This document describes the funding and billing practices for the King County GIS Center (an internal service fund of King County (WA) government).

1. KCGIS CENTER FINANCIAL PROCEDURES
2015-2016 FUNDING, RATE SETTING, AND BILLING
March 1, 2016
Introduction
The King County Geographic Information System (KCGIS) is a coordinated regional geographic information
resource, organized to meet the business needs of King County, local agencies, and the general public.
KCGIS is comprised of both the King County GIS Center (an internal service fund, responsible for core GIS
resources and enterprise services for the entire County) and business specific activity in various GIS programs
distributed across other County departments.
KCGIS activity is coordinated by means of a management level GIS Steering Committee (GSC) and an
operational level GIS Technical Advisory Committee (GTAC).
KCGIS organization, governance, and operations are described in detail in the annual KCGIS Operations and
Maintenance Plan.
This document describes the background and details of the King County GIS Center (KCGIS Center) internal
service fund, the funding, rate setting, and billing methodology used by the fund, and the current 2015-16
budget and financial plan of the fund.
The King County Geographic Information Systems Fund
Enabling Legislation:
On December 13, 2001 the King County Council approved ordinance 2001-0555 (enactment 14270) creating the
King County Geographic Information Systems Fund. Partial text of the ordinance follows:
AN ORDINANCE creating the geographic information systems fund, classified as an internal service
fund, for the purpose of accounting for financial resources for the full costing of operating, maintaining
and enhancing automated geographic information systems that serve both county agencies and
external customers; providing for the transfer of geographic information systems assets from the
information and telecommunication – data processing fund; amending Ordinance 12076, section 10, as
amended, and K.C.C. 4.08.025, as amended, and adding a new section to K.C.C. chapter 4.08.
PREAMBLE:
Due to the reorganization of the county’s geographic information systems resources into an internal
services section within the department of natural resources and parks, it is desirable to create a new
geographic information systems internal services fund for the purpose of accounting for financial
resources for the full costing of operating, maintaining and enhancing automated geographic
information systems.
Effective January 1, 2002, accumulated undesignated fund balance of two hundred fifty thousand
dollars is hereby transferred from the information and telecommunication - data processing fund to the
geographic information systems fund. This represents the estimated share of the information and
telecommunication - data processing fund’s undesignated fund balance that has been contributed by
geographic information systems operations.
On July 11, 2011 the Council approved ordinance 2011-0154, transferring the KCGIS Fund from DNRP to the
newly formed King County Department of Information Technology (KCIT). The text of the appropriate section of
the King County Code reads:
4.08.275 Geographic information systems fund.
A. There is hereby created the geographic information systems fund, classified as a[n] internal
service fund, for the purpose of accounting for financial resources for the full costing of operating,
maintaining and enhancing automated geographic information systems that serve both county agencies
and external customers. For the purpose of this section, “full costing” means all costs associated with
operation, maintenance, rental, repair, replacement, central service cost and department overhead
allocation.

2. KCGIS CENTER FINANCIAL PROCEDURES: 2015/16 FUNDING, RATE SETTING, & BILLING
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B. The director of the department of information technology or the director's designee shall be
the fund manager and shall establish charges to recover full costing for geographic information systems
fund services and operations.
C. Annual appropriations of revenues, beginning in 2002, shall be included in the budgets of
those agencies and funds either benefiting from the centralized geographic information systems or
receiving services from staff budgeted in geographic information systems fund, or both, which revenues
shall be transferred to geographic information systems fund monthly. (Ord. 17142 § 11, 2011: Ord.
14270 § 2, 2001).
The King County geographic information systems fund operates under the name King County GIS Center
(KCGIS Center).
King County Internal Service Fund Purpose, Benefits, & Responsibilities:
King County Code gives internal service funds full financial and operational responsibility to provide designated
services. Agencies receiving services or benefiting from internal service fund activities are required to budget
for internal service fund costs. In addition, the KCGIS Center fund is chartered to operate on an entrepreneurial
basis – both within the county and externally.
The benefits of an internal service fund include:
 Develop annual budget, free from non-fund business interference
 Manage fund finances and carry savings forward from year to year within County financial guidelines
 Develop and manage cash reserves for specific long term needs
 Own equipment & assets
 Develop staff resources to meet business needs
The responsibilities of an internal service fund include:
 Develop annual budget and workplans within the context of countywide goals
 Manage budget, finances, & assets
 Pay all direct and overhead costs:
 Staff salary & benefits
 Hardware, software, furniture, equipment, supplies, & services
 Training costs
 Office space rent, phones, email, IT infrastructure
 All other overhead costs, from audit services to vehicle rental
 Develop customers and ensure revenue to fund operations
KCGIS Center Fund Accounting Structure:
Effective January 1, 2012, the KCGIS Center became part of the King County Department of Information
Technology (KCIT). At the same time the KCGIS Center transitioned along with the rest of King County to the
new Enterprise Business System (EBS) accounting and financial management system developed as part of the
County’s Accountable Business Transformation (ABT) project.
KCGIS Center General Ledger Accounting Codes:
Fund number: 000005481
Fund Name: KING COUNTY GIS FUND
Department: A01100
Division: D01100
Cost Center: 011000

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KCGIS Center EBS Financial System Project Expenditure and Revenue Accounting Codes (POETA Codes):
Project: 1001485
Org: 011000
Expense: TBD
Task: 001
Award: Not Used
For budgetary and accounting purposes, each County agency generally includes funds for KCGIS Center services
in a designated expenditure account within the appropriate budget. The KCGIS Center budgets and accounts
for revenue in corresponding revenue accounts. These expenditure and revenue accounts correspond to the
KCGIS Center’s three business lines.
The designated County accounts for KCGIS Center internal service fund services are:
Business Line Client Agency
Expense
Account
KCGIS Center
Revenue
Account
EBS Expenditure
Type
Smart
Spreadsheet
Crosswalk
BARS
GIS Enterprise
Operations
55026 44020 55026 GIS O AND
M
55026U 00090
GIS Client
Services
55051 44021 55051 GIS CLIENT
SERVICES
55051U 00091
GIS Matrix
Services
55052 44022 55052 GIS
MATRIX SERVICES
55052U 00092
Miscellaneous KCGIS Center Financial Identification:
KCGIS Center Federal Tax ID #: 91-6001327
KCGIS Center DUNS #: 13-838-9148
KCGIS Center CCR #: WPA3SC
KCGIS Center Washington UBI #: 602 225 054
KCGIS Center monthly financial reports are available online within King County via the county’s Oracle
Discoverer Financial reporting System.
