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Reg 2022-10-03 Item 5B - Budget Binder Distributed at Meeting - Proposed 2023-2024 Biennial Budget
CITY OF TUKWILA WASHINGTON PROPOSED BIENNIAL BUDGET 2023-2024 Elected Officials MAYOR: Allan Ekberg COUNCIL: Kathy Hougardy De'Sean Quinn Kate Kruller Thomas McLeod Cynthia Delostrinos Johnson Mohamed Abdi Tosh Sharp POPULATION: 21,798 ASSESSED VALUATION: $8.98 Billion This page intentionally left blank 2023 — 2024 PROPOSED BIENNIAL BUDGET TABLE OF CONTENTS I. MAYOR'S LETTER Page Mayor's Budget Message 1 II. INTRODUCTION GFOA Biennial Budget Award 5 Tukwila Ordinance No. 2641 7 City Organizational Chart 11 City of Tukwila Officials 12 Finance Department 12 City Boards and Commissions 13 City of Tukwila At a Glance 15 Reader's Guide 16 Biennial Budget Process 18 Budget Procedures and Amendment Process 19 Budget Definitions 21 Fund Definitions 23 Financial Structure of the City Budget 24 Financial Plan 26 III. BUDGET SUMMARY General Fiscal Environment 29 Budget Development, Priority -Based Budgeting 29 Performance Measures 32 Financial Summary 33 Revenue - All Funds 38 Expenditures - All Funds 41 IV. GOVERNMENTAL FUNDS Governmental Funds - Overview 45 6 -Year Financial Plan 2021 — 2026 Analysis 48 General Fund Maintenance and Operations Detail 49 Governmental Debt Service Summary 50 V. GENERAL FUND SUMMARY General Fund Revenue, Expenditures, and Fund Balance 51 General Fund Major Revenue Sources 52 General Fund Revenue 57 General Fund Major Expenditures 59 General Fund Budget Changes — By Expenditures Type 59 General Fund Expenditures by Department Summary 61 General Fund Expenditures by Type Summary 63 General Fund Budget by Programs 64 iii VI. GENERAL FUND DEPARTMENTS — Legislative, Executive, Judicial Legislative, City Council 69 Executive, Mayor's Office Department -wide 75 Administration. 84 Economic Development. 86 City Attorney (Legal Services) 88 Judicial, Municipal Court 89 VII. GENERAL FUND DEPARTMENTS — Programs and Services Parks and Recreation Department -wide 101 Administration 110 Recreation Administration 113 Preschool Program 116 Youth Programs 118 Teen Programs 120 Youth Free Services 122 Wellness and Enrichment 124 Senior Adult Programs 127 Senior Free Services 129 Community Events & Volunteer 130 Rental Operations 132 Parks Maintenance 134 Library Advisory Board 138 Arts Commission 139 Park Commission 140 Community Development Department -wide 141 Administration 150 Planning 153 Planning Commission 155 Code Enforcement 156 Permit Coordination 158 Building 160 Recycling Program 162 TDM Program 164 Police Department Department -wide 167 Administration 176 Emergency Management 180 Patrol 182 Support Operations 185 Investigations 188 Tukwila Anti -Crime 191 Professional Standards 193 Training 195 iv Traffic 197 Special Operations 199 Fire Department Department -wide 201 Administration 204 Prevention & Investigation 207 Public Works Department Department -wide 213 Administration 223 Maintenance Administration 226 Engineering 228 Facility Maintenance 230 Street Maintenance 232 VIII. GENERAL FUND DEPARTMENTS — Support Services Administrative Services 237 Administration 249 Human Resources 251 Community Services and Engagement 254 City Clerk 257 Technology and Innovative Services 260 Equity and Social Justice Commission 262 Finance 263 Department 20 Non -Department Expenses. 273 IX. SPECIAL REVENUE AND CONTINGENCY FUNDS Lodging Tax.... 275 Drug Seizure ... 279 Contingency... 283 X. DEBT SERVICE Debt Service Funds - Overview 285 Debt Service Summary 285 Limited General Obligations Debt Summary 287 Unlimited General Obligations Debt Summary 289 Local Improvement District #33 Debt Summary 290 General Obligation Bond Debt Service Chart 291 Existing Long -Term Debt Service. 293 v XI. CAPITAL PROJECTS Residential Street 295 Bridges & Arterial Streets 299 Land Acquisition Recreation & Park Development 305 Urban Renewal 311 General Government Improvement 313 Fire Improvement 315 Public Safety Plan 317 City Facilities 321 XII. ENTERPRISE FUNDS Water 323 Sewer 335 Foster Golf Course 347 Surface Water 359 XIII. INTERNAL SERVICE FUNDS Equipment Rental & Replacement 373 Self -Insured Healthcare Plan 383 LEOFF I Retiree Self -Insured Healthcare Plan 387 Firemen's Pension 389 XIV.APPENDICES Financial Policies 391 Debt Policy 398 Reserve Policy 408 Classification of Expenditures by Object 410 Staffing Levels 412 Major Position Changes 414 Position Salary Schedule 416 Fund Types 419 Relationship Between Functional Units and Funds 421 City Statistics 422 Major Employers .423 Principal Property Taxpayers 424 Programs by Tier: General Fund, Enterprise Funds, and Fleet Fund 425 Glossary of Terms 429 List of Acronyms and Abbreviations 434 vi City of Tukwila Allan Ekberg, Mayor 6200 Southcenter Boulevard • Tukwila, Washington • 98188 Tel 206-433-1800 • www.tukwilawa.gov Dear City Council and Tukwila Community, Every two years the Mayor formally transmits a budget to the City Council for their deliberation. Cities must pass a balanced budget by the end of the year, and here in Tukwila we have a long history of collaboration between the Mayor and Council to produce a budget that reflects our City's values. I am proud to kick off that process by presenting the Community and Council with this proposed budget, and to highlight the opportunities and challenges before us in the coming biennium. Pandemic Challenges: In Tukwila and Around the Globe Two years ago, the City had to reduce its budget in response to impacts of the pandemic and associated lost revenues, resulting in lower service levels to our community. During the current biennium we have operated with less revenue, less services, and fewer staff than the last biennium. Fortunately, the Federal American Rescue Plan Act (ARPA) funds allowed us to reinstate key positions in Parks and Recreation, Community Development, and our Streets Division these last eighteen months to continue to provide services in these areas. However, this did not return the City to previous service levels as we remain with several positions that are being held purposely vacant due to revenue shortfall. Other non -personnel service reductions also remain. While parts of the world seemed to stand still during the most difficult time of the pandemic, we saw an unprecedented use of our Parks system as families needed safe, outdoor opportunities to gather. Our move to an online permitting system allowed individuals and contractors to apply and receive permits electronically, and a steady stream of permit applications continued to come through. Similarly, our Streets Division has seen a significant uptick in issues such as litter, dumping and vegetation management over these past two years. The pandemic hit many in our community very hard, and I am proud of the commitment this City has made to support low-income families who experienced COVID-related wage loss over these past three years. Initially the City allocated a large portion of recaptured state sales tax funds that are dedicated to affordable housing -related programs, including rental assistance. Recaptured means state funds are returned to cities, resulting in no impact to the City's general fund budget. As a part of the City's budget process, the Council added an additional $250,000 for rental assistance in 2021, and — thanks to ARPA funding — the Council allocated an additional $500,000 in 2022. As of this writing, the City has served 361 unduplicated, low-income households impacted by COVID wage loss in Tukwila with a combined total of $557,901 in one-time rent and/or utility assistance. These payments were made directly to property managers and utility providers to stabilize households and prevent homelessness. Additional assistance was provided to the Tukwila community through King County's Eviction Prevention Rental Assistance Program (EPRAP), which helped many additional families impacted by COVID wage loss. While the need for this increased assistance is waning as the pandemic levels out, the City continues to help households who are impacted, such as a parent unable to work because of a COVID outbreak at their child's daycare. I would also be remiss if I didn't highlight the great work of our Police and Fire during the pandemic. Working in challenging — and constantly shifting — conditions over these past few years, these individuals continue to keep 1 2023 — 2024 Biennial Budget City of Tukwila, Washington our community safe. Our Fire Department was instrumental in ensuring that COVID testing and vaccinations were available in our community, while continuing to respond effectively and quickly to fire and emergency medical calls. The women and men of our Police Department — greatly affected by lower staffing levels due to a combination of budget limitations and national staffing trends — consistently show their commitment to protecting the people and property of our community. I am proud that my proposed budget for the next two years will restore staffing levels in the Police Department. Looking Ahead: A Pandemic Becomes an Endemic but Budget Challenges Remain As it appears we are coming out of the pandemic and COVID-19 transforms into an endemic — something akin to the flu that will remain with us — the City's ongoing budget challenges remain. Over the years, the City has lost certain revenues as state laws have changed. For example, streamlined sales tax fundamentally decimated the City's sales tax revenues when it was instituted in 2008. Over the years, the mitigation payments associated with that change have shrunk considerably, and in the next few years they will go away all together. Other revenues— such as the telephone tax — have waned as consumer behavior changes. With so many households giving up their landlines, the City has lost revenues that will not return. Simply put, the City of Tukwila — like other cities — has a structural imbalance where our revenues do not match our expenses, particularly when our revenue growth is constrained by state law and consumer behavior. We are also experiencing the highest inflation seen in a very long time, which adds considerably to this structural imbalance. Earlier this year, a group of residents and business representatives served on the City's Future of Fire and EMS Services committee to provide recommendations to myself and the Council as to the best way to sustainably provide these critical services to the Tukwila community. The group reviewed a variety of different options and ultimately recommended annexation to the Puget Sound Fire Authority (PSRFA) after a short-term contract for services. The committee recognized that annexation will provide a key dedicated revenue source for Fire and EMS services, and the PSRFA has the ability to provide a higher level of service to the Tukwila Community due to the economies of scale associated with a regional approach. Our hope is that a positive annexation vote no later than the Spring of 2024 will ensure the long-term viability of Fire and EMS services in the Tukwila community. Engaging and Listening: Community Feedback on Budget Priorities For the past six months City staff have been seeking community input on Tukwila's next biennial budget. We have done this in multiple ways. We presented an online tool called Balancing Act, which allowed users to take a crack at balancing the City's budget. We also offered an online survey to get feedback on service priorities, as well as opinions on whether we should implement additional service reductions or increase revenues. We also went out into the community — the Farmer's Market, boards and commissions meetings, and See You in the Park events — to gather in-person feedback. Through these conversations it is clear that the community places a high value on the service provided by the City. While some respondents shared concerns with costs, most individuals we heard from were focused on maintaining and enhancing City services, with many providing ideas on how to increase revenue to preserve or increase services. Below are the top priorities, in order, for which we heard support, and how I have addressed them in my proposed budget: • Teen, Youth and Senior Programs — The City will maintain these programs and this budget includes an investment in our parks system of $600,000 to enhance the user experience in critical park assets around the City. 2 2023 — 2024 Biennial Budget City of Tukwila, Washington • Police and Public Safety — This budget fully funds staff in the Tukwila Police Department and will allow us to hire more officers, which will result in a higher level of service then what we have today. • Fire and Emergency Medical Services — These services will be enhanced with the contract to the PSRFA that is slated to begin on January 1, 2023 and will include a higher level of service that what we have today. The cost of the contract about the same as the 2022 budget for the Tukwila Fire Department and includes new services such as a broad public education effort and a new CARES unit that deploys a social worker and nurse to low -acuity calls for emergency medical services. A public vote to annex to the PSRFA is planned no later than April 2024 to cement this partnership. • Communications & Community Engagement — This work is maintained in this budget with no reductions to the way we communicate and engage with the Tukwila community. • Infrastructure Maintenance — Over the next two years, this budget fully funds our existing identified Neighborhood Traffic Calming Program, constructs a new bridge at 42nd into Allentown and continues to maintain and improve our utility infrastructure. • Human Services & Rental Assistance — The City has had a robust response to supporting low-income community members impacted by COVID-related wage loss. This budget includes more funding specifically for this purpose and the general rental and utility assistance program we provide, as well as ongoing support to organizations working in our community around housing, wellness, food security and support for independence. I am proud that each of these priorities are addressed in the Mayor's proposed 2023-2024 budget and thankful to the community for the significant feedback and engagement on the budget and ongoing service priorities. The Coming Biennium: A Bridge Because of significant financial adjustments that would come with annexation to the PSRFA in 2025, I have proposed to approach this coming biennial budget as a "bridge" budget. Simply lining up projected revenues against expenses in the coming biennium doesn't match up. Without doing anything, the current expectation is shortfalls of $4M in 2023 and a little over $5.4M in 2024. Again, this is on top of the budget (and associated service) reductions already made for 2021 and 2022. My proposed budget is balanced and preserves as many existing services as possible, including our Police Department which will allow us to bring staffing levels back up. To accomplish this proposal, my proposed budget platform rests on a "three-legged stool." Here are the legs to that stool: USE OF ONE-TIME FUNDS: Normally I would not be supportive of using one-time funds for ongoing expenses, but it makes sense for this bridge budget. We have some ending fund balances from this current biennium budget than can help us cover approximately half of the overall shortfall. NEW REVENUE: I will be proposing a modest Business & Occupation (B&O) tax, keeping the rates competitive with our neighboring cities, the majority of which also have a B&O. Ours would start in January of 2024 giving businesses over a year to budget for the new expense. The B&O will allow us to fully fund and staff our Police Department, which will directly and positively impact the business community and the overall health of the city. BUDGET REDUCTIONS: Through attrition and vacancies, we will hold positions open to reduce the budget by more than $1 million in both 2023 and 2024. I am confident that my proposed budget reflects the priorities that we heard from residents, many of whom suggested a B&O as a way to stabilize our revenues and continue to provide needed services in our community. 