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HomeMy WebLinkAboutFS 2009-03-03 COMPLETE AGENDA PACKET C Distribution: �ty of Tukwila P. Linder S. Hunstock J. Pace J. Duffle M. Hart D. Speck Finance an Safety D. Quinn V. Jessop R. Still J. Hernandez S. Kerslake D. Tomaso committee D. Robertson T. Kinlow Judge Walden Mayor Haggerton K. Matej B. Arthur Pam Linder, Chair R. Berry M. Miotke C. Parrish O O Joe Duffle C. O'Flaherty J. Morrow K. Narog(cover) B. Fletcher G. Labanara S. Kirby(email) O De Sean Quinn D. Haynes N. Olivas S. Norris(email) AGENDA TUESDAY, MARCH 3 2009 CONFERENCE ROOM #3; 5:00 PM Item Action to be Taken Page 1. PRESENTATIONS 2. BUSINESS US SS AGENDA a. An ordinance amending the Gambling Tax Ordinance a. Forward to 3/9 C.O.W. Pg.1 regarding charitable and non profit organizations. and 4/6 Regular Mtg. A representative from the Seattle Jaycees will be present to answer questions; Evelyn Boykan, Human Services Manager. b. An ordinance amending the composition of the b. Forward to 3/9 C.O.W. Pg.7 Community Oriented Policing Citizens' Advisory and 4/6 Regular Mtg. Board; David Haynes, Police Chief, c. An ordinance establishing a Drug Seizure Fund; c. Forward to 3/9 C.O.W. Pg.13 Shawn Hunstock, Finance Director, and 3/23 Special Mtg. d. A resolution approving an identity theft prevention d. Forward to 3/9 C.O.W. Pg.19 program (Red Flag Rules); and 3/23 Special Mtg. Shawn Hunstock, Finance Director. e. 2008 Fourth Quarter Reports. e. Information only. Pg.31 f. Sales Tax Report for December 2008. f. Information only. Pg.43 3. ANNOUNCEMENTS 4. MISCELLANEOUS Next Scheduled Meeting: Tuesday, March 17, 2009 The City of Tukwila strives to accommodate individuals with disabilities. Please contact the City Clerk's Office at 206 433 -1800 for assistance. City of Tukwila Jim Haggerton, Mayor INFORMATIONAL MEMORANDUM TO: Mayor Haggerton Finance and Safety Committee FROM: Evie Boykan, Human Services Manager DATE: February 18, 2009 SUBJECT: Amendments to Gambling Tax Ordinance #2150 ISSUE The proposed amendments waiving the gambling tax for charitable and nonprofit organizations create more clarity around eligible non-profits and state definition of charitable non-profits. BACKGROUND In 2007, Council approved ordinance 2150, waiving the gambling tax for charitable and nonprofit organizations. The Seattle Jaycees, one of the charitable organizations, established an application process for nonprofits delivering services to the Tukwila community. DISCUSSION The current language identifies charitable nonprofit organizations located in the City whose purpose is to provide programs or facilities for meeting the basic health, education, welfare or other needs of the residents of the City. Since several recipients of the grants are providers of services in Tukwila, but are not located in Tukwila, clarifying language could offer more inclusivity for those nonprofits that are serving our population but not located in the city. This expansion would provide a greater pool of applicants for the Jaycees to choose from. Reportedly, there were quarters in 2008 that had inadequate numbers of applicants. Upon City Attorney review, the City's code should be further amended to add references to RCW 9.46.0209, the state legislature's definition of the term "charitable non-profit organization" since the City's code does not reference this in TMC 3.08.030. See attached memo from Assistant City Attorney Kari Sand. At the February 3, 2009 Finance and Safety Committee, the members requested that a representative from the Seattle Jaycees attend a Finance and Safety Committee meeting to answer questions. A representative wiIJ be present at the March 3, 2009 meeting. RECOMMENDATION The Committee is being asked to forward this item for consideration at the March 9, 2009 Committee of the Whole Meeting and subsequent April 6, 2009 Regular Meeting. ATTACHMENTS Email from Kari Sand, City Attorney's Office, dated 1/2/09 Draft Ordinance with identified changes 2007 -2008 Grant Recipient List C:\DOCUME-1\christy\LOCALS-1\T emp\XPGrpWise\lnfoMemoJaycees2.doc (oJf2jL~99_~)J~~lYJ:l Boykcitl-Re: Gambling Tax Amendment "~____ __ - - __ - __ .' __ uO-'- ,,"- - - ".- ---- _.- . - -- - - -~ --. .- -~ -- - '" - . -- - - - . Page i : _"" -__ n_- __ -.., J From: To: Date: Subject: Attachments: "Kari Sand" <KARI@kenyondisend.com> "Evelyn Boykan" <eboykan@cLtukwila.wa.us> 01/21/20093:43 PM Re: Gambling Tax Amendment Ord - Gambling Tax - Waiver for Nonprofits.doc cc: Hi, Evie- "Shelley Kerslake" <skerslake@ci.tukwila.wa.us> Attached is a draft ordinance reflecting the code amendments recommended to expand non-profit organizations eligible to receive gambling tax revenues to those located outside the city provided they "serve" residents of the City, instead of only those inside the City. Thus, a wider pool of non-profits will be eligible to receive the gambling tax revenues. Please also note that the City's code should be further amended to add references to RCW 9.46.0209, the state legislature's definition of the term "charitable non-profit organization," since the City's code does not otherwise define the term even though the code states that such term is "as defined in TMC Chapter 3.08" and "as defined in TMC 3.08.030." Based on my review, the term "charitable non-profit organization" is not actually defined anywhere in Chapter 3.08 TMC, so I recommend amending the City's code to add cross-references to the definition of a "charitable non-profit organization" found in the RCW. Please revise your "Information Memorandum" to delete the reference to Amy Pearsall who, as you know, is no longer with our firm and you can insert my name instead. Please feel free to call or e-mail me if you have any questions or require any further assistance with this. -Kari Kari L. Sand Kenyon Disend, PLLC The Municipal Law Firm 11 Front Street South Issaquah, Washington 98027 425/392-7090 - phone 425/392-7071 - fax Kari@KenyonDisend.com . ,_ _ _ DRAFT AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON; AMEl\TDING TUKvVILA MUNICIPAL CODE SECTION 3.08.030, "GAMBLING ACTIVITIES - TAX RATES," RELATED TO THE WAIVER OF GAMBLING TAX FOR BONA FIDE CHARITABLE AND NON-PROFIT ORGANIZATIONS; PROVIDING FOR SEVERABILITY; AATD ESTABLISHING AN EFFECTIVE DATE. .WHEREAS, the City desires to encourage charitable and non-profit organizations conducting certain gambling activities in Tukwila to donate to charitable, non-profit organizations serving the Tukwila community; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKl-VILA, WASHINGTON, HEREBY ORDAINS AS FOLLmVS: Section 1. TMC 3.08.030 Amended. Tukwila Municipal Code 3.08.030, "Gambling Activities - Tax Rates," is hereby amended to read as follows: 3.08.030 Tax Rates A. Pursuant to RON 9.46.110 and RCW 9.46.120, as amended by the Laws of \'Vashington, effective July 27, 1997, there is levied upon all persons, associations and organizations who have been duly licensed by the Washington State Gambling Commission, as authorized by law, the folloV\ring tax: 1. To conduct or operate any bingo games and raffles, a tax rate of 5% of the gross revenue received therefrom, less the actual amount paid by such person, association or organization for or as prizes; 2. To conduct any amusement game, a tax rate of 2% of the gross revenue received therefrom, less the actual amount paid by such person, association or organization for or as prizes; 3. For the conduct or operation of any punchboards or pulltabs, a tax rate of 5% of the gross receipts from such activities for commercial stimulant operators (taverns, restaurants, etc.); and a tax rate of 10% on the gross receipts less the amount paid out as prizes for charitable or nonprofit organizations; 4. For the conduct or operation of any premises or facility used to play social card games, a tax rate of 20% of the gross receipts received therefrom; 5. Any public card room operated as a cOffilnercial stimulant, a tax rate of 10% of the gross receipts received therefrom. B. Non-Profit Organizations. 1. No tax shall be imposed under the authority of TMC Chapter 3.08 on bingo or raffles when such activities or any combination thereof are conducted by any bona fide charitable or nonprofit organization as defined in TMC Clt<J.p~cr 3.08, RCW 9.46.0209, which organization has no paid or management personnel, and has gross C:\=e.,,15 and 5ettings\All Users\Desktop\Kelly\MSDATA \Ordk,ances\GamblingTax R>tes.doc 1/27 /20[j~ Page 1 of 2 irlcome from bingo ai,d raffles, or any combination t.hereot not exceedi.t,g $5,000 per year, less the amount paid for or as prizes. 2. The Finance Director may waive the tax due each quarter from a bona fide charitable or nonprofit organization as defined in TMC Ch.:ptcr 3.08.030, RCW 9.46.0209. This waiver may occur only if the charitable or nonprofit organization demonstrates by clear and convincing documentation that an amOlli.t equal to at least 70% of the tax due the City, as computed purSUa.llt to TMC 3.08.030, "Will be donated to charitable nonprofit orga.rlizations loc:1tcd L.'1 serving the City whose purpose is to provide programs or facilities for meeting the basic health, education, welfare, or other needs of the residents of the City. Failure to donate at least 70% of the tax due the City "Will result in revocation of the waiver and the disqualification of the bona fide charitable or nonprofit organization to receive a waiver for future tax payments. Section 2. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance or its application to any person or situation should be held to be invalid or unconstitutional for any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or its application to any other person or situation. Section 3. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City, and shall take effect and be in full force five days after passage and publication as provided by law. PASSED BY THE CITY COUNCIL OF THE CITY OF TUI<:\^iILA, "\V ASillNGTON, at a Regular Meeting thereof this day of .2009. A TIEST / AUTHE1\!lICA TED: Jim Haggerton, Mayor Christy O'Flaherty, CMC City Clerk APPROVED AS TO FORM BY: Filed with the City Clerk: Passed by the City Council: Published: Effective Date: Ordinance Number: Office of the City Attorney C:\D:xuments and S:ettings\All US2...""S\DQktop\Kelly\W'sDATA \Ord.ir.~'"lces\G:::whli.11.g Tax Rates.doc: i/Ll /2009 Page 2 of 2 Name of Organization (Tukwila Community Schools Collaboration (2006) Tukwila Pantry (2006) South Seattle Community College APPLE (2006) Way Back Inn (2006) American Cancer Society (2006) South Seattle Community College APPLE Tukwila Community Schools Coolaboration Tukwila Pantry Way Back Inn IADT La Mode Fashion Show Special Olympics 1Foster HS C Squad Boys Basketball Domestic Abuse Women's Network Tukwila Pantry Showalter Middle School 6th Grade Math Showalter Parent Crew Tukwila Pantry Cascade View Elementary Showalter MS Parent Crew Showalter MS 6th Grade Math Desks Tukwila Pantry Luncheon Scholarships Qadir Raz IADT Ruth Anne Smith IADT Natalya Yerokin IADT Total Scholarships Total Grants GRAND TOTAL 2007 Tukwila Grants i Quarter 4 4 4 4 4 1 1 1 1 1 1 2 2 2 2 2 3 3 3 3 3 2 2 2 Amount Requested $8,102.50 $3,200.00 $1,500.00 $4,720.00 $7,200.00 $6,000.00 $8,102.50 $4,000.00 $5,000.00 $5,000.00 $1,950.00 $8,102.50 $844.00 $1,200.00 Amount Approved $500.00 $650.00 $650.00 $3,000.00 $4,720.00 $500.00 $2,000.00 $2,000.00 $500.00 $5,000.00 $2,500.00 $2,000.00 $2,000.00 $2,000.00 $1,607.00 $1,200.00 $4,000.00 $811.00 $630.00 $4,616.00 $200.00 $1,000.00 $1,000.00 $500.00 $2,500.00 $41,084.00 $43,584.00 Reason for Declining 4 attendees Check* 1006 1004 1005 1002 1003 1012 1011 1013 1015 1014 1016 2002 1021 1020 1024 1023 10271 2004 1029 10301 1026 1018 1017 1019 Foster HS Wrestling Mats (2007) Name of Organization 1 Literacy Source 1FHS Senior Class Committee 1Foster HS Golf Team Intl Academy of Design /Tech Lieracy Source Showalter Middle School SPAA Special Olympics Tukwila Pantry Tukwila Comm Schools Collaboration Tukwila School District Girl Scouts of Western WA Cascade View Elementary Dream On Foundation Tukwila Pantry (2 parts) OTHER Tukwila Community Center Sponsorship Susan G Komen Matching Bingo Fundraiser Alzheimer's Assoc Matching Bingo Fundraiser Total Other Total Grants GRAND TOTAL 2008 Tukwila Grants Quarter 4 1 2 2 2 2 2 2 2 2 2 2 2 3 3 3 3 2 2 Amount Requested 1 $13,443.931 $5,196.851 1 $5,480.701 $10,000.001 1 $1,000.001 $2,500.001 $8,000.001 $1,000.001 $7,500.001 $320.001 $2,750.001 $8,000.001 Amount Approved 1 $13,444.001 $3,900.001 1 No budget/incomplete. (Other organizations selected $10,000.001 $4,746.001 I Need before selections 1Not received on time 1 Need before selections 1 Other organizations selected 1Need before selections 'Other organizations selected 'Need before selections 1 INo budget $2,750.001 $2,750.001 1 $1,000.001 $500.001 $600.001 $2,100.001 $37,590.001 $39,690.001 Reason for Declining Check 2006' 276914 J 2007/2008 2009 2012 2013 2014 20051 2010+ City of Tukwila Jim Haggerton, Mayor INFORMATIONAL MEMORANDUM TO: MAYOR HAGGERTON FINANCE AND SAFETY COMMITTEE FROM: David Haynes, Chief of Police DATE: February 5, 2009 SUBJECT: Amendment to Ordinance #2082 regarding the composition of the Community Oriented Citizens' Advisory Board (COPCAB) ISSUE The requirement of a High School Student position who must be a resident of the City, limits the Board's ability to fill the vacant position. BACKGROUND The COPCAB currently has 7 members: 4 resident representatives, 1 school representative and 2 business representatives. One resident position and one student position