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Home My WebLink AboutFIN 2019-07-22 COMPLETE AGENDA PACKETCity of Tukwila Finance Committee • Thomas McLeod, Chair 4 Verna Seal • De'Sean Quinn AGENDA MONDAY, JULY 22, 2019 — 5:30 PM HAZELNUT CONFERENCE ROOM (At east entrance of City Hall) Distribution: T. McLeod V. Seal D. Quinn K. Hougardy D. Robertson K. Kruller Z. Idan Mayor Ekberg D. Cline R. Bianchi C. O'Flaherty L. Humphrey Item Recommended Action Page 1. PRESENTATION(S) 2. BUSINESS AGENDA a. May 2019 departmental budget-to-actuals report. a. Discussion only. Pg.1 Jeff Friend,. Fiscal Manager b. 2019 1st Quarter financial report. b. Forward to 8/12 C.O.W. Pg.7 Jeff Friend, fiscal Manager Meeting. c. Discussion on Fire Department budget: Service levels. C. Discussion only. Pg.53 Vicky Carlsen, Finance Director d. Discussion on Fire Marshal's office. d. Discussion only. Pg.65 Vicky Carlsen, Finance Director 3. MISCELLANEOUS 4. ANNOUNCEMENTS Next Scheduled Meeting: Monday, August 12, 2019 I) The City of Tukwila strives to accommodate individuals with disabilities. Please contact the City Clerk's Office at 206-433-1800 (TukwilaCityClerk@TukwilaWA.gov) for assistance. City of Tukwila Allan Ekberg, Mayor INFOR ATIONAL E ORANDU TO: Finance Committee FROM: Vicky Carlsen, Finance Director BY: Jeff Friend, Fiscal Manager CC: Mayor Ekberg DATE: July 9, 2019 SUBJECT: Year -to -Date May 2019 General Fund Update Summary The purpose of the May 2019 General Fund Financial Report is to summarize for the City Council the general state of departmental expenditures and to highlight significant items. The following provides a high-level summary of the departmental financial performance. The May 2019 Report is based on financial data available as of July 9, 2019, for the period ending May 31, 2019. Additional details can be found within the attached financial report. Expenditures General Fund expenditures totaled $27.1M through May, which is about $336.7K below the allocated budget of $27.4M. The allocated budget is calculated to reflect year-to-date spending patterns of the previous year. Two significant, unbudgeted events have occurred in 2019 that affect multiple departments. East Marginal Way Power Pole Accident On April 5th, there was a large accident where numerous power poles toppled over on East Marginal Way. Current estimates for this incident through July 9, 2019 are as follows: Department Overtime and Benefits Repairs and Maintenance Combined Street Maintenance and Operations $ 30,281.39 $ 214,890.16 $ 245,171.55 A claim totaling $245.2K has been initiated with the Washington Cities Insurance Authority (WCIA) for reimbursement of the current estimated expenditures. A check was received in June for $178.9K (75%) with the balance to be received later. 1 INFORMATIONAL MEMO Page 2 Snowstorms During the month of February, City h/exp8henced twosno wstorms. As ofMay 3111 . unbudgeted costs related to the snow events are as follows: Department Overtime Supplies Combined Police $ ' $ 143 $ 143 Fire 30,313 25 30,598 Public Works - 286 286 Park Maintenance - 452 452 Street Maintenance and Operations 19\463 30,555 50\018 Total $ 48,777 $ 31,721 $ 81,497 Departmental Variances Eleven of fourteen General Fund departments were under their oUooetod budget through May 2019. Major variances are: � Community Development io$9O.5K over budget through May mnProfessional Services expenditures have been greater than anticipated in the budget. The budget had assumed development activity would e|oxV in 2019; hoyvever, this has not been the case. Therefore, services directly related todevelopment activity, such aopeer review, that are typically outaouroed. are now over budget. It should be noted that a |mrQo portion of Professional Services are revenue -backed. /\dditiUneUy, on unexpected structural oode compliance review was done for o |noa| business ($51N)inthe first quarter. � Police was $400.3K below budget through May primarily due to salaries and benefits being below budget bv$4AR.2K.The department has had vacant positions, many filled with new employees at a lower pay rote than the departed employees who were with the City during the budget process. Supplies and services were over budget $85.8K primarily due to equipment for new employees plus training and related travel costs. Police prioritize training for earlier in the year as more classes are offered in the spring and summer due tDweather. The department also prefers tDincur training costs early in the year before the budget has tightened toward year-end. Additionally, $10.8K was spent on mailboxes in support 'ofthe City'o program to offer residents discounted secure locking mailboxes tohelp prevent mail theft. ° Fire is $314.4K over budget. Salaries and benefits were $356.4K over budget resulting from filling four UDbudgeted pipelinepositions ($145K)aswell amovertime costs that were over budget through May ($187.9N). Services and supplies were under budget by about $42.DK pmrU2||y offsetting the amount the department was over budget on salaries and benefits. Aeofthe May 20m Finance Committee meeting, the Finance Committee began an ongoing analysis of options to address the Fire operating budget issues. INFORMATIONAL MEMO Page 3 • Street Maintenance and Operations was $79.6K over budget through May primarily due to overtime and supplies costs related to the snow events and the East Marginal Way power pole event. Public Utilities expenses were under budget due to the timing of invoice payments. Overtime and Benefits Supplies Snow $ 19,463 $ 30,555 Power Poles* 12,836 31,636 Total $ 50,018 44,472 $ 32,299 $ 62,191 *Costs to be reimbursed by WCIA $ 94,490 Year to Date Department Expenditures Compared to Allocated Budget (Through May 2019) $156 City Council NO $182 Mayor Administrative Services Finance • $211 Attorney $300 Recreation Community Development Municipal Court Police Fire Technology & Innovation Svcs Public Works Park Maintenance Street Maintenance & Operations Dept 20 $965 $1,006 $759 $793 $1,157 $1,271 $1,278 $1,310 $1,475 $1,384 $524 $541 $7,619 $8,019 $768 $817 $1,602 $1,713 $725 $736 $2,013 $1,933 $2,410 $2,310 $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 Thousands $5,395 $5,081 YTD Actual a YTD Budget 3 INFORMATIONAL MEMO Page 4 GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF MAY 31, 2019 SUMMARY OF EXPENDITURES BY DEPARTMENT BUDGET ACTUAL COMPARISON OF RESULTS 2019 2019 ANNUAL ALLOCATED 2017 2018 2019 ACTUAL OVER/(UNDER) %CHANGE' ALLOCATED BDGT % EXPENDED 2017/2018 2018/2019 01 City Council 432,111 181,579 143,756 157,074 156,024 (25,555) 36% 9% (1)% 03 Mayor 2,595,514 1,006,073 934,493 991,022 965,401 (40,672) 37% 6% (3)% 04 Administrative Services 2,111,509 792,709 750,780 751,926 759,194 (33,515) 36% 0% 1% 05 Finance 2,671,195 1,270,532 1,189,149 1,207,676 1,157,459 (113,073) 43% 2% (4)% 06 Attorney 710,730 299,911 210,922 367,465 211,379 (88,532) 30% 74% (42)% 07 Recreation 3,294,138 1,310,423 1,198,630 1,168,752 1,278,324 (32,098) 39% (2)% 9% 08 Community Development 3511,558 1,384,284 1,348,587 1,375,964 1,474,734 90,449 42% 2% 7% 09 Municipal Court 1,298,228 540,576 489,902 525,604 523,709 (16,867) 40% 7% (0)% 10 Police 19,427,613 8,019,007 7,338,582 7,417,495 7,618,667 (400,339) 39% 1% 3% 11 Fire 12,473,387 5,080,831 5,026,145 4,938,736 5,395,249 314,418 43% (2)% 9% 12 Technology&Innovation Svcs 2,043,934 817,189 594,003 806,129 768,207 (48,982) 38°/d 36% (5)% 13 Public Works 3,948,613 1,713,086 1,501,347 1,533,968 1,601,688 (111,398) 41% 2% 4% 15 Park Maintenance 1,630,586 735,793 578,836 577,284 725,081 (10,712) 44% (0)% 26% 16 Street Maintenance & Operations 3,354,733 1,933,128 1,305,111 1,345,789 2,012,740 79,612 60% 3% 50% Subtotal 59,503849 25,085,120 r 22,610,242 23,164,885 24,647,856 (437,264) 41% 2% 6% 20 Dept 20 6,362,029 2,309,572 796,501 3,003,863 2,410,097 100,525 38% 277% (20)% Total Expenditures 65,865,878 27,394,692 23,406,743 26,168,748 27,057,953 (336,739) 41% 12% 3% Percent of year completed 42% 4 INFORMATIONAL MEMO Page 5 GENERAL FUND CITY OF TUKW ILA GENERAL FUND EXPENDITURES YTDAS OFMAY31, 2019 SUMMARY OF SALARIES AND BENEFITS BUDGET ACTUAL COMPARISON OF RESULTS 2019 ANNUAL 2019 ALLOCATED 2017 2018 2099 ACTUAL OVER/(UNDER) T:CHANGE ALLOCATED BDGT '. % EXPENDED 2017/2018 2018/2019 11 Salaries 28,891,480 12,038,117 11,131,045 11,262,268 11,674,707 (363,409) 40% 1% 4% 12 Extra Labor 762,833 274,304 211,315 215,980 272,693 (1,611) 36% 2% 26% 13 Overtime 1,350,099 510,879 681,209 550,048 770,092 259,213 57% (19)% 40% 15 Holiday Pay 504,517 16,872 7,170 15,159 5,996. (10,876) 1% 111% (60)% 21 FICA 2,107,153. 877,980 723,116 733,564 761,159 (116,821) 36% 1% 4% 22 Pension-LEOFF2 922,206 384,253 332,329 342,283 363,548 (20,704) 39% 3% 6% 23 Pension-PERS/PSERS 1,751,656 729,857 599,077 687,767 731,502 1,645 42% 15% 6% 24 Industrial Insurance 861,417 358,924 250,709 249,896 351,357 (7,566) 41% (0)% 41% 25 Medical & Dental 5,998,564 2,499,402 2,344,732 2,307,062 2,382,990 (116,412) 40% (2)% 3% 28 Uniform/Clothing 8,525 2,442 1,064 1,508 1,313 (1,129) 15% 42% (13)% Total Salaries and Benefits 43,158,450 17,693,029 16,282,237 16,383,890 17,325,758 (367,271) 40% 1% 6% SUMMARY OF SUPPLIES, SERVICES, AND CAPITAL BUDGET ACTUAL COMPARISON; OF RESULTS 2019 ANNUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL OVER(UNDER) %CHANGE ALLOCATED BDGT EXPENDED 2017/2018 2098/2099 0 Transfers 6,362,029 2,309,572 796,501 3,003,863 2,410,097 100,525 38% 277% (20)% 31 Supplies 1,072,087 408,458 561,612 394,874 569,726. 161,268 53% (30)% 44% 34. Items Purchased for resale 22,000 5,673 4,854. 5,799 5,810 137 26% 19% 0% 35 Small Tools 163,569 56,140 37,172 34,683 47,657 (8,483) 29% (7)% 37% 41 Professional Services 6,404,856 2,311,509 2,118,204 2,510,344 2,242,884 (68,625) 35%. 19% (11)% 42 Communication 434,600 144,704. 137,310 155,203 148,949 4,245 34%. 13% (4)% 43 Travel 159,630 68,138 88,560 67,938 94,124 25,987 59% (23)% 39% 44 Advertising 47,550 12,157 8,012 9,041 8,259 (3,899) 17%. 13% (9)% 45 Rentals and Leases 2,901,035 1,132,137 890,268 890,576 1,174,759 42,622 40% 0% 32% 46 Insurance 1,005,775 1,005,775 887,617 974,066 889,957 (115,818) 88% 10% (9)% 47 Public Utilities 1,999,424 1,441,670 845,603 902,560 1,345,070 (96,800) 67% 7% 49% 48 Repairs and: Maintenance. 623,150 317,994. 209,454 173,676 327,261 9,266 53% (17)% 88% 49 Miscellaneous 1,271,723 477,540 497,532 615,644 467,644 (9,896) 37% 24% (24)% 64 Machinery& Equipment 240,000 9,997 41,807 46,590 - (9,997) - 11% - Total Supplies, Services, and Capital 22,707,428 9,701,663 7,124,507 9,784,858 9,732,195 30,532 43% 37% (1) % Total Expenditures 65,865,878 27,394,692 23,406,743 26,168,748 27,057,953 (336,739) 41% 12% 3% Perce t of year completed 42% 5 6 City f Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Finance Committee CC: Mayor Ekberg FROM: Vicky Cadeen.Finance Director BY: Jeff Friend, Fiscal Manager DATE: July 1.3U19 SUBJECT: 2019 ls' Quarter Financial Report The quarterly financial report summarizes Citywide financial results and highlights significant items or trends, The first quarter financial report is booed on financial data available as of July 1. 2O18for the reporting period ending March 31.2OiQ. Allocated budgets are calculated based on the patterns of revenue received and expenditures made in the previous year with the current year budget allocated using the same patterns. Additional details can be found inthe attached financial reports. C3ENERALFUNO The General Fund is the City'o largest fund and accounts for most City naoounxao and services including governance, public safety, and administration. Budget Variances Revenues are below allocated budget by$229.Gthousand and expenditures are below allocated budget by $575.9 thousand. Revenues Expenditures $0 General Fund 2019ne mmres (Through March 2019) $5 $10 mn $m Millions INFORMATIONAL MEMO Page 2 Revenues Through the first quarter, general fund revenues totaled $13.4 million compared to an allocated budget of $13.6 million and were $167.0 thousand higher than revenues collected for the same period in the prior year. PROPERTY TAX SALES TAX ADMISSIONS TAX UTILITY TAX INTERFUND UTILITY TAX GAMBLING & EXCISE TAX LICENSES AND PERMITS INTERGOVERNMENTAL REVENUE CHARGES FOR SERVICES FINES & PENALTIES MI SC INDIRECT COST ALLOCATION Sales Tax Year -to -Date General Fund Revenues Compared to Budget (Through March 2019) 5625 50 5636 5636 51,000 52.000 * YTD Actual S3,185 53,000 e YTD Budget 54,000 Thousands 5.'4,435 5:1,4 29 55,000 56,000 Sales tax revenue was $4.5 million through the first quarter compared to an allocated budget of $4.4 million and was $56.2 thousand higher than sales tax revenue collected in the first quarter of the prior year. 25,G00,00C 20,000X00 15,000,000 10,00CLOCC trtgres4***, Rateleate Sales Tax Revenue 2019 - 1" Quarter MA*;:t 20 i 9 Budget .04..201.8 Actual ,....**2019 Actual 8 INFORMATIONAL MEMO Page pmPmty Tax Property tax revenue was $509.2 thousand through the first quarter which was $117 thousand less than the allocated budget uf$62G.3 thousand. It should be noted that the majority ofproperty tax revenue is collected in April/May and October/November of each year. 18,000,000 16,000,000 14,000,000 10,000,000 «.