HomeMy WebLinkAbout06-22-26_Council Workshop PacketSPECIAL 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 – Raelynn
APPROVAL OF THE AGENDA
Mayor Pro Tem Michele Blythe
INTRODUCTION OF SPECIAL GUESTS AND PRESENTATIONS
WORKSHOP ITEMS – NO FINAL ACTION WILL BE TAKEN
1. Interlocal Agreement for the Snohomish Regional Drug Task Force for 2026 ATTACHMENT A
Staff Presentation: Jonathan Ventura
Council Liaison: Michele Blythe
2. Interlocal Agreement for the Allied Law Enforcement Response Team ATTACHMENT B
(ALERT) for 2026 Renewal
Staff Presentation: Jonathan Ventura
Council Liaison: Yvonne Gallardo-Van Ornam
3. Acceptance of Washington State Office of Public Defense (OPD) FY27 ATTACHMENT C
Simple Possession Advocacy and Representation Program (SPAR) Grant
Staff Presentation: Jonathan Ventura
Council Liaison: Tim Abrahamson
4. Medallion Inn and Suites Right of Way Dedication of Real Property for ATTACHMENT D
Public Right of Way Purposes
Staff Presentation: Thad Newport
Council Liaison: Nathan Senff
5. May 2026 Financial Report ATTACHMENT E
Staff Presentation: Shelby Burke
Arlington City Council Workshop
Monday, June 22, 2026 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.
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.
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 Item: WS #1 Attachment A
June 22, 2026
Interlocal Agreement for the Snohomish Regional Drug Task Force for 2026
Draft Interlocal Agreement
Police Department; Jonathan Ventura, Chief 360-403-4621 EXPENDITURES REQUESTED: $6,185 BUDGET CATEGORY: General Fund - Police LEGAL REVIEW:
The attached Interlocal Agreement is a renewal agreement for participating in the Snohomish Regional Drug Task Force (SRDTF) for 2026. The term of the Interlocal is January 1, 2026-December 31, 2027, contingent upon local legislative appropriation of the necessary funds. The Interlocal Agreement allows participating jurisdictions to jointly coordinate selected law enforcement activities, resources, and functions to disrupt illegal drug trafficking systems and to remove drug traffickers through a cooperative program of investigation, prosecution, and asset forfeiture.
Workshop; Discussion only. At the July 6, 2026, Council meeting, the recommended motion will be, “I move to approve the Interlocal Agreement with the Snohomish Regional Drug Task Force and approve the mayor to sign it upon legal review.”
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ATTEST:
APPROVED AT THE DIRECTION OF THE PARTICIPATING JURISDICTION:
___________________________ Dated ______________________
Don E. Vanney, Mayor Jurisdiction of: City of Arlington
ATTEST:
________________________________ Dated __________________________
Raelynn Jones, City Clerk
APPROVED AS TO FORM:
________________________________ Dated ___________________________
Oskar Rey, City Attorney
City of Arlington
Council Agenda Bill
Item: WS #2 Attachment B COUNCIL MEETING DATE: June 22, 2026
Interlocal Agreement for the Allied Law Enforcement Response Team for 2026
Draft Interlocal Agreement
Police Department; Jonathan Ventura, 360-403-4621 EXPENDITURES REQUESTED: BUDGET CATEGORY: General Fund - Police LEGAL REVIEW:
The attached Interlocal Agreement is a renewal agreement for participating in the Allied Law Enforcement Response Team (ALERT) for 2026. The initial term of this Agreement shall be for one (1) year (the “Initial Term”), from the effective date of this Agreement and contingent upon local legislative appropriation of the necessary funds for this specific purpose in accordance with each party’s Charter and applicable law. The term of this Agreement may be extended for up to two (2) additional periods of five (5) years each (respectively, the “First Extended Term” and the “Second Extended Term”). Extension of the Agreement shall be automatic unless one of the parties provides written notice of termination as more fully described in Section 15 of this Agreement.
Workshop; Discussion only. At the July 6, 2026, Council meeting, the recommended motion will be, “I move to approve the Interlocal Agreement with the Allied Law Enforcement Response Team and approve the mayor to sign it upon legal review.”
ALERT ILA 2026 Page 1 of 14
INTERLOCAL AGREEMENT FOR
ALLIED LAW ENFORCMENT RESPONSE TEAM (ALERT)
COOPERATION
This INTERLOCAL AGREEMENT FOR ALLIED LAW ENFORCMENT RESPONSE
TEAM (ALERT) COOPERATION, (this “Agreement”) is made and entered into as of this
day: ______________________________by and between SNOHOMISH COUNTY,
apolitical subdivision of the State of Washington (the County), the CITY OF EVERETT,
a Washington municipal corporation (Everett), the CITY OF ARLINGTON, a Washington
municipal corporation (Arlington), the CITY OF BOTHELL, a Washington municipal
corporation (Bothell), the CITY OF EDMONDS, a Washington municipal corporation
(Edmonds), the CITY OF LAKE STEVENS, a Washington municipal corporation (Lake
Stevens), the CITY OF LYNNWOOD, a Washington municipal corporation (Lynnwood),
the CITY OF MARYSVILLE, a Washington municipal corporation (Marysville), the
CITY OF MOUNTLAKE TERRACE, a Washington municipal corporation (Mountlake
Terrace), the CITY OF MUKILTEO, a Washington municipal corporation (Mukilteo).
RECITALS
A. The County and the Cities of Everett, Arlington, Bothell, Edmonds, Lake Stevens,
Lynnwood, Marysville, Mountlake Terrace, Mukilteo (hereinafter Municipalities) are
public agencies as defined by chapter 39.34 RCW and chapter 10.93 RCW, and are
authorized to entered into interlocal agreements to provide for joint or cooperative
actions to provide services and facilities in a manner and pursuant to forms of
governmental organization that will accord best with geographic, economic, population
and other factors influencing the needs and development of local communities; and
B. The County and the Municipalities recognize that incidents of a serious criminal nature
do occur in civil disturbance situations which require a specially trained and equipped
law enforcement response to effectively respond to the situation. These incidents create
demand on both the County and Municipal resources. The parties believe these
resources are economically served by forming a regional Allied Law Enforcement
Response Team (hereinafter ALERT).
C. Freedom of speech is a fundamental right guaranteed by the United States Constitution.
When exercised within the spirit and intent of the law, individuals are afforded the
opportunity to express opinions openly and without fear of reprisal from the
government.
D. All parties intend through this Agreement to combine any respective ALERT resources
to form a single regional ALERT. The regional ALERT shall be specially structured,
trained and equipped to respond to and resolve substantial civil disturbance activity in
both the listed Municipalities and the County.
E. The County and the Municipalities intend that a regional team facilitates increased
ALERT ILA 2026 Page 2 of 14
operational efficiencies and economies of scale by providing a mechanism for the
sharing of material, personnel, knowledge, equipment, and training, all as more fully
described by, and pursuant to the terms and conditions contained in, this Agreement.
AGREEMENT
NOW, THEREFORE, in consideration of the respective agreements set forth below
and for other good and valuable consideration, the receipt and sufficiency of which are
hereby acknowledged, the County and the Municipalities agree as follows:
1. TERM
1.1 Initial Term
The initial term of this Agreement shall be for one (1) year (the “Initial Term”), from the
effective date of this Agreement. As provided by RCW 39.34.040, this Agreement shall
not take effect unless and until it has: (i) been duly executed by the listed parties; and (ii)
either filed with the Snohomish County Auditor or posted on the County’s Interlocal
Agreements website. Provided, however, that all listed parties’ obligations after December
31, 2026, are contingent upon local legislative appropriation of the necessary funds for this
specific purpose in accordance with each party’s Charter and applicable law.
1.2 Extensions
The term of this Agreement may be extended for up to two (2) additional periods of five
(5) years each (respectively, the “First Extended Term” and the “Second Extended
Term”). Extension of the Agreement shall be automatic unless one of the parties provides
written notice of termination as more fully described in Section 15 of this Agreement.
2. ESTABLISHMENT OF ALERT
The ability to safely control, contain, and resolve civil disturbance incidents that require
the application of specialized equipment, training, and tactics, including but not limited to
community member protection, property protection, crowd control, riotous conduct, and
mass arrests, often strains the resources of the Municipalities and the County. Law
enforcement efforts directed at these civil disturbance incidents have, for the most part,
been conducted by law enforcement agencies working independently. A multi-
jurisdictional effort to respond to and resolve specific civil disturbance criminal incidents
is anticipated to result in more effective pooling of personnel, improved utilization of
County and Municipalities funds, reduced duplication of equipment, improved training,
development of specialized expertise, and increased utilization/application of a combined
special response team. This cooperation results in improved services for the community
members of all participating jurisdictions, increased safety for team members and the
community, and improved cost effectiveness. Therefore, the County and the Municipalities
hereby establish ALERT to effectively address the concerns described above.
ALERT ILA 2026 Page 3 of 14
3.ALERT STRUCTURE
The command cadre consists of the Team Commander and two Assistant Team
Commanders. The parties agree that during this initial period the Team Commander shall
be the current Edmonds PD Commander while the Assistant Team Commanders shall be
the current Everett PD Commander and the Bothell PD Commander. The parties further
agree that as these positions become vacant, the board shall select the Team Commander
and any additional Assistant Team Commanders.
ALERT members shall not include peripheral operators such as vehicle operators, K -9
officers, Public Information Officers, investigators, or intelligence officers that may or may
not respond to an ALERT call in a support function.
4.ALERT ADMINISTRATIVE OVERSIGHT
The ALERT Oversight Board shall consist of the Sheriff and participating Municipalities’
Chiefs of Police, or their designees. The Board shall have administrative oversight of
ALERT, approve changes to standard operating procedures and appoint command
personnel to ALERT. The Board may also approve the annual ALERT budget, provided
that each jurisdiction’s obligation under the ALERT budget is contingent upon local
legislative appropriation of necessary funds.
The Team Commander shall present a report annually to the ALERT Oversight Board that
outlines the prior year's training, missions, personnel changes, staffing, major equipment
acquisitions, and anticipated activity in the coming year.
All parties agree that personnel selection processes, training standards and requirements
will meet the standards outlined in the ALERT Standard Operating Procedure. Nothing in
this Agreement shall prohibit any agency from requiring additional agency-specific
qualification standards and/or training requirements beyond that required in the Standard
Operating Procedure.
5.TEAM COMMAND: ACTIVATION AND DEPLOYMENTS
A.Team Commander:
1.The Team Commander shall have overall operational responsibility and tactical
command during deployments.
2.The Team Commander shall provide oversight of tactical operations and shall
have the responsibility of validating and approving tactical plans and actions.
3.The Team Commander shall report to the Incident Commander when such is
designated.
B.Assistant Team Commander:
1.The Assistant Team Commander shall have responsibility for the deployment
of the Team and directing what Team personnel and assets will be required.
2.The Assistant Team Commander shall direct operations as approved by the
Team commander.
ALERT ILA 2026 Page 4 of 14
3.The Assistant Team Commander shall report to the Team Commander.
4.In the absence of the Team Commander, an Assistant Team Commander shall
assume the functions/responsibilities of the Team Commander.
5.In the absence of an Assistant Team Commander, a qualified Squad Leader
shall be designated by the Team Commander to perform as the Assistant Team
Commander, with the expectation that the designated Squad Leader cannot also
function as the Team Commander.
C.Nothing in this section shall prohibit or otherwise prevent any agency from sending
designated supervisory personnel to any deployment for the purpose of monitoring
and/or evaluating their agency's personnel, training, and or equipment. During a
deployment, operational command shall follow the ALERT Standard Operating
Procedures.
6.DEVELOPMENT AND REVIEW OF STANDARD OPERATING
PROCEDURES
A.The parties shall cooperatively develop a Standard Operating Procedure (SOP)
manual for ALERT.
B.This SOP shall be annually reviewed by the Team Commander and any changes
approved by the ALERT Oversight Board.
7.COST SHARING/BUDGET AND FINANCE
It is the intent of the parties that operational, training, and equipment costs of ALERT be
shared equitably among the parties. It is recognized that ALERT shall not exist as a single
budgeted entity in any agency’s budget. The ALERT Oversight Board shall be responsible
for determining the proper allocation between the parties of any shared costs/expenses
associated with ALERT.
8.COST REIMBURSEMENT
Any party that receives Equipment, as defined below, from another party pursuant to this
Agreement shall reimburse the party that provided the Equipment for the providing party’s
actual costs incurred in providing same. A party that supplies Equipment to another party
under this Agreement shall deliver to the party that received such Equipment a written
invoice detailing the actual costs incurred by the providing party in supplying the
Equipment at issue. The receiving party shall pay the providing party ’s invoice within
thirty (30) days of receiving same.
ALERT ILA 2026 Page 5 of 14
9.EQUIPMENT REQUIREMENTS, MAINTENANCE AND OPERATION
For purposes of this Agreement, the term “Equipment” shall refer to any materials, tools,
machinery, equipment, supplies, facilities, or other property used in performing one or
more ALERT activities.
9.1 Basic Requirements
All parties agree to issue/maintain individual equipment, uniforms, protective equipment,
and weapons as outlined in the Standard Operating Procedure. All parties agree to
supply/maintain necessary pooled team equipment as outlined in the Standard Operatin g
Procedure.
It is the intent of all parties not to restrict personnel operating under a joint agreement from
utilizing any equipment, gear or weapons owned by any party to this Agreement as required
by the Team Commander under the guidelines of the Standard Operating Procedure.
9.2 Care and Maintenance
A party receiving Equipment pursuant to this Agreement shall be responsible for the proper
care, use, maintenance and security of the Equipment from the time the receiving party
receives the Equipment until the Equipment is returned to the providing party. Should any
Equipment be returned to a providing party in a damaged or deteriorated condition (not
attributable to normal wear and tear during proper use), the party that returned the
Equipment in a damaged or deteriorated condition shall pay the party tha t provided the
Equipment the costs of repairing or replacing the Equipment at issue.
9.3 Use and Operation
The parties agree that equipment provided under this Agreement shall only be used by
personnel qualified in its use through appropriate training and/or supervision.
10.INDEPENDENT CAPACITY
The employees or agents of each party who are engaged in the performance of this
Agreement shall continue to be employees or agents of that party and shall not be
considered for any purpose to be employees or agents of any other party.
11.COVENANT TO COOPERATE
The County and the Municipalities hereby covenant to the other parties to this Agreement
that it shall use good faith efforts to cooperate with the other parties in implementing the
intent and furthering the goals of this Agreement.
12.COMPLIANCE WITH LAWS
The County and the Municipalities shall at all times exercise their rights and perform their
respective obligations under this Agreement in full compliance with all applicable laws,
ordinances, rules and regulations of any public authority having jurisdiction.
ALERT ILA 2026 Page 6 of 14
13.INTERLOCAL COOPERATION ACT (Chapter 39.34 RCW)
The purpose of this Agreement is to establish and maintain a multi -jurisdictional
cooperative ALERT to effectively respond to civil disturbance incidents. The parties agree
that no separate legal or administrative entities are necessary to carry out this A greement.
Except as expressly provided to the contrary in this Agreement, any real or personal
property used or acquired by any party in connection with the performance of this
Agreement shall remain the sole property of such party, and no other party shall have any
interest therein.
14.INDEMNIFICATION
Each party to this Agreement shall indemnify, defend and hold every other party and its
agents, employees and contractors harmless from and against any and all costs, liabilities,
suits, losses, damages, claims, expenses, penalties or charges, including, w ithout limitation,
reasonable attorneys’ fees and disbursements, that the other party may incur or pay out by
reason of: (i) any accidents, damages or injuries to persons or property occurring during
the term of this Agreement, but only to the extent the same are caused by any negligent or
wrongful act of the indemnifying party; or (ii) any breach or Default (as such term is
defined in Section 16.1 below) of the indemnifying party under this Agreement. The
provisions of this Section 13 shall survive the expiration or earlier termination of this
Agreement.
15.NOTIFICATION OF CLAIMS AND LAWSUITS
In the event that claims or a lawsuit are brought against the County and/or the
Municipalities and/or their officers or employees for actions arising out of their conduct in
support of ALERT operations, it shall be the duty of either the County or the Municipalities
to notify the other parties that said claims or lawsuit have been initiated.
16.TERMINATION OR WITHDRAWAL OF A PARTY
16.1 Any party may withdraw from and terminate participation under this
Agreement upon the giving of thirty (30) calendar days advance written notice of intent to
withdraw/terminate to the other Parties herein. Withdrawal during any calendar year shall
not entitle the withdrawing Party to a reduction or refund with respect to funds budgeted
for or otherwise committed with respect to the withdrawing Party for any calendar year.
Termination of this Agreement and/or withdrawal of a Party shall not terminate Section 13
hereof with respect to the withdrawing Party as to any incident arising prior to the
withdrawal of the Party and Section 13 shall survive the termination of this Agreement
with respect to any cause of action, claim or liability arising on or prior to the date of
termination.
16.2 A majority of the parties may terminate this Agreement at any time.
Such termination shall be set forth in a document signed by the authorized Chief Executive
Officer or designee of a majority of the parties.
ALERT ILA 2026 Page 7 of 14
16.3 Upon termination of this Agreement by a majority of the parties,
property used and/or in the possession of ALERT pursuant to the terms and conditions of
this Agreement shall belong to and shall be returned to the party that provided or paid for
such items. Items that were jointly purchased by the County and the Municipalities will be
distributed between the p arties on a basis agreed to in writing by the Sheriff and Chiefs of
Police, or their designees.
16.4 In the event that a party withdraws from and terminates participation
under this Agreement in accordance with Section 1 5.1, property that was paid for and/or
provided by that party and was used and/or in the possession of ALERT pursuant to the
terms and conditions of this Agreement shall belong to and shall be returned to the
withdrawing/terminating party. Items that were jointly purchased by the County and the
Municipalities will continue to remain with and be available for use by ALERT until such
time that this Agreement is terminated in its entirety.
17.DEFAULT AND REMEDIES
17.1 Default
If any party to this Agreement fails to perform any act or obligation required to be
performed by it hereunder, the party or parties to whom such performance was due shall
deliver written notice of such failure to the nonperforming party. The nonperforming party
shall have thirty (30) days after its receipt of such notice in which to correct its failure to
perform the act or obligation at issue, after which time it shall be in default (“Default”)
under this Agreement; provided, however, that if the nonperformance is of a type that could
not reasonably be cured within said thirty (30) day period, then the nonperforming party
shall not be in Default if it commences cure within said thirty (30) day period and thereafter
diligently pursues cure to completion.
17.2 Remedies; Attorneys’ Fees
In the event of a party’s Default under this Agreement, then after giving notice and an
opportunity to cure pursuant to Section 16.1 above, the party or parties to whom the
performance was due shall have the right to exercise any or all rights and remedies
available to it at law or in equity. In any action between any of the parties hereto seeking
the enforcement of any of the terms or provisions of this Agreement, the prevailing party
or parties in such action shall be awarded, in addition to damages, inju nctive or other relief,
their reasonable costs and expenses, including, without limitation, reasonable attorneys ’
fees.
18.RECORDS
Each Municipality and County shall be responsible for retaining and producing the records
it creates, owns, or uses, in accordance with applicable public records and retention laws
and regulations. Nothing in this section is intended to require a party to collect or produce
records that are not prepared, owned, used, or retained by that agency as defined by the
Public Records Act (Chapter 42.56 RCW).
All records possessed related to the performance of this Agreement shall be available for
ALERT ILA 2026 Page 8 of 14
full inspection and copying by any party. Records maintenance and retention shall be in
accordance with Washington State records retention schedules.
19.NOTICES
Each notice, demand, request, consent, approval, disapproval, designation or other
communication that is permitted or required to be given by one party to another party under
this Agreement shall be in writing and shall be given or made or communicated by : (i)
United States registered or certified mail, postage prepaid, return receipt requested ; (ii) any
nationally recognized overnight carrier or express mail service (such as FedEx or DHL)
that provides receipts to indicate delivery; (iii) by personal delivery; or (iv) by facsimile
(with proof of successful transmission). All such communications shall be addressed to the
appropriate Administrator of this Agreement as follows:
Mayor Don Vanney Chief Ken Seuberlich
City of Arlington Bothell Police Department
238 North Olympic Avenue 18410 101st Avenue NE
Arlington, WA 98223 Bothell, WA 98011
360-403-3421 425-486-1245
donv@arlingtonwa.gov ken.seuberlich@bothellwa.gov
Chief Loi Dawkins Chief Robert Goetz
Edmonds Police Department Everett Police Department
205 5th Ave N. 3002 Wetmore Ave
Edmonds, WA 98020 Everett, WA 98201
425-771-0200 425-257-8400
Loi.Dawkins@edmondswa.gov Rgoetz@everettwa.gov
Chief Jeffrey Beazizo Chief Cole Langdon
Lake Stevens Police Department Lynnwood Police Department
1825 S Lake Stevens Rd 19321 44th Ave W
Lake Stevens, WA 98258 Lynnwood, WA 98036
425-622-9401 425-670-5600
jbeazizo@lakestevenswa.gov clangdon@lynnwoodwa.gov
Chief Erik Scairpon Chief Pete Caw
Marysville Police Department Mountlake Terrace Police Department
1635 Grove Street 5308 228th Street SW
Marysville, WA 98270 Mountlake Terrace, WA 98043
360-363-8300 425-776-9173
escairpon@marysvillewa.gov pcaw@ci.mlt.wa.us
Chief Andy Illyn Sheriff Susanna Johnson
Mukilteo Police Department Snohomish County Sheriff’s Office
1005 47th Place West 3000 Rockefeller Ave
Mukilteo, WA 98275 Everett, WA 98201
425-263-8100 425-388-3393
AIllyn@mukilteowa.gov susanna.johnson@snoco.org
ALERT ILA 2026 Page 9 of 14
Any party hereto may, by reasonable notice to the other parties, designate such other
address, or facsimile telephone number for the giving of notices as deemed necessary. All
notices shall be deemed given on the day each such notice is personally delivere d,
transmitted by facsimile (with evidence of receipt), or delivered by overnight courier
service, or on the third business day following the day such notice is mailed if mailed in
accordance with this Section.
20.ADDITIONAL PARTIES
Additional governmental entities, including, but not limited to, other municipal
corporations and/or counties, may, in the future, elect to participate in ALERT established
by this Agreement by executing an amendment to this Agreement, substantially in the form
attached hereto as Exhibit A. In order to become effective, each such amendment must be
executed not only by the party desiring to begin participation in the ALERT, but also by
all current parties to this Agreement, and the amendment must then be recorded with the
Snohomish County Auditor.
21.MISCELLANEOUS
21.1 Entire Agreement
This Agreement constitutes the entire agreement between the parties regarding the subject
matter hereof and supersedes any and all prior oral or written agreements between the
parties regarding the subject matter contained herein. This Agreement may not be modified
or amended in any manner except by a written document signed by the party against whom
such modification is sought to be enforced.
21.2 Governing Law and Venue
This Agreement shall be governed by and enforced in accordance with the laws of the State
of Washington. The venue of any action arising out of this Agreement shall be in the
Superior Court of the State of Washington, in and for Snohomish County.
21.3 Interpretation
This Agreement and each of the terms and provisions of it are deemed to have been
explicitly negotiated by the parties, and the language in all parts of this Agreement shall,
in all cases, be construed according to its fair meaning and not strictly for or against any of
the parties hereto. The captions and headings in this Agreement are used only for
convenience and are not intended to affect the interpretation of the provisions of this
Agreement. This Agreement shall be construed so that wherever applicabl e the use of the
singular number shall include the plural number, and vice versa, and the use of any gender
shall be applicable to all genders.
ALERT ILA 2026 Page 10 of 14
21.4 Severability
If any provision of this Agreement or the application thereof to any person or circumstance
shall, for any reason and to any extent, be found invalid or unenforceable, the remainder of
this Agreement and the application of that provision to other persons o r circumstances shall
not be affected thereby, but shall instead continue in full force and effect, to the extent
permitted by law.
21.5 No Waiver
A party’s forbearance or delay in exercising any right or remedy with respect to a Default
by another party under this Agreement shall not constitute a waiver of the Default at issue.
Nor shall a waiver by a party of any particular Default constitute a waiver of any other
Default or any similar future Default.
21.6 Assignment
This Agreement shall not be assigned, either in whole or in part, by any party without the
express written consent of the other parties, which may be granted or withheld in each
party’s sole discretion. Any attempt to assign this Agreement in violation of the preceding
sentence shall be null and void and shall constitute a Default under this Agreement.
21.7 Warranty of Authority
Each of the signatories hereto warrants and represents that they are competent and
authorized to enter into this Agreement on behalf of the party for whom they purport to
sign this Agreement.
21.8 No Joint Venture
Nothing contained in this Agreement shall be construed as creating any type or manner of
partnership, joint venture or other joint enterprise between the parties.
21.9 Execution in Counterparts
This Agreement may be executed in multiple counterparts, each of which shall constitute
an original and all of which shall constitute one and the same agreement.
Signatures on following page
ALERT ILA 2026 Page 11 of 14
IN WITNESS WHEREOF the parties hereto have executed this Agreement as of
the date first above written.
Chief Ken SeuberlichMayor Don E. Vanney City of
Arlington Bothell Police Department
Chief Loi Dawkins Chief Robert Goetz
Edmonds Police Department Everett Police Department
Chief Jeffrey Beazizo Chief Cole Langdon
Lake Stevens Police Department Lynnwood Police Department
Chief Erik Scairpon Chief Pete Caw
Marysville Police Department Mountlake Terrace Police Department
Chief Andy Illyn Sheriff Susanna Johnson
Mukilteo Police Department Snohomish County Sheriff’s Office
ALERT ILA 2026 Page 12 of 14
EXHIBIT A
Amendment Adding an Additional Party
[FIRST] AMENDMENT TO INTERLOCAL AGREEMENT FOR ALLIED
LAW ENFORCEMENT RESPONSE TEAM (ALERT) COOPERATION
THIS [FIRST] AMENDMENT TO INTERLOCAL AGREEMENT FOR ALLIED LAW
ENFORCMENT RESPONSE TEAM (ALERT) AND COOPERATION (“First
Amendment”) is entered into as of this _____ day of ____________________20 ____
(the “Effective Date”), by and among SNOHOMISH COUNTY, a political subdivision of
the State of Washington (the “County”), the CITY OF EVERETT, a Washington
municipal corporation (Everett), the CITY OF ARLINGTON, a Washington municipal
corporation (Arlington), the CITY OF BOTHELL, a Washington municipal corporation
(Bothell), the CITY OF EDMONDS, a Washington municipal corporation (Edmonds), the
CITY OF LAKE STEVENS, a Washington municipal corporation (Lake Stevens), the
CITY OF LYNNWOOD, a Washington municipal corporation (Lynnwood), the CITY
OF MARYSVILLE, a Washington municipal corporation (Marysville), the CITY OF
MOUNTLAKE TERRACE, a Washington municipal corporation (Mountlake Terrace),
the CITY OF MUKILTEO, a Washington municipal corporation (Mukilteo), and
[INSERT NAME], a Washington municipal corporation (collectively, the
“Municipalities”).
