Document Redmond_doc_b921885e17

SUPPLEMENTAL INFORMATION BUDGET BY DEPARTMENT FISCAL POLICY DEPARTMENT ORGANIZATIONAL CHARTS STAFFING AUTHORIZATIONS MISCELLANEOUS STATISTICS DEBT SUMMARY GLOSSARY ---PAGE BREAK--- BUDGET BY DEPARTMENT ---PAGE BREAK--- Departments BUSINESS COMMUNITY CLEAN & GREEN COMMUNITY BUILDING INFRA- STRUCTURE & GROWTH RESPONSIBLE GOVERNMENT SAFETY Subtotal INTRA-CITY TRANSFERS Grand Total Executive 1,370,448 2,512,287 1,733,735 5,616,470 5,616,470 Finance/Information Services 316,034 657,862 1,985,287 49,786,253 1,176,800 53,922,236 8,363,097 62,285,333 Fire 923,816 59,296,073 60,219,889 60,219,889 Human Resources 5,904,866 5,904,866 5,904,866 Non-Departmental 280,000 769,024 25,844,059 103,490,587 4,353,785 134,737,455 50,487,438 185,224,893 Parks 12,035,037 11,882,839 7,252,364 31,170,240 31,170,240 Planning 15,195,242 820,000 2,392,190 3,734,501 4,882,652 27,024,585 27,024,585 Police 10,400,000 40,824,853 51,224,853 51,224,853 Public Works 24,793,093 159,687,100 3,810,123 100,000 188,390,316 927,623 189,317,939 Grand Total 16,399,058 37,964,164 17,072,363 208,903,311 165,504,116 112,367,898 558,210,910 59,778,158 617,989,068 CITY-WIDE BUDGET SUMMARY DEPARTMENTAL BUDGETS BY PRIORITY 2015-2016 ADOPTED BUDGET CITY OF REDMOND 434 ---PAGE BREAK--- Departments General Fund* Special Revenue Debt General Governmental Capital Utility Operations Utility Capital Internal Service Grand Total Executive 5,435,520 180,950 5,616,470 Finance/Information Services 21,610,073 40,675,260 62,285,333 Fire 47,713,861 12,506,028 60,219,889 Human Resources 3,160,571 2,744,295 5,904,866 Non-Departmental 59,176,207 17,069,248 10,778,507 23,056,494 37,045,611 25,249,794 12,849,032 185,224,893 Parks 19,001,795 5,665,807 6,502,638 31,170,240 Planning 17,780,892 5,144,272 820,000 3,279,421 27,024,585 Police 38,475,923 12,748,930 51,224,853 Public Works 25,278,013 1,549,058 32,121,554 87,498,359 38,991,194 3,879,761 189,317,939 Grand Total 237,632,855 42,115,363 10,778,507 75,249,616 127,823,391 64,240,988 60,148,348 617,989,068 *General Fund includes sub-funds of the General Fund CITY-WIDE BUDGET SUMMARY DEPARTMENTAL BUDGETS BY FUND CATEGORY 2015-2016 ADOPTED BUDGET CITY OF REDMOND 435 ---PAGE BREAK--- FISCAL POLICY ---PAGE BREAK--- Approved by Council 12/2/2014 FISCAL POLICY CITY OF REDMOND, WASHINGTON 1. General Financial Goals a. To provide a financial base sufficient to sustain municipal services to maintain the social well- being and physical conditions of the City. b. To be able to withstand local and regional economic trauma, to adjust to changes in the service requirements and to respond to other changes as they affect the community. c. To maintain an excellent credit rating in the financial community and assure taxpayers that Redmond city government is maintained in sound fiscal condition. 2. Operating Budget Policies a. The base operating budget is the City’s comprehensive two-year financial plan which provides for the desired level of city services as defined by the City’s priorities. A budget will be developed every two years using a “budgeting by priorities” process. b. The goals of the budgeting by priorities process are: • Align the budget with citizen priorities • Measure progress towards priorities • Get the best value for each tax dollar • Foster continuous learning in the City • Build regional cooperation c. “One-time” expenses require specific authority to be carried forward into subsequent budgets. d. Revenues and expenditures for the General Fund and all major operating funds shall be projected for the current biennium and the ensuing four years. e. Biennial operating budgets should provide for design, construction, maintenance and replacement of the City’s capital, plant and equipment consistent with the Capital Facilities Plan including the related cost for operating such new facilities. f. The City will maintain all its assets at a level such that it protects the City's capital investment and minimizes future maintenance and replacement costs. g. The City will maintain an equipment replacement and maintenance needs analysis for the life cycle of the equipment and will update this projection every two years consistent with budget development. 436 ---PAGE BREAK--- Approved by Council 12/2/2014 h. All general government current operating expenditures will be paid from current revenues. Reports on revenues and expenditures will be prepared on a timely basis and reviewed quarterly by the City Council. The City will avoid budgetary and accounting procedures which balance the current budget at the expense of future budgets. The City of Redmond defines a balanced budget as current biennium revenues (including fund balances) are equal to or greater than current biennium budgeted expenditures. The City further defines a structurally balanced budget as current ongoing revenues (without including fund balances) as equal to or greater than current ongoing expenses. The City will not use one-time revenues for operations. i. All supplemental appropriations for programs (appropriations requested after the original budget is adopted) will be considered as a result of changes since the adoption of the biennial budget including the availability of new revenues (such as unanticipated grants). All supplemental appropriations will conform to the “budgeting by priorities” process. 3. Revenue Policies a. The City will strive to maintain as diversified and stable a revenue system as permitted by state law to shelter it from short-run fluctuations in any one revenue source. The revenue mix should combine elastic and inelastic revenue sources to minimize the effect of an economic downturn. To pursue this policy goal the City Council will consider revenue changes in the context of its review of the City’s Long Range Financial Strategy. b. Because revenues, especially those of the General Fund, are sensitive to both local and regional economic activities, revenue estimates provided to the City Council shall be conservative. c. The City will estimate its biennial revenues by an objective, analytical process using best practices as defined by the Government Finance Officers Association. Economic assumptions will be based on reliable and relevant sources such as the Washington State Office of Forecast Council. d. The City will project revenues for the next six years and will update this projection biennially. This projection will be consistent with policy 2d above and the overall “price of government” as described in the Long Range Financial Strategy. The Finance Department will biennially review and make available to the Public Administration and Finance Committee an analysis of each potential major revenue source before going to the full Council for review. 437 ---PAGE BREAK--- Approved by Council 12/2/2014 e. The City will establish all user charges at a level related to the cost of providing the service and within policy parameters established by the City Council. f. In each odd numbered year, the City will review user fees to adjust for the effects of inflation and other factors as appropriate. The City will set fees for user activities, such as recreational services, at a level to support the direct and indirect costs of the activity in accordance with cost recovery policies adopted by Council. g. The City will set fees and user charges for each enterprise fund at a level that fully supports the total direct and indirect cost of the activity including the cost of annual depreciation of capital assets. For rate modeling purposes the City will utilize three financial tests: Net Income Test, Cash Flow Test and Coverage Test, to evaluate revenue sufficiency. The results of these tests will be used in the rate setting process to ensure that the enterprise funds generate the appropriate level of revenue to satisfy all operating costs, cash obligations and debt coverage requirement of 1.2 times annual debt service. 4. Expenditure Policies a. The City budget will provide for a sustainable level of service as defined in the context of the Budgeting by Priorities process. b. The City’s operating budget will not use one-time revenues to support ongoing expenditures. c. The City will maintain expenditure categories according to state statute and administrative regulation. Capital expenditures shall meet the requirements of generally accepted accounting principles (GAAP). d. The City will forecast its General Fund expenditures biennially for the next six years. The drivers and assumptions used in the forecast will be described. e. A cost allocation plan will be maintained and updated as a part of each City budget. The cost allocation plan will be the basis for distribution of general government costs to other funds or capital projects (also known as indirect costs). 5. Capital Investment Budget Policies a. The City will make capital improvements in accordance with an adopted capital investment program. Capital funds may be used on: 1. Non-recurring capital expenditures (such as capital projects). a. Qualifying non-recurring capital projects should be at least $25,000 (or part of a system with a value of more than $25,000); and b. Towards an asset with a useful life of at least five years; or 438 ---PAGE BREAK--- Approved by Council 12/2/2014 c. For related costs (such as studies, plans, monitoring of capital asset performance, etc.). b. The Capital Investment Program and the base operating budget will be reviewed at the same time to ensure that the City’s capital and operating needs are balanced with each other and that the Capital Investment Program is aligned with the City’s other long-range plans. c. The City will develop a six-year plan for capital improvements including operations and maintenance costs and update it every biennium. Capital expenditures will be forecasted taking into account changes in population, changes in real estate development, or changes in relevant economic condition of the City and the region. 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. The City will use intergovernmental assistance and other outside resources whenever possible. e. The City will determine the least costly financing method for all new projects. f. The City will transfer, annually, at least five percent of General Fund revenues (excluding development and significant one-time revenues), available one-time money and the pavement management contribution to the Capital Investment Program as part of the City’s biennial budget. g. The City will develop and maintain a “Capital Investment Strategy” (also known as the “Vision Blueprint”) that facilitates the planning for meeting the facility and other capital needs of the community consistent with the City’s vision, comprehensive plan and functional area plans (in that order). h. Discretionary capital investment revenues collected from the five percent or more General Fund transfer and real estate excise tax will be utilized for capital improvements that support the vision of the City consistent with the City’s Capital Investment Strategy. i. Real Estate Excise Tax will be used for one-time capital project funding, not for general maintenance of the City’s infrastructure as allowed by law. j. A contribution ($1.1 million) from sales tax on construction, adjusted annually for inflation, will be transferred into the Capital Investment Program. k. The City will utilize the Business Fee and Tax Advisory Committee (BFTAC) to advise the City on expenditures from the transportation surcharge portion of the Business Tax as outlined in City Council Resolution Number 1375. 6. Short-Term Debt Policies a. Short-term debt is defined as a period of three years or less. 439 ---PAGE BREAK--- Approved by Council 12/2/2014 b. The City may use short-term debt to cover temporary cash flow shortages, which may be caused by a delay in receipting tax revenues or issuing long-term debt. The City will not use short-term debt for current operations. c. The City may issue interfund loans rather than outside debt instruments to meet short-term cash flow needs. Interfund loans will be permitted only if an analysis of the affected fund indicates excess funds are available and the use of these funds will not impact the fund’s current operations. All interfund short-term borrowing will be subject to Council approval and will bear interest based upon prevailing rates. 7. Long-Term Debt Policies a. Long-term debt is that debt which exceeds three years. b. The City will utilize long-term borrowing for capital improvements that cannot reasonably be financed on a pay-as-you-go basis from anticipated cash flows. c. Acceptable uses of bond proceeds are items which can be capitalized and depreciated. Refunding bond issues designed to restructure currently outstanding debt is also an acceptable use of bond proceeds provided that the net present value (NPV) of savings is at least d. The City will determine whether self-supporting bonds (such as special assessment improvement district bonds) are in the City’s best interest when planning to incur debt to finance capital improvements. e. The City will not use long-term debt for current operations. f. The City will maintain proactive communications with the investment community about its financial condition. The City will follow a policy of full disclosure on financial reports and bond prospectus including proactive compliance with disclosure to the secondary market. g. General Obligation Bond Policy 1. Every project proposed for financing through general obligation debt shall be accompanied by a full analysis of the future operating and maintenance costs associated with the project. 2. Bonds cannot be issued for a longer maturity schedule than a conservative estimate of the useful life of the asset to be financed. 3. Before general obligation bond propositions are placed before the voters, the capital project under consideration should have been included in the Capital Investment Program. The source of funds should describe the intended use of bond financing. 440 ---PAGE BREAK--- Approved by Council 12/2/2014 h. Limited Tax General Obligation Bond Policies 1. As a precondition to the issuance of limited tax general obligation bonds, alternative methods of financing should also be examined. 2. Limited tax general obligation bonds should only be issued under certain conditions: • A project requires monies not available from alternative sources; • Matching fund monies are available which may be lost if not applied for in a timely manner; or • Catastrophic conditions. i. Financing of Lease Purchases 1. Under Washington State law, the public may vote to approve bond issues for general government purposes in an amount not to exceed 2.5% of assessed valuation. Within the 2.5% limit, the Redmond City Council may approve bond issues and/or lease purchases up to 1.5% of the City's total assessed value. In addition, state law provides for an additional 2.5% of assessed valuation for parks and open space purposes with a vote of the public. 