«»u»»» 6,000,000 *'nn0,000 z,0ou'onu �� Other General Fund Revenues Property Tax Revenue (Y � ° Utility taxes were $1.0 million; $220.2 thousand less than the allocated budget of $1,3 million. Telephone taxes were $104.8 thousand below allocated budget which accounts for almosthalf ofthe variance. ° |ntexfund utility taxes were $524.8 thousand; $178.5 thousand less than the allocated budget of $701.3 thousand. The variance is primarily due to the change in timing of surface water they are now collected by King County. Actual revenue is expected to catch up to budget as the year progresses. ° Gambling and excise taxes through March were $084.8 thousand which was $132.8thousand less than the allocated budget cf $1.1million. Two ofthe casinos located inthe city saw revenue decrease compared tothe same period inthe prior year. ° Licenses and permits revenue was $3.2 million; $505.1 thousand over the allocated budget of $2.7 million. Revenue from business licenses was $28million; $544.7over the allocated budget cf $2.2 ° Intergovernmental revenue was $987.1 thousand; $2827thnuoand less than he allocatedbud of $1.3 million. The variance is primarily due to grant revenue and state entitlements being$2OO.S thousand and $58.5 thousand below allocated budget, nespecUye|y, due to timing. These categories are expected to'significantly increase aothe year progresses. INFORMATIONAL MEMO Page w Charges for services were $526.5thnusand; $148.8thounand over the allocated budget of$377.7 thousand. This is primarily due to plan check and review fees being $211.3 thousand over the allocated budget. Expenditures Snow Events During the month ofFebruary, the City experienced two winter snowstorms. Unbudgetedcosts related tn the snow events are as follows: Dupmrtmmnt Overtime Supplies Combined Police $ $ 143 $ 143 Fie 30,313 285 30,598 Public Works 286 286 Park Maintenance ' 452 452 Street Maintenance and Operations 19,463 30,555 50,018 Tmto| * 48.777 $ 31'721 $ 81,497 Year to Date Year toDate Department Enditures ComparedtoAJkooatedBudQe1 (Through March 2019) ~~^--~ 1 em Mayor Administrative Services Finance $369 5457 N $n, Attorneym60 Recreation Community Development Municipal Court mme ,.m Technology & Innovation Svcs PublicWorks pnw $3,,28 $439 $467 Street Maintenance a 31*95 Park Maintenance Operations $1,438 $0 $1.000 $2,000 $3,000 $4,mm $5,000 $6,000 10 INFORMATIONAL MEMO Page 5 Excluding Department 20, eleven of fourteen General Fund departments were under their allocated budget through the first quarter. Major variances were: w Community Development was $7.5 thousand over budget primarily due to costs ($51.0 thousand) related to structural code compliance review for a local business. This overage was offset bysalary and benefits being $43.Gthousand under budget through the first quarter due to some vacant positions. Staff is also working toward determining and collecting a reimbursable amount from the local business for work performed. ° Fire was $139.5dx»uoand over budget through the first quarter. Gakahoo and benefits were S221.Othousand over budget resulting from filling four b d eted pipeline positions thousand) and overtime costs that were over budget through the first quarter ($10/.9 thousand). It should be noted that$30.3 thousand ofovertime and benefits costa were related to the February snow events. Services and 'supplies were under budget by $81.5 thousand partially offsetting the amount the department was over budget onsalaries and benefits. Aoof the May 28mFinance Committee meeting,theFinonceCommitteebogononongningana|ysis ofoptions toaddress the Fire operating budget issues. ~ Street Maintenance and Operations was $56.8 thousand over budget through the first quarter primarilydue to overtime and supplies costs related to the snow events. Overtime was $25.7 thousand over budget while supplies were $53.0 thousand over budget. These amounts were partially offset by Public Utilities being $18.6 thousand under budget due to the timing of utility invoice payments. Travel was also under budget by$2thousand. Fund Balance Ending fund balances for the General and Contingency Funds are as follows: ^ General Fund Contingency Fund Beginning Fund Balance $ 13,342,662 $ 6,557^161 Revenues 13,348,069 42,173 Expenditures (I7,282123) ' Ending Fund Balance $ 9,408,608 $ 6,699,334 The City's reserve policy states that, at the close of each fiscal year, the General Fund unassigned balance shall equal or exceed 18% and the Contingency Fund reserve balance shall equal or exceed 10% of the previous year General Fund revenue, exclusive of significant ncm'operadng, non -recurring revenues. It is 11 INFORMATIONAL MEMO Page 6 OTHER FUNDS 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 ravenuefundm:LodgingTaXand Seizure, The Lodging Tax fund receives aspecial excise tax onlodging charges and is used to promote tourism. The seizure fund accounts for the accumulation of drug seizure funds and is used for seizure related expenditures. ' Special Revenue mdgingTax Seizure ' Beginning Fund Balance $ 1,617625 $ 233,688 Revenues 165,162 26,158 Expenditures (27,626) (5,384 More activity is expected in the Lodging Tax fund in the spring and summer months as tourism increases. Capital Proiects Funds The City has eight capital projects funds. Revenue and expenditure details for the funds are as follows: Capital Projects Residential Streets Bridges and Arterial Streets Land Accl, Rec. and Park Development ' Urban Renwal Beginning Fund Balance $ 115,544 $ 2,873,425 $ 1,1]3 268 $ 7,514,413 Revenues 1,374993 623,50I 73,990 13,973 Expenditures (640,421) ([88,410) (23,097) (23,696) Ending Fund Balance $ 847,116 $ 2,808,S17 g 1,18416I g 7,514,696 '— Capital Projects (Cont.) General Government Fire Improvement ~ Public Safety Plan City Facilities Beginning Fund Balance $ 477,761 167136 $ 15,232,963 $ 13,079590 Revenues 52,80S 255i00 145,176 01,050 Expenditures (33) - (557,980 (14494,941) Ending Fund Balance $ 530,533 $ 422,956 $ 14,820,159 $ 785,699 For 2O1Q.the major Residential Street projects are the completion of the 42nd Ave Gand BmAve Sstreet improvement projects which include undergnounding of utilities and installation of sidewalks. Ahbbon cutting torecognize completion ofthe 53mAve Sproject ioplanned for August while the 42«u Ave Sproject is in its final stages of review. Several arterial streets projects continued throughout the first quarter. The G14011 Intersection Improvements project andB i gAnceouRoadBhdgeRehabiUbadnnpnojecthayebothbeonnomplebad. The Boeing Access Road Bridge over Airport Way Seismic Retrofit is in design, Annual Overlay and Repair andAnnua|Signa|prognamearaundenway- AopartoftheP Un held for Fire Station 5Uand ocontract was issued tobegin conntmodpr.\NorkonFireGbadon52 ioout hobid. Demolition ofbuildings nnthe Justice 12 INFORMATIONAL MEMO Page To provide funding for the Public Works shops, the Cityissue Unlimited Tax General Obligation (UTG0and Limited Tax General Obligation (LTG0bonds not to exceed $40.885million and $25 million; respectively, later in the year. Enterprise Funds TheCity's four enterprise funds account for operations with revenues primarily provided from user fees, charges, mcontracts for services. The City has three utilities and one golf course. The following chart summarizes activity for the first quarter: Enterprise VVatc, Sewer Golf Course� . ,. Surface Water_ Beginning Fund Balance $ 6,057771 $ 10,212,080 $ 313,282 $ 2,59518 Revenues 1,314,647 2,496,095 237,40 1,539,42 Expenses (1,405161) (1,926,224) (462540) (998132) Ending Fund Balance $ 5,967,256 $ 10,781,950 $ 88,144 $ 3\136,377 Utility capital projects include the 2019 small drainage project which is in its initial design stage. The golf course should see anincrease inrevenue during the spring and summer months. The City'o nuoenn» policy obyh*o that, at the dose of each fiscal year, the unrestricted be|onoen of the Enterprise Funds shall equal or exceed 20% of the previous year revenue, exclusive of the effectsofGASB Statement 68, as well as, significant non -operating, non -recurring revenues. It is expected that ending fund balances will comply with the <City'oreserve policy. Internal Service Funds Internal service funds provide services to other City departments and include functions such as employee and LEDFF1retiree medical insurance aswell oeequipment rental and replacement (ER&R).Through the first quarter, all internal service funds have sufficient funds to meet expenses. Internal Service Fleet Self -insured Healthcare Plan LEOFF 1 Retiree Self - Insured Healthcare Plan Beginning Fund Balance Revenues Expenses $ 4,294,902 917,208 (586484) $ 510,576 1,508,096 (2, $ 597,983 63,420 (1IS,908 Ending Fund Balance $ 4,625,626 $ 912,644 $ 545495 Fund Balance Summary - �pc�dRevenue —Capital �Funds`^'�'� Projects Internal Service Funds Beginning Fund Balance $ 1,85I313 $ 40,594,106 $ 19,178,236 $ 5,503,461 Revenues 183,729 2,688,232 5,555,211 2,467,02 Expenditures\sxpen,cs (33,010) (14,418,570 (4,792,078) <1,908,420 Ending Fund Balance $ 2,002'032 $ 28,863,760 $ 19,e41369 $ 6,0*2,733 13 GENERAL FUND REVENUE CITY OFTUKWILA YIDAS OF MARCH 31, 2019 SUMMARY BY REVENUE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2019 ANNUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL OVER/(UNDE9) %, CHANGE 2019 ANNUAL BDGT % REC'D 2017/2018 2018/2019 PROPERTYTAX 15,923,442 626,240 551,575 599,724 509,196 (117,043) 3% 9% (15)% SALES TAX 20,444,000 4,428,688 4,387,443 4,428,584 4,484,861 56,173 22% 1% 1% ADMISSIONS TAX 850,000 212,880 218,042 253,304 237,448 24,568 28% 16% (6)% UTILITY TAX 4,338,200 1,263,791 1,214,507 1,155,063 1,043,636 (220,155) 24% (5)% (10)% INTERFUND UTILITY TAX 2,373,000 701,326 679,700 684,651 524,800 (176,526) 22% 1% (23)% GAMBLING & EXCISE TAX 4,426,000 1,117,524 957,379 983,699 984,768 (132,757) 22% 3% 0% TOTAL GENERAL REVENUE 48,354,642 8,350,448 8,008,646 8,105,025 7,784,709 (565,739) 16% 1% (4)% BUSINESS LICENSES 3,547,400 2,217,176 2,126,453 2,415,676 2,761,831 544,655 78% 14% 14% RENTAL HOUSING 45,000 28,666 37,750 41,340 30,145 1,479 67% 10% (27)% BUILDING PERMITS 2,122,494 434,054 297,836 411,262 392,980 (41,074) 19% 38% (4)% TOTAL LICENSES AND PERMITS 5,714,894 2,679,896 2,462,039 2,868,278 3,184,956 505,060 56% 17% 11% SALES TAX MITIGATION 840,000 223,178 273,006 272,548 209,245 (13,933) 25% (0)% (23)% FRANCHISE FEE 2,399,500 666,514 438,370 633,332 666,524 10 28% 44% 5% GRANT REVENUE 907,940 233,931 86,352 51,381 25,043 (208,888) 3% (40)% (51)% STATE ENTITLEMENTS 405,250 142,284 75,534 89,214 83,797 (58,487) 21% 18% (6)% INTERGOVERNMENTAL 576,754 3,866 432,284 4,063 2,519 (1,347) 0% (99)% (38)% TOTAL INTERGOVERNMENTAL REVENUE 5,129,444 1,269,773 1,305,546 1,050,537 987,128 (282,645) 19% (20)% (6)% GENERAL GOVERNMENT 57,532 14,160 8,769 7,983 3,785 (10,375) 7% (9)% (53)% SECURITY 660,500 71,892 124,597 52,899 74,709 2,818 11% (58)% 41% TRANSPORTATION 79,000 1,421 - 540 297 (1,125) 0% 0% (45)% PLAN CHECK AND REVIEW FEES 1,143,675 164,536 166,641 168,175 375,715 211,179 33% 1% 123% CULTURE AND REC FEES 601,000 125,689 92,309 85,382 72,009 (53,681) 12% (8)% (16)% TOTAL CHARGES FOR SERVICES 2,541,707 377,699 392,316 314,980 526,515 148,816 21% (20)% 67% FINES & PENALTIES 329,218 80,162 58,049 69,821 39,103 (41,059) 12% 20% (44)% MISC 1,165,542 183,322 263,373 191,070 189,247 5,926 16% (27)% (1)% INDIRECT C OST ALLOCATION 2,545,645 636,411 569,765 581,411 636,411 (0) 25% 2% 9% TOTAL OTHER INCOHIE 4,040,405 899,895 891,186 842,302 864,762 (35,134) 21% (5)% 3% TOTAL OPERATING REVENUE 65,781,092 13,577,711 13,059,733 13,181,122 13,348,069 (229,642) 20% 1% 1% TRANSFERS IN 200,000 - - - - - 0% 0% 0% TOTAL REVENUE 65,981,092 13,577,711 13,059,733 13,181,122 13,348,069 (229,642) 20% 0 0 14 GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF MARCH 31, 2019 SUMMARY OF EXPENDITURES BY DEPARTMENT BUDGET ACTUAL COMPARISON OF RESULTS 2019 ANNUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL OVER/(UNDER) % oFtANGE ALLOCATED BOOT % EXPEt\IDED 2017/2018 2018/2019 01 City Council 432,111 99,470 91,852 90,184 89,854 (9,616) 21% (2)% (0)% 03 Mayor 2,595,514 596,792 562,672 602,616 592,331 (4,462) 23% 7 °A , (2)% 04 Administrative Services 2,111,509 456,730 428,463 397,871 368,548 (88,183) 17% (7)% (7)% 05 Finance 2,671,195 922,601 863,538 845,869 778,792 (143,809) 29% (2)% (8)% 06 Attorney 710,730 159,679 92,849 87,161 110,503 (49,176) 16% (6)% 27% 07 Recreation 3,294,138 765,375 703,105 694,954 700,007 (65,368) 21% (1)% 1% 08 Community Development 3,511,558 829922 778,360 795,362 837,442 7,520 24% 2% 5% 09 Municipal Court 1,298,228 313,726 292,585 307,902 291,974 (21,752) 22% 5% (5)% 10 Police 19,427,613 4,898,553 4,488,220 4,631,360 4,563,165 (335,388) 23% 3% (1)% 11 Fire 12,473,387 3,128,056 3,060,135 3,098,033 3,267,537 139,482 26% 1% 5% 12 Technology & Innovation Secs 2,043,934 438,902 306,852 430,350 399,299 (39,604) 20% 40°A. (7)% 13 Public Works 3,948,613 1,071,796 951,012 982,427 980,088 (91,708) 25% 3% (0)% 15 Park Maintenance 1,630,586 498,474 355,555 359,948 467,275 (31,199) 29% 1% 30% 16 Street Maintenance & Operations 3,354,733 1,437,963 896,124 914,895 1,494,812 56,849 45% 2% 63% Subtotal 59,503,849 15,618,040 13,871,323 14,238,930 14,941,627 (676,413) 25% 3% 5% Transfers Out to: Residential Street 1,300,000 1,300,000 - - 1,300,000 - 100% - - Arterial Street 450,000 - - - - - - - - Contingency Fund Debt Service 58,568 4,033,861 - 814,972 - 671,501 - 1,828,709 814,972 - - - 20% - 172% - (55)% Land Acq., Rec and Park Dev 19,600 - - - - - - - - General Government Improvements 200,000 50,000 50,000 50,000 25% - 0% City Facilities - - - 1,000,000 100,525 100,525 - - (90)% Golf Course 300,000 75,000 75,000 75,000 75,000 - 25% 0°A, 0% Total Dept 20 Transfers Out 6,362,029 2,239,972 746,501 2,953,709 2,340,497 100,525 37% 296% (21)% Total Expenditures 65,865,878 17,858,011 14,617,824 17,192,640 17,282,123 (575,888) 26% 18% 1% Percent of year corrpleted 25% 15 GENERAL FUND CITY OF TUKW ILA GENERAL FUND EXPENDITURES YTDAS OF MARCH 31, 2019 SUMMARY OF SALARIES AND BENEFITS BUDGET ACTUAL COMPARISON OF RESULTS 2019 ANNUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL OVERI(L0'C ( %CFWNGE ALLOCATED @DGT % EXPENDED 2017/2018 '. 2018/2019 11 Salaries 28,891,480 7 222 870 6,707363 6,819,740 6,916,414 (306,456) 24% 2% 1% 12. ETira Labor 762,833 169,131 120,422 126,485 162,485 (6,646) 21 % 5 % 28 % 13 Overtime 1,350,099 330,177 405,308 347,533 438,748 108,571 32% (14)% 26% 15 Holiday Pay 504,517 5,025 1,394 4,453 5,996 970. 