Metropolitan Park Board Meeting (MPD)

NORMANDY PARK METROPOLITAN PARK DISTRICT MEETING AGENDA NOVEMBER 12, 2024 AT CITY HALL - 801 SW 174TH ST CITY COUNCIL CHAMBERS https://us06web.zoom.us/j/83851332491 Page I. CALL TO ORDER & FLAG SALUTE 6:00 p.m. II. ROLL CALL III. APPROVAL OF THE AGENDA IV. APPROVAL OF MINUTES 3-4 a. Minutes from May 14, 2024 V. PUBLIC COMMENT - Please limit comment to 3 minutes VI. PUBLIC HEARING a. 2025 Property Tax Levy and Revenue Sources Public Hearing - Requested Actions: Open the hearing, hear comments from the public, and close the hearing. VII. CONTINUED BUSINESS VIII. NEW BUSINESS 5-7 a. 2025 MPD Property Tax Resolution Page 1 of 23  8 - 12 b. 2025 & 2026 MPD Biennial Budget Resolution 13 - 17 c. 2nd Quarter 2024 Billing for services from the City of Normandy Park 18 - 23 d. 3rd Quarter 2024 Billing for services from the City of Normandy Park IX. PUBLIC COMMENT - Please limit comment to 3 minutes X. INFORMATION ITEMS XI. ADJOURN Page 2 of 23 City of Normandy Metro Parks District Regular Meeting - City Council Chambers May 14, 2024 I CALL TO ORDER & FLAG SALUTE 6:32 p.m. II ROLL CALL Present: President Susan West, Clerk of the Board Sheri Healey, Commissioner Mike Bishoff, Commissioner Sue-Ann Hohimer, Commissioner Jack Lamanna, Commissioner Eric Zimmerman Not Present: Commissioner Shawn McEvoy A motion to excuse Commissioner McEvoy was made by Commissioner Zimmerman. The motion was seconded by Commissioner Lamanna. Motion carried 6-0. III APPROVAL OF THE AGENDA Motion A motion to approve the agenda was made by Commissioner Hohimer. The motion was seconded by Commissioner Healy. Motion carried 6-0. IV PRESENTATION - none V PUBLIC COMMENT - none VI CONTINUED BUSINESS - no continued business VII NEW BUSINESS Approval of the November 14, 2023, Minutes A motion to approve the minutes from November 14, 2023 was made by Commissioner Healy. The motion was seconded by Commissioner Hohimer. Motion carried 6-0. 4th 2023 Invoice from the City of Normandy Park A motion to approve the invoices from 4th quarter of 2023 was made by Commissioner Hohimer. The motion was seconded by Commissioner Healy. Motion carried 6-0. 1st 2024 Invoice form the City of Normandy Park Motion A motion to approve the invoices from 1st quarter of 2024 was made by Commissioner Hohimer. The motion was seconded by Commissioner Healy. Motion carried 6- 0. Page 3 of 23 City of Normandy Metro Parks District Regular Meeting - City Council Chambers May 14, 2024 2023 Financial Statement Update The Commissioners were briefed by Financial Consultant Diane Marcotte on the 2023 Financial updates. The Commissioners were briefed on bank capacity. VIII PUBLIC COMMENT - none IX INFORMATION ITEMS The Commissioners discussed meeting more often and having more in-depth MPD meetings. X ADJOURN A motion to adjourn was made by Commissioner Hohimer. The motion was seconded by Commissioner Healy. Motion carried 6-0. The meeting ended at 6:57pm. Meeting Minutes approved _________________________ Page 4 of 23 Normandy Park Metropolitan Park District Meeting Meeting Date: November 12, 2024 Agenda Category: New Business SUBJECT: 2025 Property Tax Levy Resolution No 24-01 ATTACHMENT: Resolution 24-01 PRESENTED BY: Amy Arrington, Executive Director Diane Marcotte, Financial Consultant RECOMMENDED BY: Amy Arrington, Executive Director REVIEWED BY: Executive Director, Legal STAFF EXPLANATION: Proposed Resolution No. 24-01 establishes the 2025 property tax levy in the amount of $661,590. The levy amount represents an increase of $6,551 which is a percentage increase of 1% from the prior year and excludes estimated re-levies for prior year refunds in the amount of $2,500 along with additional revenues resulting from new construction, property improvements, and increases in state-assessed property. The MPD’s preliminary levy assessment value is $2,753,626,328 which equates to an estimated levy rate amount of 0.2403337 per $1,000 of assessed value. Currently there is $382,711 in bank capacity from prior years. The deadline for submitting the 2024 property tax levy request to the King County Assessor’s Office is Wednesday, November 30, 2024. FISCAL IMPACT: The estimated amount to be collected in 2025 is $661,590, which excludes additional revenue resulting from new construction and improvements to property, increases in the value of state-assessed property, and re-levy refunds made for prior years currently estimated at $2,500. BOARD OPTIONS: 1. Move to adopt the proposed Property Tax Levy Resolution No. 24-01, as presented. 