have been vacant for over two years. The Board has recently received an application from a high school student, attending Foster High School. The student's residence is SeaTac. DISCUSSION The current Ordinance requires the student position to be: 1) A resident of the City; 2) Occupied by only a duly authorized representative of student government; 3) To be nominated by his/her high school student government organization; and 4) To be maintained by the student government body. RECOMMENDATION Our recommendation is that the high school student position have the same requirements as the business representative in that living in the City is not a requirement. The student representative would not have to be a resident of the City as long as the individual attends school within the Tukwila City limits. The position would still be appointed by the Mayor and subject to confirmation by the City Council. The same terms for initial appointments and all subsequent appointments would apply. The Council is being asked to consider the above change to Ordinance #2082 at the March 9, 2009 Committee of the Whole Meeting and subsequent April 6, 2009 Regular Meeting. ATTACHMENTS Draft ordinance in strike-through, underline format Ordinance Number 2082 nD ,^ ~T ~~~B~tl ii AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, AMEI\TDING ORDINA1~CE NO. 2082, AS CODIFIED AT TUKWILA MUNICIPAL CODE CHAPTER 2.39, "COMMUNITY POLICING ADVISORY BOARD," REGARDING THE QUALIFICATIONS OF THE STUDENT REPRESENTATIVE, BOARD COMPOSmON, AND APPOINTMENT TERMS; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, on February 22, 1994, the City of TUkwila created the Community- Oriented Policing Citizens Advisory Board (COPCAB), which has proven to be a valuable resource in the development of recommendations aimed at community-wide public safety; and WHEREAS, it is the intent of the City that this committee be broadly representative of both the residential and business communities; and WHEREAS, the City Council believes the high school is best represented by any qualified student currently emolled 'within the TID..'wila School District. appointed by the Mayor and subiect to Council confirmation; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, DO ORDAIN AS FOLLOWS: Section 1. Composition of Board. Ordinance No. 2082, as codified at Tukwila Municipal Code 2.39.020, IIComposition of Board,1I is hereby amended to read as follows: 2.39.020 Composition of Board The Board shall consist of nine members who shall meet the following qualifications: 1. Not less than five of the members shall be City residents, representing residential property owners and renters; 2. At least two members shall be owners or managers of businesses located within the City, providing that, if the business community is unable to fill one of its two positions, a resident may fill one of the business board member positions. 3. One member shall represent the school district(s) within the City; and 4. One position shall be a Tukwila School District student who is currently attending high school within the City. and resident of the City. This sir,glc voting position may be occupied by only a duly authorized representati':e of student government. Section 2. Appointment Terms. Ordinance No. 2082, as codified at Tukv.'ila Municipal Code 2.39.030, IIAppointment Terms," is hereby amended to read as follows: C:\Docume.nts 2nd Setting:;\A11 Users\Desh.1op\KeJly\lI.SDA TA \Ordinances\COPCARdx PH:ksn 213f2009 Page 1 of2 2.39.030 Appointment Terms A. All Board members shall be appointed by the Mayor, with the exception of the resident high school student 'who sholl be nomiru:tted by her/his high school student go':ernment organization. :\11 Board appointment;, ~dth the exception of the student position, and shall be subject to confirmation by the City Council. B. Initial appointments to the Board shall be made for the folloVving terms: 1. One member of the Board shall be appointed to a one-year term; 2. Two members of the Board shall be appointed to two-year terms; 3. Two members of the Board shall be appointed to three-year terms; 4. Four:fflree members of the Board shall be appointed to four-year terms. 5. The student representati\'e position shnll be maintained by the student gOT;ernmen~ body. C. All subsequent appointments, except for vacancies and the 3tuder.t rcpresentathT, shall be four-year terms, provided that members shall remain in office until their successors are appointed and confirmed. D. Vacancies occurring other than through the expiration of terms shall be filled for the remainder of the term of the member being replaced. Vacancies shall be filled in the same manner as initial appointments are filled. E. Members may be removed at will at any time prior to the end of their term by the Mayor. In addition, members who fail to attend three consecutive meetings, regular or special, may be considered to have vacated their positions and may be replaced, as provided for herein. Any member who ceases to have the qualifications provided in TMC 2.39.020, Composition of Board, shall be deemed to have forfeited his or her office. Section 3. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance or its application to any person or situation should be held to be invalid or unconstitutional for any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or its application to any other person or situation. Section 4. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City, and shall take effect and be in full force five days after passage and publication as provided by law. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKvVILA, WASHINGTON, at a Regular Meeting thereof this day of . 2009. ATTFST/ AUTHENTICATED: Jim Haggerton, Mayor Christy O'Flaherty, CMC, City Clerk APPROVED AS TO FORM BY: Filed with the City Clerk: Passed by the City Council: Published: Effective Date: Ordinance Number: Office of the City Attorney C:\Do-~uments and Settings\AlI Users\De.sl..'1op\KeJly'J.1SDA T A\Ordinances\COPCAB.doc PH:ksn 2f3l2009 Page 2 of2 , (~~,) ~ City of Tukwila Washington Ordinance No. J. t :1 2 AN ORDINANCE OF THE OTY COUNCIL OF THE CITY OF TUh'WILA, WASHINGTON, AMENDING CHAPTER 2.39 OF THE TUKWILA MUNICIPAL CODE, "COMMUNITY-ORIENTED POLICING CITIZENS ADVISORY BOARD," REGARDING THE COMPOSmON AND REPORTING OF THE BOARD; REPEALING ORDINANCE NO. 1729; PROVIDING FOR SEVERABILITY; AND ESTABLISIDNG AN EFFECTIVE DATE. vVHEREAS, on February 22, 1994, the City of Tul'"wila created the Community- Oriented Polidng Citizens Advisory Board (COPCAB), which has proven to be a valuable resource in the development of recommendations aimed at community-wide public safety; and vVHEREAS, it is the intent of the City that this committee be broadly representative of both the residential and business communities; and WHEREAS, reporting of the Board's activities to the I....Iayor and Council on an annual basis, rather than quarterly, is deemed suffident; and WHEREAS, the recruiting of two owners or managers of businesses located 'within the City has proven to be difficult; NOW, THEREFORE, THE OTY COUNCIL OF THE CITY OF TUKvVILA, WASHINGTON, DO ORDAlN AS FOLLOWS: Section 1. Community-Oriented Policing Otizens Advisory Board. Tukwila. Municipal Code Chapter 2.39, entitled "Community-Oriented Policing Citizens Advisory Board/, is hereby amended to read as follows: CHAPTER 2.39 COMMUNITY-ORIENTED POLICING CITIZENS AUV1S0RY BOARD Sections: 2.39.010 Board Established 2.39.020 Composition of Board 2.39.030 Appointment Terms 2.39.040 Compensation 2.39.050 Duties of the Board 2.39.060 Meetings and Procedure 2.39.010 Board Established There is hereby established for the City of Tul'wila a citizens advisory board to be known as the "Community-Oriented Policing Citizens Advisory Board." 2.39.020 Composition of Board The Board shall consist of nine members who shall meet the follo'wing qualifications: 1. Not less than five of the members shall be City residents, representing residential property owners and renters; COPCAB 2117/05 Page 1 of3 2. At least TIVO members shall be owners or managers of businesses located vvithin the City, providing that if the business community is unable to fill one of its TIVO positions, a resident may fill one of the business board member positions. 3. One member shall represent the school district(s) within the City; and 4. One position shall be a high school student and resident of the City. This single voting position may be occupied by only a duly authorized representative of student government 2.39.030 Appointment Terms A. All Board members shall be appointed by the Mayor, with the exception of the resident high school student who shall be nominated by her/his high school student government organization. All Board appointments, with the exception of the student position, shall be subject to confirmation by the City Council. B. Initial appointments to the Board shall be made for the folluwing terms: 1. One member of the Board shall be appointed to a one-year term; 2. Two members of the Board shall be appointed to h\'o-year terms; 3. Two members of the Board shall be appointed to three-year terms; 4. Three members of the Board shall be appointed to four-year terms; and 5. The student representative position shall be maintained by the student government body. C. All subsequent appointments, except for vacandes and the student representative, shall be for four-year terms, provided that members shall remain in office until their successors are appointed and confirmed. D. Vacancies occurring other than through the expiration of terms shall be filled for the remainder of the term of the member being replaced. Vacancies shall be filled in the same manner as initial appointments are filled. E. Members may be removed at ~will at any time prior to the end of their term by the Mayor. In addition, members ~who fail to attend three consecutive meetings, regular or speciat may be considered to have vacated their positions and may be replaced, as provided for herein. Any member ~who ceases to have the qualifications provided in TMC 2.39.020, Composition of Board, shall be deemed to have forfeited his or her office. 2.39.040 Compensation No member of the Board shall receive compensation for services performed. 2.39.050 Duties of the Board A. The duties of the Board shall include, but not be limited to, advising and making recommendations via the Chief of Police on issues concerning public safety and police services within the City, such as: 1. To enhance police-community relations; 2. To review and provide a community perspective and recommendations concerning procedures, programs, and the effectiveness of the police service; 3. To promote public awareness of the City's police services and programs including, but not limited to, business and residential crime prevention programs, safety training, domestic violence intervention, and D.A.R.E.; 4. To hold public meetings from time to time to solicit public input regarding police services and programs; 5. To serve as a liaison behveen the Police Department and the community; 6. To encourage individuals and community groups to assist the Police Department in the implementation of police programs and services; and COPCAB 2118105 Page 2 on 7. To review and make recommendations concerning such other and further matters as may be referred to the Board, from time to time, by the Mayor, the City Council, or the Chief of Police. R The Board shall make an alIDual report to the IvIayor and City Council regarding its activities. C. Notwithstanding the duties of the Board as described within TMC 2.39.050A, the Board shall have no power or authority to investigate, review, or otherwise participate in matters involving specific police personnel or specific police-related incidents. The Board in no way shall receive or stand in review of complaints initiated against personnel of the Police Department nor play any role in civil or criminal litigation. 2.39.060 Meetings and Procedure A. The Board shall have at least one regular meeting per quarter on such day of the month and at such time as may be detemOOed by the Board. Special meetings may be held as often as the Board deems necessary. All meetings of the Board shall be open to the public, except as otherwise provided in the State Open Public IvIeetings Act All requirements of the Open Public Ivfeetings Act shall be followed by the Board. B. For purposes of conducting the Board's business, exercising its powers and for all other purposes, a quorum of the Board shall consist of five or more members. Any action taken by a majority of those present, when those present constitute a quorum at any regular or special meeting of the Board, shall be deemed and taken as the action and decision of the Board. C. The Board shall elect such officers as it deems necessary in order to conduct its business. The Board shall adopt such rules of procedure as it deems necessary. D. The Board shall tape record or keep nOOutes of all meetings held and all business transacted. All records of the Board shall be open for public inspection, except those that may be exempt from public disclosure under State law. IvIinutes shall be distributed, at a minimum, to the Office of the IvIayor and the Chief of Police. Section 2 Repealer. Ordinance No. 1729 is hereby repealed. Section 3. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance or its application to any person or situation should be held to be invalid or unconstitutional for any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or its application to any other person or situation. Section 4. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City, and shill take effect and be in full force five days after passage and publication as provided by law. APPROVED AS TO FORi\'i BY: PASSED BY THE CITY COUNCIL OF THE CITY W TUK\-\IILA, WASHINGTON, ata Regular Meeting thereof this .;?:J /Yl..C!'day of'0,.Y~ <lAy, ,2005. ATTESTj AUTHEl'\l11CATED: ? (J (' I' j) l~~ ..)/~~~ M.((JIJI\o--~ ?rvSteven M. l....Iullet, Mayor ~ Filed \\ith the City Oerk: .z - (7 -oS Passed by the City Council: ;2 - .;;? :J.. 0 ~ Published: .;; - d !:,-- {}~- Effective Date: ,-:J - 2 - 6.s Ordinance Number: ctz03 d, ;7~7~~. Office of the City Attorney COPCAB 2117/05 Page 3 of3 City of Tukwila Jim Haggerton, Mayor INFORMATIONAL MEMORANDUM TO: Mayor Haggerton Finance and Safety Committee FROM: Shawn Hunstock, Finance Director~ DATE: February 18, 2009 SUBJECT: Ordinance to Establish a Special Revenue Fund for the Tukwila Police Department Drug Seizure Fund ISSUE Drug seizure funds are now comingled with other funds in the General Fund. It is an administrative burden to manually track the revenue and expenses each year. The funds also are not receiving interest accruals, which could be used for similar law enforcement activities. BACKGROUND In order to properly account for the seizure funds as well as for the expenditure of those funds, a special revenue fund is proposed to segregate these funds from other resources. Since the use of these funds is limited to drug enforcement related expenditures, a special revenue fund is the appropriate mechanism to account for this money. DISCUSSION In order to streamline the oversight process and to more appropriately account for the Tukwila Police Department's drug seizure revenue and expenditure activity, it is necessary to create a new special revenue fund (109). The attached draft ordinance will establish a new special revenue fund for the Tukwila Police Department Drug Seizure Fund as follows: General Fund (000): Revenue: Drug Seizure Revenue (#000.369.300.00.00) Total Revenue Expenditures: Expenditure, Transfers Out Expenditure, Estimated Ending Fund Balance (Decrease) Total Expenditures $ (200.000.00) $ (200.000.00) $ 154,646.65 (354.646.65) $ (200.000.00) DruQ Seizure SpeciaTHevenue FWlalTO-9Y-- Revenue: Transfers In Seizure Revenue Total Revenue Expenditures: Operations Estimated Ending Fund Balance Total Expenditures $ 154,646.65 200.000.00 $ 354.646.65 $ 170,000.00 184.646.65 $ 354.646.65 INFORMATIONAL MEMO Page 2 Upon adoption of an ordinance establishing the new fund, the Finance Department will transfer the appropriate budgeted amounts from the General Fund. The special revenue fund will also accrue interest which may be used for similar drug enforcement purposes. RECOMMENDATION The Council is being asked to consider the draft ordinance amending the 2009-2010 budget and establishing the special revenue fund at the March 9, 2009 Committee of the Whole Meeting and the March 23, 2009 Special Meeting. Consideration of this issue at the March 23, 2009 Special Meeting will allow Finance to establish the fund right away and begin regular interest postings to the new fund. ATTACHMENTS . Draft copy of proposed ordinance to establish a new special drug seizure revenue fund. . Copy of Ordinance No. 2221 which adopted the current 2009-2010 biennial budget. DRAFT AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKvVILA, WASHINGTON, AMENDING THE 2009-2010 BIENNIAL BUDGET ADOPTED BY ORDINANCE NO. 2221, PROVIDING FOR THE TRANSFER OF FUNDS FOR REVENUES AND EXPENDITURES FROM THE GENERAL FUND; ESTABLISHING A NEW SPECIAL REVENUE FUND FOR THE TUKvVILA POLICE DEPARTMENT'S DRUG SEIZURE FUND, ALONG WITH ADOPTION OF BUDGETED REVENUES AND EXPENDITURES IN THE DRUG SEIZURE FUND FOR 2009-2010; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. vVHEREAS, the City's current accounting practice for the recognition of the Tukwila Police Deparbnent's drug seizure revenues and expenditures have been accounted for within the general fund; and WHEREAS, the City desires to streamline the oversight process in order to more appropriately account for the Tukvvila Police Deparbnent's drug seizure revenue and expenditure activity, it is necessary to create a new special revenue fund to account for those specific revenue sources that are legally restricted to expenditures for particular purposes; and vVHEREAS, the City finds it necessary to transfer the appropriate ending fund balance of $154,646.65, which is the accumulated unspent seizure funds as of December 31, 2008, from the General Fund in order to establish the special revenue fund for the Tukwila Police Department's Drug Seizure Fund-109; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKvVILA, WASHINGTON, HEREBY ORDAINS AS FOLLOWS: Section 1. Budget Amended. As the City finds it necessary to create a new special revenue fund to appropriately account for the revenues and expenditures of the Tukwila Police Department's Drug Seizure Fund that are specific and legally restricted for particular purposes, Ordinance No. 2221 is hereby amended to add the follovving: FUND 000 109 General Drug Seizure Fund EXPENDITURES $99,336,035 $99,538,035 354,647 REVENUES $99,336,035 $99,536,035 354,647 Section 2. Fund Established. Ordinance No. 2221 is hereby amended to create a new special revenue Drug Seizure Fund - 109 to reflect the appropriate fund revenues and expenditures as set forth in Section 1 of this ordinance. Section 3. Adjusbnents Authorized. The Finance Director is hereby authorized and instructed to effectuate the necessary and appropriate changes in the 2009-2010 biennial budget, and to make all necessary and appropriate line item entries and adjusbnents in order to reflect the biennial budget amendment for the transfer of funds from the General Fund as set forth in this ordinance. C:\Documents and Settings\AJI Users\Desh1op\.lCelly\M.SDA TA\Ordinances\Police Drug Seizure Fund.doc U:ksn 2118/2009 Page 1 of2 Section 4. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance or its application to any person or situation should be held to be invalid or unconstitutional for any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or its application to any other person or situation. Section 5. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City, and shall take effect and be in full force five days after passage and publication as provided by law. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Special Council Meeting thereof this day of ,2009. ATTEST/ AUTHENTICATED: Jim Haggerton, Mayor Christy O'Flaherty, CMC, City Oerk APPROVED AS TO FOR1\1 BY: Filed with the City Oerk: Passed by the City Council: Published: Effective Date: Ordinance Number: Office of the City Attomey C:\Da-::uments and Settings\.4Jl Users\DesJ...-rop\Kelly\MSDA T A\Ordinance5\Police Drug Seizure Fund.do:: U :ksn 2126!20D9 Page 2 of2 W~;B:~'\ I ~;/~i~,~ !-If \~>.......=.t~:~f/ 190~' .gs.~ City of Tukwila Washington Ordinance No. J.d.;) I AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, ADOPTING THE BIENNIAL BUDGET OF THE CITY OF TUKWILA FOR THE 2009-2010 BIENNIUM; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, the preliminary budget of the City of Tukwila for the year 2009-2010 biennium was submitted to the City Council in a timely manner for their review; and WHEREAS, a Public Hearing on the proposed budget \vas advertised and held on November 17,2008; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY ORDAINS AS FOLLOWS: Section 1. The City Council hereby adopts the document entitled "City of Tukwila 2009- 2010 Budget," incorporated by this reference as if fully set forth herein, in accordance with RCW 35A.34.120. Section 2. The totals of the estimated revenues and appropriations for each separate fund and the aggregate totals are as follows: 000 101 103 104 105 107 207 208 209 210 301 302 303 401 402 404 405 411 412 501 502 503 611 FUND EXPENDITURES REVENUES $99,536,035 $99,536,035 3,597,148 3,597,148 877,000 877,000 91,553,000 91,553,000 892,187 892)87 767,797 767,797 1,846,965 1,846,965 735,000 735,000 1,531,000 1,531,000 1,233,000 1,233,000 11,272,000 11,272,000 7,939,000 7,939,000 2,276,000 2,276,000 _ ~---_15,151,301__15,151,301__ 15,862,365 15,862,365 1,241,435 1,241,435 411,000 411,000 5,137,534 5,137,534 11,984,134 11,984,134 10,324,969 10,324;969 13,155,217 13,155,217 2,282,562 2,282,562 1,578,000 1,578,000 $301,184,649 $301,184,649 General Hotel/Motel Tax City Street Arterial Street Contingency Fire Equipment Cumulative Reserve Limited Tax G.O. Bonds, 1999 Limited Tax G.O. Bonds, 2000 Limited Tax G.O. Bonds, 2003 Limited Tax e.O. Refunding Bonds, 2003 Land Acquisition, Recreation & Park Develpmt. Facility Replacement General Government Improvements Water Sewer Water /SewerRevenue Bonds Bond Reserve Foster Golf Course Surface Water Equipment Rental Insurance Fund Insurance - LEOFF 1 Fund Firemen's Pension TOTAL ALL FUNDS COMBINED Section 3. A complete copy of the final budget for 2009-2010, as adopted, together with a copy of this adopting ordinance, shall be kept on file in the City Clerk's Office, and a copy shall be transmitted by the City Clerk to the Division of Municipal Corporations of the Office of the State Auditor and to the Association of Washington Cities. Section 4. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance or its application to any person or situation should be held to be invalid or unconstitutional for any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or its application to any other person or situation. Section 5. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City, and shall take effect and be in full force and effect five days after passage and publication as provided by law. PASSED BY THE CITY COUNCIL OF THE CITY ~ TUKWILA, WASHINGTON, at a Regular Meeting thereof this .1 ~m day of () (' Q rrvM f , 2008. RMBY: ~r ~aggertQ ,. 'or Filed with the City Clerk: J ~ - I D- !):;p Passed by the City Council: Published: Effective Date: Ordinance Number: ATTEST/AUTHENTICATED: C~ ()F~ Christy O'Flaherty, CMC, City Clerk Attachment: City of Tukwila 2009-2010 Budget City of Tukwila Jim Haggerton, Mayor INFORMATIONAL MEMORANDUM FROM: Mayor Haggerton Finance and Safety Committee Shawn Hunstock, Finance Director~ TO: DATE: February 18, 2009 SUBJECT: Adoption of Red Flags Rule Program ISSUE The Federal Trade Commission issued regulations requiring businesses to adopt identity theft detection and prevention policies and procedures. The policies and procedures must be in place by May 1, 2009. BACKGROUND The Red Flags Rule is a consumer protection law passed by Congress in 2003. The purpose of the Red Flags Rule is to put in place procedures which will prevent or detect the release of information that could lead to identity theft. The Rule specifically applies to utility accounts according to the law passed by Congress. The identity theft policies and procedures, referred to as a "Program" in the law passed by Congress, must be approved by the City Council. I am identified as the Program Administrator in the proposed policies. DISCUSSION The Program applies to utility accounts specifically, as well as "any other account the City offers or maintains for which there is a reasonably foreseeable risk to customers or to the safety and soundness of the City from identity theft." It has not been determined at this time how far reaching the Program applies, but that will be determined during implementation and training. The issue is most relevant, however, to utility accounts given the nature of the information the City maintains and how that information might be used. For instance, changing a name or address on a utility account could help an individual, using the utility bill, in getting a driver's license or other forms of identification. As a part of the Program, the City will conduct on-going training for employees on the prevention and detection of identity theft. We will also be working with third-party service providers, such as credit card processing companies, to insure they agree to comply with the City's identity theft prevention policies. RECOMMENDATION The Council is being asked to consider a resolution adopting an Identity Theft Prevention Program. This issue will be presented at the March 3, 2009 Finance and Safety Committee Meeting, the March 9, 2009 Committee of the Whole Meeting and the March 23, 2009 Special Meeting. Because the policy must be approved and implemented, including training, by May 1, 2009, consideration of this issue at the March 23, 2009 Special Meeting will allow more time for employee training. ATTACHMENTS . Draft Resolution adopting the Program. . Draft copy of Identity Theft Prevention Program. . Letter from Shelley Kerslake, City Attorney, dated February 18, 2009. DRAFT A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, APPROVING AND ADOPTING AN IDENTITY THEFT PREVENTION PROGRAM. WHEREAS, the City has a water-sewer utility providing water and/ or sewer utility services pursuant to Title 57 ROY; and YVHEREAS, the Fair and Accurate Credit Transactions Act of 2003, Pub. L. 108-159 ("Red Flags Rule"), 16 c.F.R. Part 681, requires certain financial institutions and creditors with "covered accounts" to prepare, adopt, and implement an identity theft prevention program to identify, detect, respond to and mitigate patterns, practices or specific activities, which could indicate identity theft; and V\1JIEREAS, the City maintains certain continuing accounts with utility service customers and for other purposes, which involve multiple payments or transactions, and such accounts