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HomeMy WebLinkAboutOrd 2458 - ATTACHMENT: 2015-2016 Biennial BudgetFollowing is an Attachment to Ordinance 2458 "2015 -2016 Biennial Budget" City of Tukwila, Washington 2015 -2016 BIENNIAL BUDGET Adopted November 17, 2014 19O6 by Ordinance #2458 COMMUNITY RESOURCE CENTER Jot City of Tukwila, Washington VISION The city of opportunity, the community of choice 1 2 3 4 5 MISSION To provide superior services that support a safe, inviting and healthy environment for our residents, businesses and guests. VALUES Caring Professional Responsive STRATEGIC GOALS AND OBJECTIVES A community of inviting neighborhoods and vibrant business districts + Cultivate community ownership of shared spaces. + Build a broad and collaborative approach to preventing crime and increasing the sense of safety. + Focus City planning and investments on creating a connected, dynamic urban environment. + Use City efforts and investments to realize established visions for specific sub - areas. A solid foundation for all Tukwila residents + Partner with organizations that help meet the basic needs of all residents. + Strive for excellent education, vocational supports, and personal growth opportunities through effective partnerships and City services. + Encourage maintenance, improvements and diversity in the City's housing stock. A diverse and regionally competitive economy + Embrace the City's economic potential and strengthen the City's role as a regional business and employment center. + Strengthen the City's engagement and partnership with the business community. A high - performing and effective organization + Use Tukwila's Vision, Mission, and Strategic Plan to focus and prioritize City efforts. + Advance Tukwila's interests through participation in regional partnerships. + Continue to develop as an organization and support individual growth. + Ensure City facilities are safe, efficient and inviting to the public. + Ensure the long -term fiscal sustainability of the City. A positive community identity and image + Improve the City's ability to build trust and work with all members of the Tukwila community. + Facilitate connections among Tukwila's communities. + Promote a positive identity and image of Tukwila. COVER PHOTOS (clockwise from upper left) • New Community Resource Center at mall • "Safe Routes to School" construction project • Arbor Day tree planting by Duwamish River • Tukwila Village groundbreaking ceremony DEDICATION This 2015 -2016 budget is dedicated to the memory of Shelley Kerslake, former City Attorney for the City of Tukwila. Shelley was a key guiding force in the City, and her memory lives on in the policy direction and priorities identified in this budget, as well as in everyone whose heart she touched in Tukwila. CITY OF TUKWILA WASHINGTON ADOPTED BIENNIAL BUDGET 2015 -2016 MAYOR: COUNCIL: POPULATION: ASSESSED VALUATION: Elected Officials Jim Haggerton Joe Duffie Dennis Robertson Allan Ekberg Verna Seal Kathy Hougardy De'Sean Quinn Kate Kruller 19,765 $5.0 Billion This page intentionally left blank 2015 - 2016 Biennial Budget City of Tukwila, Washington 2015 - 2016 BIENNIAL BUDGET TABLE OF CONTENTS I. MAYOR'S LETTER Page Mayor's Budget Message 1 II. INTRODUCTION GFOA Biennial Budget Award 5 Tukwila Ordinance No. 2458 6 City Organizational Chart 11 City of Tukwila Officials 12 Finance Department 12 City Boards and Commissions 13 City Background 15 Reader's Guide 16 Biennial Budget Process 18 Budget Procedures and Amendment Process 19 Budget Definitions 22 Fund Definitions 24 Financial Plan 27 III. BUDGET SUMMARY General Fiscal Environment 29 Budget Development 29 Financial Summary 34 Revenue - All Funds 39 Expenditures - All Funds 43 IV. GOVERNMENTAL FUNDS Governmental Funds - Overview 47 Attachment A of Financial Planning Model 49 Attachment B of Financial Planning Model 50 Governmental Debt Service Summary 51 Attachment A Fund Balance Summary 52 V. GENERAL FUND SUMMARY General Fund Overview 53 General Fund Analytics 54 General Fund Revenue, Expenditures and Fund Balance 55 General Fund Major Revenue Sources 56 General Fund Revenue Summary 59 iii 2015 - 2016 Biennial Budget City of Tukwila, Washington General Fund Major Expenditures 61 General Fund Expenditures by Department Summary 62 General Fund Expenditures by Type Summary 64 General Fund Budget Changes - By Expenditures Type 66 General Fund Department Summaries - By Expenditure Type and Division 68 VI. GENERAL FUND DEPARTMENTS - Legislative, Executive, Judicial Legislative, City Council 85 Judicial, Municipal Court. 91 Executive, Mayor's Office Department -wide 99 Administration 106 Human Services 108 Sisters City Committee 110 Planning Commission 112 Equity and Diversity Commission 113 Arts Commission 114 Parks Commission 115 Library Advisory Board 116 City Clerk 117 Economic Development 119 Communications 121 City Attorney (Legal Services 123 VII. GENERAL FUND DEPARTMENTS - Programs and Services Parks and Recreation Department -wide 125 Administration 131 Recreation 133 Community Events and Volunteers 136 Rental and Business Operations 138 Parks Maintenance 140 Community Development Department -wide 143 Administration 151 Planning/ CTR/ Recycling Program 153 Code Enforcement 156 Permit Coordination 158 Building 160 Rental Housing 162 Police Department Department -wide 163 Administration 169 Patrol 171 Special Services 173 iv 2015 - 2016 Biennial Budget City of Tukwila, Washington Investigations 175 Anti -Crime 177 Professional Standards 179 Training 181 Traffic 183 Fire Department Department -wide 185 Administration 192 Suppression 194 Prevention & Investigation 196 Training 198 Facilities 200 Special Operations 202 Emergency Management 204 Ambulance /Rescue /Aid 206 Public Works Department Department -wide 207 Administration 214 Maintenance 216 Engineering 218 Development Services 220 Facility Maintenance 221 Street Maintenance 223 VIII. GENERAL FUND DEPARTMENTS - Support Services Human Resources Department 227 Finance 233 Department 20 Non - Department Expenses 239 Information Technology 241 IX. SPECIAL REVENUE AND CONTINGENCY FUNDS Hotel/ Motel.... 249 Drug Seizure... 257 Contingency ... 259 X. DEBT SERVICE General Obligations Debt Service 261 Local Improvement District #33 Debt 264 General Obligation Bond Debt Service Chart 265 Schedule of Prior, Existing, and Future Anticipated Long -Term Debt Service 268 XI. CAPITAL PROJECTS Residential Street 269 v 2015 - 2016 Biennial Budget City of Tukwila, Washington Bridges & Arterial Streets 273 Land Acquisition Rec & Park Development 277 Facility Replacement 281 General Government Improvement 285 Fire Improvement 289 XII. ENTERPRISE FUNDS Enterprise Funds - Overview 291 Water 295 Sewer 303 Foster Golf Course 311 Surface Water 317 XIII. INTERNAL SERVICE FUNDS Internal Service Funds - Overview 325 Equipment Rental & Replacement 329 Self- Insured Healthcare Plan 337 LEOFF I Retiree Self- Insured Healthcare Plan 341 Firemen's Pension 345 XIV. CAPITAL IMPROVEMENT PROGRAM Mayor's Transmittal Letter 348 Governmental Funds Revenue & Expenditure Forecast - Attachment A 352 General Fund Expenditure Forecast - Attachment B 353 Operating Transfers - Debt Service 360 Schedule of Funds Included in Attachment A 361 Capital Improvement Program Summary - Attachment C 362 Water Enterprise Fund Summary - Attachment D 366 Sewer Enterprise Fund Summary - Attachment E 368 Surface Water Enterprise Fund Summary - Attachment F 370 Golf Enterprise Fund Summary - Attachment G 372 XV. APPENDICES Financial Policies 377 Capital Improvement Program Policies 379 Debt Policy 381 Reserve Policy 390 Classification of Expenditures by Object 392 2015 Position Salary Schedule 394 Staffing Levels 397 Relationship Between Functional Units and Funds 399 City Statistics 400 vi 2015 - 2016 Biennial Budget City of Tukwila, Washington Major Employers 401 Principal Property Tax Payers 402 Glossary of Terms 403 List of Acronyms and Abbreviations 408 vii 2015 - 2016 Biennial Budget City of Tukwila, Washington This page intentionally left blank viii January 5, 2015 City of Tukwila Jim Haggerton, Mayor 6zoo Southcenter Boulevard • Tukwila, Washington • 98188 Tel 206 - 433 -1800 • www.tukwilawa.gov Dear Tukwila City Councilmembers and Community, I am pleased to present to you the 2015 -2016 biennial budget, which will be my last as Mayor of this great city. The budget is the culmination of collaborative work between the Council and the Administration, and reflects the priorities adopted by the Council in June. I would like to personally thank the Council for its collective effort on this budget. Budgeting by Priorities We identified six priorities drawn from and aligned with the Strategic Plan, which was adopted in December, 2012. The Strategic Plan has guided our initiatives and decisions since its adoption, and is the foundation of the 2015 -2016 priorities. These include: 1. Tukwila International Boulevard Community Transformation 2. Community Livability 3. Create Community Partners to Implement City -wide Plans and Visions 4. Develop /Implement Comprehensive Economic Development Plan 5. Continue to Create a More Effective Organization 6. Improve Communications and Community Identity Strong Fiscal Foundation We could not address these priorities without a strong fiscal foundation, and I am proud say that the budget presented today is financially prudent. We have held the line on new expenditures and are making smart investments in our future. This budget does not include usage of our general fund contingency reserves. In fact, we have achieved our reserve funding goals one year early, and the contingency fund is at 30% of general fund revenues. Additionally, this budget does not include any new taxes. We took an equally conservative approach to forecasting revenues for the upcoming biennium, projecting a 2.1% average increase in 2015 and a 2.9% increase in 2016. While we do expect construction activity to increase in 2015 and accelerate in 2016 due to Tukwila Village and additional Tukwila International Boulevard development, we did not include other planned development in our assumptions in order to maintain our conservative approach to revenue forecasting. Continuing our Commitments The foundation we have set over the past seven years and the priorities we have identified for 2015- 2016 demonstrate our continued commitment to ensuring that the Strategic Plan guides us as the city continues to grow and change. We have been able to add seven commissioned officers to the Tukwila Police Department, and we will continue to fund those positions. We will also continue to fund the Neighborhood Resource Center that we re- opened on Tukwila International Boulevard in 2012, as well as the new Community Resource Center we opened last month at Westfield Southcenter. 2015 - 2016 Biennial Budget City of Tukwila, Washingon This budget also reflects our continued commitment to the most vulnerable in our community by funding a wide range of service providers who work closely with our Human Services staff to positively impact the lives of many Tukwila residents every day. It allows our Parks and Recreation Department to continue to provide innovative programs for our residents and guests. In the next biennium, the Parks & Recreation plans to take these programs out into the neighborhoods. Rather than relying on residents to come to the Tukwila Community Center, we are committed to going out to the community. I am excited to see the transformation. Focusing on our 2015 -2016 Priorities Tukwila International Boulevard Community Transformation: Since our last biennial budget, we have seen amazing changes on the Boulevard. Tukwila Village construction is underway, and the law enforcement action of August 27, 2013 has led to the City's ownership of the three most problematic motels in this area. We are currently in negotiations to purchase the Spruce Motel and Sam's Smokeshop, and demolition of the motels will likely occur in first quarter of 2015. I share the pride in what we have managed to accomplish on Tukwila International Boulevard with the support of the Council and the broader community, and I desire to do more, which is reflected in this budget. Just as we budgeted and planned to buy the motels in our previous budget, this budget includes planning for the next step of Tukwila International Boulevard's transformation, and funding to demolish the remaining motels and smokeshop and develop and implement a process to identify and secure a developer for the former motel site. Our ultimate goal is to have dirt moving for a new development on the former motel sites before the biennium is over. Community Livability: We know that the appearance, safety and overall quality of life in Tukwila is important to our residents, businesses, visitors and guests. This budget addresses this priority by providing funding for enhanced code enforcement, and continuing our ongoing work to improve residential streets by providing sidewalks, curbs, gutters and undergrounding for 42nd Avenue and 53rd. We can achieve this goal by using a small portion of our considerable bonding capacity to provide necessary infrastructure improvements to 42nd Avenue while capitalizing on a new agreement with Seattle City Light which will cover 60% of the cost of undergrounding. With previous bonds maturing and the favorable undergrounding terms with the utility company, this is a financially prudent way to achieve our goal of safer and improved residential streets in Tukwila. Also funded in this budget is the pedestrian bridge spanning the Green River that will connect the Southcenter district with the new Sound Transit commuter rail station and Phase 2 of the Duwamish Hill Preserve. Create Community Partners to Implement City -wide Plans and Visions: We recognize that the city can profit from increased partnerships and regional collaboration. Over the years we have seen great gains through our various partnerships, from the success of SCORE Jail and Valley Communications, as well as our memberships in Sound Cities Association, Association of Washington Cities and the National League of Cities. We are currently entering into a unique partnership with the Tukwila School District and the YMCA to provide high quality after - school programming at all Tukwila School District elementary schools. In addition, our exploratory work on potentially joining the Kent Regional Fire Authority is another opportunity to create a beneficial and efficient partnership. Develop/Implement Comprehensive Economic Development Plan: With the momentum we have created over the past few years on Tukwila International Boulevard, through the Urban Center planning process and the Tukwila South project, we must continue to drive economic development in Tukwila. Both the Council and Administration agree that an economic development plan is critical for the City to develop in the upcoming biennium. I am proud that we have created an environment in Tukwila that 2 2015 - 2016 Biennial Budget City of Tukwila, Washingon businesses want to join, and I think this new focused, planned approach will catalyze even more future development. Continue to Create a More Effective Organization: City government continues to identify how we can become a more effective organization and use innovation and out of the box thinking to help us continually improve. With the exception of the Police and Fire departments, we are operating with about the same number of employees as we did 10 years ago. In addition, we have adopted Lean process improvement methods for some of our most critical services to ensure our processes are effective and responsive to both constituent and City needs. While this budget includes additional funding for code enforcement and public records, both of these areas are being evaluated through a Lean process to ensure that additional funding achieves the most efficient and effective outcome. One example of an innovation we are implementing to become a more effective organization is our new pre - filing diversion program, which is scheduled to commence in November of this year. This program targets specific non - violent defendants cited for theft in the 3rd degree or driving with a suspended license in the 3rd degree and provides the opportunity for pre - filing diversion, if they meet various mandatory criteria. Diversion agreements can include completing community service hours, attending awareness and safety classes and /or paying restitution. Defendants who successfully complete their diversion agreement, will not have charges filed against them. It is expected that this program will save the City in excess of $100,000 by preventing the need to hire a fourth public defender, while still ensuring public safety and continuing to protect defendants' civil rights. Improved Communications and Community Identity: Throughout the Strategic Planning process we received feedback regarding the need for improved communication. In order to meet the shared goal of improving communications, we established a Communications Division and hired a communications manager who will begin implementing a City -wide communications plan focused on both external and internal audiences. This budget allows for implementation of this plan, as well as a process for the City to develop a positive identity and image. Preparing for the Future The 2015 -2016 budget provides a good foundation for Tukwila's years ahead, but it is important that we are all aware of the external forces that play a role in the City's future. Federal, state and county governments continue to reduce the services they offer and there is no evidence this will change any time soon. On top of this, these agencies are no longer the partners they once were in funding critical infrastructure projects. Over the past seven years the City has leveraged hundreds of millions of Federal and State dollars to accomplish projects such as the current work on Interurban and the construction of the Klickitat interchange, but these dollars are becoming scarce. Realities in Olympia in this upcoming legislative session, as well as future ones, may continue to erode state - shared revenues that supply additional funding to the City. In addition, City commitments such as health care costs and LEOFF 1 obligations continue to grow at speeds that outstrip revenue increases. On top of all this, Tukwila, like every other city and county in the state, remains constrained with the 1% property tax cap imposed by the State Legislature. There are some key policy issues facing the City that have the potential for significant long -term impacts, including facilities planning and the decision as to whether to annex to the Kent Regional Fire Authority. Regardless of what decisions are made, it is critical that we ago through a comprehensive process to identify our needs, options and potential timelines to ensure the best outcome for the city. 3 2015 - 2016 Biennial Budget City of Tukwila, Washingon Conclusion Tukwila is a city of perpetual change. My wife Carol and I moved into our house 42 years ago, and were annexed into the City almost 30 years ago. The Tukwila of the past looks very little like today's Tukwila. The growth around the mall, the significant changes on Tukwila International Boulevard, and Tukwila south with over 500 acres of developable land are all so different. We are now a broadly diverse community, where over 50% of our households speak a language other than English at home. Thousands of immigrants and refugees from all corners of the world now make Tukwila their home and, like the families who have lived here for multiple generations, want a safe, clean, vibrant city that provides opportunities for everyone. It is a privilege and a challenge to lead a city with such diversity in culture, language, tenure and income, and I am satisfied that this budget continues the work of the City to include everyone who lives here or comes to visit. I am proud of the work we have done over the years to protect the City's strong financial position, while innovating our delivery of superior services and reimagining our public spaces. Just as we have transformed areas such as the Urban Center, Tukwila Village and Tukwila South thanks to the work of smart, committed people before us, I know that our work together over these years has value and will lead to an amazing future for Tukwila. This budget continues our shared vision to ensure that Tukwila remains and flourishes as the city of opportunity and community of choice. Thank you for your partnership in this effort. Sincerely, Jim Haggerton Mayor 4 2015 - 2016 Biennial Budget City of Tukwila, Washingon GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished 'get Presentation Award PMENTED TO City of Tukwila Washington FvrLhc Bietis]ifpm January 1, 2013 Beginning Fiurive rraeLbar The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Tukwila, Washington for its biennial budget for the biennium beginning January 1, 2013. In order to receive this award, a government entity must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. This award is valid for a period of two years. We believe our current budget document continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. 5 2015 - 2016 Biennial Budget City of Tukwila, Washington City of Tukwila Washington Ordinance No. aqs--'s AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, ADOPTING THE BIENNIAL BUDGET OF THE CITY OF TUKWILA FOR THE 2015 -2016 BIENNIUM; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, the preliminary budget of the City of Tukwila for the 2015 -2016 biennium was submitted to the City Council in a timely manner for their review; and WHEREAS, a Public Hearing on the proposed budget was advertised and held on November 10, 2014; 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 2015 -2016 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: 6 2015 - 2016 Biennial Budget City of Tukwila, Washington Total Total Fund Expenditures Revenues 000 General $125,817,778 $125,817,778 105 Contingency 5,703,632 5,703,632 101 Hotel/Motel 2,597,316 2,597,316 103 City Street 11,081,721 11,081,721 104 Arterial Street 35,906,080 35,906,080 109 Drug Seizure Fund 180,000 180,000 200 LTGO Bonds 1,415,333 1,415,333 211 Limited Tax G.O. Refunding Bonds, 2008 1,623,400 1,623,400 212 Limited Tax G.O. Bonds, 2009A 866,315 866,315 214 Limited Tax G.O. Bonds, 2010A 1,172,100 1,172,100 216 Limited Tax G.O. Refunding Bonds, ValleyComm 229,800 229,800 217 2011 Refunding Bonds 1,095,500 1,095,500 218 2014 Facility 226,260 226,260 206 LID Guaranty 669,000 669,000 233 2013 L1D 2,400,813 2,400,813 301 Land Acquisition, Recreation & Park Devl. 3,902,000 3,902,000 302 Facility Replacement 10,582,204 10,582,204 303 General Government Improvements 901,000 901,000 304 Fire Improvements 550,200 550,200 401 Water 18,422,000 18,422,000 402 Sewer 19,986,000 19,986,000 411 Foster Golf Course 4,181,494 4,181,494 412 Surface Water 20,429,000 20,429,000 501 Equipment Rentai 11,567,136 11,567,136 502 Insurance Fund 14,280,958 14,280,958 503 Insurance— LEOFF1 Fund 1,772,191 1,772,191 611 Firemen's Pension 1.617,300 1,617,300 Total All Funds Combined $299,176,531 $299,176 5531 Section 3. A complete copy of the final budget for 2015-2016, 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 Cleric to the Division of Municipal Corporations of the Office of the State Auditor and to the Association of Washington Cities. 7 2015 - 2016 Biennial Budget City of Tukwila, Washington Section 4. Corrections by City Clerk or Code Reviser. Upon approval of the City Attorney, the City Clerk and the code reviser are authorized to make necessary corrections to this ordinance, including the correction of clerical errors; references to other local, state or federal laws, codes, rules, or regulations; or ordinance numbering and section /subsection numbering. Section 5. 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 6. 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 Regular Meeting thereof this ) 17' day of NO u ,,,, J)a , 2014. ATTEST /AUTHENTICATED: cL `E t Christy O'Flahef#y, MMC, City Cie Ji ; aggerto APPROVED AS TO FORM BY: Rachel Turpin, City Attorney Filed with the City Clerk: ) 1 --13 ~f 44 Passed by the City Council: 1 '1-- (r]-1 y Published: 1 )- --�/ L4 Effective Date: } -4. i' 15 Ordinance Number: 071,49eY 8 2015 - 2016 Biennial Budget City of Tukwila, Washingon RECONCILIATION OF 2015 - 2016 BUDGET SUMMARY TO ORDINANCE REVENUES 2015 Beginning Fund Balance 2015 1 Revenues 2016 Revenues Total Revenues 000 General $ 9,500,000 $ 56,731,999 $ 59,585,779 $ 125,817,778 101 Hotel /Motel 500,000 1,467,316 630,000 2,597,316 103 City Street 1,400,000 524,842 9,156,878 11,081,721 104 Arterial Street 600,000 21,302,000 14,004,080 35,906,080 105 Contingency 5,700,000 1,816 1,816 5,703,632 109 Drug Seizure Fund 60,000 60,000 60,000 180,000 200 LTGO Bonds - 537,000 878,333 1,415,333 211 Limited Tax G.O. Refunding Bonds, 2008 1,000 811,300 811,100 1,623,400 212 Limited Tax G.O. Bonds, 2009A 1,000 437,355 427,960 866,315 214 Limited Tax G.O. Bonds, 2010A 1,000 585,649 585,451 1,172,100 216 Limited Tax G.O. Refunding Bonds, ValleyComm 1,000 228,800 - 229,800 217 2011 Refunding Bonds 1,000 545,825 548,675 1,095,500 218 2014 Facility - 113,130 113,130 226,260 206 LID Guaranty 668,000 500 500 669,000 233 2013 LID 805,000 810,140 785,673 2,400,813 301 Land Acquisition, Recreation & Park Devl. 1,100,000 2,491,000 311,000 3,902,000 302 Facility Replacement 1,800,000 4,453,602 4,328,602 10,582,204 303 General Government Improvements 500,000 200,500 200,500 901,000 304 Fire Improvements 450,000 50,100 50,100 550,200 401 Water 6,500,000 5,829,000 6,093,000 18,422,000 402 Sewer 3,400,000 8,262,000 8,324,000 19,986,000 411 Foster Golf Course 600,000 1,769,747 1,811,747 4,181,494 412 Surface Water 2,200,000 11,261,000 6,968,000 20,429,000 501 Equipment Rental 4,500,000 3,613,043 3,454,093 11,567,136 502 Insurance Fund 3,500,000 5,186,929 5,594,029 14,280,958 503 Insurance - LEOFF 1 Fund 500,000 703,851 568,340 1,772,191 611 Firemen's Pension 1,500,000 58,650 58,650 1,617,300 Total $ 45,788,000 $ 128,037,095 $ 125,351,436 $ 299,176,531 9 2015 - 2016 Biennial Budget City of Tukwila, Washingon EXPENDITURES 2015 Expenditures 2016 Expenditures 2016 Ending Fund Balance Total Expenditures 000 General $ 56,528,833 $ 59,762,899 $ 9,526,047 $ 125,817,778 101 Hotel /Motel 1,577,642 427,500 592,174 2,597,316 103 City Street 1,868,000 8,823,000 390,721 11,081,721 104 Arterial Street 21,557,511 14,200,217 148,353 35,906,080 105 Contingency - - 5,703,632 5,703,632 109 Drug Seizure Fund 55,000 45,000 80,000 180,000 200 LTGO Bonds 537,000 878,333 - 1,415,333 211 Limited Tax G.O. Refunding Bonds, 2008 811,300 811,100 1,000 1,623,400 212 Limited Tax G.O. Bonds, 2009A 437,355 427,960 1,000 866,315 214 Limited Tax G.O. Bonds, 2010A 585,649 585,451 1,000 1,172,100 216 Limited Tax G.O. Refunding Bonds, ValleyComm 228,800 - 1,000 229,800 217 2011 Refunding Bonds 545,825 548,675 1,000 1,095,500 218 2014 Facility 113,130 113,130 - 226,260 206 LID Guaranty - 669,000 669,000 233 2013 LID 794,284 736,005 870,524 2,400,813 301 Land Acquisition, Recreation & Park Devl. 3,273,000 292,000 337,000 3,902,000 302 Facility Replacement 4,380,000 4,415,000 1,787,204 10,582,204 303 General Government Improvements 320,550 330,641 249,809 901,000 304 Fire Improvements - - 550,200 550,200 401 Water 7,448,185 8,298,949 2,674,866 18,422,000 402 Sewer 8,636,400 9,796,006 1,553,594 19,986,000 411 Foster Golf Course 1,768,017 1,812,394 601,083 4,181,494 412 Surface Water 11,070,311 6,591,228 2,767,461 20,429,000 501 Equipment Rental 3,555,343 2,409,952 5,601,841 11,567,136 502 Insurance Fund 6,342,002 6,344,241 1,594,715 14,280,958 503 Insurance - LEOFF 1 Fund 948,819 617,391 205,981 1,772,191 611 Firemen's Pension 132,727 132,727 1,351,846 1,617,300 Total $ 133,515,682 $ 128,399,799 $ 37,261,050 $ 299,176,531 10 2015 - 2016 Biennial Budget City of Tukwila, Washingon City of Tukwila, Washington 2015 -2016 Organization Chart CITIZENS OF TUKWILA COUNCIL MEMBERS MAYOR Jim Haggerton CITY ADMINISTRATOR David Cline MUNICIPAL COURT Kimberly Walden CI'T'Y ATTORNEY Rachel Turpin HUMAN RESOURCES Stephanie Brown FINANCE Peggy McCarthy J \ J PARKS AND RECREATION Rick Still PUBLIC WORKS Bob Giberson INFORMATION TECHNOLOGY Mary Miotke COMMUNITY DEVELOPMENT Jack Pace FIRE Chris Flores (Interim) POLICE Mike Villa 11 2015 - 2016 Biennial Budget City of Tukwila, Washingon Council President Councilmember Councilmember Councilmember Councilmember Councilmember Councilmember Judge Court Administrator CITY OFFICIALS 2014 CITY COUNCIL MUNICIPAL COURT CITY ADMINISTRATION Mayor City Administrator City Attorney Finance Director Community Development Director Parks & Recreation Director Public Works Director Interim Fire Chief Police Chief Human Resources Director Information Technology Director 2015 -2016 ADOPTED BUDGET PREPARED BY: FINANCE DEPARTMENT PERSONNEL Finance Director Deputy Director Senior Fiscal Coordinator Fiscal Coordinator Fiscal Coordinator Fiscal Coordinator Fiscal Specialist Fiscal Specialist Fiscal Specialist Fiscal Specialist Fiscal Specialist Fiscal Technician De'Sean Quinn Joe Duffie Dennis Robertson Allan Ekberg Verna Seal Kathy Hougardy Kate Kruller Kimberly Walden Trish Kinlow Jim Haggerton David Cline Rachel Turpin Peggy McCarthy Jack Pace Rick Still Bob Giberson Chris Flores Mike Villa Stephanie Brown Mary Miotke Peggy McCarthy Vicky Carlsen Jennifer F. Santa Ines Craig Zellerhoff Lily Jue Richard Takechi Diane Jaber Karen Fricke Cindy Wilkins Laurie Anderson Joanna Fortenberry Penny Hansen 12 2015 - 2016 Biennial Budget City of Tukwila, Washingon CITY BOARDS AND COMMISSIONS ARTS COMMISSION Brian Kennedy Steve Mullet Cynthia Chesak Trisha Gilmore City Staff: Stephanie Gardner, Parks & Recreation Analyst - Parks & Recreation Department Dennis Sivak CIVIL SERVICE COMMISSION Ronald Johnston Stephen Wheeler City Staff: Kim Gilman, Civil Service Examiner - Human Resources Department COMMUNITY- ORIENTED POLICING BOARD Jun Castillo Kim Karnes Arthur Rosengren Jerry Thornton Lynn Churchill City Staff: Chris Partman, Community Oriented Policing Coordinator, Police Department Kathy Hougardy Melissa Hart Crystal Sweet EQUITY AND DIVERSITY COMMISSION Katherine Gantz Nate Robinson Thong Ung City Staff: Joyce Trantina, Project Development Manager - Mayor's Office Terra Straight Christopher Lowrance HUMAN SERVICES ADVISORY BOARD Joan Hernandez Aaron Dragonov Sharon Kidd Jan Bolerjack City Staff: Evelyn Boykan, Program Manager - Human Services Division Stacy Hansen, Human Services Coordinator - Human Services Division 13 2015 - 2016 Biennial Budget City of Tukwila, Washingon Sharon Kidd Geraldine Ventura LIBRARY ADVISORY BOARD Steve Miller Linda McLeod Marie Parrish City Staff: Stephanie Gardner, Parks and Recreation Analyst - Parks & Recreation Department Council President Mike Schabbing Kelly McMeckin LODGING TAX ADVISORY COMMITTEE Maureen Huffman Jim Davis Carol Kolson City Staff: Brandon Miles, Economic Development Liaison - Mayor's Office Sean Albert Julie Lee PARKS COMMISSION Alice Russell Don Scanlon Miesa Berry Mike Bush Joanne McManus Hassan Abdi City Staff: Dave Johnson, Recreation Superintendent - Parks & Recreation Department PLANNING COMMISSION/BOARD OF ARCHITECTURAL REVIEW Louise Strander Tom McLeod Sharon Mann Nhan Nguyen Miguel Maestas Mike Hansen Brooke Alford City Staff: Wynetta Bivens, Assistant to the Director - Department of Community Development Sharon Baker - Myklebust Patricia Timm SISTER CITY COMMITTEE Audrey Davis Domenic Baker Bonnie Mullet City Staff: Tracy Galloway, Parks & Recreation Manager - Parks & Recreation Department 14 2015 - 2016 Biennial Budget City of Tukwila, Washingon CITY OF TUKWILA BACKGROUND Tukwila (which means "land where the hazelnuts grow" in the local Native American dialect) includes both single- and multi - family residences, heavy and light manufacturing, and service- oriented companies, as well as the Northwest's largest concentration of retail businesses. The City prides itself in its: • well - established economic base • low debt burden • strong financial management City of Tukwila Details • A 107 -year old community incorporated in 1908, encompassing an area of 9.7 square miles. • Current population is 19,765. • Mayor - Council form of government. • Administered by a full -time Mayor, a seven - member City Council, and a City Administrator. All elected official terms are for a period of four years. • Located in the heart of the Puget Sound region, approximately 12 miles south of downtown Seattle, 17 miles north of Tacoma, and just east of Seattle- Tacoma International airport. • Additional information about the City is included in the Appendix. 15 2015 - 2016 Biennial Budget City of Tukwila, Washingon READER'S GUIDE For many, the City's budget document can look formidable. Since budget document users come with a wide variety of backgrounds, and include Councilmembers, City staff, residents, and financial market experts, the information in the biennial budget is designed to provide a lot of different information about the City to a wide variety of different users. The information in the budget can be grouped into one of four main areas to facilitate an understanding of what the City plans to do with its resources for the next two years. 1. A Policy Document: The City's biennial budget addresses two primary kinds of policies: policies that are under development (usually stated as goals to be accomplished) that may change how the City operates in the future, and policies that are already in place. The Mayor's Budget Message, found at the beginning of the document, provides the background, sets the stage for the specific work plan that will be accomplished during the coming budget period, and reviews the policy issues important to the community as identified by the City Council. New policy issues that have a fiscal impact are highlighted in this message. All of these policy issues have the potential to impact fees, taxes, and /or the allocation of existing staff or financial resources. 2. A Communications Device: The City's biennial budget provides information about the priorities the City Council has identified for the next two years, as well as information about the day -to -day activities the City performs. The Mayor's Budget Message is a concise discussion of the major priorities of the City. The financial and department information included in the detailed budget section of this document provides additional information about the major priorities, as well as a considerable amount of detail as to the City's day -to -day activities and the resources required to meet service demands. Performance measures are included in the detailed budget section for certain departments and funds to provide information on how efficient and effective the City is in pursuit of meeting City goals and management objectives. 3. A Financial Plan: The budget document is foremost a financial plan, providing a numerical road map that matches resources with spending priorities defined by the Mayor and City Council. Each operational area of the budget is comprised of specific departments and is summarized by the budget organization charts. a. The Budget by Department: The department designation is used to group a set of like activities to enhance the opportunities for operational efficiencies, or to take advantage of professional qualifications of staff to work on multiple types of projects. A department can operate in just one fund, such as the Finance Department which operates only in the General Fund. In this case, the department has a fairly singular focus of work, with specialized training that does not cross into other work areas. A department can also operate in more than one fund, such as the Public Works Department which operates in multiple funds, including the General Fund, Water, Sewer, Surface Water Utility Funds, and various Capital Project Funds. In this case, the department has a more complex set of work tasks, but the same set of staff skills can be used in a number of areas. Some departments also have divisions and within each division there can be one or more programs. The program level is used to either manage specific work, allow the ability to cost specific services for which customers are charged a fee for service, or report to the City Council, residents, or outside agencies. 16 2015 - 2016 Biennial Budget City of Tukwila, Washingon b. The Budget by Fund: Summaries of the City's adopted budget by fund can be found at the beginning of this document. The City uses a fund structure as the primary method of accounting for financial operations. A fund can be thought of as a "business," with all revenues in the fund specifically associated with the kinds of expenditures in the fund. In many cases, there is a legal restriction on the use of the revenue in a fund. This means that Water Fund revenues cannot be used to pay for street repair as the Water Fund revenue is legally restricted to services necessary to provide water to all properties in Tukwila not served by other providers. Funds are usually named for their primary activity (i.e., the Arterial Street Fund accounts for revenue and expenditures associated with improvements in the City's major arterial street infrastructure). The General Fund is used as a catch -all fund, and is specifically defined as the fund to use when there is no reason to use another fund. c. The Budget by Category: The City's budget also includes different categories of revenues and expenditures which overlay the budget by fund and department. Comparing the budget by categories can help a reader understand how major sources of revenue or costs are treated across the organization. Operating revenues include categories such as: sales taxes, property taxes, licenses and permits, charges for services, intergovernmental revenues, fines and forfeitures, and miscellaneous revenues. Non - operating revenue categories include transfers, issuance of long term debt or sale of capital assets. Operating expenditure categories include: personnel services (includes salaries and wages, plus all associated benefits), professional services, materials and supplies, transfers, debt service and capital outlay. 4. An Operations Guide: The City's operations are defined through the budget document in the discussion of each department. At the beginning of every department section is a page showing its organizational structure. The following pages provide a brief summary of how funds are used. The budget document is also used by staff as both a guide for the work plan and as a reference tool. It serves as a comprehensive resource of historical information and projections based on current assumptions. During the course of the biennium, each department manages and monitors its budget, reporting as needed to the City Administrator and /or Finance Director on any unusual occurrences. The Finance Department has the overall responsibility to develop and monitor the budget. The Finance Department's staff prepares monthly budget to actual reports in addition to the quarterly financial status reports which are designed as interim snapshots of the City's financial projections and are included in Council meeting packets. The Finance Department also prepares the Comprehensive Annual Financial Report (CAFR) each year. 17 2015 - 2016 Biennial Budget City of Tukwila, Washingon BIENNIAL BUDGET PROCESS The City of Tukwila's budget procedures are mandated by RCW 35A.33. The steps in the budget process are as follows: 1. Prior to November 1 on even numbered years, the Mayor submits a proposed budget to the City Council. This budget is based on priorities established by the Council and estimates provided by the City departments during the preceding months, and balanced with revenue estimates made by the Mayor. 2. The City Council conducts public hearings on the proposed budget in November and December. 3. The Council makes its adjustments to the proposed budget and adopts by ordinance a final balanced budget no later than December 31. 4. The final operating budget as adopted is published and distributed within the first month of the following year. Copies of the budget are made available to the public. Every even numbered year the budget process begins with the review of the City's strategic goals and priorities followed by review of department proposals for the upcoming biennium. The six -year capital improvement program document is developed in conjunction with the biennial budget so that annual appropriations can be viewed in the context of the City's long term direction and resource capability. The biennial budget document implements the projects and priorities identified in the six -year financial plan and capital improvement program. It outlines the manner in which financial resources will be utilized during the budget period. The course the City is taking can be changed through the allocation of resources. The City Council, Mayor, City Administrator, Department Directors, City staff and residents all participate in the budget process. Once adopted, the budget is a formal expression of public policy on the City's objectives and priorities, and on how resources will be provided to meet those objectives. City staff reviews the adopted financial policies and presents any changes to the Council each year. The Council considers the proposed changes and may adopt policy changes, if necessary. City staff then prepares the six -year financial plan and presents it to the Council each year in the fall, which adopts the plan by the end of the year. City staff then prepares the final estimates of revenues, expenditures and capital improvement changes. The preliminary budget is presented to the Council in October or earlier. Public hearings and Council discussions are held and the final budget is adopted by early December. The adopted budget takes effect on January 1st. Throughout the year, expenditures are monitored to ensure that funds are used in an approved manner. A few times during the budget period, the budget may be changed (amended) by Council action in an open public meeting to respond to additional City activities throughout the course of the budget period. 18 2015 - 2016 Biennial Budget City of Tukwila, Washingon BUDGET PROCEDURES AND AMENDMENT PROCESS The City prepares a biennial budget, which has been permitted for Washington cities since 1985 and allows cities to adopt a two -year appropriation. An appropriation represents the city's legal authority to expend funds. By design, the City's biennial budget is considered in non - election years, as the biennium must begin in odd - numbered years. The most common reason for using a two -year appropriation is the time savings in both the budget development and approval process. This is true of staff time invested in preparing the budget as well as the time Council spends during the approval and adoption phases. While it does take more time to prepare a two -year budget than an annual one, the additional time spent is not as significant as preparing two annual budgets. As a result, over the two -year period, there is a substantial time savings. This time savings allows staff and Council to focus on long -range strategic planning. The concept of a two -year appropriation is straightforward. The two -year budget provides an opportunity to widen the planning horizon and allow more long -term thinking to be part of the financial plan that the budget represents. Biennial budgeting also includes opportunities for adjustments, and a "mid- biennium review" is required. The purpose of this review is to make adjustments to the budget or essentially, a tune up. This review is not intended to become another complete budget process in itself. The mid - biennium review begins September 1St and is to be completed by the end of the first year of the budget. The City Council authorizes transfers within funds and must approve by ordinance any amendments that increase the total for the fund. Budget amounts presented in the basic financial statements include both the original amounts and the final amended budget as approved by the City Council. The calendar for the City of Tukwila's current budget is as follows: 19 2015 - 2016 Biennial Budget City of Tukwila, Washingon 2015 -2016 Budget Calendar Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2013 Council and Executive Team held first workshop to determine potential 2015 -2016 priorities. E> Admin Team and consultant refined 2015- 2016 priorities. 2014 Council held retreat to refine 2015 -2016 priorities. Council and Executive Team held second workshop to finalize 2015 -2016 priorities. Forum held to engage community. 2013 accomplishments were reported and feedback on 2015 -2016 priorities was gathered. E> 2015 -2016 priorities were discussed with staff. Department staff presented 2015 -2016 proposals to Admin Team. Admin Team reviewed all proposals. E> Budget files were made available to staff. E> Budget presentations were heard, preliminary decisions on proposals, increases were made. C Budget files were due to Finance department. r> Council was briefed on budget process. C Community updated on budget process, priorities. E> Finance department compiled and refined draft budget. Admin Team reviewed and refined draft budget. E> Mayor presented proposed budget. a Budget workshops were held throughout the month. a Public hearing held. a Property tax levy set by ordinance. a Budget and CIP adopted by ordinance and resolution. J 20 2015 - 2016 Biennial Budget City of Tukwila, Washingon 2015 -2016 Budget Calendar Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2015 Final budget published and distributed. E> Instruction packet for mid- biennial review and modification distributed to Departments. Departments review budgets and prepare budget modifications. => Department Directors return budget modification requests to Finance. a Departments review budget modifications with the Mayor and City Administrator. Cj Budget modifications adjusted based on Mayor's recommendations. E> Department budget modification requests are reviewed by Council Committees. Notice of public budget hearing #1 on proposed budget modification is published. Proposed budget modification is filed with the City Clerk, distributed to City Council and made available to the public. Public budget hearing #1. r; Notice of public budget hearing #2 is published. E> Public budget hearing #2 is held and property tax levy is set by ordinance. Council /Mayor Work Session on budget recommendations. E> E> CIP Amendment and Mid - biennial budget modification are adopted by ordinance. E> 2016 Mayor and Council budget retreat to update the vision for the City. E> Mid year Budget Amendment is adopted by ordinance if necessary. E> Year -end Budget Amendment is adopted by ordinance, if necessary. E> 21 2015 - 2016 Biennial Budget City of Tukwila, Washingon BUDGET DEFINITIONS Expenditure categories are identified in the following: Salaries and Wages - Wages for full -time and part -time employees, overtime, and extra labor costs to meet short -term needs of the City. Personnel Benefits - includes all mandatory and negotiated benefits for City staff. Supplies - includes items used for day -to -day operations and small tools & equipment that do not meet the capitalization threshold of the City. Services - includes professional and contracted services, utilities, insurance, and other needs of the City that is accomplished by outside vendors. Intergovernmental - charges for services paid to other government agencies including jail costs, dispatch for fire and police, and interfund taxes due from enterprise funds to the general fund. Capital - includes all items purchased that meet the capitalization threshold and major road, sidewalk, and utility project costs within the City. Budget and Accounting System The official budget is maintained, both before and after adoption, on the City's financial management and accounting system at a very detailed line item level. Computerized reports may be generated at any time and at various levels of detail. Departments can also access these budgets at any time on a read -only inquiry basis to compare actual revenue and expenditures to their budgets. This computerized budget becomes the accounting system that controls expenditures after adoption of the final budget. Preliminary Budget The preliminary budget is prepared, pursuant to state law, as the Mayor's budget recommendations to the City Council. This public document contains a summary of information at the fund level, and for the General Fund at the department level. It focuses on key policy issues, while providing a comprehensive overview of the complete budget. Budget Ordinance The actual appropriations implementing the budget are contained in the budget ordinance adopted by the City Council. Final Budget The final budget is issued as a formal published document as approved by ordinance by the City Council. It is this document which is formally filed as the final budget. Programs While the budget proposals of the administration are developed in concert with the fiscal proposals in the budget, the budget documents themselves only summarize the individual objectives and performance measures. Generally, these programs are not finalized until the budget is in final form as the budget determines the actual activities undertaken by each department. Components of the Budget The budget consists of two parts: operating budget and capital budget. 22 2015 - 2016 Biennial Budget City of Tukwila, Washingon Operating Budget The operating budget consists of on -going day -to -day operations and departmental budget proposals, which would be sufficient to maintain the objectives set by the departments to meet Council goals. Capital Budget The capital budget authorizes and provides the basis of control of expenditures for the acquisition of significant city assets, construction of capital facilities, and improvements to City -owned infrastructure. Capital Planning The Capital Improvement Program (CIP) was originally adopted as an element of the City Comprehensive Plan that provides the City's plans to finance capital facilities that will be needed over the next 20 years. The CIP includes both long -range strategy and a specific six -year plan of projects. The CIP is maintained and reports are published separately from the operating budget and includes a summary of the projects and appropriations for the upcoming biennium. For more detailed information see the Financial Planning Model and Capital Improvement Program. Implementation, Monitoring and Amending the Budget The financial aspects of the budget are monitored in periodic reports issued by the Finance Department comparing actual expenditures and revenues with the budget. In these reports, financial data can be presented at a higher level of detail than the final budget. These reports include an analysis of the City's financial condition. From time to time it becomes necessary to modify the adopted budget. The procedure for amending the budget depends upon the type of change that is needed. One type of change does not affect the "bottom line ", or total, total for a department or a fund. These changes, mainly transfers from one line- item to another within a department's operating budget or changes between divisions within a department are presented by administration to City Council for their consideration and approval. The second type of budget amendment brings about a change in the total appropriation for a department or fund. Examples of these changes include but are not limited to the following: the acceptance of additional grant money, an adjustment to reflect increased revenues such as tax receipts, the appropriation of additional funding if expenditures are projected to exceed budgeted amounts, and re- appropriation of monies from one fund to another. These changes require council approval in the form of an ordinance. The status of the budget is comprehensively analyzed during the mid- biennial review and periodically through each year to identify any needed adjustments. Basis of Budgeting All governmental fund type budgets are prepared on the modified accrual basis of accounting in conformity with generally accepted accounting principles (GAAP). The budget for proprietary funds is prepared on an accrual basis, also in accordance with GAAP. The legal level of budgetary control where expenditures cannot exceed appropriations is at the individual fund level. Revisions that alter the total expenditures of any fund must be approved by the City Council and adopted by ordinance. Chapter 35.33 of the Revised Code of Washington (RCW) mandates the City's budget procedures. The budget, as adopted biennially by the City Council, constitutes the legal authority for expenditures. The 23 2015 - 2016 Biennial Budget City of Tukwila, Washingon City's budget is adopted at the fund level and expenditures may not legally exceed appropriations at that level of detail. FUND DEFINITIONS The City of Tukwila's accounting and budget structure is based upon governmental fund accounting to ensure legal compliance and financial management for various restricted revenues and program expenditures. Fund accounting segregates certain functions and activities into separate self- balancing funds created and maintained for specific purposes (as described below). Resources from one fund used to offset expenditures in a different fund are budgeted as either a 'transfer to' or 'transfer from'. The City of Tukwila budget is organized in a hierarchy of levels, each of which is defined below: Fund Department Program Object A fund is an accounting entity used to record the revenues and expenditures of a governmental unit which is designated for the purpose of carrying out specific activities or attaining certain objectives. For example Fund 104, the Arterial Street Fund, is designated for the purpose of maintaining the arterial streets within the City. A department designates a major function of City operations, e.g., Public Works or Parks and Recreation. A specific distinguishable line of work performed by the department for the purpose of accomplishing a function for which government is responsible. For example, "Traffic Control" is included within the Street Funds. The appropriation unit (object of expenditure) is the level of detail used in the budget to sort and summarize objects of expenditure according to the type of goods or services being purchased, e.g., salaries, supplies. 24 2015 - 2016 Biennial Budget City of Tukwila, Washingon FINANCIAL STRUCTURE OF THE CITY BUDGET The following are the fund types budgeted by the City: Governmental Fund Types General Fund The General Fund supports the general operations of the City government. These include administration, the legislative function, legal services, public safety, planning and community development, enforcement of local codes, parks, recreation, and cultural activities. Taxes are the principal source of revenue for the General Fund: property, sales, utility, and gambling taxes. Other important resources are shared revenue from other governments, licenses and permits, charges for services, and fines and forfeitures. The General Fund accounts for all City resources except those for which a specific fund has been created. The Contingency, or Reserve Fund, is an accumulation of fund balance that is greater than 10% of previous year General Fund revenue, exclusive of significant non - operating revenue. Amounts held in this fund can be used for more restrictive, emergency type purposes. This fund is a sub -fund of the general fund. Special Revenue Funds Special Revenue funds are used to account for revenues which are legally or administratively restricted for special purposes. These funds receive revenue from a variety of sources, including Federal and State grants, taxes, and service fees. These revenues are dedicated to carrying out the purposes of the individual special revenue fund. There are two Special Revenue funds: Hotel/Motel Tax, and Drug Seizure. Debt Service Funds These funds account for resources necessary to pay principal and interest on general long -term debt. Debt limits are based on percentages of assessed valuation, with voted debt requiring a 60% majority of the city electorate. Tukwila has a Limited General Obligation bond rating of AA- with Fitch and Al with Moody. Capital Projects Funds These funds are used to account for financial resources to be used for the acquisition of capital facilities including those financed by special assessment, major improvements and construction. Revenues for capital funds consist of federal and state grants, contributions from operating funds and bond proceeds. These revenues are usually dedicated to capital purposes and are not available to support operating costs. Capital projects are adopted on a multi -year basis. Currently the City has six active capital project funds: Residential Streets, Bridges & Arterial Streets, Land Acquisition, Recreation & Park Development, Facility Replacement, General Government Improvements, and Fire Improvements Fund. 25 2015 - 2016 Biennial Budget City of Tukwila, Washingon Proprietary Fund Types Enterprise Funds - Enterprise Funds are used to account for operations that are financed and operated in a manner similar to business enterprises. They are established as fully self- supporting operations with revenues provided primarily from fees, charges, or contracts for services. The City maintains four Enterprise Funds to account for the operations of Water, Sewer, Surface Water, and Foster Golf Course. Internal Service Funds - Internal Service Funds are used to account for operations similar to those accounted for in Enterprise Funds, but these funds provide goods or services to other departments on a cost reimbursement basis. The City maintains three Internal Service funds to account for fleet management and self- insurance activities. Fiduciary Funds - Fiduciary, or Trust Funds, are used to account for assets held by the City in a trustee capacity and cannot be used to support the City's own programs. These include pension trust, investment trust, private - purpose trust, and agency funds. The City's pension trust fund is the Firemen's Pension Fund and is budgeted on the accrual basis of accounting where revenues are recognized when earned and expenses are recorded when incurred. 26 2015 - 2016 Biennial Budget City of Tukwila, Washingon FINANCIAL PLAN Introduction The National Advisory Council on State and Local Budgeting (NACSLB) endorses the forecasting of revenue and expenditures in their Recommended Budget Practices and the City's financial plan follows this model. This section of the budget, financial planning model, and capital improvement program provides a combined view of both past and anticipated future revenues and expenditures for all funds. The plan focuses analysis on revenue sources in order to inform readers as to how the City funds services provided to residents, businesses and guests. A table, graph and explanation of major changes is provided for the General Fund, Special Revenue funds, Capital Projects funds, Enterprise funds, Internal Service funds, and Fiduciary funds. This is followed by a six -year forecast of revenue and expenditures along with a discussion of the factors that affect the forecast. Long term debt and debt capacity is discussed as well as the General Fund fiscal capacity. This section ends with a discussion of fund balance and working capital balances. A budget is a plan that develops and allocates the City's financial resources to meet community needs in both the present and future. The development and allocation of these resources is accomplished on the basis of the policies, goals, and objectives addressing the requirements and needs of the City of Tukwila. While the other sections of this document will present the budget in detail, this section provides an overview of the budget as a Financial Plan. As such, this section focuses on City strategies to maintain its financial strength and the basis for the expectation for future revenues. An important part of a financial plan is the City's Capital Improvement Program. While the projects affecting 2015 -2016 are summarized under the Capital Budget section in this document, the entire Capital Improvement Program (CIP) is outlined, in detail, in a separate document. A six -year forecast of the City's governmental fund revenues and expenditures follows this summary. The purpose of the forecast is to highlight issues associated with financial policies and budgetary decisions. It is not intended to be a multi-year budget. Revenues and expenditures are projected on the basis of assumed economic relationships. Revenues are forecast on the basis of future economic and demographic factors. Expenditures are forecast based on past trends modified by present and future conditions. Future conditions are based upon a series of assumptions. This model has been used to test a large range of assumptions and policy options in the course of developing budget recommendations. Continued caution will be required to anticipate and manage the effects of current and future legislative actions to avoid service reductions for budgetary reasons. Should growth occur slower than anticipated the adverse effect on fund balance may be greater than predicted. The City takes into account the statewide initiative in forecasting property taxes. The issue that develops when property tax increases for existing improvements to property are held to 1% is that costs cannot be held to the same 1% increase. Costs such as employee benefits, negotiated labor contracts, services and supplies continue to increase at a greater rate. Fuel, professional services, and healthcare costs are good examples. The shortfall then has to be made up by increases in sales tax collection and population growth. The City has been able to maintain the existing level of service, in 27 2015 - 2016 Biennial Budget City of Tukwila, Washingon light of legislative action, because the economy is growing at rates sufficient to offset the limits placed on property taxes. Sales tax revenue needs to grow at a rate that will make up the revenues lost from property tax declines. If not, the City will then have to make some different choices in the delivery of basic levels of services. 28 2015 - 2016 Biennial Budget City of Tukwila, Washingon BUDGET SUMMARY This section summarizes the 2015 -2016 biennial budget and provides comparisons to previous years' revenues and expenditures. It begins with an overview of the City's overall fiscal environment followed by a discussion of the budget development process, then a financial summary of revenues and expenditures for all funds combined. The reader is encouraged to refer to other sections of the budget for more details. GENERAL FISCAL ENVIRONMENT Effective budget and financial policies are developed gradually over a period of time in response to long -term fiscal and social - economic conditions. Accordingly, this document responds to both the City's current fiscal and social- economic conditions and those anticipated for the future. Tukwila's economy generally follows the economic cycles of the surrounding region. However, the economic down periods in the cycles have generally been less severe for Tukwila than for other municipalities in the region due to the relatively stable nature of Tukwila's economy. While the most recent economic downturn has been a challenge for Tukwila, the City's financial position is improving and reserve levels exceed policy requirements. Gradual, but continual improvement in Tukwila's economy is expected into the biennium. Construction activity on Tukwila International Boulevard associated with the build out of the Tukwila Village complex and with the redevelopment of the urban renewal area is expected to boost construction related revenues including sales tax, permit fees and utility taxes with an acceleration of activity expected in 2016. Additionally, 500 acres of land ripe for development lies within the Tukwila South section of the urban center. A 19 story apartment -hotel complex, Washington Place, is planned for the urban area; which will be the first residential structure in the area. The City is optimistic about this project but has not included it in our revenue assumptions in order to maintain a conservative approach. Challenges for the future remain. Federal, state and county governments continue to devolve services down to cities and there is no evidence the trajectory will slow or change anytime soon. Agencies are no longer the partners they once were in funding critical infrastructure projects. Over the past 7 years the City has leveraged hundreds of millions in federal and state dollars to accomplish road and other projects, but these dollars are becoming scarcer. There is concern about the upcoming state legislative session and the possibility of additional state shared revenues going away, which would further burden cities across the state. Additionally, health care costs continue to go up. Like every other city and all 39 counties in the state, revenues continue to be constrained by the 1% property tax cap imposed by the state legislature. At some point, without a fundamental change, expenses will outstrip revenues and the City will be faced with very difficult choices. This budget has kept this reality in mind and is crafted to ensure the City remains in the best fiscal health possible. BUDGET DEVELOPMENT The 2015 -2016 biennial budget is fiscally prudent with no expected drawdowns to our general fund balance or the contingency reserves. In fact, our contingency reserve goal was reached in 2013, one 29 2015 - 2016 Biennial Budget City of Tukwila, Washingon year ahead of schedule. This budget includes no new taxes. As bonds mature, the budget uses a small portion of the City's considerable bonding capacity to tackle the identified key priorities of sidewalks, curbs, gutters and undergrounding and capitalizes on a new favorable agreement with Seattle City Light that has them covering 60% of the cost of undergrounding on 42nd Avenue South and 53rd Avenue South. This budget season was different. This is the first budget developed since the adoption of the City's Strategic Plan which occurred in December 2012. The budget focuses on City priorities; priorities that align with the City's strategic goals. The 2015 -2016 priorities were identified through a collaborative process between the Council and the Administration and with input from the business and residential communities. In October of 2013, a joint Council /Administration workshop was held to discuss budget priorities; the Administration did some refinements in December and the Council made additional refinements at their retreat in January. In February, a Business Vitality Forum was held and in March, a Community Budget Forum. A Budget Survey was also conducted to learn more about community opinions and priorities. Through this work the budget priorities were finalized and the Council approved them in June. This budget is the result of a lot of input and adheres to both the priorities and the adopted strategic plan. The six priorities identified are: 1. Tukwila International Boulevard Community Transformation 2. Community Livability 3. Create Community Partners to Implement City -wide Plans and Visions 4. Develop /Implement Comprehensive Economic Development Plan 5. Continue to Create a more Effective Organization 6. Improved Communications and Community Identity Once the priorities were identified, Administration solicited ideas from staff that align with the budget priorities listed above. The staff proposals were evaluated and vetted based on these priorities and six were selected for funding as 2015 -2016 initiatives. In addition, two other initiatives were identified but it was determined that they could be accomplished without additional funding. The budget responds to the priorities both through the new initiatives and through continued work on initiatives already underway to help the City meet the Strategic Plan goals, as shown on the next page. 30 2015 - 2016 Biennial Budget City of Tukwila, Washingon Priority 1 - Tukwila International Boulevard Community Transformation • Tukwila International Boulevard motel seizure & property redevelopment • Neighborhood Resource Center • 8 additional police personnel hired since 2012 • 1 additional police sergeant hired for the Auto Theft Task Force • Trash clean up on Tukwila International Boulevard • Tukwila Village development • 2015 -2016 Initiative - Enhanced Code Enforcement ❖ 2015 -2016 Initiative - Economic Development Plan Priority 2 - Community Livability • 2014 Code Enforcement enhancement • Park & Recreation Open Space (PROS) plan complete • Comprehensive Plan update • Complaint tracking through new TRAKiT permitting system ❖ 2015 -2016 Initiative - Enhanced Code Enforcement Priority 3 - Community Partners to Implement City -wide Plans and Visions • Expanded collaboration with Tukwila School District • Outreach to community through Community Connectors • Increased City participation at school and community functions • Recreation department collaboration with Tukwila School District and YMCA to offer after school enrichment programs to elementary school students. Priority 4 - Develop/Implement Comprehensive Economic Development Plan • Reorganization of Economic Development division • Economic element of Comprehensive Plan ❖ 2015 -2016 Initiative - Economic Development Plan Priority 5 - Continue to create a more effective organization • High Performing Organization, Cultural Competency and Lean City -wide training • Process improvement study conducted by State Auditor • Process improvement study conducted by outside consultant ❖ 2015 -2016 Initiative - Mandated public defender funding ❖ 2015 -2016 Initiative - Public records request assistance ❖ 2015 -2016 Initiative - Fire safety equipment Priority 6 - Improved communications and Community identity. • Establishment of communications division; staffing of 3 • 1% of CIP projects dedicated to art ❖ 2015 -2016 Initiative - City identity /communication strategy 31 2015 - 2016 Biennial Budget City of Tukwila, Washingon The proposal vetting process culminated in a clear ranking of three proposals, which became known as the Tier 1 Initiatives, and a four -way tie for 4 others, which are referred to as Tier 2 Initiatives. In addition, due to a recent State Supreme Court ruling, a legally mandated priority was identified that required immediate funding in this budget. A table describing the initiatives and the additional budget appropriated for them in the 2015 -2016 budget follows: PRIORITY BASED INITIATIVES Additional budget - In Thousand $ Description 2015 2016 Legally Mandated Public Defender caseload limitation $275 $275 In Mayor's budget as professional services Tier One Code enforcement $87 $87 In Community Development budget as professional services Public Records request assistant $90 $90 In Mayor /Attorney budget as professional services Fire equipment $137 $0 In Fire budget as supplies: Airpack cylinders, thermal imaging cameras, defibrillators Tier Two City identity / communication strategy $80 $40 In Mayor / Communications budget as professional services Economic Development plan $60 $0 _ In Mayor /Economic Development budget as professional services Recreation after school program $0 $0 Accomplished with existing budget through partnership with Tukwila School District and YMCA Police Recruitment coordinator $0 $0 Accomplished with existing budget through process improvements Legally Mandated Initiative As mentioned above, one initiative made the list, not based on Administration selection, but because it is legally mandated. Based on a Supreme Court case that becomes effective January 1, 2015, public defender caseloads will be limited to 400 per year driving up the cost of providing public defender services. The budget responds to this new requirement. Tier One Initiatives Code enforcement - Resources are added to the code enforcement function to assist in the continual effort to improve the image of Tukwila International Boulevard and residential neighborhoods. 32 2015 - 2016 Biennial Budget City of Tukwila, Washingon Public records request assistant - The additional resources will allow placement of the review and redaction of the majority of the City's public records in the hands of a dedicated public records specialist freeing up the City's Attorney to work on legal issues. Fire equipment -The proposal funds the replacement of critical equipment such as defibrillators, thermal imaging cameras - used in low to zero light and visibility conditions - and air packs. Tier Two Initiatives City identity /communication strategy - The City identity /communication strategy initiative will provide banners for Tukwila International Boulevard and elsewhere, gateway signs, fund other communication initiatives such as website design and update, and cable TV. Economic Development Plan - The Plan will create a roadmap of goals and strategies for the City's continued and sustained economic growth and development. Recreation after school programs - The City leveraged its partnership with the Tukwila School District and YMCA to develop after school programing that meets the needs of the elementary school children. Under this arrangement, 110 additional budget was required. This initiative is an alternative to the full scale proposal originally submitted. Police recruitment coordinator - By adjusting priorities and process, additional resources are not considered necessary at this time. Although police recruitment remains a high priority of the City, through a big push in 2014 to hire up all the open and pipeline positions, the need to recruit is expected to subside. 33 2015 - 2016 Biennial Budget City of Tukwila, Washingon FINANCIAL SUMMARY The 2015 -16 budget reflects a City -wide net expenditure of $5.5 million in 2015 and $3 million in 2016 or $8.5 million over the biennium. No drawdown of the General Fund or the Contingency Fund is expected in the biennium, the result of an emphasis on maintaining structural balance for continued financial stability and sustainability. Debt financing is contemplated for three important capital projects - the 42nd Avenue South road improvements that includes sidewalks and undergrounding of utilities; the Interurban Avenue South improvement and the Boeing Access Road Bridge retrofitting for increased public safety. Use of the City's considerable debt capacity is considered fiscally prudent, especially as existing bonds mature and debt service on the retiring bonds can be replaced with debt service on the new bonding. In this biennial budget, the City's debt service level remains below 6% of ongoing General Fund revenues which is 2% lower than the 8% guideline for affordability. In addition to debt - financed capital projects, cash investments are planned for maintenance of capital assets including roads and bridges and for improvements to the residential street, 53rd Avenue South, which includes sidewalks and undergrounding of utilities. The budget also includes investment in the utility funds. A Water Fund drawdown of over $3.8 million will allow for investment in the Andover Park East water main replacement, among other projects. A Sewer Fund drawdown of over $1.7 million will allow for the upgrade of the Central Business District sewer system and other sewer - related projects. Investments in the Duwamish River waterway for fish habitat and other environmental interests and surface water management projects are included for the Surface Water Fund. The City -wide picture also includes a re- balancing of the healthcare funds. As a result of an overfunding situation, the fund balance in both the employee and the LEOFF 1 retiree healthcare plans has been lowered through lower premium charges in the last biennium. This budget includes premium increases for both plans based on actuarial projections and the City's Reserve Policy. The employee plan structure will be evaluated for cost savings opportunities and to avoid the Patient Protection and Affordability Care Act (PPACA) 40% excise tax, commonly known as the "Cadillac tax," which goes into effect in 2018; the retiree plan will be evaluated to ensure Medicare coverage and other cost saving options are fully utilized. Each fund has been grouped according to their function within the City. The Contingency Fund is displayed with the General Fund as its sole source of funding is the General Fund (with the exception of investment earnings) and it contains no external restrictions. As a side note, for purposes of financial reporting the General Fund and Contingency Fund are combined in the Comprehensive Annual Financial Report (CAFR) as well. The Residential Street Fund and the Arterial Street Fund have been grouped with the capital project funds since their main activity is capital improvements. The Local Improvement District (LID) fund and associated guaranty fund are shown separately from the general obligation debt; the LID debt is secured by the property assessed in the district and is not considered a direct obligation of the City. The estimated beginning fund balances, revenues, expenditures and ending fund balances for each of the funds and fund groups is shown below for both 2015 and 2016. The governmental funds included in the Financial Planning Model Attachment A are identified with an asterisk. They exclude the Special Revenue funds which are self - supporting and the allowable activities are very specific and restricted. 34 2015 - 2016 Biennial Budget City of Tukwila, Washingon 2015 BUDGET SUMMARY - ALL FUNDS Fund 2015 Beginning Fund Balance 2015 Resources 2015 Expenditures 2015 Change in Fund Balance 2015 Ending Fund GENERAL & CONTIN- GENCY Fund 000 - General $ 9,500,000 $ 56,731,999 $ 56,528,833 $ 203,167 $ 9,703,167 Fund 105 - Contingency 5,700,000 1,816 - 1,816 5,701,816 Total General & Contingency 15,200,000 56,733,815 56,528,833 204,983 15,404,983 SPECIAL REVENUE Fund 101- Hotel /Motel Tax 500,000 1,467,316 1,577,642 (110,326) 389,674 Fund 109 - Drug Seizure 60,000 60,000 55,000 5,000 65,000 Total Special Revenue Funds 560,000 1,527,316 1,632,642 (105,326) 454,674 DEBT SVC Funds 2 * * -LTGO Debt Service Funds 5,000 3,259,059 3,259,059 - 5,000 Fund 206 - Guaranty 668,000 500 - 500 668,500 Fund 233 - Local Imp. Dist. Bonds, 2013 805,000 810,140 794,284 15,856 820,856 Local Imp. Dist #33, Guaranty Funds 1,473,000 810,640 794,284 16,356 1,489,356 CAPITAL PROJECTS Fund 103 - Residential Streets 1,400,000 524,842 1,868,000 (1,343,158) 56,842 Fund 104 - Bridges & Arterial Streets 600,000 21,302,000 21,557,511 (255,511) 344,489 Fund 301- Land Acq, Rec, Park Develop 1,100,000 2,491,000 3,273,000 (782,000) 318,000 Fund 302 - Facility Replacement 1,800,000 4,453,602 4,380,000 73,602 1,873,602 Fund 303 - General Government Imp 500,000 200,500 320,550 (120,050) 379,950 Fund 304 - Fire Improvements 450,000 50,100 - 50,100 500,100 Total Capital Projects Funds 5,850,000 29,022,044 31,399,061 (2,377,016) 3,472,984 ENTERPRISE Fund 401- Water 6,500,000 5,829,000 7,448,185 (1,619,185) 4,880,815 Fund 402 - Sewer 3,400,000 8,262,000 8,636,400 (374,400) 3,025,600 Fund 411- Foster Golf Course 600,000 1,769,747 1,768,017 1,730 601,730 Fund 412 - Surface Water 2,200,000 11,261,000 11,070,311 190,689 2,390,689 Total Enterprise Funds 12,700,000 27,121,747 28,922,912 (1,801,165) 10,898,835 INTERNAL SERVICE Fund 501- Equip Rental & Replacement 4,500,000 3,613,043 3,555,343 57,700 4,557,700 Fund 502 - Self- Insured Healthcare Plan 3,500,000 5,186,929 6,342,002 (1,155,073) 2,344,927 Fund 503 - LEOFF I Self -Ins Health Plan 500,000 703,851 948,819 (244,968) 255,032 Total Internal Service Funds 8,500,000 9,503,823 10,846,164 (1,342,341) 7,157,659 o Q ¢' Fund 611- Firemen's Pension 1,500,000 58,650 132,727 (74,077) 1,425,923 TOTAL BUDGET $ 45,788,000 $128,037,095 $ 133,515,682 $ (5,478,587) $ 40,309,413 **Included in Financial Planning Model, Attachment A $ 18,382,866 ** ** ** ** ** 35 2015 - 2016 Biennial Budget City of Tukwila, Washingon Budgeted Revenues by Fund - 2015 Internal Service Funds 7.62% Enterprise Funds 21.74% Fiduciary Funds 0.05% Capital Projects 23.26% Debt Service 0.65% General Fund 45.47% Special Revenue Funds 1.22% General Fund Special Revenue Funds Debt Service Capital Projects Enterprise Funds Internal Service Funds Fiduciary Funds Budgeted Expenditures by Fund - 2015 Internal Service Funds 8.33% Enterprise Funds 22.20% Fiduciary Funds 0.10% General Fund 43.40% Capital Projects 24.11% Debt Service 0.61% Special Revenue Funds 1.25% General Fund Special Revenue Funds Debt Service Capital Projects Enterprise Funds Internal Service Funds Fiduciary Funds 36 2015 - 2016 Biennial Budget City of Tukwila, Washingon 2016 BUDGET SUMMARY - ALL FUNDS Fund 2016 Beginning Fund Balance 2016 Resources 2016 Expenditures 2016 Change in Fund Balance 2016 Ending Fund GENERAL & CONTIN- GENCY Fund 000 - General $ 9,703,167 $ 59,585,779 $ 59,762,899 $ (177,120) $ 9,526,047 Fund 105 - Contingency 5,701,816 1,816 - 1,816 5,703,632 Total General & Contingency 15,404,983 59,587,595 59,762,899 (175,304) 15,229,679 SPECIAL REVENUE Fund 101 - Hotel/Motel Tax 389,674 630,000 427,500 202,500 592,174 Fund 109 - Drug Seizure 65,000 60,000 45,000 15,000 80,000 Total Special Revenue Funds 454,674 690,000 472,500 217,500 672,174 DEBT SVC Funds 2 * * -LTGO Debt Service Funds 5,000 3,364,649 3,364,649 - 5,000 Fund 206 - Guaranty 668,500 500 - 500 669,000 Fund 233 - Local Imp. Dist. Bonds, 2013 820,856 785,673 736,005 49,668 870,524 Local Imp. Dist #33, Guaranty Funds 1,489,356 786,173 736,005 50,168 1,539,524 CAPITAL PROJECTS Fund 103 - Residential Streets 56,842 9,156,878 8,823,000 333,878 390,721 Fund 104 - Bridges & Arterial Streets 344,489 14,004,080 14,200,217 (196,137) 148,353 Fund 301- Land Acq, Rec, Park Develop 318,000 311,000 292,000 19,000 337,000 Fund 302 - Facility Replacement 1,873,602 4,328,602 4,415,000 (86,398) 1,787,204 Fund 303 - General Government Imp 379,950 200,500 330,641 (130,141) 249,809 Fund 304 - Fire Improvements 500,100 50,100 - 50,100 550,200 Total Capital Projects Funds 3,472,984 28,051,160 28,060,857 (9,697) 3,463,287 ENTERPRISE Fund 401- Water 4,880,815 6,093,000 8,298,949 (2,205,949) 2,674,866 Fund 402 - Sewer 3,025,600 8,324,000 9,796,006 (1,472,006) 1,553,594 Fund 411- Foster Golf Course 601,730 1,811,747 1,812,394 (647) 601,083 Fund 412 - Surface Water 2,390,689 6,968,000 6,591,228 376,772 2,767,461 Total Enterprise Funds 10,898,835 23,196,747 26,498,578 (3,301,831) 7,597,004 INTERNAL SERVICE Fund 501- Equip Rental & Replacement 4,557,700 3,454,093 2,409,952 1,044,141 5,601,841 Fund 502 - Self- Insured Healthcare Plan 2,344,927 5,594,029 6,344,241 (750,212) 1,594,715 Fund 503 - LEOFF I Self -Ins Health Plan 255,032 568,340 617,391 (49,051) 205,981 Total Internal Service Funds 7,157,659 9,616,462 9,371,584 244,878 7,402,537 Q d Fund 611- Firemen's Pension 1,425,923 58,650 132,727 (74,077) 1,351,846 TOTAL BUDGET $ 40,309,413 $ 125,351,436 $128,399,799 $ (3,048,363) $ 37,261,050 ** Included in Financial Planning Model, Attachment A $ 18,147,765 ** ** ** ** ** ** ** 37 2015 - 2016 Biennial Budget City of Tukwila, Washingon Budgeted Revenues by Fund - 2016 Enterprise Funds 19.02% Internal Service Funds 7.88% 1 Capital Projects 23.00% Debt Service 0.64% Fiduciary Funds 0.05% Special Revenue Funds 0.57% General Fund 48.85% General Fund Special Revenue Funds Debt Service Capital Projects Enterprise Funds Internal Service Funds Fiduciary Funds Budgeted Expenses by Fund - 2016 Enterprise Funds 21.19% Capital Projects 22.44% Internal Service Funds 7.50% Fiduciary Funds 0.11% General Fund 47.80% Debt Service 0.59% Special Revenue Funds 0.38% General Fund Special Revenue Funds Debt Service Capital Projects Enterprise Funds Internal Service Funds Fiduciary Funds 38 2015 - 2016 Biennial Budget City of Tukwila, Washingon REVENUE - ALL FUNDS Before discussing the revenues for all funds, it is important to note that the 2014 budget has not been adjusted to reflect 2014 estimated actual revenues. For some revenue items, this results in an understatement of the 2014 budget and an overstatement of the increase in the 2015 budget. To get a more accurate picture of the revenue change, the average increase from 2013 actual revenues to the 2015 budgeted revenues should be considered. Also, it should be noted that the revenue totals may include a duplication of amounts for transfers between funds (transfers -in and transfers -out); as the internal transactions are shown both in the originating fund and the recipient fund. The total revenue and transfers budgeted is $128 million for 2015 and $125 million for 2016. This is an 8% reduction in growth in 2015 over the 2014 budgeted revenue. Revenue declines in 2015 because of a reduction in transfers -in; the 2014 budget included Local Improvement Fund transfers among the LID fund, the Arterial Street fund and the General Fund. The 2015 budget includes transfers of Tukwila Village land sale proceeds from the Facility Fund 302 to the General Fund. In addition to this decline in transfers in, other revenue changes include an increase in other intergovernmental revenue for the $6 million that may be received from King County Conservation Futures and King County Mitigation Bank for the Chinook Wind land purchase; a reduction in property sales due to the inclusion of $4.3 million of Tukwila Village land sale revenue in the 2014 budget -- the land sale proceeds are now expected to be received over a three year period from 2014 - 2016; increase in employer trust contributions reflecting the premium increase for the healthcare plans; interfund utility tax increases reflecting the budgeted rate increases in the City's utility funds; increase in gambling taxes from the ramp up in gambling activity at the casino added in 2012 and increased activity at the other establishments; increase in permitting and plan check fees reflecting the expectation of an active construction season. The 2016 revenue projection is 2.1% less than the 2015 projected amount. Grant revenue declines as capital projects are completed; bond proceeds decline as financing is obtained for capital projects. The $8.3 million bond proceeds budgeted for 2015 are comprised of $3.1 million Interurban Avenue South, $2.5 million Boeing Access Road bridge, $2.25 million line of credit financing for urban renewal and $455 thousand for the Sewer Fund public works trust fund loan. The 2016 bond proceeds help fund the 42nd Avenue South residential street project. Property sales in 2016 include an estimate for the Longacres property, the third payment phase on the Tukwila Village land sale and the urban renewal property sale and sale of surplus fleet equipment. Revenue projections for ongoing sources are conservative estimates based on local economic factors as well as historical data. Sales and use tax is the City's largest revenue source. Sales & use tax revenue is projected to increase to $17 million in 2015 which represents an average annual increase over 2013 actual revenues of 1.6 %. The 2016 increase is projected at 3.5% and is predicated on the anticipated construction activity on Tukwila International Boulevard and elsewhere in the City. Projections for sales and use tax revenue are based on historical trends as well as selected economic indicators including changes in unemployment, disposable income, and anticipated construction of major projects. Property tax, which is the second largest revenue source, is used for general governmental operations and is limited to the lesser of 1% or inflation. Property tax growth resulting from new construction, 39 2015 - 2016 Biennial Budget City of Tukwila, Washingon changes in value of state - assessed utility property, and newly annexed property are exempted from the limit factor and may be added to the tax value. The City anticipates that property tax revenue will be at $14.4 million in 2015, an average annual increase of 2.3% over 2013 actual taxes and at $14.8 million in 2016, an increase of 2.7 %. The additional property tax in 2016 is expected from new construction. Cities and towns in Washington State are authorized to levy a tax on public utility businesses based on revenues they generate within the city or town, known as a utility tax. The city currently levies a 6% tax on electricity, natural gas, cable, telephone, and solid waste /recycling. Utility tax revenue is projected to be $4 million in 2015 and $4.1 in 2016. Telephone utility tax has been declining in recent years. Taxes appear to have stabilized and a slight increase is expected in the biennium. The City also receives revenue from other sources to pay for providing general government services. These revenue sources include other taxes (admissions, excise, hotel /motel), fees and charges, interest earnings, and grants. 