HomeMy WebLinkAboutOrd 2515 - DOCUMENT - 2017-2018 Biennial BudgetFollowing is
2017 -2018 Biennial Budget
Adopted by Ord 2515
City of Tukwila, Washington
2017 -2018 BIENNIAL BUDGET
Adopted December 5, 2016 by Ordinance No. 2515
Renderings of the Tukwila Urban Center
Pedestrian /Bicycle Bridge
Currently under construction, with
completion scheduled in 2017
ADOPTED GUIDELINES
VISION
The city of opportunity,
the community of choice
MISSION
To provide superior services
that support a so fie, inviting and
healthy environment fororrr
residents, businesses and guests,
VALUES
Caring F Prr f ssfonal F Responsive
2017 -2018 BIENNIUM PRIORITIES
Cultivate safe, attractfvearad
welcoming neighborhoods
Promote dynamic
urban en vfrx7nments
Leverage effective partnerships
and col labomtfon
Encourxrge healthy, soda
and affordable housing
Maximize Tukwilas
significant economic
strength and potential
Ensure organizational
e fectiveness and responsible
fnoncki stewardship
4-
Foster cf t pride and
an fnfotrrredcommunity
City of Tukwila, Washington
STRATEGIC GOALSAND OBJECTIVES
ElA community of inviting neighborhoods
and vibrant business districts
+ Cu f tf va to COMM unity ownership o f shared spaces.
+ Build a broad and co if ab or o tf ve approach to preventing
crime and increasing the sense ofsa iety.
+ Focus City planning arad investments 0.11 crew t /ng
a connected, dynamic urban envfffitament.
+ Use City efforts and investments to realize established
visions for specifk sub - areas.
E!
4
A solid foundation for all Tukwila residents
Partner with organizations that help meet the
basic needs of all residents.
Strive for exce l lent ed uca tion, voca dorm! supports,
andpetsonal 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 e cono mk potential and
strengthen the Cf ty s role as a regional business
and employment center:
Strengthen the City's engagement and partnership
with the b us!ness comm unity,
A high - performing and effective organi ation
Use Tukwila 's Vision, Mission, and Strategic Plan to
focus and prioritize City arts.
Advance Tukwila 's interests th ro ugh participation
in regional partnerships.
Continue to cie ve lop as an organization and support
individual growth.
Ensure City facilities are su ii efficient and inviting
to the public.
Ensure the long-term fiscal so. stainability ofthe 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.
CITY OF TUKWILA
WASHINGTON
ADOPTED BIENNIAL BUDGET
2017 -2018
Elected Officials
MAYOR: Allan Ekberg
COUNCIL: Joe Duffie
Dennis Robertson
Verna Seal
Kathy Hougardy
De'Sean Quinn
Kate Kruller
Thomas McLeod
POPULATION: 19,540
ASSESSED VALUATION: $5.6 Billion
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2017 - 2018 Biennial Budget City of Tukwila, Washington
2017 — 2018 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. 2515 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 30
Financial Summary 33
Revenue - All Funds 38
Expenditures - All Funds 41
IV. GOVERNMENTAL FUNDS
Governmental Funds - Overview 45
Attachment A of Financial Planning Model 47
Attachment B of Financial Planning Model 48
Governmental Debt Service Summary 50
Attachment A - Fund Balance Summary 51
V. GENERAL FUND SUMMARY
General Fund Revenue, Expenditures, and Fund Balance 53
General Fund Major Revenue Sources 54
General Fund Revenue Summary 57
General Fund Major Expenditures 59
General Fund Budget Changes — By Expenditures Type 59
General Fund Expenditures by Department Summary 61
General Fund Expenditures by Type Summary 63
General Fund Department Summaries — By Expenditure Type and Division 65
2017 - 2018 Biennial Budget City of Tukwila, Washington
VI. GENERAL FUND DEPARTMENTS — Legislative, Executive, Judicial
Legislative, City Council 83
Executive, Mayor's Office
Department -wide 87
Administration. 93
Human Services 95
Sisters City Committee 97
Planning Commission 98
Equity and Diversity Commission 99
Arts Commission 100
Parks Commission 101
Library Advisory Board 102
City Clerk 103
Economic Development 105
Communications 107
City Attorney (Legal Services) 109
Judicial, Municipal Court 111
VII. GENERAL FUND DEPARTMENTS — Programs and Services
Parks and Recreation
Department -wide 117
Administration 122
Recreation Administration 124
Preschool Program 127
Youth Programs 129
Teen Programs 131
Youth Wellness and Enrichment 133
Adult Wellness and Enrichment 135
Senior Adult Programs 137
Community Events and Volunteers 139
Planning and Business Operations 141
Rental Operations 143
Parks Maintenance 145
Community Development
Department -wide 147
Administration 153
Planning 155
Code Enforcement 157
Permit Coordination 159
Building 161
Recycling Program 163
TDM Program 164
Police Department
Department -wide 167
Administration 173
Patrol 175
Special Services 177
iv
2017 - 2018 Biennial Budget City of Tukwila, Washington
Investigations 179
Tukwila Anti -Crime 181
Professional Standards 183
Training 185
Traffic 187
Fire Department
Department -wide 189
Administration 195
Suppression 197
Prevention & Investigation 199
Training 201
Facilities 203
Special Operations 205
Emergency Management 207
Ambulance /Rescue /Aid 209
Public Works Department
Department -wide 211
Administration 217
Maintenance 219
Engineering 221
Development Services 223
Facility Maintenance 224
Street Maintenance 226
VIII. GENERAL FUND DEPARTMENTS — Support Services
Human Resources Department 231
Finance 235
Department 20 Non - Department Expenses. 241
Information Technology 243
IX. SPECIAL REVENUE AND CONTINGENCY FUNDS
Lodging Tax.... 249
Contingency ... 253
Drug Seizure... 255
X. DEBT SERVICE
Debt Service Funds - Overview 257
Debt Service Summary 258
General Obligations Debt Summary 259
Local Improvement District #33 Debt Summary 260
General Obligation Bond Debt Service Chart 261
Schedule of Prior, Existing, and Future Anticipated Long -Term Debt Service. 264
XI. CAPITAL PROJECTS
Residential Street 265
Bridges & Arterial Streets 269
Land Acquisition Recreation & Park Development 275
v
2017 - 2018 Biennial Budget City of Tukwila, Washington
Urban Renewal 279
General Government Improvement 283
Fire Improvement 287
Public Safety Plan 289
City Facilities 291
XII. ENTERPRISE FUNDS
Enterprise Funds - Overview. 293
Water 297
Sewer 305
Foster Golf Course 313
Surface Water 319
XIII. INTERNAL SERVICE FUNDS
Internal Service Funds - Overview 327
Equipment Rental & Replacement 331
Self- Insured Healthcare Plan 339
LEOFF I Retiree Self- Insured Healthcare Plan 343
Firemen's Pension 347
XIV. CAPITAL IMPROVEMENT PROGRAM
Mayor's Transmittal Letter 350
Governmental Funds Revenue & Expenditure Forecast — Attachment A 354
General Fund Operation & Maintenance Expenditure Forecast — Attachment B 355
Operating Transfers — Debt Service 361
Schedule of Fund Balances Included in Attachment A 362
Capital Improvement Program Summary — Attachment C 363
Water Enterprise Fund Summary — Attachment D 367
Sewer Enterprise Fund Summary — Attachment E 369
Surface Water Enterprise Fund Summary — Attachment F 371
Golf Enterprise Fund Summary — Attachment G 373
XV.APPENDICES
Financial Policies 377
Capital Improvement Program Policies 379
Debt Policy 381
Reserve Policy 391
Classification of Expenditures by Object 393
2016 Position Salary Schedule 395
Staffing Levels 398
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
vi
City of Tukwila
Allan Ekberg, Mayor
6200 Southcenter Boulevard • Tukwila, Washington • 98188
Tel 206 - 433-1800 • www.tukwilawa.gov
January 3, 2017
Dear Tukwila City Councilmembers and Community,
I am pleased to transmit the 2017/2018 proposed budget to the Tukwila City Council. This budget is the
product of collaborative work between the Council, City staff, and the broader community. I'm
appreciative and proud of the work done by everyone to put forward a thoughtful, fiscally sound budget
for the next biennium.
Budgeting by Priorities
Since the adoption of the Citywide Strategic Plan in 2012, which included the active input and participation
from Tukwila community members, the City has used the Plan as a foundational document for each
biennial budget. This year is no exception. Well before budget planning began, members of City
leadership, including the City Council, key staff, and myself worked collaboratively to identify seven
priorities for the 2017/2018 budget that directly align with the Strategic Plan. This biennium's priorities
are:
• Cultivate safe, attractive, and welcoming neighborhoods
• Promote dynamic urban environments
• Leverage effective partnerships and collaboration
• Encourage healthy, safe, and affordable housing
• Maximize Tukwila's significant economic strength and potential
• Ensure organizational effectiveness and responsible financial stewardship
• Foster civic pride and an informed community
Each City department then generated a budget based on meeting these priorities. For instance, multiple
departments are working collaboratively on specific projects to deal with the first listed priority, and all
departments address the last two priorities with everything they do on a daily basis. The priorities help
focus the work of City government, guiding our actions over the next two years while providing the Tukwila
community with concrete, actionable and observable initiatives.
A Fiscally Sound Budget; Finding Efficiencies and Reallocating Resources to Improve Services
The 2017/2018 budget is fiscally sound, and the forecast for the coming years - barring an economic
event - shows that our city remains in good fiscal health. This budget provides the fiscal prudence of
necessary reserve and contingency funding so that we can adequately address an unforeseen natural or
economic disaster. We have deliberately held the line where we could on staffing increases resourced
from the General Fund. However, we could not deny the significant increases in work load experienced
in both the Tukwila Municipal Court and our Streets division. In response to these realities we have
proposed adding a three - quarter time position in the courts and taking the current half -time streets
maintenance worker to full time.
We have looked critically at our overall staffing. Positions and budget have been moved around to
address outstanding needs in the organization. As an area of the City that has been underfunded and
understaffed, the budget for our Technology and Innovation Services (T &IS) department reflects much -
needed additional investments. We have redeployed three positions from other departments to T &IS to
address the backlog of work and deploy new technology services. The Tukwila Police department
recently began the roll -out of its new records management system, and next year the Parks Department
will also release their own new system, both of which will provide much better functionality and enhanced
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2017 - 2018 Biennial Budget City of Tukwila, Washington
service to our community. As examples, signing up for classes at the Tukwila Community Center will
soon be accessible online, providing convenience to participants and time - saving efficiencies for Parks
and Recreation Department staff. And once fully deployed, the Police Department's new system will
accept non - emergency police reports filed online, giving community members better and more detailed
access to Police- related data. The new Police system will reduce officers' time spent doing paperwork
and reporting, freeing up more of their time to patrol Tukwila's neighborhoods.
As technology continues to play a more significant role in everyone's lives, it is critical that we make
proper investments that ensure the efficient delivery of services to our community. If we consider the
technology needs of the Police Department alone — in -car computers, body- and car - mounted cameras,
cell phones, radios, records management systems, evidence storage software and more — it becomes
clear that the nature of policing has changed dramatically over the years. Our community deserves and
needs these investments. One such investment already embraced is Tukwila Works, the new online and
app -based issue - reporting system that provides a new way for the City to engage with the community.
To date, more than 300 issues have been reported to the City on this platform. In the coming biennium,
I also want to examine how we can deploy Citywide and free Wi -Fi throughout Tukwila so that school
children in our community has access to what is now truly critical infrastructure.
Building on the Successes
This budget builds on work done in previous years, and maintains many of the investments we've made
to improve our City. Tukwila Code Enforcement continues to be fully staffed, resulting in our historically
highest number of abatements during 2015. We will continue this work. The City will also continue its
investments on Tukwila International Boulevard. Next year we will see the opening of the new Tukwila
Library at Tukwila Village, and late next year the first of the residential buildings as well as the community
space will open on the site.
Our continued full staffing in the Police Department remains. We have realized the fruits of this effort
with a 15 -year low in robberies in 2015 and a 10 -year low in burglaries. Our well -loved Parks and
Recreation Department will continue to offer superior programming, evidenced by the fact that it is
experiencing the highest program participation rates in its history. Our enhanced community engagement
will continue also, building on the new website, improved public access television and Tukwila Works.
A Collaborative Budget Process
I am proud that this year's budget development effort included an unprecedented amount of outreach
regarding the budget. We held two open houses, as well as an online version, that allowed members of
the community to provide input on initiatives under each budget priority. We mailed information on the
budget to each residence, placed multiple articles on the City Pages in the Tukwila Reporter, and utilized
TukTV on Channel 21 and the City's social media platforms, pushing out information on the development
of the budget and soliciting feedback and input. I want to thank everyone who took the time to attend an
open house or provided us their feedback and insight through other channels.
I also want to recognize the work of the City Council, who played an integral role in the budget process
this year. This summer and fall, each Council committee performed significant preliminary review of all
facets of the budget. This collaborative work has resulted in a better budget in my opinion, and the
upfront work and review provided by the Council allowed us to incorporate their thoughtful feedback early
on in the process. In fact, due to the Council's thoughtful leadership around human services and through
their urging, we added $50,000 per year to the human services budget for additional direct service dollars
for the most vulnerable in our community. This is a wonderful example of the fruits of this collaborative
budget process.
2017/2018: Critical Two Years for the City of Tukwila
The coming biennium brings many challenges and opportunities for the City of Tukwila. We have a Public
Safety Plan to implement that will fully fund our first responders. Tukwila International Boulevard will
continue to transform as Tukwila Village comes online and other investments are made on the site of the
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2017 - 2018 Biennial Budget City of Tukwila, Washington
former motels. Both Washington Place and the new pedestrian bridge will open during this time, and I
believe we will continue to see positive changes in the Southcenter neighborhood as it becomes a vibrant
place to live, work, shop and dine. Westfield Southcenter, which is a major economic engine not only for
our City but the State, will turn 50 during this biennium.
As the Community of Choice, we will also work to deploy strategies to ensure a variety of housing so that
all families can afford to live in Tukwila. We will continue to spur economic investments to retain a positive
economy, and continue to strengthen our relationship with the school districts, supporting their efforts to
best educate our City's youth.
I am very hopeful for these next two years and what we can do together to continue to improve the City
of Tukwila. I am confident that this community and City organization deserves to celebrate the many
wins to come before us, and are capable of navigating the challenges in a caring and thoughtful manner.
I look forward to joining you in this journey.
Sincerely,
Allan Ekberg- -
Mayor
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2017 - 2018 Biennial Budget
City of Tukwila, Washington
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2017 - 2018 Biennial Budget
City of Tukwila, Washington
6�9
GOVERNMENT FINANCE CFFfCERS ASSOCIATION}
Distinguished
Budget Presentation
Award
RESENTED to
City of Tukwila
Washington
For the Biennium Beginning
January 1, 2015
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, 2015. 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
2017 - 2018 Biennial Budget City of Tukwila, Washington
City of Tukwila
Washin ton
Ordinance No.
AN ORDINANCE OF THE CITY COUNCIL OF
THE CITY OF TUKWILA, WASHINGTON,
ADOPTING THE BIENNIAL BUDGET OF THE
CITY OF TUKWILA FOR THE 2017 -2018
BIENNIUM; PROVIDING FOR SEVERAB1LITY;
AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the preliminary budget of the City of Tukwila for the 2017 -2018 biennium
was submitted to the City Council in a tamely manner for their review; and
WHEREAS, a Public Hearing on the proposed budget was advertised and held on
November 14, 2016,
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
2017 -2018 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
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Fund
000 Genera
105 Contingency
101 Ht}teli M o#el
103 City Street
'PO4 Arterial Street
109 Drug Seizure Fund
200 LTGO Bonds
208 LTGO Bonds - 2017
209 LTGO Bonds - 2017
211 Limited Tax G.O_ Refunding Bonds, 2008
212 Limited Tax G.O. Bonds, 2009A
214 Limited Tax G.O. Bonds, 2010A
216
217
218 2014 Facility
206 LID Guaranty
233 2013 LID
301 Land Acquisition, Recreation & Park
302 Facility Replacement
303 General Govemmen1 Irnprc cements
304 Fire Improvements
305 Public Safety Plan
306 City Facilities
401 Water
402 Sewer
411 Faller Golf Course
412 Surface Water
501 Equipment Rental
502 Insurance Fund
503 Insurance - LEOFF 1 Fund
611 Firemen's Pension
Total Atl Funds Combined
UTGO - 2017
2011 Refunding Bonds
Total
Expenditures
$142,401,606
5,756,046
2,400,875
15,665,431
39,473, 923
581,635
3,764, 696
492,000
672,000
1,619,416
855,751
1,190,316
2,681,000
1,102 ,088
226,260
670,151
2,280,408
4,098,123
8,171,906
735,349
727,831
24,143,000
29,493,000
18,126,561
26,452, 091
3,805,274
20, 672, 828
12, 878, 676
13,998,014
1,746,884
1,311,619
$38E1,224,762
Total
Rewrites
$ 142,401,608
5,756,046
2,400, 875
15,685, 431
39.473, 923
581,635
3,764, 696
492,000
672,000
1,619,416
855,751
1,190,316
2,681, 000
1,102,089
226,260
670,151
2,280,408
4,098,123
8,171,906
735,349
727,831
24,143, 000
29,493, 000
18,126,561
26,482, 091
3,805,274
20,672, 828
12,876, 676
13,996, 014
1,746,864
1,311,6119
$ 368,224,782
Section 3, A complete copy of the final budget for 2017- 2018, as adopted,
together with a copy of this adopting ordinance, shall be kept on file in the City Clerk's
Office, and a copy shall be transmitted by the City Clerk to the Division of Municipal
Corporations of the Office of the State Auditor and to the Association of Washington
Cities,
7
2017 - 2018 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 nurmbering.
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 7' -) day of r , 2016.
ATTESTIAUTHENTICATED:
F'
Christy O °Flab , MMC, City Clerk
APPROVED AS TO FORM BY:
1
Rachel B_ Turpin, City Attorney
Filed with the City Clerk.
Passed by the City Council:
Published:
Effective Date;
Ordinance Number:
8
2017 - 2018 Biennial Budget
City of Tukwila, Washington
RECONCILIATION OF 2017 - 2018 BUDGET SUMMARY TO ORDINANCE
REVENUES
2017
Beginning
Fund Balance
2017
Revenues
2018
Revenues
Total
Revenues
000 General
$ 11,500,000
$ 62,665,691
$ 68,235,916
$142,401,606
101 Hotel /Motel
906,875
736,000
758,000
2,400,875
103 City Street
833,331
9,397,500
5,434,600
15,665,431
104 Arterial Street
3,786,923
25,398,000
10,289,000
39,473,923
105 Contingency
5,716,048
20,000
20,000
5,756,048
109 Drug Seizure Fund
461,635
60,000
60,000
581,635
200 LTGO Bonds
133,546
691,150
2,940,000
3,764,696
208 LTGO Bonds - 2017 (Public Safety Plan)
-
-
492,000
492,000
209 LTGO Bonds - 2017 (Residential Street)
-
-
672,000
672,000
211 Limited Tax G.O. Refunding Bonds, 2008
416
809,900
809,100
1,619,416
212 Limited Tax G.O. Bonds, 2009A
2
427,461
428,288
855,751
213 UTGO Bonds - 2017
-
-
2,681,000
2,681,000
214 Limited Tax G.O. Bonds, 2010A
33,972
581,191
575,153
1,190,316
217 2011 Refunding Bonds
539
552,300
549,250
1,102,089
218 2014 Facility
-
113,130
113,130
226,260
206 LID Guaranty
669,151
500
500
670,151
233 2013 LID
898,764
702,111
679,533
2,280,408
301 Land Acquisition, Recreation & Park Dev.
2,713,123
716,000
669,000
4,098,123
302 Facility Replacement
370,706
3,486,600
4,314,600
8,171,906
303 General Government Improvements
334,349
200,500
200,500
735,349
304 Fire Improvements
645,631
32,100
50,100
727,831
305 Public Safety Plan
-
23,843,000
300,000
24,143,000
306 City Facilities
-
6,150,000
23,343,000
29,493,000
401 Water
4,178,561
6,905,000
7,043,000
18,126,561
402 Sewer
9,009,091
8,674,000
8,799,000
26,482,091
411 Foster Golf Course
23,174
1,864,550
1,917,550
3,805,274
412 Surface Water
4,273,828
7,413,000
8,986,000
20,672,828
501 Equipment Rental
5,592,380
3,141,319
4,144,977
12,878,676
502 Insurance Fund
1,175,682
6,173,727
6,648,605
13,998,014
503 Insurance - LEOFF 1 Fund
1,210,204
268,340
268,340
1,746,884
611 Firemen's Pension
1,170,891
69,687
71,041
1,311,619
Total
$ 55,638,823
$ 171,092,757
$161,493,183
$388,224,762
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2017 - 2018 Biennial Budget
City of Tukwila, Washington
EXPENDITURES
2017
Expenditures
2018
Expenditures
2018 Ending
Fund Balance
Total
Expenditures
000 General
$ 62,639,570
$ 68,168,105
$ 11,593,932
$142,401,606
101 Hotel /Motel
440,700
423,914
1,536,261
2,400,875
103 City Street
9,353,000
5,425,000
887,431
15,665,431
104 Arterial Street
29,137,579
9,803,218
533,126
39,473,923
105 Contingency
-
-
5,756,048
5,756,048
109 Drug Seizure Fund
45,000
45,000
491,635
581,635
200 LTGO Bonds
691,150
2,940,000
133,546
3,764,696
208 LTGO Bonds - 2017 (Public Safety Plan)
-
492,000
-
492,000
209 LTGO Bonds - 2017 (Residential Street)
-
672,000
-
672,000
211 Limited Tax G.O. Refunding Bonds, 2008
809,900
809,100
416
1,619,416
212 Limited Tax G.O. Bonds, 2009A
427,461
428,288
2
855,751
213 UTGO - 2107
-
2,681,000
-
2,681,000
214 Limited Tax G.O. Bonds, 2010A
581,191
575,153
33,972
1,190,316
217 2011 Refunding Bonds
552,300
549,250
539
1,102,089
218 2014 Facility
113,130
113,130
-
226,260
206 LID Guaranty
670,151
670,151
233 2013 LID
721,830
702,655
855,923
2,280,408
301 Land Acquisition, Recreation & Park Dev.
1,139,000
581,000
2,378,123
4,098,123
302 Facility Replacement
1,860,000
6,086,000
225,906
8,171,906
303 General Government Improvements
290,794
294,593
149,962
735,349
304 Fire Improvements
-
-
727,831
727,831
305 Public Safety Plan
14,187,000
9,599,000
357,000
24,143,000
306 City Facilities
6,150,000
2,302,000
21,041,000
29,493,000
401 Water
8,841,590
6,898,434
2,386,537
18,126,561
402 Sewer
11,168,523
8,618,352
6,695,216
26,482,091
411 Foster Golf Course
1,850,949
1,887,168
67,157
3,805,274
412 Surface Water
8,133,869
8,729,475
3,809,484
20,672,828
501 Equipment Rental
3,952,966
4,227,493
4,698,217
12,878,676
502 Insurance Fund
6,842,617
7,150,807
4,589
13,998,014
503 Insurance - LEOFF 1 Fund
606,299
623,714
516,872
1,746,884
611 Firemen's Pension
72,727
76,491
1,162,401
1,311,619
Total
$170,609,147
$ 150,902,339
$ 66,713,276
$388,224,762
10
2017 - 2018 Biennial Budget
City of Tukwila, Washington
City of Tukwila, Washington
2017 -2018 Organization Chart
RESIDENTS OF
TUKWILA
COUNCIL
MEMBERS
f
MAYOR
Allan Ekberg
CITY
ADMINISTRATOR
David Cline
CITY ATTORNEY
Rachel Turpin
MUNICIPAL
COURT
Kimberly Walden
1
r 1
COMMUNITY
DEVELOPMENT
Jack Pace
TECHNOLOGY AND
INNOVATION
SERVICES
Joseph Todd
FINANCE
Peggy McCarthy
PARKS AND
RECREATION
Rick Still
FIRE
Jay Wittwer
POLICE
Mike Villa
r HUMAN '
RESOURCES
Stephanie Brown-
Smith
PUBLIC WORKS
Bob Giberson
11
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Council President
Councilmember
Councilmember
Councilmember
Councilmember
Councilmember
Councilmember
Judge
Court Administrator
CITY OFFICIALS
2016 CITY COUNCIL
MUNICIPAL COURT
CITY ADMINISTRATION
Mayor
City Administrator
City Attorney
Finance Director
Community Development Director
Parks & Recreation Director
Public Works Director
Fire Chief
Police Chief
Human Resources Director
Technology and Innovation Services Director
Communications and Government Relations Manager
Finance Director
Deputy Director
Fiscal Coordinator
Fiscal Coordinator
Fiscal Coordinator
Fiscal Specialist
Fiscal Specialist
Fiscal Specialist
Fiscal Specialist
Fiscal Specialist
Fiscal Technician
Joe Duffie
Dennis Robertson
Verna Seal
Kathy Hougardy
De'Sean Quinn
Kate Kruller
Thomas McLeod
Kimberly Walden
Trish Kinlow
Allan Ekberg
David Cline
Rachel Turpin
Peggy McCarthy
Jack Pace
Rick Still
Bob Giberson
Jay Wittwer
Mike Villa
Stephanie Brown -Smith
Joseph Todd
Rachel Bianchi
2017 -2018 ADOPTED BUDGET PREPARED BY:
FINANCE DEPARTMENT PERSONNEL
Peggy McCarthy
Vicky Carlsen
Craig Zellerhoff
Lily Jue
Richard Takechi
Diane Jaber
Karen Fricke
Cindy Wilkins
Laurie Anderson
Joanna Fortenberry
Penny Hansen
SPECIAL THANKS FOR SIGNIFICANT CONTRIBUTION TO THE BUDGET PROCESS
Jake Berry
Gail Labanara
Laurel Humphrey
Tanya Taylor
12
2017 - 2018 Biennial Budget City of Tukwila, Washington
Brian Kennedy
Cynthia Chesak
Helen Enguerra
CITY BOARDS AND COMMISSIONS
ARTS COMMISSION
Steve Mullet
Sheila Coppola
Trisha Gilmore
Daniel Humkey
City Staff:
Dave Johnson, Recreation Manager — Parks & Recreation Department
CIVIL SERVICE COMMISSION
Bruce Paquette Ronald Johnston Stephen Wheeler
City Staff:
Sara Valdez, Civil Service Examiner — Human Resources Department
Jun Castillo
Jerry Thornton
Zak Idan
COMMUNITY POLICE ADVISORY BOARD
Kim Karnes
John Lindsay
Laurie Clark
Austin Hackett
Jan Bolerjack
City Staff:
Chris Partman, Community Oriented Policing Coordinator, Police Department
EQUITY AND DIVERSITY COMMISSION
Kathy Hougardy Joan Hernandez Thong Ung
Nate Robinson Aaron Dragonov
City Staff:
Mia Navarro, Community Engagement Manager — Mayor's Office
Terra Straight
Coletha Albert
Jan Bolerjack
HUMAN SERVICES ADVISORY BOARD
Jonathon Houston Charis Hnin
Jonathan Joseph Borka Paponjak
City Staff:
Evelyn Boykan, Program Manager — Human Services Division
Stacy Hansen, Human Services Coordinator — Human Services Division
13
2017 - 2018 Biennial Budget City of Tukwila, Washington
Scott Kruize
Geraldine Ventura
LIBRARY ADVISORY BOARD
Steve Miller
Linda McLeod
City Staff:
Tracy Galloway, Recreation Manager — Parks & Recreation Department
Kirstin May, Recreation Coordinator — Parks & Recreation Department
Council President
Jamie Randall
Daniel Lee
LODGING TAX ADVISORY COMMITTEE
Jim Davis
Ben Oliver
City Staff:
Brandon Miles, Economic Development Liaison — Mayor's Office
Sean Albert
Michael Martin
PARKS COMMISSION
Matthew Mega
Don Scanlon
Marie Parrish
Owen Leinbach
Miesa Berry
Heidi Watters
Hassan Abdi
City Staff:
Robert Eaton, Parks & Recreation Manager — Parks & Recreation Department
PLANNING COMMISSION /BOARD OF ARCHITECTURAL REVIEW
Louise Strander
Dennis Martinez
Sharon Mann
Mike Hansen
Miguel Maestas
Nhan Nguyen
Brooke Alford
City Staff:
Wynetta Bivens, Assistant to the Director — Department of Community Development
Sharon Baker - Myklebust
Patricia Timm
SISTER CITY COMMITTEE
Bonnie Mullet
Domenic Baker
Audrey Davis
City Staff:
Tracy Galloway, Parks & Recreation Manager — Parks & Recreation Department
14
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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 109 -year old community incorporated in 1908, which
now encompasses an area of 9.7 square miles.
• Current population is 19,540.
• 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
2017 - 2018 Biennial Budget City of Tukwila, Washington
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 City Council. Each operational area of the
budget involves 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
2017 - 2018 Biennial Budget City of Tukwila, Washington
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
2017 - 2018 Biennial Budget City of Tukwila, Washington
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.
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 as
identified in the City's adopted Strategic Plan. This review includes a collaborative process between
the Administration and Council to identify the priorities for the next biennium, which inform spending
and direct the budget. 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 allocated 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 of odd numbered years. 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
2017 - 2018 Biennial Budget City of Tukwila, Washington
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
2017 - 2018 Biennial Budget
City of Tukwila, Washington
2017 -2018 Budget Calendar
2015
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Council and Executive Team held first
workshop to determine potential 2017 -2018
priorities.
r_>
2016
Council held retreat and discussed budget 7>
review process.
Council and Executive Team held second
workshop to refine potential 2017 -2018
priorities.
City Council review and adoption of 2017-
2018 priorities
E>
Community open houses held to share
information and gather input on budget
C>
Budget files were made available to staff.
Budget files were due to Finance
department.
Ej
Finance and Safety Committee briefed on
budget process.
=>
Finance department compiled and refined
draft budget.
Cross - departmental review of budget
components
=>
Council Committee review of preliminary
budget components
Mayor presented proposed budget.
City Council reviewed proposed budget.
Public hearing held.
Property tax levy set by ordinance.
Budget and CIP adopted by ordinance and
resolution.
20
2017 - 2018 Biennial Budget City of Tukwila, Washington
2017 -2018 Budget Calendar Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
2017
Final budget published and distributed.
E>
Instruction packet for mid - biennial review
and modification distributed to
Departments.
C;;
Departments review budgets and prepare
budget modifications.
=>
Department Directors return budget
modification requests to Finance.
E>
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.
E>
Proposed budget modification is filed with
the City Clerk, distributed to City Council
and made available to the public.
E>
Public budget hearing #1.
E>
Notice of public budget hearing #2 is
published.
E>
Public budget hearing #2 is held and
property tax levy is set by ordinance.
E>
City Council considers amendments.
E>
CIP Amendment and Mid - biennial budget
modification are adopted by ordinance.
2018
City Council and Administration begin
work on City priorities for next biennium.
E>
Mid year Budget Amendment is adopted
by ordinance if necessary.
E>
Year -end Budget Amendment is adopted
by ordinance, if necessary.
E>
21
2017 - 2018 Biennial Budget City of Tukwila, Washington
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.
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.
22
2017 - 2018 Biennial Budget City of Tukwila, Washington
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 City's budget is adopted at the fund level and expenditures may not legally exceed appropriations
at that level of detail.
23
2017 - 2018 Biennial Budget City of Tukwila, Washington
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
2017 - 2018 Biennial Budget City of Tukwila, Washington
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: Lodging 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, Fire Improvements, and
Public Safety Plan Funds.
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.
25
2017 - 2018 Biennial Budget City of Tukwila, Washington
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
2017 - 2018 Biennial Budget City of Tukwila, Washington
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 2017 -2018 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 1c)/0 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
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.
27
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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28
2017 - 2018 Biennial Budget City of Tukwila, Washington
BUDGET SUMMARY
This section summarizes the 2017 -2018 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 was 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 2017 -2018 biennium.
Construction activity on Tukwila International Boulevard associated with the build out of the Tukwila
Village complex and the redevelopment of the urban renewal area is expected to boost construction
related revenues including sales tax, permit fees and utility taxes, accelerating similar activity expected
in 2017. 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, will be completed during the
upcoming biennium; 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 several
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. Further, health care costs continue to increase. 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.
29
2017 - 2018 Biennial Budget City of Tukwila, Washington
BUDGET DEVELOPMENT
The 2017 -2018 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
year ahead of schedule. This budget, with one exception, includes no new taxes. The only new tax is
a Public Safety Plan bond measure that was approved by voters in November 2016. Once the
measure is approved, the City plans to issue bonds in December of 2016 to build three new fire
stations, a Justice Center and fully -fund fire equipment and apparatus for 20 years. The budget does
include an excess levy related to this bond measure to pay the bonds back beginning in 2018.
The seven priorities identified are:
1. Cultivate safe, attractive and welcoming neighborhoods
2. Promote dynamic urban environments
3. Leverage effective partnerships and collaboration
4. Encourage healthy, safe and affordable housing
5. Maximize Tukwila's significant economic strength and potential
6. Ensure organizational effectiveness and responsible financial stewardship
7. Foster civic pride and an informed community
With the priorities established, City staff began aligning the proposed 2017 -2018 work plan with each
priority. Through budget outreach efforts, including two open houses and an online open house, the
City solicited information and feedback from residents and other stakeholders about the proposed
2017 -2018 work plan. Participants in these events were able to share their priorities on the draft work
plan and identify areas they thought were missing or incomplete. Staff took this feedback and
incorporated it into the City's overall work plan for the next biennium. The budget responds to the
priorities, both through new programs and through continued work on initiatives already underway to
help the City meet the Strategic Plan goals.
Below are examples of 2017 -2018 work plan items to meet the priorities identified for the biennium.
Examples include ongoing efforts as well as project completions and milestone accomplishments, and
will be reflected on City -wide and Council Committee schedules and work plans following a
collaborative process.
Priority 1— Cultivate safe, attractive and welcoming neighborhoods
Implement TIB Plan and zoning update
• Continue SPRINT program
• Support Neighborhood Resource Center
• Enhanced speeding enforcement
• Enhanced Code Enforcement
• Complete 42nd Ave. Phase 111
• Complete 53rd Ave. S.
• Comprehensive plan implementation
• Construct TIB & 142nd S. crosswalk
• Install 144th & 42nd Ave. S. traffic signal
• Public art plan implementation
• Complete Cascade View Safe Routes to
School Phase II
• Complete Duwamish Hill Preserve Phase II
• Finish Duwamish bridge repair /painting
• BNSF access implementation
• Tukwila Works expansion
• Continue to support See You in the Park
• Implement pilot Park Watch program
• Duwamish Gardens /Chinook Winds developed
• Open dog park
• Increase street trees
30
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Priority 2 — Promote dynamic urban environments
• Motel site redevelopment
• Community Resource Center
• Tukwila Village Phases I and II
• Southcenter pedestrian bridge
• Southcenter plan implementation
• Washington Place opening
• CBD sewer rehabilitation
• Support human service providers
• Rehabilitation of five bridges
Priority 3 — Leverage effective partnerships and collaboration
• Continued partnership with Tukwila School
District
o Internship /Job Shadow program
o Afterschool program
o Career Fair
o School Resource Officer
o DARE
o Summer School
o City Council /School Board
o Leaders at the Links
o Career Nights
• Teens for Tukwila
• Highline Schools
• Enhance participation with partners to benefit
Tukwila
o SCA, PSRC, AWC, NLC
o Local and regional governments
o Soundside
o Seattle Southside Tourism Authority
o Southcenter Marketing Partnership
o Seattle Southside Chamber
o King County- Cities Collaboration (K4C)
o Forterra
o Boeing Employees Credit Union
Priority 4 — Encourage healthy, safe and affordable housing
• Housing affordability plan
• Review and implement utility discounts
• Continue to address housing conditions
• Promote minor home repair program
• Enhance code enforcement services
• Better address homelessness
• Participate in regional efforts to address
homelessness and affordable housing
• Continue to implement Healthy Tukwila
• Support Green Tukwila program
• Implement Housing Element of
Comprehensive Plan
Support human service providers
Priority 5— Maximize Tukwila's significant economic strength and potential
• Address capital funding
• Economic Development Plan
• Leverage the Lodging Tax Advisory
Committee
• Participate in Seattle Southside Chamber
• Participate in the Seattle Southside
Regional Tourism Authority
• Participate in the Soundside Alliance
• Implement Southcenter Plan
• Encourage workforce development
• Support Tukwila Valley South development
• Encourage MIC redevelopment
• Central business district infrastructure
investments
o Sewer rehabilitation
o Storm water improvements
o New traffic signals
• Continue Starfire /Sounders Partnership
• Rehabilitation of five bridges
• Boeing Access Road bridge redevelopment
• Enhance business community outreach
31
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Priority 6 — Ensure organizational effectiveness and responsible financial stewardship
• Implementing Public Safety Plan
• Enhance community reporting:
• Police records management
• Tukwila Works
• Fire
• P &R
• GIS
• Tukwila Works
• TRAKiT
• Blue Beam
• Address health benefits
• Strategic Plan update
• Technology infrastructure investments
• Develop additional performance measures
and examine budget process
• Ongoing process improvements
• Enhance customer service
Expand online activities
o Recreation management system
o Permits
o Business license
o Rental housing license
• Continue to meet financial reserve
• policy
• Implement new employee evaluations
• Leverage grants to improve
neighborhoods
• Ongoing succession planning
• Continue department strategic plans
• Increased pursuit of awards
• Establish citywide fee policy
• Implement new training program
• Develop equipment replacement strategy
• Review and update impact fees
• Address fleet planning
Priority 7 — Foster civic pride and an informed community
• Develop neighborhood improvement
programs
• Ongoing support of block watches
• Enhance community communications and
information sharing through:
• TukTV
• Hazelnut
• Tukwila Reporter
• Facebook & Twitter
• Enhanced website
• E- Hazelnut
• Community Connectors
• Implement pilot Park Watch program
• Develop a more robust community
calendar
• Continue City annual report
• Expand the Healthy Tukwila program
• Continued engagement with the community
via events that include:
o Summer Kick Off
o July 4th
o Touch -a -Truck
o Backyard Wildlife
o See You in the Park
o Spirit of Giving
o Night Out Against Crime
o Green Tukwila
• Support Police Department Community
Liaison Team
• Implement the Southcenter Marketing
Partnership
32
2017 - 2018 Biennial Budget City of Tukwila, Washington
FINANCIAL SUMMARY
The 2017 -2018 budget reflects a City -wide net revenue increase of $1.7 million in 2017 and $9.8 million
in 2018 or $11.5 million increase 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 two
important residential street capital projects — the 42nd Avenue South and 53' Avenue South road
improvements that include sidewalks and undergrounding of utilities. 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 for 2017 is 4.4% of ongoing General Fund revenues which is 3.5% lower than
the 8% guideline for affordability. In 2018, debt service is 9.4% of ongoing General Fund revenues.
The increase is specific to 2018 only; the City will be repaying a line of credit loan that was utilized to
purchase property in the City's urban renewal area. In addition to debt - financed capital projects, cash
investments are planned for maintenance of capital assets including roads and bridges, and
improvements to Strander Blvd Extension.
The budget also includes investment in the utility funds. A Water Fund drawdown of $1.8 million over
the biennium will allow for investment in the Andover Park East Water and Sewer Replacement Project
as well as the Macadam Road South water upgrade, among other projects. A Sewer Fund drawdown
of over $1.3 million will continue the upgrading of the Central Business District sewer system, Andover
Park East, sewer lift station No. 2 upgrades, and other sewer - related projects. Investments in the
Gilliam Creek 42nd South culvert, Chinook Wind, and other environmental surface water management
projects that are included for the Surface Water Fund.
The City -wide picture also includes costs associated with the Public Safety Plan. If voters approve the
Public Safety Plan bond measure in November, the City will issue bonds in December 2016. Projects
included in the Plan include siting and constructing a Justice Center that will house the Police
department and Court, reconstructing three Fire Stations, and life -cycle replacement of fire apparatus
and equipment for 20 years.
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 2017 and 2018. 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.
33
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Fund
017
Be2innin
Fund Balance
2017
Resources
2017
Expenditures
Change a in
Fund Balance
2017
Ending
Fund
Balance
Fund 000 - General
$ 11,500,000
$ 62,665,691
$ 62,639,570
$ 26,121
$11,526,121
:NERi
:ONT
3ENC
Fund 105 - Contingency
5,716,048
20,000
-
20,000
5,736,048
Total General & Contingency
17,216,048
62,685,691
62,639,570
46,121
17,262,168
Fund 101 - Hotel /Motel Tax
906,875
736,000
440,700
295,300
1,202,175
PECI,
EVEN
Fund 109 - Drug Seizure
461,635
60,000
45,000
15,000
476,635
Total Special Revenue Funds
1,368,510
796,000
485,700
310,300
1,678,810
Funds 2 " -LTGO Debt Service Funds
168,475
3,175,132
3,175,132
-
168,475
I- SVC
Fund 206 - Guaranty
669,151
500
-
500
669,651
Fund 233 - Local Imp. Dist. Bonds, 2013
898,764
702,111
721,830
(19,719)
879,045
Local Imp. Dist. #33, Guaranty Funds
1,567,915
702,611
721,830
(19,219)
1,548,696
Fund 103 - Residential Streets
833,331
9,397,500
9,353,000
44,500
877,831
Fund 104 - Bridges & Arterial Streets
3,786,923
25,398,000
29,137,579
(3,739,579)
47,344
Fund 301 - Land Acq, Rec, Park Develop
2,713,123
716,000
1,139,000
(423,000)
2,290,123
Fund 302 - Facility Replacement
370,706
3,486,600
1,860,000
1,626,600
1,997,306
%L PR
Fund 303 - General Government Imp
334,349
200,500
290,794
(90,294)
244,054
Fund 304 - Fire Improvements
645,631
32,100
-
32,100
677,731
Fund 305 - Public Safety Plan
-
23,843,000
14,187,000
9,656,000
9,656,000
Fund 306 - City Facilities
-
6,150,000
6,150,000
-
-
Total Capital Projects Funds
8,684,063
69,223,700
62,117,374
7,106,326
15,790,390
Fund 401 - Water
4,178,561
6,905,000
8,841,590
(1,936,590)
2,241,971
Fund 402 - Sewer
9,009,091
8,674,000
11,168,523
(2,494,523)
6,514,568
TERF
Fund 411 - Foster Golf Course
23,174
1,864,550
1,850,949
13,601
36,775
Fund 412 - Surface Water
4,273,828
7,413,000
8,133,869
(720,869)
3,552,959
Total Enterprise Funds
17,484,655
24,856,550
29,994,932
(5,138,382)
12,346,273
INTERNAL SERVICE
Fund 501 - Equip Rental & Replacement
5,592,380
3,141,319
3,952,966
(811,647)
4,780,733
Fund 502 - Self- Insured Healthcare Plan
1,175,682
6,173,727
6,842,617
(668,890)
506,792
Fund 503 - LEOFF I Self -Ins Health Plan
1,210,204
268,340
606,299
(337,959)
872,246
Total Internal Service Funds
7,978,266
9,583,386
11,401,882
(1,818,496)
6,159,770
U
o ¢
Fund 611 - Firemen's Pension
1,170,891
69,687
72,727
(3,040)
1,167,851
E -
TOTAL BUDGET
$ 55,638,823
$171,092,757
$170,609,147
$ 483,610
$56,122,433
" Included in Financial Planning Model, Attachment A
$33,221,033
34
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Budgeted Revenues by Fund — 2017
Internal Service Funds 5.60%
Enterprise Funds 14.53%
Fiduciary Funds 0.04%
General Fund 36.64%
Capital Projects 40.46%
Debt Service 2.27%
General Fund
Special Revenue Funds
Debt Service
Capital Projects
Enterprise Funds
Internal Service Funds
Fiduciary Funds
Special Revenue Funds
0.47%
Budgeted Expenditures by Fund — 2017
Internal Service Funds 6.68%
Enterprise Funds 17.58%
Fiduciary Funds 0.04%
General Fund 36.72%
General Fund
Special Revenue Funds
Debt Service
Capital Projects
Enterprise Funds
Internal Service Funds
Fiduciary Funds
Special Revenue Funds
Capital Projects 36.41% 0.28%
Debt Service 2.28%
35
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Fund
2018
Beginning
Fund
Balance
2018
Resources
2018
Expenditures
2018
Change in
Fund Balance
2018
Ending
Fund
Balance
Fund 000 - General
$ 11,526,121
$ 68,235,916
$ 68,168,105
$ 67,811
$11,593,932
:NER)
IONT
3ENC
Fund 105 - Contingency
5,736,048
20,000
-
20,000
5,756,048
Total General & Contingency
17, 262,168
68, 255, 916
68,168,105
87,811
17, 349, 979
Fund 101 - Hotel /Motel Tax
1,202,175
758,000
423,914
334,086
1,536,261
PECL
EVEN
Fund 109 - Drug Seizure
476,635
60,000
45,000
15,000
491,635
Total Special Revenue Funds
1,678,810
818,000
468,914
349,086
2,027,896
Funds 2 " " -LTGO Debt Service Funds
168,475
9,259,921
9,259,921
-
168,475
I- SVC
Fund 206 - Guaranty
669,651
500
-
500
670,151
Fund 233 - Local Imp. Dist. Bonds, 2013
879,045
679,533
702,655
(23,122)
855,923
Local Imp. Dist. #33, Guaranty Funds
1,548,696
680,033
702,655
(22,622)
1,526,074
Fund 103 - Residential Streets
877,831
5,434,600
5,425,000
9,600
887,431
Fund 104 - Bridges & Arterial Streets
47,344
10,289,000
9,803,218
485,782
533,126
Fund 301 - Land Acq, Rec, Park Develop
2,290,123
669,000
581,000
88,000
2,378,123
Fund 302 - Facility Replacement
1,997,306
4,314,600
6,086,000
(1,771,400)
225,906
4L PR
Fund 303 - General Government Imp
244,054
200,500
294,593
(94,093)
149,962
Fund 304 - Fire Improvements
677,731
50,100
-
50,100
727,831
Fund 305 - Public Safety Plan
9,656,000
300,000
9,599,000
(9,299,000)
357,000
Fund 306 - City Facilities
-
23,343,000
2,302,000
21,041,000
21,041,000
Total Capital Projects Funds
15,790,390
44,600,800
34,090,811
10,509,989
26,300,378
Fund 401 - Water
2,241,971
7,043,000
6,898,434
144,566
2,386,537
Fund 402 - Sewer
6,514,568
8,799,000
8,618,352
180,648
6,695,216
TERF
Fund 411 - Foster Golf Course
36,775
1,917,550
1,887,168
30,382
67,157
Fund 412 - Surface Water
3,552,959
8,986,000
8,729,475
256,525
3,809,484
Total Enterprise Funds
12,346,273
26,745,550
26,133,429
612,121
12,958,394
INTERNAL SERVICE
Fund 501 - Equip Rental & Replacement
4,780,733
4,144,977
4,227,493
(82,516)
4,698,217
Fund 502 - Self- Insured Healthcare Plan
506,792
6,648,605
7,150,807
(502,202)
4,589
Fund 503 - LEOFF !Self-Ins Health Plan
872,246
268,340
623,714
(355,374)
516,872
Total Internal Service Funds
6,159, 770
11, 061, 922
12, 002, 014
(940,092)
5,219,678
o
D a
Fund 611 - Firemen's Pension
1,167,851
71,041
76,491
(5,450)
1,162,401
TOTAL BUDGET
$ 56,122,433
$ 161,493,183
$ 150,902,339
$ 10,590,843
$66,713,276
"" Included in Financial Planning Model, Attachment A
$22,777,833
36
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Budgeted Revenues by Fund — 2018
Internal Service Funds 6.85%
Enterprise Funds 16.56%
Fiduciary Funds 0.04%
Capital Projects 27.62%
Debt Service 6.16%
General Fund 42.27%
General Fund
Special Revenue Funds
Debt Service
Capital Projects
Enterprise Funds
Internal Service Funds
Fiduciary Funds
Special Revenue Funds
0.51%
Budgeted Expenses by Fund — 2018
Internal Service Funds 7.95 %I
Enterprise Funds 17.32%
Capital Projects 22.59%
Fiduciary Funds 0.05% General Fund 45.17%
Debt Service 6.60%
Special Revenue Funds
0.31%
General Fund
Special Revenue Funds
Debt Service
Capital Projects
Enterprise Funds
Internal Service Funds
Fiduciary Funds
37
2017 - 2018 Biennial Budget City of Tukwila, Washington
REVENUE — ALL FUNDS
Before discussing the revenues for all funds, it is important to note that the 2016 budget has not been
adjusted to reflect 2016 estimated actual revenues. Overall, this results in an overstatement of the
2016 budget and an understatement of the increase in the 2017 budget. 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 $171.1 million for 2017 and $161.5 million for 2018. This is
a 37.8% increase in 2017 over the 2016 budgeted revenue. The primary reason for the increase is due
to planned debt issuance for the Public Safety Plan as well as roadway improvements for both 42nd
Avenue South and 53rd Avenue South. Total revenues decrease in 2018 by 5.6% from the 2017
budget. Additional debt issues related to the Public Safety Plan are planned in 2018 as well.
In addition to the planned debt issues, other revenue changes include an increase in grant revenue in
2017 related to capital projects in the arterial street fund. The City anticipates receiving $8.7 million in
grant funds for the Boeing Access Road over BNRR Bridge Rehabilitation project, $4.3 million for
Tukwila Urban Center Pedestrian /Bicycle Bridge project, in addition to grants for other roadway projects
as well as public safety. Grant revenue then declines $13.4 million in 2018. Grant revenue tends to
follow capital project expenditures; higher in years with significant capital project investments and lower
in years with less capital project expenditures.
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 and use tax
revenue is projected to increase to $20.0 million in 2017 which represents an average annual increase
over 2016 budget of 7.5 %. Sales tax revenue increased considerably in both 2015 and 2016 but the
2016 budget was not increased to match expectations. The 2018 increase is projected at 2.9% and is
predicated on the anticipated construction activity throughout 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,
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 property tax revenue will be at
$14.9 million in 2017, an increase of 0.6% over 2016 budget. The 2016 budget included an anticipated
annexation that was not approved and the budget was not adjusted to reflect revised property tax
revenue. The budget shows property tax revenue of $18.0 million in 2018, an increase of 20.5 %. The
additional property tax in 2018 is specific to the excess levy associated with the Public Safety Plan.
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 $4.1 million in 2017 and $4.2 in 2018. Telephone utility tax has been declining in recent years.
Taxes appear to have stabilized and a slight increase is expected in the biennium.
38
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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.
Revenue - All Funds
39
Actual
Projected
Budget
Percentage
Changes
Revenues
2014
2015
2016
2016
2017
2018
2015
2016
2017
2018
Sales and Use Taxes
$ 17,105,322
$ 19,334,152
$ 19,363,841
$ 18,631,462
$ 20,026,555
$ 20,607,102
13.0%
-3.6%
7.5%
2.9%
Property Taxes
14,265,951
14,385,186
14,808,716
14,819,046
14,906,636
17,960,302
0.8%
3.0%
0.6%
20.5%
RGRLTax
1,795,933
1,858,749
1,829,774
1,875,141
1,900,000
1,957,000
3.5%
0.9%
1.3%
3.0%
Parking /Admissions Tax
760,066
881,226
971,018
877,160
960,000
980,000
15.9%
-0.5%
9.4%
2.1%
Utility Taxes
3,855,544
4,019,288
4,131,412
4,105,084
4,118,052
4,205,513
4.2%
2.1%
0.3%
2.1%
Interfund Utility Tax
1,851,013
2,061,098
2,065,450
1,981,000
2,161,000
2,205,000
11.3%
-3.9%
9.1%
2.0%
Gambling, Excise Taxes
3,566,549
5,370,701
3,926,574
3,032,852
4,764,600
4,878,614
50.6%
-43.5%
57.1%
2.4%
Hotel /Motel Tax
596,781
677,971
711,000
630,000
733,000
755,000
13.6%
-7.1%
16.3%
3.0%
Total Taxes
43,797,160
48,588,372
47,807,786
45,951,745
49,569,844
53,548,531
10.9%
-5.4%
72%
8.0%
Business Licenses and Permits
814,670
828,478
794,270
823,140
848,640
852,790
1.71/4
-02%
3.1%
0.5%
Building Permits and Fees
1,249,460
1,377,447
1,470,663
1,316,970
1,430,300
1,494,300
10.2%
-4.4%
8.6%
4.5%
Total Licenses & Permits
2,064,130
2,205,925
2,264,933
2,140,110
2,278,940
2,347,090
6.9%
-3.0%
6.5%
3.0%
Sales Tax Mitigation
1,137,765
1,132,568
1,136,577
1,140,000
1,140,000
1,140,000
-02%
0.7%
0.0%
0.0%
Seattle City Light franchise fee
2,277,063
2,172,395
2,304,141
2,267,208
2,199,500
2,199,500
-4.6%
4.4%
-3.0%
0.0%
Other State shared revenues
819,828
774,656
896,467
841,242
824,533
840,403
-52%
8.6%
-2.0%
1.9%
Federal and State Grants
10,611,476
6,639,500
5,289,306
13,524,772
23,619,598
10,222,484
-37.4%
103.7%
74.6%
-56.7%
Other intergovernmental
60,582
836,124
1,333,795
746,907
1,420,157
559,513
12802%
-10.7%
90.1%
-60.6%
Total Intergovernmental
14,906,715
11,555,243
10,960,286
18,520,129
29,203,788
14,961,900
-22.5%
60.3%
57.7%
-48.8%
General Government
271,404
210,393
189,248
207,913
187,465
187,465
-22.5%
-12%
-9.8%
0.0%
Security
1,446,899
1,119,220
1,112,936
1,009,112
1,162,982
1,175,225
-22.6%
-92%
15.2%
1.1%
Transportation
2,498,369
3,028,370
3,220,955
3,106,033
2,746,050
2,759,708
21.2%
2.6%
-11.6%
0.5%
Plan Check and Review Fees
1,742,507
1,277,045
1,425,695
1,391,210
2,358,090
1,883,090
-26.7%
82%
69.5%
-20.1%
Culture and Rec Fees
1,435,800
1,583,241
1,556,835
1,526,906
1,705,490
1,769,150
10.3%
-3.6%
11.7%
3.7%
Utilities & Environment
18,486,629
20,590,838
20,630,457
19,770,000
21,515,000
21,946,000
11.4%
-4.0%
8.8%
2.0%
Total Charges for Services
25,881,608
27,809,108
28,136,125
27,011,174
29,675,077
29,720,638
7.4%
-2.9%
92%
0.2%
Total Fines and Penalties
206,720
207,669
272,965
255,198
224,829
224,829
0.5%
22.9%
-11.9%
02%
Interest Eamings
715,147
1,161,493
734,373
669,763
658,418
635,996
62.4%
-42.3%
-1.7%
-3.4%
Rents and Concessions
704,139
768,673
724,383
654,479
753,839
764,839
92%
-142%
15.2%
1.5%
Contributions /Donations
146,401
107,947
161,765
2,857,100
2,949,600
1,313,600
-26.3%
2546.8%
32%
-55.5%
Special assessments
732,511
682,743
528,973
624,447
439,893
439,893
-6.8%
-82%
-292%
0.0%
Other Financing
4,974,201
6,098,302
6,735,262
6,211,752
6,601,527
7,081,405
222%
12%
6.3%
7.3%
Total Miscellaneous
7,272,399
8,819,157
8,884,755
11,017,541
11,403,277
10,235,733
21.3%
24.9%
3.5%
-10.2%
Transfers In
7,900,080
6,410,846
2,849,992
7,200,831
7,497,691
17,285,621
-182%
12.3%
4.1%
130.5%
Debt proceeds
4,098,516
8,576,484
-
4,400,000
35,093,000
26,143,000
109.3%
-48.7%
697.6%
-25.5%
Property sales
(36,257)
30,480
76,839
4,767,791
3,513,000
4,341,000
- 184.1%
15542.5%
-26.3%
232%
Indirect Cost Allocation
2,089,178
2,255,320
4,454,476
2,233,476
2,279,058
2,325,643
82%
-12%
2.0%
2.0%
Other Financing
4,322,705
1,578,574
1,024,696
640,430
354,253
359,198
-632%
-59.4%
-44.7%
1.4%
Other Financing
18,374,221
18,851,704
8,406,004
19,242,528
48,737,002
50,454,462
22%
2.1%
153.3%
3.5%
Total Revenues
$112,502,952
$118,037,179
$106,732,854
$124,138,425
$ 171,092,757
$161,493,183
4.9%
5.2%
37.8%
-5.6%
39
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Revenue Budget by Type — 2017
$45,000,000
$40,000,000
$35,000,000
$30,000,000
$25,000,000
$20,000,000
$1 5,000,000
$10,000,000
$5,000,000
$-
$49,569,844
$2,278,940
$29,203,788 $29,675,077
•
$11,403,277
$41,239,311
Taxes
Licenses and Permits
Intergovernmental
Charges for Services
Fines and Penalties
Miscellaneous
Transfers - In
Other Financing
Revenue Budget by Type — 2018
$60,000,000
$50,000,000
$40,000,000
$30,000,000
$20,000,000
$10,000,000
S-
$53,548,531
$14,961,900
$2,347,090
$29,720,638
$10,235,73
$224,829
$17,285,6
$33,168,841
Taxes
Licenses and Permits
Intergovemmental
Charges for Services
Fines and Penalties
Miscellaneous
Transfers - In
Other Financing
40
2017 - 2018 Biennial Budget City of Tukwila, Washington
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 $170.6 million for 2017 and $150.9 million for 2018.
This represents a 30.8% growth in 2017 over the 2016 budgeted expenditures due to the
implementation of the Public Safety Plan. The 2018 expenditure projection is 11.6% less than the 2017
projected amount, due mainly to the timing of expenditures related to the Public Safety Plan. If the
bond measure is approved by voters in November 2016, the City plans to spend $14.2 million in 2017
and $9.6 million in 2018 to construct a new Justice Center, reconstruct three Fire Stations, and
purchase equipment and apparatus for the Fire department. Transfers between funds are shown as
other expenditures and include transfers to the general fund for anticipated land sales of $1.8 million in
2017 and $6.05 million in 2018. The Services category costs increase in 2017 by 45.6 %; this is due to
increasing budget for technology initiatives. Modernizing technology will result in better services for the
Tukwila community including implementing a new software program that will allow for online registration
for recreation activities at the community center.
The budget continues to fund all existing positions and places an emphasis on public safety, technology
and community livability. To enable the modernization of technology throughout the City, the GIS
Coordinator was relocated to the Technology Services department to serve as a City -wide resource. In
addition, Technology Services added an ITS System Administrator, approved by the Council in 2016,
who will implement and support the Police department records management system (Spillman), as well
as an ITS Business Analyst to support the implementation of new technologies to improve services for
the Tukwila Community. Community Development added a half -time position of Admin Support
Technician to support the Code Enforcement activities. This was accomplished through savings in the
department's professional services budget. A significant increase in Municipal Court's workload
required the addition of a part -time Court Admin Support Technician position. The City also increased a
Maintenance Worker position from half -time to full -time to provide better street services on roadways
around the city. Lastly, the Sewer department added a Maintenance Operations Specialist, funded by
the Enterprise Fund, to support the ongoing needs of the sewer system. The Parks & Recreation
department reorganized its staffing structure to better serve those who enjoy the parks, recreation
programs and golf course.
The City is self- insured for health costs. Premiums have been increased for the active employees plan
based on actuarial projections and requirements of the City's reserve policy. Claim experience has
been high through the first half of 2016, but has shown declines through the 3rd quarter of 2016;
Administration's expectation is that claim history will normalize and cost saving opportunities will be
identified and implemented through a plan evaluation process. The budget includes an 8% cost
increase in each year of the biennium.
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, Boeing Access Road Bridge, Tukwila
Urban Center Pedestrian /Bicycle Bridge; water system upgrade for Macadam Road; sewer system
41
2017 - 2018 Biennial Budget City of Tukwila, Washington
rehabilitation for the Central Business District and Gilliam Creek Culvert 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.
42
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditure Summary - All Funds (table is continued on following page)
Expenditures - All Funds
43
Actual
Projected
Budget
Percentage Changes
General Fund Expenditures
2014
2015
2016
2016
2017
2018
2015
2016
2017
2018
Salaries
$ 28,351,362
$ 29,518,388
$ 29,861,617
$ 30,200,521
$ 31,464,800
$ 32,045,220
4.1%
2.3%
4.2%
1.8%
Extra Labor
636,396
789,358
786,295
811,657
916,897
893,693
24.0/
2.8%
13.0/
-2.5%
Overtime
2,061,888
1,791,940
1,430,981
1,713,350
1,656,375
1,656,375
-13.1%
-4.4%
-3.3%
0.0%
Total Wages
31,049,647
32,099,687
32,078,893
32,725,528
34,038,072
34,595,288
3.4%
1.9%
4.0%
1.6%
FICA
1,865,010
1,937,231
1,979,664
1,916,756
2,079,941
2,114,555
3.9%
-1.1%
8.5%
1.7%
LEOFF
833,998
882,907
887,001
920,573
911,981
930,528
5.9%
43%
-0.9%
2.0%
PERS
1,412,951
1,473,247
1,781,702
1,719,379
1,989,614
2,025,387
4.3%
16.7%
15.7%
1.8%
Industrial Insurance
582,028
722,181
796,954
802,717
978,590
1,066,220
24.1%
11.2%
21.9%
9.0%
Med,Dntl,Disability,Life
12,542,889
11,702,574
12,934,369
13,171,266
13,854,140
14,694,886
-6.7%
12.6%
5.2%
6.1%
Unemployment
34,067
7,353
39,029
19,120
19,120
19,120
-78.4%
160.0%
0.0%
0.0%
Clothing Allowance
8,792
10,979
12,574
30,697
15,922
15,962
24.9%
179.6%
-48.1%
0.3%
Total Benefits
17,279,735
16,736,471
18,431,293
18,580,508
19,849,306
20,866,658
-3.1%
11.0%
6.8%
5.1%
Office Supplies
515,992
505,762
436,037
415,374
525,776
528,957
-2.0%
-17.9/
26.6/
0.6%
Small Tools & Minor Equip
202,653
430,421
242,859
310,114
127,318
124,818
112.4%
-28.0%
-58.9%
-2.0%
Recreation Prog Supplies
92,614
117,848
107,100
97,340
31,800
31,800
27.2%
-17.4%
-67.3%
0.0%
Fire Supplies
165,506
232,243
182,457
141,977
186,977
186,977
40.3%
-38.9/
31.7%
0.0%
Street Maint Supplies
149,421
209,661
240,780
259,300
249,300
249,300
40.3%
23.7%
-3.9%
0.0%
Water /sewer /sewage treat.
6,586,886
6,350,232
6,816,137
6,410,000
6,810,000
7,010,000
-3.6%
0.9%
6.2%
2.9%
Resale items -fuel, other
742,461
663,527
729,717
836,028
868,600
868,600
-10.6%
26.0%
3.9%
0.0%
Other
474,025
475,850
508,987
509,981
542,185
537,185
0.4%
7.2%
6.3%
-0.9%
Total Supplies
8,929,560
8,985,544
9,264,075
8,980,114
9,341,956
9,537,637
0.6%
-0.1%
4.0%
2.1%
Professional Services
7,644,440
8,341,999
6,495,156
8,415,467
11,432,561
12,866,811
9.1%
0.9%
35.9%
12.5%
Communication
411,454
388,168
368,622
399,924
464,641
451,041
-5.7%
3.0%
16.2%
-2.9%
Travel
162,040
177,942
167,007
161,293
209,880
207,380
9.8%
-9.4%
30.1%
-1.2%
Advertising
604,341
660,112
55,835
59,980
56,150
56,150
9.2%
-90.9%
-6.4%
0.0%
Operating Rents & Leases
294,905
267,726
323,329
286,991
514,286
500,886
-9.2%
7.2%
79.2%
-2.6%
Equipment Replacement
741,940
899,039
473,571
742,125
166,014
166,014
21.2%
-17.5%
77.6%
0.0%
Equip Operations & Maint
1,301,271
1,354,852
1,590,317
1,586,874
1,643,620
1,655,686
4.1%
17.1%
3.6%
0.7%
Insurance
761,671
849,784
962,295
968,296
1,014,976
1,111,326
11.6%
13.9%
4.8%
9.5%
Utilities
1,652,167
1,880,860
2,060,412
2,070,705
2,126,370
2,161,105
13.8%
10.1%
2.7%
1.6%
Repairs and Maintenance
3,552,020
3,075,238
1,928,502
1,013,686
6,170,281
4,672,357
-13.4%
-67.0%
508.7%
-24.3%
Miscellaneous
898,440
869,986
975,594
1,060,628
1,216,691
1,228,391
-3.2%
21.9%
14.7%
1.0%
Claims & Judgements
288,047
261,316
300,000
450,000
382,000
382,000
-9.3%
722%
-15.1%
0.0%
Credit Card Fees
161,977
205,088
168,414
125,929
177,581
182,581
26.6%
-38.6%
41.0%
2.8%
Other
495,119
748,651
853,327
683,716
833,766
835,358
51.2%
-8.7%
21.9%
02%
Total Services
18,969,832
19,980,762
16,722,381
18,025,614
26,408,817
26,477,086
5.3%
-9.8%
46.5%
0.3%
SCORE Jail
1,067,078
1,232,427
1,462,693
1,494,650
1,484,914
1,633,405
15.5%
21.3%
-0.7%
10.0%
Valley Communications
885,251
907,987
1,035,234
1,009,561
1,173,258
1,214,817
2.6%
112%
16.2%
3.5%
Animal Control
68,323
70,735
88,633
82,500
118,852
118,852
3.5%
16.6%
44.1%
0.0%
Pass Through Grant (to MPD)
24,001
-
-
-
-
-
0.0%
0.0%
0.0%
0.0%
Excise tax
449,610
482,558
460,934
411,405
471,405
471,405
7.3%
-14.7%
14.6%
0.0%
Interfund utility taxes
1,907,930
2,121,589
2,124,262
2,041,000
2,221,000
2,265,000
11.2%
-3.8%
8.8%
2.0%
Other
183,641
192,293
226,098
218,000
256,768
254,045
4.7%
13.4%
17.8%
-1.1%
Total Intergovernmental
4,585,834
5,007,589
5,397,853
5,257,116
5,726,197
5,957,524
9.2%
5.0%
8.9%
4.0%
43
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditures - All Funds (Continued)
General Fund Expenditures
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
2015
Percentage Changes
2016 2017
2018
Machinery and Equipment
1,116,755
1,516,320
1,471,411
1,084,000
2,897,000
2,308,225
35.8%
-28.5/
167.3%
-20.3%
Capital projects
9,181,744
11,386,447
9,872,791
29,189,001
44,647,000
20,764,000
24.0%
156.3/
53.0%
-53.5%
Land
-
(0)
-
75,000
13,216,000
11,000
0.0%
- 28846254%
17521.3%
-99.9%
Total Capital
10,298,498
12,902,767
11,344,202
30,348,001
60,760,000
23,083,225
25.3%
135.2%
100.2%
-62.0%
Principal
5,252,707
3,598,400
3,352,207
6,040,367
3,355,782
6,630,527
-31.5%
67.9%
-44.4%
97.6%
Interest
1,183,197
1,394,330
1,222,690
946,330
1,352,267
4,143,130
17.8%
-32.1/
42.9%
206.4%
Total Debt Service
6,435,904
4,992,729
4,574,897
6,986,697
4,708,049
10,773,657
-22.4%
39.9%
-32.6%
128.8%
Capital funds & other
3,750,000
2,674,000
2,321,000
2,251,000
2,551,687
3,691,041
-28.7%
-15.8%
13.4%
44.7%
Contingency fund
-
127,000
100,000
100,000
-
-
0.0%
-21.3%
0.0%
0.0%
Debt senAce funds
3,150,080
2,759,846
2,649,992
2,874,831
2,686,004
5,848,580
-12.4%
42%
-6.6%
117.7%
Indirect cost allocation to GF
3,089,178
2,755,320
2,233,476
2,233,476
2,279,058
2,325,643
-10.8%
-18.9%
2.0%
2.0%
Transfers to GF:
1,900,000
350,000
-
2,075,000
1,800,000
6,050,000
-81.6%
492.9%
-13.3%
236.1%
Transfers among other funds
-
-
-
-
460,000
1,696,000
0.0%
0.0%
o.o%
268.7%
Total Other Expenditures
11,889,258
8,666,166
7,304,468
9,534,307
9,776,749
19,611,264
-27.1%
10.0%
2.5%
100.6%
Total Expenditures
$109,438,268
$109,371,715
$ 105,118,062
$ 130,437,885
$170,609,147
$150,902,339
-0.1%
19.3%
30.8%
-11.6%
2017 -2018 Expenditure Budget by Type
Transfers - Out
Debt Service
Capital Outlays
Intergovernmental
Other Services and Charges
Supplies
Salaries and Benefits
$- $10 $20 $30
$40 $50
$60 $70
Millions
2018
2017
44
2017 - 2018 Biennial Budget City of Tukwila, Washington
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:
Public Safety— law enforcement, fire and emergency medical services 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.
General Government— administration, finance, attorney, human services, and city clerk activities.
Judicial — municipal court 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
Lodging 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
Public Safety Plan - new
Public Works Shops - new
Attachment A
Attachment A of the Financial Planning Model combines the activities of all governmental funds, except
the special revenue funds, and the LID #33 bond and guaranty funds, and projects revenues,
expenditures and fund balances forward six years. The special revenue funds and the LID #33 bond
and guaranty funds are excluded from the model because the resources 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.
45
2017 - 2018 Biennial Budget City of Tukwila, Washington
The Model includes two new funds - the Public Safety Plan fund and the Public Works Shops funds.
These funds have been established in anticipation of an affirmative vote on November 8, 2016 for the
Public Safety bond measure. The Public Safety Plan fund will be the repository for the voted debt
proceeds and for the expenditures incurred to construct a new Public Safety facility and three new fire
stations. The Public Works Shops fund will be the repository for the councilmanic bond proceeds or
other funding for the construction of new Public Works new for street maintenance, utility and fleet
services.
The City's Reserve Policy is met in the 2017 -18 and 2019 -20 bienniums. As has occurred in previous
City of Tukwila budgets, the reserves fall short in the last two years of the model; 2021 and 2022. The
Financial Planning Model is used for planning purposes only and is updated with each budget cycle.
The plan will be adjusted as necessary to ensure the Reserve Policy continues to be met in the future.
The Reserve policy was revised in 2015. The general fund minimum fund balance requirement
increased from 10% to 18 %, as calculated on the prior year ongoing general fund revenue. Also, a new
discretionary reserve was added to the policy. Under this section, 10% of one -time revenue realized in
the previous year will be set aside as a one -time revenue reserve, to the extent doing so does not
negatively impact compliance with the general fund minimum fund balance requirement. Indication of
compliance with the new minimum balance reserve requirement and the former requirement is
demonstrated in the chart below.
Reserve policy compliance:
PROPOSED BUDGET
PROJECTIONS
2017
2018
2019
2020
2021
2022
Minimum fund balance - new policy 18%
Minimum fund balance - former policy 10%
Contingency reserve fund balance - 10%
yes
yes
yes
yes
yes
yes
yes
yes
yes
yes
yes
yes
no
yes
yes
no
yes
yes
The one -time revenue shown on Attachment A derives primarily from property sales. The Tukwila
Village land sales and the motel property land sale represents the transfer of sale proceeds into the
General Fund from the Urban Renewal Fund for both realized and anticipated sales. The "Fire
Station /Shops property sales" represent estimated proceeds from selling the former Fire Station 53
property in 2018, the existing Fire Station 51 property in 2019 and the existing Public Works Shop
properties — the Minkler Shop and the George Long Shop -- in 2020. The "other" one time revenue is
comprised of $1 million transferred into the General Fund from the Urban Renewal Fund in 2014; $350
thousand transferred into the General Fund from the Reserve fund in 2015 for the Police Department
records management system; and anticipated proceeds from the sale of the Newporter property in
2018.
Ongoing revenue for 2019 -2022 has been projected at 3% for each year. The average four year
increase in ongoing revenue from 2011 through 2015 (all years include RGRL revenue which was first
collected for 2011) was 3.7 %. Use of a 3% projection index is conservative and consistent with the
City's financial policies.
The debt service costs for 2019 — 2022 include debt service on the City's share of the SCORE jail debt.
The expectation is that this debt service will be paid by SCORE jail, as it has been the past. However,
these costs have been included in the model to be consistent with the City's conservative forecasting
policy.
46
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
29
30
31
32
33
34
35
36
38
39
40
41
42
43
44
45
46
47
ATTACHMENT A - REVENUES AND EXPENDITURES GOVERNMENTAL FUNDS
2017 -2022 Analysis in 000's
47
ACTUAL
2014 2015
ESTIMATE
2016
ADOPTED
BUDGET
2016
PROPOSED BUDGET
2017 2018
2019
PROJECTIONS
2020 2021
2022
Total
2017 -2012
General Revenue:
Property Taxes
$ 14,187
$ 14,323
$ 14,749
$ 14,759
$ 14,907
$ 15,279
$ 15,738
$ 16,210
$ 16,696
$ 17,197
$ 96,027
Sales and Use Taxes
17,105
19,334
19,364
18,631
20,027
20,607
21,225
21,862
22,518
23,193
129,432
RGRL Tax
1,796
1,859
1,830
1,875
1,900
1,957
2,016
2,076
2,138
2,203
12,290
Admissions Tax
617
688
757
716
760
774
797
821
846
871
4,869
Utility Taxes
3,856
4,019
4,131
4,105
4,118
4,206
4,332
4,462
4,595
4,733
26,446
Interfund Utility Tax
1,851
2,061
2,065
1,981
2,161
2,205
2,271
2,339
2,409
2,482
13,868
Gambling /Excise Taxes
2,808
2,908
3,090
2,601
3,931
4,045
4,167
4,292
4,421
4,553
25,409
Total Taxes
42,219
45,192
45,987
44,668
47,804
49,073
50,546
52,062
53,624
55,232
308,341
Licenses & Permits
2,064
2,206
2,265
2,140
2,279
2,347
2,418
2,490
2,565
2,642
14,740
Intergovernmental
4,659
4,223
4,694
4,420
4,399
4,296
4,424
4,557
4,694
4,835
27,204
Charges for services /other
3,928
4,056
4,337
3,875
4,105
4,144
4,269
4,397
4,529
4,664
26,108
Indirect Cost Allocation
2,089
2,255
2,233
2,233
2,279
2,326
2,395
2,467
2,541
2,618
14,626
Total Ongoing Revenue
54,959
57,932
59,517
57,337
60,866
62,186
64,051
65,973
67,952
69,991
391,019
Tukwila Village land sale
-
500
-
2,075
1,800
2,775
4,575
Motel Property Sale
-
-
-
-
-
2,250
2,250
Fire station /Shops property sales
250
1,000
5,000
6,250
Other
1,000
350
-
-
775
775
Total One -Time Revenue
1,000
850
-
2,075
1,800
6,050
1,000
5,000
-
-
13,850
Total General Revenue
55,959
58,782
59,517
59,412
62,666
68,236
65,051
70,973
67,952
69,991
404,869
Dedicated Revenue:
REET
705
2,413
800
404
800
800
824
849
874
900
5,047
Parking Tax
144
193
214
161
200
206
212
219
225
232
1,294
Fuel Tax
395
407
416
403
408
415
427
440
453
467
2,611
Investment earnings
8
14
16
12
12
12
12
12
13
13
74
Other
64
254
120
80
62
80
83
85
88
90
487
Total Dedicated Revenue
1,315
3,282
1,566
1,060
1,482
1,513
1,558
1,605
1,653
1,703
9,513
TOTAL REVENUES
57,274
62,065
61,083
60,472
64,147
69,749
66,610
72,578
69,605
71,693
414,383
Operating Expenditures:
Operating & maintenance
48,714
52,000
54,257
55,525
57,402
58,628
60,094
61,597
63,136
64,715
365,572
Debt Service
3,150
2,760
2,650
2,875
2,686
5,849
4,504
4,147
4,140
4,139
25,464
Contingency fund transfer
-
127
100
100
216
115
112
165
170
175
953
Operating transfers
600
300
300
300
368
369
369
369
369
369
2,213
Adm /Engineering
745
713
599
436
577
590
605
620
635
651
3,678
Total Expenditures
53,209
55,900
57,907
59,236
61,249
65,551
65,684
66,897
68,451
70,049
397,880
Subtotal Available
$ 4,065
$ 6,165
$ 3,176
$ 1,236
$ 2,898
$ 4,198
$ 926
$ 5,681
$ 1,155
$ 1,645
$ 16,502
Capital Projects
Residential Street
518
981
403
230
237
277
750
750
750
750
3,514
Arterial Street
2,659
(925)
3,184
3,841
5,866
2,840
3,146
2,779
2,931
2,565
20,127
Land & Park acquisition
243
384
(75)
182
1,008
435
555
355
355
355
3,063
Urban Renewal
967
(269)
748
90
(1,623)
1,775
-
-
-
-
152
General improvements
164
144
205
331
150
150
300
300
300
300
1,500
Public Safety Buildings
(9,656)
9,299
(5,082)
1,916
7,264
(4,554)
(813)
Public Works Shops
-
(21,041)
21,041
-
Total Capital
4,550
315
4,464
4,674
(4,018)
(6,265)
20,710
6,100
11,600
(584)
27,543
Change in fund balance
(485)
5,850
(1,288)
(3,438)
6,916
10,463
(19,784)
(419)
(10,445)
2,229
(11,041)
Beginning Fund Balance
16,367
15,883
21,732
15,181
20,353
27,269
37,732
17,948
17,529
7,083
20,353
Ending Fund Balance
$ 15,883
$ 21,732
$ 20,444
$ 11,743
$ 27,269
$ 37,732
$ 17,948
$ 17,529
$ 7,083
$ 9,312
$ 9,312
Reserve Fund Balance
$ 5,771
$ 5,587
$ 5,716
$ 5,704
$ 5,952
$ 6,087
$ 6,220
$ 6,406
$ 6,598
$ 6,795
$ 6,795
TOTAL GOVT FUNDS
$ 21,654
$ 27,320
$ 26,160
$ 17,447
$ 33,221
$ 43,819
$ 24,167
$ 23,934
$ 13,681
$ 16,107
$ 16,107
47
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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 27 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 on line 34 through line 42.
ATTACHMENT B - OPERATION & MAINTENANCE EXPENDITURES BY DEPARTMENT
2017 -2022 Analysis in 000's
Program
ACTUAL
2014 2015
PROJECTED
2016
ADOPTED
BUDGET
2016
PROPOSED BUDGET
2017 2018
2019
PROJECTIONS
2020 2021
2022
TOTAL
2017 -2022
City Council
$ 296
$ 312
$ 334
$ 350
$ 366
$ 370
$ 380
$ 389
$ 399
$ 409
$ 2,313
Mayor's Office
3,261
3,631
3,972
4,006
4,080
4,144
4,247
4,353
4,462
4,574
25,860
Human Resources
651
619
700
674
706
728
746
765
784
804
4,533
Finance
2,145
2,185
2,370
2,740
2,639
2,733
2,801
2,871
2,943
3,017
17,004
City Attorney
516
591
601
778
717
733
752
770
790
809
4,571
Parks & Recreation
3,789
4,238
4,289
4,334
4,803
4,781
4,901
5,023
5,149
5,278
29,935
Community Development
2,809
3,097
3,243
3,546
3,693
3,671
3,763
3,857
3,953
4,052
22,990
Court
1,090
1,194
1,166
1,164
1,308
1,296
1,328
1,361
1,395
1,430
8,119
Police
15,753
16,913
18,221
18,088
18,288
18,913
19,386
19,870
20,367
20,876
117,701
Fire
12,688
11,724
11,466
11,672
11,863
12,193
12,497
12,810
13,130
13,458
75,951
Information Technology
1,277
1,248
1,342
1,192
2,027
2,041
2,092
2,144
2,198
2,253
12,753
Public Works
4,440
6,246
6,553
6,980
6,912
7,026
7,201
7,381
7,566
7,755
43,842
Departmental Total
$ 48,714
$ 52,000
$ 54,257
$ 55,525
$ 57,402
$ 58,628
$ 60,094
$ 61,597
$ 63,136
$ 64,715
$ 365,572
Departmental expenditures for 2019 -2022 has been projected at 2.5% for each year. The average
five year increase in departmental expenditures from 2010 through 2015 was 3.1%; the average four
year increase from 2011 to 2015 was 4.6%. Actual experience in the recent past has exceeded the
2.5% projection factor. Expenditure levels will be monitored closely to ensure continued financial health.
48
2017 - 2018 Biennial Budget
City of Tukwila, Washington
ATTACHMENT B - OPERATION & MAINTENANCE EXPENDITURES BY EXPENDITURE TYPE
2017 -2022 Analysis in 000's
Projection Factors: The departmental expenditure growth factor for 2019 -2022 is 2.5 %.
49
ACTUAL
2014 2015
PROJECTED
2016
ADOPTED
BUDGET
2016
PROPOSED BUDGET
2017 2018
2019
PROJECTIONS
2020 2021
2022
TOTAL
2017 -2022
Salaries
$ 24,890
$ 25,938
$ 26,557
$ 26,937
$ 28,087
$ 28,602
$ 29,317
$ 30,050
$ 30,801
$ 31,571
$ 178,426
Extra Labor
487
632
604
621
778
755
774
793
813
833
4,745
Overtime
2,037
1,754
1,405
1,691
1,632
1,632
1,673
1,715
1,758
1,801
10,211
Total Wages
27,414
28,325
28,566
29,249
30,497
30,988
31,763
32,557
33,371
34,205
193,381
FICA
1,588
1,653
1,720
1,669
1,809
1,839
1,885
1,932
1,980
2,030
11,475
LEOFF 2
772
825
825
813
849
864
886
908
930
954
5,391
PERS
1,086
1,228
1,433
1,368
1,581
1,609
1,649
1,690
1,733
1,776
10,038
Industrial Insurance
506
629
706
703
864
941
964
989
1,013
1,039
5,810
Med,Dntl,Disability,Life
4,497
5,251
5,636
5,713
5,903
6,352
6,511
6,674
6,841
7,012
39,294
Unemployment
33
7
35
13
13
13
13
14
14
14
81
Clothing Allowance
4
6
7
25
10
11
11
11
11
12
66
Total Benefits
8,486
9,598
10,362
10,304
11,030
11,629
11,919
12,217
12,523
12,836
72,154
Office Supplies
411
392
388
357
455
459
470
482
494
506
2,866
Small Tools & Minor Equip
183
303
175
217
100
97
100
102
105
107
611
Recreation Prog Supplies
93
118
107
97
32
32
33
33
34
35
199
Fire Supplies
166
232
182
142
187
187
192
196
201
206
1,170
Street Maint Supplies
149
210
241
259
249
249
256
262
268
275
1,560
Other
238
207
244
223
263
261
268
275
281
288
1,637
Total Supplies
1,240
1,462
1,338
1,296
1,287
1,285
1,317
1,350
1,384
1,419
8,043
Professional Services
2,300
2,823
2,838
3,330
3,267
3,244
3,326
3,409
3,494
3,581
20,321
Communication
326
342
355
387
450
436
447
458
470
482
2,744
Travel
132
139
156
156
192
190
195
199
204
210
1,190
Advertising
26
29
53
55
52
52
53
54
55
57
322
Operating Rents & Leases
198
224
321
274
498
485
497
509
522
535
3,047
Equipment Replacement
742
899
474
742
166
166
170
174
179
183
1,039
Equip Operations & Maint
1,301
1,355
1,590
1,587
1,644
1,656
1,697
1,740
1,783
1,828
10,346
Insurance
679
704
811
820
887
977
1,001
1,026
1,052
1,078
6,022
Utilities
1,491
1,697
1,779
1,806
1,894
1,928
1,977
2,026
2,077
2,128
12,029
Repairs and Maintenance
595
699
707
802
733
800
820
840
861
883
4,938
Miscellaneous
807
787
933
995
1,116
1,112
1,140
1,169
1,198
1,228
6,963
Claims & Judgements
288
261
300
450
382
382
392
401
411
422
2,390
Credit Card Fees
45
45
38
33
65
70
72
74
75
77
433
Other
9
8
-
19
7
7
7
7
7
7
41
Total Services
8,938
10,015
10,354
11,456
11,351
11,505
11,793
12,087
12,390
12,699
71,825
SCORE Jail
1,067
1,232
1,463
1,495
1,485
1,633
1,674
1,716
1,759
1,803
10,071
Other
1,161
1,171
1,320
1,280
1,519
1,558
1,597
1,637
1,677
1,719
9,707
Total Intergovernmental
2,228
2,403
2,783
2,775
3,004
3,191
3,271
3,353
3,436
3,522
19,777
Machinery and Equipment
407
197
855
446
234
30
31
32
32
33
392
Total Capital
407
197
855
446
234
30
31
32
32
33
392
Total Dept. Expenditures
$ 48,714
$ 52,000
$ 54,257
$ 55,525
$ 57,402
$ 58,628
$ 60,094
$ 61,597
$ 63,136
$ 64,715
$ 365,572
Projection Factors: The departmental expenditure growth factor for 2019 -2022 is 2.5 %.
49
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Debt Service 2017 -2022. This chart displays the general fund contribution to debt service for existing
debt, planned debt and proposed debt over the 6 -year projection period.