KCGIS Center Funding, Rate Setting & Billing Methodology
General Principles:
The KCGIS Center segments its operations into three ‘business lines’ each focused on common GIS services and
resources. Each business area focuses on the unique value of the specific services offered. Each business line
also supports a logical cost allocation methodology to help GIS users understand the basis for individual GIS
service cost components. This allows end user agency managers to make an informed business decision on
how to use GIS as a tool for their agency’s operations.
Each of the three KCGIS Center business areas (Enterprise GIS Operations, GIS Client Services, and Matrix GIS
Staffing Services) share common management and rate setting principles:
 Each business area benefits by shared management, administration, and overhead.
 Costs for shared functions are allocated fairly to each business area.
 Costs specific to a business area are fully allocated to that business area.
 Each business area is fully funded by its own customer base.
KCGIS Center operating costs fall into three broad categories:
 Labor costs (wages & benefits)
 Overhead costs (O/H – includes County and department overhead, rent, phones, email, KCIT, finance,
etc.). Beginning in 2015, all hardware replacement costs (PC’s, laptops, servers, data storage, etc.)
became an overhead charge, paid to KCIT.
 Other direct costs (ODC’s – include imagery acquisition, supplies, services, software, training, etc.)

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KCGIS Center rates are designed to collect revenue from its customers in four broad areas:
 Revenue from internal sources sufficient to cover costs as authorized by MKCC 4.08.275
 Revenue sufficient to ensure sound financial fund management, including designated fund reserves and
fund surplus targets in accordance with financial plan policies.
 Revenue from external customers, either for client services or to cooperatively fund certain data
acquisition projects.
 Revenue to fund certain ‘mandated and business foundation’ (M&BF) services for KCIT.
To ensure that customers fully fund appropriate costs, and to ensure the fair allocation of costs for shared
services, a detailed budget/rate development spreadsheet is used to account for all planned costs and to
determine a rate that will recover sufficient revenue within each business area.
Overhead Allocation Practices:
KCGIS Center internal management and administrative support costs are allocated to the three business lines as
part of the budget development process, based on a calculation of actual costs.
KCGIS Center overhead and other direct costs (other internal services, general fund overhead, KCIT overhead,
rent, etc.) are allocated to the three 'lines of business' based on a calculation of significant budget factors,
including:
 FTEs
 Major non-FTE specific office resources (data and application server costs, training program related,
etc.)
 Dedicated servers or software
 Major GIS database resources
 Major GIS application resources
Financial Plan
Each county internal service fund updates its financial plan as part of the biannual budget process. The
financial plan depicts high-level fund balance, rates, revenue, expenditure, and reserve amounts for the
proposed budget within the context of two years before the proposed two-year budget and two years after.
The financial plan notes are used to clarify assumptions, set target levels for certain under expenditures,
establish the policy basis for designated fund reserves, a projected ending undesignated fund balance, and any
projected reserve shortfalls.
The County’s Office of Strategy, Performance and Budget (OSPB) uses the financial plan to assess the
immediate and long-term viability of the proposed budget. In some years the budget office may mandate
underexpenditure targets, an increase in rates, or both to ensure that the fund remains viable. The financial
plan is included as part of the budget submittal.
Reserve Funds:
The KCGIS Center maintains a number of designated reserve funds:
 Imagery Acquisition Fund.
o Sources of funds:
 Quarterly allocation from GIS O&M rates. Currently $416,000 per budget biennium.
 Revenue from external imagery acquisition partners
 Revenue from sale of access to County Pictometry data for local public agencies
o Use of funds:
 Imagery acquisition costs are paid from the fund reserve.
 In some cases, external agencies are refunded unused payments.
 E911 is paid for a share of Pictometry imagery costs
o Imagery fund reserve fluctuates based on best imagery acquisition commercial terms and
biennial major acquisition cycle. Reserve balance also fluctuates based on the amount of

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imagery funding revenue from GIS O&M rates and revenue paid by regional partner agencies.
The fund may include money from external agencies held for use on future projects.
o External revenue is billed via invoice by KCGIS admin staff or through KC A/R.
 Prepaid Client Services Reserve: Represents balance of prepaid client services revenue received, minus
work completed on account.
 King Street Center Training Room Rental Reserve: This reserve is funded by rental revenue from
external customers of the GIS Training Center. This reserve is held to provide a GIS training credits
fund for county agencies and a portion of the training room rental revenue is transferred to KCIT to
offset their maintenance of the training computers. To be included in Prepaid Client Services Reserve
beginning in 2017/2018.
 Revenue Variance Reserve: This reserve targets 2.5 percent of revenue budgets (except external
agency imagery revenue) to protect against future service request volatility.
 Strategic Regional Sustainable Capacity Reserve: This is a one-time reserve to fund a 2017/18 regional
GIS capacity building KCGIS Priority Initiatives that will enhance end-user agency applications and GIS
return on investment. Reserve based on 2.5 percent of revenue.
Enterprise GIS Operations (O&M):
The KCGIS Center’s core business line is built around enterprise GIS infrastructure and operation services.
Specific enterprise GIS operation services may be modified on a biennial basis in consultation with the King
County GIS Technical Advisory Committee. For KCGIS’ 2015-16 budget years these services will be provided by
11.10 FTEs and include:
 KCGIS Center management and administration
 KCGIS governance support (GIS Steering & Technical Advisory Committees, standards & best practices,
and annual KCGIS O&M Plan)
 KCGIS program coordination (agency support & marketing)
 Regional GIS contact and coordination
 Spatial Data Warehouse operation and management (SDW administration, content management &
metadata management)
 KCGIS Website management
 GIS productivity applications development & management (back-end apps, Web front-end apps, &
client end-user apps)
 Data maintenance coordination (coordinate agency data maintenance & QC, external data acquisition &
designated enterprise data maintenance)
 Regional imagery acquisition program
 GIS-related contract management, including Esri enterprise license agreement and enterprise license
management (ELM) based Esri software access
 Education & Outreach (brownbag training, help desk, custom GIS training class development, regional
KCGIS User Group)
 Coordination of designated countywide priority GIS initiatives
A key characteristic of most (but not all) core services for enterprise GIS operations is that they are ‘fixed-cost’
in nature. Total budget costs can be increased or decreased by adding or removing entire ‘service offerings,’
but costs are typically not greatly effected by the total number of individual end-users, the volume of use by
those end-users, or by the number of agencies that fund the services.