40 2015 - 2016 Biennial Budget City of Tukwila, Washingon Revenue - All Funds Revenues 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Percentage Change 2013 2014 2015 2016 Sales and Use Taxes $ 15,673,891 $ 16,520,856 $ 15,679,917 $ 17,033,731 $ 17,631,462 5.4% -5.1% 8.6% 3.5% Property Taxes 14,072,015 13,790,658 14,321,617 14,435,171 14,819,046 -2.0% 3.9% 0.8% 2.7% RGRLTax 1,755,618 1,724,557 1,767,500 1,820,525 1,875,141 -1.8% 2.5% 3.0% 3.0% Parking /Admissions Tax 736,478 845,500 763,000 858,000 877,160 14.8% -9.8% 12.5% 2.2% Utility Taxes 4,001,385 3,879,992 4,154,592 4,024,592 4,105,084 -3.0% 7.1% -3.1% 2.0% Interfund Utility Tax 1,534,581 1,686,859 1,585,500 1,855,900 1,981,000 9.9% -6.0% 17.1% 6.7% Gambling, Excise Taxes 3,210,139 2,749,999 2,469,958 2,940,641 3,007,301 -14.3% 10.2% 19.1% 2.3% Hotel /Motel Tax 522,033 526,832 565,000 600,000 630,000 0.9% 7.2% 6.2% 5.0% Total Taxes 41,506,139 41,725,252 41,307,084 43,568,561 44,926,194 0.5% -1.0% 5.5% 3.1% Business Licenses and Permits 716,459 790,947 780,089 826,089 846,691 10.4% -1.4% 5.9% 2.5% Building Permits and Fees 888,135 1,222,929 1,166,100 1,279,000 1,318,970 37.7% -4.6% 9.7% 3.1% Total Licenses & Permits 1,604,594 2,013,875 1,946,189 2,105,089 2,165,661 25.5% -3.4°/o 8.2% 2.9% Sales Tax Mitigation 1,127,394 1,122,631 1,200,000 1,140,000 1,140,000 -0.4% 6.9% -5.0% 0.0% Seattle City Light franchise fee 2,147,366 2,084,039 2,250,471 2,211,910 2,267,208 -2.9% 8.0% -1.7% 2.5% Other State shared revenues 379,186 342,560 329,860 370,860 381,594 -9.7% -3.7% 12.4% 2.9% Federal and State Grants 1,540,232 2,180,191 18,279,705 14,505,142 12,655,822 41.5% 738.4% -20.6% -12.7% Other intergovernmental 3,596,862 2,425,959 3,458,043 8,714,087 1,668,811 -32.6% 42.5% 152.0% -80.8% Total Intergovernmental 8,791,040 8,155,380 25,518,079 26,941,999 18,113,435 -7.2% 212.9% 5.6% -32.8°/o General Government 183,769 278,790 202,430 202,913 207,913 51.7% -27.4% 02% 2.5% Security 543,486 399,817 555,725 554,725 559,225 -26.4% 39.0% -0.2% 0.8% Transportation 2,529,546 2,635,301 2,549,242 3,264,983 3,106,033 4.2% -3.3% 28.1% -4.9% Plan Check and Review Fees 1,486,367 1,124,384 793,500 1,051,500 991,210 -24.4% -29.4% 32.5% -5.7% Culture and Rec Fees 1,443,496 1,413,584 1,590,265 1,499,710 1,540,906 -2.1% 12.5% -5.7% 2.7% Utilities & Environment 15,325,990 17,006,817 15,841,309 18,554,000 19,800,000 11.0% -6.9% 17.1% 6.7% Total Charges for Services 21,512,654 22,858,693 21,532,471 25,127,831 26,205,287 6.3% -5.8% 16.7% 4.3% Total Fines and Penalties 220,752 242,638 234,829 242,829 242,829 9.9% -3.2% 3.4% 0.0% Investment Earnings 542,475 197,385 549,313 645,317 629,763 -63.6% 178.3% 17.5% -2.4% Rents and Concessions 630,935 709,948 682,500 645,839 654,479 12.5% -3.9% -5.4% 1.3% Contributions /Donations 316,072 274,901 1,045,100 1,420,955 2,857,100 -13.0% 280.2% 36.0% 101.1% Employer Trust Contributions 4,796,490 4,375,649 4,483,192 5,715,582 5,981,244 -8.8% 2.5% 27.5% 4.6% Special assessments - 2,788,350 631,300 474,447 474,447 0.0% -77.4% -24.8% 0.0% Other Financing 363,869 338,522 226,518 237,581 231,508 -7.0% -33.1% 4.9% -2.6% Total Miscellaneous 6,649,841 8,684,755 7,617,923 9,139,721 10,828,541 30.6% -12.3°/o 20.0% 18.5% Transfers In 5,618,587 22,105,277 12,847,050 7,159,846 9,228,791 293.4% -41.9% -44.3% 28.9% Debt proceeds - 7,687,500 11,004,457 8,305,000 4,400,000 0.0% 43.1% -24.5% -47.0% Property sales 69,621 65,869 4,797,791 2,842,791 6,367,791 -5.4% 7183.8% -40.7% 124.0% Indirect Cost Allocation 2,330,665 2,035,687 2,085,208 2,255,320 2,233,476 -12.7% 2.4% 8.2% -1.0% Other Financing 135,603 874,825 170,000 348,108 639,430 545.1% -80.6% 104.8% 83.7% Other Financing 8,154,477 32,769,158 30,904,506 20,911,065 22,869,488 301.9% -5.7% - 32.3% 9.4% Total Revenues $ 88,439,498 $ 116,449,751 $ 129,061,081 $ 128,037,095 $ 125,351,436 31.7% 10.8% -0.8% -2.1°/o 41 2015 - 2016 Biennial Budget City of Tukwila, Washingon Revenue Budget by Type - 2015 $45,000,000 $40,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $- $43,568,561 $2,105 $26,941,999 $25,127,831 $9,139,721 $7,159,846 Taxes Licenses and Permits Intergovernmental Chargesfor Services Fines and Penalties Miscellaneous Transfers - In Other Financing Revenue Budget by Type - 2016 $45,000,000 $40,000,000 - $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $- $44,926,194 • $2,16 $18,113,435 $26,205,287 $10,828,541 $9,228,791 $242: $639,430 Taxes Licenses and Permits Intergovernmental Chargesfor Services Fines and Penalties Miscellaneous Transfers - I n Other Financing 42 2015 - 2016 Biennial Budget City of Tukwila, Washingon EXPENDITURES - ALL FUNDS The expenditure totals for all funds may include a duplication of amounts for transfers between funds (transfers -out and transfers -in) as the internal transactions are shown both in the originating fund and the recipient fund. The total expenditure and transfers out budgeted is $133 million for 2015 and $128 million for 2016. This represents a 2.3% growth in 2015 over the 2014 budgeted expenditures. The 2016 expenditure projection is 3.8% less than the 2015 projected amount, due mainly to the timing of land purchases. Land purchases of $9 million are budgeted in 2015 with $6 million of this designated for the Chinook Winds salmon habitat restoration project along the Duwamish River. Transfers between funds are shown as other expenditures and include transfers to the general fund for anticipated Tukwila Village land sales of $2.2 million in 2015 and $2.075 million in 2016. Professional service costs decline in 2016 by 30 %; this is due to the timing and completion of engineering services on the major capital projects. The budget continues to fund all existing positions and places an emphasis on public safety and community livability. An additional police officer has been added for participation in the Auto Theft Task Force and additional funding has been allocated to code enforcement activities. A part -time planner position has been made full time. The CERT trainer position remains full -time even though the grant funding that paid for half of the position is no longer available. Three additional staff have been added to the Surface Water Fund to manage the multiple projects and responsibilities. The Park & Recreation department reorganized its staffing structure to better serve those who enjoy the parks, recreation programs and golf course. The Communications and Economic Development divisions are staffed up and well - positioned to meet the challenges required of these functions. The City is self - insured for health costs. Premiums have been increased for both the active employees and retiree plans based on actuarial projections and requirements of the City's reserve policy. Claim experience has been high in 2014 for both plans. The Administration's expectation is that claim history will normalize and cost saving opportunities will be identified and implemented through a plan evaluation process. As a result of the priority based initiative process, the purchase of essential fire equipment and development of an economic plan have been budgeted for 2015. Increased funding for public defense, code enforcement, public records requests and the communications /city identity initiative have been included in both years. The budget also includes funding for routine capital maintenance such as street overlay and bridge inspections. The major capital projects include residential street improvements for 42nd Avenue South and 53rd Avenue South; arterial street and bridge improvements for Interurban Avenue South and Boeing Access Road Bridge; water system upgrade for Andover Park East; sewer system rehabilitation for the Central Business District and salmon habitat restoration and other environmental and surface water management projects. Departments continue to find operating efficiencies in an effort to lower costs for supplies and services. Operations and maintenance costs are funded for same level of services except where noted in individual department budgets. General cost increases include utility rate increases, equipment rental operating and maintenance costs, insurance, and excise tax. 43 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Summary - All Funds (table is continued on following page) Expenditures - All Funds General Fund Expenditures 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Percentage Change 2013 2014 2015 2016 Salaries $ 26,914,881 $ 27,651,583 $ 28,861,272 $ 28,950,340 $ 29,389,668 2.7% 4.4% 0.3% 1.5% Extra Labor 518,442 638,621 719,645 708,158 700,857 23.2% 12.7% -1.6% -1.0% Overtime 1,426,822 1,843,822 1,410,734 1,407,420 1,403,350 29.2% -23.5% -0.2% -0.3% Total Wages 28,860,145 30,134,027 30,991,651 31,065,918 31,493,875 4.4 %/u 2.8 %/u 0.2% 1.4% FICA 1,712,912 1,801,601 1,769,212 1,782,436 1,807,371 5.2% -1.8% 0.7% 1.4% LEOFF 751,374 806,007 686,745 757,242 773,632 7.3% -14.8% 10.3% 2.2% PERS 1,047,157 1,262,950 1,437,712 1,576,021 1,711,508 20.6% 13.8% 9.6% 8.6% Industrial Insurance 393,464 472,054 542,808 715,957 784,771 20.0% 15.0% 31.9% 9.6% Med,Dntl,Disability,Life 10,248,437 10,190,372 10,833,274 13,244,261 13,161,256 -0.6% 6.3% 22.3% -0.6% Unemployment 14,945 30,794 6,000 19,000 19,120 106.1% -80.5% 216.7% 0.6% Clothing Allowance 9,243 10,250 15,514 18,069 16,637 10.9% 51.4% 16.5% -7.9% Total Benefits 14,177,531 14,574,028 15,291,265 18,112,986 18,274,296 2.8% 4.9" /u 18.5% 0.9% Office Supplies 364,128 488,045 436,002 432,934 411,974 34.0% -10.7% -0.7% -4.8% Small Tools & Minor Equip 192,027 263,416 269,404 429,804 295,114 37.2% 2.3% 59.5% -31.3% Recreation Frog Supplies 62,113 100,295 76,511 97,340 97,340 61.5% -23.7% 27.2% 0.0% Fire Supplies 147,594 179,562 155,977 176,977 141,977 21.7% -13.1% 13.5% -19.8% Street Maint Supplies 243,403 184,571 278,300 259,300 259,300 -24.2% 50.8% -6.8% 0.0% Water /sewer /sewage treat. 5,814,322 5,780,704 6,069,175 6,385,000 6,410,000 -0.6% 5.0% 5.2% 0.4% Resale items -fuel, other 801,044 775,712 773,428 834,428 836,028 -3.2% -0.3% 7.9% 0.2% Other 366,927 411,105 439,680 508,846 509,181 12.0% 7.0% 15.7% 0.1% Total Supplies 8,029,636 8,183,410 8,498,477 9,124,629 8,960,914 1.9 0/o 3.9 "/u 7.4% -1.8% Professional Services 7,251,660 5,098,805 11,838,173 11,350,476 7,927,467 -29.7% 132.2% -4.1% -30.2% Communication 392,224 398,081 462,446 502,821 399,924 1.5% 16.2% 8.7% -20.5% Travel 114,865 114,585 144,315 176,778 156,293 -0.2% 25.9% 22.5% -11.6% Advertising 647,455 611,792 674,200 673,400 59,980 -5.5% 10.2% -0.1% -91.1% Operating Rents & Leases 230,446 249,489 335,123 347,423 286,991 8.3% 34.3% 3.7% -17.4% Equipment Replacment 551,729 801,722 734,922 864,646 742,125 45.3% -8.3% 17.7% -14.2% Equip Operations & Maint 1,433,094 1,300,470 1,175,572 1,561,933 1,586,874 -9.3% -9.6% 32.9% 1.6% Insurance 655,643 669,245 694,250 846,872 868,296 2.1% 3.7% 22.0% 2.5% Utilities 1,590,826 1,684,875 1,786,040 1,947,454 2,040,705 5.9% 6.0% 9.0% 4.8% Repairs and Maintenance 947,306 1,043,018 1,132,908 984,690 987,746 10.1% 8.6% -13.1% 0.3% Miscellaneous 548,500 879,619 952,792 1,038,499 986,628 60.4% 8.3% 9.0% -5.0% Claims & Judgements 440,285 519,959 370,000 450,000 450,000 18.1% -28.8% 21.6% 0.0% Credit Card Fees 118,498 122,154 112,289 125,789 125,929 3.1% -8.1% 12.0% 0.1% Other 407,125 605,209 588,648 748,103 683,716 48.7% -2.7% 27.1% -8.6% Total Services 15,329,657 14,099,023 21,001,678 21,618,884 17,302,673 - 8.0 %/u 49.00/o 2.9% -20.0% SCORE Jail 881,125 965,288 1,071,000 1,233,000 1,294,650 9.6% 11.0% 15.1% 5.0% Valley Communications 874,543 956,718 1,013,722 1,071,661 1,129,661 9.4% 6.0% 5.7% 5.4% Animal Control 97,520 45,089 90,000 75,000 82,500 -53.8% 99.6% -16.7% 10.0% Excise tax 356,912 437,202 255,400 411,405 411,405 22.5% -41.6% 61.1% 0.0% Interfund utility taxes 1,593,849 1,745,000 1,654,000 1,915,900 2,041,000 9.5% -5.2% 15.8% 6.5% Other 70,489 106,377 88,400 97,900 97,900 50.9% -16.9% 10.7% 0.0% Total Intergovernmental 3,874,438 4,255,675 4,172,522 4,804,866 5,057,116 9.8% -2.0% 15.2'!, 5.2% 44 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditures - All Funds (Continued) General Fund Expenditures 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Percentage Change 2013 2014 2015 2016 Machinery and Equipment 755,510 2,703,038 1,216,181 1,883,000 648,000 257.8% -55.0% 54.8% -65.6% Capital projects 7,218,140 2,396,405 26,913,000 23,155,001 27,936,001 -66.8% 1023.1% -14.0% 20.6% Land 1,888,688 687,228 2,500,000 9,000,000 - -63.6% 263.8% 260.0% 0.0% Total Capital 9,862,337 5,786,671 30,629,181 34,038,001 28,584,001 - 41.3% 429.30/0 11.1% -16.0% Principal 3,252,493 6,153,495 3,849,296 3,996,503 6,055,567 89.2% -37.4% 3.8% 51.5% Interest 1,590,942 1,460,238 1,309,789 1,338,730 1,209,090 -8.2% -10.3% 2.2% -9.7% Total Debt Service 4,843,435 7,613,734 5,159,085 5,335,233 7,264,657 57.2% - 32.2% 3.4% 36.2% Loans to MPD 658,706 1,250,000 - - - 89.8% 0.0% 0.0% 0.0% Transfers from GF: Capital funds & other 2,847,592 2,363,919 2,757,400 2,200,000 3,851,000 -17.0% 16.6% -20.2% 75.0% Contingency fund - 4,300,000 2,200,000 - - 0.0% -48.8% 0.0% 0.0% Debt service funds 2,770,995 2,940,244 3,428,650 2,759,846 3,302,791 6.1% 16.6% -19.5% 19.7% Indirect cost allocation to GF 2,330,665 2,035,687 2,089,178 2,255,320 2,233,476 -12.7% 2.6% 8.0% -1.0% Transfers to GF: - 8,500,000 4,355,000 2,200,000 2,075,000 0.0 % -48.8 % -49.5 % -5.7% Transfers among other funds 145,054 3,897,434 - - - 2586.9% 0.0% 0.0% 0.0% Total Other Expenditures 8,753,012 25,287,284 14,830,228 9,415,166 11,462,266 188.9% - 41.40/0 - 36.5% 21.7% Total Expenditures $ 93,730,191 $109,933,852 $130,574,087 $133,515,682 $128,399,799 17.3% 18.8% 2.30/0 -3.8% 2015 -2016 Expenditure Budget by Type Transfers - Out Debt Service Capital Outlays Intergovernmental Other Services and Charges Supplies Salaries and Benefits $- $5 $10 $15 $20 $25 $30 $35 $40 Millions 2016 2015 45 2015 - 2016 Biennial Budget City of Tukwila, Washingon This page intentionally left blank 46 2015 - 2016 Biennial Budget City of Tukwila, Washingon GOVERNMENTAL FUNDS Governmental programs and services, funded largely by taxes but also through fees for service and intergovernmental revenues such as grants and state shared services, include the following activities: General Government - administration, finance, attorney, human services, and city clerk activities. Judicial - municipal court activities. Physical Environment - public works activities not chargeable to the enterprise funds. Transportation - bridges, residential and arterial street maintenance and construction. Economic Environment - business development, planning and building inspection activities. Culture and Recreation - parks and recreation activities. The general fund is the repository for most taxes and unrestricted revenues and has the most spending flexibility. Each year the general fund transfers money to the debt service funds to pay debt service and to the capital projects funds to help pay for park, street and other infrastructure projects. The City maintains the following governmental funds: General General fund Contingency fund Special Revenue Funds Hotel /motel tax Drug Seizure Debt Service Limited Tax General Obligation bonds LID #33 bonds and guaranty funds Capital Projects Residential streets Arterial streets Park and land acquisition Facilities General government Fire Improvement Attachment A Attachment A of the Financial Planning Model combines the activities of all governmental funds except the special revenue funds and projects them forward six years. The special revenue funds are excluded from the model because the funds can be used only for very specific purposes and therefore are not available for general government services. Attachment A, also known as the 6 -Year Plan, shows financial results, budget and projections for both operating and capital governmental activities. As Attachment A indicates, the City's Reserve Policy is met in the 2015 -16 and 2017 -18 bienniums. As has occurred in previous City of Tukwila budgets, the reserves fall short in the last two years of the model; 2019 and 2020. The Financial Planning Model is used for planning purposes only and is 47 2015 - 2016 Biennial Budget City of Tukwila, Washingon updated with each budget cycle. The plan will be adjusted as necessary to ensure the Reserve Policy continues to be met in the future. 48 2015 - 2016 Biennial Budget City of Tukwila, Washingon 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 30 31 32 33 34 CITY OF TUKWILA ATTACHMENT A - REVENUES AND EXPENDITURES GOVERNMENTAL FUNDS 2015 -2020 Analysis in 000's REVENUES ACTUAL ADOPTED BUDGET PROPOSED BUDGET PROJECTIONS TOTAL 2015 -2020 2012 2013 2014 2015 2016 2017 2018 2019 2020 General Revenues Sales and Use Taxes $15,674 $16,521 $ 15,680 $ 17,034 $17,631 $18,160 $18,705 $19,266 $19,844 $ 110,642 Property Taxes 13,830 13,757 14,322 14,329 14,759 15,128 15,506 15,894 16,291 91,908 Utility Taxes 4,001 3,880 4,155 4,025 4,105 4,187 4,292 4,421 4,553 25,583 Interfund Utility Tax 1,535 1,687 1,586 1,856 1,981 2,080 2,184 2,293 2,408 12,802 Gambling and Other Taxes 3,045 3,047 2,819 3,238 3,317 3,416 3,519 3,624 3,733 20,847 RGRL 1,756 1,725 1,768 1,821 1,875 1,922 1,970 2,019 2,070 11,677 Licenses & Permits 1,605 2,014 1,946 2,105 2,166 2,232 2,301 2,374 2,449 13,626 SCL Agreement 2,147 2,084 2,250 2,212 2,267 2,335 2,405 2,477 2,552 14,249 Intergovernmental 2,663 2,620 2,379 2,503 2,585 2,614 2,643 2,673 2,704 15,721 Charges for Services 2,442 2,785 3,064 2,955 2,991 3,081 3,173 3,269 3,367 18,836 Indirect Cost Allocation 1,872 2,036 2,085 2,255 2,233 2,289 2,358 2,429 2,502 14,066 One -Time Revenue - 9,500 4,355 2,400 3,675 6,075 Sub -Total 50,569 61,655 56,408 56,732 59,586 57,445 59,056 60,739 62,472 356,031 Dedicated Revenues 1,332 955 797 967 980 1,010 1,040 1,067 1,099 6,162 TOTAL REVENUES 51,901 62,609 57,204 57,699 60,566 58,455 60,096 61,806 63,571 362,193 EXPENDITURES Operating & Maintenance (see Attachment B) 44,636 47,321 49,119 51,569 52,609 53,924 55,272 56,654 58,071 328,100 Debt Service 3,075 6,023 3,026 2,760 3,303 3,507 3,499 3,493 2,669 19,231 Reserve Fund - 4,225 2,200 - - 41 161 168 370 Operating Transfers 982 1,734 675 300 300 308 315 323 331 1,877 Adm /Engineering 641 602 419 545 567 581 596 610 626 3,525 Subtotal Available 2,566 2,704 1,765 2,525 3,787 135 373 564 1,706 9,091 Capital Projects Residential Street 108 115 660 1,614 141 413 750 750 750 4,418 Arterial Street 7,475 1,062 3,318 2,022 3,411 2,118 2,883 2,263 2,273 14,970 Land & Park Acquisition 696 47 647 983 182 172 166 321 162 1,986 Governmental Facilities 23 104 10 (70) 90 - - - - 20 General Govemment 812 280 200 200 200 200 200 200 200 1,200 Fire Improvements * (34) (89) (45) (50) (50) (550) (350) (350) (350) (1,700) Sub -Total Capital 9,113 1,608 4,835 4,749 4,024 2,903 3,999 3,534 3,385 22,594 Change in Fund Balance (6,547) 1,096 (3,070) (2,224) (237) (2,768) (3,626) (2,970) (1,679) (13,503) Beginning Fund Balance* 21,125 14,578 14,715 14,905 12,681 12,444 9,676 6,050 3,080 14,905 Ending Fund Balance * $14,578 $15,674 $ 11,646 $ 12,681 $12,444 $ 9,676 $ 6,050 $ 3,080 $ 1,402 $ 1,402 Reserve Fund Balance $ 1,460 $ 5,763 $ 5,279 $ 5,702 $ 5,704 $ 5,704 $ 5,745 $ 5,906 $ 6,074 $ 6,074 TOTAL FUND BALANCE $16,038 $ 21,437 $ 16,924 $ 18,383 $18,148 $15,380 $11,795 $ 8,986 $ 7,476 $ 7,476 General fund reserve policy met? Contingency reserve policy met? YES YES YES YES *For information only. Fire Improvement amounts are not included in the totals. Sales and Use Taxes - includes retail sales and use tax, natural gas use tax and criminal justice sales tax Gambling and other taxes - includes gambling tax, admission tax and leasehold excise tax Licenses & permits - includes business licenses, residential rental licenses, building and other permits Intergovernmental - includes streamlined sales tax mitigation, grants, state shared revenues and entitlements Dedicated Revenues (Capital) - includes REET, parking tax, motor vehicle tax, investment income earned in the capital funds Village land sale and $200K surplus property sale; 2016 $2.07M Tukwila Village land sale and $1.6M sale of utility storage land. NO YES 49 2015 - 2016 Biennial Budget City of Tukwila, Washingon The Operating and Maintenance costs listed on Attachment A represent the departmental expenditures of the general fund and are detailed in Attachment B below. The salary and benefits charged to the capital project funds are included as Admin & Engineering expenditures on line 20 of Attachment A. The project specific expenditures are netted with the project specific revenues such as grants and bond proceeds and the net use or (source) of resources is listed for each capital project fund. CITY OF TUKWILA ATTACHMENT B - GENERAL FUND OPERATING EXPENDITURES 2015 -2020 Analysis in 000's GENERAL FUND - Operating Expenditures ACTUAL ADOPTED BUDGET PROPOSED BUDGET 2015 PROJECTIONS 2017 Totals 2015 - 2020 2012 2013 2014 2015 2016 2017 2018 2019 2020 City Council $ 251 $ 280 $ 336 $ 339 $ 350 $ 359 $ 368 $ 377 $ 386 $ 2,179 Mayor, Boards 2,486 2,736 3,059 3,908 3,896 3,993 4,093 4,195 4,300 24,386 Human Resources 515 602 694 656 674 691 708 726 744 4,201 Finance 2,084 2,255 2,294 2,477 2,555 2,619 2,684 2,751 2,820 15,907 City Attorney 595 679 662 778 778 798 818 838 859 4,870 Parks and Recreation 3,346 3,608 3,807 4,058 4,194 4,299 4,407 4,517 4,630 26,104 Community Development 2,861 3,182 3,109 3,062 3,116 3,194 3,274 3,356 3,440 19,443 Municipal Court 1,018 1,093 1,097 1,128 1,164 1,193 1,223 1,253 1,284 7,245 Police 14,020 14,725 15,587 16,351 16,780 17,199 17,629 18,070 18,522 104,552 Fire 10,476 10,709 10,522 10,957 11,019 11,295 11,577 11,867 12,163 68,879 Information Technology 1,106 1,245 1,363 1,162 1,192 1,222 1,252 1,283 1,315 7,426 Public Works /Streets 5,878 6,207 6,589 6,693 6,890 7,062 7,239 7,420 7,605 42,909 Total Operating Expenditures $ 44,636 $ 47,321 $ 49,119 $ 51,569 $ 52,609 $ 53,924 $ 55,272 $ 56,654 $ 58,071 $ 328,100 BY TYPE 2012 2013 2014 2015 2016 2017 2018 2019 2020 Totals Salaries & Wages $ 25,356 $ 26,578 $ 27,412 $ 27,371 $ 28,017 $ 28,717 $ 29,435 $ 30,171 $ 30,925 $ 174,637 Personnel Benefits 7,827 7,866 8,195 9,509 9,998 10,248 10,504 10,767 11,036 62,062 Supplies 1,096 1,324 1,320 1,414 1,277 1,309 1,341 1,375 1,409 8,125 Other Services & Charges 8,161 9,239 9,744 10,817 10,733 11,001 11,276 11,558 11,847 67,232 Intergovt. Services & Taxes 1,924 2,064 2,233 2,448 2,575 2,639 2,705 2,773 2,842 15,981 Capital Outlays 274 271 215 10 10 10 11 11 11 63 Total Operating Expenditures $ 44,636 $ 47,321 $ 49,119 $ 51,569 $ 52,609 $ 53,924 $ 55,272 $ 56,654 $ 58,071 $ 328,100 Projection Factors: Salaries & Wages Personnel Benefits Supplies Professional services & other charges Intergovt. Services & Taxes Capital Outlays 2017 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2018 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2019 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2020 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 50 2015 - 2016 Biennial Budget City of Tukwila, Washingon Debt Service 2015 -2020 This chart displays debt service for existing debt, planned debt and proposed debt. DEBT SERVICE BUDGET PROJECTIONS TOTAL 2015 -2020 Use of Debt Proceeds 2013 2014 2015 2016 2017 2018 2019 2020 EXISTING DEBT: LTGO 2003 Golf course club house $ 715 $ - $ - $ - $ - $ - $ - $ - $ - Early payoff 2,665 LTGO 2003 Community center and Fire station 491 488 - - - - - - - Refunding #53 Tcc Fire Station #53 - - LTGO 2008 City Hall Annex, 6300 bldg, and 737 812 811 811 809 809 811 - 4,051 Refunding Urban revitalization - Tukwila Village City Hall Annex, 6300 bldg 332 365 365 365 364 364 365 - 1,823 Tukwila Village 405 447 446 446 445 445 446 - 2,228 SCORE 2009 South County Corretional Entity, SCORE Jail facility 431 431 - 428 427 428 428 428 2,139 Scheduled debt service 430 430 Estimated contribution by SCORE (430) - - - - (430) LTGO 2010 Southcenter Parkway Extension, emergency management 518 521 524 524 519 513 505 496 3,080 Southcenter Pkwy Extension 380 382 384 384 381 376 370 364 2,259 Emergency Management 138 139 140 140 138 137 135 132 821 Valley Com 2010 Refunding Valley Communications Center operating facility 241 229 229 - - - - - 229 LTGO 2011 Arterial street portion of 2003 bond -- 168 548 546 549 552 549 549 545 3,290 Refunding South Park bridge transaction LTGO 2012 Tukwila Metropolitan Park District 113 113 113 113 113 113 113 113 679 Existing debt $ 6,079 $ 3,142 $ 2,223 $2,424 $ 2,420 $ 2,412 $2,406 $ 1,582 $ 13,468 PLANNED DEBT: LTGO 2014 TIB Redevelopment $ 3,850 313 313 287 287 287 287 1,774 2015 Credit line TIB Redevelopment 2,250 LTGO 2015 Interurban Ave South 3,100 124 248 248 248 248 248 1,364 Boeing Access Road bridge 2,500 100 200 200 200 200 200 1,100 Planned debt $11,700 $ - $ - $ 537 $ 761 $ 735 $ 735 $ 735 $ 735 $ 4,238 PROPOSED DEBT: LTGO 2016 42nd $ 4,400 117 352 352 352 352 1,525 53rd - - - - - - Proposed debt $ 4,400 $ - $ - $ - $ 117 $ 352 $ 352 $ 352 $ 352 $ 1,525 TOTAL Estimate / Projections $ 6,079 $ 3,142 $ 2,760 $3,303 $ 3,507 $ 3,499 $ 3,493 $ 2,669 $ 19,231 51 2015 - 2016 Biennial Budget City of Tukwila, Washingon A summary of fund balances for the funds included in the Attachment A Financial Planning Model follows: FUNDS INCLUDED IN ATTACHMENT A ACTUAL 2012 Ending Fund Balance - in Thousands $ ACTUAL BUDGET ESTIMATE BUDGET BUDGET 2013 2014 2014 2015 2016 000 General Fund $ 6,026 $ 9,580 $ 6,486 $ 9,500 $ 9,703 9,526 2 ** Debt Service 3,012 8 412 5 5 5 103 Residential Street 1,047 1,416 813 1,400 57 391 104 Arterial Street 483 1,096 843 600 344 148 301 Land, Park Acquisition 1,090 1,220 723 1,100 318 337 302 Facilities 2,006 1,903 1,411 1,800 1,874 1,787 303 General government 914 452 959 500 380 250 304 Fire facilities lir 348 437 340 450 500 55( Total (excluding Fire Facilities Fund 304) $ 14,578 $ 15,675 $ 11,647 $ 14,918 $ 12,681 $ 12,446 105 Contingency Reserve 1,460 5,763 5,279 5,700 5,702 5,702 Total $ 16,039 $ 21,438 $ 16,925 $ 20,618 $ 18,383 $ 18,148 For information only. Fire Improvement amounts are not included in the totals. 52 2015 - 2016 Biennial Budget City of Tukwila, Washingon GENERAL FUND The general fund is the major governmental fund of the City. It has the most flexibility in the type of expenditures allowed under state law and it receives the majority of the City's general revenue, mostly in the form of taxes. The contingency fund is considered with the general fund for analysis purposes. The two funds are combined in the Comprehensive Annual Financial Report (CAFR) consistent with accounting principles because the contingency fund revenue is derived from general fund transfers. The contingency fund serves to ensure continuity of operations in the event a natural disaster or economic downturn adversely affects the City's financial picture. One of the City's strategic goals is to ensure the long -term fiscal sustainability of the City, making prudent financial decisions now as a way of investing in the City's future. A balanced budget is one way to do this. With this biennial budget, the City focused on achieving a balance between ongoing revenues and ongoing expenditures and between one -time revenues and one -time expenditures. The General Fund Analytics schedule demonstrates this balance. Over the biennium, ongoing activity adds $3 thousand to the general fund balance and one -time activity adds $24 thousand. The one -time revenues include over $6 million in property sales. If property sales are delayed or proceeds are less than projected, adjustments will be made to one -time expenditures and elsewhere in the budget. The General Fund Analytics schedule also displays debt service as a percent of going revenues. The percentages for the biennium are less than 6 %, 2% lower than the 8% affordability rule used as a guideline. The combined fund balances of the general fund and the contingency fund reach 28% and 27% in 2015 and 2016 respectively exceeding the Reserve Policy requirement of 20 %. The schedule of General Fund Revenues, Expenditures and Fund Balance provides a comprehensive overview of general fund revenues, expenditures by department, change in and ending fund balance. 53 2015 - 2016 Biennial Budget City of Tukwila, Washingon GENERAL FUND - Analytics 2010 2011 2012 2013 2014 2015 2016 Actual Actual Actual Actual Budget Budget Budget ONGOING AND ONE -TIME REVENUES AND EXPENDITURES - MARGIN ANALYSIS Ongoing Revenue and Expenditures Ongoing revenue $ 48,121,383 $50,138,254 $51,028,003 $52,154,656 $ 52,052,717 $54,331,999 $55,910,779 % change -2.6% 4.2% 1.8% 2.2% -0.2% 4.4% 2.9% % chg 2013 -2015 ave 2.1% Ongoing expenditures: Departmental 44,740,120 43,510,097 44,636,295 47,321,170 49,118,529 51,568,987 52,609,108 % change -2.8% -2.7% 2.6% 6.0% 3.8% 5.0% 2.0% Debt service 2,174,141 2,637,568 2,770,995 2,940,244 3,428,650 2,759,846 3,302,791 % of ongoing revenue: 4.5% 5.3% 5.4% 5.6% 6.6% 5.1% 5.9% Total Ongoing Exps 46,914,261 46,147,665 47,407,290 50,261,414 52,547,179 54,328,833 55,911,899 -1.5% -1.6% 2.7% 6.0% 4.5% 3.4% 2.9% Ongoing Revenue over (under) Expenditures 1,207,122 3,990,589 3,620,713 1,893,242 (494,462) 3,167 (1,120) Net Ongoing Biennial Margin $ 2,046 One -Time Revenue and Expenditures One -time revenue: Bond proceeds MPD 1,000,000 LID proceeds 8,500,000 Property sale 200,000 1,600,000 Tukwila Village land sale 4,355,000 2,200,000 2,075,000 Total One -Time Revenue 9,500,000 4,355,000 2,400,000 3,675,000 One -time expenditures: Contingency reserve 4,225,000 2,200,000 MPD Loans 191,294 658,706 1,250,000 Capital and other 2,839,512 3,644,720 2,847,592 2,363,919 2,757,400 2,200,000 3,851,000 Total One -Time Expenditure 2,839,512 3,836,014 3,506,298 7,838,919 4,957,400 2,200,000 3,851,000 One -time Revenues over (under) Expenditures (2,839,512) (3,836,014) (3,506,298) 1,661,081 (602,400) 200,000 (176,000) Net One -Time Biennial Margin $ 24,000 Net fund balance change $ (1,632,390) $ 154,575 $ 114,415 $ 3,554,323 $ (1,096,862) $ 203,167 $ (177,120) Net biennial Change $ 26,046 FUND BALANCE AS A PERCENT OF ONGOING REVENUES General Fund $ 5,757,041 $ 5,911,615 $ 6,026,031 $ 9,580,353 6,486,391 $ 9,703,167 $ 9,526,047 Contingency Reserve 889,470 1,457,728 1,460,454 5,762,932 5,278,632 5,701,816 5,703,632 Fund Balance Total $ 6,646,511 $ 7,369,343 $ 7,486,486 $15,343,284 $11,765,023 $15,404,983 $15,229,679 Asa % of Ongoing Revenues 13.8% 14.7% 14.7% 29.4% 22.6% 28.4% 27.2% 54 2015 - 2016 Biennial Budget City of Tukwila, Washingon General Fund - Revenue, Expenditures and Fund Balance 2012 2013 2014 2015 2016 Percentage Change Actual Actual Budget Budget Budget 2013 2014 2015 2016 Revenue General Revenue Property Taxes $ 13,830,166 $ 13,757,092 $ 14,321,617 $ 14,329,171 $ 14,759,046 -0.5% 4.1% 0.1% 3.0% Sales and Use Taxes 15,673,891 16,520,856 15,679,917 17,033,731 17,631,462 5.4% -5.1% 8.6% 3.5% Admissions Tax 587,396 689,640 612,000 700,000 716,000 17.4% -11.3% 14.4% 2.3% Utility Taxes 4,001,385 3,879,992 4,154,592 4,024,592 4,105,084 -3.0% 7.1% -3.1% 2.0% Interfund Utility Tax 1,534,581 1,686,859 1,585,500 1,855,900 1,981,000 9.9% -6.0% 17.1% 6.7% Revenue Generating Regulator 1,755,618 1,724,557 1,767,500 1,820,525 1,875,141 -1.8% 2.5% 3.0% 3.0% Gambling/Excise Taxes 2,457,327 2,356,894 2,207,341 2,538,024 2,600,684 -4.1% -6.3% 15.0% 2.5% Total General Revenue 39,840,363 40,615,890 40,328,467 42,301,944 43,668,417 1.9% -0.7% 4.9% 3.2% Licenses and Permits Business Licenses and Permit, 716,459 790,947 780,089 826,089 846,691 10.4% -1.4% 5.9% 2.5% Rental Housing License 35,250 37,550 35,000 35,000 35,000 6.5% -6.8% 0.0% 0.0% Building Permits and Fees 852,885 1,185,379 1,131,100 1,244,000 1,283,970 39.0 % -4.6% 10.0% 3.2% Total Licenses and Permits 1,604,594 2,013,875 1,946,189 2,105,089 2,165,661 25.5% -3.4% 8.2% 2.9% Intergovernmental Revenue Sales Tax Mitigation 1,127,394 1,122,631 1,200,000 1,140,000 1,140,000 -0.4% 6.9% -5.0% 0.0% Seattle City Light Agreement 2,147,366 2,084,039 2,250,471 2,211,910 2,267,208 -2.9% 8.0% -1.7% 2.5% EMS, Vnet 493,378 435,395 453,096 481,938 490,256 -11.8% 4.1% 6.4% 1.7% State Entitlements 379,186 342,560 329,860 370,860 381,594 -9.7% -3.7% 12.4% 2.9% Grants 662,796 719,215 395,795 510,191 572,871 8.5% - 45.0% 28.9% 12.3% Total Intergovmntal Revenue 4,810,121 4,703,839 4,629,222 4,714,899 4,851,929 -2.2% -1.6% 1.9% 2.9% Charges for Services General Government 43,279 138,178 54,363 51,713 51,713 219.3% - 60.7% -4.9% 0.0% Security 543,396 399,502 554,725 553,725 558,225 -26.5% 38.9% -0.2% 0.8% Engineering, abatement 27,407 29,867 30,000 30,000 9.0% 0.4% 0.0% Transportation 145,671 42,964 169,000 109,000 109,000 -70.5% 293.4% -35.5% 0.0% Plan Check and Review Fees 585,313 688,564 628,500 721,500 741,210 17.6% -8.7% 14.8% 2.7% Culture and Rec Fees 437,894 440,273 566,215 469,710 475,906 0.5% 28.6% -17.0% 1.3% Total Charges for Services 1,755,554 1,736,887 2,002,670 1,935,648 1,966,054 -1.1% 15.3% -3.3% 1.6% Fines and Penalties 220,752 242,638 234,829 242,829 242,829 9.9% -3.2% 3.4% 0.0% Miscellaneous Revenue 465,954 805,839 826,132 776,271 782,412 72.9% 2.5% -6.0% 0.8% Indirect cost allocation 2,330,665 2,035,687 2,085,208 2,255,320 2,233,476 -12.7% 2.4% 8.2% -1.0% Ongoing Revenue 51,028,003 52,154,656 52,052,717 54,331,999 55,910,779 2.2% -0.2% 4.4% 2.9% Bond Proceeds - 1,000,000 - - - -100.0% Transfers from LID - 8,500,000 - - - - 100.0% - Property sale - - - 200,000 1,600,000 - 700.0% Trsfer Tukwila Village land sale - - 4,355,000 2,200,000 2,075,000 - - -49.5% -5.7% Total Revenue 51,028,003 61,654,656 56,407,717 56,731,999 59,585,779 20.8% -8.5% 0.6% 5.0% Expenditures City Council 251,197 279,702 335,961 339,007 350,066 11.3% 20.1% 0.9% 3.3% Mayor's Office 2,486,158 2,735,592 3,058,747 3,907,618 3,895,871 10.0% 11.8% 27.8% -0.3% Human Resources 514,637 602,151 693,816 656,409 674,328 17.0% 15.2% -5.4% 2.7% Finance 2,083,555 2,254,995 2,294,133 2,477,216 2,555,000 8.2% 1.7% 8.0% 3.1% Legal 595,140 678,993 661,860 778,418 778,418 14.1% -2.5% 17.6% 0.0% Recreation 2,273,480 2,465,397 2,652,697 2,711,278 2,791,923 8.4% 7.6% 2.2% 3.0% Parks Maintenance 1,072,302 1,142,944 1,154,636 1,346,458 1,402,251 6.6% 1.0% 16.6% 4.1% Community Development 2,861,070 3,181,827 3,108,679 3,061,994 3,116,428 11.2% -2.3% -15% 1.8% Court 1,018,332 1,093,017 1,096,547 1,127,910 1,163,679 7.3% 0.3% 2.9% 3.2% Police 14,019,692 14,725,183 15,587,238 16,351,347 16,779,867 5.0% 5.9% 4.9% 2.6% Fire 10,476,394 10,708,909 10,522,254 10,956,848 11,019,498 2.2% -1.7% 4.1% 0.6% Information Technology 1,106,138 1,245,356 1,362,557 1,161,747 1,191,754 12.6% 9.4% -14.7% 2.6% Public Works 3,166,787 3,394,522 3,679,272 3,626,473 3,727,263 7.2% 8.4% -1.4% 2.8% PW Street Maintenance 2,711,415 2,812,580 2,910,132 3,066,263 3,162,762 3.7% 3.5% 5.4% 3.1% Total Department Expenditures 44,636,295 47,321,170 49,118,529 51,568,987 52,609,108 6.0% 3.8% 5.0% 2.0% Loans to MPD 658,706 1,250,000 - - Transfers to Debt Service 2,770,995 2,940,244 3,428,650 2,759,846 3,302,791 6.1% 16.6% -19.5% 19.7% Transfers to Capital Project 2,847,592 2,363,919 2,757,400 2,200,000 3,851,000 -17.0% 16.6% -20.2% 75.0% Transfers to Contingency - 4,225,000 2,200,000 - - - -47.9% -100.0% - 6,277,293 10,779,163 8,386,050 4,959,846 7,153,791 Total Expenditures 50,913,588 58,100,333 57,504,579 56,528,833 59,762,899 14.1% -1.0% -1.7% 5.7% Change in Fund Balance 114,415 3,554,323 (1,096,862) 203,167 (177,120) 3006.5% - 130.9% -118.5% -1872% Beginning Fund Balance 5,911,616 6,026,030 7,583,253 9,500,000 9,703,167 1.9% 25.8% 25.3% 2.1% Ending Fund Balance $ 6,026,031 $ 9,580,353 $ 6,486,391 $ 9,703,167 $ 9,526,047 59.0% -32.3% 49.6% -1.8% 55 2015 - 2016 Biennial Budget City of Tukwila, Washingon GENERAL FUND MAJOR REVENUE SOURCES Sales and Use Tax (RCW 82.14) The City receives sales tax revenue from three sources. The main source of sales tax, $16.4 million in 2015 and $17.0 million in 2016, is the City- imposed 0.85% on retail sales. The City receives less than 9% of the sales tax generated within Tukwila. The remaining 91 % is distributed to other government agencies and supports transit and other public agencies. The City also receives a portion of the sales tax collected by King County for Criminal Justice. This is a 0.1% voter approved sales tax in King County and is collected countywide and distributed to all cities on a per capita basis. In the 2015 -2016 biennium, the City anticipates receiving just over $430 thousand each year. The third source of sales tax is collected from the sale of brokered natural gas. These three components of sales and use tax revenue account for 31.3% in 2015 and 31.5% in 2016 of the City's General Fund ongoing revenue, making sales tax the largest revenue source for the General Fund. Detail of Sales and Use Tax Budget 2015 2016 Local Retail Sales & Use Tax Criminal Justice Natural Gas Use Tax $16,364,731 430,000 239,000 $16,953,862 438,600 239,000 Total Sales and Use Tax $17,033,731 $17,631,462 The sales tax rate in the City of Tukwila is 9.5% on retail goods, with an additional 0.3% on car sales to help pay for statewide transportation improvements. The chart below summarizes how the 9.5% tax collected is divided between various governmental entities. Sales Tax Distribution by Government Entity Percent Percent of Total Washington State City of Tukwila King County King County Criminal Justice Regional Transit Authority King County Transp. Benefit Area 6.50% 0.85% 0.35% 0.10% 0.80% 0.90% 68.42% 8.95% 3.68% 1.05% 8.42% 9.47% Total Sales Tax on $100 of Goods 9.50% 100.00% From 2006 to 2007, the City's sales tax collection grew 10 %. 2008 was the first year to see a decline in sales tax from the previous year (12 %) due to the Great Recession and State implementation of the streamlined sales tax, a destination based sales tax model. The City is assuming a 1.6% average increase in sales tax growth for 2015 over the 2013 actual revenues and 3.5% increase for 2016 over the 2015 budget. 56 2015 - 2016 Biennial Budget City of Tukwila, Washingon Property Tax (RCW 84.52) Property tax revenue is the City's second largest revenue source at $14.3 million in 2015 and $14.8 million in 2016, or 26.4% of the total general fund ongoing revenue in 2014 and 26.4% in 2016, and is used for general governmental operations including Police, Fire, Public Works, Parks, and administrative support. The City receives 24.4% of the property taxes paid by Tukwila property owners. Property tax revenue is anticipated to increase in 2016 by 3.0 %. 2014 Assessed Value Property Tax Rate per $1,000 Assessed Value (AV) Government Agency AV Percent of Total City of Tukwila $ 2.98 22.8% WA State 2.47 18.9% King County Library 0.50 3.8% Port of Seattle 0.22 L7% Emergency Medical Service 0.34 2.6% Tukwila School District 5.89 45.2% Flood Control 0.15 1.2% Hospital District 0.50 3.8% Total $ 13.04 100% The City of Tukwila will levy a tax rate of approximately $2.98 per $1,000 assessed value for 2015. The City receives less than a quarter of the property taxes paid in Tukwila. Over 60% goes to the Tukwila School District and the State of Washington, with the remainder going to smaller taxing districts such as the Port of Seattle, Emergency Medical Services, etc. Property taxes are distributed to the following jurisdictions: Property Tax by Jurisdiction Flood Control Hospital District City of Tukwila 0.15 0.50 $2.98 1% 4% 23% Tukwila School District 5.89 45% 110'Wv Emergency Medical Service 0.34 2% Port of Seattle 0.22 2% King County Library 0.50 4% • City of Tukwila • WA State • King County Library • Port of Seattle • Emergency Medical Service • Tukwila School District • Flood Control • Hospital District WA State 2.47 19% Utility Tax (RCW 82.16) 57 2015 - 2016 Biennial Budget City of Tukwila, Washingon The City implemented a 6% solid waste tax and 10% interfund utility tax in 2009 (originally 15%, reduced to 10% in 2010) which have since become the City's third largest tax revenue source at $5.9 million in 2015, and $6.1 million in 2016. This represents over 10% of the City's total ongoing revenue supporting the general fund in both 2015 and 2016. The City of Tukwila has a 6% utility tax on cable, electricity, telephones, cellular phones, natural gas, and garbage. The interfund utility tax is set to expire at the end of 2015 but it is anticipated that that it will be reauthorized at the same rate. Detail of Utility Tax Budget Other Revenues In addition to the three major revenue sources and other ongoing general fund revenue, the 2015 -2016 biennial budget also includes one -time revenue of $2.4 million in 2015 and $3.7 million in 2016 for anticipated property sales in both the Tukwila Village and Tukwila Redevelopment (urban renewal) areas. These funds will be used for capital improvements throughout the City. 58 2015 2016 Electric $ 1,556,087 $ 1,587,209 Gas 589,505 601,295 Solid Waste /Recycling 379,000 386,580 Cable 240,000 244,800 Telephone 1,260,000 1,285,200 Utility Taxes 4,024,592 4,105,084 Interfund Utilities 1,855,900 1,981,000 Total Utility Taxes $ 5,880,492 $ 6,086,084 Other Revenues In addition to the three major revenue sources and other ongoing general fund revenue, the 2015 -2016 biennial budget also includes one -time revenue of $2.4 million in 2015 and $3.7 million in 2016 for anticipated property sales in both the Tukwila Village and Tukwila Redevelopment (urban renewal) areas. These funds will be used for capital improvements throughout the City. 58 2015 - 2016 Biennial Budget City of Tukwila, Washingon 2015 -2016 GENERAL FUND REVENUE General fund revenue for 2015 and 2016 excluding fund balances is $56.7 million and $59.6 million respectively; a 0.6% increase in 2015 from the 2014 Budget and a 5.0% increase in 2016 over the 2015 proposed budget. General Fund Revenues General Fund Revenues General Fund Revenues 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Percentage Changes 2013 2014 2015 2016 Property Taxes $ 13,830,166 $ 13,757,092 $ 14,321,617 $ 14,329,171 $ 14,759,046 -0.5% 4.1% 0.1% 3.0% Sales and Use Taxes 15,673,891 16,520,856 15,679,917 17,033,731 17,631,462 5.4% -5.1% 8.6% 3.5% RGRL Tax 1,755,618 1,724,557 1,767,500 1,820,525 1,875,141 -1.8% 2.5% 3.0% 3.0% Admissions Tax 587,396 689,640 612,000 700,000 716,000 17.4% -11.3% 14.4% 2.3% Utility Taxes 4,001,385 3,879,992 4,154,592 4,024,592 4,105,084 -3.0% 7.1% -3.1% 2.0% Interfund Utility Tax 1,534,581 1,686,859 1,585,500 1,855,900 1,981,000 9.9% -6.0% 17.1% 6.7% Gambling/ Excise Taxes 2,457,327 2,356,894 2,207,341 2,538,024 2,600,684 -4.1% -6.3% 15.0% 2.5% Total Taxes 39,840,363 40,615,890 40,328,467 42,301,944 43,668,417 1.9% -0.7% 4.90/o 3.2% Business Licenses & Permits 716,459 790,947 780,089 826,089 846,691 10.4% -1.4% 5.9% 2.5% Rental Housing License 35,250 37,550 35,000 35,000 35,000 6.5% -6.8% 0.0% 0.0% Building Permits and Fees 852,885 1,185,379 1,131,100 1,244,000 1,283,970 39.0% -4.6% 10.0% 3.2% Total Licenses & Permits 1,604,594 2,013,875 1,946,189 2,105,089 2,165,661 25.5% -3.4% 8.2% 2.9% Sales Tax Mitigation 1,127,394 1,122,631 1,200,000 1,140,000 1,140,000 -0.4% 6.9% -5.0% 0.0% Seattle City Light Franchise 2,147,366 2,084,039 2,250,471 2,211,910 2,267,208 -2.9% 8.0% -1.7% 2.5% EMS, Vnet 493,378 435,395 453,096 481,938 490,256 -11.8% 4.1% 6.4% 1.7% State Entitlements 379,186 342,560 329,860 370,860 381,594 -9.7% -3.7% 12.4% 2.9% Grants 662,796 719,215 395,795 510,191 572,871 8.5% -45.0% 28.9% 12.3% Total Intergovernmental 4,810,121 4,703,839 4,629,222 4,714,899 4,851,929 -2.2% -1.6% 1.9% 2.9% General Government 43,279 138,178 54,363 51,713 51,713 219.3% -60.7% -4.9% 0.0% Security 543,396 399,502 554,725 553,725 558,225 -26.5% 38.9% -0.2% 0.8% Engineering, Abatement - 27,407 29,867 30,000 30,000 0.0% 9.0% 0.4% 0.0% Transportation 145,671 42,964 169,000 109,000 109,000 -70.5% 293.4% -35.5% 0.0% Plan Check & Review Fees 585,313 688,564 628,500 721,500 741,210 17.6% -8.7% 14.8% 2.7% Culture and Rec Fees 437,894 440,273 566,215 469,710 475,906 0.5% 28.6% -17.0% 1.3% Total Charges for Services 1,755,554 1,736,887 2,002,670 1,935,648 1,966,054 -1.1% 15.3°/o -3.30/o 1.6% Total Fines and Penalties 220,752 242,638 234,829 242,829 242,829 9.9% -3.2% 3.40/, 0.0% Total Miscellaneous 465,954 805,839 826,132 776,271 782,412 72.9% 2.5% -6.0% 0.8% Indirect Cost Allocation 2,330,665 2,035,687 2,085,208 2,255,320 2,233,476 -12.7% 2.4% 8.2% -1.0% Total Ongoing Revenue 51,028,003 52,154,656 52,052,717 54,331,999 55,910,779 2.2% -0.2% 4.4% 2.9% LID Reimb Proceeds - 8,500,000 - - - 0.0% 0.0% 0.0% 0.0% Tukwila Village Land Sale - - 4,355,000 2,200,000 2,075,000 0.0% 0.0% - 49.5% -5.7% Other Property Land Sale - - - 200,000 1,600,000 0.0% 0.0% 0.0% 700.0% MPD Bond Proceeds - 1,000,000 - - - 0.0% 0.0% 0.0% 0.0% Total One -Time Revenue - 9,500,000 4,355,000 2,400,000 3,675,000 0.0% -54.2°/o -44.9% 53.1% Total Revenue $ 51,028,003 $ 61,654,656 $ 56,407,717 $ 56,731,999 $ 59,585,779 20.8% -8.5% 0.6°/o 5.0% 59 2015 - 2016 Biennial Budget City of Tukwila, Washington 2015 General Fund Revenues All Other Revenue $15,130,056 Excise Taxes $2,538,02 Property Taxes $14,329,171 Interfund Utility Tax $1,855,900 Utility Taxes $4,024,592 RGRL $1,820,525 Sales and Use Taxes $17,033,731 • Property Taxes • Sales and Use Taxes o RGRL • Utility Taxes • Interfund Utility Tax o Excise Taxes o All Other Revenue 2016 General Fund Revenues All Other Revenue $16,633,362 Excise Taxes $2,207,274 Property Taxes $14,759,046 Interfund Utility Tax $1,981,000 Utility Taxes $4,105,084 RGRL $1,875,141 Sales and Use Taxes $17,631,462 • Property Taxes • Sales and Use Taxes ▪ RGRL • Utility Taxes o Interfund Utility Tax ® Excise Taxes Id All Other Revenue 60 2015 - 2016 Biennial Budget City of Tukwila, Washingon GENERAL FUND MAJOR EXPENDITURES The budget for each department within the general fund has been developed in support of the City's strategic goals and 2015 -2016 priorities. Department budgets were held to 2014 levels except for changes in salaries and benefits, utilities, equipment rental and replacement, and operating costs, interlocal agreements such as with Valley Communications and SCORE jail, excise taxes, insurance premiums and claims. Initiatives were funded based on the selection and vetting process described in the Budget Summary or if backed by additional revenue. Detailed information on major changes is provided in each department section of the budget. The budget continues to fund all existing positions. Additionally, the budget includes an additional police sergeant dedicated to the regional Auto Theft Task Force and paid for by the Task Force; the CERT trainer remains a full time position even though grant funding for a portion of the position is no longer available; and a part -time planner position has been made full time. All contractual obligations have been funded as well as step increases and COLAs. Healthcare premiums for active employees have been increased by 8% in both 2015 and 2016; funding for the LEOFF 1 retiree healthcare plan has resumed after a planned drawdown of excess fund balance during the 2013 -14 biennium. A fire exploratory committee was convened early in 2014 to investigate alternatives for fire services. In September 2014, the Council approved continued study of the feasibility and benefits of joining the Kent Regional Fire Authority. As such, certain equipment replacement funding for the fire department has been put on hold until the outcome of the study has been determined. Funding for new priority based initiatives totals $592 thousand in 2015 and $492 thousand in 2016. Funding for capital projects totals $2.2 million in 2015 and $3.8 million in 2016 while contribution to the debt service funds total $2.7 million and $3.3 million in 2015 and 2016 respectively. Departmental Budgets Departmental expenditures for 2015 are $51.5 million, a 5% increase over the 2014 budget and $52.6 million for 2016, a 2% increase over the 2015 budget. Significant changes in the departmental budgets include the following: Mayor's Office - Two staff transferred into the communications division and one staff into the economic development division. The budget also includes additional funding for the communication and economic development plan initiatives and the increased public defender costs. Human Resources - The NEOGOV software has been implemented, the Teamster position study completed and most labor contracts have been negotiated; thus budget was reduced for these past initiatives. Finance - Insurance costs increased by 13% and additional budget was allocated for claims and judgments based on historical experience. City Attorney - Budget for additional public records request resources has been added. Information Technology - Two staff were transferred from this department to the communications division of the Mayor's Office. 61 2015 - 2016 Biennial Budget City of Tukwila, Washingon General Fund Expenditures by Department Program 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % Chg 2015 -16 % Chg City Council $ 251,197 $ 279,702 $ 335,961 $ 339,007 $ 350,066 0.9% 3.3% Mayor's Office 2,486,158 2,735,592 3,058,747 3,907,618 3,895,871 27.8% -0.3% Human Resources 514,637 602,151 693,816 656,409 674,328 -5.4% 2.7% Finance 2,083,555 2,254,995 2,294,133 2,477,216 2,555,000 8.0% 3.1% City Attorney 595,140 678,993 661,860 778,418 778,418 17.6% 0.0% Parks & Recreation 3,345,782 3,608,341 3,807,333 4,057,736 4,194,173 6.6% 3.4% Community Development 2,861,070 3,181,827 3,108,679 3,061,994 3,116,428 -1.5% 1.8% Court 1,018,332 1,093,017 1,096,547 1,127,910 1,163,679 2.9% 3.2% Police 14,019,692 14,725,183 15,587,238 16,351,347 16,779,867 4.9% 2.6% Fire 11,803,071 10,708,909 10,522,254 10,956,848 11,019,498 4.1% 0.6% Information Technology 1,148,591 1,247,546 1,362,557 1,161,747 1,191,754 -14.7% 2.6% Public Works 4,509,072 6,204,913 6,589,404 6,692,737 6,890,026 1.6% 2.9% Departmental Total 44,636,295 47,321,170 49,118,529 51,568,987 52,609,108 5.0% 2.0% Transfers to other funds 6,277,293 10,779,163 8,386,050 4,959,846 7,153,791 -40.9% 44.2% General Fund Total $50,913,588 $ 58,100,333 $57,504,579 $56,528,833 $ 59,762,899 -1.7% 5.7% 62 2015 - 2016 Biennial Budget City of Tukwila, Washingon 2015 General Fund Expenditures by Department $1,161,747 $6,692,737 $339,007 $3,907,618 $656,409 $2,477,216 $778,418 $4,057,736 $10,956,84 $16,351,347 • City Council • Mayor's Office • Human Resources • Finance • Legal $3,061,994 • Parks & Rec Community Development — Court • Police • Fire • Information Technology • Public Works $1,127,910 2016 General Fund Expenditures by Department $1,191,754 $6,890,026 $350,066 $3,895,871 $674,328 $2,555,000 $778,418 MI City Council • Mayor's Office $4,194,173 • Human Resources $11,019,498 $16,779,867 • Finance • Legal \$3,116,428 • Parks & Rec • Community Development $1,163,679 • Court • Police • Fire • Information Technology • Public Works 63 2015 - 2016 Biennial Budget City of Tukwila, Washingon General Fund Expenditure by Type General Fund Expenditures by Type 64 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Percentage Changes 2013 2014 2015 2016 Salaries $ 23,619,575 $ 24,289,694 $ 25,534,840 $ 25,479,884 $ 26,125,939 2.8% 5.1% -0.2% 2.5% Extra Labor 352,417 472,859 492,645 510,192 510,192 34.2% 4.2% 3.6% 0.0% Overtime 1,383,704 1,815,492 1,384,086 1,380,772 1,380,772 31.2% -23.8% -0.2% 0.0% Total Wages 25,355,696 26,578,045 27,411,571 27,370,848 28,016,903 4.8% 3.1% -0.1% 2.4% FICA 1,449,042 1,533,223 1,517,411 1,518,756 1,559,499 5.8% -1.0% 0.1% 2.7% LEOFF 691,586 747,730 624,018 649,515 665,905 8.1% -16.5% 4.1% 2.5% PERS 801,107 975,125 1,132,009 1,229,636 1,360,331 21.7% 16.1% 8.6% 10.6% Industrial Insurance 333,779 406,790 473,644 624,192 685,506 21.9% 16.4% 31.8% 9.8% Med,Dntl,Disability,Life 4,531,965 4,166,773 4,438,312 5,461,720 5,702,546 -8.1% 6.5% 23.1% 4.4% Unemployment 14,945 30,794 - 13,000 13,000 106.1% 0.0% 0.0% 0.0% Clothing Allowance 4,705 5,641 10,075 12,630 11,175 19.9% 78.6% 25.4% -11.5% Total Benefits 7,827,128 7,866,076 8,195,469 9,509,449 9,997,962 0.5% 4.2°/o 16.0% 5.1% Office Supplies 288,702 430,154 354,023 353,955 353,955 49.0% -17.7% 0.0% 0.0% Small Tools & Minor Equip 150,245 227,423 243,904 303,804 201,804 51.4% 7.2% 24.6% -33.6% Recreation Frog Supplies 62,113 100,295 76,511 97,340 97,340 61.5% -23.7% 27.2% 0.0% Fire Supplies 147,594 179,562 155,977 176,977 141,977 21.7% -13.1% 13.5% -19.8% Street Maint Supplies 243,403 184,571 278,300 259,300 259,300 -24.2% 50.8% -6.8% 0.0% Other 165,980 201,866 211,596 222,462 222,462 21.6% 4.8% 5.1% 0.0% Total Supplies 1,095,524 1,323,872 1,320,311 1,413,838 1,276,838 20.8% -0.3% 7.1% -9.7% Professional Services 2,131,258 2,292,450 2,574,603 2,905,472 2,841,772 7.6% 12.3% 12.9% -2.2% Communication 317,975 303,565 369,196 426,671 386,671 -4.5% 21.6% 15.6% -9.4% Travel 92,709 94,692 116,065 148,528 151,028 2.1% 22.6% 28.0% 1.7% Advertising 17,847 30,920 56,050 55,250 55,250 73.3% 81.3% -1.4% 0.0% Operating Rents & Leases 171,885 185,807 263,173 273,973 273,973 8.1% 41.6% 4.1% 0.0% Equipment Replacment 551,729 801,722 734,922 864,646 742,125 45.3% -8.3% 17.7% -14.2% Equip Operations & Maint 1,433,094 1,300,470 1,175,572 1,561,933 1,586,874 -9.3% -9.6% 32.9% 1.6% Insurance 579,668 586,557 617,535 703,455 720,455 1.2% 5.3% 13.9% 2.4% Utilities 1,395,411 1,538,824 1,525,097 1,683,061 1,775,726 10.3% -0.9% 10.4% 5.5% Repairs and Maintenance 559,989 693,218 930,262 772,009 775,677 23.8% 34.2% -17.0% 0.5% Miscellaneous 437,553 753,985 858,432 920,139 920,989 72.3% 13.9% 7.2% 0.1% Claims & Judgements 440,285 519,959 370,000 450,000 450,000 18.1% -28.8% 21.6% 0.0% Credit Card Fees 23,192 21,901 26,799 33,299 33,299 -5.6% 22.4% 24.3% 0.0% Other 8,073 115,064 125,850 18,850 18,850 1325.3% 9.4% -85.0% 0.0% Total Services 8,160,668 9,239,135 9,743,556 10,817,286 10,732,689 13.2% 5.5% 11.0% -0.8% SCORE Jail 881,125 965,288 1,071,000 1,233,000 1,294,650 9.6% 11.0% 15.1% 5.0% Valley Communications 874,543 956,718 1,013,722 1,071,661 1,129,661 9.4% 6.0% 5.7% 5.4% Animal Control 97,520 45,089 90,000 75,000 82,500 -53.8% 99.6% -16.7% 10.0% Other 70,531 96,465 58,400 67,905 67,905 36.8% -39.5% 16.3% 0.0% Total Intergovernmental 1,923,719 2,063,561 2,233,122 2,447,566 2,574,716 7.3% 8.2% 9.6% 5.2% Total Capital 273,560 250,482 214,500 10,000 10,000 -8.4% -14.4% - 953% 0.0% Total Dept. Expenditures 44,636,295 47,321,170 49,118,529 51,568,987 52,609,108 6.0% 3.8% 5.0% 2.0% Loan to MPD 658,706 1,250,000 - - - 89.8% 0.0% 0.0% 0.0% Transfers to Debt Svc Funds 2,770,995 2,940,244 3,428,650 2,759,846 3,302,791 6.1% 16.6% -19.5% 19.7% Transfers to Cap Proj Funds 2,847,592 2,363,919 2,757,400 2,200,000 3,851,000 -17.0% 16.6% -20.2% 75.0% Transfer to Contingency - 4,225,000 2,200,000 - - 0.0% -47.9% 0.0% 0.0% Total Expenditures $ 50,913,588 $ 58,100,333 $ 57,504,579 $ 56,528,833 $ 59,762,899 14.1% -1.0% -1.7% 5.7% 64 2015 - 2016 Biennial Budget City of Tukwila, Washingon 2015 General Fund Expenditures by Type Capital Outlays, 10,000 Intergovernmental / Interfund, 2,176,118, Services, 10,817,286 Transfers -Out, 4,959,846 Supplies, 1,413,838 Benefits, 9,509,449 Salaries, 27,370,848 • Salaries • Benefits • Supplies • Services • Intergovernmental /Interfund • Capital Outlays • Transfers -Out 2016 General Fund Expenditures by Type Capital Outlays, 10,000 Intergovernmental / Interfund, 2,233,122 Services, 10,732,689 Transfers -Out, 7,153,792 Salaries, 28,016,903 Supplies, 1,276,838 Benefits, 9,997,962 ■ Salaries • Benefits ■ Supplies ■ Services • Intergovernmental /Interfund • Capital Outlays • Transfers -Out 65 2015 - 2016 Biennial Budget City of Tukwila, Washingon GENERAL FUND- Budget Change by Expenditure Type GENERAL FUND - Budget Change Percentage 01 Salaries 02 Benefits 03 Supplies 04 Services 05 Intergov't 06 Capital Total Departmental 2014 Budget $27,411,571 $ 8,195,469 $1,320,311 $ 9,743,556 $ 2,233,122 $ 214,500 $ 49,118,529 Base Services (137,608) 1,279,087 (473) 430,930 214,444 (204,500) 1,581,880 Revenue Backed 96,885 34,893 - 7,800 - - 139,578 Initiatives - - 137,000 592,000 - - 729,000 Transfers - (0) (43,000) 43,000 - - (0) 2015 Budget $27,370,848 $ 9,509,449 $1,413,838 $ 10,817,286 $ 2,447,566 $ 10,000 $ 51,568,987 Base Services 646,055 488,513 - 18,203 127,150 - 1,279,921 Revenue Backed - - - (2,800) - - (2,800) Initiatives - - (137,000) (100,000) - - (237,000) Transfers - - - - - - - 2016 Budget $28,016,903 $ 9,997,962 $1,276,838 $ 10,732,689 $ 2,574,716 $ 10,000 $ 52,609,108 GENERAL FUND - Budget Change Percentage Detailed information on major changes is provided in each department section of the budget. Budget Change Discussion Base Services: Salaries decline in 2015 due to the conservative budgeting that occurred in 2014, then increase by 2.4% in 2016 which is in line with contract clauses and anticipated inflation. Benefits increase by 15.6% in 2015 for two reasons - first, the premiums for the employee healthcare plan increase by 8% and secondly, funding of the LEOFF 1 retiree healthcare plan is resumed after a planned drawdown of fund balance. Premiums for active employees increase by 8% in 2016 as well while premiums for LEOFF 1 Retirees have been reduced in anticipation of cost saving plans under consideration. Claims experience for both plans has been high in 2014 impacting the actuarial projections of future plan costs. The expectation is for the trend to stabilize. 66 01 Salaries 02 Benefits 03 Supplies 04 Services 05 Intergov't 06 Capital Total Departmental 2015 Changes Base Services -0.5% 15.6% 0.0% 4.4% 9.6% -95.3% 3.2% Revenue Backed 0.4% 0.4% 0.0% 0.1% 0.0% 0.0% 0.3% Initiatives 0.0% 0.0% 10.4% 6.1% 0.0% 0.0% 1.5% Transfers 0.0% 0.0% -3.3% 0.4% 0.0% 0.0% 0.0% 2016 Changes Base Services 2.4% 5.1% 0.0% 0.2% 5.2% 0.0% 2.5% Revenue Backed 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Initiatives 0.0% 0.0% -9.7% -0.9% 0.0% 0.0% -0.5% Transfers 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Detailed information on major changes is provided in each department section of the budget. Budget Change Discussion Base Services: Salaries decline in 2015 due to the conservative budgeting that occurred in 2014, then increase by 2.4% in 2016 which is in line with contract clauses and anticipated inflation. Benefits increase by 15.6% in 2015 for two reasons - first, the premiums for the employee healthcare plan increase by 8% and secondly, funding of the LEOFF 1 retiree healthcare plan is resumed after a planned drawdown of fund balance. Premiums for active employees increase by 8% in 2016 as well while premiums for LEOFF 1 Retirees have been reduced in anticipation of cost saving plans under consideration. Claims experience for both plans has been high in 2014 impacting the actuarial projections of future plan costs. The expectation is for the trend to stabilize. 66 2015 - 2016 Biennial Budget City of Tukwila, Washington The increase in services is due to a combination of utility, equipment rental operating and maintenance, insurance and claims cost increases offset by decreases in professional services for projects completed in 2014 such as the TRAKiT permitting system and the NEOGOV human resources software system. The intergovernmental increase is due to higher Valley Communication dispatch and radio system costs and also to SCORE jail cost increases. Capital costs declined mainly because the TRAKiT permitting system has been installed. Revenue Backed: A Police sergeant position was added to the department; the position is fully funded by the regional Auto Theft Task Force. Initiatives: The 2015 supplies budget increase represents the Fire department equipment initiative for air packs, thermal imaging cameras and other essential fire safety equipment. The services increase is comprised of $275 thousand for the public defender increased caseload, $87 thousand for the code enforcement, $90 thousand for the public records request assistance, $80 thousand for the communication /city identity and image initiative, and $60 thousand for an economic development plan. In 2016, certain investments in the communications and City image initiative and in the economic development plan will have been completed and the budget is thus reduced by $40 thousand and $60 thousand respectively. See page 32 for additional information. 67 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT EXPENDITURES BY TYPE AND DIVISION Legislative CITY COUNCIL BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 10 Salaries $ 180,650 $ 172,664 $ 176,324 $ 182,811 $ 187,912 3.7% 2.8% 20 Benefits 43,700 62,164 92,367 78,926 84,884 -14.6% 7.5% 30 Supplies 2,527 2,210 3,870 4,370 4,370 12.9% 0.0% 40 Professional Services 24,320 42,664 63,400 72,900 72,900 15.0% 0.0% TOTAL BY TYPE $ 251,197 $ 279,702 $ 335,961 $ 339,007 $ 350,066 0.9% 3.3% 01 -CITY COUNCIL 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 11 Salaries $ 180,650 $ 172,664 $ 176,324 $ 182,811 $ 187,912 3.7% 2.8% 21 FICA 13,547 13,311 13,490 14,318 14,709 6.1% 2.7% 23 PERS 6,646 21,758 7,202 8,498 9,696 18.0% 14.1% 24 Industrial Insurance 2,111 2,286 2,754 2,758 3,034 0.1% 10.0% 25 Medical,Dental,Life,Optical 21,396 24,809 68,921 53,352 57,445 -22.6% 7.7% 31 Office & Operating Supplies 2,527 2,210 3,870 4,370 4,370 12.9% 0.0% 41 Professional Services 92 11,230 16,500 16,500 16,500 0.0% 0.0% 42 Communication 4,701 5,005 6,000 6,000 6,000 0.0% 0.0% 43 Travel 15,593 16,209 30,000 40,000 40,000 33.3% 0.0% 49 Miscellaneous 3,934 10,219 10,900 10,400 10,400 4.6% 0.0% TOTAL CITY COUNCIL $ 251,197 $ 279,702 $ 335,961 $ 339,007 $ 350,066 0.9% 33% 68 2015 - 2016 Biennial Budget City of Tukwila, Washingon Executive 03 - MAYOR'S OFFICE BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 10 Salaries $ 939,850 $ 1,096,936 $ 1,205,263 $ 1,429,136 $ 1,471,599 18.6% 3.0% 20 Benefits 279,814 341,091 393,532 494,182 532,598 25.6% 7.8% 30 Supplies 31,919 39,287 51,059 71,052 71,052 39.2% 0.0% 40 Professional Services 1,782,860 1,886,837 2,043,253 2,654,666 2,562,040 29.9% -3.5 50 Intergovernmental 24,655 50,436 27,500 37,000 37,000 34.5% 0.0% 60 Capital 22,200 - - - - 0.0% 0.0% TOTAL BY TYPE $ 3,081,297 $ 3,414,586 $ 3,720,607 $ 4,686,036 $ 4,674,289 25.9% -0.3% 03 - MAYOR'S OFFICE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 0/0 Change Mayor's Office $ 1,163,094 $ 1,319,077 $ 1,454,040 $ 1,371,161 $ 1,396,701 -5.7% 1.9% Human Services 678,812 793,570 838,053 845,478 854,012 0.9% 1.0% Boards, Committees, & Commissions 43,953 23,523 38,438 38,438 38,438 0.0 % 0.0% City Clerk 560,543 567,965 679,808 675,823 694,914 -0.6% 2.8% Economic Development 27,574 31,458 48,408 529,224 486,456 993.3% -8.1 Communications - - - 447,493 425,350 0.0% -4.9 Civil Service 12,180 - - - - 0.0% 0.0 City Attorney 595,140 678,993 661,860 778,418 778,418 17.6% 0.0% TOTAL BY DIVISION $ 3,081,297 $ 3,414,586 $ 3,720,607 $ 4,686,036 $ 4,674,289 25.9% -0.3% 69 2015 - 2016 Biennial Budget City of Tukwila, Washingon MAYOR'S OFFICE BY DIVISION/BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 10 Salaries $ 457,181 $ 592,233 $ 665,586 $ 339,892 $ 349,218 -48.9% 2.7% 20 Benefits 123,843 175,465 199,574 113,041 121,881 -43.4% 7.8% 30 Supplies 13,705 16,470 13,332 18,825 18,825 41.2% 0.0% 40 Services 543,711 484,474 548,048 862,403 869,777 57.4% 0.9% 50 Intergovernmental 24,655 50,436 27,500 37,000 37,000 34.5% 0.0% TOTAL MAYOR'S OFFICE 1,163,094 1,319,077 1,454,040 1,371,161 1,396,701 -5.7% 1.9% 10 Salaries 162,911 167,959 171,569 169,937 174,323 -1.0% 2.6% 20 Benefits 48,747 52,248 53,626 57,683 61,831 7.6% 7.2% 30 Supplies 1,249 1,847 1,688 1,688 1,688 0.0% 0.0% 40 Services 465,906 571,515 611,170 616,170 616,170 0.8% 0.0% TOTAL HUMAN SERVICES 678,812 793,570 838,053 845,478 854,012 0.9% 1.0% BOARDS, COMMITTEES, & COMMISSIONS 30 Supplies 5,141 9,909 17,973 17,973 17,973 0.0% 0.0% 40 Services 16,612 13,614 20,465 20,465 20,465 0.0% 0.0% 60 Capital 22,200 - - - - 0.0% 0.0% TOTAL BOARDS, COMMITEES & COMMISSIONS 43,953 23,523 38,438 38,438 38,438 0.0% 0.0% CITY CLERK 10 Salaries 319,758 334,842 363,108 359,544 367,692 -1.0% 2.3% 20 Benefits 107,220 113,083 140,332 144,911 155,854 3.3% 7.6% 30 Supplies 5,773 5,878 10,308 10,308 10,308 0.0% 0.0% 40 Services 127,793 114,162 166,060 161,060 161,060 -3.0% 0.0% TOTAL CITY CLERK 560,543 567,965 679,808 675,823 694,914 -0.6% 2.8% ECONOMIC DEVELOPMENT 10 Salaries - - 5,000 327,454 337,907 6449.1% 3.2% 20 Benefits - - - 88,362 95,141 0.0% 7.7% 30 Supplies 661 106 4,658 4,658 4,658 0.0% 0.0% 40 Services 26,913 31,352 38,750 108,750 48,750 180.6% -55.2% TOTAL ECONOMIC DEVELOPMENT 27,574 31,458 48,408 529,224 486,456 993.3% -8.1% COMMUNICATIONS 10 Salaries - - - 232,309 242,459 0.0% 4.4% 20 Benefits - - - 90,184 97,891 0.0% 8.5% 30 Supplies - - - 14,500 14,500 0.0% 0.0 % 40 Services - - - 110,500 70,500 0.0% -362% TOTAL COMMUNICATIONS - - - 447,493 425,350 0.0% 4.9% CIVIL SERVICE 20 Benefits 2 - - - - 0.0% 0.0% 30 Supplies 881 - - - - 0.0% 0.0% 40 Services 11,297 - - - - 0.0% 0.0% TOTAL CIVIL SERVICE 12,180 - - - - 0.0% 0.0% CITY ATTORNEY 20 Benefits 2 295 - - - 0.0% 0.0% 30 Supplies 4,510 5,077 3,100 3,100 3,100 0.0% 0.0% 40 Services 590,628 671,719 658,760 775,318 775,318 17.7% 0.0% TOTAL CITY ATTORNEY 595,140 678,993 661,860 778,418 778,418 17.6% 0.0% TOTAL MAYOR'S OFFICE $ 3,081,297 $ 3,414,586 $ 3,720,607 $ 4,686,036 $ 4,674,289 25.9% -0.3% Note: The City Attorney is now a division of the Mayor's Office and is shown as combined in the Mayor's Office department section. 70 2015 - 2016 Biennial Budget City of Tukwila, Washingon Judicial COURT BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 10 Salaries $ 655,315 $ 675,338 $ 703,990 $ 696,732 $ 713,196 -1.0% 2.4% 20 Benefits 208,008 238,148 238,406 264,472 283,777 10.9% 7.3% 30 Supplies 13,816 45,354 11,708 16,708 16,708 42.7% 0.0% 40 Services 141,192 128,455 142,443 149,993 149,993 53% 0.0% 50 Intergovernmental 1 1 - 5 5 0.0% 0.0% 60 Capital - 5,721 - - - 0.0% 0.0% TOTAL BY TYPE $ 1,018,332 $ 1,093,017 $ 1,096,547 $ 1,127,910 $ 1,163,679 2.9% 3.2% 09 -COURT 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 11 Salaries $ 654,082 $ 672,406 $ 696,474 $ 687,216 $ 703,680 -1.3% 2.4% 12 Extra Labor 162 2,214 2,500 4,500 4,500 80.0% 0.0% 13 Overtime 1,071 718 5,016 5,016 5,016 0.0% 0.0% 21 FICA 48,265 49,750 53,007 51,035 52,298 -3.7% 2.5% 23 PERS 48,381 56,577 65,397 69,117 75,493 5.7% 9.2% 24 Industrial Insurance 2,301 2,502 3,098 3,138 3,450 1.3% 9.9% 25 Medical,Dental,Life,Optical 109,060 129,319 116,904 141,182 152,536 20.8% 8.0% 31 Office & Operating Supplies 12,615 19,196 11,708 16,708 16,708 42.7% 0.0% 35 Small Tools & Minor Equipment 1,201 26,158 - - - 0.0% 0.0% 41 Professional Services 112,333 95,926 105,300 111,500 111,500 5.9% 0.0% 42 Communication 6,624 6,292 7,300 7,300 7,300 0.0% 0.0% 43 Travel 4,169 6,422 6,215 6,215 6,215 0.0% 0.0% 45 Operating Rentals & Leases 939 1,067 3,058 1,558 1,558 49.1% 0.0% 48 Repairs &Maintenance 318 3,576 1,300 3,300 3,300 153.8% 0.0% 49 Miscellaneous 16,809 15,173 19,270 20,120 20,120 4.4% 0.0% 53 Ext Taxes & Operating Assmnts 1 1 - 5 5 0.0% 0.0% 64 Machinery &Equipment - 5,721 - - - 0.0% 0.0% TOTAL COURT $ 1,018,332 $ 1,093,017 $ 1,096,547 $ 1,127,910 $ 1,163,679 2.9% 3.2% 71 2015 - 2016 Biennial Budget City of Tukwila, Washingon Programs and Services 07 - PARKS & REC BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 10 Salaries $ 1,928,608 $ 2,045,974 $ 2,153,986 $ 2,234,129 $ 2,290,090 3.7% 2.5% 20 Benefits 632,533 667,801 706,634 828,536 890,961 17.3% 7.5% 30 Supplies 148,671 189,609 145,524 156,153 156,153 7.3% 0.0% 40 Professional Services 630,579 701,898 786,189 838,918 856,969 6.7% 2.2% 50 Intergovernmental 21 3,059 - - - 0.0% 0.0% 60 Capital 5,371 - 15,000 - - - 100.0% 0.0% TOTAL BY TYPE $ 3,345,782 $ 3,608,341 $ 3,807,333 $ 4,057,736 $ 4,194,173 6.6% 3.4% 07 - PARKS & RECREATION 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Administration $ 396,527 $ 375,057 $ 445,860 $ 333,287 $ 347,560 -25.2% 4.3% Recreation 1,682,308 1,835,721 1,927,189 1,362,240 1,397,527 - 29.3% 2.6% Community Events & Volunteers 195,167 254,620 279,648 322,934 331,788 15.5% 2.7% Rental - - - 692,817 715,047 0.0% 3.2% Parks Maintenance 1,071,781 1,142,944 1,154,636 1,346,458 1,402,251 16.6% 4.1 % TOTAL BY DIVISION $ 3,345,782 $ 3,608,341 $ 3,807,333 $ 4,057,736 $ 4,194,173 6.6% 3.4% 72 2015 - 2016 Biennial Budget City of Tukwila, Washingon Programs and Services, Continued PARKS & RECREATION BY DIVISION/BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change ADMINISTRATION 10 Salaries $ 287,645 $ 277,562 $ 317,644 $ 238,399 $ 246,523 -24.95% 3.41% 20 Benefits 90,032 82,973 99,249 75,921 82,070 - 23.50% 8.10% 30 Supplies 3,655 6,314 5,917 5,917 5,917 0.00% 0.00% 40 Services 9,824 8,208 13,050 13,050 13,050 0.00% 0.00% 60 Capital 5,371 - 10,000 - - - 100.00% 0.00% TOTAL ADMINISTRATION 396,527 375,057 445,860 333,287 347,560 - 25.25% 4.28% RECREATION 10 Salaries 1,030,188 1,109,918 1,171,702 842,055 857,490 -28.13% 1.83% 20 Benefits 357,795 387,135 395,942 285,928 305,780 - 27.79% 6.94% 30 Supplies 82,005 118,198 78,624 71,071 71,071 -9.61% 0.00% 40 Services 212,298 217,410 280,921 163,186 163,186 -41.91% 0.00% 50 Intergovernmental 21 3,059 - - - 0.00% 0.00% TOTAL RECREATION 1,682,308 1,835,721 1,927,189 1,362,240 1,397,527 - 29.31% 2.59% COMMUNITY EVENTS & VOL 10 Salaries 111,538 126,910 129,128 155,937 159,894 20.76% 2.54% 20 Benefits 21,991 25,842 25,855 57,832 62,729 123.68% 8.47% 30 Supplies 21,890 27,654 22,515 26,215 26,215 16.43% 0.00% 40 Services 39,748 74,213 102,150 82,950 82,950 - 18.80% 0.00% TOTAL COMM EVENTS & VOL 195,167 254,620 279,648 322,934 331,788 15.48% 2.74% RENTAL 10 Salaries - - - 396,064 405,243 0.00% 2.32% 20 Benefits - - - 155,915 167,314 0.00% 7.31% 30 Supplies - - - 14,482 14,482 0.00% 0.00% 40 Services - - - 126,356 128,008 0.00% 1.31% TOTAL RENTAL - - - 692,817 715,047 0.00% 3.21% PARKS MAINTENANCE 10 Salaries 499,238 531,584 535,512 601,674 620,940 12.35% 3.20% 20 Benefits 162,714 171,850 185,588 252,940 273,068 36.29% 7.96% 30 Supplies 41,121 37,443 38,468 38,468 38,468 0.00% 0.00% 40 Services 368,709 402,067 390,068 453,376 469,775 16.23% 3.62% 60 Capital - - 5,000 - - - 100.00% 0.00% TOTAL PARKS MAINTENANCE 1,071,781 1,142,944 1,154,636 1,346,458 1,402,251 16.61% 4.14% TOTAL PARKS AND RECREATION $ 3,345,782 $ 3,608,341 $ 3,807,333 $ 4,057,736 $ 4,194,173 6.58% 3.36% 73 2015 - 2016 Biennial Budget City of Tukwila, Washingon Programs and Services, Continued 08 - DCD BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 10 Salaries $ 1,926,731 $ 2,035,289 $ 2,060,098 $ 1,927,918 $ 1,939,366 -6.42% 0.59% 20 Benefits 565,305 622,413 640,946 694,752 744,797 8.39% 7.20% 30 Supplies 22,443 44,487 29,020 29,100 29,100 0.28% 0.00% 40 Professional Services 141,147 355,236 313,615 395,224 388,165 26.02% -1.79% 50 Intergovernmental 27,506 7,178 15,000 15,000 15,000 0.00% 0.00% 60 Capital 177,938 117,224 50,000 - - -100.00% 0.00% TOTAL BY TYPE $ 2,861,070 $ 3,181,827 $ 3,108,679 $ 3,061,994 $ 3,116,428 -1.50% 1.78% 08 - DCD 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Administration $ 484,763 $ 417,802 $ 381,902 $ 331,549 $ 340,825 -13.18% 2.80% Planning 1,144,088 1,286,054 1,231,923 1,148,630 1,138,216 -6.76% -0.91% Code Enforcement 190,491 247,677 278,531 363,404 373,397 30.47% 2.75% Permit Coordination 361,549 478,423 428,821 436,782 450,709 1B6% 3.19% Building Division 624,817 695,386 730,119 722,878 752,104 -0.99% 4.04% Rental Housing 55,360 56,486 57,383 58,752 61,176 239% 4.13% TOTAL BY DIVISION $ 2,861,070 $ 3,181,827 $ 3,108,679 $ 3,061,994 $ 3,116,428 -1.50% 1.78% 74 2015 - 2016 Biennial Budget City of Tukwila, Washingon Programs and Services, Continued DCD BY DIVISION/BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change ADMINISTRATION 10 Salaries $ 216,441 $ 195,764 $ 227,866 $ 224,955 $ 229,431 -1.3% 2.0% 20 Benefits 65,023 63,816 71,036 80,394 85,194 13.2% 6.0% 30 Supplies 9,629 16,425 11,400 11,400 11,400 0.0% 0.0% 40 Services 15,731 24,571 21,600 14,800 14,800 -31.5% 0.0% 50 Intergovernmental 2 2 - - - 0.0% 0.0% 60 Capital 177,938 117,224 50,000 - - -100.0% 0.0% TOTAL ADMINISTRATION 484,763 417,802 381,902 331,549 340,825 -13.2% 2.8% PLANNING 10 Salaries 818,692 871,730 850,020 743,236 722,068 -12.6% -2.8% 20 Benefits 218,713 247,097 230,797 261,788 279,742 13.4% 6.9% 30 Supplies 7,853 18,321 13,200 13,700 13,700 3.8% 0.0% 40 Services 71,326 141,729 122,906 114,906 107,706 -6.5% -6.3% 50 Intergovernmental 27,505 7,176 15,000 15,000 15,000 0.0% 0.0% TOTAL PLANNING 1,144,088 1,286,054 1,231,923 1,148,630 1,138,216 -6.8% -0.9% CODE ENFORCEMENT 10 Salaries 144,680 177,136 195,021 190,682 195,260 -2.2% 24% 20 Benefits 40,037 62,286 71,261 70,194 75,554 -1.5% 7.6% 30 Supplies 233 432 500 500 500 0.0% 0.0% 40 Services 5,541 7,823 11,749 102,029 102,083 768.4% 0.1% TOTAL CODE ENFORCEMENT 190,491 247,677 278,531 363,404 373,397 30.5% 2.7% PERMIT COORDINATION 10 Salaries 248,526 264,285 262,392 259,968 266,568 -0.9% 2.5% 20 Benefits 86,302 89,818 94,229 96,614 103,941 2.5% 7.6% 30 Supplies 2,777 1,630 3,000 3,000 3,000 0.0% 0.0% 40 Services 23,945 122,691 69,200 77,200 77,200 11.6% 0.0% TOTAL PERMIT COORDINATION 361,549 478,423 428,821 436,782 450,709 1.9% 3.2% BUILDING DIVISION 10 Salaries 457,119 483,867 483,878 465,997 481,764 -3.7% 3.4% 20 Benefits 141,143 145,471 157,161 170,092 183,463 8.2% 7.9% 30 Supplies 1,952 7,625 920 500 500 -45.7% 0.0% 40 Services 24,604 58,423 88,160 86,289 86,376 -2.1% 0.1% TOTAL BUILDING DIVISION 624,817 695,386 730,119 722,878 752,104 -1.0% 4.0% RENTAL HOUSING 10 Salaries 41,273 42,507 40,921 43,080 44,275 5.3% 2S% 20 Benefits 14,088 13,925 16,462 15,672 16,902 -4.8% 7.8% 30 Supplies - 55 - - - 0.0% 0.0% TOTAL RENTAL HOUSING 55,360 56,486 57,383 58,752 61,176 2.4% 4.1% TOTAL DCD $ 2,861,070 $ 3,181,827 $ 3,108,679 $ 3,061,994 $ 3,116,428 -1.5% 1.8% 75 2015 - 2016 Biennial Budget City of Tukwila, Washingon Programs and Services, Continued 10 - POLICE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 10 Salaries $ 8,170,640 $ 8,471,763 $ 8,961,291 $ 8,901,831 $ 9,143,929 -0.7% 2.7% 20 Benefits 2,627,836 2,540,043 2,616,475 3,030,467 3,154,652 15.8% 4.1% 30 Supplies 139,372 195,572 167,050 167,200 167,200 0.1% 0.0% 40 Professional Services 1,506,784 1,649,724 1,671,361 2,011,288 1,957,375 20.3% -2.7% 50 Intergovernmental 1,566,739 1,853,451 2,053,561 2,240,561 2,356,711 9.1% 5.2% 60 Capital 8,321 14,630 117,500 - - - 100.0% 0.0% TOTAL BY TYPE $ 14,019,692 $ 14,725,183 $ 15,587,238 $ 16,351,347 $ 16,779,867 4.9% 2.6% 10 - POLICE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Administration $ 1,496,028 $ 1,558,435 $ 1,704,650 $ 1,693,705 $ 1,733,764 -0.6% 2.4% Patrol 7,706,827 6,980,815 7,062,290 7,168,074 7,359,557 15% 2.7% Special Services 987,862 954,512 1,087,498 1,037,813 1,086,526 11.6% 4.7% Investigations 1,448,516 1,713,730 1,827,707 1,891,855 1,885,931 35% -0.3% Tukwila Anti-Crime 665,624 667,051 923,835 868,291 890,852 -6.0% 2.6% Professional Standards 429,664 1,424,429 1,229,508 1,968,662 2,031,366 60.1% 3.2% Training 277,667 264,640 273,491 269,452 272,799 -1.5% 1.2% Traffic 1,007,504 1,161,571 1,478,259 1,453,494 1,519,072 -1.7% 4.5% TOTAL BY DIVISION $ 14,019,692 $ 14,725,183 $ 15,587,238 $ 16,351,347 $ 16,779,867 4.9% 2.6% 76 2015 - 2016 Biennial Budget City of Tukwila, Washingon Programs and Services, Continued POLICE BY DIVISION/BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change ADMINISTRATION 10 Salaries $ 817,566 $ 839,844 $ 878,553 $ 877,400 $ 894,891 -0.1% 2.0% 20 Benefits 221,413 243,982 239,047 255,082 269,222 6.7% 5.5% 30 Supplies 30,811 22,799 21,000 24,000 24,000 143% 0.0% 40 Services 399,587 421,473 432,650 521,323 529,751 20.5% 1.6% 50 Intergovernmental 18,330 15,707 15,900 15,900 15,900 0.0% 0.0% 60 Capital 8,321 14,630 117,500 - - -100.0% 0.0% TOTAL ADMINISTRATION 1,496,028 1,558,435 1,704,650 1,693,705 1,733,764 -0.6% 2A% PATROL 10 Salaries 4,383,013 3,980,945 3,950,006 3,639,756 3,744,978 -7.9% 2.9% 20 Benefits 1,532,862 1,214,502 1,126,164 1,348,486 1,363,304 19.7% 1.1% 30 Supplies 46,672 45,037 62,150 60,300 60,300 -3.0% 0.0% 40 Services 765,635 729,953 762,970 811,532 813,825 6.4% 0.3% 50 Intergovernmental 978,645 1,010,377 1,161,000 1,308,000 1,377,150 12.7% 5.3% TOTAL PATROL 7,706,827 6,980,815 7,062,290 7,168,074 7,359,557 1.5% 2.7% SPECIAL SERVICES 10 Salaries 708,625 685,130 763,136 721,880 748,626 -5.4% 3.7% 20 Benefits 227,041 220,917 245,984 269,986 291,953 9.8% 8.1% 30 Supplies 21,130 19,159 19,900 19,900 19,900 0.0% 0.0% 40 Services 31,066 29,307 58,478 26,047 26,047 -55.5% 0.0% TOTAL SPECIAL SERVICES 987,862 954,512 1,087,498 1,037,813 1,086,526 -4.6% 4.7% INVESTIGATIONS 10 Salaries 1,023,209 1,142,893 1,278,057 1,241,162 1,268,645 -2.9% 2.2% 20 Benefits 311,619 356,101 373,860 389,437 413,368 4.2% 6.1% 30 Supplies 4,678 6,831 6,000 7,000 7,000 16.7% 0.0% 40 Services 109,010 207,906 169,790 254,256 196,918 49.7% -22.6% TOTAL INVESTIGATIONS 1,448,516 1,713,730 1,827,707 1,891,855 1,885,931 3.5% -0.3% TUKWILA ANTI -CRIME 10 Salaries 456,274 451,969 637,360 555,287 564,143 -12.9% 1.6% 20 Benefits 132,214 126,026 178,276 172,383 182,819 -3.3% 6.1% 30 Supplies 983 - 2,000 2,000 2,000 0.0% 0.0% 40 Services 76,152 89,054 106,199 138,621 141,890 30.5% 2.4% 50 Intergovernmental - 3 - - - 0.0% 0.0% TOTAL TUKWILA ANTI -CRIME 665,624 667,051 923,835 868,291 890,852 -6.0% 2.6% PROFESSIONAL STANDARDS 10 Salaries 314,338 1,040,572 900,660 1,373,562 1,417,142 52.5 % 3.2% 20 Benefits 76,983 293,867 295,367 452,652 482,780 53.3% 6.7% 30 Supplies 6,075 22,705 10,300 8,300 8,300 -19.4% 0.0% 40 Services 32,268 67,285 23,181 134,148 123,144 478.7% -8.2% TOTAL PROFESSIONAL STANDARDS 429,664 1,424,429 1,229,508 1,968,662 2,031,366 60.1% 3.2% TRAINING 10 Salaries 137,048 85,117 111,626 105,323 107,075 -5.6% 1.7% 20 Benefits 34,662 22,806 32,474 28,358 29,953 -12.7% 5.6% 30 Supplies 25,081 76,098 41,100 41,100 41,100 0.0% 0.0% 40 Services 80,876 80,619 88,291 94,671 94,671 7.2% 0.0% TOTAL TRAINING 277,667 264,640 273,491 269,452 272,799 -1.5% 1.2% TRAFFIC 10 Salaries 330,567 245,294 441,893 387,461 398,429 -12.3% 2.8% 20 Benefits 91,041 61,842 125,303 114,082 121,253 -9.0% 6.3% 30 Supplies 3,940 2,944 4,600 4,600 4,600 0.0% 0.0% 40 Services 12,191 24,126 29,802 30,690 31,129 3.0% 1.4% 50 Intergovernmental 569,765 827,364 876,661 916,661 963,661 4.6% 5.1% TOTAL TRAFFIC 1,007,504 1,161,571 1,478,259 1,453,494 1,519,072 -1.7% 4.50/ TOTAL POLICE $ 14,019,692 $ 14,725,183 $ 15,587,238 $ 16,351,347 $ 16,779,867 4.9% 2.6% 77 2015 - 2016 Biennial Budget City of Tukwila, Washingon Programs and Services, Continued 11 -FIRE BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 10 Salaries $ 7,181,486 $ 7,422,515 $ 7,143,575 $ 7,142,140 $ 7,284,857 0.0% 2.0% 20 Benefits 1,929,691 1,739,812 1,693,597 2,278,224 2,326,628 34.5% 2.1 % 30 Supplies 214,173 312,563 251,545 366,745 229,745 45.8% -37.4% 40 Professional Services 846,265 1,044,832 1,296,476 1,014,738 1,012,268 -21.7% -0.2% 50 Intergovernmental 304,778 129,354 137,061 155,000 166,000 13.1% 7.1% 60 Capital - 59,832 - - - 0.0% 0.0% TOTAL BY TYPE $ 10,476,394 $ 10,708,909 $ 10,522,254 $ 10,956,848 $ 11,019,498 4.1% 0.6% 11 -FIRE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Administration $ 675,259 $ 792,718 $ 780,328 $ 748,812 $ 772,210 -4.0% 3.1% Suppression 7,992,691 8,119,818 7,919,250 8,435,891 8,421,307 6.5% -0.2% Prevention 718,600 721,553 715,040 706,934 727,350 -1.1% 2.9% Training 325,667 364,764 391,111 389,380 397,402 -0.4% 2.1% Facilities 99,476 111,490 110,860 110,860 110,860 0.0% 0.0% Special Operations 53,304 72,245 84,179 60,537 61,351 -28.1% 1.3% Emergency Preparedness 270,433 310,404 332,591 315,108 328,352 -5.3% 4.2% Ambulance /Rescue /Aid 340,964 215,917 188,895 189,325 200,666 0.2% 6.0% TOTAL BY DIVISION $ 10,476,394 $ 10,708,909 $ 10,522,254 $ 10,956,848 $ 11,019,498 4.1% 0.6% 78 2015 - 2016 Biennial Budget City of Tukwila, Washingon Programs and Services, Continued FIRE BY DIVISION/BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change ADMINISTRATION 10 Salaries $ 408,210 $ 472,589 $ 434,984 $ 392,739 $ 406,858 -9.7% 3.6% 20 Benefits 97,635 100,130 103,902 116,885 125,259 12.5% 7.2% 30 Supplies 12,147 19,535 8,877 8,877 8,877 0.0% 0.0% 40 Services 157,267 181,967 232,565 230,311 231,216 -1.0% 0.4% 60 Capital - 18,497 - - - 0.0% 0.0% TOTAL ADMINISTRATION 675,259 792,718 780,328 748,812 772,210 -4.0% 3.1% SUPPRESSION 10 Salaries 5,839,931 6,004,278 5,726,646 5,758,741 5,863,554 0.6% 1.8% 20 Benefits 1,620,121 1,426,115 1,355,782 1,915,323 1,939,005 41.3% 1.2% 30 Supplies 95,856 152,784 116,100 238,100 101,100 105.1% -57.5% 40 Services 436,784 536,641 720,722 523,728 517,648 -27.3% -1.2% TOTAL SUPPRESSION 7,992,691 8,119,818 7,919,250 8,435,891 8,421,307 6.5% -0.2% PREVENTION 10 Salaries 552,959 513,516 528,828 528,915 540,412 0.0% 2.2% 20 Benefits 116,251 108,209 120,819 136,360 144,320 12.9% 5.8% 30 Supplies 9,831 37,830 11,000 9,000 9,000 -18.2% 0.0% 40 Services 39,558 62,000 54,393 32,660 33,618 -40.0% 2.9% TOTAL PREVENTION 718,600 721,553 715,040 706,934 727,350 -1.1% 2.9% TRAINING 10 Salaries 227,513 237,010 238,110 248,216 252,476 4.2% 1.7% 20 Benefits 53,262 54,979 53,557 52,521 56,051 -1.9% 6.7% 30 Supplies 7,279 1,938 5,500 8,500 8,500 54.5% 0.0% 40 Services 37,613 70,838 93,944 80,143 80,376 -14.7% 0.3% TOTAL TRAINING 325,667 364,764 391,111 389,380 397,402 -0.4% 2.1% FACILITIES 30 Supplies 22,026 31,500 28,500 28,500 28,500 0.0% 0.0% 40 Services 77,450 79,989 82,360 82,360 82,360 0.0% 0.0% TOTAL FACILITIES 99,476 111,490 110,860 110,860 110,860 0.0% 0.0% SPECIAL OPERATIONS 30 Supplies 13,147 10,645 15,000 15,000 15,000 0.0% 0.0% 40 Services 40,157 61,600 69,179 45,537 46,351 -34.2% 1.8% TOTAL SPECIAL OPERATIONS 53,304 72,245 84,179 60,537 61,351 - 28.1% 1.3% EMERGENCY PREPAREDNESS 10 Salaries 152,872 195,123 215,007 213,531 221,557 -0.7% 3.8% 20 Benefits 42,422 50,379 59,537 57,136 61,993 -4.0% 8.5% 30 Supplies 23,192 35,737 40,068 32,268 32,268 -19.5% 0.0% 40 Services 51,946 29,164 17,979 12,174 12,533 -32.3% 2.9% TOTAL EMERGENCY PREPARED 270,433 310,404 332,591 315,108 328,352 -5.3% 4.2% AMBULANCE/RESCUE/AID 30 Supplies 30,695 22,595 26,500 26,500 26,500 0.0% 0.0% 40 Services 5,491 22,633 25,334 7,825 8,166 -69.1% 4.4% 60 Capital - 41,335 - - - 0.0% 0.0% TOTAL AMBJRESCUE/AID 340,964 215,917 188,895 189,325 200,666 0.2% 6.0% TOTAL FIRE $ 10,476,394 $ 10,708,909 $ 10,522,254 $ 10,956,848 $ 11,019,498 4.1% 0.6% 79 2015 - 2016 Biennial Budget City of Tukwila, Washingon Programs and Services, Continued 13 - PUBLIC WORKS BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 10 Salaries $ 2,518,220 $ 2,663,884 $ 2,891,168 $ 2,856,009 $ 2,932,732 -1.2% 2.7% 20 Benefits 880,088 945,546 1,074,058 1,100,119 1,184,485 2.4% 7.7% 30 Supplies 397,051 356,874 508,831 437,431 437,431 -14.0% 0.0% 40 Professional Services 2,043,080 2,167,654 2,115,347 2,299,178 2,335,378 8.7% 1.6% 50 Intergovernmental 17 20,070 - - - 0.0% 0.0% 60 Capital 39,747 53,074 - - - 0.0% 0.0% TOTAL BY TYPE $ 5,878,202 $ 6,207,103 $ 6,589,404 $ 6,692,737 $ 6,890,026 1.6% 2.9% 13 - PUBLIC WORKS 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Administration $ 533,196 $ 538,311 $ 578,904 $ 578,307 $ 596,898 -0.1% 3.2% Maintenance Administration 336,477 342,691 363,695 367,389 380,407 1.0% 3.5% Engineering 398,531 448,661 636,300 604,820 625,141 4.9% 3.4% Development Services 416,961 436,424 445,854 452,389 470,399 1.5% 4.0% Facility Maintenance 1,481,622 1,628,436 1,654,519 1,623,569 1,654,418 -1.9% 1.9% Street Maintenance 2,711,415 2,812,580 2,910,132 3,066,263 3,162,762 5A% 3.1% TOTAL BY DIVISION $ 5,878,202 $ 6,207,103 $ 6,589,404 $ 6,692,737 $ 6,890,026 1.6% 2.9% 80 2015 - 2016 Biennial Budget City of Tukwila, Washingon Programs and Services, Continued PUBLIC WORKS BY DIVISION/BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change ADMINISTRATION 10 Salaries $ 401,193 $ 408,870 $ 434,220 $ 429,222 $ 438,480 -1.2% 2.2% 20 Benefits 108,520 111,663 123,431 128,715 138,048 4.3% 7.3% 30 Supplies 6,032 7,963 7,900 8,000 8,000 1.3% 0.0% 40 Services 17,452 9,814 13,353 12,370 12,370 -7.4% 0.0% TOTAL ADMINISTRATION 533,196 538,311 578,904 578,307 596,898 -0.1% 3.2% MAINTENANCE ADMINISTRATION 10 Salaries 235,293 243,048 249,517 247,188 252,720 -0.9% 2.2% 20 Benefits 85,139 88,731 92,528 98,369 105,664 6.3% 7.4% 30 Supplies 3,714 1,803 5,000 5,000 5,000 0.0% 0.0% 40 Services 12,331 9,108 16,650 16,832 17,023 1.1% 1.1% TOTAL MAINTENANCE ADMINISTRATION 336,477 342,691 363,695 367,389 380,407 1.0% 3.5% ENGINEERING 10 Salaries 240,362 267,757 381,120 406,419 415,944 6.6% 2.3% 20 Benefits 67,483 77,158 133,953 138,913 149,197 3.7% 7.4% 30 Supplies 5,625 38,551 67,500 8,000 8,000 -88.1% 0.0% 40 Services 73,852 65,195 53,727 51,488 52,000 -4.2% 1.0% 60 Capital 11,209 - - - - 0.0% 0.0% TOTAL ENGINEERING 398,531 448,661 636,300 604,820 625,141 -4.9% 3.4% DEVELOPMENT SERVICES 10 Salaries 312,209 325,924 330,370 327,606 336,106 -0.8% 2.6% 20 Benefits 104,752 110,501 115,484 124,783 134,293 8.1% 7.6% TOTAL DEVELOPMENT SERVICES 416,961 436,424 445,854 452,389 470,399 1.5% 4.0% FACILITY MAINTENANCE 10 Salaries 531,993 575,692 597,886 576,295 591,977 -3.6% 2.7% 20 Benefits 209,708 229,212 245,546 249,797 268,616 1.7% 7.5% 30 Supplies 75,409 67,091 82,900 83,900 83,900 1.2% 0.0% 40 Services 664,512 736,419 728,187 713,577 709,925 -2.0% -0.5% 50 Intergovernmental - 20,021 - - - 0.0% 0.0% TOTAL FACILITY MAINTENANCE 1,481,622 1,628,436 1,654,519 1,623,569 1,654,418 -1.9% 1.9% STREET MAINTENANCE 10 Salaries 797,170 842,593 898,055 869,279 897,505 -3.2% 3.2% 20 Benefits 304,486 328,282 363,116 359,543 388,666 -1.0% 8.1% 30 Supplies 306,273 241,465 345,531 332,531 332,531 -3.8% 0.0% 40 Services 1,274,932 1,347,118 1,303,430 1,504,911 1,544,060 15.5% 2.6% 50 Intergovernmental 17 49 - - - 0.0% 0.0% 60 Capital 28,538 53,074 - - - 0.0% 0.0% TOTAL STREET MAINTENANCE 2,711,415 2,812,580 2,910,132 3,066,263 3,162,762 5.4% 3.1% TOTAL PUBLIC WORKS $ 5,878,202 $ 6,207,103 $ 6,589,404 $ 6,692,737 $ 6,890,026 1.6% 2.9% 81 2015 - 2016 Biennial Budget City of Tukwila, Washingon Support Services HUMAN RESOURCES BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 0/0 Change 10 Salaries $ 359,647 $ 382,209 $ 400,814 $ 408,738 $ 416,808 2.0% 2.0% 20 Benefits 109,240 118,092 123,572 134,166 144,015 8.6% 7.3% 30 Supplies 5,620 6,414 4,642 7,517 7,517 61.9% 0.0% 40 Professional Services 40,129 95,437 164,788 105,988 105,988 -35.7% 0.0% TOTAL BY TYPE $ 514,637 $ 602,151 $ 693,816 $ 656,409 $ 674,328 -5.4% 2.7% 04 -HUMAN RESOURCES 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 11 Salaries $ 359,647 $ 380,397 $ 400,814 $ 402,738 $ 410,808 05% 2.0% 12 Extra Labor - 1,812 - 6,000 6,000 0.0% 0.0% 21 FICA 25,847 27,117 27,908 28,351 28,792 1.6% 1.6% 23 PERS 25,763 31,110 36,835 40,215 44,203 9.2% 9.9% 24 Industrial Insurance 1,004 1,079 1,377 1,379 1,517 0.1% 10.0% 25 Medical,Dental,Life,Optical 56,627 58,786 57,452 64,221 69,504 11.8% 8.2% 31 Office & Operating Supplies 5,620 6,414 4,642 7,517 7,517 61.9% 0.0% 41 Professional Services 27,829 81,200 137,625 86,075 86,075 -37.5% 0.0% 42 Communication 6 9 - - - 0.0% 0.0% 43 Travel 1,209 1,022 1,500 1,500 1,500 0.0% 0.0% 44 Advertising 5,269 2,170 7,000 2,000 2,000 -71.4% 0.0% 45 Operating Rentals &Leases 400 3,062 3,108 6,108 6,108 96.5% 0.0% 48 Repairs & Maintenance 200 2,532 5,105 5,105 5,105 0.0% 0.0% 49 Miscellaneous 5,217 5,441 10,450 5,200 5,200 -50.2% 0.0% TOTAL HUMAN RESOURCES $ 514,637 $ 602,151 $ 693,816 $ 656,409 $ 674,328 -5.4% 2.7% 82 2015 - 2016 Biennial Budget City of Tukwila, Washingon Support Services, Continued FINANCE BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 10 Salaries $ 905,015 $ 979,474 $ 1,065,103 $ 1,068,238 $ 1,099,242 0.3% 2.9% 20 Benefits 332,656 369,712 374,266 393,214 422,994 5.1% 7.6% 30 Supplies 12,581 11,347 19,296 19,296 19,296 0.0% 0.0% 40 Services 833,301 894,450 835,468 996,468 1,013,468 19.3% 1.7% 50 Intergovernmental 2 12 - - - 0.0% 0.0% TOTAL BY TYPE $ 2,083,555 $ 2,254,995 $ 2,294,133 $ 2,477,216 $ 2,555,000 8.0% 3.1% 05 - FINANCE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 11 Salaries $ 891,375 $ 977,124 $ 1,025,103 $ 1,028,238 $ 1,059,242 0.3% 3.0% 12 Extra Labor - - 30,000 30,000 30,000 0.0% 0.0% 13 Overtime 13,640 2,350 10,000 10,000 10,000 0.0% 0.0% 21 FICA 67,944 73,258 76,127 75,956 78,053 -0.2% 2.8% 23 PERS 64,995 80,378 94,207 102,696 113,975 9.0% 11.0% 24 Industrial Insurance 2,833 3,131 4,131 4,138 4,549 0.2% 10.0% 25 Medical,Dental,Life,Optical 181,939 182,945 199,801 197,425 213,417 -1.2% 8.1% 26 Unemployment Compensation 14,945 30,000 - 13,000 13,000 0.0% 0.0% 31 Office & Operating Supplies 12,581 11,347 19,296 19,296 19,296 0.0% 0.0% 41 Professional Services 135,010 79,743 175,000 110,000 110,000 -37.1 % 0.0% 42 Communication 5,587 144 1,000 1,000 1,000 0.0% 0.0% 43 Travel 2,139 2,378 5,000 5,000 5,000 0.0% 0.0% 45 Operating Rentals & Leases - 1,275 2,700 2,700 2,700 0.0% 0.0% 46 Insurance 229,213 218,402 252,000 338,000 355,000 34.1% 5.0% 48 Repairs & Maintenance 352 55,260 2,500 62,500 62,500 2400.0% 0.0% 49 Miscellaneous 461,001 537,248 397,268 477,268 477,268 20.1% 0.0% 53 Ext Taxes & Operating Assmnts 2 12 - - - 0.0% 0.0% TOTAL FINANCE $ 2,083,555 $ 2,254,995 $ 2,294,133 $ 2,477,216 $ 2,555,000 8.0% 3.1% NON - DEPARTMENTAL EXPENSES 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Transfers -Out $ 5,618,587 $ - $ - $ - $ - 0.0% 0.0% Transfer Out -Fund 103 - 230,000 100,000 - 200,000 -100.0% 0.0% Transfer Out -Fund 104 - 1,650,000 1,270,400 1,700,000 3,151,000 33.8% 85.4% Transfer Out -Fund 105 - 4,225,000 2,200,000 - - -100.0% 0.0% Transfer Out -Fund 107 - 83,919 - - - 0.0% 0.0% Transfer Out -Fund 109 - - 75,000 - - -100.0% 0.0% Proposed Debt - - 400,000 537,000 878,333 34.3% 63.6% Transfer Out -Fund 209 - 345,142 (0) (0) (0) 0.0% 0.0% Transfer Out -Fund 210 - 491,052 488,250 - - -100.0% 0.0% Transfer Out -Fund 211 - 737,802 812,000 811,300 811,100 -0.1% 0.0% Transfer Out -Fund 212 - 432,200 432,000 - 427,960 - 100.0% 0.0% Transfer Out -Fund 214 - 447,190 518,400 523,791 523,593 1.0% 0.0% Transfer Out -Fund 216 - 204,940 230,000 228,800 - -0.5% -100.0% Transfer Out -Fund 217 - 168,788 548,000 545,825 548,675 -0.4% 0.5% Transfers Out -Fund 218 - 113,130 - 113,130 113,130 0.0% 0.0% Transfers -Out Fund 301 - - 212,000 - - - 100.0% 0.0% Transfer Out -Fund 303 - - 500,000 200,000 200,000 -60.0% 0.0% Transfer Out -Fund 411 - 400,000 600,000 300,000 300,000 -50.0% 0.0% Operating Loan Transfer To Mpd 658,706 250,000 - - - 0.0% 0.0% Intergvtl -Go Bond Mpd Pool - 1,000,000 - - - 0.0% 0.0% NON - DEPARTMENTAL EXPENSES $ 6,277,293 $ 10,779,163 $ 8,386,050 $ 4,959,846 $ 7,153,791 - 40.9% 44.2% 83 2015 - 2016 Biennial Budget City of Tukwila, Washingon Support Services, Continued INFORMATION TECHNOLOGY BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 °/0 Change 10 Salaries $ 589,534 $ 632,000 $ 649,959 $ 523,166 $ 537,172 -19.5% 2.7% 20 Benefits 218,257 221,254 241,616 212,390 228,171 - 12.1% 7.4% 30 Supplies 107,353 120,153 127,766 138,266 138,266 82% 0.0% 40 Services 171,011 271,949 311,216 277,925 278,145 - 10.7% 0.1% 60 Capital 19,984 - 32,000 10,000 10,000 -68.8% 0.0% TOTAL BY TYPE $ 1,106,138 $ 1,245,356 $ 1,362,557 $ 1,161,747 $ 1,191,754 - 14.7% 2.6% 12 - INFORMATION TECHNOLOGY 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 11 Salaries $ 588,735 $ 577,798 $ 647,459 $ 520,666 $ 534,672 -19.6% 2.7% 12 Extra Labor - 52,000 2,500 2,500 2,500 0.0% 0.0% 13 Overtime 799 2,201 - - - 0.0% 0.0% 21 FICA 43,605 46,713 46,842 37,836 38,729 -19.2% 2.4% 23 PERS 42,368 48,276 59,523 51,997 57,531 -12.6% 10.6% 24 Industrial Insurance 1,918 2,094 2,753 2,069 2,275 -24.9% 10.0% 25 Medical,Dental,Life,Optical 130,366 124,172 132,498 120,489 129,636 -9.1% 7.6% 31 Office & Operating Supplies 3,280 3,472 5,766 6,266 6,266 8.7% 0.0% 35 Small Tools & Minor Equipment 104,073 116,681 122,000 132,000 132,000 8.2% 0.0% 41 Professional Services 1,451 4,445 1,000 1,000 1,000 0.0% 0.0% 42 Communication 128,850 106,723 128,700 107,700 107,700 -16.3% 0.0% 43 Travel 1,352 414 1,500 1,500 1,500 0.0% 0.0% 45 Operating Rentals & Leases 935 6,901 6,016 6,225 6,445 3.5% 3.5% 48 Repairs & Maintenance 12,900 17,719 56,500 56,500 56,500 0.0% 0.0% 49 Miscellaneous 25,523 135,747 117,500 105,000 105,000 -10.6% 0.0% 64 Machinery & Equipment 19,984 - 32,000 10,000 10,000 -68.8% 0.0% INFORMATION TECHNOLOGY $ 1,106,138 $ 1,245,356 $ 1,362,557 $ 1,161,747 $ 1,191,754 - 14.7% 2.6% 84 2015 - 2016 Biennial Budget City of Tukwila, Washingon City Council Tukwila Citizens J Council Members (7) Council Analyst (1) 85 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: City Council (01) FUND: General RESPONSIBLE MANAGER: Council President FUND NUMBER: 000 Description: The City Council is the legislative branch of the City, represents residents and businesses, and sets overall policy direction. Policy direction is given through passage of legislation, adoption of the biennial City budget, approval of comprehensive plans and capital improvement programs, and other responsibilities as set forth by state law. Councilmembers also represent the City in regional intergovernmental affairs as well as through regular communications with state and federal legislators. 