HomeMy WebLinkAbout09-26-2011 - Agenda Packetof ME' MEDINA, WASHINGTON
MEDINA CITY COUNCIL
SPECIAL MEETING AGENDA
sa;raGto<+ Medina City Hall, Council Chambers
501 Evergreen Point Road, Medina
MONDAY, SEPTEMBER 26,2011
6:30 PM
MAYOR CITY MANAGERBRETJORDANDONNAHANSON
COUNCIL MEMBERS CITY ATTORNEYPATRICKBOYDBRUCEDISENDDOUGDICHARRY
JANIE LEE CITY CLERKMARKNELSONRACHELBAKER
KATIE PHELPS
SHAWN WHITNEY
CALL TO ORDER 6:30 PM
ROLL CALL
DISCUSSION
1. 84 Avenue Northeast Corridor Improvement Project
2. Draft 2012 Preliminary Annual Budget
ADJOURNMENT
Remaining 2011 Regular Meetings: Monday, October 10 6:30 pm
Monday, November 14 6:30 pm
Monday, December 12 6:30 pm
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Medina City Hall 1 501 Evergreen Point Road I PO Box 144 Medina, WA 98039
425-233-6400 I www.medina-wa.gov
September 26, 2011
MEDINA CITY COUNCIL MEETING AGENDA BILL
SUBJECT/TITLE: 84th Ave NE Corridor Improvement Project Vision
CATEGORY:
Consent Ordinance Public Hearing
City Council Business Resolution Other- Discussion
STAFF REPORT BY: JOE WILLIS
BACKGROUND:
The Public Works Director/City Engineer for Clyde Hill, Craig Olson, applied for a TIB Small Cities
Grant to repair 84th Ave NE from NE 12th to NE 24th Street with a pavement overlay. The GrantApplicationrequestwasfor $462,000 with each City contributing $99,000 as matching dollars for a
total project amount of$660,000. The TIB Grant provides a unique opportunity for the two Cities to not
only repair the street, but to work together on conceptual improvements within the corridor that will
benefit both Cities. The goal will be to improve the corridor for multiple users capitalizing on the
significant green space of the corridor and connecting it with the regional SR 520 improvements.
The City Council authorized an Interlocal Agreement in February of this year for participation in the
project with Clyde Hill. In February, the preliminary estimate for the total project was $660,000 with
Medina's share being $99,000. Clyde Hill has served as lead agency for the project with design
scheduled to be accomplished in 2011 and construction in 2012 (should the Councils decide to
proceed with the project). Under terms of the Interlocal Agreement, the project design concepts and
final design are to be developed by KPG, Inc. in 2011. The design concepts and the final improvement
project will be subject to the review and approval by both City Councils. Both Cities will pay one half of
the matching dollar cost for the design and construction of the project.
The Design Consultant, KPG, developed preliminary visioning documents that were jointly reviewed by
the City Managers and Public Works Directors. KPG subsequent to the meeting has prepared formal
visioning documents for the two City Council's consideration (see attached exhibits). The project is
shown in 3 phases with street cross sections depicting implementation of the total corridor vision.
While the goal was to implement the total vision, due to cost, it is more realistic to consider
implementing only Phase I at this time. Phase I would consist of constructing a 10' medina down the
center of the roadway with stately plantings and formal designated bike lanes.
FUNDING SUMMARY:
Funding to develop the vision ($20,000) will be split between Medina and Clyde Hill and paid in 2011.
This element is not eligible for grant reimbursement.
Phase I preliminary cost estimate is around $1 million and with grant funding of $462,000 the cost to
Medina for Phase I including design costs would be about$275,000.
NEXT STEPS:
Per the interlocal agreement all concepts, plans, and bids for the project need to be agreed upon bybothCouncilsbeforetheprojectcanproceed. Clyde Hill Council approved the vision at their
September Council meeting and authorized the project to proceed to design with bidding scheduled in
early 2012.