2. Refer to staff for further review. 3. Take no action. RECOMMENDED MOTION: “I move to adopt the Property Tax Levy Resolution No. 24-01 as presented." Page 5 of 23  NORMANDY PARK METROPOLITAN PARK DISTRICT RESOLUTION NO. 24-01 A RESOLUTION OF THE NORMANDY PARK METROPOLITAN PARK DISTRICT ESTABLISHING THE AMOUNT OF PROPERTY TAXES TO BE LEVIED FOR THE YEAR 2025. WHEREAS, the Commissioners of the Normandy Park Metropolitan Park District held a public hearing on November 12, 2024 and heard comments on the 2024 property tax levy; and WHEREAS, the population of the Normandy Park Metropolitan Park District is less than 10,000. WHEREAS, the Commissioners have met and considered its budget for the calendar year 2025; and WHEREAS, the Commissioners have determined that it is in the City’s best interest and necessary to increase the 2025 property tax revenue to meet its expenditures and obligations; and NOW, THEREFORE, IT IS HEREBY RESOLVED BY THE BOARD OF METROPOLITAN PARK DISTRICT COMMISSIONERS OF NORMANDY PARK, WASHINGTON, AS FOLLOWS: Section 1. An increase in the regular property tax levy to be collected in the 2024 tax year is hereby authorized in the amount of $6,551, which is a percentage increase of 1% over the prior year, excluding refunds currently estimated at $2,500. Estimated levy rate is .2403337. This increase is exclusive of additional revenue resulting from the addition of new construction and improvements to property, as well as any increase in the value of state- assessed property, any additional amounts resulting from any annexations that have occurred, and refunds made. Including the increase set forth above. ADOPTED by the Normandy Park Metropolitan Park District Board this 12th day of November, 2024. Susan West, President ATTEST: Sheri Healey, Clerk of the Board Page 1 of 2 Page 6 of 23 APPROVED AS TO FORM: ____________________________________________ Heidi Greenwood, District Attorney Ogden Murphy Wallace, P.L.L.C. Vote Bishoff Healey Lamanna McEvoy Zimmerman Hohimer West Ayes: Nays: Abstentions: Absent: Page 2 of 2 Page 7 of 23  Normandy Park Metropolitan Park District Meeting Date: November 12, 2024 Agenda Category: New Business SUBJECT: Adoption of MPD 2025 and 2026 Operating Budget ATTACHMENT: 1. 2025 and 2026 MPD Operating Budget Detail 2. 2025 and 2026 MPD Operating Budget Resolution No. 24-02 PREPARED BY: Amy Arrington, Executive Director and Diane Marcotte, Financial Consultant RECOMMENDED AND REVIEWED BY: Amy Arrington, Executive Director STAFF EXPLANATION: Attached is the MPD Biennial Operating Budget for the years 2025 through 2026. While Chapter 35.61 RCW, Metropolitan Park Districts, does not require the adoption of budgets for MPD’s, the formal adoption of a budget is considered a fiscal management tool, provides for transparency, accountability, and is considered a best practice by the State Auditor’s Office (SAO) and the Government Finance Officers Association (GFOA). Changes for 2025 and 2026 include funding for the replacement of turf at 2 city parks as well as the installation of water fountains at the parks. Additionally, the City of Normandy Park has included direct costs for the replacement of equipment such as vehicles and mowers related to parks activity in their estimated expenditures to more closely reflect actual costs of service provide by the City. The Metropolitan Park District (MPD) is a taxing authority approved by voters on November 3, 2009. The district's purpose is to support the Normandy Park parks and recreation services. The City of Normandy Park owns and operates all parks and recreation programs within the City, so the MPD support comes from funding the parks and recreation expenditures through its property tax levy. Like most taxing authorities in Washington State, this levy has a 1% cap on revenues. While the MPD is fiscally healthy, recent trending does show expenditures growing at a higher rate than revenues. So, the gap between revenues and expenditures