2015 -2016 Outcome Goals ♦ Set policies and support programs that are in alignment with the City's mission, vision and strategic goals. Strategic Goal 4. ♦ Optimize the committee process to monitor and discuss the implementation of strategic goals, budget priorities, and work plan items. Strategic Goal 4. ♦ Foster robust civic engagement via participation at community gatherings and City outreach events. Strategic Goal 5. ♦ Seek opportunities for engaging diverse cultures within Tukwila. Strategic Goal 5. ♦ Work cooperatively with partners to address shared issues and concerns. Strategic Goals 1 & 2. ♦ Continue to document Council processes and methods via formally adopted policies and educational resources. Strategic Goal 4. 2015 -2016 Indicators of Success ♦ City legislation, policies, and budget are adopted as appropriate and reflective of strategic goals. ♦ Council Chat meetings are held on a monthly basis and include locations in multiple neighborhoods. ♦ All Councilmembers regularly participate in community and City sponsored events. ♦ Joint meetings with the Tukwila School District are held on a regular basis. ♦ Small group joint meetings with the City of SeaTac are held on a regular basis. ♦ Council policies are developed and revised, and the Councilmember Handbook is revised and updated in accordance with current practices. 86 2015 - 2016 Biennial Budget City of Tukwila, Washingon Budget Changes by Expenditure Type Citu Council Budget Changes Percentages Citu Council 01 Salaries 02 Benefits 03 Supplies 04 Services 05 Intergov't 06 Capital Total 2014 Budget $ 176,324 $ 92,367 $ 3,870 $ 63,400 $ - $ - $ 335,961 Base Services 6,487 (13,441) 500 9,500 - - 3,046 Revenue Backed - - - - - - - Initiatives - - - - - - - Transfers - - - - - - - 2015 Budget $ 182,811 $ 78,926 $ 4,370 $ 72,900 $ - $ - $ 339,007 Base Services 5,101 5,957 - - - - 11,058 Revenue Backed - - - - - - - Initiatives - - - - - - - Transfers - - - - - - - 2016 Budget $ 187,912 $ 84,884 $ 4,370 $ 72,900 $ - $ - $ 350,066 Budget Changes Percentages Citu Council Budget Changes Discussion: Base Services. Budget changes for the City Council include COLA increases for salaries, healthcare cost changes, and increases for registration and travel costs. 87 01 Salaries 02 Benefits 03 Supplies 04 Services 05 Intergov't 06 Capital Total 2015 Changes Base Services 3.7% - 14.6% 12.9% 15.0% 0.0% 0.0% 0.9% Revenue Backed 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Initiatives 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Transfers 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2016 Changes Base Services 2.8% 7.5% 0.0% 0.0% 0.0% 0.0% 3.3% Revenue Backed 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Initiatives 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Transfers 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Budget Changes Discussion: Base Services. Budget changes for the City Council include COLA increases for salaries, healthcare cost changes, and increases for registration and travel costs. 87 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Summary City Council Expenditures By Type 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % Chg 2015 -16 % Chg 10 Salaries & Wages $ 180,650 $ 172,664 $ 176,324 $ 182,811 $ 187,912 3.68% 2.79% 20 Personnel Benefits 43,700 62,164 92,367 78,926 84,884 - 14.55% 7.55% 30 Supplies 2,527 2,210 3,870 4,370 4,370 12.92% 0.00% 40 Services 24,320 42,664 63,400 72,900 72,900 14.98% 0.00% Department Total $ 251,197 $ 279,702 $ 335,961 $ 339,007 $ 350,066 0.91% 3.26% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment. Citu Council Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Councilmembers Council Analyst 7 1 7 1 $ 97,800 $ 45,374 85,011 33,553 7 1 $ 97,800 $ 48,216 90,112 36,668 Department Total 8 8 $ 182,811 $ 78,926 8 $ 187,912 $ 84,884 88 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include office and other miscellaneous supplies; Professional services include retreat facilitator fees, travel expenses, memberships and dues among other items. Citu Council Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.01.511.600.31.00 Supplies - Office $ 2,527 $ 2,210 $ 3,870 $ 3,370 $ 3,370 000.01.511.600.31.43 Supplies - Meeting meals - - - 500 500 000.01.511.600.31.44 Supplies - Training materials - - 500 500 000.01.511.600.31.90 Supplies - Central Supplies - - - - - Total Supplies 2,527 2,210 3,870 4,370 4,370 Services 000.01.511.600.41.00 Prof Svcs - Professional facilitator fees 92 11,230 16,500 16,500 16,500 000.01.511.600.42.00 Communication - Technology costs 4,701 5,005 6,000 6,000 6,000 000.01.511.600.43.00 Travel - Travel expenses for trng, mtgs, retreat: NLC, AWC, SCA, Chamber 15,593 16,209 30,000 40,000 40,000 000.01.511.600.49.44 Misc - Training registration - - - 8,000 8,000 000.01.511.600.49.00 Misc - Memberships 3,934 10,219 10,900 2,400 2,400 Total Services 24,320 42,664 63,400 72,900 72,900 89 2015 - 2016 Biennial Budget City of Tukwila, Washingon This page intentionally left blank 90 2015 - 2016 Biennial Budget City of Tukwila, Washingon Court Municipal Court Judge (.85) Court Administrator (1) J Judicial Support Coordinator (Lead) (1) Judicial Support Coordinator (Bailiff) (1) Judicial Support Associate ll (2) J Judicial Support Associate I (.50) Probation Officer (1) Jail Alternative Specialist (.75) Judicial Support Associate II (1) J 91 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Court (09) FUND: General RESPONSIBLE MANAGER: Kimberly Walden FUND NUMBER: 000 POSITION: Judge Description: The primary function of the Municipal Court — under the jurisdiction of the appointed Judge —is to provide a forum by which infractions and misdemeanor / gross misdemeanor criminal offenses may be resolved. The Court handles all ordinance /statutory violations, petitions for Domestic Violence /Anti- harassment Orders, and traffic infractions occurring within the Tukwila City limits. The objective is to make our City a better place to live through responsible and impartial administration of the laws designed to protect the public, while safeguarding the rights of individual citizens. 2013 -2014 Accomplishments ♦ Worked with the Executive Branch in preparation for compliance with Supreme Court Indigent Defense Standards for Criminal Offender Cases; Continue to improve and expand Probation Services Provide Probation and Jail Alternative Services to SeaTac Municipal Court; Expand Jail Alternative Program. Strategic Goals 2, 4, and 5. ♦ Expanded use of technology for the improvement of court services: Receiving credit/ debit card payments at the front counter; Electronic display of court calendar in the lobby. Strategic Goal 4. ♦ Continue to focus on Court's Succession Plan to include participation in State and Local training opportunities. Strategic Goal 4. ♦ Continue to explore use of specialized calendars (Diversion, Interpreter, Re- licensing, etc.), to reduce court costs and improve services. Strategic Goal 4. ♦ Expand participation in county -wide trial court coordination efforts. Strategic Goals 2 & 4. 2015 -2016 Outcome Goals ♦ Participate and support state court efforts to develop a statewide case management system. Strategic Goal 4. ♦ Collaborate with Renton and SeaTac Municipal Courts to expand use of technology for the improvement of court services in an effort to decrease court expenditures: Improve Calendar; Setting; Online forms (including multiple languages); Scanning; Self - scheduling for traffic hearings. Strategic Goal 4. ♦ Work with the Municipal Courts of King County in updating the joint Language Assistance Plan and Payment Policy. Strategic Goal 4. ♦ Participate in Citywide effort towards creating a High Performing Organization. Strategic Goal 4. ♦ Continue to provide input to the Executive Branch in preparation for compliance with Supreme Court Indigent Defense Standards for Criminal Offender Cases: Post Filing Diversion Programs; Improved notification to Public Defenders for assigned cases. Strategic Goal 5. ♦ Coordinate efforts between SCORE and the municipal courts to: Improve communication; Trial court preparation. Strategic Goal 5. ♦ Continue to improve and expand Probation Services: Provide Probation and Jail Alternative; Services to SeaTac Municipal Court; Retool and expand Jail Alternative Program. Strategic Goal 2. 92 2015 - 2016 Biennial Budget City of Tukwila, Washingon ♦ Continue to focus on Court's Succession Plan to include participation in State and Local training opportunities. Strategic Goal 2. ♦ Continue to explore opportunities to reduce court expenditures and improve services. ♦ Continue to participate in county -wide trial court coordination efforts. Strategic Goal 2. ♦ Increase joint meetings with Police Department, Prosecutor and Public Defender to enhance communication, and improve court services. Strategic Goal 2. ♦ Expand community connections to include Courts For Kids (C4K), school collaboration efforts, mock trials, and Faith Based Summit on Domestic Violence. Strategic Goal 2. 2015 -2016 Indicators of Success ♦ Improved efficiencies, access, service and response time for court customers and stakeholders. ♦ Uniformed processes and forms which assists in creating consistency with neighboring courts, which resulting in increased compliance with court orders. ♦ More frequent communication and collaboration between court, public defender, prosecutor and police. ♦ Improved court participation in citywide community outreach efforts. Performance Measures 93 2010 Actual 2011 Actual 2012 Estimated 2013 Projection 2014 Projection Charges filed 5,661 5,100 5,253 5,250 10,500 Criminal hearings held 10,527 10,400 11,500 11,500 23,000 Traffic hearings held 2,832 2,900 3,000 3,500 6,000 City revenues collected 365,346 335,000 366,901 365,000 360,000 93 2015 - 2016 Biennial Budget City of Tukwila, Washingon Budget Changes by Expenditure Type Court Budget Change Percentages Court 01 Salaries 02 Benefits 03 Supplies 04 Services 05 Intergov't 06 Capital Total 2014 Budget $ 703,990 $ 238,406 $ 11,708 $ 142,443 $ - $ - $ 1,096,547 Base Services (7,258) 26,066 5,000 7,550 5 - 31,363 Revenue Backed - - - - - - - Initiatives - - - - - - - Transfers - - - - - - - 2015 Budget $ 696,732 $ 264,472 $ 16,708 $ 149,993 $ 5 $ - $ 1,127,910 Base Services 16,464 19,305 - - - - 35,769 Revenue Backed - - - - - - - Initiatives - - - - - - - Transfers - - - - - - - 2016 Budget $ 713,196 $ 283,777 $ 16,708 $ 149,993 $ 5 $ - $ 1,163,679 Budget Change Percentages Court Budget Change Discussion: Base Services. Budget changes include adjustments in salaries to match actuals and to meet contractual obligations, healthcare cost changes and increases in other employee benefits, increase in 94 01 Salaries 02 Benefits 03 Supplies 04 Services 05 Intergov't 06 Capital Total 2015 Changes Base Services -1.0% 10.9% 42.7% 5.3% 0.0% 0.0% 2.9% Revenue Backed 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Initiatives 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Transfers 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2016 Changes Base Services 2.4% 7.3% 0.0% 0.0% 0.0% 0.0% 3.2% Revenue Backed 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Initiatives 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Transfers 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Budget Change Discussion: Base Services. Budget changes include adjustments in salaries to match actuals and to meet contractual obligations, healthcare cost changes and increases in other employee benefits, increase in 94 2015 - 2016 Biennial Budget City of Tukwila, Washingon supplies for AV Capture All, increase in services for cost of security and increase in home monitoring equipment. Expenditure Summary Court Expenditures By Type 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % Chg 2015 -16 % Chg 10 Salaries &Wages $ 655,315 $ 675,338 $ 703,990 $ 696,732 $ 713,196 -1.03% 2.36% 20 Personnel Benefits 208,008 238,148 238,406 264,472 283,777 10.93% 7.30% 30 Supplies 13,816 45,354 11,708 16,708 16,708 42.71% 0.00% 40 Services 141,192 128,455 142,443 149,993 149,993 5.30% 0.00% 50 Intergovt. Svcs &Taxes 1 1 - 5 5 0.00% 0.00% 60 Capital Outlays - 5,721 - - - 0.00% 0.00% Department Total $ 1,018,332 $ 1,093,017 $ 1,096,547 $ 1,127,910 $ 1,163,679 2.86% 3.17% 95 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contractual agreements. Court - Administration Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Municipal Court Judge 0.47 0.64 $ 92,142 $ 24,270 0.64 $ 92,142 $ 25,653 Court Administrator 0.75 0.75 79,830 27,702 0.75 81,594 29,783 Admin Support Coordinator 1 1 65,784 22,442 1 67,392 24,124 Bailiff Court 1 1 64,728 25,958 1 66,312 27,923 Admin Support Technician 2 2 108,684 53,517 2 114,048 58,118 Admin Support Assistant 0.50 0.50 26,400 5,041 0.50 27,048 5,397 Extra Labor 2,000 - 2,000 - Overtime 3.03 2.96 4,016 - 2.96 4,016 - Total 5.72 5.89 $ 443,584 $158,930 5.89 $ 454,552 $170,998 Court - Probation Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Municipal Court Judge 0.28 0.21 $ 30,714 $ 8,090 0.21 $ 30,714 $ 8,551 Court Administrator 0.25 0.25 26,610 9,234 0.25 27,198 9,928 Probation Officer 1 1 90,444 37,299 1 92,832 39,410 Admin Support Technician 1 1 56,424 30,124 1 57,816 32,484 Admin Support Specialist 0.50 0.50 45,456 20,796 0.50 46,584 22,406 Extra Labor 2,500 - 2,500 - Overtime 1,000 - 1,000 - Dept. Total- Probation 3.03 2.96 $ 253,148 $105,542 2.96 $ 258,644 $112,780 Total 8.75 8.85 $ 696,732 $ 264,472 8.85 $ 713,196 $ 283,777 96 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include miscellaneous office supplies. Services include pro tem judges, pro tem judge review, interpreters, court security, travel, memberships, training, and juror fees, among others. Court Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies - Administration 000.09.512.500.31.00 Supplies - Office $ 6,790 $ 8,773 $ 8,078 $ 13,078 $ 13,078 000.09.512.500.31.90 Supplies - Central Supplies 2,171 - - - - 000.09.512.500.35.00 Supplies - Small Tools & Minor Equipment 1,201 26,158 - - - Supplies - Probation ------------------------------ - - - - -• - - - - - -- - - - 000.09.523.300.31.00 Supplies -Office and Operating 2,971 10,423 3,630 3,630 3,630 000.09.523.300.31.90 Supplies - Central 682 - - - - Total Supplies 13,816 45,354 11,708 16,708 16,708 Services - Administration 000.09.512.500.41.01 Prof Svcs - Pro Tem Judges 7,380 11,100 10,000 12,000 12,000 000.09.512.500.41.03 Prof Svcs - Interpreters 63,806 40,722 52,000 52,000 52,000 000.09.512.500.42.00 Communication - Postage, delivery service, shipping, and KC I -Net Charges 5,280 4,986 5,300 5,300 5,300 000.09.512.500.43.00 Travel - Meals, parking, training -St Court 3,137 5,511 3,500 3,500 3,500 Conf, Regional Trng, Team Trng /Retreat 000.09.512.500.45.00 Rental - Operating rentals and leases 939 1,067 3,058 1,558 1,558 000.09.512.500.48.00 R&M - Annual maintenance costs of JIS 318 3,576 1,000 3,000 3,000 System printer, in -court Fax, Misc. equip. 000.09.512.500.49.00 Misc - Annual memberships, DMCJA, DMCMA, NACM, New employee /Bailiff trng, regional trng, Registration - annual training through DMCMA, DMCJA, Line 7,920 6,659 8,320 8,320 8,320 Staff Conf. 000.09.512.500.49.01 Misc- Printing 3,262 5,248 5,000 6,000 6,000 000.09.512.500.49.04 Misc - Witness & Juror fees 3,477 1,491 3,800 2,000 2,000 000.09.512.500.49.08 Misc - credit card fees 1,500 1,160 - 1,500 1,500 Services- Probation------------------------------------•------------------------- - - - - -• 000.09.523.300.41.00 Prof Svcs - NW Recovery Centers 2,328 5,177 800 5,000 5,000 000.09.523.300.41.01 Prof Svcs - Pro Tem Judges - Review Calendar, Probation Cases - 1,000 1,000 1,000 000.09.523.300.41.03 Prof Svcs - Interpreters for probation appts, Public Defender screening, Jail Alt. Prog. - - 1,000 1,000 1,000 000.09.523.300.41.04 Prof Svcs - Court Security 38,820 38,927 40,500 40,500 40,500 000.09.523.300.42.00 Communication - Postage, fax, and on -line usage 1,344 1,306 2,000 2,000 2,000 000.09.523.300.43.00 Travel - Meals, parking, training for Probation Dept. 1,031 911 2,715 2,715 2,715 000.09.523.300.48.00 R&M - Annual maintenance costs for equipment in Probation Office - - 300 300 300 000.09.523.300.49.00 Misc - Registration for conferences and regional training - - 250 250 250 97 2015 - 2016 Biennial Budget City of Tukwila, Washingon Court, Con't 000.09.523.300.49.01 Misc - Annual memberships 205 315 400 550 550 000.09.523.300.49.02 Misc - Training 444 300 1,500 1,500 1,500 Total Services 141,192 128,455 142,443 149,993 149,993 Intergovernmental 000.09.512.500.53.00 Taxes & Assmnts - Excise tax 1 1 - 5 5 Total Intergovernmental 1 1 - 5 5 Other 000.09.594.120.64.00 Capital - Machinery and Equipment - 5,721 - - - Total Other - 5,721 - - - Total Supplies, Services and Other $ 155,009 $ 179,531 $ 154,151 $ 166,706 $ 166,706 98 2015 - 2016 Biennial Budget City of Tukwila, Washington Executive Assistant (1) Mayor's Office Tukwila Citizens Mayor (1) City Administrator (1) City Attorney City Clerk (1) Deputy City Clerk (1) i ( Admin Support Coordinator (2) Admin Support Tech (1) r I 1 Communications & Gov't. Relations Mgr. (1) Web Comm. Specialist (1) i Design Comm. Specialist (1) Ecomonimc Development Administrator (1) \ l Economic Development Liaison (1) Project Development i Human Services }_r Manager (1) Human Services Coordinator (1) Tourism & Marketing Manager (1) � J Business Community Coordinator (1) Marketing Commnication Coordinator (1) Admin Support Specialist (1) 1 99 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Mayor's Office (03) FUND: General RESPONSIBLE MANAGER: Jim Haggerton FUND NUMBER: 000 POSITION: Mayor Description: The Mayor is the Chief Executive and Administrative Officer of the City, in charge of all departments and employees as set forth by RCW 35A.12.100. The Mayor has general supervision of the administration of all City government and all City interests. It is the Mayor's responsibility to prepare and submit to the City Council a proposed budget and to serve as the official and ceremonial head of the City. The Mayor is assisted in all of his duties by the City Administrator. The Mayor's Office encompasses Administration, the City Attorney's Office, the City Clerk's Office, Communications & Government Relations, Economic Development and Human Services. 2013 -2014 Accomplishments ♦ Implemented the City's Strategic Plan including priority based budgeting and work plans, values identification, High Performing Organization (HPO), Cultural Awareness and process improvement through Lean. Strategic Goal 4. ♦ Facilitated continued improvements on Tukwila International Boulevard, including acquisition of several properties as a part of the City's urban renewal efforts on the Boulevard, transferring site control of the Tukwila Village site to the developer, and vacating 41St Avenue South. Strategic Goal 1. ♦ Improved community outreach and collaboration through the successful development of the Community Connector program and partnership with the school district to provide after school programs in Tukwila elementary schools. Strategic Goal 2. ♦ Created better alignment, more effective reporting relationships and improved procedures through management reorganization, including new Communications Division and expanded Economic Development Division, implementation of new policies such as records retention and city contracts, and improved online information at the City's Digital Records Center. Strategic Goal 4. ♦ Continued strong focus on economic development, with the approval of a tourism promotion area, a development agreement for Washington Place, moving forward with Tukwila Valley South Agreements including relocation of the high pressure gas line, opening of South 184th, and the deed and financing for a new fire station. Strategic Goal 3. 2015 -2016 Outcome Goals ♦ Broaden implementation of the City's Strategic Plan by expanding community outreach efforts city -wide, and promoting Lean training, cultural competency, process improvements and performance measures across all departments. Strategic Goal 4/Priority 4 & 5. ♦ Continue emphasis on economic development including implementing a comprehensive economic development plan and the ongoing projects including the motel sites, Tukwila Village and removal of the Union Pacific railroad track. Strategic Goan /Priorities 1 & 5. ♦ Improve internal and external communications with all of Tukwila's stakeholders through the implementation of a new communications plan. Strategic Goal 1/Priority 6. ♦ Improve knowledge of public meetings and public records for City officials, while streamlining handling of public records request processes City -wide. Strategic Goal 4/Priority 5. 100 2015 - 2016 Biennial Budget City of Tukwila, Washingon ♦ Expand the Digital Records Center to include permit records, thereby eliminating the high - volume of formal public records request for permit documents. Strategic Goal 4, Priority 5. 2015 -2016 Indicators of Success ♦ Continued implementation of Strategic Plan goals including increased partnerships between the City, businesses, nonprofits and other organizations, as well as enhanced leadership by liaisons and staff ensuring that City policies and practices reflect Tukwila's diverse community. ♦ Procurement of the land sale at Tukwila Village for the library parcel and completion of phase 1 and 2, executed purchase and sale agreement with a developer for the motel properties and signed agreements with Union Pacific and BNSF regarding track relocation. ♦ Residents, business owners, and employees report a higher level of communications from the City and have a better understanding of key city issues. ♦ Improvement of public records request process City -wide, resulting in a reduction of time spent and staff needed to fulfill requests. 101 2015 - 2016 Biennial Budget City of Tukwila, Washingon Budget Changes by Expenditure Type Mauor's Office Budget Change Percentages Mauor's Office 01 Salaries 02 Benefits 03 Supplies 04 Services 05 Intergov't 06 Capital Total 2014 Budget $ 1,205,263 $ 393,532 $ 51,059 $ 2,043,253 $ 27,500 $ - $ 3,720,607 Base Services (2,759) 23,222 2,993 73,413 9,500 - 106,369 Revenue Backed - - - 5,000 - - 5,000 Initiatives - - - 505,000 - - 505,000 Transfers 226,632 77,428 17,000 28,000 - - 349,060 2015 Budget $ 1,429,136 $ 494,182 $ 71,052 $ 2,654,666 $ 37,000 $ - $ 4,686,036 Base Services 42,463 38,416 - 7,374 - - 88,253 Revenue Backed - - - - - - - Initiatives - - - (100,000) - - (100,000) Transfers - - - - - - - 2016 Budget $ 1,471,599 $ 532,598 $ 71,052 $ 2,562,040 $ 37,000 $ - $ 4,674,289 Budget Change Percentages Mauor's Office Budget Change Discussion: Base Services. Budget changes include step increases and COLA increases for salaries, healthcare cost changes and increases in other employee benefits, increase in supplies for meeting meals, increase in services to bring budget in line with actual costs and increases in intergovernmental to bring budget in line with actual costs. Initiatives. Increase in public defender costs due to state legislation that limits public defender caseloads. Increase for effective communications and increase for city branding. Additionally, costs were added for an economic development proposal. Transfers. Budget for 1 position previously in Community Development department transferred to Economic Development division and transfer of costs for 2 FTEs previously in the Information Technology department to the Communications division that was created in 2014. 102 01 Salaries 02 Benefits 03 Supplies 04 Services 05 Intergov't 06 Capital Total 2015 Changes Base Services -0.2% 5.9% 5.9% 3.6% 34.5% 0.0% 2.9% Revenue Backed 0.0% 0.0% 0.0% 0.2% 0.0% 0.0% 0.1% Initiatives 0.0% 0.0% 0.0% 24.7% 0.0% 0.0% 13.6% Transfers 18.8% 19.7% 33.3% 1.4% 0.0% 0.0% 9.4% 2016 Changes Base Services 3.0% 7.8% 0.0% 0.3% 0.0% 0.0% 1.9% Revenue Backed 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Initiatives 0.0% 0.0% 0.0% -3.8% 0.0% 0.0% -2.1% Transfers 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Budget Change Discussion: Base Services. Budget changes include step increases and COLA increases for salaries, healthcare cost changes and increases in other employee benefits, increase in supplies for meeting meals, increase in services to bring budget in line with actual costs and increases in intergovernmental to bring budget in line with actual costs. Initiatives. Increase in public defender costs due to state legislation that limits public defender caseloads. Increase for effective communications and increase for city branding. Additionally, costs were added for an economic development proposal. Transfers. Budget for 1 position previously in Community Development department transferred to Economic Development division and transfer of costs for 2 FTEs previously in the Information Technology department to the Communications division that was created in 2014. 102 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Summary Mayor's Office Expenditures By Program 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % Chg 2015 -16 % Chg Mayor's Office $1,180,315 $1,315,165 $ 1,444,308 $ 1,361,486 $ 1,387,026 -5.73% 1.88% Human Services 678,812 793,570 838,053 845,478 854,012 0.89% 1.01% Civil Service 12,180 - - - - 0.00% 0.00% Sister Cities Committee 2,423 1,406 6,475 6,475 6,475 0.00% 0.00% Planning Commission 339 45 3,750 3,750 3,750 0.00% 0.00% Equity & Diversity Committee 2,557 2,506 3,257 3,200 3,200 -1.75% 0.00% Arts Commission 15,752 16,455 26,000 26,000 26,000 0.00% 0.00% Parks Commission 1,739 4,934 3,688 3,688 3,688 0.00% 0.00% Library Advisory Board 3,922 2,089 5,000 5,000 5,000 0.00% 0.00% City Clerk 560,543 567,965 679,808 675,823 694,914 -0.59% 2.82% Economic Development 27,574 31,458 48,408 529,224 486,456 993.26% -8.08% Communications - - - 447,493 425,350 0.00% -4.95% Attorney 595,140 678,993 661,860 778,418 778,418 17.61% 0.00% Department Total $ 3,081,297 $ 3,414,586 $ 3,720,607 $ 4,686,036 $ 4,674,289 25.95% -0.25% Mayor's Office Expenditures By Type 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % Chg 2015 -16 % Chg 10 Salaries & Wages $ 939,850 $1,096,936 $ 1,205,263 $ 1,429,136 $ 1,471,599 18.57% 2.97% 20 Personnel Benefits 279,814 341,091 393,532 494,182 532,598 25.58% 7.77% 30 Supplies 31,919 39,287 51,059 71,052 71,052 39.16% 0.00% 40 Services 1,782,860 1,886,837 2,043,253 2,654,666 2,562,040 29.92% -3.49% 50 Intergovt. Svcs & Taxes 24,655 50,436 27,500 37,000 37,000 34.55% 0.00% 60 Capital Outlays 22,200 - - - - 0.00% 0.00% Department Total $ 3,081,297 $ 3,414,586 $ 3,720,607 $ 4,686,036 $ 4,674,289 25.95% -0.25% 103 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Mauor's Office Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Mayor 1 1 $ 101,328 $ 32,722 1 $ 103,368 $ 35,123 City Administrator 1 1 163,560 47,235 1 166,966 50,693 Economic Development Admin 1 1 137,376 31,022 1 140,112 33,122 Executive Assistant 1 1 70,004 33,084 1 73,884 36,065 Project Development Manager 1 1 88,526 30,290 1 93,867 33,202 Economic Dev. Liaison 1 96,552 27,050 1 98,928 28,817 Government Relations Mgr 1 0 - - 0 - - Comm Program Manager 1 102,229 39,050 1 108,923 42,838 Admin Support Coordinator - Comm 2 130,080 51,134 2 133,536 55,053 Program Manager 1 1 103,824 28,244 1 106,626 30,150 Admin Support Coordinator 1 1 65,040 29,439 1 66,624 31,681 City Clerk 1 1 98,232 32,049 1 100,152 34,396 Deputy City Clerk 1 1 75,408 20,634 1 76,896 22,130 Admin Support Technician 1 1 56,424 30,697 1 57,996 33,091 Admin Support Coordinator 1.75 2 129,480 61,531 2 132,648 66,237 Extra Labor 10,500 - 10,500 - Overtime 573 - 573 - Department Total 12.75 16 $ 1,429,136 $ 494,182 16 $ 1,471,599 $ 532,598 104 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include small tools and equipment; services include travel, equipment replacement and O &M charges, insurance subscriptions and memberships, among others. Mauor's Office Object Code Account Name, Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 31.xx Supplies $ 31,919 $ 38,297 $ 46,124 $ 60,617 $ 60,617 35.xx Small tools - 990 4,935 10,435 10,435 Total Supplies 31,919 39,287 51,059 71,052 71,052 Services 41.xx Professional services 1,503,158 1,501,542 1,596,230 2,050,288 1,990,288 42.xx Communication 73,610 58,590 74,600 154,600 114,600 43.xx Travel 10,645 14,959 19,800 33,800 36,300 44.xx Advertising 5,148 8,127 14,750 19,750 19,750 45.xx Operating leases 15,547 8,657 19,900 19,300 19,300 45.94 Equipment rental replacement 2,108 2,645 2,645 2,888 2,888 45.95 Equipment rental O &M 10,980 7,149 8,703 10,465 10,989 48.xx Repair and maintenance 10,482 10,184 19,150 21,150 21,150 49.xx Miscellaneous 151,183 274,983 287,475 342,425 346,775 Total Services 1,782,860 1,886,837 2,043,253 2,654,666 2,562,040 Other 51.xx Intergovernmental 24,655 50,435 27,500 37,000 37,000 64.xx Capital 22,200 - - - - Total Supplies, Services, Other $ 1,861,634 $ 1,976,559 $ 2,121,812 $ 2,762,718 $ 2,670,092 105 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Mayor's Office (03) FUND: General RESPONSIBLE MANAGER: Jim Haggerton DIVISION: Administration FUND NUMBER: 000 POSITION: Mayor Description The Administration division of the Mayor's Office consists of the Mayor, City Administrator, and an Executive Assistant. Administration provides overall management direction to the City organization and is responsible for implementing policy direction, overseeing and managing City operations and evaluating City programs. Administration prepares and recommends a biennial budget, executes all City contracts, coordinates with inter - governmental relations, provides guidance and support to City departments, and facilitates the achievement of the City's Strategic Plan goals and priorities. The Mayor serves as the Chief Executive Officer and is elected to a four -year term. The Mayor appoints the City Administrator, with confirmation by the City Council. The City Administrator oversees all City operations, implements policy direction established by the Mayor and City Council, manages the daily operations of the City, and establishes work plans for departments. Through the leadership team, the City Administrator coordinates operations, develops programs, evaluates performance, and manages activities to assure City services are effectively and efficiently provided. Expenditure Summary Mayor's Office - Administration Expenditures 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries & Wages $ 457,181 $ 592,233 $ 665,586 $ 339,892 $ 349,218 i - 48.93% 2.74% 20 Personnel Benefits 123,843 175,465 199,574 113,041 121,881 - 43.36% 7.82% 30 Supplies 11,748 14,953 11,550 17,200 17,200 48.92% 0.00% 40 Services 540,688 482,079 540,098 854,353 861,727 58.18% 0.86% 50 Intergovt. Services &Taxes 24,655 50,436 27,500 37,000 37,000 34.55% 0.00% 60 Capital Outlays 22,200 - - - - 0.00% 0.00% Expenditure Total $ 1,180,315 $ 1,315,165 $ 1,444,308 $ 1,361,486 $ 1,387,026 -5.73% 1.88% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Mayor's Office - Administration Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Mayor 1 1 $ 101,328 $ 32,722 1 $ 103,368 $ 35,123 City Administrator 1 1 163,560 47,235 1 166,966 50,693 Executive Assistant 1 1 70,004 33,084 1 73,884 36,065 Government Relations Mgr 1 0 - - 0 - - Extra Labor 5,000 - 5,000 - Department Total 4 3 $ 339,892 $ 113,041 3 $ 349,218 $ 121,881 106 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies includes office supplies and meals for meetings; services include public defender costs, consulting, travel, memberships, among others; intergovernmental includes election and voter registration costs, among others. Mayor's Office - Adminstration Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.03.513.100.31.00 Supplies - Office $ 10,864 $ 14,953 $ 11,550 $ 12,200 $ 12,200 000.03.513.100.31.43 Supplies - Meeting Meals - - - 5,000 5,000 000.03.513.100.31.90 Supplies - Central Supplies 884 - - - - Total Supplies 11,748 14,953 11,550 17,200 17,200 Services 000.03.512.500.41.00 Prof Svcs - Public Defender Costs 199,618 212,725 202,000 477,000 477,000 000.03.513.100.41.01 Prof Svcs - POEL 2,500 16,598 32,500 32,500 32,500 000.03.513.100.41.02 Prof Svcs -City of Opportunity scholarship, Strategic Plan, Washington DC consultants 210,252 123,795 185,000 185,000 185,000 000.03.513.100.42.00 Communication - Telecom chgs - 46 - - - 000.03.513.100.43.00 Travel - Travel for NLC, AWC conferences, SWKC Chamber events, etc. 8,183 10,406 6,000 14,000 16,500 000.03.513.100.45.00 Rental - Operating Rentals and leases 1,821 3,977 2,200 2,600 2,600 000.03.513.100.45.94 Rental - Equipment Replacement Fund 2,108 2,645 2,645 2,888 2,888 000.03.513.100.45.95 Rental - Equipment Rental O &M 10,980 7,149 8,703 10,465 10,989 000.03.513.100.48.00 R&M- Repairs for 1 copier and 2 printers - - 3,250 3,250 3,250 000.03.513.100.49.00 Misc - Community recognition 1,683 8,662 4,250 4,500 4,500 000.03.513.100.49.01 Misc - Memberships in various national, state, and local organizations and subscriptions 50,094 50,515 50,050 56,500 60,000 000.03.513.100.49.03 Misc - Employee appreciation 9,321 7,848 5,000 11,000 11,000 000.03.513.100.49.05 Misc - Registrations: AWC and NLC meetings, other meetings and training 595 2,484 2,500 3,650 4,500 000.03.513.100.49.51 Misc- Carpool subsidies 8,325 4,425 6,000 6,000 6,000 000.03.513.100.49.53 Misc - Hearing Examiner fees for appeals 2,306 311 - - - 000.03.513.100.49.56 Misc - Green initiatives 32,903 30,493 30,000 45,000 45,000 Total Services 540,688 482,079 540,098 854,353 861,727 Intergovernmental 000.03.513.100.53.00 Taxes &Assmnts - Excise tax 0 1 - - - 000.03.511.700.51.00 Intergvrmmntl Prof Svcs - Election costs 703 24,564 9,500 9,500 9,500 000.03.511.800.51.00 Intergvrmmntl Prof Svcs - King County voter registration costs 18,986 22,436 13,000 22,500 22,500 000.03.562.000.51.00 Intergvrmmntl Prof Svcs - Liquor profits excise tax 4,965 3,435 5,000 5,000 5,000 Total Intergovernmental 24,655 50,436 27,500 37,000 37,000 Other 000.03.594.300.64.00 Capital - Machinery & Equipment 22,200 - - - - Total Other 22,200 - - - - Total Supplies, Services and Other $ 599,291 $ 547,468 $ 579,148 $ 908,553 $ 915,927 107 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Mayor (03) FUND: General RESPONSIBLE MANAGER: Evelyn Boykan DIVISION: Human Services FUND NUMBER: 000 POSITION: Program Manager Description The mission of Tukwila Human Services is to provide assistance to the community in accessing human services. Functions include contract management of providers, which includes implementation, management, and monitoring - including performance objectives and outcomes. Functions also include the management of the City's Community Development Block Grant funds, and provision of information and referral to residents and community -at- large. Additionally, the office supports regional and sub - regional activities and tracks on -going human service needs of the community. Expenditure Summary Mayor's Office - Human Services Expenditures 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries & Wages $ 162,911 $ 167,959 $ 171,569 $ 169,937 $ 174,323 - 0.95% 2.58% 20 Personnel Benefits 48,747 52,248 53,626 57,683 61,831 7.57% 7.19% 30 Supplies 1,249 1,847 1,688 1,688 1,688 0.00% 0.00% 40 Services 465,906 571,515 611,170 616,170 616,170 0.82% 0.00% Expenditure Total $ 678,812 $ 793,570 $ 838,053 $ 845,478 $ 854,012 0.89% 1.01% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Manor's Office - Human Services Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Program Manager 1 1 $ 103,824 $ 28,244 1 $ 106,626 $ 30,150 Admin Support Coordinator 1 1 65,040 29,439 1 66,624 31,681 Extra Labor 500 - 500 - Overtime 573 - 573 - Department Total 2 2 $ 169,937 $ 57,683 2 $ 174,323 $ 61,831 108 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies includes miscellaneous office supplies; services include referral information for different community groups, registration, and memberships, among others. Manor's Office - Human Services Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.03.557.201.31.00 Supplies - Office & Operating $ 1,134 $ 1,847 $ 1,688 $ 1,688 $ 1,688 000.03.557.201.31.90 Supplies - Small Tools & Minor Equipment 115 - - - - Total Supplies 1,249 1,847 1,688 1,688 1,688 Services 000.03.557.201.41.00 Prof Svcs -Information and Referral: crisis 463,907 445,999 483,470 483,470 483,470 lines, capacity building; Positive and Healthy Relationships: mental health counseling, substance abuse, sexual abuse, family support services; Support for Self- Sufficiency: aging in place, legal support eviction prevention, neighborhood legal clinics; Safety Net: homeless shelters, domestic violence support services, food banks, medical, dental, financial eviction prevention. 000.03.557.201.42.00 Communication - Telecom - 237 - - - 000.03.557.201.43.00 Travel - Parking for various meetings - regional and sub - regional 195 148 500 500 500 000.03.557.201.49.00 Misc - Associations, registrations, professional development, translation, childcare 1,746 54,933 1,700 1,700 1,700 000.03.557.201.49.01 Misc - Human Services Commission mtgs, food, program registrations, materials 58 - 500 500 500 000.03.557.202.49.01 Misc - CDBG grant costs - 70,198 125,000 130,000 130,000 Total Services 465,906 571,515 611,170 616,170 616,170 Total Supplies, Services and Other $ 467,155 $ 573,362 $ 612,858 $ 617,858 $ 617,858 109 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Mayor (03) FUND: General RESPONSIBLE MANAGER: David Cline DIVISION: Sister Cities Committee FUND NUMBER: 000 POSITION: City Administrator Description The Sister City Committee was created in 1984. Since that time, many friendships have developed. Delegations from Ikawa and Miyoshi have visited Tukwila, and representatives from the City have had the opportunity to visit our sister cities in Japan. Funds have been used in two ways; to cover major expenses involved in hosting delegations on their visits to Tukwila; and to pay for gifts and miscellaneous expenses associated with the preparation of a group of Tukwila citizens (adults and students) to journey to our Sister City. In 2012, our relationship status with Miyoshi was put on emeritus status, due to staffing changes and a desire to re- evaluate the goals and objectives of the Committee. The Tukwila community has changed dramatically in the last 20 years, and is made up of many different ethnic communities, linguistic communities, and communities of interest. These communities are what make Tukwila unique, dynamic and positioned to be a model for other cities. As the City's relationship with these communities grows, we need to build bridges - connecting, sharing and recognizing groups for the good of each and the betterment of all. Expenditure Summary Mayor's Office - Sister City Committee Expenditures 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 30 Supplies $ 1,957 $ 1,406 $ 425 $ 425 $ 425 0.00% 0.00% 40 Services 466 - 6,050 6,050 6,050 0.00% 0.00% Expenditure Total $ 2,423 $ 1,406 $ 6,475 $ 6,475 $ 6,475 0.00% 0.00% 110 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies includes miscellaneous office supplies; services include translation services, tour planning, registrations, among others. Mauor's Office - Sister Citu Committee Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.03.513.204.31.00 Supplies - Office & Operating $ 1,957 $ 1,406 $ 425 $ 425 $ 425 Total Supplies 1,957 1,406 425 425 425 Services 000.03.513.204.41.00 Prof Svcs - Translation services, tour planning agency fees - - 500 500 500 000.03.513.204.43.00 Travel - Combined Sister Cities mtgs w /The Dalles, assigned staff travel to - - 5,050 i 5,050 5,050 Miyoshi 000.03.513.204.49.00 Misc- Registrations, prof. Trng, development of brochures, post -visit memoir books 466 - 500 500 500 Total Services 466 - 6,050 6,050 6,050 Total Supplies, Services and Other $ 2,423 $ 1,406 $ 6,475 $ 6,475 $ 6,475 111 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Mayor (03) FUND: General RESPONSIBLE MANAGER: David Cline DIVISION: Planning Commission FUND NUMBER: 000 POSITION: City Administrator Description The Planning Commission consists of seven members. The mission of the Planning Commission is to conduct public hearings on and decide land use applications or forward recommendations to the City Council. The Planning Commission also serves as the Board of Architectural Review, which reviews the design of commercial and multi - family developments. It also reviews and makes recommendations regarding the Comprehensive Plan and Zoning Regulations. Expenditure Summary Mayor's Office - Planning Commission Expenditures 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 30 Supplies $ 54 $ - $ 2,250 $ 2,250 $ 2,250 0.00% 0.00% 40 Services 286 45 1,500 1,500 1,500 0.00% 0.00% Expenditure Total $ 339 $ 45 $ 3,750 $ 3,750 $ 3,750 0.00% 0.00% Expenditure Detail — Supplies, Services and Other Supplies includes miscellaneous office supplies; services include travel, registration memberships, among others. Mayor's Office - Planning Commission Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.03.558.600.31.00 Supplies - Office & Operating $ 54 $ - $ 2,250 $ 2,250 $ 2,250 Total Supplies 54 - 2,250 2,250 2,250 Services 000.03.558.600.43.00 Travel - Meals, mileage, parking for State 111 - 500 500 500 APA conference, training, meetings 000.03.558.600.49.00 Misc - APA memberships for 7 commissioners, plus misc expenses 175 45 1,000 1,000 1,000 Total Services $ 286 $ 45 $ 1,500 $ 1,500 $ 1,500 Total Supplies, Services and Other $ 339 $ 45 $ 3,750 $ 3,750 $ 3,750 112 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Mayor (03) FUND: General RESPONSIBLE MANAGER: David Cline DIVISION: Equity & Diversity Comm. FUND NUMBER: 000 POSITION: City Administrator Description The City of Tukwila, in partnership with the Tukwila School District, will identify and implement strategies to involve more families and children of color and other diverse populations in school and community activities. These strategies include: ♦ Promote education and understanding that accepts, appreciates, and celebrates diversity, and strives to eliminate prejudice and discrimination in the Tukwila community. ♦ Provide information, communication, and forums for better understanding and acceptance of ethnic and cultural differences. ♦ Bring together all citizens for the purpose of making them feel welcome and part of the community. The Commission is made up of nine members appointed by the Mayor and confirmed by the City Council. Expenditure Summary Mayor's Office - Equity and Diversity Commission Expenditures 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 30 Supplies $ - $ 111 $ 1,357 $ 1,200 $ 1,200 41.57% 0.00% 40 Services 2,557 2,395 1,900 2,000 2,000 5.26% 0.00% Expenditure Total $ 2,557 $ 2,506 $ 3,257 $ 3,200 $ 3,200 - 1.75% 0.00% Expenditure Detail - Supplies, Services and Other Supplies includes miscellaneous office supplies; services include program costs including grants, among others. Mayor's Office - Eauitu & Diversity Commission Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.03.513.203.31.00 Supplies - Office & Operating $ - $ 111 $ 1,357 $ 1,200 $ 1,200 Total Supplies - 111 1,357 1,200 1,200 Services 000.03.513.203.49.00 Misc - Equity & Diversity Commission program costs including grants 2,557 2,395 1,900 2,000 2,000 Total Services 2,557 2,395 1,900 2,000 2,000 Total Supplies, Services and Other $ 2,557 $ 2,506 $ 3,257 $ 3,200 $ 3,200 113 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Mayor (03) FUND: General RESPONSIBLE MANAGER: David Cline DIVISION: Arts Commission FUND NUMBER: 000 POSITION: City Administrator Description The mission of the Tukwila Arts Commission is to promote all artistic and cultural activities within the City for the ultimate enjoyment of visual and performing arts by our residents, businesses, and visitors. Expenditure Summary Mayor's Office - Arts Commission Expenditures 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 30 Supplies $ 438 $ 5,066 $ 9,035 $ 9,035 $ 9,035 0.00% 0.00% 40 Services 15,315 11,390 16,965 16,965 16,965 I 0.00% 0.00% Expenditure Total $ 15,752 $ 16,455 $ 26,000 $ 26,000 $ 26,000 0.00% 0.00% Expenditure Detail - Supplies, Services and Other Supplies include office supplies and small tools; services include advertising, grants, repair & maintenance of art work, memberships, and registrations, among others. Mayor's Office - Arts Commission Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.03.573.900.31.00 Supplies - Office & Operating $ 438 $ 470 $ 1,000 $ 1,000 $ 1,000 000.03.573.900.31.01 Supplies - Banner - 3,605 3,100 3,100 3,100 000.03.573.900.35.00 Small Tools - Instruments - 990 4,935 4,935 4,935 Total Supplies 438 5,066 9,035 9,035 9,035 Services 000.03.573.900.41.01 Prof Svcs - Rainier Symphony 7,000 7,000 7,000 7,000 7,000 000.03.573.900.41.03 Prof Svcs - Cultural Education Grant support for All Nations Cup performances 1,874 900 5,000 5,000 5,000 000.03.573.900.44.00 Advertising - Tukwila Days, All Nations 329 64 450 450 450 Cup, Recycled Art Show & Rotating Art Exhibit 000.03.573.900.45.00 Rental - E quipment rentals for art shows - - 500 500 500 (Tukwila Days and Recycled Art Show) 000.03.573.900.48.00 R &M - Care of artwork 2,205 962 2,500 2,500 2,500 000.03.573.900.49.00 Misc - Memberships, training and workshops 3,907 2,464 1,515 1,515 1,515 Total Services 15,315 11,390 16,965 16,965 16,965 Total Supplies, Services and Other $ 15,752 $ 16,455 $ 26,000 $ 26,000 $ 26,000 114 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Mayor (03) FUND: General RESPONSIBLE MANAGER: David Cline DIVISION: Parks Commission FUND NUMBER: 000 POSITION: City Administrator Description The Parks Commission's foremost responsibility is to advise the Administration and City Council about recreation services and park - related issues, such as land acquisition, development, expansion, and operation. The Parks Commission typically reviews proposed fees and charges and hosts meetings for neighbors of proposed parks. Expenditure Summary Mayor's Office - Parks Commission Expenditures 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 30 Supplies $ 727 $ 2,954 $ 1,688 $ 1,688 $ 1,688 0.00% 0.00% 40 Services 1,012 1,980 2,000 2,000 2,000 0.00% 0.00% Expenditure Total $ 1,739 $ 4,934 $ 3,688 $ 3,688 $ 3,688 0.00% 0.00% Expenditure Detail - Supplies and Services Supplies includes miscellaneous office supplies; services include memberships, registrations, among others. Mayor's Office - Parks Commission Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.03.576.800.31.00 Supplies - Office & Operating $ 727 $ 2,954 $ 1,688 $ 1,688 $ 1,688 Total Supplies 727 2,954 1,688 1,688 1,688 Services 000.03.576.800.49.00 Misc - Memberships, training and workshops 1,012 1,980 2,000 2,000 2,000 Total Services 1,012 1,980 2,000 2,000 2,000 Total Supplies, Services and Other $ 1,739 $ 4,934 $ 3,688 $ 3,688 $ 3,688 115 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Mayor (03) FUND: General RESPONSIBLE MANAGER: David Cline DIVISION: Library Advisory Board FUND NUMBER: 000 POSITION: City Administrator Description The Library Advisory Board meets monthly on library issues and serves in an advisory role to the City Council. Board members continually work for better library services for the citizens of Tukwila. Expenditure Summary Mayor's Office - Library Advisory Board Expenditures 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 30 Supplies $ 3,922 $ 1,889 $ 5,000 $ 5,000 $ 5,000 0.00% 0.00% 40 Services - 200 - - - 0.00% 0.00% Expenditure Total $ 3,922 $ 2,089 $ 5,000 $ 5,000 $ 5,000 0.00% 0.00% Expenditure Detail - Supplies, Services and Other Supplies includes miscellaneous office supplies. Mayor's Office - Library Advisory Board Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.03.572.210.31.00 Supplies - Office & Operating $ 3,922 $ 1,889 $ 5,000 $ 5,000 $ 5,000 Total Supplies 3,922 1,889 5,000 5,000 5,000 Services 000.03.572.210.41.00 Travel - Parking, mileage - 200 - - - Total Services - 200 - - - Total Supplies, Services and Other $ 3,922 $ 2,089 $ 5,000 $ 5,000 $ 5,000 116 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Mayor (03) FUND: General RESPONSIBLE MANAGER: Christy O'Flaherty DIVISION: City Clerk FUND NUMBER: 000 POSITION: City Clerk Description The purpose of the City Clerk's Office is to provide to the public a point of access for specific municipal service functions as the official records depository and archivist for the City. This office manages the retention and retrieval of all official City records, oversees administration of City Council meetings, including agenda coordination and development and preparation of the official minutes. Other responsibilities include oversight of the imaging system, automating legislative history, public records requests, providing reception and telephone answering services for the City, recording contracts and agreements, issuing pet licenses, and providing notary services. City Clerk staff also participate in local, state, and international associations relative to their positions. Expenditure Summary Mayor's Office - City Clerk Expenditures 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries & Wages $ 319,758 $ 334,842 $ 363,108 $ 359,544 $ 367,692 -0.98% 2.27% 20 Personnel Benefits 107,220 113,083 140,332 144,911 155,854 326% 7.55% 30 Supplies 5,773 5,878 10,308 10,308 10,308 0.00% 0.00% 40 Services 127,793 114,162 166,060 161,060 161,060 - 3.01% 0.00% Expenditure Total $ 560,543 $ 567,965 $ 679,808 $ 675,823 $ 694,914 -0.59% 2.82% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Mayor's Office - Ciiu Clerk Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits City Clerk 1 1 $ 98,232 $ 32,049 1 $ 100,152 $ 34,396 Deputy City Clerk 1 1 75,408 20,634 1 76,896 22,130 Admin Support Technician 1 1 56,424 30,697 1 57,996 33,091 Admin Support Coordinator 1.75 2 129,480 61,531 2 132,648 66,237 Department Total 4.75 5 $ 359,544 $ 144,911 5 $ 367,692 $ 155,854 117 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include office and operating supplies; services include City -wide advertising, postage, security for records center, memberships, and registrations, among others. Manor's Office - Citu Clerk Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.03.514.300.31.00 Supplies - Office & Operating all stations $ 3,577 $ 5,878 $ 10,308 $ 10,308 $ 10,308 000.03.514.300.31.90 Supplies - Central 2,196 - - - - Total Supplies 5,773 5,878 10,308 10,308 10,308 Services 000.03.514.300.41.00 Prof Svcs - Plantscapes indoor plant care, Minute composition 1,977 4,982 6,000 6,000 6,000 000.03.514.300.42.00 Communication - Security Alarm for 540 748 600 600 600 Records Ctr 000.03.514.300.42.02 Postage - City -wide postage 73,070 57,559 72,000 72,000 72,000 000.03.514.300.43.00 Travel - Travel to WMCA, IIMC, ARMA conf. , CMC & MMC and laser fiche trngs 1,973 3,316 5,500 5,500 5,500 000.03.514.300.44.00 Advertising - City -wide advertising - public hearings, call for bids, RFP /RFQs, auctions 4,819 8,063 12,300 12,300 12,300 000.03.514.300.45.00 Rental - Postage meter lease - software /hardware upgrades 13,726 4,680 15,100 10,100 10,100 000.03.514.300.48.00 R &M - C opiers, laser fiche, agenda management program 8,277 9,222 12,000 12,000 12,000 000.03.514.300.49.00 Misc - Memberships /Training - WMCA, IIMC, ARMA, King County Clerks 2,848 4,917 6,200 6,200 6,200 000.03.514.300.49.01 Printing - Business cards 104 - 100 100 100 000.03.514.300.49.02 Microfilming, Imaging - City -wide microfilming, records purging, digitization of microfilmed docs 15,694 15,953 31,529 31,529 31,529 000.03.514.300.49.04 Recorded Documents - City -wide recording of documents 4,300 4,300 4,300 4,300 4,300 000.03.514.300.49.08 Credit Card Fees - PPI credit card fees 465 422 431 431 431 Total Services 127,793 114,162 166,060 161,060 161,060 Total Supplies, Services and Other $ 133,565 $ 120,040 $ 176,368 $ 171,368 $ 171,368 118 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Mayor (03) FUND: General RESPONSIBLE MANAGER: Derek Speck DIVISION: Economic Development FUND NUMBER: 000 POSITION: Econ. Dev. Administrator Description The Economic Development division of the Mayor's Office leads the City's business retention and attraction efforts, facilitates commercial real estate development, and serves as a general liaison to the business community. The Division manages real estate related projects, urban renewal, and tourism. The Division also provides coordination and leadership for organizational development, strategic planning, and special projects. Expenditure Summary Mauor's Office - Economic Develomnent Expenditures 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries &Wages $ - $ - $ 5,000 $ 327,454 $ 337,907 6449.08% 3.19% 20 Personnel Benefits - - - 88,362 95,141 0.00% 7.67% 30 Supplies 661 106 4,658 4,658 4,658 0.00% 0.00% 40 Services 26,913 31,352 38,750 108,750 48,750 180.65% - 55.17% Expenditure Total $ 27,574 $ 31,458 $ 48,408 $ 529,224 $ 486,456 993.26% -8.08% Expenditure Detail - Salaries, Benefits and Other Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Ma ior's Office - Economic Development Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Economic Development Admin 1 1 137,376 31,022 1 140,112 33,122 Project Development Manager 1 1 88,526 30,290 1 93,867 33,202 Economic Deve. Liaison 1 96,552 27,050 1 98,928 28,817 Extra Labor 5,000 - 5,000 - Overtime - - - - Department Total 2 3 $ 327,454 $ 88,362 3 $ 337,907 $ 95,141 119 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include office and operating supplies; services include marketing, advertising, memberships and registrations, among others. Mauor's Office - Ecomomic Develovment Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.03.552.100.31.00 Supplies - Office and Operating $ 661 $ 106 $ 4,658 $ 4,658 $ 4,658 Total Supplies 661 106 4,658 4,658 4,658 Services 000.03.552.100.41.00 Prof Svcs - Economic Development Plan 16,750 18,000 22,500 82,500 22,500 Initiative, SKCEDI: Small Business Development Center, SKCEDI: Seattle Southside Business Attraction, Southcenter Marketing Partnership, Chamber of Commerce, economic development plan, Misc Prof Svcs 000.03.552.100.43.00 Travel - Meals, mileage, and training 183 1,089 2,250 6,250 6,250 000.03.552.100.44.00 Advertising - Marketing info and materials - - 2,000 2,000 2,000 000.03.552.100.49.00 Misc - Enterprise Seattle, website improvements, NW Properties website, Tuk Intl Blvd 9,980 12,263 12,000 18,000 18,000 Total Services 26,913 31,352 38,750 108,750 48,750 Total Supplies, Services and Other $ 27,574 $ 31,458 $ 43,408 $ 113,408 $ 53,408 120 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Mayor (03) FUND: General RESPONSIBLE MANAGER: Rachel Bianchi DIVISION: Communications FUND NUMBER: 000 POSITION: Comm. & Gov't Rel. Mgr. Description The Communications Division in the Mayor's Office is responsible for ensuring accurate, timely and effective communications with Tukwila's residents, businesses, visitors and employees, as well as the media. The Communications Division supports every City department to inform stakeholders of key issues and events, and to help find and tell the great stories within the City of Tukwila. Serving a diverse community, the Division ensures a broad use of communications methods and encourages two -way communications and feedback, with the goal of encouraging a true conversation within our community. Expenditure Summary Mayor's Office - Communication Expenditures 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries & Wages S - $ - $ - $ 232,309 $ 242,459 0.00% 4.37% 20 Personnel Benefits - - - 90,184 97,891 0.00% 8.55% 30 Supplies - - - 14,500 14,500 0.00% 0.00% 40 Services - - - 110,500 70,500 0.00% - 36.20% Expenditure Total $ - $ - $ - $ 447,493 $ 425,350 0.00% -4.95% Expenditure Detail - Salaries, Benefits and Other Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Mauor's Office - Communications Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Comm Program Manager 1 $ 102,229 $ 39,050 1 $ 108,923 $ 42,838 Admin Support Coordinator - Comm 2 130,080 51,134 2 133,536 55,053 Extra Labor - - - - Overtime - - - - Department Total 0 3 $ 232,309 $ 90,184 3 $ 242,459 $ 97,891 121 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Professional services and contracts in the Communication division include travel, advertising, equipment replacement and O &M charges, membership, and registrations, among others. Mauor's Office - Communication Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.03.518.110.31.00 Supplies - Office & Operating $ - $ - $ - $ 9,000 $ 9,000 000.03.518.110.31.01 Supplies - Banner - - - - - 000.03.518.110.35.00 Small Tools & Minor Equipment -Video equipment, etc - 5,500 5,500 Total Supplies - - - 14,500 14,500 Services 000.03.518.110.41.00 Prof Svcs - Website assistance - - - 2,500 2,500 000.03.518.110.42.00 Communication - Postage, translation, banners, etc - - - 80,000 40,000 000.03.518.110.43.00 Travel - Mileage, parking, other travel for events - - - 2,000 2,000 000.03.518.110.44.00 Advertising - Tukwila Reporter - - - 5,000 5,000 000.03.518.110.45.00 Rental - Video equipment - - - 4,000 4,000 000.03.518.110.48.00 R &M- Misc equipment as needed - - - 2,000 2,000 000.03.518.110.49.00 Misc - Memberships, training and workshops - - - 5,000 5,000 000.03.518.110.49.01 Misc- Memberships, dues and subscriptions - - - 1,500 1,500 000.03.518.110.49.03 Misc - Printing and Binding - - - 6,500 6,500 000.03.518.110.49.05 Misc- Registrations - - - 2,000 2,000 Total Services - - - 110,500 70,500 Total Supplies, Services and Other $ - $ - $ - $ 125,000 $ 85,000 122 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Mayor (03) FUND: General RESPONSIBLE MANAGER: Rachel Turpin DIVISION: Legal Services FUND NUMBER: 000 POSITION: Contract City Attorney Description The mission and primary function of the City Attorney's Office is to provide legal advice and counsel to the City Administration and City Council, to prosecute persons cited into Tukwila Municipal Court, to defend the City against claims and suits, and to approve contracts as to legal form, support the public records request process, and provide oversight to the Clerk's Office. Expenditure Summary Mayor's Office - City Attorney (Contracted) Expenditures 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries & Wages $ - $ 1,902 $ - $ - $ - 0.00% 0.00% 20 Personnel Benefits 2 295 - - - 0.00% 0.00% 30 Supplies 4,510 5,077 3,100 3,100 3,100 0.00% 0.00% 40 Services 590,628 671,719 658,760 775,318 775,318 17.69% 0.00% Expenditure Total $ 595,140 $ 678,993 $ 661,860 $ 778,418 $ 778,418 17.61% 0.00% Expenditure Detail - Supplies, Services and Other Supplies budget has been eliminated in the current biennial budget. Services include instructor fees, travel, equipment replacement and O &M charges, membership, and registrations, among others. MaUor's Office - Citu Attorr e Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.06.515.200.31.00 Supplies - Office $ 3,799 $ 5,077 $ 3,100 $ 3,100 $ 3,100 000.06.515.200.31.90 Supplies - Central Supplies 711 - - - - Total Supplies 4,510 5,077 3,100 3,100 3,100 Services 000.06.515.200.41.00 Prof Svcs - Public Records Request initiative, courier and other services 8,518 15,906 2,000 92,000 92,000 000.06.515.200.41.01 Prof Svcs - Contracted attorney services 305,017 320,005 340,200 350,406 350,406 000.06.515.200.41.02 Prof Svcs - Prosecution services - 119,605 105,060 121,412 121,412 000.06.515.200.41.03 Prof Svcs - Special matters 275,023 215,829 205,000 205,000 205,000 000.06.515.200.42.00 Communication - 2,000 2,000 2,000 000.06.515.200.45.00 Rental - Water cooler rental - - 2,100 2,100 2,100 000.06.515.200.48.00 R &M - Copier maintenance and repairs - - 1,400 1,400 1,400 000.06.515.200.49.00 Misc - Printing of specialized forms and other misc. expenses 2,070 375 1,000 1,000 1,000 Total Services 590,628 671,719 658,760 775,318 775,318 Total Supplies, Services and Other $ 595,138 $ 676,796 $ 661,860 $ 778,418 $ 778,418 123 2015 - 2016 Biennial Budget City of Tukwila, Washingon This page intentionally left blank 124 2015 - 2016 Biennial Budget City of Tukwila, Washingon Parks & Recreation Parks & Recreation Director (1) Parks & Recreation Analyst (1) Maint & Ops Superintendent (1) Golf Maintenance Supervisor (1) Lead Maintenance Specialist (1) Maintenance Specialist (2.25) Fleet Technician (1) Park Maintenance Supervisor (1) Lead Maintenance Specialist (1) Maintenance Specialist (4.75) Maint. Specialist Stewardship (.75) Recreation Superintendent (1) L J r 1 Senior Program Coordinator (1) Special Interest Coordinator (1) J Fitness & Athletic Specialist (1) J Volunteer & Event Coordinator (1) Vol & Event Support Coord. (1) J Youth & Teen Coordinator (1) J Teen Program Specialist (1) Youth Program Specialist (1) Preschool Prog. Assistant (.50) Recreation Superintendent (1) Golf Coordinator (1) Golf Support Assistant (2) Facility Coordinator (1) Facility Support Assistant (1) Facility Support Technician (1) Fiscal Specialist (1) 125 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Recreation (07) FUND: General RESPONSIBLE MANAGER: Rick Still FUND NUMBER: 000 POSITION: Director Description: The mission of the Parks and Recreation Department is to enhance the quality of life for residents, businesses and visitors through quality recreational opportunities, services, and facilities. 2013 -2014 Accomplishments ♦ Parks, Recreation and Open Space (PROS) Plan adopted by City Council. Strategic Goals 1, 2, 3, 4, and 5. ♦ Duwamish Hill Preserve Phase 2 Design & Development Grants Awarded and design completed. ♦ Expansion of Trail property acquired near 112th. Strategic Goal 1. ♦ Added Student positions to Park and Arts Commissions. Strategic Goal 1. ♦ Reorganization of Department management structure. Strategic Goal 4. 2015 -2016 Outcome Goals ♦ Expand recreation program opportunities in Tukwila neighborhoods. Strategic Goals 2 and 5. PROS Plan Goals 1, 2, & 3. ♦ Establish Resource Management Plans and Standards for Park Maintenance. Strategic Goals 4 and 5. PROS Plan Goals 4 & 5. ♦ Develop Phase 2 of Duwamish Hill Preserve. Strategic Goals 2 and 5. PROS Plan Goals 1, 2, 3, 4, & 5. ♦ Expand relationships with the business community and regional organizations aligned with the City's values. Strategic Goals 2 and 3. PROS Plan Goals 2, 3, & 4. ♦ Implement I -CANN (Community Activity and Nutrition Network) policies and initiatives. Strategic Goals 2 and 5. PROS Plan Goals 3 & 5. 2015 -2016 Indicators of Success ♦ Recreation programs offered at various locations throughout the City. ♦ Consistent maintenance and streamlined services performed at each park. ♦ Expanded cultural and learning opportunities at the Duwamish Hill Preserve. ♦ Business participation in programs and events. ♦ Citizens' improved awareness regarding being active and eating well. 126 2015 - 2016 Biennial Budget City of Tukwila, Washingon Budget Changes by Expenditure Type Parks & Recreation Budget Change Percentages Parks & Recreation 01 Salaries 02 Benefits 03 Supplies 04 Services 05 Intergov't 06 Capital Total 2014 Budget $ 2,153,986 $ 706,634 $ 145,524 $ 786,189 $ - $ 15,000 $ 3,807,333 Base Services 80,143 121,902 10,629 52,729 - (15,000) 250,403 Revenue Backed - - - - - - - Initiatives - - - - - - - Transfers - - - - - - - 2015 Budget $ 2,234,129 $ 828,536 $ 156,153 $ 838,918 $ - $ - $ 4,057,736 Base Services 55,961 62,425 - 18,051 - - 136,437 Revenue Backed - - - - - - - Initiatives - - - - - - - Transfers - - - - - - - 2016 Budget $ 2,290,090 $ 890,961 $ 156,153 $ 856,969 $ - $ - $ 4,194,173 Budget Change Percentages Parks & Recreation Budget Change Discussion: Base Services. Budget changes include step increases and COLA increases for salaries, reclassifications of certain positions, and increase in overtime needed for various programs, healthcare and other employee benefit cost changes, increase in supplies for programs, increase in utilities to bring budget in line with actual costs as well as addition of budget for repair & replacement of equipment and reduction in capital because purchase was completed in 2014. 127 01 Salaries 02 Benefits 03 Supplies 04 Services 05 Intergov't 06 Capital Total 2015 Changes Base Services 3.7% 17.3% 7.3% 6.7% 0.0% - 100.0% 6.6% Revenue Backed 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Initiatives 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Transfers 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2016 Changes Base Services 2.5% 7.5% 0.0% 2.2% 0.0% 0.0% 3.4% Revenue Backed 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Initiatives 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Transfers 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Budget Change Discussion: Base Services. Budget changes include step increases and COLA increases for salaries, reclassifications of certain positions, and increase in overtime needed for various programs, healthcare and other employee benefit cost changes, increase in supplies for programs, increase in utilities to bring budget in line with actual costs as well as addition of budget for repair & replacement of equipment and reduction in capital because purchase was completed in 2014. 127 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Summary Parks & Recreation Expenditures By Program 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % Chg 2015 -16 % Chg Administration $ 396,527 $ 375,057 $ 445,860 $ 333,287 $ 347,560 - 25.25% 4.28% Recreation 1,682,308 1,835,721 1,927,189 1,362,240 1,397,527 - 29.31% 2.59% Community Events and Volunteer 195,167 254,620 279,648 322,934 331,788 15.48% 2.74% Rental - - - 692,817 715,047 0.00% 3.21% Parks Maintenance 1,071,781 1,142,944 1,154,636 1,346,458 1,402,251 16.61% 4.14% Department Total $ 3,345,782 $ 3,608,341 $ 3,807,333 $ 4,057,736 $ 4,194,173 6.58% 3.36% Parks & Recreation Expenditures By Type 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % Chg 2015 -16 % Chg 10 Salaries & Wages $ 1,928,608 $ 2,045,974 $ 2,153,986 $ 2,234,129 $ 2,290,090 3.72% 2.50% 20 Personnel Benefits 632,533 667,801 706,634 828,536 890,961 17.25% 7.53% 30 Supplies 148,671 189,609 145,524 156,153 156,153 7.30% 0.00% 40 Services 630,579 701,898 786,189 838,918 856,969 6.71% 2.15% 50 Intergovt. Svcs & Taxes 21 3,059 - - - 0.00% 0.00% 60 Capital Outlays 5,371 - 15,000 - - 0.00% 0.00% Department Total $ 3,345,782 $ 3,608,341 $ 3,807,333 $ 4,057,736 $ 4,194,173 6.58% 3.36% 128 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Salaries & Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contractual agreements. Parks & Recreation Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Parks & Recreation Director 1 1 $ 145,779 $ 45,426 1 $ 148,776 $ 48,704 Parks & Recreation Analyst 0 1 87,120 29,995 1 92,247 32,866 Parks /Facility Project Coord. 1 0 - - 0 - - Administrative Secretary 1 0 - - 0 - - Recreation Superintendent 1 2 193,730 68,703 2 198,768 73,941 Special Programs Coordinator 0.75 0 - - 0 - - Recreation Program Coordinator 4.5 5 396,233 181,075 5 406,500 195,248 Facility Support Technician 0 1 67,981 27,868 1 69,681 29,769 Recreation Program Specialist 3 3 193,608 96,480 3 198,620 104,043 Recreation Program Assistant 1 0.5 21,831 14,142 0.5 23,544 15,449 Fiscal Specialist 1 1 65,040 32,253 1 66,624 34,721 Admin Support Coordinator 1 1 64,728 22,187 1 66,494 23,891 Admin Support Assistant 1 1 53,064 16,715 1 54,555 17,996 Maint & Ops Superintendent 1 1 96,552 40,035 1 98,928 43,107 Parks Supervisor 0 1 72,360 35,675 1 77,880 39,141 Lead Maint Specialist 1 1 74,687 29,836 1 76,680 32,167 Maint Specialist Parks 5.5 5.5 355,780 145,415 5.5 365,157 156,628 Extra Labor 342,241 40,751 342,241 41,267 Overtime 3,395 - 3,395 - Clothing Allowance - 1,980 - 2,025 Total 23.75 25 $ 2,234,129 $ 828,537 25 $ 2,290,090 $ 890,961 129 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include office and operating supplies, resale items for programs, and small tools. Services include professional services, travel, operating leases, equipment rental and replacement costs, utilities and repair & maintenance, among others. Intergovernmental includes pass- through grant funds. Parks & Recreation Department Object Code Account Name, Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 31.xx Supplies $ 111,878 $ 152,632 $ 129,596 $ 140,225 $ 140,225 34.xx Resale 36,412 36,101 14,428 14,428 14,428 35.xx Small tools 382 876 1,500 1,500 1,500 Total Supplies 148,671 189,609 145,524 156,153 156,153 Services 41.xx Professional services 133,032 140,791 209,037 181,428 181,428 42.xx Communication 7,416 9,032 14,380 12,680 12,680 43.xx Travel 3,404 5,488 8,450 8,450 8,450 44.xx Advertising 6,591 19,962 28,500 27,000 27,000 45.xx Operating leases 17,613 19,508 29,850 28,850 28,850 45.94 Equipment rental replacement 20,528 34,589 34,589 56,659 56,659 45.95 Equipment rental O &M 112,640 105,473 79,035 98,223 103,134 47.xx Utilities 202,208 232,848 218,000 263,400 276,540 48.xx Repair and maintenance 55,481 44,524 69,350 65,450 65,450 49.xx Miscellaneous 71,666 89,682 94,998 96,778 96,778 Total Services 630,579 701,898 786,189 838,918 856,969 Other 52.xx Pass Through - 3,059 - - - 53.xx Excise Taxes 21 - - - - 63.xx Fort Dent Trail Repairs & - - 5,000 - - Upgrades 64.xx Capital 5,371 - 10,000 - - Total Supplies, Services, Other $ 784,641 $ 894,566 $ 946,713 $ 995,071 $1,013,122 130 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Recreation (07) FUND: General RESPONSIBLE MANAGER: Rick Still DIVISON: Administration FUND NUMBER: 000 POSITION: Director Description The mission of the Administrative Division is to direct and support all other divisions with their endeavors to promote and provide safe, positive leisure -time activities, events, and facilities. All major park, volunteer program, golf and recreation development, services and contracts are coordinated and supervised by the administrative division. This division also interacts with all other departments and serves as staff to the Arts Commissions, Library Advisory Board, and the Sister City Committee. Expenditure Summary Parks & Recreation - Administration Expenditures 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries & Wages $ 287,645 $ 277,562 $ 317,644 $ 238,399 $ 246,523 - 24.95% 3.41% 20 Personnel Benefits 90,032 82,973 99,249 75,921 82,070 -23.50% 8.10% 30 Supplies 3,655 6,314 5,917 5,917 5,917 0.00% 0.00% 40 Services 9,824 8,208 13,050 13,050 13,050 0.00% 0.00% 60 Capital Outlays 5,371 - 10,000 - - -100.00% 0.00% Expenditure Total $ 396,527 $ 375,057 $ 445,860 $ 333,287 $ 347,560 - 25.25% 4.28% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Parks & Recreation - Administration Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Parks & Recreation Director 1 1 $ 145,779 $ 45,426 1 $ 148,776 $ 48,704 Parks & Recreation Analyst 0 1 87,120 29,995 1 92,247 32,866 Parks /Facility Project Coord. 1 0 - - - - Administrative Secretary 1 0 - - - - Extra Labor 5,000 500 5,000 500 Overtime 500 - 500 - Total 3 2 $ 238,399 $ 75,921 2 $ 246,523 $ 82,070 131 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include miscellaneous office supplies. Services include professional services, travel, operating leases, equipment rental and replacement costs and repair & maintenance, among others. Parks and Recreation - Administration Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.07.574.100.31.00 Supplies - Office $ 2,609 $ 6,314 $ 5,917 $ 5,917 $ 5,917 000.07.574.100.31.90 Supplies - Central Supplies 1,046 - - - - Total Supplies 3,655 6,314 5,917 5,917 5,917 Services 000.07.574.100.41.00 Prof Svcs - Park consultant for planning services and expertise 822 2,902 2,500 2,500 2,500 000.07.574.100.42.00 Communication - Telephone services including land lines, cell phones, fax, internet 1,644 1,845 1,800 1,800 1,800 000.07.574.100.43.00 Travel - Meals, lodging, parking, mileage for WRPA, NRPA conferences, and various retreats, training, etc 57 1,011 2,500 2,500 2,500 000.07.574.100.44.00 Advertising - Minor ads 206 - - - - 000.07.574.100.48.00 R&M - Equipment repairs and maintenance 2,000 - 2,000 2,000 2,000 000.07.574.100.49.00 Misc - NRPA, WRPA memberships, conference registrations, forums, retreats 5,095 2,231 4,000 4,000 4,000 000.07.574.100.49.10 Misc - Blood Borne Pathogen testing and immunizations - 220 250 250 250 Total Services 9,824 8,208 13,050 13,050 13,050 Other 000.07.594.730.64.00 Capital - Machinery and Equipment 5,371 - - - - 000.07.594.730.64.02 Capital - Replacement Equipment - - 10,000 - - 000.15.594.760.63.05 Capital - Fort Dent Trail Repairs & - - 5,000 - - Upgrades Total Other 5,371 - 15,000 - - Total Supplies, Services and Other $ 18,850 $ 14,522 $ 33,967 $ 18,967 $ 18,967 132 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Recreation (07) FUND: General RESPONSIBLE MANAGER: Rick Still DIVISION: Recreation FUND NUMBER: 000 POSITION: Director Description The mission of the Recreation Division is to promote and provide social, cultural, physical, and educational recreation activities for participants of all ages during their leisure time. The Recreation facilities (Community Center, school facilities, and parks) and Recreation staff (both full and part -time) are the resources used to conduct these services and programs for the community. Services are planned, promoted, and conducted in various locations, during all seasons of the year by staff and instructors. Fees are collected to offset specific activity costs for most programs. Expenditure Summary Parks & Recreation - Recreation Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries & Wages $ 1,030,188 $ 1,109,918 $ 1,171,702 $ 842,055 $ 857,490 - 28.13% 1.83% 20 Personnel Benefits 357,795 387,135 395,942 285,928 305,780 -27.79% 6.94% 30 Supplies 82,005 118,198 78,624 71,071 71,071 -9.61% 0.00% 40 Services 212,298 217,410 280,921 163,186 163,186 -41.91% 0.00% 50 Intergovt. Services & Taxes 21 3,059 - - - 0.00% 0.00% Expenditure Total $ 1,682,308 $ 1,835,721 $ 1,927,189 $ 1,362,240 $ 1,397,527 - 29.31% 2.59% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Parks & Recreation - Recreation Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Recreation Superintendent 1 1 $ 96,578 $ 30,830 1 $ 99,240 $ 33,189 Recreation Program Coordinator 4 3 238,392 110,276 3 244,440 118,899 Fiscal Specialist 1 0 - - 0 - - Admin Support Coordinator 1 0 - - 0 - - Recreation Program Specialist 3 3 193,608 96,480 3 198,620 104,043 Recreation Program Assistant 1 0.5 21,831 14,142 0.5 23,544 15,449 Admin Support Assistant 1 0 - - 0 - - Extra Labor 291,646 34,200 291,646 34,200 Total 12.0 7.5 $ 842,055 $ 285,928 7.5 $ 857,490 $ 305,780 133 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include miscellaneous office supplies. Services include professional services, travel, operating leases, equipment rental and replacement costs and repair & maintenance, among others. Intergovernmental includes pass - through grant funds. Parks & Recreation - Recreation Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.07.574.200.31.00 Supplies - Office and Operating $ 3,293 $ 9,139 $ 10,200 $ - $ - 000.07.574.200.31.01 Supplies - Athletic Programs 1,636 3,197 4,175 4,175 4,175 000.07.574.200.31.02 Supplies - Senior Programs 3,563 3,344 2,400 4,400 4,400 000.07.574.200.31.03 Supplies - Summer playground & rec time 258 2,793 850 2,850 2,850 000.07.574.200.31.04 Supplies - Special interest 9,327 20,011 10,200 5,955 5,955 000.07.574.200.31.05 Supplies -Youth programs & camps 12,675 22,196 15,124 15,124 15,124 000.07.574.200.31.06 Supplies -Office 1,722 7,068 8,700 2,360 2,360 000.07.574.200.31.07 Supplies - Preschoolprogram - - - 8,200 8,200 000.07.574.200.31.09 Supplies - Teen Program 6,622 6,459 6,063 7,095 7,095 000.07.574.200.31.13 Supplies -Youth Sports 5,078 7,891 6,484 6,484 6,484 000.07.574.200.31.90 Supplies - Central 1,420 - - - - 000.07.574.200.34.02 Resale - Senior Program 14,838 12,857 14,428 14,428 14,428 000.07.574.200.34.03 Resale - Rental Services /Supplies 21,573 23,244 - - - Total Supplies 82,005 118,198 78,624 71,071 71,071 Services 000.07.574.200.41.01 Prof Svcs - Class instruction 46,042 33,909 53,937 43,958 43,958 000.07.574.200.41.02 Prof Svcs - Senior program instructors and performers 6,202 3,183 9,110 9,110 9,110 000.07.574.200.41.04 Prof Svcs - Mailing bureau, etc 7,073 10,077 17,750 8,800 8,800 000.07.574200.41.05 Prof Svcs - Bus rental and entertainment for Summer day camps 10,740 12,360 22,250 19,620 19,620 000.07.574.200.41.07 Prof Svcs -Misc Prof Svcs - - 1,000 1,000 1,000 000.07.574.200.41.09 Prof Svcs - Teen program entertainment, DJ services 3,927 4,913 2,900 5,400 5,400 000.07.574.200.41.13 Prof Svcs -Youth sports instructors 1,648 2,467 8,590 6,090 6,090 000.07.574.200.42.01 Communication - Postage for quarterly brochure 3,373 4,253 6,380 1,800 1,800 000.07.574.200.42.02 Communication - Cell phones and cable 2,385 2,312 4,000 - - 000.07.574.200.43.00 Travel - Meals, mileage, parking, lodging for conferences and retreats 1,871 2,353 3,500 1,760 1,760 000.07.574.200.43.01 Travel - Senior trip meals and parking 1,078 1,361 1,400 1,400 1,400 000.07.574.200.43.05 Travel - Summer camps /special events parking 177 219 150 150 150 000.07.574.200.44.00 Advertising -job announcements, Rec program ads 4,431 7,188 15,000 7,750 7,750 134 2015 - 2016 Biennial Budget City of Tukwila, Washingon Parks & Recreation - Recreation Con't 000.07.574.200.45.00 000.07.574.200.45.01 000.07.574.200.45.04 Rental - Equipment Rental - Athletic programs Rental - Misc. rentals for general programs 974 - 724 637 936 583 - - 500 - - - - - - 000.07.574.200.45.05 Rental - Summer camp /special event movie rentals, portable toilets, misc. - - 150 150 150 000.07.574.200.45.06 Rental - Office 39 39 - - 000.07.574.200.45.08 Rental - Table and chair rentals for community center 358 1,200 2,500 - 000.07.574.200.45.09 Rental - Teen program monthly movie rentals 105 105 200 200 200 000.07.574.200.45.10 Rental - Copier rentals 1,998 453 4,500 - - 000.07.574.200.45.94 Rental - Equipment Replacement Fund 12,291 4,134 4,134 - 000.07.574.200.45.95 Rental - Equipment Rental 0 & M 24,884 35,591 13,422 - - 000.07.574.203.47.00 Public Utility - 102 - - - - 000.07.576.200.47.00 Public Utility - (623) - - - - 000.07.574.200.48.01 R &M - Fitness room and misc. equipment repairs 10,905 11,329 16,000 - - 000.07.574.200.48.02 R &M - CLASS maintenance agreement, phone line, fax, copier repairs 9,630 9,104 12,850 - - 000.07.574.200.48.03 R &M - Damaged equipment replacements 1,610 - 1,500 - 000.07.574.200.49.01 Misc - Printing of recreation guides, misc. printing /letterhead 21,122 21,732 30,000 25,000 25,000 000.07.574.200.49.02 Misc - Memberships 8,506 7,680 11,102 6,212 6,212 000.07.574.200.49.04 Misc - Senior trip admissions 6,936 6,379 7,250 7,250 7,250 000.07.574.200.49.05 Misc - Youth field trip admissions 9,266 10,529 8,900 10,680 10,680 000.07.574.200.49.08 Misc - Special Accomodations - - 2,000 2,000 2,000 000.07.574.200.49.09 Misc - Teen camps, teen day trips admissions 95 6,831 4,856 4,856 4,856 000.07.574.200.49.10 Misc - User license - - 2,000 - - 000.07.574.200.49.18 Misc - ADA services and PPI credit card fees 13,907 15,553 13,090 - - Total Services 211,777 217,410 280,921 163,186 163,186 Intergovernmental 000.07.574.200.52.00 Intergov't - Pass through grant to MPD - 3,059 - - - 000.07.574.200.53.00 Taxes & Assmnts - Excise Taxes 21 - - - - Total Intergovernmental 21 3,059 - - - Total Supplies, Services and Other $ 293,803 $ 338,667 $ 359,545 $ 234,257 $ 234,257 135 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Recreation (07) FUND: General RESPONSIBLE MANAGER: Rick Still DIVISION: Comm. Events & Vol. FUND NUMBER: 000 POSITION: Director Description The mission of the Community Events and Volunteers Division is to promote and provide opportunities for connections between City staff, Tukwila citizens, community organizations and local businesses through the provision of community events and volunteer opportunities. Expenditure Summary Parks & Recreation - Communitu Events and Volunteers Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries & Wages $ 111,538 $ 126,910 $ 129,128 $ 155,937 $ 159,894 20.76% 2.54% 20 Personnel Benefits 21,991 25,842 25,855 57,832 62,729 123.68% 8.47% 30 Supplies 21,890 27,654 22,515 26,215 26,215 16.43% 0.00% 40 Services 39,748 74,213 102,150 82,950 82,950 - 18.80% 0.00% Expenditure Total $ 195,166 $ 254,620 $ 279,648 $ 322,934 $ 331,788 15.48% 2.74% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Parks & Receation - Communitu Events and Volunteers Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Special Programs Coordinator 0.75 0 $ - $ - 0 $ - $ - Recreation Program Coordinator 0.5 1 79,097 34,060 1 81,288 36,739 Admin Support Coordinator 0 1 64,728 22,187 1 66,494 23,891 Extra Labor 11,512 1,584 11,512 2,100 Overtime 600 - 600 - Total-Special Events 1.25 2 $ 155,937 $ 57,832 2 $ 159,894 $ 62,729 136 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include miscellaneous office and operating supplies. Services include professional services for various special events, advertising, rental, and printing for various programs, travel, and memberships, among others. Parks & Recreation - Communitu Events and Volunteers Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.07.574.204.31.00 Supplies - Office & Operating $ 438 $ 318 $ - $ - $ - 000.07.574204.31.01 Supplies - Operating 18,679 17,668 17,515 21,215 21,215 000.07.574.204.31.02 Supplies - Operating 2,553 9,669 5,000 5,000 5,000 000.07.574.204.31.90 Supplies - Central 219 - - - - Total Supplies 21,890 27,654 22,515 26,215 26,215 Services 000.07.574.204.41.01 Prof Svcs - Backyard Wildlife Festival, 4th of July, mini events, Misc Prof Svcs 27,472 35,141 62,500 47,500 47,500 000.07.574.204.41.02 Volunteer Prof Svcs 2,716 2,454 3,500 3,500 3,500 000.07.574.204.42.01 Postage - Postage for special mailings - 63 1,200 - - 000.07.574.204.42.02 Communication - Phone /Security 14 340 1,000 500 500 000.07.574.204.43.00 Travel - Travel expenses related to professional development and training 118 481 900 900 900 000.07.574.204.44.00 Advertising - Special events & the volunteer program 1,953 12,774 13,500 12,000 12,000 000.07.574.204.45.01 Rental - Backyard Wildlife Festival, 4th of 4,848 7,268 10,000 10,000 10,000 July, concerts and cinema series, mini events, misc services 000.07.574.204.45.02 Rental - Volunteer Program equipment - - 2,000 1,000 1,000 000.07.574.204.49.01 Misc - Backyard Wildlife Festival, 4th of 429 4,818 5,000 5,000 5,000 July, concerts and cinema, mini events, Misc printing 000.07.574.204.49.02 Misc - Web hosting, ASCAP, professional memberships, registrations, etc. 2,197 2,541 2,550 2,550 2,550 000.07.574.204.49.04 Misc - Other - 8,334 - - - Total Services 39,748 74,213 102,150 82,950 82,950 Total Supplies, Services and Other $ 61,638 $ 101,867 $ 124,665 $ 109,165 $ 109,165 137 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Recreation (07) FUND: General RESPONSIBLE MANAGER: Rick Still DIVISION: Rental & Bus Ops FUND NUMBER: 000 POSITION: Director Description The mission of the Rental & Business Operations Division is to promote and schedule use of rental spaces in the Parks and Recreation system, provide service repairs for these spaces, provide business support for the Department, and plan and implement various department CIP projects. All rental use of the system -wide facilities is coordinated and supervised by the division including the Community Center, picnic shelters, ball fields, and rental services (equipment rental). Fees are collected to offset rental costs. This division also supplies business - related support to the department, serves as staff to the Park Commission, and performs planning and implementation for various projects, including CIP. Expenditure Summary Parks & Recreation - Rental and Business Overations Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries &Wages $ - $ - $ - $ 396,064 $ 405,243 0.00% 2.32% 20 Personnel Benefits - - - 155,915 167,314 0.00% 7.31% 30 Supplies - - - 14,482 14,482 0.00% 0.00% 40 Services - - - 126,356 128,008 0.00% 1.31% Expenditure Total $ - $ - $ - $ 692,817 $ 715,047 0.00% 3.21% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Parks & Receation - Rental and Business Operations Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Recreation Superintendent 0 1 $ 97,152 $ 37,873 1 $ 99,528 $ 40,752 Recreation Prog Coordinator 0 1 78,744 36,739 1 80,772 39,610 Facility Support Technician 0 1 67,981 27,868 1 69,681 29,769 Fiscal Specialist 0 1 65,040 32,253 1 66,624 34,721 Admin Support Assistant 0 1 53,064 16,715 1 54,555 17,996 Extra Labor 34,083 4,467 34,083 4,467 Overtime - - - - Total 0 5 $ 396,064 $ 155,915 5 $ 405,243 $ 167,314 138 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include miscellaneous office and operating supplies. Services include professional services, rental, travel, and memberships, among others. Parks & Recreation - Rental and Business Overations Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.07.574.205.31.01 Supplies -Office $ - $ - S - $ 10,082 $ 10,082 000.07.574.205.31.02 Supplies - Facility Rentals - - - 500 500 000.07.574.205.31.03 Supplies - Maintenance - - - 3,900 3,900 000.07.574.205.34.03 Supplies - Rental Service and Supplies - - - - - Total Supplies - - - 14,482 14,482 Services 000.07.574.205.41.01 Prof Svcs - Miscellaneous - - - 3,550 3,550 000.07.574.205.41.02 Prof Svcs - Cleaning - - - 5,400 5,400 000.07.574.205.42.01 Communication - Postage - - - 4,580 4,580 000.07.574.205.42.02 Communication - Cell Phone and Cable - - - 4,000 4,000 000.07.574.205.43.00 Travel - Meals, mileage, parking, lodging for trainings - - - 1,740 1,740 000.07.574.205.44.00 Advertising - BRAVO facility pub, misc. - - - 7,250 7,250 000.07.574.205.45.01 Rental - Miscellaneous - - - 500 500 000.07.574.205.45.02 Rental - Table and chair rental - - - 2,500 2,500 000.07.574.205.45.10 Rental - Copier rentals - - - 4,500 4,500 000.07.574.205.45.94 Rental - Equipment Replacement Fund - - - 7,866 7,866 000.07.574.205.45.95 Rental - Equipment Rental 0 & M - - - 33,040 34,692 000.07.574.205.48.01 R&M - Fitness room and misc. equipment repairs - - - 12,200 12,200 000.07.574.205.48.02 R &M- CLASS maintenance agreement, phone line, copier rentals - - - 12,750 12,750 000.07.574.205.48.03 R &M- Damaged equipment replacements - - - 1,500 1,500 000.07.574.205.49.01 Misc - Printing and binding - 5,000 5,000 000.07.574.205.49.02 Misc - Membership and training - - - 4,890 4,890 000.07.574.205.49.10 Misc - User license - - - 2,000 2,000 000.07.574.205.49.18 Misc - ADA services and PPI credit card - - - 13,090 13,090 Total Services - - - 126,356 128,008 Total Supplies, Services and Other $ - $ - $ - $ 140,838 $ 142,490 139 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Parks (15) FUND: General RESPONSIBLE MANAGER: Rick Still DIVISION: Maintenance FUND NUMBER: 000 POSITION: Director Description The Tukwila Parks, Trails and Open Space system is comprised of 159 acres of green space, including Fort Dent Park (home of Starfire Sports Complex and the Seattle Sounders FC), Duwamish Hill Preserve, the Tukwila Community Center, 11 neighborhood parks, 3 mini parks, 4 Fire Stations, City Hall grounds, a Skate Park, Spray Park, a Japanese Garden, 15 neighborhood foot trails and 11 miles of regional trails. A broad range of equipment and skilled workers are needed to maintain and improve the great variety of trees, shrubs, annuals, turf irrigation systems, maintenance equipment and outdoor equipment. Expenditure Summary Parks & Recreation - Parks Maintenance Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries & Wages $ 499,238 $ 531,584 $ 535,512 $ 601,674 $ 620,940 12.35% 3.20% 20 Personnel Benefits 162,714 171,850 185,588 252,940 273,068 36.29% 7.96% 30 Supplies 41,121 37,443 38,468 38,468 38,468 0.00% 0.00% 40 Services 368,709 402,067 390,068 453,376 469,775 16.23% 3.62% 60 Capital Outlays - - 5,000 - - -100.00% 0.00% Expenditure Total $ 1,071,781 $ 1,142,944 $ 1,154,636 $ 1,346,458 $ 1,402,251 16.61% 4.14% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Parks & Recreation - Parks Maintenance Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Maint & Ops Superintendent 1 1 $ 96,552 $ 40,035 1 $ 98,928 $ 43,107 Parks Supervisor 0 1 72,360 35,675 1 77,880 39,141 Lead Maint Specialist 1 1 74,687 29,836 1 76,680 32,167 Maint Specialist Parks 5.5 5.5 355,780 145,415 5.5 365,157 156,628 Overtime 2,295 - 2,295 - Clothing Allowance - 1,980 - 2,025 Total 7.5 8.5 $ 601,674 $ 252,940 8.5 $ 620,940 $ 273,068 140 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include repair and maintenance supplies and various park supplies. Services include professional services, security, rental, utilities, repair & maintenance, among others. Parks & Recreation - Maintenance Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.15.576.800.31.00 Supplies - Office & Operating all stations $ 3,314 $ 1,566 $ - $ - $ - 000.15.576.800.31.01 Supplies - Repairs &maintenance 32,376 35,001 32,000 32,000 32,000 000.15.576.800.31.11 Supplies - Trees, plants, flowers 670 - 1,000 1,000 1,000 000.15.576.800.31.17 Supplies - Playground equipment parts 1,731 - 500 500 500 000.15.576.800.31.18 Supplies - Parksignage 1,955 - 3,468 3,468 3,468 000.15.576.800.31.90 Supplies - Central supplies 692 - - - - 000.15.576.800.35.00 Supplies - Small tools, equipment 382 876 1,500 1,500 1,500 Total Supplies 41,121 37,443 38,468 38,468 38,468 Services 000.15.576.800.41.00 Prof Svcs - Other 257 7,706 - - - 000.15.576.800.41.02 Prof Svcs - Fort Dent restroom cleaning 8,133 8,729 7,000 7,000 7,000 000.15.576.800.41.03 Prof Svcs - Contracted park security services 18,000 16,950 18,000 18,000 18,000 000.15.576.800.42.00 Communication - Station 54 telephone and alarm service - 220 - - - 000.15.576.800.43.00 Travel - Parking, mileage 103 64 - - - 000.15.576.800.45.00 Rental - Portable toilet and equipment 8,566 8,288 10,000 10,000 10,000 000.15.576.800.47.00 Public Utility - City Light, Puget Sound 130,498 157,302 145,000 165,000 168,300 Energy, park irrigation 000.15.576.800.47.01 Public Utility - Sewer and stormwater 71,711 75,546 73,000 98,400 108,240 000.15.576.800.45.94 Rental - Equipment replacement fund 8,237 30,455 30,455 48,793 48,793 000.15.576.800.45.95 Rental - Equipment rental 0 & M 87,755 69,882 65,613 65,183 68,442 000.15.576.800.48.00 R &M - Parking lot cleaning, electrical repairs, park and trail repairs 29,044 9,246 16,000 16,000 16,000 000.15.576.800.48.01 R &M - Hazardous tree removal and trimming - 1,424 3,000 3,000 3,000 000.15.576.800.48.02 R&M - Parking lot sweeping, trees maint., leaf removal, light repairs, restim repairs 2,292 13,421 18,000 18,000 18,000 000.15.576.800.49.00 Misc - Memberships, professional development /training, uniform cleaning 4,113 2,834 4,000 4,000 4,000 Total Services 368,709 402,067 390,068 453,376 469,775 Total Supplies, Services and Other $ 409,830 $ 439,509 $ 428,536 $ 491,844 $ 508,243 141 2015 - 2016 Biennial Budget City of Tukwila, Washingon This page intentionally left blank 142 CTR Program (Grant Funded .50) J 2015 - 2016 Biennial Budget City of Tukwila, Washington Planning Commission/ Board of Architectural Review Community Development DCD Director (1) Hearing Examiner (1) J Assistant to the Director (1) Building Division i 1 Bui ding Official (1) Code Enforcement Officer (1.8) / 1 Admin Support Tech (1) Senior Plans Examiner (1) i 1 Plans Examiner (1.0) / \ Inspector (2.0) Electrical Inspector (1.0) Permit Center Permit Coordinator (1) J Administrative Support Technician (3) Planning & Community Services Division Deputy DCD Director (1) Planning Supervisor (1) J Senior Planner (2) Assistant Planner (1) Senior Planner (1.5) Urban Environmentalist (.5) 143 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Community Development (08) FUND: General RESPONSIBLE MANAGER: Jack Pace FUND NUMBER: 000 POSITION: Director Description: The Department of Community Development is organized into three divisions: Building, Permit Coordination, and Planning and Community Services. Administration oversees the functions of Building, Planning and Permit Coordination and provides reception and clerical support to the department. The Director is the SEPA responsible official for environmental review, chairman of the Development Review Committee and Short Subdivision Committee, and coordinator of regional planning issues. 