3 2023 — 2024 Biennial Budget City of Tukwila, Washington Now that the Council has my proposed budget, I look forward to the collaboration and deliberation that will occur. Tukwila's budget process has always been open and transparent, and community members are encouraged to weigh in as the Council reviews the budget over these coming months and comes up with a final, balanced budget by the end of the year as required by state law. In closing, I want to thank the Community and City Council for the thoughtful and collaborative process. The feedback we received from the broader Tukwila community was invaluable as we developed this budget and I am proud that those voices are reflected here in this document. Thank you to everyone who participated in this effort and to the Council for the intentional work they have ahead to adopt a final budget. I appreciate the opportunity to serve as Mayor of this great city. Sincerely, Allan Ekberg Mayor 4 2023 - 2024 Biennial Budget City of Tukwila, Washington G�9 GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished dgPresentation Award PRESENTED TO City of Tukwila Washington For the Biennium Beteg January 01, 2021 aLc11-144- P. Exiecutive Director 5 2023 - 2024 Biennial Budget City of Tukwila, Washington The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Tukwila, Washington for its biennial budget for the biennium beginning January 1, 2021. In order to receive this award, a government entity must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. This award is valid for a period of two years. We believe our current budget document continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. 6 2023 - 2024 Biennial Budget City of Tukwila, Washington AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON; ADOPTING THE BIENNIAL BUDGET OF THE CITY OF TUKWILA FOR THE 2023-2024 BIENNIUM; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, the preliminary budget of the City of Tukwila for the 2023-2024 biennium was submitted to the City Council in a timely manner for their review: and WHEREAS, a Public Hearing on the proposed budget was advertised and held on November 14, 2022: and WHEREAS; as budget oversight is one of its }revs legislative responsibilities, the City Council conducted a thorough process to deliberate the proposed 2023-2024 Biennial Budget: NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASH ' IGTON, HEREBY ORDAINS AS FOLLOWS: Section 1. The City Council hereby adopts the document entitled 'City of Tukwila 2023- 2024 Budget,'' incorporated by this reference as if fully set forth herein, in accordance with RC 35A_34.120. Section 2. Cost of living adjustments (COLAs) for non -represented employees shall be implemented per the City Council's Compensation Policy. Section 3. The totals of the estimated revenues and appropriations for each separate fund and the aggregate totals are as follows: 2023 - 2024 Biennial Budget City of Tukwila, Washington Fund 000 105 101 103 104 109 2?( 213 206 233 301 302 303 304 305 306 401 402 411 412 501 502 503 611 General Contingency Hotel/Motel City Street Arterial Street Drug Seizure Fund LTGO Debt Service Funds Unlimited Tax C.O. Bonds LID Guaranty 2013 LID Land Acquisition, Recreation & Park Dev. Facility Replacement General Government Improvements Fire Improvements Public Safety Plan City Facilities Water Sewer Foster Golf Course Surface Water Equipment Rental Insurance Fund Insurance - LEOFF 1 Fund Firemen's Pension Total All Funds Combined Total Expenditures $ 166,485,032 7,082,148 3,530.201 9,326.503 30,749,479 666,515 11,815,404 9,615,168 764,958 1615.678 4,692436 2.533,800 2,345 128 600.000 2,738,557 6,256,324 22,155,562 34,034,242 6,094,043 28,393,244 7,945,539 13,172,855 959,737 1,694,370 $ 375,266,924 Total Revenues $ 166,485,032 7.082,148 3,530,201 9.326,503 30,749,479 666,515 11,815,404 9,615,168 764.958 1,615.678 4,692,436 2,533,800 2,345,128 600.000 2,738,557 6.256,324 22.155,562 34.034,242 6,094,043 28,393,244 7,945,539 13,172,855 959,737 1,694.3 70 375,266,924 Section 3. A complete Copy of the final budget for 2023-2024, as adopted, together with a copy of this adopting ordinance, shall be kept on file electronically by the City Clerk and accessible from the City's website in accordance with Washington State records retention schedule requirements and City policy, and shall be made available to the public upon request. A complete copy of the final budget for 2023-2024, as adopted, together with a copy of this adopting ordinance. shall be transmitted by the City Clerk to the Division of Municipal Corporations of the Office of the State Auditor and to the Association of Washington Cities _ Section 4. Corrections by City Cleric or Code Reviser. Upon approval of the City Attorney, the City Clerk and the code reviser are authorized to make necessary corrections to this ordinance, including the correction of clerical errors, references to other local, Mate or federal laws, codes, rules, or regulations; or ordinance numbering and section/subsection numbering_ 8 2023 - 2024 Biennial Budget City of Tukwila, Washington Section 6. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance or its application to any person or situation should be held to be invalid or unconstitutional for any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or its application to any other person or situation. Section 6. Effective Date_ This ordinance or a summary thereof shall be published in the official newspaper of the City, and shall take effect and be in full force five days after passage and publication as provided by law_ PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON. at a Regular Meeting thereof this day of 2022 ATTEST/AUTHENTICATED: Christy O'Flaherty, MMC, City Clerk APPROVED AS TO FORM BY: Office of the City Attorney Allan Ekberg, Mayor Filed with the City Clerk: Passed by the City Council: Published: Effective Date: Ordinance Number: Attachment: City of Tukwila 2023-2024 Budget 9 2023 - 2024 Biennial Budget City of Tukwila, Washington RECONCILIATION OF 2023 - 2024 BUDGET SUMMARY TO ORDINANCE REVENUES 2023 Beginning Fund Balance 2023 Revenues 2024 Revenues Total Revenues 000 General $ 19,085,142 $ 71,839,634 $ 75,560,256 $ 166,485,032 101 Hotel/Motel 2,048,201 726,000 756,000 3,530,201 103 City Street 847,903 5,352,800 3,125,800 9,326,503 104 Arterial Street 6,570,879 4,873,800 19,304,800 30,749,479 105 Contingency 7,042,148 20,000 20,000 7,082,148 109 Drug Seizure Fund 435,515 115,500 115,500 666,515 2XX LTGO Debt Service Funds - 6,179,070 5,636,334 11,815,404 213 UTGO Bonds 314,818 4,487,175 4,813,175 9,615,168 206 LID Guaranty 758,958 3,000 3,000 764,958 233 2013 LID 586,678 525,000 504,000 1,615,678 301 Land Acquisition, Recreation & Park Dev. 3,751,186 487,250 454,000 4,692,436 302 Facility Replacement 1,183,800 1,350,000 - 2,533,800 303 General Government Improvements 444,128 1,901,000 - 2,345,128 304 Fire Improvements - 300,000 300,000 600,000 305 Public Safety Plan 538,557 1,100,000 1,100,000 2,738,557 306 City Facilities 2,274,324 2,141,000 1,841,000 6,256,324 401 Water 4,690,562 7,728,000 9,737,000 22,155,562 402 Sewer 11,742,027 10,882,300 11,409,915 34,034,242 411 Foster Golf Course 1,505,043 2,294,500 2,294,500 6,094,043 412 Surface Water 5,944,369 11,367,500 11,081,375 28,393,244 501 Equipment Rental 4,322,760 2,237,991 1,384,788 7,945,539 502 Insurance Fund 764,171 6,204,342 6,204,342 13,172,855 503 Insurance - LEOFF 1 Fund 258,737 350,500 350,500 959,737 611 Firemen's Pension 1,543,370 75,500 75,500 1,694,370 Total $ 76,653,277 $ 142,541,862 $156,071,785 $ 375,266,924 EXPENDITURES 2023 Expenditures 2024 Expenditures 2024 Ending Fund Balance Total Expenditures 000 General $ 75,756,268 $ 77,992,440 $ 12,736,324 $ 166,485,032 101 Hotel/Motel 938,890 944,668 1,646,643 3,530,201 103 City Street 5,912,000 3,145,000 269,503 9,326,503 104 Arterial Street 6,149,662 19,209,451 5,390,366 30,749,479 105 Contingency - - 7,082,148 7,082,148 109 Drug Seizure Fund 266,008 279,297 121,211 666,515 2XX LTGO Debt Service Funds 6,179,070 5,636,334 - 11,815,404 213 UTGO Bonds 4,485,975 4,811,975 317,218 9,615,168 206 LID Guaranty - - 764,958 764,958 233 2013 LID 525,000 504,000 586,678 1,615,678 301 Land Acquisition, Recreation & Park Dev. 931,250 1,179,000 2,582,186 4,692,436 302 Facility Replacement 300,000 200,000 2,033,800 2,533,800 303 General Government Improvements 2,345,128 - - 2,345,128 304 Fire Improvements 300,000 300,000 - 600,000 305 Public Safety Plan 1,319,019 1,317,849 101,689 2,738,557 306 City Facilities 2,700,000 3,000,000 556,324 6,256,324 401 Water 9,191,362 9,852,599 3,111,601 22,155,562 402 Sewer 12,549,000 13,570,855 7,914,388 34,034,242 411 Foster Golf Course 2,312,871 2,441,024 1,340,148 6,094,043 412 Surface Water 12,409,424 11,792,110 4,191,711 28,393,244 501 Equipment Rental 3,210,844 3,076,219 1,658,476 7,945,539 502 Insurance Fund 6,060,861 6,506,054 605,940 13,172,855 503 Insurance - LEOFF 1 Fund 444,438 460,558 54,741 959,737 611 Firemen's Pension 62,000 62,000 1,570,370 1,694,370 Total $ 154,349,069 $ 166,281,432 $ 54,636,423 $ 375,266,924 10 2023 - 2024 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 2023-2024 Organization Chart RESIDENTS CITY OF TUKWILA CITY COUNCIL MAYOR Allan Ekberg CITY ADMINISTRATOR David Cline CITY ATTORNEY'S OFFICE* Kari Sand MUNICIPAL COURT Kimberly Walden ADMINISTRATIVE SERVICES Rachel Bianchi COMMUNITY DEVELOPM ENT Nora Gierloff PARKS & RECREATION Pete Mayer** Contract for Services **Interim Director FINANCE Vicky Carlsen POLICE Eric Dreyer FIRE* Matthew Morris PUBLIC WORKS Hari Ponnekanti 11 2023 - 2024 Biennial Budget City of Tukwila, Washington Council President Councilmember Councilmember Councilmember Councilmember Councilmember Councilmember Judge Court Administrator CITY OFFICIALS 2022 CITY COUNCIL MUNICIPAL COURT CITY ADMINISTRATION Mayor City Administrator Deputy City Administrator City Attorney Finance Director Community Development Director Interim Parks & Recreation Director Public Works Director Fire Chief Police Chief Deputy Administrative Service Director/CPO Deputy Administrative Service Director/CIO City Clerk Thomas McLeod Tosh Sharp Kathy Hougardy Mohamed Abdi Kate Kruller De'Sean Quinn Cynthia Delostrinos Johnson Kimberly Walden Trish Kinlow Allan Ekberg David Cline Rachel Bianchi Kari Sand Vicky Carlsen Nora Gierloff Pete Mayer Hari Ponnekanti Matthew Morris Eric Dreyer TC Croone Joel Bush Christy O'Flaherty 2023-2024 ADOPTED BUDGET PREPARED BY: FINANCE DEPARTMENT PERSONNEL Finance Director Deputy Director Fiscal Manager Senior Fiscal Coordinator Fiscal Coordinator Fiscal Coordinator Fiscal Coordinator Payroll Specialist Fiscal Specialist Fiscal Specialist Fiscal Specialist Fiscal Technician ARPA Analyst Vicky Carlsen Tony Cullerton Aaron Williams Sherry Wright Richard Takechi Terrina Marchant Mindy Roberts Karen Fricke Diane Jaber Cindy Wilkins Joanna Fortenberry Dalene Qualls Julie Hatley 12 2023 - 2024 Biennial Budget City of Tukwila, Washington Sheila Coppola Pinky Estell CITY BOARDS AND COMMISSIONS ARTS COMMISSION Cynthia Chesak Shawn Belyea Kai Curry Thanipa Suwanchote City Staff: Interim Director, Parks & Recreation CIVIL SERVICE COMMISSION Tom Morris Kathleen Wilson Ron Johnston City Staff: Administrative Services Deputy Director/Chief People Officer COMMUNITY ORIENTED POLICING CITIZEN'S ADVISORY BOARD Jay Stark John Lindsay City Staff: Police Chief Kathy Hougardy Perri Doll Eileen English Katrina Dohn Jan Bolerjack EQUITY AND SOCIAL JUSTICE COMMISSION City Staff: Deputy City Administrator Terra Straight Jan Bolerjack City Staff: Deputy City Administrator Kraig Boyd Jonathan Joseph Joe Duffie HUMAN SERVICES ADVISORY BOARD Roger Arnold Charlee Sebring Will Ragin Aaron Draganov Gabriela Quintana Eileen English Jonathan Joseph Sharon Myklebust 13 2023 - 2024 Biennial Budget City of Tukwila, Washington LIBRARY ADVISORY BOARD Scott Kruize Steve Miller City Staff: Interim Parks & Recreation Director Miesa Berry Jim Davis Geraldine Ventura Marie Parrish LODGING TAX ADVISORY COMMITTEE City Staff: Mayor's Office Representative Sean Albert Natalie Suum Ben Oliver Jean Thompson PARK COMMISSION City Staff: Interim Parks & Recreation Director Louise Strander Karen Simmons Alexandria Teague City Staff: Director, Community Development Earnest Young Teo Hunter PLANNING COMMISSION Dennis Martinez Apneet Sidhu Cynthia Chesak Verna Seal Tom McLeod Scott Kruize Kathleen Gantz Sharon Mann 14 2023 - 2024 Biennial Budget City of Tukwila, Washington CITY OF TUKWILA AT A GLANCE Tukwila means place where the hazelnuts grow in the Lushootseed dialect of the People of the Inside (the Duwamish people), who have inhabited the area for centuries. School Districts Tukwila School District, Highline School District, and Renton School District. Incorporated June 23, 1908 Government Tukwila is a non -charter, optional code city operating under a Mayor -Council form of government, which includes a full-time Mayor, seven -member City Council elected at large, and a City Administrator. All elected -official terms are for a period of four years County King County https://kingcounty.gov Tukwila is located in the heart of the Puget Sound region, approximately 12 miles south of downtown Seattle, 17 miles north of Tacoma, and just east of Seattle -Tacoma International airport. Area 9.6 square miles Population 21,798 Languages 41.6% of Tukwila residents are foreign born and 52.4% speak languages other than English at home. Households Tukwila has 7,302 households, a median household income of $63,053 (2020 dollars), and 14.3% of persons live in poverty. Business Tukwila has more than 2,000 businesses, which comprise over 40,000 jobs. Businesses cover multiple sectors with concentrations in retail, manufacturing, services, and distribution and specialties in entertainment and aerospace. 15 2023 - 2024 Biennial Budget City of Tukwila, Washington READER'S GUIDE For many, the City's budget document can look formidable. Since budget document users come with a wide variety of backgrounds, and include Councilmembers, City staff, residents, and financial market experts, the information in the biennial budget is designed to provide a lot of different information about the City to a wide variety of different users. The information in the budget can be grouped into one of four main areas to facilitate an understanding of what the City plans to do with its resources for the next two years. 1. A Policy Document: The City's biennial budget addresses two primary kinds of policies: policies that are under development (usually stated as goals to be accomplished) that may change how the City operates in the future, and policies that are already in place. The Mayor's Budget Message, found at the beginning of the document, provides the background, sets the stage for the specific work plan that will be accomplished during the coming budget period, and reviews the policy issues important to the community as identified by the City Council. New policy issues that have a fiscal impact are highlighted in this message. All of these policy issues have the potential to impact fees, taxes, and/or the allocation of existing staff or financial resources. 2. A Communications Device: The City's biennial budget provides information about the priorities the City Council has identified for the next two years, as well as information about the day-to-day activities the City performs. The Mayor's Budget Message is a concise discussion of the major priorities of the City. The financial and department information included in the detailed budget section of this document provides additional information about the major priorities, as well as a considerable amount of detail as to the City's day-to-day activities and the resources required to meet service demands. Performance measures are included in the detailed budget section for certain departments and funds to provide information on how efficient and effective the City is in pursuit of meeting City goals and management objectives. 3. A Financial Plan: The budget document is foremost a financial plan, providing a numerical road map that matches resources with spending priorities defined by City Council. Each operational area of the budget involves specific departments and is summarized by the budget organization charts. a. The Budget by Department: The department designation is used to group a set of like activities to enhance the opportunities for operational efficiencies, or to take advantage of professional qualifications of staff to work on multiple types of projects. A department can operate in just one fund, such as the Finance Department which operates only in the General Fund. In this case, the department has a fairly singular focus of work, with specialized training that does not cross into other work areas. A department can also operate in more than one fund, such as the Public Works Department, which operates in multiple funds, including the General Fund, Water, Sewer, Surface Water Utility Funds, and various Capital Project Funds. In this case, the department has a more complex set of work tasks, but the same set of staff skills can be used in a number of areas. Some departments also have divisions and within each division there can be one or more programs. The program level is used to either manage specific work, allow the ability to cost specific services for which customers are charged a fee for service, or report to the City Council, residents, or outside agencies. 