are "covered accounts" within the meaning of the Red Flags Rule; and V\1JIEREAS, to comply with the Red Flags Rule, City staff has prepared an identity theft prevention program in the form attached hereto as Exhibit A, "Identity Theft Prevention Program," and incorporated herein by this reference (the "ITPP" or the "Program") and have recommended that the Program now be approved and adopted by the City Council for implementation; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKvVILA, WASHINGTON, HEREBY RESOLVES AS FOLLOWS: Identity Theft Prevention Program Adopted. The Tukwila Identity Theft Protection Program, a copy of which is attached hereto as Exhibit A, and by this reference fully incorporated herein, is hereby approved and adopted, effective the date set forth below. City staff is hereby authorized and directed to implement the Program in accordance with its terms. . PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Special Meeting thereof this day of .2009. ATTEST / AUTHEl\TTJ:CATED: Joan Hernandez, Council President Christy O'Flaherty, CMC, City Clerk APPROVED AS TO FORM BY: Filed with the City Clerk: Passed by the City Council: Resolution Number: Office of the City Attorney Attachment: Exhibit A, Identity Theft Prevention Program C\Documents and Settings\All Users\Desktop\Kelly\MSDATA \Resolutions\Red Flags Identity Theft-doc SKksn 2/25/20':)9 Page 1 of 1 Exhibit A CITY OF TUKWILA IDENTITY THEFT PREVENTION PROGRAM 1. PROGRAM ADOPTION. The City of Tukwila developed this Identity Theft Prevention Program ("Program") pursuant to the Federal Trade Commission's Red Flags Rule ("Rule"), which implements Sections 114 and 315 of the Fair and Accurate Credit Transactions Act of 2003. This Program was developed with the oversight and approval of the City's Finance Director. After consideration of the size and complexity of the City's operations and account systems and the nature and scope of the City's activities, the City Council determined that this Program was appropriate for the City, and therefore approved this Program by the adoption of Resolution No. on the day of ,2009. 2. PROGRAM PURPOSE AND DEFINITIONS A. Fulfilling Requirements of the Red Flags Rule. Under the Red Flags Rule, every financial institution and creditor is required to establish an identity theft prevention program tailored to its size, complexity and the nature of its operation. The Program must contain reasonable policies and procedures to: 1) Identify relevant red flags as defined in the Rule and this Program for new and existing covered accounts, and incorporate those red flags into the Program; 2) Detect red flags that have been incorporated into the Program; 3) Respond appropriately to any red flags that are detected to prevent and mitigate identity theft; and 4) Update the Program periodically to reflect changes in risks to customers or to the safety and soundness of the City from identity theft. B. Red Flags Rule Definitions Used in this Program. For the purposes of this Program, the following definitions apply: 1) Account. "Account" means a continuing relationship established by a person with a creditor to obtain a product or service for personal, family, household or business purposes. 2) Covered Account. A" covered account" means: a) Any account the City offers or maintains primarily for personal, family or household purposes, that involves multiple payments or transactions; and C:\Documents and Settings\A1l Users\Desk:top\Kelly\MSDAT A \Resolutions\Red Flags Identity Theft Exhibit Adoc SH:ksn 2/2512009 Page 1 of7 b) Any other account the City offers or maintains for \vhich there is a reasonably foreseeable risk to customers or to the safety and soundness of the City from identity theft. 3) Creditor. "Creditor" has the same meaning as defined in Section 701 of the Equal Credit Opportunity Act, 15 U.s.e. 1691a, and includes a person or entity that arranges for the extension, renewal or continuation of credit, including the City. 4) Customer. A "customer" means a person or business entity that has a covered account with the City. 5) Financial Institution. "Financial institution" means a state or national bank, a state or federal savings and loan association, a mutual savings bank, a state or federal credit union, or any other entity that holds a "transaction account" belonging to a customer. 6) Identifying Information. "Identifying information" means any name or number that may be used, alone or in conjunction with any other information, to identify a specific person, including name, address, telephone number, social security number, date of birth, government passport number, employer or taxpayer identification number or unique electronic identification number. 7) Identity Theft. "Identity theft" means fraud committed using the identifying information of another person. 8) Red Flag. A" red flag" means a pattern, practice, or specific activity that indicates the possible existence of identity theft. 9) Service Provider. "Service provider" means a person or business entity that provides a service directly to the City relating to or in connection with a covered account. 3. IDENTIFICATION OF RED FLAGS. In order to identify relevant red flags, the City shall review and consider the types of covered accounts that it offers and maintains, the methods it provides to open covered accounts, the methods it provides to access its covered accounts, and its previous experiences with identity theft. The City identifies the following red flags, in each of the listed categories: A. Notification and Warnings from Credit Reporting Agencies - Red Flags. 1) Report of fraud accompanying a credit report; 2) Notice or report from a credit agency of a credit freeze on a customer or applicant; C:\Documents and SettingsWI Users\DeskLop\KeIly\..MSDATA\Resolutions\Red Flags Identity Theft Exhibit Adoc SH:ksn 2/2512009 Page 2 of7 3) Notice or report from a credit agency of an active duty alert for an applicant; and 4) Indication from a credit report of activity that IS inconsistent with a customer's usual pattern or activity. B. Suspicious Documents - Red Flags. 1) Identification document or card that appears to be forged, altered or inauthentic; 2) Identification document or card on which a person's photograph or physical description is not consistent with the person presenting the document; 3) Other document with information that is not consistent with existing customer information (such as a person's signature on a check appears forged); and 4) Application for service that appears to have been altered or forged. C. Suspicious Personal Identifying Information -Red Flags. 1) Identifying information presented that is inconsistent with other information the customer provides (such as inconsistent birth dates); 2) Identifying information presented that is inconsistent with other sources of information (for instance, an address not matching an address on a driver's license); 3) Identifying information presented that is the same as information shoV\Tfi on other applications that were found to be fraudulent; 4) Identifying information presented that is consistent with fraudulent activity (such as an invalid phone number or fictitious billing address); 5) Social security number presented that is the same as one given by another customer; 6) An address or phone number presented that is the same as that of another person; 7) Failing to provide complete personal identifying information on an application when reminded to do so (however, by law social security numbers must not be required); and 8) Identifying information which is not consistent with the information that is on file for the customer. C:\Documents and SettingsWI Users\Desk'1op\Kelly",-MSDATA\Resolutions\Red Flags Identity Theft Exhibit Adoc SH:ksn 2/2512009 Page 3 of7 D. Suspicious Account Activity or Unusual Use of Account - Red Flags. 1) Change of address for an account followed by a request to change the account holder's name; 2) Payments stop on an otherwise consistently up-to-date account; 3) Account used in a way that is not consistent with prior use (such as very high activity); 4) Mail sent to the account holder is repeatedly returned as undeliverable; 5) Notice to the City that a customer is not receiving mail sent by the City; 6) Notice to the City that an account has unauthorized activity; 7) Breach in the City's computer system security; and 8) Unauthorized access to or use of customer account information. E. Alerts from Others - Red Flag. 9) Notice to the City from a customer, a victim of identity theft, a law enforcement authority or other person that it has opened or is maintaining a fraudulent account for a person engaged in identity theft. 4. DETECTING RED FLAGS A. New Accounts. In order to detect any of the red flags identified above associated with the opening of a new account, City personnel will take the following steps to obtain and verify the identity of the person opening the account: 1) Require certain identifying information such as name, date of birth, residential or business address, principal place of business for an entity, driver's license or other identification; 2) Verify the customer's identity (for instance, review a driver's license or other identification card); 3) Review documentation showing the existence of a business entity; and 4) Independently contact the customer. B. Existing Accounts. In order to detect any of the red flags identified above for an existing account, City personnel will take the following steps to monitor transactions with an account: 1) Verify the identification of customers if they request information (in person, via telephone, via facsimile, via email); C:\Documents and SettingsWI Users\Desk."1op\Kelly\t\'1SDA T A\Resolutions\Red Rags Identity Theft Exhibit Adoc SH:ksn 2/25/2009 Page 4 of7 2) Verify the validity of requests to change billing addresses; and 3) Verify changes in banking information given for billing and payment purposes. 5. PREVENTING AND MITIGATING IDENTITY THEFT. In the event City personnel detect any identified red flags, such personnel shall take one or more of the following steps, depending on the degree of risk posed by the red flag: A. Prevent and Mitigate Identity Theft. 1) Monitor a covered account for evidence of identity theft; 2) Contact the customer with the covered account; 3) Change any passwords or other security codes and devices that permit access to a covered account; 4) Not open a new covered account; 5) Close an existing covered account; 6) Re-open a covered account with a new number; 7) Not attempt to collect payment on a covered account; 8) Notify the Finance Director for determination of the appropriate step(s) to take; 9) Notify law enforcement; or 10) Determine that no response is warranted under the particular circumstances. B. Protect Customer Identifying Information. In order to further prevent the likelihood of identity theft occurring with respect to City accounts, the City shall take the following steps with respect to its internal operating procedures to protect customer identifying information: 1) Secure the City website but provide clear notice that the website is not secure; 2) Undertake complete and secure destruction of paper documents and computer files containing customer information; 3) Make office computers password protected and provide that computer screens lock after a set period of time; 4) Keep offices clear of papers containing customer identifying information; 5) Request only the last 4 digits of social security numbers (if any); C:\Documents and SettingsV\.l1 Users\Desl'1op\Kelly'-MSDA T A\Resolutions\Red Flags Identity Theft Exhibit A.doc SH:ksn 2/25/2009 Page 5 of7 6) Maintain computer virus protection up to date; and 7) Require and keep only the kinds of customer information that are necessary for City purposes. 6. PROGRAM ADMINISTRATION A. Oversight. 1) The Finance Director or other designated city employee at the level of senior management shall be responsible for developing, implementing, and updating the Program. 2) The Finance Director shall also be responsible for the Program administration, for appropriate training of City staff on the Program, for reviewing the annual staff report required under the Program, as well as any other staff reports regarding the detection of red flags and the steps for preventing and mitigating identity theft, determining which steps of prevention and mitigation should be taken in particular circumstances, and considering periodic changes to the Program. B. Staff Training and Reports. City staff responsible for implementing the Program shall be trained either by or under the direction of the Finance Director in the detection of red flags, and the responsive steps to be taken when a red flag is detected. Additionally, a compliance report shall be provided annually to the Finance Director. The annual compliance report shall, at a minimum, address the following: 1) The effectiveness of the City's policies and procedures in addressing the risk of identity theft in connection with the opening of covered accounts and with respect to existing covered accounts; 2) Service provider arrangements; 3) Significant incidents involving identity theft and the City's response; and 4) Recommendations for material changes to the Program. C. Service Provider Arrangements. In the event the City engages a service provider to perform an activity in connection with one or more covered accounts, the City shall take the following steps to require that the service provider performs its activity in accordance with reasonable policies and procedures designed to detect, prevent, and mitigate the risk of identity theft. 