2013 -2014 Accomplishments ♦ Completed rental housing inspections for City zone 3 and 4. Strategic Goal 2. ♦ Restored proactive code enforcement with a focus on Tukwila International Boulevard and abatement of vacant nuisance building and properties. Strategic Goal 1. ♦ Implemented the new permit tracking system (TRAKiT). Strategic Goal 4. ♦ Updated the permit center manual to reflect changes in the permit tracking system. Strategic Goal 4. ♦ Adopted the Southcenter Subarea Plan, new TUC Zoning District and Southcenter Design Manual. Strategic Goal 1. ♦ Updated Comprehensive Plan elements: Southcenter Urban Center; Community Image and Identity; Natural Environment; Transportation; Economic Development; Capital Facilities; Roles and Responsibilities; Tukwila South; Parks, Recreation and Open Space; Shoreline; Utilities. Strategic Goal 1. ♦ Coordinated the ongoing implementation of the Tukwila South Development Agreement. Strategic Goal 3. ♦ Adopted the 2012 State Building Codes and the 2014 NEC. Strategic Goal 4. ♦ Continue to advance the department's tools and process for effective community engagement, such as the community conversation meeting on March 6/8, 2014. Strategic Goal 5. 2015 -2016 Outcome Goals ♦ Complete update of the Comprehensive Plan. Strategic Goal 2. ♦ Incorporate the changes made in the Comprehensive Plan into City -wide policies and actions including updated tree and landscaping regulations. Strategic Goal 1, 2, 3, & 5. ♦ Improvement in the condition of properties and buildings in the City of Tukwila. Strategic Goal 1. ♦ Streamline the development review process and standards using the Lean method. Strategic Goal 4. ♦ Complete full implementation and utilization of the new permit tracking system (TRAKiT). Strategic Goal 4. ♦ Update SEPA regulations to reflect changes to State law. Strategic Goal 4. 2015 -2016 Indicators of Success ♦ All elements of the Comprehensive Plan are updated and adopted. ♦ Adoption of an update TMC Title 21 Environmental Regulations. 144 2015 - 2016 Biennial Budget City of Tukwila, Washingon ♦ Priorities for the implementation of the Comprehensive Plan, such as, changes in the zoning code for Residential Infill and Tukwila International Boulevard. ♦ Reduction in the number of nuisance properties and buildings. ♦ Improvement in the effectiveness and efficiency of the development review process. 145 2015 - 2016 Biennial Budget City of Tukwila, Washingon Budget Changes by Expenditure Type Communitu Development Budget Change Percentages Communitu Development 01 Salaries 02 Benefits 03 Supplies 04 Services 05 Intergov't 06 Capital Total 2014 Budget $ 2,060,098 $ 640,946 $ 29,020 $ 313,615 $ 15,000 $ 50,000 $ 3,108,679 Base Services (35,628) 80,828 80 (8,191) 0.0% (50,000) (12,911) Revenue Backed - - - 2,800 - - 2,800 Initiatives - - - 87,000 - - 87,000 Transfers (96,552) (27,022) - - - - (123,574) 2015 Budget $ 1,927,918 $ 694,752 $ 29,100 $ 395,224 $ 15,000 $ - $ 3,061,994 Base Services 11,448 50,045 - (4,259) - - 57,234 Revenue Backed - - - (2,800) - - (2,800) Initiatives - - - - - - - Transfers - - - - - - - 2016 Budget $ 1,939,366 $ 744,797 $ 29,100 $ 388,165 $ 15,000 $ - $ 3,116,428 Budget Change Percentages Communitu Development Budget Change Discussion: Base Services. Budget changes include reduction in planning division staffing by .5 FTE and step increases and COLA increases for salaries, reduction in overtime and extra labor, healthcare cost changes and increases in other employee benefits, and reduction in services and capital because the implementation of TRAKiT was completed in 2014. 146 01 Salaries 02 Benefits 03 Supplies 04 Services 05 Intergov't 06 Capital Total 2015 Changes Base Services -1.7% 12.6% 0.3% -2.6% 0.0% - 100.0% -0.4% Revenue Backed 0.0% 0.0% 0.0% 0.9% 0.0% 0.0% 0.1% Initiatives 0.0% 0.0% 0.0% 27.7% 0.0% 0.0% 2.8% Transfers -4.7% -4.2% 0.0% 0.0% 0.0% 0.0% -4.0% 2016 Changes Base Services 0.6% 7.2% 0.0% -1.1% 0.0% 0.0% 1.9% Revenue Backed 0.0% 0.0% 0.0% -0.7% 0.0% 0.0% -0.1% Initiatives 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Transfers 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Budget Change Discussion: Base Services. Budget changes include reduction in planning division staffing by .5 FTE and step increases and COLA increases for salaries, reduction in overtime and extra labor, healthcare cost changes and increases in other employee benefits, and reduction in services and capital because the implementation of TRAKiT was completed in 2014. 146 2015 - 2016 Biennial Budget City of Tukwila, Washingon Revenue Backed. Increase in CTR Program grant funding in both 2015 and 2016. Proposals. Increase in code enforcement services. Transfers. Transfer of staff to Mayor's Office, transfer of benefits related to staff transferred out of Community Development. 147 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Summary Community Development Expenditures By Program 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % Chg 2015 -16 % Chg Administration $ 484,763 $ 417,802 $ 381,902 $ 331,549 $ 340,825 - 13.18% 2.80% Planning 1,144,088 1,286,054 1,231,923 1,148,630 1,138,216 -6.76% -0.91% Code Enforcement 190,491 247,677 278,531 363,404 373,397 30.47% 2.75% Permit Coordination 361,549 478,423 428,821 436,782 450,709 1.86% 3.19% Building Division 624,817 695,386 730,119 722,878 752,104 -0.99% 4.04% Rental Housing 55,360 56,486 57,383 58,752 61,176 2.39% 4.13% Department Total $ 2,861,070 $ 3,181,827 $ 3,108,679 $ 3,061,994 $ 3,116,428 - 1.50% 1.78% Community Development Expenditures By Type 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % Chg 2015 -16 % Chg 10 Salaries & Wages $ 1,926,731 $ 2,035,289 $ 2,060,098 $ 1,927,918 $ 1,939,366 -6.42% 0.59% 20 Personnel Benefits 565,305 622,413 640,946 694,752 744,797 8.39% 7.20% 30 Supplies 22,443 44,487 29,020 29,100 29,100 0.28% 0.00% 40 Services 141,147 355,236 313,615 395,224 388,165 26.02% -1.79% 50 Intergovt. Svcs & Taxes 27,506 7,178 15,000 15,000 15,000 0.00% 0.00% 60 Capital Outlays 177,938 117,224 50,000 - - 0.00% 0.00% Department Total $ 2,861,070 $ 3,181,827 $ 3,108,679 $ 3,061,994 $ 3,116,428 - 1.50% 1.78% 148 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Salaries & Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contractual agreements. Communitu Development Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits DCD Director ■--■ ,--I `--I `--' LS j Ln LO in • N r-I ri 1-1 r1 N r-4 c*i r-t 0 0 1 $ 146,496 $ 48,463 1 $ 149,484 $ 51,380 Deputy DCD Director 1 121,368 45,373 1 123,768 47,998 Assistant to the Director 1 76,008 31,930 1 77,496 33,814 Planning Supervisor 1 110,556 40,492 1 113,448 43,579 Senior Planner 3.5 339,024 106,298 3.5 347,340 113,498 Assistant Planner 1 73,344 35,840 1 37,584 38,571 Urban Environmentalist 0.5 39,216 29,489 0.5 40,200 31,777 CTR Coordinator 0.5 25,728 4,297 0.5 25,728 4,319 Code Enforcement Officer 2 138,096 43,362 2 141,599 46,690 Permit Coordinator 1 90,600 30,639 1 92,832 32,940 Building Official 1 102,611 36,239 1 109,309 39,808 Senior Electrical Inspector 1 84,216 30,670 1 86,304 33,028 Senior Plans Examiner 1 79,944 28,707 1 81,888 30,866 Combination Inspector 2 157,776 56,540 2 161,963 60,699 Plans Examiner 1 69,192 26,766 1 70,872 28,787 Admin Support Technician 4 225,792 96,672 4 231,600 104,068 Extra Labor 42,000 - 42,000 - Overtime 5,951 - 5,951 - Clothing Allowance - 2,975 - 2,975 Department Total 23 22.5 $ 1,927,918 $ 694,752 22.5 $ 1,939,366 $ 744,797 149 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include office and operating supplies, resale items for programs, and small tools. Services include professional services, travel, operating leases, equipment rental and replacement costs, utilities and repair & maintenance, among others. Intergovernmental includes pass- through grant funds. Communitu Develovment Object Code Account Name, Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 31.xx Supplies $ 22,443 $ 44,261 $ 28,600 $ 28,780 $ 28,780 35.xx Small tools - 227 420 320 320 Total Supplies 22,443 44,487 29,020 29,100 29,100 Services 41.xx Professional services 57,993 213,296 126,636 178,906 175,206 42.xx Communication 257 4,446 2,925 5,000 5,000 43.xx Travel 3,227 6,103 8,600 8,800 8,800 44.xx Advertising 478 363 3,500 3,500 3,500 45.xx Operating leases 869 4,472 4,800 4,800 4,800 45.94 Equipment rental replacement 14,576 7,447 7,447 9,556 9,556 45.95 Equipment rental O &M 10,162 8,789 8,557 9,985 10,126 48.xx Repair and maintenance 8,678 52,749 49,550 44,050 44,050 49.xx Miscellaneous 44,907 57,570 101,600 130,627 127,127 Total Services 141,147 355,236 313,615 395,224 388,165 Other 51.xx Intergovernmental 27,505 7,176 15,000 15,000 15,000 53.xx Taxes & assessments 2 2 - - - 64.xx Capital 177,938 117,224 50,000 - - Total Supplies, Services, Other $ 369,034 $ 524,126 $ 407,635 $ 439,324 $ 432,265 150 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Comm. Dev (08) FUND: General RESPONSIBLE MANAGER: Jack Pace DIVISION: Administration FUND NUMBER: 000 POSITION: Director Description The Community Development department is organized into three divisions: Building, Permit Coordination, and Planning and Community Services. Administration oversees the functions of Building, Planning, and Permit Coordination and provides reception and clerical support to the department. The Director is the SEPA responsible official for environmental review, chairman of the Development Review Committee, and Short Subdivision Committee, and coordinator of regional planning issues. Expenditure Summary Communitu Development - Administration Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries &Wages $ 216,441 $ 195,764 $ 227,866 $ 224,955 $ 229,431 -1.28% 1.99% 20 Personnel Benefits 65,023 63,816 71,036 80,394 85,194 13.17% 5.97% 30 Supplies 9,629 16,425 11,400 11,400 11,400 0.00% 0.00% 40 Services 15,731 24,571 21,600 14,800 14,800 - 31.48% 0.00% 50 Intergovt. Services & Taxes 2 2 - - - 0.00% 0.00% 60 Capital Outlays 177,938 117,224 50,000 - - 0.00% 0.00% Expenditure Total $ 484,763 $ 417,802 $ 381,902 $ 331,549 $ 340,825 - 13.18% 2.80% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Communitu Development - Administration Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits DCD Director 1 1 $ 146,496 $ 48,463 1 $ 149,484 $ 51,380 Assistant to the Director 1 1 76,008 31,930 1 77,496 33,814 Overtime 2,451 - 2,451 - Total 2 2 $ 224,955 $ 80,394 2 $ 229,431 $ 85,194 151 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include miscellaneous office supplies. Services include professional services, travel, operating leases, equipment rental and replacement costs and repair & maintenance, among others. Community Development - Administration Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.08.558.100.31.00 Supplies - Office $ 5,074 $ 16,425 $ 11,400 $ 11,400 $ 11,400 000.08.558.100.31.90 Supplies - Central Supplies 4,555 - - - - Total Supplies 9,629 16,425 11,400 11,400 11,400 Services 000.08.558.100.41.00 Prof Svcs - Consulting svcs 8,911 10,759 8,000 - - 000.08.558.100.43.00 Travel - Meals, parking, mileage 702 1,984 500 500 500 000.08.558.100.45.00 Rental - Operating leases and rentals 869 4,472 4,800 4,800 4,800 000.08.558.100.45.95 Rental - Equipment Rental O & M 694 - - - - 000.08.558.100.48.00 R &M - Repairs and maintenance 644 775 500 500 500 000.08.558.100.49.00 Misc - Registration - annual training and seminars 3,911 2,235 2,000 2,500 2,500 000.08.558.100.49.30 Misc - Memberships - APA, WA City - 425 - 500 500 Planning Directors Assn., and American Planning Assn. 000.08.558.100.49.40 Misc - Memberships and training - 275 - 1,000 1,000 000.08.558.100.49.53 Misc - Hearing Examiner Fees - 3,646 5,800 5,000 5,000 Total Services 15,731 24,571 21,600 14,800 14,800 Intergovernmental 000.08.558.100.53.00 Taxes & Assmnts - Excise Tax 2 2 - - - Total Intergovernmental 2 2 - - - Other 000.08.594.600.64.00 Capital - Machinery and Equipment 177,938 117,224 50,000 - Total Other 177,938 117,224 50,000 - - Total Supplies, Services and Other $ 203,299 $ 158,222 $ 83,000 $ 26,200 $ 26,200 152 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Comm. Dev. (08) FUND: General RESPONSIBLE MANAGER: Jack Pace DIVISION: Planning FUND NUMBER: 000 POSITION: Director Description The Planning Division is responsible for processing applications for development under the Zoning Code, Subdivision Ordinance, Sign Code, SEPA Ordinance, Comprehensive Plan and Shoreline Master Program. The development process includes preparation of staff reports for the Planning Commission, Board of Architectural Review, and Hearing Examiner. Per the Growth Management Act, the division manages the update of the Comprehensive Plan through the Planning Commission and City Council. This also involves coordination of issues through other agencies of the State, County, and other cities. This division also manages the City's residential and commercial recycling program, and administers the community -wide Commute Trip Reduction (CTR) program and GIS service for the department. Expenditure Summary Community Development - Planning Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries & Wages $ 818,692 $ 871,730 $ 850,020 $ 743,236 $ 722,068 - 12.56% - 2.85% 20 Personnel Benefits 218,713 247,097 230,797 261,788 279,742 13.43% 6.86% 30 Supplies 7,853 18,321 13,200 13,700 13,700 3.79% 0.00% 40 Services 71,326 141,729 122,906 114,906 107,706 - 6.51% -6.27% 50 Intergovt. Services & Taxes 27,505 7,176 15,000 15,000 15,000 0.00% 0.00% Expenditure Total $ 1,144,088 $ 1,286,054 $ 1,231,923 $ 1,148,630 $ 1,138,216 -6.76% -0.91% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Communitu Development - Plannin Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Deputy DCD Director 1 1 $ 121,368 $ 45,373 1 $ 123,768 $ 47,998 Planning Supervisor 1 1 110,556 40,492 1 113,448 43,579 Senior Planner 3.5 3.5 339,024 106,298 3.5 347,340 113,498 Assistant Planner 1.5 1 73,344 35,840 1 37,584 38,571 Urban Environmentalist 0.5 0.5 39,216 29,489 0.5 40,200 31,777 Extra Labor 33,000 - 33,000 - Overtime 1,000 - 1,000 - Total 7.5 7 $ 717,508 $ 257,491 7 $ 696,340 $ 275,424 153 2015 - 2016 Biennial Budget City of Tukwila, Washingon Communitu Development - CTR Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Extra Labor -CTR Supplies - Planning $ 25,728 $ 4,297 $ 25,728 $ 4,319 Total 0 0 25,728 4,297 - 25,728 4,319 Total Planning & CTR 7.5 7 $ 743,236 $ 261,788 7 $ 722,068 $ 279,742 Expenditure Detail - Supplies, Services and Other Supplies include miscellaneous office and operating supplies, program supplies, as well as replacement trees. Services include professional services, travel, communication, fees paid to King County, recycling events, equipment rental and replacement costs and repair & maintenance, among others. Communitu Development - Plannin Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies - Planning 000.08.558.600.31.00 Supplies -Office and Operating $ 3,187 $ 5,424 $ 6,000 $ 6,000 $ 6,000 000.08.558.600.31.01 Supplies - Graphics 1,018 - 2,500 - - 000.08.558.600.31.02 Supplies - Tree Replacement - 1,454 - 3,000 3,000 000.08.558.604.31.00 Supplies - Office & Operating 49 - - - ----------------------------- - - - - ----------------------------- upplie s- Rec ycling S000.08.558.601.31.04 Supplies - Office & Operating 2,570 11,401 4,200 4,200 4,200 Supplies CT R -------- - - - - -- - -- ----- -- -- 000.08.558.602.31.01 Supplies - Operating 1,030 42 500 500 500 Total Supplies 7,853 18,321 13,200 13,700 13,700 Services - Planning 000.08.558.600.41.00 Prof Svcs - Comp Plan, Tree Ord, TIB, TOD at TIB Sta. 19,740 26,227 56,222 31,722 28,022 000.08.558.604.41.00 Prof Svcs - Transit Oriented Development - 68,630 - - - 000.08.558.600.41.21 Prof Svcs - Misc services 9,995 - - - - 000.08.558.600.42.00 Communication - Postage for public notices and citizen communication, Newspaper notices for legal notices and annual garage sale 208 2,272 500 3,000 3,000 000.08.558.600.43.00 Travel - Parking, meals, mileage for seminars and training 641 697 2,000 2,000 2,000 000.08.558.600.44.00 Advertising - Bid ads 478 - - - 000.08.558.600.48.00 R &M - Annual maintenance for ESRI, copiers, other equipment & repairs 2,657 2,657 3,500 3,000 3,000 000.08.558.600.49.00 Misc - Printing and other services 10,348 11,798 9,000 9,000 9,000 000.08.558.600.49.30 Misc - Dues and Subscriptions - 1,569 - 7,500 7,500 000.08.558.600.49.40 Misc - Training - 923 - 7,000 3,500 154 2015 - 2016 Biennial Budget City of Tukwila, Washingon Community Develotirnent - Planning Con't Services - Recycling 000.08.558.601.41.02 Prof Svcs - Business recycling 8,495 839 10,413 10,413 10,413 000.08.558.601.41.04 Prof Svcs - Business Recycle Special 3,684 15,141 21,271 21,271 21,271 Resident Collection Events 000.08.558.601.42.04 Communication - Postcard mailings - 671 - - - 000.08.558.601.44.04 Advertising - Recycling - 363 3,500 3,500 3,500 000.08.558.601.49.04 Misc - Recycling - Printing and misc 1,587 880 1,000 1,000 1,000 ---- e _ s - _ CTR _ Service_ -------------------------------- - - - - -• 000.08.558.602.41.07 Prof Svcs -Misc Prof Svcs - - 3,500 3,500 3,500 000.08.558.602.43.07 Travel - Parking, meals, mileage 541 - 500 500 500 000.08.558.602.49.07 Misc - King County 12,952 9,063 11,500 11,500 11,500 Total Services 71,326 141,729 122,906 114,906 107,706 Intergovernmental - CTR 000.08.558.602.51.00 (Intergovernmental - Metro CTR Program 27,505 7,176 15,000 15,000 15,000 Total Intergovernmental 27,505 7,176 15,000 15,000 15,000 Total Supplies, Services and Other $ 106,684 $ 167,227 $ 151,106 $ 143,606 $ 136,406 155 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Comm. Dev. (08) FUND: General RESPONSIBLE MANAGER: Jack Pace DIVISION: Code Enforcement FUND NUMBER: 000 POSITION: Director Description The Code Enforcement office works with citizens and property owners to resolve non - criminal violations of the Tukwila Municipal Code. Expenditure Summary Community Development - Code Enforcement Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget I 2016 Il Budget 2014 -15 % change 2015 -16 % change 10 Salaries & Wages $ 144,680 $ 177,136 $ 195,021 $ 190,682 $ 195,260 -2.23% 2.40% 20 Personnel Benefits 40,037 62,286 71,261 70,194 75,554 -1.50% 7.64% 30 Supplies 233 432 500 500 500 0.00% 0.00% 40 Services 5,541 7,823 11,749 102,029 102,083 768.41% 0.05% Expenditure Total $ 190,491 $ 247,677 $ 278,531 $ 363,404 $ 373,397 30.47% 2.75% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Community Develovment - Code Enforcement Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Code Enforcement Officer 2 1.8 $ 124,258 $ 39,022 1.8 $ 127,396 $ 42,012 Admin Support Technician 0.8 1 56,424 30,697 1 57,864 33,067 Extra Labor 9,000 - 9,000 - Overtime 1,000 - 1,000 - Clothing Allowance - 475 - 475 Department Total 2.8 2.8 $ 190,682 $ 70,194 2.8 $ 195,260 $ 75,554 156 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include miscellaneous office and operating supplies. Services include professional services for code enforcement proposal, rental, and printing for various programs, travel, and memberships, among others. Communitu Develovrnent - Code Enforcement Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.08.558.603.31.01 Supplies - Office & Operating $ 233 S 432 $ 500 $ 500 $ 500 000.08.558.604.31.00 Supplies - Office & Operating 49 - - - - Total Supplies 281 432 500 500 500 Services 000.08.558.603.41.00 Prof Svcs - Code enforcement initiative - - 2,230 87,000 87,000 000.08.558.603.42.00 Communication - 1,504 975 1,500 1,500 000.08.558.603.43.00 Travel - Parking, meals, mileage for 417 780 600 600 600 WACE conferences and misc. 000.08.558.603.45.94 Rental - Equipment Replacement Fund 2,108 3,522 3,522 5,799 5,799 000.08.558.603.45.95 Rental - Equipment Rental 0 & M 2,432 1,483 1,622 2,703 2,757 000.08.558.603.49.00 Misc - Conferences, training, membership dues, dump passes, misc. 584 533 2,800 4,427 4,427 Total Services 5,541 7,823 11,749 102,029 102,083 Total Supplies, Services and Other $ 5,823 $ 8,255 $ 12,249 $ 102,529 $ 102,583 157 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Comm. Dev. (08) FUND: General RESPONSIBLE MANAGER: Jack Pace DIVISION: Permit Coordination FUND NUMBER: 000 POSITION: Director Description The Permit Coordination Division is responsible for maintaining the permit system and receiving and issuing permits using TRAKiT software. Monthly building activity reports are prepared and forwarded to King County for sales tax and property tax credits. Public information is maintained at the counter for applicants and citizenry. Expenditure Summary Community Development - Permit Coordination Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries & Wages $ 248,526 $ 264,285 $ 262,392 $ 259,968 $ 266,568 -0.92% 2.54% 20 Personnel Benefits 86,302 89,818 94,229 96,614 103,941 2.53% 7.58% 30 Supplies 2,777 1,630 3,000 3,000 3,000 0.00% 0.00% 40 Services 23,945 122,691 69,200 77,200 77,200 11.56% 0.00% Expenditure Total $ 361,549 $ 478,423 $ 428,821 $ 436,782 $ 450,709 1.86% 3.19% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Cornmunit Develomnent - Permit Coordination Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Permit Coordinator Admin Support Technician 1 3 1 3 $ 90,600 $ 30,639 169,368 65,975 1 3 $ 92,832 $ 32,940 173,736 71,002 Total 4 4 $ 259,968 $ 96,614 4 $ 266,568 $ 103,941 158 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include miscellaneous office and operating supplies. Services include professional services, rental, travel, and memberships, maintenance and support for TRAKiT, among others. Comrnunitu Develovment - Permit Coordination Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.08.559.100.31.00 Supplies - Office & Operating $ 2,777 $ 1,630 $ 3,000 $ 3,000 $ 3,000 000.08.559.200.31.00 Supplies - Office & Operating - 55 - - - Total Supplies 2,777 1,684 3,000 3,000 3,000 Services 000.08.559.100.41.00 Prof Svcs - Microfilming, Courier services and other services 5,297 58,247 5,000 5,000 5,000 000.08.559.100.43.00 Travel - Travel, hotel, meals forTRAKiT conference - 1,392 1,700 3,700 3,700 000.08.559.100.48.00 R&M - Repair and maintenance services, TRAKiT maintenance and support 5,376 47,112 45,000 40,000 40,000 000.08.559.100.49.00 Misc - Memberships, certifications, registrations, conferences 1,209 1,110 1,500 6,500 6,500 000.08.559.100.49.08 Misc - PPI credit card fees 12,062 14,830 16,000 22,000 22,000 Total Services 23,945 122,691 69,200 77,200 77,200 Total Supplies, Services and Other $ 26,721 $ 124,375 $ 72,200 $ 80,200 $ 80,200 159 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Comm. Dev. (08) FUND: General RESPONSIBLE MANAGER: Jack Pace DIVISION: Building FUND NUMBER: 000 POSITION: Director Description The mission of the Building division is to ensure building construction conforms to the state -wide building code and companion codes and City ordinances. The focus of the division is the building permit process, plan review process, inspection process, and issuance of Certificates of Occupancy. Expenditure Summary Community Development - Building Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries &Wages $ 457,119 $ 483,867 $ 483,878 $ 465,997 $ 481,764 -3.70% 3.38% 20 Personnel Benefits 141,143 145,471 157,161 170,092 183,463 8.23% 7.86% 30 Supplies 1,952 7,625 920 500 500 - 45.65% 0.00% 40 Services 24,604 58,423 88,160 86,289 86,376 -2.12% 0.10% Expenditure Total $ 624,817 $ 695,386 $ 730,119 $ 722,878 $ 752,104 -0.99% 4.04% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Community Develovment - Buildin Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Building Official 1 1 $ 102,611 $ 36,239 1 $ 109,309 $ 39,808 Senior Electrical Inspector 1 1 84,216 30,670 1 86,304 33,028 Senior Plans Examiner 1 1 79,944 28,707 1 81,888 30,866 Combination Inspector 1.63 1.63 128,534 45,209 1.63 131,891 48,475 Plans Examiner 1 1 69,192 26,766 1 70,872 28,787 Overtime 1,500 - 1,500 - Clothing Allowance - 2,500 - 2,500 Department Total 5.63 5.63 $ 465,997 $ 170,092 5.63 $ 481,764 $ 183,463 160 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include miscellaneous operating. Services include professional services, travel related costs, memberships, credit card fees, and repair & maintenance, among others. Cornmunitu Develovrnent - Buildin Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.08.559.600.31.00 Supplies - Office & Operating $ 1,952 $ 7,398 $ 500 $ 180 $ 180 000.08.559.600.35.00 Small Tools & Equipment -Furniture - 227 420 320 320 Total Supplies 1,952 7,625 920 500 500 Prof Svcs 000.08.559.600.41.00 Prof Svcs - Project Peer Reviews - Reid 1,871 33,454 20,000 20,000 20,000 Middleton & Sound Inspections & Investigative 000.08.559.600.42.00 Communication - Postage 49 - 1,450 500 500 000.08.559.600.43.00 Travel - Meals, parking for WABO meetings and for training 925 1,250 3,300 1,500 1,500 000.08.559.600.45.94 Rental - Equipment Replacement Fund 12,468 3,925 3,925 3,757 3,757 000.08.559.600.45.95 Rental - Equipment Rental 0 & M 7,037 7,306 6,935 7,282 7,369 000.08.559.600.48.00 R &M - Misc repairs and maintenance - 2,205 550 550 550 000.08.559.600.49.00 Misc - Membership dues, registrations, and tuition 2,254 565 2,000 2,000 2,000 000.08.559.600.49.02 Misc - Abatement Program - 6,346 50,000 50,000 50,000 000.08.559.600.49.30 Misc - Dues and Subscriptions - 385 - - - 000.08.559.600.49.40 Misc - Training - 2,988 - 700 700 Total Services 24,604 58,423 88,160 86,289 86,376 Total Supplies, Services and Other $ 26,556 $ 66,048 $ 89,080 $ 86,789 $ 86,876 161 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Comm. Dev. (08) FUND: General RESPONSIBLE MANAGER: Jack Pace DIVISION: Rental Housing FUND NUMBER: 000 POSITION: Director Description The rental housing inspection program identifies all rental housing units in the City. Each unit much be inspected for compliance with the International Property Maintenance Code every five years. Inspections may be done by code enforcement staff at $35 per unit or the property owner may hire an independent City certified inspector. For the purpose of systematically inspecting all units, the City has been divided into quadrants. The first quadrant has been completed with subsequent quadrants to follow each year. Property owners pay $50 rental housing license for each building of one to four units and a $100 license fee for each building of five or more units. Inspections deal with habitability conditions only. Expenditure Summary Community Development - Rental Housing Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries &Wages $ 41,273 $ 42,507 $ 40,921 $ 43,080 $ 44,275 5.28% 2.77% 20 Personnel Benefits 14,088 13,925 16,462 15,672 16,902 - 4.80% 7.85% Expenditure Total $ 55,360 $ 56,486 $ 57,383 $ 58,752 $ 61,176 2.39% 4.13% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Community Development - Rental Housin Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Combination Inspector 0.37 0.37 $ 29,242 $ 11,331 0.37 $ 30,072 $ 12,224 Code Enforcement Officer 0.20 - - - - - - Admin Support Technician 0.20 0.20 13,838 4,340 0.20 14,203 4,677 Total 0.77 0.57 $ 43,080 $ 15,672 0.57 $ 44,275 $ 16,902 162 2015 - 2016 Biennial Budget City of Tukwila, Washingon Police Department Chief Lof Police (1)j Assistant to the Chief (1) Deputy Chief' of Police (1) Crime Analyst (1) Patrol Commander (1) Patrol Sergeant (1) Patrol (8) Patrol Sergeant (1)} Patrol (7) K9 (1) Traffic Sergeant (1) Patrol Commander (1) Traffic Enforcement (2) Transport Services Officer (1) Administrative Assistant (1) Patrol Sergeant (1), Patrol K9 (1) Records Manager (11] Records Supervisor (1) Records Specialists (7) Evidence Tech (1) Investigations Commander (1) Major Crimes Sgt (1) Detective (5) Records Specialist (1) Major Crimes Sgt Detective (4) 3 DV Advocate (1) y TAC Sergeant (1){ r I - VNET Detective (1) Narcotics Detective (3) Professional Standards Commander (1) 4 Administrative Assistant (1) , Prof. Standards Sergeant (1) ,, Training Officer (1) COP Coordinator (1) School Resource ti Officer (1) Training Pipeline (4) Community Police Team Sergeant (1) , CPT Officer (4) Recruiter (1) S PATROL Task Force Sergeant (1) } 163 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Police (10) FUND: General RESPONSIBLE MANAGER: Mike Villa FUND NUMBER: 000 POSITION: Chief of Police Description: The Police Department strives to be a premier, full- service department that is committed to creating a safe and livable community. We achieve this standard through the work of highly training personnel who are responsible to the community they serve and who create and maintain successful partnerships and uphold public trust. 2013 -2014 Accomplishments ♦ Implemented the Crime Reduction Initiative. Strategic Goal 1. ♦ Developed and implemented department Strategic Plan. Strategic Goal 1 & 4. ♦ Reduced violent crimes on Tukwila International Boulevard (TIB). Strategic Goal 1. ♦ Maintained and strengthened regional partnerships. Strategic Goal 2. 2015 -2016 Outcome Goals ♦ Improve public safety. Strategic Goal 1. ♦ Effectively manage police department resources. Strategic Goal 4. ♦ Build a high - performing organization. Strategic Goal 4. 2015 -2016 Indicators of Success ♦ Improve public safety. ♦ Decreased violent crime in the Tukwila International Boulevard corridor. ♦ Decreased incidents of property crimes in residential neighborhoods. ♦ People feel safe living, working, and visiting Tukwila. ♦ Effectively manage police department resources. ♦ Officers are adequately equipped to safely perform their law enforcement functions. ♦ Employees are trained to successfully accomplish core skills and contribute to the department's mission and vision. ♦ Citizens see an increased presence of officers in the community. ♦ Be a high- performing organization. ♦ Employees are engaged. ♦ Internal processes are efficient. ♦ The community has a positive and professional image of the police. 164 2015 - 2016 Biennial Budget City of Tukwila, Washingon Budget Changes by Expenditure Type Police Department Budget Change Percentages Police Department 01 Salaries 02 Benefits 03 Supplies 04 Prof Svcs 05 Intergov't 06 Capital Total 2014 Budget $ 8,961,291 $ 2,616,475 $ 167,050 $ 1,671,361 $ 2,053,561 $ 117,500 $ 15,587,238 Base Services (156,345) 379,099 150 339,927 187,000 (117,500) 632,331 Revenue Backed 96,885 34,893 - - - - 131,778 Initiatives - - - - - - - Transfers - - - - - - - 2015 Budget $ 8,901,831 $ 3,030,467 $ 167,200 $ 2,011,288 $ 2,240,561 $ - $ 16,351,347 Base Services 242,098 124,184 - (53,913) 116,150 - 428,520 Revenue Backed - - - - - - - Initiatives - - - - - - - Transfers - - - - - - - 2016 Budget $ 9,143,929 $ 3,154,652 $ 167,200 $ 1,957,375 $ 2,356,711 $ - $ 16,779,867 Budget Change Percentages Police Department Budget Change Discussion: Base Services. Budget changes for the Police Department include step increases and COLA increases for salaries, healthcare cost changes and increases in other employee benefits, increase in supplies for meeting meals, increase in services to bring budget in line with actual costs and increases in intergovernmental to bring budget in line with actual costs. Proposals. Increase in supplies for ammunition. 165 01 Salaries 02 Benefits 03 Supplies 04 Prof Svcs 05 Intergov't 06 Capital Total 2015 Changes Base Services -1.7% 14.5% 0.1% 20.3% 9.1% - 100.0% 4.1% Revenue Backed 1.1% 1.3% 0.0% 0.0% 0.0% 0.0% 0.8% Initiatives 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Transfers 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2016 Changes Base Services 2.7% 4.1% 0.0% -2.7% 5.2% 0.0% 2.6% Revenue Backed 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Initiatives 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Transfers 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Budget Change Discussion: Base Services. Budget changes for the Police Department include step increases and COLA increases for salaries, healthcare cost changes and increases in other employee benefits, increase in supplies for meeting meals, increase in services to bring budget in line with actual costs and increases in intergovernmental to bring budget in line with actual costs. Proposals. Increase in supplies for ammunition. 165 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Summary Police Department Expenditures By Program 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % Chg 2015 -16 o/ Chg Administration $ 1,496,028 $ 1,558,435 $ 1,704,650 $ 1,693,705 $ 1,733,764 -0.64% 2.37% Patrol 7,706,827 6,980,815 7,062,290 7,168,074 7,359,557 1.50% 2.67% Special Services 987,862 954,512 1,087,498 1,037,813 1,086,526 -4.57% 4.69% Investigations 1,448,516 1,713,730 1,827,707 1,891,855 1,885,931 3.51% -0.31% Tukwila Anti-Crime 665,624 667,051 923,835 868,291 890,852 -6.01% 2.60% Professional Standards 429,664 1,424,429 1,229,508 1,968,662 2,031,366 60.12% 3.19% Training 277,667 264,640 273,491 269,452 272,799 -1.48% 1.24% Traffic 1,007,504 1,161,571 1,478,259 1,453,494 1,519,072 -1.68% 4.51% Department Total $ 14,019,692 $ 14,725,183 $ 15,587,238 $ 16,351,347 $ 16,779,867 4.90% 2.62% Police Department Expenditures By Type 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % Chg 2015 -16 % Chg 10 Salaries & Wages $ 8,170,640 $ 8,471,763 $ 8,961,291 $ 8,901,831 $ 9,143,929 -0.66% 2.72% 20 Personnel Benefits 2,627,836 2,540,043 2,616,475 3,030,467 3,154,652 15.82% 4.10% 30 Supplies 139,372 195,572 167,050 167,200 167,200 0.09% 0.00% 40 Services 1,506,784 1,649,724 1,671,361 2,011,288 1,957,375 20.34% -2.68% 50 Intergovt. Svcs & Taxes 1,566,739 1,853,451 2,053,561 2,240,561 2,356,711 9.11% 5.18% 60 Capital Outlays 8,321 14,630 117,500 - - 0.00% 0.00% Department Total $ 14,019,692 $ 14,725,183 $ 15,587,238 $ 16,351,347 $ 16,779,867 4.90% 2.62% 166 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Police Department Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Police Chief 1 1 $ 151,445 $ 40,981 1 $ 154,536 $ 43,179 Deputy Police Chief 1 1 142,104 40,263 1 144,912 42,436 Police Commander 4 4 509,568 140,557 4 519,744 147,811 Admin Secretary 1 1 71,136 33,282 1 72,552 35,797 Master Police Sergeant 5 3 309,408 104,569 3 315,216 110,687 Police Sergeant 5 8 793,423 255,516 8 814,683 271,046 Master Police Officer 29 24 2,157,884 764,698 24 2,202,728 810,261 Police Officer 29 34 2,780,636 954,407 34 2,892,883 1,018,559 Domestic Violence Advocate 1 1 68,328 26,487 1 70,680 28,629 Service Transport Officer 1 1 60,366 20,321 1 64,839 21,942 Police Records Manager 1 1 97,032 24,690 1 98,952 26,457 Police Records Supervisor 1 1 73,944 27,626 1 75,768 29,713 Police Information Analyst 1 1 78,192 21,111 1 80,064 22,674 Police Records Clerk 8 8 429,584 192,633 8 450,522 209,121 Evidence Technician 1 1 67,440 21,659 1 69,048 23,047 Community Policing Coordinator 1 1 82,512 25,248 1 84,528 27,148 Patrol Admin Assistant 1 1 58,608 30,966 1 60,444 33,430 Prof Standard Admin Specialist 1 1 64,272 25,747 1 65,882 27,717 Retiree Medical - 279,707 - 225,000 Extra Labor 1,000 - 1,000 - Overtime 904,949 - 904,949 - Department Total 92 93 $ 8,901,831 $ 3,030,467 93 $ 9,143,930 $ 3,154,652 167 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include small tools and equipment; Professional services and contract include travel, equipment replacement and O &M charges, insurance subscriptions and memberships, among others. Police Devartment Object Code Account Name, Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 31.xx Supplies $ 138,983 $ 195,521 $ 166,450 $ 166,600 $ 166,600 35.xx Small tools 389 51 600 600 600 Total Supplies 139,372 195,572 167,050 167,200 167,200 Services 41.xx Professional services 72,955 71,731 77,875 78,375 78,375 42.xx Communication 60,521 80,957 90,071 90,071 90,071 43.xx Travel 44,398 35,130 24,500 32,380 32,380 44.xx Advertising - 299 800 1,500 1,500 45.xx Operating leases 49,653 56,125 103,007 112,007 112,007 45.94 Equipment rental replacement 340,138 427,407 360,607 522,494 452,656 45.95 Equipment rental O &M 484,953 502,567 509,417 675,217 687,474 46.xx Insurance 225,000 236,250 240,080 240,000 240,000 47.xx Utilities - 1,525 - - - 48.xx Repair and maintenance 157,270 159,023 189,343 179,733 183,401 49.xx Miscellaneous 71,896 78,710 75,661 79,511 79,511 Total Services 1,506,784 1,649,724 1,671,361 2,011,288 1,957,375 Other 51.xx Intergovernmental 1,566,739 1,853,448 2,053,561 2,240,561 2,356,711 64.xx Capital 8,321 14,630 117,500 - - Total Supplies, Services, Other $3,221,216 $3,713,375 $4,009,472 $4,419,049 $4,481,286 168 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Police (10) FUND: General RESPONSIBLE MANAGER: Mike Villa DIVISION: Administration FUND NUMBER: 000 POSITION: Chief of Police Description The management functions of the Police Department are included in this program. Those functions include fiscal, personnel, planning, research /development, inter- and intra- department operations and intergovernmental coordination. Expenditure Summary Police - Administration Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries & Wages $ 817,566 $ 839,844 $ 878,553 $ 877,400 $ 894,891 -0.13% 1.99% 20 Personnel Benefits 221,413 243,982 239,047 255,082 269,222 6.71 % 5.54% 30 Supplies 30,811 22,799 21,000 24,000 24,000 14.29% 0.00% 40 Services 399,587 421,473 432,650 521,323 529,751 20.50% 1.62% 50 Intergovt. Services & Taxes 18,330 15,707 15,900 15,900 15,900 0.00% 0.00% 60 Capital Outlays 8,321 14,630 117,500 - - - 100.00% 0.00% Expenditure Total $ 1,496,028 $ 1,558,435 $ 1,704,650 $ 1,693,705 $ 1,733,764 -0.64% 2.37% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Police - Administration Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Police Chief 1 1 $ 151,445 $ 40,981 1 $ 154,536 $ 43,179 Deputy Police Chief 1 1 142,104 40,263 1 144,912 42,436 Police Commander 4 4 509,568 140,557 4 519,744 147,811 Admin Secretary 1 1 71,136 33,282 1 72,552 35,797 1 Overtime 3,147 - 3,147 - Total 7 7 $ 877,400 $ 255,082 7 $ 894,891 $ 269,222 169 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies includes miscellaneous office; services include travel and training, equipment rental and repair costs, insurance, and memberships, among others; intergovernmental includes SCORE jail costs, dispatch, and animal control. Police - Administration Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.10.521.100.31.00 Supplies - Office $ 15,524 $ 22,799 $ 21,000 $ 24,000 $ 24,000 000.10.521.100.31.90 Supplies - Central Supplies 15,288 - - - - Total Supplies 30,811 22,799 21,000 24,000 24,000 Services 000.10.521.100.41.00 Prof Svcs - cell phone and pager usage, counseling, infectious disease training, pre - employment testing, COPS Grant 26,724 31,524 24,525 30,025 30,025 000.10.521.100.42.00 Communication - supplies and services 19,918 20,995 14,740 60,171 60,171 000.10.521.100.43.00 Travel - Travel expenses for prof. mtgs & conferences: meals, parking, mileage 9,439 269 1,700 1,000 1,000 000.10.521.100.44.00 Advertising - Job ads - 299 400 1,100 1,100 000.10.521.100.45.00 Rental - Rentals and lease fees 18,846 22,229 4,500 19,500 19,500 000.10.521.100.45.94 Rental - Equipment Replacement Fund 8,608 20,607 20,607 28,085 32,278 000.10.521.100.45.95 Rental - Equipment Rental 0 & M 24,043 21,569 15,119 29,993 30,560 000.10.521.100.46.00 Insurance - Insurance allocation to WCIA 225,000 236,250 240,000 240,000 240,000 000.10.521.100.48.00 R&M - Radio repairs and maintenance 9,007 5,977 18,518 6,518 6,518 000.10.521.100.48.01 R &M - Repairs and maintenance for 800 50,804 51,074 60,971 73,361 77,029 Mhz system assessment 000.10.594.215.42.03 Communication - Neighborhood Resource - - 29,040 29,040 29,040 Center 000.10.521.100.49.00 Misc - Memberships and subscriptions 7,200 10,682 2,530 2,530 2,530 Total Services 399,587 421,473 432,650 521,323 529,751 Intergovernmental 000.10.521.100.51.00 Intergov't Prof Svcs - VSWAT 18,330 15,707 15,900 15,900 15,900 Total Intergovernmental 18,330 15,707 15,900 15,900 15,900 Other 000.10.594.100.64.00 Capital - Machinery and equipment - - 82,000 - - 000.10.594.212.64.00 Capital - Machinery and equipment 8,321 14,630 35,500 - - Total Other 8,321 14,630 117,500 - - Total Supplies, Services and Other $ 457,049 $ 474,610 $ 587,050 $ 561,223 $ 569,651 170 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Police (10) FUND: General RESPONSIBLE MANAGER: Mike Villa DIVISION: Patrol FUND NUMBER: 000 POSITION: Chief of Police Description Patrol division officer respond first to all emergency and non - emergency police calls, they investigate misdemeanor and felony crimes, gather evidence and make arrests, mediate disputes, assist motorists, identify and correct hazardous conditions, keep the peace in our community, maintain a patrol presence to prevent crime, identify and resolve community crime problems, and educate the public on the law and crime prevention measures. Operations division also includes K -9 teams and Police Explorers. Expenditure Summary Police- Patrol Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries &Wages $ 4,383,013 $ 3,980,945 $ 3,950,006 $ 3,639,756 $ 3,744,978 -7.85% 2.89% 20 Personnel Benefits 1,532,862 1,214,502 1,126,164 1,348,486 1,363,304 19.74% 1.10% 30 Supplies 46,672 45,037 62,150 60,300 60,300 -2.98% 0.00% 40 Services 765,635 729,953 762,970 811,532 813,825 6.36% 0.28% 50 Intergovt. Services &Taxes 978,645 1,010,377 1,161,000 1,308,000 1,377,150 12.66% 5.29% Expenditure Total $ 7,706,827 $ 6,980,815 $ 7,062,290 $ 7,168,074 $ 7,359,557 1.50% 2.67% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Police - Patrol Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Master Police Sergeant 0 1 $ 98,352 $ 35,226 1 $ 100,272 $ 37,330 Police Sergeant 4 3 293,398 102,403 3 302,019 108,880 Master Police Officer 14 7 615,072 220,601 7 627,120 233,901 1 Police Officer 21 25 2,047,052 679,584 25 2,127,850 724,764 Patrol Admin Assistant 1 1 58,608 30,966 1 60,444 33,430 Overtime 527,274 - 527,274 - Retiree Medical - 279,707 - 225,000 Total 40 37 $ 3,639,756 $ 1,348,486 37 $ 3,744,979 $ 1,363,304 171 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies includes office supplies and supplies for Explorer Post and K -9 unit; services include equipment rental and repair charges, cell phone, and memberships, among others. Police - Patrol Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.10.521.220.31.00 Supplies - Office & Operating $ 2,438 $ 5,915 $ 3,850 $ - $ - 000.10.521.220.31.01 Supplies - Operating 31,003 22,532 42,275 40,950 40,950 000.10.521.220.31.02 Supplies -K-9 Unit 3,372 4,750 2,175 3,500 3,500 000.10.521.220.31.03 Supplies - Explorer Post 41 66 250 250 250 000.10.521.220.31.04 Supplies - Emergency Services Unit 9,005 10,117 10,000 10,000 10,000 000.10.521.220.31.05 Supplies - Civil Disturbance Unit 424 1,606 3,000 5,000 5,000 000.10.521.220.35.00 Small Tools & Equipment - Minor tools 389 51 600 600 600 Total Supplies 46,672 45,037 62,150 60,300 60,300 Services 000.10.521.220.41.00 Prof Svcs - (2) K -9 dogs vet bills and professional grooming 9,802 3,241 6,000 8,000 8,000 000.10.521.220.42.00 Communication - Cellular phone usage, pager usage, language line services and 33,261 50,974 32,000 - - COPS grant 000.10.521.220.43.00 Travel - Mileage, parking 7,784 346 - - - 000.10.521.220.43.03 Travel - transportation, meals, lodging for - - 1,800 - - Police Explorers 000.10.521.220.45.00 Rental - Operating leases and rentals - 1,082 50,000 50,000 50,000 000.10.521.220.45.94 Rental - Equipment Replacement Fund 306,878 236,189 236,189 273,009 258,516 000.10.521.220.45.95 Rental - Equipment Rental 0 & M 309,179 324,853 342,647 386,269 403,055 000.10.521.220.46.03 Insurance - Medical insurance coverage for Police Explorers - - 80 - - 000.10.521.220.48.00 R &M - Quartermaster COPS grant 75,065 80,413 65,404 65,404 65,404 000.10.521.220.48.00 R &M - SRT equipment, uniforms, cell phone repairs, vest replacement, etc. 000.10.521.220.48.01 R &M - Uniform cleaning for Patrol 000.10.521.220.49.00 Misc - Memberships and registrations 958 8,042 2,000 2,000 2,000 000.10.521.220.49.03 Misc - BSA Charter, Explorer Academy - 1,105 1,850 1,850 1,850 Reg. And annual recruitment open house 000.10.523.200.41.00 Prof Svcs - Monitoring of Prisoners 22,709 23,708 25,000 25,000 25,000 Total Services 765,635 729,953 762,970 811,532 813,825 Intergovernmental 000.10.523.600.51.00 Intergov't Prof Svcs - SCORE 881,125 965,288 1,071,000 1,233,000 1,294,650 000.10.539.300.51.00 Intergov't Prof Svcs - Animal Control 97,520 45,089 90,000 75,000 82,500 Total Intergovernmental 978,645 1,010,377 1,161,000 1,308,000 1,377,150 Total Supplies, Services and Other $1,790,952 $1,785,367 $1,986,120 $2,179,832 $2,251,275 172 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Police (10) FUND: General RESPONSIBLE MANAGER: Mike Villa DIVISION: Special Services FUND NUMBER: 000 POSITION: Chief of Police Description Process all department criminal and incident reports while complying with laws regarding privacy and security. Respond to public disclosure requests and serve as department receptionists. Maintain and store all criminal history records information. Expenditure Summary Police - Special Services Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries &Wages $ 708,625 $ 685,130 $ 763,136 $ 721,880 $ 748,626 -5.41% 3.71% 20 Personnel Benefits 227,041 220,917 245,984 269,986 291,953 9.76% 8.14% 30 Supplies 21,130 19,159 19,900 19,900 19,900 0.00% 0.00% 40 Services 31,066 29,307 58,478 26,047 26,047 - 55.46% 0.00% Expenditure Total $ 987,862 $ 954,512 $ 1,087,498 $ 1,037,813 $ 1,086,526 -4.57% 4.69% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Police - Special Services Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Police Records Manager 1 1 $ 97,032 $ 24,690 1 $ 98,952 $ 26,457 Police Records Supervisor 1 1 73,944 27,626 1 75,768 29,713 Police Information Analyst 1 1 78,192 21,111 1 80,064 22,674 Police Records Specialist 7 7 369,848 174,900 7 389,370 190,063 Evidence Technician 1 1 67,440 21,659 1 69,048 23,047 Extra Labor 1,000 - 1,000 - Overtime 34,424 - 34,424 - Total 11 11 $ 721,880 $ 269,986 11 $ 748,626 $ 291,953 173 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies includes miscellaneous office and evidence supplies; services include records destruction, repair costs, and ACCESS terminal rental, among others. Police - Special Services Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.10.521.230.31.00 Supplies - Office & Operating $ 17,215 $ 15,288 $ 15,500 $ 15,500 $ 15,500 000.10.521.230.31.01 Supplies - Evidence 3,915 3,871 4,400 4,400 4,400 Total Supplies 21,130 19,159 19,900 19,900 19,900 Services 000.10.521.230.41.00 Prof Svcs - Records destruction, evidence disposition, and translators 4,420 1,713 5,000 3,000 3,000 000.10.521.230.42.00 Communication - Communications services and equipment 6,335 8,482 10,431 - - 000.10.521.230.42.01 Communication - Pagers and cell phones for Evidence Technician 165 50 860 860 860 000.10.521.230.45.00 Rental - ACCESS terminal, Cole directory and copy machine lease 7,958 4,746 17,187 7,187 7,187 000.10.521.230.48.00 R&M - Repairs and maint. such as safe & lock. Tustice maint.. evidence barcodine 10,414 6,913 23,500 13,500 13,500 000.10.521.230.49.00 Misc - Misc. costs for maintaining records and evidence 1,773 7,403 1,500 1,500 1,500 Total Services 31,066 29,307 58,478 26,047 26,047 Total Supplies, Services and Other $ 52,195 $ 48,466 $ 78,378 $ 45,947 $ 45,947 174 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Police (10) FUND: General RESPONSIBLE MANAGER: Mike Villa DIVISION: Investigations FUND NUMBER: 000 POSITION: Chief of Police Description Conduct all follow -up investigation associated with major crimes to include crimes against persons, crimes against property, fraud, and white - collar offenses. Expenditure Summary Police - Investigations Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries & Wages $ 1,023,209 $ 1,142,893 $ 1,278,057 $ 1,241,162 $ 1,268,645 -2.89% 2.21% 20 Personnel Benefits 311,619 356,101 373,860 389,437 413,368 4.17% 6.15% 30 Supplies 4,678 6,831 6,000 7,000 7,000 16.67% 0.00% 40 Services 109,010 207,906 169,790 254,256 196,918 49.75% -22.55% Expenditure Total $ 1,448,516 $ 1,713,730 $ 1,827,707 $ 1,891,855 $ 1,885,931 3.51% -0.31% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Police - Investigations Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Master Police Sergeant 0 1 $ 106,320 $ 33,366 1 $ 108,264 $ 35,261 Police Sergeant 2 1 96,885 21,590 1 99,876 22,763 Master Police Officer 8 8 708,764 259,758 8 725,864 275,319 Police Officer 1 1 87,360 30,502 1 89,040 32,339 Domestic Violence Advocate 1 1 68,328 26,487 1 70,680 28,629 Police Records Clerk 1 1 59,736 17,733 1 61,152 19,058 Overtime 113,769 - 113,769 - Total 13 13 $ 1,241,162 $ 389,437 13 $ 1,268,645 $ 413,368 175 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies includes miscellaneous office and operating supplies; services include polygraph translation, travel, equipment rental and repair, and investigation costs, among others. Police - Investigaions Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.10.521.210.31.00 Supplies -Office and Operating $ 4,678 $ 6,831 $ 6,000 $ 7,000 $ 7,000 Total Supplies 4,678 6,831 6,000 7,000 7,000 Services 000.10.521.210.41.00 Prof Svcs - Polygraph, translation and transcription services 5,726 658 4,350 3,350 3,350 000.10.521.210.42.00 Communication - supplies and services 559 170 1,400 - - 000.10.521.210.43.00 Travel - Parking fees 422 1,326 1,000 5,000 5,000 000.10.521.210.45.00 Rental - Vehicle rentals and leases 9,490 4,308 2,500 2,500 2,500 000.10.521.210.45.94 Rental - Equipment Replacement Fund 8,597 90,420 59,220 120,889 61,351 000.10.521.210.45.95 Rental - Equipment Rental 0 & M 72,502 92,923 88,820 110,017 112,217 000.10.521.210.47.00 Public Utility - 1,371 - - - 000.10.521.210.48.00 R&M - Shredder & copy machine maintenance and investigation impounds 8,869 12,738 9,000 9,000 9,000 000.10.521.210.49.00 Misc - Unanticipated misc. investigation and DV expenses 2,845 3,993 3,500 3,500 3,500 Total Services 109,010 207,906 169,790 254,256 196,918 Total Supplies, Services and Other $ 113,688 $ 214,737 $ 175,790 $ 261,256 $ 203,918 176 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Police (10) FUND: General RESPONSIBLE MANAGER: Mike Villa DIVISION: Tukwila Anti -Crime FUND NUMBER: 000 POSITION: Chief of Police Description This unit, internally referred to as Tukwila Anti -Crime Team (TAC Team), provides specific criminal emphasis operations, which include narcotics, gambling, and vice - related activities. Also included are all gambling licensee audits and adult entertainment license background checks. Expenditure Summary Police - Tukwila Anti -Crime Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries &Wages $ 456,274 $ 451,969 $ 637,360 $ 555,287 $ 564,143 -12.88% 159 20 Personnel Benefits 132,214 126,026 178,276 172,383 182,819 -331% 6.05% 30 Supplies 983 - 2,000 2,000 2,000 0.00% 0.00% 40 Services 76,152 89,054 106,199 138,621 141,890 30.53% 2.36% Expenditure Total $ 665,624 $ 667,051 $ 923,835 $ 868,291 $ 890,852 -6.01% 2.60% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Police - Anti -Crime Team Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FI'E 2016 Budgeted Salaries Benefits Master Police Sergeant 1 1 $ 104,736 $ 35,977 1 $ 106,680 $ 38,096 Master Police Officer 3 3 272,592 102,655 3 277,824 108,941 Police Officer 2 1 87,360 33,751 1 89,040 35,781 Overtime 90,599 - 90,599 - Total 6 5 $ 555,287 $ 172,383 5 $ 564,143 $ 182,819 177 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies includes miscellaneous office supplies; services include equipment rental and repair, and license inspections, among others. Police - Tukwila Anti -Crime Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.10.521.250.31.00 Supplies - Office & Operating all stations $ 983 $ - $ 2,000 $ 2,000 $ 2,000 Total Supplies 983 - 2,000 2,000 2,000 Services 000.10.521.250.42.00 Communication - Cellular phone services 264 - 1,000 - - 000.10.521.250.43.00 Travel - Mileage, parking, etc 1,132 3,129 - - - 000.10.521.250.45.00 Rental - Vehicle rentals and leases 9,416 17,246 26,520 26,520 26,520 000.10.521.250.45.94 Rental - Equipment Replacement Fund 16,055 27,558 27,558 35,726 35,726 000.10.521.250.45.95 Rental - Equipment Rental 0 & M 39,766 32,376 40,121 65,375 68,644 000.10.521.250.48.00 R &M - Repairs & maintenance of VCR, video printer, cameras, body wire - - 1,000 1,000 1,000 000.10.521.250.49.00 Misc - Misc. expenses to include drug expenses, license inspections 9,518 8,745 10,000 10,000 10,000 Total Services 76,152 89,054 106,199 138,621 141,890 Total Supplies, Services and Other $ 77,135 $ 89,054 $ 108,199 $ 140,621 $ 143,890 178 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Police (10) FUND: General RESPONSIBLE MANAGER: Mike Villa DIVISION: Professional Standards FUND NUMBER: 000 POSITION: Chief of Police Description This section provides on -going commercial and residential security surveys, training and information programs, and maintains community crime analysis for business and residential communities. Also, maintains an on -going D.A.R.E. program within elementary, middle, and high school levels. Expenditure Summary Police - Professional Standards Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries &Wages $ 314,338 $ 1,040,572 $ 900,660 $ 1,373,562 $ 1,417,142 52.51% 3.17% 20 Personnel Benefits 76,983 293,867 295,367 452,652 482,780 53.25% 6.66% 30 Supplies 6,075 22,705 10,300 8,300 8,300 -19.42% 0.00% 40 Services 32,268 67,285 23,181 134,148 123,144 478.70% -8.20% Expenditure Total $ 429,664 $ 1,424,429 $ 1,229,508 $ 1,968,662 $ 2,031,366 60.12% 3.19% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Police - Professional Standards Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Master Police Sergeant 1 0 $ - $ - 0 $ - $ - Police Sergeant 1 3 306,255 96,628 3 312,912 102,275 Master Police Officer 1 3 280,512 94,459 3 285,720 99,966 Community Policing Coordinator 1 1 82,512 25,248 1 84,528 27,148 Police Officer 5 7 558,864 210,569 7 586,953 225,675 Prof Standard Admin Specialist 1 1 64,272 25,747 1 65,882 27,717 Overtime 81,147 - 81,147 - Total 10 15 $ 1,373,562 $ 452,652 15 $ 1,417,142 $ 482,780 179 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Details - Supplies, Services and Other Supplies include office supplies and supplies for D.A.R.E program; services include rental of equipment, equipment repair charges, among others. Police - Professional Standards Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.10.521.300.31.00 Supplies - Office & Operating $ 3,320 $ 18,677 $ 6,300 $ 4,300 $ 4,300 000.10.521.300.31.01 Supplies - Dare 2,756 4,028 4,000 4,000 4,000 Total Supplies 6,075 22,705 10,300 8,300 8,300 Services 000.10.521.300.42.00 Communication - Communication Services - 12 - - - 000.10.521.300.43.00 Travel - Mileage, parking - 65 - - - 000.10.521.300.44.00 Advertising - Ads - - 400 400 400 000.10.521.300.45.00 Rental - Equipment lease for copier, fax, scanner, etc. 1,481 1,198 1,100 1,100 1,100 000.10.521.300.45.94 Rental - Equipment Replacement Fund - 36,969 1,369 48,159 48,159 000.10.521.300.45.95 Rental - Equipment Rental 0 & M 30,162 25,927 14,472 74,799 63,795 000.10.521.300.47.00 Public Utility - Surface water chgs - 154 - - - 000.10.521.300.48.00 R &M - Misc repairs and maintenance 306 368 1,000 1,000 1,000 000.10.521.300.49.00 Misc - Crime Free Multi- Housing prnt supplies, drill team equip, RSO notifications 319 2,592 4,840 8,690 8,690 Total Services 32,268 67,285 23,181 134,148 123,144 Total Supplies, Services and Other $ 38,343 $ 89,990 $ 33,481 $ 142,448 $ 131,444 180 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Police (10) FUND: General RESPONSIBLE MANAGER: Mike Villa DIVISION: Training FUND NUMBER: 000 POSITION: Chief of Police Description Planning, evaluation, scheduling, and documentation of all training programs within the department. Expenditure Summary Police - Trainin Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 0/, change 2015 -16 % change 10 Salaries &Wages $ 137,048 $ 85,117 $ 111,626 $ 105,323 $ 107,075 -5.65% 1.66% 20 Personnel Benefits 34,662 22,806 32,474 28,358 29,953 -12.68% 5.63% 30 Supplies 25,081 76,098 41,100 41,100 41,100 0.00% 0.00% 40 Services 80,876 80,619 88,291 94,671 94,671 7.23% 0.00% Expenditure Total $ 277,667 $ 264,640 $ 273,491 $ 269,452 $ 272,799 -1.48% 1.24% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Police - Trainin Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Master Police Officer Overtime 1 1 $ 94,176 $ 28,358 11,147 - 1 $ 95,928 $ 29,953 11,147 - Total 1 1 $ 105,323 $ 28,358 1 $ 107,075 $ 29,953 181 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies and Services Supplies includes miscellaneous office supplies; services include instructor fees, travel for training, equipment rental and repair, memberships, and registrations, among others. Police - Trainin Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.10.521.400.31.00 Supplies - Office & Operating $ 25,081 $ 76,098 $ 41,100 $ 41,100 $ 41,100 Total Supplies 25,081 76,098 41,100 41,100 41,100 Services 000.10.521.400.41.00 Prof Svcs - SRT, CDU, TB, DV, etc. instructors 3,574 10,888 13,000 9,000 9,000 000.10.521.400.42.00 Communication - Postage 18 275 - - - 000.10.521.400.43.00 Travel - Travel expenses for training for all divisions 25,621 29,995 20,000 26,380 26,380 000.10.521.400.45.00 Rental - Equipment rentals and leases 2,379 3,263 1,200 5,200 5,200 000.10.521.400.48.00 R&M - Repairs and maintenance for training - 51 5,150 5,150 5,150 000.10.521.400.49.00 Misc - Registrations for department training 49,283 36,148 48,941 48,941 48,941 Total Services 80,876 80,619 88,291 94,671 94,671 Total Supplies, Services and Other $ 105,957 $ 156,717 $ 129,391 $ 135,771 $ 135,771 182 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Police (10) FUND: General RESPONSIBLE MANAGER: Mike Villa DIVISION: Traffic FUND NUMBER: 000 POSITION: Chief of Police Description Provides traffic law enforcement and traffic control. Investigates traffic related incidents and develops and works from a comprehensive traffic plan, which includes: traffic safety education, enforcement programs such as D.U.I enforcement, and coordination with City Engineering. Also, management of the Traffic Volunteer Program. Expenditure Summary Police - Traffic Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries &Wages $ 330,567 $ 245,294 $ 441,893 $ 387,461 $ 398,429 -1232% 2.83% 20 Personnel Benefits 91,041 61,842 125,303 114,082 121,253 -8.95% 6.29% 30 Supplies 3,940 2,944 4,600 4,600 4,600 0.00% 0.00% 40 Services 12,191 24,126 29,802 30,690 31,129 2.98% 1.43% 50 Intergovt. Services & Taxes 569,765 827,364 876,661 916,661 963,661 4.56% 5.13% Expenditure Total $ 1,007,504 $ 1,161,571 $ 1,478,259 $ 1,453,494 $ 1,519,072 - 1.68% 4.51% Expenditure Detail - Salaries and Benefits Police - Traffic Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Police Sergeant 1 1 $ 96,885 $ 34,894 1 $ 99,876 $ 37,129 Master Police Officer 2 2 186,768 58,867 2 190,272 62,182 Service Transport Officer 1 1 60,366 20,321 1 64,839 21,942 Overtime 43,442 - 43,442 - Total 4 4 $ 387,461 $ 114,082 4 $ 398,429 $ 121,253 183 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies includes miscellaneous office supplies; services includes equipment rental and repair, among others. Police - Traffic Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.10.521.700.31.00 Supplies - Office & Operating $ 3,940 $ 2,944 $ 4,600 $ 4,600 $ 4,600 Total Supplies 3,940 2,944 4,600 4,600 4,600 Services 000.10.521.700.42.00 Communication - Pager and cellular phone services - - 600 - - 000.10.521.700.45.00 Rental - Copier 83 2,054 - - - 000.10.521.700.45.94 Rental - Equipment Replacement Fund - 15,664 15,664 16,626 16,626 000.10.521.700.45.95 Rental - Equipment Rental 0 & M 9,303 4,919 8,238 8,764 9,203 000.10.521.700.48.00 R &M - Radar repair & certification, and quartermaster replacement 2,805 1,489 4,800 4,800 4,800 000.10.521.700.49.00 Misc - supplies for traffic unit - - 500 500 500 Total Services 12,191 24,126 29,802 30,690 31,129 Intergovernmental 000.10.528.600.51.00 Intergov't Prof Svcs - Valley Comm 569,765 827,364 876,661 916,661 963,661 Total Intergovernmental 569,765 827,364 876,661 916,661 963,661 Total Supplies, Services and Other $ 585,896 $ 854,434 $ 911,063 $ 951,951 $ 999,390 184 2015 - 2016 Biennial Budget City of Tukwila, Washingon Administrative Secretary (1) / I � Administrative Support Technician (1) Fire Department Fire Chief (1) Battalion Chief (1) (Fire Marshal - Prevention) Administrative Support Technician (1) Captain (2) (Inspector/ Investigator) Fire Project Coordinator (1) Captain (1) (Training Officer) Captain (1) (Training Officer) 1 Assistant Fire Chief (1) (Operations /Training) Emergency Manager Battalion Chief (1) Pub Ed/CERT Training (1) Battalion Chief (1) (A - Shift) Captain - Sta 51(1) Firefighter (3) _( Captain - Sta 52 (1) Firefighter (2) Captain - Sta 53 (1) Firefighter (3) Captain - Sta 54 (1) Firefighter (5) Battalion Chief (1) (13 - Shift) --( Captain - Sta 51(1) Firefighter (3) Captain - Sta 52 (1) Firefighter (2) ) - Captain - Sta 53 (1) Firefighter (3) — [ Captain - Sta 54(1) Firefighter (5) / Battalion Chief (1) (C - Shift) l Captain - Sta 51(1) Firefighter (3) -f Captain - Sta 52 (1) Firefighter (2) - Captain - Sta 53 (1) Firefighter (3) — [ Captain - Sta 54 (1) (Firefighter (5)1 185 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Fire (11) FUND: General RESPONSIBLE MANAGER: Chris Flores FUND NUMBER: 000 POSITION: Interim Fire Chief Description: The Fire Department provides first tier emergency response to incidents involving fire, emergency medical services, motor vehicle accidents, hazardous materials, rescue, service, and fulfills other requests for service as well. The department provides fire prevention and investigation services through the office of the fire marshal. The department provides emergency management services to city government and the community. The department provides public education in the areas of first aid, CPR, public defibrillation, CERT, and fire extinguisher training. The department is involved in the greater community through outreach and collaborative city events and programs. The department cooperates and as necessary coordinates operations with other city departments. 2013 -2014 Accomplishments ♦ Assisted Police and other agencies in preparing for the Boulevard Operation, and specifically supported the operation through the provision of assistance in the planning, operations, and logistics sections. Strategic Goal 1, 4, and 5. ♦ Provided human and equipment resources for the SR -530 Slide response in Oso Washington. Services provided to Snohomish County included command and EOC staff functions, communications functions, and operational functions. Strategic Goal 4 and 5. ♦ Emergency Management worked collaboratively with the Tukwila School District to assist them with their emergency management plan. Strategic Goal 1, 2, 4, and 5. ♦ The department began participation in the Joint Apprenticeship Training Committee. This program is sponsored and recognized by Washington Department of Labor and Industries. It is a three year training program that is entered into by all new employees. Strategic Goal 1, 2, 4, and 5. ♦ Implemented the utilization of pipeline employees for the purposes of reducing overtime related to long term vacancies and for the purpose of reducing disruptions in operational continuity. Strategic Goal 4. 2015 -2016 Outcome Goals ♦ Participate in and collaborate with the committee assigned to explore annexation discussions with the Kent Regional Fire Authority. Strategic Goal 1, 2, 4, and 5. ♦ Sustain 2013 -2014 levels of service in the areas of emergency response, fire prevention, public education, city government emergency /disaster preparedness and community emergency/ disaster preparedness. Strategic Goal 1, 2, 3, 4, and 5. ♦ Implement Fire Marshal's /Fire Prevention Bureau utilization of the TRAKiT system. Reduce or eliminate the backlog of company level inspections. Strategic Goal 1, 3, 4, and 5. ♦ Meet state and national training laws and standards through participation in the South King County Training Consortium. Strategic Goal 1, 2, 4, and 5. 2015 -2016 Indicators of Success ♦ Continued reduction of fire loss through more aggressive inspection scheduling, preparedness through training, and through public education opportunities. 186 2015 - 2016 Biennial Budget City of Tukwila, Washingon ♦ Have future direction of department established and appropriate actions in place regarding that direction. ♦ Sustain department statistics related to survival of sudden cardiac arrest that contribute positively to outstanding regional statistics and outcomes. ♦ Increased numbers of trained community members as related to first aid /CPR /public defibrillator, fire extinguisher use, and CERT. 187 2015 - 2016 Biennial Budget City of Tukwila, Washingon Budget Changes by Expenditure Type Fire Department Budget Change Percentages Fire Department 01 Salaries 02 Benefits 03 Supplies 04 Services 05 Intergov't 06 Capital Total 2014 Budget $ 7,143,575 $ 1,693,597 $ 251,545 $ 1,296,476 $ 137,061 $ - $ 10,522,254 Base Services (1,435) 584,627 (21,800) (341,738) 17,939 - 237,594 Revenue Backed - - - - - - - Initiatives - - 137,000 - - - 137,000 Transfers - - - 60,000 - - 60,000 2015 Budget $ 7,142,140 $ 2,278,224 $ 366,745 $ 1,014,738 $ 155,000 $ - $ 10,956,848 Base Services 142,717 48,404 - (2,470) 11,000 - 199,650 Revenue Backed - - - - - - - Initiatives - - (137,000) - - - (137,000) Transfers - - - - - - - 2016 Budget $ 7,284,857 $ 2,326,628 $ 229,745 $ 1,012,268 $ 166,000 $ - $ 11,019,498 Budget Change Percentages Fire Department Budget Change Discussion: Base Services. Budget changes include step and COLA increases, reinstatement of LEOFF 1 Retiree health funding, reduction of replacement cost in response to fire service study, decrease in costs for debt for two pumpers purchased, and increases in interlocal charges for dispatch and radio services. Transfers. Budget for City -wide radio replacement was transferred into the department from the Public Works Department. 188 01 Salaries 02 Benefits 03 Supplies 04 Services 05 Intergov't 06 Capital Total 2015 Changes Base Services 0.0% 34.5% -8.7% - 26.4% 13.1% 0.0% 2.3% Revenue Backed 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Initiatives 0.0% 0.0% 54.5% 0.0% 0.0% 0.0% 1.3% Transfers 0.0% 0.0% 0.0% 4.6% 0.0% 0.0% 0.6% 2016 Changes Base Services 2.0% 2.1% 0.0% -0.2% 7.1% 0.0% 1.8% Revenue Backed 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Initiatives 0.0% 0.0% -37.4% 0.0% 0.0% 0.0% -1.3% Transfers 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Budget Change Discussion: Base Services. Budget changes include step and COLA increases, reinstatement of LEOFF 1 Retiree health funding, reduction of replacement cost in response to fire service study, decrease in costs for debt for two pumpers purchased, and increases in interlocal charges for dispatch and radio services. Transfers. Budget for City -wide radio replacement was transferred into the department from the Public Works Department. 