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Home My WebLink About_09-22-25 Council WorkshopSPECIAL ACCOMMODATIONS: The City of Arlington strives to provide accessible meetings for people with disabilities. Please contact the ADA coordinator at (360) 403-3441 or 711 (TDD only) prior to the meeting date if special accommodations are required. CALL TO ORDER Mayor Don Vanney PLEDGE OF ALLEGIANCE ROLL CALL Mayor Don Vanney – Wendy APPROVAL OF THE AGENDA Mayor Pro Tem Michele Blythe INTRODUCTION OF SPECIAL GUESTS AND PRESENTATIONS WORKSHOP ITEMS – NO FINAL ACTION WILL BE TAKEN 1. Smokey Point Community Park Phase I Final Acceptance ATTACHMENT A Staff Presentation: Amy Rusko 2. July and August Financial Reports ATTACHMENT B Staff Presentation: Paul Ellis 3. Community Engagement Quarterly Report ATTACHMENT C Staff Presentation: Sarah Lopez 4. Airport Quarterly Report ATTACHMENT D Staff Presentation: Marty Wray 5. Maintenance and Operations Quarterly Report ATTACHMENT E Staff Presentation: Josh Grindy ADMINISTRATOR & STAFF REPORTS MAYOR’S REPORT COMMENTS FROM COUNCILMEMBERS/COUNCILMEMBER REPORTS PUBLIC COMMENT For members of the public who wish to speak to the Council. Please limit your remarks to three minutes. Arlington City Council Workshop Monday, September 22, 2025 at 6:00 pm City Council Chambers – 110 E 3rd Street SPECIAL ACCOMMODATIONS: The City of Arlington strives to provide accessible meetings for people with disabilities. Please contact the ADA coordinator at (360) 403-3441 or 711 (TDD only) prior to the meeting date if special accommodations are required. REVIEW OF CONSENT AGENDA ITEMS FOR NEXT MEETING EXECUTIVE SESSION RECONVENE ADJOURNMENT Mayor Pro Tem Michele Blythe / Mayor Don Vanney City of Arlington Council Agenda Bill WS #1 Attachment COUNCIL MEETING DATE: September 22, 2025 SUBJECT: Smokey Point Park Phase I Project Acceptance ATTACHMENTS: Smokey Point Park Project Letter of Acceptance and Recommendation for Final Acceptance DEPARTMENT OF ORIGIN Community & Economic Development; Amy Rusko, Director EXPENDITURES REQUESTED: None BUDGETED AMOUNT: N/A LEGAL REVIEW: DESCRIPTION: by Reece Construction Company. HISTORY: project. The city entered into a contract with Reece in January of 2024 and the project was deemed fully complete to the satisfaction of the City and Rock Project Management Construction Manager, Steve Sawyer, and in accordance with the terms of the contract in August 2025. A summary of the construction costs is as follows: Base Bid Price: $ 2,103,999.02 Change Orders: $ 120,764.61 Unbilled Portion: $ 0.00 Sales Tax: $ 206,903.67 Final Contract Cost: $ 2,431,667.30 ALTERNATIVES: Remand to staff for further consideration Workshop; discussion only. At the October 6, 2025 Council meeting, the recommended motion will be, “I move to approve final acceptance of the Smokey Point Park Phase I project completed by Reece Construction Company, in the amount of $ 2,431,667.30, and authorize the Mayor to sign the Letter of Acceptance”. City of Arlington Community & Economic Development DATE: October 6, 2025 TO: Mayor Vanney and Arlington City Council FROM: Amy Rusko, Community & Economic Development Director SUBJECT: PROJECT LETTER OF ACCEPTANCE Smokey Point Park Phase I Project No. P02.575 Project Title Staff has certi�ied, through Rock Project Management Services, LLC, the construction performed by Reece Construction Company, as complete and in compliance with the terms of the construction contract as awarded by the City Council. The �inal accounting of the cost of the project is as follows: Contract Award Amount $ 2,103,999.02 Change Orders $ 120,764.61 Unbilled Portion $ 0.00 Sales Tax $ 206,903.67 Final Contract Amount $ 2,431,667.30 Staff recommends of�icial acceptance by the City. If you concur, please sign below: On behalf of the City of Arlington, I accept the construction performed under the contract award by the Arlington City Council for Smokey Point Park Phase I Project . Mayor Don Vanney Date Cc: City Council Finance Department 1601 E Valley Rd, Suite 110 Renton, WA 98057 T: 425.572.5096 www.rockpmservices.com ROCK PROJECT MANAGEMENT SERVICES, L.L.C. September 1, 2025 Amy Rusko City of Arlington - Community and Economic Development Director 18204 59th Ave NE Arlington, WA 98223 Re: Smokey Point Community Park, Phase 1 Project No. CED24.1 Recommendation for Final Acceptance Dear Amy, Rock Project Management Services has confirmed Reece Construction Company has met all contract requirements. Per contract CED24.1 closeout procedures, we are recommending the City of Arlington issue final acceptance for the Smokey Point Community Park, Phase 1 project. The date Arlington City Council deems as Final Acceptance shall start the forty-five (45) day lien period for the release of retainage upon receipt of the following: - Certificate of Release from the Department of Revenue - Certificate of Release from the Employment Security Department - Certificate of Release from the Department of L&I Sincerely, ROCK PROJECT MANAGEMENT SERVICES, L.L.C. Steve Sawyer, Senior Project/Construction Manager C: 206.455.0020 | E: steve.sawyer@rockpmservices.com City of Arlington Council Agenda Bill WS #2 Attachment September 22, 2025 July and August 2025 Financial Reports Narrative General Fund Operating Statement Revenue Charts Other Fund Operating Statements Administration; Paul Ellis, City Administrator EXPENDITURES REQUESTED: 0 BUDGET CATEGORY: N/A BUDGETED AMOUNT: N/A LEGAL REVIEW: DESCRIPTION: ALTERNATIVES: • Council received an e-mail finalizing the City’s 2024 audited financial statement. We are pleased to report that the city received a clean financial and federal compliance report. Attached is the final 2024 Audited financial statement. • The 2025 Washington State Legislature passed Engrossed Substitute Senate Bill (ESSB) 5814, which added new business activities to the definition of retail sales. As a result, businesses will be required to begin collecting sales tax on the following services starting Oct. 1, 2025: • Advertising services. • Live presentations. • Information technology services. • Custom website development services. • Investigation, security, and armored car services. • Temporary staffing services. • Sales of custom software and customization of prewritten software. ESSB 5814 also removes the following exclusions from the definition of digital automated services (DAS): • Services involving primarily human effort. • Live presentations. • Advertising services. • Data processing services.  We will be monitoring these increases to both the 2025 & 2026 budgets. Ryler Liberty started on September 16th, filling our accounts payable position. He has a variety of experience in both governmental and our current accounting software. We are excited to have him join our city team. The auditors will be doing our 2023-2024 accountability audit starting in October. This will the first time they’ve audited two years, so finance team will be busy. 2025 August Financial Report Summary ANNUAL REPORT CERTIFICATION Signatures Sheri Amundson (samundson@arlingtonwa.gov) (Official Name of Government) City of Arlington 0654 MCAG No. Submitted pursuant to RCW 43.09.230 to the Washington State Auditor’s Office For the Fiscal Year Ended 12/31/2024 GOVERNMENT INFORMATION: Official Mailing Address 238 N Olympic Ave Official Website Address Arlington, WA 98223 www.arlingtonwa.gov kgarcia@arlingtonwa.govOfficial E-mail Address (360) 403-3431Official Phone Number AUDIT CONTACT or PREPARER INFORMATION and CERTIFICATION: Sheri Amundson Assistant Finance DirectorAudit Contact or Preparer Name and Title Contact Phone Number 360-403-426 samundson@arlingtonwa.govContact E-mail Address I certify 21st day of May, 2025, that annual report information is complete, accurate and in conformity with the Budgeting, Accounting and Reporting Systems Manual, to the best of my knowledge and belief, having reviewed this information and taken all appropriate steps in order to provide such certification. I acknowledge and understand our responsibility for the design and implementation of controls to ensure accurate financial reporting, comply with applicable laws and safeguard public resources, including controls to prevent and detect fraud. Finally, I acknowledge and understand our responsibility for immediately submitting corrected annual report information if any errors or an omission in such information is subsequently identified. Beginning Cash and Investments 308 Beginning Cash and Investments 388 / 588 Net Adjustments Revenues 310 Taxes 320 Licenses and Permits 330 Intergovernmental Revenues 340 Charges for Goods and Services 350 Fines and Penalties 360 Miscellaneous Revenues Total Revenues: Expenditures 510 General Government 520 Public Safety 530 Utilities 540 Transportation 550 Natural/Economic Environment 560 Social Services 570 Culture and Recreation Total Expenditures: Excess (Deficiency) Revenues over Expenditures: Other Increases in Fund Resources 391-393, 596 Debt Proceeds 397 Transfers-In 385 Special or Extraordinary Items 381, 382, 389, 395, 398 Other Resources Total Other Increases in Fund Resources: Other Decreases in Fund Resources 594-595 Capital Expenditures 591-593, 599 Debt Service 597 Transfers-Out 585 Special or Extraordinary Items 581, 582, 589 Other Uses Total Other Decreases in Fund Resources: Increase (Decrease) in Cash and Investments: Ending Cash and Investments 50821 Nonspendable 50831 Restricted 50841 Committed 50851 Assigned 50891 Unassigned Total Ending Cash and Investments Total for All Funds (Memo Only) 001 General Fund 101 Street Fund 107 Growth Management Fund 69,156,169 17,592,145 482,349 5,681,115 ---- 19,898,982 16,606,021 -- 819,233 819,233 -- 3,685,037 1,392,007 412,674 - 21,805,802 1,500,889 108,251 291,787 181,535 78,220 -- 3,243,739 1,007,241 17,198 95,199 49,634,328 21,403,611 538,123 386,986 8,071,184 5,545,935 -- 10,886,419 10,886,419 -- 9,157,783 11,015 -- 3,975,188 -1,166,113 - 2,275,348 2,096,157 -- 391,338 391,338 -- 264,427 199,992 -- 35,021,687 19,130,856 1,166,113 - 14,612,641 2,272,755 (627,990)386,986 5,461,557 5,461,557 -- 8,500,127 4,900 495,026 - ---- 801,114 -1,460 - 14,762,798 5,466,457 496,486 - 18,593,005 804,559 269,680 - 9,154,926 6,540,492 -- 8,500,127 3,109,271 37,548 1,685,702 ---- 371,381 (120,021)-- 36,619,439 10,334,301 307,228 1,685,702 (7,244,000)(2,595,089)(438,732)(1,298,716) 378,967 --- 21,217,816 5,214,340 43,619 4,382,399 2,771,114 2,669,517 -- 30,989,593 558,516 -- 6,554,684 6,554,684 -- 61,912,174 14,997,057 43,619 4,382,399 City of Arlington Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, 2024 The accompanying notes are an integral part of this statement. Beginning Cash and Investments 308 Beginning Cash and Investments 388 / 588 Net Adjustments Revenues 310 Taxes 320 Licenses and Permits 330 Intergovernmental Revenues 340 Charges for Goods and Services 350 Fines and Penalties 360 Miscellaneous Revenues Total Revenues: Expenditures 510 General Government 520 Public Safety 530 Utilities 540 Transportation 550 Natural/Economic Environment 560 Social Services 570 Culture and Recreation Total Expenditures: Excess (Deficiency) Revenues over Expenditures: Other Increases in Fund Resources 391-393, 596 Debt Proceeds 397 Transfers-In 385 Special or Extraordinary Items 381, 382, 389, 395, 398 Other Resources Total Other Increases in Fund Resources: Other Decreases in Fund Resources 594-595 Capital Expenditures 591-593, 599 Debt Service 597 Transfers-Out 585 Special or Extraordinary Items 581, 582, 589 Other Uses Total Other Decreases in Fund Resources: Increase (Decrease) in Cash and Investments: Ending Cash and Investments 50821 Nonspendable 50831 Restricted 50841 Committed 50851 Assigned 50891 Unassigned Total Ending Cash and Investments 111 Public Art Fund 114 Lodging Tax Fund 116 Cemetery Fund 180 Transportation Sales Tax Fund 113,398 235,139 106,174 3,844,725 ---- -152,798 -1,649,697 ---- ---- --203,235 - ---- 2,288 4,699 1,347 71,495 2,288 157,497 204,582 1,721,192 ---- ---- --352,357 - ---- -179,191 -- ---- 5,134 --- 5,134 179,191 352,357 - (2,846)(21,694)(147,775)1,721,192 ---- 104,307 -62,681 - ---- ---- 104,307 -62,681 - 113,262 --1,401,630 ---- --18,220 - ---- ---- 113,262 -18,220 1,401,630 (11,801)(21,694)(103,314)319,562 ---- -213,444 -4,164,287 101,597 --- --2,862 - ---- 101,597 213,444 2,862 4,164,287 City of Arlington Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, 2024 The accompanying notes are an integral part of this statement. Beginning Cash and Investments 308 Beginning Cash and Investments 388 / 588 Net Adjustments Revenues 310 Taxes 320 Licenses and Permits 330 Intergovernmental Revenues 340 Charges for Goods and Services 350 Fines and Penalties 360 Miscellaneous Revenues Total Revenues: Expenditures 510 General Government 520 Public Safety 530 Utilities 540 Transportation 550 Natural/Economic Environment 560 Social Services 570 Culture and Recreation Total Expenditures: Excess (Deficiency) Revenues over Expenditures: Other Increases in Fund Resources 391-393, 596 Debt Proceeds 397 Transfers-In 385 Special or Extraordinary Items 381, 382, 389, 395, 398 Other Resources Total Other Increases in Fund Resources: Other Decreases in Fund Resources 594-595 Capital Expenditures 591-593, 599 Debt Service 597 Transfers-Out 585 Special or Extraordinary Items 581, 582, 589 Other Uses Total Other Decreases in Fund Resources: Increase (Decrease) in Cash and Investments: Ending Cash and Investments 50821 Nonspendable 50831 Restricted 50841 Committed 50851 Assigned 50891 Unassigned Total Ending Cash and Investments 303 REET 1 Fund 304 Reet 2 Fund 305 Capital Facil/Bldg Fund 306 Bond Construction Fund 2,718,845 3,089,290 7,025,364 605,332 ---- 745,233 745,233 -- ---- ---- ---- ---- 41,506 47,959 105,891 10,067 786,739 793,192 105,891 10,067 ---- ---- ---- ---- ---- ---- ---- ---- 786,739 793,192 105,891 10,067 ---- ---- ---- ---- ---- --987,238 12,939 218,038 222,600 -- 712,500 712,500 1,425,000 - ---- ---- 930,538 935,100 2,412,238 12,939 (143,799)(141,908)(2,306,347)(2,872) ---- 2,575,048 2,947,383 -602,459 ---- --4,719,016 - ---- 2,575,048 2,947,383 4,719,016 602,459 City of Arlington Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, 2024 The accompanying notes are an integral part of this statement. Beginning Cash and Investments 308 Beginning Cash and Investments 388 / 588 Net Adjustments Revenues 310 Taxes 320 Licenses and Permits 330 Intergovernmental Revenues 340 Charges for Goods and Services 350 Fines and Penalties 360 Miscellaneous Revenues Total Revenues: Expenditures 510 General Government 520 Public Safety 530 Utilities 540 Transportation 550 Natural/Economic Environment 560 Social Services 570 Culture and Recreation Total Expenditures: Excess (Deficiency) Revenues over Expenditures: Other Increases in Fund Resources 391-393, 596 Debt Proceeds 397 Transfers-In 385 Special or Extraordinary Items 381, 382, 389, 395, 398 Other Resources Total Other Increases in Fund Resources: Other Decreases in Fund Resources 594-595 Capital Expenditures 591-593, 599 Debt Service 597 Transfers-Out 585 Special or Extraordinary Items 581, 582, 589 Other Uses Total Other Decreases in Fund Resources: Increase (Decrease) in Cash and Investments: Ending Cash and Investments 50821 Nonspendable 50831 Restricted 50841 Committed 50851 Assigned 50891 Unassigned Total Ending Cash and Investments 310 Transportation Improv Fund 311 Park Improvement Fund 316 Cemetery Cap Impr Fund 320 Equipment Replacement 2,748 297,865 130,708 2,371,546 ---- ---- ---- 920,229 7,250 -118,450 -680 -52,577 ---- 11,605 6,073 2,203 882,805 931,834 14,003 2,203 1,053,832 ---- ---- ---- 54,984 --- ---- ---- -602 -- 54,984 602 -- 876,850 13,401 2,203 1,053,832 ---- 3,284,000 3,553,288 -789,883 ---- ---169,237 3,284,000 3,553,288 -959,120 3,194,726 3,584,937 4,866 1,546,543 ---129,316 ---- ---- ---- 3,194,726 3,584,937 4,866 1,675,859 966,124 (18,248)(2,663)337,093 ---- ---- ---- 968,873 279,618 128,044 2,708,640 ---- 968,873 279,618 128,044 2,708,640 City of Arlington Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, 2024 The accompanying notes are an integral part of this statement. Beginning Cash and Investments 308 Beginning Cash and Investments 388 / 588 Net Adjustments Revenues 310 Taxes 320 Licenses and Permits 330 Intergovernmental Revenues 340 Charges for Goods and Services 350 Fines and Penalties 360 Miscellaneous Revenues Total Revenues: Expenditures 510 General Government 520 Public Safety 530 Utilities 540 Transportation 550 Natural/Economic Environment 560 Social Services 570 Culture and Recreation Total Expenditures: Excess (Deficiency) Revenues over Expenditures: Other Increases in Fund Resources 391-393, 596 Debt Proceeds 397 Transfers-In 385 Special or Extraordinary Items 381, 382, 389, 395, 398 Other Resources Total Other Increases in Fund Resources: Other Decreases in Fund Resources 594-595 Capital Expenditures 591-593, 599 Debt Service 597 Transfers-Out 585 Special or Extraordinary Items 581, 582, 589 Other Uses Total Other Decreases in Fund Resources: Increase (Decrease) in Cash and Investments: Ending Cash and Investments 50821 Nonspendable 50831 Restricted 50841 Committed 50851 Assigned 50891 Unassigned Total Ending Cash and Investments 402 Airport Fund 403 Water Utilities Fund 404 Sewer Utilities Fund 412 Storm Water Mgmt Fund 5,712,527 9,434,005 7,855,602 1,214,063 ---- ---- ---- 713,685 --120,742 3,449,569 4,810,246 7,429,120 1,232,326 18,715 33,269 43,326 8,005 591,743 161,437 146,911 22,068 4,773,712 5,004,952 7,619,357 1,383,141 ---- ---- -3,584,755 4,256,212 953,444 2,754,091 --- ---- ---- ---- 2,754,091 3,584,755 4,256,212 953,444 2,019,621 1,420,197 3,363,145 429,697 ---- -77,418 77,418 38,710 ---- 622,728 7,689 -- 622,728 85,107 77,418 38,710 1,875,777 3,301,829 1,326,334 166,783 26,000 -2,018,480 - 76,875 131,446 439,737 73,891 ---- 487,596 3,806 -- 2,466,248 3,437,081 3,784,551 240,674 176,101 (1,931,777)(343,988)227,733 ---- --1,022,699 - ---- 5,888,629 7,502,224 6,488,917 1,441,794 ---- 5,888,629 7,502,224 7,511,616 1,441,794 City of Arlington Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, 2024 The accompanying notes are an integral part of this statement. Beginning Cash and Investments 308 Beginning Cash and Investments 388 / 588 Net Adjustments Revenues 310 Taxes 320 Licenses and Permits 330 Intergovernmental Revenues 340 Charges for Goods and Services 350 Fines and Penalties 360 Miscellaneous Revenues Total Revenues: Expenditures 510 General Government 520 Public Safety 530 Utilities 540 Transportation 550 Natural/Economic Environment 560 Social Services 570 Culture and Recreation Total Expenditures: Excess (Deficiency) Revenues over Expenditures: Other Increases in Fund Resources 391-393, 596 Debt Proceeds 397 Transfers-In 385 Special or Extraordinary Items 381, 382, 389, 395, 398 Other Resources Total Other Increases in Fund Resources: Other Decreases in Fund Resources 594-595 Capital Expenditures 591-593, 599 Debt Service 597 Transfers-Out 585 Special or Extraordinary Items 581, 582, 589 Other Uses Total Other Decreases in Fund Resources: Increase (Decrease) in Cash and Investments: Ending Cash and Investments 50821 Nonspendable 50831 Restricted 50841 Committed 50851 Assigned 50891 Unassigned Total Ending Cash and Investments 504 P W Facilities M&O Fund 702 Cemetery Endowment 231,662 411,567 -- -- -- -- 2,727,122 - -- 6,962 7,042 2,734,084 7,042 2,525,249 - -- -- -- -- -- 58,699 - 2,583,948 - 150,136 7,042 -- -12,496 -- -- -12,496 1,902 - -- 77,437 - -- -- 79,339 - 70,797 19,538 -378,967 -52,138 -- 302,460 - -- 302,460 431,105 City of Arlington Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, 2024 The accompanying notes are an integral part of this statement. 