is closing. In the future, without any changes, MPD expenditures will exceed revenues. Because of this, the MPD will most likely need to make some adjustments(s) in the FY 2027-2028 budget. Possible adjustments include taking advantage of the MPD property tax bank Page 8 of 23 capacity, requesting that the City be responsible for certain expenditures, or revising service levels. The proposed 2025-2026 budget is sound; no action is needed now. FISCAL IMPACT: The proposed 2025 and 2026 MPD Operating Budget expenditures appropriation of $999,300 for 2025 and $860,200 for 2026. COUNCIL OPTIONS: 1. Move to approve the 2025 and 2026 MPD Operating Budget as presented. 2. Move to approve the 2025 and 2026 MPD Operating Budget with specified changes. RECOMMENDED MOTION: 1. "I move to adopt Resolution No.24-02 adopting the 2025 and 2026 MPD Operating Budget as presented.” Page 9 of 23  Normandy Park Metropolitan Park District (MPD) 2025-2026 Proposed Budget 2024 2025 2026 2023 Adopted 2024 Proposed Proposed Budget 2023 Actual Budget Estimated Budget Budget Beginning Fund Balance $389,098 $389,098 $478,246 $478,246 $552,233 $241,383 Revenues: Property Taxes $644,442 $640,236 $655,000 $652,000 $661,550 $668,166 Facility/Park Shelter Rentals $5,000 $4,077 $5,000 $7,000 $7,500 $8,000 Field Use Rentals $8,500 $11,662 $8,500 $11,662 $12,000 $12,500 Pea Patch Rentals $1,066 $1,025 $1,066 $1,025 $1,400 $1,500 Donations $0 $0 $0 $0 $0 $0 Interest Earnings $2,000 $14,796 $12,000 $13,000 $6,000 $4,000 Total Revenues $661,008 $671,796 $681,566 $684,687 $688,450 $694,166 Expenditures: Parks & Rec Admin $227,298 $107,348 $147,102 $173,100 $173,000 $186,600 Culture & Recreation Services $12,000 $8,444 $12,000 $6,200 $17,900 $18,400 Parks Maintenance Admin $21,364 $57,503 $22,012 $21,400 $78,600 $83,600 Parks Maintenance $298,277 $368,306 $300,183 $327,200 $438,600 $469,400 Senior Services - City of Des Moines $43,847 $40,950 $48,231 $0 $0 $0 Swimming Pool - City of Des Moines $25,000 $0 $25,000 $50,000 $25,000 $25,000 Finance - Banking Fees $400 $97 $400 $0 $400 $400 Finance - Audit Costs 1 $23,360 $0 $0 $27,800 $23,000 Equipment Rental Fund Contribution $0 $0 $0 $0 $13,800 $13,800 Contribution Exp for Nist Park $0 $0 $0 $0 $0 $0 Capital Expenditure-One Time Expenditure $0 $0 $98,000 $5,000 $252,000 $40,000 Total Expenditures $651,546 $582,648 $652,928 $610,700 $999,300 $860,200 Est Ending Fund Balance before Reserves $398,560 $478,246 $475,808 $552,233 $241,383 $75,349 Less: Operating Reserves (60 days of Revs) $0 $0 $0 $0 $0 $0 Est Unassigned Ending Fund Balance $398,560 $478,246 $475,808 $552,233 $241,383 $75,349 1 Audit costs were incurred during 2023, however the City of Normany Park did not invoice the district for those costs until 2024 The Swimming Pool payment was voided in 2023 and reissued in 2024 Page 10 of 23  RESOLUTION NO. MPD 24-02 A RESOLUTION OF THE NORMANDY PARK METROPOLITAN PARK DISTRICT, WASHINGTON, ADOPTING THE 2025 and 2026 OPERATING BUDGET. WHEREAS, the Board of the Normandy Park Metropolitan Park District (“Park District”) needs to adopt the MPD Biennial Operating Budget for the years 2025 through 2026; and WHEREAS, the 2025 and 2026 budget include capital expenditures of $252,000 for replacement of turf at City Hall and Marvista parks and $40,000 for new water fountains; and WHEREAS, the formal adoption of a budget is considered a fiscal management tool, provides for transparency, accountability, and is considered a best practice by the Government Finance Officers Association (GFOA) and the Washington State Auditors Office (SAO). NOW, THEREFORE, THE BOARD OF METROPOLITAN PARK DISTRICT OF NORMANDY PARK, WASHINGTON, HEREBY RESOLVES AS FOLLOWS: SECTION 1. BUDGET ADOPTION BY YEAR AND FUND. The adopted operating budget for the years 2025 and 2026 is hereby authorized in the following amounts: Beginning Fund Ending Fund Year Balance Revenues Expenditure Balance 2025 $552,233 $688,450 $999,300 $219,383 2026 $219,383 $694,166 $860,200 $53,349 PASSED BY THE NORMANDY PARK METROPOLITAN PARK DISTRICT BOARD THIS 12th DAY OF NOVEMBER 2024. _____________________________ Susan West, President Attest: ______________________________ Sheri Healey, Clerk of the Board Page 11 of 23 APPROVED AS TO FORM: ____________________________________________ Heidi Greenwood, City Attorney Ogden Murphy Wallace, P.L.L.C. Vote Bishoff Healey Lamanna McEvoy Zimmerman Hohimer West Ayes: Nays: Abstentions: Absent: Page 12 of 23  Normandy Park Metropolitan Park District Meeting Date: 11/ 12/2024 Agenda Category: New Business SUBJECT: 2nd Quarter 2024 Billing for services from the City of Normandy Park ATTACHMENT: 1. 