1) Require, by contract, that service providers acknowledge receipt and review of the Program and agree to perform their activities with respect to City covered accounts in compliance with the terms and conditions of the Program C:\Documents and Settings\A1I Users\Desliop\Kelly\.MSDATA\Resolutions\Red Flags Identity Theft Exhibit Adoc SH:ksn 2/25/2009 Page 6 of7 and with all instructions and directives issued by the Finance Director relative to the Program; or 2) Require, by contract, that service providers acknowledge receipt and review of the Program and agree to perform their activities with respect to City covered accounts in compliance with the terms and conditions of the service provider's identity theft prevention program and will take appropriate action to prevent and mitigate identity theft; and that the service providers agree to report promptly to the City in writing if the service provider in connection with a City covered account detects an incident of actual or attempted identity theft or is unable to resolve one or more red flags that the service provider detects in connection with a covered account. D. Customer Identifying Information and Public Disclosure. The identifying information of City customers with covered accounts shall be kept confidential and shall be exempt from public disclosure to the maximum extent authorized by law, including RCW 42.56.230(4). The City Council also finds and determines that public disclosure of the City's specific practices to identify, detect, prevent, and mitigate identity theft may compromise the effectiveness of such practices and hereby direct that, under the Program, knowledge of such specific practices shall be limited to the Finance Director and those City employees and service providers who need to be aware of such practices for the purpose of preventing identity theft. 7. PROGRAM UPDATES. The Program will be periodically reviewed and updated to reflect changes in risks to customers and to the safety and soundness of the City from identity theft. The Finance Director shall, at least annually, review the annual compliance report and consider the City's experiences with identity theft, changes in identity theft methods, changes in identity theft detection and prevention methods, changes in types of accounts the City maintains and changes in the City's business arrangements with other entities and service providers. After considering these - factors, the Finance Director shall determine whether changes to the Program, including the listing of red flags, are warranted. If warranted, the Finance Director shall present the recommended changes to the City Council for review and approval. C:\Documents and Settings\/\JI Users\Desklop\Kelly\J\1SDAT A\Resolutions\Red Flags Identity Theft Exhibit Adoc SH:ksn 2/25/2009 Page 7 of7 KENYON DISEND, PLLC THE MWY7CIPAL LA VI FIRM 11 FRONT STREET SOUTH ISSAQUAH, IV ASHINGTON 98027-3820 WW,V .KE1'<"'YONDISEND .COM (425) 392-7090 . (206) 628-9059 FAX (425) 392-7071 .MICHAEL R. KENYON BRUCE L. DISEND SHELLEY M. KERSLo\.KE MARGARET J. KING KARl L. SA1'\'D NOEL R. TREAT RENEE G. IV ALLS AMY J 0 PEARSALL SANDRA S.lVIEADOWCROFT CHRIS D. BACHA BOB C. STERBANK TD: Mayor Jim Haggerton and Members of the City Council Rhonda Berry, City Administrator FROM: Shelley M. Kerslake, City Attorney Shawn Hunstock, Finance Director DATE: February 18,2009 RE: Overview of Requirements of FTC Red Flags Rule I. BACKGROUND In 2003, Congress passed the Fair and Accurate Credit Transaction Act ("FACTA") (Public Law 108-159). To implement the identity theft provisions of FACTA, the Federal Trade Commission ("FTC") was charged with promulgating rules that require the adoption of certain identity theft prevention programs. The FTC adopted these rules, kno\vn as the "Red Flags Rule," on November 7, 2007. The Red Flags Rule requires fmancial institutions and creditors that hold consumer accounts to develop and implement a written Identity Theft Prevention Program by May 1, 2009. City utilities are one of the entities that must comply with this requirement. 1 Because the deadline for adopting a 'Nritten Identity Theft Prevention Program ("Program") is approaching, the purpose of this memorandum is to outline the Program requirements and identify some issues for consideration during the course of adoption. The FTC Red Flags Rule ("Rule"), and its appendix, also provide specific suggestions and examples of red flags and suggested responses that a city may use to create its Program. A draft Ordinance with an attached Program that incorporates the Rule's suggestions is provided with this memorandum. A copy of the relevant Rule is also provided. II. REQUIREMENTS To comply with the new Rule, Tukwila must develop and implement a written Program that is appropriate for the size and complexity of the City, and which is "designed to detect, prevent and mitigate identity theft in connection with the opening of a covered account or any existing covered account.,,2 Under the Rule, a "covered account" is: I The Red Flags Rule and Address Discrepancy Rules apply to "fmancial institutions" and "creditors" with "covered accounts." A "creditor" is defined as any entity that regularly extends, renews, or continues credit and specifically includes utility companies. 16 C.F.R. ~ 681.2(b)(3)(ii). 216 C.F.R. ~ 681.2(d). C:\DOCUJI,1E-1 \kathyp\LOCALS-IiT empIXPgrpwise\Tuk - Memo - Red Flag Rules _ 2.doc/KIS/02118/09 SERVING VVASHINGTON CUIES SINCE 1993 Any account a city or utility offers or maintains primarily for personal, family or household purposes, that involves multiple payments or transactions; and Any other account a city or utility offers or maintains for which there is a reasonably foreseeable risk to customers or to the safety and soundness of the city or utility of identity theft. 3 Accordingly, the first step in preparing the City's Program is to identify all City accounts that constitute a "covered account." Second, the Program must include reasonable policies and procedures for detecting, preventing, and mitigating identity theft. To accomplish this, the Program must include procedures to focus on "red flags" that, with further analysis, would suggest that identity theft might be occurring. Red flags are defmed as patterns, practices, or specific activities that indicate the possible existence of identity theft.4 The Rule identifies five general categories of red flags and suggested responses. The general red flag categories are: 1. The receipt of warnings from consumer reporting agencies; 2. Providing suspicious documents to a city; 3. Providing suspicious personal identifying information; 4. The unusual use of an account; and 5. Notices from customers, victims, or law enforcement of identity theft in connection with a covered account. While the FTC's Red Flags Rule provides a helpful template of categories and suggested responses to incorporate into a required Program, each city must determine the specific aspects to include or expand upon in its Program after a review of its specific situation. 5 This suggests that each city should consider which particular actions or circumstances concerning its "covered accounts" might indicate identity theft, and consider including those actions or circumstances as a defmed "red flag." Third, the Program must include procedures to accomplish the following: 1. Identify relevant red flags for covered accounts and incorporate those red flags into the Program; 2. Detect red flags that have been incorporated into the Program; 3. Respond appropriately to any red flags that are detected to prevent and mitigate identity theft; and 4. Ensure the Program is updated periodically, to reflect changes in risks to customers or to the safety and soundness of the creditor from identity theft. 3 16 C.F.R. S 681.2(3). 4 16 C.F.R. S 681.2(b)(9). 5 This issue is discussed in more detail under Section III of this memorandum. -2- C\DOCUME- J\kathyp\LOCALS-l \Temp\XPgrpwise\Tuk - Memo - Red Flag Rules_2.doc/KIS/02i18/09 In addition to the foregoing, a Program must include certain administrative procedures. An initial written Program must receive approval from the City Councilor the utility's board of directors or an appropriate committee of the board.6 The Council, board, or committee must also continue with oversight, development, implementation, and administration of the Program or assign such duties to an employee at the senior management level. 7 Third, as part of this implementation and oversight, staff must receive proper training concerning implementation of the Program. 8 Finally, staff must prepare a staff report so that the program administrator or Council can evaluate the effectiveness of the Program with respect to open and existing accounts, service provider arrangements, significant incidents and responses, and recommendations for change. 9 III. COMPLIANCE 'While all cities \vith utilities must comply with the Rules by adopting a Program, the extent of the Program v,Till depend on the size and practices of the utility. Because large cities and utilities will have different issues than small cities and utilities, there is no one-size-fits-all solution. Additionally, wI-tile the Rule requires the adoption of a Progralll, it also discusses the need for assessment and application of policies addressing the unique requirements of the regulated entity. For example, if a city does not use or receive credit reports as part of its utility billing services, then it will not need to include in its category of red flags a procedure for addressing alerts, notifications, or other warnings received from consumer reporting agencies. The process of creating the policies adopted in the City's Program is therefore as important as complying with the rules adopted by the Program. A Program with procedures and policies that do not apply to the City's circumstances will likely pose a bigger problem than adopting a solid Program that meets that City's needs a fev.,T weeks beyond the November 1,2008 deadline. 'While the FTC has the authority to enforce the Red Flags Rule and assess penalties not to exceed $2,500 per violation for a failure to adopt a policy, a statement from the Minnesota Municipalities Utilities Association's website explains that the FTC will not be checking individual utilities to see if the deadline is met. Accordingly, having a \vell thought-out program that is applicable to Tukwila's specific needs is preferable to adopting a cookie cutter policy or plan. 616 C.F.R. & 681.2(e)(1). 716 C.F.R. & 681.2(e)(2). 816 C.F.R. & 681.2(e)(3)-(4). 9 Appendix A to Part 681 A(VI)(b)(1). -3- C:\DOCUlvIE-l ikathyp\LOCALS-IiTemplXPgrpwise\Tuk - Memo - Red Flag Rules_2.docIKISf021l8f09 City of Tukwila Jim Haggerton, Mayor FOURTH QUARTER YEAR-END REPORT TO COUNCIL October 1 - December 31, 2008 Prepared for Finance & Safety Committee MAYOR'S OFFICE 2008 YEAR END SUMMARY 2008 was a year of learning for our new Mayor and initiation of change throughout the City, including creation of a new IT Department and hiring of our new Finance Director. We held community meetings and many Council meetings on Tukwila Village and worked through the RFQ and RFP processes and selected Tarragon as the developer. Our Human Services Division saw increased need for emergency housing related assistance, resulting in our funds being depleted in October. We provided information and referral for 1,015 requests, and sponsored two forums on homelessness with the City of SeaTac. 4th QUARTER SIGNIFICANT ISSUES The emphasis in the 4th Quarter was oversight of the City's first biennial budget, and continued efforts on Tukwila South. Negotiations began with Tarragon for the Tukwila Village Project. Our City Clerk's office processed 2523 business license renewals (173 more than in 2007). Our Human Services Division responded to 296 requests for information and referral (30% increase from last year). We had to turn away over 50 households needing assistance. We hosted our 3rd Domestic Violence Walkathon. BUDGET PROGRAM GOALS 1. Continue Mayor's and Administration's participation in reqional stewardship efforts in the Green/Duwamish watershed: Completed for year, ongoing for 2009. 2. Continue Mayor's involvement in reqional efforts includinq but not limited to, WRIA 9, Cascade Water Alliance, Valley Communications, Kino County Flood Control Zone District and Suburban Cities Association: Completed for year, ongoing for 2009. 3. Continue "qreen city" initiatives: Completed for year, ongoing for 2009. 4. Continue to oversee efforts to develop Tukwila Villaqe: Completed for year, ongoing for 2009. 5. Continue efforts to improve existinq housino stock: Completed for year, ongoing for 2009. 6. Continue efforts to secure Federal appropriations in support of key projects: Completed for year, ongoing for 2009. 7. Work with City Departments, business community, and residents to execute a successful Centennial campaiqn: Completed for year, ongoing for 2009. 8. Prepare draft Civil Service Desk Manual: Deferred. Economic Development 1. Coordinate Tukwila Villaqe development: RFQ and RFP processes completed, developer selected, and negotiations started. 2. Actively support revitalization on Tukwila International Boulevard: Ongoing work with Highway 99 Action Committee. 3. Expand marketinq efforts to attract business and development: Working with-oroKers- and developers as requested. Collaborated with adjacent cities to publish the Seattle Southside business attraction brochure. 