City Finances
APPROVED 2023 OPERATING BUDGET
- Cover Page (PDF)
- Table of Contents (PDF)
- City Manager's Message (PDF)
- Assumptions and Notes (PDF)
- Definitions (PDF)
- Officials (PDF)
- Organizational Chart (PDF)
- Overview (PDF)
- General Government (PDF)
- Public Safety (PDF)
- Transportation (PDF)
- Utility Services (PDF)
- Health Services (PDF)
- Recreation (PDF)
- Community and Environment (PDF)
- Debt Service and Contingency (PDF)
- Appendices (PDF)
- Managed Reserve (PDF)
APPROVED 2023 CAPITAL PLAN
APPROVED 2023 OPERATING BUDGET
- Cover Page (PDF)
- Table of Contents (PDF)
- City Manager's Message (PDF)
- Assumptions and Notes (PDF)
- Definitions (PDF)
- Officials (PDF)
- Organizational Chart (PDF)
- Overview (PDF)
- General Government (PDF)
- Public Safety (PDF)
- Transportation (PDF)
- Utility Services (PDF)
- Health Services (PDF)
- Recreation (PDF)
- Community and Environment (PDF)
- Debt Service and Contingency (PDF)
- Appendices (PDF)
- Managed Reserve (PDF)
APPROVED 2023 CAPITAL PLAN
APPROVED 2022 OPERATING BUDGET
- Cover Page (PDF)
- Table of Contents (PDF)
- City Manager's Message (PDF)
- Assumptions and Notes (PDF)
- Definitions (PDF)
- Officials (PDF)
- Organizational Chart (PDF)
- Overview (PDF)
- General Government (PDF)
- Public Safety (PDF)
- Transportation (PDF)
- Utility Services (PDF)
- Health Services (PDF)
- Recreation (PDF)
- Community and Environment (PDF)
- Debt Service and Contingency (PDF)
- Appendices (PDF)
- Managed Reserve (PDF)
APPROVED 2022 CAPITAL PLAN
APPROVED 2021 OPERATING BUDGET
- Cover Page (PDF)
- Table of Contents (PDF)
- City Manager's Message (PDF)
- Assumptions and Notes (PDF)
- Definitions (PDF)
- Officials (PDF)
- Organizational Chart (PDF)
- Overview (PDF)
- General Government (PDF)
- Public Safety (PDF)
- Transportation (PDF)
- Utility Services (PDF)
- Health Services (PDF)
- Recreation (PDF)
- Community and Environment (PDF)
- Debt Service and Contingency (PDF)
- Appendices (PDF)
- Managed Reserve (PDF)
APPROVED 2021 cAPITAL PLAN
Approved 2020 operating Budget
- Cover Image (PDF)
- City Manager's Budget Message (PDF)
- Budget Assumptions and Notes (PDF)
- Overview Pages (PDF)
- General Government Pages (PDF)
- Public Safety Pages (PDF)
- Transportation Pages (PDF)
- Utility Services Pages (PDF)
- Health Pages (PDF)
- Parks and Recreation Pages (PDF)
- Community and Environment Pages (PDF)
- Debt Service Pages (PDF)
- Appendices (PDF)
2020 Capital Improvement Plan
APPROVED 2019 Operating Budget
- Cover Image (PDF)
- City Manager's Budget Message (PDF)
- Budget Assumptions and Notes (PDF)
- Overview Pages (PDF)
- General Government Pages (PDF)
- Public Safety Pages (PDF)
- Transportation Pages (PDF)
- Utility Services Pages (PDF)
- Health Pages (PDF)
- Parks and Recreation Pages (PDF)
- Community and Environment Pages (PDF)
- Debt Service Pages (PDF)
- Appendices (PDF)
2019 Capital Improvement Plan
APPROVED 2018 Operating Budget
- Cover Image (PDF)
- City Manager's Budget Message (PDF)
- Budget Assumptions and Notes (PDF)
- Overview Pages (PDF)
- General Government Pages (PDF)
- Public Safety Pages (PDF)
- Transportation Pages (PDF)
- Utility Services Pages (PDF)
- Health Pages (PDF)
- Parks and Recreation Pages (PDF)
- Community and Environment Pages (PDF)
- Debt Service Pages (PDF)
- Appendices (PDF)
2018 Capital Improvement Plan
APPROVED 2017 Operating Budget
- Cover Image (PDF)
- City Manager's Budget Message (PDF)
- Budget Assumptions and Notes (PDF)
- Overview Pages (PDF)
- General Government Pages (PDF)
- Public Safety Pages (PDF)
- Transportation Pages (PDF)
- Utility Services Pages (PDF)
- Health Pages (PDF)
- Parks and Recreation Pages (PDF)
- Community and Environment Pages (PDF)
- Debt Service Pages (PDF)
- Appendices (PDF)
2017 Capital Improvement Plan
APPROVED 2016 Operating Budget
- Cover Image (PDF)
- City Manager's Budget Message (PDF)
- Budget Assumptions and Notes (PDF)
- Overview Pages (PDF)
- General Government Pages (PDF)
- Public Safety Pages (PDF)
