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COW 2018-07-23 Item 2B - Presentation - 2017 4th Quarter Financial Report / 2018 1st Quarter Financial Report
July 17, 2018 2017 4th Quarter 2018 1st Quarter Financial Report City of Tukwila Year -to -Date 4th Quarter 2017 Financial Report July 17, 2018 2017 4th Quarter Financial Report 2 • 2017 General Fund Highlights • Strong development activity • Completion of many strategic projects • Financial health of the General Fund sustained • Substantial progress made on the Public Safety Plan July 17, 2018 2017 4th Quarter Financial Report 3 Other Governmental Funds Performed well in 2017 July 17, 2018 2017 4th Quarter Financial Report 4 • Year -to -Date 2018 1st Quarter Financial Report July 17, 2018 2018 1st Quarter Financial Report 5 General Fund Q1 Results ■ Revenue came in lower than budget largely due to sales tax ■ Progress made on 3% budgetary savings goal for departmental expenditures ■ Land sales budgeted for 2018 are expected to occur in 2019. July 17, 2018 2018 1st Quarter Financial Report 6 • J Public Safety Plan Progress • Fire apparatus purchased in February • Land purchase for Fire Station 54 in February • Progress made on several property purchases under eminent domain laws. July 17, 2018 2018 1st Quarter Financial Report 7 Challenges & Mitigating Actions ■ Although presented with financial challenges from stagnant sales tax growth, development activity and associated revenue remains strong. ■ Departmental budgetary savings expected to compensate for any revenue shortfall. ■ A plan is in place and, to -date, has proven effective in sustaining the City's financial health. No draw down of the General Fund is expected for 2018 July 17, 2018 2018 1st Quarter Financial Report 8 July 17, 2018 Q&A The city of opportunity, the community of choice. 10 City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Finance Committee FROM: Peggy McCarthy, Finance Director BY: Jeff Friend, Fiscal Manager CC: Mayor Ekberg DATE: July 11, 2018 SUBJECT: 2017 4th Quarter Financial Report ISSUE The quarterly financial report summarizes the City's financial results and position and highlights significant events and trends. DISCUSSION The financial strength of the General Fund was maintained in 2017. Although revenues came in slightly under budget, expenditures did the same resulting in a slight increase in the fund balance. Other funds performed equally well. Some highlights of the year include: • $2.25 million received from sale of land to Tukwila Village Developer • $8.4 million bond issuance for 42nd Ave S and 53rd Ave S residential street improvements • Council authorized property purchases to site the Public Safety Plan facilities • Council approved issuance of up to $20 million in LTGO bonds for new Public Works shops • City assessed value exceeded $6 billion topping pre -recession levels • Reserve policy met or exceeded sustaining healthy financial position. • Value of building permits exceeded $122 million bringing in record building permit revenue • New 10,000 square foot King County Library opened at Tukwila Village • Police officers outfitted with body cameras • Traffic signal installed at the Foster High School intersection of S 144' and 42nd Ave S facilitating vehicle and pedestrian flow and improving safety. • Completion of utility projects including Andover Park E water/sewer main replacement and Andover Park W sewer main upgrade; substantial progress made on the central business district sanitary sewer rehabilitation project. Although financial performance remains solid, sales tax revenue - the City's largest source of tax revenue - has not reached projected levels. This flattening of sales tax growth has been offset by growth in other revenues but portends a trend that may negatively impact General Fund performance in the future. With the advent of the Department of Revenue's sales tax collections from remote out-of-state sellers in 2018 (pursuant to state legislation, EHB 2163), the City's sales tax growth may improve. However additionally, the streamlined sales tax mitigation payments of just over $1 million received by the City annually will cease in 2019 due to another decision by 11 INFORMATIONAL MEMO Page 2 the state legislature. Actions are being taken to address these issues and ensure the City's retains its healthy financial position and outlook. Of note, the City is experiencing exciting and robust development activity and so permitting and impact fee revenue is healthy. The value of 2018 building permits through May is $20 million or 36% higher than 2017. The first residential structure in the central business district is now open. This 19 story Washington Place development comprises 371 Airmark Apartments and 185 Hotel Interurban rooms in addition to the Waterleaf restaurant. Groundbreaking took place in June 2018 for Marvelle at Southcenter, a 166 unit luxury 55 and older apartment complex. The City's pedestrian bridge, spanning the Green River just west of the Sounder commuter rail station, is open and being enjoyed by residents and commuters. Development plans for Tukwila South are underway and include a residential community, and the first Tukwila Village building is open and experiencing high lease up demand. ATTACHMENTS 4th Quarter 2017 Financial Report • Highlights of 2017 • General Fund financial reports • Other Fund financial reports • Detail Department Expenditure reports 12 Z:\Council Agenda Items\Finance17.17.181InfoMemo-2017 Q4 Financial Reprt_LH.docx CITY OF TU KWI LA 4T" QUARTER 2017 FINANCIAL REPORT Highlights Highlights of the General Fund and Contingency (Reserve) Fund Fund Balance General Fund, Contingency Fund Balances 4 The general fund ended 2017 with about $11.8M unreserved _ $12 fund balance, which is $18K higher than 2016 and exceeded 510 budget by $708K (amount excludes the non -spendable fund balance of $937K). Ending fund balance has been trending $6 upward for the last few years and held steady in 2017. While $4 total revenues were less than budget by $2.3M, expenditures were less than budget by $2.7M. Ongoing revenues were so below budget by $843K and one-time revenue transferred in General Fund �ntingenYFund .2015 •2016: 201) from Tukwila Village land sales was $300K, $1.5M less than budgeted — the $1.5M was not needed to cover General Fund contributions to the capital project funds so the funds remained in the Facilities/Urban Renewal fund. The contingency fund ended the year with a fund balance of almost $6.3M, which meets the fund balance policy requirement. The fund balance policy states that fund balance in the general shall equal or exceed 18% of the previous year general fund revenue, exclusive of significant non-operating, non-recurring revenue. Additionally, 10% of one-time revenue from the prior year was transferred in from the general fund, contributing to the $226K increase in ending fund balance. General Fund General Contingency Beginning Fund Balance 11,839,636 6,050,624 Revenues 60,514,326 226,451 Expenditures (60,495,693) - Ending Fund Balance 11,858,269 6,277,075 Revenue and Expenditure Highlights While ongoing revenues were less than total expenditures by $281K, ongoing revenues exceeded department expenditures by $5.2M. Department expenditures were below budget by $2.6M. 14 2015 2016 2017 Ongoing Revenue Compared to Department Expenditures $57 9 $52.0 $59.0 $53.8 $55.0 so $60.2 $10 $20 $30 $40 $50 $60 Millions Ongoing Revenue ■ Department Expenditures Revenues — Taxes Sales and Use Tax Combined sales and use taxes, which include natural and criminal justice tax, brought in $18.8M, which is below budget by $1.2M. In 2017, sales tax revenue saw decline of $101K from the prior year. Sales tax is highly sensitive to changes in the local economy and spending patterns. We continue to monitor this revenue source closely. Utility and Gambling Tax $5 ° $4 2 54 $3 $3 52 $2 51 51 50 Utility and Gambling Taxes $4.0 $4.0 54.2 Utility Interfund Utility • 2015 • 2016 2017 Gambling & Excise Revenue — Licenses and Permits Revenue Generating Regulatory License Fee (RGRL) brought in $1.8M in revenue; $142K below the 2017 budgeted amount. Building permits and fees were above budget, bringing in $1.9M and were above 2016 revenue by $631K. While the total number of permits issued in 2017 (1,750) was less than 2016 (1,863), the value of the permits was $28.5M higher. Property and Sales Taxes $19.3 518.9 120 518 516 514.3 514.5 514.9 1 514 512 510 58 56 54 50 11 Property Tax Sales Tax • 2015 • 2016 2017 518.8 gas a Utility taxes were above budget with total revenue at $4.2M, and $57K above budget. Utility tax also exceeded 2016 revenue by $129K. Interfund utility tax revenue was at $2.3M and exceeded budget by $104K. Annual rate increases and maintaining consistent, level consumption has contributed to the increase in interfund utility tax revenue over each of the last few years. Gambling and excise taxes brought in $4M and exceeded budget by $54K. All casinos continued to do well throughout 2017 and exceeded 2016 revenue by $196K. $2.5 52.0 51.5 51.0 $0.5 $0.0 Licenses and Permits RGRL 11 $1.9 Business License Building Permits ■ 2015 ■ 2016 2017 15 Ongoing Expenditures Departmental Departmental expenditures continue to rise each year, the total increase in 2017 was $1.2M over 2016. However, departmental expenditures, in total, were below budget by $2.6M. It should be noted that while all departments came in below budget, the savings is considered one-time. Departmental Expenditures N $8 $7.3 o $7 $6.2 $6.6 $6.6 $6.1 $6.3 2 $6 $5 — $4.2 $4.4 $4.4 $4 _ $3..6 $3.9 $3.8 $3.1 111 $3 $2 $1H.._ PW/Street Recreation DCD Mayor Support 520 o 518 $16 $14 512 $10 58 $6 $4 $2 50 ■ 2015 ■ 2016 ■ 2017 Departmental Expenditures $16.9 517.9 517.5 Police Fire ■2015 ■2016 ■2017 By Category Salaries and benefits were below budget by $1.6M primarily due to vacancies in several departments, especially in the Police Department. Recruitment for police officers has been a challenge for many cities and agencies in the area due to high demand for officers and limited space in the training academy. Other General Fund costs were below budget by $1.1M. Of this amount, $250K savings were realized in fleet operations and maintenance (O&M) costs, with over $100K of the savings coming from lower O&M costs for Fire Department equipment. Other savings were realized from lower claims and judgment costs than budgeted and under -expenditure of budgeted software upgrades. 16 Highlights of the Special Revenue and Debt Service Funds Special Revenue Funds Lodging Tax: Proceeds from a special excise tax on lodging charges are recorded in this fund. The revenue is restricted to expenditures related to tourism. Ending fund balance is $1.1M, which is $227K higher than the 2016 ending fund balance and $219K higher, than budget. Total revenue of $742K is $6.5K above budget. Expenditures were $207K below budget, primarily due to advertising and professional services expenditures being less than anticipated in the budget. Drug Seizure: This fund accounts for seizure money. Any money deposited into this fund must be used for costs related to drug seizure activities. The drug seizure fund ended the year with $227K in fund balance. Expenditures totaled $406K and were for the Alive and Free program, AXON cameras, and other programs related to drug prevention programs. Debt Service Funds In December 2016, the City issued $36.7M in bonds to fund the construction of a justice center, rebuild three fire stations, and provide fire apparatus and equipment for 20 years. Costs associated with these projects are accounted for in the public safety plan fund. The bonds are being repaid over 20 years with a voter -approved excess tax levy. Local Improvement District No. 33 2017 was the fourth year for installment payments related to the Klickitat LID. As of the end of 2017, all assessments were current. The next installment payment is scheduled for October 2018. Highlights of the Capital Projects Funds Residential Street Fund: Total revenue in 2017 was $9.6M, which is $254K above budget. $8.5M of bond proceeds were received against a budget of $5.6M. The City had budgeted $1.9 million in development contributions for undergrounding utilities in the 42nd Ave S and 53rd Ave S sidewalk projects; however, due to the timing of the projects, billing did not begin until 2018. Total expenditures were $4.1M against a budget of $3.6M. Arterial Street Fund: Total revenue in 2017 was $11.8M, which is $2.6M below budget. While revenues were below budget, expenditures were below budget as well. Total expenditures were $12.4M, which is $4.4M below budget. Major projects included in this fund are the TUC Pedestrian/Bicycle Bridge and S 144th St Phase II. 17 Land Acquisition, Rec & Park Development Fund: Total revenue was $1 M, which exceeded budget by $305K. REET came in at $698K, which is $298K above budget. Expenditures were below budget by $2.7M; however, progress continues on the Duwamish Gardens and Duwamish Hill Preserve projects. Facility Replacement Fund: A portion of the City's land, on which the Tukwila Village project is being built, was sold to the Tukwila Village developer bringing in $2.25M in land sale revenue. Additionally, the city earned $12.3K on its investments in 2017. Total expenditures were $354K which includes transfer of previous year land sale revenue to General Fund of $300K. General Government Improvement Fund: Projects completed or underway in 2017 included the 6300 building TIS remodel, siding and roofing repairs at both City Hall and TCC, and additions to City Hall card access. Fire Impact Fees: About $1 M of accumulated fire impact fees were transferred to the Public Safety Plan to fund construction of new fire stations and purchase fire equipment and apparatus. Public Safety Plan Fund: In November 2016, voters approved a $77.4 million bond measure to construct a justice center, rebuild three fire stations and provide fire apparatus and equipment for 20 years. The 2017 ending fund balance of $36.7M represents the sale of the first series of voter approved debt in December of 2016 less $1.6M of expenditures. City Facilities: Limited tax general obligation (LTGO) bonds to finance the purchase of property and construct or rehabilitate Public Works shops facilities were budgeted for issuance in 2017. However, funds were not needed until 2018 so the bond issuance was rescheduled. A $20M bond issue is now planned for July 31, 2018. $7 fO v $6 $5 $4 $3 $2 co O n $1 vt oi� $0 11 Street 18 Ending Fund Balance - Capital Projects Funds N ri r' 4 7 m M II I N ill N N N m a v a 1■ ..■ Arterial Street Land Acq. Park Facility Gen Gov't Dev. Replacement Improve. 2015 f• 2016 ■ 2017 Fire Impact Fees Highlights of the Enterprise Funds Fund Balance The water fund ended 2017 with a $5.7M unreserved fund balance, which is $1M less than 2016 and exceeded budget by $3.7M. Ending fund balance continues to maintain adequate reserves for capital projects. The sewer fund ended 2017 with a $8.7M unreserved fund balance, which is $5.5M, above budget. Unreserved fund balance continues to trend upward to fund future capital projects. $10 $9 3 58 $7 $6 55 $4 53 $2 51 50 Unreserved Ending Fund Balance - Enterprise Funds Water o� Sewer Golf Surface Water The golf course ended 2017 with a $602K ■ 2015 ■ 2016 IN 2017 unreserved fund balance. (Fund balance for the golf course is being reported here with a technical accounting adjustment that removes the net pension liability resulting from GASB Statement 68.) The surface water fund ended 2017 with a $3.0M unreserved fund balance, which is $400K higher than 2016 but was below budget by $553K. 512 $8 56 $4 52 50 Charges for Services 2015 - 2017 Water Sewer Golf Surface Water ■2015 • 2016 ■2017 Revenues Charges for services in the sewer and surface water funds are showing steady increases due to regular rate increases and steady usage. Charges for services remain the main source of funding in all utility funds. Golf course total revenue was $1.6M and is $250K below budget. Transfers into the golf course fund were $300K, which was the same level of general contribution as 2016. Expenses In 2017, the Andover Park E Water/Sewer Main Replacement and Andover Park W Sewer Main Upgrade projects were completed. Additionally, significant work was completed on the CBD Sanitary Sewer Rehabilitation project in the sewer fund. Golf course expenses were $1.7M, which was $158K below budget. 19 Highlights of the Internal Service Funds Fund Balance The equipment rental/replacement fund ended 2017 with a $4.2M unreserved fund balance, which is $215K lower than 2016 and $602K lower than budget. Revenue from O&M department charges was less than anticipated in the budget. The expenditure for fire apparatus was also less than anticipated resulting in a transfer in from the Public Safety Plan that was about $300K below budget. A few items, including a 10 - yard dump truck and 5 police vehicles were not purchased in 2016 and were carried over into 2017. The active employee self-insurance fund ended 2017 with a $1.1M unreserved fund balance, $428K lower than 2016 but $559K above budget. Insurance costs were $6.3M for 2017; an increase of $391K over 2016. The City will continue to monitor trends as insurance costs and recommend changes as needed. The LEOFF I insurance fund ended 2017 with a $700K unreserved fund balance, which is $182K less than 2016 and $172K below budget. 2017 LEOFF 1 insurance costs were $430K; a $94K decrease from the prior year. 0 20 $5 $5 $4 $4 $3 $3 $2 $2 $1 $1 $0 Ending Fund Balance — Internal Service Funds $4.5 $4.4 $4.2 Equipment Rental $2.0 $1.5 $0.8 $0.9 $0.7 1 Insurance LEOFF I Insurance ■2015 ■2016 ■2017 CITY OF TU KWI LA 4T" QUARTER 2017 FINANCIAL REPORT General Fund Financial Reports GENERAL FUND CITY OF TUKWILA GENERAL FUND REVENUES Year -End December 31, 2017 SUMMARY BY REVENUE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2017 ANNUAL 2017 ALLOCATED 2015 2016 2017 OVACTUAL ER/(UNDER) % REC'D % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 PROPERTY TAX 14,906,636 14,906,636 14,323,133 14,494,747 14,857,787 (48,849) 100% 1% 3% SALES TAX 20,026,555 20,026,555 19,334,152 18,908,190 18,807,201 (1,219,354) 94% (2)% (1)% ADMISSIONS TAX 760,000 760,000 687,741 692,417 726,207 (33,793) 96% 1% 5% UTILITY TAX 4,118,053 4,118,053 4,019,288 4,045,916 4,175,013 56,960 101% 1% 3% INTERFUND UTILITY TAX 2,161,000 2,161,000 2,061,098 2,146,515 2,265,747 104,747 105% 4% 6% GAMBLING & EXCISE TAX 3,931,400 3,931,400 2,908,043 3,789,467 3,984,983 53,583 101% 30% 5% TOTAL GENERAL REVENUE 45,903,644 45,903,644 43,333,455 44,077,252 44,816,937 (1,086,707) 98% 2% 2% RGRL 1,900,000 1,900,000 1,867,913 1,809,567 1,757,838 (142,162) 93% (3)% (3)% BUSINESS LICENSES 873,640 873,640 861,484 825,027 828,085 (45,555) 95% (4)% 0% RENTAL HOUSING 45,000 45,000 49,675 45,590 42,300 (2,700) 94% (8)% (7)% BUILDING PERMITS 1,389,600 1,389,600 1,331,097 1,290,894 1,921,964 532,364 138% (3)% 49% TOTAL LICENSES AND PERMITS 4,208,240 4,208,240 4,110,169 3,971,078 4,550,187 341,947 108% (3) % 15% SALES TAX MITIGATION 1,140,000 1,140,000 1,132,568 1,122,040 1,099,090 (40,910) 96% (1)% (2)% FRANCHISE FEE 2,199,500 2,199,500 2,172,395 2,092,358 2,263,353 63,853 103% (4)% 8% GRANT 700,091 700,091 552,874 855,301 907,140 207,049 130% 55% 6% STATE ENTITLEMENTS 416,533 416,533 303,636 373,461 384,458 (32,075) 92% 23% 3% INTERGOVERNMENTAL 588,626 588,626 510,486 548,919 580,614 (8,012) 99% 8% 6% TOTAL INTERGOVERNMENTAL REVENUE 5,044,750 5,044,750 4,671,959 4,992,078 5,234,655 189,905 104% 7% 5% GENERAL GOVERNMENT 35,265 35,265 58,212 41,945 48,628 13,363 138% (28)% 16% SECURITY 685,726 685,726 661,388 779,494 597,227 (88,499) 87% 18% (23)% TRANSPORTATION 109,000 109,000 33,961 50,358 (5,663) (114,663) (5)% 48% (111)% PLAN CHECK AND REVIEW FEES 905,090 905,090 1,088,243 807,276 862,500 (42,590) 95% (26)% 7% CULTURE AND REC FEES 1,038,840 1,038,840 961,048 1,066,885 949,275 (89,565) 91% 11% (11)% TOTAL CHARGES FOR SERVICES 2,773,921 2,773,921 2,802,852 2,745,957 2,451,968 (321,953) 88% (2)% (11)% FINES & PENALTIES 266,829 266,829 248,321 281,624 273,229 6,400 102% 13% (3)% MISC 581,420 581,420 510,043 668,990 608,292 26,872 105% 31% (9)% INDIRECT COST ALLOCATION 2,279,058 2,279,058 2,255,320 2,233,476 2,279,058 - 100% (1)% 2% TOTAL OTHER INCOME 3,127,307 3,127,307 3,013,685 3,184,090 3,160,580 33,273 101% 6% (1)% TOTAL OPERATING REVENUE 61,057,862 61,057,862 57,932,120 58,970,455 60,214,326 (843,536) 99% 2% 2% TRANSFERS IN (TUKWILA VILLAGE) 1,800,000 1,800,000 850,000 - 300,000 (1,500,000) 17% (100)% 0% TOTAL REVENUE 62,857,862 62,857,862 58,782,120 58,970,455 60,514,326 (2,343,536) 96% 0% 3% 22 GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YEAR- END DECEMBER 31, 2017 SUMMARY OF EXPENDITURES BY DEPARTMENT BUDGET ACTUAL COMPARISON OF RESULTS 2017 ANNUAL 2017 ALLOCATED 2015 2016 2017 ACTUAL OVER/(UNDER) EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 01 City Council 396,016 396,016 312,202 327,433 356,375 (39,641) 90% 5% 9% 03 Mayor 4,096,082 4,096,082 3,630,627 3,863,399 3,815,667 (280,415) 93% 6% (1)% 04 Human Resources 706,208 706,208 619,343 647,426 656,847 (49,361) 93% 5% 1% 05 Finance 2,518,813 2,518,813 2,185,415 2,137,628 2,408,087 (110,726) 96% (2)% 13% 06 Attorney 716,955 716,955 591,440 530,725 664,913 (52,042) 93% (10)% 25% 07 Recreation 3,402,859 3,402,859 2,870,724 2,937,733 3,048,617 (354,242) 90% 2% 4% 08 Community Development 3,573,338 3,573,338 3,096,757 3,209,879 3,283,547 (289,791) 92% 4% 2% 09 Municipal Court 1,307,808 1,307,808 1,194,059 1,155,400 1,233,173 (74,635) 94% (3)% 7% 10 Police 18,288,092 18,288,092 16,912,835 17,855,697 17,481,118 (806,974) 96% 6% (2)% 11 Fire 12,262,568 12,262,568 11,724,461 11,554,341 12,066,979 (195,589) 98% (1)% 4% 12 Technology & Innovation Svcs 2,026,820 2,026,820 1,246,259 1,515,832 1,994,956 (31,864) 98% 22% 32% 13 Public Works 3,802,639 3,802,639 3,421,257 3,686,312 3,578,462 (224,177) 94% 8% (3)% 15 Park Maintenance 1,418,760 1,418,760 1,367,462 1,454,172 1,351,422 (67,338) 95% 6% (7)% 16 Street Maintenance & Operations 3,109,592 3,109,592 2,826,851 2,897,968 3,037,318 (72,274) 98% 3% 5% Department Expenditures 57,626,550 57,626,550 51,999,690 53,773,946 54,977,481 (2,649,069) 95% 3% 2% 20 Dept 