308 Beginning Cash and Investments 388 & 588 Net Adjustments 310-390 Additions 510-590 Deductions Net Increase (Decrease) in Cash and Investments: 508 Ending Cash and Investments Total for All Funds (Memo Only) Private-Purpose Trust Custodial 43,855 43,847 8 --- 94,368 2,972 91,396 91,179 1,078 90,101 3,189 1,894 1,295 47,043 45,741 1,302 City of Arlington Fiduciary Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, 2024 The accompanying notes are an integral part of this statement. NOTES TO FINANCIAL STATEMENTS CITY OF ARLINGTON Period Ending December 31,2024 Note 1 -Summary of Significant Accounting Policies The City of Arlington was incorporated in 1903 and operates under the laws of the State of Washington applicable to a non-charter code city with a mayor-council form of government.The city is a general-purpose government and provides police services,planning and engineering, street construction and maintenance,parks and recreation services,health and social services and general administrative services.In addition,the city owns and operates a cemetery,a water &sewer system,a storm water management system and an airport. The City of Arlington reports financial activity in accordance with the Cash Basis Budgeting, Accounting and Reporting System (BARS)Manual prescribed by the State Auditor’s Office under the authority of Washington State law,Chapter 43.09 RCW.This manual prescribes financial reporting framework that differs from generally accepted accounting principles (GAAP)in the following manner: Financial transactions are recognized on a cash basis of accounting as described below. Component units are required to be disclosed but are not included in the financial statements-(see Note 3 –Component Unit(s),Joint Ventures,and related Parties). Government-wide statements,as defined in GAAP,are not presented. All funds are presented,rather than a focus on major funds. The ScheduleofLiabilities is required to be presented with the financial statements as supplementary information. Supplementary information required by GAAP is not presented. Ending balances for proprietary and fiduciary funds are presented using classifications that are different from the ending net position classifications in GAAP. A.Fund Accounting Financial transactions of the government are reported in individual funds.Each fund uses a separate set of self-balancing accounts that comprises its cash and investments,revenues and expenditures.The government’s resources are allocated to and accounted for in individual funds depending on their intended purpose.Each fund is reported as a separate column in the financial statements,except for fiduciary funds,which are presented by fund types.The total column is presented as “memo only”because any interfund activities are not eliminated.The following fund types are used: GOVERNMENTAL FUND TYPES: General Fund This fund is the primary operating fund of the government.It accounts for all financial resources except those required or elected to be accounted for in another fund. 001 -This fund is the general operating fund of the city.It accounts for all financial resources and transactions except those required to be accounted for in another fund.The general fund is primarily funded by both retail sales and property taxes.The general fund also provides the administrative support for all city governmental functions. The city has four managerial funds rolled up into the general fund;(004)a mandatory reserve fund which holds between 10%-16%of budgeted tax,(005)a program development fund used for special projects,(006)a permitting fund used for all building permit and planning fee revenue, (008)and an opioid settlement fund to account for receipt and uses of settlement funds. Special Revenue Funds These funds account for specific revenue sources that are restricted or committed to expenditures for specified purposes of the government. 101-Street Department Fund.Revenue is received from the State shared gas taxes and is restricted to street maintenance and operations. 107-Growth Fund.Mitigation revenue received and used for capital road and park projects. 111-Public Art Fund.Revenue received from the general fund construction sales tax and 10%to be used for art projects. 114-Lodging Tax Fund.Sales tax collected from local hotel/motel revenue and is restricted for tourism related expenditure grants. 116-Cemetery Fund.Revenue from burial services,lot sales and burial vaults/liners. Expenses only related to the operation of the cemetery. 180-Transportation Sales Tax Fund.Voter approved sales tax can only be used for road projects. Capital Projects Funds These funds account for financial resources which are restricted,committed,or assigned for the acquisition or construction of capital facilities or other capital assets. 303-REET I Fund.RCW 82.46.010 one-fourth percent real estate excise tax,these funds are restricted for capital projects. 304-REET II Fund.RCW 82.46.010 allows a second one-fourth percent real estate excise tax and restricted to financing capital projects. 305-Capital Facilities Building Fund.Funded by construction sales tax transferred from the general fund for building maintenance or repairs. 306-Bond Construction Fund.Bond proceeds for general government facilities. 310-Transportation Improvement fund.This fund receives federal and state grant revenue along with trip mitigation revenue collected in the permit process and can only be used for transportation road projects. 311-Park Improvement Fund.This fund budgets for park projects paid for by federal,state, and local grants.Other revenue comes from park mitigation revenue collected during the permit process and used for city park facilities. 316-Cemetery Capital Improvement Funds.Cemetery revenue to be used for future cemetery development. 320-Equipment Replacement Fund –Money is contributed from each department for their future equipment purchases and IT replacement schedules.The city receives ballfield revenue for future repairs or upgrades to city fields. Permanent Funds These funds account for financial resources that are legally restricted to the extent that only earnings,and not principal,may be used for purposes that support programs for the benefit of the government or its citizenry. 702-Cemetery Endowment Fund.The Cemetery collects a perpetual fee each plot sold. This is a permanent fund restricted on using any earnings except interest. PROPRIETARY FUND TYPES: Enterprise Funds These funds account for operations that provide goods or services to the general public and are supported primarily through user charges. Airport Funds o 402-Airport Operating Fund.The Airport fund accounts for the airport’s operation, maintenance,and capital expenditures.Revenues come from building and land leases. o 410-Airport Reserve Fund.Revenue received from the airport operating fund to be used for airport projects and city grant match as needed. o 413-Airport CIP (FAA)Fund.Capital improvements for the airport are funded primarily by Federal Aviation Association (FAA)and Department of Transportation (WSDOT)grants. o Thesethreefundsarerolledupandcombinedunder402-Fund. Water Utilities Fund o 403-Water Operating Fund.Revenue received from water user fees and used for all water operating expenses.Excess fund balance is transferred to water improvement for capital projects. o 405-Water Improvement Fund.This fund accounts for all water capital projects. o Thesetwofundsarerolledupandreportedunderthe403-Fund. Sewer Utilities Fund o 404-Wastewater Utility Fund.Revenue received from wastewater user fees and used for all wastewater operating expenses.Excess fund balance is transferred to wastewater improvement fund for capital projects. o 406-Wastewater Improvement Fund.This fund accounts for all wastewater capital projects. o 411-Wastewater Bond Fund.Reserve requirements per debt covenants. o Thesethreefundsarerolledupandreportedunderthe404-Fund. Stormwater Fund o 409-Stormwater CIP Fund.This fund is used for stormwater capital projects. o 412-Stormwater Management Fund.Revenue received from stormwater user fees and used for all stormwater operating expenses.Excess fund balance is transferred to stormwater CIP fund for capital projects. o These two funds are rolled up and reported under 412-Fund. Internal Service Funds These funds account for operations that provide goods or services to other departments or funds of the government on a cost reimbursement basis. 504-PW Facilities PW M&O Fund.The M&O Internal Services fund is used to account for goods and services provided to other funds.Departments of the City pay for these services on a cost reimbursement basis.The general fund also transfers money into this fund to pay for other operating costs. FIDUCIARY FUND TYPES: Fiduciary Funds These funds account for assets held by a government in a trustee capacity or as a custodian for individuals,private organizations,other governmental units,and/or other funds.These include (a)investment trust funds,(b)pension (and other employee benefit)trust funds,(c)private- purpose trust funds,(d)custodial funds and (e)external investment pool funds. Currently the city uses (c)Private purpose &(d)custodial funds: Private-Purpose Trust Funds 622-Cemetery Preneed Fund.This fund is used to account for assets held by the city in a trustee capacity for all cemetery transactions purchased for future customer needs. Custodial Funds These funds are used to account assets that the government holds on behalf of others in a custodial capacity. 633-City Fiduciary Custodial Fund.This fund is used for all money collected on behalf of another government entity,all sales tax and court revenue collected,then it’s remitted back to the state. B.Basis of Accounting and Measurement Focus Financial Statements are prepared using the cash basis of accounting and measurement focus. Revenues are recognized when cash is received,and expenditures are recognized when paid.In accordance with state law the City of Arlington also recognizes expenditures paid during the twenty days after the close of the fiscal year for claims incurred during the previous period. C.Cash and Investments *See Note 4 -DepositsandInvestments. D.Capital Assets Capital assets are assets with an initial individual cost of more than $7,500 and an estimated useful life more than 1 year.Capital assets and inventory and recorded as capital expenditures when purchased. E.Compensated Absences Vacation leave may be accumulated up to 300 hours.(American Federation of State,Counties and Municipal Employees (AFSCME)Union,the Arlington Police Officer’s Association (APOA)and Regular Non-represented employees). AFSCME employees accrue sick leave at the rate of 8 hours per completed calendar month of continuous employment.No employee shall carry over a balance greater than one thousand (1,000)hours into the next calendar year.Any sick leave accrued over one thousand (1,000)hours as of December 31st each year shall be cashed out at the rate of one third (1/3)of such leave and such amount shall be deposited into the employee’s HRA VEBA account. Arlington Police Officer’s Association (APOA)employees accrue sick leave at the rate of 12 hours per month of service.No employee shall carry over a balance greater than one thousand (1,000) hours into the next calendar year.Any sick leave accrued over one thousand (1,000)hours as of December 31st each year shall be cashed out at the rate of one third (1/3)of such leave and such amount shall be deposited into the employee’s HRA VEBA account. Police employees assigned hours in excess of their regular workweek shall be paid at one and one-half times their regular rate of pay. Employees may elect to accrue compensatory time off in lieu of overtime pay. Any compensatory time not used up by December 15 will be paid out in the late December paycheck. Regular non-represented employees accrue sick leave at the rate of 8 hours per month and can accrue up to one thousand two hundred (1,200)hours per year. In no event shall Regular,AFSCME or APOA Employee’s combined sick leave and vacation benefits payable upon termination/retirement exceed 240 hours. Payments are recognized when expenditures are paid. F.Liabilities *See Note 6 -Liabilities. G.Leases &Subscription Based Information Technology Arrangements (SBITA). The city records leases as a liability.Currently the city does not have a minimum threshold for reporting lease liabilities. H.Restricted and Committed Portion of Ending Cash and Investments In 2024,Ending Cash and Investments are reported as restricted or committed when it is subject to restrictions on use imposed by external parties or due to internal commitments established by Ordinance or Resolution.When expenditures that meet restrictions occur,the City of Arlington intends to use the most restricted resources first.Restrictions and commitments of Ending Cash and Investments consist of $23,988,929. Fund Restricted Committed Purpose - Source of Restrictions 001 59,013$Affordable Housing; RCW 82.14.540 5,537$Police - Drug Seizure 2,669,517$Reserve Policy; Resolution 2019-012 4,758,668$CED Permitting; Revenues RCW 82.02.020 391,121$Opioid Settlement - Washington State settlement 001 5,214,340$2,669,517$ 101 43,619 Street Department; RCW 47.24.040 Motor Vehicle Fuel Taxes 107 4,382,399 Road Projects; RCW 82.02.050 Mitigation Fees 111 101,597 Public Art Fund; Ordiance NO.2019-003 from Construction Sales Tax - Council 114 213,444 Tourism Promotion; Lodging Sales Tax - RCW 67.28.180 180 4,164,287 Road Projects; Voter approved RCW 82.14.510 303 2,575,048 Capital Projects; RCW 82.46.010 Sales Tax 304 2,947,383 Financing Capital Projects - RCW 82.46.035 306 602,459 Bond Revenues - Police Impound Building/PW M&O 404 1,022,699 Debt Bonds - Reserve Requirements per bonding company 702 52,138 Cemetery Endowment Care - RCW 2.80.060 Interest only Totals 21,217,815$2,771,115$23,988,929$ Note 2 -Budget Compliance The City of Arlington adopts biennial appropriated budgets for all funds.These budgets are appropriated at the fund level. The budget constitutes the legal authority for expenditures at that level.Biennial appropriations for these funds lapse at the fiscal year end.Biennial appropriated budgets are adopted on the same basis of accounting as used for financial reporting.Non- expenditure type account numbers are used in some funds. Budgeted amounts are authorized to be transferred between departments within any fund or object classes within a department;however,any revisions that alter the total expenditures of a fund,or that affect the number of authorized employee positions,salary ranges,hours,or other conditions of employment must be approved by the City of Arlington’s legislative body.The City Council also approves all expenditures for payroll and claims. The appropriated and actual expenditures for the legally adopted budgets for 2024 were as follows,which includes the final budget amendment adopted by Ordinance 2024-030 Budget Actual Funds Final Appropiated Amounts 2024-Expenses Variance 001-General Fund 29,849,974$26,602,688$3,247,286$ 004-General Mandatory Reserve Fund -$-$-$ 005-Program Development Fund 26,000$-$26,000$ 006-CED Permitting 1,586,235$1,193,549$392,686$ 007-American Rescue Plan Supplies 3,338,340$2,980,960$357,380$ 008-Opioid Settlement -$-$-$ Total 001-General Fund 34,800,549$30,777,197$4,023,352$ 101-Street Maintenance Fund 1,476,091$1,473,340$2,751$ 107-Growth Fund 4,388,501$1,685,701$2,702,800$ 111-Public Art Fund 260,000$118,396$141,604$ 114-Lodging Tax Fund 211,479$179,192$32,287$ 116-Cemetery Fund 492,156$370,576$121,580$ 180-Transportation Sales Tax Fund 3,185,000$1,401,630$1,783,370$ 303- REET I Fund 977,399$930,538$46,861$ 304-REET II Fund 982,261$935,100$47,161$ 305-Capital Facilities/Building Fund 2,515,744$2,412,239$103,505$ 306-Bond Construction Fund 50,000$12,939$37,061$ 310-Transportation Improvement Fund 20,332,500$3,249,710$17,082,790$ 311-Park Improvement Fund 4,797,458$3,585,538$1,211,920$ 316-Cemetery Capital Improvement Fund 20,000$4,866$15,134$ 320-Equipment Replacement Fund 1,816,529$1,675,858$140,671$-$ 402-Airport Fund 5,367,630$4,662,654$704,976$ 410-Airport Reserve Fund 2,215,500$-$2,215,500$ 413-Airport CIP Fund 6,951,500$857,684$6,093,816$ Total 402 - Airport Fund 14,534,630$5,520,338$9,014,292$-$ 403-Water Utilities Fund 4,709,314$4,684,829$24,485$ 405-Water Improvement Fund 4,510,000$3,337,010$1,172,990$ Total 403-Water Utility Fund 9,219,314$8,021,839$1,197,475$-$ 404-Sewer Utilities Fund 7,371,923$7,349,646$22,277$ 406-Sewer Improvement Fund 3,160,000$1,416,117$1,743,883$ 411-Sewer Bond Fund 10,531,923$8,765,763$1,766,160$ Total 404-Sewer Utility Fund -$-$ 409-Stormwater CIP Fund 2,192,500$166,329$2,026,171$ 412-Stormwater Management Fund 1,298,207$1,297,791$416$ Total 412-Stormwater Fund 3,490,707$1,464,120$2,026,587$-$ 504-Maintenance & Oerations Fund 3,036,836$2,663,286$373,550$ 622-Cemetery Pre-Need Trust Fund 4,000$1,078$2,922$ 633-City Fiduciary Fund 147,450$90,101$57,349$ 702-Cemetery Endowment Fund -$-$-$ Totals 117,270,527$75,339,345$41,931,182$ 2024 - Budget vs Actuals - All Funds Budget Variance: 001-General Fund: $470,000 Transfer out to Capital Facilities not needed as projects delayed. $915,000 CED expenses less than projected in biennial budget,professional services- reimbursable and building consultants not needed,plus unfilled positions. $204,610 –IT Dept unfilled Positions. 28,600 –Debt Interest savings with LTGO bond refinancing. 107-Growth Fund: $584,350 –Transfer to Park Improvement not needed as project carried over to 2025. $2,553.500 –Transfer to Transportation Improvement Fund not needed as projects delayed until 2025,and Island Crossing project cancelled with no federal funding. 180-TBD Fund: $542,684 -Broadway Division;WSDOT and staffing delays,moved to 2025. $396,392 -Road Projects;Overlap on previous projects causing delays,moved to 2025. $400,000 -74th St Trail Pavement projects;Delayed with WSDOT and federal funding/regulations,continued to 2025 completion date. $303,544 Traffic Calming Program;Delayed due to staffing and plans not fully developed,moved to 2025. 310-Transportation Improvement Fund: $4.7M -Island Crossing Roundabout;project was contingent on federal grant funding, which was not awarded. $2.3M -188th Roundabout Project;ROW purchased in 2024,but construction got delayed to 2025 due to WSDOT. $1.7M -211th Improvements;project delayed for ROW acquisition and design phase, moved to 2025 completion date. $4.6M -169th Street Segment;Federal project delayed with WSDOT,delayed until 2025 or possibly 2026. $2.7M -180th/Smokey PT Blvd Roundabout;Federal Grant Project,WSDOT delayed, and project will need additional ROW funding,postponed until later date. $2M -173rd St Phase II;Project not funded and no future start date. 311-Park Improvement Fund: $240,000 -Pickleball Court;Project still in design and needing more funding,delayed until 2025. $240,000 -Jensen Park Restrooms;Delayed until 2025,waiting on design and county grant. $1.2M -Smokey Point Park Phase II project;Started late 2024 and will be finished early 2025. 405-Water Improvement Fund: $645,753 –Annual Water Main Replacement Project;Overlap on previous projects causing delays,moved to 2025. $740,000 –Haller South Wellfield project delayed to 2025. 406-Sewer Improvement Fund: $704,278 –Lift Station Improvements;Delayed to 2025 due to staffing. $1.6M –Sewer Main Replacement Rehab;Delayed due to engineering staffing and project expense,looking for additional funding. 409-Storm Water CIP Fund: $1.6M –Prairie Creek Culvert Bridge Project;Federal FEMA Grant and BSNF funding, delayed until 2025. $225,000 –Island Crossing Compensatory Storage Project;Project has been put on hold pending further evaluation. $100,000 –211th Place Rehab Project;project delayed for ROW acquisition and design phase,moved to 2025 completion date. 410-Airport Reserve Fund: $2.2M Transfer to Airport CIP fund not needed as project was delayed until 2025. 