16 2023 - 2024 Biennial Budget City of Tukwila, Washington b. The Budget by Fund: Summaries of the City's adopted budget by fund can be found at the beginning of this document. The City uses a fund structure as the primary method of accounting for financial operations. A fund can be thought of as a "business," with all revenues in the fund specifically associated with the kinds of expenditures in the fund. In many cases, there is a legal restriction on the use of the revenue in a fund. This means that Water Fund revenues cannot be used to pay for street repair as the Water Fund revenue is legally restricted to services necessary to provide water to all properties in Tukwila not served by other providers. Funds are usually named for their primary activity (i.e., the Arterial Street Fund accounts for revenue and expenditures associated with improvements in the City's major arterial street infrastructure). The General Fund is used as a catch-all fund and is specifically defined as the fund to use when there is no reason to use another fund. c. The Budget by Category: The City's budget also includes different categories of revenues and expenditures which overlay the budget by fund and department. Comparing the budget by categories can help a reader understand how major sources of revenue or costs are treated across the organization. Operating revenues include categories such as: sales taxes, property taxes, licenses and permits, charges for services, intergovernmental revenues, fines and forfeitures, and miscellaneous revenues. Non-operating revenue categories include transfers, issuance of long-term debt or sale of capital assets. Operating expenditure categories include personnel services (includes salaries and wages, plus all associated benefits), professional services, materials and supplies, transfers, debt service and capital outlay. d. The budget by program: The budget has also been summarized by programs. Priority based budgeting is the City's priority -driven budgeting process that aligns the budget to the adopted Strategic Plan and community priorities. Programs are identified and scored against the strategic goals and then categorized in tiers, with programs in tier one showing the most alignment with the strategic goals. Program budget are summarized in the budget summary section of the budget document. Program budgets can also be found in each department budget section as well as in the enterprise fund sections and Fleet fund section. 4. An Operations Guide: The City's operations are defined through the budget document in the discussion of each department. At the beginning of every department section is a page showing its organizational structure. The following pages provide a brief summary of how funds are used. The budget document is also used by staff as both a guide for the work plan and as a reference tool. It serves as a comprehensive resource of historical information and projections based on current assumptions. During the course of the biennium, each department manages and monitors its budget, reporting as needed to the City Administrator and/or Finance Director on any unusual occurrences. The Finance Department has the overall responsibility to develop and monitor the budget. The Finance Department's staff prepares monthly budget to actual reports in addition to the quarterly financial status reports which are designed as interim snapshots of the City's financial projections and are included in Council meeting packets. The Finance Department also prepares the Annual Comprehensive Financial Report (ACFR) each year. 17 2023 - 2024 Biennial Budget City of Tukwila, Washington BIENNIAL BUDGET PROCESS The City of Tukwila's budget procedures are mandated by RCW 35A.33. The steps in the budget process are as follows: 1. Prior to November 1 on even numbered years, the Mayor submits a proposed budget to the City Council. This budget is based on priorities established by the Council and estimates provided by the City departments during the preceding months and balanced with revenue estimates made by the Mayor. 2. The City Council conducts public hearings on the proposed budget in November. 3. The Council makes its adjustments to the proposed budget and adopts by ordinance a final balanced budget no later than December 31. 4. The final operating budget as adopted is published and distributed within the first month of the following year. Copies of the budget are made available to the public. Every even numbered year the budget process begins with the review of the City's strategic goals as identified in the City's adopted Strategic Plan. This review includes a collaborative process between the Community, Administration and Council to identify the priorities for the next biennium, which inform spending and direct the budget. The six-year capital improvement program document is developed in conjunction with the biennial budget so that annual appropriations can be viewed in the context of the City's long-term direction and resource capability. The biennial budget document implements the projects and priorities identified in the six-year financial plan and capital improvement program. It outlines the manner in which financial resources will be utilized during the budget period. The course the City is taking can be changed through the allocation of resources. The City Council, Mayor, City Administrator, Department Directors, City staff and residents all participate in the budget process. Once adopted, the budget is a formal expression of public policy on the City's objectives and priorities, and on how resources will be allocated to meet those objectives. City staff reviews the adopted financial policies and presents any changes to the Council during the budget cycle. The Council considers the proposed changes and may adopt policy changes, if necessary. City staff then prepares the six-year financial plan and presents it to the City Council as part of the budget review process. The six-year financial plan is reviewed and updated as necessary during off budget years. City staff then prepares the final estimates of revenues, expenditures, and capital improvement changes. The preliminary budget is presented to the Council in October or earlier. Public hearings and Council discussions are held, and the final budget is adopted by early December. The adopted budget takes effect on January 1st of odd numbered years. Throughout the year, expenditures are monitored to ensure that funds are used in an approved manner. A few times during the budget period, the budget may be changed (amended) by Council action in an open public meeting to respond to additional City activities throughout the course of the budget period. 18 2023 - 2024 Biennial Budget City of Tukwila, Washington BUDGET PROCEDURES AND AMENDMENT PROCESS The City prepares a biennial budget, which has been permitted for Washington cities since 1985 and allows cities to adopt a two-year appropriation. An appropriation represents the city's legal authority to expend funds. By design, the City's biennial budget is considered in non -election years, as the biennium must begin in odd -numbered years. The most common reason for using a two-year appropriation is the time savings in both the budget development and approval process. This is true of staff time invested in preparing the budget as well as the time Council spends during the approval and adoption phases. While it does take more time to prepare a two-year budget than an annual one, the additional time spent is not as significant as preparing two annual budgets. As a result, over the two-year period, there is a substantial time savings. This time savings allows staff and Council to focus on long-range strategic planning. The concept of a two-year appropriation is straightforward. The two-year budget provides an opportunity to widen the planning horizon and allow more long-term thinking to be part of the financial plan that the budget represents. Biennial budgeting also includes opportunities for adjustments, and a "mid -biennium review" is required. The purpose of this review is to make adjustments to the budget or essentially, a tune up. This review is not intended to become another complete budget process in itself. The mid - biennium review begins September 1St and is to be completed by the end of the first year of the budget. The City Council authorizes transfers within funds and must approve by ordinance any amendments that increase the total for the fund. Budget amounts presented in the basic financial statements include both the original amounts and the final amended budget as approved by the City Council. The calendar for the City of Tukwila's current budget is as follows: 19 2023 - 2024 Biennial Budget City of Tukwila, Washington 8udget Calendar 2022 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Public outreach to gather budget feedback at community events Departments review and prepare budgets Department Directors submit budget requests to Finance E> Departments review budgets with the Mayor and City Administrator E> Budgets adjusted based on Mayor's recommendations Department budget requests are reviewed by Council E> Notice of public hearing #1 on proposed budget is published C> Proposed budget is filed with the City Clerk, distributed to City Council and made available to the public E> Public hearing City Council considers budget proposals E> Budget and Capital Improvement Program are adopted by City Council E> 20 2023 - 2024 Biennial Budget City of Tukwila, Washington BUDGET DEFINITIONS Expenditure categories are identified in the following: Salaries and Wages — Wages for full-time and part-time employees, overtime, and extra labor costs to meet short-term needs of the City. Personnel Benefits — includes all mandatory and negotiated benefits for City staff. Supplies — includes items used for day-to-day operations and small tools & equipment that do not meet the capitalization threshold of the City. Services — includes professional and contracted services, utilities, insurance, and other needs of the City that is accomplished by outside vendors. Intergovernmental — charges for services paid to other government agencies including jail costs, dispatch for fire and police, and interfund taxes due from enterprise funds to the general fund. Capital — includes all items purchased that meet the capitalization threshold and major road, sidewalk, and utility project costs within the City. Budget and Accounting System The official budget is maintained, both before and after adoption, on the City's financial management and accounting system at a very detailed line -item level. Computerized reports may be generated at any time and at various levels of detail. Departments can also access these budgets at any time on a read-only inquiry basis to compare actual revenue and expenditures to their budgets. This computerized budget becomes the accounting system that controls expenditures after adoption of the final budget. Preliminary Budget The preliminary budget is prepared, pursuant to state law, as the Mayor's budget recommendations to the City Council. This public document contains a summary of information at the fund level, and for the General Fund at the department level. It focuses on key policy issues, while providing a comprehensive overview of the complete budget. Budget Ordinance The actual appropriations implementing the budget are contained in the budget ordinance adopted by the City Council. Final Budget The final budget is issued as a formal published document as approved by ordinance by the City Council. It is this document which is formally filed as the final budget. Programs While the budget proposals of the administration are developed in concert with the fiscal proposals in the budget, the budget documents themselves only summarize the individual objectives and performance measures. Generally, these programs are not finalized until the budget is in final form as the budget determines the actual activities undertaken by each department. Components of the Budget The budget consists of two parts: operating budget and capital budget. Operating Budget The operating budget consists of on-going day-to-day operations and departmental budget proposals, which would be sufficient to maintain the objectives set by the departments to meet Council goals. 21 2023 - 2024 Biennial Budget City of Tukwila, Washington Capital Budget The capital budget authorizes and provides the basis of control of expenditures for the acquisition of significant city assets, construction of capital facilities, and improvements to City -owned infrastructure. Capital Planning The Capital Improvement Program (CIP) was originally adopted as an element of the City Comprehensive Plan that provides the City's plans to finance capital facilities that will be needed over the next 20 years. The CIP includes both long-range strategy and a specific six-year plan of projects. The CIP is maintained and reports are published separately from the operating budget and includes a summary of the projects and appropriations for the upcoming biennium. For more detailed information see the Financial Planning Model and Capital Improvement Program. Implementation, Monitoring and Amending the Budget The financial aspects of the budget are monitored in periodic reports issued by the Finance Department comparing actual expenditures and revenues with the budget. In these reports, financial data can be presented at a higher level of detail than the final budget. These reports include an analysis of the City's financial condition. From time to time, it becomes necessary to modify the adopted budget. The procedure for amending the budget depends upon the type of change that is needed. One type of change does not affect the "bottom line," or total, total for a department or a fund. These changes, mainly transfers from one line -item to another within a department's operating budget or changes between divisions within a department are presented by administration to City Council for their consideration and approval. The second type of budget amendment brings about a change in the total appropriation for a department or fund. Examples of these changes include but are not limited to the following: the acceptance of additional grant money, an adjustment to reflect increased revenues such as tax receipts, the appropriation of additional funding if expenditures are projected to exceed budgeted amounts, and re - appropriation of monies from one fund to another. These changes require Council approval in the form of an ordinance. The status of the budget is comprehensively analyzed during the mid -biennial review and periodically through each year to identify any needed adjustments. Basis of Budgeting All governmental fund type budgets are prepared on the modified accrual basis of accounting in conformity with generally accepted accounting principles (GAAP). The budget for proprietary funds is prepared on an accrual basis, also in accordance with GAAP. The legal level of budgetary control where expenditures cannot exceed appropriations is at the individual fund level. Revisions that alter the total expenditures of any fund must be approved by the City Council and adopted by ordinance. Chapter 35.33 of the Revised Code of Washington (RCW) mandates the City's budget procedures. The budget, as adopted biennially by the City Council, constitutes the legal authority for expenditures. The City's budget is adopted at the fund level and expenditures may not legally exceed appropriations at that level of detail. 22 2023 - 2024 Biennial Budget City of Tukwila, Washington FUND DEFINITIONS The City of Tukwila's accounting and budget structure is based upon governmental fund accounting to ensure legal compliance and financial management for various restricted revenues and program expenditures. Fund accounting segregates certain functions and activities into separate self -balancing funds created and maintained for specific purposes (as described below). Resources from one fund used to offset expenditures in a different fund are budgeted as either a `transfer to' or `transfer from'. The City of Tukwila budget is organized in a hierarchy of levels, each of which is defined below: Fund Department Program Object A fund is an accounting entity used to record the revenues and expenditures of a governmental unit which is designated for the purpose of carrying out specific activities or attaining certain objectives. For example, Fund 104, the Arterial Street Fund, is designated for the purpose of maintaining the arterial streets within the City. A department designates a major function of City operations, e.g., Public Works or Parks and Recreation. A specific distinguishable line of work performed by the department, or departments, for the purpose of accomplishing a function for which government is responsible. For example, "Traffic Control" is included within the Street Funds. The appropriation unit (object of expenditure or expense) is the level of detail used in the budget to sort and summarize objects of expenditure, or expense, according to the type of goods or services being purchased, e.g., salaries, supplies. 