20 5,586,206 5,586,206 5,560,846 4,759,513 5,518,211 (67,995) 99% (14)% 16% Contingency Fund 138,515 138,515 - 433,682 180,715 42,200 130% - (58)% Residential Streets - - 474,000 200,000 - - - (58)% - Aeterial Streets 1,800,000 1,800,000 1,700,000 751,000 1,800,000 - 100% (56)% 140% Land Acquisition, Rec and Park Acq. 184,000 184,000 - - 122,190 (61, 810) 66% - - General Government Improvement 200,000 200,000 200,000 200,000 200,000 - 100% 0% 0% City Facilities Golf Course 210,000 300,000 210,000 300,000 - 300,000 - 300,000 141,854 300,000 (68,146) - 68% 100% - 0% 0% Debt Service 2,753,691 2,753,691 2,886,846 2,874,831 2,773,452 19,761 101% (0) % (4) % Total Expenditures 63,212,756 63,212,756 57,560,536 58,533,459 60,495,693 (2,717,063) 96% 2% 3% Percent of year completed 100.00% 23 GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YEAR-END DECEMBER 31, 2017 SUMMARY OF SALARIES AND BENEFITS BUDGET ACTUAL COMPARISON OF RESULTS 2017 ANNUAL 2017 ALLOCATED 2015 2016 2017 ACTUAL OVER/(UNDER) % EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 11 Salaries 27,803,991 27,803,991 25,724,920 26,300,633 27,163,092 (640,899) 98% 2% 3% 12 Extra Labor 779,436 779,436 631,925 627,034 653,502 (125,934) 84% (1)% 4% 13 Overtime 1,632,035 1,632,035 1,754,484 1,519,183 1,513,455 (118,580) 93% (13)% (0)% 15 Holiday Pay 525,583 525,583 213,405 437,045 455,024 (70,559) 87% 105% 4% 21 FICA 1,808,483 1,808,483 1,652,915 1,696,260 1,750,049 (58,434) 97% 3% 3% 22 Pension-LEOFF2 866,548 866,548 824,630 881,656 930,131 63,583 107% 7% 5% 23 Pension-PERS/PSERS 1,571,586 1,571,586 1,227,888 1,385,867 1,512,991 (58,595) 96% 13% 9% 24 Industrial Insurance 864,194 864,194 629,025 678,200 634,001 (230,193) 73% 8% (7)% 25 Medical & Dental 5,933,094 5,933,094 5,251,282 5,583,572 5,597,627 (335,467) 94% 6% 0% 26 Unemployment 13,000 13,000 6,672 40,380 13,639 639 105% 505% (66)% 28 Uniform/Clothing 10,460 10,460 5,831 5,002 5,300 (5,160) 51% (14)% 6% Total Salaries and Benefits 41,808,410 41,808,410 37,922,976 39,154,830 40,228,812 (1,579,598) 96% 3% 3% Percent of year completed 100.00% SUMMARY OF SUPPLIES, SERVICES, AND CAPITAL BUDGET ACTUAL COMPARISON OF RESULTS 2017 ANNUAL 2017 ALLOCATED 2015 2016 2017 ACTUAL OVER/(UNDER) % EXPENDED c% CHANGE ALLOCATED BDGT 2015/2016 2016/2017 Transfers 5,586,206 5,586,206 5,560,846 4,759,513 5,518,211 (67,995) 99% (14)% 16% 31 Supplies 1,176,241 1,176,241 1,127,164 1,271,622 1,112,172 (64,069) 95% 13% (13)% 34 Items Purchased for resale 22,000 22,000 31,681 22,500 20,530 (1,470) 93% (29)% (9)% 35 Small Tools 99,818 99,818 303,223 108,922 149,000 49,182 149% (64)% 37% 41 Professional Services 3,313,211 3,313,211 2,822,972 2,776,466 3,305,544 (7,667) 100% (2)% 19% 42 Communication 449,970 449,970 342,278 407,499 400,826 (49,144) 89% 19% (2)% 43 Travel 197,380 197,380 139,251 143,012 168,236 (29,144) 85% 3% 18% 44 Advertising 51,500 51,500 29,243 24,222 26,652 (24,848) 52% (17)% 10% 45 Rentals and Leases 2,314,372 2,314,372 2,486,469 1,845,849 2,062,559 (251,813) 89% (26)% 12% 46 Insurance 886,895 886,895 704,347 810,799 888,997 2,102 100% 15% 10% 47 Public Utilities 1,893,570 1,893,570 1,697,398 1,828,751 1,915,730 22,160 101% 8% 5% 48 Repairs and Maintenance 732,613 732,613 699,233 850,278 662,275 (70,338) 90% 22% (22)% 49 Miscellaneous 1,442,773 1,442,773 1,093,377 1,032,246 975,296 (467,477) 68% (6)% (6)% 51 Inter -Governmental 3,003,792 3,003,792 2,403,442 2,698,335 2,940,604 (63,188) 98% 12% 9% 53 Ext Taxes, Oper. Assess 5 5 49 12 985 980 19693% (75)% 7925% 64 Machinery & Equipment 234,000 234,000 196,589 798,601 117,679 (116,321) 50% 306% (85)% Total Supplies, Services, and Capital 21,404,346 21,404,346 19,637,561 19,378,629 20,265,294 (1,139,052) 95% (1)% 5% Percent of year completed 24 100.00% CITY OF TU KWI LA 4T" QUARTER 2017 FINANCIAL REPORT Other Funds Financial Reports City of Tukwila Contingency Fund 105 - Revenue and Expenditures As of December 31 2017 of year expired 100.00% 2017 Annual Actual % of Annual Budget Year -To -Date Variance ** Budget Revenue Miscellaneous Revenue Investment Earnings $ 20,000 $ 45,736 $ 25,736 228.68% Total Miscellaneous Revenue 20,000 45,736 25,736 228.68% Transfers In Total Revenue Total Expenditures Change in Fund Balance Beginning Fund Balance 138,515 180,715 42,200 130.47% 158,515 226,451 67,936 142.86% 158,515 5,716,048 226,451 6,050,624 67,936 334,576 142.86% 105.85% Ending Fund Balance $ 5,874,563 $ 6,277,075 $ 402,512 106.85% Cash and investments $ 6,265,198 ** Variance = Actual over (under) annual budget Fund 105 26 City of Tukwila Hotel/Motel Tax Fund 101 - Revenue and Expenditures As of December 31 2017 % of year expired 100.00% 2017 Annual Actual % of Annual Budget Year -To -Date Variance** Budget Revenue General Revenue Hotel/Motel Taxes Total General Revenue Miscellaneous Revenue Investment Earnings $ 733,000 $ 736,784 $ 3,784 733,000 736,784 3,784 3,000 5,695 100.52% 100.52% 2,695 189.83% Total Revenue 736,000 742,479 6,479 100.88% Expenditures 31 Office & Operating Supplies 5,000 74 (4,926) 1.49% 41 Professional Services 537,500 460,337 (77,163) 85.64% 42 Communication - (6,393) (6,393) Transfers Out 10,000 343 (9,657) 3.43% 44 Advertising 114,300 15,345 (98,955) 13.43% 49 Miscellaneous 20,000 9,856 (10,144) 49.28% Total Hotel/Motel Tax Fund 686,800 479,562 (207,238) 69.83% Indirect cost allocation 35,700 35,700 - 100.00% Total Expenditures 722,500 515,262 (207,238) Change in Fund Balance 13,500 Beginning Fund Balance 906,875 71.32% 227,217 213,717 1683.09% 912,558 5,683 100.63% Ending Fund Balance $ 920,375 $ 1,139,775 $ 219,400 123.84% Cash and investments $ 1,323,528 ** Variance = Actual over (under) annual budget Fund 101 27 City of Tukwila Drug Seizure Fund 109 - Revenue and Expenditures As of December 31 2017 of year expired 100.00% 2017 Annual Actual % of Annual Budget Year -To -Date Variance ** Budget Revenue Miscellaneous Revenue Investment Earnings Seizure Revenue Total Miscellaneous Revenue 60,000 $ 72 $ 72 79,930 19,930 60,000 80,002 133.22% 20,002 133.34% Total Revenue 60,000 80,002 20,002 133.34% Expenditures 31 Office & Operating Supplies 99,000 77,128 (21,872) 77.91% 35 Small Tools & Minor Equipment 67,000 50,818 (16,182) 75.85% 41 Professional Services 201,000 187,109 (13,891) 93.09% 42 Communication 3,000 1,307 (1,693) 43.55% 43 Travel 33,000 26,731 (6,269) 81.00% 45 Operating Rentals & Leases 5,000 2,290 (2,710) 45.80% 48 Repairs & Maintenance 2,000 4,962 2,962 248.10% 49 Miscellaneous 15,000 15,912 912 106.08% 64 Capital Outlay - 39,969 39,969 - Total Drug Seizure Fund 425,000 406,225 (18,775) 95.58% Total Expenditures 425,000 406,225 (18,775) 95.58% Change in Fund Balance Beginning Fund Balance (365,000) 461,635 (326,223) 553,539 38,777 91,904 89.38% 119.91% Ending Fund Balance $ 96,635 $ 227,316 $ 130,681 235.23% Cash and investments $ 230,616 ** Variance = Actual over (under) annual budget Fund 109 28 City of Tukwila Debt Service Funds 2XX - Revenue and Expenditures As of December 31 2017 (Excludes LID & Guaranty Fund and UTGO Fund) of year expired 100.00% 2017 Annual Actual % of Annual Budget Year -To -Date Variance ** Budget Revenue Build America Bonds Tax Credit $ 61,667 $ 57,504 $ (4,163) 93.25% Note Proceeds - LOC Refunding 2,350,000 2,276,000 (74,000) 96.85% Capital Contributions (SCORE) 427,461 (427,461) - Transfers In 2,773,452 2,773,452 (0) 100.00% Total Revenue 5,612,580 5,106,956 (505,624) 90.99% Expenditures 80 Debt Service Principal 81 Debt Service Interest/Misc Fees 4,502,029 1,110,551 4,241,428 872,288 (260,601) (238,263) 94.21 % 78.55% Total Expenditures 5,612,580 5,113,716 (498,864) 91.11% Change in Fund Balance Beginning Fund Balance 168,475 (6,760) (6,760) 394,626 226,151 234.23% Ending Fund Balance $ 168,475 $ 387,866 $ 219,391 230.22% Cash and investments $ 387,865 ** Variance = Actual over (under) annual budget Fund 2XX 29 City of Tukwila Debt Service UTGO - Revenue and Expenditures As of December 31 2017 (Excludes LID & Guaranty Fund) of year expired 100.00% 2017 Annual Actual % of Annual Budget Year -To -Date Variance ** Budget Revenue General Revenue Property Taxes $ 2,699,000 $ 2,674,622 $ (24,378) 99.10% Total Revenue 2,699,000 2,674,622 (24,378) 99.10% Expenditures 80 Debt Service Principal 1,115,000 1,115,000 100.00% 81 Debt Service Interest/Misc Fees 1,496,709 1,496,709 (0) 100.00% Total Debt Service Funds 2,611,709 2,611,709 (0) 100.00% Transfers Among Debt Service Funds Total Expenditures Change in Fund Balance Beginning Fund Balance 2,611,709 2,611,709 (0) 100.00% 87,291 62,913 (24,378) 72.07% Ending Fund Balance $ 87,291 $ 62,913 $ (24,378) 72.07% Cash and investments $ 48,218 ** Variance = Actual over (under) annual budget Fund 213 UTGO 30 City of Tukwila Debt Service LID, Gurananty Funds - Revenue and Expenditures As of December 31 2017 % of year expired 100.00% 2017 Annual Actual % of Annual Budget Year -To -Date Variance ** Budget Revenue Miscellaneous Revenue Misc Revenue LID Assessment Interest LID Assessment Principal Total Miscellaneous Revenue 294,018 408,593 1,511 240,790 478,838 702,611 721,139 1,511 (53,228) 70,245 81.90% 117.19% 18,528 102.64% Total Revenue 702,611 721,139 18,528 102.64% Expenditures 80 Debt Service Principal 596,000 607,500 11,500 101.93% 81 Debt Service Interest/Misc Fees 271,830 259,939 (11,891) 95.63% Total Debt Service Funds 867,830 867,439 (391) 99.95% Transfers Among Debt Service Funds - Total Expenditures Change in Fund Balance Beginning Fund Balance 867,830 867,439 (391) 99.95% (165,219) (146,300) 18,919 88.55% 1,567,915 1,567,870 (45) 100.00% Ending Fund Balance $ 1,402,696 $ 1,421,570 $ 18,874 101.35% Cash and investments $ 1,419,436 **Variance=Actual over (under) annual budget Fund LID&GRNTY 31 City of Tukwila Street Fund 103 - Revenue and Expenditures As of December 31 2017 % of year expired 100.00% 2017 Annual Actual % of Annual Budget Year -To -Date Variance ** Budget Revenue Intergovernmental Revenue State Grant -Cascade View Total Intergovernmental Revenue Miscellaneous Revenue Investment Earnings Plan/Development Contributions Total Miscellaneous Revenue Bond proceeds $ 1,894,000 $ 1,074,670 $ (819,330) 56.74% 1,894,000 1,074,670 1,500 1,902,000 40,239 1,903,500 40,239 (819,330) 56.74% 38,739 (1,902,000) 2682.59% (1,863,261) 2.11% 5,600,000 8,536,839 2,936,839 152.44% Total Revenue 9,397,500 9,651,747 254,247 102.71 % Expenditures 11 Salaries - 130,949 130,949 - 21 FICA - 9,956 9,956 - 23 PERS 15,817 15,817 24 Industrial Insurance 1,765 1,765 25 Medical, Dental, Life, Optical 20,904 20,904 41 Professional Services 75,000 512,382 437,382 683.18% 64 Capital Outlay 3,478,000 3,312,745 (165,255) 95.25% 81 Debt Service Costs - 133,938 133,938 - Total Streets Fund 3,553,000 4,138,869 585,869 116.49% Indirect cost allocation Total Expenditures 3,553,000 4,138,869 585,869 116.49% Change in Fund Balance Beginning Fund Balance 5,844,500 833,331 5,512,878 658,932 (331,622) (174,399) 94.33% 79.07% Ending Fund Balance $ 6,677,831 $ 6,171,810 $ (506,021) 92.42% Cash and investments $ 6,759,981 ** Variance = Actual over (under) annual budget Fund 103 32 City of Tukwila Arterial Street Fund 104 - Revenue and Expenditures As of December 31 2017 % of year expired 100.00% 2017 Annual Actual % of Annual Budget Year -To -Date Variance ** Budget Revenue General Revenue Parking Taxes MVFT Cities Real Estate Excise Taxes Total General Revenue Charges for Services Park Impact Fees SLC Undergrounding Traffic Impact Fees Total Charges for Services $ 200,000 $ 214,493 $ 14,493 107.25% 128,000 136,262 8,262 106.45% 400,000 697,839 297,839 174.46% 728,000 1,048,595 320,595 144.04% 600,000 296,425 (303,575) 49.40% 1,159,805 1,159,805 - 321,000 269,019 (51,981) 83.81% 921,000 1,725,249 804,249 187.32% Intergovernmental Revenue Dept of Transportation -Tukwila 3,186,000 2,471,714 (714,286) 77.58% Boeing Access Bridge 177,000 269,512 92,512 152.27% Fed Trnst Cap Inv Grnts-Trnst 118,000 (118,000) - WSDOT Reg Mobility Grant-Bridg 4,289,000 1,978,113 (2,310,887) 46.12% State Grant -S 144th (TIB 43rd) 964,000 857,564 (106,436) 88.96% State Grant-APW 1,173,000 (1,173,000) State Grant-Interurb Ave S Stat - 967,157 967,157 Multimodal Transportation -City - 6,574 6,574 Total Intergovernmental Revenue 9,907,000 6,550,634 (3,356,366) 66.12% Miscellaneous Revenue Investment Earnings 5,000 16,910 11,910 338.20% Contributions/Donations 1,037,000 701,034 (335,966) 67.60% Total Miscellaneous Revenue 1,042,000 717,944 (324,057) 68.90% Transfer In 1,800,000 1,800,000 - 100.00% Total Revenue 14,398,000 11,842,421 (2,555,579) 82.25% Expenditures 11 Salaries 332,953 406,020 73,067 121.94% 13 Overtime - 2,622 2,622 - 21 FICA 25,232 30,778 5,546 121.98% 23 PERS 39,971 48,560 8,589 121.49% 24 Industrial Insurance 5,821 5,360 (461) 92.07% 25 Medical, Dental, Life, Optical 32,602 52,607 20,005 161.36% T 31 Office & Operating Supplies - 410 410 - 41 Professional Services 1,380,000 868,629 (511,371) 62.94% 43 Travel - 115 115 44 Advertising - 644 644 47 Public Utility Services - 2,509 2,509 48 Repairs & Maintenance 5,176,000 1,856,986 (3,319,014) 35.88% 49 Miscellaneous - 1,490 1,490 64 Capital Outlay 9,845,000 9,128,632 (716,368) 92.72% Total Arterial Streets 104 16,837,579 12,405,360 (4,432,219) 73.68% Total Expenditures 16,837,579 12,405,360 (4,432,219) 73.68% Change in Fund Balance (2,439,579) (562,939) 1,876,640 23.08% Beginning Fund Balance 3,786,923 3,999,376 212,453 105.61% Ending Fund Balance $ 1,347,344 $ 3,436,437 $ 2,089,093 255.05% Cash and investments $ 2,619,817 ** Variance = Actual over (under) annual budget Fund 104 33 City of Tukwila Land Acquisition, Rec and Park Development Fund 301 - Revenue and Expenditures As of December 31 2017 °A. of year expired 100.00% 2017 Annual Actual % of Annual Budget Year -To -Date Variance ** Budget Revenue General Revenue Excess Prop Tax Levy-Dwmsh Hill $ Real Estate Excise Taxes Total General Revenue Intergovernmental Revenue Duwamish Gardens Acquisition King Conservation District Gant State Agencies-Duwamish Hill Pres Total Intergovernmental Revenue Miscellaneous Revenue Investment Earnings Transfers In Total Revenue $ 58,908 $ 58,908 400,000 697,840 297,840 174.46% 400,000 756,747 356,747 189.19% 13,436 13,436 49,559 49,559 131,000 - (131,000) 131,000 62,995 (68,005) 48.09% 1,000 16,735 15,735 1673.53% 184,000 184,500 500 100.27% 716,000 1,020,978 304,978 142.59% Expenditures 11 Salaries - 15,539 15,539 12 Extra Labor 2,124 2,124 13 Overtime - 1,256 1,256 21 FICA 1,434 1,434 23 PERS 2,100 2,100 24 Industrial Insurance 596 596 25 Medical, Dental, Life, Optical 4,170 4,170 31 Office & Operating Supplies - 52,546 52,546 41 Professional Services 185,000 205,728 20,728 111.20% 42 Communication - 29 29 43 Travel 36 36 44 Advertising 21 21 45 Operating Rentals & Leases 2,554 2,554 47 Public Utility Services 1,850 1,850 48 Repairs & Maintenance - 101,582 101,582 64 Capital Outlay 2,954,000 82,748 (2,871,252) 2.80% Total Park Acquisition Fund 3,139,000 474,312 (2,664,688) 15.11% Total Expenditures 3,139,000 474,312 (2,664,688) 15.11% Change in Fund Balance Beginning Fund Balance (2,423,000) 2,713,123 546,665 2,969,665 3,352,113 638,990 -22.56% 123.55% Ending Fund Balance $ 290,123 3,898,778 $ 3,608,655 1343.84% Cash and investments $ 3,945,978 ** Variance = Actual over (under) annual budget Fund 301 34 City of Tukwila Facility Replacement Fund 302 - Revenue and Expenditures As of December 31 2017 of year expired 100.00% 2017 Annual Actual % of Annual Budget Year -To -Date Variance ** Budget Revenue Miscellaneous Revenue Investment Earnings $ 3,600 $ 12,252 $ 8,652 340.33% Total Miscellaneous Revenue 3,600 12,252 8,652 340.33% Sale of Capital Assets (Property) 3,233,000 2,252,000 (981,000) 69.66% Total Revenue 3,236,600 2,264,252 (972,348) 69.96% Expenditures 11 Salaries 41 Professional Services 47 Public Utility Services 49 Miscellaneous 64 Capital Outlay Total Expenditures 25,000 35,000 38,121 13,121 10,482 10,482 5,521 5,521 (35,000) 60,000 54,124 Transfer to General Fund 1,800,000 152.48% (5,876) 90.21% 300,000 (1,500,000) 16.67% Total Expenditures 1,860,000 354,124 (1,505,876) 19.04% Change in Fund Balance Beginning Fund Balance 1,376,600 370,706 1,910,128 295,040 533,528 (75,666) 138.76% 79.59% Ending Fund Balance $ 1,747,306 $ 2,205,168 $ 457,862 126.20% Cash and investments $ 2,290,732 ** Variance = Actual over (under) annual budget Fund 302 35 City of Tukwila General Government Improvements 303 - Revenue and Expenditures As of December 31 2017 % of year expired 100.00% 2017 Annual Actual % of Annual Budget Year -To -Date Variance ** Budget Revenue Miscellaneous Revenue Investment Earnings $ 500 $ 2,487 $ 1,987 497.44% Total Miscellaneous Revenue 500 2,487 1,987 497.44% Transfers In 200,000 200,000 100.00% Total Revenue 200,500 202,487 1,987 100.99% Expenditures 11 Salaries 105,085 48,417 (56,668) 46.07% 13 Overtime 790 790 21 FICA 8,039 3,619 (4,420) 45.01% 23 PERS 12,615 5,615 (7,000) 44.51% 24 Industrial Insurance 2,734 748 (1,986) 27.38% 25 Medical, Dental, Life, Optical 12,321 8,123 (4,198) 65.93% 41 Professional Services 20,000 1,680 (18,320) 8.40% 48 Repairs & Maintenance 114,357 114,357 - 64 Capital Outlay 130,000 42,241 (87,759) 32.49% Total Gen Government Improve 290,794 225,589 (65,205) 77.58% Transfers Out Total Expenditures 290,794 225,589 (65,205) 77.58% Change in Fund Balance Beginning Fund Balance (90,294) 334,349 (23,102) 391,903 67,192 57,554 25.59% 117.21% Ending Fund Balance $ 244,055 $ 368,801 $ 124,746 151.11% Cash and investments $ 378,323 ** Variance = Actual over (under) annual budget Fund 303 36 City of Tukwila Fire Impact Fees 304 - Revenue and Expenditures As of December 31 2017 % of year expired 100.00% 2017 Annual Actual % of Annual Budget Year -To -Date Variance ** Budget Revenue Charges for Services Fire Impact Fees Total Charges for Services Investment Earnings Total Miscellaneous Revenue $ 32,000 $ 285,075 $ 253,075 890.86% 32,000 285,075 100 100 2,617 2,617 253,075 890.86% 2,517 2617.34% 2,517 2617.34% Total Revenue 32,100 287,693 255,593 896.24% Transfers Out Total Expenditures Change in Fund Balance Beginning Fund Balance 1,017,000 1,017,000 - 100.00% 1,017,000 1,017,000 100.00% (984,900) 645,631 (729,307) 736,518 255,593 90,887 74.05% 114.08% Ending Fund Balance $ (339,269) $ 7,211 $ 346,480 -2.13% Cash and investments $ 7,210 ** Variance = Actual over (under) annual budget Fund 304 37 City of Tukwila Public Safety Plan 305 - Revenue and Expenditures As of December 31 2017 of year expired 100.00% 2017 Annual Budget Actual Year -To -Date Variance ** % of Annual Budget Revenue General Revenue: Mitigation Fees (Tukwila South) Miscellaneous Revenue Investment Earnings Bond proceeds Total Miscellaneous Revenue Transfers In $ 500,000 $ 500,000 $ 23,343,000 23,343,000 1,017,000 258,283 258,283 (23,343,000) 258,283 (23,084,717) 1,017,000 100.00% 100.00% Total Revenue 24,860,000 1,775,283 (23,084,717) 7.14% Expenditures 35 Small Tools & Minor Equipment 41 Professional Services 64 Capital Outlay Total Gen Government Improve Transfers Out Total Expenditures 2,588,000 11,139,000 13,727,000 403,948 998,969 403,948 (2,588,000) (10,140,031) 1,402,917 (12,324,083) 460,000 160,573 (299,427) 8.97% 10.22% 34.91 14,187,000 1,563,490 (12,623,510) 11.02% Change in Fund Balance Beginning Fund Balance 10,673,000 211,793 (10,461,207) 36,513,127 36,513,127 1.98% Ending Fund Balance $ 10,673,000 $ 36,724,920 $ 26,051,920 344.09% Cash and investments $ 37,034,862 ** Variance = Actual over (under) annual budget Fund 305 38 City of Tukwila City Facilities 306 - Revenue and Expenditures As of December 31 2017 of year expired 100.00% hi 2017 Annual Actual % of Annual Budget Year -To -Date Variance ** Budget Revenue Miscellaneous Revenue Bond proceeds $ 6,150,000 $ $ (6,150,000) - Total Miscellaneous Revenue 6,150,000 - (6,150,000) Transfers In 420,000 283,709 (136,291) 67.55% Total Revenue 6,570,000 283,709 (6,286,291) 4.32% Expenditures 41 Professional Services 64 Capital Outlay Total Gen Government Improve 150,000 6,000,000 283,709 6,150,000 283,709 (150,000) (5,716,291) 4.73% (5,866,291) 4.61% Total Expenditures 6,150,000 283,709 (5,866,291) 4.61% Change in Fund Balance 420,000 Beginning Fund Balance (420,000) - Ending Fund Balance $ 420,000 $ $ (420,000) Cash and investments $ 69,960 ** Variance = Actual over (under) annual budget Fund 306 39 City of Tukwila Water Fund 401 - Revenue and Expenditures As of December 31 2017 % of year expired 100.00% 2017 Annual Budget Actual Year -To -Date Variance ** % of Annual Budget Revenue Charges for Services Water Sales Security Total Charges for Services Miscellaneous Revenue Investment Earnings Connection Fees Other Misc Revenue Total Miscellaneous Revenue Sale of Capital Assets Total Revenue Operating Expenses 11 Salaries 12 Extra Labor 13 Overtime 21 FICA 23 PERS 24 Industrial Insurance 25 Medical, Dental, Life, Optical 28 Uniform Clothing 31 Office & Operating Supplies 33 Water Purchased for Resale 35 Small Tools & Minor Equipment 41 Professional Services 42 Communication 43 Travel 45 Operating Rentals & Leases 46 Insurance 47 Public Utility Services 48 Repairs & Maintenance 49 Miscellaneous 53 Excise Taxes 54 Interfund utility taxes Total Operating Expenses Capital Expenses 64 Capital Outlay 80 Debt Service Principal 81 Debt Service Interest Total Capital Expenses Indirect cost allocation Total Expenses Change in Fund Balance Beginning Fund Balance Ending Fund Balance $ 6,858,000 1,000 6,859,000 $ 6,774,040 345 6,774,385 $ (83,959.61) 98.78% (655) 34.50% (84,615) 98.77% 21,000 62,912 41,912 299.58% 25,000 216,339 191,339 865.35% - 3,969 3,969 - 46,000 283,220 237,220 615.70% 4 4 - 6,905,000 7,057,609 152,609 102.21% 589,968 4,000 7,000 45,855 70,837 20,507 119,295 1,330 144,300 2,610,000 11,000 9,500 2,500 1,500 183,381 14,853 24,400 17,096 37,000 280,000 688,000 4,882,322 3,195,000 132,334 15,881 3,343,215 686,053 551,480 (38,488) 93.48% (4,000) - 5,852 (1,148) 83.60% 43,141 (2,714) 94.08% 51,800 (19,037) 73.13% 13,935 (6,572) 67.95% 119,868 573 100.48% 1,278 (52) 96.06% 120,724 (23,576) 83.66% 2,909,215 299,215 111.46% 1,813 (9,187) 16.48% 52,465 42,965 552.26% 2,001 (500) 80.02% 923 (577) 61.56% 209,112 25,731 114.03% 14,853 100.00% 19,417 (4,983) 79.58% 173,870 156,774 1017.02% 62,810 25,810 169.76% 302,017 22,017 107.86% 677,221 (10,779) 98.43% 5,333,794 451,472 109.25% 