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Home My WebLink About10-08-24 Council RetreatSPECIAL 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. City Council Budget Retreat Tuesday, October 8, 2024 at 8:30 a.m. City Council Chambers – 110 E Third Street 8:30 Overview Review and approve agenda Ground rules and process Budget Miscellaneous items, wrap up Adjourn 2025-2026 Budget OCTOBER 8, 2024 1 2025/2026 Strategic Priorities •Public Safety •Fiscal Sustainability •Economic Development 2 3 30% 5% 13% 48% 4% 2025 REVENUES BY FUND TYPE $83 MILLION General Funds Special Purpose Capital Project Enterprise M&O 4 28% 6% 15% 48% 3% 2025 EXPENSES BY FUND TYPE $94.5 MILLION General Funds Special Purpose Capital Project Enterprise M&O Public Safety Investment TOTAL COST: $1,560,000 Early hire in 2024 for budgeted patrol position in 2025 Purchase of additional vehicle for early hire Added a Sergeant position Added an Administrative Assistant position New and increased technologies; •Intersection cameras •Report writing software •Body cameras •Digital forensic software 5 Funded by property tax banked capacity taken in 2024 Public Safety Investment Cont’d TOTAL COST: $4,914,000 Continuation of Transportation Benefit District Fund (transportation sales tax) •Neighborhood traffic calming •Pavement preservation •Safety projects as identified in transportation improvement plans •74th trail pavement •Burn Rd rehab •211th Place rehab •180th/188th and Smokey Pt Blvd Roundabouts 6 Projects funded by transportation sales tax. Voters passed ballot measure in 2023 extending the tax another 10 years. Expected WSDOT grant for Broadway/Division rehab Fiscal Sustainability TOTAL COST: $585,000 Update 10 year financial plan Update financial policies Succession planning for finance & CED •Includes overlap for retiring positions •Includes 3 new FTE 7 Funded by sales tax, utility taxes and permit revenue Economic Development – CED TOTAL COST: $220,000 Complete comprehensive plan Island Crossing sub-area plan 8 Funded by program development reserve Economic Development – Water TOTAL COST: $22,000,000 Annual water main replacements Water well system construction (Haller N/S) Water treatment plant expansion Island Crossing water main 211th Place improvements 180th and 188th roundabouts 9 Funded by $14.6 million in grants (applying for), $1 million PWTF loan, water connection fees and accumulated reserves Economic Development – Sewer TOTAL COST: $6,600,000 Annual sewer main replacements Lift station upgrades LS-11 and LS-14 211th place improvements 180th and 188th roundabouts 10 Funded by $6.3 million in grants (applying for), $600,000 PWTF loan, sewer connection fees and accumulated reserves Economic Development – Storm TOTAL COST: $720,000 Storm system repair maintenance Prairie Creek Culvert 11 Applied for a federal grant for the Prairie Creek Project, other projects are funded by accumulated reserves Economic Development – Airport TOTAL COST: $8,700,000 Taxiway Alpha overlay Taxiway C extension Runway 11-29 solar lighting 12 Funded by FAA and WSDOT grants (expected $4.7 million) and accumulated reserves Economic Development – Transportation TOTAL COST: $16,000,000 Island Crossing Roundabout 169th Street Segment 180th /Smokey Point Blvd Roundabout 188th /Smokey Point Blvd Roundabout SR531 Trail 13 Funded by grants (applying for), traffic mitigation, REET funds and accumulated reserves 169th Street Connector Project 14 180th and Smokey Pt. Blvd Roundabout 15 188th and Smokey Pt. Blvd Roundabout 16 Other Capital Projects TOTAL COST: $3,900,000 Dog Park Bike Pump Track Design Commercial Kitchen Police Impound Facility Upgrades to Maintenance & Operations Facility City hall roof and window replacements Continuation of fiber program 17 Funded by program development reserves, grants, remaining bond proceeds, construction sales tax Financial Assumptions 18 General Fund Revenue 19 TAXES 76% LICENSES & PERMITS 2% INTERGOVERNMENTAL 5% 8% FINES & FORFEITS 0% 2%TRANSFERS 7% General Fund Expenses 20 Legislative Administration 8% Finance Dept 7% Legal Services 1% Personnel 1% Operating Transfers 12% Information Technology 4% Police 46% Misc/Non-Expenses 4% Comm & Econ Develop. 11% Debt 5% General Fund Revenue Assumptions •Property taxes – 1% plus new construction each year. •Sales tax – 4.5% increase from 2023 actuals, excluding construction revenue from Amazon. •Other tax revenues increased/decreased based on trends and/or anticipating increase in commercial and residential populations. •State shared revenues – used revenue estimates provided by MRSC. •NCRFA - Payments will be $277,985 per year until 2039 for debt on fire station 48, also added about $24,000 for reimbursement for insurance premiums on stations 46 and 48. 21 General Fund Expense Assumptions •Police: added positions – 2025: Sergeant, Administrative Assistant. 2026: Patrol Officer. Subject to outcome of APOA negotiations. •APOA contract through 2024, negotiations nearly complete •Police: expected cost increases to; prosecution, public defense, domestic violence coordinator contract, dispatch assessment and jail costs. Increased contribution to equipment replacement to accommodate take home care program (take home car program increased vehicle fleet). •IT contributions for all departments/funds increased substantially due to new software (Smartsheet, eskills, Laserfische...etc), keeping up with security and network functionality and general cost increases. •Legal services – increased because of expected retirement and replacement of current attorney. •2014 bond refinance will result in interest savings, not yet reflected in the budget •Adding one maintenance position in 2026 •Non-rep compensation approved through the budget process, aligns with compensation survey and staying current with CPI •AFSCME contract through 2025, negotiations begin in 2026 22 General Fund Reserves •General fund 2 month reserve just shy of full amount in 2026. •Full compliance with Mandatory Reserve. 23 Other Budget Assumptions •Opioid fund balance close to $400,000, no planned spending. •Increased funding for sidewalk program, paid for by REET. •Reduction of contribution to public art fund (paid for by construction sales tax). •Reduction of contribution to capital facility fund this biennium. Fund balance sufficient to covered obligated projects. Will resume contribution to full levels once construction sales tax revenue picks back up. •Lodging tax grant program $175,000 for 2025 (grants already awarded), $185,000 for 2026. 24 Fund Closures Fund 007 – ARPA fund Fund 004 – Program Development Fund 306 – Bond Proceeds Fund 25 Next Steps Council Workshop •Re-cap of 2025/2026 preliminary budget •Review proposed 2025 general property tax October 28 Council Meeting •Public hearing on proposed 2025 general property tax levy •Public hearing on proposed 2025/2026 budget (Could adopt levy resolution and budget ordinance this date) November 4 Council Meeting •Adopt resolutions setting the 2025 regular property tax levy •Adopt 2025/2026 Budget Ordinance November 18 Council Workshop •Review 2024 budget amendments December 9 Council Meeting •Public hearing on proposed budget amendments •Adopt Ordinance for 2024 budget amendments December 16 26 Questions 27 QUALITY OF LIFE 1City Council Retreat October 8, 2024 Arlington Police Department Improves Community’s Quality of Life APD’s Mission StatementPreserve life, Preserve peace, Preserve property Philosophy •Understanding the purpose behind our work is crucial. •Policing is more than just law enforcement; it’s about protecting the vulnerable from harm. Quality of Life Police Department 2 How We Preserve LifeHighest Standards of Professionalism: •State accreditation for maintaining high professional standards.Co-Response Model: •Outreach Officer paired with Social Worker to support individuals needs directly in the field. Quality of Life Police Department 3 How We Preserve Peace and Property Preserving Peace: •Visible community presence through programs like APD’s National Night Out Against Crime, Citizens Academy and School Resource Officer Program. Preserving Property: •Collaborating with citizens and businesses to tackle issues like trespassing, illegal camping, shoplifting, and community cleanup projects. Quality of Life Police Department 4 CED strives to provide deliberate, efficient and responsible long-range planning for the growth and livability of its citizenry. Quality of Life Community & Economic Development Community Planning 5 CED prides itself for requiring development to build safe, efficient, and aesthetically pleasing quality buildings and functional infrastructure. 6 CED’s strategy to create subareas throughout the city identifies quality of life elements. Elements within a subarea are either required or desired.A plan is developed to fund such elements, providing predictability for Arlington residents and businesses. 7 •Provide clean, great tasting drinking water •Water Treatment Plant operates 365 days a year •Staff available for emergencies 24 hours a day •Provide fire protection throughout the community •Staff works hard to maintain an affordable water rate structure. •Staff works to secure long term water rights for the community. •Staff continually upgrades infrastructure with highest quality parts and materials to assure safe drinking water is delivered to the community. Water Department Activities that Enhance Quality of Life Quality of Life 8 Sewer Department Activities that Enhance Quality of Life •Operate a comprehensive sewer collection system to assure wastewater does not threaten the community with unsanitary conditions •Operate an advanced wastewater treatment plant to only discharge effluent of “Reclaimed Water” quality •Collect and analyze 20,000 samples a year to ensure we maintain a high-quality process at the treatment plant •Wastewater Treatment Plant operates 365 days a year •Staff available for emergencies 24 hr a day Quality of Life Public Works 9 Stormwater Department Activities that Enhance Quality of Life •Provide drainage for city streets, sidewalks, parks, and trails •Ensure the stormwater runoff from Arlington is clean before it discharges into the Stillaguamish River •Provide maintenance to 3 stormwater wetlands, 63 outfalls, 4,650 inlets, and over 60 miles of storm sewers •Conduct regular sampling and testing of surface water at 12 locations •Replace undersized culverts with fish passable culverts •Provide restoration and enhancement to fish bearing streams and creeks Quality of Life Public Works 10 Transportation Activities that Enhance Quality of Life •Maintain a multimodal transportation system consisting of 172 miles of road, 87 miles of sidewalks, 21 miles of trails, 1,495 streetlights, 17 signalized intersections, and 2300 curb ramps. •Plan for road expansion projects for increased traffic and new growth. •Respond to the community’s questions and concerns about transportation, signage, or street lighting issues. •Provide an annual pavement preservation and road striping program to ensure the community roads are safe. •Obtain grants for transportation projects. Quality of Life Public Works 11 Cemetery Activities that Enhance Quality of Life •Provide for a final resting place for the community. •Maintain two cemeteries that are open to the public 365 days a year. The City’s original Pioneer Cemetery and the City’s 118-year-old Arlington Cemetery. •Provide opportunities for local groups to volunteer at the Arlington Cemetery. •Maintain low cemetery interment fees. •Provide a compassionate Cemetery Coordinator to help families through a very tough period. Quality of Life Public Works 12 Arlington Airport Vital Statistics •Home to over 450 aircraft •29 aerospace manufacturers are located on or around the airport •Arlington Airport manages over 200 ground and building leases •Revenue generated by airport leases: $4.3 million •An estimated 5,500 jobs in and around the airport •Over 500 aerospace manufacturing jobs •Total economic impact $500 million annually in business revenue (WSDOT 2020 study) Quality of Life Arlington Airport 13 Arlington Airport Community Events •Community Airport Day •Hometown Fly-In •Young Eagles •FOD Walk •Trunk-or-Treat •School Field Trips •Career Fair •SkyFest •3on3X Tournament •Arlington Flight Service Pancake Breakfast Quality of Life Arlington Airport 14 Not Just an Airport… •Ellie’s breakfast, lunch, dinner, and drinks •Walk, run, or bike on 6 miles of the trail while learning about the airport's history on signage Quality of Life Arlington Airport 15 Technology for Safety and Efficiency Sensors •Airfield conditions – alerting pilots of frost or icy conditions. •Smart garbage cans – alerting staff when cans are full. •Parking lot management – using cameras with AI to provide real-time parking space availability. •Smart lighting and infrastructure – energy efficient streetlights and intelligent infrastructure that responds to real time conditions. •Road surface cameras mounted to street sweeper to give real time road surface conditions. •Automatic, retractable bollards for main street intersections- for street closures Quality of Life Technology 16 Technology: Safety for Public Spaces •Cameras •Gives officers and staff real time access to situations. •Need to add to major intersections. •Environmental sensors •Informs police and maintenance staff of individuals in public restrooms after hours. •Alerts when toxic fumes (Fentanyl or other drugs) are present. •Access Control •Automation of securing restrooms; gives staff more time for other maintenance and saves money. Quality of Life Technology 17 Autonomous Mowing •Gas powered or battery powered robotic mowers •Frees up maintenance staff to focus on other areas of parks. •Uses GPS to map out areas to mow. Quality of Life Technology 18 Access to Information: •Ensures community is well informed about resources, services and opportunities available to them •Helps individuals feel connected and supported •Facilitates collaboration and problem solving within a community •Active communication channels encourage residents to engage and participate •Crisis support - clear and timely communication is vital to mitigate impact on residents’ lives •Cultural and social enrichment- helps share cultural values and traditions within a community, supports diversity for a vibrant quality of life Quality of Life Community Engagement Communications 19 Community Revitalization Programs •Meet Me in Arlington Program •Pop Up Shop •Business Learning Series and Business Outreach Programs offered by cities help create a robust economic environment, which in turn supports job creation, community development, and enhanced quality of life. They provide the tools and resources needed for businesses to succeed, which benefits both the local economy and its residents. •Volunteer Program Volunteers support essential services, creating a more vibrant supportive community. •Youth Council Empowers young people, promotes civic engagement, develops future leaders. Quality of Life Community Engagement 20 Public Art •Aesthetic Value: Beautifies urban spaces, contributes to sense of pride •Cultural Enrichment: Celebrates cultural heritage and diversity of community •Community Identity: Creates unique sense of identity for community (landmarks) •Social Interaction: Projects encourage people to come together for collaboration and social interactions •Metal well-being: Provides inspiration and joy •Education: Sparks discussion and involvement with youth and adults •Economic Impact: Attracts tourism, leading to increased business •Revitalization: Plays a role in revitalizing neighborhoods or neglected spaces •Encourages Creativity: Inspires creativity & innovation in a community Quality of Life Community Engagement Benefits 21 Parks, Recreation and Tourism Programs •PARC Commission/ Tree Board •New Facilities /Amenities in Parks •Community Events •Recreation ProgramsBenefits: •Physical Health: Parks and Rec improve overall fitness and promote mental well-being •Social Interaction: Fosters social connectivity through events and activities •Family Bonding: Parks, picnic shelters, playgrounds and events strengthen relationships •Education: Recreation programs and environmental education •Cultural Enrichment: Cultural events, historical education •Economic Benefits: Parks and recreation programs and trees can increase property values, attract tourism, and stimulate local business Quality of Life Community Engagement 22 Maintenance of Public Spaces for the Community •Ensuring safety of roads and sidewalks for motorists, pedestrians, and cyclists •Proper disposal of garbage and litter maintains a healthy environment •Aesthetics- well kept parks, buildings, and public spaces fosters community pride and sense of belonging •A well-maintained city attracts businesses, tourists and residents •Maintenance of amenities like playgrounds and sports fields support recreational activities and social interactions •Staff support for community events Quality of Life Maintenance and Operations 23 Employee Quality of Life Work/Life Balance Work with Management/Unions to offer: •Alternative work schedules •Telework options •Vacation schedules to allow time away •Navigate medical leave to care for employees and their families •Consider part time, on-call and temporary workers to staff specific projects or needs Quality of Life Human Resources 24 Enhance and Educate on Employee Benefits •Medical, dental and vision benefits •Employee assistance program •Mental health programs •Parenting programs •Retirement programs •Employee wellness and safety •Resources •Health care providers •Community programs •State programs Quality of Life Human Resources 25 Financial Programs for Community •Discounted Utility Fees for Low Income & Disabled •Reduces base utility rate by 40% •Flex Fund provides money for APD to assist homeless •Funding for Senior Center •Funding for Community Resource Center •LTAC Grant distribution to Community for Events and Tourism Programs Quality of Life Finance Department 26 Financial Dashboards Quality of Life Finance Department Financial dashboards for departments and eventually public facing on the City’s website. 27 City Council’s Quality of Life Responses •Equity in housing for all income levels •Less apartments •Provide shopping options (food, clothing, household, banking, medical, etc.) •Provide things for families, destination spots, businesses we need •Parks and open spaces (including dog parks) •Improve Country Charm Park for activities and events •Improve parks ADA accessibility •Community events •Recreation – bring back adult sports leagues •Community center •Invest in public art •Embrace farm history, support farming •SR 531 •Island Crossing traffic congestion relief •Increase safe, multi-modal transportation, for all ages/abilities •Sidewalks in all neighborhoods, more sidewalks •Improve West Avenue •More colored crosswalks •Fix Smokey Point potholes •Improve Cemetery Road •Neighborhoods sense of place- clean, safe, attractive •Code enforcement (junk cars, trash, sidewalk maintenance) Transportation Parks, arts, recreation and culture Development Neighborhoods •Mental health/homelessness Social issues 28 (Duck Dash by Jack Gunter at Haller Park 2018) CITY OF ARLINGTON Don Vanney Mayor City Council Heather Logan Leisha Nobach Debora Nelson Michele Blythe Position 1 Position 2 Position 3 Mayor Pro Tem Position 4 Rob Toyer Yvonne Gallardo Jan Schuette Position 5 Position 6 Position 7 TABLE OF CONTENTS Proﬁle – City of Arlington........................................…………………………………………………………………….1 Mayor’s Message...…........……………............……....…............…………………………………………….......2 Strategic Priorities and Objectives. ...................................................................................4 City Departmental Chart .................................................................................................. 6 City Staﬀ and Boards, Committees and Commissions.......................................................7 About the Budget and the Budget Process.................................................................................12 2025 – 2026 Budget Process...................................................................................................13 Selected Budget Policies...................................................................................................14 Basis of Accounting and Budgeting...................................................................................15 Explanation of Revenue Sources ......................................................................................20 Major Revenue Assumptions............................................................................................24 Major Expenditure Assumptions ......................................................................................26 Budget Summary - All Funds.......................................................................................................28 General Fund 001....................................................................................................................29 a)Legislative ............................................................................................................31 b)Executive..............................................................................................................31 c)Personnel Services...............................................................................................33 d)Finance.................................................................................................................33 e)Information Technology........................................................................................35 f)Other Government Services.................................................................................36 g)Police Department...............................................................................................36 h)Community Development....................................................................................38 i)Recreation, Non-Expenses, Legal Services...........................................................40 j)Interfund Transfers, Other Expenses .................................................................41 k)Debt Service, Capital Outlay.................................................................................42 Mandatory Reserve 004..........................................................................................................43 Program Development 005.....................................................................................................44 CED Permitting 006.................................................................................................................45 Street Department 101...........................................................................................................46 Growth Fund 107....................................................................................................................48 Public Art Fund 111................................................................................................................49 Lodging Tax 114......................................................................................................................50 Cemetery 116.........................................................................................................................51 Transportation Sales Tax Fund 180.........................................................................................53 REET I 303...............................................................................................................................54 REET II 304..............................................................................................................................55 Capital Facilities 305...............................................................................................................56 Bond Construction Fund 306..................................................................................................57 Transportation Improvement Fund 310 .................................................................................58 Park Improvement Fund 311..................................................................................................61 TABLE OF CONTENTS Cemetery Capital Fund 316.....................................................................................................62 Equipment Replacement Fund 320.........................................................................................63 Airport Operating Fund 402....................................................................................................66 Airport Reserve Fund 410.......................................................................................................69 Airport CIP (FAA) Fund 413.....................................................................................................70 Water Operating Fund 403......................................................................................................72 Water Improvement Fund 405 ...............................................................................................75 Sewer Operating Fund 404......................................................................................................77 Sewer Improvement Fund 406................................................................................................80 W/S Bond Reserve Fund 411....................................................................................................82 Stormwater Operating Fund 412.............................................................................................83 Stormwater Improvement Fund 409.......................................................................................85 PW Facilities and M&O Fund 504............................................................................................86 Cemetery Preneed Fund 622...................................................................................................88 City Fiduciary Fund 633............................................................................................................89 Cemetery Endowment Fund 702.............................................................................................91 PROFILE City of Arlington Arlington, Washington, incorporated in 1903, is a city with a rich farming and timber history in the Stillaguamish River Valley. Nestled in the foothills of the Cascade Mountains near the Salish Sea, Arlington combines the best of northwest living with easy access to urban centers and outdoor activities. Arlington strives to be a live-work community with employment opportunities for residents. With industrial, commercial, and retail areas, as well as a variety of housing and residential options. The city boasts a high jobs-to-population ratio (2.2 jobs per residence), and is home to a wide variety of aerospace, high tech manufacturing, construction, and green technology enterprises. The Arlington- Marysville Cascade Industrial Center is the second largest concentration of manufacturing businesses in Snohomish County. With an estimated population of 22,980, in 2024, Arlington has experienced continued growth over the years, increasing population by approximately 3,500 residents over the last 10 years. In April 2024 Arlington was 8th out of the top 10 cities and towns with an increase of 1.3% from the previous year. People and businesses are drawn to the area by the availability of suitable property, access to employment and exceptional public schools, and proximately to rural areas. With the City's location near Interstate 5 and north of the urban centers of Everett and Seattle, continued growth of this area is expected. Arlington is a full-service city providing services that our citizens need to maintain a great quality of life. The Arlington Police Department is a State Accredited agency that is committed to providing excellent service. Arlington has received the State’s Water Quality award for over 20 years for exceptional drinking water. The City’s park system provides over 15 parks and trails. The Arlington Municipal Airport is one of the state’s premier general aviation airports and is the site of the annual Arlington Fly-In, attracting over 50,000 visitors. Downtown Arlington hosts many events and parades that the community enjoys. We are noted for our small-town charm and the abundance of activities are part of Arlington’s culture. We have a volunteer orientated community that serve on the City’s boards and commissions, as well as many non-profit organizations that contribute to Arlington’s quality of life. The City of Arlington is committed to exceptional customer service. Whether you are a resident, visitor or business owner, the city pledges to provide prompt, courteous, accurate, and complete assistance. With its exceptional amenities and welcoming community, Arlington is truly a city that has it all. 1 November 4, 2024 Honorable City Council and Members of our Community: I am pleased to present the 2025/2026 biennial budget, the first biennial budget during my tenure as Mayor. I want to thank City Council, commission members, City staff and the community for helping shape the City’s vision and making Arlington a great place to work and live. The City’s budget was developed based on Council’s strategic priorities, along with feedback I’ve received from the community. The strategic priorities are based on three focus areas: public safety, fiscal sustainability and economic development. The strategic objectives and action steps are included in the pages following this message. GENERAL OUTLOOK The last couple of budgets have been through a period of significant growth with increasing revenues. We’ve also been through a pandemic which created disruption, economic challenges and an opportunity for innovation and efficiency. We’re now facing a period of continued inflation, higher interest rates and a slowdown in the local economy. The 2025/2026 budget wasn’t built without challenges, we’re seeing a slowdown in sales tax revenue which represents about 34% of general fund revenue and supports most of the City’s general government services. Even with those challenges, no cuts were necessary to balance the 2025/2026 budget. In fact, the City plans to make increases in public safety and maintenance and operations, with the expectation that the slowdown is temporary, and we’ll see an uptick in revenue early 2025. Although we are facing an economic slowdown, the overall outlook is positive. Over the past few years, the City has been a good steward of taxpayer dollars by building and maintaining strong reserves, managing budgets, and not using one time revenue to support long term costs, all of which has put us in a position to maintain and enhance service levels and deliver excellent service to the community. BUDGET OVERVIEW The biennial budget includes total City revenues of $83 million in 2025 and $80 million in 2026. The difference in revenue between 2025 and 2026 is because of expected grant revenue for transportation and airport projects. Total City expenditures in 2025 are $94 million and $82 million in 2026. The City is planning significant investment in infrastructure with the help from grant revenue and accumulated reserves. About $21 million is planned for transportation projects, $3 million in facility improvements, $1.2 million in park projects, $3.2 million to maintain equipment, stay current with technology and protect against cyber threats. The budget also includes $8.7 million in airport projects and an investment of $29 million in utility projects to maintain and update current infrastructure and to plan for future capacity and development. General fund revenues are projected at about $24 million for both years in the biennium with little revenue growth expected. General fund expenses are projected at $24 million in 2025 and $26 million in 2026. Although expenses exceed revenue in 2026, the City’s ending fund balance will maintain its 2-month operating reserve. The expense increase in 2026 is an investment in public safety and maintenance and operations. About 76% of the general fund MAYOR'S 2025-2026 BUDGET MESSAGE 2 budget is from tax revenue, the majority of which comes from property taxes, retail sales taxes and utility taxes. 