The KCGIS Center develops a preliminary budget to cover proposed enterprise GIS operation services levels for
the coming two year budget period, in consultation with the GIS Technical Advisory Committee and the GIS
Steering Committee. The KCGIS budget typically includes specific FTE and cost allocations for each service
offering, to allow a business analysis of the value of providing the service.

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The KCGIS Center’s O&M funding model is based on the following premises:
 Enterprise Operations can be defined into discrete categories of GIS services.
 The level of work effort and total cost to provide each category of GIS services can be determined
objectively via the KCGIS Center’s Time Recording System (TRS) and by KCGIS financial records.
 Distinct GIS user communities can be identified and costs for each of the categories of GIS services can
be objectively allocated to one or more of the user communities.
 The level of use or benefit for individual agencies within each GIS user community can be measured
objectively and O&M costs allocated to each agency on the basis of actual use or benefit
The KCGIS Center allocated all its proposed 2015-16 budget Enterprise GIS Operations costs into 23 discrete
categories of services, based on actual level of effort as documented in TRS (see appendix A). For 2015-16 two
distinct GIS user communities were identified (desktop GIS users and web based GIS users). This is reflective
of the findings of the 2012 King County GIS ROI Study conducted by the University of Washington Benefit-Cost
Analysis Center that the primary financial benefit from GIS is derived from business end-users utilizing GIS
based applications for county business purposes. GIS based applications are delivered via desktop GIS, web
based GIS, and mobile platforms.
The total cost for each category of GIS services is allocated proportionately to each GIS user community
benefiting from the service. The total cost allocated to each GIS user community is then allocated to individual
agencies within the community on the following basis:
 Desktop GIS Users: Agencies are allocated costs that benefit desktop GIS users on the basis of the
number of desktop GIS users within each agency. These costs are related to services that support
standards, the spatial data warehouse, front-end applications, data maintenance/coordination, imagery
acquisition, training/help desk support, and priority initiatives. This community represents KCGIS end
users that use desktop GIS and costs are based on the actual number of GIS ‘seats’ within each
department. Seats are defined as software licenses that can access the KCGIS Data Warehouse and
hence benefit from the level of effort and cost to maintain and operate the warehouse.
The O&M funding model recognizes that not all GIS enabled software is equal. The standard ‘seat’ is
based upon use by an agency of basic ArcGIS software (ArcView) with a value of 1.0 within the funding
model. Using annual software maintenance cost within the Esri ELA as a proxy for software capability,
other software seat values are based on the following factors:
 ArcView Secondary: 1.00
 ArcView Primary: 1.40
 ArcInfo Primary: 6.00
 ArcInfo Secondary: 2.40
 ArcEditor Primary: 3.00
 ArcEditor Secondary: 2.40
 Arc Extension Primary: 1.00
 Arc Extension Secondary: 0.40
 ArcPAD: 0.50
 Esri Runtime License: 0.20
 MapObjects Deployed: 0.20
 ArcMobile: 0.20
 ArcGIS for iPad, Android, etc.: 0.20
 AutoCAD 0.10
 City Engine 0.10
 Maverick Map CAD 0.10
 Maverick Map Mobile 0.01
 Accela Permitting 0.10
 xTracker 0.10
 MS MapPoint: 0.10
 Open Source Desktop S/W: 1.00
The list of desktop software ‘seats’ reflects the fact that GIS software capability that allows access to
KCGIS Data and other enterprise services is diverse. Some users of ‘runtime’ licenses embedded in
permitting or work order management software might not even realize that their application requires
KGCIS data resources. Other ‘seats’ might not even be literal seats, as in the case of ArcPAD or ArcGIS
for iPad or Android devices used by field personnel. The equivalency factors though ensure that all
users pay a fair share for access to KCGIS Center resources. For 2015-16, the funding model is based
on a total of 359.37 equivalent desktop GIS users.
 Web GIS Users: Agencies are allocated costs that benefit Web GIS users on the basis of the number of
‘user sessions’ that access KCGIS Web Mapping applications within each agency. These costs are

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related to services that support the spatial data warehouse, front-end Web applications, imagery
acquisition, training/help desk support, and priority initiatives. This community represents KCGIS end
users that use Web GIS mapping and costs are based on the actual annual recorded number of ‘user
sessions’ on the KCGIS Web mapping applications within each department (based on IP addresses
mapped to IP address ranges assigned to county business units). For the 2015-16 budget, the funding
model is based on 235,705 total ‘user sessions’ during 2013.
 Note that in previous funding models, Esri ELM based GIS software usage was included in the GIS O&M
funding model. Because these costs are related to the discretionary GIS-access platform for agency
users, they do not fit the basis for the new model. For 2015-16, these costs will be recovered via
mandatory GIS client –services charges.
The aggregate of costs from each of these GIS user communities is allocated to each agency, to determine each
agency’s total share of the GIS O&M funding model. Some agencies may have costs from just one community,
while others have costs from both.
The 2015-16 KCGIS Center Enterprise Operations Rates budget is comprised of the revenue required to cover
the allocated costs as outlined above. It also includes an additional 5.46% to cover KCIT’s Mandated and
Business Foundation (M&BF) costs, charged to each agency (see Appendix B). Note that the 5.46% M&BF costs
are not added to external agency invoices for their funding for the KCGIS Center’s regional aerial imagery
project.
The proposed budget and funding model is subject to the same review and approval process that each fund
faces for their annual budget. This process includes extensive review by the county budget office (OSPB),
followed by further review and approval of the proposed budget by the County Executive for his budget
submittal to Council. Once approved by the Council, the budget is finalized.
Once the budget period begins, the KCGIS Center obtains POETA codes and billing concurrence from each of
the agencies included in the KCGIS Enterprise Operations (O&M) funding model (budget account 55026). This
concurrence is obtained via email and complies with KC Policy FIN 15-4. Automated GIS Rate billing is
performed either monthly or quarterly as agreed with each agency. Billing is executed by the KCGIS Center
using EBS/AxWay Secure Transport System based Smart Spreadsheets to create usage-based interfund
transfers. For more details, refer to the KCGIS Center – EBS/AxWay Smart Spreadsheet Client Billing Procedure.
GIS O&M revenue is posted as received to the KCGIS internal service fund (revenue account 44020) by the
County’s EBS accounting system. The 5.46% M&BF costs added to the GIS O&M rates are posted as received
into the appropriate designated KCIT revenue account.
External Enterprise GIS Operations Revenue:
Imagery acquisition is one of the designated GIS Enterprise Operations Services (D.3.e). When imagery
acquisition projects include external funding partners and KCGIS serves as the project manager and/or fiscal
agent, external revenue is posted as received to the KCGIS revenue account 44020, and credited to the
designated imagery reserve fund.