2nd Quarter 2024 Voucher Approval for Invoice No. 5021 2. 2nd Quarter Expenditure Report 3. Invoice No. 5021 PREPARED BY: Amy Arrington and Diane Marcotte RECOMMENDED BY: Amy Arrington, MPD Executive Director REVIEWED BY: Amy Arrington, MPD Executive Director STAFF EXPLANATION: Attached is the 2nd Quarter 2024 summary expenditures report along with Invoice No. 5021 from the City of Normandy Park on behalf of the Parks District. It is attached for approval. FISCAL IMPACT: $139,399.54 Cost of services provided by the City of Normandy Park. BOARD OPTIONS: 1. Move to approve the attached billing from the City for payment. 2. Move to approve the attached billing from the City for payment with specified changes. 3. Take no action. RECOMMENDED MOTION: “I move to approve the attached billing from the City of Normandy Park in the amount of $139,399.54 for payment." Users\BrendaRolph\H Drive\MPDQuarterly Report\2024\Voucher Certification 2nd qtr 2024 CLERK\Terminated O:\CITY Page 13 of 23 CITYOF NORMANDYPARK 2ND QUARTEREXPENDITUREREPORT2024 ./ PARKS 8i RECREATIONSERVICESPROVIDE TO MPD Parks & Recreation Admin 001-000-574-572-10-10-00 Salaries & Wages $19,878.55 $20,688.69 $40,567.24 $88,555.00 001-000-574-572-10-12-00 Overtime $0.00 $0.00 $0.00 $0.00 001—000-574-572-10-21~10 Employee Pensions $1,918.96 $1,971.61 $3,890.57 $9,661.00 001-000-574-572-10-21-30 Social Security/Medicare $1,522.22 $1,564.49 $3,086.71 $6,774.00 001-000-574-572-10—21-40 Worker's Compensation $7.90 $68.00 $75.90 $236.00 001-000-574-572-10-21-50 Unemployment $0.00 $155.15 $155.15 $664.00 001-000-574—572-10—2 1-60 Health Insurance $6,774.93 $6,774.93 $13,549.86 $10,700.00 001-000-574-572-10-21-70 Dental Insurance $430.98 $430.98 $861.96 $0.00 001-000-574-572-10-21-90 Disability Insurance $80.22 $85.59 $165.81 $358.00 001-000-574-572-10-21—95 HRAVEBA $267.00 $501.85 $768.85 $5,874.00 001—000-574—572-10—31—00 Office Supplies $59.41 $106.48 $165.89 $250.00 001-000-574—572-10-35-00 Minor Tools & Equipment $0.00 $0.00 $0.00 $1,000.00 001-000~574~572-10-41-00 Professional Services $3,522.40 $1,329.10 $4,851.50 $13,000.00 001-000-574-572-10-41-01 Advertising $0.00 $392.48 $392.48 $4,550.00 001-000-574-572-10-41-02 Professional Services $19,729.08 $15,764.00 $35,493.08 $0.00 001-000-574—572-10-42-00 Telephone Communications $39.63 $26.42 $66.05 $250.00 00 1-000-574-572-10-42-10 Postage $0.00 $0.00 $0.00 $100.00 001—000-574—572-10-43-10 Subsistence $0.00 $0.00 $0.00 $250.00 001-000-574-572-10—43-20 Lodging $0.00 $0.00 $0.00 $500.00 001-000-574-572-10-43-30 Transportation $0.00 $0.00 $0.00 $100.00 001-000-574-572-10-45-00 Equipment/Building Rentals $0.00 $0.00 $0.00 $0.00 001-000-574-572-10-49-00 MiscellaneousServices $15.54 $17.02 $32.56 $1,000.00 001-000-574-572-10—49—02 Software $0.00 $0.00 $0.00 $1,680.00 001-000—574-572-10-49-10 Printing $0.00 $0.00 $0.00 $300.00 001—000—574—572-10—49-40 Training $0.00 $231.25 $231.25 $1,000.00 001-000—574-572-10-49-60 Dues & Memberships $0.00 $0.00 $0.00 $300.00 Total Parks & Recreation Admin $54,246.82 $50,108.04 $104,354.86 $147,102.00 Cultural & Community Events 001—000-574-573-90-31-00 Supphes $1,173.41 $0.00 $1,173.41 $0.00 001-000-574—573-90—41-01 Advertising $680.02 $0.00 $680.02 $0.00 001-000-574-573-90-43-10 Subsistence $0.00 $0.00 $0.00 $0.00 001-000—574—573-90-45-00 Equipment/Building Rentals $0.00 $0.00 $0.00 $0.00 001-000-574-573-90-49-00 Miscellaneous Services $300.00 $0.00 $300.00 $12,000.00 001—000—574—573-90-49-10 Printing $0.00 $0.00 $0.00 $0.00 Total Cultural 8: Community Events $2,153.43 $0.00 $2,153.43 $12,000.00 Printed by AD\\dmarcotte on 10/23/20243:08:00 PM City of Normandy Park Expenditure - Page 1 of 2 Page 14 of 23  Parks Maintenance Admin 001-000'576-572-10-10-00 Salaries & Wages $3,622.16 $3,588.40 $7,210.56 $14,753.00 001-000-576-572-10-11-00 Temporary/Seasonal Wages $0.00 $0.00 $0.00 $0.00 