WHEREAS, the County and the Municipalities are public agencies as defined by
chapter 39.34 RCW and chapter 10.93 RCW, and are authorized to entered into
interlocal agreements to provide for joint or cooperative actions to provide services and
facilities in a manner and pursuant to forms of governmental organization that will
accord best with geographic, economic, population and other factors influencing the
needs and development of local communities; and
WHEREAS, incidents of a serious criminal nature do occur in civil disturbance
situations which require a specially trained and equipped law enforcement response to
effectively respond to the situation. These incidents create demand on both the County
and Municipal resources which are better and more economically served by forming a
regional Allied Law Enforcement Response Team (hereinafter ALERT); and
WHEREAS, in ____________ of 20__, the County and the Cities of Everett, Arlington,
Bothell, Edmonds, Lake Stevens, Lynnwood, Marysville, Mountlake Terrace, Mukilteo
entered into the Interlocal Agreement for Allied Law Enforcement Response Team
(ALERT) Cooperation (“Interlocal Agreement”) for the purpose of creating ALERT and
establishing the respective parties’ rights, duties and obligations regarding ALERT; and
WHEREAS, the parties to the Interlocal Agreement wish to add [INSERT NAME] to
the Interlocal Agreement through the execution of this [First] Amendment to the
Interlocal Agreement;
ALERT ILA 2026 Page 13 of 14
NOW, THEREFORE, in consideration of the mutual promises of the parties and for
other good and valuable consideration, the receipt and sufficiency of which are hereby
acknowledged, the County and the Municipalities agree as follows:
1.ADDITION OF PARTY TO THE AGREEMENT
[INSERT NAME] is hereby added as a party to the Agreement, effective as of the date of
this Addendum. All references in the Agreement to the term s “Municipality ” and
“Municipalities” shall henceforth be deemed to include [INSERT NAME]. All terms and
conditions of the Agreement applicable to the Municipalities shall now also apply to
[INSERT NAME].
2.RATIFICATION
Except as expressly modified by this [First] Amendment, the Interlocal Agreement shall
remain in force and effect in accordance with its terms and is hereby ratified and affirmed.
3.EXECUTION IN COUNTERPARTS
This [First] Amendment may be executed in counterparts, each of which shall be an
original and all of which shall together constitute one and the same instrument.
4.FILING
As provided by RCW 39.34.040, this [First] Amendment shall be filed prior to its entry in force
with the Snohomish County Auditor, or, alternatively, listed by subject on the website of each
party.
Signatures on following page
ALERT ILA 2026 Page 14 of 14
IN WITNESS WHEREOF the parties hereto have executed this [First] Amendment as of
the date first above written.
Chief Ken SeuberlichMayor Don E. Vanney
City of Arlington Bothell Police Department
Chief Loi Dawkins Chief Robert Goetz
Edmonds Police Department Everett Police Department
Chief Jeffrey Beazizo Chief Cole Langdon
Lake Stevens Police Department Lynnwood Police Department
Chief Erik Scairpon Chief Pete Caw
Marysville Police Department Mountlake Terrace Police Department
ndy Illyn
Snohomish County Sheriff’s Office
[Signer]
[AGENCY ADDED]
[Notice Address]
[Notice Address]
[Phone]
[Email]
City of Arlington Council Agenda Bill WS #3 Attachment
June 22, 2026 Acceptance of Washington State Office of Public Defense (OPD) FY27 Simple Possession Advocacy and
Grant Award Letter/Email
Police Department; Jonathan Ventura, Chief EXPENDITURES REQUESTED: $49,000 BUDGET CATEGORY: BUDGETED AMOUNT: $0 LEGAL REVIEW: DESCRIPTION: Grant in the amount of $49,000.00 to for eligible public defense costs related to representation on simple drug possession or public use charges in courts of limited jurisdiction. This funding helps reimburse localities for public defense costs incurred in the representation of adults charged with
RCW 2.70.200 authorizes WA State OPD to reimburse localities for eligible public defense costs related to representation on simple drug possession or public use charges in courts of limited jurisdiction. Our Simple Possession Advocacy and Representation (SPAR) Program administers and disburses these funds. The legislature limited these funds to counties with a population of 500,000 or less, or to cities with a ALTERNATIVES:
Washington State Office of Public Defense - Simple Possession Advocacy and Representation Program Grant and subsequent budget amendment in the amount of $49,000 and authorize the Mayor to sign
City of Arlington Council Agenda Bill WS #3 Attachment
City of Arlington Council Agenda Bill WS #4 Attachment
COUNCIL MEETING DATE: June 22, 2026 SUBJECT: Medallion Inn and Suites Right of Way Dedication ATTACHMENTS: Legal Description with Exhibit Map, Illustrative Map DEPARTMENT OF ORIGIN Community & Economic Development; Thad Newport, Development Services Engineering Manager EXPENDITURES REQUESTED: None BUDGET CATEGORY: BUDGETED AMOUNT: N/A LEGAL REVIEW: DESCRIPTION:
HISTORY:
Medallion Inn & Suites Binding Site Plan.
ALTERNATIVES: Deny, Remand back to staff for additional information.
accept the dedication of the described real property for Public Right of Way purposes as described in the
EXHIBIT A
RIGHT OF WAY DEDICATION
THE EASTERLY 20 FEET OF LOT 2, SHORT PLAT NO. SP213 (8-75) RECORDED UNDER
RECORDING NUMBER 2405159, BEING A PORTION OF THE NORTHEAST QUARTER OF SECTION
29, TOWNSHIP 31 NORTH, RANGE 5 EAST, W.M., RECORDS OF SNOHOMISH COUNTY,
WASHINGTON.
CONTAINING AN APPROXIMATE AREA OF 713 SQUARE FEET.
5/
6
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LOT 2, SHORT PLAT NO. SP213
(8-75), AF# 2405159
LOT 1, BLA
95-102589
LOT 2, SP #00-019-SP,
AF# 20009065003
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DEDICATION
TO CITY OF ARLINGTON ±713 SF
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FND MON IN CSE.1-1/2"
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FND MON IN CSE. 2"
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10'0
A LL L S
RIGHT OF WAY DEDICATION
1" = 20'
20'
A LL L S
1901 Vernon Rd Lake Stevens, WA 98258
www.alllandsurveying.com II (360) 568-4031 II Info@AllLandSurveying.com
1" = 20'1 1
05-11-2026KAW 24018
JWW
REFERENCE: MEDALLION INN AND SUITES B.S.P.
CITY OF ARLINGTON PFN. PJ25-0141
5/
1
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6
City of Arlington Council Agenda Bill WS #5 Attachment
June 22, 2026 May 2026 Financial Report
Narrative General Fund Operating Statement Revenue Charts Other Fund Operating Statements 2025 Unaudited Financial Statements
Finance Department; Shelby Burke, Finance Director 360-403-3423 EXPENDITURES REQUESTED: 0 BUDGET CATEGORY: BUDGETED AMOUNT: N/A LEGAL REVIEW: DESCRIPTION:
ALTERNATIVES:
May 2026 Financial Report – Shelby Burke, Finance
Director
1
Sales Tax Revenue:
Represents 27% of the General Funds budgeted revenues.
Sales Tax Revenue Trends (YTD through April)
2026: A 8% increase over 2025.
2025: A 2% increase over 2024.
2026 Budget: A 12% increase over 2025 actuals
Sales Tax Revenue Trends (April revenue collected in February)
2026: A 6% increase over 2025.
2025: A 10% increase over 2024.
2024: A 21% decline from 2023.
2023: A 23% decline compared to 2022.
The chart below presents total sales tax revenues for April across recent years:
The three largest sources of sales tax revenue are retail, services, and construction.
Below is a summary of their current performance:
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
2022 2023 2024 2025 2026
Total Sales Tax Revenue-May
2
• Retail
o Represents 40% of May’s total sales tax revenue.
o Experiencing a 16% decrease from 2025 for May.
• Services
o Accounts for 23% of May’s total.
o Demonstrates consistent growth, experiencing a 17% increase from 2025
for May.
• Construction
o Contributes 18% of May’s total.
o Shows a 50% increase compared to May 2025.
Year‑to‑date through May, revenues reflect an 8 percent increase compared to 2025;
however, this falls short of the budgeted growth target of 12 percent. As a result, we
are not meeting our projected revenue levels for the General Fund’s largest revenue
source.
While the Services and Construction sectors are showing growth compared to 2025,
we are experiencing a decline in Retail, which is the primary driver of sales tax
revenues. Additionally, the increase in construction‑related sales tax is not sustainable
and is restricted to one‑time uses. Therefore, this growth does not materially support
the General Fund’s ability to cover ongoing operating expenses, which continue to rise
significantly.
-
50,000.00
100,000.00
150,000.00
200,000.00
250,000.00
300,000.00
350,000.00
400,000.00
2022 2023 2024 2025 2026
Retail Sales Tax-May
3
Property Tax Revenue:
Represents 17% of the General Funds budgeted revenues.
The majority of property tax revenue is received in May and October because most
property owners make payments 2 times per year in April and September. To date for
the year, we’ve received about 55% of budget. Since these funds only come into our
account twice a year and it makes up a large portion of our general fund revenue
sources, this cash flow needs to hold us over until October. This chart shows property
-
20,000.00
40,000.00
60,000.00
80,000.00
100,000.00
120,000.00
140,000.00
160,000.00
180,000.00
2022 2023 2024 2025 2026
Services Sales Tax-May
-
50,000.00
100,000.00
150,000.00
200,000.00
250,000.00
300,000.00
350,000.00
400,000.00
450,000.00
2022 2023 2024 2025 2026
Construction Sales Tax-May
4
tax collected January through May 2023 – 2026. Property tax revenue is very consistent
and is expected to trend the same for each respective year. Banked capacity was used
in 2024, that’s why 2023 revenue is lower than the other years. The trend follows th e
same pattern each year and meets expectations.
We experienced a 3.4% increase in 2025 compared to 2024 and we collected 99.64%
of our budget. For 2026 we budgeted for a 4% increase and are on track so far to meet
our budget target.
Utility Tax Revenue:
Utility Tax accounts for approximately 13% of the General Fund’s budgeted revenues.
The tax is assessed on utility providers operating within the City, including water,
sewer, natural gas, solid waste/garbage, cable television, telephone, and electricity
(e.g., the Public Utility District (PUD) for electricity sales). Revenues are received
monthly and fluctuate based on customer usage.
In May, the City received $306k, which is a 16% decline compared to April and a 3%
decline overall compared to 2025. As of May of 2025, the City had collected over $1.86
million for 2025 and we have only collected $1.8 million so far for 2026. While this
represents a 4% decline compared with the same period last year, the decrease may
be attributable to warmer-than-usual weather this winter, which likely reduced utility
-
500,000.00
1,000,000.00
1,500,000.00
2,000,000.00
2,500,000.00
3,000,000.00
3,500,000.00
Jan Feb Mar Apr May
Ax
i
s
T
i
t
l
e
Property Tax Revenue
2023 2024 2025 2026
5
usage. To date, natural gas, cable TV, and telephone are experiencing declines
compared to last year.
Month-to-month fluctuations in this revenue category are expected, and we still
anticipate meeting the budgeted amount by year-end. We have collected almost 45%
of the budget to date and this is right in line with where we should be by May of each
year.
Other General Fund Revenues:
Gambling tax, marijuana excise tax, and liquor excise tax revenues are each down
approximately 5 percent year‑to‑date for 2026 compared to the same period in 2025.
Investment interest earnings are up 35 percent through May compared to 2025.
Interest rates were already elevated in 2025, allowing us to exceed budget targets for
this revenue source last year. The continued increase in 2026 indicates strong
performance in our investment portfolio and is providing additional revenue beyond
what was anticipated.
General Fund Ending Fund Balance to Date:
The chart below presents the ending fund balance for the months of January through
May across fiscal years 2022–2026. With certain General Fund revenues trending
below both budgeted targets and the projections in the Ten‑Year Financial Plan,
ongoing monitoring of the ending fund balance remains critical to ensure
expenditures stay aligned with available resources.
Fund balance levels continue to meet the two‑month operating reserve requirement.
While compliance is being maintained, the chart shows a gradual overall decline in
fund balance over time. The rate of decline has slowed, and the current fund balance
is improved relative to 2025 levels. Sustaining this improvement throughout the year
will be essential. These results reflect the positive impact of recent cost‑reduction
measures; however, additional actions will likely be needed to fully address the
long‑term downward trend.
The Ten‑Year Financial Plan anticipated fund balance reductions during this period,
driven by total expenditures exceeding total revenues by each year‑end unless
adjustments were made. It was projected that expenses increases will continue to
outpace revenue increases. The plan identified the need for adjustments by revenue
6
enhancements or expenditure reductions between 2027 and 2030 to ensure
long‑term financial sustainability.
• Attached are the City’s 2025 unaudited financial statements. These are being
provided as part of our internal controls processes to share financial information
with the governing board.
• The City’s 2025 federal, financial statement, and accountability audits (all will be
audited with the WA State Auditor’s Office) will be scheduled soon.
• Information from the June 2026 Economic and Revenue Update from the State
of Washington which may provide additional insight to our local economic
trends.
o First quarter real GDP expanded by 1.6%.
o Consumer prices increased 4.2% over the year
o CPI-U Seattle for year ending April 2026 was 4.9% as compared to 1.7%
year ending April 2025.
o Washington job growth weaker than expected.
o Although weaker job growth in Washington, the U.S. unemployment rate
has held steady.
-
2,000,000.00
4,000,000.00
6,000,000.00
8,000,000.00
10,000,000.00
12,000,000.00
14,000,000.00
2022 2023 2024 2025 2026
General Fund Ending Fund Balance May
Ending Fund Balance 2 Month Reserve
AUDIT STATUS UPDATE
OTHER INFORMATION
7
o Washington state revenue collections are 1-3% lower in all categories than
forecasted.
o Washington housing construction increased by 4.6% compared to April
2025 and existing homes sales increased by 3% compared to May of 2025.
o Total building permit revenue for the city (commercial and residential
construction) is up 23% from last year.
o Washington car and truck sales increased for the third consecutive month.
o Year to date local sales tax from auto/RV sales increased by 1% in 2026
compared to 2025 so far.
GENERAL FUND OPERATING STATEMENT
MAY
YTD % OF YTD % OF
2026 2026 ANNUAL 2025 2025 TOTAL
ACTUAL BUDGET BUDGET ACTUAL BUDGET ACTUAL
TAXES:
-PROPERTY 2,859,558$ 5,214,703$ 54.84%2,565,689$ 5,019,207$ 51.12%
-SALES - 1% City 3,254,645$ 8,510,606$ 38.24%2,990,407$ 8,105,339$ 36.89%
-SALES - 0.1% SnoCo Crim Just.237,052$ 555,269$ 42.69%225,402$ 533,913$ 42.22%
-AFFORDABLE HOUSING - SHB 1406 10,052$ 45,000$ 22.34%14,050$ 45,000$ 31.22%
-UTILITY 1,815,513$ 4,059,048$ 44.73%1,875,651$ 3,866,217$ 48.51%
-LEASEHOLD EXCISE 106,541$ 175,298$ 60.78%112,544$ 166,950$ 67.41%
-GAMBLING 86,493$ 206,300$ 41.93%97,383$ 200,300$ 48.62%
LICENSES & PERMITS 140,082$ 381,707$ 36.70%151,937$ 375,207$ 40.49%
INTERGOV REVENUE 326,104$ 763,139$ 42.73%386,054$ 832,186$ 46.39%
MOBILE INTEGRATED HEALTH GRANT -$ -$ #DIV/0!175,000$ 287,500$ 60.87%
CHARGES FOR SERVICES 896,617$ 1,985,428$ 45.16%870,675$ 1,904,020$ 45.73%
FINES & FORFEITURES 17,549$ 131,800$ 13.31%45,881$ 131,800$ 34.81%
MISC REVENUE 179,417$ 574,142$ 31.25%151,300$ 568,111$ 26.63%
OTHER FIN SOURCES/TRANSFERS 725,377$ 1,917,970$ 37.82%568,846$ 1,694,000$ 33.58%
TOTAL REVENUES 10,654,999 24,520,410 43.45%10,230,819 23,729,750 43.11%
BEGINNING FUND BALANCE 6,951,826$ 6,165,717$ 6,655,471$ 6,800,000$
TOTAL REVENUES + BEG FUND BAL.17,606,826 30,686,127 16,886,289 30,529,750
EXPENDITURES
LEGISLATIVE 135,374$ 360,892$ 37.51%141,235$ 336,831$ 41.93%
EXECUTIVE 724,804$ 2,133,381$ 33.97%820,551$ 2,073,513$ 39.57%
LEGAL 41,964$ 150,000$ 27.98%24,250$ 150,000$ 16.17%
PERSONNEL 110,731$ 233,200$ 47.48%64,512$ 233,200$ 27.66%
INFORMATION TECHNOLOGY 415,495$ 1,058,541$ 39.25%410,085$ 975,594$ 42.03%
MEMBERSHIPS 58,319$ 154,978$ 37.63%84,465$ 151,245$ 55.85%
LAW ENFORCEMENT 4,874,887$ 12,953,039$ 37.64%4,684,327$ 11,570,120$ 40.49%
FIRE CONTROL 21,681$ 24,369$ 88.97%21,314$ 19,495$ 109.33%
SHB - 1406 LOW INCOME ASSIST 11,371$ 50,000$ 22.74%9,064$ 50,000$ 18.13%
RECYCLING -$ 20,000$ 0.00%-$ 18,000$ 0.00%
COMMUNITY DEVELOPMENT 939,858$ 2,868,011$ 32.77%865,134$ 2,787,477$ 31.04%
MOBILE INTEGRATED HEALTH -$ -$ #DIV/0!116,667$ 287,500$ 40.58%
CAPITAL OUTLAY 109,504$ 493,398$ 22.19%211,758$ 371,498$ 57.00%
NON-EXPENDITURES 16,630$ 7,400$ 224.73%3,809$ 7,400$ 51.48%
DEBT SERVICE 350$ 1,085,891$ 0.03%160,378$ 1,081,091$ 14.83%
INTERFUND TRANSACTIONS 1,048,736$ 3,225,507$ 32.51%1,140,426$ 3,032,162$ 37.61%
Percentage of budget allocated to May 42%
ENDING FUND BALANCE 8,327,960 3,754,594 7,402,567 5,615,717
2 month reserve balance (4,224,141)
2024 debt obligations (930,613)
Available Fund Balance 3,173,207
TOTAL EXPEND + FUND BALANCE 17,606,826 30,686,127$ 16,886,289$ 30,529,750$
General Fund Revenue Charts
Curr Month
Property Taxes
2021 2022 2023 2024 2025 2026
Jan 41,555$ 29,459$ 11,306$ 6,218$ 32,838$ 58,245
Feb 7,928 8,898 6,980 7,914 9,862 5,662
March 6,872 46,754 18,801 67,726 67,660 47,830
April 252,433 125,786 140,793 234,038 177,725 272,718
May 2,432,085 1,230,538 1,324,430 2,186,807 2,277,604 2,475,103
June 59,188 87,035 94,507 63,592 122,085 -
July 45,279 9,526 11,517 25,388 24,815 -
Aug 13,814 7,710 7,072 14,772 9,788 -
Sept 18,669 8,423 15,932 11,095 14,526 -
Oct 121,525 39,125 48,393 87,614 70,626 -
Nov 1,804,064 1,138,765 1,217,015 2,032,611 2,139,312 -
Dec 61,416 62,406 89,195 95,676 54,429 -
4,864,827 2,794,425 2,985,940 4,833,451 5,001,270 2,859,558
2025 Budget 5,019,207
99.64%
Sales Taxes - 1%
2021 2022 2023 2024 2025 2026
Jan 544,104$ 927,175$ 729,063$ 577,449$ 579,161$ 641,342$
Feb 635,175 1,175,116 770,633 643,214 662,580 735,759
March 504,781 714,579 582,901 539,452 570,825 579,421
April 482,578 702,880 696,025 525,671 527,369 605,593
May 638,956 968,598 745,008 589,855 650,472 692,529
June 580,544 783,393 635,615 567,690 576,944 -
July 570,537 678,617 685,677 570,633 620,807 -
Aug 639,344 821,240 778,224 615,108 634,416 -
Sept 594,847 793,885 656,163 573,309 605,264 -
Oct 615,558 779,740 634,100 616,950 602,118 -
Nov 1,549,992 778,449 634,195 610,660 789,028 -
Dec 1,018,777 728,293 629,349 582,437 789,506 -
8,375,193 9,851,963 8,176,953 7,012,429 7,608,490 3,254,645
2025 Budget 8,105,339
93.87%
Snoh. Co. Criminal Justice Sales Tax - 0.1%
2021 2022 2023 2024 2025 2026
Jan 34,255$ 40,487$ 42,157$ 42,569$ 44,977$ 45,927$
Feb 42,128 45,702 47,964 49,108 54,014 56,820
March 32,105 34,177 38,392 38,683 42,181 42,568
April 31,369 36,545 37,728 38,994 38,323 42,407
May 40,027 43,476 43,854 42,745 45,907 49,330
June 38,155 40,162 40,503 40,943 44,789 -
July 38,630 40,725 43,869 43,558 47,348 -
Aug 41,746 44,218 46,472 46,056 52,033 -
Sept 40,363 43,767 44,749 45,713 48,262 -
Oct 38,172 42,933 44,440 44,917 48,399 -
Nov 42,154 45,176 45,709 45,769 49,452 -
Dec 39,124 43,533 42,524 43,767 48,011 -
458,228 500,901 518,361 522,822 563,696 237,052
2025 Budget 533,913
105.58%
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
2021 2022 2023 2024 2025 2026
Retail Sales Tax - 1% YTD
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
$550,000
2021 2022 2023 2024 2025 2026
Crim. Justice Sales Tax YTD
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
2021 2022 2023 2024 2025 2026
Property Taxes YTD
Page 1
Utility Tax - Water
2021 2022 2023 2024 2025 2026
Jan 14,589$ 16,370$ 16,218$ 17,385$ 18,126$ 18,659$
Feb 14,742 18,218 17,965 17,800 17,590 18,573
March 15,801 16,522 18,767 17,678 18,241 18,872
April 14,396 16,833 16,405 17,890 18,011 18,817
May 14,123 16,425 18,393 18,403 18,934 20,778
June 16,149 17,110 17,330 18,293 19,297 -
July 16,348 16,441 22,069 19,182 22,846 -
Aug 21,023 18,991 23,135 23,168 25,278 -
Sept 22,120 22,835 25,359 22,739 24,820 -
Oct 19,768 24,220 22,995 22,592 27,384 -
Nov 16,463 19,376 20,016 19,156 20,378 -
Dec 15,268 17,594 17,117 18,394 20,323 -
200,792 220,936 235,769 232,681 251,229 95,700
2025 Budget 248,100 Tax is currently at 5% of gross revenues.
101.26%
Utility Tax - Sewer
2021 2022 2023 2024 2025 2026
Jan 24,336$ 26,898$ 26,444$ 30,779$ 31,258$ 34,311$
Feb 23,831 26,890 29,103 30,791 31,258 32,585$
March 25,667 27,089 29,899 29,594 32,217 33,515$
April 24,042 25,704 26,650 30,986 34,040 31,420$
May 23,725 26,044 29,361 29,844 32,809 35,084$
June 25,162 26,630 27,103 30,724 31,188 -$
July 25,441 25,770 30,042 30,743 33,059 -$
Aug 25,135 27,348 28,576 31,051 34,364 -$
Sept 26,135 28,393 30,239 29,015 32,554 -$
Oct 26,305 28,140 29,400 31,232 37,639 -$
Nov 25,052 27,084 29,456 31,975 31,364 -$
Dec 24,262 28,321 27,234 30,481 33,414 -$
299,093 324,310 343,506 367,214 395,165 166,916
2025 Budget 357,247 Tax is currently at 5% of gross revenues.
110.61%
Utility Tax - Storm
2021 2022 2023 2024 2025 2026
Jan 4,141$ 4,260$ 4,716$ 5,113$ 5,188$ 5,572$
Feb 3,999$ 4,594$ 5,028 5,110 5,036 5,663$
March 4,235$ 4,811$ 5,233 5,183 5,504 5,542$
April 4,203$ 4,668$ 4,842 5,444 5,216 5,518$
May 3,990$ 4,508$ 5,079 5,323 5,769 5,486$
June 4,182$ 4,739$ 4,802 4,953 5,420 -$
July 4,044$ 4,804$ 5,169 5,321 5,389 -$
Aug 4,118$ 4,603$ 5,258 5,373 5,714 -$
Sept 4,277$ 4,898$ 4,965 5,004 5,339 -$
Oct 4,281$ 4,707$ 5,090 5,114 5,407 -$
Nov 4,184$ 5,258$ 5,289 5,189 5,153 -$
Dec 4,423$ 4,776$ 4,948 5,376 5,843 -$
50,076 56,625 60,419 62,503 64,977 27,780
2025 Budget 357,247 Tax is currently at 5% of gross revenues.
110.61%
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$220,000
$240,000
2021 2022 2023 2024 2025 2026
Utility Tax - Water YTD
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
2021 2022 2023 2024 2025 2026
Utility Tax - Sewer YTD
$0
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
2021 2022 2023 2024 2025 2026
Utility Tax - Storm YTD
Page 2
Utility Tax - Natural Gas
2021 2022 2023 2024 2025 2026
Jan 41,226$ 49,082$ 70,878$ 61,597$ 77,522$ 52,417$
Feb - 63,946 73,860 77,583 84,430 74,360
March 82,611 51,304 58,355 50,526 99,584 58,944
April 48,686 53,010 70,858 63,277 67,198 56,504
May 34,032 35,896 60,407 44,991 58,848 47,234
June 17,699 33,650 34,930 34,750 39,123 -
July 16,719 18,374 20,197 28,149 30,206 -
Aug 10,267 12,769 16,396 23,730 23,759 -
Sept 10,560 11,986 16,537 18,429 21,951 -
Oct 10,781 11,370 17,171 20,105 22,927 -
Nov 18,136 14,154 16,019 31,186 36,275 -
Dec 29,944 41,075 42,155 44,661 41,984 -
320,661 396,616 497,763 498,984 603,807 289,458
2025 Budget 537,584 Tax is currently at 6% of gross revenues.
112.32% To raise this tax over 6%, a public vote is needed.