BUDGET/FISCAL IMPACT: ESTIMATED$275,000
STAFF RECOMMENDATION: Consider authorizing KPG to complete Phase I design and go tO bid in
early 2012.
CITY MANAGER REVIEW:
PROPOSED COUNCIL MOTION: "I Move to Endorse the 84th Ave NE Corridor Vision and Authorize KPGtoProceedwiththePhaseIDesignforbidinearly2012."
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PRELIMINARY PROJECT ESTIMATE
Project Site:84th Ave NE Improvements
Phase 1-Median*Basic Overlayfrom NE 12th St to
Description: NE24th St(OPTION2)
KPG Project Number. 11065
Calculated By:AM Date:8/26/2011
Description Quantity Unit Unit Coal '_ , Total
1 Minor Change 1 FA S 5,000.00 $ 5,000.002ConstructionSurveying1LS $ 8,000.00 $ 8,000.003Mobilization(8%)1 LS $ 58,000.00 $ 58,000.004ProjectTemporaryTrafficControl1LSS15,000.00 $ 15,000.005ClearingandGrubbing0LS $6 Remove Asphalt Concrete Pavement 3460 SY $ 12.00 $ 41,520 007RemoveCementConcretePavement&Backfill 280 SY $ 80.00 $ 22,400.008UnsuitableFoundationExcavationIncl.Haul 0 CY $ 30.00 $9 Roadway Excavation Incl.Haul 0 CY $ 20.00 $ 10 Crushed Surfacing Top Course 0 TON $ 20.00 $ 11 Crushed Surfacing Base Course 0 TON $ 18.00 $12 HMA for Pavement Repair Class 1/2"PG 64-22 1280 TON $ 75.00 $ 96,000.0013HMACI.1/2"PG 64-22 forOverlay 2770 TON $ 70.00 $ 193,900.0014HMACI.1/2"PG 64-22 0 TON $ 70 00 $15 HMA Thickened Edge 7800 LF $ 3.00 $ 23,400.0016PlaningBituminousPavement0SY $ 4.00 $ 17 Pavement Repair Excavation Incl.Haul 4070 SY $ 15.00 $ 61,050.0018CrackSealing1FA $ 25,000.00 $ 25,000.0019ErosionNYaterPollutionControl1LS $ 10.000.00 $ 10,000.0020CementConcreteCurb(Extruded) 7100 LF $ 8.00 $ 56,800.0021AdjustUtilitytoGrade31EA $ 250.00 $ 7,750.0022PermanentSigning0LS $
23 Permanent Chanefization 1 LS $ 30.000.00 $ 30,000.0024EdgeRestoration0LF $ 1.00 $ 25 Replace Frame and Grate with Locking Vaned Grate 31 EA $ 500.00 $ 15,500.0026TrafficSignalSystem,Modify(84th&24th) 1 LS $ 6,000.00 $ 6,000.0027LandscapingComplete1LS $ 92,350.00 5 92,350.0028IrrigationSystemComplete1IS $ 30,000.00 $ 30,000.00
Subtotal Cost $ 797,670.00
5%Contingency $ 39,884.00
TOTAL CONSTRUCTION COST $ 837,554.00
Design Engineering $ 93,752.75
Construction Inspection(8%Total Construction Cost) $ 57,005.00
TOTAL ENGINEERING&ADMINISTRATION COST $ 160,757.75
TOTAL PROJECT COST $ 998,311.75NotesandAssumptions
1.Raise CL Profile 2'
2.2'OverlayClydeHill andMedina-Nopavement milling
3.Clydehillpavementsection will requireadditionalfuturerehabilitation pet geotechnrcel recommendations
4.AssumesnoADA upgrades to intersections841IV24th and84111/12th
5.Assumesno existing storm drainagemockfioabons
6.litigation meter andconnectioncosts providedby the City
7.Assumes full construction inspection services andlimited construction contractadministration serices
8.Roadway shoulders to remain-Nobike lane signagsin thisphase
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CITY OF MEDINA
501 Evergreen Point Road, Medina WA 98037
phone)425.233.6400(fax)425.451.81979
MEMO
DATE: September 23, 2011
TO: City Council
FROM: Donna Hanson, City Manager
SUBJECT: Revised preliminary draft budget for 9/26/11 Study Session
There was a question raised at the Regular Council meeting about the impact of the personnel
expenses that were not included in the 9/12/11 draft. This revised draft budget estimate does
include those expenditures and a few changes based on the 2011 forecast. Please bring the
previous draft from 9/12/11.
