.2%
Sept 34,121 28,756 37,288 3,167 9.3% 8,532 29.7%
Oct 37,138 30,199 37,094 (44) -0.1% 6,896 22.8%
Nov 26,933 21,017 27,262 1 329 1.2% 6,245 29.7%
Dec 38,013 30,596 42,012 3,999 10.5%1 11,416 37.3%
Annual Total $ 283,220 S 225,000 $ 301,603 1 S 18,383J 6.5%1 S 76,603 34.0%
Permit Activity BUILDING&LAND USE PERMITS AND FEES(CD)
Annual 2017
Building,planning, and zoning
Favorable/(Unfavorable)
permit activities are above 2016 2017 Change from 2016 2017 Actual vs Budget
2016's annual activity by Month Actual Budget Actual $ % $ %
$253K or 14.3%. Compared Jan 186,036 140,072 129,155 (56,882) -30.6% (10,917) -7.8%
to annual budget, permit Feb 89,756 186,760 263,513 173,757 193.6% 76,753 41.1%
activity is below by $131K or Mar 155,317 202,007 181,914 26,597 17.1% (20,093) -9.9%
6.1%. Apr 132,987 202,005 177,937 44,950 33.8% (24,068) -11.90/0
May 142,079 210,723 168,947 26,869 18.90/0 (41,776) -19.8%
primarily contributed to the
The permits that have Jun 162,842 233,396 170,808 7,966 4.9% (62,589) -26.8%
increase above 2016 are the St. Jul 109,407 176,926 169,319 59,912 54.8% (7,606) -4.3%
Aug 112,635 179,301 237,017 124,381 110.4% 57,716 32.2%
Francis lab and observation -
unit, Telecare Residential Sept 273,985 194,005 126,431 (147,555) -53.9% (67,575) -34.8%
Treatment facility, South King Oct 120,763j_ 172,582 156,223 35,460 29.4% (16,359) -9.5%
Fire Station 63, and Cottages Nov 168,172 117,380 129,014 (39,158) -23.3% 11,634 9.90/0
West Cluster III apartment's Dec 112,127 135,343 109,199 (2,927) -2.6% (26,143) 19.3%
permits. Annual Total S 1,766,10 S 2,150,500 $2,019,477 S 253,371 1 14.3% $ (131,023) -6.1%
35
Police Department
The total overtime budget of$1.OM consists of$767K for City overtime and$239K for billable time.
Compared to 2017 annual budget,City's portion of overtime is$323K or 42.1%above annual projections.
Compared to 2016 actuals, City's portion of overtime is above by $1K or 0.1%. Including the increase in billable overtime, total
overtime increased by$15K or 1.2%over the same time last year.
The December overtime increase of$7K above 2016 actual is primarily due to an increase in shift call-in's and case completions.
Gun Violence Emphasis Operations continued in December. We also were tasked with several significant criminal investigations
and several major crime call-outs during December. We are conducting extra enforcement patrols to ensure the safety and security
of our citizens. This special emphasis is a part of our 2017 COPS Hiring grant and should continue into 2018.
PD Overtime by Month
Annual 2017
awrable)/Unfawrable
2016 2017 Chan a from 2016 2017 Actual w Btkdget
PDOvertirue byType Month Actual Budget Actual S % S %
Annual 2017 Jan $ 70,394 $ 67,967 $ 122,631 S 52,236 74.2% $ 54,664 80.41/.
(FawrableuUnfawrable Feb 92,574 63,407 98,168 5,594 6.0% 34,762 54.81/.
2016 2017 Chan afrom2016 Mar 64,708 55,479 _ 79,041 14,333 22.1% 23,562 42.5%
Type Actual Actual S % Apr 76,909 59,472 --92,527 15,618 20.3% 33,055 5560/c
Training $ 25,338 $ 18,767 $ (6,571) -25.9°/. May 100,057 65,314 95,128 (4,930) 4.9% 29,814 45.6%
Cour[ ,-,- 49,887 43,448 (6,439) -12.91/. Jun 95,848 58,630 70,796 (25,052) -26.1% 12,167 20.81/o
Field 6W, ry 917,192 898,311 (18,881) -2.11/. Jul 102,254 80,468 115,193 12,939 12.7% 34,725 43.2%
Other 96,726 129,575 32,849 34.01/1 Aug 67,044 58,639 76,602 9,558 14.3% 17,963 30.6%
City Portion 1,089,143 1,090,100 958 0.1'%. Sep 111,196 61,054 72,675 (38,520) -34.6% 11,621 19.0%
Contract/Grant 150,184 170,213 20,029 13.3% Oct 150,946 73,049 87,163 (63,783) -42.3% 14,113 19.3%
Traffic School 22,456 16,701 (5,755) -256% Nov 87,350 57,626 103,306 15,956 183% 45,680 79.31/1
Billable 172,640 186,915 14,275 8.31 Dec 69,862 66,051 76,871 7,009 10.0% 10,820 16.4%
Annual Total S 1,261,783 $1,277,015 J S 15,232 1,2 1 City Portion 1,089,143 767,155 1,090,100 958 0.1% 322,94542.1%
Billable 172,640 238,500 186,915 14,275 8.3% (51,585);27.0%
-21.61/0
Animal Total S 1,261,783 51,005,655 S1,277,015 S 15.232 1.2% S 271,360
Jail Services
The total jail budget is $5.77M and it is for SCORE Jail maintenance & operation assessments and alternative programs. Debt
service is being paid for by SCORE reserves in 2017.
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 was 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 the actual 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 2016, the budgeted ADP was
105 and our ADP in December was 75. In 2017,the budgeted ADP is 90 and the December ADP was 67.
Other jail & alternative programs are provided by King County and Providence Community for psychiatric care. As of the end of
December the City spent$114K on these services that are not currently being provided by SCORE.
Jail and Alternatives to Confinement
2016 2017
Annual Actual Annual Bu et Annual Actual
SCORE $ 5,358,134 $ 5,613,342 $ 5,525,619
Other Jail&Alternative Programs 144.642 160,000 114,167
Total-I S 5.502,776 1 S 5,773342 1 $ 5.639,786
36
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. Traffic Safety Fund pays for 1 Lieutenant, 7 Police Officers, 3 City Traffic
positions,Municipal Court security services,red light photo services, Valleycomm emergency communication services, and School
Zone Enhancements capital improvement projects.
Red Light Photo/School Zone Fnforeement
2016 2017 Variance
Favorable/(Unfavorable)
Gross Payments Salaries&Wages Net Gross Payments Salaries&Wages Net
Month Revenue to ATS &CrtSecu rity Revenue Revenue to ATS &CrtSecurity Revenue $Variance 1/1 Variance
Jan $ 245,938 $ (52,250) $ (114,179) S 79,509 S 249,111 $ (52,250) S (127,162) $ 69,699 $ (9,810) -12.3%
Feb 276,364 (52,250) (124,988) 99,126 265,506 (52,250) (125,795) 87,461 (11,665) -11.81/0
Mar 349,149 (52,250) (120,513) 176,386 326,873 (52,250) (132,300) 142,323 (34,063) -19.3%
Apr 286,440 (52,250) (145,902) 88,289 198,406 (52,250) (131,242)_ 14,914 (73,374) -83.1%
May 257,204 (52,250) (125,100) 79,854 331,657 (52,250) (127,666) 151,741 71,887 90.01/1
Jun 328,029 (52,250) (124,785) 150,995 368,587 (52,250) (131,821) 184,515 33,521 22.2%
Jul 228,331 (52,250) (127,330) 48,750 413,397 (52,250) (135,216) 225,931 177,180 363.4%
Aug 226,793 (38,000) (132,477) 56,315 230,451 (23,750) (132,511) 74,190 17,874 31.71/1
Sep 178,663 (38,000) (126,636) 14,027 177,636 (52,250) (134,195) (8,809) (22,836) -162.81/0
Oct 240,805 (52,250) (124,939) 63,617 368,761 (52,250) (131,379) 185,133 121,516 191.01/0
Nov 301,987 (52,250) (137,819) 111,918 378,172 (52,250) (136,741) 189,181 77,263 69.01/1
Dec 273,275 (104,500) (220,736) (51,962) 210,462 (52,250) (235,809) (77,597) (25,635) 49.3%
Annual Total $3.192,978 1 $ 650,750 $ 1,625.405 $ 916.823 $3.519.019 1 $ (598.500)1$ 1,681,838 $1,238,681 $ 321,8581 17.61/1
Court
Court operation and probation service revenues are $33K or 2.3% below 2016 annual actuals and $247K or 14.8% below 2017
budget.
COURT REVFNUE
Annual 2017
COURT REVENUE Mawratlel[tlrlfawratle1
Annual 2017 2016 2017 Cha efrotn1016 1017ActualvsBudget
avora e j n avora ej Month Actual Budget Actual $ % 1 $
2016 2017 Changeftom 2016 January $ 130,9391 $ 94703 $ 97,998 $ (32,941) -25.21/1 $ 5,295 5.7%
Actual Actual S % February 118,176 118,499 114,358 (4,418) -3.71/a (4,141) -3.5%
Civil Penalties $ 13,065 S 12,010 $ (1,054) -8.11/
Traffic&Non-Parking 677,980 676,693 (1,287) -0,20 March 137,358 111,701 130,881 6,476 4.7% 19.181 17.21/1
Parking Infractions 20,564 17,320 (3,244) -15.8% Aril 123.674 150,188 89,774 (33,900). -21.41/1 (60,415) -0021/6
DUI&Other M isd 103,683 133,306 29,623 28.6% May 103,444 82,935 100.579 (2.865) -2.81/a 17.644 21.3%
Criminal Traffic Misd 141 (141) -100.01/1 lune 97,231 93,112 88,609 (8,621) -8.91/0 K503)l 4.81/1
Criminal Costs 87,092 74,345 (12,747) -14.6% July 77,227 115,867 100,689 23,462 30.41/1 15.178) -13.1%
Interest/Other/Misc 191,655 114,536 (77,119) -40.2% August 112,190 97,122 105,348 0.01/0 8.226 8.5%
Criminal Conv Fees 49,352 40,360 (8,992) -18.2%
Shared Court Costs 47,139 44,552 (2,587) -5.5% Se tember 100,410 1 132.184 94,067 0.01/a (38,118) -28.81/0
Services&Charges 69,940 57,169 (12,771) -18,311 October 82,963 114,396 85,319 0.01/1 (29,077 -25.41/1
Subtotal S 1,260,610 S 1,170,292 S (90,318) -7.2%, November 95,116 109,667 89,276 0.01/1 (20,391) -18.6%
Probation Fees 23.869 - (23.869) -100.0%1December 81,284 103.176 73.395 0.0% (29,781) -28.91/0
Probation Services 177,252 258.293 81,041 45.71/,• probation Fees 21869 (23,869) n/a
Annual Total S 1,461.731 S 1,428,585 S (33.1451. -2.31y. probation Services 1 177,252 354,345 258,293 81,041 n/a (96,052) -27.1%
Annual Total $ 1,461,731_$ 1,675,895 $ 1,428485 $ (33,146) -23% $(247}10) -14,8%
37
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.
Federal Way 2016 2017 21117 13u(ll;ct vs Actual
Community Center Annual Annual 1�mx)rahlel(l1nfavorablc)
as of 12/31/2017 Budget Actual Budget Actual $
Beginning Fund Balance $ 1,500,000 $ 1,500,001 $ 1,516 500 $ 1,516,500 n/a n/a
Operating Revenues:
Daily Drop-ins $ 310,000 $ 345,039 $ 333,319 $ 385,438 $ 52,119 15.6%
Passes 850,000 795,193 780,000 794504 14,504_ 1.9%
City Employee Membership Program 31.000 34,077 30,000 33,960 1960 13.2%
Youth Athletic Pro rams 45,000 44,280 45,000 47,530 2,530 5.6%
Aquatics Programs-Lessons/Classes 149,000 147,449 140,000 145,844 5,844 4.2%
Childcare Fees 9,000 1,096 1,000 1,064 64 6.4%
Fitness Classes/Fitness TraininE 130.000 123,482 135,000 137,299 2,299 1.7%
Towel/equipment Rentals 4,000 2,935 4,000 1,844 (2,156) -53.9%
Pool Rentals/Com etitiv e-Lap Lanes 16,000 23,626 24,013 30,533 6,520 27.2%
Rentals 220,000 237,808 247,437 238.282 (9,155) -3.7%
Merchandise Sales 7,500 9,618 7,500 7,756 256 3.4%
Concessions/Vending 60.000 64.259 60,500 60,749 249 0.4%
Total Operating Revenues 1,831,500 1828,862 1,807,769 1,884,803 77,034 1 4.3%
Operating Fx nditures: n/a
Personnel Costs 1,482,141 1,521,370 1,670,695 1,634,759 35,936 2.2%
Supplies 175,500 229,632 192,250 231,869 (39.619) -20.6%
Other Services&Charges 222,500 189,674 131,300 160,188 (28,888) -22.0%
Utility Cost 360,000 305,378 287,700 315,870 (28,170) -9.8%
Inter overnmental - 20,500 3,572 5.510 4,182 1,328 24.1%
Total Operating Expenditures 2.260.641 2,249,626 2,287,455 _2,346,868 59,413) -2.6%
Revenues Over/(Under)Fx nditures (429,141) 420,764 (479,686) 462,065) (17,621) 3.7%
Recovery Ratio 81.0% 81.3% 79.0% 80.3% n/a n/a
Transfer In from General Fund 80,641 80,641 - 11,084 11,084 n/a
UtilityTax-Operations 447,999 420,302 470,686 441,593 (29,093) -6.2%
Total Other Sources 528,640 500,943 470,686 452,677 18,009 -3.8%
Other Uses: n/a
Capital/Use of Reserves/Grants 31.000 11,862 7,500 7,111 (389) n/a
Bad Debt Expense 52,000 51.819 _ n/a
Total Other Uses 83,000 63,680 7,500 7,111 (_389) n/a
Net Income 16,499 16,499 (16„500) (16,499) 1 0.0%
Ending Fund Balance $1.516.499 $ 1,516,500 $1,500,000 $1500,001 1 $ 1 0.0%
The operating revenue budget includes $1.81M in user fees/program revenues, and $471K contribution from utility tax for
operation.
Annual operating revenues total $1.9M which is $77K or 4.3% above the 2017 annual budget. In comparison to 2017's annual
budget:
• Daily Drop-in revenues are $52K or 15.6%above the projected revenue. Daily admission revenues continue to be strong
due mostly to increased gymnasium and pool use throughout the year. We have also seen an increase in large group visits
primarily from neighboring camps, local schools, and youth programs to use the pools. Drop-in gymnasium use has
remained strong throughout the year,especially with teen basketball.
• Pass Revenues are $15K or 1.9% above the projected revenue. The increase is due to continued customer retention and
service efforts. Membership sales also remained strong throughout the year due to staff efforts to offer classes, programs
and amenities that offer great value to our community.
• Aquatic Program Revenues are $6K above expected levels. The revenue increase is due to another great year of swim
lesson revenues, where nearly every class offered sells out. Aquatics staff does a great job of adding classes to
accommodate customers that are on the waitlists.
■ Fitness Classes are $2K or 1.7% above the projected revenue. Specialty courses and Silver Sneakers continue to perform
well.
38
■ Pool Rentals are $7K or 27.2% above the projected revenue. The increase is due to increased participation in local swim
clubs. Increased participation in local clubs means increased lane rentals at the FWCC lap pool. Specialty uses, like one-
on-one swimming instruction, or triathlon training have also created a need for lane rentals.
• Rental Revenues are down $9K or 3.7% below the projected revenue. Rental revenues were trending well ahead of the
original budget earlier in the year, and therefore the adjusted projection was set accordingly. The overall rental revenues
fell slightly below the mark due to a slight down-trend in birthday party rentals when the waterslide went under repair.
Annual operating expenditures total $2.3M which is $59K or 2.6% above the annual budget. Federal Way Community Center
has recovered 80.3%of operating expenditures compared to the annual budgeted recovery ratio of 79.0%.
■ Personnel Costs are below by$36K or 2.2%compared to budget, and increased by$113K or 7.5%compared to prior year
actual. Service Attendants have been added for safety and to improve operations in the gymnasium, locker rooms, rentals,
and special events. These service additions were considered essential for improving customer and staff security, safety,
and overall experience. Also,there has been an increase in pay for part-time employees due to the minimum wage increase
to$11.00.