46% of the general fund budget is spent on public safety. PUBLIC SAFETY Public safety is a critical service provided by the City and remains a high priority. This budget includes hiring additional staff at the police department and investing in advanced technologies to improve efficiencies and enhance the daily work of our police officers. The City also plans to invest in neighborhood traffic calming programs and other transportation projects to improve the safety of our streets and pedestrian walkways. FISCAL SUSTAINABILITY The key to fiscal health is balancing immediate needs with long term sustainability. The 2025/2026 budget reflects the City’s commitment to being good stewards of taxpayer dollars by careful planning to make sure we live within our means and making strategic investments to keep the City moving forward. A part of our work to ensure the long-term success of the City is to update the City’s 10-year financial forecast, stay current with financial policies and maintain required reserves. ECONOMIC DEVELOPMENT A thriving economy and recreational space are the foundation of a strong community. The budget includes investments that will foster job growth by creating the necessary infrastructure for development and provide funding for additional outdoor recreational space. To promote and manage economic development within Arlington, the City will complete its update to the Comprehensive Plan and Airport Master Plan which outlines the City’s implementation strategies that guide future development over a long-term horizon. The City also plans to enhance its outdoor space by creating a dog park and a bike pump track by leveraging local dollars with grant funds. Significant investments will also be made in transportation, utilities, and a continuation of our fiber program. This will allow businesses and residents to have access to safe roads, clean drinking water and technology. CONCLUSION I want to express my gratitude to all those who participated in the budget process. The budget creates the framework of how we invest in the community to build a safe and vibrant place to live, work and play. I thank the citizens for trusting me to move the City forward and be part of a community that we can all be proud of! Sincerely, Mayor Don Vanney 3 Public Safety Action Items Public Safety • • • • Implement Transportation Capital Plan • • •improvement plans Fiscal Sustainability Action Items Financial Parks Facility Maintenance and Improvements Community & Economic Development 4 Economic Development Action Items Implement Water Capital Improvement Plan Implement Sewer Capital Improvement Plan Implement Storm Capital Improvement Plan Airport Transportation Improvements SR531 Trail 5 City Departmental Chart Public Works Water Wastewater Stormwater Transportation Airport Cemetery Street Dept M&O Parks Facilities Airport Maintenance General Fund Administration HR Finance IT Police CED Mayor’s Office City Council 6 Arlington City Management Staff Paul Ellis - City Administrator Steve Peiffle - City Attorney Kristin Garcia - Finance Director Jonathan Ventura - Police Chief James Kelly - Public Works Director Marc Hayes - Community & Economic Development Director Shawn Friang - Human Resources Director Marty Wray - Airport Director Bryan Terry - IT Director Sarah Lopez - Community Engagement Director Boards, Committees and Commissions Arlington Airport Commission The Commission consists of seven members appointed by the City Council. Terms are three years. Duties: to operate and regulate the Airport, subject to City Council approval. Meetings are the 2nd Tuesday of each month at 6:00 pm at the Arlington Municipal Airport Office. Ruth Gonzales John Branthoover Eric Hansen Scott Tomkins Robert Anderson Dary Finck Kirk LeDoux 7 Arlington Cemetery Advisory Board The Board consists of five members, appointed by the Mayor and subject to approval of the City Council. Terms are 4 years. Meets quarterly as scheduled. Duties are to advise the Mayor and City Council in all matters relating to long range planning of the Cemetery. DeAnn Bennett Maxine Jenft, Vice Chair Allen Ice Annette Patterson Jordan Mohrenne Arlington Civil Service Commission The Commission consists of three members appointed by the Mayor. Terms are 6 years. Duties are selection, appointment, and employment of police officers. They meet on the first Wednesday of the month at 9:00 am at the Police Station, Council Conference Room. There is currently one vacancy on the commission. Kay Duskin - Commission Chair Holly Sloan-Buchanan – Commission Vice Chair Jonathan Reichert 8 Arlington Lodging (Hotel-Motel) Tax Advisory Committee The Committee consists of five members. One member of the Committee shall be from the City Council. Two are to be representatives of businesses required to collect the tax. The other two are persons involved in activities authorized to be funded from the tax. Terms are for 2 years. The committee meets as needed to provide a recommendation to the full City Council for allocation of the funds collected.  Debora Nelson – Council Representative  Rachel Ralson  Michele Heiderer  Jeri Rugtvedt Arlington Parks, Arts & Recreation Commission (PARC) The Commission serves as an advisory commission to the Mayor and City Council with respect to Parks, Arts and Recreation facilities and programs within the city, as well as changes, expansion or new acquisition of both facilities and programs. Terms are 4 years. Meets on the 4th Tuesday of each month at 6:00 pm in the Arlington City Council Chambers.  Steve Maisch  Jennifer Harrington  Rick Sloan  Christa Dietz  Heather Watland  Randy Nobach  Jan Bauer (Island Crossing Entryway Sign, Fish by Marguerite Goff, lettering by Lance Carleton, 2010) 9 Citizen Salary Commission The Commission consists of five members appointed by the Mayor and subject to approval of the City Council. Terms are 3 years. The commission meets to review, evaluate and recommend salaries and per diem reimbursement for elected officials. The commission holds at least one public hearing within two months of filing its recommendation with the city clerk.  Carla Gastineau  Holly Sloan-Buchanan  Nancy Knutson  Stephanie Abrahamson  Vacancy Arlington Planning Commission The Commission consists of five members appointed by the mayor and subject to approval of the City Council. Terms are 6 years. Commission meets 1st and 3rd Tuesdays at 6:30pm in the Arlington City Council Chambers. The City Council may refer to the Commission, for its recommendation and report, any ordinance, resolution, or other proposal relating to amendments to the City’s comprehensive plan, amendments to the City’s land use code, or any of the matters and subjects referred to in the Revised Code of Washington (RCW) Chapter 35A.63.  Melissa Johnson, Chair  Gayle Roeber, Vice Chair  Tim Abrahamson  Nathan Senff  Jennifer Benton 10 Arlington Youth Council The Arlington Youth Council is to advise the mayor and city council on matters relating to and affecting the youth in our community and provide youth perspectives on a range of community issues and projects. The youth council is structured to create an essential link among the city’s teens, the community and city government. Meetings are the 2nd Thursday of the month at 5:30 pm, (sometimes the 4th Thursday of the month).  Grace Saenz  Laura Meno  Jenna Estep  Kimberly Leach  Sera Sabol  Mariska Lebahn The Boys & Girls Club Kindness Mural by Brady Black 11 About the Budget and the Budget Process The budget includes the financial planning and legal authority to obligate public funds. Additionally, the budget provides significant policy direction by the City Council and Mayor to the staff and community. As a result, the Mayor, the City Council, staff and public are involved in establishing the budget for the City of Arlington. The budget provides four functions: 1. A Policy Document The budget functions as a policy document in that the decisions made within the budget will reflect the general principles or plans that guide the actions taken for the future. As a policy document, the budget makes specific attempts to link desired goals and policy direction to the actual day-to-day activities of the City staff. 2. An Operational Guide The budget of the city reflects its operations. Activities of each City function and organization have been planned, debated, formalized, and described in the following sections. This process will help to maintain an understanding of the various operations of the City and how they relate to each other and to the attainment of the policy issues and goals of the City Council. 3. A Link with the General Public The budget provides a unique opportunity to allow and encourage public review of City operations. The budget describes the activities of the city, the reason or cause for those activities, future implications, and the direct relationship to the citizenry. 4. A Legally Required Financial Planning Tool The budget is a financial planning tool, which has been its most traditional use. In this light, preparing and adopting a budget is a state law requirement of all cities as stated in Title 35A of the Revised Code of Washington (RCW). The budget must be adopted as a balanced budget and must be in place prior to the expenditure of any City funds. The budget is the legal authority to expend public moneys and controls those expenditures by limiting the amount of the appropriation at the fund level. The revenues of the City are estimated, along with available cash carry-forward, to indicate funds available. The budget considers unforeseen contingencies and provides for the need for periodic adjustments. 12 2025 – 2026 Budget Process The budget process for the City of Arlington is, in some respects, an ongoing, year-round activity. The formal budget planning began in January with discussions between the Mayor, City Administrator and City Council during the City Council’s annual retreat. The City Administrator and the Department Directors prepare the preliminary budget based upon the priorities set by the Mayor and City Council. The City Council reviews the preliminary budget between October and December. The City of Arlington budget procedures are mandated by RCW 35A.34. There are several steps in the budget process. The first requirement is that the city shall submit a proposed preliminary budget to the chief administrative officer on or before the first business day in October. The preliminary budget is first presented to City Council on the first Saturday in October and again presented to the City Council in November. Public hearings are held to obtain taxpayers' comments, and revisions, as applicable, are made. The Council makes its adjustments to the preliminary budget and adopts by ordinance a final balanced budget not later than December 31. The final operating budget as adopted is published, distributed, and made available on the City’s website or to the public when requested. The Finance Director is authorized to transfer budgeted amounts within an fund; however, any revisions that alter the total expenditures of a fund, or that affect the number of authorized employee positions, salary ranges or other conditions of employment must be approved by the City Council. When the City Council determines that it is in the best interest of the City to increase or decrease the appropriation for a particular fund, it may do so by ordinance approved by one more than the majority. This is usually performed once a year in December. BUDGET PROCESS JUL AUG SEPT OCT NOV DEC Departments prepare initial revenue and expense estimates estimates to Finance City Clerk, City Council and made available to the public Council meetings December 31 13 Selected Budget Policies Department directors have primary responsibility for formulating budget proposals in line with City Council and Mayoral priority direction, and for implementing them once they are approved. The Finance Department is responsible for coordinating the overall preparation and administration of the City's operating budget and capital improvements. This function is fulfilled in compliance with applicable State of Washington statutes governing local government budgeting practices. The Finance Department assists department staff in identifying budget issues, formulating solutions and alternatives, and implementing any necessary corrective actions. Interfund charges will be based on recovery of the direct costs associated with providing those services. Regular employee positions will normally be budgeted only in the City's operating funds and will be retained in accordance with rules established by the Finance Department. Budget adjustments requiring City Council approval occur through the ordinance process at the fund level coordinated by the Finance Department and any adjustments to the current year budget are required to occur prior to the end of the current year. The City's budget presentation will be directed at displaying the City's services plan in a Council/constituent-friendly format. The City will maintain equipment replacement funds that will receive annually budgeted contributions from the operating expenses of departments owning the capital equipment in an amount necessary to replace the equipment at the end of its useful life. Life cycle assumptions and required contributions are reviewed annually as part of the budget process. 14 Basis of Accounting and Budgeting Accounting Accounting records for the City are maintained, and financial statements are prepared on the basis of accounting that demonstrates compliance with Washington State statutes and the Budgeting, Accounting and Reporting System (BARS) manual in accordance with methods prescribed by the State Auditor, which is a comprehensive basis of accounting (cash basis) other than generally accepted accounting principles. The City accounts for and organizes its operations on a fund basis. A fund is defined as a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related expenses, liability and residual balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. For the 2025/2026 Biennial budget, the City of Arlington accounts for its operations in 33 separate funds. Basis of Presentation - Fund Accounting The accounts of the City of Arlington are organized based on funds and account groups, each of which is considered a separate accounting entity and accounted for with a separate set of single-entry accounts. Reported are beginning and ending cash and investment balances, cash receipts, and disbursements. Below are the funds the city budgets by fund type. 15 Basis of Accounting Basis of accounting refers to when revenues and expenditures are recognized in the accounts and reported in the financial statements. Revenues are recognized only when cash is received and expenditures are recognized when paid, including those properly chargeable against the report year(s) budget appropriations as required by state law. Fixed Assets Major expenses for fixed assets, including major repairs that increase useful lives, are expensed when incurred. Assets like buildings, vehicle and equipment are recorded in the City’s fixed asset system at purchase price for purchases $7,500 or more. Maintenance, repairs and minor renewals are accounted for as expenses when incurred. The City operates on a cash basis system and does not record depreciation for assets. Utility plant in service and other fixed assets are stated at cost where the historical cost is known. Where historical cost is not known, assets are recorded at the City’s engineers estimated cost. Donations by developers and customers are recorded at the contract price or donor cost. Budgets and Budgetary Accounting Annual appropriated budgets are adopted for all funds. These funds are budgeted on the modified cash basis of accounting. The financial statements include budgetary comparisons for those funds. Budgets are adopted at the fund level that constitutes the legal authority for expenditures. Annual appropriations for all funds lapse at the fiscal period end. 2025 Expense Budget 2026 Expense Budget by Fund by Fund $94,556,667 $82,075,736 16 Governmental Fund Types Governmental fund operating statements focus on measuring changes in cash and investment balances rather than net income; they present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in cash. This fund is the general operating fund of the city. It accounts for all financial resources and transactions except those required to be accounted for in another fund. The general fund is primarily funded by both retail sales and property taxes. The general fund also provides the administrative support for all city governmental functions.  General Fund (Five Funds) 001-General Fund. The City will also maintain in its general fund, an ending fund balance in an amount equal to two-month operating cash. The 2025-2026 budget predicts ending fund balance will be $5,615,717 in 2025, representing more than 2 months in reserve and $3,861,642 in 2026 representing slightly less than 2 months in reserve. 004-Mandatory Reserve Fund – Policy. Reserve Policy: The City will strive to maintain a Mandatory Reserve Fund with a target balance between ten and sixteen percent (10% - 16%) of the total expected revenue for taxes and licenses & permits in the general fund. Based on the 2025-2026 budget, the mandatory reserve balances for 2025 and 2026 will be $2,969,517 and $3,249,517. These balances represent a target of 16% in 2026. 005-Program Development Fund. This fund is used to budget special projects, each department is required to fill out a program request and is approved accordingly. 006-CED Permitting Fund. This fund per RCW 82.02.020, is used for all building/planning department revenue. This fund transfers money to the general fund for Community Development expenses. 008-Opioid Settlement Fund. Opioid Settlement money received but no expenses have been budgeted this biennium.  Special Revenue Funds (Six Funds) The City of Arlington budgets six special revenue funds. Special revenue funds are used to account for and record the proceeds of specific revenue sources that are restricted or committed to expenditures for specific purposes other than debt service or capital projects. 101-Street Department Fund. This fund is revenue received from the state shared gas taxes and is restricted to street maintenance and operations. The city also receives money from Snohomish County for the Transfer Station Road Operations. 107-Growth Fund. Mitigation revenue received and used for capital road and park projects. 111-Public Art Fund. Revenue received from the general fund only to be used for art projects. 114-Lodging Tax Fund. Sales tax collected from local hotel/motel revenue and is restricted for tourism related expenditure grants. 116-Cemetery Fund. Revenue and expenses only related to the operation of the cemetery. 180-Transportation Sales Tax Fund. Voter approved sales tax can only be used for road projects. 17  Capital Project Funds (Eight Funds) The city budgets eight general capital funds. These funds account for financial resources, which are designated for the acquisition or construction of general government capital projects. 303-REET I Fund. RCW 82.46.010 one-fourth percent real estate excise tax, these funds are restricted for capital projects. 304-REET II Fund. RCW 82.46.010 and allows a second one-fourth percent real estate excise tax and restricted to financing capital projects. 305-Capital Facilities Building Fund. Funded by construction sales tax transferred from the general fund for building maintenance or repairs. 306-Bond Construction Fund. Bond proceeds for general government facilities. 310-Transportation Improvement fund. This fund receives federal and state grant revenue along with trip mitigation revenue collected in the permit process and can only be used for transportation road projects. 311-Park Improvement Fund. This fund budget for park projects paid for by federal, state, and local grants. Other revenue comes from park mitigation revenue collected during the permit process and used for city park facilities. 316-Cemetery Capital Improvement Funds. Cemetery revenue to be used for future cemetery development. 320-Equipment Replacement Fund – Money is contributed from each department for their future equipment purchases and IT replacement schedules. The city receives ballfield revenue for future repairs or upgrades to city fields.  Enterprise Funds (Ten Funds) These funds account for operations that provide goods or services to the general public and are supported by fees charged to external users. Debt and capital projects paid by rate proceeds to external users are also accounted for using utility funds. While not required to have separate capital funds, it is the city’s desire to make these as transparent as possible by using them in separate funds. 402-Airport Operating Fund. The Airport fund accounts for airport’s operation, management, and capital expenditures. Revenues come from building and land leases. All revenues and expenditures are tracked in this fund. Ending fund balances are transferred to the reserve fund for future projects. 410-Airport Reserve Fund. Revenue received from the airport operating fund to be used for airport projects and city grant match as needed. 413-Airport CIP (FAA) Fund. Capital improvements for the airport are funded primarily by Federal Aviation Association (FAA) and some state grants. 403-Water Operating Fund. Revenue received from water utility user fees and used for all water operating expenses. Ending fund balances are transferred to water improvement for capital projects. 405-Water Improvement Fund. This fund accounts for all water capital projects. 404-Wastewater Utility Fund. Revenue received from wastewater user fees and used for all wastewater operating expenses. Ending fund balances are transferred to wastewater improvement fund for capital projects. 18 406-Wastewater Improvement Fund. This fund accounts for all wastewater capital projects. 411-Wastewater Bond Fund. Wastewater bond revenue, reserved requirements per bonding company, debt payments. 409-Stormwater CIP Fund. This fund is used for stormwater capital projects. 412-Stormwater Management Fund. Revenue received from stormwater utility user fees and used for all stormwater operating expenses. Ending fund balances are transferred to stormwater CIP fund for capital projects. Internal Service Funds (One Fund) The Maintenance and Operations Fund is an internal service fund. 504-PW Facilities PW M&O Fund. The M&O Internal Services fund is used to account for goods and services provided to other funds. De partments of the City pay for these services on a cost reimbursement basis. The general fund also transfers money into this fund to pay for other operating costs. Fiduciary Fund (One Fund) 622-Cemetery Preneed Fund. This is a Private-Purpose Trust fund, used to account for assets held by the city in a trustee capacity for all cemetery pre-need transactions purchased for later customer needs. 633-City Fiduciary Custodial Fund. This fund is used for all money collected on behalf of another government entity, all sales tax and court revenue collected, then it’s remitted back to the state. Permanent Funds (One) 702-Cemetery Endowment Fund. This is a permanent fund restricted on using any earnings except interest. 19 Explanation of Revenue Sources GENERAL FUND REVENUES: Property Tax Revenue Property taxes play an essential role in the finances of the municipal budget. Arlington is a part of the Sno-Isle Regional Library system and North County Regional Fire Authority. This reduces the City’s levy limit by $.50 per $1,000 and $1.50 per $1,000, respectively. The annual property tax levy amount must be established by ordinance by November 30th for the following levy year. Cities with a population of more than 10,000 are limited to annual increases by the lesser of 1% or the percentage increase in the implicit price deflator (a national inflation index). Local Retail Sales and Use Tax The local retail sales and use tax totals 9.3%. Arlington receives 1.05% (.85% regular sales tax and .2% for transportation), the State receives 6.5% and Snohomish County receives 1.75%* *Of the .1% that Snohomish County receives for criminal justice, the City collects about .84%, the County keeps about 15% and the rest goes to the State for administrative services. Local Criminal Justice Sales Tax Local Sales Tax for Criminal Justice funding is to be used solely for criminal justice purposes. This tax is authorized at 1/10 of 1% of retail sales transacted in the County. Of the total amount collected, the State distributes 10% to the County, with the remainder being distributed by population to cities. Utility Taxes The city receives utility taxes from local utilities as a form of a business license to operate the utility in the City. The rates are as follows: Water, Sewer, Stormwater – 5%, Telephone, Natural Gas, Electricity – 6%, Cable TV and Garbage – 8%. Gambling Tax Revenues Gambling tax revenues must be spent primarily on law enforcement purposes pertaining to gambling. Funds remaining after necessary expenditures for such enforcement purposes may be used for any general government purpose. Gambling taxes are paid monthly to the city. The city imposes a tax on the following forms of gambling at the following rates: Bingo (5% gross, less prizes); Raffles (5% gross, less prizes); Games (2% gross, less prizes); Punch Boards (5% gross, less prizes); Pull Tabs (5% gross, less prizes); Card games (12% gross in 2017). Leasehold Excise Tax Most leases of publicly owned real and personal property in the state are subject to a leasehold excise tax in lieu of a property tax. Rentals of city property, mostly at the municipal airport, fall into this category and the city collects this tax. The tax is paid to the State which then remits a portion back to the city. 20 Franchise Fees This is a fee levied on private utilities for the right to use city streets, alleys, and other public properties and right of ways. The city has two franchise agreements that are paying this 5% fee. State-Shared Revenues State-shared revenues are received for gasoline taxes, liquor receipts, marijuana excise tax and motor vehicle excise taxes including travel trailer and camper excise tax. These taxes are collected by the State of Washington and shared with local governments based on population. State-shared revenues are distributed on either a monthly or quarterly basis, although not all quarterly revenues are distributed in the same month of the quarter. Liquor Board Profits and Liquor Excise Tax Cities receive a share of both liquor board profits and liquor excise tax receipts. The profits are distributed on the last day of March, June, September, and December. The excise portion is distributed on the last day of January, April, July, and October. To be eligible to receive these revenues, a city must devote at least two percent of the distribution to support an approved alcoholism or drug addiction program. Marijuana Excise Tax HB 2136 amended the state’s marijuana regulatory and taxation system and provides for revenue sharing with cities and counties. 70% of revenues are distributed on a per capita basis. 30% of revenues (the “retail share”) will be distributed based upon the proportional share of revenues generated in the individual jurisdiction. Affordable Housing Tax SHB 1406 allows participating agencies to receive a sales tax credit against the 6.5% the State receives. This is not a new tax; the State is giving a portion of what they collect to participating agencies to be used for affordable housing. The city will receive .0073% of the taxable retail sales in our jurisdiction up to the annual maximum amount. Annual estimates are approximately $50,000. Opioid Settlement The Attorney General’s (AG) settlement with three opioid distributors was finalized and the city received its first distributions in August 2023 from the $215 million to eligible participating cities and counties. All 125 eligible cities over 10,000 population and counties signed on to the settlement by the September 2022 deadline. To date the city has received $380,030 and anticipates additional payments. The City has no planned expenditure for this biennium. Funds may be used for a variety of opioid use abatement purposes set out in the agreements and must be consistent with the state Opioid Response Plan:  Improving and expanding treatment for opioid use disorder.  Supporting individuals in treatment and recovery, including providing comprehensive wrap-around services to individuals with opioid use disorder, including housing, transportation, education, job placement, job training or childcare. 21  Addressing the needs of pregnant women and their families, including those with babies with neonatal disorder.  Preventing opioid misuse, overprescribing and overdoses through, among other strategies, school-based and youth-focused programs, public education campaigns, increased availability and distribution of naloxone and other drugs that treat overdoses, additional training, and enhancements to the prescription drug monitoring program; and  Supporting first responders. Service Revenues Fees are charged for services rendered by the City of Arlington. Most of the fees in the General Fund are protective inspections and permits related to services such as planning, zoning, building, and fire safety inspections. Fines and Forfeitures Fines and penalties are collected as a result of Municipal Court rulings and other miscellaneous rule infractions. All court fines and penalties are shared with the State, County, and the City, on average, keeps only 40% of the amount collected. Recreation Program Fees The Parks and Recreation Department charges fees for selected recreation programs. These fees offset some of the costs related to providing the program. Investment Interest The City invests idle cash holding and earns investment interest on those funds. OTHER FUND REVENUES STREET FUND Gas tax funds are to be used for maintenance and operations and/or capital expenditures related to street and bridge maintenance, construction or repair. The city deposits all gas tax revenue into the Street fund. The State distributes fuel tax to the City on a per capita basis. LODGING TAX FUND: This fund receives all revenue resulting from the Hotel/Motel Tax levied upon charges made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp and other transient accommodations in the City. The tax rate is 2 percent of the selling price or charge made for the lodging. It is collected and administered by the Washington State Department of Revenue. State law requires that these taxes be credited to a special fund with limitations on use, principally to support the promotion of tourism/convention activities and related facilities, as prescribed by RCW 67.28.310. 22 TRANSPORTATION SALES TAX FUND February 2023, City of Arlington residents passed a ballot measure to extend the transportation .2% sales tax for another ten years. This tax will be used for road preservation and repairs, traffic calming and safety projects. REAL ESTATE EXCISE TAX 1 FUND Under Washington State Law, RCW 82.46.010, the City is allowed to impose an excise tax on each sale of real property at the rate of one-quarter of one percent of the selling price. The revenue generated can be used for operations and maintenance and for financing capital projects as specified in the capital facilities plan under the Growth Management Act. REAL ESTATE EXCISE TAX 2 FUND Under Washington State Law, RCW 82.46.010, the City is allowed to impose an additional excise tax on each sale of real property at the rate of one-quarter of one percent of the selling price. The revenue generated can be used for operations and maintenance and for financing capital projects as specified in the capital facilities plan under the Growth Management Act. AIRPORT FUND The Airport operating fund receives revenue from aviation rental sites, industrial and commercial building leases, hangar rent and interfund rent from other departments. Every year building leases are increased by CPI. Land leases are based on a rate per square foot and are determined by a land appraisal conducted every 5 years. PUBLIC WORKS UTILITIES Public Works is broken down by three separate departments, funds: Water, Wastewater and Stormwater. Revenue is collected from external customer accounts and billed on water usage, wastewater, and stormwater. Usage fees are established by periodic rate studies and CPI. 23 Major Revenue Assumptions 1. Beginning 2021 through 2023, a large online retailer was building a facility in Arlington generating higher than usual construction related sales tax during that time period. The 2025/2026 budget reflects a 4.5% increase in sales tax based on 2023 actual revenue (excluding what was received from that project). The budget reflects conservative revenue projections due to the recent economic slowdown in retail sales, however the slowdown is expected to be temporary. 