2. Lease purchase financing may be used when the cost of borrowing or other factors make it in the City’s best interest. j. Long-Term Interfund Loans 1. The City may issue interfund loans rather than outside debt instruments as a means of financing capital improvements. Interfund loans will be permitted only if an analysis of the affected fund indicates excess funds are available and the use of these funds will not impact the fund’s anticipated operations. All interfund borrowing will be subject to prior approval by the City Council and will bear interest based upon prevailing rates. 2. The decision to use interfund loans rather than outside debt will be based on which is deemed to be the most cost effective approach to meet city capital needs. Such assessment will be reviewed by the City’s Financial Advisor who shall provide an objective analysis and recommendation to the City Council. 8. Reserve Fund Policies a. The City will maintain a General Operating Reserve of at least 8.5% of the total General Fund budgeted revenue, excluding the beginning fund balance, development review revenue and any significant one-time revenue. This reserve shall be created and maintained to: 1) Provide sufficient cash flow to meet daily financial needs. 441 ---PAGE BREAK--- Approved by Council 12/2/2014 2) 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. b. Biennium surpluses in the General Fund will be used to fund one-time operations and capital expenditures, dedicated to the Capital Investment Program or placed in an economic contingency account if there are surplus balances remaining after all current expenditure obligations and reserve requirements are met. c. A surplus is defined as the difference between the actual beginning fund balance and the budgeted beginning fund balance. It consists of under expenditures and excess revenues over and above the amounts included in the biennial budget. d. The City will also maintain an Economic Contingency to serve as a hedge against economic fluctuations, fund future one-time operational and capital needs or support City services on a one-time basis pending the development of a longer term financial solution. The City shall maintain 4% of total General Fund budgeted revenue, excluding the beginning fund balance, development review revenue and any significant one-time revenue as a target for the Economic Contingency. This contingency shall serve as a hedge against underperforming revenue estimates with the Council’s approval prior to its use. The City shall endeavor to support ongoing operations with ongoing revenues, but may use reserves on a one-time basis to support City services pending the development of a longer term financial solution. However, in no event shall reserves be used longer than one biennium to support City operations. If reserves are used, the City will begin to replenish these reserves at the end of the biennium if a surplus exists, but no later than the biennium following their use. e. The City will maintain operating reserves in the following funds: 12% (55 days) for the Water/Wastewater Operations and Maintenance Funds, not including Metro Wastewater Treatment expenses; 5% for the Stormwater Management Fund; and 12% for the Solid Waste/Recycling Fund. This operating reserve shall be created and maintained to provide sufficient cash flow to meet daily financial needs and will be based upon total operating expenses. The reserve requirement for the Water/Wastewater Operations and Maintenance Funds can be met by the fund balance of the rate stabilization fund. For budgeting purposes, operating expenses will be calculated upon the funds’ total expense budgets excluding ending fund balances, capital purchases and the current year’s portion of principal paid on outstanding debt. f. In order to maintain the significant investments in utility capital assets there shall be a transfer from the utility operations funds to the utility capital project or reserve funds to be expended on future utility capital projects. The transfer will be calculated on the current year’s depreciation expense, less the annual principal payments on outstanding debt. g. The City will establish a revenue stabilization fund for the Water and Wastewater utilities. The required fund balance shall be set at 15% of the total of water and wastewater revenues collected through rates excluding the portion of revenues for King County wastewater treatment. The balance of this fund can be utilized to meet the reserve requirement for the 442 ---PAGE BREAK--- Approved by Council 12/2/2014 Water/Wastewater Operations and Maintenance Funds. Monies may be withdrawn from the revenue stabilization funds to supplement operating revenues in years of revenue shortfalls caused by reduced sales due to weather or restrictions on water use. The revenue stabilization funds will be replenished within four years of a withdrawal. h. Bond reserves shall be created and maintained by the Water/Wastewater and Stormwater Utilities in accordance with the provisions set forth in the bond covenants. These shall be in addition to the reserves described above. i. The City shall additionally maintain the following Equipment Replacement Reserve Funds: 1) Fleet Maintenance Reserve; 2) Fire Equipment Reserve; and 3) Capital Equipment Reserve for general asset replacement. The Equipment Reserve Funds will be maintained at a level sufficient to meet scheduled equipment replacement so as to sustain an acceptable level of municipal services and prevent a physical deterioration of City assets. An assessment of the sufficiency of this reserve will be made during each budget cycle. j. The City shall also maintain Reserve Funds as follows: 1) All statutorily required reserve funds to guarantee debt service; 2) A vacation accrual reserve; and 3) A reserve to stabilize contributions to state retirement systems due to temporary fluctuations in state rates, as necessary. No reserve shall be established for sick leave. One-fourth of accrued sick leave is payable only upon qualifying retirement and is not considered material. 9. Investment Policies The Finance & Information Services Director will biennially submit any recommended amendments to the City’s investment policy to the City Council for review. 10. Special Revenue Policies a. The City will establish and maintain Special Revenue Funds in accordance with Generally Accepted Accounting Principles which will be used to account for the proceeds of specific revenue sources to finance specified activities which are required by statute, ordinance, resolution or executive order. 1) The City will comply with GASB Statement 54 which defines the appropriate use of Special Revenue Funds for reporting purposes. The City Council may determine to 443 ---PAGE BREAK--- Approved by Council 12/2/2014 separate the General Fund into supporting “sub-funds” for budgeting and management purposes. These “sub-funds” will be combined for financial reporting purposes to comply with GASB Statement 54. b. Special Revenue Funds having biennial operating budgets will be reviewed by the City during the budget process. 11. Accounting, Auditing, and Financial Reporting Policies a. The City will establish and maintain a high standard of internal controls and accounting practices. The City budgets and accounts for revenues and expenditures on a modified accrual basis in its day to day operations. b. The accounting system will maintain records on a basis consistent with accepted standards for local government accounting and the State of Washington Budgeting, Accounting and Reporting Systems. c. Regular and annual financial reports will present a summary of financial activity by major types of funds. Such reports will be available via the City’s website (www.redmond.gov). d. The annual financial report shall conform to Generally Accepted Accounting Principles and be in the form of a Comprehensive Annual Financial Report as described by the GFOA. This report will contain all required information necessary to comply with secondary market disclosures for outstanding bonds (see policy 7f above). e. A fixed asset system will be maintained to identify all City assets, their location, condition and disposition. f. The City will ensure that City records are audited annually and which will result in the issuance of a financial opinion. The results of such audit are to be available to the public via the City’s website. 12. Budget Calendar a. In order to facilitate and implement the budget process, the Mayor will propose a biennial budget calendar at the first regular Council meeting in March in every even year. b. The calendar will be comprehensive in nature and generally provide for a process that resembles the Best Practices for municipal budgets as published by the Government Finance Officers Association. 444 ---PAGE BREAK--- DEPARTMENT ORGANIZATION CHARTS STAFFING AUTHORIZATIONS ---PAGE BREAK--- MAYOR CITY COUNCIL MISSION STATEMENT The mission of the Executive Department is to assess public needs, propose policies and develop strategies to address those needs, as well as coordinate and support implementation by the departments. CIVIL LEGAL SERVICES (Contracted) PROSECUTOR EASTSIDE PUBLIC SAFETY COMMUNICATIONS AGENCY (EPSCA) Communications Officer Audio Visual Operations Manager Program Coordinator Graphics Designer Supervising Attorney Prosecuting Attorneys Paralegal Legal Assistant Chief Policy Advisor EXECUTIVE 2015-2016 ADOPTED BUDGET CITY OF REDMOND Executive Assistant Administrative Specialist Operations Manager 800 MHZ Technician Senior Accounting Associate Support Administrative Assistant II ECONOMIC DEVELOPMENT, TOURISM & TRANSPORTATION DEMAND MANAGEMENT DEPUTY CITY ADMINISTRATORS The mission of Legal Services is to provide high quality legal advice to the Mayor, City Council, Boards and Commissions and City staff, to represent the City in civil and criminal proceedings, and to assist in the negotiations of labor contracts. LEGAL SERVICES Economic Development Manager Planner Program Administrators Program Coordinators Administrative Specialist COMMUNICATIONS POLICY ANALYSIS 445 ---PAGE BREAK--- 2011-2012 2013-2014 2015-2016 Position Budget Budget Budget ADMINISTRATION Administrative Specialist 1.00 1.00 1.00 Chief Policy Advisor 1.00 1.00 1.00 Deputy City Administrator1, 2 1.00 1.00 2.00 Executive Assistant 1.00 1.00 1.00 Mayor 1.00 1.00 1.00 5.00 5.00 6.00 OPERATING GRANTS - TRANSPORTATION DEMAND MANAGEMENT (TDM)2 Administrative Specialist3 0.00 0.00 1.00 Program Administrator 0.00 0.00 2.00 Program Coordinator3 0.00 0.00 2.00 0.00 0.00 5.00 ECONOMIC DEVELOPMENT2 Planner 0.00 0.00 1.00 0.00 0.00 1.00 OFFICE OF COMMUNICATIONS Audio/Visual Operations Manager 1.00 1.00 1.00 Chief Communications Officer4 1.00 1.00 1.00 Graphics Designer 1.00 1.00 1.00 Program Coordinator 1.00 1.00 1.00 4.00 4.00 4.00 EASTSIDE PUBLIC SAFETY COMMUNICATIONS AGENCY (EPSCA) EPSCA 800 MHz Technician 1.00 1.00 1.00 EPSCA Operation Manager 1.00 1.00 1.00 EPSCA Senior Accounting Associate 1.00 1.00 1.00 3.00 3.00 3.00 LEGAL SERVICES Legal Assistant 1.00 1.00 1.00 Paralegal 0.75 0.75 0.75 Prosecuting Attorney5 1.50 1.00 1.00 Supervising Attorney 1.00 1.00 1.00 4.25 3.75 3.75 TOTAL FTEs 16.25 15.75 22.75 SUPPLEMENTAL FTEs6 1.00 0.56 0.78 CITY OF REDMOND EXECUTIVE STAFFING AUTHORIZATIONS 446 ---PAGE BREAK--- CITY OF REDMOND EXECUTIVE STAFFING AUTHORIZATIONS Notes: 1. 2. 3. 4. 5. Position eliminated during the 2013-2014 Budget. 6. Position reclassified from Communications and Marketing Administrator to Chief Communications Officer in 2014. Supplemental FTE estimates based on supplemental Budgets, average hourly rates (varies by year) and standard full-time hours per year (2,080). Divisions were moved from the Planning Department due to a re-organization in the 2013- 2014 Budget. Limited duration positions during the 2013-2014 Budget; positions will be converted to regular FTEs with grant funding during the 2015-2016 Budget. Position was reclassified from Economic Development/TDM Manager to City Deputy Administrator in the 2015-2016 Budget. 447 ---PAGE BREAK--- FINANCE & INFORMATION SERVICES DIRECTOR MISSION STATEMENT The Finance & Information Services Department collaboratively leads and supports business solutions for customers to promote accountable and efficient City operations for the benefit of the Redmond community. FINANCE & INFORMATION SERVICES 2015-2016 ADOPTED BUDGET CITY OF REDMOND CITY CLERK’S OFFICE PURCHASING & CONTRACTS FINANCIAL SERVICES City Clerk Deputy City Clerk Administrative Specialist Manager Purchasing Agents Accounting Specialist FINANCIAL PLANNING Senior Financial Financial Analyst Manager System Support Specialist Technical Systems Coordinators Network Engineers Network Analyst Manager Senior Programmer Senior Systems Technical Systems Coordinators Webmaster Data Analyst - Fire Department Systems Coordinator GIS GIS Data Technician Manager Manager Senior Account Specialist Accounting Specialists Department Administrative Coordinator Manager ACCOUNTING SERVICES Manager Payroll Supervisor Senior Accountant Accountants Payroll Accounting Specialists Accounting Specialists - Associate INFORMATION SERVICES TREASURY & REVENUE Service Desk Technicians SERVICE DESK GEOGRAPHIC INFORMATION SYSTEMS (GIS) Deputy Finance Director APPLICATION SERVICES CUSTOMER SERVICES INFRASTRUCTURE & OPERATIONS 448 ---PAGE BREAK--- 2011-2012 2013-2014 2015-2016 Position Budget Budget Budget ADMINISTRATION Business Systems Analyst - Senior1 0.00 1.00 1.00 Department Administrative Coordinator 1.00 1.00 1.00 Director 1.00 1.00 1.00 2.00 3.00 3.00 TREASURY Accounting Specialist 0.00 1.00 1.00 Treasury Manager 1.00 1.00 1.00 1.00 2.00 2.00 FINANCIAL PLANNING Financial Analyst 1.00 1.00 1.00 Financial Analyst - Senior 2.00 2.00 2.00 Deputy Finance Director 1.00 1.00 1.00 4.00 4.00 4.00 CITY CLERK Administrative Specialist 1.00 1.00 1.00 City Clerk 1.00 1.00 1.00 Deputy City Clerk 1.00 1.00 1.00 3.00 3.00 3.00 ACCOUNTING & FINANCIAL REPORTING Accountant 1.00 2.00 2.00 Accountant - Senior2 2.00 1.00 1.00 Accounting Manager 1.00 1.00 1.00 Financial Analyst - Senior 1.00 0.00 0.00 Payroll Analyst 2.00 2.00 2.00 Payroll Supervisor 1.00 1.00 1.00 8.00 7.00 7.00 REVENUE Accounting Specialist 3.00 2.00 2.00 Accounting Specialist - Senior 1.00 1.00 1.00 Administrative Specialist 1.00 0.00 0.00 Revenue Manager 1.00 0.00 0.00 6.00 3.00 3.00 FINANCE & INFORMATION SERVICES STAFFING AUTHORIZATIONS CITY OF REDMOND 449 ---PAGE BREAK--- 2011-2012 2013-2014 2015-2016 Position Budget Budget Budget FINANCE & INFORMATION SERVICES STAFFING AUTHORIZATIONS CITY OF REDMOND FINANCIAL OPERATIONS Accounting Specialist 2.00 2.00 2.00 Accounting Specialist - Associate3 0.50 0.50 1.00 Purchasing Agent 2.00 2.00 1.00 Purchasing Agent - Senior 0.00 0.00 1.00 Purchasing/Accounts Payable Manager 1.00 1.00 1.00 5.50 5.50 6.00 REPROGRAPHICS Print Shop Specialist4 1.00 0.00 0.00 1.00 0.00 0.00 INFORMATION TECHNOLOGY Application Services Manager 1.00 1.00 1.00 Data Analyst - Fire5 0.00 0.00 1.00 E911 Technician6 1.00 1.00 0.00 GIS Analyst 4.00 2.00 2.00 GIS Analyst - Senior 1.00 1.00 1.00 GIS Data Technician 0.00 1.00 1.00 GIS Program Manager 1.00 1.00 1.00 GIS Programmer Analyst - Senior 1.00 1.00 1.00 Information Services Manager 1.00 1.00 1.00 Network Analyst 3.00 3.00 1.00 Network Communications Manager4 1.00 0.00 0.00 Network System Engineer 0.00 0.00 2.00 Programmer Analyst - Senior 2.00 2.00 2.00 Service Desk Technician4 0.00 2.00 2.00 Support Services Manager 1.00 1.00 1.00 Systems Analyst - Senior2 2.00 3.00 3.00 Systems Support Coordinator 1.00 1.00 1.00 Systems Support Specialist 2.00 2.00 2.00 Technical Systems Coordinator6, 7 1.00 1.00 2.00 Webmaster 1.00 1.00 1.00 24.00 25.00 26.00 POLICE LEVY Technical Systems Coordinator8 1.00 1.00 1.00 TOTAL FTEs 55.50 53.50 55.00 SUPPLEMENTAL FTEs9 0.00 0.00 0.00 450 ---PAGE BREAK--- 2011-2012 2013-2014 2015-2016 Position Budget Budget Budget FINANCE & INFORMATION SERVICES STAFFING AUTHORIZATIONS CITY OF REDMOND Notes: 1. 