1'% 220% 35% 21 FICA 2,107,153 526,788 433,168 444,188 448,222 (78566) 21% 3% 1% 22 Pension-LEOFF2 922,206 230,552 199,023 207,671 213,775 (16,776) 23% 4% 3%. 23 Pension-PERS/PSERS 1,751,656 437,914 359,165 416,156 428,769 (9,145) 24°A 16% 3./0 24 Industrial Insurance 861,417 215,354 148,586 149,178. 225,303. 9,949 26% 0% 51% 25. Medical & Dental 5,998,564 1,499,641 1,405,462. 1,389,441 1,418,149 (81,492) 24% (1)% 2 % 28 Uniform/Clothing 8,525 2,008 642 1,265 725 (1,283) 9% 97% (43)% Total Salaries and Benefits 43,158,450 10,639,460 9,781,003 9,922,732 10,258,586 (380,875) 24% 1% 3% SUMMARY OF SUPPLIES, SERVICES, AND CAPITAL BUDGET ACTUAL COMPARISON' OF RESULTS 2019 ANNUAL 2019 ALLOCATE) 2017 2018 2019 : ACTUAL oVBv(Ut %CHANGE ALLOCATED 60GT 'EXPENDED : 2017/2098 ; 2098/2019 0 Transfers 6,362,029 2,239,972 746,501 2,953,709 2,340,497 100,525 37% :296% (21)% 31 Supplies 1,072,087 232,808 263,070 221,608 311,242 78,434 29% (16)% 40°/, 34 Items Purchased for resale 22,000 - 69 - - - - - - 35 Small Tools 163,569 15,841 22,445 21,190 9,416 (6,425) 6% (6)% (56)% 41 Professional5ertices 6,404,856 1,139,765 1,180,646 1,256,848 1,078,416 (61,349) 17% 6% (14)% 42 .Communication 434,600 89,719 70,664 77,647 78,332 (11,388) 18% 10% 1% 43 Travel 159,630 62,228 49,857 45,578 53,653 (8,575) 34%. (9)% 18% 44 Advertising 47,550 7,344 5,593 5,424 2,209 (5,135) 5% (3)% (59)% 45 Rentals and Leases 2,901,035 684,329 538,074 536,111 697,822 13,493 24% (0)% 30 % 46 Insurance 1,005,775 1,005,775 880,875 967,482 883,280 (122,495) 88% 10% (9)% 47 Public Utilities 1999,424. 1,203,568 649,379 669,583 1,136,447 (67,121) 57% 3% 70%. 48 Repairs and Maintenance 623,150 223,819 148,698 73,560 233,836 10,017 38% (51)% 218% 49 Miscellaneous 1,271,723 310,797 264,066 429,111 198,389 (112,408) 16%. 63% (54)% 64 Machinery & Equipment 240,000 2,587 16,885 12,059 - (2,587) - (29)% - Total Supplies, Services, and Capital 22,707,428 7,2 ,551 4,836,822 7,269,908 7,023,537 (195,013) 31%. 50% (3)% Total Expenditures 65,865,878 17,858,011 14,617,824 17,192,640 17,282,123 (575,888) 26% 18% 1% Percent ofyear corrpleted 25% 16 CITY COUNCIL CITY OF TUKW I LA GENERAL FUND EXPENDITURES YTD AS OF MARCH 31, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2019 ANNUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT EXPBUDBa 201712018 2018/2019 11 Salaries 210,657 52,664 49,344 50,817 52,710 46 25% 3% 4% 21 FICA 16.861 4,215 3,884 3,995 4,149 (66) 25% 3% 4% 23 Pension-PERS/PSERS 13,418 3,355 2,582 3,120 3,395 40 25% 21% 9% 24 Industrial Insurance 2,685 671 548 550 810 139 30%- 0% 47% 25 Medical & Dental 61,990 15,498 14,757 14,769 15,573 75 25% 0% 5% Total Salaries & Benefits 305,611 76,403 71,116 73,250 76,637 234 25% 3% 3% 31 Supplies 3,500 1,514 330 957 263 (1,251) 8% 190% (73)% 41 Professional Services 76,500 1,893 1,893 2% 0% 0% 42 Communication 6,000 1,883 1,288 1,407 1,028 (856) 17% 9% (27)% 43 Travel 30,000 13,585 16,880 12,204 8,988 (4,597) 30% (28)% (26)% 49 Miscellaneous 10,500 4,191 2,239 2,366 1,045 (3,146) 10% 6% -56% Total Operating Expenses 126,500 23,067 20,737 16,933 13,217 (9,850) 10 % (18)% (22)% Total Expenses 432,111 99,470 91,852 90184 89,854 (9,616) 21% (2)% (0)% Percent of year completed 25% 17 MAYOR CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF MARCH 31, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019 2019 ANNUAL ` ALLOCATE) 2017: 2018 2019 ACTUAL OVER/(UNDER) %CHAFE ALLOCATED BDGT % EXPB'IDED '2017/2018 2018/2019 11 Salaries 989,503 247,376 237,269 249,805 243,856 (3,519) 25%.... 5% (2)% 12. Extra Labor 48,000 6,460 7,088 1,451 12,468 6,008 26% (80) % 759% 21 FICA 75,110 18,778 18,820 19,414 19,610 833 26% 30% 10% 23 Pension-PERS/PSERS 129,435 32,359 26,339 31,368 31,470 (889) 24% 19°% 0% 24 Industrial Insurance 3,953 088 1,096 677 1439 450. 36%. (38)% 113% 25 Medical &:Dental 191,524 47,881 49,662 47,511 44,001 (3,880) 23% (4)% (7)% Total Salaries & Benefits 1,437,525 353,842 340,274 350,225 352,844. (997) 25 % 3% 3% 31 Supplies 44,531 15,997 6,965 7,564 7,532 (8,465) 17% 9% (0)% 41 Professional Services 677,000 96,662 103,170 105,302 99,887. 3,225 15% 2% (5)% 42 Communication 66,600 9,066 6,868 10,071 9,484 418 14% 47% (6)% 43 Travel 30,000 10,658 4,602 8,586 5,056 (5,602) 17% 87% (41)% 44 Advertising 14,750 2,122 1,452 1,353 645 (1,477) 4% (7)% (52)% 45 Rentals and Leases 36,773 11,436 8,924 9,580 11,360 (76) 31% 7% 19% 48 Repairs and Maintenance 27,960 859 581 602 - (859) 0% 3% (100)% 49 Miscellaneous 260,375 96,149 89,835 109,333 105,522 9,373 41% 22% -3% Total Operating Expenses 1,157,989 242,951 222,398 252,390 239,486 (3,464) 21% 13% (5)% Total Expenses 2,595,514 596,792 562,672 602,616 592,331 (4,462) 23% 7% (2)1' Percent of year completed 25% 18 ADMINISTRATIVE SERVICES CITY OF TUKWILA GENERAL FUND EXPENDITURES YTDAS OF MARCH 31, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019 ANNUAL 2019 ALLOCATBI 2017 2018 ' 2019°: ACTUAL OVER/(UNDER) %CHANGE ALLOCATED BOOT IXPENDECI 201712018 2018/2019 11 Salaries 946,494 236,624 230,443 208,831 200,111 (36,513) 21% (9)% (4)% 12 Extra Labor 11,000 1,918 2,673 - (1,918) - - - 21 FICA 73,261 18,315 16,951 15,759 14,849 (3,466) 20% (7)% (6)% 23 Pension-PERS/PSERS 120,574 30,144 25,457 26,471 25,627 (4,516) 21% 4% (3)% 24 Industrial Insurance 3,605 901 638 635 1,049 148 29% (0)% 65% 25 Medical & Dental 179,962 44,991 39,778 36,890 36,001 (8,990) 20% (7)% (2)% Total Salaries & Benefits 1,334,896 332,892 313,267 291,259 277,637 (55,255) 21% (7)% (5)% 31 Supplies 23,888 2,765 6,068 2,917 6,998 4,233 29% (52)% 140% 41 Professional Services 567,045 82,926 75,389 66,091 64,362 (18,564) 11% (12)% (3)% 42 Communication 40,000 13,738 2,182 4,989 4,265 (9,473) 11% 129% (15)% 43 Travel 6,500 1,240 1,551 1,712 584 (656) 9% 10% (66)% 44 Advertising 8,500 408 1,083 600 300 (108) 4% (45)% (50)% 45 Rentals and Leases 7,500 1,093 1,346 3,016 1,866 773 25% 124% (38)% 48 Repairs and Maintenance 9,230 7,540 - 12,050 3,094 (4,446) 34% - (74) % 49 Miscellaneous 113,950 14,130 27,578 15,237 9,442 (4,688) 8% (45)% (38)% Total Operating Expenses 776,613 123,839 115,197 106,612 90,911 (32,928) 12% (7)% (15)% Total Expenses 2,111,509 456,730 428,463 397,871 368,548 (88,183) 17% (7)% (7)% Percent of year completed 25% 19 FINANCE CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF MARCH 31, 2019. SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019 ANNUAL: 2019 ALLOCATED 2017 2016 2019 ACTUAL OVERI(UNDER) %ch1 E ALLOCATED BDGT EXPENDED 2017/2018 201612019 11 Salaries 1,127,381 281,845 259,442 246,493 258,954 (22,891) 23% (5)% 5% 12 Extra Labor 25,000 2,859 - 3,825 3,935 1,076 16% 0% 3% 13 Overtime 10,000 3,970 2,854 9,535 12,999 9,028 130% 234% 36% 21 FICA 88,310 22,078 19,851 19,984 20,751 (1,326) 23% 1% 4% 23 Pension-PERS/PSERS 143,957 35,989 29,190 33,342 35,039 (950) 24% 14% 5% 24 Industrial Insurance. 4,752 1,188 740 843 1,447 259 30% 14% 72% 25 Medical& Dental 219,823 54,956 53,047 48,234 52,601 (2,355) 24% (9)% 9% Total Salaries &Benefits 1,619,223 402,886 366,1.24 362,267 386,726 (17,169) 24% (1)% 3% 31 Supplies 18,100 1,413. 1.,493 1,382. 3,249 1,836 18% (7)% 135% 35 Small Tools 5,000 577 - 403 110 (467) 2% 0% (73) % 41 Professional Services 186,000 13,905 19,646 8,849 13,830 (76) 7% (55) % 56% 42 Communication 600 148 76 120 120 (28) 20% 58% 0% 43 Travel 8,000 799 2,924 464 373 (426) 5% (84)% (20)% 45 Rentals and Leases 3,500 277 274 295 1,232. 956. 35% 8% 318% 46 Insurance 394,872 394,872 345,340 386,738 339,938 (54,934) 86% 12% (12)% 48 Repairs and Maintenance 78,900 69,216 66,785 - 69,216 - 88% (100)% 0% 49 Miscellaneous 357,000 38,508 61,878 85,362. (35,002) (73,510) (10)% 38%. -141% Total Operating Expenses 1,061,972 619,716 498,414 483,61.2 393,066 (126,660) 37% (3)% (19)% Total Expenses 2,671,196. 922,601 863.,638 846,869 778,792 (143,809) 29% (2)% (8)% Percent of year corrpleted 25% 20 ATTORNEY CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF MARCH 31, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019 AN 2019 ALLOCATE) 2017 2018 2019 ACTUAL OVEt/(UNCER) % CHANGE ALLOCATE.) BOGT % E(PEVDE) 2017/2018 2018/2019 12 Extra Labor 648 1,001 0% 55% (100) % 21 FICA - - 50 77 - - 0% 55% (100)% 24 Industrial Insurance - 8 12 5 5 0% 60% (60)% Total Salaries & Benefits - - 705 1,090 5 5 0% 55% 3% 31 Supplies 4,000 1,308 289 1,168 9 (1,298) 0% 304% (99)% 41 Professional Services 702,230 157,981 90,782 84,563 110,156 (47,825) 16% (7)% 30% 45 Rentals and Leases 2,100 391 1,073 340 333 (57) 16% (68)% (2)% 48 Repairs and Maintenance 1,400 - - - - - 0% 0% 0% 49 Miscellaneous 1,000 - - - - - 0% 0% 0% Total Operating Expenses 710,730 159,679 92,144 86,071 110,498 (49,181) 16% (7)% 28% Total Expenses 710,730 159,679 92,849 87,161 110,503 (49,176) 16% (6)% 27% Percent of year completed 25% 21 RECREATION DEPART ENT CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF MARCH 31, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019 ANNUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL OVER/(UNDER) EXPBODED %.CHANGE ALLOCATES BDGT 201712018 2018/2019 11 Salaries 1,423,376 355,844 343,299 328,758 336,859. (18,985) 24% (4)% 2% 12 Extra Labor 496,189 118,514 94,828 103,830 100,190 (18,323) 20% 9% (4)% 13 Overtime 464 - 11 777 40 40 9% 7045% (95)% 21 FICA 163275 40,819 32,804 32,866 32,894 (7,924) 20% 0% 0% 23 Pension-PERS/PSERS 180,696 45,174 43,583 47,522 48,152 2,978 27% 9% 1% 24 Industrial Insurance 57,982. 14,496 12,994 12,747 17,036 2,540 29% (2)% 34% 25 Medical & Dental 327,047 81,762 81,838 78,928 81,794 32 25% (4)% 4% 26 Unemployment - - 404 243 - - - (40)% - 28 Uniform/Clothing - - 225 - - - - - - TotalSalaries &Benefits 2,649,029 656,608: 609,987 605,672 616,966 (39,642) 23% (1)% 2% 31 Supplies 124,717 29,102 34,602 26,837 18,891 (10,212) 15% (22)% (30)% 34 Items. Purchased for resale 22,000 - 69 - - - - - - 35 Small Tools 4,251 832 - 1,425 - (832) - - - 41 Professional Services 204,200 11,118 13,730 10,214 8,920 (2,198) 4% (26)I (13)% 42 Communication 11,450 2,983 1,600 2,050 2,185 (799) 19% 28% 7% 43 Travel 8,725 1,134 5,783 1,051 1,922 787 22% (82)% 83% 44 Advertising 21.,500 4,813. 3,005 3,471 1,263 (3,550) 6% 16 % (64)% 45 Rentals and Leases 58,966 12,987 9,063 9,853 13,576 589 23% 9% 38% 48 Repairs and Maintenance 50,400 23,291 986 545 22,812 (480) 45% (45)% 4089 % 49 Miscellaneous 108,900 22,506 14,286 33,838 13,474 (9,032) 12% 137% (60)% 64 Machinery& Equipment 30,000 - 9,995 - - - - - - Total Operating Expenses 645,109 108,767 93,119 89,281 83,041 (26,726) 13% (4)% (7)% Total Expenses 3,294,138. 765,375 703,105 694,954 700,007 (65,368) 21% (1)% 1% Percent of year corrpleled 25% 22 COMMUNITY DEVELOPMENT CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF MARCH 31, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019 ANNUAL 2019 ALLOCATED ` 2017 2018 2019 ACTUAL OVER(UNDER) EfPIMED %CHANGE ALLOCATED BOGT} 2017/2018 2018/2099 11 Salaries 2,181,068 545,267 522,267 497,154 519.139 (26,128) 24% (5)% 4% 12 Extra Labor 65,864 17,290 12,401 12,880 9,327 (7,963) 14% 4% (28)% 13 Overtime 9,694 3,276 704 1,404 4,792. 1,516 49% 99% 241 % 21 FICA 172,823 43,206 40,499 39,712 40,464 (2,742) 23% (2)% 2% 23 Pension-PERS/PSERS 279,482 69,871 59,255 65,380 67,582 (2,289) 24% 10% 3% 24 Industrial Insurance 22,280 5,570 4,031 3,294 5,657 87 25% (18)% 72% 25 Medical & Dental 403,644 100,911 96,292 87,951 95,146 (5,766) 24% (9)% 8% 28 Uniform/Clothing 975 288 - 169 - (288) - - - Total Salaries & Benefits 3,135,830 785,678 735,449 707,943 742,106 (43,572) 24% (4) % 5 % 31 Supplies 22,180 5,219 8,906 8,254 6,476 1,257 29% (7)% (22)% 35 Small Tools 500 - - - - - - - - 41 Professional Services 130,654 15,397 17,768 45,996 66,844 51,447 51P/ 159% 45% 42 Communication 7,280 2,013 2,630 2,739 2,852 839 39%. 4% 4% 43 Travel 5,000 1,693 276 830 279 (1,414) 6% 200% (66)% 44 Advertising 300 - - - - - - - - 45 Rentals and Leases 20,931 4,176 3,268 2,250 4,244 68 20% (31)% 89°A. 47 Public Utilities 2,500 - 396 869 - - - 119% - 48 Repairs and Maintenance 52,635 - 283 - - - - - - 49 Miscellaneous 133,748 15,746 9,383 26,480 14,641 (1,104) 11 % 182% (45)% Total Operating Expenses 375,728 44,243 42,911 87,418 95,335 51,092 25% 104% 9% Total Expenses 3,511,558 829,922 778,360 795,362 837,442 7,520 24% 2% 5% Percent of year conpleted 25 % 23 MUNICIPAL COURT CITY OF TUKW ILA. GENERAL RIND EXPENDITURES YTD AS OF MARCH 31, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019 ANNUAL 2019 ALLOCATED 2017 ' 2018 ACTUAL OVER/(UNDER) % CHANGE 2019 ALLOCATED iBDGT EXPENDED 2017/2018 2018/2019 11 Salaries 789,400 197,350 181,400 197,577 189,312 (8,038) 24% 9% (4) % 12 Extra Labor 3,680 - 558 - - - 0% (100) % 0% 13 Overtime 4,661 - - - - - 0% 0% 0% 21 FICA 60,452 15,113 13,714 14,974 14,203 (910) 23% 9% (5) % 23 Pension-PERS/PSERS 99,506 24,877 20,425 25,077 24,174 (702) 24% 23% (4)% 24 Industrial Insurance 3,482 871 662 693 1,062 192 31% 5% 53% 25 Medical & Dental 173,089 43,272 39,550 42,119 41,839 (1,433) 24% 6% (1)% Total Salaries & Benefits 1,134,270 281,482 256,310 280,440 270,592 (10,891) 24% 9% 3% 31 Supplies 10,228 1,399 1,727 2,168 3,775 2,376 37% 26% 74% 35 Small Tools 500 - - - - - 0% 0% 0% 41 Professional Services 112,180 19,568 20,199 14,943 12,784 (6,784) 11% (26)% (14)% 42 Communication 9,550 1,118 1,942 918 782 (336) 8% (53)% (15)% 43 Travel 6,500 1,308 3,962 1,000 695 (613) 11% (75)15 (30)% 45 Rentals and Leases 7,700 2,075 2,399 2,593 1,547 (528) 20% 8% (40)% 48 Repairs and Maintenance 1,300 26 278 279 - (26) 0% 0% (100)% 49 Miscellaneous 16,000 6,750 5,768 5,561 1,799 (4,951) 11% (4)% -68% Total Operating Expenses 163,958 32,244 36,275 27,462 21,382 (10,862) 13% (24)% (22)% Total Expenses 1,298,228 313,726 292,585 307,902 291,974 (21,752) 22% 5% (5)% Percent of year completed 25% 24 POLICE CITY OF TUKWILA GENERAL RIND IXPENDITURES. YTD AS OF MARCH .31, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019AMNUAL 2019 ALLOCATE 2017 2018 2019 ACTUAL 'OVE l(lNDER) %FXPBIDEO % CHANGE ALLOCATED BOOT 2017/2018: 2018/2010 it Salaries 9,518,392 2,379,598 2,139,460 2,178,019 2,154,360 (225,238) 23% 2% (1)% 12 Extra Labor 15600 1,260 - - 15,735 14,475. 