23 2023 - 2024 Biennial Budget City of Tukwila, Washington FINANCIAL STRUCTURE OF THE CITY BUDGET The following are the fund types budgeted by the City: Governmental Fund Types General Fund The General Fund supports the general operations of the City government. These include administration, the legislative function, legal services, public safety, planning and community development, enforcement of local codes, parks, recreation, and cultural activities. Taxes are the principal source of revenue for the General Fund: property, sales, utility, and gambling taxes. Other important resources are shared revenue from other governments, licenses and permits, charges for services, and fines and forfeitures. The General Fund accounts for all City resources except those for which a specific fund has been created. The Contingency, or Reserve Fund, is an accumulation of fund balance that is greater than 10% of previous year General Fund revenue, exclusive of significant non-operating revenue. Amounts held in this fund can be used for more restrictive, emergency type purposes. This fund is a sub -fund of the general fund. Special Revenue Funds Special Revenue funds are used to account for revenues which are legally or administratively restricted for special purposes. These funds receive revenue from a variety of sources, including Federal and State grants, taxes, and service fees. These revenues are dedicated to carrying out the purposes of the individual special revenue fund. There are two Special Revenue funds: Lodging Tax and Drug Seizure. Debt Service Funds These funds account for resources necessary to pay principal and interest on general long-term debt. Debt limits are based on percentages of assessed valuation, with voted debt requiring a 60% majority of the city electorate. Tukwila has a Limited General Obligation bond rating of AA- with Fitch and Al with Moody. Capital Projects Funds These funds are used to account for financial resources to be used for the acquisition of capital facilities including those financed by special assessment, major improvements, and construction. Revenues for capital funds consist of federal and state grants, contributions from operating funds and bond proceeds. These revenues are usually dedicated to capital purposes and are not available to support operating costs. Capital projects are adopted on a multi-year basis. Currently the City has eight active capital project funds: Residential Streets, Bridges & Arterial Streets, Land Acquisition, Urban Renewal, General Government Improvements, Fire Improvements, Public Safety Plan Fund and City Facilities Fund. Proprietary Fund Types Enterprise Funds — Enterprise Funds are used to account for operations that are financed and operated in a manner similar to business enterprises. They are established as fully self-supporting operations with revenues provided primarily from fees, charges, or contracts for services. The City maintains four Enterprise Funds to account for the operations of Water, Sewer, Surface Water, and Foster Golf Course. Internal Service Funds — Internal Service Funds are used to account for operations similar to those accounted for in Enterprise Funds, but these funds provide goods or services to other departments on a cost reimbursement basis. The City maintains three Internal Service funds to account for fleet management and self-insurance activities for active and. 24 2023 - 2024 Biennial Budget City of Tukwila, Washington Fiduciary Funds — Fiduciary, or Trust Funds, are used to account for assets held by the City in a trustee capacity and cannot be used to support the City's own programs. These include pension trust, investment trust, private -purpose trust, and agency funds. The City's pension trust fund is the Firemen's Pension Fund and is budgeted on the accrual basis of accounting where revenues are recognized when earned and expenses are recorded when incurred. 25 2023 - 2024 Biennial Budget City of Tukwila, Washington FINANCIAL PLAN Introduction The National Advisory Council on State and Local Budgeting (NACSLB) endorses the forecasting of revenue and expenditures in their Recommended Budget Practices and the City's financial plan follows this model. This section of the budget, financial planning model, and capital improvement program provides a combined view of both past and anticipated future revenues and expenditures for all funds. The plan focuses analysis on revenue sources in order to inform readers as to how the City funds services provided to residents, businesses, and guests. A table, graph and explanation of major changes is provided for the General Fund, Special Revenue funds, Capital Projects funds, Enterprise funds, Internal Service funds, and Fiduciary funds. This is followed by a six-year forecast of revenue and expenditures along with a discussion of the factors that affect the forecast. Long term debt and debt capacity is discussed as well as the General Fund fiscal capacity. This section ends with a discussion of fund balance and working capital balances. A budget is a plan that develops and allocates the City's financial resources to meet community needs in both the present and future. The development and allocation of these resources is accomplished on the basis of the policies, goals, and objectives addressing the requirements and needs of the City of Tukwila. While the other sections of this document will present the budget in detail, this section provides an overview of the budget as a Financial Plan. As such, this section focuses on City strategies to maintain its financial strength and the basis for the expectation for future revenues. An important part of a financial plan is the City's Capital Improvement Program. Projects affecting the budget years in this document are summarized under the Capital Budget section; the entire Capital Improvement Program (CIP) is outlined, in detail, in a separate document. A six-year forecast of the City's governmental fund revenues and expenditures follows this summary. The purpose of the forecast is to highlight issues associated with financial policies and budgetary decisions. It is not intended to be a multi-year budget. Revenues and expenditures are projected on the basis of assumed economic relationships. Revenues are forecast on the basis of future economic and demographic factors. Expenditures are forecast based on past trends modified by present and future conditions. Future conditions are based upon a series of assumptions. This model has been used to test a large range of assumptions and policy options in the course of developing budget recommendations. Continued caution will be required to anticipate and manage the effects of current and future legislative actions to avoid service reductions for budgetary reasons. Should growth occur slower than anticipated the adverse effect on fund balance may be greater than predicted. The City, like all other taxing authorities, is prohibited to raise property taxes more than 1% plus new construction without a vote of the people. Therefore, forecasting must remain conservative. The issue that develops when property tax increases for existing improvements to property are held to 1% is that costs cannot be held to the same 1% increase. Costs such as employee benefits, negotiated labor contracts, services and supplies continue to increase at a greater rate. Fuel, professional services, and healthcare costs are good examples. The shortfall then has to be made up by increases in sales tax collection and population growth, or other revenues. Given the limitations of growth with current revenue sources coupled with costs that are increasing much faster than revenues, the City is no longer able to maintain the existing level of services. In order to 26 2023 - 2024 Biennial Budget City of Tukwila, Washington maintain the current level of services and restore frozen police positions, this budget proposes initiating a business and occupation (B&O) tax in 2024 to allow the City to continue to provide the high-level of services requested by the Tukwila community. 27 2023 - 2024 Biennial Budget City of Tukwila, Washington This page intentionally left blank 28 2023 - 2024 Biennial Budget City of Tukwila, Washington BUDGET SUMMARY This section summarizes the 2023 - 2024 biennial budget and provides comparisons to previous years' revenues and expenditures. It begins with an overview of the City's overall fiscal environment followed by a discussion of the budget development process, then a summary of the City's Priority Based Budgeting. The reader is encouraged to refer to other sections of the budget for more details. GENERAL FISCAL ENVIRONMENT Effective budget and financial policies are developed gradually over a period of time in response to long-term fiscal and social -economic conditions. Accordingly, this document responds to both the City's current fiscal and social -economic conditions and those anticipated in the future. Tukwila's economy generally follows the economic cycles of the surrounding region. However, the economic down periods in the cycles have historically been less severe for Tukwila than for other municipalities in the region due to the relatively stable nature of Tukwila's economy. The previous biennium saw a reduction in revenues that led to a reduction in City services resulting from the pandemic. While the City's largest revenue source sales tax dropped considerably in 2020, it rebounded with a 17.8% increase in 2021. This has allowed the City to slowly add back services that were eliminated during the pandemic. We enter this new biennium in unprecedented times. During the last biennium, cities throughout the region and country were facing budget shortfalls due to the public health need for people to stay home. This reality led to both temporary and short-term business closures, furloughs, and layoffs in a variety of industries, delays and delinquencies in tax payments and reduced utility consumption, resulting in reduced fees. While Tukwila experienced an unprecedented loss of revenues in 2020, tax revenues rebounded in 2021, and we are anticipating ending 2022 with higher tax revenues than budgeted. BUDGET DEVELOPMENT Even though COVID is no longer impacting the City like it was two years ago, budget challenges remain. Without making any adjustments, the budget shortfall was estimated at $4.0M in 2023 and $5.4M in 2024. This shortfall would be in addition to the service reductions made in 2021 and 2022. In order to gauge the needs and wants of the community, the City spent the past six months seeking community feedback for the 2023-2024 biennial budget. City staff engaged with the community in the following ways: • Development of an online budgeting tool called Balancing Act which allowed residents and other interested parties the opportunity to balance the City's budget. • Online survey created to get feedback on services that residents valued most • City staff attended community events, such as Farmer's Market, boards and commissions meetings, and See You in the Park events, to gather feedback in person. These outreach efforts, in addition to the ongoing priority -based budgeting process, helped shape the creation of the 2023-2024 biennial budget. The Mayor's budget proposal is considered a "bridge" budget, or one that is intended to help Tukwila reach 2025 when the City's fire department has the potential to annex into the Puget Sound Regional Fire Authority. With this comes significant financial adjustments that will impact the City in ways that are unknown at this time. The "bridge" budget is balanced on the following three legs of the "three-legged stool" approach: 29 2023 - 2024 Biennial Budget City of Tukwila, Washington 1. Use of one-time funds, or fund balances above reserve requirements, from the prior biennium 2. New revenue including a proposal for a new Business and Occupation (B&O) tax, estimated to return Police staffing to pre -pandemic levels 3. Budget reductions through attrition and vacancies, saving almost $1 million annually PRIORITY BASED BUDGETING Priority Based Budgeting (PBB) is the City's priority -driven budgeting process that will show how resources are allocated to the programs and services that provide the greatest value to our residents. The first phase of the City's implementation of PBB was to apply the process to the General Fund for the 2019-2020 biennium. The second phase of the implementation was to apply PBB to the Enterprise Funds for the 2021-2022 biennium. In preparation of the 2023-2024 biennium, the City reevaluated programs and made revisions as needed. The final list of programs represents a catalog of programs that can be utilized across all departments and funds. PBB helps the City and the community evaluate how well the City's resources are aligned with the adopted Strategic Plan and community priorities, and engage in strategic decision-making regarding funding, adding, and/or eliminating programs and services. The foundation of the process is to: • Prioritize services: Evaluate the relative importance of individual programs and services rather than entire departments. • Do the important things well: In a time of revenue decline, a traditional budget process often attempts to continue funding all the same programs it funded last year, although at a reduced level. The priority -driven budgeting process focuses on identifying the services that offer the highest value. • Question past patterns of spending: An incremental budget process does not seriously question the spending decisions made in years past. The priority -driven budget process puts all the money on the table to encourage more creative conversations about services. • Know the true cost of doing business: Focusing on the full costs of programs ensures that funding decisions are based on the true cost of providing a service. • Provide transparency of community priorities: When budget decisions are based on a well- defined set of community priorities, the government's aims are not left open to interpretation. • Provide transparency of service impact: In traditional budgets, it is often not entirely clear how funded services make a real difference in the lives of citizens. Under priority -driven budgeting, the focus is on the results the service produces for achieving community priorities. • Demand accountability for results: Traditional budgets focus on accountability for staying within spending limits. Beyond this, priority -based budgeting demands accountability for results that were the basis for a service's budget allocation. • Evaluating programs based on their influence in achieving the Strategic Goals: Tukwila's programs were scored against the City's adopted Strategic Plan, as well as criteria that incorporates mandates, reliance on the City to provide the program, cost recovery, portion of the community served, and change in demand. Programs were also scored based on ability to achieve community and/or good governance results. All department scores were reviewed by peer review teams as part of a quality control process. 