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2012 Comparative Summary by Fund
September 26,2011
STUDY SESSION DRAFT
2012 2012 2012
2008 2009 2010 2011 2011 Preliminary $ DESCRIPTION Actual Actual Actual Budget Forecast Budget Change ChangeGENERALFUND
BEGINNING FUND BALANCE $ 2,839,677 $3,163,000 $2,324,925 $ 1,535,673 $ 1,535,673 S 1,720,683 $ 185,010 12.05%REVENUES 5,556,448 4,365,285 4,482,868 5,041,334 5,012,144 5,070,445 $ 29,111 0.58%OPERATING TRANSFERS-IN 200,000 66,667 200,000)EXPENDITURES 4,533,125 4,593,360 4,725,358 4,920,371 4,648,801 5,051,934 131,563 2.67%OPERATING TRANSFERS-OUT 700,000 610,000 546,762 245,000 245,000 250,000 5,000 2.04%ENDING FUND BALANCE 3,163,000 $2,324,925 $ 1,535,673 S 1,611,636 $ 1,720,683 $ 1,489,194 $ (122,442) -7.60%
EQUIPMENT FUND
BEGINNING FUND BALANCE $ 71,680 $ 5,748 $ 5,748 S 10,696 $ 10,696 S 10,696 $ -0.00%REVENUES 12,285
OPERATING TRANSFERS-IN 118,762 0.00%EXPENDITURES 78,217 113,814 0.00%OPERATING TRANSFERS-OUT
ENDING FUND BALANCE 5,748 $ 5,748 $ 10,696 $ 10,696 $ 10,696 $ 10,696 $ -0.00%
STREET FUND
BEGINNING FUND BALANCE $ 230,539 $ 79,639 $ 93,420 S 131,255 $ 131,255 S 99,841 $ (31,415) -23.93%REVENUES 67,544 139,285 64,330 133,000 111,400 62,014 $ (70,986) -53.37%OPERATING TRANSFERS-IN 200,000 280,000 328,000 245,000 245,000 250,000 $ 5,000 2.04%EXPENDITURES 418,444 405,505 354,494 411,002 387,814 352,829 (58,173) -14.15%OPERATING TRANSFERS-OUT
ENDING FUNDBALANCE 79,639 $ 93,420 $ 131,255 $ 98,253 $ 99,841 $ 59.026 $ (39,228) -39.93%
RESERVE FUND
BEGINNING FUND BALANCE $ 1,776,380 $2,276,380 $2,276,380 $ 2,276,380 $ 2,276,380 S 2,143,046 $ (133,334) -5.86%REVENUES 0.00%OPERATING TRANSFERS-IN 500,000 0.00%EXPENDITURES
OPERATING TRANSFERS-OUT 400,000 133,334 400,000) 0.00%
ENDING FUND BALANCE 2,276,380 $2,276,380 $2,276,380 $ 1,876,380 $ 2,143,046 $ 2.143.046 0.00%
TREE FUND
BEGINNING FUND BALANCE $ 83,322 $ 16,932 $ 23,770 $ 24,674 $ 24,674 $ 10,674 $ (14,000) -56.74%
REVENUES 39,678 9,700 1,082 1,000 1,000 1,000 $ -0.00%
OPERATING TRANSFERS-IN
EXPENDITURES 106,068 2,862 178 15,000 15,000 15,000) -100.00%OPERATING TRANSFERS-OUT
ENDING FUND BALANCE 16,932 $ 23,770 $ 24,674 $ 10,674 $ 10,674 $ 11,674 $ 1,000 9.37%
CAPITAL PROJECTS FUND
BEGINNING FUND BALANCE $ 1,327,938 $ 1,483,060 $1,538,868 S 1,551,086 $ 1,551,086 $ 224,198 $(1,326,888) -85.55%REVENUES 414,736 494,903 438,661 905,664 984,023 641,000 (264,664) -29.22%
OPERATING TRANSFERS-IN 330,000 100,000 200,000 66,667 200,000) -100.00%EXPENDITURES 259,615 769,095 526,442 2,369,825 2,377,578 663,000 (1,706,825) -72.02%
OPERATING TRANSFERS-OUT
ENDING FUND BALANCE 1,483,060 $ 1,538,868 $ 1,551,086 S 286,925 $ 224,198 $ 202.198 $ (84,727) -29.53%
TOTAL ALL FUNDS BUDGET
