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Home My WebLink AboutFS 2015-07-21 Item 2B - Ordinance - 2015-2016 Biennial Budget AmendmentsTO: City of Tukwila Jim Haggerton, Mayor INFORMATIONAL MEMORANDUM Mayor Haggerton Finance and Safety Committee FROM: Peggy McCarthy, Finance Director DATE: July 1, 2015 SUBJECT: 2015 Budget Amendments adjusting the 2015 -16 Biennial Budget ISSUE Approve the 2015 budget amendments adjusting the 2015 -2016 Biennial Budget. BACKGROUND In the past, budget amendments have been presented for approval once, in the fall of the year. For 2015, an additional budget amendment process has been scheduled to: a. Incorporate budget items that were known but not included in the 2015 -16 budget due to time constraints, and b. Adjust the budgeted beginning fund balances to the actual 2014 ending fund balances for any large variances. In addition to these amendment types, certain other amendments have been proposed for initiatives supported by the Administration or Council. The amendments have been grouped into three categories, (1) From 2015 -16 Budget Process, (2) Carryovers from 2014, and (3) Other. These categories are explained in more detail below. From 2015 -16 Budget Process — These items were known at the time the budget was published but adjustments were not made due to time constraints. This category also includes a true up of the budgeted beginning fund balances based on the actual 2014 ending fund balances. Carryovers from 2014 — Certain budget that was not used in 2014 is being carried over to 2015. The capital project budget carryovers will occur with the second budget amendment process in the fall. Other — Most amendments in this category support initiatives advocated by the Administration or the City Council or are revenue backed with no effect on fund balance. DISCUSSION General Fund. In the category, From 2015 -16 Budget Process, an additional $109,772 of grant expenditure budget is included for the Community Development Commute Trip Reduction (CTR) and Recycling grants; Recreation has included $50,000 in additional revenue and expenditure for the REACH after school program offered in conjunction with the YMCA. Additional expenditure budget of $46,600 is added for a variety items and additional $159,400 in grant revenue — including $136,000 for the Auto Theft Task Force Grant — has also been included. The beginning fund balance budget is increased by $681,000 to reflect 2014 actual ending fund balance. In the category, Carryovers from 2014, $100,000 of budget is added for the $50,000 purchase of Municipal Court software, Code Smart, approved but not expended in 2014 and for $50,000 of Fire Department equipment purchases planned for 2014 but made in 2015. 59 60 INFORMATIONAL MEMO Page 2 In the category, Other, many of the items are revenue backed. For those expenditures that are not revenue backed, additional budget has been added to sales tax revenue as an offset. (The positive sales tax budget variance for the first quarter in 2015 was $336,000). The category also contains an amendment moving $60,000 budget for Fire department radios to the Emergency Management division from the Administration division — all within the Fire Department budget. Other Category Sponsor Amendment Amount Funded by 2015 Sales Tax Collected in Excess of Budget 53rd Ave S. Transfer to Residential Street fund to fund design work. Residential Street $174,000 RFA project management and backfill DCD /Mayor $100,000 Technology strategic plan Technology $ 20,000 Fire Marshall vehicle Fire $ 18,474 Preschool expansion — City portion (discussed at Community Affairs and Parks Committee on April 13, 2015). Recreation $ 13,250 Total $ 