2. 3. 4. 5. 6. 7. 8. 9. The Technical Systems Coordinator position moved from the Police Department to the Finance Department during 2009-2010 Budget and is funded through the Police General Fund. The E911 Technician position was reclassified as a Technical Systems Coordinator during the 2015-2016 Budget. Positions added/eliminated during the 2013-2014 Budget. Supplemental FTE estimates based on supplemental Budgets, average hourly rates (varies by year) and standard full-time hours per year (2,080). A Technical Systems Coordinator position moved from the Police Department to the Finance Department during 2009-2010 Budget and is funded through the Police Levy. Position was reclassified from the Revenue Manager position in 2014. Positions were reclassified to the Service Desk Technician. One Fire Support Administrative Assistant position was reclassified to a Data Analyst position in the 2015-2016 Budget. This position is funded by the Fire Department but the FTE will be in the Finance & Information Services Department. Position converting from limited duration to regular 0.5 FTE during the 2015-2016 Budget. 451 ---PAGE BREAK--- FIRE CHIEF MISSION STATEMENT The mission of the Fire Department is to continuously protect and preserve life and property through quality education, prevention, disaster preparedness and rapid emergency response. FIRE 2015-2016 ADOPTED BUDGET CITY OF REDMOND INSPECTIONS/ INVESTIGATIONS DEVELOPMENT SERVICES Assistant Fire Marshal Deputy Fire Marshals Administrative Assistant Assistant Fire Marshal Deputy Fire Marshals Administrative Assistant APPARATUS MAINTENANCE MEDICAL SERVICES ADMINISTRATOR Maintenance Supervisor Fire Mechanics Medical Services Officers Firefighter/Paramedics Battalion Chiefs Captains Lieutenants Driver/Operators Firefighters Battalion Chief Training Captain Training Paramedic Administrative Assistant TRAINING OPERATIONS DEPUTY CHIEF FIRE MARSHAL FINANCE OFFICER Administrative Coordinator Administrative Assistants Central Purchasing Officer 452 ---PAGE BREAK--- 2011-2012 2013-2014 2015-2016 Position Budget Budget Budget ADMINISTRATION Administrative Assistant1, 2 2.50 3.50 3.50 Administrative Supervisor3 1.00 1.00 0.00 Assistant Fire Marshal 2.00 2.00 2.00 Department Administrative Coordinator3 0.00 1.00 1.00 Deputy Chief 1.00 1.00 1.00 Deputy Fire Marshal4 5.00 5.00 4.00 Finance Officer5 1.00 1.00 1.00 Fire Apparatus Supervisor 1.00 1.00 1.00 Fire Chief 1.00 1.00 1.00 Fire Marshal4 0.00 0.00 0.86 Fire Mechanic6 1.00 1.00 2.00 Technician Systems Coordinator1 1.00 0.00 0.00 16.50 17.50 17.36 OPERATIONS Battalion Chief 3.00 3.00 3.00 Battalion Chief - Training 1.00 1.00 1.00 Captain 6.00 6.00 6.00 Captain - Training 1.00 1.00 1.00 Driver/Operator 18.00 18.00 18.00 Firefighter7, 8, 9 52.00 46.00 47.00 Lieutenant7 12.00 16.00 17.00 93.00 91.00 93.00 ADVANCED LIFE SUPPORT Administrative Assistant 1.00 1.00 1.00 Deputy Chief10 1.00 1.00 0.00 Fire Captain 3.00 3.00 3.00 Medical Services Administrator10 0.00 0.00 1.00 Paramedic 27.00 27.00 27.00 32.00 32.00 32.00 FIRE STAFFING AUTHORIZATIONS CITY OF REDMOND 453 ---PAGE BREAK--- 2011-2012 2013-2014 2015-2016 Position Budget Budget Budget FIRE STAFFING AUTHORIZATIONS CITY OF REDMOND FIRE LEVY Captain 1.00 1.00 1.00 Driver Operator 2.00 3.00 3.00 Firefighter8 13.00 14.00 15.00 Fire Marshal4 0.00 0.00 0.14 Lieutenant 2.00 2.00 2.00 18.00 20.00 21.14 TOTAL FTEs 159.50 160.50 163.50 SUPPLEMENTAL FTEs11 0.00 0.00 0.00 Notes: 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. Supplemental FTE estimates based on supplemental Budgets, average hourly rates (varies by year) and standard full-time hours per year (2,080). The Administrative Supervisor position was reclassified to the Department Administrative Coordinator position during the 2015-2016 Budget. The Deputy Fire Marshal position was reclassified to the Fire Marshal position during the 2015-2016 Budget. The Fire Marshal position is 14% Fire Levy funded. One Fire Maintenance Mechanic was converted from limited duration to regular FTE during the 2015-2016 Budget. Positions were moved to Fire Levy, previously funded by General Fund during the 2015- 2016 Budget. The Deputy Chief position was reclassified to the Medical Services Administrator position during the 2015-2016 Budget. In the 2015-2016 Budget, add 3.0 Firefighter FTEs to the Fire Department via a Technical Amendment, due to reinstatement of Fire Station #13 engine at the request of Fire District #34. Three Firefighter positions were eliminated in 2012 as a result of reduced revenue from Fire District 34 and the corresponding decrease in Fire staffing and other expenses. Four positions were reclassified to Lieutenant and one to Finance Officer. A vacant Firefighter position was reclassified to a Lieutenant position during the 2015- 2016 Budget. The Technician Systems Coordinator position was reclassified to Administrative Assistant during the 2013-2014 Budget. One Fire Support Administrative Assistant position was reclassified to a Data Analyst position in the 2015-2016 Budget. This position is funded by the Fire Department but the FTE will be in the Finance & Information Services Department. 454 ---PAGE BREAK--- HUMAN RESOURCES DIRECTOR MISSION STATEMENT Building a positive, productive workplace is the mission of the Human Resources Department. HUMAN RESOURCES 2015-2016 ADOPTED BUDGET CITY OF REDMOND HUMAN RESOURCES GENERALIST LABOR RELATIONS MANAGER & POLICY ADVISOR HUMAN RESOURCES PROGRAMS MANAGER Human Resources Generalist Safety Coordinator Administrative Assistants Human Resources Generalist Senior Human Resources Analyst Administrative Coordinator Administrative Specialist 455 ---PAGE BREAK--- 2011-2012 2013-2014 2015-2016 Position Budget Budget Budget ADMINISTRATION Compensation Programs Manager1 1.00 0.00 0.00 Department Administrative Coordinator 1.00 1.00 1.00 Director 1.00 1.00 1.00 Human Resources Analyst - Senior 1.00 1.00 1.00 Human Resources Assistant2 2.54 1.54 1.54 Human Resources Generalist3 2.96 2.96 3.00 Human Resources Programs Manager 1.00 1.00 1.00 Human Resources Specialist2 0.00 1.00 1.00 Labor Relations Manager & Policy Advisor1 0.00 1.00 1.00 10.50 10.50 10.54 SAFETY & WORKERS' COMPENSATION Safety & Workers' Compensation Coordinator 1.00 1.00 1.00 1.00 1.00 1.00 TOTAL FTEs 11.50 11.50 11.54 SUPPLEMENTAL FTEs4 0.16 0.16 0.39 Notes: 1. 2. 3. 4. Supplemental FTE estimates based on supplemental Budgets, average hourly rates (varies by year) and standard full-time hours per year (2,080). HUMAN RESOURCES STAFFING AUTHORIZATIONS CITY OF REDMOND The Labor Relations Manager & Policy Advisor position was reclassified from the Compensation Programs Manager position in 2014. One of the Human Resources Assistant positions was reclassified to a Human Resources Specialist position in 2013. In the 2015-2016 Budget, one of the Human Resources Generalist positions was made full-time (1.0 FTE). 456 ---PAGE BREAK--- PARKS & RECREATION DIRECTOR MISSION STATEMENT We are leaders in providing sustainable parks, innovative recreation services, unique art and cultural experiences that continue to build a high quality of life in Redmond. PARK PLANNING & CULTURAL ARTS PARK OPERATIONS RECREATION PARK MAINTENANCE & OPERATIONS PARKS & RECREATION 2015-2016 ADOPTED BUDGET CITY OF REDMOND Deputy Director Administrative Coordinator Division Manager Senior Park Planner Assistant Park Planner Arts Administrator Arts Coordinator (Arts Commission) (Parks & Trails Commission) CONTRACT ADMINISTRATION Division Manager Administrative Specialist Administrative Assistant Operations Supervisor Maintenance Supervisor Lead Maintenance Workers Maintenance Technicians Seasonal Workers Contract Administrator Program Administrators Program Coordinators Program Assistants Administrative Assistant Van Driver Supplementals Division Manager Administrative Coordinator RECREATION PROGRAMS & COMMUNITY EVENTS 457 ---PAGE BREAK--- 2011-2012 2013-2014 2015-2016 Position Budget Budget Budget ADMINISTRATION Cultural Arts Administrator 0.50 0.50 0.50 Department Administrative Coordinator 1.00 1.00 1.00 Deputy Director1 1.00 0.87 1.00 Director1 1.00 0.87 0.75 Management Analyst - Senior2 0.00 0.25 0.00 Parks Planning/Cultural Arts Manager3 0.00 0.50 0.50 Planner - Senior2 1.00 0.00 0.00 4.50 3.99 3.75 ARTS ACTIVITY Cultural Arts Administrator 0.50 0.50 0.50 Program Coordinator4 0.00 0.00 0.50 0.50 0.50 1.00 CAPITAL INVESTMENT PROGRAM (CIP) Deputy Director1 0.00 0.13 0.00 Director1 0.00 0.13 0.25 Management Analyst - Senior2 1.00 0.75 0.00 Parks Planning/Cultural Arts Manager3 0.00 0.50 0.50 Planner - Assistant2 0.00 0.00 1.00 Planner - Senior3 1.00 1.00 1.00 2.00 2.51 2.75 RECREATION SERVICES Administrative Assistant 0.62 0.62 0.62 Business Operations Manager5 1.00 0.00 0.00 Program Administrator 3.08 3.08 3.08 Program Aid 0.63 0.63 0.63 Program Assistant 0.40 0.40 0.40 Program Coordinator1 4.25 4.25 3.24 Recreation Division Manager 1.00 1.00 1.00 10.98 9.98 8.97 RECREATION ACTIVITY Administrative Assistant 0.33 0.33 0.38 Preschool Teacher4 0.88 1.00 0.00 Program Administrator 2.92 2.92 2.92 Program Assistant 3.60 3.60 5.60 Program Coordinator4 2.76 2.76 2.26 10.49 10.61 11.16 PARKS & RECREATION STAFFING AUTHORIZATIONS CITY OF REDMOND 458 ---PAGE BREAK--- 2011-2012 2013-2014 2015-2016 Position Budget Budget Budget PARKS & RECREATION STAFFING AUTHORIZATIONS CITY OF REDMOND SPECIAL EVENTS Program Coordinator 1.00 1.00 1.00 PARKS LEVY Department Administrative Coordinator 1.00 1.00 1.00 Program Assistant6 1.00 1.00 0.00 Program Coordinator6 1.00 1.00 2.00 3.00 3.00 3.00 OPERATIONS Administrative Specialist 0.74 0.74 0.71 Lead Maintenance Worker 4.00 4.00 4.00 Maintenance Technician7 10.34 10.35 10.68 Parks Maintenance and Operations Manager 1.00 1.00 1.00 Parks Maintenance Supervisor 1.00 1.00 1.00 Parks Operations Supervisor 1.00 1.00 1.00 Program Administrator 1.00 1.00 1.00 19.08 19.09 19.39 MAINTENANCE & OPERATIONS Administrative Assistant (Operations) 0.88 0.88 0.88 Administrative Specialist 0.13 0.13 0.13 Lead Maintenance Worker 2.00 2.00 2.00 Maintenance Technician 7.00 7.00 7.00 10.01 10.01 10.01 TOTAL FTEs 61.56 60.69 61.02 SUPPLEMENTAL FTEs8 42.12 40.18 40.18 Notes: 1. 2. 3. 4. 5. 6. 7. 8. Position promoted from Recreation Program Assistant to Recreation Program Coordinator during the 2015-2016 Budget. In the 2015-2016 Budget, a Maintenance Technician position was made full-time (1.0 FTE). The Preschool Teacher position was reclassified to a Recreation Program Coordinator position during the 2015-2016 Budget; charging 50% to Arts Activity and 50% to Recreation Activity Fund. Position eliminated during the 2013-2014 Budget. Supplemental FTE estimates based on supplemental Budgets, average hourly rates (varies by year) and standard full-time hours per year (2,080). Reallocation of existing positions based on current need. The Management Analyst - Senior position was reclassified to the Planner - Assistant position in 2014; the Planner - Assistant position is now charging 100% to CIP. The Planner - Senior position was reclassified to the Parks Planning/Cultural Arts Manager position during the 2013-2014 Budget. 459 ---PAGE BREAK--- MISSION STATEMENT The Planning & Community Development Department exists to prepare, promote and implement Redmond’s community vision. ASSISTANT DIRECTOR DEVELOPMENT SERVICES LONG RANGE PLANNING DEVELOPMENT ENGINEERING PLANNING & COMMUNITY DEVELOPMENT 2015-2016 ADOPTED BUDGET CITY OF REDMOND Manager Engineers Construction Inspectors Engineering Technicians Administrative Specialist DEVELOPMENT REVIEW DEVELOPMENT INSPECTION PERMIT INTAKE, PLAN REVIEW, CASHIERING & BUSINESS LICENSING TRANSPORTATION PLANNING & ENGINEERING Manager Planners Administrative Assistant Planners Permit Technician/Plans Examiner - Supervisor Engineers Plans Examiners Program Administrator Accountant Specialist - Senior Permit Technicians Administrative Assistant Manager Planners Supervisor Building Inspectors Manager Planners CODE ENFORCEMENT Code Enforcement Officers HUMAN SERVICES ASSISTANT DIRECTOR COMMUNITY PLANNING Administrative Specialist Administrative Assistant PLANNING & COMMUNITY DEVELOPMENT DIRECTOR 460 ---PAGE BREAK--- 2011-2012 2013-2014 2015-2016 Position Budget Budget Budget ADMINISTRATION Administrative Assistant 0.88 0.88 0.88 Administrative Specialist 1.00 1.00 1.00 Assistant Director Community Planning 1.00 1.00 1.00 Assistant Director Development Services 1.00 1.00 1.00 Business Operations Manager1 1.00 1.00 0.00 Director 1.00 1.00 1.00 5.88 5.88 4.88 OPERATING GRANTS - TRANSPORTATION DEMAND MANAGEMENT (TDM) Planner - Senior2 1.00 1.00 0.00 Program Administrator3 2.00 2.00 0.00 3.00 3.00 0.00 ECONOMIC DEVELOPMENT3 Economic Development/TDM Manager 1.00 1.00 0.00 Planner 0.00 1.00 0.00 Planner - Senior 0.70 0.00 0.00 1.70 2.00 0.00 HUMAN SERVICES Planner - Limited Duration4 0.00 1.00 0.00 Planner - Senior4 0.75 0.75 1.75 0.75 1.75 1.75 TRANSPORTATION PLANNING & ENGINEERING Engineer - Senior5 1.00 0.00 0.00 Engineer Technician - Senior5 1.00 0.00 0.00 Engineering Manager 1.00 1.00 1.00 Planner5 0.00 2.00 2.00 Planner - Associate - Limited Duration6 1.00 0.00 0.00 Planner - Principal 1.00 1.00 1.00 Planner - Senior2 0.00 0.00 1.00 5.00 4.00 5.00 LONG RANGE PLANNING Planner - Senior 5.82 4.82 4.81 1.00 1.00 1.00 6.82 5.82 5.81 Planning Manager PLANNING & COMMUNITY DEVELOPMENT STAFFING AUTHORIZATIONS CITY OF REDMOND 461 ---PAGE BREAK--- 2011-2012 2013-2014 2015-2016 Position Budget Budget Budget PLANNING & COMMUNITY DEVELOPMENT STAFFING AUTHORIZATIONS CITY OF REDMOND DEVELOPMENT REVIEW Administrative Assistant 1.00 1.00 1.00 Planner7, 10 6.51 6.70 4.00 Planner - Assistant7, 8 0.00 2.00 2.00 Planner - Principal7 0.00 0.00 0.70 Planner - Senior7 0.00 0.00 1.00 Planning Manager 1.00 1.00 1.00 8.51 10.70 9.70 PERMIT INTAKE, PLAN REVIEW & CODE ENFORCEMENT Accountant - Associate7, 9 0.00 1.00 0.00 Accounting Specialist - Senior7 0.00 0.00 1.00 Administrative Assistant 1.00 1.00 1.00 Code Enforcement Officer 2.00 2.00 2.00 Engineer - Senior8 1.00 1.50 1.50 Financial Analyst - Associate7 0.75 0.75 0.00 Permit Technician8 3.00 3.00 4.00 Permit Technician/Plans Examiner Supervisor10 0.00 1.00 1.00 Plans Examiner 3.00 3.00 3.00 Program Administrator7 0.00 0.00 0.75 10.75 13.25 14.25 DEVELOPMENT ENGINEERING Administrative Coordinator11 1.00 1.00 0.00 Administrative Specialist 1.00 1.00 1.00 Construction Inspector2 0.00 0.00 2.30 Construction Inspector - Lead2 0.00 0.00 1.00 Engineer - Senior 4.00 4.00 4.00 Engineer Technician11 0.00 0.00 1.75 Engineer Technician - Senior 1.00 1.00 1.00 Engineering Manager 1.00 1.00 1.00 8.00 8.00 12.05 DEVELOPMENT INSPECTION Building Inspector7, 8 6.00 12.00 8.00 Building Inspector - Senior7 0.00 0.00 4.00 Building Inspector Supervisor 1.00 1.00 1.00 Construction Inspector2 2.00 2.00 0.00 Construction Inspector - Lead2 1.00 1.00 0.00 10.00 16.00 13.00 462 ---PAGE BREAK--- 2011-2012 2013-2014 2015-2016 Position Budget Budget Budget PLANNING & COMMUNITY DEVELOPMENT STAFFING AUTHORIZATIONS CITY OF REDMOND DEVELOPMENT REVIEW FUND8 Construction Inspector 0.00 2.00 1.70 Engineer 0.00 1.00 1.00 Engineer - Senior 0.00 0.50 0.50 Engineering - Technician 0.00 1.00 0.25 Planner - Senior 0.00 1.00 1.00 Plans Examiner 0.00 1.00 1.00 0.00 6.50 5.45 TOTAL FTEs 60.41 76.89 71.89 SUPPLEMENTAL FTEs12 4.50 0.69 0.00 Notes: 1. 