■ Supplies are $40K or 20.6% higher than projected budget. The increase compared to budget is due to increased spending
on household supplies. Also, there have been increased expenditures due to repair and maintenance of the building, which
includes repair parts and building materials.
■ Other Services & Charges are $29K or 22.0% above the projected spending. The increase is due to significant
contracted repair and replacement projects that occurred during the year. Some of these projects were anticipated, as in
the gym curtain replacement, and were proposed as capital replacement projects. Staff will continue efforts to handle
repairs in-house whenever feasible to reduce expenditures.
N Utility Costs are $28K or 9.8% above the projected spending, and $10K above compared to prior year actual due to
higher electricity costs.
Dumas Bay Centre
Dumas Bay Centre Fund annual revenue of$956K is$IOK or 1.1%below 2017 budget,but$5K or 0.5%above annual 2016 actual.
Annual operating expenses total $962K, which is $8K or 0.8%below annual budget of$970K. Dumas Bay Centre has recovered
99.34%of operating expenditures compared to 103.65%last year.
2016 2017 2017 Bu et vs Actual
Dumas Bay Centre Fund Annual Annual I avaral>>c7{11nfa■orahlc)
as of 12/31/2017 Budget Actual Budget Actual $ %
Be inning Fund Balance S 398,817 $ 398.816 S 648.669 S 648,669 n/a n/a
ftrating Revenues:
In-House Food Services 391572 399.079 420190 417,777 (2,413) -06%
Dumas Bay Retreat Center 488,817 522,626 545,913 523,706 (22,207) -4.1%
Knutzen Family Theatre 26,403 29,225 - 14.376 14376 n/a
Total Operating Revenues 908,792 950,930 966,103 955,858 10,245 -1.]%
Operating Ex uses:
In-House Food Services 332.382 333.665 384,939 375,885 9,054 2.4%
Dumas Bay Retreat Center 451,417 477,106 477,175 478,615 (1,440) -0.3%
Knutzen Family Theatre 101400 106.712 107.599 107,666 (67) -0.1%
Total Operating Expenses 887,199 917,484 969,713 962,166 7,547 0.8%
Revenues Over/(Under)Expenses 21,593 33,446 1610) (6.308) _ (2,698) 74.7%
Recovery Ratio 102.43%, 103.65%1 99.63% 99.34% n/a n/a
Transfer In Gen Fund-Purnp-PumpStation M&O 4,000 4,000 - n/a
Transfer in Real Estate Excise Tax 210,000 210,000 500,000 500,000 - n/a
Transfer In Utility Tax 112,000 117,875 112,000 442,000 n/a
Total Other Sources 326,000 331,875 612,000 942,000 n/a
Punip Station M&O 4,000 1,286 4,000 783 1217 80%'
Repairs&Maintenance 31,900 114,182 170.000 72.644 97.356 n/a
Total Other Uses 35.900 115.468 174.000 73,427 100,573 58%
Net Income 311,693 249,853 434,390 862,265 97.875 12.8%
Ending Fund Balance $ 710.510 $648.669 S 1.083.059 $1,510,934 $ 97,875 6.9%
39
Self-Insured Health Insurance Fund
Self-Insured Health Insurance Fund annual contributed revenue is $4.8M. Currently the revenue is generated from the employee
paid contribution(range from $32 to $135 per employee per month) and the employer paid contribution(range from$634 to$1,879
per employee), varying depending on number of dependents. Self-Insured Health Insurance Fund annual expenditures are $4.3M
for prescription services, medical services, stop loss, professional services, and wellness program. The ending fund balance for the
program is$2.6M.
Self Insured Health Insurance Fund -2017
Description 2016 Annual 2017 Adjusted Jan-June Jul Aug Sept Oct Nov Dec Annual Total
Actual Bdgt
Beginning Fund Balance 1,741,488 2,020,466 2,020,467
Health Insurance Premum-Frrployer Contribution Revenue 4,069,020 4,290,000 2,144,179 353,748 346,866 348,053 344,465 340,266 361,004 4,238,581
Health Insurance Prenium-Employee Contribution Revenue 217,341 150,000 112,867 18,795 17,788 15,774 16,790 16,691 17,857 216,562
Health Insurance Prerrium-COBRA 5,757 3,342 668 668 1,337 1,337 1,337 1,337 10,026
Stop Loss Recovery Revenue 1,072,162 57,000 57,203 249,760 306,963
Interest Earnings 7,698 10,800 5,492 1,050 1,305 1,391 1,345 1,411 5,053 17,048
Total Revenue and Transfer In 5,371,978 4,507,800 2,323,083 374,262 366,627 366,555 363,937 359,705 635,011 4,789,181
Prescription Services 549,408 462,308 222,682 39,269 40,257 42,230 33,587 31,067 52,631 461,723
Medical Services 3,775,159 3,085,709 1,583,490 127,176 191,582 203,492 182,719 279,465 376,954 2,944,877
Health Insurance-Slop Loss 384,370 405,257 233,024 39,728 38,186 38,639 38,222 37,814 38,572 464,184
Professional Services&Other-W� 384,061 426,726 188,643 30,223 28,727 29,783 40,909 32,610 34,028 384,922
Total Expenditures for Self Insured Health 5,092,998 4,380,000 2,227,840 236,396 298,752 314,144 295,436 380,956 502,185 4,255,707
Ending Fund Balance 2,020,467 2,148,266 95,243 137,867 1 67,875 52,411 > 68,501 1 (21,250) 132,826 2,553,940
The City will maintain a reserve in the amount not less than 16 weeks of budgeted expenses($1.29 million)as recommended by our
consultant. We have spent$4.3M annually in 2017,with an ending fund balance in the fund of$2.6M.
Performing Arts&Event Center Operations(PAEC)
Performing Arts & Event Center Operations (PAEC) annual revenue and beginning balance, and transfer in is $1.20M. Annual
operating expenditures total$1.20M out of a total budget of$1.20M. Annually, $0.69M of operating subsidy has been used and the
PAEC Fund has a fund balance of$555.
115 Performing Arts &Event Center 2017 Adjusted Annual 2017
Operations(PAEC) Budget
Beginning Balance 177,412 177,413
Ticketing Sales/Admissions Fees 63,517 124,278
Theatre/Event Rentals 111,554 27,824
Concessions 30,716 1,291
Advertiasing 5,000
Contributed Revenue-Private Sources 65,666 8,507
Transfer in from Utility Tax/General Fund 580,703 694,703
Investment Interest/NIVITC Interest 161,593 162,006
Total Beg Bal,Revenue&Transfer In 1,196,161 1,196,021
Personnel Services 528,793 487,179
Personnel Benefits 165,524 167,073
Supplies 7,260 23,466
Other Services&Charges 377,208 496,326
Intergovernmental Services -I 1,221
Capital Outlays - 1,155
Interfund Services 117,376 19,045
Total Expenditures 1,196,161 1,195,466
Total PAEC Operation Balance 555
40
FUND ACTIVITY SUMMARY
Fund#/Fund Name Begin Balance YTD YID YrD Net Ending Balance Required Fund
1/1/2017 Revenue Expenditure Income/(loss) 12/31/2017* Balance
00 1/10 1 General/Street Fund $ 11,616,780 $ 53,167,182 $ 53,445,646 $ (278,463) $ 11,338,316 $ 9,500,000
Special Revenue Funds.
102 Arterial Street 245,970 1,923,315 1,796,365 126,949 372,919 $100,000
103 Utility Tax(*) 2,457,6879,636,302 10,386,861 (750,559) 1,707,128 1,500,000
106 Solid Waste&Recycling 176,309 445,432 425,899 19,533 195,842 -
107 Special Contracts/Studies Fund 525,428 83,553 -� 83,553 608,981
109 Hotel/Motel Lodging Tax 737,375 308,085 76,257 231,828 969,202 200,000
1102%for the Arts -
I I I Federal Way Community Center 1,516,500 2,337,480 2,353,980 (16,499) 1,500,001 1,500,000
112 Traffic Safety Fund 2,551,279 3,537,476 3,506,636 30,840 2,582,119 1,200,000***
113 Real Estate Excise Tax Fund 4,957,033 4,259,952 6,048,361 (1,788,409) 3,168,624 2,000,000
114 Prop 1 Utility Taxp 1,290,233 2,947,503 2,954,833 (7,330) 1,282,904 1,000,000
115 Performing Arts&Event CtrOperations 177,413 1,018,608 1,195,466 (176,858) 555 0**
119CDBG 65,828 932,232 958,187 (25,954) 39,874
120 Path&Trails 568,722 193,983 - 193,983 762,705
188 Strategic Reserve Fund 3,021,716 24,454 24,454 3,046,170 3,000,000
189 Parks Reserve Fund 752,652 626,154 128,806 497,348 1,250,000 1,125,000***
Subtotal Special Revenue Funds 19,044,145 28,274,529 29,831,650 (1,557,121) 17,487,024 $119625,000
201 Debt Service Fund 29508514 10,806,563 9,201,281 1,605,283 4,113,796 $0
Capital Project Funds:
301 Downtown Redevelopment 2,119,099 966,143 2,179,550 (1,213,407) 905,692
302 Municipal Facilities 29,593 250,231 250,231 279,824
303 Parks 2,135,589 422,296 456,651 (34,355) 2,101,234
304 Surface Water Management 4,107,914 471,840 1,035,530 (563,690) 3,544,225
306 Transportation 9,989,612 17,604,231 17,737,256 (133,025) 9,856,587 -
307 Capital Project Reserve Fund _- 482,717 2,869 129,382 (126,513) 356,205
308 PA EC Capital Fund 1,372,864 10,472,217 11,845,080 (1,372,863) 1
Subtotal Capital Project Funds 20,237,389 309189,827 33,383,448 (3,193,622) 17,043,768 -
Enterprise Funds:
401 Surface Water Management 1,659,676 4,103,331 3,701,562 401,769 2,061,445 690,000
402 Dumas Bay Centre Fund 648,669 1,897,858 1,035,593 862,265 1,510,934 1,500,000***
Subtotal Enterprise Funds 2,308,345 6,001,189 4,737,155 1,264,034 3,572,379 2,190,000
Internal Service Funds
501 Risk Management 1,093,832 1,602,737 1,120,791 481,946 1,575,778 1,200,000
502 Information Systems 3,490,097 2,224,722 2,088,475 136,246 3,626,344
503 Mail&Duplication 210,996 129,376 163,320 (33,944) 177,052
504 Fleet&Equipment 6,334,172 2,208,829 1,469,024 739,805 7,073,977
505 Buildings&Furnishings 2,021,140 974,793 500,132 474,661 2,495,800 2,000,000
506 Health Self Insurance Fund 2,020,466 4,789,181 4,255,707 533,473 2,553,940 $0**
507 Unemployment Insurance Fund 1,377,809 J 40,199 1 1,057,819 (1,017,620) 360,189 250,000
Subtotal Internal Service Funds 16548,513 11,969,837 10,655,269 1,314,568 17,863,081 39450,000
Total All Funds $ 72,263,686 $ 140,409,127 1 $ 141,254,449 1 $ (845,322) $ 71,418,364
*The Fund balance prior to any adjustments or depreciation
**The Health Selflnsurance Fund will maintain a reserve in an amount not less than 16 weeks of budgeted expenses as recommended by
our consultant.
***The fund balances were increased in January of 20/8.
41
CITY OF
Federal Way
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42
COUNCIL MEETING DATE: March 06,2018 ITEM#:
CITY OF FEDERAL WAY
CITY COUNCIL
AGENDA BILL
SUBJECT: VOUCHERS 01/16/2018-02/15/2018
POLICY QUESTION: Should the City Council approve the vouchers in the total amount of$5,223,425.56
COMMITTEE: Finance,Economic Development,and Regional Affairs Committee MEETING DATE: February 27,2018
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 performed as described herein and that the claims are just and due obligations against the
f Federal Way,Was Hy'and that I am authorized to authenticate and certify said liens.
Finance Director
Attachments: Voucher List
Options Considered:
MAYOR'S RECOMMENDATION:
MAYOR APPROVAL: .v �+ DIRECTOlf APPROVAL:
('nn iuer C'oru7cil ��//� Initial
COMMITTEE RECOMMENDATION:
I move to forward the vouchers to the March 06, 2018 consent agenda for approval.