325,724 Revenue Backed — Grants, Fees or Reimbursement Arrangements Additional FTE for Auto Theft Task Force detective; cost is reimbursed by Task Force. Police $ 64,100 Additional FTE for officer to serve as trainer at the Washington State Criminal Justice Training Center for the Basic Law Enforcement Academy; cost is reimbursed by Academy Police $ 72,100 Building inspections and plan review consultants; cost passed through to customer. DCD $150,000 Expand the Preschool program; portion of expansion paid for by user fees (discussed at Community Affairs and Parks Committee on April 13, 2015). Recreation $ 21,750 Additional sales tax of $422,696 is budgeted to cover the $325,724 in expenditures for the items included in the Other category listed in the chart above and the $100,000 in expenditures in the Carryovers from 2014 category, reduced by the $3,028 net additional revenue budgeted in the From 2015 -16 Budget Process category. Residential Street Fund 103. In the category, From 2015 -16 Budget Process, the beginning fund balance is reduced by $235,000 to reflect the 2014 actual ending fund balance. In the category, Other, 53rd Ave S design work is funded through $174,000 of revenue transferred in from the General Fund replacing the $174,000 of grant funding that was not awarded. Arterial Street Fund 104. In the category, From 2015 -16 Budget Process, the beginning fund balance is increased by $775,000 to reflect the 2014 actual ending fund balance. In the category, Other, budget for $866,000 of major maintenance on three bridges and the corresponding $780,000 BRAC grant funding is added and the $86,000 City portion is budgeted as a use of ending fund balance. W:12015 Info Memos\Biennial Budget Amendmentl .docx INFORMATIONAL MEMO Page 3 Local Improvement District (LID) Fund 233. In the category, From 2015 -16 Budget Process, the beginning fund balance is increased by $237,000 to reflect the 2014 actual ending fund balance. Facilities Fund 302. In the category, From 2015 -16 Budget Process, the beginning fund balance is reduced by $863,000 to reflect the 2014 actual ending fund balance. Facilities Fund 401. In the category, From 2015 -16 Budget Process, the beginning fund balance is reduced by $723,000 to reflect the 2014 actual ending fund balance. Facilities Fund 402. In the category, From 2015 -16 Budget Process, the beginning fund balance is increased by $1,885,000 to reflect the 2014 actual ending fund balance. Facilities Fund 412. In the category, From 2015 -16 Budget Process, the beginning fund balance is reduced by $136,000 to reflect the 2014 actual ending fund balance. In the category, Other, 53rd Ave S design work is funded through the use of $120,000 of ending fund balance replacing the $120,000 of grant funding that was not awarded. Equipment Rental & Replacement Fund 501. In the category, From 2015 -16 Budget Process, budget for the $23,000 purchase of an Emergency Management SUV is added; corresponding grant revenue was recorded in the 2015 budget. In the category Carryovers from 2014, budget of $306,500 for purchases planned and budgeted in 2014 but not made is added; funding is from the use of ending fund balance. In the category, Other, budget is added for the $50,000 purchase of a Fire Prevention pickup truck moved up to 2015 from 2018. Enhanced platform cost of $18,474 will be paid for by the Fire Department through an internal replacement fee charge. Ending fund balance of $338,026 is used to pay for the additional budgeted net expenditures. Employee Healthcare Fund 502. In the category, From 2015 -16 Budget Process, the beginning fund balance is reduced by $1,006,000 to reflect the 2014 actual ending fund balance. Employee