1,926,517 (1,268,483) 60.30% 132,333 (1) 100.00% 14,066 (1,815) 88.57% 2,072,917 (1,270,298) 62.00% 685,988 (65) 99.99% 8,911,590 8,092,699 (818,892) 90.81% (2,006,590) 4,178,561 (1,035,089) 6,692,750 971,501 51.58% 2,514,189 160.17% $ 2,171,971 $ 5,657,661 $ 3,485,690 260.49% Cash and investments ** Variance = Actual over (under) annual budget 40 $ 6,159,007 Fund 401 City of Tukwila Sewer Fund 402 - Revenue and Expenditures As of December 31 2017 % of year expired 100.00% 2017 Annual Budget Actual Year -To -Date Variance ** % of Annual Budget Revenue Charges for Services Sewer Sales Total Charges for Services Miscellaneous Revenue Investment Earnings Connection fees Total Miscellaneous Revenue $ 8,524,000 8,524,000 25,000 125,000 150,000 $ 9,706,584 9,706,584 33,110 327,675 360,785 $ 1,182,584 1,182,584 8,110 202,675 210,785 113.87% 113.87% 132.44% 262.14% 240.52% Total Revenue 8,674,000 10,067,369 1,393,369 116.06% Operating Expenses 11 Salaries 13 Overtime 21 FICA 23 PERS 24 Industrial Insurance 25 Medical, Dental, Life, Optical 28 Uniform Clothing 31 Office & Operating Supplies 33 Metro Sewage Treatment 35 Small Tools & Minor Equipment 41 Professional Services 42 Communication 43 Travel 44 Advertising 45 Operating Rentals & Leases 46 Insurance 47 Public Utility Services 48 Repairs & Maintenance 49 Miscellaneous 53 Excise Taxes 54 Interfund utility tax Transfers Out Capital Expenses 64 Capital Outlay 80 Debt Service Principal 81 Debt Service Interest Total Capital Expenses Indirect cost allocation Total Expenses Change in Fund Balance Beginning Fund Balance 355,341 4,442 27,483 42,668 12,304 71,620 570 21,600 4,200,000 2,500 2,600 2,500 2,000 150 103,926 4,952 38,000 49,000 55,000 135,000 855,000 5,986,656 4,353,500 322,271 36,794 4,712,565 539,302 11,238,523 (2,564,523) 9,009,091 342,703 (12,638) 96.44% 4,356 (86) 98.07% 24,422 (3,061) 88.86% (32,112) (74,780) -75.26% 7,421 (4,883) 60.31% 80,985 9,365 113.08% 387 (183) 67.89% 16,105 (5,495) 74.56% 4,545,957 345,957 108.24% 1,435 (1,065) 57.40% 113,234 110,634 4355.17% 600 (1,900) 24.01% 2,076 76 103.80% 858 708 571.96% 58,516 (45,410) 56.31% 4,952 - 100.00% 34,997 (3,003) 92.10% 426,610 377,610 870.63% 62,851 7,851 114.27% 136,301 1,301 100.96% 971,689 116,689 113.65% 6,804,343 817,687 113.66% 1,473,226 (2,880,274) 33.84% 322,271 (0) 100.00% 35,941 (853) 97.68% 1,831,438 (2,881,127) 38.86% 543,787 4,485 100.83% 9,179,567 (2,058,956) 81.68% 887,801 3,452,324 -34.62% 7,826,985 (1,182,106) 86.88% Ending Fund Balance $ 6,444,568 8,714,786 $ 2,270,218 135.23% Cash and investments $ 7,846,206 ** Variance = Actual over (under) annual budget Fund 402 41 City of Tukwila Foster Golf Course 411- Revenue and Expenditures As of December 31 2017 % of year expired 100.00% 2017 Annual Actual % of Annual Budget Year -To -Date Variance ** Budget Revenue General Revenue Excise Taxes Total General Revenue Charges for Services Sale of Merchandise Greens Fees, Instruction Total Charges for Services Miscellaneous Revenue Investment Earnings Rents and Concessions Other Misc Revenue Total Miscellaneous Revenue Transfers In $ 3,900 $ 2,830 $ (1,070) 72.58% 3,900 2,830 (1,070) 72.58% 151,000 123,295 (27,705) 81.65% 1,095,650 910,461 (185,189) 83.10% 1,246,650 1,033,756 (212,894) 82.92% 1,000 4,380 3,380 438.00% 306,000 264,892 (41,108) 86.57% 7,000 # 8,012 1,012 114.45% 314,000 277,284 (36,716) 88.31% 300,000 300,000 - 100.00% Total Revenue 1,864,550 1,613,871 (250,679) 86.56% Expenses 11 Salaries 603,021 558,579 (44,442) 92.63% 12 Extra Labor 112,000 107,044 (4,956) 95.58% 13 Overtime 2,040 1,612 (428) 79.01% 21 FICA 55,680 49,820 (5,860) 89.48% 23 PERS 75,399 (3,585) (78,984) -4.75% 24 Industrial Insurance 26,475 21,488 (4,987) 81.16% 25 Medical, Dental, Life, Optical 141,258 135,910 (5,348) 96.21% 26 Unemployment Compensation 6,120 1,438 (4,682) 23.50% 28 Uniform Clothing 1,187 763 (424) 64.27% 31 Office & Operating Supplies 102,815 111,832 9,017 108.77% 34 Items Purchased for Resale 96,600 82,730 (13,870) 85.64% 35 Small Tools & Minor Equipment 4,000 9,564 5,564 239.11% 41 Professional Services 9,400 3,575 (5,825) 38.03% 42 Communication 5,671 5,804 133 102.35% 43 Travel 500 12 (488) 2.40% 44 Advertising 4,000 5,461 1,461 136.52% 45 Operating Rentals & Leases 146,160 137,272 (8,888) 93.92% 46 Insurance 20,424 20,424 100.00% 47 Public Utility Services 63,400 63,872 472 100.74% 48 Repairs & Maintenance 39,000 70,963 31,963 181.96% 49 Miscellaneous 38,500 51,158 12,658 132.88% 53 Excise Taxes 6,400 5,781 (619) 90.33% 54 Interfund admissions tax 60,000 53,566 (6,434) 89.28% 64 Capital Outlay 50,000 16,043 (33,957) 32.09% Total Foster Golf Course Fund 1,670,050 1,511,127 (158,923) 90.48% Indirect cost allocation 180,899 181,399 500 100.28% Total Expenses 1,850,949 1,692,526 (158,423) 91.44% Change in Fund Balance 13,601 (b) (78,655) (a) (92,256) -578.30% Beginning Fund Balance 23,174 (b) 680,924 (a) 657,750 2938.31% Ending Fund Balance $ 36,775 (b) $ 602,269 (a) $ 565,494 1637.71% Cash and investments $ 635,535 (a) Effects of GASB 68 have been eliminated from balances for purposes of analysis. (b) Budget includes the effect of GASB 68. ** Variance = Actual over (under) annual budget Fund 411 42 City of Tukwila Surface Water Fund 412 - Revenue and Expenditures As of December 31 2017 % of year expired 100.00% 2017 Actual Annual Annual Budget Year -To -Date Variance ** Budget Revenue Charges for Services Surface Water Sales Total Charges for Services Intergovernmental Revenue $ 6,133,000 $ 6,147,930 $ 14,930 100.24% 6,133,000 6,147,930 14,930 100.24% 1,256,000 193,815 (1,062,185) 15.43% Miscellaneous Revenue Investment Earnings 24,000 52,938 Capital contributions - 104,998 Other Misc Revenue - 160 Total Miscellaneous Revenue 24,000 158,097 Sale of Capital Assets - (440) 28,938 104,998 160 220.58% 134,097 658.74% (440) Total Revenue 7,413,000 6,499,402 (913,598) 87.68% Operating Expenses 11 Salaries 1,007,855 891,404 (116,451) 88.45% 12 Extra Labor 8,000 2,520 (5,480) 31.50% 13 Overtime 9,000 7,805 (1,195) 86.72% 21 FICA 78,048 66,886 (11,162) 85.70% 23 PERS 121,038 (36,172) (157,210) -29.88% 24 Industrial Insurance 31,798 19,517 (12,281) 61.38% 25 Medical, Dental, Life, Optical 236,299 200,237 (36,062) 84.74% 28 Uniform Clothing 1,425 1,476 51 103.58% 31 Office & Operating Supplies 41,500 41,271 (229) 99.45% 35 Small Tools & Minor Equipment 5,000 2,086 (2,914) 41.71% 41 Professional Services 3,600 246,565 242,965 6849.02% 42 Communication 2,000 1,796 (204) 89.80% 43 Travel 2,000 1,409 (591) 70.46% 44 Advertising 500 650 150 130.00% 45 Operating Rentals & Leases 332,620 335,930 3,310 101.00% 46 Insurance 22,279 22,278 (1) 100.00% 47 Public Utility Services 107,000 34,050 (72,950) 31.82% 48 Repairs & Maintenance 36,572 40,255 3,683 110.07% 49 Miscellaneous 23,500 28,260 4,760 120.26% 53 Excise Taxes 50,000 71,736 21,736 143.47% 54 Interfund utility tax 618,000 616,836 (1,164) 99.81% Total Operating Expenses 2,738,034 2,596,794 (141,240) 94.84% Capital Expenses 64 Capital Outlay 4,573,500 2,565,907 (2,007,593) 56.10% 80 Debt Service Principal 288,148 288,146 (2) 100.00% 81 Debt Service Interest 15,659 14,841 (818) 94.77% Total Capital Expenses 4,877,307 2,868,894 (2,008,413) 58.82% Indirect Cost Allocation 588,528 577,773 (10,755) 98.17% Total Expenses 8,203,869 6,043,461 (2,160,408) 73.67% Change in Fund Balance (790,869) 455,941 1,246,810 57.65% Beginning Fund Balance 4,273,828 2,602,903 (1,670,925) 60.90% Ending Fund Balance $ 3,482,959 $ 3,058,844 $ (424,115) 87.82% Cash and investments $ 4,284,100 ** Variance = Actual over (under) annual budget Fund 412 43 City of Tukwila Equipment Rental/Replacement Fund 501 As of December 31 2017 Revenue and Expenditures % of year expired 100.00% 2017 Annual Actual % of Annual Budget Year -To -Date Variance ** Budget Revenue Charges for Services ERR O&M Dept Charges $ 1,946,304 $ 1,687,068 $ (259,236) 86.68% Equipment Replacement Charges 690,596 690,596 0 100.00% Transportation 150 - (150) - Total Charges for Services 2,637,050 2,377,664 (259,386) 90.16% Miscellaneous Revenue Investment Earnings 14,269 45,818 31,549 321.10% Other Misc Revenue - 300 300 Total Miscellaneous Revenue 14,269 46,119 31,850 323.21% Sale of Capital Assets Transfers In 30,000 100,509 70,509 460,000 160,573 (299,427) 335.03% 34.91 % Total Revenue 3,141,319 2,684,865 (456,454) 85.47% Expenses 11 Salaries 384,003 382,120 (1,883) 99.51% 12 Extra Labor 15,000 8,736 (6,264) 58.24% 13 Overtime 1,858 - (1,858) - 21 FICA 30,344 28,933 (1,411) 95.35% 23 PERS 46,100 9,549 (36,551) 20.71% 24 Industrial Insurance 14,851 10,035 (4,816) 67.57% 25 Medical, Dental, Life, Optical 99,899 99,451 (448) 99.55% 28 Uniform Clothing 950 868 (82) 91.40% 31 Office & Operating Supplies 3,000 5,150 2,150 171.65% 34 Items Purchased for Resale 750,000 558,047 (191,953) 74.41% 35 Small Tools & Minor Equipment 5,000 4,061 (939) 81.22% 41 Professional Services 1,750 4,009 2,259 229.10% 42 Communication 2,000 1,370 (630) 68.52% 43 Travel 1,500 474 (1,026) 31.60% 45 Operating Rentals & Leases 77,227 80,107 2,880 103.73% 46 Insurance 65,574 66,567 993 101.51% 48 Repairs & Maintenance 120,000 53,585 (66,415) 44.65% 49 Miscellaneous 12,000 13,494 1,494 112.45% 53 Ext Taxes & Operating Assessmei - 1 1 - 64 Capital Outlay 1,999,000 1,250,161 (748,839) 62.54% Total Equipment Rental Fund 3,630,056 2,576,719 (1,053,337) 70.98% Indirect Cost Allocation 322,910 322,910 100.00% Total Expenses 3,952,966 2,899,629 (1,053,337) 73.35% Change in Fund Balance Beginning Fund Balance (811,647) (214,764) 596,883 5,592,380 4,393,334 (1,199,046) 26.46% 78.56% Ending Fund Balance $ 4,780,733 $ 4,178,570 $ (602,163) 87.40% Cash and investments $ 4,578,029 ** Variance = Actual over (under) annual budget Fund 501 44 City of Tukwila Insurance Fund 502 - Revenue and Expenditures As of December 31 2017 of year expired 100.00% 2017 Annual Year -To - Budget Date Variance ** % of Annual Budget Revenue Charges for Services Employee Benefit Programs $ 1,200 $ 1,582 $ 382 131.81% Total Charges for Services 1,200 1,582 382 131.81% Miscellaneous Revenue Investment Earnings Employer Trust Contributions Employee Contributions Total Miscellaneous Revenue 96,000 5,999,527 77,000 55,442 5,729,693 114,244 6,172,527 5,899,379 (40,558) (269,834) 37,244 57.75% 95.50% 148.37% (273,148) 95.57% Total Revenue 6,173,727 5,900,960 (272,767) 95.58% Expenses 25 Medical, Dental, Life, Optical 6,662,500 6,146,754 (515,746) 92.26% 41 Professional Services 32,000 30,001 (1,999) 93.75% 49 Miscellaneous 25,000 29,317 4,317 117.27% Total 6,719,500 6,206,072 (513,428) 92.36% Indirect cost allocation 123,117 123,117 100.00% Total Expenses 6,842,617 6,329,189 (513,428) 92.50% Change in Fund Balance Beginning Fund Balance (668,890) 1,175,682 (428,229) 1,494,823 240,661 319,141 64.02% 127.15% Ending Fund Balance $ 506,792 $ 1,066,594 $ 559,802 210.46% Cash and investments $ 2,944,854 ** Variance = Actual over (under) annual budget Fund 502 45 City of Tukwila LEOFF Insurance Fund 503 - Revenue and Expenditures As of December 31 2017 % of year expired 100.00% 2017 Annual Actual % of Annual Budget Year -To -Date Variance ** Budget Revenue Miscellaneous Revenue Investment Earnings $ 3,340 $ (5,621) $ Employer Trust Contributions 265,000 253,445 Total Miscellaneous Revenue 268,340 247,824 (8,961) (11,555) -168.31 95.64% (20,516) 92.35% Total Revenue 268,340 247,824 (20,516) 92.35% Expenses 25 Medical, Dental, Life, Optical 575,250 413,645 (161,605) 71.91% 41 Professional Services 18,000 4,095 (13,905) 22.75% 49 Miscellaneous 500 - (500) - Total 593,750 417,740 (176,010) 70.36% Indirect Cost Allocation 12,549 12,549 100.00% Total Expenses 606,299 430,289 (176,010) 70.97% Change in Fund Balance Beginning Fund Balance (337,959) 1,210,204 (182,466) 882,478 155,493 (327,726) 53.99% 72.92% Ending Fund Balance $ 872,245 $ 700,012 $ (172,233) 80.25% Cash and investments $ 896,672 ** Variance = Actual over (under) annual budget Fund 503 46 CITY OF TU KWI LA 4T" QUARTER 2017 FINANCIAL REPORT Departmental Expenditure Reports CITY COUNCIL CITY OF TUKWILA GENERAL FUND EXPENDITURES YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 11 Salaries 182,811 193,841 199,439 199,767 199,767 (329) 100% 6% 3% 21 FICA 14,348 15,226 15,692 15,680 15,680 12 100% 6% 3% 23 Pension-PERS/PSERS 8,679 10,009 11,285 11,386 11,386 (101) 99% 15% 13% 24 Industrial Insurance 2,511 2,496 2,270 2,823 2,823 (553) 80% (1)% (9)% 25 Medical & Dental 54,430 54,171 59,057 59,090 59,090 (33) 100% (0)% 9% Total Salaries & Benefits 262,778 275,743 287,744 288,746 288,746 (1,003) 100% 5% 4% 31 Supplies 4,345 3,925 1,899 4,370 4,370 (2,471) 43% (10)% (52)% 41 Professional Services 6,959 1,865 24,000 46,500 46,500 (22,500) 52% (73)% 1187% 42 Communication 3,857 4,514 4,194 6,000 6,000 (1,806) 70% 17% (7)% 43 Travel 27,761 30,988 28,326 40,000 40,000 (11,674) 71% 12% (9)% 49 Miscellaneous 6,502 10,397 10,213 10,400 10,400 (187) 98% 60% -2% Total Operating Expenses 49,424 51,689 68,632 107,270 107,270 (38,638) 64% 5% 33% Total Expenses 312,202 327,433 356,375 396,016 396,016 (39,641) 90% 5% 9% Percent of year completed 48 100.00% MAYOR CITY OF TUKWILA GENERAL FUND EXPENDITURES YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 11 Salaries 1,435,764 1,447,209 1,435,621 1,508,785 1,508,785 (73,164) 95% 1% (1)% 12 Extra Labor 8,473 2,360 13,830 53,500 53,500 (39,671) 26% (72)% 486% 13 Overtime - - - 532 532 (532) - - - 21 FICA 105,301 105,749 107,808 112,437 112,437 (4,629) 96% 0% 2% 23 Pension-PERS/PSERS 145,845 157,742 166,766 180,721 180,721 (13,955) 92% 8% 6% 24 Industrial Insurance 4,848 4,555 4,558 5,647 5,647 (1,089) 81% (6)% 0% 25 Medical & Dental 245,979 268,148 284,683 295,280 295,280 (10,597) 96% 9% 6% Total Salaries & Benefits 1,946,210 1,985,763 2,013,266 2,156,902 2,156,902 (143,636) 93% 2% 1°/u 31 Supplies 57,047 53,085 45,998 59,544 59,544 (13,546) 77% (7)% (13)% 35 Small Tools 18,051 9,318 - 5,500 5,500 (5,500) - (48)% - 41 Professional Services 1,168,473 1,119,421 1,129,971 1,186,470 1,186,470 (56,500) 95% (4)% 1% 42 Communication 54,829 95,875 84,287 112,600 112,600 (28,313) 75% 75% (12)% 43 Travel 32,656 24,044 23,771 41,550 41,550 (17,779) 57% (26)% (1)% 44 Advertising 7,823 4,610 11,342 19,750 19,750 (8,408) 57% (41)% 146% 45 Rentals and Leases 29,611 32,751 37,023 39,580 39,580 (2,557) 94% 11% 13% 48 Repairs and Maintenance 8,221 50,203 22,534 32,460 32,460 (9,926) 69% 511% (55)% 49 Miscellaneous 281,325 393,383 398,786 404,726 404,726 (5,940) 99% 40% 1% 51 Inter -Governmental 26,378 38,246 42,425 37,000 37,000 5,425 115% 45% 11% 53 Ext Taxes, Oper Assess 2 1 1 - - 1- (61)% (28)% 64 Machinery & Equipment - 56,700 6,265 - - 6,265 - - (89)% Total Operating Expenses 1,684,417 1,877,636 1,802,401 1,939,180 1,939,180 (136,779) 93% 11% (4)% Total Expenses 3,630,627 3,863,399 3,815,667 4,096,082 4,096,082 (280,415) 93% 6% (1)% Percent of year completed MAYOR DIVISION SUMMARY 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY DIVISION ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 2017 ANNUAL ALLOCATED ACTUAL OVER/(UNDER) EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 ADMINISTRATION 854,259 898,448 928,309 937,912 937,912 (9,603) 99% 5% 3% ECONOMIC DEVELOPMENT 452,501 439,617 384,226 390,642 390,642 (6,417) 98% (3)% (13)% CITY CLERK 609,461 750,259 655,802 762,873 762,873 (107,071) 86% 23% (13)% COMMUNICATIONS 424,253 434,434 569,073 629,027 629,027 (59,954) 90% 2% 31% HUMAN SERVICES 770,677 807,809 738,466 813,515 813,515 (75,049) 91% 5% (9)% COURT DEFENDER 456,012 462,135 451,588 477,000 477,000 (25,412) 95% 1% (2)% SISTER CITIES COMM. - 4,613 - 6,475 6,475 (6,475) - - PLANNING COMMISSION 4,172 725 1,079 3,750 3,750 (2,671) 29% (83)% 49% EQUITY & DIVERSITY COMMISSION 730 30 3,409 3,200 3,200 209 107% (96)% 11264% ARTS COMMISSION 4,482 5,137 5,190 5,000 5,000 190 104% 15% 1% PARKS COMMISSION 4,484 2,336 3,208 3,688 3,688 (480) 87% (48)% 37% LIBRARY ADVISORY BOARD 4,555 3,501 3,528 5,000 5,000 (1,472) 71% (23)% 1% COMMUNITY PROMOTION 23,086 21,245 25,903 26,000 26,000 (97) 100% (8)% 22% VOTER REGISTRATION COSTS 21,956 33,109 37,235 32,000 32,000 5,235 116% 51% 12% Total Expenses 3,630,627 3,863,399 3,807,015 4,096,082 4,096,082 (289,067) 93% 6% (1)% Percent of year completed 100.00% 49 MAYOR ADMINISTRATION YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 2017 ANNUAL ALLOCATED ACTUAL OVER/(UNDER) % EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 11 Salaries 334,868 348,382 357,555 356,437 356,437 1,118 100% 4% 3% 12 Extra Labor 2,540 2,360 3,570 5,000 5,000 (1,431) 71% (7)% 51% 21 FICA 23,182 25,539 27,249 23,751 23,751 3,498 115% 10% 7% 23 Pension-PERS/PSERS 33,776 38,619 40,967 42,361 42,361 (1,394) 97% 14% 6% 24 Industrial Insurance 955 949 756 1,059 1,059 (303) 71% (1)% (20)% 25 Medical & Dental 55,908 71,035 76,441 75,374 75,374 1,067 101% 27% 8% Total Salaries & Benefits 451,229 486,885 506,538 503,982 503,982 2,556 101% 8% 4% 31 Supplies 27,586 17,845 10,519 17,200 17,200 (6,681) 61% (35)% (41)% 41 Professional Services 202,101 167,129 180,210 190,000 190,000 (9,791) 95% (17)% 8% 42 Communication 361 - 413 - - 413 - - - 43 Travel 21,527 13,849 13,836 20,000 20,000 (6,164) 69% (36)% (0)% 45 Rentals and Leases 18,039 23,087 21,881 25,480 25,480 (3,599) 86% 28% (5)% 48 Repairs and Maintenance - 1,668 - 3,250 3,250 (3,250) - - - 49 Miscellaneous 133,415 187,985 194,912 178,000 178,000 16,912 110% 41% 4% 53 Ext Taxes, Oper Assess 2 1 1 - - 1 - (61)% (28)% Total Operating Expenses 403,030 411,563 421,771 433,930 433,930 (12,159) 97% 2% 2% Total Expenses 854,259 898,448 928,309 937,912 937,912 (9,603) 99% 5% 3% Percent of year completed MAYOR ECONOMIC DEVELOPMENT 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 2017 ANNUAL ALLOCATED ACTUAL OVER/(UNDER) EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 11 Salaries 336,749 309,672 246,628 247,021 247,021 (393) 100% (8)% (20)% 12 Extra Labor -- 6,450 8,000 8,000 (1,550) 81% - - 21 FICA 24,219 21,576 18,196 17,741 17,741 455 103% (11)% (16)% 23 Pension-PERS/PSERS 34,337 32,854 29,435 29,655 29,655 (220) 99% (4)% (10)% 24 Industrial Insurance 907 737 1,064 706 706 358 151% (19)% 44% 25 Medical & Dental 33,074 27,535 20,860 21,269 21,269 (409) 98% (17)% (24)% Total Salaries & Benefits 429,285 392,376 322,634 324,392 324,392 (1,758) 99% (9)% (18)% 31 Supplies 438 1,194 464 1,000 1,000 (536) 46% 173% (61)% 41 Professional Services 5,500 16,100 44,377 32,500 32,500 11,877 137% 193% 176% 43 Travel 4,747 887 854 6,000 6,000 (5,146) 14% (81)% (4)% 44 Advertising 346 - 2,050 2,000 2,000 50 103% - - 49 Miscellaneous 12,185 29,061 13,847 24,750 24,750 (10,903) 56% 138% (52)% Total Operating Expenses 23,216 47,242 61,592 66,250 66,250 (4,658) 93% 103% 30% Total Expenses 452,501 439,617 384,226 390,642 390,642 (6,417) 98% (3)% (13)% Percent of year completed 50 100.00% MAYOR CITY CLERK YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 2017 ANNUAL ALLOCATED ACTUAL OVER/(UNDER) EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 11 Salaries 360,324 363,556 343,663 371,475 371,475 (27,812) 93% 1% (5)% 12 Extra Labor -- - - 35,000 35,000 (35,000) - - - 21 FICA 26,975 26,896 25,763 30,511 30,511 (4,748) 84% (0)% (4)% 23 Pension-PERS/PSERS 36,662 38,832 41,100 44,598 44,598 (3,498) 92% 6% 6% 24 Industrial Insurance 1,466 1,384 1,249 1,764 1,764 (515) 71% (6)% (10)% 25 Medical & Dental 80,217 86,288 91,711 92,996 92,996 (1,285) 99% 8% 6% Total Salaries & Benefits 505,643 516,955 503,485 576,344 576,344 (72,859) 87% 2% (3)% 31 Supplies 10,549 10,161 9,364 12,308 12,308 (2,944) 76% (4)% (8)% 41 Professional Services 4,068 2,096 2,136 6,000 6,000 (3,864) 36% (48)% 2% 42 Communication 48,547 68,707 64,215 72,600 72,600 (8,385) 88% 42% (7)% 43 Travel 2,851 2,032 2,271 5,500 5,500 (3,229) 41% (29)% 12% 44 Advertising 7,477 4,558 9,255 12,300 12,300 (3,045) 75% (39)% 103% 45 Rentals and Leases 7,656 5,748 12,085 10,100 10,100 1,985 120% (25)% 110% 48 Repairs and Maintenance 8,221 48,535 22,534 24,710 24,710 (2,176) 91% 490% (54)% 49 Miscellaneous 14,448 34,766 30,457 43,011 43,011 (12,554) 71% 141% (12)% 64 Machinery & Equipment- 24,462 56,700 - - - - - - - Total Operating Expenses 103,817 233,304 152,316 186,529 186,529 (34,213) 82% 125% (35)% Total Expenses 609,461 750,259 655,802 762,873 762,873 (107,071) 86% 23% (13)% Percent of year completed MAYOR COMMUNICATIONS 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 2017 ANNUAL ALLOCATED ACTUAL OVER/(UNDER) % EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 11 Salaries 232,860 252,729 337,177 359,745 359,745 (22,568) 94% 9% 33% 12 Extra Labor 5,933 - 3,810 5,000 5,000 (1,190) 76% - - 21 FICA 18,021 18,703 25,262 27,176 27,176 (1,914) 93% 4% 35% 23 Pension-PERS/PSERS 23,693 28,189 40,215 43,205 43,205 (2,990) 93% 19% 43% 24 Industrial Insurance 936 902 1,076 1,412 1,412 (336) 76% (4)% 19% 25 Medical & Dental 48,319 52,971 72,584 72,989 72,989 (405) 99% 10% 37% Total Salaries & Benefits 329,762 353,495 480,126 509,527 509,527 (29,401) 94% 7% 36% 31 Supplies 9,038 15,017 4,914 9,000 9,000 (4,086) 55% 66% (67)% 35 Small Tools 12,687 6,532 - 5,500 5,500 (5,500) - (49)% - 41 Professional Services 35,032 3,250 30,739 35,000 35,000 (4,261) 88% (91)% 846% 42 Communication 5,922 27,168 19,658 40,000 40,000 (20,342) 49% 359% (28)% 43 Travel 3,432 2,920 6,792 4,000 4,000 2,792 170% (15)% 133% 44 Advertising -- 38 5,000 5,000 (4,962) 1% - - 45 Rentals and Leases 3,916 3,916 3,057 4,000 4,000 (943) 76% 0% (22)% 48 Repairs and Maintenance -- - 2,000 2,000 (2,000) - - - 49 Miscellaneous 24,462 22,136 23,749 15,000 15,000 8,749 158% (10)% 7% Total Operating Expenses 94,490 80,939 88,948 119,500 119,500 (30,552) 74% (14)% 10% Total Expenses 424,253 434,434 569,073 629,027 629,027 (59,954) 90% 2% 31% Percent of year completed 100.00% 51 MAYOR HUMAN SERVICES YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS SUMMARY BY EXPENDITURE 2015 2016 2017 2017 2017 ANNUAL ALLOCATED ACTUAL OVER/(UNDER) EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 11 Salaries 170,964 172,869 150,598 174,107 174,107 (23,509) 86% 1% (13)% 12 Extra Labor -- 451,588 - 500 500 (500) - - - 13 Overtime- - - - 532 532 (532) - - - 21 FICA 12,904 13,036 11,338 13,258 13,258 (1,920) 86% 1% (13)% 23 Pension-PERS/PSERS 17,377 19,247 15,048 20,902 20,902 (5,854) 72% 11% (22)% 24 Industrial Insurance 584 582 