413-Airport CIP Fund: $5.4M –Taxiway Alpha Project;Received FAA funding late 2024 –delayed to 2025 for asphalt and painting work for better weather. $735,000 –Airport Master Plan;Started developmental stage in 2024,this will be an ongoing project estimating 18-months to complete. Note 3 –Component Units,Joint Ventures,and Related Parties Snohomish County 911: The City of Arlington and other Police and Fire entities jointly operate SNOHOMISH COUNTY 911. SNOHOMISH COUNTY 911,a cash basis,special purpose district,was created under the Interlocal Cooperation Act,as codified in RCW 39.34.This established the statutory authority necessary for Snohomish County,the cities,towns,fire districts,police districts and other service districts to enter into a contract and agreement to jointly establish,maintain and operate a support communications center.Control of SNOHOMISH COUNTY 911 is with a 16-member Board of Directors which is specified in the Interlocal Agreement.SNOHOMISH COUNTY 911 takes 911 calls and performs emergency dispatch services for local governmental agencies including police, fire and medical aid. In the event of the dissolution of SNOHOMISH COUNTY 911,any money in the possession of SNOHOMISH COUNTY 911 or the Board of Directors after payment of all costs,expenses and charges validly incurred under this Agreement shall be returned to the parties of this Agreement and shall be apportioned between Principals based on the ratio that the average of each Principals’contributions to the operating budget over the preceding five (5)years bears to the total of all then remaining Principals’User Fees paid during such five-year period.Before deducting the payment of all costs,expenses and charges validly incurred,the City of Arlington’s share was $388,024 on December 31,2024. Snohomish County 911’s 2024 operating budget was $31,651,474,operating revenues received were $32,233,041 and total operating expenditures were $30,742,863.Complete financial statements for SNOHOMISH COUNTY 911 can be obtained from SNOHOMISH COUNTY 911’s administrative office at 1121 SE Everett Mall Way,Suite 200,Everett,WA 98208. AHA –Alliance for Housing Affordability In September 2013, the City of Arlington joined the cities of Edmonds,Everett, Granite Falls, Lake Stevens, Lynnwood, Marysville, Mill Greek, Mountlake Terrace, Mukilteo, and Snohomish, the Town of Woodway, and Snohomish County to establish the Alliance for Housing Affordability (AHA). The agreement was amended in May 2014 to add the City of Arlington,in June 2014 to add the City of Stanwood, and in October 2024 to add the City of Monroe and the Town of Darrington. The purpose of AHA is to formulate affordable housing goals and policies cooperatively and to foster efforts to provide affordable housing by providing expertise and information to member jurisdictions. Operating funding is provided by the member cities. AHA is governed by a Joint Board composed of an elected official from each member. The Joint Board is responsible for review and approval of all budgetary, financial, policy, and contractual matters. The Board is assisted by an administrative staff housed at the Housing Authority for Snohomish County (HASCO). Fiscal agent duties were transferred to HASCO during fiscal year 2018.The values included in the table below were audited and updated by the new fiscal agent and may be different than what was reported in prior years. Each member city is responsible for contributing operating revenues as determined from the AHA annual budget. Contributions from the member cities are based on each member's population. A grant from the Gates Foundation provided $50,000 to assist with the first few years of organizational start-up.The Housing Authority of Snohomish’s equity share to date is: Fiscal Year 7/1/XX – 6/30/XX AHA’s Total Fiscal Year Budget City of Arlington’s Share of Budget City of Arlington Share as % of Total AHA Budget 2018 $102,586 $2,001 1.95% 2019 $107,391 $2,124 1.98% 2020 $112,408 $2,242 1.99% 2021 $117,673 $2,252 1.91% 2022 $118,200 $2,233 1.89% 2023 $135,522 $2,284 1.69% 2024 $157,674 $2,775 1.76% 2025 $165,370 $3,337 2.02% Members withdrawing from the agreement relinquish all rights to any reserve funds, equipment, or material purchased. Upon dissolution, the agreement provides for the distribution of net assets among the members based on the percentage of the total annual contributions during the Agreement period paid by each member. Budget monitoring information can be obtained from Chris Collier,Program Manager, Alliance for Housing Affordability,12711 4th Ave W, Everett,WA 98204. Note 4 -Deposits and Investments Investments are reported at face value.Deposits and investments by type on December 31,2024,are as follows: Type of Investments City's own Investment Deposits & Investments held as custodian Balance Bank Deposits 777,630 47,043 824,673 LGIP 4,770,656 4,770,656 Banner Reserve 1,158,085 1,158,085 U.S. Government Securities 1,892,354 1,892,354 Municipal Securities 53,313,448 53,313,448 Total Investments 61,912,172 47,043 61,959,215 All investments are insured,registered,or held by the City of Arlington or its agent in the government’s name.As of 12/31/24,bank deposits include petty cash fund and departments cash drawers for daily cash transactions. It is the City of Arlington’s policy to invest all temporary cash surpluses. The interest on these investments is recorded when received and prorated to the various funds. Investments in the State Local Government Investment Pool (LGIP) The City of Arlington is a voluntary participant in the Local Government Investment Pool,an external investment pool operated by the Washington State Treasurer. The pool is not rated and not registered with the SEC. Rather,oversight is provided by the State Finance Committee in accordance with Chapter 43.250 RCW. Investments in the LGIP are reported at amortized cost, which is the same as the value of the pool per share. The LGIP does not impose any restrictions on participant withdrawals. The Office of the State Treasurer prepares a stand-alone financial report for the pool. A copy of the report is available from the Office of the State Treasurer,PO Box 40200,Olympia,Washington 98504-0200,online at www.tre.wa.gov. All investments are insured,registered,or held by the City of Arlington or its agent in the government’s name. Note 5 –Leases (Lessees) City of Arlington’s schedule in 2024: Office Equipment Leases: Nine copiers from Canon Financial Services under 60-month lease agreements,the leases have different payment amounts depending upon departmental needs. One Copier/Plotting Machine from Macquarie Equipment Capital Inc.,under a 60-month lease to own. Two Water Filtration -from Quench One Postage Machine –Pitney Bowes. Leased Vehicles –Enterprise Fleet Management. Leases for departments range from 36–60 months. 2025 2026 2027 2028 2029-3033 Copiers 21,583 14,716 9,898 7,087 2,141 Office Equipment 5,307 5,307 3,987 3,987 - 26,890 20,023 13,885 11,074 2,141 Leased Vehicles 134,092 200,898 104,689 148,576 13,724 Leases SBITA's ----- 134,092 200,898 104,689 148,576 13,724 Totals 160,982 220,921 118,574 159,650 15,865 The city has no SBITA’s to report in 2024. Note 6 –Long Term Liabilities: The accompanying Schedule of Liabilities provides more details of the outstanding debt and liabilities of the City of Arlington and summarizes the Cities debt transactions for year ended December 31,2024. 2024 - Annual Report G.O Debt Principal G.O. Debt Interest Other Debt Principal Other Debt Interest 2025 1,101,209 525,038 1,828,961 184,640 2026 1,176,665 451,129 1,854,040 154,683 2027 1,232,463 403,631 1,486,310 123,988 2028 1,058,615 353,779 1,460,254 94,503 2029 970,818 310,711 958,198 64,500 2030-2034 5,115,779 961,913 1,490,353 43,692 2035-2039 2,605,865 214,048 Totals 13,261,413 3,220,249 9,078,116 666,006 Debt Refunding: In 2024 the City issued a total of $4,885,000 of LTGO debt to retire $5,825,000 of existing LTGO series bond to refi the police station bond debt.This refunding reduced the total debt service payments over the next 10-years by $269,906. Interfund Loans: Borrowing Fund Lending Fund Loan Balance 01/01/2024 New Loans Repayments Principal Balance 12/31/2024 (001) General Fund (402) Airport 1,442,636$-$63,449$1,379,187$ 2024 Interfund Loans Compensated Absences: Beginning Balance 01/01/2024 Additions Reductions Ending Balance 12/31/2024 2024 Compensated Absences 992,117$350,747$-$1,342,864$ 2024 Compensated Absences During the year ending December 31, 2024 the following change occurred in Compensated absences: *Additionsandreductionsarereportedasanetchange Debt Agreement Terms The following financial instruments contain debt agreement terms with finance related consequences: Note 7 –Other Post Employment Benefit Plans (OPEB): The city has a commitment to pay for post-employment benefits (OPEB)for employees that belong to the Law Enforcement Officers and Fire Fighters Pension (LEOFF)Plan 1 (commonly referred to LEOFF 1).These benefits,per the Revised Code of Washington Chapter 41.26.150 include the payment of medical costs and nursing care.The plan pays for 100%of eligible retirees’healthcare costs on a pay-as-you-go basis.The city’s OPEB plan is a defined benefit plan,and the City of Arlington is the plan administrator. Four LEOFF 1 retirees received benefits through December 2024.The city paid $34,817.36 for those benefits in 2024.Payments are broken down as;$21,544.40 in medical reimbursements and $13,272.96 to LEOFF Health &Welfare Trust for medical premiums. Note 8 –Pension Plans State Sponsored Pension Plans Substantially all city full time and qualifying part time employees participate in the Public Employees Retirement System (PERS)Plan 1,2 or Plan 3 or the Law Enforcement Officers retirement plans,administered by the Department of Retirement Systems,under cost sharing multiple employer public employee defined benefit and defined contribution retirement plans. The State Legislature establishes and amends laws pertaining to the creation and administration of all public retirement systems.Contributions to the system by both employees and employer are based upon gross wages covered by plan benefits. The Department of Retirement Systems,a department within the primary government of the State of Washington,issues a publicly available annual comprehensive,annual financial report (ACFR) that includes financial statements and required supplementary information for each plan.The DRS ACFR may be obtained in writing to: Department of Retirement Systems: Communications Unit PO Box 48380 Olympia,WA 98504-8380 The DRS ACFR may be downloaded from the DRS website at www.drs.wa.gov The City also participates in the Volunteer Fire Fighters’and Reserve Officers’Relief and Pension Fund (VFFRPF)administered by the State Board for Volunteer Fire Fighters and Reserve Officers. Public Works Trust Fund Loans Any payments not received within thirty days of the due date shall be declared delinquent.Delinquent payments shall be assessed a daily penalty at 12%per annum calculated on a 360-day year delinquent amount. Detailed information about the plan is included in the State of Washington ACFR available from the Office of Financial Management website at www.ofm.wa.gov. On June 30,2024 (the measurement date of the plans),the City of Arlington proportionate share of the collective net pension liabilities,as reported on the Schedule 09,was as follows: 2024 Plan Allocations %Liability (Asset) PERS 1 0.042381%753,042 PERS 2/3 0.054894%(1,809,621)$ LEOFF 1 0.012241%(348,120)$ LEOFF 2 0.089968%(1,684,871)$ VFFRPF 0.020000%2,020$ Employer Constributions 253,705 540,308$ N/A 220,425$ LEOFF Plan 1 Local Government Pension Plans The city also participates in LEOFF Plan 1.The LEOFF Plan 1 is fully funded,and no further employer contributions have been required since June 2000.If the plan becomes underfunded, funding of the remaining liability will require new legislation.Starting on July 1,2000,employers and employees contribute zero percent. LEOFF Plan 2 The city also participates in the LEOFF Plan 2.The Legislature,by means of a special funding arrangement,appropriates money from the state general fund to supplement the current service liability and fund the prior service costs of Plan 2 in accordance with the recommendations of the Pension Funding Council and the LEOFF Plan 2 Retirement Board.This special funding situation is not mandated by the state constitution and could be changed by statute. Deferred Compensation Beginning January 1,2024,as per the agreement between the City of Arlington and The Arlington Police Officers Association (APOA)the City shall match up to two percent (2%)of the gross base wage (consisting of base salary and education incentives only)of each participating bargaining unit member into the Washington State Deferred Compensation Program.As of December 31, 2024,the city paid a total of $46,156.98 in deferred compensation for 25 participating members Beginning January 1,2024,Non-representative employees received 2%of gross wages contribution in the Washington State Deferred Compensation Program.As of December 31,2024, the city paid a total of $63,962.27 in deferred compensation for 25 participating members. Starting on January 1,2024,AFSCME contracted employees will receive 1%percent of gross wages contribution in the Washington State Deferred Compensation Program.As of December 31,2024,the city paid a total of $29,258.36 in deferred compensation for 40 participating members. Note 9 -Property Tax The Snohomish County Treasurer acts as an agent to collect property taxes levied in the county for all taxing authorities.Collections are distributed after the 10th of each month. January 1 February 14 April 30 May 31 October 31 Second installment is due Property Tax Calendar Tax is levied and becomes an enforceable lien against the properties. Tax Bills are mailed. First of Two equal installment payments are due. Assessed value of property establish for next year's levy at 100 percent market value Property tax revenues are recognized when cash is received by the city.Delinquent taxes are considered fully collectible because a lien affixes to the property when taxes are levied. The City of Arlington’s regular levy for the year 2024 was $.99 per $1,000 on an assessed valuation of $4,944,744,596 for a total regular levy of $4,881,584.00. Washington State Constitution and Washington State Law,RCW 84.55.010,limit the rate. Note 10 -Tax Abatements The City of Arlington offers Tax Incentives as authorized by RCW 84.25.The city passed ordinance number 2016.008,to encourage new manufacturing and industrial uses on undeveloped or underutilized lands zoned for industrial and manufacturing within the city limits through tax incentives, thereby increasing the employment opportunities for family living wage jobs. (a)The governments entered into this agreement –City of Arlington,Snohomish County. (b)The certification of tax exemption is specific for property taxes and valid for ten successive years beginning January 1st of the year immediately following the calendar year of issuance of the certificate. (c)Exemption is from 2023-2033. (d)2024 Exemption is $11,678.88 (e)Commitments of tax abatement recipient –1)new construction of industrial/manufacturing facilities shall be located on land zoned for industrial and manufacturing uses 2)the new construction shall meet all construction and development regulations of the city 3)the new construction shall be completed within three years from the date of approval of the application and 4)the tax abatement recipient must at a minimum have 25 new family living wage jobs as a result of the new construction. (f)Recapture provisions –If the property no longer meets qualifying criteria,the tax exemption will be cancelled and the tax shall be imposed if the exemption had not been made available plus a penalty equal to twenty percent of the value,plus interest from the dates on which the tax could have been paid without penalty. Note 11 –Risk Management –WCIA City of Arlington is a member of the Washington Cities Insurance Authority (WCIA).Utilizing Chapter 48.62 RCW (self-insurance regulation)and Chapter 39.34 RCW (Interlocal Cooperation Act),nine cities originally formed WCIA on January 1,1981.WCIA was created for the purpose of providing a pooling mechanism for jointly purchasing insurance,jointly self-insuring,and /or jointly contracting for risk management services.As of December 31,2024,WCIA had a total of 168 members. New members initially contract for a three-year term,and thereafter automatically renew on an annual basis.A one-year withdrawal notice is required before membership can be terminated. Termination does not relieve a former member from its unresolved loss history incurred during membership. Liability coverage is written on an occurrence basis,without deductibles.Coverage includes general,automobile,police,errors or omissions,stop gap,employment practices,prior wrongful acts,and employee benefits liability.Limits are $4 million per occurrence in the self-insured layer, and $16 million in limits above the self-insured layer is provided by reinsurance.Total limits are $20 million per occurrence subject to aggregates and sublimates.The Board of Directors determines the limits and terms of coverage annually. All Members are provided a separate cyber risk policy and premises pollution liability coverage group purchased by WCIA.The cyber risk policy provides coverage and separate limits for security &privacy,event management,and cyber extortion,with limits up to $1 million and subject to member deductibles,sublimates,and a $5 million pool aggregate.Premises pollution liability provides Members with a $2 million incident limit and $10 million pool aggregate subject to a $100,000 per incident Member deductible. Insurance for property,automobile physical damage,fidelity,inland marine,and equipment breakdown coverage are purchased on a group basis.Various deductibles apply by type of coverage.Property coverage is self-funded from the members’deductible to $1,000,000,for all perils other than flood and earthquake,and insured above that to $400 million per occurrence subject to aggregates and sublimates.Automobile physical damage coverage is self-funded from the members’deductible to $250,000 and insured above that to $100 million per occurrence subject to aggregates and sublimates. In-house services include risk management consultation,loss control field services,and claims and litigation administration.WCIA contracts for certain claims investigations,consultants for personnel and land use issues,insurance brokerage,actuarial,and lobbyist services. WCIA is fully funded by its members,who make annual assessments on a prospectively rated basis,as determined by an outside,independent actuary.The assessment covers loss,loss adjustment,reinsurance and other administrative expenses.As outlined in the interlocal,WCIA retains the right to additionally assess the membership for any funding shortfall. An investment committee,using investment brokers,produces additional revenue by investment of WCIA’s assets in financial instruments which comply with all State guidelines. A Board of Directors governs WCIA,which is comprised of one designated representative from each member.The Board elects an Executive Committee and appoints a Treasurer to provide general policy direction for the organization.The WCIA Executive Director reports to the Executive Committee and is responsible for conducting the day-to-day operations of WCIA. Note 12 –Health &Welfare AWC The City of Arlington is a member of the Association of Washington Cities Employee Benefit Trust Health Care Program (AWC Trust HCP).Chapter 48.62 RCW provides that two or more local government entities may,by Interlocal agreement under Chapter 39.34 RCW,form together or join a pool or organization for the joint purchasing of insurance,and/or joint self-insurance,to the same extent that they may individually purchase insurance or self-insure. An agreement to form a pooling arrangement was made pursuant to the provisions of Chapter 39.34 RCW,the Interlocal Cooperation Act.The AWC Trust HCP was formed on January 1,2014, when participating cities,towns,and non-city entities of the AWC Employee Benefit Trust in the State of Washington joined together by signing an Interlocal Governmental Agreement to jointly self-insure certain health benefit plans and programs for participating employees,their covered dependents and other beneficiaries through a designated account within the Trust. As of December 31,2024,268 cities/towns/non-city entities participate and have enrollment in the AWC Trust HCP. The AWC Trust HCP allows members to establish a program of joint insurance and provides health and welfare services to all participating members. In April 2020,the Board of Trustees adopted a large employer policy,requiring newly enrolling groups with 600 or more employees to submit medical claims experience data to receive a quote for medical coverage.Outside of this,the AWC Trust HCP pools claims without regard to individual member experience.The pool is actuarially rated each year with the assumption of projected claims run out for all current members. The AWC Trust HCP includes medical,dental and vision insurance through the following carriers: Kaiser Foundation Health Plan of Washington,Kaiser Foundation Health Plan of Washington Options,Inc.,Regence BlueShield,Asuris Northwest Health,Delta Dental of Washington, Willamette Dental Group,and Vision Service Plan.Eligible members are cities and towns within the state of Washington.Non-City Entities (public agency,public corporation,intergovernmental agency,or political subdivision within the state of Washington)are eligible to apply for coverage into the AWC Trust HCP,submitting application to the Board of Trustees for review as required in the Trust Agreement. Participating employers pay monthly premiums to the AWC Trust HCP.The AWC Trust HCP is responsible for payment of all covered claims.In 2024,the AWC Trust HCP purchased medical stop loss insurance for Regence/Asuris and Kaiser plans at an Individual Stop Loss (ISL)of $2 million through United States Fire Insurance Company.The aggregate policy is for 200%of expected medical claims. Participating