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget 2026 Budget Retail Sales Tax 2. State shared revenues use the population estimate as determined by the Office of Financial Management for the State of Washington. The population estimate used for 2025 revenue is 22,980 which is nearly a 6% increase from last year. Population estimates are important when determining distribution of State shared revenues on a per capita basis. 3. Estimates for general property tax revenue reflect a 1% increase plus new construction from last year’s levy. The 1% increase is approximately $137,623 mostly due to the increase in new construction values. The 2025 preliminary estimated assessed valuation for Arlington is $5,482,079,680 as determined by the Snohomish County Assessor’s Office. This is an increase of approximately 11% from 2024 and includes new construction, annexations and State assessed utility values. The City’s general property levy rate for 2025 is estimated to be $.9156 per $1,000 of assessed valuation and estimated to be $.9059 per $1,000 of assessed valuation for 2026. In 2024, the City used some of its banked capacity increasing property tax revenue from what was originally budgeted. 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget 2026 Budget Property Taxes 4. Estimates for utility taxes are based on tax rates as established by Municipal Code 3.16.040 and historical trend. The City charges a 5% utility tax on water, wastewater and stormwater revenue. 5. Estimates for utility revenues are based on rates as established by Municipal Code 13.12.040 and expected increases in population and commercial/residential buildings. Per City ordinance, utility rates are automatically increased by CPI unless council takes separate action to amend the ordinance. In 2025 the rates were calculated based on a 4% CPI for water and wastewater, and 3% CPI for stormwater. 6. Airport land rentals are based on appraisal values. Appraisals are completed every 5 years and any increase/decrease from the appraisal is amortized over a 5 year period. Land rates are 24 assessed per square foot and vary depending on the type of rental. The land rates for 2025 are expected to be between $.32 and $.40 per square foot and increasing to $.36 and $.42 per square foot in 2026. Building leases generally increase by CPI. The CPI for 2025 is budgeted at 4.3%. 7. In 2021, the voters approved an annexation of the City’s fire and EMS department into North County Regional Fire Authority (NCRFA). Per the annexation agreement, NCRFA will pay the city $277,985 each year starting in 2024 for reimbursement of debt on the construction of fire station 48. 8. Lodging tax revenues declined during the pandemic years but recovered in 2023 and 2024. Current revenues are up about 15% from last year. The biennial budget reflects modest increases in both 2025 and 2026. 9. Telephone utility tax revenues have been trending downward since 2018 but appear to have stabilized in 2024. Revenues budgeted for the next biennium are consistent with 2023 actuals. 10. Fines and forfeits (traffic enforcement infractions) have fluctuated over the past several years and have performed under budget. The 2025/2026 budget reflects a reduction from the 2024 budget. 11. Building permit and land use fees are estimated by the Community & Economic Development Department and are based upon historical records and adjusted to reflect our current level of development and available land. 12. Traffic and park mitigation revenues are based on current construction activity level and pending projects. The City was in a construction boom during the last two budget cycles and construction activity has slowed, the 2025/2026 revenue projections have been reduced. 13. Real estate excise tax revenues are based on historical trends and actual revenues in 2022 and 2023. 14. Motor Vehicle Fuel Tax revenues are based upon estimates from the Municipal Research Services Center (www.mrsc.org) from Budget Suggestions booklet. The city’s allocation for the gas tax for 2025 is estimated to be $17.07 per capita. The city also is also expected to receive $1.27 per capita for multi-modal funding to which is used to provide pedestrian access and connect pedestrian systems to motorized transportation systems. 15. Marijuana Excise Tax revenues are based upon estimates from the Municipal Research Services Center (www.mrsc.org) from the Budget Suggestions booklet. 25 Major Expenditure Assumptions 1. The budget was developed in alignment of our 10 year financial plan to meet financial policy and reserve levels. 2. In 2021, the city was allocated $5.7 million of American Rescue Plan Act (ARPA) funding in response to COVID-19. Funding was used for public health, assistance to impacted industries, assistance to businesses and/or households, tourism to promote the local economy and for the construction of a park to provide additional outdoor recreational space. The City intends to spend down the remaining funds by 12/31/2024. No expenses are budgeted in the next biennium and no additional COVID-19 funding is expected. This fund is expected to close in 2024. 3. The City has a program development fund which does not generate revenue and has been used for one time projects or programs. Most of the funding will be used in 2025 and the fund will be closed. Any remaining funds will be transferred to the general fund. 4. In 2020 the City issued bonds for the construction of fire station 48 and construction of a police impound/maintenance facility. Station 48 is complete and the police impound facility is under design. There is less than $500,000 remaining in bond proceeds which will be used to complete design on the police impound facility and design for improvements to the maintenance & operations facility. About $1,600,000 is planned for construction and/or improvements to these facilities which will be paid from construction sales tax. The bond fund will be closed in 2025. 5. The next biennium includes an investment in public safety by adding FTE and technology equipment to the police department. 6. Other staffing changes in the next biennium include; adding a position in the maintenance & operations department and succession planning in both the finance and CED departments. 7. Wage adjustments in the biennial budget are per union contracts. The AFSCME contract is good through 12/31/2025. APOA contract negotiations are currently underway and expected to be complete before contract expiration 12/31/2024. Non-represented compensation is determined through adoption of the budget and is based on staying current with market and CPI. 8. The budget reflects the following increases in employee benefits for medical, dental, vision and mandatory pension contributions. 9. Liability insurance premiums reflect an anticipated premium increase of 25%. 26 10. The City plans to invest $16 million in transportation projects focusing on roundabouts on Smokey Pt. Blvd at 180th and 188th Streets and at Island Crossing (Hwy 530). 11. Public works has about $30 million planned for utility projects which include utility infrastructure for the 180th and 188th roundabouts, water and sewer annual main replacements, water treatment plant expansion and lift station upgrades. 12. The airport plans to invest about $8.7 million on an overlay to Taxiway Alpha, extension to Taxiway C and solar lighting to Runway 11/29. 13. Parks projects include; design for a commercial kitchen, a bike pump track and a dog park. 14. Departments continue to contribute to the equipment replacement fund for the purpose of replacing vehicles and equipment when it reaches the end of its useful life. Contributions toward technology replacements are increasing this biennium due to a significant investment in cybersecurity, system updates, virtual environment technology, secondary system for disaster recovery and general cost increase. 15. The budget reflects an increase in funding for the City’s sidewalk program which will be paid for by real estate excise tax (REET). 16. Due to a slowdown in construction activity, the budget reflects a reduction of contributions to public art fund. Additionally, contributions to the capital facility building fund will be reduced this biennium. Both funds receive money from construction sales tax. Contributions will resume to full levels once construction sales tax revenue picks back up. 17. The lodging tax grant program was funded $175,000 for 2025 and will be funded $185,000 for 2026. 27 BUDGET SUMMARY – ALL FUNDS 28 Chart based on 2025 revenue 2021 2022 2023 2024 2025 2026 Account Title Actual Actual Actual Amended Budget Budget Budget Beginning Fund Balance 4,095,750 7,922,547 7,303,444 4,747,633 6,800,000 5,615,717 TAXES 17,208,948 16,940,948 15,782,968 15,258,325 17,936,925 18,766,224 LICENSES & PERMITS 343,319 369,230 363,236 339,000 375,207 381,707 INTERGOVERNMENTAL 1,068,498 1,632,152 1,308,398 1,372,732 1,119,687 763,139 CHARGES FOR SVCS 977,433 786,520 835,765 1,848,889 1,904,020 1,985,429 FINES & FORFEITS 126,399 75,502 112,000 156,800 131,800 131,800 MISCELLANEOUS 439,311 298,966 322,744 411,010 568,111 574,142 TRANSFERS 4,283,236 2,577,349 1,018,707 1,591,135 1,694,000 1,825,145 *General Fund Revenues 28,542,895 30,603,213 27,047,262 25,725,524 30,529,750 30,043,303 GENERAL FUND REVENUE SUMMARY TAXES 76% LICENSES & PERMITS 2% INTERGOVERNMENTAL 5% CHARGES FOR SVCS 8% FINES & FORFEITS 0% MISCELLANEOUS 2%TRANSFERS 7% 29 *Includes beginning fund balance. Chart based on 2025 expenses GENERAL FUND EXPENSE SUMMARY Legislative 1%Administration 8% Finance Dept 7%Legal Services 1% Personnel 1% 12% Information Technology 4%Police 46% Misc/Non-Expenses 4% Comm & Econ Develop.Debt 5% 30 General Fund Overview General fund revenues remain stable but stagnant. Post pandemic inflation and higher interest rates have had an impact on the local economy. As interest rates start to come down, the expectation is that revenue growth will start to pick up. The biennial budget was built from a conservative perspective to mitigate a longer term slow-down in the economy. Most budgets remained consistent from the last biennial budget except for general cost increases and succession planning due to known retirements in 2025 and 2026. The police department had additional increases due to an investment in staffing and technology. A position was also added in the maintenance and operations department. All budgets reflect wage adjustments as per union contracts, changes in medical premiums, and changes in property/liability insurance premiums. Overview of Department Expenditures Legislative The Arlington City Council is elected to serve a term of four years, with one member selected to serve as Mayor Pro-Tem. The Mayor Pro-Tem fills in when needed in the Mayor’s absence. The City Council is responsible for creating the overall vision of the City, establishing City policy, adopting the budget, ordinances, and resolutions. There are seven independently elected members of council. The City’s mission is to provide high quality services that are essential for a safe and vibrant community. City Council develops strategic priorities that provide the framework for fulfilling its mission. From those strategic priorities, the biennial budget is developed. Executive The City of Arlington operates under a Mayor-Council form of government. The Mayor serves as the Chief Executive Officer of the city. The City Administrator, under the Mayor’s direction, oversees all city operations, implements policy, and ensures city services are effectively and efficiently provided. The executive department includes the office of the City Clerk, Human Resources, Communications and Community Engagement. The mission of the administrative team is to provide executive level management and support to the City Council and City Departments in areas such as goal and policy attainment, economic development, recreation, public information, communications, personnel training, human resource, Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2025 Budget 2026 Budget EXPENDITURES Salaries 131,928 159,310 178,844 198,199 193,116 201,806 Benefits 12,472 19,893 21,935 25,187 26,603 27,984 Services 71,105 81,620 109,244 114,704 117,112 131,102 Legislative Budget 215,504 260,823 310,022 338,090 336,831 360,892 31 risk and records management. The primary goal is to enable the organization to provide more efficient and effective service to the community. Overall administrative oversight is provided for all departments of the City. MAYOR 1 1 1 1 1 1 CITY ADMINISTRATOR 1 1 1 1 1 1 ADMINISTRATIVE SERVICES DIRECTOR 1 1 1 1 0 0 HUMAN RESOURCES DIRECTOR 0 0 0 0 1 1 CITY CLERK/EXECUTIVE ASSISTANT 1 1 1 1 1 1 COMMUNITY ENGAGEMENT DIRECTOR 1 1 1 1 1 1 DEPUTY CITY CLERK 1 1 1 1 1 1 COMMUNICATION SPECIALIST 0 0 1 1 1 1 TOTAL 6 6 7 7 7 7 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2025 Budget 2026 Budget EXPENDITURES Salaries 742,897 834,539 903,627 970,413 1,054,778 1,119,877 Benefits 208,450 243,489 257,295 319,024 362,180 383,445 Supplies 11,404 8,921 10,724 13,400 10,410 10,400 Services 310,414 328,496 377,210 427,221 427,870 440,884 Administration Budget 1,273,166 1,415,445 1,548,856 1,730,058 1,855,238 1,954,606 32 Personnel Services The 2025-26 personnel services budget focuses on employee growth and well-being. Training up staff on required compliance issues as well as providing opportunities to learn new skills, refresh management practices and celebrate and honor the dedication and amazing work ethic of our employees. Additions to the wellness and safety committee budget will aid in bringing care strategies and renewal of safety practices to maintain a healthy and safe work environment for all our employees. Finance The finance department strives to deliver an exceptional customer experience and is committed to accountability and transparency by ensuring transactions are adequately supported and comply with federal, state and local laws. The finance department oversees all department activities and coordinates the preparation of the City’s annual report and biennial budget. They provide financial planning and analysis to City departments, the Mayor and City Council. Finance staff manage the accounting activities for the City which include accounts payable, accounts receivable, payroll, purchasing and financial reporting. The department also performs cash receipting and dog licensing. The focus of the finance department in this next biennium will be focused on: • Succession planning to ensure stability and consistency in operations. Positions are budgeted based on expected retirements (as noted in the chart below) but are subject to change. • Managing the City’s budget and financial resources responsibly to ensure the long-term fiscal health of the City and updating the City’s 10-year financial forecast. • Updating the City’s financial policies to ensure the City is following current legislative changes, changes in accounting standards and alignment with industry standards. Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2025 Budget 2026 Budget EXPENDITURES Benefits 120,463 71,917 36,511 80,200 80,200 80,200 Supplies 29,399 27,777 41,314 58,000 60,000 60,000 Services - 1,885 - - 1,000 1,000 Employee Benefit Programs 149,862 101,580 77,825 138,200 141,200 141,200 Supplies - - 194 - 500 500 Services 35,109 123,960 70,539 90,000 91,500 91,500 Personnel Services 35,109 123,960 70,733 90,000 92,000 92,000 33 POSITION 2021 2022 2023 2024 2025 2026 (3 month overlap only) 0 0 0 0 0 1 (replaces Finance Tech II – 8 months only) 0 0 0 0 0 1 (one position 4 months only) 2 2 2.5 2.5 2 2 *Some positions have overlap for training and transfer of knowledge due to retirements. Final FTE count will be 10. Finance Director Payroll Accountant Asst Finance Director Fiscal Analyst Procurement & Contract Analyst Finance Tech III - AP Finance Tech II - UB Finance Tech II - Front Desk Operations Analyst Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2025 Budget 2026 Budget EXPENDITURES - Salaries 715,976 752,372 807,580 927,279 1,037,234 1,289,277 Benefits 224,528 214,554 266,298 339,893 369,444 446,208 Supplies 7,997 7,577 13,546 8,200 13,500 13,760 Services 263,942 220,146 327,665 309,396 348,729 363,681 Finance Department 1,212,443 1,194,648 1,415,090 1,584,768 1,768,907 2,112,926 34 Information Technology The technology department is responsible for maintaining the City’s network, servers, hardware and software applications, ensuring the City’s information systems are secure and providing technical support to all City departments. The technology department will be focusing on the following priorities in 2025/2026. •Continue to increase the City’s cybersecurity framework. •Implementation of smart technology using AI and machine learning tools. •Continue Fiber ring efforts to increase the City’s data availability. •Implementation of technology solutions to enhance worker productivity and flexibility, while reducing redundancies. •Park Safety initiative – use of cameras, environmental sensors, and access control to improve the quality of life in public. POSITION 2021 2022 2023 2024 2025 2026 INFORMATION TECHNOLOGY MANAGER 0 0 1 1 0 0 SYSTEMS ADMINISTRATOR II 1 1 1 1 2 2 SYSTEMS ADMINISTRATOR 1 1 1 1 0 0 TOTAL 3 3 5 5 5 5 Info Technology Director Systems Administrator II Systems Administrator II IT Technician IT Technician Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2025 Budget 2026 Budget EXPENDITURES Salaries 312,397 338,658 448,558 642,656 616,144 665,483 Benefits 103,302 99,161 141,481 229,631 207,357 224,017 Supplies 20,144 9,870 57,826 22,950 25,450 25,450 Services 112,238 133,850 128,323 110,690 126,643 132,539 IT Dept Budget 548,081 581,539 776,188 1,005,927 975,594 1,047,489 35 Other Government Services These expenses are related to various subscriptions and memberships that the city contributes to. Examples of such memberships are; Association of Washington Cities, Puget Sound Regional Council, Economic Alliance of Snohomish County, Department of Emergency Management, Puget Sound Air Pollution, the Regional Economic Development Agency, the Stilly Valley Center, the Stilly Valley Chamber of Commerce, Alliance for Housing, the National League of Cities and the Arlington Community Resource Center. Police Department The Arlington Police Department's core mission is to 'Preserve life, Preserve peace, Preserve property.' In alignment with this mission, our strategic objectives for the 2025-2026 biennial budget focus on the careful stewardship of taxpayer resources by balancing investments in personnel and emerging technologies to achieve optimal outcomes within the framework provided. We are committed to ensuring that every dollar spent contributes directly to enhancing the safety and well- being of our community while upholding our core mission. The police department’s expense budget can generally be broken down as follows; about 68% of department expenses are for personnel costs, 30% are for services which include jail costs, public defense, prosecution, 911 dispatch services and the remaining expenses are for supplies, other services and contributions into vehicle and equipment reserves. Major changes since the last biennium: •Hired a police officer in 2024, originally planned in the 2026 budget. •Adding Sergeant position. •Adding Executive Assistant. •$345,000 investment in new and enhanced technology. •Expected increases in public defense due to legislative changes. •Grant from the Health Care Authority for social services ending June 30, 2025. Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2025 Budget 2026 Budget EXPENDITURES Services 220,266 182,224 221,067 288,413 209,145 212,878 Governmental Services 220,266 182,224 221,067 288,413 209,145 212,878 36 POSITION 2021 2022 2023 2024 2025 2026 POLICE CHIEF 1 1 1 1 1 1 DEPUTY CHIEF 1 1 0 0 0 0 POLICE COMMANDER 0 0 0 0 2 2 LIEUTENANT 0 0 2 2 0 0 SERGEANTS 5 5 5 5 6 6 POLICE SERVICES SUPERVISOR* 1 1 1 1 1 1 PATROL OFFICERS 20 21 21 22 22 23 SCHOOL RESOURCE OFFICER 0 0 1 1 1 1 AIRPORT/K-9 RESOURCE OFFICERS 2 2 2 2 2 2 SUPPORT SERVICES OFFICERS** 2 2 1 1 1 1 SUPPORT SERVICES TECHNICIANS 3 3 4 4 4 4 EXECUTIVE ASSISTANT 0 0 0 0 1 1 TOTAL 35 36 38 39 41 42 Police Chief Commander Sergeant Police Officer Police Officer Police Officer Sergeant Police Officer Police Officer Police Officer Police Officer Sergeant Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Sergeant Police Officer Police Officer Police Officer Police Officer Police Officer Commander Sergeant Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Svcs Mgr Police Svcs Tech III Police Svcs Tech II Police Svcs Tech II Police Svcs Tech II Police Suppt Officer FTE: 6th Sergeant or Executive Assistant 37 Community & Economic Development The Department of Community and Economic Development is responsible for the efforts to support business development while enhancing the quality of life in the community. The City proactively recruits businesses to diversify the employment base. We have successfully streamlined review and permitting, and reduced approval time in order to expedite quality developments. The focus of the community and economic development department in this next biennium will be focused on: •Succession planning to ensure stability and consistency in operations. •Adding a permit technician I. •Completion of the City’s comprehensive plan. Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2025 Budget 2026 Budget EXPENDITURES Salaries 3,906,651 3,849,665 4,444,440 4,868,446 5,648,414 6,127,681 Benefits 1,457,169 1,397,425 1,643,199 1,982,111 2,159,782 2,338,576 Supplies 195,407 222,228 185,724 165,100 204,500 211,000 Services 2,159,190 2,480,974 3,019,642 3,213,563 3,520,124 3,737,478 Police Budget 7,718,417 7,950,291 9,293,005 10,229,220 11,532,820 12,414,735 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2025 Budget 2026 Budget EXPENDITURES Supplies - 32 24 500 500 500 Services 2,180 4,916 6,430 3,000 10,000 10,500 Police Animal Control Services 2,180 4,948 6,454 3,500 10,500 11,000 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2025 Budget 2026 Budget EXPENDITURES Supplies 6,147 4,063 8,089 10,000 10,000 10,000 Services 193,131 410,974 398,131 381,200 293,700 6,200 Social Services 199,278 415,037 406,220 391,200 303,700 16,200 38 POSITION 2021 2022 2023 2024 2025 2026 COMM DEVEL. DIRECTOR 1 1 1 1 1 1 DEPUTY CED DIRECTOR (overlap 4 months only in 2025) 0 0 0 0 1 0 CED Director Planning Manager Asst Planner I Permit Tech II Permit Tech I Permit Tech I Development Svcs Manager Develop Svcs Inspector Building Official Code Compliance Officer Combination Inspector Admin Spec III Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2025 Budget 2026 Budget EXPENDITURES Salaries 785,609 829,027 820,485 1,190,956 1,404,478 1,383,004 Benefits 283,804 292,363 296,337 485,478 532,182 532,068 Supplies 14,251 12,061 9,172 18,200 18,400 19,400 Services 2,323,191 1,440,573 772,262 1,256,734 832,417 837,218 CED Budget 3,406,855 2,574,023 1,898,255 2,951,368 2,787,477 2,771,690 39 Recreation The City of Arlington Parks and Recreation Department strives to provide parks and facilities that are safe and attractive and to offer recreation programs that are enjoyable to the public. Our mission is to enhance the quality of life for the community through parks and recreation. Arlington is proud of our extraordinary community events that are offered throughout the year. From our Fourth of July Celebration to our Eagle Festival, and Art Shows and Car Shows - there is something for everyone. City sponsored events and recreation projects that are included in the 2025/2026 budget; Eagle Festival, event reader board, winter festival, holiday lighting, Hispanic Heritage event and the summer entertainment series. Non-Expenses These are firearm permits collected by the City and a portion of the fee is paid to the state, as well as any pass-through revenue collected and refunded. Legal Services The City contracts out for legal services. Budget is increasing the next biennium due to a retirement and expected change in legal service providers. Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2025 Budget 2026 Budget EXPENDITURES Services 23,278 29,668 55,410 45,175 160,375 120,875 Recreational Budget 23,278 29,668 55,410 45,175 160,375 120,875 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2025 Budget 2026 Budget EXPENDITURES Other 15,153 9,353 5,477 50 1,200 1,200 Other Non Expenses 15,153 9,353 5,477 50 1,200 1,200 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2025 Budget 2026 Budget EXPENDITURES Legal Services 97,913 81,775 59,512 91,000 150,000 150,000 Legal Services 97,913 81,775 59,512 91,000 150,000 150,000 40 Interfund Transfers The general fund pays the maintenance and operations department for services provided to city facilities and parks maintenance as well as supports the general operating costs of the department. The budget includes adding one maintenance position in 2026. The general fund also supports the Streets Fund for any expenses that aren’t or can’t be paid for by fuel tax. The general fund also pays for its portion of GIS services and pays for the city engineer position. Other transfers are to reserve funds such as the public art fund, mandatory reserve fund and capital facilities reserve fund. Other Expenses Other expenses include insurance premiums on fire stations 46 and 48 which are owned by the City but operated by North County Regional Fire Authority effective August 1, 2021. These expenses will be reimbursed by NCRFA. The City does not provide garbage or recycling services but does community outreach to encourage and educate businesses and residents on the benefits of recycling. In 2019, the state legislature approved a local revenue sharing program for local governments by providing a sales tax credit for housing investments. This is not a new tax; the state is giving a portion of what they collect back to local governments to invest in affordable housing programs. The city contracts with the Arlington Community Resource Center for $50,000 per year to provide affordable housing services to eligible citizens within our community. 41 Debt Service The general fund pays debt service for LTGO bonds for Fire Stations 46 and 48, the police department facility and council chambers. The bonds for fire station 46 will be paid off in 2030. Beginning 2024, debt on station 48 is being reimbursed by North County Regional Fire Authority as per an interlocal agreement – that debt will be paid in full in 2039. The bonds for the police station and council chambers are being refinanced in 2024, interest rate savings are unknown at this time and not reflected in the 2025/2026 budget. Capital Outlay The budget includes $300,000 for police technology and other equipment. In 2000, the general fund purchased land from the airport and pays an interfund loan of $120,000 per year until maturity in 2038. Other costs include a new permitting system and operating leases for office equipment for the finance, CED and police departments. Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2025 Budget 2026 Budget EXPENDITURES Debt Service - Principal 784,348 690,352 716,837 746,671 764,033 795,229 Debt Service - Interest 433,051 407,550 383,426 359,220 333,858 307,966 Debt Payments 1,217,399 1,097,902 1,100,263 1,105,891 1,097,891 1,103,195 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2025 Budget 2026 Budget EXPENDITURES Capital Outlay 291,852 924,691 285,565 346,000 275,500 254,500 Leases and Other Capital Outlay 16,078 17,607 21,190 17,000 95,998 96,398 Capital Outlay 307,930 942,298 306,755 363,000 371,498 350,898 42 MANDATORY RESERVE - 004 Financial policy requires between 10% - 16% of budgeted taxes and permit/license revenue be set aside in the mandatory reserve fund. The reserves are maintained to address temporary revenue shortfalls, payment of expenditures due to cash flow shortages, reserves for expenditures deemed necessary by the mayor and city council, temporary inter-fund short term loans, and other unanticipated expenses as approved by city council. An annual contribution will be budgeted from general fund resources, as available, to maintain the target reserve level. Fiscal policy also states that reserves that fall below the minimum standards will require a financial plan presented to city council within 60 days of the shortfall. Reserves will be restored to the minimum standard within a 3-year period. The target minimum reserve of 16% will be met this biennium. Committed Ending Fund Balance 1,578,295 1,772,347 2,542,891 1,925,465 2,969,517 3,249,517 43 PROGRAM DEVELOPMENT - 005 This fund is to be used for unexpected expenses from unanticipated mandates or to pay for programs to ensure the safety and well-being of the community. This fund does not generate its own revenue. Departments submit program requests during the budget development process to access funding. Expenditures from this fund are authorized by city council through the budget and/or budget amendment process. Projects planned to be funded in the next biennium include creating a dog park and design services for the Island Crossing Sub Area Plan. As this fund has no direct revenue source and no current or future contributions will be made into this fund, it will be closed in 2026. Any remaining funds will be transferred into the general fund. Permit/financial integration - - - 1,000 - - Transfer Out - GF (closing Fund)- - - - - 151,240 Total Expenses 68,600 49,738 18,017 26,000 230,000 151,240 Assigned Ending Balance 448,997 399,258 381,241 377,996 151,240 - 44 CED PERMITTING - 006 This fund was created in 2020 as a managerial fund to track permit related fees in accordance with state law. Permit related fees are restricted and can only be used to pay for expenses directly related to the cost of processing a permit. The Community and Economic Development (CED) Department is responsible for processing all building permits, performing plan reviews and other tasks associated with development. Permit and related revenues are recorded in this fund to ensure the revenues are only spent for allowed purposes. All expenses of the CED Department are recorded in the General Fund. An analysis is performed each month to determine the actual amount of costs within the CED Department that were associated with processing permits. That amount is then transferred to the general fund. The public works department also provides GIS services to CED as part of the planning, development and permitting processes. CED reimburses the public works department for those costs as noted by the transfers out to water, sewer and storm. Revenue projections are based on pending and current projects. Transfers to the general fund (use of permit revenue) is based on historical trend. Restricted Ending Fun Bal.4,360,794 4,613,161 4,823,735 4,707,202 3,651,400 3,624,895 45 STREETS - 101 The Streets fund is a special revenue fund which means that revenues in this fund are restricted as to their use. The primary revenue source in this fund comes from a state shared distribution of excise tax on each gallon of fuel sold in the state. The revenues are distributed to cities on a per capita basis. The Office of Financial Management estimates Arlington’s population to be 22,980 in 2024. The estimated per capita rate for fuel tax in 2025 is $17.07. Fuel tax must be used to maintain transportation systems within the city (i.e. street repair, sidewalk maintenance, bridge repair). The state also distributes “multi modal” funding which is used to provide pedestrian access and to connect pedestrian systems to motorized transportation systems. Examples of multi-modal systems include trails, sidewalks, bus stops, and bike paths. The estimated per capital rate for multi- modal funding in 2025 is $1.27. Most of the expenses are routine and include sidewalk repair, bridge maintenance and inspection, annual striping and snow and ice removal. The budgets for sidewalk maintenance and bridge repairs will be increased this biennium to take care of deferred maintenance and to restore and re-stain the Crown Ridge Bridge. In 2023, salaries and benefits for maintenance and operations staff were directly charged to the maintenance and operations fund, in lieu of directly charging percentages of time to each department. Maintenance staff track their hours worked and costs are allocated to user departments based on services provided. This approach is more transparent and ensure s that departments are charged accurately. Examples of work from the Street Department; 173rd trail maintenance, snow and ice removal on city streets and Woodway sidewalk repair. 