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#
43
City of Federal Way-Accounts Payable Check List
Key Bank Pagel of 59
Check No. Date Vendor Invoice Date Invoice Description AmountGL Total
ACCOUNT PAYABLE-ESCOM $547.30
261009 1/31/2018 WSCADV, 1/9/2018 50895 $150.00
PKDBC-RENTAL DEPOSIT RETURN RC
261217 2/15/2016 COUNTRY DOCTOR COMMUN12/1/2017 50561 $397.30
PKDBC-DEPOSIT REFUND
ACCOUNTS PAYABLE-RECREAT $729.07
261061 1/31/2018 HARRIS,DAVID 1/18/2018 2249419 $29.99
PARKS-MEMBERSHIP REFUND
261028 1/31/2018 BRYANT,SCOTT 1/18/2018 2249420 $545.93
PARKS-MEMBERSHIP REFUND
261023 1/31/2016 BARTRAM,STEVE 1/18/2018 2249421 $30.00
PARKS-ENROLLMENT FEE REFUND
261206 2/15/2016 CHEY,SUSAN 1/26/2018 2253519 $25.15
PARKS-ENROLLMENT REFUND
261245 2/15/2018 HARP,STEPHEN 2/2/2018 2258235 $34.00
PARKS-ENROLLMENT REFUND
261258 2/15/2016 JOHNSON,ETHAN 2/2/2018 2258236 $18.00
PARKS-ENROLLMENT REFUND
261258 2/15/2016 JOHNSON,ETHAN 2/2/2018 2258237 $16.00
PARKS-ENROLLMENT REFUND
261195 2/15/2016 BARTRAM,STEVE 2/2/2018 02/02/18 $30.00
PARKS-ENROLLMENT REFUND
ADVERTISING $4,688.47
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $10.00
PAEC-ADVERTISING
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $428.72
PKDBC-ADVERTISING
261106 1/31/2018 SHOWCASE MEDIA, 1/4/2018 2241 $350.00
PAEC-ADVERTISING
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $25.00
MO-ADVERTISING
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $50.00
MO-ADVERTISING
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $1,830.80
PAEC-ADVERTISING
14110213 2/13/2018 US BANK, 1/2512018 JAN 2018 CITY $5.44
PARKS-GOOGLE DOMAIN
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $214.51
PARKS-MONTHLY MARKETING FEE
260914 1/31/2018 FORG AND INK,DBASEATTLE11/27/2017 18769 $420.00
PAEC-DISPLAY ADS
260982 1/31/2018 SOUND PUBLISHING INC, 12/31/2017 7815494 $354.00
PARKS-NEWSPAPER ADVERTISING
260924 1/31/2018 HUBBARD BROADCASTING IN12/3112017 IN-11712144281 $1,000.00
PAEC-RADIO ADVERTISING
AGENTADMISSIONS PAYABLE $8,431.31
260911 1/31/2016 FEDERAL WAY CHORALE, 12/18/2017 12/18/17 $5,503.25
PAEC-ADMISSION PAYABLE 6/20/17
261232 2/15/2016 FEDERAL WAY SYMPHONY, 2/8/2018 1/5/18-2/7/18 PAEC $2,928.06
PAEC-AGENT ADM 1/5/18-2/7/18
44
Key Bank Page 2 of 59
Check No. Date Vendor Invoice Date Invoice Description AmountGL Total
AGENT FEE PAYABLE $128,041.00
261167 217/2018 TACOMA CITY BALLET 12/31/2017 12/31/17 $128,041.00
PAEC-TCB NUTCRACKER 2017 REVEN
AGRICULTURAL SUPPLIES $2,751.63
261049 1/31/2018 EWING IRRIGATION PRODUC71/3/2018 4621533 $2,089.47
PKM-MAINT SUPPLIES
261016 1/31/2018 AGRI SHOP INC, 1/5/2018 51695/1 $57.16
PKM-EQUIPMENT PARTS&REPAIRS
261008 1/31/2018 WINDMILL GARDENS, 12/15/2016 2018 CITY BASKETS FW $605.00
PWST-160 BASKET PLANTINGS,ALL
AIRFARE $689.93
14090123 2/13/2018 US BANK, 1/25/2018 JAN 2018 PD $689.93
PD-AIRFARE
ANIMAL LICENSE $110.00
261263 2/15/2018 KITTELBERGER,PAULA 1/31/2018 01/31/18 $50.00
PD-ANIMAL LICENSE REFUND
261080 1/31/2018 MARCOS,J 1/22/2018 01/22/18 $60.00
PD-REFUND PET LICENSE
ASPHALT&ROAD OIL $1,000.10
260949 1/31/2018 MILES RESOURCES LLC, 12/26/2017 276367 $1,000.10
SWM-ASPHALT
ASSOCIATION DUES $130,749.87
260877 1/30/2018 PETTY CASH-POLICE DEPT. 12/31/2017 PETTY CASH-PD $60.00
PD-IPMBAANNUAL MEMBERSHIP-
261193 2/15/2016 AWC-ASSOC OF WASHINGT01/1/2018 56873 $68,760.00
CC-2018 AWC MEMBERSHIP DUES
261128 1/31/2018 WSAPT, 1/26/2018 2016 MEMBERSHIP $35.00
CDBL-MEMBERSHIP RENEWAL-FERNAN
261128 1/31/2018 WSAPT, 1/26/2018 2018 MEMBERSHIP $35.00
CDBL-MEMBERSHIP RENEWAL-CIMMER
261128 1/31/2016 WSAPT, 1/26/2018 2018 MEMBERSHIP $35.00
CDBL-MEMBERSHIP RENEWAL-SKIDMO
261128 1/31/201B WSAPT, 1/26/2018 2018 MEMBERSHIP $35.00
CDBL-MEMBERSHIP RENEWAL-DUNLAP
261064 1/31/2018 HTR GLASS&CONSTRUCT101/15/2018 17070-1 $3,911.60
CHB-MAINTENANCE
261122 1/31/2018 WA STATE LABOR&INDUSTRI/9/2018 292803 $263.70
PKM-FACILITIES BOILER INSPECT
261122 1/31/2016 WA STATE LABOR&INDUSTR1/10/2018 292899 $46.60
PKM-FACILITIES BOILER INSPECT
261065 1/31/201B IACP, 12/29/2017 1572795 $150.00
PD-MEMBERSHIP DUES HWANG
261107 1/31/2018 SOUND CITIES ASSOCIATION,12/27/2017 2735 $50,890.00
CC-2018 SCA MEMBERSHIP DUES/MT
261125 1/31/2018 WASPC-WAASSOC SHERIFFS1/2/2018 DUES 2018-00160 $425.00
PD-ACTIVE DUES HWANG
261261 2/15/201 B KING COUNTY MUNICIPAL C1_I1/30/2018 2018 DUES $60.00
HRCK-2018 KC CLERKS ASSOC.DUE
261287 2/15/2016 NORTHWEST POLICE, 1/29/2018 01/29/18 $100.00
PD-2018 MEMBERSHIP
14090123 2/13/201B US BANK, 1/25/2018 JAN 2018 PD $220.00
PD-FBINAA 2018 DUES FOR SUMPTE
45
Key Bank Page 3 of 59
Check No. Date Vendor Invoice Date Invoice Description AmountGL Total
14090123 2/13/2018 US BANK, 1/25/2018 JAN 2018 PD $50.00
PD-WSPCA 2018 DUE FOR BUCHANAN
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $185.00
CD-WABO MEMBERSHIP
14060213 2113/2018 US BANK, 1/25/2018 JAN 2018 PRO $12D.00
CD-MEMBERSHIP FOR SZPEK
261226 2/15/2018 ELLIOTT,COLE 1/25/2018 ELLIOTT 2018 $116.00
PWST-PE LICENSE RENEWAL
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $15.00
LAW-WSAMA2018 DUES FOR RHOADE
14110213 2/13/2016 US BANK, 1/25/2018 JAN 2018 CITY $15.00
LAVwWSAMA 2018 DUES FOR RHOADE
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $1,465.23
LAW-WSBA2018 DUES FOR CALL,OR
14110213 2113/2018 US BANK, 1/25/2018 JAN 2018 CITY $1,953.64
LAW-WSBA 2018 DUES FOR CASTLTO
261182 2/15/2018 ALARM CENTERS/CUSTOM SE1/23/2018 1107172 $105.00
CHB-02/18-4/18 ALARM MONITORIN
261303 2/15/2018 PUBLIC HEALTH-SEATTLE AM/24/2018 IN0677288 $1,593.10
PKM-WRF REVIEW
261182 2/15/2018 ALARM CENTERS/CUSTOM SE1/22/2018 1105402 $105.00
CHB-ALARM MONITORINGISERVICE
ATHLETIC SUPPLIES $1,864.93
261273 2/15/2018 LINCOLN AQUATICS, 1/17/2018 EW003679 $616.26
PARKS-OPER SUPPLIES
261273 2/15/2018 LINCOLN AQUATICS, 1/17/2018 EW003679 $110.00
PARKS-OPER SUPPLIES
261273 2/15/2018 LINCOLN AQUATICS, 1/23/2018 EW003985 $85.00
PARKS-LINCOLN AQUATICS-RESCUE
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $294.80
PARKS-SOCCER SHIRTS
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $758.87
PARKS-REPLACEMENT PLATES
AUTOMATION FEE $81.88
261243 2/15/2018 H K ENTERPISES III LLC, 12126/2017 17-105600 $20.47
CD-REFUND PLAN REVIEW FEE
261243 2/15/2018 H K ENTERPISES III LLC, 12/28/2017 17-105588 $20.47
CD-REFUND PLAN REVIEW FEE
260909 1/31/2018 EXACT ELECTRIC LLC, 1/17/2018 17-105698 $20.47
CD-REFUND CANCELLED PERMIT
260939 1/31/2018 LEISY,RICHARD 1/17/2018 17-105839 $20.47
CD-REFUND PERMIT NOT REQUIRED
BOOKS,MAPS,&PERIODICALS $1,065.40
261000 1/31/2018 WA STATE DEPT OF ENTERPF12/27/2017 73170658 $82.50
PW-PRINTING SERVICE
261000 1/31/2018 WA STATE DEPT OF ENTERPF12/27/2017 73170658 $275.00
PW-PRINTING SERVICE
261000 1/31/2016 WA STATE DEPT OF ENTERPF12/27/2017 73170658 $82.50
PW-PRINTING SERVICE
261000 1/31/2018 WA STATE DEPT OF ENTERPFI2/27/2017 73170658 $110.00
PW-PRINTING SERVICE
46
Key Bank Page 4 of 59
Check No Date Vendor Invoice Date Invoice Description AmountGL Total
261000 1/31/2018 WA STATE DEPT OF ENTERPFI2/27/2017 73170658 $110.00
PW-PRINTING SERVICE
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $16.00
PARKS-MONTHLY NEWSPAPER
261347 2/15/2018 WEST PUBLISHING CORPORA11/4/2017 837184365 $389.40
MC-SUBSCRIPTION
BUILDING MATERIALS $2,128.16
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $578.76
PARKS-TUBING
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $54.99
CHB-OPER SUPPLIES
261062 1/31/2018 HD SUPPLY CONST SUPPLY L1/5/2018 10008161288 $186.07
PARKS-OPER SUPPLIES
261147 2/6/2018 HOME DEPOT-DEPT 32-25007112/28/2017 028463 $43.25
PARKS-REPAIR/MAINTENANCE SUPPL
14110213 2/13/2018 US BANK, 1125/2018 JAN 2018 CITY $48.28
PARKS-GROUT
261247 2/15/2018 HD SUPPLY CONST SUPPLY L1/18/2018 50007538399 $125.42
PARKS-OPER SUPPLIES
261247 2/15/2018 HD SUPPLY CONST SUPPLY L1/18/2018 50007543905 $472.33
PARKS-OPER SUPPLIES
261247 2/15/2018 HD SUPPLY CONST SUPPLY L1/19/2018 50007546658 $173.96
PARKS-MAINT SUPPLIES
261215 2/15/2018 CONSOLIDATED ELECTRICAL1119/2018 8073-532471 $208.89
CHB-LIGHTING SUPPLIES
261274 2/15/2018 LOWE'S HIW INC, 1/23/2018 901604 $12.66
PARKS-MAINT SUPPLIES
261274 2/15/2018 LOWE'S HIW INC, 1/22/2018 902618 $58.74
CHB-OPER SUPPLIES
261299 2/15/2018 PLATT ELECTRIC SUPPLY, 1/22/2018 P550668 $52.66
PARKS-ELECTRICAL SUPPLIES
261274 2/15/2018 LOWE'S HIW INC, 1/2/2018 924422 $112.15
PARKS-OPER SUPPLIES
BUILDING/STRUCTURES $19,602.00
260994 1/31/2018 ULTRABLOCK INC. 12/15/2017 0043352-IN $17,820.00
PWST-MAINTENANCE YARD SALT B
260994 1/31/2018 ULTRABLOCK INC. 12/15/2017 0043352-IN $1,782.00
Sales Tax
CASH-RETAIN PAYABLE-ESCRW $4,317.90
260893 1/31/2018 BANK OF THE WEST. 1/29/2018 17-043#9 RETAINAGE $4,317.90
PWST-S.356TH ST.IMPROVEMENT-
Cellular Phone Air Tlme $10,860.88
260999 1/31/2018 VERIZON WIRELESS VSAT, 1/13/2018 9799888782 $157.82
PAEC-CELLULAR SVC
260999 1/31/2018 VERIZON WIRELESS VSAT, 1/13/2018 9799888782 $2,959.04
IT-12/17 CELLULAR SVC
260999 1/31/2018 VERIZON WIRELESS VSAT, 1/13/2018 9799888782 $3,963.70
IT-12/17 CELLULAR SVC
261191 2/15/2018 AT&T MOBILITY, 1/16/2018 287262871273X0124201 $1,532.60
IT-01/18 DATA CARDS
261337 2/15/2018 VERIZON WIRELESS, 1/13/2018 9799888781 $1,560.39
IT-01/18 CELLULAR PHONES SERVI
47
Key Bank Page 5 of 59
Check No. Date Vendor Invoice Date Invoice Description AmountGL Total
261337 2/15/2018 VERIZON WIRELESS. 1/13/2018 9799888781 $120.03
IT-01/16 CELLULAR PHONES SERVI
261337 2/15/2016 VERIZON WIRELESS 1/13/2016 9799888783 $114.72
IT-01/16 CELLULAR PHONES SERVI
261337 2/15/2018 VERIZON WIRELESS, 1/13/2018 9799888783 $173.01
IT-01/18 CELLULAR PHONES SERVI
261337 2/15/2018 VERIZON WIRELESS, 1/13/2018 97998887B4 $41.01
IT-01/18 CELLULAR PHONES SERVI
261337 2/15/2018 VERIZON WIRELESS, 1/13/2016 9799888784 $236.56
IT-01/18 CELLULAR PHONES SERVI
CEMENT $172.79
260919 1/31/201 B HD SUPPLY CONST SUPPLY L12/21/2017 10008110904 $172.79
SWM-CONCRETE TOOLS
CLOTHING AND FOOTWEAR $17,853.67
260984 1/31/2018 SPORTSMAN'S WAREHOUSE,12/15/2017 210-01431 $208.99
SWM-DOVE WORK BOOTS
260894 1/31/2018 BLUMENTHAL UNIFORM CO 11`12/29/2017 009029759 $293.37
PD-UNIFORM&ACCESSORIES,FORR
260895 1/31/2018 BRATWEAR,SOUND UNIFORN12/29/2017 2017126249 $284.61
PD-UNIFORM ALTERATIONS
260887 1/31/2018 ANTHOLT,JUSTIN 12/29/2017 ANTHOLT2017 $110.00
PD-UNIFORM&EQUIPMENT ALLOWAN
260944 1/31/2018 MARIAM,ALLESSANDRO 12/29/2017 MARIANI2017 $47.97
PD-UNIFORM ALLOWANCE
260877 1/30/2018 PETTY CASH-POLICE DEPT, 12/31/2017 PETTY CASH-PD $84.00
PD-REIMBURSE:ANNUAL UNIFORM-
260877 1/30/2018 PETTY CASH-POLICE DEPT, 12/31/2017 PETTY CASH-PD $58.30
PD-REIMBURSE FOR SIU CIS-
260877 1/30/2018 PETTY CASH-POLICE DEPT, 12/31/2017 PETTY CASH-PD $38.00
PD-REIMBURSE FOR UNIFORM-
260877 1/30/2018 PETTY CASH-POLICE DEPT, 12/31/2017 PETTY CASH-PD $82.93
PD-REIMBURSE FOR 2017 UNIFORM-
260921 1/31/2018 HERNANDEZ,JOHNNY 11/16/2017 HERNANDEZ 2017 $100.00
PD-CLOTHING ALLOWANCE
260952 1/31/2018 NORMAN,CHRISTOPHER 1/22/2018 NORMAN 2017 $200.00
PD-UNIFORM ALLOWANCE
261275 2/15/2018 MAGNUM ELECTRONICS INC,119/2018 00000078059 $1,196.75