employers contract to remain in the AWC Trust HCP for a minimum of three years. Participating employers with over 250 employees must provide written notice of termination of all coverage a minimum of 12 months in advance of the termination date,and participating employers with under 250 employees must provide written notice of termination of all coverage a minimum of 6 months in advance of termination date.When all coverage is being terminated,termination will only occur on December 31.Participating employers terminating a group or line of coverage must notify the AWC Trust HCP a minimum of 60 days prior to termination.A participating employer’s termination will not obligate that member to past debts,or further contributions to the AWC Trust HCP.Similarly,the terminating member forfeits all rights and interest to the AWC Trust HCP Account. The operations of the Health Care Program are managed by the Board of Trustees or its delegates.The Board of Trustees is comprised of four regionally elected officials from Trust member cities or towns,the Employee Benefit Advisory Committee Chair and Vice Chair,and two appointed individuals from the AWC Board of Directors,who are from Trust member cities or towns.The Trustees or its appointed delegates review and analyze Health Care Program related matters and make operational decisions regarding premium contributions,reserves,plan options and benefits in compliance with Chapter 48.62 RCW.The Board of Trustees has decision authority consistent with the Trust Agreement,Health Care Program policies,Chapter 48.62 RCW and Chapter 200-110-WAC. The accounting records of the AWC Trust HCP are maintained in accordance with methods prescribed by the State Auditor’s office under the authority of Chapter 43.09 RCW.The AWC Trust HCP also follows applicable accounting standards established by the Governmental Accounting Standards Board (“GASB”).In 2018,the retiree medical plan subsidy was eliminated,and is noted as such in the report for the fiscal year ending December 31,2018.Year-end financial reporting is done on an accrual basis and submitted to the Office of the State Auditor as required by Chapter 200-110 WAC.The audit report for the AWC Trust HCP is available from the Washington State Auditor’s office. Note 13 –Accounting Changes and Error Corrections During fiscal year 2024 the City of Arlington implemented GASB 101 –Compensated Absences as required by accounting standards and the BARS manual.The effect of that accounting standard is shown on schedule 9. Note 14 –Other Disclosures Construction Commitments: The city has active construction projects as of December 31,2024.At year-end the City’s commitments are as follows: Project Contractor Spent as of 2024 2024 Remaining Commitment Notes 2023 Utility & Pavement Preservation Reece Construction 2,660,940$134,186$Retainage only - waiting release from DOR. 204th / 74th Intersection Reece Construction 1,065,436$156,499$Completion date 03/2025, plus retainage. Skycorp WTP Demolition 36,880$6,150$Retainage only - waiting release from DOR. Copper Mechanical MBR Air Piping Modifications -$103,835$ Contracted and started work 2024, no payment until 2025. 211th Pl Corridor Improvements Reece Construction 334,346$3,099,999$Project bid late 2024 - completed in 2025. Public Works/Transportation/Airport Projects Under Construction at 2024 End of Year. Fund Closures: In June 2021 the city received American Rescue Federal grant.As of 12/31/2024 the city has disbursed all allocations and the fund is closed. City of Arlington Schedule 01 For the year ended December 31, 2024 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 001 General Fund 3083100 Restricted Cash and Investments - Beginning $4,823,735 0654 001 General Fund 3083100 Restricted Cash and Investments - Beginning $2,980,960 0654 001 General Fund 3083100 Restricted Cash and Investments - Beginning $63,496 0654 001 General Fund 3084100 Committed Cash and Investments - Beginning $2,542,891 0654 001 General Fund 3085100 Assigned Cash and Investments - Beginning $381,240 0654 001 General Fund 3085100 Assigned Cash and Investments - Beginning $16,215 0654 001 General Fund 3089100 Unassigned Cash and Investments - Beginning $6,783,608 0654 001 General Fund 3111000 Property Tax $4,833,451 0654 001 General Fund 3131100 Local Retail Sales and Use Tax $7,012,429 0654 001 General Fund 3132700 Affordable and Supportive Housing Sales and Use Tax $41,045 0654 001 General Fund 3136100 Brokered Natural Gas Sales and Use Tax $15,163 0654 001 General Fund 3137100 Criminal Justice Sales and Use Tax $522,822 0654 001 General Fund 3164000 Business and Occupation Taxes on Utilities $232,680 0654 001 General Fund 3164100 Business and Occupation Taxes on Utilities $367,214 0654 001 General Fund 3164200 Business and Occupation Taxes on Utilities $62,504 0654 001 General Fund 3164300 Business and Occupation Taxes on Utilities $498,984 0654 001 General Fund 3164600 Business and Occupation Taxes on Utilities $298,818 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 001 General Fund 3164700 Business and Occupation Taxes on Utilities $224,656 0654 001 General Fund 3164800 Business and Occupation Taxes on Utilities $1,553,301 0654 001 General Fund 3164900 Business and Occupation Taxes on Utilities $593,925 0654 001 General Fund 3168100 Gambling Tax - Punch Boards and Pull Tabs $181,286 0654 001 General Fund 3168300 Gambling Tax - Amusement Games $479 0654 001 General Fund 3172000 Leasehold Excise Tax $167,264 0654 001 General Fund 3216000 Professional and Occupations $625 0654 001 General Fund 3219100 Franchise Fees and Royalties $176,312 0654 001 General Fund 3219101 Franchise Fees and Royalties $7,916 0654 001 General Fund 3219900 Other Business Licenses and Permits $144,995 0654 001 General Fund 3221000 Buildings, Structures and Equipment $424,780 0654 001 General Fund 3223000 Animal Licenses $1,650 0654 001 General Fund 3224000 Street and Curb Permits $49,529 0654 001 General Fund 3224001 Street and Curb Permits $1,271 0654 001 General Fund 3229000 Other Non-Business Licenses and Permits $12,155 0654 001 General Fund 3311660 Federal Direct Award from Department of Justice $11,781 0654 001 General Fund 3329340 Ground Emergency Medical Transportation (GEMT) Payment Program $873 0654 001 General Fund 3332060 Federal Indirect Award from Department of Transportation $26,800 0654 001 General Fund 3339718 Federal Indirect Award from Department of Homeland Security $75,000 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 001 General Fund 3340110 State Award from Criminal Justice Training Commission $41,666 0654 001 General Fund 3340310 State Award from Department of Ecology $6,022 0654 001 General Fund 3340420 State Award from Department of Commerce $62,500 0654 001 General Fund 3340690 State Award from Other State Agencies $375,000 0654 001 General Fund 3340690 State Award from Other State Agencies $66,071 0654 001 General Fund 3350091 PUD Privilege Tax $179,329 0654 001 General Fund 3360621 Criminal Justice - Violent Crimes/Population $8,309 0654 001 General Fund 3360626 Criminal Justice - Special Programs $29,193 0654 001 General Fund 3360642 Marijuana Excise Tax Distribution $106,284 0654 001 General Fund 3360651 DUI and Other Criminal Justice Assistance $2,116 0654 001 General Fund 3360694 Liquor/Beer Excise Tax $151,054 0654 001 General Fund 3360695 Liquor Control Board Profits $164,114 0654 001 General Fund 3372100 Local Awards, Entitlements, Tribal Government Distributions, and Other Payments $10,824 0654 001 General Fund 3372100 Local Awards, Entitlements, Tribal Government Distributions, and Other Payments $5,592 0654 001 General Fund 3377300 Local Awards, Entitlements, Tribal Government Distributions, and Other Payments $69,479 0654 001 General Fund 3414300 Budgeting and Accounting Services $6,540 0654 001 General Fund 3418100 Data/Word Processing, Printing, Duplicating and IT Services $77 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 001 General Fund 3418100 Data/Word Processing, Printing, Duplicating and IT Services $179 0654 001 General Fund 3418200 Engineering Services $148,188 0654 001 General Fund 3421000 Law Enforcement Services $9,065 0654 001 General Fund 3421000 Law Enforcement Services $111,233 0654 001 General Fund 3421000 Law Enforcement Services $727,499 0654 001 General Fund 3421000 Law Enforcement Services $348 0654 001 General Fund 3423700 Detention and Correction Services $360 0654 001 General Fund 3426000 Ambulance Services $3,357 0654 001 General Fund 3458300 Plan Checking Services $365,649 0654 001 General Fund 3458902 Other Planning and Development Services $127,712 0654 001 General Fund 3476002 Program Fees $682 0654 001 General Fund 3531000 Traffic Infraction Penalties $78,145 0654 001 General Fund 3541000 Civil Parking Infraction Penalties $75 0654 001 General Fund 3611100 Investment Earnings $289,556 0654 001 General Fund 3614000 Other Interest $30,755 0654 001 General Fund 3622200 Rents and Leases $277,985 0654 001 General Fund 3671105 Contributions and Donations from Nongovernmental Sources $11,000 0654 001 General Fund 3671121 Contributions and Donations from Nongovernmental Sources $5,000 0654 001 General Fund 3672100 Contributions and Donations from Nongovernmental Sources $202 0654 001 General Fund 3672100 Contributions and Donations from Nongovernmental Sources $7,351 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 001 General Fund 3692000 Unclaimed Cash and Proceeds from Sales of Unclaimed Property $1,379 0654 001 General Fund 3693000 Confiscated and Forfeited Property $1,391 0654 001 General Fund 3694000 Judgments and Settlements $38,778 0654 001 General Fund 3694000 Judgments and Settlements $7,966 0654 001 General Fund 3694000 Judgments and Settlements $24,007 0654 001 General Fund 3694000 Judgments and Settlements $14,504 0654 001 General Fund 3694000 Judgments and Settlements $17,166 0654 001 General Fund 3694000 Judgments and Settlements $69,796 0654 001 General Fund 3694000 Judgments and Settlements $144,316 0654 001 General Fund 3694000 Judgments and Settlements $11,091 0654 001 General Fund 3699100 Miscellaneous Other Operating $7,867 0654 001 General Fund 3699100 Miscellaneous Other Operating $11,353 0654 001 General Fund 3699121 Miscellaneous Other Operating $4,471 0654 001 General Fund 3699123 Miscellaneous Other Operating $31,307 0654 101 Street Fund 3083100 Restricted Cash and Investments - Beginning $482,349 0654 101 Street Fund 3360071 Multimodal Transportation - Cities $27,871 0654 101 Street Fund 3360087 Motor Vehicle Fuel Tax - City Streets $360,416 0654 101 Street Fund 3360087 Motor Vehicle Fuel Tax - City Streets $24,387 0654 101 Street Fund 3441000 Roads/Streets Maintenance/Repair/Con struction Services $108,251 0654 101 Street Fund 3611101 Investment Earnings $7,137 0654 101 Street Fund 3691000 Sale of Surplus $68 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 101 Street Fund 3699121 Miscellaneous Other Operating $9,993 0654 107 Growth Management Fund 3083100 Restricted Cash and Investments - Beginning $5,681,115 0654 107 Growth Management Fund 3458500 Growth Management Act (GMA) Impact Fees $182,610 0654 107 Growth Management Fund 3458500 Growth Management Act (GMA) Impact Fees $11,213 0654 107 Growth Management Fund 3458500 Growth Management Act (GMA) Impact Fees $97,964 0654 107 Growth Management Fund 3611101 Investment Earnings $95,199 0654 111 Public Art Fund 3084100 Committed Cash and Investments - Beginning $113,398 0654 111 Public Art Fund 3611101 Investment Earnings $2,288 0654 114 Lodging Tax Fund 3083100 Restricted Cash and Investments - Beginning $235,139 0654 114 Lodging Tax Fund 3133100 Hotel/Motel Sales and Use Tax $152,798 0654 114 Lodging Tax Fund 3611101 Investment Earnings $4,699 0654 116 Cemetery Fund 3085100 Assigned Cash and Investments - Beginning $106,174 0654 116 Cemetery Fund 3436000 Cemetery Sales and Services $44,090 0654 116 Cemetery Fund 3436000 Cemetery Sales and Services $10,757 0654 116 Cemetery Fund 3436000 Cemetery Sales and Services $46,095 0654 116 Cemetery Fund 3436000 Cemetery Sales and Services $6,024 0654 116 Cemetery Fund 3436000 Cemetery Sales and Services $1,739 0654 116 Cemetery Fund 3436000 Cemetery Sales and Services $15,393 0654 116 Cemetery Fund 3436000 Cemetery Sales and Services $10,070 0654 116 Cemetery Fund 3436000 Cemetery Sales and Services $4,224 0654 116 Cemetery Fund 3436000 Cemetery Sales and Services $385 0654 116 Cemetery Fund 3436000 Cemetery Sales and Services $7,040 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 116 Cemetery Fund 3436000 Cemetery Sales and Services $4,790 0654 116 Cemetery Fund 3436000 Cemetery Sales and Services $47,293 0654 116 Cemetery Fund 3436000 Cemetery Sales and Services $5,335 0654 116 Cemetery Fund 3611000 Investment Earnings $1,347 0654 180 Transportation Sales Tax Fund 3083100 Restricted Cash and Investments - Beginning $3,844,725 0654 180 Transportation Sales Tax Fund 3132100 Public Transportation Systems Sales and Use Tax $1,649,697 0654 180 Transportation Sales Tax Fund 3611101 Investment Earnings $71,495 0654 303 REET 1 Fund 3083100 Restricted Cash and Investments - Beginning $2,718,845 0654 303 REET 1 Fund 3183400 REET 1 - First Quarter Percent $648,405 0654 303 REET 1 Fund 3183400 REET 1 - First Quarter Percent $96,828 0654 303 REET 1 Fund 3611103 Investment Earnings $41,506 0654 304 Reet 2 Fund 3083100 Restricted Cash and Investments - Beginning $3,089,290 0654 304 Reet 2 Fund 3183500 REET 2 - Second Quarter Percent $619,405 0654 304 Reet 2 Fund 3183500 REET 2 - Second Quarter Percent $125,828 0654 304 Reet 2 Fund 3611103 Investment Earnings $47,959 0654 305 Capital Facil/Bldg Fund 3085100 Assigned Cash and Investments - Beginning $7,025,364 0654 305 Capital Facil/Bldg Fund 3611103 Investment Earnings $105,891 0654 306 Bond Construction Fund 3083100 Restricted Cash and Investments - Beginning $605,332 0654 306 Bond Construction Fund 3611103 Investment Earnings $10,067 0654 310 Transportation Improv Fund 3083100 Restricted Cash and Investments - Beginning $2,748 0654 310 Transportation Improv Fund 3332020 Federal Indirect Award from Department of Transportation $127,782 0654 310 Transportation Improv Fund 3332020 Federal Indirect Award from Department of Transportation $49,448 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 310 Transportation Improv Fund 3340380 State Award from Transportation Improvement Board (TIB) $742,999 0654 310 Transportation Improv Fund 3611103 Investment Earnings $11,605 0654 311 Park Improvement Fund 3085100 Assigned Cash and Investments - Beginning $297,865 0654 311 Park Improvement Fund 3377600 Local Awards, Entitlements, Tribal Government Distributions, and Other Payments $7,250 0654 311 Park Improvement Fund 3471000 Cooperative Extension Services $680 0654 311 Park Improvement Fund 3611103 Investment Earnings $3,512 0654 311 Park Improvement Fund 3627500 Rents and Leases $2,491 0654 311 Park Improvement Fund 3671109 Contributions and Donations from Nongovernmental Sources $70 0654 316 Cemetery Cap Impr Fund 3085100 Assigned Cash and Investments - Beginning $130,708 0654 316 Cemetery Cap Impr Fund 3611103 Investment Earnings $2,203 0654 320 Equipment Replacement 3085100 Assigned Cash and Investments - Beginning $2,371,546 0654 320 Equipment Replacement 3340310 State Award from Department of Ecology $118,450 0654 320 Equipment Replacement 3414300 Budgeting and Accounting Services $17,225 0654 320 Equipment Replacement 3476000 Program Fees $35,352 0654 320 Equipment Replacement 3611103 Investment Earnings $38,940 0654 320 Equipment Replacement 3622000 Rents and Leases $415,200 0654 320 Equipment Replacement 3622000 Rents and Leases $424,140 0654 320 Equipment Replacement 3699134 Miscellaneous Other Operating $4,525 0654 402 Airport Fund 3085100 Assigned Cash and Investments - Beginning $234,558 0654 402 Airport Fund 3085100 Assigned Cash and Investments - Beginning $4,286,771 0654 402 Airport Fund 3085100 Assigned Cash and Investments - Beginning $1,191,198 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 402 Airport Fund 3312010 Federal Direct Award from Department of Transportation $105,510 0654 402 Airport Fund 3312010 Federal Direct Award from Department of Transportation $61,205 0654 402 Airport Fund 3312010 Federal Direct Award from Department of Transportation $32,243 0654 402 Airport Fund 3312010 Federal Direct Award from Department of Transportation $263,558 0654 402 Airport Fund 3340360 State Award from Department of Transportation $250,000 0654 402 Airport Fund 3340360 State Award from Department of Transportation $1,169 0654 402 Airport Fund 3417000 Sales of Merchandise $1,610 0654 402 Airport Fund 3417000 Sales of Merchandise $827 0654 402 Airport Fund 3417000 Sales of Merchandise $1,886 0654 402 Airport Fund 3445000 Sales of Fuel $10,607 0654 402 Airport Fund 3446002 Airports and Ports Services $132,644 0654 402 Airport Fund 3446002 Airports and Ports Services $428,456 0654 402 Airport Fund 3446004 Airports and Ports Services $57,452 0654 402 Airport Fund 3446004 Airports and Ports Services $2,236,668 0654 402 Airport Fund 3446005 Airports and Ports Services $260,102 0654 402 Airport Fund 3446006 Airports and Ports Services $152,203 0654 402 Airport Fund 3446007 Airports and Ports Services $7,401 0654 402 Airport Fund 3446010 Airports and Ports Services $35,052 0654 402 Airport Fund 3446010 Airports and Ports Services $15,808 0654 402 Airport Fund 3446025 Airports and Ports Services $23,712 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 402 Airport Fund 3446034 Airports and Ports Services $10,830 0654 402 Airport Fund 3446035 Airports and Ports Services $45,237 0654 402 Airport Fund 3446036 Airports and Ports Services $29,074 0654 402 Airport Fund 3593000 Non-Court Fines and Penalties $455 0654 402 Airport Fund 3599000 Non-Court Fines and Penalties $18,260 0654 402 Airport Fund 3611104 Investment Earnings $22,620 0654 402 Airport Fund 3611104 Investment Earnings $72,472 0654 402 Airport Fund 3611104 Investment Earnings $18,988 0654 402 Airport Fund 3624000 Rents and Leases $1,566 0654 402 Airport Fund 3624010 Rents and Leases $18,999 0654 402 Airport Fund 3624012 Rents and Leases $14,569 0654 402 Airport Fund 3624013 Rents and Leases $1,090 0654 402 Airport Fund 3624013 Rents and Leases $186 0654 402 Airport Fund 3625020 Rents and Leases $2,075 0654 402 Airport Fund 3625021 Rents and Leases $25,991 0654 402 Airport Fund 3625022 Rents and Leases $307,475 0654 402 Airport Fund 3625023 Rents and Leases $88,411 0654 402 Airport Fund 3625024 Rents and Leases $10,845 0654 402 Airport Fund 3671900 Contributions and Donations from Nongovernmental Sources $645 0654 402 Airport Fund 3699100 Miscellaneous Other Operating $937 0654 402 Airport Fund 3699100 Miscellaneous Other Operating $4,874 0654 403 Water Utilities Fund 3085100 Assigned Cash and Investments - Beginning $1,596,858 0654 403 Water Utilities Fund 3085100 Assigned Cash and Investments - Beginning $7,837,147 0654 403 Water Utilities Fund 3434000 Water Sales and Services $4,575,163 0654 403 Water Utilities Fund 3434000 Water Sales and Services $18,430 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 403 Water Utilities Fund 3434004 Water Sales and Services $216,653 0654 403 Water Utilities Fund 3590004 Non-Court Fines and Penalties $27,181 0654 403 Water Utilities Fund 3590004 Non-Court Fines and Penalties $6,088 0654 403 Water Utilities Fund 3611104 Investment Earnings $34,266 0654 403 Water Utilities Fund 3611104 Investment Earnings $112,609 0654 403 Water Utilities Fund 3624004 Rents and Leases $8,080 0654 403 Water Utilities Fund 3691000 Sale of Surplus $4,591 0654 403 Water Utilities Fund 3694000 Judgments and Settlements $250 0654 403 Water Utilities Fund 3699100 Miscellaneous Other Operating $1,641 0654 404 Sewer Utilities Fund 3083100 Restricted Cash and Investments - Beginning $1,022,699 0654 404 Sewer Utilities Fund 3085100 Assigned Cash and Investments - Beginning $1,243,094 0654 404 Sewer Utilities Fund 3085100 Assigned Cash and Investments - Beginning $5,589,809 0654 404 Sewer Utilities Fund 3435000 Sewer/Reclaimed Water Sales and Services $7,240,570 0654 404 Sewer Utilities Fund 3435000 Sewer/Reclaimed Water Sales and Services $14,310 0654 404 Sewer Utilities Fund 3435004 Sewer/Reclaimed Water Sales and Services $174,240 0654 404 Sewer Utilities Fund 3590005 Non-Court Fines and Penalties $43,326 0654 404 Sewer Utilities Fund 3611104 Investment Earnings $42,178 0654 404 Sewer Utilities Fund 3611104 Investment Earnings $91,495 0654 404 Sewer Utilities Fund 3691000 Sale of Surplus $146 0654 404 Sewer Utilities Fund 3699121 Miscellaneous