Healthcare Fund 503. In the category, From 2015 -16 Budget Process, the beginning fund balance is reduced by $262,000 to reflect the 2014 actual ending fund balance RECOMMENDATION The Finance and Safety Committee is being asked to approve the 2015 budget amendments adjusting the 2015 -2016 biennial budget. This item is scheduled for a public hearing and discussion at the July 27, 2015 Committee of the Whole and the subsequent August 3, 2015 Regular Council Meeting. ATTACHMENTS Draft Ordinance and 2015 -2016 Biennial Budget Amendment Detail (spreadsheet) W:12015 Info Memos\Biennial Budget Amendmentl.docx 61 62 DRAFT AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, AMENDING ORDINANCE NO. 2458, WHICH ADOPTED THE CITY OF TUKWILA'S BIENNIAL BUDGET FOR THE 2015 -2016 BIENNIUM, TO ADOPT AN AMENDED BIENNIAL BUDGET; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, Ordinance No. 2458 adopted the 2015 -2016 biennial budget of the City of Tukwila on November 17, 2014; and WHEREAS, on July 27, 2015, following required public notification, the City Council conducted a public hearing on the proposed budget amendments; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY ORDAINS AS FOLLOWS: Section 1. Ordinance Amended. Ordinance No. 2458 is hereby amended with the City Council's adoption of the document entitled "City of Tukwila 2015 -2016 Biennial Budget Amendment," attached hereto and incorporated by this reference as if fully set forth herein, in accordance with RCW 35A.33.075. Section 2. Estimated Revenues and Appropriations. The totals of the estimated revenues and appropriations for each separate fund and the aggregate totals are as follows: FUND EXPENDITURES REVENUES 000 General $122,930,819 $122,930,819 $127,438,824 $127,438,824 103 Residential Street $2,600,000 $2,-60-070-0-0 $10,846,721 $10,846,721 104 Arterial Street $41,577,820 $41,577,820 $36,686,080 $36,686,080 206 LID Gurantee Fund $680,000 $680,000 233 $2,637,813 $2,637,813 • i • 304 $5- 607 -,000 - - - - - - ,080 302 Facility Replacement $9,719,204 $9,719,204 W: Word Processing \Ordinances \Budget amendment 2015 -2016 biennium 7 -15 -15 PM:bjs (continued...) Page 1 of 2 63 FUND EXPENDITURES REVENUES 401 Water $18,814,000 $17,699,000 $18,814,000 $17,699,000 402 Sewer $15,401000 $21,871,000 $15,401,000 $21,871,000 412 Surface Water '. 20 173 000 '. 20 173 000 501 Equipment Rental $11,608,610 $11,608,610 502 Employee Health Insurance $13,274,958 $13,274,958 Fund 503 Retiree Health Insurance Fund $1,510,191 $1,510,191 Section 3. Copies on File. A complete copy of the final budget for 2015 -2016, as adopted, together with a copy of this amending ordinance, shall be kept on file in the City Clerk's Office, and a copy shall be transmitted by the City Clerk to the Division of Municipal Corporations of the Office of the State Auditor and to the Association of Washington Cities. Section 4. 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 and effect 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 day of , 2015. ATTEST /AUTHENTICATED: Christy O'Flaherty, MMC, City Clerk APPROVED AS TO FORM BY: Rachel B. Turpin, City Attorney Jim Haggerton, Mayor Filed with the City Clerk: Passed by the City Council: Published: Effective Date: Ordinance Number: Attachment: City of Tukwila 2015 -2016 Biennial Budget Amendment W: Word Processing \Ordinances \Budget amendment 2015 -2016 biennium 7 -15 -15 PM:bjs 64 Page 2 of 2 City of Tukwila 2015 -2016 Biennial Budget Amendment Adopted August 3, 2015 Reconciliation of 2015 -2016 Budget Summary to Ordinance ORIGINAL BUDGET AMENDED BUDGET EXPENDITURES 2015 Expenditures 2016 Expenditures 2016 Ending Fund Balance Total Expenditures 2015 Amendment Total