30 2023 - 2024 Biennial Budget City of Tukwila, Washington PRIORITY BASED BUDGETING PROCESS Program Inventory: The first step of the PBB process was to establish a program inventory that encompassed all the activities the City performs. Each department developed a comprehensive list of programs and services offered. Each program was then classified as either a community-based or governance -based program. Governance -based programs contribute to the City's structure as a municipal organization. Although this was achieved during the first phase of Tukwila's PBB implementation, the City revised the program inventory during several weeks in mid -2022. Once the most recent program inventory was developed, the next step was to input department personnel costs. Each department allocated the percentage of each employee's time that is spent on specific programs. These percentages were then used to allocate personnel costs to programs as well as calculate the allocation of full-time equivalence (FTE). Employee time is classified by FTE, on a scale of 0-1 (with 1 being the equivalent of a full-time employee). Non -personnel cost types were also allocated in the model. Non -personnel costs include supplies, services, intergovernmental, and capital. Program Scoring: The next step to PBB was to score each program on several dimensions. Staff scored each program on five basic program attributes (BPAs), using a scale of 0-4: The BPAs include: • Level of program mandate • Reliance on the City to provide the program • Cost recovery of the program • Portion of the community served by the program • Change in the demand for the program Strategic Plan Goals: Next, each program was scored against either the City's four adopted Strategic Plan goals (in the case of community programs), or five governance goals (in the case of governance programs). Each program's performance for each result was graded on a 0-4 scale. Community Program Strategic Plan goals: 1. A community of inviting neighborhoods and vibrant business districts. 2. A solid foundation for all Tukwila residents. 3. A diverse and regionally competitive economy. 4. A positive community identity and image. Governance Program Strategic Plan goals: 1. Ensure City facilities are safe, efficient, and inviting to the public. 2. Continue to innovate and develop as an organization and support individual growth. 3. Advance Tukwila's interests through participation in regional partnerships. 4. Use Tukwila's Vision, Mission, and Strategic Plan to focus and prioritize City efforts. 5. Ensure the long-term fiscal sustainability of the City. Program Rankings: Tiers 1, 2, 3, 4, and 5 The analysis described above resulted in a final score for each program. The score was developed using a formula that provides additional weight/emphasis for a program's alignment with the strategic goals, and for the level of mandate identified within the BPA analysis. The final product splits programs into four tiers and provides a visual representation of how much 31 2023 - 2024 Biennial Budget City of Tukwila, Washington money is being spent on the programs that fall into each tier. In this representation, the first tier (T1) identifies programs with the most direct connection and support of the City's strategic goals and other contributing attributes. The fourth tier (T4) identifies the programs with the lowest relative connection to the results and other attributes. It should be noted that while a program may fall into the fourth tier, it may be mandated at either the state or federal level to provide the program. The full list of programs can be found in the appendix. All programs that are mandated at either the state or federal level are noted. Tier 1 programs are determined by the PBB model to be those most closely aligned with the City's strategic goals, followed by the other tiers. Tier 4 programs are also important, and may reflect strongly held community values, but receive a lower relative rank using the PBB scoring framework. An example of a tier 1 program is Police patrol services. An example of a tier 4 program is court hearings, a program identified by the Municipal Court. While this particular program may indirectly impact the strategic goals, there is no direct linkage between court hearings and the strategic goals. However, this program is a necessary function of City government. Anyone cited within the City limits has a right to a court hearing which is mandated at both the federal and state level. Beginning with the 2023-2024 biennium, a Tier 5 was added. Tier 5 represents budgeted items that are not tied to programs. These include debt service requirements as well as costs associated with the Fire Department. With the Fire Department transitioning to a contract for services, it was not possible to accurately determine a program budget. PERFORMANCE MEASURES Performance measures are tools put in place by program staff and managers and reviewed by City leadership to assure alignment between programs and City goals. These measures are select points of data that represent the work performed within departments in a way that can track the effectiveness of programs over time. S.M.A.R.T. goals track Specific, Measurable, Achievable, Realistic, and Timely objectives set forth by department heads. The objective of a SMART goal is to tell exactly what is expected, why it is important, who is involved, when it is going to happen, and which attributes are important. Such goals have a much greater chance of being accomplished as compared to general goals. Development of the performance measures was the most recent step in the City's transition to Priority Based Budgeting (PBB). Because the City is still in this transition phase, the performance measures below represent some but not all of the City's programs. The goal is to round out all of the performance measures over time in subsequent budgets. Additionally, since 2023 is the first year these performance measures are reported, many of them will be blank. However, departments have determined target results and the City will begin tracking actual activity for most measures beginning January 2023. WHY MEASURE PERFORMANCE? Measuring performance provides a quantifiable way in which to recognize successes and areas needing improvement. The City's progress is measured against data from previous years, targets set in master plans and benchmarks with other communities. The performance measures are tied to the City's adopted strategic plan goals and provide visibility into how the goals are being accomplished. By measuring our 32 2023 - 2024 Biennial Budget City of Tukwila, Washington programs using a variety of data, we can see how Tukwila's present state relates to its past indicators and future plans. Performance measures offer transparency and allow the public to hold the City accountable. The report provides insight into costs, accomplishments, and areas of improvement over time. FORMAT OF REPORT Performance measures provide a logical connection between City resources and desirable community outcomes. If the City devotes resources to a service area, then it should be able to achieve desired outcomes in line with the Council goal of that service area. Each department section includes a performance measures chart of City inputs, outputs, and outcomes. These measures are tied to the Council's Strategic Goals, which are reported on the inside front cover of the budget. FINANCIAL SUMMARY The 2022-2024 budget is balanced and meets the Council adopted goals for Contingency and Ending Fund Balance. The budget reflects a City-wide net revenue decrease of $15.2 million in 2021 and $7.7 million increase in 2022, for a net decrease of $7.5 million over the biennium. No drawdown of the General Fund or the Contingency Fund is expected in the biennium, the result of an emphasis on maintaining structural balance for continued financial stability and sustainability. Each fund has been grouped according to their function within the City. The Contingency Fund is displayed with the General Fund as its sole source of funding is the General Fund (with the exception of investment earnings), and it contains no external restrictions. As a side note, for purposes of financial reporting the General Fund and Contingency Fund are combined in the Comprehensive Annual Financial Report (CAFR) as well. The Residential Street Fund and the Arterial Street Fund have been grouped with the capital project funds since their main activity is capital improvements. The Local Improvement District (LID) fund and associated guaranty fund are shown separately from the general obligation debt; the LID debt is secured by the property assessed in the district and is not considered a direct obligation of the City. The estimated beginning fund balances, revenues, expenditures and ending fund balances for each of the funds and fund groups is shown below for both 2021 and 2022. The governmental funds included in the Financial Planning Model Attachment A are identified with an asterisk. They exclude the Special Revenue funds which are self-supporting, and the allowable activities are very specific and restricted. 33 2023 - 2024 Biennial Budget City of Tukwila, Washington 2023 BUDGET SUMMARY - ALL FUNDS Fund 2023 Beginning Fund Balance 2023 Resources 2023 Expenditures 2023 Change in Fund Balance 2023 Ending Fund Balance GENERAL & CONTIN- GENCY Fund 000 - General $ 19,085,142 $ 71,839,634 $ 75,756,268 $ (3,916,634) $ 15,168,508 Fund 105 - Contingency 7,042,148 20,000 - 20,000 7,062,148 Total General & Contingency 26,127, 290 71, 859, 634 75, 756, 268 (3,896,634) 22, 230,656 SPECIAL REVENUE Fund 101 - Hotel/Motel Tax 2,048,201 726,000 938,890 (212,890) 1,835,311 Fund 109 - Drug Seizure 435,515 115,500 266,008 (150,508) 285,008 Total Special Revenue Funds 2,483,716 841,500 1,204,897 (363,397) 2,120,319 DEBT SVC Funds 2""-LTGO Debt Service Funds - 6,179,070 6,179,070 - - Fund 213 - UTGO Bonds 314,818 4,487,175 4,485,975 1,200 316,018 Local Imp. Dist. #33, Guaranty Funds 1,345,636 528,000 525,000 3,000 1,348,636 Total Debt Service Funds 1,660,454 11,194,245 11,190,045 4,200 1,664,654 CAPITAL PROJECTS Fund 103 - Residential Streets 847,903 5,352,800 5,912,000 (559,200) 288,703 Fund 104 - Bridges & Arterial Streets 6,570,879 4,873,800 6,149,662 (1,275,862) 5,295,017 Fund 301 - Land Acq, Rec, Park Develop 3,751,186 487,250 931,250 (444,000) 3,307,186 Fund 302 - Facility Replacement 1,183,800 1,350,000 300,000 1,050,000 2,233,800 Fund 303 - General Government Imp 444,128 1,901,000 2,345,128 (444,128) - Fund 304 - Fire Improvements - 300,000 300,000 - - Fund 305 - Public Safety Plan 538,557 1,100,000 1,319,019 (219,019) 319,538 Fund 306 - City Facilities 2,274,324 2,141,000 2,700,000 (559,000) 1,715,324 Total Capital Projects Funds 15, 610, 776 17, 505, 850 19, 957, 059 (2,451,209) 13,159, 568 w Fund 401 - Water 4,690,562 7,728,000 9,191,362 (1,463,362) 3,227,200 E a Fund 402 - Sewer 11,742,027 10,882,300 12,549,000 (1,666,700) 10,075,327 w 1- Fund 411 - Foster Golf Course 1,505,043 2,294,500 2,312,871 (18,371) 1,486,672 Z III Fund 412 - Surface Water 5,944,369 11,367,500 12,409,424 (1,041,924) 4,902,446 Total Enterprise Funds 23,882,001 32272300 36,462,657 (4,190,357) 19,691,645 INTERNAL SERVICE Fund 501 - Equip Rental & Replacement 4,322,760 2,237,991 3,210,844 (972,853) 3,349,907 Fund 502 - Self -Insured Healthcare Plan 764,171 6,204,342 6,060,861 143,481 907,652 Fund 503 - LEOFF I Self -Ins Health Plan 258,737 350,500 444,438 (93,938) 164,799 Total Internal Service Funds 5,345,668 8,792833 9,716,143 (923,310) 4,422,358 U , o a ii Fund 611 - Firemen's Pension 1,543,370 75,500 62,000 13,500 1,556,870 TOTAL BUDGET $ 76,653,277 $142,541,862 $154,349,069 $ (11,807,207) $ 64,846,070 "" Included in Financial Planning Model, Attachment A $ 33,674,900 34 2023 - 2024 Biennial Budget City of Tukwila, Washington Budgeted Revenues by Fund — 2023 Enterprise Funds 22.64% Capital Projects 12.28% Internal Service Funds 6.17% Fiduciary Funds 0.05% Debt Service 7.85% Special Revenue Funds 0.59% General Fund 50.41 General Fund Special Revenue Funds Debt Service Capital Projects Enterprise Funds Internal Service Funds Fiduciary Funds Budgeted Expenditures by Fund — 2023 Fiduciary Funds 0.04% Internal Service Funds 6.29% I General Fund 49.08% Enterprise Funds 23.62% Capital Projects 12.93% General Fund Special Revenue Funds Debt Service Capital Projects Enterprise Funds Internal Service Funds Fiduciary Funds Special Revenue Funds Debt Service 7.25% 0.78% 35 2023 - 2024 Biennial Budget City of Tukwila, Washington 2024 BUDGET SUMMARY - ALL FUNDS Fund Beg ening 4 Fund Balance 2024 Resources 2024 Expenditures 2024 Change in Fund Balance 2024 Ending Fund Balance GENERAL & CONTIN- GENCY Fund 000 - General $ 15,168,508 $ 75,560,256 $ 77,992,440 $ (2,432,184) $12,736,324 Fund 105 -Contingency 7,062,148 20,000 - 20,000 7,082,148 Total General & Contingency 22,230,656 75,580,256 77,992,440 (2,412,184) 19,818,472 SPECIAL REVENUE Fund 101 - Hotel/Motel Tax 1,835,311 756,000 944,668 (188,668) 1,646,643 Fund 109 - Drug Seizure 285,008 115,500 279,297 (163,797) 121,211 Total Special Revenue Funds 2,120,319 871,500 1,223,965 (352,465) 1,767,854 DEBT SVC Funds 2"-LTGO Debt Service Funds - 5,636,334 5,636,334 - - Fund 213 - UTGO Bonds 316,018 4,813,175 4,811,975 1,200 317,218 Local Imp. Dist. #33, Guaranty Funds 1,348,636 507,000 504,000 3,000 1,351,636 Total Debt Service Funds 1,664,654 10, 956, 509 10, 952, 309 4,200 1,668,854 CAPITAL PROJECTS Fund 103 - Residential Streets 288,703 3,125,800 3,145,000 (19,200) 269,503 Fund 104 - Bridges & Arterial Streets 5,295,017 19,304,800 19,209,451 95,349 5,390,366 Fund 301 - Land Acq, Rec, Park Develop 3,307,186 454,000 1,179,000 (725,000) 2,582,186 Fund 302 - Facility Replacement 2,233,800 - 200,000 (200,000) 2,033,800 Fund 303 - General Government Imp - - - - - Fund 304 - Fire Improvements - 300,000 300,000 - - Fund 305 - Public Safety Plan 319,538 1,100,000 1,317,849 (217,849) 101,689 Fund 306 - City Facilities 1,715,324 1,841,000 3,000,000 (1,159,000) 556,324 Total Capital Projects Funds 13,159,568 26,125,600 28,351,300 (2,225,700) 10,933,868 ENTERPRISE Fund 401 - Water 3,227,200 9,737,000 9,852,599 (115,599) 3,111,601 Fund 402 - Sewer 10,075,327 11,409,915 13,570,855 (2,160,940) 7,914,388 Fund 411 - Foster Golf Course 1,486,672 2,294,500 2,441,024 (146,524) 1,340,148 Fund 412- Surface Water 4,902,446 11,081,375 11,792,110 (710,735) 4,191,711 Total Enterprise Funds 19, 691, 645 34, 522, 790 37, 656, 588 (3,133, 798) 16, 557, 847 INTERNAL SERVICE Fund 501 - Equip Rental & Replacement 3,349,907 1,384,788 3,076,219 (1,691,431) 1,658,476 Fund 502 - Self -Insured Healthcare Plan 907,652 6,204,342 6,506,054 (301,712) 605,940 Fund 503 - LEOFF I Self -Ins Health Plan 164,799 350,500 460,558 (110,058) 54,741 Total Internal Service Funds 4,422,358 7,939,630 10,042,831 (2,103,201) 2,319,157 U } D a ii Fund 611 - Firemen's Pension 1,556,870 75,500 62,000 13,500 1,570,370 TOTAL BUDGET $ 64,846,070 $ 156,071,785 $ 166,281,432 $(10,209,647) $54,636,423 ** Included in Financial Planning Model, Attachment A $30,196,016 36 2023 - 2024 Biennial Budget City of Tukwila, Washington Budgeted Revenues by Fund — 2024 Enterprise Funds 22.12% Capital Projects 16.74% Internal Service Funds 5.05% Debt Service 7.02% Fiduciary Funds 0.05% General Fund 4843% Special Revenue Funds 056% • General Fund • Special Revenue Funds • Debt Service Capital Projects • Enterprise Funds • Internal Service Funds Fiduciary Funds Budgeted Expenses by Fund — 2024 Enterprise Funds 22.58% Capital Projects 17.06% Internal Service Funds 6.04% Debt Service 6.59% Fiduciary Funds 0.04% General Fund 46.94% • General Fund • Special Revenue Funds • Debt Service Capital Projects • Enterprise Funds • Internal Service Funds • Fiduciary Funds Special Revenue Funds 0.74% 37 2023 - 2024 Biennial Budget City of Tukwila, Washington REVENUE — ALL FUNDS The total revenue and transfers budgeted is $142.5 million for 2023 and $156.1 million for 2024. This is an $8.8 million (5.8%) decrease in 2023 over the 2022 budgeted revenue. The decrease is a result of $5.7 million reduction in transfers into the General Fund, combined with a $5.4 million reduction in the sale of capital assets related to the public safety plan. Total revenues are anticipated to increase in 2024 by 9.5% from the 2023 budget. Revenue projections for ongoing sources are conservative estimates based on local economic factors as well as historical data. Sales and use tax is the City's second largest revenue source, down from the top spot in 2019 due to the pandemic. Sales and use tax revenue is projected to increase to $20.4 million in 2023 which represents an increase over 2022 budget of 4.2%. Projections for sales and use tax revenue are based on historical trends as well as selected economic indicators including changes in unemployment, disposable income, and anticipated construction of major projects. Property tax, which is currently the largest revenue source, is used for general governmental operations and is limited to the lesser of 1% or inflation, plus new construction. Property tax growth resulting from new construction, changes in value of state -assessed utility property, and newly annexed property are exempted from the limit factor and may be added to the tax value. The City anticipates property tax revenue will be at $22.3 million in 2023, an increase of 1.6% over 2022 budget. The budget shows property tax revenue of $23.1 million in 2024, an increase of 3.4% due to anticipated new construction. Cities and towns in Washington State are authorized to levy a tax on public utility businesses based on revenues they generate within the city or town, known as a utility tax. The city currently levies a 6% tax on electricity, natural gas, cable, telephone, and solid waste/recycling. Utility tax revenue is projected to be $5.6 million in 2023, up 21.4% from 2022. Hotel/Motel tax was budgeted conservatively in 2022 due to uncertainty surrounding the pandemic, however a 60% increase is anticipated in 2023 due to a strong tourism year in Tukwila in 2022. In order to continue to provide the same high-level of services in the next biennium and in the out years, it will be necessary for the City to implement a new revenue stream. Beginning in January 2024, the City is proposing to implement a modest business & occupation tax. In addition to maintaining the current level of service, this new revenue source will allow the City to unfreeze frozen commissioned officer police positions within the Police Department. The City also receives revenue from other sources to pay for providing general government services. These revenue sources include other taxes (admissions, excise), fees and charges, interest earnings, and grants. 