413 706 706 (293) 59% (0)% (29)% 25 Medical & Dental 28,461 30,319 23,087 32,652 32,652 (9,565) 71% 7% (24)% Total Salaries & Benefits 230,290 236,052 200,483 242,657 242,657 (42,174) 83% 3% (15)% 31 Supplies 831 1,072 1,628 1,688 1,688 (60) 96% 29% 52% 41 Professional Services 451,516 455,690 408,932 433,470 433,470 (24,538) 94% 1% (10)% 43 Travel 99 243 18 500 500 (482) 4% 145% (92)% 49 Miscellaneous 87,941 114,752 127,404 135,200 135,200 (7,796) 94% 30% 11% Total Operating Expenses 540,386 571,756 537,983 570,858 570,858 (32,876) 94% 6% (6)% Total Expenses 770,677 807,809 738,466 813,515 813,515 (75,049) 91% 5% (9)% Percent of year completed MAYOR COURT DEFENDER 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS SUMMARY BY EXPENDITURE 2015 2016 2017 2017 2017 ANNUAL ALLOCATED ACTUAL OVER/(UNDER) EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 31 Supplies- 41 Professional Services 456,012 - 462,135 549 451,038 - - 477,000 477,000 549 (25,962) - 95% - 1% - (2)% Total Operating Expenses 456,012 462,135 451,588 477,000 477,000 (25,412) 95% 1% (2)% - 425 425 (425) - - - 41 Professional Services - - - Total Expenses 456,012 462,135 451,588 477,000 477,000 (25,412) 95% 1% (2)% Percent of year completed MAYOR SISTER CITIES COMM. 100.00% YEAR-END DECEMBER 31, 2017 Percent of year completed 52 100.00% ACTUAL BUDGET COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL TYPE 2017 OVER/(UNDER) % CHANGE ALLOCATED 2015 2016 2017 2017 ANNUAL ALLOCATED BDGT EXPENDED 2015/2016 2016/2017 31 Supplies - - 425 425 (425) - - - 41 Professional Services - - - 500 500 (500) - - - 43 Travel 4,113 - 5,050 5,050 (5,050) - - - 49 Miscellaneous - 500 - 500 500 (500) - - - Total Operating Expenses - 4,613 - 6,475 6,475 (6,475) - - - Total Expenses - 4,613 - 6,475 6,475 (6,475) - - - Percent of year completed 52 100.00% MAYOR PLANNING COMMISSION YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 2017 ANNUAL ALLOCATED ACTUAL OVER/(UNDER) % EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 31 Supplies 41 Professional Services- 43 Travel 49 Miscellaneous 347 -- 3,825 154 121 450 234 - - 845 1,000 1,000 - - 500 500 2,250 2,250 (766) - (500) (1,405) 23% - - 38% (56)% 52% - - - - (88)% 88% Total Operating Expenses 4,172 725 1,079 3,750 3,750 (2,671) 29% (83)% 49% 209 107% (96)% 11264% 190 104% 15% 1% Total Expenses 4,172 725 1,079 3,750 3,750 (2,671) 29% (83)% 49% Percent of year completed MAYOR EQUITY & DIVERSITY COMMISSION 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2015 2017 2017 2017 ANNUAL ALLOCATED ACTUAL OVER/(UNDER) % EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 31 Supplies 49 Miscellaneous 480 250 2016/2017 - 30 785 2,624 1,200 1,200 2,000 2,000 (415) 624 65% 131% - - (88)% 8647% Total Operating Expenses 730 30 3,409 3,200 3,200 209 107% (96)% 11264% 190 104% 15% 1% Total Expenses 730 30 3,409 3,200 3,200 209 107% (96)% 11264% Percent of year completed MAYOR ARTS COMMISSION 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 2017 ANNUAL ALLOCATED ACTUAL OVER/(UNDER) % EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 31 Supplies 51 Inter -Governmental 60 4,421 - 5,137 - 5,190 - -- 5,000 5,000 190 - 104% - 16% - 1% Total Operating Expenses 4,482 5,137 5,190 5,000 5,000 190 104% 15% 1% Total Expenses 4,482 5,137 5,190 5,000 5,000 190 104% 15% 1% Percent of year completed 100.00% 53 MAYOR PARKS COMMISSION YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 2017 ANNUAL ALLOCATED ACTUAL OVER/(UNDER) % EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 31 Supplies 49 Miscellaneous 3,269 1,215 433 1,903 2,558 650 1,688 1,688 2,000 2,000 870 (1,350) 152% 33% (87)% 57% 490% (66)% Total Operating Expenses 4,484 2,336 3,208 3,688 3,688 (480) 87% (48)% 37% 71% (23)% 41 Professional Services 10/0 12,900 12,539 12,000 12,000 539 Total Expenses 4,484 2,336 3,208 3,688 3,688 (480) 87% (48)% 37% Percent of year completed MAYOR LIBRARY ADVISORY BOARD 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2015 2016 2017 2017 2017 ANNUAL ALLOCATED ACTUAL OVER/(UNDER) % EXPENDED % CHANGE 2015/2016 ALLOCATED BDGT 2015/2016 2016/2017 31 Supplies 41 Professional Services 3,706 849 3,501 - 3,528 - 5,000 5,000 - - (1,472) - 71% - (6)% - 35 Small Tools 1% - Total Operating Expenses 4,555 3,501 3,528 5,000 5,000 (1,472) 71% (23)% 41 Professional Services 10/0 12,900 12,539 12,000 12,000 539 104% (4)% (3)% 44 Advertising - Total Expenses 4,555 3,501 3,528 5,000 5,000 (1,472) 71% (23)% 48 Repairs and Maintenance 1% Percent of year completed MAYOR COMMUNITY PROMOTION 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 2017 ANNUAL ALLOCATED ACTUAL OVER/(UNDER) % EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 31 Supplies 744 3,707 11,454 9,035 9,035 2,419 127% 398% 209% 35 Small Tools 5,364 2,787 - - -- 51% 12% (48)% - 41 Professional Services 13,395 12,900 12,539 12,000 12,000 539 104% (4)% (3)% 44 Advertising - 51 - 450 450 (450) - - - 48 Repairs and Maintenance - - - 2,500 2,500 (2,500) - - - 49 Miscellaneous 3,582 1,800 1,910 2,015 2,015 (105) 95% (50)% 6% Total Operating Expenses 23,086 21,245 25,903 26,000 26,000 (97) 100% (8)% 22% Total Expenses 23,086 21,245 25,903 26,000 26,000 (97) 100% (8)% 22% Percent of year completed MAYOR VOTER REGISTRATION COSTS 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 2017 ANNUAL ALLOCATED ACTUAL OVER/(UNDER) % EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 51 Inter -Governmental 21,956 33,109 37,235 32,000 32,000 5,235 116% 51% 12% Total Operating Expenses 21,956 33,109 37,235 32,000 32,000 5,235 116% 51% 12% Total Expenses 21,956 33,109 37,235 32,000 32,000 5,235 116% 51% 12% Percent of year completed 54 100.00% HUMAN RESOURCES CITY OF TUKWILA GENERAL FUND EXPENDITURES YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 11 Salaries 404,342 397,101 401,717 405,299 405,299 (3,582) 99% (2)% 1% 12 Extra Labor - 6,840 - 6,000 6,000 (6,000) - - - 21 FICA 28,354 27,989 28,343 28,947 28,947 (604) 98% (1)% 1% 23 Pension-PERS/PSERS 41,090 42,947 47,397 48,653 48,653 (1,256) 97% 5% 10% 24 Industrial Insurance 1,133 1,101 1,056 1,417 1,417 (361) 74% (3)% (4)% 25 Medical & Dental 64,094 63,382 60,472 77,642 77,642 (17,170) 78% (1)% (5)% Total Salaries & Benefits 539,014 539,361 538,985 567,958 567,958 (28,973) 95% 0% (0)% 31 Supplies 8,219 9,337 12,861 14,817 14,817 (1,956) 87% 14% 38% 41 Professional Services 47,466 83,302 80,196 90,575 90,575 (10,379) 89% 75% (4)% 42 Communication 7 -- 50 50 (50) - - - 43 Travel 2,542 943 1,234 3,000 3,000 (1,766) 41% (63)% 31% 44 Advertising 3,025 6,541 3,133 6,250 6,250 (3,117) 50% 116% (52)% 45 Rentals and Leases 3,662 3,737 5,113 5,108 5,108 5 100% 2% 37% 48 Repairs and Maintenance 12,062 2,790 2,994 14,000 14,000 (11,006) 21% (77)% 7% 49 Miscellaneous 3,346 1,416 12,330 4,450 4,450 7,880 277% (58)% 771% Total Operating Expenses 80,329 108,066 117,861 138,250 138,250 (20,389) 85% 35% 9% Total Expenses 619,343 647,426 656,847 706,208 706,208 (49,361) 93% 5% 1% Percent of year completed 100.00% 55 FINANCE CITY OF TUKWILA GENERAL FUND EXPENDITURES YEAR-END DECEMBER 31, 2017 Percent of year completed 56 100.00% SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT EXPENDED 2015/2016 2016/2017 11 Salaries 988,923 986,137 1,032,821 1,053,485 1,053,485 (20,664) 98% (0)% 5% 12 Extra Labor 5,181 - 16,715 60,000 60,000 (43,285) 28% - - 13 Overtime 1,475 7,470 5,654 9,289 9,289 (3,635) 61% 406% (24)% 21 FICA 73,595 73,501 78,363 79,621 79,621 (1,258) 98% (0)% 7% 23 Pension-PERS/PSERS 100,114 110,973 122,566 127,773 127,773 (5,207) 96% 11% 10% 24 Industrial Insurance 3,350 3,265 3,076 4,235 4,235 (1,159) 73% (3)% (6)% 25 Medical & Dental 179,162 188,455 212,258 223,559 223,559 (11,301) 95% 5% 13% 26 Unemployment - - - 13,000 13,000 (13,000) - - - Total Salaries & Benefits 1,351,800 1,369,801 1,471,453 1,570,962 1,570,962 (99,509) 94% 1% 7% 31 Supplies 17,381 26,306 16,378 19,000 19,000 (2,622) 86% 51% (38)% 35 Small Tools 265 6,003 3,902 5,000 5,000 (1,098) 78% 2162% (35)% 41 Professional Services 126,741 140,365 274,791 170,000 170,000 104,791 162% 11% 96% 42 Communication 288 56 479 1,000 1,000 (521) 48% (81)% 757% 43 Travel 2,662 4,591 9,065 10,000 10,000 (935) 91% 72% 97% 45 Rentals and Leases 3,283 3,284 3,002 3,500 3,500 (498) 86% 0% (9)% 46 Insurance 338,892 338,539 353,462 351,826 351,826 1,636 100% (0)% 4% 48 Repairs and Maintenance 57,278 59,781 147,712 65,625 65,625 82,087 225% 4% 147% 49 Miscellaneous 286,823 188,902 127,826 321,900 321,900 (194,074) 40% (34)% (32)% 53 Ext Taxes, Oper. Assess 1 - 18 - - 18 - - - Total Operating Expenses 833,614 767,827 936,634 947,851 947,851 (11,217) 99% (8)% 22% Total Expenses 2,185,415 2,137,628 2,408,087 2,518,813 2,518,813 (110,726) 96% (2)% 13% Percent of year completed 56 100.00% ATTORNEY CITY OF TUKWILA GENERAL FUND EXPENDITURES YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 12 Extra Labor 2,358 2,508 2,466 5,000 5,000 (2,534) 49% 6% (2)% 21 FICA 180 192 189 355 355 (166) 53% 6% (2)% 24 Industrial Insurance 29 32 33 100 100 (67) 33% 10% 3% Total Salaries & Benefits 2,568 2,732 2,688 5,455 5,455 (2,767) 49% 6% (2)% 31 Supplies 5,527 4,830 2,590 6,000 6,000 (3,410) 43% (13)% (46)% 41 Professional Services 583,288 523,163 655,547 701,000 701,000 (45,453) 94% (10)% 25% 45 Rentals and Leases - - 2,862 2,100 2,100 762 136% - - 48 Repairs and Maintenance - -1,400 1,400 (1,400) - - - 49 Miscellaneous 57 - 1,226 1,000 1,000 226 123% - - Total Operating Expenses 588,872 527,993 662,225 711,500 711,500 (49,275) 93% (10)% 25% Total Expenses 591,440 530,725 664,913 716,955 716,955 (52,042) 93% (10)% 25% Percent of year completed 100.00% 57 RECREATION DEPARTMENT CITY OF TUKWILA GENERAL FUND EXPENDITURES YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 11 Salaries 1,283,806 1,323,933 1,335,148 1,400,656 1,400,656 (65,508) 95% 3% 1% 12 Extra Labor 437,562 446,539 475,268 532,182 532,182 (56,914) 89% 2% 6% 13 Overtime 9,063 7,846 5,928 4,179 4,179 1,749 142% (13)% (24)% 21 FICA 129,084 133,420 135,399 145,956 145,956 (10,557) 93% 3% 1% 23 Pension-PERS/PSERS 143,408 167,460 178,730 168,165 168,165 10,565 106% 17% 7% 24 Industrial Insurance 72,933 74,051 62,252 84,918 84,918 (22,666) 73% 2% (16)% 25 Medical & Dental 273,857 297,411 317,408 320,924 320,924 (3,516) 99% 9% 7% 26 Unemployment (568) (2,575) 2,584 -- 235,374 2,584 - 354% (200)% 28 Uniform/Clothing 197 - 225 230 230 (5) 98% - - Total Salaries & Benefits 2,349,343 2,448,084 2,512,942 2,657,210 2,657,210 (144,268) 95% 4% 3% 31 Supplies 132,516 130,587 129,012 137,404 137,404 (8,392) 94% (1)% (1)% 34 Items Purchased for resale 31,681 22,500 20,530 22,000 22,000 (1,470) 93% (29)% (9)% 35 Small Tools - - 10,921 11,000 11,000 (79) 99% - - 41 Professional Services 149,075 160,766 166,442 208,480 208,480 (42,038) 80% 8% 4% 42 Communication 8,186 11,528 8,089 12,150 12,150 (4,061) 67% 41% (30)% 43 Travel 5,253 5,981 18,177 13,725 13,725 4,452 132% 14% 204% 44 Advertising 17,547 11,797 11,422 22,500 22,500 (11,078) 51% (33)% (3)% 45 Rentals and Leases 49,075 31,864 34,304 48,590 48,590 (14,286) 71% (35)% 8% 48 Repairs and Maintenance 15,509 19,921 11,592 30,400 30,400 (18,808) 38% 28% (42)% 49 Miscellaneous 101,761 84,019 87,536 109,400 109,400 (21,864) 80% (17)% 4% 53 Ext Tax - - 667 - - 667 - - - 64 Machinery & Equipment 10,779 10,686 36,982 130,000 130,000 (93,018) 28% (1)% 246% Total Operating Expenses 521,381 489,649 535,675 745,649 745,649 (209,974) 72% (6)% 9% Total Expenses 2,870,724 2,937,733 3,048,617 3,402,859 3,402,859 (354,242) 90% 2% 4% Percent of year completed RECREATION DIVISION SUMMARY 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY DIVISION ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 ADMINISTRATION 313,813 314,925 367,967 481,514 481,514 (113,547) 76% 0% 17% RECREATION 1,589,867 1,668,196 449,887 462,343 462,343 (12,456) 97% 5% (73)% PRESCHOOL PROGRAM - - 83,719 79,776 79,776 3,943 105% - - YOUTH PROGRAMS - - 525,118 577,952 577,952 (52,834) 91% - - TEEN PROGRAMS - - 200,173 206,780 206,780 (6,607) 97% - - YOUTH WELLNESS AND ENRICHMEP - - 141,207 148,978 148,978 (7,771) 95% - - ADULT WELLNESS AND ENRICHMEN - - 218,531 215,044 215,044 3,487 102% - - SENIOR ADULT PROGRAMS - - 173,480 176,287 176,287 (2,807) 98% - - COMMUNITY EVENTS AND VOLUNTE 289,808 250,188 235,374 281,660 281,660 (46,286) 84% (14)% (6)% PLANNING AND BUSINESS OPS - - 363,069 460,559 460,559 (97,490) 79% - - RENTAL OPERATIONS 666,457 704,424 290,091 311,966 311,966 (21,875) 93% 6% (59)% Total Expenses 2,859,945 2,937,733 3,048,617 3,402,859 3,402,859 (354,242) 90% 3% 4% Percent of year completed 58 100.00% RECREATION ADMINISTRATION YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 11 Salaries 219,560 206,271 231,337 248,194 248,194 (16,857) 93% (6)% 12% 12 Extra Labor - 997 2,015 5,000 5,000 (2,986) 40% - 102% 13 Overtime - - - 464 464 (464) - - - 21 FICA 14,756 13,586 15,711 16,870 16,870 (1,159) 93% (8)% 16% 23 Pension-PERS/PSERS 22,254 22,955 27,046 29,797 29,797 (2,751) 91% 3% 18% 24 Industrial Insurance 500 595 1,680 1,189 1,189 491 141% 19% 182% 25 Medical & Dental 35,501 29,415 44,519 32,833 32,833 11,686 136% (17)% 51% Total Salaries & Benefits 292,571 273,819 322,308 334,347 334,347 (12,039) 96% (6)% 18% 31 Supplies 5,868 7,023 3,609 5,917 5,917 (2,308) 61% 20% (49)% 41 Professional Services 6,605 17,808 1,100 2,500 2,500 (1,400) 44% 170% (94)% 42 Communication 1,987 372 542 - - 542 - (81)% 46% 43 Travel 898 362 1,631 2,500 2,500 (869) 65% (60)% 351% 45 Rentals and Leases 2,550 2,5500% 46,197 22,930 - - - 0% - 48 Repairs and Maintenance - 99 - 2,000 2,000 (2,000) - - - 49 Miscellaneous 3,336 2,208 1,794 4,250 4,250 (2,456) 42% (34)% (19)% 64 Machinery & Equipment - 10,686 36,982 130,000 130,000 (93,018) 28% - 246% Total Operating Expenses 21,243 41,106 45,659 147,167 147,167 (101,508) 31% 94% 11% - 48 Repairs and Maintenance - - 468 - - 468 - Total Expenses 313,813 314,925 367,967 481,514 481,514 (113,547) 76% 0% 17% Percent of year completed RECREATION RECREATION 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 11 Salaries 559,030 663,211 194,049 193,608 193,608 441 100% 19% (71)% 12 Extra Labor 437,562 386,507 57,953 70,220 70,220 (12,267) 83% (12)% (85)% 13 Overtime 2,632 2,508 845 - - 845 - (5)% (66)% 21 FICA 75,727 80,068 19,082 20,093 20,093 (1,011) 95% 6% (76)% 23 Pension-PERS/PSERS 69,487 89,032 26,286 23,243 23,243 3,043 113% 28% (70)% 24 Industrial Insurance 64,002 59,921 7,490 12,256 12,256 (4,766) 61% (6)% (87)% 25 Medical & Dental 127,609 159,103 39,429 39,424 39,424 5 100% 25% (75)% 26 Unemployment (568) (2,575) 2,584 - - 2,584 - 354% (200)% Total Salaries & Benefits 1,335,481 1,437,774 347,719 358,844 358,844 (11,125) 97% 8% (76)% 31 Supplies 68,471 65,367 18,051 27,919 27,919 (9,868) 65% (5)% (72)% 34 Items Purchased for resale 9,757 (934) - - - - - (110)% - 35 Small Tools - - 7,722 11,000 11,000 (3,278) 70% - - 41 Professional Services 96,820 99,592 46,197 22,930 22,930 23,267 201% 3% (54)% 42 Communication 2,610 3,285 1,934 2,850 2,850 (916) 68% 26% (41)% 43 Travel 3,049 5,050 6,238 1,800 1,800 4,438 347% 66% 24% 44 Advertising 1,015 1,248 407 4,800 4,800 (4,394) 8% 23% (67)% 45 Rentals and Leases 484 147 - - - - - (70)% - 48 Repairs and Maintenance - - 468 - - 468 - - - 49 Miscellaneous 72,180 56,667 20,484 32,200 32,200 (11,716) 64% (21)% (64)% 53 Ext Tax - - 667 - - 667 - - - Total Operating Expenses 254,386 230,422 102,168 103,499 103,499 (1,331) 99% (9)% (56)% Total Expenses 1,589,867 1,668,196 449,887 462,343 462,343 (12,456) 97% 5% (73)% Percent of year completed 100.00% 59 RECREATION PRESCHOOL PROGRAM YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT EXPENDED 2015/2016 2016/2017 11 Salaries - - 36,588 37,245 37,245 (657) 98% - - 12 Extra Labor - - 23,073 20,900 20,900 2,173 110% - - 21 FICA - - 4,571 4,397 4,397 174 104% - - 23 Pension-PERS/PSERS- - 6,256 4,479 4,479 1,777 140% - - 24 Industrial Insurance- - 1,873 2,285 2,285 (412) 82% - - 25 Medical & Dental - - 422 370 370 52 114% - Total Salaries & Benefits - - 72,921 69,676 69,676 3,245 105% - - 31 Supplies - - 10,395 8,600 8,600 1,795 121% - - 41 Professional Services - - 2 1,000 1,000 (998) 0% - - 49 Miscellaneous - - 402 500 500 (98) 80% - - Total Operating Expenses - - 10,798 10,100 10,100 698 107% - - 79% - - Total Operating Expenses - - 52,105 72,518 72,518 (20,413) Total Expenses - - 83,719 79,776 79,776 3,943 105% - - Percent of year completed RECREATION YOUTH PROGRAMS 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) °/0 CHANGE ALLOCATED BDGT EXPENDED 2015/2016 2016/2017 11 Salaries - - 146,386 148,265 148,265 (1,879) 99% - - 12 Extra Labor - - 205,735 231,742 231,742 (26,007) 89% - - 13 Overtime - - 82- - 82 - - - 21 FICA - - 26,812 30,445 30,445 (3,633) 88% - - 23 Pension-PERS/PSERS - - 25,243 17,799 17,799 7,444 142% - - 24 Industrial Insurance - - 21,247 29,658 29,658 (8,411) 72% - - 25 Medical & Dental - - 47,509 47,525 47,525 (16) 100% - - Total Salaries & Benefits - - 473,013 505,434 505,434 (32,421) 94% - - 31 Supplies - - 20,137 32,018 32,018 (11,881) 63% - - 41 Professional Services - - 19,334 24,500 24,500 (5,166) 79% - - 49 Miscellaneous - - 12,633 16,000 16,000 (3,367) 79% - - Total Operating Expenses - - 52,105 72,518 72,518 (20,413) 72% - - Total Expenses - - 525,118 577,952 577,952 (52,834) 91% - - Percent of year completed 60 100.00% RECREATION TEEN PROGRAMS YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries - - 65,291 66,466 66,466 (1,175) 98% - - 12 Extra Labor - - 58,706 63,850 63,850 (5,144) 92% - - 21 FICA - - 9,486 9,969 9,969 (483) 95% - - 23 Pension-PERS/PSERS - - 9,219 7,980 7,980 1,239 116% - - 24 Industrial Insurance - - 6,929 8,906 8,906 (1,977) 78% - - 25 Medical & Dental - - 23,724 23,729 23,729 (5) 100% - - Total Salaries & Benefits - - 173,355 180,900 180,900 (7,545) 96% - - 31 Supplies - - 8,480 7,650 7,650 830 111% - - 41 Professional Services - - 5,001 5,050 5,050 (49) 99% - - 43 Travel - - 5,139 5,000 5,000 139 103% - - 45 Rentals and Leases - - 1,424 180 180 1,244 791% - - 49 Miscellaneous - - 6,774 8,000 8,000 (1,226) 85% - - Total Operating Expenses - - 26,818 25,880 25,880 938 104% - - Total Expenses - - 200,173 206,780 206,780 (6,607) 97% - - Percent of year completed RECREATION YOUTH WELLNESS AND ENRICHMENT 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries - - 65,328 66,598 66,598 (1,271) 98% - - 12 Extra Labor - - 16,907 12,700 12,700 4,207 133% - - 21 FICA - - 6,291 6,067 6,067 224 104% - - 23 Pension-PERS/PSERS- - 8,844 7,995 7,995 849 111% - - 24 Industrial Insurance - - 3,525 3,962 3,962 (437) 89% - - 25 Medical & Dental - - 16,451 16,456 16,456 (5) 100% - - Total Salaries & Benefits - - 117,347 113,778 113,778 3,569 103% - - 31 Supplies - - 5,809 5,600 5,600 209 104% - - 41 Professional Services - - 17,624 28,900 28,900 (11,276) 61% - - 49 Miscellaneous - - 427 700 700 (273) 61% - - Total Operating Expenses - - 23,860 35,200 35,200 (11,340) 68% - - Total Expenses - - 141,207 148,978 148,978 (7,771) 95% - - Percent of year completed 100.00% 61 RECREATION RENTALS YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 2017 ANNUAL ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED % BDGT EXPENDED 2015/2016 2016/2017 11 Salaries 357,179 337,215 -- - - - (6)% - 12 Extra Labor - 51,004 - - - - - - - 13 Overtime 4,586 4,205 -- - - - (8)% - 21 FICA 27,302 29,739 -- - - - 9% - 23 Pension-PERS/PSERS 36,580 42,570 -- - - - 16% - 24 Industrial Insurance 5,591 10,111 -- - - - 81% - 25 Medical & Dental 81,857 84,698 -- - - - 3% - 28 Uniform/Clothing 197 - -- - - - - - Total Salaries & Benefits 513,293 559,542 - -- - _ 9% _ 31 Supplies 38,567 35,817 -- - - - (7)% - 34 Items Purchased for resale 21,924 23,434 -- - - 7% - 41 Professional Services- 3,460 - - - - - - - 42 Communication 2,928 7,872 -- - - - 169% - 43 Travel 1,056 291 -- - - - (72)% - 44 Advertising 6,108 6,192 -- - - - 1% - 45 Rentals and Leases 41,938 23,943 -- 4,200 - - (43)% - 48 Repairs and Maintenance 15,509 19,822 - - - - - 28% - 49 Miscellaneous 25,133 24,050 - - - - (4)% Total Operating Expenses 153,165 144,882 - -- - - (5)% - 50,900 (15,649) 69% - - 42 Total Expenses 666,457 704,424 -- - - - 6% - Percent of year completed RECREATION ADULT WELLNESS AND ENRICHMENT 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT EXPENDED 2015/2016 2016/2017 11 Salaries - - 80,388 81,942 81,942 (1,554) 98% - - 12 Extra Labor - - 24,610 24,000 24,000 610 103% - - 13 Overtime- - 696 - - 696 - - - 21 FICA - - 7,906 7,914 7,914 (8) 100% - - 23 Pension-PERS/PSERS - - 10,824 9,837 9,837 987 110% - - 24 Industrial Insurance - - 3,557 5,054 5,054 (1,497) 70% - - 25 Medical & Dental - - 23,785 23,797 23,797 (12) 100% - - Total Salaries & Benefits - - 151,765 152,544 152,544 (779) 99% - - 31 Supplies - - 21,093 4,200 4,200 16,893 502% - - 35 Small Tools - - 3,200 - - 3,200 - - - 41 Professional Services - - 35,251 50,900 50,900 (15,649) 69% - - 42 Communication - - 3,384 - - 3,384 - - - 48 Repairs and Maintenance - - 2,529 7,200 7,200 (4,671) 35% - - 49 Miscellaneous - - 1,310 200 200 1,110 655% - - Total Operating Expenses - - 66,766 62,500 62,500 4,266 107% - - Total Expenses - - 218,531 215,044 215,044 3,487 102% - - Percent of year completed 62 100.00% RECREATION SENIOR ADULT PROGRAMS YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries- - 80,688 82,253 82,253 (1,565) 98% - - 12 Extra Labor -- 23,974 27,000 27,000 (3,026) 89% - - 21 FICA - - 7,933 8,298 8,298 (365) 96% - - 23 Pension-PERS/PSERS -- 11,931 9,875 9,875 2,056 121% - - 24 Industrial Insurance - - 3,596 5,344 5,344 (1,748) 67% - - 25 Medical & Dental -- 20,505 20,517 20,517 (12) 100% - - Total Salaries & Benefits - - 148,627 153,287 153,287 (4,660) 97% - - 31 Supplies - - 4,501 3,000 3,000 1,501 150% - - 41 Professional Services - - 3,840 5,900 5,900 (2,060) 65% - - 43 Travel - - 3,520 2,100 2,100 1,420 168% - - 49 Miscellaneous - - 12,993 12,000 12,000 993 108% - - Total Operating Expenses - - 24,853 23,000 23,000 1,853 108% - - (16)% (3)% Total Salaries & Benefits 207,998 176,950 168,184 Total Expenses - - 173,480 176,287 176,287 (2,807) 98% - - Percent of year completed RECREATION COMMUNITY EVENTS AND VOLUNTEERS 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 11 Salaries 148,037 117,236 110,196 111,432 111,432 (1,236) 99% (21)% (6)% 12 Extra Labor - 8,032 6,310 15,150 15,150 (8,840) 42% - (21)% 13 Overtime 1,845 