46 Streets - continued 2021 2022 2023 2024 2025 2026 Account Title Actual Actual Actual Budget Budget Budget Restricted Beginning Fund Bal. 349,370 495,255 490,226 236,952 330,000 255,701 Multimodal Transpro City 27,334 33,246 27,605 30,219 29,185 28,000 Motor Vehicle Fuel Tax 363,678 364,932 369,500 396,573 392,269 398,000 Mass Vaccination Site - FEMA - 296 - - - - MVA Transpo City 23,918 17,894 24,155 24,526 25,508 24,650 NCTRS - County Payments 66,901 74,357 59,116 57,000 61,000 61,000 Investment Interest 4,833 4,090 5,895 3,500 4,000 4,000 Sale of Surplus 1,183 651 1,015 500 500 500 Reimbursement - Streets - - 22,222 - 500 500 Transfer In -Storm Water Main 116,448 127,627 - - - - Transfer In -REET 50,000 50,000 - - 70,000 70,000 Transfer In -General Fund 387,000 394,000 300,000 325,000 475,000 500,000 Total Revenues 1,390,664 1,562,348 1,299,735 1,074,270 1,387,962 1,342,351 Salaries 293,934 295,800 - - - - Benefits 112,278 108,403 - - - - Operating Supplies 13,264 15,552 28,085 32,500 30,000 32,500 Professional Services 57,889 16,576 10,660 55,000 50,000 50,000 Sidewalk Program - - 38,471 50,000 70,000 70,000 Bridge Maint/repair - - - 5,000 5,000 50,000 Street - Repair & Maintenance - 11,579 35,721 50,000 40,000 50,000 BNSF -67th Retaining Wall Main 9,982 10,281 10,589 10,500 11,234 11,571 Street Lighting 124,309 124,544 140,209 130,000 150,000 150,000 Trail Maintenance 670 458 - 25,000 25,000 25,000 Traffic Control Supplies 15,646 28,354 11,080 20,000 20,000 20,000 Traffic Services/Interlocals 20,344 163,835 17,455 240,000 120,000 125,000 Snow & Ice Operating Supplies 19,529 47,401 6,715 35,000 35,000 35,000 Uniforms, Clothing & Safety 3,104 3,570 5,790 10,000 10,000 10,000 Small Attractive Fixed Assets 1,101 4,938 5,274 5,000 5,000 5,000 Fuel 26,049 31,697 32,648 22,000 30,000 30,000 Acct/Admin Cost Allocation Fee 43,834 54,824 32,183 37,988 39,887 41,881 Communications 1,853 1,850 2,603 2,000 3,000 3,000 Per Diem Travel/Training 2,760 5,374 4,255 7,500 8,000 8,000 Insurance - WCIA 15,839 22,396 13,826 12,849 19,534 24,418 Vehicle Repair & Maintenance 25,245 15,982 56,829 15,000 30,000 35,000 Interfund -Rent/Street-Airport 11,232 11,544 11,856 11,856 12,480 13,104 Interfund-Rent/Storage Lot#105 12,287 12,628 12,969 12,969 13,652 14,335 Interfund M&O - - 308,520 238,331 384,024 416,829 Sales Tax Collected - Remit To - - - 50 50 50 Transfer Out - Equip Street 75,000 75,000 15,000 20,400 20,400 20,400 Transfer Out - IT Tech Street 9,259 9,537 16,648 17,148 - - Total Expenses 895,409 1,072,122 817,386 1,066,091 1,132,261 1,241,088 Restricted Ending Fund Balance 495,255 490,226 482,349 8,179 255,701 101,262 47 GROWTH FUND - 107 The source of revenue generated from this fund comes from traffic, park and other mitigation fees resulting from new construction impacts. Fees must be used within 10 years of the date collected. These revenues are restricted as to their use. Transportation mitigation fees must be used for public streets and roads addressed in the capital facilities plan element of a comprehensive plan. Park mitigation fees must be used for capital improvements (including acquisition). Funds cannot be used to correct existing deficiencies or for routine maintenance, they must be used to service the community at large and be reasonably related to the new development. Projected revenues are hard to predict and are based on construction related activity. Revenue projections are based on current activity level and pending projects. City staff maximizes the use of local funds by leveraging those funds with Federal and State grants. This strategy allows local dollars to be stretched further and fund more projects. The budget reflects about $630,000 to be transferred from the growth fund to the transportation fund. The traffic mitigation funds will be used as local match for expected grant funding on the 211th Pl. improvement and the SR-531 trail projects. No planned uses for park mitigation funds this biennium. Restricted Ending Balance 6,089,030 5,528,438 5,681,115 1,307,013 3,023,569 3,471,069 48 PUBLIC ART - 111 On March 18, 2019, the city council adopted Ordinance 2019 – 003 establishing a Public Art Fund. The purpose of this fund is to establish a public art program to be funded by 10% of the amounts collected from construction sales tax revenues. The ordinance caps the fund balance at $200,000. Funds may be used for costs associated with the acquisition, installation, addition, improvement, replacement, repair, modification and maintenance of public art and related projects within the city. Projects are approved and funded through the city’s budget process and/or through recommendation from the Parks, Arts and Recreation Commission and thereafter approved by city council. Examples of past art installations: From left to right: “Split Passage” sculpture by Karla Matzke installed at 172nd St Roundabout (2023), “Wonderland Bench” by Lance Carleton installed at the Senior Center bus stop (2022),"SR 9 South Entryway Sign" 2021 2022 2023 2024 2025 2026 Account Title Actual Actual Actual Budget Budget Budget Committed Beginning Bal. 217,258 173,416 119,790 153,100 96,300 25,300 Investment Interest 2,219 1,053 1,376 700 1,500 1,000 Transfer In - General Fund 35,296 48,000 134,000 140,000 20,000 25,000 Total Revenue 254,774 222,468 255,166 293,800 117,800 51,300 Public Art Maintenance 2,131 607 - 5,000 5,000 5,000 Art - Projects 79,227 102,071 141,768 255,000 87,500 25,000 Total Expenses 81,358 102,679 141,768 260,000 92,500 30,000 Committed Ending Balance 173,416 119,790 113,398 33,800 25,300 21,300 49 LODGING TAX - 114 Revenues in this fund are generated from a 2% consumer tax charged on overnight stays, for periods of less than 30 days, for hotels, motels, rooming houses, private campgrounds, RV parks and similar facilities. State law requires that these funds must be used for activities, operations and expenditures related to tourism promotion. Examples include tourism marketing, marketing and operating a special event or festival, and operations of tourism related facilities. Examples of projects funded in the most recent biennia: __________________________________________________________________________________ Art of Arlington Brochure Art in Legion Park Stillaguamish Eagle Festival Summer Entertainment Series Hispanic Heritage Event Arlington Street Fair Pioneer Days Fourth of July Parade Summerdaze Arlington SkyFest Tourism Brochure Hometown Holidays Summer Cruisin’ Concerts Arlington Show and Shine Farmer’s Market Visitor’s Guide Farm to Table Weekend Stronger Together __________________________________________________________________________________ Restricted Ending Fund Bal. 194,722 260,341 235,139 71,935 105,948 58,294 50 CEMETERY - 116 The Arlington Municipal Cemetery was formally plotted as "Harwood Cemetery" in 1903 and operated by a non-profit association. Adjoining property was purchased over the years and the Cemetery now encompasses 30 acres. The City of Arlington assumed ownership and operation in 1999. The Cemetery is located at 20310 67th Avenue NE in Arlington. Revenues from the cemetery are accounted for in a special revenue fund which means that these revenues are restricted and to be used only for operating and maintaining the cemetery. Revenues come from a variety of sources related to providing burial services. Some of the major revenues include; lot sales, opening and closing services, sales of headstones, liners urns and vaults. The Cemetery is operated by two full time employees. POSITION 2021 2022 2023 2024 2025 2026 CEMETERY MAINTENANCE WORKER 0 0 0 0 1 1 CEMETERY COORDINATOR 0.5 0.5 1 1 1 1 TOTAL 0.5 0.5 1 1 2 2 51 2021 2022 2023 2024 2025 2026 Account Title Actual Actual Actual Budget Budget Budget Assigned Beginning Fund Bal. 110,333 241,691 198,545 128,940 20,000 35,108 Lot Sales 101,845 130,360 58,900 96,800 83,700 86,211 Lots Sales-Endowment Care Fund 18,750 31,760 13,705 24,200 20,925 21,553 Opening & Closing 98,290 83,850 61,850 71,500 65,000 66,950 Sale Of Niches 19,842 5,600 10,900 6,600 6,300 6,489 Niche Sales - Endowment Funds 4,230 2,355 3,745 1,320 1,575 1,622 Sale Of Liners/urns 36,410 33,075 14,265 27,500 23,500 24,205 Sale Of Vaults 390 1,400 - 1,540 1,500 1,545 Setting Headstones 18,096 25,580 20,585 19,800 18,000 18,540 Niche Inscription 8,054 2,650 4,455 3,300 3,000 3,090 Service Fee 337 375 - 220 500 515 Overtime Service Charges 10,700 14,700 8,800 10,780 10,500 10,815 Other Offered Service Items 6,825 10,460 6,445 9,625 7,000 7,210 Headstone Sales 61,910 89,162 81,297 66,000 65,000 66,950 Final Inscription 8,414 6,925 9,700 7,700 5,000 5,150 Investment Interest 1,658 2,117 3,170 1,100 500 515 Preneed True-up - - 47,000 - - - Transfer in - Storm Hours worked - - - - - - Transfer in - Water Hours worked - - 23,480 14,325 - - Transfer in - Sewer Hours worked - - 3,348 14,325 - - Total Revenue 506,083 682,061 570,188 505,575 332,000 356,468 Salaries & Wages 36,018 56,128 143,937 81,124 86,080 90,866 Overtime 1,021 1,595 5,013 2,700 - - FICA-Medicare-L&I-Unemploy 2,995 4,680 13,812 6,898 8,426 8,885 Uniforms And Clothing - - 333 330 200 200 Retirement - DRS/DC Match 4,338 5,948 14,680 14,196 10,412 12,670 Health Insurance Benefits 4,181 6,611 24,999 9,686 20,216 21,172 Office Supplies 463 9 57 540 200 200 Operating Supplies 5,294 1,751 3,293 2,160 2,000 2,000 Landscape And Beautification 832 674 - 1,080 1,000 1,000 Small Attractive Fixed Assets - - 2,163 216 200 200 Fuel 429 - 3,378 540 1,500 1,500 Purchase Of Liners 9,500 7,229 5,136 11,583 6,000 6,000 Purchase Of Headstones 34,618 49,915 58,130 37,800 32,500 32,500 Purchase Of Vaults - 642 - 1,080 1,000 1,000 Professional Services 57,478 56,726 8,292 71,280 1,000 1,000 DOR Sales & Use Tax 8,542 5,730 3,491 8,640 3,870 3,986 Acct/Admin Cost Allocation Fee 12,573 16,255 21,127 19,996 20,996 22,046 Communications 2,895 2,734 1,107 3,240 1,200 1,200 Per Diem Travel/Training/Reg - 41 - 724 300 300 Insurance - WCIA 2,491 3,663 5,225 15,491 16,281 20,351 Utilities 6,855 6,251 7,256 8,100 7,400 7,400 Repairs & Maintenance 171 3,586 347 1,080 1,000 1,000 Turf Care & Repair 820 763 473 1,080 800 800 Vehicle Repair & Maint 2,879 618 1,446 864 1,000 1,000 Interfund - PW M&O Facilities 32,500 88,698 51,518 144,366 40,015 43,240 Licenses/memberships 30 - - 162 Transfer Out -IT Tech Cemetery 2,934 3,022 6,353 5,000 9,796 10,091 Transfer Out - Equip Cemetery - - 4,000 4,000 1,000 1,000 Transfer Out -Cem Capital Fund 3,985 30,000 61,000 15,000 - Trans Out - Cem Endowment 30,550 34,115 17,450 23,200 22,500 23,175 Trans Out - GF - 96,132 - - - - Total Expenses 264,392 483,516 464,014 492,156 296,892 314,782 Assigned Ending Fund Balance 241,691 198,545 106,174 13,419 35,108 41,686 52 TRANSPORATION SALES TAX FUND- 180 On April 1, 2013, the Arlington City Council passed Ordinance 2013-005, which created a Transportation Benefit District (TBD) in the City of Arlington. The voters approved a two-tenths of one percent sales tax that would fund repairs and improvements to the 314 road segments throughout the City that are in failing or near failing condition over the next 10 years. On February 20, 2018, city council adopted Ordinance 2018-001 which authorized the city to assume the rights, responsibilities, powers, and functions of the transportation benefit district. The ordinance did not change what the voter approved sales tax could be used for, the ordinance authorized that the city council, in lieu of a separate board, would be the governing body and financial activities would not have to be reported as a separate legal entity. February 14, 2023, the voters approved a ten-year extension to the transportation sales tax. The funding will be used for neighborhood traffic calming, pavement preservation, transportation safety projects and other transportation capital improvements as identified in the City of Arlington Transportation Improvement Plans. Restricted Ending Balance 2,156,543 3,349,289 3,844,725 1,747,418 1,452,921 1,733,879 53 REET I - 303 The REET 1 fund receives revenue from real estate excise tax. RCW 82.46.010 authorizes all cities and counties to levy a .25% real estate excise tax (REET 1) on all sales of real estate. The tax must be spent on capital projects listed in the capital facilities plan element of the comprehensive plan. Revenue projections are based on trend and assumes some slowdown in the market in 2024. The city holds debt on land, referred to as the “Graafstra Property” and REET funding pays the annual principal and interest payments on the debt. The debt will mature in 2039. Other planned uses are to provide additional funding for the 169th Street Segment project, to the city’s sidewalk maintenance program and to continue to make investments in fiber connectivity. Restricted Ending Balance 1,707,742 2,178,673 2,718,845 1,654,866 1,615,102 1,847,265 54 REET II - 304 RCW 82.46.035 authorizes all cities and counties that are planning under the Growth Management Act to levy a second .25% real estate excise tax, known as REET 2. These revenues are also restricted and must be spent on eligible projects listed in the city’s capital facilities plan element of the comprehensive plan. In 2020, the city refinanced its outstanding bonds for the debt held on the N. Olympic Project. REET funding pays the annual debt service on these bonds which will mature 2027. This fund will also contribute an equal amount as the REET I Fund to provide additional funding for the 169th Street Segment Project. Restricted Ending Balance 2,055,446 2,551,701 3,089,290 1,975,885 2,682,839 3,135,539 55 CAPITAL FACILITIES – 305 This is a capital projects fund and does not generate its own revenue. Fund revenues come from transfers of construction sales tax from the general fund as authorized in the adopted budget. In 2021 the city conducted a capital facility needs assessment to determine the amount of reserves that should be set aside every year to pay for long term maintenance and improvements on city facilities. Based on the results of the capital facilities needs assessment, the city should set aside, on average, approximately $470,000 each year to proactively fund building improvements over the next 20 years. The contribution amounts will vary based on the amount of construction sales tax expected to be received each year and maintaining general fund reserve balances. The next biennium includes improvements to city hall, the maintenance and operations facility, the police impound facility and continued funding for fiber installation. Assigned Ending Fund Balance 2,734,195 7,068,792 7,025,364 2,324,011 1,198,814 873,814 56 BOND CONSTRUCTION FUND – 306 This fund holds the bond proceeds that were issued in 2020 for the construction of Fire Station 48 and improvements to the police impound and M&O facilities. Station 48 is complete. The remaining funds are being used for the design of the police impound facility and maintenance & operations facility. Construction and/or improvements of those facilities will be paid out of the capital facility fund. This fund should be closed in 2025 once all bond proceeds are fully exhausted. 2021 2022 2023 2024 2025 2026 Account Title Actual Actual Actual Budget Budget Budget Restricted Beg. Balance 4,434,178 1,107,812 1,054,737 - 400,000 Investment Interest 28,547 7,639 9,789 - 3,500 - Transfer In/ Fund 305 - - - - - - Transfer In - (405) BCF Facility - - 6,012 - - - Transfer In -(406) BCF Facility - - 6,012 - - - Total Revenue 4,462,725 1,115,451 1,076,551 - 403,500 - Transfer to Capital Facilities - - 389,110 - - - Fire Station 48 Construction 3,354,913 5,460 - - - - M&O Remodel Design - - 7,308 - - - PW M&O Remodel-Shop - 55,253 50,751 - 403,500 - Police Impound Facility - Design - - 12,025 - - - Biosolids - Design - - 12,025 - - - Police Impound Facility - - - - - - Total Expenditures 3,354,913 60,713 471,220 - 403,500 - Restricted Ending Balance 1,107,812 1,054,737 605,332 0 0 0 57 TRANSPORTATION IMPROVEMENT - 310 The transportation improvement fund is a capital projects fund and does not generate its own revenue. The majority of revenue to pay for projects comes from grants and traffic mitigation fees transferred from the growth fund. Real Estate Excise Tax (REET) and construction sales tax will also contribute funding to projects that weren’t fully funded by grants or required a local match component. Some of the projects planned last biennium were delayed for a variety of reasons and will be carried forward into the next biennium. A total of $16 million of transportation improvements are planned for 2025/2026. The major projects include, 169th street segment, 180th and 188th Smokey Point Blvd roundabouts, the Island Crossing roundabout and the SR 531 trail. 169th Street Connector Project Conceptual Drawing Source: City of Arlington Public Works 58 180th and Smokey Point Blvd Roundabout Conceptual Drawing 188th and Smokey Point Blvd Roundabout Conceptual Drawing Source: Perteet 59 2021 2022 2023 2024 2025 2026 Account Title Actual Actual Actual Budget Budget Budget Assigned Beginning Fund Bal. 891,366 460,153 144,020 186,278 1,200,535 617,591 Grants 1,177,383 - - - - - Interest/Misc 19,218 62,030 3,550 - - - Smokey PT Corri-FHWA Grant 145,731 319,861 355,490 245,000 - WSDOT Grant - 74th Ave Trail - 63,528 - 590,000 169,693 - FHWA Grant - 169th St Project - - - 3,050,000 - 3,654,893 Congressional Grant SR 531 Trail - - - - 850,000 - PSRC Grant 188th Roundabout - - - 1,580,000 2,316,696 - PSRC Grant 180th Roundabout - - - 2,200,000 - 2,200,000 Grant - SR 530 Roundabout - - - 4,650,000 - 2,500,000 FHWA Grant - 180th St Connector - - - - 357,678 - TIC- 172nd - 1,118,292 - - - TIB - 211th Pl Proj - Grant - - 214,323 1,900,000 1,345,000 - Dept of Commerce - B&G Lot - 519,400 - - - - Transfer In REET I - - - 759,361 456,862 - Transfer In REET II - - - 759,361 456,862 - Transfer in Const. Tax/Other - - 113,687 1,425,000 - - Transfer In -Growth Fund 2,014,841 2,149,859 439,675 2,987,500 619,723 10,000 Total Revenue 4,248,539 4,693,123 1,270,745 20,332,500 7,773,049 8,982,484 Other Projects/Prof. Services 19,349 521,306 24,764 - - - 169th Street Segment - 64,976 5,972 4,755,000 600,000 3,868,616 173rd Phase II - - - 2,025,000 - - 173rd Project 477,424 1,246,882 89,455 - - - 180th St Connector - - 17,100 - 478,347 - 180th/Smky PT Blvd Roundabout - - - 2,800,000 - 2,500,000 188th & 67th Ave Intersection - - - 150,000 - 10,000 188th/Smky PT Blvd Roundabout - - 8,551 2,380,000 4,000,000 - 204th/77th Roundabout 1,604,712 - - - - - 211th Pl Improvements - - 360,840 2,200,000 959,610 - 40th Ave/SR 531 Intersection 254,342 1,513,639 - - - - 74th/204th Signal Project 25,248 20,875 150,857 - - - B&G Parking Lots 370,163 125,454 - - - - BNSF 67th Trail 101,429 - - - - - Complete Streets- Design/Construct 113,188 539,705 56,051 - - - Highland Drive Design - - - 100,000 - - IC Roadway Design.Stormwater - - - - - Island Crossing Project 328,521 14,333 - - - - Island Crossing Roundabout 181,429 45,695 15,031 4,775,000 67,500 2,500,000 Non-Motorized/PED Projects - - - 50,000 - - ROW Purchase - 173rd - - - - - - ROW Purchase - 188th RAB - - 35,275 - - - RPW Purchase -168th 107,363 - - - - - Sidewalk/Trail Prof Svc-Grant 37,432 73,139 30,961 - - - Sidewalk/Trail Project -Grant - - - 650,000 - - Smokey Pt. Blvd Corridor- Eng.167,784 343,529 397,750 362,500 - - SR 531 Trail (Congressional Funding)- - - - 1,050,000 - SR/531 Widening Project - - - 75,000 - - Transportation Comp Plan - 39,570 75,390 - - - WSDOT Coordinated Projects - - - 10,000 - - Total Expenses 3,788,383 4,549,102 1,267,997 20,332,500 7,155,457 8,878,616 Committed Ending Balance 460,153 144,020 2,748 0 617,591 103,868 60 PARK IMPROVEMENT - 311 The park improvement fund is a capital projects fund and does not generate its own revenue except nominal revenue from concessions at Haller Park and community garden fees. Revenues to pay for projects typically come from grants and/or park mitigation fees transferred from the growth fund. Assigned Ending Balance 18,353 21,390 297,865 2,152 11,100 14,500 61 CEMETERY CAPITAL - 316 The cemetery capital fund is a capital projects fund and does not generate its own revenue. The current fund balance comes from transfers of excess fund balance from the cemetery operating fund. The cemetery operating fund is not expected to have any excess fund balance to transfer into the capital fund this biennium. The fund does have adequate fund balance to invest in expansion of Garden Glen. 2021 2022 2023 2024 2025 2 026 Account Title Actual Actual Actual Budget Budget Budget Assigned Beginning Fund Bal. 46,511 51,058 81,416 71,393 132,508 83,408 Investment Interest 562 358 907 175 900 950 DAHP Grant - - - - 20,250 - Transfer In - Cemetery 3,985 30,000 61,000 15,000 - - Total Revenue 51,058 81,416 143,323 86,568 153,658 84,358 Signage Expense - - 12,615 - - - DAHP Grant 20,250 Garden Glen Expansion 50,000 50,000 Assigned Ending Fund Balance 51,058 81,416 130,708 86,568 83,408 34,358 62 EQUIPMENT REPLACEMENT – 320 The equipment replacement fund is considered a capital projects fund. Its purpose is to account for department contributions for future capital outlay of vehicles and equipment. Each department has an equipment replacement schedule identifying each vehicle and piece of equipment in their department. The schedule is a 10-year plan on how much funding will be needed and how the money will be spent during this period. Annual contributions made by each department are determined by the amount of money needed to pay for future replacement of equipment/vehicles when they reach the end of their useful life. If equipment/vehicles are added to the schedule and/or replacement occur sooner than originally planned, the annual contribution may need to increase. Equipment Replacement/Cost Summary Department 2025 2026 # of Vehicle Leases # of Vehicle Purchases # of Equipment Purchases Vehicles/Equipment Being Replaced 63 2021 2022 2023 2024 2025 2026 Account Title Actual Actual Actual Budget Budget Budget Assigned Beginning Fund Bal. 3,544,307 2,239,581 1,964,024 1,791,517 2,177,587 2,146,429 CED- Technology Fee 23,900 24,625 19,275 20,000 20,000 20,000 M&O Program Fees - Field Use 9,419 18,595 43,570 20,000 30,000 30,000 Investment Interest 30,104 15,155 23,080 25,000 26,000 26,000 Misc/Insurance Proceeds 12,815 1,000 14,714 - - - Interf Rental Fees-GF replacemt 266,200 267,200 315,200 315,200 413,000 513,000 Inter Fund CED (006)- - - 13,500 13,500 Inter Rental Fees-GF IT Tech 246,588 232,793 411,787 424,140 502,319 517,393 Bond Proceeds -Police Vehicles - - 690,668 - - - Sale Of Fixed Assets-parks - - - 200 200 200 Sale Of Fixed Assets-Sewer 1,175 5,800 - 200 200 200 Sale Of Fixed Assets - Water 13,105 6,550 6,100 200 200 200 Sale Of Fixed Assets - Airport - 5,100 15,000 - 200 200 Sale Of Fixed Assets - Street - 5,325 13,800 200 200 200 Sale Of Fixed Assets - Police - 16,085 1,800 200 200 200 Sale Of Fixed Assets - IT 6,344 5,403 17,911 3,500 200 200 Sale of Fixed Assets - CED 12,800 - 4,380 200 200 200 Sale Of Fixed Assets - Fire 12,100 - - - - - Sale Of Fixed Assets -Storm - - 34,982 200 200 200 Sale of Fixed Asset-Facilities - - 10,949 200 200 200 Sale of Fixed Asset-Cemetery - 2,750 - - 200 200 Subtotal 4,178,856 2,845,963 3,587,240 2,600,957 3,184,606 3,268,522 Transfer In EMS/Prg Dvlp 46,187 - - - - - Transfer In - Equip Airport 65,000 65,000 40,000 40,000 40,000 40,000 Transfer In - Cemetery - - 4,000 4,000 1,000 1,000 Transfer In - Equip PW M&O 41,000 45,159 35,000 35,000 30,000 30,000 Transfer In - Equip Sewer 40,000 40,000 40,000 40,000 40,000 30,000 Transfer In - Equip Stormwater 15,000 15,000 30,000 30,000 30,000 30,000 Transfer In - Equip Street 75,000 75,000 15,000 20,400 20,400 20,400 Transfer In - Equip Water 25,000 25,000 30,000 30,000 30,000 30,000 Transfer In - Sewer Membrane 342,000 40,000 325,000 325,000 - - Subtotal Transfers 649,187 305,159 519,000 524,400 191,400 181,400 Transfer In - IT Tech Airport 21,111 23,009 35,800 36,875 40,203 41,410 Transfer In - IT Tech Cemetery 2,934 3,022 6,353 5,000 9,796 10,091 Transfer In - IT Tech PW M&O 27,231 23,196 39,745 40,937 83,226 85,724 Transfer In - IT Tech Sewer 35,381 36,442 66,197 68,183 93,922 96,740 Transfer In - IT Tech StormWtr 11,053 11,385 23,200 23,896 28,734 29,597 Transfer In - IT Tech Street 9,259 9,537 16,648 17,148 - Transfer In - IT Tech Water 40,334 41,544 74,486 76,720 88,797 91,462 Subtotal Transfers IT 147,304 148,135 262,429 268,759 344,678 355,024 Total Revenue 4,975,347 3,299,257 4,368,669 3,394,116 3,720,684 3,804,946 64 2021 2022 2023 2024 2025 2026 Account Title Actual Actual Actual Budget Budget Budget IT Tech Equip - Airport 23,591 23,063 24,347 31,116 25,594 22,997 IT Tech Equip - CED 29,887 25,111 29,943 30,189 54,706 46,777 IT Tech Equip - Cemetery 3,451 3,064 7,021 3,492 7,316 7,316 IT Tech Equip - Executive 24,375 23,639 25,741 23,474 27,382 24,948 IT Tech Equip - Finance 30,041 24,385 32,156 26,531 40,721 37,267 IT Tech Equip - IT Dept 15,801 16,117 16,274 11,518 55,363 16,249 IT Tech Equip - Legislative 21,542 11,898 15,107 21,841 40,972 29,263 IT Tech Equip - Police 161,363 163,726 104,560 126,563 177,567 164,977 IT Tech Equip - PW M&O 30,797 27,423 23,866 32,602 66,883 50,891 IT Tech Equip - Sewer 37,958 44,566 60,646 40,256 84,403 61,999 IT Tech Equip - Stormwater 12,735 10,927 16,932 12,520 21,174 18,150 IT Tech Equip - Streets 16,760 9,478 10,247 13,587 10,888 8,285 IT Tech Equip - Water 55,122 49,178 77,985 44,438 69,776 57,167 Subtotal IT Equipment 463,423 432,576 444,825 418,127 682,745 546,286 Equipment - Airport - 238,812 - 145,019 20,498 Equipment - CED - 2,253 - 3,097 3,097 Equipment - Cemetery - - 37,000 7,000 30,000 Equipment - IT 34,184 1,210 2,378 8,000 2,889 2,889 Equipment - Police 258,489 167,058 189,983 343,200 331,296 417,792 Bond Debt - Police - - 690,668 - - - Equipment - PW M&O - 69,914 30,531 - 45,701 20,466 Equipment - Sewer 3,474 2 3,672 30,000 3,927 204,309 Equipment Fire/EMS 88,190 - - Equipment - Storm - 17,724 123,429 15,000 3,458 3,458 Equipment - Streets 113,421 163,807 29,546 - 5,820 5,820 Equipment - Water 4,475 - 5,412 30,000 13,369 45,231 Sewer Membrane 782,855 479,145 - - - - Transfer Out 983,152 - - - - - Law Enforcement - WCIA Reimb - - 14,714 - - - Permit Technology - Expenses 4,105 3,485 - 7,500 66,100 41,500 Subtotal Equipment 2,272,345 902,345 1,331,398 470,700 627,675 795,060 Lease Vehicles - Airport - - 11,249 31,554 38,237 38,237 Lease Vehicles - CED - - 4,382 14,832 6,456 6,456 Lease Vehicles - IT - 312 5,468 6,039 5,468 5,468 Lease Vehicles - PW M&O - - 13,413 52,290 33,423 60,071 Lease Vehicles - Sewer - - 5,315 22,452 7,295 20,619 Lease Vehicles - Stormwater - - 35,945 10,800 6,050 6,050 Lease Vehicles - Streets - - 3,877 20,400 12,011 12,011 Lease Vehicles - Water - - 11,935 40,020 25,578 52,412 Police - Interest Payments - 8,386 24,903 20,340 15,576 Police - Bond Principal Payments - - 120,930 104,412 108,976 113,739 Subtotal Leases - 312 220,899 327,702 263,834 330,639 Total Expenses 2,735,766 1,335,233 1,997,122 1,216,529 1,574,255 1,671,985 Assigned Ending Fund Balance 2,239,581 1,964,024 2,371,546 2,177,587 2,146,429 2,132,961 65 AIRPORT OPERATING FUND - 402 The airport aspires to be Washington’s premier general aviation airport and a vibrant economic resource for the citizens of Arlington. To support our vision, we will promote safe, professional airport operation through innovative community relations, responsible property management, and effective administration. The airport fund is an enterprise fund. Revenues are generated primarily from building and land leases. Revenues in an enterprise fund are restricted as to their use. Revenue generated from the airport can only be used to pay for costs related to operating, maintaining, and improving the airport. Land rents are based on a rate per square foot. Rates are established by a land appraisal conducted every five years. Land rates vary by zoning category, however most land rates in 2025 will be $.40 per square foot and $.42 per square foot in 2026. Building rates are adjusted annually by CPI. The budget estimates a CPI increase of 4.3%. Strategic objectives for this next biennium; focusing on preventative maintenance, modernization of facilities and technology. Most importantly, a concentration on development to ensure the airport evolves with the needs of the community aviation industry it serves. POSITION 2021 2022 2023 2024 2025 2026 AIRPORT DIRECTOR 1 1 1 1 1 1 AIRPORT OPERATIONS MANAGER 1 1 1 1 1 1 0 0 0 0 1 1 ADMIN SPECIALIST 1 1 0 0 0 0 Airport Director Airport Operations Manager Airport Operations Coordinator Airport Operations Specialist Admin Specialist III Intern -Airport Mgmt 66 67 2021 2022 2023 2024 2025 2026 Account Title Actual Actual Actual Budget Budget Budget Salaries & Wages 445,679 487,601 545,526 607,701 623,423 674,840 Leave Payout - 7,994 21,080 20,000 - 18,563 Overtime 1,690 7,504 7,108 1,800 3,800 3,800 FICA-Medicare-L&I-Unemploy 35,415 39,550 44,203 47,648 55,040 59,405 Retirement - DRS/DC Match 52,378 50,961 59,855 84,983 72,179 81,298 Health Insurance Benefits 66,301 85,117 89,400 91,368 113,741 118,836 Office Supplies 6,254 4,201 4,361 8,300 6,100 6,100 Operating Supplies 24,217 17,327 25,495 34,750 34,000 34,000 Uniform & Clothing 1,022 933 1,436 3,100 1,100 1,100 Vending Machine Supplies/Costs - 888 - 500 500 Meeting Materials 1,204 367 1,096 600 600 600 Small Attractive Fixed Assets - 7,508 1,049 2,500 2,000 2,000 Fuel 17,562 26,738 17,031 21,000 22,000 22,660 Professional And Legal Svcs 108,902 119,110 141,068 190,000 190,000 190,000 Interfund EMS 96,578 - - - - - Interfund - Police Serv Airp 774,068 675,573 714,291 725,385 749,545 774,092 Marketing 3,490 4,152 7,541 6,000 8,000 8,000 Bank/credit Card Proc Fees 11,339 10,890 14,127 12,500 20,000 20,000 Sales Tax - DOR Remittance 3,596 542 799 500 500 500 Acct/Admin Cost Allocation Fee 164,566 171,734 191,839 124,390 130,609 137,139 Communications & Postage 13,659 9,877 8,547 14,500 14,500 15,000 AR Accounts - Unapplied - - - - 10,000 10,000 Travel/Training 2,063 1,603 9,629 15,000 12,000 12,000 Operating Leases-copier 4,749 2,180 3,343 - - - Insurance - WCIA & Other 40,842 65,564 78,068 98,645 97,057 121,321 Utilities-PUD,Stormwater,etc 53,709 67,322 68,889 67,000 70,000 72,100 Vehicle Repair & Maintenance 9,966 13,515 31,214 6,000 20,000 20,000 Office Machine Repair & Maint 14 - - - - - Interfund - PW M&O Facilities 368,751 485,220 470,493 715,085 708,542 780,671 Annual Dues/Memberships 4,715 7,116 8,874 7,000 3,500 3,500 Refunds of Deposits 1,867 1,500 1,601 500 1,500 3,500 FAA Grant - Repmt - - - - - - Leasehold Tax -DOR Remittance 418,554 458,917 467,392 440,000 450,000 491,600 Sales Tax - DOR Remittance - - - - - - 2014 LTGO Refi 2009 -Principal 55,000 55,000 60,000 25,000 - - 2014 LTGO Bond - Interest 7,250 5,600 3,400 1,000 - - Building Improvements - 19,275 17,641 80,000 116,000 116,000 Maintenance Projects 84,249 210,842 132,484 180,000 208,000 211,000 Projects - 120,950 - - - - Fiber 188th/AP Blvd - - 169,296 - 150,000 150,000 Airport Restrooms - - - 250,000 - - Maint Vehicle Facility Storage - - - - - 600,000 59th Dr Security Cameras - - - - - 95,000 EV Charging Station Installation - - - - 40,000 - Capital Outlay-Equipment 131,583 - 21,043 8,500 148,500 140,500 Cares Act Grant Expense - - - - - - Airport - Lease Pmts - 1,855 1,518 - 2,750 2,750 Transfer Out - Wat/Sew/SW - - - - 3,000 3,000 Transfer Out -Equip Airport 65,000 65,000 40,000 40,000 40,000 40,000 Transfer Out -IT Tech Airport 21,111 23,009 35,800 36,875 40,203 41,410 Transfer To -A/P Reserve Fund 800,000 1,138,169 850,000 700,000 100,000 50,000 Total Expenses 3,897,343 4,470,317 4,367,427 4,667,630 4,268,689 5,132,785 Assigned Ending Balance 777,477 301,191 234,558 324,067 661,684 328,096 68 AIRPORT RESERVE – 410 The airport reserve fund is used to accumulate excess operating revenues from the airport’s operating fund. The reserve funds are used for future capital projects and/or used to meet grant matching requirements. $3.1 million of reserves is expected to be transferred to the airport capital improvement fund as grant match on the Taxiway Alpha overlay project and the Taxiway C extension project. Assigned Ending Bal.2,241,908 3,395,800 4,286,771 1,564,500 2,071,771 1,439,771 69 AIRPORT CIP – 413 The airport CIP fund was created to account for capital improvement projects at the airport. Revenues are primarily received from FAA grants, WSDOT grants and transfers from the airport reserve fund. Revenue also comes from an interfund loan payment from the general fund to the airport CIP fund. Annual payments on the interfund loan are $120,000. Planned spending on airport projects this biennium is about $8.7 million with most projects scheduled in 2025. $6.3 million is for the Taxiway Alpha project, $865,000 is budgeted for Runway 11/29 solar lighting and $1.5 million for Taxiway C. Arlington Airport, with Taxiway Alpha marked in red 70 2021 2022 2023 2024 2025 2026 Account Title Actual Actual Actual Budget Budget Budget Assigned Beginning Bal. 389,332 726,566 1,165,012 173,500 786,000 66,000 FAA Grants 377,859 2,624,846 19,220 711,000 WSDOT Grants - 116,507 5,761 - Airport Master Plan - - - 738,000 - - Taxiway Alpha Project - - - 3,000,000 3,200,000 - Taxiway C Project - - - - 180,500 561,358 Runway 11-29 Solar Lighting - - - - 765,000 - Investment Interest/Reimb 16,483 7,379 14,467 3,500 - - Interfnd Loan B&G Club Pri.103,142 104,178 83,036 91,448 93,268 82,551 Interfnd Loan B&G Club Int.16,858 15,822 36,964 28,552 26,732 37,449 Transfer In - Airport Reserve - - - 2,215,500 2,400,000 700,000 Total Revenue 903,674 3,595,297 1,324,459 6,961,500 7,451,500 1,447,358 RW 16/34 147,473 2,430,285 133,261 - - - Taxiway Bravo 23,423 - - - - - Non AIP projects 6,211 - - - - - FAA - Perimeter Fencing - - - 790,000 - - Airport Master Plan - - - 820,000 - - Taxiway Alpha Project - - - 5,341,500 6,330,000 - Taxiway C Project - - - - 190,000 1,387,000 Runway 11-29 Solar Lighting - - - - 865,500 - Total Expenses 177,107 2,430,285 133,261 6,951,500 7,385,500 1,387,000 Assigned Ending Balance 726,566 1,165,012 1,191,198 10,000 66,000 60,358 71 WATER – 403 The water fund is an enterprise fund. Revenues are generated from user charges on water consumption. Revenues in an enterprise fund are restricted as to their use. Revenue generated from water sales can only be used to pay for costs related to providing water service (i.e. operating water treatment plant, maintaining/construction of water lines and other water capital facilities) Arlington’s water currently comes from three sources: two wells (Haller Wellfield and Airport Well) and a connection with Snohomish County PUD District No.1. The Haller wellfield has been the City’s primary water source since 1906 and continues to supply 85% of the City’s total water needs today. The City is currently expanding its production capacity at the Haller wellfield to continue providing water for Arlington’s growing community. The strong influence of the Stillaguamish River on the Haller wells requires special treatment provided by the Arlington WTP. The other sources, Airport well and PUD connection, do not require filtration in the City’s treatment facility. The water department focuses on ensuring the availability, quality and sustainability of water resources to the community and to ensure that all residents have access to clean and safe drinking water. Arlington’s water service area Source: Public Works website 72 POSITION 2021 2022 2023 2024 2025 2026 PW Director (0.4) City Engineer (0.4) Enterprise Data & Tech Mgr (0.4) GIS Analyst II (0.4) GIS Analyst I (0.4) Utilities Manager (0.4) WTPO III WTPO III WTPO I WTPO I Water Dist Syst Spec III Water Dist Sys Spec II Water Dist Syst Spec II Water Dist Syst Spec I Water Dist Syst Spec I PW Accountant (0.4) Admin Specialist II (0.4) Eng Admin Specialist III (0.4) Engineer II - Civil (0.4) Engineer II - Civil (0.4) Engineer Tech II (0.4) Utility Locator Specialist II (0.34) Water Resource Planner 73 Assigned Ending Balance 1,044,405 1,491,111 1,596,858 970,299 1,079,851 1,020,555 74 WATER IMPROVEMENT – 405 The water improvement fund is a capital projects fund. Revenues come from transfers from the water operating fund and from water connection fees. The purpose of this fund is to accumulate money to pay for capital projects related to providing water services. In order to meet growing water demands, the city plans to invest about $22 million in infrastructure improvements for the next biennium. The city is increasing its raw water production capacity from its Haller South Wellfield located at Haller Park. At the same time, the city began work to design new wellhouse buildings, along with new pumps and controls, for the new production wells. With these two new wells, the city will increase its raw water production capacity from the current 1,700 gpm to 3,400 gpm. To treat the additional raw water being pumped from the Haller South Wellfield, the city is also expanding the water treatment plant (WTP) which will be the major project in 2025 and 2026. 