101 % - - 13 Overtime 768,495 218,727 234,487 206,637 179,795 (30,932) 23% (12)% (13)% 15 Holiday/Kelly Payoff 234,063. 2,174. 1,394. 2,010 5,996 3,822 3% 44% 1984 21 FICA 882,451 220,613 180,309 181,267 179250 (41,363) 20% 1% (1)% 22 Pension-LEOFF2 499,714 124,929 105,904 111,237 107,380 (17,549) 21% 5% (3)% 23 Pension-PERS/PSERS 161,119 40,280 33,628 37,600 38,725 (1,555) 24% 12% 3% 24 Industrial insurance 274,717 68,679 45248 47,993 71278 2,599 26% 6% 49% 25 Medical & Dental 1,985,125 496,281 444,979 446,365 436,951 (59,331) 22% 0% (2)% 26 Unemployment - - 68 14,238 - - - 20901 % - Total Salaries 8Benefits 14,339,676 3,544,540 3,185,477 3,225,367 3,189,469 (355,071) 22% 1% (1)% 31 Supplies. 230,750 46,918 36,439. 57,667 83,733 36,816 36% 58% 45% 35 Small Tools 45,600 305 2,658 - 305 - 1% - - 41 Professional Services 3,035,275 610,061 743,899 782,621 612,136 2,075 20%. 5% (22)% 42 Communication 121,000 29,377 30,956 24,783 19,843 (9,534) 16% (20)% (20)% 43 Travel 41,880 11,964 9,289 17,149 16,371 4,407 39% 85% (5)% 44 Advertising 2,500 - 54 - - - - - - 45 Rentals and Leases 1,119,488 279,872 218,789 217,192 288,998 9,126. 26% (1)% 33% 46 Insurance 278,499 278,499 230,223 254,359 241,180 (37,319) 87°% 10% (5)% 47 Public Utilities 4,400 2,406 525 890 3,398 992 77% 70% 282%. 48 Repairs and Maintenance 143,404 71,385 10,611 12,554. 71,754 369 50% 18% 472% 49 Miscellaneous . 65,141 23,227 19,300 38,777 35,978 12,751 55% 101 % (7)% Total Operating Expenses 5,087,937 1,354,013 1,302,743 1,405,993 1,373,696 19,683 27% 8% (2)% Total Expenses 19,427,613 4,898,553 4,488,220 4,631,360 4,563,165 (335,388) 23% 3% (1)% Percent t year completed 25% 25 FIRE CITY OF TUKW ILA GENERAL FUND EXPENDITURES YID AS OF MARCH 31, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019ANNUAL 2019 ALLOCATED 2097 2018 2019 ACTUAL OVEL(11ND82) %CHANGE PALLOCATED BOGT EXPEN000 .'. 2097/2018 201812019 11 Salaries 7,189,704 1,797,426 1,805,866 1814,823 1,910209 112,783 27% 0% 5% 12 Etdra Labor - - 911 825 - - (9)% - 13 Overtime 530,648 99,815 133,165 121,036 207,665 107,850 39% (9)% 72% 15 Holiday Pay 270,454 2,851 - 2,443 - (2,85i) - - - 21 FICA 228,541 57,135 32,473 33,511 38,196. (18,939) 17% 3% 14%. 22 Pens ion-LEOFF2 422,492 105,623 93,119 96,434 106,396 773 25% 4% 10%. 23 Pension-PERS/PSERS 50,017 12,504 10,286 12,517 13,551 1,047 27% 22% 8%. 24 Industrial Insurance 386,815 96,704 66,700 66,953 102,081 5,377 26% VA 52% 25 Medical&Dental 1,447,642 361,911 376,747 364,164 376,823 14,913 26% (3)%. 3% Total Salaries & Benefits 10,526,313 2,533969 2,519,267 2,512,706 2,754,921 220,952 26% (0)% 10% 31 Supplies 206,877 46,215 65,782 38,063 57,294 11,079 28% (42)% 51% 35 Small. Tools. 87,268 11,766 4,228 3,307 276 (11,490) 0% (22)% (92)% 41 Professional Services 296,586 62,134 73,593 74,446 54,160 (7,974) 18% 1% (27)% 42 Communication 32,170 6,758 12,135 8,318 7,169 412 22% (31)% (14)% 43 Travel 7,000 782 3,816 1,788 2,355 1,573 34% (53)% 32% 45 Rentals and Leases 672,616 168,575 146,898 151209 168,731. 156 25% 3% 12% 46 Insurance 190,402 190,402. 173,286 191,453 164,888. (25,514) 87% 10% (14)% 47 Public Utilities 73,360 20,186 20,185 23,270 23,846 3,660 33%. 15% 2% 48 Repairs and Maintenance 36,921 7,223 19,460 11,418 11,876 4,652 32% (41)% 4% 49 Miscellaneous 143,874 80,046 21,485 82,056 22,021 (58,025) 15% 282% (73)16 64 Machinery& Equipment 200,000 - - - - - - - Total Operating Expenses 1,947,074 594,086 540,869 585,328 512,616 (81,470) 26% 8% (12)% Total Expenses 12,473,387 3,128,056 3,060,135 3,098,033 3,267,537 139,482 26% 1% 516 Percent of year corrpleted 25% 26 TECHNOLOGY & INNOVATION SERVICES CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF MARCH 31,.2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019 ANPRIAL 2019 ALLOCATE? 2017 2018 2019 ACTUAL OVER/(UNDER) %r2-I ANGE ALLOCATED BOLT % "E7tPEAD133 2017/2018 ` 2018/2019 11 Salaries 943,058 235,765 164,242 219,189 230,348 (5,417) 24% 33% 5% 12 Extra Labor 2,500 660 - - 660 - 26% 0% 0% 13 Overtime - - 21,391 1,047 121 121 0% (95)% (88)% 21 FICA 70,766 17,692 14,004. 16,780 17,386 (306) 25% 20%. 4% 23 Pension-PERS/PSERS 119,768 29,942: 20,754. 28,391 29,569 (373) 25% 37% 4% 24 Industrial Insurance 3,078 770 491 606 1,115 345 36% 23% 84% 25 Medical & Dental 186,743 46,686 34,887 44,455 44,543 (2,143) 24% 27% 0% Total Salaries & Benefits 1,325,913 331,513 255,768 310,468 323,741 (7,772) 24% 21% 3% 31 Supplies 16,266 6,969 21,880 692 3,750 (3,218) 23% (96)% 320%. 35 Small Tools - - 4,963 13,320 6,103 6,103 0% 168%. (54)% 41 Professional Services 369,686 74,880 3,178 55,363 21,324 (53,556) 6%. 1642%. (61)% 42 Communication 122,900 18,561 : 7,226 20,083 22.,503 3,942 18%. 178% 12%. 43 Travel 11,500 6 5 - 6 - 0% (100)% 0% 45 Rentals and Leases. 162,469 4,259 2,148 2,929 4,463. 204 3% 36% 52%. 48 Repairs and Maintenance - - 5,193 534. - - 0% (90)% (100)% 49 Miscellaneous 25,200 128 6,490 14,704 17,409 17,281 69 % 127% 18 % 64 Niscellaneous - Capital 10,000 2,587 - 12,059 - (2,587) 0% 0% (100) % Total Operating. Expenses 718,021 107,389 51,084 119,883 75,558 (31,831) 11% 135% r(37)% Total Expenses 2,043,934 438,902 306,852 430,350 399,299 (39,604) 20% 40% (7) % Percent of year completed 25% 27 PUBLIC WORKS CITY OF T IKWILA GENERAL FUND EXPENDITURES YTD AS OF MARCH 31, 2019 SUMMARY BY EXPENDITURE ,ry,PE BUDGET ACTUAL VARIANCES 2019 A 2019 ALLOCATED 2017 " 2018 ACTUAL OVERr(U) °%IXPB4D9D % CHANGE 2019 ALLOCATED 80121' 2017/2018 2018/2019 11 Salaries 2,007,483 501,871 440,398 475,914 446,787 (55,084) 22% 8% (6)% 13 Overtime 13,000 7,531 6,161 4,147 3,444 (4,088) 26% (33)% (17)% 21 FICA 154,471 38,618 33,416 36,600 33,868 (4,749) 22% 10% (7)% 23 Pension-PERSIPSERS 254,934 63,734 49,327 57,862 57,552 (6,182) 23% 17% (1)% 24 Industrial Insurance 33,647 8,412 5,800 5,488 8,040 (372) 24% (5)% 47% 25 Medical&Dental 430,251 107,563 88,203 89,176 96,244 (11,319) 22% 1% 8% 28 Uniform/Clothing 3,200 1,253 180 651 350 (903) 11% 261% (46)% Total Salaries & Benefits 2,898,986 728,980 623,484 669,839 646,284 (82,696) 22% 7% (4)% 31 Supplies 92,950 24,244 19,150 19,552 21,041 (3,202) 23% 2% 8% 35 Small. Tools 4,250 1,235 66 710 28. (1,207) 1% 974% (96)% 41 Professional Services 2,500 237 3,915 1,813 14,591 14,354 584%. (54)% 705% 42 Communication 12,050 1,514 2,696 766 3,522 2,008 29% (72)% 360%. 43 Travel 1,100 77 422 38 61 (16) 6% (91)% 60% 45 Rentals. and Leases 202,642 48,677 39,857 36,898 50,108 1,431 25% (7)% 36%. 46 Insurance 107,900 107,900 107,271 107,581 107,742 (158) 100% 0% 0% 47 Public Utilities 433,000 122,578 103,591 97,361 86,333 (36,245) 20% (6)% (11)% 48 Repairs and Maintenance 167,400 28,257 42,625 34,192. 42,962 14,705 26% (20)% 26% 49 Miscellaneous 27,835 8,098 1,045 13,677 7,416 (681) 27% 1209% (46)% Total Operating Expenses 1,051,627 342,816 327,529 312,588 333,805 (9,011) 32% (5)% 7% Total Expenses 3,948,613 1,071,796 951,012 982,427 980,088 (91,708) 25% 3 % (0)% Percent of year expired. 25% 28 PARK MAINTENANCE CITY OFTUKWILA GENERAL FUND EXPENDITURES YTD.AS OF MARCH 31, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019 ANNUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL OVERI(UNDER) % CHANGE ALLOCATED EIDGT % EXP8NDED 201712018? 2018/2019 11 Salaries 716,720 179,180 138,390 155,094 165613 (13,567) 23% 12% 7% 12 Extra Labor 50,000. 20,170 537 - 20,170 - 40% (100) % 0% 13 Overtime 2,137 699 - 126 - (699) 0% 0% (100)% 21 FICA 60,900 15,225 10,552 12,640 14,131 (1,094) 23% 20% 12% 23 Pension-PERSIPSERS 91,023 22,7.56 15,361 20,892. 23,455 699 26% 36%. 12% 24 Industrial Insurance 24,672 6,168 3,854 3,845 6,364 196 26% (0)% 66% 25 Medical & Dental 163,035 40,759 33,306 35,881 38,977 (1,782) 24% 8% 9% 26 Unemployment - - - 403 - - 0% 0% (100)% 28 Uniform/Clothing 1,950 - 12 - - - 0% (100)% 0% Total Salaries & Benefits 1,110,437 284,956 202,012 228,881 268,710 (16,246) 24% 13% 3% 31 Supplies 73,400 19,519 25,223 21,434 14,988 (4,531) 20% (15)% (30)% 35 Small Tools 3,000 388 4,733 1,369 2,433 2,045 81% (71)% 78% 41 Professional Services 40,800 5,222 14,615 6,444 9,156 3,934 22% (56)% 42% 42 Communication 700 133 581 879 1,913 1,780 273% 51% 118% 43 Travel 225. 6 229 - 6 - 3% (100)% 0% 45 Rentals and Leases 112,960 28,015 30,433 25,084 28,867 852 26% (18)% 15% 47 Public Utilities 263,064 155,561 73,051 73,371 138,628 (16,933) 53% 0% 89% 48 Repairs and Maintenance 23,000 3,964 715 1,386 66 (3,898) 0% 94% (95)% 49 Mscellaneous 3,000 709 3,964 1,099 2,508 1,798 84% (72)% 128% Total Operating Expenses 520,149 213,517 153,543. 131,967 198,565 (14,952) 38% (15) % 51% Total Expenses 1,630,586 498,474 355,555 359,948 467,275 (31,199) 29% 1% 30% Percent of year completed 25% 29 STREET MAINTENANCE & OPERATIONS CITY OFTUKW ILA GENERAL RIND EXP DITURES YTD AS OF MARCH 31, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019 ANNUAL 2019 ALLOCATED 2017 2016 2019 ACTUAL OVEP/(UND€R) / CHANGE ALLOCATE : BDGT '.. IEXP 7/2010. 2018/2019 11 Salaries 848,244 212,061 195,544 197,266 208156 (3,905) 25% 1% 6% 12 Extra Labor 45,000 - 3,450 - - - 0% (100)% 0% 13 Overtime 11,000 4,158 6,535 2,824 29,893 25,735 272% (57)% 959% 21 FICA 59,932 14,983 15,840 16,611 18,470 3,487 31% 5% 11% 23 Pension-PERS/PSERS 107,727 26,932 22,978 26,614 30,478 3,546 28% 16% 15% 24 Industrial Insurance 39,749 9,937. 5,777 4,843 7,916 (2,021) 20% (16) 4 63% 25 Medical & Dental 228,689 57,172 52,417 52,996 57,657 485 25% 1% 9% 26 Unemployment - - - 1,737 - - 0% 0% (100)% 28 Uniform/Clothing 2,400 468 225 445 375 (93) 16% 98% (16)% Total Salaries & Benefits 1,342,741 325,711 302,766 303,335 352,944 27,233 26% 0"/0 3% 31 Supplies 200,700 30,227 34,216 32,753 83,243 53,016 41% (4)% 154% 35 Small Tools 13,200 738 5,798 656 159 (578) 1% (89)% (76)% 41 Professional Services 4,200 476 762 203 1,073. 596 26% (73)%. 430% 42 Communication 4,300 2,427 480 524 2,667 240 62% 9% 409% 43 Travel 3,200 6,280 118 756 4,261 (2,019) 133% 540% 464% 45 .Rentals and Leases 493,390 122,498 73,600 74,874 122,498 - 25% 2% 64% 46 Insurances 34,102 34,102 24,755 27,351 29,532: (4,570) 87% 10% 864' 47 Public Utilities 1,223,100 902,836 451,631 473,823 884,242 (18,594) 72% 5% 87% 48 Repairs and Maintenance 30,600 12,057 1,183 - 12;057 - 39% (100)% 0%. 49 Mscellaneous 5,200 610 816 621 2,136 1,526 41% (24)% 244% Total Operating Expenses 2,011,992 1,112,252 593,359 611,560 1,141,868 29,616- 57% 3% 87% Total Expenses 3,354,733 1,437,963 896,124 914,895. 1,494,812 56,849 45% 2% 63% Percent of year conpleted 25% 30 City of Tukwila Contingency Fund 105 - Revenue and Expenditures As of March 31, 2019 REVENUE: Miscellaneous Revenue Investment earnings Total Miscellaneous Revenue Transfers in Annual Budget 2019 Variance Allocated ActualOver/(Under) % of Annual Budget Year -To -Date Budget Budget $ 90,000 $ 17,918 $ 42,173 $ 24,254 90,000 17,918 42,173 24,254 58,568 (58,568) 46.9% 0.0% Total Revenues 148,568 EXPENDITURES: Indirect Cost Allocation Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance Cash and Investments 17,918 42,173 (34,314) 28.4% 0.0% 148,568 17,918 42,173 (106,395) 28.4% 6,447,329 6,447,329 6,557,161 109,832 101.7% $6,595,897 $6,465,247 $ 6,599,334 $ 3,437 100.1% $ 6,032,672 31 City of Tukwila Hotel/Motel Tax Fund 101 - Revenue and Expenditures As of March 31, 2019 REVENUE: General Revenue Hotel/Motel Taxes Total General Revenue Miscellaneous Revenue Investment earnings Total Miscellaneous Revenue 2019 Variance Annual Allocated Actual Over (under) % of Annual Budget Budget Year -To -Date Budget Budget $ 775,000 $ 126,631 $ 155,572 $ 28,941 20.1% 775,000 126,631 155,572 28,941 20.1% 3,000 516 9,590 9,075 319.7% 3,000 516 9,590 9,075 Total Revenues 778,000 127,147 165,162 313,015 21.2% EXPENDITURES: 11 Salaries 55,457 13,864 14,521 657 26.2% 21 FICA 4,221 1,055 1,037 (18) 24.6°/0 23 PERS 7,043 1,761 1,782 21 25.3% 24 Industrial Insurance 168 42 59 17 35.0% 25 Medical, Dentail, Life, Optical 6,414 1,604 1,560 (44) 24.3% 31 Office and operating supplies 5,000 278 278 5.6% 41 Professional Services 452,500 2,423 (2,423) 0.0% 43 Travel 10,000 2,495 39 (2,456) 0.4% 44 Advertising 113,586 724 750 26 0.7`)/0 49 Miscellaneous 20,000 2,916 2,916 14.6% Indirect Cost Allocation 18,741 4,685 4,685 -25.0% Total Expenditures 693,130 31,847 27,626 (4,221) 4.0% Change in fund balances 84,870 95,300 137,536 42,236 162.1% Beginning Fund Balance 1,370,302 1,370,302 1,617,625 247,323 118.0% Ending Fund Balance $ 1,455,172 $ 1,465,602 $ 1,755,161 $ 289,559 120.6°00 Cash and Investments $ 1,658,761 32 City of Tukwila Drug Seizure Fund 109 - Revenue and Expenditures As of March 31, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget REVENUE: Miscellaneous Revenue Investment earnings $ - $ $ 1,279 $ 1,279 - Confiscated and Forfeited Froperty 25,000 0.0% Confiscated and Forfeited Property - Federal 30,000 5,051 24,879 19,829 82.9% Total Miscellaneous Revenue 55,000 5,051 26,158 21,107 Total Revenues 55,000 5,051 26,158 21,107 47.6% EXPENDITURES: 31 Office & Operating Supplies 25,000 17,603 (17,603) 0.0% 35 Small Tools & Mnor Equipment 11,000 3,765 3,765 34.2% 41 Professional Services 8,000 - 0.0% 43 Travel 11,000 2,000 1,619 (381) 14.7% 49 Miscellaneous 5,000 181 (181) 0.0% Total Expenditures 60,000 23,550 5,384 (18165) 9.0% Change in fund balances (5,000) (18,499) 20,774 39,273 -415.5% Beginning Fund Balance 226,507 226,507 233,688 7,181 103.2% Ending Furnd Balance 221,507 $ 208,008 $ 254,462 46,454 114.9% Cash and Investments $ 254,746 33 City of Tukwila Debt Service Funds 2XX - Revenue and Expenditures As of March 31, 2019 2019 Variance ArIntial Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget REVENUE: Miscellaneous Revenue Investment earnings - $ Contribution - SCORE 427,869 Other 49,807 49,807 Transfers In $ 1,899 $ 