GIS Client Services:
King County experience has been that all county agencies require customized, on-demand GIS services on
occasion. This is true of departments with their own GIS staff (perhaps during periods of peak work load, for
advanced training, or for very specialized types of service) and of departments with no integral GIS capability
(perhaps needing services as simple as making a map or helping an employee learn to use a web based
application).
KCGIS Center provides on-demand GIS client services to meet the unique or unanticipated needs of county
business units and of external customers. 5.40 FTE are assigned to client services for 2015/16. Typical services
provided by the staff assigned to this business line include:
 GIS training
 GIS programming
 Custom mapping
 GIS data development or maintenance

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 Short-term GIS staffing
 GIS consulting
 GIS needs assessment, planning, and implementation support
 Custom GIS data requests
Because of the on-demand nature of client services work, budget projections are speculative. KCGIS includes
estimated costs and revenues for GIS client services as it develops its proposed annual budget, based on
current year trends, past history, and conversations with client agencies who may request increased or
decreased client services budgeting. Budgeted costs include labor and direct client services costs (supplies,
services, hardware, software, training, etc.), plus an allocated proportion of KCGIS Center overhead,
management, and administration.
As the budget is developed, an hourly billing rate for the budget year is calculated by dividing total projected
costs (labor, overhead, management, administration, and other direct costs) by the total number of projected
billable hours. Annual average billable hours for individual client services staff are calculated by subtracting
estimated employee leave and non-billable work hours from a nominal total of 2080 payroll hours per year.
Specific types of leave and non-billable work hours include:
 Leave (holidays, vacation, sick leave, jury duty, FMLA, etc.
 Personal administration time (payroll, benefits, etc.)
 KC & Div administration time (KC activity, communications, office, equipment, etc.)
 Section administration (time records, performance monitoring, meetings, etc.)
 Training & professional development
 Client services marketing and customer relationship management
 Product & service research and development
For 2015/16, the calculated annual average net billable hours per client services FTE is 1337.
The net annual estimated billable hours per client services FTE is multiplied by the total FTEs budgeted for client
services work to determine total estimated billable hours. This total is divided into the total labor, supplies,
management, administration, and overhead budget for client services to determine the hourly billing revenue
requirement for the budget year.
The KCIT 5.46% M&BF costs are added to the hourly billing revenue requirement and then rounded, to
determine the final hourly billing rates. Tiered hourly billing rates are used to recognize labor cost differences
for five basic categories of GIS staff. For current GIS Billing rates see:
http://www.kingcounty.gov/operations/GIS/ClientServices/Prices.aspx.
Some products or services (GIS data sales, map printing, and training classes) are provided on a per unit basis.
Per unit costs are calculated from the hourly billing rate, plus the cost of any consumable products or special
equipment.
The KCGIS Center Client Services group also manages rental of the County’s King Street Center Computer
Training Facility (CTF) to non-King County users. The facility has been owned jointly by KC DOT and DNRP.
Revenue from rental to non-County users is held in a KCGIS Center designated fund reserve, for future
Computer Training Facility equipment replacement.
In addition, a budget is proposed for other direct non-labor reimbursable costs (media, software, commercial
data, contracted consulting, etc.) that would typically be billed to clients separately.
The KCGIS Center Client Services business line also includes three other reimbursements:
 Providing Esri ELA based GIS software for dedicated use by county departments.
 Providing pooled Esri GIS software for use by all county employees via an enterprise license
management utility.
 Also, the eight County Executive Departments are each charged to fund 0.15 FTE within client services
for ‘KingStat’ GIS support to OSPB.

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These Esri software and KingStat GIS costs outlined above are billed to county agencies on a monthly or
quarterly basis (see below).
During the budget development process, KCGIS typically seeks budget commitments from departments for
client services work for the coming year. For 2015 and 2016 these revenue commitments total approximately
82% and 79% respectively of the proposed client services budget. For budget purposes, an additional 6% -
9% of the proposed revenue is described as contingent from county agencies, and another 11% - 13% as
contingent from outside agencies.
Even though departments commit to earmark funds in their budget for KCGIS client services work, the decision
to spend some of the budgeted funds (or other department funds if agency workload warrants) is made on a
case-by-case basis by individual agency business unit managers. In effect, these managers make an individual
benefit/cost analysis when they decide to spend agency funds for specific on-demand GIS client services.
Agency reimbursement for Esri ELA software costs is not discretionary. It is based on prior year’s usage.
Likewise, funding for KingStat is not discretionary.
For KCGIS client services, budget review and approval does not directly involve client agencies. The KCGIS
case to the budget office, Executive, and Council for this portion of the proposed budget is based on the
funding reserve commitments, previous year’s actual client services activity, and recognition of a reasonable
contingency to accommodate peak demand or emergency workload. This component of the proposed budget is
subject to the same Budget Office, Executive, and Council review and approval process as outlined above.
Once the budget year begins, agencies are billed for GIS client services work after work is completed, or
monthly for projects that may extend over two or more months.
Agencies can also prepay for GIS client services, establishing an account with the KCGIS Center that can be
used to obtain future GIS training, services, or products at the rate in effect when the services are actually
provided.
Once the budget year begins, the KCGIS Center obtains standard POETA codes from each of the agencies with
a KCGIS client services budget (budget account 55051)
After agreed project work is completed, client billing is performed in either one lump sum, or monthly for more
lengthy projects. Billing approval and POETA coding verification is obtained via email to comply with KC Policy
FIN 15-4. . Billing is executed by the KCGIS Center using EBS/AxWay Secure Transport System based Smart
Spreadsheets to create usage-based interfund transfers. For more details, refer to the KCGIS Center –
EBS/AxWay Smart Spreadsheet Client Billing Procedure.
For Esri ELA GIS software and KingStat GIS costs, at the beginning of the year, the KCGIS Center obtains
POETA codes and billing concurrence from each of the agencies responsible form these costs. This concurrence
is obtained via email and complies with KC Policy FIN 15-4. GIS Rate billing is performed either monthly or
quarterly as agreed with each agency. Billing is executed by the KCGIS Center using EBS/AxWay Secure
Transport System based Smart Spreadsheets to create usage-based interfund transfers.
External client services customer work only commences after a signed project agreement and billing
authorization is received. Customers are billed monthly or as major milestones are completed via invoice by
KCGIS admin staff or through KC A/R. Some client services work requires prepayment:
 Training registration. In 2016 KCGIS began accepting credit card payments for training classes.