Utility Tax - Cable TV
2021 2022 2023 2024 2025 2026
Jan 32,642$ 33,470$ 31,918$ 28,854$ 51,767$ 21,848$
Feb 29,680 32,333 29,016 26,272 -
March 32,768 66,063 33,246 29,808 25,965 46,320
April 33,450 34,690 32,912 29,487 25,766 22,685
May 33,442 34,485 32,654 26,601 - 23,060
June 33,054 31,238 32,706 26,435 25,136 -
July 28,995 33,449 - - 49,394 -
Aug 33,121 34,032 62,726 51,132 24,169 -
Sept 33,368 33,287 30,634 26,688 - -
Oct 33,179 33,249 29,988 25,419 46,936 -
Nov 33,750 33,636 29,955 - 22,793 -
Dec 33,931 32,804 28,962 25,379 22,642 -
391,380 400,403 378,034 298,818 320,842 113,914
2025 Budget 380,000 Tax is currently at 8% of gross revenues.
84.43%
Utility Tax - Telephone
2021 2022 2023 2024 2025 2026
Jan 22,712$ 15,738$ 19,283$ 19,839$ 20,835$ 11,010$
Feb 10,756 22,614 2,101 17,921 6,915 14,038
March 27,431 18,919 33,417 9,898 36,094 23,217
April 21,563 19,263 4,185 27,343 16,878 20,530
May 13,059 17,232 28,420 18,108 14,721 13,739
June 23,964 17,205 17,183 18,426 21,161 -
July 20,781 18,941 19,652 19,637 17,075 -
Aug 18,654 18,804 17,183 18,219 15,425 -
Sept 16,829 18,948 12,612 14,330 17,465 -
Oct 21,289 19,909 24,846 21,096 15,551 -
Nov 18,695 17,007 17,512 7,738 7,587 -
Dec 18,467 18,880 18,268 32,101 21,790 -
234,198 223,461 214,662 224,656 211,498 82,534
2025 Budget 215,000 Tax currently at 6% of gross revenues.
To raise this tax over 6%, a public vote is needed.
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
2021 2022 2023 2024 2025 2026
Utility Tax - Nat. Gas YTD
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
2021 2022 2023 2024 2025 2026
Utility Tax - Cable TV YTD
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
2021 2022 2023 2024 2025 2026
Utility Tax - Telephone YTD
Page 3
Utility Tax - Electricity
2021 2022 2023 2024 2025 2026
Jan 120,964$ 122,385$ 132,832$ 147,297$ 162,971$
Feb 112,408 124,178 139,147 291,754 147,859 146,914
March 107,287 116,350 107,018 134,773 152,205 141,197
April 118,555 118,864 140,813 138,631 142,333 149,082
May 94,062 98,911 110,933 124,175 128,623 142,701
June 91,674 100,725 102,346 133,040 124,417 -
July 92,518 95,987 104,449 98,599 128,941 -
Aug 99,282 98,448 107,989 126,643 142,471 -
Sept 91,895 108,264 126,267 127,885 116,583 -
Oct 94,260 107,821 102,382 128,756 139,165 -
Nov 91,554 94,999 121,184 125,569 143,622 -
Dec 100,457 106,211 107,254 123,474 110,443 -
1,214,916 1,293,143 1,402,616 1,553,300 1,623,957 742,865
2025 Budget 1,458,720 Tax is currently at 6% of gross revenues.
111.33% To raise this tax over 6%, a public vote is needed.
Utility Tax - Solid Waste (Garbage)
2021 2022 2023 2024 2025 2026
Jan 33,634$ -$ 44,110$ 49,266$ 51,146$ -$
Feb 32,909 36,532 - 47,894 - 115,003
March 33,807 75,470 88,781 102,867 49,591
April 33,698 37,140 97,607 51,244 61,481
May 34,750 38,398 44,932 49,216 51,635 62,116
June 34,503 38,003 89,991 49,813 52,413 -
July 35,887 - 46,448 52,434 -
Aug 35,726 38,461 44,673 97,292 51,972 -
Sept 35,464 76,549 46,232 49,578 52,413 -
Oct 35,520 43,058 47,840 50,731 54,254 -
Nov 36,703 49,024 - - -
Dec 35,987 88,163 48,168 102,527 107,523 -
418,588 471,774 550,199 593,925 627,900 288,191
2025 Budget 588,713 Tax is currently at 8% of gross revenues.
106.66%
Gambling Taxes
2021 2022 2023 2024 2025 2026
Jan 4,774$ 14,106$ 17,199$ 15,782$ 31,957$ 17,547$
Feb 6,634 15,773 12,718 14,349 13,945 15,039
March 11,146 16,194 23,721 16,509 16,895 18,540
April 14,462 18,292 20,016 10,059 10,424 24,197
May 15,357 17,008 19,241 25,537 24,163 11,170
June 15,358 17,534 18,252 8,313 16,916 -
July 13,659 16,774 17,566 17,126 11,673 -
Aug 14,866 14,181 18,857 15,973 16,907 -
Sept 14,967 17,192 16,193 9,904 17,582 -
Oct 13,347 16,545 13,924 15,692 16,395 -
Nov 16,335 17,561 13,140 5,702 8,533 -
Dec 14,490 17,161 13,173 26,799 24,243 -
155,394 198,321 204,000 181,746 209,633 86,493
2025 Budget 200,300 Tax on Pull tabs is 5% of gross receipts.
104.66% Tax on card games is 9% in 2014 and will increase 1%
per year and max at 12%.
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
2021 2022 2023 2024 2025 2026
Utility Tax - Electricity YTD
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
$550,000
$600,000
2021 2022 2023 2024 2025 2026
Utility Tax - Garbage YTD
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
2021 2022 2023 2024 2025 2026
Gambling Taxes YTD
Page 4
Cable TV Franchise Fees
2021 2022 2023 2024 2025 2026
Jan 19,153$ 19,634$ 18,343$ 16,523$ 29,806$ 12,518$
Feb 17,439 18,557 16,366 15,116 -
March 19,196 38,366 19,017 17,162 14,896 26,528
April 19,579 19,950 18,816 16,996 - 12,989
May 19,609 19,830 18,685 16,529 14,788 13,201
June 19,355 19,527 18,709 16,430 14,437 -
July 17,057 19,226 - 16,106 28,364 -
Aug 19,184 19,596 35,878 15,726 - -
Sept 19,816 19,141 17,515 15,344 13,880 -
Oct 19,464 19,132 17,150 26,947 -
Nov 19,823 19,386 17,153 14,568 13,097 -
Dec 19,877 18,882 16,580 14,562 13,020 -
229,551 232,668 216,403 176,312 184,351 65,236
2025 Budget 232,000 Tax is 5% of gross revenues.
79.46%
Building Permits
2021 2022 2023 2024 2025 2026
Jan 13,282$ 21,832$ 27,049$ 41,162$ 31,829$ 26,521$
Feb 97,623 58,481 6,928 70,319 16,321 36,229
March 20,655 189,743 69,563 99,259 9,218 34,998
April 86,686 121,318 41,087 25,690 21,403 22,578
May 1,942,044 25,424 69,639 36,147 30,388 14,323
June 116,861 84,294 12,973 22,472 180,719 -
July 41,084 19,142 29,600 40,958 30,076 -
Aug 179,093 104,053 15,440 15,297 57,399 -
Sept 85,973 73,395 21,096 28,023 124,417 -
Oct 50,379 56,957 107,911 9,179 44,577 -
Nov 65,651 31,085 5,845 26,346 60,288 -
Dec 418,443 10,619 110,484 9,930 26,730 -
3,117,774 796,344 517,615 424,780 633,365 134,649
2025 Budget 500,000
126.67%
Liquor Excise Taxes
2021 2022 2023 2024 2025 2026
Jan 32,991$ 34,835$ 35,230$ 36,609$ 36,693$ 34,546$
Feb -
March -
April 37,917 38,740 39,284 39,203 39,139 38,517
May -
June (9,371) -
July 34,199 33,543 39,466 36,250 43,396 -
Aug - -
Sept - -
Oct 37,306 39,291 35,083 38,992 39,539 -
Nov - -
Dec - -
142,413 146,410 149,064 151,054 149,395 73,063
2025 Budget 150,749
99.10%
$0
$250,000
$500,000
2021 2022 2023 2024 2025 2026
Building Permits YTD
$0
$25,000
$50,000
$75,000
$100,000
$125,000
$150,000
$175,000
$200,000
$225,000
$250,000
2021 2022 2023 2024 2025 2026
Cable Franchise Fees YTD
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
Li uor Excise Tax YTD
Page 5
Liquor Profits
2021 2022 2023 2024 2025 2026
Jan
Feb
March 40,700 40,121 40,635 41,030 42,830 42,521
April
May
June 40,701 40,120 40,635 41,028 42,831 -
July -
Aug -
Sept 40,684 40,185 40,642 41,029 42,831 -
Oct -
Nov -
Dec 40,672 40,178 40,638 41,027 42,831 -
162,757 160,605 162,550 164,114 171,323 42,521
2025 Budget 164,673
104.04% 4%
4,305 (2,152) 1,945 1,564
3% -1% 1% 1%
Traffic Infractions
2021 2022 2023 2024 2025 2026
Jan 11,073$ 6,119$ 4,895$ 9,773$ 8,296$ 7,744$
Feb 7,119 6,729 5,875 11,571 6,511 600
March 10,855 6,766 5,921 4,904 6,691 3,173
April 13,643 10,550 8,623 4,987 11,473 4,141
May 11,018 7,220 7,139 4,056 12,834 1,740
June 12,398 4,533 7,952 6,312 10,234 -
July 9,791 5,304 5,096 4,785 950 -
Aug 7,929 2,696 5,609 7,476 9,266 -
Sept 5,925 6,761 9,100 6,025 5,693 -
Oct 7,539 6,822 5,735 6,645 3,713 -
Nov 8,338 5,074 42,713 6,518 15,129 -
Dec 8,069 5,813 3,065 5,092 1,596 -
113,699 74,387 111,723 78,144 92,388 17,399
2025 Budget 130,000
71.07%
$0
$25,000
$50,000
$75,000
$100,000
$125,000
$150,000
$175,000
$200,000
2021 2022 2023 2024 2025 2026
Fines & Forfeitures YTD
$0
$50,000
$100,000
$150,000
$200,000
2021 2022 2023 2024 2025 2026
Li uor Profits YTD
Page 6
Other Funds Revenue Charts
Street Fund 101
Motor Vehicle Fuel Taxes
2021 2022 2023 2024 2025 2026
Jan 25,205$ 29,534$ 29,192$ 28,621$ 31,571$ 40,779$
Feb 30,338 32,140 27,589 28,989 29,288 30,297
March 25,834 24,973 27,338 25,890 15,014 25,631
April 24,888 26,765 26,409 26,936 17,335 -
May 29,811 31,757 32,136 30,085 18,463 62,099
June 31,079 30,029 30,075 30,577 62,728 -
July 33,105 32,263 32,848 30,240 21,090 -
Aug 34,464 37,800 35,745 34,506 47,760 -
Sept 33,155 32,300 33,317 30,496 28,775 -
Oct 34,347 34,340 34,154 32,549 38,830 -
Nov 31,096 28,174 30,320 32,242 27,258 -
Dec 30,355 24,856 30,377 29,285 26,411 -
363,677 364,932 369,500 360,415 364,523 158,805
2025 Budget 392,269
92.93%
Lodging Tax Fund 114
Lodging Tax
2021 2022 2023 2024 2025 2026
Jan 6,390$ 9,482$ 12,502$ 10,988$ 11,945$ 11,686$
Feb 6,474 10,015 6,807 9,250 9,917 11,082.00
March 6,480 8,926 6,349 6,997 9,842 9,453.44
April 6,563 9,531 6,509 8,916 8,764 10,105.06
May 8,651 11,367 8,918 11,621 12,045 12,667.85
June 11,079 11,725 10,170 10,656 11,767 -
July 11,718 12,974 9,548 12,137 14,088 -
Aug 13,173 13,133 14,385 15,576 16,603 -
Sept 15,717 19,157 10,107 18,945 19,179 -
Oct 14,407 17,807 27,637 19,875 20,119 -
Nov 11,759 14,495 15,164 15,315 14,355 -
Dec 10,743 10,449 10,494 12,522 13,474 -
123,154 149,062 138,588 152,798 162,097 54,995
2025 Budget 140,000
115.78%
Transportation Sales Tax Fund 180
Sales Tax
2021 2022 2023 2024 2025 2026
Jan 127,996$ 219,151$ 171,526$ 135,863$ 136,269$ 150,898$
Feb 149,430 276,472 181,424 151,337 155,889 173,112.83
March 118,749 168,113 137,149 126,936 134,308 136,346.51
April 113,496 165,347 163,760 123,674 124,081 142,487.33
May 150,317 227,854 175,292 138,785 153,046 162,942.30
June 136,554 184,314 149,550 133,570 135,747 -
July 134,216 159,574 161,324 134,261 146,068 -
Aug 150,380 193,275 183,089 144,727 149,270 -
Sept 139,938 186,733 154,371 134,677 142,396 -
Oct 144,816 183,444 149,160 145,160 141,671 -
Nov 364,684 182,922 149,250 143,666 185,648 -
Dec 239,681 171,358 148,075 137,040 185,760 -
1,970,256 2,318,557 1,923,971 1,649,697 1,790,153 765,787
2025 Budget 1,981,690
90.33%
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
2021 2022 2023 2024 2025 2026
Fuel Taxes YTD
$0
$25,000
$50,000
$75,000
$100,000
$125,000
$150,000
$175,000
$200,000
2021 2022 2023 2024 2025 2026
Lodging Tax YTD
$0
$250,000
$500,000
$750,000
$1,000,000
$1,250,000
$1,500,000
$1,750,000
$2,000,000
$2,250,000
$2,500,000
2021 2022 2023 2024 2025 2026
Transportation Sales Tax YTD
Page 7
Page 8
FUND 004 GENERAL FUND MANDATORY RESERVE
This fund will be used to accumulate a reserve amount for the General Fund in accordance with the City's Financial
Policy.
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 2,969,517$ 2,969,517$ 100.0%
YTD Revenues -Transfers-in- GF -$ 280,000$ 0.0%
YTD Expenditures -$ -$ #DIV/0!
End Fund Balance 2,969,517$ 3,249,517$ 91.4%
FUND 005 GENERAL FUND - PROGRAM DEVELOPMENT
This fund will be used for unexpected programs resulting from unanticipated mandates, or to ensure the safety and
well-being of the community.
YTD
May BUDGET
2026 2026 %
Begin Fund Balance -$ 151,240$ 0.0%
Transfer In
YTD Expenditures -$ 151,240$ 0.0%
End Fund Balance -$ -$ #DIV/0!
FUND 006 GENERAL FUND CED PERMITTING
This is an internal managerial fund to account for permit related revenues in accordance with RCW 82.02.020.
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 5,174,230$ 3,651,400$ 141.7%
Building Permits 134,649$ 700,000$ 19.2%
ROW/Grading Permits 37,409$ 80,000$ 46.8%
Site Civil Permits 97,018$ 300,000$ 32.3%
Bldg Plan Review Fees 211,497$ 500,000$ 42.3%
Land Use Permit Fees 75,770$ 80,000$ 94.7%
MISC - credit card surcharge 1,149$ 10,000$ 11.5%
YTD Revenues 557,492$ 1,670,000$ 33.4%
Expense Allocation to GF 725,377$ 1,761,830$ 41.2%
Equipment Replacement 6,135$ 13,500$ 45.4%
Expense Allocation to PW 4,356$ 14,000$ 31.1%For GIS services related to development
End Fund Balance 4,995,853$ 3,532,070$ 141.4%
FUND 008 OPIOID SETTLEMENT FUND
This fund will be used to account for opioid settlements received under the Distributor and Janssen Agreements.
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 243,630$ 243,630$ 100.0%
YTD Revenues 11,824$ 84,927$
YTD Expenditures 55,091$ 328,557$
End Fund Balance 200,363$ -$ no planned ues of funding
OTHER FUNDS OPERATING STATEMENT
SPECIAL REVENUE FUNDS (100 - 199)
FUND 101 STREET MAINTENANCE FUND
This fund is responsible for maintaining all public streets and roadways (patching, paving and sealing of roads,
sidewalk repair and maint., and other roadway functions including sweeping and snow removal)
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 5,641$ 246,801$ 2.3%
Intergovernmental Revenues 172,344$ 450,650$ 38.2%
Interfund Transfers 227,270$ 570,000$ 39.9%
Misc. Revenues 48,108$ 66,000$ 72.9%NCTRS Q4 2024 pmt
YTD Revenues 447,722$ 1,086,650$ 41.2%
Supplies 35,261$ 132,500$ 26.6%
Other Services & Charges 118,164$ 407,258$ 29.0%
Interfund Payment for Svcs 168,050$ 486,149$ 34.6%
M&O services - potholes, should maint,
sign maint, holiday and events
Transfers to M&O -$ 11,652$ 0.0%
Transfers to Equip Replace 9,270$ 20,400$ 45.4%
YTD Expenditures 330,745$ 1,057,959$ 31.3%
End Fund Balance 122,617$ 275,492$ 44.5%
FUND 107 GROWTH MANAGEMENT FUND
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 4,025,930$ 3,023,569$ 133.2%
TrafficMitigation Fees 278,218$ 300,000$ 92.7%
Park Mitigation Fees 20,952$ 25,000$ 83.8%
CIC Mitigation -$ 90,000$ 0.0%
Tree Mitigation Fees (23,080)$ 2,500$ -923.2%
Interest Income 39,988$ 40,000$ 100.0%
YTD Revenues 316,078$ 457,500$ 69.1%
YTD Expenditures 611$ 663,407$ 0.1%
End Fund Balance 4,341,397$ 2,817,662$ 154.1%
Approx $1.1 million in park mitigation
obligated
To account for the proceeds of specific revenue sources, other than capital projects that are legally restricted to expenditure
for specified purposes. These funds cannot be used for general fund purposes. The general fund can be reimbursed for
services provided to these funds (i.e. accounting/admin/IT...etc)
This fund is used to track mitigation fees collected for new construction impacts. The funds must be used within 10 years
and expended for infrastructure improvements relating to growth.
FUND 111 PUBLIC ART FUND
The public art fund is established through an ordinance adopted by City Council. Funding is provided from 10% of the
amounts collected by the City for construction related sales tax revenues. Expenditures are to be made on art and
art-related projects approved through the City's budget process.
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 138,728$ 74,300$ 187%
Transfer In GF - constr. sales tax -$ 25,000$ 0%
Donations/Interest 1,339$ 1,000$ 134%
YTD Revenues 1,339$ 26,000$ 5%
YTD Expenditures 11,579$ 79,000$ 15%
End Fund Balance 128,489$ 21,300$ 603%
FUND 114 LODGING TAX FUND
The City collects a 2% tax on lodging stays. The money in this fund is used to promote tourism in and around
the city. The Lodging Tax Advisory Committee makes a recommendation to the City Council for the distribution of
funds to local non-profit and marketing organizations, following a competitive grant process.
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 215,755$ 105,948$ 203.6%
Hotel/Motel Tax 54,995$ 147,000$ 37.4%
Interest Income 2,255$ 3,000$ 75.2%
YTD Revenues 57,249$ 150,000$ 38.2%
YTD Expenditures 15,754$ 197,654$ 8.0%
End Fund Balance 257,250$ 58,294$ 441.3%
FUND 116 CEMETERY OPERATIONS FUND
This Fund provides for the operation and maintenance of the Arlington Cemetery. Services provided include;
internment services, and maintenance of the landscape and the various structures.
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 44,135$ 35,108$ 125.7%
Charges for Services 121,809$ 320,845$ 38.0%
Misc -Investment Interest 993$ 515$ 192.7%
Transfer In -$ -$ from general fund
YTD Revenues 122,802$ 321,360$ 38.2%
Salaries & Wages 47,037$ 90,866$ 51.8%
Personnel Benefits 17,511$ 42,927$ 40.8%
Supplies 22,481$ 44,400$ 50.6%
Other Services & Charges 13,441$ 33,051$ 40.7%WCIA paid in Jan
Intergov Serv & Taxes 2,224$ 3,986$ 55.8%
Interfund Payment for Svcs 14,746$ 65,286$ 22.6%
Transfers to Equip Replace 5,043$ 11,091$ 45.5%
Transfer to Cemetery Capital -$ -$
Transfer to Endowment Fund 8,504$ 23,175$ 36.7%
YTD Expenditures 130,987$ 314,782$ 41.6%
End Fund Balance 35,950$ 41,686$ 86.2%
FUND 180 TRANSPORTATION SALES TAX FUND
This Fund collects 2/10ths of one percent sales tax for the purpose of pavement preservation. This was formerly the
Transportation Benefit District (TBD) Fund, the city absorbed the TBD 1/1/18 and the fund has been renamed.
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 2,731,085$ 2,952,921$ 92.5%
Sales Tax 765,787$ 2,060,958$ 37.2%
Grant Income 139,237$ -$
Interest Income 29,441$ 90,000$
YTD Revenues 934,466$ 2,150,958$ 43.4%
YTD Expenditures 94,723$ 4,280,000$ 2.2%
End Fund Balance 3,570,827$ 823,879$ 433.4%
CAPITAL PROJECTS FUNDS (300 - 399)
To account for financial resources to be used for the acquisition or construction of major capital facilities (other than
those financed by proprietary funds and trust funds). These funds cannot be transferred and used for General Fund
purposes.
FUND 303 REAL ESTATE EXCISE TAX 1 FUND (FIRST 1/4% TAX)
This fund is used to collect the first 1/4% of real estate excise tax on property sales and can be used for capital projects
within the City, maintenance and debt service.
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 1,140,920$ 1,615,101$ 70.6%
REET 243,020$ 640,000$ 38.0%
Interest Income/Misc 12,103$ 30,000$ 40.3%
YTD Revenues 255,123$ 670,000$ 38.1%
2020 LTGO - Principal/Interest -$ 217,837$ 0.0%
Transfer Out -$ 70,000$ 0.0%
YTD Expenditures -$ 287,837$ 0.0%
End Fund Balance 1,396,043$ 1,997,264$ 69.9%
FUND 304 REAL ESTATE EXCISE TAX 2 FUND (SECOND 1/4% TAX)
This fund is used to collect the second 1/4% of real estate excise tax on property sales and can be used for capital
projects within the City, maintenance and debt service.
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 2,879,019$ 2,682,838$ 107.3%
REET 243,020$ 645,000$ 37.7%
Interest Income 29,090$ 30,000$ 97.0%
YTD Revenues 272,111$ 675,000$ 40.3%
2020 LTGO - Principal/Interest -$ 222,300$ 0.0%
Transfer to - Trans Improv -$ -$ #DIV/0!
End Fund Balance 3,151,130$ 3,135,538$ 100.5%
FUND 305 CAPITAL FACILITIES/BUILDING FUND
This fund is used to fund future building needs.
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 4,407,455$ 2,698,814$ 163.3%
Investment Interest 43,056$ 25,000$ 172.2%
Transfer in - General Fund -$ 50,000$ 0.0%
YTD Revenues 43,056$ 75,000$ 57.4%
YTD Expenditures 8,828$ 1,900,000$ 0.5%
End Fund Balance 4,441,683$ 873,814$ 508.3%
FUND 306 BOND CONSTRUCTION FUND
This fund is used to account for the 2020 LTGO bond proceeds - to be used for the construction of Fire Station 48,
a police impound facility and M&O facility.
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 502,566$ 400,000$ 125.6%
Interest 4,549$ -$ #DIV/0!
Transfer In - Utilities -$ -$
Transfer In - Capital Facilities -$ -$
YTD Revenues 4,549$ -$ #DIV/0!
YTD Expenditures 88,124$ 550,000$ 16.0%
End Fund Balance 418,990$ (150,000)$
FUND 310 TRANSPORTATION IMPROVEMENT FUND
This fund accounts for all transportation related capital improvements.
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 997,922$ 2,066,314$ 48.3%
Grant Receipts 341,929$ 12,633,197$ 2.7%
Interest 9,104$ -$
Transfers-In-Growth -$ 663,407$ 0.0%
Transfers In - REET -$ -$ #DIV/0!
Transfers In - Capital Facilities -$ -$
YTD Revenues 351,033$ 13,296,604$ 2.6%
YTD Expenditures 1,162,899$ 15,362,918$ 7.6%
End Fund Balance 186,056$ -$ 7.6%
FUND 311 PARKS IMPROVEMENT FUND
This fund is to account for all Parks related capital improvement projects.
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 426,922$ 12,700$ 3361.6%
Interest/Donations/Other 5,244$ 359,500$ 1.5%
Grants -$ 763,570$ 0.0%
Transfer In -$ -$
Transfer in - Growth Fund 611$ -$ Smokey Pt Park
Transfer In - Park Miitgation -$ -$ Smokey Pt Park
YTD Revenues 5,855$ 1,123,070$ 0.5%
Pickleball Court 174$ -$
Park Improvements - General 10,938$ 1,020,770$ 1.1%
Design for commercial kitchen, pump
track park
Jensen Park Restrooms 60,484$ -$
Park Improvements - Maint Plan 21,696$ 100,000$ 21.7%
Smokey Point Park -$ -$
counc approve ase on .
Amendment will be needed at conclusion
Veteran's Memorial Plaques -$ 500$ 0.0%
YTD Expenditures 93,291$ 1,121,270$ 8.3%
End Fund Balance 339,485$ 14,500$ 2341.3%
FUND 316 CEMETERY CAPITAL IMPROVEMENT FUND
This fund is used to account for any improvements made at the Arlington Cemetery
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 118,777$ 83,408$ 142.4%
Transfer In - Cemetery Ops -$ -$
Cemetery Rehab Grant -$ -$
Interest 1,161$ 950$ 122.2%
YTD Revenues 1,161$ 950$ 122.2%
YTD Expenditures 16,334$ 65,500$ 24.9%
End Fund Balance 103,604$ 18,858$ 549.4%
FUND 320 EQUIPMENT RENTAL REPLACEMENT FUND
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 2,864,297$ 2,146,429$ 133.4%
Department Contributions 721,563$ 1,600,317$ 45.1%
DOE Grant -$ -$
Insurance Proceeds 13,912$ -$
Sale of Fixed Assets 8,928$ 2,200$ 405.8%
Program Fees - Field Use 23,600$ 30,000$ 78.7%
Interest Income 26,306$ 26,000$ 101.2%
YTD Revenues 794,309$ 1,658,517$ 47.9%
YTD Expenditures 1,006,741$ 1,737,496$ 57.9%
End Fund Balance 2,651,865$ 2,067,450$ 128.3%
ENTERPRISE FUNDS (400 - 499)
An enterprise fund may be used to report activity for which a fee is charged to external users for goods or services.