4. Build relationships with businesses and property owners in the Tukwila Urban Center (TUC): Ongoing. 5. Support City departments in efforts impactinq the business community such as updatinq the Siqn Code and development of impact fees: Provided input as needed. AFTER ACTION REVIEW Page 2 City Clerk 1. Succession Planninq: The former City Clerk retired April 1, 2008. The Deputy City Clerk was hired and began on July 16, 2008. A staffing shortage remains for the new Administrative Support Coordinator position approved for 2008. 2. Continue FEMA sponsored National Incident Manaqement System (NIMS) traininq for staff: The required course was not offered this quarter. 3. Provide Access and Excel database traininq for all staff: The City Clerk attended training toward acquisition of a Master Municipal Clerk Certificate with a sem!nar in Meeting Management and Tough Situations and training in Dealing Effectively with Unacceptable Employee Behavior. The Deputy City Clerk attended the AWC Open Government Workshop. The Administrative Support Coordinator (Records Management) attended the Association of Records Managers and Administrators (ARM A) Conference; and two Administrative Support Technicians attended Excel Training. City Clerk's Office 2008 Statistics FUNCTION Quarterly Year-End Totals Totals Business Licenses: General Licenses issued 76 2523 Adult Entertainer/Manager processed/issued 4 93 Peddlers, Tow Truck, Cabaret, Temporary issued 5 30 Amusement Devices - in process I 18 locations Records ManagemenUCentral Files: I Boxes transmitted to Records Center 249 I N/A Boxes destroyed per State Retention Schedule 144 N/A Boxes of essential records Microfilmed 22 N/A Contracts reviewed/processed 49 134 Legislative Process/Legal Requirements: Council and Committee Agenda Packet preparation 22 97 Ordinances/Resolutions prepared/reviewed/processed 20 49 Call for Bids review/coordination/opening 4 14 Public Records Requests 14 49 Central Services: I Passports Issued 63 455 Notary Services 44 265 Pet Licenses Issued 12 122 History Book Sales 2 I 31 Equity & Diversity Commission 1. Support and implement the qoals of the National Leaque of Cities Inclusive Communities Platform: Completed for the 2008 calendar year. 2. Assist residents to overcome lanquaqe barriers by helpinq them qain access to information and resources in the community: Completed for the 2008 calendar year. The Commission has provided financial assistance to the Tukwila School District and Community Schools Collaboration for: culturally-based parent nights at the schools; Multicultural Action Committee's Leadership Camp, and Cultural World's Fair at Foster High School. 3. Link aqencies and residents to interpreters and translators to assure our city is an inclusive community: Ongoing, as requests are made to the Commission. 4. Work with school and community qroups to promote issues of equity and fairness and support cultural proqrams, education and traininq: Completed for the 2008 calendar year. Hotel/Motel Tax 1. Work with City departments, business community, and residences to execute a successful Centennial campaiqn: Completed; positive spikes in media coverage continue as planned. 2. Continue efforts to market Seattle Southside as a premier travel destination: Ongoing. 3. Support positive relationships between the travel and tourism industry, business community, and city qovernment: Ongoing, Program Manager serves as President of Washington Association of Convention & Visitor Bureaus for 2008 and appointed to the Governors' WA State Tourism Commission. 4. Continue implementinq proqram performance reportinq based on quidelines provided by Destination Marketinq Association International: Coordinate data collection with IT department complete, new procedures in place, tracking ongoing. C:\y.indata\Councir\lnfoMemoOuarterlies.doc AFTER ACTION REVIEW Page 3 Sister Cities Committee 1. Continue to raise funds for Sprinq 2008 visit: Visit deferred to Spring 2009. 2. Recruit student/adult deleqation and plan Sprinq 2008 visit: Visit deferred to Spring 2009. Human Services 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. Implement RFP Process for 2009/2010: Process completed, contract meetings started. Implement, manaqe, and monitor 2008 Minor Home Repair proqram. Administer proqram on behalf of Tukwila, SeaTac and Des Moines: Successfully competed for continued program in 09. Collecting service satisfaction data from clients served. Outreach to diverse Tukwila residents to identify needs and opportunities: Attended Refugee forums, met with Burundian residents, met with Veterans program staff, trained cultural liaisons through Community Schools program, translated brochure into Somali. Participate in development of the South Kinq County Homeless Plan: Participated in subregional forum. Provided education to targeted audience for homeless meetings. Will award funding for subregional homeless coordinator. Coordinate services with Tukwila Community Schools Collaboration: Maintain communication with organization and program managers. Support site coordinators as needed. Participate on Interiurisdictional Review Team: Participated in decision making for 2009 CDBG capital awards. Support subreqional efforts in community capacity buildinq: Started work with SeaTac and Habitat around COAD (emergency management). Continue sharing with other cities. Coordinate efforts with Economic Development. Code Enforcement. Parks and Recreation. Planninq, Public Works. Police and Fire: Respond to information and referral needs from City departments. Continue coordination with Crime Hotspots, Community Oriented Policing, Code enforcement, Economic Development. Build increased communication/coordination with community orqanizations: Ongoing - met with Seattle Jaycees, new Pastor at Riverton Park United Methodist. Provide same day information and referral response: Served 296 requests for assistance. Fill vacant Advisory Board position: Board is full at this time. Provide support for sub-reqional human services communication/planninq: Co-facilitated second homeless meeting, participate in regional domestic violence and refugee planning meetings. Provided support as needed for local STEPs grantees. Started planning with University of Phoenix around human service issues. CITY ATTORNEY 2008 YEAR END SUMMARY This year was very busy for the legal department. We continue to assist staff with the negotiation of development agreements and other contracts as well as assist with Shoreline Master Program update issues. Code enforcement is also a priority for our department and we have assisted staff with several successful efforts to clean-up long standing neighborhood issues. This year saw the successful conclusion of the Pacific Court matter leading to clean-up of the property as well as reimbursement for city expenses. We look forward to assisting the city will many upcoming issues in 2009. 4th QUARTER SIGNIFICANT ISSUES This quarter continued to be dominated by work on the Tukwila South Development Agreement and related issues. Our office has been working diligently with city administration to bring this matter to closure. In addition, assisting staff with the development of impact fees for fire and parks was a priority and was passed in December 2008. BUDGET PROGRAM GOALS 1. Provide city-wide traininq in coniunction with Administrative Services related to personnel issues: Ongoing. 2. Work with City staff on Tukwila Villaqe Proiect: Ongoing. 3. Continue to update and revise standardized contracts and other form documents: Ongoing. C :\'.'.'indata\Co~ncil\lnfoMemaQuarterlies_doc AFTER ACTION REVIEW Page 4 4. Continue to work with City staff on reqional issues and reqional proiects or proposals impactinq the City: Ongoing. 5. Assist staff in developinq an LID proqram: Ongoing. 6. Work with City staff on code enforcement issues and on strenqtheninq provisions of the Tukwila Municipal Code to allow for more effective code enforcement: Ongoing. 7. Work with the Department of Community Development on Comprehensive Plan updates and shoreline manaqement issues: Ongoing. 8. Work with City staff to develop streamlined procedures for administrative hearinqs and non-tort Iitiqation: Ongoing. 9. Work with City staff to revise the City's siqn code: Ongoing. 10. Develop operatinq procedures for litiqation process: Ongoing. 11. Maintain efforts to keep prosecution costs down: Ongoing. MUNICIPAL COURT 2008 YEAR END SUMMARY This year we were able to get our Jail Alternatives Program functioning smoothly. We are anxious to see the cost savings when receive/review the appropriate numbers. We believe the program has been extremely successful as evidenced by City of SeaTac's participation (other cities are interested too). In another significant cost savings measure, we consolidated all our non-Spanish interpreter calendars to cut the number of interpreter hearings. Since we are required to pay interpreters a two-hour minimum, we believe this move will save a great deal. We recently replaced our video attorneys with our current public defense firm and are already seeing an increase in the quality of service. This change will allow more cases to reach dispositions in a more timely fashion. We have seen an increase in felony decline cases (King County Prosecutor's decision not to file rather minor felonies and leave them to the City to file as misdemeanors) but we have been able to adjust calendars to deal with the increased volume. The attorneys have also worked well together to deal with this situation. 2008 5700 $382, 447.32 (up $24,000 from 2007) 4th QUARTER SIGNIFICANT ISSUES Charges Filed City Revenue Collected 2009 Projections 6000 $400,000.00 This quarter we continued to emphasize training and succession planning. During the last 2 weeks of the year, the court spends a great deal of time training staff on and off-site. A couple of notable training events: Kim Gilman from HR taught a blood borne pathogen class, the entire court attended a day-long tour of the Department of Licensing in Olympia to learn about their procedures and how to mutually improve services, and the court participated in a refugee/cultural orientation training program in Seattle. BUDGET PROGRAM GOALS 1. Continue to retool and expand Jail Alternative Proqram: Ongoing. Jail savings were significant this quarter. We've seen an increase in attorney recommendations for JAP in lieu of jail time. City of SeaTac has agreed to contract services with our court for this service. The court will bill SeaTac for defendants who participate rather than billing the defendant. This will ensure payment. 2. Monitor case volume/workload in order to provide input in pendinq public defender contract neqotiations: Done for 2008. We were able to get the contract signed as well as have the video hearings added to our primary defense contract. Quality of service on video has increased remarkably. 3. Prepare for pendinq Union contract issues as they relate to court specific needs: Done for 2008. Court reached tentative agreement on all issues. 4. Increase use of on-line court resources to enhance court services and reduce printinq costs: Done for 2008. IT Department helped us successfully incorporate laptop computers in courtroom C:\wi ndata\Council\lnfoMem-:lQuarteriies.doc AFTER ACTION REVIEW Page 5 proceedings. A computer is available for the city attorney, defense attorneys, and judge. The court does not print information for these individuals anymore (formerly printed hundreds of pages for each court appearance). Additionally, the court obtained online access to DOL information allowing our staff to quickly remove "holds" on defendants' licenses so they may reinstate their privilege to drive right away. The previous procedure required emails or faxes to DOL and a significant delay in the proper records corrections. 5. Expand participation in county-wide trial court coordination efforts: Ongoing. Court leadership participating in county-wide efforts to consolidate interpreter services and for a possible regional mental health court. FINANCE DEPARTMENT 2008 YEAR-END SUMMARY The finance staff have undergone one of the most challenging years in recent history. With three different Finance Directors during 2008, the turnover of a key position, the Senior Accountant position, and the hiring of a Deputy Finance Director, the changes in leadership were numerous. Staff was able to adapt to the changes very well, including changes in the direction of the department and a renewed emphasis on customer service. The city received a clean audit opinion from the State Auditor's Office, which is a testament not only to staff competency in Finance, but also sound financial practices in each of the departments. 4th QUARTER SIGNIFICANT ISSUES One of the significant events during the fourth quarter was completion of a draft budget and CIP, presentation of each to City Council and passage on December 15th. This was the City's first biennial budget, and the change from a single year budget included substantial revisions to the budget development process and the document itself. Given the length of time for completion and presentation of the budget, the process with Council was substantially different this time than in years past. Rather than department presentations to different committees, the budget was presented at consecutive Council and Committee of the Whole meetings. Another major event was the approval for a variety of process improvements for the Finance department. A new cashiering system was purchased for the front counter in Finance, which staff is scheduled for training and implementation the week of January 26th. We also purchased a site license for EDEN Financial Systems, which will allow unlimited users throughout the city. This will give Directors and their staff immediate access to budgetary information, and help them make informed decisions. Another major accomplishment during the quarter was the hiring of Peggy McCarthy as the Deputy Finance Director. This is a new job title for the department. Peggy will have direct oversight of the major operations of the department including payroll, accounts payable and utilities. Peggy is a life long resident of Tukwila, is very ingrained within the community, and is excited to contribute to the department and the city as a whole. BUDGET PROGRAM GOALS 1. Complete Comprehensive Annual Financial Report (CAFR) by May 31,2008: Completed. 