1,899 (49,807) 0.0% Total Miscellaneous Revenue 477,676 49,807 4,501,587 1,899 (47,909) 814,972 1,016,022 201,050 22.6% Total Revenues 4,979,263 864,779 1,017,920 153,142 20.4% EXPENDITURES: 71 Debt Service Principal 83 Debt Service Interest Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance Cash and Investments 2,578,697 2,400,566 0.0% 0.0% 4,979,263 0.0% 387,865 864,779 1,017,920 153,142 387,865 445,652 57,787 114.9% 387,865 $ 1,252,644 $ 1,463,572 $ 210,929 377.3% $ 1,463,572 34 City of Tukwila Debt Service UTGO - Revenue and Expenditures As of March 31, 2019 Annual Budget 2019 Allocated Actual Budget Year -To -Date Variance Over/(Under) % of Annual Budget Budget REVENUE: General Revenue Property Taxes $ 2,841,675 $ 133,615 $ 134,960 $ 1,345 4.7% Total General Revenue 2,841,675 133,615 134,960 1,345 4.7% Miscellaneous Revenue Investment earnings 50 50 Total Miscellaneous Revenue 50 50 TotalRevenues 2,841,675 133,615 135,010 1,395 4.8% EXPENDITURES: 71 Debt Service Principal 1,370,000 0.0% 83 Debt Service InterestIMsc Fees 1,471,675 - - 0.0% Total Eendltures 2,841,675 - - - 0.0% Change in fund balances Beginning Fund Balance 133,615 135,010 1,395 40,117 40,117 95,114 54,997 237.1% Ending Fund Balance $ 40,117 $ 173,732 $ 230,124 $ 56,392 573.6% Cash and Investments 230,124 35 City of Tukwila Debt Service LID, Guaranty Funds - Revenue and Expenditures As of March 31, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget REVENUE: Miscellaneous Revenue LID Assesment Interest 243,937 842 2,348 1,506.23 1.0% LID Assesment R-incipal 445,000 15,859 27,192 11,333 6.1% Total Miscellaneous Revenue 688,937 16,701 29,541 12,840 4.3% Total Revenues 688,937 16,701 29,541 12,840 4.3% EXPENDITURES: 71 Debt Service Principal 445,000 445,000 410,000 (35,000) 92.1% 83 Debt Service Interest/Misc Fees 243,637 243,637 217,763 (25,875) 89.4% Total Expenditures 688,637 688,637 627,763 (60,875) 91.2% Change in fund balances Beginning Fund Balance 300 (671,936) (598,222) 73,714 -199407 3% 1,392,324 1,392,324 1,365,097 (27,227) 98.0% Ending Ftind Balarree 1,392,624 720,388 766,875 46,487 55 1% Cash and Investments $ 229,411 36 City of Tukwila Street Fund 103 - Revenue and Expenditures As of March 31, 2019 2019 Varl'ance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget REVENUE: Intergovernmental Revenue Indirect Federal - Cascade View 201,000 201,000 (201,000) 0.0% State Grant - 53rd Ave 514,000 - 0.0% State Entitlements - MVFT Cities 285,000 67,579 70,133 2,554 24.6% Total Intergovernmental Revenue 1,000,000 268,579 70,133 (198,446) 7.0% Miscellaneous Revenue Charges for services 1,682,000 21,397 - (21,397) 0.0% Investment earnings 20,000 12,680 1,859.97 (10,820) 9.3% Total Miscellaneous Revenue 1,702,000 34,076 1,860 (32,216) Transfers In 1,300,000 1,300,000 1,300,000 100.0% Total Revenues 4,002,000 302,655 1,371,993 1,069,338 34.3% EXPENDITURES: 11 Salaries 25,992 25,992 13 Overtime 719 719 20 Benefits 11,287 11,287 35 Small Tools and Minor Equipment - 4,281 4,281 - 41 Professional Services 270,000 - - 0.0% 48 Repairs and Maintenance 130,000 - - 0.0% Total Operating Expenses 400,000 42,279 42,279 Capital Expenses 64 Capital outlay 6,216,000 602,754 598,141 (4,613) 9.6% Total Opendltures 6,616,000 602,754 640,421 37,667 9.7% Change in fund balances (2,614,000) (300,099) 731,572 1,031,671 -28.0% Beginning Fund Balance 2,826,621 2,826,621 115,544 (2,711,077) 4.1% Ending Fltna, Balatice 212,621 2,526,522 847,116 (1,679,406) 398.4% Cash and Investments $ 308,483 37 City of Tukwila Arterial Street Fund 104 - Revenue and Expenditures As of March 31, 2019 REVENUE: General Revenue Parking Tax MVFT Cities Real Estate Excise Taxes Total General Revenue Annual Budget 325,000 135,000 500,000 2019 Variance ocated Actual Over/(Under) %'of Annual udget Year -To -Date Budget Budget 70,850 32,011 180,019 960,000 282,880 66,686 (4,164) 0 35,776 3,765 0 86,695 (93,324) 0 189,156 (93,724) 19.7%° Charges for Sevices Park impact Fees 300,000 5,861 217,056 211,195 72.4% Traffic Impact Fees 35,000 9,421 204,042 194,621 583.0% Total Charges for Services 335,000 15,281 421,097 405,816 125.7% Intergovernmental Revenue Department of Trasnportation - Tukw ila 3,387,000 763,919 - (763,919) 0.0% Boeing Access Bridge 1,071,000 1,071,000 - (1,071,000) 0.0% State Grant - TUC Pedestrian Bridge 566,000 - - 0.0% Total Charges for Services 5,024,000 1,834,919 (1,834,919) 0,0% Miscellaneous Revenue Investment earnings 20,000 2,599 12,648 10,049 63.2% Contributions/Donations 30,000 15,859 600 (15,259) 2.0% Total Miscellaneous Revenue 50,000 18,458 13,248 (5,210) 26.5% Transfers In 450,000 - 0.0% Total Revenues 6,819,000 2151,538 623,502 (1,528,037) 9.1% EXPENDITURES: 11 Salaries 352,034 88,009 73,947 (14,062) 21.0% 21 FICA 33,268 8,317 5,551 (2,766) 16.7% 23 F'd-IS 44,708 11,177 9,407 (1,770) 21.0% 24 Industrial Insurance 6,795 1,699 907 (791) 13.4% 25 Medical, Dentail, Life, Optical 40,794 10,199 8,984 (1,214) 22,0% 41 Professional Services 856,000 73,765 163,439 89,674 19.1% 43 Travel - - 29 29 44 Advertising 953 953 47 Public Utility Services - - 2,714 2,714 48 Repairs and Maintenance 1,325,000 63,441 421 (63,020) 0.0% Total Operating Expenses 2,658,599 256,606 266,352 9,745 10.0% Capital Expenses 64 Capital Outlay 6,196,000 1,252,451 422,058 (830,393) 6.8% 6,196,000 1,252,451 422,058 (830,393) 6.8% Total Expenditures 8,854,599 1,509,058 688,410 (820,648) 7.8% Change in fund balances (2,035,599) 642,481 (64,908) (707,389) 3.2% Beginning Fund Balance 3,621,865 3,621,865 2,873,425 (748,440) 79.3% Ending Fund Balance 1,586,266 4,264,346 2,808,517 (1,455,829) 177.1% Cash and Investments $ 2,789,490 38 City of Tukwila Land Acquisition, Rec and Park Development Fund 301 - Revenue and Expenditures As of March 31, 2019 REVENUE: General Revenue Excess Prop Tax Levy - Dwmsh Hill Real Estate Excise Taxes Total General Revenue Intergovernmental Revenue State Grants- Duwarrish Hill Preserve Total Charges for Services Miscellaneous Revenue Investment earnings Total Miscellaneous Revenue Trasnfers In 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget 60,000 49,715 49,715 60,000 49,715 49,715 17,769 17,769 82.9% 17,769 17,769 15,000 3,487 6,506 3,019 43.4% 15,000 3,487 6,506 53,320 3,019 43.4% 0.0% Total Revenues 128,320 3,487 73,990 70,503 57.7% EXPENDITURES: 24 industrial Insurance 31 Office and Operating Supplies 41 Professional Services Total Operating Expenses Capital Expenses 65 Capital Outlay Indirect Cost Allocation 325,000 12 12 786 786 61,420 22,299 (39,121) 6.9% 325,000 61,420 23,097 (38,323) 7.1% 280,000 280,000 29,004 29,004 (29,004) 0.0% (29,004) 0.0% 0.0% Total Eig)enditttres 605,000 90,424 23,097 (67,327) 3.8% Change in fund balances Beginning Fund Balance Ending Fund Balance Cash and Investments (476,680) (86,937) 50,893 137,830 -10.7% 1,019,562 1,019,562 1,133,268 113,706 111.2% 542,882 932,625 1,184,161 251,536 218.1% $ 1,136,917 39 City of Tukwila Urban Renewal Fund 302 - Revenue and Expenditures As of March 31, 2019 REVENUE: Miscellaneous Revenue Investment earnings Total Miscellaneous Revenue Sale of Capital Assets 2019 Annual /kIlocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget 10,000 2,473 13,973 11,500 139.7% 10,000 2,473 13,973 11,500 139.7% Total Reveentres 10,000 2,473 13,973 11,500 139,7% EXPENDITURES: 20 Benefits 41 Professional Services 47 Public Utility Services Total Operating Expenses 1 1 3,414 3,414 10,281 10,281 13,696 13,696 Capital Expenses 64 Capital Outlay 35,000 0.0% Total Capital Expenses 35,000 0.0% Transfers Out 200,000 50,000 (50,000) 0.0% Total Expenditures 235,000 50,000 13,696 (36,304) 5.8% Change in fund balances (225,000) (47,527) 277 47,805 -0.1% Beginning Fund Balance 2,213,064 2,213,064 7,514,419 5,301,355 339.5% Ending Fund Balance 1,988,064 2,165,537 7,514,696 5,349,160 378.0% Cash and Investments $ 2,278,209 40 City of Tukwila General Government Improvements Fund 303 - Revenue and Expenditures As of March 31, 2019 Annual Budget 2019 Allocated Actual Budget Year -To -Date Variance Over/(Under) % of Annual Budget - Budget REVENUE: Miscellaneous Revenue Investment earnings 500 105 2,805 2,700 561.1% Total Miscellaneous Revenue 500 105 2,805 2,700 561.1% Transfers In Total Revenues EXPENDITURES: 200,000 50,000 50,000 25.0% 200,500 50,105 52,805 2,700 26.3% 11 Salaries 111,855 27,964 (27,964) 0.0% 13 Overtime 21 FICA 8,723 2,181 (2,181) 0.0% 23 i-tiiS 14,206 3,552 (3,552) 0.0% 24 Industrial Insurance 2,324 581 33 (548) 1.4% 25 Medical, Dentail, Life, Optical 16,340 4,085 (4,085) 0.0% 41 Professional Services 20,000 - - 0.0% 48 Repairs and Maintenance - Total Operating Expenses 173,448 38,362 33 (38,329) 0.0% Capital Expenses 65 Capital Outlay 179,647 0.0% Total Capital Expenses 179,647 0.0% Total Faegenr:litures 353,095 38,362 33 (38,329) 0.0% Change in fund balances Beginning Fund Balance Ending Fund Balance (152,595) 11,743 52,772 41,029 -34.6% 337,761 337,761 477,761 140,000 141.4% 185,166 349,504 530,533 181,029 286.5% Cash and Investments $ 532,844 41 City of Tukwila Fire Improvement Fund 304- Revenue and Expenditures As of March 31, 2019 2019 Variance Annual Allocated Actual Overt(Under) % of Annual Budget Budget Year -To -Date Budget Budget REVENUE: Charges for Sevices Fire Impact Fees Total Charges for Services Miscellaneous Revenue Investment earnings Total Miscellaneous Revenue Total Revenues EXPENDITURES: Transfers Out 500,000 20,815 255,079 234,264 500,000 20,815 255,079 234,264 100 3 741 51.0% 51.0% 738 741.4% 100 3 741 738 741.4% 500,100 20,818 255,820 235,003 51.2% 500,000 125,000 (125,000) 0.0% Total Evenclitures 500,000 125,000 - (125,000) 0.0°/0 Change in fund balances Beginning Fund Balance Ending Fund Balance 7,512 (96,770) 422,956 519,727 5630.4% 100 (104,182) 255,820 360,003 255820.4% Cash and Investments 7,412 7,412 167,136 159,724 2254.9% 422,956 42 City of Tukwila Public Safety Plan Fund 305- Revenue and Expenditures As of March 31, 2019 REVENUE General Revenue Mitigation Fees (Tukw ila South) Excise Tax State Entitlements - MVFT Cities Total Intergovernmental Revenue 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget 300,000 500,000 - 0.0% 36,980 38,087 1,107 7.6% - - - 800,000 36,980 38,087 1,107 4.8% Miscellaneous Revenue Bond Proceeds 58,175,046 - - 0.0% Investment earnings 300,000 73,143 79,826 6,684 26.6% Unrealized Gain/(Loss) on Investments - - - - Facilities Rent - 27,263 27,263 , - Total Miscellaneous Revenue 300,000 73,143 107,089 33,947 35.7% Transfers In 2,250,000 0.0% Sale of Capital Assets 4,889,300 0.0% Total Revenues 66,414,346 110,123 145,176 35,054 0.2% EXPENDITURES: 35 Small Tools and Minor Equipment 324,578 65,278 20,614 (44,664) 6.4% 41 Professional Services - 473 473 45 Operating Rentals & Leases 47 Public Utility Services 9,384 9,384 49 Miscellaneous - (107,567) (107,567) 61 Capital Outlay 39,272,000 3,206,559 635,076 (2,571,483) 1.6% 39,596,578 3,271,837 557,980 (2,713,857) 1.4% Transfer Out 300,000 75,000 (75,000) 0.0% Total Expenditures 39,/396,578 3,346,837 557,980 (2,788,857) 1.4% Change in fund balances 26,517,768 (3,236,715) (412,804) 2,823,911 -1.6% Beginning Fund Balance 13,038,494 13,038,494 15,232,963 2,194,469 116.8% Ending Fund Balance 39,556,262 9,801,779 14,820,159 5,018,380 37.5% Cash and Investments $ 5,297,993 43 City of Tukwila City Facilities Fund 306- Revenue and Expenditures As of March 31, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget REVENUE: Miscellaneous Revenue Total Miscellaneous Revenue 7,500,000 Trasnfers In Total Revenues EXPENDITURES: 49 Wiscellaneous 62 Capital Outlay Transfers Out 0.0% 201,050 201,050 7500,000 - 201,050 201,050 2.7% 2,879,000 197,853 (25,000) (25,000) 12,318,891 12,121,038 427.9% 1,750,000 437,500 201,050 (236,450) 11.5% Total Expenditures 4,629,000 635,353 12,494,941 11,859,588 269.9% Change in fund balances 2,871,000 (635,353) (12,293,891) (11,658,538) -428.2% Beginning Fund Balance 1,914,000 1,914,000 13,079,590 11,165,590 683.4% Ending Fund Balance 4,785,000 1,278,647 785,699 (492,948) 16.4% Cash and Investments $ 929,124 44 City of Tukwila Water Fund 401 -Revenue and Expenditures As of March 31, 2019 REVENUE: Charges for Services Water Sales Security 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget 7,206,000 1,360,250 1,291,926 (68,324) 17.9% 30 30 Total Charges for Services 7,206,000 1,360,250 1,291,956 (68,294) 17.9% Miscellaneous Revenue Investment earnings 31,000 5,916 21,645 15,729 69.8% Connection Fees 80,000 900 900 1.1% Other - - 145 145 - Total Miscellaneous Revenue 111,000 5,916 22,690 16,774 20.4% Total Revenues 7, 317,000 1;366,166 1,314,647 (51,519) r' 98.0% EXPENDITURES: 11 Salaries 607,746 151,937 128,008 (23,928) 21.1% 12 Extra Labor 4,000 1,000 - (1,000) 0.0% 13 Overtime 7,000 1,750 6,088 4,338 87.0% 21 FICA 48,679 12,170 10,325 (1,844) 21.2% 23 P8 S 77,184 19,296 17,109 (2,187) 22,2% 24 Industrial Insurance 16,416 4,104 3,950 (154) 24.1% 25 Medical, Dentail, Life, Optical 139,605 34,901 28,482 (6,420) 20.4% 28 Uniform Clothing 1,330 333 (333) 0.0% 31 Office and Operating Supplies 144,300 33,307 18,356 (14,951) 12.7% 33 Water Purchased for Resale 3,060,250 423,949 645,972 222,023 21.1% 35 Small Tools and t nor Equipment 11,000 7,269 213 (7,056) 1.9% 41 Professional Services 482,500 20,395 28,384 7,988 5.9% 42 Communication 2,500 419 1,447 1,029 57.9% 43 Travel 1,500 229 229 15.2% 45 Operating Rentals and Leases 162,646 49,462 40,287 (9,176) 24.8% 46 Insurance 18,051 18,051 17,227 (824) 95.4% 47 Public Utility Services 25,370 6,867 3,827 (3,040) 15.1% 48 Repairs and Maintenance 15,000 7,985 13,311 5,327 88.7% 49 Ntscellaneous 1,071,000 17,868 212,724 194,856 19.9% Total Operating Expenses 5,896,077 811,290 1,175,938 364,649 19.9% Capital Expenses 64 Capital Outlay 622,500 25,976 33,772 7,795 5.4%0 71 Debt Service Principal 134,242 - - 0.0% 83 Debt Service Interest 13,006 - 0.0% 769,748 25,976 33,772 7,795 4.4% Transfers Out