1,133 1,943 2,322 2,322 (379) 84% (39)% 72% 21 FICA 11,298 10,027 8,607 9,467 9,467 (860) 91% (11)% (14)% 23 Pension-PERS/PSERS 15,087 12,902 13,786 13,377 13,377 409 103% (14)% 7% 24 Industrial Insurance 2,841 3,424 3,806 3,780 3,780 26 101% 21% 11% 25 Medical & Dental 28,889 24,195 23,536 21,382 21,382 2,154 110% (16)% (3)% Total Salaries & Benefits 207,998 176,950 168,184 176,910 176,910 (8,726) 95% (15)% (5)% 31 Supplies 19,610 22,381 16,737 25,400 25,400 (8,663) 66% 14% (25)% 41 Professional Services 45,650 39,906 37,942 58,400 58,400 (20,458) 65% (13)% (5)% 42 Communication 661 - - 500 500 (500) - - - 43 Travel 250 278 358 600 600 (242) 60% 11% 29% 44 Advertising 10,423 4,356 4,762 10,500 10,500 (5,738) 45% (58)% 9% 45 Rentals and Leases 4,103 5,224 5,706 6,800 6,800 (1,094) 84% 27% 9% 49 Miscellaneous 1,112 1,093 1,685 2,550 2,550 (865) 66% (2)% 54% Total Operating Expenses 81,809 73,239 67,191 104,750 104,750 (37,559) 64% (10)% (8)% Total Expenses 289,808 250,188 235,374 281,660 281,660 (46,286) 84% (14)% (6)% Percent of year completed 100.00% 63 RECREATION PLANNING AND BUSINESS OPERATIONS YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT °/ EXPENDED 2015/2016 2016/2017 11 Salaries - - 201,446 237,624 237,624 (36,178) 85% - - 13 Overtime - - 1,142 464 464 678 246% - - 21 FICA - - 15,381 18,119 18,119 (2,738) 85% - - 23 Pension-PERS/PSERS- - 20,675 28,529 28,529 (7,854) 72% - - 24 Industrial Insurance- - 2,061 3,440 3,440 (1,379) 60% - - 25 Medical & Dental- - 46,322 63,043 63,043 (16,721) 73% - - 28 Uniform/Clothing- - 225 230 230 (5) 98% - - Total Salaries & Benefits - - 287,253 351,449 351,449 (64,196) 82% - - 31 Supplies - - 10,194 6,800 6,800 3,394 150% - - 41 Professional Services - - 151 3,000 3,000 (2,849) 5% - - 42 Communication - - 2,229 8,800 8,800 (6,571) 25% - - 43 Travel - - 1,026 1,400 1,400 (374) 73% - - 44 Advertising- - - 500 500 (500) - - - 45 Rentals and Leases - - 26,823 39,610 39,610 (12,787) 68% - - 48 Repairs and Maintenance - - 7,855 19,700 19,700 (11,845) 40% - - 49 Miscellaneous - - 27,538 29,300 29,300 (1,762) 94% - - Total Operating Expenses - - 75,816 109,110 109,110 (33,294) 69% - - Total Expenses - - 363,069 460,559 460,559 (97,490) 79% - - Percent of year completed 64 100.00% RECREATION RENTAL OPERATIONS YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 11 Salaries 357,179 337,215 123,451 127,029 127,029 (3,578) 97% (6)% (63)% 12 Extra Labor- 51,004 55,986 61,620 61,620 (5,634) 91% - 10% 13 Overtime 4,586 4,205 1,082 929 929 153 116% (8)% (74)% 21 FICA 27,302 29,739 13,619 14,317 14,317 (698) 95% 9% (54)% 23 Pension-PERS/PSERS 36,580 42,570 18,619 15,254 15,254 3,365 122% 16% (56)% 24 Industrial Insurance 5,591 10,111 6,488 9,044 9,044 (2,556) 72% 81% (36)% 25 Medical & Dental 81,857 84,698 31,206 31,848 31,848 (642) 98% 3% (63)% 28 Uniform/Clothing 197 - -- - - - - - Total Salaries & Benefits 513,293 559,542 250,450 260,041 260,041 (9,591) 96% 9% (55)% 31 Supplies 38,567 35,817 10,005 10,300 10,300 (295) 97% (7)% (72)% 34 Items Purchased for resale 21,924 23,434 20,530 22,000 22,000 (1,470) 93% 7% (12)% 41 Professional Services- 3,460 - 5,400 5,400 (5,400) - - - 42 Communication 2,928 7,872 -- - - 169% - 43 Travel 1,056 291 264 325 325 (61) 81% (72)% (9)% 44 Advertising 6,108 6,192 6,253 6,700 6,700 (447) 93% 1% 1% 45 Rentals and Leases 41,938 23,943 351 2,000 2,000 (1,649) 18% (43)% (99)% 48 Repairs and Maintenance 15,509 19,822 741 1,500 1,500 (759) 49% 28% (96)% 49 Miscellaneous 25,133 24,050 1,497 3,700 3,700 (2,203) 40% (4)% (94)% Total Operating Expenses 153,165 144,882 39,641 51,925 51,925 (12,284) 76% (5)% (73)% Total Expenses 666,457 704,424 290,091 311,966 311,966 (21,875) 93% 6% (59)% Percent of year completed 100.00% 65 COMMUNITY DEVELOPMENT CITY OF TUKWILA GENERAL FUND EXPENDITURES YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) ACTUAL % CHANGE ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries 1,760,889 1,934,610 2,028,438 2,108,057 2,108,057 (79,619) 96% 10% 5% 12 Extra Labor 98,192 66,250 53,079 51,074 51,074 2,005 104% (33)% (20)% 13 Overtime 6,103 3,165 6,796 11,094 11,094 (4,298) 61% (48)% 115% 21 FICA 139,893 149,893 156,066 166,064 166,064 (9,998) 94% 7% 4% 23 Pension-PERS/PSERS 184,837 219,685 243,041 254,047 254,047 (11,006) 96% 19% 11% 24 Industrial Insurance 13,543 15,261 15,762 23,960 23,960 (8,198) 66% 13% 3% 25 Medical & Dental 292,722 343,748 369,897 417,425 417,425 (47,528) 89% 17% 8% 26 Unemployment 351 - -- 95% - - - - - 28 Uniform/Clothing 99 551 610 2,975 2,975 (2,365) 21% 459% 11% Total Salaries & Benefits 2,496,628 2,733,164 2,873,690 3,034,696 3,034,696 (161,006) 95% 9% 5% 31 Supplies 45,774 35,947 61,802 37,180 37,180 24,622 166% (21)% 72% 35 Small Tools 439 - 181 500 500 (319) 36% - - 41 Professional Services 389,705 223,024 242,200 253,400 253,400 (11,200) 96% (43)% 9% 42 Communication 4,056 4,548 9,633 6,500 6,500 3,133 148% 12% 112% 43 Travel 5,887 5,682 5,054 13,800 13,800 (8,746) 37% (3)% (11)% 44 Advertising 411 - 303 - - 303 - - - 45 Rentals and Leases 19,604 17,551 16,836 12,800 12,800 4,036 132% (10)% (4)% 47 Public Utilities 911 1,704 2,662 2,500 2,500 162 106% 87% 56% 48 Repairs and Maintenance 52,190 60,192 11,404 51,185 51,185 (39,781) 22% 15% (81)% 49 Miscellaneous 69,887 112,657 51,852 152,777 152,777 (100,925) 34% 61% (54)% 51 Inter -Governmental 11,264 15,408 7,642 8,000 8,000 (359) 96% 37% (50)% 53 Ext Taxes, Oper Assess 1 1 289 - - 289 - 100% 23960% Total Operating Expenses 600,129 476,715 409,857 538,642 538,642 (128,785) 76% (21)% (14)% Total Expenses 3,096,757 3,209,879 3,283,547 3,573,338 3,573,338 (289,791) 92% 4% 2% Percent of year completed COMMUNITY DEVELOPMENT DIVISION SUMMARY 100.00% YEAR-END DECEMBER 31, 2017 Percent of year completed 66 100.00% ACTUAL BUDGET COMPARISON OF RESULTS ACTUAL SUMMARY BY DIVISION OVER/(UNDER) % CHANGE 2017 ALLOCATED % 2015 2016 2017 2017 ANNUAL ALLOCATED BDGT EXPENDED 2015/2016 2016/2017 ADMINISTRATION 350,136 341,670 353,189 363,988 363,988 (10,799) 97% (2)% 3% CODE ENFORCEMENT 359,524 392,069 389,566 469,930 469,930 (80,364) 83% 9% (1)% PERMIT CENTER 442,945 445,636 359,905 399,556 399,556 (39,651) 90% 1% (19)% BUILDING, PERMIT AND PLAN REVIEN 621,449 723,733 714,434 815,025 815,025 (100,591) 88% 16% (1)% PLANNING 1,221,395 1,036,220 1,169,715 1,233,070 1,233,070 (63,355) 95% (15)% 13% RECYCLING PROGRAM 48,526 44,951 45,304 46,000 46,000 (696) 98% (7)% 1% TDM PROGRAM 52,783 225,600 251,434 245,769 245,769 5,665 102% 327% 11% Total Expenses 3,096,757 3,209,879 3,283,547 3,573,338 3,573,338 (289,791) 92% 4% 2% Percent of year completed 66 100.00% COMMUNITY DEVELOPMENT ADMINISTRATION YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries 223,474 226,899 231,832 230,470 230,470 1,362 101% 2% 2% 13 Overtime 725 - 2,409 1,114 1,114 1,295 216% - - 21 FICA 15,142 15,196 16,128 15,422 15,422 706 105% 0% 6% 23 Pension-PERS/PSERS 22,748 25,251 27,874 27,668 27,668 206 101% 11% 10% 24 Industrial Insurance 545 583 526 706 706 (180) 75% 7% (10)% 25 Medical & Dental 48,123 43,643 41,659 48,628 48,628 (6,969) 86% (9)% (5)% Total Salaries & Benefits 310,758 311,572 320,428 324,008 324,008 (3,580) 99% 0% 3% 31 Supplies 19,359 16,103 21,268 9,680 9,680 11,588 220% (17)% 32% 41 Professional Services 11,258 750 107 13,000 13,000 (12,893) 1% (93)% (86)% 43 Travel 831 2,042 824 500 500 324 165% 146% (60)% 45 Rentals and Leases 5,377 7,590 4,573 4,800 4,800 (227) 95% 41% (40)% 48 Repairs and Maintenance 943 1,289 1,247 500 500 747 249% 37% (3)% 49 Miscellaneous 1,610 2,323 4,453 11,500 11,500 (7,047) 39% 44% 92% 53 Ext Taxes, Assessments 1 1 289 - - 289 - 100% 23960% Total Operating Expenses 39,379 30,098 32,761 39,980 39,980 (7,219) 82% (24)% 9% 49 Miscellaneous 1,154 1,099 9,650 53,427 53,427 (43,777) 18% (5)% 778% Total Expenses 350,136 341,670 353,189 363,988 363,988 (10,799) 97% (2)% 3% Percent of year completed COMMUNITY DEVELOPMENT CODE ENFORCEMENT 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries 232,376 242,138 247,096 267,047 267,047 (19,951) 93% 4% 2% 12 Extra Labor - 17,540 980 5,574 5,574 (4,594) 18% - (94)% 13 Overtime 2,169 - 145 2,786 2,786 (2,641) 5% - - 21 FICA 17,943 19,865 19,162 21,146 21,146 (1,984) 91% 11% (4)% 23 Pension-PERS/PSERS 23,935 28,173 27,996 31,766 31,766 (3,770) 88% 18% (1)% 24 Industrial Insurance 6,165 6,354 5,421 8,732 8,732 (3,311) 62% 3% (15)% 25 Medical & Dental 35,728 56,159 62,851 68,628 68,628 (5,777) 92% 57% 12% 28 Uniform/Clothing - 392 428 475 475 (47) 90% - 9% Total Salaries & Benefits 318,315 370,622 364,079 406,154 406,154 (42,075) 90% 16% (2)% 31 Supplies 329 1,963 5,135 500 500 4,635 1027% 496% 162% 41 Professional Services 26,955 8,905 68 - - 68 - (67)% (99)% 42 Communication 2,881 3,062 2,592 3,000 3,000 (408) 86% 6% (15)% 43 Travel 1,173 39 1,003 600 600 403 167% (97)% 2472% 45 Rentals and Leases 7,805 4,675 4,378 3,749 3,749 629 117% (40)% (6)% 47 Public Utilities 911 1,704 2,662 2,500 2,500 162 106% 87% 56% 49 Miscellaneous 1,154 1,099 9,650 53,427 53,427 (43,777) 18% (5)% 778% Total Operating Expenses 41,209 21,447 25,488 63,776 63,776 (38,288) 40% (48)% 19% Total Expenses 359,524 392,069 389,566 469,930 469,930 (80,364) 83% 9% (1)% Percent of year completed 100.00% 67 COMMUNITY DEVELOPMENT PERMIT CENTER YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries 243,475 247,083 204,989 205,279 205,279 (290) 100% 1% (17)% 13 Overtime - 110 116 1,847 1,847 (1,731) 6% - 5% 21 FICA 18,628 18,912 15,567 15,857 15,857 (290) 98% 2% (18)% 23 Pension-PERS/PSERS 23,932 27,292 24,311 24,651 24,651 (340) 99% 14% (11)% 24 Industrial Insurance 1,031 1,007 742 1,059 1,059 (317) 70% (2)% (26)% 25 Medical & Dental 57,135 65,671 59,947 60,663 60,663 (716) 99% 15% (9)% Total Salaries & Benefits 344,202 360,074 305,671 309,356 309,356 (3,685) 99% 5% (15)% 31 Supplies 2,357 2,227 2,475 3,000 3,000 (525) 83% (6)% 11% 41 Professional Services 24,001 7,013 23,398 10,000 10,000 13,398 234% (71)% 234% 42 Communication - 493 622 - - 622 - - 26% 43 Travel 1,913 730 796 3,700 3,700 (2,904) 22% (62)% 9% 48 Repairs and Maintenance 43,116 50,800 5,920 42,000 42,000 (36,080) 14% 18% (88)% 49 Miscellaneous 27,356 24,301 21,024 31,500 31,500 (10,476) 67% (11)% (13)% Total Operating Expenses 98,743 85,563 54,234 90,200 90,200 (35,966) 60% (13)% (37)% 48 Repairs and Maintenance - - - 550 550 (550) - - - Total Expenses 442,945 445,636 359,905 399,556 399,556 (39,651) 90% 1% (19)% Percent of year completed COMMUNITY DEVELOPMENT BUILDING, PERMIT AND PLAN REVIEW 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries 294,319 389,918 436,254 494,054 494,054 (57,800) 88% 32% 12% 13 Overtime 2,292 2,485 2,853 3,500 3,500 (647) 82% 8% 15% 21 FICA 22,340 29,665 33,253 38,027 38,027 (4,774) 87% 33% 12% 23 Pension-PERS/PSERS 30,099 43,314 50,949 60,553 60,553 (9,604) 84% 44% 18% 24 Industrial Insurance 3,008 4,404 5,968 9,261 9,261 (3,293) 64% 46% 36% 25 Medical & Dental 52,471 70,095 85,020 104,579 104,579 (19,559) 81% 34% 21% 28 Uniform/Clothing 99 159 183 2,500 2,500 (2,317) 7% 61% 15% Total Salaries & Benefits 404,627 540,040 614,480 712,474 712,474 (97,994) 86% 33% 14% 31 Supplies 7,597 5,489 2,078 3,000 3,000 (922) 69% (28)% (62)% 35 Small Tools 439 - 181 500 500 (319) 36% - - 41 Professional Services 179,163 145,022 79,015 83,400 83,400 (4,385) 95% (19)% (46)% 42 Communication 662 993 6,420 500 500 5,920 1284% 50% 547% 43 Travel 195 817 336 1,500 1,500 (1,164) 22% 319% (59)% 45 Rentals and Leases 6,422 5,287 7,885 4,251 4,251 3,634 185% (18)% 49% 48 Repairs and Maintenance - - - 550 550 (550) - - - 49 Miscellaneous 22,344 26,085 4,039 8,850 8,850 (4,811) 46% 17% (85)% Total Operating Expenses 216,822 183,693 99,954 102,551 102,551 (2,597) 97% (15)% (46)% Total Expenses 621,449 723,733 714,434 815,025 815,025 (100,591) 88% 16% (1)% Percent of year completed 68 100.00% COMMUNITY DEVELOPMENT PLANNING YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries 757,437 739,180 800,489 794,661 794,661 5,828 101% (2)% 8% 12 Extra Labor 68,813 12,993 11,347 45,500 45,500 (34,153) 25% (81)% (13)% 13 Overtime 917 570 1,273 1,847 1,847 (574) 69% (38)% 123% 21 FICA 62,900 56,815 60,716 66,697 66,697 (5,981) 91% (10)% 7% 23 Pension-PERS/PSERS 80,147 81,668 94,364 95,419 95,419 (1,055) 99% 2% 16% 24 Industrial Insurance 2,616 2,246 2,294 3,000 3,000 (706) 76% (14)% 2% 25 Medical & Dental 98,195 99,217 110,779 116,811 116,811 (6,032) 95% 1% 12% 26 Unemployment 351 - -- 30,000 - - - - - Total Salaries & Benefits 1,071,377 992,689 1,081,264 1,123,935 1,123,935 (42,671) 96% (7)% 9% 31 Supplies 4,551 4,932 6,106 8,000 8,000 (1,894) 76% 8% 24% 41 Professional Services 124,188 19,880 70,734 64,000 64,000 6,734 111% (84)% 256% 42 Communication 42 - - 3,000 3,000 (3,000) - - - 43 Travel 974 749 1,918 2,000 2,000 (82) 96% (23)% 156% 48 Repairs and Maintenance 8,132 8,104 4,237 8,135 8,135 (3,898) 52% (0)% (48)% 49 Miscellaneous 12,130 9,866 5,456 24,000 24,000 (18,544) 23% (19)% (45)% Total Operating Expenses 150,018 43,531 88,451 109,135 109,135 (20,684) 81% (71)% 103% Total Expenses 1,221,395 1,036,220 1,169,715 1,233,070 1,233,070 (63,355) 95% (15)% 13% Percent of year completed COMMUNITY DEVELOPMENT RECYCLING PROGRAM 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries 9,693 10,531 5,902 - - 5,902 - 9% (44)% 21 FICA 684 730 436 - - 436 - 7% (40)% 23 Pension-PERS/PSERS 959 1,177 707 - - 707 - 23% (40)% 24 Industrial Insurance 31 36 22 - - 22 - 17% (41)% 25 Medical & Dental 1,068 913 49 - - 49 - (14)% (95)% Total Salaries & Benefits 12,435 13,389 7,116 - - 7,116 - 8% (47)% 31 Supplies 11,579 4,009 6,194 9,000 9,000 (2,806) 69% (65)% 55% 41 Professional Services 20,319 21,933 28,284 30,000 30,000 (1,716) 94% 8% 29% 42 Communication 471 - -- - - - - - 44 Advertising 411 - 303 - - 303 - - - 49 Miscellaneous 3,309 5,620 3,407 7,000 7,000 (3,593) 49% 70% (39)% Total Operating Expenses 36,090 31,562 38,188 46,000 46,000 (7,812) 83% (13)% 21% Total Expenses 48,526 44,951 45,304 46,000 46,000 (696) 98% (7)% 1% Percent of year completed 100.00% 69 COMMUNITY DEVELOPMENT TDM PROGRAM YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 11 Salaries 115 78,861 101,876 116,546 116,546 (14,670) 87% 68727% 29% 12 Extra Labor 29,378 35,717 40,752 - - 40,752 - 22% 14% 21 FICA 2,256 8,709 10,804 8,915 8,915 1,889 121% 286% 24% 23 Pension-PERS/PSERS 3,017 12,810 16,840 13,990 13,990 2,850 120% 325% 31% 24 Industrial Insurance 147 630 789 1,202 1,202 (413) 66% 329% 25% 25 Medical & Dental 2 8,050 9,591 18,116 18,116 (8,525) 53% 484830% 19% Total Salaries & Benefits 34,914 144,778 180,652 158,769 158,769 21,883 114% 315% 25% 31 Supplies- 1,225 18,546 4,000 4,000 14,546 464% - 1414% 41 Professional Services 3,821 19,522 40,593 53,000 53,000 (12,407) 77% 411% 108% 43 Travel 800 1,305 177 5,500 5,500 (5,323) 3% 63% (86)% 49 Miscellaneous 1,984 43,361 3,823 16,500 16,500 (12,677) 23% 2085% (91)% 51 Inter -Governmental 11,264 15,408 7,642 8,000 8,000 (359) 96% 37% (50)% Total Operating Expenses 17,869 80,821 70,781 87,000 87,000 (16,219) 81% 352% (12)% Total Expenses 52,783 225,600 251,434 245,769 245,769 5,665 102% 327% 11% Percent of year completed 70 100.00% MUNICIPAL COURT CITY OF TUKWILA GENERAL FUND EXPENDITURES YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT EXPENDED 2015/2016 2016/2017 11 Salaries 696,865 700,436 756,510 756,312 756,312 198 100% 1% 8% 12 Extra Labor 10,494 20,547 558 4,180 4,180 (3,622) 13% 96% (97)% 13 Overtime 889 2,518 - 4,661 4,661 (4,661) - 183% - 21 FICA 52,452 53,853 56,413 57,112 57,112 (699) 99% 3% 5% 23 Pension-PERS/PSERS 72,792 81,080 90,172 90,616 90,616 (444) 100% 11% 11% 24 Industrial Insurance 2,720 2,758 2,605 3,477 3,477 (873) 75% 1% (6)% 25 Medical & Dental 141,397 152,270 163,622 185,542 185,542 (21,920) 88% 8% 7% 26 Unemployment- 1,930 - - - - - - - Total Salaries & Benefits 977,610 1,015,392 1,069,880 1,101,900 1,101,900 (32,020) 97% 4% 5% 31 Supplies 13,704 12,446 15,234 14,283 14,283 951 107% (9)% 22% 35 Small Tools 2,932 542 953 - - 953 - (82)% 76% 41 Professional Services 90,196 97,928 97,904 105,000 105,000 (7,096) 93% 9% (0)% 42 Communication 6,777 5,186 9,083 24,150 24,150 (15,067) 38% (23)% 75% 43 Travel 6,737 3,419 9,391 10,000 10,000 (609) 94% (49)% 175% 45 Rentals and Leases 2,087 2,244 7,653 2,000 2,000 5,653 383% 8% 241% 48 Repairs and Maintenance 294 521 348 2,300 2,300 (1,952) 15% 77% (33)% 49 Miscellaneous 23,444 17,723 22,729 23,170 23,170 (441) 98% (24)% 28% 53 Ext Taxes, Assessments 2 - - 5 5 (5) - - - 64 Miscellaneous 70,275 - - 25,000 25,000 (25,000) - - - Total Operating Expenses 216,449 140,008 163,294 205,908 205,908 (42,614) 79% (35)% 17% Total Expenses 1,194,059 1,155,400 1,233,173 1,307,808 1,307,808 (74,635) 94% (3)% 7% Percent of year completed 108.33% 71 POLICE CITY OF TUKWILA GENERAL FUND EXPENDITURES YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT EXPENDED 2015/2016 2016/2017 11 Salaries 8,473,572 8,418,712 8,700,593 9,003,291 9,003,291 (302,698) 97% (1)% 3% 12 Extra Labor -- 2,147,558 858 - - 858 - - - 13 Overtime 1,006,111 925,216 845,730 928,495 928,495 (82,765) 91% (8)% (9)% 15 Holiday/Kelly Payoff - 207,947 211,499 201,063 201,063 10,436 105% - 2% 21 FICA 707,583 714,068 736,012 756,032 756,032 (20,020) 97% 1% 3% 22 Pension-LEOFF 2 452,387 434,207 450,010 472,077 472,077 (22,068) 95% (4)% 4% 23 Pension-PERS/PSERS 113,944 130,199 143,903 146,051 146,051 (2,148) 99% 14% 11% 24 Industrial Insurance 198,661 212,221 189,411 273,809 273,809 (84,398) 69% 7% (11)% 25 Medical & Dental 1,759,880 1,838,770 1,792,979 1,933,791 1,933,791 (140,812) 93% 4% (2)% 26 Unemployment 143 12,871 8,932 -- 118,852 8,932 - 8895% (31)% Total Salaries & Benefits 12,712,281 12,894,210 13,079,927 13,714,609 13,714,609 (634,682) 95% 1% 1% 31 Supplies 173,923 236,759 273,755 180,850 180,850 92,905 151% 36% 16% 35 Small Tools 7,592 629 41,127 15,600 15,600 25,527 264% (92)% 6436% 41 Professional Services 61,181 63,438 52,781 70,000 70,000 (17,219) 75% 4% (17)% 42 Communication 89,997 105,106 116,565 121,000 121,000 (4,435) 96% 17% 11% 43 Travel 39,493 52,985 47,434 41,880 41,880 5,554 113% 34% (10)% 44 Advertising - 811 453 1,500 1,500 (1,047) 30% - (44)% 45 Rentals and Leases 1,120,521 873,932 795,836 896,843 896,843 (101,007) 89% (22)% (9)% 46 Insurance 240,000 240,000 230,223 230,223 230,223- 100% 0% (4)% 47 Public Utilities 2,832 2,518 3,499 - - 3,499 - (11)% 39% 48 Repairs and Maintenance 177,439 153,985 65,943 188,922 188,922 (122,979) 35% (13)% (57)% 49 Miscellaneous 76,427 71,454 83,057 79,641 79,641 3,416 104% (7)% 16% 51 Inter -Governmental 2,211,149 2,453,692 2,690,518 2,747,024 2,747,024 (56,506) 98% 11% 10% 64 Machinery & Equipment - 706,179 (0) -- (0) - - (100)% Total Operating Expenses 4,200,553 4,961,487 4,401,191 4,573,483 4,573,483 (172,292) 96% 18% (11)% Total Expenses 16,912,835 17,855,697 17,481,118 18,288,092 18,288,092 (806,974) 96% 6% (2)% Percent of year completed POLICE DIVISION SUMMARY 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY DIVISION ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT EXPENDED 2015/2016 2016/2017 ADMINISTRATION 1,632,772 2,338,192 1,944,349 1,794,634 1,794,634 149,715 108% 43% (17)% INVESTIGATION 2,194,099 2,281,507 2,149,103 2,147,558 2,147,558 1,545 100% 4% (6)% PATROL 6,488,340 6,387,402 6,382,306 6,506,261 6,506,261 (123,955) 98% (2)% (0)% RECORDS/EVIDENCE 990,866 1,119,000 1,112,197 1,217,212 1,217,212 (105,015) 91% 13% (1)% ANTI-CRIME 812,696 642,153 812,805 846,734 846,734 (33,929) 96% (21)% 27% PROFESSIONAL STANDARDS 1,688,764 1,754,667 1,465,834 2,021,287 2,021,287 (555,453) 73% 4% (16)% TRAINING 303,954 280,342 286,589 287,102 287,102 (513) 100% (8)% 2% TRAFFIC 568,804 576,865 525,322 591,180 591,180 (65,858) 89% 1% (9)% FACILITIES -- 112,170 120,000 120,000 (7,830) 93% - - PRISONER CARE & CUSTODY 1,263,902 1,345,809 1,481,620 1,509,914 1,509,914 (28,294) 98% 6% 10% ANIMAL SERVICES 70,735 108,136 111,892 118,852 118,852 (6,960) 94% 53% 3% COMMUNICATION, DISPATCH 897,903 1,015,006 1,096,931 1,127,358 1,127,358 (30,427) 97% 13% 8% SPECIAL SERVICES UNIT - 6,619 - - - - - - - Total Expenses 16,912,835 17,855,697 17,481,118 18,288,092 18,288,092 (806,974) 96% 6% (2)% Percent of year completed 72 100.00% POLICE ADMINISTRATION YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries 908,665 904,689 1,113,076 929,989 929,989 183,087 120% (0)% 23% 12 Extra Labor -- 213,719 858 - - 858 - - - 13 Overtime 2,102 - 903 2,923 2,923 (2,020) 31% - - 21 FICA 61,443 59,150 78,187 62,064 62,064 16,123 126% (4)% 32% 22 Pension-LEOFF 43,400 41,221 46,434 46,693 46,693 (259) 99% (5)% 13% 23 Pension-PERS/PSERS 7,451 8,071 18,023 8,855 8,855 9,168 204% 8% 123% 24 Industrial Insurance 12,767 13,047 13,301 18,294 18,294 (4,993) 73% 2% 2% 25 Medical & Dental 130,766 128,512 166,722 155,097 155,097 11,625 107% (2)% 30% 26 Unemployment -- 7,091 7,979 - - 7,979 - - - Total Salaries & Benefits 1,166,595 1,154,691 1,445,484 1,223,915 1,223,915 221,569 118% (1)% 25% 31 Supplies 23,938 21,423 24,987 24,000 24,000 987 104% (11)% 17% 35 Small Tools - 272 6,151 -- 5,000 6,151 - - 2165% 41 Professional Services 9,180 10,900 21,770 15,000 15,000 6,770 145% 19% 100% 42 Communication 28,713 38,534 87,948 121,000 121,000 (33,052) 73% 34% 128% 43 Travel 4,946 5,471 5,866 10,000 10,000 (4,134) 59% 11% 7% 44 Advertising - 798 - 1,100 1,100 (1,100) - - - 45 Rentals and Leases 60,856 55,543 48,489 61,478 61,478 (12,989) 79% (9)% (13)% 46 Insurance 240,000 240,000 230,223 230,223 230,223 - 100% 0% (4)% 48 Repairs and Maintenance 84,930 86,261 53,251 86,518 86,518 (33,267) 62% 2% (38)% 49 Miscellaneous 3,531 4,925 5,448 5,500 5,500 (52) 99% 39% 11% 51 Inter -Governmental 10,084 19,814 14,732 15,900 15,900 (1,168) 93% 96% (26)% 64 Machinery & Equipment - 699,559 (0) -- (0) - - (100)% Total Operating Expenses 466,177 1,183,501 498,865 570,719 570,719 (71,854) 87% 154% (58)% Total Expenses 1,632,772 2,338,192 1,944,349 1,794,634 1,794,634 149,715 108% 43% (17)% Percent of year completed POLICE INVESTIGATION 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries 1,314,232 1,403,743 1,383,377 1,319,637 1,319,637 63,740 105% 7% (1)% 13 Overtime 165,726 213,719 150,608 173,542 173,542 (22,934) 87% 29% (30)% 21 FICA 110,613 121,185 116,672 113,950 113,950 2,722 102% 10% (4)% 22 Pension-LEOFF 70,312 77,376 73,468 72,920 72,920 548 101% 10% (5)% 23 Pension-PERS/PSERS 13,104 14,586 