PD-BATTERIES
261199 2/15/2018 BLUMENTHAL UNIFORM CO IP1112/2018 009115158 $137.49
PD-UNIFORM&ACCESSORIES VOLLM
261199 2/15/2016 BLUMENTHAL UNIFORM CO 11`1/16/2018 009134478 $300.30
PD-UNIFORM&ACCESSORIES ROGER
261200 2/15/2016 BRATWEAR,SOUND UNIFORM/16/2018 20180113129 $478.94
PD-UNIFORM BRACCO
261200 2/15/2016 BRATWEAR,SOUND UNIFORA1/19/2018 20180113151 $545.00
PD-UNIFORM MORRELL
261200 2/15/2016 BRATWEAR,SOUND UNIFORK1/19/2018 20180113159 $576.03
PD-UNIFORM DURELL
261199 2/15/2016 BLUMENTHAL UNIFORM CO IP1/18/2018 009150631 $108.90
PD-UNIFORM&ACCESSORIES SCHWA
261199 2/15/2018 BLUMENTHAL UNIFORM CO IP1/18/2018 009150663 $84.65
PD-UNIFORM&ACCESSORIES SCHWA
48
Key Bank Page 6 of 59
Check No Date Vendor Invoice Date Invoice Description AmountGL Total
261199 2/15/2018 BLUMENTHAL UNIFORM CO 11`1/18/2018 009150664 $137.49
PD-UNIFORM&ACCESSORIES MARTI
261199 2/15/2018 BLUMENTHAL UNIFORM CO IP1/22/2018 009170158 $114.89
PD-UNIFORM&ACCESSORIES ROBER
261199 2/15/2018 BLUMENTHAL UNIFORM CO IP1/22/2018 009179391 $2,310.00
PD-SHOULDER EMBLEMS
261200 2/15/2018 BRATWEAR,SOUND UNIFORI\1/23/2018 201801/3171 $564.81
PD-UNIFORM MARIANI
261199 2/15/201B BLUMENTHAL UNIFORM CO 11`1/25/2018 009199546 $137.49
PD-UNIFORM&ACCESSORIES WILSO
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $166.08
PARKS-UNIFORMS
261083 1/31/2018 NEAL.STEPHAN C 1/19/2018 NEAL 2018 $102.93
PD-SUPPLY REIMBURSE
261118 1/31/2018 UNSWORTH,RAYMOND 1/24/2018 UNSWORTH 2017 $160.16
PD-CLOTHING ALLOWANCE
261063 1/31/2016 HINCKLE,CHARLIE 1/16/2018 HINCKLE 2017 $97.36
PD-CLOTHING ALLOWANCE
261120 1/31/2018 VANDERVEER,JEFFERY 1/16/2018 VANDERVEER 2018 $600.00
PD-CLOTHING ALLOWANCE
261022 1/31/2018 ARBUTHNOT,STEVEN 1/8/2018 ARBUTHNOT2018 $576.97
PD-CLOTHING ALLOWANCE
261026 1/31/2018 BLUMENTHAL UNIFORM CO IP1/11/2018 009106623 $251.78
PD-UNIFORM&ACCESSORIES ROBER
261026 1/31/2018 BLUMENTHAL UNIFORM CO 11`1/11/2018 009106637 $194.28
PD-UNIFORM&ACCESSORIES SCHWA
261011 1/31/2018 911 SUPPLY INC, 1/10/2018 IN-11193 $199.07
PD-UNIFORMS TUCKER
261074 1/31/2018 L N CURTIS&SONS, 1/10/2018 INV153005 $102.24
PD-CLOTHING SCHOLL
261074 1/31/2018 L N CURTIS&SONS, 1/11/2018 INV153290 $98.94
PD-CLOTHING SCHOLL
261126 1/31/2018 WORK-SPORTS&OUTDOOR:1/12/2018 1-1763011 $283.64
PWST-UNIFORM CLOTHING B.LYBEC
261026 1/31/2018 BLUMENTHAL UNIFORM COIP1/3/2018 009050696 $153.99
PD-UNIFORM&ACCESSORIES ELLIS
261027 1/31/2018 BRATWEAR,SOUND UNIFORN12/29/2017 201712/3231 $601.15
PD-UNIFORM MORIKAWA,M
261094 1/31/2018 PRINCE,DAVID 1/1/2018 PRINCE 2018 $177.18
PD-CLOTHING&EQUIP ALLOW
261026 1/31/2018 BLUMENTHAL UNIFORM CO 11`1/2/2018 009041862 $142.95
PD-UNIFORM&ACCESSORIES CHI,M
261027 1/31/2018 BRATWEAR,SOUND UNIFORR12/27/2017 20171213209 $336.91
PD-UNIFORM BENSEN
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $481.62
SWM-WORK UNIFORM
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $153.99
SWM-WORK UNIFORM
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $184.78
SWM-WORK UNIFORM
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $80.42
SWM-WORK UNIFORM
49
Key Bank Page 7 of 59
Check No. Date Vendor Invoice Date Invoice Description AmountGL Total
261321 2/15/2018 STEVENS,TRAVIS 1/25/2018 TRAVIS 2018 $200.00
PD-UNIFORM ALLOW
261158 2/6/2018 NOVAK,MATTHEW 12/31/2017 NOVAK 2017 $600.00
PD-CLOTHING&EQUIP ALLOW
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $225.00
SWM-WORK BOOTS
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $252.95
SWM-WORK PANTS
14090123 2/13/2018 US BANK, 1/25/2018 JAN 2018 PD $94.94
PD-OPER SUPPLIES
14090123 2/13/2018 US BANK, 1/25/2018 JAN 2018 PD $194.40
PD-MOURNING BANDS
14090123 2/13/2018 US BANK, 1/25/2018 JAN 2018 PD $187.05
PD-OPER SUPPLIES
261199 2/15/2018 BLUMENTHAL UNIFORM CO 11`1/29/2018 009218547 $19.80
PD-UNIFORM&ACCESSORIES
261346 2/15/2018 WESSEL,TOM 1/30/2018 WESSEL 2018 $176.00
PWST-BOOTS
261199 2/15/2018 BLUMENTHAL UNIFORM CO 11`1/30/2018 009228807 $229.77
PD-UNIFORM&ACCESSORIES KEPLE
261324 2/15/2018 SYMBOLARTS LLC, 1/31/2018 0298726-IN $540.00
PD-BADGES
261170 2/15/2018 911 SUPPLY INC, 2/2/2018 IN-11413 $220.04
PD-UNIFORM FOR KEPLER
261257 2/15/2018 JOHNSON,DAVID 1/31/2018 JOHNSON 2018 $126.44
PD-UNIFORM&EQUIP ALLOWANCE
261332 2/15/2018 TSENG,BENJAMIN 1/31/2018 TSENG 2018 $200.00
PD-UNIFORM ALLOWANCE
261324 2/15/2018 SYMBOLARTS LLC, 2/1/2018 0298726-IN $540.00
PD-BADGES
261312 2/15/2018 SANT.MICHAEL 2/1/2018 SANT 2018 $153.02
PD-BOOTS
261298 2/15/2018 PETTY CASH-POLICE DEPT, 2/8/2018 PETTY CASH PD $81.90
PD-REIMBURSEMENT:2018 UNIFORM
261298 2/15/2018 PETTY CASH-POLICE DEPT, 2/8/2018 PETTY CASH PD $26.42
PD-NAME TAGS:NEW SIU POSITION
261298 2/15/2018 PETTY CASH-POLICE DEPT, 2/B/2018 PETTY CASH PD $20.74
PD-REIMBURSEMENT:2018-
261298 2/15/2018 PETTY CASH-POLICE DEPT, 2/8/2018 PETTY CASH PD $66.00
PD-REIMBURSEMENT:BALANCE-
261298 2/15/2018 PETTY CASH-POLICE DEPT, 2/8/2018 PETTY CASH PD $74.27
PD-RADIO EARPIECE&RADIO POUC
261187 2/15/201 B AN,JAE 2/6/2018 AN 2018 $200.00
PD-UNIFORM EQUIP ALLOW
261298 2/15/201 B PETTY CASH-POLICE DEPT, 2/8/2018 PETTY CASH PD $73.58
PD-REIMBURSE:2018 EQUIPMENT—
COMMUNICATIONS $2,087.92
261034 1/31/2018 CENTURYLINK, 1/4/2018 206-Z04-06094728 $1,748.55
IT-01/18 LONG DISTANCE SVC
261185 2/15/2018 AMERICALLCOMMUNICATIONI/17/2018 2D6417180117 $113.12
PWST-AFTER HR CALL-OUTAG11-11
50
Key Bank Page 8 of 59
Check No. Date Vendor Invoice Date Invoice Description AmountGL Total
261185 2/15/2018 AMERICALL COMMUNICATION1/17/2018 2D6417180117 $113.13
PWST-AFTER HR CALL-OUTAG11-11
261185 2/15/2018 AMERICALLCOMMUNICATION1/17/2018 2D6417180117 $113.12
PWST-AFTER HR CALL-OUTAG11-11
CONCEALED PISTOL LIC-STATE $828.00
261001 1/31/2018 WA STATE DEPT OF LICENSIN1/5/2018 01/05/18 CPL $828.00
PD-01/05/18 CPL FEES
CONFERENCE/SEMINAR REGISTRATH $13,481.64
260892 1/31/2018 AWC-ASSOC OF WASH INGTO10/10/2017 55672 $250.00
CC-AWC REGIONAL MTG
261340 2/15/2018 WA STATE CRIMINAL JUSTICE1/22/2018 201129612 $500.00
PD-TRNG T.JEDIDIAH
261271 2/15/2018 LEWIS COUNTY SHERIFF OFF1/23/2018 PAUL BUTLER TRAINING $60.00
PD-PAUL BUTLER TRAINING FOR S.
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $35.00
LAW-MRSC WEBINAR FOR CALL
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $139.39
CC-COFFEE FOR COUNCIL
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $45.00
CC-SCA NETWORKING DINNER JJ
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $45.00
CC-SCA NETWORKING DINNER LAD
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $35.00
MO-CHAMBER EVENT REGISTRATION
261067 1/31/2018 INPRA-INTER NATIONAL NWPi1/6/2018 01/06/18 $1,235.00
PKM-RESOURCE MANAGEMENT SCHOOL
261067 1/31/2018 INPRA-INTERNATIONAL NW Pi1/6/2018 01/06/18A $1,335.00
PKM-RESOURCE MANAGEMENT SCHOOL
261121 1/31/2018 WA STATE DEPT OF ECOLOG11/17/2018 02888 $95.00
CD-EVENT REGISTRATION J HARRIS
261127 1/31/2018 WRPA-WA REC&PARK ASSO(1/1 8/2018 2950 $585.00
PKM-CPSI CONF REGISTRATION J G
261229 2/15/2018 FBI-LEEDA, 2/2/2018 200014819 $100.00
PD-REGISTRATION SCHWAN
261349 2/15/2018 WESTERN STATES AUTO THE2/1/2018 TURPIN 2018 $160.00
PD-AUTO THEFT SCHL TRNG T.TUR
14090123 2/13/2018 US BANK, 1/25/2018 JAN 2018 PD $650.00
PD-TRAINING FEE FOR KRUSE
14090123 2/13/2018 US BANK, 1/25/2018 JAN 2018 PD $300.00
PD-CONF REG FOR ROBINSON
14090123 2/13/2018 US BANK, 1/25/2018 JAN 2018 PD $298.00
PD-CONF FEE FOR GROSSNICKLE&
14090123 2/13/2018 US BANK, 1/25/2018 JAN 2018 PD $250.00
PD-TRAINING FEE FOR DANIELS
14090123 2/13/2018 US BANK, 1/25/2018 JAN 2018 PD $345.00
PD-NASRO REG FEE FOR HEAVENER
14090123 2/13/2018 US BANK, 1/25/2018 JAN 2018 PD $250.00
PD-TRAINING FEE FOR BASSAGE
14090123 2/13/2018 US BANK, 1/25/2018 JAN 2018 PD $595.00
PD-TRAINING FEE FOR ALEXANDER
14090123 2/13/2018 US BANK, 1/25/2018 JAN 2018 PD $349.00
PD-TRAINING FEE FOR DURELL
51
Key Bank Page 9 of 59
Check No. Date Vendor Invoice Date Invoice Description AmountGLTotal
14090123 2/13/2018 US BANK, 1/25/2018 JAN 2018 PD $600.00
PD-TRAINING FEE FOR WIDICK&E
14090123 2/13/2018 US BANK, 1/25/2018 JAN 2018 PD $1,313.25
PD-TRAINING FEE FOR BENSEN,AD
14090123 2/13/2018 US BANK, 1/25/2018 JAN 2018 PD $349.00
PD-TRAINING FEE FOR SCHMIDT
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $595.00
SWM-TRAINING FOR THURLOW
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $595.00
SWM-CONFERENCE FOR THURLOW
261349 2/15/2018 WESTERN STATES AUTO THE1/25/2018 ROCKSETH 2018 $160.00
PD-AUTO THEFT SCHL TRNG Z.ROC
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $125.00
CD-ANNUAL EDUCATION FOR JOHNSO
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $375.00
CD-ANNUAL EDUCATION FOR SPROUL
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $125.00
CD-ANNUAL EDUCATION FOR CIMMER
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $1,375.00
CD-ANNUAL EDUCATION FOR VARIOU
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $135.00
CD-TRAINING
261296 2/15/2018 PETTY CASH-FI, 2/8/2018 PETTY CASH-FI $58.00
PARKS-PESTICIDE LIC-TESTING
261296 2/15/2016 PETTY CASH-FI, 2/8/2018 PETTY CASH-FI $10.00
CD-IAEI CODE CLASS-CODE UPDATE
261296 2/15/2018 PETTY CASH-FI, 2/8/2018 PETTY CASH-FI $10.00
CD-CEU'S
CONSTRUCTION PROJECTS $784,376.47
261097 1/31/2018 PUGET SOUND ENERGY INC,1/17/2018 220015240843 $11.05
PWST-ELECTRICITY/GAS
261097 1/31/2018 PUGET SOUND ENERGY INC,1/17/2018 220015240868 $125.99
PWST-ELECTRICITY/GAS
261097 1/31/2018 PUGET SOUND ENERGY INC,1/17/2018 220015240876 $25.14
P WST-ELECTRICITY/GAS
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $1,500.00
IT-SAFE CITY CAMERA
260929 1/31/2018 KING COUNTY FINANCE DIVIE12/31/2017 89144-89321 $241.18
PWST-CIP STEEL LAKE&CIP SR99
260910 1/31/2018 EXELTECH CONSULTING INC,1/3/2018 1715-10 $18,211.00
PWST-S.356TH ST.IMPROVE PROJ
260915 1/31/2018 GRAHAM CONTRACTING LTD,12/31/2017 16-115#16 $677,817.30
PWST-PAC HIGHWAY S HOV LANES P
260968 1/31/2018 PUGET SOUND ENERGY INC,12/7/2017 220015240843 $17.57
PWST-PAC HIGHWAYS.HOV LANES
260968 1/31/2018 PUGET SOUND ENERGY INC,12/7/2017 220015240868 $17.57
PWST-PAC HIGHWAYS.HOV LANES
260968 1/31/2018 PUGET SOUND ENERGY INC,12/7/2017 220015240876 $17.57
PWST-PAC HIGHWAYS.HOV LANES
260968 1/31/2018 PUGET SOUND ENERGY INC,12/14/2017 220015240843 $10.98
PWST-PAC HIGHWAY S.HOV LANES
52
Key Bank Page 10 of 59
Check No. Date Vendor Invoice Date Invoice Description AmountGL Total
260968 1/31/2018 PUGET SOUND ENERGY INC,12/14/2017 220015240868 $12.05
PWST-PAC HIGHWAY S.HOV LANES
260968 1/31/2018 PUGET SOUND ENERGY INC,12/14/2017 220015240876 $10.98
PWST-PAC HIGHWAYS.HOV LANES
260979 1/31/2018 SCI INFRASTRUCTURE LLC, 1/29/2018 17-043#9 $86,358.09
PWST-S.356TH ST.IMPROVEMENT-
260979 1/31/2018 SCI INFRASTRUCTURE LLC, 1/29/2018 17-043#9 $4,317.90
PWST-S.356TH ST.IMPROVEMENT-
260893 1/31/2018 BANK OF THE WEST, 1/29/2018 17-043#9 RETAINAGE $4,317.90
PWST-S.356TH ST.IMPROVEMENT—
CONSULTING CONTRACTS $431,093.77
260942 1/31/2018 MACKAY&SPOSITO INC, 3/25/2017 15969-03-25-17 $3,800.35
PWST-AG15-057 21STAVE PEDESTR