188 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Summary Fire Department Expenditures By Program 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % Chg 2015 -16 % Chg Administration $ 675,259 $ 834,054 $ 780,328 $ 748,812 $ 772,210 -4.04% 3.12% Suppression 7,992,691 8,119,818 7,919,250 8,435,891 8,421,307 6.52% -0.17% Prevention & Investigation 718,600 721,553 715,040 706,934 727,350 -1.13% 2.89% Training 325,667 364,764 391,111 389,380 397,402 -0.44% 2.06% Facilities 99,476 111,490 110,860 110,860 110,860 0.00% 0.00% Special Operations 53,304 72,245 84,179 60,537 61,351 - 28.09% 1.34% Emergency Preparedness 270,433 310,404 332,591 315,108 328,352 - 5.26% 4.20% Ambulance /Rescue /Aid 340,964 174,582 188,895 189,325 200,666 0.23% 5.99% Department Total $10,476,394 $10,708,909 $10,522,254 $10,956,848 $11,019,498 4.13% 0.57% Fire Department Expenditures By Type 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % Chg 2015 -16 % Chg 10 Salaries & Wages $ 7,181,486 $ 7,422,515 $ 7,143,575 $ 7,142,140 $ 7,284,857 -0.02% 2.00% 20 Personnel Benefits 1,929,691 1,739,812 1,693,597 2,278,224 2,326,628 34.52% 2.12% 30 Supplies 214,173 312,563 251,545 366,745 229,745 45.80% - 37.36% 40 Services 846,265 1,044,832 1,296,476 1,014,738 1,012,268 - 21.73% -0.24% 50 Intergovt. Svcs & Taxes 304,778 129,354 137,061 155,000 166,000 13.09% 7.10% 60 Capital Outlays - 59,832 - - - 0.00% 0.00% Department Total $10,476,394 $10,708,909 $10,522,254 $10,956,848 $11,019,498 4.13% 0.57% 189 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Fire Department Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Fire Chief 1 1 $ 124,560 $ 32,464 1 $ 132,787 $ 34,678 Assistant Fire Chief 1 1 139,218 32,875 1 142,002 35,093 Administrative Secretary 1 1 72,037 27,204 1 73,752 29,286 Admin Support Technician 1 1 56,424 24,342 1 57,816 26,203 Fire Battalion Chief 5 5 624,603 139,548 5 636,093 149,013 Fire Captain 16 16 1,752,705 441,946 16 1,788,507 472,751 Firefighter 39 39 3,513,687 1,055,941 39 3,585,632 1,131,097 Fire Project Coordinator 1 1 90,888 36,193 1 93,120 38,966 Admin Support Technician 1 1 57,624 17,536 1 59,016 18,836 CERT Trainer 1 1 75,250 27,870 1 80,988 30,707 Holiday Pay 200,286 - 200,286 - Retiree Medical - 440,805 - 360,000 Overtime 434,858 - 434,858 - Department Total 67 67 $ 7,142,140 $ 2,278,224 67 $ 7,284,857 $ 2,326,628 190 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include small tools and equipment; Professional services and contract include travel, equipment replacement and O &M charges, insurance subscriptions and memberships, among others. Fire Department Object Code Account Name, Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 31.xx Supplies $ 183,779 $ 271,109 $ 213,277 $ 226,477 $ 191,477 35.xx Small tools 30,394 41,455 38,268 140,268 38,268 Total Supplies 214,173 312,563 251,545 366,745 229,745 Services 41.xx Professional services 36,635 61,921 94,000 56,000 56,000 42.xx Communication 22,088 25,755 32,170 32,170 32,170 43.xx Travel 4,012 5,579 7,000 7,000 7,000 45.xx Operating leases 5,356 113,807 109,800 3,800 3,800 45.94 Equipment rental replacement 35,813 112,053 112,053 - - 45.95 Equipment rental O &M 477,661 425,936 353,038 533,613 531,143 46.xx Insurance 90,000 94,500 90,000 90,000 90,000 47.xx Utilities 73,116 73,385 73,360 73,360 73,360 48.xx Repair and maintenance 67,685 56,693 307,181 103,921 103,921 49.xx Miscellaneous 33,898 75,203 117,874 114,874 114,874 Total Services 846,265 1,044,832 1,296,476 1,014,738 1,012,268 Other 51.xx Intergovernmental 304,778 129,354 137,061 155,000 166,000 64.xx Capital - 59,832 - - - Total Supplies, Services, Other $ 1,365,217 $ 1,546,581 $ 1,685,082 $ 1,536,483 $ 1,408,013 191 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Fire (11) FUND: General RESPONSIBLE MANAGER: Chris Flores DIVISON: Administration FUND NUMBER: 000 POSITION: Interim Fire Chief Description Our mission is to deliver professional services to the greater Tukwila Community and provide a safe working environment for our personnel. The fire administration provides oversight, direction, support and encouragement to the various divisions, teams and individual members of the department to accomplish this mission. Expenditure Summary Fire - Administration Expenditures 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries & Wages $ 408,210 $ 472,589 $ 434,984 $ 392,739 $ 406,858 -9.71% 3.60% 20 Personnel Benefits 97,635 100,130 103,902 116,885 125,259 12.50% 7.16% 30 Supplies 12,147 19,535 8,877 8,877 8,877 0.00% 0.00% 40 Services 157,267 181,967 232,565 230,311 231,216 - 0.97% 0.39% 60 Capital Outlays - 59,832 - - - 0.00% 0.00% Expenditure Total $ 675,259 $ 834,054 $ 780,328 $ 748,812 $ 772,210 4.04% 3.12% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Fire - Administration Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Fire Chief 1 1 $ 124,560 $ 32,464 1 $ 132,787 $ 34,678 Assistant Fire Chief 1 1 139,218 32,875 1 142,002 35,093 Administrative Secretary 1 1 72,037 27,204 1 73,752 29,286 Admin Support Technician i 1 56,424 24,342 1 57,816 26,203 Overtime 500 - 500 - Administration Total 4 4 $ 392,739 $ 116,885 4 $ 406,858 $ 125,259 192 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include small tools and equipment; Professional services and contract include travel, equipment replacement and O &M charges, insurance subscriptions and memberships, among others. Fire - Administration Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.11.522.100.31.00 Supplies - Office $ 6,537 $ 7,961 $ - $ - $ - 000.11.522.100.31.01 Supplies - Operating 4,679 11,574 8,877 8,877 8,877 000.11.522.100.31.90 Supplies - Central Supplies 931 - - - - Total Supplies 12,147 19,535 8,877 8,877 8,877 Services 000.11.522.100.41.00 Prof Svcs - Trakit - - 50,000 - - 000.11.522.100.42.00 Communication - Telephones, cell phones, fax, postage, reproduction for misc. brochures 10,995 15,756 23,170 23,170 23,170 000.11.522.100.43.00 Travel - Lodging, mileage, and meals for conferences and administrative staff trng 10 22 2,250 2,250 2,250 000.11.522.100.45.00 Rental -Office machines rentals /leases 5,356 7,626 3,800 3,800 3,800 000.11.522.100.45.94 Rental - Equipment Replacement Fund 7,436 12,661 12,661 - - 000.11.522.100.45.95 Rental - Equipment Rental 0 & M 17,641 18,108 17,680 18,087 18,992 000.11.522.100.46.00 Insurance - WCIA liability costs 90,000 94,500 90,000 90,000 90,000 000.11.522.100.48.01 R&M - MHz & Wireless Radios serviced by Valley Corn and new portable radios 16,683 30,327 20,121 80,121 80,121 000.11.522.100.48.02 R&M - Copier repair and maintenance 1,091 - 300 300 300 000.11.522.100.49.00 Misc- Magazine subscriptions, Fire 8,055 2,968 12,583 12,583 12,583 Engineering, professional memberships: NFPA, IAFC, KCFCA, WSAFC; tuition and registrations Total Services 157,267 181,967 232,565 230,311 231,216 Other 000.11.594.260.64.00 Capital - Machinery and equipment - 41,335 - - - 000.11.594.600.64.00 Capital - Machinery and equipment - 18,497 - - - Total Other - 59,832 - - - Total Supplies, Services and Other $ 169,414 $ 261,335 $ 241,442 $ 239,188 $ 240,093 193 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Fire (11) FUND: General RESPONSIBLE MANAGER: Chris Flores DIVISION: Suppression FUND NUMBER: 000 POSITION: Interim Fire Chief Description The primary responsibility of the Suppression Division of the Fire Department is to execute the numerous daily field operations that occur within the City and its extended mutual aid response area. Categorically, these operations are most frequently considered to be emergency or non - emergency. Responses to emergencies include, but are not limited to, fire, medical aid, transportation accidents, property damage, operations level hazardous materials and rescues. The division also supports other fire operations such as specialized /technical rescue response, technical hazardous materials response, training, fire prevention, public education, public relations, and business inspections. The division engages in continuous and ongoing training in area of responsibility. Expenditure Summary Fire - Suppression Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries & Wages $ 5,839,931 $ 6,004,278 $ 5,726,646 $ 5,758,741 $ 5,863,554 0.56% 1.82% 20 Personnel Benefits 1,620,121 1,426,115 1,355,782 1,915,323 1,939,005 41.27% 1.24% 30 Supplies 95,856 152,784 116,100 238,100 101,100 105.08% -57.54% 40 Services 436,784 536,641 720,722 523,728 517,648 - 27.33% -1.16% Expenditure Total $ 7,992,691 $ 8,119,818 $ 7,919,250 $ 8,435,891 $ 8,421,307 6.52% -0.17% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Fire - Sutinression Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Fire Battalion Chief 3 3 $ 369,759 $ 79,297 3 $ 376,703 $ 84,702 Fire Captain 12 12 1,300,650 339,279 12 1,326,574 363,206 Firefighter 39 39 3,513,687 1,055,941 39 3,585,632 1,131,097 Overtime 374,358 - 374,358 - Holiday Pay 200,286 - 200,286 - Retiree Medical - 440,805 - 360,000 Suppression Total 54 54 $ 5,758,741 $ 1,915,323 54 $ 5,863,554 $ 1,939,005 194 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include fire operations supplies and small tools. Services include physicals and testing, equipment replacement and O &M charges, repairs and maintenance, and uniform cleaning, among others. Fire - S ibbression Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.11.522.200.31.00 Supplies - Office and Operating $ - $ 2,574 $ - $ - $ - 000.11.522.200.31.01 Supplies - Operating 50,363 81,130 70,000 55,000 55,000 000.11.522.200.31.02 Supplies -Fire Equipment 126 661 - - - 000.11.522.200.31.03 Supplies - Explorer Post 2,081 1,971 2,500 2,500 2,500 000.11.522.200.31.04 Supplies -New Employee Costs 9,059 8,523 10,000 10,000 10,000 000.11.522.200.31.05 Supplies - Airpack Replacements 542 15,743 10,600 45,600 10,600 000.11.522.200.31.06 Supplies - Safety /Health 11,883 2,991 11,000 11,000 11,000 000.11.522.200.31.90 Supplies - Central 688 - - - - 000.11.522.200.35.00 Supplies - Small Tools & Minor Equipment 21,114 39,190 12,000 114,000 12,000 Total Supplies 95,856 152,784 116,100 238,100 101,100 Services 000.11.522.200.41.00 Prof Svcs - Air samples and svcs 727 32,022 4,000 4,000 4,000 000.11.522.200.41.02 Prof Svcs - Hazmat physicals, hearing tests, TB & Hep B testing 2,712 1,763 8,000 8,000 8,000 000.11.522.200.41.03 Prof Svcs - Fire extinguisher service - - - 12,000 12,000 000.11.522.200.41.04 Prof Svcs - New employee costs: medical physicals, psychological testing, recruit academy tuition 2,247 2,638 2,500 2,500 2,500 000.11.522.200.41.06 Prof Svcs - Medical services 1,065 - - - - 000.11.522.200.42.00 Communication - Language line 654 55 - - - 000.11.522.200.45.00 Rental -Office machines rentals /leases - 1,700 - - - 000.11.522.200.45.01 Rental -Fire Hydrant - 103,680 106,000 - - 000.11.522.200.45.94 Rental- Equipment Replacement Fund 3,846 13,527 13,527 - - 000.11.522.200.45.95 Rental - Equipment Rental 0 & M 406,261 334,944 280,644 454,437 448,357 000.11.522.200.48.01 R&M - Repairs & maint. for bunker gear, exercise equipment, and portable radios 16,116 21,182 20,000 20,000 20,000 000.11.522.200.48.02 R &M - Debt service for 2 new fire engines 1,775 - 263,260 - - 000.11.522.200.49.00 Misc - Subscriptions, RMS CAD interface fees, tuition and registrations 717 5,037 2,000 2,000 2,000 000.11.522.200.49.03 Misc - Explorer Post - 325 - - - 000.11.522.200.49.05 Misc - Uniform cleaning 663 19,769 20,791 20,791 20,791 Total Services 436,784 536,641 720,722 523,728 517,648 Total Supplies, Services and Other $ 532,640 $ 689,425 $ 720,722 $ 523,728 $ 618,748 195 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Fire (11) FUND: General RESPONSIBLE MANAGER: Chris Flores DIVISION: Fire Prevention FUND NUMBER: 000 POSITION: Interim Fire Chief Description The mission of the Fire Department includes fire prevention. In fact, a substantial amount of time is required from training and suppression in order to make a fire prevention program work. The Fire Prevention Bureau is responsible for enforcing the provisions of the City Ordinances and International Fire Code, which is accomplished through commercial occupancy surveys, administration of Fire Department permits, investigation of fires, code enforcement and accountability for these activities. Another important goal is education of the public and business owners in order to prevent fires and safety emergencies from occurring. Expenditure Summary Fire - Prevention & Investigation Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries & Wages $ 552,959 $ 513,516 $ 528,828 $ 528,915 $ 540,412 0.02% 2.17% 20 Personnel Benefits 116,251 108,209 120,819 136,360 144,320 12.86% 5.84% 30 Supplies 9,831 37,830 11,000 9,000 9,000 -18.18% 0.00% 40 Services 39,558 62,000 54,393 32,660 33,618 - 39.96% 2.93% Expenditure Total $ 718,600 $ 721,553 $ 715,040 $ 706,934 $ 727,350 - 1.13% 2.89% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Fire - Prevention & Investigation Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Fire Battalion Chief 1 1 $ 126,564 $ 30,985 1 $ 128,820 $ 33,024 Fire Captain 2 2 223,839 50,145 2 229,457 53,494 Fire Project Coordinator 1 1 90,888 36,193 1 93,120 38,966 Admin Support Technician 1 1 57,624 17,536 1 59,016 18,836 Overtime 30,000 - 30,000 - Prevention Total 5 5 $ 528,915 $ 136,360 5 $ 540,412 $ 144,320 196 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies and Services Supplies include operating supplies for fire investigation activities. Services include equipment replacement and O &M charges, registration, training, subscriptions, and travel, among others. Fire - Prevention & Investigation Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.11.522.300.31.00 Supplies - Office & Operating $ - $ 13,049 $ - $ - $ - 000.11.522.300.31.01 Supplies - Operating 9,611 24,781 11,000 9,000 9,000 000.11.522.300.31.90 Supplies - Central 221 - - - - Total Supplies 9,831 37,830 11,000 9,000 9,000 Services 000.11.522.300.41.00 Prof Svcs - Convert plans to CD storage 80 500 5,000 5,000 5,000 000.11.522.300.42.00 Communication - Telecom services 748 563 - - - 000.11.522.300.43.00 Travel - Lodging, mileage, meals for fire prevention /investigation classes 1,511 1,221 1,500 1,500 1,500 000.11.522.300.45.94 Rental - Equipment Replacement Fund 5,880 22,645 22,645 - - 000.11.522.300.45.95 Rental - Equipment Rental 0 & M 25,815 25,012 18,248 19,160 20,118 000.11.522.300.48.00 R&M - Annual maintenance - 544 - - - 000.11.522.300.49.00 Misc - Registrations for classes, subscriptions, memberships 4,523 10,628 6,000 6,000 6,000 000.11.522.300.49.08 Misc - PPI credit card fees 1,001 887 1,000 1,000 1,000 Total Services 39,558 62,000 54,393 32,660 33,618 Total Supplies, Services and Other $ 49,389 $ 99,829 $ 65,393 $ 41,660 $ 42,618 197 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARMENT: Fire (11) FUND: General Responsible Manager: Chris Flores DIVISION: Training FUND NUMBER: 000 Position: Interim Fire Chief Description The Training Division team serves to provide training for all phases of the fire department as well as special training such as urban rescue and hazardous materials. The Training Division also serves as a quality control for college classes, Washington State Fire Service education programs and King County Emergency Medical Services. Training is received in many ways: regularly scheduled drill, independent study, fire prevention inspections, pre -fire planning and during emergency operations. Training is now recognized as the number one priority for the career firefighter. New and exotic chemicals are creating ever - changing hazards for the firefighter and knowledge is the key to survival. EMS skills are constantly being upgraded and the progressive department must keep abreast of the new developments. The Tukwila Fire Department Training Division is also responsible for the safety of all divisions within the fire department. This can only be accomplished through training in the latest techniques and information available. Expenditure Summary Fire - Training Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries & Wages $ 227,513 $ 237,010 $ 238,110 $ 248,216 $ 252,476 4.24% 1.72% 20 Personnel Benefits 53,262 54,979 53,557 52,521 56,051 -1.93% 6.72% 30 Supplies 7,279 1,938 5,500 8,500 8,500 54.55% 0.00% 40 Services 37,613 70,838 93,944 80,143 80,376 - 14.69% 0.29% Expenditure Total $ 325,667 $ 364,764 $ 391,111 $ 389,380 $ 397,402 -0.44% 2.06% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Fire - Trainin Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Fire Battalion Chief 0 - $ - $ - - $ - $ - Captain 2 2 228,216 52,521 2 232,476 56,051 Overtime 20,000 - 20,000 - Training Total 2 2 $ 248,216 $ 52,521 2 $ 252,476 $ 56,051 198 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include miscellaneous training and operating supplies; services include instructor fees, travel, equipment replacement and O &M charges, membership, and registrations, among others. Fire - Trainin Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.11.522.400.31.00 Supplies - Office & Operating $ 340 $ 747 $ - $ - $ - 000.11.522.400.31.01 Supplies - Operating 6,886 1,191 5,500 5,500 5,500 000.11.522.400.31.44 Supplies - Training - - - 3,000 3,000 000.11.522.400.31.90 Supplies - Central 53 - - - - Total Supplies 7,279 1,938 5,500 8,500 8,500 Services 000.11.522.400.41.00 Prof Svcs - CBT instructor fees, Outside training instructors, emergency vehicle driving cert., other prof. svcs 12,994 5,270 4,500 4,500 4,500 000.11.522.400.42.00 Communication - Telecom services 349 1,120 - - - 000.11.522.400.43.00 Travel - Lodging, mileage, and meals for training division classes 612 2,073 2,000 2,000 2,000 000.11.522.400.45.01 Rental -Honey buckets - 801 - - - 000.11.522.400.45.94 Rental- Equipment Replacement Fund 5,081 14,722 14,722 - - 000.11.522.400.45.95 Rental - Equipment Rental 0 & M 7,440 15,269 7,722 11,643 11,876 000.11.522.400.49.00 Misc - Tuition, registrations, memberships, ham radio testing 11,137 26,971 47,000 47,000 47,000 000.11.522.400.49.44 Misc - Education training - contract - 4,612 18,000 15,000 15,000 Total Services 37,613 70,838 93,944 80,143 80,376 Total Supplies, Services and Other $ 44,892 $ 72,775 $ 99,444 $ 88,643 $ 88,876 199 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Fire (11) FUND: General RESPONSIBLE MANAGER: Chris Flores DIVISION: Facilities FUND NUMBER: 000 POSITION: Interim Fire Chief Description Facilities is the operation, maintenance, and utilities of the four stations owned by the City of Tukwila. The purpose of the Facilities budget is to provide a cost accounting for the maintenance, upkeep, and utilities used by the four fire stations. Facility program goals represent facility improvements the department would like to see implemented during the budget period. Completion of these goals is dependent upon funding decisions for the 303 Fund. Expenditure Summary Fire - Facilities Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 30 Supplies $ 22,026 $ 31,500 $ 28,500 $ 28,500 $ 28,500 0.00% 0.00% 40 Services 77,450 79,989 82,360 82,360 82,360 0.00% 0.00% Expenditure Total $ 99,476 $ 111,490 $ 110,860 $ 110,860 $ 110,860 0.00% 0.00% 200 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include miscellaneous station supplies; services consist of utilities for each of the stations. Fire - Facilities Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.11.522.500.31.00 Supplies - Office & Operating all stations $ - $ 20,856 $ 28,500 $ 28,500 $ 28,500 000.11.522.500.31.01 Supplies - Station 51 12,248 10,211 - - - 000.11.522.500.31.02 Supplies - Station 52 1,259 138 - - - 000.11.522.500.31.03 Supplies - Station 53 4,239 - - - - 000.11.522.500.31.04 Supplies - Station 54 4,280 295 - - - Total Supplies 22,026 31,500 28,500 28,500 28,500 Services 000.11.522.500.42.01 Communication - Station 51 telephone and alarm service 1,277 804 2,000 2,000 2,000 000.11.522.500.42.02 Communication - Station 52 telephone and alarm service 141 1,000 1,000 1,000 000.11.522.500.42.03 Communication - Station 53 telephone and alarm service 280 590 1,000 1,000 1,000 000.11.522.500.42.04 Communication - Station 54 telephone and alarm service 1,082 282 5,000 5,000 5,000 000.11.522.500.47.01 Public Utility - Station 51 electricity 20,539 21,908 22,200 22,200 22,200 000.11.522.500.47.02 Public Utility - Station 52 electricity 5,695 3,173 6,000 6,000 6,000 000.11.522.500.47.03 Public Utility - Station 51 water, sewer, and surface water 10,200 10,573 7,300 7,300 7,300 000.11.522.500.47.04 Public Utility - Station 52 water, sewer, and surface water 3,935 3,647 3,550 3,550 3,550 000.11.522.500.47.07 Public Utility - Station 51 natural gas 7,250 6,338 7,100 7,100 7,100 000.11.522.500.47.08 Public Utility - Station 52 natural gas 2,515 4,656 3,000 3,000 3,000 000.11.522.500.47.09 Public Utility - Station 53 electricity 4,815 5,013 4,100 4,100 4,100 000.11.522.500.47.11 Public Utility - Station 53 natural gas 4,119 3,614 4,560 4,560 4,560 000.11.522.500.47.12 Public Utility - Station 54 water, sewer, and surface water 2,660 2,744 3,000 3,000 3,000 000.11.522.500.47.14 Public Utility - Station 54 electricity 2,970 3,770 4,000 4,000 4,000 000.11.522.500.47.15 Public Utility - Station 54 natural gas 3,912 3,811 4,500 4,500 4,500 000.11.522.500.47.16 Public Utility - Station 53 water, sewer, and surface water 4,506 4,138 4,050 4,050 4,050 000.11.522.500.48.01 R &M - Station 51 592 4,412 - - - 000.11.522.500.48.04 R &M - Station 54 274 229 - - - 000.11.522.500.49.00 Misc - Alarm services 824 147 - - - Total Services 77,450 79,989 82,360 82,360 82,360 Total Supplies, Services and Other $ 99,476 $ 111,490 $ 110,860 $ 110,860 $ 110,860 201 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Fire (11) FUND: General RESPONSIBLE MANAGER: Chris Flores DIVISION: Special Operations FUND NUMBER: 000 POSITION: Interim Fire Chief Description The Special Operations Division of the Tukwila Fire Department consists of two teams — the Hazardous Materials Team and the Specialized Rescue Team. Each team has separate responsibilities and training. The purpose of the Hazardous Materials Team is to respond to and mitigate hazardous materials incidents within the City of Tukwila. These incidents include, but are not limited to, chemical releases, fuel spills, illegal drug laboratories, or environmental emergencies related to civil disobedience or terrorism. Hazardous Materials Team members are responsible for developing and delivering Operations Level lessons and training in the aforementioned areas of Hazmat responsibility. The purpose of the Rescue Team is to respond to and mitigate incidents requiring specialized rescue. Special Rescue incidents include, but are not limited to, high angle rope rescue, confined space rescue, trench rescue, structural collapse, and water rescue especially in the Green River. Increased training and new equipment additions are essential to the ever - increasing hazardous situations facing the City. Expenditure Summary Fire - Special Operations Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 30 Supplies $ 13,147 $ 10,645 $ 15,000 $ 15,000 $ 15,000 0.00% 0.00% 40 Services 40,157 61,600 69,179 45,537 46,351 - 34.18% 1.79% Expenditure Total $ 53,304 $ 72,245 $ 84,179 $ 60,537 $ 61,351 - 28.09% 1.34% 202 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include miscellaneous office and operating as well as small tools and equipment specific to special operations. Services include participation in annual recycling event, equipment replacement and O &M charges, training, travel, and repairs and maintenance, among others. Fire - Special Operations Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies - Special Operations 000.11.522.601.31.00 Supplies - Office & Operating $ 6,214 $ 4,885 $ 8,000 $ 8,000 $ 8,000 000.11.522.601.35.00 Supplies - Small Tools & Minor Equipment 975 - 1,000 1,000 1,000 Supplies - Rescue Team 000.11.522.602.31.00 Supplies - Office & Operating 4,285 5,305 5,000 5,000 5,000 000.11.522.602.35.00 Small Tools & Minor Equipment 1,673 455 1,000 1,000 1,000 Total Supplies 13,147 10,645 15,000 15,000 15,000 Services - Special Operations 000.11.522.601.41.01 Prof Svcs - Annual recycling event 16,810 16,836 20,000 20,000 20,000 000.11.522.601.43.00 Travel - Lodging, meals, and mileage for hazmat related training - - 750 750 750 000.11.522.601.45.94 Rental - Equipment Replacement Fund 12,825 24,552 24,552 - - 000.11.522.601.45.95 Rental - Equipment Rental 0 & M 7,294 16,805 15,377 16,287 17,101 000.11.522.601.48.00 R &M - Calibration of hazmat testing equipment, level A suit repair - - 2,000 2,000 2,000 000.11.522.601.49.00 Misc - Tuition /registration for Hazmat related training - 930 500 500 500 Services - Rescue Team 000.11.522.602.43.00 Travel - Lodging, meals, and mileage for rescue team related training courses 358 84 500 500 500 000.11.522.602.48.00 R&M - Rescue boat repairs, rescue tools maint., air monitoring equip. calibration - - 500 500 500 000.11.522.602.49.00 Misc - Registration /tuition for specialized rescue related training classes 2,870 2,393 5,000 5,000 5,000 Total Services 40,157 61,600 69,179 45,537 46,351 Total Supplies, Services and Other $ 53,304 $ 72,245 $ 84,179 $ 60,537 $ 61,351 203 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Fire (11) FUND: General RESPONSIBLE MANAGER: Chris Flores DIVISION: Emergency Management FUND NUMBER: 000 POSITION: Interim Fire Chief Description This division establishes a solid foundation for emergency management in the City of Tukwila. Expenditure Summary Fire - Emergency Management Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries & Wages $ 152,872 $ 195,123 $ 215,007 $ 213,531 $ 221,557 -0.69% 3.76% 20 Personnel Benefits 42,422 50,379 59,537 57,136 61,993 -4.03% 8.50% 30 Supplies 23,192 35,737 40,068 32,268 32,268 - 19.47% 0.00% 40 Services 51,946 29,164 17,979 12,174 12,533 - 32.29% 2.95% Expenditure Total $ 270,433 $ 310,404 $ 332,591 $ 315,108 $ 328,352 -5.26% 4.20% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Fire - Emergency Management Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits BC /Emergency Mgmt Mgr 1 1 $ 128,281 $ 29,266 1 $ 130,569 $ 31,287 CERT Trainer 1 1 75,250 27,870 1 80,988 30,707 Overtime 10,000 - 10,000 - Emergency Mgmt Total 2 2 $ 213,531 $ 57,136 2 $ 221,557 $ 61,993 204 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include supplies and small tools utilized for emergency management operations; services include equipment rental and repair among other items. Fire - Emergence Management Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.11.525.600.31.00 Supplies - Office & Operating $ 16,036 $ 33,928 $ 15,800 $ 8,000 $ 8,000 000.11.525.600.31.90 Supplies - Central Supplies 524 - - - - 000.11.525.600.35.00 Small Tools & Minor Equipment 6,632 1,809 24,268 24,268 24,268 Total Supplies 23,192 35,737 40,068 32,268 32,268 Services 000.11.525.600.41.00 Prof Svcs - Undergounding - 2,892 - - - 000.11.525.600.42.00 Communication - INET and Nextel at 6,699 6,446 - - - EOC Station 45 000.11.525.600.43.00 Travel - Parking, mileage, etc 1,521 2,178 - - - 000.11.525.600.45.94 Rental- Equipment Replacement Fund 745 6,112 6,112 - - 000.11.525.600.45.95 Rental - Equipment Rental 0 & M 7,786 10,999 6,867 7,174 7,533 000.11.525.600.48.00 R&M - Fire equipment 31,089 - - - - 000.11.525.600.49.00 Misc - Other 4,107 537 5,000 5,000 5,000 Total Services 51,946 29,164 17,979 12,174 12,533 Total Supplies, Services and Other $ 75,138 $ 64,901 $ 58,047 $ 44,442 $ 44,801 205 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Fire (11) FUND: General RESPONSIBLE MANAGER: Chris Flores DIVISION: Ambulance, Rescue & Aid FUND NUMBER: 000 POSITION: Interim Fire Chief Description The purpose of the Fire /Ambulance, Rescue and Emergency Aid division of the Fire Department is to provide basic and advanced life support to the citizens and general public of Tukwila as well as within our mutual aid response areas. Ambulance service is provided on a limited basis as outlined in Fire Department Standard Operating Procedure. Current service levels include 100% of fire fighters trained as E.M.T.'s and defibrillation technicians, and one aid car, three engines, one ladder truck, and one battalion rig with emergency care capabilities. Expenditure Summary Fire - Ambulance/Rescue/Emergency Aid Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 30 Supplies $ 30,695 $ 22,595 $ 26,500 $ 26,500 $ 26,500 0.00% 0.00% 40 Services 5,491 22,633 25,334 7,825 8,166 -69.11% 4.36% 50 Intergovt. Services & Taxes 304,778 129,354 137,061 155,000 166,000 13.09% 7.10% Expenditure Total $ 340,964 $ 174,582 $ 188,895 $ 189,325 $ 200,666 0.23% 5.99% Expenditure Detail - Supplies and Services Supplies include miscellaneous operating supplies; services include equipment O &M and equipment maintenance. Intergovernmental includes dispatch services. Fire - Ambulance/Rescue/Emergency Aid Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.11.526.800.31.00 Supplies - Office & Operating $ 356 $ 2,243 $ - $ - $ - 000.11.526.800.31.01 Supplies - Operating 30,339 20,352 26,500 26,500 26,500 Total Supplies 30,695 22,595 26,500 26,500 26,500 Services 000.11.526.800.45.94 Rental - Equipment Replacement Fund - 17,834 17,834 - - 000.11.526.800.45.95 Rental - Equipment Rental 0 & M 5,425 4,799 6,500 6,825 7,166 000.11.526.800.48.00 R&M - Maint. for defibrillators, repair backboards, blood pressure cuff calibration 66 - 1,000 1,000 1,000 Total Services 5,491 22,633 25,334 7,825 8,166 Intergovernmental 000.11.528.600.51.01 Intergov't - Fire suppression Valley Comm 139,490 59,503 63,048 71,300 76,360 000.11.528.600.51.02 Intergov't - Rescure /Emergency Aid - 165,289 69,851 74,013 83,700 89,640 Valley Comm Total Intergovernmental 304,778 129,354 137,061 155,000 166,000 Total Supplies, Services and Other $ 340,964 $ 174,582 $ 188,895 $ 189,325 $ 200,666 206 M &O Foreman (1) J Lead Facilities Custodian (1) J Maint. & Ops. Specialist (4) l 2015 - 2016 Biennial Budget City of Tukwila, Washingon Public Works Public Works Director (1) Public Works Analyst (1) Deputy Public Works Director (1) Admin Support Technician (1) Maintenance Operations Manager (1) I Streets M &O Superintendent (1) Water M &O Superintendent (1) J Sewer /Surface Water M &O Superintendent (1) Facilities M &O Superintendent (1) J Equip. Rental M &O Superintendent (1) r Admin Support — Tech /Spec (2) Roadway M &O Foreman (1.5) r 1 Traffic Ops. Coordinator (1) L J , 1 Water Quality Specialist (1) l J Sewer M &O Foreman (1) Sur. Wtr M &O Foreman (1.5) City Engineer (1) r 1 Maint. & Ops. Specialist (5) 5/ Maintenance Worker \ (2.5) Senior Maint.& Ops. Specialist (1) i Senior Maint.& Ops. Specialist (1) Maint.& Ops. Specialist (.5) `i Senior Maint.& Ops. Specialist (1) { Maint.& Ops. Specialist (5.5) Facilities Ops. Technician (2) Fleet Technician (4) Facilities Custodian (5) PROJECT MANAGEMENT r 1 Senior Program Manager (1) J Project Manager (2) l Senior Proj. Inspector (1) DEVELOPMENT SERVICES Engineer (2) Project Inspector (1) Admin Support Technician (1) i GIS Coordinator (1) UTILITY SYSTEMS Water /Sewer Senior Prog. Mgr (1) Surface Water Senior Prog. Mgr (1) Habitat Prog. Manager (1) NPDES Coordinator (1) NPDES Inspector (1) TRANSPORTATION Senior Prog. Manager (1) 207 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Public Works (13) FUND: General RESPONSIBLE MANAGER: Bob Giberson FUND NUMBER: 000 POSITION: Director Description: The mission of the Public Works Department is to preserve, enhance, and promote Tukwila's quality of life and public safety through the construction and operation of reliable and sustainable infrastructure services necessary to meet the demands of our growing and diverse community. 2013 -2014 Accomplishments ♦ Restored levees /trails after Howard Hanson Dam threat rescinded. Strategic Goal 4. • Cleaned TIB streetscape at higher frequency. Strategic Goal 1. ♦ Completed Klickitat Local Improvement District No. 33. Strategic Goal 1. ♦ Completed Thorndyke and Cascade View Safe Routes to School projects. Strategic Goal 1. ♦ Submitted TIGER VI grant for the Strander Boulevard Extension Project. Strategic Goal 1. ♦ Implemented city -wide fleet replacement plan. Strategic Goal 5. ♦ Completed Tukwila Int'1 Blvd ADA improvements. Strategic Goal 1. • Completed first comprehensive City Facilities Plan. Strategic Goal 4. 2015 -2016 Outcome Goals ♦ Improve pedestrian safety. Strategic Goal 1. ♦ Update priority listing of residential streets, sidewalks and bike lanes. Strategic Goal 1. ♦ Improve City Facilities to enhance public safety and efficiencies. Strategic Goal 4. ♦ Improve internal customer service. Strategic Goal 4. 2015 -2016 Indicators of Success ♦ Construction completed on Safe Routes to School projects. ♦ Completed residential street /sidewalk priority update. ♦ Adopt City Facility Plan. ♦ Fewer customer complaints regarding internal work orders. 208 2015 - 2016 Biennial Budget City of Tukwila, Washingon Performance Measures Public Works - Facility Maintenance Inventory 2012 Actual 2013 Actual 2014 Estimated 2015 Projection 2016 Projection Traffic Signals & Signs Number of City facilities 41 41 41 41 41 Amount of square footage for all City facilities 233,633 233,633 233,233 233,233 233,233 Amount of square footage covered by City custodial svces 149,957 149,957 149,957 149,957 149,957 Public Works - Street Maintenance 2012 Actual 2013 Actual 2014 Estimated 2015 Projection 2016 Projection Traffic Signals & Signs % of City-owned streetlights repaired within 72 hours. For Seattle City Light /Puget Sound Energy streetlights, report within 24 hours. 100% 80% 80% 80% 80% % of all traffic signal problems corrected within 24 hours 100% 100% 100% 100% 100% Number of signalized intersections 68 68 68 68 68 Hours maintaining all City-owned traffic signals: 7,000 7,500 7,500 7,500 7,500 Number of traffic signal emergency calls 25 30 30 30 30 Evaluate reflectivity of all signs once a year 75% 75% 75% 75% 75% Number of signs maintained 4,250 4,325 4,325 4,325 4,325 % of potholes repaired within 96 hours of notice 100% 100% 100% 100% 100% Amount of hours spent on graffiti removal (annual) 900 1,000 1,050 1,000 1,050 City street cleaning: % of Residential streets twice a year. 100% 100% 100% 100% 100% % of Arterial residential and commercial /industrial roads swept three times a year. 100% 100% 100% 100% 100% % of Arterial commercial /industrial roads swept four times a year. 100% 100% 100% 100% 100% Inventory Number of Residential lane miles 90 90 90 90 90 Number of Commercial lane miles 120 127 127 127 127 Sidewalks (miles) 64.8 64.8 72 72 72 209 2015 - 2016 Biennial Budget City of Tukwila, Washingon Budget Changes by Expenditure Type Public Works Budget Change Percentages Public Works 01 Salaries 02 Benefits 03 Supplies 04 Services 05 Intergov't 06 Capital 00 Other Total 2014 Budget $ 2,891,168 $ 1,074,058 $ 508,831 $ 2,115,347 $ - $ - $ - $ 6,589,404 Base Services (35,159) 26,061 (11,400) 183,831 - - - 163,333 Revenue Backed - - - - - - - - Proposals - - - - - - - - Transfers - - (60,000) - - - - (60,000) 2015 Budget $ 2,856,009 $ 1,100,119 $ 437,431 $ 2,299,178 $ - $ - $ - $ 6,692,737 Base Services 76,723 84,365 - 36,200 - - - 197,289 Revenue Backed - - - - - - - - Proposals - - - 0.0% - - - - Transfers - - 0.0% - - - - - 2016 Budget $ 2,932,732 $ 1,184,485 $ 437,431 $ 2,335,378 $ - $ - $ - $ 6,890,026 Budget Change Percentages Public Works Budget Changes Discussion: Base Services. Budget changes for the Public Works department include, step increases and COLA increases for salaries, healthcare cost changes and increases in other employee benefits, increase in cost for supplies, increase in utilities to bring budget in line with actual. Transfers. Cost of 800 MHz radios transferred to Fire department. 210 01 Salaries 02 Benefits 03 Supplies 04 Services 05 Intergov't 06 Capital 00 Other Total 2015 Changes Base Services -1.2% 2.4% -2.2% 8.7% 0.0% 0.0% 0.0% 2.5% Revenue Backed 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Proposals 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Transfers 0.0% 0.0% -11.8% 0.0% 0.0% 0.0% 0.0% -0.9% 2016 Changes Base Services 2.7% 7.7% 0.0% 1.6% 0.0% 0.0% 0.0% 2.9% Revenue Backed 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Proposals 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Transfers 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Budget Changes Discussion: Base Services. Budget changes for the Public Works department include, step increases and COLA increases for salaries, healthcare cost changes and increases in other employee benefits, increase in cost for supplies, increase in utilities to bring budget in line with actual. Transfers. Cost of 800 MHz radios transferred to Fire department. 210 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Summary Public Works Department Expenditures By Program 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % Chg 2015 -16 % Chg Administration $ 533,196 $ 538,311 $ 578,904 $ 578,307 $ 596,898 - 0.10% 3.21% Maintenance 336,477 342,691 363,695 367,389 380,407 1.02% 3.54% Engineering 398,531 448,661 636,300 604,820 625,141 -4.95% 3.36% Development Services 416,961 436,424 445,854 452,389 470,399 1.47% 3.98% Facility Maintenance 1,481,622 1,628,436 1,654,519 1,623,569 1,654,418 -1.87% 1.90% Street Maintenance 2,711,415 2,812,580 2,910,132 3,066,263 3,162,762 5.37% 3.15% Department Total $ 5,878,202 $ 6,207,103 $ 6,589,404 $ 6,692,737 $ 6,890,026 1.57% 2.95% Public Works Department Expenditures By Type 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % Chg 2015 -16 % Chg 10 Salaries & Wages $ 2,518,220 $ 2,663,884 $ 2,891,168 $ 2,856,009 $ 2,932,732 - 1.22% 2.69% 20 Personnel Benefits 880,088 945,546 1,074,058 1,100,119 1,184,485 2.43% 7.67% 30 Supplies 397,051 356,874 508,831 437,431 437,431 - 14.03% 0.00% 40 Services 2,043,080 2,167,654 2,115,347 2,299,178 2,335,378 8.69% 1.57% 50 Intergovt. Svcs & Taxes 17 20,070 - - - 0.00% 0.00% 60 Capital Outlays 39,747 53,074 - - - 0.00% 0.00% Department Total $ 5,878,202 $ 6,207,103 $ 6,589,404 $ 6,692,737 $ 6,890,026 1.57% 2.95% 211 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Salaries & Benefits Salaries are based on contractual costs for existing positions and include a cost of living adjustment per contractual agreements. Public Works Department Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Public Works Director 7 1 $ 151,536 $ 43,321 1 $ 154,536 $ 46,424 Deputy Public Works Director 1 1 121,342 36,198 1 123,768 38,692 Maintenance Operations Manager 1 1 129,564 36,306 1 132,216 38,823 Engineer - Development 2 2 193,796 63,457 2 198,768 68,255 Project Inspector 1 1 73,656 35,891 1 75,480 38,683 City Engineer 1 1 132,901 33,902 1 135,816 36,256 Senior Program Manager 1 1 114,672 41,326 1 116,952 44,387 Senior Project Inspector 1 1 79,788 34,183 1 81,888 36,849 GIS Coordinator 1 1 79,058 28,552 1 81,288 30,755 Public Works Analyst 1 1 97,632 31,935 1 99,825 34,333 Admin Support Technician 3 3 170,448 72,357 3 175,183 77,982 Admin Support Specialist 1 1 60,600 31,452 1 62,088 33,864 Maint & Ops Superintendent 1 1 78,432 38,815 1 80,400 41,808 Lead Facilities Custodian 1 1 73,944 34,901 1 76,015 37,231 Facilities Ops Technician 2 2 140,208 56,926 2 144,072 61,406 Facilities Custodian 5 5 282,597 117,255 5 290,376 126,272 Maint & Ops Superintendent 1 1 78,432 38,815 1 80,400 41,820 Traffic Operations Coordinator 1 1 73,320 37,913 1 75,144 40,840 Maint & Ops Foreman 1.5 1.5 113,660 44,088 1.5 121,174 48,373 Sr Maint & Ops Specialist 1 1 73,944 35,945 1 75,768 38,725 Maint & Ops Specialist 4.5 5 345,494 133,175 5 356,192 143,827 Maintenance Worker 3 2.5 129,232 67,232 2.5 133,630 72,705 Extra Labor 45,723 - 45,723 - Overtime 16,030 - 16,030 - Clothing Allowance - 6,175 - 6,175 Department Total 36 36 $ 2,856,009 $1,100,119 36 $ 2,932,732 $1,184,485 212 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include office and operating supplies and small tools. Services include professional services, travel, operating leases, equipment rental and replacement costs, utilities and repair & maintenance, among others. Public Works Deaartment Object Code Account Name, Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 31.xx Supplies $ 383,245 $ 315,888 $ 432,650 $ 418,750 $ 418,750 35.xx Small tools 13,806 40,986 76,181 18,681 18,681 Total Supplies 397,051 356,874 508,831 437,431 437,431 Services 41.xx Professional services 50,770 30,624 35,400 35,400 35,400 42.xx Communication 8,315 6,612 12,050 10,150 10,150 43.xx Travel 2,562 987 3,500 3,883 3,883 44.xx Advertising 361 - 1,500 1,500 1,500 45.xx Operating leases 89,540 92,858 112,800 113,700 113,700 45.94 Equipment rental replacement 138,566 215,748 215,748 271,216 218,533 45.95 Equipment rental O &M 335,803 245,527 212,639 230,038 239,396 46.xx Insurance 35,455 37,406 35,455 35,455 35,455 47.xx Utilities 1,120,087 1,231,066 1,233,737 1,346,301 1,425,826 48.xx Repair and maintenance 246,624 290,958 230,283 230,300 230,300 49.xx Miscellaneous 14,996 15,868 22,235 21,235 21,235 Total Services 2,043,080 2,167,654 2,115,347 2,299,178 2,335,378 Other 53.xx Intergovernmental 17 20,070 - - - 64.xx Capital 39,747 53,074 - - - Total Supplies, Services, Other $2,479,895 $2,597,673 $2,624,178 $2,736,609 $2,772,809 213 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Public Works (13) FUND: General RESPONSIBLE MANAGER: Bob Giberson DIVISION: Administration FUND NUMBER: 000 POSITION: Director Description The mission of Public Works Administration is to initiate, implement and manage the programs, staff and facilities that provide for the public health, safety and welfare through the design, construction and maintenance of the municipal infrastructure to include: streets, signals, water, sewer, storm drains, flood control, equipment, vehicles, and facilities. The Public Works Director manages these programs through the Engineering Division, Maintenance Administration, Development Services Division, and the Facility Maintenance Division, the Equipment Rental Fund, and the Enterprise Funds; water, sewer and surface water. Numerous relationships with other agencies such as Cascade Water Alliance, King County, Metropolitan Wastewater Agencies, WSDOT, the Regional Transit Authority, and the cities of Renton, SeaTac, Seattle and Kent are required to coordinate projects and services. Expenditure Summary Public Works - Administration Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries & Wages $ 401,193 $ 408,870 $ 434,220 $ 429,222 $ 438,480 -1.15% 2.16% 20 Personnel Benefits 108,520 111,663 123,431 128,715 138,048 4.28% 7.25% 30 Supplies 6,032 7,963 7,900 8,000 8,000 1.27% 0.00% 40 Services 17,452 9,814 13,353 12,370 12,370 -7.36% 0.00% Expenditure Total $ 533,196 $ 538,311 $ 578,904 $ 578,307 $ 596,898 -0.10% 3.21% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Public Works - Administration Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Public Works Director 1 1 $ 151,536 $ 43,321 1 $ 154,536 $ 46,424 Deputy Public Works Director 1 1 121,342 36,198 1 123,768 38,692 Public Works Analyst 1 1 97,632 31,935 1 99,825 34,333 Admin Support Technician 1 1 56,712 17,261 1 58,351 18,599 Extra Labor 2,000 - 2,000 - Total 4 4 $ 429,222 $ 128,715 4 $ 438,480 $ 138,048 214 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include miscellaneous office supplies. Services include professional services, travel, operating leases, equipment rental and replacement costs and repair & maintenance, among others. Intergovernmental includes pass - through grant funds. Public Works - Administration Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.13.532.100.31.00 Supplies - Repairs & Maintenance S 5,209 $ 7,553 $ 6,900 $ 7,000 $ 7,000 000.13.532.100.31.01 Supplies - Office Equipment 822 411 1,000 1,000 1,000 Total Supplies 6,032 7,963 7,900 8,000 8,000 Services 000.13.532.100.42.00 Communication - Phone and postage 708 493 650 650 650 000.13.532.100.43.00 Travel - Mileage, meals, parking 177 276 100 100 100 000.13.532.100.45.00 Rental - Copier 970 2,550 2,650 2,650 2,650 000.13.532.100.45.94 Rental - Equipment Replacement Fund 4,024 270 270 270 270 000.13.532.100.45.95 Rental -Equipment O & M 647 3,082 500 500 500 000.13.532.100.48.00 R &M - Plotter, copier and KIP copier 2,904 - 100 100 100 000.13.532.100.48.01 R &M - 800 MHZ radio 1,080 930 1,083 1,100 1,100 000.13.532.100.49.00 Misc - Memberships, registrations, and training 165 782 1,000 1,000 1,000 000.13.532.100.49.08 Misc - Credit card fees 1,315 706 2,000 1,000 1,000 000.13.532.100.49.50 Misc - Advertising /printing expenses for 5,461 725 5,000 5,000 5,000 City's clean -up events Total Services 17,452 9,814 13,353 12,370 12,370 Total Supplies, Services and Other $ 23,484 $ 17,778 $ 21,253 $ 20,370 $ 20,370 215 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Public Works (13) FUND: General RESPONSIBLE MANAGER: Bob Giberson DIVISION: Maintenance FUND NUMBER: 000 POSITION: Director Description The mission of Maintenance Administration is to manage the maintenance programs and activities for equipment rental, facilities, streets, water, sewer, and surface water. This division also provides staff support and coordination with the engineering division and other City departments as well as external agencies and service providers. The Maintenance Administration Division is managed by the Maintenance Operations Manager who reports to the Director of Public Works. Expenditure Summary Public Works - Maintenance Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries & Wages $ 235,293 $ 243,048 $ 249,517 $ 247,188 $ 252,720 -0.93% 2.24% 20 Personnel Benefits 85,139 88,731 92,528 98,369 105,664 6.31% 7.42% 30 Supplies 3,714 1,803 5,000 5,000 5,000 0.00% 0.00% 40 Services 12,331 9,108 16,650 16,832 17,023 1.09% 1.13% Expenditure Total $ 336,477 $ 342,691 $ 363,695 $ 367,389 $ 380,407 1.02% 3.54% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Public Works - Maintenance Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Maintenance Operations Manager 1 1 $ 129,564 $ 36,306 1 $ 132,216 $ 38,823 Admin Support Specialist 1 1 60,600 31,452 1 62,088 33,864 Admin Support Technician 1 1 57,024 30,612 1 58,416 32,977 Total 3 3 $ 247,188 $ 98,369 3 $ 252,720 $ 105,664 216 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include miscellaneous operating and custodial supplies. Services include professional services, travel, operating leases, equipment rental and replacement costs and repair & maintenance, among others. Public Works - Maintenance Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.13.532.101.31.00 Supplies - Office & Operating $ 993 $ 1,410 $ 3,250 $ 3,250 $ 3,250 000.13.532.101.31.01 Supplies - Office Equipment - 43 1,000 1,000 1,000 000.13.532.101.31.90 Supplies - Central 237 - - - - 000.13.532.101.35.00 Small Tools & Minor Equipment 2,483 350 750 750 750 Total Supplies 3,714 1,803 5,000 5,000 5,000 Services 000.13.532.101.41.00 Prof Svcs - Consultant services 22 - 1,000 1,000 1,000 000.13.532.101.42.00 Communication - 649 516 - - - 000.13.532.101.43.00 Travel - Mileage, meals, parking - 14 300 300 300 000.13.532.101.45.00 Rental Copiers at Minkler and George 4,144 1,886 7,700 7,700 7,700 Long Buildings 000.13.532.101.45.94 Rental - Equipment Replacement Fund - 1,979 1,979 1,979 1,979 000.13.532.101.45.95 Rental - Equipment 0 & M 7,517 3,054 3,636 3,818 4,009 000.13.532.101.49.00 Misc Memberships, registrations, and training - 1,659 2,035 2,035 2,035 Total Services 12,331 9,108 16,650 16,832 17,023 Total Supplies, Services and Other $ 16,045 $ 10,912 $ 21,650 $ 21,832 $ 22,023 217 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Public Works (13) FUND: General RESPONSIBLE MANAGER: Bob Giberson DIVISION: Engineering FUND NUMBER: 000 POSITION: Director Description The Engineering Division mission is to provide professional engineering services for planning, design, construction, maintenance, and operation of the water, sewer, surface water and transportation infrastructure. Services include coordination with adjoining agencies such as Renton, Kent, Seattle, SeaTac, Water District 125, and Valley View Sewer District, as well as with regional agencies such as King County Metro Transit and Sewer, WSDOT, Green River Basin Technical Committee, Regional Transit Authority, Puget Sound Regional Council, and the Transportation Improvement Board. Other services include assisting development permit review and monitoring of franchise utility operations in the City. The City Engineer is the licensed Professional Engineer official for the City and manages the Engineering Division. The City Engineer provides staff support to assigned Council committees and reports to the Director of Public Works. Expenditure Summary Public Works - Engineering Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries & Wages $ 240,362 $ 267,757 $ 381,120 $ 406,419 $ 415,944 6.64% 2.34% 20 Personnel Benefits 67,483 77,158 133,953 138,913 149,197 3.70% 7.40% 30 Supplies 5,625 38,551 67,500 8,000 8,000 -88.15% 0.00% 40 Services 73,852 65,195 53,727 51,488 52,000 -4.17% 0.99% 60 Capital Outlays 11,209 - - - - 0.00% 0.00% Expenditure Total $ 398,531 $ 448,661 $ 636,300 $ 604,820 $ 625,141 -4.95% 3.36% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Public Works - EnQineerin Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits City Engineer 1 1 $ 132,901 $ 33,902 1 $ 135,816 $ 36,256 Senior Program Manager 1 1 114,672 41,326 1 116,952 44,387 Senior Project Inspector 1 1 79,788 34,183 1 81,888 36,849 GIS Coordinator 1 1 79,058 28,552 1 81,288 30,755 Clothing Allowance - 950 - 950 Total 4 4 $ 406,419 $ 138,913 4 $ 415,944 $ 149,197 218 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include miscellaneous operating supplies. Services include professional services for project management, travel, operating leases, equipment rental and replacement costs and repair & maintenance, among others. Public Works - Eniineerin Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.13.532.200.31.00 Supplies - Office & Operating $ 4,733 $ 8,702 $ 7,000 $ 7,000 $ 7,000 000.13.532.200.31.06 Supplies - Wetland Restoration - 348 - - - 000.13.532.200.31.90 Supplies - Central 504 - - - - 000.13.532.200.35.00 Small Tools & Minor Equipment 388 109 500 1,000 1,000 000.13.532.200.35.01 Small Tools & Minor Equipment - 800Mhz - 29,392 60,000 - - Total Supplies 5,625 38,551 67,500 8,000 8,000 Services 000.13.532.200.41.00 Prof Svcs - Consultant services for project management, computer support, traffic counts, surveying and transportation modeling, screening for compliance with 34,195 7,414 28,400 28,400 28,400 ESA, peer reviews, traffic items not covered elsewhere, Development's annual water testing 000.13.532.200.41.01 Prof Svcs - Tukwila Valley South. 525 - - - - 000.13.532.200.41.02 Prof Svcs - Traffic Modeling - 8,490 - - - 000.13.532.200.41.06 Prof Svcs - S 180th St Wetland Mitigation 3,044 13,283 - - - 000.13.532.200.42.00 Communication - Phone service, Nextel and postage 1,011 1,245 2,000 2,000 2,000 000.13.532.200.43.00 Travel - Mileage, meals, parking 1,385 416 400 783 783 000.13.532.200.45.94 Rental - Equipment Replacement Fund 7,182 5,157 5,157 1,546 1,546 000.13.532.200.45.95 Rental - Equipment 0 & M 18,261 14,498 9,770 10,759 11,271 000.13.532.200.47.00 Public Utilities - 100 7,478 - - - 000.13.532.200.48.00 R &M - Arclnfo and ArcView maintenance and copier repairs and maintenance 2,667 2,855 2,000 2,000 2,000 000.13.532.200.49.00 Misc - Memberships, prof. licenses, trng, software, subscriptions /publications 5,484 4,358 6,000 6,000 6,000 Total Services 73,852 65,195 53,727 51,488 52,000 Other 000.13.594.322.64.00 Capital - Machinery and equipment 11,209 - - - - Total Other 11,209 - - - - Total Supplies, Services and Other $ 90,686 $ 103,746 $ 121,227 $ 59,488 $ 60,000 219 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Public Works (13) FUND: General RESPONSIBLE MANAGER: Bob Giberson DIVISION: Development Services FUND NUMBER: 000 POSITION: Director Description The Development Services Division is responsible for reviewing and approving permits associated with land altering, development, residences, and utility permits. The Development Services division works closely with the Department of Community Development to issue permits in a timely fashion. Services include the responsibility of inspecting applicant's utility systems for conformance to the City's standards. The City Engineer oversees this staff, who reports to the Director of Public Works. Expenditure Summary Public Works - Development Services Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries & Wages $ 312,209 $ 325,924 $ 330,370 $ 327,606 $ 336,106 -0.84% 2.59% 20 Personnel Benefits 104,752 110,501 115,484 124,783 134,293 8.05% 7.62% Expenditure Total $ 416,961 $ 436,424 $ 445,854 $ 452,389 $ 470,399 1.47% 3.98% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Public Works - Development Services Position Description 2014 FTE 2015 FIE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Engineer - Development 2 2 $ 193,796 $ 63,457 2 $ 198,768 $ 68,255 Project Inspector 1 1 73,656 35,891 1 75,480 38,683 Admin Support Technician 1 1 56,712 24,484 1 58,416 26,406 Overtime 3,442 - 3,442 - Clothing Allowance - 950 - 950 Total 4 4 $ 327,606 $ 124,783 4 $ 336,106 $ 134,293 220 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Public Works (13) FUND: General RESPONSIBLE MANAGER: Bob Giberson DIVISION: Facility Maintenance FUND NUMBER: 000 POSITION: Director Description The mission of the Facility Maintenance unit is to preserve all buildings through a preventive maintenance, repair and operating program in order to provide a safe, pleasant and productive work environment for City staff and clients. The work is located in thirty -eight facilities throughout the City, consisting of approximately 233,633 square feet, of which 149,957 square feet is provided with custodial care. Facilities maintained consist of the main City Hall (6200 Building), the 6300 Building, a large community center, library, four fire stations, Minkler, George Long, and Golf maintenance facilities, several public restrooms, and various other buildings. Expenditure Summary Public Works - Facility Maintenance Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries & Wages $ 531,993 $ 575,692 $ 597,886 $ 576,295 $ 591,977 -3.61% 2.72% 20 Personnel Benefits 209,708 229,212 245,546 249,797 268,616 1.73% 7.53% 30 Supplies 75,409 67,091 82,900 83,900 83,900 1.21% 0.00% 40 Services 664,512 736,419 728,187 713,577 709,925 -2.01% -0.51% 50 Intergovt. Services & Taxes - 20,021 - - - 0.00% 0.00% Expenditure Total $ 1,481,622 $ 1,628,436 $ 1,654,519 $ 1,623,569 $ 1,654,418 - 1.87% 1.90% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Public Works - Facility Maintenance Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Maint & Ops Superintendent 1 1 $ 78,432 $ 38,815 1 $ 80,400 $ 41,808 Lead Facilities Custodian 1 1 73,944 34,901 1 76,015 37,231 Facilities Ops Technician 2 2 140,208 56,926 2 144,072 61,406 Facilities Custodian 5 5 282,597 117,255 5 290,376 126,272 Overtime 1,114 - 1,114 - Clothing Allowance - 1,900 - 1,900 Total 9 9 $ 576,295 $ 249,797 9 $ 591,977 $ 268,616 221 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include miscellaneous operating and repair supplies. Services include inspection fees, rental of equipment, utilities for city facilities, equipment rental and replacement costs and repair & maintenance, among others. Public Works - Facilitu Maintenance Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.13.518.300.31.00 Supplies - Operating $ 1,149 $ 2,181 $ 2,200 $ 3,200 $ 3,200 000.13.518.300.31.01 Supplies - Repairs & Maintenance 29,529 28,138 37,500 37,500 37,500 000.13.518.300.31.02 Supplies - Custodial 41,684 35,827 40,700 40,700 40,700 000.13.518.300.31.90 Supplies - Central 403 - - - - 000.13.518.300.35.00 Small Tools & Minor Equipment 2,643 945 2,500 2,500 2,500 Total Supplies 75,409 67,091 82,900 83,900 83,900 Services 000.13.518.300.41.00 Prof Svcs - Consultant services inspections - boiler, roof, architectural 210 672 2,000 2,000 2,000 000.13.518.300.42.00 Communication - Nextel phones and pagers, Alarm system monitoring at facilities 4,615 3,165 5,100 3,200 3,200 000.13.518.300.45.00 Rental - scaffolding, pumps, A/C units, heaters, new copier lease at G Long, Lease of Records Center 83,153 87,866 99,050 99,950 99,950 000.13.518.300.45.94 Rental - Equipment Replacement Fund 7,316 16,860 16,860 21,013 16,013 000.13.518.300.45.95 Rental - Equipment 0 & M 34,022 31,832 24,728 26,965 28,313 000.13.518.300.47.00 Public Utility - Facilities electricity, natural gas, water, sewer, and surface water 330,164 340,610 379,449 359,449 359,449 000.13.518.300.48.00 R &M - Facilities repair to security systems, HVAC, roof, plant care, carpet cleaning and exterminating completed by outside vendors 203,802 255,179 200,000 200,000 200,000 000.13.518.300.49.00 Misc - Memberships, licenses, tuitions for 1,231 235 1,000 1,000 1,000 Certified Building Operators Total Services 664,512 736,419 728,187 713,577 709,925 Intergovernmental 000.13.518.300.53.00 Intergovernmental - Special Assessments - 20,021 - - Total Intergovernmental - 20,021 - - - Total Supplies, Services and Other $ 739,921 $ 823,531 $ 811,087 $ 797,477 $ 793,825 222 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Public Works (16) FUND: General RESPONSIBLE MANAGER: Bob Giberson DIVISION: Street Maintenance FUND NUMBER: 000 POSITION: Director Description The function of the Street Maintenance unit is to operate and maintain the traffic control and safety devices of the transportation network which consists of 127 lane miles of commercial /industrial streets and 90 lane miles of residential streets, including bridges, sidewalks, street lighting, and traffic cameras. The Street Maintenance unit maintains relationships with adjoining cities, King County and Washington State Department of Transportation. Expenditure Summary Public Works - Street Maintenance Object Description 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % change 2015 -16 % change 10 Salaries & Wages $ 797,170 $ 842,593 $ 898,055 $ 869,279 $ 897,505 -3.20% 3.25% 20 Personnel Benefits 304,486 328,282 363,116 359,543 388,666 -0.98% 8.10% 30 Supplies 306,273 241,465 345,531 332,531 332,531 -3.76% 0.00% 40 Services 1,274,932 1,347,118 1,303,430 1,504,911 1,544,060 15.46% 2.60% 50 Intergovt. Services & Taxes 17 49 - - - 0.00% 0.00% 60 Capital Outlays 28,538 53,074 - - - 0.00% 0.00% Expenditure Total $ 2,711,415 $ 2,812,580 $ 2,910,132 $ 3,066,263 $ 3,162,762 5.37% 3.15% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Public Works - Street Maintenance Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Maint & Ops Superintendent 1 1 $ 78,432 $ 38,815 1 $ 80,400 $ 41,820 Traffic Operations Coordinator 1 1 73,320 37,913 1 75,144 40,840 Maint & Ops Foreman 1.5 1.5 113,660 44,088 1.5 121,174 48,373 Sr Maint & Ops Specialist 1 1 73,944 35,945 1 75,768 38,725 Maint & Ops Specialist 4.5 5 345,494 133,175 5 356,192 143,827 Maintenance Worker 3 2.5 129,232 67,232 2.5 133,630 72,705 Extra Labor 43,723 - 43,723 - Overtime 11,474 - 11,474 - Clothing Allowance - 2,375 - 2,375 Total 12 12 $ 869,279 $ 359,543 12 $ 897,505 $ 388,666 223 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include miscellaneous operating supplies and small tools specific to roadway maintenance. Services rental of equipment, utilities for city owned roadways, and repair & maintenance, among others. Public Works - Street Maintenance Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies - Admin 000.16.542.900.31.00 u Spplies - nGeeral Services Supplies - Office & Operating _ - - - - - - - - - - - 623 - - $ 564 - - $ 1,000 - - - $ 1,000 - - - $ 1,000 - - 000.16.543.300.31.00 Supplies - Office & Operating 5,717 4,925 4,000 4,000 4,000 000.16.543.300.31.90 Supplies - Central 329 - - - - 000.16.543.300.35.00 Supplies - Small Tools & Minor 4,686 1,473 4,231 4,231 4,231 --- Equipment------------------- - - - - -- - - - - - - - - - - - - - - - - - - Supplies - Roadway 000.16.542.300.31.01 Supplies - Operating 24,977 24,937 46,000 44,000 44,000 000.16.542.300.35.00 Small Tools & Minor Equipment 5,226 2,000 4,000 4,000 Sctres----- Supplies truu _ - - - - -- - - - - - - - - - - _ - - _- - - - - - - - - - - - - 000.16.542.500.31.01 Supplies - Repairs & Maintenance - 2,632 1,000 1,000 1,000 Supplies - Lighting -------------------- 000.16.542.630.31.01 Supplies - Repairs & Maintenance 41,869 27,879 30,000 30,000 30,000 000.16.542.630.35.00 Small Tools & Minor Equipment 513 - 500 500 500 Supplies Traffic Control-------------- - - - - - ----------- 000.16.542.640.31.01 Supplies - Repairs & Maintenance 153,676 117,401 186,000 166,000 166,000 000.16.542.640.35.00 Small Tools &Minor Equipment- 1,496 1,890 2,500- 2,500 - - - Supplies - Snow & Ice Control - - - - - - - - -2,500 000.16.542.660.31.01 _______________________________________ Supplies 19,514 2,673 _________________________________ 10,000 10,000 10,000 Supplies- Roadside 000.16.542.700.31.00 Supplies - Office & Operating 12,229 7,623 20,000 17,000 17,000 000.16.542.700.31.01 Supplies - Tree Replacement 3,058 7,881 3,000 6,000 6,000 000.16.542.700.35.00 Small Tools & Minor Equipment 544 1,601 1,200 1,200 1,200 Supplies Video& Fiber--------------- - - - - - --------- 000.16.542.800.31.00 Supplies - Office & Operating 35,680 33,592 29,800 36,800 36,800 000.16.542.800.35.00 Supplies - Small Tools & Minor - - 2,000 2,000 2,000 _ _ _ _ _ Equipment - - - - -- - - - Supplies- Sidewalks------------------------------------------------------- 000.16.542.610.31.01 Supplies - Office & Operating 310 1,167 2,300 2,300 2,300 Total Supplies 306,273 241,465 345,531 332,531 332,531 Services - Admin 000.16.542.900.41.00 Prof Svcs Membership, testing fees 988 224 2015 - 2016 Biennial Budget City of Tukwila, Washingon Public Works - Street Maintenance Con't Services - General Services 000.16.543.300.41.00 Professional Services - Consultant services - - 600 600 600 000.16.543.300.41.02 Professional Services - Physicals and hearing tests 328 387 500 500 500 000.16.543.300.42.00 Communication - Phone bills and Nextel cell phones 100 28 2,500 2,500 2,500 000.16.543.300.43.00 Travel - Mileage, meals and lodging to attend mtgs, workshops, seminars 362 281 2,000 2,000 2,000 000.16.543.300.44.00 Advertising - Seasonal help and replacement staff 361 - 1,500 1,500 1,500 000.16.543.300.45.94 Rental - Equipment replacement 120,044 191,482 191,482 246,408 198,725 000.16.543.300.45.95 Rental -Equipment 0 & M 275,357 193,061 174,005 187,996 195,303 000.16.543.300.46.00 Insurance - WCIA 35,455 37,406 35,455 35,455 35,455 000.16.543.300.48.00 R &M - Maintenance of general use tools and equipment - 82 500 500 500 000.16.543.300.49.00 Miscellaneous - Licenses, tuition, clothing 1,341 7,402 5,200 5,200 5,200 Services - Roadway - - - - -- 000.16.542.300.41.00 Prof Svcs - Lab fees for material testing - - 100 100 100 000.16.542.300.43.00 Travel - Mileage, parking, and meals - - 100 100 100 000.16.542.300.45.00 Rental - Equipment rentals 769 56 3,400 3,400 3,400 000.16.542.300.47.00 Public Utility - Utility charges for specific street projects 30 12,100 100 100 100 000.16.542.300.47.01 Public Utility - Surface water fees 432,585 454,476 477,188 549,752 604,727 000.16.542.300.47.02 Public Utility - Waste management disposal 5,260 7,395 20,000 15,000 15,000 000.16.542.300.48.00 _ _ _ _ R &M - Repairs of saw cuts and grinder sharpening_ 7,984 - 100 100 100 Services - Structures 000.16.542.500.48.00 IR &M - Structures & Bridges repairs done 2,324 16,195 1,500 1,500 1,500 _ _ Lby outside vendors -------------------------------------------------------- Services - Lighting 000.16.542.630.41.00 Professional Services - Utility one call locating services 11,458 379 500 500 500 000.16.542.630.43.00 Travel - Mileage, meals, and parking - - 100 100 100 000.16.542.630.47.00 Public Utility -Power bills from Seattle 244,497 278,573 250,000 300,000 320,000 _ _ _ _ _ Ci Light & Pu et Sound Energy_ Services - Traffic Control 000.16.542.640.41.00 Professional Services - Signal light share of utility one call locating services - - 100 100 100 000.16.542.640.42.00 Communication - Signal phone lines, Sprint access card for laptops 1,232 1,164 1,800 1,800 1,800 000.16.542.640.43.00 Travel - Mileage, meals, and parking - - 100 100 100 000.16.542.640.47.00 Public Utility - Public utility services for signal lights and crosswalks 69,823 83,037 70,000 85,000 89,550 000.16.542.640.48.00 R &M - Repairs, interlocal for major 4,664 12,540 20,000 20,000 20,000 _ _ _ _ emergeencies,polereplacement_ - - - - - - - - - - - - - - - - - - - - - - Services - Snow & Ice Control 000.16.542.660.43.00 Travel -Mileage, meals, parking 638 300 300 300 225 2015 - 2016 Biennial Budget City of Tukwila, Washingon Public Works - Street Maintenance Con't Services - Roadside 000.16.542.700.41.00 Professional Services - Testing sweeping materials for hazardous wastes - - 2,200 2,200 2,200 000.16.542.700.43.00 Travel - Mileage, meals, and parking - - 100 100 100 000.16.542.700.47.00 Public Utility - Electric, gas, and irrigation utilities. 26,079 24,126 7,000 7,000 7,000 000.16.542.700.47.02 Public Utility - Transfer station fees, recovery & disposal of freon, electronics recycling 11,549 23,272 30,000 30,000 30,000 000.16.542.700.48.00 R &M - Rockery repairs by outside vendor 14,799 - 500 500 500 000.16.542.700.48.01 R &M - Contractor for tree removal by - 3,176 3,000 3,000 3,000 _ _ _ _ _ _ _ outside vendor_ _____________ ____ _________ Services - Video & Fiber 000.16.542.800.48.00 _ _ _ _ _ R &M - Video & Fiber electronic calibration, repairs to testinEequipment 6,400 - 1,500 1,500 1,500 Services - Sidewalks 000.16.542.610.45.00 Rental - 505 500 - - - Total Services 1,274,932 1,347,118 1,303,430 1,504,911 1,544,060 Intergovernmental 000.16.542.700.53.00 Excise Tax 17 49 - - Total Intergovernmental 17 49 - - - Other 000.16.594.430.64.00 Machinery and Equipment 6,654 - - - - 000.16.594.440.64.00 Machinery and Equipment 21,884 53,074 - - - Total Other 28,538 53,074 - - - Total Supplies, Services and Other $1,609,759 $1,641,706 $1,648,961 $1,837,442 $1,876,591 226 2015 - 2016 Biennial Budget City of Tukwila, Washingon Human Resources Human Resources Director (1) Human Resources Technician (1) Human Resources Assistant (1) Human Resources Analyst (1) 227 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Human Resources (04) FUND: General RESPONSIBLE MANAGER: Stephanie Brown FUND NUMBER: 000 POSITION: Director Description: The Human Resources Department provides support services in the areas of classification /compensation, benefit administration, labor and employee relations, civil service, recruitment and hiring, performance management, organizational development, training and professional development. 2013 -2014 Accomplishments ♦ Negotiated and settled five (5) labor agreements (Fire, Police Non - Commissioned, and Teamsters (3 groups). Strategic Goal 4. ♦ Conducted comprehensive review and revision to the Civil Service Rules adopted by the Civil Service Commission. Strategic Goal 4. ♦ Streamlined in -house facilitation of promotional test process for Police and Fire Departments. Strategic Goal 4. ♦ Implemented an on -line recruitment software program NEOGOV to streamline the recruitment process Citywide. Strategic Goal 4. 2015 -2016 Outcome Goals ♦ Create a Leadership Development Program. Strategic Goal 4. ♦ Develop a refresher and new Supervisor Training Program. Strategic Goal 4. 2015 -2016 Indicators of Success ♦ Provide leadership development training to 10 employees as part of Citywide Succession Plan by end of fourth quarter 2016. ♦ Improved supervisor's skills for compliance with Federal, State and Local regulations. Completion of training to job classified managers and supervisors by the end of the fourth quarter 2015. ♦ Improved risk management practices resulting in decreased grievance filings, arbitrations, hearings, and litigation. Performance Measures Human Resources 2014 Estimated 2015 Projected 2016 Projected Vacancies Advertised 37 30 25 Applications Processed 1,100 800 650 228 2015 - 2016 Biennial Budget City of Tukwila, Washingon Budget Changes by Expenditure Type Human Services Budget Change Percentages Human Services 01 Salaries 02 Benefits 03 Supplies 04 Services 05 Intergov't 06 Capital Total 2014 Budget $ 400,814 $ 123,572 $ 4,642 $ 164,788 $ - $ - $ 693,816 Base Services 7,924 10,594 2,875 (58,800) - - (37,407) Revenue Backed - - - - - - - Initiatives - - - - - - - Transfers - - - - - - - 2015 Budget $ 408,738 $ 134,166 $ 7,517 $ 105,988 $ - $ - $ 656,409 Base Services 8,070 9,850 - - - - 17,920 Revenue Backed - - - - - - - Initiatives - - - - - - - Transfers - - - - - - - 2016 Budget $ 416,808 $ 144,015 $ 7,517 $ 105,988 $ - $ - $ 674,328 Budget Change Percentages Human Services Budget Change Discussion: Base Services. Budget changes for the Human Resources department include step increases and COLA increases for salaries, healthcare cost changes and increases in other employee benefits, increase in supplies, services decreased due to the removal of one -time funds for a compensation study completed in 2014. 229 01 Salaries 02 Benefits 03 Supplies 04 Services 05 Intergov't 06 Capital Total 2015 Changes Base Services 2.0% 8.6% 61.9% - 35.7% 0.0% 0.0% -5.4% Revenue Backed 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Initiatives 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Transfers 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2016 Changes Base Services 2.0% 7.3% 0.0% 0.0% 0.0% 0.0% 2.7% Revenue Backed 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Initiatives 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Transfers 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Budget Change Discussion: Base Services. Budget changes for the Human Resources department include step increases and COLA increases for salaries, healthcare cost changes and increases in other employee benefits, increase in supplies, services decreased due to the removal of one -time funds for a compensation study completed in 2014. 229 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Summary Human Resources Expenditures By Type 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % Chg 2015 -16 % Chg 10 Salaries & Wages $ 359,647 $ 382,209 $ 400,814 $ 408,738 $ 416,808 1.98% 1.97% 20 Personnel Benefits 109,240 118,092 123,572 134,166 144,015 8.57% 7.34% 30 Supplies 5,620 6,414 4,642 7,517 7,517 61.93% 0.00% 40 Services 40,129 95,437 164,788 105,988 105,988 - 35.68% 0.00% Department Total $ 514,637 $ 602,151 $ 693,816 $ 656,409 $ 674,328 - 5.39% 2.73% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Human Resources Position Description 2014 FEE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Human Resources Director 1 1 $146,496 $ 35,550 1 $149,376 $ 38,022 Human Resources Analyst 1 1 96,744 38,003 1 98,664 40,837 Human Resources Assistant 1 1 92,346 34,307 1 94,296 36,884 Human Resources Technician 1 1 67,152 26,305 1 68,472 28,272 Extra Labor 6,000 - 6,000 - Department Total 4 4 $ 408,738 $134,166 4 $ 416,808 $144,015 230 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include office and safety supplies, meals and refreshments for meetings; services include labor relations professional services, employee assistance program, public safety testing, software maintenance, equipment repair, travel, subscriptions and memberships, among others. Human Resources Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies - Administration 000.04.516.200.31.00 Supplies - Office $ 3,522 $ 4,763 $ 2,417 $ 3,417 $ 3,417 000.04.516.200.31.02 Supplies - Safety 1,785 980 1,100 1,500 1,500 000.04.516.200.31.90 Supplies - Central 313 - - - Supplies Civil ice Sery - - - - - - - - - - - - - - - - - - - - - - - - - ---------------- 000.04.516.202.31.00 Supplies - Office and Operating - 671 1,125 1,400 1,400 000.04.516.202.31.43 Supplies - Meals and Refreshments - - - 1,200 1,200 Total Supplies 5,620 6,414 4,642 7,517 7,517 Services - Administration 000.04.516.200.41.00 Prof Svcs - Misc training, investigations, and background check and fees 4,738 5,096 39,700 13,000 13,000 000.04.516.200.41.02 Prof Svcs - General safety and training 840 866 2,350 2,000 2,000 000.04.516.200.41.03 Prof Svcs - Labor relations, negotiations /mediations for bargaining units and potential grievances and /or 13,841 27,386 60,000 30,000 30,000 Civil Service hearings 000.04.516.200.41.04 Prof Svcs - Employee Assistance Program 8,411 7,845 9,075 9,075 9,075 000.04.516.200.41.05 Prof Svcs - NEOGOV Software - 23,725 8,500 9,500 9,500 000.04.516.200.42.00 Communication - Postage 6 9 - - - 000.04.516.200.43.00 Travel - Meals, Parking, Mileage, Lodging for WAPELRA and NPELRA 1,209 1,022 1,500 1,500 1,500 000.04.516.200.44.00 Advertising - Advertising job openings 5,269 1,720 6,000 1,000 1,000 000.04.516.200.45.00 Rental - Rentals/leases 400 2,087 2,108 2,108 2,108 000.04.516.200.48.00 R&M - Eden software, copier 200 2,532 5,105 5,105 5,105 000.04.516.200.49.00 Misc - Citywide anti- harassment training 1,215 584 - - - 000.04.516.200.49.01 Misc - Annual memberships for various organizations 1,166 839 1,800 1,000 1,000 000.04.516.200.49.02 Misc - Printing of department forms and new employee packets 824 864 650 1,450 1,450 000.04.516.200.49.03 Misc - Registrations for conferences and 2,012 3,105 2,750 2,000 2,000 e _ Srvices - _ Civil Service trainin 000.04.516.202.41.00 Prof Svcs - Public Safety Testing quarterly fees, Promotional Testing Fees, Legal Fees - 16,283 18,000 22,500 22,500 000.04.516.202.43.00 Travel - Meals, mileage, parking, lodging for civil service conference and PST mtgs - - - - - 000.04.516.202.44.00 Advertising - Advertising for non- commissioned, lateral police and firefighters positions - 450 1,000 1,000 1,000 231 2015 - 2016 Biennial Budget City of Tukwila, Washingon Human Resources Con't 000.04.516.202.45.00 Rental - Room rentals and other expenses for testing for non - commissioned positions - 975 1,000 4,000 4,000 000.04.516.202.49.00 Misc - Conference registration for - 49 750 750 750 Commissioners 000.04.516.202.49.01 Misc - Printing of brochures and recruitment cards - - 4,500 - - Total Services 40,129 95,437 164,788 105,988 105,988 Total Supplies, Services and Other $ 45,749 $ 101,850 $ 169,430 $ 113,505 $ 113,505 232 2015 - 2016 Biennial Budget City of Tukwila, Washington Finance Finance Director (1) Deputy Finance Director (1) Payroll & Accounts Payable Utilities & Treasury Fiscal Coordinator (1) (Claims, Payroll) r \ Fiscal Specialist (1) (Payroll) J Fiscal Specialist (1) (Claims) J Fiscal Coordinator (1) \ l \ Fiscal Fiscal Specialist (1) Specialist (1) (Treasury) J (Utilities) Senior Fiscal Coordinator (1) Fiscal Coordinator (1) J Fiscal Support Technician Fiscal Specialist (1) (Business Licenses) 233 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Finance (05) FUND: General RESPONSIBLE MANAGER: Peggy McCarthy FUND NUMBER : 000 POSITION: Director Description The Finance department provides an array of services that include financial data processing, treasury cash control, utility billing and collection, payroll, accounts payable, accounts receivable, business licenses, preparation of the biennial budget and Comprehensive Annual Financial Report, (CAFR) and risk management. The Finance Department also serves as liaison to the State Auditor's Office during the annual audit of the City's compliance with legal and financial reporting requirements. 2013 -2014 Accomplishments ♦ Completed Klickitat LID assessment and bond issuance. Strategic Goal 1. ♦ Supported HPO and Diversity training, which was attended by all Finance staff; implemented LEAN and HPO methodologies and streamlined data input process by: developing auto upload templates for journal entries and daily revenue reports, improved timesheet entry and PCard transaction tracking, instituted new CAFR and budget preparation process allowing flexibility and improving accuracy, and completed a comprehensive review of all purchasing policies and procedures and revised to create a more efficient purchasing model. Strategic Goal 4. ♦ Involved the Tukwila community in the budget process by holding community meetings and providing information in the Tukwila Reporter and Hazelnut newspapers. Strategic Goal 2. ♦ Obtained debt funding for the Tukwila Metropolitan Park District; developed and adopted a debt policy that will help guide the City in long -term planning for capital projects. Strategic Goal 4. ♦ Participated in the Fire Exploratory Committee, which reviewed options available for the City's Fire department including annexing into an existing Regional Fire Authority. Strategic Goal 4. ♦ Achieved GFOA budget award and Comprehensive Annual Financial Report (CAFR) award. Strategic Goal 4. 2015 -2016 Outcome Goals ♦ Support the Tukwila International Boulevard transformation by securing financing for the redevelopment project. Strategic Goal 1. ♦ Continue to implement LEAN and HPO methods to enhance efficiencies and service levels especially with fixed asset accounting and indirect cost allocation model. Strategic Goal 4. ♦ Assure continuity of operations through succession planning, staff training and development, and policies and procedure documentation. Strategic Goal 4. ♦ Support Regional Fire Authority exploratory committee. Strategic Goal 4. ♦ Review fees and update as necessary including utility and other billing late fees and penalties, and credit card usage fee, if feasible. Migrate fee adoption and approval legislation from ordinances to resolutions. Strategic Goal 4. ♦ Implement new industry standards for transaction processing including compliance with new requirements regarding chipped credit cards. Strategic Goal 4. 234 2015 - 2016 Biennial Budget City of Tukwila, Washingon 2015 -2016 Indicators of Success ♦ Financing is obtained and managed for the Tukwila International Boulevard redevelopment project. ♦ Indirect cost allocation is equitable, complies with best practices and is easy to update requiring fewer than 40 staff hours to do so. Costs that can be directly charged to departments and funds are so charged instead of using the allocation. Fixed asset records are easy to access, provide necessary information and updating requires fewer staff hours. ♦ Expanded knowledge within department of each major financial function; ability to perform functions by more than one person. ♦ Financial considerations of joining the Kent Regional Fire Authority are fully vetted resulting in sound conclusions. ♦ Credit card usage fee is adopted if feasible; utility billing late fees and penalties are updated; all fee legislation resides in resolutions rather than ordinances. ♦ Credit card processing equipment complies with new requirements and is in place, tested, and working no later than September 30, 2015. Performance Measures Finance 2012 Actual 2013 Actual 2014 Estimated 2015 Projection 2016 Projection Customer Service Number of utility accounts served 7,424 7,445 7,460 7,775 7,790 Number of utility bills generated 36,828 36,902 37,000 37,100 37,200 Accounts Payable and Accounts Receivable # of voucher payments 3,061 2,588 2,700 2,700 2,700 Average # of calendar days for AP to review, approve, and pay vouchers 7 7 7 7 7 # of accounts receivable invoices issued 637 755 646 650 650 Average days from revenue recognition to collection 32 24 27 25 25 Effectiveness, outcomes, and efficiency % monthly financial reports issued by the middle of the subsequent month (expenditure reports) 92% 92% 92% 100% 100% Vendor checks voided due to Finance Dept error 7 5 8 6 6 235 2015 - 2016 Biennial Budget City of Tukwila, Washingon Budget Changes by Expenditure Type Finance Budget Change Percentages Finance 01 Salaries 02 Benefits 03 Supplies 04 Services 05 Intergov't 06 Capital Total 2014 Budget $ 1,065,103 $ 374,266 $ 19,296 $ 835,468 $ - $ - $ 2,294,133 Base Services 3,135 18,948 - 161,000 - - 183,083 Revenue Backed - - - - - - - Initiatives - - - - - - - Transfers - - - - - - - 2015 Budget $ 1,068,238 $ 393,214 $ 19,296 $ 996,468 $ - $ - $ 2,477,216 Base Services 31,004 29,780 - 17,000 - - 77,784 Revenue Backed - - - - - - - Initiatives - - - - - - - Transfers - - - - - - - 2016 Budget $ 1,099,242 $ 422,994 $ 19,296 $ 1,013,468 $ - $ - $ 2,555,000 Budget Change Percentages Finance Budget Change Discussion: Base Services. Budget changes for the Finance department include, step increases and COLA increases for salaries, healthcare cost changes and increases in other employee benefits, service increases include additional budget for liability insurance, claims & judgments, and unemployment compensation. 236 01 Salaries 02 Benefits 03 Supplies 04 Services 05 Intergov't 06 Capital Total 2015 Changes Base Services 0.3% 5.1% 0.0% 19.3% 0.0% 0.0% 8.0% Revenue Backed 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Initiatives 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Transfers 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2016 Changes Base Services 2.9% 7.6% 0.0% 1.7% 0.0% 0.0% 3.1% Revenue Backed 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Initiatives 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Transfers 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Budget Change Discussion: Base Services. Budget changes for the Finance department include, step increases and COLA increases for salaries, healthcare cost changes and increases in other employee benefits, service increases include additional budget for liability insurance, claims & judgments, and unemployment compensation. 236 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Summary Finance Expenditures By Type 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % Chg 2015 -16 % Chg 10 Salaries & Wages $ 905,015 $ 979,474 $ 1,065,103 $ 1,068,238 $ 1,099,242 0.29% 2.90% 20 Personnel Benefits 332,656 369,712 374,266 393,214 422,994 5.06% 7.57% 30 Supplies 12,581 11,347 19,296 19,296 19,296 0.00% 0.00% 40 Services 833,301 894,450 835,468 996,468 1,013,468 19.27% 1.71% 50 Intergovt. Svcs & Taxes 2 12 - - - 0.00% 0.00% Department Total $ 2,083,555 $ 2,254,995 $ 2,294,133 $ 2,477,216 $ 2,555,000 7.98% 3.14% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Finance Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Finance Director 1 1 $ 143,898 $ 38,988 1 $ 148,176 $ 41,895 Deputy Finance Director 1 1 107,289 33,747 1 114,348 37,156 Senior Fiscal Coordinator 1 1 102,936 38,923 1 105,504 41,888 Fiscal Coordinator 3 3 290,715 97,842 3 298,008 105,213 Fiscal Specialist 5 5 326,088 146,101 5 334,203 157,306 Fiscal Support Technician 1 1 57,312 24,613 1 59,003 26,537 Extra Labor 30,000 - 30,000 - Overtime 10,000 - 10,000 - City-wide Unemployment - 13,000 - 13,000 Compensation Department Total 12 12 $1,068,238 $ 393,214 12 $1,099,242 $ 422,994 237 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include miscellaneous office supplies; services include annual audit fees, liability insurance, software maintenance costs, travel, claims & judgments, subscriptions, and memberships, among others. Finance Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.05.514.230.31.00 Supplies - Office $ 9,311 $ 11,347 $ 19,296 $ 19,296 $ 19,296 000.05.514.230.31.90 Supplies - Central Supplies 3,270 - - - - Total Supplies 12,581 11,347 19,296 19,296 19,296 Services 000.05.514.230.41.00 Prof Svcs - Annual audit from State of WA 132,491 77,259 170,000 105,000 105,000 Auditor's Office, Consulting services 000.05.514.230.41.01 Prof Svcs - Microflex sales tax auditing program 2,519 2,484 5,000 5,000 5,000 000.05.514.230.42.00 Communications - Postage, delivery service, shipping 5,587 144 1,000 1,000 1,000 000.05.514.230.43.00 Travel - Meals, parking, mileage for 2,139 2,378 5,000 5,000 5,000 WFOA, PSFOA, software training 000.05.514.230.45.00 Rental - Copier lease - 1,275 2,700 2,700 2,700 000.05.514.230.46.00 Insurance - City -wide liability insurance 229,213 218,402 252,000 338,000 355,000 000.05.514.230.48.00 R &M - Folding maching, other equipment, vault, Eden software annual maintenance 352 55,260 2,500 62,500 62,500 000.05.514.230.49.00 Misc - Annual memberships, GFOA, WFOA, armor car service 13,866 13,393 21,900 21,900 21,900 000.05.514.230.49.03 Misc - Claims & judgments 440,285 519,959 370,000 450,000 450,000 000.05.514.230.49.08 Misc - PPI credit card fees 6,849 3,896 5,368 5,368 5,368 Total Services 833,301 894,450 835,468 996,468 1,013,468 Intergovernmental 000.05.514.230.53.00 Ext Taxes & Assmnts - Excise Taxes 2 12 - - - Total Intergovernmental 2 12 - - - Total Supplies, Services and Other $ 845,884 $ 905,809 $ 854,764 $1,015,764 $1,032,764 238 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Non - Departmental Expenses (20) FUND: General RESPONSIBLE MANAGER: Peggy McCarthy FUND NUMBER: 000 POSITION: Finance Director Description This department had been utilized to pay unemployment claims for General Fund employees, pay City -wide insurance assessments and claims and judgments through 2012. These are now budgeted in Finance. General transfers to other funds are recorded here. Department 20 Expenditures By Type 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % Chg 2015 -16 % Chg 50 lntergovt. Svcs & Taxes $ 658,706 $ 1,250,000 $ - $ - $ - 0.00% 0.00% 60 Capital Outlays 5,618,587 9,529,163 8,386,050 4,959,846 7,153,791 - 40.86% 44.23% Department Total $ 6,277,293 $ 10,779,163 $ 8,386,050 $ 4,959,846 $ 7,153,791 110.86% 44.23°/o TRANSFERS OUT -- From the General Fund to the Following Funds: 2012 2013 2014 2015 2016 Actual Actual Budget Budget Budget 103 Residential Street $ - $ 230,000 $ 100,000 $ $ 200,000 104 Arterial Street 1,314,132 1,650,000 1,850,000 1,700,000 3,151,000 105 Contingency 4,225,000 2,200,000 107 Fire Equipment Reserve 83,919 109 Drug Seizure 75,000 2 ** Debt Service 2,770,995 2,940,244 3,428,650 2,759,846 3,302,791 301 Land & Park Acquisition - 212,000 - - 303 General Government Improvements 1,210,000 - 500,000 200,000 200,000 401 Water - Hydrant Rental 98,460 - - - - 411 Golf Course 225,000 400,000 600,000 300,000 300,000 TOTAL $ 5,618,587 $ 9,529,163 $ 8,965,650 $ 4,959,846 $ 7,153,791 239 2015 - 2016 Biennial Budget City of Tukwila, Washingon This page intentionally left blank 240 2015 - 2016 Biennial Budget City of Tukwila, Washingon Information Technology i- Information Technology Director (1) Database Systems Administrator (1) 1 Systems Administrator (1) Senior Information Technology Specialist (3) J 241 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Information Technology (12) FUND: General RESPONSIBLE MANAGER: Mary Miotke FUND NUMBER: 000 POSITION: Director Description: The Information Technology Department provides support for the City's information and communication infrastructure to assist the City in delivering the highest quality services and information for internal and external customers in an efficient, effective and fiscally responsible manner. The IT Department oversees all technology systems for the City, including the City's network, system administration, computer hardware and software and telecommunications - both internal VoIP phone system and mobile phones/ devices. 2013 -2014 Accomplishments ♦ Offsite data storage and disaster recovery hot site put into place for redundancy and timely recovery of the City's systems. Strategic Goal 4. ♦ Worked with Police & Fire to fully implement within the defined schedule the Valley Communications dispatch and communications upgrades for Public Safety. Strategic Goal 1. ♦ Participated in the implementation of the City's new permit tracking software system by working closely with key staff in multiple departments and the software vendor to install, configure, test and bring the system to live production within scheduled timeline. Strategic Goal 4 and 5. ♦ Improved outreach efforts to citizens by installing videotaping and streaming equipment for the broadcast of City Council Meetings. Strategic Goal 5. ♦ Installed centrally managed enterprise -class wireless network equipment to securely connect mobile devices to network. Strategic Goal 4. ♦ Collaborated with Public Works to roll -out a new pipeline inspection camera truck using technology designed for asset -based architecture with seamless integration into the City's databases and geographic information systems. Strategic Goal 4. ♦ Facilitated and installed the technology infrastructure and communication connectivity for the Police Department's new publicly - accessible Community Resource Center at Southcenter Mall. Strategic Goal 1 and 5. 2015 -2016 Outcome Goals ♦ Collaborate with staff in Community Development, Fire and other departments to enhance the significant capabilities of Trakit, including eTrakit online services for citizens and iTrakit field inspection services for staff. Strategic Goal 4 and 5. ♦ Optimize Public Safety field mobility communication network for quality of service, efficiency and dependability. Strategic Goal 1 and 4. ♦ Redeem Microsoft technical training vouchers included in Microsoft's Enterprise Licensing Agreement for applicable technical training for IT staff. Strategic Goal 4. ♦ Formalize Technology Stakeholders group to meet quarterly to prioritize and discuss status on current and future IT projects that benefit the City. Strategic Goal 4. 242 2015 - 2016 Biennial Budget City of Tukwila, Washingon 2015 -2016 Indicators of Success ♦ Relevant modules of Trakit in full production for DCD and FD, with online services for citizens and field inspection capabilities in use. ♦ Field mobility communication optimized for Police and Fire department communication, with all vehicles connected to system (95% uptime) and secure mobile connectivity to internal and off -site data. ♦ Applicable training classes identified for remaining vouchers and training completed by IT staff. ♦ Technology Stakeholders group meetings held every quarter with priority projects incorporated into IT work plan. 243 2015 - 2016 Biennial Budget City of Tukwila, Washingon Information Technology Department - Budget Changes by Expenditure Type Information Technolo Information Technology Department - Budget Change Percentages Information Technolo 01 Salaries 02 Benefits 03 Supplies 04 Services 05 Intergov't 06 Capital Total 2014 Budget $ 649,959 $ 241,616 $ 127,766 $ 311,216 $ - $ 32,000 $ 1,362,557 Base Services 3,287 21,180 10,500 11,709 - (22,000) 24,676 Revenue Backed - - - - - - - Initiatives - - - - - - - Transfers (130,080) (50,406) - (45,000) - - (225,486) 2015 Budget $ 523,166 $ 212,390 $ 138,266 $ 277,925 $ - $ 10,000 $ 1,161,747 Base Services 14,006 15,781 - 220 - - 30,007 Revenue Backed - - - - - - - i - 0.0% 0.0% - 0.0% 0.0% 0.0% Transfers - - - - - - - 2016 Budget $ 537,172 $ 228,171 $ 138,266 $ 278,145 $ - $ 10,000 $ 1,191,754 Information Technology Department - Budget Change Percentages Information Technolo Budget Change Discussion: Base Services: Budget changes include step increases and COLA increases for salaries, healthcare cost changes and increases in other employee benefits, increase for network equipment, increase for network equipment services, and reduction in capital. Budget was moved from capital to supplies and services. 244 01 Salaries 02 Benefits 03 Supplies 04 Services 05 Intergov't 06 Capital Total 2015 Changes Base Services 0.5% 8.8% 8.2% 3.8% 0.0% -68.8% 1.8% Revenue Backed 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Initiatives 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Transfers -20.0% -20.9% 0.0% -14.5% 0.0% 0.0% -16.5% 2016 Changes Base Services 2.7% 7.4% 0.0% 0.1% 0.0% 0.0% 2.6% Revenue Backed 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Initiatives 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Transfers 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Budget Change Discussion: Base Services: Budget changes include step increases and COLA increases for salaries, healthcare cost changes and increases in other employee benefits, increase for network equipment, increase for network equipment services, and reduction in capital. Budget was moved from capital to supplies and services. 244 2015 - 2016 Biennial Budget City of Tukwila, Washingon Transfers: 2 staff positions and related benefits were transferred to the Mayor's Office Communications division. Services related to communications was transferred as well. Expenditure & Revenue Summary Information Technology Expenditures By Type 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % Chg 2015 -16 % Chg 10 Salaries & Wages $ 589,534 $ 632,000 $ 649,959 $ 523,166 $ 537,172 -19.51% 2.68% 20 Personnel Benefits 218,257 221,254 241,616 212,390 228,171 - 12.10% 7.43% 30 Supplies 107,353 120,153 127,766 138,266 138,266 8.22% 0.00% 40 Services 171,011 271,949 311,216 277,925 278,145 - 10.70% 0.08% 60 Capital Outlays 19,984 - 32,000 10,000 10,000 - 68.75% 0.00% Department Total $ 1,106,138 $ 1,245,356 $ 1,362,557 $ 1,161,747 $ 1,191,754 - 14.74% 2.58% Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Information Technolo Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FIFE 2016 Budgeted Salaries Benefits IT Director 1 1 $146,184 $ 39,245 1 $149,064 $ 42,012 Systems Administrator 1 1 92,184 37,165 1 94,008 39,941 Senior Info Technology Specialist 2 3 200,530 100,696 3 207,792 108,244 Database Administrator 1 1 81,768 35,283 1 83,808 37,975 Admin Support Coordinator 2 0 - - 0 - - Info Technology Assistant 1 0 - - 0 - - Extra Labor 2,500 - 2,500 - Department Total 8 6 $ 523,166 $ 212,390 6 $ 537,172 $ 228,171 245 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include office supplies, computer supplies and network supplies; services include connectivity services, cell phone services, televising Council meetings, hardware and software maintenance, travel and training, and registrations, among others. Capital includes capital computer equipment, as needed. Information Technolo Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 000.12.518.880.31.00 Supplies - Office &Operating $ 2,143 $ 2,358 $ 3,766 1 $ 3,500 $ 3,500 000.12.518.880.31.01 Supplies- Repair 1,137 1,114 2,000 2,000 2,000 000.12.518.880.31.43 Supplies -Food - - - 266 266 000.12.518.880.31.44 Supplies- Training - - - 500 500 000.12.518.880.35.00 Small Tools & Minor Equipment - 69,964 86,942 87,500 87,500 87,500 Computer parts 000.12.518.880.35.01 Small Tools - Nextel 821 - 1,500 1,500 1,500 000.12.518.880.35.02 Small Tools - Network 33,287 29,739 33,000 43,000 43,000 Total Supplies 107,353 120,153 127,766 138,266 138,266 Services 000.12.518.880.41.01 Prof Svcs - Technical support 1,451 4,445 1,000 1,000 1,000 000.12.518.880.42.00 Communication - connectivity expense, repair & maintenance for technology items 11,280 592 27,700 7,700 7,700 000.12.518.880.42.01 Communication - City -wide cell phone service 55,903 45,983 40,000 40,000 40,000 000.12.518.880.42.02 Communication - telephone charges - 58,096 60,000 60,000 60,000 000.12.518.880.42.03 Communication - 2,053 1,000 - - 000.12.518.880.43.00 Travel - Meals, Parking, Mileage, Lodging for conferences: ACCIS, Active, Accela 1,352 414 1,500 1,500 1,500 000.12.518.880.45.00 Rental - Misc 39 39 - - - 000.12.518.880.45.94 Rental - Equipment Replacement Fund - 1,833 1,833 1,833 1,833 000.12.518.880.45.95 Rental - Equipment Rental 0 & M 896 5,029 4,183 4,392 4,612 000.12.518.880.48.00 R &M - Office & Network Equipment 12,327 1,461 3,000 3,000 3,000 000.12.518.880.48.01 R &M - Telephone maintenance - 1,080 28,500 28,500 28,500 000.12.518.880.48.02 R &M - Puget Sound Access (Televise - 15,178 25,000 25,000 25,000 Council Meeting) 000.12.518.880.49.00 Misc - Computer system component upgrades 21,570 35,017 27,000 15,000 15,000 000.12.518.880.49.01 Misc - Standard software new and upgrade purchases, Microsoft Enterprise 2,640 99,726 88,000 88,000 88,000 License 000.12.518.880.49.03 Misc - Registrations for conferences and training 1,313 1,004 2,500 500 'i00 000.12.518.880.49.44 Misc - Training - - - 1,500 1,500 246 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other, Continued Information Technolo Con't 000.12.518.881.42.02 Communication 1,269 - - - - 000.12.528.800.42.00 Communication 60,398 - - - - 000.12.528.800.48.00 R&M 573 - - - I - Total Services 171,011 271,949 311,216 277,925 278,145 Other 000.12.594.180.64.02 Capital - Machinery & equipment 19,984 - 32,000 10,000 10,000 Total Other 19,984 - 32,000 10,000 10,000 Total Supplies, Services and Other $ 298,347 $ 392,102 $ 470,982 $ 426,191 $ 426,411 247 2015 - 2016 Biennial Budget City of Tukwila, Washingon This page intentionally left blank 248 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Mayor's Office FUND: Hotel /Motel RESPONSIBLE MANAGER: Derek Speck FUND NUMBER: 101 POSITION: Econ. Dev. Administrator Description: This fund consists of proceeds from a special excise tax on lodging charges and is used to promote tourism (Chapter 82.08 RCW). The City has joined with the cities of SeaTac, and Des Moines to promote the area as "Seattle Southside". A significant portion of the budgeted expenditures shown below are paid by other sources. 2013 -2014 Accomplishments ♦ Implemented Destination Marketing Association International industry standard performance reporting. Strategic Goal 4. ♦ Tourism Program Manger completed Destination Management Executive Certification. A necessary step towards organizational accreditation. Strategic Goal 4. ♦ To enhance program marketing efforts, opened a satellite Visitor Center at Westfield Southcenter Mall. Strategic Goal 3. ♦ Continued efforts to market Seattle Southside as a premier travel destination resulted in 20,616 room nights and $21 million generated in direct tourist spending that brings about an estimated $1.2 million in local tax receipts and another $1.4 million in state tax receipts in 2013. Investment in program marketing initiatives resulted in an estimated ROI of $14.26 for every $1 spent. Strategic Goal 3. ♦ Implemented City Council direction on formation of a Seattle Southside Tourism Promotion Area. Strategic Goal 3. 2015 -2016 Outcome Goals ♦ Continue efforts to market Seattle Southside as a premier travel destination as outlined in the Lodging Tax Advisory Committee's recommended annual marketing initiatives and media buy. Strategic Goal 3. ♦ Continue using program performance reporting based on industry standards established by Destination Marketing Association International that provide benchmarks for evaluating and communicating program performance. Strategic Goal 4. ♦ Support City's effort to form positive relationships and build trust by working with travel and tourism industry, business community, other local municipalities, and residents. Strategic Goal 5 ♦ Establish and implement a transition plan before the end of 2015 that will move the Seattle Southside tourism program to the newly created Seattle Southside Regional Tourism Authority (SSRTA). Strategic Goal 3. 2015 -2016 Indicators of Success ♦ Produce an Annual Report and present report at the City Lodging Tax Advisory Committees, City Council meetings and the annual Seattle Southside Tourism Networking Meeting that will include a summary of the annual marketing initiatives implemented, measured performance outcomes and ROI. ♦ Complete transition of SSVS from a City division to SSRTA. 