1
2
3
4
5
6
7
8
9
10
11
12
13
DEBT SERVICE
2017 - 2022 Analysis in 000's
50
Use of Debt Proceeds
BUDGET
2017 2018
2019
PROJECTIONS
2020 2021
TOTAL
2022 2017 -2022
EXISTING DEBT:
LTGO 2008
Refunding
City Hall Annex, 6300 bldg, and Urban
revitalization - Tukwila Village
$ 810
$ 809
$ 811
$ -
$ 2,430
City Hall Annex, 6300 bldg
364
364
365
-
-
-
1,094
Tukwila Village
445
445
446
-
-
-
1,337
SCORE 2009
South County Correctional Entity, SCORE
-
-
427
428
428
428
1,711
Jail facility
Scheduled debt service
427
428
428
428
426
427
2,565
Estimated contribution by SCORE
(427)
(428)
-
-
-
-
(856)
LTGO 2010
Southcenter Parkway Extension,
emergency management
520
519
567
558
552
543
3,259
Southcenter Pkwy Extension
381
381
416
409
405
398
2,390
Emergency Management
138
138
151
149
147
145
868
LTGO 2011
Arterial street portion of 2003 bond --
552
549
549
545
546
552
3,294
Refunding
South Park bridge, Fort Dent, Tukwila Pool
transaction
LTGO 2012
Tukwila Metropolitan Park District
113
113
113
113
113
113
679
LTGO 2014
Urban Renewal line of credit
40
2,290
-
-
-
-
2,330
LTGO 2014
Urban Renewal Bonds
260
261
261
261
261
261
1,564
LTGO 2015
Interurban /Boeing Access Rd Brdg
391
389
392
390
388
390
2,340
Interurban
227
226
227
226
225
226
1,357
Boeing Access Road Bridge
164
163
165
164
163
164
983
Existing debt
$ 2,686
$ 4,931
$ 3,120
$ 2,295
$ 2,288
$ 2,287
$ 17,606
PROPOSED DEBT:
LTGO 2017
Residential Street $ 8,400
-
672
672
672
672
672
3,360
42nd Ave S $ 6,400
53rd Ave S $ 2,000
LTGO 2017
Public Works Shops $29,493
-
246
712
1,180
1,180
1,180
4,498
Planned debt
$ 46,293
$ -
$ 918
$ 1,384
$ 1,852
$1,852
$ 1,852
$ 7,858
TOTAL Estimate / Projections
$ 2,686
$ 5,849
$ 4,504
$ 4,147
$ 4,140
$ 4,139
$ 25,464
50
2017 - 2018 Biennial Budget
City of Tukwila, Washington
A summary of fund balances for the funds included in the Attachment A Financial Planning Model
follows:
FUND BALANCES INCLUDED IN ATTACHMENT A
2014 - 2018 Analysis in 000's
FUNDS INCLUDED IN
ATTACHMENT A
ACTUAL
2014 2015
PROJECTED
2016
BUDGET
2016
PROPOSED BUDGET
2017 2018
000 General Fund
$ 10,181
$ 11,403
$ 11,591
$ 8,364
$ 11,310
$ 11,263
2 ** Debt Service
5
203
169
5
168
168
103 Residential Street
1,164
819
833
302
878
887
104 Arterial Street
1,376
5,052
3,787
148
47
533
301 Land, Park Acquisition
1,302
2,117
2,713
337
2,290
2,378
302 Facilities
936
1,190
371
1,787
1,997
226
303 General government
414
397
334
250
244
150
304 Fire facilities
505
551
646
550
678
728
305 Public Safety Buildings
9,656
357
306 Public Works Shops
21,041
Total General government
$ 15,883
$ 21,732
$ 20,444
$ 11,743
$ 27,269
$ 37,732
105 Contingency Reserve
5,771
5,587
5,716
5,704
5,952
6,087
Total Governmental Funds
$ 21,654
$ 27,320
$ 26,160
$ 17,447
$ 33,221
$ 43,819
51
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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52
2017 - 2018 Biennial Budget
City of Tukwila, Washington
General Fund - Revenue, Expenditures and Fund Balance
53
Actual
Projected
Budget
Percentage Change
2014
2015
2016
2016
2017
2018
2015
2016
2017
2018
Revenue
General Revenue
Property Taxes
$ 14,186,753
$ 14,323,133
$ 14,749,141
$ 14,759,046
$ 14,906,636
$ 15,279,302
1.0%
3.0%
1.0%
2.5%
Sales and Use Taxes
17,105,322
19,334,152
19,363,841
18,631,462
20,026,555
20,607,102
13.0%
-3.6%
7.5%
2.9%
Admissions Tax
616,531
687,741
757,250
716,000
760,000
774,000
11.6%
4.1%
6.1%
1.8%
Utility Taxes
6,577,434
6,818,833
7,115,472
6,636,768
7,949,452
8,150,927
3.7%
-27%
19.8%
2.5%
Interfund Utility Tax
1,851,013
2,061,098
2,065,450
1,981,000
2,161,000
2,205,000
11.3%
-3.9%
9.1%
2.0%
Rev. Generating Regulatory
1,795,933
1,858,749
1,829,774
1,875,141
1,900,000
1,957,000
3.5%
0.9%
1.3%
3.0%
Gambling /Excise Taxes
86,036
108,498
106,435
69,000
100,000
100,000
26.1%
-36.4%
44.9%
0.0%
Total General Revenue
42,219,022
45,192,204
45,987,364
44,668,417
47,803,644
49,073,331
7.0%
-1.2%
7.0%
2.7%
Licenses and Permits
Business Licenses & Permits
814,670
828,478
794,270
823,140
848,640
852,790
17%
-0.6%
3.1%
0.5%
Rental Housing License
35,020
49,675
44,633
35,000
45,000
49,000
41.8%
-29.5%
28.6%
8.9%
Building Permits and Fees
1,214,440
1,327,772
1,426,030
1,281,970
1,385,300
1,445,300
9.3%
-3.4%
8.1%
4.3%
2,064,130
2,205,925
2,264,933
2,140,110
2,278,940
2,347,090
6.9%
-3.0%
6.5%
3.0%
Total Licenses and Permits
Intergovernmental Revenue
Sales Tax Mitigation
1,137,765
1,132,568
1,136,577
1,140,000
1,140,000
1,140,000
-05%
0.7%
0.0%
0.0%
Seattle City Light Agreement
2,277,577
2,173,113
2,304,141
2,267,208
2,200,000
2,200,000
-4.6%
4.3%
-3.0%
0.0%
EMS, VNet
-
2,668
28,268
28,000
-
-
949.6%
- 100.0%
State Entitlements
360,946
303,636
414,531
381,594
416,533
425,403
-15.9%
257%
9.2%
2.1%
Grants
882,324
611,151
810,791
602,871
718,627
628,127
-30.7%
-1.4%
19.2%
-12.6%
Total lntergov't Revenue
4,658,613
4,223,136
4,694,308
4,419,673
4,475,160
4,393,530
-9.3%
4.7%
1.3%
-1.8%
Charges for Services
General Govemment
110,768
58,191
41,460
51,713
35,265
35,265
-47.5%
-11.1%
-31.8%
0.0%
Security
1,446,674
1,119,055
1,112,528
1,008,112
1,161,982
1,174,225
-22.6%
-9.9%
15.3%
1.1%
Transportation
(30,321)
33,961
321,172
109,000
109,000
109,000
- 212.0%
221.0%
0.0%
0.0%
Plan Check and Review Fees
768,781
1,088,243
1,060,432
1,141,210
905,090
905,090
41.6%
4.9%
-20.7%
0.0%
Culture and Rec Fees
474,305
561,535
557,448
461,906
609,840
623,500
18.4%
-17.7%
32.0%
2.2%
Total Charges for Services
2,770,206
2,860,986
3,093,039
2,771,941
2,821,177
2,847,080
3.3%
-3.1%
1.8%
0.9%
Fines and Penalties
257,228
253,164
304,973
280,749
254,129
254,129
-15%
10.9%
-9.5%
0.0%
Miscellaneous Revenue
2,800,912
941,427
938,551
822,412
1,030,083
1,043,084
-66.4%
-12.6%
25.3%
1.3%
Indirect cost allocation
2,089,178
2,605,320
2,233,476
2,233,476
2,279,058
2,325,643
247%
-143%
25%
25%
Ongoing Revenue
56,859,290
58,282,162
59,516,642
57,336,778
60,942,191
62,283,887
2.5%
-1.6%
6.3%
2.2%
Tmsfr Tukwila Village land sale
1,000,000
500,000
-
2,075,000
1,800,000
6,050,000
-50.0%
315.0%
-13.3%
236.1%
Total Revenue
57,859,290
58,782,162
59,516,642
59,411,778
62,742,191
68,333,887
1.6%
1.1%
5.6%
8.9%
Expenditures
City Council
296,217
312,202
333,881
350,065
366,017
370,318
5.4%
12.1%
4.6%
1.2%
Mayor's Office
3,260,538
3,630,627
3,971,762
4,005,870
4,079,580
4,143,650
11.4%
10.3%
1.8%
1.6%
Human Resources
650,743
619,343
700,001
674,329
706,208
728,083
-4.8%
8.9%
4.7%
3.1%
Finance
2,144,962
2,185,415
2,370,338
2,740,000
2,638,812
2,733,020
1.9%
25.4%
-3.7%
3.6%
Legal
515,908
591,440
600,814
778,418
716,955
733,185
14.6%
31.6%
-7.9%
2.3%
Recreation
2,650,291
2,870,724
2,897,034
2,851,924
3,384,691
3,322,179
8.3%
-0.7%
18.7%
-1.8%
Parks Maintenance
1,138,319
1,367,462
1,392,460
1,482,251
1,418,761
1,459,099
20.1%
8.4%
-4.3%
2.8%
Community Development
2,809,132
3,096,757
3,242,741
3,546,430
3,693,335
3,671,158
10.2%
145%
4.1%
-0.6%
Court
1,090,382
1,194,059
1,166,262
1,163,679
1,307,807
1,295,810
9.5%
-25%
12.4%
-0.9%
Police
15,752,642
16,912,835
18,221,359
18,087,866
18,288,091
18,913,021
7.4%
6.9%
1.1%
3.4%
Fire
11,361,376
11,724,461
11,466,197
11,672,499
11,862,569
12,192,595
3.2%
-0.4%
1.6%
2.8%
Information Technology
1,234,710
1,246,282
1,339,708
1,191,754
2,026,820
2,040,672
0.9%
-4.4%
70.1%
0.7%
Public Works
3,194,902
3,421,257
3,597,172
3,817,266
3,802,640
3,876,049
7.1%
11.6%
-0.4%
1.9%
PW Street Maintenance
2,614,100
2,826,851
2,957,703
3,162,762
3,109,593
3,149,644
8.1%
11.9%
-1.7%
1.3%
Total Department Expenditures
48 ,714,222
51,999,714
54,257,434
55,525,113
57,401,879
58,628,484
6.7%
6.8%
3.4%
2.1%
Intertund Loans
1,900,000
-
-
-
-
-
Transfers - Debt Service
3,150,080
2,759,846
2,649,992
2,874,831
2,686,004
5,848,580
-12.4%
4.2%
-6.6%
117.7%
Transfers - Capital, Other
3,750,000
2,674,000
2,321,000
2,251,000
2,551,687
3,691,041
-28.7%
-15.8%
13.4%
44.7%
Transfers - Contingency
-
127,000
100,000
100,000
-
-
-213%
-100.0%
Total Transfers
8,800,080
5,560,846
5,070,992
5,225,831
5,237,691
9,539,621
-36.8%
-6.0%
0.2%
82.1%
Total Expenditures
57,514,302
57,560,560
59,328,426
60,750,944
62,639,570
68,168,105
0.1%
5.5%
3.1%
8.8%
Change in Fund Balance
344,988
1,221,602
188,217
(1,339,166)
102,621
165,782
254.1%
- 209.6%
- 107.7%
61.5%
Beginning Fund Balance
9,836,069
10,181,057
11,402,617
9,703,167
11,500,000
11,602,621
35%
-4.7%
18.5%
0.9%
Ending Fund Balance
$ 10,181,057
$ 11,402,659
$ 11,590,834
$ 8,364,001
$ 11,602,621
$ 11,768,403
12.0%
-26.6%
38.7%
1.4%
53
2017 - 2018 Biennial Budget City of Tukwila, Washington
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, $19.4 million in
2017 and $19.9 million in 2018, 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
entities 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 2017 -2018 biennium, the
City anticipates receiving $500 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 32.9%
in 2017 and 33.1% in 2018 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
2017 2018
Local Retail Sales & Use Tax
Criminal Justice
Natural Gas Use Tax
$19,351,555
500,000
175,000
$19,932,102
500,000
175,000
Total Sales and Use Tax
$20,026,555 $20,607,102
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 3.4% average
increase in sales tax growth for 2017 over the 2016 projected revenues and 2.9% increase for 2018 over
the 2017 budget.
54
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Property Tax (RCW 84.52)
Property tax revenue is the City's second largest revenue source at $14.9 million in 2017 and $15.3
million in 2018, or 24.5% of the total general fund ongoing revenue in 2017 and 24.6% in 2018. It is used
for general governmental operations including Police, Fire, Public Works, Parks, and administrative
support. The City receives 21.2% of the property taxes paid by Tukwila property owners. Property tax
revenue is anticipated to increase in 2018 by 2.5 %.
Property Tax Levy Rate per $1,000 Assessed Valuation
Government Agency
Rate
Percent of Total
City of Tukwila
$2.71
21.2%
WA State
$2.17
17.0%
County
$1.48
11.6%
King County Library
$0.48
3.7%
Port of Seattle
$0.17
1.3%
Emergency Medical Service
$0.28
2.2%
Tukwila School District
$5.23
40.9%
Flood Control
$0.13
1.0%
Other
$0.15
1.2%
Total
$ 12.80
100%
The City of Tukwila will levy a tax rate of approximately $2.66 per $1,000 assessed value for 2017. The
City receives less than a quarter of the property taxes paid in Tukwila. Most of the parcels in the City are
also in the Tukwila School District. Almost 70% goes to the Tukwila School District, King County, 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
Tukwila School District
$5.23
41%
Flood Control Other
$0.13 1$0.15
1% 1%
City of Tukwila
$2.71
21%
Emergency Medical
Service
$0.28
2% Port of Seattle/
$0.17
1%
King County Library
$0.48
4%
County
$1.48
12%
WA State
$2.17
17%
• City of Tukwila
• WA State
County
• King County Library
• Port of Seattle
Emergency Medical Service
Tukwila School District
Flood Control
Other
55
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Utility Tax (RCW 82.16)
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 $6.3 million in
2017, and $6.4 million in 2018. This represents over 10% of the City's total ongoing revenue supporting
the general fund in both 2017 and 2018. The City of Tukwila has a 6% utility tax on cable, electricity,
telephones, cellular phones, natural gas, and garbage. The interfund utility tax was set to expire at the
end of 2015 but was extended through 2021 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 2017 -2018
biennial budget also includes one -time revenue of $1.8 million in 2017 and $6.1 million in 2018 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. Additionally, $2.25 million will be
used to repay the line of credit the City received in 2015. The proceeds of the line of credit were used to
purchase property in the City's Urban Renewal area.
56
2017
2018
Electric
$ 1,610,000
$ 1,658,300
Gas
550,000
550,000
Solid Waste /Recycling
410,000
418,200
Cable
250,000
255,000
Telephone
1,298,052
1,324,013
Utility Taxes
4,118,052
4,205,513
Interfund Utilities
2,161,000
2,205,000
Total Utility Taxes
$ 6,279,052
$ 6,410,513
Other Revenues
In addition to the three major revenue sources and other ongoing general fund revenue, the 2017 -2018
biennial budget also includes one -time revenue of $1.8 million in 2017 and $6.1 million in 2018 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. Additionally, $2.25 million will be
used to repay the line of credit the City received in 2015. The proceeds of the line of credit were used to
purchase property in the City's Urban Renewal area.
56
2017 - 2018 Biennial Budget
City of Tukwila, Washington
2017 -2018 GENERAL FUND REVENUE
General fund revenue for 2017 and 2018 excluding fund balances is $62.7 million and $68.2 million; a
5.5% increase in 2017 from the 2016 Budget and an 8.9% increase in 2018 over the 2017 proposed
budget.
General Fund Revenues
General Fund Revenues
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percentage Changes
2015 2016 2017 2018
Property Taxes
$ 14,186,753
$ 14,323,133
$ 14,749,141
$ 14,759,046
$ 14,906,636
$ 15,279,302
1.0%
3.0%
1.0%
2.5%
Sales and Use Taxes
17,105,322
19,334,152
19,363,841
18,631,462
20,026,555
20,607,102
13.0%
-3.6%
7.5%
2.9%
RGRLTax
1,795,933
1,858,749
1,829,774
1,875,141
1,900,000
1,957,000
3.5%
0.9%
1.3%
3.0%
Admissions Tax
616,531
687,741
757,250
716,000
760,000
774,000
11.6%
4.1%
6.1%
1.8%
Utility Taxes
3,855,544
4,019,288
4,131,412
4,105,084
4,118,052
4,205,513
4.2%
2.1%
0.3%
2.1%
Interfund Utility Tax
1,851,013
2,061,098
2,065,450
1,981,000
2,161,000
2,205,000
11.3%
-3.9%
9.1%
2.0%
Gambling /Excise Taxes
2,807,926
2,908,043
3,090,495
2,600,684
3,931,400
4,045,414
3.6%
-10.6%
51.2%
2.9%
Total Taxes
42,219,022
45,192,204
45,987,364
44,668,417
47,803,644
49,073,331
7.0%
-1.2%
7.0%
2.7%
Business Licenses & Permits
814,670
828,478
794,270
823,140
848,640
852,790
1.7%
-0.6%
3.1%
0.5%
Rental Housing License
35,020
49,675
44,633
35,000
45,000
49,000
41.8%
-29.5%
28.6%
8.9%
Building Permits and Fees
1,214,440
1,327,772
1,426,030
1,281,970
1,385,300
1,445,300
9.3%
-3.4%
8.1%
4.3%
Total Licenses & Permits
2,064,130
2,205,925
2,264,933
2,140,110
2,278,940
2,347,090
6.9%
-3.0%
6.5%
3.0%
Sales Tax Mitigation
1,137,765
1,132,568
1,136,577
1,140,000
1,140,000
1,140,000
-0.5%
0.7%
0.0%
0.0%
Seattle City Light Franchise
2,277,577
2,173,113
2,304,141
2,267,208
2,200,000
2,200,000
-4.6%
4.3%
-3.0%
0.0%
EMS, VNnt
-
2,668
28,268
28,000
-
-
0.0%
949.6%
0.0%
0.0%
State Entitlements
360,946
303,636
414,531
381,594
416,533
425,403
-15.9%
25.7%
9.2%
2.1%
Grants
882,324
611,151
810,791
602,871
642,127
530,156
-30.7%
-1.4%
6.5%
-17.4%
Total Intergovernmental
4,658,613
4,223,136
4,694,308
4,419,673
4,398,660
4,295,559
-9.3%
4.7%
-0.5%
-2.3%
General Government
110,768
58,191
41,460
51,713
35,265
35,265
-47.5%
-11.1%
-31.8%
0.0%
Security
1,446,674
1,119,055
1,112,528
1,008,112
1,161,982
1,174,225
-22.6%
-9.9%
15.3%
1.1%
Transportation
(30,321)
33,961
321,172
109,000
109,000
109,000
- 212.0%
221.0%
0.0%
0.0%
Plan Check & Review Fees
768,781
1,088,243
1,060,432
1,141,210
905,090
905,090
41.6%
4.9%
-20.7%
0.0%
Culture and Rec Fees
474,305
561,535
557,448
461,906
609,840
623,500
18.4%
-17.7%
32.0%
2.2%
Total Charges for Services
2,770,206
2,860,986
3,093,039
2,771,941
2,821,177
2,847,080
3.3%
-3.1%
1.8%
0.9%
Total Fines and Penalties
257,228
253,164
304,973
280,749
254,129
254,129
-1.6%
10.9%
-9.5%
0.0%
Total Miscellaneous
900,912
941,427
938,551
822,412
1,030,083
1,043,084
4.5%
-12.6%
25.3%
1.3%
Indirect Cost Allocation
2,089,178
2,255,320
2,233,476
2,233,476
2,279,058
2,325,643
8.0%
-1.0%
2.0%
2.0%
Total Ongoing Revenue
54,959,290
57,932,162
59,516,642
57,336,778
60,865,691
62,185,916
5.4%
-1.0%
6.2%
2.2%
Transfer in from Fund 302
1,000,000
-
-
-
1,800,000
3,800,000
0.0%
0.0%
0.0%
111.1%
Interfund loan received
1,900,000
-
-
-
-
0.0%
0.0%
0.0%
0.0%
Transfer in from Fund 105
-
350,000
-
-
-
-
0.0%
0.0%
0.0%
0.0%
Tukwila Village /KC Library
-
500,000
-
-
-
-
0.0%
0.0%
0.0%
0.0%
Tukwila Village
-
2,075,000
0.0%
0.0%
0.0%
0.0%
Motel Property Sale
-
-
-
-
-
2,250,000
0.0%
0.0%
0.0%
0.0%
Total One -Time Revenue
2,900,000
850,000
-
2,075,000
1,800,000
6,050,000
-70.7%
144.1%
-13.3%
236.1%
Total Revenue
$ 57,859,290
$ 58,782,162
$ 59,516,642
$ 59,411,778
$ 62,665,691
$ 68,235,916
1.6%
1.1%
5.5%
8.9%
57
2017 - 2018 Biennial Budget
City of Tukwila, Washington
2017 General Fund Revenues
All Other Revenue
$15,622,047
Excise Taxes $3,931
Property Taxes
$14,906,636
Interfund Utility Tax
$2,161,000
Utility Taxes $4,118 052
RGRL $1,900,000
Sales and Use Taxes
$20,026,555
▪ Property Taxes
o Sales and Use Taxes
RGRL
▪ Utility Taxes
▪ Interfund Utility Tax
▪ Excise Taxes
I'd All Other Revenue
2018 General Fund Revenues
All Other Revenue
$19,936,585 -\
Excise Taxes
$4,045,414
Property Taxes
$15,279,302
Interfund Utility Tax
$2,205,000
Utility Taxes $4,205,513
RGRL $1,957,000
o Property Taxes
El Sales and Use Taxes
RGRL
�+ Utility Taxes
Interfund Utility Tax
Id Excise Taxes
u All Other Revenue
Sales and Use Taxes
$20,607,102
58
2017 - 2018 Biennial Budget City of Tukwila, Washington
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 the 2017 -2018 priorities that were identified in collaboration between the City Council
and Administration. Department budgets were held to 2016 levels except for changes in salaries and
benefits, utilities, operating costs, interlocal agreements such as with Valley Communications and
SCORE jail, excise taxes, insurance premiums and claims. The major initiative for the 2017 -2018
biennium is related to technology. The initiative will add foundational infrastructure that will result in
improved services to the community. As an example, the investment in technology will allow staff to
move more quickly in rolling out a new Parks and Recreation records management system that will allow
community center patrons to register for classes online. Detailed information on major changes is
provided in each department section of the budget.
The budget continues to fund all existing positions. However, it should be noted that when a position
becomes vacant, a review is conducted and the position may be reallocated to a different department if
it is determined that the needs are greater elsewhere. For example, the Deputy Director for Public Works
position that was vacated in 2016 will not be filled. Instead, the position is being transferred to the
Technology Services department and filled as Business Analyst. Also added is an additional half time
street maintenance worker and three - quarter time staff member for Municipal Court. 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 2017 and 2018; funding for the LEOFF 1 retiree
healthcare plan continues, but at a reduced level from the 2015 -2016 biennium. 2016 ending fund
balance for the LEOFF 1 retiree healthcare plan is projected to be more than $1 million, which is
significantly higher than the $212 thousand IBNR (incurred but not reported) reserve mandated by law.
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. In early 2016, after much deliberation by the Council and after considering public
input, it was determined that it was in the best interest of the residents and business community to retain
the Tukwila Fire Department and develop a plan to fully -fund fire services. Additional information on
funding for the fire department is provided below in the Departmental Budgets section.
New funding for the technology initiative totals $362 thousand in 2017 and $329 thousand in 2018.
Funding for capital projects totals $2.6 million in 2017 and $3.6 million in 2018 while contribution to the
debt service funds total $2.7 million and $5.8 million in 2017 and 2018. The significant increase in 2018
for debt service is to pay the $2.25 million line of credit, which will be done through the sale of City -owned
property.
General Fund Budget Change Discussion
Wages and Benefits: Salaries show a 3.5% increase in 2017 over 2016 budget and a 1.8% increase in
2018 over 2017 budget. A 2% COLA has been factored in for both years as well as step increases for
those positions not currently at the top step. Additionally, the increase in 2017 over 2016 budget is due
to new positions approved in 2016.
Extra labor increased 25.3% in 2017 over 2016 budget reflecting costs associated with the REACH and
after school programs for youth.
Benefits were increased accordingly. Rates for the retirement programs the City participates in are as
follows: PERS 12.83 %, PSERS 12.00 %, and LEOFF II 5.47 %. Healthcare costs reflect an 8% increase
each year and workers' compensation increased 10% each year.
59
2017 - 2018 Biennial Budget City of Tukwila, Washington
Supplies: Supplies includes office and program related supplies as well as small tools and equipment.
Overall, supplies decreased 0.7% in 2017 below 2016 budget and an additional 0.1% decrease in 2018
below 2017 budget. The proposed Public Safety Plan bond measure includes life -cycle replacement
costs for fire department supplies including bunker gear and thermal imaging cameras. Because of the
bond measure, the costs for these items are not included in the proposed budget.
Services: The City continues to look for cost savings where possible. Due to a reduction in professional
services, as well as equipment replacement costs, increases in operating rentals, insurance, utilities,
were mostly absorbed in this category. Overall, there is a 0.9% reduction in 2017 below 2016 budget
and a slight increase of 1.4% in 2018 over the 2017 budget.
Intergovernmental: The City continues to partner with other local government agencies for jail,
dispatching, and animal control services. Costs for these services continue to increase resulting in an
8.3% increase in 2017 over 2016 budget and 6.2% increase in 2018 over 2017 budget.
Capital and Transfers: Capital costs decreased 47.5% in 2017 over 2016 budget and decreased 62.4%
in 2018 below 2017 budget. This decrease reflects the fact that the Police records management system
was completed in 2016 and the Parks and Recreation system will be completed in 2017. Additional details
on general fund capital purchases can be found below in the Departmental Budgets section.
Infrastructure capital improvements can be found in the Capital Projects funds, as well as the City's
Enterprise funds.
Transfers to debt service funds in 2018 include the line of credit payoff of $2.25 million. Transfers to
capital projects funds provide funding for residential and arterial street improvements. Funding for these
transfers come from property sale revenue and matches one -time revenue with one -time expenditures.
Departmental Budgets
Departmental expenditures for 2017 are $57.4 million, a 2.8% increase over the 2016 budget and $58.6
million for 2018, a 2.1% increase over the 2017 budget. Significant changes in the departmental budgets
include the following:
Mayor's Office — The REACH after school program costs of $100 thousand were transferred from the
Mayor's department to the Recreation department. Special matters were reduced $55 thousand to reflect
actual costs. Professional services lines were reduced a total of $195 thousand to reflect actual usage.
Human Resources — The human resources assistant position was reclassified to a human resources
analyst. Additional budget was provided for consulting work to develop safety compliance plans. It is
anticipated that this project will be completed in 2018.
Finance — Property insurance budget of $106 thousand was transferred from the Finance department to
Public Works. Claims and judgments line was reduced by $68 thousand in 2017 to reflect claims history.
Recreation — Funding of $100 thousand was transferred from the Mayor's department to the Recreation
department to fund the REACH after school program. Extra labor increased $168 thousand; much of
which is grant funded. Additionally, $100 thousand in capital budget has been added to the 2017 budget
to purchase a new recreation management software system. This purchase is specific to 2017.
Court — A .75 admin support technician was added to address staffing deficiencies created from additional
workload. It is anticipated that much of the revenue associated with increased traffic patrols will offset
the costs of this position.
60
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Technology Services - Two staff positions were transferred from the Public Works department to
Technology Services; a GIS coordinator and the deputy director of Public Works, reclassified as a
business analyst. Additionally, a .5 IT specialist in the Police department was upgraded to full -time in
2016 with Council approval, and reclassified as a systems administration position. Improvements to IT
infrastructure results in an increase of $362 thousand in 2017.
General Fund Expenditures by Department
Department
ACTUAL
2014 2015
PROJECTED
2016
2016
BUDGET
2017
2018
2016 -17
% Chg
2017 -18
% Chg
City Council
$ 296,217
$ 312,202
$ 333,881
$ 350,065
$ 366,017
$ 370,318
4.6%
1.2%
Mayor's Office
3,260,538
3,630,627
3,971,762
4,005,870
4,079,580
4,143,650
1.8%
1.6%
Human Resources
650,743
619,343
700,001
674,329
706,208
728,083
4.7%
3.1%
Finance
2,144,962
2,185,415
2,370,338
2,740,000
2,638,812
2,733,020
-3.7%
3.6%
City Attorney
515,908
591,440
600,814
778,418
716,955
733,185
-7.9%
2.3%
Parks & Recreation
3,788,610
4,238,185
4,289,494
4,334,175
4,803,452
4,781,278
10.8%
-0.5%
Community Development
2,809,132
3,096,757
3,242,741
3,546,430
3,693,335
3,671,158
4.1%
-0.6%
Court
1,090,382
1,194,059
1,166,262
1,163,679
1,307,807
1,295,810
12.4%
-0.9%
Police
15,752,642
16,912,835
18,221,359
18,087,866
18,288,091
18,913,021
1.1%
3.4%
Fire
12,688,053
11,724,461
11,466,197
11,672,499
11,862,569
12,192,595
1.6%
2.8%
Information Technology
1,277,163
1,248,472
1,341,898
1,191,754
2,026,820
2,040,672
70.1%
0.7%
Public Works
4,439,872
6,245,918
6,552,685
6,980,028
6,912,232
7,025,693
-1.0%
1.6%
Departmental Total
48,714,222
51,999,714
54,257,434
55,525,113
57,401,879
58,628,484
3.4%
2.1%
Transfers to other funds
8,800,080
5,560,846
5,070,992
5,225,831
5,237,691
9,539,621
0.2%
82.1%
General Fund Total
$57,514,302
$ 57,560,560
$ 59,328,425
$60,750,944
$62,639,570
$ 68,168,105
3.1%
8.8%
61
2017 - 2018 Biennial Budget
City of Tukwila, Washington
2017 General Fund Expenditures by Department
$2,026,820
$6,912,2321
$366,017
$4,079,580
$706,208
• City Council
$2,638,812
$716,955 • Mayor's Office
$4,803,452
• Human Resources
$11,862,56
$18,288,091
• Finance
$3,693,335. Legal
• Parks & Rec
• Community Development
• Court
$1,307,807 Police
• Fire
Technology & Innovation
Public Works
2018 General Fund Expenditures by Department
$2,040,672
$7,025,693
$370,318
$4,143,650
$728,083
$2,733,020
$733,185
• City Council
• Mayor's Office
A Human Resources
$4,781,278
• Finance
$12,192,59
$18,913,021
• Legal
$3,671,158 Parks & Rec
• Community Development
$1,295,810 •Court
Police
• Fire
Technology & Innovation
Public Works
62
2017 - 2018 Biennial Budget
City of Tukwila, Washington
General Fund Expenditure by Type
General Fund Expenditures by Type
63
ACTUAL
2014 2015
PROJECTED
2016
2016
BUDGET
2017
2018
Percentage Changes
2015 2016 2017
2018
Salaries
$ 24,889,650
$ 25,938,325
$ 26,557,103
$ 26,936,791
$ 28,086,575
$ 28,601,590
4.2%
3.8%
4.3%
1.8%
Extra Labor
487,039
631,925
603,824
620,992
777,897
754,693
29.7%
-1.7%
25.3%
-3.0%
Overtime
2,037,195
1,754,484
1,404,896
1,690,772
1,632,035
1,632,035
-13.9%
-3.6%
-3.5%
0.0%
Total Wages
27,413,884
28,324,733
28,565,823
29,248,555
30,496,507
30,988,318
3.3%
3.3%
4.3%
1.6%
FICA
1,588,266
1,652,915
1,719,523
1,668,884
1,809,259
1,838,898
4.1%
1.0%
8.4%
1.6%
LEOFF 2
772,136
824,630
825,274
812,846
849,254
864,037
6.8%
-1.4%
4.5%
1.7%
PERS
1,086,492
1,227,888
1,432,524
1,368,202
1,580,985
1,608,904
13.0%
11.4%
15.6%
1.8%
Industrial Insurance
506,143
629,025
705,997
703,452
864,098
940,896
24.3%
11.8%
22.8%
8.9%
Med,Dntl,Disability,Life
4,496,574
5,251,282
5,636,426
5,712,556
5,903,095
6,352,475
16.8%
8.8%
3.3%
7.6%
Unemployment
32,633
6,672
35,170
13,000
13,000
13,000
- 79.6/
94.8%
0.0%
0.0%
Clothing Allowance
4,202
5,831
7,454
25,235
10,460
10,500
38.8/
332.8%
-58.5%
0.4%
Total Benefits
8,486,446
9,598,242
10,362,368
10,304,175
11,030,151
11,628,711
13.1%
7.4%
7.0%
5.4%
Office Supplies
411,286
392,381
388,355
357,355
455,461
458,642
-4.6%
-8.9%
27.5%
0.7%
Small Tools & Minor Equip
183,116
303,223
174,769
216,804
99,818
97,318
65.6%
-28.5%
-54.0%
-2.5%
Recreation Prog Supplies
92,614
117,848
107,100
97,340
31,800
31,800
27.2%
-17.4%
-67.3%
0.0%
Fire Supplies
165,506
232,243
182,457
141,977
186,977
186,977
40.3%
-38.9%
31.7%
0.0%
Street Maint Supplies
149,421
209,661
240,780
259,300
249,300
249,300
40.3%
23.7%
-3.9%
0.0%
Other
238,447
206,712
244,392
223,262
263,285
261,285
-13.3%
8.0%
17.9%
-0.8%
Total Supplies
1,240,391
1,462,068
1,337,853
1,296,038
1,286,641
1,285,322
17.9%
-11.4%
-0.7%
-0.1%
Professional Services
2,300,112
2,822,972
2,838,443
3,329,772
3,266,711
3,244,461
22.7%
18.0%
-1.9%
-0.7%
Communication
325,825
342,302
354,974
386,671
449,970
436,370
5.1%
13.0%
16.4%
-3.0%
Travel
131,650
139,251
156,276
156,028
192,380
189,880
5.8%
12.0%
23.3%
-1.3%
Advertising
25,843
29,243
53,162
55,250
51,500
51,500
13.2%
88.9%
-6.8%
0.0%
Operating Rents & Leases
198,202
224,445
320,590
273,973
498,238
484,838
112/
22.1%
81.9%
-2.7%
Equipment Replacement
741,940
899,039
473,571
742,125
166,014
166,014
21.2%
-17.5%
-77.6%
0.0%
Equip Operations & Maint
1,301,271
1,354,852
1,590,317
1,586,874
1,643,620
1,655,686
4.1%
17.1%
3.6%
0.7%
Insurance
678,550
704,347
810,600
820,455
886,895
976,994
18%
16.5%
8.1%
10.2%
Utilities
1,490,645
1,697,398
1,778,667
1,805,726
1,893,570
1,928,305
13.9%
6.4%
4.9%
1.8%
Repairs and Maintenance
594,516
699,233
706,763
801,617
732,613
799,988
17.6%
14.6%
-8.6%
9.2%
Miscellaneous
807,213
786,632
933,034
994,989
1,115,691
1,112,391
-2.5%
26.5%
12.1%
-0.3%
Claims & Judgements
288,047
261,316
300,000
450,000
382,000
382,000
-9.3%
72.2%
-15.1%
0.0%
Credit Card Fees
44,517
45,429
37,717
33,299
65,081
70,081
2.0%
-26.7%
95.4%
7.7%
Other
9,422
8,133
-
18,850
6,500
6,500
-13.7%
131.8%
-65.5%
0.0%
Total Services
8,937,755
10,014,590
10,354,113
11,455,629
11,350,783
11,505,008
12.0%
14.4%
-0.9%
1.4%
SCORE Jail
1,067,078
1,232,427
1,462,693
1,494,650
1,484,914
1,633,405
15.5%
21.3%
-0.7%
10.0%
Valley Communications
885,251
907,987
1,005,234
979,561
1,143,258
1,184,817
2.6%
7.9%
16.7%
3.6%
Animal Control
68,323
70,735
88,633
82,500
118,852
118,852
3.5%
16.6%
44.1%
0.0%
Other
207,695
192,342
226,110
218,005
256,773
254,050
-7.4%
13.3%
17.8%
-1.1%
Total Intergovernmental
2,228,346
2,403,491
2,782,670
2,774,716
3,003,797
3,191,124
7.9%
15.4%
8.3%
6.2%
Machinery and Equipment
407,400
196,589
854,606
446,000
234,000
30,000
-51.7%
126.9%
-47.5%
-87.2%
Total Capital
407,400
196,589
854,606
446,000
234,000
30,000
-51.7%
126.9%
-47.5%
-87.2%
Total Dept. Expenditures
48,714,222
51,999,714
54,257,433
55,525,113
57,401,879
58,628,484
6.7%
6.8%
3.4%
2.1%
Loan to Fund 104
1,900,000
-
-
-
-
-
0.0%
0.0%
0.0%
0.0%
Transfers - Debt Svc Funds
3,150,080
2,759,846
2,649,992
2,874,831
2,686,004
5,848,580
-12.4%
4.2%
-6.6%
117.7%
Transfers - Capital, Other
3,750,000
2,674,000
2,321,000
2,251,000
2,551,687
3,691,041
-28.7%
-15.8%
13.4%
44.7%
Transfer - Contingency
-
127,000
100,000
100,000
-
-
0.0%
-21.3%
0.0%
0.0%
Total Expenditures
$ 57,514,302
$ 57,560,560
$ 59,328,425
$ 60,750,944
$ 62,639,570
$ 68,168,105
0.1%
5.5%
3.1%
8.8%
63
2017 - 2018 Biennial Budget
City of Tukwila, Washington
2017 General Fund Expenditures by Type
Capital Outlays, 234,000
Intergovernmental /
Interfund, 2,176,118
Services, 11,350,783
Supplies, 1,286,641
Benefits, 11,030,151
Transfers -Out, 5,237,691
Salaries, 30,496,507
• Salaries
• Benefits
• Supplies
• Services
• Intergovernmental /Interfund
• Capital Outlays
• Transfers -Out
2018 General Fund Expenditures by Type
Capital Out ays, 30,000
Intergovernmental /
Interfund, 2,233,122
Services, 11,505,00
Transfers -Out, 9,539,621
Salaries, 30,988,318
Supplies, 1,285,322
Benefits, 11,628,711
• Salaries
• Benefits
• Supplies
• Services
• Intergovernmental /Interfund
• Capital Outlays
• Transfers -Out
64
2017 - 2018 Biennial Budget
City of Tukwila, Washington
DEPARTMENT EXPENDITURES BY TYPE AND DIVISION
Legislative
City Council By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percentage Change
2016/2017 2017/2018
Salaries
$ 178,013
$ 182,811
$ 193,841
$ 187,912
$ 199,767
$ 201,663
6.31%
0.95%
Benefits
73,933
79,967
82,331
84,883
88,980
91,385
4.83%
2.70%
Supplies
2,662
4,345
3,747
4,370
4,370
4,370
0.00%
0.00%
Professional Services
41,608
45,079
53,962
72,900
72,900
72,900
0.00%
0.00%
Total By Type
$ 296,217
$ 312,202
$ 333,881
$ 350,065
$ 366,017
$ 370,318
4.56%
1.18%
65
Actual
Projected
Budget
Percentage Change
01 - City Council
2014
2015
2016
2016
2017
2018
2016/2017
2017/2018
Salaries
$ 178,013
$ 182,811
$ 193,841
$ 187,912
$ 199,767
$ 201,663
6.31%
0.95%
Overtime
13,949
14,348
14,941
14,709
15,680
15,833
6.60%
0.98%
FICA
7,388
8,679
10,320
9,696
11,386
11,614
17.43%
2.00%
PERS
2,445
2,511
2,828
3,034
2,823
3,117
-6.95%
10.42%
Medical,Dental,Life,Optical
50,151
54,430
54,242
57,444
59,091
60,822
2.87%
2.93%
Office & Operating Supplies
2,662
4,345
3,747
4,370
4,370
4,370
0.00%
0.00%
Professional Services
-
6,959
3,465
16,500
16,500
16,500
0.00%
0.00%
Communication
5,133
3,857
4,473
6,000
6,000
6,000
0.00%
0.00%
Travel
26,980
27,761
33,717
40,000
40,000
40,000
0.00%
0.00%
Miscellaneous
9,495
6,502
12,307
10,400
10,400
10,400
0.00%
0.00%
Total City Council
$ 296,217
$ 312,202
$ 333,881
$ 350,065
$ 366,017
$ 370,318
4.56%
1.18%
65
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Executive
03 - Mayor's Office By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percentage Change
2016/2017 2017/2018
Salaries
$ 1,348,321
$ 1,446,595
$ 1,447,110
$ 1,471,599
$ 1,567,816
$ 1,597,992
8.34%
1.92%
Benefits
441,635
502,182
550,773
532,597
594,540
624,989
7.95%
5.12%
Supplies
59,538
80,625
70,382
71,052
71,044
71,044
0.94%
0.00%
Professional Services
1,878,092
2,166,284
2,410,051
2,672,040
2,526,135
2,545,811
4.82%
0.78%
Intergmemmental
26,240
26,380
37,560
37,000
37,000
37,000
-1.49%
0.00%
Ext Taxes & Operating Assmnts
0
2
0
-
-
-
-100.00%
0.00%
Capital
22,619
-
56,700
-
-
-
- 100.00%
0.00%
Total By Type
$ 3,776,446
$ 4,222,066
$ 4,572,577
$ 4,784,288
$ 4,796,535
$ 4,876,835
4.90%
1.67%
03 - Mayor's Office
Actual
2014
2015
Projected
2016
2016
Budget
2017
2018
Percentage Change
2016/2017 2017/2018
Salaries
1,331,219
1,435,764
1,433,735
1,460,526
1,508,784
1,538,960
5.23%
2.00%
Extra Labor
17,046
10,831
12,802
10,500
58,500
58,500
356.96%
0.00%
Overtime
56
-
573
573
532
532
-7.16%
0.00%
FICA
97,352
105,481
110,726
106,008
112,793
114,961
1.87%
1.92%
PERS
120,977
145,845
171,422
156,766
180,721
184,335
5.42%
2.00%
Industrial Insurance
4,668
4,877
6,265
6,068
5,746
6,335
-8.28%
10.24%
Medical,Dental,Life,Optical
218,639
245,979
262,360
263,755
295,280
319,358
12.55%
8.15%
Unemployment Compensation
-
-
-
-
-
-
0.00%
0.00%
Uniform Clothing
-
-
-
-
-
-
0.00%
0.00%
Office & Operating Supplies
58,197
62,574
59,510
60,617
65,544
65,544
10.14%
0.00%
Small Tools & Minor Equipment
1,341
18,051
10,872
10,435
5,500
5,500
-49.41%
0.00%
Professional Services
1,444,745
1,751,761
1,814,787
2,100,288
1,870,970
1,887,200
3.10%
0.87%
Communication
61,530
54,829
98,026
114,600
112,600
112,600
14.87%
0.00%
Travel
23,423
32,656
34,600
36,300
41,550
41,550
20.09%
0.00%
Advertising
7,106
7,823
16,228
19,750
19,750
19,750
21.70%
0.00%
Operating Rentals &Leases
41,198
29,611
29,787
33,177
41,680
42,126
39.93%
1.07%
Insurance
-
-
-
-
-
-
0.00%
0.00%
Public Utility Services
-
-
-
-
-
-
0.00%
0.00%
Repairs & Maintenance
12,293
8,221
36,726
21,150
33,860
33,860
-7.80%
0.00%
Miscellaneous
287,796
281,382
379,896
346,775
405,725
408,725
6.80%
0.74%
Intergov't Professional Svcs
26,240
26,378
37,560
37,000
37,000
37,000
-1.49%
0.00%
Ext Taxes & Operating Assmnts
0
2
0
-
-
-
-100.00%
0.00%
Machinery & Equipment
22,619
-
56,700
-
-
-
-100.00%
0.00%
Total Mayor
3,776,446
4,222,066
4,572,577
4,784,288
4,796,535
4,876,835
4.90%
1.67%
66
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Executive, Continued
67
Actual
Projected
Budget
Percentage Change
Mayor's Office By Division /By Type
2014
2015
2016
2016
2017
2018
2016/2017
2017/2018
Salaries
$ 655,184
$ 337,408
$ 351,984
$ 349,218
$ 361,437
$ 368,565
2.69%
1.97%
Benefits
191,360
113,821
145,514
121,880
142,546
150,143
-2.04%
5.33%
Supplies
27,528
27,646
15,805
17,200
17,200
17,200
8.83%
0.00%
Services
573,885
831,454
887,396
911,727
893,730
897,176
0.71%
0.39%
50 Intergovemmental
26,240
26,380
37,560
37,000
37,000
37,000
-1.49%
0.00%
Total Mayor's Office
1,474,198
1,336,709
1,438,259
1,437,025
1,451,913
1,470,084
0.95%
1.25%
Salaries
168,208
170,964
173,149
174,323
175,139
178,621
1.15%
1.99%
Benefits
54,235
59,326
63,256
61,831
67,518
70,900
6.74%
5.01%
Supplies
1,103
831
1,111
1,688
1,688
1,688
51.99%
0.00%
Services
486,274
452,991
476,709
486,170
439,170
439,170
-7.87%
0.00%
Total Human Services
709,820
684,111
714,224
724,012
683,515
690,379
-4.30%
1.00%
Supplies
7,400
13,910
21,588
19,598
18,348
18,348
-15.01%
0.00%
Services
14,964
23,116
23,798
28,515
29,765
29,765
25.07%
0.00%
Total Boards, Committees & Commissions
22,365
37,027
45,386
48,113
48,113
48,113
6.01%
0.00%
Salaries
354,714
360,324
364,883
367,692
406,475
413,905
11.40%
1.83%
Benefits
136,336
145,320
157,401
155,854
169,869
179,020
7.92%
5.39%
Supplies
9,207
10,549
12,006
10,308
12,308
12,308
2.52%
0.00%
Services
102,753
93,268
168,042
161,060
174,220
174,220
3.68%
0.00%
Capital
22,619
-
56,700
-
-
-
-100.00%
0.00%
Total City Clerk
625,629
609,461
759,032
694,914
762,872
779,453
0.51%
2.17%
Salaries
-
336,749
317,651
337,907
255,021
259,962
- 19.72%
1.94%
Benefits
-
92,536
85,555
95,141
69,370
72,179
- 18.92%
4.05%
Supplies
527
438
2,665
4,658
1,000
1,000
- 62.48%
0.00%
Services
35,221
22,779
72,362
108,750
48,750
48,750
- 32.63%
0.00%
Total Economic Development
35,749
452,501
478,233
546,456
374,141
381,891
- 21.77%
2.07%
Salaries
166,955
238,793
238,142
242,459
364,745
371,939
53.16%
1.97%
Benefits
59,299
90,969
98,846
97,891
144,782
152,291
46.47%
5.19%
Supplies
9,579
21,725
13,378
14,500
14,500
14,500
8.38%
0.00%
Services
53,927
72,765
67,374
70,500
105,000
105,000
55.85%
0.00%
Total Communications
289,759
424,253
417,740
425,350
629,026
643,731
50.58%
2.34%
Benefits
405
210
201
-
455
455
12E67%
0.00%
Supplies
4,193
5,527
3,830
3,100
6,000
6,000
56.67%
0.00%
Services
508,049
583,345
595,482
775,318
705,500
721,730
18.48%
2.30%
Total City Attorney
515,908
591,440
600,814
778,418
716,955
733,185
19.33%
2.26%
Total Mayor's Office
$ 3,673,427
$ 4,135,501
$ 4,453,688
$ 4,654,288
$ 4,666,535
$ 4,746,835
4.78%
1.72%
67
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Judicial
Court By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percentage Change
2016/2017 2017/2018
Salaries
$ 695,879
$ 708,248
$ 718,163
$ 713,196
$ 765,153
$ 777,647
7.29%
1.63%
Benefits
252,640
269,361
294,887
283,777
336,746
353,456
18.67%
4.96%
Supplies
14,494
16,636
15,295
16,708
14,283
14,283
-14.51%
0.00%
Services
127,368
129,536
137,911
149,993
166,620
150,420
11.09%
-9.72%
Intergoeemmental
1
2
5
5
5
5
0.00%
0.00%
Capital
-
70,275
-
-
25,000
-
0.00%
- 100.00%
Total By Type
$ 1,090,382
$ 1,194,059
$ 1,166,262
$ 1,163,679
$ 1,307,807
$ 1,295,810
12.39%
-0.92%
09 -Court
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percentage Change
2016/2017 2017/2018
Salaries
$ 681,804
$ 696,865
$ 707,277
$ 703,680
$ 756,312
$ 768,806
7.48%
1.65%
Extra Labor
14,074
10,494
10,566
4,500
4,180
4,180
-7.11%
0.00%
Overtime
-
889
320
5,016
4,661
4,661
-7.08%
0.00%
FICA
51,598
52,452
53,610
52,297
57,112
58,056
9.21%
1.65%
PERS
64,159
72,792
82,002
75,494
90,616
92,112
20.03%
1.65%
Industrial Insurance
2,743
2,720
3,147
3,450
3,476
3,839
0.76%
10.44%
Medical,Dental,Life,Optical
134,140
141,397
154,199
152,536
185,542
199,448
21.64%
7.49%
Office & Operating Supplies
14,494
13,704
15,295
16,708
14,283
14,283
- 14.51%
0.00%
Small Tools & Minor Equipment
-
2,932
-
-
-
-
0.00%
0.00%
Professional Services
95,728
90,196
108,191
111,500
105,000
107,200
-5.83%
2.10%
Communication
3,888
6,777
4,878
7,300
24,150
10,550
230.82%
- 56.31%
Trawl
6,591
6,737
4,238
6,215
10,000
7,500
60.90%
- 25.00%
Operating Rentals & Leases
2,094
2,087
1,779
1,558
2,000
2,000
28.37%
0.00%
Repairs & Maintenance
294
294
821
3,300
2,300
2,300
- 30.30%
0.00%
Miscellaneous
18,773
23,444
18,004
20,120
23,170
20,870
15.16%
-9.93%
Ext Taxes & Operating Assmnts
1
2
5
5
5
5
0.00%
0.00%
Machinery & Equipment
-
70,275
-
-
25,000
-
0.00%
- 100.00%
Total Court
$ 1,090,382
$ 1,194,059
$ 1,166,262
$ 1,163,679
$ 1,307,807
$ 1,295,810
12.39%
-0.92%
68
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Programs and Services
07 -Parks &Rec By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percentage Change
2016/2017 2017/2018
Salaries
$ 2,121,704
$ 2,345,940
$ 2,271,267
$ 2,330,890
$ 2,536,024
$ 2,566,901
8.80%
1.22%
Benefits
730,198
863,483
907,415
890,963
995,870
1,044,419
11.77%
4.88%
Supplies
203,067
215,290
193,412
158,353
220,286
211,367
39.11%
-4.05%
Services
709,641
802,693
917,399
923,969
921,272
928,591
- 0.29%
0.79%
Intergovemmental
24,001
-
-
-
-
-
0.00%
0.00%
Capital
-
10,779
-
30,000
130,000
30,000
333.33%
- 76.92%
Total By Type
3,788,610
4,238,185
4,289,494
4,334,175
4,803,452
4,781,278
10.83%
-0.46%
69
Actual
Projected
Budget
Percentage Change
07 -Parks & Rec By Type
2014
2015
2016
2016
2017
2018
2016/2017
2017/2018
Salaries
1,751,864
1,881,618
1,804,329
1,944,454
1,979,065
2,018,646
1.78%
2.00%
Extra Labor
351,441
452,633
455,878
383,041
550,643
541,939
43.76%
-1.58%
Overtime
18,399
11,690
11,060
3,395
6,316
6,316
86.04%
0.00%
RCA
159,399
175,917
176,908
162,759
191,791
194,081
17.84%
1.19%
PERS
171,533
203,707
226,880
212,714
237,603
242,355
11.70%
2.00%
Industrial Insurance
65,451
92,022
82,146
69,965
108,631
113,374
55.26%
4.37%
Medical,Dental,Life,Optical
332,836
391,384
419,470
443,500
455,935
492,659
2.80%
8.05%
Unemployment Compensation
(9)
(568)
0
-
-
-
0.00%
0.00%
Uniform Clothing
988
1,021
2,011
2,025
1,910
1,950
-5.68%
2.09%
Office & Operating Supplies
164,180
180,538
178,644
142,425
179,786
173,367
26.23%
-3.57%
Resale Items
32,850
31,681
13,454
14,428
22,000
22,000
52.48%
0.00%
Small Tools & Minor Equipment
6,037
3,072
1,315
1,500
18,500
16,000
1133.33%
-13.51%
Professional Ser ces
165,571
195,273
220,368
214,428
269,680
260,500
25.77%
-3.40%
Communication
12,044
8,186
14,935
12,680
12,150
12,150
-4.18%
0.00%
Travel
3,657
5,461
9,968
8,450
8,950
8,950
5.92%
0.00%
Advertising
14,415
17,547
25,872
27,000
22,500
22,500
- 16.67%
0.00%
Operating Rentals & Leases
147,000
172,615
182,115
188,643
150,582
152,466
- 20.18%
1.25%
Insurance
-
-
-
-
-
-
0.00%
0.00%
Public Utility Services
243,701
258,210
316,019
306,540
290,610
302,725
-5.20%
4.17%
Repairs & Maintenance
44,437
36,544
57,944
65,450
53,400
55,900
-18.41%
4.68%
Miscellaneous
78,816
108,857
90,178
100,778
113,400
113,400
12.52%
0.00%
Intergovt Professional Svcs
-
0.00%
0.00%
IntergoJt Pass Through Grant
24,001
-
-
-
-
-
0.00%
0.00%
Ext Taxes & Operating Assmnts
-
-
-
-
-
-
0.00%
0.00%
Park Improvements
-
-
-
-
-
-
0.00%
0.00%
Machinery & Equipment
-
10,779
-
30,000
130,000
30,000
333.33%
- 76.92%
Total By Type
$ 3,788,610
$ 4,238,185
$ 4,289,494
$ 4,334,175
$ 4,803,452
$ 4,781,278
10.83%
-0.46%
69
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Programs and Services, Continued
Parks & Recreation By Division /By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percentage Change
2016/2017 2017/2018
Salaries
$ 240,618
$ 219,560
201,483
$ 246,523
$ 253,658
$ 258,622
2.89%
1.96%
Benefits
72,949
73,011
72,498
82,071
80,688
84,411
-1.69%
4.61%
Supplies
5,977
5,868
3,278
5,917
5,917
5,917
0.00%
0.00%
Services
34,824
15,375
9,820
13,050
11,250
11,250
- 13.79%
0.00%
Capital
-
10,779
-
30,000
130,000
30,000
333.33%
- 76.92%
Total Administration
354,367
324,592
287,080
377,561
481,513
390,200
27.53%
- 18.96%
Salaries
1,193,681
999,224
1,001,925
878,290
263,828
258,996
- 69.96%
-1.83%
Benefits
417,476
336,257
363,312
305,781
95,016
98,011
- 68.93%
3.15%
Supplies
125,548
78,228
83,500
73,271
38,919
32,500
- 46.88%
- 16.49%
Services
217,225
176,158
169,291
170,186
64,580
55,400
- 62.05%
- 14.21%
Intergovernmental
24,001
-
-
-
-
-
0.00%
0.00%
Total Recreation
1,977,931
1,589,867
1,618,027
1,427,528
462,343
444,907
- 67.61%
-3.77%
Salaries
-
-
-
-
58,145
58,890
0.00%
1.28%
Benefits
-
-
-
-
11,530
11,738
0.00%
1.81%
Supplies
-
-
-
-
8,600
8,600
0.00%
0.00%
Services
-
-
-
-
1,500
1,500
0.00%
0.00%
Total Preschool Program
-
-
-
-
79,775
80,729
0.00%
1.19%
Salaries
-
-
-
-
378,468
381,434
0.00%
0.78%
Benefits
-
-
-
-
125,215
130,177
0.00%
3.96%
Supplies
-
-
-
-
20,600
20,600
0.00%
0.00%
Services
-
-
-
-
40,500
40,500
0.00%
0.00%
Total Youth Programs
-
-
-
-
564,783
572,710
0.00%
1.40%
Salaries
-
-
-
-
130,316
131,646
0.00%
1.02%
Benefits
-
-
-
-
50,584
53,032
0.00%
4.84%
Supplies
-
-
-
-
7,650
7,650
0.00%
0.00%
Services
-
-
-
-
13,230
13,230
0.00%
0.00%
Total Teen Programs
-
-
-
-
201,780
205,557
0.00%
1.87%
Salaries
-
-
-
-
79,298
80,629
0.00%
1.68%
Benefits
-
-
-
-
34,480
36,346
0.00%
5.41%
Supplies
-
-
-
-
5,600
5,600
0.00%
0.00%
Services
-
-
-
-
29,600
29,600
0.00%
0.00%
Total Youth Wellness & Enrichment
-
-
-
-
148,978
152,176
0.00%
2.15%
Salaries
-
-
-
-
105,942
107,581
0.00%
1.55%
Benefits
-
-
-
-
46,603
49,116
0.00%
5.39%
Supplies
-
-
-
-
4,200
4,200
0.00%
0.00%
Services
-
-
-
-
58,300
58,300
0.00%
0.00%
Total Adult Wellness & Enrichment
-
-
-
-
215,045
219,197
0.00%
1.93%
Salaries
-
-
-
-
109,253
110,898
0.00%
1.51%
Benefits
-
-
-
-
44,034
46,288
0.00 %.
5.12%
Supplies
-
-
-
-
3,000
3,000
0.00%
0.00%
Services
-
-
-
-
20,000
20,000
0.00%
0.00%
Total Senior Adult Programs
-
-
-
-
176,286
180,186
0.00%
2.21%
Salaries
182,459
149,882
150,550
159,894
128,904
131,132
- 19.38%
1.73%
Benefits
61,006
58,116
54,572
62,729
48,007
50,390
- 23.47%
4.96%
Supplies
16,520
19,610
17,991
26,215
25,400
25,400
-3.11%
0.00%
Services
58,008
62,199
72,194
82,950
79,350
79,350
-4.34%
0.00%
Total Community Events & Volunteers
317,993
289,808
295,308
331,788
281,661
286,272
- 15.11%
1.64%
Salaries
-
-
-
-
238,088
242,841
0.00%
2.00%
Benefits
-
-
-
-
113,362
119,734
0.00%
5.62%
Supplies
-
-
-
-
6,800
6,800
0.00%
0.00%
Services
-
-
-
-
102,310
102,980
0.00%
0.65%
Total Planning & Business Operations
-
-
-
-
460,560
472,355
0.00%
2.56%
Salaries
-
361,765
387,788
405,243
189,578
192,119
- 53.22%
1.34%
Benefits
-
151,528
168,313
167,314
70,464
73,846
- 57.89%
4.80%
Supplies
-
60,492
25,572
14,482
32,300
32,300
123.04%
0.00%
Services
-
92,673
114,947
128,008
19,625
19,625
- 84.67%
0.00%
Total Rental Operations
-
666,457
696,619
715,047
311,967
317,890
- 56.37%
1.90%
Salaries
504,947
615,509
529,521
640,940
600,545
612,113
-6.30%
1.93%
Benefits
178,767
244,572
248,720
273,068
275,889
291,330
1.03%
5.60%
Supplies
55,021
51,093
63,072
38,468
61,300
58,800
59.35%
-4.08%
Services
399,584
456,288
551,147
529,775
481,027
496,856
-9.20%
3.29%
Capital
-
-
-
-
-
-
0.00%
0.00%
Total Parks Maintenance
1,138,319
1,367,462
1,392,460
1,482,251
1,418,761
1,459,099
-4.28%
2.84%
Total Parks And Recreation
$ 3,788,610
$ 4,238,185
$ 4,289,494
$ 4,334,175
$ 4,803,452
$ 4,781,278
10.83%
-0.46%
70
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Programs and Services, Continued
08 - DCD By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percentage Change
2016/2017 2017/2018
Salaries
$ 1,892,797
$ 1,865,184
$ 1,985,959
$ 2,122,366
$ 2,245,225
$ 2,247,103
5.79%
0.08%
Benefits
611,532
631,445
752,830
744,799
909,469
949,758
22.11%
4.43%
Supplies
40,750
46,212
34,169
31,100
37,680
35,680
21.16%
-5.31%
Services
248,793
542,652
459,737
633,165
492,962
437,616
- 22.14%
- 11.23%
Intergovernmental
15,259
11,265
10,045
15,000
8,000
1,000
- 46.67%
- 87.50%
Total By Type
2,809,132
3,096,757
3,242,741
3,546,430
3,693,335
3,671,158
4.14%
-0.60%
08- DDC By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percentage Change
2016/2017 2017/2018
Salaries
1,836,735
1,760,889
1,916,611
1,978,687
2,183,057
2,199,435
10.33%
0.75%
Extra Labor
49,900
98,192
61,406
137,728
51,074
36,574
- 62.92%
- 28.39%
Overtime
6,163
6,103
7,943
5,951
11,094
11,094
86.42%
0.00%
FICA
141,926
139,893
145,779
144,390
171,664
172,849
18.89%
0.69%
PERS
168,127
184,837
226,965
206,902
263,445
265,439
27.33%
0.76%
Industrial Insurance
14,594
13,543
18,289
19,990
23,960
25,900
19.86%
8.10%
Medical,Dental,Life,Optical
286,735
292,722
359,155
370,542
447,424
482,596
20.75%
7.86%
Unemployment Compensation
-
351
-
-
-
-
0.00%
0.00%
Uniform Clothing
150
99
2,642
2,975
2,975
2,975
0.00%
0.00%
Office & Operating Supplies
40,422
45,774
33,850
30,780
37,180
35,180
20.79%
-5.38%
Small Tools & Minor Equipment
328
439
320
320
500
500
56.25%
0.00%
Professional Services
90,761
389,705
246,872
385,206
253,400
203,900
- 34.22%
- 19.53%
Communication
2,827
4,056
6,407
5,000
6,500
6,500
30.00%
0.00%
Travel
7,917
5,887
12,822
13,800
13,800
13,800
0.00%
0.00%
Advertising
363
411
3,500
3,500
-
-
- 100.00%
0.00%
Operating Rentals & Leases
24,651
19,604
18,336
24,482
12,800
12,954
-47.72%
1.20%
Insurance
-
-
-
-
-
-
0.00%
0.00%
Public Utility Services
91
911
586
-
2,500
2,500
0.00%
0.00%
Repairs & Maintenance
45,091
52,190
49,666
44,050
51,185
53,185
16.20%
3.91%
Miscellaneous
77,092
69,887
121,548
157,127
152,777
144,777
-2.77%
-5.24%
IntergoJt Professional Svcs
15,256
11,264
10,044
15,000
8,000
1,000
- 46.67%
- 87.50%
Ext Taxes & Operating Assmnts
3
1
1
-
-
-
0.00%
0.00%
Total By Type
$ 2,809,132
$ 3,096,757
$ 3,242,741
$ 3,546,430
$ 3,693,335
$ 3,671,158
4.14 %
-0.60%
71
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Programs and Services, Continued
DCD By Division /By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percentage Change
2016/2017 2017/2018
Salaries
$ 219,298
$ 224,200
$ 229,238
$ 229,431
$ 231,584
$ 236,194
0.94%
1.99%
Benefits
76,659
86,558
88,146
85,194
92,423
97,336
8.49%
5.32%
Supplies
14,308
19,359
7,413
11,400
9,680
9,680
- 15.09%
0.00%
Services
11,978
20,019
9,332
9,800
30,300
37,300
209.18%
23.10%
Intergovernmental
3
1
1
-
-
-
0.00%
0.00%
Total Administration
322,247
350,136
334,130
335,825
363,987
380,509
8.39%
4.54%
Salaries
727,711
827,167
739,034
746,340
862,008
863,802
15.50%
0.21%
Benefits
216,688
244,210
273,542
275,425
298,825
312,846
8.50%
4.69%
Supplies
3,772
4,551
6,781
9,000
8,000
8,000
-11.11%
0.00%
Services
53,586
145,466
54,167
121,022
101,135
101,135
- 16.43%
0.00%
Total Planning
1,001,757
1,221,395
1,073,525
1,151,787
1,269,969
1,285,782
10.26%
1.25%
Salaries
229,531
234,545
284,986
239,535
310,407
316,448
29.59%
1.95%
Benefits
80,480
83,771
106,592
92,456
144,847
153,039
56.67%
5.66%
Supplies
7,639
329
6,345
500
500
500
0.00%
0.00%
Services
29,598
40,879
34,419
102,083
63,276
63,347
- 38.02%
0.11%
Total Code Enforcement
347,247
359,524
432,342
434,574
519,031
533,334
19.43%
2.76%
Salaries
260,015
243,475
160,140
266,568
207,126
211,231
- 22.30%
1.98%
Benefits
90,511
100,726
67,268
103,942
102,229
108,023
-1.65%
5.67%
Supplies
2,676
2,357
3,489
3,000
3,000
3,000
0.00%
0.00%
Services
87,725
96,386
75,791
77,200
87,200
89,200
12.95%
2.29%
Total Permit Coordination
440 ,928
442,945
306,687
450,710
399,554
411,454
- 11.35%
2.98%
Salaries
416,129
296,611
439,599
481,764
517,554
527,835
7.43%
1.99%
Benefits
138,988
108,017
200,317
183,463
228,921
241,154
24.78%
5.34%
Supplies
3,023
8,036
5,174
500
3,500
3,500
600.00%
0.00%
Services
39,177
208,786
176,035
206,376
99,051
99,134
- 52.00%
0.08%
Total Building Division
597,318
621,449
821,124
872,103
849,025
871,623
-2.65%
2.66%
Salaries
10,067
9,693
18,261
-
-
-
0.00%
0.00%
Benefits
2,970
2,742
2,433
-
-
-
0.00%
0.00%
Supplies
9,332
11,579
3,932
4,200
9,000
9,000
114.29%
0.00%
Services
25,363
24,511
32,591
36,184
37,000
37,000
2.26%
0.00%
Total Recycling Program
47,732
48,526
57,218
40,384
46,000
46,000
13.91%
0.00%
Salaries
30,047
29,493
114,701
158,728
116,546
91,594
- 26.58%
- 21.41%
Benefits
5,235
5,421
14,532
4,319
42,223
37,361
877.61%
- 11.52%
Supplies
-
-
1,034
2,500
4,000
2,000
60.00%
- 50.00%
Services
1,365
6,605
77,402
80,500
75,000
10,500
-6.83%
- 86.00%
Intergovernmental
15,256
11,264
10,044
15,000
8,000
1,000
- 46.67%
- 87.50%
Total TDM Program
51,903
52,783
217,714
261,047
245,769
142,455
- 5.85 %
- 42.04%
Total DCD
$ 2,809,132
$ 3,096,757
$ 3,242,741
$ 3,546,430
$ 3,693,335
$ 3,671,158
4.14%
-0.60%
72
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Programs and Services, Continued
10- Police By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percentage Change
2016/2017 2017/2018
Salaries
$ 8,921,597
$ 9,479,683
$ 9,423,949
$ 9,531,781
$ 10,132,849
$ 10,310,995
6.31%
1.76%
Benefits
2,789,069
3,232,598
3,399,774
3,367,859
3,581,760
3,778,868
6.35%
5.50%
Supplies
230,460
181,514
215,684
182,200
196,450
199,850
7.82%
1.73%
Services
1,767,802
1,807,891
1,834,774
2,043,315
1,630,009
1,686,234
- 20.23%
3.45%
Intergovemmental
2,020,652
2,211,149
2,556,560
2,556,711
2,747,024
2,937,074
7.44%
6.92%
Capital
23,063
-
790,620
406,000
-
-
- 100.00%
0.00%
Total By Type
15,752,642
16,912,835
18,221,359
18,087,866
18,288,091
18,913,021
1.11%
3.42%
73
Actual
Projected
Budget
Percentage Change
10 - Police
2014
2015
2016
2016
2017
2018
2016/2017
2017/2018
Salaries
7,808,510
8,473,572
8,289,124
8,398,832
9,003,291
9,181,437
7.20%
1.98%
Extra Labor
5,548
-
1,000
1,000
-
-
- 100.00%
0.00%
Overtime
1,107,539
1,006,111
906,224
904,949
928,495
928,495
2.60%
0.00%
Holiday Pay
-
-
227,600
227,000
201,063
201,063
- 11.43%
0.00%
FICA
666,724
707,583
708,051
708,627
756,032
769,424
6.69%
1.77%
LEOFF 2
402,328
452,387
448,090
442,838
472,077
480,370
6.60%
1.76%
PERS
107,842
113,944
135,933
136,110
146,051
148,889
7.30%
1.94%
Industrial Insurance
168,284
198,661
248,225
253,555
273,809
299,281
7.99%
9.30%
Medical,Dental,Life,Optical
1,412,920
1,759,880
1,850,041
1,812,669
1,933,791
2,080,904
6.68%
7.61%
Unemployment Compensation
30,971
143
9,434
-
-
-
0.00%
0.00%
Uniform Clothing
-
-
-
14,060
-
-
- 100.00%
0.00%
Office & Operating Supplies
230,460
173,923
200,326
166,600
180,850
184,250
8.55%
1.88%
Small Tools & Minor Equipment
-
7,592
15,358
15,600
15,600
15,600
0.00%
0.00%
Professional Services
124,593
61,181
70,563
78,375
70,000
70,000
- 10.69%
0.00%
Communication
82,932
89,997
84,210
90,071
121,000
121,000
34.34%
0.00%
Travel
49,805
39,493
44,080
32,380
41,880
41,880
29.34%
0.00%
Advertising
1,806
-
1,500
1,500
1,500
1,500
0.00%
0.00%
Operating Rentals & Leases
937,734
1,120,521
1,161,499
1,252,137
896,843
872,046
- 28.38%
-2.76%
Insurance
260,042
240,000
240,000
240,000
230,223
253,245
-4.07%
10.00%
Public Utility Services
2,619
2,832
1,097
-
-
-
0.00%
0.00%
Repairs & Maintenance
215,642
177,439
163,843
269,341
188,922
246,922
- 29.86%
30.70%
Miscellaneous
92,630
76,427
67,981
79,511
79,641
79,641
0.16%
0.00%
Intergovemmental
2,020,652
2,211,149
2,556,560
2,556,711
2,747,024
2,937,074
7.44%
6.92%
Ext Taxes & Operating Assmnts
-
-
-
-
-
-
0.00%
0.00%
Capital
23,063
-
790,620
406,000
-
-
- 100.00%
0.00%
Total By Type
$ 15,752,642
$ 16,912,835
$ 18,221,359
$ 18,087,866
$ 18,288,091
$ 18,913,021
1.11%
3.42%
73
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Programs and Services, Continued
74
Actual
Projected
Budget
Percentage Change
Police By Division /By Type
2014
2015
2016
2016
2017
2018
2016/2017
2017/2018
Salaries
$ 885,752
$ 910,768
$ 873,913
$ 967,737
$ 932,912
$ 951,512
-3.60%
1.99%
Benefits
245,886
255,827
273,615
296,377
291,003
308,095
-1.81%
5.87%
Supplies
32,064
23,938
24,973
24,000
24,000
24,000
0.00%
0.00%
Services
569,601
432,155
482,060
529,751
650,819
664,185
22.85%
2.05%
Intergoeemmental
19,483
10,084
15,900
15,900
15,900
15,900
0.00%
0.00%
60 Capital
23,063
-
790,620
406,000
-
-
- 100.00%
0.00%
Total Administration
1,775,848
1,632,772
2,461,080
2,239,765
1,914,634
1,963,692
- 14.52%
2.56%
Salaries
4,211,589
4,120,706
3,987,518
4,023,978
4,354,221
4,424,520
8.21%
1.61%
Benefits
1,378,079
1,539,583
1,532,237
1,518,305
1,531,649
1,611,865
0.88%
5.24%
Supplies
70,616
53,219
66,296
60,300
60,050
60,050
-0.41%
0.00%
Services
751,497
806,307
792,631
813,825
585,341
587,517
- 28.08%
0.37%
Intergmemmental
1,135,401
1,303,162
1,551,326
1,577,150
1,603,766
1,752,257
1.69%
9.26%
Total Patrol
7,547,182
7,822,977
7,930,008
7,993,558
8,135,026
8,436,209
1.77%
3.70%
Salaries
707,792
687,366
732,931
784,632
817,423
832,907
4.18%
1.89%
Benefits
246,137
246,678
311,099
308,947
330,389
347,510
6.94%
5.18%
Supplies
28,413
26,215
38,901
34,900
44,400
44,400
27.22%
0.00%
Services
37,838
30,607
30,601
26,047
25,000
83,000
-4.02%
232.00%
Total Special Services
1,020,180
990,866
1,113,532
1,154,526
1,217,212
1,307,816
5.43%
7.44%
Salaries
1,207,243
1,479,958
1,472,526
1,268,645
1,493,179
1,519,572
17.70%
1.77%
Benefits
370,194
463,734
475,918
413,367
508,577
537,126
23.03%
5.61%
Supplies
15,855
13,764
7,781
7,000
12,000
12,000
71.43%
0.00%
Services
156,925
236,643
201,258
196,918
133,802
133,822
- 32.05%
0.01%
Total Investigations
1,750,217
2,194,099
2157,483
1,885,930
2,147,559
2,202,520
13.87%
2.56%
Salaries
405,981
547,451
439,942
564,143
553,671
563,576
-1.86%
1.79%
Benefits
127,098
175,620
156,284
182,819
193,540
204,770
5.86%
5.80%
Supplies
602
693
2,272
2,000
2,000
2,000
0.00%
0.00%
Services
86,258
88,932
137,481
141,890
97,522
98,679
- 31.27%
1.19%
Intergovernmental
-
-
-
-
-
-
0.00%
0.00%
Total Tukwila Anti -Crime
619,938
812,696
735,979
890,852
846,733
869,024
4.95%
263%
Salaries
1,114,418
1,193,026
1,379,165
1,417,142
1,441,563
1,469,488
1.72%
1.94%
Benefits
318,339
390,185
476,214
496,839
545,570
578,363
9.81%
6.01%
Supplies
13,211
17,699
13,277
8,300
8,300
8,300
0.00%
0.00%
Services
60,565
87,855
89,268
209,084
25,854
10,388
- 87.63%
- 59.82%
Total Professional Standards
1,506,533
1,688,764
1,957,925
2,131,365
2,021,287
2,066,539
-5.16%
2.24%
Salaries
125,047
136,921
119,858
107,075
115,689
117,693
8.04%
1.73%
Benefits
31,084
32,152
34,099
29,953
38,293
40,460
27.84%
5.66%
Supplies
63,390
41,575
55,100
41,100
41,100
44,500
0.00%
8.27%
Services
77,721
93,306
79,200
94,671
92,021
88,621
-2.80%
-3.69%
Total Training
297,242
303,954
288,257
272,799
287,102
291,274
5.24%
1.45%
Salaries
263,775
403,488
418,095
398,429
424,191
431,728
6.47%
1.78%
Benefits
72,253
128,819
140,308
121,252
142,739
150,680
17.72%
5.56%
Supplies
6,308
4,412
7,083
4,600
4,600
4,600
0.00%
0.00%
Services
27,398
32,085
22,275
31,129
19,650
20,022
- 36.88%
1.89%
Intergmemmental
865,768
897,903
989,334
963,661
1,127,358
1,168,917
16.99%
3.69%
Total Traffic
1,235,502
1,466,707
1,577,095
1,519,071
1,718,538
1,775,947
1113%
234%
Total Police
$ 15,752,642
$ 16,912,835
$ 18,221,359
$ 18,087,866
$ 18,288,091
$ 18,913,021
1.11%
3.42%
74
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Programs and Services, Continued
11 -Fire By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percentage Change
2016/2017 2017/2018
Salaries
$ 7,660,926
$ 7,748,715
$ 7,634,134
$ 7,904,857
$ 7,863,913
$ 7,999,418
-0.52%
1.72%
Benefits
1,974,118
2,348,639
2,444,824
2,419,629
2,370,291
2,519,186
-2.04%
6.28%
Supplies
308,678
456,186
270,321
229,745
271,745
271,745
18.28%
0.00%
Services
990,296
941,981
938,425
952,268
1,144,852
1,186,202
20.22%
3.61%
Intergovernmental
142,145
154,651
178,494
166,000
211,768
216,045
27.57%
2.02%
Capital
285,213
74,288
-
-
-
-
0.00%
0.00%
Total By Type
11,361,376
11,724,461
11,466,197
11,672,499
11,862,569
12,192,595
1.63%
2.78%
75
Actual
Projected
Budget
Percentage Change
11 -Fire By Type
2014
2015
2016
2016
2017
2018
2016/2017
2017/2018
Salaries
6,578,294
6,852,883
6,892,693
6,869,713
6,888,745
7,024,250
0.28%
1.97%
Extra Labor
192
12,342
8,416
-
-
-
0.00%
0.00%
Ohertime
867,500
670,086
442,739
744,858
650,648
650,648
- 12.65%
0.00%
Holiday Pay
214,940
213,405
290,286
290,286
324,520
324,520
11.79%
0.00%
FICA
117,511
121,146
122,032
121,563
125,290
127,361
3.07%
1.65%
LEOFF 2
369,808
372,243
373,697
370,008
377,176
383,668
1.94%
1.72%
PERS
32,085
37,558
46,091
45,893
44,621
45,514
- 2.77%
2.00%
Industrial Insurance
197,331
259,036
282,806
272,942
368,656
404,144
35.07%
9.63%
Medical,Dental,Life,Optical
1,257,329
1,556,944
1,620,198
1,609,223
1,454,547
1,558,499
-9.61%
7.15%
Unemployment Compensation
54
-
-
-
-
-
0.00%
0.00%
Uniform Clothing
-
1,712
-
-
-
-
0.00%
0.00%
Office & Operating Supplies
215,383
288,857
242,136
191,477
234,477
234,477
22.46%
0.00%
Small Tools & Minor Equipment
93,295
167,329
28,185
38,268
37,268
37,268
-2.61%
0.00%
Professional Services
50,166
61,034
59,291
56,000
81,000
81,000
44.64%
0.00%
Communication
33,276
50,899
34,686
32,170
32,170
32,170
0.00%
0.00%
Travel
7,537
12,963
8,202
7,000
7,000
7,000
0.00%
0.00%
Operating Rentals & Leases
582,554
537,041
535,109
534,943
587,241
602,262
9.78%
2.56%
Insurance
97,516
90,000
90,000
90,000
173,286
190,615
92.54%
10.00%
Public Utility Services
74,844
76,494
74,138
73,360
73,360
73,360
0.00%
0.00%
Repairs & Maintenance
39,036
46,807
55,816
43,921
41,921
41,921
-4.55%
0.00%
Miscellaneous
105,367
66,744
81,182
114,874
148,874
157,874
29.60%
6.05%
Intergowmmental
142,145
154,651
178,494
166,000
211,768
216,045
27.57%
2.02%
Capital
285,213
74,288
-
-
-
-
0.00%
0.00%
Total By Type
$ 11,361,376
$ 11,724,461
$ 11,466,1971
$ 11,672,499
$ 11,862,569
$ 12,192,595
1.63%
2.78%
75
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Programs and Services, Continued
76
Actual
Projected
Budget
Percentage Change
Fire By Division /By Type
2014
2015
2016
2016
2017
2018
2016/2017
2017/2018
Salaries
$ 296,194
$ 429,349
$ 445,558
$ 406,858
$ 442,657
$ 451,501
8.80%
2.00%
Benefits
90,200
118,938
123,219
125,259
131,671
139,866
5.12%
6.22%
Supplies
7,402
8,892
8,140
8,877
10,877
10,877
22.53%
0.00%
Services
169,251
164,573
164,233
171,216
282,607
300,598
65.06%
6.37%
60 Capital
-
74,288
0
-
-
-
0.00%
0.00%
Total Administration
563,047
796,040
741,150
712,210
867,812
902,842
21.85%
4.04%
Salaries
6,247,295
6,224,621
6,086,577
6,448,554
6,319,992
6,427,205
-1.99%
1.70%
Benefits
1,635,397
1,965,554
2,049,265
2,032,005
1,942,259
2,064,776
-4.42%
6.31%
Supplies
127,125
212,328
156,414
101,100
141,100
141,100
39.56%
0.00%
Services
479,793
490,389
518,841
517,648
540,751
552,001
4.46%
2.08%
Total Suppression
8,774,824
8,892,891
8,811,097
9,099,307
8,944,103
9,185,082
-1.71%
2.69%
Salaries
611,502
609,344
603,425
575,412
619,548
629,927
7.67%
1.68%
Benefits
129,935
141,863
148,292
144,320
164,177
173,866
13.76%
5.90%
Supplies
15,369
15,887
15,498
9,000
12,000
12,000
33.33%
0.00%
Services
68,056
48,043
30,776
33,618
37,315
38,087
11.00%
2.07%
Total Prevention
824,862
815,137
797,990
762,350
833,040
853,880
9.27%
2.50%
Salaries
294,042
250,506
235,745
252,476
253,493
258,187
0.40%
1.85%
Benefits
63,905
61,280
59,085
56,051
66,737
71,345
19.06%
6.90%
Supplies
4,856
4,023
5,461
8,500
8,500
8,500
0.00%
0.00%
Services
84,395
60,593
59,303
80,376
119,318
128,654
48.45%
7.82%
Total Training
447,198
376,402
359,593
397,403
448,048
466,685
12.74%
4.16%
Supplies
11,761
18,592
23,677
28,500
28,500
28,500
0.00%
0.00%
Services
77,943
79,850
78,853
82,360
82,360
82,360
0.00%
0.00%
Total Facilities
89,704
98,442
102,531
110,860
110,860
110,860
0.00%
0.00%
Supplies
7,248
6,953
11,746
15,000
8,000
8,000
- 46.67%
0.00%
Services
56,110
23,821
63,903
46,351
45,133
45,581
-2.63%
0.99%
Total Special Operations
63,357
30,774
75,649
61,351
53,133
53,581
- 13.40%
0.84%
Salaries
211,893
234,895
262,830
221,557
228,222
232,598
3.01%
1.92%
Benefits
54,680
61,004
64,963
61,994
65,447
69,333
5.57%
5.94%
Supplies
106,159
160,479
20,715
32,268
36,268
36,268
12.40%
0.00%
Services
27,199
64,978
14,280
12,533
21,368
22,171
70.49%
3.76%
Total Emergency Preparedness
399,932
521,356
362,788
328,352
351,305
360,370
6.99%
2.58%
Supplies
28,758
29,032
28,669
26,500
26,500
26,500
0.00%
0.00%
Services
27,550
9,735
8,237
8,166
16,000
16,750
95.93%
4.69%
Intergovemmental
142,145
154,651
178,494
166,000
211,768
216,045
27.57%
2.02%
Total Rescue & Emergency Aid
198,453
193,418
215,399
200,666
254,268
259,295
26.71%
1.98%
Total Fire
$ 11,361,376
$ 11,724,461
$ 11,466,197
$ 11,672,499
$ 11,862,569
$ 12,192,595
1.63%
2.78%
76
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Programs and Services, Continued
13 - Public Works By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percentage Change
2016/2017 2017/2018
Salaries
$ 2,628,979
$ 2,579,318
$ 2,777,311
$ 2,932,732
$ 2,779,896
$ 2,834,174
-5.21%
1.95%
Benefits
924,089
964,920
1,120,054
1,184,487
1,182,013
1,246,042
-0.21%
5.42%
Supplies
310,985
337,389
410,283
437,431
425,700
425,700
-2.68%
0.00%
SerNces
1,936,403
2,359,608
2,247,220
2,425,378
2,488,624
2,519,778
2.61%
1.25%
Intergovemmental
48
44
6
-
-
-
0.00%
0.00%
Capital
8,498
6,829
-
-
36,000
-
0.00%
- 100.00%
Total By Type
5,809,002
6,248,108
6,554,875
6,980,028
6,912,232
7,025,693
-0.97%
1.64%
13 - Public Works By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percentage Change
2016/2017 2017/2018
Salaries
2,585,362
2,516,972
2,724,311
2,870,979
2,713,896
2,768,174
-5.47%
2.00%
Extra Labor
28,390
27,683
39,908
45,723
45,000
45,000
-1.58%
0.00%
Overtime
15,227
34,663
13,093
16,030
21,000
21,000
31.00%
0.00%
FICA
195,948
193,290
235,320
212,957
206,696
210,729
-2.94%
1.95%
PERS
235,633
261,542
304,027
308,918
325,847
332,364
5.48%
2.00%
Industrial Insurance
44,176
48,294
53,727
66,107
68,170
75,161
3.12%
10.26%
Medical,Dental,Life,Optical
443,652
452,051
513,374
590,330
575,725
622,213
-2.47%
8.07%
Unemployment Compensation
1,617
6,745
10,805
-
-
-
0.00%
0.00%
Uniform Clothing
3,064
2,999
2,801
6,175
5,575
5,575
-9.72%
0.00%
Office & Operating Supplies
271,860
324,216
384,197
418,750
408,250
408,250
-2.51%
0.00%
Small Tools & Minor Equipment
39,126
13,172
26,087
18,681
17,450
17,450
-6.59%
0.00%
Professional Seances
40,818
60,206
32,971
125,400
34,900
34,900
- 72.17%
0.00%
Communication
9,243
10,315
8,604
10,150
13,450
13,450
32.51%
0.00%
Travel
1,318
2,746
607
3,883
4,700
4,700
21.04%
0.00%
Advertising
-
438
463
1,500
1,500
1,500
0.00%
0.00%
Operating Rentals & Leases
503,468
594,415
440,201
571,629
460,779
466,737
- 19.39%
1.29%
Insurance
38,416
35,455
142,260
35,455
131,560
134,036
271.06%
1.88%
Public Utility SerNces
1,169,391
1,358,951
1,386,827
1,425,826
1,527,100
1,549,720
7.10%
1.48%
Repairs & Maintenance
165,463
280,345
221,434
230,300
279,400
279,500
21.32%
0.04%
Miscellaneous
8,286
16,739
13,853
21,235
35,235
35,235
65.93%
0.00%
Intergovemmental Professional Svcs
-
-
-
-
-
-
0.00%
0.00%
Ext Taxes & Operating Assmnts
48
44
6
-
-
-
0.00%
0,00%
Capital
8,498
6,829
-
-
36,000
-
0.00%
- 100.00%
Total By Type
$ 5,809,002
$ 6,248,108
$ 6,554,875
$ 6,980,028
$ 6,912,232
$ 7,025,693
-0.97%
1.64%
77
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Programs and Services, Continued
Public Works By Division /By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percentage Change
2016/2017 2017/2018
Salaries
$ 405,002
$ 414,776
$ 417,283
$ 438,480
$ 316,783
$ 323,119
- 27.75%
2.00%
Benefits
116,424
117,877
131,696
138,049
98,488
102,925
- 28.66%
4.50%
Supplies
10,815
8,118
8,000
8,000
9,000
9,000
12.50%
0.00%
Services
13,860
15,532
9,931
12,370
27,428
27,543
121.73%
0.42%
Total Administration
546,101
556,303
566,910
596,899
451,699
462,586
- 24.33%
2.41%
Salaries
245,880
252,012
254,783
252,720
259,225
264,410
2.57%
2.00%
Benefits
92,445
99,501
107,015
105,664
114,067
120,300
7.95%
5.46%
Supplies
2,367
3,067
5,000
5,000
5,000
5,000
0.00%
0.00%
Services
11,464
10,830
10,081
17,023
15,408
15,494
-9.49%
0.56%
Total Maintenance Administration
352,156
365,410
376,879
380,407
393,700
405,204
3.49%
2.92%
Salaries
265,052
353,667
402,722
415,944
419,575
427,967
0.87%
2.00%
Benefits
82,765
116,589
121,867
149,198
161,720
169,962
8.39%
5.10%
Supplies
38,214
5,808
8,000
8,000
8,000
8,000
0.00%
0.00%
Services
58,830
61,626
49,163
142,000
54,181
54,448
- 61.84%
0.49%
Capital
-
-
-
-
7,500
-
0.00%
- 100.00%
Total Engineering
444,861
537,691
581,752
715,142
650,977
660,377
-8.97%
1.44%
Salaries
329,741
333,822
330,047
336,106
343,218
349,902
2.12%
1.95%
Benefits
116,799
126,080
133,446
134,293
143,693
151,296
7.00%
5.29%
Total Development Services
446,540
459,902
463,493
470,399
486,910
501,198
3.51%
2.93%
Salaries
509,797
513,482
551,311
591,977
583,860
595,517
-1.37%
2.00%
Benefits
195,499
210,837
252,105
268,617
270,142
285,320
0.57%
5.62%
Supplies
73,692
65,411
80,192
83,900
93,200
93,200
11.08%
0.00%
Services
626,255
712,220
724,530
709,925
872,151
872,647
22.85%
0.06%
Intergovernmental
-
0
-
-
-
-
0.00%
0.00%
Total Facility Maintenance
1,405,244
1,501,951
1,608,138
1,654,419
1,819,353
1,846,684
9.97%
1.50%
Salaries
873,506
711,558
821,166
897,505
857,234
873,259
-4.49%
1.87%
Benefits
320,157
294,036
373,925
388,666
393,902
416,239
1.35%
5.67%
Supplies
185,898
254,984
309,091
332,531
310,500
310,500
-6.63%
0.00%
Services
1,225,993
1,559,401
1,453,515
1,544,060
1,519,456
1,549,646
-1.59%
1.99%
Intergovernmental
48
44
6
-
-
-
0.00%
0.00%
Capital
8,498
6,829
-
-
28,500
-
0.00%
- 100.00%
Total Street Maintenance
2,614,100
2,826,851
2,957,703
3,162,762
3,109,593
3,149,644
-1.68%
1.29%
Total Public Works
$ 5,809,002
$ 6,248,108
$ 6,554,875
$ 6,980,028
$ 6,912,232
$ 7,025,693
-0.97%
1.64%
78
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Support Services
Human Resources By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percentage Change
2016/2017 2017/2018
Salaries
$ 390,560
$ 404,342
$ 416,599
$ 416,808
$ 411,299
$ 419,405
-1.27%
1.97%
Benefits
126,115
134,672
146,271
144,016
156,659
164,728
7.10%
5.15%
Supplies
8,960
8,219
7,358
7,517
14,817
11,017
101.37%
- 25.65%
Professional Services
125,108
72,110
129,774
105,988
123,433
132,933
-4.89%
7.70%
Total By Type
$ 650,743
$ 619,343
$ 700,001
$ 674,329
$ 706,208
$ 728,083
0.89%
3.10%
79
Actual
Projected
Budget
Percentage Change
04 -Human Resources
2014
2015
2016
2016
2017
2018
2016/2017
2017/2018
Salaries
$ 389,636
$ 404,342
$ 410,599
$ 410,808
$ 405,299
$ 413,405
-1.29%
2.00%
Extra Labor
924
-
6,000
6,000
6,000
6,000
0.00%
0.00%
FICA
27,720
28,354
28,587
28,792
28,947
29,517
1.26%
1.97%
PERS
35,732
41,090
47,129
44,203
48,653
49,626
3.23%
2.00%
Industrial Insurance
1,150
1,133
1,357
1,517
1,417
1,564
4.37%
10.38%
Medical,Dental,Life,Optical
61,514
64,094
69,198
69,504
77,642
84,022
12.20%
8.22%
Office & Operating Supplies
8,960
8,219
7,358
7,517
14,817
11,017
101.37%
-25.65%
ProfessionalSerNces
109,391
47,466
111,625
86,075
90,575
98,575
- 18.86%
8.83%
Communication
-
7
-
-
50
50
0.00%
0.00%
Travel
1,266
2,542
1,074
1,500
3,000
3,000
179.43%
0.00%
Advertising
2,153
3,025
5,599
2,000
6,250
6,250
11.63%
0.00%
Operating Rentals & Leases
5,012
3,662
3,749
6,108
5,108
5,108
36.23%
0.00%
Repairs & Maintenance
2,642
12,062
2,790
5,105
14,000
15,500
401.78%
10.71%
Miscellaneous
4,644
3,346
4,936
5,200
4,450
4,450
-9.85%
0.00%
Total Human Resources
$ 650,743
$ 619,343
$ 700,001
$ 674,329
$ 706,208
$ 728,083
0.89%
3.10%
79
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Support Services, Continued
Finance By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percentage Change
2016/2017 2017/2018
Salaries
$ 1,017,109
$ 995,579
$ 987,212
$ 1,099,242
$ 1,122,774
$ 1,143,844
2.14%
1.88%
Benefits
354,834
356,221
414,399
422,994
448,187
470,778
5.96%
5.04%
Supplies
13,274
17,647
22,344
19,296
24,000
24,000
24.38%
0.00%
Services
759,744
815,967
946,383
1,198,468
1,043,851
1,094,399
- 12.90%
4.84%
Intergoeemmental
1
1
-
-
-
-
0.00%
0.00%
Total By Type
$ 2,144,962
$ 2,185,415
$ 2,370,338
$ 2,740,000
$ 2,638,812
$ 2,733,020
-3.69%
3.57%
05- Finance
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percentage Change
2016/2017 2017/2018
Salaries
$ 1,005,305
$ 988,923
$ 981,228
$ 1,059,242
$ 1,053,485
$ 1,074,555
-0.54%
2.00%
Extra Labor
7,924
5,181
5,605
30,000
60,000
60,000
100.00%
0.00%
Owrtime
3,879
1,475
380
10,000
9,289
9,289
-7.11%
0.00%
FICA
75,243
73,595
74,700
78,053
79,621
81,183
101%
1.96%
PERS
91,948
100,114
120,149
113,975
127,773
130,302
12.11%
1.98%
Industrial Insurance
3,439
3,350
4,004
4,549
4,235
4,676
-6.91%
10.43%
Medical,Dental,Life,Optical
184,205
179,162
202,546
213,417
223,559
241,616
4.75%
8.08%
Unemployment Compensation
-
-
13,000
13,000
13,000
13,000
0.00%
0.00%
Office & Operating Supplies
13,274
17,381
18,296
19,296
19,000
19,000
-1.53%
0.00%
Small Tools & Minor Equipment
-
265
4,048
-
5,000
5,000
0.00%
0.00%
Professional Seances
96,294
126,741
166,597
155,000
170,000
170,000
9.68%
0.00%
Communication
254
288
727
1,000
1,000
1,000
0.00%
0.00%
Travel
2,231
2,662
5,466
5,000
10,000
10,000
100.00%
0.001/4
Operating Rentals & Leases
3,410
3,283
2,944
2,700
3,500
3,500
29.63%
0.00%
Insurance
282,576
338,892
338,340
455,000
351,826
399,099
- 22.68%
13.44%
Repairs & Maintenance
54,540
57,278
59,781
62,500
65,625
68,900
5.00%
4.99%
Miscellaneous
320,439
286,823
372,528
517,268
441,900
441,900
- 14.57%
0.00%
Ext Taxes & Operating Assmnts
1
1
-
-
-
-
0.00%
0.00%
Total Finance
$ 2,144,962
$ 2,185,415
$ 2,370,338
$ 2,740,000
$ 2,638,812
$ 2,733,020
-3.69%
3.57%
Non - Departmental Expenses
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percentage Change
2016/2017 2017/2018
Transfer Out -Fund 103
$ 100,000
$ 474,000
$ 200,000
$ 200,000
$ -
$ -
- 100.0%
0.0%
Transfer Out -Fund 104
4,750,000
1,700,000
1,551,000
1,551,000
1,800,000
3,000,000
16.1%
66.7%
Transfer Out -Fund 105
-
127,000
100,000
100,000
-
-
-100.0%
0.0%
Proposed Debt
-
537,000
653,494
878,333
691,150
2,940,000
-21.3%
325.4%
Transfer Out -Fund 208
-
-
-
-
-
246,000
0.0%
0.0%
Transfer Out -Fund 209
-
-
-
-
-
672,000
0.0%
0.0%
Transfer Out -Fund 210
488,250
-
-
-
-
-
0.0%
0.0%
Transfer Out -Fund 211
812,000
811,300
811,100
811,100
809,900
809,100
-0.1%
-0.1%
Transfer Out -Fund 212
440,300
-
-
-
-
-
0.0%
0.0%
Transfer Out -Fund 214
518,400
523,791
523,593
523,593
519,524
519,100
-0.8%
-0.1%
Transfer Out -Fund 216
230,000
228,800
-
-
-
-
0.0%
0.0%
Transfer Out -Fund 217
548 ,000
545,825
548,675
548,675
552,300
549,250
0.7%
-0.6%
Transfers Out -Fund 218
113,130
113,130
113,130
113,130
113,130
113,130
0.0%
0.0%
Transfers -Out Fund 301
-
-
70,000
-
184,000
122,000
0.0%
-33.7%
Transfer Out -Fund 303
200,000
200,000
200,000
200,000
200,000
200,000
0.0%
0.0%
Transfer Out -Fund 411
600,000
300,000
300,000
300,000
300,000
300,000
0.0%
0.0%
Transfer Out -Fund 611
-
-
-
-
67,687
69,041
0.0%
2.0%
Non - Departmental Expenses
$ 8,800,080
$ 5,560,846
$ 5,070,992
$ 5,225,831
$ 5,237,691
$ 9,539,621
0.2%
82.1%
80
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Support Services, Continued
Technology Services By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percentage Change
2016/2017 2017/2018
Salaries
$ 558,000
$ 568,318
$ 710,278
$ 537,172
$ 871,792
$ 889,178
62.29%
1.99%
Benefits
208,283
214,753
248,809
228,171
365,637
385,103
60.25%
5.32%
Supplies
47,523
98,005
94,857
138,266
6,266
16,266
- 95.47%
159.59%
Services
352,899
330,790
278,478
278,145
740,125
750,125
166.09%
1.35%
Capital
68,006
34,417
7,286
10,000
43,000
-
330.00%
- 100.00%
Total By Type
$ 1,234,710
$ 1,246,282
$ 1,339,708
$ 1,191,754
$ 2,026,820
$ 2,040,672
70.07%
0.68%
81
Actual
Projected
Budget
Percentage Change
12- Technology Services
2014
2015
2016
2016
2017
2018
2016/2017
2017/2018
Salaries
$ 527,969
$ 530,282
$ 685,468
$ 534,672
$ 869,292
$ 886,678
62.58%
2.00%
Extra Labor
11,600
14,570
2,244
2,500
2,500
2,500
0.00%
0.00%
Overtime
18,431
23,466
22,565
-
-
-
0.00%
0.00%
Overtime
40,897
40,854
48,869
38,729
63,632
64,905
64.30%
2.00%
FICA
-
-
3,488
-
-
-
0.00%
0.00%
PERS
51,071
57,780
61,606
57,531
104,269
106,354
81.24%
2.00%
Industrial Insurance
1,862
2,878
3,203
2,275
3,176
3,505
39.60%
10.36%
Medical,Dental,Life,Optical
114,454
113,241
131,643
129,636
194,560
210,339
50.08%
8.11%
Office & Operating Supplies
4,534
7,632
6,272
6,266
6,266
16,266
0.00%
159.59%
Small Tools & Minor Equipment
42,989
90,372
88,585
132,000
-
-
- 100.00%
0.00%
Professional Services
82,044
32,450
3,712
1,000
304,686
314,686
30368.60%
3.28%
Communication
114,699
113,091
98,028
107,700
120,900
120,900
12.26%
0.00%
Travel
925
342
1,501
1,500
11,500
11,500
666.67%
0.00%
Operating Rentals & Leases
3,715
3,629
8,959
6,445
153,839
153,839
2286.95%
0.00%
Repairs & Maintenance
15,077
28,051
57,941
56,500
2,000
2,000
- 96.46%
0.00%
Miscellaneous
136,439
153,226
108,337
105,000
147,200
147,200
40.19%
0.00%
Machinery & Equipment
68,006
34,417
7,286
10,000
43,000
-
330.00%
- 100.00%
Technology Services
$ 1,234,710
$ 1,246,282
$ 1,339,708
$ 1,191,754
$ 2,026,820
$ 2,040,672
70.07%
0.68%
81
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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82
2017 - 2018 Biennial Budget City of Tukwila, Washington
City Council
Tukwila Residents
City Council (7)
Council Analyst (1)
83
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: City Council (01)
FUND: General
RESPONSIBLE MANAGER: Council President
Description
FUND NUMBER: 000
The City Council is the legislative branch of the City and represents residents and businesses while
establishing policy. 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 Accomplishments
♦ Adopted Housing, Tukwila International Boulevard District, Residential Neighborhoods elements of
the Comprehensive Plan.