75 Assigned Ending Balance 9,652,538 10,306,461 7,837,147 3,132,600 2,219,460 545,280 76 Sewer – 404 The sewer fund is an enterprise fund. R evenues are generated from user charges by providing wastewater treatment (sewer) services. Revenues in an enterprise fund are restricted as to their use. Revenue generated from sewer services can only be used to pay for costs related to operating a wastewater treatment plant, maintaining/construction of sewer lines and other sewer capital facilities. The Water Reclamation Facility (WRF) is responsible for protecting the environment by ensuring that wastewater is properly collected from residential and commercial customers and treated prior to discharge. The city’s sanitary sewer collections system consists of 68 miles of sewer main, 8 miles of sewer force main, 1,200 manholes, and 13 Lift Stations. Wastewater staff clean, video and locate sewer mains on a daily basis. Wastewater staff also assists in the inspection and documentation of all new construction of sewer infrastructure. View the Sewer Network Schematic Map (PDF). 77 POSITION 2021 2022 2023 2024 2025 2026 PUBLIC WORKS DIRECTOR 0.4 0.4 0.4 0.4 0.4 0.4 DEPUTY PUBLIC WORKS DIRECTOR 0 0 0.4 0.4 0 0 CITY ENGINEER 0.4 0.4 0 0 0.4 0.4 ENTERPRISE DATA AND TECH MANAGER* 0.4 0.4 0.4 0.4 0.4 0.4 UTILITY MANAGER 0.4 0.4 0.4 0.4 0.4 0.4 PUBLIC WORKS ACCOUNTANT 0.4 0.4 0.4 0.4 0.4 0.4 PUBLIC WORKS INSPECTOR 0.4 0.4 0.4 0.4 0 0 ENGINEER II - CIVIL ENGINEER 0.4 0.4 0.8 0.8 0.8 0.8 WASTEWATER TREATMNT PLANT OPER. I, II & III 78 Assigned Ending Balance 245,272 352,154 320,547 66,133 228,810 204,684 79 SEWER IMPROVEMENT – 406 The sewer improvement fund is a capital projects fund. Revenues come from transfers from the sewer operating fund and from sewer connection fees. The purpose of this fund is to accumulate money to pay for capital projects related to providing sewer services. Sewer infrastructure improvements for the next biennium total $6.6 million. Investments will be made in; •Annual sewer main replacements •Upgrades to lift stations LS-11 and LS-14. 80 Assigned Ending Balance 8,068,550 5,051,259 5,589,808 2,177,078 5,211,695 7,254,190 81 W/S BOND RESERVE – 411 This fund was created to satisfy bond requirements that a reserve be held in order to meet final debt obligations on the waste water treatment plant bonds. No activity will occur in this fund until final debt obligations need to be paid. The bonds have maturity dates ranging from 2026 to 2029. Budget Budget Restricted Beg. Bal. 1,042,546 1,022,699 1,022,699 1,022,699 1,022,699 1,022,699 Restricted Ending Bal.1,042,546 1,022,699 1,022,699 1,022,699 1,022,699 1,022,699 82 STORM – 412 The storm fund is an enterprise fund. Revenues are generated from user charges by providing storm water services. Revenues in an enterprise fund are restricted as to their use. Revenue generated from storm services can only be used to pay for costs related to providing storm water services. Revenue projections are based on a variety of assumptions including recent revenue trends, number of storm water customers, and anticipated growth. Expenses are consistent with prior year and assumes general cost increases. POSITION 2021 2022 2023 2024 2025 2026 83 2021 2022 2023 2024 2025 2026 Account Title Actual Actual Actual Budget Budget Budget Ass i gned Beginning Bal. 232,668 245,272 352,154 146,292 225,000 228,810 DOE-Grants 30,364 13,075 62,526 25,000 25,000 25,000 Service Charges 996,728 1,119,334 1,194,113 1,148,965 1,291,500 1,330,245 Penalties-stormwater 1,585 6,289 8,708 4,000 8,000 8,240 Investment Interest 3,215 2,380 5,906 3,000 4,000 3,000 Reimbursements 1,000 240 4 - 50 50 Transfer In - CED (006)- - 2,722 - 2,800 2,800 Transfer In - Airport - - - - 600 600 Transfer In - M&O - - - - 1,100 1,100 Transfers In - GF/Storm 15,000 15,000 32,187 37,083 46,871 49,504 Total Revenue 1,280,560 1,401,590 1,658,320 1,364,340 1,604,921 1,649,349 Salaries & Wages 351,590 386,136 393,654 482,648 505,885 541,131 Leave Payout 0 0 3,628 0 0 0 Overtime 313 680 2,376 400 500 500 FICA-Medicare-L&I-Unemploy 30,268 33,839 34,058 43,004 47,684 50,828 Retirement - DRS/DC Match 40,986 39,737 40,420 78,302 77,110 93,852 Health Insurance Benefit 63,026 56,140 59,451 68,452 82,223 85,762 Operating Supplies 9,191 4,143 12,106 10,260 15,000 15,600 NPDES Phase II- Reg Compl. 18,295 17,955 20,419 21,060 21,000 21,840 Small Attractive Fixed Asset 0 0 525 540 550 572 Fuel 4,693 8,956 4,979 7,020 6,500 6,760 Professional Services 13,031 6,177 8,406 12,960 10,000 10,400 Cr Card Fees/DOR/Use Tax 11,974 13,281 15,514 13,068 15,500 16,120 Software Annual Maint & Supp 5,741 3,999 6,639 7,560 9,000 9,360 Storm Janitorial & Landscaping 2,821 2,650 1,801 5,184 5,200 5,408 State Tax 36,688 17,953 27,800 18,360 18,000 18,720 City Tax 50,076 56,625 55,340 57,809 65,175 67,075 Acct/Admin Cost Allocation 42,647 45,885 53,332 50,658 53,190 55,849 Communications 3,514 3,527 4,995 3,996 6,000 6,240 Per Diem Travel/Registration 813 3,087 2,324 540 5,400 5,616 Insurance - WCIA 13,895 18,809 20,235 27,945 36,460 45,575 Stormwater Utility Fees 1,561 1,761 1,452 1,728 1,500 1,560 Repair & Maintenance 986 1,484 1,239 3,780 5,000 5,200 Repairs & Maint Wetland 1,996 1,133 210 2,160 4,000 4,160 Vehicle Repairs & Maint 4,942 5,361 4,642 6,480 8,000 8,320 Interfund - M&O/Streets 116,448 127,627 161,290 151,657 60,000 60,000 Pub. Education/outreach 2,587 3,723 2,571 3,200 3,000 3,120 Storm Capacity - Grant 16,655 11,965 2,386 25,000 25,000 25,000 Capital Outlay 0 0 2,288 0 Storm Copier Lease 496 416 492 540 500 500 Transfer Out - Storm Water CIP 164,000 150,000 340,000 140,000 230,000 220,000 Transfer Out -Equip Storm 15,000 15,000 30,000 30,000 30,000 30,000 Transfer Out - IT Stormwater 11,053 11,385 23,200 23,896 28,734 29,597 Total Expenses 1,035,287 1,049,436 1,337,773 1,298,207 1,376,111 1,444,665 Assigned Ending Balance 245,272 352,154 320,547 66,133 228,810 204,684 84 STORM IMPROVEMENT – 409 The storm improvement fund is a capital projects fund. Revenues come from transfers from the storm operating fund. The purpose of this fund is to accumulate money to pay for capital projects related to providing storm services. Stormwater improvements in the next biennium total $720,000 for repair and maintenance to the stormwater system, detention pond cleanup and the Prairie Creek Culvert project. Assigned Ending Balance 664,046 659,847 893,516 117,300 470,800 494,800 85 MAINTENANCE AND OPERATIONS – 504 The City of Arlington Maintenance and Operations Department is committed to promoting the City's mission while maintaining a professional image and providing a high level of customer service to the citizens and businesses of Arlington, our visitors, and the surrounding community. This fund is a central service fund to account for maintenance & operations activities and maintenance employee salary/benefits. The majority of its revenue comes from other departments that pay for services. All M&O employee salaries/benefits are charged to the M&O fund. Each department will be charged a cost based on the number of planned hours worked at each department. Hours will be tracked and reconciled each month to make sure actual costs are aligned with budget. No other significant items to note in this fund. The budget reflects the addition of one FTE in 2026. Operating expenses increased based on general cost increases and to plan for unforeseen repairs. POSITION 2021 2022 2023 2024 2025 2026 M&O Manager M&O Supervisor Crew Chief Maint Tech II Maint Tech II Maint Tech I Maint Tech I Maint Tech I Maint Tech I Crew Chief Maint Tech II Maint Tech I Maint Tech I Maint Tech I Maint Tech I Finance Tech II 86 2021 2022 2023 2024 2025 2026 Account Title Actual Actual Actual Budget Budget Budget Assigned Beginning Fund Bal. 33,878 21,189 68,613 282,109 125,000 128,696 Misc/Grant 826 4,373 8,165 0 0 0 Field Light Fee/Rentals 666 574 1,886 600 1800 1800 Interfund - GF/Facilities 1,366,000 1,411,000 810,564 917,415 1,102,811 1,297,989 Interfund - GF/Facilities - 800,000 800,000 850,000 825,000 Interfund - Cemetery 32,500 88,698 51,518 144,366 40,015 43,240 Interfund - Water 2,499 (1,615) 8,551 0 7200 7802 Interfund - Sewer 2,499 6,000 8,551 0 7200 7802 Interfund - Storm - 161,290 151,657 60,000 60,000 Interfund - Streets - 308,520 238,331 384,024 416,829 Interfund - Airport 368,751 485,220 470,493 715,085 708,542 780,671 Interfund Library 19,640 - 0 0 0 0 Investment Interest 1,004 286 2,379 200 2300 2300 Donations - - 300 200 300 300 Donations - Graffiti Removal - - 0 200 100 100 Reimbursements 6,020 289 1,463 200 50 50 Reimbursements - M&O 1,687 2,633 0 350 350 350 Total Revenue 1,835,969 2,018,645 2,702,292 3,250,713 3,289,692 3,572,929 Salaries & Wages 629,580 661,977 968,675 1,226,198 1,316,589 1,467,701 Part-Time Help 140,590 145,835 161,728 187,200 211,669 227,240 Leave Payout 7,826 16,103 9,479 8,000 11,625 12,293 Overtime 48,818 84,807 80,781 73,000 50,000 50,000 FICA-Medicare-L&I- Unemploy 83,968 95,112 132,979 147,606 164,882 182,191 Retirement - DRS/DC Match 92,448 90,134 119,439 217,026 164,982 194,530 Health Insurance Benefits 156,527 166,314 202,326 276,870 252,514 288,091 Operating Supplies 70,050 70,542 67,144 90,000 80,000 80,000 Shop Supplies 4,567 9,966 15,975 6,000 18,250 18,250 Uniforms And Clothing 3,741 6,479 9,584 10,000 11,000 11,000 Graffiti Removal 805 1,527 230 1,000 1,000 1,000 Facilities - Special Projects - - 3,396 5,000 5,000 5,000 Small Attractive Fixed Assets 131 3,186 3,518 5,000 6,000 6,000 Fuel 16,379 23,959 22,444 15,000 25,000 25,750 Professional Services 72,491 86,853 70,960 77,250 77,250 77,250 Sales & Use Tax - DOR 797 87 339 200 200 200 Acct/Admin Cost Allocation Fee 87,895 99,285 156,254 161,591 169,670 178,153 Communications 8,951 12,122 15,247 10,000 20,000 20,600 Travel & Training/Registration 967 5,689 9,181 12,500 13,000 13,500 Insurance - WCIA 41,037 52,970 89,887 110,666 117,749 147,186 Utilities 201,597 168,731 170,059 213,874 190,000 195,700 Vehicle Repair & Maint 4,791 10,400 4,763 6,000 8,000 8,000 Office Machine Repair & Maint 1,163 220 229 0 - - Interfund-Rent/Storage Lot#105 12,287 12,628 12,969 12,969 13,652 14,335 Interfnd -M&O Shop Lot 106 11,232 11,544 11,856 11,856 12,480 13,104 Interfnd Storage 107/food bank 14,976 15,392 15,808 15,808 16,640 17,472 Holiday/community Events 12,147 11,832 12,268 25,000 27,500 27,500 Park Amenities 2,161 346 2,091 2,500 3,000 3,000 Athletic Fields Maintenance 8,694 6,408 12,528 20,000 30,000 30,000 Park Bench-donations - - - 500 500 500 Insurance - WCIA Parks 6,267 7,921 9,731 8,825 18,716 23,396 Public Art - Insurance 1,605 1,640 1,725 1,700 2,000 2,060 Public Art Maintenance 436 171 - 210 - - Reimbursements 125 - - 50 - M&O Copier Lease Pmt - - 793 0 1,902 1,902 Transfer Out - GF Recycling 1,500 1,500 1,500 1,500 1,500 1,500 Transfer Out - Equip PW M&O 41,000 41,000 35,000 35,000 30,000 30,000 Tranfer Out - IT Facilities 27,231 27,355 39,745 40,937 83,226 85,724 Tranfer Out - Water, Sewer, Storm - - - - 5,500 5,500 Total Expenses 1,814,780 1,950,033 2,470,630 3,036,836 3,160,996 3,465,628 Assigned Ending Fund Bal. 21,189 68,613 231,662 231,877 128,696 107,30187 CEMETERY PRE-NEED - 622 The cemetery pre-need fund is used to account for revenue where individuals have pre-paid for items needed at the time of burial. When the burial time occurs, the pre-paid items are purchased from this fund to use for the burial service. Assigned Ending Balance 79,023 84,994 43,847 95,116 47,437 50,912 88 CITY FIDUCIARY ACTIVITY - 633 This fund is used to account for money collected on behalf of another government (like court related fees that are required to be submitted to the state). This fund does not generate revenue, it is a pass- through fund (monies collected locally and remitted to other organizations). 89 2021 2022 2023 2024 2025 2026 Account Title Actual Actual Actual Budget Budget Budget State Building Code Fees 3,915 2,711 1,554 3,000 2,500 2,500 Ems/Trauma Care 2,234 929 1,444 2,500 2,500 2,500 Crime Victims Assessment 2,920 1,053 1,816 2,000 2,000 2,000 Trafic Safety Educ Assess 78,931 39,835 75,026 100,000 75,000 75,000 Judicial Information Sys 10,124 4,499 6,618 10,000 10,000 10,000 School Zone Safety 25 104 286 250 250 250 Crime Lab - Blood/Breath Fee 69 3,479 3,951 200 - - Brain Injury 1,693 779 1,337 1,800 1,800 1,800 Auto Theft 4,480 1,958 2,888 4,500 4,500 4,500 HWY Safety Acct 1,552 1,233 1,021 1,500 1,200 1,200 Death Inv Acct 355 243 219 300 300 300 WSP Highway Acct 2,014 1,382 1,244 2,000 2,000 2,000 DV Previous State - 30 15 - 100 100 DOL Tech Support - - 930 - 1,500 1,500 Dist Dr Prev State - - 4 - 50 50 Police Laminating - DOR 71 95 83 150 150 150 General Fund - Remit DOR 9 577 - 500 200 200 Fixed Assets - Remit to DOR 666 16 1,098 200 200 200 Cemetery - Remit to DOR 15,335 15,854 14,646 15,000 15,000 15,000 PW M&O - Sales Tax DOR 60 1,764 4,149 2,100 2,100 2,100 Water - Remit to DOR 94 273 568 150 600 600 Airport - Remit to DOR 952 1,067 1,174 1,000 1,000 1,000 Police - Seizure Property-DOR 3 - - 100 100 100 LET Espresso 865 - - - - - LET - Comm Garden 71 96 79 100 100 100 Leasehold Tax - CED Row 8 15 - 100 100 100 Park Improvement - Sales Tax - 19 242 - 300 300 Total Expenses 126,446 78,008 120,393 147,450 123,550 123,550 Nonspendable Ending Balance 1,351 1,289 8 1,300 1,300 1,300 90 CEMETERY ENDOWMENT - 702 The cemetery endowment fund is used solely for the improvement, repair, preservation, and care of the cemetery, as authorized by RCW 68.52.040. RCW 68.52.040, in summary, states that a percentage of proceeds may be aside to be used in the care of lots, improvement of the cemetery, preservation of structures, repair of fences and walkways or for planting trees, shrubs and flowers. The cemetery commission reviews the cemetery fees and makes recommendations for the percentage to be set aside for the next year. Nonspendable Ending Bal 352,590 389,310 411,567 427,048 455,000 480,675 91 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments General Fund Beginning Fund Bal.4,095,750 7,922,547 7,303,444 4,747,633 6,783,608 6,800,000 5,615,717 Real & Personal Property Tax 4,864,827 2,794,425 2,985,941 3,259,140 2,617,550 5,019,207 5,214,703 Assumed 1% plus new construction. 7% increase in AV based on SnoCo prelim and 5 yr average for new construction $139 million. Retail Sales & Use Tax 8,375,193 9,851,963 8,176,953 7,800,693 4,629,074 8,105,339 8,510,606 Assume 4.5% increase in actuals from 2023 revenue - excluding Amazon). Affordable & Sup. Housing Tax 73,077 40,543 40,126 50,000 20,443 45,000 45,000 Rec'd $45,000 SFY2022 and 2021 Natural Gas Use Tax 12,624 15,379 15,600 15,000 9,987 15,678 15,756 1/2 % growth rate per year: $11,000 in 2020, $12,600 in 2021, $15,000 in 2022 Criminal Justice Sales Tax 458,228 500,901 518,362 472,500 342,656 533,913 555,269 averaging 9% growth since 2018, assumed 3%, consistent with retail sales assumption. Utility Tax - Water 200,792 220,936 235,769 226,961 149,800 248,100 258,170 5% Water Budget revenue; Water/Meter fee/Penalties/interest Utility Tax - Sewer 299,093 324,310 343,507 339,255 244,512 357,247 395,465 5% Water Budget revenue; Water/Meter fee/Penalties/interest Utility Tax - Storm Water 50,076 56,625 60,419 57,648 41,820 65,175 67,075 5% Storm Revenue Utility Tax - Natural Gas 320,661 396,616 497,763 360,294 384,602 537,584 580,591 averaging 13% growth since 2018. Assume 8% with recent rate hikes and expected increases in residential and commercial Utility Tax - Tv Cable 391,380 400,403 378,035 399,247 221,333 380,000 380,000 0% growth since 2018. Keep at 2023 actuals. Utility Tax - Telephone 234,198 223,461 214,661 210,000 149,476 215,000 215,000 10% average decline since 2018. Keep at 2023 level. Utility Tax - Electric 1,214,916 1,293,143 1,402,615 1,339,444 1,047,616 1,458,720 1,517,069 averaging 4% growth since 2018. Assume 4% Utility Tax - Garbage 418,588 471,774 550,199 461,493 391,088 588,713 629,923 averaging 11% growth since 2018. Assume 7% Gambling Tax-PB & PT 155,240 197,929 203,104 112,000 123,869 200,000 206,000 Budgeted at 2022/2023 actuals. Gambling Taxes - Amusement Gam 154 392 626 300 355 300 300 Leasehold Excise Tax 139,902 152,147 159,289 154,350 132,954 166,950 175,298 averaging 5% growth since 2018. Budgeted 5% increase from 2023 actuals. Anti-harassment Order 560 400 160 500 - 500 500 Occupation Licenses 710 1,690 775 500 205 500 500 Franchise & Royalties Fees-cab 229,552 232,668 216,402 230,000 131,838 232,000 232,000 averaging 0% growth per year. Budget at average 5 yr revenue. Franchise- PEG Capital Revenue 10,789 10,635 9,393 11,500 6,065 10,707 10,707 averaging negative 3% decline since 2018. Budget at average 5 yr revenue. Business License 89,975 112,110 126,980 85,000 104,000 120,000 126,000 significant growth since 2018. Budget based on 2 yr average revenue. Animal Licenses 1,070 1,065 1,135 1,500 1,200 1,500 1,500 Gun Permits 10,663 10,661 8,391 10,000 7,470 10,000 10,500 averaging 10% growth since 2018. Revenues fluctuate. Bullet Proof Vest Grant 3,845 - - 3,000 3,012 3,000 3,000 Dept of Justice Grant 1,564 SAFER Grant 104,010 1 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments COPS Grant 93,000 - DOT- Traffic Safety Commission 1,132 3,416 8,848 1,000 17,122 3,500 2,500 CARES Act 195,378 Other Grants 61,487 159,682 167,400 WA Emergency Mgmt - Cybersecurity 140,000 75,000 WA Criminal Justice Train Comm 2,750 3,600 1,000 2,000 41,666 2,000 2,000 DOE Recycle Grant 6,459 7,161 13,174 11,250 720 11,250 11,250 Dept of Commerce - Innovation Center 364,560 WA State HCA- Mobile Health 22,780 439,720 375,000 375,000 287,500 287,500 Grant ends 7/31/2025. Pud Privilege Tax 148,849 155,885 166,645 155,000 179,329 186,502 193,963 averaging 4% growth since 2018. Assume 4% growth from 2024 actuals Criminal Justice - High Crime 61,273 32,096 - 60,000 - - - unpredictable, received no revenue in 2023 and none to date in 2024. Criminal Justice - Population 6,695 7,117 7,689 8,321 6,160 9,192 9,560 Used 2024 pop est of 22,980. Per capita rate estimate from MRSC is $.40. Crim Justice-spec Programs 23,841 25,235 27,138 28,905 21,659 32,172 33,459 Used 2024 pop est of 22,980. Per capita rate estimate from MRSC is $1.40. Marijuana Excise Tax 88,626 108,721 107,116 83,000 54,066 109,258 111,443 averaging 2% growth since 2018. Assume 2% from 2023 actuals. DUI- Cities 3,332 2,372 1,471 2,500 1,650 2,500 2,500 Liquor Excise Tax 142,413 146,410 149,064 149,563 112,062 150,749 153,764 Per MRSC pop est 22,980 @ $6.56 per capita Liquor Profits 162,758 160,605 162,551 164,673 82,058 169,363 172,750 Per MRSC pop est 22,980 @ $7.37 per capita Sno Co Grant - Public Defender 13,200 10,800 16,496 2,520 - 10,800 10,800 based on 2024/2025 grant from OPD. Sno Co - Homeless Program 7,977 3,573 7,396 5,000 3,988 7,400 7,400 consistent with County's funding level the past 3 years Stilly Tribe - Axon Grant 68,011 68,000 - 30,000 2025 -only for Axon report writer LTAC Grant - City Events 10,129 1,200 29,400 20,000 7,471 104,500 48,750 Eagle Fest $6K; Reader board $20K; Heritage $2,500; Holiday Lighting $10K; Hometown Hol $56K; Summer Ent $10K Util Billing Lien Search Fee 12,390 8,850 8,152 9,000 4,890 8,000 8,000 unpredictable, based on 2022 and 2023 actuals Acct/Admin Cost Allocation Fee - - 963,504 788,324 1,011,675 1,062,255 Assumed 5% increase from 2024 budget Publications & Maps For Sale - 1,250 - 500 - 500 500 Copy Fees 761 935 193 300 59 300 300 CPL- Laminating Fee 961 999 820 500 179 500 500 Police Services 37,965 25,353 5,089 20,000 6,649 20,800 21,632 4% increase Police SRO Agreement-ASD 42,377 70,435 95,735 128,000 98,768 109,000 114,450 75% of base pay for SRO Interfund- Police Airport Svc 774,068 675,573 714,291 725,385 593,497 749,545 774,092 Based on prelim PD budget as of 7.25.24 KG Fire District #21 Contract 107,800 Body Worn Camera Footage - - 33 - 229 500 500 new revenue for police Fingerprinting 989 2,516 2,129 1,000 360 1,000 1,000 EMS - Recovery Payments - - 8,854 - 3,480 1,500 1,500 still receiving recovery payments - EMS transports Outdoor City Facility Use Fee 123 179 - 200 - 200 200 Class/recreation Registration - 431 468 500 420 500 500 2 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Traffic Inf - Court Collected 113,699 74,387 111,723 155,000 59,889 130,000 130,000 Fluctuates quite a bit since 2018, annual average about $130K Parking Infractions 1,300 1,075 250 1,700 25 1,700 1,700 Penalties on Business Licenses 11,400 Penalties On Gambling Taxes - 40 27 100 - 100 100 Investment Interest 126,628 133,438 216,479 100,000 192,517 220,000 220,000 increase in investment portfolio and locked in higher interest rates. Based on YTD Sales Tax - Interest 5,534 10,816 29,170 10,000 20,257 20,000 20,000 increase in investment portfolio and locked in higher interest rates. Based on YTD NCRFA - Fire Station 48 - - - 277,985 - 277,985 277,985 per annexation agreement, NCRFA pays for Station 48 debt beginning 2024 until maturity Parks & Recr Prog Donation 700 1,050 2,000 300 11,000 300 300 Holiday Heroes - Donation 5,018 5,000 5,400 5,000 - 5,000 5,000 Employee Wellness Grant 740 - 1,010 500 - 500 500 Police K-9 Donations 355 6,088 210 1,000 730 1,000 1,000 Police-Unclaimed prop 5+ years 2,920 8,998 8,711 1,000 660 2,000 2,000 Increased based on 2022 and 2023 actual activity Police Unclaimed Property-Cash 16,627 917 1,215 10,000 431 5,000 5,000 Police Seizure - Proceeds Sale 94 - 40 200 - 200 200 Judgements & Settlements 1,064 - 148 1,000 - 1,000 1,000 Other Misc Rev & NSF Fee 115,670 9,147 14,698 1,025 6,014 5,000 5,000 Increased based on 2022 and 2023 actual activity Reimbursements -Police Dept 5,401 38,731 7,685 2,000 4,471 5,000 5,000 Increased based on 2022 and 2023 actual activity Reimbursements 158,560 84,781 35,978 1,000 5,644 25,126 31,157 $24,126 reimbursement from NCRFA for fire station insurance premiums Sale of Property 357,571 Transfer In - Prog Dev. (closing fund)151,240 Transfer In - Cemetery 96,132 Transfer In - Permitting 3,237,145 2,118,746 1,013,807 1,586,235 883,730 1,689,100 1,669,005 $1.5M Assumes about $1 million in salary/overhead costs, plus full cost of additional permit tech, the rest offsets Safe built and fire plan review fees. Added $66,100 for Civic Plus Transfer In - Fire/EMS Closeout 1,041,191 Transfer In -PW M&O Recycling 1,500 1,500 1,500 1,500 - 1,500 1,500 Transfer In - Water Recycling 1,700 1,700 1,700 1,700 - 1,700 1,700 Transfer In -Sewer Recycling 1,700 1,700 1,700 1,700 - 1,700 1,700 TOTAL REVENUE 28,542,895 30,603,213 27,047,262 25,725,524 21,117,209 30,529,750 30,043,303 includes beginning fund balance Legislative Official Publication 5,695 5,988 26,871 7,500 10,826 7,500 7,725 Salaries & Wages 131,928 159,310 178,844 198,199 136,180 193,116 201,806 (7) Council Members FICA-Medicare-L&I-Unemployment 10,235 12,385 13,884 16,608 10,604 18,278 18,942 3 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Medical - Paid Family Leave 2,237 7,507 8,051 8,579 6,245 8,325 9,042 Travel/Training/Per Diem 3,157 1,146 9,100 14,500 621 14,500 14,500 combined with tuition/training/registration City Council Retreat 4,482 15,174 932 15,000 7,631 5,000 15,000 Off budget year Interfund - IT Replacement 17,071 16,447 30,555 31,470 25,748 42,110 43,374 Smartsheet, eSkills & general cost increases Insurance - WCIA 4,699 6,865 5,612 8,234 4,775 10,002 12,503 Updated per WCIA - 8/7/24 SA Prof Services Lobbying 36,000 36,000 36,174 38,000 21,000 38,000 38,000 Legislative Budget 215,504 260,823 310,022 338,090 223,631 336,831 360,892 Administration - - Salaries & Wages 724,421 815,584 857,807 950,851 690,703 1,034,421 1,098,282 (7) FTEs (includes Mayor) Leave Pay out 3,050 16,050 19,961 - - - - Vacation Buy Out City Adm 15,426 - 17,656 18,062 18,829 20,357 21,595 COLA and step Overtime - 2,906 8,204 1,500 - - - FICA-Medicare-L&I Unemploy 54,044 60,546 66,370 69,240 54,967 86,803 92,144 director longevity, COLA's Retirement - DRS 84,102 83,772 92,719 140,552 76,052 139,313 148,602 Medical Insurance 70,304 99,170 98,207 109,232 94,282 136,064 142,699 employee change in benefits, expected premium increase Office Operating Supplies 11,283 8,869 10,550 13,200 7,284 10,200 10,200 Include $200 from office machine maint Fuel 121 52 173 200 149 210 200 Professional Services 36,589 27,494 14,713 30,000 23,476 32,000 34,000 Social Worker 164,992 183,357 196,788 213,431 160,049 233,000 234,150 Community Engagement-Resources - - - 25,000 - - - moved to 001.573.90.41.02 Communication 35,029 39,781 15,762 12,500 10,858 15,000 15,000 Communication Programs - - 18,035 20,000 13,116 20,000 20,000 Previously was titled "Zen City Core - Agreement". Communications Marketing - - 1,281 2,500 1,236 2,500 2,500 TV Access Channel 2,001 605 2,354 800 - 800 800 Newsletter 24,299 18,522 41,647 27,000 29,047 27,000 27,000 Travel/Training/Per Diem 8,002 17,216 20,754 17,000 13,923 18,000 18,000 Interfund - Equip Replacement 3,200 3,200 2,200 2,200 1,800 3,500 3,500 Preparation for Exec vehicle replacement in 2029 Interfund - IT Replacement 21,112 21,745 39,270 40,448 33,094 41,039 42,271 Smartsheet, eSkills & general cost increases Insurance - WCIA 11,238 16,397 23,232 35,842 36,831 34,531 43,163 Per estimated 25% increase overall and allocation method Fire Station 47 Lease 3,947 Vehicle Repair & Maintenance 7 179 1,176 500 8 500 500 Administration Budget 1,273,166 1,415,445 1,548,856 1,730,058 1,265,702 1,855,238 1,954,606 Governmental Memberships - Annual-Membership, Subscriptions 6,439 6,420 6,948 7,500 5,224 7,900 7,900 Awc-association Of WA Cities 15,352 16,489 16,852 18,353 17,519 19,270 20,200 Snohomish County Tomorrow 4,032 4,207 5,114 6,103 5,279 6,400 6,700 Stillaguamish Senior Center 10,000 7,750 20,572 25,000 14,583 25,000 25,000 Puget Sound Regional Council 6,969 - 7,079 7,200 7,524 7,600 7,700 4 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Dept Of Emerg Management 26,417 28,354 29,434 31,800 22,076 33,091 34,745 Puget Sound Air Pollution 13,681 14,500 16,423 16,037 14,040 18,734 19,483 per letter from Puget Sound Clean Air Agency for 2025 Assessment. KG 7.19.24 Economic Alliance Snohomish Co 15,000 10,000 5,000 5,000 5,000 5,000 5,000 Arl/Sm Pt Chamber Of Comm - - - 600 - 600 600 SCCIT 500 - 500 500 500 550 550 Misc/Community Svcs 200 126 1,770 4,000 2,538 3,000 3,000 Snohomish County Cities - 200 200 200 200 200 200 Alliance For Housing (AHA)2,042 2,150 2,775 2,500 2,948 2,500 2,500 National League Of Cities 1,604 1,652 - 1,800 1,701 1,800 1,800 Community Resource Center 19,760 20,000 40,000 42,520 40,000 20,000 20,000 Greater Seattle Partners 5,000 - - 5,000 - - - Marketing-Economic Development 93,269 70,377 68,400 106,800 33,800 50,000 50,000 Includes Arlington Awaits Criminal Justice Consortium - - - 7,500 - 7,500 7,500 Governmental Budget 220,266 182,224 221,067 288,413 172,931 209,145 212,878 Finance - - Salaries & Wages 715,976 731,613 806,943 914,706 690,634 1,037,234 1,257,277 COLA/succession planning Finance - Leave Payout - 20,759 585 12,573 - - 32,000 Overtime Pay - - 52 - 399 - - FICA-Medicare-L&I-Unemploy 56,719 58,171 62,553 71,142 56,323 86,261 105,273 Retirement - DRS 83,865 74,794 84,479 132,261 74,885 121,052 151,601 Health Insurance Benefits 83,944 81,589 119,267 136,490 99,425 162,131 189,334 Office & Operating Supplies 7,453 7,577 13,546 7,700 7,462 13,000 13,260 Postage paid envelopes increase in postage/staff/bulk mail permit/AP, Payroll checks/Toner Small Attractive Fixed Assets 545 - - 500 365 500 500 Professional Services 2,628 6,247 13,052 5,800 8,269 5,800 5,800 Gaylynn- Sales tax/Loomis/Shredding Bank/DOR Sales Tax/CrCard Fees 9,638 7,788 6,833 8,240 3,761 7,500 7,500 Utility Billing Proc/Mailing 63,292 69,507 78,199 65,000 58,323 80,000 81,600 Valli/ Xpress Bill Pay increases - U/B Webcheck Fee 6,118 4,489 4,345 6,200 2,590 5,000 5,000 State Examiner 60,579 45,080 81,516 74,000 22,090 74,000 74,000 Communication/Internet 7,818 6,314 6,792 7,600 5,874 7,600 7,600 Travel/Training/Per Diem 4,819 6,588 7,789 6,700 1,969 9,000 9,000 WFOA / Caselle /Smartsheets/BARS/SAO Acct - New staff Interfund - IT Replacement 22,547 23,223 40,868 42,095 34,441 55,029 56,681 Smartsheet, eSkills & general cost increases Insurance - WCIA 16,140 22,402 33,720 42,261 40,623 48,000 60,000 Updated Per WCIA 8/6/24- SA Dues And Memb Fees 940 1,754 1,494 1,500 1,333 1,800 1,500 SCCFOA/NIGP/WFOA/MRSC Roster/CPA Election Cost 48,072 6,023 28,432 25,000 4,823 25,000 25,000 Voter Registration Costs 21,351 20,730 24,625 25,000 29,554 30,000 30,000 Increase from Sno County Finance Department Budget 1,212,443 1,194,648 1,415,090 1,584,768 1,143,143 1,768,907 2,112,926 Professional Services -Peiffle 97,913 79,905 56,362 90,000 58,987 150,000 150,000 attorney retirement, expecting cost increase 5 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Professional Services - Holden - 1,870 3,150 1,000 - - specific situation - do not need to budget ongoing City Attorney 97,913 81,775 59,512 91,000 58,987 150,000 150,000 Personnel Services LEOFF1 Retiree Medical Reimb 102,128 57,325 15,605 50,000 16,738 50,000 50,000 4 retirees - activity hard to predict, based on recent trend and YTD LEOFF1 Med Insurance Premiums 18,275 14,097 20,848 30,000 9,955 30,000 30,000 Old Age Survivor Insurance 60 495 58 200 60 200 200 Employee/Safety Wellness Supplies 3,000 2,051 3,241 3,000 1,333 4,500 4,500 added $1,500 Program Request Approval; Ability to host safety events and incentive participation by offering prizes, similar to wellness program. Employee Recognition Prog - - 915 2,000 - 2,000 2,000 Volunteer Recognition - - - 1,000 200 1,000 1,000 RETRO Program Fee 26,399 25,726 15,109 35,000 15,893 35,000 35,000 Tuition Reimbursement Program - - 16,094 15,000 9,653 15,000 15,000 FLMA Protected Leave Mgmt Syst - - - 2,000 - 2,000 2,000 ORCA Bus Passes - - 5,955 - 212 500 500 based on 2024 YTD. Employee -Safe Driving Program - 1,885 - - - 1,000 1,000 expected testing for new hires. Personnel Budget 149,862 101,580 77,825 138,200 54,043 141,200 141,200 HR - Central Services Leadership Training Supplies - - 194 - 134 500 500 Labor Negotiations 2,235 3,402 1,352 30,000 12,115 30,000 30,000 Personnel Services 32,874 120,559 66,187 45,000 58,389 45,000 45,000 recruitment, background checks, testing Recruitment Incentive - - - 15,000 - 15,000 15,000 Leadership Training - - 3,000 - 230 1,500 1,500 continued development of current mgmt and/or training for promotion into mgmt HR - Central Services Budget 35,109 123,960 70,733 90,000 70,869 92,000 92,000 Interfund Transfers Interfund - PW M&O Cost Alloc 1,366,000 1,411,000 810,564 917,415 573,289 1,102,811 1,297,989 approx. 