249 2015 - 2016 Biennial Budget City of Tukwila, Washingon 2013 Performance Measures Most converted inquirers spend the night in commercial lodging accommodations (88 %). Nearly 9 in 10 visitors stayed overnight on their visit — an average of nearly 4 nights. Most overnight visitors chose a hotel /resort /motel for their stay. • 97% travel greater than 50 miles; • 3% live within a 50 miles radius; • 11% stayed overnight with family and friends; and • The average visitor travels more than 1,600 miles to visit the area. Website visitors: 492,731 resulting in 1,126 SSVS website hotel reservations through our booking engine x $377 average spend = $424,502 in direct tourist spending... ...28,017 online outbound hotel and package referrals, using a national industry average of an estimated 40% conversion rate on outbound links = 11,207 estimated room nights x $893 = $10,007,851 direct tourist spending or > (pending completion of additional H2R research phase 2 digital media conversion study). Group Sales: 33 booked groups in 2013 = 3,544 room nights x $377 a day = estimated direct visitor spending $1,336,088 Shuttle Riders: 28,260 riders x $150 = estimated direct visitor spending $4,239,000 Visitor Inquiries: (9,333 x 56 %) or 5,226 room nights x $1,007 per trip = estimated direct visitor spending $5,263,056 Visitor Center walk -in hotel reservations: 140 x $893 per trip = estimated direct visitor spending $125,020 $21,395,461 Total Estimated Director Visitor Spending $1,500,000 Program Budget = 1 to $14.26 ROI 250 2015 - 2016 Biennial Budget City of Tukwila, Washingon Revenue and Expenditure Summary HoteVMotel Fund 251 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Operating Revenue General Revenue Hotel /Motel Taxes $ 522,033 $ 526,832 $ 565,000 $ 600,000 $ 630,000 6.19% 5.00% Merchandise Sales 69 - - - - 0.00% 0.00% Total General Revenue 522,102 526,832 565,000 600,000 630,000 6.19% 5.00% Intergovernmental Revenue 857,763 882,810 853,550 853,550 - 0.00% 0.00% Miscellaneous Revenue Investment Earnings 724 933 1,766 1,766 - 0.00% 0.00% Other Misc Revenue 12,608 21,708 12,000 12,000 - 0.00% 0.00% Total Miscellaneous Revenue 13,332 22,641 13,766 13,766 - 0.00% 0.00% Total Operating Revenue 1,393,197 1,432,282 1,432,316 1,467,316 630,000 2.44% - 57.06% Total Revenue 1,393,197 1,432,282 1,432,316 1,467,316 630,000 2.44% - 57.06% Operating Expenses 10 Salaries & Wages 317,905 310,988 395,298 312,154 - - 21.03% 0.00% 20 Personnel Benefits 86,938 81,867 91,466 98,710 - 7.92% 0.00% 30 Supplies 20,541 28,987 24,000 21,000 - - 12.50% 0.00% 40 Services 947,737 910,011 1,017,841 1,037,853 392,500 1.97 % - 62.18% 50 Intergov't Services & Taxes - - - - - 0.00% 0.00% Total Operating Expenses 1,373,121 1,331,852 1,528,605 1,469,717 392,500 - 3.85% - 73.29% Capital Expenses 60 Capital Outlay - - 10,000 10,000 - 0.00% 0.00% Total Capital Expenses - - 10,000 10,000 - 0.00% 0.00% Indirect cost allocation 96,937 96,191 102,498 97,925 35,000 - 4.46 % - 64.26% Total Expenses 1,470,058 1,428,043 1,641,103 1,577,642 427,500 -3.87% - 72.90% Change in Fund Balance (76,861) 4,239 (208,787) (110,326) 202,500 - 47.16% - 283.55% Beginning Fund Balance 787,568 710,707 525,584 500,000 389,674 - 4.87% - 22.07% Ending Fund Balance $ 710,707 $ 714,946 $ 316,797 $ 389,674 $ 592,174 23.00% 51.97% 251 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contractual agreements. It is expected that in 2016 staff will transition to the newly formed Tourism Authority. 11=1111- MIN Tourism 1 Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Program Manager 1 1 $103,536 $ 25,847 0 $ - $ - Business Community Liason 1 1 65,292 35,252 0 - - Marketing Communications Coordin 1 1 68,904 19,583 0 - - Admin Support Specialist 1 1 60,312 18,028 0 - - Extra Labor 10,000 - - - Overtime 4,110 - - - Department Total 4 4 $ 312,154 $ 98,710 0 $ - $ - 252 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies and Services Supplies include miscellaneous supplies. Services include community reporting, mailing, equipment rental and repair charges, registrations in various organizations, marketing costs to attract visitors to the area, Southwest King County Chamber contract, among others. Capital includes miscellaneous capital equipment as needed. It is anticipated that Tourism will transition to a newly formed Authority by the end of 2015. 253 2015 - 2016 Biennial Budget City of Tukwila, Washingon Tourism Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies - Joint Basic Operations 101.00.557.300.31.00 I Supplies - Office & Operating $ 18,942 $ 28,987 $ 20,000 $ 20,000 $ - Supplies - Tukwila Projects 101.00.557.302.31.00 Supplies -Office and Operating 1,599 4,000 1,000 101.00.557.302.31.90 Supplies -Meals and Refreshments - - - - - Total Supplies 20,541 28,987 24,000 21,000 - Services - Joint Basic Operations 101.00.557.300.41.02 Prof Svcs - Public relations 13,396 5,055 10,000 10,000 - 101.00.557.300.41.03 Prof Svcs -Mailhandlers & Cascade E- 60,659 65,331 61,000 93,000 - Commerce, SeaTac Visitor Center staff 101.00.557.300.41.12 Prof Svcs -Website development and maintenance, SliceHost, DMAI 11,993 16,589 30,000 30,000 - Empowerment, event calculator 101.00.557.300.42.00 Communication - Sprint, MCI, Eblast 35,912 50,186 30,000 25,000 - 101.00.557.300.42.01 Communication - Postage 31,583 38,159 45,000 35,000 - 101.00.557.300.43.00 Travel - Parking, meals, mileage, air travel 13,143 13,281 23,000 23,000 - - tradeshows, education, sells missions 101.00.557.300.45.00 Rental - Office lease, copier lease, postage meter, AV equipment, water cooler 43,319 44,280 49,000 50,500 - 101.00.557.300.45.94 Rental - Equipment Replacement Fund - 1,500 1,500 1,650 - 101.00.557.300.45.95 Rental - Equipment Rental 0 & M - 1,279 1,241 1,303 - 101.00.557.300.47.00 Public Utility 857 900 1,500 1,500 - 101.00.557.300.48.00 R&M - Equipment repairs and maintenance 821 - 1,000 1,000 - 101.00.557.300.49.00 Misc - Registrations in various local and national organizations 34,095 38,312 30,000 36,000 - 101.00.557.300.49.01 Misc - Printing of letterhead, envelopes, business cards, signs, collateral, flags 4,219 3,326 5,000 2,000 - 101.00.557.300.49.08 Misc - PPI credit card fees 131 341 400 400 - Services -Joint Marketing Activities - - - - - - - - - - - - - - - - - - J 101.00.557.301.44.10 Marketing - Washington State Visitor's 234,488 223,375 173,000 173,000 - Guide, Scenic Byways, AAA, online advertising, Rotary 101.00.557.301.44.11 Marketing - Starfire Sports 22,500 18,750 27,500 25,000 - 101.00.557.301.44.12 Marketing - Social media ad buys, research, Experience WA ad, stock photos, Green Rubino contract 86,837 30,901 68,000 70,500 - 101.00.557.301.44.15 Marketing - Tourism map, vacation planner 35,282 15,308 25,000 25,000 - 254 2015 - 2016 Biennial Budget City of Tukwila, Washingon - - - - - -- - - - -- - - - - - -- - - - - - -- Tourism Con' t--------------- - - - - -- --- - - - - -- - - - - Services - Tukwila Projects 101.00.557.302.41.00 Prof Svcs - Conversion Study & SSRTA 16,500 4,789 50,000 - 337,500 101.00.557.302.41.01 Prof Svcs - SW King County Chamber contract 1,250 20,000 20,000 20,000 20,000 101.00.557.302.41.02 Prof Svcs - Public relations 20,865 - - - - 101.00.557.302.41.03 Prof Svcs - Community Events 14,569 - - - - 101.00.557.302.41.05 Museum of Flight - Shuttle ad campaign and annual marketing contract 25,000 35,000 40,000 35,000 35,000 101.00.557.302.41.06 Prof Svcs - Agency staff - - - 56,000 - 101.00.557.302.42.00 Communication - Postage - - 4,100 3,000 - 101.00.557.302.43.00 Travel - Mileage, parking, etc 7 66 - - - 101.00.557.302.49.00 Misc - Misc incidental costs 25 - 1,600 - - acojects Services -SeaTPr -------------------------------------------------------------------- 101.00.557.303.44.10 Advertising - SeaTac marketing projects 120,287 163,283 200,000 200,000 - 101.00.557.303.44.11 Advertising - Mall shuttle 120,000 120,000 120,000 120,000 - Total Services 947,737 910,011 1,017,841 1,037,853 392,500 Other 101.00.594.570.64.03 Capital - Machinery and Equipment - - 10,000 10,000 - Total Other - - 10,000 10,000 - Total Supplies, Services and Other $ 968,278 $ 938,997 $1,051,841 $ 1,068,853 $ 392,500 255 2015 - 2016 Biennial Budget City of Tukwila, Washingon This page intentionally left blank 256 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Police FUND: Drug Seizure RESPONSIBLE MANAGER: Mike Villa FUND NUMBER: 109 POSITION: Chief of Police Description: The Drug Seizure fund was established to account for the yearly accumulation of drug seizure funds and related expenditures. Revenue and Expenditure Summary Drug Seizure Fund 257 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Operating Revenue Miscellaneous Revenue Investment Earnings (0) - 1,000 - - 0.00% 0.00% Seizure Revenue - 61,213 20,000 60,000 60,000 200.00% 0.00% Total Miscellaneous Revenue (0) 61,213 21,000 60,000 60,000 185.71% 0.00% Transfers In - - 75,000 - - 0.00% 0.00% Total Revenue (0) 61,213 96,000 60,000 60,000 -37.50% 0.00% Operating Expenses 30 Supplies 9,629 1,541 3,000 3,000 3,000 0.00% 0.00% 40 Services 18,268 39,188 22,000 22,000 12,000 0.00% 45.45% 50 Intergov't Services & Taxes - 30,000 30,000 30,000 30,000 0.00% 0.00% Total Operating Expenses 27,896 70,729 55,000 55,000 45,000 0.00% - 18.18% Indirect cost allocation - 75,000 - - - 0.00% 0.00% Total Expenses 69,586 145,729 55,000 55,000 45,000 0.00% - 18.18% Change in Fund Balance (69,586) (84,516) 41,000 5,000 15,000 - 87.80% 200.00% Beginning Fund Balance 229,711 160,125 246,000 60,000 65,000 -75.61% 8.33% Ending Fund Balance $160,125 $ 75,609 $ 287,000 $ 65,000 $ 80,000 - 77.35% 23.08% 257 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include miscellaneous supplies for handling seized property. Services include professional services among others. Police - Drug Seizure Fund Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 109.00.521.250.31.00 Supplies - Office & Operating $ 719 $ - $ 3,000 $ 3,000 $ 3,000 109.00.521.250.35.00 Small Tools - Telecom equipment - 771 - - - 109.00.521.251.35.00 Small Tools - Telecom equipment 3,249 770 - - - Total Supplies 3,968 1,541 3,000 3,000 3,000 Services 109.00.521.250.41.00 Prof Svcs - Alive & Free program 242 - 10,000 10,000 10,000 109.00.521.250.43.00 Travel - Airfare, hotel, etc 4,697 5,268 - - - 109.00.521.250.45.00 Rental - Equipment - - 10,000 10,000 - 109.00.521.250.49.00 Misc - Registration, marketing 864 3,380 2,000 2,000 2,000 109.00.521.251.41.00 Prof Svcs - Alive & Free program 185 30,000 - - - 109.00.521.251.49.00 Misc - Registration 840 540 - - - Total Services 6,828 39,188 22,000 22,000 12,000 Intergovernmental 109.00.521.250.51.00 Intergovernmental - Alive & Free costs - 30,000 30,000 30,000 30,000 Total Intergovernmental - 30,000 30,000 30,000 30,000 Other 109.00.594.215.64.00 Capital - Machinery and equipment 41,690 - - - - Total Other 41,690 - - - - Total Supplies, Services and Other $ 52,486 $ 70,729 $ 55,000 $ 55,000 $ 45,000 258 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: N/A FUND: Contingency Fund RESPONSIBLE MANAGER: Peggy McCarthy DIVISION: N/A FUND NUMBER: 105 POSITION: Director Description Sufficient fund balances and reserve levels are important for the long -term financial stability of the City. This fund provides for a reserve fund balance equal to or greater than 10% of the previous General Fund revenue, exclusive of significant non - operating, non - recurring revenues such as real estate sales or transfers in from other funds. Amounts held in this fund can be used for more restrictive, emergency type purposes. All expenditures from this fund require Council approval. This fund is a sub -fund of the general fund. Expenditure & Revenue Summary Contin rencu Fund 105 - Revenue and Expenditures 259 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Operating Revenue Miscellaneous Revenue Investment Earnings 2,726 2,477 1,816 1,816 1,816 0.00% 0.00% Total Miscellaneous Revenue 2,726 2,477 1,816 1,816 1,816 0.00% 0.00% Transfers In - 4,300,000 2,200,000 - - 0.00% 0.00% Total Revenue 2,726 4,302,477 2,201,816 1,816 1,816 - 99.92% 0.00% Change in Fund Balance 2,726 4,302,477 2,201,816 1,816 1,816 - 99.92% 0.00% Beginning Fund Balance 1,457,728 1,460,454 3,076,816 5,700,000 5,701,816 85.26% 0.03% Ending Fund Balance $1,460,454 $ 5,762,932 $ 5,278,632 $ 5,701,816 $ 5,703,632 8.02% 0.03% 259 2015 - 2016 Biennial Budget City of Tukwila, Washingon This page intentionally left blank 260 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: N/A FUND: Various Debt Service RESPONSIBLE MANAGER: Peggy McCarthy FUND NUMBER: 2XX POSITION: Director Description: The funds in this section record the payment of principal and interest for the City's outstanding limited tax general obligation bonds. 2013 -2014 Accomplishments ♦ Issued $1 million bond and loaned proceeds to the Tukwila Metropolitan Park District. Funds were used to pay for capital improvements to the Tukwila Pool. Strategic Goal 4. ♦ Issued $6.5 million in bonds to reimburse the City for costs related to a major reconstruction of Southcenter Parkway between Strander Boulevard and Tukwila Parkway. This greatly improved access to the Southcenter retail and commercial area. Strategic Goal 4. 2015 -2016 come Goals ♦ Issue $3.1 million bonds for the Interurban Avenue South project. This project will design and construct sidewalks and other improvements. Strategic Goal 4. ♦ Issue $2.5 million bonds to rehabilitate Boeing Access Road Bridge. Strategic Goal 4. ♦ Issue $6.1 million in taxable bonds to purchase properties located in the Tukwila Redevelopment Area. Strategic Goal 4. ♦ Issue $4.4 million in bonds to design and construct sidewalks and underground utilities on 42nd Avenue South. Strategic Goal 4. 261 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEBT SERVICE SUMMARY Existing Debt Limited Tax GO Refunding Bonds, 2008: Build a City Hall annex (6300 building) and pay for economic revitalization projects. SCORE Limited Tax, GO Bonds, 2009: Pay for portion of the construction costs of SCORE jail, a correctional facility, along with 6 other cities. Limited Tax GO Bonds, 2010: Construction and realignment of Southcenter Parkway in the Tukwila South Annexation area and to purchase emergency preparedness capital and other equipment. Valley Communications Limited Tax GO Refunding Bonds, 2010: Pay for a portion for a new Valley Communications Center, along with 4 other cities. Limited Tax GO Bonds, 2011: Arterial street program. Limited Tax GO Bonds, 2013: Proceeds loaned to Tukwila Metropolitan Park District to pay for improvements to Tukwila Pool. Planned Debt Interurban Avenue South: Design and construct sidewalks, pavement restoration, drainage and lighting. Total bonds anticipated to be issued $3.1 million. Boeing Access Road Bridge: Rehabilitate the existing bridge with a 340' long concrete or steel bridge structure. Total bonds anticipated to be issued $2.5 million. Urban Renewal: Purchase properties located in the Tukwila Redevelopment area. Total bonds anticipated to be issued $6.1 million. Proposed New Debt 42nd Avenue South: Design and construct street improvements, drainage, sidewalks, bike facilities, and driveway adjustments. Total bonds anticipated to be issued $4.4 million. 262 2015 - 2016 Biennial Budget City of Tukwila, Washingon GO Debt - Revenue and Expenditure Summary General Obligation Debt Service Funds - Combined 263 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Revenue Build America Bonds Tax Credit $ 66,657 $ 61,358 $ 66,657 $ 61,858 $ 61,858 -7.20% 0.00% Investment Earnings 28,421 28,812 - - - 0.00% 0.00% Capital Contribution - SCORE 262,660 - - 437,355 - 0.00% 0.00% Capital Contribution - Valley Corn - 36,000 - - - 0.00% 0.00% Total Miscellaneous Revenue 357,739 126,170 66,657 499,213 61,858 648.93% -87.61% Transfers In 2,770,995 3,019,329 3,028,650 2,759,846 3,302,791 - 8.88% 19.67% Total Revenue 3,128,734 3,145,499 3,095,307 3,259,059 3,364,649 5.29% 3.24% Expenditures 70 Early Retirement of Debt - 2,665,000 - - - 0.00% 0.00% 70 Principal 2,254,200 2,261,000 2,191,000 2,430,707 2,607,271 10.94% 7.26% 80 Interest 1,178,464 1,109,493 901,795 828,352 757,378 - 8.14 % - 8.57% Total Debt Service Funds 3,432,664 6,035,493 3,092,795 3,259,059 3,364,649 5.38% 3.24% Transfers Amoung Debt Service Funds - 995 11,826 - - 0.00% 0.00% Total Expenditures 3,432,664 6,036,488 3,104,621 3,259,059 3,364,649 4.97% 3.24% Change in Fund Balance (303,931) (2,890,990) (9,314) - - 0.00% 0.00% Beginning Fund Balance 3,316,312 3,012,381 9,314 5,000 5,000 -46.32% 0.00% Ending Fund Balance $ 3,012,381 $ 121,391 $ - $ 5,000 $ 5,000 0.00% 0.00% 263 2015 - 2016 Biennial Budget City of Tukwila, Washingon Local Improvement District & Guaranty Fund - Revenue and Expenditure Summary Local Imerovement District #33 Debt Service Funds - Combined 264 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Revenue Investment Earnings $ - $ 99 $ - $ 500 $ 500 0.00% 0.00% Total Miscellaneous Revenue - 99 - 500 500 0.00% 0.00% LID Assessments - 2,788,350 600,000 443,147 443,147 - 26.14% 0.00% LID Assessment Interest - - 248,400 366,993 342,526 47.74% -6.67% Total LID Assessments Receipts - 2,788,350 848,400 810,140 785,673 4.51% -3.02% LID Bond Proceeds - 668,750 - - - 0.00% 0.00% Total Revenue - 3,457,198 848,400 810,640 786,173 4.45% - 3.02% Expenditures 70 Principal - - - 447,500 450,000 0.00% 0.56% 80 Interest - - - 346,784 286,005 0.00% - 17.53% Total Debt Service Funds - - - 794,284 736,005 0.00% -7.34% Transfers Amoung Debt Service Funds - - 680,000 - - 0.00% 0.00% Total Expenditures - - 680,000 794,284 736,005 16.81% -7.34% Change in Fund Balance - 3,457,198 168,400 16,356 50,168 -90.29% 206.73% Beginning Fund Balance - - 680,000 1,473,000 1,489,356 116.62% 1.11% Ending Fund Balance $ - $ 3,457,198 $ 848,400 $1,489,356 $1,539,524 75.55% 3.37% 264 2015 - 2016 Biennial Budget City of Tukwila, Washingon C 0 _c $4,000 $3,500 $3,000 $2,500 $2,000 $1,500 $1,000 $500 $0 City of Tukwila General Obligation Bond Debt Service '19' 19 '19 '19 '19 '19 '19' '19 '19 '19 19 '19 '19' 19 '19 '19 '19 '19 '19 '19 '19 '19 19 '19 '19 19 • SCORE • City Hall Annex, Tukwila Village • MPD Capital Loan NEW-Urban Renewal • SC Parkway Extension/HHD • Valley Corn NEW-Interurban Ave S NEW-42nd Ave S • Arterial Street, KC Bridge A TCC, Fire Station #53 NEW-BAR Bridge The chart above reflects the general obligation debt service of the City. Because contract revenue is higher than anticipated, 2015 SCORE debt service for member cities is being paid by SCORE. 265 2015 - 2016 Biennial Budget City of Tukwila, Washingon 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 Total; Schedule of Budgeted General Obligation Long -Term Debt Fund 211 LTGO Refunding, 2008 Fund 212 LTGO Bonds, 2009 Fund 214 LTGO 2010 Fund 216 LTGO Refunding, 2010 Fund 217 LTGO Refunding, 2011 Fund 218 LTGO, 2013 $6,180,000 $6,898,800 $5,870,000 $1,065,000 $4,620,000 $1,000,000 $3,100,000 $2,500,000 $6,100,000 $4,400,000 Original Original Original Original Original Original Planned Planned Planned Planned Issue issue Issue Issue Issue issue Issue Issue Issue Issue City Hall Total Existing Annex, SC Parkway Arterial New Debt - New Debt - New Debt - New Debt - and Planned Tukwila SCORE Extension/ Valley Com Street, KC MPD Loan Interurban BAR Bridge Urban 42nd Ave S General Village HHD Bridge Ave S Renewal Obligation Debt $ 811,300 $ 428,183 $ 585,650 $ 228,800 $ 545,825 $ 113,130 $ 124,000 $ 100,000 $ 313,000 $ - $ 3,249,887 811,100 427,960 585,450 - 548,675 113,130 248,000 200,000 313,000 117,333 3,364,648 809,900 427,461 581,190 - 552,300 113,130 248,000 200,000 287,000 352,000 3,570,981 809,100 428,288 575,152 - 549,250 113,130 248,000 200,000 287,000 352,000 3,561,920 810,900 427,973 567,307 - 548,700 113,130 248,000 200,000 287,000 352,000 3,555,010 - 427,869 558,182 - 545,300 113,130 248,000 200,000 287,000 352,000 2,731,481 426,239 552,520 - 546,300 113,130 248,000 200,000 287,000 352,000 2,725,188 427,532 543,175 551,500 113,115 248,000 200,000 287,000 352,000 2,722,322 - 427,379 533,018 - 545,900 - 248,000 200,000 287,000 352,000 2,593,297 - 426,885 527,050 - - - 248,000 200,000 287,000 352,000 2,040,935 - 426,356 - - - 248,000 200,000 287,000 352,000 1,513,356 426,130 - - - - 248,000 200,000 287,000 352,000 1,513,130 - 425,896 - - - - 248,000 200,000 287,000 352,000 1,512,896 - 425,636 - - - - 248,000 200,000 287,000 352,000 1,512,636 425,335 - - - - 248,000 200,000 287,000 352,000 1,512,335 - 424,791 - - - - 248,000 200,000 287,000 352,000 1,511,791 424,762 - - - - 248,000 200,000 287,000 352,000 1,511,762 - 424,201 - - - 248,000 200,000 287,000 352,000 1,511,201 - 423,889 - - - - 248,000 200,000 287,000 352,000 1,510,889 - 423,792 - - - 248,000 200,000 287,000 352,000 1,510,792 - 423,485 - - - - 124,000 100,000 - 352,000 999,485 422,950 - - - - - - - 176,000 598,950 - 422,561 - - - - - - - - 422,561 - 422,284 - - - - - - - - 422,284 422,085 - - - - - - - - 422,085 $8,366,500 $11,591,685 $8,146,062 $1,297,846 $ 5,816,364 $1,131,285 $4,960,000 $4,000,000 $5,792,000 $6,981,333 $ 83,128,349 ** Totals include previous year debt. 266 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Other Debt Service Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Other 200.00.591.220.71.00 LTGO Refunding Bond Principal $_____-___$____ - $ - $ 537,000 $ 878,333 209.00.591.950.71.00 2003 LTGO Bond Principal 555,000 3,240,000 - - - 209.00.592.950.83.00 2003 LTGO Bond Interest 163,375 139,788 - - - 209.00.592.950.85.00 2003 LTGO Bond Debt Registration Cost _ _ _ 303 _ _ _ 301_ _ _ _ _ _ _ _ _ 210.00.591.220.71.00 2003 LTGO Refunding Bond Principal 85,000 89,000 93,000 - - 210.00.591.730.71.00 2003 LTGO Refunding Bond Principal 340,000 356,000 372,000 - - 210.00.592.220.83.00 2003 LTGO Refunding Bond Interest 12,500 9,100 4,650 - - 210.00.592.220.85.00 2003 LTGO Ref Debt Registration Costs 61 121 - - - 210.00.592.730.83.00 2003 LTGO Refunding Bond Interest 50,000 36,400 18,600 - - 210.00.592.730.85.00 2003 LTGO Ref Debt Re stration Costs 242 482 - 211.00.591.190.71.00 2008 LTGO Refunding Bond Principal 440,000 400,000 476,000 504,000 524,000 211.00.591.950.71.00 2008 LTGO Refunding Bond Principal 110,000 100,000 119,000 126,000 131,000 211.00.592.190.83.00 2008 LTGO Refunding Bond Interest 207,200 189,600 173,600 145,040 124,880 211.00.592.190.85.00 2008 LTGO Ref. Debt Registration Costs 242 482 - - - 211.00.592.950.83.00 2008 LTGO Refunding Bond Interest 51,800 47,400 43,400 36,260 31,220 211.00.592.950.85.00 2008 LTGO Ref. Debt Re stration Costs 61 121 - 212.00.591.950.71.00 2009 LTGO SCORE Bond Principal 153,200 156,000 159,000 159,200 165,200 212.00.592.950.83.00 2009 LTGO SCORE Bond Interest 278,451 275,463 272,166 278,155 262,760 212.00.592.950.85.00 2009 LTGO SCORE Bond Debt Red Cost _ _ _ _ _ _ _ 405 _ _ _ _ _ _ _ _ _ _ _ _ _ _ 214.00.591.190.71.00 General Obligation Bonds 91,943 94,608 97,268 101,266 105,268 214.00.591.950.71.00 2010A LTGO SCORE Bond Principal 253,058 260,393 267,732 278,734 289,733 214.00.592.190.83.00 Interest on Long -Term External Debt 63,807 61,048 58,210 54,805 50,755 214.00.592.190.85.00 Debt Registration Costs 174 347 - - - 214.00.592.950.83.00 2010A LTGO Bond Interest 175,618 168,026 160,214 150,844 139,695 214.00.592.950.85.00 2010A LTGO Bond Debt Re_g Cost - - - - - 479 - _ - 956 _ _ 1,000 - - - _ - - - _ _ - 216.00.591.280.71.00 General Obligation Bonds 201,000 215,000 212,000 220,000 216.00.592.220.83.00 2000 LTGO Refunding Bond Interest 31,910 25,880 17,280 8,800 - 217.00.591.950.71.00 General Obligation Bonds 25,000 15,000 395,000 405,000 420,000 217.00.592.950.83.00 Interest on Long -Term External Debt 141,964 152,975 152,675 140,825 128,675 217.00.592.950.85.00 Debt Registration Costs 279 599 - - - 218.00.591.760.71.00 General Obligation Bonds - - - 99,507 93,737 218.00.592.760.83.00 Interest on Long -Term External Debt - - - 13,623 19,393 Subtotal General Obligation Debt Serivce 3,432,664 6,036,488 3,092,795 3,259,059 3,364,649 233.00.592.950.83.00 Interest on Long -Term External Debt - - - 346,784 286,005 233.00.591.950.71.00 LID #33 Bond Principal - - - 447,500 450,000 Total Other 3,432,664 6,036,488 3,092,795 4,053,343 4,100,654 267 2015 - 2016 Biennial Budget City of Tukwila, Washington O 7- N M V v) 0 W O) O- M 0) N t0 I- N m 0 '- C) 0) N 0 1- 0 O 0 M M M 0) N M M 0 M N N ON N ON N ON N ON N N N N N N ON N ON N N N N N N N N N N N N N ON N N N N O O N O SCHEDULE OF PRIOR, EXISTING, AND FUTURE ANTICIPATED LONG -TERM DEBT SERVICE Section 3 Column 20 Total Existing and Future General Obligation Debt tD N m [O cam') M N N V 0 O 0 0 V V V O N N N M b M 3.249,887 3,364,648 3,570,981 3,561,920 3,555.010 2,731,481 N aOD R n N 0 0 d' m 01 N M C M M N N N O G 0) 0) N N N c0 O� a ro m S N N N N N N h N N W i(1 V V V - N N N N__ Section 2 Future Anticipated General Obligation Debt Total Anticipated Future Debt 0 0 0 0 0 0 0 0 0 0 0 00 00 0 0 00 00 co j v) o ¢ 3 m Z4 v oo o c a °' a y ' R O O o 0 0 m m m m 0 0 0 0 0 o a o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o Oo 0 0 0 0 0 0 o O o 0 o O o 0 0 °0 0 o O' m m m m m m m m m m m m m w E ° p z o «— m to N N N N O O ' N N N N N N N N N N N N N N N I� . 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E 1 U "A 20 O O . g O _ N CD M C _N ( N m O O O O O O 0 0 0 0 0 O N `� ^ O N N N N N N N N N N t0+) � M m M O M M th m O O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N 268 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Public Works (103) FUND: Residential Street RESPONSIBLE MANAGER: Bob Giberson DIVISION: Residential Streets FUND NUMBER: 103 POSITION: Director Description: The program provides for maintenance, lane widening, curbs and gutters, sidewalks, illumination and undergrounding of utilities of the residential street system. 2013 -2014 Accomplishments ♦ Continued design of 42nd Ave S phase III from Southcenter Blvd to S 160th St. ♦ Completed Cascade View Safe Routes to School. ♦ Completed design and began construction of Thorndyke Safe Routes to School. 2015 -2016 Outcome Goals ♦ Improve pedestrian safety in neighborhoods. 2015 -2016 Indicators of Success ♦ Complete construction of 42nd Ave S phase III from Southcenter Blvd to S 160th St. ♦ Complete construction of Thorndyke Safe Routes to School. • Complete 42nd Ave S /Allentown roadside barriers. ♦ Begin design and construction of 53rd Ave S. • Develop a city -wide prioritization of residential streets. 269 2015 - 2016 Biennial Budget City of Tukwila, Washingon Revenue and Expenditure Summary Residential Streets Fund 270 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Operating Revenue Intergovernmental Revenue MFVT Cities $ 264,565 $ 269,498 $ 265,000 $ 269,042 $ 273,078 1.53% 1.50% Investment Earnings 1,775 1,763 1,000 1,800 1,800 80.00% 0.00% Total Operating Revenue 266,340 271,260 266,000 270,842 274,878 1.82% 1.49% Capital Project Revenue Intergovernmental Revenue DOT- Thorndyke Safe Routes - 21,875 - - - 0.00% 0.00% State Grant - Cascade View - 30,252 295,000 29,000 - - 90.17% 0.00% State Grant- Thorndyke - - 395,000 51,000 - - 87.09% 0.00% State Grant-Roadway - - - 174,000 1,432,000 0.00% 722.99% Total Intergovernmental - 52,127 690,000 254,000 1,432,000 - 63.19% 463.78% GO Bond Proceeds - - - - 4,400,000 0.00% 0.00% SCL Contribution - - - - 2,850,000 0.00% 0.00% Total Capital Project Revenue - 52,127 690,000 254,000 8,682,000 - 63.19% 3318.11% Transfers In - 230,000 100,000 - 200,000 0.00% 0.00% Total Revenue 266,340 553,387 1,056,000 524,842 9,156,878 - 50.30% 1644.69% Capital Expenses XX Capital Project Expenses 111,612 184,203 1,350,000 1,868,000 8,823,000 38.37% 372.32% Total Capital Expenses 111,612 184,203 1,350,000 1,868,000 8,823,000 38.37% 372.32% 00 Indirect Cost Allocation 11,894 - - - - 0.00% 0.00% Total Expenses 123,506 184,203 1,350,000 1,868,000 8,823,000 38.37% 372.32% Change in Fund Balance 142,834 369,184 (294,000) (1,343,158) 333,878 356.86% - 124.86% Beginning Fund Balance 903,937 1,046,771 1,107,000 1,400,000 56,842 26.47% - 95.94% Ending Fund Balance $1,046,771 $1,415,955 $ 813,000 $ 56,842 $ 390,721 - 93.01% 587.37% 270 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail — Supplies, Services and Other Services include planning, design, and project management costs, among others. Capital includes construction and purchase of capital assets related to projects accounted for in this fund. Residential Streets Fund Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Services 103.98.595.800.41.00 Prof Svcs - 40 - 42 Ave S Phase III, Cascade $ 107,807 $ 167,358 $ 533,000 $ 898,000 $ 573,000 View and Thorndyke Safe Routes to Schools Total Services 107,807 167,358 533,000 898,000 573,000 Other 103.98.595.800.61.00 Capital - Cascade View Land - - - 200,000 - 103.98.595.800.65.00 Capital - Thorndyke Safe Routes to Schools - - 817,000 770,000 8,250,000 Total Other - - 817,000 970,000 8,250,000 Total Services and Other $ 107,807 $ 167,358 $1,350,000 $1,868,000 $ 8,823,000 271 2015 - 2016 Biennial Budget City of Tukwila, Washingon This page intentionally left blank 272 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Public Works (104) FUND: Bridges and Arterial Streets RESPONSIBLE MANAGER: Bob Giberson DIVISION: Bridges and Arterial Streets FUND NUMBER: 104 POSITION: Director Description: This program provides for the preliminary engineering, right -of -way, construction engineering, and construction of arterial streets and bridges. The program includes transportation comprehensive plans, streets, bridges, sidewalks, traffic control devices, widening, and lane additions. One - quarter percent real estate excise tax (REET) are used to fund projects. 2013 -2014 Accomplishments ♦ Completed annual bridge inspections and repair program in 2013 and 2014. ♦ Completed annual overlay and repair and annual signal programs in 2013 and 2014. ♦ Completed East Marginal Way S overlay and repair project. ♦ Completed Tukwila MIC Smart Street non - motorized project. ♦ Began construction of Tukwila Urban Center - Transit Center and Andover Park W. 2015 -2016 Outcome Goals ♦ Improve capacity, safety, and condition of arterial streets. 2015 -2016 Indicators of Success ♦ Complete construction of Tukwila Urban Center - Transit Center and Andover Park W. ♦ Complete construction of Tukwila Urban Center Pedestrian /Bicycle Bridge. • Complete construction of Interurban Ave S. ♦ Complete construction of South 144th St phase II (TIB -42nd Ave S). • Complete annual bridge inspections and repair program for 2015 and 2016. • Complete annual overlay and repair and annual signal program for 2015 and 2016. 273 2015 - 2016 Biennial Budget City of Tukwila, Washington Revenue and Expenditure Summary Bridges & Arterial Streets Fund 274 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Operating Revenue General Revenue Parking Taxes $ 149,082 $ 155,860 $ 151,000 $ 158,000 $ 161,160 4.64% 2.00% MFVT Cities 124,501 126,822 112,000 128,000 129,920 14.29% 1.50% Real Estate Excise Taxes 374,001 193,700 130,000 200,000 204,000 53.85% 2.00% Total General Revenue 647,584 476,383 393,000 486,000 495,080 23.66% 1.87% Miscellaneous Revenue Investment Earnings 3,153 5,650 5,000 5,000 5,000 0.00% 0.00% Other Miscellaneous Revenue 600 - - - - 0.00% 0.00% Total Miscellaneous Revenue 3,753 5,650 5,000 5,000 5,000 0.00% 0.00% Transfers In 1,314,132 4,438,350 1,850,000 1,700,000 3,151,000 -8.11% 85.35% Total Operating Revenue 1,965,469 4,920,383 2,248,000 2,191,000 3,651,080 - 2.54% 66.64% Capital Project Revenue Interfund Interest 193,032 75,507 - - - 0.00% 0.00% Impact Fees Traffic Impact Fees 846,240 190,927 - 150,000 105,000 0.00% - 30.00% Park Impact Fees - 79,519 - 70,000 55,000 0.00% - 21.43% Total Impact Fees 846,240 270,446 - 220,000 160,000 0.00% - 27.27% Intergovernmental Federal Grants 636,850 419,661 6,008,000 6,869,000 4,193,000 14.33% -38.96% State Grants 241,029 999,181 9,105,000 4,690,000 6,000,000 - 48.49% 27.93% Local Grants - - 1,187,000 756,000 - - 36.31% 0.00% ARRA Bicycle LOS Grant 4,219 - - - - 0.00% 0.00% Total Intergovernmental 882,098 1,418,843 16,300,000 12,315,000 10,193,000 -24.45% -17.23% Contributions /Donations 42,671 231,086 538,000 976,000 - 81.41% 0.00% Bond Proceeds - 6,018,750 5,900,000 5,600,000 - -5.08% 0.00% Tuk Urban Center, SC Pkwy Ext - 413,321 - - - 0.00% 0.00% Total Capital Project Revenue 1,964,042 8,427,952 22,738,000 19,111,000 10,353,000 -15.95% -45.83% Total Revenue 3,929,510 13,348,335 24,986,000 21,302,000 14,004,080 - 14.74% -34.26% Operating Expenses 10 Salaries & Wages 421,408 355,688 220,571 326,184 331,227 47.88% 1.55% 20 Personnel Benefits 128,551 102,581 63,720 98,325 104,989 54.31% 6.78% Total Operating Expenses 549,959 458,269 284,291 424,509 436,216 49.32% 2.76% Capital Expenses XX Capital Expenses 9,246,021 3,573,002 26,056,000 21,133,002 13,764,000 - 18.89% - 34.87% 70 Principal - 49,140 - - - 0.00% 0.00% 80 Interest 193,032 155,719 - - - 0.00% 0.00% Total Capital Expenses 9,439,054 3,777,862 26,056,000 21,133,002 13,764,000 - 18.89% - 34.87% Indirect cost allocation 386,563 - - - - 0.00% 0.00% Transf. to Gen. Fund - LID Proceeds - 8,500,000 - - - 0.00% 0.00% Total Expenses 10,375,576 12,736,131 26,340,291 21,557,511 14,200,217 - 18.16% - 34.13% Change in Fund Balance (6,446,066) 612,204 (1,354,291) (255,511) (196,137) -81.13% - 23.24% Beginning Fund Balance 6,929,396 483,331 2,781,395 600,000 344,489 -78.43% 42.59% Ending Fund Balance $ 483,330 $1,095,535 $1,427,104 $ 344,489 $ 148,353 - 75.86% - 56.94% 274 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contractual agreements. Public Works - Bridges & Arterial Streets Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Senior Engineer 1 1 $ 114,960 $ 27,821 1 $ 117,435 $ 29,849 Program Manger 1 108,000 29,377 1 108,000 30,839 Project Manager 1 1 103,224 41,126 1 105,792 44,301 Department Total 2 3 $ 326,184 $ 98,325 3 $ 331,227 $ 104,989 Expenditure Detail - Supplies, Services and Other Services include planning, design, and project management costs, among others. Capital includes construction and purchase of capital assets related to projects accounted for in this fund. Public Works Bridges & Arterial Streets Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 104.98.543.100.31.00 Supplies - Office & Operating $ - $ 222 $ - $ - $ - 104.98.595.800.31.00 Supplies - Office & Operating 839 171 - - Total Supplies 839 394 - - - Services 104.98.543.100.41.00 Prof Svcs - LID #33 charges - 70,692 - - 104.98.543.100.49.00 Misc - LID #33 assessment - 22,176 - - 104.98.595.800.41.00 Prof Svcs - Design, engineering, etc 2,535,765 1,235,834 5,741,000 4,260,001 1,819,000 104.98.595.800.42.00 Communication - Fed Ex charges 256 35 - - - 104.98.595.800.43.00 Travel - Misc travel costs 10 345 - - 104.98.595.800.44.00 Advertising -Ads in newspapers, etc 1,887 3,228 - - 104.98.595.800.45.00 Rental - Copier rental 2,964 1,027 - - 104.98.595.800.47.00 Public Utility - Surface water chgs 2,056 1,574 - - - 104.98.595.800.48.00 R &M - Bridge inspections, support for equipment 7,405 42,594 - - - 104.98.595.800.49.00 Misc - Permits, etc 722 575 - - - Total Services 2,551,064 1,378,080 5,741,000 4,260,001 1,819,000 Other 104.98.595.800.61.00 Capital -Land 846,240 643,228 1,200,000 1,100,000 - 104.98.595.800.64.00 Capital - Machinery and equipment - 100,000 100,000 80,000 80,000 104.98.595.800.65.00 Capital - Construction, improvements 5,847,878 1,451,300 19,015,000 15,693,001 11,865,001 Total Other 6,694,118 2,194,528 20,315,000 16,873,001 11,945,001 Total Supplies, Services and Other $ 9,246,021 $ 3,573,002 $ 26,056,000 $ 21,133,002 $ 13,764,000 275 2015 - 2016 Biennial Budget City of Tukwila, Washingon This page intentionally left blank 276 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: N/A FUND: Land Acquisition, Rec. and Park Dev. RESPONSIBLE MANAGER: Bob Giberson FUND NUMBER: 301 POSITION: Director Description: The Land Acquisition, Recreation, and Park Development fund is to be used for the acquisition of land, development of land, and construction of park facilities. The fund also includes the planning and engineering costs related to various parks. Only park- related projects are included. General government projects are in fund 303. A one - quarter real estate excise tax (REET) is available for park and other capital projects. 2013 -2014 Accomplishments ♦ Purchased additional land for Duwamish Hill Preserve. ♦ Completed Parks, Recreation & Open Space Plan update. 2015 -2016 Outcome Goals • Improve condition and safety of City parks. 2015 -2016 Indicators of Success ♦ Continue with Duwamish Hill Preserve improvements. • Continue Greenbelt & Multipurpose trails and Black River Trail Connector projects. ♦ Complete construction of Duwamish Gardens. 277 2015 - 2016 Biennial Budget City of Tukwila, Washingon Revenue and Expenditure Summary Land Acquisition Rec & Park Development Fund 278 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Operating Revenue General Revenue Real Estate Excise Taxes $ 375,255 $ 194,935 $ 130,000 $ 200,000 $ 200,000 53.85% 0.00% Total General Revenue 375,255 194,935 130,000 200,000 200,000 53.85% 0.00% Miscellaneous Revenue Investment Earnings 2,678 1,904 1,000 1,000 1,000 0.00% 0.00% Rents & Concessions 31,101 - - - - 0.00% 0.00% Total Miscellaneous Revenue 33,779 1,904 1,000 1,000 1,000 0.00% 0.00% Transfers In - - 212,000 - - 0.00% 0.00% Total Operating Revenue 409,035 196,839 343,000 201,000 201,000 -41.40% 0.00% Capital Project Revenue Excess Prop Tax Levy -Dwmsh Hill 241,849 33,566 - 106,000 60,000 0.00% 43.40% Park Impact Fees 21,128 25,661 115,000 60,000 40,000 -47.83% -33.33% Intergovernmental Revenue Duwamish Gardens Acquisition 63,252 184,092 1,500,000 1,614,000 - 7.60% 0.00% King County - Duwamish Gardens - 82,887 370,000 - - 0.00% 0.00% King County - Salmon Habitat Restore - - - 10,000 10,000 0.00% 0.00% KCD - Duwamish Gardens Acquis - - 30,000 50,000 - 66.67% 0.00% Duwamish Hill Preserve 250,000 - - - - 0.00% 0.00% Public Authorities 50,000 - - - - 0.00% 0.00% King Conservation District Grant 47,636 - - - - 0.00% 0.00% King Cons Dist - Codiga Pk Restoration - 4,583 - - - 0.00% 0.00% State Grant -Tuk So Ped Bike Bridge - - 100,000 - - 0.00% 0.00% State Agencies - Duwamish Hill Pres - - 500,000 450,000 - - 10.00% 0.00% Total Intergovernmental Revenue 410,888 271,562 2,500,000 2,124,000 10,000 - 15.04% - 99.53% Plan /Development Contributions - - 500,000 - - 0.00% 0.00% Total Project Revenue 673,865 330,788 3,115,000 2,290,000 110,000 -26.48% -95.20% Total Revenue 1,082,900 527,627 3,458,000 2,491,000 311,000 - 27.96% - 87.52% Operating Expenses 40 Services 11,175 - - - - 0.00% 0.00% Total Operating Expenses 11,175 - - - - 0.00% 0.00% Capital Expenses XX Capital Expenses 1,377,494 397,926 3,762,000 3,273,000 292,000 -13.00% -91.08% Total Capital Expenses 1,377,494 397,926 3,762,000 3,273,000 292,000 -13.00% -91.08% Indirect cost allocation 32,016 - - - - 0.00% 0.00% Total Expenses 1,420,685 397,926 3,762,000 3,273,000 292,000 - 13.00% - 91.08% Change in Fund Balance (337,785) 129,702 (304,000) (782,000) 19,000 157.24% -102.43% Beginning Fund Balance 1,427,972 1,090,188 1,027,000 1,100,000 318,000 7.11% -71.09% Ending Fund Balance $1,090,187 $1,219,890 $ 723,000 $ 318,000 $ 337,000 - 56.02% 5.97% 278 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Services include planning, design, and project management costs, among others. Capital includes construction and purchase of capital assets related to projects accounted for in this fund. Land Acquisition, Rec & Park Development Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 301.98.594.760.31.00 Supplies - Office & Operating $ 6,735 $ - $ - $ - $ - Total Supplies 6,735 - - - - Services 301.00.576.100.41.00 Prof Svcs - Not capital project related 11,175 - - - - 301.98.576.100.41.00 Prof Svcs - WSDOT Chgs, PROS plan - 91,542 - - - 301.98.594.760.41.00 Prof Svcs - Design, watershed chgs, PROS plan, easements, etc 205,257 207,745 1,317,000 508,000 57,000 301.98.594.760.43.00 Travel - Parking, mileage, etc - 12 - - - 301.98.594.760.44.00 Advertising - Signs 867 400 - - - 301.98.594.760.47.00 Public Utility - Utility charges 5,664 - - - - 301.98.594.760.48.00 R &M - Repair charges 29,706 5,183 - - - Total Services 252,669 304,881 1,317,000 508,000 57,000 Other 301.98.594.760.61.00 Capital - Land 1,042,448 - - - - 301.98.594.760.63.00 Capital - Improvements - 72,459 - - - 301.98.594.760.65.00 Capital - Consruction projects 67,830 - 2,445,000 2,765,000 235,000 Total Other 1,110,278 72,459 2,445,000 2,765,000 235,000 Total Supplies, Services and Other $ 1,369,682 $ 377,341 $ 3,762,000 $ 3,273,000 $ 292,000 279 2015 - 2016 Biennial Budget City of Tukwila, Washingon This page intentionally left blank 280 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: FUND: Facility Replacement RESPONSIBLE MANAGER: Bob Giberson FUND NUMBER: 302 POSITION: Director Description: The Facility Replacement fund has been established to provide future funding needs for general government building replacements and major enhancements. 2013 -2014 Accomplishments Executed disposition and development agreement for Tukwila Village. Completed purchase of 3 motels for the TIB Redevelopment project. Vacated the Tukwila Village portion of 41st Ave S. 2015 -2016 Outcome Goals Complete Tukwila Village. Successfully implement the TIB Redevelopment project. 2015 -2016 Indicators of Success Complete construction of phase I and II of Tukwila Village and land sale. Complete purchase of Spruce Motel/Sam's Smoke Shop. Demolish motels on TIB and select a developer for TIP Redevelopment project. Begin outreach and select architect for City Hall campus. Market he former Newporter Motel property for sale in 2016. 281 2015 - 2016 Biennial Budget City of Tukwila, Washingon Revenue and Expenditure Summary Facilitu Replacement Fund 282 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Operating Revenue Leasehold Excise Tax $ 25 $ - $ - $ - $ - 0.00% 0.00% Miscellaneous Revenue Investment Earnings 3,727 3,373 5,602 3,602 3,602 - 35.70% 0.00% Total Miscellaneous Revenue 3,727 3,373 5,602 3,602 3,602 - 35.70% 0.00% Total Operating Revenue 3,752 3,373 5,602 3,602 3,602 -35.70% 0.00% Capital Project Revenue Sale of Land -Tuk Village - - 4,355,000 2,200,000 2,075,000 -49.48% -5.68% Sale of Land-TIB Redevelopment - - - - 2,250,000 0.00% 0.00% Bond /Line of Credit - - - 2,250,000 - 0.00% 0.00% Total Capital Project Revenue - - 4,355,000 4,450,000 4,325,000 2.18% -2.81% Total Revenue 3,752 3,373 4,360,602 4,453,602 4,328,602 2.13% -2.81% Capital Expenses Capital Expenses 24,119 106,291 10,000 2,180,000 90,000 21700.00% - 95.87% Total Capital Expenses 24,119 106,291 10,000 2,180,000 90,000 21700.00% - 95.87% Pay off Line of Credit - - - - 2,250,000 0.00% 0.00% Transfer to General Fund 1,127 - 4,355,000 2,200,000 2,075,000 - 49.48% -5.68% Total Expenses 25,246 106,291 4,365,000 4,380,000 4,415,000 0.34% 0.80% Change in Fund Balance (21,494) (102,918) (4,398) 73,602 (86,398) - 1773.53% - 217.39% Beginning Fund Balance 2,027,015 2,005,520 1,415,602 1,800,000 1,873,602 27.15% 4.09% Ending Fund Balance $ 2,005,521 $1,902,602 $1,411,204 $1,873,602 $1,787,204 32.77% 11.61% 282 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Services include continuing analysis of a City -wide facilities plan, among others. Capital includes the purchase of property located in the Tukwila Redevelopment area. Facilitu Revlacetnent Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 302.98.594.190.31.00 Supplies - Office & Operating $ 385 $ 446 $ - $ - $ - Total Supplies 385 446 - - - Services 302.98.594.190.41.00 Prof Svcs - Analysis of Facilities Plan 14,008 94,349 - 355,000 5,000 302.98.594.190.44.00 Advertising - Ads in papers - 636 - - - 302.98.594.190.45.00 Rental - Rental of equipment 105 - - - - 302.98.594.190.47.00 Public Utility - Surface water, natural gas, electric 7,872 8,481 8,500 8,500 8,500 302.98.594.190.48.00 R &M - Various repairs as needed - 224 1,500 1,500 1,500 302.98.594.190.49.00 Misc - Recording fees 657 82 - - - Total Services 22,642 103,773 10,000 365,000 15,000 Other 302.98.594.190.61.00 Capital - Land - - - 1,590,000 - 302.00.594.190.63.01 Capital - Other improvements - - - 225,000 75,000 Total Other - - - 1,815,000 75,000 Total Supplies, Services and Other $ 23,027 $ 104,219 $ 10,000 $ 2,180,000 $ 90,000 283 2015 - 2016 Biennial Budget City of Tukwila, Washingon This page intentionally left blank 284 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: N/A FUND: General Government Improvement RESPONSIBLE MANAGER: Bob Giberson FUND NUMBER: 303 POSITION: Director Description: The General Government Improvement fund is used for improvements, additions, or other miscellaneous minor capital projects not provided for elsewhere. Projects which benefit multiple departments or functions will be given priority. 2013 -2014 Accomplishments ♦ Complete restoration of trail and property along the Green River with relation to the Howard Hanson Dam flood response. ♦ Remodeled 6300 building Duwamish conference room ( #5). ♦ Remodeled 6300 building Communication's office. ♦ Remodeled 6300 building Fire Marshall's office. 2015 -2016 Outcome Goals ♦ Improve conditions of existing facilities. 285 2015 - 2016 Biennial Budget City of Tukwila, Washingon Revenue and Expenditure Summary General Government Imvrovernent Fund 286 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Operating Revenue Intergovernmental Revenue $ 78,801 $ 192 $ - $ - $ - 0.00% 0.00% Miscellaneous Revenue Investment Earnings 5,824 743 842 500 500 -40.62% 0.00% Total Miscellaneous Revenue 5,824 743 842 500 500 - 40.62% 0.00% Transfers In 1,210,000 - 500,000 200,000 200,000 - 60.00% 0.00% Total Operating Revenue 1,294,625 935 500,842 200,500 200,500 - 59.97% 0.00% Capital Project Revenue Spcl Purp Districts -Flood Control 1,090,202 231,281 - - - 0.00% 0.00% Total Revenue 2,384,827 232,216 500,842 200,500 200,500 - 59.97% 0.00% Operating Expenses 10 Salaries & Wages 50,574 79,038 103,944 94,281 101,487 -9.30% 7.64% 20 Personnel Benefits 16,814 25,382 31,261 26,269 29,154 - 15.97% 10.98% 30 Supplies 210 - - - - 0.00% 0.00% 40 Services 1,348,787 37,411 - - - 0.00% 0.00% Total Operating Expenses 1,416,386 141,832 135,205 120,550 130,641 - 10.84% 8.37% Capital Expenses XX Capital Expenses 636,550 474,371 200,000 200,000 200,000 0.00% 0.00% Total Capital Expenses 636,550 474,371 200,000 200,000 200,000 0.00% 0.00% Indirect cost allocation 26,673 78,089 - - - 0.00% 0.00% Total Expenses 2,079,610 694,292 335,205 320,550 330,641 -4.37% 3.15% Change in Fund Balance 305,218 (462,076) 165,637 (120,050) (130,141) -172.48% 8.41% Beginning Fund Balance 608,612 913,830 792,905 500,000 379,950 -36.94% -24.01% Ending Fund Balance $ 913,830 $ 451,754 $ 958,542 $ 379,950 $ 249,809 - 60.36% - 34.25% 286 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contractual agreements. General Government Imvrovement Postion Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Project Manager 1 1 94,281 26,269 1 101,487 29,154 Department Total 1 1 $ 94,281 $ 26,269 1 $ 101,487 $ 29,154 Expenditure Detail - Supplies, Services and Other All budget in the 2015 -2016 biennium is anticipated to be capital project related. General Government Imvrovements Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 303.00.531.300.31.00 Supplies - Office & Operating $ 210 $ - $ - $ - $ - Total Supplies 210 - - - - Services 303.00.518.200.48.01 R &M - Repairs to fire station 51 438 6,306 - - - 303.00.518.200.48.02 R &M - Repairs to fire station 52 - 10,367 - - - 303.00.518.200.48.03 R &M - Repairs to fire station 53 - 10,367 - - - 303.00.518.200.48.04 R &M - Repairs to fire station 54 - 10,370 - - - 303.00.531.300.41.00 Prof Svcs -Hesco sack removal 1,346,727 - - - - 303.00.531.300.44.00 Advertising -Hesco sack removal 1,148 - - - - 303.00.531.300.49.00 Misc - Hesco sack removal 475 - - - - Total Services 1,348,787 37,411 - - - Total Supplies, Services and Other $ 1,348,998 $ 37,411 $ - $ - $ - 287 2015 - 2016 Biennial Budget City of Tukwila, Washingon Services are for construction management of capital projects. Capital is for major projects for government facilities. General Government Imvrovements - Cavital Account Number Purpose Actual Actual Budget Budget Budget Supplies 303.97.531.300.35.00 Small Tools - Repair related S $ 8,024 $ - $ - $ - 303.98.532.100.31.00 Supplies - Office & Operating - 1,576 - - - 303.98.594.190.31.00 Supplies - Office & Operating 9,857 3,639 - - - 303.98.594.190.35.00 Small Tools - Capital project related 1,333 - - - - Total Supplies 11,190 13,239 - - - Services 303.97.531.300.41.00 Prof Svcs - Fire facilities related - 3,395 - - - 303.97.531.300.49.00 Misc - Fire facilities related - 1,369 - - - 303.98.531.300.41.00 Prof Svcs - Hesco sack removal - 51,864 - - - 303.98.531.300.48.00 R &M - Hesco sack removal 13,922 - - - 303.98.594.190.41.00 Prof Svcs - Construction management, Hesco sack removal 46,854 5,155 20,000 20,000 20,000 303.98.594.190.44.00 Advertising - Ads for various projects 883 - - - - 303.98.594.190.48.00 R &M - Repair to various City facilities 126,600 - - - - 303.98.594.190.49.00 Misc - Stormwater permits - 1,537 - - - Total Services 174,336 77,242 20,000 20,000 20,000 Other 303.97.594.190.64.00 Capital - Machinery & equipment 180,263 54,413 - - - 303.98.594.190.64.00 Capital - Machinery & equipment - 45,367 - - - 303.98.594.190.65.00 Capital - Construction projects 125,783 284,110 180,000 180,000 180,000 Total Other 306,046 383,890 180,000 180,000 180,000 Total Supplies, Services and Other $ 491,573 $ 474,371 $ 200,000 $ 200,000 $ 200,000 288 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: N/A FUND: Fire Improvement RESPONSIBLE MANAGER: Chris Flores FUND NUMBER: 304 POSITION: Interim Fire Chief Description: The program provides fire department capital improvements and apparatus through Fire Impact Fees at a 90% / 10% split. Revenue and Expenditure Summary Fire Improvement Fund 289 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Operating Revenue Miscellaneous Revenue Investment Earnings $ 505 $ 581 $ 100 $ 100 $ 100 0.00% 0.00% Total Miscellaneous Revenue 505 581 100 100 100 0.00% 0.00% Capital Project Revenue FirelmpactFees 33,686 139,714 50,000 50,000 50,000 0.00% 0.00% Total Capital Project Revenue 33,686 139,714 50,000 50,000 50,000 0.00% 0.00% Total Revenue 34,191 140,295 50,100 50,100 50,100 0.00% 0.00% Capital Expenditures 60 Capital Outlay - - - - - 0.00% 0.00% 70 Principal - 51,083 5,000 - - 0.00% 0.00% 80 Interest - - - - - 0.00% 0.00% Total Capital Expenditures - 51,083 5,000 - - 0.00% 0.00% Indirect cost allocation - - - - - 0.00% 0.00% Total Expenditures - 51,083 5,000 - - 0.00% 0.00% Change in Fund Balance 34,191 89,212 45,100 50,100 50,100 11.09% 0.00% Beginning Fund Balance 313,819 348,410 295,100 450,000 500,100 52.49% 11.13% Ending Fund Balance $ 348,010 $ 437,622 $ 340,200 $ 500,100 $ 550,200 47.00% 10.02% 289 2015 - 2016 Biennial Budget City of Tukwila, Washingon This page intentionally left blank 290 2015 - 2016 Biennial Budget City of Tukwila, Washingon ENTERPRISE FUNDS Enterprise funds account for activities that are business -like whereby a majority of the funding comes from user fees and charges for services. The City has four enterprise funds - three utility funds and the golf course fund. 1. Water Fund - The Water Fund serves approximately 60 %, or 2,141, of the property owners in the City, with Water District 125, Highline Water District and a few other districts serving the remainder. All structures providing shelter or facilities where people live or work are required to have water service. Water customers are charged for water services based on consumption plus a base fee. Meters are read and customers are billed monthly. 2. Sewer - The Sewer Fund serves approximately 60 %, or 1,755, of the property owners in the City with Valley View Sewer District, Highline Sewer and a few other districts serving the remainder. All new properties within the City's sewer fund boundaries are required to hook up to the City's sewer system. Certain residences in the Allentown and Foster Point areas remain on septic systems through a grandfather clause but will be required to use the sewer system upon sale or major renovation of the residences. Residential single family sewer customers are charged a flat monthly fee; commercial and multifamily customers are charged a base fee plus a usage fee based on water consumption. Water consumption that does not flow into the sewer system, such as water used for irrigation or in manufacturing (i.e. Production of beverages) can be separately metered to reduce the sewer charge. Customers are billed monthly for sewer services. 3. Surface Water - The Surface Water Fund serves all properties within City boundaries. Fees are assessed to each parcel based on property use (i.e. residential or commercial) and on the permeability of open spaces. The fees are used to build and maintain the storm drain system to control and alleviate flooding, and to comply with state and federally mandated clean water and environmental legislation. 4. Golf Course -The Foster Golf Links was purchased by the City from the Aliment family in 1978 after a 1976 voter approved measure passed by Tukwila citizens. The course is one of the oldest in the state having been established in 1925. The golf course's adjacency to the Duwamish River adds to the serene and rural feel; its location two blocks from a main interstate, I -5, provides quick and easy access. The clubhouse restaurant, Billy Baroo's, serves as a community meeting place hosting reunions, weddings and other business and social events for people who live, work and visit Tukwila. 291 2015 - 2016 Biennial Budget City of Tukwila, Washingon Enterprise Fund Financial Summaries Enterprise Funds 2015 Water Surface Sewer Water Goff Total Utility Course Total Enterprise Rate Increase Operating Revenue Charges for Services Utility charges Green Fees, Instruction Sales of Merchandise Total Charges for Services Miscellaneous Revenue Connection Fees Rents and Concessions Investment Earnings Other Misc Revenue Total Miscellaneous Revenue Total Operating Revenue Non - operating revenue Public Works Trust Fund Loan Intergovernmental - grants Transfer in from General Fund 50/0 10% 20% 35% $ 5,786,000 $ 7,667,000 $ 5,072,000 $ 18,525,000 $ - $ 18,525,000 1,030,000 1,030,000 150,000 150,000 5,786,000 7,667,000 5,072,000 18,525,000 1,180,000 19,705,000 25,000 120,000 145,000 17,700 20,000 24,000 61,700 300 - 300 43,000 140,000 24,000 207,000 5,829,000 7,807,000 5,096,000 18,732,000 1,469,747 20,201,747 145,000 286,000 286,000 1,130 62,830 2,617 2,917 289,747 496,747 455,000 455,000 6,165,000 6,165,000 455,000 6,165,000 300,000 300,000 Total Non - operating Revenue 455,000 6,165,000 6,620,000 300,000 6,920,000 Total Revenue 5,829,000 8,262,000 11,261,000 25,352,000 1,769,747 27,121,747 Operating Expenses 10 Salaries & Wages 20 Personnel Benefits 30 Supplies 40 Services 50 Intergov't Services & Taxes Total Operating Expenses Capital Expenses XX Capital Project Expenses 70 Principal 80 Interest Total Capital Expenses Indirect cost allocation Total Expenses 596,630 306,414 980,927 1,883,971 689,988 2,573,959 242,522 108,798 423,165 774,485 237,166 1,011,651 2,561,339 4,027,893 46,330 6,635,562 254,250 6,889,812 297,546 288,287 422,350 1,008,183 296,304 1,304,487 828,500 873,200 559,200 2,260,900 66,400 2,327,300 4,526,537 5,604,592 2,431,972 12,563,101 1,544,108 14,107,209 1,763,000 2,180,000 7,825,000 11,768,000 689,988 12,457,988 507,781 322,161 288,354 1,118,296 - 1,118,296 58,619 78,480 26,495 163,594 - 163,594 2,329,400 2,580,641 8,139,849 13,049,890 689,988 13,739,878 592,248 451,167 498,490 1,541,904 173,909 1,715,813 7,448,185 8,636,400 11,070,311 27,154,896 2,408,005 29,562,900 Change in Fund Balance Beginning Fund Balance (1,619,185) (374,400) 190,689 (1,802,896) (638,258) (2,441,153) 6,500,000 3,400,000 2,200,000 12,100,000 600,000 12,700,000 Ending Fund Balance $ 4,880,815 $ 3,025,600 $ 2,390,689 $ 10,297,104 $ (38,258) $ 10,258,847 Reserve Policy: 20 % of previous year operating revenue 1,118,600 1,237,600 1,019,200 3,375,400 288,399 292 2015 - 2016 Biennial Budget City of Tukwila, Washingon Enterprise Funds 2016 Surface Total Water Sewer Water Total Utility Golf Course Enterprise Rate Increase Operating Revenue Charges for Services Utility charges Green Fees, Instruction Sales of Merchandise 5% 5% 15% 25% $ 6,050,000 $ 7,889,000 $ 5,832,000 $ 19,771,000 $ - $ 19,771,000 - - - - 1,065,000 1,065,000 - - - 155,000 155,000 Total Charges for Services 6,050,000 7,889,000 5,832,000 19,771,000 1,220,000 20,991,000 Miscellaneous Revenue Connection Fees 25,000 415,000 - 440,000 440,000 Rents and Concessions - - 288,000 288,000 Investment Earnings 17,700 20,000 31,000 68,700 1,130 69,830 Other Misc Revenue 300 - 300 2,617 2,917 Total Miscellaneous Revenue 43,000 435,000 31,000 509,000 291,747 800,747 Total Operating Revenue 6,093,000 8,324,000 5,863,000 20,280,000 1,511,747 21,791,747 Non - operating revenue Public Works Trust Fund Loan - - - - Intergovernmental - grants - 1,105,000 1,105,000 1,105,000 Transfer in from General Fund - - 300,000 300,000 Total Non - operating Revenue 1,105,000 1,105,000 300,000 1,405,000 Total Revenue 6,093,000 8,324,000 6,968,000 21,385,000 1,811,747 23,196,747 Operating Expenses 10 Salaries & Wages 611,059 313,582 1,015,132 1,939,773 706,489 2,646,263 20 Personnel Benefits 261,138 117,103 458,002 836,242 255,074 1,091,317 30 Supplies 2,552,339 4,027,893 44,530 6,624,762 259,335 6,884,097 40 Services 277,727 271,187 388,054 936,968 297,744 1,234,712 50 Intergov't Services & Taxes 854,900 895,400 635,700 2,386,000 66,400 2,452,400 Total Operating Expenses 4,557,163 5,625,165 2,541,418 12,723,745 1,585,043 14,308,788 Capital Expenses XX Capital Project Expenses 2,943,000 3,307,000 3,226,000 9,476,000 706,489 10,182,489 70 Principal 134,081 325,261 288,954 748,296 748,296 80 Interest 60,732 78,480 26,495 165,707 165,707 Total Capital Expenses 3,137,813 3,710,741 3,541,449 10,390,003 706,489 11,096,492 Indirect cost allocation 603,974 460,100 508,361 1,572,435 177,352 1,749,787 Total Expenses 8,298,949 9,796,006 6,591,228 24,686,184 2,468,883 27,155,067 Change in Fund Balance Beginning Fund Balance (2,205,949) (1,472,006) 376,772 (3,301,184) (657,136) (3,958,320) 4,880,815 3,025,600 2,390,689 10,297,104 (38,258) 10,258,847 Ending Fund Balance $ 2,674,866 $ 1,553,594 $ 2,767,461 $ 6,995,921 $ (695,394) $ 6,300,527 Reserve Policy: 20% of previous year operating revenue 1,165,800 1,561,400 1,019,200 3,746,400 293,949 293 2015 - 2016 Biennial Budget City of Tukwila, Washingon This page intentionally left blank 294 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Public Works FUND: Water RESPONSIBLE MANAGER: Bob Giberson FUND NUMBER: 401 POSITION: Director Description The mission of the Water Utility is to operate and maintain a water distribution system that will provide residential, commercial, and industrial customers with high water quality, adequate capacity and pressure, at economical costs. The system distributes, on an annual basis, approximately 740 million gallons of water through 41 miles of water mains through approximately 2,100 meters. The Water Utility maintains relationships with adjoining jurisdictions, cities, water districts, sewer districts, and the Washington State Department of Health. Additional service is provided with reclaimed water along the Interurban Avenue South Corridor. 2013 -2014 Accomplishments • With completion of the automatic meter reads - analyzed centralized radio tower for metering system. ♦ Monitored water use efficiency efforts and provided an annual report. ♦ Achieved 10% water savings to meet Water Efficiency Goals established by the Municipal Water Law. ♦ Adopted Water Comprehensive Plan. • Completed construction of Andover Park West /Strander Blvd new water main (with new TUC Transit Center). 2015 -2016 Outcome Goals ♦ Improve water use efficiency. Strategic Goal 1. Utility Comp Plan Goal 12.1 ♦ Improve water system reliability. Strategic Goal 1. Utility Comp Plan Goal 12.1 ♦ Increase water system capacity. Strategic Goal 1. Utility Comp Plan Goal 12.1 2015 -2016 Indicators of Success ♦ Construction completed on 58th Ave S water main replacement. ♦ Construction completed on Macadam Rd S water upgrade. ♦ Finish design and begin construction of 53rd Ave S. ♦ Construction completed on Andover Park E water main replacement, phase I. 295 2015 - 2016 Biennial Budget City of Tukwila, Washingon Performance Measures Public Works - Water 2012 Actual 2013 Actual 2014 Estimated 2015 Projection 2016 Projection Ensure a safe supply of drinking water Number of backflow prevention assemblies (BPA) certified 1,600 1,470 1,480 1,490 1,500 Number of water system samples tested 15 20 25 20 25 Number of zones where mains are flushed 125 147 150 147 150 Bi- monthly tests for coliform & chlorine residual levels 21 18 18 18 18 Number of fire hydrants tested 560 560 576 580 585 Capital Number of water meters 2 inches and larger tested for accuracy 165 80 100 125 145 Number of new water meters installed within 48 hours of hook -up request 5 8 10 10 10 Customers Number of water customers 2,117 2,118 2,141 2,145 2,150 Total Gallons of Water Purchased (in thousands) 650,659 645,982 712,000 710,000 712,000 Number of total water system miles 41.00 41.00 44.60 45.00 45.00 Number of fire hydrants 576 576 591 594 595 Number of shut -off notices 400 430 430 420 410 Number of actual shut -offs for non - payment 65 70 70 75 80 296 2015 - 2016 Biennial Budget City of Tukwila, Washingon Revenue and Expense Summary Water Fund 297 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Rate Increase Operating Revenue Charges for Services 5°% 5% 5% 5% 5% Water Sales $ 5,181,455 $ 5,747,418 $ 5,535,000 $ 5,785,000 $ 6,049,000 4.52% 4.56% Inspection Fees 90 315 1,000 1,000 1,000 0.00% 0.00% Total Charges for Services 5,181,545 5,747,733 5,536,000 5,786,000 6,050,000 4.52% 4.56% Intergovernmental Revenue 3,791 - - - - 0.00% 0.00% TransferslnHydrantRental 98,460 103,680 106,000 - - 0.00% 0.00% Miscellaneous Revenue Investment Earnings 57,370 15,500 6,700 17,700 17,700 164.18% 0.00% Capital contributions 3,550 83,776 50,000 25,000 25,000 - 50.00% 0.00% Sale of Capital Assets - (1,446) - - - 0.00% 0.00% Other Misc Revenue 9,318 480 300 300 300 0.00% 0.00% Total Miscellaneous Revenue 70,238 98,310 57,000 43,000 43,000 - 24.56% 0.00% Total Operating Revenue 5,354,034 5,949,723 5,699,000 5,829,000 6,093,000 2.28% 4.53% Capital Project Revenue Public Works Trust Fund Loan - - 1,725,000 - - 0.00% 0.00% Total Capital Project Revenue - - 1,725,000 - - 0.00% 0.00% Total Revenue 5,354,034 5,949,723 7,424,000 5,829,000 6,093,000 - 21.48% 4.53% Operating Expenses 10 Salaries & Wages 558,301 569,420 543,569 596,630 611,059 9.76% 2.42% 20 Personnel Benefits 214,709 216,513 221,596 242,522 261,138 9.44% 7.68% 30 Supplies 2,318,811 2,453,880 2,424,014 2,561,339 2,552,339 5.67% -0.35% 40 Services 186,790 281,436 214,762 297,546 277,727 38.55% -6.66% 50 Intergov't Services & Taxes 735,331 841,765 749,000 828,500 854,900 10.61% 3.19% Total Operating Expenses 4,013,941 4,363,014 4,152,941 4,526,537 4,557,163 9.00% 0.68% Capital Expenses XX Capital Project Expenses 167,453 76,707 1,877,539 1,763,000 2,943,000 -6.10% 66.93% 70 Principal 438,880 462,394 486,481 507,781 134,081 4.38% - 73.59% 80 Interest 121,082 76,063 58,619 58,619 60,732 0.00% 3.60% Total Capital Expenses 727,415 615,164 2,422,639 2,329,400 3,137,813 -3.85% 34.70% Indirect cost allocation 517,377 511,447 523,876 592,248 603,974 13.05% 1.98% Total Expenses 5,258,733 5,489,625 7,099,456 7,448,185 8,298,949 4.91% 11.42% Change in Fund Balance 95,300 460,099 324,544 (1,619,185) (2,205,949) -598.91% 36.24% Beginning Fund Balance 5,982,649 6,077,949 4,795,191 6,500,000 4,880,815 35.55% -24.91% Ending Fund Balance $ 6,077,949 $ 6,538,048 $ 5,119,735 $ 4,880,815 $ 2,674,866 -4.67% - 45.20% 297 2015 - 2016 Biennial Budget City of Tukwila, Washingon Capital Projects The capital projects listed below are capital projects planned for the 2015 -2016 biennium. The year in which the project is estimated to be completed has been provided. Additional information on the projects may be found in the Capital Improvement Program section of the budget document. Capital Projects 2015 Budget 2016 Anticipated Budget Completion APW /Strander New Water Main 58th Ave S Water Main Replacement Macadam Rd S Water Upgrade 53rd Ave S Water Main Replacement APE Water Main Replacement Other (Annual Maint, etc) $ 270,000 377,000 805,000 125,000 136,000 50,000 950,000 517,000 1,426,000 50,000 2015 2015 2016 2017 2020 NA Total Capital Projects $ 1,763,000 $ 2,943,000 298 2015 - 2016 Biennial Budget City of Tukwila, Washingon Debt Service Requirements The following chart provides information on debt service requirements, by debt issue, for the biennium. 2015 2016 Debt Service Project Budget Budget 1995 Revenue Bonds Principal Interest E Marginal 1995 Revenue Bonds Total Debt Service $ 375,000 $ 12,422 387,422 2006 Revenue Bonds Allentown Phase II Principal 37,700 39,000 Interest 25,415 23,907 2006 Revenue Bonds Total Debt Service 63,115 62,907 PWTFL 2001 Duwamish /Valley View Principal 14,454 14,454 Interest 506 434 PWTFL 2001 Total Debt Service 14,960 14,888 PWTFL 2004 Allentown Phase II Principal 80,625 80,625 Interest 4,031 3,628 PWTFL 2004 Total Debt Service 84,657 84,254 Total Principal 507,780 134,080 Total Interst 42,374 27,969 Total Debt Service $ 550,154 $ 162,049 Amortization of premiums and discounts are not included in this schedule but are included in the Revenue and Expense Summary statement. 299 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Salaries and Benefits Salaries for budgeted positions are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Public Works - Water Postion Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Maint & Ops Superintendent 1 1 $ 97,152 $ 40,142 1 $ 99,528 $ 43,217 Maint & Ops Foreman 1 1 78,744 36,814 1 80,856 39,701 Maint & Ops Specialist 4 4 277,416 114,203 4 284,328 123,038 Water Quality Specialist 1 1 73,944 29,704 1 75,833 31,998 Senior Engineer 0.5 0.5 57,636 20,328 0.5 58,776 21,853 Extra Labor 6,000 - 6,000 - Overtime 5,738 - 5,738 - Clothing Allowance 1,330 1,330 Department Total 7.5 7.5 $ 596,630 $ 242,522 7.5 $ 611,059 $ 261,138 300 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other Supplies include miscellaneous operating supplies for the water utility and purchased water. Services including engineering and surveying, repair and replacement charges, insurance, utilities, registrations, and credit card fees, among others. Intergovernmental includes excise tax and interfund utility tax. Water - Administration Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 401.01.534.800.31.00 Supplies - Office & Operating $ - $ 159 $ - $ - $ - 401.01.534.800.31.01 Supplies - Office & Safety 1,988 2,191 2,500 2,500 2,500 401.01.534.800.31.02 Supplies - Operating 40,513 29,186 26,028 26,028 26,028 401.01.534.800.31.03 Supplies - Repairs & Maintenance 28,718 31,720 45,000 58,500 58,500 401.01.534.800.31.04 Supplies - Billing 1,751 1,899 2,311 2,311 2,311 401.01.534.800.31.05 Supplies - Large Meters 24,708 45,996 17,000 42,000 42,000 401.01.534.800.31.90 Supplies - Central 84 - - - - 401.01.534.801.31.00 Supplies - Office & Operating - 1,561 - - - 401.01.534.800.33.01 Supplies - Purchased Water 2,198,189 2,330,620 2,310,175 2,375,000 2,400,000 401.01.534.800.33.04 Supplies - Reclaimed Water 4,872 2,656 10,000 10,000 10,000 401.01.534.800.35.00 Small Tools & Minor Equipment - Tools 16,987 6,893 8,500 42,500 8,500 401.01.534.800.35.01 Small Tools & Minor Equipment - Traffic control 1,000 1,000 2,500 2,500 2,500 Total Supplies 2,318,811 2,453,880 2,424,014 2,561,339 2,552,339 Services 401.01.534.800.41.00 Prof Svcs - Engineering services, water analysis, and computer programming 4,184 791 8,000 8,000 8,000 401.01.534.801.41.00 Prof Svcs - Project costs 33,863 47,161 - - - 401.01.534.800.41.01 Prof Svcs - Utility one call services for utility line locates 252 379 300 400 400 401.01.534.800.41.02 Prof Svcs - CDL licenses, hearing tests 314 366 1,000 1,000 1,000 401.01.534.800.42.00 Communication - Phone bills and Nextels 530 218 2,500 2,500 2,500 401.01.534.800.43.00 Travel - Mileage, meals (for overtime), parking 1,336 86 1,500 1,500 1,500 401.01.534.800.45.00 Rental - Rental of tapping machines, test pumps and other emergency equipment 1,451 1,396 1,500 1,500 1,500 401.01.534.800.45.94 Rental - Equipment Replacement Fund 17,419 63,255 65,508 119,796 97,671 401.01.534.800.45.95 Rental - Equipment Rental 0 & M 48,546 80,186 52,054 73,030 73,855 401.01.534.800.46.00 Insurance - WCIA 20,260 21,656 21,000 25,620 26,901 401.01.534.800.47.00 Public Utility - Gas, electricity, water, and sewer for water facilities 19,039 18,994 18,000 19,200 19,400 401.01.534.800.47.01 Public Utility - Disposal of spoils and asphalt from excavations 454 3,151 5,000 5,000 5,000 401.01.534.800.48.00 R &M - Repairs to reservoir, PRV, water facilities and components by outside vendors 2,624 10,458 3,000 3,000 3,000 401.01.534.800.49.00 Misc - Registrations, training, memberships, computer upgrades, sm equip. repair 10,104 2,341 12,000 12,000 12,000 301 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services and Other, Continued Water - Administration Con't 401.01.534.801.49.00 Misc - Project costs - 1,768 - - - 401.01.534.800.49.01 Misc - Operating permit from Dept of 1,693 3,993 3,400 5,000 5,000 401.98.594.340.41.00 Health $ 102,778 $ 53,220 $ 276,000 $ 666,000 $ 415,000 401.01.534.800.49.04 Misc - Project costs 912 - - - - 401.01.534.800.49.08 Misc - PPI credit card fees 23,809 25,237 20,000 20,000 20,000 Total Services 186,790 281,436 214,762 297,546 277,727 Intergovernmental Capital - Construction Projects - 21,637 - - - 401.01.534.800.53.00 Taxes & Assmnts - Excise Tax 216,870 254,633 184,000 250,000 250,000 401.01.534.800.54.01 Interfund Taxes - Interfund Utility Tax 518,461 561,931 565,000 578,500 604,900 401.01.588.999.50.00 PPA - Cost of Issuance - 25,201 - - - Total Intergovernmental 735,331 841,765 749,000 828,500 854,900 Total Supplies, Services and Other $ 3,240,932 $ 3,577,081 $ 3,387,776 $ 3,687,385 $ 3,684,966 Services include construction management related to capital projects. Capital includes capital projects specific to the water fund. Water - Cavital Outla s Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Services 401.98.594.340.41.00 Prof Svcs - Construction management $ 102,778 $ 53,220 $ 276,000 $ 666,000 $ 415,000 401.98.594.340.44.00 Advertising -Bid ads - 54 - - - Total Services 102,778 53,274 276,000 666,000 415,000 Other 401.01.534.801.65.00 Capital - Construction Projects - 21,637 - - - 401.01.594.340.64.00 Capital - Machinery & Equipment 5,240 - 25,000 25,000 25,000 401.98.594.340.65.00 Capital - Construction Projects 54,682 805 1,500,000 1,072,000 2,503,000 Total Other 59,921 22,443 1,525,000 1,097,000 2,528,000 Total Capital $ 162,699 $ 75,717 $ 1,801,000 $ 1,763,000 $ 2,943,000 302 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Public Works FUND: Sewer RESPONSIBLE MANAGER: Bob Giberson FUND NUMBER: 402 POSITION: Director Description The mission of the Sewer Utility is to operate and maintain a sewer collection system that will ensure the health, safety, and welfare of the citizens and visitors of Tukwila. The Sewer Utility is responsible for the maintenance of approximately 37 miles of gravity sewer main and the operation and maintenance of 12 lift stations and force mains. These lift stations pump approximately 60% of all sewage in the City (approximately 460 million gallons). The Sewer Utility maintains relationships with adjoining jurisdictions, cities, water districts, sewer districts, King County Department of Natural Resources & Parks, Wastewater Treatment Division, State Department of Ecology, State Department of Health, and King County Health Department. 2013 -2014 Accomplishments ♦ Completed and adopted the Sewer Comprehensive Plan. ♦ Evaluated system -wide conditions for potential upgrades for annual sewer repair program. ♦ Completed phase I of the CBD sanitary sewer rehabilitation. ♦ Completed sewer pump station #9 concrete slab and control upgrades. ♦ Completed sewer pump station #4 powered control upgrades. 2015 -2016 Outcome Goals ♦ Improve sewer system efficiency. Strategic Goal 1. Utility Comp Plan Goal 12.1 ♦ Improve sewer system reliability. Strategic Goal 1. Utility Comp Plan Goal 12.1 ♦ Improve sewer system capacity. Strategic Goal 1. Utility Comp Plan Goal 12.1 2015 -2016 Indicators of Success ♦ Evaluate system -wide conditions for potential upgrades for annual sewer repair program. ♦ Ongoing construction of CBD sanitary sewer rehabilitation. ♦ Replace generator, control system and concrete slab at sewer lift station #2. ♦ Begin design of 53rd Ave S sewer rehabilitation. 303 2015 - 2016 Biennial Budget City of Tukwila, Washingon Performance Measures 304 2012 Actual 2013 Actual 2014 Estimated 2015 Projection 2016 Projection Maintain and Improve Sewer System Number of linear feet TV inspected 15,000 10,000 15,000 10,000 10,000 Number of linear feet of sewer pipe jet cleaned 185,000 195,000 200,000 195,000 200,000 Number of manholes cleaned 750 850 850 850 850 Capital Hours of 10 sewer lift stations monitoring of pump hours, start counts, and generator operation (weekly) 11 11 10 10 10 Customers Number of sewer customers 1,727 1,742 1,755 1,760 1,760 Number of total sewer system miles 37.00 37.00 40.50 40.50 40.50 304 2015 - 2016 Biennial Budget City of Tukwila, Washingon Revenue and Expense Summary Sewer Fund 305 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Rate Increase 20% 20% 15% 10% 5% Operating Revenue Charges for Services Sewer Sales $ 6,468,930 $ 7,366,555 $ 6,063,000 $ 7,667,000 $ 7,889,000 26.46% 2.90% Total Charges for Services 6,468,930 7,366,555 6,063,000 7,667,000 7,889,000 26.46% 2.90% Miscellaneous Revenue Investment Earnings 21,084 20,493 5,000 20,000 20,000 300.00% 0.00% Capital Contributions 103,800 248,946 120,000 120,000 125,000 0.00% 4.17% Sale of Capital Assets - (3,184) - - - 0.00% 0.00% Other Misc Revenue 15,106 - - - - 0.00% 0.00% Total Miscellaneous Revenue 139,990 266,255 125,000 140,000 145,000 12.00% 3.57% Total Operating Revenue 6,608,921 7,632,810 6,188,000 7,807,000 8,034,000 26.16% 2.91% Capital Project Revenue Intergovernmental - Grants 1,513 - - - - 0.00% 0.00% Mitigation - - - - 290,000 0.00% 0.00% Long -Term Debt Proceeds - - 458,000 455,000 - -0.66% 0.00% GASB 65 Implementation - (34,737) - - - 0.00% 0.00% Total Capital Project Revenue 1,513 (34,737) 458,000 455,000 290,000 -0.66% - 36.26% Total Revenue 6,610,434 7,598,072 6,646,000 8,262,000 8,324,000 24.32% 0.75% Operating Expenses 10 Salaries & Wages 302,570 315,214 250,949 306,414 313,582 22.10% 2.34% 20 Personnel Benefits 103,619 113,264 83,726 108,798 117,103 29.95% 7.63% 30 Supplies 3,635,584 3,466,202 3,776,893 4,027,893 4,027,893 6.65% 0.00% 40 Services 252,049 213,391 215,666 288,287 271,187 33.67% -5.93% 50 Intergov't Services & Taxes 730,112 841,585 649,000 873,200 895,400 34.55% 2.54% Total Operating Expenses 5,023,935 4,949,655 4,976,234 5,604,592 5,625,165 12.63% 0.37% Capital Expenses 60 Capital Outlay 487,385 519,816 959,539 2,180,000 3,307,000 127.19% 51.70% 70 Principal 272,861 277,359 279,061 322,161 325,261 15.44% 0.96% 80 Interest 67,791 76,749 74,480 78,480 78,480 5.37% 0.00% Total Capital Expenses 828,037 873,924 1,313,080 2,580,641 3,710,741 96.53% 43.79% Indirect cost allocation 446,980 385,141 394,500 451,167 460,100 14.36% 1.98% Total Expenses 6,298,952 6,208,720 6,683,814 8,636,400 9,796,006 29.21% 13.43% Change in Fund Balance 311,483 1,389,352 (37,814) (374,400) (1,472,006) 890.11% 293.16% Beginning Fund Balance 1,888,338 2,199,821 1,591,116 3,400,000 3,025,600 113.69% -11.01% Ending Fund Balance $ 2,199,821 $ 3,589,173 $1,553,302 $ 3,025,600 $1,553,594 94.79% - 48.65% 305 2015 - 2016 Biennial Budget City of Tukwila, Washingon Capital Projects The capital projects listed below are capital projects planned for the 2015 -2016 biennium. The year in which the project is estimated to be completed has been provided. Additional information on the projects may be found in the Capital Improvement Program section of the budget document as well as the Capital Improvement Program document, which is adopted annually. Capital Projects 2015 Budget 2016 Budget Anticipated Completion CBD Sanitary Sewer Rehabilitation Sewer Lift Station No. 2 Upgrades Sewer Repair - Strander Blvd Bridge Vall View W Hill Sewer Transf Area APE Sewer Replacement GIS Inventory of Sewer System 53rd Ave S Sewer Rehabilitation Other (Annual Maint, etc) Total Capital Projects Sewer Fund - Debt Service Requirements $ 1,040,000 545,000 120,000 110,000 90,000 100,000 100,000 75,000 $ 2,180,000 $ 1,040,000 1,237,000 100,000 730,000 200,000 $ 3,307,000 2019 2015 2015 2015 2016 2017 2016 NA The following chart provides information on debt service requirements, by debt issue, for the biennium. Debt Service Project 2015 Budget 2016 Budget 2006 Revenue Bonds Principal Interest 2006 Revenue Bonds Total Debt Service Allentown Phase II PWTFL 2004 Principal Interest PWTFL 2004 Total Debt Service Allentown Phase II $ 89,900 60,605 150,505 PWTFL 2014 Principal (Estimate) Interest (Estimate) PWTFL 2014 Total Debt Service CBD Sewer Rehab 192,261 9,613 201,874 40,000 4,000 44,000 $ 93,000 57,009 150,009 192,261 8,652 200,913 40,000 4,000 44,000 Total Principal Total Interst Total Debt Service 322,161 74,218 $ 396,379 325,261 69,661 $ 394,922 Amortization of premiums and discounts are not included in this schedule but are included in the Revenue and Expense Summary statement. 306 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Salaries and Benefits Salaries for budgeted positions are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Sewer Fund Postion Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FIE 2016 Budgeted Salaries Benefits Maint & Ops Superintendent 0.5 0.5 $ 48,876 $ 17,003 0.5 $ 50,064 $ 18,294 Maint & Ops Foreman 1 1 79,632 23,598 1 81,784 25,430 Sr Maint & Ops Specialist 1 1 74,256 29,759 1 76,080 32,056 Maint & Ops Specialist 0.5 0.5 34,572 17,538 0.5 35,436 18,900 Senior Engineer 1 0.5 57,636 20,329 0.5 58,776 21,853 Extra Labor 8,000 - 8,000 - Overtime 3,442 - 3,442 - Clothing Allowance 570 570 Department Total 4 3.5 $ 306,414 $ 108,798 3.5 $ 313,582 $ 117,103 307 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services, and Other Supplies include miscellaneous operating supplies specific to sewer work and Metro Sewer charges. Services include engineering, surveying, utilities, rental of equipment, repair and maintenance charges, insurance, and credit card fees, among others. Intergovernmental includes excise tax and interfund utility tax paid to the general fund. Sewer - Administration Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 402.01.535.800.31.01 Supplies - Office & Safety $ 52 $ 1,492 $ 2,293 $ 2,293 $ 2,293 402.01.535.800.31.02 Supplies - Operating 16,130 12,224 12,600 12,600 12,600 402.01.535.800.31.03 Supplies - Repairs & Maintenance 447 1,395 4,500 4,500 4,500 402.01.535.800.31.04 Supplies - Billing 1,070 2,000 3,000 3,000 3,000 402.01.535.800.31.90 Supplies - Central 33 - - - - 402.01.535.800.33.00 Supplies - Metro Sewage Treatment 3,611,261 3,447,428 3,749,000 4,000,000 4,000,000 402.01.535.800.35.00 Supplies - Small Tools & Minor 5,592 662 3,000 3,000 3,000 Equipment 402.01.535.800.35.01 Supplies - Traffic Control Devices 1,000 1,000 2,500 2,500 2,500 Total Supplies 3,635,584 3,466,202 3,776,893 4,027,893 4,027,893 Services 402.01.535.800.41.00 Prof Svcs - Consultant engineering services, surveying 1,473 1,211 1,000 1,000 1,000 402.01.535.800.41.01 Prof Svcs - Utility one call services for utility line locates 252 379 300 300 300 402.01.535.800.41.02 Prof Svcs - CDL licenses, hearing tests 99 26 300 300 300 402.01.535.800.41.04 Prof Svcs - TV Equipment Software - - - 1,000 1,000 402.01.535.801.41.00 Prof Svcs - Project costs 11,364 7,542 - - - 402.01.535.800.42.00 Communication - Phone bills and Nextels 1,467 2,174 2,500 2,500 2,500 402.01.535.800.43.00 Travel - Mileage, meals, parking 940 450 1,000 1,000 1,000 402.01.535.800.44.00 Advertising - Advertising for seasonal help and staff replacement - - 150 150 150 402.01.535.800.45.00 Rental - Rental of backhoes, trackhoes, loader, and forklifts - 2,749 2,000 2,000 2,000 402.01.535.800.45.94 Rental - Equipment Replacement Fund 67,415 30,256 34,666 87,556 65,431 402.01.535.800.45.95 Rental - Equipment Rental 0 & M 60,960 43,230 58,505 61,943 65,041 402.01.535.800.46.00 Insurance -WCIA 15,195 16,734 15,195 18,538 19,465 402.01.535.800.47.00 Public Utility - Electrical, gas, water, and sewer from lift stations 30,984 30,706 22,050 34,000 35,000 402.01.535.800.47.02 Public Utility - Waste Materials Disposal 100 104 5,000 5,000 5,000 402.01.535.800.48.00 R&M -Pump station repairs and replacement done by outside vendors 3,026 37,163 15,000 15,000 15,000 402.01.535.800.48.01 R&M - Painting of sewer pump station interiors 3,048 7,699 15,000 15,000 15,000 402.01.535.800.48.03 R &M - Repairs of sewer main lines - - 3,000 3,000 3,000 402.01.535.800.48.04 R&M - Sewer pump station computer alarm system 3,131 93? 10,000 10,000 10,000 402.01.535.801.48.00 R&M - Equipment 16,639 - - - - 308 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services, and Other, Continued Sewer - Administration Con't 402.01.535.800.49.00 Misc - Training,classes, minor software purchases 8,007 2,409 5,000 5,000 5,000 402.01.535.800.49.08 Misc - PPI credit card fees 27,950 29,626 25,000 25,000 25,000 Total Services Supplies -Office and Operating 252,049 213,391 215,666 288,287 271,187 Intergovernmental - 17,239 - - - 402.01.535.800.53.00 Taxes & Assmnts - Excise Tax 83,069 104,845 40,000 105,000 105,000 402.01.535.800.54.02 Interfund Taxes - Interfund Utility Tax 647,043 736,739 609,000 768,200 790,400 Total Intergovernmental 730,112 841,585 649,000 873,200 895,400 Total Supplies, Services and Other $ 4,617,745 $ 4,521,177 $ 4,641,559 $ 5,189,380 $ 5,194,480 Services include construction management for capital projects. Capital includes capital projects related to the sewer fund. Sewer - Cavital Outlaws Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 402.98.594.353.31.00 Supplies -Office and Operating $ - $ 17,239 $ - $ - $ - Total Supplies - 17,239 - - - Services 402.98.594.353.41.00 Prof Svcs - Construction management 160 178,834 498,000 515,000 455,000 402.98.594.353.43.00 Travel - Mileage, parking - 212 - - - 402.98.594.353.44.00 Advertising - Bidads - 144 - - - 402.98.594.353.45.00 Rental - Equipment - 6,172 - - - 402.98.594.353.47.00 Public Utility - Misc utility costs - 540 - - - 402.98.594.353.48.00 R&M - Equipment 22 109,006 - - - 402.98.594.353.49.00 Misc - Other - 3 - - - Total Services 182 294,910 498,000 515,000 455,000 Other 402.01.594.350.64.00 Capital - Machinery & Equipment 13,511 - - - - 402.01.535.801.65.00 Capital - Construction Projects 52,795 77,882 - - - 402.98.594.353.61.00 Capital -Land - - 100,000 110,000 - 402.98.594.353.65.00 Capital - Construction Projects 403,081 75,285 285,000 1,555,000 2,852,000 Total Other 469,386 153,167 385,000 1,665,000 2,852,000 Total Capital $ 469,568 $ 465,315 $ 883,000 $ 2,180,000 $ 3,307,000 309 2015 - 2016 Biennial Budget City of Tukwila, Washingon This page intentionally left blank 310 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Parks & Recreation FUND: Golf Course RESPONSIBLE MANAGER: Rick Still FUND NUMBER: 411 POSITION: Director Description The mission of Foster Golf Links (FGL) is to provide a quality golfing experience for those that live, work, and play in Tukwila. The golf course is operated as an enterprise fund with revenues covering all maintenance, pro shop services, and capital costs. 2013 -2014 Accomplishments ♦ Implemented Marketing Action Plan to retain and strengthen our core golfers, engage lapsed golfers, and attract new customers. Strategic Goals 2 & 3. PROS Plan Goal 2. • Developed and implemented a Reward's Card Program to acknowledge customer loyalty and strengthen our core customer base. Strategic Goals 3 & 4. PROS Plan Goal 5. ♦ Worked with PGA of America to implement its "Get Golf Ready" Program to engage lapsed and to attract new golfers. Strategic Goals 2, 3, & 4. PROS Plan Goals 2, 3, 4, & 5. ♦ Laid the foundation for a new Junior Golf Program by holding junior camps, private instruction, and participated in the Jr. PGA Golf program. Strategic Goals 2 & 4. PROS Plan Goals 2, 3, 4, & 5. ♦ Became the first golf course in King County to open for FootGolf - a combination soccer and golf. This program has brought FGL added publicity, new people to the facility, and provided us with opportunities to expose our brand. Strategic Goals 2, 3, & 5. PROS Plan Goals 2, 3, 4, & 5. 2015 -2016 Outcome Goals • Improve and expand upon our Marketing Action Plan. Strategic Goals 2, 3, 4, & 5. PROS Plan Goals 3, 4, & 5. ♦ Expand our Get Golf Ready and Junior Programs. Strategic Goals 2 & 5. PROS Plan Goals 3 & 4. ♦ Continue to build the partnership with concessionaire to meet the needs of the customer and community. Strategic Goals 2, 3, & 4. PROS Plan Goals 3 & 4. ♦ Implement Cart Replacement Plan. Strategic Goal 4. PROS Plan Goals 3 & 5. ♦ Increase rounds of FootGolf by 15 %. Strategic Goals 2, 4, & 5. PROS Plan Goals 2, 3, & 4. 2015 -2016 Indicators of Success ♦ Increased rounds of play. ♦ Additional new customers. ♦ Improved satisfaction with equipment. 