 Custom GIS data requests
 Custom map printing
GIS client services revenue is posted as received to the KCGIS internal service fund (revenue account 44021) by
the County’s EBS accounting system. The 5.46% M&BF costs added to the GIS client services rates are
transferred periodically to the designated KCIT revenue account.
Matrix GIS Staffing Services Unit:
Several King County departments have dedicated business specific GIS units or individual GIS staff. KCGIS
Center directly manages and/or staffs GIS operations for eight divisions within the County:

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2015/16 Matrix GIS Staff Customers:
 DNRP: WLRD
 DNRP: WTD
 DNRP: SWD
 DNRP: Parks
 DOT: Roads
 DOT: KCIA
 DPER
 OSPB
Staff levels are agreed on a biennial ‘negotiated level of service’ basis. The divisions benefit by reduced costs
from pooled management and enhanced efficiency resulting from higher professional standards, cross training,
redundancy, and best practices.
Each division designates a GIS matrix manager, who is responsible both for evaluating the level of business
need for direct GIS services within their division, and for coordinating the assignment of allocated staff to work
on specific projects. 11.50 FTE are budgeted for 2015/16. Typical services provided by this business line
includes:
 Data development and maintenance
 Custom application development
 Mapping
 GIS data analysis
 End-user training and support
KCGIS includes costs and revenues for Matrix GIS staffing services as it develops its proposed annual budget.
In addition to the labor and direct costs (supplies, services, hardware, software, training, etc.) described above,
funding and rates include an allocated proportion of KCGIS Center overhead, management, and administration.
Initial budget review and approval is with the division GIS matrix manager, as well as division and department
finance managers. This process ensures that there is customer support for proposed budget, based on the
business value provided by the GIS staffing services. This component of the proposed budget does not go
through review by the KCGIS Technical and Oversight committees, but is subject to the same Budget Office,
Executive, and Council review and approval process as outlined above.
The 2015-16 KCGIS Center Matrix Staff Rates budget is comprised of the revenue required to cover the
allocated costs as outlined above. It also includes an additional 5.46% to cover KCIT’s Mandated and Business
Foundation (M&BF) costs, charged to each agency (see Appendix B).
Once the budget year begins, the KCGIS Center obtains POETA codes and billing concurrence from each of the
agencies receiving GIS Matrixed staff services (agency budget account 55052). This concurrence is obtained via
email and complies with KC Policy FIN 15-4. GIS Matrix Rate billing is performed either monthly or quarterly as
agreed with each agency. Billing is executed by the KCGIS Center using EBS/AxWay Secure Transport System
based Smart Spreadsheets to create usage-based interfund transfers. For more details, refer to the KCGIS
Center – EBS/AxWay Smart Spreadsheet Client Billing Procedure.
GIS Matrix revenue is posted as received to the KCGIS internal service fund (revenue account 44022) by the
County’s EBS accounting system. The 5.46% M&BF costs added to the GIS Matrix rates are posted as received
into the appropriate designated KCIT revenue account.
Appendixes:
A. KCGIS Center 2015-16 Budget By Business Services (PDF)
B. KCGIS Center 2015-16 Rates & Revenue Budget (PDF)
C. KCGIS Center 2015-16 Financial Plan (PDF)
D. KCGIS Center 2015-16 Rates Basis Overview
How can I get more information?
Contact Greg Babinski, KCGIS Center Finance & Marketing Manager at greg.babinski@kingcounty.gov,
or at 206-477-4402
GB: finance:procedures:kcgisfunding&billing2015-16.doc March 2, 2016

11. KCGIS Center 2015-16KCGISProposed(20140723).xls
Total
Task Description Labor ODCs OH Total FTE's:
KCGIS Center Enterprise Operations (O&M Funded):
A. Manage & Administer the KCGIS Center 0.0000
1. Management 372,719
$ 11,107
$ 99,306
$ 483,132
$ 1.0500
2. Administration 48,727
$ 2,116
$ 18,915
$ 69,758
$ 0.2000
B. Enterprise Coordination 0.0000
1. KCGIS Governance Support: 0.0000
a. Oversight Committee 11,299
$ 317
$ 2,837
$ $14,454 0.0300
b. Technical Committee 25,606
$ 740
$ 6,620
$ $32,967 0.0700
d. O&M plan 57,065
$ 1,693
$ 15,132
$ $73,890 0.1600
2. Priority Initiatives: 548,392
$ 32,628
$ 184,425
$ $765,445 1.9500
3. Program Coordination: 0.0000
a. Agency Support 50,401
$ 1,587
$ 14,187
$ $66,174 0.1500
b Marketing 99,309
$ 5,673
$ 28,373
$ $133,356 0.3000
4. Regional Coordination: 35,768
$ 1,058
$ 9,458
$ $46,283 0.1000
C. KCGIS Enterprise Infrastructure 0.0000
1. SDW System Administration 47,110
$ 30,243
$ 14,187
$ $91,540 0.1500
2. SDW Data Content Management 567,395