38 2023 - 2024 Biennial Budget City of Tukwila, Washington Revenue - All Funds 39 Actual Budget Percent Changes Projected Revenues 2020 2021 2022 2022 2023 2024 2022-23 2023-24 Property Taxes $ 19,994,393 $ 21,189,748 $ 21,646,247 $ 21,979,000 $ 22,332,975 $ 23,100,975 1.6% 3.4% Retail Sales Tax 16,435,510 19,345,233 20,293,000 19,550,000 20,378,000 20,625,000 4.2% 1.2% Criminal Justice Sales Tax 600,524 715,729 754,582 650,000 775,000 800,000 19.2% 3.2% Parking/Admissions Tax 407,877 1,027,834 1,486,441 1,150,000 1,450,000 1,475,000 26.1% 1.7% Business & Occupation Taxes - - - - - 3,000,000 - - Utility Taxes 4,352,386 4,739,479 5,442,618 4,520,000 5,570,000 5,630,000 23.2% 1.1% Interfund Utility Tax 2,153,573 2,322,420 2,327,128 2,447,700 2,634,980 2,784,300 7.7% 5.7% Gambling, Excise Taxes 3,325,739 7,403,618 7,201,806 4,794,000 5,818,700 5,818,700 21.4% 0.0% Hotel/Motel Tax 292,358 540,329 700,000 450,000 720,000 750,000 60.0% 4.2% Total Taxes 47,562,359 57,284,389 59,851,822 55,540,700 59,679,655 63,983,975 7.5% 7.2% Business Licenses 4,356,217 3,204,915 3,121,106 3,320,000 3,230,000 3,230,000 -2.7% 0.0% Rental Housing permits 50,483 55,495 47,962 52,000 41,000 45,000 -21.2% 9.8% Building Permits 1,960,999 1,717,081 1,942,452 2,388,100 1,739,660 1,813,743 -27.2% 4.3% Franchise fees 370,513 364,171 422,000 350,000 583,000 958,000 66.6% 64.3% Total Licenses & Permits 6,738,212 5,341,662 5,533,520 6,110,100 5,593,660 6,046,743 -8.5% 8.1% Sales Tax Mitigation 439,636 1,323,895 792,000 792,000 635,470 508,376 -19.8% -20.0% Seattle City Light franchise fee 2,299,940 2,280,277 2,496,571 2,350,000 2,300,000 2,300,000 -2.1% 0.0% Other State shared revenues 982,939 1,088,849 1,014,664 938,500 993,100 998,100 5.8% 0.5% Federal and State Grants 3,176,702 3,251,102 10,318,011 13,130,497 13,661,788 22,406,325 4.0% 64.0% Other intergovernmental 592,814 608,099 610,274 962,637 1,040,680 1,065,914 8.1% 2.4% Total Intergovernmental 7,492,032 8,552,222 15,231,521 18,173,634 18,631,038 27,278,715 2.5% 46.4% General Government 171,723 216,624 168,897 158,900 161,620 161,620 1.7% 0.0°% Security 1,048,242 1,017,060 872,436 598,425 1,138,900 1,339,150 90.3% 17.6% Transportation 2,027,909 2,036,071 2,269,464 2,312,831 2,076,241 1,260,748 -10.2% -3a3% Plan Check and Review Fees 1,889,324 1,220,932 1,737,148 1,853,100 1,694,268 1,732,481 -8.6% 2.3% Culture and Rec Fees 1,433,024 1,765,570 1,578,870 1,451,500 1,585,700 1,585,700 9.2% 0.0% Utilities & Environment 21,543,933 23,215,006 24,336,112 24,421,000 26,166,800 27,652,290 7.1% 5.7% Total Charges for Services 28,114,155 29,471,262 30,962,927 30,795,756 32,823,529 33,731,989 6.6% 2.8% Total Fines and Penalties 177,627 290,708 510,661 576,925 760,475 754,275 31.8% -0.8% Interest Earnings 746,967 (369,294) 340,437 394,500 316,700 315,700 -19.7% -0.3% Rents and Concessions 481,082 564,089 628,835 715,500 755,570 1,455,570 5.6% 92.6°% Employer Trust Contributions 7,043,351 7,633,785 8,021,721 9,129,122 6,548,342 6,548,342 -28.3% 0.0% Special assessments 377,132 375,889 380,093 445,000 400,000 400,000 -10.1% 0.0% Other Income 2,129,420 2,482,160 914,485 3,461,466 1,968,155 2,070,650 -43.1% 5.2% Total Miscellaneous 10,777,953 10,686,630 10,285,571 14,145,588 9,988,767 10,790,262 -29.4% 8.0% Transfers In 10,252,493 10,821,558 16,730,553 16,442,602 10,730,591 9,648,269 -34.7°% -10.1% Debt proceeds 1,995,000 6,720,500 - - - 750,000 - - Sale of Capital Assets 163,847 1,946,569 5,708,296 6,875,000 1,511,750 124,040 -78.0% -91.8% Indirect Cost Allocation 2,637,289 2,661,382 2,687,997 2,687,997 2,822,397 2,963,517 5.0% 5.0% Other Financing 15,048,629 22,150,009 25,126,846 26,005,599 15,064,738 13,485,826 -42.1% -10.5% Total Revenues $115,910,967 $133,776,882 $147,502,868 $151,348,302 $ 142,541,862 $156,071,785 -5.8% 9.5% 39 2023 - 2024 Biennial Budget City of Tukwila, Washington Revenue Budget by Type — 2023 45,008,000 40,000,000 35,000,000 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 59,679,655 5,593,660 18,631,038 32,823,529 9,988,767 10,730,591 760,475 4,334,147 ■ Tax0s . Licenses and Permits • Intergwernmental • Charges for Services • Fines and Penalties N Miscellanews ■ Transfers -In . Other Financing Revenue Budget by Type — 2024 70,000,000 60,000,000 50,000,000 40,000,000 30,000,000 20,000,000 10,000,000 63,983,975 6,046, 27,278,715 33.731,589 10,790,262 9,648 269 754,275 3,837,557 ■ Taxe s ■ Licenses and Permits ■ I ntergwe rnm ental aCharges for Services ■ Fines and Penalties ■ Miscellaneous ®Transfers- In .- Other Financing 40 2023 - 2024 Biennial Budget City of Tukwila, Washington EXPENDITURES — ALL FUNDS The expenditure totals for all funds may include a duplication of amounts for transfers between funds (transfers -out and transfers -in) as the internal transactions are shown both in the originating fund and the recipient fund. The total expenditures and transfers out budgeted are $154.3 million for 2023 and $166.3 million for 2024. This represents a modest 2.0% reduction in 2023 over the 2022 budgeted expenditures. The 2024 expenditure projection is 7.7% more than the 2023 projected amount, due mainly to an increase in capital projects in 2024. The budget will support key initiatives such as: • Teen, Youth and Senior Programs — The City will maintain these programs and invest $600,000 into the parks system to enhance the user experience in City parks • Police and Public Safety — The budget will unfreeze several positions in the Police Department which will return staffing to pre -pandemic levels and provide a higher level of service than the previous biennium. • Fire and Emergency Medical Services —The contract with the PSRFA is slated to begin January 1, 2023 and will include a higher level of service than current levels. The cost of the contract is less than the 2022 budget for the Tukwila Fire Department and includes new services such as a broad public education effort and a new CARES unit that deploys a social worker and nurse to low -acuity calls for emergency medical services. • Communications & Community Engagement — The City will continue to communicate and engage with the Tukwila community in the same manner over the next two years. • Infrastructure Maintenance — This budget fully funds the existing identified Neighborhood Traffic Calming Program, constructs a new bridge at 42nd into Allentown and continues to maintain and improve utility infrastructure. • Human Services & Rental Assistance — This budget includes more funding specifically for low-income community members impacted by COVID-related wage loss and the general rental and utility assistance program. In addition, the City will provide ongoing support to organizations working in our community around housing, wellness, food security and support for independence. 41 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditure Summary - All Funds (table continued on following page) Expenditures - All Funds 42 Actual Budget Percent changes Projected Expenditures by Type 2020 2021 2022 2022 2023 2024 2022-23 2023-24 Salaries $ 31,531,749 $ 31,700,720 $ 34,759,402 $ 36,883,791 $ 30,831,608 $ 33,392,931 -16.4% 8.3% Extra Labor 184,169 258,512 521,422 713,220 864,106 868,627 21.2% 0.5% Overtime 1,397,512 2,323,219 2,397,728 2,033,000 791,384 833,380 -61.1% 5.3% Holiday Pay 443,224 429,309 441,157 515,500 250,000 250,000 -51.5% 0.0% Total Wages 33,556,654 34,711,759 38,119,709 40,145,511 32,737,098 35,344,938 -18.5% 8.0% FICA 2,004,666 2,068,690 2,276,864 2,476,342 2,506,033 2,705,534 1.2% 8.0% Pension-LEOFF 1,020,215 953,421 840,996 920,517 640,766 696,523 -30.4% 8.7% Pension-PERS/PSERS 2,107,895 1,952,857 1,918,432 1,911,375 2,277,190 2,466,744 19.1% 8.3% Industrial Insurance 952,612 997,163 823,226 981,355 710,367 747,996 -27.6% 5.3% Medical & Dental 14,220,888 14,828,452 16,011,407 17,507,415 12,966,647 13,461,524 -25.9% 3.8% Unemployment 96,232 45,276 37,517 5,600 - - -100.0% - Uniform/Clothing 9,022 13,187 9,723 14,550 43,560 43,794 199.4% 0.5% Excess Retirement Benefits 69,186 58,330 65,000 65,000 60,000 60,000 -7.7% 0.0% Total Benefits 20,480,716 20,917,377 21,983,166 23,882,154 19,204,563 20,182,115 -19.6% 5.1% Office & Operating Supplies 818,856 964,126 978,830 1,256,936 753,434 645,063 -40.1% -14.4% Repairs & Maintenance Supplies 477,985 457,359 566,942 480,025 684,110 658,980 42.5% -3.7% Resale Supplies 105,726 126,704 122,141 83,000 99,000 103,905 19.3% 5.0% Small Tools & Minor Equipment 205,084 309,293 426,197 497,750 272,953 288,278 -45.2% 5.6% Technology Supplies 54,328 74,155 25,084 25,500 120,998 122,564 374.5% 1.3% Fleet Supplies 443,424 580,431 589,720 690,000 753,000 755,060 9.1% 0.3% Water/Sewer Supplies 7,418,532 6,861,260 7,496,402 8,777,000 8,299,203 8,608,293 -5.4% 3.7% Total Supplies 9,523,935 9,373,328 10,205,316 11,810,211 10,982,698 11,182,143 -7.0% 1.8% Professional Services 5,849,200 6,641,687 6,673,414 9,212,230 11,542,948 9,064,382 25.3% -21.5% Communication 518,617 481,813 564,276 491,139 472,528 478,637 -3.8% 1.3% Professional Developmeent 434,639 465,774 312,786 272,421 640,635 603,243 135.2% -5.8% Advertising 133,371 260,712 173,690 295,250 421,300 421,966 42.7% 0.2% Operating Rents & Leases 530,479 390,823 312,016 472,328 363,357 369,053 -23.1% 1.6% Equipment Replacement 593,580 401,401 289,999 289,999 1,005,719 - 246.8% -100.0% Equip Operations & Maint 1,523,440 1,633,350 2,083,014 1,978,831 1,050,522 1,240,748 -46.9% 18.1% Technology Services 838,168 929,948 748,152 357,791 1,103,264 1,154,690 208.4% 4.7% Insurance 1,166,948 1,292,924 1,356,091 1,133,566 1,776,535 2,078,497 56.7% 17.0% Utilities 2,066,767 2,464,949 2,517,041 2,273,705 2,518,769 2,630,259 10.8% 4.4% Repairs and Maintenance 1,741,661 1,538,333 2,453,606 2,198,385 3,105,710 3,169,409 41.3% 2.1% Miscellaneous 181,527 86,023 494,190 885,036 801,215 482,403 -9.5% -39.8% Claims & Judgements 197,167 115,363 171,748 250,000 250,000 250,000 0.0% 0.0% Credit Card Fees 240,707 283,576 223,642 203,881 222,117 233,288 8.9% 5.0% Total Services 16,016,272 16,986,677 18,373,665 20,314,562 25,274,619 22,176,575 24.4% -12.3% SCORE Jail 1,069,946 1,276,212 959,124 1,087,076 1,005,192 1,055,452 -7.5% 5.0% Valley Communications 1,174,997 1,151,346 991,872 1,162,351 1,428,971 1,487,411 22.9% 4.1% Animal Control 113,507 99,017 144,700 144,700 119,182 125,142 -17.6% 5.0% Excise tax 533,171 566,690 434,983 592,005 597,261 597,421 0.9% 0.0% Interfund utility taxes 2,153,573 2,322,420 2,418,777 2,447,700 2,601,980 2,784,300 6.3% 7.O% Contracted Fire services - - - - 14,215,700 14,926,520 - 5.0% Total Intergovernmental 5,045,194 5,415,685 4,949,456 5,433,832 19,968,286 20,976,246 267.5% 5.0% 42 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditure Summary - All Funds (continued from previous page) Expenditures - All Funds (Continued) Expenditures by Type Actual Budget Percent Change 2020 2021 Projected 2022 2022 2023 2024 2022-23 2023-24 Machinery & Equipment 2,073,933 1,264,852 2,452,075 1,034,000 3,698,556 1,432,972 257.7% -61.3% Buildings & Structures 46,458,763 8,267,447 3,754,107 1,425,000 2,500,000 3,000,000 75.4% 20.0% Other Improvements - 12,331 138,027 50,000 1,380,000 2,490,000 2660.0/ 80.4% Construction Projects 2,986,155 5,219,830 13,378,138 19,793,000 13,101,000 24,425,000 -33.8% 86.4% Land 102 - - 10,000 - 750,000 -100.0/ - Total Capital 51,518,953 14,764,461 19,722,348 22,312,000 20,679,556 32,097,972 -7.3% 55.2% Principal 5,572,543 7,722,155 8,971,758 9,226,364 7,121,813 7,142,328 -22.8% 0.3% Interest 5,489,897 5,137,302 5,916,492 5,186,545 4,827,448 4,567,329 -6.9% -5.4% Total Debt Service 11,062,441 12,859,457 14,888,250 14,412,909 11,949,261 11,709,658 -17.1% -2.0% Transfers from GF: - - Contingency fund - - - - - - - - Debt service funds 3,490,499 3,112,735 7,207,812 7,212,941 4,749,828 4,206,345 -34.1% -11.4% Capital Projects, other 1,371,950 2,531,788 2,226,350 2,406,350 956,250 1,559,000 -60.3% 63.0% Transfers to GF: - - Indirect cost allocation to general fund 2,637,289 2,661,382 2,687,997 2,687,997 2,822,397 2,963,517 5.0% 5.0% Contingency fund 700,000 - - - - - - - Transfers from PSP fund for debt service - 1,068,817 2,171,467 2,171,467 1,319,019 1,317,849 -39.3% -0.1% Transfers from Fund 302 to general fund 400,000 786,184 2,553,951 3,186,000 300,000 200,000 -90.6% -33.3% Transfers among other funds 4,290,045 3,322,034 1,620,973 1,470,973 3,405,493 2,365,076 131.5% -30.6% Total Other Expenditures 12,889,782 13,482,940 18,468,550 19,135,728 13,552,988 12,611,786 -29.2% -6.9% Total Expenditures $ 160,093,947 $128,511,684 $ 146,710,461 $ 157,446,907 $154,349,069 $166,281,432 -2.0% 7.7% 2023-2024 Expenditure Budget by Type Transfers - Out Debt Service Capital Outlays Intergovernmental Other Services and Charges Supplies Salaries and Benefits 10 20 30 40 50 60 Millions ■ 2024 ■ 2023 43 2023 - 2024 Biennial Budget City of Tukwila, Washington This page intentionally left blank 44 2023 - 2024 Biennial Budget City of Tukwila, Washington GOVERNMENTAL FUNDS Governmental programs and services, funded largely by taxes but also through fees for service and intergovernmental revenues such as grants and state shared services, include the following activities: • Public Safety — law enforcement, fire and emergency medical services activities, and other emergency services. • Physical Environment — public works activities not chargeable to the enterprise funds. • Transportation — bridges, residential and arterial street maintenance, and construction. • Economic Environment — business development, planning and building inspection activities. • Culture and Recreation — parks and recreation activities. • General Government— administration, finance, attorney, human services, and city clerk activities. • Judicial — municipal court activities. The general fund is the repository for most taxes and unrestricted revenues and has the most spending flexibility. Each year the general fund transfers money to the debt service funds to pay debt service and to the capital projects funds to help pay for park, street, and other infrastructure projects. The City maintains the following governmental funds: General General fund Contingency fund Special Revenue Funds Lodging Tax Drug Seizure Debt Service Limited Tax General Obligation bonds Unlimited Tax General Obligation bonds LID #33 bonds and guaranty funds Capital Projects Residential Streets Arterial Streets Land Acquisition, Recreation & Park Development Urban Renewal General Government Improvement Fire Improvement Public Safety Plan City Facilities 6 -Year Financial Plan The 6 -year financial plan models the 6 -year forecast on the general fund by incorporating general fund requirements to fund projects outlined in the Capital Improvement Program as well as approved and planned debt service. The model fine tunes forecasts for each type of revenue and expenditure, taking into consideration historical trends and economic outlook but does not include immaterial, one-time revenues or expenditures. The model also takes into consideration the lingering effects of COVID-19 as 45 2023 - 2024 Biennial Budget City of Tukwila, Washington well as the anticipated annexation of the fire department into the Puget Sound Regional Fire Authority effective January 1, 2025. The City's Reserve Policy is met in 2023-24 as well as in the out years of the City's six-year plan. All ongoing expenditures and debt service requirements are met without drawing down fund balance. The 6 -year financial plan is used for planning purposes only and is updated with each budget cycle. The plan will be adjusted as necessary to ensure the