BEGINNING FUND BALANCE $ 6,329,536 $7,024,759 $6,263,111 $ 5,529,765 $ 5,529,765 $ 4,209,138 $(1,320,626) -23.88%
REVENUES 6,090,691 5,009,173 4,986,941 6,080,998 6,108,567 5,774,459 (306,539) -5.04%OPERATING TRANSFERS-IN 700,000 610,000 546,762 645,000 378,334 250,000 (395,000) -61.24%
EXPENDITURES 5,395,469 5,770,822 5,720,287 7,716,198 7,429,193 6,067,763 (1,648,435) -21.36%
OPERATING TRANSFERS-OUT 700,000 610,000 546,762 645,000 378,334 250,000 (395,000) -61.24%
ENDING FUND BALANCE 7,024,758 I $6,263,110 1 $5,529,765 1 $ 3,894,565 1 $ 4,209,138 1 $ 3,915,835 1 $ 21,270 1 0.55%
9/26/2011
2012 Preliminary Budget
9/26/2011 STUDY SESSION DRAFT
2008 2009 2010 2011 2011 2012
Actual Actual Actuals Budget Forecast Budget
GENERAL FUND Beginning FundBalance 2,839,677 3,163,000 2,324,925 1,535,673 1,535,673 1,720,683
REVENUE
Property and Sales Tax 3,873,690 3,413,988 3,312,387 3,470,864 3,526,773 3,539,832
Utility Tax&Franchise Fees 0 0 0 300,398 252,520 336,693
Licenses&Permits 682,583 258,136 354,876 486,500 443,791 456,275
Intergovernmental 405,528 352,945 504,956 409,092 358,894 359,414
Charges for Goods/Services 12,625 8,678 11,755 206,000 239,556 234,100
Fines&Forefeitures 115,334 112,635 102,746 130,000 105.000 110,000
Miscellaneous Revenue 207,420 62,403 25,458 38,480 36,696 34130
Proceeds From Sales of Capital Assets o 0 0 0 48,915 0
Pass Through Non-Revenues 259,269 156,499 170,691 0 0
TOTAL GENERAL FUND REVENUE $ 5,556,448 $ 4,365,284 $ 4,482,868 $ 5,041,334 $ 5,012,144 $ 5,070,445
Operating Transfers In 0 0 0 200.000 $ 66,667
EXPENDITURES
Legislative 21,061 17,445 26,588 39,335 33,623 26,800
Municipal Court 105,816 108,151 106,250 106,500 80,000 101,500
Executive 190,957 181,359 181,858 182,725 183,285 185,320
Finance 177,599 206,956 274,158 270,185 262,700 277,093
Legal 123,040 103,399 115,490 130,000 130,000 150,000
Central Services 420,197 444,238 459,120 460,957 450,011 521,794
Police 1,694,066 1,832,353 1,758,976 1,896,104 1,706,257 1,986,987
Fire&Medical 631,334 667,309 711,636 719,999 719,999 706,369
Emergency Preparedness 102,445 95,881 92,344 78,100 77,852 79,500
Development Services 735,953 528,476 667,831 672,131 648,369 643,608
Recreational-Lifeguards 29,938 22,946 24,823 26,111 22,551 26,411
Parks 300,718 384,846 306,284 338,224 334,155 346,551
TOTAL GENERAL FUND EXPENDITURES $ 4,533,125 $ 4,593,359 $ 4,725,358 $ 4,920,371 $ 4,648,801 $ 5,051,934
Operating Transfers Out 700,000 610,000 546,762 245,000 245,000 250,000
Ending Fund Balance 3,163,000 Z324,925 1,535,673 1,611,636 1,720,683 $ 1,489,194
STREET FUND Beginning Fund Balance 230,539 79,639 93,420 131,255 131,255 99,841
REVENUE
Nat'l Pollution Discharge Elim 75,000 70,000 50,000
Motor Fuel Tax(Unrestricted) 67,544 64,285 64,330 63,000 61,400 62,014