260973 1/31/2018 RHITHRON ASSOCIATES INC,12/31/2017 2496 $4,140.00
SWM-1-120 SAMPLES AG17-129 EXP:1
260973 1/31/2018 RHITHRON ASSOCIATES INC,12/31/2017 2497 $1,560.00
SWM-H20 SAMPLES AG17-129 EXPA
260917 1/31/2018 GREATER FEDERAL WAY CHAl2/29/2017 13472 $4,000.00
CDED-HOSPITALITY ED&TRNG PRG
260884 1/31/2018 AHBL INC, 12/31/2017 105581 $5,140.00
PKM-OPEN SPACE PLAN DEVELOPMEN
260934 1/31/2018 KPG INC, 12/31/2017 12-1617 $335,722.29
PWST-PAC HWY S HOV LANE PHASE
260934 1/31/2018 KPG INC, 12/31/2017 12-2517 $4,076.92
PWTR-ENGINEERING SVCAG13-146-
260993 1/31/2018 TRANSPO GROUP USA INC, 1/3/2018 21296 $8,048.37
PWST-CITYWIDE ADAPTIVE TRAFFIC
260960 1/31/2018 PARAMETRIX INC, 1/10/2018 03-40501 $38,205.06
PWST-CITY CENTER ACCESS AG17-1
260929 1/31/2018 KING COUNTY FINANCE DIVIE12/31/2017 89144-89321 $2,900.51
PWTR-TRFFC CONTRACT
260942 1/31/2018 MACKAY&SPOSITO INC, 4/22/2017 031619R $1,385.82
PWST-AG15-057 21 STAVE PEDESTR
260942 1/31/2018 MACKAY&SPOSITO INC, 6/3/2017 032294R $30.72
PWST-AG15-057 21 STAVE PEDESTR
260942 1/31/2018 MACKAY&SPOSITO INC, 6/30/2017 032292R $1,258.73
PWST-AG15-057 21 STAVE PEDESTR
261145 2/6/2018 HIGHLINE COLLEGE, 12/31/2017 12/31/17 $20,000.00
CDED-SMALL BUSINESS DEVELOP SV
261160 2/6/2018 PERTEET INC, 1/8/2018 20130090.009-2 $825.00
CD-WETLANDS REVIEW SVC AG13-15
COPIER&PRINTER SUPPLIES $1,393.77
261214 2/15/2018 COMPLETE OFFICE, 1/31/2018 1650068-0 $126.89
HR-OFFICE SUPPLIES
261214 2/15/2018 COMPLETE OFFICE, 1/25/2018 1647084-0 $75.66
HR-OFFICE SUPPLIES
261214 2/15/2018 COMPLETE OFFICE, 1/25/2018 1647555-0 $44.04
HR-OFFICE SUPPLIES
261214 2/15/2018 COMPLETE OFFICE, 1/25/2018 1647557-0 $44.04
HR-OFFICE SUPPLIES
261214 2/15/2018 COMPLETE OFFICE, 1/25/2018 1647559-0 $88.09
HR-OFFICE SUPPLIES
53
Key Bank Page 11 of 59
Check No Date Vendor Invoice Date Invoice Description AmountGLTotal
261214 2/15/2018 COMPLETE OFFICE, 1/2512018 1647560-0 $80.08
HR-OFFICE SUPPLIES
261214 2/15/2018 COMPLETE OFFICE, 1/25/2018 1647563-0 $88.09
HR-OFFICE SUPPLIES
261214 2/15/2018 COMPLETE OFFICE, 1/25/2018 1647564-0 $44.04
HR-OFFICE SUPPLIES
261214 2/15/2018 COMPLETE OFFICE, 1/25/2018 1647566-0 $50.82
HR-OFFICE SUPPLIES
261189 2/15/2018 ARC IMAGING RESOURCES, 1/18/2018 1844032 $47.31
IT-OCE PLOTTER SYSTEM MAINTAG
261214 2/15/2018 COMPLETE OFFICE, 1/12/2018 1641082-0 $88.09
HR-OFFICE SUPPLIES
261214 2/15/2018 COMPLETE OFFICE, 1/12/2018 1641085-0 $88.09
HR-OFFICE SUPPLIES
261214 2/15/2018 COMPLETE OFFICE, 1/12/2018 1641088-0 $132.13
HR-OFFICE SUPPLIES
261214 2/15/2018 COMPLETE OFFICE, 1/12/2018 1641102-0 $176.18
HR-OFFICE SUPPLIES
261214 2/15/2018 COMPLETE OFFICE, 1/1212018 1641103-0 $88.09
HR-OFFICE SUPPLIES
261214 2/15/2018 COMPLETE OFFICE, 1/12/2018 1641104-0 $88.09
HR-OFFICE SUPPLIES
261214 2/15/2018 COMPLETE OFFICE, 1/12/2018 1641105-0 $44.04
HR-OFFICE SUPPLIES
CORPORATIONS-GENERAL $210.00
261310 2/15/2018 RICHARDSON,SOPHIA 2/2/2018 1-111140 $50.00
FI-BUS LICENSE REFUND
261238 2/15/2018 GLENN'S AUTO LLC, 2/2/2018 1-111227 $160.00
FI-BUSINESS LICENSE REFUND
CUSTODIAL&CLEANING $13,917.19
261325 2/15/2018 SYNERGY BUILDING SERVICE2/1/2018 13187 $3,690.13
PKM-MTHNR JANITORIAL SVC AG14
261325 2/15/2018 SYNERGY BUILDING SERVICE2/1/2018 13187 $509.87
PKM-MTHNR JANITORIAL SVC AG14
261204 2115/2018 CEDAR BUILDING SERVICE IN1/31/2018 47035 $290.00
CHB-JANITORIAL SVC AG13-168-
261309 2/15/2018 REGENCY CLEANERS, 1/31/2018 562 $972.06
PD-DRY CLEANING SVC AG14-024-
261188 2/15/2018 ARAMARK UNIFORM SERVICE1/30/2018 1990555783 $173.36
PKDBC-LINEN SVC
261188 2/15/2018 ARAMARK UNIFORM SERVICE1/30/2018 1990555784 $151.29
PKDBC-LINEN SVC
261188 2115/2018 ARAMARK UNIFORM SERVICE1/29/2018 1990552412 $39.62
PARKS-LINEN SVC
261188 2/15/2018 ARAMARK UNIFORM SERVICEI/29/2018 1990552413 $73.92
PARKS-LINEN SVC
261021 1/31/2018 ARAMARK UNIFORM SERVICE1/16/2018 1990534963 $173.36
PKDBC-LINEN SVC
261021 1/31/2018 ARAMARK UNIFORM SERVICE1/16/2018 1990534964 $151.29
PKDBC-LINEN SVC
261021 1/31/2018 ARAMARK UNIFORM SERVICE1/15/2018 1990531591 $39.62
PARKS-LINEN SERVICE
54
Key Bank Page 12 of 59
Check No. Date Vendor Invoice Date Invoice Description AmountGL Total
261021 1/31/2018 ARAMARK UNIFORM SERVICE1/15/2018 1990531592 $73.92
PARKS-LINEN SVC
261021 1/31/2018 ARAMARK UNIFORM SERVICEI/9/2018 1990524559 $173.36
PKDBC-LINEN SVC
261021 1/31/2018 ARAMARK UNIFORM SERVICEI/9/2018 1990524560 $151.29
PKDBC-LINEN SVC
261188 2/15/2018 ARAMARK UNIFORM SERVICE1/23/2018 1990545359 $173.36
PKDBC-LINEN SVC
261188 2/15/2018 ARAMARK UNIFORM SERVICE1/23/2018 1990545360 $151.29
PKDBC-LINEN SVC
260971 1/31/2018 REGENCY CLEANERS, 9/30/2017 363 $891.05
PD-DRY CLEANING SVC AG14-024-
260971 1/31/2018 REGENCY CLEANERS, 11/30/2017 465 $765.58
PD-DRY CLEANING SVC AG14-024-
260971 1/31/2018 REGENCY CLEANERS, 12/31/2017 511 $748.17
PD-DRY CLEANING SVC AG14-024-
260888 1/31/2018 ARAMARK UNIFORM SERVICE12/26/2017 001990503708 $173.36
PKDBC-LINEN SVC
260888 1/31/2018 ARAMARK UNIFORM SERVICE12/26/2017 001990503709 $151.29
PKDBC-LINEN SVC
261325 2/15/201 B SYNERGY BUILDING SERVICEI/1/2018 12982 $3,690.14
PKM-12/17 JANITORIAL SVC AG14-
261325 2/15/2018 SYNERGY BUILDING SERVICEI/1/2018 12982 $509.86
PKM-12/17 JANITORIAL SVC AG14-
DAILY DROP-IN ADMISSIONS $8.00
261283 2/15/2018 NEWMAN,JULIE 1/26/2018 0664683 $8.00
PARKS-EQUIP FEE REFUND
DEPOSIT/BONDS PAYABLE-PW $350.00
260897 1/31/2018 C.E.&C.INC., 12/31/2017 05-09173 REFUND $350.00
PW-15-102762 REFUND
DEPOSIT-ENVIRON REVIEW $1,777.55
261142 2/6/2018 GEODESIGN INC 1/15/2018 1708-336R $531.10
CD-ENGINEERING REVIEW SVC AG13
261142 2/6/2018 GEODESIGN INC 12/31/2017 1712-167 $225.75
CD-ENGINEERING REVIEW SVC AG13
261142 2/6/2018 GEODESIGN INC 8/31/2017 1708-336 $1,020.70
CD-ENGINEERING REVIEW SVC AG13
DEPOSITS-RECORDING FEES $75.00
260932 1/31/2018 KING COUNTY RECORDS,ELE1/17/2018 ACCT 1691 $75.00
CD-REPLENISH PREPAID ACCT
DEPOSITS PAYABLE $250.97
261260 2/15/2018 KIM,SOON A 2/8/2018 KIM 2018 $250.97
PAEC-KA DAY DEPOSIT REFUND
DETETIONICORRECTION-INTGOVT $1,813.10
260929 1/31/2018 KING COUNTY FINANCE DIVIS1/11/2018 3001974 $1,813.10
PD-12/17 KING CO PRISONER LODI
DP COMPONENTS $2,658.05
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $230.00
IT-SAFECITY CAMERA
14060213 2/13/2018 US BANK, 1/25/2018 JAN 201B PRO $120.00
IT-SAFECITY CAMERA
55
Key Bank Page 13 of 59
Check No. Date Vendor Invoice Date Invoice Description AmountGL Total
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $255.00
IT-AIRCARDS
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $553.05
IT-WEB PRESENTER
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $1,500.00
IT-SAFE CITY CAMERA
ELECTION SERVICES-INTERGOVT $230.29
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $230.29
MO-OATHS OF OFFICE
ELECTRICAL PERMITS $1,492.33
261176 2/15/2018 ADT LLC. 7/18/2017 17-103448 $33.15
CD-REFUND CANCELLED PERMIT
261243 2/15/2018 H K ENTERPISES III LLC, 12/28/2017 17-105588 $126.72
CD-REFUND PLAN REVIEW FEE
261243 2/15/2018 H K ENTERPISES III LLC, 12/26/2017 17-105600 $126.72
CD-REFUND PLAN REVIEW FEE
261171 2/15/2018 A+ELECTRIC CONNECTION 111/18/2018 18-100292 $10072
CD-PERMIT REFUND
260881 1/31/2018 ADT SECURITY SERVICES INC1/8/2018 17-104425 $29.47
CD-REFUND PERMIT
260882 1/31/2018 ADT SECURITY SERVICES INC1/18/2018 17-103156 $29.47
CD-REFUND PERMIT
260881 1/31/2018 ADT SECURITY SERVICES INC1/17/2018 14-105879 $29.47
CD-REFUND PERMIT
261007 1/31/2018 WASHINGTON ENERGY SERV1/17/2018 17-103029 $66.27
CD-REFUND PERMIT
260882 1/31/201 B ADT SECURITY SERVICES INC1/17/2018 17-104001 $47.87
CD-REFUND PERMIT
260882 1/31/2018 ADT SECURITY SERVICES INC1/17/2018 17-104443 $40.51
CD-REFUND PERMIT
260881 1/31/2018 ADT SECURITY SERVICES INC1/17/2018 17-104581 $29.47
CD-REFUND PERMIT
260905 1/31/201 B DAVIS INVESTORS&MANAGEI/17/2018 17-105009 $84.67
CD-REFUND DUPLICATE PERMIT
260945 1/31/2016 MAX TECHNOLOGIES LLC, 1/17/2018 17-105166 $84.67
CD-REFUND DUPLICATE PERMIT
260981 1/31/2016 SIGN TECH ELECTRIC, 1/17/2018 17-105294 $29.47
CD-REFUND PERMIT
260909 1/31/2016 EXACT ELECTRIC LLC, 1/17/2018 17-105698 $633.68
CD-REFUND CANCELLED PERMIT
ELECTRICITY $98,044.07
260968 1/31/2018 PUGET SOUND ENERGY INC,1/11/2018 3D0000009526 $16,726.35
PWTR-12/17 UNMETERED
260968 1/31/2018 PUGET SOUND ENERGY INC,1/17/2018 220003675349 $135.15
PKM-12/17 726 S 356TH ELECTRIC
261113 1/31/2018 TACOMA PUBLIC UTILITIES, 1/22/2017 100826512 $34.32
PVVTR-01/18 20TH AVE SW LIGHTS
260968 1/31/2018 PUGET SOUND ENERGY INC,1/12/2018 220014198398 $13.77
PKM-12/17 ELECTRICITY/GAS
260968 1/31/2018 PUGET SOUND ENERGY INC,1/2/2018 300000007322 $25,823.99
PWTR-12/17 ELECTRICITY/GAS
56
Key Bank Page 14 of 59
Check No. Date Vendor Invoice Date Invoice Description AmountGL Total
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $825.04
PKM-SAC PARK RR FIELD IGHTS Z
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $22.43
PKM-1STAVE&CAMPUS DR.WINC
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $175.52
PKM-2410 S 312TH BEACH RR/CON
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $13.22
PKM-2410 S 312TH STORAGE-
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $281.75
PKM-2410 S 312TH WOODSHOP-
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $1,711.09
PKM-2645 S 312TH ANX-RR/FIELD
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $10.98
PKM-2645 S 312TH SEWER LIFT S
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $10.94
PKM-28156 1/2 24TH HERITGE PA
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $96.25
PKM-31104 28TH AVE S HAUGE BO
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $1,379.11
PKDBC-3200 SW DASH PT ROAD-
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $679.27
PKDBC-3200 SW DASH PT ROAD-
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $16,911.19
CHB-33325 8TH AVE Z004537423
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $4,927.43
PKM-33914 19TH AVE SAG FIELD
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $171.18
FWCC-876 S 333RD LIGHTS U0962
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $450.76
PKM-S 324TH BLDG A Z004354804
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $964.08
PKM-S 324TH BLDG B Z007917706
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $370.21
PKM-21 STAVE LAKOTARR BLDG&
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $451.57
PKM-TOWN SQ PARK Z017508550
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $287.55
PKM-726 S.356TH BROOKLAKE B
261305 2/15/2018 PUGET SOUND ENERGY INC,1/12/2018 220012982371 $7,276.25
PAEC-01/18 ELECTRICITY/GAS
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2016 300000001978 $591.35
PKM-31104 28TH AVE S STLK SHO
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $17,593.67
FWCC-876 S 333RD Z003478572
261305 2/15/2018 PUGET SOUND ENERGY INC.1/22/2018 300000001978 $109.65
PKM-726 S 356TH BROOKLAKE MOBI
EXTENDED USE PASSES $96.00
261270 2/15/2018 LEONARD,FRAN 1/26/2018 1026874 $15.00
PARKS-MEMBERSHIP REFUND
260998 1/31/2018 VALLEY CITIES, 12/22/2017 12/22/17 $B1.00