001-000—576-572-10-12-00 Overtime Pay $0.00 $0.00 $0.00 $0.00 001-000-576-572—10—21-10 Employee Pensions $349.78 $341.99 $691.77 $1,512.00 001-000-576-572—10-21-30 Social Security/Medicare $278.73 $272.48 $551.21 $1,129.00 001-000-576-572—10-21—40 Worker's Compensation $4.11 $30.42 $34.53 $132.00 001-000-576-572-10-21-50 Unemployment $0.00 $26.92 $26.92 $111.00 001-000-576-572-10-21-60 Health Insurance $761.22 $761.22 $1,522.44 $2,801.00 001-000-576-572-10-21-70 DentalInsurance $48.42 $48.42 $96.84 $194.00 001-000-576-572—10—2 1-90 Disability Insurance $14.61 $14.21 $28.82 $60.00 001-000-576-572-10-21-95 HRAVEBA $30.00 $30.00 $60.00 $120.00 001-000-576-572-10—31-00 Operating Supplies $3.54 $2.54 $6.08 $100.00 001-000~576—572-10—41—00 Professional Services $386.23 $0.00 $386.23 $500.00 001-000-576-572—10—41—01 Advertising $0.00 $0.00 $0.00 $100.00 001-000-576-572—10—42-00 Telephone Communications $2.22 $1.48 $3.70 $0.00 001-000-576-572-10-49-00 Miscellaneous Services $1.56 $1.70 $3.26 $200.00 001-000-576-572-10—49-02 Software Subscriptions & $0.00 $0.00 $0.00 $100.00 001-000-576-572-10—49-10 Printing $0.00 $0.00 $0.00 $100.00 001-000-576-572-10-49-60 Dues & Memberships $0.00 $0.00 $0.00 $100.00 Total Parks Maintenance Admin $5,502.58 $5,119.78 $10,622.36 $22,012.00 Swimming Pools 001—000—576-576—20—41-90 Intergov. Services - Des $0.00 $0.00 $0.00 $25,000.00 Total Swimming Pools $0.00 $0.00 $0.00 $25,000.00 Parks Maintenance 001-000-576—576—80—10-00 Salaries & Wages $30,339.18 $30,055.84 $60,395.02 $104,401.00 001-000-576-576-80-11-00 Temporary/Seasonal Wages $0.00 $615.70 $615.70 $5,513.00 001-000-576-576-80-12-00 Overtime Pay $181.83 $0.00 $181.83 $1,000.00 001-000-576—576-80-21—10 Employee Pensions $2,349.34 $2,551.33 $4,900.67 $9,845.00 001-000-576-576-80-21-30 Social Security/Medicare $2,353.89 $2,326.86 $4,680.75 $7,841.00 001-000-576-576-80—21-40 Worker's Compensation $126.65 $702.26 $828.91 $2,284.00 001-000-576-576—80-21—50 Unemployment $0.00 $230.05 $230.05 $780.00 001-000-576—576-80-21—60 Health Insurance $10,330.35 $7,322.88 $17,653.23 $25,556.00 001-000-576-576—80—21—70 Dental Insurance $754.86 $542.33 $1,297.19 $1,812.00 001-000-576-576-80-21-90 Disability Insurance $122.47 $94.87 $217.34 $441.00 001-000-576-576-80-21-95 HRAVEBA $988.84 $1,229.19 $2,218.03 $2,101.00 001-000-576—576-80-31—00 Operating Supplies $6,993.57 $11,602.08 $18,595.65 $25,000.00 001-000-576-576—80-31—03 Tree City Supplies $192.06 $339.89 $531.95 $5,000.00 001-000—576-576-80-32-00 Fuel Consumed $1,192.26 $463.48 $1,655.74 $10,000.00 001-000-576-576-80-35-00 Minor Equipment $564.08 $1,859.92 $2,424.00 $3,000.00 001-000-576-576-80-35—01 PW Small Equipment 3 Way $0.00 $0.00 $0.00 $0.00 001-000-576—576—80-41—00 Consulting Contracts $1,144.82 $1,083.44 $2,228.26 $15,000.00 001—000—576-576-80-41—01 Advertising $0.00 $0.00 $0.00 $500.00 on 10/23/20243:08:00 PM City of Normandy Park Expenditure Printed by AD\\dmarcotte - Page 1 of 2 Page 15 of 23 001-000-576-576-80-41—90 Intergov. Services $0.00 $0.00 $0.00 $0.00 001-000-576-576-80—42-00 Telephone Communications $320.85 $220.40 $541.25 $1,400.00 001-000-576-576-80-42-10 Postage $25.00 $0.00 $25.00 $0.00 001-000-576-576-80-43-00 Tuition $0.00 $0.00 $0.00 $0.00 001—000-576-576-80-43-01 Transportation $0.00 $0.00 $0.00 $1,000.00 001-000-576-576-80-43-30 Transportation Reimb $0.00 $0.00 $0.00 $0.00 001-000-576—576-80-44—00 Taxes & Op Assessments - $156.30 $14.48 $170.78 $120.00 001-000-576-576-80-44—02 Assessments - KCProperty $0.00 $8,547.01 $8,547.01 $6,000.00 001-000-576-576-80-45~00 Equipment/Building Rentals $2,595.10 $2,261.25 $4,856.35 $6,516.00 001-000-576-576-80-45-40 Training $209.00 $0.00 $209.00 $0.00 001-000~576-576-80-46-00 Property & Liability $0.00 $5,083.00 $5,083.00 $10,073.00 001-000-576-576-80-47-00 Utility Services $1,477.29 $2,041.10 $3,518.39 $41,000.00 001-000-576—576-80-48-00 External Maintenance & $1,896.24 $242.10 $2,138.34 $6,000.00 001-000-576-576-80-48-01 Vehicle Maintenance & $112.59 $2,270.78 $2,383.37 $5,000.00 001-000-576-576-80-48-03 Reforestation Services $0.00 $3,233.64 $3,233.64 $0.00 001-000-576-576—80—49-00 Miscellaneous Services $84.84 $83.44 $168.28 $1,000.00 001-000-576-576-80-49-01 Miscellaneous Services - $0.00 $0.00 $0.00 $0.00 