♦ Partnered with Tukwila School District via joint meetings with School Board, participated in planning
for District bond ballot measures.
♦ Monthly Council Chats held in multiple areas of the City; Town Hall meeting held in June 2015.
2017 -2018 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.
2017 -2018 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.
84
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Budget Change Discussion
Salaries & Benefits. COLA and step increases were applied to salaries, and benefits were adjusted to
account for changes in healthcare and retirement.
Expenditure Summary
City Council
Expenditures By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Salaries & Wages
$ 178,013
$ 182,811
$ 193,841
$ 187,912
$ 199,767
$ 201,663
6.31%
0.95%
Personnel Benefits
73,933
79,967
82,331
84,883
88,980
91,385
4.83%
2.70%
Supplies
2,662
4,345
3,747
4,370
4,370
4,370
0.00%
0.00%
Services
41,608
45,079
53,962
72,900
72,900
72,900
0.00%
0.00%
Department Total
$ 296,217
$ 312,202
$ 333,881
$ 350,065
$ 366,017
$ 370,318
4.56%
1.18%
Expenditure Detail - Salaries and Benefits
Salaries are based on actual costs for existing positions and include a cost of living adjustment.
City Council
Position
Description
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Councilmembers
Council Analyst
7
1
7
1
$ 105,000 $ 48,824
94,767 40,156
7
1
$ 105,000 $ 49,081
96,663 42,304
Department Total
8
8
$ 199,767 $ 88,980
8
$ 201,663 $ 91,385
85
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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.
City Council
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.01.511.600.31.00
Supplies - Office
$ 2,662
$ 3,519
$ 2,824
$ 3,370
$ 3,370
$ 3,370
000.01.511.600.31.43
Supplies - Meeting meals
-
826
423
500
500
500
000.01.511.600.31.44
Supplies - Training materials
-
-
500
500
500
500
Total Supplies
2,662
4,345
3,747
4,370
4,370
4,370
000.01.511.600.41.00
Prof Svcs - Facilitator fees
-
6,959
3,465
16,500
16,500
16,500
000.01.511.600.42.00
Communication - Technology costs
5,133
3,857
4,473
6,000
6,000
6,000
000.01.511.600.43.00
Travel - Travel expenses for tmg, mtgs,
retreat: NLC, AWC, SCA, Chamber
26,980
27,761
33,717
40,000
40,000
40,000
000.01.511.600.49.44
Misc - Training registration
-
6,422
9,907
8,000
8,000
8,000
000.01.511.600.49.00
Misc - Memberships
9,495
80
2,400
2,400
2,400
2,400
Total Services
41,608
45,079
53,962
72,900
72,900
72,900
Total Supplies, Services and Other
$ 44,271
$ 49,424
$ 57,709
$ 77,270
$ 77,270
$ 77,270
86
2017 - 2018 Biennial Budget City of Tukwila, Washington
Mayor's Office
Tukwila Residents
Mayor
(1)
r *,
City Administrator
(1)
Executive
Coordinator
(1)
City Attorney
1
City Clerk
(1)
Deputy Cite Clerk
(1)
Admin Support
Coordinator
(2)
Admin Support
Tech
(1)
1
Communications &
Government
Relations Manager
(1)
4 m -' Web
Specialist
(1)
Design -'
Communications
Specialist
(1)
Community
Engagement
Manager
(1)
Economic
Development
Administrator
(1)
Economic
Development
Liaison
(1)
Human Services
Manager
(1)
r
Human Services
Coordinator
(1)
87
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Mayor (03)
FUND: General
RESPONSIBLE MANAGER: Allan Ekberg
Description
FUND NUMBER: 000
POSITION: Mayor
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 with 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.
2015 -2016 Accomplishments
♦ Broadened implementation of the City's Strategic Plan by expanding community outreach efforts
city -wide including door -to -door surveys in the Allentown, McMicken neighborhoods and several
multi - family housing units, holding a public safety forum and open house events regarding the
2017 -2018 budget and the Public Safety Plan. Strategic Goal 4 /Priorities 4 & 5.
♦ Continued emphasis on economic development including demolition of the motels on Tukwila
International Boulevard, initiation of construction on Tukwila Village and Washington Place, and
launching the Southcenter Marketing Partnership. Strategic Goal 1 /Priority 1.
♦ Improved internal and external communications with Tukwila's stakeholders with the
implementation of the City's communications plan including regular meetings with the Tukwila
School District, collaborative support for Career Day and joint Mayor /School Superintendent
community events. Strategic Goal 5 /Priority 1.
♦ Continued emphasis on development as a high - performing and effective organization promoting
Lean training, cultural competency, process improvements and performance measures.
Strategic Goal 4.
♦ Improved community livability through increased focus on residential speeding issues, launching
Tukwila Works and enhanced Code Enforcement efforts. Strategic Goal 1 /Priority 2.
♦ Began implementation of the Housing Element of the Comprehensive Plan. Strategic Plan
2 /Priority 1.
♦ Successful Public Information Campaign regarding a voter approved public safety bond measure
on the November 2016 ballot. Strategic Goals 2, 4 & 5.
♦ Expansion of the Digital Records Center to include permit records, eliminating a high - volume of
formal public records requests for permit documents. Strategic Goal 4.
♦ Continued to leverage community resources and partnerships to generate solutions that
contribute to a thriving community. Strategic Goal 2/Priority 1.
2017 -2018 Outcome Goals
♦ Continued implementation of the Housing Element of the Comprehensive Plan with four focus
areas: Housing Type /Options, Housing Conditions, Affordability, and Homelessness. Strategic
Goal 2 /Priority 2.
88
2017 - 2018 Biennial Budget City of Tukwila, Washington
♦ Continued focus on community livability. Strategic Goal 1 /Priorities 1 & 2.
♦ Implementation of the Public Safety Plan. Strategic Goals 2, 4 & 5.
♦ Continued emphasis on economic development including the creation and implementation of a
comprehensive economic development plan, creation of a strategy for city owned properties
including the motel sites on Tukwila International Boulevard and implementation of the
Southcenter Marketing Partnership's day marketing campaign to promote Tukwila businesses to
Puget Sound residents. Strategic Goal 3 /Priority 1.
♦ Continued enhancement of the City's communications efforts and identifying new ways to reach
the broad and diverse Tukwila community to realize more effective, two -way communications with
constituents. Strategic Goal 5 /Priority 1.
♦ Continued enhancement of the City's Public Records program including Phase 2 of the Microfilm
to Digital Project which will add SEPA/EPIC permit records from 1991 -2009 to the Digital Records
Center. Strategic Goal 4
♦ Continued enhancement of the City's Human Services program in partnership with regional
agencies and organizations to meet the needs of all residents. Strategic Goal 2 /Priority 1.
2017 -2018 Indicators of Success
♦ Continued implementation of Strategic Plan goals including increased partnerships between the
City, businesses, non - profits, and regional organizations, as well as enhanced leadership by staff
ensuring that City policies and practices reflect Tukwila's diverse community.
♦ 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 the public records request process resulting in a reduction of time spent fulfilling
requests.
89
2017 - 2018 Biennial Budget City of Tukwila, Washington
Budget Change Discussion:
Salaries & Benefits. COLA increases were applied to salaries, and benefits were adjusted to account
for changes in healthcare and retirement. The Project Development Manager position was transferred
from the Economic Development division to the Communications division as the Community Engagement
Manager.
Services. Several changes were made to this category. REACH after school program costs of $100,000
were transferred from the Mayor's department to the Parks and Recreation department. This program is
in partnership with the Tukwila School District. Special Matters was reduced $55,000 to reflect actual
costs. Travel increased $16,500 to allow for actual costs due to market increase of transportation and
lodging costs. Other line items were changed or reallocated but the net effect is minor. Overall,
Professional Services lines were reduced a total of $195,900 to reflect actual usage.
An additional $50,000 was added to Human Services professional services.
Capital. Capital has been removed from the budget. The Laserfiche project was completed in 2016.
Expenditure Summary
Mayor
Mayor
Actual
Projected
Budget
Percent Change
Expenditures By Division
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Administration
$ 1,474,198
$ 1,336,709
$ 1,438,259
$ 1,437,025
$ 1,451,913
$ 1,470,084
1.04%
1.25%
Economic Development
35,749
452,501
478,233
546,456
374,141
381,891
- 31.53%
2.07%
City Clerk
625,629
609,461
759,032
694,914
762,872
779,453
9.78%
2.17%
Communications
289,759
424,253
417,740
425,350
629,026
643,731
47.88%
2.34%
Human Services
812,838
770,677
833,112
854,012
813,515
820,379
-4.74%
0.84%
Attorney (Contracted)
515,908
591,440
600,814
778,418
716,955
733,185
-7.90%
2.26%
Court Defender
228,871
456,012
475,180
477,000
477,000
477,000
0.00%
0.00%
Equity & Diversity Commission
1,886
730
3,230
3,200
3,200
3,200
0.00%
0.00%
Sister Cities Committee
-
-
5,538
6,475
6,475
6,475
0.00%
0.00%
Planning Commission
614
4,172
1,049
3,750
3,750
3,750
0.00%
0.00%
Arts Commission
12,824
23,086
26,594
26,000
26,000
26,000
0.00%
0.00%
Parks Commission
3,790
4,484
3,620
3,688
3,688
3,688
0.00%
0.00%
Library Advisory Board
3,251
4,555
5,355
5,000
5,000
5,000
0.00%
0.00%
Community Promotion
3,878
4,482
5,196
5,000
5,000
5,000
0.00%
0.00%
Voter Registration Costs
22,362
21,956
32,364
32,000
32,000
32,000
0.00%
0.00%
Department Total
$ 3,776,446
$ 4,222,066
$ 4,572,577
$ 4,784,288
$ 4,796,535
$ 4,876,835
0.26%
1.67%
Mayor
90
Actual
Projected
Budget
Percent Change
Expenditures By Type
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries & Wages
$ 1,348,321
$ 1,446,595
$ 1,447,110
$ 1,471,599
$ 1,567,816
$ 1,597,992
6.54%
1.92%
Personnel Benefits
441,635
502,182
550,773
532,597
594,540
624,989
11.63%
5.12%
Supplies
59,538
80,625
70,382
71,052
71,044
71,044
-0.01%
0.00%
Services
1,878,092
2,166,284
2,410,051
2,672,040
2,526,135
2,545,811
-5.46%
0.78%
Intergovt. Svcs & Taxes
26,240
26,380
37,560
37,000
37,000
37,000
0.00%
0.00%
Capital Outlays
22,619
-
56,700
-
-
-
0.00%
0.00%
Department Total
$ 3,776,446
$ 4,222,066
$ 4,572,577
$ 4,784,288
$ 4,796,535
$ 4,876,835
0.26%
1.67%
90
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
Position
Description
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Mayor
1
1
$ 104,918 $ 50,879
1
$ 107,016 $ 53,774
City Administrator
1
1
174,250 55,339
1
177,735 58,023
Economic Development Admin
1
1
142,199 35,626
1
145,043 36,957
Executive Assistant
1
1
77,269 35,973
1
78,815 37,991
Economic Dev. Liaison
1
1
104,822 33,175
1
106,919 34,653
Communications Program Manager
1
1
115,255 46,678
1
117,560 49,167
Community Engagement Manager
1
1
110,076 38,752
1
112,278 40,615
Admin Support Coordinator - Comm
2
2
134,413 58,997
2
137,101 62,155
Program Manager
1
1
107,187 33,488
1
109,330 34,931
Admin Support Coordinator
1
1
66,920 33,955
1
68,258 35,893
City Clerk
1
1
101,598 36,966
1
103,630 38,785
Deputy City Clerk
1
1
78,145 23,767
1
79,708 24,802
Admin Support Technician
1
1
58,370 35,425
1
59,537 37,585
Admin Support Coordinator
2
2
133,362 71,032
2
136,030 75,169
Extra Labor
58,500 4,447
58,500 4,447
Overtime
532 41
532 41
Department Total
16
16
$ 1,567,816 $ 594,540
16
$ 1,597,992 $ 624,989
91
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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.
Mayor
Account Name
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Salaries
$ 1,331,219
$ 1,435,764
$ 1,433,735
$ 1,460,526
$ 1,508,784
$ 1,538,960
Extra Labor
17,046
10,831
12,802
10,500
58,500
58,500
Overtime
56
-
573
573
532
532
FICA
97,352
105,481
110,726
106,008
112,793
114,961
Pension
120,977
145,845
171,422
156,766
180,721
184,335
Industrial Insurance
4,668
4,877
6,265
6,068
5,746
6,335
Healthcare
218,639
245,979
262,360
263,755
295,280
319,358
Total Salaries & Benefits
1,789,956
1,948,777
1,997,883
2,004,196
2,162,356
2,222,980
Supplies
58,197
62,574
59,510
60,617
65,544
65,544
Small tools
1,341
18,051
10,872
10,435
5,500
5,500
Total Supplies
59,538
80,625
70,382
71,052
71,044
71,044
Professional services
1,444,745
1,751,761
1,814,787
2,100,288
1,870,970
1,887,200
Communication
61,530
54,829
98,026
114,600
112,600
112,600
Travel
23,423
32,656
34,600
36,300
41,550
41,550
Advertising
7,106
7,823
16,228
19,750
19,750
19,750
Operating leases
41,198
29,611
29,787
33,177
41,680
42,126
Repair and maintenance
12,293
8,221
36,726
21,150
33,860
33,860
Miscellaneous
287,796
281,382
379,896
346,775
405,725
408,725
Total Services
1,878,092
2,166,284
2,410,051
2,672,040
2,526,135
2,545,811
Intergovernmental
26,240
26,378
37,560
37,000
37,000
37,000
Excise Taxes
0
2
0
-
-
-
Capital
22,619
-
56,700
-
-
-
Total Other
48,859
26,380
94,261
37,000
37,000
37,000
Total Mayor
$ 3,776,446
$ 4,222,066
$ 4,572,577
$ 4,784,288
$ 4,796,535
$ 4,876,835
92
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Mayor's Office (03)
FUND: General
RESPONSIBLE MANAGER: Allan Ekberg
Description
DIVISION: Administration
FUND NUMBER: 000
POSITION: Mayor
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 with 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.
Expenditure Summary
Mayor - Administration
Expenditures By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Salaries & Wages
$ 655,184
$ 337,408
$ 351,984
$ 349,218
$ 361,437
$ 368,565
3.50%
1.97%
Personnel Benefits
191,360
113,821
145,514
121,880
142,546
150,143
16.96%
5.33%
Supplies
27,528
27,646
15,805
17,200
17,200
17,200
0.00%
0.00%
Services
573,885
831,454
887,396
911,727
893,730
897,176
-1.97%
0.39%
Intergovt. Services & Taxes
26,240
26,380
37,560
37,000
37,000
37,000
0.00%
0.00%
Expenditure Total
$1,474,198
$1,336,709
$1,438,259
$1,437,025
$1,451,913
$1,470,084
1.04%
1.25%
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
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Mayor
1
1
$ 104,918 $ 50,879
1
$ 107,016 $ 53,774
City Administrator
1
1
174,250 55,339
1
177,735 58,023
Executive Assistant
1
1
77,269 35,973
1
78,815 37,991
Extra Labor
5,000 355
5,000 355
Department Total
3
3
$ 361,437 $ 142,546
3
$ 368,565 $ 150,143
93
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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 - Administration
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.03.513.100.31.00 Supplies - Office
$ 24,860
$ 23,382
$ 13,500
$ 12,200
$ 12,200
$ 12,200
000.03.513.100.31.43 Supplies - Meeting Meals
2,668
4,204
2,305
5,000
5,000
5,000
Total Supplies
27,528
27,586
15,805
17,200
17,200
17,200
000.03.512.500.41.00 Prof Sacs - Public Defender Costs
228,871
456,012
475,180
477,000
477,000
477,000
000.03.513.100.41.01 Prof Svcs -POEL
43,982
34,449
2,860
32,500
-
-
000.03.513.100.41.02 Prof Svcs - Strategic Plan, Washington DC
consultants
140,949
152,651
182,225
235,000
180,000
180,000
000.03.513.100.41.04 Prof Svcs - Scholarships
-
10,000
16,000
-
10,000
10,000
000.03.513.100.41.05 Prof Svcs - Tukwila Pantry donations
-
5,000
10,000
-
-
-
000.03.513.100.42.00 Communication - Telecom chgs
847
361
-
-
-
-
000.03.513.100.43.00 Travel - Travel for NLC, AWC conferences,
17,378
21,527
15,763
16,500
20,000
20,000
SWKC Chamber events, etc.
000.03.513.100.45.00 Rental - Operating Rentals and leases
3,890
2,589
2,596
2,600
2,600
2,600
000.03.513.100.45.94 Rental- Equipment Replacement Fund
2,645
2,888
2,662
2,888
591
591
000.03.513.100.45.95 Rental - Equipment Rental O &M
24,711
12,562
10,989
10,989
22,289
22,735
000.03.513.100.48.00 R &M - Repairs for 1 copier and 2 printers
-
-
3,250
3,250
3,250
3,250
000.03.513.100.49.00 Misc - Community recognition
5,943
5,550
5,600
4,500
5,500
5,500
000.03.513.100.49.01 Misc - Memberships in various national,
state, and local organizations and
subscriptions
56,756
58,155
62,514
60,000
62,000
65,000
000.03.513.100.49.03 Misc - Employee appreciation
7,429
28,077
18,500
11,000
15,000
15,000
000.03.513.100.49.05 Misc - Registrations: AWC and NLC
meetings, other meetings and training
5,540
2,737
4,500
4,500
4,500
4,500
000.03.513.100.49.51 Misc - Carpool subsidies
5,655
3,175
331
6,000
-
-
000.03.513.100.49.56 Misc - Green initiatives
29,290
35,721
74,426
45,000
91,000
91,000
Total Services
573,885
831,454
887,396
911,727
893,730
897,176
000.03.513.100.53.00 Taxes & Assmnts - Excise tax
0
2
0
-
-
-
000.03.514.900.51.00 Intergurmmntl Prof Svcs - Election costs
22,362
21,956
32,364
32,000
32,000
32,000
000.03.573.900.51.00 Intergurmmntl Prof Svcs - Liquor profits
excise tax
3,878
4,421
5,196
5,000
5,000
5,000
Total Intergovernmental
26,240
26,380
37,560
37,000
37,000
37,000
Total Supplies, Services and Other
$ 627,653
$ 885,420
$ 940,761
$ 965,927
$ 947,930
$ 951,376
94
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Mayor (03)
FUND: General
RESPONSIBLE MANAGER: Evelyn Boykan
Description
DIVISION: Human Services
FUND NUMBER: 000
POSITION: Program Manager
The mission of Human Services is to support the well -being of Tukwila's residents by assisting residents
to access human services; funding programs to address prioritized gaps and needs; leveraging
community resources and partnerships; and working regionally to generate solutions that contribute to a
thriving community. The office also manages a Minor Housing Repair program.
Expenditure Summary
Mayor - Human Services
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 - Human Services
Position
Description
Actual
Projected
2017 Budgeted
Salaries Benefits
Budget
2018 Budgeted
Salaries Benefits
Percent Change
Expenditures By Type
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries & Wages
$ 168,208
$ 170,964
$ 173,149
$ 174,323
$ 175,139
$ 178,621
0.47%
1.99%
Personnel Benefits
54,235
59,326
63,256
61,831
67,518
70,900
9.20%
5.01%
Supplies
1,103
831
1,111
1,688
1,688
1,688
0.00%
0.00%
Services
589,293
539,556
595,597
616,170
569,170
569,170
-7.63%
0.00%
Expenditure Total
$ 812,838
$ 770,677
$ 833,112
$ 854,012
$ 813,515
$ 820,379
-4.74%
0.84%
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 - Human Services
Position
Description
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Program Manager
1
1
$ 107,187 $ 33,488
1
$ 109,330 $ 34,931
Admin Support Coordinator
1
1
66,920 33,955
1
68,258 35,893
Extra Labor
500 35
500 35
Overtime
532 41
532 41
Department Total
2
2
$ 175,139 $ 67,518
2
$ 178,621 $ 70,900
95
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditure Detail - Supplies, Services, and Other
Supplies includes miscellaneous office supplies. Services include referral information for different
community groups, registration, and memberships, among others.
Mayor - Human Services
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.03.557.201.31.00
Supplies - Office & Operating
$ 1,103
$ 831
$ 1,111
$ 1,688
$ 1,688
$ 1,688
Total Supplies
1,103
831
1,111
1,688
1,688
1,688
000.03.557.201.41.00
Prof Svcs - Information and Referral: crisis
464,150
451,516
474,820
483,470
433,470
433,470
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
12
-
-
-
-
-
000.03.557.201.43.00
Travel - Parking for various meetings -
regional and sub - regional
184
99
248
500
500
500
000.03.557.201.49.00
Misc - Associations, registrations,
professional development, translation,
childcare
21,443
1,376
1,141
1,700
4,700
4,700
000.03.557.201.49.01
Misc - Human Services Commission mtgs,
food, program registrations, materials
485
-
500
500
500
500
000.03.557.202.49.01
Misc - CDBG grant costs
103,019
86,565
130,000
130,000
130,000
Total Services
589,293
539,556
476,709
616,170
569,170
569,170
Total Supplies, Services and Other
$ 590,396
$ 540,386
$ 477,820
$ 617,858
$ 570,858
$ 570,858
96
2017 - 2018 Biennial Budget
City of Tukwila, Washington
DEPARTMENT: Mayor (03)
FUND: General
RESPONSIBLE MANAGER: David Cline
Description
DIVISION: Sister Cities Committee
FUND NUMBER: 000
POSITION: City Administrator
The Sister Cities Committee was created in 1984. Budgeted funds are intended to enhance cultural
education and experiences including funding travel and registration expenses for local youth.
Expenditure Summary
Mayor - Sister Cities Committee
Expenditure Detail - Supplies, Services, and Other
Supplies includes miscellaneous office supplies. Services include translation services, tour planning,
registrations, among others.
Mayor - Sister Cities Committee
Account Number
2014
Actual
Projected
2016
Budget
2018
Percent Change
Expenditures By Type
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Supplies
$ -
$ -
$ 425
$ 425
$ 425
$ 425
0.00%
0.00%
Services
-
-
5,113
6,050
6,050
6,050
0.00%
0.00%
Expenditure Total
$ -
$ -
$ 5,538
$ 6,475
$ 6,475
$ 6,475
0.00%
0.00%
Expenditure Detail - Supplies, Services, and Other
Supplies includes miscellaneous office supplies. Services include translation services, tour planning,
registrations, among others.
Mayor - Sister Cities Committee
Account Number
2014
Actual
2015
Projected
2016
2016
Budget
2017
2018
000.03.513.204.31.00 Supplies - Office & Operating
$ -
$ -
$ 425
$ 425
$ 425
$ 425
Total Supplies
-
-
425
425
425
425
000.03.513.204.41.00 Prof Svcs - Translation services, tour
planning agency fees
-
-
500
500
500
500
000.03.513.204.43.00 Travel
-
-
4,113
5,050
5,050
5,050
000.03.513.204.49.00 Misc - Registrations
-
-
500
500
500
500
Total Services
-
-
5,113
6,050
6,050
6,050
Total Supplies, Services and Other
$ -
$ -
$ 5,538
$ 6,475
$ 6,475
$ 6,475
97
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Mayor (03)
FUND: General
RESPONSIBLE MANAGER: David Cline
Description
DIVISION: Planning Commission
FUND NUMBER: 000
POSITION: City Administrator
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 - Planning Commission
Expenditure Detail - Supplies, Services, and Other
Supplies includes miscellaneous office supplies. Services include travel, registration memberships,
among others.
Mayor - Planning Commission
Account Number
Actual
Projected
2016
Budget
2018
Percent Change
Expenditures By Type
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Supplies
$ 574
$ 347
$ 99
$ 2,250
$ 1,000
$ 1,000
- 55.56%
0.00%
Services
40
3,825
950
1,500
2,750
2,750
83.33%
0.00%
Expenditure Total
$ 614
$ 4,172
$ 1,049
$ 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 - Planning Commission
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.03.558.600.31.00 Supplies - Office & Operating
$ 574
$ 347
$ 99
$ 2,250
$ 1,000
$ 1,000
Total Supplies
574
347
99
2,250
1,000
1,000
000.03.558.600.43.00 Travel - Meals, mileage, parking for State
-
-
500
500
500
500
APA conference, training, meetings
000.03.558.600.49.00 Misc - APA memberships for 7
commissioners, plus misc expenses
40
3,825
450
1,000
2,250
2,250
Total Services
40
3,825
950
1,500
2,750
2,750
Total Supplies, Services and Other
$ 614
$ 4,172
$ 1,049
$ 3,750
$ 3,750
$ 3,750
98
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Mayor (03)
FUND: General
RESPONSIBLE MANAGER: David Cline
Description
DIVISION: Equity & Diversity Comm.
FUND NUMBER: 000
POSITION: City Administrator
The City of Tukwila 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 - Equity & Diversity Commission
Expenditure Detail - Supplies, Services, and Other
Supplies includes miscellaneous office supplies. Services include program costs including grants, among
others.
Mayor - Equity & Diversity Commission
Actual
Projected
Budget
Percent Change
Expenditures By Type
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Supplies
$ -
$ 480
$ 1,200
$ 1,200
$ 1,200
$ 1,200
0.00%
0.00%
Services
1,886
250
2,030
2,000
2,000
2,000
0.00%
0.00%
Expenditure Total
$ 1,886
$ 730
$ 3,230
$ 3,200
$ 3,200
$ 3,200
0.00%
0.00%
Expenditure Detail - Supplies, Services, and Other
Supplies includes miscellaneous office supplies. Services include program costs including grants, among
others.
Mayor - Equity & Diversity Commission
99
Actual
Projected
Budget
Account Number
2014
2015
2016
2016
2017
2018
000.03.513.203.31.00 Supplies - Office & Operating
$
$ 480
$ 1,200
$ 1,200
$ 1,200
$ 1,200
Total Supplies
-
480
1,200
1,200
1,200
1,200
000.03.513.203.49.00 Misc - Equity & Diversity Commission
program costs including grants
1,886
250
2,030
2,000
2,000
2,000
Total Services
1,886
250
2,030
2,000
2,000
2,000
Total Supplies, Services and Other
$ 1,886
$ 730
$ 3,230
$ 3,200
$ 3,200
$ 3,200
99
2017 - 2018 Biennial Budget
City of Tukwila, Washington
DEPARTMENT: Mayor (03)
FUND: General
RESPONSIBLE MANAGER: David Cline
Description
DIVISION: Arts Commission
FUND NUMBER: 000
POSITION: City Administrator
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 - Arts Commission
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 - Arts Commission
Account Number
Actual
Projected
2016
Budget
2018
Percent Change
Expenditures By Type
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Supplies
$ 1,526
$ 6,108
$ 12,709
$ 9,035
$ 9,035
$ 9,035
0.00%
0.00%
Services
11,298
16,977
13,885
16,965
16,965
16,965
0.00%
0.00%
Expenditure Total
$ 12,824
$ 23,086
$ 26,594
$ 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 - Arts Commission
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.03.573.200.31.00 Supplies - Office & Operating
$ 1,526
$ 617
$ 3,431
$ 1,000
$ 1,000
$ 1,000
000.03.573.200.31.01 Supplies - Banner
-
127
3,103
3,100
8,035
8,035
000.03.573.900.31.01 Supplies - Centennial Celebration
-
60
-
-
-
-
000.03.573.200.35.00 Small Tools - Instruments
-
5,364
6,175
4,935
-
-
Total Supplies
1,526
6,169
12,709
9,035
9,035
9,035
000.03.573.200.41.01 Prof Svcs - Rainier Symphony
7,000
7,000
7,000
7,000
7,000
7,000
000.03.573.200.41.03 Prof Svcs - Cultural Education Grant
support for All Nations Cup performances
2,000
6,395
1,873
5,000
5,000
5,000
000.03.573.200.44.00 Advertising - Tukwila Days, All Nations
348
-
51
450
450
450
Cup, Recycled Art Show & Rotating Art
Exhibit
000.03.573.200.45.00 Rental - Equipment rentals for art shows
-
-
500
500
-
-
(Tukwila Days and Recycled Art Show)
000.03.573.200.48.00 R &M - Care of artwork
-
-
2,500
2,500
2,500
2,500
000.03.573.200.49.00 Misc - Memberships, training and
workshops
1,950
3,582
1,961
1,515
2,015
2,015
Total Services
11,298
16,977
13,885
16,965
16,965
16,965
Total Supplies, Services and Other
$ 12,824
$ 23,146
$ 26,594
$ 26,000
$ 26,000
$ 26,000
100
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Mayor (03)
FUND: General
RESPONSIBLE MANAGER: David Cline
Description
DIVISION: Parks Commission
FUND NUMBER: 000
POSITION: City Administrator
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 - Parks Commission
Expenditure Detail - Supplies, Services, and Other
Supplies includes miscellaneous office supplies. Services include memberships, registrations, among
others.
Mayor - Parks Commission
Actual
Projected
Budget
Percent Change
Expenditures By Type
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Supplies
$ 2,050
$ 3,269
$ 1,800
$ 1,688
$ 1,688
$ 1,688
0.00%
0.00%
Services
1,741
1,215
1,820
2,000
2,000
2,000
0.00%
0.00%
Expenditure Total
$ 3,790
$ 4,484
$ 3,620
$ 3,688
$ 3,688
$ 3,688
0.00%
0.00%
Expenditure Detail - Supplies, Services, and Other
Supplies includes miscellaneous office supplies. Services include memberships, registrations, among
others.
Mayor - Parks Commission
101
Actual
Projected
Budget
Account Number
2014
2015
2016
2016
2017
2018
000.03.576.800.31.00 Supplies - Office & Operating
$ 2,050
$ 3,269
$ 1,800
$ 1,688
$ 1,688
$ 1,688
Total Supplies
2,050
3,269
1,800
1,688
1,688
1,688
000.03.576.800.49.00 Misc - Memberships, training and
workshops
1,741
1,215
1,820
2,000
2,000
2,000
Total Services
1,741
1,215
1,820
2,000
2,000
2,000
Total Supplies, Services and Other
$ 3,790
$ 4,484
$ 3,620
$ 3,688
$ 3,688
$ 3,688
101
2017 - 2018 Biennial Budget
City of Tukwila, Washington
DEPARTMENT: Mayor (03)
FUND: General
RESPONSIBLE MANAGER: David Cline
Description
DIVISION: Library Advisory Board
FUND NUMBER: 000
POSITION: City Administrator
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 - Library Advisory Board
Expenditure Detail - Supplies, Services, and Other
Supplies includes miscellaneous office supplies.
Mayor - Library Advisory Board
Account Number
Actual
Projected
2016
Budget
2018
Percent Change
Expenditures By Type
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Supplies
$ 3,251
$ 3,706
$ 5,355
$ 5,000
$ 5,000
$ 5,000
0.00%
0.00%
Services
-
849
-
-
-
-
-
-
Expenditure Total
$ 3,251
$ 4,555
$ 5,355
$ 5,000
$ 5,000
$ 5,000
0.00%
0.00%
Expenditure Detail - Supplies, Services, and Other
Supplies includes miscellaneous office supplies.
Mayor - Library Advisory Board
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.03.572.210.31.00 Supplies - Office & Operating
$ 3,251
$ 3,706
$ 5,355
$ 5,000
$ 5,000
$ 5,000
Total Supplies
3,251
3,706
5,355
5,000
5,000
5,000
000.03.572.210.41.00 Travel - Parking, mileage
-
849
-
-
-
-
Total Services
-
849
-
-
-
-
Total Supplies, Services and Other
$ 3,251
$ 4,555
$ 5,355
$ 5,000
$ 5,000
$ 5,000
102
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Mayor (03)
FUND: General
RESPONSIBLE MANAGER: Christy O'Flaherty
Description
DIVISION: City Clerk
FUND NUMBER: 000
POSITION: City Clerk
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 - City Clerk
Expenditures By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Salaries & Wages
$ 354,714
$ 360,324
$ 364,883
$ 367,692
$ 406,475
$ 413,905
10.55%
1.83%
Personnel Benefits
136,336
145,320
157,401
155,854
169,869
179,020
8.99%
5.39%
Supplies
9,207
10,549
12,006
10,308
12,308
12,308
19.40%
0.00%
Services
102,753
93,268
168,042
161,060
174,220
174,220
8.17%
0.00%
Capital Outlays
22,619
-
56,700
-
-
-
0.00%
0.00%
Expenditure Total
$ 625,629
$ 609,461
$ 759,032
$ 694,914
$ 762,872
$ 779,453
9.78%
2.17%
Expenditure Detail - Salaries and Benefits
Salaries are based on actual costs for existing positions and include a cost of living adjustment per
contract agreements.
Mayor's Office - City Clerk
Position
Description
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
City Clerk
1
1
$ 101,598 $ 36,966
1
$ 103,630 $ 38,785
Deputy City Clerk
1
1
78,145 23,767
1
79,708 24,802
Admin Support Technician
1
1
58,370 35,425 1
1
59,537 37,585
Admin Support Coordinator
2
2
133,362 71,032
2
136,030 75,169
Extra Labor
35,000 2,678
35,000 2,678
Department Total
5
5
$ 406,475 $ 169,869
5
$ 413,905 $ 179,020
103
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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.
Mayor - City Clerk
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.03.514.300.31.00 Supplies - Office & Operating all stations
$ 9,207
$ 10,549
$ 12,006
$ 10,308
$ 12,308
$ 12,308
000.03.514.300.31.90 Supplies - Central
-
-
-
-
-
-
Total Supplies
9,207
10,549
12,006
10,308
12,308
12,308
000.03.514.300.41.00 Prof Svcs -
2,042
4,068
4,746
6,000
6,000
6,000
000.03.514.300.42.00 Communication - Security Alarm for
605
575
589
600
600
600
Records Ctr
000.03.514.300.42.02 Postage - City -wide postage
58,142
47,971
62,437
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
3,522
2,851
6,456
5,500
5,500
5,500
000.03.514.300.44.00 Advertising - City -wide advertising - public
hearings, call for bids, RFP /RFQs,
auctions
6,298
7,477
9,177
12,300
12,300
12,300
000.03.514.300.45.00 Rental - Postage meter lease -
software /hardware upgrades
7,651
7,656
6,975
10,100
10,100
10,100
000.03.514.300.48.00 R &M - Copiers, laser fiche, agenda
management program
7,837
8,221
27,576
12,000
24,710
24,710
000.03.514.300.49.00 Misc - Memberships /Training - WMCA,
3,520
2,183
16,271
6,200
6,200
6,200
IIMC, ARMA, King County Clerks
000.03.514.300.49.01 Printing - Business cards
-
-
100
100
100
100
000.03.514.300.49.02 Microfilming, Imaging - City -wide
microfilming, records purging, digitization
of microfilmed docs
8,006
6,881
28,804
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
4,300
000.03.514.300.49.08 Credit Card Fees - PPI credit card fees
830
1,085
612
431
881
881
Total Services
102,753
93,268
168,042
161,060
174,220
174,220
000.03.514.300.64.00 Capital - Laserfiche upgrades
22,619
-
56,700
-
-
-
Total Other
22,619
-
56,700
-
-
-
Total Supplies, Services and Other
$ 134,579
$ 103,817
$ 236,748
$ 171,368
$ 186,528
$ 186,528
104
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Mayor (03)
FUND: General
RESPONSIBLE MANAGER: Derek Speck
Description
DIVISION: Economic Development
FUND NUMBER: 000
POSITION: Econ. Dev. Administrator
The Economic Development division of the Mayor's Office leads the City's business retention
attraction and marketing 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, tourism, and marketing.
Expenditure Summary
Mayor - Economic Development
Expenditures By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Salaries & Wages
8 -
$ 336,749
$ 317,651
$ 337,907
$ 255,021
$ 259,962
- 24.53%
1.94%
Personnel Benefits
-
92,536
85,555
95,141
69,370
72,179
- 27.09%
4.05%
Supplies
527
438
2,665
4,658
1,000
1,000
- 78.53%
0.00%
Services
35,221
22,779
72,362
108,750
48,750
48,750
- 55.17%
0.00%
Expenditure Total
$ 35,749
$ 452,501
$ 478,233
$ 546,456
$ 374,141
$ 381,891
- 31.53%
2.07%
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 - Economic Development
Position
Description
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Economic Development Admin
1
1
$ 142,199 $ 35,626
1
$ 145,043 $ 36,957
Project Development Manager
1
0
- -
0
- -
Economic Dev. Liaison
1
1
104,822 33,175
1
106,919 34,653
Extra Labor
8,000 569
8,000 569
Department Total
3
2
$ 255,021 $ 69,370
2
$ 259,962 $ 72,179
105
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditure Detail - Supplies, Services, and Other
Supplies include office and operating supplies. Services include marketing, advertising, memberships
and registrations, among others.
Mayor - Economic Development
106
Actual
Projected
Budget
Account Number
2014
2015
2016
2016
2017
2018
000.03.558.700.31.00 Supplies - Office and Operating
$ 527
$ 438
$ 2,665
$ 4,658
$ 1,000
$ 1,000
Total Supplies
527
438
2,665
4,658
1,000
1,000
000.03.558.700.41.00 Prof Sacs - Economic Development Plan
21,437
5,500
46,100
82,500
16,000
16,000
Initiative, SKCEDI: Small Business
Development Center, Southside Alliance,
Southcenter Marketing Partnership,
Chamber of Commerce, Misc Prof Svcs
000.03.558.700.43.00 Travel - Meals, mileage, and training
565
4,747
4,262
6,250
6,000
6,000
000.03.558.700.44.00 Advertising - Marketing info and materials
460
346
2,000
2,000
2,000
2,000
000.03.558.700.49.00 Misc - EDC of Seattle /King County,
website improvements, NW Properties
website, Tuk Intl Blvd
12,759
12,185
20,000
18,000
24,750
24,750
Total Services
35,221
22,779
72,362
108,750
48,750
48,750
Total Supplies, Services and Other
$ 35,749
$ 23,216
$ 75,027
$ 113,408
$ 49,750
$ 49,750
106
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Mayor (03)
FUND: General
RESPONSIBLE MANAGER: Rachel Bianchi
Description
DIVISION: Communications
FUND NUMBER: 000
POSITION: Comm. & Gov't Rel. Mgr.
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 communication
methods and encourages two -way communications and feedback, with the goal of encouraging
a true conversation within our community.
Expenditure Summary
Mayor - Communications
Expenditures By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Salaries & Wages
$ 166,955
$ 238,793
$ 238,142
$ 242,459
$ 364,745
$ 371,939
50.44%
1.97%
Personnel Benefits
59,299
90,969
98,846
97,891
144,782
152,291
47.90%
5.19%
Supplies
9,579
21,725
13,378
14,500
14,500
14,500
0.00%
0.00%
Services
53,927
72,765
67,374
70,500
105,000
105,000
48.94%
0.00%
Expenditure Total
$ 289,759
$ 424,253
$ 417,740
$ 425,350
$ 629,026
$ 643,731
47.88%
2.34%
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 - Communications
Position
Description
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Communications Program Manager
1
1
$ 115,255 $ 46,678
1
$ 117,560 $ 49,167
Community Engagement Manager
0
1
110,076 38,752
1
112,278 40,615
Admin Support Coordinator - Comm
2
2
134,413 58,997
2
137,101 62,155
Extra Labor
5,000 355
5,000 355
Department Total
3
4
$ 364,745 $ 144,782
4
$ 371,939 $ 152,291
107
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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.
Mayor - Communication
108
Actual
Projected
Budget
Account Number
2014
2015
2016
2016
2017
2018
000.03.518.110.31.00 Supplies - Office & Operating
$ 8,238
$ 9,038
$ 8,681
$ 9,000
$ 9,000
$ 9,000
000.03.518.110.35.00 Small Tools & Minor Equipment - Video
equipment, etc.
1,341
12,687
4,697
5,500
5,500
5,500
Total Supplies
9,579
21,725
13,378
14,500
14,500
14,500
000.03.518.110.41.00 Prof Svcs - Website assistance
26,152
35,032
2,500
2,500
35,000
35,000
000.03.518.110.42.00 Communication - Postage, translation,
banners, etc.
1,924
5,922
35,000
40,000
40,000
40,000
000.03.518.110.43.00 Travel - Mileage, parking, other travel for
events
1,774
3,432
3,259
2,000
4,000
4,000
000.03.518.110.44.00 Advertising - Tukwila Reporter
-
-
5,000
5,000
5,000
5,000
000.03.518.110.45.00 Rental - Video equipment
2,302
3,916
3,965
4,000
4,000
4,000
000.03.518.110.48.00 R &M - Misc equipment as needed
4,457
-
2,000
2,000
2,000
2,000
000.03.518.110.49.00 Misc - Memberships, training and
workshops
17,318
18,745
5,000
5,000
5,000
5,000
000.03.518.110.49.01 Misc - Memberships, dues and
subscriptions
-
125
2,650
1,500
8,000
8,000
000.03.518.110.49.03 Misc - Printing and Binding
-
5,442
6,000
6,500
-
-
000.03.518.110.49.05 Misc - Registrations
-
150
2,000
2,000
2,000
2,000
Total Services
53,927
72,765
67,374
70,500
105,000
105,000
Total Supplies, Services and Other
$ 63,506
$ 94,490
$ 80,752
$ 85,000
$ 119,500
$ 119,500
108
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Mayor (03)
FUND: General
RESPONSIBLE MANAGER: Rachel Turpin
Description
DIVISION: Attorney
FUND NUMBER: 000
POSITION: Contract City Attorney
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.
Expenditure Summary
Mayor - Attorney (Contracted)
Expenditures By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Salaries & Wages
$ 3,261
$ 2,358
$ 1,302
$ -
$ 5,000
$ 5,000
-
0.00%
Personnel Benefits
405
210
201
-
455
455
-
0.00%
Supplies
4,193
5,527
3,830
3,100
6,000
6,000
93.55%
0.00%
Services
508,049
583,345
595,482
775,318
705,500
721,730
-9.01%
2.30%
Expenditure Total
$ 515,908
$ 591,440
$ 600,814
$ 778,418
$ 716,955
$ 733,185
-7.90%
2.26%
Expenditure Detail - Supplies, Services, and Other
Supplies include office supplies. Services include instructor fees, travel, equipment replacement and
O &M charges, membership, and registrations, among others.
Mayor - Attorney (Contracted)
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.06.515.300.31.00 Supplies - Office
$ 4,193
$ 5,527
$ 3,830
$ 3,100
$ 6,000
$ 6,000
Total Supplies
4,193
5,527
3,830
3,100
6,000
6,000
000.06.515.300.41.00 Prof Svcs - Public Records Request
initiative, courier and other services
2,030
27,651
77,649
92,000
10,000
10,000
000.06.515.300.41.01 Prof Svcs - Contracted attorney services
318,907
324,210
263,185
350,406
361,000
371,830
000.06.515.300.41.02 Prof Svcs - Prosecution services
119,603
150,876
133,689
121,412
180,000
185,400
000.06.515.300.41.03 Prof Svcs - Special matters
67,622
80,551
116,459
205,000
150,000
150,000
000.06.515.300.42.00 Communication
-
-
-
2,000
-
-
000.06.515.300.45.00 Rental - Water cooler rental
-
-
2,100
2,100
2,100
2,100
000.06.515.300.48.00 R &M - Copier maintenance and repairs
-
-
1,400
1,400
1,400
1,400
000.06.515.300.49.00 Misc - Printing of specialized forms and
other misc. expenses
(113)
57
999
1,000
1,000
1,000
Total Services
508,049
583,345
595,482
775,318
705,500
721,730
Total Supplies, Services and Other
$ 512,242
$ 588,872
$ 599,312
$ 778,418
$ 711,500
$ 727,730
109
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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110
2017 - 2018 Biennial Budget City of Tukwila, Washington
Court
Municipal Court
Judge
(.85)
Court Administrator
(1)
Judicial Support r Judicial Support
Coordinator Coordinator
(Lead) (Baliff)
(1) s (1)
Judicial Support
Associate II
(2.75)
Judicial Support
Associate I
(.5)
Probation Officer
(1)
Jail Alternative
Specialist
(.75)
Judicial Support
Associate II
(1)
111
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Court (09)
FUND: General
RESPONSIBLE MANAGER: Kimberly Walden
Description
FUND NUMBER: 000
POSITION: Judge
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.
2015 -2016 Accomplishments
♦ Participated and supported state court efforts to develop a statewide case management system.
Strategic Goal 4.
♦ Implementation of OCourt for case setting and court forms, as well as Laserfische for electronic
court files. This implementation creates opportunities to reduce court expenditures and improve
services. Strategic Goal 4.
♦ Rewrote the curriculum for the Washington State Probation Academy. Strategic Goal 4.
♦ Improved and expanded Probation Services: Provided Probation and Jail Alternative Services to
SeaTac Municipal Court; Retooled and expanded Jail Alternative Program. Strategic Goal 2.
♦ Continue to participate in county -wide trial court coordination efforts. Strategic Goal 2.
♦ Expanded community connections by hosting 3 Junior Achievement sessions as part of Our Courts
For Kids program (C4K), school collaboration efforts, and mock trials. Strategic Goal 2.
2017 -2018 Outcome Goals
♦ Continued participation and support of state court efforts to develop a statewide case management
system. Strategic Goal 4.
♦ Continued collaboration 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 CLJ in King County to create a countywide relicensing program. 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.
♦ Continue to improve and expand Probation Services: Provide Probation and Jail Alternative;
Services to SeaTac Court; Retool and expand Jail Alternative Program. Strategic Goal 2.
♦ Continue to focus on Court's Succession Plan to include participation in State and Local training
opportunities. Strategic Goal 2.
♦ 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.
112
2017 - 2018 Biennial Budget City of Tukwila, Washington
♦ Expand community connections to include Courts For Kids (C4K), school collaboration efforts, mock
trials, and Faith Based Summit on Domestic Violence. Strategic Goal 2.
2017 -2018 Indicators of Success
♦ Full implementation of OCourt and electronic document storage (Laserfische) resulting in more
efficient case flow management.
♦ Streamlined and uniformed processes and forms which assists in creating consistency with
neighboring courts, which results in increased compliance with court orders.
♦ Enhanced collaboration between court, public defender, prosecutor and police for continued
improved efficiencies between all parties.
♦ Improved court participation in citywide community outreach efforts.
Court - Performance Measures
Budget Change Discussion
Salaries & Benefits. COLA increases were applied to salaries, and benefits were adjusted to account
for changes in healthcare and retirement. Additionally, a .75 Admin Support Technician was added to
the 2017 -2018 budget due to increased workload in the Court. It is expected that revenue from the higher
number of traffic tickets being written will offset the costs of the additional staffing costs.
Supplies. Supplies were adjusted down to remove the one -time cost associated with a new e- filing
system implemented in 2016.
Services. Several changes were made to this category. Interpreters line was reduced $13,000 to reflect
actual usage. Court security line was increased due to contractual obligations. $13,600 was added to
Communications specific to 2017. This is a one -time cost to pay for a phone system upgrade. Other line
items had minor changes.
Capital. A capital budget of $25,000 was added for court upgrades, an online scheduling and electronic
document system. The budget is specific to 2017.
113
2014
Actual
2015
Actual
2016
Estimated
2017
Projection
2018
Projection
Charges filed
4,110
5,000
6,000
7,000
7,325
Criminal hearings held
13,330
13,000
14,000
14,500
16,000
Traffic hearings held
2,400
3,150
4,400
5,500
6,000
City revenues collected
321,950
235,000
300,000
350,000
400,000
Budget Change Discussion
Salaries & Benefits. COLA increases were applied to salaries, and benefits were adjusted to account
for changes in healthcare and retirement. Additionally, a .75 Admin Support Technician was added to
the 2017 -2018 budget due to increased workload in the Court. It is expected that revenue from the higher
number of traffic tickets being written will offset the costs of the additional staffing costs.
Supplies. Supplies were adjusted down to remove the one -time cost associated with a new e- filing
system implemented in 2016.
Services. Several changes were made to this category. Interpreters line was reduced $13,000 to reflect
actual usage. Court security line was increased due to contractual obligations. $13,600 was added to
Communications specific to 2017. This is a one -time cost to pay for a phone system upgrade. Other line
items had minor changes.
Capital. A capital budget of $25,000 was added for court upgrades, an online scheduling and electronic
document system. The budget is specific to 2017.
113
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditure Summary
Court
Expenditures By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017-18
Salaries & Wages
$ 695,879
$ 708,248
$ 718,163
$ 713,196
$ 765,153
$ 777,647
7.29%
1.63%
Personnel Benefits
252,640
269,361
294,887
283,777
336,746
353,456
18.67%
4.96%
Supplies
14,494
16,636
15,295
16,708
14,283
14,283
- 14.51%
0.00%
Services
127,368
129,536
137,911
149,993
166,620
150,420
11.09%
-9.72%
Intergovt. Svcs & Taxes
1
2
5
5
5
5
0.00%
0.00%
Capital Outlays
-
70,275
-
-
25,000
-
0.00%
0.00%
Department Total
$ 1,090,382
$ 1,194,059
$ 1,166,262
$ 1,163,679
$ 1,307,807
$ 1,295,810
12.39%
-0.92%
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
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Municipal Court Judge
0.64
0.64
$ 98,712 $ 28,425
0.64
$ 98,712 $ 28,449
Court Administrator
0.75
0.75
90,260 33,538
0.75
92,065 35,209
Admin Support Coordinator
1
1
67,983 25,855
1
69,342 27,133
Bailiff Court
1
1
66,609 33,894
1
67,942 35,832
Admin Support Technician
2
2.75
153,334 87,920
2.75
156,401 93,180
Admin Support Assistant
0.50
0.50
27,155 5,729
0.50
27,698 5,869
Extra Labor
1,858 142
1,858 142
Overtime
3.21
3.21
3,731 285
3.21
3,731 285
Total Administration
5.89
6.64
$ 509,642 $ 215,789
6.64
$ 517,749 $ 226,099
Court - Probation
Position
Description
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Municipal Court Judge
0.21
0.21
$ 32,904 $ 9,475
0.21
$ 32,904 $ 9,483
Court Administrator
0.25
0.25
29,788 11,182
0.25
30,384 11,728
Probation Officer
1
1
93,263 42,315
1
95,128 44,631
Admin Support Technician
1
1
49,493 33,736
1
50,483 35,872
Admin Support Specialist
0.75
0.75
46,811 24,001
0.75
47,747 25,394
Extra Labor
2,322 178
2,322 178
Overtime
930 70
930 70
Total Probation
3.21
3.21
$255,511 $ 120,957
3.21
$ 259,898 $ 127,356
Department total
9.1
9.85
$ 765,153 $ 336,746
9.85
$ 777,647 $ 353,456
114
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditure Detail - Supplies, Services and Other
Supplies include miscellaneous office supplies. Services include pro tern judges, pro tern judge review,
interpreters, court security, travel, memberships, training, and juror fees, among others.
Court - Administration
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.09.512.500.31.00 Supplies - Office
$ 11,652
$ 10,100
$ 11,068
$ 13,078
$ 10,528
$ 10,528
000.09.512.500.35.00 Supplies - Small Tools & Minor Equipment
-
2,932
-
-
-
-
000.09.523.300.31.00 Supplies -Office and Operating
2,842
3,605
4,227
3,630
3,755
3,755
Total Supplies
14,494
16,636
15,295
16,708
14,283
14,283
000.09.512.500.41.01 Prof Svcs - Pro Tem Judges
11,580
10,800
11,307
12,000
12,000
12,000
000.09.512.500.41.03 Prof Svcs - Interpreters
39,668
36,881
47,134
52,000
39,000
39,000
000.09.512.500.42.00 Communication - Postage, delivery service,
shipping, and KC I -Net Charges
2,585
5,446
3,193
5,300
18,900
8,300
000.09.512.500.43.00 Travel - Meals, parking, training -St Court
4,136
3,126
3,057
3,500
6,000
3,500
Conf, Regional Trng, Team Trng /Retreat
000.09.512.500.45.00 Rental - Operating rentals and leases
2,094
2,087
1,779
1,558
2,000
2,000
000.09.512.500.48.00 R &M - Annual maintenance costs of JIS
294
294
521
3,000
2,000
2,000
System printer, in -court Fax, Misc. equip.
000.09.512.500.49.00 Misc - Annual memberships, DMCJA,
8,821
12,669
4,351
8,320
10,620
8,320
DMCMA, NACM, New employee /Bailiff
trng, regional trng, Registration - annual
training through DMCMA, DMCJA, Line
Staff Conf.
000.09.512.500.49.01 Misc - Printing
6,262
3,760
7,869
6,000
2,000
2,000
000.09.512.500.49.04 Misc - Witness & Juror fees
933
2,522
2,389
2,000
6,000
6,000
000.09.512.500.49.08 Misc - credit card fees
1,465
2,110
1,970
1,500
2,200
2,200
Total Services
77,838
79,696
83,569
95,178
100,720
85,320
Intergovernmental
000.09.512.500.53.00 Taxes & Assmnts - Excise tax
1
2
5
5
5
5
Total Intergovernmental
1
2
5
5
5
5
Other
000.09.594.120.64.00 Capital - Machinery and Equipment
-
70,275
-
-
25,000
-
Total Other
-
70,275
-
-
25,000
-
Total Supplies, Services and Other
$ 92,333
$ 166,609
$ 98,870
$ 111,891
$ 140,008
$ 99,608
115
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Court - Probation
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.09.523.300.31.00 Supplies -Office and Operating
$ 2,842
$ 3,605
$ 4,227
$ 3,630
$ 3,755
$ 3,755
Total Supplies
2,842
3,605
4,227
3,630
3,755
3,755
000.09.523.300.41.00 Prof Svcs - NW Recovery Centers
5,655
996
3,163
5,000
5,000
5,000
000.09.523.300.41.01 Prof Svcs - Pro Tern Judges - Review
Calendar Probation Cases
-
-
1,000
1,000
1,000
1,000
000.09.523.300.41.03 Prof Svcs - Interpreters for probation
appts, Public Defender screening, Jail Alt.
-
-
480
1,000
1,000
1,000
Prog.
000.09.523.300.41.04 Prof Svcs - Court Security
38,826
41,519
45,107
40,500
47,000
49,200
000.09.523.300.42.00 Communication - Postage, fax, and on -line
usage
1,303
1,331
1,685
2,000
5,250
2,250
000.09.523.300.43.00 Travel - Meals, parking, training for
Probation Dept.
2,455
3,612
1,181
2,715
4,000
4,000
000.09.523.300.48.00 R &M - Annual maintenance costs for
equipment in Probation Office
-
-
300
300
300
300
000.09.523.300.49.00 Misc - Registration for conferences and
regional training
52
300
200
250
300
300
000.09.523.300.49.01 Misc - Annual memberships
365
365
190
550
550
550
000.09.523.300.49.02 Misc - Training
875
1,717
1,036
1,500
1,500
1,500
Total Services
49,531
49,840
54,342
54,815
65,900
65,100
Total Supplies and Services
$ 52,373
$ 53,445
$ 58,569
$ 58,445
$ 69,655
$ 68,855
116
2017 - 2018 Biennial Budget City of Tukwila, Washington
Parks & Recreation
Parks &
Recreation
Director (1)
Parks &
Recreation
Analyst (1)
l
Parks &
Recreation
Manager (1)
/ l
Golf Course
Superintendent —
(1)
� J
Lead
Maintenance —
Specialist (1)
Maintenance
Specialist (2.25)
F Parks
Maintenance
Supervisor (1)
Lead
Maintenance
Specialist (1)
Maintenance
Specialist (5.0)
Parks & 1
Recreation
Manager (1)
_{
Senior Program
Coordinator (1)
/ 1
Special Interest
Coordinator (1)
Fitness &
- Athletic
Specialist (1)
• Volunteer &
- Event
Coordinator (25)
i
Volunteer &
— Event Specialist
(.75)
/ 1
Youth & Teen
Coordinator (1)
Teen Program
Specialist (1)
4Youth Program
Specialist (1)
4 1
Preschool
Program
Assistant (.75)
I
Customer
Service
Coordinator (1)
r
Parks &
Recreation
Manager (1)
1
Head Golf
Professional {1)
/ 1
Golf Support
- Assistant (2.5)
Facility
Coordinator (1)
I
/ 1
Facility Support
Assistant (1)
I
4Facility Support
Technician (1)
I
•
4 Fiscal Spec ialis
(1)
1
117
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Recreation (07)
FUND: General
RESPONSIBLE MANAGER: Rick Still
Description
FUND NUMBER: 000
POSITION: Director
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.
2015 -2016 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.
2017 -2018 Outcome Goals
♦ Expand recreation program opportunities in Tukwila neighborhoods. Strategic Goals 2 and 5.
PROS Plan Goals 1, 2, & 3.
♦ Finalize Tukwila Parks, Trails, and Open Space System -wide Resource Management Plan for Park
Maintenance. Strategic Goals 4 and 5. PROS Plan Goals 4 & 5.
♦ Complete development of Phase 2 at 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 Healthy Tukwila policies and initiatives. Strategic Goals 2 and 5. PROS Plan Goals 3
& 5.
2017 -2018 Indicators of Success
♦ Recreation programs offered at various locations throughout the City.
♦ Consistent maintenance and improved efficiencies in implementing the appropriate service level at
each park.
♦ Expanded cultural and learning opportunities at the Duwamish Hill Preserve.
♦ Business participation in programs and events.
♦ Community improved awareness regarding being active and eating well.
118
2017 - 2018 Biennial Budget City of Tukwila, Washington
Budget Change Discussion
Salaries & Benefits. COLA increases were applied to salaries, and benefits were adjusted to account
for changes in healthcare and retirement. Additionally, there were reclassifications of certain positions,
and an increase in extra labor for programs and services.
Supplies. Were adjusted to capture costs required to provide the same level of service for programs.
Services. Budget of $100,000 for the REACH after school program was transferred from the Mayor's
department to Recreation. This affected several line items. Additionally, budget for utilities was increased
to bring budget in line with actual costs as well as adjustments to budget for repair & replacement of
equipment. These increases were offset by decreases in other accounts.
Capital. The capital budget was increased on a one -time basis by $100,000 for the replacement of the
Class system. The project is expected to be completed in 2017.
Expenditure Summary
Parks & Recreation
Parks & Recreation
Actual
Projected
Budget
Percent Change
Expenditures By Program
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Administration
$ 354,367
$ 324,592
$ 287,080
$ 377,561
$ 481,513
$ 390,200
27.53%
- 18.96%
Recreation Administration
1,977,931
1,589,867
1,618,027
1,497,728
462,343
444,907
- 69.13%
-3.77%
Preschool Program
-
-
-
-
79,775
80,729
0.00%
1.19%
Youth Programs
-
-
-
-
564,783
572,710
0.00%
1.40%
Teen Programs
-
-
-
-
201,780
205,557
0.00%
1.87%
Youth Wellness & Enrichment
-
-
-
-
148,978
152,176
0.00%
2.15%
Adult Wellness & Enrichment
-
-
-
-
215,045
219,197
0.00%
1.93%
Senior Adult Programs
-
-
-
-
176,286
180,186
0.00%
2.21%
Community Events & Volunteers
317,993
289,808
295,308
331,788
281,661
286,272
- 15.11%
1.64%
Planning & Business Operations
-
-
-
-
460,560
472,355
0.00%
2.56%
Rental Operations
-
666,457
696,619
735,047
311,967
317,890
- 57.56%
1.90%
Parks Maintenance
1,138,319
1,367,462
1,392,460
1,414,251
1,418,761
1,459,099
0.32%
2.84%
Department Total
$ 3,788,610
$ 4,238,185
$ 4,289,494
$ 4,356,375
$ 4,803,452
$ 4,781,278
10.26%
-0.46%
Parks & Recreation
119
Actual
Projected
Budget
Percent Change
Expenditures By Type
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries & Wages
$ 2,121,704
$ 2,345,940
$ 2,271,267
$ 2,333,188
$ 2,536,024
$ 2,566,901
8.69%
1.22%
Personnel Benefits
730,198
863,483
907,415
894,065
995,870
1,044,419
11.39%
4.88%
Supplies
203,067
215,290
193,412
169,485
220,286
211,367
29.97%
-4.05%
Services
709,641
802,693
917,399
929,637
921,272
928,591
-0.90%
0.79%
Intergovt. Svcs & Taxes
24,001
-
-
-
-
-
0.00%
0.00%
Capital Outlays
-
10,779
-
30,000
130,000
30,000
333.33%
- 76.92%
Department Total
$ 3,788,610
$ 4,238,185
$ 4,289,494
$ 4,356,375
$ 4,803,452
$ 4,781,278
10.26%
-0.46%
119
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
2016
FTE
2017
FTE
2017 Budget
Salaries Benefits
2018
FTE
2018 Budget
Salaries Benefits
Parks & Recreation Director
1
1
$ 150,964 $ 52,431
1
$ 153,983 $ 55,037
Parks & Recreation Analyst
1
1
97,230 27,353
1
99,175 28,470
Parks & Recreation Manager
2
2
213,660 84,501
2
217,933 88,845
Recreation Program Coordinator
5
5.75
475,146 239,632
5.75
484,649 253,652
Facility Support Technician
1
1
63,634 30,645
1
64,907 32,431
Recreation Program Specialist
3
3.75
250,174 127,140
3.75
255,177 134,596
Recreation Program Assistant
0.5
0.75
37,245 7,959
0.75
37,990 8,167
Fiscal Specialist
1
1
66,920 37,235
1
68,258 39,436
Admin Support Coordinator
1
0
- -
0
- -
Admin Support Assistant
1
1
45,684 17,388
1
46,598 18,258
Parks & Recreation Manager
1
1
106,292 47,539
1
108,418 50,166
Parks Supervisor
1
1
80,151 42,285
1
81,754 44,795
Lead Maint Specialist
1
1
64,338 39,106
1
65,624 41,561
Maint Specialist Parks
5.5
5
327,627 141,640
5
334,180 149,453
Extra Labor
570,643 98,623
541,939 97,116
Overtime
6,316 484
6,316 484
Clothing Allowance
- 1,910
- 1,950
Total
25.0
25.25
$ 2,556,024 $ 995,870
25.25
$ 2,566,901 $1,044,419
120
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
121
Actual
Projected
Budget
Expenditures
2014
2015
2016
2016
2017
2018
Salaries
$ 1,751,864
$ 1,881,618
$ 1,804,329
$ 1,897,939
$ 1,979,065
$ 2,018,646
Extra Labor
351,441
452,633
455,878
431,854
550,643
541,939
Overtime
18,399
11,690
11,060
3,395
6,316
6,316
FICA
159,399
175,917
176,908
164,464
191,791
194,081
Pension
171,533
203,707
226,880
214,014
237,603
242,355
Industrial Insurance
65,451
92,022
82,146
71,965
108,631
113,374
Healthcare
332,836
391,384
419,470
441,597
455,935
492,659
Unemployment
(9)
(568)
-
-
-
-
Clothing Allowance
988
1,021
2,011
2,025
1,910
1,950
Total Salaries & Benefits
2,851,902
3,209,423
3,178,682
3,227,253
3,531,894
3,611,320
Supplies
164,180
180,538
178,644
153,557
179,786
173,367
Resale
32,850
31,681
13,454
14,428
22,000
22,000
Small tools
6,037
3,072
1,315
1,500
18,500
16,000
Total Supplies
203,067
215,290
193,412
169,485
220,286
211,367
Professional services
165,571
195,273
220,368
220,096
269,680
260,500
Communication
12,044
8,186
14,935
12,680
12,150
12,150
Travel
3,657
5,461
9,968
8,450
8,950
8,950
Advertising
14,415
17,547
25,872
27,000
22,500
22,500
Operating rentals
147,000
172,615
182,115
188,643
150,582
152,466
Insurance
-
-
-
-
-
-
Utilities
243,701
258,210
316,019
306,540
290,610
302,725
Repair and maintenance
44,437
36,544
57,944
65,450
53,400
55,900
Miscellaneous
78,816
108,857
90,178
100,778
113,400
113,400
Total Services
709,641
802,693
917,399
929,637
921,272
928,591
Pass Through
24,001
-
-
-
-
-
Capital
-
10,779
-
30,000
130,000
30,000
Total Other
24,001
10,779
-
30,000
130,000
30,000
Total Parks and Recreation
$ 3,788,610
$ 4,238,185
$ 4,289,494
$ 4,356,375
$ 4,803,452
$ 4,781,278
121
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Recreation (07)
FUND: General
RESPONSIBLE MANAGER: Rick Still
Description
DIVISON: Administration
FUND NUMBER: 000
POSITION: Director
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 Commission, Park Commission, Library Advisory Board, and
the Sister City Committee.
Expenditure Summary
Parks & Recreation - Administration
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 - Administration
Position
Actual
Projected
2017 Budget
Salaries Benefits
Budget
2018 Budget
Salaries Benefits
Percent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries & Wages
$ 240,618
$ 219,560
$ 201,483
$ 246,523
$ 253,658
$ 258,622
2.89%
1.96%
Personnel Benefits
72,949
73,011
72,498
82,071
80,688
84,411
-1.69%
4.61%
Supplies
5,977
5,868
3,278
5,917
5,917
5,917
0.00%
0.00%
Services
34,824
15,375
9,820
13,050
11,250
11,250
- 13.79%
0.00%
Capital Outlays
-
10,779
-
30,000
130,000
30,000
333.33%
- 76.92%
Expenditure Total
$ 354,367
$ 324,592
$ 287,080
$ 377,561
$ 481,513
$ 390,200
27.53%
- 18.96%
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 - Administration
Position
2016
FTE
2017
FTE
2017 Budget
Salaries Benefits
2018
FTE
2018 Budget
Salaries Benefits
Parks & Recreation Director
1
1
$ 150,964 $ 52,431
1
$ 153,983 $ 55,037
Parks & Recreation Analyst
1
1
97,230 27,353
1
99,175 28,470
Extra Labor
5,000 868
5,000 868
Overtime
464 36
464 36
Total Administration
2
2
$ 253,658 $ 80,688
2
$ 258,622 $ 84,411
122
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.07.571.100.31.00
Supplies - Office
$ 5,977
$ 5,868
$ 3,278
$ 5,917
$ 5,917
$ 5,917
Total Supplies
5,977
5,868
3,278
5,917
5,917
5,917
000.07.571.100.41.00
Prof Svcs - Park consultant for planning
services and expertise
18,168
6,605
1,353
2,500
2,500
2,500
000.07.571.100.42.00
Communication - Telephone services
including land lines, cell phones, fax,
internet
1,968
1,987
1,210
1,800
-
-
000.07.571.100.43.00
Travel - Meals, lodging, parking, mileage
for WRPA, NRPA conferences, and
various retreats, training, etc.
142
898
1,750
2,500
2,500
2,500
000.07.571.100.45.00
Operating Rentals
2,574
2,550
1,062
-
-
-
000.07.571.100.48.00
R &M - Equipment repairs and
maintenance
4,723
-
2,000
2,000
2,000
2,000
000.07.571.100.49.00
Misc - NRPA, WRPA memberships,
conference registrations, forums, retreats
7,248
3,336
2,195
4,000
4,000
4,000
000.07.571.100.49.10
Misc - Blood Borne Pathogen testing and
immunizations
-
-
250
250
250
250
Total Services
34,824
15,375
9,820
13,050
11,250
11,250
000.07.594.730.64.00
Capital - Machinery and Equipment
-
-
-
30,000
130,000
30,000
000.07.594.750.64.02
Capital - Replacement Equipment
-
10,779
-
-
-
-
Total Other
-
10,779
-
30,000
130,000
30,000
Total Supplies, Services and Other
$ 40,801
$ 32,022
$ 13,099
$ 48,967
$ 147,167
$ 47,167
123
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Recreation (07)
FUND: General
RESPONSIBLE MANAGER: Rick Still
Description
DIVISION: Recreation Administration
FUND NUMBER: 000
POSITION: Director
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 Administration
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 - Recreation Administration
Position
Actual
Projected
2017 Budget
Salaries Benefits
Budget
2018 Budget
Salaries Benefits
Percent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries &Wages
$ 1,193,681
$ 999,224
$ 1,001,925
$ 920,588
$ 263,828
$ 258,996
- 71.34%
- 1.83%
Personnel Benefits
417,476
336,257
363,312
316,883
95,016
98,011
- 70.02%
3.15%
Supplies
125,548
78,228
83,500
84,403
38,919
32,500
- 53.89%
- 16.49%
Services
217,225
176,158
169,291
175,854
64,580
55,400
- 63.28%
-14.21%
Intergovt. Services & Taxes
24,001
-
-
-
-
-
0.00%
0.00%
Expenditure Total
$ 1,977,931
$ 1,589,867
$ 1,618,027
$ 1,497,728
$ 462,343
$ 444,907
- 69.13%
-3.77%
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 - Recreation Administration
Position
2016
FTE
2017
FTE
2017 Budget
Salaries Benefits
2018
FTE
2018 Budget
Salaries Benefits
Parks & Recreation Manager
1
1
$ 106,590 $ 39,285
1
$ 108,721 $ 41,249
Recreation Program Coordinator
3
1
87,018 43,570
1
88,759 46,108
Recreation Program Specialist
3
0
- -
0
- -
Extra Labor
70,220 12,161
61,516 10,654
Total Recreation Administration
7
2
$ 263,828 $ 95,016
2
$ 258,996 $ 98,011
124
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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 Administration
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.07.571.200.31.00
Supplies - PICH
$ 16,292
$ 8,719
$ 6,508
$ 12,232
$ 6,419
$ -
000.07.571.200.31.01
Supplies - Athletic Programs
18,215
6,199
1,921
4,175
-
-
000.07.571.200.31.02
Supplies - Senior Programs
3,442
5,434
4,062
4,400
-
-
000.07.571.200.31.03
Supplies - Summer playground & rec time
3,096
1,547
2,331
2,850
-
-
000.07.571.200.31.04
Supplies - Front Desk
5,036
2,412
3,354
5,955
6,000
6,000
000.07.571.200.31.05
Supplies - Youth programs & camps
14,045
14,876
19,118
15,124
-
-
000.07.571.200.31.06
Supplies - Office
19,282
6,596
8,847
2,360
15,500
15,500
000.07.571.200.31.07
Supplies - Preschool program
-
9,399
10,789
9,300
-
-
000.07.571.200.31.09
Supplies - Teen Program
9,043
6,727
6,813
7,095
-
-
000.07.571.200.31.13
Supplies - Youth Sports
4,247
6,562
6,303
6,484
-
-
000.07.571.200.34.02
Resale - Senior Program
10,308
9,757
13,454
14,428
-
-
000.07.571.200.35.00
Small Tools
-
-
-
-
11,000
11,000
000.07.571.200.34.03
Resale - Rental Services /Supplies
22,542
(0)
-
-
-
-
Total Supplies
125,548
78,228
83,500
84,403
38,919
32,500
000.07.571.200.41.00
Prof Svcs - PICH
-
-
1,185
8,168
9,180
-
000.07.571.200.41.01
Prof Svcs - Class instruction
34,648
51,304
54,751
43,958
-
-
000.07.571.200.41.02
Prof Svcs - Senior program instructors
and performers
10,451
15,512
12,766
9,110
-
-
000.07.571.200.41.04
Prof Svcs - Mailing bureau, etc.
12,228
11,143
5,865
8,800
13,750
13,750
000.07.571.200.41.05
Prof Svcs - Bus rental and entertainment
for Summer day camps
13,565
14,346
19,422
19,620
-
-
000.07.571.200.41.07
Prof Svcs - Misc Prof Svcs
-
-
81
1,500
-
-
000.07.571.200.41.09
Prof Svcs - Teen program entertainment,
DJ services
3,548
3,365
2,526
5,400
-
-
000.07.571.200.41.13
Prof Svcs - Youth sports instructors
1,900
1,150
6,090
6,090
-
-
000.07.571.200.42.01
Communication - Postage for quarterly
brochure
5,990
1,418
2,312
1,800
1,350
1,350
000.07.571.200.42.02
Communication - Cell phones and cable
3,351
1,191
623
-
1,500
1,500
000.07.571.200.43.00
Travel - Meals, mileage, parking, lodging
for conferences and retreats
547
298
2,576
1,760
1,800
1,800
000.07.571.200.43.01
Travel - Senior trip meals and parking
2,570
2,605
3,021
1,400
-
-
000.07.571.200.43.05
Travel - Summer camps /special events
parking
148
146
168
150
-
-
000.07.571.200.44.00
Advertising -job announcements, Rec
program ads
5,588
1,015
7,289
7,750
4,800
4,800
000.07.571.200.45.00
Rental - Equipment
415
300
-
-
-
-
125
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Parks & Recreation - Recreation Administration (Continued)
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.07.571.200.45.01 Rental - Athletic programs
2,121
-
-
-
-
-
000.07.571.200.45.04 Rental - Misc. rentals for general
programs
525
39
16
-
-
-
000.07.571.200.45.05 Rental - Summer camp /special event
movie rentals, portable toilets, misc.
118
-
150
150
-
-
000.07.571.200.45.06 Rental - Office
36
39
16
-
-
-
000.07.571.200.45.08 Rental - Table and chair rentals for
community center
292
-
-
-
-
-
000.07.571.200.45.09 Rental - Teen program monthly movie
rentals
105
105
153
200
-
-
000.07.571.200.45.94 Rental - Equipment Replacement Fund
4,134
-
-
-
-
-
000.07.571.200.45.95 Rental - Equipment Rental 0 & M
28,201
-
-
-
-
-
000.07.571.200.48.01 R &M - Fitness room and misc. equipment
repairs
6,996
-
-
-
-
-
000.07.571.200.48.02 R &M - CLASS maintenance agreement,
phone line, fax, copier repairs
11,073
-
-
-
-
-
000.07.571.200.48.03 R &M - Damaged equipment replacements
1,960
-
-
-
-
-
000.07.571.200.49.00 Misc -
-
-
648
4,000
-
-
000.07.571.200.49.01 Misc - Printing of recreation guides, misc.
printing /letterhead
16,259
32,350
18,774
25,000
24,000
24,000
000.07.571.200.49.02 Misc - Memberships, misc.
7,683
5,199
4,628
6,212
6,200
6,200
000.07.571.200.49.04 Misc - Senior trip admissions
6,824
11,597
8,084
7,250
-
-
000.07.571.200.49.05 Misc - Youth field trip admissions
12,602
14,293
11,501
10,680
-
-
000.07.571.200.49.08 Misc - Special Accommodations
-
2,000
2,000
2,000
2,000
2,000
000.07.571.200.49.09 Misc - Teen camps, teen day trips
admissions
6,020
5,136
4,644
4,856
-
-
000.07.571.200.49.18 Misc - ADA services and PPI credit card
fees
17,326
1,605
-
-
-
-
Total Services
217,225
176,158
169,291
175,854
64,580
55,400
000.07.571.200.52.00 Intergodt - Pass through grant to MPD
24,001
-
-
-
Total Intergovernmental
24,001
-
-
-
-
-
Total Supplies, Services and Other
$ 366,774
$ 254,386
$ 252,790
$ 260,257
$ 103,499
$ 87,900
126
2017 - 2018 Biennial Budget
City of Tukwila, Washington
DEPARTMENT: Recreation (07)
FUND: General
RESPONSIBLE MANAGER: Rick Still
Description
DIVISION: Preschool Program
FUND NUMBER: 000
POSITION: Director
The mission of the Preschool Program is to empower children to think, explore & navigate the journey of
learning.
Expenditure Summary
Parks & Recreation - Preschool Program
Expenditures
2014
Actual
2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Salaries &Wages
$ -
$ -
$ -
$ -
$ 58,145
$ 58,890
0.00%
1.28%
Personnel Benefits
-
-
-
-
11,530
11,738
0.00%
1.81%
Supplies
-
-
-
-
8,600
8,600
0.00%
0.00%
Services
-
-
-
-
1,500
1,500
0.00%
0.00%
Expenditure Total
$ -
$ -
$ -
$ -
$ 79,775
$ 80,729
0.00%
1.19%
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 - Preschool Program
127
2016
2017
2017 Budget
2018
2018 Budget
Position
FTE
FTE
Salaries Benefits
FTE
Salaries Benefits
Recreation Program Assistant
0.5
0.75
$ 37,245 $ 7,959
0.75
$ 37,990 $ 8,167
Extra Labor
20,900 3,571
20,900 3,571
Total Preschool Program
0.5
0.75
$ 58,145 $ 11,530
0.75
$ 58,890 $ 11,738
127
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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 - Preschool Program
Account Number
2014
Actual
2015
Projected
2016
2016
Budget
2017
2018
000.07.571.201.31.00 Supplies - Office & Operating
$ -
$ -
$ -
$ -
$ 8,600
$ 8,600
Total Supplies
-
-
-
-
8,600
8,600
000.07.571.201.41.00 Prof Svcs - Entertainment
-
-
-
-
1,000
1,000
000.07.571.201.49.00 Misc - Memberships, training
-
-
-
-
500
500
Total Services
-
-
-
-
1,500
1,500
Total Supplies, Services and Other
$ -
$ -
$ -
$ -
$ 10,100
$ 10,100
128
2017 - 2018 Biennial Budget
City of Tukwila, Washington
DEPARTMENT: Recreation (07)
FUND: General
RESPONSIBLE MANAGER: Rick Still
Description
DIVISION: Youth Programs
FUND NUMBER: 000
POSITION: Director
The mission of the youth programs is to provide youth a foundation for a well- rounded, balanced life by
offering activities and programs to build healthy active lifestyles. These programs keep youth busy and
safe during out of school hours and foster relationships to last a lifetime.
Expenditure Summary
Parks & Recreation - Youth Programs
Expenditures
2014
Actual
2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Salaries & Wages
$ -
$ -
$ -
$ -
$ 378,468
$ 381,434
0.00%
0.78%
Personnel Benefits
-
-
-
-
125,215
130,177
0.00%
3.96%
Supplies
$ 378,468 $ 125,215
-
-
-
20,600
20,600
0.00%
0.00%
Services
-
-
-
-
40,500
40,500
0.00%
0.00%
Expenditure Total
$ -
$ -
$ -
$ -
$ 564,783
$ 572,710
0.00%
1.40%
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 - Youth Programs
Position
2016
FTE
2017
FTE
2017 Budget
Salaries Benefits
2018
FTE
2018 Budget
Salaries Benefits
Recreation Program Coordinator
0
1
$ 81,345 $ 42,438
1
$ 82,972 $ 44,951
Recreation Program Specialist
0
1
66,920 39,616
1
68,258 42,065
Extra Labor
230,203 43,161
230,203 43,161
Total Youth Programs
0
2
$ 378,468 $ 125,215
2
$ 381,434 $ 130,177
129
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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 - Youth Programs
Account Number
2014
Actual
2015
Projected
2016
2016
Budget
2017
2018
000.07.571.202.31.00 Supplies - Office & Operating
$ -
$ -
$ -
$ -
$ 20,600
$ 20,600
Total Supplies
-
-
-
-
20,600
20,600
000.07.571.202.41.00 Prof Svcs - Bus service, swim lessons,
entertainment
-
-
-
-
24,500
24,500
000.07.571.202.49.00 Misc - Trip admissions
-
-
-
-
16,000
16,000
Total Services
-
-
-
-
40,500
40,500
Total Supplies, Services and Other
$ -
$ -
$ -
$ -
$ 61,100
$ 61,100
130
2017 - 2018 Biennial Budget
City of Tukwila, Washington
DEPARTMENT: Recreation (07)
FUND: General
RESPONSIBLE MANAGER: Rick Still
DIVISION: Teen Programs
FUND NUMBER: 000
POSITION: Director
Description
The mission of Teen Programs is to provide social and recreational programs to teens in a safe and
positive environment that will enhance personal and social skills, teach responsibility and leadership, and
promote a healthy active lifestyle.
Expenditure Summary
Parks & Recreation - Teen Programs
Expenditures
2014
Actual
2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Salaries & Wages
$ -
$ -
$ -
$ -
$ 130,316
$ 131,646
0.00%
1.02%
Personnel Benefits
-
-
-
-
50,584
53,032
0.00%
4.84%
Supplies
-
-
-
-
7,650
7,650
0.00%
0.00%
Services
-
-
-
-
13,230
13,230
0.00%
0.00%
Expenditure Total
$ -
$ -
$ -
$ -
$ 201,780
$ 205,557
0.00%
1.87%
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 - Teen Programs
Position
2016
FTE
2017
FTE
2017 Budget
Salaries Benefits
2018
FTE
2018 Budget
Salaries Benefits
Recreation Program Specialist
Extra Labor
0
1
$ 66,466 $ 39,528
63,850 11,056
1
$ 67,796 $ 41,976
63,850 11,057
Total Teen Programs
0
1
$ 130,316 $ 50,584
1
$ 131,646 $ 53,032
131
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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 - Teen Programs
Account Number
2014
Actual
2015
Projected
2016
2016
Budget
2017
2018
000.07.571.203.31.00 Supplies - Office & Operating
$ -
$ -
$ -
$ -
$ 7,650
$ 7,650
Total Supplies
-
-
-
-
7,650
7,650
000.07.571.203.41.00 Prof Svcs - Inflatables, face painters, DJ
services
-
-
-
-
5,050
5,050
000.07.571.203.45.00 Operating Rentals and Leases - Movie
rentals
-
-
-
-
180
180
000.07.571.203.49.00 Misc - Trip admissions
-
-
-
-
8,000
8,000
Total Services
-
-
-
-
13,230
13,230
Total Supplies, Services and Other
$ -
$ -
$ -
$ -
$ 20,880
$ 20,880
132
2017 - 2018 Biennial Budget
City of Tukwila, Washington
DEPARTMENT: Recreation (07)
FUND: General
RESPONSIBLE MANAGER: Rick Still
Description
DIVISION: Youth Wellness & Enrichment
FUND NUMBER: 000
POSITION: Director
The mission of Youth Wellness and Enrichment is to offer youth of all abilities the opportunity to
participate in a wide variety of physical exercise, sports, and special interest activities.