An enterprise fund is also required for any activity whose principal revenue sources meet any of the following criteria;
Debt backed solely by fees and charges, legal requirements to recover costs or policy decisions to recover costs.
This fund is used to account for the accumulation of resources for the future replacement of vehicles and equipment when
the useful lives of those assets are nearing the end.
FUND 402 AIRPORT
The operation of the Airport Fund includes airport land facility management and maintenance; aviation, industrial and
commercial development; security and administrative services and airport planning.
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 348,357$ 661,684$ 52.6%
Rental Income 2,880,255$ 4,286,382$ 67.2%
Grant Revenue -$ -$ #DIV/0!
Misc Revenues 22,313$ 50,900$ 43.8%
Non-Revenues 311,678$ 477,436$ 65.3%
Transfers from Cap Fac Fd -$ -$ #DIV/0!
Other Revenues -$ 12,152$ 0.0%
YTD Revenues 3,214,246$ 4,826,870$ 66.6%
Salaries & Wages 282,443$ 697,203$ 40.5%
Personnel Benefits 90,784$ 259,539$ 35.0%
Supplies 39,426$ 66,960$ 58.9%
Other Services & Charges 224,288$ 472,421$ 47.5%WCIA insurance paid in Jan
Non-Expenditures 84,256$ 495,100$ 17.0%
Capital Outlays 80,638$ 1,315,250$ 6.1%
Debt Service -$ -$
Interfund Payment for Services 746,295$ 1,691,902$ 44.1%
Transfers to Equip Replace 37,004$ 81,410$ 45.5%
Transfer to PW 4,112$ 3,000$ 137.1%
Transfer to Reserve -$ 50,000$ 0.0%
YTD Expenditures 1,589,245$ 5,132,785$ 31.0%
End Fund Balance 1,973,359$ 355,769$ 554.7%
FUND 403 WATER
The Water Division's responsibility is to provide clean, clear, potable water to utility customers and deliver the product
economically and plentifully to the customers.
YTD
May BUDGET
2026 2026 %
Begin Fund Balance-Water 1,354,486$ 1,079,850$ 125.4%
Charges for Services 1,889,181$ 5,128,400$ 36.8%
Fines & Penalties 12,454$ 24,000$ 51.9%
Grant Income -$ -$ #DIV/0!
Miscellaneous-Int. Income 75,617$ 133,121$ 56.8%
YTD Revenues-Water 1,977,252$ 5,285,521$ 37.4%
Salaries & Wages 676,493$ 1,869,055$ 36.2%
Personnel Benefits 237,996$ 738,132$ 32.2%
Supplies 166,420$ 587,420$ 28.3%
Other Services & Charges 213,637$ 500,784$ 42.7%WCIA insurance paid in Jan
Intergov Serv & Taxes 189,823$ 518,170$ 36.6%
Interfund Payment for Services 117,645$ 258,780$ 45.5%
Transfers to Equip Replace 55,210$ 121,462$ 45.5%
YTD Expenditures-Water 1,657,223$ 4,593,803$ 36.1%
End Fund Balance-Water 1,674,515$ 1,771,568$ 94.5%
FUND 404 WASTEWATER
The Wastewater or Sewer Division is charged with treating industrial and domestic wastes. Sewer maintenance
insures that the system is leak and seepage proof, unblocked by sand, grease, or roots, and properly graded
to move waste efficiently to the treatment plant. The treated water can then be sent back to the Stillaguamish River
cleaner than when it wasoriginally taken out.
YTD
May BUDGET
2026 2026 %
Begin Fund Balance-Sewer 1,348,870$ 1,018,642$ 132.4%
Charges for Services 3,294,949$ 7,869,307$ 41.9%
Fines & Penalties 16,691$ 20,000$ 83.5%
Grant Income -$ -$ #DIV/0!
Miscellaneous-Interest Income 77,455$ 129,021$ 60.0%
YTD Revenues-Sewer 3,389,095$ 8,018,328$ 42.3%
Salaries & Wages 695,803$ 1,864,030$ 37.3%
Personnel Benefits 253,216$ 751,044$ 33.7%
Supplies 148,975$ 311,949$ 47.8%
Other Services & Charges 686,888$ 1,228,187$ 55.9%WCIA insurance paid in Jan
Intergov Serv & Taxes 243,259$ 563,465$ 43.2%
Debt Service 1,497,374$ 2,008,724$ 74.5%
Interfund Payment for Services 201,566$ 437,297$ 46.1%
Transfers to Equip Replace 57,608$ 126,740$ 45.5%
Transfer to Sewer Reserve -$ 725,000$ 0.0%
Transfer - Cemetery Payroll -$ -$
YTD Expenditures-Sewer 3,784,689$ 8,016,436$ 47.2%
End Fund Balance-Sewer 953,275$ 1,020,534$ 93.4%
FUND 405 WATER CAPITAL IMPROVEMENT FUND
This fund is used to account for major capital projects constructed by the Water division. All revenues from new
connection fees are receipted into this fund as well as a small portion of the monthly utility rate.
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 5,095,521$ 2,219,460$ 229.6%
Other Funding -$ 8,725,000$ 0.0%
Water Connection Fees 196,049$ 257,920$ 76.0%
Interest Income/Misc 46,792$ 15,000$ 311.9%
Transfer-In-Water Fund -$ 750,000$ 0.0%
YTD Revenues 242,841$ 9,747,920$ 2.5%
YTD Expenditures 877,529$ 11,422,100$ 7.7%
End Fund Balance 4,460,833$ 545,280$ 818.1%
FUND 406 SEWER CAPITAL IMPROVEMENT FUND
This fund is used to account for major capital projects constructed by the Sewer division. All revenues from new
connection fees are receipted into this fund as well as a small portion of the monthly utility rate.
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 5,451,500$ 5,211,695$ 104.6%
Sewer Connection Fees 130,679$ 181,495$ 72.0%
Interest Income 49,586$ 10,000$ 495.9%
Grant Income -$ 3,500,000$ 0.0%
Transfer-In-Sewer Fund -$ 725,000$ 0.0%
YTD Revenues 180,265$ 4,416,495$ 4.1%
YTD Expenditures 1,503,603$ 5,274,000$ 28.5%
End Fund Balance 4,128,162$ 4,354,190$ 94.8%
FUND 409 STORM WATER CAPITAL IMPROVEMENT FUND
This fund is used to fund any major capital projects constructed by the Storm Water Utility.
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 1,510,156$ 470,800$ 320.8%
Grants -$ 1,262,000$ 0.0%
Interest Income 14,341$ 4,000$ 358.5%
Transfers-In-Stormwater Fund -$ 220,000$ 0.0%
YTD Revenues 14,341$ 1,486,000$ 1.0%
YTD Expenditures 5,593$ 1,462,000$ 0.4%
End Fund Balance 1,518,903$ 494,800$ 0.4%
FUND 410
This fund is used to fund emergency repairs and large capital projects at the Municipal Airport.
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 4,623,742$ 2,071,771$ 223.2%
Interest Income 45,191$ 18,000$ 251.1%
Transfers In -$ 50,000$ 0.0%
YTD Revenues 45,191$ 68,000$ 66.5%
YTD Expenditures (transfer to CIP) -$ 700,000$ 0.0%
End Fund Balance 4,668,932$ 1,439,771$ 324.3%
FUND 411 WATER/SEWER BOND RESERVE FUND
The legal requirements in Bond and Loan documents required the City hold an amount in reserve that totals the
smaller of;
1) the maximum annual debt service of the W/S Revenue Bonds and Loans
2) 125% of the annual debt service of the utility, or
3) 10% of the stated principal amount of the bonds
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 1,022,699$ 1,022,699$ 100.0%
YTD Revenues - - #DIV/0!
YTD Expenditures - - #DIV/0!
End Fund Balance 1,022,699$ 1,022,699$ 100.0%
FUND 412 STORM WATER MANAGEMENT FUND
This fund was created to administer, manage, develop, operate and maintain the City's Storm Water Management Plan.
The Plan includes buildings and maintaining public drainage systems that alleviate local flooding problems, providing
erosion control and creating public awaness programs that help protect our water quality.
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 221,239$ 228,810$ 96.7%
AIRPORT RESERVE FUND
Charges for Services 547,994$ 1,330,245$ 41.2%
Grants 37,817$ 25,000$ 151.3%
Misc revenue 31,559$ 65,801$ 48.0%
YTD Revenues 617,370$ 1,421,046$ 43.4%
Salaries & Wages 217,014$ 541,631$ 40.1%
Personnel Benefits 70,596$ 230,442$ 30.6%
Supplies 19,921$ 44,772$ 44.5%
Other Services & Charges 116,081$ 146,579$ 79.2%WCIA insurance paid in Jan
Intergov Serv & Taxes 39,520$ 85,795$ 46.1%
Interfund Payment for Services 56,922$ 115,849$ 49.1%
Transfers to Equip Replace 27,089$ 59,597$ 45.5%
Tranfer to Cemetery Payroll -$ -$
Transfer to Stormwater Reserve -$ 220,000$ 0.0%
YTD Expenditures 547,143$ 1,444,665$ 37.9%
End Fund Balance 291,467$ 205,191$ 142.0%
FUND 413 AIRPORT CAPITAL IMPROVEMENT (FAA) FUND
This fund accounts for capital improvements at the Airport that are eligible for, and receive grant funding, from the
Federal Aviation Administration (FAA).
YTD
May BUDGET
2026 2026 %
Begin Fund Balance -$ 66,000$ 0.0%
Grants 180,850$ 1,677,358$ 10.8%
Interest Income/Misc 938$ -$ #DIV/0!
Interfund Loan Payment 50,000$ 120,000$ 41.7%
Transfer In - Airport Reserve -$ 700,000$ 0.0%
231,787$ 2,497,358$ 9.3%
YTD Expenditures 142,907$ 2,503,000$ 5.7%Taxiway Alpha, RW 11/29 solar lighting
End Fund Balance 88,880$ 60,358$ 147.3%
INTERNAL SERVICE FUNDS (500 - 599)
FUND 504 PUBLIC WORKS GROUNDS & FACILITIES MAINTENANCE
& OPERATIONS FUND
This fund is responsible for the maintenance and operations of the airport, cemetery, parks, public areas and all
City owned facilities.
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 326,775$ 128,696$ 253.9%
Other Misc. Revenues - GF Payroll 337,024$ 1,297,989$ 26.0%
Other Misc. Revenues - GF 375,000$ 825,000$ 45.5%
Other Misc. Revenues - Airport 332,098$ 780,671$ 42.5%
Other Misc. Revenues - Storm 31,535$ 60,000$ 52.6%
Other Misc. Revenues - Cemetery 4,724$ 43,240$ 10.9%
Other Misc. Revenues - Streets 136,536$ 416,829$ 32.8%
Other Misc. Revenues - PW 7,125$ 15,604$ 45.7%
Misc Revenues 6,659$ 16,552$ 40.2%
1,230,701$ 3,455,885$ 35.6%
or agencies of the governmental unit, on a cost-reimbursement basis.
Salaries & Wages 662,040$ 1,757,234$ 37.7%
Personnel Benefits 243,957$ 664,812$ 36.7%
Supplies 56,030$ 188,000$ 29.8%
Other services/Charges 274,827$ 516,794$ 53.2%
Interfund Payment for Services 101,396$ 223,064$ 45.5%
Transfers to Equip Replace 47,149$ 115,724$ 40.7%
YTD Expenditures 1,385,399$ 3,465,628$ 40.0%
End Fund Balance 172,077$ 118,953$ 144.7%
PRIVATE PURPOSE TRUST FUNDS (620 - 629)
To report all trust arrangements under which principal and interest benefit individuals, private organizations and
other governments.
FUND 622 CEMETERY PRE-NEED TRUST FUND
This funds is used to account for dollars where individuals have pre-paid for their items needed at the time of burial.
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 56,428$ 47,437$ 119.0%
Interest -$ -$
Sale of Liner/Vaults 3,849$ 4,475$ 86.0%
YTD Revenues 3,849$ 4,475$ 86.0%
YTD Expenditures 3,276$ 1,000$ 327.6%
End Fund Balance 57,001$ 50,912$ 112.0%
FUND 633 CITY FIDUCIARY FUND
This fund was created in response to GASB 84 which requires fiduciary activities to be recorded in a separate fund.
These are items that are collected on behalf of another government or organization (like the portion of court fees that
are remitted to the state.
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 3,166$ 1,300$ 243.5%
State's portion of Court fees 21,823$ 103,700$ 21.0%
Other Fiduciary Activity 8,141$ 19,850$ 41.0%
29,964$ 123,550$ 24.3%
YTD Expenditures 27,083$ 123,550$ 21.9%
End Fund Balance 6,048$ 1,300$ 465.2%
PERMANENT FUNDS ( 700-799)
To report resources that are restricted to the extent that only earnings (interest), not principal, can be used to support
the local government's applicable program.
FUND 702 CEMETERY ENDOWMENT FUND
YTD
May BUDGET
2026 2026 %
Begin Fund Balance 466,333$ 455,000$ 102.5%
The Cemetery collects a perpetual fee for each plot sold, either at the time of need or on a pre-need basis. Those funds are
held in this fund and the interest earned can be transferred to the Cemetery fund, if needed, to help cover the costs of
maintaining the grounds of the Cemetery into perpetuity.
Transfer In - Endowed Care Funds 8,504$ 23,175$ 36.7%
Interest Income 4,590$ 2,500$ 183.6%
YTD Revenues 13,094$ 25,675$ 51.0%
YTD Expenditures -$ -$
End Fund Balance 479,428$ 480,675$ 99.7%
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 12/31/2025
GOVERNMENT INFORMATION:
Official Mailing Address 238 N Olympic Ave
Official Website Address
Arlington, WA 98223
www.arlingtonwa.gov
sburke@arlingtonwa.govOfficial E-mail Address
Official 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 27th day of May, 2026, 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
61,912,171 14,997,056 43,619 4,382,399
----
20,761,564 17,712,938 --
1,041,590 1,041,590 --
10,977,168 1,564,677 418,974 -
24,455,652 2,123,781 93,730 512,090
195,795 92,899 --
3,333,819 838,427 1,867 84,440
60,765,587 23,374,313 514,571 596,530
8,742,051 5,904,767 --
11,739,749 11,739,749 --
9,916,204 9,132 --
3,973,219 -1,040,043 -
2,379,114 2,213,856 --
432,088 432,088 --
223,204 128,982 --
37,405,629 20,428,573 1,040,043 -
23,359,958 2,945,739 (525,472)596,530
----
4,798,287 10,520 545,000 -
----
1,346,284 ---
6,144,571 10,520 545,000 -
24,705,219 542,445 28,642 -
3,640,445 1,054,690 --
4,798,287 871,443 28,863 953,000
----
596,175 76,994 --
33,740,126 2,545,572 57,506 953,000
(4,235,597)410,686 (37,978)(356,470)
404,825 ---
18,076,414 5,491,290 5,641 4,025,930
3,108,246 2,969,517 --
29,233,675 93,521 --
6,853,415 6,853,415 --
57,676,575 15,407,744 5,641 4,025,930
City of Arlington
Fund Resources and Uses Arising from Cash Transactions
For the Year Ended December 31, 2025
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
101,597 213,444 2,862 4,164,287
----
-162,097 -1,790,153
----
---644,534
--336,892 -
----
1,986 5,472 1,374 91,453
1,986 167,569 338,266 2,526,139
----
----
--260,148 -
----
-165,258 --
----
2,392 ---
2,392 165,258 260,148 -
(406)2,311 78,118 2,526,140
----
100,000 -5,620 -
----
----
100,000 -5,620 -
62,464 --3,959,341
----
--42,274 -
----
--191 -
62,464 -42,466 3,959,341
37,130 2,311 41,273 (1,433,201)
----
-215,755 -2,731,085
138,728 ---
--44,135 -
----
138,728 215,755 44,135 2,731,085
City of Arlington
Fund Resources and Uses Arising from Cash Transactions
For the Year Ended December 31, 2025
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
2,575,048 2,947,383 4,719,016 602,459
----
548,188 548,188 --
----
----
----
----
46,850 65,111 83,992 24,999
595,039 613,299 83,992 24,999
----
----
----
----
----
----
----
----
595,038 613,299 83,992 24,999
----
--50,000 -
----
----
--50,000 -
--295,553 124,892
218,038 224,800 --
1,811,129 456,862 150,000 -
----
----
2,029,166 681,662 445,553 124,892
(1,434,128)(68,363)(311,561)(99,893)
----
1,140,920 2,879,019 -502,566
----
--4,407,455 -
----
1,140,920 2,879,019 4,407,455 502,566
City of Arlington
Fund Resources and Uses Arising from Cash Transactions
For the Year Ended December 31, 2025
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
968,873 279,618 128,044 2,708,640
----
----
----
2,392,817 207,451 8,576 -
-680 -49,703
----
17,521 49,351 2,654 1,007,914
2,410,338 257,482 11,230 1,057,617
----
----
----
3,296 ---
----
----
-3,506 --
3,296 3,506 --
2,407,042 253,976 11,230 1,057,617
----
913,723 2,237,268 -507,226
----
---526,932
913,723 2,237,268 -1,034,158
3,291,715 2,343,940 20,497 1,806,802
---129,316
----
----
----
3,291,715 2,343,940 20,497 1,936,118
29,050 147,304 (9,267)155,657
----
----
----
997,922 426,922 118,777 2,864,297
----
997,922 426,922 118,777 2,864,297
City of Arlington
Fund Resources and Uses Arising from Cash Transactions
For the Year Ended December 31, 2025
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
5,888,629 7,502,224 7,511,615 1,441,794
----
----
----
5,710,301 1,041 1,528 24,414
3,509,468 5,401,650 8,112,006 1,276,880
8,233 33,699 47,382 13,582
590,299 182,990 155,997 33,857
9,818,300 5,619,381 8,316,913 1,348,734
----
----
-3,939,868 4,677,437 1,029,620
2,929,879 ---
----
----
----
2,929,879 3,939,868 4,677,437 1,029,620
6,888,422 1,679,512 3,639,476 319,113
----
150,000 97,843 97,843 48,923
----
811,434 7,918 --
961,434 105,761 97,843 48,923
8,190,124 2,706,492 1,261,443 19,702
--2,013,601 -
82,973 120,497 135,622 58,734
----
493,288 10,502 15,201 -
8,766,385 2,837,492 3,425,866 78,436
(916,529)(1,052,219)311,453 289,600
----
--1,022,699 -
----
4,972,099 6,450,007 6,800,369 1,731,395
----
4,972,099 6,450,007 7,823,068 1,731,395
City of Arlington
Fund Resources and Uses Arising from Cash Transactions
For the Year Ended December 31, 2025
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
302,460 431,105
--
--
--
2,853 -
3,038,771 -
--
37,894 9,370
3,079,519 9,370
2,837,284 -
--
--
--
--
--
88,325 -
2,925,609 -
153,909 9,370
--
8,463 25,858
--
--
8,463 25,858
51,168 -
--
86,890 -
--
--
138,058 -
24,314 35,228
-404,825
-61,509
--
326,775 -
--
326,775 466,333
City of Arlington
Fund Resources and Uses Arising from Cash Transactions
For the Year Ended December 31, 2025
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
47,043 45,741 1,302
---
130,007 10,998 119,009
117,456 311 117,145
12,551 10,687 1,864
59,594 56,428 3,166
City of Arlington
Fiduciary Fund Resources and Uses Arising from Cash Transactions
For the Year Ended December 31, 2025
The accompanying notes are an integral part of this statement.
NOTES TO FINANCIAL STATEMENTS
CITY OF ARLINGTON
Period Ending December 31,2025
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 on 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 Schedule of Liabilities 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 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
administrative support for all city governmental functions.
The city has four managerial funds rolled up into the general fund;a mandatory reserve fund which
holds between 10%-16%of budgeted tax;program development fund used for special projects;a
permitting fund used for all building permits and planning fee revenue;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.
Street Department Fund.Revenue is received from the State shared gas taxes and is
restricted to street maintenance and operations.Resources are used to maintain and
improve the safety and functionality of city roadways and sidewalks.
Growth Fund.Traffic and Park Mitigation revenue received and used for capital road and
park projects.
Public Art Fund.To support and foster viable development in the arts,and includes
installation,maintenance,design,and construction for arts-related projects.Revenue
received from the general fund construction sales tax and 10%to be used for art projects.
Lodging Tax Fund.Sales tax collected from local hotel/motel revenue and is restricted for
tourism related expenditure grants.
Cemetery Fund.Revenue from burial services,lot sales and burial vaults/liners.Expenses
only related to the operation of the cemetery.
Transportation Sales Tax Fund.Voter approved sales tax can only be used for
transportation improvements that preserve,maintain,enhance and operate the existing
transportation infrastructure of the city and to construct and reconstruct improvements and
capital 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.
REET I Fund.RCW 82.46.010 one-fourth percent real estate excise tax,these funds are
restricted for capital projects.
REET II Fund.RCW 82.46.010 allows a second one-fourth percent real estate excise tax
and restricted to financing capital projects.
Capital Facilities Building Fund.Funded by construction sales tax transferred from the
general fund for building maintenance or repairs.
Bond Construction Fund.Bond proceeds for general government facilities.
Transportation Improvement fund.This fund is used for street related capital projects,
costs that are supported by traffic impact/mitigation fees,federal and state grants.
Park Improvement Fund.This fund is used for park related capital projects,costs that are
supported and funded by park impact/mitigation fees,federal,state and local grants and
donations.
Cemetery Capital Improvement Funds.This fund is used for the Cemetery capital
projects and future development,supported by cemetery operating fund and grants.
Equipment Replacement Fund –This fund is used to purchase city vehicles,equipment
and computers -funded by departmental yearly contributions and balanced by
fund/department.The city also 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.
Cemetery Endowment Fund.The Cemetery collects a perpetual fee for 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
supported primarily through user fee charges.
Airport Funds
o Airport Operating Fund.The Airport operating accounts for the airport’s
operation,maintenance,and capital expenditures,funded by airport building/land
lease payments.
o Airport Reserve Fund.This fund is rolled into the airport operating fund and is used
for Airport capital projects that are funded by airport lease payments.
o Airport CIP (FAA)Fund.This fund is rolled into the airport operating fund and is
used for airport capital improvements that are funded primarily by Federal Aviation
Association (FAA)and Department of Transportation (WSDOT)grants,and city
match is funded by the airport reserve fund.
Water Utilities Fund
o Water Operating Fund.This fund accounts for the operation of the water treatment
plant and provides water utility service to city residence.This fund is primarily
supported by water utility fees.
o Water Improvement Fund.This fund is rolled into the water utility fund and is used
to pay for water capital projects that are funded primarily through contributions from
the water operating fund,water connection fees and grant funding.
Sewer Utilities Fund
o Wastewater Utility Fund.This fund accounts for the operation of the wastewater
treatment plant and is primarily supported by wastewater utility fees.
o Wastewater Improvement Fund.This fund is rolled into the sewer utility fund and is
used to pay for wastewater capital projects that are funded primarily through
contributions from the sewer utility fund,sewer connection fees and grant funding.
o Wastewater Bond Fund.This fund is rolled into the sewer utility fund and is used for
reserve requirements per debt covenants.
Stormwater Fund
o Stormwater Management Fund.This fund accounts for the operation of the
stormwater/surface management services.This fund is primarily supported by
stormwater utility fees.
o Stormwater CIP Fund This fund is rolled into the Stormwater Management fund and
is used to pay for stormwater capital projects that are funded primarily through
contributions from stormwater management utility fund and grant funding.
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.
Public Works M&O Fund.The Public Works M&O Internal Services fund is used to
account for goods and services provided to other funds.City departments pay for these
services on a cost reimbursement basis and funded by transfers from the general fund from
property and sales tax revenue.
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.
Private-Purpose Trust Funds
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 customers’needs.
Custodial Funds
These funds are used to account for assets that the government holds on behalf of others in a
custodial capacity.
City Fiduciary 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 of Washington.
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 expenditure 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 3 -Deposits and Investments
D.Capital Assets
Capital assets are assets with an initial individual cost of more than $7,500 and an estimated useful
life of 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 per agreements;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 expenditure is 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.
For more information see Note 5 –Leases.
H.Restricted and Committed Portion of Ending Cash and Investments
In 2025,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 $21,184,660.
Fund Restricted Committed Purpose - Source of Restrictions
001 65,178$Affordable Housing; RCW 82.14.540
8,252$Police - Drug Seizure
2,969,517$Reserve Policy; Resolution 2019-012
5,174,230$CED Permitting; Revenues RCW 82.02.020
243,630$Opioid Settlement - Washington State settlement
001 5,491,290$2,969,517$
101 5,641 Street Department; RCW 47.24.040 Motor Vehicle Fuel Taxes
107 4,025,930 Road Projects; RCW 82.02.050 Mitigation Fees
111 138,728
Public Art Fund; Ordiance NO.2019-003 from Construction
Sales Tax - Council
114 215,755 Tourism Promotion; Lodging Sales Tax - RCW 67.28.180
180 2,731,085 Road Projects; Voter approved RCW 82.14.510
303 1,140,920 Capital Projects; RCW 82.46.010 Sales Tax
304 2,879,019 Financing Capital Projects - RCW 82.46.035
306 502,566 Bond Revenues - Police Impound Building/PW M&O
404 1,022,699 Debt Bonds - Reserve Requirements per bonding company
702 61,509 Cemetery Endowment Care - RCW 2.80.060 Interest only
Totals 18,076,414$3,108,246$
Note 2 -Budget Compliance
The City of Arlington adopts biennial appropriate 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 on payroll and claims.