Expenditures 000 General $ 56,528,833 $ 59,762,899 $ 9,526,047 $ 125,817,778 1,621,046 - (235,000) 780,000 237,000 (863,000) (723,000) 1,885,000 (256,000) 41,474 (1,006,000) (262,000) $ 127,438,824 2,597,316 10,846,721 36,686,080 5,703,632 180,000 1,415,333 1,623,400 866,315 1,172,100 229,800 1,095,500 226,260 669,000 2,637,813 3,902,000 9,719,204 901,000 550,200 17,699,000 21,871,000 4,181,494 20,173,000 11,608,610 13,274,958 1,510,191 1,617,300 101 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 1 292,000 337,000 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 $ 1,219,520 $ 300,396,051 REVENUES 2015 Beginning Fund Balance 2015 Revenues 2016 . Revenues Total Revenues 2015 Amendment Total Revenues 000 General $ 9,500,000 $ 56,731,999 $ 59,585,779 $ 125,817,778 1,621,046 (235,000) 780,000 237,000 (863,000) (723,000) 1,885,000 (256,000) 41,474 (1,006,000) (262,000) 127,438,824 2,597,316 10,846,721 36,686,080 5,703,632 180,000 1,415,333 1,623,400 866,315 1,172,100 229,800 1,095,500 226,260 669,000 2,637,813 3,902,000 9,719,204 901,000 550,200 17,699,000 21,871,000 4,181,494 20,173,000 11,608,610 13,274,958 1,510,191 1,617,300 101 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 $ 1,219,520 $ 300,396,051 65 Ref Dept I GENERAL FUND 2015 -2016 Biennial Budget Amendment Detail Explanation { Acct Desc Expense Revenue t Net From 2015 -16 Budget Process 1 DCD Business Recycling 1 . DCD 2% Cost of living raise for Maggie Lubov for 2015 - grant funded 3 DCD Increased for additional work /staff - grant funded 4 I DCD Increased for additional expenses such as - new consultant services -!Prof Services grant funded 'Prof Services Extra Labor - CTR 'Coordinator Supplies - Operating 5 DCD Increased for additional expenses For new employees - grant tunded s 1 ravel - rarKing, meals, ( )mileage 6 DCD Misc. expenses - grant funded 1 DCD Metro CTR Program and additional Metro expenses 1 000.08.558.601.41.02 000.08.558.602.12.00 1 ' 000.08.558.602.31.00 1000.08.558.602.41.07 X000.08.558.602743.07 1 wise. — — —_— 000.08.558.602.49.07 I i Intergovernmental — — ;000.08.558.602.51.00 1 9 1 Rec Expenditures related to recreation and enrichment services for the 'Extra Labor 1 REACH After School Program (contract with Tukwila School District) 10 ;Rec Expenditures related to recreation and enrichment services for the Supplies — — 1 REACH After School Program (contract with Tukwila School District) 1 1000.07.574.200.12.00 1 000.07.5747200731.05 { 11 ' Rec REACH Revenue (Reimbursement from TSD) Revenue 1 '000.347.600.02 12 I Fire An error occurred in the final budget process. Line item was IEM Office & Operating 1000.11.525.600.31.00 idecreased from $16.8 K to $8K. 'Supplies 13 rMayor Postage Meter Lease - Budget was decreased and it needs to be -; 1Ceases � reinstated to cover the lease agreement 1 14 ; Fire Emergency Management vehicle paid for by the EMPG14 grant. 'Fleet Capital Grant revenue was recorded in the 2015 -16 budget but expenditure !Fire Dept was not. 1 1000.03.514.200.45.00 000.11.522.300.45.94 15 I Street IPublic Works Street Traffic Control Supplies - Repair & Maintenance Streets - Street 1000.16.542.640.31.01 was reduced by $20,000 during the budget process. For 2015 & 2016 Maintenance /Traffic Control I 16 r Pol Auto Theft Task Force Grant revenue omitted from budget ,,WA Assoc of Sheriffs and 000.334.069.00.01 I !Police Chiefs 17 Mayor Grant Funds not budgeted 1 'Public Defense 1 000.334.010.22.00 18 I Fin Adjust beginning fund balance based on 2014 actual ending fund !Estimated Beginning Fund 1000.291.740.00.00 Balance Estimated Ending Fund V __ {Balance balance 19 r_ Fin Adjust ending fund balance based on beginning fund balance - __ adjustment 20 Total from 2015 -16 Budget Process Carryovers from 2014 10,000 I 4,272 500 1 36,500 500 43,000 15,000 (109,772) 5,000 23,000 10,000 i (5,000) (23,000) (10,000) 136,000 , 136,000 23,400 { 23,400 681,000 681,000 = 887,372 890,400 1 20 1 CRT Code Smart software - insufficient time in 2014 to fully implement !Software I 1 21 ' Fire 2014 purchases of Personal Protective Equipment were deferred Suppression Operating with the instruction to make purchase in 2015, and to amend the !Supplies 1 associated Acct# in June of 2015 1 Total Carryovers from 2014 1000.09.594.120.64.00 000.11.522.200.31.01 50,000 50,000 100,000 3,028 (50,000) (50,000) (100,0001` 1 of 5 66 2015 Increase (Decrease) Ref !Dept Explanation Acct Desc i Acct # Expense 1 Revenue Net Other 22' PWE 53rd Ave S (S 137th St - S 144th St) - City to fully fund design as 'Transfer -out to Residential 000.597.103.00.00 unsucessful for grant funds. Once designed, the residential street ,Streets { should be "shovel ready" for future construction grant. Discussed at { the 2/17/15 Transportation Committee. 23 DCD Contract labor to backfill RFA Project Manager's position as part- Extra Labor time planner 24 I Mayor Increase RFA Project Manager from .5 FTE to 1 FTE (000.08.558.600.12.00 { (Salaries and benefits 1000.08.5587600. * *. ** I I 5 r IT IT Strategic Planning Consultant - John Luthy, The Futures Corp. Technical Support X000.12.518.880.42.00 I I I 26 Fire Originally scheduled Fire Prevention's 1/2 -ton Pickup Unit #1226 to Fleet Capital 000.11.522.300.45.94 I be replaced in 2018. Now purchase in 2015 with Fire making up the !Fire Dept C I $18,474 price difference. I 1 27 5Police Reimbursement from the Washington Auto Theft Prevention TWA Assoc of Sheriffs and 7000.334.069.00.00 v I Authority (WATPA) grant for salary for an detective assigned as a (Police Chiefs (WATPA grant) 1 I Auto Theft Task Force (ATTF) Detective. Begins July 1 28 ' Police Reimbursement of benefits for the detective assigned as a ATTF 'WA Assoc of Sheriffs and 000.334.069.00.01 detective. .Police Chiefs (WATPA grant) ( ( ( 29 , Police Salaries to backfill the assigned detective Police Detective 000.10.5 * *. ** *.11.00 I I I 30' Police Benefits to backfill the assigned detective {Police Detective 000.10.5 * *. * * *.2 *.00 16,800' 174,000 , (174,000) 50,000 50,000 '(I j (100,000) 20,000 (20,000) 8,474 47,300 47,300 I ( I 31 I Police Reimbursement of Salary for an Officer assigned as a trainer at the 1WSCJTC BLEA 1000.334.* IWashington State Criminal Justice Training Center (WSCJTC) for the 'reimbursement Basic Law Enforcement Academy (BLEA), begins June 1. Three year I agreement. I I 32 ,, Police Reimbursement of Benefits for the Officer assigned as a TAC Officer ¶W-SCJTC BLEA ;000.334.* I at WSCJTC (reimbursement I 33 ' Police Salaries to backfill the officer assigned to BLEA 34 Police Benefits to backfill the officer assigned to BLEA - 'Police Officer 000.10.5 Police Officer _ 1000.10.5 ( * * *.2 *.00 35 19,500 -'1--D-CD Consultant services for plan review and building inspections due to 1Professional Services '4000.08.559.600.41.00 150,000 ( vacancies in Building Division. 36 r DCD Consultant services for plan review and building inspections due to Permit fees X000.322.100.00.00 vacancies in Building Division. 37 ' Rec Expenditures related to expanded preschool; discussed at 'Salaries .5 FTE to .7-5-ft-E-. 