2,000 more worker hours, COLA Interfund - PW M&O 19,640 - 800,000 800,000 654,546 850,000 825,000 support operating budget (non-salary) Total Operating M&O Transfers 1,385,640 1,411,000 1,610,564 1,717,415 1,227,835 1,952,811 2,122,989 - IT Dept Salaries & Wages 312,397 334,678 442,728 637,256 315,842 610,744 660,083 (5) FTEs;director longevity/auto, COLA's. Previous year budget had manager level FTE Leave Pay Out - - 1,910 - 2,555 - - Overtime - 3,980 3,920 5,400 3,560 5,400 5,400 FICA - Medicare-L&I-Unemploy 24,568 26,735 34,776 50,046 25,797 50,675 54,705 Retirement - DRS 36,613 34,855 46,798 92,997 33,848 69,906 79,640 6 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Medical Insurance 42,121 37,570 59,907 86,588 44,958 86,776 89,672 Office/Operating Supplies 19,733 9,481 57,182 22,000 18,429 25,000 25,000 Regularly over budget in this line item. Increase to avoid Small Attractive Fixed Assets - - - 500 - - - Fuel 411 389 645 450 249 450 450 Professional Services 5,556 34,208 33,053 5,000 25,399 5,000 5,000 have been contracting out managed IT services as unable to fill 5th position. Plan to fill budgeted FTE in lieu of contracting out. IT Security 19,904 23,074 23,803 30,000 48,274 30,000 30,000 IT Security Monitoring 47,872 DOR - Sales & Use Tax Paid - 19 66 25 - 50 50 based on 2023 actuals. Communications 9,051 5,247 10,516 10,000 6,853 10,000 10,000 Training/Registration/Per Diem 1,359 4,662 6,294 10,000 11,019 15,000 15,000 Increase to allow all staff to train - IT training is approx $4000/person Interfund - Equip Replacement 6,000 6,000 5,000 5,000 4,090 5,000 5,000 Interfund - IT Replacement 8,656 15,189 22,776 23,460 19,194 30,351 31,262 Smartsheet, eSkills & general cost increases Insurance - WCIA 6,273 9,234 12,031 16,155 16,496 19,942 24,927 Updated per WCIA 8/7/24 - SA Vehicle Repair & Maintenance 187 664 1,278 250 38 250 250 Membership to ACCIS Software Licensing 6,834 34,807 13,188 10,800 5,152 10,800 10,800 Annual - Dues, Memberships 547 747 319 - 1,745 250 250 548,081 581,539 776,188 1,005,927 583,498 975,594 1,047,489 Police - - Salaries & Wages 646,974 707,967 855,327 957,937 728,101 1,271,456 1,358,695 (1) Chief; (2) Commanders; (1) P.S. Manager; (1) P.S. Tech III; (3) P.S. Tech II; (1) PSO; Dir Longevity change - added (1) executive asst, COLA Leave Pay-Out - 13,803 1,473 - - - - Overtime 2,068 1,600 1,623 2,000 285 2,000 2,000 FICA-Medicare-L&I-Unempl 50,810 59,148 72,147 80,572 65,974 118,600 126,425 added executive assistant, dir longevity change, COLA's Uniforms/equip/cleaning 462 558 2,131 1,000 1,622 1,500 2,000 Added PSO, PST, 2 Cmdrs, and will add EA. Current budget doesn't cover cleaning Retirement - DRS 54,378 51,755 66,340 140,090 62,501 118,204 131,078 Medical Insurance 78,281 95,234 124,806 114,651 103,279 166,654 174,401 added executive assistant and expected increase in premiums Station Operations 14,478 9,498 9,886 18,000 11,038 18,000 18,000 Volunteer Expenses 142 265 245 1,500 319 1,500 1,500 NW Incident Support- Chaplin 5,000 5,000 5,000 5,000 - 6,000 6,000 Small Attractive Fixed Assets - 197 - 500 - 500 500 Medical Waste Disposal 134 138 141 250 141 250 250 DOR - Sales & Use Tax Paid 11 128 319 100 173 200 200 Consistent increase in recent seizures with changes to WA Law 7 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Professional Services 28,303 125,934 50,899 28,000 35,789 30,000 30,000 Consistent increases in leases and subscription agreements @ 5%+ each Admin Staff- Training/Per Diem 2,844 8,165 10,550 12,000 7,433 12,000 15,500 This line covers 9 employees, added PSO, 2 Cmdrs, EA Insurance - WCIA 82,606 115,205 153,540 188,594 194,047 239,447 299,308 Updated per WCIA 8/6/24- SA Weapon Permit Costs 22 5,765 1,205 10,000 1,847 10,000 10,000 Annual - Dues, Memberships 1,703 2,254 3,019 5,000 2,518 5,000 5,000 Narcotics Invest/task Force 3,815 3,815 4,003 5,000 3,930 5,000 5,000 Drug Buy Money-investigations - - - 2,000 - 2,000 2,000 Investigative Operations 7,120 6,543 10,475 15,000 9,742 15,000 15,000 Evidence Impound Fees 1,431 4,120 5,285 1,500 3,179 2,000 2,000 Changes in law requiring more evidence tow and veh impounds Felony Seizure Expenses - - 4 500 - 500 500 Drug Seizure Exp - Restricted 58,749 61,064 1,219 500 (4,221) 500 500 Unclaimed Prop-Expense Funds - - 443 9,000 7,431 9,000 9,000 Salaries & Wages 2,738,404 2,400,151 2,799,304 3,287,889 2,404,108 3,725,418 4,080,236 (6) Sergeants (25) Officers Recruitment Incentive 8,313 17,500 39,500 46,543 34,000 33,201 41,530 based on expected payouts Holiday Payout 140,489 68,049 154,592 239,077 72,719 274,538 301,002 added sergeant and amount increased based on expected COLA Leave Payout 11,413 10,319 12,959 15,000 - 21,201 23,000 contingency for unexpected employee separation/eligible for retirement Comp Time Buyout 24,215 30,171 47,381 20,000 5,302 20,600 21,218 Overtime - Patrol 334,776 600,104 532,283 300,000 360,156 300,000 300,000 Previous years - using OT in lieu staffing, larger events, more complex investigations FICA-Medicare-L&I-Unemploy 327,278 320,551 373,127 420,956 346,230 505,677 550,796 added sergeant Uniform/equip/cleaning 41,326 72,052 34,448 35,000 27,517 40,000 41,000 Increased staffing and vendor costs Retirement - DRS 175,624 165,032 190,324 391,610 182,149 281,451 309,890 NLEC - State Reimbursement 2,461 2,418 2,368 2,500 2,221 2,500 2,500 Medical/Dental Insurance 726,548 630,677 777,509 795,732 638,447 925,196 1,000,486 added sergeant expected premiums increases Patrol Operations 16,856 28,741 22,743 22,000 19,775 30,000 31,500 Increased # of vehicles and staffing Holiday Heroes - Donation 5,018 5,000 5,300 5,000 - 5,000 5,000 Community Involvement - - 678 - 2,558 2,000 2,000 Need to budget - expenses paid in 2023/2024 (Community Relations-Outreach) Fuel 77,607 94,518 114,347 72,100 76,063 100,000 105,000 Historic usage, average fuel costs, more vehicles and staff Public Defender 254,220 247,696 243,755 260,000 175,110 300,000 300,000 Potential for WA Supreme Court ruling to limit public defender case load - unknown cost impact but expect an increase Prosecution Related 219,000 230,895 232,637 239,307 154,891 241,630 251,295 Actual contract through 9/2025 Sno Co. Public Defender 20,280 19,080 24,776 10,800 5,520 21,500 21,500 based on joint OPD grant contract (w/ Lake Stevens) Domestic Violence Coordinator 46,693 59,300 65,020 78,000 47,085 82,550 86,677 Actual contract for 2024 Snohomish County 911 303,969 311,863 310,386 326,967 244,474 353,449 371,121 based on estimated assessment from Sno911 Communications 53,616 59,868 73,286 55,000 59,630 65,000 70,000 Based on average of last 3 years actual and staffing increase Travel/Training/Per Diem 6,790 40,772 28,873 26,000 21,814 30,000 31,500 Based on average of last 3 years actual and staffing increase 8 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Firearms Training 4,217 10,680 9,422 20,000 5,637 22,000 26,800 increased based on increase in FTE and cost increases Interfund - Equip Replacement 250,000 250,000 300,000 300,000 245,454 400,000 500,000 (3) Police Vehicle replacements + (1) add'l purchase for Sergeant position Interfund - IT Replacement 125,351 129,111 220,918 227,545 186,173 257,598 265,327 Smartsheet, eSkill and general cost increases Marysville Jail Svcs 3,014 55 - 5,000 114 - - no activity in 2023 and 2024, no longer using this jail service Court Filing Fees 98,896 77,798 115,586 150,000 105,505 150,000 150,000 Sno-Co Jail Svcs 543,318 693,128 948,008 1,077,500 686,822 1,000,000 1,000,000 Prisoner Medical 57,441 39,989 42,863 60,000 9,666 60,000 60,000 Vehicle Repair & Maintenance 51,956 53,149 91,102 50,000 65,506 60,000 60,000 Take home vehicle program has increased fleet by 14 vehicles Body Worn Camera- Subscription - - 75,215 75,000 90,231 96,000 96,000 2024 contract increase + added staff K9 Expenses - Reece 3,308 1,898 889 3,000 1,338 3,000 3,000 K9 Expenses - Riggs 1,573 569 4,403 3,000 937 3,000 3,000 K-9 Donations Expense - - - 500 752 500 500 Bulletproof Vest Grant 3,032 - 15,874 5,000 483 5,000 5,000 Training Supplies 309 1,000 804 1,000 243 1,000 1,000 Training Instruction 1,774 - 1,244 2,000 800 2,000 2,000 Court Judgement-towing Costs - - - 1,500 3,682 1,500 1,500 Intersection Cameras - - 1,005 - 80,893 75,000 78,500 Police Budget 7,718,417 7,950,291 9,293,005 10,229,220 7,599,134 11,532,820 12,414,735 Fire Stations -Insurance - WCIA 42,182 59,277 159,292 12,710 19,296 19,495 24,369 Updated Per WCIA 8/6/24-SA Fire Department Expenses 1,479,284 75 2,302 Payment to NCRFA in 2021 per ILA/annexation Recycling Efforts 7,578 10,170 19,655 16,150 - 18,000 20,000 partially grant funded SHB 1406 - Low Income Asst - 50,000 46,248 50,000 34,973 50,000 50,000 Contract with VOA rental asst Animal Control Supplies - 32 24 500 637 500 500 Control & Shelter Svcs 2,180 4,916 6,430 3,000 3,383 10,000 10,500 Current contract expired 10+ years ago. Expecting significant increase in 2025 Police Animal Control Services 2,180 4,948 6,454 3,500 4,019 10,500 11,000 CED Budget Salaries & Wages 769,358 821,221 810,484 1,189,956 683,737 1,354,585 1,382,004 (12) FTEs + (1) 4-mo overlap empl; includes promotions & backfills 9 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Leave Pay Out 15,765 7,028 9,883 - - 48,893 expected retirement, based on updated director leave cashout Overtime 485 777 118 1,000 - 1,000 1,000 FICA-Medicare-L&I-Unemploy 64,077 68,159 66,634 97,401 58,046 121,075 120,433 increase in FTE/restructure due to expected retirement Uniforms & Clothing 310 - 365 1,500 - 1,500 1,500 Retirement - DRS 89,363 84,567 82,388 169,715 68,670 155,741 165,480 Medical Insurance 130,054 139,638 146,951 216,862 126,112 253,866 244,655 increase in FTE/restructure due to expected retirement and premium increase Operating Supplies 6,924 2,584 2,509 6,700 5,713 6,700 7,000 Library & Reference Material 1,151 787 - 2,500 3,662 2,500 3,000 Increase in 2026 for additional NFPA fire/sprinkler references Records Archives - 1,474 217 1,000 - 1,000 1,000 Reprographics/printing 1,498 123 526 2,000 213 2,000 2,000 Small Attractive Fixed Assets - - - 1,000 - 1,000 1,000 Fuel 4,678 7,094 5,920 5,000 4,290 5,200 5,400 Prof Svcs Non- Reimb Planning 36,187 6,274 14,735 330,000 4,423 32,000 22,000 To support new Planning Manager tasks/For Island Crossing Design Standards Bank Fee's/DOR Use/CrCard Fees 31,390 18,443 14,716 25,000 10,522 25,000 27,000 Increased in 2026 to accommodate permit applications from online portal Prof Svcs-reimb/planning 14,840 21,030 15,858 16,000 10,025 16,000 17,000 Increased in 2026 to address historical amounts Building Consultant-SafeBuilt 2,109,282 1,184,777 165,554 500,000 248,001 500,000 500,000 Other Professional Services 30,433 16,783 88,568 Professional Svcs-civil - 218 3,828 20,000 - 20,000 20,000 Prof Services - Janitorial - 6,391 6,990 7,500 1,493 7,500 7,800 NCRFA -Fire Marshal Inspection - 14,415 58,829 30,000 5,972 30,000 30,000 per ILA with NCRFA. Professional Svcs-Comp Plan 54,079 227,855 140,000 100,856 NCRFA Plan Review Services - - 6,994 - 3,463 5,000 5,000 Communications 7,690 8,432 12,059 6,400 10,993 6,500 6,700 Postage Non-Reimbursable 398 1,099 5,257 6,000 341 6,000 6,000 Travel/Training/Per Diem 1,419 441 3,776 12,500 5,715 12,500 13,000 Ad/publishing Non-reimb 2,467 4,075 4,459 8,000 3,168 8,000 8,000 Interfund - Equip Replacement 7,000 8,000 8,000 8,000 6,546 4,500 4,500 split with permit fund Interfund - IT Replacement 26,289 27,078 57,400 59,122 48,372 76,192 78,478 Smartsheet, eSkills & general cost increases Interfund- Rent Office/Airport 25,557 26,781 27,584 27,863 23,788 30,004 30,964 Insurance - WCIA 16,457 23,524 34,558 45,349 45,884 45,021 56,276 Updated per WCIA 8/6/24- SA Vehicle Repair & Maint 449 379 1,902 1,000 822 1,000 1,000 Office Machine Repairs & Maint 2,214 5,187 466 2,500 1,503 2,500 3,500 Iworq Support & Maint 6,808 10,407 10,407 7,000 6,643 - - budgeted in 001.594.58.58.64.03 per accounting standards. See Civics Plus line item Annual - Dues, Memberships 4,311 2,763 2,467 4,500 5,097 4,700 Total CED Budget 3,406,855 2,574,023 1,898,255 2,951,368 1,494,071 2,787,477 2,771,690 10 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Innovation Center Design 42,290 18,001 Grant - HCA Mental Health (WA)144,759 388,333 391,908 375,000 258,333 287,500 grant ends 7/2025, 100% funded by grant Sno Co - Homeless Program 6,147 4,063 8,089 10,000 5,593 10,000 10,000 assumes some level of funding from SnoCo - typically between $5,000 - $7,500 per year 2% Liquor Board Profits/taxes 6,082 4,640 6,223 6,200 4,695 6,200 6,200 199,278 415,037 406,220 391,200 268,621 303,700 16,200 Instructor Fees 100 - - 1,000 - 1,000 1,000 Class Facility Fees 153 80 324 500 936 1,200 1,200 This supports the community volleyball. Facility fees are paid to ASD were increased. We collect fees from the players to offset this cost. Business Support 5,000 5,000 5,000 5,000 - 5,000 5,000 Program request to partner with Stilly Chamber to provide business classes - previously funded by ARPA City Events - LTAC (Hotel) Grant 8,026 1,200 31,348 18,000 27,412 104,500 65,000 Eagle Fest $6K; Reader board $20K; Heritage $2,500; Holiday Lighting $10K; Hometown Hol $56K; Summer Ent $10K - OK KG City Events & Activities 9,999 18,639 18,569 16,000 19,416 44,000 44,000 $25K moved from Community Engagement Resources.001.513.10.41.04 Prof Svcs -Tourism Analytics - 2,175 - 2,175 - 2,175 2,175 Youth Leadership Summit - 2,574 170 2,500 1,594 2,500 2,500 Recreational Budget 23,278 29,668 55,410 45,175 49,358 160,375 120,875 Other Non- Expenses 7,102 8,915 1,167 Gun Permits Remitted To State 5,207 438 4,310 - 2,762 1,200 1,200 Changed BARS number Qtrlty payments on gun permits DOR Use Tax on Retail Sales 2,844 50 16 RFA Fire Payment 1,046,551 Other Expenses 1,061,704 9,353 5,477 50 2,778 1,200 1,200 Principal 2014 LTGO Refi Police 100,000 395,000 415,000 435,000 - 445,000 465,000 Per Debt Service schedule Police Evidence Bldg Lease 13,608 14,424 15,600 15,000 12,060 16,800 17,304 rent to 2BRND for police impound Prin-2020 LTGO Refi Fire St 46 450,000 55,000 55,000 60,000 - 60,000 65,000 Per Debt Service schedule Principal-2020 LTGO Fire St 48 220,740 225,928 231,237 236,671 - 242,233 247,925 Per Debt Service schedule Interest 2014 Ltgo Refi - Poli 268,400 265,400 249,600 233,000 116,500 215,600 197,800 Per Debt Service schedule Debt Issue Costs 600 1,287 473 500 500 500 500 Int-2020 LTGO Refi Fire St 46 41,600 23,600 21,400 19,200 9,600 16,800 14,400 Per Debt Service schedule Interest-2020 LTGO Fire St 48 122,451 117,263 111,954 106,520 - 100,958 95,266 Per Debt Service schedule Debt Payments Budget 1,217,399 1,097,902 1,100,263 1,105,891 138,660 1,097,891 1,103,195 Finance - Lease Payments (P)6,023 5,786 9,507 6,000 5,582 6,000 6,200 moved from operating budgets per accounting standards change 11 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Cybersecurity Grant 140,000 75,000 Equipment - PEG Expenses 3,848 1,195 21,407 18,000 - 18,000 18,000 Police Dept - Capital Outlay 73,587 53,329 59,240 68,000 - 71,400 75,000 Police - Lease Payments (P)3,811 3,456 2,948 4,000 1,814 2,722 2,722 Copier lease payments Axon - Report Writer Software - - 48,576 48,576 Program Requests/Approved; Utilizing report writing software linked to our officers body worn cameras. Stilly Tribe Grant 2025 only Digital Forensics Unit (Cell phone/Laptop)- - 30,000 30,000 PR/Approved; $68K paid in 2024 for implementation software and training (this was for 2 yrs), Implementation paid by Tribal grant - Cellbrite $30K 2026-27 Other Capital Outlay 94,417 199,406 58,500 Innovation Center 550,761 26,418 Interfund Loan B&G Club 120,000 120,000 120,000 120,000 98,182 120,000 120,000 purchase of airport land - Boys and Girls Club. Loan matures 2038 CED - Lease Payments (P)6,245 8,366 8,735 7,000 - 8,700 8,900 CED - Civic Plus Software 66,100 41,500 Per quote from Civics Plus. Paid by permitting fund/shared by dept's. Total Capital Outlay Budget 307,930 942,298 306,755 363,000 180,579 371,498 350,898 Other Transfers Out 34,125 55,769 Contra Account - Close Interfund (944,616) (744,578) (961,019) Cap Facil/Bldg 4,781,489 Transfer Out-Gen Mandatory Res 429,474 194,052 770,544 126,626 126,626 300,000 280,000 reserve should be $3,046,704 to equal 16% taxes/permits Transfer Out -Public Art Fund 35,296 48,000 134,000 140,000 104,307 20,000 25,000 Fund needs cash to balance Transfer Out - Cap Facil/bldg - - 470,000 470,000 470,000 50,000 50,000 Transfer Out -StormWtr ENG/GIS 15,000 15,000 32,187 37,083 30,341 46,871 49,504 GIS Allocation + City Engineer Transfer Out - Water ENG/GIS 30,000 30,000 64,374 74,165 60,681 93,740 99,007 GIS Allocation + City Engineer Transfer Out - Sewer ENG/GIS 30,000 30,000 64,374 74,165 60,681 93,740 99,007 GIS Allocation + City Engineer Transfer Out - Street Maint 387,000 394,000 300,000 325,000 265,910 475,000 500,000 support operating costs Operating Transfers 16,279 4,803,732 874,460 1,247,039 1,118,546 1,079,351 1,102,518 Total General Fund Expenses 20,620,348 23,299,769 20,263,654 23,399,174 15,710,673 24,914,033 26,181,661 001-Ending Fund Balance 7,922,547 7,303,444 6,783,608 2,326,350 5,406,535 5,615,717 3,861,642 in 2026, 98% of full 2 month reserve 004 - General Mandatory Reserve Fund Committed Beginning Fund Bal.1,148,821 1,578,295 1,772,347 1,798,839 2,542,891 2,669,517 2,969,517 Transfer In - General Fund 429,474 194,052 770,544 126,626 126,626 300,000 280,000 Needed to meet 16% target balance per financial policy 12 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments TOTAL REVENUE 1,578,295 1,772,347 2,542,891 1,925,465 2,669,517 2,969,517 3,249,517 2025 - reserve should be $3,052,868 to equal 16% taxes/permits 004-Committed Ending Fund Balance 1,578,295 1,772,347 2,542,891 1,925,465 2,669,517 2,969,517 3,249,517 16% target balance met in 2026 005 - Program Development Assigned Beginning Fund Bal.517,596 448,996 399,258 403,996 381,240 381,240 151,240 IT Security Assessments/Network 68,600 Basement Remodel 18,017 Smartsheet 49,738 Dog Park - Fencing - 10,000 - PR/Approval; Fence area next to Evans Park or York Park. Island Crossing Sub Area Plan - Design 220,000 - Island Crossing Subarea Roadway Design/Stormwater modeling Police- Evidence Proc Tech - - - 25,000 - - - included in general fund budget - digital forensics unit CED- Caselle Permitting - - - 1,000 - - - not using Transfer Out - GF (closing Fund)151,240 TOTAL EXPENDITURES 68,600 49,738 18,017 26,000 - 230,000 151,240 005-Committed Ending Fund Balance 448,996 399,258 381,241 377,996 381,240 151,240 - closing out fund in 2026 - moving left over money to general fund 006 - CED Permitting Assigned Beginning Fund Bal.1,706,379 4,360,794 4,613,161 4,593,437 4,823,735 4,200,000 3,651,400 Building Permits 3,117,774 796,345 517,616 700,000 371,295 500,000 700,000 2025 - reductions due to slowdown in projects in 2024- 2025, increase in 2026 as large projects planned Row Permits 94,125 64,815 52,923 55,000 40,427 55,000 55,000 Grading Permits 56,310 2,276 1,578 50,000 1,271 25,000 25,000 Site Civil Permits 753,608 514,797 253,903 300,000 140,661 200,000 300,000 Bldg Plan Review Fees 1,731,186 847,991 332,801 500,000 322,391 300,000 500,000 Land Use Permit Processing 110,914 132,309 66,835 80,000 97,723 80,000 80,000 Permit Cnt - CC Surcharge Fees 27,644 12,579 12,335 15,000 8,277 8,000 10,000 TOTAL REVENUE 7,597,939 6,731,907 5,851,153 6,293,437 5,805,780 5,368,000 5,321,400 Trans Out - GF Permitting 3,237,145 2,118,746 1,013,807 1,586,235 883,730 1,689,100 1,669,005 $1.5M Assumes about $1 million in salary/overhead costs, the rest offsets Safebuilt and fire plan review fees. Added $66,100 for Civic Plus 13 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Transfer to Equip Replacement-CED 13,500 13,500 Annual vehicle for develop services inspector-CED Trans Out - Storm Water - - 2,722 - 1,057 2,800 2,800 GIS Allocation - No previous budget amt Trans Out - Water - - 7,055 - 2,114 5,600 5,600 GIS Allocation - No previous budget amt Trans Out - Sewer - - 3,833 - 2,114 5,600 5,600 GIS Allocation - No previous budget amt TOTAL EXPENDITURES 3,237,145 2,118,746 1,027,418 1,586,235 889,015 1,716,600 1,696,505 006-Restricted Ending Fun Bal.4,360,794 4,613,161 4,823,735 4,707,202 4,916,765 3,651,400 3,624,895 Restricted Ending Fund Balance 008 - Opioid Settlement Fund Assigned Beginning Fund Bal.- - 41,983 - 63,496 215,000 299,131 Distributor Payments - Opioid - 41,983 21,513 - 38,778 26,927 29,927 Per projected allocations Allergan Payments - Opioid - 7,966 8,000 8,000 Per projected allocations CVS Payments - Opioid - 24,007 16,000 16,000 Per projected allocations TEVA Payments - Opioid - 14,504 14,000 14,000 Per projected allocations Walgreens Payments - Opioid - 17,166 17,000 17,000 Per projected allocations Walmart payments - Opioid - 69,796 2,204 97% received in first year TOTAL REVENUE - 41,983 63,496 - 235,714 299,131 384,058 008-Restricted Ending Fun Bal.- 41,983 63,496 - 235,714 299,131 384,058 Restricted Ending Fund Balance 101 - Street Fund Restricted Beginning Fund Bal.349,370 495,255 490,226 236,952 482,349 330,000 255,701 Grants 296 Multimodal Transpro City 27,334 33,246 27,605 30,219 13,936 29,185 28,000 Per MRSC pop est 22,980 $1.27 per capita Motor Vehicle Fuel Tax 363,678 364,932 369,500 396,573 235,844 392,269 398,000 Per MRSC pop est 22,980 $17.07 per capita MVA Transpo City 23,918 17,894 24,155 24,526 12,194 25,508 24,650 Per MRSC pop est 22,980 $1.11 per capita NCTRS - County Payments 66,901 74,357 59,116 57,000 83,199 61,000 61,000 Received 4th Qtr 2023 - in Jan 2024 Investment Interest 4,833 4,090 5,895 3,500 5,119 4,000 4,000 Sale of Scrap Metal 1,184 650 1,015 500 - 500 500 hard to predict, budget based on 2023 actual Reimbursements - Streets - - 22,222 - - 500 500 hard to predict, budgeting minimal amount because 2023 was an anomoly Transfer In -Storm Water Main 116,448 127,627 - - - - - No longer used. Streets transfers to M&O for worked performed. Storm also transfer to M&O Transfer In -REET I 50,000 50,000 - - - 70,000 70,000 to cover sidewalk program Transfer In -General Fund 387,000 394,000 300,000 325,000 265,910 475,000 500,000 TOTAL REVENUE 1,390,665 1,562,347 1,299,735 1,074,270 1,098,551 1,387,962 1,342,351 Salaries & Benefits 406,213 404,202 moved to M&O in 2023, using cost allocation (see transfer to M&O) 14 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Operating Supplies 12,487 15,539 28,074 32,500 20,030 30,000 32,500 Professional Services 57,889 16,576 10,660 55,000 2,794 50,000 50,000 Bridge Maint/repair - - - 5,000 - 5,000 50,000 Increase in 2026 to have the Crown Ridge bridge restored/restained Street - Repair & Maintenance - 11,579 35,721 50,000 14,663 40,000 50,000 BNSF -67th Retaining Wall Main 9,982 10,281 10,589 10,500 10,907 11,234 11,571 Per contract 3% increase each year Street Lighting 124,309 124,544 140,209 130,000 98,122 150,000 150,000 More lighting being installed - smky pt park; 40-50 new lights Trail Maintenance 670 458 - 25,000 - 25,000 25,000 Traffic Control Supplies 15,646 28,354 11,080 20,000 15,084 20,000 20,000 Traffic Services/Interlocals 20,344 163,835 17,455 240,000 39,083 120,000 125,000 Snow & Ice Operating Supplies 19,529 47,401 6,715 35,000 16,960 35,000 35,000 Uniforms, Clothing & Safety 3,104 3,570 5,790 10,000 8,422 10,000 10,000 Small Attractive Fixed Assets 1,101 4,938 5,274 5,000 4,110 5,000 5,000 Fuel 26,049 31,697 32,648 22,000 18,478 30,000 30,000 Fleet vehicles and higher costs Acct/Admin Cost Allocation Fee 43,834 54,824 32,183 37,988 31,082 39,887 41,881 Communications 1,853 1,850 2,603 2,000 1,588 3,000 3,000 Raise due to Security system upgrades and communication fees Travel/Training/ Per Diem 2,760 5,374 4,255 7,500 10,972 8,000 8,000 Increase due to new staff needing CDL's Insurance - WCIA 15,839 22,396 13,826 12,849 18,916 19,534 24,418 Updated per WCIA 8/6/24-SA Vehicle Repair & Maintenance 25,245 15,982 56,829 15,000 28,127 30,000 35,000 Aging Streets dump truck fleet and vehicles Interfund - M&O - - 308,520 238,331 274,031 384,024 416,829 based on 6,750 hours, including seasonal Interfund -Rent/Street-Airport 11,232 11,544 11,856 11,856 9,700 12,480 13,104 Based on budgeted CPI for rent increase Interfund-Rent/Storage Lot#105 12,287 12,628 12,969 12,969 10,611 13,652 14,335 Based on budgeted CPI for rent increase Sales Tax Collected - Remit To 777 13 11 50 - 50 50 Sidewalk Program - - 38,471 50,000 10,537 70,000 70,000 $50K original budget, add PR Approval; To conduct inventory and assessment of sidewalk in city maintained ROW. Instead of assessment, plan to increase sidewalk maintenance budget by $20,000 (bring total line item up to $70,000 per year. Transfer Out - Equip Street 75,000 75,000 15,000 20,400 16,690 20,400 20,400 keep at same level - need to update schedule Transfer Out - IT Tech Street 9,259 9,537 16,648 17,148 14,030 combined with M&O TOTAL EXPENDITURES 895,409 1,072,121 817,386 1,066,091 674,938 1,132,261 1,241,088 101-Restricted Ending Fund Balance 495,255 490,226 482,349 8,179 423,613 255,701 101,262 Restricted Ending Fund Balance 107- Growth Fund Restricted Beginning Fund Bal.6,090,380 6,089,030 5,528,438 5,163,014 5,681,115 3,360,792 3,023,569 Transfers In 20,788 370,163 Community Parks- Mitigation 1,133,483 88,396 145,858 15,000 182,610 15,000 25,000 Tree Impact Fees 1,800 125,505 6,055 2,500 10,013 2,500 2,500 15 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Traffic Mitigation Fees 809,981 529,415 302,029 300,000 29,603 150,000 300,000 PA CIC- SR531/ 43rd Ave & 67th 28,856 115,698 18,646 75,000 - 25,000 30,000 PA CIC-SR 531/ 67th & SR 9 41,065 159,629 25,725 60,000 - 25,000 30,000 PA CIC- 67th Ave/188th St 41,065 159,629 25,725 60,000 - 25,000 30,000 Investment Interest 67,740 40,832 68,313 20,000 61,929 40,000 40,000 TOTAL REVENUE 8,235,159 7,678,297 6,120,790 5,695,514 5,965,269 3,643,292 3,481,069 Transfer Out -Park Improvement 131,288 - - 1,401,001 - Transfer Out -Trans Improvement 2,014,841 2,149,859 439,675 2,987,500 434,000 Transfer Out -Trans Improvement 619,723 10,000 $419,723 (211th) $200k from CIC Mit $ (SR-531 Trail) JK/KW TOTAL EXPENDITURES 2,146,130 2,149,859 439,675 4,388,501 434,000 619,723 10,000 107-Restricted Ending Fund Balance 6,089,029 5,528,438 5,681,115 1,307,013 5,531,269 3,023,569 3,471,069 Restricted Ending Fund Balance 111 - Public Art Fund Committed Beginning Fund Bal.217,258 173,416 119,790 153,100 113,398 96,300 25,300 Investment Interest 2,219 1,053 1,376 700 1,325 1,500 1,000 based on prior year history and current interest rates Transfer In - General Fund 35,296 48,000 134,000 140,000 104,307 20,000 25,000 TOTAL REVENUE 254,774 222,468 255,166 293,800 219,031 117,800 51,300 Public Art Maintenance 2,131 607 - 5,000 45 5,000 5,000 Art - Projects 79,227 102,071 141,768 255,000 41,456 87,500 25,000 Carryover $49K for Smky Pt roundabout + $20K Sundial Art- 2024 carryover TOTAL EXPENDITURES 81,358 102,679 141,768 260,000 41,501 92,500 30,000 111-Committed Ending Fund Balance 173,416 119,790 113,398 33,800 177,529 25,300 21,300 114-Lodging Tax Fund Restricted Beginning Fund Bal.127,022 194,722 260,341 149,414 235,139 150,000 105,948 Lodging Tax 123,154 149,062 138,588 133,000 86,141 140,000 147,000 revenues up 16% from 2023 YTD Jan - May Investment Interest 1,709 1,746 3,429 1,000 2,852 3,000 3,000 based on current interest rates and history TOTAL REVENUE 251,885 345,529 402,358 283,414 324,133 293,000 255,948 16 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Acct/Admin Cost Allocation Fee 2,892 5,647 11,278 11,479 9,391 12,052 12,654 Tourism 54,271 79,541 155,941 200,000 33,787 175,000 185,000 based on budget provided for 2025 grant award TOTAL EXPENDITURES 57,163 85,188 167,219 211,479 43,178 187,052 197,654 Restricted Ending Fund Balance 194,722 260,341 235,139 71,935 280,955 105,948 58,294 116-Fund Cemetery Assigned Beginning Fund Bal.110,333 241,691 198,545 128,940 106,174 20,000 35,108 Lot Sales 101,845 130,360 58,900 96,800 25,451 83,700 86,211 Lots Sales-Endowment Care Fund 18,750 31,760 13,705 24,200 6,269 20,925 21,553 Opening & Closing 98,290 83,850 61,850 71,500 26,475 65,000 66,950 Sale Of Niches 19,842 5,600 10,900 6,600 1,580 6,300 6,489 Niche Sales - Endowment Funds 4,230 2,355 3,745 1,320 485 1,575 1,622 Sale Of Liners/urns 36,410 33,075 14,265 27,500 7,900 23,500 24,205 Sale Of Vaults 390 1,400 - 1,540 - 1,500 1,545 Setting Headstones 18,096 25,580 20,585 19,800 7,370 18,000 18,540 Niche Inscription 8,054 2,650 4,455 3,300 1,215 3,000 3,090 Service Fee 337 375 - 220 385 500 515 Overtime Service Charges 10,700 14,700 8,800 10,780 4,875 10,500 10,815 Other Offered Service Items 6,825 10,460 6,445 9,625 3,355 7,000 7,210 Headstone Sales 61,910 89,162 81,297 66,000 36,703 65,000 66,950 Final Inscription 8,414 6,925 9,700 7,700 2,015 5,000 5,150 Investment Interest 1,658 2,117 3,170 1,100 1,079 500 515 Transfer In - Cemetery Pre Need 47,000 Transfer In - Storm 13,905 direct cost - Brian Stauffer stormwater work Transfer In- Water Payroll - - 23,480 14,325 15,327 direct cost hours for TP to assist PW Transfer In- Sewer Payroll - - 3,348 14,325 2,144 direct cost hours for TP to assist PW TOTAL REVENUE 506,083 682,061 570,188 505,575 262,708 332,000 356,468 Salaries & Wages 36,018 56,128 124,829 81,124 119,358 86,080 90,866 1 FTE (50% Post, 50% Stauffer). 