2. 3. 4. 5. 6. The Planner - Associate - Limited Duration position expired during the 2013-2014 Budget. 7. Positions were reclassified during the 2015-2016 Budget. 8. 9. 10. The Permit Technician/Plans Examiner Supervisor was reclassified from a Planner position. 11. 12. The Business Operations Manager position will retire, effective July 1, 2015. The Planner - Limited Duration position will be converted to a regular Planner - Senior position during the 2015-2016 Budget. Divisions were moved to the Executive Department during a re-organization of departments in the 2015-2016 Budget. Position moved to a different division in the 2015-2016 Budget. Supplemental FTE estimates based on supplemental Budgets, average hourly rates (varies by year) and standard full-time hours per year (2,080). In June 2014, Council approved the addition of 17 limited duration FTEs in relation to the Capstone Agreement and general development surge. Reallocation of existing positions as a result of Business Licensing and Cashiering moving to Planning during the 2013-2014 Budget. Administrative Coordinator position was reclassified to an Engineering Technician position during the 2015-2016 Budget. Positions reclassified to Planner position during the 2013-2014 Budget. 463 ---PAGE BREAK--- CHIEF OF POLICE POLICE 2015-2016 ADOPTED BUDGET CITY OF REDMOND ASSISTANT CHIEF Lieutenants Commander Administrative Assistant CRIME ANALYSIS PROACT Lieutenant Commander Recruiting and Hiring Unit Lieutenant SWING SHIFT Support Services Supervisor Lieutenant OFFICE OF EMERGENCY (OEM) PREP/COMMUNITY OUTREACH Lieutenant RECORDS/PROPERTY AND EVIDENCE TRAFFIC Lieutenant Lieutenants NIGHT SHIFT Lieutenants Commanders Commander OEM Program Coordinator Administrative Specialist MISSION STATEMENT The Redmond Police Department provides law enforcement services to our community in a manner that reflects our core values of Respect, Professionalism, Dedication and Leadership. Administrative Specialist Public Information Officer DETECTIVES INVESTIGATIONS PATROL OPERATIONS DAY SHIFT COMMUNICATIONS Supervisors ADMINISTRATION TRAINING/POLICE SUPPORT OFFICER COMMUNITY OUTREACH 464 ---PAGE BREAK--- 2011-2012 2013-2014 2015-2016 Position Budget Budget Budget COMMISSIONED Administrative Commander 1.00 1.00 1.00 Assistant Chief 1.00 1.00 1.00 Chief of Police 1.00 1.00 1.00 Community Outreach OEM Commander1 1.00 1.00 1.00 Crime Prevention Officer2 1.00 0.00 0.00 Detective 6.00 6.00 6.00 Financial Fraud Detective3 0.00 1.00 1.00 K-9 Officer 1.00 1.00 1.00 Lieutenant 11.00 11.00 11.00 Operations Support Commander 1.00 1.00 1.00 Patrol Officer4, 5 41.00 38.50 37.50 Police Commander 2.00 2.00 2.00 Special Investigator 1.00 1.00 1.00 Traffic Officer2 6.00 5.00 5.00 Training Officer 2.00 2.00 2.00 76.00 72.50 71.50 CIVILIAN Administrative Specialist 1.00 1.00 1.00 Communications Dispatcher 13.00 13.00 13.00 Communications Supervisor 2.00 2.00 2.00 Computer Forensics Investigator - Senior 1.00 1.00 1.00 Crime Analyst6 2.60 1.80 1.91 Lead Dispatcher 2.00 2.00 2.00 Legal Advocate 1.00 1.00 1.00 Police Program Coordinator1 0.00 1.00 1.00 Police Program Coordinator - Limited Duration1, 7 0.00 1.00 0.00 Police Support Administrative Assistant 1.00 1.00 1.00 Police Support Officer 4.00 4.00 4.00 Police Support Services Specialist 4.50 4.50 4.50 Police Support Services Supervisor 1.00 1.00 1.00 Property/Evidence Technician 1.00 1.00 1.00 Volunteer Program Coordinator 1.00 1.00 1.00 35.10 36.30 35.41 POLICE STAFFING AUTHORIZATIONS CITY OF REDMOND 465 ---PAGE BREAK--- 2011-2012 2013-2014 2015-2016 Position Budget Budget Budget POLICE STAFFING AUTHORIZATIONS CITY OF REDMOND POLICE LEVY8 Administrative Specialist 1.00 1.00 1.00 Communications Dispatcher 1.00 1.00 1.00 Crime Analyst 1.00 1.00 1.00 Crime Prevention Officer 0.00 1.00 1.00 Patrol Officer5 9.00 11.50 13.50 Police Program Coordinator7 1.00 1.00 2.00 Police Support Administrative Specialist 1.00 1.00 1.00 Police Support Officer 1.00 1.00 1.00 Police Support Services Specialist 1.00 1.00 1.00 Traffic Officer 0.00 1.00 1.00 16.00 20.50 23.50 TOTAL FTEs 127.10 129.30 130.41 SUPPLEMENTAL FTEs9 0.39 0.39 0.71 Notes: 1. 2. 3. 4. 5. 6. 7. Limited duration term ends in 2014; to be converted to regular FTE with Police Levy funding. 8. 9. Three emergency management positions were moved from Fire to Police during 2012. Two of these had been supplemental positions and were converted in the 2013-2014 Budget to one regular and one limited duration position. Limited duration Crime Analyst 0.8 FTE position reduced at the end of 2013 due to reduction in grant funding. Additional 0.11 FTE position added during 2014 supported by grant funding. Moved two Patrol Officers to Police Levy during the 2015-2016 Budget. Supplemental FTE estimates based on supplemental Budgets, average hourly rates (varies by year) and standard full-time hours per year (2,080). Additional grant funding allowed 1.0 FTE Police Officer to be added during the 2015-2016 Budget. Financial Fraud Detective is funded by Eastside Narcotics Task Force (ENTF) grant funding. Positions were reclassified during the 2013-2014 Budget. The Police Levy includes 23.5 Police positions and 1.0 Information Services position. 466 ---PAGE BREAK--- PUBLIC WORKS DIRECTOR MISSION STATEMENT The mission of the Public Works Department is to build and sustain connections that shape and serve our community. PUBLIC WORKS 2015-2016 ADOPTED BUDGET CITY OF REDMOND ENGINEERING SERVICES MAINTENANCE & OPERATIONS Manager Assistant Operations Manager Management Analyst Administrative Assistant WATER/WASTEWATER ENGINEERING Deputy Director/City Engineer Manager Manager Engineers Engineering Technician Administrative Coordinator Administrative Specialist NATURAL RESOURCES/ STORMWATER ENGINEERING/ SOLID WASTE & RECYCLING Manager Engineering Supervisors Program Administrators Engineers Engineer Technicians Inspectors Planners Environmental Scientists CONSTRUCTION Manager Engineers Engineering Technician Construction Inspectors Management Analyst Associate Administrative Specialists Administrative Assistants TRAFFIC OPERATIONS SAFETY & ENGINEERING Manager Engineers Engineer Technician Traffic Signal Technicians Program Administrator Program Coordinator STORMWATER MAINTENANCE & OPERATIONS FLEET MAINTENANCE & OPERATIONS WASTEWATER MAINTENANCE & OPERATIONS STREET MAINTENANCE & OPERATIONS Supervisor Lead Maintenance Technician Maintenance Technicians Supervisor Mechanics Small Equipment Auto Service Worker Supervisor Lead Maintenance Technician Maintenance Technicians Supervisor Lead Maintenance Technician Maintenance Technicians Source Control Program Administrator Utility System Technicians WATER MAINTENANCE & OPERATIONS FACILITIES MAINTENANCE & OPERATIONS Supervisor Lead Maintenance Technicians Maintenance Technicians Water Quality Technician Water Quality Analyst Utility System Technician Meter Readers Supervisor Lead Maintenance Technician Maintenance Technicians HVAC Technician REAL PROPERTY FINANCIAL SERVICES & ADMINISTRATION Management Accounting Specialist Administrative Specialist 467 ---PAGE BREAK--- 2011-2012 2013-2014 2015-2016 Position Budget Budget Budget FINANCIAL & ADMINISTRATIVE SERVICES Accounting Specialist1 0.56 0.56 0.56 Administrative Specialist 0.33 0.33 0.33 Assistant Director 0.50 0.50 0.50 Director 0.50 0.50 0.50 Management Analyst - Associate2 1.00 1.00 0.00 Real Property Manager 0.20 0.20 0.20 Strategic Funds Advisor1 1.17 1.17 1.17 4.26 4.26 3.26 CONSTRUCTION2 Administrative Assistant 0.60 0.60 0.00 Administrative Specialist 0.60 0.60 0.00 Administrative Specialist - Limited Duration3 1.00 1.00 0.00 Construction Inspector 1.00 1.00 0.00 Construction Inspector - Lead 3.00 3.00 0.00 Engineer 1.00 1.00 0.00 Engineer - Senior 3.00 3.00 0.00 Engineering Manager 0.70 0.70 0.00 Engineering Supervisor 0.80 0.80 0.00 11.70 11.70 0.00 CONSTRUCTION RIGHT OF WAY INSPECTION2 Administrative Assistant 0.00 0.00 0.70 Construction Inspector 0.00 0.00 1.00 Construction Inspector - Lead 0.00 0.00 1.00 Department Administrative Coordinator1 0.00 0.00 0.60 Engineering Manager 0.00 0.00 0.50 Engineering Supervisor 0.00 0.00 0.50 Engineering Technician - Senior 0.00 0.00 1.00 Real Property Manager 0.00 0.00 0.80 0.00 0.00 6.10 PUBLIC WORKS STAFFING AUTHORIZATIONS CITY OF REDMOND 468 ---PAGE BREAK--- 2011-2012 2013-2014 2015-2016 Position Budget Budget Budget PUBLIC WORKS STAFFING AUTHORIZATIONS CITY OF REDMOND TRAFFIC OPERATIONS SAFETY & ENGINEERING Administrative Specialist 0.25 0.25 0.25 Department Administrative Coordinator 0.25 0.25 0.25 Engineer - Senior 3.00 3.00 3.00 Engineering Technician - Senior 1.00 1.00 1.00 Engineering Manager 1.00 1.00 1.00 Intelligent Transportation System Network Technician1 0.00 0.00 1.00 Lead Traffic Signal Technician1 2.00 2.00 1.00 Program Administrator 1.00 1.00 1.00 Program Coordinator 1.00 1.00 1.00 Traffic Signal Technician 2.00 2.00 2.00 11.50 11.50 11.50 MAINTENANCE & OPERATIONS CENTER (MOC)/BUILDING MAINTENANCE Administrative Assistant 0.16 0.16 0.16 Administrative Specialist4 0.00 0.00 0.16 Asset Management Administrator4 0.00 0.00 0.17 Assistant Maintenance Manager5 0.00 0.00 0.17 HVAC Technician 1.00 1.00 1.00 Lead Maintenance Worker 1.00 1.00 1.00 Maintenance & Operations Supervisor 1.00 1.00 1.00 Maintenance Manager 0.17 0.17 0.17 Maintenance Technician 5.00 5.00 5.00 Management Analyst 0.17 0.17 0.17 8.50 8.50 9.00 STREET MAINTENANCE & OPERATIONS Administrative Assistant 0.17 0.17 0.17 Administrative Specialist4 0.00 0.00 0.17 Asset Management Administrator4 0.00 0.00 0.17 Assistant Maintenance Manager5 0.00 0.00 0.17 Lead Maintenance Worker1 1.00 1.00 1.00 Maintenance & Operations Supervisor 1.00 1.00 1.00 Maintenance Manager 0.17 0.17 0.16 Maintenance Technician4 7.00 7.00 8.00 Management Analyst 0.17 0.17 0.17 9.51 9.51 11.01 469 ---PAGE BREAK--- 2011-2012 2013-2014 2015-2016 Position Budget Budget Budget PUBLIC WORKS STAFFING AUTHORIZATIONS CITY OF REDMOND WATER & WASTEWATER Water Administration6 Administrative Assistant 0.10 0.10 0.00 Administrative Specialist 0.23 0.23 0.13 Assistant Director 0.15 0.15 0.15 Director 0.10 0.10 0.10 Engineering Manager 0.10 0.10 0.00 Engineering Supervisor 0.05 0.05 0.00 Strategic Funds Advisor1 0.26 0.26 0.26 0.99 0.99 0.64 Water Maintenance & Operations Administrative Assistant 0.17 0.17 0.17 Administrative Specialist4 0.00 0.00 0.17 Asset Management Administrator4 0.00 0.00 0.16 Assistant Maintenance Manager5 0.00 0.00 0.16 Lead Maintenance Worker1 1.00 1.00 2.00 Maintenance & Operations Supervisor 1.00 1.00 1.00 Maintenance Manager 0.16 0.16 0.16 Maintenance Technician1 8.25 8.25 7.25 Meter Reader 1.50 1.50 1.50 Management Analyst 0.16 0.16 0.16 Utility Systems Technician1, 4 0.00 0.00 2.00 Water Quality Analyst1 2.00 2.00 1.00 Water Quality Cross Connection Specialist1 1.00 1.00 1.00 15.24 15.24 16.73 Wastewater Administration6 Administrative Assistant 0.10 0.10 0.00 Administrative Specialist 0.23 0.23 0.13 Assistant Director 0.15 0.15 0.15 Director 0.10 0.10 0.10 Engineering Manager 0.10 0.10 0.00 Engineering Supervisor 0.05 0.05 0.00 Strategic Funds Advisor1 0.26 0.26 0.26 0.99 0.99 0.64 470 ---PAGE BREAK--- 2011-2012 2013-2014 2015-2016 Position Budget Budget Budget PUBLIC WORKS STAFFING AUTHORIZATIONS CITY OF REDMOND Wastewater Maintenance & Operations Administrative Assistant 0.17 0.17 0.17 Administrative Specialist4 0.00 0.00 0.17 Asset Management Administrator4 0.00 0.00 0.17 Assistant Maintenance Manager5 0.00 0.00 0.16 Lead Maintenance Worker 1.00 1.00 1.00 Maintenance & Operations Supervisor 1.00 1.00 1.00 Maintenance Manager 0.16 0.16 0.17 Maintenance Technician 5.25 6.25 6.25 Meter Reader 0.50 0.50 0.50 Source Control Technician 1.00 1.00 1.00 Management Analyst 0.17 0.17 0.17 Utility System Technician1 2.00 2.00 2.00 11.25 12.25 12.76 Water/Wastewater Engineering Administrative Specialist 0.10 0.10 0.10 Department Administrative Coordinator 0.60 0.60 0.60 Engineer - Senior 2.00 2.00 2.00 Engineering Manager 1.00 1.00 1.00 Engineering Technician - Senior 1.00 1.00 1.00 4.70 4.70 4.70 STORMWATER MANAGEMENT Stormwater Maintenance & Operations Administrative Assistant 0.16 0.16 0.16 Administrative Specialist4 0.00 0.00 0.16 Asset Management Administrator4 0.00 0.00 0.17 Assistant Maintenance Manager5 0.00 0.00 0.17 Lead Maintenance Worker 1.00 1.00 1.00 Maintenance & Operations Supervisor 1.00 1.00 1.00 Maintenance Manager 0.17 0.17 0.17 Maintenance Technician5 10.50 10.50 9.50 Management Analyst 0.17 0.17 0.17 13.00 13.00 12.50 471 ---PAGE BREAK--- 2011-2012 2013-2014 2015-2016 Position Budget Budget Budget PUBLIC WORKS STAFFING AUTHORIZATIONS CITY OF REDMOND NATURAL RESOURCES/STORMWATER ENGINEERING/SOLID WASTE6 Administrative Assistant 0.20 0.20 0.00 Administrative Specialist 1.08 1.08 0.88 Assistant Director 0.20 0.20 0.20 Department Administrative Coordinator 0.10 0.10 0.10 Director 0.20 0.20 0.20 Engineer1 1.00 1.00 0.00 Engineer - Senior1, 6 0.00 0.00 2.00 Engineering Manager 0.70 0.70 0.60 Engineering Supervisor 0.60 0.60 1.25 Engineering Technician 2.00 2.00 2.00 Engineering Technician - Senior 1.00 1.00 1.00 Planner - Associate7 0.88 1.00 0.00 Planner - Senior 3.00 3.00 3.00 Program Administrator 2.20 2.20 2.20 Strategic Funds Advisor1 0.32 0.32 0.32 Stormwater Inspector1 1.00 1.00 1.00 14.48 14.60 14.75 Natural Resources - Wellhead Engineer2 1.00 1.00 0.00 Engineer - Supervisor 0.25 0.25 0.25 Engineering Manager 0.12 0.12 0.12 Environmental Scientist1 2.00 2.00 2.00 Program Administrator1, 4 0.00 0.00 1.00 3.37 3.37 3.37 Solid Waste & Recycling Administrative Specialist 0.10 0.10 0.10 Department Administrative Coordinator 0.05 0.05 0.05 Director 0.10 0.10 0.10 Engineer - Supervisor 0.50 0.50 0.50 Engineering Manager 0.28 0.28 0.28 Maintenance Technician 1.00 1.00 1.00 Program Administrator 1.60 1.60 1.60 3.63 3.63 3.63 472 ---PAGE BREAK--- 2011-2012 2013-2014 2015-2016 Position Budget Budget Budget PUBLIC WORKS STAFFING AUTHORIZATIONS CITY OF REDMOND FLEET MAINTENANCE & OPERATIONS Administrative Assistant 0.17 0.17 0.17 Administrative Specialist4, 8 0.08 0.08 0.25 Asset Management Administrator4 0.00 0.00 0.16 Assistant Maintenance Manager5 0.00 0.00 0.17 Maintenance & Operations Supervisor 1.00 1.00 1.00 Maintenance Manager 0.17 0.17 0.17 Mechanic1 3.00 3.00 4.00 Senior Mechanic1 2.00 2.00 0.00 Small Equipment Auto Service Worker1 0.00 0.00 1.00 Management Analyst 0.16 0.16 0.16 6.58 6.58 7.08 CAPITAL INVESTMENT PROGRAM (CIP)2 Public Works Administrative Assistant 0.00 0.00 0.30 Administrative Specialist3 0.00 0.00 2.00 Construction Inspector 2.00 2.00 2.00 Construction Inspector - Lead 0.00 0.00 2.00 Construction Inspector - Limited Duration9 0.00 0.00 1.00 Department Administrative Coordinator1 0.00 0.00 0.40 Engineer 0.00 0.00 1.00 Engineer - Associate3 1.00 1.00 2.00 Engineer - Senior2 5.75 5.75 7.00 Engineering Manager 0.00 0.00 0.50 Engineering Supervisor7 0.00 0.00 1.50 Engineering Technician 1.00 1.00 0.00 Management Analyst - Associate 0.00 0.00 1.00 Real Property Manager 0.80 0.80 0.00 10.55 10.55 20.70 TOTAL FTEs 130.24 131.36 138.36 SUPPLEMENTAL FTEs10 5.45 4.28 12.87 473 ---PAGE BREAK--- 2011-2012 2013-2014 2015-2016 Position Budget Budget Budget PUBLIC WORKS STAFFING AUTHORIZATIONS CITY OF REDMOND Notes: 1. 