15,903 15,918 15,918 (15) 100% 11% 9% 24 Industrial Insurance 31,190 36,258 29,504 41,629 41,629 (12,125) 71% 16% (19)% 25 Medical & Dental 238,515 249,748 242,490 264,160 264,160 (21,670) 92% 5% (3)% Total Salaries & Benefits 1,943,692 2,116,615 2,012,021 2,001,756 2,001,756 10,265 101% 9% (5)% 31 Supplies 13,764 7,091 29,313 12,000 12,000 17,313 244% (48)% 313% 41 Professional Services 4,172 3,404 11,957 4,000 4,000 7,957 299% (18)% 251% 42 Communication 1,034 474 7,227 -- 7,227 - (54)% 1425% 43 Travel 7,409 6,351 6,246 5,000 5,000 1,246 125% (14)% (2)% 45 Rentals and Leases 216,206 131,496 79,894 112,302 112,302 (32,408) 71% (39)% (39)% 47 Public Utilities 1,350 1,396 1,338 -- 1,338 - 3% (4)% 48 Repairs and Maintenance 5,656 13,780 330 9,000 9,000 (8,670) 4% 144% (98)% 49 Miscellaneous 816 901 777 3,500 3,500 (2,723) 22% 10% (14)% Total Operating Expenses 250,407 164,892 137,082 145,802 145,802 (8,720) 94% (34)% (17)% Total Expenses 2,194,099 2,281,507 2,149,103 2,147,558 2,147,558 1,545 100% 4% (6)% Percent of year completed 100.00% 73 POLICE PATROL YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries 3,661,485 3,456,590 3,596,262 3,599,974 3,599,974 (3,712) 100% (6)% 4% 13 Overtime 459,221 408,792 441,041 553,184 553,184 (112,143) 80% (11)% 8% 15 Holiday Pay - 207,947 211,499 201,063 201,063 10,436 105% - 2% 21 FICA 311,686 310,135 323,558 325,928 325,928 (2,370) 99% (0)% 4% 22 Pension-LEOFF 232,170 209,342 224,608 224,945 224,945 (337) 100% (10)% 7% 23 Pension-PERS/PSERS 2,488 5,400 6,154 6,110 6,110 44 101% 117% 14% 24 Industrial Insurance 102,515 107,152 98,411 131,570 131,570 (33,159) 75% 5% (8)% 25 Medical & Dental 890,724 920,054 855,540 843,096 843,096 12,444 101% 3% (7)% 26 Unemployment - 3,093 (332) -- 29,400 (332) - - (111)% Total Salaries & Benefits 5,660,289 5,628,505 5,756,741 5,885,870 5,885,870 (129,129) 98% (1)% 2% 31 Supplies 45,628 105,280 117,360 59,450 59,450 57,910 197% 131% 11% 35 Small Tools 7,592 358 24,848 600 600 24,248 4141% (95)% 6846% 41 Professional Services 2,825 4,970 3,662 8,000 8,000 (4,338) 46% 76% (26)% 42 Communication 48,069 51,885 5,471 -- - 5,471 - 8% (89)% 43 Travel 269 349 170 500 500 (330) 34% 30% (51)% 45 Rentals and Leases 645,512 550,562 470,934 482,337 482,337 (11,403) 98% (15)% (14)% 48 Repairs and Maintenance 69,373 39,240 1,768 65,404 65,404 (63,636) 3% (43)% (95)% 49 Miscellaneous 8,784 6,253 1,353 4,100 4,100 (2,747) 33% (29)% (78)% Total Operating Expenses 828,050 758,896 625,566 620,391 620,391 5,175 101% (8)% (18)% Total Expenses 6,488,340 6,387,402 6,382,306 6,506,261 6,506,261 (123,955) 98% (2)% (0)% Percent of year completed POLICE RECORDS/EVIDENCE 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries 619,104 710,267 719,322 785,175 785,175 (65,853) 92% 15% 1% 13 Overtime 68,263 45,205 41,542 32,248 32,248 9,294 129% (34)% (8)% 21 FICA 51,929 57,088 57,699 60,929 60,929 (3,230) 95% 10% 1% 23 Pension-PERS/PSERS 67,963 83,981 89,458 97,109 97,109 (7,651) 92% 24% 7% 24 Industrial Insurance 3,004 3,391 3,164 4,975 4,975 (1,811) 64% 13% (7)% 25 Medical & Dental 123,639 145,446 145,009 167,376 167,376 (22,367) 87% 18% (0)% 26 Unemployment 143 9,778 1,285 -- 1,285 - 6733% (87)% Total Salaries & Benefits 934,044 1,055,156 1,057,480 1,147,812 17,812 (90,332) 92% 13% 0% 31 Supplies 26,215 32,466 15,467 29,400 29,400 (13,933) 53% 24% (52)% 35 Small Tools -- 10,128 15,000 15,000 (4,872) 68% - - 41 Professional Services 7,153 6,234 595 9,000 9,000 (8,405) 7% (13)% (90)% 42 Communication 7,979 4,454 6,109 - - 6,109 - (44)% 37% 43 Travel - 1,469 1,197 - - 1,197 - - (19)% 45 Rentals and Leases 4,584 6,491 3,167 - - 3,167 - 42% (51)% 48 Repairs and Maintenance 10,545 12,047 9,257 13,500 13,500 (4,243) 69% 14% (23)% 49 Miscellaneous 345 683 8,796 2,500 2,500 6,296 352% 98% 1188% Total Operating Expenses 56,821 63,844 54,717 69,400 69,400 (14,683) 79% 12% (14)% Total Expenses 990,866 1,119,000 1,112,197 1,217,212 1,217,212 (105,015) 91% 13% (1)% Percent of year completed 74 100.00% POLICE ANTI-CRIME YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries 461,534 358,337 476,118 495,212 495,212 (19,094) 96% (22)% 33% 13 Overtime 85,917 50,151 87,651 58,459 58,459 29,192 150% (42)% 75% 21 FICA 41,790 31,217 43,061 42,311 42,311 750 102% (25)% 38% 22 Pension-LEOFF 28,493 21,257 29,908 29,563 29,563 345 101% (25)% 41% 24 Industrial Insurance 12,180 9,894 11,276 16,666 16,666 (5,390) 68% (19)% 14% 25 Medical & Dental 93,157 78,138 98,355 105,001 105,001 (6,646) 94% (16)% 26% Total Salaries & Benefits 723,071 548,993 746,369 747,212 747,212 (843) 100% (24)% 36% 31 Supplies 693 2,180 4,886 2,000 2,000 2,886 244% 215% 124% 42 Communication 1,409 3,268 3,887 -- 8,300 3,887 - 132% 19% 43 Travel - 68 124 - - 124 - - 83% 45 Rentals and Leases 80,794 74,979 52,295 86,522 86,522 (34,227) 60% (7)% (30)% 48 Repairs and Maintenance 64 - - 1,000 1,000 (1,000) - - - 49 Miscellaneous 6,665 12,665 5,245 10,000 10,000 (4,755) 52% 90% (59)% Total Operating Expenses 89,625 93,159 66,436 99,522 99,522 (33,086) 67% 4% (29)% 48 Repairs and Maintenance 1,806 547 42 1,000 1,000 (958) 4% (70)% (92)% Total Expenses 812,696 642,153 812,805 846,734 846,734 (33,929) 96% (21)% 27% Percent of year completed POLICE PROFESSIONAL STANDARDS 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries 1,037,111 1,116,440 963,595 1,396,260 1,396,260 (432,665) 69% 8% (14)% 13 Overtime 155,914 147,107 88,187 45,303 45,303 42,884 195% (6)% (40)% 21 FICA 90,442 95,539 80,259 110,001 110,001 (29,742) 73% 6% (16)% 22 Pension-LEOFF 54,130 61,070 51,469 72,707 72,707 (21,238) 71% 13% (16)% 23 Pension-PERS/PSERS 15,698 10,144 10,444 10,201 10,201 243 102% (35)% 3% 24 Industrial Insurance 24,492 29,171 23,142 44,361 44,361 (21,219) 52% 19% (21)% 25 Medical & Dental 205,422 232,536 202,007 308,300 308,300 (106,293) 66% 13% (13)% Total Salaries & Benefits 1,583,210 1,692,007 1,419,103 1,987,133 1,987,133 (568,030) 71% 7% (16)% 31 Supplies 17,699 20,221 27,450 8,300 8,300 19,150 331% 14% 36% 42 Communication 2,264 6,457 4,698 -- 4,698 - 185% (27)% 43 Travel 1,408 5,451 (15) -- (15) - 287% (100)% 44 Advertising - 13 453 400 400 53 113% - 3294% 45 Rentals and Leases 80,125 26,822 12,778 19,854 19,854 (7,076) 64% (67)% (52)% 47 Public Utilities 1,481 1,122 1,196 -- 1,196 - (24)% 7% 48 Repairs and Maintenance 1,806 547 42 1,000 1,000 (958) 4% (70)% (92)% 49 Miscellaneous 772 2,028 130 4,600 4,600 (4,470) 3% 163% (94)% Total Operating Expenses 105,554 62,661 46,730 34,154 34,154 12,576 137% (41)% (25)% Total Expenses 1,688,764 1,754,667 1,465,834 2,021,287 2,021,287 (555,453) 73% 4% (16)% Percent of year completed 100.00% 75 POLICE TRAINING YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS SUMMARY BY EXPENDITURE 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT °A EXPENDED 2015/2016 2016/2017 11 Salaries 114,157 98,993 102,015 100,189 100,189 1,826 102% (13)% 3% 13 Overtime 22,764 22,050 9,232 15,500 15,500 (6,268) 60% (3)% (58)% 21 FICA 9,326 9,034 8,337 8,667 8,667 (331) 96% (3)% (8)% 22 Pension-LEOFF 6,268 6,299 6,080 6,174 6,174 (94) 98% 1% (3)% 24 Industrial Insurance 2,433 2,734 2,309 3,413 3,413 (1,104) 68% 12% (16)% 25 Medical & Dental 14,126 18,610 18,372 20,038 20,038 (1,666) 92% 32% (1)% Total Salaries & Benefits 169,073 157,721 146,346 153,981 153,981 (7,635) 95% (7)% (7)% 31 Supplies 41,575 40,508 45,708 41,100 41,100 4,608 111% (3)% 13% 41 Professional Services 6,377 2,857 140 9,000 9,000 (8,860) 2% (55)% (95)% 42 Communication 530 - 1,225 -- 1,225 - - - 43 Travel 25,462 33,825 33,847 26,380 26,380 7,467 128% 33% 0% 45 Rentals and Leases 5,523 1,150 1,479 5,200 5,200 (3,721) 28% (79)% 29% 48 Repairs and Maintenance 276 306 - 2,500 2,500 (2,500) - 11% - 49 Miscellaneous 55,138 43,976 57,844 48,941 48,941 8,903 118% (20)% 32% Total Operating Expenses 134,881 122,622 140,243 133,121 133,121 7,122 105% (9)% 14% Total Expenses 303,954 280,342 286,589 287,102 287,102 (513) 100% (8)% 2% Percent of year completed POLICE FACILITIES 100.00% YEAR-END DECEMBER 31, 2017 Percent of year completed 76 100.00% ACTUAL BUDGET COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL TYPE 2017 OVER/(UNDER) % CHANGE ALLOCATED % 2015 2016 2017 2017 ANNUAL ALLOCATED BDGT EXPENDED 2015/2016 2016/2017 45 Rentals and Leases -- 110,099 120,000 120,000 (9,901) 92% - - 47 Public Utilities - - 965 - - 965 - - - 49 Miscellaneous -- 1,106 - - 1,106 - - - Total Operating Expenses - - 112,170 120,000 120,000 (7,830) 93% - - Total Expenses - - 112,170 120,000 120,000 (7,830) 93% - - Percent of year completed 76 100.00% POLICE TRAFFIC YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries 357,284 369,652 346,827 376,855 376,855 (30,028) 92% 3% (6)% 13 Overtime 46,204 38,191 26,565 47,336 47,336 (20,771) 56% (17)% (30)% 21 FICA 30,354 30,721 28,240 32,182 32,182 (3,942) 88% 1% (8)% 22 Pension-LEOFF 17,614 17,642 18,043 19,075 19,075 (1,032) 95% 0% 2% 23 Pension-PERS/PSERS 7,240 8,016 3,921 7,858 7,858 (3,938) 50% 11% (51)% 24 Industrial Insurance 10,081 10,574 8,304 12,901 12,901 (4,597) 64% 5% (21)% 25 Medical & Dental 63,531 65,727 64,485 70,723 70,723 (6,238) 91% 3% (2)% Total Salaries & Benefits 532,307 540,523 496,384 566,930 566,930 (70,546) 88% 2% (8)% 31 Supplies 4,412 7,588 8,584 4,600 4,600 3,984 187% 72% 13% 42 Communication - 35 - - - - - - - 45 Rentals and Leases 26,920 26,890 16,702 9,150 9,150 7,552 183% (0)% (38)% 48 Repairs and Maintenance 4,788 1,804 1,294 10,000 10,000 (8,706) 13% (62)% (28)% 49 Miscellaneous 377 24 2,357 500 500 1,857 471% (94)% 9722% Total Operating Expenses 36,497 36,342 28,938 24,250 24,250 4,688 119% (0)% (20)% Total Expenses 568,804 576,865 525,322 591,180 591,180 (65,858) 89% 1% (9)% Percent of year completed 100.00% 77 POLICE PRISONER CARE & CUSTODY YEAR-END DECEMBER 31, 2017 Percent of year completed POLICE ANIMAL SERVICES 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 SUMMARY BY EXPENDITURE 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL ALLOCATED BDGT % CHANGE 2015/2016 2016/2017 TYPE % EXPENDED 2015/2016 2016/2017 51 King County Animal Control 2017 OVER/(UNDER) 111,892 % CHANGE ALLOCATED % 94% 53% - 2015 2016 2017 2017 ANNUAL ALLOCATED BDGT EXPENDED 2015/2016 2016/2017 41 Monitoring of Prisoners 31,475 35,073 14,657 25,000 25,000 (10,343) 59% 11% (58)% 51 Score Jail 1,232,427 1,310,736 1,466,963 1,484,914 1,484,914 (17,951) 99% 6% 12% Total Operating Expenses 1,263,902 1,345,809 1,481,620 1,509,914 1,509,914 (28,294) 98% 6% 10% Percent of year completed POLICE ANIMAL SERVICES 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) ALLOCATED BDGT % CHANGE 2015/2016 2016/2017 ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 51 King County Animal Control 70,735 108,136 111,892 118,852 118,852 (6,960) 94% 53% - 3% Total Operating Expenses 70,735 108,136 111,892 118,852 118,852 (6,960) 94% 53% 3% Percent of year completed POLICE COMMUNICATION, DISPATCH 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) ALLOCATED BDGT % CHANGE 2015/2016 2016/2017 ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 51 Valley Communications 897,903 1,015,006 1,096,931 1,127,358 1,127,358 (30,427) 97% 13% - 8% Total Operating Expenses 897,903 1,015,006 1,096,931 1,127,358 1,127,358 (30,427) 97% 13% 8% Percent of year completed POLICE SPECIAL SERVICES UNIT 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 64 Machinery & Equipment - 6,619 - - - - - - - Total Operating Expenses - 6,619 - - - - - - - Percent of year completed 78 100.00% FIRE CITY OF TUKWILA GENERAL FUND EXPENDITURES YEAR-END DECEMBER 31, 2017 Percent of year completed FIRE DIVISION SUMMARY 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY DIVISION SUMMARY BY EXPENDITURE TYPE ACTUAL ACTUAL BUDGET BUDGET COMPARISON OF RESULTS 2015 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE % CHANGE ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries 6,852,883 7,056,990 7,463,759 7,206,744 7,206,744 257,015 104% 3% 6% 12 Extra Labor 12,342 14,530 5,124 -- (1)% 5,124 - 18% (65)% 13 Overtime 670,086 502,299 537,408 650,648 650,648 (113,240) 83% (25)% 7% 15 Holiday Pay 213,405 229,098 243,525 324,520 324,520 (80,995) 75% 7% 6% 21 FICA 121,146 125,792 138,286 129,997 129,997 8,289 106% 4% 10% 22 Pension-LEOFF 2 372,243 443,961 480,121 394,471 394,471 85,650 122% 19% 8% 23 Pension-PERS/PSERS 37,558 41,457 44,583 44,621 44,621 (38) 100% 10% 8% 24 Industrial Insurance 259,036 285,581 283,231 368,655 368,655 (85,424) 77% 10% (1)% 25 Medical & Dental 1,556,944 1,619,344 1,503,239 1,514,547 1,514,547 (11,308) 99% 4% (7)% 28 Uniform/Clothing 1,712 - - -- (195,589) - - - - Total Salaries & Benefits 10,097,354 10,319,052 10,699,278 10,634,203 10,634,203 65,075 101% 2% 4% 31 Supplies 288,857 248,229 147,399 234,477 234,477 (87,078) 63% (14)% (41)% 35 Small Tools 167,329 1,912 4,228 37,268 37,268 (33,040) 11% (99)% 121% 41 Professional Services 61,034 48,678 36,161 81,000 81,000 (44,839) 45% (20)% (26)% 42 Communication 50,899 38,989 41,241 32,170 32,170 9,071 128% (23)% 6% 43 Travel 12,963 10,822 12,512 7,000 7,000 5,512 179% (17)% 16% 45 Rentals and Leases 537,041 380,507 484,771 587,241 587,241 (102,470) 83% (29)% 27% 46 Insurance 90,000 90,000 173,286 173,286 173,286 - 100% 0% 93% 47 Public Utilities 76,494 75,925 84,095 73,360 73,360 10,735 115% (1)% 11% 48 Repairs and Maintenance 46,807 58,796 54,338 41,921 41,921 12,417 130% 26% (8)% 49 Miscellaneous 66,744 90,443 121,719 148,874 148,874 (27,155) 82% 36% 35% 51 Inter -Governmental 154,651 190,989 200,019 211,768 211,768 (11,749) 94% 23% 5% 64 Machinery & Equipment 74,288 - 7,934 -- 7,934 - - - Total Operating Expenses 1,627,106 1,235,289 1,367,701 1,628,365 1,628,365 (260,664) 84% (24)% 11% Total Expenses 11,724,461 11,554,341 12,066,979 12,262,568 12,262,568 (195,589) 98% (1)% 4% Percent of year completed FIRE DIVISION SUMMARY 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY DIVISION ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 ADMINISTRATION 796,040 818,870 896,733 867,812 867,812 28,921 103% 3% 10% SUPPRESSION 8,892,891 8,793,233 9,151,233 9,344,102 9,344,102 (192,869) 98% (1)% 4% PREVENTION 815,137 826,468 864,692 833,040 833,040 31,652 104% 1% 5% TRAINING 376,402 379,240 443,663 448,048 448,048 (4,385) 99% 1% 17% EMERGENCY PREPAREDNESS 521,356 368,828 341,177 351,305 351,305 (10,128) 97% (29)% (7)% FIRE FACILITIES 98,442 92,391 100,349 110,860 110,860 (10,511) 91% (6)% 9% HAZARDOUS MATERIALS UNIT 26,050 29,038 18,749 39,883 39,883 (21,134) 47% 11% (35)% RESCUE TEAM 4,724 - 9,904 13,250 13,250 (3,346) 75% - - RESCUE AND EMERGENCY AID 38,767 55,285 40,459 42,500 42,500 (2,041) 95% 43% (27)% COMMUNICATION - DISPATCH 154,651 190,989 200,019 211,768 211,768 (11,749) 94% 23% 5% Total Expenses 11,724,461 11,554,341 12,066,979 12,262,568 12,262,568 (195,589) 98% (1)% 4% Percent of year completed 100.00% 79 FIRE ADMINISTRATION YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT 0/0 EXPENDED 2015/2016 2016/2017 11 Salaries 421,903 443,240 422,280 442,193 442,193 (19,913) 95% 5% (5)% 12 Extra Labor 7,420 6,685 112 -- 560,822 112 - (10)% (98)% 13 Overtime 25 - - 464 464 (464) - - - 21 FICA 13,964 16,714 21,757 14,064 14,064 7,693 155% 20% 30% 22 Pension-LEOFF 15,426 81,009 84,052 15,763 15,763 68,289 533% 425% 4% 23 Pension-PERS/PSERS 12,577 14,760 15,717 15,956 15,956 (239) 98% 17% 6% 24 Industrial Insurance 6,842 7,426 7,492 9,186 9,186 (1,694) 82% 9% 1% 25 Medical & Dental 70,129 68,874 79,396 76,702 76,702 2,694 104% (2)% 15% Total Salaries & Benefits 548,286 638,708 630,806 574,328 574,328 56,478 110% 16% (1)% 31 Supplies 8,892 10,908 8,667 10,877 10,877 (2,210) 80% 23% (21)% 41 Professional Services 2,854 2,137 4,267 25,000 25,000 (20,733) 17% (25)% 100% 42 Communication 25,169 26,417 27,444 23,170 23,170 4,274 118% 5% 4% 43 Travel 429 12 1,628 2,250 2,250 (622) 72% (97)% 13231% 45 Rentals and Leases 21,187 13,290 23,927 25,897 25,897 (1,970) 92% (37)% 80% 46 Insurance 90,000 90,000 173,286 173,286 173,286 - 100% 0% 93% 48 Repairs and Maintenance 22,017 20,347 13,380 20,421 20,421 (7,041) 66% (8)% (34)% 49 Miscellaneous 2,917 5,471 5,396 12,583 12,583 (7,187) 43% 88% (1)% 64 Machinery& Equipment 74,288 11,578 7,934 -- 681,851 7,934 - (84)% (31)% Total Operating Expenses 247,754 180,162 265,928 293,484 293,484 (27,556) 91% (27)% 48% Total Expenses 8,892,891 8,793,233 9,151,233 9,344,102 9,344,102 (192,869) 98% (1)% 4% Total Expenses 796,040 818,870 896,733 867,812 867,812 28,921 103% 3% 10% Percent of year completed FIRE SUPPRESSION 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT 0/0 EXPENDED 2015/2016 2016/2017 11 Salaries 5,441,923 5,584,887 5,955,899 5,752,650 5,752,650 203,249 104% 3% 7% 13 Overtime 569,293 410,587 425,926 560,822 560,822 (134,896) 76% (28)% 4% 15 Holiday Pay 213,405 229,098 243,525 324,520 324,520 (80,995) 75% 7% 6% 21 FICA 79,872 81,658 86,938 89,230 89,230 (2,292) 97% 2% 6% 22 Pension-LEOFF 315,584 319,486 350,129 335,501 335,501 14,628 104% 1% 10% 24 Industrial Insurance 229,959 252,374 251,157 328,667 328,667 (77,510) 76% 10% (0)% 25 Medical & Dental 1,338,427 1,395,532 1,273,080 1,270,861 1,270,861 2,219 100% 4% (9)% 28 Uniform/Clothing 1,712 - - - - - - - - Total Salaries & Benefits 8,190,175 8,273,621 8,586,654 8,662,251 8,662,251 (75,597) 99% 1% 4% 31 Supplies 181,234 122,571 64,391 129,100 129,100 (64,709) 50% (32)% (47)% 35 Small Tools 31,094 - 4,228 12,000 12,000 (7,772) 35% - - 41 Professional Services 34,799 25,204 17,126 26,500 26,500 (9,374) 65% (28)% (32)% 42 Communication 91 26 25 -- 25 - (71)% (5)% 43 Travel 6,652 28 - -- - - (100)% - 45 Rentals and Leases 403,006 303,299 402,560 471,460 471,460 (68,900) 85% (25)% 33% 48 Repairs and Maintenance 22,701 36,915 40,885 20,000 20,000 20,885 204% 63% 11% 49 Miscellaneous 23,139 31,569 35,365 22,791 22,791 12,574 155% 36% 12% Total Operating Expenses 702,716 519,612 564,579 681,851 681,851 (117,272) 83% (26)% 9% Total Expenses 8,892,891 8,793,233 9,151,233 9,344,102 9,344,102 (192,869) 98% (1)% 4% Percent of year completed 80 100.00% FIRE PREVENTION/INVESTIGATION YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET I COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT 0/0 EXPENDED 2015/2016 2016/2017 11 Salaries 548,014 561,465 562,291 558,405 558,405 3,886 101% 2% 0% 12 Extra Labor -- 6,334 1,782 - - 1,782 - - - 13 Overtime 61,330 62,638 89,875 61,143 61,143 28,732 147% 2% 43% 21 FICA 18,685 18,830 19,291 18,205 18,205 1,086 106% 1% 2% 22 Pension-LEOFF 21,093 22,643 24,866 23,426 23,426 1,440 106% 7% 10% 23 Pension-PERS/PSERS 16,347 17,710 18,847 18,383 18,383 464 103% 8% 6% 24 Industrial Insurance 11,998 13,635 13,608 17,123 17,123 (3,515) 79% 14% (0)% 25 Medical & Dental 73,740 80,041 85,021 87,040 87,040 (2,019) 98% 9% 6% Total Salaries & Benefits 751,207 776,963 815,582 783,725 783,725 31,857 104% 3% 5% 31 Supplies 15,887 14,243 10,006 12,000 12,000 (1,994) 83% (10)% (30)% 41 Professional Services 1,655 739 - 5,000 5,000 (5,000)- 431% (55)% - 42 Communication 1,192 1,461 2,432 - - 2,432 - 23% 67% 43 Travel 326 721 2,260 1,500 1,500 760 151% 121% 213% 45 Rentals and Leases 40,816 28,429 25,405 23,815 23,815 1,590 107% (30)% (11)% 48 Repairs and Maintenance 244 84 330 -- 330 - (65)% 292% 49 Miscellaneous 3,811 3,828 8,678 7,000 7,000 1,678 124% 0% 127% Total Operating Expenses 63,930 49,505 49,110 49,315 49,315 (205) 100% (23)% (1)% Total Expenses 815,137 826,468 864,692 833,040 833,040 31,652 104% 1% 5% Percent of year completed FIRE TRAINING 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT yo EXPENDED 2015/2016 2016/2017 11 Salaries 231,770 241,319 274,940 234,680 234,680 40,260 117% 4% 14% 13 Overtime 18,736 6,334 16,539 18,813 18,813 (2,274) 88% (66)% 161% 21 FICA 1,798 1,823 3,630 1,818 1,818 1,812 200% 1% 99% 22 Pension-LEOFF 12,807 12,653 13,564 12,678 12,678 886 107% (1)% 7% 24 Industrial Insurance 6,512 7,427 7,281 8,884 8,884 (1,603) 82% 14% (2)% 25 Medical & Dental 40,162 39,827 29,108 43,357 43,357 (14,249) 67% (1)% (27)% Total Salaries & Benefits 311,786 309,384 345,062 320,230 320,230 24,832 108% (1)% 12% 31 Supplies 4,023 3,872 4,647 8,500 8,500 (3,853) 55% (4)% 20% 41 Professional Services 3,500 2,800 4,200 4,500 4,500 (300) 93% (20)% 50% 42 Communication 4,173 960 747 -- 747 - (77)% (22)% 43 Travel 2,338 9,420 8,611 2,000 2,000 6,611 431% 303% (9)% 45 Rentals and Leases 16,068 11,447 8,685 16,818 16,818 (8,133) 52% (29)% (24)% 49 Miscellaneous 34,514 41,357 71,711 96,000 96,000 (24,289) 75% 20% 73% Total Operating Expenses 64,616 69,856 98,600 127,818 127,818 (29,218) 77% 8% 41% Total Expenses 376,402 379,240 443,663 448,048 448,048 (4,385) 99% 1% 17% Percent of year completed 100.00% 81 FIRE EMERGENCY PREPAREDNESS YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL ACTUAL BUDGET COMPARISON OF RESULTS COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) 0 CHANGE ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries 209,272 226,080 248,349 218,816 218,816 29,533 113% 8% 10% 12 Extra Labor 4,922 7,845 3,230 -- 2017 ANNUAL 3,230 - 59% (59)% 13 Overtime 20,702 22,741 5,068 9,406 9,406 (4,338) 54% 10% (78)% 21 FICA 6,828 6,767 6,670 6,680 6,680 (10) 100% (1)% (1)% 22 Pension-LEOFF 7,332 8,170 7,510 7,103 7,103 407 106% 11% (8)% 23 Pension-PERS/PSERS 8,634 8,987 10,020 10,282 10,282 (262) 97% 4% 11% 24 Industrial Insurance 3,723 4,719 3,692 4,795 4,795 (1,103) 77% 27% (22)% 25 Medical & Dental 34,486 35,069 36,634 36,587 36,587 47 100% 2% 4% Total Salaries & Benefits 295,899 320,376 321,174 293,669 293,669 27,505 109% 8% 0% 31 Supplies 24,425 36,768 6,863 12,000 12,000 (5,137) 57% 51% (81)% 35 Small Tools 136,054 1,912 - 24,268 24,268 (24,268) - (99)% - 41 Professional Services 514 37 - -- - - (93)% - 42 Communication 17,767 7,933 8,254 -- 8,254 - (55)% 4% 43 Travel 3,217 639 14 -- 14 - (80)% (98)% 45 Rentals and Leases 41,308 4,829 4,303 16,368 16,368 (12,065) 26% (88)% (11)% 48 Repairs and Maintenance 756 272 - -- - - (64)% - 49 Miscellaneous 1,416 7,640 570 5,000 5,000 (4,430) 11% 439% (93)% 64 Machinery & Equipment - (11,578) - - - - - - - Total Operating Expenses 225,457 48,452 20,004 57,636 57,636 (37,632) 35% (79)% (59)% Total Expenses 521,356 368,828 341,177 351,305 351,305 (10,128) 97% (29)% (7)% Percent of year completed FIRE FACILITIES 100.00% YEAR-END DECEMBER 31, 2017 Percent of year completed 82 100.00% ACTUAL BUDGET COMPARISON OF RESULTS SUMMARY BY ACTUAL EXPENDITURE TYPE 2017 