- Transportation Pages (PDF)
- Utility Services Pages (PDF)
- Health Pages (PDF)
- Parks and Recreation Pages (PDF)
- Community and Environment Pages (PDF)
- Debt Service Pages (PDF)
- Appendices (PDF)
2016 Capital Improvement Plan
APPROVED 2015 Operating Budget
- Cover Image (PDF)
- City Manager's Budget Message (PDF)
- Budget Assumptions and Notes (PDF)
- Overview Pages (PDF)
- General Government Pages (PDF)
- Public Safety Pages (PDF)
- Transportation Pages (PDF)
- Utility Services Pages (PDF)
- Health Pages (PDF)
- Parks and Recreation Pages (PDF)
- Community and Environment Pages (PDF)
- Debt Service Pages (PDF)
- Appendices (PDF)
2015 Capital Improvement Plan
APPROVED 2014 Operating Budget
- Cover Image (PDF)
- City Manager's Budget Message (PDF)
- Budget Assumptions and Notes (PDF)
- Overview Pages (PDF)
- General Government Pages (PDF)
- Public Safety Pages (PDF)
- Transportation Pages (PDF)
- Utility Services Pages (PDF)
- Parks and Recreation Pages (PDF)
- Community and Environment Pages (PDF)
- Debt Service Pages (PDF)
- Appendices (PDF)
2014 Capital Improvement Plan
Proposed 2013 Operating Budget
- Cover Image (PDF)
- City Manager's Budget Message (PDF)
- Budget Assumption and Notes (PDF)
- Overview Pages (PDF)
- General Government Pages (PDF)
- Public Safety Pages (PDF)
- Transportation Pages (PDF)
- Utility Services Pages (PDF)
- Health Services Pages (PDF)
- Parks and Recreation Pages (PDF)
- Community and Environment Pages (PDF)
- Debt Service Pages (PDF)
- Appendices (PDF)
2013 Tax Budget
2013 Capital Improvement Plan
Proposed 2012 Operating Budget
- Cover Image (PDF)
- City Manager's Budget Message (PDF)
- Budget Assumption and Notes (PDF)
- Overview Pages (PDF)
- General Government Pages (PDF)
- Public Safety Pages (PDF)
- Transportation Pages (PDF)
- Utility Services Pages (PDF)
- Health Services Pages (PDF)
- Parks and Recreation Pages (PDF)
- Community and Environment Pages (PDF)
- Debt Service Pages (PDF)
- Appendices (PDF)
2012 Tax Budget
Proposed 2012 Capital Improvement Plan
Proposed 2011 operating Budget
- Cover Image (PDF)
- City Manager's Budget Message (PDF)
- Budget Assumptions and Notes (PDF)
- Introduction Pages (PDF)
- Overview Pages (PDF)
- General Government Pages (PDF)
- Public Safety Pages (PDF)
- Transportation Pages (PDF)
- Utility Services Pages (PDF)
- Health Services Pages (PDF)
- Parks and Recreation Pages (PDF)
- Community and Environment Pages (PDF)
- Debt Service Pages (PDF)
- Appendices (PDF)
Proposed 2011 Capital Improvement Plan
Proposed 2010 Operating Budget
- Cover Image (PDF)
- City Manager's Budget Message (PDF)
- Reduction Calculation Worksheets (PDF)
- Introduction Pages (PDF)
- Overview Pages (PDF)
- General Government Pages (PDF)
- Public Safety Pages (PDF)
- Transportation Pages (PDF)
- Utility Service Pages (PDF)
- Health Pages (PDF)
- Parks and Recreation Pages (PDF)
- Community and Environment Pages (PDF)
- Debt Service Pages (PDF)
- Appendices (PDF)
Proposed 2010 Capital Improvement Plan
2009 Tax Budget
2009 Budget Brief
Recommended 2009 City Budget
- City Manager's Budget Message (PDF)
- Finance Director Presentation Handouts (PDF)
- Introduction Pages (PDF)
- Overview Pages (PDF)
- General Government Pages (PDF)
- Public Safety Pages (PDF)
- Transportation Pages (PDF)
- Utilities Pages (PDF)
- Health Department Pages (PDF)
- Parks and Recreation Pages (PDF)
- Community Development (PDF)
- Debt Service Pages (PDF)
- Appendices (PDF)
2009 Capital Improvement Plan
Approved 2008 City Budget
2008 Comprehensive Annual Financial Report
2008 Finance Progress
April 2008 Mid Year report
Approved 2007 City Budget
2007 Finance Progress
City of Kent Financial Challenge
Financial sustainability has been one of the defining issues of this decade for cities across the nation, and unfortunately Kent is no exception. Over the last 5 years, the City's revenues have failed to keep pace with expense growth and despite expense management efforts the gap between revenues and expenses has increased each year.