311 2015 - 2016 Biennial Budget City of Tukwila, Washingon Revenue and Expense Summary Foster Golf Course Fund 312 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Operating Revenue General Revenue Excise Taxes $ 3,531 $ 4,470 $ 2,617 $ 2,617 $ 2,617 0.00% 0.00% Total General Revenue 3,531 4,470 2,617 2,617 2,617 0.00% 0.00% Charges for Services Sales of Merchandise 139,673 139,902 137,000 150,000 155,000 9.49% 3.33% Green Fees, Instruction 1,005,602 973,311 1,024,050 1,030,000 1,065,000 0.58% 3.40% Total Miscellaneous Revenue 1,145,274 1,113,213 1,161,050 1,180,000 1,220,000 1.63% 3.39% Miscellaneous Revenue Investment Earnings 21,660 5,249 1,130 1,130 1,130 0.00% 0.00% Rents and Concessions 278,758 281,482 277,200 286,000 288,000 3.17% 0.70% OtherMiscRevenue (494) (150) - - - 0.00% 0.00% Total Miscellaneous Revenue 299,924 286,581 278,330 287,130 289,130 3.16% 0.70% Transfers In 225,000 400,000 600,000 300,000 300,000 - 50.00% 0.00% Total Revenue 1,673,729 1,804,264 2,041,997 1,769,747 1,811,747 - 13.33% 2.37% Operating Expenses 10 Salaries & Wages 694,733 691,439 766,367 689,988 706,489 -9.97% 2.39% 20 Personnel Benefits 220,913 227,493 277,633 237,166 255,074 - 14.58% 7.55% 30 Supplies 178,659 177,988 171,250 254,250 259,335 48.47% 2.00% 40 Services 234,954 245,334 226,772 296,304 297,744 30.66% 0.49% 50 Intergov't Services & Taxes 65,471 63,609 62,400 66,400 66,400 6.41% 0.00% Total Operating Expenses 1,394,730 1,405,862 1,504,422 1,544,108 1,585,043 2.64% 2.65% Capital Expenses 60 Capital Outlay - - 90,000 50,000 50,000 -44.44% 0.00% 70 Principal - - - - - 0.00% 0.00% 80 Interest - - - - - 0.00% 0.00% Total Capital Expenses - - 90,000 50,000 50,000 - 44.44% 0.00% Indirect cost allocation 15,160 192,801 197,486 173,909 177,352 -11.94% 1.98% Total Expenses 1,409,890 1,598,663 1,791,908 1,768,017 1,812,394 -1.33% 2.51% Change in Fund Balance 263,840 205,601 250,089 1,730 (647) -99.31 % - 137.40% Beginning Fund Balance 140,551 404,389 323,980 600,000 601,730 85.20% 0.29% Ending Fund Balance $ 404,391 $ 609,990 $ 574,069 $ 601,730 $ 601,083 4.82% - 0.11% 312 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Salaries and Benefits Salaries for budgeted positions are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Foster Golf Course Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Director of Instruction - Golf 0.75 1 $ 79,032 $ 36,863 1 $ 80,976 $ 39,711 Maint & Ops Superintendent - Golf 1 0 - - 0 - - Golf Maintenance Supervisor 1 1 78,960 34,036 1 80,976 36,681 Lead Maintenance Specialist - Golf 1 1 74,256 29,757 1 76,080 32,054 Fleet Technician Golf 1 1 70,104 21,870 1 71,784 23,535 Admin Support Technician - Golf 2 2 113,918 45,382 2 116,832 48,842 Maintenance Specialist Golf 3 2.25 136,752 62,095 2.25 140,136 66,945 Extra Labor 134,966 - 137,665 - Overtime 2,000 - 2,040 - Unemployement - 6,000 - 6,120 Clothing Allowance - 1,164 - 1,187 Department Total 9.75 8.25 $ 689,988 $ 237,166 8.25 $ 706,489 $ 255,074 313 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services, and Other Supplies include irrigation, fertilizers, etc. for grounds maintenance and small tools. Services include security, utilities, rental of equipment, insurance, repairs & maintenance for course equipment, rental and maintenance charges, and memberships, among others. Intergovernmental includes admission taxes paid to the City. Capital includes upgrades to tees and greens. Foster Golf Course - Overations Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 411.00.576.680.31.00 Supplies - Office & Operating $ 1,439 $ 6 $ - $ - $ - 411.00.576.680.31.02 Supplies - Grounds Maintenance 37,244 33,150 31,500 51,500 52,530 411.00.576.680.31.03 Supplies - Irrigation 3,132 2,891 7,000 7,000 7,140 411.00.576.680.31.04 Supplies - Fertilizers &Mist. Chemicals 35,405 39,756 42,000 42,000 42,840 411.00.576.680.35.00 Small Tools & Minor Equipment - Tools for course 1,653 2,540 2,500 65,500 66,810 Total Supplies 78,873 78,343 83,000 166,000 169,320 Services 411.00.576.680.41.00 Prof Svcs - Geese control 300 3,545 3,600 3,600 3,672 411.00.576.680.42.00 Communication - Homeguard Security svc, phones, alarms 11 220 1,350 1,350 1,377 411.00.576.680.43.00 Travel - Meals, mileage, parking for professional development travel 127 23 750 750 765 411.00.576.680.45.00 Rental - Mountain Mist water, portable toilet rentals, short term rental equipment 2,050 2,301 2,400 2,400 2,448 411.00.576.680.45.94 Rental - Equipment Replacement Fund 48,046 50,700 55,689 90,902 87,729 411.00.576.680.45.95 Rental - Equipment 0 & M 42,780 50,225 28,345 59,321 60,456 411.00.576.680.46.00 Insurance - WCIA 15,195 16,734 15,195 18,538 19,465 411.00.576.680.47.00 Public Utility - Puget Sd Energy - pump stations, water - course restrms, maintenance shed 7,484 7,084 10,000 10,000 10,200 411.00.576.680.47.01 Public Utility - SSWM charges 20,672 21,705 20,793 20,793 21,209 411.00.576.680.47.09 Public Utility - Puget Sound Energy, City water -wash bay and maintenance bldg 6,168 9,108 5,500 5,500 5,610 411.00.576.680.48.00 R &M - Pacific parking lot maintenance, fire alarm test, misc. repairs 7,236 6,321 7,000 7,000 7,140 411.00.576.680.48.01 R &M - Professional Tree Removal 986 - - - - 411.00.576.680.48.03 R &M - Pump station and river pump, 9th fairway pump station 1,018 845 2,400 2,400 2,448 411.00.576.680.49.00 Misc - Memberships, uniform cleaning, prof dev, WWGCSA mem, WSDA cert. 1,227 3,083 2,200 2,200 2,244 411.00.576.680.49.01 Misc - Blood borne pathogens testing and immunizations - - 250 250 255 Total Services 153,301 171,894 155,472 225,004 225,018 314 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services, and Other, Continued Foster Golf Course - Operations, Can't Intergovernmental 411.00.576.680.54.01 Intergovernmental - Admission Taxes 59,268 58,141 56,000 60,000 60,000 Total Intergovernmental 59,268 58,141 56,000 60,000 60,000 Other 411.00.594.760.63.05 Capital - Tees & Greens - - 90,000 50,000 50,000 Total Other - - 90,000 50,000 50,000 Total Supplies, Services and Other $ 291,442 $ 308,377 $ 384,472 $ 501,004 $ 504,338 315 2015 - 2016 Biennial Budget City of Tukwila, Washingon Services for the Pro Shop include supplies for the shop and resale items. Services include annual required testing, advertising, utilities, rental of equipment, repair & maintenance, and memberships, among others. Intergovernmental includes excise tax paid on revenue earned. Foster Golf Course - Pro Sho Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 411.00.576.681.31.00 Supplies - Office & Operating $ 1,455 $ 1,656 $ 2,000 $ 2,000 $ 2,040 411.00.576.681.31.01 Supplies - Building 1,536 5,373 4,000 4,000 4,080 411.00.576.681.31.02 Supplies - Rental - 60 250 250 255 411.00.576.681.31.04 Supplies - Repair 1,310 659 2,000 2,000 2,040 411.00.576.681.34.01 Supplies - Pro Shop (Resale) 95,484 91,896 80,000 80,000 81,600 Total Supplies 99,786 99,645 88,250 88,250 90,015 Services 411.00.576.681.41.00 Prof Svcs - Fire /emergency testing, Confidents, wet and dry, SZEN annual support - Online Tee Reservation, Advertising and artwork, Orbit: Webpage 5,530 5,468 6,000 6,000 6,120 411.00.576.681.42.00 Communication - Phone and Comcast 2,836 1,773 3,800 3,800 3,876 411.00.576.681.43.00 Travel - Meals, mileage, parking for professional development related travel - - - - - 411.00.576.681.44.00 Advertising - Misc advertising expenses 3,936 2,767 4,000 4,000 4,080 411.00.576.681.45.00 Rental - Special event daily fleet rental 2,722 2,736 1,000 1,000 1,020 411.00.576.681.47.00 Public Utility - City Light, Puget Sound 12,631 8,851 8,000 8,000 8,160 Energy, Sound Security 411.00.576.681.48.00 R &M - Carts, water feature, carpet & awning cleaning, Clubhouse oil separator, building repair & window washing, HVAC maintenance 22,500 24,275 10,000 10,000 10,200 411.00.576.681.49.00 Misc - Memberships - Nat'l Golf 7,509 7,710 8,500 8,500 8,670 Foundation, PGA , PNGA, UAGA, Cintas mat /laundry svc, tobacco license, professional development, misc. 411.00.576.681.49.01 Misc - Printing of score cards, brochures, forms 2,823 - 3,000 3,000 3,060 411.00.576.681.49.08 Misc - PPI credit card fees 21,165 19,860 27,000 27,000 27,540 Total Services 81,653 50,065 71,300 71,300 72,726 Other 411.00.576.681.53.00 Intergovernmental - Excise tax 6,203 5,468 6,400 6,400 6,400 Total Other 6,203 5,468 6,400 6,400 6,400 Total Supplies, Services and Other $ 87,855 $ 55,533 $ 77,700 $ 77,700 $ 79,126 316 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Public Works FUND: Surface Water RESPONSIBLE MANAGER: Bob Giberson FUND NUMBER: 412 POSITION: Director Description The surface water program provides for engineering studies, preliminary engineering, construction, and maintenance of public surface water and drainage facilities to include control and monitoring of storm and surface water quantity and quality. The Green River Basin management agreement and the Green River levees are also included in this program. The costs of operating and maintaining the system are included with the capital projects necessary for system improvements. 2013 -2014 Accomplishments ♦ Completed small drainage project identified on the approved list for 2013. ♦ Continued development of the GIS as- builts of city infrastructure that complies with NPDES. ♦ Began Tukwila 205 certification effort. ♦ Participated in the Green River system -wide improvement framework process. • Completed construction of storm lift station #15 improvements. ♦ Began construction of E Marginal Way S storm pipe replacement. ♦ Began design of 42nd Ave S culvert. 2015 -2016 Outcome Goals ♦ Improve surface water system efficiency. Strategic Goal 1. Utility Comp Plan Goal 12.1 • Improve surface water system reliability. Strategic Goal 1. Utility Comp Plan Goal 12.1 • Improve surface water system capacity. Strategic Goal 1. Utility Comp Plan Goal 12.1 2015 -2016 Indicators of Success ♦ Complete small drainage projects identified on the approved list for 2015 and 2016. ♦ Continue development of the GIS as- builts of city infrastructure that complies with NPDES. ♦ Construct Gilliam Creek 42nd Ave S culvert. ♦ Complete construction of Duwamish Gardens. ♦ Begin design and construction of Chinook Wind. ♦ Begin design of 53rd Ave S surface water drainage. ♦ Begin construction of East Marginal Way S storm water outfalls. 317 2015 - 2016 Biennial Budget City of Tukwila, Washingon Performance Measures Public Works - Surface Water 2012 Actual 2013 Actual 2014 Estimated 2015 Projection 2016 Projection Maintain & Improve Surface Water System Number of linear feet TV inspected 10,000 10,000 10,000 10,000 10,000 Number of linear feet of storm lines cleaned 10,000 10,000 12,000 12,000 12,000 Number of linear feet of ditches cleaned 3,000 3,000 3,000 2,000 2,000 Number of manholes /catch basins /or stormceptors cleaned 800 1,000 1,500 1,000 1,500 Number of times cleaned four water quality ponds Once /yr Once /yr Once /yr Once /yr Once /yr Number of times cleaned large pot type water quality vaults Once /yr Once /yr Number of times clean 10 large trash racks 250 250 Capital Hours of 5 storm lift stations monitoring of pump hours, start counts, and generator operation (weekly) 5 5 5 5 5 NPDES (National Pollutant Discharge Elimination Number of illicit discharge events 16 13 14 13 13 Number vehicles washed using the SudsSafe Car Wash 100 37 50 50 Customers Number of surface water customers 5,212 5,226 5,228 5,235 5,240 Number of total drainage system miles 70.00 70.00 75.60 75.60 75.60 318 2015 - 2016 Biennial Budget City of Tukwila, Washingon Revenue and Expense Summary Surface Water Fund 319 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Rate Increase 10% 5% 10% 20% 15% Operating Revenue Charges for Services Surface Water Sales $ 3,675,605 $ 3,865,438 $ 4,223,309 $ 5,072,000 $ 5,832,000 20.10% 14.98% Total Charges for Services 3,675,605 3,865,438 4,223,309 5,072,000 5,832,000 20.10% 14.98% Intergovernmental Revenue 6,290 - - 120,000 360,000 0.00% 200.00% Miscellaneous Revenue Investment Earnings 20,401 21,177 13,591 24,000 37,00( 76.59% 29.17% Capital contributions 28,253 6,221 - - 0.00% 0.00% Sale of Capital Assets (72) (937) - - - 0.00% 0.00% OtherMiscRevenue 362 120 - - - 0.00% 0.00% Total Miscellaneous Revenue 48,944 26,580 13,591 24,000 31,000 76.59% 29.17% Total Operating Revenue 3,730,839 3,892,018 4,236,900 5,216,000 6,223,000 23.11 % 19.31 % Capital Project Revenue Intergovernmental Revenue - Grants 124,424 27,387 45,000 6,045,000 745,000 13333.33% -87.68% Public Works Trust Fund Loan - - 2,800,000 - - 0.00% 0.00% Tuk Urban Center, SC Pkwy Ext - 3,443,411 - - - 0.00% 0.00% Total Capital Project Revenue 124,424 3,470,798 2,845,000 6,045,000 745,000 112.48% -87.68% Total Revenue 3,855,263 7,362,816 7,081,900 11,261,000 6,968,000 59.01% - 38.12% Operating Expenses 10 Salaries & Wages 716,549 715,561 577,949 980,927 1,015,132 69.73% 3.49% 20 Personnel Benefits 259,628 257,319 228,228 423,165 458,002 85.41 % 8.23% 30 Supplies 41,953 45,980 44,530 46,330 44,530 4.04% -3.89% 40 Services 468,722 312,829 390,041 422,350 388,054 8.28% -8.12% 50 Intergov't Services & Taxes 419,805 440,356 449,000 559,200 635,700 24.54% 13.68% Total Operating Expenses 1,906,658 1,772,045 1,689,748 2,431,972 2,541,418 43.93% 4.50% Capital Expenses 60 Capital Outlay 1,024,148 1,046,186 4,638,613 7,825,000 3,226,000 68.69% - 58.77% 70 Principal 286,553 288,528 287,754 288,354 288,954 0.21% 0.21% 80 Interest 30,572 28,075 26,495 26,495 26,495 0.00% 0.00% Total Capital Expenses 1,341,272 1,362,789 4,952,862 8,139,849 3,541,449 64.35% - 56.49% Indirect cost allocation 400,786 474,941 486,482 498,490 508,361 2.47% 1.98% Total Expenses 3,648,716 3,609,775 7,129,092 11,070,311 6,591,228 55.28% - 40.46% Change in Fund Balance 206,547 3,753,041 (47,192) 190,689 376,772 - 504.07% 97.58% Beginning Fund Balance 2,122,611 2,329,158 1,080,206 2,200,000 2,390,689 103.66% 8.67% Ending Fund Balance $ 2,329,158 $ 6,082,199 $1,033,014 $ 2,390,689 $ 2,767,461 131.43% 15.76% 319 2015 - 2016 Biennial Budget City of Tukwila, Washingon Capital Projects The capital projects listed below are capital projects planned for the 2015 -2016 biennium. The year in which the project is estimated to be completed has been provided. Additional information on the projects may be found in the Capital Improvement Program section of the budget. Capital Projects 2015 Budget 2016 Anticipated Budget Completion Gilliam Creek 42 S Srfc Wtr Clvrt $ - 53rd Ave S Surface Water Drainage 200,000 East Marg Wy S Stormwater Outfalls 120,000 East Marg Wy S Storm Pipe Replace 360,000 Tukwila 205 Levee Certification 400,000 Surface Water GIS Inventory Riverton Creek Flap Gate Removal Chinook Wind 6,050,000 Other (Annual Maint, etc) 695,000 $ 730,000 600,000 271,000 100,000 30,000 650,000 845,000 2016 2017 2017 2015 2015 2018 2017 2018 NA Total Capital Projects $ 7,825,000 $ 3,226,000 320 2015 - 2016 Biennial Budget City of Tukwila, Washingon Debt Service Requirements The following chart provides information on debt service requirements, by debt issue, for the biennium. 2015 2016 Debt Service Project Budget Budget 2006 Revenue Bonds Allentown Phase II Principal $ 17,400 $ 18,000 Interest 11,730 11,034 2006 Revenue Bonds Total Debt Service 29,130 29,034 PWTFL 2001 Duwamish/ Valley View Principal 11,597 11,597 Interest 406 348 PWTFL 2001 Total Debt Service 12,002 11,944 PWTFL 2004 Allentown Phase II Principal 37,212 37,212 Interest 1,861 1,675 PWTFL 2004 Total Debt Service 39,072 38,886 PWTFL 2004 Cascade View Principal 222,144 222,144 Interest 11,107 9,996 PWTFL 2004 Total Debt Service 233,251 232,141 Total Principal 288,353 288,953 Total Interst 25,104 23,053 Total Debt Service $ 313,456 $ 312,005 Amortization of premiums and discounts are not included in this schedule but are included in the Revenue and Expense Summary statement. 321 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Salaries and Benefits Salaries for budgeted positions are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Surface Water Fund Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Maint & Ops Superintendent 0.5 0.5 $ 48,876 $ 17,004 0.5 $ 50,064 $ 18,295 Maint & Ops Foreman 1.5 1.5 119,016 45,850 1.5 121,932 49,386 Maint & Ops Specialist 5.5 5.5 350,721 176,345 5.5 363,594 190,886 Senior Engineer 1 1 115,272 38,622 1 117,552 41,464 Engineer (NPDES Coord) 1 1 97,464 37,242 1 99,840 40,108 Sr. Maint & Ops Specialist 1 74,256 35,999 1 76,080 38,783 Inspector SW 1 58,668 33,198 1 63,141 36,411 Project Manager SW 1 82,296 37,480 1 88,571 41,245 Extra Labor 25,000 - 25,000 - Overtime 9,358 - 9,358 - Clothing Allowance 1,425 1,425 Department Total 9.5 12.5 $ 980,927 $ 423,165 12.5 $ 1,015,132 $ 458,002 322 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services, and Other Supplies include supplies specific to administering the surface water program. Services include engineering, surveying, repair and replacement costs of equipment, utilities, registrations, and credit card fees, among others. Intergovernmental includes excise tax and interfund utility tax. Surface Water - Administration Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 412.01.538.301.31.00 Supplies - Office & Operating $ 1,827 $ - $ - $ - $ - 412.01.538.380.31.01 Supplies - Community Education 190 - 1,000 1,000 1,000 412.01.538.380.31.02 Supplies - Operating 34,361 32,385 38,030 36,030 36,030 412.01.538.380.31.03 Supplies - Office & Safety 1,249 1,336 1,500 1,500 1,500 412.01.538.380.31.04 Supplies - Billing 1,752 1,628 - 1,800 - 412.01.538.380.31.90 Supplies - Central 73 - - - - 412.01.538.380.35.00 Small Tools &Minor Equipment -Minor tools 1,501 9,632 2,000 5,000 5,000 412.01.538.380.35.01 Small Tools & Minor Equipment - Traffic 1,000 1,000 2,000 1,000 1,000 Control Devices Total Supplies 41,953 45,980 44,530 46,330 44,530 Services 412.01.538.301.41.00 Prof Svcs - Project expense 186,268 65,031 - - - 412.01.538.301.43.00 Travel - Mileage,parking 107 - - - 412.01.538.301.45.00 Rental - Other 94 - - - - 412.01.538.301.48.00 R &M - Equipment repair 39,565 1,971 - - - 412.01.538.301.49.00 Misc - Project expense 1,000 6,911 - - - 412.01.538.380.41.00 Prof Svcs - Engineering and surveying 2,130 5,312 52,000 2,000 2,000 412.01.538.380.41.01 Prof Svcs - Utility one call services 252 379 370 370 370 412.01.538.380.41.02 Prof Svcs - CDLs hearing and physicals 383 919 1,200 1,200 1,200 412.01.538.380.41.05 Prof Svcs - PCB Analysis 16,795 - - - - 412.01.538.380.42.00 Communication - Phone bills and Nextels 361 426 2,000 2,000 2,000 412.01.538.380.43.00 Travel - Mileage, meals and parking 1,644 149 2,000 2,000 2,000 412.01.538.380.44.00 Advertising - Ads for jobs - - 500 500 500 412.01.538.380.45.00 Rental - Trackhoes, backhoes, loaders, forklifts, and surface water supplies 5,464 2,160 5,000 5,000 5,000 412.01.538.380.45.94 Rental - Equipment Replacement Fund 20,730 69,127 73,537 109,678 87,553 412.01.538.380.45.95 Rental - Equipment Rental 0 & M 60,344 62,867 61,674 82,164 84,066 412.01.538.380.46.00 Insurance - WCIA 15,195 16,734 15,195 18,538 19,465 412.01.538.380.47.00 Public Utility - Electrical, gas, water and sewer utilities for storm lift stations 6,669 5,856 16,500 16,500 16,500 412.01.538.380.47.01 Public Utility - Hauling dirt, asphalt & concrete disposal, garbage disp. 60,095 28,690 80,000 70,000 70,000 412.01.538.380.47.02 Public Utility - Electrical service 238 307 100 400 400 412.01.538.380.47.03 Public Utility - Storm filter cleaning 14,431 - 30,000 30,000 30,000 412.01.538.380.47.04 Public Utility - Spill Response & Disposal - - 30,000 30,000 30,000 323 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services, and Other, Continued Surface Water - Administration Con't 412.01.538.380.48.00 R&M - Storm pump station repairs by outside vendors 5,174 17,624 9,965 20,000 20,000 412.01.538.380.48.02 R&M - Storm pump station telementry repairs for alarm monitoring - - 4,000 4,000 4,000 412.01.538.380.49.00 Misc - Reg, tuition, memberships, software upgrades, publications & subscriptions 11,440 3,615 6,000 6,000 6,000 412.01.538.380.49.01 Misc - King County recording lien fees for delinquent surface water bills 12,000 15,116 - 15,000 - 412.01.538.380.49.08 Misc - PPI credit card fees 8,342 9,634 - 7,000 7,000 Total Services Prof Svcs - Construction management 468,722 312,829 390,041 422,350 388,054 Intergovernmental Communication - Postage - 6 - - - 412.01.538.380.53.00 Taxes & Assmnts - Excise Tax 50,728 52,167 25,000 50,000 50,000 412.01.538.380.54.12 Interfund Taxes - Utility tax 369,077 388,189 424,000 509,200 585,700 Total Intergovernmental 419,805 440,356 449,000 559,200 635,700 Total Supplies, Services and Other $ 930,480 $ 799,165 $ 883,571 $ 1,027,880 $ 1,068,284 Supplies include items for capital projects. Services include construction management costs. Capital includes construction and purchase of capital assets. Surface Water - Cavital Outlaws Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 412.98.594.382.31.00 Supplies -Office and Operating $ 28,180 $ 400 $ 50,000 $ 50,000 $ 50,000 Total Supplies 28,180 400 50,000 50,000 50,000 Services 412.98.594.382.41.00 Prof Svcs - Construction management 277,301 288,890 528,000 880,000 1,250,000 412.98.594.382.42.00 Communication - Postage - 6 - - - 412.98.594.382.44.00 Advertising - Bid ads 1,494 1,655 - - - 412.98.594.382.49.00 Misc - Other 150 - - - - Total Services 278,945 290,551 528,000 880,000 1,250,000 Other 412.01.594.380.64.00 Capital - Machinery & equipment - - - 50,000 - 412.98.594.382.61.00 Capital -Land - 44,000 1,200,000 6,000,000 - 412.98.594.382.64.00 Capital - Machinery & equipment - 208,763 - - - 412.98.594.382.65.00 Capital - Construction projects 666,092 412,927 2,576,000 845,000 1,926,000 Total Other 666,092 665,690 3,776,000 6,895,000 1,926,000 Total Capital $ 973,217 $ 956,641 $ 4,354,000 $ 7,825,000 $ 3,226,000 324 2015 - 2016 Biennial Budget City of Tukwila, Washingon INTERNAL SERVICE FUNDS Internal service funds provide services City -wide that supports both governmental and enterprise activities. The City has three internal service funds: 1. Equipment rental and replacement (ER &R) - All rolling stock equipment, including fire apparatus, is purchased, maintained and scheduled for replacement through this fund. General fund departments and utility funds are charged for the cost of repairing, maintaining and insuring existing equipment and for the eventual replacement of the equipment through an annual replacement charge that is prorated over the estimated useful life of the equipment. 2. Employee healthcare plan - The City administers a self - insured healthcare plan as a benefit to its employees. The plan includes medical, pharmacy, vision and dental benefits. The Washington State Insurance Commission oversees the plan. Plan costs are analyzed and projected forward three years by an actuary. The City's reserve policy stipulates a funding reserve equal to 2.5 times the incurred by not reported (IBNR) claims. The projection is reviewed annually and the premiums are adjusted to cover the projected costs and the reserve for the forthcoming year. Premiums are paid by the City through charges to the general fund departments and other funds with employees. 3. LEOFF 1 Retiree Healthcare Plan - The City manages a self- insured healthcare plan for retired law enforcement officers and fire fighters that are members of the LEOFF 1 (Law Enforcement Officers and Fire Fighters) retirement plan. Membership is limited to eligible law enforcement officers and fire fighters hired prior to the March 1, 1970 establishment of LEOFF, as well as eligible members of LEOFF hired prior to October 1, 1977. The City has 40 retirees and 1 active LEOFF 1 member. The health benefits for the active LEOFF 1 member are paid from the Fund 502 Employee Healthcare Plan until retirement. The general fund Police and Fire departments pay the premiums for this plan. 325 2015 - 2016 Biennial Budget City of Tukwila, Washingon Internal Service Fund - Financial Summary Internal Service Funds - 2015 Equipment Rental & Replacement (ERR) Employee Healthcare LEOFF 1 Retiree Healthcare Total Internal Service Funds Operating Revenue Charges for Services ERR O &M charges ERR replacement Employer trust contributions Employee contributions Total Charges for Services Miscellaneous Revenue Investment Earnings Sale of capital assets Other Misc Revenue Total Miscellaneous Revenue Total Revenue $ 1,853,707 $ 1,302,126 5,015,071 74,093 3,155,833 5,089,164 14,269 95,565 442,791 150 2,200 457,210 97,765 3,613,043 5,186,929 $ 1,853,707 1,302,126 700,511 5,715,582 74,093 700,511 8,945,508 3,340 113,174 442,791 2,350 3,340 558,315 703,851 9,503,823 Operating Expenses 10 Salaries & Wages 20 Personnel Benefits 30 Supplies 40 Services 50 Intergov't Services & Taxes 388,492 163,767 6,165,438 746,979 237,674 56,600 931,649 5,983 388,492 7,260,854 746,979 300,257 Total Operating Expenses Capital Expenses XX Capital Project Expenses Total Capital Expenses Indirect cost allocation 1,536,912 6,222,038 1,708,000 1,708,000 310,431 119,964 937,632 8,696,582 1,708,000 1,708,000 11,186 441,582 Total Expenses 3,555,343 6,342,002 948,819 10,846,164 Change in Fund Balance Beginning Fund Balance 57,700 4,500,000 Ending Fund Balance $ 4,557,700 (1,155,073) 3,500,000 $ 2,344,927 $ (244,968) (1,342,341) 500,000 8,500,000 255,032 $ 7,157,659 326 2015 - 2016 Biennial Budget City of Tukwila, Washingon Internal Service Funds - 2016 Total Equipment Rental Internal & Replacement Employee LEOFF 1 Retiree Service (ERR) Healthcare Healthcare Funds Operating Revenue Charges for Services ERR O &M charges $ 1,885,680 $ ERR replacement 1,111,203 Employer trust contributions - 5,416,244 Employee contributions - 80,020 Total Charges for Services 2,996,883 5,496,264 $ 1,885,680 1,111,203 565,000 5,981,244 80,020 565,000 9,058,147 Miscellaneous Revenue Investment Earnings 14,269 95,565 3,340 113,174 Sale of capital assets 442,791 - 442,791 Other Misc Revenue 150 2,200 - 2,350 Total Miscellaneous Revenue 457,210 97,765 3,340 558,315 Total Revenue 3,454,093 5,594,029 568,340 9,616,462 Operating Expenses 10 Salaries & Wages 397,996 - 397,996 20 Personnel Benefits 176,209 6,166,938 600,000 6,943,147 30 Supplies 746,979 - 746,979 40 Services 239,190 56,600 5,983 301,773 50 Intergov't Services & Taxes - - Total Operating Expenses 1,560,374 6,223,538 605,983 8,389,895 Capital Expenses XX Capital Project Expenses 533,000 - 533,000 Total Capital Expenses 533,000 - 533,000 Indirect cost allocation 316,578 120,703 11,408 448,689 Total Expenses 2,409,952 6,344,241 617,391 9,371,584 Change in Fund Balance Beginning Fund Balance 1,044,141 (750,212) (49,051) 244,878 4,557,700 2,344,927 255,032 7,157,659 Ending Fund Balance $ 5,601,841 $ 1,594,715 $ 205,981 $ 7,402,537 327 2015 - 2016 Biennial Budget City of Tukwila, Washingon This page intentionally left blank 328 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Public Works FUND: Equipment Rental & Replacement RESPONSIBLE MANAGER: Bob Giberson FUND NUMBER: 501 POSITION: Director Description The mission of the Equipment Rental unit is to provide a fleet of vehicles and equipment with an operation maintenance and replacement program and to supply the City with adequate, safe, economical and on- demand operational cars, trucks and specialty equipment. Services are provided through in -house labor and contracted services. The current fleet consists of approximately 193 vehicles and 134 other pieces of equipment. 2013 -2014 Accomplishments ♦ Reduced City's unfunded fleet liability status to 0% fleet unfunded. ♦ Identified efficiencies in inventory lists resulting in elimination of 47 units. ♦ Updated TMC to reflect improved fleet management and funding practices. ♦ Insourced some of the costly, heavy apparatus services with the procurement of heavy -duty lifts. ♦ Absorbed 107 funded fire equipment into funding program. ♦ Reduced low -use vehicles by 14 units. ♦ Incorporated new patrol vehicle platform into fleet. ♦ Updated Fire technology equipment in apparatus. 2015 -2016 Indicators of Success ♦ Continue to promote the pool car program for maximum use of shared resources. ♦ Evaluate and adjust replacement plan for cost effective and appropriate replacement solutions. 329 2015 - 2016 Biennial Budget City of Tukwila, Washingon Performance Measures Public Works - Equipment Rental (Fleet) 2012 Actual 2013 Actual 2014 Estimated 2015 Projection 2016 Projection Improve fleet service Work orders issued (number of service tickets) 1,560 1,676 1,684 1,692 1,700 Preventive Maintenance (PM) Completed 385 359 392 394 396 Gallons of Fuel Consumed 128,612 130,571 138,400 145,320 152,000 Number of Accidents 74 70 77 78 78 Capital Number of new patrol vehicles purchased 0 3 3 3 3 Average Age of Fleet 9 years 9.2 years 10 years 10 years 10 years Inventory Number of passenger vehicles 127 152 154 154 154 Number of motorcycles 7 6 6 6 6 Number of pieces of medium /heavy equipment (dump trucks, etc) 63 64 65 65 65 Number of miscellaneous equipment (mowers, etc) 137 123 124 124 124 330 2015 - 2016 Biennial Budget City of Tukwila, Washingon Revenue and Expense Summary Eaui vent Rental & Replacement Fund 331 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Operating Revenue Charges for Services ERR O&M Dept Charges $ 1,666,423 $ 1,560,249 $1,390,902 $1,853,707 $ 1,885,680 33.27% 1.72% Equipment Replacement Charges 717,452 1,032,088 989,190 1,302,126 1,111,203 31.64% - 14.66% Transportation - - - - - 0.00% 0.00% Total Charges for Services 2,383,875 2,592,337 2,380,092 3,155,833 2,996,883 32.59% -5.04% Intergovernmental Revenue 10,783 - - - - 0.00% 0.00% Miscellaneous Revenue Investment Earnings 47,672 12,882 14,269 14,269 14,269 0.00% 0.00% Capital Contributions -Other Funds - 1,257,928 - - - 0.00% 0.00% OtherMiscRevenue 252 6,918 150 150 150 0.00% 0.00% Total Miscellaneous Revenue 47,923 1,277,728 14,419 14,419 14,419 0.00% 0.00% Sale of Capital Assets 59,790 65,943 442,791 442,791 442,791 0.00% 0.00% Transfers In - Fund 107 - 1,030,000 - - - 0.00% 0.00% Total Revenue 2,502,372 4,966,008 2,837,302 3,613,043 3,454,093 27.34% 4.40% Operating Expenses 10 Salaries & Wages 368,108 379,198 390,032 388,492 397,996 -0.39% 2.45% 20 Personnel Benefits 141,900 149,163 153,471 163,767 176,209 6.71% 7.60% 30 Supplies 675,002 653,244 684,479 746,979 746,979 9.13% 0.00% 40 Services 166,207 93,734 173,040 237,674 239,190 37.35% 0.64% Total Operating Expenses 1,351,217 1,275,339 1,401,022 1,536,912 1,560,374 9.70% 1.53% Capital Expenses 60 Capital Outlay 241,246 2,044,013 871,681 1,708,000 533,000 95.94% - 68.79% 70 Principal - - - - - 0.00% 0.00% 80 Interest - - - - - 0.00% 0.00% Total Capital Expenses 241,246 2,044,013 871,681 1,708,000 533,000 95.94% - 68.79% Indirect cost allocation 309,667 291,838 298,930 310,431 316,578 3.85% 1.98% Total Expenses 1,902,130 3,611,190 2,571,633 3,555,343 2,409,952 38.25% - 32.22% Change in Fund Balance 600,243 1,354,818 265,669 57,700 1,044,141 -78.28% 1709.61% Beginning Fund Balance 3,532,152 4,132,395 4,096,520 4,500,000 4,557,700 9.85% 1.28% Ending Fund Balance $ 4,132,395 $ 5,487,213 $ 4,362,189 $ 4,557,700 $ 5,601,841 4.48% 22.91% 331 2015 - 2016 Biennial Budget City of Tukwila, Washingon Schedule of New and Replacement Purchases in 2015 -2016 CURRENT UNIT UNIT # PURCHASEYEAR Estimated Replacement Year REPLACEMENT UNIT 2015 2016 1 POLICE: L 1 1 1 (a) Cargo Van 1275 t t $ 60,000 2030 Cargo Van, High Roof Extended Area 2 Detective Sedan 1120 30,000 i 2025 Detective Sedan 3 _ Detective Sedan 1123 30,000 2025 Detective Sedan � t 4 Detective Sedan 1141 30,000 2025 Detective Sedan 5 Detective Sedan 1116 30,000 2026 Detective Sedan 6 Detective Sedan 1163 30,000 2026 Detective Sedan 7 Detective, Sniper 3900 63,000 2022 Detective, Sniper 8 Admin Sedan, ER Admin 1717 54,000 2022 Admin Sedan, ER Admin 9 Patrol Vehicle 1715 I 66,000 2020 Patrol Vehicle t t ---- 1 10 Patrol Vehicle 1728 66,000 2020 Patrol Vehicle 11 Patrol Vehicle 1729 66,000 2020 Patrol Vehicle 12 Patrol Vehicle 1185 1 66,000 2021 Patrol Vehicle 13 Patrol Vehicle 1724 66,000 2021 Patrol Vehicle t 14 Patrol Vehicle, K -9 1722 I-� 73,000 2021 Patrol Vehicle, K -9 SHARED COSTS (25% ST /SE /SW/WA): - -� 1 t 15 Dump Truck, 10 yd. 1380 320,000 1 2030 Dump Truck, 10 yd. 16 (new) 95,000 2030 Mini Excavator w/ Trailer (d) SHARED COSTS (50% SE/WA): 117 Vactor 1309 600,000 2030 Vactor STREET: j 18 1380 25,000 2030 De -icer Spray Tank (e) SHARED COSTS (50% SE /SW): Add Camera to Video 19 { 2900 22,000 2020 Inspection Vehicle (e) SURFACE WATER: 1 20 (new) 38,000 2025 Pickup, 3/4 -ton (d) WATER: 21 Cargo Van 1228 50,000 2025 Pickup, Service Truck PARKS: 22 � M ower, front deck 1680 40,000 2025 M ower, front deck 123 Mower, front deck 1677 + 45,000 F 2031 Mower, front deck I 24 Trailer 1011 20,000 2036 Trailer 332 2015 - 2016 Biennial Budget City of Tukwila, Washingon CURRENT UNIT UNIT # PURCHASE YEAR Estimated Year REPLACEMENT UNIT 2015 2016 GOLF: I Top Dresser Cart, Utility - - -� -- 1 25 Top Dresser 26 Cart, Utility 1474 1062 + 18,000 10,000 2030 2025 27 Mower, Greens 1649 1 40,000 2026 Core Harvester PLANNING 28 Mower, Reelmaster 6605 85,000 2026 Mower, Reelmaster (DCD): (new) 23,000 2030 Code Enf Admire Sedan(d) 29 j B UILDING MAINTENANCE: 1898 25,000 2035 Manlift 30 1Manlift, Genie Lift 23" EQUIPMENT RENTAL: 31 Hoost P) rtable Heavy Duty 9611 25,000 2040 Tool, Portable Heavy Duty Total by YEAR I $ 1,693,000 I $518,000 Grand Total $ 2,211,000 (a)Re- purpose /re- assign low use unit # 1275 to Custodians eliminating purchase budgeted in 2014 (b) Adds value to existing units (c) Purchase De -icer tank instead of new Sander for dual response abilities (d) Purchase dependent upon approval 333 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Salaries and Benefits Salaries for budgeted positions are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Eauinment Rental & Replacement Fund Position Description 2014 FTE 2015 FTE 2015 Budgeted Salaries Benefits 2016 FTE 2016 Budgeted Salaries Benefits Maint & Ops Superintendent 1 1 $ 96,552 $ 33,689 1 $ 98,928 $ 36,274 Fleet Technician 4 4 275,940 129,128 4 283,068 138,985 Extra Labor 14,000 - 14,000 - Overtime 2,000 - 2,000 - Clothing Allowance - 950 - 950 Department Total 5 5 $ 388,492 $ 163,767 5 $ 397,996 $ 176,209 334 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services, and Other Supplies include office supplies as well as repair and maintenance parts for vehicles maintained by the City and small tools. Services include equipment repair and replacement charges, liability insurance, and fleet repairs by outside vendors, among others. Capital includes equipment replacement purchases schedule for the 2015 -2016 biennium. Eauivment Rental & Re lacement Fund Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Supplies 501.01.548.650.31.00 Supplies - Office & Operating $ 970 $ 1,829 $ 2,979 $ 2,979 $ 2,979 501.01.548.650.31.90 Supplies - Central 400 - - - - 501.01.548.650.34.01 Supplies - Repair & Maintenance 166,462 156,948 150,000 200,000 200,000 501.01.548.650.34.02 Supplies - Inventory /Resale Items 48,317 54,123 55,000 55,000 55,000 501.01.548.650.34.03 Supplies - Fuel 454,368 436,643 474,000 485,000 485,000 501.01.548.650.35.00 Small Tools & Minor Equipment - Tools 4,484 3,700 2,500 4,000 4,000 Total Supplies 675,002 653,244 684,479 746,979 746,979 Services 501.01.548.650.41.00 Prof Svcs - DOT health exams, drug screening, audiology tests 1,652 1,531 1,000 1,750 1,750 501.01.548.650.42.00 Communication - Phone charges, Nextels, and UPS shipping fees 1,294 1,318 2,000 1,000 1,000 501.01.548.650.43.00 Travel - Parking, mileage 144 - - - - 501.01.548.650.44.00 Advertising - Ads - 373 - - - 501.01.548.650.45.00 Rental - Equipment lease 392 861 1,050 1,050 1,050 501.01.548.650.45.94 Rental - Equipment Replacement 12,113 15,528 16,568 27,899 29,045 501.01.548.650.45.95 Rental - Equipment 0 & M 20,699 21,992 13,511 14,011 14,019 501.01.548.650.46.00 Insurance - Liability and property program assessment allocation to WCIA 10,130 10,828 10,130 62,183 62,545 501.01.548.650.48.00 R &M - Fleet repairs by outside vendors 111,371 34,171 120,781 120,781 120,781 501.01.548.650.49.00 Misc - Reg., trng, memberships, laundry svc, vehicle lic., sub. 8,413 7,132 8,000 9,000 9,000 Total Services 166,207 93,734 173,040 237,674 239,190 Other 501.01.594.480.64.00 Capital - Machinery & equipment - - 15,000 15,000 15,000 501.02.594.480.64.00 Capital - Machinery & equipment 241,246 2,044,013 856,681 1,693,000 518,000 Total Other 241,246 2,044,013 871,681 1,708,000 533,000 Total Supplies, Services and Other $ 1,082,455 $ 2,790,991 $ 1,729,200 $ 2,692,653 $ 1,519,169 335 2015 - 2016 Biennial Budget City of Tukwila, Washingon This page intentionally left blank 336 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Finance FUND: Self Insured Healthcare Plan RESPONSIBLE MANAGER: Peggy McCarthy FUND NUMBER: 502 POSITION: Director Description This fund accounts for the City's self - insured healthcare plan. This fund receives contributions on behalf of the employees through premiums charged to their respective organization units. Healthcare claims, program administrative fees and a Wellness Program are expensed in this fund. 2013 - 2014 Accomplishments • Made plan changes consistent with the Affordable Care Act including offering participation in the plan to Councilmembers. ♦ Adopted an actuarial based rate setting and reserve funding policy and procedures in response to changes in state law governing self- insured healthcare plans. ♦ Made changes in funding level to reduce plan overfunding and achieve balance between annual premium charges and maintenance of reserve levels. 2015 -2016 Outcome Goals ♦ Continue to respond to, and in comply, with the Patient Protection and Affordable Care Act (PPACA). • Review and adjust plan benefit structure to avoid paying the "Cadillac tax ", an annual 40% excise tax on plans with premiums exceeding $10,200 for individuals or $27,500 for families (not including vision and dental benefits) starting in 2018. 2015 -2016 Indicators of Success ♦ A premium structure that adequately funds the plan and maintains a smooth and predictable premium trajectory is achieved. ♦ Plan is structured such that the PPACA excise tax is not assessed. • A balance is maintained between Plan benefits and City priorities. 337 2015 - 2016 Biennial Budget City of Tukwila, Washingon Revenue and Expense Summary Self Insured Healthcare Plan Fund 338 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Operating Revenue Charges for Services Employee Benefit Programs $ 748 $ 711 $ 1,200 $ 1,200 $ 1,200 0.00% 0.00% Total Charges for Services 748 711 1,200 1,200 1,200 0.00% 0.00% Miscellaneous Revenue Investment Earnings 261,668 (34,954) 96,000 95,565 95,565 -0.45% 0.00% Employer Trust Contributions 4,329,483 4,375,649 4,483,192 5,015,071 5,416,244 11.86% 8.00% Employee Contributions 63,766 70,225 78,000 74,093 80,020 -5.01 % 8.00 % Other Misc Revenue - - 1,000 1,000 1,000 0.00% 0.00% Total Miscellaneous Revenue 4,654,916 4,410,919 4,658,192 5,185,729 5,592,829 11.32% 7.85% Total Revenue 4,655,664 4,411,630 4,659,392 5,186,929 5,594,029 11.32% 7.85% Operating Expenses 10 Salaries & Wages - - - - - 0.00% 0.00% 20 Personnel Benefits 4,713,591 4,628,141 5,252,006 6,165,438 6,166,938 17.39% 0.02% 30 Supplies - - - - - 0.00% 0.00% 40 Services 50,863 43,822 45,500 56,600 56,600 24.40% 0.00% 50 Intergov't Services & Taxes - - - - - 0.00% 0.00% Total Operating Expenses 4,764,454 4,671,963 5,297,506 6,222,038 6,223,538 17.45% 0.02% Indirect cost allocation 80,305 73,709 75,500 119,964 120,703 58.89% 0.62% Total Expenses 4,844,759 4,745,672 5,373,006 6,342,002 6,344,241 18.03% 0.04% Change in Fund Balance (189,094) (334,042) (713,614) (1,155,073) (750,212) 61.86% -35.05% Beginning Fund Balance 4,983,480 4,794,386 4,147,243 3,500,000 2,344,927 -15.61% -33.00% Ending Fund Balance $ 4,794,386 $ 4,460,344 $ 3,433,629 $ 2,344,927 $ 1,594,715 - 31.71% - 31.99% 338 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services, and Other Employee benefits costs include medical, vision, and dental claims for all employees and dependents. Services includes broker fees, other healthcare plan fees, and Wellness program costs. Self Insured Health Care Plan Fund Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Employee Benefits 502.00.517.370.25.00 Benefits - Self insured medical claims $ 3,389,662 $ 2,948,537 $ 3,300,000 $ 4,365,218 $ 4,365,218 502.00.517.370.25.01 Benefits - Dental claims 520,650 561,299 634,329 506,213 506,213 502.00.517.370.25.02 Benefits - Prescription claims 641,466 790,179 680,551 680,551 680,551 502.00.517.370.25.03 Benefits - Vision claims 20,148 24,373 27,040 21,710 21,710 502.00.517.370.25.04 Benefits - Stop loss reimbursements (273,186) (77,342) (75,000) (75,000) (75,000) 502.00.517.37025.05 Benefits - Prescription fees (589) - - - - 502.00.517.370.25.06 Benefits - TPD Admin fees 126,644 143,321 166,211 184,061 184,061 502.00.517.370.25.07 Benefits - Excess loss premiums 288,795 237,774 330,625 407,185 407,185 502.00.517.370.25.10 Benefits - IBNR adjustment - - 188,250 75,500 77,000 Total Benefits 4,713,591 4,628,141 5,252,006 6,165,438 6,166,938 Services 502.00.517.370.41.00 Prof Svcs - Broker fees 34,354 28,510 25,000 31,900 31,900 502.00.517.370.49.00 Misc - Other healthcare plan fees 2,855 2,505 2,500 6,700 6,700 502.00.517.900.49.01 Misc - Wellness program 13,654 12,807 18,000 18,000 18,000 Total Services 50,863 43,822 45,500 56,600 56,600 Total Benefits, Services and Other $ 4,764,454 $ 4,671,963 $ 5,297,506 $ 6,222,038 $ 6,223,538 339 2015 - 2016 Biennial Budget City of Tukwila, Washingon This page intentionally left blank 340 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: Finance FUND: LEOFF I Retiree Self- Insured Healthcare Plan RESPONSIBLE MANAGER: Peggy McCarthy DIVISION: N/A FUND NUMBER: 503 POSITION: Director Description This fund accounts for the City's self- insured healthcare plan for Law Enforcement Officers and Fire Fighters (LEOFF I) retirees. This fund receives contributions on behalf of retired LEOFF I employees through their respective organization units. Healthcare claims and program administrative fees are expensed in this fund. 2013 - 2014 Accomplishments ♦ Made plan changes consistent with the Affordable Care Act including offering participation in the plan to Councilmembers. ♦ Adopted an actuarial based rate setting and reserve funding policy and procedures in response to changes in state law governing self- insured healthcare plans. ♦ Made changes in funding level to reduce plan overfunding and achieve balance between annual premium charges and maintenance of reserve levels. 2015 -2016 Outcome Goals ♦ Optimize use of Medicare insurance coverage to manage plan costs. ♦ Continue to analyze and revise funding structure to achieve a smooth and predictable premium trend. 2015 -2016 Indicators of Success ♦ A smooth funding trend is achieved. ♦ Reserves levels are maintained. ♦ Costs are managed and stabilized. 341 2015 - 2016 Biennial Budget City of Tukwila, Washingon Revenue and Expense Summary LEOFF I Retiree Self - Insured Healthcare Plan Fund 342 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 IN Change 2015 -2016 % Change Operating Revenue Miscellaneous Revenue Investment Earnings $ 3,565 $ 2,707 $ 3,340 $ 3,340 $ 3,340 0.00% 0.00% Trust Contributions - Employer 467,007 - - 700,511 565,000 0.00% -19.34% Total Miscellaneous Revenue 470,572 2,707 3,340 703,851 568,340 20973.38% - 19.25% Total Revenue 470,572 2,707 3,340 703,851 568,340 20973.38% - 19.25% Operating Expenses 20 Personnel Benefits 380,867 802,848 523,672 931,649 600,000 77.91% -35.60% 30 Supplies - - - - - 0.00% 0.00% 40 Services 2,540 4,890 19,500 5,983 5,983 - 69.32% 0.00% Total Operating Expenses 383,407 807,738 543,172 937,632 605,983 72.62% - 35.37% Indirect cost allocation 4,619 9,619 9,906 11,186 11,408 12.92% 1.99% Total Expenses 388,026 817,357 553,078 948,819 617,391 71.55% - 34.93% Change in Fund Balance 82,546 (814,650) (549,738) (244,968) (49,051) - 55.44% - 79.98% Beginning Fund Balance 1,628,987 1,711,532 1,094,849 500,000 255,032 -54.33% -48.99% Ending Fund Balance $1,711,533 $ 896,882 $ 545,111 $ 255,032 $ 205,981 - 53.21% - 19.23% 342 2015 - 2016 Biennial Budget City of Tukwila, Washingon Expenditure Detail - Supplies, Services, and Other Employee benefits costs include medical, vision, and dental claims for LEOFF I members. Services includes broker fees and other healthcare plan fees. LEOFF I Retiree Self - Insured Healthcare Plan Fund Account Number Purpose 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Employee Benefits 503.00.517.370.25.00 Benefits - Self- insured medical & dental $ 184,147 $ 632,790 $ 272,102 $ 608,093 $ 264,183 503.00.517.370.25.01 Benefits - Dental claims 34,687 34,312 36,799 33,874 33,874 503.00.517.370.25.02 Benefits - Prescription claims 111,944 142,159 133,803 147,183 147,183 503.00.517.370.25.03 Benefits - Vision claims 11,535 7,628 10,816 6,499 6,499 503.00.517.370.25.04 Benefits - Stop loss reimbursements - (52,717) - - 503.00.517.370.25.05 Benefits - Prescription fees (133) - - - - 503.00.517.370.25.06 Benefits - TPA admin fees 15,728 16,272 30,853 18,196 18,196 503.00.517.370.25.07 Benefits - Excess loss premiums 14,424 13,868 16,639 22,819 25,101 503.00.517.370.25.08 Benefits - Long term care 8,535 8,535 9,410 22,785 25,064 503.00.517.370.25.10 Benefits - IBNR adjustment - - 13,250 24,200 27,100 503.00.517.370.25.20 Benefits - Medical,dental,life,optical - - 18,000 19,800 503.00.517.370.25.21 Benefits - Medical,dental,life,optical - - - 30,000 33,000 Total Benefits 380,867 802,848 523,672 931,649 600,000 Services 503.00.517.370.41.00 Prof Svcs - Broker fees 1,870 4,390 19,500 5,183 5,183 503.00.517.370.49.00 Misc - Plan document fees 670 500 - 800 800 Total Services 2,540 4,890 19,500 5,983 5,983 Total Benefits, Services and Other $ 383,407 $ 807,738 $ 543,172 $ 937,632 $ 605,983 343 2015 - 2016 Biennial Budget City of Tukwila, Washingon This page intentionally left blank 344 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT: N/A FUND: Firemen's Pension RESPONSIBLE MANAGER: Peggy McCarthy DIVISION: N/A FUND NUMBER: 611 POSITION: Director Description This fund essentially exists to support eleven (11) firefighters who qualify for a City pension system prior to 1971. Firemen's Pension Fund 611 - Revenue and Exvenditures 345 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Operating Revenue Fire Insurance Premium Tax $ 52,249 $ 56,962 $ 56,650 $ 56,650 $ 56,650 0.00% 0.00% Interest 2,770 2,421 2,000 2,000 2,000 0.00% 0.00% Total Revenue 55,019 59,383 58,650 58,650 58,650 0.00% 0.00% Operating Expenses 20 Personnel Benefits 59,788 58,277 107,727 107,727 107,727 0.00% 0.00% 40 Services 1,650 7,775 25,000 25,000 25,000 0.00% 0.00% Total Expenses 61,438 66,052 132,727 132,727 132,727 0.00% 0.00% Change in Fund Balance (6,419) (6,669) (74,077) (74,077) (74,077) 0.00% 0.00% Beginning Fund Balance 1,422,057 1,415,638 1,407,750 1,500,000 1,425,923 6.55% -4.94% Ending Fund Balance $ 1,415,638 $1,408,970 $1,333,673 $1,425,923 $1,351,846 6.92% -5.20% 345 2015 - 2016 Biennial Budget City of Tukwila, Washingon This page intentionally left blank 346 2015 - 2016 Biennial Budget City of Tukwila, Washingon City of Tukwila Washington 2015 - 2020 Financial Planning Model And Capital Improvement Program 347 City of Tulwzla 6zoo Southcenter Boulevard • Tukwila, Washington • 98188 Tel 206- 433-1800 • www.tukwilawa.gov Dear Tukwila City Councilmembers and Community, Jim Haggerton, Mayor January 5, 2015 The Six -Year Financial Planning Model and Capital Improvement Program (CIP) is the roadmap for future investments in our City. Supporting the biennial budget, this document sets forth a six -year plan that allows us to thoughtfully project revenues and expenditures over time and therefore plan for the funding of long -term city priorities. A brief overview of this detailed document follows this letter to provide additional information and context. In summary, we will meet our operational, maintenance and base capital needs over the six - year period of 2015 -2020, while maintaining our contingency reserve. This budget forecasts a strong fiscal foundation for the future. Like this year's biennial budget, the CIP adheres to the priorities identified and agreed to by the Council and Administration earlier this year. Some of the highlights in this program that support our budget priorities include: • Enhancing community livability by funding residential street improvements on 42nd and 53rd Aves S, which include repaving, gutters, sidewalks and utilities undergrounding. • Leveraging State funding to finish the Cascade View and Thorndyke Safe Routes to School program, which ensures sidewalks and safe passage on high - volume routes for our youngest pedestrians on their way to school. • Construction of the pedestrian bridge over the Green River to connect commuter rail to the Southcenter District, which also leverages significant grant funding for the project. • Phase II of work on S. 144th from TIB to 42nd which will include construction of curb, gutter, sidewalk, bike lanes, pavement restoration, lighting, drainage and utility work. • Funding Phase II of the Duwamish Hill Preserve to preserve an additional 8.6 acres of open space within the city. • Critical upgrades and replacement to the city's sewer system, such as rehabilitation of the central business district sewers and repairs to Lift Station #2. • Investments in our water system, including a new water main at Andover Park West and Strander Boulevard and upgrades to mains under Macadam Road. • Surface Water enhancements that include not only infrastructure investments, but additional resources to allow better environmental and habitat protection. The Financial Planning Model and CIP contain many more details and programs than the five highlighted above, and the following pages are critical to understanding the long -term future of the City's fiscal health. We must all remain focused on the internal and external forces that affect this future and continue to work diligently to maintain our strong economic position in the coming years. I am confident that this document puts us on a good road toward that goal, and that the Council and Administration will continue to work in partnership in this effort. cere y ay Ha • : ��on or 348 2015 - 2016 Biennial Budget City of Tukwila, Washingon Financial Planning Model & Capital Improvement Program Overview FINANCIAL PLANNING MODEL The Financial Planning Model is comprised of three attachments: Attachment A: Total Revenues and Expenditures This attachment summarizes the general government revenues, operations and maintenance, and debt and capital expenditures. Attachment B: General Fund Operations & Maintenance Expenditures This attachment provides a greater level of detail for the anticipated operations and maintenance. Attachment C: General Government Project Costs This attachment provides a greater level of detail for the anticipated capital expenditures. GENERAL REVENUES The local economy is experiencing a slow but progressively improving recovery in the aftermath of the Great Recession. Inflation remains low, employment is up, the real estate market is improving, and construction activity is beginning to increase. In the City, several property development projects are planned, including the Tukwila Village and the Tukwila Redevelopment projects. Assessed property values are rising and consumer spending has improved. Sales Taxes Sales tax is the City's largest revenue source. Through the month of June 2014, sales tax collections are running 2% below 2013 actuals mainly due to construction activity but is ahead of budget. Sales tax from construction has decreased 43% with sales tax from other industries increasing 2 %. The City expects to receive over $1.1 million in sales tax mitigation from the Department of Revenue. We are conservatively projecting annual increases of 3% for 2015 through 2020. Property Taxes The 1% property tax limitation is still the most revenue restrictive element of the general revenue base. Accordingly, other revenue categories must make up the difference in order to achieve the overall 2% revenue growth target. Combined with new construction as the foundation for annual growth, we are anticipating a growth rate of 2.5% for 2015 through 2020. Utility Taxes The utility tax rate is 6% for external (non -City run) utilities. The City enacted a solid waste utility tax in 2009 in an effort to address revenue shortfalls in certain areas and unexpected costs in other areas. Utility taxes have remained level over the past 3 years and are projected to decrease 3.1% for 2015 and increase 2% in 2016 and 2017 then increase 2.5% in 2018 and 3.0% in 2018 and 2019. The City also enacted a utility tax on the City operated utility funds (water, sewer and surface water utilities). 349 2015 - 2016 Biennial Budget City of Tukwila, Washingon Other Revenues The City enacted a revenue generating regulatory license (RGRL) fee in 2010. Revenue from this license fee is expected to exceed $1.8 million per year. The remaining General Fund revenues are gambling taxes, permit fees, court fees, charges for services, and recreation program fees, which are projected to show modest but steady increases through 2020. The increase in construction related fees are expected to continue as improvements in the local economy occur and property development projects are undertaken. UTILITY REVENUES Water Cascade Water Alliance (CWA) has increased the cost of purchased water and administrative dues for 2015 and 2016 by 2.75 %. We are proposing 5% rate increases in 2015 through 2020 to incorporate CWA's increases and the cost of the City's infrastructure. These rate increases are necessary to keep the fund stable and incorporate CWA's rate increases in the future. Sewer King County Sewer Metro will have a 5.6% rate increase in 2015 as they normally do rate increases every other year. To maintain the City's current level of service for sewer, a 10% rate increase has been factored into the six -year Sewer Plan for 2015 and 5% increases in 2016 through 2020. Surface Water The Six -Year Planning Model requires rate increases to compensate for rising costs. We have proposed rate increases of 20% in 2015, 15% in 2016, and 10% in 2017 through 2020. National Pollutant Discharge Elimination System (NPDES) permit requirements have significant costs for the Surface Water fund and we are proposing 3 new full -time employees for 2015; a Maintenance & Operations Specialist, a NPDES Inspector and a Habitat Project Manager. The City's surface water fees remain significantly lower than neighboring jurisdictions. CAPITAL EFFORTS - GENERAL Below are the significant new elements of the 2015 -2020 Capital Improvement Program. Residential o Residential street improvements for Cascade View and Thorndyke Safe Routes to Schools should be completed in 2015. 42nd Avenue South - Phase III is under design and scheduled for construction in 2015 and 2016. O 53rd Ave S residential street improvements are scheduled for 2015 through 2017, dependent on Federal and State Transportation Improvement Board grant funding. o Also included is funding for Small Roadways that includes installing barriers at the critical areas along the Green River at 42nd Ave S in the Allentown neighborhood. o Residential Improvements also continue with funding in 2018 through 2020. Bridges Boeing Access Road Bridge (BAR) Rehabilitation began design in 2014 and a City Bond will be issued for the City's required 20% match. The Tukwila Urban Center Pedestrian Bridge design and right -of -way is continuing with construction beginning in 2015. We have been awarded a Regional Mobility grant of $6.8 million for the TUC Pedestrian Bridge. Park Impact fees are to fund part of the City's 20% match and City funds will cover the difference. 350 2015 - 2016 Biennial Budget City of Tukwila, Washingon Arterial Streets o Construction is underway the Tukwila Urban Center Transit Center and Andover Park West street and water improvements with completion in 2015. o Interurban Avenue South's construction is also underway with completion scheduled for late 2015. The Public Works Trust Fund loan was diverted in 2013, so the City will be issuing a City Bond for $3.1 million. o South 144th St Phase II from Tukwila International Blvd to 42nd Ave S is currently under design with construction in 2015. Most costs will be covered by a State Transportation Improvement Board grant and Tukwila Village mitigation. Parks & Recreation Funding for Duwamish River Hill Preserve, Duwamish Gardens, Fort Dent Park and Tukwila Greenbelt Trails are all included in 2015 and 2016. A new project has been added for the King County's Lake to Sound Trail as City permits will be paid by Tukwila. Facilities Tukwila Village development agreement was approved in December 2012 along with King County Library. Tukwila Village construction is anticipated to start in 2014 with the final phase in 2016. The Urban Renewal project has been renamed the TIB (Tukwila International Blvd) Redevelopment Project and covers the purchase of properties along Tukwila International Boulevard. Water Water improvements include completing the Andover Park W water line replacement project in conjunction with the Tukwila Urban Center Transit Center, Andover Park W improvements from Strander Blvd to Baker Blvd, 58th Ave S Water Main Replacement, Macadam Rd S Water Upgrades, and beginning design of 53rd Ave S. Sewer Sewer improvements include the continuing construction of the Commercial Business District's Sanitary Sewer Rehabilitation Project, Sewer Lift Station No. 2 Upgrades, and the Sewer Repair West of Strander Blvd Bridge. New projects include Andover Park E Sewer Replacement and 53rd Ave S. Surface Water Projects include the ongoing Annual Small Drainage Program, Storm Water Quality Retrofit Program, and NPDES Phase II permit activities. Construction is underway for the East Marginal Way South Storm Pipe Replacement Project with completion in 2015. A new project has been added for Chinook Wind, which is grant dependent. Tukwila 205 Levee Certification began in 2014 and the study will determine if more projects will be needed. 351 2015 - 2016 Biennial Budget City of Tukwila, Washingon 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 30 31 32 33 34 CITY OF TUKWILA ATTACHMENT A - REVENUES AND EXPENDITURES GOVERNMENTAL FUNDS 2015 -2020 Analysis in 000's REVENUES ACTUAL ADOPTED BUDGET PROPOSED BUDGET PROJECTIONS TOTAL 2015 -2020 2012 2013 2014 2015 2016 2017 2018 2019 2020 General Revenues Sales and Use Taxes $15,674 $ 16,521 $ 15,680 $ 17,034 $ 17,631 $ 18,160 $ 18,705 $ 19,266 $ 19,844 $ 110,642 Property Taxes 13,830 13,757 14,322 14,329 14,759 15,128 15,506 15,894 16,291 91,908 Utility Taxes 4,001 3,880 4,155 4,025 4,105 4,187 4,292 4,421 4,553 25,583 Interfund Utility Tax 1,535 1,687 1,586 1,856 1,981 2,080 2,184 2,293 2,408 12,802 Gambling and Other Taxes 3,045 3,047 2,819 3,238 3,317 3,416 3,519 3,624 3,733 20,847 RGRL 1,756 1,725 1,768 1,821 1,875 1,922 1,970 2,019 2,070 11,677 Licenses & Permits 1,605 2,014 1,946 2,105 2,166 2,232 2,301 2,374 2,449 13,626 SCL Agreement 2,147 2,084 2,250 2,212 2,267 2,335 2,405 2,477 2,552 14,249 Intergovernmental 2,663 2,620 2,379 2,503 2,585 2,614 2,643 2,673 2,704 15,721 Charges for Services 2,442 2,785 3,064 2,955 2,991 3,081 3,173 3,269 3,367 18,836 Indirect Cost Allocation 1,872 2,036 2,085 2,255 2,233 2,289 2,358 2,429 2,502 14,066 One -Time Revenue - 9,500 4,355 2,400 3,675 6,075 Sub -Total 50,569 61,655 56,408 56,732 59,586 57,445 59,056 60,739 62,472 356,031 Dedicated Revenues 1,332 955 797 967 980 1,010 1,040 1,067 1,099 6,162 TOTAL REVENUES 51,901 62,609 57,204 57,699 60,566 58,455 60,096 61,806 63,571 362,193 EXPENDITURES Operating & Maintenance (see Attachment B) 44,636 47,321 49,119 51,569 52,609 53,924 55,272 56,654 58,071 328,100 Debt Service 3,075 6,023 3,026 2,760 3,303 3,507 3,499 3,493 2,669 19,231 Reserve Fund - 4,225 2,200 - - 41 161 168 370 Operating Transfers 982 1,734 675 300 300 308 315 323 331 1,877 Adm /Engineering 641 602 419 545 567 581 596 610 626 3,525 Subtotal Available 2,566 2,704 1,765 2,525 3,787 135 373 564 1,706 9,091 Capital Projects Residential Street 108 115 660 1,614 141 413 750 750 750 4,418 Arterial Street 7,475 1,062 3,318 2,022 3,411 2,118 2,883 2,263 2,273 14,970 Land & Park Acquisition 696 47 647 983 182 172 166 321 162 1,986 Governmental Facilities 23 104 10 (70) 90 - - - - 20 General Government 812 280 200 200 200 200 200 200 200 1,200 Fire Improvements * (34) (89) (45) (50) (50) (550) (350) (350) (350) (1,700) Sub -Total Capital 9,113 1,608 4,835 4,749 4,024 2,903 3,999 3,534 3,385 22,594 Change in Fund Balance (6,547) 1,096 (3,070) (2,224) (237) (2,768) (3,626) (2,970) (1,679) (13,503) Beginning Fund Balance* 21,125 14,578 14,715 14,905 12,681 12,444 9,676 6,050 3,080 14,905 Ending Fund Balance * $14,578 $15,674 $ 11,646 $ 12,681 $12,444 $ 9,676 $ 6,050 $ 3,080 $ 1,402 $ 1,402 Reserve Fund Balance $ 1,460 $ 5,763 $ 5,279 $ 5,702 $ 5,704 $ 5,704 $ 5,745 $ 5,906 $ 6,074 $ 6,074 TOTAL FUND BALANCE $16,038 $ 21,437 $ 16,924 $ 18,383 $ 18,148 $ 15,380 $ 11,795 $ 8,986 $ 7,476 $ 7,476 General fund reserve policy met? YES Contingency reserve policy met? YES *For information only. Fire Improvement amounts are not included in the totals. Sales and Use Taxes - includes retail sales and use tax, natural gas use tax and criminal justice sales tax Gambling and other taxes - includes gambling tax, admission tax and leasehold excise tax Licenses & permits - includes business licenses, residential rental licenses, building and other permits Intergovernmental - includes streamlined sales tax mitigation, grants, state shared revenues and entitlements Dedicated Revenues (Capital) - includes REET, parking tax, motor vehicle tax, investment income earned in the capital funds Village land sale and $200K surplus property sale; 2016 $2.07M Tukwila Village land sale and $1.6M sale of utility storage land. YES YES NO YES 352 2015 - 2016 Biennial Budget City of Tukwila, Washingon CITY OF TUKWILA ATTACHMENT B - GENERAL FUND OPERATING EXPENDITURES 2015 -2020 Analysis in 000's GENERAL FUND - Operating Expenditures ACTUAL ADC/LIED BUDGET PROPOSED BUDGET 2015 PROJECTIONS 2017 Totals 2015 - 2020 2012 2013 2014 2015 2016 2017 2018 2019 2020 City Council $ 251 $ 280 $ 336 $ 339 $ 350 $ 359 $ 368 $ 377 $ 386 $ 2,179 Mayor, Boards 2,486 2,736 3,059 3,908 3,896 3,993 4,093 4,195 4,300 24,386 Human Resources 515 602 694 656 674 691 708 726 744 4,201 Finance 2,084 2,255 2,294 2,477 2,555 2,619 2,684 2,751 2,820 15,907 City Attorney 595 679 662 778 778 798 818 838 859 4,870 Parks and Recreation 3,346 3,608 3,807 4,058 4,194 4,299 4,407 4,517 4,630 26,104 Community Development 2,861 3,182 3,109 3,062 3,116 3,194 3,274 3,356 3,440 19,443 Municipal Court 1,018 1,093 1,097 1,128 1,164 1,193 1,223 1,253 1,284 7,245 Police 14,020 14,725 15,587 16,351 16,780 17,199 17,629 18,070 18,522 104,552 Fire 10,476 10,709 10,522 10,957 11,019 11,295 11,577 11,867 12,163 68,879 Information Technology 1,106 1,245 1,363 1,162 1,192 1,222 1,252 1,283 1,315 7,426 Public Works /Streets 5,878 6,207 6,589 6,693 6,890 7,062 7,239 7,420 7,605 42,909 Total Operating Expenditures $ 44,636 $ 47,321 $ 49,119 $ 51,569 $ 52,609 $ 53,924 $ 55,272 $ 56,654 $ 58,071 $ 328,100 BY TYPE 2012 2013 2014 2015 2016 2017 2018 2019 2020 Totals Salaries & Wages $ 25,356 $ 26,578 $ 27,412 $ 27,371 $ 28,017 $ 28,717 $ 29,435 $ 30,171 $ 30,925 $ 174,637 Personnel Benefits 7,827 7,866 8,195 9,509 9,998 10,248 10,504 10,767 11,036 62,062 Supplies 1,096 1,324 1,320 1,414 1,277 1,309 1,341 1,375 1,409 8,125 Other Services & Charges 8,161 9,239 9,744 10,817 10,733 11,001 11,276 11,558 11,847 67,232 Intergovt. Services & Taxes 1,924 2,064 2,233 2,448 2,575 2,639 2,705 2,773 2,842 15,981 Capital Outlays 274 271 215 10 10 10 11 11 11 63 Total Operating Expenditures $ 44,636 $ 47,321 $ 49,119 $ 51,569 $ 52,609 $ 53,924 $ 55,272 $ 56,654 $ 58,071 $ 328,100 Projection Factors: Salaries & Wages Personnel Benefits Supplies Professional services & other charges Intergovt. Services & Taxes Capital Outlays 2017 2018 2019 2020 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 353 2015 - 2016 Biennial Budget City of Tukwila, Washingon ATTACHMENT A -1 NOTES TO ATTACHMENT A REVENUES, EXPENDITURES AND FUND BALANCE GENERAL Purpose The purpose of the Financial Planning Model is to: 1. Assess the financial health of the City over a 6 -year period. 2. Demonstrate the impact of policy decisions on the City's finances. 3. Assist in the productive use of financial resources. 4. Demonstrate compliance with the Reserve Policy. 5. Determine the impact of changing economic conditions and assumptions on the plan and the City's financial stability. Structure The General Fund receives most the City's unrestricted revenues. Prior to 2011, retail sales tax was allocated to other funds as a means of funding their expenditures and projects. To aid forecasting and financial management, this practice was changed so unrestricted revenues are received directly by the General Fund. These revenues are categorized into accounts and reporting groups according to rules established by the Washington State Auditor's Office and communicated through the Budget and Reporting System (BARS). Attachment A of the Financial Planning Model reflects the revenues and expenditures of the General Fund and selected other governmental funds. It is divided into the following sections: • General revenues • Dedicated revenues • Operating and maintenance expenditures • Transfers for operations, Reserve funding and debt service • Admin /Engineering overhead • Capital Projects • Change in fund balance, Ending fund balance • Reserve fund ending balance General revenues are revenues recorded into the General Fund. They support operations and are considered part of ordinary governmental activities and include revenues such as property tax, sales tax and utility taxes. Special, one -time revenue sources include the sale of real property, land and buildings, and reimbursement of the City's portion of the Tukwila Access Project costs through Local Improvement District (LID) bond proceeds. Dedicated revenues are those taxes restricted as to use through legislation. They are recorded into various capital funds based on the nature of the restriction and include revenues such as real estate excise tax (REET). 354 2015 - 2016 Biennial Budget City of Tukwila, Washingon The 2015 -2020 revenue projection factors are shown below. REVENUES Percentage Changes Actual Adopted Bdgt Proposed Budget PROJECTIONS 2013 2014 2015 2016 2017 2018 2019 2020 General Revenues Sales and Use Taxes 5.4% -5.1% 8.6% 3.5% 3.0% 3.0% 3.0% 3.0% Retail sales and use tax 5.6% -5.5% 9.0% 3.6% 3.0% 3.0% 3.0% 3.0% Natural gas use tax -12.0% 41.6% - 17.5% 0.0% 3.0% 3.0% 3.0% 3.0% Criminal justice 7.3% -11.3% 13.2% 2.0% 3.0% 3.0% 3.0% 3.0% Property Taxes -0.5% 4.1% 0.1% 3.0% 2.5% 2.5% 2.5% 2.5% Utility Taxes -3.0% 7.1% -3.1% 2.0% 2.0% 2.5% 3.0% 3.0% Electric -2.3% -3:5% 6.1% 2.0% 2.0% 2.5% 3.0% 3.0% Gas -5.4% 32.1% - 16.9% 2.0% 2.0% 2.5% 3.0% 3.0% Sold waste 4.1% -3.6% 8.6% 2.0% 2.0% 2.5% 3.0% 3.0% Cable 1.8% -0.8% 4.3% 2.0% 2.0% 2.5% 3.0% 3.0% Telephone -5.7% 13.9% - 10.0% 2.0% 2.0% 2.5% 3.0% 3.0% Interfund Utility Tax 9.9% -6.0% 17.1% 6.7% 5.0% 5.0% 5.0% 5.0% Water 8.4% -1.5% 4.6% 4.6% 5.0% 5.0% 5.0% 5.0% Sewer 13.9% - 17.4% 26.2% 2.9% 5.0% 5.0% 5.0% 5.0% Surface water 5.2% 9.1% 20.3% 15.0% 5.0% 5.0% 5.0% 5.0% Gambling and Other Taxes 0.1% -7.5% 14.9% 2.4% 3.0% 3.0% 3.0% 3.0% Gambling -1.5% -6.3% 14.9% 2.5% 3.0% 3.0% 3.0% 3.0% Admissions 17.4% - 11.3% 14.4% 2.3% 3.0% 3.0% 3.0% 3.0% Leasehold - 28.2% -6.9% 16.9% 0.0% 3.0% 3.0% 3.0% 3.0% RGRL -1.8% 2.5% 3.0% 3.0% 2.5% 2.5% 2.5% 2.5% Licenses & Permits 25.5% -3.4% 8.2% 2.9% 3.1% 3.1% 3.2% 3.2% Licenses 15.3% -5.1% 7.6% 2.4% 2.7% 2.7% 3.0% 3.0% Business Licenses 0.3% -0.1% 3.0% 2.9% 2.5% 2.5% 3.0% 3.0% Franchise fees, 47.9% -12.1% 15.9% 2.0% 3.0% 3.0% 3.0% 3.0% Residential rental license 6.5% -6.8% 0.0% 0.0% 3.0% 3.0% 3.0% 3.0% Permits 32.8% -2.2% 8.5% 3.1% 3.3% 3.3% 3.3% 3.3% SCL Agreement -2.9% 8.0% -1.7% 2.5% 3.0% 3.0% 3.0% 3.0% Seattle City Light agreement -2.9% 8.0% -1.7% 2.5% 3.0% 3.0% 3.0% 3.0% Intergovernmental -1.6% -9.2% 5.2% 3.3% 1.1% 1.1% 1.1% 1.1% Streamlined sales tax mitigation -0.4% 6.9% -5.0% 0.0% 0.0% 0.0% 0.0% 0.0% Grants, State Shared Revenue -2.5% - 21.3% 15.6% 6.0% 2.0% 2.0% 2.0% 2.0% Charges for Services 14.0% 10.0% -3.6% 1.2% 3.0% 3.0% 3.0% 3.0% Indirect Cost Allocation 8.8% 2.4% 8.2% -1.0% 2.5% 3.0% 3.0% 3.0% Dedicated Revenues - 28.3% - 16.6% 21.4% 1.4% 3.0% 3.0% 2.6% 3.0% REET - 48.1% - 33.1% 53.8% 1.0% 3.0% 3.0% 3.0% 3.0% Parking tax 4.5% -3.1% 4.6% 2.0% 3.0% 3.0% 3.0% 3.0% Motor Vehicle tax 1.9% -4.9% 5.3% 1.5% 3.0% 3.0% 3.0% 3.0% Investment income 10.2% -39.0% 40.5% 0.0% 3.0% 3.0% - 29.3% 3.0% TOTAL REVENUES 20.6% -8.6% 0.9% 5.0% -3.5% 2.8% 2.8% 2.9% 355 2015 - 2016 Biennial Budget City of Tukwila, Washingon Operating and maintenance expenditures constitute General Fund expenditures, excluding transfers to funds included in the Financial Planning Model. Expenditures by department are shown on Attachment B and summarized on Attachment A. Operating transfers are transfers from the General Fund to funds not included in the Financial Planning Model for operating purposes such as debt service, set asides for major purchases and other purposes. Admin /Engineering Overhead costs represent payroll and other costs charged to the capital project funds but not allocated to a specific capital project and therefore not included in the Capital Project costs or on Attachment C. The Capital Project section provides an estimate of the City's share of the capital project costs for each capital fund over the 6 year plan period. The Change in Fund balance represents the amount revenues exceed or are less than expenditures for each year shown. The change in fund balance is added, when revenues exceed expenditures, or subtracted, when expenditures exceed revenues, from the beginning fund balance to arrive at the ending fund balance. The City's Reserve policy states that the Reserve Fund balance shall reach a minimum balance equal to or exceeding 10% of the previous year operating revenues no later than the end of 2014. 2015 - 2020 Plan Highlights In developing Attachment A, assumptions have been made on future economic conditions and other factors influencing revenue growth. The projections assume an improving local economy. In King County, inflation has remained low, unemployment rates have dropped, the residential housing market has rallied, and construction activity has increased. 356 2015 - 2016 Biennial Budget City of Tukwila, Washingon GENERAL REVENUES Sales Tax This revenue category includes retail sales tax, criminal justice sales tax and natural gas use tax. Retail sales tax has historically comprised 94% to 96% of this revenue category. Property Taxes Property tax revenue is limited to a 1% annual increase plus taxes generated by new construction and annexations. Utility Taxes A utility tax was approved beginning in 2003 at an initial rate of 4 %, increased to 5 %, and to 6% in 2007. The tax applies to electric, natural gas, and communications sales. In 2009, Council adopted a 6% utility tax on solid waste collection in the City. Interfund Utility Taxes A 15% utility tax on revenue from City owned utilities was established in 2009 to provide funds for flood mitigation measures when the structural integrity of the Howard Hanson Dam was impaired. On May 1, 2010, the tax was reduced to 10 %. In 2014, the tax was extended through 2021. It is included in the Attachment A through 2018. Gambling Taxes The gambling tax revenue category comprises gambling, admission, and leasehold taxes. Historically, gambling taxes have constituted 91% to 96% of the category. Revenue Generating Regulatory License (RGRL) The RGRL was established as part of the City's 2010 plan to stabilize finances due to revenue loss resulting from unfavorable economic conditions and other factors. It is assessed on businesses based on the number of full time equivalent employees in Tukwila. Licenses and Permits This revenue category includes business licenses, residential rental licenses and permits related to construction, e.g. building, electrical, mechanical, and plumbing permits; and special fire permits. Seattle City Light (SCL) Agreement The City entered into a contract agreement with SCL in 2003 with a 4$ contract payment. The rate was increased to 5% in 2006 and to 6% in 2007. The rate currently remains at 6%. 357 2015 - 2016 Biennial Budget City of Tukwila, Washingon Intergovernmental Revenue Sales tax mitigation is paid to the City by the State. To offset a revenue shortfall, the State reduced the sales tax mitigation payments for the 2011 -2013 biennium by 3.4% annually. The 3.4% reduction is reflected in the City's 2013 actual revenues. The reduction has been eliminated by the State and is not reflected in the biennial budget or projections. Whether future mitigation payments will be received is contingent on decisions by the State legislature and their funding strategy for a state -wide budgetary shortfall. Intergovernmental revenue includes State shared liquor taxes and profits, operating grants and the emergency services (EMS) allocation and other revenue from other governments. As government grants and program revenues have been on the decline, the projected growth is modest. The year over year comparisons reflect reductions due to the expiration of two ARRA grants, including the COPs grant in 2014. Charges for Services This revenue category includes Court related fees such as adult probation and record check fees; fees generated by the Community Development department for plan check and structural reviews; fire inspection and re- inspection fees and recreation fees for youth, senior and other programs Indirect Cost Allocations The allocation reflects the General Fund support for Tukwila s Hotel /Motel Tax Fund, the Internal Service Funds, and the Enterprise Funds. The fees are expected to increase at the same rate as operating and maintenance costs. One -time Revenues One -time revenues include real property sales for Tukwila Village and other parcels and cost reimbursement through Local Improvement District (LID) DEDICATED REVENUES These revenues are recorded directly into the project funds they support and help pay for project costs, but are not tied to a specific project. COMPONENTS OF REVENUE LINE ITEMS FOLLOWS. 358 2015 - 2016 Biennial Budget City of Tukwila, Washingon CITY OF TUKWILA ATTACHMENT A - REVENUES AND EXPENDITURES GOVERNMENTAL FUNDS 2015 -2020 Analysis in 000's REVENUES ACTUAL ADOPTED BUDGET PROPOSED BUDGET PROJECTIONS TOTAL 2015 -2020 2012 2013 2014 2015 2016 2017 2018 2019 2020 General Revenues Sales and Use Taxes $15,674 $16,521 $ 15,680 $ 17,034 $17,631 $18,160 $18,705 $19,266 $ 19,844 $ 110,642 Retail sales and use tax 15,042 15,888 15,010 16,365 16,954 17,462 17,986 18,526 19,082 106,375 Natural gas use tax 232 204 290 239 239 246 254 261 269 1,508 Criminal justice 399 428 380 430 439 452 465 479 494 2,759 Property Taxes 13,830 13,757 14,322 14,329 14,759 15,128 15,506 15,894 16,291 91,908 Utility Taxes 4,001 3,880 4,155 4,025 4,105 4,187 4,292 4,421 4,553 25,583 Electric 1,555 1,519 1,466 1,556 1,587 1,619 1,659 1,709 1,760 9,891 Gas 568 537 710 590 601 613 629 648 667 3,747 Sold waste 348 362 349 379 387 394 404 416 429 2,409 Cable 228 232 230 240 245 250 256 264 272 1,526 Telephone 1,303 1,230 1,400 1,260 1,285 1,311 1,344 1,384 1,426 8,009 Interfund Utility Tax 1,535 1,687 1,586 1,856 1,981 2,080 2,184 2,293 2,408 12,802 Water 518 562 553 579 605 635 667 700 735 3,921 Sewer 647 737 609 768 790 830 871 915 961 5,136 Surface water 369 388 423 509 586 615 646 678 712 3,746 Gambling, Other Taxes 3,045 3,047 2,819 3,238 3,317 3,416 3,519 3,624 3,733 20,847 Gambling 2,329 2,293 2,148 2,469 2,532 2,608 2,686 2,766 2,849 15,910 Admissions 587 690 612 700 716 737 760 782 806 4,501 Leasehold 88 63 59 69 69 71 73 75 78 435 Other 40 0 0 - - - - - - RGRL 1,756 1,725 1,768 1,821 1,875 1,922 1,970 2,019 2,070 11,677 Licenses & Permits 1,605 2,014 1,946 2,105 2,166 2,232 2,301 2,374 2,449 13,626 Licenses 672 775 735 791 810 832 855 881 907 5,076 Business Licenses 429 430 430 443 456 467 479 493 508 2,847 Franchise fees, 208 307 270 313 319 329 339 349 359 2,008 Residential rental license 35 38 35 35 35 36 37 38 39 221 Permits 933 1,239 1,211 1,314 1,355 1,400 1,446 1,493 1,542 8,550 Fire permits 80 54 80 70 71 74 76 78 80 449 Building permit 472 713 627 720 744 770 797 825 853 4,708 Electrical permit 261 347 303 350 362 373 384 396 408 2,273 Mechanicalpermits 82 88 116 90 93 96 99 102 105 584 Plumbing and other permits 38 37 85 84 85 88 90 93 96 535 SCL Agreement 2,147 2,084 2,250 2,212 2,267 2,335 2,405 2,477 2,552 14,249 Seattle City Light agreement 2,147 2,084 2,250 2,212 2,267 2,335 2,405 2,477 2,552 14,249 Intergovernmental 2,663 2,620 2,379 2,503 2,585 2,614 2,643 2,673 2,704 15,721 Streamlined sales tax miti, 1,127 1,123 1,200 1,140 1,140 1,140 1,140 1,140 1,140 6,840 Grants, State Shared Rev 1,535 1,497 1,179 1,363 1,445 1,474 1,503 1,533 1,564 8,881 KC Basic Life Safety Emergent 386 398 380 416 424 433 441 450 459 2,624 Fed grant - Transit Oriented t 14 79 - - - - - - - - DOJ- COPS grant 239 173 32 - - - - - - - State Liquor fees 190 172 181 181 190 194 198 202 206 1,172 State Criminal Justice 189 171 149 190 191 195 199 203 207 1,185 Law enforcement services 16 35 45 38 38 39 40 40 41 236 Commute trip reduction 39 28 45 185 272 277 283 289 294 1,600 Homeland Security EMPG 87 77 54 34 11 11 12 12 12 92 Other 376 363 293 320 318 324 331 337 344 1,973 Charges for Services 2,442 2,785 3,064 2,955 2,991 3,081 3,173 3,269 3,367 18,836 Security 543 400 555 554 558 575 592 610 628 3,517 Transportation 146 43 169 109 109 112 116 119 123 688 Plan check fees 585 689 629 722 741 763 786 810 834 4,657 Culture, Rec fees 438 440 566 470 476 490 505 520 536 2,996 Rents & concessions 321 428 405 360 366 377 389 400 412 2,306 Other 409 786 740 741 740 763 786 809 833 4,672 Indirect Cost Allocation 1,872 2,036 2,085 2,255 2,233 2,289 2,358 2,429 2,502 14,066 One -Time Revenue - 9,500 4,355 2,400 3,675 6,075 Dedicated Revenues 1,332 955 797 967 980 1,010 1,040 1,067 1,099 6,162 REET 749 389 260 400 404 416 429 441 455 2,545 Parking tax 149 156 151 158 161 166 171 176 181 1,014 Motor Vehicle tax 389 396 377 397 403 415 428 440 454 2,537 Investment income 13 14 9 12 12 12 13 9 9 67 TOTAL REVENUES 51,901 62,609 57,204 57,699 60,566 58,455 60,096 61,806 63,571 362,193 359 2015 - 2016 Biennial Budget City of Tukwila, Washingon OPERATING TRANSFERS - DEBT SERVICE DEBT SERVICE Use of Debt Proceeds BUDGET PROJECTIONS TOTAL 2015 -2020 2013 2014 2015 2016 2017 2018 2019 2020 EXISTING DEBT: LTGO 2003 Golf course club house $ 715 $ - $ - $ - $ - $ - $ - $ - $ - Early payoff 2,665 LTGO 2003 Community center and Fire station 491 488 - - - - - - - Refunding #53 TCC 392 391 - - - - - Fire Station #53 98 98 - - - - - LTGO 2008 City Hall Annex, 6300 bldg, and 737 812 811 811 809 809 811 - 4,051 Refunding Urban revitalization - Tukwila Village City Hall Annex, 6300 bldg 365 365 364 364 365 - 1,82? Tukwila Village 446 446 445 445 446 - SCORE 2009 South County Corretional Entity, SCORE Jail facility 431 431 - 428 427 428 428 428 2,139 Scheduled debt service 430 43t Estimated contribution by SCORE (430) - - - - - (43C LTGO 2010 Southcenter Parkway Extension, emergency management 518 521 524 524 519 513 505 496 3,080 Southcenter Pkwy Extension 380 382 384 384 381 376 370 364 2,25" Emergency Management 138 139 140 140 138 137 135 132 Valley Com 2010 Refunding Valley Communications Center operating facility 241 229 229 - - - - - 229 LTGO 2011 Arterial street portion of 2003 bond -- 168 548 546 549 552 549 549 545 3,290 Refunding South Park bridge transaction I LTGO 2012 Tukwila Metropolitan Park District 113 113 113 113 113 113 113 113 679 Existing debt $ 6,079 $ 3,142 $ 2,223 $2,424 $ 2,420 $ 2,412 $ 2,406 $ 1,582 $ 13,468 PLANNED DEBT: LTGO 2014 TIB Redevelopment $ 3,850 313 313 287 287 287 287 1,774 2015 Credit line TIB Redevelopment 2,250 LTGO 2015 Interurban Ave South 3,100 124 248 248 248 248 248 1,364 Boeing Access Road bridge 2,500 100 200 200 200 200 200 1,100 Planned debt $11,700 $ - $ - $ 537 $ 761 $ 735 $ 735 $ 735 $ 735 $ 4,238 0 PROPOSED DEBT: LTGO 2016 42nd $ 4,400 117 352 352 352 352 1,525 53rd - - - - - - Proposed debt $ 4,400 $ - $ - $ - $ 117 $ 352 $ 352 $ 352 $ 352 $ 1,525 TOTAL Estimate / Projections $ 6,079 $ 3,142 $ 2,760 $3,303 $ 3,507 $ 3,499 $ 3,493 $ 2,669 $ 19,231 PROJECT TRANSFERS General Fund project transfers are made to support capital and governmental projects. The contribution required is based on the financial status of the project fund (such as the Arterial Street fund, the Land /Parks Acquisition fund, etc.), the amount of dedicated revenues received into the fund, the amount of specific funding sources such as grants and the amount of the existing fund balance. 360 2015 - 2016 Biennial Budget City of Tukwila, Washington Priority of use for project fund revenues generally are as follows: 1. Specific project funding such as grant revenue. 2. Dedicated taxes such as REET or parking tax. 3. Fund balance, debt or General Fund contributions /transfers depending on the unique circumstances of the project and the overall financial plan. FUND BALANCE To the extent revenues exceed expenditures, fund balance is increased and can be carried forward for use in the following fiscal year. To the extent expenditures exceed revenues, fund balance is used and declines. The City's Reserve Policy specifies that, by the end of 2014, the General Fund ending fund balance shall equal or exceed 10% of the previous year operating revenues. The Reserve Policy also requires that a minimum fund balance be attained for the Contingency / Reserve Fund by the end of 2014. The minimum balance amount is computed on the same basis as that used to compute the General Fund minimum balance. Both reserve requirements were met one year early in 2013. A schedule of funds included in Attachment A follows. FUNDS INCLUDED IN ATTACHMENT A Ending Fund Balance - in Thousands $ ACTUAL ACTUAL BUDGET BUDGET BUDGET 2012 2013 2014 2015 2016 000 General Fund $ 6,026 $ 9,580 $ 6,486 $ 9,703 9,526 2 ** Debt Service 3,012 8 412 5 5 103 Residential Street 1,047 1,416 813 57 391 104 Arterial Street 483 1,096 843 344 148 301 Land, Park Acquisition 1,090 1,220 723 318 337 302 Facilities 2,006 1,903 1,411 1,874 1,787 303 General government 914 452 959 380 250 304 Fire facilities * 348 437 340 500 550 Total (excluding Fire Facilities Fund 304) $ 14,578 $ 15,675 $ 11,647 $ 12,681 $ 12,446 105 Contingency Reserve 1,460 5,763 5,279 5,702 5,702 Total $ 16,039 $ 21,438 $ 16,925 $ 18,383 $ 18,148 For information only. Fire Improvement amounts are the totals. not included in 361 2015 - 2016 Biennial Budget City of Tukwila, Washingon evitalizatio to 00 00 00 00 3 E2, 0 0 CPI u...; 00 N 40 ,n 0 rn 00 ,--. 00 1-4 r,s.. 0 0 C,) cn „.3.• <14 N N ken on 00 a, on .1.7. 1 '00 1 ,..s.i• 1 00 HHH HIM HIEN HIEN E2 0 Lri.. (2, 00 rn c, Lo 1 1 I c, 0 rn N 0', 0 Lri.. (2, 00 rn N 00 <it N 0 rn Lo ,vi.. 00 '10 00 00.1' 00 00 `14 r-1 00100 0.5 i ,44 4 00 -14 00 E cr, 41, 0 0 cu cf, „s) -cs Small Roadway & S 00 k0 00 City Total 4,418 0) tfO •414 0) 0) .14 -44 E2, et) 362 2015 - 2016 Biennial Budget City of Tukwila, Washingon .i 111' Ln c',-, .0 Ltn1Ln 101.• ,.-1' cn:co N,-1 ONNF•-.• Ln a 0‘.10 N 00. 00 L\n N 0c: -, co 0Lo a o .en. , 0 -00 00 o 0cn co Ln - co ,---1 00 00 c0, 001000 r Le-, 00 e0001--• 0:1 o 00 co o cc, SUBTOTAL City Total 2,022 City Total 3,411 City Total 2,118 City Total 2,883 City Total 2,263 City Total 2,273 City Total 14,970 122,395 Cli ,... 0 00 rn r-:,' ,--I 0, ,..,) N: 0 , r-1 co N: U0 0000 ,r) ,-.: 0,0 0 r■ 0 0 0 0 0 0 Ln o ,0 N In v 0 ,n 1.0 0 0 0 ,N, -ct■ 0 0 0 1 0 0 0 1 0 0 0 0 0 Lnn, ,-. 00 N F. 00 (co 0 ,t• 0, .0 N. 0 00 co co 0 F. .0 1cil Ln 00 00 Pr co 00 0 F. F. `,11.-1 o o N et• --- a 1•10 coo 00 0:1. Lc, `01, co 0•1 co coo co •.F. F..-. 0 Lri o o o coo a a co co co co .1 • '8 c:, 0 1 m 00 o ._•-) m: 1`.. r•-, J o 1 • . 0) 8 H Lr, c, r•,, 0 N N 10 N .Z g Economic Development M 0 0 010 0 F. 0.1 0. N ,S. ..-, H 00 ' INEREI NIIIIIIIIII 11111111M11111111 111151M BE 1/1111111111111111111111111111111 i 1 I t 4 N .. 00 01 0...r) r-r M 0 . a4 0000 00 1)0 o ro I 1 o 00 N ,--o 00 C-I 00 .3. *--. o lO 1)000 u-, m , 00 o N o 00 o o N r, Mil MillEMIENISI FR FEREININEEEIRENI IIIREINNIENIMIBIlifilE11111111111111 ilISINI Lt) g ' cd o <1, N o-, N:: ,-.■ o u-, ,--, rn N. -1.1 r.: ,--■ ‘..c, o Q., Ln Ln u-, m en -q-, 1 C....) o CZ, N. N <--I N o a, 00 10 1-1-3' .4 C::, o <t• C.Jr,C!) 0 00100 cr, o c, N. 110 1 0 00 00 0)0 101 • 00 ■---1 0000 ,--■ ! m c:, 0000,noo 00 N 00 , e-, 0 e-, 00 1.0 00 C01 ,01 1 1 1 Project Page No. :: Bridges & Arterial Streets 9 o ,-.4 N MMMMMI-IMMMMNNNNNNNNNN M .3. 000 00 00 00 00 C--, 1, N M .3. tr) 4 C., 00 00 iii:::: :::: I i . :_1•.: Annual Bridge Inspections ** Boeing Access Rd Bridge TUC - Pedestrian Bridge BNSF Regional Center Access Interurban (143 - Fort Dent Wy) S 144th St Phase I[ (42 - TIB) TUC Transit Center Andover Pk W (Tuk Pkwy - Str.) Annual Overlay and Repair ** Annual Traffic Signal Program *" ADA Improvements ** --------------- - - - - -- FWetland Mitigation ** Walk & Roll Plan Transportation Comp Plan APE /Minkler Blvd Intersection APE/ Industry Dr Intersection W Valley Hwy /S 156 Intersectioi S 133rd St /SR599 Intersection Strander Ext. to SW 27 St TUC /TOD Ped Improvements E Marginal Way (BAR - S 112 St) Macadam Rd & S 144 St Intersect Minkler Blvd (APW - S/C Pkwy) Tuk Intl Blvd (BAR -116 Wy) Traffic Signal Interconnect - -------------------------------- Southcenter Blvd (I -5-61 Bridge) Tuk Int Blvd /S 116th On -Ramp S 168th St (S/ C Pkwy - APE) West Valley (I -405- Strander Blvd; Rockery Replacement Program S 180 St/ APW Intersection S 143 St (Interurban- Duwamish) I LS 144th St Bridge - Sidewalks J 0) 0) 0 00 00 A 4 , '8 bc 4 8 363 2015 - 2016 Biennial Budget City of Tukwila, Washingon be started within 10 years). * Park Impact Fee List Projects (project mu 364 <-4 V) <--1 00 <I, 1, ,1•) ,0 „.... 1--1 ,1 <,) r-2,. 0 V) ,-.1 1r) el ,0 rNi. 0 0 0 r...i. 1.1") CA r-1 ,,,, Lr) CA cr) SUBTOTAL City Total 983 City Total 182 City Total 172 City Total 166 City Total 321 City Total 162 City Total 1,986 24,982 0 0 0 ,0 0 •CH ',1.1 1-4 ,0 c-i 0 0 <",1 ,0 ,3 0 0 0 0 0 0 0 0 0 0 r■ 0 Lio hi 1,. ,0 0 0 °iv 0 in 1.1.3 in •<1.1 0 1.1.) r•A 0 0 0 0 0 0 0 0 . . . • • • V) <II 0 s.0 118 2029 20: 0 1.1) c--1 ,1 <-1 0 '.3 . . . . . . 1,1 '3 <<1 0 %3 cr) '3 Lt) CV r-1 <N1 <-1 0 %3 1,.. ,3 IS) CA r-1 0 ‘.0 <r) C0 0 r■ '3 c‘i r-1 <V ,--i 0 ,iD 1.... '3 ,-,) '11 ,.0 0 1,.. 1.1-3 C.1 e-1 fl <-1 0 ‘0 0 <-1 0 <1.1 0 ,0 0 <-1 Project Page 2t115 21 0 r. 1.11 C+I 1--1 f V s", 0 '3 Ltn el Ln ,C, 0 sl, <-1 r-Z 0 CA 0000 '3 CA fsi <-1 S.0 0 1--1 0 `I, k0 s.4. 0 11") 0 CA ...... . . . . * ... . . ........ L . . . . . . . . . '3 V tntnootnootn00 c n '3 I. , in n. oo 7v7ii Nelson Salmon Habitat Restoration Parks & Trails Duwamish Hill Preserve Fort Dent Park WRIA 9 - Watershed Planning Multipurpose Trails Duwamish Gardens Lake to Sound Trail Salmon Habitat Restoration Black River Trail Connector Parks & Rec Open Space Plan Tukwila South Trail Tukwila Pond LHand Boat Launches 57th Ave S Park Extension Ryan Hill Park Macadam Garden & Wetland Open Space 5800 S 152nd St be started within 10 years). * Park Impact Fee List Projects (project mu 364 2015 - 2016 Biennial Budget City of Tukwila, Washingon >-' cr, ,.--■ >-' N N 0 0 0 Lc) ,--, SUBTOTAL City Total (50) City Total (50) City Total (550) City Total (350) City Total (350) City Total (350) City Total (1,700) 19,685 * Fire Impact Fee List Projects (project must be started within 10 years). g 4 4 ki0) .4-) N. N. ei., c. c, U 4' c c::. 201.7 2418 2019 20241 Totals ,c, u-, r-r) ,--■ o •ct, <r■ ,.--, c:> 0 c,i' 0 0 o ,-:■ o o Lr) . . : • " ''''''' • Ix ,-... Lo m co. NI g City Total 200 City Total 200 2027 2018 0 Ln 1/11.7 2r , 0 "' 0 c NI • : a: : : --, '' 43—-,—.4.-33—.43-■ • ' ' : • • • • • 14:3 03 Lr, <II •,I11 1 1 1 1 1 1-•1 ,--,-,-,-1 c, 10 2,075] ,z v) n4 NI' 0) 30 • 0, 03 n4 . 0 NI NI. 0 NI Ni' o 03 Cn 0 '41 NI 03 011 Inl 0 03 N No. General Improvements 49 :" Facilities Improvements ** 51' Subtotal by Source SUBTOTAL Page No. Fire Improvements 53 :::1 41e Ln sa N ..1.. Lr) '0 '0 ,.o '0 N '0 Project Facilities Tukwila Village TIB Redevelopment Project • City Maintenance Facility Relocate Fire Station 51 Relocate Fire Station 52 New Engine for Fire Station 54 New Aid Car Relocated FS 51 Cr) Cr, ,r) 0 0 cci 4n 0 CC cci N 6, 00 00 14). 00 C.4 61 r-4 7z 00 03 00 00 ,C3 1-1 4,3 E2 PROPOSED TOTALS ** On -going Projects 365 2015 - 2016 Biennial Budget City of Tukwila, Washingon ATTACHMENT D City of Tukwila WATER ENTERPRISE FUND 2015 - 2020 Analysis in 000's REVENUES 2012 Actual 2013 Actual 2014 Budget 2015 2016 2017 2018 2019 2020 Totals Monthly Water Charges (1) Base Base +5% +5% 15% +5% +5% +5% 1,308 Cascade Water Alliance (CWA) 2,198 2,331 2,310 2,375 2,400 2,472 2,546 2,622 2,700 15,115 Regular City Water 2,955 3,257 3,207 3,394 3,633 3,712 3,898 4,093 4,100 22,830 Subtotal Water 5,153 5,588 5,517 5,769 6,033 6,184 6,444 6,715 6,800 37,945 Other Miscellaneous Revenue 193 151 130 35 35 50 70 100 120 410 Interlocal Ags \PWTF \Grants 4 127 0 0 0 0 0 0 0 0 Water Connection Fees (2) 4 84 50 25 25 25 25 10 10 120 Total Revenues 5,354 5,950 5,697 5,829 6,093 6,259 6,539 6,825 6,930 38,475 EXPENDITURES CWA Purchased Water (3) 2,198 2,331 2,310 2,375 2,400 2,472 2,546 2,622 2,700 15,115 Water Operations & Maintenance 1,689 1,846 1,827 2,112 2,101 2,121 2,143 2,183 2,200 12,860 Debt Service (4) 555 536 555 550 162 162 161 162 161 1,358 Interfund Utility Tax (5) 10% 518 562 565 579 605 623 651 682 692 3,832 Engineering Labor (7) 62 64 76 78 80 83 85 87 89 502 Subtotal 5,022 5,339 5,333 5,694 5,348 5,461 5,586 5,736 5,842 33,667 Water Capital - CIP Program 191 125 1,455 1,738 2,918 1,083 915 497 1,768 8,919 Total Expenditures 5,213 5,464 6,788 7,432 8,266 6,544 6,501 6,233 7,610 42,586 FUND BALANCE Change in Fund Balance (a) 141 486 (1,091) (1,603) (2,173) (285) 38 593 (680) (4,111) Beginning Balance 6,043 6,078 6,786 5,635 4,032 1,859 1,574 1,612 2,204 5,635 Ending Balance 6,184 6,564 5,695 4,032 1,859 1,574 1,612 2,204 1,524 1,524 Fund Balance: Reserved (b) 20% of revenue 1,070 1,078 1,115 1,166 1,219 1,252 1,308 1,365 1,365 Unreserved 5,494 4,617 2,917 694 355 360 896 159 159 Ending Balance 6,184 6,564 5,695 4,032 1,859 1,574 1,612 2,204 1,524 1,524 (a) Revenues in excess of (less than) expenditures (b) Annual reserve balance requirement equals 20 % of the prior year operating revenues. 