2. Continue Budqet Manual development: No update to report. 3. Continue development of Risk Manaqement policies and procedures: No update to report. FIRE DEPARTMENT 2008 YEAR END SUMMARY In 2008 the Fire Department responded to 4824 calls with 3364 of those aid and 1460 being fire related. The Fire Department Master Plan was completed and adopted and impact fees were passed. We C:\windata\Council\lnfoMemoQuarterties.doc AFTER ACTION REVIEW Page 6 provided first aid/CPR and extinguisher classes as well as blood pressure screening to city employees. We had many significant or potentially significant responses including the roof fire at Qwest, an Apartment fire at the Canyon Estates, a mutual aid school fire and a mutual aid apartment fire in SeaTac, two high profile shootings at Gordy's and Westfield Mall and several zone rescue and haz-mat incidents. Fire prevention was busy with several large projects including the mall expansion, three Boeing projects and a large Sabey remodel. They also investigated several arson related fires including six vehicle fires and one fatality vehicle fire. The shifts participated in several Zone III drills including one dealing with self-extrication, one dealing with ventilation and several rescue, haz-mat and suppression drills. We also had drills familiarizing the crews with the light rail guide way. The crews also completed their annual training requirements for their EMT certification. We provided personnel to many departments throughout the year to act as assessors for their promotional exams and called on them to assist us in our battalion chief exam in November. We finished the year down four personnel, with three on disability and one pursuing an opportunity with another department. 4th QUARTER SIGNIFICANT ISSUES The fourth quarter of 2008 was challenging. One of our training office staff was out on disability, one shift firefighter was out with an injury, one shift battalion chief was off due to medical reasons and one shift firefighter elected to continue her career with another department. A large fire loss was averted at a recent apartment fire. Rapid action and good decisions confined the fire to a single unit. We participated in the Zone III drills; our crews again received recognition for their professionalism. We provided First Aid/CPR and extinguisher training to city personnel as well as periodic blood pressure screening. We conducted a multi-agency post incident analysis of the mall shooting; lessons learned at this PIA should result in better coordination between responding agencies in the future. Fire prevention attempted to catch up with some work that was placed on the back burner during the mall expansion. Several large remodels including the Sabey Data Center were initiated during the last quarter. They investigated several fires including one at a Boeing facility that again confirmed the value of sprinklers. In this case, one activated head prevented the building from burning down! BUDGET PROGRAM GOALS Administration 1. Conduct annual manaqement traininq: Completed. 2. Review and update department policies and procedures as needed: Ongoing. 3. Coordinate National Incident Manaqement System traininq for City personnel as needed: Completed. 4. Add, update or replace department computers as needed: Completed. 5. Apply for applicable qrants: Ongoing. 6. Update six-year plan: Delayed to 2009. 7. Coordinate development of specifications for replacement aid car: Delayed to 2009. 8. Conduct a Reqional Fire Authority study: Completed. Suppression 1. Test all fire hoses, apparatus pumps and ladders to meet manufacturer's specifications: Completed. 2. Complete all assiqned company level inspections: Ongoing. 3. Participate in public relations and education events: 1 CPR/First Aid course held 4th quarter. 4. Participate in scheduled traininq: department, zone, reqional, national: Ongoing. 5. Continue development of small tool replacement schedule: As staff time permits. Fire Prevention & Investigation 1. Continue to convert fire protection plans to compact disc storaqe media: Project suspended. 2. Have fire prevention officers attend police academy to obtain limited commissions for fire investiqations: Currently no slots in Academy. 3. Add additional fire prevention officer for inspection load related to Westfield expansion: Completed. 4. Continue to provide timely plan review and inspections for our customers qiven the increased plan review and inspection loads related to the Westfield expansion: Currently maintaining 7-10 day review cycle. C :\Y/lndata\Counci1\lnfor...1emoQuarterli eS.doc AFTER ACTION REVIEW Page 7 *Plan Review Fees Collected: *Special Permit Fees Collected: *Re-inspection Fees Collected: Fourth Quarter $10,163.00 $12,200.00 $ 0.00 Yearly Totals $81,499.00 $68,100.00 0.00 *Initial Inspections: *Reinspections: *Night Life Safety Inspection: Training 1. Incorporate a "Pre-Fire Tour" proqram in the department: Complete. 2. Incorporate reqular visits to shift drills by a Traininq Division officer: In process. 3. Actively participate in Zone 3 and Kinq County Traininq Officer duties: Ongoing. 4. Develop a lonq ranqe plan to have 100% of our drivers attend the Advanced Pump Academy: Plan developed and being implemented. 5. Develop a lonq ranqe plan to have all our truck company officers and firefiqhters, assiqned to the ladder truck, attend the Advanced Truck Academy: Plan developed and being implemented. 6. Submit a plan to Administration for reqular attendance by our members to the National Fire Academy: In process. Fourth Quarter 383 127 35 Yearly Totals 1266 773 143 Facilities 1. Install automatic standby power at all stations: Dependent upon Public Works Department. 2. Paint interior of Station 52 and Station 53, and the interior and exterior of Station 51: Dependent upon 303 fund. 3. Remodel/Relocate kitchen at Station 51: Remodel complete. 4. Paint Apparatus Bay at Station 54: Dependent upon 303 fund. 5. Research electronic air filterinq for each station: Public Works 5 year plan. 6. Replace curbinq at Station 51: Dependent upon 303 funds. Hazardous Materials Team 1. Increase Team membership to have a minimum of four technicians on duty: Ongoing (long term goal). 2. Have all officers and actinq officers "HazMat Incident Commander" certified: As needed and required. 3. Implement the new HazMat Technician Traininq Manual: Ongoing. 4. Review HazMat drill codes and revise to line UP with current traininq processes, includinq the new Technician Traininq Manual: Ongoing. Rescue Team 1. Meet annual traininq requirements for technical rescue, per NFPA 1670 and NFPA 1006: Ongoing. 2. Provide swiftwater rescue technician traininq: 3 new technicians trained/Ongoing. 3. Pursue the placement and construction of at least one boat ramp into the Green River within the City of Tukwila: Substantial approval process (long term goal). 4. Host annual Zone 3 Trench Rescue Technician Traininq: Completed. 5. Participate in all Zone 3 Rescue Technician Traininq: Ongoing. Ambulance, Rescue & Emergency Medical Aid 1. Complete all 2008 competency-based traininq obiectives: Ongoing. 2. Provide 2008 competency-based instructor traininq for Department instructors: Ongoing. 3. Provide first aid, CPR and public access defibrillation traininq to the public and City employees: 4th quarter complete. 4. Provide onqoinq advanced auto and commercial vehicle extrication traininq: Completed for 2008. 5. Provide onqoinq mass casualty traininq for Department personnel: Ongoing. 6. Provide first aid/CPR instructor traininq for Department instructors: Ongoing. 7. Provide loqistic support and onqoinq traininq to enable the department to participate in the Rescue Outcomes Consortium (ROC) study: Ongoing. 8. Sponsor Department Explorers to a Kinq County EMT course: As requested. 9. Repair. clean. inspect. test and calibrate specific aid equipment: Ongoing. C :\windata\Coundl\lnfoMemaQuarterli es.doc AFTER ACTION REVIEW Page 8 10. Participate in new technoloqy evaluations offered by the Kinq County Medical Proqram Director: As requested. 11. Outfit two new Mass Casualty Incident trailers: Carry over to 2009. 12. Participate in Zone 3 EMS Officers Proqram: Participating on committee. FIRE DEPARTMENT INCIDENT RESPONSE EMERGENCY RESPONSE STATISTICS 4th Qtr FIRE 4 Qtr AID Year to Date FIRE Year to Date AID 313 901 1386 3154 343 826 1460 3364 % Increase/Decrease +9% -8% +5% +6% DEPARTMENT OF INFORMATION TECHNOLOGY 2008 YEAR-END SUMMARY Significant to IT this year is that our Mayor changed IT from a Division to a Department and consolidated communications (publications, website, TV21, radio), making technology a more useful and efficient tool citywide. The City's Internet website and TukNet Intranet were redesigned for a new look and structure, with new features added throughout the year. In February, the email archiving system was launched to retain 100% of the City's non-SPAM em ail for regulatory compliance. IT was actively involved in the preparation and implementation of the in-car video recording systems for the PD. Numerous database programs were upgraded, allowing additional features, process changes, and cooperative integration between departments assisting our employees to provide better service to our citizens. The most noticeable impact will be the upgrades to the City's financial system as recommended by the Finance Director, with an integrated cashiering system and the ability to take credit and debit cards, which we planned and prepared for towards the end of the year and will continue on into the first quarter of 2009. 4th QUARTER SIGNIFICANT ISSUES Communications - Prepared and mailed just under 10,000 each of the Hazelnut and Recreation Brochure to citizens. Scanned and created PDF fillable versions of the Performance Evaluation Forms and added them to TukNet. Set up the City of Tukwila website with Google Analytics for more detailed statistical reports. Scripts were created to add/delete/update information from a website to an access database. Technical - Implementation of citywide FTP server, reconfigured network to reduce backup times and reduce network congestion, prepared Blackberry address book for distribution. Activated Coban in-car video system and placed into service in PD Patrol cars. Configured new domain directory structure, creating central location for user home directories and departmental network folders. Established methodology for deploying printers remotely through the network, eliminating the need to install printers locally on each pc. Attended training on the Windows Vista operating system. Database - Upgrade CLASS database to new consolidated server location. Upgrade Payment Manager to a version that is compatible with the latest version of Class. Coordinate purchase and implementation of Sports Scheduling - new module for Class, along with the Finance Link add-on product that allows an export of G/L information to be uploaded to Eden. Q4 & ongoing - Work with Finance to coordinate purchase and upcoming implementation of Cashiering (2 divisions, Finance and City Clerk), GASB34 (reporting for Finance), and WebX (on-line utility payments). C:\\',rindata\Council\lnfoMemoQua rteriies.doc AFTER ACTION REVIEW Page 9 2008 BUDGET PROGRAM GOALS 1. Research and plan for SQL Server consolidation; review collection of data across departments and implement methods to reduce redundancy and duplication of effort to more effectively use City resources: Completed 60% in 2008; to be full implemented 2009/10. 2. Review Payment Card Industry (PCI) data security standards for application to City's data stores: Completed. 3. City web site and Intranet re-desiqn and roll-out for Centennial celebration and activities, maintained as needed to keep current; standardize all existinq sub-Intranets and add additional departments as requested: Completed. 4. Prepare Service Level Aqreements (SLA) for IT support usinq industry standards; customized as required for all City departments: Not completed. 5. Prepare Vista OS test lab to allow testinq of all City proqrams and processes: Completed. 6. Provide industry standards traininq opportunities for IT staff, to include Vista OS: Completed. 7. Prepare and document IT emerqency operations plan for system continuity and restoration: Research and planning completed; actual implementation 2009/10. 8. Implement and optimize an electronic e-mail archival system for requlatory compliance: Completed. 9. Research and plan for consolidation of Active Directory domains into a sinqle city-wide domain: Completed 30%; to be fully complete in 2009/10. 