PARKS-REFUJND
FILING&RECORDING FEES-INTGOV $1,173.00
57
Key Bank Page 15 of 59
Check No. Date Vendor Invoice Date Invoice Description AmountGL Total
260932 1/31/2018 KING COUNTY RECORDS,ELE1/17/2018 ACCT 1691 $79.00
CD-REPLENISH PREPAID ACCT
260932 1/31/2018 KING COUNTY RECORDS,ELE1/17/2018 ACCT 1691 $1,094.00
CD-REPLENISH PREPAID ACCT
FIRE DEPARTMENT PERMIT $67,519.83
261132 2/2/2018 SOUTH KING FIRE&RESCUE,12/31/2017 3rd&4th QTR 2017 $67,519.83
CD-3RD&4TH QTR 2017 REMIT PE
FIRST CLASS POSTAGE $1,688.09
261161 2/6/2018 PITNEY BOWES PRESORT SV12/31/2017 1006257895 $1,678.29
FI-MAILING SVC
260962 1/31/2018 PETTY CASH-DBC, 12/31/2017 12/31/17 $9.80
PKDBC-POSTAGE
FOOD&BEVERAGE $25,480.86
260963 1/31/2018 PETTY CASH-FWCC, 12/31/2017 12/31/17 $6.49
PARKS-FRED MEYER-CULTURES&CR
260963 1/31/2018 PETTY CASH-FWCC, 12/31/2017 12/31/17 $23.00
PARKS-WALMART-CANDY CANES FOR
260963 1/31/2018 PETTY CASH-FWCC, 12/31/2017 12/31/17 $31.98
PARKS-SAFEWAY-STAFF MEETING SN
260963 1/31/2018 PETTY CASH-FWCC, 12/31/2017 12/31/17 $45.00
PARKS-UNFORGETTABLE SWEETS-CAK
260963 1/31/2018 PETTY CASH-FWCC, 12/31/2017 12/31/17 $20.97
PARKS-SAFEWAY-COOKIES FOR SPEC
260995 1/31/2018 UNITED GROCERS CASH&C/12/28/2017 30178 $671.32
PKDBC-CATERING SUPPLIES
260995 1/31/2018 UNITED GROCERS CASH&C/12/29/2017 30287 $220.30
PKDBC-CATERING SUPPLIES
260995 1131/2018 UNITED GROCERS CASH&C/12116/2017 38359 $179.24
PKDBC-CATERING SUPPLIES
260908 1/31/2018 ESTRADA,ED 12/16/2017 ESTRADA2017 $105.28
PAEC-FOOD SUPPLIES
260995 1/31/2018 UNITED GROCERS CASH&C/12/14/2017 37752 $179.35
PKDBC-CATERING SUPPLIES
260970 1/31/2018 QUALITY WATER SERVICES, 12/31/2017 95613 $126.28
PKDBC-COOLER RENT
261307 2/15/2016 QFC CUSTOMER CHARGES-K1/4/2018 160338 $89.32
PKDBC-CATERING SUPPLIES
261090 1/31/2018 PETTY CASH-MC CHANGE FU1/23/2018 1/23/18 $11.00
FWMC-WTR FOR MTG
261117 1/31/2018 UNITED GROCERS CASH&C/l/13/2018 041325 $276.03
PKDBC-CATERING SUPPLIES
261117 1/31/2018 UNITED GROCERS CASH&C/1/16/2018 032342 $1,088.51
PKDBC-CATERING SUPPLIES
261031 1/31/2018 CAFFE D'ARTE LLC, 1/16/2018 376103 $80.00
HR-COFFEE SUPPLIES
261054 1/31/2018 FOOD SERVICES OFAMERIC/1/17/2018 8369098 $865.47
PKDBC-CATERING SUPPLIES
261117 1/31/2018 UNITED GROCERS CASH&C/1/18/2018 032526 $404.73
PKDBC-CATERING SUPPLIES
261117 1/31/2018 UNITED GROCERS CASH&C/1/9/2018 015742 $246.76
PKDBC-CATERING SUPPLIES
58
Key Bank Page 16 of 59
Check No. Date Vendor Invoice Date Invoice Description AmountGL Total
261117 1/31/2018 UNITED GROCERS CASH&C/1/6/2018 031319 $428.26
PKDBC-CATERING SUPPLIES
261117 1/31/2018 UNITED GROCERS CASH&CA/12/2018 023635 $777.21
PKDBC-CATERING SUPPLIES
261040 1/31/2018 D J TROPHY, 1/11/2018 246914 $168.44
MO-NAMES PLATES/PLAQUES
261112 1/31/2018 SWIRE COCA-COLA USA, 1/10/2018 5483201790 $310.56
PKDBC-CATERING SUPPLIES
261117 1/31/2018 UNITED GROCERS CASH&C/1/2/2018 022284 $483.28
PKDBC-CATERING SUPPLIES
261333 2/15/2018 TUXEDOS&TENNIS SHOES CB/19/2017 E17866 $1,799.99
PAEC-EVENT FOOD
14090123 2/13/2018 US BANK, 1/25/2018 JAN 2018 PD $166.98
PD-FOOD SUPPLIES
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $4,959.68
PKDBC-CATERING SUPPLIES
14090123 2/13/2018 US BANK, 1/25/2018 JAN 2018 PD $59.50
PD-OPER SUPPLIES
261307 2/15/2018 QFC CUSTOMER CHARGES-K1/26/2018 353490 $113.71
PKDBC-CATERING SUPPLIES
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $34.67
PARKS-VOLUNTEERS DRINKS
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $484.48
PARKS-VOLUNTEERS LUNCH
14060213 2/13/201B US BANK, 1/25/2018 JAN 2018 PRO $42.26
HR-INTERVIEW LUNCH
261335 2/15/2018 UNITED GROCERS CASH&CA/28/2018 026440 $263.95
PKDBC-CATERING SUPPLIES
261307 2/15/2018 QFC CUSTOMER CHARGES-K1/27/2018 379469 $18.75
PKDBC-CATERING SUPPLIES
261335 2/15/2018 UNITED GROCERS CASH&CA/27/2018 765023 $349.77
PKDBC-CATERING SUPPLIES
261216 2/15/2018 COSTCO/HSBC BUSINESS S01/26/2018 JAN 2018 COSTCO $1,424.44
PKDBC-CATERING SUPPLIES
261216 2/15/2018 COSTCO/HSBC BUSINESS S01/26/2018 JAN 2018 COSTCO $213.61
PKDBC-CATERING SUPPLIES
261216 2/15/2018 COSTCO/HSBC BUSINESS S01/26/2018 JAN 2018 COSTCO $73.94
CC-FOOD FOR COUNCIL
261335 2/15/2018 UNITED GROCERS CASH&CA/31/2018 720720 $443.03
PKDBC-CATERING SUPPLIES
261236 2/15/201B FOOD SERVICES OFAMERIC/1/31/2018 8395617 $703.78
PKDBC-CATERING SUPPLIES
261308 2/15/2018 QUALITY WATER SERVICES, 1/31/2018 95968 $126.28
PKDBC-COOLER RENT
261308 2/15/2018 QUALITY WATER SERVICES, 1/31/2018 95974 $98.84
PARKS-WATER SVC
261307 2/15/2018 QFC CUSTOMER CHARGES-K2/1/2018 201597 $27.43
PKDBC-CATERING SUPPLIES
261350 2/15/2018 WHITE,SUSANNE 2/1/2018 WHITE 2018 $43.78
MC-FOOD FOR TEAM BUILDING EVEN
261335 2/15/2018 UNITED GROCERS CASH&C2/2/2018 031964 $450.69
PKDBC-CATERING SUPPLIES
59
Key Bank Page 17 of 59
Check No. Date Vendor Invoice Date Invoice Description AmountGLTotal
261335 2/15/2018 UNITED GROCERS CASH&C2/3/2018 027128 $507.76
PKDBC-CATERING SUPPLIES
261307 2/15/2018 QFC CUSTOMER CHARGES-K2/3/2018 330319 $108.12
PKDBC-CATERING SUPPLIES
261202 2/15/2018 CAFFE D'ARTE LLC, 2/6/2018 377561 $45.23
HR-COFFEE SUPPLIES
261297 2/15/2018 PETTY CASH-MC CHANGE FU2/5/2018 PETTY CASH-MC $18.17
FWMC-Team Building food
261296 2/15/2018 PETTY CASH-FI, 2/8/2018 PETTY CASH-FI $61.94
CC-COUNCIL RECEPT-KEY TO THE C
261296 2/15/2016 PETTY CASH-FI, 2/8/2018 PETTY CASH-FI $41.33
CC-LUNCH MEETINGS
261296 2/15/2018 PETTY CASH-FI, 2/8/2018 PETTY CASH-FI $2.70
CC-FRUIT FOR CC CELSKI'S RECEP
261307 2/15/2018 QFC CUSTOMER CHARGES-K1/19/2018 312095 $28.88
PKDBC-CATERING SUPPLIES
261236 2/15/2018 FOOD SERVICES OF AMERIC/1/24/201 8 8381732 $457.33
PKDBC-CATERING SUPPLIES
261307 2/15/2018 QFC CUSTOMER CHARGES-K1/24/2018 144329 $115.77
PKDBC-CATERING SUPPLIES
261203 2/15/2018 CAPTIVE FINANCE SOLUTIONI/24/2018 216392 $388.80
PD-WATER SVC
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $45.00
MO-SCA MEETING LUNCH
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $13.18
MO-FOOD SUPPLIES
261307 2/15/2018 QFC CUSTOMER CHARGES-K1/25/2018 218733 $134.63
PKDBC-CATERING SUPPLIES
261335 2/15/2018 UNITED GROCERS CASH&C/1/25/2018 653754 $459.29
PKDBC-CATERING SUPPLIES
261335 2/15/2018 UNITED GROCERS CASH&C)1/25/2018 699699 $1,003.01
PKDBC-CATERING SUPPLIES
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $4.53
CC-WATER COOLER
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $413.07
PARKS-SENIOR TRIP
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $30.75
PARKS-SNACKS
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $20.80
CC-RECEPTION KEY
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $19.22
PARKS-MOVIE NIGHT
261307 2/15/2018 QFC CUSTOMER CHARGES-K1/12/2018 299382 $85.98
PKDBC-CATERING SUPPLIES
261307 2/15/2018 QFC CUSTOMER CHARGES-K1/12/2018 317316 $39.18
PKDBC-CATERING SUPPLIES
261307 2/15/2018 QFC CUSTOMER CHARGES-K1/13/2018 403766 $42.99
PKDBC-CATERING SUPPLIES
261307 2/15/2018 QFC CUSTOMER CHARGES-K1/13/2018 417595 $56.26
PKDBC-CATERING SUPPLIES
261307 2/15/2018 QFC CUSTOMER CHARGES-K1/14/2018 432527 $49.93
PKDBC-CATERING SUPPLIES
60
Key Bank Page 18 of 59
Check No. Date Vendor Invoice Date Invoice Description AmountGL Total
261236 2/15/2018 FOOD SERVICES OF AMERICA/19/2018 8374658 $756.25
PKDBC-CATERING SUPPLIES
261307 2/15/2018 QFC CUSTOMER CHARGES-K1/18/2018 233297 $25.82
PKDBC-CATERING SUPPLIES
261307 2/15/2018 QFC CUSTOMER CHARGES-K1/17/2018 089366 $8.48
PKDBC-CATERING SUPPLIES
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $29.01
PARKS-FOOD SUPPLIES
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $154.00
PARKS-FOOD SUPPLIES
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $935.00
PARKS-FOOD SUPPLIES
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $605.11
MO-LUNCH MEETING
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $15.00
MO-GOOD EGGS BREAKFAST FERRELL
GASOLINE $24,410.92
261228 2/15/2018 ERNIE'S FUEL STOPS(DBA), 1/31/2018 216035CT $257.49
PD-VEHICLE FUEL
261048 1/31/2018 ERNIE'S FUEL STOPS(DBA), 1/15/2018 212328CT $115.83
FLT-VEHICLE FUEL
261048 1/31/2018 ERNIE'S FUEL STOPS(DBA), 1/15/2018 212329CT $391.39
PD-VEHICLE FUEL
260912 1/31/2018 FEDERAL WAY PUBLIC SCHO(12/31/2017 AR11730 $6,653.61
FLT-12/17 VEHICLE FUEL
260912 1/31/2018 FEDERAL WAY PUBLIC SCH002/31/2017 AR11731 $16,992.60
PD-12/17 VEHICLE FUEL
HEALTH INSURANCE PREMIUM $694.50
260885 1/31/2018 ALLEN,LYNETTE 12/31/2017 ALLEN 2017 $100.00
PD-MEDICAL REIMBURSEMENT
260951 1/31/2018 MULKEY,JOHN 1/12/2017 MULKEY2017 $194.50
PWST-MEDICAL REIMB
261311 2/15/2018 ROY,MICHELLE 2/2/2018 ROY 2018 $100.00
PD-DEDUCTIBLE REIMB
261318 2/15/2018 SPERRY,LINDSEY 2/2/2018 SPERRY 2018 $100.00
PD-DEDUCTIBLE REIMB
261223 2/15/2018 DU,BOPHARY 2/2/2018 BU 2018 $100.00
PARKS-DEDUCTIBLE REIMB
261306 2/15/2018 PURCELLA,ADRIENNE 1/24/2018 PURCELLA2018 $100.00
PD-DEDUCTIBLE REIMB
HOUSEHOLD SUPPLIES $6,064.41
261344 2/15/2018 WALTER E NELSON CO., 1/19/2018 634286 $1,564.02
PARKS-JANITORIAL SUPPLIES
261344 2/15/2018 WALTER E NELSON CO., 1/19/2018 634287 $894.12
CHB-JANITORIAL SUPPLIES
261124 1/31/2018 WALTER E NELSON CO., 1/15/2018 633530 $179.52
CHB-JANITORIAL SUPPLIES
261124 1/31/2018 WALTER E NELSON CO., 1/4/2018 632147 $486.65
PKM-JANITORIAL SUPPLIES
261124 1/31/2018 WALTER E NELSON CO., 1/8/2018 632516 $1,411.26
PARKS-JANITORIAL SUPPLIES
61
Key Bank Page 19 of 59
Check No. Date Vendor Invoice Date Invoice Description AmountGLTotal
261124 1/31/2018 WALTER E NELSON CO., 1/8/2018 632517 $664.96
CHB-JANITORIAL SUPPLIES
261344 2/15/2018 WALTER E NELSON CO., 2/5/2018 636325 $858.96
CHB-JANITORIAL SUPPLIES
260908 1/31/2018 ESTRADA,ED 12/16/2017 ESTRADA2017 $4.92
PAED-CLEANING SUPPLIES
INSURANCE PREMIUM-GEN LIABILIT $418,330.80
260878 1/31/2018 WHITFIELDS UNITED INSURA11/3/2018 644/799/643/961/800 $334,193.40
LAW-RM 2018 GEN LIB INS PREM
260878 1/31/2018 WHITFIELDS UNITED INSURAII/3/2018 644/799/643/961/800 $84,137.40
LAW-RM 2018 EXCESS LIAB INS PR
INSURANCE PREMIUM-OTHER $83,421.30
260678 1/31/2018 WHITFIELDS UNITED INSURA11/3/2018 644(799/643/961/800 $15,270.00
LAW-RM 2018 CRIME/CYBER INS PR
260878 1/31/2018 WHITFIELDS UNITED INSURAII/3/2018 644/799/643/961/800 $68,151.30
LAW-RM 2018 PROP INS PREM
INSURANCE-STOP LOSS $55,627.71
2012018 2/1/2018 KAISER FOUNDATION HEALTI-1/10/2018 FEB 2016 $4,285.24
FI-KAISER HEALTH SVCS
20120182 2/1/2018 KAISER FOUNDATION HEALTI-1/10/2018 FEB 201 BA $51,342.47
FI-KAISER HEALTH SVCS
INTEREST-INTERGOVT LOANS $12,611.39
123182836 1/23/2018 THE BANK OF NEW YORK MEI1/3/2018 HUD 108 COLLECTIONS $12,611.39
CD-SECTION 108 LOAN INTEREST
JOB ANNOUNCEMENTS $435.00
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $295.00
HR-JOB ADS
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $140.00
HR-JOB ADS
LAND $31,847.78
261353 2/15/2018 WOODLAND INDUSTRIES, 12/19/2017 AG17-148 FINAL $31,847.78
SWM-AG17-148 DEMO OF STRCT 368
261353 2/15/2018 WOODLAND INDUSTRIES, 12/19/2017 AG17-148 FINAL $-1,592.39
SWM-AG17-148 DEMO OF STRCT 368
261354 2/15/2018 CITY OF FEDERAL WAY, 12/19/2017 AG17-148 FINAL $1,592.39