Other Operating $13,092 0654 412 Storm Water Mgmt Fund 3085100 Assigned Cash and Investments - Beginning $893,516 0654 412 Storm Water Mgmt Fund 3085100 Assigned Cash and Investments - Beginning $320,547 0654 412 Storm Water Mgmt Fund 3331000 Federal Indirect Award from Department of Agriculture $93,593 0654 412 Storm Water Mgmt Fund 3340180 State Award from Military Department $15,599 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 412 Storm Water Mgmt Fund 3340310 State Award from Department of Ecology $11,550 0654 412 Storm Water Mgmt Fund 3431001 Storm Drainage Sales and Services $1,232,326 0654 412 Storm Water Mgmt Fund 3599004 Non-Court Fines and Penalties $8,005 0654 412 Storm Water Mgmt Fund 3611104 Investment Earnings $14,955 0654 412 Storm Water Mgmt Fund 3611104 Investment Earnings $7,111 0654 412 Storm Water Mgmt Fund 3699121 Miscellaneous Other Operating $2 0654 504 P W Facilities M&O Fund 3085100 Assigned Cash and Investments - Beginning $231,662 0654 504 P W Facilities M&O Fund 3473002 Activity Fees $3,349 0654 504 P W Facilities M&O Fund 3481801 Internal Service Funds Sales and Services $818,053 0654 504 P W Facilities M&O Fund 3481801 Internal Service Funds Sales and Services $800,000 0654 504 P W Facilities M&O Fund 3481816 Internal Service Funds Sales and Services $6,926 0654 504 P W Facilities M&O Fund 3481831 Internal Service Funds Sales and Services $85,151 0654 504 P W Facilities M&O Fund 3481834 Internal Service Funds Sales and Services $1,477 0654 504 P W Facilities M&O Fund 3481835 Internal Service Funds Sales and Services $1,477 0654 504 P W Facilities M&O Fund 3481843 Internal Service Funds Sales and Services $389,492 0654 504 P W Facilities M&O Fund 3481846 Internal Service Funds Sales and Services $621,197 0654 504 P W Facilities M&O Fund 3611105 Investment Earnings $4,885 0654 504 P W Facilities M&O Fund 3624000 Rents and Leases $100 0654 504 P W Facilities M&O Fund 3671105 Contributions and Donations from Nongovernmental Sources $300 0654 504 P W Facilities M&O Fund 3699118 Miscellaneous Other Operating $1,677 0654 622 Cemetery Preneed Fund 3083100 Restricted Cash and Investments - Beginning $43,847 0654 633 Fiduary Fund 3082100 Nonspendable Cash and Investments - Beginning $8 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 702 Cemetery Endowment 3082100 Nonspendable Cash and Investments - Beginning $366,471 0654 702 Cemetery Endowment 3083100 Restricted Cash and Investments - Beginning $45,096 0654 702 Cemetery Endowment 3611107 Investment Earnings $7,042 0654 001 General Fund 5083100 Restricted Cash and Investments - Ending $5,214,340 0654 001 General Fund 5084100 Committed Cash and Investments - Ending $2,669,517 0654 001 General Fund 5085100 Assigned Cash and Investments - Ending $558,516 0654 001 General Fund 5089100 Unassigned Cash and Investments - Ending $6,554,684 0654 001 General Fund 5113040 Official Publication Services $11,531 0654 001 General Fund 5116010 Legislative Activities $182,380 0654 001 General Fund 5116020 Legislative Activities $14,205 0654 001 General Fund 5116020 Legislative Activities $8,341 0654 001 General Fund 5116040 Legislative Activities $874 0654 001 General Fund 5116040 Legislative Activities $8,209 0654 001 General Fund 5116040 Legislative Activities $31,470 0654 001 General Fund 5116040 Legislative Activities $4,775 0654 001 General Fund 5116040 Legislative Activities $2,779 0654 001 General Fund 5117040 Lobbying Activities $30,000 0654 001 General Fund 5131010 Executive Office $927,583 0654 001 General Fund 5131010 Executive Office $18,829 0654 001 General Fund 5131020 Executive Office $70,169 0654 001 General Fund 5131020 Executive Office $100,940 0654 001 General Fund 5131020 Executive Office $124,124 0654 001 General Fund 5131030 Executive Office $9,546 0654 001 General Fund 5131030 Executive Office $223 0654 001 General Fund 5131040 Executive Office $24,842 0654 001 General Fund 5131040 Executive Office $215,139 0654 001 General Fund 5131040 Executive Office $10,152 0654 001 General Fund 5131040 Executive Office $12,003 0654 001 General Fund 5131040 Executive Office $19,674 0654 001 General Fund 5131040 Executive Office $2,274 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 001 General Fund 5131040 Executive Office $41,850 0654 001 General Fund 5131040 Executive Office $18,959 0654 001 General Fund 5131040 Executive Office $2,200 0654 001 General Fund 5131040 Executive Office $40,448 0654 001 General Fund 5131040 Executive Office $36,831 0654 001 General Fund 5131040 Executive Office $86 0654 001 General Fund 5131040 Executive Office $279 0654 001 General Fund 5131040 Executive Office $5,249 0654 001 General Fund 5131140 Executive Office $17,519 0654 001 General Fund 5131140 Executive Office $5,279 0654 001 General Fund 5131140 Executive Office $25,000 0654 001 General Fund 5131140 Executive Office $7,524 0654 001 General Fund 5131140 Executive Office $29,434 0654 001 General Fund 5131140 Executive Office $18,270 0654 001 General Fund 5131140 Executive Office $5,000 0654 001 General Fund 5131140 Executive Office $500 0654 001 General Fund 5131140 Executive Office $2,538 0654 001 General Fund 5131140 Executive Office $200 0654 001 General Fund 5131140 Executive Office $2,948 0654 001 General Fund 5131140 Executive Office $1,701 0654 001 General Fund 5131140 Executive Office $40,000 0654 001 General Fund 5131140 Executive Office $33,800 0654 001 General Fund 5131140 Executive Office $500 0654 001 General Fund 5142310 Financial Services $932,750 0654 001 General Fund 5142310 Financial Services $399 0654 001 General Fund 5142320 Financial Services $73,462 0654 001 General Fund 5142320 Financial Services $100,391 0654 001 General Fund 5142320 Financial Services $134,855 0654 001 General Fund 5142330 Financial Services $10,878 0654 001 General Fund 5142330 Financial Services $860 0654 001 General Fund 5142340 Financial Services $11,897 0654 001 General Fund 5142340 Financial Services $5,649 0654 001 General Fund 5142340 Financial Services $84,535 0654 001 General Fund 5142340 Financial Services $3,623 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 001 General Fund 5142340 Financial Services $37,708 0654 001 General Fund 5142340 Financial Services $7,121 0654 001 General Fund 5142340 Financial Services $5,069 0654 001 General Fund 5142340 Financial Services $42,095 0654 001 General Fund 5142340 Financial Services $40,623 0654 001 General Fund 5142340 Financial Services $1,463 0654 001 General Fund 5144040 Election Services $4,823 0654 001 General Fund 5149040 Voters Registration Services $29,554 0654 001 General Fund 5154140 External Legal Services - Advice $77,766 0654 001 General Fund 5179020 Other Employee Benefit Programs $21,544 0654 001 General Fund 5179020 Other Employee Benefit Programs $13,273 0654 001 General Fund 5179020 Other Employee Benefit Programs $60 0654 001 General Fund 5179030 Other Employee Benefit Programs $1,800 0654 001 General Fund 5179030 Other Employee Benefit Programs $404 0654 001 General Fund 5179030 Other Employee Benefit Programs $15,893 0654 001 General Fund 5179030 Other Employee Benefit Programs $18,563 0654 001 General Fund 5179030 Other Employee Benefit Programs $315 0654 001 General Fund 5181030 Personnel Services $134 0654 001 General Fund 5181040 Personnel Services $27,765 0654 001 General Fund 5181040 Personnel Services $59,608 0654 001 General Fund 5181040 Personnel Services $230 0654 001 General Fund 5183010 Maintenance/Security/In surance/Janitorial Services $81,208 0654 001 General Fund 5183040 Maintenance/Security/In surance/Janitorial Services $818,053 0654 001 General Fund 5183040 Maintenance/Security/In surance/Janitorial Services $800,000 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 001 General Fund 5188110 Information Technology Services $432,645 0654 001 General Fund 5188110 Information Technology Services $2,555 0654 001 General Fund 5188110 Information Technology Services $4,900 0654 001 General Fund 5188120 Information Technology Services $34,278 0654 001 General Fund 5188120 Information Technology Services $46,051 0654 001 General Fund 5188120 Information Technology Services $61,766 0654 001 General Fund 5188130 Information Technology Services $83,587 0654 001 General Fund 5188130 Information Technology Services $3,719 0654 001 General Fund 5188130 Information Technology Services $414 0654 001 General Fund 5188140 Information Technology Services $73,550 0654 001 General Fund 5188140 Information Technology Services $50,952 0654 001 General Fund 5188140 Information Technology Services $14,182 0654 001 General Fund 5188140 Information Technology Services $8,232 0654 001 General Fund 5188140 Information Technology Services $5,000 0654 001 General Fund 5188140 Information Technology Services $23,460 0654 001 General Fund 5188140 Information Technology Services $16,496 0654 001 General Fund 5188140 Information Technology Services $56 0654 001 General Fund 5188140 Information Technology Services $37,660 0654 001 General Fund 5188140 Information Technology Services $5,845 0654 001 General Fund 5189040 Other Centralized Services ($989,961) 0654 001 General Fund 5211010 Administration $978,367 0654 001 General Fund 5211010 Administration $491 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 001 General Fund 5211020 Administration $84,233 0654 001 General Fund 5211020 Administration $1,888 0654 001 General Fund 5211020 Administration $83,650 0654 001 General Fund 5211020 Administration $141,076 0654 001 General Fund 5211030 Administration $13,191 0654 001 General Fund 5211030 Administration $683 0654 001 General Fund 5211030 Administration $5,000 0654 001 General Fund 5211040 Administration $213 0654 001 General Fund 5211040 Administration $262 0654 001 General Fund 5211040 Administration $48,415 0654 001 General Fund 5211040 Administration $9,465 0654 001 General Fund 5211040 Administration $194,047 0654 001 General Fund 5211040 Administration $2,480 0654 001 General Fund 5211040 Administration $2,898 0654 001 General Fund 5212130 Police Operations $4,034 0654 001 General Fund 5212130 Police Operations $11,299 0654 001 General Fund 5212130 Police Operations $4,947 0654 001 General Fund 5212130 Police Operations ($1,893) 0654 001 General Fund 5212130 Police Operations $7,431 0654 001 General Fund 5212210 Police Operations $3,281,190 0654 001 General Fund 5212210 Police Operations $34,000 0654 001 General Fund 5212210 Police Operations $163,848 0654 001 General Fund 5212210 Police Operations $36,081 0654 001 General Fund 5212210 Police Operations $492,462 0654 001 General Fund 5212220 Police Operations $471,291 0654 001 General Fund 5212220 Police Operations $35,576 0654 001 General Fund 5212220 Police Operations $253,476 0654 001 General Fund 5212220 Police Operations $3,118 0654 001 General Fund 5212220 Police Operations $852,541 0654 001 General Fund 5212030 Police Operations $26,414 0654 001 General Fund 5212230 Police Operations $5,000 0654 001 General Fund 5212230 Police Operations $2,992 0654 001 General Fund 5212230 Police Operations $109,785 0654 001 General Fund 5212240 Police Operations $271,110 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 001 General Fund 5212240 Police Operations $232,337 0654 001 General Fund 5212240 Police Operations $19,104 0654 001 General Fund 5212240 Police Operations $76,899 0654 001 General Fund 5212240 Police Operations $325,965 0654 001 General Fund 5212240 Police Operations $3,682 0654 001 General Fund 5212240 Police Operations $80,715 0654 001 General Fund 5212240 Police Operations $25,124 0654 001 General Fund 5212240 Police Operations $18,845 0654 001 General Fund 5212240 Police Operations $400,000 0654 001 General Fund 5212240 Police Operations $227,545 0654 001 General Fund 5212240 Police Operations $114 0654 001 General Fund 5212240 Police Operations $184,527 0654 001 General Fund 5212240 Police Operations $1,340,829 0654 001 General Fund 5212240 Police Operations $20,400 0654 001 General Fund 5212240 Police Operations $96,602 0654 001 General Fund 5212240 Police Operations $91,266 0654 001 General Fund 5212330 Police Operations $1,659 0654 001 General Fund 5212330 Police Operations $1,645 0654 001 General Fund 5212330 Police Operations $752 0654 001 General Fund 5212330 Police Operations $2,389 0654 001 General Fund 5213040 Crime Prevention $2,519 0654 001 General Fund 5214030 Training $243 0654 001 General Fund 5214040 Training $800 0654 001 General Fund 5217040 Traffic Policing $80,893 0654 001 General Fund 5221020 Administration $14 0654 001 General Fund 5221040 Administration $19,296 0654 001 General Fund 5227040 Ambulance Services $1,194 0654 001 General Fund 5379030 Solid Waste Utilities $11,015 0654 001 General Fund 5514040 Public Housing Services $49,293 0654 001 General Fund 5543030 Animal Control $712 0654 001 General Fund 5543040 Animal Control $5,083 0654 001 General Fund 5585010 Building Permits and Plan Reviews $917,586 0654 001 General Fund 5585020 Building Permits and Plan Reviews $76,288 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 001 General Fund 5585020 Building Permits and Plan Reviews $91,606 0654 001 General Fund 5585020 Building Permits and Plan Reviews $168,580 0654 001 General Fund 5585030 Building Permits and Plan Reviews $6,567 0654 001 General Fund 5585030 Building Permits and Plan Reviews $3,741 0654 001 General Fund 5585030 Building Permits and Plan Reviews $308 0654 001 General Fund 5585030 Building Permits and Plan Reviews $341 0654 001 General Fund 5585030 Building Permits and Plan Reviews $2,907 0654 001 General Fund 5585030 Building Permits and Plan Reviews $6,182 0654 001 General Fund 5585040 Building Permits and Plan Reviews $4,933 0654 001 General Fund 5585040 Building Permits and Plan Reviews $14,044 0654 001 General Fund 5585040 Building Permits and Plan Reviews $11,075 0654 001 General Fund 5585040 Building Permits and Plan Reviews $259,603 0654 001 General Fund 5585040 Building Permits and Plan Reviews $6,829 0654 001 General Fund 5585040 Building Permits and Plan Reviews $21,412 0654 001 General Fund 5585040 Building Permits and Plan Reviews $254,409 0654 001 General Fund 5585040 Building Permits and Plan Reviews $4,741 0654 001 General Fund 5585040 Building Permits and Plan Reviews $400 0654 001 General Fund 5585040 Building Permits and Plan Reviews $12,337 0654 001 General Fund 5585040 Building Permits and Plan Reviews $351 0654 001 General Fund 5585040 Building Permits and Plan Reviews $6,810 0654 001 General Fund 5585040 Building Permits and Plan Reviews $3,729 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 001 General Fund 5585040 Building Permits and Plan Reviews $8,000 0654 001 General Fund 5585040 Building Permits and Plan Reviews $59,122 0654 001 General Fund 5585040 Building Permits and Plan Reviews $340 0654 001 General Fund 5585040 Building Permits and Plan Reviews $29,074 0654 001 General Fund 5585040 Building Permits and Plan Reviews $45,884 0654 001 General Fund 5585040 Building Permits and Plan Reviews $822 0654 001 General Fund 5585040 Building Permits and Plan Reviews $2,434 0654 001 General Fund 5585040 Building Permits and Plan Reviews $10,407 0654 001 General Fund 5585040 Building Permits and Plan Reviews $5,207 0654 001 General Fund 5587040 Economic Development $5,000 0654 001 General Fund 5641040 Mental Health Services $375,000 0654 001 General Fund 5654030 Homeless Services $10,042 0654 001 General Fund 5661040 Chemical Dependency Services $6,296 0654 001 General Fund 5711040 Educational and Recreational Activities $77,000 0654 001 General Fund 5719040 Educational and Recreational Activities $1,296 0654 001 General Fund 5721230 Administration $4,439 0654 001 General Fund 5739040 Other Cultural and Community Events $85,088 0654 001 General Fund 5739040 Other Cultural and Community Events $30,575 0654 001 General Fund 5739040 Other Cultural and Community Events $1,594 0654 101 Street Fund 5083100 Restricted Cash and Investments - Ending $43,619 0654 101 Street Fund 5423030 Roadway $27,455 0654 101 Street Fund 5423040 Roadway $46,464 0654 101 Street Fund 5423040 Roadway $2,325 0654 101 Street Fund 5423040 Roadway $27,747 0654 101 Street Fund 5425040 Structures $10,907 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 101 Street Fund 5426340 Street Lighting $153,110 0654 101 Street Fund 5426340 Street Lighting $430 0654 101 Street Fund 5426430 Traffic Control Devices $18,548 0654 101 Street Fund 5426440 Traffic Control Devices $246,650 0654 101 Street Fund 5426630 Snow and Ice Control $16,960 0654 101 Street Fund 5433030 General Services $10,169 0654 101 Street Fund 5433030 General Services $14,051 0654 101 Street Fund 5433030 General Services $28,855 0654 101 Street Fund 5433040 General Services $79,863 0654 101 Street Fund 5433040 General Services $2,253 0654 101 Street Fund 5433040 General Services $11,341 0654 101 Street Fund 5433040 General Services $18,916 0654 101 Street Fund 5433040 General Services $35,752 0654 101 Street Fund 5433440 General Services $389,492 0654 101 Street Fund 5435040 Facilities $11,856 0654 101 Street Fund 5435040 Facilities $12,969 0654 107 Growth Management Fund 5083100 Restricted Cash and Investments - Ending $4,382,399 0654 111 Public Art Fund 5084100 Committed Cash and Investments - Ending $101,597 0654 111 Public Art Fund 5732040 Arts and Sciences $5,134 0654 114 Lodging Tax Fund 5083100 Restricted Cash and Investments - Ending $213,444 0654 114 Lodging Tax Fund 5573040 Tourism $9,707 0654 114 Lodging Tax Fund 5573040 Tourism $169,484 0654 116 Cemetery Fund 5085100 Assigned Cash and Investments - Ending $2,862 0654 116 Cemetery Fund 5360010 Cemetery $160,071 0654 116 Cemetery Fund 5360010 Cemetery $20,254 0654 116 Cemetery Fund 5360010 Cemetery $4,614 0654 116 Cemetery Fund 5360020 Cemetery $18,150 0654 116 Cemetery Fund 5360020 Cemetery $17,986 0654 116 Cemetery Fund 5360020 Cemetery $37,544 0654 116 Cemetery Fund 5360030 Cemetery $1,827 0654 116 Cemetery Fund 5360030 Cemetery $437 0654 116 Cemetery Fund 5360030 Cemetery $2,565 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 116 Cemetery Fund 5360030 Cemetery $4,757 0654 116 Cemetery Fund 5360030 Cemetery $24,221 0654 116 Cemetery Fund 5360040 Cemetery $2,124 0654 116 Cemetery Fund 5360040 Cemetery $1,987 0654 116 Cemetery Fund 5360040 Cemetery $19,398 0654 116 Cemetery Fund 5360040 Cemetery $1,562 0654 116 Cemetery Fund 5360040 Cemetery $275 0654 116 Cemetery Fund 5360040 Cemetery $15,643 0654 116 Cemetery Fund 5360040 Cemetery $7,447 0654 116 Cemetery Fund 5360040 Cemetery $110 0654 116 Cemetery Fund 5360040 Cemetery $484 0654 116 Cemetery Fund 5360040 Cemetery $3,975 0654 116 Cemetery Fund 5360040 Cemetery $6,926 0654 180 Transportation Sales Tax Fund 5083100 Restricted Cash and Investments - Ending $4,164,287 0654 303 REET 1 Fund 5083100 Restricted Cash and Investments - Ending $2,575,048 0654 304 Reet 2 Fund 5083100 Restricted Cash and Investments - Ending $2,947,383 0654 305 Capital Facil/Bldg Fund 5085100 Assigned Cash and Investments - Ending $4,719,016 0654 306 Bond Construction Fund 5083100 Restricted Cash and Investments - Ending $602,459 0654 310 Transportation Improv Fund 5085100 Assigned Cash and Investments - Ending $968,873 0654 310 Transportation Improv Fund 5421040 Engineering $54,984 0654 311 Park Improvement Fund 5085100 Assigned Cash and Investments - Ending $279,618 0654 311 Park Improvement Fund 5769030 Other Park Facilities $602 0654 316 Cemetery Cap Impr Fund 5085100 Assigned Cash and Investments - Ending $128,044 0654 320 Equipment Replacement 5085100 Assigned Cash and Investments - Ending $2,708,640 0654 402 Airport Fund 5085100 Assigned Cash and Investments - Ending $5,888,629 0654 402 Airport Fund 5468010 Airports and Ports $553,155 0654 402 Airport Fund 5468010 Airports and Ports $3,008 0654 402 Airport Fund 5468020 Airports and Ports $47,333 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 402 Airport Fund 5468020 Airports and Ports $52,955 0654 402 Airport Fund 5468020 Airports and Ports $98,416 0654 402 Airport Fund 5468030 Airports and Ports $5,776 0654 402 Airport Fund 5468030 Airports and Ports $27,893 0654 402 Airport Fund 5468030 Airports and Ports $505 0654 402 Airport Fund 5468030 Airports and Ports $493 0654 402 Airport Fund 5468030 Airports and Ports $1,367 0654 402 Airport Fund 5468030 Airports and Ports $1,327 0654 402 Airport Fund 5468030 Airports and Ports $20,529 0654 402 Airport Fund 5468040 Airports and Ports $109,302 0654 402 Airport Fund 5468040 Airports and Ports $727,499 0654 402 Airport Fund 5468040 Airports and Ports $7,677 0654 402 Airport Fund 5468040 Airports and Ports $16,405 0654 402 Airport Fund 5468040 Airports