366 2015 - 2016 Biennial Budget City of Tukwila, Washingon ATTACHMENT D -1 NOTES TO WATER ENTERPRISE FUND 1) Rates reflect increases of 5% for 2015 through 2020. These rate increases are essential to sustain our reserve balance and cover any possible increases from Cascade Water Alliance (CWA). We will continue to review the annual rate model to confirm that the proposed increases are necessary. Future water purchased at additional costs will be passed on to ratepayers. We have identified Cascade Water Alliance's revenues and expenditures to better reflect the actual water charges and the respective increases. CWA has proposed rate increases of 2.745% in 2015 and 2016. 2) Connection fees are estimated for the Allentown /Foster Point and Duwamish projects. 3) Cascade Water Alliance is split out to identify the actual costs of purchased water. CWA has scheduled increases in their six -year planning model that will affect our water rates. 4) Debt schedule includes Public Works Trust Fund (PWTF) loans and Bonds. Water Debt Service includes: Expires 2015 2016 1995 E Marginal Bond 2/1/15 387,421.88 0.00 2003 PWTF Duwamish (20 %) 7/1/21 14,960.15 14,887.88 2004 PWTF Allentown (26%) 7/1/24 84,656.76 84,253.64 2006 Bond Allentown (26 %) 12/31/26 63,115.00 62,907.00 Total $540,153.79 $162,048.52 5) An Interfund Utility Tax was approved by Ordinance No. 2258 in October 2009 for the water, sewer, and surface water utilities. Ordinance 2298 amended that ordinance in July 2010. Gross revenues were taxed 15% from December 31, 2008 through April 30, 2010 and are currently taxed 10% from May 1, 2010 through December 31, 2015. 6) The Working Capital Reserve Fund's policy was updated in 2012 per Resolution No. 1774 to maintain an adequate fund balance in each of the enterprise funds. For the Enterprise Funds, the unrestricted fund balance shall equal or exceed 20% of the previous year's revenue, exclusive of significant non - operating, non - recurring revenues. 7) The Senior Water /Sewer Engineer's salary and benefits are split evenly between the water department and the sewer department. Water Enterprise Fund The City's Enterprise Funds account for utility operations that are self- supported through user charges. The utilities are financed and operated like a private business enterprise which requires periodic determination of revenues earned; expenses incurred, and net income for capital maintenance, public policy, management control and accountability. The Water Fund accounts for operations and capital improvements to provide water to a portion of City residents. King County Water District 125 and Highline Water District also supply water to City residents. 367 2015 - 2016 Biennial Budget City of Tukwila, Washingon ATTACHMENT E City of Tukwila SEWER ENTERPRISE FUND 2015 - 2020 Analysis in OOO's REVENUES 2012 Actual 2013 Actual 2014 Budget 2015 2016 2017 2018 2019 2020 Totals +20% Monthly Sewer Charges +20% +15% +10% +5% +5% +5% +5% +4.3% 1 King County Metro Sewer (1) 3,611 3,447 3,749 4,022 4,191 4,254 4,322 4,381 4,513 25,683 Regular City Sewer (2) 2,693 3,759 2,896 3,500 3,553 3,695 3,843 3,997 4,137 22,724 Subtotal Sewer Revenue 6,304 7,206 6,645 7,522 7,744 7,949 8,165 8,378 8,650 48,407 Other Misc. Revenue 200 143 150 165 165 200 210 220 230 1,190 Grant /Bonds /PWTF 2 45 705 455 290 0 0 0 2,133 2,878 Sewer Connection Fees (3) 104 249 120 120 125 125 100 100 100 670 Total Revenues 6,610 7,643 7,620 8,262 8,324 8,274 8,475 8,698 11,113 53,145 EXPENDITURES Sewer Operations & Maintenance King County Metro Sewer (4) 3,611 3,447 3,749 4,022 4,191 4,254 4,322 4,381 4,513 25,683 Regular City Sewer (5) 1,106 1,081 1,012 1,188 1,035 1,250 1,275 1,301 1,327 7,376 Debt Service (6) 356 353 394 396 395 389 390 387 388 2,345 Interfund Utility Tax (7) 10% 647 737 680 769 791 815 837 860 888 4,960 Engineering Labor (9) 85 118 77 77 78 80 83 85 87 490 Subtotal 5,805 5,736 5,912 6,452 6,490 6,788 6,907 7,014 7,203 40,854 Sewer Capital - ClP Program 484 473 1,700 2,180 3,307 1,340 1,240 1,823 3,603 13,493 Total Expenditures 6,289 6,209 7,612 8,632 9,797 8,128 8,147 8,837 10,806 54,347 FUND BALANCE Change in Fund Balance (a) 321 1,434 9 (370) (1,473) 146 327 (139) 307 (1,202) Beginning Balance 1,890 2,199 2,259 4,472 4,102 2,629 2,775 3,103 2,964 4,472 Ending Balance 2,211 3,633 2,268 4,102 2,629 2,775 3,103 2,964 3,270 3,270 Fund Balance: Reserved-20% of prior year's revenue 1,322 1,104 _ 1,520 1,561 1,607 1,655 1,695 1,740 1,740 Unreserved 2,311 1,163 2,583 1,068 1,169 1,448 1,269 1,531 1,531 Ending Balance 2,211 3,633 2,268 4,102 2,629 2,775 3,103 2,964 3,270 1 3,270 (a) Revenues in excess of (less than) expenditures 368 2015 - 2016 Biennial Budget City of Tukwila, Washingon ATTACHMENT E -1 NOTES TO SEWER ENTERPRISE FUND 1) King County Metro sewer and Tukwila's sewer have been split out to present the revenues separately. Metro increases will be passed through to the sewer ratepayers. King County Metro sewer fees will increase 5.6% in 2015 per KC Ordinance No. 17825 and we have factored in potential King County increases for 2016 through 2020. 2) A 10% rate increase is proposed for Tukwila sewer in 2015 with 5% increases in 2016 through2020. We will continue with the annual rate model review to confirm that the proposed increases are necessary. 3) Sewer connection fees for Allentown Phase I and Allentown /Foster Point Phase II. 4) King County Metro Sewer treatment fees are passed through to ratepayers. 5) City's basic operation and maintenance costs. An additional Maintenance and Operations Specialist position is needed in the Sewer department, but this new position has been delayed indefinitely in order to build up the Sewer fund's reserves. 6) Includes the Public Works Trust Fund (PWTF) Loan and the 2006 Bond for the Allentown /Foster Point Phase II Sewer Improvement Project. Sewer Debt Service includes: Expires 2013 2014 2004 PWTF Allentown (62 %) 7/1/24 $201,873.82 $200,912.51 2006 Bond Allentown (62 %) 12/31/26 150,505.00 150,009.00 2013 PWTF CBD Sewer Rehab 12/31/33 44,000.00 44,000.00 Total $396,378.82 $394,921.51 7) An Interfund Utility Tax was approved by Ordinance No. 2258 in October 2009 for the water, sewer, and surface water utilities. Ordinance 2298 amended that ordinance in July 2010. Gross revenues will be taxed 15% from December 31, 2008 through April 30, 2010 and taxed 10% from May 1, 2010 through December 31, 2015. 8) The Working Capital Reserve Fund's policy was updated in 2012 per Resolution No. 1774 to maintain an adequate fund balance in each of the enterprise funds. For the Enterprise Funds, the unrestricted fund balance shall equal or exceed 20% of the previous year's revenue, exclusive of significant non - operating, non - recurring revenues. 9) The Senior Water /Sewer Engineer's salary and benefits are split evenly between the water department and the sewer department. Sewer Enterprise Fund The City's Enterprise Funds account for utility operations that are self - supported through user charges. The utilities are financed and operated like a private business enterprise which requires periodic determination of revenues earned; expenses incurred, and net income for capital maintenance, public policy, management control and accountability. The Sewer Fund accounts for operations and capital improvements to provide sanitary sewer to a portion of City residents. Valley View Sewer District also provides sewer in the City. 369 2015 - 2016 Biennial Budget City of Tukwila, Washingon ATTACHMENT F City of Tukwila SURFACE WATER ENTERPRISE FUND 2015 - 2020 Analysis in 000's REVENUES 2012 Actual 2013 Actual 2014 Budget 2015 2016 2017 2018 2019 2020 1 Total +10% +5% +10% +20% X15`% +10% +1050 +10% +10% Annual Billings (Current) (1) 3,669 3,845 4,217 5,066 5,825 6,408 7,049 7,754 8,529 40,631 Other Revenues 55 47 20 30 38 50 60 75 80 333 Grants /Bond Proceeds (2) 131 27 335 6,165 1,105 1,243 3,495 45 95 12,148 Total Revenues 3,855 3,919 4,572 11,261 6,968 7,701 10,604 7,874 8,704 53,112 EXPENDITURES Operations & Maintenance 1,445 1,556 1,752 2,009 1,940 2,061 2,143 2,332 2,426 12,911 Debt Service (3) 308 315 314 313 312 311 310 308 307 1,861 Interfund Utility Tax (4) 10% 369 388 424 510 586 646 711 783 861 4,096 Engineering Labor (6) 301 393 285 514 531 600 624 700 728 3,697 Subtotal 2,423 2,652 2,775 3,346 3,369 3,618 3,788 4,123 4,322 22,565 SSWM Capital - CIP Program 1,170 1,046 3,565 7,775 3,226 3,025 5,505 2,015 1,020 22,566 Total Expenditures 3,593 3,698 6,340 11,121 6,595 6,643 9,293 6,138 5,342 45,131 FUND BALANCE Change in Fund Balance (a) 262 221 (1,768) 140 373 1,058 1,311 1,736 3,362 7,981 Beginning Balance 2,151 2,329 2,085 783 923 1,296 2,354 3,665 5,401 783 Ending Balance 2,413 2,550 317 923 1,296 2,354 3,665 5,401 8,763 8,763 Fund Balance: Reserved (b) 20% of revenue Unreserved 745 770 847 1,019 1,173 1,292 1,422 1,566 1,805 (453) 76 277 1,182 2,374 3,980 7,198 2,550 317 923 1,296 2,354 3,665 5,401 8,763 1,566 1, i 7,198 Ending Balance 2,413 2, 8,763 (a) Revenues in excess of (less than) expenditures (b) Annual reserve balance requirement equals 20% of the prior year operating revenues. 370 2015 - 2016 Biennial Budget City of Tukwila, Washingon ATTACHMENT F -1 NOTES TO SURFACE WATER ENTERPRISE FUND 1) Reflects proposed rate increases of 20% in 2015, 15% in 2016, and 10% in 2017 through 2020. We will continue with the annual rate model review to confirm that the proposed Surface Water rate increases are necessary. The National Pollution Discharge Elimination System (NPDES) permit required by the State Department of Ecology is having a significant impact on the Surface Water fund. For 2015, one new full -time Maintenance & Operations Specialist was added to Operations and Maintenance and two new full -time employees were added to Engineering Labor; a NPDES Inspector and a Habitat Project Manager. 2) Potential grants and /or bond revenue. Included is the estimated Department of Ecology grant for NPDES and King County Flood Control District Opportunity grants as well as significant grant funding for the Chinook Wind Project. 53rd Ave S has proposed grant funding from the State Transportation Improvement Board grant. 3) Debt schedule includes PWTF loans and the 2006 Bond. Debt Service includes: Expires 2004 PWTF Duwamish (15 %) 7/01/21 2004 PWTF Cascade View Const. 7/01/24 2004 PWTF Allentown (12 %) 2006 Bond Allentown (12 %) 7/01/24 12/31/26 Total 2013 12,002.48 233,251.35 39,072.35 29,130.00 $313,456.18 2014 11,944.50 232,140.62 38,886.29 29,034.00 $312,005.41 4) An Interfund Utility Tax was approved by Ordinance No. 2258 in October 2009 for the water, sewer, and surface water utilities. Ordinance 2298 amended that ordinance in July 2010. Gross revenues will be taxed 15% from December 31, 2008 through April 30, 2010 and taxed 10% from May 1, 2010 through December 31, 2015. 5) The Working Capital Reserve Fund's policy was updated in 2012 per Resolution No. 1774 to maintain an adequate fund balance in each of the enterprise funds. For the Enterprise Funds, the unrestricted fund balance shall equal or exceed 20% of the previous year's revenue, exclusive of significant non - operating, non - recurring revenues. 6) Cost of engineering to support capital projects, NPDES, and operation efforts in- house. Surface Water Enterprise Fund The City's Enterprise Funds account for utility operations that are self - supported through user charges. The utilities are financed and operated like a private business enterprise which requires periodic determination of revenues earned; expenses incurred, and net income for capital maintenance, public policy, management control and accountability. The Surface Water Enterprise Fund accounts for operations and capital improvements for the City's storm drainage and surface water management function. Surface Water projects are required to meet Federal, State and local mandates. The largest contributor to the surface water enterprise fund is the City of Tukwila. 371 2015 - 2016 Biennial Budget City of Tukwila, Washingon ATTACHMENT G City of Tukwila GOLF ENTERPRISE FUND 2015 - 2020 Analysis in 000's REVENUES 2012 2013 2014 Actual Actual Budget 2015 2016 2017 2018 2019 2020 Total Green Fees & Instructions (1) Merchandise & Snack Sales Rentals (Clubs & Carts) Concession Proceeds Excise Tax & Interest Earnings Transfer In for Bond (2) General Fund Contribution (3) Total Revenues EXPENDITURES Operations & Maintenance (4) 1,335 1,348 1,448 1,484 1,525 1,535 1,566 1,597 1,629 9,336 Admission Tax 59 58 56 60 60 60 60 60 60 360 Indirect Cost Allocation (5) 15 193 197 174 177 177 177 177 177 1,059 Debt Service (6) Subtotal 1,409 1,599 1,701 1,718 1,762 1,772 1,803 1,834 1,866 10,755 Golf Capital - CIP Program 0 0 50 50 50 50 50 50 50 300 Total Expenditures 1,409 1,599 1,751 1,768 1,812 1,822 1,853 1,884 1,916 11,055 1,006 973 1,024 1,030 1,065 1,070 1,105 1,110 1,145 140 140 137 150 155 155 160 160 165 188 187 192 190 190 193 193 196 196 91 95 85 96 98 100 102 104 106 25 9 4 4 4 4 4 4 4 0 0 0 0 0 0 0 0 0 225 400 600 ■ 300 300 300 300 300 300 6,525 945 1,158 606 24 0 1,800 1,675 1,804 2,042 • 1,770 1,812 1,822 1,864 1,874 1,916 11,058 0 0 0■ 0 0 0 0 0 0 0 FUND BALANCE Change in Fund Balance (a) 266 205 291 2 0 0 11 (10) 0 3 Beginning Balance 140 404 537 887 889 889 889 900 890 887 Ending Balance 406 609 828 889 889 889 900 890 890 890 Fund Balance: Reserved (b) 20% of revenue Unreserved 335 361 ■ 406 354 362 364 373 375 274 467 ■ 483 535 527 536 517 515 383 507 Ending Balance 406 609 828 ■ 889 889 889 900 890 890 890 (a) Revenues in excess of (less than) expenditures (b) Annual reserve balance requirement equals 20% of the prior year operating revenues. 372 2015 - 2016 Biennial Budget City of Tukwila, Washingon ATTACHMENT G -1 NOTES TO GOLF ENTERPRISE FUND 1) Green Fees and Instruction are expected to increase modestly as a function of both increased instruction for new and young players and periodic greens fee increases. This model allows for a slight growth in golf rounds and includes an increase in green fees every two years to keep current with the market. 2) The Golf Course's share of general obligation bond 2003 was assumed by a governmental fund in 2011. 3) General Fund Contribution is the portion of the City's sales tax revenue that will be transferred to the 411 Golf fund to cover Admission tax, Indirect Cost Allocation, and Working Capital Reserves. 4) Operations and Maintenance does not include the Parks and Recreation's Director's 25% of salary and benefits. The Golf Maintenance building is covered 50 %/50% between Golf and the Parks Department. 5) Indirect Cost Allocation will be calculated on an annual basis. 6) The Working Capital Reserve Fund's policy was updated in 2012 per Resolution No. 1774 to maintain an adequate fund balance in each of the Enterprise Funds. For the Enterprise Funds, the unrestricted fund balance shall equal or exceed 20% of the previous year's revenue, exclusive of significant non - operating, non - recurring revenues. Golf Enterprise Fund The City's Enterprise Funds account for operations that are self- supported through user charges. The funds are financed and operated like a private business enterprise which requires periodic determination of revenues earned, expenses incurred, and net income for capital maintenance, public policy, management control and accountability. The Golf Enterprise Fund accounts for operation, maintenance, debt service and improvements of the municipal golf facility. The difference between the other utility enterprise funds is that Golf has voluntary users as opposed to involuntary users of the water, sewer, and surface water funds. 373 2015 - 2016 Biennial Budget City of Tukwila, Washingon This page intentionally left blank 374 2015 - 2016 Biennial Budget City of Tukwila, Washington 2015 - 2016 BIENNIAL BUDGET APPENDICES I. POLICIES Page Financial Policies 377 Capital Improvement Program Policies 379 Debt Policy 381 Reserve Policy... 390 II. CITY INFORMATION Classification of Expenditures by Object 392 2015 Position Salary Schedule 394 Staffing Levels 397 Relationship Between Functional Units and Funds 399 City Statistics... 400 Major Employers 401 Principal Property Taxpayers 402 Glossary of Terms 403 List of Acronyms and Abbreviations 408 375 2015 - 2016 Biennial Budget City of Tukwila, Washingon This page intentionally left blank 376 2015 - 2016 Biennial Budget City of Tukwila, Washingon FINANCIAL POLICIES The City's Financial Policies are intended to serve as a Council- approved set of values and expectations for Council Members, City staff, citizens and other interested parties who may do business with the City. The use of the term "City" refers to all City officials and staff who are responsible for the activities to carry out these policies. The policies describe expectations for financial planning, budgeting, accounting, reporting and other management practices. They have been prepared to assure prudent financial management and responsible stewardship of the City's financial and physical resources. The debt policy and reserve fund policy can be found in the appendix of the budget document. Other policies adopted by the City include: Financial Planning Model Policies The Six -Year Financial Planning Model and Capital Improvement Program is the primary financial policy document. It represents the culmination of all financial policies. Revenues Policy FP -1 - Revenues will be estimated on a conservative basis. Increases greater than inflation in Attachment A, Revenues and Expenditures Governmental Funds, will require additional documentation. Policy FP -2 -Major revenue sources will require explanation in Attachment A -1, Notes to Revenues, Expenditures and Fund Balance. Operations & Maintenance Expenditures Policy FP -3 - Expenditures for the General Fund operations (Attachment B, General Fund Operating Expenditures) will only include basic inflationary increases at the beginning of the budget preparation process. Proposed increases in programs or personnel will require an issues and options paper and Council approval before being added to the operating expenditures estimate. Capital Expenditures Policy FP -4 - Project capital grants with local matching requirements can only be applied for with express approval by the City Council. Grant applications shall be made only for projects listed in the six -year Capital Improvement Program. Policy FP -5 - If the proposed grants or mitigation are either not funded or are reduced, the respective project will be re- evaluated on the basis of its value and priority level placement in the Capital Improvement Program. Policy FP -6 - The financing of limited benefit capital improvements (i.e. private development) should be borne by the primary beneficiaries of the improvement. The principle underlying limited benefit is that the property is peculiarly benefited and 377 2015 - 2016 Biennial Budget City of Tukwila, Washingon therefore the owners do not in fact pay anything in excess of what they receive by reason of such improvement. Enterprise Funds Policy FP -7 - Each Enterprise Fund will be reviewed annually and it must have a rate structure adequate to meet its operations & maintenance and long -term capital requirements. Policy FP -8 - Rate increases should be small, applied frequently, and staggered to avoid an overly burdensome increase and undue impact in any given year. Policy FP -9 - Rate increases of external agencies (i.e. King County secondary wastewater treatment fees) will be passed through to the users of the utility. Other General Financial Policies Policy GF -1 - The City's various user charges and fees will be reviewed at least every two years for proposed adjustments based on services provided and comparisons with other jurisdictions. Policy GF -2 - The Finance Director will provide a financial status update at least quarterly. Policy GF -3 - Budget amendments during the year will be approved by budget motion until the end of the budget year, when a formal comprehensive budget amendment is submitted. Policy GF -4 - The City shall, whenever practical and advantageous, take advantage of grants, loans, or other external financing sources. With the exception of capital improvement program grants requiring a local match, staff shall report to and seek the approval of the appropriate council committee before finalizing the grant. 378 2015 - 2016 Biennial Budget City of Tukwila, Washingon CAPITAL IMPROVEMENT PROGRAM POLICIES 1) Utility rates should be structured to ensure adequate infrastructure development and replacement. 2) Late -comer agreements (where appropriate) shall be considered an acceptable means of funding capital projects, improvements and replacements, in whole or in part. 3) Infrastructure improvements such as water reuse should consider conservation of resources such as water and electricity. 4) For City - scheduled projects located on residential streets, the City will evaluate for inclusion the costs of undergrounding the overhead utilities that exist within the right -of -way. 5) Right -of -way agreements for cable and electrical services should be utilized to discourage excessive wiring throughout the City. 6) Donation of the property needed for rights -of -way and easements shall be pursued. 7) Residential street designs will follow basic designs for arterials, collectors, and local access streets. Designs to accommodate individual properties shall be avoided. 8) The City strongly encourages design of connecting streets. 9) Residential streets with safety issues, high traffic volumes, high pedestrian activity and poor roadway conditions will be considered the highest priority projects. 10) A majority of citizens on a street may petition the City to set up a Local Improvement District (LID) to pay for residential street improvement projects, sidewalks and undergrounding of utilities. The City will evaluate the possibility of paying for the design, preliminary engineering, construction engineering, and LID formulation. The residents will pay for undergrounding utilities in the street, undergrounding from the street to their house, the actual construction costs, and for any improvements on private property such as rockeries, paved driveways, or roadside plantings. 11) Capital improvements shall be coordinated, whenever feasible, with related improvements of other jurisdictions. 12) Capital Improvement Program (CIP) projects shall, whenever possible, take advantage of grants, loans or other financing external to the City. Staff shall obtain approval from the appropriate committee before applying for grants, and the Committee Chair shall report for approval the proposed applications to the full Council. Grant applications shall be made only for projects listed in the six -year Capital Improvement Program. Staff shall also get approval from the full Council before accepting grants. 13) Current arterial street improvements determined in the six -year CIP may be funded through a LID or financing external to the City. The City may participate by using operating 379 2015 - 2016 Biennial Budget City of Tukwila, Washingon revenues, grants or bonds based on health and safety needs or public benefit. The City may participate in the funding by financing the preliminary engineering design and professional service costs associated with planning and creating the LID. 14) Street and road improvement projects on slopes will include roadside plantings wherever feasible to help mitigate the land used for roadway and sidewalk improvements. 15) The first 1/4 -cent real estate transfer tax shall be dedicated to park and open space land acquisition. The second 1/4 -cent tax shall be used for arterial streets along with the parking tax. 16) Non - transportation capital projects and improvements (i.e. new community center) shall be funded by operating revenues, grants or bonds as determined in the six -year Financial Planning Model. 17) A dedicated facility replacement fund will be used to help pay for future facilities. 18) Transportation improvements will be coordinated with related improvements such as utility, landscaping, sidewalks, etc. 19) No capital improvement projects located outside the city limits will be approved without specific City Council approval. 20) Policies will be reviewed annually and in concert with the adoption of growth management policies to ensure continuity. 21) Street and road improvement projects shall be evaluated for the inclusion of features that support the Walk and Roll Plan in order to encourage walking, bicycling, and transit use. 22) Transportation impact fees shall be collected so that "growth may pay for growth" and growth- caused improvements may be constructed. A summary of the Capital Improvement Program can be found in the Capital Budget tab section. The 2015 -2016 Biennial Budget incorporates the first two years of the Capital Improvement Program. 380 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEBT POLICY City of Tukwila Washington Resolution Noy. A RESOLUTION OF THE CITY COUNCPL OF THE CPTY OF TUKWILA, WASHINGTON, ADOPTING A DEBT POLICY AND PROVIDING FOR APPROPRIATE MANAGEMENT OF DEBT ISSUED BY THE CITY OF TUKWLA. WHEREAS, a debt policy and appropriate management of debt issued by the City is an important factor in measuring the City's financial performance and condition; and WHEREAS, proper ruse and management of borrowing can yield significant advantages;, and WHEREAS, the use of debt is a mechanism to equalize costs of needed improvements to both present and future citizens; and WHEREAS, rt is the responsibility of the City Council of the City of Tukwila to provide policy direction through the passage of notion$ and ordinanoes, adoption of resolutions, and final approval of the budget; and 'WHEREAS, a debt p o I cy establishes the purpose, type, and use of debt; responsibilities of various City officials; method of sale of b ❑ nds; refu ndings (bonds or notes); structural elements; credit objective; and the use of professional and other service providers; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWIL.A, WASHINGTON, HEREBY RESOLVES AS FOLLOWS: Section 1. The debt policy dated August 2014, attached hereto as "Exhibit A," is hereby adopted by this reference as tf set forth in full. Section 2_ The cleft policy shall be reviewed can a regular basis and updated as necessary 381 2015 - 2016 Biennial Budget City of Tukwila, Washingon PASSE[ EIY THIS CPV( COkli4C411. OF THE CI OF T UKWILA, WASI-FINGTON, at a Regular Meeiing thereof tlria L.. day or , 20°14,. ATTE.STLAUTHENTTIICATEO APPROVED AS TO FORM 8Y: Rachel Turpin, C . Atiomey .Stef De areen Quinn, Couricil President Filed with the City Cleric: g I'IV PRE-sad by the City Council: IR uluilrrro Number: 1.P/0 r 382 2015 - 2016 Biennial Budget City of Tukwila, Washingon CITY OF TUKWILA DEBT POLICY A debt policy and appropriate management of debt issued by the City of Tukwila (the "City ") is an important factor in measuring its financial performance and condition. Proper use and management of borrowing can yield significant advantages. From a policy perspective, the City uses debt as a mechanism to equalize the costs of needed improvements to both present and future citizens. SECTION 1. PURPOSE, TYPE AND USE OF DEBT In the issuance and management of debt, the City shall comply with the Washington State constitution and with all other applicable legal requirements imposed by federal, state and local laws, rules and regulations. Approval from the City Council (the "Council ") is required prior to the issuance of all debt. Long -term debt will only be used for improvements that cannot be financed from current revenues or to fulfill the purposes set forth in the first paragraph of this Debt Policy (the "Policy "). Long -term debt will only be issued after reviewing the impact on the Six Year Financial Planning Model and its policy guidelines. When both tax exempt and taxable debt is under consideration, priority will be given to issuing the tax exempt debt, unless otherwise justified. Limited Tax General Obligation (LTGO) Bonds. The City is authorized to sell LTGO bonds under RCW 39.36.020, subject to the approval of the Council. LTGO bonds will be issued only if: (1) a project requires funding not available from alternative sources; (2) the project has a useful life longer than five years, and the Council determines it is appropriate to spread the cost over that useful life, to achieve intergenerational equity, so those benefiting will also be the ones paying; (3) matching money is available which may be lost if not applied for in a timely manner; or (4) emergency conditions exist as determined by the Council. LTGO (non- voted) debt of the City shall not exceed an aggregate total of 1.5 percent of the City's assessed value of taxable property within the City. Unlimited Tax General Obligation (UTGO) Bonds. The City is authorized to sell UTGO bonds under RCW 39.36.020, subject to the approval of the Council, and subject to voter approval. UTGO debt will be used for capital purposes when the use of an excess tax levy is necessary for debt service payments. No combination of UTGO (voter approved) debt and LTGO debt of the City shall exceed an aggregate total of: (a) 2.5 percent of the City's assessed value of the taxable property within the City for general purposes; (b) 2.5 percent of the City's assessed value of the taxable property within the City for parks, open spaces and capital facilities associated with economic development; and (c) 2.5 percent of the City's assessed value of the taxable property within the City for utility purposes. Revenue Bonds. The City is authorized to sell revenue bonds under RCW 35.41.030, subject to the approval of the Council. Revenue bonds will be issued to finance the acquisition, construction or improvements to facilities of enterprise systems operated by the City, in accordance with a system and plan of improvements. The enterprise system must be legally authorized for operation by the City. There are no legal limits to the amount of revenue bonds the City can issue, but the City will not incur revenue obligations without first ensuring the ability of an enterprise system to meet all pledges and covenants customarily required by investors in such obligations during the term of the obligation. Local Improvement District Bonds. The City is authorized to sell local improvement district (special assessment) bonds ( "LID bonds ") under RCW 35.45.010, subject to the approval of the Council. LID 383 2015 - 2016 Biennial Budget City of Tukwila, Washingon bonds are issued to finance projects that will provide special benefit to certain property owners. The specially benefiting property owners are levied an assessment, based upon a formula developed to fairly reflect the benefit received by each property owner in the local improvement district. After consideration and review, the City may form local improvement districts upon petition of benefiting property owner(s), unless the Council determines to establish such districts by resolution, pursuant to statutory authority. LIDs for utility improvements may be authorized as ULIDs, which may be financed through issuance of Revenue Bonds. Lease Purchase Financing. Lease purchase financing may be used when the cost of borrowing or other factors make it in the City's best interest. Short -Term Debt. The City is authorized to incur short-term debt under chapter 39.50 RCW, subject to the approval of the Council. Short-term debt may be issued to meet: (1) the immediate financing needs of a project for which long -term financing has been identified and is likely or secured but not yet received; or (2) cash flow needs within authorized budgets and anticipated receipts for the budget year. The Finance Director is authorized to make loans from one City fund to another City fund for periods not exceeding twelve months. The Finance Director or designee is required to assure that the loaning fund will have adequate cash balances to continue to meet current expenses after the loan is made and until repayment from the receiving fund. All interfund short-term borrowing will bear interest based upon prevailing Local Government Investment Pool rates. SECTION 2. RESPONSIBILITIES The primary responsibility for debt management rests with the City's Finance Director. The Finance Director shall (or shall cause the following to occur): • Provide for the issuance of debt at the lowest cost and risk; • Determine the available debt capacity; • Provide for the issuance of debt at appropriate intervals and in reasonable amounts as required to fund approved projects; • Recommend to the Council the manner of sale of debt; • Monitor opportunities to refund debt and recommend such refunding as appropriate; • Comply with all Internal Revenue Service (IRS), Securities and Exchange Commission (SEC) and Municipal Securities Rulemaking Board (MSRB) rules and regulations governing the issuance of debt pursuant to the City's Post Issuance Compliance Policy; • Provide information for and participate in the preparation and review of bond offering or disclosure documents; • Comply with all terms, conditions and disclosures required by Ordinances governing the debt issued; • Submit to the Council all recommendations to issue debt; • Distribute to appropriate repositories, such as the EMMA repository managed by the Municipal Securities Rulemaking Board, information regarding financial condition and affairs at such times and in the form required by contract, regulation and general practice, including Rule 15c2 -12 regarding continuing disclosure; • Provide for the distribution of pertinent information to rating agencies; • Coordinate and lead presentations to rating agencies, when appropriate; 384 2015 - 2016 Biennial Budget City of Tukwila, Washingon • Maintain a database with all outstanding debt; • Apply and promote prudent fiscal practices; • Select a qualified financial advisor with experience in municipal finance in Washington, and registered with the SEC and MSRB as a "municipal advisor," and • Account for and pay all bonded indebtedness for the City , by specifically providing for the timely payment of principal of and interest on all debt; and ensuring that the fiscal agent receives funds for payment of debt service on or before the payment date. The Council shall: • Approve the Debt Policy; • Approve indebtedness; • Approve budgets sufficient to provide for the timely payment of principal and interest on debt; • Determine the most appropriate financing plan for proposed debt, based on recommendation from the Finance Director, upon advice of the City's financial advisor; and • By Ordinance, delegate broad or limited authority to the Finance Director relative to execution of a financing plan approved by the Council. SECTION 3: METHOD OF SALE OF BONDS Competitive Sale. The Finance Director may, upon the advice of the City's financial advisor, submit to the Council a recommendation to sell debt on a competitive bid basis. City debt issued on a competitive bid basis will be sold to the bidder proposing the lowest true interest cost to the City. Such bid may take the form of electronically transmitted offers to purchase the bonds. Negotiated Sale. The Finance Director may, upon the advice of the City's financial advisor, submit to the Council a recommendation to sell debt on a negotiated basis. If debt is sold on a negotiated basis, the negotiations of terms and conditions shall include, but not be limited to, prices, interest rates, redemption provisions and underwriting compensation. The Finance Director, with the assistance of its financial advisor, shall evaluate the terms offered by the underwriter including comparison of terms with prevailing terms and conditions in the marketplace for comparable issues. If more than one underwriter is included in the negotiated sale of debt, the Finance Director shall establish appropriate levels of liability, participation and priority of orders and, with the assistance of its financial advisor, oversee the bond allocation process. Private or Direct Placement. When deemed appropriate to minimize the direct or indirect costs and risks of a debt issue, the Finance Director will, upon the advice of the City's financial advisor, submit to the Council a request to incur debt issue through a private placement or direct bank placement. SECTION 4. REFUNDING BONDS OR NOTES Refundings will be conducted in accordance with chapter 39.53 RCW. Unless otherwise justified, the City will refinance debt to either achieve debt service savings as market opportunities arise, or to eliminate restrictive covenants. 385 2015 - 2016 Biennial Budget City of Tukwila, Washingon Unless otherwise justified, an "advance refunding" transaction will require a present value savings of five percent of the principal amount of the debt being refunded. In addition to the savings, any determination to refund debt should take into consideration all costs and negative arbitrage in the refunding escrow. A "current refunding" transaction will require present value savings in an amount or percentage to be determined by the Finance Director based upon the advice of the City's financial advisor. SECTION 5. STRUCTURAL ELEMENTS Maturity Term. The City shall issue debt with an average life less than or equal to the average life of the assets being financed. Unless otherwise stated in law, the final maturity of the debt shall be no longer than 40 years (RCW 39.46.110). Debt Service Structure. Unless otherwise justified and deemed necessary, debt service should be structured on a level annual basis. Refunding bonds should be structured to produce debt service savings as determined by the Finance Director, based upon the advice of the City's financial advisor, to be in the best interest of the City. Unless specifically justified and deemed necessary, debt shall not have capitalized interest. If appropriate, debt service reserve funds may be used for revenue bonds. Maturity Structure. The City's long -term debt may include serial and term bonds. Unless otherwise justified, term bonds should be sold with mandatory sinking fund requirements. Price Structure. The City's long -term debt may include par, discount and premium bonds. Discount and premium bonds must be demonstrated to be advantageous relative to par bond structures, given applicable market conditions and the City's financing goals. Interest Payments. Unless otherwise justified and deemed necessary, long -term debt will bear interest payable semiannually. Redemption Features. For each transaction, the City shall evaluate the costs and benefits of call provisions. Capitalization. Debt service reserves may be capitalized for enterprise activities only. Costs of issuance may be capitalized for all debt. Interest costs may be capitalized upon the advice of the City's financial advisor for any type of debt. Bond Insurance. The City may evaluate the costs and benefits of bond insurance or other credit enhancements. Any credit enhancement purchased by the City shall be competitively procured unless otherwise justified. Tax - exemption. Unless otherwise justified and deemed necessary, the City shall issue its debt on a tax - exempt basis. Taxable debt may be justified based on a need for flexibility in use of proceeds, or when expected to reduce burdens relative to IRS rules. SECTION 6. CREDIT OBJECTIVE The City shall seek to maintain and improve its bond rating or ratings, as applicable. 386 2015 - 2016 Biennial Budget City of Tukwila, Washingon SECTION 7. USE OF PROFESSIONALS AND OTHER SERVICE PROVIDERS Bond Counsel. All debt issued by the City will include a written opinion by bond counsel affirming that the City is authorized to issue the debt, and that all statutory requirements have been met. The bond counsel opinion and other documents relating to the issuance of debt will be prepared by nationally recognized bond counsel with extensive experience in public finance and tax issues. Bond counsel will be appointed by the Finance Director consistent with the City's general authority to contract. . Financial Advisor. The Finance Director will appoint a financial advisor for each debt issue, or for a specified term, consistent with the City's general authority to contract. The financial advisor shall be nationally recognized, have comprehensive municipal debt experience, including debt structuring and pricing of municipal securities, be registered as a "municipal advisor" with the MSRB and SEC, and have knowledge of State laws relating to City finances. The City financial advisor is to be available for general purposes, and will assist the City with all financing issues. In no case shall the financial advisor serve as underwriter for the City's debt issues. Underwriter. The Finance Director in consultation with the City's financial advisor will select an underwriter for any negotiated sale of bonds. The selection of an underwriter may be for an individual bond issue, series of financings or a specified time period, as determined by the Finance Director. Depending upon the nature and amount of each financing, the Finance Director is authorized, in consultation with the City's financial advisor, to appoint more than one underwriter for each financing and to designate one underwriting firm as the managing underwriter. Other Service Providers. Professional services such as verification agent, escrow agent or rebate analyst shall be appointed by the Finance Director in consultation with the City's financial advisor and/or bond counsel. Other City Policies and Procedures. The City shall comply with its Post - Issuance Tax Compliance Policy, and shall provide the appropriate department heads and staff with educational opportunities to ensure they are aware of requirements that may pertain to bond financed facilities and assets relating to their duties. SECTION 8. POST - ISSUANCE COMPLIANCE PROCEDURES Continuing Disclosure Obligations for All Bonds Purpose. At the time of issuance of any Bonds, regardless of tax status, the City is required to enter into a Continuing Disclosure Undertaking ( "Undertaking ") in order to allow the underwriter of the Bonds to comply with Securities and Exchange ( "SEC ") Rule 15(c)2 -12. The Undertaking is a contract between the City and the underwriter in which the City agrees to provide certain information to an "information repository" operated by the Municipal Securities Rulemaking Board ( "MSRB ") to ensure investors have access to annual updates and related events that occur during the year. Responsibility for Undertaking. The Finance Director is responsible for negotiating the terms of and complying with each of the City's Undertakings. The Finance Director will negotiate the terms of the Undertaking at the time of each bond issuance, with a goal of meeting the requirements of Rule 387 2015 - 2016 Biennial Budget City of Tukwila, Washingon 15(c)2 -12, without undue burden on the City. The Finance Director will strive to ensure that each Undertaking is similar to prior Undertakings to the extent possible, to simplify future compliance. Compliance with Undertaking. The Finance Director will have responsibility for ensuring compliance with each Undertaking, which activities may be delegated to staff within the finance depaitment. This will require certain annual filings, by a set due date, as well as periodic filings as certain specified events arise. Filings are to be made through the Electronic Municipal Market Access ( "EMMA ") portal, managed by the MSRB. The Finance Director is responsible for knowing the terms of the City's Undertakings, and ensuring appropriate staff within the finance department and other departments of the City are aware of the events that may require a filing Certification of Compliance. At the time of each subsequent bond issue, the Finance Director is responsible for reviewing all prior compliance, and providing a statement as to that prior compliance, as required by Rule 15(c)2 -12. Each official statement will include a statement that describes compliance (or non - compliance) with each prior undertaking, which statement will be certified by the Finance Director. Compliance Relating to Tax Exempt Bonds Purpose. The purpose of these post- issuance compliance procedures ( "Compliance Procedures ") for tax - exempt bonds and other obligations issued by the City for which federal tax exemption is provided by the Internal Revenue Code of 1986, as amended (the "Code "), is to facilitate compliance by the City with the applicable requirements of the Code that must be satisfied after the issue date of the bonds to maintain the tax exemption for the bonds after the issue date. Responsibility for Monitoring Post - Issuance Tax Compliance. The City Council of the City has the overall, final responsibility for monitoring whether the City is in compliance with post- issuance federal tax requirements for the City's tax - exempt bonds. However, the City Council has delegated the primary operating responsibility to monitor the City's compliance with post- issuance federal tax requirements for the City's bonds to the Finance Director and has authorized and directed the Finance Director of the City to adopt and implement on behalf of the City these Compliance Procedures. Arbitrage Yield Restriction and Rebate Requirements. The Finance Director will maintain or cause to be maintained records of: (a) purchases and sales of investments made with bond proceeds (including amounts treated as "gross proceeds" of bonds under section 148 of the Code) and receipts of earnings on those investments; (b) expenditures made with bond proceeds (including investment earnings on bond proceeds) in a timely and diligent manner for the governmental purposes of the bonds, such as for the costs of purchasing, constructing and/or renovating property and facilities; (c) information showing, where applicable for a particular calendar year, that the City was eligible to be treated as a "small City" in respect of bonds issued in that calendar year because the City did not reasonably expect to issue more than $5,000,000 of tax - exempt bonds in that calendar year; (d) calculations that will be sufficient to demonstrate to the Internal Revenue Service ( "IRS ") upon an audit of a bond issue that, where applicable, the City has complied with an available spending exception to the arbitrage rebate requirement in respect of that bond issue; (e) calculations that will be sufficient to demonstrate to the IRS upon an audit of a bond issue for which no exception to the arbitrage rebate requirement was applicable, that the rebate amount, if any, that was payable to the United States of America in respect of investments made with gross 388 2015 - 2016 Biennial Budget City of Tukwila, Washingon proceeds of that bond issue was calculated and timely paid with Form 8038 -T timely filed with the IRS; and (f) information and records showing that investments held in yield- restricted advance refunding or defeasance escrows for bonds, and investments made with unspent bond proceeds after the expiration of the applicable temporary period, were not invested in higher - yielding investments. Restrictions on Private Business Use and Private Loans. The Finance Director will adopt procedures calculated to educate and inform the principal operating officials of those departments, including utility depailinents, if any, of the City (the "users ") for which land, buildings, facilities and equipment ( "property ") are financed with proceeds of tax - exempt bonds about the restrictions on private business use that apply to that property after the bonds have been issued, and of the restriction on the use of proceeds of tax - exempt bonds to make or finance any loan to any person other than a state or local government unit. In particular, following the issuance of bonds for the financing of property, the Finance Director shall provide to the users of the property a copy of these Compliance Procedures and other appropriate written guidance advising that: (a) "private business use" means use by any person other than a state or local government unit, including business corporations, partnerships, limited liability companies, associations, nonprofit corporations, natural persons engaged in trade or business activity, and the United States of America and any federal agency, as a result of ownership of the property or use of the property under a lease, management or service contract (except for certain "qualified" management or service contracts), output contract for the purchase of electricity or water, privately sponsored research contract (except for certain "qualified" research contracts), "naming rights" contract, "public- private partnership" arrangement, or any similar use arrangement that provides special legal entitlements for the use of the bond - financed property; (b) under section 141 of the Code, no more than 10% of the proceeds of any tax - exempt bond issue (including the property financed with the bonds) may be used for private business use, of which no more than 5% of the proceeds of the tax - exempt bond issue (including the property financed with the bonds) may be used for any "unrelated" private business use —that is, generally, a private business use that is not functionally related to the governmental purposes of the bonds; and no more than the lesser of $5,000,000 or 5% of the proceeds of a tax - exempt bond issue may be used to make or finance a loan to any person other than a state or local government unit; (c) before entering into any special use arrangement with a nongovernmental person that involves the use of bond - financed property, the user must consult with the Finance Director, provide the Finance Director with a description of the proposed nongovernmental use arrangement, and determine whether that use arrangement, if put into effect, will be consistent with the restrictions on private business use of the bond - financed property; (d) the Finance Director is to communicate with the City's bond counsel and/or financial advisor relative to any proposed change in use or special use arrangement that may impact the status of the bonds, before entering into such agreement. 389 2015 - 2016 Biennial Budget City of Tukwila, Washingon RESERVE POLICY City of Tukwila Washington Re nluEion No _ 17.1 94 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, ADOPTING A FUNANCIAL RESERVE POLICY TO MAINTAIN AN ADEQUATE FUND BALANCE, ALLOWING MITIGATION OF RISKS TO REVENUES. WHEREAS, for the bell -being and sustainability of the community, its residents, . and businesses, it is important that the City of Tukwila be prepared to respond to any and all situations that could resJlt in a risk andlor crisis to the City's finances, including but not limited to revenue shortfalls and unanticipated expenditures; and WHEREAS, it is the responsibility of the City Council of the City of Tukwila to provide policy direction for the City's biennial budget through the passage of motions and ordinances, adoption of resolutions, and final approval of said budget; and WHEREAS, a financial reserve polio establishes, attains, and restores minimum fund balances, including self - insured health care reserve funds, and specifies review and reporting of such; NOW, THEREFORE, THE CITY COUNCIL OF THE DIT1f OF TIJKWILA, WASHINGTON, HEREBY RESOLVES AS FOLLOWS: Section 1. At the close of each f seal year, the General Fund balance and the Reserve Fund balance shall each equal or exceed 10% of the previous year General Fund revenue, exclusive of significant non- operating, non - recurring revenues. such as real estate sales or transfers in from other funds. In regard to the Enterprise Funds, at the close of each fiscal year the unrestricted fund balance shall equal or exceed 20% of the previous year revenue, exclusive of significant non - operating, non - recurring revenues such as real estate ales, transfers in frorn other funds or debt proceeds. Section 2. All expenditures from the Rave Fund shall be authorized by the City Council. 390 2015 - 2016 Biennial Budget City of Tukwila, Washingon Section 3. The prescribed minimum fund balances outlined in Section 1 shall be attained no later than the end of the 2014 fiscal year_ Should a fund balance decline below the prescribed minimum balance after 2014, City Administration shall establish a plan, no later than the end of the fiscal year following the year of decline, to restore the fund balance to the prescribed minimum level. The plan shall be presented to and approved by the City Council_ Section 4. In regard to the self - insured health care funds, the City shall maintain a reserve balance in each of its self - insured health care funds m an amount equal to 2.5 times, or 250 %, of the actuarially deterrn ined IBNR (incurred but not reported) reserve. The contingency reserve balance will be combined with the IBNR reserve balance and recorded as one liability in each of the self - insured health care plan fund s. #ion 6. A report showing compliance with the Financial Reserve Policy shall be provided to the City Council an an annual basis, no lamer than July 1 of each year. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof f this / sr day of 6 c Q. , 2012. ATTEST/AUTHENTICATED' + F a- 6r, Chesty O'Flah -rty, MMCP City C:er APPROVED AS TO FORM BY: Sheik), M. Kerslake, City Attorney /1 Verna Seal, o+jr,cil President Filed watt the City Clerk: g Passel by the City Council: Resolution Number: 391 2015 - 2016 Biennial Budget City of Tukwila, Washingon CLASSIFICATION OF EXPENDITURES BY OBJECT OBJECT - Is used to classify expenditures into the appropriate accounting bucket. This term applies to the item purchased or the service obtained for the City. Fund Dept BaSub Element Object Sub - Object xxx xx xxx xxx xx xx Object Codes Defined: 10 Salaries and Wages - Amounts paid for personal services rendered by employees in accordance with the rates, hours, terms and conditions authorized by law or stated in employment contracts. This category also includes overtime and other compensation construed to be salaries and wages. Note: Personal Services do not include fees and out -of pocket expenses for professional or consultant services performed on assignments. Such services are properly classified as Other Services and Charges. 20 Personnel Benefits - The benefits paid by the employer as part of the conditions of current and past employment. 30 Supplies - This is a basic classification of expenditures by object for articles and commodities purchased for consumption or resale. 31 Office and Operating Supplies - Items purchased directly and consumed by a department. Examples: Forms, Chemicals, Publications, Toner, Office Supplies, etc. 32 Fuel Consumed - Includes fuel used to generate power, fuel for heating, and fuel for operating engines and vehicles. Does not include utilities...see object 47. 33 Power, Water, Gas purchased for resale 34 Supplies purchased for inventory for resale 35 Small tools and minor equipment 40 Services - Costs for services other than personal services which are needed by the government. Such services may be provided by a governmental agency or by private business organization. 41 Professional Services - Examples: Accounting and Auditing, Engineering and Architectural, Computer Programming, Management Consulting, Legal, Custodial Cleaning, etc... 42 Communication - Examples: Telephone, Internet, Postage, Fax 43 Travel - Examples: Per Diem, Lodging, Meal, Mileage, Travel Costs 44 Advertising 392 2015 - 2016 Biennial Budget City of Tukwila, Washingon 45 Operating Rental and Leases 46 Insurance - Examples: Fire, Other Casualty, Bonds, Theft, Liability 47 Utility Services - Examples: Gas, Water, Sewer, Electricity, Waste Disposal, Cable TV 48 Repairs and Maintenance - Contracted labor and supplies furnished by contractors. Examples: Building improvements, Structure, Equipment. 49 Miscellaneous - Examples: Dues, Subscriptions and Memberships, Registrations, Judgments and Damages, Printing and Binding, Laundry and Sanitation Services, Filing, Recording and Witness Fees, Contractual Services no otherwise classified. 50 Intergovernmental Services and Other Interfund Payments - This classification is primarily designed to segregate intergovernmental purchases of those specialized services typically performed by local governments. 60 Capital Outlays - Expenditures which result in the acquisition of, rights to, or additions to capital assets, including incidental costs such as legal, appraisal and brokerage fees, land preparation and demolishing buildings, fixtures and delivery costs. 61 Land and Land Improvements - Examples: Easements, Site Improvements, Rights of way, Land Acquisition Costs and related expenditures, intangible rights to land. 62 Building and Structures - Acquisition, Construction and Improvements 63 Other Improvements - Examples: Lighting Systems, Parking Areas, Streets, Sidewalks, Roadways, Signs and Signals, Trails and Bike Paths, Tunnels, Dikes and Levees, Water and Sewer Systems, Culverts, Bridges, Athletic Fields 64 Machinery and Equipment - Examples: Communications, Janitorial, Transportation, Police Dogs, Artwork, Office Furniture and Equipment, Heavy Duty Work Equipment, Computer Software /Hardware. 70 Debt Service Principal - Used for Bonds and Loan Principal 80 Debt Service Interest and Related Costs - Used for Interest, Issuance Costs on External Debt. 393 2015 - 2016 Biennial Budget City of Tukwila, Washingon 2015 POSITION SALARY SCHEDULE Elected Officials Minimum Maximum COUNCIL MEMBER 12,600 15,000 MAYOR 101,335 101,335 Fire IAFF Minimum Maximum FIRE BATTALION CHIEF 108,569 108,569 FIRE CAPTAIN 96,035 96,035 FIREFIGHTER 66,806 83,514 Non - represented Minimum Maximum ASSISTANT FIRE CHIEF 102,951 131,090 ASSISTANT TO THE CHIEF 61,041 70,233 ASSISTANT TO THE DIRECTOR 64,713 74,493 BUILDING OFFICIAL 91,017 113,759 CITY ADMINISTRATOR 123,024 159,965 CITY CLERK 79,805 95,827 CITY ENGINEER 102,951 131,090 CIVIL SERVICE EXAMINER 61,041 70,233 COMMUNICATIONS & GOV RELATIONS MANAGER 91,017 113,759 COURT ADMINIS I BATOR 95,888 119,866 DCD DIRECTOR 111,029 144,371 DEPUTY CITY CLERK 64,713 74,493 DEPUTY DCD DIRECTOR 95,888 119,866 DEPUTY FINANCE DIRECTOR 95,888 119,866 DEPUTY POLICE CHIEF 107,859 140,307 DEPUTY PUBLIC WORKS DIRECTOR 95,888 119,866 ECONOMIC DEVELOPMENT ADMINISTR 104,028 136,182 ECONOMIC DEVELOPMENT LIAISON 83,354 100,086 EXECUTIVE ASSISTANT 64,713 74,493 FINANCE DIRECTOR 111,029 144,371 FIRE CHIEF 114,897 149,426 HUMAN RESOURCES ANALYST 79,805 95,827 HUMAN RESOURCES ASSISTANT 75,558 90,674 HUMAN RESOURCES DIRECTOR 111,029 144,371 HUMAN RESOURCES TECHNICIAN 57,308 65,961 IT DIRECTOR 111,029 144,371 LEGISLATIVE ANALYST COUNCIL 79,805 95,827 MAINTENANCE OPERATIONS MANAGER 92,657 115,778 PARKS AND RECREATION ANALYST 79,805 95,827 PARKS AND RECREATION DIRECTOR 111,029 144,371 POLICE CHIEF 114,897 149,426 POLICE RECORDS MANAGER 79,805 95,827 PROJECT DEVELOPMENT MANAGER 86,072 105,435 PUBLIC WORKS ANALYST 79,805 95,827 PUBLIC WORKS DIRECTOR 114,897 149,426 SENIOR PROGRAM MANAGER 91,017 113,759 SYSTEMS ADMINISTRATOR 75,558 90,674 394 2015 - 2016 Biennial Budget City of Tukwila, Washingon Police Non - Commisioned Minimum Maximum POLICE RECORDS SPECIALIST 45,552 56,340 SERVICE TRANSPORT OFFICER 52,932 62,880 EVIDENCE TECHNICIAN 52,932 63,612 POLICE INFORMATION ANALYST 60,000 73,752 COMMUNITY POLICING COORD 67,908 78,588 PATROL ADMIN ASSISTANT 46,116 56,400 DOMESTICE VIOLENCE ADVOCATE 53,436 66,336 PROF STAND ADMIN SPECIALIST 50,340 61,188 Police Guild Minimum Maximum MASTER POLICE OFFICER 65,136 82,572 POLICE OFFICER 65,136 82,572 MASTER POLICE SERGEANT 87,636 95,688 POLICE SERGEANT 87,636 95,688 Teamsters ' Minimum Maximum ADMIN SUPPORT ASSISTANT 42,681 51,873 ADMIN SUPPORT COORD 52,265 63,526 ADMIN SUPPORT SPECIALIST 48,874 59,401 ADMIN SUPPORT TECHNICIAN 45,667 55,521 ASSISTANT PLANNER 73,318 89,095 BAILIFF COURT 52,265 63,526 BUSINESS COMMUNITY LIAISON 55,9121 67,981 CODE ENFORCEMENT OFFICER 55,912 67,981 COMBINATION INSPECTOR 64,027 77,834 DATABASE SYSTEMS ADMINISTRATOR 73,318 89,095 DIRECTOR OF INSTRUCTION - GOLF 64,027 77,834 EMERGENCY MANAGEMENT SPECIALIST 51,362 62,479 ENGINEER 78,434 95,350 FACILITIES CUSTODIAN 45,667 55,521 FACILITIES OPS TECHNICIAN 55,912 67,981 FIRE PROJECT COORDINATOR 73,318 89,095 FISCAL COORDINATOR 78,434 95,350 FISCAL SPECIALIST 52,265 63,526 FISCAL SUPPORT 'I'ECHNICIAN 45,667 55,521 FLEET '1'ECHNICIAN 55,912 67,981 GIS COORDINATOR 64,027 77,834 GOLF MAINTENANCE SUPERVISOR 64,027 77,834 INFO TECHNOLOGY SPECIALIST 52,265 63,526 LEAD FACILITIES CUSTODIAN 59,841 72,742 LEAD MAINT SPECIALIST 59,841 72,742 MAINT & OPS FOREMAN 64,027 77,834 MAINT & OPS SPECIALIST 55,912 67,981 MAINT & OPS SUPERIN PENDENT 78,434 95,350 MAINTENANCE SPECIALIST 52,265 63,526 MAINTENANCE TECHNICIAN 36,661 44,554 395 2015 - 2016 Biennial Budget City of Tukwila, Washingon Teamsters (continued) Minimum Maximum MAINTENANCE WORKER 42,681 51,873 MARKETING COMMUNICATIONS COORD 55,912 67,981 NPDES COORDINATOR 78,434 95,350 PARKS MAINTENANCE SUPERVISOR 64,027 77,834 PERMIT COORDINATOR DCD 73,318 89,095 PLANNING SUPERVISOR DCD 89,817 109,193 PLANS EXAMINER 55,912 67,981 POLICE RECORDS SUPERVISOR 59,841 72,742 PROBATION OFFICER COURT 73,318 89,095 PROGRAM MANAGER HUMAN SERVICES 83,942 102,033 PROGRAM MANAGER MARKTNG & TRSM 83,942 102,033 PROJECT INSPECTOR PW ENG 59,841 72,742 PROJECT MANAGER 83,942 102,033 RECREATION PROG ASSISTANT 42,681 51,873 RECREATION PROG COORDINATOR 64,027 77,834 RECREATION PROG SPECIALIST 52,265 63,526 RECREATION SUPERINTENDENT 78,434 95,350 SENIOR ELECTRICAL INSPECTOR 68,483 83,305 SENIOR FISCAL COORDINATOR 83,942 102,033 SENIOR PLANNER DCD 78,434 95,350 SENIOR PLANS EXAMINER DCD 64,027 77,834 SR INFO TECHNOLOGY SPECIALIST 55,912 67,981 SR MAINT & OPS SPECIALIST 59,841 72,742 SR PROJECT INSPECTOR 64,027 77,834 TRAFFIC OPERATIONS COORDINATOR 73,318 89,095 URBAN ENVIRONMENTALIST DCD 39,218 47,672 WATER QUALITY SPECIALIST 59,841 72,742 396 2015 - 2016 Biennial Budget City of Tukwila, Washingon DEPARTMENT Administrative Services (') Council Mayor (b) Human Resources i'6 Finance Recreation Department of Community Development Court (') Police Fire Information Technology 66 Public Works (`) Parks Street Water (`) Sewer (`) Golf Surface Water i`i Equipment Rental STAFFING LEVELS ACTUAL BUDGETED 2004 2005 2006 2007 21.75 22.75 23.75 26.75 7.00 7.00 7.00 7.00 11.50 11.00 11.00 12.00 2008 2009 2010 2011 2012 2013 2014 2015 2016 19.75 - - - - - 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 11.00 16.00 17.00 15.75 16.75 17.75 17.75 21.00 17.00 - - - - - 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 13.00 12.00 11.00 11.00 12.00 12.00 13.00 11.00 12.00 12.00 12.00 12.00 12.00 20.25 22.00 22.50 23.50 23.50 22.50 20.75 16.25 16.25 16.25 16.25 16.50 16.50 19.88 20.88 20.88 20.25 24.25 24.25 23.00 22.63 23.38 22.13 23.00 22.50 22.50 - - - 9.75 8.75 8.75 9.00 9.00 8.75 8.85 8.85 78.00 81.00 83.00 80.00 83.00 82.00 80.00 83.00 88.00 87.50 92.00 93.00 93.00 63.00 67.00 65.00 66.00 64.00 63.00 65.00 66.00 67.00 67.00 67.00 67.00 67.00 - - - 7.00 8.00 8.00 8.00 8.00 7.00 8.00 6.00 6.00 35.00 35.00 34.00 32.00 33.00 32.00 30.00 30.00 30.00 31.00 30.00 28.00 28.00 9.50 10.50 10.25 7.50 7.50 7.50 7.50 7.50 7.50 6.00 7.50 8.50 8.50 11.00 11.00 10.00 11.00 12.00 12.00 11.00 12.00 12.00 12.50 12.00 12.00 12.00 5.00 6.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.50 7.50 3.00 3.00 3.00 3.00 2.00 2.00 1.00 2.00 2.00 2.00 3.00 3.50 3.50 9.50 9.50 9.25 9.25 9.75 9.75 10.00 9.25 8.25 9.25 9.75 8.25 8.25 5.00 7.00 7.00 7.00 8.00 8.00 7.00 8.00 8.00 8.00 7.50 12.50 12.50 4.00 4.00 5.00 4.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 TOTAL 316.38 329.63 329.63 327.25 335.75 331.75 325.00 323.13 331.13 330.38 337.50 343.10 339.10 (a) The departments for Human Resources, Court, City Clerk and Information Technology were previously reported under Administrative Services. 0'L The department of City Clerk began reporting to the Mayor's department in 2009. (`) The department of Public Works began reporting Engineers as allocated to the Water, Sewer and Surface Water department's in 2015. Major Position Changes for 2015 -2016: Mayor: Additions to staff include the position of Economic Development Liaison (1 FTE), Communications Staff (2 FTE) and Administrative Support Coordinator (.25 FTE). Recreation: Additions to staff include the position of Recreation Superintendent (.25 FTE), Recreation Program Coordinator (.5 FTE) and Pre - School Teacher (.5 FTE). There is a reduction in staff for the position of Park and Facility Coordinator (1 FTE). Department of Community Development: Reduction in staff for Senior Planner (1 FTE) moved to the Mayor Department as Economic Development Liaison. Court: Addition to staff include Judge (.1 FTE). Police: Addition to staff include Police Sergeant - Grant funded (1 FTE). Information Technology: Reduction in staff for Admin Support Coordinator (2 FTE) which moved to the Communication division within the Mayor department. Public Works: Additions to staff include the position of Senior Program Manager - Grant funded (1 FTE). The position of Senior Program Manager (1 FTE) was transferred to the Water and Sewer department. The positions of Senior Engineer (1 FTE) and NPDES Coordinator (1 FTE) were transferred to Surface Water. 397 2015 - 2016 Biennial Budget City of Tukwila, Washingon Parks Maintenance: Addition to staff include the position of Park Supervisor (1 FTE) which moved from the Recreation department. Golf: Addition to staff include the position of Director of Golf Instruction (.25 FTE) and reductions in staff for the position of Golf Superintendent (1 FTE) and Golf Maintenance Specialist (.75 FTE) Water: The position of Senior Program Manager (.5 FTE) was transferred from Public Works. Sewer: The position of Senior Program Manager (.5 FTE) was transferred from Public Works. Surface Water: Addition to staff include the position of Maintenance and Operations Specialist (1 FTE), Surface Water Project Manager (1 FTE) and Surface Water Inspector (1 FTE). The position of NPDES Coordinator (1 FTE) and Senior Engineer (1 FTE) were transferred from Public Works. 398 2015 - 2016 Biennial Budget City of Tukwila, Washingon RELATIONSHIP BETWEEN FUNCTIONAL UNITS AND FUNDS The following two tables show the relationship of departments to all funds in the City. 399 Governmental Funds Department General Conting- ency Hotel / Motel Drug Seizure Debt Service Resident- ial Street Bridges & Arterial Streets Land Acq., Rec, Park Dev Facility Replace- ment General Gov't Improve Fire Improve - ments City Council X X Mayor's Office X Mayor's Office X X X X Human Resources X X X City Attorney Finance X X X X Parks & Recreation X X City Attorney X Community Dev. X X Parks & Recreation X X X X Police Community Dev. X X X X Fire X Municipal Court X X Information Tech. X X Police X X X X X Fire X X Information Tech. X Public Works X X X X X X 399 Enterprise, Internal Service Funds Department Water Sewer Foster Golf Course Surface Water Equip Rental & Replace Self- Insured Health Plan LEOFF I Self -Ins Health Plan Firemen's Pension City Council X Mayor's Office X X Human Resources X X Finance X X City Attorney X Parks & Recreation X X X Community Dev. X X Municipal Court X X Police X X X Fire X X X X Information Tech. X X Public Works X X X X X 399 2015 - 2016 Biennial Budget City of Tukwila, Washingon CITY STATISTICS Date of Incorporation June 23, 1908 Form of Government Mayor - Council Type of Government Non - Charter, Optional Code City Area 9.6 Square Miles Population 19,765 Number of City Employees 343 Number of Businesses 2,180 (approximate) Number of people employed in Tukwila 40,700 (approximate) Levy Rate Taxable Property Values $2.89598 $4,913,428,890 Fire Protection- - Number of Fire Personnel: Number of Stations: Number of Responses: Total Fire Loss: 67.00 4 4,799 $523,250 Police Protection- - Number of Police Personnel: 93 Parks and Recreation- - 18 Public Developed Parks Playgrounds Maintained Trails Golf Courses 162 Acres 11 15 Miles 1 Street Miles: 188.2 Miles Libraries- - Number of Libraries: 2 400 2015 - 2016 Biennial Budget City of Tukwila, Washingon MAJOR EMPLOYERS IN TUKWILA Tukwila's residents work in the City and commute to other nearby cities, including Seattle, and Bellevue. The City's economy is based on a variety of government, health care, commercial, and retail enterprises. The largest local employers are listed below: CITY OF TUKWILA, WASHINGTON SCHEDULE 20 PRINCIPAL EMPLOYERS CURRENT YEAR AND NINE YEARS AGO Name of Company /Employer Product or Business 2013 Full & Percentage of Part -Time Total City Employment Employees 2004 Full & Part -Time Employment Percentage of Total City Employees Boeing Company King County Metro Costco Wholesale Boeing Employees Credit Union Group Health Cooperative Nordstrom Red Dot Corporation Macy's United Parcel Service Hartung Glass Industries Inc. Airplane company Transit operating base Cash /carry Warehouse Banking /Credit Union Data Ctr /Lab /Pharmacy /Mfg. Department Store Heater /air conditioning equipment Department Store Postal Delivery Service Manufacturing 7,799 800 727 566 561 523 447 382 329 275 19.80% 2.03% 1.85% 1.44% 1.42% 1.33% 1.13% 0.97% 0.84% 0.70% 11,382 700 314 600 1,800 264 414 288 288 25.94% 1.60% 0.72% 1.37% 4.10% 0.00% 0.60% 0.94% 0.66% 0.66% Sub -total - Major Employers All Other Employment 12,409 16,050 26,983 27,827 TOTAL EMPLOYMENT 39,392 43,877 Source: Tukw ila Finance Department - Business Licenses 401 2015 - 2016 Biennial Budget City of Tukwila, Washingon CITY OF TUKWILA, WASHINGTON SCHEDULE 9 PRINCIPAL PROPERTY TAXPAYERS CURRENT YEAR AND NINE YEARS AGO Type of Business 2013 Assessed Valuation Percent of 2013 Total Assessed Value ) 2004 Assessed Valuation Percent of 2004 Total Assessed Value ) Boeing Company WEA Southcenter LLC La Ranta LP /Segale Properties E Property Tax Dept KIR Tukw ila 050 LLGKIMCO Qw est Corporation (US West Communications) CWWA Tukwila 1 LLC COSTCO Wholesale Sea -Tuk Warehouse LLC Wig Roperties LLC (JC Penney) Jorgensen Forge Corporation Anne Arundel Apartments LLC (Group Health) Puget Sound Energy /Gas - Electric Southcenter Corporate Square Boeing Employees Credit Union BRCP Riverview Plaza LLC Koar - Seatac Partners LP (Embassy Suites) Federated Department Stores (Macys) Merrill Creek Holding LLC (Kenworth Motors) Harnish Group Incorporated Walton CWWA Eproperty Tax Incorporated (McElroy) CHA Southcenter LLC (Doubletree Inn) Home Depot Sterling Realty Organization Low e's HIW Incorporated Hill Investment Company AMB Institutional Alliance Group Health Cooperative Heitman Calw est Industrial TOTALS Airplane company Department Stores Commercial Properties Commercial Properties Commercial Roperties Telephone Utility Investment Property Cash & Carry Warehouse Food Distribution Department Stores Steel Manufacturer Apartments Electric /Gas Utility Hair Loss Center Credit Union Commercial Roperties Lodging Department Stores Truck Manufacturer Truck Equipment Investment Property Lodging Home Improvement Commercial Roperties Home Improvement Commercial Roperties Commercial Roperties Healthcare Adrr in Commercial Roperties Roperty Management $ 422,762,422 298,510,135 165,317,953 119,869,800 82,015,900 78,499,861 40,938,100 37,164,419 34,302,000 33,924,982 32,431,256 29,618,300 28,736,298 27,361,300 26,496,457 25,377,700 22,487,678 21,269,000 20,112,600 17,896,665 17,778,300 17,474,495 15,931,771 14,293,700 13,665,439 7,518,800 $ 1,651,755,331 8.89% $ 419,851,874 12.20% 6.28% 141,434,500 4.11% 3.48% 92,300,242 2.68% 2.52% 49,151,700 1.43% 1.72% 36,003,800 1.05% 1.65% 17,418,740 0.51% 0.86% - 0.78% - 0.72% 18,397,800 0.53% 0.71% 13,672,025 0.40% 0.68% 11,025,216 0.32% 0.62% 0.60% 21,983,036 0.64% 0.58% 0.56% 56,694,529 1.65% 0.53% 0.47% 16,029,335 0.47% 0.45% 31,557,034 0.92% 0.42% 0.38% 10,047,486 0.29% 0.37% 0.37% 17,600,900 0.51% 0.33% 0.30% 7,459,900 0.22% 0.29% 17,099,833 0.50% 0.16% 6,007,100 0.17% 74,506,600 2.17% 31,503,118 0.92% 46,235,000 1.34% 42,612,000 1.24% 34.73% $ 1,178,591,768 34.25% Notes: rai In 2013 the total assessed property value in the City of Tukwila was $4, 756,373,688. °) In 2004 the total assessed property value in the City of Tukwila was $3,441,123,525. Source: King County Department of Assessments 402 2015 - 2016 Biennial Budget City of Tukwila, Washingon GLOSSARY OF TERMS ACCOUNT. A classification established for the purpose of recording revenues and expenditures. ACCOUNTING SYSTEM. The methods and records established to identify, assemble, analyze, classify, record and report a government's transactions and to maintain accountability for the related assets and liabilities. ACCRUAL BASIS. The recording of the financial effects on a government of transactions and other events and circumstances that have cash consequences for the government in the periods in which those transactions, events, and circumstances occur, rather than only in the periods in which cash is received or paid by the government. ANNUAL BUDGET. A budget applicable to a single fiscal year. APPROPRIATED BUDGET. The expenditure authority created by the appropriation bills or ordinances, which are signed into law, and the related estimated revenues. The appropriated budget would include all reserves, transfers, allocations, supplemental appropriations and other legally authorized legislative and executive changes. APPROPRIATION. A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation usually is limited in amount and time it may be expended. ASSESSED VALUATION. A valuation set upon real estate or other property by a government as a basis for levying taxes. BALANCED BUDGET. A budget with revenues equal to expenditures. Total Revenues are equal to or greater than Total Expenses. BARS. Budgeting, Accounting & Reporting System. Refers to the accounting rules established by the Washington State Auditor's Office, including a prescribed chart of accounts. BASIS OF ACCOUNTING. A term used in reference to when revenues, expenditures, expenses and transfers -and the related assets and liabilities -are recognized in the accounts and reported in the financial statements. Specifically, it relates to the timing of the measurements made, regardless of the nature of the measurement, on either the accrual method for proprietary funds or modified accrual method for governmental funds. BENEFITS. Costs paid by the City on behalf of its employees. Examples include: medical and dental insurance, retirement, deferred compensation, life insurance and worker's compensation. BIENNIAL BUDGET. A budget applicable to a two -year period. BUDGET. A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. 403 2015 - 2016 Biennial Budget City of Tukwila, Washingon BUDGET AMENDMENT. The method used to make revisions to the adopted budget. Adjustments are made through an ordinance approved by the City Council. BUDGET CALENDAR. The schedule of events that need to occur and the date or period of time for each to occur in the preparation, review and adoption of a budget. BUDGET DOCUMENT. The instrument used to present a comprehensive financial program to the appropriating governing body. The budget document usually consists of three parts. The first part contains a message from the budget - making authority, together with a summary of the proposed expenditures and the means of financing them. The second consists of schedules supporting the summary. These schedules show in detail the past years' actual revenues, expenditures and other data used in making the estimates. The third part is composed of drafts of the appropriation, revenue and borrowing measures necessary to put the budget into effect. BUDGET MESSAGE. A general discussion of the proposed budget as presented in writing by the budget- making authority to the legislative body. The budget message should contain an explanation of the principal budget items, an outline of the government's actual financial experience during the past period and its financial status at the time of the message, and recommendations regarding the financial policy for the coming period. BUDGETARY CONTROL. The control or management of a government or enterprise in accordance with an approved budget to keep expenditures within the limitations of available appropriations and available revenues. CAPITAL ASSETS. Long term assets such as land, improvements to land, easements, buildings and related improvements, vehicles, machinery and equipment, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period. See also Fixed Assets. CAPITAL EXPENDITURES. Expenditures of current financial resources for constructing or purchasing capital assets. Under the modified accrual basis of accounting these acquired assets appear as expenditures in the fund statements, however under the current reporting model these acquired assets are recognized as assets in the basic financial statements. CAPITAL IMPROVEMENT PROGRAM. A program for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long -term work program or other capital needs. It sets forth each project or other contemplated expenditure in which the government is to have a part and specifies the resources estimated to be available to finance the projected expenditures. CAPITAL PROJECTS FUND. A fund created to account for financial resources to be used for the acquisition or construction of major capital facilities. CAPITALIZATION THRESHOLD. Dollar value at which a government elects to capitalize tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period. The City's capitalization threshold is established at a cost of $5,000.00, or greater. 404 2015 - 2016 Biennial Budget City of Tukwila, Washingon CONTINGENCY FUND. An account set aside for emergencies or other unanticipated needs not otherwise included as part of the budget. DEBT. An obligation resulting from the borrowing of money or from the purchase of goods and services. Debts of governments include bonds, time warrants and notes. DEBT SERVICE FUND. A fund established to account for the accumulation of resources for, and the payment of, general long -term debt principal and interest. DELINQUENT TAXES. Taxes remaining unpaid on and after the date to which a penalty for nonpayment is attached. Even though the penalty may be subsequently waived and a portion of the taxes may be abated or canceled, the unpaid balances continue to be delinquent taxes until abated, canceled, paid or converted into tax liens. EXPENDITURES. Decreases in net financial resources. Expenditures include current operating expenses requiring the present or future use of net current assets, debt service and capital outlays, and intergovernmental grants, entitlement and shared revenues. FISCAL YEAR. A 12 -month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. FIXED ASSETS. Long -lived tangible assets obtained or controlled as a result of past transactions, events or circumstances. Fixed assets include buildings, equipment, improvements other than buildings and land. See also Capital Assets. FULL -TIME EQUIVALENT (FTE). An employment indicator that translates the total number of hours worked in a year by all employees, including part -time workers, to an equivalent number of work years. For example, one FTE equals 2,080 hours and .75 FTE equals 1,560 hours. FUND. A fiscal and accounting entity with a self - balancing set of accounts in which cash and other financial resources, and related liabilities and residual equities, or balances, and changes therein, are recorded and segregated to carry on specific activities or attain certain objectives in accordance with special regulations, restrictions or limitations. FUND BALANCE. The difference between assets and liabilities reported in a governmental fund. Fund balances are either designated to a particular purpose or undesignated as to the remaining un- appropriated balance of the fund after accounting for the designated funds. GENERAL FUND. The fund used to account for all financial resources, except those required to be accounted for in another fund. GENERAL LONG TERM DEBT. Long term debt expected to be repaid from governmental funds. GENERAL OBLIGATION BONDS. Bonds that are secured by the local government's full faith and credit to use legally available resources, including tax revenues to repay bond holders. 405 2015 - 2016 Biennial Budget City of Tukwila, Washingon GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP). Uniform minimum standards and guidelines for financial accounting and reporting. The primary authoritative body on the application of GAAP to state and local governments is the Government Accounting Standards Board. GOVERNMENTAL FUNDS. Funds generally used to account for tax supported activities. There are five different types of governmental funds, of which the city uses four of these. The general fund, is the main operating fund of the city. The special revenue funds, are used to account for proceeds from specific sources to be used for legally restricted purposes, but normally not for major capital projects. The debt service funds, which are for the accumulation of resources to pay principle and interest on the City's general long term debt. The capital project funds, which are used for the acquisition or construction of major capital facilities. LEGAL LEVEL OF BUDGETARY CONTROL. The level at which spending in excess of budgeted amounts would be a violation of law. The legal level of budgetary control is at the fund level. LEVEL OF BUDGETARY CONTROL. One of the three possible levels of budgetary control and authority to which organizations, programs, activities and functions may be subject. These levels of budgetary control are (a) appropriated budget, (b) legally authorized non - appropriated budget process or (c) non - budgeted financial activities, which are not subject to the appropriated budget and the appropriation process or to any legally authorized non - appropriated budget review and approval process, but still are relevant for sound financial management and oversight. LEVY. (1) (Verb) To impose taxes, special assessments or service charges for the support of government activities. (2) (Noun) The total amount of taxes, special assessments or service charges imposed by a government. MODIFIED ACCRUAL BASIS. The basis of accounting associated with the governmental fund -type measurement focus. Under it, revenues and other financial resources are recognized when they become susceptible to accrual, that is when they become both "measurable" and "available" to finance expenditures of the current period. Expenditures are recognized when the fund liability is incurred except for inventories of materials and supplies that may be considered expenditures either when purchased or when used. All governmental funds, expendable trust funds and agency funds are accounted for using the modified accrual basis of accounting. OBJECT DESCRIPTION. The classification of expenditures on the basis of categories called line -items or objects -of- expenditure (e.g., 10- Salaries & Wages, 20- Personnel Benefits, 40 -Other Services & Charges, 60- Capital Outlay, etc.) and within each category more detailed line -items (e.g., salaries, travel, telephone expense, etc.). OPERATING BUDGET. Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing, acquisition, spending and service delivery activities of a government are controlled. The use of annual operating budgets is usually required by law. Even when not required by law, however, annual operating budgets are essential to sound financial management and should be adopted by every government. 406 2015 - 2016 Biennial Budget City of Tukwila, Washingon OPERATING TRANSFERS. All interfund transfers other than residual equity transfers (e.g., legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended). PROGRAM BUDGET. A budget wherein expenditures are based primarily on programs of work and secondarily on character and object class. PROPRIETARY FUND TYPES. Sometimes referred to as income determination or commercial -type funds, the classification used to account for a government's ongoing organizations and activities that are similar to those often found in the private sector. The GAAP used are generally those applicable to similar businesses in the private sector and the measurement focus is on determination of net income, financial position and changes in financial position. REVENUES. (1) Increases in the net current assets of a governmental fund type from other than expenditure refunds and residual equity transfers. Also, general long -term debt proceeds and operating transfers in are classified as "other financing sources" rather than as revenues. (2) Increases in the net total assets of a proprietary fund type from other than expense refunds, capital contributions and residual equity transfers. Also, operating transfers in are classified separately from revenues. SPECIAL ASSESSMENTS. A compulsory levy made against certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit primarily those properties. SPECIAL REVENUE FUND. A fund used to account for the proceeds of specific revenue sources (other than expendable trusts or major capital projects) that are legally restricted to expenditure for specified purposes. GAAP only require the use of special revenue funds when legally mandated. TAXES. Compulsory charges levied by a government to finance services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits, such as special assessments. Neither does the term include charges for services rendered only to those paying such charges (e.g., sewer service charges). TAX LEVY ORDINANCE. An ordinance through which taxes are levied. TAX RATE. The amount of tax stated in terms of a unit of the tax base (e.g., specified amount per $1,000 of assessed valuation of taxable property). TAX RATE LIMIT. The maximum rate at which a government may levy a tax. The limit may apply to taxes raised for a particular purpose or to taxes imposed for all purposes, and may apply to a single government or to a class of governments operating in a particular area. Overall tax -rate limits usually restrict levies for all purposes and of all governments, state and local, having jurisdiction in a given area. 407 2015 - 2016 Biennial Budget City of Tukwila, Washingon LIST OF ACRONYMS AND ABBREVIATIONS AWC- Association of Washington Cities CBD - Central Business District CCS - Catholic Community Services CDBG - Community Development Block Grant CIP - Capital Improvement Program COLA - Cost of Living Adjustment DUI /DWI - Driving Under the Influence /Driving While Intoxicated DWLS - Driving While License Suspended SKCEDI - Southwest King County Economic Development Initiative EIS - Environmental Impact Statement FEMA - Federal Emergency Management Agency FEMA CERT - Federal Emergency Mgmt Agency, Community Emergency Response Team FTE - Full Time Equivalent GAAP - Generally Accepted Accounting Principles GASB - Governmental Accounting Standards Board GFOA - Government Finance Officers Association GIS - Geographic Information System HUD - Housing and Urban Development, United States Department of KCHA - King County Housing Authority LID - Local Improvement District MVET - Motor Vehicle Excise Tax NLC - National League of Cities NPDES - National Pollutant Discharge Elimination System PSRC - Puget Sound Regional Council PWTFL - Public Works Trust Fund Loan REET - Real Estate Excise Tax ROW - Right Of Way SCA - Suburban Cities Association SEPA - State Environmental Policy Act SSRTA - Seattle Southside Regional Tourism Authority SWKCC - Southwest King County Chamber of Commerce SWM - Surface Water Management TIB - Tukwila International Boulevard TOD - Transit Oriented Development VAL VUE - Valley View Sewer District WCIA - Washington Cities Insurance Authority WD 111- Water District #111 WRIA - Water Resource Inventory Area (Watershed Management Project) WSDOT - Washington State Department of Transportation 408