50% to PW Salaries - Seasonal Pt - - 19,108 - 18,549 - - Overtime 1,021 1,595 5,013 2,700 3,370 - - FICA-Medicare-L&I-Unemploy 2,995 4,680 13,812 6,898 14,007 8,426 8,885 Uniforms And Clothing - - 333 330 - 200 200 Retirement - DRS 4,338 5,948 14,680 14,196 13,808 10,412 12,670 Medical Insurance 4,181 6,611 24,999 9,686 28,160 20,216 21,172 Office Supplies 463 9 57 540 - 200 200 Operating Supplies 5,294 1,751 3,293 2,160 1,676 2,000 2,000 Landscape And Beautification 832 674 - 1,080 - 1,000 1,000 Small Attractive Fixed Assets - - 2,163 216 437 200 200 17 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Fuel 429 - 3,378 540 1,587 1,500 1,500 Permanent staff with truck at cemetery now Purchase Of Liners 9,500 7,229 5,136 11,583 4,312 6,000 6,000 Purchase Of Headstones 34,618 49,915 58,130 37,800 16,494 32,500 32,500 Purchase Of Vaults - 642 - 1,080 - 1,000 1,000 Professional Services 57,478 56,726 8,293 71,280 795 1,000 1,000 DOR Sales & Use Tax 8,542 5,730 3,491 8,640 1,365 3,870 3,986 calculated based on DOR Spreadsheet Acct/Admin Cost Allocation Fee 12,573 16,255 21,127 19,996 16,360 20,996 22,046 Communications 2,895 2,734 1,107 3,240 1,412 1,200 1,200 Travel/Training/Per Diem 30 41 - 886 275 300 300 Insurance - WCIA 2,491 3,663 5,225 15,491 15,643 16,281 20,351 Updated per WCIA 8/6/24-SA Utilities 6,855 6,251 7,256 8,100 6,640 7,400 7,400 Repairs & Maintenance 171 3,586 347 1,080 110 1,000 1,000 Turf Care & Repair 820 763 473 1,080 484 800 800 Vehicle Repair & Maint 2,879 618 1,446 864 3,975 1,000 1,000 Permanent staff with truck at cemetery now Interfund - PW M&O Facilities 32,500 88,698 51,518 144,366 3,710 40,015 43,240 582 M&O hours budgeted Transfer Out - GF 96,132 Transfer Out -IT Tech Cemetery 2,934 3,022 6,353 5,000 4,090 9,796 10,091 Smartsheet, eskilss and general cost increases Transfer Out - Equip Cemetery - - 4,000 4,000 724 1,000 1,000 Transfer Out -Cem Capital Fund 3,985 30,000 61,000 15,000 - - Trans Out - Cem Endowment Fund 30,550 34,115 17,450 23,200 6,591 22,500 23,175 TOTAL EXPENDITURES 264,392 483,516 464,015 492,156 283,931 296,892 314,782 116-Assigned Ending Fund Balance 241,691 198,545 106,174 13,419 (21,224) 35,108 41,686 less than 2 months operating expenses 180-TBD Fund Restricted Beginning Fund Bal.1,584,328 2,156,543 3,349,290 3,097,765 3,844,725 2,225,000 1,452,921 Retail Sales & Use Tax 1,970,256 2,318,557 1,923,971 1,824,653 1,089,153 1,981,690 2,060,958 Matching KG Projections for Gen Fund Sales Tax Smokey Pt Overlay 270,930 266,656 WSDOT NHS Grant -Broadway/Div - - 51,060 - - 380,231 carryover to 2025 on reimbursement Investment Interest 21,972 21,523 45,123 10,000 44,560 TOTAL REVENUE 3,847,487 4,763,279 5,369,444 4,932,418 4,978,438 4,586,921 3,513,879 Broadway/Div Preservation Proj - 28,948 75,197 570,000 22,698 400,000 Project carryover Smokey Pt Overlay 624,919 135,934 Road Projects 1,049,616 1,106,086 1,348,988 1,500,000 491,044 900,000 900,000 74th St Trail Pavement - - - 400,000 - 284,000 Non-Motorized Ped Projects - - - 50,000 - 50,000 50,000 Burn Road Rehabilitation - - - 250,000 - 175,000 Portion in 2024, part in 2025 Traffic Calming Program - - 10,381 350,000 5,289 250,000 250,000 211th Pl Rehab - TBD portion - 500,000 Project carryover from 2024 18 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments 188th - SPB Roundabout TBD portion - 500,000 TBD portion of project, counts as match 180th - SPB Roundabout TBD portion - 500,000 TBD portion of project, counts as match Design/Consultants Services 16,408 143,021 90,154 65,000 106,440 75,000 80,000 UPP Design costs TOTAL EXPENDITURES 1,690,943 1,413,990 1,524,719 3,185,000 625,471 3,134,000 1,780,000 180-Restricted Ending Fund Balance 2,156,543 3,349,289 3,844,725 1,747,418 4,352,967 1,452,921 1,733,879 REET I Restricted Beginning Fund Bal.1,097,596 1,707,742 2,178,673 2,027,265 2,718,845 1,700,000 1,615,102 Real Estate Excise Tax 849,295 717,250 701,388 575,000 464,799 625,000 635,000 higher interest rates causing market slowdown, budget based on 2023 and 2024 YTD actual Real Estate Excise Tax -state 18,461 12,407 27,080 15,000 1,406 5,000 5,000 Investment Interest 14,627 13,913 29,542 15,000 26,702 30,000 30,000 higher interest rates on investments TOTAL REVENUE 1,979,979 2,451,311 2,936,682 2,632,265 3,211,752 2,360,000 2,285,102 Principal - 2020 Graafstra 115,000 120,000 120,000 125,000 - 130,000 135,000 Interest -2020 REFI Graafstra 107,238 102,638 97,838 93,038 46,519 88,037 82,837 Fiber 150,000 project eligible in 2026 based on updated comp plan Trans Out -Trans Improvement - - - 759,361 712,500 456,862 Carryover for 169th - Per KW/JK Trans Our - Street Fund 50,000 50,000 70,000 70,000 Tied to Sidewalk Program Trans Out -Park Improvement - - $647,000 committed in 2024 TOTAL EXPENDITURES 272,238 272,638 217,838 977,399 759,019 744,899 437,837 303-Assigned Ending Fund Balance 1,707,742 2,178,673 2,718,845 1,654,866 2,452,734 1,615,102 1,847,265 304-REET II Assigned Beginning Fund Bal.1,457,562 2,055,446 2,551,701 2,363,146 3,089,290 2,700,000 2,682,839 Real Estate Excise Tax 849,295 694,214 701,388 575,000 464,799 625,000 635,000 higher interest rates causing market slowdown, budget based on 2023 and 2024 YTD actual Real Estate Excise Tax (State)- 12,407 27,080 - 1,406 10,000 10,000 based on 2022 and 2023 actuals Investment Interest 19,189 16,635 34,148 20,000 30,803 30,000 30,000 higher interest rates on investments TOTAL REVENUE 2,326,046 2,778,701 3,314,318 2,958,146 3,586,298 3,365,000 3,357,839 Principal - 2020 N Olympic 215,000 180,000 185,000 190,000 - 200,000 205,000 Per Debt Service Schedule Other Debt Service Costs - - 228 500 200 500 500 Interest -2020 REFI N Olympic 55,600 47,000 39,800 32,400 16,200 24,800 16,800 Transfer Out - Trans Impr - - - 759,361 712,500 456,862 Carryover for 169th 19 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments TOTAL EXPENDITURES 270,600 227,000 225,028 982,261 728,900 682,162 222,300 304-Assigned Ending Fund Balance 2,055,446 2,551,701 3,089,290 1,975,885 2,857,398 2,682,839 3,135,539 305 - Capital Facilities Fund Assigned Beginning Fund Bal.2,937,235 2,734,195 7,068,792 4,363,755 7,025,364 3,148,814 1,198,814 Investment Interest 30,103 28,085 86,680 6,000 72,122 50,000 25,000 increased interest rates on investments Transfer In - EMS 368,529 Transfer In - Bond Fund 389,110 Transfer In -General Fund/Library Capital 15,052 4,781,489 470,000 470,000 470,000 50,000 50,000 TOTAL REVENUE 2,982,391 7,912,298 8,014,582 4,839,755 7,567,486 3,248,814 1,273,814 City Hall Exterior Lift - - 12,460 - 11,378 Shop/Impound Building Design 5,850 802 - - - Capital Facilities Assessment 23,630 75,179 - - - Police Capital Outlay 45,136 65,850 Police Carpet Install 120,000 109,565 Police/Council HVAC 396,000 151,008 City Hall Roof Design - - 200,000 capital facilities needs assessment City Hall Windows - - 100,000 capital facilities needs assessment City Hall Roof - - 400,000 capital facilities needs assessment M&O Restrooms 100,000 City Hall/Police Station Impr - - 148,258 - 29,835 IT - Fiber Installation Proj 104,914 163,048 130,635 150,000 2,272 150,000 budgeting fiber in 2026 in REET I fund Fire Statiion 48 113,802 1,870 Flashing Crosswalk Signs 17,091 Facility Maintenance Plan - - 18,328 274,744 - Sky Bridge Construction - - - 150,000 - Police Impound Facility 1,500,000 Transfer Out - EMS 540,380 Transfer Out - M&O Facility Transfer Out - Park Improv 500,000 Transfer Out - Trans Improv - - 113,687 1,425,000 1,425,000 TOTAL EXPENDITURES 248,195 843,505 989,219 2,515,744 1,729,057 2,050,000 400,000 305-Assigned Ending Fund Balance 2,734,195 7,068,792 7,025,364 2,324,011 5,838,429 1,198,814 873,814 306-Bond Const Fund 20 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Restricted Beginning Fund Bal.4,434,178 1,107,812 1,054,737 - 605,332 400,000 - Investment Interest 28,547 7,639 9,789 6,553 3,500 Transfer In- 305 M&O Fac/Police - Transfer In - (405) BCF Facility 6,012 - - 6,012 4,462,725 1,115,451 1,076,551 - 611,885 403,500 - Transfer to Capital Facilities 389,110 Fire Station 48 Construction 3,354,913 5,460 M&O Remodel Design 7,308 - - PW M&O Remodel-Shop 55,253 50,751 - - 403,500 Design - roof Improvements/windows M&O Shop Police Impound Facility - Design 12,024 - 11,234 Biosolids - Design 12,024 - 13,159 Moved to 406- Direct cost Police Impound Facility - - - 3,354,913 60,713 471,218 - 24,393 403,500 - 306-Assigned Ending Fund Balance 1,107,812 1,054,737 605,332 - 587,491 - - Close out 2025 310-Transportation Improvement Fund Restricted Beginning Fund Bal.573,341 - 144,020 - 2,748 1,200,535 617,591 Assigned Beginning Fund Bal.318,024 460,153 - 186,278 - - Other Grants/Misc Revenue 170,777 60,993 Smokey PT Corridor-FHWA Grant 145,731 319,861 355,490 245,000 127,782 WSDOT Grant - 74th Ave Trail - 63,528 - 590,000 - 169,693 Project carried forward to 2024/25 PSRC Grant - 188th Roundabout - - - 1,580,000 - 2,316,696 Project carried forward to 2025 - ROW delayed PRSC Grant - 180th Roundabout - - - 2,200,000 - 2,200,000 Fed Grant - SR 530 Roundabout - - - 4,650,000 - 2,500,000 FHWA Grant - 180th St Connector 15,068 357,678 FHWA Grant - 169th St Project - - - 3,050,000 - 3,654,893 Congressional Grant SR 531 Trail - 850,000 DelBenne Grant SR 531 Trail TIC- 172nd 1,118,292 TIB - 204th/77th Roundabout 1,020,480 TIB - 211th Pl Proj - Grant - - 214,323 1,900,000 42,155 1,345,000 Project will be carried forward to 2025 Dept of Commerce - B&G Lot 519,400 Investment Interest 5,344 1,037 3,550 - 3,914 Transfer In -Growth Fund 2,014,841 2,149,859 439,675 2,987,500 434,000 619,723 10,000 $419,723 (211th) $200k (SR531 trail, CIC Mit Fees) Transfer In - Growth Fund - Transfer In - REET I - - - 759,361 712,500 456,862 Carryover for 169th 21 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Transfer In - REET II - - - 759,361 712,500 456,862 Carryover for 169th Trans In-Const Sales Tax (305)- - 113,687 1,425,000 1,425,000 TOTAL REVENUE 4,248,539 4,693,123 1,270,745 20,332,500 3,475,667 7,773,048 8,982,484 Other Projects/Prof. Services 19,349 521,306 24,764 Transportation Comp Plan - 39,570 75,390 - 48,334 Smokey Pt. Blvd Corridor- Eng.167,784 343,529 397,750 362,500 269,742 204th/77th Roundabout 1,604,712 Island Crossing Roundabout 181,429 45,695 15,031 4,775,000 25,663 67,500 2,500,000 SCJ Contract bal Highland Drive Design - - - 100,000 - IC Roadway Design.Stormwater RPW Purchase -168th 107,363 ROW Purchase - 173rd ROW Purchase - 188th RAB - - 35,275 - 995,911 B&G Parking Lots 370,163 125,454 40th Ave/SR 531 Intersection 254,342 1,513,638 SR/531 Widening Project - - - 75,000 - BNSF 67th Trail 101,429 211th Pl Improvements - - 360,840 2,200,000 102,102 959,610 Part of project paid out of TBD Fund/Water/Sewer 169th Street Segment - 64,976 5,972 4,755,000 68,628 600,000 3,868,616 Project delayed - carry forward to 2025/2026 188th/Smky PT Blvd Roundabout - - 8,551 2,380,000 12,248 4,000,000 TBD Shows $500 k budget towards project 180th/Smky PT Blvd Roundabout - - - 2,800,000 188 - 2,500,000 180th St Connector - - 17,100 - 23,615 478,347 Design only, grant funded, city match 188th & 67th Ave Intersection - - - 150,000 - - 10,000 WSDOT Coordinated Projects - - - 10,000 - 173rd Project 477,424 1,246,882 89,455 173rd Phase II - - - 2,025,000 - SR 531 Trail (Congressional Funding)- 1,050,000 Federal Grant SR 531 Trail Design. City match from CIC Mitigation Island Crossing Project 328,521 14,333 Sidewalk/Trail Prof Svc-Grant 37,432 73,139 30,961 - - Complete Streets- Design/Construct 113,188 539,705 56,051 - 54,931 Sidewalk/Trail Project -Grant - - - 650,000 14,895 Non-Motorized/PED Projects - - - 50,000 - 74th/204th Signal Project 25,248 20,875 150,857 - 114,682 TOTAL EXPENDITURES 3,788,383 4,549,101 1,267,997 20,332,500 1,730,939 7,155,457 8,878,616 Assigned Ending Fund Balance 460,153 144,020 2,748 - 1,744,728 617,591 103,868 311-Park Improvement Fund 22 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Assigned Beginning Fund Bal.4,061 18,353 21,390 313,052 297,865 68,000 11,100 Beg Bal; Pop up, Vet mem, comm garden RCO Grant - Pump Track 355,000 RCO Grant for Bike Pump Track Commercial Kitchen- Dept of Comm Grant 563,570 Federal Grant - Smky Pt Park Dept of Commerce Grant - Smky Pt Park 269,660 Sno Co Grant - Parks 40,000 - - - - 100,000 100,000 bike track project $100,000 (2025) Will apply in 2026 Sno Co Grant- Jensen Park - 43,169 - 100,000 - - unknown if project will be done in 2024, carry over to 2025 County Grant-Pickleball Court - - - 200,000 - - unknown if project will be done in 2024, carry over to 2025 PUD Tree Power Grant 7,500 Centennial Trail, from 3rd - 4th Community Garden 549 747 613 700 680 800 800 based on trend Investment Interest 98 132 1,159 200 2,204 1,000 1,000 increased interest rates on investments Pop Up Shop - Rental - 600 2,200 - 2,000 2,200 2,500 based on 2023 actual Arl Veterans Memorial-plaques - 190 70 300 70 200 200 Transfer In- Park Mitigation 131,288 - - 1,401,001 - - - Transfer In-ARPA Smky Pt Park - 964,837 360,079 1,824,357 770,612 Transfer In - Capital Fac - - 500,000 - - TOTAL REVENUE 175,997 1,028,029 1,155,171 3,839,610 1,073,431 1,098,270 115,600 Community Garden 403 582 423 600 527 600 600 Transfer to Growth Fund 20,788 Pickleball Court - - - 240,000 - - - Veterans Memorial Plaques - - 360 1,500 - 500 500 Park Improvements 136,451 - 4,790 - - - - Jensen Park Restrooms - - 29,908 240,000 - - - Parks Capital Projects - 41,220 192,085 80,000 17,698 60,000 100,000 2025 - carryover from 2024. In 2026, unknown project, grant dependent from SnoCo Bike Track Project 455,000 Contingent on grant approval PUD Tree Power Grant 7,500 Centennial Trail, from 3rd - 4th Commercial Kitchen 563,570 100% grant funded Smky Pt. Park Project - 964,837 629,739 3,275,358 1,278,556 - TOTAL EXPENDITURES 157,642 1,006,639 857,305 3,837,458 1,296,781 1,087,170 101,100 Assigned Ending Fund Balance 18,355 21,390 297,865 2,152 (223,350) 11,100 14,500 316-Cemetery Capital Assigned Beginning Fund Bal.46,511 51,058 81,416 71,393 130,708 132,508 83,408 23 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Investment Interest 562 358 907 175 1,417 900 950 DAHP Grant (State $)- - 20,250 Transfer In - Cemetery 3,985 30,000 61,000 15,000 - TOTAL REVENUE 51,058 81,416 143,323 86,568 132,125 153,658 84,358 DAHP Grant Capital Expenditures 20,250 Garden Glen Expansion 50,000 50,000 Signage - - 12,615 - - - TOTAL EXPENDITURES - - 12,615 - - 70,250 50,000 316-Assigned Ending Fund Balance 51,058 81,416 130,708 86,568 132,125 83,408 34,358 320-Equipment Replacement Assigned Beginning Fund Bal.3,544,307 2,239,581 1,964,024 1,791,517 2,371,546 2,177,587 2,146,429 CED- Technology Fee 23,900 24,625 19,275 20,000 13,550 20,000 20,000 M&O Program Fees - Field Use 9,419 18,595 43,570 20,000 27,717 30,000 30,000 Investment Interest 30,104 15,155 23,080 25,000 24,018 26,000 26,000 Interf Rental Fees-replacemt 266,200 267,200 315,200 315,200 257,890 413,000 513,000 (3) Police Vehicle replacements + (1) add'l purchase for Sergeant position- Added $13,500 vehicle for CED inspector Inter Fund CED (006)13,500 13,500 Annual B-2; CED-3 Inter Rental Fees-GF IT Tech 246,588 232,793 411,787 424,140 347,022 502,319 517,393 Bond Proceeds -Police Vehicles - - 690,668 - - - - Sale Of Fixed Assets-parks - - - 200 32,500 200 200 Sale Of Fixed Assets-Sewer 1,175 5,800 - 200 36,597 200 200 Sale Of Fixed Assets - Water 13,105 6,550 6,100 200 - 200 200 Sale Of Fixed Assets - Airport - 5,100 15,000 - 19,300 200 200 No previous budget - added to match other depts Sale Of Fixed Assets - Street - 5,325 13,800 200 - 200 200 Sale Of Fixed Assets - Police - 16,085 1,800 200 5,000 200 200 Sale Of Fixed Assets - IT 6,344 5,403 17,911 3,500 2,872 200 200 Sale of Fixed Assets - CED 12,800 - 4,380 200 - 200 200 Sales of Fixed Assets - Fire 12,100 Sale Of Fixed Assets -Storm - - 34,982 200 14,619 200 200 Sale of Fixed Asset-Facilities - - 10,949 200 - 200 200 Sale Of Fixed Assets -Cemetery - 2,750 - - - 200 200 No previous budget - added to match other depts Insurance Proceeds - Police 12,815 1,000 14,714 - - - Transfer In - Equip Airport 65,000 65,000 40,000 40,000 32,728 40,000 40,000 Transfer In - Equip Cemetery - - 4,000 4,000 724 1,000 1,000 Transfer In - Equip PW M&O 41,000 45,159 35,000 35,000 28,636 30,000 30,000 Transfer In - Fire/EMS 46,187 24 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Transfer In - Equip Sewer 40,000 40,000 40,000 40,000 32,728 40,000 30,000 Transfer In - Equip Stormwater 15,000 15,000 30,000 30,000 24,546 30,000 30,000 Transfer In - Equip Street 75,000 75,000 15,000 20,400 16,690 20,400 20,400 Transfer In - Equip Water 25,000 25,000 30,000 30,000 24,546 30,000 30,000 Transfer In - IT Tech Airport 21,111 23,009 35,800 36,875 30,171 40,203 41,410 Transfer In - IT Tech Cemetery 2,934 3,022 6,353 5,000 4,090 9,796 10,091 Smartsheet, eSkills, cost increases in software Transfer In - IT Tech PW M&O 27,231 23,196 39,745 40,937 33,493 83,226 85,724 Smartsheet, eSkills, cost increases in software Transfer In - IT Tech Sewer 35,381 36,442 66,197 68,183 55,787 93,922 96,740 Smartsheet, eSkills, cost increases in software Transfer In - IT Tech StormWtr 11,053 11,385 23,200 23,896 19,552 28,734 29,597 Smartsheet, eSkills, cost increases in software Transfer In - IT Tech Street 9,259 9,537 16,648 17,148 14,030 - combined with PW Transfer In - IT Tech Water 40,334 41,544 74,486 76,720 62,770 88,797 91,462 Smartsheet, eSkills, cost increases in software Transfer In - Sewer Membrane 342,000 40,000 325,000 325,000 265,910 Holding this for 2 years until Debt payments drop off, then resume TOTAL REVENUE 4,975,347 3,299,257 4,368,669 3,394,116 3,799,032 3,720,684 3,804,946 Equipment - Airport - - 238,812 - 32,669 98,019 20,498 leased vehicles interest, replace A-1 (non-lease) and A-90, Toro mower (A) A-2B Land Pride Mower 47,000 PR Approval; 320- Fund Originally planned for replacement in 2027. Estimated hours= 13,000 Equipment - CED - - 2,253 - 2,323 3,097 3,097 leased vehicle interest Equipment - Cemetery - - - 37,000 - 7,000 30,000 2025 mower, 2026 new backhoe Equipment - IT Dept 34,184 1,210 2,378 8,000 2,167 2,889 2,889 leased vehicle interest Equipment - Police 258,489 167,058 189,983 343,200 309,034 331,296 417,792 2025 (3) Police Vehicle replacements + (1) add'l purchase for Sergeant position, 2026 - 5 replacements Bond Debt - Police 690,668 Equipment - PW M&O - 69,914 30,531 - 62,673 45,701 20,466 Leased vehicle interest, ballfield groomer and mower Equipment - Sewer 3,474 2 3,672 30,000 216,164 3,927 204,309 leased vehicle interest, 2026 WW-88 Silverado, WW-10 (wheel loader) Equipment - Stormwater - 17,724 123,429 15,000 2,540 3,458 3,458 leased vehicle interest Equipment - Streets 113,421 163,807 29,546 - 4,237 5,820 5,820 leased vehicle interest Equipment - Water 4,475 - 5,412 30,000 7,918 13,369 45,231 leased vehicle interest, W-24 Ram 1500 Equipment - Fire/EMS 88,190 IT Tech Equip - Airport 23,591 23,063 24,347 31,116 33,842 25,594 22,997 Smartsheet, eSkills, cost increases in software, computer replacements IT Tech Equip - CED 29,887 25,111 29,943 30,189 34,127 54,706 46,777 Smartsheet, eSkills, cost increases in software, computer replacements IT Tech Equip - Cemetery 3,451 3,064 7,021 3,492 3,633 7,316 7,316 Smartsheet, eSkills, cost increases in software, computer replacements IT Tech Equip - Executive 24,375 23,639 25,741 23,474 31,870 27,382 24,948 Smartsheet, eSkills, cost increases in software, computer replacements 25 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments IT Tech Equip - Finance 30,041 24,385 32,156 26,531 39,957 40,721 37,267 Smartsheet, eSkills, cost increases in software, computer replacements IT Tech Equip - IT Dept 15,801 16,117 16,274 11,518 25,323 55,363 16,249 Smartsheet, eSkills, cost increases in software, computer replacements IT Tech Equip - Legislative 21,542 11,898 15,107 21,841 26,776 40,972 29,263 Smartsheet, eSkills, cost increases in software, computer replacements IT Tech Equip - Police 161,363 163,726 104,560 126,563 211,422 177,567 164,977 Smartsheet, eSkills, cost increases in software, computer replacements IT Tech Equip - PW M&O 30,797 27,423 23,866 32,602 46,499 66,883 50,891 86% of M&O budget - based on hrs worked, Smartsheet, eSkills, cost increases IT Tech Equip - Sewer 37,958 44,566 60,646 40,256 80,197 84,403 61,999 Smartsheet, eSkills, cost increases in software, computer replacements IT Tech Equip - Stormwater 12,735 10,927 16,932 12,520 24,042 21,174 18,150 Smartsheet, eSkills, cost increases in software, computer replacements IT Tech Equip - Streets 16,760 9,478 10,247 13,587 21,556 10,888 8,285 14% of M&O budget - based on hrs worked IT Tech Equip - Water 55,122 49,178 77,985 44,438 85,462 69,776 57,167 Smartsheet, eSkills, cost increases in software, computer replacements Law Enforcement - WCIA Reimb - - 14,714 - - - Transfers Out 983,152 Leased Vehicles - Airport - - 11,249 31,554 28,678 38,237 38,237 lease principal payments Leased Vehicles - CED - - 4,382 14,832 4,842 6,456 6,456 lease principal payments Leased Vehicles - IT Principal - 312 5,468 6,039 4,709 5,468 5,468 lease principal payments Leased Vehicles - PW M&O - - 13,413 52,290 22,437 33,423 60,071 lease principal payments Leased Vehicles - Sewer - - 5,315 22,452 5,471 7,295 20,619 lease principal payments Leased Vehicles - Stormwater - - 35,945 10,800 4,425 6,050 6,050 lease principal payments Leased Vehicles - Street - - 3,877 20,400 8,743 12,011 12,011 lease principal payments Leased Vehicles - Water - - 11,935 40,020 19,187 25,578 52,412 lease principal payments Permit Technology - Expenses 4,105 3,485 - 7,500 - 66,100 41,500 Purchase of Civic Plus permitting software program to replace Iworq program Police - Interest Payments - - 8,386 24,903 24,904 20,340 15,576 vehicle lease program for take home cars - pay off in 2028 Police-Bond Principal Payments - - 120,930 104,412 104,412 108,976 113,739 vehicle lease program for take home cars - pay off in 2029 Sewer Membrane 782,855 479,145 - - - - - Only every ten years TOTAL EXPENDITURES 2,735,766 1,335,233 1,997,122 1,216,529 1,532,237 1,574,255 1,671,985 320-Assigned Ending Fund Balance 2,239,581 1,964,024 2,371,546 2,177,587 2,266,795 2,146,429 2,132,961 402-Airport Fund Assigned Beginning Fund Bal.799,354 777,477 301,191 590,062 234,558 300,000 661,684 State Grant; EV charging Station Install 40,000 Grants 114,220 120,054 Sales Of Merchandise 1,326 1,726 2,511 750 1,583 2,000 2,000 26 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Vending Machine Proceeds - - 725 - 673 300 300 Aviation Fuel Fees 11,048 9,312 10,155 9,500 7,050 10,000 10,000 AR Accounts - Unapplied (17,917) (6,120) (7,245) 10,000 (9,155) Aviation Buildings 119,946 111,103 106,708 120,000 97,611 151,410 156,255 Rental Aviation Sites 416,613 345,067 351,975 391,535 365,889 409,361 468,693 land rates $.32 in 2025 and $.34 in 2026 Industrial Buildings 72,349 89,821 63,881 77,797 45,532 42,485 43,845 Industrial Land 1,759,709 1,925,484 2,155,185 2,268,639 1,770,046 2,366,401 2,454,954 land rates $.40 in 2025 and $.42 in 2026 Hangar Rent 226,421 233,983 232,649 235,195 181,238 257,769 266,017 Commercial Land 100,512 149,314 141,701 147,744 126,518 152,612 155,897 Processing Fee - Statements 5,577 8,142 7,141 5,500 5,212 7,500 7,725 Interfund-Rent/Storage Lot#105 33,208 34,130 35,052 35,052 28,678 36,897 38,743 CPI increase 4.3 %/increase in land rates Interfund -Rent/Food Bank #107 14,976 15,392 15,808 15,808 12,934 16,640 17,472 CPI increase 4.3 %/increase in land rates Interfund -Rent PW M&O Land 22,464 23,088 23,712 23,712 19,400 24,960 26,208 CPI increase 4.3 %/increase in land rates Interfund-Rent/Well Site Water 10,260 10,545 10,830 10,830 8,860 11,400 11,970 CPI increase 4.3 %/increase in land rates Interfund- Rent-PW Compost Fac 42,856 44,047 45,237 45,237 37,013 47,618 49,999 CPI increase 4.3 %/increase in land rates Interfund - CED Rent/Office Sp 25,557 26,781 27,584 27,863 23,788 30,004 30,964 CPI increase 4.3 %/increase in land rates Interfund - Rent Station 47 9,473 Programming Fee 75 27 NSF- Fee Collected 175 70 175 100 245 200 200 Penalties 11,313 14,806 22,720 15,000 15,816 23,000 23,000 Investment Interest 14,283 11,299 18,812 20,000 15,875 25,000 25,000 Transient Tie Downs 1,860 1,510 1,609 2,000 1,171 2,000 2,000 Tie Down Fees 32,300 22,958 16,280 32,000 12,656 32,000 32,000 Meeting Room Rental - - - 500 - 500 500 Land Use - Special Events 10,545 10,728 9,235 10,000 9,330 10,000 10,000 Long Term Parking 30+ days - - 621 - 807 1,000 1,000 Parking Fee - under 30 days - - 283 - 100 500 500 Mill Site Land 2,076 2,076 2,076 2,076 1,557 2,166 2,256 Ultra Light Land 25,991 25,991 25,991 25,991 19,493 26,316 29,778 Aviation T-hangar Land 269,072 224,892 355,992 314,029 227,125 319,692 330,716 Aviation Land -Industrial Use 83,758 86,085 88,411 88,411 85,101 93,065 97,718 Land Use - Short Term 10,795 14,167 11,626 3,214 6,696 3,300 3,400 Wait List Fee 610 725 505 400 380 500 400 Reimbursements 9,716 678 378 100 937 100 100 Accounts Receivable- Airport 6,120 7,245 9,155 10,000 2,740 10,000 10,000 Rental Deposit 1,662 2,095 2,181 500 1,754 2,000 2,000 Leasehold Tax - Collected 415,376 414,659 469,781 440,000 382,581 459,526 475,436 leasehold tax rate 12.84% per RCW Insurance Reimbursements 29,200 Nw Custom Aircraft - Principal 6,567 7,594 8,050 8,533 6,400 9,045 9,588 Nw Custom Aircraft - Interest 4,572 4,557 4,102 3,619 2,714 3,107 2,564 TOTAL REVENUE 4,674,818 4,771,508 4,601,985 4,991,697 3,750,904 4,930,373 5,460,881 27 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Salaries & Wages 445,679 487,601 545,526 607,701 407,352 623,423 674,840 (6) FTEs (including 1 Intern); Dir Longev & Auto Allow Change Leave Payout - 7,994 21,080 20,000 - 18,563 Overtime 1,690 7,504 7,108 1,800 2,871 3,800 3,800 FICA-Medicare-L&I-Unemploy 35,415 39,550 44,203 47,648 34,915 55,040 59,405 director longevity, COLA's Retirement - DRS 52,378 50,961 59,855 84,983 39,451 72,179 81,298 Medical Insurance 66,301 85,117 89,400 91,368 74,155 113,741 118,836 employee benefit changes, premium increases Office Supplies 6,254 4,201 4,361 8,300 4,898 6,100 6,100 Maintenance/Operating Supplies 24,217 17,327 25,495 34,750 21,873 34,000 34,000 Uniform & Clothing 1,022 933 1,436 3,100 505 1,100 1,100 Vending Machine Supplies/Costs - - 888 - 363 500 500 Meeting Materials 1,204 367 1,096 600 864 600 600 Small Attractive Fixed Assets - 7,508 1,049 2,500 - 2,000 2,000 Fuel 17,562 26,738 17,031 21,000 16,251 22,000 22,660 Professional And Legal Svcs 108,902 119,110 141,068 190,000 54,475 190,000 190,000 Interfund - EMS 96,578 Interfund - Police Serv Airport 774,068 675,573 714,291 725,385 593,497 749,545 774,092 based on % of PD hours worked at airport Marketing 3,490 4,152 7,541 6,000 7,613 8,000 8,000 Bank/credit Card Proc Fees 11,339 10,890 14,127 12,500 14,659 20,000 20,000 based on trend and YTD Sales Tax - DOR Remittance 3,596 542 799 500 486 500 500 Acct/Admin Cost Allocation Fee 164,566 171,734 191,839 124,390 101,774 130,609 137,139 AR Accounts - Unapplied - 10,000 10,000 Year end entry- move as an expense number Communications & Postage 13,659 9,877 8,547 14,500 10,725 14,500 15,000 Travel/Training/Per Diem 2,063 1,603 9,629 15,000 4,756 12,000 12,000 Insurance - WCIA & Other 40,842 65,564 78,068 98,645 91,288 97,057 121,321 Updated per WCIA 8/6/24-SA Utilities-PUD,Stormwater,etc 53,709 67,322 68,889 67,000 49,919 70,000 72,100 Vehicle Repair & Maintenance 9,966 13,515 31,214 6,000 13,198 6,000 6,000 (A) Increase to Vehicle Repair 14,000 14,000 PR Approval; Increase budget to $20,000 due to additional equipment (snow removal, tug, 1 addt'l vehicle) and general cost increases Office Machine Repair & Maint 4,763 2,180 3,343 - - Move to office/operating supplies Interfund - PW M&O Facilities 368,751 485,220 470,493 715,085 404,926 708,542 780,671 based on 12,288 bugeted hours in 2025, 12,708 hours in 2026 Annual - Dues, Memberships 4,715 7,116 8,874 7,000 1,705 3,500 3,500 Refunds of Deposits 883 1,500 1,601 500 1,606 1,500 3,500 Grant Expenses 114,220 Leasehold Tax -DOR Remittance 419,539 458,917 467,392 440,000 157,284 450,000 491,600 2014 LTGO Refi 2009 -Principal 55,000 55,000 60,000 25,000 - - - paid off in 2024 2014 LTGO Bond - Interest 7,250 5,600 3,400 1,000 500 - - Building Improvements - 19,275 17,641 80,000 2,728 80,000 80,000 28 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments (B) Increase building maintenance 36,000 36,000 PR Approval; Bring annual maintenance up to $116,000 to take care of deferred and be proactive in maintaining airport facilities Security Improvements 54,010 21,762 Upgrade Capital Projects 30,239 189,080 132,484 180,000 91,210 208,000 211,000 Add $28K for Tree (2nd Phase) Aircraft Parking Area 120,950 Fiber 188th/AP Blvd 169,296 150,000 150,000 Fiber Project Airport Restrooms 250,000 Capital Outlay-Equipment 17,363 - 21,043 8,500 9,837 28,500 20,500 $8500 added $20K FOD Commander (A)Structure Demolition 120,000 120,000 PR Approval; Prepare site for future development and implementation of airport master plan. Maint Vehicle Facility Storage 600,000 Maintenance Vehicle Storage Building, contingent on grant funding 59th Dr Security Cameras 95,000 59th Dr Security Cameras -(10 cameras and wiring) EV Charging Station Installation 40,000 State Grant - no match Airport - Lease Payments (P)- 1,855 1,518 - 1,249 2,750 2,750 2024 New Copier Lease Transfer Out - Storm Water - - - - - 600 600 GIS Reimb - No previous budget. Based on 2023 actual services received Transfer Out - Water - - - - - 1,200 1,200 GIS Reimb - No previous budget. Based on 2023 actual services received Transfer Out - Sewer - - - - 1,200 1,200 GIS Reimb - No previous budget. Based on 2023 actual services received Transfer Out -Equip Airport 65,000 65,000 40,000 40,000 32,728 40,000 40,000 Transfer Out -IT Tech Airport 21,111 23,009 35,800 36,875 30,171 40,203 41,410 Transfer To -A/P Reserve Fund 800,000 1,138,169 850,000 700,000 - 100,000 50,000 TOTAL EXPENDITURES 3,897,341 4,470,318 4,367,427 4,667,630 2,279,831 4,268,689 5,132,785 Assigned Ending Fund Balance 777,477 301,190 234,558 324,067 1,471,073 661,684 328,096 slightly less than 1 months operating expenses 403-Water Utilities Fund Assigned Beginning Fund Bal.663,343 1,044,405 1,491,111 1,058,128 1,596,858 1,252,900 1,079,850 Water Sales 3,894,165 4,258,449 4,616,856 4,480,500 3,296,417 4,900,000 5,096,000 Estimated based on actuals and CPI Meter Fee 88,430 126,980 49,430 36,420 18,430 27,000 32,400 Assume 30 (5/8") connections, 5 (1") connections Penalties 6 20,407 23,936 10,000 17,419 20,000 20,000 Align to actuals Recovery of NSF Fees 2,494 3,727 4,792 2,300 4,346 4,000 4,000 Align to actuals Windstrom Grant 19,435 Investment Interest 11,589 10,685 23,506 10,000 19,566 15,000 15,000 Align to actuals PW Meeting Room Rental 1,095 3,562 5,640 3,000 5,370 5,500 5,500 Align to actuals Sale of Scrap & Junk 1,946 - - 500 4,591 500 500 29 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Restitution 618 375 147 100 225 100 100 Reimbursements -Water 5,749 1,745 12,525 - 793 Hydrant Meter - Deposit 9,750 3,050 6,050 4,500 2,306 4,500 3,000 Transfer In -GF Eng/GIS 30,000 30,000 64,374 74,165 60,681 93,740 99,007 GIS Allocation + City Engineer Allocation Transfer In - CED (006)- - 5,444 2,114 5,600 5,600 GIS Allocation - new this yr, no prior budget Transfer In - Airport - - - - - 1,200 1,200 GIS Allocation - new this yr, no prior budget Transfer In - M&O - - - - - 2,200 2,200 GIS Allocation - new this yr, no prior budget TOTAL REVENUE 4,709,185 5,503,384 6,323,246 5,679,613 5,029,116 6,332,240 6,364,357 Utilities - Salaries 1,065,217 1,159,102 1,255,171 1,462,480 982,212 1,602,214 1,724,055 (10) FTEs + (12) @ 40% + (1) @ 33%; Dir Longev & Auto Allow change. Changed Deputy Dir to City Engineer, Added Eng II Leave Payout - - 17,627 10,000 6,163 15,000 15,000 contingency for employee turnover/eligible retirements Overtime 97,606 103,628 131,609 105,700 84,776 125,000 130,000 Based on actuals, history FICA -Medicare-L&I-Unemploy 103,266 114,331 124,752 144,955 100,386 157,525 168,654 director longv, auto allowance, COLA's Retirement - DRS 135,686 129,823 140,564 227,752 109,410 196,074 229,786 added Eng II, expected premium increase Medical Benefits 200,167 212,728 251,415 267,362 195,065 324,131 339,692 added Eng II, expected premium increase Operating Supplies 102,081 106,566 115,494 113,400 114,870 166,000 172,640 additional chemicals needed for treatment, prices have increased Operating Permit 13,169 13,184 13,411 15,660 13,700 16,160 16,500 Reg Compliance & Equip 15,351 13,211 16,692 18,360 12,065 18,000 18,720 Safety Equip & Clothing 5,370 3,397 9,634 5,400 6,674 10,000 10,500 union contracts allow for excessive amounts of clothing/boots Small Attractive Fixed Assets 1,540 1,305 - 3,240 763 3,500 3,500 Fuel 14,869 20,330 20,714 19,440 12,333 21,500 22,360 Fuel prices, inflation Inventory Items 86,356 68,579 25,164 86,400 34,545 60,000 62,400 Small Tools - - 1,049 - - - PUD Water Bill 243,359 338,879 181,854 264,965 180,954 270,000 280,800 Professional Services 26,076 26,322 27,001 30,240 15,277 20,000 21,000 Software Maint Support 22,253 13,930 