and Ports $614 0654 402 Airport Fund 5468040 Airports and Ports $9,155 0654 402 Airport Fund 5468040 Airports and Ports $234,433 0654 402 Airport Fund 5468040 Airports and Ports $13,243 0654 402 Airport Fund 5468040 Airports and Ports $7,397 0654 402 Airport Fund 5468040 Airports and Ports $102,115 0654 402 Airport Fund 5468040 Airports and Ports $72,564 0654 402 Airport Fund 5468040 Airports and Ports $17,753 0654 402 Airport Fund 5468040 Airports and Ports $621,197 0654 402 Airport Fund 5468040 Airports and Ports $1,980 0654 403 Water Utilities Fund 5085100 Assigned Cash and Investments - Ending $7,502,224 0654 403 Water Utilities Fund 5341040 Water Utilities $18,183 0654 403 Water Utilities Fund 5341040 Water Utilities $15,672 0654 403 Water Utilities Fund 5348010 Water Utilities $1,316,206 0654 403 Water Utilities Fund 5348010 Water Utilities $15,806 0654 403 Water Utilities Fund 5348010 Water Utilities $111,357 0654 403 Water Utilities Fund 5348020 Water Utilities $133,326 0654 403 Water Utilities Fund 5348020 Water Utilities $144,952 0654 403 Water Utilities Fund 5348020 Water Utilities $260,153 0654 403 Water Utilities Fund 5348030 Water Utilities $162,346 0654 403 Water Utilities Fund 5348030 Water Utilities $13,700 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 403 Water Utilities Fund 5348030 Water Utilities $16,397 0654 403 Water Utilities Fund 5348030 Water Utilities $7,102 0654 403 Water Utilities Fund 5348030 Water Utilities $763 0654 403 Water Utilities Fund 5348030 Water Utilities $18,878 0654 403 Water Utilities Fund 5348030 Water Utilities $36,315 0654 403 Water Utilities Fund 5348030 Water Utilities $241,375 0654 403 Water Utilities Fund 5348040 Water Utilities $16,225 0654 403 Water Utilities Fund 5348040 Water Utilities $17,391 0654 403 Water Utilities Fund 5348040 Water Utilities $31,098 0654 403 Water Utilities Fund 5348040 Water Utilities $4,426 0654 403 Water Utilities Fund 5348040 Water Utilities $212,816 0654 403 Water Utilities Fund 5348040 Water Utilities $232,680 0654 403 Water Utilities Fund 5348040 Water Utilities $196,445 0654 403 Water Utilities Fund 5348040 Water Utilities $2,706 0654 403 Water Utilities Fund 5348040 Water Utilities $24,887 0654 403 Water Utilities Fund 5348040 Water Utilities $4,832 0654 403 Water Utilities Fund 5348040 Water Utilities $8,575 0654 403 Water Utilities Fund 5348040 Water Utilities $10,830 0654 403 Water Utilities Fund 5348040 Water Utilities $9,114 0654 403 Water Utilities Fund 5348040 Water Utilities $115,911 0654 403 Water Utilities Fund 5348040 Water Utilities $118,326 0654 403 Water Utilities Fund 5348040 Water Utilities $51,987 0654 403 Water Utilities Fund 5348040 Water Utilities $7,778 0654 403 Water Utilities Fund 5348040 Water Utilities $1,477 0654 403 Water Utilities Fund 5348040 Water Utilities $4,720 0654 404 Sewer Utilities Fund 5083100 Restricted Cash and Investments - Ending $1,022,699 0654 404 Sewer Utilities Fund 5085100 Assigned Cash and Investments - Ending $6,488,917 0654 404 Sewer Utilities Fund 5353540 Sewer/Reclaimed Water Utilities $32,378 0654 404 Sewer Utilities Fund 5353540 Sewer/Reclaimed Water Utilities $56,109 0654 404 Sewer Utilities Fund 5358010 Sewer/Reclaimed Water Utilities $1,267,742 0654 404 Sewer Utilities Fund 5358010 Sewer/Reclaimed Water Utilities $14,028 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 404 Sewer Utilities Fund 5358010 Sewer/Reclaimed Water Utilities $84,398 0654 404 Sewer Utilities Fund 5358020 Sewer/Reclaimed Water Utilities $129,548 0654 404 Sewer Utilities Fund 5358020 Sewer/Reclaimed Water Utilities $136,588 0654 404 Sewer Utilities Fund 5358020 Sewer/Reclaimed Water Utilities $259,719 0654 404 Sewer Utilities Fund 5358030 Sewer/Reclaimed Water Utilities $197,860 0654 404 Sewer Utilities Fund 5358030 Sewer/Reclaimed Water Utilities $30,503 0654 404 Sewer Utilities Fund 5358030 Sewer/Reclaimed Water Utilities $22,833 0654 404 Sewer Utilities Fund 5358030 Sewer/Reclaimed Water Utilities $12,220 0654 404 Sewer Utilities Fund 5358030 Sewer/Reclaimed Water Utilities $709 0654 404 Sewer Utilities Fund 5358030 Sewer/Reclaimed Water Utilities $18,353 0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water Utilities $78,778 0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water Utilities $21,836 0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water Utilities $31,054 0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water Utilities $232,440 0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water Utilities $5,883 0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water Utilities $135,684 0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water Utilities $367,214 0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water Utilities $250,277 0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water Utilities $2,202 0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water Utilities $22,070 0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water Utilities $10,362 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water Utilities $7,827 0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water Utilities $3,511 0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water Utilities $45,237 0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water Utilities $205,497 0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water Utilities $373,958 0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water Utilities $161,149 0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water Utilities $32,206 0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water Utilities $1,477 0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water Utilities $4,562 0654 412 Storm Water Mgmt Fund 5085100 Assigned Cash and Investments - Ending $1,441,794 0654 412 Storm Water Mgmt Fund 5313110 Storm Drainage Utilities $430,272 0654 412 Storm Water Mgmt Fund 5313110 Storm Drainage Utilities $7,054 0654 412 Storm Water Mgmt Fund 5313110 Storm Drainage Utilities $118 0654 412 Storm Water Mgmt Fund 5313120 Storm Drainage Utilities $39,450 0654 412 Storm Water Mgmt Fund 5313120 Storm Drainage Utilities $43,800 0654 412 Storm Water Mgmt Fund 5313120 Storm Drainage Utilities $59,961 0654 412 Storm Water Mgmt Fund 5313130 Storm Drainage Utilities $14,609 0654 412 Storm Water Mgmt Fund 5313130 Storm Drainage Utilities $26,259 0654 412 Storm Water Mgmt Fund 5313130 Storm Drainage Utilities $1,129 0654 412 Storm Water Mgmt Fund 5313130 Storm Drainage Utilities $4,118 0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $6,710 0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $15,527 0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $4,995 0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $2,511 0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $18,564 0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $62,504 0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $55,559 0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $7,747 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $4,312 0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $30,170 0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $1,181 0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $5,174 0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $4,713 0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $5,409 0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $85,151 0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $7,361 0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $9,086 0654 504 P W Facilities M&O Fund 5085100 Assigned Cash and Investments - Ending $302,460 0654 504 P W Facilities M&O Fund 5183010 Maintenance/Security/In surance/Janitorial Services $1,051,356 0654 504 P W Facilities M&O Fund 5183010 Maintenance/Security/In surance/Janitorial Services $183,614 0654 504 P W Facilities M&O Fund 5183010 Maintenance/Security/In surance/Janitorial Services $15,279 0654 504 P W Facilities M&O Fund 5183010 Maintenance/Security/In surance/Janitorial Services $90,167 0654 504 P W Facilities M&O Fund 5183020 Maintenance/Security/In surance/Janitorial Services $154,546 0654 504 P W Facilities M&O Fund 5183020 Maintenance/Security/In surance/Janitorial Services $134,963 0654 504 P W Facilities M&O Fund 5183020 Maintenance/Security/In surance/Janitorial Services $208,220 0654 504 P W Facilities M&O Fund 5183030 Maintenance/Security/In surance/Janitorial Services $66,056 0654 504 P W Facilities M&O Fund 5183030 Maintenance/Security/In surance/Janitorial Services $12,845 0654 504 P W Facilities M&O Fund 5183030 Maintenance/Security/In surance/Janitorial Services $10,184 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 504 P W Facilities M&O Fund 5183030 Maintenance/Security/In surance/Janitorial Services $500 0654 504 P W Facilities M&O Fund 5183030 Maintenance/Security/In surance/Janitorial Services $2,346 0654 504 P W Facilities M&O Fund 5183030 Maintenance/Security/In surance/Janitorial Services $6,572 0654 504 P W Facilities M&O Fund 5183030 Maintenance/Security/In surance/Janitorial Services $17,454 0654 504 P W Facilities M&O Fund 5183040 Maintenance/Security/In surance/Janitorial Services $73,992 0654 504 P W Facilities M&O Fund 5183040 Maintenance/Security/In surance/Janitorial Services $388 0654 504 P W Facilities M&O Fund 5183040 Maintenance/Security/In surance/Janitorial Services $144,278 0654 504 P W Facilities M&O Fund 5183040 Maintenance/Security/In surance/Janitorial Services $15,303 0654 504 P W Facilities M&O Fund 5183040 Maintenance/Security/In surance/Janitorial Services $13,401 0654 504 P W Facilities M&O Fund 5183040 Maintenance/Security/In surance/Janitorial Services $109,570 0654 504 P W Facilities M&O Fund 5183040 Maintenance/Security/In surance/Janitorial Services $162,299 0654 504 P W Facilities M&O Fund 5183040 Maintenance/Security/In surance/Janitorial Services $11,283 0654 504 P W Facilities M&O Fund 5185040 Central Store Services $12,969 0654 504 P W Facilities M&O Fund 5185040 Central Store Services $11,856 0654 504 P W Facilities M&O Fund 5185040 Central Store Services $3,458 0654 504 P W Facilities M&O Fund 5185040 Central Store Services $12,350 0654 504 P W Facilities M&O Fund 5739030 Other Cultural and Community Events $24,385 0654 504 P W Facilities M&O Fund 5768030 General Parks $3,949 0654 504 P W Facilities M&O Fund 5768030 General Parks $14,618 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 504 P W Facilities M&O Fund 5768040 General Parks $13,802 0654 504 P W Facilities M&O Fund 5768040 General Parks $1,848 0654 504 P W Facilities M&O Fund 5768040 General Parks $97 0654 622 Cemetery Preneed Fund 5083100 Restricted Cash and Investments - Ending $45,741 0654 633 Fiduary Fund 5082100 Nonspendable Cash and Investments - Ending $1,302 0654 702 Cemetery Endowment 5082100 Nonspendable Cash and Investments - Ending $378,967 0654 702 Cemetery Endowment 5083100 Restricted Cash and Investments - Ending $52,138 0654 001 General Fund 3922100 Premiums on Bonds Issued $576,557 0654 001 General Fund 3932100 Refunding Long-Term Debt Issued $4,885,000 0654 001 General Fund 3971003 Transfers-In $1,500 0654 001 General Fund 3973400 Transfers-In $1,700 0654 001 General Fund 3973500 Transfers-In $1,700 0654 101 Street Fund 3821000 Refundable Deposits $1,460 0654 101 Street Fund 3974400 Transfers-In $495,026 0654 111 Public Art Fund 3970000 Transfers-In $104,307 0654 116 Cemetery Fund 3970000 Transfers-In $19,995 0654 116 Cemetery Fund 3970000 Transfers-In $23,026 0654 116 Cemetery Fund 3970000 Transfers-In $4,854 0654 116 Cemetery Fund 3970000 Transfers-In $14,806 0654 310 Transportation Improv Fund 3970403 Transfers-In $434,000 0654 310 Transportation Improv Fund 3973000 Transfers-In $712,500 0654 310 Transportation Improv Fund 3973000 Transfers-In $712,500 0654 310 Transportation Improv Fund 3973000 Transfers-In $1,425,000 0654 311 Park Improvement Fund 3970001 Transfers-In $816,651 0654 311 Park Improvement Fund 3971110 Transfers-In $435,051 0654 311 Park Improvement Fund 3977600 Transfers-In $2,301,586 0654 320 Equipment Replacement 3951000 Proceeds from Sales of Capital Assets (Cash Basis Only) $32,500 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 320 Equipment Replacement 3951000 Proceeds from Sales of Capital Assets (Cash Basis Only) $41,202 0654 320 Equipment Replacement 3951000 Proceeds from Sales of Capital Assets (Cash Basis Only) $46,800 0654 320 Equipment Replacement 3951000 Proceeds from Sales of Capital Assets (Cash Basis Only) $5,355 0654 320 Equipment Replacement 3951000 Proceeds from Sales of Capital Assets (Cash Basis Only) $3,354 0654 320 Equipment Replacement 3951000 Proceeds from Sales of Capital Assets (Cash Basis Only) $14,619 0654 320 Equipment Replacement 3952000 Compensation for Loss/Impairment of Capital Assets (Cash Basis Only) $25,407 0654 320 Equipment Replacement 3971800 Transfers-In $35,000 0654 320 Equipment Replacement 3971800 Transfers-In $40,937 0654 320 Equipment Replacement 3973100 Transfers-In $30,000 0654 320 Equipment Replacement 3973100 Transfers-In $23,896 0654 320 Equipment Replacement 3973400 Transfers-In $30,000 0654 320 Equipment Replacement 3973400 Transfers-In $76,720 0654 320 Equipment Replacement 3973500 Transfers-In $40,000 0654 320 Equipment Replacement 3973500 Transfers-In $68,183 0654 320 Equipment Replacement 3973500 Transfers-In $325,000 0654 320 Equipment Replacement 3973600 Transfers-In $724 0654 320 Equipment Replacement 3973600 Transfers-In $5,000 0654 320 Equipment Replacement 3974300 Transfers-In $20,400 0654 320 Equipment Replacement 3974300 Transfers-In $17,148 0654 320 Equipment Replacement 3978100 Transfers-In $40,000 0654 320 Equipment Replacement 3978100 Transfers-In $36,875 0654 402 Airport Fund 3821000 Refundable Deposits $2,092 0654 402 Airport Fund 3823000 Non-Fiduciary Collections for Others $488,484 0654 402 Airport Fund 3951000 Proceeds from Sales of Capital Assets (Cash Basis Only) $8,533 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 402 Airport Fund 3951000 Proceeds from Sales of Capital Assets (Cash Basis Only) $3,619 0654 402 Airport Fund 3951000 Proceeds from Sales of Capital Assets (Cash Basis Only) $63,449 0654 402 Airport Fund 3951000 Proceeds from Sales of Capital Assets (Cash Basis Only) $56,551 0654 403 Water Utilities Fund 3821000 Refundable Deposits $7,689 0654 403 Water Utilities Fund 3973400 Transfers-In $74,165 0654 403 Water Utilities Fund 3973400 Transfers-In $3,253 0654 404 Sewer Utilities Fund 3973500 Transfers-In $74,165 0654 404 Sewer Utilities Fund 3973500 Transfers-In $3,253 0654 412 Storm Water Mgmt Fund 3973100 Transfers-In $1,627 0654 412 Storm Water Mgmt Fund 3973800 Transfers-In $37,083 0654 622 Cemetery Preneed Fund 3893004 Custodial Type Collections $2,972 0654 633 Fiduary Fund 3860001 Court Remittances $2,029 0654 633 Fiduary Fund 3860002 Court Remittances $8,449 0654 633 Fiduary Fund 3860003 Court Remittances $55,075 0654 633 Fiduary Fund 3860005 Court Remittances $573 0654 633 Fiduary Fund 3861200 Court Remittances $1,256 0654 633 Fiduary Fund 3862002 Court Remittances $13 0654 633 Fiduary Fund 3862003 Court Remittances $77 0654 633 Fiduary Fund 3868300 Court Remittances $1,763 0654 633 Fiduary Fund 3868307 Court Remittances $3,524 0654 633 Fiduary Fund 3868332 Court Remittances $1,663 0654 633 Fiduary Fund 3868909 Court Remittances $425 0654 633 Fiduary Fund 3868914 Court Remittances $351 0654 633 Fiduary Fund 3868915 Court Remittances $75 0654 633 Fiduary Fund 3868926 Court Remittances $1,742 0654 633 Fiduary Fund 3893000 Custodial Type Collections $17 0654 633 Fiduary Fund 3893001 Custodial Type Collections $8,377 0654 633 Fiduary Fund 3893001 Custodial Type Collections $3,297 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 633 Fiduary Fund 3893001 Custodial Type Collections $752 0654 633 Fiduary Fund 3893001 Custodial Type Collections $1,619 0654 633 Fiduary Fund 3893003 Custodial Type Collections $87 0654 633 Fiduary Fund 3893003 Custodial Type Collections $232 0654 702 Cemetery Endowment 3973600 Transfers-In $12,496 0654 001 General Fund 5823000 Non-Fiduciary Remittance for Others $22 0654 001 General Fund 5823000 Non-Fiduciary Remittance for Others $4,643 0654 001 General Fund 5823000 Non-Fiduciary Remittance for Others $136 0654 001 General Fund 5899000 Holding and Clearing Account Transactions ($124,822) 0654 001 General Fund 5912170 Debt Repayment - Law Enforcement Services $435,000 0654 001 General Fund 5912170 Debt Repayment - Law Enforcement Services $16,848 0654 001 General Fund 5912270 Debt Repayment - Fire Suppression and EMS Services $60,000 0654 001 General Fund 5912270 Debt Repayment - Fire Suppression and EMS Services $236,671 0654 001 General Fund 5922180 Interest and Other Debt Service Cost - Law Enforcement Services $204,400 0654 001 General Fund 5922180 Interest and Other Debt Service Cost - Law Enforcement Services $500 0654 001 General Fund 5922180 Interest and Other Debt Service Cost - Law Enforcement Services $71,353 0654 001 General Fund 5922280 Interest and Other Debt Service Cost - Fire Suppression and EMS Services $19,200 0654 001 General Fund 5922280 Interest and Other Debt Service Cost - Fire Suppression and EMS Services $106,520 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 001 General Fund 5941370 Capital Expenditures/Expenses - Executive Services $2,388 0654 001 General Fund 5941470 Capital Expenditures/Expenses - Financial, Recording, and Election Services $7,231 0654 001 General Fund 5941840 Capital Expenditures/Expenses - Centralized/General Services $237,418 0654 001 General Fund 5941840 Capital Expenditures/Expenses - Centralized/General Services $6,500 0654 001 General Fund 5941840 Capital Expenditures/Expenses - Centralized/General Services $26,275 0654 001 General Fund 5941860 Capital Expenditures/Expenses - Centralized/General Services $80,711 0654 001 General Fund 5941860 Capital Expenditures/Expenses - Centralized/General Services $61,018 0654 001 General Fund 5942160 Capital Expenditures/Expenses - Law Enforcement Services $66,071 0654 001 General Fund 5942170 Capital Expenditures/Expenses - Law Enforcement Services $2,721 0654 001 General Fund 5943460 Capital Expenditures/Expenses - Water Utilities $171,134 0654 001 General Fund 5944660 Capital Expenditures/Expenses - Airports and Ports $120,000 0654 001 General Fund 5945840 Capital Expenditures/Expenses - Community Planning and Economic Development $14,382 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 001 General Fund 5945870 Capital Expenditures/Expenses - Community Planning and Economic Development $8,710 0654 001 General Fund 5970000 Transfers-Out $104,307 0654 001 General Fund 5973100 Transfers-Out $37,083 0654 001 General Fund 5973100 Transfers-Out $1,627 0654 001 General Fund 5973400 Transfers-Out $74,165 0654 001 General Fund 5973400 Transfers-Out $3,253 0654 001 General Fund 5973500 Transfers-Out $74,165 0654 001 General Fund 5973500 Transfers-Out $3,253 0654 001 General Fund 5973600 Transfers-Out $14,806 0654 001 General Fund 5974400 Transfers-Out $495,026 0654 001 General Fund 5977600 Transfers-Out $2,301,586 0654 001 General Fund 5992170 Payments for Refunded Debt - Law Enforcement Services $5,390,000 0654 101 Street Fund 5956140 Capital Expenditures/Expenses - Sidewalks $37,338 0654 101 Street Fund 5956560 Capital Expenditures/Expenses - Parking Facilities $232,342 0654 101 Street Fund 5974300 Transfers-Out $20,400 0654 101 Street Fund 5974300 Transfers-Out $17,148 0654 107 Growth Management Fund 5970000 Transfers-Out $816,651 0654 107 Growth Management Fund 5970000 Transfers-Out $191,206 0654 107 Growth Management Fund 5970000 Transfers-Out $173,642 0654 107 Growth Management Fund 5970000 Transfers-Out $70,203 0654 107 Growth Management Fund 5970100 Transfers-Out $434,000 0654 111 Public Art Fund 5947360 Capital Expenditures/Expenses - Cultural and Community Activities $113,262 0654 116 Cemetery Fund 5970000 Transfers-Out $5,000 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 116 Cemetery Fund 5970000 Transfers-Out $724 0654 116 Cemetery Fund 5970000 Transfers-Out $12,496 0654 180 Transportation Sales Tax Fund 5953060 Capital Expenditures/Expenses - Roadway $27,316 0654 180 Transportation Sales Tax Fund 5953060 Capital Expenditures/Expenses - Roadway $1,103,608 0654 180 Transportation Sales Tax Fund 5953060 Capital Expenditures/Expenses - Roadway $66,196 0654 180 Transportation Sales Tax Fund 5953060 Capital Expenditures/Expenses - Roadway $46,456 0654 180 Transportation Sales Tax Fund 5953060 Capital Expenditures/Expenses - Roadway $51,614 0654 180 Transportation Sales Tax Fund 5954240 Capital Expenditures/Expenses - Drainage $106,440 0654 303 REET 1 Fund 5917670 Debt Repayment - Park Facilities $125,000 0654 303 REET 1 Fund 5927680 Interest and Other Debt Service Cost - Park Facilities $93,038 0654 303 REET 1 Fund 5973000 Transfers-Out $712,500 0654 304 Reet 2 Fund 5919570 Debt Repayment - Roads/Streets and Other Infrastructure $190,000 0654 304 Reet 2 Fund 5922180 Interest and Other Debt Service Cost - Law Enforcement Services $200 0654 304 Reet 2 Fund 5929580 Interest and Other Debt Service Cost - Roads/Streets and Related Infrastructure $32,400 0654 304 Reet 2 Fund 5973000 Transfers-Out $712,500 0654 305 Capital Facil/Bldg Fund 5941840 Capital Expenditures/Expenses - Centralized/General Services $11,378 0654 305 Capital Facil/Bldg Fund 5941860 Capital Expenditures/Expenses - Centralized/General Services $61,704 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 305 Capital Facil/Bldg Fund 5941860 Capital Expenditures/Expenses - Centralized/General Services $162,708 0654 305 Capital Facil/Bldg Fund 5941860 Capital Expenditures/Expenses - Centralized/General Services $89,309 0654 305 Capital Facil/Bldg Fund 5941860 Capital Expenditures/Expenses - Centralized/General Services $134,992 0654 305 Capital Facil/Bldg Fund 5941860 Capital Expenditures/Expenses - Centralized/General Services $120,599 0654 305 Capital Facil/Bldg Fund 5941860 Capital Expenditures/Expenses - Centralized/General Services $389,565 0654 305 Capital Facil/Bldg Fund 5941860 Capital Expenditures/Expenses - Centralized/General Services $16,983 0654 305 Capital Facil/Bldg Fund 5973000 Transfers-Out $1,425,000 0654 306 Bond Construction Fund 5941860 Capital Expenditures/Expenses - Centralized/General Services $1,705 0654 306 Bond Construction Fund 5942140 Capital Expenditures/Expenses - Law Enforcement Services $11,234 0654 310 Transportation Improv Fund 5951040 Capital Expenditures/Expenses - Engineering $279,598 0654 310 Transportation Improv Fund 5951040 Capital Expenditures/Expenses - Engineering $45,552 0654 310 Transportation Improv Fund 5952060 Capital Expenditures/Expenses - Right-Of-Way $1,025,087 0654 310 Transportation Improv Fund 5952060 Capital Expenditures/Expenses - Right-Of-Way $778,711 0654 310 Transportation Improv Fund 5953060 Capital Expenditures/Expenses - Roadway $462,200 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 310 Transportation Improv Fund 5953060 Capital Expenditures/Expenses - Roadway $137,225 0654 310 Transportation Improv Fund 5953060 Capital Expenditures/Expenses - Roadway $12,733 0654 310 Transportation Improv Fund 5953060 Capital Expenditures/Expenses - Roadway $188 0654 310 Transportation Improv Fund 5953060 Capital Expenditures/Expenses - Roadway $92,270 0654 310 Transportation Improv Fund 5956160 Capital Expenditures/Expenses - Sidewalks $60,251 0654 310 Transportation Improv Fund 5956160 Capital Expenditures/Expenses - Sidewalks $28,367 0654 310 Transportation Improv Fund 5956460 Capital Expenditures/Expenses - Traffic Control Devices $272,544 0654 311 Park Improvement Fund 5947660 Capital Expenditures/Expenses - Park Facilities $15,166 0654 311 Park Improvement Fund 5947660 Capital Expenditures/Expenses - Park Facilities $3,000,054 0654 311 Park Improvement Fund 5947660 Capital Expenditures/Expenses - Park Facilities $2,378 0654 311 Park Improvement Fund 5947660 Capital Expenditures/Expenses - Park Facilities $4,310 0654 311 Park Improvement Fund 5947660 Capital Expenditures/Expenses - Park Facilities $553,234 0654 311 Park Improvement Fund 5947660 Capital Expenditures/Expenses - Park Facilities $1,042 0654 311 Park Improvement Fund 5947660 Capital Expenditures/Expenses - Park Facilities $8,753 0654 316 Cemetery Cap Impr Fund 5943660 Capital Expenditures/Expenses - Cemetery $4,866 0654 320 Equipment Replacement 5912170 Debt Repayment - Law Enforcement Services $104,412 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 320 Equipment Replacement 5922180 Interest and Other Debt Service Cost - Law Enforcement Services $24,904 0654 320 Equipment Replacement 5941160 Capital Expenditures/Expenses - Legislative Services $27,523 0654 320 Equipment Replacement 5941360 Capital Expenditures/Expenses - Executive Services $32,673 0654 320 Equipment Replacement 5941460 Capital Expenditures/Expenses - Financial, Recording, and Election Services $40,788 0654 320 Equipment Replacement 5941860 Capital Expenditures/Expenses - Centralized/General Services $25,667 0654 320 Equipment Replacement 5941860 Capital Expenditures/Expenses - Centralized/General Services $67,093 0654 320 Equipment Replacement 5941860 Capital Expenditures/Expenses - Centralized/General Services $47,602 0654 320 Equipment Replacement 5941860 Capital Expenditures/Expenses - Centralized/General Services $2,889 0654 320 Equipment Replacement 5941870 Capital Expenditures/Expenses - Centralized/General Services $5,468 0654 320 Equipment Replacement 5941870 Capital Expenditures/Expenses - Centralized/General Services $31,400 0654 320 Equipment Replacement 5942160 Capital Expenditures/Expenses - Law Enforcement Services $215,435 0654 320 Equipment Replacement 5942160 Capital Expenditures/Expenses - Law Enforcement Services $25,618 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 320 Equipment Replacement 5942160 Capital Expenditures/Expenses - Law Enforcement Services $336,520 0654 320 Equipment Replacement 5943160 Capital Expenditures/Expenses - Storm Drainage Utilities $24,531 0654 320 Equipment Replacement 5943160 Capital Expenditures/Expenses - Storm Drainage Utilities $9,134 0654 320 Equipment Replacement 5943170 Capital Expenditures/Expenses - Storm Drainage Utilities $5,938 0654 320 Equipment Replacement 5943460 Capital Expenditures/Expenses - Water Utilities $87,175 0654 320 Equipment Replacement 5943460 Capital Expenditures/Expenses - Water Utilities $16,990 0654 320 Equipment Replacement 5943470 Capital Expenditures/Expenses - Water Utilities $25,582 0654 320 Equipment Replacement 5943560 Capital Expenditures/Expenses - Sewer/Reclaimed Water Utilities $81,647 0654 320 Equipment Replacement 5943560 Capital Expenditures/Expenses - Sewer/Reclaimed Water Utilities $222,875 0654 320 Equipment Replacement 5943570 Capital Expenditures/Expenses - Sewer/Reclaimed Water Utilities $7,295 0654 320 Equipment Replacement 5943660 Capital Expenditures/Expenses - Cemetery $3,748 0654 320 Equipment Replacement 5944260 Capital Expenditures/Expenses - Roads/Streets Ordinary Maintenance $5,641 0654 320 Equipment Replacement 5944260 Capital Expenditures/Expenses - Roads/Streets Ordinary Maintenance $22,065 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 320 Equipment Replacement 5944270 Capital Expenditures/Expenses - Roads/Streets Ordinary Maintenance $11,639 0654 320 Equipment Replacement 5944660 Capital Expenditures/Expenses - Airports and Ports $34,592 0654 320 Equipment Replacement 5944660 Capital Expenditures/Expenses - Airports and Ports $37,794 0654 320 Equipment Replacement 5944670 Capital Expenditures/Expenses - Airports and Ports $38,237 0654 320 Equipment Replacement 5945860 Capital Expenditures/Expenses - Community Planning and Economic Development $3,097 0654 320 Equipment Replacement 5945860 Capital Expenditures/Expenses - Community Planning and Economic Development $35,072 0654 320 Equipment Replacement 5945860 Capital Expenditures/Expenses - Community Planning and Economic Development $8,359 0654 320 Equipment Replacement 5945870 Capital Expenditures/Expenses - Community Planning and Economic Development $6,456 0654 402 Airport Fund 5821000 Refund of Deposits $1,844 0654 402 Airport Fund 5823000 Non-Fiduciary Remittance for Others $485,752 0654 402 Airport Fund 5914670 Debt Repayment - Airports and Ports $25,000 0654 402 Airport Fund 5924680 Interest and Other Debt Service Cost - Airports and Ports $1,000 0654 402 Airport Fund 5944640 Capital Expenditures/Expenses - Airports and Ports $297,271 0654 402 Airport Fund 5944640 Capital Expenditures/Expenses - Airports and Ports $68,005 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 402 Airport Fund 5944640 Capital Expenditures/Expenses - Airports and Ports $10,836 0654 402 Airport Fund 5944660 Capital Expenditures/Expenses - Airports and Ports $2,728 0654 402 Airport Fund 5944660 Capital Expenditures/Expenses - Airports and Ports $155,396 0654 402 Airport Fund 5944660 Capital Expenditures/Expenses - Airports and Ports $682,493 0654 402 Airport Fund 5944660 Capital Expenditures/Expenses - Airports and Ports $165,551 0654 402 Airport Fund 5944660 Capital Expenditures/Expenses - Airports and Ports $397,135 0654 402 Airport Fund 5944660 Capital Expenditures/Expenses - Airports and Ports $84,438 0654 402 Airport Fund 5944660 Capital Expenditures/Expenses - Airports and Ports $9,837 0654 402 Airport Fund 5944670 Capital Expenditures/Expenses - Airports and Ports $2,087 0654 402 Airport Fund 5978100 Transfers-Out $40,000 0654 402 Airport Fund 5978100 Transfers-Out $36,875 0654 403 Water Utilities Fund 5821000 Refund of Deposits $3,806 0654 403 Water Utilities Fund 5943460 Capital Expenditures/Expenses - Water Utilities $656 0654 403 Water Utilities Fund 5943460 Capital Expenditures/Expenses - Water Utilities $69,457 0654 403 Water Utilities Fund 5943460 Capital Expenditures/Expenses - Water Utilities $554,246 0654 403 Water Utilities Fund 5943460 Capital Expenditures/Expenses - Water Utilities $8,172 0654 403 Water Utilities Fund 5943460 Capital Expenditures/Expenses - Water Utilities $209,498 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 403 Water Utilities Fund 5943460 Capital Expenditures/Expenses - Water Utilities $6,143 0654 403 Water Utilities Fund 5943460 Capital Expenditures/Expenses - Water Utilities $83,929 0654 403 Water Utilities Fund 5943460 Capital Expenditures/Expenses - Water Utilities $1,089,037 0654 403 Water Utilities Fund 5943460 Capital Expenditures/Expenses - Water Utilities $429,364 0654 403 Water Utilities Fund 5943460 Capital Expenditures/Expenses - Water Utilities $460,305 0654 403 Water Utilities Fund 5943460 Capital Expenditures/Expenses - Water Utilities $128,716 0654 403 Water Utilities Fund 5943460 Capital Expenditures/Expenses - Water Utilities $139,362 0654 403 Water Utilities Fund 5943460 Capital Expenditures/Expenses - Water Utilities $22,323 0654 403 Water Utilities Fund 5943460 Capital Expenditures/Expenses - Water Utilities $71,273 0654 403 Water Utilities Fund 5943460 Capital Expenditures/Expenses - Water Utilities $27,968 0654 403 Water Utilities Fund 5943470 Capital Expenditures/Expenses - Water Utilities $1,380 0654 403 Water Utilities Fund 5973400 Transfers-Out $30,000 0654 403 Water Utilities Fund 5973400 Transfers-Out $76,720 0654 403 Water Utilities Fund 5973400 Transfers-Out $1,700 0654 403 Water Utilities Fund 5973400 Transfers-Out $23,026 0654 404 Sewer Utilities Fund 5913570 Debt Repayment - Sewer/Reclaimed Water Utilities $393,547 0654 404 Sewer Utilities Fund 5913570 Debt Repayment - Sewer/Reclaimed Water Utilities $52,632 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 404 Sewer Utilities Fund 5913570 Debt Repayment - Sewer/Reclaimed Water Utilities $529,412 0654 404 Sewer Utilities Fund 5913570 Debt Repayment - Sewer/Reclaimed Water Utilities $315,494 0654 404 Sewer Utilities Fund 5913570 Debt Repayment - Sewer/Reclaimed Water Utilities $513,514 0654 404 Sewer Utilities Fund 5923580 Interest and Other Debt Service Cost - Sewer/Reclaimed Water Utilities $5,903 0654 404 Sewer Utilities Fund 5923580 Interest and Other Debt Service Cost - Sewer/Reclaimed Water Utilities $1,053 0654 404 Sewer Utilities Fund 5923580 Interest and Other Debt Service Cost - Sewer/Reclaimed Water Utilities $13,235 0654 404 Sewer Utilities Fund 5923580 Interest and Other Debt Service Cost - Sewer/Reclaimed Water Utilities $73,712 0654 404 Sewer Utilities Fund 5923580 Interest and Other Debt Service Cost - Sewer/Reclaimed Water Utilities $119,978 0654 404 Sewer Utilities Fund 5943560 Capital Expenditures/Expenses - Sewer/Reclaimed Water Utilities $145,722 0654 404 Sewer Utilities Fund 5943560 Capital Expenditures/Expenses - Sewer/Reclaimed Water Utilities $2,719 0654 404 Sewer Utilities Fund 5943560 Capital Expenditures/Expenses - Sewer/Reclaimed Water Utilities $24,796 0654 404 Sewer Utilities Fund 5943560 Capital Expenditures/Expenses - Sewer/Reclaimed Water Utilities $507,909 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 404 Sewer Utilities Fund 5943560 Capital Expenditures/Expenses - Sewer/Reclaimed Water Utilities $15,662 0654 404 Sewer Utilities Fund 5943560 Capital Expenditures/Expenses - Sewer/Reclaimed Water Utilities $32,286 0654 404 Sewer Utilities Fund 5943560 Capital Expenditures/Expenses - Sewer/Reclaimed Water Utilities $7,100 0654 404 Sewer Utilities Fund 5943560 Capital Expenditures/Expenses - Sewer/Reclaimed Water Utilities $7,680 0654 404 Sewer Utilities Fund 5943560 Capital Expenditures/Expenses - Sewer/Reclaimed Water Utilities $483,969 0654 404 Sewer Utilities Fund 5943560 Capital Expenditures/Expenses - Sewer/Reclaimed Water Utilities $97,583 0654 404 Sewer Utilities Fund 5943570 Capital Expenditures/Expenses - Sewer/Reclaimed Water Utilities $908 0654 404 Sewer Utilities Fund 5973500 Transfers-Out $40,000 0654 404 Sewer Utilities Fund 5973500 Transfers-Out $68,183 0654 404 Sewer Utilities Fund 5973500 Transfers-Out $1,700 0654 404 Sewer Utilities Fund 5973500 Transfers-Out $325,000 0654 404 Sewer Utilities Fund 5973500 Transfers-Out $4,854 0654 412 Storm Water Mgmt Fund 5943160 Capital Expenditures/Expenses - Storm Drainage Utilities $10,930 0654 412 Storm Water Mgmt Fund 5943160 Capital Expenditures/Expenses - Storm Drainage Utilities $3,255 0654 412 Storm Water Mgmt Fund 5943160 Capital Expenditures/Expenses - Storm Drainage Utilities $2,809 0654 412 Storm Water Mgmt Fund 5943160 Capital Expenditures/Expenses - Storm Drainage Utilities $56,068 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 412 Storm Water Mgmt Fund 5943160 Capital Expenditures/Expenses - Storm Drainage Utilities $93,267 0654 412 Storm Water Mgmt Fund 5943170 Capital Expenditures/Expenses - Storm Drainage Utilities $454 0654 412 Storm Water Mgmt Fund 5973100 Transfers-Out $30,000 0654 412 Storm Water Mgmt Fund 5973100 Transfers-Out $23,896 0654 412 Storm Water Mgmt Fund 5973100 Transfers-Out $19,995 0654 504 P W Facilities M&O Fund 5941870 Capital Expenditures/Expenses - Centralized/General Services $1,902 0654 504 P W Facilities M&O Fund 5970000 Transfers-Out $1,500 0654 504 P W Facilities M&O Fund 5971800 Transfers-Out $35,000 0654 504 P W Facilities M&O Fund 5971800 Transfers-Out $40,937 0654 622 Cemetery Preneed Fund 5893000 Custodial Type Remittances $1,078 0654 633 Fiduary Fund 5860000 Court Remittances $2,029 0654 633 Fiduary Fund 5860000 Court Remittances $1,763 0654 633 Fiduary Fund 5860000 Court Remittances $1,256 0654 633 Fiduary Fund 5860000 Court Remittances $55,075 0654 633 Fiduary Fund 5860000 Court Remittances $8,449 0654 633 Fiduary Fund 5860000 Court Remittances $573 0654 633 Fiduary Fund 5860000 Court Remittances $1,663 0654 633 Fiduary Fund 5860000 Court Remittances $3,524 0654 633 Fiduary Fund 5860000 Court Remittances $351 0654 633 Fiduary Fund 5860000 Court Remittances $75 0654 633 Fiduary Fund 5860000 Court Remittances $425 0654 633 Fiduary Fund 5860000 Court Remittances $1,742 0654 633 Fiduary Fund 5860000 Court Remittances $13 0654 633 Fiduary Fund 5860000 Court Remittances $77 0654 633 Fiduary Fund 5893000 Custodial Type Remittances $17 0654 633 Fiduary Fund 5893000 Custodial Type Remittances $7,368 0654 633 Fiduary Fund 5893000 Custodial Type Remittances $3,272 MCAG Fund #Fund Name BARS Account BARS Name Amount 0654 633 Fiduary Fund 5893000 Custodial Type Remittances $684 0654 633 Fiduary Fund 5893000 Custodial Type Remittances $1,436 0654 633 Fiduary Fund 5893000 Custodial Type Remittances $87 0654 633 Fiduary Fund 5893000 Custodial Type Remittances $222 MCAG No 654 City of Arlington Receipts (3) Inter-bank transfers In (4) Disbursements (5) Inter-bank transfers out (6) Banner Checking $ 4,109,515 $ 38,954,103 $ 65,333,751 $ 51,291,214 $ 52,974,099 $ 4,132,056 Banner Reserve $ 2,084,990 $ 3,162 $ 39,048,191 $ 39,978,258 $ 1,158,085 Banner Airport $ 39 $ 434 $ 472 $ 0 Xpress $ 26,229 $ 6,353,458 $ 159,777 $ 6,176,373 $ 43,537 LGIP $ 6,897,638 $ 323,018 $ 1,000,000 $ 3,450,000 $ 4,770,656 Investments $ 58,008,878 $ 12,925,370 $ 15,728,447 $ 55,205,801 Petty Cash Account $ 500 $ 538 $ 538 $ 500 Revolving $ 2,150 $ 200 $ 1,950 Bank Totals $71,129,939 $45,634,175 $118,307,850 $51,451,529 $118,307,849 $65,312,585 Beginning Deposits in Transit (8) $ 252,855 $ (252,855) Year-end Deposits in Transit (9) $ 91,877 $ 91,877 Beginning Outstanding & Open Period Items (10) $ (2,182,769) $ (2,182,769) Year-end Outstanding & Open Period Items (11) $ 3,445,247 $ (3,445,247) NSF Checks (12) $ (180,727) $ (180,727) Cancellation of unredeemed checks/warrants (13) + Interfund transactions (14) $ 19,288,210 $ 19,288,210 Netted Transactions (15) $ (89,185) $ (89,185) Authorized balance of revolving, petty cash and change funds (16) + + Other Reconciling Items, net (17) Reconciling Items Totals $(1,929,914)$18,857,320 $20,280,776 $(3,353,370) Beginning Cash & Investment Balance (19) Revenues & Other Increases (20) Expenditures & Other Decreases (21) Ending Cash & Investment Balance (22) C4/C5 or Trial Balance Totals (18)$69,200,026 $64,491,494 $71,732,305 $61,959,215 Unreconciled Variance (23)$1 $-$0 RECONCILING ITEMS FROM GENERAL LEDGER FROM BANK STATEMENTS Bank & Investment Account name (1) Beginning Bank Balance (2) Deposits Withdrawals Ending Bank Balance (7) SCHEDULE SUMMARY OF BANK RECONCILIATION CASH BARS Schedule 06 Instructions Link For the Fiscal Year ended December 31, 2024 ID. No. Beginning Balance Additions Reductions Ending BalanceDue DateDebt ID Title Description General Obligation Debt/Liabilities 251.11 810,000 -190,000 620,00012/1/2027Non-voted General obligation bonds 2020-LTGO - N Olympic Ave (Refi) 251.11 5,825,000 -5,825,000 -10/31/2024Non-voted General obligation bonds 2014 LTGO-Refunding 2004/Police Station 251.11 -4,885,000 -4,885,00012/1/2034Non-voted General obligation bonds 2024 LTGO Refunding Police Station 251.11 25,000 -25,000 -12/1/2024Non-voted General obligation bonds 2014 LTGO-Refunding 2009/Airport Expansion 251.11 480,000 -60,000 420,00012/1/2030Non-voted General obligation bonds 2020 LTGO - Refunding Fire Station 46 251.11 2,700,000 -125,000 2,575,00012/1/2039Non-voted General obligation bonds Graafstra Note- (Refi) 251.11 4,532,758 -236,671 4,296,08712/1/2039Non-voted General obligation bonds 2020 LTGO Fire Station #48 251.11 569,738 -104,412 465,3261/1/2028Non-voted General obligation bonds 2023 LTGO - Police Cars 14,942,496 4,885,000 6,566,083 13,261,413Total General Obligation Debt/Liabilities: Revenue and Other (non G.O.) Debt/Liabilities 259.12 992,117 350,747 -1,342,864Compensated Absences Compensated Absences 263.82 1,180,639 -393,547 787,0926/1/2026Loans and other obligations to the federal government or other out-of -state governments 2006 PW Loan WWTP - PW-06- 962-002 263.82 210,526 -52,632 157,8946/1/2027Loans and other obligations to the federal government or other out-of -state governments 2007 PW Loan WWTP - PR07- 951-001 263.82 2,647,058 -529,412 2,117,6466/1/2028Loans and other obligations to the federal government or other out-of -state governments 2008 PW Loan WWTP - PC08- 951-001 City of Arlington Schedule of Liabilities For the Year Ended December 31, 2024 ID. No. Beginning Balance Additions Reductions Ending BalanceDue DateDebt ID Title Description 263.82 2,604,796 -315,494 2,289,3025/31/2031Loans and other obligations to the federal government or other out-of -state governments Recovery Act Loan-DOE Loan L1000024 263.82 4,239,695 -513,514 3,726,1815/31/2031Loans and other obligations to the federal government or other out-of -state governments Base Revolving Fund Loan- DOE Loan L1000025 263.52 679,762 54,233 132,015 601,980Installment Purchases Leased Vehicles 263.52 42,497 59,297 27,781 74,013Installment Purchases Office Equipment 263.57 16,848 -16,848 -12/31/2024Leases, SBITA, and PPPs Police Impound Building 264.30 1,008,922 -255,880 753,042Pension Liabilities Pension Liability 264.40 1,918,196 135,545 -2,053,741OPEB Liabilities OPEB Liabilities 15,541,056 599,822 2,237,123 13,903,755Total Revenue and Other (non G.O.) Debt/Liabilities: 27,165,1688,803,2065,484,82230,483,552Total Liabilities: City of Arlington Schedule of Liabilities For the Year Ended December 31, 2024 City of Arlington Schedule of Expenditures of State Financial Assistance For the Year Ended December 31, 2024 State Agency Name Program Title Identification Number Total Criminal