Expenditure Summary
Parks & Recreation - Youth Wellness & Enrichment
Expenditures
2014
Actual
2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Salaries & Wages
$ -
$ -
$ -
$ -
$ 79,298
$ 80,629
0.00%
1.68%
Personnel Benefits
-
-
-
-
34,480
36,346
0.00%
5.41%
Supplies
-
-
-
-
5,600
5,600
0.00%
0.00%
Services
-
-
-
-
29,600
29,600
0.00%
0.00%
Expenditure Total
$ -
$ -
$ -
$ -
$ 148,978
$ 152,176
0.00%
2.15%
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 - Youth Wellness & Enrichment
Position
2016
FTE
2017
FTE
2017 Budget
Salaries Benefits
2018
FTE
2018 Budget
Salaries Benefits
Recreation Program Specialist
Extra Labor
0
1
$ 66,598 $ 32,280
12,700 2,200
1
$ 67,929 $ 34,146
12,700 2,200
Total Youth Wellness & Enrich.
0
1
$ 79,298 $ 34,480
1
$ 80,629 $ 36,346
133
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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 - Youth Wellness & Enrichment
Account Number
2014
Actual
2015
Projected
2016
2016
Budget
2017
2018
000.07.571.204.31.00 Supplies - Office & Operating
$ -
$ -
$ -
$ -
$ 5,600
$ 5,600
Total Supplies
-
-
-
-
5,600
5,600
000.07.571.204.41.00 Prof Svcs - Instructors
-
-
-
-
28,900
28,900
000.07.571.204.49.00 Misc - Printing, website
-
-
-
-
700
700
Total Services
-
-
-
-
29,600
29,600
Total Supplies, Services and Other
$ -
$ -
$ -
$ -
$ 35,200
$ 35,200
134
2017 - 2018 Biennial Budget
City of Tukwila, Washington
DEPARTMENT: Recreation (07)
FUND: General
RESPONSIBLE MANAGER: Rick Still
Description
DIVISION: Adult Wellness & Enrichment
FUND NUMBER: 000
POSITION: Director
The mission of Adult Wellness and Enrichment is to offer community members and visitors of all abilities
the opportunity to participate in a wide variety of physical exercise, sports, and special interest activities.
Expenditure Summary
Parks & Recreation - Adult Wellness & Enrichment
Expenditures
2014
Actual
2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Salaries & Wages
$ -
$ -
$ -
$ -
$ 105,942
$ 107,581
0.00%
1.55%
Personnel Benefits
-
-
-
-
46,603
49,116
0.00%
5.39%
Supplies
-
-
-
-
4,200
4,200
0.00%
0.00%
Services
-
-
-
-
58,300
58,300
0.00%
0.00%
Expenditure Total
$ -
$ -
$ -
$ -
$ 215,045
$ 219,197
0.00%
1.93%
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 - Adult Wellness & Enrichment
Position
2016
FTE
2017
FTE
2017 Budget
Salaries Benefits
2018
FTE
2018 Budget
Salaries Benefits
Recreation Program Coordinator
Extra Labor
0
1
$ 81,942 $ 42,447
24,000 4,156
1
$ 83,581 $ 44,960
24,000 4,156
Total Adult Wellness & Enrich.
0
1
$ 105,942 $ 46,603
1
$ 107,581 $ 49,116
135
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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 - Adult Wellness & Enrichment
Account Number
2014
Actual
2015
Projected
2016
2016
Budget
2017
2018
000.07.571.206.31.00 Supplies - Office & Operating
$ -
$ -
$ -
$ -
$ 4,200
$ 4,200
Total Supplies
-
-
-
-
4,200
4,200
000.07.571.206.41.00 Prof Scs - Instructors
-
-
-
-
50,900
50,900
000.07.571.206.48.00 Repair & Maintenance
-
-
-
-
7,200
7,200
000.07.571.206.49.00 Misc - Membership
-
-
-
-
200
200
Total Services
-
-
-
-
58,300
58,300
Total Supplies, Services and Other
$ -
$ -
$ -
$ -
$ 62,500
$ 62,500
136
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Recreation (07)
FUND: General
RESPONSIBLE MANAGER: Rick Still
Description
DIVISION: Senior Adult Programs
FUND NUMBER: 000
POSITION: Director
The mission of the Senior Adult Programs division is to promote and provide a variety of recreational,
fitness, social, educational, and social services for senior adults 50 years of age or older. We collaborate
with a variety of agency's which allows our seniors to age in place and remain independent so they can
continue to live in the community.
Expenditure Summary
Parks & Recreation - Senior Adult Programs
Expenditures
2014
Actual
2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Salaries & Wages
$ -
$ -
$ -
$ -
$ 109,253
$ 110,898
0.00%
1.51%
Personnel Benefits
-
-
-
-
44,034
46,288
0.00%
5.12%
Supplies
-
-
-
-
3,000
3,000
0.00%
0.00%
Services
-
-
-
-
20,000
20,000
0.00%
0.00%
Expenditure Total
$ -
$ -
$ -
$ -
$ 176,286
$ 180,186
0.00%
2.21%
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 - Senior Adult Programs
Position
2016
FTE
2017
FTE
2017 Budget
Salaries Benefits
2018
FTE
2018 Budget
Salaries Benefits
Recreation Program Coordinator
Extra Labor
0
1
$ 82,253 $ 39,373
27,000 4,662
1
$ 83,898 $ 41,627
27,000 4,661
Total Senior Adult Programs
0
1
$ 109,253 $ 44,034
1
$ 110,898 $ 46,288
137
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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 - Senior Adult Programs
Account Number
2014
Actual
2015
Projected
2016
2016
Budget
2017
2018
000.07.571.207.31.00 Supplies - Office & Operating
$ -
$ -
$ -
$ -
$ 3,000
$ 3,000
Total Supplies
-
-
-
-
3,000
3,000
000.07.571.207.41.00 Prof Scs - Instructors
-
-
-
-
5,900
5,900
000.07.571.207.43.00 Travel - Trip meals, parking
-
-
-
-
2,100
2,100
000.07.571.207.49.00 Misc - Trip admissions
-
-
-
-
12,000
12,000
Total Services
-
-
-
-
20,000
20,000
Total Supplies, Services and Other
$ -
$ -
$ -
$ -
$ 23,000
$ 23,000
138
2017 - 2018 Biennial Budget
City of Tukwila, Washington
DEPARTMENT: Recreation (07)
FUND: General
RESPONSIBLE MANAGER: Rick Still
Description
DIVISION: Comm. Events & Vol.
FUND NUMBER: 000
POSITION: Director
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 - Community Events & Volunteers
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 - Community Events and Volunteers
Position
Actual
Projected
2017 Budget
Salaries Benefits
Budget
2018 Budget
Salaries Benefits
Percent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries &Wages
$ 182,459
$ 149,882
$ 150,550
$ 159,894
$ 128,904
$ 131,132
- 19.38%
1.73%
Personnel Benefits
61,006
58,116
54,572
62,729
48,007
50,390
- 23.47%
4.96%
Supplies
16,520
19,610
17,991
26,215
25,400
25,400
-3.11%
0.00%
Services
58,008
62,199
72,194
82,950
79,350
79,350
-4.34%
0.00%
Expenditure Total
$ 317,993
$ 289,808
$ 295,308
$ 331,788
$ 281,661
$ 286,272
- 15.11%
1.64%
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 - Community Events and Volunteers
Position
2016
FTE
2017
FTE
2017 Budget
Salaries Benefits
2018
FTE
2018 Budget
Salaries Benefits
Recreation Program Coordinator
1
0.75
$ 61,242 $ 29,476
0.75
$ 62,467 $ 31,166
Recreation Program Specialist
1
0.75
50,190 15,716
0.75
51,194 16,409
Extra Labor
15,150 2,637
15,150 2,637
Overtime
2,322 178
2,322 178
Total Comm. Events & Vol.
2.0
1.5
$ 128,904 $ 48,007
1.5
$ 131,132 $ 50,390
139
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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 - Community Events and Volunteers
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.07.571.210.31.00
Supplies - Office & Operating
$ 312
$ 80
$ -
$ -
$ 25,400
$ 25,400
000.07.571.210.31.01
Supplies - Operating
13,483
16,074
16,903
21,215
-
-
000.07.571.210.31.02
Supplies - Operating
2,726
3,456
1,088
5,000
-
-
Total Supplies
16,520
19,610
17,991
26,215
25,400
25,400
000.07.571.210.41.00
Prof Svcs - Backyard Wildlife Festival, 4th
of July, Kids Festival, Touch A Truck,
Misc Prof Svcs
-
-
-
-
58,400
58,400
000.07.571.210.41.01
Prof Svcs - Backyard Wildlife Festival, 4th
of July, Kids Festival, Touch A Truck,
Misc Prof Svcs
37,358
43,913
45,472
47,500
-
-
000.07.571.210.41.02
Volunteer Prof Svcs
2,282
1,738
1,916
3,500
-
-
000.07.571.210.42.01
Postage - Postage for special mailings
79
-
-
-
-
-
000.07.571.210.42.02
Communication - Phone /Security
656
661
252
500
500
500
000.07.571.210.43.00
Travel - Travel expenses related to
professional development and training
24
250
810
900
600
600
000.07.571.210.44.00
Advertising - Special events & the
8,827
10,423
11,756
12,000
10,500
10,500
000.07.571.210.45.00
volunteer program
Rental - Backyard Wildlife Festival, 4th of
-
-
-
-
6,800
6,800
July, concerts and cinema series, Kids
Festival, Touch A Truck, misc. services
000.07.571.210.45.01
Rental - Backyard Wildlife Festival, 4th of
6,224
4,103
8,748
10,000
-
-
July, concerts and cinema series, Kids
Festival, Touch A Truck, misc. services
000.07.571.210.45.02
Rental - Volunteer Program equipment
-
-
1,000
1,000
-
-
000.07.571.210.49.01
Misc - Backyard Wildlife Festival, 4th of
447
110
1,558
5,000
1,000
1,000
July, concerts and cinema, Kids Festival,
Touch A Truck, Misc printing
000.07.571.210.49.02
Misc - ASCAP,professional
memberships, registrations, etc.
2,111
1,002
683
2,550
1,550
1,550
Total Services
58,008
62,199
72,194
82,950
79,350
79,350
Total Supplies, Services and Other
$ 74,528
$ 81,809
$ 90,185
$ 109,165
$ 104,750
$ 104,750
140
2017 - 2018 Biennial Budget
City of Tukwila, Washington
DEPARTMENT: Recreation (07)
FUND: General
RESPONSIBLE MANAGER: Rick Still
Description
DIVISION: Planning & Business Operations
FUND NUMBER: 000
POSITION: Director
The mission of the Planning & Business Operations Division is to provide business support for the
Department, service repairs to department facilities, and plans and implements various department CIP
projects.
Expenditure Summary
Parks & Recreation - Planning & Business Operations
Expenditures
2014
Actual
2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Salaries & Wages
$ -
$ -
$ -
$ -
$ 238,088
$ 242,841
0.00%
2.00%
Personnel Benefits
-
-
-
-
113,362
119,734
0.00%
5.62%
Supplies
-
-
-
-
6,800
6,800
0.00%
0.00%
Services
-
-
-
-
102,310
102,980
0.00%
0.65%
Expenditure Total
$ -
$ -
$ -
$ -
$ 460,560
$ 472,355
0.00%
2.56%
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 - Planning & Business Operations
Position
2016
FTE
2017
FTE
2017 Budget
Salaries Benefits
2018
FTE
2018 Budget
Salaries Benefits
Parks & Recreation Manager
1
1
$ 107,070 $ 45,216
1
$ 109,212 $ 47,597
Facility Support Technician
1
1
63,634 30,645
1
64,907 32,431
Fiscal Specialist
1
1
66,920 37,235
1
68,258 39,436
Overtime
464 36
464 36
Clothing Allowance
- 230
- 235
Total Planning & Bus. Operations
3
3
$ 238,088 $ 113,362
3
$ 242,841 $ 119,734
141
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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 - Planning & Business Operations
Account Number
2014
Actual
2015
Projected
2016
2016
Budget
2017
2018
000.07.571.211.31.00 Supplies - Office
$ -
$ -
$ -
$ -
$ 6,800
$ 6,800
Total Supplies
-
-
-
-
6,800
6,800
000.07.571.211.41.00 Prof Svcs - Miscellaneous
-
-
-
-
3,000
3,000
000.07.571.211.42.01 Communication - Postage
-
-
-
-
4,000
4,000
000.07.571.211.42.02 Communication - Cell Phone and Cable
-
-
-
-
4,800
4,800
000.07.571.211.43.00 Travel - Meals, mileage, parking, lodging
for trainings
-
-
-
-
1,400
1,400
000.07.571.211.44.00 Advertising -
-
-
-
-
500
500
000.07.571.211.45.10 Rental - Copier rentals
-
-
-
-
4,500
4,500
000.07.571.211.45.94 Rental- Equipment Replacement Fund
-
-
-
-
1,591
1,591
000.07.571.211.45.95 Rental- Equipment Rental 0 & M
-
-
-
-
33,519
34,189
000.07.571.211.48.01 R &M - Misc. equipment repairs
-
-
-
-
5,000
5,000
000.07.571.211.48.02 R &M - Postage maintenance
-
-
-
-
14,700
14,700
000.07.571.211.49.01 Misc - Printing and binding
-
-
-
-
2,000
2,000
000.07.571.211.49.02 Misc - Membership and training
-
-
-
-
7,300
7,300
000.07.571.211.49.08 Misc - ADA services and PPI credit card
fees
-
20,000
20,000
Total Services
-
-
-
-
102,310
102,980
Total Supplies, Services and Other
$ -
$ -
$ -
$ -
$ 109,110
$ 109,780
142
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Recreation (07)
FUND: General
RESPONSIBLE MANAGER: Rick Still
Description
DIVISION: Rental Operations
FUND NUMBER: 000
POSITION: Director
The mission of the Rental Operations Division is to promote and schedule use of rental spaces in the
Parks and Recreation system. 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 costs.
Expenditure Summary
Parks & Recreation - Rental Operations
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 - Rental Operations
Position
2016
FTE
Actual
Projected
2018
FTE
Budget
Recreation Prog Coordinator
Percent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries &Wages
$ -
$ 361,765
$ 387,788
$ 425,243
$ 189,578
$ 192,119
- 55.42%
1.34%
Personnel Benefits
-
151,528
168,313
167,314
70,464
73,846
- 57.89%
4.80%
Supplies
-
60,492
25,572
14,482
32,300
32,300
123.04%
0.00%
Services
-
92,673
114,947
128,008
19,625
19,625
- 84.67%
0.00%
Expenditure Total
$ -
$ 666,457
$ 696,619
$ 735,047
$ 311,967
$ 317,890
- 57.56%
1.90%
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 - Rental Operations
Position
2016
FTE
2017
FTE
2017 Budget
Salaries Benefits
2018
FTE
2018 Budget
Salaries Benefits
Recreation Prog Coordinator
1
1
$ 81,345 $ 42,329
1
$ 82,972 $ 44,840
Admin Support Assistant
1
1
45,684 17,388
1
46,598 18,258
Extra Labor
81,620 10,676
81,620 10,676
Overtime
929 71
929 71
Total Rental Operations
2
2
$ 209,578 $ 70,464
2
$ 212,119 $ 73,846
143
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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 Operations
Account Number
2014
Actual
2015
Projected
2016
2016
Budget
2017
2018
000.07.571.212.31.01 Supplies - Office
$ -
$ 8,769
$ 12,562
$ 10,082
$ 300
$ 300
000.07.571.212.31.02 Supplies - Facility Rentals
-
23,923
2,222
500
4,000
4,000
000.07.571.212.31.03 Supplies - Maintenance
-
5,875
10,788
3,900
6,000
6,000
000.07.571.212.34.03 Supplies - Rental Service and Supplies
-
21,924
-
-
22,000
22,000
Total Supplies
-
60,492
25,572
14,482
32,300
32,300
000.07.571.212.41.01 Prof Svcs - Miscellaneous
-
-
961
3,550
-
-
000.07.571.212.41.02 Prof Svcs - Cleaning
-
-
675
5,400
5,400
5,400
000.07.571.212.42.01 Communication - Postage
-
356
4,808
4,580
-
-
000.07.571.212.42.02 Communication - Cell Phone and Cable
-
2,572
4,947
4,000
-
-
000.07.571.212.43.00 Travel - Meals, mileage, parking, lodging
for trainings
-
1,056
1,324
1,740
325
325
000.07.571.212.44.00 Advertising - BRAVO facility pub, misc.
-
6,108
6,827
7,250
6,700
6,700
000.07.571.212.45.01 Rental - Miscellaneous
-
115
500
500
500
500
000.07.571.212.45.02 Rental - Table and chair rental
-
410
1,115
2,500
1,500
1,500
000.07.571.212.45.10 Rental - Copier rentals
-
3,321
5,884
4,500
-
-
000.07.571.212.45.94 Rental- Equipment Replacement Fund
-
7,844
5,308
7,866
-
-
000.07.571.212.45.95 Rental- Equipment Rental 0 & M
-
30,248
34,692
34,692
-
-
000.07.571.212.48.01 R &M - Fitness room and misc. equipment
repairs
-
7,985
5,790
12,200
-
-
000.07.571.212.48.02 R &M - CLASS maintenance agreement,
phone line, copier rentals
-
7,382
9,004
12,750
-
-
000.07.571.212.48.03 R &M - Damaged equipment replacements
-
142
1,496
1,500
1,500
1,500
000.07.571.212.49.01 Misc - Printing and binding
-
414
1,389
5,000
2,000
2,000
000.07.571.212.49.02 Misc - Membership and training
-
6,724
3,837
4,890
1,700
1,700
000.07.571.212.49.10 Misc - User license
-
-
2,000
2,000
-
-
000.07.571.212.49.18 Misc - ADA services and PPI credit card
fees
-
17,995
24,389
13,090
-
-
Total Services
-
92,673
114,947
128,008
19,625
19,625
Total Supplies, Services and Other
$ -
$ 153,165
$ 140,518
$ 142,490
$ 51,925
$ 51,925
144
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Parks (15)
FUND: General
RESPONSIBLE MANAGER: Rick Still
Description
DIVISION: Parks Maintenance
FUND NUMBER: 000
POSITION: Director
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
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 - Parks Maintenance
Position
Actual
Projected
2017 Budget
Salaries Benefits
Budget
2018 Budget
Salaries Benefits
Percent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries & Wages
$ 504,947
$ 615,509
$ 529,521
$ 580,940
$ 600,545
$ 612,113
3.37%
1.93%
Personnel Benefits
178,767
244,572
248,720
265,068
275,889
291,330
4.08%
5.60%
Supplies
55,021
51,093
63,072
38,468
61,300
58,800
59.35%
-4.08%
Services
399,584
456,288
551,147
529,775
481,027
496,856
-9.20%
3.29%
Expenditure Total
$ 1,138,319
$ 1,367,462
$ 1,392,460
$ 1,414,251
$ 1,418,761
$ 1,459,099
0.32%
2.84%
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 - Parks Maintenance
Position
2016
FTE
2017
FTE
2017 Budget
Salaries Benefits
2018
FTE
2018 Budget
Salaries Benefits
Parks & Recreation Manager
1
1
$ 106,292 $ 47,539
1
$ 108,418 $ 50,166
Parks Supervisor
1
1
80,151 42,285
1
81,754 44,795
Lead Maint Specialist
1
1
64,338 39,106
1
65,624 41,561
Maint Specialist Parks
5.5
5
327,627 141,640
5
334,180 149,453
Extra Labor
20,000 3,476
20,000 3,476
Overtime
2,137 163
2,137 163
Clothing Allowance
- 1,680
- 1,715
Total Parks Maintenance
8.5
8
$ 600,545 $ 275,889
8
$ 612,113 $ 291,330
145
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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 - Parks Maintenance
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.15.576.800.31.00
Supplies - Office & Operating all stations
$ 2,679
$ 3,502
$ 2,054
$ -
$ 3,500
$ 3,500
000.15.576.800.31.01
Supplies - Repairs & maintenance
39,555
42,554
52,381
32,000
40,000
40,000
000.15.576.800.31.11
Supplies - Trees, plants, flowers
-
1,927
3,353
1,000
4,000
4,000
000.15.576.800.31.17
Supplies - Playground equipment parts
5,793
38
501
500
6,300
6,300
000.15.576.800.31.18
Supplies - Park signage
957
-
3,468
3,468
-
-
000.15.576.800.35.00
Supplies - Small tools, equipment
6,037
3,072
1,315
1,500
7,500
5,000
Total Supplies
55,021
51,093
63,072
38,468
61,300
58,800
000.15.576.800.41.00
Prof Svcs - Other
5,174
14,942
38,404
30,000
30,000
30,000
000.15.576.800.41.02
Prof Svcs - Fort Dent restroom cleaning
6,750
9,057
8,800
7,000
9,000
9,000
000.15.576.800.41.03
Prof Svcs - Contracted park security
services
19,500
22,200
20,100
18,000
22,200
22,200
000.15.576.800.42.00
Communication
-
-
783
-
-
-
000.15.576.800.43.00
Travel - Parking, mileage
225
208
319
-
225
225
000.15.576.800.45.00
Rental - Portable toilet and equipment
11,015
7,922
12,343
10,000
11,000
11,000
000.15.576.800.47.00
Public Utility - City Light, Puget Sound
160,616
3,645
99,209
168,300
4,050
4,275
Energy, park irrigation
000.15.576.800.47.01
Public Utility -
83,085
-
108,240
108,240
-
-
000.15.576.800.47.21
Public Utility - Electricity
-
12,227
4,344
-
13,500
14,200
000.15.576.800.47.22
Public Utility - Gas
-
476
249
-
560
600
000.15.576.800.47.25
Public Utility - Water /Sewer
-
132,875
42,342
30,000
142,000
149,150
000.15.576.800.47.26
Public Utility - Surface Water
-
108,271
61,636
-
129,500
133,500
000.15.576.800.47.28
Public Utility - Solid Waste
-
714
-
-
1,000
1,000
000.15.576.800.45.94
Rental - Equipment replacement fund
30,455
48,793
42,686
48,793
15,582
15,582
000.15.576.800.45.95
Rental - Equipment rental 0 & M
60,785
66,825
68,442
68,442
75,410
76,624
000.15.576.800.48.00
R &M - Parking lot cleaning, electrical
repairs, park and trail repairs
14,703
21,036
18,653
16,000
18,000
20,500
000.15.576.800.48.01
R &M - Tree Maintenance
4,982
-
3,000
3,000
5,000
5,000
000.15.576.800.48.02
R &M - Fort Dent Maintenance
-
0
18,000
18,000
-
-
000.15.576.800.49.00
Misc - Memberships, professional
development /training, uniform cleaning
2,296
7,096
3,597
4,000
4,000
4,000
Total Services
399,584
456,288
551,147
529,775
481,027
496,856
Total Supplies, Services and Other
$ 454,605
$ 507,381
$ 614,218
$ 568,243
$ 542,327
$ 555,656
146
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Planning Commission
Board of Architectural
Review
J
Community Development
DCD Director
(1)
{
Assistant to the
Director
(1)
Deputy DCD
Director
(1)
Planning
Supervisor
(1)
1
4 Senior Planners
(3.25)
Assistant Planner
(1.75)
4 .,
Admin Support
Technician
(1)
1
r �
TDM Program
Grant Funded
(2.25)
Urban
Environmentalist
(.5)
Code
Enforcement
Officer
(3)
Admin Support
Technician
(t5)
Permit
Coordinator
(1)
r Administrative
Support
Technician
(2)
I
Hearing Examiner
Building Official
(1)
Senior Plans
Examiner
(1)
Plans Examiner
(1)
Combination
Inspector
(2)
Senior Electrical
Inspector
(1)
147
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Community Development (08)
FUND: General
RESPONSIBLE MANAGER: Jack Pace
Description
FUND NUMBER: 000
POSITION: Director
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.
2015 -2016 Accomplishments
♦ Completed the update of all elements of the Comprehensive Plan and received PSRC
certification. Strategic Goal 2.
♦ Began incorporating the changes made in the Comprehensive Plan into City -wide policies and
actions including updating tree and landscaping regulations. Strategic Goals 1, 2, 3, & 5.
♦ Tukwila's Southcenter Subarea Plan won a Governor's Smart Choices Award for fostering
development of a high- density, regionally- oriented, mixed use center including housing.
♦ Adopted updated regulations for medical and recreational marijuana per State law.
♦ Updated Tukwila's wireless communication regulations per Federal law.
♦ Performed 30 abatements of properties with significant, ongoing code violations. Strategic Goal
1.
♦ Adopted the International Property Maintenance Code including sections of the National Healthy
Housing Standards to improve the condition of properties and buildings in the City of Tukwila.
Strategic Goal 1.
♦ Continued to implement the new permit tracking system (TRAKiT) including online inspection
scheduling and permit status review. Strategic Goal 4.
♦ Updated SEPA regulations to reflect changes to State law. Strategic Goal 4.
♦ Tukwila Commute Trip Reduction Program was granted $536,000 over 3 years to develop and
implement trip reduction programs to improve and expand services to businesses and the public
♦ Review sidewalk requirements in Subdivision Code. Strategic Goals 3 & 4.
♦ Begin Tukwila International Boulevard Implementation. Strategic Goal 1.
♦ Developed a map based online tool to provide zoning and sensitive area information to the public.
Strategic Goal 4
♦ Completed the first step in reviewing potential efforts to increase affordable housing. Strategic
Goal 2.
2017 -2018 Outcome Goals
♦ Adopt updated landscape and tree codes to implement Comprehensive Plan tree canopy goals
which will improve the health and aesthetics of residential neighborhoods and development.
Strategic Goals 3 & 4.
148
2017 - 2018 Biennial Budget City of Tukwila, Washington
♦ Modify Tukwila's transportation mode split through extensive marketing and outreach including
diverse communities, such as Veterans, individuals with limited English proficiency, and elderly
and low income populations using the CTR grant. Strategic Goals 3 & 4.
♦ Explore reinstating a revised Housing Options Demonstration Program. Strategic Goals 1 & 2.
♦ Explore development standards to encourage affordable, quality design that benefits the
neighborhood. Strategic Goals 1 & 2.
♦ Explore an ADU amnesty program to improve life safety conditions. Strategic Goals 1 & 2.
♦ Partner with non - profit housing developers to increase affordable housing options. Strategic
Goals 1 & 2.
♦ Update Tukwila International Boulevard regulations to implement the Comprehensive Plan.
Strategic Goal 1.
♦ Enhance administering the Rental Housing Licensing and Inspection Program with additional
support staff. Strategic Goal 2.
♦ Implement online permit applications and electronic plan review. Strategic Goal 4.
♦ Continue Business & MF Recycling & Composting Outreach. Strategic Goals 3 & 4.
♦ Streamline the development review process and standards using the Lean method. Strategic
Goal 4.
♦ Assist the Tukwila School District in implementing their Capital Facilities improvements. Strategic
Goal 2.
♦ Begin implementation of the Mall to Pond Axis of the Southcenter Plan. Strategic Goals 1, 3 &
5.
♦ Assist PW in seeking funds for implementation of the Longacres improvements. Strategic Goals
1, 3 & 5.
♦ Update the Manufacturing Industrial Center environmental regulations to encourage further
investment. Strategic Goal 1.
♦ Annexation of Tukwila's Potential Annexation Area in the Orillia Road Area. Strategic Goal 2.
2017 -2018 Indicators of Success
♦ New landscape and tree codes adopted.
♦ Development permits accepted online and plans reviewed electronically.
♦ Transportation mode split shows higher usage of transit, van pools, bicycling and walking.
♦ Continued improvement in rental housing conditions.
♦ Implementation of Tukwila International Boulevard policies and strategies.
♦ Short review times for development permits (Electrical Permit / Plumbing /Gas Permits).
149
2017 - 2018 Biennial Budget City of Tukwila, Washington
Budget Change Discussion
Salaries & Benefits. COLA increases were applied to salaries, and benefits were adjusted to account
for changes in healthcare and retirement. Several staffing modifications are included as well: A senior
planner position was reduced by 0.25 and an assistant planner was increased by 0.25, and an admin
tech support position was increased by 0.5. The changes in positions were covered by grants or
reductions in other categories. The TDM (Transportation Demand Management) coordinator position
was reduced in 2018.
Supplies. Supplies were increased in 2017 by $6,580 then reduced in 2018 by $2,000. The changes
are related to grants.
Services. Overall, the services category was reduced in 2017 by $140 thousand and an additional $55
thousand in 2018. Several lines were reduced to fund the additional FTEs, several lines were adjusted
based on grant funding, and other lines were adjusted for inflation and actual usage.
Intergovernmental. The Metro CTR (Commute Trip Reduction) program line in this category was
adjusted for grant funding
Expenditure Summary
Community Development
Expenditures By Program
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Administration
$ 322,247
$ 350,136
$ 334,130
$ 335,825
$ 363,987
$ 380,509
8.39%
4.54%
Planning
1,001,757
1,221,395
1,073,525
1,151,787
1,269,969
1,285,782
10.26%
1.25%
Code Enforcement
347,247
359,524
432,342
434,574
519,031
533,334
19.43%
2.76%
Permit Coordination
440,928
442,945
306,687
450,710
399,554
411,454
- 11.35%
2.98%
Building Division
597,318
621,449
821,124
872,103
849,025
871,623
-2.65%
2.66%
Recycling Program
47,732
48,526
57,218
40,384
46,000
46,000
13.91%
0.00%
TDM Program
51,903
52,783
217,714
261,047
245,769
142,455
-5.85%
- 42.04%
Department Total
$2,809,132
$3,096,757
$3,242,741
$3,546,430
$3,693,335
$3,671,158
4.14%
- 0.60%
Community Development
Expenditures By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Salaries & Wages
$1,892,797
$1,865,184
$1,985,959
$2,122,366
$2,245,225
$2,247,103
5.79%
0.08%
Personnel Benefits
611,532
631,445
752,830
744,799
909,469
949,758
22.11%
4.43%
Supplies
40,750
46,212
34,169
31,100
37,680
35,680
21.16%
-5.31%
Services
248,793
542,652
459,737
633,165
492,962
437,616
- 22.14%
- 11.23%
Intergovt. Svcs & Taxes
15,259
11,265
10,045
15,000
8,000
1,000
- 46.67%
- 87.50%
Department Total
$2,809,132
$3,096,757
$3,242,741
$3,546,430
$3,693,335
$3,671,158
4.14%
- 0.60%
150
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditure Detail - Salaries & Benefits
Salaries are based on actual costs for existing positions and include a cost of living adjustment per
contractual agreements.
Community Development
Position
Description
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
DCD Director
1
1
$ 151,848 $ 58,534
1
$ 154,885 $ 61,619
Deputy DCD Director
1
1
125,851 54,807
1
128,368 57,796
Assistant to the Director
1
1
78,623 33,803
1
80,195 35,630
Planning Supervisor
1
1
113,969 46,700
1
116,249 49,114
Senior Planner
3.5
3.25
324,418 102,660
3.25
330,906 107,107
Assistant Planner
1.5
1.75
147,074 54,797
1.75
150,015 57,511
Urban Environmentalist
0.5
0.5
45,266 9,338
0.5
46,171 9,561
TDM Coordinator
2.25
2.25
116,546 42,223
1.75
91,594 37,361
Code Enforcement Officer
3
3
224,237 92,411
3
228,722 97,381
Permit Coordinator
1
1
93,287 35,267
1
95,152 37,005
Building Official
1
1
115,645 43,688
1
117,958 45,917
Senior Electrical Inspector
1
1
86,719 35,290
1
88,453 37,164
Senior Plans Examiner
1
1
80,151 32,631
1
81,754 34,311
Combination Inspector
2
2
160,320 83,426
2
163,526 88,239
Plans Examiner
1
1
71,219 30,828
1
72,643 32,465
Admin Support Technician
4
4.5
247,886 141,998
4.5
252,844 150,509
Extra Labor
51,074 6,926
36,574 6,926
Overtime
11,094 1,166
11,094 1,166
Clothing Allowance
- 2,975
- 2,975
Department Total
25.75
26.25
$ 2,245,225 $ 909,469
25.75
$ 2,247,103 $ 949,758
151
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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.
Community Development
Account Name, Purpose
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Salaries
$ 1,836,735
$ 1,760,889
$ 1,916,611
$ 1,978,687
$2,183,057
$2,199,435
Extra Labor
49,900
98,192
61,406
137,728
51,074
36,574
Overtime
6,163
6,103
7,943
5,951
11,094
11,094
FICA
141,926
139,893
145,779
144,390
171,664
172,849
Pension
168,127
184,837
226,965
206,902
263,445
265,439
Industrial Insurance
14,594
13,543
18,289
19,990
23,960
25,900
Healthcare
286,735
292,722
359,155
370,542
447,424
482,596
Unemployment
-
351
-
-
-
-
Clothing Allowance
150
99
2,642
2,975
2,975
2,975
Total Salaries & Benefits
2,504,329
2,496,628
2,738,789
2,867,165
3,154,693
3,196,862
Supplies
40,422
45,774
33,850
30,780
37,180
35,180
Small tools
328
439
320
320
500
500
Total Supplies
40,750
46,212
34,169
31,100
37,680
35,680
Professional services
90,761
389,705
246,872
385,206
253,400
203,900
Communication
2,827
4,056
6,407
5,000
6,500
6,500
Travel
7,917
5,887
12,822
13,800
13,800
13,800
Advertising
363
411
3,500
3,500
-
-
Operating leases
24,651
19,604
18,336
24,482
12,800
12,954
Utilities
91
911
586
-
2,500
2,500
Repair and maintenance
45,091
52,190
49,666
44,050
51,185
53,185
Miscellaneous
77,092
69,887
121,548
157,127
152,777
144,777
Total Services
248,793
542,652
459,737
633,165
492,962
437,616
Intergovernmental
15,256
11,264
10,044
15,000
8,000
1,000
Excise Taxes
3
1
1
-
-
-
Total Other
15,259
11,265
10,045
15,000
8,000
1,000
Total Community Development
$ 2,809,132
$ 3,096,757
$ 3,242,741
$ 3,546,430
$ 3,693,335
$ 3,671,158
152
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Comm. Dev. (08)
FUND: General
RESPONSIBLE MANAGER: Jack Pace
Description
DIVISION: Administration
FUND NUMBER: 000
POSITION: Director
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
Community Development - Administration
Expenditures
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Salaries & Wages
$ 219,298
$ 224,200
$ 229,238
$ 229,431
$ 231,584
$ 236,194
0.94%
1.99%
Personnel Benefits
76,659
86,558
88,146
85,194
92,423
97,336
8.49%
5.32%
Supplies
14,308
19,359
7,413
11,400
9,680
9,680
- 15.09%
0.00%
Services
11,978
20,019
9,332
9,800
30,300
37,300
209.18%
23.10%
Intergovt. Services & Taxes
3
1
1
-
-
-
0.00%
0.00%
Expenditure Total
$ 322,247
$ 350,136
$ 334,130
$ 335,825
$ 363,987
$ 380,509
8.39%
4.54%
Expenditure Detail - Salaries and Benefits
Salaries are based on actual costs for existing positions and include a cost of living adjustment per
contract agreements.
Community Development - Administration
Position
Description
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
DCD Director
1
1
$ 151,848 $ 58,534
1
$ 154,885 $ 61,619
Assistant to the Director
1
1
78,623 33,803
1
80,195 35,630
Overtime
1,114 86
1,114 86
Total
2
2
$ 231,584 $ 92,423
2
$ 236,194 $ 97,336
153
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.08.558.710.31.00
Supplies - Office
$ 14,308
$ 19,359
$ 7,413
$ 11,400
$ 9,680
$ 9,680
Total Supplies
14,308
19,359
7,413
11,400
9,680
9,680
000.08.558.710.41.00
Prof Svcs - Consulting sacs
2,126
11,258
-
-
3,000
10,000
000.08.558.710.41.01
Prof Svcs - pass through
-
-
-
-
10,000
10,000
000.08.558.710.43.00
Travel - Meals, parking, mileage
1,373
831
530
500
500
500
000.08.558.710.45.00
Rental - Operating leases and rentals
5,568
5,377
5,963
4,800
4,800
4,800
000.08.558.710.48.00
R &M - Repairs and maintenance
924
943
1,013
500
500
500
000.08.558.710.49.00
Misc - Registration - annual training and
seminars
728
565
590
2,500
2,500
2,500
000.08.558.710.49.30
Misc - Memberships - APA, WA City
-
475
500
500
500
500
Planning Directors Assn., and American
Planning Assn.
000.08.558.710.49.40
Misc - Memberships and training
1,260
570
737
1,000
6,000
6,000
000.08.558.710.49.53
Misc - Hearing Examiner Fees
-
-
-
-
2,500
2,500
Total Services
11,978
20,019
9,332
9,800
30,300
37,300
000.08.558.710.53.00
Taxes & Assmnts - Excise Tax
3
1
1
-
-
-
Total Intergovernmental
3
1
1
-
-
-
Total Supplies, Services and Other
$ 26,290
$ 39,379
$ 16,747
$ 21,200
$ 39,980
$ 46,980
154
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Comm. Dev. (08)
FUND: General
RESPONSIBLE MANAGER: Jack Pace
Description
DIVISION: Planning
FUND NUMBER: 000
POSITION: Director
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, Code Enforcement,
Rental Housing Program, and administers the community -wide Transportation Demand Management
(TDM) program and GIS service for the department.
Expenditure Summary
Community Development - Planning
Expenditures
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Salaries & Wages
$ 727,711
$ 827,167
$ 739,034
$ 746,340
$ 862,008
$ 863,802
15.50%
0.21%
Personnel Benefits
216,688
244,210
273,542
275,425
298,825
312,846
8.50%
4.69%
Supplies
3,772
4,551
6,781
9,000
8,000
8,000
-11.11%
0.00%
Services
53,586
145,466
54,167
121,022
101,135
101,135
- 16.43%
0.00%
Expenditure Total
$1,001,757
$1,221,395
$1,073,525
$1,151,787
$1,269,969
$1,285,782
10.26%
1.25%
Expenditure Detail - Salaries and Benefits
Salaries are based on actual costs for existing positions and include a cost of living adjustment per
contract agreements. One existing Administrative Support Technician was moved into Planning from the
Permit Center.
Community Development - Planning
Position
Description
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Deputy DCD Director
1
1
$ 125,851 $ 54,807
1
$ 128,368 $ 57,796
Planning Supervisor
1
1
113,969 46,700
1
116,249 49,114
Senior Planner
3.5
3.25
324,418 102,660
3.25
330,906 107,107
Assistant Planner
1.5
1.75
147,074 54,797
1.75
150,015 57,511
Urban Environmentalist
0.5
0.5
45,266 9,338
0.5
46,171 9,561
Admin Support Technician
0
1
58,083 23,867
1
59,245 25,101
Extra Labor
45,500 6,500
31,000 6,500
Overtime
1,847 155
1,847 155
Total
7.5
8.5
$ 862,008 $ 298,825
8.5
$ 863,802 $ 312,846
155
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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.
Community Development - Planning
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.08.558.600.31.00
Supplies -Office and Operating
$ 3,719
$ 3,379
$ 3,779
$ 6,000
$ 5,000
$ 5,000
000.08.558.600.31.01
Supplies - Graphics
-
718
-
-
-
-
000.08.558.600.31.02
Supplies - Tree Replacement
53
454
3,003
3,000
3,000
3,000
Total Supplies
3,772
4,551
6,781
9,000
8,000
8,000
000.08.558.600.41.00
Prof Svcs - Comp Plan, Tree Ord, TIB,
TOD at TIB Sta.
39,466
103,538
18,484
(21,978)
54,000
54,000
000.08.558.600.41.06
Prof Sacs - SEPA Consultant
-
20,650
-
-
10,000
10,000
000.08.558.600.41.18
Prof Svcs - Northwest Arena
-
-
-
110,000
-
-
000.08.558.600.42.00
Communication - Postage for public
notices and citizen communication,
Newspaper notices for legal notices and
annual garage sale
38
42
2,986
3,000
3,000
3,000
000.08.558.600.43.00
Travel - Parking, meals, mileage for
seminars and training
1,739
974
1,661
2,000
2,000
2,000
000.08.558.600.48.00
R &M - Annual maintenance for ESRI,
copiers, other equipment & repairs
-
8,132
8,104
3,000
8,135
8,135
000.08.558.600.49.00
Misc - Printing and other services
8,192
4,056
13,671
9,000
11,000
11,000
000.08.558.600.49.30
Misc - Dues and Subscriptions
1,716
2,902
3,717
7,500
4,500
4,500
000.08.558.600.49.40
Misc - Training
1,812
5,430
543
3,500
8,500
8,500
000.08.558.600.49.53
Misc. - Hearing Examiners
624
(259)
5,000
5,000
-
-
Total Services
53,586
145,466
54,167
121,022
101,135
101,135
Total Supplies, Services and Other
$ 57,359
$ 150,018
$ 60,949
$ 130,022
$ 109,135
$ 109,135
156
2017 - 2018 Biennial Budget
City of Tukwila, Washington
DEPARTMENT: Comm. Dev. (08)
FUND: General
RESPONSIBLE MANAGER: Jack Pace
Description
DIVISION: Code Enforcement
FUND NUMBER: 000
POSITION: Director
The Code Enforcement office works with residents and property owners to resolve non - criminal violations
of the Tukwila Municipal Code.
Expenditure Summary
Community Development - Code Enforcement
Expenditures
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Salaries & Wages
$ 229,531
$ 234,545
$ 284,986
$ 239,535
$ 310,407
$ 316,448
29.59%
1.95%
Personnel Benefits
80,480
83,771
106,592
92,456
144,847
153,039
56.67%
5.66%
Supplies
7,639
329
6,345
500
500
500
0.00%
0.00%
Services
29,598
40,879
34,419
102,083
63,276
63,347
- 38.02%
0.11%
Expenditure Total
$ 347,247
$ 359,524
$ 432,342
$ 434,574
$ 519,031
$ 533,334
19.43%
2.76%
Expenditure Detail - Salaries and Benefits
Salaries are based on actual costs for existing positions and include a cost of living adjustment per
contract agreements. A .5 FTE Administrative Support Tech position was added to the Rental Housing
Licensing program.
Community Development - Code Enforcement
Position
Description
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Code Enforcement Officer
3
3
$ 224,237 $ 92,411
3
$ 228,722 $ 97,381
Admin Support Technician
1
1.5
77,811 51,321
1.5
79,367 54,542
Extra Labor
5,574 426
5,574 426
Overtime
2,786 214
2,786 214
Clothing Allowance
- 475
- 475
Department Total
4
4.5
$ 310,407 $ 144,847
4.5
$ 316,448 $ 153,039
157
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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.
Community Development - Code Enforcement
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.08.524.600.31.01
Supplies - Office & Operating
$ 7,639
$ 329
$ 6,345
$ 500
$ 500
$ 500
Total Supplies
7,639
329
6,345
500
500
500
000.08.524.600.41.00
Prof Svcs - Code enforcement initiative
17,410
26,955
22,123
87,000
-
-
000.08.524.600.42.00 Communication
2,789
2,881
2,246
1,500
3,000
3,000
000.08.524.600.43.00 Travel - Parking, meals, mileage for
1,128
1,173
623
600
600
600
WACE conferences and misc.
000.08.524.600.45.94
Rental - Equipment Replacement Fund
3,522
4,332
1,231
5,799
183
183
000.08.524.600.45.95
Rental - Equipment Rental 0 & M
3,260
3,473
3,063
2,757
3,566
3,637
000.08.524.600.47.00
Public Utility - Solid Waste Dump Passes
91
-
586
-
-
-
000.08.524.600.47.28
Utilities - Solid Waste
-
911
-
-
2,500
2,500
000.08.524.600.49.00
Misc - Conferences, training, membership
dues, misc.
1,398
1,154
4,547
4,427
3,427
3,427
000.08.524.600.49.02
Misc - Abatement Program
-
-
-
-
50,000
50,000
Total Services
29,598
40,879
34,419
102,083
63,276
63,347
Total Supplies, Services and Other
$ 37,237
$ 41,209
$ 40,764
$ 102,583
$ 63,776
$ 63,847
158
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Comm. Dev. (08)
FUND: General
RESPONSIBLE MANAGER: Jack Pace
Description
DIVISION: Permit Coordination
FUND NUMBER: 000
POSITION: Director
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
Expenditures
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Salaries & Wages
$ 260,015
$ 243,475
$ 160,140
$ 266,568
$ 207,126
$ 211,231
- 22.30%
1.98%
Personnel Benefits
90,511
100,726
67,268
103,942
102,229
108,023
-1.65%
5.67%
Supplies
2,676
2,357
3,489
3,000
3,000
3,000
0.00%
0.00%
Services
87,725
96,386
75,791
77,200
87,200
89,200
12.95%
2.29%
Expenditure Total
$ 440,928
$ 442,945
$ 306,687
$ 450,710
$ 399,554
$ 411,454
- 11.35%
2.98%
Expenditure Detail - Salaries and Benefits
Salaries are based on actual costs for existing positions and include a cost of living adjustment per
contract agreements. One existing Administrative Support Technician was moved into Planning from the
Permit Center.
Community Development - Permit Coordination
Position
Description
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Permit Coordinator
1
1
$ 93,287 $ 35,267
1
$ 95,152 $ 37,005
Admin Support Technician
3
2
111,992 66,809
2
114,232 70,865
Overtime
1,847 153
1,847 153
Total
4
3
$ 207,126 $ 102,229
3
$ 211,231 $ 108,023
159
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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.
Community Development - Permit Coordination
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.08.558.500.31.00
Supplies - Office & Operating
$ 2,676
$ 2,357
$ 3,489
$ 3,000
$ 3,000
$ 3,000
Total Supplies
2,676
2,357
3,489
3,000
3,000
3,000
000.08.558.500.41.00
Prof Svcs - Microfilming, Courier services
and other services
8,844
24,001
5,219
5,000
10,000
5,000
000.08.558.500.42.00
Communication
-
-
110
-
-
-
000.08.558.500.43.00
Travel - Travel, hotel, meals forTRAKiT
conference
2,907
1,913
2,787
3,700
3,700
3,700
000.08.558.500.48.00
R &M - Repair and maintenance services,
TRAKiT maintenance and support
44,168
43,116
40,000
40,000
42,000
44,000
000.08.558.500.49.00
Misc - Memberships, certifications,
registrations, conferences
354
1,001
2,983
6,500
6,500
6,500
000.08.558.500.49.08
Misc - PPI credit card fees (pass through)
31,452
26,354
24,692
22,000
25,000
30,000
Total Services
87,725
96,386
75,791
77,200
87,200
89,200
Total Supplies, Services and Other
$ 90,401
$ 98,743
$ 79,280
$ 80,200
$ 90,200
$ 92,200
160
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Comm. Dev. (08)
FUND: General
RESPONSIBLE MANAGER: Jack Pace
Description
DIVISION: Building
FUND NUMBER: 000
POSITION: Director
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 Division
Expenditures
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Salaries & Wages
$ 416,129
$ 296,611
$ 439,599
$ 481,764
$ 517,554
$ 527,835
7.43%
1.99%
Personnel Benefits
138,988
108,017
200,317
183,463
228,921
241,154
24.78%
5.34%
Supplies
3,023
8,036
5,174
500
3,500
3,500
600.00%
0.00%
Services
39,177
208,786
176,035
206,376
99,051
99,134
- 52.00%
0.08%
Expenditure Total
$ 597,318
$ 621,449
$ 821,124
$ 872,103
$ 849,025
$ 871,623
-2.65%
2.66%
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 - Building Division
Position
Description
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Building Official
1
1
$ 115,645 $ 43,688
1
$ 117,958 $ 45,917
Senior Electrical Inspector
1
1
86,719 35,290
1
88,453 37,164
Senior Plans Examiner
1
1
80,151 32,631
1
81,754 34,311
Combination Inspector
2
2
160,320 83,426
2
163,526 88,239
Plans Examiner
1
1
71,219 30,828
1
72,643 32,465
Overtime
3,500 558
3,500 558
Clothing Allowance
- 2,500
- 2,500
Department Total
6
6
$ 517,554 $ 228,921
6
$ 527,835 $ 241,154
161
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditure Detail - Supplies, Services and Other
Supplies include miscellaneous operating supplies. Services include professional services, travel related
costs, memberships, credit card fees, and repair & maintenance, among others. The abatement program
was moved into the Code Enforcement budget.
Community Development - Building Division
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.08.558.501.31.00
Supplies - Office & Operating
$ 2,694
$ 7,597
$ 4,854
$ 180
$ 3,000
$ 3,000
000.08.558.501.35.00
Small Tools & Equipment - Furniture
328
439
320
320
500
500
Total Supplies
3,023
8,036
5,174
500
3,500
3,500
000.08.558.501.41.00
Prof Svcs - Project Peer Reviews - Reid
1,929
179,163
140,509
140,000
80,000
80,000
Middleton & Sound Inspections &
Investigative (pass through)
000.08.558.501.41.01
Prof Svcs - Leaf Inspections
-
-
-
-
3,400
3,400
000.08.558.501.42.00
Communication - Postage
-
662
1,065
500
500
500
000.08.558.501.43.00
Travel - Meals, parking for WABO
meetings and for training
-
195
1,685
1,500
1,500
1,500
000.08.558.501.45.94
Rental - Equipment Replacement Fund
4,144
3,757
710
3,757
106
106
000.08.558.501.45.95
Rental - Equipment Rental 0 & M
8,157
2,665
7,369
7,369
4,145
4,228
000.08.558.501.48.00
R &M - Misc repairs and maintenance
-
-
550
550
550
550
000.08.558.501.49.00
Misc - Membership dues, registrations, and
tuition
1,355
475
1,443
2,000
2,000
2,000
000.08.558.501.49.02
Misc - Abatement Program
23,400
19,864
19,294
50,000
-
-
000.08.558.501.49.30
Misc - Dues and Subscriptions
80
125
-
-
350
350
000.08.558.501.49.40
Misc - Training
113
1,880
3,411
700
6,500
6,500
Total Services
39,177
208,786
176,035
206,376
99,051
99,134
Total Supplies and Services
$ 42,200
$ 216,822
$ 181,209
$ 206,876
$ 102,551
$ 102,634
162
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Comm. Dev. (08)
FUND: General
RESPONSIBLE MANAGER: Jack Pace
Description
DIVISION: Recycling Program
FUND NUMBER: 000
POSITION: Director
The Recycling Program objectives are to develop and enhance waste prevention and recycling programs
in Tukwila, and to implement activities that work towards meeting local and regional solid waste, resource
conservation, and sustainability goals. The program also supports the recycling components of the City's
solid waste contract. Program strategies include providing outreach, promotion, education, and technical
assistance to businesses, multifamily complexes, and single family residences on recycling and waste
prevention, offering special residential recycling events, and supporting other resource conservation
projects, such as composting, within the City. The program activities and materials are primarily funded
by Washington State and King County grants. The Recycling Program is housed within the Department
of Community Development.
Expenditure Summary
Community Development - Recycling Program
Expenditures
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Salaries & Wages
$ 10,067
$ 9,693
$ 18,261
$ -
$ -
$ -
0.00%
0.00%
Personnel Benefits
2,970
2,742
2,433
-
-
-
0.00%
0.00%
Supplies
9,332
11,579
3,932
4,200
9,000
9,000
114.29%
0.00%
Services
25,363
24,511
32,591
36,184
37,000
37,000
2.26%
0.00%
Expenditure Total
$ 47,732
$ 48,526
$ 57,218
$ 40,384
$ 46,000
$ 46,000
13.91%
0.00%
Expenditure Detail - Supplies, Services and Other
Supplies include miscellaneous operating supplies. Services include professional services, travel related
costs, memberships, credit card fees, and repair & maintenance, among others.
Community Development - Recycling Program
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.08.554.900.31.02
Supplies - Recycling - CPG
$ -
$ 3,520
$ -
$ -
$ 2,000
$ 2,000
000.08.554.900.31.04
Supplies - Recycling -KC WRR - Grant
9,332
8,060
3,932
4,200
7,000
7,000
Total Supplies
9,332
11,579
3,932
4,200
9,000
9,000
000.08.554.900.41.02
Prof Svcs - Recycling -CPG - Grant
15,034
9,871
1,061
10,413
5,000
5,000
000.08.554.900.41.04
Prof Svcs -- Recycling -KC WRR - Grant
5,952
10,449
25,978
21,271
25,000
25,000
000.08.554.900.42.04
Communications - Recycling - KC WRR
-
471
-
-
-
-
000.08.554.900.44.04
Advertising - Recycling -KC WRR
363
411
3,500
3,500
-
-
000.08.554.900.49.02
Misc. - Recycling - CPG
-
1,022
-
-
-
-
000.08.554.900.49.04
Misc. - Recycling -KC WRR
4,015
2,287
2,052
1,000
7,000
7,000
Total Services
25,363
24,511
32,591
36,184
37,000
37,000
Total Supplies, Services and Other
$ 34,695
$ 36,090
$ 36,523
$ 40,384
$ 46,000
$ 46,000
163
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Comm. Dev. (08)
FUND: General
RESPONSIBLE MANAGER: Jack Pace
Description
DIVISION: TDM Program
FUND NUMBER: 000
POSITION: Director
The Transportation Demand Management (TDM) Program encompasses various state and federally
mandated congestion mitigation programs (such as the Commute Trip Reduction (CTR) program
mandated by the state) and grants (e.g. CMAQ and RMG grants). The goals of the program are to
increase non -drive alone travel (NDAT) and reduce vehicle miles traveled (VMT), resulting in improved
air quality and reduced greenhouse gas emissions. Program strategies include outreach,
education /training, and transportation planning to improve transportation options in the city and region
and increase multi -modal use by those who live, work, and spend time in Tukwila. The TDM Program is
housed within the Department of Community Development.
Expenditure Summary
Community Development - TDM Program
Expenditures
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Salaries & Wages
$ 30,047
$ 29,493
$ 114,701
$ 158,728
$ 116,546
$ 91,594
- 26.58%
-21.41%
Personnel Benefits
5,235
5,421
14,532
4,319
42,223
37,361
877.61%
- 11.52%
Supplies
-
-
1,034
2,500
4,000
2,000
60.00%
- 50.00%
Services
1,365
6,605
77,402
80,500
75,000
10,500
-6.83%
- 86.00%
Intergovt. Services & Taxes
15,256
11,264
10,044
15,000
8,000
1,000
- 46.67%
- 87.50%
Expenditure Total
$ 51,903
$ 52,783
$ 217,714
$ 261,047
$ 245,769
$ 142,455
-5.85%
- 42.04%
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 Development - TDM Program
Position
2016
2017
2017 Budgeted
2018
2018 Budgeted
Description
FTE
FTE
Salaries Benefits
FTE
Salaries Benefits
TDM Coordinator
2.25
2.25
$ 116,546 $ 42,223
1.75
$ 91,594 $ 37,361
Total TDM
2.25
2.25
$ 116,546 $ 42,223
1.75
$ 91,594 $ 37,361
164
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditure Detail - Supplies, Services and Other
Supplies include miscellaneous operating supplies. Services include professional services, travel related
costs, memberships, credit card fees, and repair & maintenance, among others.
Community Development - TDM Program
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.08.554.910.31.01
Supplies - Operating
$ -
$ -
$ 1,034
$ 2,500
$ 4,000
$ 2,000
Total Supplies
-
-
1,034
2,500
4,000
2,000
000.08.554.910.41.07
Prof Svcs - Misc Prof Svcs
-
3,821
33,498
33,500
53,000
1,500
000.08.554.910.43.07
Travel - Parking, meals, mileage for
seminars and training
770
800
5,536
5,500
5,500
5,500
000.08.554.910.49.07
Misc. -
595
1,984
38,369
41,500
16,500
3,500
Total Services
1,365
6,605
77,402
80,500
75,000
10,500
000.08.554.910.51.00
Intergovernmental - Metro CTR Program
15,256
11,264
10,044
15,000
8,000
1,000
Total Intergovernmental
15,256
11,264
10,044
15,000
8,000
1,000
Total Supplies, Services and Other
$ 16,621
$ 17,869
$ 88,481
$ 98,000
$ 87,000
$ 13,500
165
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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166
2017 - 2018 Biennial Budget City of Tukwila, Washington
Police Department
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167
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Police (10)
FUND: General
RESPONSIBLE MANAGER: Mike Villa
Description
FUND NUMBER: 000
POSITION: Chief of Police
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.
2015 -2016 Accomplishments
♦ Improved public safety. Implemented emphasis patrols in the Central Business District, Sound
Transit Station, and residential neighborhoods along with traffic emphasis. Strategic Goal 1.
♦ There were significant decreases in aggravated assaults, robberies, and residential burglaries
from 2014.
♦ Effectively managed police department resources. Strategic Goal 4.
♦ Supervisory and command staff focused on resourcing quality training to ensure officers are
better prepared to provide quality service. All our new hires were fully equipped and trained to
perform their mission while the hiring of these officers ensured that officers remained present on
the streets.
♦ Built a high performing organization. Strategic Goal 4.
♦ Focused on building a culture of values -based leadership where employees are engaged.
Leadership and professional development training was provided for command and supervisory
staff (The Leadership Challenge, LPO and other individual training). This ensured
professionalism and efficiencies while increasing positive community engagements and
presence.
2017 -2018 Outcome Goals
♦ Improve public safety by strengthening community trust and legitimacy. Strategic Goal 5.
♦ Implement new technologies and social media to provide opportunities to better engage and educate
our communities. Strategic Goal 1.
♦ Be a high performing organization by facilitating leadership training for all department employees.
Strategic Goal 4.
2017 -2018 Indicators of Success
♦ Improve public safety by building community trust and legitimacy.
♦ Work with faith -based organizations to foster additional non - enforcement engagements with our
communities.
♦ Implemented a youth police academy within the high school to foster non - enforcement and
educational engagements with our youth.
♦ Increased collaboration /communication with businesses and communities regarding targeted
traffic enforcement and emphasis patrol goals within their communities.
168
2017 - 2018 Biennial Budget City of Tukwila, Washington
♦ Integration of our policy manual and other police related information on the department website.
♦ People feel safe and trust the officers that police their community.
♦ Implement new technologies and social media to provide opportunities to better engage and educate
our communities.
♦ Developed policy and integrated social media (Facebook, Twitter, Snap Chat, YouTube...) as
part of our daily public engagement strategy.
♦ Implemented on -line reporting within the structure of our new records management system.
♦ The community feel that they are informed and has a positive image of the police department.
♦ Be a high performing organization by facilitating leadership training for all department employees.
♦ Improved internal communication.
♦ Provided values -based leadership training for all employees.
♦ Encouraged a healthy and engaged workforce.
♦ Improve our current organizational structure to best support our vision, mission values and
strategic plan.
169
2017 - 2018 Biennial Budget City of Tukwila, Washington
Budget Change Discussion
Salaries & Benefits. COLA increases were applied to salaries, and benefits were adjusted to account
for changes in healthcare and retirement. Salaries and related benefits of $56 thousand for the half -time
IT specialist was removed for the Police department and transferred to the Technology Services
department. Additionally, overtime was adjusted to reflect actual usage.
Supplies. Various supply lines were increased to account for inflation and actual usage.
Services. Several changes were made to this category. Liability insurance has been reallocated among
Finance, Police, Fire, and Public Works based on employee count. This resulted in a $10 thousand
decrease. Operating rentals were reduced $355 thousand. Other lines were adjusted for inflation.
Intergovernmental. Dispatch and animal control contract costs were adjusted per contractual
obligations.
Capital: Capital costs were eliminated in 2017. The project to implement a new records management
system was completed in 2016.
Expenditure Summary
Police Department
170
Actual
Projected
Budget
Percent Change
Expenditures By Program
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Administration
$ 1,775,848
$ 1,632,772
$ 2,461,080
$ 2,239,765
$ 1,914,634
$ 1,963,692
- 14.52%
2.56%
Patrol
7,547,182
7,822,977
7,930,008
7,993,558
8,135,026
8,436,209
1.77%
3.70%
Special Services
1,020,180
990,866
1,113,532
1,154,526
1,217,212
1,307,816
5.43%
7.44%
Investigations
1,750,217
2,194,099
2,157,483
1,885,930
2,147,559
2,202,520
13.87%
2.56%
Tukwila Anti -Crime
619,938
812,696
735,979
890,852
846,733
869,024
-4.95%
2.63%
Professional Standards
1,506,533
1,688,764
1,957,925
2,131,365
2,021,287
2,066,539
-5.16%
2.24%
Training
297,242
303,954
288,257
272,799
287,102
291,274
5.24%
1.45%
Traffic
1,235,502
1,466,707
1,577,095
1,519,071
1,718,538
1,775,947
13.13%
3.34%
Department Total
$15,752,642
$16,912,835
$18,221,359
$18,087,866
$18,288,091
$18,913,021
1.11%
3.42%
170
Actual
Projected
Budget
Percent Change
Expenditures By Type
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries & Wages
$ 8,921,597
$ 9,479,683
$ 9,423,949
$ 9,531,781
$10,132,849
$10,310,995
6.31%
1.76%
Personnel Benefits
2,789,069
3,232,598
3,399,774
3,367,859
3,581,760
3,778,868
6.35%
5.50%
Supplies
230,460
181,514
215,684
182,200
196,450
199,850
7.82%
1.73%
Services
1,767,802
1,807,891
1,834,774
2,043,315
1,630,009
1,686,234
- 20.23%
3.45%
lntergovt. Svcs & Taxes
2,020,652
2,211,149
2,556,560
2,556,711
2,747,024
2,937,074
7.44%
6.92%
Capital Outlays
23,063
-
790,620
406,000
-
-
- 100.00%
0.00%
Department Total
$15,752,642
$16,912,835
$18,221,359
$18,087,866
$18,288,091
$18,913,021
1.11%
3.42%
170
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Police Chief
1
1
$ 157,508 $ 45,505
1
$ 160,658 $ 48,202
Deputy Police Chief
1
1
147,931 44,795
1
150,889 47,471
Police Commander
4
4
550,800 161,955
4
561,816 171,415
Admin Secretary
1
1
73,750 38,524
1
75,225 40,782
Police Sergeant
11
11
1,185,035 420,585
11
1,208,736 445,737
Police Officer
62
62
5,682,865 2,150,280
62
5,796,523 2,281,985
Domestic Violence Advocate
1
1
71,076 30,669
1
72,497 32,311
Service Transport Officer
1
1
66,759 23,717
1
68,094 24,923
Police Records Manager
1
1
90,495 33,394
1
92,305 35,085
Police Records Supervisor
1
1
76,296 31,850
1
77,822 33,511
Police Information Analyst
1
1
80,533 32,473
1
82,144 34,155
Police Records Clerk
8
8
452,121 189,993
8
461,163 200,110
Evidence Technician
1
1
69,452 25,901
1
70,841 27,180
Community Policing Coordinator
1
1
84,975 29,050
1
86,675 30,408
Patrol Admin Assistant
1
1
50,895 18,303
1
51,912 19,204
Prof Standard Admin Specialist
1
1
66,801 29,804
1
68,137 31,427
Acting Pay
30,000 2,295
30,000 2,295
Differential
11,000 842
11,000 842
Clothing Allowance
30,000 2,295
30,000 2,295
Signing Bonus
25,000 1,913
25,000 1,913
Retiree Medical
- 106,000
- 106,000
Overtime
928,495 124,504
928,495 124,504
Kelly /Holiday Pay
201,063 25,937
201,063 25,937
Department Total
97
97
$ 10,132, 849 $3,570,585
97
$10,310,995 $3,767,693
171
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
172
Actual
Projected
Budget
Account Name
2014
2015
2016
2016
2017
2018
Salaries
$ 7,808,510
$ 8,473,572
$ 8,289,124
$ 8,398,832
$ 9,003,291
$ 9,181,437
Extra Labor
5,548
-
1,000
1,000
-
-
Overtime
1,107, 539
1,006,111
906,224
904,949
928,495
928,495
Kelly /Holiday Pay
-
-
227,600
227,000
201,063
201,063
FICA
666,724
707,583
708,051
708,627
756,032
769,424
Pension - LEOFF
402,328
452,387
448,090
442,838
472,077
480,370
Pension - P E RS
107,842
113,944
135,933
136,110
146,051
148,889
Industrial Insurance
168,284
198,661
248,225
253,555
273,809
299,281
Healthcare
1,412, 920
1,759,880
1,850,041
1,812,669
1,933,791
2,080,904
Unemployment
30,971
143
9,434
-
-
-
Clothing Allowance
-
-
-
14,060
-
-
Total Salaries & Benefits
11,710,666
12,712,281
12,823,722
12,899,640
13,714,608
14,089,862
Supplies
230,460
173,923
200,326
166,600
180,850
184,250
Small tools
-
7,592
15,358
15,600
15,600
15,600
Total Supplies
230,460
181,514
215,684
182,200
196,450
199,850
Professional services
124,593
61,181
70,563
78,375
70,000
70,000
Communication
82,932
89,997
84,210
90,071
121,000
121,000
Travel
49,805
39,493
44,080
32,380
41,880
41,880
Advertising
1,806
-
1,500
1,500
1,500
1,500
Operating leases
937,734
1,120,521
1,161,499
1,252,137
896,843
872,046
Insurance
260,042
240,000
240,000
240,000
230,223
253,245
Utilities
2,619
2,832
1,097
-
-
-
Repair and maintenance
215,642
177,439
163,843
269,341
188,922
246,922
Miscellaneous
92,630
76,427
67,981
79,511
79,641
79,641
Total Services
1,767,802
1,807,891
1,834,774
2,043,315
1,630,009
1,686,234
Intergovernmental
2,020,652
2,211,149
2,556,560
2,556,711
2,747,024
2,937,074
Capital
23,063
-
790,620
406,000
-
-
Total Other
2,043,714
2,211,149
3,347,179
2,962,711
2,747,024
2,937,074
Total Police
$ 15,752,642
$ 16,912,835
$ 18,221,359
$ 18,087,866
$ 18,288,091
$ 18,913,021
172
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Police (10)
FUND: General
RESPONSIBLE MANAGER: Mike Villa
Description
DIVISION: Administration
FUND NUMBER: 000
POSITION: Chief of Police
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
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
Actual
Projected
2017 Budgeted
Salaries Benefits
Budget
2018 Budgeted
Salaries Benefits
Percent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries & Wages
$ 885,752
$ 910,768
$ 873,913
$ 967,737
$ 932,912
$ 951,512
- 3.60%
1.99%
Personnel Benefits
245,886
255,827
273,615
296,377
291,003
308,095
-1.81%
5.87%
Supplies
32,064
23,938
24,973
24,000
24,000
24,000
0.00%
0.00%
Seniices
569,601
432,155
482,060
529,751
650,819
664,185
22.85%
2.05%
Intergovt. Services & Taxes
19,483
10,084
15,900
15,900
15,900
15,900
0.00%
0.00%
Capital Outlays
23,063
-
790,620
406,000
-
-
- 100.00%
0.00%
Expenditure Total
$ 1,775,848
$ 1,632,772
$ 2,461,080
$ 2,239,765
$ 1,914,634
$ 1,963,692
- 14.52%
2.56%
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
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Police Chief
1
1
$ 157,508 $ 45,505
1
$ 160,658 $ 48,202 1
Deputy Police Chief
1
1
147,931 44,795
1
150,889 47,471
Police Commander
4
4
550,800 161,955
4
561,816 171,415
Admin Secretary
1
1
73,750 38,524
1
75,225 40,782
Overtime
2,923 224
2,923 224
Total
7
7
$ 932,912 $ 291,003
7
$ 951,512 $ 308,095
173
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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 Valley SWAT costs.
Police - Administration
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.10.521.100.31.00 Supplies - Office
$ 32,064
$ 23,938
$ 24,973
$ 24,000
$ 24,000
$ 24,000
Total Supplies
32,064
23,938
24,973
24,000
24,000
24,000
000.10.521.100.41.00 Prof Svcs - cell phone and pager usage,
counseling, infectious disease training,
pre - employment testing, COPS Grant
90,099
9,180
23,078
30,025
15,000
15,000
000.10.521.100.42.00 Communication - supplies and services
23,471
28,713
53,589
60,171
121,000
121,000
000.10.521.100.43.00 Travel - Travel expenses for prof. mtgs &
conferences: meals, parking, mileage
1,309
4,946
3,026
1,000
10,000
10,000
000.10.521.100.44.00 Advertising - Job ads
1,746
-
1,100
1,100
1,100
1,100
000.10.521.100.45.00 Rental - Rentals and lease fees
30,347
28,663
24,524
19,500
25,000
25,000
000.10.521.100.45.94 Rental - Equipment Replacement Fund
20,607
14,332
23,847
32,278
3,363
3,363
000.10.521.100.45.95 Rental - Equipment Rental 0 & M
28,129
17,861
30,560
30,560
33,115
33,459
000.10.521.100.46.00 Insurance - Insurance allocation to WCIA
260,042
-
-
240,000
-
-
000.10.521.100.46.01 Insurance - Insurance allocation to WCIA
-
240,000
240,000
-
230,223
253,245
000.10.521.100.48.00 R &M - Radio repairs and maintenance
14,841
4,218
169
6,518
6,518
6,518
000.10.521.100.48.01 R &M - Repairs and maintenance for 800
81,804
80,712
79,765
77,029
80,000
80,000
MHz system assessment
000.10.594.500.42.03 Communication - Neighborhood Resource
-
-
-
29,040
-
-
Center
000.10.521.500.45.00 Rental - Moving records
-
-
-
-
120,000
110,000
000.10.521.100.49.00 Misc - Memberships and subscriptions
17,206
3,531
2,401
2,530
5,500
5,500
Total Services
569,601
432,155
482,060
529,751
650,819
664,185
000.10.521.100.51.00 Intergodt Prof Svcs - VWWAT
19,483
10,084
15,900
15,900
15,900
15,900
Total Intergovernmental
19,483
10,084
15,900
15,900
15,900
15,900
000.10.594.100.64.00 Capital - Machinery and equipment
9,877
-
6,619
-
-
-
000.10.594.210.64.00 Capital - Machinery and equipment
13,186
-
784,000
406,000
-
-
Total Other
23,063
-
790,620
406,000
-
-
Total Supplies, Services and Other
$ 644,211
$ 466,177
$1,313,553
$ 975,651
$ 690,719
$ 704,085
174
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Police (10)
FUND: General
RESPONSIBLE MANAGER: Mike Villa
Description
DIVISION: Patrol
FUND NUMBER: 000
POSITION: Chief of Police
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
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
Actual
Projected
2017 Budgeted
Salaries Benefits
Budget
2018 Budgeted
Salaries Benefits
Percent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries & Wages
$ 4,211,589
$ 4,120,706
$ 3,987,518
$ 4,023,978
$ 4,354,221
$ 4,424,520
8.21%
1.61%
Personnel Benefits
1,378,079
1,539,583
1,532,237
1,518,305
1,531,649
1,611,865
0.88%
5.24%
Supplies
70,616
53,219
66,296
60,300
60,050
60,050
-0.41%
0.00%
Services
751,497
806,307
792,631
813,825
585,341
587,517
- 28.08%
0.37%
Intergovt. Services & Taxes
1,135,401
1,303,162
1,551,326
1,577,150
1,603,766
1,752,257
1.69%
9.26%
Expenditure Total
$ 7,547,182
$ 7,822,977
$ 7,930,008
$ 7,993,558
$ 8,135,026
$ 8,436,209
1.77%
3.70%
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
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Police Sergeant
4
4
$ 413,616 $ 155,251
4
$ 421,889 $ 164,710
Police Officer
35
34
3,050,463 1,142,818
34
3,111,472 1,212,674
Patrol Admin Assistant
1
1
50,895 18,303
1
51,912 19,204
Acting Pay
30,000 2,295
30,000 2,295
Clothing Allowance
30,000 2,295
30,000 2,295
Signing Bonus
25,000 1,913
25,000 1,913
Kelly /Holiday Pay
201,063 25,937
201,063 25,937
Overtime
553,184 76,837
553,184 76,837
Retiree Medical
- 106,000
- 106,000
Total
40
39
$ 4,354,221 $1,531,649
39
$ 4,424,520 $1,611,865
175
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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; intergovernmental includes
SCORE jail and animal control costs.
Police - Patrol
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.10.521.220.31.00 Supplies - Office & Operating
$ 9,321
$ 2,403
$ 3,499
$ -
$ -
$ -
000.10.521.220.31.01 Supplies - Operating
41,232
27,800
44,256
40,950
40,950
40,950
000.10.521.220.31.02 Supplies - K -9 Unit
5,375
5,511
3,794
3,500
3,500
3,500
000.10.521.220.31.03 Supplies - Explorer Post
-
-
250
250
-
-
000.10.521.220.31.04 Supplies - Emergency Services Unit
11,942
9,651
12,598
10,000
10,000
10,000
000.10.521.220.31.05 Supplies - Civil Disturbance Unit
2,747
263
1,540
5,000
5,000
5,000
000.10.521.220.35.00 Small Tools & Equipment - Minor tools
-
7,592
358
600
600
600
Total Supplies
70,616
53,219
66,296
60,300
60,050
60,050
000.10.521.220.41.00 Prof Svcs - (2) K -9 dogs vet bills and
professional grooming
2,468
2,825
5,512
8,000
8,000
8,000
000.10.521.220.42.00 Communication - Cellular phone usage,
pager usage, language line services and
48,044
48,069
26,087
-
-
-
COPS grant
000.10.521.220.43.00 Travel - Mileage, parking
8,926
108
276
-
500
500
000.10.521.220.43.03 Travel - transportation, meals, lodging for
547
161
-
-
-
-
Police Explorers
000.10.521.220.45.00 Rental - Operating leases and rentals
-
20,869
97,105
50,000
-
-
000.10.521.220.45.94 Rental - Equipment Replacement Fund
236,189
268,872
179,244
258,516
56,531
56,531
000.10.521.220.45.95 Rental - Equipment Rental 0 & M
342,064
355,771
402,779
403,055
425,806
427,982
000.10.521.220.48.00 R &M - SRT equipment, uniforms, cell
phone repairs, vest replacement, etc.
80,770
69,373
49,089
65,404
65,404
65,404
000.10.521.220.48.01 R &M - Uniform cleaning for Patrol Division
788
-
-
-
-
-
000.10.521.220.49.00 Misc - Memberships and registrations
5,489
1,938
4,437
2,000
2,000
2,000
000.10.521.220.49.03 Misc - BSA Charter, Explorer Academy
8
1,876
296
1,850
2,100
2,100
Reg. and annual recruitment open house
000.10.521.220.49.44 Misc - Registrations
-
4,970
2,805
-
-
-
000.10.523.220.41.00 Prof Svcs - Monitoring of Prisoners
26,204
31,475
25,000
25,000
25,000
25,000
Total Services
751,497
806,307
792,631
813,825
585,341
587,517
000.10.523.600.51.00 Intergodt Prof Svcs - SCORE
1,067,078
1,232,427
1,462,693
1,494,650
1,484,914
1,633,405
000.10.554.300.51.00 Intergo't Prof Svcs - Animal Control
68,323
70,735
88,633
82,500
118,852
118,852
Total Intergovernmental
1,135,401
1,303,162
1,551,326
1,577,150
1,603,766
1,752,257
Total Supplies, Services and Other
$1,957,514
$2,162,688
$2,410,253
$2,451,275
$2,249,157
$2,399,824
176
2017 - 2018 Biennial Budget
City of Tukwila, Washington
DEPARTMENT: Police (10)
FUND: General
RESPONSIBLE MANAGER: Mike Villa
Description
DIVISION: Special Services
FUND NUMBER: 000
POSITION: Chief of Police
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
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
Actual
Projected
2017 Budgeted
Salaries Benefits
Budget
2018 Budgeted
Salaries Benefits
Percent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries & Wages
$ 707,792
$ 687,366
$ 732,931
$ 784,632
$ 817,423
$ 832,907
4.18%
1.89%
Personnel Benefits
246,137
246,678
311,099
308,947
330,389
347,510
6.94%
5.18%
Supplies
28,413
26,215
38,901
34,900
44,400
44,400
27.22%
0.00%
Services
37,838
30,607
30,601
26,047
25,000
83,000
-4.02%
232.00%
Expenditure Total
$ 1,020,180
$ 990,866
$ 1,113,532
$ 1,154,526
$ 1,217,212
$ 1,307,816
5.43%
7.44%
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
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Police Records Manager
1
1
$ 90,495 $ 33,394
1
$ 92,305 $ 35,085
Police Records Supervisor
1
1
76,296 31,850
1
77,822 33,511
Police Information Analyst
1
1
80,533 32,473
1
82,144 34,155
Police Records Specialist
7
7
390,598 169,627
7
398,410 178,811
Evidence Technician
1
1
69,452 25,901
1
70,841 27,180
Administrative Support Assistant
0
1
66,801 29,804
1
68,137 31,427
Differential
11,000 842
11,000 842
Overtime
32,248 6,499
32,248 6,499
Total
11
12
$ 817,423 $ 330,389
12
$ 832,907 $ 347,510
177
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.10.521.230.31.00 Supplies - Office & Operating
$ 24,940
$ 24,619
$ 21,226
$ 15,500
$ 25,000
$ 25,000
000.10.521.230.31.01 Supplies - Evidence
3,473
1,596
2,675
4,400
4,400
4,400
000.10.521.230.35.00 Supplies - Evidence
-
-
15,000
15,000
15,000
15,000
Total Supplies
28,413
26,215
38,901
34,900
44,400
44,400
000.10.521.230.41.00 Prof Svcs - Records destruction, evidence
disposition, and translators
1,856
7,153
2,610
3,000
9,000
9,000
000.10.521.230.42.00 Communication - Communications
services and equipment
5,964
7,602
472
-
-
-
000.10.521.230.42.01 Communication - Pagers and cell phones
for Evidence Technician
647
377
576
860
-
-
000.10.521.230.45.00 Rental - ACCESS terminal, Cole directory
and copy machine lease
5,909
4,584
7,178
7,187
-
-
000.10.521.230.48.00 R &M - Repairs and maint. such as safe &
lock, Justice maint., evidence barcoding,
20,868
10,545
19,302
13,500
13,500
71,500
Spillman maintenance
000.10.521.230.49.00 Misc - Misc. costs for maintaining records
and evidence
2,594
345
462
1,500
2,500
2,500
Total Services
37,838
30,607
30,601
26,047
25,000
83,000
Total Supplies, Services and Other
$ 66,251
$ 56,821
$ 69,502
$ 60,947
$ 69,400
$ 127,400
178
2017 - 2018 Biennial Budget
City of Tukwila, Washington
DEPARTMENT: Police (10)
FUND: General
RESPONSIBLE MANAGER: Mike Villa
Description
DIVISION: Investigations
FUND NUMBER: 000
POSITION: Chief of Police
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 - Invest gations
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
Actual
Projected
2017 Budgeted
Salaries Benefits
Budget
2018 Budgeted
Salaries Benefits
Percent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries & Wages
$ 1,207,243
$ 1,479,958
$ 1,472,526
$ 1,268,645
$ 1,493,179
$ 1,519,572
17.70%
1.77%
Personnel Benefits
370,194
463,734
475,918
413,367
508,577
537,126
23.03%
5.61%
Supplies
15,855
13,764
7,781
7,000
12,000
12,000
71.43%
0.00%
Services
156,925
236,643
201,258
196,918
133,802
133,822
- 32.05%
0.01%
Expenditure Total
$ 1,750,217
$ 2,194,099
$ 2,157,483
$ 1,885,930
$ 2,147,559
$ 2,202,520
13.87%
2.56%
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
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Police Sergeant
2
2
$ 229,013 $ 71,558
2
$ 233,594 $ 75,654
Police Officer
10
10
958,026 359,159
10
977,186 381,037
Domestic Violence Advocate
1
1
71,076 30,669
1
72,497 32,311
Police Records Clerk
1
1
61,522 20,367
1
62,753 21,299
Overtime
173,542 26,824
173,542 26,824
Total
14
14
$ 1,493,179 $ 508,577
14
$ 1,519,572 $ 537,126
179
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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- Investigations
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.10.521.210.31.00 Supplies - Office and Operating
$ 15,855
$ 13,764
$ 7,781
$ 7,000
$ 12,000
$ 12,000
Total Supplies
15,855
13,764
7,781
7,000
12,000
12,000
000.10.521.210.41.00 Prof Svcs - Polygraph, translation and
transcription services
3,443
4,172
5,362
3,350
4,000
4,000
000.10.521.210.42.00 Communication - supplies and services
833
1,034
333
-
-
-
000.10.521.210.43.00 Travel - Parking fees
14,974
7,409
6,591
5,000
5,000
5,000
000.10.521.210.45.00 Rental - Vehicle rentals and leases
2,448
2,139
2,555
2,500
-
-
000.10.521.210.45.94 Rental - Equipment Replacement Fund
50,420
134,498
58,760
61,351
7,595
7,595
000.10.521.210.45.95 Rental - Equipment Rental 0 & M
69,639
79,569
112,217
112,217
104,707
104,727
000.10.521.210.47.00 Public Utility
1,149
-
-
-
-
-
000.10.521.210.47.22 Public Utility - Gas
-
521
301
-
-
-
000.10.521.210.47.25 Public Utility - Water
-
829
284
-
-
-
000.10.521.210.48.00 R &M - Shredder & copy machine
maintenance and investigation impounds
10,282
5,656
10,686
9,000
9,000
9,000
000.10.521.210.49.00 Misc - Unanticipated misc. investigation
and DV expenses
3,738
816
4,169
3,500
3,500
3,500
Total Services
156,925
236,643
201,258
196,918
133,802
133,822
Total Supplies, Services and Other
$ 172,780
$ 250,407
$ 209,040
$ 203,918
$ 145,802
$ 145,822
180
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Police (10)
FUND: General
RESPONSIBLE MANAGER: Mike Villa
Description
DIVISION: Tukwila Anti -Crime
FUND NUMBER: 000
POSITION: Chief of Police
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
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 - Tukwila Anti -Crime
Position
Actual
Projected
2017 Budgeted
Salaries Benefits
Budget
2018 Budgeted
Salaries Benefits
Percent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries & Wages
$ 405,981
$ 547,451
$ 439,942
$ 564,143
$ 553,671
$ 563,576
- 1.86%
1.79%
Personnel Benefits
127,098
175,620
156,284
182,819
193,540
204,770
5.86%
5.80%
Supplies
602
693
2,272
2,000
2,000
2,000
0.00%
0.00%
Services
86,258
88,932
137,481
141,890
97,522
98,679
- 31.27%
1.19%
Expenditure Total
$ 619,938
$ 812,696
$ 735,979
$ 890,852
$ 846,733
$ 869,024
-4.95%
2.63%
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 - Tukwila Anti -Crime
Position
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Police Sergeant
1
1
$ 103,843 $ 31,646
1
$ 105,920 $ 33,432
Police Officer
2
4
391,370 153,018
4
399,197 162,462
Overtime
58,459 8,876
58,459 8,876
Total
3
5
$ 553,671 $ 193,540
5
$ 563,576 $ 204,770
181
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.10.521.250.31.00 Supplies - Office & Operating all stations
$ 602
$ 693
$ 2,272
$ 2,000
$ 2,000
$ 2,000
Total Supplies
602
693
2,272
2,000
2,000
2,000
000.10.521.250.42.00 Communication - Cellular phone services
1,072
1,409
1,348
-
-
-
000.10.521.250.43.00 Travel - Mileage, parking, etc.
25
-
-
-
-
-
000.10.521.250.45.00 Rental - Vehicle rentals and leases
15,806
19,903
29,168
26,520
29,000
29,000
000.10.521.250.45.94 Rental - Equipment Replacement Fund
27,558
35,726
27,260
35,726
2,675
2,675
000.10.521.250.45.95 Rental - Equipment Rental 0 & M
36,078
25,165
69,625
68,644
54,847
56,004
000.10.521.250.48.00 R &M - Repairs & maintenance of VCR,
video printer, cameras, body wire
-
64
1,000
1,000
1,000
1,000
000.10.521.250.49.00 Misc - Misc. expenses to include drug
expenses, license inspections
5,718
6,665
9,080
10,000
10,000
10,000
Total Services
86,258
88,932
137,481
141,890
97,522
98,679
Total Supplies, Services and Other
$ 86,860
$ 89,625
$ 139,753
$ 143,890
$ 99,522
$ 100,679
182
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Police (10)
FUND: General
RESPONSIBLE MANAGER: Mike Villa
Description
DIVISION: Professional Standards
FUND NUMBER: 000
POSITION: Chief of Police
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
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
Actual
Projected
2017 Budgeted
Salaries Benefits
Budget
2018 Budgeted
Salaries Benefits
Percent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries & Wages
$ 1,114,418
$ 1,193,026
$ 1,379,165
$ 1,417,142
$ 1,441,563
$ 1,469,488
1.72%
1.94%
Personnel Benefits
318,339
390,185
476,214
496,839
545,570
578,363
9.81%
6.01%
Supplies
13,211
17,699
13,277
8,300
8,300
8,300
0.00%
0.00%
Services
60,565
87,855
89,268
209,084
25,854
10,388
- 87.63%
- 59.82%
Expenditure Total
$ 1,506,533
$ 1,688,764
$ 1,957,925
$ 2,131,365
$ 2,021,287
$ 2,066,539
-5.16%
2.24%
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 - Professional Standards
Position
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Police Sergeant
1
3
$ 327,148 $ 121,314
3
$ 333,691 $ 128,664
Community Policing Coordinator
1
1
84,975 29,050
1
86,675 30,408
Police Officer
7
11
984,136 388,326
11
1,003,819 412,411
Prof Standard Admin Specialist
1
0
- -
0
- -
Overtime
45,303 6,880
45,303 6,880
Total
10
15
$ 1,441,563 $ 545,570
15
$ 1,469,488 $ 578,363
183
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.10.521.300.31.00 Supplies - Office & Operating
$ 9,177
$ 13,752
$ 9,468
$ 4,300
$ 4,300
$ 4,300
000.10.521.300.31.01 Supplies - Dare
4,034
3,946
3,810
4,000
4,000
4,000
Total Supplies
13,211
17,699
13,277
8,300
8,300
8,300
000.10.521.300.42.00 Communication - Communication
2,555
2,264
1,770
-
-
-
Services
000.10.521.300.43.00 Travel - Mileage, parking
971
1,408
1,659
-
-
-
000.10.521.300.44.00 Advertising - Ads
60
-
400
400
400
400
000.10.521.300.45.00 Rental - Equipment lease for copier, fax,
scanner, etc.
2,289
1,463
1,310
1,100
-
-
000.10.521.300.45.94 Rental - Equipment Replacement Fund
16,969
48,225
10,823
48,159
1,365
1,365
000.10.521.300.45.95 Rental - Equipment Rental 0 & M
28,215
30,437
64,221
63,795
18,489
3,023
000.10.521.300.47.00 Public Utility - Surface water chgs
1,470
-
-
-
-
-
000.10.521.300.47.21 Public Utility - Electricity
-
1,278
395
-
-
-
000.10.521.300.47.26 Public Utility - Surface water chgs
-
203
117
-
-
-
000.10.521.300.48.00 R &M - Misc repairs and maintenance
3,972
1,806
449
1,000
1,000
1,000
000.10.521.300.48.94 R &M - Misc repairs and maintenance
-
-
-
75,000
-
-
000.10.521.300.48.95 R &M - Misc repairs and maintenance
-
-
-
10,940
-
-
000.10.521.300.49.00 Misc - Crime Free Multi- Housing prnt
supplies, drill team equip, RSO
notifications
4,064
772
8,125
8,690
4,600
4,600
Total Services I
60,565
87,855
89,268
209,084
25,854
10,388
Total Supplies, Services and Other
$ 73,776
$ 105,554
$ 102,546
$ 217,384
$ 34,154
$ 18,688
184
2017 - 2018 Biennial Budget
City of Tukwila, Washington
DEPARTMENT: Police (10)
FUND: General
RESPONSIBLE MANAGER: Mike Villa
Description
DIVISION: Training
FUND NUMBER: 000
POSITION: Chief of Police
Planning, evaluation, scheduling, and documentation of all training programs within the department.