$ 29,131
$ 184,425
$ $780,952 1.9500
3. SDW Metadata Management 29,874
$ 1,058
$ 9,458
$ $40,389 0.1000
D. Enterprise GIS Services 0.0000
1. KCGIS Website Administration 71,574
$ 2,645
$ 23,644
$ $97,863 0.2500
2. Application Development & Maintenance 0.0000
b. Back-end Applications 205,638
$ 9,657
$ 61,475
$ $276,771 0.6500
c. Web User Applications 162,386
$ 183,501
$ 47,289
$ $393,175 0.5000
d. Client User Applications 15,888
$ 45,331
$ 4,729
$ $65,947 0.0500
3. Data Maintenance & Coordination 0.0000
a. Agency Data Coordination 203,460
$ 7,405
$ 66,204
$ $277,069 0.7000
b. External Data Acquisition 67,745
$ 2,116
$ 18,915
$ $88,776 0.2000
c. Enterprise Data Maintenance 322,558
$ 12,694
$ 113,493
$ $448,744 1.2000
e. Imagery Program Management 35,768
$ 3,154,572
$ 9,458
$ $3,199,797 0.1000
4. Vendor Services Management -
$ -
$ -
$ $0 0.0000
a. Contracts Administration 50,808
$ 1,587
$ 14,187
$ $66,582 0.1500
b. ELA License Management 39,483
$ 1,269
$ 11,349
$ $52,101 0.1200
5. Education & Outreach 0.0000
a. Training (Brownbags) 37,382
$ 1,269
$ 11,349
$ $50,000 0.1200
b. Resource Center 230,941
$ 8,463
$ 75,662
$ $315,065 0.8000
d. GIS User Meetings 13,061
$ 529
$ 4,729
$ $18,319 0.0500
Total: 3,350,357
$ 3,548,387
$ 1,049,806
$ 7,948,550
$ 11.1000
Total KCGIS Center Enterprise Operations (O&M) Budget: 7,948,550
$
Matrix GIS Staff & Operations:
Matrix GIS Staff Labor Budgeted separately in Division Budgets: $3,122,070 11.0000
KCGIS Center Management, Supervision, & Admin Support: 158,890
$ 0.5000
Total DNRP GIS ODCs: 128,098
$ 11.5000
Matrix GIS Unit Portion of GIS Center Overhead: $929,085
Total KCGIS Center Budget for Matrixed GIS Services: $4,338,142
KCGIS Center Reimbursed Client Services:
Total Reimbursed Client Services Direct Labor: 1,297,036
$ 4.6500
ment, Supervision, & Admin Support Costs…in Chargeback billing rate) 236,250
$ 0.7500
Charge-back ODCs 59,887
$ 5.4000
Charge-back portion of GIS Center Overhead: $124,674
2011 KCGIS Center Client Services/Charge-back Budget:
Client Services Other (non-rate) reimbursable expenses: 598,538
$
Total GIS Client Services Budget: 2,316,386
$
Labor total verification:
FY2011 Nominal KCGIS Chargeback Hourly Billing Rate: $122
(Assumes 130 billable hours per month per programmer or analyst)
Total KCGIS Center Budget: 14,603,078
$
GB:gb W:excelFinanceFinance2015AdoptedBudget2015-16KCGISProposed(20140723).xls:KCGIS Center Total
3/2/2016:9:15 AM
Appendix A

12. Fund 5481M / Dept 011000 6.24%
King County GIS Center
Agency Common Name
Agency
ABT/Budget
Name
2015
&
2016
Proposed
O&M
Revenue
2015
&
2016
Proposed
O&M
Rates
(w/
6.24%
M&BF
Costs)
2015-2016
2015-16
Client
Services
hours
Based
2015-16
annualClient
Services
KingStat
Based
2015-16
Dedicated
GIS
S/W
Maintenance
Based
2015-2016
Usage
of
Esri
software
ELM
based
access
2015-2016
Proposed
Client
Services
Revenue
2015-2016
Proposed
Client
Services
Rates
(w/
6.24%
M&BF)
2015-2016
Proposed
Matrix
Revenue
2015-2016
Proposed
Matrix
Rates
(w/
6.24%
M&BF)
2015-2016
Proposed
Total
GIS
Revenue
2015-2016
Proposed
Total
GIS
Rates
(W/
6.24%
M&BF
Costs)
King County Council DISTRICT SUPPORT CONSTITUENT SERVICES
39,193
$ 41,639
$ 60,512
$ -
$ 1,332
$ 61,844
$ 65,703
$ 101,037
$ 107,341
$
OEFA OFFICE OF E AND F ANALYSIS
21,003
$ 22,314
$ 66
$ 68
$ 72
$ 21,071
$ 22,386
$
PSB OPERATING AND CAPITAL BDGT
8,064
$ 8,567
$ 80,528
$ -
$ 598
$ 81,126
$ 86,188
$ $210,420 223,550
$ 299,610
$ 318,305
$
KCSO BUDGET & ACCOUNTING 342,516
$ 363,889
$ 1
$ 21,755
$ 3,851
$ 25,607
$ 27,205
$ 368,123
$ 391,094
$
DES:OEM OFFICE OF EMERGENCY MGMNT
17,790
$ 18,900
$ 40,745
$ 2,967
$ 42
$ 43,754
$ 46,484
$ 61,544
$ 65,384
$
DES: Admin DES ADMINISTRATION 1,374
$ 1,459
$ -
$ 6,958
$ 6,958
$ 7,392
$ 8,332
$ 8,852
$
DES: HR HUMAN RESOURCES MANAGER 9
$ 9
$ -
$ -
$ -
$ 9
$ 9
$
DES: Property Services REAL PROPERTY ADMIN 116,920
$ 124,216
$ 60,502
$ -
$ 243
$ 60,745
$ 64,536
$ 177,666
$ 188,752
$
Prosecuting Attorney PAO ADMIN AND OPERTNS 8,825
$ 9,376
$ 60,511
$ 60,511
$ 64,287
$ 69,336
$ 73,662
$
Superior Court ADMINISTRATION 8,287
$ 8,804
$ -
$ -
$ -
$ 8,287
$ 8,804
$
District Court COURTS ADMINISTRATION 5,345
$ 5,678
$ -
$ -
$ -
$ 5,345
$ 5,678
$
DES: RALS:Animal Contol ANIMAL SVCS CONTROL 17,690
$ 18,794
$ -
$ -
$ -
$ 17,690
$ 18,794
$
DES: RALS 13,876
$ 14,742
$ -
$ -
$ -
$ 13,876
$ 14,742
$
Department of Elections GEOGRAPH INFO SVCS 136,502
$ 145,019
$ 20,256
$ -
$ 13,585
$ 33,841
$ 35,952
$ $0 $0 170,342
$ 180,972
$
Judicial Administration ADMINISTRATION 11,369
$ 12,079
$ -
$ -
$ -
$ 11,369
$ 12,079
$
KCC: BRB BOUNDARY REVIEW -
$ -
$ 15,617
$ 15,617
$ 16,592
$ 15,617
$ 16,592
$
Assessments SUPERVISION 692,448
$ 735,657
$ 162,981
$ 97,402
$ 23,372
$ 283,755
$ 301,462
$ 976,204
$ 1,037,119
$
DAJD ADMINISTRATION INTRGVRNMNTL ACCT ADLT CX (EN_910006)
12,247
$ 13,011
$ -
$ 6,958
$ 6,958
$ 7,392
$ 19,205