TOTAL STREET FUND REVENUE 67,544 $ 139,285 $ 64,330 $ 133,000 $ 111,400 $ 62,014
Operating Transfers In 200,000 280,000 328,000 245,000 245,000 250,000
EXPENDITURES 418,444 $ 405,505 $ 354,494 $ 411,002 387,814 352,829
Ending FundBalance 79,639 93,420 131,255 98,253 99,841 59,026
RESERVE FUND Beginning Fund Balance 1,776,380 2,276,380 2,276,380 2,276,380 2,276,380 2,143,046
Operating Transfers In 500,000 0
Operating Transfers Out 400,000 133,334
Ending Fund Balance 2,276,380 2,276,380 2,276,380 1,876,380 2,143,046 2,143,046
CAPITAL
PROJECTS Beginning FundBalance 1,327,938 1,483,060 1,538,867 1,551,086 1,551,086 224,198
REVENUE
REET Tax 1&2 414,736 475,353 416,824 788,580 865,000 620,000
Intergovernmental 19,550 21,837 117,084 118,663 21,000
Transportation:NE12th/LkWA Blvd 360 0
TOTAL CAPITAL REVENUE 414,736 $ 494,903 $ 438,661 $ 905,664 $ 984,023 $ 641,000
Operating Transfers In 330,000 100,000 200,000 66,667
EXPENDITURES 259,615 $ 769,095 $ 526,442 $ 2,369,825 2,377,578 663,000
Ending Fund Balance 1,483,060 1,538,868 1,551,086 286,925 224,198 202,198
9/26/2011
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City of Medina, Washington
Financial Management Policies
General Financial Goals:
Ensure a financial base that is sufficient to sustain City of Medina Municipal Services, able to
withstand local and regional economic challenges, able to adjust to changes in service
requirements and maintain sound fiscal policies in support of these goals.
Financial Management Policies:
The Financial Management Policies assembles all of the City's financial policies in one document.
They are the tools to ensure that the City is financially able to meet its immediate and long-term
service objectives. The individual policies contained herein serve as guidelines for both the
financial planning and the internal financial management operations of the City.
The City of Medina is accountable to its citizens for the use of public dollars. Municipal resources
must be used wisely to ensure adequate funding for the services, public facilities, and
infrastructure necessary to meet the community's present and future needs. These policies
safeguard the fiscal stability required to achieve the City's goals and objectives.
Policy Objectives:
The Financial Management Policies have the following objectives for the City's fiscal performance:
Guide City Council and Management Policy decisions.
Establish operating principles that minimize the cost of government and financial risk.
Maintain revenue policies that ensure adequate funding for desired programs, currently, as
well as in the future.
Promote sound financial management by providing accurate and timely reporting
information on the financial condition of the City.