The appropriated and actual expenditures for the legally adopted budget by Ordinance 2025-021
for 2025 were as follows:
Budget Actual
Funds
Appropriated
Amounts 2025-Expenses Variance
001-General Fund 25,711,797$22,886,721$2,825,076$
004-General Mandatory Reserve Fund -$-$
005-Program Development Fund 485,000$381,240$103,760$
006-CED Permitting 1,966,600$1,513,505$453,095$
008-Opioid Settlement 221,000$220,363$637$
Total 001-General Fund 28,384,397$25,001,829$3,382,568$
101-Street Maintenance Fund 1,141,161$1,097,549$43,612$
107-Growth Fund 1,572,723$953,000$619,723$
111-Public Art Fund 92,500$64,855$27,645$
114-Lodging Tax Fund 187,052$165,258$21,794$
116-Cemetery Fund 318,892$302,614$16,278$
180-Transportation Sales Tax Fund 5,376,000$3,959,341$1,416,659$
303- REET I Fund 2,050,624$2,029,166$21,458$
304-REET II Fund 682,162$681,662$500$
305-Capital Facilities/Building Fund 2,050,000$445,553$1,604,447$
306-Bond Construction Fund 403,500$124,892$278,608$
310-Transportation Improvement Fund 7,155,457$3,295,011$3,860,446$
311-Park Improvement Fund 3,651,170$2,347,446$1,303,724$
316-Cemetery Capital Improvement Fund 70,250$20,497$49,753$
320-Equipment Replacement Fund 2,169,255$1,936,118$233,137$-$
402-Airport Fund 5,162,689$4,775,596$387,093$
410-Airport Reserve Fund 2,400,000$634,035$1,765,965$
413-Airport CIP Fund 9,185,500$7,420,668$1,764,832$
Total 402 - Airport Fund 16,748,189$12,830,300$3,917,889$-$
403-Water Utilities Fund 5,502,390$5,490,904$11,486$
405-Water Improvement Fund 11,082,800$2,761,455$8,321,345$
Total 403-Water Utility Fund 16,585,190$8,252,359$8,332,831$-$
404-Sewer Utilities Fund 8,005,878$7,979,768$26,111$
406-Sewer Improvement Fund 5,149,000$1,298,536$3,850,464$
411-Sewer Bond Fund 13,154,878$9,278,303$3,876,575$
Total 404-Sewer Utility Fund -$-$
409-Stormwater CIP Fund 520,000$19,588$500,412$
412-Stormwater Management Fund 1,476,111$1,448,467$27,644$
Total 412-Stormwater Fund 1,996,111$1,468,056$528,055$-$
504-Maintenance & Operations Fund 3,248,996$3,063,667$185,329$
622-Cemetery Pre-Need Trust Fund 1,000$311$689$
633-City Fiduciary Fund 123,550$117,145$6,405$
702-Cemetery Endowment Fund -$-$
Totals 107,163,057$77,434,930$29,728,127$
2025 - Budget vs Actuals - All Funds
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 $353,449 on
December 31,2025.
Snohomish County 911’s 2025 operating budget was $35,740,257,operating revenues received
were $35,003,343 and total operating expenditures were $34,088,053.Complete financial
statements for SNOHOMISH COUNTY 911 can be obtained from SNOHOMISH COUNTY 911’s
administrative office at 332 SW Everett Mall Way,BLDG A,Everett,WA 98204.
AHA –Alliance for Housing Affordability
In September 2013,the City of Mountlake Terrace joined the cities of Edmonds,Everett,Granite
Falls,Lake Stevens,Lynnwood,Marysville,Mill Creek,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 reviewing and approving 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 in the table below were audited and updated by the new fiscal agent and may
differ from 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 City of Arlington’s equity share to date is:
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 original costs,and interest earnings are recorded only when
received.
Deposits and investments by type on December 31,2025,are as follows:
Type of Investments
City's own
Investment
Deposits &
Investments
held as
custodian Balance
Bank Deposits 591,275 59,594 650,869
LGIP 5,944,749 5,944,749
Banner Reserve 987,267 987,267
US Bank Investment 124,504 124,504
U.S. Government Securities 1,271,199 1,271,199
Municipal Securities 48,757,581 48,757,581
Total Investments 57,676,575 59,594 57,736,169
All investments are insured,registered,or held by the City of Arlington or its agent in the
government’s name.As of 12/31/25,bank deposits include petty cash funds and departments cash
drawers for daily cash transactions.
Fiscal Year
7/1/25 -
6/30/2026
AHA’s Total
Fiscal Year
Budget
City of Arlington’s
Share of Budget
Housing Authority of
Snohomish County as %
of Total AHA Budget
2019 $107,391 $2,124 1.95%
2020 $112,408 $2,242 1.98%
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%
2026 $173,452 $3,493 2.01%
It is the City of Arlington’s policy to invest all temporary cash surpluses. The interest in 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.
Note 5 –Leases (Lessees)
The city had the following office equipment leases in 2025:
Eight 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.
The total amount paid for office equipment leases in 2025 was $28,279.
As of December 31,2025,the future office equipment lease payments are as follows:
2026 2027 2028 2029 2030-3034
Copiers 14,346 9,434 6,622 1,713 -
Office Equipment 5,387 5,064 4,554 426 -
19,733 14,498 11,176 2,139 -
Leased Vehicles –through Enterprise Fleet Management.
Leases for departments range from 36–60 months.The total amount paid for leased vehicles in
2025 was $154,481.As of December 31,2025,the future vehicle lease payments are as follows:
2026 2027 2028 2029 2030-2034
Leased Vehicles 200,300 97,989 153,446 18,594 7,231
SBITA's -----
200,300 97,989 153,446 18,594 7,231
*The city has no SBITA’s to report in 2025.
Note 6 –Long Term Liabilities:
The following table provides details of the outstanding debt of the Cit of Arlington and summarized
the City’s debt transactions for year ended December 31,2040.
2025 - Annual
Report
G.O Debt
Principal
G.O. Debt
Interest
Other Debt
Principal
Other Debt
Interest
2026 1,176,665 451,129 1,854,040 154,683
2027 1,232,463 403,631 1,486,310 123,988
2028 1,058,615 353,779 1,460,254 94,503
2029 970,818 310,711 958,198 64,500
2030 1,007,065 271,514 986,358 36,340
2031-2035 4,604,285 760,207 503,996 7,352
2036-2040 2,110,294 144,240
Totals 12,160,205 2,695,211 7,249,156 481,366
Interfund Loans:
Borrowing Fund Lending Fund
Loan Balance
01/01/2024
New
Loans Repayments
Principal Balance
12/31/2025
General Fund Airport 1,379,187$-$52,227$1,326,960$
2025 Interfund Loans
Compensated Absences:
Beginning Balance
01/01/2025 Additions Reductions
Ending Balance
12/31/2025
2025 Compensated
Absences 1,342,864$126,858$1,216,006$
2025 Compensated Absences
During the year ending December 31, 2025 the following change occurred in
Compensated absences:
*Additions and reductions are reported as a net change
Debt Agreement Terms
The following financial instruments contain debt agreement terms with finance related
consequences:
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.
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 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 2025.The city paid $30,356.95 for
those benefits in 2025.Payments are broken down as;$16,253.59 in medical reimbursements and
$14,103.36 to LEOFF Health &Welfare Trust for medical premiums.
Note 8 –Pension Plans
State Sponsored Pension Plans
Substantially all City of Arlington full-time and qualifying part-time employees participate in the
Public Employees Retirement System (PERS)Plan 1,2 or Plan 3 or the Law Enforcement Officers
retirement plans,administered by the Department of Retirement Systems,under cost sharing
multiple employer public employee defined benefit and defined contribution retirement plans.
The State Legislature establishes and amends laws pertaining to the creation and administration of
all public retirement systems.Contributions to the system by both employees and employers are
based upon gross wages covered by plan benefits.
The Department of Retirement Systems,a department within the primary government of the State of
Washington,issues a publicly available annual comprehensive,annual financial report (ACFR)that
includes financial statements and required supplementary information for each plan.The DRS
ACFR may be obtained in writing to:
Department of Retirement Systems:
Communications Unit
PO Box 48380
Olympia,WA 98504-8380
The DRS ACFR may be downloaded from the DRS website at www.drs.wa.gov
The City also participates in the Volunteer Fire Fighters’and Reserve Officers’Relief and Pension
Fund (VFFRPF)administered by the State Board for Volunteer Fire Fighters and Reserve Officers.
Detailed information about the plan is included in the State of Washington ACFR available from the
Office of Financial Management website at www.ofm.wa.gov.
On June 30,2025 (the measurement date of the plans),the City of Arlington proportionate share
of the collective net pension liabilities,as reported on the Schedule 09,was as follows:
2025 Plan Allocations %Liability (Asset)
PERS 1 0.043499%512,851
PERS 2/3 0.056280%(2,147,744)$
LEOFF 1 0.012604%(399,362)$
LEOFF 2 0.088964%(1,723,693)$
VFFRPF 0.000000%-$
Employer
Contributions
239,849
597,303$
N/A
N/A
242,546$
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 1,2025,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 31,2025,
the city paid a total of $58,093.82 in deferred compensation for 32 participating members.
Beginning January 1,2025,Non-representative employees received 2%of gross wages
contribution in the Washington State Deferred Compensation Program.As of December 31,2025,
the city paid a total of $71,833.45 in deferred compensation for 25 participating members.
Starting on January 1,2025,AFSCME contracted employees will receive 2%percent of gross
wages contribution in the Washington State Deferred Compensation Program.As of December 31,
2025,the city paid a total of $34,708.03 in deferred compensation for 49 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 2025 was $.91 per $1,000 on an assessed valuation
of $5,478,941,593 for a total regular levy of $5,002,728.66.
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)2025 Exemption is $25,298
(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 31,2025, 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 [1]. Coverage includes
general, automobiles,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 sublimits. 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, sublimits,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 sublimits. 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 sublimits.
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 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 directions 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 31,2025,271 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 in order 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 2025,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 Other Disclosures
Significant Commitments or Obligations -Construction Commitments:
The city has active construction projects as of December 31,2025.At year-end the city’s
commitments are as follows:
Project Contractor
Spent as of
2025
Remaining
Commitment
Taxiway A Project - Construction SRV 6,483,080$215,051$
Taxiway A Project - CA Dowl 397,964$78,048$
Perimeter Fencing Improvements Project - Construction Dallum Build 397,135$20,131$
Perimeter Fencing Improvements Project - CA Dowl 73,011$59,535$
Electric Vehicle Charging Project WA Electric and other charges -$40,000$
Fiber 188th/AP Blvd Cannon Construction 933,031$150,000$
59th Dr Security Cameras Right Systems 6,772$95,000$
2025 Utility and Pavement Preservation Reece Construction 1,779,194$708,607$
211th Place Corridor Improvements Reece Construction 3,645,552$304,557$
640 Booster Pump Station Trico Contracting LLC 788,109$207,758$
74th Ave Trail Reece Construction 720,342$550,335$
Division & Broadway Rehab Reece Construction 1,589,194$20,000$
Blower Install Award Construction 70,307$69,712$
Pickleball Courts Reece Construction 392,319$47,244$
Jensen Park Project Reece Construction 115,411$130,412$
188th/Sm Pt Blvd SRV Construction 47,185$4,476,942$
City Hall HVAC KCDA -$65,284$
17,438,607$7,238,616$
Public Works/Transportation/Airport Projects Under Construction at 2025 Yearend
005 Fund-Program Development Fund Closed
The city created and used this fund for special projects,in 2025 the city closed this fund.This was
originally rolled up to the 001-General Fund account.
City of Arlington
Schedule 01
For the year ended December 31, 2025
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 001 General Fund 3083100 Restricted Cash and
Investments - Beginning
$4,758,668
0654 001 General Fund 3083100 Restricted Cash and
Investments - Beginning
$391,121
0654 001 General Fund 3084100 Committed Cash and
Investments - Beginning
$2,669,517
0654 001 General Fund 3085100 Assigned Cash and
Investments - Beginning
$141,038
0654 001 General Fund 3085100 Assigned Cash and
Investments - Beginning
$381,240
0654 001 General Fund 3089100 Unassigned Cash and
Investments - Beginning
$6,655,471
0654 001 General Fund 3111000 Property Tax $5,001,269
0654 001 General Fund 3131100 Local Retail Sales and
Use Tax
$7,608,490
0654 001 General Fund 3132700 Affordable and
Supportive Housing
Sales and Use Tax
$48,918
0654 001 General Fund 3136100 Brokered Natural Gas
Sales and Use Tax
$19,099
0654 001 General Fund 3137100 Criminal Justice Sales
and Use Tax
$563,696
0654 001 General Fund 3164000 Business and
Occupation Taxes on
Utilities
$251,229
0654 001 General Fund 3164100 Business and
Occupation Taxes on
Utilities
$395,165
0654 001 General Fund 3164200 Business and
Occupation Taxes on
Utilities
$64,977
0654 001 General Fund 3164300 Business and
Occupation Taxes on
Utilities
$603,807
0654 001 General Fund 3164600 Business and
Occupation Taxes on
Utilities
$320,842
0654 001 General Fund 3164700 Business and
Occupation Taxes on
Utilities
$211,498
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 001 General Fund 3164800 Business and
Occupation Taxes on
Utilities
$1,623,957
0654 001 General Fund 3164900 Business and
Occupation Taxes on
Utilities
$627,900
0654 001 General Fund 3168100 Gambling Tax - Punch
Boards and Pull Tabs
$209,186
0654 001 General Fund 3168300 Gambling Tax -
Amusement Games
$447
0654 001 General Fund 3172000 Leasehold Excise Tax $162,458
0654 001 General Fund 3216000 Professional and
Occupations
$1,045
0654 001 General Fund 3219100 Franchise Fees and
Royalties
$184,351
0654 001 General Fund 3219101 Franchise Fees and
Royalties
$6,561
0654 001 General Fund 3219900 Other Business Licenses
and Permits
$156,465
0654 001 General Fund 3221000 Buildings, Structures
and Equipment
$633,365
0654 001 General Fund 3223000 Animal Licenses $1,285
0654 001 General Fund 3224000 Street and Curb Permits $42,475
0654 001 General Fund 3224001 Street and Curb Permits $5,038
0654 001 General Fund 3229000 Other Non-Business
Licenses and Permits
$11,006
0654 001 General Fund 3311660 Federal Direct Award
from Department of
Justice
$5,744
0654 001 General Fund 3332060 Federal Indirect Award
from Department of
Transportation
$18,665
0654 001 General Fund 3339718 Federal Indirect Award
from Department of
Homeland Security
$28,031
0654 001 General Fund 3340110 State Award from
Criminal Justice Training
Commission
$500
0654 001 General Fund 3340110 State Award from
Criminal Justice Training
Commission
$135,448
0654 001 General Fund 3340310 State Award from
Department of Ecology
$9,809
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 001 General Fund 3340350 State Award from Traffic
Safety Commission
$699
0654 001 General Fund 3340420 State Award from
Department of
Commerce
$162,519
0654 001 General Fund 3340690 State Award from Other
State Agencies
$287,500
0654 001 General Fund 3350091 PUD Privilege Tax $197,035
0654 001 General Fund 3360621 Criminal Justice - Violent
Crimes/Population
$9,258
0654 001 General Fund 3360626 Criminal Justice - Special
Programs
$32,400
0654 001 General Fund 3360642 Marijuana Excise Tax
Distribution
$96,705
0654 001 General Fund 3360651 DUI and Other Criminal
Justice Assistance
$2,264
0654 001 General Fund 3360694 Liquor/Beer Excise Tax $149,395
0654 001 General Fund 3360695 Liquor Control Board
Profits
$171,323
0654 001 General Fund 3372100 Local Awards,
Entitlements, Tribal
Government
Distributions, and Other
Payments
$10,800
0654 001 General Fund 3372100 Local Awards,
Entitlements, Tribal
Government
Distributions, and Other
Payments
$9,960
0654 001 General Fund 3372100 Local Awards,
Entitlements, Tribal
Government
Distributions, and Other
Payments
$125,000
0654 001 General Fund 3377300 Local Awards,
Entitlements, Tribal
Government
Distributions, and Other
Payments
$96,621
0654 001 General Fund 3377300 Local Awards,
Entitlements, Tribal
Government
Distributions, and Other
Payments
$15,000
0654 001 General Fund 3414300 Budgeting and
Accounting Services
$6,570
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 001 General Fund 3418100 Data/Word Processing,
Printing, Duplicating and
IT Services
$119
0654 001 General Fund 3418200 Engineering Services $732,244
0654 001 General Fund 3421000 Law Enforcement
Services
$2,212
0654 001 General Fund 3421000 Law Enforcement
Services
$129,621
0654 001 General Fund 3421000 Law Enforcement
Services
$749,545
0654 001 General Fund 3421000 Law Enforcement
Services
$1,820
0654 001 General Fund 3426000 Ambulance Services $2,554
0654 001 General Fund 3458300 Plan Checking Services $376,608
0654 001 General Fund 3458902 Other Planning and
Development Services
$121,322
0654 001 General Fund 3473000 Activity Fees $158
0654 001 General Fund 3476002 Program Fees $1,008
0654 001 General Fund 3531000 Traffic Infraction
Penalties
$92,388
0654 001 General Fund 3541000 Civil Parking Infraction
Penalties
$500
0654 001 General Fund 3590000 Non-Court Fines and
Penalties
$12
0654 001 General Fund 3611100 Investment Earnings $318,653
0654 001 General Fund 3614000 Other Interest $25,829
0654 001 General Fund 3622200 Rents and Leases $289,965
0654 001 General Fund 3671105 Contributions and
Donations from
Nongovernmental
Sources
$5,200
0654 001 General Fund 3671121 Contributions and
Donations from
Nongovernmental
Sources
$5,000
0654 001 General Fund 3672100 Contributions and
Donations from
Nongovernmental
Sources
$487
0654 001 General Fund 3672100 Contributions and
Donations from
Nongovernmental
Sources
$19,732
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 001 General Fund 3692000 Unclaimed Cash and
Proceeds from Sales of
Unclaimed Property
$3,929
0654 001 General Fund 3693000 Confiscated and
Forfeited Property
$1,666
0654 001 General Fund 3694000 Judgments and
Settlements
$12,112
0654 001 General Fund 3694000 Judgments and
Settlements
$26,927
0654 001 General Fund 3694000 Judgments and
Settlements
$8,039
0654 001 General Fund 3694000 Judgments and
Settlements
$14,060
0654 001 General Fund 3694000 Judgments and
Settlements
$7,315
0654 001 General Fund 3694000 Judgments and
Settlements
$6,904
0654 001 General Fund 3694000 Judgments and
Settlements
$9,627
0654 001 General Fund 3698100 Cash Adjustments $100
0654 001 General Fund 3699100 Miscellaneous Other
Operating
$4,373
0654 001 General Fund 3699100 Miscellaneous Other
Operating
$18,015
0654 001 General Fund 3699121 Miscellaneous Other
Operating
$51,632
0654 001 General Fund 3699123 Miscellaneous Other
Operating
$8,862
0654 101 Street Fund 3083100 Restricted Cash and
Investments - Beginning
$43,619
0654 101 Street Fund 3360071 Multimodal
Transportation - Cities
$29,041
0654 101 Street Fund 3360087 Motor Vehicle Fuel Tax -
City Streets
$364,523
0654 101 Street Fund 3360087 Motor Vehicle Fuel Tax -
City Streets
$25,411
0654 101 Street Fund 3441000 Roads/Streets
Maintenance/Repair/Con
struction Services
$93,730
0654 101 Street Fund 3611101 Investment Earnings $1,589
0654 101 Street Fund 3691000 Sale of Surplus $279
0654 107 Growth Management
Fund
3083100 Restricted Cash and
Investments - Beginning
$4,382,399
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 107 Growth Management
Fund
3458500 Growth Management Act
(GMA) Impact Fees
$223,313
0654 107 Growth Management
Fund
3458500 Growth Management Act
(GMA) Impact Fees
$35,065
0654 107 Growth Management
Fund
3458500 Growth Management Act
(GMA) Impact Fees
$224,506
0654 107 Growth Management
Fund
3458500 Growth Management Act
(GMA) Impact Fees
$7,769
0654 107 Growth Management
Fund
3458500 Growth Management Act
(GMA) Impact Fees
$10,719
0654 107 Growth Management
Fund
3458500 Growth Management Act
(GMA) Impact Fees
$10,719
0654 107 Growth Management
Fund
3611101 Investment Earnings $84,440
0654 111 Public Art Fund 3084100 Committed Cash and
Investments - Beginning
$101,597
0654 111 Public Art Fund 3611101 Investment Earnings $1,986
0654 114 Lodging Tax Fund 3083100 Restricted Cash and
Investments - Beginning
$213,444
0654 114 Lodging Tax Fund 3133100 Hotel/Motel Sales and
Use Tax
$162,097
0654 114 Lodging Tax Fund 3611101 Investment Earnings $5,472
0654 116 Cemetery Fund 3085100 Assigned Cash and
Investments - Beginning
$2,862
0654 116 Cemetery Fund 3436001 Cemetery Sales and
Services
$87,053
0654 116 Cemetery Fund 3436001 Cemetery Sales and
Services
$21,721
0654 116 Cemetery Fund 3436002 Cemetery Sales and
Services
$65,953
0654 116 Cemetery Fund 3436003 Cemetery Sales and
Services
$16,567
0654 116 Cemetery Fund 3436003 Cemetery Sales and
Services
$4,137
0654 116 Cemetery Fund 3436004 Cemetery Sales and
Services
$20,699
0654 116 Cemetery Fund 3436005 Cemetery Sales and
Services
$21,299
0654 116 Cemetery Fund 3436006 Cemetery Sales and
Services
$7,032
0654 116 Cemetery Fund 3436008 Cemetery Sales and
Services
$3,795
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 116 Cemetery Fund 3436008 Cemetery Sales and
Services
$5,275
0654 116 Cemetery Fund 3436009 Cemetery Sales and
Services
$75,247
0654 116 Cemetery Fund 3436010 Cemetery Sales and
Services
$8,113
0654 116 Cemetery Fund 3611101 Investment Earnings $1,374
0654 180 Transportation Sales Tax
Fund
3083100 Restricted Cash and
Investments - Beginning
$4,164,287
0654 180 Transportation Sales Tax
Fund
3132100 Public Transportation
Systems Sales and Use
Tax
$1,790,153
0654 180 Transportation Sales Tax
Fund
3332020 Federal Indirect Award
from Department of
Transportation
$621,225
0654 180 Transportation Sales Tax
Fund
3377600 Local Awards,
Entitlements, Tribal
Government
Distributions, and Other
Payments
$23,309
0654 180 Transportation Sales Tax
Fund
3611101 Investment Earnings $91,453
0654 303 REET 1 Fund 3083100 Restricted Cash and
Investments - Beginning
$2,575,048
0654 303 REET 1 Fund 3183400 REET 1 - First Quarter
Percent
$543,389
0654 303 REET 1 Fund 3183400 REET 1 - First Quarter
Percent
$4,799
0654 303 REET 1 Fund 3611103 Investment Earnings $46,850
0654 304 REET 2 Fund 3083100 Restricted Cash and
Investments - Beginning
$2,947,383
0654 304 REET 2 Fund 3183500 REET 2 - Second
Quarter Percent
$543,389
0654 304 REET 2 Fund 3183500 REET 2 - Second
Quarter Percent
$4,799
0654 304 REET 2 Fund 3611103 Investment Earnings $65,111
0654 305 Capital Facil/Bldg Fund 3085100 Assigned Cash and
Investments - Beginning
$4,719,016
0654 305 Capital Facil/Bldg Fund 3611103 Investment Earnings $83,992
0654 306 Bond Construction Fund 3083100 Restricted Cash and
Investments - Beginning
$602,459
0654 306 Bond Construction Fund 3611103 Investment Earnings $24,999
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 310 Transportation Improv
Fund
3083100 Restricted Cash and
Investments - Beginning
$968,873
0654 310 Transportation Improv
Fund
3332020 Federal Indirect Award
from Department of
Transportation
$532,260
0654 310 Transportation Improv
Fund
3332020 Federal Indirect Award
from Department of
Transportation
$172,879
0654 310 Transportation Improv
Fund
3340380 State Award from
Transportation
Improvement Board
(TIB)
$1,687,678
0654 310 Transportation Improv
Fund
3611103 Investment Earnings $17,521
0654 311 Park Improvement Fund 3085100 Assigned Cash and
Investments - Beginning
$279,618
0654 311 Park Improvement Fund 3377600 Local Awards,
Entitlements, Tribal
Government
Distributions, and Other
Payments
$200,000
0654 311 Park Improvement Fund 3377600 Local Awards,
Entitlements, Tribal
Government
Distributions, and Other
Payments
$7,451
0654 311 Park Improvement Fund 3471000 Cooperative Extension
Services
$680
0654 311 Park Improvement Fund 3611103 Investment Earnings $6,656
0654 311 Park Improvement Fund 3627500 Rents and Leases $2,325
0654 311 Park Improvement Fund 3671107 Contributions and
Donations from
Nongovernmental
Sources
$2,300
0654 311 Park Improvement Fund 3671107 Contributions and