Expenditure Summary
Police - Training
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 - Training
Position
Actual
Projected
2017 Budgeted
Salaries Benefits
Budget
2018 Budgeted
Salaries Benefits
Percent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries & Wages
$ 125,047
$ 136,921
$ 119,858
$ 107,075
$ 115,689
$ 117,693
8.04%
1.73%
Personnel Benefits
31,084
32,152
34,099
29,953
38,293
40,460
27.84%
5.66%
Supplies
63,390
41,575
55,100
41,100
41,100
44,500
0.00%
8.27%
Services
77,721
93,306
79,200
94,671
92,021
88,621
- 2.80%
- 3.69%
Expenditure Total
$ 297,242
$ 303,954
$ 288,257
$ 272,799
$ 287,102
$ 291,274
5.24%
1.45%
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 - Training
Position
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Police Officer
Overtime
1
1
$ 100,189 $ 35,940
15,500 2,354
1
$ 102,193 $ 38,107
15,500 2,353
Total
1
1
$ 115,689 $ 38,293
1
$ 117,693 $ 40,460
185
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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 - Training
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.10.521.400.31.00 Supplies - Office & Operating
63,390
41,575
55,100
41,100
41,100
44,500
Total Supplies
63,390
41,575
55,100
41,100
41,100
44,500
000.10.521.400.41.00 Prof Svcs - SRT, CDU, TB, DV, etc.
instructors
$ 525
$ 6,377
$ 9,000
$ 9,000
$ 9,000
$ 9,000
000.10.521.400.42.00 Communication - Postage
330
530
-
-
-
-
000.10.521.400.43.00 Travel - Travel expenses for training for all
divisions
23,053
25,462
32,529
26,380
26,380
26,380
000.10.521.400.45.00 Rental - Equipment rentals and leases
-
5,523
1,662
5,200
5,200
1,800
000.10.521.400.48.00 R &M - Repairs and maintenance for
training
-
276
306
5,150
2,500
2,500
000.10.521.400.49.00 Misc - Registrations for department
training
53,813
55,138
35,703
48,941
48,941
48,941
Total Services
77,721
93,306
79,200
94,671
92,021
88,621
Total Supplies, Services and Other
$ 141,111
$ 134,881
$ 134,300
$ 135,771
$ 133,121
$ 133,121
186
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Police (10)
FUND: General
RESPONSIBLE MANAGER: Mike Villa
Description
DIVISION: Traffic
FUND NUMBER: 000
POSITION: Chief of Police
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
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 - Traffic
Position
Actual
Projected
2017 Budgeted
Salaries Benefits
Budget
2018 Budgeted
Salaries Benefits
Percent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries &Wages
$ 263,775
$ 403,488
$ 418,095
$ 398,429
$ 424,191
$ 431,728
6.47%
1.78%
Personnel Benefits
72,253
128,819
140,308
121,252
142,739
150,680
17.72%
5.56%
Supplies
6,308
4,412
7,083
4,600
4,600
4,600
0.00%
0.00%
Services
27,398
32,085
22,275
31,129
19,650
20,022
- 36.88%
1.89%
Intergovt. Services &Taxes
865,768
897,903
989,334
963,661
1,127,358
1,168,917
16.99%
3.69%
Expenditure Total
$ 1,235,502
$ 1,466,707
$ 1,577,095
$ 1,519,071
$ 1,718,538
$ 1,775,947
13.13%
3.34%
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 - Traffic
Position
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Police Sergeant
1
1
$ 111,414 $ 40,816
1
$ 113,642 $ 43,277
Police Officer
2
2
198,682 71,020
2
202,656 75,294
Service Transport Officer
1
1
66,759 23,717
1
68,094 24,923
Overtime
47,336 7,187
47,336 7,187
Total
4
4
$ 424,191 $ 142,739
4
$ 431,728 $ 150,680
187
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditure Detail - Supplies, Services and Other
Supplies includes miscellaneous office supplies; services include equipment rental and repair, among
others.
Police - Traffic
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.10.521.700.31.00 Supplies - Office & Operating
$ 6,308
$ 4,412
$ 7,083
$ 4,600
$ 4,600
$ 4,600
Total Supplies
6,308
4,412
7,083
4,600
4,600
4,600
000.10.521.700.42.00 Communication - Pager and cellular
phone services
15
-
35
-
-
-
000.10.521.700.45.00 Rental - Copier
2,054
2,054
856
-
-
-
000.10.521.700.45.94 Rental - Equipment Replacement Fund
15,664
16,913
8,976
16,626
989
989
000.10.521.700.45.95 Rental - Equipment Rental 0 & M
7,348
7,953
8,827
9,203
8,161
8,533
000.10.521.700.48.00 R &M - Radar repair & certification, and
quartermaster replacement
2,316
4,788
3,078
4,800
10,000
10,000
000.10.521.700.49.00 Misc - supplies for traffic unit
-
377
504
500
500
500
Total Services
27,398
32,085
22,275
31,129
19,650
20,022
000.10.521.240.51.00 IntergoVt Prof Svcs - Valley Comm
865,768
897,903
989,334
963,661
1,127,358
1,168,917
Total Intergovernmental
865,768
897,903
989,334
963,661
1,127,358
1,168,917
Total Supplies, Services and Other
$ 899,474
$ 934,400
$1,018,692
$ 999,390
$1,151,608
$1,193,539
188
2017 - 2018 Biennial Budget City of Tukwila, Washington
Fire Department
Fire Chief (1)
Assistant to the
Chief (1)
1
PAdministrativel
Support
Technician (1)
Emergency
Manager Battalion
Chief (1)
Pub Ed /CERT
Trainer (1)
1
Assistant Fire
Chief (1)
Captain
Training Office
(2)
I I I
r 1 t 1 oe
Battalion Chief Battalion Chief Battalion Chief
A Shift (1) B Shift (1) C Shift (1)
f '
Captain Station
51(1)
rFirefighter
(3)
r
Captain Station
52 (1)
1
Firefighter yl
(2)
p
Captain Station
53 (1)
Firefighter yl
(3)
r
Captain Station
54 (1)
4
Firefighter yl
(5)
4 .,
Captain Station
51 (1)
r Firefighter yl
(3)
r
Captain Station
52(1)
Firefighter
(2)
1
Captain Station
53(1)
Firefighter
(3)
r
Captain Station
51 (1)
Firefighter)
(3) J
Captain Station
52(1)
I
_rFirefighter
(2)
1
Captain Station
53 (1)
Firefighter
(3)
4 N 1
Captain Station Captain Station
54(1) 54(1)
e e
Firefighter
(5)
Firefighter
(5)
Battalian Chief
Fire Marshal -
Prevention (1)
4 Administrative'
Support
Technician (1),
Captain 1
Inspector)
Investigator (2))
4 Fire Project
Coordinator (1)
I
189
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Fire (11)
FUND: General
RESPONSIBLE MANAGER: Jay Wittwer
Description
FUND NUMBER: 000
POSITION: Fire Chief
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.
2015 -2016 Accomplishments
♦ Department participated in community outreach and public relations events and activities such
as; Community Connectors, National Night Out Against Crime, Touch A Truck, See You in The
Park, Fourth of July, RFA exploratory process, Public Safety Plan and Bond, and many others.
Also of noteworthy significance, IAFF Local 2088, Tukwila Firefighters, initiated Operation Warm,
and provided warm winter coats for all of the kindergarteners at Thorndyke Elementary School.
They hope to expand the project in the coming years.
♦ Assisted Okanogan County with Emergency Operations Center command and coordination
functions, fulfilling critical positions. Led city -wide efforts related to the planning and execution of
participation in the Boeing Company 100th Anniversary Celebration.
♦ Led city -wide efforts in the planning and execution of city participation in the regional and
international Cascadia Rising functional exercise.
♦ Collaborated with Tukwila Police Department to provide July 4th fireworks emphasis and
enforcement patrols.
♦ Emergency Management worked collaboratively with the Tukwila School District to assist them
with their emergency management plan. Instituted the highly successful and well received Teen
CERT Program at Foster High School.
♦ Graduated first department participants in Washington Department of Labor and
Industries /Department JATC program, a three year apprenticeship towards the certification of
Journeyman level Firefighters.
♦ Utilized City Council authorized pipeline employees in an effort to reduce overtime related to shift
vacancies and sick leave. The effort has resulted in reduced overtime expenditures in 2016, and
resulted in Council approval of an increase in authorized pipeline positions.
2017 -2018 Outcome Goals
♦ Continue department participation in processes and actions needed to replace three fire stations.
♦ Continue participation in JATC program. Enroll all new uniformed employees.
190
2017 - 2018 Biennial Budget City of Tukwila, Washington
♦ Sustain 2015 -2016 levels of service in the areas of emergency response, fire prevention, public
education, city government emergency /disaster preparedness and community
emergency /disaster preparedness.
♦ Meet state and national training laws and standards through participation in the South King
County Training Consortium. Assist permanent Fire Chief with integration into department and
city government.
♦ Meet the requirements of RCW 35.103, Standards of Coverage, for community acceptance and
annual reporting.
2017 -2018 Indicators of Success
♦ Continued reduction of fire loss through more aggressive inspection scheduling, preparedness
through training, and through public education opportunities.
♦ 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.
♦ Will have continued to decrease overtime expenditures, enhanced succession, increased
efficiencies, and provide additional service through the utilization of pipeline employees.
♦ Will have initiated replacement (groundbreaking, site preparation, design, initial construction) of
Station 51. Will have initiated replacement of Stations 52 and 54, including site acquisition, if
needed, for replacement of stations, and design phases for both.
♦ Will have secured stable funding and replacement of Apparatus and Capital Equipment for the
Department.
♦ Will have provided community approved standards of coverage and provide required annual
reporting.
191
2017 - 2018 Biennial Budget City of Tukwila, Washington
Budget Change Discussion:
Salaries & Benefits. COLA increases were applied to salaries, and benefits were adjusted to account
for changes in healthcare and retirement.
Supplies. Supplies were increased $40,000 for costs associated with new employees. An additional
$2,000 was added to account for inflation.
Services. Several lines in this category were adjusted to reflect actual usage as well as for inflation.
Professional services was increased $43,000 for additional costs associated with the training consortium
with the Kent Regional Fire Authority, insurance was increased $173,286; insurance costs were
reallocated among Finance, Police, Fire, and Public Works based on employee counts.
Intergovernmental. Charges for Valley Com, the City's dispatch agency, were increased to reflect
contractual obligations.
Expenditure Summary
Fire Department
Fire Department
Actual
Projected
Budget
Percent Change
Expenditures By Program
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Administration
$ 848,261
$ 784,462
$ 741,150
$ 712,210
$ 867,812
$ 902,842
21.85%
4.04%
Suppression
8,489,610
8,892,891
8,811,097
9,099,307
8,944,103
9,185,082
-1.71%
2.69%
Prevention & Investigation
824,862
815,137
797,990
762,350
833,040
853,880
9.27%
2.50%
Training
447,198
376,402
359,593
397,403
448,048
466,685
12.74%
4.16%
Facilities
89,704
98,442
102,531
110,860
110,860
110,860
0.00%
0.00%
Special Operations
63,357
30,774
75,649
61,351
53,133
53,581
- 13.40%
0.84%
Rescue & Emergency Aid
198,453
193,418
215,399
200,666
254,268
259,295
26.71%
1.98%
Emergency Management
399,932
532,935
362,788
328,352
351,305
360,370
6.99%
2.58%
Department Total
$11,361,376
$11,724,461
$11,466,197
$11,672,499
$11,862,569
$12,192,595
1.63%
2.78%
Fire Department
192
Actual
Projected
Budget
Percent Change
Expenditures By Type
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries & Wages
$ 7,660,926
$ 7,748,715
$ 7,634,134
$ 7,904,857
$ 7,863,913
$ 7,999,418
- 0.52%
1.72%
Personnel Benefits
1,974,118
2,348,639
2,444,824
2,419,629
2,370,291
2,519,186
-2.04%
6.28%
Supplies
308,678
456,186
270,321
229,745
271,745
271,745
18.28%
0.00%
Services
990,296
941,981
938,425
952,268
1,144,852
1,186,202
20.22%
3.61%
lntergovt. Svcs & Taxes
142,145
154,651
178,494
166,000
211,768
216,045
27.57%
2.02%
Capital Outlays
285,213
74,288
-
-
-
-
0.00%
0.00%
Department Total
$11,361,376
$11,724,461
$11,466,197
$11,672,499
$11,862,569
$12,192,595
1.63%
2.78%
192
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Fire Chief
1
1
$ 164,137 $ 36,134
1
$ 167,419 $ 38,552
Assistant Fire Chief
1
1
145,148 32,009
1
148,051 34,209
Assistant to Fire Chief
1
1
74,825 31,469
1
76,322 33,150
Admin Support Technician
1
1
58,083 32,024
1
59,245 33,920
Fire Battalion Chief
5
5
649,143 157,825
5
662,126 168,866
Fire Captain
16
16
1,807,736 516,322
16
1,843,890 552,794
Firefighter
39
39
3,637,445 1,220,493
39
3,710,194 1,308,743
Fire Project Coordinator
1
1
93,575 41,698
1
95,447 44,008
Admin Support Technician
1
1
59,552 20,163
1
60,743 21,084
CERT Trainer
1
1
85,639 33,736
1
87,352 35,442
Acting Pay
51,000 4,617
51,000 4,617
Standby
39,461 2,644
39,461 2,644
Clothing Allowance
23,000 2,445
23,000 2,445
Overtime
650,648 59,233
650,648 59,233
Holiday Pay
230,454 14,546
230,454 14,546
Vacation Payout
94,066 5,934
94,066 5,934
Retiree Medical
159,000
159,000
Department Total
67
67
$ 7,863,913 $ 2,370,291
67
$ 7,999,418 $ 2,519,186
193
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
194
Actual
Projected
Budget
Account Name
2014
2015
2016
2016
2017
2018
Salaries
$ 6,578,294
$ 6,852,883
$ 6,892,693
$ 6,869,713
$ 6,888,745
$ 7,024,250
Extra Labor
192
12,342
8,416
-
-
-
Overtime
867,500
670,086
442,739
744,858
650,648
650,648
Kelly /Holiday Pay
214,940
213,405
290,286
290,286
324,520
324,520
FICA
117,511
121,146
122,032
121,563
125,290
127,361
Pension - LEOFF
369,808
372,243
373,697
370,008
377,176
383,668
Pension - PERS
32,085
37,558
46,091
45,893
44,621
45,514
Industrial Insurance
197,331
259,036
282,806
272,942
368,656
404,144
Healthcare
1,257,329
1,556,944
1,620,198
1,609,223
1,454,547
1,558,499
Unemployment
54
-
-
-
-
-
Clothing Allowance
-
1,712
-
-
-
-
Total Salaries & Benefits
9,635,044
10,097,354
10,078,958
10,324,486
10,234,204
10,518,604
Supplies
215,383
288,857
242,136
191,477
234,477
234,477
Small tools
93,295
167,329
28,185
38,268
37,268
37,268
Total Supplies
308,678
456,186
270,321
229,745
271,745
271,745
Professional services
50,166
61,034
59,291
56,000
81,000
81,000
Communication
33,276
50,899
34,686
32,170
32,170
32,170
Travel
7,537
12,963
8,202
7,000
7,000
7,000
Operating rentals
582,554
537,041
535,109
534,943
587,241
602,262
Insurance
97,516
90,000
90,000
90,000
173,286
190,615
Utilities
74,844
76,494
74,138
73,360
73,360
73,360
Repair and maintenance
39,036
46,807
55,816
43,921
41,921
41,921
Miscellaneous
105,367
66,744
81,182
114,874
148,874
157,874
Total Services
990,296
941,981
938,425
952,268
1,144,852
1,186,202
Intergovernmental
142,145
154,651
178,494
166,000
211,768
216,045
Capital
285,213
74,288
-
-
-
-
Total Other
427,358
228,939
178,494
166,000
211,768
216,045
Total Fire
$11,361,376
$11,724,461
$11,466,197
$11,672,499
$11,862,569
$12,192,595
194
2017 - 2018 Biennial Budget
City of Tukwila, Washington
DEPARTMENT: Fire (11)
FUND: General
RESPONSIBLE MANAGER: Jay Wittwer
Description
DIVISON: Administration
FUND NUMBER: 000
POSITION: Fire Chief
Our mission is to deliver professional services to the greater Tukwila Community and provide a safe
working environment for our personnel. Administration provides oversight, direction, support and
encouragement to the various divisions, teams and individual members of the department.
Expenditure Summary
Fire - Administration
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
Actual
Projected
2017 Budgeted
Salaries Benefits
Budget
2018 Budgeted
Salaries Benefits
Percent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries & Wages
$ 296,194
$ 429,349
$ 445,558
$ 406,858
$ 442,657
$ 451,501
8.80%
2.00%
Personnel Benefits
90,200
118,938
123,219
125,259
131,671
139,866
5.12%
6.22%
Supplies
7,402
8,892
8,140
8,877
10,877
10,877
22.53%
0.00%
Services
169,251
164,573
164,233
171,216
282,607
300,598
65.06%
6.37%
Capital Outlays
-
74,288
-
-
-
-
0.00%
0.00%
Expenditure Total
$ 563,047
$ 796,040
$ 741,150
$ 712,210
$ 867,812
$ 902,842
21.85%
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.
Fire - Administration
Position
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Fire Chief
1
1
$ 164,137 $ 36,134
1
$ 167,419 $ 38,552
Assistant Fire Chief
1
1
145,148 32,009
1
148,051 34,209
Administrative Secretary
1
1
74,825 31,469
1
76,322 33,150
Admin Support Technician
1
1
58,083 32,024
1
59,245 33,920
Overtime
464 36
464 36
Administration Total
4
4
$ 442,657 $ 131,671
4
$ 451,501 $ 139,866
195
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.11.522.100.31.00
Supplies - Office
$ 3,668
$ 2,930
$ 1,016
$ -
$ -
$ -
000.11.522.100.31.01
Supplies - Operating
3,735
5,962
7,124
8,877
10,877
10,877
Total Supplies
7,402
8,892
8,140
8,877
10,877
10,877
000.11.522.100.41.00
Prof Svcs - TRAKiT
-
2,854
2,137
-
25,000
25,000
000.11.522.100.42.00
Communication - Telephones, fax,
postage, reproduction for misc. brochures
18,816
25,169
24,839
23,170
23,170
23,170
000.11.522.100.43.00
Travel- Lodging, mileage, and meals for
conferences and administrative staff trng
1,102
429
2,173
2,250
2,250
2,250
000.11.522.100.45.00
Rental -Office machines rentals /leases
3,223
3,180
2,933
3,800
3,800
3,800
000.11.522.100.45.94
Rental- Equipment Replacement Fund
12,661
-
-
-
-
-
000.11.522.100.45.95
Rental- Equipment Rental 0 & M
15,718
18,007
18,950
18,992
22,097
22,759
000.11.522.100.46.00
Insurance -WCIA liability costs
97,516
-
-
90,000
-
-
000.11.522.100.46.01
Insurance - WCIA liability costs
-
90,000
90,000
-
173,286
190,615
000.11.522.100.48.01
R &M - MHz & Wireless Radios serviced
by Valley Com and new portable radios
18,141
22,017
19,679
20,121
20,121
20,121
000.11.522.100.48.02
R &M - Copier repair and maintenance
-
-
300
300
300
300
000.11.522.100.49.00
Misc- Subscriptions, Fire Engineering,
professional memberships: NFPA, IAFC,
KCFCA, WSAFC; tuition & registrations
2,074
2,917
3,221
12,583
12,583
12,583
Total Services
169,251
164,573
164,233
171,216
282,607
300,598
000.11.594.222.64.00
Capital - Machinery and equipment
-
62,710
-
-
-
-
000.11.594.600.64.00
Capital - Machinery and equipment
-
11,578
-
-
-
-
TotalOther
-
74,288
-
-
-
-
Total Supplies, Services and Other
$ 176,653
$ 247,754
$ 172,373
$ 180,093
$ 293,484
$ 311,475
196
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Fire (11)
FUND: General
RESPONSIBLE MANAGER: Jay Wittwer
Description
DIVISION: Suppression
FUND NUMBER: 000
POSITION: Fire Chief
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
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 - Suppression
Position
Actual
Projected
2017 Budgeted
Salaries Benefits
Budget
2018 Budgeted
Salaries Benefits
Percent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries & Wages
$ 6,247,295
$ 6,224,621
$ 6,086,577
$ 6,448,554
$ 6,319,992
$ 6,427,205
-1.99%
1.70%
Personnel Benefits
1,635,397
1,965,554
2,049,265
2,032,005
1,942,259
2,064,776
-4.42%
6.31%
Supplies
127,125
212,328
156,414
101,100
141,100
141,100
39.56%
0.00%
Services
479,793
490,389
518,841
517,648
540,751
552,001
4.46%
2.08%
Capital Outlays
285,213
-
-
-
-
-
0.00%
0.00%
Expenditure Total
$ 8,774,824
$ 8,892,891
$ 8,811,097
$ 9,099,307
$ 8,944,103
$ 9,185,082
-1.71%
2.69%
Expenditure Detail - Salaries and Benefits
Salaries are based on actual costs for existing positions and include a cost of living adjustment per
contract agreements.
Fire - Suppression
Position
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Fire Battalion Chief
3
3
$ 384,576 $ 90,926
3
$ 392,268 $ 97,305
Fire Captain
12
12
1,338,629 392,659
12
1,365,401 420,546
Firefighter
39
39
3,637,445 1,220,493
39
3,710,194 1,308,743
Acting Pay
51,000 4,617
51,000 4,617
Clothing Allowance
23,000 2,445
23,000 2,445
Overtime
560,822 51,639
560,822 51,639
Holiday Pay
230,454 14,546
230,454 14,546
Vacation Payout
94,066 5,934
94,066 5,934
Retiree Medical
- 159,000
- 159,000
Suppression Total
54
54
$ 6,319,992 $ 1,942,259
54
$ 6,427,205 $ 2,064,776
197
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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 - Suppression
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.11.522.200.31.00
Supplies -Office and Operating
$ 560
$ 1,052
$ 43
$ -
$ -
$ -
000.11.522.200.31.01
Supplies - Operating
86,691
123,791
99,812
55,000
55,000
55,000
000.11.522.200.31.02
Supplies - Fire Equipment
47
131
-
-
-
-
000.11.522.200.31.03
Supplies - Explorer Post
-
157
2,688
2,500
2,500
2,500
000.11.522.200.31.04
Supplies - New Employee Costs
16,656
26,184
8,158
10,000
50,000
50,000
000.11.522.200.31.05
Supplies - Air pack repair parts
13,764
18,860
10,600
10,600
10,600
10,600
000.11.522.200.31.06
Supplies - Safety /Health
1,681
11,060
10,846
11,000
11,000
11,000
000.11.522.200.35.00
Supplies - Small Tools & Minor Equipment
7,726
31,094
24,267
12,000
12,000
12,000
Total Supplies
127,125
212,328
156,414
101,100
141,100
141,100
000.11.522.200.41.00
Prof Svcs - Air samples and secs
11,018
8,719
1,016
4,000
4,000
4,000
000.11.522.200.41.02
Prof Svcs - Hazmat physicals, hearing
tests, TB & Hep B testing
7,416
8,009
11,858
8,000
8,000
8,000
000.11.522.200.41.03
Prof Svcs - Hose & ladder testing
-
-
803
12,000
12,000
12,000
000.11.522.200.41.04
Prof Svcs - New employee costs:
medical physicals, psychological testing,
recruit academy tuition
4,459
15,338
1,289
2,500
2,500
2,500
000.11.522.200.41.06
Prof Svcs - Medical services
2,908
2,734
-
-
-
-
000.11.522.200.42.00
Communication - Language line
446
91
10
-
-
-
000.11.522.200.43.00
Travel -
-
6,652
-
-
-
-
000.11.522.200.45.00
Rental -Office machines rentals /leases
-
93
-
-
-
-
000.11.522.200.45.01
Rental - Fire Hydrant
-
-
-
-
-
-
000.11.522.200.45.94
Rental- Equipment Replacement Fund
13,527
-
-
-
-
-
000.11.522.200.45.95
Rental- Equipment Rental 0 & M
382,620
402,913
447,884
448,357
471,460
482,710
000.11.522.200.48.01
R &M - Repairs & maint. for bunker gear,
exercise equipment, and portable radios
16,324
21,853
31,981
20,000
20,000
20,000
000.11.522.200.48.02
R &M - Debt service for 2 new fire engines
827
849
-
-
-
-
000.11.522.200.49.00
Misc - Subscriptions, RMS CAD interface
fees, tuition and registrations
2,576
2,641
1,830
2,000
2,000
2,000
000.11.522.200.49.03
Misc - Explorer Post
-
300
291
-
-
-
000.11.522.200.49.05
Misc - Uniform cleaning
37,673
20,198
21,879
20,791
20,791
20,791
Total Services
479,793
490,389
518,841
517,648
540,751
552,001
000.11.594.250.64.00
Capital - Machinery and equipment
285,213
-
-
-
-
-
Total Other
285,213
-
-
-
-
-
Total Supplies, Services and Other
$ 892,132
$ 702,716
$ 675,255
$ 618,748
$ 681,851
$ 693,101
198
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Fire (11)
FUND: General
RESPONSIBLE MANAGER: Jay Wittwer
Description
DIVISION: Fire Prey. & Investigation
FUND NUMBER: 000
POSITION: Fire Chief
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
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
Actual
Projected
2017 Budgeted
Salaries Benefits
Budget
2018 Budgeted
Salaries Benefits
Percent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries & Wages
$ 611,502
$ 609,344
$ 603,425
$ 575,412
$ 619,548
$ 629,927
7.67%
1.68%
Personnel Benefits
129,935
141,863
148,292
144,320
164,177
173,866
13.76%
5.90%
Supplies
15,369
15,887
15,498
9,000
12,000
12,000
33.33%
0.00%
Services
68,056
48,043
30,776
33,618
37,315
38,087
11.00%
2.07%
Expenditure Total
$ 824,862
$ 815,137
$ 797,990
$ 762,350
$ 833,040
$ 853,880
9.27%
2.50%
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
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Fire Battalion Chief
1
1
$ 131,390 $ 35,983
1
$ 134,018 $ 38,465
Fire Captain
2
2
234,427 58,517
2
239,115 62,494
Fire Project Coordinator
1
1
93,575 41,698
1
95,447 44,008
Admin Support Technician
1
1
59,552 20,163
1
60,743 21,084
Standby
39,461 2,644
39,461 2,644
Overtime
61,143 5,172
61,143 5,172
Prevention Total
5
5
$ 619,548 $ 164,177
5
$ 629,927 $ 173,866
199
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.11.522.300.31.00
Supplies - Office & Operating
$ 574
$ 428
$ 42
$ -
$ -
$ -
000.11.522.300.31.01
Supplies - Operating
14,795
15,459
15,456
9,000
12,000
12,000
Total Supplies
15,369
15,887
15,498
9,000
12,000
12,000
000.11.522.300.41.00
Prof Svcs - Convert plans to CD storage
4,310
1,655
329
5,000
5,000
5,000
000.11.522.300.42.00
Communication - Telecom services
786
1,192
1,080
-
-
-
000.11.522.300.43.00
Travel - Lodging, mileage, meals for fire
prevention /investigation classes
1,989
326
827
1,500
1,500
1,500
000.11.522.300.45.00
Equipment Rental -
1,095
2,796
1,150
-
-
-
000.11.522.300.45.94
Rental- Equipment Replacement Fund
22,645
18,474
-
-
-
-
000.11.522.300.45.95
Rental- Equipment Rental 0 & M
22,930
19,546
20,317
20,118
23,815
24,587
000.11.522.300.48.00
R &M - Annual maintenance
310
244
84
-
-
-
000.11.522.300.49.00
Misc - Registrations for classes,
subscriptions, memberships
12,747
2,222
5,743
6,000
6,000
6,000
000.11.522.300.49.08
Misc - PPI credit card fees
1,242
1,589
1,247
1,000
1,000
1,000
Total Services
68,056
48,043
30,776
33,618
37,315
38,087
Total Supplies, Services and Other
$ 83,424
$ 63,930
$ 46,273
$ 42,618
$ 49,315
$ 50,087
200
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARMENT: Fire (11)
FUND: General
Responsible Manager: Jay Wittwer
Description
DIVISION: Training
FUND NUMBER: 000
Position: Fire Chief
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
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 - Training
Position
Actual
Projected
2017 Budgeted
Salaries Benefits
Budget
2018 Budgeted
Salaries Benefits
Percent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries & Wages
$ 294,042
$ 250,506
$ 235,745
$ 252,476
$ 253,493
$ 258,187
0.40%
1.85%
Personnel Benefits
63,905
61,280
59,085
56,051
66,737
71,345
19.06%
6.90%
Supplies
4,856
4,023
5,461
8,500
8,500
8,500
0.00%
0.00%
Services
84,395
60,593
59,303
80,376
119,318
128,654
48.45%
7.82%
Expenditure Total
$ 447,198
$ 376,402
$ 359,593
$ 397,403
$ 448,048
$ 466,685
12.74%
4.16%
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 - Training
Position
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Captain
Overtime
2
2
234,680 65,146
18,813 1,591
2
239,374 69,754
18,813 1,591
Training Total
2
2
$ 253,493 $ 66,737
2
$ 258,187 $ 71,345
201
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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 - Training
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.11.522.410.31.00
Supplies - Office & Operating
$ 3,032
$ 274
$ 216
$ -
$ -
$ -
000.11.522.410.31.01
Supplies - Operating
1,824
2,628
4,278
5,500
5,500
5,500
000.11.522.410.31.44
Supplies - Training
-
1,120
967
3,000
3,000
3,000
Total Supplies
4,856
4,023
5,461
8,500
8,500
8,500
000.11.522.410.41.00
Prof Svcs - CBT instructor fees, Outside
training instructors, emergency vehicle
driving cert., other prof. secs
3,119
3,500
4,100
4,500
4,500
4,500
000.11.522.410.42.00
Communication - Telecom services
960
4,173
480
-
-
-
000.11.522.410.43.00
Travel - Lodging, mileage, and meals for
training division classes
1,554
2,338
3,748
2,000
2,000
2,000
000.11.522.410.45.01
Rental - Honey buckets
-
-
-
-
-
-
000.11.522.410.45.94
Rental- Equipment Replacement Fund
14,722
-
-
-
-
-
000.11.522.410.45.95
Rental- Equipment Rental 0 & M
20,246
16,068
11,911
11,876
16,818
17,154
000.11.522.410.49.00
Misc - Tuition, registrations,
memberships, ham radio testing
32,718
25,669
31,712
47,000
81,000
90,000
000.11.522.410.49.44
Misc - Education training - contract
11,075
8,845
7,351
15,000
15,000
15,000
Total Services
84,395
60,593
59,303
80,376
119,318
128,654
Total Supplies, Services and Other
$ 89,250
$ 64,616
$ 64,764
$ 88,876
$ 127,818
$ 137,154
202
2017 - 2018 Biennial Budget
City of Tukwila, Washington
DEPARTMENT: Fire (11)
FUND: General
RESPONSIBLE MANAGER: Jay Wittwer
Description
DIVISION: Facilities
FUND NUMBER: 000
POSITION: Fire Chief
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.
Expenditure Summary
Fire- Facilities
203
Actual
Projected
Budget
Percent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Supplies
$ 11,761
$ 18,592
$ 23,677
$ 28,500
$ 28,500
$ 28,500
0.00%
0.00%
Services
77,943
79,850
78,853
82,360
82,360
82,360
0.00%
0.00%
Expenditure Total
$ 89,704
$ 98,442
$ 102,531
$ 110,860
$ 110,860
$ 110,860
0.00%
0.00%
203
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditure Detail - Supplies, Services and Other
Supplies include miscellaneous station supplies; services consist of utilities for each of the stations.
Fire - Facilities
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.11.522.500.31.00
Supplies - Office & Operating all stations
$ 11,424
$ 17,228
$ 23,399
$ 28,500
$ 28,500
$ 28,500
000.11.522.500.31.01
Supplies - Station 51
337
1,364
278
-
-
-
Total Supplies
11,761
18,592
23,677
28,500
28,500
28,500
000.11.522.500.42.01
Communication - Station 51 telephone
and alarm service
1,284
-
95
2,000
2,000
2,000
000.11.522.500.42.02
Communication - Station 52 telephone
and alarm service
470
428
955
1,000
1,000
1,000
000.11.522.500.42.03
Communication - Station 53 telephone
and alarm service
300
1,508
746
1,000
1,000
1,000
000.11.522.500.42.04
Communication - Station 54 telephone
and alarm service
426
571
2,919
5,000
5,000
5,000
000.11.522.500.47.01
Public Utility - Station 51 electricity
21,617
20,813
22,754
22,200
22,200
22,200
000.11.522.500.47.02
Public Utility - Station 52 electricity
2,087
1,939
3,267
6,000
6,000
6,000
000.11.522.500.47.03
Public Utility - Station 51 water, sewer,
and surface water
12,547
14,509
10,560
7,300
7,300
7,300
000.11.522.500.47.04
Public Utility - Station 52 water, sewer,
and surface water
3,764
3,966
3,702
3,550
3,550
3,550
000.11.522.500.47.07
Public Utility - Station 51 natural gas
6,143
5,061
5,841
7,100
7,100
7,100
000.11.522.500.47.08
Public Utility - Station 52 natural gas
5,296
5,305
4,262
3,000
3,000
3,000
000.11.522.500.47.09
Public Utility - Station 53 electricity
4,655
5,892
4,972
4,100
4,100
4,100
000.11.522.500.47.11
Public Utility - Station 53 natural gas
3,187
3,154
3,634
4,560
4,560
4,560
000.11.522.500.47.12
Public Utility - Station 54 water, sewer,
and surface water
3,077
3,027
2,985
3,000
3,000
3,000
000.11.522.500.47.14
Public Utility - Station 54 electricity
4,717
4,816
4,182
4,000
4,000
4,000
000.11.522.500.47.15
Public Utility - Station 54 natural gas
3,267
2,735
3,211
4,500
4,500
4,500
000.11.522.500.47.16
Public Utility - Station 53 water, sewer,
and surface water
4,487
5,277
4,767
4,050
4,050
4,050
000.11.522.500.48.01
R &M - Station 51
260
848
-
-
-
-
000.11.522.500.49.00
Misc - Alarm services
360
-
-
-
-
-
Total Services
77,943
79,850
78,853
82,360
82,360
82,360
Total Supplies, Services and Other
$ 89,704
$ 98,442
$ 102,531
$ 110,860
$ 110,860
$ 110,860
204
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Fire (11)
FUND: General
RESPONSIBLE MANAGER: Jay Wittwer
Description
DIVISION: Special Operations
FUND NUMBER: 000
POSITION: Fire Chief
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
205
Actual
Projected
Budget
Percent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Supplies
$ 7,248
$ 6,953
$ 11,746
$ 15,000
$ 8,000
$ 8,000
- 46.67%
0.00%
Services
56,110
23,821
63,903
46,351
45,133
45,581
- 2.63%
0.99%
Expenditure Total
$ 63,357
$ 30,774
$ 75,649
$ 61,351
$ 53,133
$ 53,581
- 13.40%
0.84%
205
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.11.522.201.31.00
Supplies - Office & Operating
$ 2,081
$ 2,049
$ 4,874
$ 8,000
$ 2,000
$ 2,000
000.11.522.201.35.00
Supplies - Small Tools & Minor Equipment
1,380
181
1,000
1,000
-
-
000.11.522.202.31.00
Supplies - Office & Operating
3,787
4,724
4,873
5,000
5,000
5,000
000.11.522.202.35.00
Small Tools & Minor Equipment
-
-
1,000
1,000
1,000
1,000
Total Supplies
7,248
6,953
11,746
15,000
8,000
8,000
000.11.522.201.41.01
Prof Svcs - Annual recycling event
16,937
17,712
37,760
20,000
20,000
20,000
000.11.522.201.43.00
Travel - Lodging, meals, and mileage for
hazmat related training
-
-
750
750
-
-
000.11.522.201.45.94
Rental- Equipment Replacement Fund
24,552
-
-
-
-
-
000.11.522.201.45.95
Rental- Equipment Rental 0 & M
10,775
4,921
17,133
17,101
17,883
18,331
000.11.522.201.48.00
R &M - Calibration of hazmat testing
equipment, level A suit repair
1,471
241
1,999
2,000
-
-
000.11.522.201.49.00
Misc - Tuition /registration for Hazmat
related training
1,698
947
260
500
-
-
000.11.522.202.43.00
Travel - Lodging, meals, and mileage for
rescue team related training courses
-
-
500
500
1,250
1,250
000.11.522.202.48.00
R &M - Rescue boat repairs, rescue tools
maint., air monitoring equip. calibration
500
500
500
500
000.11.522.202.49.00
Misc - Registration /tuition for specialized
rescue related training classes
676
-
5,000
5,000
5,500
5,500
Total Services
56,110
23,821
63,903
46,351
45,133
45,581
Total Supplies, Services and Other
$ 63,357
$ 30,774
$ 75,649
$ 61,351
$ 53,133
$ 53,581
206
2017 - 2018 Biennial Budget
City of Tukwila, Washington
DEPARTMENT: Fire (11)
FUND: General
RESPONSIBLE MANAGER: Jay Wittwer
Description
DIVISION: Emergency Management
FUND NUMBER: 000
POSITION: Fire Chief
This division establishes a solid foundation for emergency management in the City of Tukwila.
Expenditure Summary
Fire - Emergency Management
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
Actual
Projected
2017 Budgeted
Salaries Benefits
Budget
2018 Budgeted
Salaries Benefits
Percent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries & Wages
$ 211,893
$ 234,895
$ 262,830
$ 221,557
$ 228,222
$ 232,598
3.01%
1.92%
Personnel Benefits
54,680
61,004
64,963
61,994
65,447
69,333
5.57%
5.94%
Supplies
106,159
160,479
20,715
32,268
36,268
36,268
12.40%
0.00%
Services
27,199
64,978
14,280
12,533
21,368
22,171
70.49%
3.76%
Expenditure Total
$ 399,932
$ 521,356
$ 362,788
$ 328,352
$ 351,305
$ 360,370
6.99%
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.
Fire - Emergency Management
Position
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
BC /Emergency Mgmt Mgr
1
1
$ 133,176 $ 30,917
1
$ 135,840 $ 33,096
CERT Trainer
1
1
85,639 33,736
1
87,352 35,442
Overtime
9,406 795
9,406 795
Emergency Mgmt Total
2
2
$ 228,222 $ 65,447
2
$ 232,598 $ 69,333
207
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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 - Emergency Management
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.11.525.600.31.00
Supplies - Office & Operating
$ 21,970
$ 24,425
$ 18,798
$ 8,000
$ 12,000
$ 12,000
000.11.525.600.35.00
Small Tools & Minor Equipment
84,190
136,054
1,918
24,268
24,268
24,268
Total Supplies
106,159
160,479
20,715
32,268
36,268
36,268
000.11.525.600.41.00
Prof Svcs - Undergounding
-
514
-
-
-
-
000.11.525.600.42.00
Communication - INET and Nextel at
EOC Station 45
9,788
17,767
3,562
000.11.525.600.43.00
Travel - Parking, mileage, etc
2,893
3,217
202
-
-
-
000.11.525.600.45.94
Rental- Equipment Replacement Fund
6,112
26,336
-
-
-
-
000.11.525.600.45.95
Rental- Equipment Rental 0 & M
4,176
14,972
7,595
7,533
16,368
17,171
000.11.525.600.48.00
R &M - Fire equipment
1,702
756
272
-
-
-
000.11.525.600.49.00
Misc - Other
2,527
1,416
2,649
5,000
5,000
5,000
Total Services
27,199
64,978
14,280
12,533
21,368
22,171
Total Supplies, Services and Other
$ 133,359
$ 225,457
$ 34,996
$ 44,801
$ 57,636
$ 58,439
208
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Fire (11)
FUND: General
RESPONSIBLE MANAGER: Jay Wittwer
Description
DIVISION: Ambulance, Rescue & Aid
FUND NUMBER: 000
POSITION: Fire Chief
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, Resuce & Aid
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 & Aid
Account Number
Actual
Projected
Projected
2016
Budget
Budget
2017
Percent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Supplies
$ 28,758
$ 29,032
$ 28,669
$ 26,500
$ 26,500
$ 26,500
0.00%
0.00%
Services
27,550
9,735
8,237
8,166
16,000
16,750
95.93%
4.69%
Intergovt. Services &Taxes
142,145
154,651
178,494
166,000
211,768
216,045
27.57%
2.02%
Expenditure Total
$ 198,453
$ 193,418
$ 215,399
$ 200,666
$ 254,268
$ 259,295
26.71%
1.98%
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 & Aid
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.11.522.208.31.00
Supplies - Office & Operating
$ 2,782
$ 3,505
$ 6,419
$ -
$ -
$ -
000.11.522.208.31.01
Supplies - Operating
25,976
25,527
22,250
26,500
26,500
26,500
Total Supplies
28,758
29,032
28,669
26,500
26,500
26,500
000.11.522.208.45.94
Rental- Equipment Replacement Fund
17,834
-
-
-
-
-
000.11.522.208.45.95
Rental- Equipment Rental 0 & M
9,716
9,735
7,237
7,166
15,000
15,750
000.11.522.208.48.00
R &M - Defibrillators, backboards, blood
pressure cuff calibration
-
-
1,000
1,000
1,000
1,000
Total Services
27,550
9,735
8,237
8,166
16,000
16,750
000.11.522.230.51.01
Intergodt - Fire suppression Valley Comm
65,387
70,882
81,968
76,360
93,170
95,060
000.11.522.230.51.02
IntergoVt - Rescue /Emergency Aid
76,758
83,769
96,525
89,640
118,598
120,985
Valley Comm
Total Intergovernmental
142,145
154,651
178,494
166,000
211,768
216,045
Total Supplies, Services and Other
$ 198,453
$ 193,418
$ 215,399
$ 200,666
$ 254,268
$ 259,295
209
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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210
2017 - 2018 Biennial Budget City of Tukwila, Washington
Public Works
PuSic Works
Director(1)
Public Works Admin Support
Analyst (1) — Technician (1)
[ Maintenance
Operations
Manager (1)
a
Admin Support
Technician (2)
Superintendent
Streets (1)
(Road (2 M&O, 5)
Foreman (2 5)
r.F
M &O Specialist
15)
PMlaintenance
Worker(3)
Traffic M &O
Foreman (1)
R t �
Superintendent
Water (1)
rWater Quality
Specialist (11
M &O Sewer
Foreman (1)
M &O Specialist
(4)
Su penntendent
Sewer /Surface
Water(1)
M &C Sewer
Foreman (11
Senior M &O
Specialist (1)
,
Superintendent Superintendent
Facilities It l Fleet (1)
Facilities )_
Technician (2)
1
Lead Facilities
Custodian (1)
J
4 &O Specialist
(1.5)
Surface Water
M &O Foreman
(1.5)
Senior M &O
Specialist (1)
i ..
M &O Specialist
(5.5)
Facilities
Custodian (5)
(City Engineer
(1)
(Admin Support}
Technician (1)
Senior Program
Manager (1)
1
Fleet Traffic Eng
Technician (4) Coordinator (1)
BRIDGES Sr
Program
Manager (1)
♦
Project
anager (1)
Senior Program
Manager
Project
Manager (1)
Senior Project
Inspector (1)
Engineer (2
Project
Inspector (1)
♦
Water Sewer
Program
Manager (1i
Surface Water*
Program
Manager (1)
4Habitat Project
Manager (1)
NPDES
Coordinator (1)
r
NPDES
Inspector(1)
211
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Public Works (13)
FUND: General
RESPONSIBLE MANAGER: Bob Giberson
Description
FUND NUMBER: 000
POSITION: Director
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.
2015 -2016 Accomplishments
♦ Completed Interurban Ave S street improvements. Strategic Goal 5.
♦ Completed Thorndyke and Cascade View Safe Routes to School projects. Strategic Goal 1.
♦ Began design of 53rd Ave S Improvements (Sidewalks and Utilities). Strategic Goal 1.
♦ FASTLANE grant awarded for the Strander Boulevard Extension Project. Strategic Goal 1.
♦ Cleaned Tukwila International Blvd streetscape at higher frequency. Strategic Goal 1.
♦ Completed construction of E Marginal Way S Storm Pipe Replacement. Strategic Goal 1. Utility
Comp Plan Goal 12.1
♦ Completed additional segments of the CBD Sewer Rehabilitation Project. Strategic Goal 1. Utility
Comp Plan Goal 12.1
2017 -2018 Outcome Goals
♦ Improve pedestrian safety. Strategic Goal 1.
♦ Improve City Facilities to enhance public safety and efficiencies. Strategic Goal 4.
♦ Improve internal customer service. Strategic Goal 4.
2017 -2018 Indicators of Success
♦ Secure additional funding for Strander Blvd Extension Phase 3.
♦ Complete construction of the TUC Pedestrian /Bicycle Bridge.
♦ Complete construction of 53rd Ave S.
2017 -2018 Performance Measures
♦ Improve development permit review and approval process.
♦ Improve operations and maintenance task prioritization, tracking, and reporting.
♦ Improve engineering contracting process for capital projects.
♦ Maximize efficiency of enterprise fund utilities.
♦ Improve internal service work order tracking and reporting.
212
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Performance Measures
213
2014
Actual
2015
Actual
2016
Estimated
2017
Projection
2018
Projection
Inventory
% of City -owned streetlights repaired within 72 hours. For Seattle City
Light /Puget Sound Energy streetlights, report within 24 hours
80%
80%
80%
80%
Number of City facilities
40
40
41
41
41
Number of City employees
334
343
343
347
347
Amount of square footage for all City facilities
239,284
239,284
242,633
242,633
242,633
213
2014
Actual
2015
Actual
2016
Estimated
2017
Projection
2018
Projection
Traffic Signals & Signs
% of City -owned streetlights repaired within 72 hours. For Seattle City
Light /Puget Sound Energy streetlights, report within 24 hours
80%
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
7,500
7,500
7,500
7,500
7,500
Number of traffic signal emergency calls
30
30
30
40
40
Evaluate reflectivity of all signs once a year
75%
75%
75%
75%
75%
Number of signs maintained
4,325
4,325
4,325
4,350
4,350
% of potholes repaired within 96 hours of notice
100%
100%
100%
100%
100%
Amount of hours spent on graffiti removal (annual)
1,050
1,000
1,050
2,000
2,000
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
127
127
127
127
127
213
2017 - 2018 Biennial Budget City of Tukwila, Washington
Budget Changes Discussion
Salaries & Benefits. COLA increases were applied to salaries, and benefits were adjusted to account
for changes in healthcare and retirement. Funding for the deputy public works director has been
reallocated to the Technology & Innovation Services (TIS) department to fill the Business Analyst
position. The GIS coordinator has also been moved to the TIS department. Additionally, the street
maintenance worker position has gone from 0.5 FTE to a 1.00 FTE.
Services. Budget of $110,000 for property insurance was transferred from the Finance department to
Public Works. In 2016 the cost was charged to this department but the budget resided in the Finance
department. Additionally, utility accounts were increased to reflect actual charges.
Capital. Facility maintenance includes the costs to purchase an auto scrubber floor machine for $7,500
in 2017. The street department has $28,500 in capital for a raised pavement marker (yellow and white
buttons) applicator in 2017.
Expenditure Summary
Public Works Department
Public Works Department
Expenditures By Type
Actual
Projected
2016
Budget
2018
Percent Change
Expenditures By Program
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Administration
$ 546,101
$ 556,303
$ 566,910
$ 596,899
$ 451,699
$ 462,586
- 24.33%
2.41%
Maintenance Administration
352,156
365,410
376,879
380,407
393,700
405,204
3.49%
2.92%
Engineering
444,861
537,691
581,752
715,142
643,477
660,377
- 10.02%
2.63%
Development Services
446,540
459,902
463,493
470,399
486,910
501,198
3.51%
2.93%
Facility Maintenance
1,405,244
1,501,951
1,608,138
1,654,419
1,826,853
1,846,684
10.42%
1.09%
Street Maintenance
2,614,100
2,826,851
2,957,703
3,162,762
3,109,593
3,149,644
-1.68%
1.29%
Department Total
$ 5,809,002
$ 6,248,108
$ 6,554,875
$ 6,980,028
$ 6,912,232
$ 7,025,693
-0.97%
1.64%
Public Works Department
Expenditures By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Salaries & Wages
$ 2,628,979
$ 2,579,318
$ 2,777,311
$ 2,932,732
$ 2,779,896
$ 2,834,174
-5.21%
1.95%
Personnel Benefits
924,089
964,920
1,120,054
1,184,487
1,182,013
1,246,042
-0.21%
5.42%
Supplies
310,985
337,389
410,283
437,431
425,700
425,700
-2.68%
0.00%
Services
1,936,403
2,359,608
2,247,220
2,425,378
2,488,624
2,519,778
2.61%
1.25%
Intergovt. Svcs & Taxes
48
44
6
-
-
-
0.00%
0.00%
Capital Outlays
8,498
6,829
-
-
36,000
-
0.00%
0.00%
Department Total
$ 5,809,002
$ 6,248,108
$ 6,554,875
$ 6,980,028
$ 6,912,232
$ 7,025,693
-0.97%
1.64%
214
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Public Works Director
1
1
$ 156,791 $ 41,703
1
$ 159,927 $ 43,407
Deputy Public Works Director
1
0
- -
0
- -
Maintenance Operations Manager
1
1
134,150 41,741
1
136,833 43,620
Engineer - Development
2
2
199,709 73,058
2
203,703 76,590
Project Inspector
1
1
75,828 41,411
1
77,345 43,901
City Engineer
1
1
137,828 34,994
1
140,585 36,305
Senior Program Manager
1
1
118,077 47,821
1
120,439 50,296
Senior Project Inspector
1
1
82,253 35,425
1
83,898 37,363
Traffic Engineering Coordinator
1
1
81,417 42,530
1
83,045 45,047
GIS Coordinator
1
0
- -
0
- -
Public Works Analyst
1
1
101,311 36,907
1
103,338 38,725
Admin Support Specialist
3
2
117,361 48,163
2
119,708 50,660
Admin Support Technician
1
2
125,075 72,327
2
127,576 76,680
Maint & Ops Superintendent
1
1
97,296 45,734
1
99,242 48,341
Facilities Ops Technician
2
1
72,413 25,132
1
73,861 26,362
Facilities Maint Technician
0
1
57,241 37,645
1
58,386 40,054
Lead Facilities Custodian
1
1
63,953 23,448
1
65,232 24,643
Facilities Custodian
5
5
291,957 136,108
5
297,796 143,844
Maint & Ops Superintendent
1
1
95,908 45,459
1
97,826 48,046
Maint & Ops Foreman
1.5
1.5
121,887 51,748
1.5
124,324 54,553
Traffic Operations Foreman
1
1
80,509 42,161
1
82,120 44,671
Maint & Ops Specialist
5
5
345,982 163,542
5
352,902 172,903
Maintenance Worker
2.5
3
156,949 84,333
3
160,088 89,407
Extra Labor
45,000 3,443
45,000 3,443
Overtime
21,000 1,606
21,000 1,606
Clothing Allowance
- 5,575
- 5,575
Department Total
36
34.5
$ 2,779,896 $1,182,013
34.5
$2,834,174 $1,246,042
215
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
Expenditures
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Salaries
$ 2,585,362
$ 2,516,972
$ 2,724,311
$ 2,870,979
$ 2,713,896
$ 2,768,174
Extra Labor
28,390
27,683
39,908
45,723
45,000
45,000
Overtime
15,227
34,663
13,093
16,030
21,000
21,000
FICA
195,948
193,290
235,320
212,957
206,696
210,729
Pension
235,633
261,542
304,027
308,918
325,847
332,364
Industrial Insurance
44,176
48,294
53,727
66,107
68,170
75,161
Healthcare
443,652
452,051
513,374
590,330
575,725
622,213
Unemployment
1,617
6,745
10,805
-
-
-
Clothing Allowance
3,064
2,999
2,801
6,175
5,575
5,575
Total Salaries & Benefits
3,553,068
3,544,238
3,897,365
4,117,219
3,961,908
4,080,215
Supplies
271,860
324,216
384,197
418,750
408,250
408,250
Small tools
39,126
13,172
26,087
18,681
17,450
17,450
Total Supplies
310,985
337,389
410,283
437,431
425,700
425,700
Professional services
40,818
60,206
32,971
125,400
34,900
34,900
Communication
9,243
10,315
8,604
10,150
13,450
13,450
Travel
1,318
2,746
607
3,883
4,700
4,700
Advertising
-
438
463
1,500
1,500
1,500
Operating rentals
503,468
594,415
440,201
571,629
460,779
466,737
Insurance
38,416
35,455
142,260
35,455
131,560
134,036
Utilities
1,169, 391
1,358,951
1,386,827
1,425,826
1,527,100
1,549,720
Repair and maintenance
165,463
280,345
221,434
230,300
279,400
279,500
Miscellaneous
8,286
16,739
13,853
21,235
35,235
35,235
Total Services
1,936,403
2,359,608
2,247,220
2,425,378
2,488,624
2,519,778
Excise Taxes
48
44
6
-
-
-
Capital
8,498
6,829
-
-
36,000
-
Tota l Other
8,546
6,873
6
-
36,000
-
Total Public Works
$ 5,809,002
$ 6,248,108
$ 6,554,875
$ 6,980,028
$ 6,912,232
$ 7,025,693
216
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Public Works (13)
FUND: General
RESPONSIBLE MANAGER: Bob Giberson
Description
DIVISION: Administration
FUND NUMBER: 000
POSITION: Director
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 utility enterprise funds. 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
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
Actual
Projected
2017 Budgeted
Salaries Benefits
Budget
2018 Budgeted
Salaries Benefits
Percent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries & Wages
$ 405,002
$ 414,776
$ 417,283
$ 438,480
$ 316,783
$ 323,119
- 27.75%
2.00%
Personnel Benefits
116,424
117,877
131,696
138,049
98,488
102,925
- 28.66%
4.50%
Supplies
10,815
8,118
8,000
8,000
9,000
9,000
12.50%
0.00%
Services
13,860
15,532
9,931
12,370
27,428
27,543
121.73%
0.42%
Expenditure Total
$ 546,101
$ 556,303
$ 566,910
$ 596,899
$ 451,699
$ 462,586
- 24.33%
2A1%
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
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Public Works Director
1
1
$ 156,791 $ 41,703
1
$ 159,927 $ 43,407
Deputy Public Works Director
1
0
- -
0
- -
Public Works Analyst
1
1
101,311 36,907
1
103,338 38,725
Admin Support Technician
1
1
58,680 19,878
1
59,854 20,793
Total
4
3
$ 316,783 $ 98,488
3
$ 323,119 $ 102,925
217
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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.
Public Works - Administration
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.13.543.100.31.00
Supplies - Repairs & Maintenance
$ 10,815
$ 8,118
$ 7,000
$ 7,000
$ 8,000
$ 8,000
000.13.543.100.31.01
Supplies - Office Equipment
-
-
1,000
1,000
1,000
1,000
Total Supplies
10,815
8,118
8,000
8,000
9,000
9,000
000.13.543.100.41.00
Prof Svcs - Cable franchise service
renewal
6,355
8,125
4,723
000.13.543.100.42.00
Communication - Phone and postage
1,277
1,458
1,189
650
1,500
1,500
000.13.543.100.43.00
Travel - Mileage, meals, parking
499
218
2
100
200
200
000.13.543.100.45.00
Rental - Copier
2,550
2,550
2,337
2,650
2,650
2,650
000.13.543.100.45.94
Rental - Equipment Replacement Fund
269
270
135
270
10
10
000.13.543.100.45.95
Rental - Equipment 0 & M
893
753
500
500
768
783
000.13.543.100.48.00
R &M - Plotter, copier and KIP copier
-
257
-
100
100
100
000.13.543.100.48.01
R &M - 800 MHZ radio
1,350
1,080
990
1,100
1,200
1,300
000.13.543.100.49.00
Misc - Memberships, registrations, and
training
583
820
55
1,000
1,000
1,000
000.13.543.100.49.08
Misc - Credit card fees
84
-
-
1,000
-
-
000.13.543.100.49.51
CenturyLink /Comcast Franchise
Negotiations
-
-
-
-
20,000
20,000
000.13.543.100.49.50
Misc - Advertising /printing expenses for
-
-
-
5,000
-
-
City's clean -up events
Total Services
13,860
15,532
9,931
12,370
27,428
27,543
Total Supplies and Services
$ 24,675
$ 23,650
$ 17,931
$ 20,370
$ 36,428
$ 36,543
218
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Public Works (13)
FUND: General
RESPONSIBLE MANAGER: Bob Giberson
Description
DIVISION: Maintenance Administration
FUND NUMBER: 000
POSITION: Director
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 Administration
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 Administration
Position
Description
Actual
Projected
2017 Budgeted
Salaries Benefits
Budget
2018 Budgeted
Salaries Benefits
Precent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries & Wages
$ 245,880
$ 252,012
$ 254,783
$ 252,720
$ 259,225
$ 264,410
2.57%
2.00%
Personnel Benefits
92,445
99,501
107,015
105,664
114,067
120,300
7.95%
5.46%
Supplies
2,367
3,067
5,000
5,000
5,000
5,000
0.00%
0.00%
Services
11,464
10,830
10,081
17,023
15,408
15,494
-9.49%
0.56%
Expenditure Total
$ 352,156
$ 365,410
$ 376,879
$ 380,407
$ 393,700
$ 405,204
3.49%
2.92%
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 Administration
Position
Description
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Maintenance Operations Manager
1
1
$ 134,150 $ 41,741
1
$ 136,833 $ 43,620
Admin Support Specialist
1
2
125,075 72,327
2
127,576 76,680
Admin Support Technician
1
0
- -
0
- -
Total
3
3
$ 259,225 $ 114,067
3
$ 264,410 $ 120,300
219
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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 Administration
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.13.543.101.31.00
Supplies - Office & Operating
$ 2,322
$ 1,760
$ 3,250
$ 3,250
$ 3,250
$ 3,250
000.13.543.101.31.01
Supplies - Office Equipment
-
1,307
1,000
1,000
1,000
1,000
000.13.543.101.35.00
Small Tools & Minor Equipment
45
-
750
750
750
750
Total Supplies
2,367
3,067
5,000
5,000
5,000
5,000
000.13.543.101.41.00
Prof Svcs - Consultant services
22
22
-
1,000
500
500
000.13.543.101.42.00
Communication -
656
720
723
-
750
750
000.13.543.101.43.00
Travel - Mileage, meals, parking
10
233
213
300
300
300
000.13.543.101.45.00
Rental - Copiers at Minkler and George
1,993
1,993
1,831
7,700
7,000
7,000
Long Buildings
000.13.543.101.45.94
Rental - Equipment Replacement Fund
1,979
1,979
1,270
1,979
527
527
000.13.543.101.45.95
Rental - Equipment 0 & M
5,319
4,542
4,009
4,009
4,296
4,382
000.13.543.101.49.00
Misc - Memberships, registrations, and
training
1,485
1,340
2,035
2,035
2,035
2,035
Total Services
11,464
10,830
10,081
17,023
15,408
15,494
Total Supplies and Services
$ 13,830
$ 13,897
$ 15,081
$ 22,023
$ 20,408
$ 20,494
220
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Public Works (13)
FUND: General
RESPONSIBLE MANAGER: Bob Giberson
Description
DIVISION: Engineering
FUND NUMBER: 000
POSITION: Director
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 - Eng'neering
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 - Engineering
Position
Description
Actual
Projected
2017 Budgeted
Salaries Benefits
Budget
2018 Budgeted
Salaries Benefits
Precent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries & Wages
$ 265,052
$ 353,667
$ 402,722
$ 415,944
$ 419,575
$ 427,967
0.87%
2.00%
Personnel Benefits
82,765
116,589
121,867
149,198
161,720
169,962
8.39%
5.10%
Supplies
38,214
5,808
8,000
8,000
8,000
8,000
0.00%
0.00%
Services
58,830
61,626
49,163
142,000
54,181
54,448
- 61.84%
0.49%
Expenditure Total
$ 444,861
$ 537,691
$ 581,752
$ 715,142
$ 643,477
$ 660,377
- 10.02%
2.63%
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 - Engineering
Position
Description
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
City Engineer
1
1
$ 137,828 $ 34,994
1
$ 140,585 $ 36,305
Senior Program Manager
1
1
118,077 47,821
1
120,439 50,296
Senior Project Inspector
1
1
82,253 35,425
1
83,898 37,363
Traffic Engineering Coordinator
0
1
81,417 42,530
1
83,045 45,047
GIS Coordinator
1
0
- -
0
- -
Clothing Allowance
- 950
- 950
Total
4
4
$ 419,575 $ 161,720
4
$ 427,967 $ 169,962
221
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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- Engineering
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.13.543.130.31.00
Supplies - Office & Operating
$ 6,743
$ 5,808
$ 7,000
$ 7,000
$ 7,000
$ 7,000
000.13.543.130.35.00
Small Tools & Minor Equipment
1,500
-
1,000
1,000
1,000
1,000
000.13.543.130.35.01
Small Tools & Minor Equipment - 800Mhz
29,971
-
-
-
-
-
Total Supplies
38,214
5,808
8,000
8,000
8,000
8,000
000.13.543.130.41.00
Prof Svcs - Consultant services for project
management, computer support, traffic
counts, surveying and transportation
modeling, screening for compliance with
14,440
22,693
17,500
118,400
28,400
28,400
ESA, peer reviews, traffic items not
covered elsewhere, Development's annual
water testing
000.13.543.130.41.02
Prof Svcs - Traffic Modeling
17,056
11,269
9,539
-
-
-
000.13.543.130.42.00
Communication - Phone service, Nextel
and postage
2,012
2,212
2,052
2,000
2,300
2,300
000.13.543.130.43.00
Travel - Mileage, meals, parking
199
2,147
217
783
1,500
1,500
000.13.543.130.44.00
Advertising
-
-
463
-
-
-
000.13.543.130.45.94
Rental - Equipment Replacement Fund
5,157
1,546
1,096
1,546
1,088
1,088
000.13.543.130.45.95
Rental - Equipment 0 & M
15,383
13,894
11,271
11,271
13,893
14,160
000.13.543.130.48.00
R &M - Copier repairs and maintenance
785
943
1,025
2,000
1,000
1,000
000.13.543.130.49.00
Misc - Memberships, prof. licenses, trng,
software, subscriptions /publications
3,799
6,923
6,000
6,000
6,000
6,000
Total Services
58,830
61,626
49,163
142,000
54,181
54,448
Total Supplies and Services
$ 97,044
$ 67,435
$ 57,163
$ 150,000
$ 62,181
$ 62,448
222
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Public Works (13)
FUND: General
RESPONSIBLE MANAGER: Bob Giberson
Description
DIVISION: Development Services
FUND NUMBER: 000
POSITION: Director
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
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
Actual
Projected
2017 Budgeted
Salaries Benefits
Budget
2018 Budgeted
Salaries Benefits
Precent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries & Wages
$ 329,741
$ 333,822
$ 330,047
$ 336,106
$ 343,218
$ 349,902
2.12%
1.95%
Personnel Benefits
116,799
126,080
133,446
134,293
143,693
151,296
7.00%
5.29%
Expenditure Total
$ 446,540
$ 459,902
$ 463,493
$ 470,399
$ 486,910
$ 501,198
3.51%
2.93%
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
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Engineer - Development
2
2
$ 199,709 $ 73,058
2
$ 203,703 $ 76,590
Project Inspector
1
1
75,828 41,411
1
77,345 43,901
Admin Support Technician
1
1
58,680 28,286
1
59,854 29,867
Overtime
9,000 689
9,000 688
Clothing Allowance
- 250
- 250
Total
4
4
$ 343,218 $ 143,693
4
$ 349,902 $ 151,296
223
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Public Works (13)
FUND: General
RESPONSIBLE MANAGER: Bob Giberson
Description
DIVISION: Facility Maintenance
FUND NUMBER: 000
POSITION: Director
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 41 facilities including restrooms in City parks,
throughout the City, consisting of approximately 242,633 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
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
Actual
Projected
2017 Budgeted
Salaries Benefits
Budget
2018 Budgeted
Salaries Benefits
Precent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries & Wages
$ 509,797
$ 513,482
$ 551,311
$ 591,977
$ 583,860
$ 595,517
-1.37%
2.00%
Personnel Benefits
195,499
210,837
252,105
268,617
270,142
285,320
0.57%
5.62%
Supplies
73,692
65,411
80,192
83,900
93,200
93,200
11.08%
0.00%
Services
626,255
712,220
724,530
709,925
872,151
872,647
22.85%
0.06%
Capital Outlays
-
-
-
-
7,500
-
0.00%
- 100.00%
Expenditure Total
$1,405,244
$ 1,501,951
$1,608,138
$1,654,419
$ 1,826,853
$ 1,846,684
10.42%
1.09%
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
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Maint & Ops Superintendent
1
1
$ 97,296 $ 45,734
1
$ 99,242 $ 48,341
Lead Facilities Custodian
1
1
63,953 23,448
1
65,232 24,643
Facilities Ops Technician
2
1
72,413 25,132
1
73,861 26,362
Facilities Maintenance Technician
0
1
57,241 37,645
1
58,386 40,054
Facilities Custodian
5
5
291,957 136,108
5
297,796 143,844
Overtime
1,000 76
1,000 76
Clothing Allowance
- 2,000
- 2,000
Total
9
9
$ 583,860 $ 270,142
9
$ 595,517 $ 285,320
224
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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 - Facility Maintenance
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.13.518.300.31.00
Supplies - Operating
$ 2,340
$ 3,589
$ 3,200
$ 3,200
$ 3,200
$ 3,200
000.13.518.300.31.01
Supplies - Repairs & Maintenance
27,596
23,851
33,792
37,500
37,500
37,500
000.13.518.300.31.02
Supplies - Custodial
42,135
36,920
40,700
40,700
50,000
50,000
000.13.518.300.35.00
Small Tools & Minor Equipment
1,621
1,050
2,500
2,500
2,500
2,500
Total Supplies
73,692
65,411
80,192
83,900
93,200
93,200
000.13.518.300.41.00
Prof Svcs - Consultant services
inspections - boiler, roof, architectural
1,309
1,033
93
2,000
2,000
2,000
000.13.518.300.42.00
Communication - Nextel phones and
pagers, Alarm system monitoring at
facilities
3,880
4,659
3,200
3,200
4,600
4,600
000.13.518.300.45.00
Rental - scaffolding, pumps, A/C units,
heaters, new copier lease at G Long,
Lease of Records Center
86,018
89,252
85,906
99,950
100,000
100,000
000.13.518.300.45.94
Rental - Equipment Replacement Fund
16,860
16,013
10,695
16,013
2,759
2,759
000.13.518.300.45.95
Rental - Equipment 0 & M
27,838
27,219
28,313
28,313
29,987
30,483
000.13.518.300.46.04
Insurance
-
-
106,805
-
106,805
106,805
000.13.518.300.47.00
Public Utility - Facilities electricity,
330,842
4,121
4,187
359,449
1,000
1,000
000.13.518.300.47.21
Public Utility - Electricity
-
229,890
190,639
-
240,000
240,000
000.13.518.300.47.22
Public Utility - Gas
-
32,493
23,597
-
35,000
35,000
000.13.518.300.47.25
Public Utility - Water /Sewer
-
68,123
71,187
-
75,000
75,000
000.13.518.300.47.26
Public Utility - Surface Water
-
20,243
11,640
-
24,000
24,000
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
158,968
218,797
187,705
200,000
250,000
250,000
000.13.518.300.49.00
Misc - Memberships, licenses, tuitions for
541
378
563
1,000
1,000
1,000
Certified Building Operators
Total Services
626,255
712,220
724,530
709,925
872,151
872,647
000.13.594.180.64.00
Capital
-
-
-
-
7,500
-
Total Other
-
-
-
-
7,500
-
Total Supplies, Services and Other
$ 699,948
$ 777,631
$ 804,722
$ 793,825
972,851
$ 965,847
225
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Public Works (16)
FUND: General
RESPONSIBLE MANAGER: Bob Giberson
Description
DIVISION: Street Maintenance
FUND NUMBER: 000
POSITION: Director
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
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
Actual
Projected
2017 Budgeted
Salaries Benefits
Budget
2018 Budgeted
Salaries Benefits
Precent Change
Expenditures
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries & Wages
$ 873,506
$ 711,558
$ 821,166
$ 897,505
$ 857,234
$ 873,259
-4.49%
1.87%
Personnel Benefits
320,157
294,036
373,925
388,666
393,902
416,239
1.35%
5.67%
Supplies
185,898
254,984
309,091
332,531
310,500
310,500
-6.63%
0.00%
Services
1,225,993
1,559,401
1,453,515
1,544,060
1,519,456
1,549,646
-1.59%
1.99%
Intergovt. Services & Taxes
48
44
6
-
-
-
0.00%
0.00%
Capital Outlays
8,498
6,829
-
-
28,500
-
0.00%
- 100.00%
Expenditure Total
$ 2,614,100
$ 2,826,851
$ 2,957,703
$ 3,162,762
$ 3,109,593
$ 3,149,644
-1.68%
1.29%
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
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Maint & Ops Superintendent
1
1
$ 95,908 $ 45,459
1
$ 97,826 $ 48,046
Traffic Operations Coordinator
1
0
- -
0
- -
Maint & Ops Foreman
1.5
1.5
121,887 51,748
1.5
124,324 54,553
Traffic Operations Foreman
1
1
80,509 42,161
1
82,120 44,671
Maint & Ops Specialist
5
5
345,982 163,542
5
352,902 172,903
Maintenance Worker
2.5
3
156,949 84,333
3
160,088 89,407
Extra Labor
45,000 3,443
45,000 3,443
Overtime
11,000 842
11,000 842
Clothing Allowance
- 2,375
- 2,375
Total
12
11.5
$ 857,234 $ 393,902
11.5
$ 873,259 $ 416,239
226
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditure Detail - Supplies, Services and Other
Supplies include miscellaneous operating supplies and small tools specific to roadway maintenance.
Services include rental of equipment, utilities for city owned roadways, and repair & maintenance, among
others.
Public Works - Street Maintenance/Admin
Account Number
Actual
2014 2015
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.16.542.900.31.00
Supplies - Office & Operating
$ 649
$ 429
$ 1,000
$ 1,000
$ 1,000
$ 1,000
Total Supplies
4,231
649
429
1,000
1,000
1,000
1,000
000.16.542.900.41.00
Prof Svcs - Membership, testing fees
494
390
390
-
-
-
Total Services
600
494
390
390
-
-
-
Total Supplies and Services
$ 1,143
$ 819
$ 1,390
$ 1,000
$ 1,000
$ 1,000
Public Works - Street Maintenance /General Services
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.16.543.300.31.00 Supplies - Office & Operating
$ 5,663
$ 6,866
$ 4,000
$ 4,000
$ 5,000
$ 5,000
000.16.543.300.35.00 Small Tools & Minor Equipment
4,143
613
4,231
4,231
3,000
3,000
Total Supplies
9,806
7,479
8,231
8,231
8,000
8,000
000.16.543.300.41.00 Professional Services - Consultant
services
-
4,255
-
600
600
600
000.16.543.300.41.02 Professional Services - Physicals and
hearing tests
622
491
555
500
500
500
000.16.543.300.42.00 Communication - Phone bills and Nextel
cell phones
7
-
-
2,500
2,500
2,500
000.16.543.300.43.00 Travel - Mileage, meals and lodging to
attend mtgs, workshops, seminars
573
148
175
2,000
2,000
2,000
000.16.543.300.44.00 Advertising - Seasonal help and
replacement staff
-
438
-
1,500
1,500
1,500
000.16.543.300.45.94 Rental - Equipment replacement
191,482
246,408
97,035
198,725
69,720
69,720
000.16.543.300.45.95 Rental - Equipment 0 & M
147,227
187,996
195,303
195,303
224,681
229,775
000.16.543.300.46.00 Insurance - WCIA
38,416
-
35,455
35,455
-
-
000.16.543.300.46.01 Insurance - WCIA
-
35,455
-
-
24,755
27,231
000.16.543.300.48.00 R &M - Maintenance of general use tools
and equipment
-
-
-
500
500
500
000.16.543.300.49.00 Miscellaneous - Licenses, tuition, clothing
1,795
7,278
5,200
5,200
5,200
5,200
Total Services
380,122
482,469
333,723
442,283
331,956
339,526
Total Supplies and Services
$ 389,928
$ 489,948
$ 341,954
$ 450,514
$ 339,956
$ 347,526
227
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Public Works - Street Maintenance /Roadway
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.16.542.300.31.01
Supplies - Operating
$ 12,494
$ 32,737
$ 38,902
$ 44,000
$ 39,000
$ 39,000
000.16.542.300.35.00
Small Tools & Minor Equipment
150
5,881
11,515
4,000
4,000
4,000
Total Supplies
12,644
38,618
50,417
48,000
43,000
43,000
000.16.542.300.41.00
Professional Services - 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
500
-
500
3,400
3,400
3,400
000.16.542.300.47.00
Public Utility - Utility charges specifically
from street projects
62
36
42
100
100
100
000.16.542.300.47.01
Public Utility - Surface water fees
500,052
-
-
604,727
-
-
000.16.542.300.47.02
Public Utility - Waste Management
180
5,603
12,182
15,000
10,000
10,000
Disposal
000.16.542.300.47.26
Public Utility - Surface water fees
-
624,454
718,022
-
754,000
776,620
000.16.542.300.48.00
R &M - Repairs of saw cuts and grinder
sharpening
7,841
100
100
100
Total Services
500,795
637,934
730,746
623,527
767,800
790,420
000.16.594.430.64.00
Machinery and Equipment
-
-
-
-
28,500
-
000.16.594.440.64.00
Machinery and Equipment
-
6,829
-
-
-
-
Total Other
-
6,829
-
-
28,500
-
Total Supplies, Services and Other
$ 513,439
$ 683,381
$ 781,163
$ 671,527
$ 839,300
$ 833,420
Public Works - Street Maintenance /Structures
228
Actual
Projected
Budget
Account Number
2014
2015
2016
2016
2017
2018
000.16.542.500.31.01
Supplies - Repairs & Maintenance
$ 53
$ -
$ 1,181
$ 1,000
$ 1,000
$ 1,000
Total Supplies
53
-
1,181
1,000
1,000
1,000
000.16.542.500.48.00
R &M - Structures & Bridges repairs done
by outside vendors
-
1,000
1,500
1,500
1,500
Total Services
-
-
1,000
1,500
1,500
1,500
Total Supplies and Services
$ 53
$ -
$ 2,181
$ 2,500
$ 2,500
$ 2,500
228
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Public Works - Street Maintenance/Lighting
Account Number
Actual
2014 2015
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.16.542.630.31.01
Supplies - Repairs & Maintenance
$ 35,619
$ 21,980
$ 21,402
$ 30,000
$ 25,000
$ 25,000
000.16.542.630.35.00
Small Tools & Minor Equipment
1,235
-
-
500
500
500
Total Supplies
168,500
36,854
21,980
21,402
30,500
25,500
25,500
000.16.542.630.41.00
Professional Ser ces - Utility one call
locating senAces
476
436
171
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
234,667
-
-
320,000
100
100
100
City Light & Puget Sound Energy
64,387
89,550
000.16.542.630.47.21
Public Utility - Electricity
-
232,073
260,137
-
264,000
264,000
000.16.542.630.47.22
Public Utility - Gas
-
5,626
656
-
6,000
6,000
Total Services
20,000
235,143
238,135
260,964
320,600
270,600
270,600
Total Supplies and Services
$ 271,997
$ 260,115
$ 282,366
$ 351,100
$ 296,100
$ 296,100
Public Works - Street Maintenance/Traffic Control
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.16.542.640.31.01 Supplies - Repairs & Maintenance
$ 93,226
$ 154,226
$ 166,000
$ 166,000
$ 166,000
$ 166,000
000.16.542.640.35.00 Small Tools & Minor Equipment
375
3,508
2,500
2,500
2,500
2,500
Total Supplies
93,600
157,734
168,500
168,500
168,500
168,500
000.16.542.640.41.00 Professional Services - Signal light share
of utility one call locating services
300
10,078
300
100
100
100
000.16.542.640.42.00 Communication - Signal phone lines,
1,411
1,265
1,440
1,800
1,800
1,800
Sprint access card for laptops
$ 9,871
$ 10,300
$ 10,300
$ 10,300
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
64,387
89,550
000.16.542.640.47.21 Public Utility - Electricity
-
77,756
61,621
-
80,000
80,000
000.16.542.640.47.22 Public Utility - Gas
-
425
-
-
1,000
1,000
000.16.542.640.48.00 R &M - Repairs, interlocal for major
emergencies, pole replacement
-
43,315
20,000
20,000
20,000
20,000
Total Services
65,798
132,839
83,061
111,550
103,000
103,000
Total Supplies and Services
$ 159,398
$ 290,573
$ 251,561
$ 280,050
$ 271,500
$ 271,500
Public Works - Street Maintenance /Snow & Ice Control
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.16.542.660.31.01
Supplies
$ 7,603
$ 468
$ 9,871
$ 10,000
$ 10,000
$ 10,000
Total Supplies
7,603
468
9,871
10,000
10,000
10,000
000.16.542.660.43.00
Travel - Mileage, meals, parking
37
-
-
300
300
300
Total Services
37
-
-
300
300
300
Total Supplies and Services
$ 7,641
$ 468
$ 9,871
$ 10,300
$ 10,300
$ 10,300
229
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Public Works - Street Maintenance/Roadside
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.16.542.670.31.00 Supplies - Office & Operating
$ 19,546
$ 10,442
$ 11,396
$ 17,000
$ 12,000
$ 12,000
000.16.542.670.31.01 Supplies -Tree Replacement
53
208
1,124
6,000
6,000
6,000
000.16.542.670.35.00 Small Tools & Minor Equipment
86
2,120
207
1,200
1,200
1,200
Total Supplies
19,685
12,770
12,727
24,200
19,200
19,200
000.16.542.670.41.00 Professional Services - Testing sweeping
materials for hazardous wastes
45
1,413
32,000
2,200
2,200
2,200
000.16.542.670.43.00 Travel - Mileage, meals, and parking
-
-
-
100
100
100
000.16.542.670.47.00 Public Utility - Electric, gas, and irrigation
utilities.
22,151
1,556
811
7,000
1,500
1,500
000.16.542.670.47.02 Public Utility - Transfer station fees,
recovery & disposal of Freon, electronics
recycling
17,048
16,925
30,000
30,000
30,000
30,000
000.16.542.670.47.25 Public Utility - Water
-
41,183
2,106
-
7,000
7,000
000.16.542.670.48.00 R &M - Rockery repairs by outside vendor
4,360
6,557
1,937
500
500
500
000.16.542.670.48.01 R &M - Contractor for tree removal by
outside vendor
-
-
-
3,000
3,000
3,000
Total Services
43,605
66,078
34,854
42,800
42,800
42,800
000.16.542.670.53.00 Excise Tax
48
44
44
-
-
-
Total Intergovernmental
48
44
44
-
-
-
Total Supplies, Services and Other
$ 63,337
$ 78,892
$ 47,625
$ 67,000
$ 62,000
$ 62,000
Public Works - Street Maintenance/Video & Fiber
Account Number
Actual
Projected
Budget
Account Number
2014
2015
2016
2016
2017
2018
000.16.542.800.31.00
Supplies - Office & Operating
$ 4,630
$ 15,464
$ 30,079
$ 36,800
$ 30,000
$ 30,000
000.16.542.800.35.00
Small Tools & Minor Equipment
-
-
3,384
2,000
2,000
2,000
Total Supplies
R &M - Sidewalk repairs
4,630
15,464
33,463
38,800
32,000
32,000
000.16.542.800.48.00
R &M - Video & Fiber electronic
calibration, repairs to testing equipment
-
1,556
8,777
1,500
1,500
1,500
Total Services
$ 372
-
1,556
-
1,500
1,500
1,500
Total Supplies and Services
$ 4,630
$ 17,020
$ 33,463
$ 40,300
$ 33,500
$ 33,500
Public Works - Street Maintenance /Sidewalks
230
Actual
Projected
Budget
Account Number
2014
2015
2016
2016
2017
2018
000.16.542.610.31.01
Supplies - Office & Operating
$ 372
$ 42
$ 2,300
$ 2,300
$ 2,300
$ 2,300
Total Supplies
372
42
2,300
2,300
2,300
2,300
000.16.542.610.48.00
R &M - Sidewalk repairs
-
-
8,777
-
-
-
Total Services
-
-
8,777
-
-
-
Total Supplies and Services
$ 372
$ 42
$ 11,077
$ 2,300
$ 2,300
$ 2,300
230
2017 - 2018 Biennial Budget City of Tukwila, Washington
Human Resources
Human Resources
Director
(1)
Human Resources
Technician
(1)
Human Resources
Analyst
(2)
J
231
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Human Resources (04)
FUND: General
RESPONSIBLE MANAGER: Stephanie Brown -Smith
Description
FUND NUMBER: 000
POSITION: Director
The Human Resources Department provides internal 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.
2015 -2016 Accomplishments
♦ Completed Anti - Harassment Training City -wide — 1st quarter. Strategic Goal No. 4.
♦ Completed the Citywide Accident Prevention Program update and implementation - 4 quarter.
Strategic Goal No. 4.
♦ Implemented citywide vacation accrual change from an annual accrual system to a monthly
accrual system — 1St quarter. — Strategic Goal No. 4.
♦ Completed and implemented Citywide Safety plan and education requirements. Strategic Goal
No. 4.
♦ Completed HR Operations Overview — 4th quarter. Strategic Goal No. 4.
2017 -2018 Outcome Goals
♦ Implement City -wide Performance Management System. Strategic Goal No. 4.
♦ Implement City wide Training Program. Strategic Goal No. 4.
♦ Continue work on Lean Process Improvement to increase efficiencies. Strategic Goal No. 4.
2017 -2018 Indicators of Success
♦ Implement training program Citywide by end of 2nd quarter.
♦ Implement training on new performance management system for all employees by end of 3rd
quarter.
Performance Measures
Human Resources
2014 Actual
2015 Actual
2016 Projected
2017 Projected
2018 Projected
Vacancies Advertised
37
30
45
60
60
Applications Processed
1,100
800
1,464
1,700
1,800
232
2017 - 2018 Biennial Budget City of Tukwila, Washington
Budget Change Discussion:
Salaries & Benefits. COLA increases were applied to salaries, and benefits were adjusted to account
for changes in healthcare and retirement.
Supplies. Supplies were increased $3,500 in 2017 for ongoing costs for key card supplies. The budget
was also increased $3,800 in 2017 only to purchase two fire proof file cabinets. These costs were not
included from the 2018 budget.
Services. Several lines in this category were adjusted to reflect actual usage as well as for inflation.
Professional services line was increased $2,500 in 2017 and 2018 for consulting work to develop safety
compliance plans. It is anticipated that most of the work will be completed in 2017 and the project
completed in 2018.
Expenditure Summary
Human Resources
Expenditures By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Salaries & Wages
$ 390,560
$ 404,342
$ 416,599
$ 416,808
$ 411,299
$ 419,405
- 1.32%
1.97%
Personnel Benefits
126,115
134,672
146,271
144,016
156,659
164,728
8.78%
5.15%
Supplies
8,960
8,219
7,358
7,517
14,817
11,017
97.11%
- 25.65%
Services
125,108
72,110
129,774
105,988
123,433
132,933
16.46%
7.70%
Department Total
$ 650,743
$ 619,343
$ 700,001
$ 674,329
$ 706,208
$ 728,083
4.73%
3.10%
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
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Human Resources Director
1
1
$ 151,561 $ 40,930
1
$ 154,592 $ 42,611
Human Resources Analyst
1
2
184,185 84,872
2
187,869 89,602
Human Resources Assistant
1
0
- -
0
- -
Human Resources Technician
1
1
69,553 30,392
1
70,944 32,051
Civil Service Commissioners L &I
5
5
Extra Labor
6,000 459
6,000 459
Department Total
4
4
$ 411,299 $ 156,659
4
$ 419,405 $ 164,728
233
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.04.518.100.31.00
Supplies - Office
$ 6,299
$ 6,325
$ 4,125
$ 3,417
$ 10,717
$ 6,917
000.04.518.100.31.02
Supplies - Safety
1,068
487
1,499
1,500
1,500
1,500
000.04.518.110.31.00
Supplies - Office and Operating
1,594
1,348
575
2,600
1,000
1,000
000.04.518.110.31.43
Supplies - Meals and Refreshments
-
59
1,159
-
1,600
1,600
Total Supplies
8,960
8,219
7,358
7,517
14,817
11,017
000.04.518.100.41.00
Prof Svcs - Misc training, investigations,
and background check and fees
52,235
17,720
32,401
13,000
30,000
30,000
000.04.518.100.41.02
Prof Svcs - General safety and training
1,274
1,846
2,600
2,000
4,500
2,500
000.04.518.100.41.03
Prof Svcs - Labor relations,
negotiations /mediations for bargaining
units and potential grievances and /or Civil
31,551
371
30,020
30,000
15,000
25,000
Service hearings
000.04.518.100.41.04
Prof Svcs - Employee Assistance Program
8,155
8,224
8,500
9,075
9,075
9,075
000.04.518.100.41.05
Prof Svcs - NEOGOV Software
-
-
8,550
9,500
9,500
9,500
000.04.518.100.42.00
Communication - Postage
-
7
-
-
50
50
000.04.518.100.43.00
Travel - Meals, Parking, Mileage, Lodging
for WAPELRA and NPELRA
1,266
2,542
1,074
1,500
3,000
3,000
000.04.518.100.44.00
Advertising - Advertising job openings
2,003
2,875
4,599
1,000
6,000
6,000
000.04.518.100.45.00
Rental - Rentals /leases
2,087
2,087
2,099
2,108
2,108
2,108
000.04.518.100.48.00
R &M - Eden software, copier maintenance
2,642
12,062
2,790
5,105
14,000
15,500
000.04.518.100.49.00
Misc - Citywide anti - harassment training
1,161
1,414
(160)
-
-
-
000.04.518.100.49.01
Misc - Annual memberships for various
organizations
1,230
1,125
1,510
1,000
1,200
1,200
000.04.518.100.49.02
Misc - Printing of department forms and
new employee packets
-
190
1,450
1,450
500
500
000.04.518.100.49.03
Misc - Registrations for conferences and
training
2,218
617
1,386
2,000
2,000
2,000
000.04.518.110.41.00
Prof Svcs - Public Safety Testing quarterly
fees, Promotional Testing Fees, Legal
16,176
19,305
29,555
22,500
22,500
22,500
Fees
000.04.518.110.44.00
Advertising - Advertising for non-
commissioned, lateral police and
firefighters positions
150
150
1,000
1,000
250
250
000.04.518.110.45.00
Rental - Room rentals and other expenses
for testing for non - commissioned positions
2,925
1,575
1,650
4,000
3,000
3,000
000.04.518.110.49.00
Misc - Conference registration for
34
750
750
750
750
Commissioners
Total Services
125,108
72,110
129,774
105,988
123,433
132,933
Total Supplies, Services and Other
$ 134,068
$ 80,329
$ 137,132
$ 113,505
$ 138,250
$ 143,950
234
2017 - 2018 Biennial Budget City of Tukwila, Washington
r
r � r
Fiscal Coordinator
Claims /Payroll
(1)
1
Fiscal
Specialist
Payroll (1)
Fiscal
Specialist
Claims (1)
t
Finance
Finance
Director (1)
Deputy
Finance
Director (1)
Fiscal
Coordinator (1)
4 1
Fiscal
Specialist
Treasury (1)
I
4 1
Fiscal
Specialist
Utilities (1)
I
Fiscal Support
Technician
Senior Fiscal
Coordinator (1)
Fiscal
Coordinator (1)
1
4 Fiscal Specialist
Business
Licenses (1)
J
235
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Finance (05)
FUND: General
RESPONSIBLE MANAGER: Peggy McCarthy
Description
FUND NUMBER : 000
POSITION: Director
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.
2015 -2016 Accomplishments
♦ Obtained debt funding for the Interurban Avenue South and Boeing Access Road Bridge projects.
Strategic Goal 4.
♦ Assisted in planning and outreach for public safety bond measure that was placed on the November
2016 ballot. Strategic Goal 4.
♦ Revised and enhanced the juror /witness fee reimbursement process by allowing jurors and
witnesses to be reimbursed on the day of service. The new process also allows jurors and
witnesses to donate their reimbursement to the Tukwila Pantry in lieu of receiving funds. Strategic
Goal 4.
♦ Revamped the Adult Entertainer License Application process shortening the time required to
process adult entertainment dancers. 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.
♦ Implemented new industry standards for transactions processing including compliance with new
requirements for chipped credit cards. Strategic Goal 4.
♦ Developed Finance Strategic Plan and Operational Overview. Strategic Goal 4.
2017 -2018 Outcome Goals
♦ Continue to implement LEAN and HPO methods to enhance efficiencies and service levels
especially with fixed asset accounting, indirect cost allocation model, and a new chart of accounts.
Strategic Goal 4.
♦ Implement action items identified in the Finance Department Strategic Plan and Operational
Overview. Strategic Goal 4.
♦ Issue and manage debt for Public Safety Plan. Strategic Goal 4.
♦ Develop staff by adding training opportunities where possible. Strategic Goal 4.
♦ Develop new tools for enhanced reporting, long -range financial planning and process
improvements. Strategic Goal 4.
♦ Assure continuity of operations through succession planning, staff training and development, and
policies and procedure documentation. Strategic Goal 4.
236
2017 - 2018 Biennial Budget City of Tukwila, Washington
♦ 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.
2017 -2018 Indicators of Success
♦ Financing is obtained and managed for the Public Safety Plan.
♦ Current bond rating is maintained or raised to the next level.