Protect the City's credit rating and provide for adequate resources to meet the provision of
any debt incurred by the City.
Ensure the legal use of financial resources through an effective system of internal controls.
Promote cooperation and coordination with other governments and the private sector in the
financing and delivery of services with the goal of obtaining the best value for the tax dollar.
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Budget Policies
a. The annual budget will be designed in support of the Strategic Goals of the City and will
focus on continual evaluation of the City's success at achieving the goals and policies it has
set for itself. The operating budget is the City's comprehensive annual financial plan which
provides for city services based on City priorities.
b. The annual budget shall be developed consistent with state law and in a manner which
encourages early involvement with the public and City Council.
c. The City Council will establish municipal service levels and priorities for the ensuing year
prior to and during the development of the preliminary budget.
d. The City will maintain a balanced budget. A balanced budget is defined as current revenues
plus fund balances are = equal to or greater than current budgeted expenditures.
e. The Finance Department will maintain a system for monitoring the City's financial
performance. The system will provide the City Council with monthly and/or quarterly
information in a timely manner at the fund level, by revenue resources and department level
expenditures.
f. Under the provisions of state law and the City's operating procedures, the budget is
adopted at the fund level. Adjustments or reallocations of existing appropriations within the
fund level, which do not change the bottom line of the fund, may be done administratively
and do not require Council action. Additions to, or reductions of fund level appropriations,
which change the bottom line of the fund, require an amendment of the budget and City
Council action by Ordinance.
g. Supplemental budget appropriations (appropriations requested after the original budget is
adopted) will be submitted in the form of a Budget Amendment and will be considered as a
result of the availability of new revenues.
h. The annual budget will provide for the design, construction, maintenance and replacement
of the City's Capital, facilities and equipment consistent with the Capital Facilities Plan/
Comprehensive Plan/Capital Improvement Plan, including the associated cost for operating
the facilities.
i. The City will maintain all assets at such a level that it protects the City's capital investment
and minimizes future maintenance and replacement costs.
j. The City will develop an equipment replacement and maintenance needs list by department
for the life cycle of the equipment and will utilize this list during the annual budget
development process.
k. Small and attractive assets: accurate inventory of all physical assets, their physical location,
and serial numbers/asset id numbers will be maintained at the direction of the Finance
Department to ensure proper stewardship of public property.
I. Fixed assets: inventories of larger physical fixed assets costing more than $5,000 and
having a useful life of more than one year, will be maintained on a Fixed Asset Schedule
and will be updated as the property is added, retired or sold.
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Reserve Fund Policies
Adequate reserve levels are a necessary component of the City's overall financial management
strategy and a key factor in external agencies' measurement of the City's financial strength.
General Fund Operating Balance: 25% Fund Balance ($1.25M in 2011)
The City will maintain General Fund Operating Balances at a level of 25% of the Total General
Fund Budgeted Expenditures. The GFOA recommends at a minimum, that general purpose
governments, regardless of size, maintain a minimum of two months of General Fund Operating
Expenditures (16.6%)in their Unrestricted General Fund Balance. Historically, over the past 10
years, the lowest Balance of the General Fund was $1.3M.
The General Fund Operating Balance shall be created and maintained to provide sufficient cash
flow to meet the daily financial operations needs.
In general, the City shall endeavor to support ongoing operations with ongoing revenues, but may
use General Fund Operations Balances on a one-time basis to support City services pending the
development of a longer term financial solution.
The General Fund Operating Balance should not be used in a manner that puts the City in danger
of being unable to sustain future operations. If the General Fund Operating Balance falls below the
policy level stated above, then it is important for the City to create a long term plan to replenish the
fund balance level.
Budget surpluses in the General Fund Operations Balance may be used to fund one-time
operations and capital expenditures dedicated to the Capital Improvement Plan, or placed into the
General Fund Reserve Account if:
a) There are surplus balances remaining after all current expenditure obligations are met.
b) The City has made a determination that revenues for the ensuing budget year are
sufficient to support budgeted General Fund Operating needs.