Donations from
Nongovernmental
Sources
$38,000
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
$128,044
0654 316 Cemetery Cap Impr Fund 3340690 State Award from Other
State Agencies
$8,576
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 316 Cemetery Cap Impr Fund 3611103 Investment Earnings $2,654
0654 320 Equipment Replacement 3085100 Assigned Cash and
Investments - Beginning
$2,708,640
0654 320 Equipment Replacement 3414300 Budgeting and
Accounting Services
$18,750
0654 320 Equipment Replacement 3476000 Program Fees $30,953
0654 320 Equipment Replacement 3611103 Investment Earnings $54,095
0654 320 Equipment Replacement 3622000 Rents and Leases $413,000
0654 320 Equipment Replacement 3622000 Rents and Leases $13,500
0654 320 Equipment Replacement 3622000 Rents and Leases $527,319
0654 402 Airport Fund 3085100 Assigned Cash and
Investments - Beginning
$293,201
0654 402 Airport Fund 3085100 Assigned Cash and
Investments - Beginning
$4,659,243
0654 402 Airport Fund 3085100 Assigned Cash and
Investments - Beginning
$936,185
0654 402 Airport Fund 3312010 Federal Direct Award
from Department of
Transportation
$356,290
0654 402 Airport Fund 3312010 Federal Direct Award
from Department of
Transportation
$357,304
0654 402 Airport Fund 3312010 Federal Direct Award
from Department of
Transportation
$4,661,423
0654 402 Airport Fund 3340361 State Award from
Department of
Transportation
$335,284
0654 402 Airport Fund 3417000 Sales of Merchandise $457
0654 402 Airport Fund 3417000 Sales of Merchandise $474
0654 402 Airport Fund 3417000 Sales of Merchandise $1,290
0654 402 Airport Fund 3445000 Sales of Fuel $9,415
0654 402 Airport Fund 3446002 Airports and Ports
Services
$143,997
0654 402 Airport Fund 3446002 Airports and Ports
Services
$410,729
0654 402 Airport Fund 3446004 Airports and Ports
Services
$42,444
0654 402 Airport Fund 3446004 Airports and Ports
Services
$2,243,943
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 402 Airport Fund 3446005 Airports and Ports
Services
$258,841
0654 402 Airport Fund 3446006 Airports and Ports
Services
$205,603
0654 402 Airport Fund 3446007 Airports and Ports
Services
$8,469
0654 402 Airport Fund 3446010 Airports and Ports
Services
$36,897
0654 402 Airport Fund 3446010 Airports and Ports
Services
$16,640
0654 402 Airport Fund 3446025 Airports and Ports
Services
$24,960
0654 402 Airport Fund 3446034 Airports and Ports
Services
$11,400
0654 402 Airport Fund 3446035 Airports and Ports
Services
$47,618
0654 402 Airport Fund 3446036 Airports and Ports
Services
$46,289
0654 402 Airport Fund 3593000 Non-Court Fines and
Penalties
$280
0654 402 Airport Fund 3599000 Non-Court Fines and
Penalties
$7,953
0654 402 Airport Fund 3611104 Investment Earnings $31,366
0654 402 Airport Fund 3611104 Investment Earnings $98,534
0654 402 Airport Fund 3611104 Investment Earnings $20,147
0654 402 Airport Fund 3624000 Rents and Leases $1,715
0654 402 Airport Fund 3624010 Rents and Leases $20,370
0654 402 Airport Fund 3624012 Rents and Leases $20,375
0654 402 Airport Fund 3624013 Rents and Leases $1,081
0654 402 Airport Fund 3624013 Rents and Leases $306
0654 402 Airport Fund 3625020 Rents and Leases $6,251
0654 402 Airport Fund 3625021 Rents and Leases $20,927
0654 402 Airport Fund 3625022 Rents and Leases $256,785
0654 402 Airport Fund 3625023 Rents and Leases $93,065
0654 402 Airport Fund 3625024 Rents and Leases $11,906
0654 402 Airport Fund 3671900 Contributions and
Donations from
Nongovernmental
Sources
$900
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 402 Airport Fund 3699100 Miscellaneous Other
Operating
$6,572
0654 403 Water Utilities Fund 3085100 Assigned Cash and
Investments - Beginning
$1,672,825
0654 403 Water Utilities Fund 3085100 Assigned Cash and
Investments - Beginning
$5,829,399
0654 403 Water Utilities Fund 3339700 Federal Indirect Award
from Department of
Homeland Security
$1,041
0654 403 Water Utilities Fund 3434000 Water Sales and
Services
$4,925,544
0654 403 Water Utilities Fund 3434000 Water Sales and
Services
$27,820
0654 403 Water Utilities Fund 3434004 Water Sales and
Services
$448,286
0654 403 Water Utilities Fund 3590004 Non-Court Fines and
Penalties
$28,196
0654 403 Water Utilities Fund 3590004 Non-Court Fines and
Penalties
$5,503
0654 403 Water Utilities Fund 3611104 Investment Earnings $43,019
0654 403 Water Utilities Fund 3611104 Investment Earnings $104,291
0654 403 Water Utilities Fund 3624004 Rents and Leases $9,540
0654 403 Water Utilities Fund 3694000 Judgments and
Settlements
$2,684
0654 403 Water Utilities Fund 3699100 Miscellaneous Other
Operating
$23,456
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
$1,324,490
0654 404 Sewer Utilities Fund 3085100 Assigned Cash and
Investments - Beginning
$5,164,427
0654 404 Sewer Utilities Fund 3339700 Federal Indirect Award
from Department of
Homeland Security
$1,528
0654 404 Sewer Utilities Fund 3435000 Sewer/Reclaimed Water
Sales and Services
$7,796,243
0654 404 Sewer Utilities Fund 3435000 Sewer/Reclaimed Water
Sales and Services
$3,585
0654 404 Sewer Utilities Fund 3435004 Sewer/Reclaimed Water
Sales and Services
$312,178
0654 404 Sewer Utilities Fund 3590005 Non-Court Fines and
Penalties
$47,382
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 404 Sewer Utilities Fund 3611104 Investment Earnings $56,094
0654 404 Sewer Utilities Fund 3611104 Investment Earnings $98,431
0654 404 Sewer Utilities Fund 3699121 Miscellaneous Other
Operating
$1,472
0654 412 Storm Water Mgmt Fund 3085100 Assigned Cash and
Investments - Beginning
$1,121,334
0654 412 Storm Water Mgmt Fund 3085100 Assigned Cash and
Investments - Beginning
$320,460
0654 412 Storm Water Mgmt Fund 3331000 Federal Indirect Award
from Department of
Agriculture
$20,892
0654 412 Storm Water Mgmt Fund 3339700 Federal Indirect Award
from Department of
Homeland Security
$40
0654 412 Storm Water Mgmt Fund 3340180 State Award from
Military Department
$3,482
0654 412 Storm Water Mgmt Fund 3431001 Storm Drainage Sales
and Services
$1,276,880
0654 412 Storm Water Mgmt Fund 3599004 Non-Court Fines and
Penalties
$13,582
0654 412 Storm Water Mgmt Fund 3611104 Investment Earnings $24,035
0654 412 Storm Water Mgmt Fund 3611104 Investment Earnings $9,086
0654 412 Storm Water Mgmt Fund 3699121 Miscellaneous Other
Operating
$736
0654 504 P W Facilities M&O Fund 3085100 Assigned Cash and
Investments - Beginning
$302,460
0654 504 P W Facilities M&O Fund 3339700 Federal Indirect Award
from Department of
Homeland Security
$93
0654 504 P W Facilities M&O Fund 3377600 Local Awards,
Entitlements, Tribal
Government
Distributions, and Other
Payments
$2,760
0654 504 P W Facilities M&O Fund 3473002 Activity Fees $1,809
0654 504 P W Facilities M&O Fund 3481801 Internal Service Funds
Sales and Services
$1,022,507
0654 504 P W Facilities M&O Fund 3481801 Internal Service Funds
Sales and Services
$850,000
0654 504 P W Facilities M&O Fund 3481816 Internal Service Funds
Sales and Services
$4,681
0654 504 P W Facilities M&O Fund 3481831 Internal Service Funds
Sales and Services
$55,795
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 504 P W Facilities M&O Fund 3481834 Internal Service Funds
Sales and Services
$26,797
0654 504 P W Facilities M&O Fund 3481835 Internal Service Funds
Sales and Services
$26,797
0654 504 P W Facilities M&O Fund 3481843 Internal Service Funds
Sales and Services
$421,526
0654 504 P W Facilities M&O Fund 3481846 Internal Service Funds
Sales and Services
$628,860
0654 504 P W Facilities M&O Fund 3611105 Investment Earnings $7,686
0654 504 P W Facilities M&O Fund 3671110 Contributions and
Donations from
Nongovernmental
Sources
$20,000
0654 504 P W Facilities M&O Fund 3699118 Miscellaneous Other
Operating
$10,208
0654 622 Cemetery Preneed Fund 3083100 Restricted Cash and
Investments - Beginning
$45,741
0654 633 Fiduary Fund 3082100 Nonspendable Cash and
Investments - Beginning
$1,302
0654 702 Cemetery Endowment 3082100 Nonspendable Cash and
Investments - Beginning
$378,967
0654 702 Cemetery Endowment 3083100 Restricted Cash and
Investments - Beginning
$52,138
0654 702 Cemetery Endowment 3611107 Investment Earnings $9,370
0654 001 General Fund 5083100 Restricted Cash and
Investments - Ending
$5,491,290
0654 001 General Fund 5084100 Committed Cash and
Investments - Ending
$2,969,517
0654 001 General Fund 5085100 Assigned Cash and
Investments - Ending
$93,521
0654 001 General Fund 5089100 Unassigned Cash and
Investments - Ending
$6,853,415
0654 001 General Fund 5113040 Official Publication
Services
$8,944
0654 001 General Fund 5116010 Legislative Activities $191,528
0654 001 General Fund 5116020 Legislative Activities $15,029
0654 001 General Fund 5116020 Legislative Activities $9,860
0654 001 General Fund 5116040 Legislative Activities $714
0654 001 General Fund 5116040 Legislative Activities $6,920
0654 001 General Fund 5116040 Legislative Activities $1,357
0654 001 General Fund 5116040 Legislative Activities $42,110
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 001 General Fund 5116040 Legislative Activities $10,002
0654 001 General Fund 5117040 Lobbying Activities $39,000
0654 001 General Fund 5131010 Executive Office $1,025,260
0654 001 General Fund 5131010 Executive Office $7,748
0654 001 General Fund 5131010 Executive Office $21,171
0654 001 General Fund 5131010 Executive Office $1,644
0654 001 General Fund 5131020 Executive Office $78,014
0654 001 General Fund 5131020 Executive Office $112,796
0654 001 General Fund 5131020 Executive Office $112,230
0654 001 General Fund 5131030 Executive Office $11,786
0654 001 General Fund 5131030 Executive Office $188
0654 001 General Fund 5131040 Executive Office $4,243
0654 001 General Fund 5131040 Executive Office $23,387
0654 001 General Fund 5131040 Executive Office $18,523
0654 001 General Fund 5131040 Executive Office $5,763
0654 001 General Fund 5131040 Executive Office $2,077
0654 001 General Fund 5131040 Executive Office $207
0654 001 General Fund 5131040 Executive Office $25,639
0654 001 General Fund 5131040 Executive Office $17,667
0654 001 General Fund 5131040 Executive Office $3,500
0654 001 General Fund 5131040 Executive Office $41,039
0654 001 General Fund 5131040 Executive Office $34,445
0654 001 General Fund 5131040 Executive Office $1,076
0654 001 General Fund 5131040 Executive Office $6,827
0654 001 General Fund 5131040 Executive Office $63,010
0654 001 General Fund 5131140 Executive Office $19,086
0654 001 General Fund 5131140 Executive Office $6,283
0654 001 General Fund 5131140 Executive Office $22,917
0654 001 General Fund 5131140 Executive Office $16,987
0654 001 General Fund 5131140 Executive Office $33,091
0654 001 General Fund 5131140 Executive Office $18,734
0654 001 General Fund 5131140 Executive Office $5,000
0654 001 General Fund 5131140 Executive Office $500
0654 001 General Fund 5131140 Executive Office $4,423
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 001 General Fund 5131140 Executive Office $3,337
0654 001 General Fund 5131140 Executive Office $1,752
0654 001 General Fund 5131140 Executive Office $17,171
0654 001 General Fund 5142310 Financial Services $953,638
0654 001 General Fund 5142310 Financial Services $48,658
0654 001 General Fund 5142310 Financial Services $375
0654 001 General Fund 5142320 Financial Services $81,994
0654 001 General Fund 5142320 Financial Services $85,551
0654 001 General Fund 5142320 Financial Services $131,417
0654 001 General Fund 5142330 Financial Services $13,850
0654 001 General Fund 5142330 Financial Services $334
0654 001 General Fund 5142340 Financial Services $11,134
0654 001 General Fund 5142340 Financial Services $7,369
0654 001 General Fund 5142340 Financial Services $101,199
0654 001 General Fund 5142340 Financial Services $3,771
0654 001 General Fund 5142340 Financial Services $67,953
0654 001 General Fund 5142340 Financial Services $10,566
0654 001 General Fund 5142340 Financial Services $7,163
0654 001 General Fund 5142340 Financial Services $80,029
0654 001 General Fund 5142340 Financial Services $47,331
0654 001 General Fund 5142340 Financial Services $1,549
0654 001 General Fund 5149040 Voters Registration
Services
$29,554
0654 001 General Fund 5154140 External Legal Services -
Advice
$90,160
0654 001 General Fund 5179020 Other Employee Benefit
Programs
$16,254
0654 001 General Fund 5179020 Other Employee Benefit
Programs
$14,103
0654 001 General Fund 5179020 Other Employee Benefit
Programs
$56
0654 001 General Fund 5179030 Other Employee Benefit
Programs
$1,948
0654 001 General Fund 5179030 Other Employee Benefit
Programs
$2,350
0654 001 General Fund 5179030 Other Employee Benefit
Programs
$140
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 001 General Fund 5179030 Other Employee Benefit
Programs
$19,312
0654 001 General Fund 5179030 Other Employee Benefit
Programs
$548
0654 001 General Fund 5181040 Personnel Services $25,037
0654 001 General Fund 5181040 Personnel Services $74,418
0654 001 General Fund 5183040 Maintenance/Security/In
surance/Janitorial
Services
$1,022,507
0654 001 General Fund 5183040 Maintenance/Security/In
surance/Janitorial
Services
$850,000
0654 001 General Fund 5186140 Judgments and
Settlements
$27,013
0654 001 General Fund 5188110 Information Technology
Services
$511,832
0654 001 General Fund 5188110 Information Technology
Services
$6,965
0654 001 General Fund 5188120 Information Technology
Services
$39,514
0654 001 General Fund 5188120 Information Technology
Services
$44,642
0654 001 General Fund 5188120 Information Technology
Services
$76,715
0654 001 General Fund 5188130 Information Technology
Services
$24,155
0654 001 General Fund 5188130 Information Technology
Services
$278
0654 001 General Fund 5188140 Information Technology
Services
$95,409
0654 001 General Fund 5188140 Information Technology
Services
$38,458
0654 001 General Fund 5188140 Information Technology
Services
$52
0654 001 General Fund 5188140 Information Technology
Services
$9,094
0654 001 General Fund 5188140 Information Technology
Services
$10,352
0654 001 General Fund 5188140 Information Technology
Services
$5,000
0654 001 General Fund 5188140 Information Technology
Services
$30,351
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 001 General Fund 5188140 Information Technology
Services
$19,799
0654 001 General Fund 5188140 Information Technology
Services
$96
0654 001 General Fund 5188140 Information Technology
Services
$22,739
0654 001 General Fund 5188140 Information Technology
Services
$360
0654 001 General Fund 5189040 Other Centralized
Services
($951,307)
0654 001 General Fund 5211010 Administration $1,075,283
0654 001 General Fund 5211010 Administration $1,237
0654 001 General Fund 5211020 Administration $95,684
0654 001 General Fund 5211020 Administration $1,188
0654 001 General Fund 5211020 Administration $83,549
0654 001 General Fund 5211020 Administration $141,208
0654 001 General Fund 5211030 Administration $4,198
0654 001 General Fund 5211030 Administration $77
0654 001 General Fund 5211030 Administration $10,000
0654 001 General Fund 5211040 Administration $145
0654 001 General Fund 5211040 Administration $278
0654 001 General Fund 5211040 Administration $56,067
0654 001 General Fund 5211040 Administration $7,402
0654 001 General Fund 5211040 Administration $241,026
0654 001 General Fund 5211040 Administration $1,680
0654 001 General Fund 5211040 Administration $9,445
0654 001 General Fund 5212130 Police Operations $5,686
0654 001 General Fund 5212130 Police Operations $15,582
0654 001 General Fund 5212130 Police Operations $4,388
0654 001 General Fund 5212130 Police Operations $2,880
0654 001 General Fund 5212210 Police Operations $3,566,232
0654 001 General Fund 5212210 Police Operations $25,000
0654 001 General Fund 5212210 Police Operations $181,911
0654 001 General Fund 5212210 Police Operations $17,074
0654 001 General Fund 5212210 Police Operations $27,838
0654 001 General Fund 5212210 Police Operations $391,678
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 001 General Fund 5212220 Police Operations $553,028
0654 001 General Fund 5212220 Police Operations $30,483
0654 001 General Fund 5212220 Police Operations $276,097
0654 001 General Fund 5212220 Police Operations $7,097
0654 001 General Fund 5212220 Police Operations $844,778
0654 001 General Fund 5212230 Police Operations $21,916
0654 001 General Fund 5212230 Police Operations $5,000
0654 001 General Fund 5212230 Police Operations $5,433
0654 001 General Fund 5212230 Police Operations $102,946
0654 001 General Fund 5212240 Police Operations $503,170
0654 001 General Fund 5212240 Police Operations $262,871
0654 001 General Fund 5212240 Police Operations $19,080
0654 001 General Fund 5212240 Police Operations $78,470
0654 001 General Fund 5212240 Police Operations $355,141
0654 001 General Fund 5212240 Police Operations $5,750
0654 001 General Fund 5212240 Police Operations $80,699
0654 001 General Fund 5212240 Police Operations $23,632
0654 001 General Fund 5212240 Police Operations $8,702
0654 001 General Fund 5212240 Police Operations $400,000
0654 001 General Fund 5212240 Police Operations $257,598
0654 001 General Fund 5212240 Police Operations $167,353
0654 001 General Fund 5212240 Police Operations $1,393,525
0654 001 General Fund 5212240 Police Operations $57,925
0654 001 General Fund 5212240 Police Operations $75,413
0654 001 General Fund 5212240 Police Operations $88,819
0654 001 General Fund 5212330 Police Operations $685
0654 001 General Fund 5212330 Police Operations $3,256
0654 001 General Fund 5212330 Police Operations $1,588
0654 001 General Fund 5212330 Police Operations $12,139
0654 001 General Fund 5213040 Crime Prevention $13,836
0654 001 General Fund 5214040 Training $800
0654 001 General Fund 5215040 Facilities $16,560
0654 001 General Fund 5217040 Traffic Policing $77,887
0654 001 General Fund 5221020 Administration $25
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 001 General Fund 5221040 Administration $21,309
0654 001 General Fund 5379030 Solid Waste Utilities $9,132
0654 001 General Fund 5514040 Public Housing Services $42,753
0654 001 General Fund 5543040 Animal Control $3,968
0654 001 General Fund 5585010 Building Permits and
Plan Reviews
$1,176,426
0654 001 General Fund 5585010 Building Permits and
Plan Reviews
$29,161
0654 001 General Fund 5585010 Building Permits and
Plan Reviews
$54,474
0654 001 General Fund 5585010 Building Permits and
Plan Reviews
$8,073
0654 001 General Fund 5585020 Building Permits and
Plan Reviews
$108,282
0654 001 General Fund 5585020 Building Permits and
Plan Reviews
$689
0654 001 General Fund 5585020 Building Permits and
Plan Reviews
$97,513
0654 001 General Fund 5585020 Building Permits and
Plan Reviews
$207,167
0654 001 General Fund 5585030 Building Permits and
Plan Reviews
$6,455
0654 001 General Fund 5585030 Building Permits and
Plan Reviews
$2,239
0654 001 General Fund 5585030 Building Permits and
Plan Reviews
$4,793
0654 001 General Fund 5585030 Building Permits and
Plan Reviews
$5,597
0654 001 General Fund 5585040 Building Permits and
Plan Reviews
$6,896
0654 001 General Fund 5585040 Building Permits and
Plan Reviews
$20,322
0654 001 General Fund 5585040 Building Permits and
Plan Reviews
$15,091
0654 001 General Fund 5585040 Building Permits and
Plan Reviews
$158,300
0654 001 General Fund 5585040 Building Permits and
Plan Reviews
$6,600
0654 001 General Fund 5585040 Building Permits and
Plan Reviews
$24,818
0654 001 General Fund 5585040 Building Permits and
Plan Reviews
$9,933
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 001 General Fund 5585040 Building Permits and
Plan Reviews
$5,754
0654 001 General Fund 5585040 Building Permits and
Plan Reviews
$13,813
0654 001 General Fund 5585040 Building Permits and
Plan Reviews
$43
0654 001 General Fund 5585040 Building Permits and
Plan Reviews
$8,340
0654 001 General Fund 5585040 Building Permits and
Plan Reviews
$3,495
0654 001 General Fund 5585040 Building Permits and
Plan Reviews
$4,500
0654 001 General Fund 5585040 Building Permits and
Plan Reviews
$76,192
0654 001 General Fund 5585040 Building Permits and
Plan Reviews
$46,289
0654 001 General Fund 5585040 Building Permits and
Plan Reviews
$44,761
0654 001 General Fund 5585040 Building Permits and
Plan Reviews
$1,889
0654 001 General Fund 5585040 Building Permits and
Plan Reviews
$2,633
0654 001 General Fund 5585040 Building Permits and
Plan Reviews
$3,097
0654 001 General Fund 5585840 Building Permits and
Plan Reviews
$13,500
0654 001 General Fund 5641040 Mental Health Services $200,000
0654 001 General Fund 5654030 Homeless Services $6,941
0654 001 General Fund 5654040 Homeless Services $220,363
0654 001 General Fund 5661040 Chemical Dependency
Services
$4,784
0654 001 General Fund 5719040 Educational and
Recreational Activities
$1,311
0654 001 General Fund 5719040 Educational and
Recreational Activities
$500
0654 001 General Fund 5739040 Other Cultural and
Community Events
$104,089
0654 001 General Fund 5739040 Other Cultural and
Community Events
$21,359
0654 001 General Fund 5739040 Other Cultural and
Community Events
$1,722
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 101 Street Fund 5083100 Restricted Cash and
Investments - Ending
$5,641
0654 101 Street Fund 5423030 Roadway $18,996
0654 101 Street Fund 5423040 Roadway $31,408
0654 101 Street Fund 5425040 Structures $11,234
0654 101 Street Fund 5426340 Street Lighting $180,028
0654 101 Street Fund 5426340 Street Lighting $5,337
0654 101 Street Fund 5426430 Traffic Control Devices $16,126
0654 101 Street Fund 5426440 Traffic Control Devices $115,299
0654 101 Street Fund 5426630 Snow and Ice Control $30,491
0654 101 Street Fund 5433030 General Services $7,599
0654 101 Street Fund 5433030 General Services $6,201
0654 101 Street Fund 5433030 General Services $28,298
0654 101 Street Fund 5433040 General Services $48,675
0654 101 Street Fund 5433040 General Services $3,772
0654 101 Street Fund 5433040 General Services $7,735
0654 101 Street Fund 5433040 General Services $18,149
0654 101 Street Fund 5433040 General Services $42,290
0654 101 Street Fund 5433440 General Services $442,273
0654 101 Street Fund 5435040 Facilities $12,480
0654 101 Street Fund 5435040 Facilities $13,652
0654 107 Growth Management
Fund
5083100 Restricted Cash and
Investments - Ending
$4,025,930
0654 111 Public Art Fund 5084100 Committed Cash and
Investments - Ending
$138,728
0654 111 Public Art Fund 5732040 Arts and Sciences $2,392
0654 114 Lodging Tax Fund 5083100 Restricted Cash and
Investments - Ending
$215,755
0654 114 Lodging Tax Fund 5573040 Tourism $7,729
0654 114 Lodging Tax Fund 5573040 Tourism $157,529
0654 116 Cemetery Fund 5085100 Assigned Cash and
Investments - Ending
$44,135
0654 116 Cemetery Fund 5362010 Cemetery $86,929
0654 116 Cemetery Fund 5362010 Cemetery $23,803
0654 116 Cemetery Fund 5362010 Cemetery $1,737
0654 116 Cemetery Fund 5362020 Cemetery $12,331
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 116 Cemetery Fund 5362020 Cemetery $33
0654 116 Cemetery Fund 5362020 Cemetery $8,572
0654 116 Cemetery Fund 5362020 Cemetery $20,157
0654 116 Cemetery Fund 5362030 Cemetery $1,989
0654 116 Cemetery Fund 5362030 Cemetery $3,418
0654 116 Cemetery Fund 5362030 Cemetery $7,937
0654 116 Cemetery Fund 5362030 Cemetery $33,890
0654 116 Cemetery Fund 5362040 Cemetery $3,749
0654 116 Cemetery Fund 5362040 Cemetery $4,212
0654 116 Cemetery Fund 5362040 Cemetery $14,085
0654 116 Cemetery Fund 5362040 Cemetery $2,309
0654 116 Cemetery Fund 5362040 Cemetery $16,379
0654 116 Cemetery Fund 5362040 Cemetery $8,407
0654 116 Cemetery Fund 5362040 Cemetery $2,360
0654 116 Cemetery Fund 5362040 Cemetery $830
0654 116 Cemetery Fund 5362040 Cemetery $2,342
0654 116 Cemetery Fund 5362040 Cemetery $4,681
0654 180 Transportation Sales Tax
Fund
5083100 Restricted Cash and
Investments - Ending
$2,731,085
0654 303 REET 1 Fund 5083100 Restricted Cash and
Investments - Ending
$1,140,920
0654 304 Reet 2 Fund 5083100 Restricted Cash and
Investments - Ending
$2,879,019
0654 305 Capital Facil/Bldg Fund 5085100 Assigned Cash and
Investments - Ending
$4,407,455
0654 306 Bond Construction Fund 5083100 Restricted Cash and