Justice Training Commission Denied Firearms Grant 41,666State Award from Criminal Justice Training Commission Sub-Total:41,666 Military Department D24-042 11,617State Award from Military Department Sub-Total:11,617 Department of Ecology SWMLSWFA-2021- ArliPW-00049 8,261State Award from Department of Ecology Department of Ecology WQSWCAP-2123- ARLIPW-00159 11,043State Award from Department of Ecology Sub-Total:19,304 Move Ahead Washington ARL-01-23 250,000State Award from Department of Transportation Department of Transportation GCB 1098 1,169State Award from Department of Transportation Department of Transportation ARL-01-24 23,754State Award from Department of Transportation Sub-Total:274,923 Transportation Improvement Board (TIB) 8-1-817(009)-1 858,669State Award from Transportation Improvement Board (TIB) Sub-Total:858,669 Department of Commerce 23-63210-068 62,500State Award from Department of Commerce Sub-Total:62,500 Other State Agencies K5545 375,000State Award from Other State Agencies Other State Agencies 2024 66,071State Award from Other State Agencies Page: 1 of 2Report based on unaudited annual report submissions as of 9/16/2025 State Agency Name Program Title Identification Number Total Other State Agencies GRT17360 10,824State Award from Other State Agencies Sub-Total:451,895 Total State Grants Expended:1,720,574 Page: 2 of 2Report based on unaudited annual report submissions as of 9/16/2025 Federal Agency (Pass-Through Agency)Federal Program ALN Number Other Award Number Expenditures Passed through to Subrecipients Note From Pass- Through Awards From Direct Awards Total OFFICE OF JUSTICE PROGRAMS, JUSTICE, DEPARTMENT OF National Institute of Justice Research, Evaluation, and Development Project Grants 16.560 -8,769 8,769 -3 FEDERAL AVIATION ADMINISTRATION, TRANSPORTATION, DEPARTMENT OF Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs 20.106 -23,849 23,849 - FEDERAL AVIATION ADMINISTRATION, TRANSPORTATION, DEPARTMENT OF Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs 20.106 -46,295 46,295 - FEDERAL AVIATION ADMINISTRATION, TRANSPORTATION, DEPARTMENT OF Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs 20.106 -428,379 428,379 - FEDERAL AVIATION ADMINISTRATION, TRANSPORTATION, DEPARTMENT OF Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs 20.106 -264,717 264,717 - Total ALN 20.106: -763,240 763,240 - City of Arlington Schedule of Expenditures of Federal Awards For the Year Ended December 31, 2024 The accompanying notes are an integral part of this schedule. Federal Agency (Pass-Through Agency)Federal Program ALN Number Other Award Number Expenditures Passed through to Subrecipients Note From Pass- Through Awards From Direct Awards Total FEDERAL HIGHWAY ADMINISTRATION, TRANSPORTATION, DEPARTMENT OF (via WA St Dept of Transportation) Highway Planning and Construction 20.205 LA-10664 71,721 -71,721 - FEDERAL HIGHWAY ADMINISTRATION, TRANSPORTATION, DEPARTMENT OF (via WA St Dept of Transportation) Highway Planning and Construction 20.205 LA-9657 26,447 -26,447 - Total ALN 20.205: 98,168 -98,168 - Highway Safety Cluster NATIONAL HIGHWAY TRAFFIC SAFETY ADMINISTRATION, TRANSPORTATION, DEPARTMENT OF (via Traffic Safety Commission) State and Community Highway Safety 20.600 2024-HVE-5120 -Region 10 Target Zero Task Force 30,275 -30,275 - Total Highway Safety Cluster: 30,275 -30,275 - DEPARTMENTAL OFFICES, TREASURY, DEPARTMENT OF THE COVID 19 - CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS 21.027 -2,980,960 2,980,960 - FEDERAL EMERGENCY MANAGEMENT AGENCY, HOMELAND SECURITY, DEPARTMENT OF (via WA Military Dept) Disaster Grants - Public Assistance (Presidentially Declared Disasters) 97.036 D24-042 69,704 -69,704 -4 City of Arlington Schedule of Expenditures of Federal Awards For the Year Ended December 31, 2024 The accompanying notes are an integral part of this schedule. Federal Agency (Pass-Through Agency)Federal Program ALN Number Other Award Number Expenditures Passed through to Subrecipients Note From Pass- Through Awards From Direct Awards Total FEDERAL EMERGENCY MANAGEMENT AGENCY, HOMELAND SECURITY, DEPARTMENT OF (via WA Military Dept) State and Local Cybersecurity Grant Program Tribal Cybersecurity Grant Program 97.137 E24-150 5,711 -5,711 - FEDERAL EMERGENCY MANAGEMENT AGENCY, HOMELAND SECURITY, DEPARTMENT OF (via WA Military Dept) State and Local Cybersecurity Grant Program Tribal Cybersecurity Grant Program 97.137 E24-262 75,000 -75,000 - Total ALN 97.137: 80,711 -80,711 - Total Federal Awards Expended:278,858 3,752,969 4,031,827 - City of Arlington Schedule of Expenditures of Federal Awards For the Year Ended December 31, 2024 The accompanying notes are an integral part of this schedule. City of Arlington Notes to the Schedule of Expenditures of Federal Awards For the Year Ended December 31,2024 Note 1 – Basis of Accounting This Schedule is prepared on the same basis of accounting as the City of Arlington financial statements.The City of Arlington uses Cash Basis Accounting. Note 2 –Federal De Minimis Indirect Cost Rate The City of Arlington has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Note 3 –Bulletproof Vest Grant The amount shown as current year expenditures include $6,736.31 in prior period expenditures from 2023.The City of Arlington received approval for this funding on September 26,2024 and received the funds on December 16,2024.The City was allowed to go back and capture costs from prior periods as they related to the project listed in the funding agreement. Note 4 –FEMA Grant –Prairie Creek Drainage Improvement The amount shown as current year expenditures includes $15,183.56 in prior period expenditures from 2023.The City of Arlington received approval for this funding in May 2024 when the approved project was upgraded from a culvert to a bridge.The City was allowed to go back and capture costs from prior periods as they related to the amended project agreement. These funds were received in May 2024. City of Arlington Schedule 21 Questions 1-6 (unaudited) For Fiscal Year Ended: 2024 Property and Liability Insurance Health and Welfare Insurance Unemployment Compensation Obligations Workers Compensation Obligations Other Risks or Obligations Belong to a public entity risk pool All benefits provided by health insurance company or HMO Pay taxes to the Department of Employment Security (“Taxable”) Pay premiums to the Department of Labor and Industries Page: 1 of 2Report based on unaudited annual report submissions as of 9/16/2025 City of Arlington Schedule 21 Questions 1-6 (unaudited) For Fiscal Year Ended: 2024 Washington PFML Program Entity Government Type Pay premiums to the State’s program for both benefits City of Arlington City/Town Page: 2 of 2Report based on unaudited annual report submissions as of 9/16/2025 City of Arlington Council Agenda Bill WS #3 Attachment September 22, 2025 Community Engagement Quarterly Report Quarterly Report Administration; Sarah Lopez, Community Engagement Director EXPENDITURES REQUESTED: 0 BUDGET CATEGORY: N/A BUDGETED AMOUNT: LEGAL REVIEW: DESCRIPTION: ALTERNATIVES: 1 Community Engagement Quarterly Report September 2025 Recently Completed, Current Projects: • Seattle Refined (tourism project) airs on KOMO: Sept. 24 and Sept. 25, during 3:00-3:30 program • Music in the park concerts- success, city sponsored 10 concerts, plus 3 other concerts by non-profits (soccer club, street fair, and art show) • Hispanic Heritage event • National Night Out event • New electronic reader board for merchants parking lot, install Sept./Oct. • CivicRec – recreation and facility management online platform – currently in training • PUD Tree Power grant tree planting - October • Public Art Projects – Love Won, Eagle Trail/Haller mural, bicycle mural repaint, Sundial, new art for Division Street roundabout • 3 Eagle Scout projects – dog park shelter, signs for Portage-Kruger Creek Trail, telephone in the wind • Dog park at York Park grand opening • Jensen Park restroom project – with PW • Pickleball project – with PW New Projects: • Hometown Holiday Planning • Youth Council projects • Design and funding for Pump Track for Jensen Park with Arlington Rotary • Arlington Update October edition • Public Art Application available now, focus for 2026- maintenance and 211th mural, possibly 188th roundabout Communications Quarterly Press Releases (PR) /Media Alerts (June - September): • SMART Investigating Use of Force Incident at the Twin Lakes Shopping Center • SMART Concludes Investigation of Use of Force Incident at SR9 in Lake Stevens • Community Notification: Arlington Police Respond to Incident at Arlington School District Main Office Parking Area • Arlington Police Department Investigate Stabbing Incident • Arlington Police Department Arrest Man Following Disturbance at Eagle Creek Elementary School • Northwest Regional Aviation to Conduct Emergency Response Drill at the Arlington Municipal Airport • Arlington Police Department Conducts Investigation of Knife Assault • Joint; A1 EV Charging Station Project 2 Arlington Update Newsletter: Next edition is October E-newsletters Weekly: Arlington Update Newsletter | Arlington, WA • Weekly E-Newsletter through Constant Contact September 12 2025: 1,310 Opens May 2025: 1,459 opens • Weekly All Staff Bulletin sent to employees and council: 52-59% open rate City Website: https://www.arlingtonwa.gov/ Top webpages for last 90 days Views: City of Arlington Facebook Page: https://www.facebook.com/arlingtonwa February 2025 12,970 Followers June 2025 14,161 Followers September 2025 15,041 Followers Top Views: 3 Videos of Meetings: https://www.youtube.com/@CityofArlingtonWashington/streams February 2025: 347 subscribers June 2025: 392 subscribers September 2025: 405 subscribers City Council workshop September 8, 2025: 80 views Planning Commission meeting September 16, 2025: 13 views Additional Social Media sites: Twitter https://x.com/home and Instagram https://www.instagram.com/arlingtonwacity/ 4 Community Outreach Tourism Projects: • Tourism grant applications for 2026: Eagle Festival, Outdoor Music Series, Hispanic Heritage Event, Outdoor Speaker System for downtown-phase 1. • Parks brochure: Received quote for brochure and map of Arlington parks. Potential 2027 project. Meet me in Arlington Program https://meetmeinarlington.com/ Website: Business users 331, Product listings 678. Facebook followers 2.9K, Instagram Followers 2,904 (growing). Top Cities, Arlington Marysville and Lake Stevens. Trips: Meet Me in Arlington helps visitors learn more about the city: Zip Trips: Meet Me in Arlington helps visitors learn more about the city, events | FOX 13 Seattle Popup Shop calendar https://www.arlingtonwa.gov/popup. New program hosted at Pop-up is the Fourth Friday evening events. Business Classes with Stilly Valley Chamber of Commerce: • September 18: Power of Connections Youth: • Youth Council –New group, just met on September 11. To Council for appointment October 6. • Youth Coalition –focus group led by Stilly Valley Health Connections • Friday Funday after school events, Stilly Valley Youth Dynamics, starts Sept. 19 Volunteers: • Kiwanis Club of Arlington, Mayor Volunteer Award August 2025 • Rotary Club- Haller Park, litter removal Park Projects: • Pickleball- in construction • Jensen Park restrooms and parking lot expansion – in construction through spring • Community Garden • Dog park at York Park – complete • PARC: Investigating costs to improve play features at Terrace Park • Eagle Scout projects completed during summer – dog park shelter Stormwater Wetland Park, Telephone in the Wind, Portage-Kruger Creek signage • Bike Pump Track – Design complete potential spring build • PUD tree grant – planting Centennial Trail 4th Street to Division Street, 13 trees October 5 Public Art Projects: www.arlingtonwa.gov/art • Repaint bike mural at Haller Park, Erica Knapp- rededication of mural September 23 • Sundial, benches and interpretive sign for Stormwater Wetland Park, Lin McJunkin and Milo White-in process – dedication event in fall/winter • Gateway sign repaint (SR9/SR531), Caroline Sumpter – not complete • Logging mural, Centennial Trail near 5th Street- printed • Love Won Another sculpture, Jim Jacobson- installed • Art benches with kids’ art – concrete benches on order • Mural on SR9 Bridge pillar, Lori Angdahl – complete and dedicated on September 12. • 2 chainsaw carvings for Division Street roundabouts, Steve Backus- fall, in process • Interpretive Mountains sign for Airport Blvd. (to be installed) • Skateboard Park touchups- completed 2025 Events City Sponsored: www.arlingtonwa.gov/events • Hispanic Heritage Event, September 13 • Hometown Holidays Kick-off November 29 • Hometown Holidays Santa Parade December 6 More Fall events: Arlington Farmers Markets, Saturdays, 10 a.m. to 2 p.m. Last Market is Sept. 27 Arlington Food Bank Farm to Table Gala, September 12 Hispanic Heritage Event, September 13, Legion Park Whole Washington Benefit Concert, September 20 at Legion Park Homecoming Parade, Friday October 10 at 5:30pm Olympic Avenue Walk for Apraxia, October 11 at Smokey Point Park, 9am to noon Wag-o-ween, October 11 at Legion Park Oktoberfest, October 18 Hometown Halloween, October 25 6 Images: Hispanic Heritage Event Music at Legion Park Crowds: 7 Skatepark Touch Ups: Kiwanis Award and Retirement of Club Flowers by George Retirement 8 FOX hosts Zip Trips from Arlington Dog park at York Park ribbon cutting 9 2025 Public Art Before and after murals 10 New Night Market – Fourth Fridays at Innovation Center/Pop-Up Shop National Night Out event Eagle Scout projects: Portage-Kruger Creek Trail signage, shelter at dog park- Stormwater Wetland, Telephone in the wind (in process). City of Arlington Council Agenda Bill Item: WS #4 Attachment D COUNCIL MEETING DATE: September 22, 2025 Airport Quarterly Report Airport 3rd Quarter Report Airport; Marty Wray, Director EXPENDITURES REQUESTED: N/A BUDGET CATEGORY: N/A BUDGETED AMOUNT: LEGAL REVIEW: HISTORY: ALTERNATIVES: RECOMMENDED MOTION: Airport Third Quarter Report Completed Projects: • Taxiway Alpha: Airport staﬀ is pleased to announce the completion of the Taxiway Alpha Mill and Overlay Project! This project began in late April and was ﬁnished ahead of schedule, reopening on August 21. A second coat of striping will be applied in late September with minimal impact on airport users. The Taxiway Alpha Project included a mill and overlay, as well as the reconstruction of taxiway connectors A1 and A4 to meet FAA standards. The work was divided into four phases to minimize the impact on airport users during the project. • Removing derelict aircraft from airport property is nearly complete. • Hometown Fly In: Great success with over 55 aircraft camping attendees, 145 aviators in attendance and approximately 500 public visitors. Numerous events, displays, booths and vendors. • Community Airport Day: Multiple vendors, food trucks and events. Over 175 kids ﬂew for free with Young Eagle event and 18 volunteer pilots. An estimated 1500 public came to the event. • Fiber Project Update: Phase three of the Fiber Installation Project began on May 27 and is expected to be complete by mid-September. This phase will continue the installation of ﬁber along the east side of the airport. Additional ﬁber will also be installed on Airport Boulevard and in the northwest area of airport property. The project aims to enhance internet service and security for airport tenants and businesses located on the premises. Expanding the ﬁber network throughout the airport will also improve operations for companies that choose to remain or relocate to Arlington Municipal Airport. • Settling delinquent accounts. • Master Plan and Obstruction Survey Project Update: Currently at about 75% completion. There will be an additional Public Advisory Committee (PAC) meeting scheduled for the ﬁrst part of October, where the PAC will review the latest drafted information. • EV Charging Station: The City’s permit applications have been submitted and are under review for the EV Charging Station Install Project. Staﬀ anticipates having this project completed by the end of the year. City of Arlington Council Agenda Bill WS #5 Attachment September 22, 2025 Maintenance and Operations Quarterly Report Quarterly Report Maintenance and Operations; Josh Grindy, Manager EXPENDITURES REQUESTED: 0 BUDGET CATEGORY: N/A BUDGETED AMOUNT: LEGAL REVIEW: DESCRIPTION: ALTERNATIVES: Maintenance & Operations Quarterly Report July/August/September 2025 Challenges/Opportunities/Highlights • Staffing: o All 14 Full Time Employee positions are currently ﬁlled. o All Seasonal positions were ﬁlled during the summer months with great staff this year and hopefully some will return in 2026. o All but 2 seasonal staff have ﬁnished in September, and we are brining on 2 additional seasonal staff for the months of October to end of March. • Department of Corrections (DOC) Work Crews: o For the months of July, August, and September the DOC crews have been reliable working 2 days a week. o With the reliable crews they have been arriving with teams of 5-6 inmates per day. o The focus for DOC crews for this quarter has been Park vegetation control, assisting with larger projects, and homeless camp cleanups. • Streets: o July:  100 linear feet of sidewalk repaired in the Brickwood Neighborhood working with the HOA for a phased approach.  75 linear feet of sidewalk repaired in the old town of Arlington by Haller Middle school on 1st ave and Hamil drive.  Roadside mowing was completed at the King Thompson bridge up to WSDOT Right of Way of I-5.  Lane and Parking changes were made to Newberry St to accommodate the upcoming Broadway and Division traffic changes.  30 Potholes were ﬁlled.  4 Street signs were replaced.  2 Sidewalks were repaired. o August:  7 Tree wells on 40th ave were ﬁlled in with concrete due continual commercial truck damage from the narrow roadway.  Semi- annual alley maintenance was completed to include the build up of the alley behind Macleod with asphalt millings.  Quarterly median maintenance was completed pulling weeds and cutting back vegetation.  17 Potholes were ﬁlled.  1 Street sign replaced.  36 Sidewalks were repaired. o September:  Snohomish county completed the repairs of Burn and Tveit roadways, returning in Spring to apply the chip seal.  Rapid Flashing beacons were installed on Cemetery Road with a new crosswalk for safety.  Over 3,000’ of thermoplastics were replaced by contractor. This provides the safety lines for the crosswalks, stop bars, and railroad crossings.  1 Pothole has been ﬁlled up to date of Mid- September  1 Sidewalk was repaired. • Facilities: o July:  Quarterly HVAC maintenance was completed. o August:  New Cooling tent was deployed 3 times during the heat waves providing the public a cooling down station. o September: Contractor completed a soft pressure washing of City Hall. • Parks: o July:  July 4th events completed for another successful year.  Street fair was a success with the M&O team working with the street fair coordinator and DABA.  Fencing was completed at York Park and grand opening of the Dog park. o August:  Quake ballﬁeld safety netting has been replaced to provide safety for spectators from foul balls.  River view park hedge was removed to open the park space and help with annual maintenance. o September:  The staining and clear coating have been completed on the Haller Splash pad, so it is ready for the 2026 season.  M&O have been preparing the dirt surrounding the Storm Water round house location for the Sun dial art project.  Centennial Park courtyard trough drains were replaced.  Limbing of the Centennial Park large trees was completed for better visibility of the new road changes for drivers. • Airport: o July:  100 Gallon Diesel tank was purchased and now on site at M&O for quicker ﬁll-ups and cost savings for the off-road Airport Mowing equipment.  Hometown Fly-in was a success with Staff working to get the Airport office grounds looking clean before all the summer events. o August:  Airport Appreciation Day was a success with a large attendance and our staff were able to support the needs of the event.  4 license plate camera readers were installed at the entry gates allowing for city vehicles to enter without stopping.  M&O staff assisted IT with 6 locations on Airport being changed over to Fiber from Nano-beam and CAT 6 to provide a more reliable connection. Internal staff requests July/August/September 2025 Month # of Requests 2025 487 Citizen online requests July/August/September 2025 Month # of Requests January 20 February 10 March 3 April 19 May 22 June 10 July 24 August 21 September 5 October November December 2025 134