24,221 19,440 11,699 26,000 27,040 additional software support due to SCADA and other programs Cr Card Fees/DOR Sales/Use Tax 23,828 26,554 31,026 27,000 23,152 32,000 33,280 Based on actuals, history Janitorial/Landscaping 5,555 5,254 2,354 9,720 1,269 9,500 9,500 State Taxes 198,816 214,000 251,184 225,324 148,493 250,000 260,000 City Taxes 200,792 220,936 235,769 226,962 149,800 248,100 258,170 5% Based on actuals, history Acct/Admin Cost Allocation Fee 149,744 168,371 224,018 207,652 169,898 218,034 228,935 Communications 13,569 14,636 22,394 15,120 21,801 25,000 26,250 SCADA, cell phones Telemetry 3,594 4,508 4,694 4,320 3,238 4,800 5,040 Based on actuals, history Travel/Training/Per Diem 1,757 2,806 7,791 13,240 7,752 13,500 14,000 Interfund-Rent Water Well Site 10,260 10,545 10,830 10,830 8,860 11,400 11,970 CPI 4.3% Interfund-Rent/Storage Lot#105 8,634 8,874 9,114 9,114 7,456 9,593 10,073 CPI 4.3% 30 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Insurance - WCIA 42,579 64,343 81,199 111,297 115,911 126,447 158,059 Updated per WCIA 8/6/24-SA PUD & Stormwater 103,080 110,713 109,306 113,400 55,809 115,000 120,750 Repairs & Maintenance 71,027 46,829 65,988 50,000 21,323 55,000 57,750 Increased for Repairs/Maint at aging plant IWORKS Annual Support 981 - - 1,000 - - Vehicle Repair & Maint 10,104 6,628 7,799 8,000 7,356 15,000 16,000 Increased repairs on some older equip (Backhoe) not replacing yet Interfund - PW M&O Facilities 2,499 2,192 8,551 - 998 7,200 7,802 based on 96 budgeted M&O hours Dues/Outreach 2,754 3,508 3,414 3,000 4,244 4,000 4,200 More employees, additional organizations Registration 16,094 4,185 - - - Meter Fee - Refund Deposit 6,000 3,000 5,739 4,500 750 4,500 4,500 Reimbursements/Other 8,198 Copier Lease (P)991 832 983 1,296 841 1,715 1,715 2-copier leases in water dept Transfer Out -Equip Water 25,000 25,000 30,000 30,000 24,546 30,000 30,000 Transfer Out -IT Tech Water 40,334 41,544 74,486 76,720 62,770 88,797 91,462 Smartsheet, eSkills & software cost increases Transfer Out -GF Recycling 1,700 1,700 1,700 1,700 - 1,700 1,700 Transfer Out -Water Impr Fund 592,720 700,000 1,150,000 750,000 - 950,000 750,000 Transfer Out -Cemetery Payroll - - 23,480 14,325 15,327 deleted direct costs -Increased for Tawnya time @ PW Admin TOTAL EXPENDITURES 3,664,780 4,012,273 4,726,388 4,709,314 2,732,488 5,252,390 5,343,803 403-Assigned Ending Fund Balance 1,044,405 1,491,111 1,596,858 970,299 2,296,628 1,079,850 1,020,554 slightly more than 2 months operating expenses, meets policy 404-Sewer Utilities Fund Assigned Beginning Fund Bal.648,918 797,564 1,382,204 980,504 1,243,094 1,060,000 1,018,642 Estimated 2024 EFB Windstorm Grant 19,090 Sewer Service Charges 5,952,758 6,414,793 6,798,977 6,746,500 5,280,643 7,563,180 7,865,707 CPI+ growth, based on 2023 actuals Side Sewer Permits 9,270 23,850 7,560 3,600 14,235 3,600 3,600 Penalties 2 32,960 33,197 15,000 29,361 20,000 20,000 Align to actuals/history Investment Interest 19,831 15,471 31,781 20,000 25,869 25,000 20,000 Align to actuals/history Reimbursements -Wastewater - 758 - - 10,780 Tranfer In - W/S Bond 19,848 Transfer In - GF ENG/GIS 30,000 30,000 64,374 74,165 60,681 93,740 99,007 GIS Allocation + City Engineer Allocation Transfer In - CED (006)- - 5,444 - 2,114 5,600 5,600 GIS Allocation - new this yr, no prior budget Transfer In - Airport - - - - - 1,200 1,200 GIS Allocation - new this yr, no prior budget Transfer In - M&O - - - - - 2,200 2,200 GIS Allocation - new this yr, no prior budget TOTAL REVENUE 6,680,627 7,315,396 8,342,627 7,839,769 6,666,776 8,774,520 9,035,956 31 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Salaries 973,493 1,090,125 1,166,189 1,351,178 950,018 1,640,244 1,769,470 (11) FTEs + (12) @ 40% + (1) @ 33%; Dir Longev & Auto Allow change, City Eng, Eng II, Added WW Distribution Spec, COLA Leave Payout - 8,402 16,908 10,000 6,163 15,000 15,000 contingency for employee turnover/eligible retirements Overtime 67,027 78,964 78,232 73,700 58,190 76,500 79,560 FICA - Medicare-L&I-Unemploy 93,613 108,789 114,222 133,378 97,341 165,763 177,590 added Eng II, WW Distrib Spec, expected premium increase Retirement - DRS 121,454 120,184 125,742 207,694 102,549 200,457 235,487 Medical Benefits 170,764 205,146 236,314 250,617 194,860 323,652 337,967 added Eng II, WW Distrib Spec, expected premium increase Operating Supplies 139,968 142,570 191,862 146,448 146,382 218,500 229,425 additional chemicals needed for treatment, prices have increased DOE Permit 18,335 18,115 23,860 23,760 30,503 24,850 25,844 Reg Compliance/Equip 13,721 26,232 19,920 27,000 12,742 22,000 22,880 Safety Equip & Clothing 8,629 3,472 9,621 9,720 7,013 12,000 12,480 union contracts allow for excessive amounts of clothing/boots Small Attractive Fixed Assets 513 732 568 2,700 272 2,500 2,600 Fuel 12,985 29,723 22,169 16,200 11,048 18,000 18,720 use of vactor will be added via JE at Year End Small Tools - 527 1,049 - - - Professional Services 16,778 29,476 44,012 17,280 57,746 40,000 42,000 Electrical contract, SCADA, Process Solutions Software Maint/Support 19,421 22,574 17,776 19,440 14,332 20,500 21,525 Increased programs requiring support Cr Card Fees/DOR Sales/Use Tax 23,828 26,547 31,019 27,000 23,126 32,000 33,280 Align to actuals Biosolids Hauling 173,025 181,897 212,335 190,080 148,216 215,000 225,750 Assume increase per history Janitorial & Landscaping 5,611 5,082 2,359 9,720 2,557 9,000 9,360 State Taxes 125,019 133,797 159,139 141,831 98,481 160,000 168,000 City Taxes 299,093 324,310 343,507 339,255 244,512 380,589 395,465 Acct/Admin Cost Allocation Fee 277,924 183,777 270,987 349,750 286,160 367,237 385,598 Communications 12,345 12,478 17,106 14,040 19,958 18,000 18,900 Increased based on history Telemetry 3,877 14,939 9,788 14,040 1,849 12,000 12,600 Travel/Training/Per Diem 525 3,757 10,668 9,720 7,352 10,500 11,025 additional employees, more training Pipeline Agreement 3,213 3,310 3,409 3,618 3,511 3,762 3,875 Interfund-A/P Rent Compost Fac 42,856 44,047 45,237 45,237 37,013 47,618 49,999 CPI 4.3 % Insurance - WCIA 108,575 106,017 147,668 191,224 205,497 209,883 262,354 Updated per WCIA 8/6/24-SA PUD/Stormwater Services 350,544 338,717 339,272 345,600 265,978 355,000 372,750 Repair & Maintenance 120,330 102,629 161,340 135,000 130,054 180,000 187,200 Increased R&M due to age of plant IWorq System Annual Main 981 - - 1,080 - - Vehicle Rep & Maint 14,147 26,546 25,641 11,880 17,488 15,000 15,750 Increased due to aging of non-lease equipment/repairs Interfund - PW M&O Facilities 2,499 2,192 8,551 - 998 7,200 7,802 based on 96 budgeted M&O hours Memberships/ UT Undergr 2,245 2,770 2,904 2,700 2,886 2,900 3,016 additional employees, more memberships Training/Registration 7,282 3,410 - - - Principal - PWTF III Loan 393,547 393,547 393,547 393,547 393,547 393,547 393,547 Principal -PWTF #4 Precon Loan 52,632 52,632 52,632 52,632 52,632 52,632 52,632 Principal -PWTF #5 Loan 529,412 529,412 529,412 529,412 529,412 529,412 529,412 Principal -DOE Loan L1000024 289,236 297,737 306,487 315,494 156,605 324,766 334,310 32 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Principal -DOE Loan L1000025 470,776 484,611 498,853 513,514 254,898 528,605 544,140 Interest - PWTF III Loan 11,806 9,839 7,871 5,903 5,903 3,935 1,968 Interest -PWTF #4 Precon Loan 1,842 1,579 1,316 1,053 1,053 789 526 Interest -PWTF #5 Loan 21,176 18,529 15,882 13,235 13,235 10,588 7,941 DOE Loan L1000024 Inter 99,970 91,470 82,720 73,712 37,998 64,440 54,896 Interest -DOE Loan L1000025 162,716 148,881 134,639 119,978 61,848 104,887 89,352 Capital Expenditures - - 5,560 - - Lab Software 38,510 4,731 - - - Copier Lease (P)991 832 - 1,345 605 1,000 1,000 Current copier lease ends 3/25 - New lease Transfer Out - Equip Sewer 40,000 40,000 40,000 40,000 32,728 40,000 30,000 Transfer Out - IT Tech Sewer 35,381 36,442 66,197 68,183 55,787 93,922 96,740 Smartsheet, eSkills & software cost increases Transfer Out - GF Recycling 1,700 1,700 1,700 1,700 - 1,700 1,700 Transfer Out - Sewer Membrane 342,000 40,000 325,000 325,000 265,910 - - Holding this for 2 years until Debt payments drop off, then resume Transfer Out - Sewer Impr Fund 160,749 380,000 775,000 600,000 - 800,000 725,000 Transfer Out -Cemetery Payroll - - 3,348 14,325 2,144 deleted direct costs-Increased for Tawnya time @ PW Admin TOTAL EXPENDITURES 5,883,063 5,933,192 7,099,535 7,189,923 5,049,101 7,755,878 8,016,436 404-Assigned Ending Fund Balance 797,564 1,382,204 1,243,094 649,846 1,617,676 1,018,642 1,019,520 close to 2 months operating expenses, meets policy 405-Water Improvement Fund Assigned Beginning Fund Bal.9,413,776 9,652,538 10,306,461 6,582,600 7,837,147 5,115,000 2,219,460 Estimated 2024 EFB Capital-Water Connection Fee 1,885,967 1,465,816 499,248 300,000 216,653 292,260 257,920 Assume 35 new connections (30 SFR, 5 (1") meter) Investment Interest 91,570 71,187 108,726 10,000 76,547 20,000 15,000 Align to actuals/history Recovery Contract - Admin Fee - 693 - - - WRDA Funding - 3,375,000 3,375,000 WRDA Funding - pending -WTP Expansion Strategies 360 Funding Search - 1,800,000 2,200,000 Grant Funding - searching PWTF Funding - 1,000,000 PWTF Precon Loan WRDA Haller North - 750,000 3,150,000 WRDA Funding - pending - Haller North Reimbursements - - 30,202 - - Recovery Contract-Fire Dist 21 - 13,863 - - - Transfer In - Water Fund 592,720 700,000 1,150,000 750,000 - 950,000 750,000 Based on Water Operating Fund Budget projections TOTAL REVENUE 11,984,033 11,904,097 12,094,636 7,642,600 8,130,347 13,302,260 11,967,380 State Tax 32,941 24,445 10,910 - 2,706 4,800 4,100 Water Comp Plan 6,192 49,393 New Water Source Development 13,658 112,404 71,471 System Analysis Survey 50,000 Recoverty Contract 13,863 33 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Reimbursements 6,868 Water Treatment Exp - Design 79,894 72,248 - - - 500,000 Design for Water Treatment Plant Expansion 615 Reservoir Prop Purchase - - - 15,000 656 425,000 Property purchase for future reservoir Water System Replacement Design 31,128 110,806 40,031 145,000 69,457 40,000 40,000 Reduced replacement schedule CIC Utility Design/Construciton 20,010 1,289 Annual Water Main Replacemt 1,517,963 852,974 1,716,570 1,200,000 554,246 500,000 500,000 Hydrant Repair & Maint - 13,423 19,166 15,000 8,172 8,000 8,000 Water Treatment Plant Imp 9,767 7,030 31,257 950,000 24,592 30,000 30,000 Water Iron Repair Program 17,412 6,036 - 10,000 2,049 20,000 20,000 Increased per bid, 3 year contract Reece Water Distribution Sys Repairs 125,252 136,284 111,446 100,000 66,077 100,000 100,000 640 Zone Booster Stat Install 57,991 13,010 50,846 750,000 344,883 400,000 rename from 520 to 640 to reflect accurate name Water Utility Installation 95,354 92,925 Temporary Well Drilling 95,957 2,025 Haller South Wellfield - 21,024 238,140 700,000 348,805 1,100,000 250,000 Haller South Wellfield project, wellhouses Haller North Project - 850,000 3,500,000 Haller North Wellfield expansion - prop purchase Water Treatment Plant Expan - 22,233 88,505 150,000 390,511 4,500,000 4,500,000 Water Treatment Plant Expansion Construction Reservoir Improvements - 49,964 1,777,651 50,000 128,716 204th & 74th Intersection - - - 50,000 - 173 rd Phase I 162,840 26,025 10,416 Island Crossing Watermain - 240,000 2,200,000 Island Crossing Watermain Design WTP Expansion Filter Prepurchase - 1,800,000 Filter Prepurchase for WTP Expansion 211th Place Rehab - - - 300,000 - 200,000 Water Portion of 211th Pl Rehab project 188th/ 180th Roundabouts Water Portion - 345,000 250,000 188th Roundabout water portion, 2025/180th in 2026 New & Replacement Meters/service 71,328 13,437 28,808 25,000 27,968 20,000 20,000 Transfer (306) BCF Facility - - 6,012 - - TOTAL EXPENDITURES 2,331,494 1,597,637 4,257,489 4,510,000 1,968,838 11,082,800 11,422,100 405-Assigned Ending Fund Balance 9,652,538 10,306,460 7,837,147 3,132,600 6,161,508 2,219,460 545,280 406-Sewer Improvement Fund Assigned Beginning Fund Bal.7,925,653 8,068,550 5,051,261 4,552,678 5,589,809 5,035,000 5,211,695 Based on estimated EOY Bal 2024 Capital - Sewer Connection 1,318,895 941,375 312,178 169,400 174,240 205,695 181,495 Assume 35 new connections (30 SFR, 5 (1") meter) Investment Interest 94,767 47,789 60,163 15,000 60,114 20,000 10,000 Align to actuals / history Grant Funds Pending - Federal - 2,300,000 Pending Grant Funding Grant Funds Pending - Federal - 2,000,000 2,000,000 Pending with Strategies 360 for 67th Sewer PWTF Pre Con Loan Pending (State $)- 600,000 Pre Con Loan LS 14 Transfer In - Sewer 160,749 380,000 775,000 600,000 - 800,000 725,000 TOTAL REVENUE 9,500,064 9,437,714 6,198,601 5,337,078 5,824,163 10,360,695 8,728,190 34 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Lift Station Design (LS 14)5,000 - - - - 75,000 Lift Station 14 and Force Main State Tax 22,954 16,728 6,564 - 2,202 4,000 4,000 Systems Analysis/Survey 22,057 5,733 50,000 Sewer Main Replacement 30,000 Sewer Comp Plan 11,072 63,899 Reimbursement 4,840 Biosolids - Design 150,000 150,000 Direct cost previously expensed to Fund 306 via transfer Lift Station Improvements - 53,534 31,621 850,000 13,116 50,000 50,000 unplanned repairs CIC Utility 135,803 4,726 South CIC Utility Construction 821,455 532,149 71,732 - 2,719 Sewer Main Replmnt Rehab Pro 24,011 72,328 66,828 1,680,000 10,190 2,000,000 Project moved to 2025, pending funding Sewer WRF Equalizing Basing 109,900 1,252,319 185,969 Lift Station Upgrades (LS 11 & LS 14)3,478 11,487 - - - 2,300,000 600,000 Lift Station upgrades scheduled for 2025 WWTP Improvements 187,635 86,911 98,590 420,000 376,367 50,000 300,000 Solids Handling Building Sewer Manhole Rehab 335 10,975 3,997 10,000 3,735 20,000 20,000 Increased per bid, 3 year contract Reece Sewer System Repairs/Maint - 16,622 24,975 20,000 32,286 Collection System Repairs - - - 100,000 4,943 100,000 50,000 211th Place Imp Sewer Portion - 200,000 Sewer portion 211th 188th Roundabout Sewer Portion - 200,000 300,000 Sewer portion 188th RAB Transfer Out - BCF Facility 6,012 MBR Replacement 120,942 2,295,546 38,034 - 83,528 TOTAL EXPENDITURES 1,431,513 4,386,454 608,792 3,160,000 529,086 5,149,000 1,474,000 406-Assigned Ending Fund Balance 8,068,550 5,051,259 5,589,808 2,177,078 5,295,077 5,211,695 7,254,190 409-Storm Water CIP Fund Assigned Beginning Fund Bal.969,115 664,046 659,847 700,300 893,516 537,000 470,800 FEMA Grant-Prairie Cr Culvert - 69,525 - 1,442,500 93,593 219,800 Project carryover Prairie Creek Culvert- State G - 11,588 - - 15,599 Investment Interest 8,661 3,596 7,787 2,000 9,560 4,000 4,000 align to actuals Transfer In -Storm Wtr Utility 164,000 150,000 340,000 140,000 - 230,000 220,000 Based on amount of transfer from Operating fund budget TOTAL REVENUE 1,141,776 898,754 1,007,634 2,284,800 1,012,268 990,800 694,800 Smokey Pt Blvd Corridor Planning Storm Comp Plan 6,213 Storm Water Improvements 276,053 9,383 13,861 15,000 - 120,000 20,000 Increasing for possible capital project storm portions, incl iron raising Storm System Repair & Maint 40,797 53,166 4,478 25,000 708 100,000 100,000 Various storm capital projects per comp plan 35 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Detent Pond Clean/maint/repr - 32,322 - 20,000 3,255 40,000 40,000 Increased for 2025/2026 Old Town Wetlands 7,400 14,647 23,544 40,000 2,809 40,000 40,000 Utility Imp 4-year Storm 7,082 364 - 50,000 - 173rd Street Phase I 100,425 19,110 6,310 - - Prairie Creek Culvert 40,974 109,915 59,710 1,692,500 93,267 220,000 Project carryover Is. Cross Compensatory Storage 5,000 - - 225,000 - 211th Place Rehab - - - 100,000 - TOTAL EXPENDITURES 477,730 238,907 114,115 2,167,500 100,039 520,000 200,000 409-Assigned Ending Fund Balance 664,046 659,847 893,516 117,300 912,229 470,800 494,800 410-Airport Reserve Fund Assigned Beginning Fund Bal.1,427,041 2,241,908 3,395,800 3,065,000 4,286,771 4,336,771 2,071,771 Investment Interest 14,867 15,723 40,971 15,000 46,465 35,000 18,000 Transfer In -Airport Fund 800,000 1,138,169 850,000 700,000 - 100,000 50,000 TOTAL REVENUE 814,867 3,395,800 4,286,771 3,780,000 4,333,235 4,471,771 2,139,771 Transfer To – Airport CIP - - - 2,215,500 - 2,400,000 700,000 grant match, Taxiway Alpha and Taxiway C TOTAL EXPENDITURES - - - 2,215,500 - 2,400,000 700,000 Assigned Ending Fund Balance 2,241,908 3,395,800 4,286,771 1,564,500 4,333,235 2,071,771 1,439,771 411 - Sewer Bond Reserve Restricted Beginning Fund Bal.1,042,546 1,022,699 1,022,699 1,022,699 1,022,699 1,022,699 1,022,699 These funds will remain the same and be used for debt 412-Storm Water Management Fund Assigned Beginning Fund Bal.232,668 245,272 352,154 146,292 320,547 225,000 228,810 DOE-Grants 30,364 13,075 61,925 25,000 10,164 25,000 25,000 Windstorm Grants 601 Service Charges 996,728 1,119,334 1,194,113 1,148,965 900,972 1,291,500 1,330,245 Growth plus CPI Penalties-stormwater 1,585 6,289 8,708 4,000 5,923 8,000 8,240 Align to actuals Investment Interest 3,215 2,380 5,906 3,000 4,024 4,000 3,000 Align to actuals Reimbursements - Storm - 240 4 - 2 50 50 WCIA Insurance 1,000 Transfer In - CED (006)- - 2,722 - 1,057 2,800 2,800 GIS Allocation - new this yr, no prior budget Transfer In - Airport - - - - - 600 600 GIS Allocation - new this yr, no prior budget Transfer In - M&O - - - - - 1,100 1,100 GIS Allocation - new this yr, no prior budget 36 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Transfer In - GF ENG/GIS 15,000 15,000 32,187 37,083 30,341 46,871 49,504 GIS Allocation TOTAL REVENUE 1,280,559 1,401,590 1,658,320 1,364,340 1,273,032 1,604,921 1,649,349 Salaries & Wages 351,590 386,136 393,654 482,648 331,084 505,885 541,131 (2) FTEs + (12) @ 20% + (1) @ 34%; Dir Longev & Auto Allow Change Leave Payout - - 3,628 - 3,081 Overtime 313 680 2,376 400 18 500 500 FICA-Medicare-L&I-Unemploy 30,268 33,839 34,058 43,004 30,825 47,684 50,828 Added Eng II, COLA - still researching Retirement - DRS 40,986 39,737 40,420 78,302 33,869 77,110 93,852 Medical Insurance 63,026 56,140 59,451 68,452 45,674 82,223 85,762 Added Eng II, expected premium increase Operating Supplies 9,191 4,143 12,106 10,260 13,255 15,000 15,600 NPDES Phase II- Reg Compliance 18,295 17,955 20,419 21,060 8,638 21,000 21,840 Small Attractive Fixed Asset - - 525 540 1,129 550 572 Fuel 4,693 8,956 4,979 7,020 5,012 6,500 6,760 Professional Services 13,031 6,177 8,406 12,960 6,698 10,000 10,400 Cr Card Fees/DOR Sales/Use Tax 11,974 13,281 15,514 13,068 11,568 15,500 16,120 Align to actuals Software – Annual Maint & Supp 5,741 3,999 6,639 7,560 3,583 9,000 9,360 Increased due to additional software Storm Janitorial & Landscaping 2,821 2,650 1,801 5,184 639 5,200 5,408 State Tax 36,688 17,953 27,800 18,360 13,229 18,000 18,720 City Tax 50,076 56,625 55,340 57,809 41,820 65,175 67,075 5% revenue Acct/Admin Cost Allocation Fee 42,647 45,885 53,332 50,658 41,448 53,190 55,849 Communications 3,514 3,527 4,995 3,996 6,864 6,000 6,240 additional cell phones Travel/Training/Per Diem 68 797 2,275 540 3,830 5,400 5,616 this was a typo in budget entry for 2024. should have been 5400. Insurance - WCIA 13,895 18,809 20,235 27,945 30,170 36,460 45,575 Updated per WCIA 8/6/24-SA Stormwater Utility Fees 1,561 1,761 1,452 1,728 772 1,500 1,560 Repair & Maintenance 986 1,484 1,239 3,780 4,700 5,000 5,200 more proactive with repairs Repairs & Maintenance Wetland 1,996 1,133 210 2,160 4,094 4,000 4,160 more proactive with repairs Vehicle Repairs & Maint 4,942 5,361 4,642 6,480 17,844 8,000 8,320 Increased due to Vactor Truck repair Interfund - M&O 116,448 127,627 161,290 151,657 52,064 60,000 60,000 50% of Street Sweeping Pub. Education/outreach 2,587 3,723 2,571 3,200 783 3,000 3,120 Storm Capacity - Grant 16,655 11,965 2,386 25,000 5,550 25,000 25,000 Training/Registration 746 2,290 49 - - Capital Expenditures - - 2,288 - - Storm Copier Lease 496 416 492 540 303 500 500 Current copier lease ends 3/25 -will have new lease Transfer Out - Storm Water CIP 164,000 150,000 340,000 140,000 - 230,000 220,000 Transfer Out -Equip Stormwater 15,000 15,000 30,000 30,000 24,546 30,000 30,000 Updated from $20K - to $30K per schedule Transfer Out - IT Stormwater 11,053 11,385 23,200 23,896 19,552 28,734 29,597 Smartsheet, eSkills & general cost increases Transfer Out - Cemetery - - 13,905 deleted direct costs Transfer for Brian Stauffer time working on Stormwater 37 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments TOTAL EXPENDITURES 1,035,287 1,049,436 1,337,773 1,298,207 776,547 1,376,111 1,444,665 412-Assigned Ending Fund Balance 245,272 352,154 320,547 66,133 496,485 228,810 204,684 close to 2 months operating expenses, meets policy 413 - Airport CIP (FAA) Fund Assigned Beginning Fund Bal.389,332 726,566 1,165,012 173,500 1,191,198 786,000 66,000 FAA Grant 29 RW 16/34 179,119 137,665 FAA Grant 28/29 Taxiway B 96,264 165,175 FAA Grant 32 16/34 Overlay 102,476 128,253 FAA Grant 35 16/34 Constr - 2,099,651 19,220 - 105,510 FAA Grant - BIL Funding - 94,103 - 711,000 - FAA- Airport Master Plan - - - 738,000 - FAA Grant - Taxiway Alpha - - - 3,000,000 - 3,200,000 Carryover project to 2025 FAA Grant - Taxiway C Environmental Design 171,000 FAA Grant 90% FAA Grant - Taxiway C Extension Construction 512,448 grant or BIL funding WSDOT Grant-Runway 16/34 Light - 116,507 5,761 - 1,169 WSDOT-Runway 11-29 Solar lighting 765,000 WSDOT-Taxiway C Environmental Design 9,500 State Grant 5% WSDOT-Grant - Taxiway C Extension Construction 48,910 Investment Interest 6,981 7,379 14,467 3,500 12,145 Reimbursements 9,502 Interfund Loan B&G Club -Princ 103,142 104,178 83,036 91,448 51,913 93,268 82,551 Interfund Loan B&G Club-Inter 16,858 15,822 36,964 28,552 46,269 26,732 37,449 Int Rate Increase midyear 2025 Transfer In – Airport Reserve - - - 2,215,500 - 2,400,000 700,000 TOTAL REVENUE 903,674 3,595,298 1,324,459 6,961,500 1,408,204 7,451,500 1,447,358 FAA - RW 16/34 137,191 2,430,284 133,262 FAA - Taxyway Bravo 33,706 Taxiway Alpha Project Design - - - 295,051 Perimeter Fence Project - Design - - - 66,805 Taxiway Alpha Project - Cont Mgnt 430,000 Project delayed to 2025 received grant late 2024 Non AIP Design 6,211 FAA - Permitter Fencing Project - - - 790,000 88,131 Runway 11-29 Solar Lighting 865,500 State Grant: Install solar powered runway edge lighting. Radio control lights - currently unlighted and will support the safety of the airport users and provide second runway Taxiway C Environmental Design 190,000 FAA Grant 90%, State Grant 5%, City Match 5% 38 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Taxiway C Extension Construction 1,387,000 Airport Master Plan - - - 820,000 6,500 Taxiway Alpha Project - - - 5,341,500 - 5,900,000 Project delayed to 2025 - Engineers Estimate - increased from 2024 budget TOTAL EXPENDITURES 177,108 2,430,284 133,262 6,951,500 456,486 7,385,500 1,387,000 Assigned Ending Fund Balance 726,566 1,165,012 1,191,198 10,000 951,718 66,000 60,358 504 - PW Facilities M&O Fund Assigned Beginning Fund Bal.33,878 21,189 68,613 282,109 231,662 125,000 128,696 Field Light Fee 666 574 1,886 600 1,875 1,800 1,800 based on trend Grants 4,372 8,165 Interfund -M&O Cost Allocation 1,366,000 1,411,000 810,564 917,415 573,289 1,102,811 1,297,989 Facilities $155,231, parks $947,580 Interfund - GF/Facilities - - 800,000 800,000 654,546 850,000 825,000 Interfund - Cemetery 32,500 88,698 51,518 144,366 3,710 40,015 43,240 Interfund - Storm Water - - 161,290 151,657 52,064 60,000 60,000 Interfund - Water 2,499 (1,615) 8,551 - 998 7,200 7,802 Interfund - Sewer 2,499 6,000 8,551 - 998 7,200 7,802 Interfund - Street Dept - - 308,520 238,331 274,031 384,024 416,829 Interfund - Airport 368,751 485,220 470,493 715,085 404,926 708,542 780,671 Interfund - Library 19,640 Investment Interest 1,004 286 2,379 200 3,091 2,300 2,300 increased interest rates on investments Sales Tax Collected 826 - Donations - - 300 200 300 300 300 Donations - Graffiti Removal - - - 200 - 100 100 Restitution - Parks 25 289 1,415 200 - 50 50 not previously, budgeted however rec'd $ since 2021 Reimbursements - M&O 7,681 2,633 48 350 1,311 350 350 TOTAL REVENUE 1,835,969 2,018,645 2,702,292 3,250,713 2,202,802 3,289,692 3,572,929 Salaries & Wages 629,580 661,977 968,675 1,226,198 791,329 1,316,589 1,467,701 1-Manager; 1-Supervisor; 2-M&O Chief; 1-Finance Tech I; 7- Main Worker I; 3-Maint Worker II, add 1 FTE in 2026 Part-Time Help 140,591 145,835 161,728 187,200 157,063 211,669 227,240 5-Seasonals 3 months; 7-seasonal 6 months period @$21.42/hr Leave Payout 7,825 16,103 9,479 8,000 15,279 11,625 12,293 contingency for unexpected employee separation/eligible for retirement Overtime 48,818 84,807 80,781 73,000 72,727 50,000 50,000 FICA-Medicare-L&I- Unemploy 83,968 95,112 132,979 147,606 119,597 164,882 182,191 added .5FTE (finance tech II), COLA's Retirement - DRS 92,448 90,134 119,439 217,026 102,906 164,982 194,530 39 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Medical Insurance 156,527 166,314 202,326 276,870 153,912 252,514 288,091 Operating Supplies 70,050 70,542 67,144 88,500 51,601 80,000 80,000 Shop Supplies 4,567 9,966 15,975 6,000 12,708 18,250 18,250 Uniforms And Clothing 3,741 6,479 9,584 10,000 8,612 11,000 11,000 Graffiti Removal 805 1,527 230 1,000 345 1,000 1,000 Facilities - Special Projects - - 3,396 5,000 2,346 5,000 5,000 Small Attractive Fixed Assets 131 3,186 3,518 5,000 4,742 6,000 6,000 Fuel 16,379 23,959 22,444 15,000 12,947 25,000 25,750 Professional Services 36,160 85,714 70,960 77,250 41,943 77,250 77,250 Professional Services - DOC 36,331 1,139 Sales & Use Tax - DOR 797 87 339 200 268 200 200 Acct/Admin Cost Allocation Fee 87,895 99,285 156,254 161,591 132,211 169,670 178,153 Communications 8,951 12,122 15,247 10,000 16,225 20,000 20,600 security system monitoring Travel/Training/Per Diem 967 5,688 9,181 12,500 12,087 13,000 13,500 Increase due to staffing levels Insurance - WCIA 41,037 52,970 89,887 110,666 109,570 117,749 147,186 Updated per WCIA 8/6/24-SA Utilities 201,597 168,731 170,059 213,874 107,743 190,000 195,700 Vehicle Repair & Maint 4,791 10,400 4,763 6,000 6,915 8,000 8,000 Office Machine Repair & Maint 1,163 220 229 1,500 - - - move to captail 594 per accounting rules Interfund-Rent/Storage Lot#105 12,287 12,628 12,969 12,969 10,611 13,652 14,335 expected CPI on leases Interfund -Rent/M&O-Airport 11,232 11,544 11,856 11,856 9,700 12,480 13,104 expected CPI on leases Interfund-AP Rent Storage #107 3,276 3,367 15,808 15,808 2,830 3,640 3,822 Interfund-AP Rent 107 Food Bank 11,700 12,025 - - 10,104 13,000 13,650 created separate BARS #, previously in 504.518.50.45.02 Holiday/community Events 12,147 11,832 12,268 25,000 13,778 27,500 27,500 Increase due to no ARPA funds, and adding Smky Pt Park Park Amenities 2,161 346 2,091 2,500 10,978 3,000 3,000 Athletic Fields Maintenance 8,694 6,408 12,528 20,000 14,419 30,000 30,000 Small project new safety netting/fence repairs/lighting repair cost rising Park Bench-donations - - - 500 - 500 500 Insurance - WCIA Parks 6,267 7,921 9,731 8,825 13,802 18,716 23,396 Updated per WCIA 8/6/24-SA Public Art - Insurance 1,605 1,640 1,725 1,700 1,848 2,000 2,060 Public Art Maintenance 436 171 - 210 31 - - Moved to 111-Park Fund Reimbursements 125 - - 50 - M&O Copier Lease (P) Payment - - 793 - 1,268 1,902 1,902 lease started 2023 Transfer Out - GF Recycling 1,500 1,500 1,500 1,500 - 1,500 1,500 Transfer Out - Equip PW M&O 41,000 41,000 35,000 35,000 28,636 30,000 30,000 Transfer Out - IT Facilities 27,231 27,355 39,745 40,937 33,493 83,226 85,724 Combine Streets with M&O; Smartsheet, eSkills, cost increases in software; M&O access control panels Transfer Out - Storm Water - - - - - 1,100 1,100 GIS Allocation for GIS services based on 2023 actuals Transfer Out - Water - - - - - 2,200 2,200 GIS Allocation for GIS services based on 2023 actuals Transfer Out - Sewer - - - - - 2,200 2,200 GIS Allocation for GIS services based on 2023 actuals TOTAL EXPENDITURES 1,814,781 1,950,032 2,470,631 3,036,836 2,084,574 3,160,996 3,465,628 40 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments 504-Assigned Ending Fund Balance 21,189 68,613 231,662 213,877 118,228 128,696 107,301 less than 1/2 month operating expense, keep watch 622-Cemetery Preneed Trust Fund Restricted Beginning Fund Bal.63,388 79,023 84,994 89,816 43,847 43,962 47,437 Investment Interest - - - 300 - Sale Of Liners/Urns 17,314 7,980 8,565 8,000 895 4,475 4,475 Assume 5 pre need sales Sale Of Vaults - - - 1,000 - TOTAL REVENUE 80,702 87,004 93,559 99,116 44,742 48,437 51,912 Purchase Of Liners 1,384 2,010 47,517 3,000 779 1,000 1,000 Purchase Of Vaults 295 - 2,195 1,000 - - - Transfer Out - Cemetery - - - - - - - TOTAL EXPENDITURES 1,679 2,010 49,712 4,000 779 1,000 1,000 622-Restricted Ending Fund Balance 79,023 84,994 43,847 95,116 43,963 47,437 50,912 633-City Fiduciary Fund Assigned Beginning Fund Bal.12,680 1,352 1,289 1,400 8 1,300 1,300 State Building Code Fees 3,594 2,711 1,554 3,000 1,802 2,500 2,500 Jis-court Collected 9,204 4,499 6,618 10,000 5,979 10,000 10,000 PSEA - Court 72,550 43,239 78,978 100,000 42,225 75,000 75,000 Crime Lab - Blood/Breath Fee 70 23 - 200 - - - School Zone Safety 25 104 286 250 46 250 250 Crime Victims - From Court 1,702 1,053 1,816 2,000 977 2,000 2,000 Dist Driv Prev - From Court - - 4 - 11 50 50 Ems/Trauma Care 2,036 976 1,444 2,500 1,286 2,500 2,500 Auto Theft 4,083 1,958 2,888 4,500 2,570 4,500 4,500 Brain Injury 1,634 779 1,337 1,800 1,203 1,800 1,800 WSP Highway Acct 1,693 1,382 1,244 2,000 279 2,000 2,000 HWY Safety Acct 1,281 1,233 1,021 1,500 229 1,200 1,200 Death Inv Acct 298 243 219 300 49 300 300 DOL Tech Support - - 930 - 1,229 1,500 1,500 DV Previous State - 30 15 100 - 100 100 Police Laminating - Sales Tax 81 93 76 150 17 150 150 General Fund - Sales Tax 294 309 - 500 - 200 200 Fixed Assets - Sales Tax 63 - 1,098 - - 200 200 41 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Cemetery - Sales Tax 14,428 15,953 13,514 15,000 5,651 15,000 15,000 PW M&O - Sales Tax 60 1,764 4,161 2,100 2,587 2,100 2,100 Water - Sales Tax 101 317 525 150 499 600 600 Airport - Sales Tax 974 1,114 1,100 1,000 1,086 1,000 1,000 Police Seizure-Retail Sales 3 - - 100 - 100 100 Leasehold Tax - Espresso Stand 865 Leasehold Tax - Comm Garden 71 96 79 100 87 100 100 Leasehold Tax - CED ROW 8 15 - 100 - 100 100 Park Improvement - Sales Tax - 56 205 - 177 300 300 TOTAL REVENUE 127,798 79,297 120,401 148,750 67,996 124,850 124,850 State Building Code Fees 3,915 2,711 1,554 3,000 1,752 2,500 2,500 Ems/Trauma Care 2,234 929 1,444 2,500 1,123 2,500 2,500 Crime Victims Assessment 2,920 1,053 1,816 2,000 877 2,000 2,000 Traffic Safety Education Assess 78,931 39,835 75,026 100,000 37,565 75,000 75,000 Judicial Information Sys 10,124 4,499 6,618 10,000 5,233 10,000 10,000 School Zone Safety 25 104 286 250 46 250 250 Crime Lab - Blood/Breath Fee 69 3,479 3,951 200 - - - Brain Injury 1,693 779 1,337 1,800 1,050 1,800 1,800 Auto Theft 4,480 1,958 2,888 4,500 2,245 4,500 4,500 HWY Safety Acct 1,552 1,233 1,021 1,500 229 1,200 1,200 Death Inv Acct 355 243 219 300 49 300 300 WSP Highway Acct 2,014 1,382 1,244 2,000 278 2,000 2,000 DV Previous State - 30 15 - - 100 100 DOL Tech Support - - 930 - 1,055 1,500 1,500 Dist Dr Prev State - - 4 - 11 50 50 Police Laminating - DOR 71 95 83 150 17 150 150 General Fund - Remit DOR 9 577 - 500 - 200 200 Fixed Assets - Remit to DOR 666 16 1,098 200 - 200 200 Cemetery - Remit to DOR 15,335 15,854 14,646 15,000 5,340 15,000 15,000 PW M&O - Sales Tax DOR 60 1,764 4,149 2,100 2,582 2,100 2,100 Water - Remit to DOR 94 273 568 150 446 600 600 Airport - Remit to DOR 952 1,067 1,174 1,000 1,062 1,000 1,000 Police - Seizure Property-DOR 3 - - 100 - 100 100 Leashold Tax - Espresso Stand 865 Leasehold Tax - Comm Garden 71 96 79 100 87 100 100 Leasehold Tax - CED Row 8 15 - 100 - 100 100 Park Improvement - Sales Tax - 19 242 - 167 300 300 TOTAL EXPENDITURES 126,446 78,008 120,393 147,450 61,215 123,550 123,550 42 12/31/2023 12/31/2024 10/1/2024 Account Title 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2024 Actual - 2025 Budget 2026 Budget 2025 Comments Assigned Ending Fund Balance 1,352 1,289 8 1,300 6,781 1,300 1,300 702 - Cemetery Endowment Fund Nonspendable - Beg Fund Bal.284,357 352,590 349,021 399,848 366,471 380,000 455,000 Restricted BFB - Interest 34,189 - 40,289 - 45,096 50,000 Investment Interest 3,495 2,605 4,807 4,000 2,492 2,500 2,500 Transfer In- Endowment Funds 30,550 34,115 17,450 23,200 4,420 22,500 23,175 TOTAL REVENUE 352,590 389,310 411,567 427,048 418,478 455,000 480,675 702-Nonspendable Ending Fund Bal 352,590 389,310 411,567 427,048 418,478 455,000 480,675 2025 EFB 40,624,677 38,720,044 Total expenses 94,566,667 82,075,736 43