Investments - Ending
$502,566
0654 310 Transportation Improv
Fund
5085100 Assigned Cash and
Investments - Ending
$997,922
0654 310 Transportation Improv
Fund
5421040 Engineering $3,296
0654 311 Park Improvement Fund 5085100 Assigned Cash and
Investments - Ending
$426,922
0654 311 Park Improvement Fund 5768030 General Parks $2,104
0654 311 Park Improvement Fund 5769030 Other Park Facilities $1,402
0654 316 Cemetery Cap Impr Fund 5085100 Assigned Cash and
Investments - Ending
$118,777
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 320 Equipment Replacement 5085100 Assigned Cash and
Investments - Ending
$2,864,297
0654 402 Airport Fund 5085100 Assigned Cash and
Investments - Ending
$4,972,099
0654 402 Airport Fund 5468010 Airports and Ports $630,743
0654 402 Airport Fund 5468010 Airports and Ports $4,739
0654 402 Airport Fund 5468020 Airports and Ports $54,992
0654 402 Airport Fund 5468020 Airports and Ports $48,027
0654 402 Airport Fund 5468020 Airports and Ports $110,440
0654 402 Airport Fund 5468030 Airports and Ports $7,835
0654 402 Airport Fund 5468030 Airports and Ports $37,834
0654 402 Airport Fund 5468030 Airports and Ports $815
0654 402 Airport Fund 5468030 Airports and Ports $562
0654 402 Airport Fund 5468030 Airports and Ports $576
0654 402 Airport Fund 5468030 Airports and Ports $2,186
0654 402 Airport Fund 5468030 Airports and Ports $22,951
0654 402 Airport Fund 5468040 Airports and Ports $184,377
0654 402 Airport Fund 5468040 Airports and Ports $749,545
0654 402 Airport Fund 5468040 Airports and Ports $11,050
0654 402 Airport Fund 5468040 Airports and Ports $13,884
0654 402 Airport Fund 5468040 Airports and Ports $638
0654 402 Airport Fund 5468040 Airports and Ports $4,874
0654 402 Airport Fund 5468040 Airports and Ports $192,048
0654 402 Airport Fund 5468040 Airports and Ports $15,207
0654 402 Airport Fund 5468040 Airports and Ports $12,863
0654 402 Airport Fund 5468040 Airports and Ports $106,613
0654 402 Airport Fund 5468040 Airports and Ports $75,931
0654 402 Airport Fund 5468040 Airports and Ports $10,525
0654 402 Airport Fund 5468040 Airports and Ports $628,860
0654 402 Airport Fund 5468040 Airports and Ports $1,764
0654 403 Water Utilities Fund 5085100 Assigned Cash and
Investments - Ending
$6,450,007
0654 403 Water Utilities Fund 5341040 Water Utilities $34,715
0654 403 Water Utilities Fund 5341040 Water Utilities $13,120
0654 403 Water Utilities Fund 5348010 Water Utilities $1,479,762
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 403 Water Utilities Fund 5348010 Water Utilities $348
0654 403 Water Utilities Fund 5348010 Water Utilities $108,508
0654 403 Water Utilities Fund 5348020 Water Utilities $155,806
0654 403 Water Utilities Fund 5348020 Water Utilities $132,671
0654 403 Water Utilities Fund 5348020 Water Utilities $276,236
0654 403 Water Utilities Fund 5348030 Water Utilities $139,424
0654 403 Water Utilities Fund 5348030 Water Utilities $14,280
0654 403 Water Utilities Fund 5348030 Water Utilities $16,866
0654 403 Water Utilities Fund 5348030 Water Utilities $11,440
0654 403 Water Utilities Fund 5348030 Water Utilities $4,176
0654 403 Water Utilities Fund 5348030 Water Utilities $21,539
0654 403 Water Utilities Fund 5348030 Water Utilities $69,334
0654 403 Water Utilities Fund 5348030 Water Utilities $241,052
0654 403 Water Utilities Fund 5348040 Water Utilities $20,812
0654 403 Water Utilities Fund 5348040 Water Utilities $17,532
0654 403 Water Utilities Fund 5348040 Water Utilities $34,269
0654 403 Water Utilities Fund 5348040 Water Utilities $8,354
0654 403 Water Utilities Fund 5348040 Water Utilities $246,876
0654 403 Water Utilities Fund 5348040 Water Utilities $251,229
0654 403 Water Utilities Fund 5348040 Water Utilities $185,383
0654 403 Water Utilities Fund 5348040 Water Utilities $8,062
0654 403 Water Utilities Fund 5348040 Water Utilities $26,433
0654 403 Water Utilities Fund 5348040 Water Utilities $4,250
0654 403 Water Utilities Fund 5348040 Water Utilities $15,015
0654 403 Water Utilities Fund 5348040 Water Utilities $11,400
0654 403 Water Utilities Fund 5348040 Water Utilities $9,593
0654 403 Water Utilities Fund 5348040 Water Utilities $125,041
0654 403 Water Utilities Fund 5348040 Water Utilities $132,849
0654 403 Water Utilities Fund 5348040 Water Utilities $104,050
0654 403 Water Utilities Fund 5348040 Water Utilities $8,758
0654 403 Water Utilities Fund 5348040 Water Utilities $6,049
0654 403 Water Utilities Fund 5348040 Water Utilities $4,635
0654 404 Sewer Utilities Fund 5083100 Restricted Cash and
Investments - Ending
$1,022,699
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 404 Sewer Utilities Fund 5085100 Assigned Cash and
Investments - Ending
$6,800,369
0654 404 Sewer Utilities Fund 5353540 Sewer/Reclaimed Water
Utilities
$15,206
0654 404 Sewer Utilities Fund 5353540 Sewer/Reclaimed Water
Utilities
$17,007
0654 404 Sewer Utilities Fund 5358010 Sewer/Reclaimed Water
Utilities
$1,403,436
0654 404 Sewer Utilities Fund 5358010 Sewer/Reclaimed Water
Utilities
$968
0654 404 Sewer Utilities Fund 5358010 Sewer/Reclaimed Water
Utilities
$103,530
0654 404 Sewer Utilities Fund 5358020 Sewer/Reclaimed Water
Utilities
$150,567
0654 404 Sewer Utilities Fund 5358020 Sewer/Reclaimed Water
Utilities
$123,823
0654 404 Sewer Utilities Fund 5358020 Sewer/Reclaimed Water
Utilities
$280,849
0654 404 Sewer Utilities Fund 5358030 Sewer/Reclaimed Water
Utilities
$242,449
0654 404 Sewer Utilities Fund 5358030 Sewer/Reclaimed Water
Utilities
$27,497
0654 404 Sewer Utilities Fund 5358030 Sewer/Reclaimed Water
Utilities
$43,449
0654 404 Sewer Utilities Fund 5358030 Sewer/Reclaimed Water
Utilities
$17,942
0654 404 Sewer Utilities Fund 5358030 Sewer/Reclaimed Water
Utilities
$2,996
0654 404 Sewer Utilities Fund 5358030 Sewer/Reclaimed Water
Utilities
$24,006
0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water
Utilities
$88,383
0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water
Utilities
$23,774
0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water
Utilities
$34,204
0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water
Utilities
$295,224
0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water
Utilities
$9,014
0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water
Utilities
$162,110
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water
Utilities
$395,165
0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water
Utilities
$313,373
0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water
Utilities
$5,107
0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water
Utilities
$26,784
0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water
Utilities
$3,378
0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water
Utilities
$10,986
0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water
Utilities
$3,617
0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water
Utilities
$47,618
0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water
Utilities
$223,085
0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water
Utilities
$394,340
0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water
Utilities
$151,791
0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water
Utilities
$24,221
0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water
Utilities
$6,049
0654 404 Sewer Utilities Fund 5358040 Sewer/Reclaimed Water
Utilities
$5,491
0654 412 Storm Water Mgmt Fund 5085100 Assigned Cash and
Investments - Ending
$1,731,395
0654 412 Storm Water Mgmt Fund 5313110 Storm Drainage Utilities $485,337
0654 412 Storm Water Mgmt Fund 5313110 Storm Drainage Utilities $174
0654 412 Storm Water Mgmt Fund 5313110 Storm Drainage Utilities $1,760
0654 412 Storm Water Mgmt Fund 5313120 Storm Drainage Utilities $46,690
0654 412 Storm Water Mgmt Fund 5313120 Storm Drainage Utilities $39,606
0654 412 Storm Water Mgmt Fund 5313120 Storm Drainage Utilities $75,345
0654 412 Storm Water Mgmt Fund 5313130 Storm Drainage Utilities $17,218
0654 412 Storm Water Mgmt Fund 5313130 Storm Drainage Utilities $22,062
0654 412 Storm Water Mgmt Fund 5313130 Storm Drainage Utilities $655
0654 412 Storm Water Mgmt Fund 5313130 Storm Drainage Utilities $6,812
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $10,937
0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $17,102
0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $7,059
0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $4,416
0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $23,510
0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $64,977
0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $49,080
0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $7,890
0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $5,537
0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $34,068
0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $1,197
0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $3,901
0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $255
0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $4,153
0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $76,543
0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $9,419
0654 412 Storm Water Mgmt Fund 5313140 Storm Drainage Utilities $13,920
0654 504 P W Facilities M&O Fund 5085100 Assigned Cash and
Investments - Ending
$326,775
0654 504 P W Facilities M&O Fund 5183010 Maintenance/Security/In
surance/Janitorial
Services
$1,223,065
0654 504 P W Facilities M&O Fund 5183010 Maintenance/Security/In
surance/Janitorial
Services
$216,901
0654 504 P W Facilities M&O Fund 5183010 Maintenance/Security/In
surance/Janitorial
Services
$5,228
0654 504 P W Facilities M&O Fund 5183010 Maintenance/Security/In
surance/Janitorial
Services
$81,119
0654 504 P W Facilities M&O Fund 5183020 Maintenance/Security/In
surance/Janitorial
Services
$179,156
0654 504 P W Facilities M&O Fund 5183020 Maintenance/Security/In
surance/Janitorial
Services
$117,118
0654 504 P W Facilities M&O Fund 5183020 Maintenance/Security/In
surance/Janitorial
Services
$256,525
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 504 P W Facilities M&O Fund 5183030 Maintenance/Security/In
surance/Janitorial
Services
$86,428
0654 504 P W Facilities M&O Fund 5183030 Maintenance/Security/In
surance/Janitorial
Services
$14,057
0654 504 P W Facilities M&O Fund 5183030 Maintenance/Security/In
surance/Janitorial
Services
$8,654
0654 504 P W Facilities M&O Fund 5183030 Maintenance/Security/In
surance/Janitorial
Services
$168
0654 504 P W Facilities M&O Fund 5183030 Maintenance/Security/In
surance/Janitorial
Services
$1,842
0654 504 P W Facilities M&O Fund 5183030 Maintenance/Security/In
surance/Janitorial
Services
$19,637
0654 504 P W Facilities M&O Fund 5183040 Maintenance/Security/In
surance/Janitorial
Services
$82,543
0654 504 P W Facilities M&O Fund 5183040 Maintenance/Security/In
surance/Janitorial
Services
$329
0654 504 P W Facilities M&O Fund 5183040 Maintenance/Security/In
surance/Janitorial
Services
$140,936
0654 504 P W Facilities M&O Fund 5183040 Maintenance/Security/In
surance/Janitorial
Services
$23,262
0654 504 P W Facilities M&O Fund 5183040 Maintenance/Security/In
surance/Janitorial
Services
$9,106
0654 504 P W Facilities M&O Fund 5183040 Maintenance/Security/In
surance/Janitorial
Services
$120,446
0654 504 P W Facilities M&O Fund 5183040 Maintenance/Security/In
surance/Janitorial
Services
$201,247
0654 504 P W Facilities M&O Fund 5183040 Maintenance/Security/In
surance/Janitorial
Services
$6,744
0654 504 P W Facilities M&O Fund 5185040 Central Store Services $13,652
0654 504 P W Facilities M&O Fund 5185040 Central Store Services $12,480
0654 504 P W Facilities M&O Fund 5185040 Central Store Services $3,640
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 504 P W Facilities M&O Fund 5185040 Central Store Services $13,000
0654 504 P W Facilities M&O Fund 5739030 Other Cultural and
Community Events
$39,478
0654 504 P W Facilities M&O Fund 5768030 General Parks $5,659
0654 504 P W Facilities M&O Fund 5768030 General Parks $24,778
0654 504 P W Facilities M&O Fund 5768040 General Parks $15,540
0654 504 P W Facilities M&O Fund 5768040 General Parks $2,870
0654 622 Cemetery Preneed Fund 5083100 Restricted Cash and
Investments - Ending
$56,428
0654 633 Fiduary Fund 5082100 Nonspendable Cash and
Investments - Ending
$3,166
0654 702 Cemetery Endowment 5082100 Nonspendable Cash and
Investments - Ending
$404,825
0654 702 Cemetery Endowment 5083100 Restricted Cash and
Investments - Ending
$61,509
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 001 General Fund 3973600 Transfers-In $5,620
0654 101 Street Fund 3974300 Transfers-In $70,000
0654 101 Street Fund 3974400 Transfers-In $475,000
0654 111 Public Art Fund 3970000 Transfers-In $100,000
0654 116 Cemetery Fund 3973600 Transfers-In $5,620
0654 305 Capital Facil/Bldg Fund 3972200 Transfers-In $50,000
0654 310 Transportation Improv
Fund
3973000 Transfers-In $456,861
0654 310 Transportation Improv
Fund
3973000 Transfers-In $456,862
0654 311 Park Improvement Fund 3970001 Transfers-In $669,644
0654 311 Park Improvement Fund 3971110 Transfers-In $283,356
0654 311 Park Improvement Fund 3977600 Transfers-In $1,284,268
0654 320 Equipment Replacement 3951000 Proceeds from Sales of
Capital Assets (Cash
Basis Only)
$15,000
0654 320 Equipment Replacement 3951000 Proceeds from Sales of
Capital Assets (Cash
Basis Only)
$1,125
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 320 Equipment Replacement 3951000 Proceeds from Sales of
Capital Assets (Cash
Basis Only)
$6,815
0654 320 Equipment Replacement 3951000 Proceeds from Sales of
Capital Assets (Cash
Basis Only)
$21,364
0654 320 Equipment Replacement 3952000 Compensation for
Loss/Impairment of
Capital Assets (Cash
Basis Only)
$22,595
0654 320 Equipment Replacement 3952000 Compensation for
Loss/Impairment of
Capital Assets (Cash
Basis Only)
$460,033
0654 320 Equipment Replacement 3971800 Transfers-In $30,000
0654 320 Equipment Replacement 3971800 Transfers-In $54,374
0654 320 Equipment Replacement 3973100 Transfers-In $30,000
0654 320 Equipment Replacement 3973100 Transfers-In $28,734
0654 320 Equipment Replacement 3973400 Transfers-In $30,000
0654 320 Equipment Replacement 3973400 Transfers-In $88,797
0654 320 Equipment Replacement 3973500 Transfers-In $40,000
0654 320 Equipment Replacement 3973500 Transfers-In $93,922
0654 320 Equipment Replacement 3973600 Transfers-In $1,000
0654 320 Equipment Replacement 3973600 Transfers-In $9,796
0654 320 Equipment Replacement 3974300 Transfers-In $20,400
0654 320 Equipment Replacement 3978100 Transfers-In $40,000
0654 320 Equipment Replacement 3978100 Transfers-In $40,203
0654 402 Airport Fund 3821000 Refundable Deposits $1,896
0654 402 Airport Fund 3823000 Non-Fiduciary
Collections for Others
$480,801
0654 402 Airport Fund 3951000 Proceeds from Sales of
Capital Assets (Cash
Basis Only)
$51,779
0654 402 Airport Fund 3951000 Proceeds from Sales of
Capital Assets (Cash
Basis Only)
$2,071
0654 402 Airport Fund 3951000 Proceeds from Sales of
Capital Assets (Cash
Basis Only)
$52,227
0654 402 Airport Fund 3951000 Proceeds from Sales of
Capital Assets (Cash
Basis Only)
$67,773
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 402 Airport Fund 3951010 Proceeds from Sales of
Capital Assets (Cash
Basis Only)
$150,000
0654 402 Airport Fund 3952000 Compensation for
Loss/Impairment of
Capital Assets (Cash
Basis Only)
$4,887
0654 402 Airport Fund 3974600 Transfers-In $150,000
0654 403 Water Utilities Fund 3821000 Refundable Deposits $7,918
0654 403 Water Utilities Fund 3973400 Transfers-In $93,740
0654 403 Water Utilities Fund 3973400 Transfers-In $1,108
0654 403 Water Utilities Fund 3973400 Transfers-In $2,589
0654 403 Water Utilities Fund 3973400 Transfers-In $406
0654 404 Sewer Utilities Fund 3973500 Transfers-In $93,740
0654 404 Sewer Utilities Fund 3973500 Transfers-In $1,108
0654 404 Sewer Utilities Fund 3973500 Transfers-In $2,589
0654 404 Sewer Utilities Fund 3973500 Transfers-In $406
0654 412 Storm Water Mgmt Fund 3973100 Transfers-In $1,294
0654 412 Storm Water Mgmt Fund 3973100 Transfers-In $554
0654 412 Storm Water Mgmt Fund 3973100 Transfers-In $203
0654 412 Storm Water Mgmt Fund 3973800 Transfers-In $46,871
0654 504 P W Facilities M&O Fund 3971800 Transfers-In $8,463
0654 622 Cemetery Preneed Fund 3893004 Custodial Type
Collections
$10,998
0654 633 Fiduary Fund 3860001 Court Remittances $2,652
0654 633 Fiduary Fund 3860002 Court Remittances $9,652
0654 633 Fiduary Fund 3860003 Court Remittances $69,437
0654 633 Fiduary Fund 3860005 Court Remittances $1,451
0654 633 Fiduary Fund 3860006 Court Remittances $17
0654 633 Fiduary Fund 3860007 Court Remittances $47
0654 633 Fiduary Fund 3860008 Court Remittances $8
0654 633 Fiduary Fund 3860009 Court Remittances $5
0654 633 Fiduary Fund 3860010 Court Remittances $20
0654 633 Fiduary Fund 3861200 Court Remittances $1,533
0654 633 Fiduary Fund 3862002 Court Remittances $2
0654 633 Fiduary Fund 3862003 Court Remittances $506
0654 633 Fiduary Fund 3868300 Court Remittances $2,063
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 633 Fiduary Fund 3868307 Court Remittances $4,127
0654 633 Fiduary Fund 3868332 Court Remittances $2,224
0654 633 Fiduary Fund 3868909 Court Remittances $1,521
0654 633 Fiduary Fund 3868914 Court Remittances $1,272
0654 633 Fiduary Fund 3868915 Court Remittances $268
0654 633 Fiduary Fund 3868926 Court Remittances $2,207
0654 633 Fiduary Fund 3893001 Custodial Type
Collections
$21
0654 633 Fiduary Fund 3893001 Custodial Type
Collections
$13,826
0654 633 Fiduary Fund 3893001 Custodial Type
Collections
$2,879
0654 633 Fiduary Fund 3893001 Custodial Type
Collections
$887
0654 633 Fiduary Fund 3893001 Custodial Type
Collections
$2,060
0654 633 Fiduary Fund 3893003 Custodial Type
Collections
$87
0654 633 Fiduary Fund 3893003 Custodial Type
Collections
$20
0654 633 Fiduary Fund 3893003 Custodial Type
Collections
$216
0654 702 Cemetery Endowment 3973600 Transfers-In $25,858
0654 001 General Fund 5823000 Non-Fiduciary
Remittance for Others
$29
0654 001 General Fund 5823000 Non-Fiduciary
Remittance for Others
$3,467
0654 001 General Fund 5823000 Non-Fiduciary
Remittance for Others
$1,000
0654 001 General Fund 5899000 Holding and Clearing
Account Transactions
$72,497
0654 001 General Fund 5912170 Debt Repayment - Law
Enforcement Services
$360,000
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
$242,233
0654 001 General Fund 5922180 Interest and Other Debt
Service Cost - Law
Enforcement Services
$274,103
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 001 General Fund 5922180 Interest and Other Debt
Service Cost - Law
Enforcement Services
$596
0654 001 General Fund 5922280 Interest and Other Debt
Service Cost - Fire
Suppression and EMS
Services
$16,800
0654 001 General Fund 5922280 Interest and Other Debt
Service Cost - Fire
Suppression and EMS
Services
$100,958
0654 001 General Fund 5941360 Capital
Expenditures/Expenses -
Executive Services
$8,718
0654 001 General Fund 5941370 Capital
Expenditures/Expenses -
Executive Services
$3,183
0654 001 General Fund 5941470 Capital
Expenditures/Expenses -
Financial, Recording,
and Election Services
$6,793
0654 001 General Fund 5941860 Capital
Expenditures/Expenses -
Centralized/General
Services
$17,816
0654 001 General Fund 5941860 Capital
Expenditures/Expenses -
Centralized/General
Services
$22,320
0654 001 General Fund 5941870 Capital
Expenditures/Expenses -
Centralized/General
Services
$649
0654 001 General Fund 5942160 Capital
Expenditures/Expenses -
Law Enforcement
Services
$22,715
0654 001 General Fund 5942160 Capital
Expenditures/Expenses -
Law Enforcement
Services
$26,287
0654 001 General Fund 5942170 Capital
Expenditures/Expenses -
Law Enforcement
Services
$2,721
0654 001 General Fund 5944660 Capital
Expenditures/Expenses -
Airports and Ports
$120,000
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 001 General Fund 5945860 Capital
Expenditures/Expenses -
Community Planning
and Economic
Development
$155,593
0654 001 General Fund 5945860 Capital
Expenditures/Expenses -
Community Planning
and Economic
Development
$137,089
0654 001 General Fund 5945870 Capital
Expenditures/Expenses -
Community Planning
and Economic
Development
$8,559
0654 001 General Fund 5947660 Capital
Expenditures/Expenses -
Park Facilities
$10,000
0654 001 General Fund 5970000 Transfers-Out $100,000
0654 001 General Fund 5972200 Transfers-Out $50,000
0654 001 General Fund 5973100 Transfers-Out $46,871
0654 001 General Fund 5973100 Transfers-Out $1,294
0654 001 General Fund 5973400 Transfers-Out $93,740
0654 001 General Fund 5973400 Transfers-Out $2,589
0654 001 General Fund 5973500 Transfers-Out $93,740
0654 001 General Fund 5973500 Transfers-Out $2,589
0654 001 General Fund 5973600 Transfers-Out $5,620
0654 001 General Fund 5974400 Transfers-Out $475,000
0654 101 Street Fund 5956140 Capital
Expenditures/Expenses -
Sidewalks
$28,642
0654 101 Street Fund 5971800 Transfers-Out $8,463
0654 101 Street Fund 5974300 Transfers-Out $20,400
0654 107 Growth Management
Fund
5970000 Transfers-Out $669,644
0654 107 Growth Management
Fund
5970000 Transfers-Out $63,551
0654 107 Growth Management
Fund
5970000 Transfers-Out $110,008
0654 107 Growth Management
Fund
5970000 Transfers-Out $109,797
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 111 Public Art Fund 5947360 Capital
Expenditures/Expenses -
Cultural and Community
Activities
$62,464
0654 116 Cemetery Fund 5823000 Non-Fiduciary
Remittance for Others
$191
0654 116 Cemetery Fund 5973600 Transfers-Out $9,796
0654 116 Cemetery Fund 5973600 Transfers-Out $1,000
0654 116 Cemetery Fund 5973600 Transfers-Out $25,858
0654 116 Cemetery Fund 5973600 Transfers-Out $5,620
0654 180 Transportation Sales Tax
Fund
5953060 Capital
Expenditures/Expenses -
Roadway
$1,734,670
0654 180 Transportation Sales Tax
Fund
5953060 Capital
Expenditures/Expenses -
Roadway
$1,363,674
0654 180 Transportation Sales Tax
Fund
5953060 Capital
Expenditures/Expenses -
Roadway
$122,620
0654 180 Transportation Sales Tax
Fund
5953060 Capital
Expenditures/Expenses -
Roadway
$49,039
0654 180 Transportation Sales Tax
Fund
5953060 Capital
Expenditures/Expenses -
Roadway
$85,299
0654 180 Transportation Sales Tax
Fund
5953060 Capital
Expenditures/Expenses -
Roadway
$604,040
0654 303 REET 1 Fund 5917670 Debt Repayment - Park
Facilities
$130,000
0654 303 REET 1 Fund 5927680 Interest and Other Debt
Service Cost - Park
Facilities
$88,038
0654 303 REET 1 Fund 5973000 Transfers-Out $456,861
0654 303 REET 1 Fund 5974300 Transfers-Out $70,000
0654 303 REET 1 Fund 5977600 Transfers-Out $1,284,268
0654 304 REET 2 Fund 5919570 Debt Repayment -
Roads/Streets and Other
Infrastructure
$200,000
0654 304 REET 2 Fund 5929580 Interest and Other Debt
Service Cost -
Roads/Streets and
Related Infrastructure
$24,800
0654 304 REET 2 Fund 5973000 Transfers-Out $456,862
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 305 Capital Facil/Bldg Fund 5941840 Capital
Expenditures/Expenses -
Centralized/General
Services
$77,177
0654 305 Capital Facil/Bldg Fund 5941860 Capital
Expenditures/Expenses -
Centralized/General
Services
$79,390
0654 305 Capital Facil/Bldg Fund 5941860 Capital
Expenditures/Expenses -
Centralized/General
Services
$2,601
0654 305 Capital Facil/Bldg Fund 5941860 Capital
Expenditures/Expenses -
Centralized/General
Services
$4,906
0654 305 Capital Facil/Bldg Fund 5941860 Capital
Expenditures/Expenses -
Centralized/General
Services
$97,564
0654 305 Capital Facil/Bldg Fund 5941860 Capital
Expenditures/Expenses -
Centralized/General
Services
$15,528
0654 305 Capital Facil/Bldg Fund 5941860 Capital
Expenditures/Expenses -
Centralized/General
Services
$18,386
0654 305 Capital Facil/Bldg Fund 5974600 Transfers-Out $150,000
0654 306 Bond Construction Fund 5941860 Capital
Expenditures/Expenses -
Centralized/General
Services
$106,088
0654 306 Bond Construction Fund 5942140 Capital
Expenditures/Expenses -
Law Enforcement
Services
$16,997
0654 306 Bond Construction Fund 5942160 Capital
Expenditures/Expenses -
Law Enforcement
Services
$1,808
0654 310 Transportation Improv
Fund
5951040 Capital
Expenditures/Expenses -
Engineering
$174,000
0654 310 Transportation Improv
Fund
5951040 Capital