10. Implement CISCO-based features on network equipment to enhance network efficiency: Completed. PERSONNEL DEPARTMENT 2008 YEAR END SUMMARY Finalized policies, procedures, and processes for Domestic Partner benefits; completed Domestic Partner open-enrollment; worked with Teamsters on establishment of Teamsters' HRAlVEBA Plans (three bargaining units); drafted revisions to policies and procedures affected by new laws and regulations; drafted new policies and procedures for new legislative requirements; analysis of various positions for reclassification consideration; long-term care policy development and coordination for LEOFF I actives and retirees per GASB regulations; set up and coordinated information on self-paid long-term care policies for regular City employees; ongoing high volume of recruitments at all levels within the City; department document review; retention and destruction of documents; preparation of department public record document requests; coordination of safety program updates and enhancements; eight Automatic External Defibrillator's (AED's) installed in various locations throughout-out the City; coordination and successful completion of L&I investigative process; settled Police Guild contract for 2008-2010; settled United Steelworkers (USW) contract for 2009-2012; negotiations ongoing with three Teamsters' bargaining units and Fire union (IAFF). 4th QUARTER SIGNIFICANT ISSUES The primary focus over the past three months has been labor negotiations work sessions, analysis and actual bargaining with three Teamsters' bargaining units, United Steelworkers (USW - settled) and Fire (IAFF); wrapping up major recruitments including new hires and promotions (the ability to find qualified candidates to fill middle to upper management level positions is becoming more and more difficult); updating the safety program to include recent changes in state and federal requirements; eight Automatic External Defibrillator's (AED's) installed in various locations throughout-out the City; mandated safety training; self-insured healthcare plan review and coordination of vote on changes to plan for 2009; classification reviews; responding to public record requests; coaching employees and supervisors on a variety of employment issues; records retention and destruction; and 2009-2010 budget matters. C:h'.'1ndata\Coundl\lnfoMemoQuarterlies.ooc AFTER ACTION REVIEW Page 10 OCT Reqular Employee Applications Processed Reqular Employee Applicants Interviewed Extra Labor New Hires Extra Labor Rehires CDL Random Druq and Alcohol Tests Workers' Compensation Injury Reports 27 8 9 2 2 3 NOV 6 1 1 o 1 1 DEC o 1 6 8 o as of 12/10/08 o as of 12/10/08 BUDGET PROGRAM GOALS 1. Neqotiate and settle Police Commissioned (Guild), Fire (International Association of Fire Fiqhters. Police Non-Commissioned (United Steelworkers). Administrative/T echnical (Teamsters), Professional/Supervisory (Teamsters), Maintenance/Trades (Teamsters) labor aqreement: Police Guild contract negotiated, mediated, settled and implemented for 2008-2010. United Steelworkers (USW) contract negotiated and settled for 2009-2012. Negotiations ongoing with . three Teamsters bargaining units and Fire (IAFF) union - carried over into 2009. 2. Distribute Health Insurance Portability and Accountability Act (HIPAA) policies and procedures. establish committee, and conduct traininq: Status quo. Policies and procedures are completed; committee and training pending. Carry over to 2009. 3. Update Personnel Policies and Procedures: Ongoing. Several policies and procedures have been drafted to meet new legal requirements. Others have been revised to better reflect current laws and practices. Review continues. 4. Complete basic National Incident Manaqement System traininq and mission critical department functions for all Administrative Services Department divisions: Deferred. No longer the Administrative Services Department due to restructuring. Mission critical functions for the Personnel Department functions are pending notification and coordination with Emergency Services. POLICE DEPARTMENT 2008 YEAR-END SUMMARY: Without a doubt, 2008 will go into the record books as a challenging year and the year we turned 100 years old. We celebrated the year by wearing our Centennial badges from January 1, 2008 - December 31,2008. We lost Assistant Chief Darrell Baskin to cancer and participated in his memorial service. Darrell will be missed in the years to come but not forgotten by those he touched. Commander Bruce Linton returned from Operation Iraqi Freedom and Officer Todd Rossi was deployed. We placed our second K-9 Team into service, our in-car vehicle cameras were activated, and we participated in a highly successful registered sex offender verification emphasis. Our Major Crimes Unit had an extreme case load and our Evidence Team completed an entire physical inventory of all items in the custody of TPD evidence. It is impossible to list even a small percentage of all the fine work completed by the members of the Tukwila Police Department. It is safe to say, Law Enforcement Excellence is definitely at the core of all services provided to our citizens. 4th QUARTER SIGNIFICANT ISSUES: A heavy work load continued into the 4th quarter of 2008. The quarter was highlighted by a homicide at the Mall that drew national attention. The suspect in the case was arrested in Portland, Oregon following hours of dedicated work. This one incident required resources from throughout the Tukwila Police Department. In addition to our normal services, we provided our first Block Watch training for citizens. The first class included 14 area block watch leaders. Dedication continues to lead the way. C:\w; ndata\Coundl\lnfof-..1emJQuarterlies.doc TO: City of Tukwila INFORMATIONAL MEMORANDUM Mayor Haggerton Rhonda Berry Finance and Safety Committee FROM: Shawn Hunstock, Finance Director DATE: February 23, 2009 SUBJECT: Sales Tax Revenue for December 2008 Schedule I Sales Receipt 2007 2008 2008 Increase (Decrease) %Increase /(Decrease) Month Month Actual Estimated Actual Month Y7D Month YTD Jan Mar 1,324 1,398 1,347 (51) (51) -3.65% 3.64% Feb Apr 1,350 1,350 1,357 7 (44) 0.52% 1.60% Mar May 1,707 1,564 1,601 37 (7) 2.37% -0 16% Apr June 1,482 1,472 1,365 (107) (114) -7.27% -1.97% May July 1,497 1,497 1,635 138 24 9 22% 0 33% June Aug 1,768 1,657 1,646 (11) 13 -0.66% 0.15% July Sept 1,616 1,577 1,535 (42) (29) -2.66% -0 28% Aug Oct 1,607 1,546 1,555 9 (20) 0 58% -0 17% Sept Nov 1,704 1,672 1,426 (246) (266) -14 71% -1 94% Oct Dec 1,597 1,552 1,298 (254) (520) 16.37% 3.40% Nov Jan09 1,652 1,596 1,265 (331) (851) -20 74% -5.04% Dec Feb09 2,112 2,164 1,723 (441) (1,292) -20 38% -6.78% Totals 19,416 19,045 17,753 C :1D0CUME-1\christy\LOCALS- 1\TempIXPGrpW'isellnfo Memo Sales Tax 022309.doc Jim Haggerton, Mayor in 1,000's Sales tax collections showed the fourth consecutive decrease in December compared to the same month last year. December is typically the highest month of the year for collections, and December was $459,000 higher than November, but $441,000 below budget for the month. We now close out 2008 with actual collections $1,292,000 under budget for the year. Actual collections are 6.78% below budget for the year, and 8.57% below last year's historical high. The amounts above do not include the mitigation payment we received in December for third quarter 2008. The mitigation payment was $218,797.89. As mentioned previously, I sent to the Department of Revenue information on businesses which were incorrectly included in our mitigation payment calculation, thereby lowering the amount we received. The list included fifty -seven businesses with sales totaling $14,415,217. The city's portion of sales tax from these businesses is $122,529. If these businesses were properly excluded from the mitigation detail, our payment would have been higher by the $122.529 amount. INFORMATIONAL MEMO Page 2 Schedule II shows the year -to -date sales tax from the top 10 categories of retail establishments. As this schedule indicates, there is no clear pattern to explain the current trend. The variances are both up and down in these categories. Schedule II YTD YTD Dollar Group Name Current Prior Diff. Diff. 452 General Merchandise Stores 2,231,745 $2,571,601 (339,857) 13.22% 448 Clothing and Accessories 2,101,593 1,838,646 262,948 14 30% 423 Wholesale Trade, Durable Goods 1,777,808 2,326,840 (549,032) 23.60% 722 Food Services, Drinking Places 1,309,329 1,158,424 150,905 13.03% 236 Construction of Buildings 1,302,567 1,432,620 (130,053) -9.08% 443 Electronics and Appliances 1,077,238 1,337,952 (260,714) -19 49% 441 Motor Vehicle and Parts Dealer 993,146 966,530 26,616 2.75% 453 Miscellaneous Store Retailers 721,034 836,152 (115,119) 13.77% 451 Sporting Goods, Hobby, Books 644,522 668,664 (24,142) -3.61% 442 Fumiture and Home Fumishings 621,785 1,063,467 (441,682) 41.53% As you can see, there are large decreases for those businesses affected most by streamlined sales tax. Specifically, sales tax for Furniture and Home Furnishings is down by 41.53 Wholesale Trade and Durable Goods is down by 23.60 and Electronics and Appliances is down by 19.49 These declines are offset by increases in other areas, such as Clothing and Accessories, which increased by 14.30% and Food Services Drinking Places, which increased by 13.03 As you can see from Schedule II, seven of the top ten merchant categories have declined versus prior year. Attached is a Sales Tax Summary comparing year -to -date 2008 vs 2007 by major SIC codes Also included is a comparison of total receipts year -to -date for the last four years Please let me know if you have any comments or questions. Thank you. 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U O H N U J O� O y y V U y m o c o d Q o d H O c 4- 8_ °a» o y O p O o c t cs Y> o 'c U 1.14 o v °a a o -x O m c U K Z. -g m m g-- o i c W a j C o1 t4 0 w d n c O F U `o U N I:- 14 w m q U c fg i w E 0 1 Z O -0 ai U• O 0 Q z 2 z w J c 2 F ZO 5 ,S _1 a c C c K .a m U 3 2E no ,a o 6 Q o 1 K v v o Q 15 3,2V m mEn` m a E ,�,e �a m r 45 W 4 Am r g 5� 8 o J n w A 1 'x x c o c E a u o H_ Y r`a ra c n O .5 a 0)(-. °m Ft =¢�3ti ria Udz a>i� 0 >0 F-0_ 0>& ))3 g 3t 3 co mm •r> m i°m 00 co cn on cn N N N 0> 0, a-> CO V, an N a-> a-> V, 0, >n an .-a V, 0, ah c, v, 0 V, -0 v 0 e v c Z 2008 L 2007 a) 2006 2005 Four Year Comparison $4,000,000 17,75),694 $16,763,909 1 I. $8,000,000 $12,000,000 $16,000,000 $20,000,000 Taxes Collected Year to Date INFORMATIONAL MEMO Page 2 Schedule II shows the year -to -date sales tax from the top 10 categories of retail establishments. As this schedule indicates, there is no clear pattern to explain the current trend. The variances are both up and down in these categories Schedule II Group Name 423 Wholesale Trade, Durable Goods 452 General Merchandise Stores 448 Clothing and Accessories 722 Food Services, Drinking Places 236 Construction of Buildings 443 Electronics and Appliances 441 Motor Vehicle and Parts Dealer 453 Miscellaneous Store Retailers 451 Sporting Goods, Hobby, Books 721 Accommodation U Sales Tax12009 \Into Memo Sales Tax 032709.doc YTD Current 156,793 136,403 122,233 102,459 83,683 78,402 72,948 48,794 43,963 39,891 YTD Dollar Prior Diff. Although we are only looking at one month so far, as you can see there are large variances from last year for the same time period. For instance, sales tax for Miscellaneous Store Retailers is down by 20 88 Construction of Buildings is down by 17.33 and Wholesale Trade and Durable Goods is down by 14.37 These declines are offset by increases in other areas, such as Food Services and Drinking Places, which increased by 8.14 and Accommodations, which increased by 5 59 As you can see from Schedule II, six of the top ten merchant categories have declined versus prior year. Attached is a Sales Tax Summary comparing year -to -date 2009 vs 2008 by major SIC codes. Also included is a comparison of total receipts year -to -date for the last four years. Please let me know if you have any comments or questions. Thank you. Diff. 183,098 (26,305) -14 37% 150,247 (13,844) -9.21% 117,317 4,916 419% 94,748 7,710 8 14% 101,231 (17,548) -17 33% 82,437 (4,035) -4 89% 70,586 2,362 3 35% 61,671 (12,878) -20 88% 46,371 (2,408) -5 19% 37,779 2,112 5 59% e e o x o J p 0 o m o, o o o o N o> o o ei se y e o rn o m o 0 o co r, 5 m p r, a V u o o co o c N(5 5 rn N pa M y. p o CO 0 0 o a M1 0 o 0 o p cv co N r e r r N °m r o o m o m vi n m mo CO N 01 Cra cd u5 CO r C•1 00 o CO Z 4P, arr O J M u O O N m o a:> 0 m O o s O o m 22 a a o' 2 CL o D_ o d I" 5- E.' 5 EO A C H CO o U U U rn 5 o t C o Z CO 1 c 0- a m w w m O m 3 r 0 a N L °i w 0 O w r J L 0 0 w a E 6 i m m n om o w 0 0 a p Z Q a w 0 °a v o. 0 0 x o E E_ E ro w 0 o E Ts. m in J Z w o z �a ��m 0 4 �zEy X J a) m N c N L w E Q 0 ‘7, C y H 72 m o O c N c Q m o o E m v L F Y r 1 y 0 ID O n_ w w to_ O CO 0' Z O F it 00 d U Q W S 0 0 0 Cl_ Or J Q Q v V U co 4 .4 V V or or or V C co to to V or a° v, v, u, v, iO tv m rn p z 0 r m Y o e m> 0 Y e. o n 0 q ci e c z ei 0 m o at m o Y o Y cn On CO p p o CO p o o p co co r 00 co o. m o N 017 J o f m 0 o N J Q w N F 0 m o Q 0 (5° _.8:_ oo o r O o O 0 v r N m y v, h CO m f 0 0 07 01 0 m m O �o a o a o a o c E Ca c c C N Z-7., U O a U Or 0 j O t x o CI- o 5 z c 3 5 0 3 cd o v o o a -wog a g 0 _o 'a o -u( 0= co a r c U o g o a E a 0 4 c o o 3 0 0 c) a m H V Q m a d a'=i a c' r' w Q a o N d ti p a d' a,r 5 2 my `O 23.- m v N a w t. °O A~ �,a m °.n 06 a o� z c c (7 o u e,Q 3 o z w .9 _o rn a�°a c a) E xr �U =w t om c z a m ti 2 w i 0SCO wm r 2 a a` d ci a z° ii i g w ii <¢,`r ao Four Year Comparison 2009 1 -I .1 I a) 1 2008 1 as 1._ $7'047,251 -I 2007 1 $1,323,923 2006 1 $1,239,424 1 1= $500,000 $1,000,000 Taxes Collected Year to Date I $1,172,089 $1,500,000