OVER/(UNDER) % CHANGE ALLOCATED % 2015 2016 2017 2017 ANNUAL ALLOCATED BDGT EXPENDED 2015/2016 2016/2017 31 Supplies 18,592 13,695 14,173 28,500 28,500 (14,327) 50% (26)% 3% 42 Communication 2,507 2,192 2,338 9,000 9,000 (6,662) 26% (13)% 7% 47 Public Utilities 76,494 75,925 84,095 73,360 73,360 10,735 115% (1)% 11% 48 Repairs and Maintenance 848 - (257) -- (257) - - - 49 Miscellaneous - 579 - - - - - - - Total Operating Expenses 98,442 92,391 100,349 110,860 110,860 (10,511) 91% (6)% 9% Total Expenses 98,442 92,391 100,349 110,860 110,860 (10,511) 91% (6)% 9% Percent of year completed 82 100.00% FIRE HAZARDOUS MATERIALS UNIT YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS SUMMARY BY SUMMARY BY 2017 ACTUAL OVER/(UNDER) ACTUAL % CHANGE ALLOCATED 2017 2015 2016 2017 2017 ANNUAL ALLOCATED BDGT EXPENDED 2015/2016 2016/2017 31 Supplies 2,049 - - 2,000 2,000 (2,000)- 2017 - - 35 Small Tools 181 - - - - - - - - 41 Professional Services 17,712 17,760 9,947 20,000 20,000 (10,053) 50% 0% (44)% 45 Rentals and Leases 4,921 10,100 8,802 17,883 17,883 (9,081) 49% 105% (13)% 48 Repairs and Maintenance 241 1,178 - - - - - 389% - 49 Miscellaneous 947 - - - - - - - - Total Operating Expenses 26,050 29,038 18,749 39,883 39,883 (21,134) 47% 11% (35)% 40,459 42,500 42,500 (2,041) 95% 43% Total Expenses 4,724 - 9,904 Total Expenses 26,050 29,038 18,749 39,883 39,883 (21,134) 47% 11% (35)% Percent of year completed FIRE RESCUE TEAM 100.00% YEAR-END DECEMBER 31, 2017 Percent of year completed FIRE RESCUE AND EMERGENCY AID 100.00% YEAR-END DECEMBER 31, 2017 ACTUAL BUDGET COMPARISON OF RESULTS SUMMARY BY SUMMARY BY ACTUAL ACTUAL EXPENDITURE TYPE EXPENDITURE TYPE 2017 OVER/(UNDER) OVER/(UNDER) % CHANGE % CHANGE ALLOCATED 2015 2016 2017 2017 ANNUAL 2017 BDGT EXPENDED 2015 2016 2017 2017 ANNUAL ALLOCATED BDGT EXPENDED 2015/2016 2016/2017 31 Supplies 4,724 - 9,904 5,000 5,000 4,904 198% - - 35 Small Tools - - - 1,000 1,000 (1,000) - - - 43 Travel - - - 1,250 1,250 (1,250) - - - 48 Repairs and Maintenance - - - 500 500 (500) - - - 49 Miscellaneous - - - 5,500 5,500 (5,500) - - - Total Operating Expenses 4,724 - 9,904 13,250 13,250 (3,346) 75% - - Total Expenses 38,767 55,285 40,459 42,500 42,500 (2,041) 95% 43% Total Expenses 4,724 - 9,904 13,250 13,250 (3,346) 75% - - Percent of year completed FIRE RESCUE AND EMERGENCY AID 100.00% YEAR-END DECEMBER 31, 2017 Percent of year completed 100.00% 83 ACTUAL BUDGET COMPARISON OF RESULTS SUMMARY BY ACTUAL EXPENDITURE TYPE 2017 OVER/(UNDER) % CHANGE ALLOCATED 2015 2016 2017 2017 ANNUAL ALLOCATED BDGT EXPENDED 2015/2016 2016/2017 31 Supplies 29,032 46,172 28,748 26,500 26,500 2,248 108% 59% (38)% 41 Professional Services - - 621 - - 621 - - - 45 Rentals and Leases 9,735 9,113 11,090 15,000 15,000 (3,910) 74% (6)% 22% 48 Repairs and Maintenance - - - 1,000 1,000 (1,000) - - - Total Operating Expenses 38,767 55,285 40,459 42,500 42,500 (2,041) 95% 43% (27)% Total Expenses 38,767 55,285 40,459 42,500 42,500 (2,041) 95% 43% (27)% Percent of year completed 100.00% 83 FIRE COMMUNICATIONS, ALARMS AND DISPATCH YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 51 Inter -Governmental 154,651 190,989 200,019 211,768 211,768 (11,749) 94% 23% 5% Total Operating Expenses 154,651 190,989 200,019 211,768 211,768 (11,749) 94% 23% 5% - Total Expenses 154,651 190,989 200,019 211,768 211,768 (11,749) 94% 23% 5% Percent of year completed 84 100.00% TECHNOLOGY & INNOVATION SERVICES CITY OF TUKWILA GENERAL FUND EXPENDITURES YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 2017 ANNUAL ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries 530,282 649,868 734,453 869,292 869,292 (134,839) 84% 23% 13% 12 Extra Labor 14,570 1,057 4,147 2,500 2,500 1,647 166% (93)% 292% 13 Overtime 23,466 48,624 67,405 - - 67,405 - 107% 39% 21 FICA 40,854 52,418 59,259 63,632 63,632 (4,373) 93% 28% 13% 22 Pension-LEOFF 2 - 3,488 - - - - -- - 23 Pension-PERS/PSERS 57,780 64,421 95,573 104,269 104,269 (8,696) 92% 11% 48% 24 Industrial Insurance 2,878 3,031 2,373 3,176 3,176 (803) 75% 5% (22)% 25 Medical & Dental 113,241 129,741 144,558 194,560 194,560 (50,002) 74% 15% 11% 26 Unemployment - 17,264 - - - - -- - Total Salaries & Benefits 783,071 969,912 1,107,768 1,237,429 1,237,429 (129,661) 90% 24% 14% 31 Supplies 7,632 14,902 6,201 6,266 6,266 (65) 99% 95% (58)% 35 Small Tools 90,372 66,577 65,473 - - 65,473 - (26)% (2)% 41 Professional Services 32,450 138,061 429,938 304,686 304,686 125,252 141% 325% 211% 42 Communication 113,067 129,570 112,258 120,900 120,900 (8,642) 93% 15% (13)% 43 Travel 342 2,325 8,175 11,500 11,500 (3,325) 71% 579% 252% 45 Rentals and Leases 3,629 8,762 149,496 153,839 153,839 (4,343) 97% 141% 1606% 48 Repairs and Maintenance 28,051 139,971 33,827 2,000 2,000 31,827 1691% 399% (76)% 49 Miscellaneous 153,226 38,689 33,516 147,200 147,200 (113,684) 23% (75)% (13)% 64 Machinery & Equipment 34,417 7,064 48,303 43,000 43,000 5,303 112% (79)% 584% Total Operating Expenses 463,188 545,921 887,188 789,391 789,391 97,797 112% 18% 63% Total Expenses 1,246,259 1,515,832 1,994,956 2,026,820 2,026,820 (31,864) 98% 22% 32% Percent of year completed 100.00% 85 PUBLIC WORKS CITY OF TUKWILA GENERAL FUND EXPENDITURES YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 11 Salaries 1,839,794 1,880,895 1,738,138 1,912,661 1,912,661 (174,523) 91% 2% (8)% 12 Extra Labor - - 1,878 - - 1,878 - - - 13 Overtime 27,966 9,951 26,420 10,000 10,000 16,420 264% (64)% 165% 21 FICA 137,718 138,384 129,287 141,515 141,515 (12,228) 91% 0% (7)% 23 Pension-PERS/PSERS 188,697 208,934 203,246 229,639 229,639 (26,393) 89% 11% (3)% 24 Industrial Insurance 25,378 27,687 23,982 36,725 36,725 (12,743) 65% 9% (13)% 25 Medical & Dental 312,489 343,217 344,197 377,031 377,031 (32,834) 91% 10% 0% 26 Unemployment 5,615 10,426 - - - -- Total Expenses 86% - 28 Uniform/Clothing 988 1,459 1,375 3,200 3,200 (1,825) 43% 48% (6)% Total Salaries & Benefits 2,538,644 2,620,955 2,468,522 2,710,771 2,710,771 (242,249) 91% 3% (6)% 31 Supplies 81,354 107,922 91,720 110,950 110,950 (19,230) 83% 33% (15)% 35 Small Tools 1,050 1,351 5,234 4,250 4,250 984 123% 29% 287% 41 Professional Services 43,142 63,742 41,952 30,900 30,900 11,052 136% 48% (34)% 42 Communication 9,050 8,544 11,149 9,150 9,150 1,999 122% (6)% 30% 43 Travel 2,598 353 684 2,000 2,000 (1,316) 34% (86)% 94% 44 Advertising - 463 - - - -- - - 45 Rentals and Leases 160,011 160,934 153,561 162,978 162,978 (9,417) 94% 1% (5)% 46 Insurance- 106,805 107,271 106,805 106,805 466 100% - 0% 47 Public Utilities 354,870 364,608 389,387 375,000 375,000 14,387 104% 3% 7% 48 Repairs and Maintenance 221,076 239,579 287,869 252,300 252,300 35,569 114% 8% 20% 49 Miscellaneous 9,461 11,054 14,222 30,035 30,035 (15,813) 47% 17% 29% 53 Ext Taxes, Oper Assess 0 1 - - - -- 33% - 64 Machinery & Equipment - - 6,890 7,500 7,500 (610) 92% - - Total Operating Expenses 882,612 1,065,356 1,109,940 1,091,868 1,091,868 18,072 102% 21% 4% Total Expenses 3,421,257 3,686,312 3,578,462 3,802,639 3,802,639 (224,177) 94% 8% (3)% Percent of year expired PUBLIC WORKS DIVISION SUMMARY 100.00% YEAR-END DECEMBER 31, 2017 Percent of year expired 86 100.00% ACTUAL BUDGET COMPARISON OF RESULTS ACTUAL SUMMARY BY DIVISION OVER/(UNDER) % CHANGE 2017 2017 ALLOCATED % 2015 2016 2017 ANNUAL ALLOCATED BDGT EXPENDED 2015/2016 2016/2017 ADMINISTRATION 556,303 549,693 424,650 459,200 459,200 (34,550) 92% (1)% (23)% MAINTENANCE ADMINISTRATION 365,410 377,114 383,299 393,700 393,700 (10,401) 97% 3% 2% PUBLIC WORKS DEVELOPMENT 459,902 466,017 499,075 486,910 486,910 12,165 102% 1% 7% ENGINEERING PLANS AND SERVICES 537,691 562,204 434,066 643,476 643,476 (209,410) 67% 5% (23)% FACILITY MAINTENANCE 1,501,951 1,731,284 1,838,172 1,819,353 1,819,353 18,819 101% 15% 6% Total Expenses 3,421,257 3,686,312 3,579,262 3,802,639 3,802,639 (223,377) 94% 8% (3)% Percent of year expired 86 100.00% PUBLIC WORKS ADMINISTRATION YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 11 Salaries 414,776 405,641 305,089 316,783 316,783 (11,694) 96% (2)% (25)% 12 Extra Labor - - 1,878 - - 1,878 - - - 21 FICA 28,979 27,404 21,010 21,520 21,520 (510) 98% (5)% (23)% 23 Pension-PERS/PSERS 42,005 43,256 31,951 38,030 38,030 (6,079) 84% 3% (26)% 24 Industrial Insurance 1,077 977 707 1,059 1,059 (352) 67% (9)% (28)% 25 Medical & Dental 45,816 48,055 42,165 37,880 37,880 4,285 111% 5% (12)% Total Salaries & Benefits 532,653 525,334 402,800 415,272 415,272 (12,472) 97% (1)% (23)% 31 Supplies 8,118 11,874 7,098 9,000 9,000 (1,902) 79% 46% (40)% 41 Professional Services 8,125 5,923 - - - -- - (27)% - 42 Communication 1,458 1,171 520 1,500 1,500 (980) 35% (20)% (56)% 43 Travel 218 2 8 200 200 (192) 4% (99)% 312% 45 Rentals and Leases 3,573 3,354 3,645 3,428 3,428 217 106% (6)% 9% 48 Repairs and Maintenance 1,337 1,172 1,080 1,300 1,300 (220) 83% (12)% (8)% 49 Miscellaneous 820 863 2,608 21,000 21,000 (18,392) 12% 5% 202% 64 Machinery & Equipment - - 6,890 7,500 7,500 (610) 92% - - Total Operating Expenses 23,650 24,359 21,850 43,928 43,928 (22,078) 50% 3% (10)% Total Expenses 365,410 377,114 383,299 393,700 393,700 (10,401) 97% 3% 2% Total Expenses 556,303 549,693 424,650 459,200 459,200 (34,550) 92% (1)% (23)% Percent of year expired PUBLIC WORKS MAINTENANCE ADMINISTRATION 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 11 Salaries 252,012 254,783 257,572 259,225 259,225 (1,653) 99% 1% 1% 13 Overtime - - 265 - - 265 - - - 21 FICA 18,440 18,238 19,003 18,422 18,422 581 103% (1)% 4% 23 Pension-PERS/PSERS 25,567 28,423 30,667 31,120 31,120 (453) 99% 11% 8% 24 Industrial Insurance 776 876 776 1,059 1,059 (283) 73% 13% (11)% 25 Medical & Dental 54,718 58,828 63,409 63,466 63,466 (57) 100% 8% 8% Total Salaries & Benefits 351,513 361,149 371,692 373,292 373,292 (1,600) 100% 3% 3% 31 Supplies 3,067 2,208 758 4,250 4,250 (3,492) 18% (28)% (66)% 35 Small Tools - 219 - 750 750 (750) - - - 41 Professional Services 22 24 - 500 500 (500) - 5% - 42 Communication 720 726 756 750 750 6 101% 1% 4% 43 Travel 233 213 595 300 300 295 198% (9)% 180% 45 Rentals and Leases 8,514 10,646 8,638 11,823 11,823 (3,185) 73% 25% (19)% 49 Miscellaneous 1,340 1,930 860 2,035 2,035 (1,175) 42% 44% (55)% Total Operating Expenses 13,897 15,965 11,607 20,408 20,408 (8,801) 57% 15% (27)% Total Expenses 365,410 377,114 383,299 393,700 393,700 (10,401) 97% 3% 2% Percent of year expired 100.00% 87 PUBLIC WORKS PUBLIC WORKS DEVELOPMENT YEAR-END DECEMBER 31, 2017 Percent of year expired PUBLIC WORKS ENGINEERING PLANS AND SERVICES 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL ACTUAL BUDGET BUDGET COMPARISON OF RESULTS 2015 SUMMARY BY EXPENDITURE 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) EXPENDED ACTUAL OVER/(UNDER) ALLOCATED BDGT % CHANGE 2016/2017 TYPE 353,667 348,245 265,171 419,575 419,575 (154,404) 63% (2)% (24)% 21 FICA 26,101 25,536 19,173 30,825 2017 2017 ALLOCATED % (25)% 23 Pension-PERS/PSERS 36,025 38,776 2015 2016 2017 ANNUAL ALLOCATED BDGT EXPENDED 2015/2016 2016/2017 11 Salaries 324,558 328,048 331,567 334,218 334,218 (2,651) 99% 1% 1% 13 Overtime 9,264 4,144 22,359 9,000 9,000 13,359 248% (55)% 440% 21 FICA 25,272 25,254 26,604 26,120 26,120 484 102% (0)% 5% 23 Pension-PERS/PSERS 33,976 37,108 41,820 40,123 40,123 1,697 104% 9% 13% 24 Industrial Insurance 3,310 3,141 3,174 3,793 3,793 (619) 84% (5)% 1% 25 Medical & Dental 63,342 68,142 73,371 73,406 73,406 (35) 100% 8% 8% 28 Uniform/Clothing 180 180 180 250 250 (70) 72% 0% 0% Total Salaries & Benefits 459,902 466,017 499,075 486,910 486,910 12,165 102% 1% 7% Total Expenses 459,902 466,017 499,075 486,910 486,910 12,165 102% 1% 7% Percent of year expired PUBLIC WORKS ENGINEERING PLANS AND SERVICES 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 11 Salaries 353,667 348,245 265,171 419,575 419,575 (154,404) 63% (2)% (24)% 21 FICA 26,101 25,536 19,173 30,825 30,825 (11,652) 62% (2)% (25)% 23 Pension-PERS/PSERS 36,025 38,776 31,044 50,370 50,370 (19,326) 62% 8% (20)% 24 Industrial Insurance 2,704 2,540 1,934 6,174 6,174 (4,240) 31% (6)% (24)% 25 Medical & Dental 51,539 51,863 39,281 73,401 73,401 (34,120) 54% 1% (24)% 28 Uniform/Clothing 220 450 395 950 950 (555) 42% 105% (12)% Total Salaries & Benefits 470,257 467,411 356,998 581,295 581,295 (224,297) 61% (1)% (24)% 31 Supplies 5,808 6,669 7,250 7,000 7,000 250 104% 15% 9% 35 Small Tools - - 4,447 1,000 1,000 3,447 445% - - 41 Professional Services 33,962 56,259 41,848 28,400 28,400 13,448 147% 66% (26)% 42 Communication 2,212 1,694 1,281 2,300 2,300 (1,019) 56% (23)% (24)% 43 Travel 2,147 139 81 1,500 1,500 (1,419) 5% (94)% (42)% 44 Advertising - 463 - - - -- - - 45 Rentals and Leases 15,440 20,717 7,624 14,981 14,981 (7,357) 51% 34% (63)% 48 Repairs and Maintenance 943 1,325 4,956 1,000 1,000 3,956 496% 41% 274% 49 Miscellaneous 6,923 7,528 9,581 6,000 6,000 3,581 160% 9% 27% Total Operating Expenses 67,435 94,793 77,068 62,181 62,181 14,887 124% 41% (19)% Total Expenses 537,691 562,204 434,066 643,476 643,476 (209,410) 67% 5% (23)% Percent of year expired 88 100.00% PUBLIC WORKS FACILITY MAINTENANCE YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 11 Salaries 494,781 544,178 578,740 582,860 582,860 (4,120) 99% 10% 6% 13 Overtime 18,702 5,807 3,796 1,000 1,000 2,796 380% (69)% (35)% 21 FICA 38,925 41,951 43,496 44,628 44,628 (1,132) 97% 8% 4% 23 Pension-PERS/PSERS 51,124 61,371 67,763 69,996 69,996 (2,233) 97% 20% 10% 24 Industrial Insurance 17,510 20,153 17,392 24,640 24,640 (7,249) 71% 15% (14)% 25 Medical & Dental 97,074 116,329 125,970 128,878 128,878 (2,908) 98% 20% 8% 26 Unemployment 5,615 10,426 - - -- - 86% - 28 Uniform/Clothing 588 829 800 2,000 2,000 (1,200) 40% 41% (4)% Total Salaries & Benefits 724,319 801,045 837,957 854,002 854,002 (16,045) 98% 11% 5% 31 Supplies 64,361 87,171 76,613 90,700 90,700 (14,087) 84% 35% (12)% 35 Small Tools 1,050 1,132 787 2,500 2,500 (1,713) 31% 8% (31)% 41 Professional Services 1,033 1,537 905 2,000 2,000 (1,095) 45% 49% (41)% 42 Communication 4,659 4,953 8,593 4,600 4,600 3,993 187% 6% 73% 45 Rentals and Leases 132,484 126,217 133,653 132,746 132,746 907 101% (5)% 6% 46 Insurance- 106,805 107,271 106,805 106,805 466 100% - 0% 47 Public Utilities 354,870 364,608 389,387 375,000 375,000 14,387 104% 3% 7% 48 Repairs and Maintenance 218,797 237,082 281,833 250,000 250,000 31,833 113% 8% 19% 49 Miscellaneous 378 732 1,173 1,000 1,000 173 117% 94% 60% 53 Ext Taxes, Assessments 0 1 - - -- - 33% - Total Operating Expenses 777,631 930,239 1,000,215 965,351 965,351 34,864 104% 20% 8% Total Expenses 1,501,951 1,731,284 1,838,172 1,819,353 1,819,353 18,819 101% 15% 6% Percent of year expired 100.00% 89 PARK MAINTENANCE CITY OF TUKWILA GENERAL FUND EXPENDITURES YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT EXPENDED 2015/2016 2016/2017 11 Salaries 597,811 522,169 563,855 578,408 578,408 (14,553) 97% (13)% 8% 12 Extra Labor 15,071 22,356 24,049 20,000 20,000 4,049 120% 48% 8% 13 Overtime 2,627 2,841 1,669 2,137 2,137 (468) 78% 8% (41)% 21 FICA 46,833 41,788 44,165 45,954 45,954 (1,789) 96% (11)% 6% 23 Pension-PERS/PSERS 60,299 58,602 66,085 69,438 69,438 (3,353) 95% (3)% 13% 24 Industrial Insurance 19,088 19,227 17,336 23,807 23,807 (6,471) 73% 1% (10)% 25 Medical & Dental 117,527 114,318 133,202 135,009 135,009 (1,807) 99% (3)% 17% 26 Unemployment- - 788 - - 788 - - - 28 Uniform/Clothing 824 983 1,216 1,680 1,680 (464) 72% 19% 24% Total Salaries & Benefits 860,081 782,284 852,366 876,433 876,433 (24,067) 97% (9)% 9% 31 Supplies 48,022 139,730 68,633 53,800 53,800 14,833 128% 191% (51)% 35 Small Tools 3,072 9,974 5,318 7,500 7,500 (2,182) 71% 225% (47)% 41 Professional Services 46,198 110,450 64,038 61,200 61,200 2,838 105% 139% (42)% 42 Communication - 2,130 2,287 - - 2,287 - - 7% 43 Travel 208 585 1,305 225 225 1,080 580% 181% 123% 45 Rentals and Leases 123,540 107,081 97,287 101,992 101,992 (4,705) 95% (13)% (9)% 47 Public Utilities 258,210 248,600 249,624 290,610 290,610 (40,986) 86% (4)% 0% 48 Repairs and Maintenance 21,036 44,556 5,698 23,000 23,000 (17,302) 25% 112% (87)% 49 Miscellaneous 7,096 8,783 4,865 4,000 4,000 865 122% 24% (45)% Total Operating Expenses 507,381 671,888 499,056 542,327 542,327 (43,271) 92% 32% (26)% Total Expenses 1,367,462 1,454,172 1,351,422 1,418,760 1,418,760 (67,338) 95% 6% (7)% Percent of year expired 90 100.00% STREET MAINTENANCE & OPERATIONS CITY OF TUKWILA GENERAL FUND EXPENDITURES YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 11 Salaries 677,178 788,731 772,599 801,234 801,234 (28,635) 96% 16% (2)% 12 Extra Labor 27,683 44,048 55,530 45,000 45,000 10,530 123% 59% 26% 13 Overtime 6,697 9,252 16,447 11,000 11,000 5,447 150% 38% 78% 21 FICA 55,572 63,987 64,767 65,181 65,181 (414) 99% 15% 1% 23 Pension-PERS/PSERS 72,845 92,358 99,643 96,207 96,207 3,436 104% 27% 8% 24 Industrial lnsurance 22,916 26,933 26,056 31,445 31,445 (5,389) 83% 18% (3)% 25 Medical & Dental 139,561 170,594 212,055 198,694 198,694 13,361 107% 22% 24% 26 Unemployment 1,130 465 1,334 - - 1,334 - (59)% 187% 28 Uniform/Clothing 2,011 2,009 1,874 2,375 2,375 (501) 79% (0)% (7)% Total Salaries & Benefits 1,005,594 1,198,378 1,250,304 1,251,136 1,251,136 (832) 100% 19% 4% 31 Supplies 242,862 247,616 238,690 297,300 297,300 (58,610) 80% 2% (4)% 35 Small Tools 12,122 12,616 11,664 13,200 13,200 (1,536) 88% 4% (8)% 41 Professional Services 17,064 2,265 8,821 4,000 4,000 4,821 221% (87)% 289% 42 Communication 1,265 1,454 1,560 4,300 4,300 (2,740) 36% 15% 7% 43 Travel 148 295 3,110 2,700 2,700 410 115% 99% 955% 44 Advertising 438 - - 1,500 1,500 (1,500) - - - 45 Rentals and Leases 434,404 223,203 274,814 297,801 297,801 (22,987) 92% (49)% 23% 46 Insurance 35,455 35,455 24,755 24,755 24,755 - 100% 0% (30)% 47 Public Utilities 1,004,081 1,135,396 1,186,463 1,152,100 1,152,100 34,363 103% 13% 4% 48 Repairs and Maintenance 59,269 19,983 18,015 27,100 27,100 (9,085) 66% (66)% (10)% 49 Miscellaneous 7,278 3,326 7,806 5,200 5,200 2,606 150% (54)% 135% 53 Ext Taxes, Oper Assess 44 10 10 - - 10 - (78)% (2)% 64 Machinery & Equipment 6,829 17,972 11,305 28,500 28,500 (17,195) 40% 163% (37)% Total Operating Expenses 1,821,257 1,699,591 1,787,014 1,858,456 1,858,456 (71,442) 96% (7)% 5% Total Expenses 2,826,851 2,897,968 3,037,318 3,109,592 3,109,592 (72,274) 98% 3% 5% Percent of year expired STREET MAINTENANCE & OPERATIONS DIVISION SUMMARY 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY DIVISION ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 ADMINISTRATION 1,013,242 1,217,719 1,263,106 1,280,636 1,280,636 (17,530) 99% 20% 4% GENERAL SERVICES 489,948 266,583 311,141 339,956 339,956 (28,815) 92% (46)% 17% ROADWAY 676,552 765,600 804,469 810,800 810,800 (6,331) 99% 13% 5% STRUCTURES- 2,137 19,737 2,500 2,500 17,237 789% - 824% LIGHTING 260,115 308,181 327,255 296,100 296,100 31,155 111% 18% 6% TRAFFIC CONTROL 290,573 220,906 186,921 271,500 271,500 (84,579) 69% (24)% (15)% SNOW & ICE CONTROL 468 7,851 16,889 10,300 10,300 6,589 164% 1579% 115% STREET CLEANING 78,892 58,320 72,888 62,000 62,000 10,888 118% (26)% 25% VIDEO&FIBER 17,020 41,894 32,235 33,500 33,500 (1,265) 96% 146% (23)% SIDEWALKS 42 8,777 2,678 2,300 2,300 378 116% 20753% (69)% Total Expenses 2,826,851 2,897,968 3,037,318 3,109,592 3,109,592 (72,274) 98% 3% 5% Percent of year expired 100.00% 91 STREET MAINTENANCE & OPERATIONS ADMINISTRATION YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 11 Salaries 677,178 788,731 772,599 801,234 801,234 (28,635) 96% 16% (2)% 12 Extra Labor 27,683 44,048 55,530 45,000 45,000 10,530 123% 59% 26% 13 Overtime 6,697 9,252 16,447 11,000 11,000 5,447 150% 38% 78% 21 FICA 55,572 63,987 64,767 65,181 65,181 (414) 99% 15% 1% 23 Pension-PERS/PSERS 72,845 92,358 99,643 96,207 96,207 3,436 104% 27% 8% 24 Industrial Insurance 22,916 26,933 26,056 31,445 31,445 (5,389) 83% 18% (3)% 25 Medical & Dental 139,561 170,594 212,055 198,694 198,694 13,361 107% 22% 24% 26 Unemployment 1,130 465 1,334 - - 1,334 - (59)% 187% 28 Uniform/Clothing 2,011 2,009 1,874 2,375 2,375 (501) 79% (0)% (7)% Total Salaries & Benefits 1,005,594 1,198,378 1,250,304 1,251,136 1,251,136 (832) 100% 19% 4% 31 Supplies 429 979 1,055 1,000 1,000 55 105% 128% 8% 41 Professional Services 390 390 442 - - 442 - 0% 13% 64 Machinery & Equipment 6,829 17,972 11,305 28,500 28,500 (17,195) 40% 163% (37)% Total Operating Expenses 7,648 19,341 12,802 29,500 29,500 (16,698) 43% 153% (34)% 17% Total Expenses 1,013,242 1,217,719 1,263,106 1,280,636 1,280,636 (17,530) 99% 20% 4% Percent of year expired STREET MAINTENANCE & OPERATIONS GENERAL SERVICES 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 31 Supplies 6,866 4,525 3,215 5,000 5,000 (1,785) 64% (34)% (29)% 35 Small Tools 613 - - 3,000 3,000 (3,000) - - - 41 Professional Services 4,746 871 625 1,100 1,100 (475) 57% (82)% (28)% 42 Communication - 14 - 2,500 2,500 (2,500) - - - 43 Travel 148 295 2,893 2,000 2,000 893 145% 99% 882% 44 Advertising 438 - - 1,500 1,500 (1,500) -- - 45 Rentals and Leases 434,404 222,098 271,846 294,401 294,401 (22,555) 92% (49)% 22% 46 Insurance 35,455 35,455 24,755 24,755 24,755 - 100% 0% (30)% 48 Repairs and Maintenance - - - 500 500 (500) - - - 49 Miscellaneous 7,278 3,326 7,806 5,200 5,200 2,606 150% (54)% 135% Total Operating Expenses 489,948 266,583 311,141 339,956 339,956 (28,815) 92% (46)% 17% Total Expenses 489,948 266,583 311,141 339,956 339,956 (28,815) 92% (46)% 17% Percent of year expired 92 100.00% STREET MAINTENANCE & OPERATIONS ROADWAY YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 31 Supplies 32,737 21,066 34,617 39,000 39,000 (4,383) 89% (36)% 64% 35 Small Tools 5,881 5,219 2,515 4,000 4,000 (1,485) 63% (11)% (52)% 41 Professional Services - - 706 100 100 606 706% - - 43 Travel -- 17,237 216 100 100 116 216% - - 45 Rentals and Leases - 1,105 2,968 3,400 3,400 (432) 87% - 169% 47 Public Utilities 630,093 738,209 763,447 764,100 764,100 (653) 100% 17% 3% 48 Repairs and Maintenance 7,841 - - 100 100 (100) -- - Total Operating Expenses 676,552 765,600 804,469 810,800 810,800 (6,331) 99% 13% 5% Total Expenses 676,552 765,600 804,469 810,800 810,800 (6,331) 99% 13% 5% Percent of year expired STREET MAINTENANCE & OPERATIONS STRUCTURES 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 31 Supplies 48 Repairs and Maintenance - - 2,137 - 1,722 18,015 1,000 1,500 1,000 1,500 722 16,515 172% 1201% - (19)% - - Total Operating Expenses - 2,137 19,737 2,500 2,500 17,237 789% - 