♦ 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. Chart of accounts allows for easier
financial reporting for revenues, grants, and provides consistent coding for costs.
♦ Expanded knowledge within department of each major financial function; ability to perform functions
by more than one person.
♦ 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 December 31, 2017.
Performance Measures
Finance
237
Actual
2014
2015
Estimated
2016
Projected
2017
2018
Customer Service
Number of utility accounts served
7,479
7,511
7,520
7,530
7,540
Number of utility bills generated
39,456
39,757
39,852
39,950
40,050
Accounts Payable and Accounts
Receivable
# of voucher payments
7,707
6,578
6,407
5,000
5,000
Average # of calendar days for AP to review,
approve, and pay vouchers
10
9
7
6
6
# of accounts receivable invoices issued
819
864
632
651
651
Average days from revenue recognition to
collection
88
10
15
23
23
Effectiveness, outcomes, and efficiency
% monthly financial reports issued by the
middle of the subsequent month
(expenditure reports)
N/A
N/A
85%
95%
95%
237
2017 - 2018 Biennial Budget City of Tukwila, Washington
Budget Change Discussion:
Salaries and Benefits. COLA and step increases were applied to salaries, and benefits were adjusted
to account for changes in healthcare and retirement. Extra labor was increased for front desk cashiering
support and special projects.
Supplies. Supplies were increased $5,000 in 2017 to purchase office equipment to enhance ergonomics
and operations.
Services. Several lines in this category were adjusted to reflect usage as well as for inflation.
Professional Services line was increased $15,000 to account for increase in audit costs, $106,000 of
property insurance was transferred to the Public Works facilities division, claims and judgment expenses
were reduced by $68,000 to reflect improved claims experience.
Expenditure Summary
Finance
Expenditures By Type
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
10 Salaries & Wages
$ 1,017,109
$ 995,579
$ 987,212
$ 1,099,242
$ 1,122,774
$ 1,143,844
2.14%
1.88%
20 Personnel Benefits
354,834
356,221
414,399
422,994
448,187
470,778
5.96%
5.04%
30 Supplies
13,274
17,647
22,344
19,296
24,000
24,000
24.38%
0.00%
40 Services
759,744
815,967
946,383
1,198,468
1,043,851
1,094,399
- 12.90%
4.84%
50 Intergovt. Svcs & Taxes
1
1
-
-
-
-
0.00%
0.00%
Department Total
$ 2,144,962
$ 2,185,415
$ 2,370,338
$ 2,740,000
$ 2,638,812
$ 2,733,020
- 3.69%
3.57%
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
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Finance Director
1
1
$ 150,367 $ 45,118
1
$ 153,374 $ 47,142
Deputy Finance Director
1
1
121,346 40,993
1
123,773 42,942
Senior Fiscal Coordinator
1
1
86,456 39,908
1
88,185 42,078
Fiscal Coordinator
3
3
300,017 108,844
3
306,018 114,070
Fiscal Specialist
5
5
336,021 169,090
5
342,741 178,727
Fiscal Support Technician
1
1
59,277 28,421
1
60,463 30,006
Extra Labor
60,000 765
60,000 765
Overtime
9,289 2,048
9,289 2,048
Unemployment Compensation
- 13,000
- 13,000
Department Total
12
12
$1,122,774 $ 448,187
12
$1,143,844 $ 470,778
238
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.05.514.230.31.00 Supplies - Office
$ 13,274
$ 17,228
P$ 18,296
$ 19,296
$ 19,000
$ 19,000
000.05.514.230.31.01 Supplies - Central Supplies
-
153
-
-
-
-
000.05.514.230.35.00 Small Tools & Equipment - Equipment to
improve functionality and processes
-
265
4,048
5,000
5,000
Total Supplies
13,274
17,647
22,344
19,296
24,000
24,000
000.05.514.230.41.00 Prof Svcs - Annual audit from State of WA
94,613
115,901
161,486
150,000
165,000
165,000
Auditor's Office, Consulting services
000.05.514.230.41.01 Prof Svcs - Microflex sales tax auditing
program
1,681
10,840
5,111
5,000
5,000
5,000
000.05.514.230.42.00 Communications - Postage, delivery
service, shipping
254
288
727
1,000
1,000
1,000
000.05.514.230.43.00 Travel - Meals, parking, mileage for
2,231
2,662
5,466
5,000
10,000
10,000
WFOA, PSFOA, software training
000.05.514.230.45.00 Rental - Copier lease
3,410
3,283
2,944
2,700
3,500
3,500
000.05.514.230.46.00 Insurance - City -wide liability insurance
282,576
7,371
7,372
455,000
8,100
13,100
000.05.514.230.46.01 Insurance - Liability insurance
-
' 303,876
330,968
-
343,726
385,999
000.05.514.230.46.04 Insurance - Property insurance
-
27,645
-
-
-
-
000.05.514.230.48.00 R &M - Folding machine, other equipment,
vault, Eden software annual maintenance
54,540
57,278
59,781
62,500
65,625
68,900
000.05.514.230.49.00 Misc - Annual memberships, GFOA,
22,947
13,217
65,331
61,900
45,900
45,900
WFOA, armor car service, registrations
000.05.514.230.49.03 Misc - Claims & judgments
288,047
261,316
300,000
450,000
382,000
382,000
000.05.514.230.49.08 Misc - PPI credit card fees
9,445
12,290
7,197
5,368
14,000
14,000
Total Services
759,744
815,967
946,383
1,198,468
1,043,851
1,094,399
000.05.514.230.53.00 Ext Taxes & Assmnts - Excise Taxes
1
1
-
-
-
Total Intergovernmental
1
1
-
-
-
-
Total Supplies, Services and Other
$ 773,019
$ 833,614
$ 968,727
$1,217,764
$1,067,851
$1,118,399
239
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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240
2017 - 2018 Biennial Budget
City of Tukwila, Washington
DEPARTMENT: Non - Departmental Expenses (20)
FUND: General
RESPONSIBLE MANAGER: Peggy McCarthy
Description
FUND NUMBER: 000
POSITION: Finance Director
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
TRANSFERS OUT -- From the General Fund to the Following Funds
Actual
Projected
2016
Budget
2018
Percent Change
Expenditures By Type
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
00 Transfers Out
$ 8,800,080
$ 5,560,846
$ 5,070,992
$ 5,225,831
$ 5,237,691
$ 9,539,621
0.23%
82.13%
Department Total
$ 8,800,080
$ 5,560,846
$ 5,070,992
$ 5,225,831
$ 5,237,691
$ 9,539,621
0.23%
82.13%
TRANSFERS OUT -- From the General Fund to the Following Funds
241
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
103 Residential Street
$ 100,000
$ 474,000
$ 200,000
$ 200,000
$ -
$ -
104 Arterial Street
2,850,000
1,700,000
1,551,000
1,551,000
1,800,000
3,000,000
105 Contingency
-
127,000
100,000
100,000
-
-
2 "" Debt Service
3,150, 080
2,759,846
2,649,992
2,874,831
2,686,004
5,848,580
301 Land & Park Acquisition
-
-
70,000
-
184,000
122,000
303 General Government Improvements
200,000
200,000
200,000
200,000
200,000
200,000
411 Golf Course
600,000
300,000
300,000
300,000
300,000
300,000
611 Firemen's Pension
-
-
-
-
67,687
69,041
TOTAL
$ 6,900,080
$ 5,560,846
$ 5,070,992
$ 5,225,831
$ 5,237,691
$ 9,539,621
241
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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2017 - 2018 Biennial Budget
City of Tukwila, Washington
Technology & Innovation Services
Technology &
Innovation
Services Director
(1)
Business
Analyst/Program
Manager (1)
Technical Services
Team Lead (1)
Senior
Technology
Specialist (2)
Database Systems
Administrator
(1)
C
GIS Coordinator
(1)
J
Senior Systems
Administrator (1)
Systems
Administrator (1)
243
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Technology Services (12)
FUND: General
RESPONSIBLE MANAGER: Joseph Todd
Description
FUND NUMBER: 000
POSITION: Director
The Technology Services (TS) 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 TS
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.
2015 -2016 Accomplishments
♦ Implemented Dual factor authentication for Police. Strategic Goal 4.
♦ Created transparency in processing of Public Records search criteria, making sure multi -
departmental sources had input and agreement in the process. Strategic Goal 1 & 5.
♦ New Kyocera's Multi- Function Printers (MFP) installed in: Attorney's Office, TS Department,
Professional Standards Office, and Mayor's Office. Moving to these systems resulted in
demonstrable financial savings to the City. Strategic Goal 4 & 5.
♦ The new PinPoint Scan application on the four new MFPs' increased productivity for users for
quicker scan workflows. Strategic Goal 5.
♦ Deployed Kodak i2620 scanners in the Court for the New 0-Court system speeding up the
process of moving paper documents to the 0-Court cloud application. Strategic Goal 4.
♦ Implemented System Center Configuration Manager (SSCM) making it now possible to push
software updates to user desktops remotely. Strategic Goal 4.
♦ Upgraded AirWatch to ensure the City has the right software platform to manage mobile devices
in the field for application and software updates. Strategic Goal 4.
♦ Installed Mitel phone system upgrade. Strategic Goal 1 & 5.
♦ Updated computing use policy to incorporate the strategy of cloud- first - mobile only environment.
Strategic Goal 1, 4 & 5.
♦ Worked with City Clerk, Municipal Court, and vendor to procure, install, configure, and implement
upgraded version of Laserfische /RIO that augments current abilities. Strategic Goal 1, 4, & 5.
♦ Financial system upgraded (Eden). Strategic Goal 4.
♦ Coordinated TRAKiT upgrade. Strategic Goal 4.
♦ Assisted vendor with upgrade of eTRAKiT. Strategic Goal 4.
♦ Installed and configured web adaptor to support King County accessing our published map
services. Strategic Goal 1, 4 & 5.
♦ Upgraded ArcGIS for Server and key workstations. Strategic Goal 1, 4 & 5.
♦ Migrated City Laserfische data off of Windows Server 2003 (Microsoft ended support) and
configured CrimeReports from Rain -Data to Windows Server 2012 moving our infrastructure away
from and outdated server. Strategic Goal 1, 4 & 5.
♦ Refined import of contractor's information from Eden to TRAKiT to try to streamline processes
and cut out duplicate work in Community Development department. Strategic Goal 1, 4.
♦ Implemented phase 1 GIS Single Source addressing to ensure that the City has one complete
source for all addresses in the City in a single repository. Strategic Goal 1, 4 & 5.
244
2017 - 2018 Biennial Budget City of Tukwila, Washington
♦ Created departmental user mappings to ensure we are delivering the right capabilities for the
users. Strategic Goal 4.
♦ Implemented Office 365. Strategic Goal 4.
♦ Deployed new Cisco appliance for data encryption between the City and the Washington State
Patrol to allow for delivery of secure criminal justice data to the City. Strategic Goal 4.
♦ Assisted with Police Department project which involved purchase, configuration, and installation
of new hardware to support the new records management software. Strategic Goal 4.
♦ Implemented gigabit line for City access to internet based cloud applications. Strategic Goal 4.
2017 -2018 Outcome Goals
♦ Implement the City's cloud -first strategy to ensure application scalability, redundancy, disaster
recovery. Strategic Goal 4, 5.
♦ Optimize our GIS system and provide integration with customer facing and frontline employee
systems. Strategic Goal 1, 4.
♦ Formalize and implement sourced help desk model for 1 and 2 level work and move core team to
level 3 support and one on one support for the departments. Strategic Goal 4.
♦ Refresh aging computing technology through lease agreements. Strategic Goal 4.
♦ Implement network redundancy CISCO and SABEY Strategic Goal 4.
♦ Deploy and increase usage of SharePoint and Skype for Business; all products previously
purchased by the City but unused. Strategic Goal 4.
♦ Implement IT Service Management to efficiently deliver support and services to departments and
users. Strategic Goal 4.
♦ Move City of Tukwila file shares to office 365 cloud service. Strategic Goal 4.
♦ Deploy new cell phone use policy. Strategic Goal 4.
♦ Update in -car systems for the Police Department and other staff in the field to take advantage of
tablet technology and reduce total cost of hardware. Strategic Goal 1 & 4.
♦ Move video evidence off premises to the Taser cloud for both in -car and body camera systems.
Strategic Goal 1 & 4.
♦ Deploy new capabilities to cellular devices for Public Works to increase efficiencies. Strategic
Goal 1 & 4.
♦ Deploy connected student capabilities with Tukwila School District. Strategic Goal 2.
♦ Implement IT Customer Portal to ensure all departments have one place to request and consume
IT services. Strategic Goal 4.
2017 -2018 Indicators of Success
♦ At least two major on- premises systems deployed to the cloud.
♦ Decrease TS response time for request for assistance and help desk tickets by 35 %.
♦ Connect at least four City of Tukwila applications to our GIS addressing service providing one
source for addressing, mapping, and location data for City of Tukwila employees and citizens.
♦ Reduce expensive on premises storage of data by 30 %, thereby reducing cost.
♦ Technology Stakeholders Group held once a month.
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2017 - 2018 Biennial Budget
City of Tukwila, Washington
♦ 100% of all systems updated to current software version.
♦ Service Level Agreements applied to 100% of services delivered by TS
♦ Optimize at least 20 business processes that directly benefit the comm
♦ Obtain the goal of zero unplanned downtime for two years.
♦ Increase collaboration across the City of Tukwila through usage of
applications.
♦ Provide quarterly reports to the City Council regarding progress and
benefit, increased productivity, and efficiencies gained.
unity.
Office 365 collaboration
results relating to public
246
2017 - 2018 Biennial Budget City of Tukwila, Washington
Budget Change Discussion
Salaries & Benefits. COLA increases were applied to salaries, and benefits were adjusted to account
for changes in healthcare and retirement. The half -time IT specialist from the Police department was
transferred from Police to this department and increased to a full -time position. A new position of Business
Analyst is added to improve software application integration. Additionally, the GIS specialist was
transferred to Technology Services from Public Works to support GIS integration City -wide.
Supplies. A decrease in supplies budget was transferred to the services line to fund the technology
refresh program of leasing computers on a three year rotation including maintenance and support.
Services. Increases in services include the technology refresh mentioned above, enhancements to GIS
systems, outsourcing of the help desk to allow staff time to work on more significant technology services,
cloud hosting of applications and an upgrade of applications to support hardware rollout and monitoring.
Expenditure & Revenue Summary
Technology & Innovation Services
Expenditure Detail - Salaries and Benefits
Salaries are based on actual costs for existing positions and include a cost of living adjustment per
contract agreements.
Technoloav & Innovation Services
Position
Description
Actual
Projected
2017 Budgeted
Salaries Benefits
Budget
2018 Budgeted
Salaries Benefits
Percent Change
Expenditures By Type
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Salaries & Wages
$ 558,000
$ 568,318
$ 710,278
$ 537,172
$ 871,792
$ 889,178
62.29%
1.99%
Personnel Benefits
208,283
214,753
248,809
228,171
365,637
385,103
60.25%
5.32%
Supplies
47,523
98,005
94,857
138,266
6,266
16,266
- 95.47%
159.59%
Services
352,899
330,790
278,478
278,145
740,125
750,125
166.09%
1.35%
Capital Outlays
68,006
34,417
7,286
10,000
43,000
-
330.00%
0.00%
Department Total
$ 1,234,710
$ 1,246,282
$ 1,339,708
$ 1,191,754
$ 2,026,820
$ 2,040,672
70.07%
0.68%
Expenditure Detail - Salaries and Benefits
Salaries are based on actual costs for existing positions and include a cost of living adjustment per
contract agreements.
Technoloav & Innovation Services
Position
Description
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
IT Director
1
1
$ 150,367 $ 48,967
1
$ 153,374 $ 51,299
Systems Administrator
1
1
95,615 43,001
1
97,528 45,370
Senior /Info Technology Specialist
3
3
232,895 114,496
3
237,553 120,979
Database Administrator
1
1
92,952 42,364
1
94,811 44,681
Business Analyst
0
1
110,076 38,752
1
112,278 40,615
GIS Coordinator
0
1
93,263 35,262
1
95,128 37,000
IT System Administrator
0
1
94,123 42,796
1
96,005 45,160
Extra Labor
2,500 -
2,500 -
Department Total
6
9
$ 871,792 $ 365,637
9
$ 889,178 $ 385,103
247
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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.
Technology & Innovation Services
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
000.12.518.880.31.00 Supplies -Office & Operating
$ 4,534
$ 6,963
$ 3,756
$ 3,500
$ 6,266
$ 16,266
000.12.518.880.31.01 Supplies- Repair
-
12
1,982
2,000
-
-
000.12.518.880.31.43 Supplies -Food
-
657
34
266
-
-
000.12.518.880.31.44 Supplies- Training
-
-
500
500
-
-
000.12.518.880.35.00 Small Tools & Equip. - Computer parts
26,409
83,093
86,161
87,500
-
-
000.12.518.880.35.01 Small Tools - Nextel
-
1,561
1,500
1,500
-
-
000.12.518.880.35.02 Small Tools- Network
16,580
5,718
925
43,000
-
-
Total Supplies
47,523
98,005
94,857
138,266
6,266
16,266
000.12.518.880.41.00 Prof Svcs - Transition costs, help desk
sourcing, Puget Sound Access
-
-
-
-
304,686
314,686
000.12.518.880.41.01 Prof Svcs - Technical support
82,044
32,450
3,712
1,000
-
-
000.12.518.880.42.00 Communication - connectivity expense,
repair & maint. for tech. items
3,801
10,553
26
7,700
120,900
120,900
000.12.518.880.42.01 Communication - City -wide cell phone
service
51,608
45,614
44,170
40,000
-
-
000.12.518.880.42.02 Communication - telephone charges
55,981
56,923
44,325
60,000
-
-
000.12.518.880.42.03 Communication
3,309
-
9,507
-
-
-
000.12.518.880.43.00 Travel - Meals, Parking, Mileage, Lodging
for conferences: ACCIS, Active, Accela
925
342
1,501
1,500
11,500
11,500
000.12.518.880.45.00 Rental - Technology Refresh
39
39
16
-
150,000
150,000
000.12.518.880.45.94 Rental - Equipment Replacement Fund
1,833
1,833
1,833
1,833
1,339
1,339
000.12.518.880.45.95 Rental - Equipment Rental 0 & M
1,843
1,757
7,110
4,612
2,500
2,500
000.12.518.880.48.00 R &M - Office & Network Equipment
(296)
28,051
4,441
3,000
-
-
000.12.518.880.48.01 R &M - Telephone maintenance
-
-
28,500
28,500
2,000
2,000
000.12.518.880.48.02 R &M - Puget Sound Access (Televise
15,373
-
25,000
25,000
-
-
Council Meeting)
000.12.518.880.49.00 Misc - Computer system component
upgrades
25,727
29,657
18,596
15,000
-
-
000.12.518.880.49.01 Misc - Software new and upgrade
purchases, Microsoft Enterprise License
98,959
122,520
87,926
88,000
122,000
122,000
000.12.518.880.49.02 Misc - Registrations for conferences and
training
11,028
249
-
-
13,200
13,200
000.12.518.880.49.03 Misc - Registrations for conferences and
training
725
625
315
500
12,000
12,000
000.12.518.880.49.44 Misc - Training
-
175
1,500
1,500
-
-
Total Services
352,899
330,790
278,478
278,145
740,125
750,125
000.12.594.180.64.02 Capital - Machinery & equipment
68,006
34,417
7,286
10,000
43,000
Total Other
68,006
34,417
7,286
10,000
43,000
-
Total Supplies, Services and Other
$ 468,428
$ 463,212
$ 380,621
$ 426,411
$ 789,391
$ 766,391
248
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Mayor's Office
FUND: Lodging Tax Fund
RESPONSIBLE MANAGER: Brandon Miles
Description
FUND NUMBER: 101
POSITION: Business Relations Manager
This fund consists of proceeds from a special excise tax on lodging charges and is used to promote
tourism (both day and overnight) within the City (Chapter 67.28 RCW).
2015 -2016 Accomplishments
♦ Continued 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.
♦ Completed transition of Seattle Southside Visitor Services (SSVS) to Seattle Southside
Regional Tourism Authority (SSRTA).
♦ Transferred SSVS assets to SSRTA.
♦ Continued efforts to market Seattle Southside as a premier travel destination resulted in 83,616
(in the cities of Tukwila, SeaTac, and Des Moines) room nights and $31.2 million generated in
direct tourist spending.
♦ Transitioned administration of lodging tax funds from SSVS to Mayor's Staff.
♦ Conducted review of operating procedures for Lodging Tax Advisory Committee and updated as
needed.
♦ Completed research on day marketing activities, including identifying consultant to assist in
creating a day marketing strategy.
2017 -2018 Outcome Goals
♦ Complete, launch, and implement strategy, branding, and marketing campaign to promote
Tukwila businesses to Puget Sound residents.
♦ Continue collaborative marketing initiative for overnight tourists with the cities of Des Moines
and SeaTac, via Seattle Southside Regional Tourism Authority.
♦ Explore other activities and events to bring to the City to generate more sales for hotels,
restaurants, retailers, and entertainment establishments.
2017 -2018 Indicators of Success
♦ Launch and implement day marketing campaign.
♦ Identification and recruitment of new activities, festivals, and events to bring to the City.
♦ Increased sales at hotels, restaurants, and entrainment establishments.
249
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Revenue and Expenditure Summary
Tourism
250
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Operating Revenue
Hotel /Motel Taxes
$ 596,781
$ 677,971
$ 711,000
$ 630,000
$ 733,000
$ 755,000
16.35%
3.00%
Total General Revenue
596,781
677,971
711,000
630,000
733,000
755,000
16.35%
3.00%
Intergovernmental Revenue
834,137
862,011
-
-
-
-
0.00%
0.00%
Miscellaneous Revenue
Investment Earnings
555
711
738
-
3,000
3,000
0.00%
0.00%
Other Misc Revenue
8,580
10,788
-
-
-
-
0.00%
0.00%
Total Miscellaneous Revenue
9,135
11,499
738
-
3,000
3,000
0.00%
0.00%
Total Revenue
1,440,053
1,551,482
711,738
630,000
736,000
758,000
16.83%
2.99%
Operating Expenditures
Salaries & Wages
325,180
320,890
-
-
-
-
0.00%
0.00%
Personnel Benefits
97,877
99,082
-
-
-
-
0.00%
0.00%
Supplies
28,189
33,559
500
-
5,000
5,000
0.00%
0.00%
Services
1,010,877
952,751
392,483
392,500
717,500
632,500
82.80%
- 11.85%
IntergoJt Services & Taxes
-
-
-
-
-
-
0.00%
0.00%
Total Operating Expenditures
1,462,123
1,406,281
392,983
392,500
722,500
637,500
84.08%
- 11.76%
Capital Expenditures
Capital Outlay
14,533
-
-
-
-
-
0.00%
0.00%
Total Capital Expenditures
14,533
-
-
-
-
-
0.00%
0.00%
Indirect cost allocation
102,498
97,925
35,000
35,000
35,700
36,414
2.00%
2.00%
Total Expenditures
1,579,154
1,504,207
427,983
427,500
758,200
673,914
77.36%
- 11.12%
Beginning Fund Balance
714,946
575,845
623,120
389,674
906,875
884,675
132.73%
-2.45%
Change in Fund Balance
(139,101)
47,275
283,755
202,500
(22,200)
84,086
- 110.96%
- 478.77%
Ending Fund Balance
$ 575,845
$ 623,120
$ 906,875
$ 592,174
$ 884,675
$ 968,761
49.39%
9.50%
250
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditure Detail - Supplies and Services
Supplies include miscellaneous supplies. Services include marketing costs to attract visitors to the
area, Seattle Southside Regional Tourism Authority (SSRTA), and potential requests by third parties.
Historical data represented here is prior to the formation of SSRTA.
Tourism
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
101.00.557.300.31.00 Supplies - Office & Operating
$ 25,892
$ 33,326
$ 500
$ -
$ -
$ -
101.00.557.302.31.00 Supplies -Office and Operating
2,297
184
-
-
-
-
101.00.557.303.31.00 Supplies - Meals and Refreshments
-
48
-
-
-
-
Total Supplies
28,189
33,559
500
-
-
-
101.00.557.300.41.02 Prof Svcs - Public relations
17,500
10,000
22,500
-
-
-
101.00.557.300.41.03 Prof Svcs - Mailhandlers & Cascade E-
57,960
76,223
Commerce, SeaTac Visitor Center staff
101.00.557.300.41.12 Prof Svcs - Website development and
maintenance, SliceHost, DMAI
23,551
24,549
-
-
-
-
Empowerment, event calculator
101.00.557.300.42.00 Communication - Sprint, MCI, Eblast
35,235
19,393
-
-
-
-
101.00.557.300.42.01 Communication - Postage
36,589
13,598
-
-
-
-
101.00.557.300.43.00 Travel - Parking, meals, mileage, air travel
18,539
19,999
-
-
-
-
101.00.557.300.45.00 Rental - Office equipment leases
52,452
23,682
-
-
-
-
101.00.557.300.45.94 Rental - Equipment Replacement Fund
1,500
1,650
-
-
-
-
101.00.557.300.45.95 Rental - Equipment Rental 0 & M
2,090
2,368
-
-
-
-
101.00.557.300.48.00 R &M - Equipment repairs and maint.
148
82
-
-
-
-
101.00.557.300.49.00 Misc
32,348
38,127
-
-
-
-
101.00.557.300.49.01 Misc - Printing
1,265
3,197
-
-
-
-
101.00.557.300.49.08 Misc - PPI credit card fees
668
1,078
-
-
-
-
101.00.557.301.44.10 Marketing - Washington State Visitor's
Guide, Scenic Byways, AAA, online
advertising, Rotary
171,659
179,360
-
-
-
-
101.00.557.301.44.11 Marketing - Starfire Sports
31,772
25,000
-
-
-
-
101.00.557.301.44.12 Marketing - Social media ad buys,
research, Experience WA ad, stock
photos, Green Rubino contract
65,362
66,818
-
-
-
-
101.00.557.301.44.15 Marketing - Tourism map, planners
-
38,756
-
-
-
-
101.00.557.302.41.00 Prof Svcs - Conversion Study & SSRTA
25,112
1,363
-
-
-
-
101.00.557.302.41.01 Prof Svcs - SW King County Chamber
20,000
-
-
-
-
-
101.00.557.302.41.02 Prof Svcs - Public relations
-
54
-
-
-
-
101.00.557.302.41.05 Museum of Flight
35,000
36,795
-
-
-
-
101.00.557.302.41.06 Prof Svcs - Agency staff
85,424
63,986
-
-
-
-
101.00.557.302.42.00 Communication - Postage
3,833
1,691
-
-
-
-
101.00.557.302.43.00 Travel - Mileage, parking, etc.
-
147
-
-
-
-
101.00.557.302.49.00 Misc - Misc incidental costs
25
-
-
-
-
-
101.00.557.303.44.10 Advertising - SeaTac marketing projects
172,843
185,086
-
-
-
-
101.00.557.303.44.11 Advertising - Mall shuttle
120,000
119,750
-
-
-
-
Total Services
1,010,877
952,751
22,500
-
-
-
101.00.594.570.64.03 Capital - Machinery and Equipment
14,533
-
-
-
-
-
Total Other
14,533
-
-
-
-
-
Total Supplies, Services and Other
$1,053,599
$ 986,310
$ 23,000
$ -
$ -
$ -
251
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditure Detail - Supplies and Services
Data presented here is related to the Lodging Tax Advisory Committee (LTAC).
LTAC
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
101.00.557.300.31.00 Supplies - Office & Operating
$ -
$ -
$ 500
$ -
$ 5,000
$ 5,000
Total Supplies
-
-
500
-
5,000
5,000
101.00.557.300.41.02 Prof Svcs - Public relations
-
-
22,500
-
-
-
101.00.557.300.42.00 Communication - Sprint, MCI, Eblast
-
-
(127)
-
-
-
101.00.557.300.43.00 Travel - Parking, meals, mileage, air travel
-
-
2,500
-
10,000
10,000
101.00.557.300.49.00 Misc
-
-
-
-
20,000
20,000
101.00.557.301.41.00 Prof Svcs
-
-
-
-
167,500
100,000
101.00.557.301.44.00 Marketing
-
-
-
-
150,000
150,000
101.00.557.302.41.00 Prof Svcs - Conversion Study & SSRTA
-
-
337,500
337,500
270,000
202,500
101.00.557.302.41.01 Prof Svcs - SW King County Chamber
-
-
-
20,000
-
-
101.00.557.302.41.03 Prof Svcs - Community Events
-
-
-
-
100,000
150,000
101.00.557.302.41.05 Museum of Flight
-
-
35,000
35,000
-
-
101.00.557.302.43.00 Travel - Mileage, parking, etc.
-
-
148
-
-
-
101.00.557.302.49.00 Misc - Misc incidental costs
-
-
279
-
-
-
101.00.557.303.44.10 Advertising - SeaTac marketing projects
-
-
(6,000)
-
-
-
101.00.557.300.47.26 Advertising - Mall shuttle
-
-
683
-
-
-
Total Services
-
-
392,483
392,500
717,500
632,500
Total Supplies, Services and Other
$ -
$ -
$ 392,983
$ 392,500
$ 722,500
$ 637,500
252
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: N/A
FUND: Contingency Fund
RESPONSIBLE MANAGER: Peggy McCarthy
Description
DIVISION: N/A
FUND NUMBER: 105
POSITION: Director
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 on -going 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
Continaency Fund
253
Actual
Projected
Budget
%Change
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Operating Revenue
Investment Earnings
$ 8,539
$ 38,805
$ 28,772
$ 1,816
$ 20,000
$ 20,000
1001.32%
0.00%
Transfers In
-
127,000
100,000
-
-
-
0.00%
0.00%
Total Revenue
8,539
165,805
128,772
1,816
20,000
20,000
1001.32%
0.00%
Operating Expenses
Transfers Out
-
350,000
-
-
-
-
0.00%
0.00%
Total Expenses
-
350,000
-
-
-
-
0.00%
0.00%
Beginning Fund Balance
5,762,932
5,771,471
5,587,275
5,701,816
5,716,048
5,736,048
0.25%
0.35%
Change in Fund Balance
8,539
(184,196)
128,772
1,816
20,000
20,000
1001.32%
0.00%
Ending Fund Balance
$ 5,771,471
$ 5,587,275
$ 5,716,048
$ 5,703,632
$ 5,736,048
$ 5,756,048
0.57%
0.35%
253
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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254
2017 - 2018 Biennial Budget
City of Tukwila, Washington
DEPARTMENT: Police
FUND: Drug Seizure Fund
RESPONSIBLE MANAGER: Mike Villa
Description
FUND NUMBER: 109
POSITION: Chief of Police
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
255
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Operating Revenue
Miscellaneous Revenue
Investment Earnings
$ 32
$ 70
$ 16
$ -
$ -
$ -
0.00%
0.00%
2012 JAG Grant
6,500
-
-
-
-
-
0.00%
0.00%
Seizure Revenue
47,509
6,895
528,461
60,000
60,000
60,000
0.00%
0.00%
Total Misc. Revenue
54,042
6,966
528,476
60,000
60,000
60,000
0.00%
0.00%
Transfers In
-
-
-
-
-
-
0.00%
0.00%
Total Revenue
54,042
6,966
528,476
60,000
60,000
60,000
0.00%
0.00%
Operating Expenses
Supplies
16,998
6,271
2,245
3,000
3,000
3,000
0.00%
0.00%
Services
32,574
55,243
41,835
12,000
12,000
12,000
0.00%
0.00%
Intergodt Services & Taxes
-
-
30,000
30,000
30,000
30,000
0.00%
0.00%
Total Operating Expenses
49,572
61,514
74,080
45,000
45,000
45,000
0.00%
0.00%
Capital Outlay
18,292
-
-
-
-
-
0.00%
0.00%
Total Capital Expenses
18,292
-
-
-
-
-
0.00%
0.00%
Total Expenses
67,864
61,514
74,080
45,000
45,000
45,000
0.00%
0.00%
Beginning Fund Balance
75,609
61,787
7,239
65,000
461,635
476,635
610.21%
3.25%
Change in Fund Balance
(13,822)
(54,548)
454,396
15,000
15,000
15,000
0.00%
0.00%
Ending Fund Balance
$ 61,787
$ 7,239
$ 461,635
$ 80,000
$476,635
$491,635
495.79%
3.15%
255
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
109.00.521.250.31.00 Supplies - Office & Operating
$ 16,998
$ -
$ 2,245
$ 3,000
$ 3,000
$ 3,000
109.00.521.250.35.00 Small Tools - Telecom equipment
-
349
-
-
-
-
109.00.521.251.31.00 Supplies - Office & Operating
-
5,921
-
-
-
-
Total Supplies
16,998
6,271
2,245
3,000
3,000
3,000
109.00.521.250.41.00 Prof Svcs - Alive & Free program
18,275
15,250
40,000
10,000
10,000
10,000
109.00.521.250.42.00 Communication -
2,217
2,499
-
-
-
-
109.00.521.250.43.00 Travel - Airfare, hotel, etc.
2,322
9,089
-
-
-
-
109.00.521.250.45.00 Rental - Equipment
-
-
-
-
-
-
109.00.521.250.48.00 R &M -
5,740
425
-
-
-
-
109.00.521.250.49.00 Misc - Registration, marketing
-
3,596
1,835
2,000
2,000
2,000
109.00.521.251.41.00 Prof Svcs - Alive & Free program
-
15,000
-
-
-
-
109.00.521.251.43.00 Travel - Airfare, hotel, etc.
2,520
3,469
-
-
-
-
109.00.521.251.49.00 Misc - Registration
1,500
5,915
-
-
-
-
Total Services
32,574
55,243
41,835
12,000
12,000
12,000
109.00.521.250.51.00 Intergovernmental - Prof Svcs
-
-
30,000
30,000
30,000
30,000
Total Intergovernmental
-
-
30,000
30,000
30,000
30,000
109.00.594.210.64.00 Capital - Machinery and equipment
18,292
-
-
-
-
-
Total Other
18,292
-
-
-
-
-
Total Supplies, Services and Other
$ 67,864
$ 61,514
$ 74,080
$ 45,000
$ 45,000
$ 45,000
256
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: N/A
FUND: Various Debt Service
RESPONSIBLE MANAGER: Peggy McCarthy
Description
FUND NUMBER: 2XX
POSITION: Director
The funds in this section record the payment of principal and interest for the City's outstanding limited tax
general obligation bonds.
2015 -2016 Accomplishments
♦ Issued $5.8 million bonds for Boeing Access Road over BNRR Bridge Rehabilitation and
Interurban Avenue South projects. Strategic Goal 4.
2016 -2017 Outcome Goals
♦ Issue $6.4 million bonds for the 40 -42 Ave South project. This project will design and construct
street improvements, drainage, sidewalks, bike facilities, and driveway adjustments. Strategic
Goal 4.
♦ Issue $2 million bonds for the 53' Ave South project. This project will design and construct urban
residential street improvements that include curb, gutter, sidewalk, undergrounding, and
illumination. Strategic Goal 4.
♦ Issue taxpayer approved bonds for public safety purposes. Bond sales are structured to align
with project cost timelines. Strategic Goal 4.
257
2017 - 2018 Biennial Budget City of Tukwila, Washington
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 six 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.
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.
Limited Tax GO Bonds, 2014: Property purchased in the City's Tukwila Redevelopment (Urban Renewal)
area.
Limited Tax Go Bonds /Line of Credit, 2014: Funds used to purchase property in the City's Urban Renewal
area.
Limited Tax GO Bonds, 2015: Funding for Interurban Avenue South and Boeing Access Road Bridge
projects. Interurban Avenue South consisted of designing and constructing sidewalks, pavement
restoration, as well as drainage and lighting work. Boeing Access Road Bridge project rehabilitated the
existing bridge with a 340' long concrete or steel bridge structure.
Planned Debt
42nd Avenue South: Design and construct street improvements, drainage, sidewalks, bike facilities, and
driveway adjustments. Total bonds anticipated to be issued $6.4 million.
53rd Avenue South: Design and construct urban residential street improvements that include curb, gutter,
sidewalk, undergrounding, and illumination. Total bonds anticipated to be issued $2 million.
Public Works Shop facility: Design and construct a new Public Works shops facility. Bond for the current
biennium is to purchase land and begin design. Estimated bond proceeds are $6.15 million for land.
Additional bonding for construction of $23,343 million will be either LTGO or 63:20 financing.
Public Safety Plan: Design and construct a Justice Center that would accommodate both our Police
department as well as our Court. Additionally, the bonds would rebuild three fire stations and provide fire
department equipment for 20 years. Total bonds anticipated to be issued $77 million.
258
2017 - 2018 Biennial Budget
City of Tukwila, Washington
GO Debt - Revenue and Expenditure Summary
General Obligation Debt Service Funds - Combined
259
Actual
Projected
Budget
Percent Change
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Revenue
Build America Bonds Tax Credit
$ 61,825
$ 92,854
$ 62,125
$ 61,858
$ 61,667
$ 56,053
-0.31%
-9.10%
Property Taxes
-
-
-
-
-
2,681,000
0.00%
0.00%
Capital Contribution - SCORE
-
-
-
-
427,461
428,288
0.00%
0.19%
Total Miscellaneous Revenue
61,825
92,854
62,125
61,858
489,128
3,165,341
690.73%
547.14%
Transfers In - General Fund
3,150,080
2,759,846
2,649,992
2,874,831
2,686,004
5,848,580
-6.57%
117.74%
Transfers In - Utility Funds
-
-
-
-
-
246,000
0.00%
0.00%
Total Revenue
3,211,905
2,852,700
2,712,117
2,936,689
3,175,132
9,259,921
8.12%
191.64%
Expenditures
Principal /Early Retirement of Debt
2,288,988
1,875,507
1,932,738 I
2,442,071
2,163,029
5,436,397
- 11.43%
151.33%
Interest
926,521
778,826
812,937
494,618
1,012,103
3,823,524
104.62%
277.78%
Total Debt Service Funds
3,215,510
2,654,333
2,745,675
2,936,689
3,175,132
9,259,921
8.12%
191.64%
Total Expenditures
3,215,510
2,654,333
2,745,675
2,936,689
3,175,132
9,259,921
8.12%
191.64%
Beginning Fund Balance
8,261
4,656
203,023
5,000
169,464
169,464
3289.29%
0.00%
Change in Fund Balance
(3,605)
198,367
(33,558)
-
-
-
0.00%
0.00%
Ending Fund Balance
$ 4,656
$ 203,023
$ 169,464
$ 5,000
$ 169,464
$ 169,464
3289.29%
0.00%
259
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Local Improvement District & Guaranty Fund - Revenue and Expenditure Summary
Local Improvement District #33 Debt Service Funds - Combined
260
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Revenue
Miscellaneous
$ 1,352
$ 1,809
$ -
$ -
$ -
$ -
0.00%
0.00%
LID Assessments
701,723
650,415
500,000
593,147
408,593
408,593
- 31.11%
0.00%
LID Assessment Interest
339,248
296,305
316,003
343,026
294,018
271,440
- 14.29%
-7.68%
Total LID Assessments Receipts
1,042,323
948,529
816,002
936,173
702,611
680,033
- 24.95%
-3.21%
Total Revenue
1,042,323
948,529
816,002
936,173
702,611
680,033
- 24.95%
-3.21%
Expenditures
Principal
-
605,000
670,000
600,000
450,000
445,000
- 25.00%
-1.11%
Interest
-
346,784
286,005
286,005
271,830
257,655
-4.96%
-5.21%
Total Debt Service Funds
-
951,784
956,005
886,005
721,830
702,655
- 18.53%
-2.66%
Total Expenditures
-
951,784
956,005
886,005
721,830
702,655
- 18.53%
-2.66%
Beginning Fund Balance
668,849
1,711,172
1,707,917
1,489,356
1,567,915
1,548,696
5.27%
-1.23%
Change in Fund Balance
1,042,323
(3,255)
(140,002)
50,168
(19,219)
(22,622)
- 138.31%
17.71%
Ending Fund Balance
$ 1,711,172
$ 1,707,917
$ 1,567,915
$ 1,539,524
$ 1,548,696
$ 1,526,074
0.60%
-1.46%
260
2017 - 2018 Biennial Budget
City of Tukwila, Washington
This chart represents the general obligation debt service of the City. It includes debt being repaid with
general fund revenue as well as debt that is being repaid from other sources. The City receives funds
from the Tukwila Metropolitan Park District to repay the MPD capital loan, funds to repay the urban
renewal LOC (line of credit) are proceeds from land sales. Since 2015, SCORE bonds have been paid
directly by SCORE jail.
$7,000
R
o $6,000
L
$5,000
$4,000
$3,000
$2,000
$1,000
$0
City of Tukwila
General Obligation Bond Debt Service
5 t D, yb y A9 t1 ' b 5 L ro A 0 ti 3L 3� 3d 3 lib o o o o o o o 0 o o o o o o o o o o o o o o o yo dy y yd y ydy ydy y ydy y ydy 1. dy3°
■ SCORE • SC Parkway Extension /HHD U Arterial Street, KC Bridge • City Hall Annex, Tukwila Village • Valley Corn
■ TCC, Fire Station #53 • MPD Capital Loan • Urban Renewal Urban Renewal LOC • Interurban Ave S /BAR Bridge
91 New - 42nd /53rd New - PW Shops -Land New - PW Shops - Construction
PW Shops Debt: 1/2 paid by general fund, 1/2 paid by utility funds
261
2017 - 2018 Biennial Budget
City of Tukwila, Washington
The chart below reflects the existing general obligation debt service of the City as well as planned debt.
Debt service includes both principal and interest requirements.
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 Lon -Term Debt
Fund 211
LTGO
Refunding,
2008
Fund 212
LTGO Bonds,
2009
Fund 214
LTGO 2010
Fund 217
LTGO
Refunding,
2011
Fund 218
LTGO, 2013
Fund 200
LTGO, 2014
Fund 200
Line of
Credit
Fund 200
LTGO, 2015
Fund 209
LTGO, 2017
Fund 208
LTGO, 2017
Fund 208
LTGO, 2017
$6,180,000
$6 898 800
$5,870,000
$4,620,000
$1,000,000
$3,850,000
$2,250,000
$5,825,000
$8,400,000
$6,150,000
$23,343,000
Original
Original issue
Original
Original
Original
Original
Line of
Original
Planned
Planned
Planned
Issue
Issue
Issue
issue
Issue
Credit
Issue
Issue
Issue
Issue
City Hall
Annex,
SCORE
SC Parkway
Extension/H
Arterial
Street, KC
MPD Loan
Urban
Urban
Interurban
Ave S &
New Debt -
42nd Ave,
PW Shops -
PW Shops -
Total Existing
and Planned
General
Tukwila
HD
Bridge
Renewal
Renewal
BAR Bridge
53rd Awl
Land
Construction
Obligation
Village
Debt
$ 809,900
$ 427,461
$ 581,190
$ 552,300
$ 113,130
$ 260,175
$ 40,000
$ 390,975
$ -
$ -
$ -
$ 3,175,131
809,100
428,288
575,152
549,250
113,130
260,775
2,290,000
389,225
672,000
492,000
-
6,578,920
810,900
427,973
567,307
548,700
113,130
260,455
-
392,325
672,000
492,000
933,720
5,218,510
-
427,869
558,182
545,300
113,130
260,290
-
390,125
672,000
492,000
1,867,440
5,326,336
426,239
552,520
546,300
113,130
260,074
-
387,775
672,000
492,000
1,867,440
5,317,477
427,532
543,175
551,500
113,115
260,589
-
390,275
672,000
492,000
1,867,440
5,317,626
427,379
533,018
545,900
-
260,159
-
392,475
672,000
492,000
1,867,440
5,190,371
426,885
527,050
-
-
259,871
-
389,375
672,000
492,000
1,867,440
4,634,621
426,356
-
-
-
260,783
-
391,125
672,000
492,000
1,867,440
4,109,704
426,130
-
-
-
260,169
-
387,575
672,000
492,000
1,867,440
4,105,314
425,896
-
-
-
260,412
-
391,050
672,000
492,000
1,867,440
4,108,797
425,636
-
-
-
260,484
-
392,050
672,000
492,000
1,867,440
4,109,610
425,335
-
-
-
260,385
-
387,750
672,000
492,000
1,867,440
4,104,909
424,791
-
-
-
260,115
-
388,300
672,000
492,000
1,867,440
4,104,645
424,762
-
-
-
260,674
-
388,550
672,000
492,000
1,867,440
4,105,426
424,201
-
-
-
260,033
-
388,500
672,000
492,000
1,867,440
4,104,174
423,889
-
-
-
260,222
-
388,150
672,000
492,000
1,867,440
4,103,701
423,792
-
-
-
260,211
-
392,500
672,000
492,000
1,867,440
4,107,943
423,485
-
-
-
-
-
391,400
672,000
492,000
1,867,440
3,846,325
422,950
-
-
-
-
-
-
672,000
492,000
1,867,440
3,454,390
422,561
-
-
-
-
-
-
672,000
492,000
1,867,440
3,454,001
422,284
-
-
-
-
-
-
-
-
933,720
1,356,004
-
422,085
-
-
-
-
-
-
-
-
-
422,085
$8,366,500
$11,596,387
$8,146,062
$5,816,364
$1,131,285
$5,196,194
$2,370,118
$7,904,182
$13,440,000
$9,840,000
$35,481,360
$135,631,573
262
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditure Detail - Other
Debt Service
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
200.00.591.580.71.14 2014 GO Bond Principal
$ -
$ 141,000
$ 149,000
$ 878,333
$ 150,000
$ 153,000
200.00.591.581.71.14 LOC Principal
-
-
-
-
-
2,250,000
200.00.591.950.71.15 2015 LTGO Bond Principal
-
-
220,000
-
225,000
230,000
200.00.592.181.83.14 LOC Interest /Commitment Fee
-
18,118
33,825
-
40,000
40,000
200.00.592.580.83.14 2014 LTGO Bond Interest
-
108,404
111,919
-
110,175
107,775
200.00.592.950.83.15 2015 LTGO Bond Interest
-
102,107
172,576
-
165,975
159,225
208.00.591.280.71.00 2017 LTGO Bond Principal (PW Shops)
-
-
-
-
-
92,000
208.00.592.280.83.00 2017 LTGO Bond Interest (PW Shops)
-
-
-
-
-
400,000
209.00.591.950.71.00 2017 LTGO Bond Principal (42nd /53rd)
-
-
-
-
-
172,000
209.00.592.950.83.00 2017 LTGO Bond Interest (42nd /53rd)
(1)
-
-
-
-
500,000
210.00.591.220.71.00 2003 LTGO Refunding Bond Principal
93,000
-
-
-
-
-
210.00.591.750.71.00 2003 LTGO Refunding Bond Principal
372,000
-
-
-
-
-
210.00.592.220.83.00 2003 LTGO Refunding Bond Interest
4,650
-
-
-
-
-
210.00.592.750.83.00 2003 LTGO Refunding Bond Interest
18,600
-
-
-
-
-
211.00.591.180.71.00 2008 LTGO Refunding Bond Principal
476,000
504,000
524,000
524,000
544,000
576,000
211.00.591.950.71.00 2008 LTGO Refunding Bond Principal
119,000
126,000
131,000
131,000
136,000
144,000
211.00.592.180.83.00 2008 LTGO Refunding Bond Interest
173,600
145,040
124,880
124,880
103,920
71,280
211.00.592.950.83.00 2008 LTGO Refunding Bond Interest
43,400
36,260
31,220
31,220
25,980
17,820
212.00.591.950.71.00 2009 LTGO SCORE Bond Principal
159,200
-
-
-
171,600
179,200
212.00.592.950.83.00 2009 LTGO SCORE Bond Interest
282,551
-
-
-
255,861
249,088
213.00.591.950.71.00 2017 UTGO Principal
-
-
-
-
-
681,000
213.00.592.950.83.00 2017 UTGO Interest
-
-
-
-
-
2,000,000
214.00.591.180.71.00 General Obligation Bonds
97,273
101,270
105,268
105,268
107,933
110,598
214.00.591.950.71.00 2010A LTGO SCORE Bond Principal
267,728
278,730
289,733
289,733
297,068
304,403
214.00.592.180.83.00 Interest on Long -Term External Debt
58,210
54,806
50,755
50,755
46,955
42,681
214.00.592.190.85.00 Debt Registration Costs
-
-
-
-
-
-
214.00.592.950.83.00 2010A LTGO Bond Interest
160,215
150,844
139,695
139,695
129,235
117,471
216.00.591.280.71.00 General Obligation Bonds
212,000
220,000
-
-
-
-
216.00.592.220.83.00 2000 LTGO Refunding Bond Interest
17,280
8,800
-
-
-
-
217.00.591.950.71.00 General Obligation Bonds
395,000
405,000
420,000
420,000
435,000
445,000
217.00.592.950.83.00 Interest on Long -Term External Debt
152,675
140,825
128,675
128,675
117,300
104,250
218.00.591.760.71.00 General Obligation Bonds
97,788
99,507
93,737
93,737
96,428
99,196
218.00.592.760.83.00 Interest on Long -Term External Debt
15,342
13,623
19,393
19,393
16,702
13,934
220.00.591.950.71.00 2017 LTGO Bond Principal
-
-
-
-
-
-
220.00.592.950.83.00 2017 LTGO Bond Interest
-
-
-
-
-
-
Subtotal General Obligation Debt Service
3,215,510
2,654,333
2,745,675
2,936,689
" 3,175,132
9,259,921
233.00.592.950.83.00 Interest on Long -Term External Debt
-
346,784
286,005
286,005
271,830
257,655
233.00.591.950.71.00 LID #33 Bond Principal
-
605,000
670,000
600,000
450,000
445,000
Total Other
3,215,510
3,606,117
3,701,680
3,822,694
3,896,962
9,962,576
263
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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264
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Public Works (103)
FUND: Residential Street
RESPONSIBLE MANAGER: Bob Giberson
Description
DIVISION: Residential Streets
FUND NUMBER: 103
POSITION: Director
The program provides for maintenance, lane widening, curbs and gutters, sidewalks, illumination and
undergrounding of utilities of the residential street system.
2015 -2016 Accomplishments
♦ Completed construction of Thorndyke Safe Routes to School.
♦ Completed 42nd Ave S / Allentown Roadside Barriers.
♦ Continued design of 42nd Ave S Phase III from Southcenter Blvd to S 160th St.
♦ Began design of 53rd Ave S street improvements.
♦ Began design of Cascade View Safe Routes to School Phase II.
2017 -2018 Outcome Goals
♦ Improve pedestrian safety in neighborhoods.
2017 -2018 Indicators of Success
♦ Complete construction of 42nd Ave S Phase III from Southcenter Blvd to S 160th St.
♦ Complete construction of 53rd Ave S street improvements.
♦ Complete construction of Cascade View SRTS Phase II.
♦ Complete city -wide prioritization of residential streets.
265
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Revenue and Expenditure Summary
Residential Streets Fund
266
Actual
Projected
Budget
Percent Change
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Operating Revenue
MFVT Cities
$ 268,442
$ 277,052
$ 283,503
$ 273,078
$ 280,000
$ 285,000
2.53%
1.79%
Investment Earnings
1,418
1,477
1,929
1,800
1,500
1,600
- 16.67%
6.67%
Total Operating Revenue
269,860
278,530
285,432
274,878
281,500
286,600
2.41%
1.81%
Capital Project Revenue
Intergovernmental Revenue
Federal Grants
189,894
217,343
159,331
838,950
714,000
-
- 14.89%
0.00%
State Grants
227,618
51,034
149,638
1,432,000
900,000
1,075,000
- 37.15%
19.44%
GO Bond Proceeds
-
-
-
4,400,000
5,600,000
2,800,000
27.27%
- 50.00%
Plan /Development Contributions
-
38,242
-
2,850,000
1,902,000
1,273,000
- 33.26%
- 33.07%
Total Capital Project Revenue
417,512
306,619
308,969
9,520,950
9,116,000
5,148,000
-4.25%
- 43.53%
Transfers In
100,000
474,000
200,000
200,000
-
-
0.00%
0.00%
Total Revenue
787,372
1,059,148
794,401
9,995,828
9,397,500
5,434,600
-5.99%
- 42.17%
Capital Projects
Overhead (Salaries & Benefits)
-
162
-
-
-
-
0.00%
0.00%
Cascade View Safe Routes to School
282,883
127,961
-
928,000
-
-
0.00%
0.00%
Thorndyke Safe Routes to School
405,508
820,699
-
-
-
-
0.00%
0.00%
42nd Ave S Roadside Barriers
50,727
47,353
90,443
-
-
-
0.00%
0.00%
42nd Ave S Phase III
299,917
321,663
218,128
5,300,000
5,851,000
2,465,000
10.40%
- 57.87%
Residential Street Prioritization Study
-
24,431
169,070
-
-
-
0.00%
0.00%
Cascade View SRTS Phase II
-
1,698
150,649
-
814,000
-
0.00%
0.00%
53rd Ave S
-
60,313
151,941
3,173,000
2,613,000
2,610,000
- 17.65%
-0.11%
Traffic Calming
-
-
-
-
75,000
-
0.00%
0.00%
Small Roadway Improvements
-
-
-
350,000
-
350,000
0.00%
0.00%
Total Capital Projects
1,039,035
1,404,280
780,231
9,751,000
9,353,000
5,425,000
-4.08%
- 42.00%
Beginning Fund Balance
1,415,955
1,164,292
819,161
56,842
833,331
877,831
1366.05%
5.34%
Change in Fund Balance
(251,663)
(345,132)
14,170
244,828
44,500
9,600
- 81.82%
- 78.43%
Fund Balance
$ 1,164,292
$ 819,161
$ 833,331
$ 301,670
$ 877,831
$ 887,431
190.99%
1.09%
266
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
103.98.595.100.31.00 Supplies - Office & Operating
$ 488
$ -
$ -
$ -
$ -
$ -
Total Supplies
488
-
-
-
-
-
103.98.542.100.41.00 Prof Sacs - Road & street maintenance
-
-
8,148
-
-
50,000
103.98.542.300.48.00 R &M - Roadway
-
-
74,904
-
-
300,000
103.98.544.200.41.00 Prof Svcs - Engineering /street prioritization
-
-
123,816
-
75,000
-
103.98.544.400.41.00 Prof Svcs - Consulting seniices
-
23,373
-
-
-
-
103.98.595.100.41.00 Prof Svcs - Engineering
423,122
228,538
-
-
-
-
103.98.595.100.44.00 Advertising - Ad for bids
2,165
125
-
-
-
-
103.98.595.100.49.00 Misc - Permits
2,659
-
-
-
-
-
103.98.595.200.41.00 Prof Svcs - Right of way
53,466
-
-
-
-
-
103.98.595.800.41.00 Prof Svcs - Ancillary operations
-
22,204.97
-
573,000
-
-
Total Services
481,412
274,240
206,868
573,000
75,000
350,000
103.98.595.100.65.00 Capital - Engineering
59,573
293,006
504,521
134,000
1,348,000
757,000
103.98.595.200.65.00 Capital - Right of Way
-
1,760
113
-
100,000
-
103.98.595.300.65.00 Capital - Roadway
377,802
545,652
-
794,000
7,830,000
4,318,000
103.98.595.610.65.00 Capital - Sidewalks
256
77,539
-
-
-
-
103.98.595.630.65.00 Capital - Street Lighting
11,389
19,611
-
-
-
-
103.98.595.640.65.00 Capital - Traffic Control Devices
-
21,416
-
-
-
-
103.98.595.700.65.00 Capital - Roadway Development
4,185
53,909
-
-
-
-
103.98.595.800.65.00 Capital - Construction Projects
-
-
-
8,250,000
-
-
Total Other
453,205
1,012,893
504,634
9,178,000
9,278,000
5,075,000
Total Supplies, Services and Other
$ 935,106
$1,287,133
$ 711,502
$ 9,751,000
$ 9,353,000
$ 5,425,000
267
2017 - 2018 Biennial Budget
City of Tukwila, Washington
This page intentionally left blank
268
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Public Works (104)
FUND: Bridges and Arterial Streets
RESPONSIBLE MANAGER: Bob Giberson
Description
DIVISION: Bridges and Arterial Streets
FUND NUMBER: 104
POSITION: Director
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.
2015 -2016 Accomplishments
♦ Completed annual bridge inspections and repair program in 2015 and 2016.
♦ Completed annual overlay and repair and annual signal programs in 2015 and 2016.
♦ Completed construction of Tukwila Urban Center — Transit Center and Andover Park West.
♦ Completed construction of Interurban Ave S.
♦ Began Early Start design of Strander Blvd Extension phase III.
2017 -2018 Outcome Goals
♦ Improve capacity, safety, and condition of arterial streets.
2017 -2018 Indicators of Success
♦ Complete construction of Tukwila Urban Center Pedestrian / Bicycle Bridge.
♦ Complete construction of South 144th St Phase II (TIB -42nd Ave S).
♦ Complete construction of Boeing Access Rd Bridge Rehabilitation.
♦ Complete construction of major maintenance on three bridges.
♦ Complete design of Strander Blvd Extension Phase III.
♦ Complete annual bridge inspections and repair program for 2017 and 2018.
♦ Complete annual overlay and repair and annual signal program for 2017 and 2018.
269
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Revenue and Expenditure Summary
Bridges & Arterial Streets
270
Actual
Projected
Budget
Percent Change
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Operating Revenue
General Revenue
Parking Taxes
143,535
193,486
213,768
161,160
200,000
206,000
24.10%
3.00%
MFVT Cities
126,326
130,378
132,073
129,920
128,000
130,000
- 1.48%
1.56%
Real Estate Excise Taxes
352,482
1,206,619
400,000
204,000
400,000
400,000
96.08%
0.00%
Total General Revenue
622,343
1,530,482
745,841
495,080
728,000
736,000
47.05%
1.10%
Miscellaneous Revenue
Investment Earnings
3,653
9,677
6,955
5,000
5,000
5,000
0.00%
0.00%
Total Miscellaneous Revenue
3,653
9,677
6,955
5,000
5,000
5,000
0.00%
0.00%
Total Operating Revenue
625,996
1,540,159
752,796
500,080
733,000
741,000
46.58%
1.09%
Capital Project Revenue
Impact Fees
165,181
115,385
271,709
160,000
921,000
628,000
475.63%
- 31.81%
Intergovernmental
Federal Grants
3,377,673
2,492,494
306,166
4,193,000
14,481,000
4,688,000
245.36%
- 67.63%
State Grants
4,619,369
2,165,618
2,865,977
6,000,000
6,426,000
1,202,000
7.10%
- 81.29%
Total Intergovernmental
7,997,042
4,658,112
3,172,143
10,193,000
20,907,000
5,890,000
105.11%
- 71.83%
Contributions /Donations
139,494
59,746
154,300
-
1,037,000
30,000
0.00%
- 97.11%
Bond Proceeds
-
5,825,000
-
-
-
-
0.00%
0.00%
Bond Premium
-
309,758
-
-
-
-
0.00%
0.00%
Total Capital Project Revenue
8,301,717
10,968,001
3,598,152
10,353,000
22,865,000
6,548,000
120.85%
- 71.36%
Transfers In
2,850,000
1,700,000
1,551,000
1,551,000
1,800,000
3,000,000
16.05%
66.67%
Total Revenue
11,777,713
14,208,160
5,901,948
12,404,080
25,398,000
10,289,000
104.76%
- 59.49%
Capital Projects
Overhead (Salaries & Benefits)
120,591
98,177
250,000
436,217
436,579
445,218
0.08%
1.98%
Interurban Ave S
1,591,199
4,563,058
1,914,943
-
500,000
-
0.00%
0.00%
TUC Transit Center
4,009,647
701,651
9,978
-
-
-
0.00%
0.00%
Andover Park W (Tuk Pk- Strander)
1,248,908
408,660
2,985
-
-
-
0.00%
0.00%
TUC Ped /Bicycle Bridge
186,749
1,258,878
2,129,267
6,185,000
5,178,000
600,000
- 16.28%
- 88.41%
Boeing Access Rd Bridge Rehab.
579,199
472,176
136,758
5,411,000
10,869,000
-
100.87%
0.00%
Overlay, Repair E Marginal Wy S.
1,585,344
175
-
-
-
-
0.00%
0.00%
Major Maint. on 3 Bridges
-
3,186,000
1,296,000
0.00%
- 59.32%
Stander Blvd Extension
14,193
2,465
250,552
420,000
3,000,000
3,000,000
614.29%
0.00%
Baker Blvd Non - Motorized Imp.
-
-
-
-
1,000,000
-
0.00%
0.00%
S 144th St Phase II
131,616
244,594
132,846
-
2,598,000
-
0.00%
0.00%
Tukwila MIC Smart Street
287,832
481
-
-
-
-
0.00%
0.00%
West Valley Hwy
-
-
482,000
0.00%
0.00%
Annual Overlay
1,157,255
1,637,403
1,490,414
1,560,000
1,400,000
1,400,000
- 10.26%
0.00%
Annual Bridge Inspections
149,407
91,341
2,196
270,000
270,000
335,000
0.00%
24.07%
Annual Traffic Signals
27,721
1,180
125,552
115,000
115,000
120,000
0.00%
4.35%
Other Misc. Capital Projects
408,076
1,051,050
721,917
203,000
585,000
2,125,000
188.18%
263.25%
Total Capital Projects
11,497,737
10,531,289
7,167,408
14,600,217
29,137,579
9,803,218
99.57%
- 66.36%
Beginning Fund Balance
1,095,535
1,375,511
5,052,382
2,344,489
3,786,922
47,343
61.52%
- 98.75%
Change in Fund Balance
279,976
3,676,871
(1,265,460)
(2,196,137)
(3,739,579)
485,782
70.28%
- 112.99%
Fund Balance
$ 1,375,511
$ 5,052,382
$ 3,786,922
$ 148,352
$ 47,343
$ 533,125
- 68.09%
1026.09%
270
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditure Detail - Salaries and Benefits
Salaries are based on actual costs for existing positions and include a cost of living adjustment per
contractual agreements.
Bridges & Arterial Streets
Position
Description
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Senior Engineer
1
1
$ 118,674 $ 32,169
1
$ 121,048 $ 33,396
Program Manager
1
1
108,000 23,962
1
108,000 24,247
Project Manager
1
1
106,279 47,495
1
108,405 50,123
Department Total
3
3
$ 332,953 $ 103,626
3
$ 337,452 $ 107,766
271
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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.
Bridges & Arterial Streets
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
104.98.542.640.31.00 Supplies - Office & Operating
$ -
$ 558
$ -
$ -
$ -
$ -
104.98.595.100.31.00 Supplies - Office & Operating
485
441
-
-
-
-
104.98.595.800.31.00 Supplies - Office & Operating
-
-
356
-
-
-
Total Supplies
485
999
356
-
-
-
104.98.542.100.41.00 ProfSv ; s - Overlay
521,986
699,608
435,771
-
1,300,000
1,147,000
104.98.542.100.43.00 Travel - Overlay
-
142
-
-
-
-
104.98.542.100.44.00 Advertising - Overlay
2,563
1,716
-
-
-
-
104.98.542.100.48.00 Repairs & Maint - Overlay
30,445
-
-
-
-
-
104.98.542.100.49.00 Misc - Overlay
300
310
-
-
-
-
104.98.542.300.48.00 R &M - Roadway, traffic control devices
2,224,234
1,237,513
-
-
5,176,000
3,315,000
104.98.542.500.41.00 Prof Svcs - Bridge inspections
3,082
35,507
1,101,095
-
-
-
104.98.542.500.48.00 R &M - Bridge inspections
158,790
83,367
270,897
-
-
-
104.98.542.610.48.00 R &M - Sidewalks
53,281
1,960
865
-
-
-
104.98.542.640.48.00 R &M - Traffic control devices
-
621
15,445
-
-
-
104.98.544.200.41.00 Prof Svcs - BNSF Study
-
490,418
113,818
-
80,000
-
104.98.544.200.44.00 Advertising - Bid ads
937
-
-
-
-
-
104.98.544.200.47.26 Utilities - Strander
-
2,078
-
-
-
-
104.98.544.200.48.00 R &M - Strander
2,935
-
-
-
-
-
104.98.544.700.48.00 R &M - traffic signals
11,175
-
-
-
-
-
104.98.595.100.41.00 Prof Svcs - Consulting, permits
2,405,650
1,739,736
-
-
-
104.98.595.100.42.00 Communication - Interurban Ave S
162
480
-
-
-
-
104.98.595.100.43.00 Travel - Interurban Ave S
973
875
-
-
-
-
104.98.595.100.44.00 Advertising - Bid ads
3,520
693
-
-
-
104.98.595.100.45.00 Rentals - Transit center, APW
1,184
1,775
-
-
-
-
104.98.595.100.47.00 Utilities - Strander extension
1,732
-
-
-
-
-
104.98.595.100.48.00 R &M - Strander extension
740
-
-
-
-
-
104.98.595.200.41.00 Advertising - Bid ads
110
26,364
-
-
-
-
104.98.595.200.44.00 Advertising - Bid ads
-
257
-
-
-
-
104.98.595.700.47.00 Utilities - Landscaping
-
4,172
-
-
-
-
104.98.595.700.47.25 Utilities - Landscaping
-
408
-
-
-
-
104.98.595.800.41.00 Prof Svcs - Consulting
-
-
-
1,819,000
-
-
104.98.595.800.42.00 Communication - Data card
-
-
240
-
-
-
104.98.595.800.45.00 Rentals - Copier rental
-
-
741
-
-
-
104.98.595.800.47.00 Utilities - Water
-
-
291
-
-
-
104.98.595.800.47.26 Utilities - Surface water
-
-
1,195
-
-
-
Total Services
5,423,800
4,327,999
1,940,358
1,819,000
6,556,000
4,462,000
272
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Bridges & Arterial Streets, Con't
273
Actual
Projected
Budget
Account Number
2014
2015
2016
2016
2017
2018
104.98.595.100.65.00 Capital - Engineering
60,848
1,108,753
747,630
-
4,524,000
3,343,000
104.98.595.200.65.00 Capital - Right of Way
1,348,025
707,330
127,741
400,000
450,000
-
104.98.595.300.65.00 Capital - Roadway
2,732,378
2,860,597
914,777
-
17,171,000
1,553,000
104.98.595.500.65.00 Capital - Structures
-
-
2,500,000
-
-
-
104.98.595.610.65.00 Capital - Sidewalks
297,396
129,267
36,376
-
-
-
104.98.595.630.65.00 Capital - Construction Projects
576,754
402,756
39,028
-
-
-
104.98.595.640.64.00 Capital - Machinery & Equipment
18,031
-
-
-
-
-
104.98.595.640.65.00 Capital - Traffic Control Devices
279,844
114,356
53,925
-
-
-
104.98.595.700.65.00 Capital - Roadside Development
222,768
265,841
341,560
-
-
-
104.98.595.800.64.00 Capital - Machinery & Equipment
-
-
80,000
80,000
-
-
104.98.595.800.65.00 Capital - Construction Projects
-
-
-
11,865,001
-
-
Total Other
5,536,044
5,588,900
4,841,036
12,345,001
22,145,000
4,896,000
Total Supplies, Services and Other
$10,960,329
$ 9,917,898
$ 6,781,750
$ 14,164,001
$ 28,701,000
$ 9,358,000
273
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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274
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: N/A
FUND: Land Acquisition, Rec. and Park Dev.
RESPONSIBLE MANAGER: Rick Still
Description
FUND NUMBER: 301
POSITION: Director
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.
2015 -2016 Accomplishments
♦ Completed construction of Duwamish Gardens.
♦ Continued with Duwamish Hill Preserve improvements.
2017 -2018 Outcome Goals
♦ Improve condition and safety of City parks.
2017 -2018 Indicators of Success
♦ Continue with Duwamish Hill Preserve improvements.
♦ Continue Greenbelt & Multipurpose trails and Black River Trail Connector projects.
275
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Revenue and Expenditure Summary
Land Acquisition, Rec, & Park Development
276
Actual
Projected
Budget
Percent Change
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Operating Revenue
General Revenue
Real Estate Excise Taxes
$ 352,482
$ 1,206,619
$ 400,000
$ 200,000
$ 400,000
$ 400,000
100.00%
0.00%
Total General Revenue
352,482
1,206,619
400,000
200,000
400,000
400,000
100.00%
0.00%
Miscellaneous Revenue
Investment Earnings
1,400
1,588
1,277
1,000
1,000
1,000
0.00%
0.00%
Rents & Concessions
-
8,900
-
-
-
-
0.00%
0.00%
Total Miscellaneous Revenue
1,400
10,488
1,277
1,000
1,000
1,000
0.00%
0.00%
Total Operating Revenue
353,882
1,217,107
401,277
201,000
585,000
523,000
191.04%
- 10.60%
Capital Project Revenue
Excess Prop Tax Levy -Dwmsh Hill
79,198
62,053
59,575
60,000
-
-
0.00%
0.00%
Park Impact Fees
-
-
-
40,000
-
-
0.00%
0.00%
Intergovernmental Revenue
State Grants
83,200
1,178,072
637,000
-
131,000
146,000
0.00%
11.45%
King County /Other Grants
5,417
608,577
579,000
10,000
-
-
0.00%
0.00%
Total Intergovernmental Revenue
88,617
1,786,649
1,216,000
10,000
131,000
146,000
1210.00%
11.45%
Total Capital Project Revenue
167,815
1,848,702
1,275,575
110,000
131,000
146,000
19.09%
11.45%
Transfers In - 1% for Arts
-
-
-
-
184,000
122,000
0.00%
- 33.70%
Total Revenue
521,697
3,065,809
1,676,852
311,000
716,000
669,000
130.23%
-6.56%
Capital Projects
Parks, Rec, & Open Space Plan
16,988
-
-
-
-
-
0.00%
0.00%
WRIA 9 Watershed Planning
11,398
15,922
12,000
12,000
-
-
0.00%
0.00%
Duwamish Hill Preserve
112,633
749,877
10,276
70,000
26,000
24,000
- 62.86%
-7.69%
Duwamish Gardens
135,303
1,382,646
922,200
-
-
-
0.00%
0.00%
Overlay & Repair
163,085
38,404
41,378
-
-
-
0.00%
0.00%
Multipurpose Trails
-
10,030
-
60,000
115,000
62,000
91.67%
- 46.09%
Ft Dent Park
-
52,115
71,245
125,000
125,000
125,000
0.00%
0.00%
Riverton Creek Flap Gate Removal
-
1,906
2,082
-
-
-
0.00%
0.00%
Lake to Sound Trail
-
-
11,818
-
75,000
-
0.00%
0.00%
Salmon Habitat Restoration
-
-
-
25,000
-
-
0.00%
0.00%
Dog Park Projects
-
-
9,818
-
40,000
40,000
0.00%
0.00%
1% for Municipal Arts
-
-
-
-
50,000
-
0.00%
0.00%
Park Acquisition
-
-
-
-
378,000
-
0.00%
0.00%
Park Improvements
-
-
-
-
330,000
330,000
0.00%
0.00%
Total Capital Projects
439,407
2,250,900
1,080,817
292,000
1,139,000
581,000
290.07%
- 48.99%
Beginning Fund Balance
1,219,890
1,302,180
2,117,088
318,000
2,713,123
2,290,123
753.18%
- 15.59%
Change in Fund Balance
82,290
814,909
596,035
19,000
(423,000)
88,000
- 2326.32%
- 120.80%
Fund Balance
$ 1,302,180
$ 2,117,088
$ 2,713,123
$ 337,000
$ 2,290,123
$ 2,378,123
579.56%
3.84%
276
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
301.98.535.800.31.00 Supplies - Office & Operating
$ -
$ 20
$ -
$ -
$ -
$ -
Total Supplies
-
20
-
-
-
-
301.98.535.800.41.00 Prof Svcs - Ft Dent sewer relocate
-
49,505
-
-
-
-
301.98.554.900.41.00 Prof Svcs - WRIA study
11,398
15,922
-
-
-
-
301.98.576.900.41.00 Prof Svcs - Overlay
163,085
-
-
-
-
-
301.98.594.760.41.00 Prof Svcs - Design, watershed chgs,
236,460
330,886
189,629
57,000
185,000
70,000
PROS plan, easements, etc.
301.98.594.760.42.00 Communication - Shipping
-
8
-
-
-
-
301.98.594.760.43.00 Travel - Parking, mileage, etc.
10
-
-
-
-
-
301.98.594.760.44.00 Advertising - Signs
346
1,516
-
-
-
-
301.98.576.900.48.00 R &M - Repair charges
-
38,404
-
-
-
-
301.98.535.800.49.00 Misc - Ft Dent sewer relocate
-
104
-
-
-
-
Total Services
411,298
436,344
189,629
57,000
185,000
70,000
301.98.594.760.61.00 Capital - Land
-
-
-
-
378,000
-
301.98.594.760.64.00 Capital - Machinery & Equipment
-
10,030
-
-
-
-
301.98.594.760.65.00 Capital - Construction projects
-
1,785,951
881,000
235,000
576,000
511,000
Total Other
-
1,795,981
881,000
235,000
954,000
511,000
Total Supplies, Services and Other
$ 411,298
$ 2,232,345
$1,070,629
$ 292,000
$1,139,000
$ 581,000
277
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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278
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT:
FUND: Urban Renewal
RESPONSIBLE MANAGER: Bob Giberson
Description
FUND NUMBER: 302
POSITION: Director
The Urban Renewal fund has been established to provide future funding needs to encourage
redevelopment in specific areas throughout the City.
2015 -2016 Accomplishments
Sold property to the King County Library System for the new Tukwila library.
Sold parcels C and E to Tukwila Village developer and construction began.
Executed site use agreement with Tukwila Village developer.
Completed purchase of four motels and smoke shop for the TIB redevelopment project.
2017 -2018 Outcome Goals
Complete Tukwila Village.
Determine future use for the TIB redevelopment site (motels).
Determine future use for the former Newporter Motel property.
2017 -2018 Indicators of Success
Complete construction of phase I and II of Tukwila Village.
Council decision on development of the redevelopment project.
Council decision on development of the Newporter Motel site.
279
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Revenue and Expenditure Summary
Urban Renewal
280
Actual
Projected
Budget
Percent Change
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Operating Revenue
Miscellaneous Revenue
Investment Earnings
$ 1,216
$ 868
$ 5,198
$ 3,602
$ 3,600
$ 3,600
-0.06%
0.00%
Total Miscellaneous Revenue
1,216
868
5,198
3,602
3,600
3,600
-0.06%
0.00%
Total Operating Revenue
1,216
868
5,198
3,602
3,600
3,600
-0.06%
0.00%
Capital Project Revenue
Sale of Tukwila Village /KC Library
-
500,000
-
-
-
-
0.00%
0.00%
Sale of Tukwila Village /Phase 1
-
-
-
4,325,000
2,230,000
-
- 48.44%
0.00%
Sale of Tukwila Village /Phase 2
-
-
-
-
1,003,000
-
0.00%
0.00%
Sale of Tukwila Village /Phase 3
-
-
-
-
-
1,286,000
0.00%
0.00%
Sale of Longacres
-
-
-
1,600,000
-
-
0.00%
0.00%
Sale of Gregor House
-
-
-
-
250,000
-
0.00%
0.00%
Sale of Newporter
-
-
-
-
-
775,000
0.00%
0.00%
Sale of Motels
-
-
-
-
-
2,250,000
0.00%
0.00%
Gain /Loss on Invest of Cap. Asset
-
-
-
-
-
-
0.00%
0.00%
Interfund Loan
1,900,000
-
-
-
-
-
0.00%
0.00%
Bond /Line of Credit
3,850,000
2,250,000
-
-
-
-
0.00%
0.00%
Total Capital Project Revenue
5,750,000
2,750,000
-
5,925,000
3,483,000
4,311,000
- 41.22%
23.77%
Transfers In
-
-
-
-
-
-
0.00%
0.00%
Total Revenue
5,751,216
2,750,868
5,198
5,928,602
3,486,600
4,314,600
- 41.19%
23.75%
Capital Projects
Tukwila Village
15,571
14,538
25,907
75,000
35,000
11,000
- 53.33%
- 68.57%
City Facilities
138,024
14,534
117,295
2,250,000
-
-
0.00%
0.00%
TIB Redevelopment
3,663,770
1,968,703
680,835
15,000
25,000
25,000
66.67%
0.00%
Total Capital Projects
3,817,365
1,997,775
824,037
2,340,000
60,000
36,000
- 97.44%
- 40.00%
Interfund Load Repayment
1,900,000
-
-
-
-
-
0.00%
0.00%
Transfer to General Fund
1,000,000
500,000
-
2,075,000
1,800,000
6,050,000
- 13.25%
236.11%
Total Expenses
6,717,365
2,497,775
824,037
4,415,000
1,860,000
6,086,000
- 57.87%
227.20%
Beginning Fund Balance
1,902,602
936,453
1,189,546
1,873,602
370,706
1,997,306
- 80.21%
438.78%
Change in Fund Balance
(966,149)
253,093
(818,839)
1,513,602
1,626,600
(1,771,400)
7.47%
- 208.90%
Ending Fund Balance
$ 936,453
$ 1,189,546
$ 370,706
$ 3,387,204
$ 1,997,306
$ 225,906
- 41.03%
- 88.69%
280
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditure Detail - Supplies, Services and Other
Services include costs associated with the Public Safety Plan, consulting, and engineering. Capital
includes the purchase of property and costs associated with urban renewal projects.
Urban Renewal
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
302.98.518.200.31.00
Supplies - Office & Operating
$ 2,833
$ 436
$ -
$ -
$ -
$ -
302.98.518.200.31.01
Supplies - Office & Operating
170
-
-
-
-
-
302.98.559.300.31.00
Supplies - Office & Operating
-
3,925
-
-
-
-
302.98.594.180.31.00
Supplies - Office & Operating
-
-
118
-
-
-
Total Supplies
3,003
4,361
118
-
-
-
302.98.518.200.41.00
Prof Svcs - Feasibility study
155,689
116,249
-
-
-
-
302.98.518.200.43.00
Travel - Mileage, parking
11
-
-
-
-
-
302.98.518.200.44.00
Advertising - Bid ads
20
-
-
-
-
-
302.98.518.200.45.00
Rental - Services
10,832
-
-
-
-
-
302.98.518.200.47.00
Public Utilities - Tukwila Village
11,274
-
-
-
-
-
302.98.518.200.48.00
R &M - Tukwila Village
1,533
-
-
-
-
-
302.98.518.200.49.00
Misc - Tukwila Village
985
3,222
(250)
-
-
-
302.98.559.300.41.00
Prof Svcs - Consulting, engineering
-
200,621
-
-
-
-
302.98.559.300.44.00
Advertising - Bid ads
-
681
-
-
-
302.98.559.300.45.00
Rental - TIB redevelopment
-
7,583
-
-
-
-
302.98.559.300.47.00
Public Utilities - TIB redevelopment
-
2,155
-
-
-
-
302.98.559.300.47.21
Public Utilities - TIB redevelopment
-
3,437
-
-
-
-
302.98.559.300.47.22
Public Utilities - TIB redevelopment
-
436
-
-
-
-
302.98.559.300.47.25
Public Utilities - TIB redevelopment
-
6,471
-
-
-
-
302.98.559.300.47.26
Public Utilities - TIB redevelopment
-
9,230
-
-
-
-
302.98.559.300.47.28
Public Utilities - TIB redevelopment
-
145
-
-
-
-
302.98.559.300.49.00
Misc - TIB redevelopment
-
4,890
-
-
-
-
302.98.594.180.41.00
Prof Svcs - Consulting, engineering
-
-
246,813
5,000
25,000
25,000
302.98.594.180.45.00
Rental - Rental of equipment
-
-
1,530
-
-
-
302.98.594.180.47.00
Public Utilities - Motels
-
-
69
8,500
-
-
302.98.594.180.47.21
Electricity - Motels
-
-
105
-
-
-
302.98.594.180.48.00
R &M - Motels
-
-
-
1,500
-
-
302.98.594.180.49.00
Misc - Recording fees
-
-
692
-
-
-
302.98.594.190.47.22
Utilities - Gas
-
-
177
-
-
-
302.98.594.190.47.25
Utilities - Water /sewer
-
-
545
-
-
-
302.98.594.190.47.26
Utilities - Surface water
-
-
6,067
-
-
-
Total Services
180,344
355,121
255,748
15,000
25,000
25,000
302.98.594.180.61.00
Capital - Land
1,369,500
-
-
-
35,000
11,000
302.98.594.590.61.00
Capital - Land
-
620,500
-
-
-
-
302.98.594.180.62.00
Capital - Buildings & Structures
2,200,500
-
-
-
-
-
302.00.594.180.62.00
Capital - Buildings & Structures
-
-
-
75,000
-
-
302.98.594.190.65.00
Capital - Construction projects
-
-
491,789
-
-
-
302.98.594.590.62.00
Capital - Buildings & Structures
-
1,011,298
-
-
-
-
Total Other
3,570,000
1,631,798
491,789
75,000
35,000
11,000
Total Supplies, Services and Other
$ 3,753,347
$1,991,280
$ 747,655
$ 90,000
$ 60,000
$ 36,000
281
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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282
2017 - 2018 Biennial Budget City of Tukwila, Washington
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.
2015 -2016 Accomplishments
♦ Remodeled Fire Station #51 Emergency Operations.
♦ Installed as -built drawers and carpet at PW Engineering.
♦ Installed fire engine exhaust ducting at Fire Station #51 and Fire Station #54.
♦ Replaced water service line at 6300 building.
2017 -2018 Outcome Goals
♦ Improve conditions of existing facilities.
283
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Revenue and Expenditure Summary
General Government Improvements
284
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Operating Revenue
Miscellaneous Revenue
Investment Earnings
$ 421
$ 502
$ 834
$ 500
$ 500
$ 500
0.00%
0.00%
Total Miscellaneous Revenue
421
502
834
500
500
500
0.00%
0.00%
Total Operating Revenue
421
502
834
500
500
500
0.00%
0.00%
Transfers In
200,000
200,000
200,000
200,000
200,000
200,000
0.00%
0.00%
Total Revenue
200,421
200,502
200,834
200,500
200,500
200,500
0.00%
0.00%
Operating Expenses
Salaries & Wages
32,957
47,753
18,298
101,487
105,085
107,187
3.55%
2.00%
Personnel Benefits
10,986
15,917
6,100
29,153
35,709
37,406
22.49%
4.75%
Total Operating Expenses
43,943
63,670
24,398
130,640
140,794
144,593
7.77%
2.70%
Projects
City Hall Campus Wayfinding
21,193
-
-
-
-
-
0.00%
0.00%
Fire Marshall Office Remodel
114,795
52,666
-
-
-
-
0.00%
0.00%
6300 Conf. Room #5 Remodel
16,745
-
-
-
-
0.00%
0.00%
6300 Police Recarpet
33,077
44
-
-
-
-
0.00%
0.00%
PW As -Built Drawers
-
21,467
178
-
-
-
0.00%
0.00%
Fire Station #51 Exhaust Ducting
-
39,361
-
-
-
-
0.00%
0.00%
Council Chambers Amplifiers
-
21,058
-
-
-
-
0.00%
0.00%
Fire Station #51 EOC Remodel
-
5,342
3,902
-
-
-
0.00%
0.00%
Police Vehicle Evidence Storage
-
-
39,566
-
-
-
0.00%
0.00%
6300 Water Service Replace.
-
-
45,375
-
-
-
0.00%
0.00%
City Hall Siding /Roof Repairs
-
-
30,000
-
-
-
0.00%
0.00%
TCC Siding /Roof Repairs
-
-
80,000
-
-
-
0.00%
0.00%
City Hall Card Access /ADA
-
-
10,000
-
-
-
0.00%
0.00%
TCC Concrete Repairs
-
-
25,000
-
-
-
0.00%
0.00%
Misc projects
8,289
13,995
5,100
200,000
150,000
150,000
- 25.00%
0.00%
Total Projects
194,099
153,933
239,121
200,000
150,000
150,000
- 25.00%
0.00%
Total Expenses
238,042
217,603
263,519
330,640
290,794
294,593
- 12.05%
1.31%
Beginning Fund Balance
451,755
414,133
397,033
379,950
334,348
244,054
- 12.00%
- 27.01%
Change in Fund Balance
(37,622)
(17,101)
(62,685)
(130,140)
(90,294)
(94,093)
- 30.62%
4.21%
Ending Fund Balance
$ 414,133
$ 397,033
$ 334,348
$ 249,810
$ 244,054
$ 149,962
-2.30%
- 38.55%
284
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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 Improvements
Position
Description
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Project Manager
1
1
$ 105,085 $ 35,709
1
$ 107,187 $ 37,406
Department Total
1
1
$ 105,085 $ 35,709
1
$ 107,187 $ 37,406
Expenditure Detail - Supplies, Services and Other
All budgeted expenditures in the 2017 -2018 biennium is anticipated to be capital project related.
General Government Improvements
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
303.98.518.200.31.00 Supplies - Office & Operating
$ -
$ 15,455
$ -
$ -
$ -
$ -
303.98.518.300.31.00 Small Tools - Repair related
9,394
-
-
-
-
-
303.98.522.100.31.00 Supplies - Office & Operating
-
357
-
-
-
-
303.98.594.110.31.00 Supplies - Office & Operating
-
25
-
-
-
-
303.98.594.110.35.00 Supplies - Office & Operating
-
20,925
-
-
-
-
303.98.594.180.31.00 Supplies - Office & Operating
-
-
249
-
-
-
303.98.594.210.31.00 Supplies - Office & Operating
32
163
-
-
-
-
303.98.594.240.31.00 Small Tools - Capital project related
16,327
2,222
-
-
-
-
Total Supplies
25,753
39,148
249
-
-
-
303.98.518.200.41.00 Prof Svcs - Consulting, etc.
16,839
2,499
-
-
-
-
303.98.518.200.48.00 R &M - PW drawer project
-
3,513
-
-
-
-
303.98.518.300.41.00 Prof Svcs - Consulting, etc.
22,201
1,750
-
-
-
-
303.98.518.300.48.00 R &M - Duwamish room modifications
1,874
-
-
-
-
-
303.98.522.100.48.00 R &M - EOC room modifications
-
4,503
-
-
-
-
303.98.594.180.41.00 Prof Svcs - General services
-
-
17,000
20,000
20,000
20,000
303.98.594.180.48.00 R &M - Repair to various City facilities
-
-
43,467
-
-
-
303.98.594.210.41.00 Prof Svcs - Police storage costs
-
240
-
-
-
-
303.98.594.240.41.00 Prof Svcs - Fire Marshall's office
-
3,438
-
-
-
-
303.98.594.240.48.00 R &M - Fire Marshall's office
-
240
-
-
-
-
Total Services
40,914
16,183
60,467
20,000
20,000
20,000
303.97.594.180.64.00 Capital - Howard Hanson Dam
(19,022)
-
-
-
-
-
303.98.521.500.65.00 Capital - Police carpet
8,596
-
-
-
-
-
303.98.594.180.65.00 Capital - Various minor construction
-
-
144,611
180,000
130,000
130,000
303.98.594.210.65.00 Capital - Police carpet
23,086
6,461
-
-
-
-
303.98.594.220.65.00 Capital - Fire Station exhaust system
-
39,125
-
-
-
-
303.98.594.240.65.00 Capital - Fire Marshall's office
84,284
43,373
-
-
-
-
303.98.594.240.65.00
96,943
88,960
144,611
180,000
130,000
130,000
Total Supplies, Services and Other
$ 163,610
$144,291
$ 205,328
$ 200,000
$150,000
$150,000
285
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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286
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: N/A
FUND: Fire Improvement
RESPONSIBLE MANAGER: Jay Wittwer
Description
FUND NUMBER: 304
POSITION: Fire Chief
The program provides fire department capital improvements and apparatus through Fire Impact Fees at
a 90% / 10% split.
Impact fees are transferred to Public Safety fund to pay for improvements specific to the fire department.
Revenue and Expenditure Summary
Fire Improvement Fund
287
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Operating Revenue
Miscellaneous Revenue
Investment Earnings
$ 416
$ 528
$ 643
$ 100
$ 100
$ 100
0.00%
0.00%
Total Miscellaneous Revenue
416
528
643
100
100
100
0.00%
0.00%
Capital Project Revenue
Fire Impact Fees
66,862
46,406
93,554
50,000
32,000
50,000
- 36.00%
56.25%
Total Revenue
67,278
46,934
94,197
50,100
32,100
50,100
- 35.93%
56.07%
Total Expenditures
-
-
-
-
-
-
0.00%
0.00%
Beginning Fund Balance
437,222
504,500
551,434
500,100
645,631
677,731
29.10%
4.97%
Change in Fund Balance
67,278
46,934
94,197
50,100
32,100
50,100
- 35.93%
56.07%
Ending Fund Balance
$ 504,500
$ 551,434
$ 645,631
$ 550,200
$ 677,731
$ 727,831
23.18%
7.39%
287
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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288
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: N/A
FUND: Public Safety Plan Fund
RESPONSIBLE MANAGER: Bob Giberson
Description
FUND NUMBER: 305
POSITION: Director
The Public Safety Plan fund is used to construct a new Justice Center, which will house the Police
department and Court and reconstruct fire stations. Projects in this fund are paid for with voter - approved
debt.