Expenditures/Expenses -
Engineering
$16,888
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 310 Transportation Improv
Fund
5952060 Capital
Expenditures/Expenses -
Right-Of-Way
$15,911
0654 310 Transportation Improv
Fund
5952060 Capital
Expenditures/Expenses -
Right-Of-Way
$650
0654 310 Transportation Improv
Fund
5952060 Capital
Expenditures/Expenses -
Right-Of-Way
$29,944
0654 310 Transportation Improv
Fund
5953060 Capital
Expenditures/Expenses -
Roadway
$1,946,454
0654 310 Transportation Improv
Fund
5953060 Capital
Expenditures/Expenses -
Roadway
$34,915
0654 310 Transportation Improv
Fund
5953060 Capital
Expenditures/Expenses -
Roadway
$55,472
0654 310 Transportation Improv
Fund
5953060 Capital
Expenditures/Expenses -
Roadway
$267,264
0654 310 Transportation Improv
Fund
5956160 Capital
Expenditures/Expenses -
Sidewalks
$633,784
0654 310 Transportation Improv
Fund
5956460 Capital
Expenditures/Expenses -
Traffic Control Devices
$116,432
0654 311 Park Improvement Fund 5947660 Capital
Expenditures/Expenses -
Park Facilities
$405,679
0654 311 Park Improvement Fund 5947660 Capital
Expenditures/Expenses -
Park Facilities
$227
0654 311 Park Improvement Fund 5947660 Capital
Expenditures/Expenses -
Park Facilities
$282,724
0654 311 Park Improvement Fund 5947660 Capital
Expenditures/Expenses -
Park Facilities
$9,186
0654 311 Park Improvement Fund 5947660 Capital
Expenditures/Expenses -
Park Facilities
$115,563
0654 311 Park Improvement Fund 5947660 Capital
Expenditures/Expenses -
Park Facilities
$22,811
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 311 Park Improvement Fund 5947660 Capital
Expenditures/Expenses -
Park Facilities
$7,767
0654 311 Park Improvement Fund 5947660 Capital
Expenditures/Expenses -
Park Facilities
$1,499,984
0654 316 Cemetery Cap Impr Fund 5943660 Capital
Expenditures/Expenses -
Cemetery
$9,083
0654 316 Cemetery Cap Impr Fund 5943660 Capital
Expenditures/Expenses -
Cemetery
$11,414
0654 320 Equipment Replacement 5912170 Debt Repayment - Law
Enforcement Services
$108,976
0654 320 Equipment Replacement 5922180 Interest and Other Debt
Service Cost - Law
Enforcement Services
$20,340
0654 320 Equipment Replacement 5941160 Capital
Expenditures/Expenses -
Legislative Services
$29,547
0654 320 Equipment Replacement 5941360 Capital
Expenditures/Expenses -
Executive Services
$24,989
0654 320 Equipment Replacement 5941460 Capital
Expenditures/Expenses -
Financial, Recording,
and Election Services
$38,418
0654 320 Equipment Replacement 5941860 Capital
Expenditures/Expenses -
Centralized/General
Services
$20,166
0654 320 Equipment Replacement 5941860 Capital
Expenditures/Expenses -
Centralized/General
Services
$17,679
0654 320 Equipment Replacement 5941860 Capital
Expenditures/Expenses -
Centralized/General
Services
$53,484
0654 320 Equipment Replacement 5941860 Capital
Expenditures/Expenses -
Centralized/General
Services
$6,196
0654 320 Equipment Replacement 5941870 Capital
Expenditures/Expenses -
Centralized/General
Services
$25,857
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 320 Equipment Replacement 5941870 Capital
Expenditures/Expenses -
Centralized/General
Services
$33,423
0654 320 Equipment Replacement 5942160 Capital
Expenditures/Expenses -
Law Enforcement
Services
$104,631
0654 320 Equipment Replacement 5942160 Capital
Expenditures/Expenses -
Law Enforcement
Services
$38,746
0654 320 Equipment Replacement 5942160 Capital
Expenditures/Expenses -
Law Enforcement
Services
$420,220
0654 320 Equipment Replacement 5943160 Capital
Expenditures/Expenses -
Storm Drainage Utilities
$18,378
0654 320 Equipment Replacement 5943160 Capital
Expenditures/Expenses -
Storm Drainage Utilities
$4,928
0654 320 Equipment Replacement 5943170 Capital
Expenditures/Expenses -
Storm Drainage Utilities
$6,050
0654 320 Equipment Replacement 5943460 Capital
Expenditures/Expenses -
Water Utilities
$82,599
0654 320 Equipment Replacement 5943460 Capital
Expenditures/Expenses -
Water Utilities
$12,618
0654 320 Equipment Replacement 5943470 Capital
Expenditures/Expenses -
Water Utilities
$19,253
0654 320 Equipment Replacement 5943560 Capital
Expenditures/Expenses -
Sewer/Reclaimed Water
Utilities
$82,147
0654 320 Equipment Replacement 5943560 Capital
Expenditures/Expenses -
Sewer/Reclaimed Water
Utilities
$10,601
0654 320 Equipment Replacement 5943570 Capital
Expenditures/Expenses -
Sewer/Reclaimed Water
Utilities
$13,620
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 320 Equipment Replacement 5943660 Capital
Expenditures/Expenses -
Cemetery
$2,651
0654 320 Equipment Replacement 5943660 Capital
Expenditures/Expenses -
Cemetery
$4,747
0654 320 Equipment Replacement 5944260 Capital
Expenditures/Expenses -
Roads/Streets Ordinary
Maintenance
$470,060
0654 320 Equipment Replacement 5944260 Capital
Expenditures/Expenses -
Roads/Streets Ordinary
Maintenance
$6,969
0654 320 Equipment Replacement 5944270 Capital
Expenditures/Expenses -
Roads/Streets Ordinary
Maintenance
$11,585
0654 320 Equipment Replacement 5944660 Capital
Expenditures/Expenses -
Airports and Ports
$26,917
0654 320 Equipment Replacement 5944660 Capital
Expenditures/Expenses -
Airports and Ports
$93,910
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
$30,995
0654 320 Equipment Replacement 5945860 Capital
Expenditures/Expenses -
Community Planning
and Economic
Development
$47,627
0654 320 Equipment Replacement 5945870 Capital
Expenditures/Expenses -
Community Planning
and Economic
Development
$6,456
0654 402 Airport Fund 5821000 Refund of Deposits $1,077
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 402 Airport Fund 5823000 Non-Fiduciary
Remittance for Others
$492,211
0654 402 Airport Fund 5944640 Capital
Expenditures/Expenses -
Airports and Ports
$3,711
0654 402 Airport Fund 5944640 Capital
Expenditures/Expenses -
Airports and Ports
$397,964
0654 402 Airport Fund 5944640 Capital
Expenditures/Expenses -
Airports and Ports
$51,339
0654 402 Airport Fund 5944660 Capital
Expenditures/Expenses -
Airports and Ports
$98,513
0654 402 Airport Fund 5944660 Capital
Expenditures/Expenses -
Airports and Ports
$17,512
0654 402 Airport Fund 5944660 Capital
Expenditures/Expenses -
Airports and Ports
$601,929
0654 402 Airport Fund 5944660 Capital
Expenditures/Expenses -
Airports and Ports
$484,574
0654 402 Airport Fund 5944660 Capital
Expenditures/Expenses -
Airports and Ports
$6,483,080
0654 402 Airport Fund 5944660 Capital
Expenditures/Expenses -
Airports and Ports
$41,534
0654 402 Airport Fund 5944660 Capital
Expenditures/Expenses -
Airports and Ports
$6,772
0654 402 Airport Fund 5944670 Capital
Expenditures/Expenses -
Airports and Ports
$3,196
0654 402 Airport Fund 5973100 Transfers-Out $554
0654 402 Airport Fund 5973400 Transfers-Out $1,108
0654 402 Airport Fund 5973500 Transfers-Out $1,108
0654 402 Airport Fund 5978100 Transfers-Out $40,000
0654 402 Airport Fund 5978100 Transfers-Out $40,203
0654 403 Water Utilities Fund 5821000 Refund of Deposits $10,487
0654 403 Water Utilities Fund 5823000 Non-Fiduciary
Remittance for Others
$15
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 403 Water Utilities Fund 5943460 Capital
Expenditures/Expenses -
Water Utilities
$4,300
0654 403 Water Utilities Fund 5943460 Capital
Expenditures/Expenses -
Water Utilities
$675,915
0654 403 Water Utilities Fund 5943460 Capital
Expenditures/Expenses -
Water Utilities
$7,735
0654 403 Water Utilities Fund 5943460 Capital
Expenditures/Expenses -
Water Utilities
$99,301
0654 403 Water Utilities Fund 5943460 Capital
Expenditures/Expenses -
Water Utilities
$913
0654 403 Water Utilities Fund 5943460 Capital
Expenditures/Expenses -
Water Utilities
$13,693
0654 403 Water Utilities Fund 5943460 Capital
Expenditures/Expenses -
Water Utilities
$25,881
0654 403 Water Utilities Fund 5943460 Capital
Expenditures/Expenses -
Water Utilities
$493,005
0654 403 Water Utilities Fund 5943460 Capital
Expenditures/Expenses -
Water Utilities
$241,613
0654 403 Water Utilities Fund 5943460 Capital
Expenditures/Expenses -
Water Utilities
$445,724
0654 403 Water Utilities Fund 5943460 Capital
Expenditures/Expenses -
Water Utilities
$10,673
0654 403 Water Utilities Fund 5943460 Capital
Expenditures/Expenses -
Water Utilities
$603,509
0654 403 Water Utilities Fund 5943460 Capital
Expenditures/Expenses -
Water Utilities
$83,296
0654 403 Water Utilities Fund 5943470 Capital
Expenditures/Expenses -
Water Utilities
$935
0654 403 Water Utilities Fund 5973400 Transfers-Out $30,000
0654 403 Water Utilities Fund 5973400 Transfers-Out $88,797
0654 403 Water Utilities Fund 5973400 Transfers-Out $1,700
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 404 Sewer Utilities Fund 5823000 Non-Fiduciary
Remittance for Others
$15,201
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
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
$324,766
0654 404 Sewer Utilities Fund 5913570 Debt Repayment -
Sewer/Reclaimed Water
Utilities
$528,605
0654 404 Sewer Utilities Fund 5923580 Interest and Other Debt
Service Cost -
Sewer/Reclaimed Water
Utilities
$3,935
0654 404 Sewer Utilities Fund 5923580 Interest and Other Debt
Service Cost -
Sewer/Reclaimed Water
Utilities
$789
0654 404 Sewer Utilities Fund 5923580 Interest and Other Debt
Service Cost -
Sewer/Reclaimed Water
Utilities
$10,588
0654 404 Sewer Utilities Fund 5923580 Interest and Other Debt
Service Cost -
Sewer/Reclaimed Water
Utilities
$64,440
0654 404 Sewer Utilities Fund 5923580 Interest and Other Debt
Service Cost -
Sewer/Reclaimed Water
Utilities
$104,887
0654 404 Sewer Utilities Fund 5943560 Capital
Expenditures/Expenses -
Sewer/Reclaimed Water
Utilities
$70,682
0654 404 Sewer Utilities Fund 5943560 Capital
Expenditures/Expenses -
Sewer/Reclaimed Water
Utilities
$25,136
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 404 Sewer Utilities Fund 5943560 Capital
Expenditures/Expenses -
Sewer/Reclaimed Water
Utilities
$85,964
0654 404 Sewer Utilities Fund 5943560 Capital
Expenditures/Expenses -
Sewer/Reclaimed Water
Utilities
$110,822
0654 404 Sewer Utilities Fund 5943560 Capital
Expenditures/Expenses -
Sewer/Reclaimed Water
Utilities
$30,869
0654 404 Sewer Utilities Fund 5943560 Capital
Expenditures/Expenses -
Sewer/Reclaimed Water
Utilities
$10,898
0654 404 Sewer Utilities Fund 5943560 Capital
Expenditures/Expenses -
Sewer/Reclaimed Water
Utilities
$3,115
0654 404 Sewer Utilities Fund 5943560 Capital
Expenditures/Expenses -
Sewer/Reclaimed Water
Utilities
$567,933
0654 404 Sewer Utilities Fund 5943560 Capital
Expenditures/Expenses -
Sewer/Reclaimed Water
Utilities
$3,420
0654 404 Sewer Utilities Fund 5943560 Capital
Expenditures/Expenses -
Sewer/Reclaimed Water
Utilities
$90,725
0654 404 Sewer Utilities Fund 5943560 Capital
Expenditures/Expenses -
Sewer/Reclaimed Water
Utilities
$261,652
0654 404 Sewer Utilities Fund 5943570 Capital
Expenditures/Expenses -
Sewer/Reclaimed Water
Utilities
$227
0654 404 Sewer Utilities Fund 5973500 Transfers-Out $40,000
0654 404 Sewer Utilities Fund 5973500 Transfers-Out $93,922
0654 404 Sewer Utilities Fund 5973500 Transfers-Out $1,700
0654 412 Storm Water Mgmt Fund 5943160 Capital
Expenditures/Expenses -
Storm Drainage Utilities
$1,385
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 412 Storm Water Mgmt Fund 5943160 Capital
Expenditures/Expenses -
Storm Drainage Utilities
$13,416
0654 412 Storm Water Mgmt Fund 5943160 Capital
Expenditures/Expenses -
Storm Drainage Utilities
$4,788
0654 412 Storm Water Mgmt Fund 5943170 Capital
Expenditures/Expenses -
Storm Drainage Utilities
$114
0654 412 Storm Water Mgmt Fund 5973100 Transfers-Out $30,000
0654 412 Storm Water Mgmt Fund 5973100 Transfers-Out $28,734
0654 504 P W Facilities M&O Fund 5941830 Capital
Expenditures/Expenses -
Centralized/General
Services
$5,920
0654 504 P W Facilities M&O Fund 5941860 Capital
Expenditures/Expenses -
Centralized/General
Services
$10,384
0654 504 P W Facilities M&O Fund 5941860 Capital
Expenditures/Expenses -
Centralized/General
Services
$32,963
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 $30,000
0654 504 P W Facilities M&O Fund 5971800 Transfers-Out $54,374
0654 504 P W Facilities M&O Fund 5973100 Transfers-Out $203
0654 504 P W Facilities M&O Fund 5973400 Transfers-Out $406
0654 504 P W Facilities M&O Fund 5973500 Transfers-Out $406
0654 622 Cemetery Preneed Fund 5893000 Custodial Type
Remittances
$311
0654 633 Fiduary Fund 5860000 Court Remittances $2,652
0654 633 Fiduary Fund 5860000 Court Remittances $2,063
0654 633 Fiduary Fund 5860000 Court Remittances $1,533
0654 633 Fiduary Fund 5860000 Court Remittances $69,437
0654 633 Fiduary Fund 5860000 Court Remittances $9,652
0654 633 Fiduary Fund 5860000 Court Remittances $1,451
0654 633 Fiduary Fund 5860000 Court Remittances $2,224
MCAG Fund #Fund Name BARS Account BARS Name Amount
0654 633 Fiduary Fund 5860000 Court Remittances $4,127
0654 633 Fiduary Fund 5860000 Court Remittances $1,363
0654 633 Fiduary Fund 5860000 Court Remittances $268
0654 633 Fiduary Fund 5860000 Court Remittances $1,429
0654 633 Fiduary Fund 5860000 Court Remittances $2,207
0654 633 Fiduary Fund 5860000 Court Remittances $2
0654 633 Fiduary Fund 5860000 Court Remittances $506
0654 633 Fiduary Fund 5860000 Court Remittances $17
0654 633 Fiduary Fund 5860000 Court Remittances $47
0654 633 Fiduary Fund 5860000 Court Remittances $8
0654 633 Fiduary Fund 5860000 Court Remittances $5
0654 633 Fiduary Fund 5860000 Court Remittances $20
0654 633 Fiduary Fund 5893000 Custodial Type
Remittances
$21
0654 633 Fiduary Fund 5893000 Custodial Type
Remittances
$12,394
0654 633 Fiduary Fund 5893000 Custodial Type
Remittances
$2,435
0654 633 Fiduary Fund 5893000 Custodial Type
Remittances
$841
0654 633 Fiduary Fund 5893000 Custodial Type
Remittances
$2,109
0654 633 Fiduary Fund 5893000 Custodial Type
Remittances
$87
0654 633 Fiduary Fund 5893000 Custodial Type
Remittances
$20
0654 633 Fiduary Fund 5893000 Custodial Type
Remittances
$226
MCAG No 654 City of Arlington
Receipts
(3)
Inter-bank
transfers In
(4)
Disbursements
(5)
Inter-bank
transfers out
(6)
Banner Checking $ 4,132,056 48,383,665 57,654,556 60,349,036 45,806,160 $ 4,015,080
Banner Reserve $ 1,158,085 3,161 40,307,055 - 40,481,035 $ 987,267
Banner Airport $ - 261 - - 261 $ -
Xpress $ 43,537 7,115,519 - 45,994 6,854,533 $ 258,528
LGIP $ 4,770,656 174,093 4,500,000 - 3,500,000 $ 5,944,749
Investments $ 55,205,801 - 14,029,867 - 19,206,889 $ 50,028,780
US Bank Cash Account $ - 767,410 16,212,022 - 16,854,927 $ 124,504
Petty Cash Account $ 500 - 305 305 - $ 500
Revolving $ 1,950 - - - - $ 1,950
Bank Totals $65,312,585 $56,444,109 $132,703,805 $60,395,335 $132,703,805 $61,361,358
Beginning Deposits in Transit (8) $ 91,877 $ (91,877)
Year-end Deposits in Transit (9) $ 84,257 $ 84,257
Beginning Outstanding & Open Period
Items (10) $ (3,445,247) $ (3,445,247)
Year-end Outstanding & Open Period
Items (11) $ 3,709,469 $ (3,709,469)
NSF Checks (12) $ (57,846) $ (57,846)
Cancellation of unredeemed
checks/warrants (13) $ -
Interfund transactions (14) $ 10,725,400 $ 10,725,400
Netted Transactions (15) $ (63,876) $ (63,876)
Authorized balance of revolving, petty
cash and change funds (16) $ - $ -
Other Reconciling Items, net (17) $ - $ 68,539 $ 68,518 $ 23
Reconciling Items Totals $(3,353,370)$10,664,597 $10,936,418 $(3,625,189)
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)$61,959,215 $67,108,706 $71,331,753 $57,736,169
Unreconciled Variance (23)$-$(0)$(0)$(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, 2025
ID. No.
Beginning
Balance Additions Reductions
Ending
BalanceDebt ID Title Description
General Obligation Debt/Liabilities
251.11 620,000 -200,000 420,000Non-voted General obligation
bonds
2020-LTGO - N Olympic Ave (Refi)
251.11 4,885,000 -360,000 4,525,000Non-voted General obligation
bonds
2024 LTGO Refunding Police Station
251.11 420,000 -60,000 360,000Non-voted General obligation
bonds
2020 LTGO - Refunding Fire Station 46
251.11 2,575,000 -130,000 2,445,000Non-voted General obligation
bonds
Graafstra Note- (Refi)
251.11 4,296,087 -242,233 4,053,854Non-voted General obligation
bonds
2020 LTGO Fire Station #48
251.11 465,326 -108,976 356,350Non-voted General obligation
bonds
2023 LTGO - Police Cars
13,261,413 -1,101,209 12,160,204Total General Obligation Debt/Liabilities:
Revenue and Other (non G.O.) Debt/Liabilities
259.12 1,342,864 -126,858 1,216,006Compensated Absences Compensated Absences
263.82 787,092 -393,547 393,545Loans and other obligations to the
federal government or other out-of
-state governments
2006 PW Loan WWTP - PW-06-962-002
263.82 157,894 -52,632 105,262Loans and other obligations to the
federal government or other out-of
-state governments
2007 PW Loan WWTP - PR07-951-001
263.82 2,117,646 -529,412 1,588,234Loans and other obligations to the
federal government or other out-of
-state governments
2008 PW Loan WWTP - PC08-951-001
263.82 2,289,302 -324,766 1,964,536Loans and other obligations to the
federal government or other out-of
-state governments
Recovery Act Loan-DOE Loan L1000024
263.82 3,726,181 -528,605 3,197,576Loans and other obligations to the
federal government or other out-of
-state governments
Base Revolving Fund Loan-DOE Loan L1000025
City of Arlington
Schedule of Liabilities
For the Year Ended December 31, 2025
ID. No.
Beginning
Balance Additions Reductions
Ending
BalanceDebt ID Title Description
263.57 601,980 30,061 154,481 477,560Leases, SBITA, and PPPs Leased Vehicles
263.57 74,013 1,810 28,277 47,546Leases, SBITA, and PPPs Office Equipment
264.30 753,042 -240,191 512,851Pension Liabilities Pension Liabilities
264.40 2,053,741 -118,146 1,935,595OPEB Liabilities OPEB Liabilities
13,903,755 31,871 2,496,915 11,438,711Total Revenue and Other (non G.O.)
Debt/Liabilities:
23,598,9153,598,12431,87127,165,168Total Liabilities:
City of Arlington
Schedule of Liabilities
For the Year Ended December 31, 2025
City of Arlington
Schedule of Expenditures of State Financial Assistance
For the Year Ended December 31, 2025
State Agency Name Program Title Identification Number Total
Denied Firearms Program WFR6Y76Q26G 500State Award from Criminal Justice Training
Commission
WSCJTC TAC Officer Program IA25-092 194,580State Award from Criminal Justice Training
Commission
Sub-Total:195,080
Solid Waste Management Local
Agreement
SWMLSWFA-2023-
ARLIPW-00164
6,849State Award from Department of Ecology
DOE Grant - Capacity Grant WQSWCAP-257-ArliPW
-00132
13,920State Award from Department of Ecology
Sub-Total:20,769
WTSC Walker/Roller Grant 1827 699State Award from Traffic Safety Commission
Sub-Total:699
WSDOT Grant - ARL-01-24 3 Projects ARL-01-24 318,014State Award from Department of Transportation
Sub-Total:318,014
TIB - 211th Pl Proj - Grant 8-1-817(009)-1 1,529,853State Award from Transportation Improvement
Board (TIB)
Sub-Total:1,529,853
Paper to Digital Permitting Grant 25-63342-202 162,519State Award from Department of Commerce
Sub-Total:162,519
Arlington Cemetery Rehab FY24-90009-018 13,826State Award from Other State Agencies
Mobile Integrated Health K5545 200,000State Award from Other State Agencies
Social Worker & Pretrial Services GRT17360 10,800State Award from Other State Agencies
Page: 1 of 2Report based on unaudited annual report submissions as of 6/17/2026
State Agency Name Program Title Identification Number Total
Sub-Total:224,626
Total State Grants Expended:2,451,560
Page: 2 of 2Report based on unaudited annual report submissions as of 6/17/2026
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 -7,790 7,790 -
FEDERAL AVIATION
ADMINISTRATION,
TRANSPORTATION,
DEPARTMENT OF
Airport Improvement
Program, Infrastructure
Investment and Jobs
Act Programs, and
COVID-19 Airports
Programs
20.106 3-53-0002-038-
2024
-148,280 148,280 -
FEDERAL AVIATION
ADMINISTRATION,
TRANSPORTATION,
DEPARTMENT OF
Airport Improvement
Program, Infrastructure
Investment and Jobs
Act Programs, and
COVID-19 Airports
Programs
20.106 3-53-0002-039-
2024
-287,837 287,837 -
FEDERAL AVIATION
ADMINISTRATION,
TRANSPORTATION,
DEPARTMENT OF
Airport Improvement
Program, Infrastructure
Investment and Jobs
Act Programs, and
COVID-19 Airports
Programs
20.106 3-53-0002-041-
2024
-35,283 35,283 -4
FEDERAL AVIATION
ADMINISTRATION,
TRANSPORTATION,
DEPARTMENT OF
Airport Improvement
Program, Infrastructure
Investment and Jobs
Act Programs, and
COVID-19 Airports
Programs
20.106 3-53-0002-042-
2024
-5,178,070 5,178,070 -5
Total ALN 20.106: -5,649,470 5,649,470 -
City of Arlington
Schedule of Expenditures of Federal Awards
For the Year Ended December 31, 2025
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 Transporation)
Highway Planning and
Construction
20.205 LA-10480R 760,462 -760,462 -
FEDERAL HIGHWAY
ADMINISTRATION,
TRANSPORTATION,
DEPARTMENT OF (via WA St
Dept of Transporation)
Highway Planning and
Construction
20.205 LA-9943 569,693 -569,693 -6
FEDERAL HIGHWAY
ADMINISTRATION,
TRANSPORTATION,
DEPARTMENT OF (via WA St
Dept of Transporation)
Highway Planning and
Construction
20.205 LA-10664 192,547 -192,547 -
FEDERAL HIGHWAY
ADMINISTRATION,
TRANSPORTATION,
DEPARTMENT OF (via WA St
Dept of Transporation)
Highway Planning and
Construction
20.205 LA-11187 40,815 -40,815 -
Total ALN 20.205: 1,563,517 -1,563,517 -
Highway Safety Cluster
NATIONAL HIGHWAY TRAFFIC
SAFETY ADMINISTRATION,
TRANSPORTATION,
DEPARTMENT OF (via Traffic
Safety Commission)
State and Community
Highway Safety
20.600 2025-HVE-5423
-Region 10
10,339 -10,339 -
Total Highway Safety Cluster: 10,339 -10,339 -
City of Arlington
Schedule of Expenditures of Federal Awards
For the Year Ended December 31, 2025
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)
Disaster Grants - Public
Assistance
(Presidentially Declared
Disasters)
97.036 D23-225 2,702 -2,702 -3
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 22,320 -22,320 -
Total Federal Awards Expended:1,598,878 5,657,260 7,256,138 -
City of Arlington
Schedule of Expenditures of Federal Awards
For the Year Ended December 31, 2025
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 31,2025
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 –FEMA Grant –2022 Windstorm
The amount received in 2025 was for prior period expenditures from 2022-2023.The City of
Arlington was notified of this “residual”closeout funding in May 2025.Prior to this date,the City
was unaware that these costs were going to be reimbursed.These funds were received in June
2025.
Note 4-FAA Contract-Taxiway Alpha Grant #41
Under the FAA contracts for the Taxiway Alpha projects,the City of Arlington may request
reimbursement for project costs only up to 90%of the grant award amount until project closeout.
The City has incurred expenses in excess of 90%of the grant award and expects to request
reimbursement for those costs,up to 100%of the grant award,at grant closeout.Accordingly,
the City is including the $30,000 of incurred expenses for which reimbursement will be
requested.All project expenses incurred are included in Schedule 16.
Note 5-FAA Contract-Taxiway Alpha Grant #42
Under the FAA contracts for the Taxiway Alpha projects,the City of Arlington may request
reimbursement for project costs only up to 90%of the grant award amount until project closeout.
The City has incurred expenses in excess of 90%of the grant award and expects to request
reimbursement for those costs,up to 100%of the grant award,at grant closeout.Accordingly,
the City is including the $517,807 of incurred expenses for which reimbursement will be
requested.All project expenses incurred are included in Schedule 16.
Note 6-74th Ave Trail Project
Under the contract for the 74th Ave Trail project,the City of Arlington may request
reimbursement for project costs only up to the project’s percentage of completion.The City has
incurred expenses in excess of the current percentage of completion and expects to request
reimbursement for those costs in future periods as permitted under the contract.All project
expenses incurred are included in Schedule 16.
City of Arlington
Schedule 21 Questions 1-6 (unaudited)
For Fiscal Year Ended: 2025
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 6/17/2026
City of Arlington
Schedule 21 Questions 1-6 (unaudited)
For Fiscal Year Ended: 2025
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 6/17/2026