2. 3. 4. Position added during the 2015-2016 Budget. 5. 6. 7. 8. 9. 10. Position was reclassified within the department with a new position title. Starting in the 2015-2016 Budget, the Construction Division is broken up between two groups: Right of Way Inspection and Capital Investment Program (CIP). Overhead costs for the Construction Division shifted to CIP projects. Limited duration position added in the 2015-2016 Budget. Supplemental FTE estimates based on supplemental Budgets, average hourly rates (varies by year) and standard full-time hours per year (2,080). Limited duration position during the 2013-2014 Budget; position will be converted to regular FTE during the 2015-2016 Budget. The Assistant Maintenance Manager position was reclassified from the Maintenance & Operations Center Stormwater Maintenance Technician position during the 2015-2016 Budget. The Administrative Specialist position includes a portion of a new and existing position in the 2015- 2016 Budget. Reallocation of existing positions based on division needs. The Planner - Associate position was reclassified to a Construction Engineering - Supervisor position in the 2015-2016 Budget. 474 ---PAGE BREAK--- MISCELLANEOUS STATISTICS ---PAGE BREAK--- MISCELLANEOUS STATISTICS & INFORMATION 2015-2016 ADOPTED BUDGET CITY OF REDMOND Exhibit 1 GENERAL TAXING AUTHORITY This section provides information on Redmond’s tax base, which makes up 22% of the City’s revenue budget. Most of the tax revenue is in the form of property, sales, and utility taxes. The General Fund receives 62% of the taxes levied. The remaining amount is allocated to the following funds: Real Estate Excise Tax, Business Tax, Parks Maintenance and Operations, Public Safety and Parks Levy Funds, Operating Grants and Capital Projects. Tax rates for the 2015-2016 biennium are summarized in the following table. GENERAL TAX RATES Major Tax Sources 2015-2016 Budget 2015-2016 Rate Maximum Rate Property Tax – Regular Levy1 $48,169,631 $1.49 $3.60 Sales/Use Tax 50,724,580 0.85% 0.85% Electric Utility Tax2 10,327,117 6.00% 6.00% Gas Utility Tax2 2,000,718 6.00% 6.00% Telephone Utility Tax2 4,655,880 6.00% 6.00% Admission Tax 1,139,677 5.00% 5.00% Cable TV Utility Tax3 932,142 3.00% 3.00% Cable TV Franchise Fee 1,722,157 5.00% 5.00% Real Estate Excise Tax 8,363,600 0.50% 0.50% Business License Fee and Surcharge4 16,240,020 per FTE N/A Garbage Franchise Fee5 1,159,095 6.00% N/A Water/Wastewater Utility Tax5 N/A 0.00% N/A Stormwater Utility Tax5 N/A 0.00% N/A Hotel/Motel Tax 774,676 1.00% 1.00% 475 ---PAGE BREAK--- 1. Regular property tax levies are limited to the lesser of the statutory rate limit ($3.60) or 100% of the highest of the three prior years’ levies, plus a percentage amount equal to a measure of inflation known as the implicit price deflator and an amount for new construction. Under state law, property taxes may be increased by up to 1% without voter approval. There is no limit on the excess levy rate. However, the amount of the excess levy cannot exceed debt service requirements for voted bonds plus a reasonable amount for delinquent taxes. Over the biennium, $48.2 million in regular property taxes will be collected with $35.8 million collected in the General Fund. Approximately $2.2 million is deposited into the Parks Maintenance and Operations Fund, $0.7 million is deposited into the Parks Levy Fund and the remaining $9.5 million is deposited into the Fire Levy and Police Levy Funds. In 2013, the City retired the debt service historically paid for by the Property Tax – Excess Levy. 2. Effective March 2006, the City’s utility tax rate for electricity, gas and telephone services increased from 5.8% to 6.0%. 3. Effective January 1, 2015, the City Council approved a 3% utility tax on cable television services. 4. The base license fee of $42.9 per employee supports general government services. The transportation surcharge of $64.00 per employee is specifically used for transportation improvements. 5. There is no limit on the tax rate for water/wastewater, stormwater, or garbage. In 2011, in response to a Supreme Court decision in the case of Lane vs. Seattle, a utility tax was instituted to support fire protection services which was offset by lower utility rates. In 2014, this Supreme Court decision was reversed and this practice was discontinued. 476 ---PAGE BREAK--- HISTORICAL TAX RATES 2012 2013 2014 PROPERTY TAX LEVY: Regular $ 21,974,070 22,362,530 22,968,614 Excess 287,370 - - TOTAL $ 22,261,440 22,362,530 22,968,614 PROPERTY TAX RATE PER $1,000 AV: (Levied by the City of Redmond) Regular $ 1.76 $ 1.73 $ 1.63 Excess 0.02 0.00 0.00 TOTAL $ 1.78 $ 1.73 $ 1.63 TOTAL PROPERTY TAX RATE: (For a typical Redmond citizen) School District #414 (Lake Washington) $ 3.53 $ 3.75 $ 3.51 State of Washington $ 2.42 $ 2.57 $ 2.47 City of Redmond $ 1.76 $ 1.73 $ 1.63 King County $ 0.90 $ 1.54 $ 1.52 Library District $ 0.50 $ 0.57 $ 0.56 Hospital District #2 (Evergreen) $ 0.31 $ 0.52 $ 0.47 Port of Seattle $ 0.23 $ 0.23 $ 0.22 Emergency Medical Services $ 0.30 $ 0.30 $ 0.34 Library Capital Facilities $ 0.05 $ 0.05 $ 0.05 King County Flood Zone $ 0.12 $ 0.13 $ 0.15 Ferry District $ 0.00 $ 0.00 $ 0.00 TOTAL $ 10.12 $ 11.39 $ 10.91 SALES TAX RATES: State 6.50% 6.50% 6.50% State Sales Tax Administration 0.15% 0.15% 0.15% Transit (Metro/King County) 1.40% 1.40% 1.40% Criminal Justice 0.10% 0.10% 0.10% Regional Transit Authority 0.40% 0.40% 0.40% Veteran's Levy 0.10% 0.10% 0.10% City of Redmond 0.85% 0.85% 0.85% TOTAL SALES TAX RATE 9.50% 9.50% 9.50% King County Food & Beverage 0.50% 0.50% 0.50% TOTAL SALES TAX RATE FOR RESTAURANTS/TAVERNS/BARS 10.00% 10.00% 10.00% UTILITY TAX RATES: Electric 6.00% 6.00% 6.00% Gas 6.00% 6.00% 6.00% Telephone 6.00% 6.00% 6.00% Garbage 6.00% 6.00% 6.00% Cable Television (franchise fee) 5.00% 5.00% 5.00% 477 ---PAGE BREAK--- Exhibit 2 SALES TAX The City’s overall sales tax base is well balanced. Traditionally, the growth in retail sales has been broadly distributed over the full spectrum of our economy. More recently, the Construction sector whose recovery was lagging behind the others due to a generally weak economy, has surpassed 2006 levels. The two charts below are the 11 major categories, out of a total of 21. Sales Tax by Sector in the City of Redmond $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 Accomm & Food Svcs Admin, Supp, Remed Svcs Construction Information Manufacturing Other Services Prof, Sci, Technical Svcs Real Estate, Rent, Lease Retail Trade Unknown Wholesale Trade 2011 2012 2013 The pie chart below depicts the percent of sales tax revenues remitted by each industry within the City during 2013. Distribution of Retail Sales Tax within the City (2013) Accommodation & Food Services 11% Administrative, Supplemental, Remedy Services 3% Construction 19% Information 7% Manufacturing 3% Other Services 3% Professional, Scientific, Technical Services 5% Real Estate, Rent, Lease 2% Retail Trade 34% Unknown 2% Wholesale Trade 11% Note: 2013 is the most recent full year of data available for Sales Tax 478 ---PAGE BREAK--- Exhibit 3 PROPERTY TAX LAW HIGHLIGHTS State laws regarding the property tax have evolved over the past century. While remaining relatively stable for most of the 20th century, many changes have occurred in the last few years. The property tax laws are often considered to be very complicated and difficult to comprehend, the bullets below provide highlights of the existing property tax laws. Limits The State Constitution limits total regular property taxes to 1% of assessed value or $10 per $1,000. The State Constitution permits “excess levies” to exceed the 1% limitation. (These are typically voted general obligation bonds, such as for school levies). Cities are limited to $3.60 per $1,000 of assessed value. The maximum increase in annual property tax levies is limited to the Implicit Price Deflator (IPD) or 1% (whichever is less) over the highest amount levied since 1986. Cities that have not previously used all of their available property tax capacity can use it in future years. This is known as “banked capacity.” New construction and newly annexed areas are subject to the previous year’s tax rate and not subject to the IPD or 1% limitations when first added to the tax rolls. The Council sets the next year’s tax levy by ordinance. A public hearing is required each year which focuses on the overall financial need for the property tax to pay for services and on the amount of proposed increase for the budget year. Methodology The County Assessor provides assessed values to the County Treasurer as the basis for the tax computation. In King County, the Assessor updates the taxable values each year. The Assessor revalues subject properties annually. The reassessments are illustrated in the graph on the next page. The County Treasurer assesses the tax each February for that year. Assessed values are market driven. The amount that can be levied is set by Council and regulated by state law and the constitution. The levy rate is derived from these other two factors. The following illustrates this dynamic using real information from the City of Redmond and various assumptions for the future. 479 ---PAGE BREAK--- Redmond received approximately $737 per $1,000 of assessed valuation based on a 2014 average priced home as illustrated below. Property Tax Example Using Average Home Value in Redmond 2010 2011 2012 2013 2014 2015 2016 Notes Redmond Home Value $444,600 $445,900 $396,000 $396,000 $452,000 $465,600 $479,600 Revaluation 7.6% 0.3% -11.2% 0.0% 14.1% 3.0% 3.0% Levy Rate $1.58 $1.72 $1.78 $1.73 $1.63 $1.49 $1.53 City Tax $702.20 $766.41 $706.29 $685.08 $736.76 $693.74 $736.04 Total Taxes $4,215.38 $4,476.29 $4,322.25 $4,506.48 $4,931.32 $5,130.49 $5,337.61 Total Levy Rate $9.48 $10.04 $10.91 $11.38 $10.91 $11.02 $11.13 Notes: Forecast home values based on a 3% growth rate. Levy rate does not include additional property tax for bond financing approved by voters. City tax based on Levy Rate per $1,000 of Home Value. Forecast assumes 1% growth limit on total levy rate and does not include taxes on city's new construction & annexation. Total levy rate forecast based on a 1% growth rate. Actual Forecast Actual home values illustrated is the average home value in Redmond as reported by the County Assessor. The Total Levy Rate is comprised of the City’s Levy, plus additional levies which are earmarked for State, Schools, Emergency Medical Services (EMS), local libraries and hospital, and other entities. The distribution of property tax revenues is detailed in the pie chart below. For each $1,000 of assessed valuation, a typical resident paid $10.91 in 2014 property taxes, the City of Redmond receive $1.63, or 15% of the total. Distribution of Property Tax Assessed in Redmond (2014) 480 ---PAGE BREAK--- For 2015, Redmond’s portion of property taxes is divided into regular and excess levy amounts, allocated as follows: General Levy $16,979,360 $1.07 743,608 $0.05 4,780,613 $0.30 682,946 $0.04 461,848 $0.03 Total General Levy $23,648,375 $1.49 Excess Levy $0 $0.00 Total Property Tax Levy $23,648,375 $1.49 2015 General Fund Parks M&O Public Safety Levy Parks Levy Rate per $1,000 of New Construction & Annexations Levy Amount In 2014, total property tax rates in Redmond vary from $10.11 to $10.91 per $1,000 of assessed valuation, depending on a property’s school district, hospital district, and status with regard to certain fire and library levies. Additionally, exemptions may apply, subject to age, income and property use. In 2014, the total assessed valuation for the City is $14.1 billion. Redmond has experienced an average annual growth rate of 4.8% in assessed valuation over the past 10 years. In 2014, Redmond homeowners paid total property taxes of approximately $4,931 for all taxing jurisdictions, the amount of property taxes paid by homeowners in other cities ranged from approximately $2,340 to over $7,041. Year 1991 3,150 31.47% 7.73 1992 3,342 6.10% 8.39 1993 3,783 13.20% 8.85 1994 3,872 2.35% 9.43 1995 4,062 4.91% 9.95 1996 4,225 4.01% 10.27 1997 4,445 5.21% 10.59 1998 5,021 12.96% 11.51 1999 5,700 13.52% 12.09 2000 6,232 9.33% 12.20 2001 7,177 15.16% 12.60 2002 8,230 14.67% 13.09 2003 8,591 4.39% 13.44 2004 8,802 2.46% 13.84 2005 9,320 5.89% 14.72 2006 10,311 10.63% 12.70 2007 11,181 8.44% 13.12 2008 14,072 25.86% 18.74 2009 14,539 3.32% 19.55 2010 13,329 -8.32% 21.01 2011 12,793 -4.02% 21.99 2012 12,675 -0.93% 22.55 2013 12,974 2.36% 22.36 2014 14,135 8.95% 22.97 Assessed Valuation ($millions) Percent Change in AV Property Tax Levy ($millions) City Levy Rate for Selected King County Cities (2014) 481 ---PAGE BREAK--- Exhibit 4 SUPPLEMENTAL INFORMATION DATE OF INCORPORATION December 31, 1912 FORM OF GOVERNMENT Mayor – Council TYPE OF GOVERNMENT Non-Charter, Code City AREA 17.15 square miles NUMBER OF CITY EMPLOYEES Authorized for 2015-2016 655.47 (Full-Time Equivalents) in 2015 654.47 (Full-Time Equivalents) in 2016 FIRE PROTECTION Number of Uniformed Personnel 120 Number of