Revenue and Expenditure Summary
Public Safety Plan
289
Actual
Projected
Budget
Percent Change
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Tukwila South Mitigation
$ -
$ -
$ -
$ -
$ 500,000
$ 300,000
0.00%
- 40.00%
Bond Proceeds
-
-
-
-
23,343,000
-
0.00%
0.00%
Total Revenue
-
-
-
-
23,843,000
300,000
0.00%
- 98.74%
Expenditures
Justice Center
-
-
-
-
6,300,000
2,157,000
0.00%
- 65.76%
Fire Station 51
-
-
-
-
6,150,000
5,296,000
0.00%
- 13.89%
Fire Station 52
-
-
-
-
653,000
672,000
0.00%
2.91%
Fire Equipment
-
-
-
-
624,000
24,000
0.00%
- 96.15%
Total Capital Projects
-
-
-
-
13,727,000
8,149,000
0.00%
- 40.64%
Transfer for Fire Apparatus
-
-
-
-
460,000
1,450,000
0.00%
215.22%
Total Expenditures
-
-
-
-
14,187,000
9,599,000
0.00%
- 32.34%
Beginning Fund Balance
-
-
-
-
-
9,656,000
0.00%
0.00%
Change in Fund Balance
-
-
-
-
9,656,000
(9,299,000)
0.00%
- 196.30%
Ending Fund Balance
$ -
$ -
$ -
$ -
$ 9,656,000
$ 357,000
0.00%
- 96.30%
289
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditure Detail — Services and Capital
Services include consulting and design. Capital includes land acquisition and construction. Project costs
are related to Public Safety Plan.
Public Safety Plan
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
305.98.594.180.41.00 Prof Svcs - Design for Justice Center
$ -
$ -
$ -
$ -
$ 300,000
$ 2,157,000
305.98.594.220.41.00 Prof Svcs - Design for Fire Stations
-
-
-
-
2,288,000
1,314,000
Total Services
-
-
-
-
2,588,000
3,471,000
305.98.594.180.61.00 Capital - Land for Justice Center
-
-
-
-
6,000,000
-
305.98.594.220.61.00 Capital - Land Fire Station
-
-
-
-
653,000
-
305.00.594.220.64.00 Capital - Fire equipment
-
-
-
-
624,000
24,000
305.98.594.220.65.00 Capital - Construction of Justice Center
-
-
-
-
3,862,000
4,654,000
Total Other
-
-
-
-
11,139,000
4,678,000
Total Supplies, Services and Other
$ -
$ -
$ -
$ -
$13,727,000
$ 8,149,000
290
2017 - 2018 Biennial Budget
City of Tukwila, Washington
DEPARTMENT: N/A
FUND: City Facilities Fund
RESPONSIBLE MANAGER: Bob Giberson
Description
FUND NUMBER: 306
POSITION: Director
The City Facilities fund is used for new construction or major reconstruction of city facilities.
Revenue and Expenditure Summary
City Facilities
291
2014
Actual
2015
Projected
2016
2016
Budget
2017 2018
Percent Change
2016 -17 2017 -18
Revenue
Bond Proceeds
$ -
$ -
$ -
$ -
$ 6,150,000 $ 23,343,000
0.00% 279.56%
Total Revenue
-
-
-
-
6,150,000 23,343,000
0.00% 279.56%
Expenditures
Capital Projects
Public Works Shops
-
-
-
-
6,150,000 2,302,000
0.00% - 62.57%
Total Capital Projects
-
-
-
-
6,150,000 2,302,000
0.00% - 62.57%
Total Expenditures
-
-
-
-
6,150,000 2,302,000
0.00% - 62.57%
Beginning Fund Balance
Change in Fund Balance
-
-
-
-
-
-
-
-
- -
- 21,041,000
0.00% 0.00%
0.00% 0.00%
Ending Fund Balance
$ -
$ -
$ -
$ -
$ - $ 21,041,000
0.00% 0.00%
291
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditure Detail — Services and Capital
Services include consulting and design. Capital includes land acquisition and construction. Project costs
are related to City Facilities.
City Facilities
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
306.98.594.180.41.00 Prof Sacs - Design for PW Shops
$ -
$ -
$ -
$ -
$ 150,000
$ 2,302,000
Total Services
-
-
-
-
150,000
2,302,000
306.98.594.180.61.00 Capital - Land PW Shops
-
-
-
-
6,000,000
-
Total Other
-
-
-
-
6,000,000
-
Total Supplies, Services and Other
$ -
$ -
$ -
$ -
$ 6,150,000
$ 2,302,000
292
2017 - 2018 Biennial Budget City of Tukwila, Washington
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% of the property owners in the City,
with 2,171 accounts, 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% of the property owners in the City, with
1,787 accounts, and Valley View Sewer District 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,
1 -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.
293
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Enterprise Fund Financial Summaries
Enterprise Funds 2017
Reserve Policy: 20% of previous 1,218,600 1,664,800 1,231,400 4,114,800 302,349
year operating revenue
294
Water
Sewer
Surface
Water
Total Utility
Golf
Course
Total
Enterprise
Rate Increase
5%
0%
5%
10%
Operating Revenue
Charges for Services
Utility charges
$6,859,000
$8,524,000
$6,133,000
$21,516,000
$ -
$ 21,516,000
Green Fees, Instruction
-
-
-
-
1,095,650
1,095,650
Sales of Merchandise
-
-
-
-
151,000
151,000
Total Charges for Services
6,859,000
8,524,000
6,133, 000
21, 516, 000
1,246,650
22, 762, 650
Intergovernmental
-
-
170,000
170,000
-
170,000
Miscellaneous Revenue
Connection Fees
25,000
125,000
-
150,000
-
150,000
Rents and Concessions
-
-
-
-
306,000
306,000
Investment Earnings
21,000
25,000
24,000
70,000
1,000
71,000
Other Misc Revenue
-
-
-
-
10,900
10,900
Total Miscellaneous Revenue
46,000
150,000
24,000
220,000
317,900
537,900
Total Operating Revenue
6,905,000
8,674,000
6,327,000
21,906,000
1,564,550
23,470,550
Non - operating revenue
Public Works Trust Fund Loan
-
-
-
-
-
-
Intergovernmental - grants
-
-
1,086,000
1,086,000
-
1,086,000
Transfer in from General Fund
-
-
-
-
300,000
300,000
Total Non - operating Revenue
-
-
1,086,000
1,086,000
300,000
1,386,000
Total Revenue
6,905,000
8,674,000
7,413,000
22,992,000
1,864,550
24,856,550
Operating Expenses
Salaries & Wages
600,968
359,783
1,024,855
1,985,606
717,061
2,702,667
Personnel Benefits
257,824
154,647
468,607
881,078
306,120
1,187,198
Supplies
2,765,300
4,224,100
46,500
7,035,900
203,415
7,239,315
Services
290,230
258,127
530,072
1,078,429
327,054
1,405,483
IntergoVt Services & Taxes
968,000
990,000
668,000
2,626,000
66,400
2,692,400
Total Operating Expenses
4,882,322
5,986,656
2,738,034
13,607,013
1,620,050
15,227,063
Capital Expenses
Capital Project Expenses
3,195,000
4,353,500
4,573,500
12,122,000
50,000
12,172,000
Principal
132,334
322,271
288,148
742,753
-
742,753
Interest
15,881
36,794
15,659
68,334
-
68,334
Total Capital Expenses
3,343,215
4,712,565
4,877,307
12,933,087
50,000
12,983,087
Indirect cost allocation
616,053
469,302
518,528
1,603,883
180,899
1,784,782
Total Expenses
8,841,590
11,168,523
8,133,869
28,143,983
1,850,949
29,994,932
Change in Fund Balance
(1,936,590)
(2,494,523)
(720,869)
(5,151,983)
13,601
(5,138,382)
Beginning Fund Balance
4,178,561
9,009,091
4,273,828
17,461,481
23,174
17,484,655
Ending Fund Balance
$2,241,971
$6,514,568
$3,552,959
$12,309,498
$ 36,775
$ 12,346,273
Reserve Policy: 20% of previous 1,218,600 1,664,800 1,231,400 4,114,800 302,349
year operating revenue
294
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Enterprise Funds 2018
Reserve Policy: 20% of previous
year operating revenue
1,381,000 1,734,800 1,231,400 4,347,200 312,910
295
Water
Sewer
Surface
Water
Total Utility
Golf
Course
Total
Enterprise
Rate Increase
Operating Revenue
Charges for Services
5%
3.5%
3%
12%
Utility charges
$6,997,000
$ 8,644,000
$ 6,306,000
$21,947,000
$ -
$ 21,947,000
Green Fees, Instruction
-
-
-
-
1,145,650
1,145,650
Sales of Merchandise
-
-
-
-
151,000
151,000
Total Charges for Services
6,997,000
8,644,000
6,306,000
21,947,000
1,296,650
23,243,650
Miscellaneous Revenue
Connection Fees
25,000
125,000
-
150,000
-
150,000
Rents and Concessions
-
-
-
-
309,000
309,000
Investment Earnings
21,000
30,000
24,000
75,000
1,000
76,000
Other Misc Revenue
-
-
-
-
10,900
10,900
Total Miscellaneous Revenue
46,000
155,000
24,000
225,000
320,900
545,900
Total Operating Revenue
7,043,000
8,799,000
6,330,000
22,172, 000
1,617,550
23, 789, 550
Non - operating revenue
Public Works Trust Fund Loan
-
-
-
-
-
-
Intergo ernmental - grants
-
-
2,656,000
2,656,000
-
2,656,000
Transfer in from General Fund
-
-
-
-
300,000
300,000
Total Non - operating Revenue
-
-
2,656,000
2,656,000
300,000
2,956,000
Total Revenue
7,043,000
8,799,000
8,986,000
24,828,000
1,917,550
26,745,550
Operating Expenses
Salaries & Wages
612,767
366,889
1,045,012
2,024,669
729,121
2,753,790
Personnel Benefits
271,885
163,084
494,934
929,903
321,672
1,251,575
Supplies
2,815,300
4,374,100
43,500
7,232,900
203,415
7,436,315
Services
288,436
259,617
549,694
1,097,747
332,042
1,429,790
IntergoVt Services & Taxes
982,000
1,002,000
686,000
2,670,000
66,400
2,736,400
Total Operating Expenses
4,970,389
6,165,690
2,819,140
13,955,219
1,652,651
15,607,870
Capital Expenses
Capital Project Expenses
1,070,000
1,565,000
4,963,000
7,598,000
50,000
7,648,000
Principal
133,992
326,225
288,913
749,130
-
749,130
Interest
14,499
33,549
13,903
61,951
-
61,951
Total Capital Expenses
1,218,491
1,924,774
5,265,816
8,409,081
50,000
8,459,081
Indirect cost allocation
709,554
527,888
644,519
1,881,961
184,517
2,066,478
Total Expenses
6,898,434
8,618,352
8,729,475
24,246,261
1,887,168
26,133,429
Change in Fund Balance
144,566
180,648
256,525
581,739
30,382
612,121
Beginning Fund Balance
2,241,971
6,514,568
3,552,959
12,309,498
36,775
12,346,273
Ending Fund Balance
$2,386,537
$ 6,695,216
$ 3,809,484
$12,891,237
$ 67,157
$ 12,958,394
Reserve Policy: 20% of previous
year operating revenue
1,381,000 1,734,800 1,231,400 4,347,200 312,910
295
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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296
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Public Works
FUND: Water
RESPONSIBLE MANAGER: Bob Giberson
Description
FUND NUMBER: 401
POSITION: Director
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 697 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.
2015 -2016 Accomplishments
♦ Began development of the GIS as- builts of city water infrastructure.
♦ Continued monitoring water use efficiency efforts and provided an annual report.
♦ Achieved 10% water savings to meet Water Efficiency Goals established by the Municipal Water
Law.
2017 -2018 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
2017 -2018 Indicators of Success
♦ Complete construction of Andover Park E Water Main Replacement.
♦ Complete construction of Macadam Rd S Water Upgrade.
♦ Complete construction of 58th Ave S Water Main Replacement.
♦ Complete construction of 53rd Ave S.
♦ Finish design and begin construction of Martin Luther King Jr Water Main.
♦ Continued development of the GIS as- builts of city water infrastructure.
297
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Performance Measures
298
Actual
2014
2015
Estimated
2016
Projected
2017
2018
Ensure a safe supply of drinking water
Number of backflow prevention assemblies (BPA) certified
1,480
1,490
1,500
1,665
1,685
Number of water system samples tested
25
20
25
47
50
Number of zones where mains are flushed
150
147
150
129
135
Bi- monthly tests for coliform & chlorine residual levels
18
18
18
25
25
Number of fire hydrants tested
576
580
585
570
575
Capital
Number of water meters 2 inches and larger tested for
accuracy
100
125
145
90
100
Number of new water meters installed within 48 hours of hook-
up request
10
10
10
13
15
Customers
Number of water customers
2,126
2,145
2,145
2,150
2,349
Total Gallons of Water Purchased (in thousands)
684,337
697,147
712,000
775,000
776,000
Number of total water system miles
43.00
42.00
43.00
44.00
44.00
Number of fire hydrants
590
591
595
595
600
Number of shut -off notices
435
387
380
375
370
298
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Revenue and Expense Summary
Water
Reconciliation to Financial Statements
Actual
Projected
Budget
Percent Change
5,776,851
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Operating Revenue
12,941,256
15,283,186
15,485,759
18,119,008
18,506,808
17.00%
2.14%
Restricted for Debt Service
Charges for Services
-
-
-
-
-
0.00%
0.00%
Total Net Position
Water Sales
$ 5,970,578
$ 6,483,866
$ 6,240,487
$ 6,049,000
$ 6,858,000
$ 6,996,000
13.37%
2.01%
Inspection Fees
225
165
408
1,000
1,000
1,000
0.00%
0.00%
Total Charges for Services
5,970,803
6,484,031
6,240,895
6,050,000
6,859,000
6,997,000
13.37%
2.01%
Intergovernmental Revenue
61,119
(0)
-
-
-
-
0.00%
0.00%
Transfers In Hydrant Rental
-
-
-
-
-
-
0.00%
0.00%
Miscellaneous Revenue
(24,573)
-
-
-
-
0.00%
0.00%
Investment Eamings
25,055
24,040
25,726
17,700
21,000
21,000
18.64%
0.00%
Sale of Capital Assets
(4,435)
-
-
-
-
-
0.00%
0.00%
Other Misc Revenue
6,158
465
259
300
-
-
0.00%
0.00%
Total Miscellaneous Revenue
26,778
24,505
25,985
18,000
21,000
21,000
16.67%
0.00%
Total Operating Revenue
6,058,700
6,508,536
6,266,880
6,068,000
6,880,000
7,018,000
13.38%
2.01%
Capital Project Revenue
State Grant
-
1,102,266
-
-
-
-
Federal Grant
-
2,957
-
-
-
-
Capital contributions
61,620
108,387
44,849
25,000
25,000
25,000
0.00%
0.00%
Public Works Trust Fund Loan
-
-
-
-
-
-
0.00%
0.00%
Total Capital Project Revenue
61,620
1,213,611
44,849
25,000
25,000
25,000
0.00%
0.00%
Total Revenue
6,120,321
7,722,147
6,311,728
6,093,000
6,905,000
7,043,000
13.33%
2.00%
Operating Expenses
Salaries & Wages
569,802
566,186
580,573
611,059
600,968
612,767
-1.65%
1.96%
Personnel Benefits
218,482
224,979
228,639
261,137
257,824
271,885
-1.27%
5.45%
Supplies
2,577,809
2,650,748
2,609,995
2,552,339
2,765,300
2,815,300
8.34%
1.81%
Services
301,765
226,192
311,811
277,727
290,230
288,436
4.50%
-0.62%
IntergoVt Services & Taxes
868,091
933,085
896,712
854,900
968,000
982,000
13.23%
1.45%
Total Operating Expenses
4,535,950
4,601,190
4,627,729
4,557,162
4,882,322
4,970,389
7.14%
1.80%
Capital Expenses
Salaries & Wages
12,391
9,025
(13,521)
-
-
-
0.00%
0.00%
Personnel Benefits
4,366
3,450
(5,438)
-
-
-
0.00%
0.00%
Supplies
49
106
63
-
-
-
0.00%
0.00%
Services
133,563
143,516
370,736
415,000
622,000
317,000
49.88%
-49.04%
Capital Outlay
856,757
1,182,755
2,399,317
2,528,000
2,573,000
753,000
1.78%
- 70.73%
Principal
486,480
507,780
134,081
134,081
132,334
133,992
- 1.30%
1.25%
Interest
75,257
37,683
50,003
60,732
15,881
14,499
- 73.85%
-8.70%
Total Capital Expenses
1,568,864
1,884,315
2,935,240
3,137,813
3,343,215
1,218,491
6.55%
- 63.55%
Transfers Out for Debt Service
-
-
-
-
-
81,180
Indirect cost allocation
523,876
592,248
603,974
603,974
616,053
628,374
2.00%
2.00%
Total Transfers
523,876
592,248
603,974
603,974
616,053
709,554
2.00%
15.18%
Total Expenses
6,628,690
7,077,752
8,166,943
8,298,949
8,841,590
6,898,434
6.54%
- 21.98%
Change in Fund Balance
(508,369)
644,394
(1,855,215)
(2,205,949)
(1,936,590)
144,566
- 12.21%
- 107.46%
Net working capital (Fund Balance)
$ 6,033,776
$ 6,153,761
$ 4,178,561
$ 3,947,812
$ 2,011,221
$ 2,155,788
- 49.05%
7.19%
Reconciliation to Financial Statements
Net working capital (Fund Balance)
5,776,851
6,153,761
4,178,561
3,947,812
2,011,221
2,155,788
-49.05%
7.19%
Net Investment in Capital Assets
11,518,390
12,941,256
15,283,186
15,485,759
18,119,008
18,506,808
17.00%
2.14%
Restricted for Debt Service
266,713
-
-
-
-
-
0.00%
0.00%
Total Net Position
$17,561,954
$19,095,017
$19,461,747
$19,433,571
$20,130,229
$20,662,595
3.58%
2.64%
Depreciation
(reduction in capital assets)
533,999
528,077
593,309.95
593,310
709,966
830,691
19.66%
17.00%
Non -Cash Accounting Adjustments
Operating Prior Period Adjustment
250,180
524,409
-
-
-
-
0.00%
0.00%
Revenue Bond Refunding
-
(162,403)
-
-
-
-
0.00%
0.00%
GASB 68 Pension Adjustment
-
(24,573)
-
-
-
-
0.00%
0.00%
299
2017 - 2018 Biennial Budget City of Tukwila, Washington
Capital Projects
The capital projects listed below are capital projects planned for the 2017 -2018 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
2017
Budget
2018
Budget
Anticipated
Completion
Macadam Rd S Water Upgrade
APE Water Main Replacement
53rd Ave S Water Main Replacement
58th Ave S Water Main Replacement
Martin Luther King Jr W S Water Main
GIS Inventory of Water System
Interurban Water Reuse
Water Reservoir 1.5 million Gallon Cap
Minkler Blvd Water Main Replacement
S 52nd Place Waterline Replacement
Total Capital Projects
$ 1,300,000
785,000
572,000
326,000
70,000
67,000
50,000
$ 3,170, 000
$
552,000
313,000
100,000
25,000
60,000
20,000
$ 1,070,000
2017
2017
2018
2017
2019
N/A
N/A
2021
2019
2022
Debt Service Requirements
The following chart provides information on debt service requirements, by debt issue, for the biennium.
Budget
Debt Service
Project
2017 2018
2015 Revenue Bonds
Principal
Interest
2015 Revenue Bonds Total Debt Service
Allentown Phase II
PWTFL 2001
Principal
Interest
PWTFL 2001 Total Debt Service
Duwamish /Valley View
37,253
9,720
46,974
PWTFL 2004
Principal
Interest
PWTFL 2004 Total Debt Service
Allentown Phase II
14,454
361
14,816
80,625
3,225
83,851
38,911
8,849
47,760
14,454
289
14,743
80,625
2,822
83,447
Total Principal
Total Interest
Total Debt Service
Amortization of premiums and discounts are not included in this schedule but are
included in the Revenue and Expense Summary statement.
132,333
13,307
$ 145,640
133,991
11,960
$ 145,951
300
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
Position
Description
2016
FTE
2017
FTE
2017 Budget
Salaries Benefits
2018
FTE
2018 Budget
Salaries Benefits
Maint & Ops Superintendent
1
1
$ 99,998 $ 37,957
1
$ 101,998 $ 39,894
Maint & Ops Foreman
1
1
77,243 26,112
1
78,788 27,384
Maint & Ops Specialist
4
4
276,964 133,829
4
282,504 141,536
Water Quality Specialist
1
1
76,425 34,256
1
77,954 36,169
Senior Engineer
0.5
0.5
59,337 23,499
0.5
60,524 24,731
Extra Labor
4,000 459
4,000 459
Overtime
7,000 439
7,000 439
Clothing Allowance
1,330
1,330
Department Total
7.5
7.5
$ 600,968 $ 257,881
7.5
$ 612,767 $ 271,942
301
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
401.01.534.800.31.00 Supplies -Office & Operating
$ -
$ 34
$ 241
$ -
$ 500
$ 500
401.01.534.800.31.01 Supplies -Office & Safety
2,115
2,519
4,401
2,500
2,000
2,000
401.01.534.800.31.02 Supplies - Operating
26,734
20,866
18,673
26,028
26,000
26,000
401.01.534.800.31.03 Supplies - Repairs & Maintenance
68,031
67,528
51,855
58,500
58,500
58,500
401.01.534.800.31.04 Supplies - Billing
2,106
1,386
1,814
2,311
2,300
2,300
401.01.534.800.31.05 Supplies -Large Meters
19,584
43,107
40,175
42,000
55,000
55,000
401.01.534.800.33.01 Supplies - Purchased Water
2,448,940
2,479,973
2,474,807
2,400,000
2,600,000
2,650,000
401.01.534.800.33.04 Supplies - Reclaimed Water
4,003
4,838
9,309
10,000
10,000
10,000
401.01.534.800.35.00 Small Tools & Minor Equip -Tools
6,297
30,498
7,719
8,500
8,500
8,500
401.01.534.800.35.01 Small Tools & Minor Equip - Traffic
control
-
-
1,000
2,500
2,500
2,500
Total Supplies
2,577,809
2,650,748
2,609,995
2,552,339
2,765,300
2,815,300
401.01.534.800.41.00 Prof Svcs - Engineering services,
water analysis, and computer
programming
3,063
1,403
6,409
8,000
8,000
8,000
401.01.534.801.41.00 Prof Svcs - Project costs
93,841
6,721
-
-
-
-
401.01.534.800.41.01 Prof Svcs - Utility one call services for
utility line locates
476
436
376
400
500
500
401.01.534.800.41.02 Prof Svcs -CDL licenses, hearing
tests
376
530
971
1,000
1,000
1,000
401.01.534.800.42.00 Communication -Phone bills and
-
172
2,735
2,500
2,500
2,500
Nextels
401.01.534.800.43.00 Travel - Mileage, meals (for overtime),
parking
1,278
1,704
692
1,500
1,500
1,500
401.01.534.800.45.00 Rental - Tapping machines, test
pumps and other emergency
equipment
1,706
1,396
2,943
1,500
1,500
1,500
401.01.534.800.45.94 Rental -Equip Replacement Fund
65,508
77,564
109,690
97,671
109,461
109,461
401.01.534.800.45.95 Rental - Equipment Rental 0 & M
45,181
47,431
84,309
73,855
72,420
73,868
401.01.534.800.46.00 Insurance -WCIA Liability
22,754
-
-
26,901
-
-
401.01.534.800.46.01 Insurance -WCIA Liability
-
-
26,901
-
14,853
16,338
401.01.534.800.46.04 Insurance -
-
25,620
-
-
-
-
401.01.534.800.47.00 Public Utility -Gas, electricity, water,
and sewer for water facilities
18,241
-
19,400
19,400
13,400
13,400
401.01.534.800.47.01 Public Utility - Disposal of spoils and
asphalt from excavations
282
521
701
5,000
5,000
5,000
401.01.534.800.47.21 Public Utility - Electricity
-
16,945
7,482
-
5,000
5,000
401.01.534.800.47.25 Public Utility -Water and Sewer
-
1,675
400
-
1,000
1,000
401.01.534.800.48.00 R &M - Repairs to reservoir, PRV,
water facilities and components
10,552
13,050
11,833
3,000
17,096
12,369
401.01.534.801.48.00 R &M -
-
(306)
-
-
-
-
401.01.534.800.49.00 Misc - Registrations, training,
memberships, computer upgrades,
sm equip. repair
2,731
(20,011)
726
12,000
12,000
12,000
302
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditure Detail - Supplies, Services and Other, Continued
Water - Administration, Continued
Services include construction management related to capital projects. Capital includes capital projects
specific to the water fund.
Water - Capital Outlays by Expenditure Type
Account Number
Actual
Projected
2016
Budget
2018
Account Number
2014
2015
2016
2016
2017
2018
401.01.534.800.49.01 Misc - Operating permit from Dept of
4,943
4,943
4,943
5,000
5,000
5,000
Health
133,350
143,229
370,605
415,000
622,000
317,000
401.01.534.800.49.08 Misc -PPI credit card fees
30,834
46,400
31,300
20,000
20,000
20,000
Total Services
301,765
226,192
311,811
277,727
290,230
288,436
401.01.534.800.53.00 Taxes & Assessments - Excise Tax
270,916
284,575
272,991
250,000
280,000
280,000
401.01.534.800.54.01 Interfund Taxes - Interfund Utility Tax
597,175
648,510
623,721
604,900
688,000
702,000
Total Intergovernmental
868,091
933,085
896,712
854,900
968,000
982,000
Total Supplies, Services and Other
$ 3,747,666
$ 3,810,024
$ 3,818,518
$ 3,684,966
$ 4,023,530
$ 4,085,736
Services include construction management related to capital projects. Capital includes capital projects
specific to the water fund.
Water - Capital Outlays by Expenditure Type
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
401.98.594.340.31.00 Supplies -Office and Operating
$ 49
$ 106
$ 63
$ -
$ -
$ -
Total Supplies
49
106
63
-
-
-
401.98.594.340.41.00 Professional Services - Construction
management
133,350
143,229
370,605
415,000
622,000
317,000
401.98.594.340.44.00 Advertising -Bid ads
4
-
-
-
-
-
401.98.594.340.45.00 Advertising -Bid ads
209
287
131
-
-
-
Total Services
133,563
143,516
370,736
415,000
622,000
317,000
401.01.594.340.64.00 Capital - Machinery & Equipment
-
20,894
49,164
25,000
25,000
-
401.98.594.340.65.00 Capital - Construction Projects
856,757
1,161,862
2,350,153
2,503,000
2,548,000
753,000
Total Capital
$ 990,370
$ 1,326,378
$ 2,770,115
$ 2,943,000
$ 3,195,000
$ 1,070,000
303
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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304
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Public Works
FUND: Sewer
RESPONSIBLE MANAGER: Bob Giberson
Description
FUND NUMBER: 402
POSITION: Director
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 40 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.
2015 -2016 Accomplishments
♦ Evaluated system -wide conditions for potential upgrades for annual sewer repair program.
♦ Ongoing construction of CBD sanitary sewer rehabilitation.
♦ Began design of 53rd Ave S sewer rehabilitation.
♦ Continued development of the GIS as- builts of city sewer infrastructure.
2017 -2018 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
2017 -2018 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.
♦ Complete construction of Andover Park E sewer replacement.
♦ Complete construction of 53rd Ave S sewer rehabilitation.
♦ Continued development of the GIS as- builts of city sewer infrastructure.
305
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Performance Measures
306
Actual
2014
2015
Estimated
2016
Projected
2017 2018
Maintain and Improve Sewer System
Number of linear feet TV inspected
15,000
10,000
10,000
10,000
10,000
Number of linear feet of sewer pipe jet cleaned
200,000
195,000
200,000
200,000
200,000
Number of manholes cleaned
850
850
850
850
850
Capital
Hours of 10 sewer lift stations monitoring of pump hours, start
10
10
11
11
11
Customers
Number of sewer customers
1,760
1,742
1,760
1,770
1,950
Number of total sewer system miles
40.30
40.30
40.30
41.00
41.00
306
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Revenue and Expense Summary
Sewer
Reconciliation to Financial Statements
Actual
Projected
Budget
Percent Change
5,284,920
2014
2015
2016
2016
2017
2018
2015 -16
2017 -18
Operating Revenue
8,139,154
8,680,690
11,488,018
15,689,812
16,916,998
36.58%
7.82%
Restricted for Debt Service
Charges for Services
Sewer Sales
$ 8,290,309
$ 9,020,998
$ 8,541,570
$ 7,889,000
$ 8,524,000
$ 8,644,000
8.05%
1.41%
Total Charges for Services
8,290,309
9,020,998
8,541,570
7,889,000
8,524,000
8,644,000
8.05%
1.41%
Miscellaneous Revenue
Investment Eamings
21,055
43,175
32,778
20,000
25,000
30,000
25.00%
20.00%
Total Miscellaneous Revenue
21,055
43,175
32,778
20,000
25,000
30,000
25.00%
20.00%
Total Operating Revenue
8,311,364
9,064,173
8,574,348
7,909,000
8,549,000
8,674,000
8.09%
1.46%
Capital Project Revenue
Intergovernmental - Grants
261,745
209,180
511,244
415,000
125,000
125,000
- 69.88%
0.00%
Long -Term Debt Proceeds
248,516
501,484
-
-
-
-
0.00%
0.00%
Total Capital Project Revenue
510,260
710,665
511,244
415,000
125,000
125,000
- 69.88%
0.00%
Total Revenue
8,821,624
9,774,838
9,085,592
8,324,000
8,674,000
8,799,000
4.20%
1.44%
Operating Expenses
Salaries & Wages
315,445
310,362
374,811
313,582
359,783
366,889
14.73%
1.98%
Personnel Benefits
112,171
120,709
137,308
117,103
154,647
163,084
32.06%
5.46%
Supplies
4,175,762
3,885,546
4,356,193
4,027,893
4,224,100
4,374,100
4.87%
3.55%
Services
633,107
1,203,186
302,293
271,187
258,127
259,617
-4.82%
0.58%
Intergo&t Services & Taxes
952,130
1,033,643
975,698
895,400
990,000
1,002,000
10.57%
1.21%
Total Operating Expenses
6,188,614
6,553,446
6,146,303
5,625,165
5,986,656
6,165,690
6.43%
2.99%
CIP Expenses
Salaries & Wages
2,011
1,814
18,959
-
-
-
0.00%
0.00%
Personnel Benefits
656
677
(2,053)
-
-
-
0.00%
0.00%
Supplies
4,013
-
-
-
-
-
0.00%
0.00%
Services
57,793
47,798
752,473
455,000
654,000
265,000
43.74%
- 59.48%
Capital Outlay
61,649
3,071
(498,477)
2,852,000
3,699,500
1,300,000
29.72%
- 64.86%
Principal
289,487
321,760
326,436
325,261
322,271
326,225
-0.92%
1.23%
Interest
83,626
88,181
53,931
78,480
36,794
33,549
- 53.12%
-8.82%
Total Capital Expenses
499,234
463,301
651,268
3,710,741
4,712,565
1,924,774
27.00%
- 59.16%
Non -Cash Accounting Adjustments
Operating Prior Period Adjustment
51,825
304,471
-
-
-
-
0.00%
0.00%
Capital Prior Period Adjustment
398,495
0.00%
0.00%
Revenue Bond Refunding
-
120,472
-
-
-
-
0.00%
0.00%
GASB 68 Pension Adjustment
-
(14,269)
-
-
-
-
0.00%
0.00%
Transfer Out for Debt Service
-
-
-
-
-
49,200
0.00%
0.00%
Indirect cost allocation
394,500
451,167
460,100
460,100
469,302
478,688
2.00%
2.00%
Total Non -Cash Accounting Adjustments
844,820
861,841
460,100
460,100
469,302
527,888
2.00%
12.48%
Total Expenses
7,532,669
7,878,588
7,257,671
9,796,006
11,168,523
8,618,352
14.01%
- 22.83%
Change in Fund Balance
1,288,956
1,896,250
1,827,922
(1,472,006)
(2,494,523)
180,648
69.46%
- 107.24%
Net working capital (Fund Balance)
5,284,920
7,181,170
9,009,091
5,709,164
3,214,640
3,395,288
- 43.69%
5.62%
Reconciliation to Financial Statements
Net working capital (Fund Balance)
5,284,920
7,181,170
9,009,091
5,709,164
3,214,640
3,395,288
-43.69%
5.62%
Net Investment in Capital Assets
8,391,299
8,139,154
8,680,690
11,488,018
15,689,812
16,916,998
36.58%
7.82%
Restricted for Debt Service
126,834
-
-
-
-
-
0.00%
0.00%
Total Net Position
$13,803,052
$15,320,323
$17,689,781
$17,197,182
$18,904,452
$20,312,286
9.93%
7.45%
Depreciation
(reduction in capital assets)
416,303
373,087
361,876.67
361,877
510,771
697,588
41.15%
36.58%
307
Debt Service Project 2017 2018 I
2017 - 2018 Biennial Budget City of Tukwila, Washington
Capital Projects
The capital projects listed below are capital projects planned for the 2017 -2018 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
2017 2018 Anticipated
Budget Budget Completion
CBD Sanitary Sewer Rehabilitation $ 1,265,000 $ 1,265,000 2019
Sewer Lift Station No. 2 Upgrades 765,000 2017
Sewer Repair - Strander Blvd Bridge 160,000 2017
Vail View W Hill Sewer Transf Area 50,000 2017
APE Sewer Replacement 550,000 2017
GIS Inventory of Sewer System 167,000 100,000 2019
53rd Ave S Sewer Rehabilitation 185,000 2017
Fort Dent Sewer Relocation 1,004,000 2017
Other (Annual Maint, etc) 200,000 200,000 N/A
Total Capital Projects $ 4,346,000 $ 1,565,000
Sewer Fund - Debt Service Requirements
The following chart provides information on debt service requirements, by debt issue, for the biennium.
Budget
2015 Revenue Bonds Allentown Phase II
Principal $ 88,835 $ 92,789
Interest 23,179 21,101
2015 Revenue Bonds Total Debt Service 112,014 113,889
PWTFL 2004 Allentown Phase II
Principal 192,261 192,261
Interest 7,690 6,729
PWTFL 2004 Total Debt Service 199,951 198,990
PWTFL 2014 CBD Sewer Rehab
Principal 41,175 41,175
Interest 3,294 3,088
PWTFL 2014 Total Debt Service 44,469 44,263
Total Principal
Total Interest
Total Debt Service
322,271 326,224
34,164 30,918
$ 356,435 $ 357,142
Amortization of premiums and discounts are not included in this schedule but are
included in the Revenue and Expense Summary statement.
308
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
Position
Description
2016
FTE
2017
FTE
2017 Budget
Salaries Benefits
2018
FTE
2018 Budget
Salaries Benefits
Maint & Ops Superintendent
0.5
0.5
$ 41,827
$ 13,707
0.5
$ 42,664
$ 14,359
Maint & Ops Foreman
1
1
82,253
27,114
1
83,898
28,373
Sr Maint & Ops Specialist
1
1
76,425
34,256
1
77,954
36,154
Maint & Ops Specialist
0.5
1.5
95,498
55,161
1.5
97,408
58,557
Senior Engineer
0.5
0.5
59,337
23,499
0.5
60,524
24,731
Overtime
4,442
340
4,442
340
Clothing Allowance
570
570
Department Total
3.5
4.5
$ 359,783
$ 154,647
4.5
$ 366,889
$ 163,084
309
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
Actual
2014
2015
Projected
2016
2016
Budget
2017
2018
402.01.535.800.31.00 Supplies -
$
3,796
$ 1,195
$ 14
$ -
$ -
$ -
402.01.535.801.31.00 Supplies -
8,926
-
-
-
-
-
402.01.535.800.31.01 Supplies - Office & Safety
1,825
643
2,588
2,293
2,000
2,000
402.01.535.800.31.02 Supplies - Operating
15,662
11,682
15,543
12,600
12,600
12,600
402.01.535.800.31.03 Supplies - Repairs & Maintenance
2,532
1,474
2,072
4,500
4,000
4,000
402.01.535.800.31.04 Supplies - Billing
8,174
1,386
1,907
3,000
3,000
3,000
402.01.535.800.31.90 Supplies - Central
-
-
-
-
-
-
402.01.535.800.33.00 Supplies - Metro Sewage Treatment
4,133,944
3,865,421
4,332,021
4,000,000
4,200,000
4,350,000
402.01.535.800.35.00 Supplies - Small Tools & Minor
902
3,745
1,049
3,000
2,500
2,500
Equipment
402.01.535.800.35.01 Supplies - Traffic Control Devices
-
-
1,000
2,500
-
-
Total Supplies
4,175,762
3,885,546
4,356,193
4,027,893
4,224,100
4,374,100
402.01.535.800.41.00 Prof Svcs - Consultant engineering
services, surveying
601
4,131
1,009
1,000
1,000
1,000
402.01.535.800.41.01 Prof Svcs - Utility one call services for
utility line locates
476
436
325
300
300
300
402.01.535.800.41.02 Prof Svcs - CDL licenses, hearing tests
238
94
473
300
300
300
402.01.535.800.41.04 Prof Svcs - TV Equipment Software
-
-
1,000
1,000
1,000
1,000
402.01.535.801.41.00 Prof Svcs - Project costs
139,943
131,532
-
-
-
-
402.01.535.800.42.00 Communication - Phone bills and Nextels
2,051
1,931
2,224
2,500
2,500
2,500
402.01.535.800.43.00 Travel - Mileage, meals, parking
1,666
508
922
1,000
2,000
2,000
402.01.535.800.44.00 Advertising - Advertising for seasonal help
and staff replacement
150
150
150
150
402.01.535.800.45.00 Rental - Rental of backhoes, trackhoes,
loader, and forklifts
267
(6)
2,000
2,000
2,000
402.01.535.800.45.94 Rental - Equipment Replacement Fund
34,666
107,304
73,952
65,431
52,195
52,195
402.01.535.800.45.95 Rental - Equipment Rental 0 & M
58,338
37,118
77,746
65,041
49,731
50,726
402.01.535.800.46.00 Insurance - WCIA
16,464
-
-
19,465
-
-
402.01.535.800.46.01 Insurance - WCIA
-
-
19,465
-
4,951
5,446
402.01.535.800.46.04 Insurance -
-
18,538
-
-
-
-
402.01.535.800.47.00 Public Utility - Electrical, gas, water, and
sewer from lift stations
31,221
1,304
36,060
35,000
1,000
1,000
402.01.535.800.47.02 Public Utility - Waste Materials Disposal
2,526
635
2,130
5,000
4,000
4,000
402.01.535.800.47.21 Public Utility - Electric
-
15,755
8,773
-
16,000
16,000
402.01.535.800.47.25 Public Utility - Water and Sewer
-
16,189
6,972
-
17,000
17,000
402.01.535.800.48.00 R &M - Pump station repairs and
replacement done by outside vendors
12,271
12,536
13,689
15,000
24,000
24,000
402.01.535.800.48.01 R &M - Painting of sewer pump station
interiors
-
-
15,000
15,000
12,500
12,500
402.01.535.800.48.03 R &M - Repairs of sewer main lines
-
-
3,000
3,000
2,500
2,500
402.01.535.800.48.04 R &M - Sewer pump station computer
alarm system
8,763
13,971
2,354
10,000
10,000
10,000
310
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditure Detail - Supplies, Services, and Other, Continued
Sewer - Administration Continued
Account Number
Actual
2014
2015
Projected
2016
2016
Budget
2017
2018
402.01.535.801.44.00 Advertising -
3,230
1,862
-
-
-
-
402.01.535.801.45.00 Rental -
22,195
-
-
-
-
-
402.01.535.801.48.00 R &M - Equipment
260,118
794,849
-
-
-
-
402.01.535.801.49.00 Misc -
-
505
-
-
-
-
402.01.535.800.49.00 Misc - Training, classes, minor software
purchases
1,293
(8,681)
150
5,000
5,000
5,000
402.01.535.800.49.08 Misc - PPI credit card fees
36,781
52,670
36,905
25,000
50,000
50,000
Total Services
633,107
1,203,186
302,293
271,187
258,127
259,617
402.01.535.800.53.00 Ext Taxes & Operating Assmnts
122,790
131,181
120,769
105,000
135,000
135,000
402.01.535.800.54.02 Interfund Taxes - Interfund Utility Tax
829,340
902,462
854,929
790,400
855,000
867,000
Total Intergovernmental
952,130
1,033,643
975,698
895,400
990,000
1,002,000
Total Supplies, Services and Other
$ 5,760,998
$6,122,375
$5,634,184
$5,194,480
$5,472,227
$5,635,717
Services include construction management for capital projects. Capital includes capital projects related
to the sewer fund.
Sewer - Capital Outlays
Account Number
Actual
2014
2015
Proposed
2016
2016
Budget
2017
2018
402.98.594.353.35.00 Small Tools
$ 4,013
$ -
$ -
$ -
$ -
$ -
Total Supplies
4,013
-
-
-
-
-
402.98.594.353.41.00 Prof Svcs - Construction management
402.98.594.353.44.00 Advertising - Bid ads
402.98.594.353.48.00 R &M - Equipment
402.98.594.353.49.00 Misc - Other
57,778
-
-
15
47,798
-
-
-
177,387
(1,667)
576,753
-
455,000
-
-
-
654,000
-
-
-
265,000
-
-
-
Total Services
57,793
47,798
752,473
455,000
654,000
265,000
402.01.594.350.64.00 Capital - Machinery & Equipment
402.98.594.353.64.00 Capital - Machinery & Equipment
402.98.594.353.65.00 Capital - Construction Projects
-
30,660
30,989
-
-
3,071
-
-
(498,477)
-
-
2,852,000
7,500
-
3,692,000
-
-
1,300,000
Total Other
61,649
3,071
(498,477)
2,852,000
3,699,500
1,300,000
Total Capital Outlay
$ 123,455
$ 50,869
$ 253,996
$3,307,000
$4,353,500
$1,565,000
311
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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312
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Parks & Recreation
FUND: Golf Course
RESPONSIBLE MANAGER: Rick Still
Description
FUND NUMBER: 411
POSITION: Director
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.
2015 -2016 Accomplishments
♦ 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.
♦ Strengthened our player engagement program by promoting PGA of America's "Get Golf Ready"
Program. Strategic Goals 2, 3, & 4. PROS Plan Goals 2, 3, 4, & 5.
♦ Implemented 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.
♦ Expand partnership with restaurant concessionaire to meet the needs of the customers and
community and extend agreement for seven years. Strategic Goals 2, 3, & 4. PROS Plan Goals
3 & 4.
♦ Implemented Cart Replacement Plan. Strategic Goal4. PROS Plan Goals 3 & 5.
2017 -2018 Outcome Goals
♦ Continue with Cart Replacement Plan. Strategic Goal 4. PROS Plan Goals 3 & 5.
♦ Improve operational efficiency and sustainability, and develop maintenance management plan.
Strategic Goal 1, 4, &5. PROS Plan Goals 4 & 5.
♦ Continue implementing deep tine aerification program. Strategic Goal 4 & 5. PROS Plan
Goals 4 & 5.
♦ Perform capital improvements at the course for playability and sustainability. Strategic Goal 4
& 5. PROS Plan Goals 4 & 5.
♦ Continue to expand our player engagement program to increase access to FGL. Strategic
Goals 2, 3, & 4. PROS Plan Goals 2, 3, 4, & 5.
2017 -2018 Indicators of Success
♦ Increased rounds of play.
♦ Additional new customers.
♦ Improved satisfaction with equipment.
♦ Better drainage on course, reduced soft spots, and healthier turf.
♦ Increased use of carts on course (not regulated to cart path only) during shoulder months.
313
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Revenue and Expense Summary
Foster Golf Course
314
Actual
Projected
Budget
Percent Change
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Operating Revenue
Charges for Services
Green Fees, Instruction
961,495
1,021,705
999,388
1,065,000
1,095,650
1,145,650
2.88%
4.56%
Sales of Merchandise
159,686
150,247
145,895
155,000
151,000
151,000
-2.58%
0.00%
Rents and Concessions
282,228
299,547
283,098
288,000
306,000
309,000
6.25%
0.98%
Total Charges for Services
1,403,410
1,471,499
1,428,380
1,508,000
1,552,650
1,605,650
2.96%
3.41%
Miscellaneous Revenue
Excise Taxes
3,151
3,927
4,072
2,617
3,900
3,900
49.03%
0.00%
Investment Earnings
392
952
1,981
1,130
1,000
1,000
- 11.50%
0.00%
Sale of Capital Assets
-
(455)
-
-
-
-
0.00%
0.00%
Other Misc Revenue
(513)
6,365
8,123
-
7,000
7,000
0.00%
0.00%
Total Miscellaneous Revenue
3,030
10,789
14,176
3,747
11,900
11,900
217.59%
0.00%
Transfers In
600,000
300,000
300,000
300,000
300,000
300,000
0.00%
0.00%
Total Operating Revenue
2,006,440
1,782,288
1,742,556
1,811,747
1,864,550
1,917,550
2.91%
2.84%
Operating Expenses
Salaries & Wages
698,112
706,164
730,837
706,489
717,061
729,121
1.50%
1.68%
Personnel Benefits
241,978
225,993
272,613
256,075
306,120
321,672
19.54%
5.08%
Supplies
194,344
275,840
233,700
259,335
203,415
203,415
- 21.56%
0.00%
Services
252,795
310,253
331,363
297,744
327,054
332,042
9.84%
1.53%
IntergoVt Services & Taxes
63,051
67,190
65,134
66,400
66,400
66,400
0.00%
0.00%
Total Operating Expenses
1,450,281
1,585,439
1,633,647
1,586,043
1,620,050
1,652,651
2.14%
2.01%
Capital Expenses
Capital Outlay
47,967
-
50,000
50,000
50,000
50,000
0.00%
0.00%
Total Capital Expenses
47,967
-
50,000
50,000
50,000
50,000
0.00%
0.00%
Indirect cost allocation
197,486
173,909
177,352
177,352
180,899
184,517
2.00%
2.00%
Total Expenses
1,695,734
1,759,348
1,860,999
1,813,395
1,850,949
1,887,168
2.07%
1.96%
Change in Fund Balance
310,705
22,941
(118,443)
(1,648)
13,601
30,382
- 925.28%
123.39%
Adjustments to working capital
Operating Prior Period Adjustment
(206,154)
(596,317)
-
-
-
-
0.00%
0.00%
Net working capital (Fund Balance)
714,539
141,617
23,174
139,969
153,570
183,952
9.72%
19.78%
Reconciliation to Financial Statements
Net working capital (Fund Balance)
714,539
141,617
23,174
139,969
153,570
183,952
Net Investment in Capital Assets
7,217,532
6,132,364
7,014,317
5,904,327
5,686,629
5,478,801
-3.69%
- 3.65%
Total Net Position
$7,932,071
$6,273,982
$7,037,492
$6,044,296
$5,840,199
$5,662,753
-3.38%
-3.04%
Non -Cash Adjustments to Capital Assets
Capital Prior Period Adjustment
-
757,473
-
-
-
-
0.00%
0.00%
Depreciation
298,023
327,238
253,214.34
278,037
267,698
257,828
-3.72%
-3.69%
314
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Director of Instruction - Golf
1
1
$ 81,345 $ 42,520
1
$ 82,972 $ 45,034
Golf Maintenance Supervisor
1
1
81,345 39,240
1
82,972 41,492
Lead Maintenance Specialist- Golf
1
1
76,425 38,248
1
77,954 40,478
Fleet Technician Golf
1
1
72,126 25,076
1
73,569 26,301
AdminSupportTechnician - Golf
2
2.5
146,104 71,399
2.5
149,026 75,407
Maintenance Specialist Golf
2.25
2.25
145,675 60,872
2.25
148,588 64,194
Extra Labor
112,000 21,302
112,000 21,302
Overtime
2,040 156
2,040 156
Unemployment
- 6,120
- 6,120
Clothing Allowance
- 1,187
- 1,187
Department Total
8.25
8.75
$ 717,061 $ 306,120
8.75
$ 729,121 $ 321,672
315
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditure Detail Operations - 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 - Operations
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
411.00.576.680.31.00
Supplies - Office & Operating
$ 268
$ 2,461
$ 148
$ -
$ 2,400
$ 2,400
411.00.576.680.31.02
Supplies - Grounds Maintenance
26,776
36,401
46,314
52,530
40,000
40,000
411.00.576.680.31.03
Supplies - Irrigation
1,896
7,052
3,736
7,140
7,000
7,000
411.00.576.680.31.04
Supplies - Fertilizers & Misc. Chemicals
46,900
44,205
46,663
42,840
45,000
45,000
411.00.576.680.35.00
Small Tools & Minor Equipment - Tools
for course
3,520
1,951
47,479
66,810
4,000
4,000
Total Supplies
79,360
92,069
144,340
169,320
98,400
98,400
411.00.576.680.41.00
Prof Svcs - Geese control
3,848
10,969
1,900
3,672
5,000
5,000
411.00.576.680.42.00
Communication - Phones, alarms and
monitoring
440
1,563
1,493
1,377
1,521
1,521
411.00.576.680.43.00
Travel - Meals, mileage, parking for
professional development travel
626
765
765
300
300
411.00.576.680.44.00
Advertising
299
-
-
-
-
-
411.00.576.680.45.00
Rental - Bottled water, portable toilet
rentals, short term rental equipment
1,708
1,001
1,677
2,448
2,448
2,448
411.00.576.680.45.94
Rental - Equipment Replacement Fund
55,689
80,751
100,013
87,729
78,129
78,129
411.00.576.680.45.95
Rental - Equipment 0 & M
38,370
45,203
63,285
60,456
60,583
63,529
411.00.576.680.46.00
Insurance -WCIA
16,464
1,217
-
19,465
-
-
411.00.576.680.46.01
Insurance - WCIA
-
-
19,465
-
20,423
22,465
411.00.576.800.46.04
Insurance - Flood
-
18,538
-
-
-
-
411.00.576.680.47.00
Public Utility - Puget Snd Energy - pump
stations, water- course restrms,
maintenance shed
9,017
-
10,200
10,200
-
-
411.00.576.680.47.21
Electric
-
11,338
3,253
-
12,000
12,000
411.00.576.680.47.22
Gas
-
604
249
-
700
700
411.00.576.680.47.25
Water /Sewer
-
6,083
1,785
-
6,200
6,200
411.00.576.680.47.26
Surface Water
-
28,649
16,473
-
31,000
31,000
411.00.576.680.47.01
Public Utility - SSWM charges
23,875
-
21,209
21,209
-
-
411.00.576.680.47.09
Public Utility - Puget Sound Energy, City
water -wash bay and maintenance bldg
7,545
3,727
4,718
5,610
4,000
4,000
411.00.576.680.48.00
R &M - Contracted parking lot
maintenance, fire alarm test, misc.
repairs
12,701
6,636
6,629
7,140
10,000
10,000
411.00.576.680.48.01
R &M - Professional Tree Removal
-
-
-
-
6,000
6,000
411.00.576.680.48.03
R &M - Pump station and river pump, 9th
fairway pump station
821
2,828
3,924
2,448
3,000
3,000
411.00.576.680.49.00
Misc - Memberships, uniform cleaning,
profdev, WWGCSA mem, WSDA cert.
2,347
1,891
3,929
2,244
2,000
2,000
411.00.576.680.49.01
Misc -
-
-
255
255
-
-
Total Services
173,750
220,999
261,223
225,018
243,304
248,292
411.00.576.680.54.01
Intergovernmental - Admission Taxes
56,917
60,491
58,811
60,000
60,000
60,000
Total Intergovernmental
56,917
60,491
58,811
60,000
60,000
60,000
411.00.594.760.63.05
Capital - Tees & Greens
-
-
50,000
50,000
50,000
50,000
411.00.594.760.64.00
Capital
47,967
-
-
-
-
-
Total Other
47,967
-
50,000
50,000
50,000
50,000
Total Supplies, Services and Other
$ 357,994
$ 373,558
$ 514,374
$ 504,338
$ 451,704
$ 456,692
316
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditure Detail Pro Shop - Supplies, Services, and Other
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 Shop
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
411.00.576.681.31.00
Supplies - Office & Operating
$ 4,441
$ 6,102
$ 2,752
$ 2,040
$ 6,415
$ 6,415
411.00.576.681.31.01
Supplies - Building
3,384
1,514
1,032
4,080
-
-
411.00.576.681.31.02
Supplies - Rental
491
1,113
628
255
500
500
411.00.576.681.31.04
Supplies - Repair
2,133
2,356
2,077
2,040
1,500
1,500
411.00.576.681.34.01
Supplies - Pro Shop (Resale)
104,536
109,128
82,872
81,600
66,000
66,000
411.00.576.681.34.02
Supplies - Concessions
-
-
-
-
15,600
15,600
411.00.576.681.34.03
Supplies - Special Order (Resale)
-
-
-
-
15,000
15,000
411.00.576.681.35.00
Tools /Small Equip - Golf Carts
-
63,557
-
-
-
-
Total Supplies
114,984
183,771
89,360
90,015
105,015
105,015
411.00.576.681.41.00
Prof Svcs - SZEN annual support- Online
Tee Reservation, Advertising and artwork,
Orbit: Webpage
6,471
5,334
5,017
6,120
4,400
4,400
411.00.576.681.42.00
Communication - Phone, cable and alarm
monitoring
3,285
1,871
3,419
3,876
4,150
4,150
411.00.576.681.43.00
Travel - Meals, mileage, parking for
professional development related travel
176
78
11
200
200
411.00.576.681.44.00
Advertising - Misc advertising expenses
1,481
8,232
5,090
4,080
4,000
4,000
411.00.576.681.45.00
Rental - Special event fleet rental and
portable toilet rentals
3,603
5,816
5,480
1,020
5,000
5,000
411.00.576.681.47.00
Public Utility - City Light, Puget Sound
12,701
(27,685)
(12,919)
8,160
(32,000)
(32,000)
Energy, Sound Security
411.00.576.681.47.21
Electric
-
39,360
14,953
-
40,000
40,000
411.00.576.681.47.22
Gas
-
1,444
117
-
1,500
1,500
411.00.576.681.48.00
R &M - Cart maintenance and repair,
Clubhouse oil separator, building repair &
window washing, HVAC maintenance
22,836
22,052
10,782
10,200
20,000
20,000
411.00.576.681.48.01
R &M - Golf equipment
-
-
259
-
-
-
411.00.576.681.49.00
Misc - Memberships - Nat'l Golf
Foundation, PGA , PNGA, UAGA, Cintas
mat /laundry svc, professional
development, misc.
7,255
9,145
7,751
8,670
8,500
8,500
411.00.576.681.49.01
Misc - Printing of score cards, brochures,
forms
958
3,060
3,060
3,000
3,000
411.00.576.681.49.08
Misc - PPI credit card fees
20,278
23,608
27,121
27,540
25,000
25,000
Total Services
79,045
89,254
70,140
72,726
83,750
83,750
411.00.576.681.53.00
Intergovernmental - Excise tax
6,134
6,699
6,322
6,400
6,400
6,400
Total Other
6,134
6,699
6,322
6,400
6,400
6,400
Total Supplies, Services and Other
$ 85,179
$ 95,954
$ 76,463
$ 79,126
$ 90,150
$ 90,150
317
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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318
2017 - 2018 Biennial Budget City of Tukwila, Washington
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.
2015 -2016 Accomplishments
♦ Completed small drainage project identified on the approved list for 2015 & 2016.
♦ Continued development of the GIS as- builts of city infrastructure that complies with NPDES.
♦ Completed construction of E Marginal Way S storm pipe replacement.
♦ Began design of Gilliam Creek 42nd Ave S culvert (with 42nd Ave S street improvements).
♦ Began design of 53rd Ave S surface water drainage.
♦ Began Tukwila 205 certification effort.
♦ Participated in the Green River system -wide improvement framework process.
2017 -2018 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
2017 -2018 Indicators of Success
♦ Complete small drainage projects identified on the approved list for 2017 and 2018.
♦ Construct Gilliam Creek 42nd Ave S culvert.
♦ Begin design and construction of Chinook Wind.
♦ Complete construction of 53rd Ave S surface water drainage.
♦ Construct East Marginal Way S storm water outfalls.
♦ Begin design and construction of Riverton Creek Flap Gate Removal.
♦ Continue development of Tukwila 205 Levee Certification.
♦ Continue development of the GIS as- builts of city infrastructure that complies with NPDES.
319
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Performance Measures
320
Actual
2014
2015
Estimated
2016
Projected
2017 2018
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
12,000
12,000
12,000
12,000
12,000
Number of linear feet of ditches cleaned
3,000
2,000
2,000
2,000
2,000
Number of manholes /catch basins /or stormceptors cleaned
1,500
1,000
1,500
1,500
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
Once /yr
Once /yr
Number of times clean 10 large trash racks
250
250
250
250
Capital
Hours of 5 storm lift stations monitoring of pump hours,
5
5
5
5
5
NPDES (National Pollutant Discharge Elimination System)
Number of illicit discharge events
10
13
13
13
13
Number of vehicles washed using the SudsSafe Car Wash
37
50
50
50
50
320
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Revenue and Expense Summary
Surface Water Fund
Reconciliation to Financial Statements
Actual
Projected
Budget
Percent Change
2,063,218
2014
2015
2016
2016
2017
2018
2015 -16
2017 -18
Operating Revenue
32,270,650
31,393,081
34,858,793
38,706,339
42,828,733
11.04%
10.65%
Restricted for Debt Service
Charges for Services
Surface Water Sales
$ 4,225,742
$ 5,085,974
$ 5,848,400
$ 5,832,000
$ 6,133,000
$ 6,306,000
5.16%
2.82%
Total Charges for Services
4,225,742
5,085,974
5,848,400
5,832,000
6,133,000
6,306,000
5.16%
2.82%
Intergovernmental Revenue
1,163,795
55,096
1,024,805
1,105,000
1,256,000
2,656,000
13.67%
111.46%
Miscellaneous Revenue
Investment Earnings
22,102
18,905
24,611
31,000
24,000
24,000
- 22.58%
0.00%
Capital contributions
-
11,576
211,205
-
-
-
0.00%
0.00%
Sale of Capital Assets
(79,860)
(2,487)
-
-
-
-
0.00%
0.00%
Other Misc Revenue
330
225
120
-
-
-
0.00%
0.00%
Total Miscellaneous Revenue
(57,428)
28,219
235,935
31,000
24,000
24,000
- 22.58%
0.00%
Total Operating Revenue
5,332,109
5,169,289
7,109,141
6,968,000
7,413,000
8,986,000
6.39%
21.22%
Capital Project Revenue
Intergovernmental Revenue - Grants
-
734,044
56,969
-
-
-
0.00%
0.00%
Total Capital Project Revenue
-
734,044
56,969
-
-
-
0.00%
0.00%
Total Revenue
5,332,109
5,903,333
7,166,110
6,968,000
7,413,000
8,986,000
6.39%
21.22%
Operating Expenses
Salaries & Wages
710,596
856,429
946,415
1,015,133
1,024,855
1,045,012
0.96%
1.97%
Personnel Benefits
272,261
351,975
383,763
458,001
468,607
494,934
2.32%
5.62%
Supplies
45,450
74,443
43,295
44,530
46,500
43,500
4.42 %
- 6.45%
Services
394,394
908,014
630,749
388,054
530,072
549,694
36.60%
3.70%
IntergoVt Services & Taxes
474,211
570,177
647,074
635,700
668,000
686,000
5.08%
2.69%
(Total Operating Expenses
1,896,913
2,761,038
2,651,296
2,541,418
2,738,034
2,819,140
7.74%
2.96%
Capital Expenses
Salaries & Wages
47,146
77,903
41,078
-
-
-
0.00%
0.00%
Personnel Benefits
17,243
30,526
(7,596)
-
-
-
0.00%
0.00%
Supplies
8,316
24,827
38,245
50,000
50,000
50,000
0.00%
0.00%
Services
513,214
410,800
227,305
1,250,000
2,000,000
1,518,000
60.00%
- 24.10%
Capital Outlay
2,221,611
1,744,811
1,188,045
1,926,000
2,523,500
3,395,000
31.02%
34.54%
Principal
287,753
288,353
288,953
288,954
288,148
288,913
-0.28%
0.27%
Interest
34,448
27,333
19,815
26,495
15,659
13,903
- 40.90%
- 11.21%
Total Capital Expenses
3,129,731
2,604,552
1,795,843
3,541,449
4,877,307
5,265,816
37.72%
7.97%
Non -Cash Accounting Adjustments
Operating Prior Period Adjustment
48,379
883,057
-
-
-
-
0.00%
0.00%
Capital Prior Period Adjustment
471,152
-
-
-
-
-
0.00%
0.00%
GASB 68 Pension Adjustment
-
(41,379)
-
-
-
-
0.00%
0.00%
Transfer Out for Debt Service
-
-
-
-
-
115,620
0.00%
0.00%
Indirect cost allocation
486,482
498,490
508,361
508,361
518,528
528,899
2.00%
2.00%
Total Non -Cash Accounting Adjustmen
1,006,013
1,340,168
508,361
508,361
518,528
644,519
2.00%
24.30%
Total Expenses
6,032,657
6,705,758
4,955,500
6,591,228
8,133,869
8,729,475
23.40%
7.32%
Change in Fund Balance
(700,548)
(802,425)
2,210,610
376,772
(720,869)
256,525
- 291.33%
- 135.59%
Net working capital (Fund Balance)
2,063,218
1,252,311
4,273,828
1,629,083
3,552,959
3,809,484
118.10%
7.22%
Reconciliation to Financial Statements
Net working capital (Fund Balance)
2,063,218
1,252,311
4,273,828
1,629,083
3,552,959
3,809,484
118.10%
7.22%
Net Investment in Capital Assets
30,550,544
32,270,650
31,393,081
34,858,793
38,706,339
42,828,733
11.04%
10.65%
Restricted for Debt Service
36,897
-
36,897
-
-
-
0.00%
0.00%
Total Net Position
$ 32,650,659
$ 33,522,961
$ 35,703,807
$ 36,487,876
$ 42,259,298
$ 46,638,217
15.82%
10.36%
Depreciation (capital asset
reduction)
892,873
902,492
953,305
953,305
1,029,762
1,143,422
8.02%
11.04%
321
2017 - 2018 Biennial Budget City of Tukwila, Washington
Capital Projects
The capital projects listed below are capital projects planned for the 2017 -2018 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.
2017 2018 Anticipated
Budget Budget Completion
Gilliam Creek 42 S Srfc Wtr Clvrt $ 1,035,000 $ 115,000 2018
53rd Ave S Surface Water Drainage 360,000 360,000 2018
East Marg Wy S Stormwater Outfalls 365,000 1,111,000 2018
Soils Reclamation Facility 300,000 - N/A
Tukwila 205 Levee Certification 447,000 1,360,000 2019
Surface Water GIS Inventory 67,000 100,000 N/A
Riverton Creek Flap Gate Removal 90,000 750,000 2018
Chinook Wind 665,000 15,000 2019
Nelson Side Channel 200,000 - 2017
Gilliam Creek Fish Barrier Removal 40,000 150,000 2018
S 131st PI Drainage Improvements 100,000 2019
Other (Annual Maint, etc) 997,000 902,000 N/A
Total Capital Projects $ 4,566,000 $ 4,963,000
322
2017 - 2018 Biennial Budget City of Tukwila, Washington
Debt Service Requirements
The following chart provides information on debt service requirements, by debt issue, for the biennium.
Budget
Debt Service Project 2017 2018
2015 Revenue Bonds Allentown Phase II
Principal $ 17,194 $ 17,959
Interest 4,486 4,084
2015 Revenue Bonds Total Debt Service 21,680 22,043
PWTFL 2001 Duwamish/ Valley View
Principal 11,597 11,597
Interest 290 232
PWTFL 2001 Total Debt Service 11,887 11,829
PWTFL 2004 Allentown Phase II
Principal 37,212 37,212
Interest 1,488 1,302
PWTFL 2004 Total Debt Service 38,700 38,514
PWTFL 2004 Cascade View
Principal 222,144 222,144
Interest 8,886 7,775
PWTFL 2004 Total Debt Service 231,030 229,919
Total Principal
Total Interest
Total Debt Service
288,146 288,912
15,151 13,393
$ 303,297 $ 302,305
Amortization of premiums and discounts are not included in this schedule but are
included in the Revenue and Expense Summary statement.
323
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Maint & Ops Superintendent
0.5
0.5
$ 41,827
$ 13,707
0.5
$ 42,664
$ 14,359
Maint & Ops Foreman
1.5
1.5
122,531
52,823
1.5
124,982
55,712
Maint & Ops Specialist
5.5
5.5
376,505
192,442
5.5
384,035
203,799
Senior Engineer
1
1
118,674
44,631
1
121,048
46,846
Engineer (NPDES Coord)
1
1
100,308
42,914
1
102,314
45,248
Sr. Maint & Ops Specialist
1
1
76,425
41,529
1
77,954
44,024
Inspector SW
1
1
73,290
35,195
1
74,756
37,225
Project Manager SW
1
1
98,293
42,641
1
100,259
44,996
Extra Labor
8,000
612
8,000
612
Overtime
9,000
688
9,000
688
Clothing Allowance
1,425
1,425
Department Total
12.5
12.5
$1,024,855
$ 468,607
12.5
$1,045,012
$ 494,934
324
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditure Detail Operations - 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
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
412.01.538.301.31.00 Supplies - Office & Operating
$ 1,861
$ 11,695
$ -
$ -
$ -
$ -
412.01.538.301.35.00 Small Tools & Minor Equipment -
590
1,753
-
-
-
-
412.01.538.380.31.00 Supplies -
-
1,098
14
-
-
-
412.01.538.380.31.01 Supplies - Community Education
143
-
46
1,000
1,000
1,000
412.01.538.380.31.02 Supplies - Operating
27,912
53,187
35,487
36,030
36,000
36,000
412.01.538.380.31.03 Supplies - Office & Safety
10,232
1,600
2,495
1,500
1,500
1,500
412.01.538.380.31.04 Supplies - Billing
1,630
2,801
543
-
3,000
-
412.01.538.380.31.90 Supplies - Central
-
-
-
-
-
-
412.01.538.380.35.00 Small Tools & Minor Equipment - Minor
tools
3,082
2,309
3,708
5,000
4,000
4,000
412.01.538.380.35.01 Small Tools & Minor Equipment - Traffic
1,000
1,000
1,000
1,000
Control Devices
Total Supplies
45,450
74,443
43,295
44,530
46,500
43,500
412.01.538.301.41.00 Prof Svcs - Project expense
46,583
352,546
-
-
-
-
412.01.538.301.42.00 Communication -
-
372
348
-
-
-
412.01.538.301.43.00 Travel - Mileage, parking
-
-
-
-
-
412.01.538.301.44.00 Advertising -
959
-
-
-
-
-
412.01.538.301.45.00 Rental - Other
-
-
-
-
-
-
412.01.538.301.48.00 R &M - Equipment repair
72,962
3,970
-
-
-
-
412.01.538.301.49.00 Misc - Project expense
2,800
2,354
-
-
-
-
412.01.538.380.41.00 Prof Svcs - Engineering and surveying
548
147,789
144,003
2,000
2,000
2,000
412.01.538.380.41.01 Prof Svcs - Utility one call services
476
436
361
370
400
400
412.01.538.380.41.02 Prof Svcs - CDLs hearing and physicals
992
751
704
1,200
1,200
1,200
412.01.538.380.41.05 Prof Svcs - PCB Analysis
-
-
-
-
-
-
412.01.538.380.42.00 Communication - Phone bills and Nextels
482
483
1,944
2,000
2,000
2,000
412.01.538.380.43.00 Travel - Mileage, meals and parking
2,165
1,868
4,603
2,000
2,000
2,000
412.01.538.380.44.00 Advertising - Ads for jobs
-
-
500
500
500
500
412.01.538.380.45.00 Rental - Trackhoes, backhoes, loaders,
forklifts, and surface water supplies
1,519
714
6,785
5,000
4,000
4,000
412.01.538.380.45.94 Rental - Equipment Replacement Fund
73,537
200,134
172,339
87,553
230,345
230,345
412.01.538.380.45.95 Rental - Equipment Rental 0 & M
78,559
101,198
91,972
84,066
98,275
100,241
412.01.538.380.46.00 Insurance -WCIA
16,464
-
-
19,465
-
-
412.01.538.380.46.01 Insurance - WCIA
-
-
19,465
-
22,280
24,508
412.01.538.380.46.04 Insurance - WCIA
-
18,538
-
-
-
-
412.01.538.380.47.00 Public Utility - Electrical, gas, water and
sewer utilities for storm lift stations
12,506
709
15,038
16,500
5,000
5,000
412.01.538.380.47.01 Public Utility - Hauling dirt, asphalt &
concrete disposal, garbage disp.
27,991
26,647
49,148
70,000
60,000
60,000
412.01.538.380.47.02 Public Utility - Electrical service
497
539
464
400
500
500
412.01.538.380.47.03 Public Utility - Storm filter cleaning
-
-
30,000
30,000
-
-
412.01.538.380.47.04 Public Utility - Spill Response & Disposal
2,114
49
30,021
30,000
30,000
30,000
412.01.538.380.47.21 Public Utility - Electric
-
7,103
4,266
-
7,500
7,500
412.01.538.380.47.25 Public Utility - Water
-
1,006
324
-
1,500
1,500
412.01.538.380.47.26 Public Utility - Surface Water
-
2,332
1,396
-
2,500
2,500
325
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditure Detail Operations - Supplies, Services, and Other, Continued
Surface Water - Administration Continued
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
412.01.538.380.48.02 R &M - Storm pump station telementry
repairs for alarm monitoring
$ 7,791
7,710
973
4,000
4,000
4,000
412.01.538.380.49.00 Misc - Reg, tuition, memberships,
software upgrades, publications &
5,214
(1,802)
2,979
6,000
6,000
6,000
412.01.538.380.49.01 Misc - King County recording lien fees for
delinquent surface water bills
9,000
3,000
3,800
50,000
50,000
15,000
412.01.538.380.49.08 Misc - PPI credit card fees
11,572
16,303
10,981
7,000
17,500
17,500
Total Services
368,954
896,765
594,431
370,070
499,517
518,712
412.01.538.380.53.00 Ext taxes & operating assessments
49,714
60,050
60,274
50,000
50,000
50,000
412.01.538.380.54.12 Interfund Taxes - Utility tax
424,498
510,127
586,801
585,700
618,000
636,000
Total Intergovernmental
474,211
570,177
647,074
635,700
668,000
686,000
Total Supplies, Services and Other
$ 888,616
$1,541,385
$1,284,800
$1,050,300
$1,214,017
$1,248,212
Expenditure Detail Capital - Supplies, Services, and Other
Supplies include items for capital projects. Services include construction management costs. Capital
includes construction and purchase of capital assets.
Surface Water - Capital Outlays
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
412.98.594.382.31.00 Supplies - Office and Operating
$ 7,791
$ 24,827
$ 38,245
$ 50,000
$ 50,000
$ 50,000
412.98.594.382.35.00 Small Tools & Minor Equipment -
525
-
-
-
-
-
Total Supplies
8,316
24,827
38,245
50,000
50,000
50,000
412.98.594.382.41.00 Prof Svcs - Construction management
511,876
406,760
223,186
1,250,000
2,000,000
1,518,000
412.98.594.382.42.00 Communication - Postage
-
-
-
-
-
-
412.98.594.382.44.00 Advertising - Bid ads
1,339
1,017
4,600
-
-
-
412.98.594.382.48.00 R &M - Crushed rock, other repair
-
3,023
-
-
-
-
412.98.594.382.49.00 Misc - Other
-
-
(589)
-
-
-
Total Services
513,214
410,800
227,197
1,250,000
2,000,000
1,518,000
412.01.594.380.64.00 Capital - Machinery & equipment
-
-
-
-
7,500
-
412.98.594.382.61.00 Capital - Land
-
-
-
-
150,000
-
412.98.594.382.64.00 Capital - Machinery & equipment
14,797
-
-
-
-
-
412.98.594.382.65.00 Capital - Construction projects
2,206,815
1,744,811
1,188,045
1,926,000
2,366,000
3,395,000
Total Other
2,221,611
1,744,811
1,188,045
1,926,000
2,523,500
3,395,000
Total Capital Outlays
$2,743,141
$2,180,438
$1,453,486
$3,226,000
$4,573,500
$4,963,000
326
2017 - 2018 Biennial Budget City of Tukwila, Washington
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 and 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.
327
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Internal Service Fund - Financial Summary
Internal Service Funds - 2017
328
Equipment
Rental &
Replacement
(ERR)
Employee
Healthcare
LEOFF 1 Retiree
Healthcare
Total
Internal
Service
Funds
Operating Revenue
Charges for Services
ERR O &M charges
$ 1,946,304
$ -
$ -
$ 1,946,304
ERR replacement
690,596
-
-
690,596
Public Safety Plan Transfers In
460,000
-
-
460,000
Employer trust contributions
-
5,999,527
265,000
6,264,527
Employee contributions
-
77,000
-
77,000
Total Charges for Services
3,096,900
6,076,527
265,000
9,438,427
Miscellaneous Revenue
Investment Earnings
14,269
96,000
3,340
113,609
Sale of capital assets
30,000
-
-
30,000
Other Misc Revenue
150
1,200
-
1,350
Total Miscellaneous Revenue
44,419
97,200
3,340
144,959
Total Revenue
3,141, 319
6,173, 727
268,340
9,583,386
Operating Expenses
Salaries & Wages
400,861
-
-
400,861
Personnel Benefits
192,145
6,662,500
575,250
7,429,895
Supplies
758,000
-
-
758,000
Services
280,051
57,000
18,500
355,551
IntergoVt Services & Taxes
-
-
-
-
Total Operating Expenses
1,631,057
6,719,500
593,750
8,944,307
Capital Expenses
Capital Project Expenses
1,999,000
-
-
1,999,000
Total Capital Expenses
1,999,000
-
-
1,999,000
Indirect cost allocation
322,910
123,117
12,549
458,575
Total Expenses
3,952,966
6,842,617
606,299
11,401,882
Change in Fund Balance
(811,647)
(668,890)
(337,959)
(1,818,496)
Beginning Fund Balance
5,592,380
1,175,682
1,210,204
7,978,266
Ending Fund Balance
$ 4,780,733
$ 506,792
$ 872,246
$ 6,159,770
328
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Internal Service Funds - 2018
329
Equipment
Rental &
Replacement
(ERR)
Employee
Healthcare
LEOFF 1 Retiree
Healthcare
Total
Internal
Service
Funds
Operating Revenue
Charges for Services
ERR O &M charges
$ 1,965,872
$ -
$ -
$ 1,965,872
ERR replacement
684,686
-
-
684,686
Public Safety Plan Transfers In
1,450,000
-
-
1,450,000
Employer trust contributions
-
6,474,405
265,000
6,739,405
Employee contributions
-
77,000
-
77,000
Total Charges for Services
4,100,558
6,551,405
265,000
10,916,963
Miscellaneous Revenue
Investment Earnings
14,269
96,000
3,340
113,609
Sale of capital assets
30,000
-
-
30,000
Other Misc Revenue
150
1,200
-
1,350
Total Miscellaneous Revenue
44,419
97,200
3,340
144,959
Total Revenue
4,144, 977
6,648,605
268,340
11, 061, 922
Operating Expenses
Salaries & Wages
408,541
-
-
408,541
Personnel Benefits
203,071
6,968,228
603,410
7,774,709
Supplies
758,000
-
-
758,000
Services
274,288
57,000
6,500
337,788
Intergo't Services & Taxes
-
-
-
-
Total Operating Expenses
1,643,900
7,025,228
609,910
9,279,038
Capital Expenses
Capital Project Expenses
2,254,225
-
-
2,254,225
Total Capital Expenses
2,254,225
-
-
2,254,225
Indirect cost allocation
329,368
125,579
13,804
468,751
Total Expenses
4,227,493
7,150,807
623,714
12,002,014
Change in Fund Balance
(82,516)
(502,202)
(355,374)
(940,092)
Beginning Fund Balance
4,780,733
506,792
872,246
6,159,770
Ending Fund Balance
$ 4,698,217
$ 4,589
$ 516,872
$ 5,219,678
329
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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330
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Public Works
FUND: Equipment Rental & Replacement
RESPONSIBLE MANAGER: Bob Giberson
Description
FUND NUMBER: 501
POSITION: Director
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.
2015 -2016 Accomplishments
♦ Incorporated idle reduction technology in PD patrol and Fire pumpers for fuel savings and reduced
CO2 emissions.
♦ Eliminated the need for an auxiliary diesel engine on the Vactor by using hydraulic power from
the main drive engine, reducing CO2 emissions, fuel usage, and maintenance.
♦ Purchased Ford IDA downlink and diagnostic software, which has reduced vehicle down time and
repair costs.
♦ Added another motorcycle lift to accommodate the longer wheel base motorcycles. This has
allowed most motorcycle repairs and maintenance to be done in- house.
♦ Trained staff in Pierce fire apparatus TAK -4 front suspension, Pierce's Command Zone electronic
controls, along with annual fire certification training.
2017 -2018 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.
331
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Performance Measures
332
Actual Estimated Projection
2014 2015 2016 2017 2018
Improve fleet service
Work orders issued (number of service tickets)
1,481
1,442
1,500
1,530
1,561
Preventive Maintenance (PM) completed
397
378
396
383
390
Gallons of Fuel Consumed
127,494
132,385
135,000
137,700
140,454
Number of Accidents
72
68
83
75
75
Capital
Number of new patrol vehicles purchased
3
3
3
13
2
Average Age of Fleet
10 years
10.4 years
10.5 years
10 years
10 years
Inventory
Number of passenger vehicles
154
156
157
160
161
Number of motorcycles
6
6
6
6
6
Number of pieces of medium / heavy equipment (dump trucks, etc)
65
66
66
66
67
332
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Revenue and Expense Summary
Equipment Rental & Replacement
333
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percent Change
2016 -17 2017 -18
Operating Revenue
Charges for Services
ERR O &M Dept Charges
$ 1,539,500
$ 1,603,596
$ 1,922,291
$ 1,885,680
$ 1,946,304
$ 1,965,872
3.21%
1.01%
Equipment Replacement Charges
989,190
1,390,813
977,342
1,111,203
690,596
684,686
- 37.85%
-0.86%
Total Charges for Services
2,528,690
2,994,409
2,899,633
2,996,883
2,636,900
2,650,558
- 12.01%
0.52%
Miscellaneous Revenue
Investment Earnings
(1,662)
59,745
20,310
14,269
14,269
14,269
0.00%
0.00%
Other Misc Revenue
1,078
892
335
150
150
150
0.00%
0.00%
Total Miscellaneous Revenue
(584)
60,638
20,645
14,419
14,419
14,419
0.00%
0.00%
Sale of Capital Assets
36,162
33,422
75,597
442,791
30,000
30,000
- 93.22%
0.00%
Transfers In - Fund 305
-
-
-
-
460,000
1,450,000
0.00%
215.22%
Total Revenue
2,564,269
3,088,468
2,995,874
3,454,093
3,141,319
4,144,977
- 9.06%
31.95%
Operating Expenses
Salaries & Wages
381,426
383,690
392,189
397,996
400,861
408,541
0.72%
1.92%
Personnel Benefits
154,481
150,222
179,259
176,210
192,145
203,071
9.04%
5.69%
Supplies
608,510
527,610
641,263
746,979
758,000
758,000
1.48%
0.00%
Services
98,600
232,558
277,197
239,190
280,051
274,288
17.08%
-2.06%
IntergoVt Services & Taxes
3
4
566
-
-
-
0.00%
0.00%
Total Operating Expenses
1,243,020
1,294,084
1,490,475
1,560,375
1,631,057
1,643,900
4.53%
0.79%
Capital Expenses
Capital Outlay
584,097
1,288,808
487,641
533,000
1,999,000
2,254,225
275.05%
12.77%
Indirect cost allocation
298,930
310,431
316,578
316,578
322,910
329,368
2.00%
2.00%
Total Expenses
2,126,047
2,893,323
2,294,694
2,409,953
3,952,966
4,227,493
64.03%
6.94%
Change in Fund Balance
438,222
195,145
701,181
1,044,140
(811,647)
(82,516)
- 177.73%
- 89.83%
Beginning Fund Balance
4,257,832
4,696,054
4,891,199
4,557,700
5,592,380
4,780,733
22.70%
- 14.51%
Ending Fund Balance
$ 4,696,054
$4,891,199
$ 5,592,380
$ 5,601,840
$4,780,733
$4,698,217
- 14.66%
-1.73%
333
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Schedule of New and Replacement Purchases in 2017-2018
NEW& REPLACEMENT PURCHASES IN 2017-2018
CURRENT UNIT
UNIT #
|
PURCHASE YEAR
Replacement
Estimated
Year
REPLACEMENT
UNIT
2017
2018
POLICE
1 ERAdminGodon
2 Patrol SUV, Traffic
3 Patrol SUV
1714
1715
1729
62,000
70.000
78.000
2024 ERAdminSedan
' --'----
2022 Patrol SUV(non B/W)
---------
2022 Patrol SUV
4 Patrol SUV
1730
78.000
2022 Patrol SUV
5 Patrol SUV
O Patrol
1733
1735
78.000
78,000
2022 Patrol SUV
2022 PaUn|GUV
7 Patrol SUV
8 Patrol SUV
9 Patrol SUV
1738
1739
1740
78,000
78.000
78.000
-
2022
'---------
2022
2022
Pa�o|SUV
Patrol SUV
Patrol SUV
10 Patrol SUV
1725
78.000
2022 Pahn|SUV
------
11 Patrol SUV
'----
1742
--'--'
78.000
----- --
2022 Patrol SUV
12
(NEW)
78.000
2022 Patrol SU\(2nd CLO w
13 Motorcycle
--- omyo
14 Motorcycle
1084
1082
47,000
47.000
2023 Motorcycle
--'---
2034 Motorcycle
15 Motorcycle
1083
47.000
2024 Motorcycle
16 Detective Sedan
7100
32.000
2027 Detective Sedan
17
FIRE (a)
(NEW)
32.000
2027 Detective Sedan (b)
STREET
18 Paint Striper
1445
80.000
2032 Paint Striper
19 1 -ton Flatbed w/ crane
1295
45.000
2042 1-ton Flatbed w/ crane w
20
(NEW)
20.000
2042
Bituminous Marker Adhesive Me|ter
and Applicator
3�'�nDump�uok
21 3�4onDumpTmok
1213
50,000
2037
22 Sweeper
SURFACE WATER
1466
55,000
240.000
'----'---'
2028 Sweeper
-- --'---
2032 1�onSonjoeTmok w
---
23
------'--
(NEW)
WATER
-
-- -
24 Grumman Step Van
RECREATION
1212
100.000
2038 Service Truck
25 15'PoouengerVan
1202
37.000
2027 15'PaaaongerVan
26 15'Pa000ngorVon
1216
37.000
2028 15-Passenger Van
PARKS
27 1/2-ton Pickup
1205
1215
50,000
45.000
1/2-ton Pickup E* Cab 4x4w/Lift
2033
Gate
2037 3/4-ton Dump Crew Cab, high sides
28 3/4-ton Dump
2017 - 2018 Biennial Budget
City of Tukwila, Washington
NEW & REPLACEMENT PURCHASES IN 2017-2018
CURRENT UNIT UNIT #
|
Estimated
PURCHASE YEAR
Replacement
REPLACEMENT
UNIT
2018 Year 2017 |
GOLF
29 Utility Cart 1062 10.000 2027 Utility Cart
--------
30 1/4-ton Pickup 1259 34.000 2027 1/2-ton Pickup
31 Mower, Greens 1656 35,000 2028 Tractor
32 Mower, Greena 6606 21,700 2028 Mower, Greens
33 Blower, Trailer-mounted 6002 8,025 2028 Bbwor,Trai|ermounted
34 MoworRotaryRough 8600
06,500 2025
35,000 2028
Mower, Rotary Rough
35 1/4'�nPiokup 1293
Ditch
ADMINISTRATION
AdminSodan.Station
36 1133 30.000 2027 GUV.Eooape
Wagon
TECHNOLOGY & INNOVATION SERVICES
37 Cargo Van 1223 40.000 2027 [T Service Van
BUILDING MAINTENANCE
38 (NEW)
39 Cargo Van, Maintenance Te 1236
35.000 2032
Cargo Van, Custodial
3/4-ton Pickup, Crew Cab
45.000 2033
EQUIPMENT RENTAL
40 AdminGedan 1160 35.000 2032 Pickup, Crew Cab
41 Welder, Mig Gun & Trailer 1808 20.000 2037 Welder, Mig Gun & Trailer
42 Oil Filter Crusher 1811 6.000 2037 Oil Filter Crusher
Total byYear
Grand Tot |
$ 1.524.000 $ 788,225
$ 2,313,225
(a) Fire Department equipment capital purchases
(b) New vehicle to support the already added full-time
(c) Rirchase dependent upon corresponding position
(d) Transfer unit 6607 to Parks in 2016. Parks w
(6') Modify to include button truck chair and equipment
are included in the Public Safety Flan bond ballot
detective position transferred from Crime Prevention
approval.
ill eliminate #1u93. Add Ditch Wit h to GC inventory
allow ing for dual-use of vehicle.
measure.
in 2016.
in 2018.
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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.
Equipment Rental & Replacement
Position
Description
2016
FTE
2017
FTE
2017 Budgeted
Salaries Benefits
2018
FTE
2018 Budgeted
Salaries Benefits
Maint & Ops Superintendent
1
1
$ 99,414
$ 38,827
1
$ 101,402
$ 40,829
Fleet Technician
4
4
284,589
149,982
4
290,281
158,907
Extra Labor
15,000
2,244
15,000
2,244
Overtime
1,858
142
1,858
142
Clothing Allowance
-
950
-
950
Department Total
5
5
$ 400,861
$ 192,145
5
$ 408,541
$ 203,071
336
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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 2017 -2018 biennium.
Equipment Rental & Replacement
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
501.01.548.650.31.00
Supplies - Office & Operating
$ 2,828
$ 2,782
$ 2,738
$ 2,979
$ 3,000
$ 3,000
501.01.548.650.34.01
Supplies - Repair & Maintenance
151,524
158,552
180,567
200,000
200,000
200,000
501.01.548.650.34.02
Supplies - Inventory/Resale Items
47,559
60,180
64,320
55,000
65,000
65,000
501.01.548.650.34.03
Supplies - Fuel
405,992
303,985
388,505
485,000
485,000
485,000
501.01.548.650.35.00
Small Tools & Minor Equipment - Tools
607
2,110
5,134
4,000
5,000
5,000
Total Supplies
608,510
527,610
641,263
746,979
758,000
758,000
501.01.548.650.41.00
Prof Svcs - DOT health exams, drug
screening, audiology tests
2,252
1,856
2,018
1,750
1,750
1,750
501.01.548.650.42.00
Communication - Phone charges,
Nextels, and UPS shipping fees
1,334
1,808
1,373
1,000
2,000
2,000
501.01.548.650.43.00
Travel - Parking, mileage
103
814
983
-
1,500
1,500
501.01.548.650.45.00
Rental - Equipment lease
1,027
1,027
1,041
1,050
1,100
1,100
501.01.548.650.45.94
Rental - Equipment Replacement
16,568
24,371
47,777
29,045
54,452
48,542
501.01.548.650.45.95
Rental - Equipment 0 & M
15,691
15,426
14,662
14,019
21,675
21,822
501.01.548.650.46.00
Insurance - Liability and property program
assessment allocation to WCIA
10,975
-
-
62,545
65,574
65,574
501.01.548.650.46.02
Insurance - Auto /physical damage
-
62,986
66,399
-
-
-
501.01.548.650.48.00
R &M - Fleet repairs by outside vendors
38,132
111,795
132,631
120,781
120,000
120,000
501.01.548.650.49.00
Misc - Reg., trng, memberships, laundry
svc, vehicle lic., sub.
12,519
12,476
10,315
9,000
12,000
12,000
Total Services
98,600
232,558
277,197
239,190
280,051
274,288
501.01.548.650.53.00
Ext taxes & assessments
3
4
566
-
-
-
Total Intergovernmental
3
4
566
-
-
-
501.01.594.480.64.00
Capital - Machinery & equipment
-
-
15,000
15,000
15,000
15,000
501.02.594.480.64.00
Capital - Machinery & equipment
584,097
1,288,808
472,641
518,000
1,984,000
2,239,225
Total Other
584,097
1,288,808
487,641
533,000
1,999,000
2,254,225
Total Supplies, Services and Other
$1,291,210
$ 2,048,979
$1,406,668
$1,519,169
$ 3,037,051
$ 3,286,513
337
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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338
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Finance
FUND: Self Insured Healthcare Plan
RESPONSIBLE MANAGER: Peggy McCarthy
Description
FUND NUMBER: 502
POSITION: Director
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.