Reserve Policy continues to be met in each year. The Reserve policy, as revised in 2015, requires a general fund minimum fund balance of 18%, as calculated on the prior year ongoing general fund revenue. Also, a new discretionary reserve was added to the policy. Under this section, 10% of one-time revenue realized in the previous year will be set aside as a one-time revenue reserve, to the extent doing so does not negatively impact compliance with the general fund minimum fund balance requirement. Indication of compliance with the new minimum balance reserve requirement and the former requirement is demonstrated in the chart below. Reserve policy compliance: Proposed Budget Projections 2023 2024 2025 2056 2027 2028 Minimum fund balance - 18% Contingency reserve fund balance - 10% Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Revenues are estimated to grow at the rates below. Property tax, the General Fund's largest revenue source, is anticipated to grow 3% per year through 2028. REVENUE ASSUMPTIONS Sales Tax Use Tax Property Tax Gambling & excise tax Business & Occupation Taxes Utility tax Interfund utility tax Admissions tax Charges for Services Other Income Licenses & Permits Indirect Cost Allocation Transfers In -Other Intergovernmental Revenue Fines & Penalties ACTUALS COMPARE BUDGET COMPARE CURRENT SIX YEAR PLAN ANNUAL CHANGE 20-21 21-22 22-23 23-24 24-25 25-26 1 26-27 27-28 17.8% 32.0% 5.4% 62.8% 0.0% -15.9% 7.8% 159.0% -7.0% -31.4% -21.8% 0.9% 0.9% 3.1% 64.2% 4.9% 30.0% -0.1% 14.6% 0.0% 16.4% 0.2% 51.1% -3.0% 8.4% 2.4% 1.0% 1.0% 11.3% 75.7% 0.5% 14.8% 3.4% -6.8% 0.0% 2.4% 13.2% 4.2% 25.9% -12.5% -1.7°% 5.0% 5.0% 2.4% 48.9% 1.3% 0.0% 2.5% 0.0% 0.0% 0.0% 5.7% 2.9% 11.1% 105.3% 1.6% 5.0% 5.0% -1.9% -0.8% 2.5% 2.0% 3.0% 2.0% 3.0% 3.0% 3.0% 2.5% 2.0% 0.0% 2.0% 2.0% 0.0% 2.5% 1.0% 2.5% 2.0% 3.0°% 2.0% 3.0% 3.0% 3.0% 2.0% 2.0°% 0.0% 2.5% 2.0% 0.0% 2.5% 1.0% 2.5% 2.0% 3.0% 2.0% 3.0% 3.0% 3.0% 2.0% 2.0% 0.0% 2.5% 2.0% 0.0% 2.5% 1.0% 2.5% 2.0% 3.0% 2.0% 3.0% 3.0% 3.0% 2.0% 2.0% 0.0% 2.5% 2.0% 0.0% 2.5% 1.0% In 2024, Tukwila residents will be asked to vote for annexation into the Puget Sound Regional Fire Authority (PSRFA). If the vote is successful, the City will experience significant revenue and expenditure changes in 2025. These changes include: • $14.2 million reduction in contract expenditures with PSRFA • $859K reduction in fire department revenues including EMS levy, AMR contract, and CARES unit as these revenues will transfer to PSRFA • Ability to utilize property tax levy capacity to unfreeze 9.75 FTEs Assuming the vote for annexation is successful, the positive net impact to Tukwila taxpayers could be approximately $7.0 million reduction in property taxes. By adding the B&O tax, in addition to the positive 46 2023 - 2024 Biennial Budget City of Tukwila, Washington annexation vote, the City increases and diversifies its revenue sources, and allows policy makers an additional opportunity to decide how to continue providing excellent services moving forward. Based on the successful annexation vote of the Fire Department into the Puget Sound Regional Fire Authority, the City's decline in revenue in 2025 will allow policy makers a choice on how to implement the reserve policy. Since revenues will decrease, the policy allows reserves to decrease as well. The other option, however, is to hold reserves at the current level until such time as revenues rebound. This conservative approach is how the reserve policy was implemented during COVID, and the recommendation is to continue this approach in the future. This approach is what is reflected in the 6 - year plan. Expenditures in 2023 through 2028 have been projected to increase based on the chart below. Expenditures will be closely monitored to ensure that ongoing revenues continue to support ongoing expenditures. EXPE 511 513 512 515 525 521 523 524 522 528 526 541 542 543 544 545 546 547 548 549 531 532 535 536 537 534 IDITURE ASSUMPTIONS ACTUALS COMPARE BUDGET COMPARE CURRENT SIX YEAR PLAN ANNUAL CHANGE Salaries & Benefits 20-21 21-22(P) 22(P)-23 23-24 24-25 25-26 26-27 27-28 Salaries -0.8% 17.6% -15.3% 8.4% 2.0% 2.0% 2.0% 2.0% Overtime 66.3% -12.0% -68.2% 5.6% 2.0% 2.0% 2.0% 2.0% Extra Labor 56.6% 183.0% 65.5% 0.6% 0.0% 0.0% 0.0% 0.0% Holiday Pay -3.1% 20.1% -43.3% 0.0% 2.0% 2.0% 2.0% 2.0% Medical & Dental 6.4% 9.4% -23.4% 0.4% 5.0% 5.0% 5.0% 5.0% FICA 2.0°% 21.3% 8.5% 8.1% 2.0% 2.0% 2.0% 2.0% Pension-PERS/PSERS -8.6% -1.6% 18.2% 8.4% 2.0% 2.0% 2.0% 2.0% Industrial Insurance 3.8% -1.8% -20.0% 5.3% 0.0% 0.0% 0.0% 0.0% Pension-LEOFF 2 -6.5% -3.5% -24.4% 8.7% 2.0% 2.0% 2.0% 2.0% Uniform/Clothing 42.2% 26.6% 429.0% 0.6% 0.0% 0.0°% 0.0% 0.0% Unemployment -51.6% -100.0% -100.0% 0.0% 0.0% 0.0% 0.0% 0.0% Operations Supplies Professional Services 7.5% 10.4% 188.3% 3.3% 2.0% 2.0% 2.0% 2.0% Communication -6.8% 2.2% -15.9% 1.3% 0.0% 0.0% 0.0% 0.0% Professional Development/Travel -2.6% -35.9% 106.4% -6.6% 0.0% 0.0% 0.0% 0.0% Advertising 12.7% 86.1% 157.5% 0.6°% 0.0% 0.0°% 0.0% 0.0°% Rentals and Leases -22.3% 12.1% 279.8% -75.4% 0.0% 0.0% 0.0% 0.0% Technology Services 13.4% -60.8% 57.3% 5.0% 0.0% 0.0% 0.0% 0.0% Public Utilities 23.7% -9.6% -0.1% 4.8% 3.0% 3.0% 3.0% 3.0% Repairs and Maintenance -1.7% 23.5% -44.5% 15.4% 0.0% 0.0% 0.0°% 0.0% Miscellaneous -47.3% 279.9% 44.5% -31.4% 0.0% 0.0% 0.0% 0.0% Office & Operating Supplies 17.8% 33.3% 4.0% -16.0% 0.0% 0.0% 0.0% 0.0% Repair & Maintenance Supplies -18.6% 17.3% 20.7% -6.5% 0.0% 0.0% 0.0% 0.0% Small Tools & Minor Equipment -19.6% -61.5% 210.4% 7.0% 0.0% 0.0% 0.0% 0.0% Technology Supplies 34.6% -81.5% 369.5% 1.4% 0.0% 0.0% 0.0°% 0.0% Fleet Supplies -70.3% -20.8% 30.8% 3.7% 0.0% 0.0% 0.0% 0.0% Items Purchased for resale -100.0% 0.0% 1679.2% 3.2% 0.0% 0.0% 0.0% 0.0% 47 2023 - 2024 Biennial Budget City of Tu « Washington 6 -Year Finandm Pan 2023 — 2028 Ana|osis Percent Change (Budgetary Comparison) 2022- 2023- 2024- 2025- 2026- 2027- 23 24 25 26 27 28 0.5% 1.3% 2.5% 2.5% 2.5% 2.5% 14.8% 0.0% 2.0% 2.0% 2.0% 2.0% ,i,sc.i,i gggg 1.6% 7.6% -10.3% 2.7% 2.7% 2.7% 25.9% 11.1% 1.6% 2.0% 2.0% 2.0% -12.5% 105.3% 0.0% 0.0% 0.0% 0.0% -1.7% 1.6% 2.0% 2.5% 2.5% 2.5% 5.0% 5.0% 2.0% 2.0% 2.0% 2.0% 2.4% -1.9% -15.2% 2.5% 2.5% 2.5% -19.8% -20.0% -20.0% -55.6% -100.0% 0.0% -100.0% 0.0% 0.0% 0.0% 0.0% 0.0% -21.4% -51.8% -100.0% 0.0% 0.0% 0.0% -21.5% -43.5% -70.6% -55.6% -100.0% 0.0%I 48.9% -0.8% 1.0% 1.0% 1.0% 1.0% ,,i— 66666666666 e, gggg4ggggg4 66 4g -42.3% 0.0% 0.0% 0.0% 0.0% 0.0% -34.7% -10.8% 31.9% 1.5% 0.1% 0.0% 7.0% 2.3% -13.2% 2.1% 1.9% 2.0% 9.3% -23.8% -37.5% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% -39.3% -0.1% 0.1% -0.1% 0.1% -0.15- O.0% -100.0% 0.0% 0.0% 0.0% 0.0% -88.3% -33.3% -100.0% 0.0% 0.0% 0.0% 6 666666 444444 -61.5% 91.8% -42.0% 168.5% -48.5% 0.0% -67.9% -73.3% 127.5% -209.1% -148.1% -0.4% -79.2% -111.2% -735.8% -316.6% -112.9% -1.1% 12.8% -20.5% -16.0% 7.0% -1.9% 6.8% -280.7% -37.9% -136.65- -129.55- -446.2% 45.1% -20.5% -16.0% 7.0% -1.9% 6.8% 9.2% §\B§ % 4 00000500005 2§ ) ))2([2 gg4g 44 .4-4“4,44444 44 4 444444 6H66 ,- 66666666664 66 6 666666 2020 2021 2022 2022 Projected 2023 2024 2025 2026 2027 2028 General Fund Proposed Proposed Actual Actual Budget Actuals Budget Budget Projected Projected Projected Projected Revenues Taxes Sales Tax 17,036,034 20,060,962 20,200,000 21,047,582 21,153,000 21,425,000 21,960,625 22,509,641 23,072,382 23,649,191 Use Tax 66,027 87,141 100,000 113,265 730,000 130,000 132,600 135,252 137,957 140,716 Total Sales Tax 17,102,061 20,148,103 20,300,000 21,160,847 21,283,000 21,555,000 22,093,225 22,644,893 23,210,339 23,789,907 Property Tax 16,251,567 17,124,167 17,300,000 17,100,000 17,682,000 18,124,000 11,457,720 11,801,452 12,155,495 12,520,160 Business Tax 9,330,964 10,834,614 10,608,700 12,345,153 12,450,680 12,625,000 12,952,718 13,284,741 13,625,593 13,975,517 Business 8 Occupation Taxes 0 0 00 0 3,000,000 3,090,000 3,182,700 3,278,181 3,376,526 ;;#K;§ 0000§ Total Debt Service 3,490,499 3,112,735 7,212,941 7,207,812 4,749,828 4,206,345 5,643,933 5,735,890 5,739,099 5,740,835 Other Transfer to Contingency Fund 0 238,936 0 220,000 0 0 0 0 0 0 Transfer to Golf Course 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 Total Other 300,000 538,936 300,000 520,000 300,000 300,000 300,000 300,000 300,000 300,000 Total Transfers 3,790,499 3,651,671 7,512,941 7,727,812 5,049,828 4,506,345 5,943,933 6,035,890 6,039,099 6,040,835 Total Transfer Out 1,071,950 1,992,852 2,106,350 1,706,350 656,250 1,259,000 730,000 1,960,000 1,010,000 1,010,000 Net Transfers Out(In) (28,050) 137,851 (3,251,117) (3,019,068) (967,897) (258,849) (588,824) 642,151 (308,824) (307,654) Total Capital Outflows (Inflows) (22,558) 274,357 (2,521,117) (2,634,718) (547,897) 61,151 (388,824) 842,151 (108,824) (107,854) Fund Balance Starting Fund Balance 12,664,651 12,816,416 13,527,208 ' 16,917,318 19,085,142 15,168,508 12,736,324 13,625,508 13,362,817 14,272,249 Surplus/(Deficit) 151,764 4,100,902 (1,377,816) 2,167,824 (3,916,634) (2,432,184) 889,184 (262,691) 909,432 1,319,711 Ending Fund Balance 12,816,416 ' 16,917,318 12,149,392 19,085,142 15,168,508 12,736,324 13,625,508 13,362,817 14,272,249 15,591,960 <;R7!& <qqR\¥ r°°r# i#Rm¥< ! !r lkgE;k R°#;R 59,455,398 65,153,140 67,847,217 69,310,143 70,215,487 74,042,407 41,928,197 42,890,258 48,906,296 46,276,262 38,419,625 41,069,075 13,607,493 14,235,951 15,326,913 15,772,962 31,210,565 30,838,021 14 209 (2017 GO) 558,250 553,500 553,600 553,600 558,400 557,750 rd 208 (2018 GO) 402,100 402,100 767,100 767,100 766,350 767,225 rd 217 (2011 GO) 545,300 530,011 0 0 0 0 14 214 (2010 GO) 368,378 0 0 0 0 0 14 219 (2019 GO) 793,750 638,760 1,404,367 1,404,367 1,405,035 1,403,700 rd 220 (2020 GO) 0 515,736 514,415 514,415 513,029 516,579 14 221 (2021 GO) 0 65,318 1,120,660 1,120,660 1,114,540 571,716 0 Debt -FW Phase 0 0 0 0 0 Id 218 (6) 113,130 113,130 113,115 113,115 0 0 rd 200 (2C14, 2015, 20j) 709,591 294,181 2,739,684 2,734,555 392,475 389,375 129,209 4,375,259 (3,898,933) (466,893) (4,464,531) (2,371,033) 5,495 136,506 730,000 384,352 420,000 320,000 700,000 00 0 0 0 0 1,068,817 2,171,467 2,171,467 1,319,019 1,317,849 00 0 0 5,128 0 400,000 786,184 3,186,000 2,553,951 300,000 200,000 1,100,000 1,855,001 5,357,467 4,725,418 1,624,147 1,517,849 is 21,950 750 6,350 6,350 16,250 19,000 bv't imp. 0 300,000 0 0 100,000 0 Safely Flan 0 00 0 0 0 lops 0 00 0 140,000 840,000 01061 Street 1,050,000 100,000 400,000 400,000 400,000 400,000 6 Street 0 1,592,102 1,700,000 1,300,000 0 0 !RR#kk ! &R: \\\\\\ ) \_ §##&k! #&#k» ;re§¥k ,s1, !§EVO FM, gl WA @ FOn W2 #¥@(4 lR2k#K R>;R§ \\)((\ )!| \( k ))k /)/ 1 fh!TAg{! {!!!!:_! 3,!!)!101 P6832 !.±] 48 2023 - 2024 Biennial Budget City of Tukwila, Washington General Fund Maintenance and Operations Detail Percent Change (Budgetary Comparison) 2022- 2023- 2024- 2025- 2026- 2027- 23 24 25 26 27 28 -15.3% 8.4% 5.6% 2.0% 2.0% 2.0% -68.2% 5.6% 2.0% 2.0% 2.0% 2.0% 65.5% 0.6% 0.0% 0.0% 0.0% 0.0% -43.3% 0.0% 2.0% 2.0% 2.0% 2.0% N 6Noicoicq66 0 00o000O N N N N G N C O O 0 Co,.0 0 0 0 0 N O N N O N O O K 9 m innNNoo 7-, 6 C W of 6 6 O G Fn Om&O0O0 N 0 N N G d' Oi G -13.4% 3.9% 7.6% 3.5% 3.5% 3.5% -17.0% 6.9% 5.9% 2.4% 24% 2.4%I 188.3% 3.3% -62.3% 2.0% 2.0% 2.0% -15.9% 1.3% 0.0% 0.0% 0.0% 0.0% 106.4% -6.6% 0.0% 0.0% 0.0% 0.0% 157.5% 0.6% 0.0% 0.0% 0.0% 0.0% 279.8% -75.4% 0.0% 0.0% 0.0% 0.0% 57.3% 10% 0.0% 0.0% 0.0% 0.0% -B1% 4.8% 3.0% 3.0% 3.0% 3.0% -44.5% 15.4% 0.0% 0.0% 0.0% 0.0% 44.5% -31.4% 0.0% 0.0% 0.0% 0.0% co. mo c- 66 T. o0 •, 66 6 O O 66 66 v 6 ee m N G ON 66 30.2% -8.3% 0.0% 0.0% 0.0% 0.0% 97.9% -1.2% -45.3% 1.4% 1.4% 1.5% 12.2% 3.3% -16.0% 2.1% 2.1% 2.1% 2020 2021 'I2022 2022 Projected 2023 2024 2025 2026 2027 2028 General Fund Actual Actual Budget Actuals Budget Budget Proposed Proposed Projected Projected Projected Projected Expenditures Expenditures Salaries Salaries 28,119,885 27,887,462 32,802,451 30,460,450 25,787,017 27,964,721 29,518,516 30,108,886 30,711,064 31,325,285 Overtime 1,367,623 2,274,124 2,000,115 2,373,370 755,184 797,180 813,124 829,386 845,974 862,893 Extra Labor 131,789 206,427 584,220 464,622 769,106 773,627 773,627 773,627 773,627 773,627 Holiday Pay 443,224 429,309 515,500 441,157 250,000 250,000 255,000 260,100 265,302 270,608 Total Benefits 11,865,676 12,092,935 13,004,010 12,536,662 10,858,318 11,283,547 12,137,221 12,556,480 12,993,617 13,449,464 Total Salaries & Benefits 41,928,197 42,890,258 48,906,296 46,276,262 38,419,625 41,069,075 43,497,487 44,528,479 45,589,584 46,681,878 Services Professional Services 6,228,735 6,697,806 7,391,918 7,561,715 21,798,538 22,518,662 8,482,261 8,651,906 8,824,945 9,001,443 Communication 481,591 448,927 458,739 523,555 440,528 446,392 446,392 446,392 446,392 446,392 Professional Devebpment/Travel 404,980 394,404 252,921 276,376 570,360 532,851 532,851 532,851 532,851 532,851 Advertising 19,183 21,629 40,250 25,749 66,300 66,716 66,716 66,716 66,716 66,716 Rentals and Leases 549,703 426,952 478,484 341,742 1,298,060 319,003 319,003 319,003 319,003 319,003 Technology Services 783,678 888,918 348,291 655,542 1,031,264 1,082,490 1,082,490 1,082,490 1,082,490 1,082,490 Public Utilities 1,820,212 2,251,250 2,034,285 2,246,892 2,244,354 2,351,709 2,422,260 2,494,928 2,569,776 2,646,869 Repairs and Maintenance 1,801,240 1,769,890 2,185,367 2,317,490 1,286,418 1,484,569 1,484,569 1,484,569 1,484,569 1,484,569 t4scellaneous 439,364 231,554 879,747 700,928 1,012,899 694,890 694,890 694,890 694,890 694,890 Total Services 12,528,686 13,131,330 14,070,002 14,649,989 29,748,720 29,497,284 15,531,434 15,773,747 16,021,633 16,275,225 Supplies Supplies 1,078,572 1,104,621 1,246,911 1,122,833 1,459,345 1,338,157 1,338,157 1,338,157 1,338,157 1,338,157 Items Purchased for resale 235 0 10,000 141 2,500 2,580 2,580 2,580 2,580 2,580 30,062,521 30,797,323 35,902,286 33,739,600 27,561,307 29,785,528 6,486,004 6,901,878 7,551,216 7,500,577 5,748,434 5,771,171 1,739,528 1,774,345 2,151,955 1,944,784 2,110,085 2,280,239 1,662,169 1,518,973 1,494,905 1,475,859 1,744,920 1,891,079 859,956 892,567 876,892 733,117 586,182 617,060 1,020,215 953,421 920,517 840,996 635,408 690,494 4,734 6,732 8,525 6,293 33,290 33,504 93,070 45,019 0 35,0360 0 1,078,807 1,104,621 1,256,911 1,122,973 1,461,845 1,340,737 13,607,493 14,235,951 15,326,913 15,772,962 31,210,565 30,838,021 55,535,690 57,126,209 64,233,209 62,049,223 69,630,190 71,907,096 49 2023 - 2024 Biennial Budget City of Tukwila, Washington Debt Service 2023-2028. This chart displays the general fund contribution to debt service for existing debt, planned debt and proposed debt over the 6 -year projection period. The totals in the chart represent debt service payments; the totals do not take into consideration other revenue sources that offset the general fund obligation. 