001-000-576-576-80-49-02 Software $4,135.95 $1,931.52 $6,067.47 $1,000.00 001-000-576-576-80~49-10 Printing $0.00 $0.00 $0.00 $1,000.00 001-000-576-576-80-49-60 Dues & Memberships $0.00 $210.00 $210.00 $0.00 001-000-576-576-80-63-00 Capital Imp-Other $0.00 $0.00 $0.00 $0.00 001—000-576-576-80-64-00 Machine & Equipment $0.00 $0.00 $0.00 Total Parks Maintenance $68,647.36 $87,158.84 $155,806.20 $300,183.00 Capital Expenditures 001-000-576-594—75—41-00 Consulting-Civic Center $0.00 $0.00 $0.00 001-000- 576-594-75—63-00 Capital Parks - $0.00 $0.00 $98,000.00 001-000-576-594-76—41—00 Prop Acq—Prof Services $0.00 $0.00 $0.00 001-000-576-594-76—61-01 Land Biesot Property - $0.00 $0.00 $0.00 001-000-576-594-76—63—03 Nature Trails Design & $0.00 $0.00 $0.00 001-000-576-594-76-64-00 Capital Expenditure — $0.00 $0.00 $0.00 Total Capital Expenditures $0.00 $0.00 $0.00 $98,000.00 Auditing Costs $8,849.35 $8,184.03 $17,033.38 $25,000.00 Total Parks & Recreation $139,399.54 $150,570.69 $289,970.23 $629,297.00 3:08:00 PM City of Normandy Park Expenditure on 10/23/2024 Printed by AD\\dmarcotte - Page 1 of 2 Page 16 of 23 INVOICE City of NormandyPark sbedingfieid@normandyparkwa.gov 801 SW 174th St +1 (206) 248-7603 Nomiandy Park, WA 98166 Normandy Park Bill to Metropolitan Park District 801 SW 174th St. Normandy Park, WA 98166-3679 Invoice details Invoice no.: 5021 Terms: Due on receipt invoice date: 10/24/2024 Due date: 10/24/2024 Date Product or service Description Qty Rate Amount Other Services 2024 — 2nd QTR - April June - 1 $139,399.54 $139,399.54 Total $139,399.54 Payments are to be paid directiy to the City of Normandy Park Page 17 of 23  Normandy Park Metropolitan Park District . Meeting Date: 11/12/2024 Agenda Category: New Business SUBJECT: 3rd Quarter 2024 Billingfor services from the City of Normandy Park ATTACHMENT: 1. 3rd Quarter 2024 Voucher Approval for Invoice No. 5022 2. 3rd Quarter Expenditure Report 3. Invoice No. 5022 PREPARED BY: Amy Arrington and Diane Marcotte RECOMMENDED BY: Amy Arrington, MPD Executive Director REVIEWED BY: Amy Arrington, MPD Executive Director STAFF EXPLANATION: Attached is the 3rd Quarter 2024 summary expenditures report along with Invoice No. 5022 from the City of Normandy Park on behalf of the Parks District. It is attached for approval. In reviewing year to date expenditures, the actual expenditures are meeting expectations and are on track to be under the approved budget. Also, the contract with the Des Moines swimming pool requires annual payments of $25,000. In processing the 2024 payment, we noted that the 2023 was not cashed by the entity. In working with them, we realized the check has been misplaced. So therefore, for 2024, payments included 2 years. The MPD made payment in 2023 for the 2023 service, we have reduced the 3rdquarter payment from the district for this amount accordingly. FISCAL IMPACT: $164,135.15 Cost of services provided by the City of Normandy Park. Page 18 of 23  Park ParkMetropolitan {Normandy District BLANKET VOUCHER APPROVAL DOCUMENT l, the undersigned, do hereby certify under penalty of perjury that the materials have been furnished, the services rendered or the labor performed as described herein and that the claim is a just, due and unpaid obligation against the above-named governmental unit, and that l am authorized to authenticate and certify to said claim. Si nature: [ 10/25/2024 1 Normandy Park Metropolitan Park District-Treasurer Date Board of Directors Approval: We, the undersigned Board of Directors of the above-named governmental unit of King County. Washington do hereby certify that the merchandise or services hereinafter speci?ed have been received and that the vouchers identi?ed below are approved for payment. ?J__________________________—__ President, Board of Commissioners lZl____________...___________________ Clerk, Board of Commissioners I-"— __ _ _ ..._..__..__ __________ :I ...._.__....__ __._.. .__._. _. ___.__ .__.__._ NAME OF PAYEE ..______._- ____._.._.- m..- ? V__. ,V__.___—_ ___.....,..._.—__.__.__.. __.....1 .______________.__._._— ._- __,,__V M_._____.,..__...... “w“... -_____._.._...T_-......____..._. I CLAIMANT PERIOD I AMOUNT I NOTES see attached see attached aw _ see attached see attached 5 - Parks Maintenance (576-576-80) Ma -Jul 2024 $89,456.22 Spreadsheei&invoice a Swimmin- Pools (576---576-20) Ma -Jul 2024 $25, 000. 