A surplus is defined as the difference between the actual beginning fund balance and budgeted
beginning fund balance. It consists of"under-expenditures"and/or"excess revenues" over and
above the amounts included in the following annual budget.
Capital Fund Reserve Account: 20% Account Balance ($1M in 2011)
The City may elect to maintain a Reserve Account within the Capital or General Fund to sustain
City services in the event of a catastrophic event such as a natural/manmade disaster (e.g.
earthquake, windstorm, flood, terrorist attack) or a major downturn in the economy.
All expenditures which are transferred into and out of the Reserve Account, shall either be
authorized by City Council during the annual budget process, or shall require separate City Council
approval.
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Equipment Replacement Account:
The City may elect to maintain an Equipment Replacement Account for the purpose of funding fleet
maintenance (police and public works) or a capital equipment reserve for the purpose of capital
asset replacement.
Capital Fund Reserve Account: 20% Account Balance ($1M in 2011)
The City may elect to maintain a Capital Reserve Account dedicated to the Capital Improvement
Plan.
Revenue Policies
a. To the extent possible, a diversified and stable revenue system will be maintained in order
to improve the City's ability to handle fluctuations in individual revenue sources.
b. Revenue forecasts should be realistically estimated and based on the best information
available. The City will take into consideration that revenues are subject to local and
regional economic activities.
c. Short-term (less than one year) economic downturns and temporary gaps in cash flow:
Expense reductions and/or restrictions may be imposed. Council may approve a transfer
from the General Fund Reserve Account to address a temporary downturn in City
revenues.
d. Long-term (greater than one year) revenue downturns: Revenue forecasts will be revised.
Expenses will be reduced to help stabilize the long term impacts and/or revenue increases
will be considered.
e. All potential grants shall be carefully examined for matching requirements. Some grants
may not be accepted if the local matching funds cannot be justified. Grants may also be
rejected if programs must be continued with local resources after grant funds are
exhausted. Prior to grant approval, future expenditure impacts (e.g. ongoing repairs and
maintenance) should be identified and communicated to management.
f. The City will set fee schedules at levels sufficient to cover the entire cost of service delivery.
The City will systematically review user fees and consider adjustments as necessary to take
into account the effects of additional service costs and inflation.
g. The City will review contracts and leases, which result in revenues to the city on a timely
basis in order to ensure approval by the Council and ongoing revenue streams.
4
Expenditure Policies
a. The City budget will provide for sustainable levels of service.
b. The City will propose only those operating expenditures, which can be supported from on-
going operating revenues.
c. The City's operating budget will not use one-time revenues to support ongoing
expenditures. Before the City undertakes any agreements that would create fixed on-going
expenses, the cost implications of such agreements will be fully determined for current and
future years. Capital expenditures may be funded from one-time revenues, but the
operating budget expenditure impacts of capital expenditures will be reviewed for
compliance with this policy provision.
d. Department heads are responsible for managing their budgets within the total appropriation
for their department.
e. The City will maintain expenditure categories according to state statute and administrative
regulation.
f. All compensation planning and collective bargaining will focus on the total cost of
compensation, which includes direct salary, health care benefits, pension contributions,
education, training allowance,and other benefits of a non-salary nature, which are a cost to
the City.
Purchasing Policies
a. The City will follow state laws, adopted resolutions, ordinances and policies regarding
procurement.
b. The Director of Finance shall develop detailed procedures for purchasing, credit card
usage, petty cash,expenditure authorization and/or contract management activities.
c. Federal funds or Grants: When procurement involves the expenditure of federal funds or
grants, the purchase shall be conducted in accordance with any applicable federal/grant
laws or regulations. When purchasing items to be reimbursed by a grant, the purchaser
will perform the due diligence required to ensure that the purchase meets the criteria of the
specific grant prior to initiating the purchase and requesting a release of City funds for the
purchase.
d. Emergency Procurement: The City Manager or designee may make or authorize others to
make emergency procurements of materials, supplies or equipment or services when a
threat to public health, welfare or safety exists. State Laws relating to emergency
declaration and emergency purchases will be followed.