Stations 7 Number of Calls for Service (2014) 10,653 ADVANCED LIFE SUPPORT Number of Uniformed Personnel 31 Number of Medic Units 3.0 POLICE PROTECTION Number of Police Officers 86 Number of Calls for Service (2014) 24,587 PARKS Number of Developed Parks 37 Number of Developed Acres 1,217 (including 800-acre Watershed Park) Number of Undeveloped Parks 11 Number of Undeveloped Acres 120 TRANSPORTATION Miles of Paved Road (City-Owned) 146 Number of Traffic Signals 103 PUBLIC SCHOOLS Redmond is served primarily by Lake Washington School District #414. A small percentage of students attend Bellevue School District #405. Number of Schools in City Limits: Elementary 6 Junior High 2 High School 1 482 ---PAGE BREAK--- MISCELLANEOUS STATISTICS POPULATION Redmond has grown from a population of 1,426 in 1960 to a population of 55,840 in 2013. EMPLOYMENT IN CITY LIMITS (2013) NUMBER OF BUSINESS LICENSES ISSUED (2014): 5,896 2013 TOP TEN EMPLOYERS Number of Employees BUSINESS (in Redmond) 1. Microsoft Corporation (includes M S N B C) 33,111 2. Terex (formerly Genie Industries) 1,814 3. Eurest Dining Services @ Microsoft 1,007 4. Nintendo of America Inc. (includes Nintendo Software Technology) 926 5. AT&T Mobility 914 6. Volt Technical Resources, LLC (includes VMC Consulting) 810 7. Physio Control 774 8. Honeywell 703 9. United Parcel Service 652 10. Lake Washington School District * 625 * Employer exempt from business license requirement 483 ---PAGE BREAK--- Comparison of Selected Cities’ Water, Wastewater, and Stormwater Average Bill For a Single-Family Residential Customer in 2015 $0.00 $10.00 $20.00 $30.00 $40.00 $50.00 $60.00 $70.00 $80.00 Redmond Renton Kent Auburn Tukwila Seattle Bellevue Kirkland Water Wastewater Stormwater Average Bill This comparison reflects proposed rate increases which were approved as they were proposed. The comparison assumes an average single-family residential customer has a ¾” meter, and consumes 600 cubic feet (cf) of water per month. Winter rates were used for those Cities’ that have different winter and summer rates. The Wastewater rates include the rate imposed by King County for wastewater treatment. This rate is assumed to be $39.79 for a single-family resident in 2015. Stormwater rates assume a lot size of 2,000 square feet which has been moderately developed. 484 ---PAGE BREAK--- Exhibit 5 2015-2016 HUMAN SERVICES ALLOCATIONS Agency Name Program Name Brief Program Description 2015 Request 2014 Awarded 2015/2016 Award Food To Eat Roof Overhead Assistance League of the Eastside Operation School Bell New clothes for school. $8,000 $0 $0 Catholic Community Services of King County Emergency Assistance Provides rent and utility assistance. $11,000 $10,000 $10,200 Catholic Community Services of King County Harrington House Transitional housing program for homeless pregnant or newly parenting women and their children. $5,638 $5,500 $5,610 Congregations for the Homeless Drop In Center Homeless outreach; showers, meals, internet access and case management for Eastside homeless men. $44,800 $32,000 $32,640 Congregations for the Homeless Eastside Winter Shelter Provides shelter for homeless men during the winter months. $15,014 $11,549 $11,780 Congregations for the Homeless Housing & Shelter Shelter, meals, case management, job assistance, and rental subsidies for homeless men. $19,250 $17,500 $17,850 Eastside Baby Corner Meeting Basic Needs for Children Distributes essential goods (diapers, clothing, baby food) for children. $14,604 $12,200 $12,444 Friends of Youth Homeless Youth Services Helps homeless youth and young adults access shelter and transition into permanent housing. $33,041 $33,041 $33,041 Friends of Youth The Landing Shelter Emergency shelter for homeless young adults, ages 18-24. $15,276 $5,092 $15,276 Habitat for Humanity Seattle- King County Family Services Program Support services to prepare families for home ownership. $5,000 $0 $0 Hopelink Emergency Food Food assistance through emergency feeding program to individuals in crisis and/or food bank services. $20,000 $15,000 $20,000 Hopelink Emergency Services Financial Assistance Addresses the emergency financial needs of families in crisis for eviction prevention, motel vouchers, utilities help, and medical prescriptions and other needs. $15,225 $14,500 $14,790 Hopelink Housing Emergency shelter, transitional housing and case management. $49,800 $47,400 $48,348 Kirkland Interfaith Transitions in Housing Transitional Housing Program Housing, case management and supportive services. $6,000 $0 $0 485 ---PAGE BREAK--- Agency Name Program Name Brief Program Description 2015 Request 2014 Awarded 2015/2016 Award Lifelong AIDS Alliance Chicken Soup Brigade Prepares and delivers meals/groceries to low income, minority, seniors, or isolated individuals, and people living with acute health or activity limitations. $67,698 $0 $0 Senior Services Meals on Wheels Provides home-delivered meals and liquid supplements to homebound elders. $3,467 $3,152 $3,215 The Salvation Army Eastside Emergency financial assistance, food pantry, hot meals, information & referral, and case management $10,000 $0 $0 The Sophia Way Eastside Winter Shelter Provides shelter for homeless women during the winter months. $41,000 $12,000 $12,240 The Sophia Way Sophia's Home Addresses a continued shortage of affordable housing for homeless women on the Eastside. $92,805 $22,880 $23,338 Washington Poison Center Emergency Services Telephone emergency treatment advice and information for residents of King County who have been exposed to toxic or poisonous substances. $7,000 $0 $0 YWCA Seattle-King- Snohomish Family Village Provides transitional housing for homeless families with children for up to 18 months. $25,000 $22,941 $23,400 Subtotal $509,618 $264,755 $284,172 486 ---PAGE BREAK--- Agency Name Program Name Brief Program Description 2015 Request 2014 Awarded 2015/2016 Award Supportive Relationships within Families, Neighborhoods, and Communities ARC of King County Parent to Parent Education and support of parents to prevent abuse of children with disabilities. $5,000 $0 $0 Athletes for Kids Mentoring program for children with special needs. $5,000 $0 $0 Big Brothers Big Sisters of Puget Sound One to One Mentoring Site- and community-based mentoring. $10,000 $0 $0 Chinese Information and Service Center Cultural Navigator Program Information and assistance in Chinese, Vietnamese, Spanish, Russian, and languages of India (Hindi, Gujarati, Punjabi, Urdu). $60,195 $23,005 $23,456 Crisis Clinic King County 211 Provides people with information and referrals to services. $8,400 $8,364 $8,400 Eastside Legal Assistance Program Legal Services Provides free or low-cost yet high quality civil legal services to low-income residents. $18,725 $17,023 $18,725 Friends of Youth Healthy Start Home visits to young parents, offering parent education, developmental screenings and facilitating parent child interaction. $11,667 $6,588 $6,720 Hopelink Family Development Program Long term voluntary case management for low income families who are at risk of homelessness. $14,100 $13,658 $13,931 King County Bar Foundation Pro Bono Services Pro bono eviction prevention assistance and neighborhood legal clinics. $2,500 $0 $0 Lake Washington Schools Foundation LINKS Mentoring Volunteer mentoring program that supports at-risk students. $16,320 $8,160 $8,323 Together Center Information, emotional support, phones and access to services. $5,000 $0 $0 YMCA Bellevue Neighborhood School House A community learning and family support center based at Redmond Elementary School. $34,000 $23,460 $23,929 Youth Eastside Services Family Net Comprehensive social services to youth and families, at Redmond Elementary and Rose Hill Elementary to solve serious problems at home, school or community. $25,171 $24,203 $24,687 Youth Eastside Services Latinos Unidos Services for at-risk Latino youth at Redmond High School. $18,233 $11,937 $12,176 Youth Eastside Services Success Mentoring Community based mentoring for at-risk youth who would not qualify for other mentoring programs because of social/emotional/ behavioral issues. $11,617 $0 $11,617 Subtotal $245,928 $136,398 $151,964 487 ---PAGE BREAK--- Agency Name Program Name Brief Program Description 2015 Request 2014 Awarded 2015/2016 Award A Safe Haven from All Forms of Domestic Violence Consejo Counseling and Referral Service Domestic Violence Community Advocacy Program Information & referral services, advocacy- based counseling, safety planning, legal advocacy and support groups for Latino survivors of domestic violence. $4,000 $0 $4,000 Crisis Clinic Teen Link A confidential, anonymous help line answered by teens for teens. Also conducts youth suicide prevention training in schools and in youth organizations. $4,300 $4,286 $4,300 Harborview Sexual Assault and Traumatic Stress Services Provides services and support to individuals who have experienced sexual assault or other traumatic events. $9,204 $16,735 $9,204 King County Sexual Assault Resource Center Comprehensive Sexual Assault Services Support services for child, youth, and adult victims of sexual violence and their families. $15,788 $5,626 $15,788 Lifewire CAP Services addressing the immediate needs of survivors of domestic violence and their children. $49,500 $47,190 $48,134 Lifewire MSH Provides immediate, safe, confidential shelter; legal support, counseling, basic needs such as food and clothing and domestic violence advocacy. $9,200 $7,785 $7,941 Olive Crest Safe Families for Children Temporary volunteer foster placements for children with families in crisis. $13,970 $0 $0 Subtotal $105,962 $81,622 $89,367 488 ---PAGE BREAK--- Agency Name Program Name Brief Program Description 2015 Request 2014 Awarded 2015/2016 Award Healthcare to be as Physically and Mentally Fit as Possible Alpha Supported Living Services Supported living for developmentally disabled adults. $1,000 $0 $0 Bridge Disabilities Ministries Mobility Solicitation and distribution of durable medical equipment. $5,000 $0 $0 Catholic Community Services of King County Volunteer Chore Services Volunteers provide free chore assistance and transportation to low-income older adults and adults living with disabilities. $8,400 $8,000 $8,160 Crisis Clinic Crisis Line Free and confidential telephone crisis intervention and support services for anyone in emotional crisis or needing help. $8,500 $8,418 $8,500 Eastern European Counseling Center (EECC) Immigrant integration project provides culturally sensitive behavioral health services. $2,250 $0 $0 Elder and Adult Day Services Day services including healthcare and social therapy to adults with disabilities. $16,362 $9,216 $9,400 HealthPoint Medical Medical services for preventive, urgent, acute and chronic health conditions. $35,000 $28,083 $28,645 HealthPoint Primary Dental Care Comprehensive dental services to adults and children. $30,000 $24,004 $24,484 NAMI Eastside Education, Support, Advocacy Provides support to those whose lives have been impacted by severe mental illness through community forums, classes, and information and referral. $9,850 $9,690 $9,884 Pediatric Interim Care Ctr Interim Care of Drug-Exposed 24 hour medical monitoring and nursing to withdraw infants from drug dependency. $3,000 $0 $0 Senior Services Volunteer Transportation Personalized, free transportation to help meet the needs of King County seniors. $8,732 $6,435 $6,564 SMH Low Income Counseling Comprehensive mental health assessment and treatment of low income individuals. $10,000 $8,000 $8,160 Sound Mental Health Child and Family Services Community Services Community-based mental health care and wraparound facilitation for youth with severe emotional and/or behavioral problems. $10,500 $10,506 $10,500 Therapeutic Health Services Outpatient drug and alcohol treatment, counseling and case management services. $39,663 $22,000 $22,440 Youth Eastside Services Early Intervention Increases community access to mental health care services, substance abuse treatment and social services. $71,537 $67,622 $68,974 Subtotal $259,794 $201,974 $205,711 489 ---PAGE BREAK--- Agency Name Program Name Brief Program Description 2015 Request 2014 Awarded 2015/2016 Award Education and Job Skills to Lead and Independent Life Alliance of People with DisAbilities Youth Program Educates youth with disabilities to increase independent living skills, self- confidence, and knowledge of their rights. $5,000 $0 $0 AtWork! Community Liaison Job development services for people with disabilities. Recruitment and education of community employers. $6,030 $5,740 $5,855 Child Care Resources Child Care Consumer Education and Provider Quality Improvement Assessment, referrals and education of families needing child care. Technical assistance to child care providers. $16,559 $15,624 $15,936 Child Care Resources Child Care Financial Assistance Child care scholarships to parents with low and incomes. $38,480 $33,660 $34,333 Child Care Resources Homeless Child Care Case management and child care subsidies to homeless families. $5,406 $5,100 $5,202 HERO House rehabilitation and employment support services to adults with mental illness. $8,415 $7,650 $7,803 Hopelink Adult Education Basic skills training to residents through GED preparation, vocational ESL with focus on employement. $20,000 $12,240 $12,485 Hopelink Employment Employment services to help clients move toward economic self-sufficiency. $20,000 $0 $0 Jewish Family Service Refugee and Immigrant Service Centers Refugee resettlement services, including individual and family assessment and case- management, social services, English as a Second Language classes, pre- employment and employment services, and citizenship services. $10,000 $5,911 $6,029 Kindering Behavioral health consultations and trainings to child care providers throughout King County. $12,482 $12,002 $12,242 Lake Washington School District Head Start Program School readiness for at-risk children. $2,500 $0 $0 Somali Refugee and Community Services Culturally appropriate after school services for Somali youth in Tukwila. $20,000 $0 $0 YWCA of Seattle-King- Snohomish Employment Services Employment services including case management, job training, placement and retention. $30,000 $0 $0 Subtotal $194,872 $97,927 $99,885 Grant Total $1,316,174 $782,676 $831,099 490 ---PAGE BREAK--- DEBT SUMMARY ---PAGE BREAK--- DEBT SUMMARY 2015-2016 ADOPTED BUDGET CITY OF REDMOND OVERVIEW The City is permitted to issue the following types of debt subject to approval by Ordinance or Resolution by the City Council: Limited Tax General Obligation Bonds (LTGO): LTGO debt is backed by the full faith and credit of the City. The bonds can be issued without a vote but are “limited” in that no additional resources are provided to pay debt service on these bonds. The debt service must be paid from existing city resources. They are also limited in the amount and percentage of assessed valuation as defined by the City’s debt capacity in accordance with state law. Unlimited Tax General Obligation Bonds (UTGO): UTGO debt is backed by the full faith and credit of the City. This type of bond can only be issued when authorized by a 60% majority vote of registered voters (meeting the minimum voter turnout requirement). The purpose of the vote is to approve an excess tax levy (as a completely new source of revenue) to pay the debt service (i.e. principal and interest payments to bond holders). Lease Obligation: This type of debt can be in the form of a lease-purchase arrangement or a certificate of participation. With this type of contractual obligation a third party, typically the lessor, issues certificates or bonds where the principal and interest payments to investors are guaranteed by the lease payments made by the City. Lease obligations become part of the permitted debt capacity calculation under LTGOs. Revenue Bonds: Revenue bonds are typically issued to fund improvements to facilities or systems and can be either a voted or non-voted type of debt. The debt is secured solely by the pledge of a specific revenue stream such as utility user fees and is not part of the debt capacity calculation. Special Assessment Bond: Also referred to as Local Improvement District (LID) bonds, this type of debt is used to finance capital improvements that benefit taxpayers in a specific area. The cost is borne only by those who will benefit from the improvement and accordingly this debt is not part of the debt capacity calculation. Other Debt Instruments: Instruments such as Public Works Trust Fund loans or other financing contracts issued through the State of Washington, bond anticipation notes (BAN’s), bank qualified loans, and/or other legal debt issues as allowed by law. Additionally, with Council approval, the City may issue interfund loans rather than outside debt instruments to meet short-term cash flow needs. 