00- - - - KeyBank MPD Chko Srvc Char-es- (514- 514-20-49) Ma -July 2024 $0.00 see attached Audit Costs Ma -Jul 2024 $4, 381 65 Spreadsheet & invoice Total 3rd Quarter 2024 Ex - enditures $164,135.15 I——-— Amount Due $164,135.15 O:\ClTY Quarterly Repor‘t\2024\Voucher Certification 3rd qtr 2024 Users\BrendaRolph\H Drive\MPD CLERK\Terminated Page 19 of 23 CITYOF NORMANDYPARK 3RD QUARTEREXPENDITUREREPORT -2024 PARKS 8: RECREATIONSERVICES PROVIDE TO MPD Parks & Recreation Admin 001-000-574-572-10- Salaries & Wages $20,688.55 $40,567.24 $61,255.79 $88,555.00 001-000-574-572—10- Overtime $0.00 $0.00 $0.00 $0.00 001-000—574‘572-10- Employee Pensions $1,888.28 $3,890.57 $5,778.85 $9,661.00 001-000—574—572-10— Social $1,564.54 $3,086.71 $4,651.25 $6,774.00 001—000-574-572—10- Worker‘s $55.95 $75.90 $131.85 $236.00 001—000-574-572-10- Unemployment $151.00 $155.15 $306.15 $664.00 001~000~574-572-10— Health Insurance $6,774.93 $13,549.86 $20,324.79 $10,700.00 001-000—574-572-10- Dental Insurance $430.98 $861.96 $1,292.94 $0.00 001-000-574—572-10— Disability insurance $80.22 $165.81 $246.03 $358.00 001-000—574-572-10— HRAVEBA $267.00 $768.85 $1,035.85 $5,874.00 001-000-574—572-10— Of?ce Supplies $23.34 $165.89 $189.23 $250.00 Minor Tools 8: 001—000-574—572—10— $0.00 $0.00 $0.00 $1,000.00 001-000-574—572—10- Professional Services $2,281.96 $4,851.50 $7,133.46 $13,000.00 001-000-574—572—10—Advertising $210.00 $392.48 $602.48 $4,550.00 001-000~574—572-10- Professional Services $2,610.00 $35,493.08 $38,103.08 $0.00 001-000-574—572-10— Telephone $39.63 $66.05 $105.68 $250.00 001-000-574—572-10- Postage $0.00 $0.00 $0.00 $100.00 001-000-574672—10— Subsistence $0.00 $0.00 $0.00 $250.00 001-000-574—572-10- Lodging $0.00 $0.00 $0.00 $500.00 001-000-574—572-10— Transportation $0.00 $0.00 $0.00 $100.00 001-000-574-572—10- Equipment/Building $0.00 $0.00 $0.00 $0.00 Miscellaneous 001—000-574—572—10— $16.55 $32.56 $49.11 $1,000.00 001-000-574~572-10— Software $0.00 $0.00 $0.00 $1,680.00 001-000-574-572-10- Printing $77.58 $0.00 $77.58 $300.00 001-000-574—572-10— Training $37.50 $231.25 $268.75 $1,000.00 001-000-574—572-10- Dues & Memberships $0.00 $0.00 $0.00 $300.00 Total Parks 81Recreation Admin $37,198.01 $104,354.86 $141,552.87 $147,102.00 Cultural 81Community Events 001~000—574-573-90- SuppHes $1,541.01 $1,173.41 $2,714.42 $0.00 001-000-574—573-90— Advertising $0.00 $680.02 $680.02 $0.00 001-000-574—573-90— Subsistence $0.00 $0.00 $0.00 $0.00 001—000-574—573~90—Equipment/ Building $0.00 $0.00 $0.00 $0.00 001-000-574—573—90—Miscellaneous $715.00 $300.00 $1,015.00 $12,000.00 001-000-574—573-90- Printing $0.00 $0.00 $0.00 $0.00 Total Cultural & Community Events $2,256.01 $2,153.43 $4,409.44 $12,000.00 Printed by AD\\dmarcotte on 10/22/20245:41:30 PM City of Normandy Park Expenditure - Page 1 of 2 Page 20 of 23  Parks Maintenance Admin 001-000-576-572-10— Salaries & Wages $4,213.21 $7,210.56 $11,423.77 $14,753.00 001-000-576—572-10— Temporary/Seasonal $0.00 $0.00 $0.00 $0.00 001-000-576—572—10— Overtime Pay $0.00 $0.00 $0.00 $0.00 001-000-576—572-10- Employee Pensions $385.09 $691.77 $1,076.86 $1,512.00 001-000-576—572-10- Social $320.73 $551.21 $871.94 $1,129.00 001—000—576-572-10- Worker‘s $29.39 $34.53 $63.92 $132.00 001-000—576-572-10- Unemployment $27.54 $26.92 $54.46 $111.00 001-000-576—572—10—Health insurance $761.22 $1,522.44 $2,283.66 $2,801.00 001—000-576-572-10— Dental insurance $48.42 $96.84 $145.26 $194.00 001-000-576-572-10— Disability insurance $14.61 $28.82 $43.43 $60.00 001-000—576-5 72-10- HRAVEBA $30.00 $60.00 $90.00 $120.00 001—000-576—572-10— Operating Supplies $5.91 $6.08 $11.99 $100.00 001-000-576-572-10- Professional Services $0.00 $386.23 $386.23 $500.00 001-000-576-572-10- Advertising $0.00 $0.00 $0.00 $100.00 001-000-576-572—10— Telephone $5.59 $3.70 $9.29 $0.00 001—000-576—572—10-Miscellaneous $1.55 $3.26 $4.81 $200.00 001-000-576-572-10— Software $0.00 $0.00 $0.00 $100.00 001—000—576-572—10- Printing $0.00 $0.00 $0.00 $100.00 001-000-576-572-10- Dues 8: Memberships $0.00 $0.00 $0.00 $100.00 Total Parks Maintenance Admin $5,843.26 $10,622.36 $16,465.62 $22,012.00 Swimming Pools 