75 FTE 000.07.574.200.11.00 13,485 Community Affairs & Parks Committee on April 13, 2015 38 I Rec Expenditures related to expanded preschool 39 "Rec Expenditures related to expanded preschool 40 Rec Expenditures related to expanded preschool 41 ( Rec Expenditures related to expanded preschool j i I 42 I Rec Revenue related to expanded preschool 'Revenue- !Professional Revenue _ ( ( (Extra Labor 1000.07.574.200.12.00 8,813 { I Benefits000.07.574.200.2x.xx 11,102 I ( 'Supplies '000.07.574.200.31.07 i I (Professional Services 1000.07.574.200.41.07 I I I 1,100 500 150,000 (18,474) (13,250) 2of5 67 2015 Increase (Decrease) Ref !Dept Explanation I Acct Desc 46 Fire Movement of the "ongoing replacement of 800 MHz radio's" funds ,Small Tools and Minor ;000.11.525.600.35.00 from Fire Administration to Fire Emergency Management !Equipment, Emergency I !Management I unds 1RadiosAdmin 7000. 11.522.100.48.01 I i 1 I 60 , Fin Use sales tax collected in excess of budget to fund additional !Sales tax revenue 7000.313.100.00.00 — I General Fund costs ($336K positive budget variance for 1st quarter I I I 2015) I Acct # Expense i Revenue , Net 47 I Fire Movement of the ongoing replacement of 800 MHz radio's from Fire Administration to Fire Emergency Management Total Other 60,000 (60,000) 422,696 i 422,696 633,674 730,646 96,972 Total General Fund 000 RESIDENTIAL STREET FUND 103 1,621,046 , 1,621,046 From 2015 -16 Budget Process 61 ! Fin 62 I Fin Adjust beginning fund balance based on 2014 actual ending fund balance !Estimated Beginning Fund 103.291.740.00.00 Balance Adjust ending fund balance based on beginning fund balance (Estimated Ending Fund adjustment !Balance 103.01.291.840.00.001 (235,000)1 ( (235,000) Other 63 ! PWE 53rd Ave S (S 137th St - S 144th St) - City to fully fund design as 1 unsucessful for grant funds. Once designed, the residential street should be "shovel ready" for future construction grant.— — — 64 PWE 53rd Ave S (S 137th St - S 144th St) - Use City funds in place of grant funds not received. !Decrease in grant funding t (2/17/14 Transp Committee Transfer in from General !Fund I I o 1103.334.030.63.00 ' 103.397.000.00.00 Total Residential Street (235,000)! (174,000), 174,000 I (235,000)1 ARTERIAL STREET FUND 104 From 2015 -16 Budget Process 65 I Fin Adjust beginning fund balance based on 2014 actual ending fund balance 66 Fin Adjust ending fund balance based on beginning fund balance adjustment !Estimated Beginning Fund 1104.291,740.00.00 !Balance JEstimated Ending Fund (Balance 7 104.01.291.840.00.00 775,000 775,000 , Other 67 ; PWE Major Maintenance on 3 Bridges 2015. With success of BRAC grant ,CIP ;104.98.595.800.41.00:', I funding, increase budget for design and use Annual Bridge with Grant Revenue I IInspections for 10% design grant match. No match for construction. 1 68 r Fin Fund projectthrough endingfund balance. 1:Endingfund balance — 1104.01.291.840700.00 ■ 1 1 Total Arterial Street LID FUND 233 From 2015 -16 Budget Process 866,000 7 780,000 ! (86,000)1 (86,000) 86,000 780,000 i 780,000 69 , Fin Adjust beginning fund balance based on 2014 actual ending fund Estimated Beginning Fund ■233.291.740.00.00 I balance !Balance I 70 ! Fin Adjust ending fund balance based on beginning fund balance — !Estimated Ending Fund — !233.00.291.840.00.00 adjustment Balance 237,000 237,000 ! (Total LID Fund 233 68 237,000 237,000 3 of 5 2015 Increase (Decrease) Ref !Dept j Explanation Acct Desc Acct FACILITIES FUND 302 Expense ! Revenue Net From 2015-16 Budget Process 71 Fin Adjust beginning fund balance based on 2014 actual ending fund Estimated Beginning Fund i302.291.740.00.00 balance !Balance I I 72 Fin Adjust ending fund balance based on beginning fund balance !Estimated Ending Fund 1302.00.291.840.00.00 adjustment 'Balance (863,000)! (863,000)i Total Facilities Fund 233 WATER FUND 401 (863,000)! (863,000)! From 2015-16 Budget Process 73 1 Fin Adjust beginning fund balance based on 2014 actual ending fund Estimated Beginning Fund ;401.293.700.00.00 