824% 195% - - 41 Professional Services 436 527 632 500 500 Total Expenses - 2,137 19,737 2,500 2,500 17,237 789% - 824% Percent of year expired STREET MAINTENANCE & OPERATIONS LIGHTING 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS ( 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 31 Supplies 21,980 12,319 24,264 25,000 25,000 (736) 97% (44)% 97% 35 Small Tools -- 975 500 500 475 195% - - 41 Professional Services 436 527 632 500 500 132 126% 21% 20% 43 Travel - - - 100 100 (100) - - - 47 Public Utilities 237,699 295,336 301,383 270,000 270,000 31,383 112% 24% 2% Total Operating Expenses 260,115 308,181 327,255 296,100 296,100 31,155 111% 18% 6% Total Expenses 260,115 308,181 327,255 296,100 296,100 31,155 111% 18% 6% Percent of year expired 100.00% 93 STREET MAINTENANCE & OPERATIONS TRAFFIC CONTROL YEAR-END DECEMBER 31, 2017 Percent of year expired STREET MAINTENANCE & OPERATIONS SNOW & ICE CONTROL 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 SUMMARY BY EXPENDITURE 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % EXPENDED ACTUAL ALLOCATED BDGT 2015/2016 2016/2017 TYPE 468 - 7,851 - 16,889 - 2017 2017 OVER/(UNDER) 169% - % CHANGE ALLOCATED Total Operating Expenses 468 7,851 2015 2016 2017 ANNUAL ALLOCATED BDGT EXPENDED 2015/2016 2016/2017 31 Supplies 154,226 141,697 101,838 166,000 166,000 (64,162) 61% (8)% (28)% 35 Small Tools 3,508 2,468 4,704 2,500 2,500 2,204 188% (30)% 91% 41 Professional Services 10,078 252 2,381 100 100 2,281 2381% (98)% 845% 42 Communication 1,265 1,440 1,560 1,800 1,800 (240) 87% 14% 8% 43 Travel - - - 100 100 (100) - - - 47 Public Utilities 78,181 70,763 76,438 81,000 81,000 (4,562) 94% (9)% 8% 48 Repairs and Maintenance 43,315 4,286 - 20,000 20,000 (20,000) - (90)% - Total Operating Expenses 290,573 220,906 186,921 271,500 271,500 (84,579) 69% (24)% (15)% 25% Total Expenses 290,573 220,906 186,921 271,500 271,500 (84,579) 69% (24)% (15)% Percent of year expired STREET MAINTENANCE & OPERATIONS SNOW & ICE CONTROL 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) % EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 31 Supplies 43 Travel 468 - 7,851 - 16,889 - 10,000 300 10,000 300 6,889 (300) 169% - 1579% - 115% - Total Operating Expenses 468 7,851 16,889 10,300 10,300 6,589 164% 1579% 115% 2015/2016 2016/2017 31 Supplies 10,650 18,533 21,940 18,000 18,000 3,940 122% Total Expenses 468 7,851 16,889 10,300 10,300 6,589 164% 1579% 115% Percent of year expired STREET MAINTENANCE & OPERATIONS STREET CLEANING 100.00% YEAR-END DECEMBER 31, 2017 Percent of year expired 94 100.00% ACTUAL BUDGET COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL TYPE 2017 2017 OVER/(UNDER) % % CHANGE ALLOCATED 2015 2016 2017 ANNUAL ALLOCATED BDGT EXPENDED 2015/2016 2016/2017 31 Supplies 10,650 18,533 21,940 18,000 18,000 3,940 122% 74% 18% 35 Small Tools 2,120 1,545 1,709 1,200 1,200 509 142% (27)% 11% 41 Professional Services 1,413 225 4,035 2,200 2,200 1,835 183% (84)% 1693% 43 Travel -- - 100 100 (100) - - - 47 Public Utilities 58,108 31,088 45,195 37,000 37,000 8,195 122% (46)% 45% 48 Repairs and Maintenance 6,557 6,920 - 3,500 3,500 (3,500) - 6% - 53 Ext Taxes, Assessments 44 10 10 - - 10 - (78)% (2)% Total Operating Expenses 78,892 58,320 72,888 62,000 62,000 10,888 118% (26)% 25% Total Expenses 78,892 58,320 72,888 62,000 62,000 10,888 118% (26)% 25% Percent of year expired 94 100.00% STREET MAINTENANCE & OPERATIONS VIDEO & FIBER YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 31 Supplies 35 Small Tools 48 Repairs and Maintenance 15,464 - 1,556 38,510 3,384 - 30,473 1,762 - 30,000 2,000 1,500 30,000 2,000 1,500 473 (238) (1,500) 102% 88%- - 149% - (21)% (48)% - Total Operating Expenses 17,020 41,894 32,235 33,500 33,500 (1,265) 96% 146% (23)% Total Expenses 42 8,777 2,678 Total Expenses 17,020 41,894 32,235 33,500 33,500 (1,265) 96% 146% (23)% Percent of year expired STREET MAINTENANCE & OPERATIONS SIDEWALKS 100.00% YEAR-END DECEMBER 31, 2017 SUMMARY BY EXPENDITURE TYPE ACTUAL BUDGET COMPARISON OF RESULTS 2015 2016 2017 2017 ANNUAL 2017 ALLOCATED ACTUAL OVER/(UNDER) EXPENDED % CHANGE ALLOCATED BDGT 2015/2016 2016/2017 31 Supplies 48 Repairs and Maintenance 42 - - 8,777 2,678 - 2,300 - 2,300 - 378 - 116% - - - - - Total Operating Expenses 42 8,777 2,678 2,300 2,300 378 116% 20753% (69)% Total Expenses 42 8,777 2,678 2,300 2,300 378 116% 20753% (69)% Percent of year expired 100.00% 95 96 TO: CC: City of Tukwila INFORMATIONAL MEMORANDUM Councilmembers Mayor Ekberg FROM: Peggy McCarthy, Finance Director BY: Jeff Friend, Fiscal Manager DATE: July 5, 2018 SUBJECT: 2018 1St Quarter Financial Report Summary Allan Ekberg, Mayor The purpose of the quarterly financial report is to summarize for the City Council the general state of City- wide financial affairs and to highlight significant items or trends. The following provides a high-level summary of the City's financial performance on cash basis reporting. Additional details can be found later in the attached financial report. The first quarter status report is based on financial data available as of July 5th, 2018 for the reporting period ending March 31, 2018. Revenues are below allocated budget by $506K and expenditures are below budget by $169K. Allocated budgets through the reporting period are calculated by analyzing spend patterns in the previous year and allocating the current year budget using the same spend pattern. If a line item had no expenditures in the prior year but a budget in the current year, the allocated budget for the current year would be zero. Revenues Expenditures General Fund 2018 Revenues vs Expenditures (Through March 2018) $13.67 Budget $14.18 Budget $0 $5 $10 $15 $16.21 $16.38 $20 Millions 97 INFORMATIONAL MEMO Page 2 General Fund The general fund is the City's largest fund and accounts for most City resources and services, other than those required by statute to be accounted for in another fund. Services include governance, public safety, and administration. $9 0 $8 2 $7 General Fund Rolling 14 month Revenue and Expense Summary 1111 111111 h h i III II Feb -17 Mar -17 Apr -17 May -17 Jun -17 Jul -17 Aug -17 Sep -17 Oct -17 Nov -17 Dec -17 Jan -18 Feb -18 Mar -18 Operating Revenues Expenses 2 per. Mov. Avg. (Operating Revenues) 2 per. Mov. Avg. (Expenses) The above chart provides a look at revenues and expenses over the last 14 months. The trend lines are calculated using a 2 -month average for both revenues and expenses. The revenue peaks in April/May and October/November are the result of Property Tax revenue. 98 INFORMATIONAL MEMO Page 3 Revenues Property Taxes Sales & Use Taxes Admissions Tax Utility Tax Interfund Utility Tax Gambling & Excise Tax Licenses and Permits Intergovernmental Charges for Services Fines & Penalites Misc Indirect Cost Allocation Year -to -Date General Fund Revenues Compared to Budget (Through March 2018) I$253 $232 $614 $567 $685 $668 399 $543 I$36 $37 I$107 $104 $581 $581 $1,128 $984 $973 $1,049 $1,196 $2,822 $2,700 Tukwila Village $) $0 $2,000 $4,000 Year to Date • Budget $5.013 Thousa nds $5,385 Through March 2018, general fund revenues totaled $13.7M compared to an allocated budget of $14.2M and were $130K higher than revenues collected for the same period in 2017. Notable variances to budget for the first quarter include: • Sales and use taxes, which includes local retail sales and use tax, natural gas tax, and criminal justice sales tax, totaled $5M, which is below budget by $373K, however, it exceeds collections for the same period last year by $108K. • Business license fees, while below allocated budget by $55K, exceed prior year revenue by $223K. Beginning in 2018, the business license fee was changed to $70 per full-time employee and $35 per part-time employee and the RGRL fee was combined with the business license fee. The RGRL revenue line is now reflected in the business license revenue line. • Intergovernmental revenue is below budget by $356K. EMS levy funds of approximately $400K were not received in the first quarter, but were received in the second. 99 INFORMATIONAL MEMO Page 4 Expenditures Year to Date Department Expenditures Compared to Allocated Budget (Through March 2018) City Council $90 $101 Mayor Human Resources $134 $178 Finance $883 $898 $847 $1,049 Attorney $87 $102 Recreation $695 $766 Community Dev. Municipal Court Police Fire Tech. & Innovation Public Works Park Maintenance Street Maint & Ops Dept 20 $795 $889 _ $308 $311 $3,098 $435 $346 $360 $381 $0 $982 $1,040 $915 $929 $1,000 $1,291 $1,954 $2,000 $3,199 $3,000 $4,000 Year to Date ■ Allocated Budget $4,631 $4,904 $5,000 Thousands General fund expenditures through the end of March 2018 totaled $16.2M as compared to an allocated budget of $16.4M, which is $168K below budget. Notable variances are as follows: • Police is under budget by $272K. Salaries and benefits expenditures were under budget by $249K due to vacancies. • Fire is under budget by $101K. Total salaries and benefits are below allocated budget by $25K, and supplies are below budget by $75K due to timing differences in spending. • Finance is currently under budget by $202K. Finance salaries and benefits were less than anticipated due to several open positions and claims and judgements is below previous year spending by $55K. • Technology and Innovation Services (TIS) exceeds allocated budget by $90K. Salaries and benefits are above allocated budget by $22K. A position that was vacant most of 2017 is now filled. Additionally, the professional services line is above allocated budget by $53K. At the January 2nd regular meeting, Council authorized the Mayor to sign an agreement with Kronos to purchase and implement Telestaff. As part of the financing, the TIS department was to pay $23K from their 2017 budget. Due to the timing of the implementation, the $23K charge was incurred in 2018 instead of 2017. This item will be included in a budget amendment request at the end of 2018. It is also worth noting that, while 25% of the year has lapsed, TIS has only spent 21% of their annual budget through the first quarter. 100 INFORMATIONAL MEMO Page 5 • Department 20 is above allocated budget by $663K. In 2017, transfers to capital projects funds were not made until the latter part of 2017. Due to cash flow needs in the arterial street fund, transfers from department 20 to the arterial street fund have been made in the first quarter. Fund Summary The chart below is a summary of ending balances for each of the fund types as of March 31,2018. Fund Summary General/ Contingency Special Revenue Capital Projects Enterprise Internal Service Debt Beginning Fund Balance 18,145,352 1,367,091 52,986,711 17,425,401 5,945,177 1,139,216 Revenues 13,692,371 139,987 11,005,336 7,112,376 5,316,154 705,208 Expenditures (16,214,595) (20,108) (17,569,882) (9,022,864) (5,150,991) (724,588) Ending Fund Balance 15,623,127 1,486,969 46,422,165 15,514,913 6,110,340 1,119,836 General/Contincienc General Fund General Contingency Beginning Fund Balance 11,868,277 6,277,075 Revenues 13,671,561 20,810 Expenditures (16,214,595) - Ending Fund Balance 9,325,243 6,297,885 Special Revenue Funds: Special revenue funds account for revenue sources and expenditures that are legally restricted to a specific purpose. The City has two special revenue funds: Lodging Tax and Seizure. The Lodging Tax fund receives a special excise tax on lodging charges and is used to promote tourism. The seizure fund accounts for the yearly accumulation of drug seizure funds and is used for seizure related expenditures. Through the end of March 2018, revenues exceeded expenditures in the Lodging Tax fund. Expenditures for the Seizure fund are greater than revenue by $7K. In 2018 expenditures in the Seizure fund will exceed revenues due to amounts received in 2016 from the Motel raid in 2013. Special Revenue Funds Lodging Tax Seizure Beginning Fund Balance 1,139,775 227,316 Revenues 138,231 1,755 Expenditures (11,240) (8,869) Ending Fund Balance 1,266,767 220,202 101 INFORMATIONAL MEMO Page 6 Capital Projects Funds The City has six capital projects funds. Revenue and expenditure details for the funds are as follows: Capital Project Funds Residential Streets Arterial Streets Land Acq, Rec. & Park Dev. Facility Replacement Gen Gov't Improvements Fre Impact Fees Public Safety Plan City Facilities Beginning Fund Balance 6,176,418 3,436,437 4,067,756 2,205,169 368,801 7,210 36,724,920 - Revenues 120,216 2,416,140 244,580 11,322 51,025 22,442 139,610 8,000,000 Expenditures (913,487) (2,112,355) (3,013,612) (8,443) (11,554) - (4,459,644) (7,050,787) Ending Fund Balance 5,383,147 3,740,222 1,298,724 2,208,048 408,273 29,652 32,404,886 949,213 Through the end of March, the major project in the residential street project is the 42nd Ave S Phase III, with expenditures of $849K. Work also continues on the 53rd Ave S project with $61 K in expenditures. Several arterial street projects were under way during the first quarter including S 144th St Phase II and Strander Blvd Extension Phase 3. Strander Blvd Extension project expenditures of $248K were offset by $212K of revenue received. Expenditures of $1.5M for the Boeing Access Road Bridge Rehab were offset with grant revenue of $1.2M. Major Maintenance on 3 Bridges was also under construction in the first quarter. Land Acq, Recreation & Parks Development transferred $3M to the City Facilities fund for land acquisition for the PW Works shops facility. Enterprise Funds The City's four enterprise funds account for operations with revenues primarily provided from user fees, charges, or contracts for services. The City has three utilities and one golf course. The following chart summaries activity for the first quarter: Enterprise Funds Water Sewer Foster Golf Surface Water Beginning Fund Balance* 5,690,592 8,696,675 602,269 2,998,807 Revenues 1,333,965 2,382,192 208,956 3,187,263 Expenditures (2,217,678) (2,577,107) (438,761) (3,789,317) Ending Fund Balance 4,806,879 8,501,760 372,463 2,396,753 * Foster Golf Beginning Fund Balance is adjusted to remove effect of GASB 68 Net Pension Liability Revenue for water consumption and the golf course is weather dependent and is typically lower during the winter months while expenditures remain consistent throughout the year. Expenditures include a transfer from Utilities to Public Works of $1.2M for land purchased for the new Public Works facility. Utility funds will be reimbursed when bonds are sold. 102 INFORMATIONAL MEMO Page 7 Internal Service Funds Internal service funds provide services to other City departments and include functions such as employee and LEOFF 1 retiree medical insurance as well as equipment rental and replacement. Through the end of March, all internal service funds have sufficient funds to meet expenses. Expenditures include about $3.7M for the purchase of new fire trucks which was reimbursed by a transfer from the Public Safety Plan fund. 103 Self Insured Self Insured Internal Service Funds Fleet Healthcare - Healthcare - Actives Retirees Beginning Fund Balance 4,178,570 1,066,595 700,012 Revenues 3,787,854 1,465,093 63,208 Expenditures (3,744,593) (1,324,861) (81,537) Ending Fund Balance 4,221,831 1,206,827 681,682 103 GENERAL FUND CITY OF TUKWILA GENERAL FUND REVENUES YTD AS OF MARCH 31, 2018 SUMMARY BY REVENUE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 2018 ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % REC'D 2016/2017 2017/2018 PROPERTY TAX 15,279,302 567,223 509,856 551,575 614,419 47,195 4% 8% 11% SALES TAX 20,607,102 5,385,312 5,024,022 4,905,073 5,012,746 (372,567) 24% (2)% 2% ADMISSIONS TAX 774,000 231,590 182,799 218,042 253,304 21,715 33% 19% 16% UTILITY TAX 4,205,513 1,191,020 1,166,296 1,178,645 1,127,637 (63,383) 27% 1% (4)% INTERFUND UTILITY TAX 2,205,000 668,144 628,802 679,700 684,651 16,508 31% 8% 1% GAMBLING & EXCISE TAX 4,045,414 973,238 764,327 957,379 983,699 10,461 24% 25% 3% TOTAL GENERAL REVENUE 47,116,331 9,016,528 8,276,101 8,490,414 8,676,456 (340,072) 18% 3% 2% BUSINESS LICENSES 2,834,790 2,423,448 2,240,149 2,145,515 2,368,613 (54,834) 84% (4)% 10% RENTAL HOUSING 49,000 43,729 29,710 37,750 41,340 (2,389) 84% 27% 10% BUILDING PERMITS 1,449,600 232,408 320,629 300,046 412,280 179,872 28% (6)% 37% TOTAL LICENSES AND PERMITS 4,333,390 2,699,585 2,590,489 2,483,312 2,822,234 122,649 65% (4)% 14% SALES TAX MITIGATION 1,140,000 283,168 282,954 273,006 272,548 (10,620) 24% (4)% (0)% FRANCHISE FEE 2,199,500 425,565 528,425 438,370 633,332 207,768 29% (17)% 44% GRANT 545,517 39,340 74,420 86,352 49,856 10,515 9% 16% (42)% STATE ENTITLEMENTS 425,403 87,334 74,220 75,534 89,214 1,879 21% 2% 18% INTERGOVERNMENTAL 531,454 360,128 6,530 432,284 4,063 (356,066) 1% 6520% (99)% TOTAL INTERGOVERNMENTAL REVENUE 4,841,874 1,195,535 966,549 1,305,546 1,049,012 (146,524) 22% 35% (20)% GENERAL GOVERNMENT 35,265 7,934 9,693 8,636 7,931 (3) 22% (11)% (8)% SECURITY 693,726 148,902 135,682 124,597 52,899 (96,003) 8% (8)% (58)% TRANSPORTATION 109,000 540 7,763 - 540 - 0% (100)% 0% PLAN CHECK AND REVIEW FEES 905,090 150,922 210,894 166,641 168,175 17,253 19% (21)% 1% CULTURE AND REC FEES 1,060,500 234,741 283,924 230,834 169,542 (65,199) 16% (19)% (27)% TOTAL CHARGES FOR SERVICES 2,803,581 543,039 647,957 530,709 399,088 (143,951) 14% (18)% (25)% FINES & PENALTIES 266,829 36,728 44,552 36,909 36,452 (277) 14% (17)% (1)% MISC 583,694 104,240 82,369 124,848 106,910 2,670 18% 52% (14)% INDIRECT COST ALLOCATION 2,325,643 581,411 558,369 569,765 581,411 (0) 25% 2% 2% TOTAL OTHER INCOME 3,176,166 722,379 685,290 731,522 724,772 2,394 23% 7% (1) % TOTAL OPERATING REVENUE 62,271,342 14,177,065 13,166,386 13,541,501 13,671,561 (505,504) 22% 3% 1% TRANSFERS IN (TUKWILA VILLAGE) 6,050,000 - - - - - 0% 0% 0% TOTAL REVENUE 68,321,342 14,177,065 13,166,386 13,541,501 13,671,561 (505,504) 20% 3% 1% 104 GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF MARCH 31, 2018 SUMMARY OF EXPENDITURES BY DEPARTMENT BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 2018 ACTUAL OVER/(UNDER) % EXPENDED % CHANGE 3% reduction? ALLOCATED BDGT 2016/2017 2017/2018 vs. annual 01 City Council 430,319 101,140 91,489 91,852 90,184 (10,956) 21% 0% (2)% 2.55% 03 Mayor 4,143,651 897,796 928,959 829,439 882,820 (14,975) 21% (11)% 6% 0.36% 04 Human Resources 728,083 177,972 162,413 161,696 133,520 (44,452) 18% (0)% (17)% 6.11% 05 Finance 2,733,016 1,049,120 830,197 863,538 846,522 (202,598) 31% 4% (2)% 7.41% 06 Attorney 733,185 102,211 93,698 92,849 87,161 (15,050) 12% (1)% (6)% 2.05% 07 Recreation 3,332,680 765,760 662,613 703,105 695,299 (70,461) 21% 6% (1)% 2.11% 08 Community Development 3,671,160 889,473 712,875 778,360 795,362 (94,112) 22% 9% 2% 2.56% 09 Municipal Court 1,295,812 310,981 282,096 292,585 307,902 (3,078) 24% 4% 5% 0.24% 10 Police 18,999,049 4,903,743 4,817,812 4,488,220 4,631,393 (272,350) 24% (7)% 3% 1.43% 11 Fire 12,432,599 3,198,670 2,853,633 3,060,135 3,098,033 (100,637) 25% 7% 1% 0.81% 12 Technology & Innovation Svcs 2,040,671 345,605 337,848 306,852 435,264 89,659 21% (9)% 42% NO 13 Public Works 3,876,047 1,039,900 946,963 951,012 982,427 (57,474) 25% 0% 3% 1.48% 15 Park Maintenance 1,459,098 380,877 287,581 355,555 359,951 (20,926) 25% 24% 1% 1.43% 16 Street Maintenance & Operations 3,149,643 929,320 863,251 896,124 914,895 (14,425) 29% 4% 2% 0.46% Subtotal 59,025,013 15,092,568 13,871,427 13,871,323 14,260,732 (831,836) 24% (0)% 3% 1.41% 20 Dept 20 9,539,621 1,290,515 843,708 746,501 1,953,863 663,348 20% (12)% 162% Total Expenditures 68,564,634 16,383,084 14,715,134 14,617,824 16,214,595 (168,488) 24% (1)% 11% 0.25% Percent of year completed 25.00% GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF MARCH 31, 2018 SUMMARY OF SALARIES AND BENEFITS BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 2018 ACTUAL OVER/(UNDER) % EXPENDED % CHANGE ALLOCATED BDGT 2016/2017 2017/2018 11 Salaries 28,339,011 7,011,618 6,626,030 6,707,363 6,824,881 (186,737) 24% 1% 2% 12 Extra Labor 754,693 134,233 129,594 120,422 121,344 (12,889) 16% (7)% 1% 13 Overtime 1,632,035 446,732 319,509 405,308 347,533 (99,199) 21% 27% (14)% 15 Holiday Pay 525,583 3,768 3,286 1,394 4,453 685 1% (58)% 220% 21 FICA 1,843,030 457,062 424,605 433,168 444,188 (12,875) 24% 2% 3% 22 Pension-LEOFF2 880,275 199,950 196,349 199,023 207,671 7,721 24% 1% 4% 23 Pension-PERS/PSERS 1,608,904 385,016 337,406 359,165 416,156 31,141 26% 6% 16% 24 Industrial Insurance 940,895 220,942 156,232 148,586 149,178 (71,764) 16% (5)% 0% 25 Medical & Dental 6,395,135 1,612,101 1,406,860 1,405,462 1,389,441 (222,660) 22% (0)% (1)% 26 Unemployment 13,000 - 10,624 471 16,622 16,622 128% (96)% 3427% 28 Uniform/Clothing 10,500 1,420 777 642 1,265 (155) 12% (17)% 97% Total Salaries and Benefits 42,943,061 10,472,842 9,611,271 9,781,003 9,922,732 (550,110) 23% 2% 1% Percent of year completed 25.00% SUMMARY OF SUPPLIES, SERVICES, AND CAPITAL BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 2018 ACTUAL OVER/(UNDER) EXPENDED % CHANGE ALLOCATED BDGT 2016/2017 2017/2018 Transfers 9,539,621 1,290,515 843,708 746,501 1,953,863 663,348 20% (12)% 162% 31 Supplies 1,176,504 308,342 244,428 263,070 221,518 (86,824) 19% 8% (16)% 34 Items Purchased for resale 22,000 74 (1,115) 69 - (74) - (106)% - 35 Small Tools 97,318 25,784 9,018 22,445 21,190 (4,595) 22% 149% (6)% 41 Professional Services 3,304,461 399,942 421,757 381,588 429,968 30,026 13% (10)% 13% 42 Communication 436,370 74,581 74,082 70,664 77,647 3,066 18% (5)% 10% 43 Travel 189,880 55,999 48,346 49,857 45,668 (10,331) 24% 3% (8)% 44 Advertising 51,500 10,576 7,844 5,593 5,424 (5,152) 11% (29)% (3)% 45 Rentals and Leases 2,313,038 632,499 654,468 538,074 541,025 (91,474) 23% (18)% 1% 46 Insurance 976,992 967,822 804,035 880,875 968,135 313 99% 10% 10% 47 Public Utilities 1,928,305 664,868 608,221 649,379 669,583 4,715 35% 7% 3% 48 Repairs and Maintenance 799,988 131,597 127,070 148,698 74,730 (56,867) 9% 17% (50)% 49 Miscellaneous 1,564,472 468,009 290,028 262,419 427,413 (40,595) 27% (10)% 63% 51 Inter -Governmental 3,191,119 871,527 731,296 800,674 843,556 (27,970) 26% 9% 5% 53 Ext Taxes, Oper. Assess 5 - 6 31 85 85 1702% 391% 179% 64 Machinery & Equipment 30,000 8,108 240,671 16,885 12,059 3,951 40% (93)% (29)% Total Supplies, Services, and Capital 25,621,573 5,910,241 5,103,863 4,836,822 6,291,864 381,622 25% (5)% 30% Percent of year completed 106 25.00%