Indirect Cost Allocation Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 985,076 246,269 195,451 (50,818) 19.8% 0.0% 7650,901 1,083 535 1,405,161 321,626 18.4 / (333,901) 282,631 (90,515) (373,146) 27.1% 5,149,522 5,149,522 6,057,771 908,249 117.6% 4815,621 5,432,153 5,967,256 535,103 1239%: Cash and Investments $ 3,064,025 45 City of Tukwila Sewer Fund 402 - Revenue and Expenditures As of March 31, 2019 REVENUE: Charges for Services Sewer Sales Total Charges for Services 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget ' Budget 9,732,000 9,732,000 2,288,938 2,422,179 2,288,938 2,422,179 133,241 24.9%% 133,241 24.9% Miscellaneous Revenue Investment earnings 55,000 10,658 39,560 28,901 71.9% Connection Fees 125,000 20,400 34,356 13,956 27.5% Total Miscellaneous Revenue 180,000 31,058 73,916 42,857 41.1% Total Revenues 9,912,000 2,319,996 ( 2,496,095 176099 25.2% EXPENDITURES: 11 Salaries 385,088 96,272 99,082 2,810 25.7% 13 Overtime 4,442 1,111 4,129 3,019 93.0% 21 FICA 29,946 7,487 7,810 323 26.1% 23 PERS 48,907 12,227 13,140 913 26.9% 24 Industrial Insurance 9,538 2,385 2,677 292 28.1% 25 Medical, Dentail, Life, Optical 86,267 21,567 27,244 5,677 31.6% 28 Uniformaothing 570 143 - (143) 0,0% 31 Office and Operating Supplies 21,600 5,680 6,351 671 29.4% 33 Metro Sewage Treatment 4,762,000 1,182,427 1,225,884 43,458 25.7% 35 Small Tools and Minor Equipment 5,000 394 - (394) 0.0% 41 Rofessional'Services 536,000 15,918 23,130 7,212 4.3% 42 Communication 2,500 216 803 587 32.1% 43 Travel 2,000 306 306 - 15.3% 44 Advertising 150 - - 0.0% 45 Operating Rentals and Leases 92,930 28,689 22,737 (5,952) 24.5% 46 insurance 10,968 10,968 10,828 (140) 98.7% 47 Public Utility Services 43,000 9,941 7,389 (2,552) 17,2% 48 Repairs and Maintenance 49,000 8,853 33,881 25,028 69.1% 49 Mscellaneous 1,188,700 14,061 289,871 275,809 24.4% Total Operating Expenses 7,278,606 1,418 643 1,775,261 356,618 24.4% Capital Expenses 64 Capital Outlay 2,436,000 106,747 4,853 (101,894) 0.2% 71 Debt Service Principal 326,892 - - - 0.0% 83 Debt Service Interest 32,382 - - - 0.0% 2,795,274 106,747 4,853 (101,894) 0.2% Transfers Out 701,036 Indirect Cost Allocation Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 175,259 146,111 (29,148) 20.8% 0.0% 10,774,916 1,700,649 1,926224 225,576 17.9% (862,916) 619,347 569,870 (49,477) -66.0% 9,174,430 9,174,430 10,212,080 1,037,650 111.3% 8,311,514 9,793,777 10,781 950 988,173 129,7%d Cash and Investments $ 4,669,361 46 City of Tukwila Foster Golf Course 411 - Revenue and Expenditures As of March 31, 2019 2019 Variance Annual Allocated Actual Over/(Under) %o of Annual Budget Budget Year -To -Date Budget Budget REVENUE: General Revenue Excise Taxes Total General Revenue 2,900 575 1,003 428 34.6% 2,900 575 1,003 428 34.6% Charges for Services Sale of Merchandise 135,000 15,469 20,147 4,679 14.9% Green Fees, trstruction 1,041,500 80,265 101,583 21,318 9.8% Total Charges for Services 1,176,500 95,734 121,730 25,997 10.3% Miscellaneous Revenue Investment earnings 500 74 2,806 2,733 561.2% Rents and Concessions 306,000 31,732 36,871 5,140 12.0% Other 8,000 17 (9) (26) -0.1% Total Miscellaneous Revenue 314,500 31,823 39,668 7,846 12.6% Total Revenues 1,793,900 203,131 237,402 34,271 13 2% EXPENDITURES: 11 Salaries 607,437 151,859 140,377 (11,483) 23.1% 12 Extra Labor 85,000 21,250 12,667 (8,583) 14.9% 13 Overtime 1,000 250 97 (153) 9.7% 21 FICA 55,205 13,801 11,452 (2,349) 20.7% 23 PERS 77,195 19,299 19,195 (104) 24.9% 24 Industrial Insurance 16,854 4,214 5,023 809 29.8% 25 Medical, Dentail, Life, Optical 145,933 36,483 33,908 (2,576) 23.2% 26 Unemployment Compensation 5,600 1,400 - (1,400) 0.0% 28 UnitformClothing 1,100 275 235 (40) 21.4% 31 Office and Operating Supplies 87,000 20,994 15,057 (5,937) 17.3% 34 Items purcashed for resale 83,000 33,345 46,951 13,606 56.6% 35 Small Tools and Minor Equipment 37,000 32,407 1,312 (31,095) 3.5% 41 Professional Services 6,000 2,269 2,800 531 46.7% 42 Communication 5,600 1,039 2,149 1,110 38.4% 43 Travel 500 200 1,708 1,508 341.7% 44 Advertising 5,000 1,796 750 (1,045) 15,0% 45 Operating Rentals and Leases 149,537 34,526 36,935 2,409 24.7% 46 Insurance 23,000 23,000 21,516 (1,484) 93.5% 47 Public Utility Services 71,700 24,593 45,195 20,602 63.0% 48 Repairs and Maintenance 20,000 535 5,710 5,174 28.5% 49 Mscellaneous 41,500 3,461 12,085 8,624 29.1% Total Operating Expenses 1,525,161 426,995 415,119 (11,876) 27.2% Capital Expenses 64 Capital Outlay Transfers Out Indirect Cost Allocation Total Expenditures 50,000 - - 0.0% 50,000 0.0% 190,183 47,546 47,421 (125) 24.9% 0.0% 1,765,344 474,541 462,540 (12,001) 26.2% Change in fund balances 28,556 (271,410) (225,138) 46,272 -788.4% Beginning Fund Balance 640,081 640,081 313,282 (326,799) 48.9% Ending Fund Balance 668,637 368671 88,144 (280,527) 13.2% Cash and Investments $ 374,088 47 City of Tukwila Surface Water Fund 412 - Revenue and Expenditures As of March 31, 2019 REVENUE: Charges for Services Surface Water Sales Total Charges for Services Intergovernmental Revenue Miscellaneous Revenue Investment earnings Capital Contributions Other 2019 Variance Annual Allocated Actual 'r Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget 6,663,000 6,663,000 2,367,000 40,000 3,332,504 1,527,697 3,332,504 1,527,697 8,082 11,729 (1,804,807) 22.9% (1,804,807) 22.9% o% 3,647 29.3% Total Miscellaneous Revenue 40,000 8,082 11,729 3,647 29.3% Total Revenues 9,070,000 3 340,586 1,539,426 (1,801,160)' 17.0% EXPENDITURES: 11 Salaries 1,072,529 268,132 238,208 (29,924) 22.2% 12 Extra Labor 8,000 2,000 - (2,000) 0.0% 13 Overtime 9,000 2,250 9,899 7,649 110.0% 21 FICA 84,489 21,122 18,948 (2,175) 22.4% 23 PERS 136,212 34,053 31,928 (2,125) 23.4% 24 Industrial Insurance 27,463 6,866 6,597 (269) 24.0% 25 Medical, Dentail, Life, Optical 232,509 58,127 51,304 (6,823) 22.1% 28 Uniform Clothing 1,500 375 - (375) 0.0% 31 Office and Operating Supplies 87,500 42,676 9,153 (33,523) 10.5% 35 Smell Tools and Minor Equipment 5,000 302 302 6.0% 41 Professional Services 1,966,850 145,188 54,461 (90,727) 2.8% 42 Communication 2,000 104 2,531 2,428 126.6% 43 Travel 2,000 35 94 59 4.7% 44 Advertising 500 - 0.0% 45 Operating Rentals and Leases 407,386 106138 100,851 (5,286) 24.8% 46 Insurance 27,077 27,077 30,763 3,686 113.6% 47 Public Utility Services 107,200 10,823 11,271 448 10.5% 48 Repairs and Maintenance 37,000 5,985 5,985 - 16.2% 49 Miscellaneous 726,300 2,155 165,465 163,310 22,8% Total Operating Expenses 4,940,515 733,408 737,760 4,353 14.9% Capital Expenses 64 Capital Outlay 71 Debt Service Principal 83 Debt Service Interest Transfers Out Indirect Cost Allocation Total Expenditures 2,585,000 611,586 44,903 (566,683) 1.7% 289,042 - - 0.0% 12,127 0.0% 2,886,169 611,586 44,903 (566,683) 1.6% 1,106,540 276,635 215,489 (61,146) 19.5% 0.0% 8,933,224 1,621,628 998,152 (623,476) 11,2% Change in fund balances 136,776 1,718,957 541,274 (1,177,684) 395.7% Beginning Fund Balance 754,303 754,303 2,595,103 1,840,800 344.0% Ending Fund Balance 891,079 2,473,260 3,136,377 663,116 352.0% Cash and Investments $ 2,015,687 48 City of Tukwila Equipment. Rental/Replacement Fund 501 - Revenue and Expenditures As of March 31, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget ' Budget Year -To -Date Budget Budget REVENUE: Charges for Services ERR O&M Dept Charges 2,071,944 580,744 517,987 (62,757) 25.0% Equipment Replacement Charges 1,202,726 216,097 300,681 84,585 25.0% Total Charges for Services 3,274,670 796,841 818,668 21,827 25.0% Miscellaneous Revenue Investment earnings Insurance Proceeds Other 14,269 859 25,815 24,956 180.9°A, 68,973 68,973 - 150 35 35 23.6% Total Miscellaneous Revenue 14,419 859 94,823 93,964 657.6% Sale of Capital Assets 30,000 3,716 3,716 12.4% Transfers In 300,000 282,641 Total Revenues 3,619,089 1,080,341 (282,641) 0.0% 917,208 ( 63,134) 253%1 EXPENDITURES: 11 Salaries 405,959 101,490 91,877 (9,613) 22.6% 12 Extra Labor 32,000 8,000 (8,000) 0.0% 13 Overtime 1,858 465 210 (254) 11.3% 21 FICA 33,859 8,465 6,989 (1,476) 20.6% 23 ItJ<S 51,557 12,889 11,815 (1,075) 22.9% 24 Industrial Insurance 12,349 3,087 3,015 (72) 24.4% 25 Medical, Dentail, Life, Optical 104,544 26,136 24,023 (2,113) 23.0% 28 Uniform nothing 950 238 (238) 0.0% 31 Office and Operating Supplies 3,000 383 751 368 25.0% 34 Items Purchased for Resale 750,000 118,727 125,292 6,565 16.7% 35 Small Tools and Mnor Equipment 5,000 2,568 1,285 (1,283) 25. no 41 Rrofessional Services 4,000 956 338 (618) 8.4% 42 Communication 2,000 462 1,066 604 53.3% 43 Travel 1,500 182 158 (24) 10.5% 45 Operating Rentals and Leases 77,617 23,242 24,209 967 31.2% 46 Insurance 68,853 68,853 70,152 1,299 101.9% 48 Repairs and Maintenance 120,000 17,922 9,733 (8,189) 8,1% 49 Miscellaneous 12,000 4,337 3,762 (575) 31.3% 64 Capital Outlay 2,380,000 1,794,766 119,773 (1,674,994) 5.0% Transfers Out 368,158 92,040 92,040 (0) 25.0% Indirect Cost Allocation 0.0% Total Expenditures 4,435,204 2,285,205 586,484 (1,698,721) 13.2% Change in fund balances Beginning Fund Balance Ending Fund Balance (816,115) (1,204,864) 330,724 1,535,587 -40.5% 3,874,899 3,874,899 4,294,902 420,003 110.8% 3,058,784 2,670,035 4,625,626 1,955,590 151.2%' Cash and Investments $ 4,443,610 49 City of Tukwila Insurance Fund 502 - Revenue and Expenditures As of March 31, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget REVENUE: Charges for Services Employee Benefit Programs Total Charges for Services 1,200 152 822 670 68.5% 1,200 152 822 670 68.5% Miscellaneous Revenue Investment earnings 55,995 15,240 15,704 464 28.0% Employee Trust Contibutions 349,024 47,756 48,441 685 13.9% Employer Trust Contributions 6,157,653 1,568,571 1,443,128 (125,443) 23.4% Total Miscellaneous Revenue 6,562,672 1,631,567 1,507,273 (124,294) 23.0% Total Revenues 6,563,872 1,631,719 1,508,096 (123,624) 23.0% EXPENDITURES: 25 Medical, Dental, Life, Optical 6,656,300 1,664,075 1,167,999 (496,076) 17.5% 41 Professional Services 85,199 7,490 1,197 (6,293) 1.4% 49 Mscellaneous 20,204 626 1,092 466 5.4% Transfers Out 142,959 35,740 35,740 25.0% Indirect Cost Allocation - 0.0% Total Expenditures 6,904,662 1,707,930 1,206,028 (501,903) 17.5% Change in fund balances (340,790) (76,211) 302,068 378,279 -88.6% Beginning Fund Balance 1,137,704 1,137,704 610,576 (527,128) 53.7% Ending Fund Balance 796,914 1,061,493 912,644 (148,849) 114.5% Cash and Investments 2,038,998 50 City of Tukwila LEOFF Insurance Fund 503 - Revenue and Expenditures As of March 31, 2019 2019 Variance Anrival Allocated Actual Over/(Under) cyo of Annual Budget Budget Year -To -Date Budget Budget REVENUE: Miscellaneous Revenue Investment earnings 1,533 357 846 489 55.2% Employer Trust Contributions 265,000 66,250 62,574 (3,676) 23.6% Total Miscellaneous Revenue 266,533 66,607 63,420 (3,187) 23.8% Total Revenues 266,533 66,607 63,420 (3,187) 23.8% EXPENDITURES: 25 Medical, Dental, Life, Optical 458,756 114,689 115,908 1,219 25.3% 41 Professional Services 6,499 1,625 (1,625) 0.0% 49 Miscellaneous 500 - 0.0% Total Expenditures 465,755 116,314 115,908 (405) 24.9% Change in fund balances (199,222) (49,707) (52,488) (2,781) 26.3% Beginning Fund Balance 527,005 527,005 597,983 70,978 113.5% Ending Fund Balance 327,783 477,298 545,495 68,197 166.4% Cash and Investments $ 258,861 51 52 Allan Ekberg, Mayor TO: INFOR ATIONAL E ORANDU Finance Council Committee FROM: Vicky Carlsen, Finance Director Jay Wittwer, Fire Chief CC: Mayor Ekberg DATE: July 17, 2019 SUBJECT: Fire Budget Discussion — Service Levels ISSUE Review current and historical Fire Department budget, staffing, and service levels to determine a sustainable model which meets the City's financial and policy goals. BACKGROUND As mentioned above, the City is reviewing current and historical information on the fire department. This information is being presented to determine policy direction regarding appropriate budget and service levels. This memo will focus on fire department minimum and current service levels, excluding the Fire Marshal's Office. Service levels for the Fire Marshal's Office will be discussed in a separate memo. DISCUSSION A policy decision on the table for discussion is related to service levels and will help guide the discussion on appropriate budget for the fire department. Minimum Service Levels While Article XI, Section 11 of the Washington State Constitution provides for general police powers for counties, cities, and towns, but there is not a specific statue that provides that cities must provide fire protection services. However, as a practical matter, a city should provide some measure of fire protection. There are several ways in which a city could provide fire protection services: - Maintain a fire department run by the city's own personnel - Contract with another city, fire protection district, or regional fire authority for fire protection services - Annex directly to a fire protection district or regional fire authority with voter approval - Form a fire district coextensive with the city or town with voter approval - Establish a regional fire authority with voter approval While no specific state law requires a city to provide fire protection services, RCW does specify that the legislature does intend for cities to set standards for addressing the reporting and accountability of career fire departments and to specify performance measures applicable to response time objectives. 53 INFORMATIONAL MEMO Page 2 Setting Service Levels and Performance Objectives Washington State law (Revised Code of Washington) explicitly states that cities are to set their own services levels and that state law does not limit each city's authority to do so. The Revised Code of Washington (RCW) acknowledges three entities for the "organization and deployment of resources for fire departments". 