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Capital Investment Policies
a. The City will make capital improvements in accordance with an adopted Capital
Improvement Plan.
b. It will be the policy of the City to maintain a Capital Facilities Fund to provide funding for
future facilities including debt repayment. The use of any funds within the Capital Facilities
Fund will be as approved by City Council.
c. The Capital Improvement Plan and the base budget will be reviewed at the same time to
ensure that the City's capital and operating needs are funded and that the Capital
Improvement Plan is aligned with the City's other long-range plans.
d. The City will identify the estimated costs and potential funding sources for each capital
project proposal before it is submitted to Council for approval.
e. The City will comply with state and local laws regarding use of Real Estate Excise Tax
REET) Revenue.
Accounting, Auditing and Financial Reporting
The City will maintain a system of financial monitoring, control, and reporting for all operations and
funds in order to provide effective means of ensuring that overall City goals and objectives are met.
Accounting Records and Reporting: The City will maintain its accounting records in accordance
with state and federal regulations. Budgeting, accounting and reporting will conform to Budgeting,
Accounting and Reporting System (BARS) for Governments as prescribed by the Washington
State Auditor's Office. Regular monthly and annual financial reports will present a summary of
financial activity by fund type and will be provided to the City Council.
Auditing: The City shall prepare and submit in a timely manner, the Annual Financial Report to the
Washington State Auditor's Office in accordance with the standards established for the Annual
Financial Report. The Washington State Auditor's Office will perform the City's financial and
compliance audits on an annual basis. Results of the audit will be provided to the City Council in a
timely manner.
The Finance Department will develop, maintain, and consistently seek to improve cash
management systems and processes which will ensure the accurate and timely accounting,
investment and security of all cash assets. Cash received will be deposited in a timely manner and
monies will be safeguarded (e.g. kept in a safe) until they are deposited.
The City will establish a Petty Cash Fund in the amount of $200. The Petty Cash Fund is to be
used solely for the purpose of making payment and/or small reimbursements for city related
purchases.
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Debt Policy
The City will maintain adequate available debt capacity for specific priority projects.
See Attachment A as an option)
Investment Policy
The City will use the State Investment Pool for all funds not required for cash flow.
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Attachment A
Debt Policies
The objectives of the City's Debt Management Policy will be to minimize the need for debt by
maintaining strong revenue sources which meet or exceed expenditures.
Debt may be utilized to address short-term cash flow needs and/or to finance significant capital or
other obligations. Debt will not be used to fund long-term revenue shortages. City Council
approval is required to approve the issuance of debt.
Current Operations will not be financed with long term debt. In the event that the need for long
term debt arises, the term of the long term debt will not exceed the life of the projects financed.
When evaluating the use of non-voted Councilmanic Debt and the associated debt service
obligations, an analysis shall be performed to determine the City's ability to make debt service
payments, taking into account revenue fluctuations associated with periodic economic cycles.
Debt may be considered where the Director of Finance can demonstrate that there is sufficient
projected discretionary revenue to service the debt without disrupting the City's existing service
delivery or programs.
Voted and non-voted Councilmanic Debt will be used prudently in a manner to avoid an adverse
impact on the City's credit rating or ability to issue subsequent or additional debt.
Upon the issuance of any debt, the Director of Finance will establish the appropriate procedures to
assure compliance with bond/debt covenants and applicable federal, state and local laws, policies
and regulations.
In the event that the use of debt is required, the City will raise capital at the lowest cost, consistent
with the need to borrow. This will be accomplished by keeping a high credit rating, and maintaining
a good reputation in the credit markets by managing the annual budget responsibly.
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