491 ---PAGE BREAK--- As of January 1, 2015, the City’s outstanding debt consists of limited tax general obligation (LTGO) debt issued for transportation and parks projects, LTGO refunding bonds for the city hall building, revenue bonds issued for utility system improvements, and State of Washington public works trust fund loans for various transportation projects. All of the City’s outstanding LTGO and revenue bonds have been assigned an AAA credit rating by Standard & Poor’s Rating Service This rating is the highest rating obtainable from S&P and is a testament to the City’s financial strength and policies. MUNICIPAL DEBT CAPACITY General Obligation Debt Capacity and Outstanding Obligations According to Washington State law, voters may approve general obligation debt issues of up to 7.5% of the City’s assessed valuation. This 7.5% debt capacity is allocated evenly between general government purposes, parks and open space, and utilities, resulting in a 2.5% or $397 million limit for each. Within the 2.5% limit, the Council has the authority to issue bonds and/or lease purchase agreements without voter approval for a combined total of up to 1.5% of the City’s assessed valuation. All voted bonds require a 60% majority approval. To validate the election, the total votes cast must equal at least 40% of the total votes cast in the last general election. As of January 1, 2015, the City has $63.5 million of debt outstanding for general government purposes. This is well below the legally allowed general government debt capacity and includes general obligation bonds and State of Washington public works trust fund loans. The full capacity of $397 million is available for parks and open space as well as utility general obligation debt. The chart below graphically depicts current debt capacity. A detailed listing of the City’s general obligation bond issues can be found on the next page. Although the City can legally issue up to 7.5% of its assessed valuation, bond-rating agencies have a lower threshold for an acceptable debt capacity. Bond rating agencies use several criteria for determining the level of debt a city can support. Two common ratios rating agencies refer to are overall net debt per capita and overall net debt as a percent of assessed value (also referred to as market value). Redmond's current net debt per capita is considered low at $1,136 based on a population of 55,840 as is the overall net debt at .40% of assessed value. 492 ---PAGE BREAK--- General Obligation Debt Capacity As of January 1, 2015 The following table provides a detailed summary of the $65.3 million in general obligation debt outstanding, which includes one voter approved levy, Council-approved general obligation notes as well as other contractual payments. $0 $10 $20 $30 $40 $50 $60 $70 $80 General Government Park and Open Space Utility $63.5 $0 $0 in millions Outstanding Debt Long-Term Borrowing (as of January 1, 2015) Total General Obligation Debt Capacity $1,190,432,604 Date of Issue Date of Maturity Amount Issued Outstanding Amount Limited Tax General Obligations (LTGO) 2008 LTGO Bonds - Bear Creek/Other Transportation Projects 9/4/2008 12/1/2028 $33,935,000 26,565,000 2011 LTGO Bonds - Downtown Central Park & Other City Parks 3/16/2011 12/1/2021 $8,035,000 5,370,000 2013 LTGO Refunding Bonds City Hall Building 9/12/2013 12/1/2035 $33,085,000 29,845,000 LTGO Bond Total $75,055,000 $61,780,000 Public Works Trust Fund Loans Willows Road to 116th 1995 2015 $1,170,000 71,885 161st Avenue NE Extension 2012 2031 $1,794,564 1,605,663 Public Works Trust Fund Loans Total $2,964,564 $1,677,548 Total Debt Outstanding $78,019,564 $63,457,548 Remaining General Obligation Debt Capacity $1,126,975,056 493 ---PAGE BREAK--- Other Long-Term Debt In addition to general obligation debt, the City utilizes other long-term debt instruments, including special assessment and revenue bonds. While not a direct responsibility of the City, special assessment bonds are used to finance public improvements that benefit a specified group of property owners, and are funded from the collection of special assessment payments. Currently the City has no outstanding assessment bonds. Revenue bonds are primarily used to finance utility capital improvement projects, and are payable from revenues generated by the water and sewer utilities. The following chart summarizes the current revenue debt obligation. OTHER DEBT SERVICE REQUIREMENTS TO MATURITY As of January 1, 2015 The Water/Wastewater Capital Improvement Revenue Bonds were issued for the purpose of upgrading and improving the City’s utilities’ facilities including the replacement of two wells, extension of the southeast Redmond transmission main, development of a large pressure reducing valve station, and upgrading the Reservoir Park pump station and reservoir. Final payment on the Water/Wastewater bonds will be in 2023. The Stormwater Capital Improvement Revenue Bonds were issued for the purpose of constructing and improving pump stations, access chambers, regional facilities in the Overlake and Downtown areas of the City and flow control and water quality facilities. Funding is also included for stream and habitat restoration projects. Final payment on the Stormwater bonds will be in 2034. $0.0 $10.0 $20.0 $30.0 $40.0 Water/Wastewater Capital Improvement Revenue Bonds Stormwater Capital Improvement Revenue Bonds $8.0 $22.7 $2.1 $12.7 in millions Interest Principal 494 ---PAGE BREAK--- GLOSSARY ---PAGE BREAK--- BUDGET GLOSSARY 2015-2016 ADOPTED BUDGET CITY OF REDMOND Above Baseline: A description of how a budget offer can be scaled up and the outcomes achieved if the offer is allocated additional money. Accounting System: The set of records and procedures, which are used to record, classify, and report information on the financial status and operations of an entity. Accrual Basis Accounting: Under this accounting method, transactions are recognized when they occur, regardless of the timing of related cash receipts and disbursements. Enterprise funds of the City use this basis for accounting. See also Modified Accrual Basis. Advance Refunding Bonds: Bonds issued to retire an outstanding bond issue prior to the date on which the outstanding bonds become due. Agency Funds: A fund used to account for assets held by a government on behalf of individuals, private organizations, other governments or funds. Annual Budget: A budget applicable to a single fiscal year. Appropriation: An authorization made by the City Council that allows expenditures of government resources. Appropriations are typically granted for a one-year period. Appropriation Ordinance: The official legal document approved by the City Council authorizing the expenditure of resources. Assessed Valuation: The estimated value of real and personal property used by the King County Assessor as the basis for levying property taxes. Asset: Resources owned or held by governments that have monetary value. Baseline: The baseline offer should describe what outcome the budget offer is achieving for the dollars represented. Budgeting, Accounting, Reporting System (BARS): The prescribed and required reporting system for all governmental entities in the State of Washington. Beginning Fund Balance: The amount remaining after accounting for the previous year's revenues, less the previous year's expenditures. Below Baseline: A description of how a budget offer can be scaled down and the consequences to performance outcomes of eliminating funding from an offer. Benchmark: A measure of results against which an organization compares itself. Typically the benchmark is the level of results achieved in an organization using an accepted best practice. Biennial Budget: The financial and operating plan for the City that establishes a two-year appropriation in accordance with Washington State law. Budget: A composite of strategic decisions made by elected leaders for how to best use resources to achieve the Priorities of its citizens. Bond (Debt Instrument): A written promise to pay a specified sum of money at a specified future date, at a specified interest rate. Bonds are ordinarily used to finance capital facilities. Redmond typically issues general obligation, revenue or special assessment bonds. Budgeting by Priorities (BP): A process, originally designed by the Public Strategies Group, for creating budgets that focus on achieving specific results with strategies that provide the highest value for the dollar. 495 ---PAGE BREAK--- Budget Calendar: The schedule of key dates that the City follows in the preparation and adoption of the budget. Budget Message: A written explanation by the Mayor of the budget. The budget message explains principal budget and policy issues, as well as presents an overview of the Mayor's budget recommendations. Causal Factor: Something that contributes to a Priority happening (or prevents it from happening). It should be based on evidence (research, experience or sound logic). It does not need to be something that government in general - or the jurisdiction - is responsible for, or has control over. The causal factors are presented visually as a “cause and effect map" showing their connection to the Priority. Cause and Effect Map: A visual representation of the pathway to the Priority. Using words or images, it helps viewers understand the cause- effect connection between activities, strategies, factors and the Priority. Backed by evidence, it quickly communicates what is known to work in accomplishing the Priority. Cause and effect maps are included in Requests for Offers. Capital Facilities Plan (CFP): A planning document required by the Growth Management Act that addresses capital projects and anticipated sources of funding over a six-year period. Capital Investment Program (CIP): A budget and planning process used by the City to determine what capital projects will be carried out during the next six-year period. The first year of the six is included in the annual operating budget and the remaining years' projections are updated annually. Capital Investment Strategy (CIS): A strategy which ensures capital investments across the City are proposed in a coordinated fashion and focused on the vision as defined by the adopted comprehensive plan. It informs the capital facilities plan and the ability of the City to facilitate growth. An inherent aspect is the ability to maintain the City’s past investments into the future. Capital Assets: Assets of significant value and having a useful life of several years. Capital assets are also called fixed assets. Capital Outlay: Expenditures that result in the acquisition of or addition to fixed assets. Examples include land, buildings, machinery, equipment and construction projects. Citizen: A general term which is meant to include both residents and businesses. Civic Results Team: A group made up of community members to rank offers based on evidence of effectiveness and to recommend the market basket of offers the jurisdiction should buy. Comprehensive Annual Financial Report (CAFR): The official financial report of a government. It includes the State Auditor's audit opinion, as well as basic financial statements and supporting schedules necessary to demonstrate compliance with finance related legal and contractual provisions. Contingency: A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. Cost-Effectiveness Measure: The ratio of outcome measure to input measure. Councilmanic Bonds: Councilmanic bonds refer to bonds issued solely upon the approval of the Council. Councilmanic bonds may not exceed 1.5% of assessed valuation. Dashboard: The high-level summary measures that illustrate results for the City’s priorities as a whole. Debt Service: Payment of interest and principal to holders of the City's debt instruments. Debt Service Fund: A fund established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. 