$ 20,403
$
DAJD JUVENILE DETENTION INTRGVRNMNTL ACCT JUV CX (EN_910100)
2,158
$ 2,292
$ -
$ -
$ -
$ 2,158
$ 2,292
$
DPD PUBLIC DEFENSE ADMINISTRATION
4,902
$ 5,208
$ -
$ -
$ -
$ 4,902
$ 5,208
$
Total General Fund 1,460,517
$ 1,551,654
$ 501,654
$ 13,916
$ 122,124
$ 43,088
$ 680,784
$ 723,265
$ 210,420
$ 223,550
$ 2,351,721
$ 2,498,468
$
DES: Finance FINANCE DIRECTOR 18,458
$ 19,610
$ 8
$ -
$ -
$ 18,458
$ 19,610
$
Risk Management INSURANCE ADMINISTRATION1,288
$ 1,368
$ -
$ -
$ 1,288
$ 1,368
$
DPER PERMIT ADMINISTRATION 247,884
$ 263,352
$ 15,562
$ 6,958
$ 568
$ 23,087
$ 24,528
$ $216,756 $230,282 487,727
$ 518,162
$
DPER GENERAL PUBLIC SERVICES 247,884
$ 263,352
$ 3,966
$ -
$ 100
$ 4,066
$ 4,320
$ $0 $0 251,950
$ 267,672
$
DNRP: Directors Office GENERAL ADMINISTRATION 18,030
$ 19,155
$ -
$ 6,958
$ 6,958
$ 7,392
$ 24,988
$ 26,548
$
DNRP:HistoricPreservation HISTORIC PRESERVATION 7,951
$ 8,447
$ -
$ 1,612
$ 1,612
$ 1,712
$ 9,563
$ 10,159
$
DES:HR:Benefits:HRIS BENEFITS ADMINISTRATION (4)
$ (5)
$ -
$ -
$ -
$ (4)
$ (5)
$
DES:E911 E911 IMPLEMENTATION 273,738
$ 290,819
$ 39,035
$ 19,530
$ 853
$ 59,417
$ 63,125
$ 333,155
$ 353,944
$
KCIT:Appl Design/Dev TECHNICAL SVCS ADMIN 58,192
$ 61,823
$ 195,206
$ 6,958
$ 5,249
$ 207,414
$ 220,356
$ 265,606
$ 282,179
$
DNRP:WTD
Modelling GIS Upport -
$ -
$ -
$ -
$ -
$ $0 $0 -
$ -
$
DNRP:WTD TECH RESOURCE RECOVERY -
$ -
$ 37,651
$ 37,651
$ 40,000
$ $0 $0 37,651
$ 40,000
$
DNRP:WTD INDUSTRIAL WASTE -
$ -
$ 47,063
$ 47,063
$ 50,000
$ $0 $0 47,063
$ 50,000
$
DNRP:WTD COMPREHENSIVE PLANNING -
$ -
$ 4,706
$ 4,706
$ 5,000
$ $0 $0 4,706
$ 5,000
$
DNRP:WTD CENTRAL SERVICES CIP 208,549
$ 221,562
$ 114,924
$ 1,860
$ 8,364
$ 125,149
$ 132,958
$ 1,545,085
$ $1,641,498 1,878,782
$ 1,996,018
$
DOT: Directors Office TRANSP DIRECTOR 1,491
$ 1,584
$ 6,958
$ 294
$ 7,252
$ 7,704
$ 8,743
$ 9,288
$
DOT:IT (Transit) TRANSIT OH DIRECT CHARGES
565,376
$ 600,656
$ 3,717
$ 23,699
$ 27,416
$ 29,127
$ 592,792
$ 629,783
$
DES: Recorders O&M RECORDER'S O AND M FUND 75,287
$ 79,985
$ -
$ -
$ -
$ 75,287
$ 79,985
$
KCIT:I-Net INET OPERATIONS -
$ -
$ 9,766
$ 9,766
$ 10,376
$ 9,766
$ 10,376
$
DNRP: Parks DIRECTORS OFFICE 148,294
$ 157,548
$ 77,113
$ 382
$ 15,409
$ 92,904
$ 98,702
$ $282,635 $300,272 523,834
$ 556,521
$
Capital (Budget to 640202, but for billing, validate Poeta) DIRECTORS OFFICE -
$ -
$ -
$ -
$ -
$ 94,212
$ 100,091
$ 94,212
$ 100,091
$
DES:HR:Safety&Claims WORKERS COMP PAYMENTS 8
$ 8
$ -
$ -
$ -
$ 8
$ 8
$
DOT:AIRPORT GENERAL ADMINISTRATION 5,938
$ 6,308
$ 62,468
$ -
$ 356
$ 62,824
$ 66,745
$ $206,576 $219,467 275,339
$ 292,520
$
DNRP:SWD SW ADMINISTRATION 43,050
$ 45,737
$ 377
$ 228
$ 605
$ 643
$ $381,874 $405,703 425,530
$ 452,083
$
DOT:Roads BUSINESS SYSTEMS 395,096
$ 419,750
$ 84,706
$ 618
$ 41,801
$ 127,125
$ 135,058
$ $192,914 $204,951 715,135
$ 759,759
$
DNRP:WLRD CENTRAL COSTS 885,583
$ 940,844
$ 3,270
$ 81,609
$ 84,879
$ 90,175
$ $1,172,857 $1,246,044 2,143,320
$ 2,277,063
$
DOT: Fleet FLEET ADMINISTRATION -
$ -
$ -
$ -
$ -
$ -
$ -
$
Public Health
2
ADMINISTRATION $ 186,231 $ 197,852 $ 35,634 $ 6,963 $ - $ 4,931 $ 47,528 50,494
$ 233,759
$ 248,346
$
Public Health: EMS
2
EMS ADMINISTRATION
$ 58,187 $ 61,818 $ 12,442 $ - $ 12,442 13,218
$ 70,629
$ 75,036
$
DC&HS: Admin DIVISION DIRECTORS OFFIVCE
24,196
$ 25,706
$ 60,506
$ 6,963
$ 0
$ 67,469
$ 71,679
$ 91,666
$ 97,385
$
Total Non-General Fund 3,470,708
$ 3,687,280
$ 800,748
$ 41,758
$ 29,754
$ 185,082
$ 1,057,335
$ 1,123,312
$ 4,092,909
$ 4,348,307
$ 8,620,952
$ 9,158,899
$
Contingent Billing to KC
Agencies 82,350
$ 82,350
$ 87,489
$ 82,350
$ 87,489
$
Contingent Billings to
External Agencies 2,385,000
$ 2,385,000
$ 474,993
$ 474,993
$ 504,633
$ 2,859,993
$ 2,889,633
$
Total CX, Non-CX, and
Outside Agencies 7,316,225
$ 7,623,934
$ 1,859,746
$ 55,674
$ 151,878
$ 228,170
$ 2,295,462
$ 2,438,698
$ 4,303,329
$ 4,571,857
$ 13,915,016
$ 14,634,489
$
2015 & 2016 Proposed Revenue Detail with 2014 Adopted
gb: W:WordFinanceProcedures2015-2016KCGIS_FRS&B_AppAKCGISAdopted2015-2016Rates(Final20140826).xlsxls:Rates and Revenue
3/2/2016
Appendix B
2015-16 KCGIS Center Budget:
Agency Revenue Detail

13. Appendix C
Ref: Email from Y Wong 10/16/2014 after PSB-Council agreement regarding correction of allocation of WTD rent by FMD to KCGIS; Rev 2015/2016 from 'Proposed' to 'Adopted' 12/23/14
Category
2013/2014
Budget
2013/2014
BTD Actuals 1
2013/2014
Estimated 2
2015/2016
Adopted
2017/2018
Projected 3
2019/2020
Projected 3
Beginning Fund Balance 995,687
$ 1,657,275
$ 1,657,275
$ 2,043,970 1,399,843 726,735
Revenues
Agency O&M Rates 5,211,609 3,621,349 4,996,880 5,238,923 5,684,231 6,110,549
Agency Matrix Rates 3,765,632 2,388,280 3,699,268 4,571,972 4,960,590 5,332,634
Agency Client Services Rates 1,904,139 758,167 1,263,359 2,029,077 1,968,089 2,255,720
Federal Grants 0 117,747 140,126 - - -