001—000-576-576-20- intergov. Services - $50,000.00 $0.00 $50,000.00 $25,000.00 Total Swimming Pools $50,000.00 $0.00 $50,000.00 $25,000.00 Parks Maintenance 001—000-576-5 76-80— Salaries & Wages $27,951.52 $60,395.02 $88,346.54 $104,401.00 001-000-576-576-80- Temporary/Seasonal $0.00 $615.70 $615.70 $5,513.00 001-000—576-576-80- Overtime Pay $667.99 $181.83 $849.82 $1,000.00 001-000-576-576-80- Employee Pensions $2,058.88 $4,900.67 $6,959.55 $9,845.00 001-000-5 76-5 76-80- Social $2,170.91 $4,680.75 $6,851.66 $7,841.00 001—000-576—576-80- Worker's $707.48 $828.91 $1,536.39 $2,284.00 001—000-576-576-80— Unemployment $232.72 $230.05 $462.77 $780.00 001—000-576-576-80— Health insurance $7,152.04 $17,653.23 $24,805.27 $25,556.00 001—000-576-576-80- Dental Insurance $531.04 $1,297.19 $1,828.23 $1,812.00 001-000-576-576-80- Disability insurance $93.67 $217.34 $311.01 $441.00 001-000—576—576~80—HRAVEBA $1,017.14 $2,218.03 $3,235.17 $2,101.00 001~000-576—576—80— Operating Supplies $13,827.50 $18,595.65 $32,423.15 $25,000.00 001—000-576-576—80- Tree City Supplies $0.00 $531.95 $531.95 $5,000.00 001-000—576—576-80— Fuel Consumed $1,681.22 $1,655.74 $3,336.96 $10,000.00 001-000-576-576-80‘ Minor Equipment $2,633.90 $2,424.00 $5,057.90 $3,000.00 001-000-576—576-80— PW Small Equipment $0.00 $0.00 $0.00 $0.00 001-000-576-576-80- Consulting Contracts $1,580.71 $2,228.26 $3,808.97 $15,000.00 001-000-576—576—80- Advertising $0.00 $0.00 $0.00 $500.00 001—000-576—576—80-intergov. Services $0.00 $0.00 $0.00 $0.00 001-000-576—576-80- Telephone $339.36 $541.25 $880.61 $1,400.00 001—000-576-576-80— Postage $0.00 $25.00 $25.00 $0.00 001-000-576-576-80— Tuition $0.00 $0.00 $0.00 $0.00 001—000—576-576—80-Transportation $0.00 $0.00 $0.00 $1,000.00 001-000-576-576-80- Transportation Reimb $0.00 $0.00 $0.00 $0.00 001-000—576-576—80- Taxes 8: Op $45.02 $170.78 $215.80 $120.00 001-000—576-576—80—Assessments KC - $0.00 $8,547.01 $8,547.01 $6,000.00 001-000-576-576—80- Equipment/Building $3,242.30 $4,856.35 $8,098.65 $6,516.00 001-000-576—576—80—Training $0.00 $209.00 $209.00 $0.00 001—000-576-576-80— Property & Liability $0.00 $5,083.00 $5,083.00 $10,073.00 001—000-576—576-80- Utility Services $20,484.54 $3,518.39 $24,002.93 $41,000.00 on 10/22/20245:41:30 PM Printed by AD\\dmarcotte City of Normandy Park - Expenditure Page 1 of 2 Page 21 of 23 001-000-576-576—80- External Maintenance $2,283.97 $2,138.34 $4,422.31 $6,000.00 Vehicle Maintenance 001-000-576—576—80— $451.93 $2,383.37 $2,835.30 $5,000.00 001-000-576-576—80- Reforestation Services $0.00 $3,233.64 $3,233.64 $0.00 001-000-576-576—80— Miscellaneous $0.00 $168.28 $168.28 $1,000.00 001-000-576-576—80- Miscellaneous $0.00 $0.00 $0.00 $0.00 001-000-576-576-80— Software $302.38 $6,067.47 $6,369.85 $1,000.00 001-000-576-576-80- Printing $0.00 ‘ $0.00 $0.00 $1,000.00 001—000-576-576-80- Dues & Memberships $0.00 $210.00 $210.00 $0.00 00 1—000-576-5 76-80— Capital imp-Other $0.00 $0.00 $0.00 $0.00 Machine & Equipment 001—000—576-576—80- $0.00 $0.00 $0.00 $0.00 Total Parks Maintenance $89,456.22 $155,806.20 $245,262.42 $300,183.00 Capital 001—000~576—594-75— Consulting-Civic $0.00 $0.00 $0.00 $0.00 001-000-576—594-75- Capital Parks ~ $0.00 $0.00 $0.00 $98,000.00 001—000—576—594-76- Prop Acq-Prof Services $0.00 $0.00 $0.00 $0.00 001-000-576-594-76- Land Biesot Property - $0.00 $0.00 $0.00 $0.00 001-000-576-594—76- Nature Trails Design $0.00 $0.00 $0.00 $0.00 001—000-576—594-76- Capital Expenditure - $0.00 $0.00 $0.00 $0.00 Total Capital $0.00 $0.00 $0.00 $98,000.00 Audit Costs $4,381.65 $17,033.38 $21,415.03 Less amount reimburse in 2023 for ($25,000.00) Printed by AD\\dmarcotteon 10/22/20245:41:30 PM City of Normandy Park - Expenditure Page 1 of 2 Page 22 of 23 INVOICE City of NormandyPark sbedingfieid@normandyparkwa.gov 801 SW 174th St +1 (206) 248-7603 Normandy Park, WA 98166 Normandy Park Bill to Metropolitan Park District 801 SW 174th St. Normandy Park, WA 98166—3679 Invoice details invoice no.2 5022 Terms: Due on receipt invoice date: 10/24/2024 Due date: 10/24/2024 Date Product or service Description Qty Rate Amount Other Services 2024 - 3rd QTR Juiy - — September 1 $164,135.15 $164,135.15 Total $164,135.1 5 Payments are to be paid directly to the City of Normandy Park Page 23 of 23