1. International City/County Management Association (ICMA) 2. International Association of Fire Chiefs (IAFC) 3. National Fire Protection Association (NFPA) By formally recognizing these organizations within RCW 35A.92, the State acknowledges their research and findings as a resource for cities to set policy regarding the organization, number, and expected response times for a career fire department. However, adopting the service levels recommended by those organizations is voluntary, since RCW 35A.92.010 explicitly states that "this chapter (RCW 35A.92] does not, and is not intended to, in anyway modify or limit the authority of cities and towns to set levels of service." There is no relevant case law addressing RCW 35A.92, but the City could rely on the language therein to defend itself should it be faced with claims targeting the City's chosen level of service. State law also requires a city and/or fire department to publish an annual report which includes the department's standards, their performance against those standards, and several other metrics (outlined below). Cities are to Set Their Own Performance and Service Level Objectives RCW Section 35A.92 states that every city shall maintain a written statement or policy that establishes the following: 1. The existence of a fire department 2. The services that the fire department is required to provide 3. The basic organization structure of the fire department 4. The expected number of fire department employees 5. The functions that the fire department employees are expected to perform This written statement must also include service delivery and response time objectives for each of the following major service components, if appropriate: 1. Fire suppression 2. Emergency medical services 3. Special operations 4. Aircraft rescue and firefighting 5. Marine rescue and firefighting 6. Wildland firefighting In 2005, legislation was enacted that requires each city establish their own response time objectives for the following measurements and states that the city shall establish a performance objective for the achievement of each of these measurements: 1. Turnout time 2. Response time for the first arriving engine company and for the deployment of a full first alarm assignment at a fire suppression incident 3. Response time for the arrival of a unit with first responder or higher -level capability at an emergency medical incident 54 INFORMATIONAL MEMO Page 3 The graphic below displays the different segments of the total response time; from the factors that lead to calling 911 to when initial assigned apparatus arrive at the scene. Cascade of Events NI''. 1710 1FAA 'now 1)ispatelt Time NITA 1221 Public Narely ano.vering point (PSAP) receives call Turnout Time PSAP emergency responders ReNNIVC State law also states that each city shall issue an annual written report that evaluates the level of service and deployment delivery and response time objectives. The evaluations shall be on data relating to: 1. Level of service 2. Deployment 3. Achievement of each response time objective for each geographic area within the City. The annual report shall also define the geographic area and circumstances whenever the standards were not met and explain the predictable consequences of any deficiencies and address steps necessary for compliance. Full copies of the applicable RCWs have been included in an attachment to this memo. Current Service Levels Provided by Tukwila Fire Department When service levels provide by the fire department are discussed, the discussion is normally centered around fire and EMS calls. However, there are other types of calls the fire department provides services for. The chart below summaries the number of calls, by type over the last few years. City of Tukwila Service Area Severe Rescue & Hazardous Weather/ Emergency Condition Public Natural Medical Svc Fire Good Intent False Alarm (no fire) Assistance Other Disaster Total 2014 3491 380 398 609 101 137 29 1 5146 2015 3747 379 539 605 97 148 37 3 5555 2016 4057 317 475 631 118 123 28 3 5752 2017 4083 299 469 713 106 145 32 4 5851 2018 4045 313 487 606 86 145 35 0 5717 55 INFORMATIONAL MEMO Page 4 In late 307. the reporting system was changed for EMS calls from Fire RMSto E8O for EMS omUo. In Fine RM8, response time stopped when the Unit aniY8d on scene. On ooem* means arriving atthe site, not the patient. With E8{]. response time stops when the crew arrives atthe side ofthe patient. Because ofthe change insystems and the change inwhen the response time is oonnp|eted. EK88 call response times are only provided through2O17. /\ new dataaet for comparison purposes will start with 2O18. Because EMS and fire calls account for 7596ofthe call volume, the discussion onresponse tinloa will be focused on these two calls types. From 2014 through 2018 average response times for fire calls has been minutes and 57 seconds. AveragereoponGeUnnoeforFK8F;ca|s,2O14-2O17.hoebeens|ighUv|enoct5nlinuteo and 40 seconds. The following tables show average response times by type of incident, by year. As noted in the table, average response time for fire calls declined in 2017 and again in 2018. However, response times for EMS calls increased slightly in 2017. 2014 0:05:54 0:05:36 2015 0:05:57 0:05:56 2010 0:05IK6 0:05:29 2017 0I5:55 0:0540 2018 0:05:51 Avg. for all years 0:05:57 0:05:40 While the average response time for both fire and EMS calls is less than 6 minutes for the 5-year period analyzed, not all oaUe have a response time of |eSe than O minutes. Another way to look at the data is to look at what percentage of call response time is less than a specific standard. The following charts provide summary information on percentage of response times that are less than orequal toSminutes. Charts are provided for both fire responses andarnergencymediCe responses from 2014 through 2018. As the chart for fire oaUa indicates, the number of fire responses within O minutes has been increasing. However, the number of EMS calls with response times within the 6minutes has declined abit. 56 INFORMATIONAL MEMO Page 5 64.00% 62.00% 60.00% 58.00% 56.00% 54.00% 52.00% 50.00% 70.00% 68.00% 66.00% 64.00% 62.00% 60.00% 58.09% 56.00% 54.00% 52.00% 50.00% 55.97% Fire 2014 65.49% EMS 2014 %<=6 min on Fires 55.41% Fire 2015 55.66% Fire 2016 %<=6 min on EMS 67.01% EMS 2015 59.87% 68.08% EMS 2016 Fire 2017 61.64% Fire 2018 66.14% EMS 2017 57 INFORMATIONAL MEMO Page 6 By measuring response times within an 8-minute window, significantly more fire and EMS calls are within an 8-minute time frame. The following charts demonstrate that more than 80% of all fire and EMS calls have response times of 8 or less minutes. 90.00% 88.00% 86.00% 84.00% 82.00% 80.00% 78.00% 76.00% 74.00% 72.00% 7000% 90.00% 88.00% 86.00% 84.00% 82.00% 80.00% 78.00% 76.00% 74.00% 72.00% 70.D0% 86.74% Fire 2014 88.20% EMS 2014 %<=8 min on Fires 85.22% Fire 2015 87.11% Fire 2016 88.63% %<=8 min on EMS 89.04% EMS 2015 88.76% EMS 2016 Fire 2017 88.36% Fire 2018 87.88% EMS 2017 At a future meeting, comparison data on response times to other fire jurisdictions will be presented. 58 INFORMATIONAL MEMO Page 7 Public Dutv Doctrine Under the public duty doctrine, when mcitvnduty inowed tothe public adlarge as general fire suppression and inspection duties),an individual who is injured bvonalleged breach of that duty has novalid claim against the City orits officer Vremployees. There are certain exceptions tVthe public duty doctrine, such aS|ncases where aspecial relationship iocreated (such aowhen anofficer oremployee makes direct assurances tnamember ofthe public under circumstances where the person justifiably relies onthose aeounencea);orwhen anofficer oremployee, such oe a building official, knows about an inherently dangerous condition, has a duty to correct it (i.e. law enyo that the City ^sha||" correct the cond|t|on), and to||o to perform that duty. Taylor v' Stevens County, 111VVD.2d159.171-72.758p.2d447(1988). |ngeneral, however, governmental entity will not be liable to o private party for failure to perform duties that that are owed solely to the general public (8 duty to all is a duty to no one). RECOMMENDATION For information only ATTACHMENTS Revised Code ofWashington (RCW)35A.92Fire Departments — Performance Measures: Attachment A: RC\8/35A.82.D1O: Intent AttmohnlentB: R{}VV35/\.Q2.O2O: Definitions AttachnnentC: FlCVV35/\.82.O3O: Policy Statement —Service Delivery Objectives AtbachnnentD: RCVV35A-82.O4O:Annual Evaluations — Annual Report 59 INFORMATIONAL MEMO Page 8 Attachment A: RCW3�.92.01O:Intent RCVV55A.92J3lO Intent, The legislature intends for code cities to set standards for addressing the reporting and accountability of substantially career fire departments, and to specify performance measures applicable to response time objectives for certain major services. The legislature acknowledges the efforts of the international city/county management association, the international association of fire chiefs, and the national fire protection association for the organization and deployment of resources for fire departments. The arrival of first responders with automatic external clefibrillator capability before the onset of brain death, and the arrival of adequate fire suppression resources before flash -over is a critical event during the mitigation of an emergency, and is in the public's best interest. For these reasons, this chapter contains performance measures, comparable to that research, relating to the organization and deployment of fire suppression operations, emergency medical operations, and special operations bysubstantially career fire departments. This chapter does not, and isnot intended to, in any way modify or limit the authority of code cities to set levels of service. 60 INFORMATIONAL MEMO Page 9 AttachnlentB: RCVV35A.82.O2O: Definitions RCVV35A.B2Il2O Definitions, The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Advanced life support" means functional provision of advanced airway management, including intubation, advanced cardiac monitoring, manual clefibrillation, establishment and maintenance of intravenous access, and drug therapy. (Z) ''Aircraft rescue and finefighting" means the firefighting actions taken to rescue persons and to control or extinguish fire involving or adjacent to aircraft on the ground. (3) "Brain death" as defined by the American heart association means the irreversible death ofbrain cells that begins four tosix minutes after cardiac arrest. (4) "Code city" means a code city that provides fire protection services, which may include firefighting actions, emergency medical services, and other special operations, in a specified geographic area. (5) "Fire department" means a code city fire department responsible for firefighting actions, emergency medical services, and other special operations in a specified geographic area. The department must be a substantially career fire department, and not a substantially volunteer fire department. /6\ "Fire suppression" means the activities involved in controlling and extinguishing fires. (7) "First responder" means provision ofinitial assessment and basic first -aid intervention, including cardiac pulmonary resuscitation and automatic external defibrillator capability. (8) "Flash -over" as defined by national institute of standards and technology means when all combustibles jnaroom burst into flame and the fire spreads rapidly. (g)"Marine rescue and firefighting" means the firefighting actions taken toprevent, control, or extinguish fire involved in or adjacent to a marine vessel and the rescue actions for occupants using normal and emergency routes for egress. (10) "Response time" means the time immediately following the turnout time that begins when units are en route to the emergency incident and ends when units arrive at the scene. (11) "Special operations" means those emergency incidents to which the fire department responds that require specific and advanced training and specialized tools and equipnnent` (12) "Turnout time" means the time beginning when units receive notification of the emergency tnthe beginning point otresponse time. 61 INFORMATIONAL MEMO Page 10 AttachnlentC: RC\&/35/\g2.O30: Policy Statement — Service Delivery Objectives pCVV35A.92.03O Policy statement —Service delivery objectives. (1) Every code city shall maintain a written statement or policy that establishes the following: (a) The existence ofafire department; (b)Services that the fire department isrequired toprovide; (c)The basic organizational structure ofthe fire department; (d)The expected number mffire department employees; and (e) Functions that fire department employees are expected to perform. (2) Every code city shall include service delivery objectives in the written statement or policy required under subsection (1) of this section. These objectives shall include specific response time objectives for the following major service components, if appropriate: (a) Fire suppression; /b\Emergency medical services; (o) Special operations; (d)Aircraft rescue and firefighting; /e\Marine rescue and firefighting; and -)Wi|d|anHfirefighting. (3) Every code city, in order to measure the ability to arrive and begin mitigation operations before the critical events of brain death or flash -over, shall establish time objectives for t|e following measurements: ia\ Turnout time; (b) Response time for the arrival of the first arriving engine company at a fire suppression incident and response time for the deployment of a full first alarm assignment at a fire suppression incident; (c) Response time for the arrival of a unit with first responder or higher level capability atenemergency medical incident; and (d) Response time for the arrival of an advanced life support unit at an emergency medical incident, where this service is provided by the fire department. (4) Every code city shall also establish a performance objective of not less than ninety percent for the achievement of each response time objective established under subsection (3) ofthis section. 