496 ---PAGE BREAK--- Demand: The estimated level of need for a service, product or activity. Development-Related Fees: Fees and charges generated by building, development and growth in a community. Included are building and street permits, development review fees, zoning, platting and subdivision fees. Efficiency Measure: The ratio of output measure to input measure, generally used to assess the productivity associated with a given service or activity. Encumbrance: The commitment of appropriated funds to purchase an item or service. In a cash budget, such as the City of Redmond’s General Fund, expenditures are recognized only when the cash payments for the cost of goods received or services rendered are made. Ending Fund Balance: The beginning fund balance plus current year revenues, less current year expenditures. EPSCA: The Eastside Public Safety Communication Agency is a separate legal entity created by an interlocal agreement among the Cities of Redmond, Bellevue, Kirkland, Issaquah and Mercer Island. The purpose of EPSCA is to develop, own, operate and manage an 800 MHz Eastside radio communication system by and among these government agencies. Expenditures: Where accounts are kept on the accrual or modified accrual basis of accounting, expenditures are recognized when goods are received or services rendered. Where accounts are kept on a cash basis, expenditures are recognized only when the cash payments are made. Fiscal Year: A 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and results of its operations. Financial Forecast (Six-Year): Estimates of future revenues and expenditures to help project the long-range financial condition of the General Fund. Fixed Assets: Assets that are intended to be held or used for a long term, such as land, buildings, improvements other than buildings, machinery and equipment. Fixed assets are also called capital assets. Full-Time Equivalent (FTE): Expresses staff in terms of full-time (40 hours per week) employment. For example, a person who works 40 hours per week is described as 1.0 FTE. An employee who works 20 hours per week calculates to a 0.5 FTE (20 hours divided by 40 hours). Fund: An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves and equities. Fund Balance: The excess of a fund's assets over its liabilities. Generally Accepted Accounting Principles (GAAP): Both industry and governments use GAAP as standards for accounting and reporting financial activity. The Governmental Accounting Standards Board (GASB) currently sets government GAAP. Adherence to GAAP assures that financial reports of all state and local governments contain the same type of financial statements and disclosure, for the same categories and type of funds as well as account groups, based on the same measurement and classification criteria. General Obligation Bonds: Bonds for which the full faith and credit of the insuring government are pledged for payment. Growth Management Act (GMA): Comprehensive Washington State legislation that requires cities and counties to undergo a prescribed planning process to accommodate projected population growth. Examples of the planning process include defining the levels of service city government will provide to its citizens, developing a six-year capital facilities plan and determining how to fund existing capital deficiencies. 497 ---PAGE BREAK--- International Association of Firefighters (IAFF): Bargaining unit that represents all commissioned fire personnel below the level of Deputy Fire Chief. Improvements: Buildings, structures or attachments to land such as sidewalks, trees, drives, tunnels, drains and sewers. Indicator: A measure or a combination of measures, that allows the observer to know whether the priority is being achieved. Innovations Fund: Money specifically allocated to invest in one-time changes focused on improvement. Input Measure: A measure of resources invested, used or spent to deliver the services, products or activities. Interfund Payments: Expenditures made to other City funds for services rendered. Intergovernmental Revenue: Funds received from federal, state and other local government sources in the form of grants, shared revenues, and payment in lieu of taxes. Intergovernmental Services: Purchases from other governments of those specialized services typically performed by local governments. Interlocal Agreement: A contract between two government entities whereby one government assumes the lead responsibility of a project that overlaps both jurisdictions. Internal Service Fund: Funds used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the City. Law Enforcement Officers and Firefighters (LEOFF): The retirement system provided for all police officers and firefighters by the State of Washington. Lease-Purchase Agreements: Contractual agreements which are termed "leases," but which in substance amount to purchase contracts. Level of Service (LOS): The Growth Management Act requires cities and counties to establish a level of service for five functional areas (Parks, Fire, Police, Utilities and Transportation). Examples of levels of service might be: one police officer per population of 1,000, a fire or emergency response time of no greater than five minutes or one acre of community park per 1,000 population. The levels of service are defined by the City Council and become the basis for the Capital Facilities Plan. The City's inability to meet its designated level of service will bar further development until the deficiency is removed or the level of service is redefined. Levy: Verb - To impose taxes, special assessments or service charges for the support of government activities. Noun - The total amount of taxes, special assessments or service charges imposed by a government. Limited-Duration: An individual hired full or part-time for a specific project or purpose with an employment period that has a specified ending date. The Mayor and City Council approve requests for limited duration FTEs. Local Improvement District (LID): A local improvement district is an area where an improvement is authorized that will benefit selected property owners and the cost is passed on to property owners through special assessments. Logic Model: A logic model is a graphical illustration of the theoretical connection between what you actually do (and what you can control) to the desired outcomes you propose to influence. A logic model helps identify relevant performance measures to track progress. Long-Term External Debt: Debt borrowed from a source outside the City with a maturity of more than one year after the date of issuance. Maintenance and Operations Center (MOC): The facility that is the base for most of the City's field operations staff for Public Works and Parks. Also located at the MOC is the City's vehicle maintenance shop. 498 ---PAGE BREAK--- Maintenance and Operating (M&O) Costs: Expenditures that represent amounts paid for supplies (e.g. office supplies, repair and maintenance supplies, minor equipment and software), and other services (e.g. ongoing contracts, professional services, communication, utilities and intergovernmental services). Mandate: A legal requirement that a jurisdiction provide a specific service, sometimes at a specific level. Market Basket: A group of programs/offers that best meet the outcomes of the priority. Measure: A numerical expression documenting the quality or quantity of a resource, process or product, or the impact of the process or product. Modified Accrual Basis: Under this accounting method, revenues are recognized when they become both measurable and available to finance expenditures of the current period. Expenditures for the most part are recognized when the related fund liability is incurred except for prepayments, accumulated employee leave and long-term debt. All governmental funds and expendable trust funds are accounted for using the modified accrual basis of accounting. See also Accrual Basis Accounting. NORCOM: The North East King County Regional Public Safety Communications Agency provides emergency service communications to the public for emergency medical services, fire and police. Object: An expenditure classification, which refers to the type of item purchased or the service obtained. Examples include personnel services, contractual services, materials and supplies. Offer: A proposal by a Department in response to a Request for Offers indicating what they will do to produce the Priority, how much it will cost and how success will be measured. Offer Ranking: Results Teams’ ranking of offers according to best value for the dollar to achieve priorities without regard to mandates or dedicated funds. Operating Budget: The operating budget is the primary means by which most of the acquisition, spending and service delivery activities of a government are controlled. Law requires the use of annual operating budgets. Operating Transfer: Routine or recurring transfers of assets between funds, which support the normal operations of the recipient fund. Other Services and Charges: An expenditure classification which includes professional services, communication, travel, advertising, rentals, leases, insurance, public utility services and repairs and maintenance. Outcome Measure (aka Effectiveness Measure): A measure of the results of an activity in terms of its intended objective. Output Measure: The number of services or products delivered. Performance Measure: A numerical expression documenting some aspect of the output or outcomes of an activity, service, process or program. Personnel Benefits: Those benefits paid by the City as conditions of employment. Examples include insurance and retirement benefits. Policy: A policy is a guiding principle which defines the underlying rules which will direct subsequent decision-making processes. Price of Government (POG): The sum of all taxes, fees and charges collected by all sectors of government divided by the aggregate personal income of the government’s jurisdiction. The calculation is used to define the band within which residents are willing to pay for government services. Priority: A statement indicating what citizens want from their government. Program Performance Measure (aka Program Indicator): A performance measure for a specific program. Property Tax Levy – Regular: Represents the amount of property tax allowable under State law which the City may levy annually without 499 ---PAGE BREAK--- approval by the City’s registered voters. State law fixes the maximum levy in dollars per $1,000 of assessed valuation and the annual rate at which total regular levy property taxes may increase. Property Tax Levy – Excess: Represents the amount of property tax which a city government may charge in excess of the “regular levy” upon the approval of this tax by a vote of the people. Cities most commonly use the revenue to pay the annual costs of voter-approved general obligation bonds. State law imposes a maximum limit on the dollar amount of such bonds which a city may have outstanding at any one time. Public Employees Retirement System (PERS): Retirement benefits provided by the State of Washington for all city employees except police and fire. Public Safety Employees Retirement System (PSEFS): Retirement benefits provided by the State of Washington for all city police support employees. Purchasing Strategies: A set of actions chosen to achieve a priority. A strategy is based on an understanding of (or assumptions about) the cause-effect connection between specific actions and specific priorities. Strategic means choosing actions from among the options available that will have the greatest or most direct effect on a priority or multiple priorities. Strategies could include actions that the jurisdiction might take directly, as well as actions that the jurisdiction might take to influence the actions taken by others. Quality Measure: A measure of how well the service, product or activity was delivered, based on characteristics important to customers. Redmond City Hall Employees Association (RCHEA): The largest of the City's five bargaining units representing predominantly clerical, professional and technical positions. Redmond Police Officers Association (RPOA): Bargaining unit representing all City of Redmond commissioned police officers below the rank of lieutenant. Redmond Police Support: Bargaining unit representing non-commissioned police support staff including dispatchers, record specialists, crime analyst and evidence technician. Revised Code of Washington (RCW): The RCW is Washington State Law. Request for Offers (RFOs): Requests for Offers are prepared by the Results Team and include a description of the Priority sought, the cause and effect map, three indicators and purchasing strategies. RFOs show a Results Team's understanding of what is most likely to achieve a Priority and how that would be measured. The RFOs are used as the basis for Departments to make offers. Reserve: An account used to indicate that a portion of fund equity is legally restricted for a specific purpose. Resources: Total dollars available for appropriations including estimated revenues, interfund transfers and the beginning fund balance. Results Team: A group designated to create Requests for Offers, to rank offers based on evidence of effectiveness and to recommend the market basket of offers to buy. Revenue: Income received by the City to support community services. This income may be in the form of taxes, fees, user charges, grants, fines and interest. Revenue Bonds: Bonds issued pledging future revenues (usually water, sewer or drainage charges) to cover debt payments. Revenue Estimate: A formal estimate of how much revenue will be earned from a specific revenue source for some future period, typically, a fiscal year. Scalability: The process by which Departments indicate how much of a result they can produce at various price levels. Sometimes contrasted with “thinning the soup” where reductions in 500 ---PAGE BREAK--- funds are made, but no change in expectations regarding service levels. Special Assessment Bonds: Bonds payable from the proceeds of special assessments such as local improvement districts. Strategic Plan: A long range (at least three to five years) statement of direction for an organization, which identifies vision, mission, goals and strategies, as well as measure which will show progress made in achieving goals. Supplemental Appropriation: An appropriation approved by the Council after the initial budget is adopted. Supplemental Employee: An employee hired directly by the City for other than regular positions. Supplemental employees may be used to fill-in for regular employees during absences or vacations, temporarily fill a regular position pending the hiring of a regular employee, meet peak workload needs or staff special projects. Supplies: An expenditure classification for articles and commodities purchased for consumption or resale. Examples include office and operating supplies, fuel, power, water, gas, inventory, resale items, small tools and equipment. Target: The desired level for a specific performance measure. See also Measure. Taxes: Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. Transportation Master Plan (TMP): A blueprint for developing the City’s long range transportation system. Urban Planned Development (UPD): The residential, commercial and office development that is located in unincorporated King County between Union Hill Road and Novelty Hill Road. The City agreed to provide water and sewer services to the UPD area in 1992. User Charge: The payment or fee for direct receipt of a public service by the party who benefits from the service. Vision Blueprint: An eighteen year capital investment strategy that outlines the investment needed in the long-term to realize the City’s vision. Vision Statement: An inspiring, challenging and meaningful statement that describes the future of the organization, as seen through the eyes of the customers, stakeholders, employees and citizens. 501