SWM-AG17-148 DEMO OF STRCT 368
LEASEHOLD TAX $1,117.16
261135 2/2/2018 WA STATE REVENUE DEPT:MI12/31/2017 4TH QTR 2017A $500.84
FI-4Q/17A LEASEHOLD EXC TAX
261131 2/2/2018 WA STATE REVENUE DEPT.MI 12/31/2017 4TH QTR 2017 $346.68
FI-4Q/17 LEASEHOLD EXC TAX
261131 2/2/2018 WA STATE REVENUE DEPT.,MI 12/31/2017 4TH QTR 2017 $269.64
FI-4Q/17 LEASEHOLD EXC TAX
LEASEHOLD TAX-RECREATION $729.32
261131 2/2/2018 WA STATE REVENUE DEPT.MI 12/31/2017 4TH QTR 2017 $37.28
FI-4Q/17 LEASEHOLD EXC TAX
261131 2/2/2018 WA STATE REVENUE DEPT:MI 12/31/2017 4TH QTR 2017 $512.05
FI-4Q/17 LEASEHOLD EXC TAX
261131 2/2/2018 WA STATE REVENUE DEPT.MI 12/31/2017 4TH QTR 2017 $179.99
FI-4Q/17 LEASEHOLD EXC TAX
LEGAL NOTICES $2,958.97
62
Key Bank Page 20 of 59
Check No. Date Vendor Invoice Date Invoice Description AmountGL Total
260982 1131/2018 SOUND PUBLISHING INC, 9/30/2017 7796303 $754.72
CD-NEWSPAPER ADVERTISING
260982 1/31/2018 SOUND PUBLISHING INC, 10/31/2017 7803012 $666.35
CD-NEWSPAPER ADVERTISING
260982 1/31/2018 SOUND PUBLISHING INC, 10/31/2017 780311 $238.51
CD-NEWSPAPER ADVERTISING
260982 1/31/2018 SOUND PUBLISHING INC, 12/31/2017 7815493A $617.61
CD-NEWSPAPER ADVERTISING
260982 1/31/2018 SOUND PUBLISHING INC, 11/30/2017 7809478 $629.72
CD-NEWSPAPER ADVERTISING
260982 1/31/2018 SOUND PUBLISHING INC, 12/31/2017 7815492 $52.06
HRCK-NEWSPAPER ADVERTISING
LODGING $6,175.75
14090123 2/13/2018 US BANK, 1125/2018 JAN 2018 PD $4,334.00
PD-LODGING 2118-3/30/18 PETERS
261175 2/15/2018 ADAMS,RICHARD 1/10/2018 ADAMS 2018 $357.75
PD-ADV TVL FORCE ENCOUNTER ANA
261196 2/15/2018 BENSEN,MARK 1/10/2018 BENSEN 2018 $324.75
PD-ADV TVL FORCE ENCOUNTERS AN
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $1,159.25
PAEC-LODGING
MECHANICAL PERMITS $47.87
261198 2/15/2018 BLACK LION HEATING&AC LL1/18/2018 17-105854 $47.87
CD-REFUND ON CANCELED PERMIT
MEDICAL SERVICES-CLAIMS $163,917.72
201186911 2/212018 KAISER FOUNDATION HEALTI-2/112018 SF00036911 $22,635.23
FI-KAISER HEALTH SVCS
201186910 2/9/2018 KAISER FOUNDATION HEALTI-2/1/2018 SF00036910 $3,567.30
FI-KAISER HEALTH SVCS
126186848 1/26/2018 KAISER FOUNDATION HEALTI-1/25/2018 SF00036848 $14,647.65
FI-KAISER HEALTH SVCS
126186849 1/26/2018 KAISER FOUNDATION HEALTI.1/25/2018 SF00036849 $19,379.22
FI-KAISER HEALTH SVCS
119186790 1/19/2018 KAISER FOUNDATION HEALTH/18/2018 SF00036790 $2,712.13
FI-KAISER HEALTH SVCS
118186791 1/19/2018 KAISER FOUNDATION HEALTI-1/18/2018 SF00036791 $35,602.03
FI-KAISER HEALTH SVCS
116186617 1/16/2018 KAISER FOUNDATION HEALTH/11/2018 SF00036617 $4,988.53
FI-KAISER HEALTH SVCS
116186618 1/16/2018 KAISER FOUNDATION HEALT11/11/2018 SF00036618 $32,098.62
FI-KAISER HEALTH SVCS
206186968 21912018 KAISER FOUNDATION HEALTh2/8/2018 SF00036968 $7,387.56
FI-KAISER HEALTH SVCS
208186969 219/2018 KAISER FOUNDATION HEALTh2/8/2018 SF00036969 $20,899.45
FI-KAISER HEALTH SVCS
MILEAGE REIMBURSEMENT $555.82
261237 2/15/2018 GERWEN,JASON 2/5/2018 GERWEN 2018 $106.28
PKM-JAN 2018 MILEAGE REIMB
261296 2/15/2018 PETTY CASH-FI, 2/8/2018 PETTY CASH-FI $29.91
CC-MILEAGE-CFW TO SEATTLE
261296 2/15/201 B PETTY CASH-FI, 2/8/2018 PETTY CASH-FI $18.35
CC-RENTON CITY HALL-REG MTG
63
Key Bank Page 21 of 59
Check No. Date Vendor Invoice Date Invoice Description AmountGL Total
261296 2/15/2018 PETTY CASH-FI, 2/8/2018 PETTY CASH-FI $18.30
CC-RENTON CITY HALL-PIC MTG
261111 1/31/2018 STRAUS,KATHERINE 1/12/2018 STRAUS 2018 $25.94
SWM-ADV TVL MILEAGE
260963 1/31/2018 PETTY CASH-FWCC, 12/31/2017 12/31/17 $40.36
PARKS-MILEAGE REIMBURSEMENT FO
261010 1/31/2018 YVONNE,THERESA 1/22/2018 YVONNE 2017 $316.68
PAEC-MILEAGE REIMBURSEMENT
MINOR DP EQUIPMENT $147.94
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $20.89
IT-OPER SUPPLIES
14060213 2/13/2018 US BANK, 1/25/2018 JAN 201B PRO $51.67
IT-LAKOTA SPEAKERS
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $5.49
IT-OPER SUPPLIES
14060213 2/13/2016 US BANK, 1/25/2018 JAN 2018 PRO $41.78
IT-AUDIO CABLES
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $6.59
IT-RCA
261249 2/15/2018 HOME DEPOT-DEPT 32-2500711/10/2018 8573279 $21.52
IT-REPAIR/MAINTENANCE SUPPLIES
MINOR DP SOFTWARE $625.50
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $625.50
IT-SOFTWARE WIRECAST
MINOR EQUIP-MISC $20,660.38
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $87.24
PD-OPER SUPPLIES
14060213 2/1312018 US BANK, 1/25/2018 JAN 2018 PRO $513.60
PD-CIS CABLES
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $8.88
SWM-OPER SUPPLIES
14060213 2/13/2018 US BANK, 1/25/2018 JAN 2018 PRO $1,596.00
SWM-WATER SAMPLERS
14090123 2/13/2018 US BANK, 1/25/2018 JAN 2018 PD $1,053.44
PD-NEW OFFICER HIRE EQUIP
14090123 2/13/2018 US BANK, 1/25/2018 JAN 2018 PD $98.99
PD-OPER SUPPLIES
14090123 2/13/2018 US BANK, 1/25/2018 JAN 2018 PD $1,017.00
PD-OPER SUPPLIES
14090123 2/13/2018 US BANK, 1/25/2018 JAN 2018 PD $67.00
PD-OPER SUPPLIES
14090123 2/13/2018 US BANK, 1/25/2018 JAN 2018 PD $208.99
PD-OPER SUPPLIES
14090123 2/13/2018 US BANK, 1/25/2018 JAN 2018 PD $123.75
PD-DIGITAL RECORDER
261278 2/15/201B MORGAN SOUND,INC, 1/29/2018 MS1094046 $1,097.25
IT-PD CIS INTERVIEW ROOM SOU
261278 2/15/2018 MORGAN SOUND,INC, 1/29/2018 MS1094046 $394.68
IT-PD CIS INTERVIEW ROOM SOU
261278 2/15/2018 MORGAN SOUND,INC, 1/29/2018 MS1094046 $1,176.00
IT-PD CIS INTERVIEW ROOM SOU
64
Key Bank Page 22 of 59
Check No. Date Vendor Invoice Date Invoice Description AmountGL Total
261278 2/15/2018 MORGAN SOUND,INC, 1/29/2018 MS1094046 $224.25
IT-PD CIS INTERVIEW ROOM SOU
261278 2/15/2018 MORGAN SOUND,INC, 1/29/2018 MS1094046 $175.00
IT-PD CIS INTERVIEW ROOM SOU
261278 2/15/2018 MORGAN SOUND,INC, 1/29/2018 MS1094046 $1,120.00
IT-PD CIS INTERVIEW ROOM SOU
261278 2/15/2018 MORGAN SOUND,INC, 1/29/2018 MS1094046 $180.00
IT-PD CIS INTERVIEW ROOM SOU
261278 2/15/2018 MORGAN SOUND,INC, 1/29/2018 MS1094046 $436.72
Sales Tax
261025 1/31/2018 BELLINGHAM LOCK&SAFE IM/15/2018 236618 $753.75
IT-PD CIS INTERVIEW ROOM CAM
261025 1/31/2018 BELLINGHAM LOCK&SAFE IM/15/2018 236618 $982.50
IT-PD CIS INTERVIEW ROOM CAM
261025 1/31/2018 BELLINGHAM LOCK&SAFE 11\1/1512018 236618 $810.00
IT-PD CIS INTERVIEW ROOM CAM
261025 1/31/2018 BELLINGHAM LOCK&SAFE 11/15/2018 236618 $254.63
Sales Tax
261041 1/31/2018 DATACENTER WAREHOUSE, 1/26/2018 0000109025 $1,790.00
MC-0501 NEC MULTISYNC C501-50"
261041 1/31/2018 DATACENTER WAREHOUSE, 1/26/2018 0000109025 $250.00
MC-P2642T TILT TV MOUNT
261041 1/31/2018 DATA CENTER WAREHOUSE. 1/26/2018 0000109025 $204.00
Sales Tax
261057 1/31/2018 GENERAL DYNAMICS-OTS,(i1/4/2018 10216 $800.00
PD-OPER SUPPLIES
261296 2/15/2018 PETTY CASH-FI, 2/8/2018 PETTY CASH-FI $11.02
PARKS-BOTTLE BRUSHES-FWCC
261249 2/15/2018 HOME DEPOT-DEPT 32-2500711/12/2018 6973775 $76.74
PAEC-REPAIR/MAINTENANCE SUPPLI
261250 2/15/2018 HP INC., 1/17/2018 59558755 $1,044.50
IT-PD CIS INTERVIEW ROOM PC-
261250 2/15/2018 HP INC., 1/17/2018 59558755 $50.00
IT-PD CIS INTERVIEW ROOM PC-
261250 2/15/2018 HP INC., 1/17/2018 59558755 $109.45
Sales Tax
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $339.93
PARKS-SPEAKERS
261249 2/15/2018 HOME DEPOT-DEPT 32-2500711/23/2018 5567513 $21.48
PD-REPAIR/MAINTENANCE SUPPLIES
261199 2/15/201 B BLUMENTHAL UNIFORM CO 11`1/23/2018 009180790 $124.29
PD-UNIFORM&ACCESSORIES MARTI
261327 2/15/2018 TECHPOWER SOLUTIONS INC1/22/2018 54243 $533.94
IT-PD CIS INTERVIEW ROOM CAM
261327 2/15/2018 TECHPOWER SOLUTIONS INC1/22/2018 54243 $53.39
Sales Tax
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $185.00
SWM-OPER SUPPLIES
260988 1/31/2018 SUREFIRE LLC, 1/31/2018 2219652 $2,223.99
PD-OPERATING SUPPLIES
260999 1/31/2018 VERIZON WIRELESS VSAT, 1/13/2018 9799888782 $54.99
PARKS-OPER SUPPLIES
65
Key Bank Page 23 of 59
Check No. Date Vendor Invoice Date Invoice Description AmountGL Total
260999 1/31/2018 VERIZON WIRELESS VSAT, 1/13/2018 9799888782 $219.99
PD-OPER SUPPLIES
260908 1/31/2018 ESTRADA,ED 12/16/2017 ESTRADA2017 $69.30
PAEC-OFFICE EQUIP
261300 2/15/2018 PNTA-PACIFIC NORTHWEST TI/9/2018 6085272-IN $118.70
PAEC-THEATRE LIGHTING SUPPLIES
MISC POLICE DEPOSIT ACCOUNT $89.00
260948 1/31/2018 MCINNIS,MICHAEL RAY 12/31/2017 01/08/18 $89.00
PD-SAFEKEPING ITEM CASE 17-537
MISC PROFESSIONAL SVS-INTERGOV $463,576.30
261119 1/31/2018 VALLEY COMMUNICATIONS C1/10/2018 0021841 $452,236.00
PD-1/18 AG00-090 EMER DISPATCH
261136 2/6/2018 ALLEN,LYNETTE 12/31/2017 4TH QTR 2017 $15.00
PARKS-4TH QTR 2017 FWCC VISIT
261137 2/6/2018 BROWN,TOM 12/31/2017 4TH QTR 2017 $15.00
PARKS-4TH QTR 2017 FWCC VISIT
261138 2/6/2018 BUCK,ROBYN 12/31/2017 4TH QTR 2017 $15.00
PARKS-4TH QTR 2017 FWCC VISIT
261139 2/6/2018 CURRY,STACEY 12/31/2017 4TH QTR 2017 $15.00
PARKS-4TH QTR 2017 FWCC VISIT
261141 2/6/2018 FIX,TAMARA 12/31/2017 4TH QTR 2017 $15.00
PARKS-4TH QTR 2017 FWCC VISIT
261144 2/6/2018 GREGORY,KRISTEN 12/31/2017 4TH QTR 2017 $15.00
PARKS-4TH QTR 2017 FWCC VISIT
261143 2/6/2018 GIAZZI,TIZIANA 12/31/2017 4TH QTR 2017 $15.00
PARKS-4TH QTR 2017 FWCC VISIT
261148 2/6/2018 HOWELL,ADAM 12/31/2017 4TH QTR 2017 $15.00
PARKS-4TH QTR 2017 FWCC VISIT
261149 2/6/2018 JAENICKE,MARY 12/31/2017 4TH QTR 2017 $15.00
PARKS-4TH QTR 2017 FWCC VISIT
261150 2/6/2018 LARSON,DAVID A 12/31/2017 4TH QTR 2017 $15.00
PARKS-4TH QTR 2017 FWCC VISIT
261152 2/6/2018 MATHENA,KATHY 12/31/2017 4TH QTR 2017 $15.00
PARKS-4TH QTR 2017 FWCC VISIT
261154 2/6/2018 MULLER,MYUNG-HEE 12/31/2017 4TH QTR 2017 $15.00
PARKS-4TH QTR 2017 FWCC VISIT
261164 2/6/2018 VAN DE WEGHE,DAVID 12/31/2017 4TH QTR 2017 $15.00
PARKS-4TH QTR 2017 FWCC VISIT
261157 2/6/2018 NGUYEN,AMANDA 12/31/2017 4TH QTR 2017 $15.00
PARKS-4TH QTR 2017 FWCC VISIT
261156 2/6/2018 NELSON,DOUG 12/31/2017 4TH QTR 2017 $15.00
PARKS-4TH QTR 2017 FWCC VISIT
261163 2/6/2018 TANG,FEI 12/31/2017 4TH QTR 2017 $15.00
PARKS-4TH QTR 2017 FWCC VISIT
261052 1/31/2018 FIRSTAMERICAN TITLE INSUFI/18/2018 874-4209105261 $660.60
PWST-MISC TITLE PROCESSING
261262 2/15/2018 KING COUNTY RADIO, 1/30/2018 13053 $10,424.70
PD-RADIO COMMUNICATION
261155 2/6/2018 NEAL,STEPHAN C 12/30/2017 4TH QTR 2017 $15.00
PARKS-4TH QTR 2017 FWCC VISIT
MISC SERVICES&CHARGES $51,331.47
66
Key Bank Page 24 of 59
Check No. Date Vendor Invoice Date Invoice Descrintion AmountGL Total
261280 2/15/2018 MV TOWING LLC, 1/29/2018 8945 $77.00
PD-VEHICLE TOW
261242 2/15/2018 GSR POLYGRAPH SERVICES,1/31/2018 18-003 $525.00
PD-POLYGRAPH TESTING SVCS
261319 2/15/2018 STAPLES BUSINESS ADVANTFI/31/2018 3367138406 $21.49
PD-OFFICE SUPPLIES
261319 2/15/2018 STAPLES BUSINESS ADVANTFI/31/2018 3367138407 $1.75
PD-OFFICE SUPPLIES
261319 2/15/2018 STAPLES BUSINESSADVANT11/31/2018 3367138408 $12.09
PD-OFFICE SUPPLIES
261280 2/15/2018 MV TOWING LLC, 1129/2018 09253 $77.00
PD-VEHICLE TOW
261280 2/15/2018 MV TOWING LLC, 2/1/2018 9311 $77.00
PD-VEHICLE TOW
261331 2/15/2018 TRANSUNION RISK&ALTERN2/1/2018 837597 $110.00
PD-01/16 BACKGROUND CHECKS
261280 2/15/2018 MV TOWING LLC, 2/1/2018 9170 $77.00
PD-VEHICLE TOW
261280 2/15/2018 MV TOWING LLC, 2/1/2018 9266 $77.00
PD-VEHICLE TOW