62 INFORMATIONAL MEMO Attachment D: RCW 35A.92.040: Annual Evaluations — Annual Report R[VV35A.9ZD4O Annual evaluations —Annual report. (1) Every code city shall evaluate its level of service and deployment delivery and response time objectives on an annual basis. The evaluations shall be based on data relating to level of service, deployment, and the achievement of each response time objective in each geographic area within the code dty's jurisdiction. (2) Beginning in 2007, every code city shall issue an annual written report which shall be based on the annual evaluations required by subsection (1' of this section. (a) The annual report shall define the geographic areas and circumstances in which the requirements ofthis standard are not being met. (b) The annual report shall explain the predictable consequences of any deficiencies and address the steps that are necessary toachieve compliance. 63 64 City of Tukwila Allan Ekberg, Mayor TO: INFOR ATIONAL E ORANDU Finance Council Committee FROM: Vicky Carlsen, Finance Director Jay Wittwer, Fire Chief Ben Hayman, Fire Marshal CC: Mayor Ekberg DATE: July 17, 2019 SUBJECT: Fire Marshal Office Discussion ISSUE Review responsibilities of the Fire Marshal Office (FMO) including current services provided, options for providing services, required minimum levels of service, and liability associated with providing and/or not providing services. BACKGROUND The Fire Marshal Office currently provides several public safety services including: - Plan review and associated inspections (inspections for new and existing businesses are not currently being done) - Limited code enforcement - Fire investigation The office is staffed as follows: Position FTEs Notes Captain 2 Inspectors Fire Marshal Battalion Chief 1 Senior Fire Project Coordinator 1 Plan Reviewer Admin Support Technician 1 Staffing levels for this office have remained at five since 2011. Prior to 2011, the staffing level was six FTEs. Budget The Fire Marshal's Office is a division within the fire department and the process to develop the budget is the same as for the fire department. Finance staff drafts the budget for personnel costs and fire staff provide budget requests for supplies and services. In addition to the expenditure budget, revenues generated by departments are also budgeted and revenue backed expenditures are trued up at a department level. For example, if a department expects to receive a grant for $10 thousand, the revenue is budgeted and expenditures of $10 thousand are also budgeted so that the net effect on the total general fund budget is zero. The chart below shows revenue received specific to the Fire Marshal's Office. The chart also gives the total overtime budget and demonstrates that total revenue generated by this division 65 INFORMATIONAL MEMO Page 2 exceeds the total overtime budget. It should be noted that not all overtime is considered to be reimbursable and not all revenue generated is a result of overtime costs. Revenue Generated by Fire Marshal's Office Actuals Budget 2014 2015 2016 2017 2018 2019 Operational Permit Fees $ 76,836 $ 44,175 $ 24,825 $ 12,400 $ 10,507 $ 21,400 Plan Review Fees 52,363 45,973 66,895 74,103 76,628 75,000 Reinspection Fees 1,000 300 300 100 2,000 $ 130,199 $ 90,448 $ 92,020 $ 86,503 $ 87,235 $ 98,400 Overtime Expenditures $ 79,661 $ 61,330 $ 62,638 $ 89,875 $ 88,356 $ 61,143 Actual and Projected Budget for Fire Marshal's Office - Prevention and Investigation Actuals Budget 2014 2015 2016 2017 2018 2019 Prevention & Investigation $824,862 $815,137 $826,468 $864,692 $907,865 $834,653 Revenues and Fees for Services As can be seen above, the actual revenues and fees for services from the Fire Marshal's Office do not balance with the expenses. Recently, the fees associated with the fire department have been reviewed and research shows that Tukwila's fees have not kept pace with the market. The charts below show a few fees and how they compare with our neighboring cities. There is a recommendation to update these fees to be competitive with our neighboring cities. Some of the fees listed below are increases to existing fees and others are new fees that other cities charge that Tukwila currently does not charge. It should be noted that the fees listed below are approximate and would vary depending on size and scope of each project. Small Restaurant - Fire Protection Fees $6,370 $3,308 Small Restaurant - Fire Protection Fees $2,833 $2,886 $2,840 $2,074 $1,822 $1,511 $1,295 $1,136 Kent Kirkland Bellevue Tukwila Lynnwood SeaTac Covington Renton VRFA Tukwila Proposed Current The current Small Restaurant fee for Tukwila $1,136, whereas the neighboring cities range from $1,295 up to $6,370 for this similar service. A proposed increase to $2,886 would still be within the average range for these fees. 66 INFORMATIONAL MEMO Page 3 Fire Protection Fees — 5-Story Hotel $19,241 $12,594 Fire Protection Fees- 5 story hotel $6,509 $6,490 $6,202 $5,356 $4,913 $3,860 $3,192 $2,961 Kent Lynnwood Kirkland Proposed SeaTac Bellevue Renton VRFA Current Covington Tukwila Tukwila Fees The current 5-Story Hotel fee for Tukwila is $3,192, whereas the neighboring cities range from $2,961 up to $19,241 for this similar service. A proposed increase to $6,490 would still be within the average range for these fees High Pile/Rack Storage — Operational $338 $321 $300 High Pile/Rack Storage- OPERATIONAL $268 $258 $200 $200 $175 $175 , .......... . ...................... $155 $150 c'sc (2,6 „.,•<&" oc‘b 2P6 N.O‘ • k --Q c (C‘ CS OC'e CC' (2s C,c) • 'b s L34 • - • .$) $125 The current High Pile/Rack Storage fee for Tukwila is $150, whereas the neighboring cities range from $100 up to $338 for this similar service. A proposed increase to $300 would still be within the average range for these fees. Recommendation: Update current fees and permit schedule to current market standards and averages. To act on this recommendation, staff will need to produce a list of current and proposed fees and an ordinance to implement the new fee schedule. Staff would continue the review of our fees and comparison with our surrounding neighbors. Current Workload The following table outlines the main responsibilities of the Fire Marshal's Office, this includes 67 INFORMATIONAL MEMO Page 4 Construction Permit Review, Plan Reviews and Construction Permit Inspections. The Fire Marshal isrequired by statute eund' K8C2.24.O2Obzreport all fires Ufcriminal, suspected criminal, or undetermined origin to the State Fire Marshal. 2014 2015 2016 2017 2010 Construction Permit Plan Reviews: Land Use, Public Works, and Mechanical Permits 566 531 542 555 633 Plan Reviews: 8ohnk|er, Fire Alarm, Kitchen Hood, and UL3O0 Construction permits 264 216 259 250 238 Construction permit inspections 703 824 789 744 737 Fire Investigations Conducted 111 66 83 87 OO 900 800 700 600 soo 400 300 zoo 100 0 Reviews and Investigations 2014-2018 2015 _ Construction Permit Plan Reviews: —,—Plan Reviews: --, Construction permit inspections Fire Investigations Conducted Current Services Provided As mentioned earlier, the Fire Marshal's office has several duties that need to be reviewed and evaluated as to which services should remain within the Fire Marshal's office, which services and programs need to be stnaan1|ined, which areas can be provided in a different fashion (e.g. contracted oraa part of regional servioo), and which areas need to be nyphoriUzed. These will beaddressed more fully otalater date. Services which could bedone outside the Fire Marshal's Office Some of the current services provided bythe Fire Marshal's office could bedone by other parts of the organization or are already being done by other departments. Specifically, these include: 1)City Addressing —This is currently being coordinated through Technology Services/G|8and 68 INFORMATIONAL MEMO Page 5 2) New Business License Reviews — The Finance Director is responsible for reviewing our current review process for new business licenses and with the change to State Licensing it may be an opportunity toreevaluate the need and priority for the Fire Marshal's Office review. 3\ Special Event Permit Coordination — Historically, the Fire Marshal's Office has been the project manager for all special event permits, e.g. Boeing Celebration and major events. This involves working across several City departments. The City will be reviewing where h8at to have this function reside with the Fire K8arohe|\a office providing input, but not being the lead agency. The result of these three changes would be to provide more capacity toour Fire Marshal's Office to meet other higher priority services. Other Services Inspections ofNew and Existing Businesses and Plan Review Inspections for businesses include annual business inspactione, inspections for new buoineeses, and follow-up on confidence teat reports. Confidence test reports are reports received by this Office that show deficiencies or malfunctions within o business's fire sprinkler or fire alarm systems. Previously, inspections were provided bvon-duty suppression crews but this began bachange h7 2014. The change was mainlydue tonew training requirements and standards set bvthe South County Fire Training Consortium and was also o policy change because these inspections may not have been the most efficient use of personnel. This change has left many inspections not being done at this time. /\ key policy question is how best to balance the requirements for inspections, the need and then the cost recovery options for these inspections. According to the Fire Marshal, there are over 1.700 existing businesses in need of inspections and approximately 700openationa| permits for activities such as explosives, hazardous nnpderio|e storage and prUduotion, carnivals and expoeitiono, underground tank ramovm|, compressed gases, hot work, propane tank installation, and other activities that are deemed hazardous by the Fire Marshal that should be inspected for compliance. Enforcing critical life safety fire codes in aChoo|e, apartment bui|diOgs, shopping nla||a` hotels, and large industrial businesses are considered by the Fire Marshal to be high priority. The following chart shows historical fire preventiondata including inspections performed the last few years and who performed the services. Asnoted inthe chart, suppression crews performed many inspections 2014 through 2016, but have not been involved inspections since 2017. Life Safety and Operational Permits 2014 2015 2016 2817 2018 Life Safety Inspections — ` Completed by Fire Suppression Cnavvo 1.388 S±H 458 Life Safety inspeotiono— Completed by Fire Marshal's Office 3 2 OoeraUona|Pernnit|nspeoUono— Completed by Fire Suppression Cn*vvs 770 461 229 There are ways iAwhich vVecan h ritize which buildings are necessary Uuinspect, and how often 69 INFORMATIONAL MEMO Page 6 balance the workload. For instance, suppression crews could be assigned to do certain inspections, which did occur in 000t years. This vvQu|d raise situational awareness of the structures when crews respond to emergencies. Staff will provide an updated list of types of businesses and ooUoDa on hnyv best to provide this service and recover costs for these services. New Business and Confidence Test Reports Per this Offioe, there are approximately 150 new businesses that should be inspected to ensure that new operations are operating safely. Additionally, the Office receives approximately 500 confidence test reports each year that show deficiencies or malfunctions with fire sprinkler or alarm systems. The Fire Marshal believes it is important to follow up on these reports to ensure that the needed repairs are completed. Code Enforcement Code enforcement issues are forwarded to the Fire Marshal from suppression crews or other city etof[ per the Fire W1oraho|, due to the current staffing nnode|, the office is unable to follow up on the majority offire code issues. Additional data on what types of code enforcement issues and volume ofwork will be presented at a later date. General Requirements — Fire Code Official The International Cod is amodel code that regulates minimum fire safety requirements for new and existing buildings, facilities, gtoroge, and processes. The |FC addresses fire prevention, fire protection, life safety and safe storage and use of hazardous materials in new and existing buildings, facilities, and processes. |naddition hzthe |FC. Revised Code ofWashington . the Tukwila Municipal Code.10.1O adopted and amended the 2015 IFC. Pub|icOutv Doctrine As stated above, some services currently provided by the Fins Marshal's Office are authorized while other services are required to be provided. In discussing services provided by this office, it is important to keep in mind what potential liability the City could face in changing service levels or processes. Under the public duty doctrine, when anit«sduty isowed bothe public at large | fire suppression and inspection duUesl, an individual who is injured by an alleged breach of that duty has novalid claim against the City orits officer Oremployees. There are certain exceptions to the public duty doctrine, such as in cases where a special relationship is created (such as when anofficer or employee makes direct assurances to a member of the public under circumstances where the person justifiably relies on those assurances); or when an officer or employee, such as a building gff/da|, knows about an inherently dangerous condition, has @ duty to correct it (i.e. |ovv says that the City "shall" correct the condition), and fails to perform that duty. Taylor v. Stevens County, 111VVn.2d159.171-72.759P.2d447(1988)` |ngeneral, however, governmental entity will not be liable to o private party for failure to perform duties that that are owed solely to the general public (a duty to all is duty to no one). RECOMMENDATION 70