One thing is clear: the era of robust revenue growth is over, and health care, energy, and transportation costs are at all time highs. The City has been able to delay the impacts of its financial imbalance by deferring projects, reducing head count, freezing vacancies, and making efficiency improvements to minimize the stress on core services. But without an infusion of new revenue, or a cut in services, the structural deficit will force the City to dip into its reserve fund balance for the third straight year in order to balance the books.
On a short term basis, using reserve funds to bridge over temporary problems is a reasonable strategy - after all that's what reserve funds are for - but the problem is that the City can only go to the well so many times before we come up empty, and that day is now on the horizon - estimated at 2.5 to 3 years from now. That may sound like it's off in the distance, but we need to be talking about it and planning for it now so that we can come up with a thoughtful, reasonable fix, rather waiting until 2008 and having to act in desperation at the last minute when our options will be very limited.
Building a Solution
City Council has taken an unprecedented step to commit to a year-long, community-wide effort to develop a Financial Strategy to re-balance the budget and ensure the long term viability of City services. Council has assembled a panel of community representatives to join them in a series of financial workshops.
The Workshop schedules are as follows.
Expense Topics
- January - Overtime, Professional Services, Contracts
- February - Health, Labor Costs, Staffing Levels
- March - City Service Levels, Reduction Scenarios
Revenue Topics
- April - Fees, Charges, and Fines Revenues
- May - Income, Property Tax Revenues
- June - Economic Development and Growth Revenues
Strategy Sessions
- July through October - create a multi-year mix of expense/revenue options to ensure a sustainable budget
Workshop Resources Available for Review
- City of Kent Financial Condition Report (PDF): 17-page summary with charts, graphics, and trend history documenting Kent’s financial challenges.
- City of Kent Financial Strategy Process Proposal (PDF): 5-page summary of the process being used by City Council to develop the financial strategy.
- Questions and Answers on City Budget (PDF): 1-page brief answering the most commonly asked questions about the City budget.
- 2006 City Manager Budget Message (PDF): 4-page summary of 2006 City budget.
- Summary of the January Budget Workshop (PDF): 2-page summary of the analysis of the overtime, professional services, and contract costs trends.
- Financial Benchmark Report (PDF): 14-page summary comparing Kent City expenses, revenues, and staffing levels for City services with peer cities (includes demographic comparisons as well).
- Summary of the February Budget Workshop (PDF): 2-page summary of the bench-marking of City services against peer cities.
- City Service Reduction Considerations Report (PDF): Cover memo for department presentations for possible service reduction options and their impacts.
- Summary of the March Budget Workshop (PDF): 2-page summary of the discussions of possible service reductions.
- Summary of Land Tax Presentation (PDF): 2-page summary of guest speaker from the Center for the Study of Economics concerning alternative tax structures.
- Kent Fees Report Cover Memo (PDF): 2-page lead in for April discussion of City fees, charges, and fines revenues (includes comparison of city water and sewer rates with area cities).
- Summary of April Budget Workshop (PDF): 2-page summary of City fees including comparison results with peer cities.
- May 31st Tax Competitiveness Report (PDF): 10-page report reviewing City tax revenues, tax comparison with peer cities, cost of living index, local tax options summary, state and local tax scenario, and state tax profile. Also available are:
- June 21st Economic Development Meeting Materials (PDF): The June meeting was devoted to understanding the City’s economic development opportunities and constraints for new revenue production. Staff compiled research materials outlining how cities and universities have partnered to lead economic development ventures. The June 21st Agenda (PDF) and June 21st Cover Memo (PDF) are also available.
- July 26th “Parking Lot” Meeting Materials: The July meeting provided a chance for staff to present further research on a range of issues as requested by Council and the Blue Ribbon Panel that were previously set aside in the “parking lot.” The July 26th Agenda (PDF) and July 26th Cover Letter (PDF) are available. The July 26th Parking Lot Summary (PDF) can be downloaded as well.
- August Strategy Meeting Materials: The August meeting provided time for Council to discuss the process they want to use to propose budget balancing options and for soliciting public input into that process. To facilitate those efforts, Council reviewed all City service areas and indicated their service priorities by ranking their preferences for what to cut, what to increase, and what to keep the same. A general citizen survey on budget issues was also developed that will be included in the fall issue of the Tree City Bulletin. Lastly, Mr. Joe Zeno, CEO of ACS Industries came and spoke to Council about how to lead through challenging fiscal times.
You can also view the short, "Cliff Notes" Summary of the Budget Problem (PDF) and the Annual City Financial Audit Report for 2005 (PDF), completed August 2006.