261230 2/15/2018 FEDERAL WAY INDOOR RANG2/2/2018 163 $71500
PD-INDIVIDUAL RANGE US
261209 2/15/2018 CITY OF KENT, 2/212018 R148164 $1,000.00
CD-SHARE1APP PAYMENT J.WATSON
261280 2/15/2018 MV TOWING LLC, 2/5/2018 09276 $77.00
PD-VEHICLE TOW
261280 2/15/2018 MV TOWING LLC, 2/512018 09277 $77.00
PD-VEHICLE TOW
261081 1/31/2018 MV TOWING LLC, 1/20/2018 09095 $77.00
PD-VEHICLE TOW
261068 1131/2018 INTERCOM LANGUAGE SVCS,1/22/2018 18-16 $12D.00
LAW-1/12/18 7z0967925-MIGU
261162 2/6/2018 SOUND MAINTENANCE SERVI11/13/2017 118963 $870.00
PARKS-KITCHEN CLEANING
261081 1/31/2018 MV TOWING LLC, 1/14/2018 09084 $77.00
PD-VEHICLE TOW
261047 1/31/2018 EQUIFAX CREDIT INFORMATI(1/17/2018 4655770 $51.06
PD-CREDIT REPORTING SVCS
261099 1/31/2018 REGIONAL TOXICOLOGY SER1/812018 9059 $115.45
MC-DRUG TESTS
261081 1/31/2018 MV TOWING LLC, 1/9/2018 09072 $154.00
PD-VEHICLE TOW
261081 1/31/2018 MV TOWING LLC, 1/9/2018 09074 $77.00
PD-VEHICLE TOW
261108 1/31/2018 SPECIAL SERVICES GROUP L1/9/2018 8566 $1,200.00
PD-RENEW COVERT TASK SVC
261081 1131/2018 MVTOWING LLC, 1/5/2018 09065 $77.00
PD-VEHICLE TOW
261081 1131/2018 MV TOWING LLC, 1/312018 8738 $77.00
PD-VEHICLE TOW
261284 2/15/2018 NORMAN,CHRISTOPHER 2/712018 NORMAN 2018 $10,000.00
PD-PSATT BUY FUND
67
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Check No. Date Vendor Invoice Date Invoice Description AmountGL Total
261345 2/15/2018 WASHINGTON POLYGRAPH, 2/8/2018 17035 $175.00
PD-EMPLOYMENT POLYGRA
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $75.91
FI-BUSINESS LICENSE
261230 2/15/2018 FEDERAL WAY INDOOR RANG1/23/2018 161 $3,575.00
PD-INDIVIDUAL RANGE US
261230 2/15/2018 FEDERAL WAY INDOOR RANG1/23/2018 162 $858.00
PD-INDIVIDUAL RANGE US
261342 2/15/2018 WA STATE EMPLOYMENT SEC1/25/2018 18-004329-RDU-T5 $13.50
PD-WORK HISTORY
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $210.00
PARKS-CLASS CERTIFICATES
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $500.00
PARKS-SENIOR TRIP
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $920.00
PARKS-SENIOR TRIP
14110213 2/13/2018 US BANK, 1/25/2018 JAN 2018 CITY $60.00
PARKS-SENIOR TRIP
261168 2/9/2018 GREATER FEDERAL WAY CHA1/19/2018 13531 $15,000.00
MO-2018 PIVOTAL PARTNERSHIP
261174 2/15/2018 ACCO ENGINEERED SYSTEM:11/16/2017 1684076 $821.39
PAEC-MISC SVC
260972 1/31/2018 REGIONAL TOXICOLOGY SERI2/31/2017 61294123117 $1,185.90
MC-DRUG TESTS
260890 1/31/2016 AUBURN VALLEY TOWING, 12/20/2017 36000 $389.82
PD-WATPA GRANT TOWING
260906 1/31/2018 ELAVON INC, 11/30/2017 M7334101141 $30.00
PAEC-11/17 MERCHANT FEE
260906 1/31/2018 ELAVON INC, 11/30/2017 M7334101142 $2,213.38
PAEC-NOV MERCHANT FEE
260925 1/31/2018 IRON MOUNTAIN INFORMATIC11/30/2017 PMB2274 $666.92
PD-STORAGE SVC
260929 1/31/2018 KING COUNTY FINANCE DIVIS12/31/2017 89163-89163 $1,574.53
PD-CAMERA INSTALLATION
260931 1/31/2018 KING COUNTY RECORDER, 12/31/2017 KC RECORDER1 $74.00
MC-JUDGES OATH RECORDING
260931 1131/2018 KING COUNTY RECORDER, 12/31/2017 KC RECORDER2 $74.00
MC-JUDGES OATH RECORDING
260906 1/31/2018 ELAVON INC, 12/31/2017 M7365101115 $2,284.73
PAEC-12/17 MERCHANT FEE
260890 1/31/2018 AUBURN VALLEY TOWING, 10/19/2017 35705 $324.84
PD-WATPA GRANT TOWING
260890 1/31/2018 AUBURN VALLEY TOWING, 10/24/2017 35720 $324.84
PD-WATPA GRANT TOWING
260890 1/31/2018 AUBURN VALLEY TOWING, 10/3/2017 35488 $315.56
PD-WATPA GRANT TOWING
260890 1/31/2018 AUBURN VALLEY TOWING, 10/5/2017 35620 $252.45
PD-WATPA GRANT TOWING
260890 1/31/2018 AUBURN VALLEY TOWING, 10/11/2017 35675 $315.56
PD-WATPA GRANT TOWING
260890 1/31/2018 AUBURN VALLEY TOWING, 7/5/2017 35234 $315.56
PD-WATPA GRANT TOWING
68
Key Bank Page 26 of 59
Check No. Date Vendor Invoice Date Invoice Description AmountGL Total
260890 1/31/2018 AUBURN VALLEY TOWING, 11/15/2017 35827 $389.81
PD-WATPA GRANT TOWING
260906 1/31/2018 ELAVON INC, 10/31/2017 M7304101134 $1,542.44
PAEC-10/17 MERCHANT FEE
260890 1/31/2018 AUBURN VALLEY TOWING, 11/3/2017 35757 $417.31
PD-WATPA GRANT TOWING
260890 1/31/2018 AUBURN VALLEY TOWING, 11/7/2017 35758 $259.88
PD-WATPA GRANT TOWING
260999 1/31/2018 VERIZON WIRELESS VSAT, 1/12/2018 9799766147 $120.03
PD-WATPA GRANT PHN SVCS
261351 2/15/2016 WILD WEST INTERNATIONAL 112/31/2017 18650 $12.09
PD-POLICE FIRING RANGE SERVICE
261317 2/15/2018 SOUND PUBLISHING INC, 12/31/2017 7815499 $219.18
PD-NEWSPAPER ADVERTISING
NATURAL GAS $14,596.26
260968 1/31/2018 PUGET SOUND ENERGY INC,1/17/2018 220006213759 $74.90
PKM-12/17 726 S 356TH GAS#493
260968 1/31/2018 PUGET SOUND ENERGY INC,12/22/2017 220013629930 $225.54
PAEC-12/17 31510 PVR WAY S
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $110.27
PKM-31104 28TH AVE S HAUGE—
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $431.60
PKM-726 S 356TH BROOKLAKE C-
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $486.47
PKM-726 S 356TH BROOKLAKE MOBI
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $983.81
PKM-600 S 333RD EVID.BLDG UO
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $475.35
PKM-600 S 333RD EVID BLDG 000
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $1,508.01
PKDBC-3200 SW DASH PT ROAD-
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $742.75
PKDBC-3200 SW DASH PT ROAD-
261305 2/15/2018 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $8,659.83
FWCC-876 S 333RD 000845631
261305 2/15/2016 PUGET SOUND ENERGY INC,1/22/2018 300000001978 $691.21
PKM-31104 28TH AVE S STLK SHO
261305 2/15/2018 PUGET SOUND ENERGY INC,2/13/2018 220013629930 $206.52
PAEC-01/18 ELECTRICITY/GAS
NON GOVT DP SERVICES $203,668.81
261197 2/15/2018 BIDDLE CONSULTING GROUP2/6/2018 56549 $459.00
IT-HR OPAC PLUS MAINTENANCE RE
261071 1/31/2018 JOURNAL TECHNOLOGIES, 11/15/2017 0000003522 $1,792.80
Sales Tax
261046 1/31/2018 EDEN SYSTEMS DIVISION, 12/1/2017 045-206452 $2,676.30
IT-ALL ACCOUNTS RECEIVABLE S
261046 1/31/2016 EDEN SYSTEMS DIVISION, 12/1/2017 045-206452 $4,014.47
IT-ALL BUDGET PREPARATION SUPP
261046 1/31/2018 EDEN SYSTEMS DIVISION, 12/1/2017 045-206452 $501.82
IT-ALL CASH REGISTER INTERFACE
261046 1/31/2018 EDEN SYSTEMS DIVISION, 12/1/2017 045-206452 $10,036.12
IT-ALL GL/AP SUPPORT-
69
Key Bank Page 27 of 59
Check No. Date Vendor Invoice Date Invoice Description AmountGL Total
261046 1/31/2018 EDEN SYSTEMS DIVISION, 1211/2017 045-206452 $6,021.68
IT-ALL HUMAN RESOURCES SUPPORT
261046 1/31/2018 EDEN SYSTEMS DIVISION, 12/1/2017 045-206452 $1,003.62
IT-ALL MENU SUPPORT-
261046 1/31/2018 EDEN SYSTEMS DIVISION, 1211/2017 045-206452 $10,036.12
IT-ALL PAYROLL SUPPORT-
261046 1/31/2018 EDEN SYSTEMS DIVISION, 1211/2017 045-206452 $1,672.70
IT-ALL POSITION BUDGETING SUPP
261046 1/31/2018 EDEN SYSTEMS DIVISION, 1211/2017 045-206452 $5,352.63
IT-ALL PROJECT ACCOUNTING SUPP
261046 1/31/2018 EDEN SYSTEMS DIVISION, 12/1/2017 045-206452 $2,007.22
IT-ALL PURCHASING SUPPORT-
261046 1/31/2016 EDEN SYSTEMS DIVISION, 12/1/2017 045-206452 $1,338.16
IT-ALL REQUISITIONS SUPPORT-
261046 1/31/2018 EDEN SYSTEMS DIVISION, 12/1/2017 045-206452 $4,406.44
IT-ALL HUMAN RESOURCES SUPPORT
261046 1/31/2018 EDEN SYSTEMS DIVISION, 1211/2017 045-206452 $3,910.03
IT-ALL FIXED ASSETS SUPPORT-
261046 1/31/2018 EDEN SYSTEMS DIVISION, 12/1/2017 045-206452 $5,297.73
Sales Tax
261109 1/31/2018 SPILLMAN TECHNOLOGIES IN12113/2017 37378 $620.84
IT-PD PROPERTY EVID SPILLMAN
261109 1131/2018 SPILLMAN TECHNOLOGIES IN12/13/2017 37378 $18,661.93
IT-PD HUB MAINTENANCE SPILLMAN
261109 1/31/2018 SPILLMAN TECHNOLOGIES IN12/13/2017 37378 $620.84
IT-PD LICENSES/PERMITS-
261109 1/31/2018 SPILLMAN TECHNOLOGIES IN12/13/2017 37378 $1,892.80
IT-PD XML CITATION INTERFACE F
261109 1/31/2018 SPILLMAN TECHNOLOGIES IN12/13/2017 37378 $1,892.80
IT-PD XMLACCIDENT INTERFACE F
261109 1/31/2018 SPILLMAN TECHNOLOGIES IN12/13/2017 37378 $2,622.88
IT-PD XML LAW INTERFACE FOR CO
261109 1/31/2018 SPILLMAN TECHNOLOGIES IN12/13/2017 37378 $2,483.35
IT-PD FBI NIBRS—
261109 1/31/2018 SPILLMAN TECHNOLOGIES IN12/13/2017 37378 $633.82
IT-PD EVIDENCE AUDIT INTERFACE
261109 1/31/201 B SPILLMAN TECHNOLOGIES IN12/13/2017 37378 $633.62
IT-PD EVIDENCE BARCODE INTERFA
261109 1/31/2018 SPILLMAN TECHNOLOGIES IN12/13/2017 37378 $8,579.25
IT-PD SUMMIT IMAGING—
261109 1/31/2016 SPILLMAN TECHNOLOGIES IN12/13/2017 37378 $1,581.30
IT-PD FINGERPRINT INTERFACE-
261109 1/31/2016 SPILLMAN TECHNOLOGIES IN12/13/2017 37378 $2,589.35
IT-PD STATE LINK SPILLMAN SOFT
261109 1/31/2016 SPILLMAN TECHNOLOGIES IN12/13/2017 37378 $1,099.99
IT-PD TRAFFIC INFO-
261109 1/31/2018 SPILLMAN TECHNOLOGIES IN12/13/2017 37378 $1,037.25
IT-PD RECORDS MGMT SPILLMAN SO
261109 1/31/2018 SPILLMAN TECHNOLOGIES IN12/13/2017 37378 $1,554.26
IT-PD PERSONAL MGMT SPILLMAN S
261109 1/31/2018 SPILLMAN TECHNOLOGIES IN12/13/2017 37378 $4,650.45
Sales Tax
70
Key Bank Page 28 of 59
Check No. Date Vendor Invoice Date Invoice Description AmountGL Total
261192 2/15/2018 AUDIENCEVIEW TICKETING C2/1/2018 3892 $9,855.00
PAEC-TICKETING SOFTWARE SVC—
261272 2/15/2018 LEXISNEXIS, 1/31/2018 3091299391 $434.51
IT/LAW-01/18 WEST LAW SVC
261339 2/15/2018 VPCI, 11/6/2017 41670 $4,200.00
IT-LASERFICHE ANNUAL SUPPORTA
261339 2/15/2018 VPCI, 11/6/2017 41670 $1,040.00
IT-LASERFICHE FULL USER ANNUAL
261339 2/15/2016 VPCI, 11/6/2017 41670 $500.00
IT-LASERFICHE SNAPSHOT ANNUAL
261339 2/15/2018 VPCI, 11/6/2017 41670 $1,500.00
IT-LASERFICHE RETRIEVAL USER A
261339 2/15/2018 VPCI, 11/6/2017 41670 $120.00
IT-LASERFICHE REAL TIME LOOKUP
261339 2/15/2016 VPCI, 11/6/2017 41670 $390.00
IT-LASERFICHE IMPORTAGENTANN
261339 2/15/2018 VPCI, 11/6/2017 41670 $120.00
IT-LASERFICHE QUICK FIELDS ANN
261339 2/15/2018 VPCI, 11/6/2017 41670 $33.00
IT-LASERFICHE SCAN CONNECT ANN
261339 2/15/2018 VPCI, 11/6/2017 41670 $1,590.00
IT-LASERFICHE WEB ACCESS ANNUA
261339 2/15/2018 VPCI, 11/6/2017 41670 $1,590.00
IT-LASERFICHE WEBLINK ANNUAL S
261339 2/15/2018 VPCI, 11/6/2017 41670 $1,108.30
Sales Tax
261219 2/15/2018 CSDC SYSTEMS INC, 12/22/2017 181 $13,350.65
IT-AMANDA 32 CONCURRENT USER L
261219 2/15/2018 CSDC SYSTEMS INC, 12/22/2017 181 $2,786.89
IT-AMANDA DEVELOPMENT CONDITIO
261219 2/15/2018 CSDC SYSTEMS INC, 12/22/2017 181 $2,740.78
IT-AMANDA IVR GATEWAY.-
261219 2/15/2018 CSDC SYSTEMS INC, 12/22/2017 181 $4,385.25
IT-AMANDAAMANDA PERMIT MODULE
261219 2/15/2018 CSDC SYSTEMS INC, 12/22/2017 181 $13,791.70
IT-AMANDA PUBLIC PORTAL II(SM
261219 2/15/2018 CSDC SYSTEMS INC, 12/22/2017 181 $424.36
IT-AMANDA SMARTGUIDE DESIGNER
261219 2/15/2018 CSDC SYSTEMS INC, 12/22/2017 181 $3,182.70
IT-AMANDA ENHANCED INSPECTIONS
260891 1/31/2018 AUDIENCEVIEWTICKETING C11/1/2017 2468 $9,855.00
PAEC-TICKETING SOFTWARE SVC—
261071 1/31/2018 JOURNAL TECHNOLOGIES, 11/15/2017 0000003522 $16,952.00
IT-31 JUSTWARE SUPPORT,JUSTWA
261071 1/31/2018 JOURNAL TECHNOLOGIES, 11/15/2017 0000003522 $976.00
IT-DOCUMENT IMAGING SUPPORT
261219 2/15/2018 CSDC SYSTEMS INC, 12/22/2017 181 $1,060.90
IT-AMANDA ENTERPRISE AUTHENTIC
OFFICE SUPPLIES $4,557.43
261214 2/15/2018 COMPLETE OFFICE, 1/2/2018 1635350-0 $172.50
LAW-OFFICE SUPPLIES
71