External Imagery Revenue 900,000 220,569 241,572 2,385,000 1,502,725 1,615,429
External Client Services Revenue 234,438 295,589 449,244 504,633 547,526 588,591
Credit to KCIT for M&BF Costs Collected
4
(575,501) (88,667) (719,473) (772,977) (839,175)
Total Revenues 11,440,316 7,401,701 10,701,784 14,010,132 13,890,183 15,063,748
Expenditures
Wages, Benefits and Retirement (7,775,644) (5,571,092) (7,652,945) (8,113,051) (8,478,138) (8,859,654)
Capital (73,683) (3,171) (35,514) - (294,592)
Direct Services (2,562,263) (987,023) (1,509,058) (4,339,646) (3,489,930) (3,646,977)
Intergovernmental Services (1,100,522) (811,323) (1,117,571) (2,201,561) (2,300,632) (2,404,160)
Total Expenditures (11,512,112) (7,372,609) (10,315,089) (14,654,258) (14,563,292) (14,910,792)
Estimated Underexpenditures 57,561
Other Fund Transactions
Ending Fund Balance 981,450 1,686,367 2,043,970 1,399,843 726,735 879,691
Reserves
Expenditure Reserves:
GIS Equipment Reserve5
(57,738) (203,214) (203,214)
Training Room External Revenue Reserve6
(21,779) (16,229) (21,729) (21,729)
Prepaid Client Services Reserve7
(81,825) (143,028) (108,527) (108,527)
Imagery Fund Reserve
8
(76,749) (718,709) (460,926) (111,926) (111,926) (111,926)
Data Center Move Reserve
9
(23,000) (23,000) (23,000)
Cash Flow Reserve(s)
Revenue Variance Reserve
10
(310,774) (310,774) (310,774) (294,592) (293,263) (318,058)
Strategic Sustainable Capacity Reserve
11
(294,592)
Total Reserves (571,865) (1,414,954) (1,128,170) (831,366) (405,189) (429,984)
Reserve Shortfall - - - - - -
Ending Undesignated Fund Balance
12
409,585 271,414 915,800 568,477 321,545 449,707
Financial Plan Notes:
9
Utilization of Data Center Move reserve based on $3,000 in 2010 & $6,000 subsequent years. This reserve to be liquidated in 2015-16.
10
Revenue Variance Reserve: To be partially liquidated in 2015-2016 to mitigate GIS O&M rate increases and to align with County fund balance policy and guidance; target
was 2 percent of revenue budgets (less than the most recent fund deficit 3 percent in 2010) (except external agency imagery revenue) to protect against service request
volatility.
11
This fund intends to target a $0 ending undesignated fund balance, but establish a one-time 2015/16 Strategic Regional Sustainable Capacity reserve to fund a 2017/18
regional GIS capacity building KCGIS Priority Initiatives that will enhance end-user agency applications and GIS return on investment. Reserve based on 2 percent of 2015/16
revenue.
12
It is necessary to maintain the 15/16 undesignated fund balance shown to avoid a large increase in the following two bienniums, which would otherwise occur due to the
large 15/16 budget deficit.
2015/2016 KCGIS Center Adopted Financial Plan
King County GIS Center Operating Fund / 000005481
2
2013/2014 Estimated reflects actual revenues and expenditures for 2013 and through June 30, 2014 and estimated revenues and expenditures for the remainder of 2014.
1
2013/2014 Biennial-to-Date (BTD) Actuals reflects actual revenue and expenditure totals for 2013 and through June 30, 2014, based on financial system EBS Report
GL_RPRT_030. 2013/14 actual beginning fund balance based on Comprehensive Annual Financial Report (CAFR).
3
Outyear projections were based on the following assumptions: an aggregate revenue increase of 8.5 percent to 2017/18, another 7.5 percent increase in 2019/2020.
Expenditure growth in out year biennials is 4.5 percent, assuming $1 million less in 2017/18 in regional imagery costs.
4
Mandated & Business Foundation (M&BF) Costs: estimated collection for KCIT MB&F services is applied as a percentage of revenue (2013-14 = 5.45%; 2015-20 = 6.24%)
of GIS services rendered. This revenue is to be transferred to the KCIT Services Fund.
5
Equipment Reserve established to fund replacement of core GIS data servers to ensure effective on-going operation. Reserve eliminated in 2015-16 (to help mitigate GIS
O&M rate increase), now that KCIT is providing all equipment via the KCIT service order form charges.
6
King Street Center training room rental revenue is held to provide a GIS training credits fund for county agencies and a portion of the training room rental revenue is
transferred to KCIT to offset their maintenance of the training computers.
7
Prepaid Client Services: represents balance of prepaid client services revenue received, minus work completed on account.
8
Imagery fund reserve fluctuates based on best imagery acquisition commercial terms and biennial major acquisition cycle. Reserve balance also fluctuates based on the
amount of imagery funding revenue from GIS O&M rates and revenue paid by regional partner agencies ($85,837 held for City of Seattle at the end of 2014).
W:WordFinanceProcedures2015-2016KCGIS_FRS&B_AppAApp8.3F5481 KCGIS 2015-2016 Adopted Financial Plan.xlsx:2015 16 Proposed Budget
3/2/2016 Appendix C

14. Appendix D