I balance !Balance I _ L J. I "Estimated Ending Fund '401.02.293.800.00.00 I 1 74 1 Fin Adjust ending fund balance based on beginning fund balance adjustment Balance 1 1 1 (723,000)1 (723,000); Total Water Fund 401 SEWER FUND 402 (723,000)! (723,000)! From 2015-16 Budget Process 75 1 Fin Adjust beginning fund balance based on 2014 actual ending fund !Estimated Beginning Fund ;402.293300.00.00 I balance 1Balance I L... .4 _ ...1 76 ' Fin Adjust ending fund balance based on beginning fund balance 'Estimated Ending Fund '402.02.293.800.00.00 I i I adjustment !Balance I 1 1 1,885,000 ! 1 1 1,885,000 Total Sewer Fund 402 SURFACE WATER 412 1,885,000 1,885,000 From 2015-16 Budget Process 77 1 Fin Adjust beginning fund balance based on 2014 actual ending fund !Estimated Beginning Fund 1412.293.700.00.00 balance Balance 78 E'Fin Adjust ending fundCaTance based on beginning fund balance listimated Ending Fund 7412.02.293.800.00.00 adjustment !Balance 1 Other (136,000): 1 (136,000)! 79 1 PWE 53rd Ave S Surface Water - Fund Design with all City funds as ;Decrease grant funding, ;412.333.970.36.00 I unsucessful for grant funds. Once designed, the residential street 1presented to 2/17/14 Transp I should be "shovel ready". !Committee 1 80 I Fin 53rd Ave S Surface Water - use ending fund balance to replace grant !Ending fund balance 1412.02.293.800.00.00 funds not awarded. I I 1 , , ■ (120,000): (120,000)! Total Surface Water Fund 412 (256,000)l (256,000)! FLEET FUND 501 From 2015-16 Budget Process 81 ! Fire Ford Escape SUV from FEMA grant; grant revenue recorded in 2015 !Fire ;501.02.594.480.64.00 i , budget but expenditure was not 1 1 82 ' Fin Equipment Replacement revenue frortlFireOepartment Fleet Capital 1501.348.301.00.00 I 1 1 ,Fire Dept 23,000 23,000 Carryovers from 2014 83 I PWE 2014 Fleet Purchases; Ordered in 2014, yet delivery & payment in !Fleet Capital 1501.02.594.480.64.00 I 2015, 2014 Line 6 for $45,500 and Line 14 for $147,000. I I 84 ■ PWE 2014 Fleet Purchases; Not purchased in 2013 or 2014. Carryover to ,Fleet Capital ,501.02.594.480.64.00 I 2015. 2014 Line 10 for $86,000 and Line 15 for $28,000. 1 1 192,500 114,000 (306,500) 4 of 5 69 2015 Increase (Decrease) Ref [Dept Other Explanation Acct Desc Acct # Expense ! Revenue Net 85 ; PWE Originally scheduled Fire Prevention's 1/2-ton Pickup Unit #1226 to !Fleet Capital ;501.02.594.480.64.00 I be replaced in 2018. Now purchase in 2015 with Fire making up the [Fire Dept I I--- $18,474 price difference. 86 ' PWE Equipment Replacement revenue from Fire Department Fleet Capital 501.348.301.00.00 I 1 I Fire Dept I I I - ,--- 87 ' PWE Use ending fund balance to pay for the expenditure carryovers and Ending fund balance 1501.02.298.800.00.00 rescheduled purchases. 1 I I 50,000 1 (50,000) 1 18,474 18,474 (338,026) 338,026 Total Fleet Fund 501 EMPLOYEE HEALTHCARE FUND 502 41,474 i 41,474 From 2015-16 Budget Process 88 ; Fin Adjust beginning fund balance based on 2014 actual ending fund lEstimated Beginning Fund 1502.293.700.00.00 balance 'Balance 89 t Fin Adjust ending fund balance based on beginning fund balance Estimated Ending Fund 1502.00.293.800.00.00 adjustment Balance (1,006,000) (1,006,000) Total Employee Healthcare Fund 402 (1,006,000)! (1,006,000)1 From 2015-16 Budget Process 90 Fin Adjust beginning fund balance based on 2014 actual ending fund Estimated Beginning Fund ;503.293.700.00.00 balance !Balance 91 Fin Adjust ending fund balance based on beginning fund balance 7Estimated Ending Fund 7503.00.293.800.00.00 ; adjustment Balance (262,000)1 (262,000)i 'Total Retiree Healthcare Fund 503 (262,000)i (262,000)i TOTAL AMENDMENT TO 2015-2016 BIENNIAL BUDGET $ 1,219,520 $ 1,219,520 5 of 5 70