2015 — 2016 Accomplishments
♦ Made plan changes consistent with the Affordable Care Act including offering participation in the
plan to Councilmembers. Strategic Goals
♦ Adopted an actuarial based rate setting and reserve funding policy and procedures in response
to changes in state law governing self- insured healthcare plans. Strategic Goal 5
♦ Made changes in funding level to reduce plan overfunding and achieve balance between annual
premium charges and maintenance of reserve levels. Strategic Goal 5
2017 -2018 Outcome Goals
♦ Continue to respond to, and in comply, with the Patient Protection and Affordable Care Act
(PPACA). Strategic Goal 5
♦ 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 2020. Strategic Goal 5
2017 -2018 Indicators of Success
♦ A premium structure that adequately funds the plan and maintains a smooth and predictable
premium trajectory is achieved. Strategic Goal 5
♦ Plan is structured such that the PPACA excise tax is not assessed. Strategic Goal 5
♦ A balance is maintained between Plan benefits and City priorities. Strategic Goal 5
339
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Revenue and Expense Summary
Self Insured Healthcare Plan
Unrestricted
Actual
Projected
1,175,682
Budget
506,792
Percent Change
-68.22%
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Operating Revenue
5.69%
Employer Trust Contributions
$ 4,436,091
$ 4,900,091
$ 5,385,317
$ 5,416,244
$ 5,999,527
$ 6,474,405
10.77%
7.92%
Employee Contributions
61,380
111,823
112,415
81,020
77,000
77,000
- 4.96%
0.00%
Employee Benefit Programs
950
1,955
1,893
1,200
1,200
1,200
0.00%
0.00%
Investment Earnings
166,583
36,436
102,220
95,565
96,000
96,000
0.46%
0.00%
Total Operating Revenue
4,665,004
5,050,306
5,601,846
5,594,029
6,173,727
6,648,605
10.36%
7.69%
Operating Expenses
Self- Insured Medical Claims
4,668,252
3,260,074
4,145,206
4,365,218
4,200,000
4,424,000
-3.78%
5.33%
Dental Claims
557,481
614,537
567,279
506,213
565,000
583,978
11.61%
3.36%
Prescription Claims
868,671
900,448
1,000,697
680,551
1,050,000
1,084,400
54.29%
3.28%
Vision Claims
26,648
28,491
28,739
21,710
30,000
32,300
38.19%
7.67%
Stop Loss Reimbursements
(139,960)
(21,234)
(67,224)
(75,000)
(75,000)
(75,750)
0.00%
1.00%
Prescription Fees
(31)
-
-
-
-
0.00%
0.00%
TPA Admin Fees
201,521
216,443
179,369
184,061
220,000
237,200
19.53%
7.82%
Excess Loss Premiums
324,868
387,649
406,338
407,185
523,000
564,350
28.44%
7.91%
IBNR Adjustment
-
-
(28,500)
77,000
149,500
117,750
94.16%
- 21.24%
Professional Services
29,365
16,859
29,171
31,900
32,000
32,000
0.31%
0.00%
Miscellaneous
2,505
24,510
8,296
6,700
7,000
7,000
4.48%
0.00%
Wellness Program
17,392
13,763
18,029
18,000
18,000
18,000
0.00%
0.00%
'Total Operating Expenses
6,556,711
5,441,541
6,287,399
6,223,538
6,719,500
7,025,228
7.97%
4.55%
Indirect cost allocation
75,500
119,964
120,703
120,703
123,117
125,579
2.00%
2.00%
Total Expenses
6,632,211
5,561,505
6,408,102
6,344,241
6,842,617
7,150,807
7.86%
4.50%
Beginning Fund Balance
4,460,344
2,493,137
1,981,938
2,344,927
1,175,682
506,792
- 49.86%
- 56.89%
Change in Fund Balance
(1,967,207)
(511,199)
(806,256)
(750,212)
(668,890)
(502,202)
- 10.84%
- 24.92%
Ending Fund Balance
$ 2,493,137
$ 1,981,938
$ 1,175,682
$ 1,594,715
$ 506,792
$ 4,589
- 68.22%
- 99.09%
Unrestricted
2,493,137
1,981,938
1,175,682
1,594,715
506,792
4,589
-68.22%
-99.09%
IBNR reserve
2,260,000
1,947,500
1,919,000
1,919,000
2,068,500
2,186,250
7.79%
5.69%
340
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditure Detail - Benefits and Services
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 Healthcare Plan
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
502.00.517.370.25.00
Benefits - Self insured medical claims
$4,668,252
$3,260,074
$4,145,206
$4,365,218
$4,200,000
$4,424,000
502.00.517.370.25.01
Benefits - Dental claims
557,481
614,537
567,279
506,213
565,000
583,978
502.00.517.370.25.02
Benefits - Prescription claims
868,671
900,448
1,000,697
680,551
1,050,000
1,084,400
502.00.517.370.25.03
Benefits - Vision claims
26,648
28,491
28,739
21,710
30,000
32,300
502.00.517.370.25.04
Benefits - Stop loss reimbursements
(139,960)
(21,234)
(67,224)
(75,000)
(75,000)
(75,750)
502.00.517.370.25.05
Benefits - Prescription fees
(31)
-
-
-
-
-
502.00.517.370.25.06
Benefits - TPD Admin fees
201,521
216,443
179,369
184,061
220,000
237,200
502.00.517.370.25.07
Benefits - Excess loss premiums
324,868
387,649
406,338
407,185
523,000
564,350
502.00.517.370.25.10
Benefits - IBNR adjustment
-
-
(28,500)
77,000
149,500
117,750
Total Benefits
6,507,449
5,386,409
6,231,903
6,166,938
6,662,500
6,968,228
502.00.517.370.41.00
Prof Secs - Broker fees
29,365
16,859
29,171
31,900
32,000
32,000
502.00.517.370.49.00
Misc - Other healthcare plan fees
2,505
24,510
8,296
6,700
7,000
7,000
502.00.517.900.49.01
Misc - Wellness program
17,392
13,763
18,029
18,000
18,000
18,000
Total Services
49,262
55,132
55,496
56,600
57,000
57,000
Total Benefits and Services
$6,556,711
$5,441,541
$6,287,399
$6,223,538
$6,719,500
$7,025,228
341
2017 - 2018 Biennial Budget
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2017 - 2018 Biennial Budget City of Tukwila, Washington
DEPARTMENT: Finance
FUND: LEOFF I Retiree Self- Insured Healthcare Plan
RESPONSIBLE MANAGER: Peggy McCarthy
Description
DIVISION: N/A
FUND NUMBER: 503
POSITION: Director
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.
2015 — 2016 Accomplishments
♦ Made plan changes consistent with the Affordable Care Act including offering participation in the
plan to Councilmembers. Strategic Goals
♦ Adopted an actuarial based rate setting and reserve funding policy and procedures in response
to changes in state law governing self- insured healthcare plans. Strategic Goal 5
♦ Made changes in funding level to reduce plan overfunding and achieve balance between annual
premium charges and maintenance of reserve levels. Strategic Goal 5
2017 — 2018 Outcome Goals
♦ Optimize use of Medicare insurance coverage to manage plan costs. Strategic Goal 5
♦ Continue to analyze and revise funding structure to achieve a smooth and predictable premium
trend. Strategic Goal 5
2017 — 2018 Indicators of Success
♦ A smooth funding trend is achieved. Strategic Goal 5
♦ Reserves levels are maintained. Strategic Goal 5
♦ Costs are managed and stabilized. Strategic Goal 5
343
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Revenue and Expense Summary
LEOFF 1 Self Insured Healthcare Plan
Unrestricted
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
Percent Change
201 -17 2017 -18
Operating Revenue
- 40.74%
IBNR reserve
285,750
221,250
191,250
191,250
202,500
211,250
Employer Trust Contributions
300,000
950,656
598,782
565,000
265,000
265,000
- 53.10%
0.00%
Other
-
278,744
-
_
_
-
0.00%
0.00%
Investment Earnings
598
226
2,191
3,340
3,340
3,340
0.00%
0.00%
Total Operating Revenue
300,598
1,229,626
600,974
568,340
268,340
268,340
- 52.79%
0.00%
Operating Expenses
Self- Insured Medical Claims
1,245,047
186,627
170,040
264,183
250,000
265,000
-5.37%
6.00%
Dental Claims
36,806
29,804
29,543
33,874
34,000
36,040
0.37%
6.00%
Prescription Claims
151,479
149,571
154,937
147,183
160,000
169,600
8.71%
6.00%
Vision Claims
6,499
7,714
5,134
6,499
8,000
8,480
23.10%
6.00%
Stop Loss Reimbursements
(601,315)
(67,395)
-
-
-
-
0.00%
0.00%
Prescription Fees
(2)
-
-
_
_
_
0.00%
0.00%
TPA Admin Fees
17,126
17,346
18,307
18,196
20,000
21,200
9.91%
6.00%
Excess Loss Premiums
17,798
20,597
22,472
25,101
25,000
26,500
-0.40%
6.00%
Long Term Care Insurance
12,187
12,187
11,294
25,064
14,000
14,840
- 44.14%
6.00%
IBNR Adjustment
-
-
(30,000)
27,100
11,250
8,750
- 58.49%
- 22.22%
Retiree Medical Reimbursement
20,901
11,757
16,124
19,800
20,000
20,000
1.01%
0.00%
Retiree Medicare Reimbursement
27,039
27,057
33,530
33,000
33,000
33,000
0.00%
0.00%
Professional Services
15,865
5,840
2,208
5,183
18,000
6,000
247.29%
- 66.67%
Miscellaneous
500
500
250
800
500
500
- 37.50%
0.00%
Total Operating Expenses
949,930
401,606
433,840
605,983
593,750
609,910
-2.02%
2.72%
Indirect cost allocation
9,906
11,186
11,408
11,408
12,549
13,804
10.00%
10.00%
Total Expenses
959,836
412,792
445,248
617,391
606,299
623,714
- 1.80%
2.87%
Beginning Fund Balance
896,882
237,644
1,054,479
255,032
1,210,204
872,246
374.53%
- 27.93%
Change in Fund Balance
(659,238)
816,834
155,726
(49,051)
(337,959)
(355,374)
588.99%
5.15%
Ending Fund Balance
$ 237,644
$1,054,479
$1,210,204
$ 205,981
$ 872,246
$ 516,872
323.46%
- 40.74%
Unrestricted
237,644
1,054,479
1,210,204
205,981
872,246
516,872
323.46%
- 40.74%
IBNR reserve
285,750
221,250
191,250
191,250
202,500
211,250
5.88%
4.32%
344
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Expenditure Detail - Benefits and Services
Employee benefits costs include medical, vision, and dental claims for LEOFF I members. Services
includes broker fees and other healthcare plan fees.
LEOFF 1 Self Insured Healthcare Plan
Account Number
Actual
2014 2015
Projected
2016
2016
Budget
2017
2018
503.00.517.200.25.00 Benefits - Self- insured medical & dental
$ 1,245,047
$ 186,627
$ 170,040
$ 264,183
$ 250,000
$ 265,000
503.00.517.200.25.01 Benefits - Dental claims
36,806
29,804
29,543
33,874
34,000
36,040
503.00.517.200.25.02 Benefits - Prescription claims
151,479
149,571
154,937
147,183
160,000
169,600
503.00.517.200.25.03 Benefits - Vision claims
6,499
7,714
5,134
6,499
8,000
8,480
503.00.517.200.25.04 Benefits - Stop loss reimbursements
(601,315)
(67,395)
-
-
-
-
503.00.517.200.25.05 Benefits - Prescription fees
(2)
-
-
-
-
-
503.00.517.200.25.06 Benefits - TPA admin fees
17,126
17,346
18,307
18,196
20,000
21,200
503.00.517.200.25.07 Benefits - Excess loss premiums
17,798
20,597
22,472
25,101
25,000
26,500
503.00.517.200.25.08 Benefits - Long term care
12,187
12,187
11,294
25,064
14,000
14,840
503.00.517.200.25.10 Benefits - IBNR adjustment
-
-
(30,000)
27,100
11,250
8,750
503.00.517.200.25.20 Benefits - Medical,dental,life,optical
20,901
11,757
16,124
19,800
20,000
20,000
503.00.517.200.25.21 Benefits - Medical,dental,life,optical
27,039
27,057
33,530
33,000
33,000
33,000
Total Benefits
933,565
395,266
431,381
600,000
575,250
603,410
503.00.517.200.41.00 Prof Svcs - Broker fees
15,865
5,840
2,208
5,183
18,000
6,000
503.00.517.200.49.00 Misc - Plan document fees
500
500
250
800
500
500
Total Services
16,365
6,340
2,458
5,983
18,500
6,500
Total Benefits and Services
$ 949,930
$ 401,606
$ 433,840
$ 605,983
$ 593,750
$ 609,910
345
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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2017 - 2018 Biennial Budget
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DEPARTMENT: N/A
FUND: Firemen's Pension
RESPONSIBLE MANAGER: Peggy McCarthy
Description
DIVISION: N/A
FUND NUMBER: 611
POSITION: Director
This fund exists to support ten (10) firefighters who qualify for a City pension system prior to 1971.
Firemen's Pension Fund 611
347
Actual
Projected
Budget
Percent Change
2014
2015
2016
2016
2017
2018
2016 -17
2017 -18
Operating Revenue
Fire Insurance Premium Tax
$ 64,114
$ 63,590
$ 66,360
$ 56,650
$ -
$ -
0.00%
0.00%
Interest
1,805
2,667
5,594
2,000
2,000
2,000
0.00%
0.00%
Transfer In -Fire Ins Prem Tax
-
-
-
-
67,687
69,041
0.00%
2.00%
Total Revenue
65,919
66,258
71,954
58,650
69,687
71,041
18.82%
1.94%
Operating Expenses
Supplemental Pension
61,863
58,277
61,727
107,727
62,727
66,491
- 41.77%
6.00%
Services
-
4,500
19,000
25,000
10,000
10,000
- 60.00%
0.00%
Total Expenses
61,863
62,777
80,727
132,727
72,727
76,491
- 45.21%
5.17%
Beginning Fund Balance
1,408,970
1,413,026
1,416,507
1,425,923
1,407,734
1,404,694
-1.28%
-0.22%
Change in Fund Balance
4,056
3,481
(8,773)
(74,077)
(3,040)
(5,450)
- 95.90%
79.28%
Ending Fund Balance
$ 1,413,026
$ 1,416,507
$ 1,407,734
$ 1,351,846
$ 1,404,694
$ 1,399,244
3.91%
-0.39%
347
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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348
2017 - 2018 Biennial Budget
City of Tukwila, Washington
City of Tukwila
Washington
2017 — 2022
Financial Planning Model
And
Capital Improvement Program
349
City of Tukwila
Allan Ekberg, Mayor
Mayor's Office - David Cline, City Administrator
January 3, 2017
Dear Tukwila City Councilmembers and Community,
I am pleased to present the 2017 -2022 Capital Improvement Program (CIP) to the members of the
Tukwila City Council and broader community. The CIP is a critical planning document and companion of
the broader biennial budget that outlines the City's significant investments over the next six years. I am
excited to share with you some of the highlights.
Like our Council and many in the Tukwila community, I am very interested in seeing that our residential
streets continue to be improved and, as we can, specifically build sidewalks to make our city safer for
pedestrians. This CIP includes an investment of nearly $15 million in residential streets in the next
biennium, including much - needed improvements on 42' Avenue South and 53rd Avenue South. 40% of
the funding for these projects are coming from non - General Fund sources, including more than $2.5
million from grants. I am excited about these two key projects in our residential neighborhoods.
Additional investments in our arterials and bridges are also key, particularly given the role we play as an
economic engine for the entire state. In fact, the City of Tukwila brings in more sales tax for the State of
Washington than 29 of its 39 counties. The economic health of our region relies on the ability of goods,
employees, and shoppers to get in and out of our central business district and employment centers on
the north and south ends of our city. This position of regional importance is why, out of a CIP budget in
excess of $38 million for infrastructure improvements in Tukwila over the next two years, 77% of the total
cost of these projects will not be paid by the City, but rather other non -City funding sources.
The CIP reflects additional investments as well, including $1.6 million for parks to construct new trail
connections, acquire additional park land and make other needed improvements. The CIP also lays out
a roadmap for continuing to improve our water quality, benefitting Gilliam Creek, the Green /Duwamish
River and ultimately, Puget Sound. We will continue to leverage our investments in a healthy environment
by removing a flapgate on Riverton Creek and partnering with King County to develop the former
Riverside Residence site off of Tukwila International Boulevard into a passive park with enhanced habitat
for fish.
These are just some of the investments we will make over the coming biennium, all of which are
consistent with our adopted Strategic Plan and the budget priorities identified by the Council and
Administration earlier this year. The CIP is a living document that will be used as a roadmap and planning
tool, particularly as we identify additional grant dollars to fund projects in future biennia.
We have a lot of investments ahead in our community, and I look forward to seeing you at ribbon cuttings
to celebrate our successes in the coming two years.
Sincerely,
Allan Ekber
Mayor
350
2017 - 2018 Biennial Budget City of Tukwila, Washington
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 has improved markedly 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 and in process, 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 2016, sales tax collections
are running about even with 2015 actuals. Retail sales tax from construction activity is expected to
remain strong as Tukwila Village construction continues along with other large developments. 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 2017 through 2022.
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 3%
revenue growth target. Combined with new construction as the foundation for annual growth, we are
anticipating a growth rate of 3% for 2017 through 2022.
Utility Taxes
The utility tax rate is 6% for external (non -City run) utilities. The City enacted a solid waste utility tax in
2009 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 increase on average 1.2% over the
biennium and 3.0% in 2019 -2022. The City also enacted a utility tax on the City operated utility funds
(water, sewer, and surface water utilities). These interfund utility taxes are projected to increase 5.6%
on average over the biennium and 3% in 2019 -2022.
351
2017 - 2018 Biennial Budget City of Tukwila, Washington
Other Revenues
The City enacted a revenue generating regulatory license (RGRL) fee in 2010. Revenue from this license
fee is expected to exceed $1.9 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 2022. 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
2017 by 2.57% and 1.7% for 2018. We are proposing 5% rate increases in 2017 through 2022 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 5.2% rate increase in 2017 as they normally do rate increases
every other year. To maintain the City's current level of service for sewer, a 3.5% rate increase has been
factored into the six -year Sewer Plan for 2018 and 3.4% increases in 2020 and 2022.
Surface Water
The Six -Year Planning Model requires rate increases to compensate for rising costs. We have proposed
rate increases of 5% in 2017 and 3% in 2018, with 3% and 5% increases through 2022. National
Pollutant Discharge Elimination System (NPDES) permit requirements have significant costs for the
Surface Water fund. The City's surface water fees remain considerably lower than neighboring
jurisdictions.
CAPITAL EFFORTS — GENERAL
Below are the significant new elements of the 2017 -2022 Capital Improvement Program.
Residential Streets
o Residential street improvements include for 42nd Avenue South — Phase III and sidewalks for the
Cascade View Safe Routes to School Phase II Project.
O 53rd Ave S residential street improvements are scheduled for construction in 2017 and 2018 after
successfully receiving grant funds from the State Transportation Improvement Board.
o Residential Improvements also continue with funding in 2019 through 2022.
Bridges
The Tukwila Urban Center Pedestrian Bridge began construction in August 2016 and will continue
through 2017. We have been awarded a State Regional Mobility grant of $6.8 million for the TUC
Pedestrian Bridge and park impact fees are to fund part of the City's match. Boeing Access Road Bridge
(BAR) Rehabilitation and Major Maintenance on 3 Bridges are both funded with a federal bridge grants
and construction is scheduled to begin in 2017.
352
2017 - 2018 Biennial Budget City of Tukwila, Washington
Arterial Streets
o Strander Blvd Extension Phase 3 design is scheduled for 2017 and 2018. Grants are still being
sought for construction.
o South 144th St Phase II from Tukwila International Blvd to 42nd Ave S is currently scheduled to be
advertised for bids again with construction in 2017. A State Transportation Improvement Board
grant and Tukwila Village mitigation will cover most costs for S 144th St.
o New projects include the Baker Boulevard Non - Motorized Improvements and the South 140th Street
Intersection Improvements, with both projects being grant dependent. South 144th St Bridge
Sidewalks is also programmed for 2017 and 2018 depending on grant results.
Parks & Recreation
Improvements for Fort Dent Park, Duwamish Hill Preserve, and the trails are funded in 2017 and 2018.
New projects include Park Acquisition, Park Improvements, and Dog Park Projects.
Urban Renewal
The Tukwila Village developer began demolition and site work in late 2014 and started construction of
buildings C, D, and E in 2016. This phase should be completed in late 2017. The King County Library
System started construction on the new Tukwila Library in 2015 with completion scheduled for early
2017.
The Tukwila International Boulevard Redevelopment project has completed the property acquisition and
demolition with a total of four motels and a smoke shop.
Public Safety Plan
The new Public Safety Plan fund will be used to account for costs associated with construction of a
Justice Center and rebuilding Fire Stations 51, 52 and 54 along with life -cycle replacement of Fire
Apparatus and Equipment. Funding for these projects will come from the voter - approved debt, as the
ballot measure was approved on November 8, 2016.
Facilities
The facilities fund accounts for costs associated with constructing a new Public Works Shops facility.
Funding would come from both general fund revenue and utility funds. The general fund would contribute
half of the costs for the Public Works Shop with the other half from the three utility funds, allocated by
FTE count.
Water
Water improvements include completing the Andover Park East Water Main Replacement Project in
conjunction with the sewer improvements, 58th Ave S Water Main Replacement, Macadam Rd S Water
Upgrades, and 53rd Ave S water improvements.
Sewer
Sewer improvements include the continuing construction of the Commercial Business District's Sanitary
Sewer Rehabilitation Project and Andover Park East Sewer Replacement Project. Construction for 2017
and 2018 includes the Sewer Lift Station No. 2 Upgrades and 53rd Ave S.
Surface Water
Projects include the ongoing Annual Small Drainage Program, Storm Water Quality Retrofit Program,
and NPDES Phase 11 permit activities. Construction is underway for the Crystal Springs Emergency
Surface Water Repair. Chinook Wind, which is grant dependent, the Tukwila 205 Levee Certification
Phase II Project, and 53' Ave S are all scheduled in 2017 and 2018.
353
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
29
30
31
32
33
34
35
36
38
39
40
41
42
43
44
45
46
47
ATTACHMENT A- REVENUES AND EXPENDITURES GOVERNMENTAL FUNDS
2017 -2022 Analysis in 000's
354
ACTUAL
2014 2015
ESTIMATE
2016
ADOPTED
BUDGET
2016
PROPOSED BUDGET
2017 2018
2019
PROJECTIONS
2020 2021
2022
Total
2017 -2012
General Revenue:
Property Taxes
$ 14,187
$ 14,323
$ 14,749
$ 14,759
$ 14,907
$ 15,279
$ 15,738
$ 16,210
$ 16,696
$ 17,197
$ 96,027
Sales and Use Taxes
17,105
19,334
19,364
18,631
20,027
20,607
21,225
21,862
22,518
23,193
129,432
RGRL Tax
1,796
1,859
1,830
1,875
1,900
1,957
2,016
2,076
2,138
2,203
12,290
Admissions Tax
617
688
757
716
760
774
797
821
846
871
4,869
Utility Taxes
3,856
4,019
4,131
4,105
4,118
4,206
4,332
4,462
4,595
4,733
26,446
Interfund Utility Tax
1,851
2,061
2,065
1,981
2,161
2,205
2,271
2,339
2,409
2,482
13,868
Gambling /Excise Taxes
2,808
2,908
3,090
2,601
3,931
4,045
4,167
4,292
4,421
4,553
25,409
Total Taxes
42,219
45,192
45,987
44,668
47,804
49,073
50,546
52,062
53,624
55,232
308,341
Licenses & Permits
2,064
2,206
2,265
2,140
2,279
2,347
2,418
2,490
2,565
2,642
14,740
Intergovernmental
4,659
4,223
4,694
4,420
4,399
4,296
4,424
4,557
4,694
4,835
27,204
Charges for services /other
3,928
4,056
4,337
3,875
4,105
4,144
4,269
4,397
4,529
4,664
26,108
Indirect Cost Allocation
2,089
2,255
2,233
2,233
2,279
2,326
2,395
2,467
2,541
2,618
14,626
Total Ongoing Revenue
54,959
57,932
59,517
57,337
60,866
62,186
64,051
65,973
67,952
69,991
391,019
Tukwila Village land sale
-
500
-
2,075
1,800
2,775
4,575
Motel Property Sale
-
-
-
-
-
2,250
2,250
Fire station /Shops property sales
250
1,000
5,000
6,250
Other
1,000
350
-
-
775
775
Total One -Time Revenue
1,000
850
-
2,075
1,800
6,050
1,000
5,000
-
-
13,850
Total General Revenue
55,959
58,782
59,517
59,412
62,666
68,236
65,051
70,973
67,952
69,991
404,869
Dedicated Revenue:
REET
705
2,413
800
404
800
800
824
849
874
900
5,047
Parking Tax
144
193
214
161
200
206
212
219
225
232
1,294
Fuel Tax
395
407
416
403
408
415
427
440
453
467
2,611
Investment earnings
8
14
16
12
12
12
12
12
13
13
74
Other
64
254
120
80
62
80
83
85
88
90
487
Total Dedicated Revenue
1,315
3,282
1,566
1,060
1,482
1,513
1,558
1,605
1,653
1,703
9,513
TOTAL REVENUES
57,274
62,065
61,083
60,472
64,147
69,749
66,610
72,578
69,605
71,693
414,383
Operating Expenditures:
Operating & maintenance
48,714
52,000
54,257
55,525
57,402
58,628
60,094
61,597
63,136
64,715
365,572
Debt Service
3,150
2,760
2,650
2,875
2,686
5,849
4,504
4,147
4,140
4,139
25,464
Contingency fund transfer
-
127
100
100
216
115
112
165
170
175
953
Operating transfers
600
300
300
300
368
369
369
369
369
369
2,213
Adm /Engineering
745
713
599
436
577
590
605
620
635
651
3,678
Total Expenditures
53,209
55,900
57,907
59,236
61,249
65,551
65,684
66,897
68,451
70,049
397,880
Subtotal Available
$ 4,065
$ 6,165
$ 3,176
$ 1,236
$ 2,898
$ 4,198
$ 926
$ 5,681
$ 1,155
$ 1,645
$ 16,502
Capital Projects
Residential Street
518
981
403
230
237
277
750
750
750
750
3,514
Arterial Street
2,659
(925)
3,184
3,841
5,866
2,840
3,146
2,779
2,931
2,565
20,127
Land & Park acquisition
243
384
(75)
182
1,008
435
555
355
355
355
3,063
Urban Renewal
967
(269)
748
90
(1,623)
1,775
-
-
-
-
152
General improvements
164
144
205
331
150
150
300
300
300
300
1,500
Public Safety Buildings
(9,656)
9,299
(5,082)
1,916
7,264
(4,554)
(813)
Public Works Shops
-
(21,041)
21,041
-
Total Capital
4,550
315
4,464
4,674
(4,018)
(6,265)
20,710
6,100
11,600
(584)
27,543
Change in fund balance
(485)
5,850
(1,288)
(3,438)
6,916
10,463
(19,784)
(419)
(10,445)
2,229
(11,041)
Beginning Fund Balance
16,367
15,883
21,732
15,181
20,353
27,269
37,732
17,948
17,529
7,083
20,353
Ending Fund Balance
$ 15,883
$ 21,732
$ 20,444
$ 11,743
$ 27,269
$ 37,732
$ 17,948
$ 17,529
$ 7,083
$ 9,312
$ 9,312
Reserve Fund Balance
$ 5,771
$ 5,587
$ 5,716
$ 5,704
$ 5,952
$ 6,087
$ 6,220
$ 6,406
$ 6,598
$ 6,795
$ 6,795
TOTAL. GOVT FUNDS
$ 21,654
$ 27,320
$ 26,160
$ 17,447
$ 33,221
$ 43,819
$ 24,167
$ 23,934
$ 13,681
$ 16,107
$ 16,107
354
2017 - 2018 Biennial Budget
City of Tukwila, Washington
The City's Reserve Policy is met in the 2017 - 2018 and 2019 - 2020 bienniums. As has occurred in
previous City of Tukwila budgets, the reserves fall short in the last two years of the model; 2021 and
2022. The Financial Planning Model is used for planning purposes only and is updated with each
budget cycle. The plan will be adjusted as necessary to ensure the Reserve Policy continues to be met
in the future. The Reserve Policy was revised in 2015 with Resolution No. 1861. The general fund
minimum fund balance requirement increased from 10% to 18 %, as calculated on the prior year ongoing
general fund revenue. Also, a new discretionary reserve was added to the policy. Under this section,
10% of one -time revenue realized in the previous year will be set aside as a one -time revenue reserve,
to the extent doing so does not negatively impact compliance with the general fund minimum fund
balance requirement. Indication of compliance with the new minimum balance reserve requirement and
the former requirement is demonstrated in the chart below.
Reserve policy compliance:
PROPOSED BUDGET
PROJECTED ADOPTED
BUDGET
2016 2016
PROJECTIONS
2019
2017
2018
2019
2020
2021
2022
Minimum fund balance - new policy 18%
Minimum fund balance - former policy 10%
Contingency reserve fund balance - 10%
yes
yes
yes
yes
yes
yes
yes
yes
yes
yes
yes
yes
no
yes
yes
no
yes
yes
ATTACHMENT B - OPERATION & MAINTENANCE EXPENDITURES BY DEPARTMENT
2017 -2022 Analysis in 000's
Program
ACTUAL
2014 2015
PROJECTED ADOPTED
BUDGET
2016 2016
PROPOSED BUDGET
2017 2018
2019
PROJECTIONS
2020 2021
2022
TOTAL
2017 -2022
City Council
$ 296
$ 312
$ 334
$ 350
$ 366
$ 370
$ 380
$ 389
$ 399
$ 409
$ 2,313
Mayor's Office
3,261
3,631
3,972
4,006
4,080
4,144
4,247
4,353
4,462
4,574
25,860
Human Resources
651
619
700
674
706
728
746
765
784
804
4,533
Finance
2,145
2,185
2,370
2,740
2,639
2,733
2,801
2,871
2,943
3,017
17,004
City Attorney
516
591
601
778
717
733
752
770
790
809
4,571
Parks & Recreation
3,789
4,238
4,289
4,334
4,803
4,781
4,901
5,023
5,149
5,278
29,935
Community Development
2,809
3,097
3,243
3,546
3,693
3,671
3,763
3,857
3,953
4,052
22,990
Court
1,090
1,194
1,166
1,164
1,308
1,296
1,328
1,361
1,395
1,430
8,119
Police
15,753
16,913
18,221
' 18,088
18,288
18,913
19,386
19,870
20,367
20,876
117,701
Fire
12,688
11,724
11,466
11,672
11,863
12,193
12,497
12,810
13,130
13,458
75,951
Information Technology
1,277
1,248
1,342
1,192
2,027
2,041
2,092
2,144
2,198
2,253
12,753
Public Works
4,440
6,246
6,553
6,980
6,912
7,026
7,201
7,381
7,566
7,755
43,842
Departmental Total
$ 48,714
$ 52,000
$ 54,257
$ 55,525
$ 57,402
$ 58,628
$ 60,094
$ 61,597
$ 63,136
$ 64,715
$ 365,572
Projection Factors: Department expenditure growth factor for 2019 -2022 is 2.5 %.
Departmental expenditures for 2019 - 2022 has been projected at 2.5% for each year. The average
five year increase in departmental expenditures from 2010 through 2015 was 3.1%; the average four
year increase from 2011 to 2015 was 4365. Actual experience in the recent past has exceeded the
2.5% projection factor. Expenditure levels will be monitored closely to ensure continued financial health.
355
2017 - 2018 Biennial Budget
City of Tukwila, Washington
ATTACHMENT B - OPERATION & MAINTENANCE EXPENDITURES BY EXPENDITURE TYPE
2017 -2022 Analysis in 000's
Projection Factors: The departmental expenditure growth factor for 2019 -2022 is 2.5 %.
356
ACTUAL
2014 2015
PROJECTED
2016
ADOPTED
BUDGET
2016
PROPOSED BUDGET
2017 2018
2019
PROJECTIONS
2020 2021
2022
TOTAL
2017 -2022
Salaries
$ 24,890
$ 25,938
$ 26,557
$ 26,937
$ 28,087
$ 28,602
$ 29,317
$ 30,050
$ 30,801
$ 31,571
$ 178,426
Extra Labor
487
632
604
621
778
755
774
793
813
833
4,745
Overtime
2,037
1,754
1,405
1,691
1,632
1,632
1,673
1,715
1,758
1,801
10,211
Total Wages
27,414
28,325
28,566
29,249
30,497
30,988
31,763
32,557
33,371
34,205
193,381
FICA
1,588
1,653
1,720
1,669
1,809
1,839
1,885
1,932
1,980
2,030
11,475
LEOFF 2
772
825
825
813
849
864
886
908
930
954
5,391
PE RS
1,086
1,228
1,433
1,368
1,581
1,609
1,649
1,690
1,733
1,776
10,038
Industrial Insurance
506
629
706
703
864
941
964
989
1,013
1,039
5,810
Med,Dntl,Disability,Life
4,497
5,251
5,636
5,713
5,903
6,352
6,511
6,674
6,841
7,012
39,294
Unemployment
33
7
35
13
13
13
13
14
14
14
81
Clothing Allowance
4
6
7
25
10
11
11
11
11
12
66
Total Benefits
8,486
9,598
10,362
10,304
11,030
11,629
11,919
12,217
12,523
12,836
72,154
Office Supplies
411
392
388
357
455
459
470
482
494
506
2,866
Small Tools & Minor Equip
183
303
175
217
100
97
100
102
105
107
611
Recreation Prog Supplies
93
118
107
97
32
32
33
33
34
35
199
Fire Supplies
166
232
182
142
187
187
192
196
201
206
1,170
Street Maint Supplies
149
210
241
259
249
249
256
262
268
275
1,560
Other
238
207
244
223
263
261
268
275
281
288
1,637
Total Supplies
1,240
1,462
1,338
1,296
1,287
1,285
1,317
1,350
1,384
1,419
8,043
Professional Services
2,300
2,823
2,838
3,330
3,267
3,244
3,326
3,409
3,494
3,581
20,321
Communication
326
342
355
387
450
436
447
458
470
482
2,744
Travel
132
139
156
156
192
190
195
199
204
210
1,190
Advertising
26
29
53
55
52
52
53
54
55
57
322
Operating Rents & Leases
198
224
321
274
498
485
497
509
522
535
3,047
Equipment Replacement
742
899
474
742
166
166
170
174
179
183
1,039
Equip Operations & Maint
1,301
1,355
1,590
1,587
1,644
1,656
1,697
1,740
1,783
1,828
10,346
Insurance
679
704
811
820
887
977
1,001
1,026
1,052
1,078
6,022
Utilities
1,491
1,697
1,779
1,806
1,894
1,928
1,977
2,026
2,077
2,128
12,029
Repairs and Maintenance
595
699
707
802
733
800
820
840
861
883
4,938
Miscellaneous
807
787
933
995
1,116
1,112
1,140
1,169
1,198
1,228
6,963
Claims & Judgements
288
261
300
450
382
382
392
401
411
422
2,390
Credit Card Fees
45
45
38
33
65
70
72
74
75
77
433
Other
9
8
-
19
7
7
7
7
7
7
41
Total Services
8,938
10,015
10,354
11,456
11,351
11,505
11,793
12,087
12,390
12,699
71,825
SCORE Jail
1,067
1,232
1,463
1,495
1,485
1,633
1,674
1,716
1,759
1,803
10,071
Other
1,161
1,171
1,320
1,280
1,519
1,558
1,597
1,637
1,677
1,719
9,707
Total Intergovernmental
2,228
2,403
2,783
2,775
3,004
3,191
3,271
3,353
3,436
3,522
19,777
Machinery and Equipment
407
197
855
446
234
30
31
32
32
33
392
Total Capital
407
197
855
446
234
30
31
32
32
33
392
Total Dept. Expenditures
$ 48,714
$ 52,000
$ 54,257
$ 55,525
$ 57,402
$ 58,628
$ 60,094
$ 61,597
$ 63,136
$ 64,715
$ 365,572
Projection Factors: The departmental expenditure growth factor for 2019 -2022 is 2.5 %.
356
2017 - 2018 Biennial Budget City of Tukwila, Washington
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).
357
2017 - 2018 Biennial Budget City of Tukwila, Washington
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 other than the capital project funds
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.
2017 — 2022 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.
Revenues are estimated to increase at a rate of 3 %. This rate mirrors the City's historical
experience. Operating and maintenance expenditures are projected to increase 2.5 %. Debt
service costs and capital project expenditures are projected based on analysis of existing and
proposed debt and on capital project plans.
Two new funds have been established and are included in the Financial Planning Model. Fund
305, Public Safety Plan, has been established to capture revenues and expenditures associated
with the Public Safety Plan; the ballot measure was approved on November 8, 2016. Fund 306,
City Facilities, has been established to capture revenue and expenditures for the construction of a
new Public Works Shops. Funding for the shops will be through councilmanic authority.
358
2017 - 2018 Biennial Budget City of Tukwila, Washington
GENERAL REVENUES
General revenues have been projected to increase by 3% in 2019 — 2022. This rate is consistent with
historical experience.
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.
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 %.
359
2017 - 2018 Biennial Budget City of Tukwila, Washington
Intergovernmental Revenue
Sales tax mitigation is paid to the City by the State. Intergovernmental revenue includes State
shared liquor taxes and profits, operating grants, and the emergency services (EMS) allocation
and other revenue from other governments.
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. In this model,
the one -time revenue derives from transfers into the general fund from the urban renewal fund for
both realized and anticipated Tukwila Village land sales and from anticipated motel property land
sale. The "Fire Station /Shops property sales" represent estimated proceeds from selling the former
Fire Station 53 property. In 2018, the existing Fire Station 51 property in 2019 and the existing
Public Works Shop properties — the Minkler Shop and the George Long Shop — in 2020. The
"other" one -time revenue is comprised of $1 million transferred into the general fund from the
reserve fund in 2015 for the Police Department records management system, and the anticipated
proceeds from the Newporter property in 2018.
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.
360
2017 - 2018 Biennial Budget
City of Tukwila, Washington
OPERATING TRANSFERS - DEBT SERVICE
1
2
3
4
5
6
7
8
9
10
11
12
13
DEBT SERVICE
2017 - 2022 Analysis in 000's
361
Use of Debt Proceeds
BUDGET
2017 2018
2019
PROJECTIONS
2020 2021
TOTAL
2022 2017 -2022
EXISTING DEBT:
LTGO 2008 City Hall Annex, 6300 bldg, and Urban
Refunding revitalization - Tukwila Village
City Hall Annex, 6300 bldg
Tukwila Village
SCORE 2009 South County Correctional Entity,
SCORE Jail facility
$ 810
364
445
-
$ 809
364
445
-
$ 811
365
446
427
$ -
-
-
428
$ -
-
-
428
$ -
-
-
428
$ 2,430
1,094
1,337
1,711
Scheduled debt service
427
428
428
428
426
427
2,565
Estimated contribution by SCORE
(427)
(428
(856)
LTGO 2010
Southcenter Parkway Extension,
emergency management
520
519
567
558
552
543
3,259
Southcenter Pkwy Extension
381
381
416
409
405
398
2,390
Emergency Management
138
138
151
149
147
145
868
LTGO 2011
Arterial street portion of 2003 bond --
552
549
549
545
546
552
3,294
Refunding
South Park bridge, Fort Dent, Tukwila
Pool transaction
LTGO 2012
Tukwila Metropolitan Park District
113
113
113
113
113
113
679
LTGO 2014
Urban Renewal line of credit
40
2,290
-
-
-
-
2,330
LTGO 2014
Urban Renewal Bonds
260
261
261
261
261
261
1,564
LTGO 2015
Interurban /Boeing Access Rd Brdg
391
389
392
390
388
390
2,340
Interurban
227
226
225
226
357
Boeing Access Road Bridge
164
16
165
164
163
164
983
Existing debt
$ 2,686
$ 4,931
$ 3,120
$ 2,295
$2,288
$ 2,287
$17,606
PROPOSED DEBT:
LTGO 2017
Residential Street $ 8,400
-
672
672
672
672
672
3,360
42nd Ave S $ 6,400
53rd Ave S $ 2,000
LTGO 2017
Public Works Shops $29,493
-
246
712
1,180
1,180
1,180
4,498
Planned debt
$ 37,893
$ -
$ 918
$ 1,384
$ 1,852
$1,852
$ 1,852
$ 7,858
TOTAL Estimate / Projections
$ 2,686
$ 5,849
$ 4,504
$ 4,147
$4,140
$ 4,139
$25,464
361
2017 - 2018 Biennial Budget City of Tukwila, Washington
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.
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 the general fund ending fund balance
shall equal or exceed 18% of the previous year operating revenues. The Reserve Policy also
requires that a 10% minimum fund balance be maintained for the Contingency / Reserve Fund.
The biennial budget complies with both these requirements.
A schedule of funds included in Attachment A follows.
FUND BALANCES INCLUDED IN ATTACHMENT A
2014 - 2018 Analysis in 000's
FUNDS INCLUDED IN
ATTACHMENT A
ACTUAL
2014 2015
PROJECTED
2016
BUDGET
2016
PROPOSED BUDGET
2017 2018
000 General Fund
$ 10,181
$ 11,403
$ 11,591
$ 8,364
$ 11,310
$ 11,263
2 ** Debt Service
5
203
169
5
168
168
103 Residential Street
1,164
819
833
302
878
887
104 Arterial Street
1,376
5,052
3,787
148
47
533
301 Land, Park Acquisition
1,302
2,117
2,713
337
2,290
2,378
302 Facilities
936
1,190
371
1,787
1,997
226
303 General government
414
397
334
250
244
150
304 Fire facilities
505
551
646
550
678
728
305 Public Safety Buildings
9,656
357
306 Public Works Shops
21,041
Total General government
$ 15,883
$ 21,732
$ 20,444
$ 11,743
$ 27,269
$ 37,732
105 Contingency Reserve
5,771
5,587
5,716
5,704
5,952
6,087
Total Governmental Funds
$ 21,654
$ 27,320
$ 26,160
$ 17,447
$ 33,221
$ 43,819
362
2017 - 2018 Biennial Budget City of Tukwila, Washington
a '81
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363
2017 - 2018 Biennial Budget City of Tukwila, Washington
364
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Bridges & Arterial Streets
Boeing Access Rd Bride
TUC - Pedestrian Brid.e
Major Maint on 3 Brid es
LStrander Blvd Ext Phase 3
-- -- - - - - - - - - - - - - - - - - - - - - - - - -
S 144th St Phase II (42 - TIB
Baker Blvd Non - Motorized
Interurban Ave S
S 144th St Bridge - Sidewalks
Annual Overlay and Repair **
Annual Brid•e Inspections **
ADA Improvements **
Annual Traffic Signal Program ' *_
S 140th St Intersection
BNSF Regional Center Access
Wetland Mitigation **
TUC /TOD Ped Improvements
West Valley (I- 405 - Strander Bluth
APE /Minkler Bluff Intersection
APE/ Industry Dr Intersection
S 133rd St/SR599 Intersection
Transportation Comp Plan
Walk & Roll Program_
E Mar inal Way (BAR - S 112 St
Minkler Blot (APW - S/C Pkwy
Tuk Int'I Blot BAR - 116 Wy)
Tuk Int Bluff /S 116th On -Ramp
Traffic Signal Interconnect
S 168th St (S /C Pkwy - APE)
Southcenter Blot (1 -5 -61 BridgeL
Rockery Replacement Pro�ram�
S 180 St /APW Intersection
S 143 St (Interurban- Duwamishl]
Subtotal by Source
SUBTOTAL
364
2017 - 2018 Biennial Budget City of Tukwila, Washington
Park Impact Fee List Projects (project must be started within 10 years).
365
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Parks & Trails
Lake to Sound Trail
7'ark Acquisition
Multipurpose Trails
Park Improvements
Fort Dent Park
Municipal Arts Fund
Duwamish Hill Preserve
Dog Park Projects
Parks & Rec Open Space Plan
Tukwila Pond Trail & Brdwlk
Tukwila South Trail
Hand Boat Launches
Macadam Garden & Wetland
O•en Space Improvements
Park Impact Fee List Projects (project must be started within 10 years).
365
2017 - 2018 Biennial Budget
City of Tukwila, Washington
(02
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5,544
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No. ::::
Urban Renewal 45 :::
Tukwila Village 46 Hi
TIB Redevelopment Project 47 pi
ID
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366
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SUMMARY
Totals by Source 59,740 1 91,277 27,451 1 16,545 75,153 1 55,443 20,5371 19,437 13,179 1 1,579 6,3191 6,903 202,3791 191,184
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Justice Center
Relocate Fire Station 51
Rebuild Fire Station 52
Rebuild Fire Station 54
Fire Apparatus & Equipment
ID
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366
2017 - 2018 Biennial Budget City of Tukwila, Washington
ATTACHMENT D
City of Tukwila
WATER ENTERPRISE FUND
2017 - 2022 Analysis in 000's
REVENUES 2014 2015 2016 2016 2017 2018 2019 2020 2021 2022 !Totals
Actual Actual Budget Estimate
Monthly Water Charges (1)
Cascade Water Alliance (CWA)
Regular City Water
Subtotal Water
Other Miscellaneous Revenue
Interlocal Ags \P W TF \Grants
Water Connection Fees (2)
Total Revenues
EXPENDITURES
Base Base
+5% +5%
cornmo «jai corrde
+5% +5% +5% +5% +5% +5%
2,449 2,480 2,400 2,600 2,657 2,710 2,764 2,820 2,904 2,962
3,493 3,986 3,633 3,783 4,182 4,265 4,350 4,438 4,526 4,617
5,942 6,466 6,033 6,383 6,839 6,975 7,114 7,258 7,430 7,579
55 42 35 44 41 43 50 55 60 65
61 1,105 3,000 22 0 0 0 3,000 3,000 0
62 108 25 60 25 25 10 10 10 10
16,817
26,378
43,195
314
6,000
90
6,120 7,721 9,093 6,509 6,905 7,043 7,174 10,323 10,500 7,654
CWA Purchased Water iii 2,449 2,480 2,400 2,600 2,657 2,710 2,764 2,820 2,904 2,962
Water Operations & Maintenance 1,861 2,026 2,101 2,101 2,096 2,102 2,250 2,295 2,365 2,433
Proposed Debt Service for Facilities 81 400 400 400 400
Debt Service (4) 562 545 162 162 148 148 145 145 144 129
Interfund Utility Tax (5) 10% 597 648 607 607 688 702 716 731 749 764
Engineering Labor (7) 76 66 80 80 83 85 87 89 91 93
Subtotal 5,545 5,765 5,350 5,550 5,672 5,828 6,362 6,480 6,653 6,781
Water Capital - CIP Program 1,084 1,312 2,450 3,264 3,185 1,055 1,356 3,815 3,360 1,085
49,599
16,817
13,541
1,681
859
4,351
528
Total Expenditures 6,629 7,077 7,800 8,814 8,857 6,883 7,718 10,295 10,013 7,866
FUND BALANCE
Change in Fund Balance (a)
Beginning Balance
Ending Balance
(509) 644 1,293 (2,305) (1,952) 160 (544) 28 487 (212)
6,542 5,777 6,084 6,084 3,779 1,827 1,987 1,443 1,471 1,958
6,033 6,421 7,377 3,779 1,827 1,987 1,443 1,471 1,958 1,745
37,777
13,856
51,633
(2,034)
3,779
1,745
Fund Balance:
Reserved (b) 20% of revenue
Unreserved
1,165 1,212 1,323 1,323 1,219 1,381 1,409 1,435 1,465 1,500
4,868
5,209
6,054
2,456
608
606
34
36
493
245
1,500
245
Ending Balance
6,033 6,421 7,377 3,779 1,827 1,987 1,443 1,471 1,958 1,745 i 1,745
(a) Revenues in excess of (less than) expenditures
(b) Annual reserve balance requirement equals 20% of the prior year operating revenues.
367
2017 - 2018 Biennial Budget City of Tukwila, Washington
ATTACHMENT D -1
NOTES TO WATER ENTERPRISE FUND
1) Rates reflect increases of 5% for 2017 through 2022. 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 2.57% in 2017 and 1.7%
in 2018.
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 2017 2018
2003 PWTF Duwamish (20 %) 7/1/21 14,815.61 14,743.33
2004 PWTF Allentown (26 %) 7/1/24 83,850.51 83,447.38
2006 Bond Allentown (26 %) 12/31/26 46,974.00 47,760.00
Proposed Public Works Shops 0.00 81,180.00
Total $145,640.12 $227,130.71
5) An Interfund Utility Tax was approved in October 2009 for the water, sewer, and surface water
utilities. Gross revenues are currently taxed 10% through December 31, 2021.
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.
368
2017 - 2018 Biennial Budget
City of Tukwila, Washington
ATTACHMENT E
City of Tukwila
SEWER ENTERPRISE FUND
2017 - 2022 Analysis in 000's
REVENUES 2014
Actual
2015
Actual
2016
Budget
2016
Estimate
2017
2018
2019
2020
2021
2022
Totals
+15%
Monthly Sewer Charges
+10
co + /ciai
com��ciai
KC
+3.5%
KC
+3.4 %
KC
+3.2
King County Metro Sewer (I) 4,134
3,866
4,191
4,191
4,337
4,337
4,643
4,643
4,735
4,735
27,430
Regular City Sewer (2)
3,997
4,971
4,000
4,700
4,000
4,120
4,120
4,243
4,243
4,243
24,969
Subtotal Sewer Revenue
8,131
8,837
8,191
8,891
8,337
8,457
8,763
8,886
8,978
8,978
52,399
Other Misc. Revenue 181
228
165
258
212
217
220
225
230
235
1,339
Grant /Bonds /PWTF 248
504
290
22
0
0
0
0
0
0
0
Sewer Connection Fees (3)
262
206
125
236
125
125
100
100
100
100
650
Total Revenues
8,822
9,775
8,771
9,407
8,674
8,799
9,083
9,211
9,308
9,313
54,388
EXPENDITURES
Sewer Operations & Maintenance
King County Metro Sewer 14)
4,134
3,866
4,191
4,191
4,337
4,337
4,643
4,643
4,735
4,735
27,430
,
Regular City Sewer (5) 1,100
1,884
1,035
1,035
1,189
1,355
1,432
1,461
1,514
1,560
8,511
Debt Service (6) 373
410
395
395
359
360
355
355
353
353
2,135
Proposed Debt Service for Facilities
49
240
240
240
240
1,009
Interfund Utility Tax (7) 10% 829
902
836
915
855
867
898
911
921
921
5,374
Engineering Labor (9)
86
90
78
78
83
86
87
89
91
93
529
Subtotal
6,522
7,152
6,535
6,614
6,823
7,054
7,655
7,699
7,854
7,902
44,988
Sewer Capital - CIP Program
561
980
4,097
3,045
4,346
1,565
1,474
705
1,528
2,730
12,348
Total Expenditures
7,083
8,132
10,632
9,659
11,169
8,619
9,129
8,404
9,382
10,632
57,336
FUND BALANCE
Change in Fund Balance (a)
1,739
1,643
(1,861)
(252)
(2,495)
180
(46)
807
(74)
(1,319)
(2,948)
Beginning Balance
3,599
5,285
7,181
7,181
6,929
4,434
4,614
4,568
5,374
5,301
6,929
Ending Balance
5,338
6,928
5,320
6,929
4,434
4,614
4,568
5,374
5,301
3,981
, 3,981
Fund Balance:
Reserved - 20% of prior year's revo
Unreserved
1,520 1,715 1,854 1,854 _ 1,696 1,735 1,760 1,817 1,842 1,862
3,818
5,213
3,466
5,075
2,738
2,879
2,808
3,558
3,458
2,120
1,862
2,120
Ending Balance 5,338 6,928 5,320 6,929 4,434 4,614 4,568 5,374 5,301 3,981 ; 3,981
(a) Revenues in excess of (less than) expenditures
369
2017 - 2018 Biennial Budget City of Tukwila, Washington
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 5.2% in 2017 per KC Ordinance No. 18305 and we have factored in
potential King County increases for 2019 through 2022.
2) A 3.5% rate increase is proposed for Tukwila sewer in 2017, 2020, and 2022 with no increases in
2017, 2019, and 2021. 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 2017 2018
2004 PWTF Allentown (62 %) 7/1/24 $199,951.21 $198,989.61
2006 Bond Allentown (62 %) 12/31/26 112,014.00 113,889.00
2013 PWTF CBD Sewer Rehab 12/31/33 44,469.00 44,263.00
Proposed Public Works Shops 0.00 49,200.00
Total $356,434.21 $406,341.61
7) An Interfund Utility Tax was approved in October 2009 for the water, sewer, and surface water
utilities. Gross revenues are currently taxed 10% through December 31, 2021.
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.
370
2017 - 2018 Biennial Budget
City of Tukwila, Washington
ATTACHMENT F
City of Tukwila
SURFACE WATER ENTERPRISE FUND
2017 - 2022 Analysis in 000's
REVENUES
2014
Actual
2015
Actual
2016
Budget
2016
Estimate
2017
2018
2019
2020
2021
2022 Total
+10%
+20%
+15%
+15%
+5%
+3%
+5%
+3%
+5%
+5%
Annual Billings (Current) (1)
4,222
5,086
5,825
5,846
6,127
6,300
6,615
6,813
7,154
7,154
40,163
Other Revenues
(54)
28
38
32
30
30
40
50
50
60
260
Grants /Bond Proceeds (2)
1,164
789
1,212
268
1,256
2,656
10,115
125
165
75
14,392
Total Revenues
5,332
5,903
7,075
6,146
7,413
8,986
16,770
6,988
7,369
7,289
54,815
EXPENDITURES
Operations & Maintenance
1,604
1,891
1,940
1,940
2,090
2,139
2,332
2,426
2,523
2,600
14,110
Debt Service (3)
322
316
312
312
304
303
301
300
298
285
1,791
Proposed Debt Service for Facilities
116
560
560
560
560
2,356
Interfund Utility Tax (4) 10%
424
510
586
588
618
636
666
686
720
721
4,048
Engineering Labor (6)
355
452
531
475
556
573
595
635
654
686
3,699
Subtotal
2,705
3,169
3,369
3,315
3,568
3,767
4,454
4,607
4,755
4,852
26,004
SSWM Capital - CIP Program
2,808
2,553
4,506
1,922
4,566
4,963
11,902
2,077
1,173
1,627
26,308
Total Expenditures
5,513
5,722
7,875
5,237
8,134
8,730
16,356
6,684
5,928
6,479
52,312
FUND BALANCE
Change in Fund Balance (a)
(181)
181
(800)
909
(721)
256
415
304
1,441
810
2,503
Beginning Balance
2,213
2,063
1,252
1,119
2,028
1,307
1,563
1,978
2,281
3,722
2,028
Ending Balance
2,032
2,244
452
2,028
1,307
1,563
1,978
2,281
3,722
4,532
4,532
Fund Balance:
Reserved (b) 20% of revenue
Unreserved
778 834 1,023 1,176 1,176 1,231
1,254 1,410 (571) 853
132
332
1,266 1,331
712
950
1,373 1,441
2,349
3,091
1,441
3,091
Ending Balance
2,032 2,244 452 2,028
1,307 1,563 1,978 2,281 3,722 4,532 j 4,532
(a) Revenues in excess of (less than) expenditures
(b) Annual reserve balance requirement equals 20% of the prior year operating revenues.
371
2017 - 2018 Biennial Budget City of Tukwila, Washington
1
ATTACHMENT F -1
NOTES TO SURFACE WATER ENTERPRISE FUND
Reflects proposed rate increases of 5% in 2017, 3% in 2018, and 5% and 3% in 2019 through
2022. 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 2017, one
Foreman that was previously a 50/50 split with the Street Department become fully funded by
the Surface Water Fund.
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 grant funding from the State Transportation
Improvement Board grant.
3) Debt schedule includes PWTF loans and the 2006 Allentown Bond.
Debt Service includes: Expires 2017 2018
2004 PWTF Duwamish (15 %) 7/01/21 11,886.51 11,828.53
2004 PWTF Cascade View Const. 7/01/24 231,029.91 229,919.18
2004 PWTF Allentown (12 %) 7/01/24 38,700.23 38,514.17
2006 Bond Allentown (12 %) 12/31/26 21,680.00 22,043.00
Proposed Public Works Shops 0.00 115,620.00
Total $303,296.65 $417,924.88
4) An Interfund Utility Tax was approved in October 2009 for the water, sewer, and surface water
utilities. Gross revenues are currently taxed 10% through December 31, 2021.
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.
372
2017 - 2018 Biennial Budget
City of Tukwila, Washington
ATTACHMENT G
City of Tukwila
GOLF ENTERPRISE FUND
2017 - 2022 Analysis in 000's
REVENUES
2014
Actual
2015
Actual
2016
Budget
2016
Estimate
2017
2018
2019
2020
2021
2022
Total
Excise Tax
3
4
3
3
4
4
4
4
4
4
24
Merchandise
141
128
135
135
129
129
132
134
137
140
801
Snacks Sales
18
22
20
20
22
22
22
23
23
24
136
Green Fees
958
1,012
1,059
1,052
1,084
1,134
1,169
1,174
1,209
1,233
7,003
Instruction
4
10
6
6
12
12
12
12
13
13
74
Interest Earnings
0
1
1
1
1
1
1
1
1
1
6
Rentals (Clubs & Pull Carts)
13
13
13
13
13
13
13
14
14
14
81
Rentals (Riding Carts)
170
186
177
177
190
190
194
198
202
206
1,180
Concession Proceeds
99
100
98
100
103
106
108
110
112
115
654
Other - Rewards Program
0
7
0
6
7
7
7
7
7
8
43
Subtotal Revenues
1,406
1,483
1,512
1,513
1,565
1,618
1,662
1,677
1,722
1,758
10,002
General Fund Contribution
600
300
300
300
300
300
300
300
300
300
1,800
Total Revenues
2,006
1,783
1,812
1,813
1,865
1,918
1,962
1,977
2,022
2,058
11,802
EXPENDITURES
Golf Maintenance
789
862
1,024
999
985
1,024
1,045
1,066
1,087
1,109
6,316
Pro Shop Operations
604
663
502
501
579
590
602
614
626
639
3,650
Golf Capital - CIP Program
48
0
50
70
50
50
50
50
50
50
300
Subtotal
1,441
1,525
1,576
1,570
1,614
1,664
1,697
1,730
1,763
1,798
10,266
Admissions Tax to General Fund
57
60
60
60
60
60
60
60
60
60
360
Indirect Cost Allocation (51
197
174
177
177
181
185
188
192
196
200
1,142
Total Expenditures
1,695
1,759
1,813
1,807
1,855
1,909
1,945
1,982
2,019
2,058
11,768
FUND BALANCE
Change in Fund Balance (a)
311
24
(1)
6
10
9
17
(5)
3
0
34
Pior Perior Operating AJ (GASB -68)
(206)
(596)
Beginning Balance
610
715
142
142
148
158
167
184
179
182
148
r_
Ending Balance
715
143
141
148
158
167
184
179
182
182
182
Fund Balance:
Reser ed (b) 205 of revenue
361
281
297
297 _
303
313
324
332
335
344
352
Unreserved
354
(138)
(156)
(149)
(145)
(146)
(140)
(153)
(153)
(162)
(170)
Ending Balance
715
143
141
148
158
167
184
179
182
182
182
(a) Revenues in excess of (less than) expenditures
(b) Annual reserve balance requirement equals 20% of the prior year operating revenues.
373
2017 - 2018 Biennial Budget City of Tukwila, Washington
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 %150% 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.
374
2017 - 2018 Biennial Budget City of Tukwila, Washington
2017 — 2018 BIENNIAL BUDGET
APPENDICES
I.POLICIES
Page
Financial Policies 377
Capital Improvement Program Policies 379
Debt Policy 381
Reserve Policy 391
II.CITY INFORMATION
Classification of Expenditures by Object 393
2016 Position Salary Schedule 395
Staffing Levels 398
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
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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376
2017 - 2018 Biennial Budget City of Tukwila, Washington
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 policies
are reviewed on a regular basis and updated as needed. The latest revision of the financial policies can
be found in Resolution No. 1897, approved in November 2016.
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 the schedule known as "Attachment A ", Revenues and Expenditures
Governmental Funds, will require additional documentation.
Policy FP -2 —Major revenue sources will require explanation in the document known as
"Attachment A -1 ", Notes to Revenues, Expenditures, and Fund Balance.
Operations & Maintenance Expenditures
Policy FP -3 — Expenditures for the General Fund operations (schedule known as
"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 therefore
the owners do not in fact pay anything in excess of what they receive by reason of such
improvement.
377
2017 - 2018 Biennial Budget City of Tukwila, Washington
Enterprise Funds
Policy FP -7 — Each Enterprise Fund shall 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 shall 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 shall 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, at which time 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.
Policy GF -5 — Funds exceeding the Mayor's allocated signature authority shall not be
moved between City departments without prior approval of the City Council.
378
2017 - 2018 Biennial Budget City of Tukwila, Washington
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 another 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 using operating 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.
379
2017 - 2018 Biennial Budget City of Tukwila, Washington
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' /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.
The 2017 -2018 Biennial Budget incorporates the first two years of the Capital Improvement Program.
Tukwila's Ordinance No. 2413 adopted the City's 2015 Comprehensive Plan for Capital Facilities
(Element 14), which includes goals and policies intended for adequate levels of service for the
General Government and Enterprise funds over the next 20 years.
380
2017 - 2018 Biennial Budget City of Tukwila, Washington
DEBT POLICY
City of Tukwila
Washington
Resolution No.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
TUK ILA, WASHINGTON, ADOPTING A DEBT POLICY
AND PROVIDING FOR APPROPRIATE MANAGEMENT OF
DEBT ISSUED BY THE CITY OF TUIC'WtLA.
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 use 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 motions and ordinances, adoption of
resolutions, and final approval of the budget; and
WHEREAS, a debt policy establishes the purpose, type, and use of debt;
responsibilities of various City officials; method of sale aof bonds; refundings (bonds or
notes); structural element; credit objective; and the use of professional and other
service providers;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWI+LA,
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 if set forth in full,
Section 2. The debt policy shall be reviewed on a regular basis and updated as
necessary
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2017 - 2018 Biennial Budget
City of Tukwila, Washington
PASSED W( TkIE CM( GO NG OF THE CI OF TLIKWILA, WASHINGTON, at
a Regular Meeting Thereof thin �., jz day of ,X014.
ATTESTIAL!TwiEh Tl TED:
APPROVED AS TO FORM 8Y:
Rath Turpin, City AtIorne
Da'Sean Quinn, Courhcil Fresidari.
Filed with 'he City Clerk: g r I {
Pass by ilia City Council: , r )41
I ululicin Number: 1,1R-10
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2017 - 2018 Biennial Budget City of Tukwila, Washington
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
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2017 - 2018 Biennial Budget City of Tukwila, Washington
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 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;
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2017 - 2018 Biennial Budget City of Tukwila, Washington
• 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;
• 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.
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2017 - 2018 Biennial Budget City of Tukwila, Washington
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.
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.
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2017 - 2018 Biennial Budget City of Tukwila, Washington
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.
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 underwriterfor 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
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2017 - 2018 Biennial Budget City of Tukwila, Washington
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 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
department. 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:
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2017 - 2018 Biennial Budget City of Tukwila, Washington
(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 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 departments, 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
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2017 - 2018 Biennial Budget City of Tukwila, Washington
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 $5,000,000 or 5% of the proceeds
of a tax - exempt bond issue may be used to make or finance a loan to any person other
than a state or local government unit;
(c) before entering into any special use arrangement with a nongovernmental person that
involves the use of bond - financed property, the user must consult with the Finance Director,
provide the Finance Director with a description of the proposed nongovernmental use
arrangement, and determine whether that use arrangement, if put into effect, will be
consistent with the restrictions on private business use of the bond - financed property;
(d) the Finance Director is to communicate with the City's bond counsel and /or financial
advisor relative to any proposed change in use or special use arrangement that may impact
the status of the bonds, before entering into such agreement.
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2017 - 2018 Biennial Budget City of Tukwila, Washington
RESERVE POLICY
City of Tukwila
Washington
Resolution No- I
A RESOLUTI0N OF THE CiT f COUNCIL OF THE CITY OF
TlJli 'IMLA, WASHINGTON, REVISING THE PREVIOUSLY
ADOPTED FINANCIAL RESERVE POLICY TO INCA
THE GENERAL FUND RESERVE LEVEL, *DE .A ONE =TIIIIIE
REVENUE RESERVE, AND CONFORM THE HEALTH CARE
FUND RESERVE POLICY 10 CURRENT PRACTICES; AND
REPEALING RESOLUTION NO. 1774-
WHEREAS, b ltre well -being and ausleinebilit+' of the commundty, its residents,
and businesses. it is in rlaM [hat the City of Tukwilii be vi red 10 respond tea any arri
all i1,1$ That r result in a risk andf r X15 ta. the City's finance'PC.ludr9!. but nck
limited to, revenue slicktfells unanikippied l rialluree; and
WHET S, i1 is the resirxinsincIrty of the City Cnunci cof the City of Tuk,Aila prcrvidc
policy diredion for the City's L mnial f rd‘iet Gogh 1 pass,sge of motions and
grElinAuvea, adoplion of res. utEons, and final approval of d budget and
WHEREAS, a financial reserve poky . aItm°r ±, and realores rriiriirm rrr
rum r off- insunad health care riescrwit fronds and speowt revile-of anrd
reporting Of futh. nu1
WHEREAS. the B's1 Fraulire; pwarrartyir4ed the Goite+rr rrenl Finan'a Officers
A.a-50.ciaton recommends lhal the unrestriolod hind in The General Find equal
no less 1harf Irmo months of regular General Fund operatic revenues og 146.57 %, and
WI-EREAS, credit rating a9encits cantlimed General Fund and
Cenbingervy Reserve Fund balances of at least 36 of opera revenues to tie a
gaol indicate Ql Credit vebilhinels and
WHEREAS, Orr prior years the fxranoial health 1he Cd'v VMS negollvety Impeded
by (emission Arid c-horiged a1sIe law; and
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2017 - 2018 Biennial Budget City of Tukwila, Washington
YVH E REAS it i . firkenclally prudent lo save a portion of revenue wrndlalls derryed
fern , °E r - IC „r evirrills, such as these* of re,* property orsales tax
on izy:`5l an a means of offsetting the effects of recessions or other
t�rnt
1h :A r t,..:;; r; i;,. I "'i City I:0 red a rvi - Ie r -k,
NOili, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY RESOLVES AS FOLLOWS;
Si an 1. 1ilirirnurn Fund liTalarrood,
A. At the close of each fiat year. the General Fund unassigricizI tLalanco shall
equal or exceed 1a94 and the Contingency Fund reserve balance strati equal or
o rccod 10% Of tliat p i uS 'oar taerrer *I Fold revenue, r sl„re of spgrnd'iorint non-
operating, non- purring revenues such es real estate sales or transfers in from other
fluids
B. Al the close of each i -aI year, the kinrositioleol Oddarace& dr the FriterprI
Fultz shall equal or exceed 20% of Ilia pry year revenue exclusive of
significant rr peratig, ryper.•r c;urrirly revenuell 31.411 ask real estate sales, trenaieis
in from other funds Of debt proceeds.
C Use or draw demo or roil irnayi•i balances shall occur only upon
recorrimandation cif City Adniinislrabon and acciroval, by Crty COuntil through. a
resolute(' Staould use or draw demn xcdir, the Orly Administration shell establish a
plan. nu lalcv than the: rand cjt the Ii32aI yea' 1uIIu titre year of destine, to restore
try fund balance to the prescribed rniifn1.im k r I, The plan shall be pres&nied be
approved by the City Council.
Section 2. me Revenue Rest, A One -lire ReYenUe Reserve shall be
%12bIi h and maintained in the Contingency Fund. The O -lines Revenue
R,r cry a shall hn credited' Arnli.Ully with 10% of the prior year are -fine revenues to
the extert General Rind $1irp11,J4F fru the= yr r i suiMelerrt to cover the reserve funding.
Use of the reserve shall cur only upon recommendation by City Adminisrialron and
iappr • aI by City Cuuncil through a resolution.
Section 3. if nivrrad HaIilh Cite Funds. The City shall maintain a reserve in
each c+f its Bell- insure2 hea lh are funds in ad amount equal to 1.5 lira 1, 04.150%, of
the: rrctuarltillye derern- _ IBNR (incurred but not repQrtiad9 balance Lfte. of the
reservc shads cc ow' nril: recommendallion by City Administration aril swims! by
Crty Council through a ryas action
Socii err 4. A report showing =grapheme with the Financial Remove Policy shall
be prow:led tote City Council € n an annual basis, no I kr than July 1 of each year.
section 5. Repealer. Resolution Na. 1774 is hereby repealed.
PASSED BY THE CITY COUNCIL CF THE CITY Or TUJKWIL A. WASHINGTON.
at a Regular Meeting i7e +-eaf this day of 14,,,s ki , 2015.
ATTE .TJ UTHEt,ITICAIEL:
Christy MME', C 1y CI
APPROVED AS TO FORM BY
'Rachel B Turplr!F City
,y '
Filed with the City Clerk:
Pained by. the City Counrc+t
Resokulion Number:
392
2017 - 2018 Biennial Budget City of Tukwila, Washington
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
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2017 - 2018 Biennial Budget City of Tukwila, Washington
44 Advertising
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.
394
2017 - 2018 Biennial Budget
City of Tukwila, Washington
2016 POSITION SALARY SCHEDULE
Elected Officials
Minimum
Maximum
COUNCIL MEMBER
15,000
15,000
MAYOR
102,864
102,864
Fire IAFF
Minimum
Maximum
ASSISTANT CHIEF
104,496
133,068
FIRE BATTALION CHIEF
110,736
114,984
FIRE CAPTAIN
97,956
99,228
FIREFIGHTER
68,136
85,176
Non - represented
Minimum
Maximum
ASSISTANT CHIEF
104,496
133,068
ASSISTANT TO THE CHIEF
61,956
71,292
ASSISTANT TO THE DIRECTOR
65,688
75,612
BUILDING OFFICIAL
92,388
115,476
CITY ADMINISTRATOR
127,992
166,428
CITY CLERK
81,000
97,272
CITY ENGINEER
104,496
133,068
COMMUNICATIONS & GOV RELATIONS MANAGER
92,388
115,476
COURT ADMINISTRATOR
97,332
121,668
DCD DIRECTOR
112,682
146,532
DEPUTY CITY CLERK
65,688
75,612
DEPUTY DCD DIRECTOR
97,332
121,668
DEPUTY FINANCE DIRECTOR
97,332
121,688
DEPUTY POLICE CHIEF
109,476
142,404
DEPUTY PUBLIC WORKS DIRECTOR
97,332
121,668
ECONOMIC DEVELOPMENT ADMINISTR
15,588
138,228
ECONOMIC DEVELOPMENT LIAISON
84,612
101,592
EXECUTIVE COORDINATOR
76,692
92,040
FINANCE DIRECTOR
112,692
146,532
FIRE CHIEF
116,616
151,656
HUMAN RESOURCES ANALYST
81,000
97,272
HUMAN RESOURCES ASSISTANT
76,692
92,040
HUMAN RESOURCES DIRECTOR
112,692
146,532
HUMAN RESOURCES TECHNICIAN
58,164
66,948
IT DIRECTOR
112,692
146,532
LEGISLATIVE ANALYST COUNCIL
81,000
97,272
MAINTENANCE OPERATIONS MANAGER
94,044
117,504
PARKS AND RECREATION ANALYST
81,000
97,272
PARKS AND RECREATION DIRECTOR
112,692
146,532
POLICE CHIEF
116,616
151,656
POLICE RECORDS MANAGER
81,000
97,272
PROJECT DEVELOPMENT MANAGER
87,360
107,016
PUBLIC WORKS ANALYST
81,000
97,272
PUBLIC WORKS DIRECTOR
116,616
151,656
SENIOR PROGRAM MANAGER
92,388
115,476
SYSTEMS ADMINISTRATOR
76,692
92,040
395
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Police Commander
Minimum
Maximum
POLICE COMMANDER
124,272
136,452
Police Non - Commisioned
Minimum
Maximum
POLICE RECORDS SPECIALIST
46,920
58,032
SERVICE TRANSPORT OFFICER
54,528
64,776
EVIDENCE TECHNICIAN
54,528
65,532
POLICE INFORMATION ANALYST
61,800
75,972
COMMUNITY POLICING COORD
69,948
80,952
PATROL ADMIN ASSISTANT
47,508
58,092
DOMESTICE VIOLENCE ADVOCATE
55,044
68,340
PROF STAND ADMIN SPECIALIST
51,852
63,024
Police Guild
Minimum
Maximum
MASTER POLICE OFFICER
69,288
90,792
POLICE OFFICER
69,288
87,840
MASTER POLICE SERGEANT
93,228
101,808
POLICE SERGEANT
93,228
101,808
Teamsters
Minimum
Maximum
ADMIN SUPPORT ASSISTANT
43,092
52,380
ADMIN SUPPORT COORD
52,776
64,140
ADMIN SUPPORT SPECIALIST
49,344
59,976
ADMIN SUPPORT TECHNICIAN
46,116
54,064
ASSISTANT PLANNER
74,028
89,952
BAILIFF COURT
52,766
64,140
BUSINESS COMMUNITY LIAISON
56,448
68,640
CODE ENFORCEMENT OFFICER
60,420
73,452
COMBINATION INSPECTOR
64,656
78,588
DATABASE SYSTEMS ADMINISTRATOR
74,028
89,952
DIRECTOR OF INSTRUCTION - GOLF
64,656
78,588
EMERGENCY MANAGEMENT SPECIALIST
51,858
63,090
ENGINEER
79,200
96,276
FACILITIES CUSTODIAN
46,116
56,064
FACILITIES MAINT TECHNICIAN
52,776
64,140
FACILITIES OPS TECHNICIAN
56,448
68,640
FIRE PROJECT COORDINATOR
74,028
89,952
FISCAL COORDINATOR
79,200
96,276
FISCAL SPECIALIST
52,776
64,140
FISCAL SUPPORT TECHNICIAN
46,116
56,064
FLEET TECHNICIAN
56,448
68,640
GIS COORDINATOR
74,028
89,952
GOLF MAINTENANCE SUPERVISOR
64,656
78,588
HABITAT PROJECT MANAGER
84,756
103,030
INFO TECHNOLOGY SPECIALIST
60,420
73,452
LEAD MAINT SPECIALIST
60,420
73,452
MAINT & OPS FOREMAN
64,656
78,588
MAINT & OPS SPECIALIST
56,448
68,640
MAINT & OPS SUPERINTENDENT
79,200
96,276
MAINTENANCE SPECIALIST
52,776
64,140
MAINTENANCE TECHNICIAN
37,003
44,990
396
2017 - 2018 Biennial Budget
City of Tukwila, Washington
Teamsters (continued)
Minimum
Maximum
MAINTENANCE WORKER
43,092
52,380
MARKETING COMMUNICATIONS COORD
56,448
68,640
NPDES COORDINATOR
79,200
96,276
NPDES INSPECTOR
60,420
73,452
PARKS & RECREATION MANAGER
84,756
103,020
PARKS MAINTENANCE SUPERVISOR
64,656
78,588
PERMIT COORDINATOR DCD
74,028
89,952
PLANNING SUPERVISOR DCD
90,684
110,256
PLANS EXAMINER
56,448
68,640
POLICE RECORDS SUPERVISOR
60,420
73,452
PROBATION OFFICER COURT
74,028
89,952
PROGRAM MANAGER HUMAN SERVICES
84,756
103,020
PROJECT INSPECTOR PW ENG
60,420
73,452
PROJECT MANAGER
84,756
103,020
RECREATION PROG ASSISTANT
43,092
52,380
RECREATION PROG COORDINATOR
64,656
78,588
RECREATION PROG SPECIALIST
52,776
64,140
SENIOR ELECTRICAL INSPECTOR
69,144
84,120
SENIOR FACILITIES CUSTODIAN
60,420
73,452
SENIOR FISCAL COORDINATOR
84,756
103,020
SENIOR PLANNER DCD
79,200
96,276
SENIOR PLANS EXAMINER DCD
64,656
78,598
SENIOR PROGRAM MANAGER
91,896
114,864
SPECIAL PROGRAMS COORD/VOLUNTEER
79,200
96,276
SR INFO TECHNOLOGY SPECIALIST
69,144
84,120
SR MAINT & OPS SPECIALIST
60,420
73,452
SR PROJECT INSPECTOR
64,656
78,588
TRAFFIC OPERATIONS COORDINATOR
74,028
89,952
URBAN ENVIRONMENTALIST DCD
39,603
48,141
WATER QUALITY SPECIALIST
60,420
73,452
397
2017 - 2018 Biennial Budget
City of Tukwila, Washington
STAFFING LEVELS
lal The departments for Human Resources, Court, City Clerk and Information Technology were previously reported under Administrative Services.
(b) The department of City Clerk began reporting to the Mayor's department in 2009.
i °I The departement of Public Works began reporting Engineers as allocated to the Water, Sew er and Surface Water department's in 2015
* 2016 Budgeted positions include those approved through budget amendments.
Major Position Changes for 2017 -2018:
Mayor - Transferred Community Engagement Manager (1 FTE) form Economic Development to
Communications as the Community Relations Manager (1 FTE).
Recreation - Eliminated the Admin Support Coordinator (1 FTE), Reduced the Volunteer and Events
Coordinator by (.25 FTE), addition a Program Coordinator (1 FTE) and addition a Recreation Program
Specialist (.75 FTE).
Department of Community Development - Addition of Admin Support Technician - Code Enforcement
(.50 FTE).
Court - Addition of Court Admin Support Technician (.75 FTE).
Police - Transferred IT Analyst (.50 FTE) to Innovative Technology Services.
Innovative Technology Services - Addition of IT Systems Administrator (1 FTE), Transfer of GIS
Coordinator (1 FTE) from Public Works, addition of Business Analyst (1 FTE).
Public Works - Transfer of GIS Coordinator (1 FTE) to Technology Services, addition of Traffic
Engineering Coordinator (1 FTE) from Streets, elimination of Deputy Public Works Director (1 FTE) to
fund Maintenance Worker (.5 FTE) in street and Business Analyst (1 FTE) in Technology Services.
Parks Maintenance - Elimination of Green Initiatives (.5 FTE) to fund changes in Recreation.
Golf - Addition of Admin Support Tech (.75 FTE) and reduction in Admin Support Tech (.25 FTE).
Sewer - Addition of Maintenance Operations Specialist (1 FTE).
398
ACTUAL
BUDGETED
DEPARTMENT
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016*
2017
2018
Administrative Services
23.75
26.75
19.75
-
-
-
-
-
-
-
-
-
-
Council
7.00
7.00
7.00
7.00
7.00
7.00
7.00
7.00
7.00
7.00
7.00
7.00
7.00
Mayor (b)
11.00
12.00
11.00
16.00
17.00
15.75
16.75
17.75
21.00
20.00
17.00
17.00
17.00
Human Resources (a)
-
-
-
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
Finance
11.00
11.00
12.00
12.00
13.00
11.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
Recreation
22.50
23.50
23.50
22.50
20.75
16.25
16.25
16.25
16.00
16.75
16.75
17.25
17.25
Department of Communi•
20.88
20.25
24.25
24.25
23.00
22.63
23.38
22.13
21.63
21.00
25.75
26.25
26.25
Court 'a)
-
-
-
9.75
8.75
8.75
9.00
9.00
9.10
8.10
9.10
9.85
9.85
Police
83.00
80.00
83.00
82.00
80.00
83.00
88.00
87.50
89.00
93.00
97.50
97.00
97.00
Fire
65.00
66.00
64.00
63.00
65.00
66.00
67.00
67.00
67.00
70.00
67.00
67.00
67.00
Information Technology
-
-
8.00
8.00
8.00
8.00
7.00
6.00
6.00
6.50
9.00
9.00
Public Works i`'
34.00
32.00
33.00
32.00
30.00
30.00
30.00
31.00
31.00
28.00
28.00
27.00
27.00
Parks
10.25
7.50
7.50
7.50
7.50
7.50
7.50
6.00
7.00
7.00
8.50
8.00
8.00
Street
10.00
11.00
12.00
12.00
11.00
12.00
12.00
12.50
11.50
10.00
12.00
11.00
11.00
Water(`)
7.00
7.00
7.00
7.00
7.00
7.00
7.00
7.00
7.00
6.50
7.50
7.50
7.50
Sewer (`)
3.00
3.00
2.00
2.00
1.00
2.00
2.00
2.00
2.00
2.50
3.50
4.50
4.50
Golf
9.25
9.25
9.75
9.75
10.00
9.25
8.25
9.25
8.25
8.25
8.25
8.75
8.75
Surface Water (`)
7.00
7.00
8.00
8.00
7.00
8.00
8.00
8.00
8.00
12.00
12.50
12.50
12.50
Equipment Rental
5.00
4.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
TOTAL
329.63
327.25
328.75
331.75
325.00
323.13
331.13
330.38
332.48
337.10
347.85
350.60
350.60
lal The departments for Human Resources, Court, City Clerk and Information Technology were previously reported under Administrative Services.
(b) The department of City Clerk began reporting to the Mayor's department in 2009.
i °I The departement of Public Works began reporting Engineers as allocated to the Water, Sew er and Surface Water department's in 2015
* 2016 Budgeted positions include those approved through budget amendments.
Major Position Changes for 2017 -2018:
Mayor - Transferred Community Engagement Manager (1 FTE) form Economic Development to
Communications as the Community Relations Manager (1 FTE).
Recreation - Eliminated the Admin Support Coordinator (1 FTE), Reduced the Volunteer and Events
Coordinator by (.25 FTE), addition a Program Coordinator (1 FTE) and addition a Recreation Program
Specialist (.75 FTE).
Department of Community Development - Addition of Admin Support Technician - Code Enforcement
(.50 FTE).
Court - Addition of Court Admin Support Technician (.75 FTE).
Police - Transferred IT Analyst (.50 FTE) to Innovative Technology Services.
Innovative Technology Services - Addition of IT Systems Administrator (1 FTE), Transfer of GIS
Coordinator (1 FTE) from Public Works, addition of Business Analyst (1 FTE).
Public Works - Transfer of GIS Coordinator (1 FTE) to Technology Services, addition of Traffic
Engineering Coordinator (1 FTE) from Streets, elimination of Deputy Public Works Director (1 FTE) to
fund Maintenance Worker (.5 FTE) in street and Business Analyst (1 FTE) in Technology Services.
Parks Maintenance - Elimination of Green Initiatives (.5 FTE) to fund changes in Recreation.
Golf - Addition of Admin Support Tech (.75 FTE) and reduction in Admin Support Tech (.25 FTE).
Sewer - Addition of Maintenance Operations Specialist (1 FTE).
398
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
Conti-1g-
ency
Hotel /
Motel
Drug
Seizure
Debt
Service
Resident-
ial Street
Bridges &
Arterial
Streets
Land
Acq.,
Rec, Park
Dev
Urban
Renewal
General
GoVt
Improve
Fire
Improve-
ments
Public
Safety
Plan
City
Facilities
City Council
X
Mayor's Office
X
X
Human Resources
Mayor's Office
X
X
X
X
Finance
X
Human Resources
X
City Attorney
X
Parks & Recreation
Finance
X
X
X
X
X
Community Dev.
X
X
City Attorney
X
Municipal Court
X
X
Police
Parks & Recreation
X
X
X
X
Fire
X
X
X
X
Community Dev.
X
X
X
Public Works
X
X
Municipal Court
X
X
X
Police
X
X
X
Fire
X
X
X
Information Tech.
X
Public Works
X
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
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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
19,540
Number of City Employees
350
Number of Businesses
2,090 (approximate)
Number of people employed in Tukwila
40,900 (approximate)
Levy Rate
Taxable Property Values
$2.65935
$5,569,761,769
Fire Protection- -
Number of Fire Personnel:
Number of Stations:
Number of Responses:
Total Fire Loss:
67.00
4
5,800 (2016 projected)
$2.3 million (2016 projected)
Police Protection- -
Number of Police Personnel:
97
Parks and Recreation- -
18 Public Developed Parks
Playgrounds
Maintained Trails
Golf Courses
162 Acres
12
15 Miles
1
Street Miles:
188.2 Miles
Libraries- -
Number of Libraries:
2
400
2017 - 2018 Biennial Budget
City of Tukwila, Washington
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 17
PRINCIPAL EMPLOYERS
CURRENT YEAR AND NINE YEARS AGO
Name of Company /Employer
Product or Business
2015 Full & Percentage of
Part -Time Total City
Employment Employees
2006 Full &
Part -Time
Employment
Percentage of
Total City
Employees
Boeing Company
Group Health Cooperative
Costco Wholesale
King County Metro
Boeing Employees Credit Union
Nordstrom
Tukw ila School District
Real Time Staffing Services Inc
Red Dot Corporation
City of Tukw ila
Airplane company
Data Ctr /Lab /Pharmacy /Mfg.
Cash /carry Warehouse
Transit operating base
Banking /Credit Union
Department Store
Government
Employment Placement Agency
Heater /air conditioning equipment
Government
7,144
1,550
807
500
499
483
395
363
352
334
20.66%
4.48%
2.33%
1.45%
1.44%
1.40%
1.14%
1.05%
1.02%
0.97%
10,280
705
559
339
354
449
420
409
405
Sub -total - Major Employers
12,427
13,920
All Other Employment
TOTAL EMPLOYMENT
Source:
22,147
30,167
34,574
44,087
Tukw ila Finance Department - Business Licenses
23.32%
1.60%
1.27%
0.77%
0.80%
1.02%
0.00%
0.95%
0.93%
0.92%
401
2017 - 2018 Biennial Budget
City of Tukwila, Washington
CITY OF TUKWILA, WASHINGTON
SCHEDULE 9
PRINCIPAL PROPERTY TAXPAYERS
CURRENT YEAR AND NINE YEARS AGO
Name
Type of Business
2015 Assessed
Valuation
Percent of
2015 Total
Assessed
Value )
2006 Assessed
Valuation
Percent of
2006 Total
Assessed
Value )
Boeing Company
Westfield (WEA) Southcenter LLC
La Ranta LP /Segale Roperties
KIR Tukw ila 050 LL /KIMCO
Qw est Corporation (US West Communications)
E Roperty Tax Dept
Icon Tukw ila Pool 1 (CWWA Tukw ila 1 LLC)
Anne Arundel Apartments LLC (Group Health)
Boeing Employees Credit Union
COSTCO Wholesale
3301 South Norfolk LLC (Sea -Tuk Warehouse LLC)
Wig Roperties LLC (JC Penney)
Puget Sound Energy /Gas - Electric
Seatac Hotel (Koar - Seatac Partners LP)
Jorgensen Forge Corporation
Southcenter Corporate Square
BRCP Riverview Raza LLC
Federated Department Stores (Macys)
Centerpoint 8801 Marginal (Merrill Creek Holdings LLC)
CHA Southcenter LLC (Doubletree Inn)
Harnish Group Incorporated
Home Depot
Sterling Realty Organization
Low els HIW Incorporated
Hill Investment Company
Rreef America Reit II Corporation
AMB Institutional Alliance
Heitman
TOTALS
Airplane company
Department Stores
Commercial Roperties
Commercial Roperties
Telephone Utility
Commercial Roperties
Investment Roperty
Apartments
Credit Union
Cash & Carry Warehouse
Food Distribution
Department Stores
Electric /Gas Utility
Lodging
Steel Manufacturer
Hair Loss Center
Commercial Roperties
Department Stores
Truck Manufacturer
Lodging
Truck Equipment
Horne Improvement
Commercial Roperties
Home Improvement
Commercial Roperties
Commercial Properties
Commercial Roperties
Commercial Roperties
Notes:
iel In 2015 the total assessed property value in the City of Tukwila was $5,395,325,118
roi In 2006 the total assessed property value in the City of Tukwila was $3,947,933,512.
Source:
King County Department of Assessments
$ 552,951,680
296,255,581
127,261,693
87,805,800
80,519,779
79,841,600
63,807,600
50,996,857
48,178,411
44,420,188
38,621,700
38,355,255
38,018,669
33,752,900
30,478,729
25,815,700
24,586,200
23,589,500
23,288,200
22,651,106
18,366,205
16,269,883
14,530,100
12,883,865
10.25%
5.49%
2.36%
1.63%
1.49%
1.48%
1.18%
0.95%
0.89%
0.82%
0.72%
0.71%
0.70%
0.63%
0.56%
0.48%
0.46%
0.44%
0.43%
0.42%
0.34%
0.30%
0.27%
0.24%
$ 402,254,516
134,015,100
75,755,469
34,973,400
11,277,424
33,385,600
23,970,000
55,335,014
22,350,900
13,384,588
19,239,779
19,167,758
13,232,395
19,990,000
29,500,500
15,241,200
17,585,418
10,520,610
35,704,555
15,171,639
6,934,400
57,937,100
18,412,600
50,809,800
10.19%
3.39%
1.92%
0.89%
0.29%
0.85%
0.61%
1.40%
0.57%
0.34%
0.49%
0.49%
0.34%
0.51%
0.75%
0.39%
0.45%
0.27%
0.90%
0.38%
0.18%
1.47%
0.47%
1.29%
$ 1,793,247,201 33.24% $ 1,136,149,765 28.78%
402
2017 - 2018 Biennial Budget City of Tukwila, Washington
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.
BUDGET AMENDMENT. The method used to make revisions to the adopted budget. Adjustments are
made through an ordinance approved by the City Council.
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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.
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.
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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.
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
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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.
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
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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.
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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
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