50 Use of Debt Proceeds BUDGET 2023 2024 2025 PROJECTIONS 2026 2027 TOTAL 2028 2023-2028 EXISTING DEBT: LTGO 2015 Interurban/Boeing Access Rd Brdg 392,475 389,375 391,125 387,575 391,050 392,050 2,343,650 Interurban 227,636 225,838 226,853 224,794 226,809 227,389 Boeing Access Road Bridge 164,840 163,538 164,273 162,782 164,241 164,661 LTGO 2017 42nd and 53rd Sidewalks 558,400 557,750 556,800 555,550 554,000 557,150 3,339,650 LTGO 2018 PW Shops 1,532,700 1,534,450 1,534,200 1,531,950 1,532,700 1,531,200 9,197,200 50% paid byutilityfunds (766,350) (767,225) (767,100) (765,975) (766,350) (765,600) (4,598,600) LTGO 2019 PSP (Justice Center, Fire) & PW Shops 1,691,050 1,689,550 1,690,800 1,689,550 1,690,800 1,689,300 10,141,050 22% paid by utilityfunds (372,031) (371,701) (371,976) (371,701) (371,976) (371,646) (2,231,031) SCORE 2019 South County Correctional Entity, SCORE 376,876 376,914 377,126 376,861 377,054 376,693 2,261,524 Jail facility Refunding Estimated contribution by SCORE (376,876) (376,914) (377,126) (376,861) (377,054) (376,693) (2,261,524) LTGO 2020R Southcenter Parkway Extension, emergency management 513,029 516,579 - - - - 1,029,608 Refunding Southcenter Pkwy Extension 376,307 378,911 - - - Emergency Management 136,722 137,668 - - - - LTGO 2021A PW Shops 314,231 314,241 314,172 314,226 314,198 314,188 1,885,256 50% paid byutilityfunds (157,116) (157,121) (157,086) (157,113) (157,099) (157,094) (942,628) LTGO 2021B Urban Renewal 257,741 257,475 258,381 257,321 257,146 256,826 1,544,890 LTGO 2021C Arterial Streets 542,569 - - - - - 542,569 Existing debt $ 5,019,728 $ 4,479,953 $ 3,449,316 $ 3,441,383 $ 3,444,469 $ 3,446,374 $ 22,251,614 PROPOSED DEBT: LTGO 2020 PW Shops -General Fund 30,000,000 - - 1,951,543 1,951,543 1,951,543 1,951,543 7,806,172 Portion $ - $ - $1,951,543 $1,951,543 $1,951,543 $1,951,543 $ 7,806,172 TOTAL Estimate / Projections $ 5,019,728 $ 4,479,953 $ 5,400,859 $ 5,392,926 $ 5,396,012 $ 5,397,917 $ 30,057,786 50 2023 - 2024 Biennial Budget City of Tukwila, Washington General Fund - Revenue, Expenditures, and Fund Balance * Reserve Policy: 18% of previous year ongoing revenues. $ 11,598,531 $ 11,727,565 ✓ ✓ $ 12,475,826 $ 12,638,788 ✓ ✓ Fund Balance Contingency Fund (105) 6,448,169 7,042,148 7,062,148 7,082,148 * Contingency reserve policy: 10% of previous year ongoing revenues. $ 6,443,628 $ 6,515,314 ✓ ✓ $ 6,931,014 $ 7,021,549 ✓ ✓ 51 Actual Budget Percent Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Actual 2020- 2021- Budget 2022- 2023- 2021 2022 2023 2024 Revenue General Revenue Property Taxes $ 16,251,567 $ 17,124,167 $ 17,100,000 $ 17,300,000 $ 17,682,000 $ 18,124,000 5.4% -0.1% 3.4% 2.5% Retail Sales Tax 16,435,510 19,345,233 20,293,000 19,550,000 20,378,000 20,625,000 17.7% 4.9% 0.4% 1.2% Business & Occupartion Taxes - -- - - 3,000,000 0.0% 0.0% 0.0% 0.0% Use Tax 666,551 802,870 867,847 750,000 905,000 930,000 20.5% 8.1% 4.3% 2.8% Admissions Tax 208,353 539,690 815,571 750,000 850,000 875,000 159.0% 51.1% 4.2% 2.9% Utility Taxes 4,286,358 3,605,314 4,198,250 3,620,000 4,300,000 4,300,000 -15.9% 16.4% 2.4% 0.0% Interfund Utility Tax 2,153,573 2,322,420 2,327,128 2,447,700 2,634,980 2,784,300 7.8% 0.2% 13.2% 5.7% Gambling/Excise Taxes 2,682,681 4,367,189 5,004,204 3,791,000 4,665,700 4,665,700 62.8% 14.6% -6.8% 0.0% Total General Revenue 42,684,593 48,106,884 50,606,001 48,208,700 51,415,680 55,304,000 12.7% 5.2% 1.6% 7.6% Licenses and Permits Business Licenses & Permits 4,356,217 3,204,915 3,121,106 3,320,000 3,230,000 3,230,000 -26.4% -2.6% 3.5% 0.0% Rental Housing License 50,483 55,495 47,962 52,000 41,000 45,000 9.9% -13.6% -14.5% 9.8% Building Permits and Fees 1,960,999 1,717,081 1,929,949 2,388,100 1,739,660 1,813,743 -12.4% 12.4% -9.9% 4.3% Frachise Fees 370,513 364,171 422,000 350,000 508,000 508,000 -1.7% 15.9% 204% 0.0% Total Licenses and Permits 6,738,212 5,341,662 5,521,016 6,110,100 5,518,660 5,596,743 -20.7% 3.4% 0.0% 1.4% Intergovernmental Revenue Sales Tax Mitigation - 1,323,895 792,000 792,000 635,470 508,376 0.0% -40.2% -19.8% -20.0% Seattle City Light Agreement 2,299,940 2,280,277 2,496,571 2,350,000 2,300,000 2,300,000 -0.9% 9.5% -7.9% 0.0% Grants 1,048,030 1,638,555 3,178,825 3,163,497 2,873,788 1,810,325 56.3% 94.0% -9.6% -37.0% State Entitlements 505,925 573,014 509,507 483,500 505,500 510,500 13.3% -11.1% -0.8% 1.0% Intergovememental Revenue 559,209 536,719 596,906 585,607 628,804 654,000 -4.0% 11.2% 5.3% 4.0% Total Intergov't Revenue 4,413,103 6,352,460 7,573,809 7,374,604 6,943,562 5,783,201 43.9% 19.2% -8.3% -16.7% Charges for Services General Government 28,505 31,874 20,672 27,900 16,620 16,620 11.8% -35.1% -19.6% 0.0% Security 1,047,912 1,016,850 837,436 598,425 1,138,900 1,339,150 -3.0% -17.6% 36.0% 17.6% Transportation 3,441 1,320 633 44,000 20,000 20,000 -61.6% -52.0% 3057.9% 0.0% Plan Check and Review Fees 766,000 600,680 688,806 991,100 794,268 832,481 -21.6% 14.7% 15.3% 4.8% Culture and Rec Fees 41,731 112,934 166,370 398,500 171,200 171,200 170.6% 47.3% 2.9% 0.0% Total Charges for Services 1,887,588 1,763,658 1,713,916 2,059,925 2,140,988 2,379,451 -6.6% -2.8% 24.9% 11.1% Fines and Penalties 177,094 290,708 510,661 576,925 760,475 754,275 642% 75.7% 48.9% -0.8% Miscellaneous Revenue 917,518 636,385 696,742 828,966 613,725 1,261,220 -30.6% 9.5% -11.9% 105.5% Indirect cost allocation 2,637,289 2,661,382 2,687,997 2,687,997 2,822,397 2,963,517 0.9% 1.0% 5.0% 5.0% Ongoing Revenue 59,455,398 65,153,140 69,310,143 67,847,217 70,215,487 74,042,407 9.6% 6.4% 1.3% 5.5% Transfer from Public Safety Plan - 1,068,817 2,171,467 2,171,467 1,319,019 1,317,849 0.0% 103.2% -39.3% -0.1% Transfer from Contingency 700,000 -- - - - -100.0% 0.0% 0.0% 0.0% Transfer from Urban Renewal 400,000 786,184 2,553,951 3,186,000 300,000 200,000 96.5% 224.9% -88.3% -33.3% Transfer from City Facilities Fund - -- - 5,128 - 0.0% 0.0% 0.0% -100.0% Total Revenue 60,555,398 67,008,140 74,035,561 73,204,684 71,839,634 75,560,256 10.7% 10.5% -3.0% 5.2% Expenditures City Council 351,396 338,693 362,120 385,826 384,889 393,067 -3.6% 6.9% 6.3% 2.1% Mayor's Office 2,279,815 2,152,162 2,290,094 2,565,674 2,502,667 2,387,513 -5.6% 6.4% 9.3% -4.6% Administrative Services 4,750,627 5,007,114 5,926,361 5,868,567 5,676,494 5,601,624 5.4% 18.4% -42% -1.3% Finance Department 2,402,140 2,434,453 3,149,482 3,347,587 3,868,642 4,016,792 1.3% 29.4% 22.8% 3.8% Recreation Department 4,265,068 4,214,920 4,554,459 4,951,747 5,109,489 5,416,469 -1.2% 8.1% 12.2% 6.0% Community Development (DCD) 3,278,006 3,910,495 4,157,656 4,662,089 4,672,315 4,873,781 19.3% 6.3% 12.4% 4.3% Municipal Court 1,292,626 1,209,940 1,596,100 1,597,482 1,741,340 1,859,399 -6.4% 31.9% 9.1% 6.8% Police Department 17,645,772 17,884,963 19,150,306 19,813,041 22,746,443 24,141,961 1.4% 7.1% 18.8% 6.1% Fire Department 12,850,658 13,471,379 14,527,343 14,297,033 14,790,120 15,541,684 4.8% 7.8% 1.8% 5.1% Public Works Dept 6,342,068 6,540,104 6,648,497 7,403,007 7,574,986 7,994,806 3.1% 1.7% 13.9% 5.5% Fleet Replacement Funding 83,007 98,491 71,156 71,156 982,803 - 18.7% -27.8% 1281.2% -100.0% Total Department Expenditures 55,541,184 57,262,715 62,433,575 64,963,209 70,050,190 72,227,096 3.1% 9.0% 12.2% 3.1% Transfers - Debt Service 3,490,499 3,112,735 7,207,812 7,212,941 4,749,828 4,206,345 -10.8% 131.6% -34.1% -11.4% Transfers -Capital, Other 1,371,950 2,292,852 2,006,350 2,406,350 956,250 1,559,000 67.1% -12.5% -52.3% 63.0% Transfers - Contingency - 238,936 220,000 - -- 0.0% -7.9% -100.0% 0.0% Total Transfers 4,862,449 5,644,523 9,434,162 9,619,291 5,706,078 5,765,345 16.1% 67.1% -39.5% 1.0% Total Expenditures 60,403,633 62,907,238 71,867,737 74,582,500 75,756,268 77,992,440 4.1% 14.2% 5.4% 3.0% Change in Fund Balance 151,764 4,100,902 2,167,824 (1,377,816) (3,916,634) (2,432,184) 2602.1% -47.1% -280.7% -37.9% Beginning Fund Balance 12,664,651 12,816,416 16,917,318 13,392,295 19,085,142 15,168,508 12% 32.0% 12.8% -20.5% *Ending Fund Balance $ 12,816,416 $ 16,917,318 $ 19,085,142 $ 12,014,478 $ 15,168,508 $ 12,736,324 32.0% 12.8% -20.5% -16.0% * Reserve Policy: 18% of previous year ongoing revenues. $ 11,598,531 $ 11,727,565 ✓ ✓ $ 12,475,826 $ 12,638,788 ✓ ✓ Fund Balance Contingency Fund (105) 6,448,169 7,042,148 7,062,148 7,082,148 * Contingency reserve policy: 10% of previous year ongoing revenues. $ 6,443,628 $ 6,515,314 ✓ ✓ $ 6,931,014 $ 7,021,549 ✓ ✓ 51 2023 - 2024 Biennial Budget City of Tukwila, Washington GENERAL FUND MAJOR REVENUE SOURCES Sales and Use Tax (RCW 82.14) The City receives sales tax revenue from three sources. The main source of sales tax is the City -imposed 0.85% on retail sales. The City receives less than 9% of the sales tax generated within Tukwila. The remaining 91 % is distributed to other government entities and supports transit and other public agencies. The City also receives a portion of the sales tax collected by King County for criminal justice. This is a 0.1% voter approved sales tax in King County and is collected countywide and distributed to all cities on a per capita basis. The third source of sales tax is collected from the sale of brokered natural gas. These three components of sales and use tax revenue account for just approximately 30% of the City's General Fund ongoing revenue, making sales tax the largest revenue source for the General Fund. Detail of Sales and Use Tax Budget 2023 2024 Local Retail Sales & Use Tax Affordable Housing Tax Criminal Justice Natural Gas Use Tax $20,250,000 $128,000 775,000 130,000 $20,497,000 $128,000 800,000 130,000 Total Sales and Use Tax $21,283,000 $21,555,000 The sales tax rate in the City of Tukwila is 10.1% on retail goods, with an additional 0.3% on car sales to help pay for statewide transportation improvements. The chart below summarizes how the 10.1% tax collected is divided between various governmental entities. Sales Tax Distribution by Government Entity Percent Percent of Total Washington State City of Tukwila King County King County Criminal Justice Regional Transit Authority King County Transp. Benefit Area 6.50% 0.85% 0.25% 0.10% 1.50% 0.90% 64.36% 8.42% 2.48% 0.99% 14.85% 8.91% Total Sales Tax on $100 of Goods 10.10% 100.00% For the 2023-2024 biennium, the City's sales tax collection is projected to grow an average of 3% a year. 2020 was the first year of the pandemic and retail sales tax dropped 17% from the prior year due to state mandated business closures. For 2021-2022, the City experienced a rapid turnaround in sales tax collections once the governor lifted the stay-at-home mandate and sales tax revenue has returned to pre - pandemic levels. However, total sales tax growth has not increased at the same rate as inflation, which restricts the City's ability to continue to provide the same high-level of services our residential and business communities desire. 52 2023 - 2024 Biennial Budget City of Tukwila, Washington 5 25 20 15 10 F Retail Sales Tax 2020 Actual 2021 Actual 2022 Projection 2023 Budget 2024 Budget Property Tax (RCW 84.52) Property tax revenue is the City's second largest revenue source comprising approximately one-quarter of the total general fund ongoing revenue. It is used for general governmental operations including Police, Fire, Public Works, Parks, and administrative support. The City receives approximately one-fifth of the property taxes paid by Tukwila property owners. *Senior rate is $5.82 per $1,000 assessed value. Those qualifying for this rate are exempt from most voter approved levies. The City of Tukwila levied a tax rate of $2.72 per $1,000 assessed value for collection in 2022. The City receives less than a quarter of the property taxes paid in Tukwila. Most of the parcels in the City are also in the Tukwila School District. Almost 70% goes to the Tukwila School District, King County, and the State of Washington, with the remainder going to smaller taxing districts such as the Port of Seattle, Emergency Medical Services, etc. Property taxes are distributed to the following jurisdictions: 53 2022 Property Tax Levy Rate per $1,000 Assessed Valuation Government Agency Rate Percent of Total City of Tukwila $2.72 22.5% WA State $2.82 23.3% County $1.23 10.2% King County Library $0.33 2.7% Port of Seattle $0.11 0.9% Emergency Medical Service $0.25 2.1% Tukwila School District $4.22 34.9% Flood Control $0.08 0.7% Other $0.34 2.8% *Total $12.09 100% *Senior rate is $5.82 per $1,000 assessed value. Those qualifying for this rate are exempt from most voter approved levies. The City of Tukwila levied a tax rate of $2.72 per $1,000 assessed value for collection in 2022. The City receives less than a quarter of the property taxes paid in Tukwila. Most of the parcels in the City are also in the Tukwila School District. Almost 70% goes to the Tukwila School District, King County, and the State of Washington, with the remainder going to smaller taxing districts such as the Port of Seattle, Emergency Medical Services, etc. Property taxes are distributed to the following jurisdictions: 53 2023 - 2024 Biennial Budget City of Tukwila, Washington Property Tax by Jurisdiction Flood Control_ Tukwila School District $0.08 $4.22 1% 35% Other $0.34 3% City of Tukwila $2.72 22% Emergency Medical Service $0.25 2% WA State Port of Seattle— $2.82 $0.11 King County Library 23% 1% $0.33 y 3% $1.23 10% ■ City of Tukwila • WA State • County ■King County Library ■ Port of Seattle • Emergency Medical Service Tukwila School District 54 2023 - 2024 Biennial Budget City of Tukwila, Washington Utility Tax (RCW 82.16) The City implemented a 6% solid waste tax and 10% interfund utility tax in 2009 (originally 15%, reduced to 10% in 2010) which has since become the City's fourth largest tax revenue source. In 2019, the solid waste utility tax was increased to 11% effective November 1, 2019, and an additional increase, to 16%, effective July 1, 2020. The additional revenue has been dedicated to road maintenance and road related projects. This represents over 6% of the City's total ongoing revenue supporting the general fund in both years. The City of Tukwila has a 6% utility tax on cable, electricity, telephones, cellular phones, natural gas, and garbage. The interfund utility tax was set to expire at the end of 2021 but was extended through 2027 at the same rate. Detail of Utility Tax Budget Other Revenues In addition to the major revenue sources and other ongoing general fund revenue, the 2023-2024 biennial budget also includes one-time and brand-new revenue in the General Fund as follows: • Approximately $3.0 million in Business & Occupation taxes beginning in 2024. • Transfers in from Funds 302 and 305 for implementation of the ERP system and public safety debt repayment, respectively. • Rental income from leasing the UPS site beginning in November of 2023. The City purchased this site as a future location of Public Works shops, and the City is leasing out the property through April of 2025 when construction is complete. • Security related revenues are increasing based on anticipated reimbursable overtime in the Police Department. • New franchise fee with water district providing water services within the City of Tukwila. 55 2023 2024 Electric $ 1,700,000 $ 1,750,000 Gas 850,000 850,000 Solid Waste/Recycling 710,000 710,000 Cable 240,000 240,000 Telephone 800,000 750,000 Utility Taxes 4,300,000 4,300,000 Interfund Utilities 2,634,980 2,784,300 Total Utility Taxes $ 6,934,980 $ 7,084,300 Other Revenues In addition to the major revenue sources and other ongoing general fund revenue, the 2023-2024 biennial budget also includes one-time and brand-new revenue in the General Fund as follows: • Approximately $3.0 million in Business & Occupation taxes beginning in 2024. • Transfers in from Funds 302 and 305 for implementation of the ERP system and public safety debt repayment, respectively. • Rental income from leasing the UPS site beginning in November of 2023. The City purchased this site as a future location of Public Works shops, and the City is leasing out the property through April of 2025 when construction is complete. • Security related revenues are increasing based on anticipated reimbursable overtime in the Police Department. • New franchise fee with water district providing water services within the City of Tukwila. 55 2023 - 2024 Biennial Budget City of Tukwila, Washington Use of Fund Balance for 2023-2024 Biennium Because of expected financial adjustment that will come with the annexation to the Puget Sound Regional Fire Authority in 2025, the approach to the 2023-2024 biennium is that it is a "bridge" budget. While the City would not normally recommend the use of one-time funds for ongoing expenditures, for this biennium only, the use of prior year ending fund balance that is above the reserve policy requirements will be utilized to fund ongoing services in 2023 and 2024 as follows: Budget Gap to be Fund Balance Exceeding Filled With Prior Reserve Policy Year Fund Balance 2021 $ 4,100,902 2023 $ (3,916,634) 2022 2,167,824 2024 (2,432,184) Total $ 6,268,726 $ (6,348,818) These one-time ending fund balances will be utilized to close the budget gap in both 2023 and 2024. Ending fund balances for both 2023 and 2024 will meet the fund balance reserve policy requirement of 18% of prior year ongoing revenue. 56 2023 - 2024 Biennial Budget City of Tukwila, Washington 2023-2024 GENERAL FUND REVENUE General fund ongoing and one-time revenues are shown below: General Fund Revenues General Fund Revenues Actual Budget Percent change 2020 2021 Projected 2022 2022 2023 2024 Actual 2020-21 2021-22 Budget 2022-23 2023-24 Property Taxes $ 16,251,567 $ 17,124,167 $ 17,100,000 $ 17,300,000 $ 17,682,000 $ 18,124,000 5.4% -0.1% 2.2% 2.5% Retail Sales Tax 16,435,510 19,345,233 20,293,000 19,550,000 20,378,000 20,625,000 17.7% 4.9% 4.2% 1.2% Use Taxes 666,551 802,870 867,847 750,000 905,000 930,000 20.5% 8.1% 20.7% 2.8% Business & Occupartion Taxes - -- - - 3,000,000 - - - - Admissions Tax 208,353 539,690 815,571 750,000 850,000 875,000 159.0% 51.1% 13.3% 2.9% Utility Taxes 4,286,358 3,605,314 4,198,250 3,620,000 4,300,000 4,300,000 -15.9% 16.4% 18.8% 0.0% Interfund Utility Tax 2,153,573 2,322,420 2,327,128 2,447,700 2,634,980 2,784,300 7.8% 0.2% 7.7% 5.7% Gambling/Excise Taxes 2,682,681 4,367,189 5,004,204 3,791,000 4,665,700 4,665,700 62.8% 14.6% 23.1% 0.0% Total Taxes 42,684,593 48,106,884 50,606,001 48,208,700 51,415,680 55,304,000 12.7% 5.2% 6.7% 7.6% Business Licenses & Permits 4,356,217 3,204,915 3,121,106 3,320,000 3,230,000 3,230,000 -26.4% -2.6% -2.7% 0.0% Rental Housing License 50,483 55,495 47,962 52,000 41,000 45,000 9.9% -13.6% -21.2% 9.8% Building Permits and Fees 1,960,999 1,717,081 1,929,949 2,388,100 1,739,660 1,813,743 -12.4% 12.4% -27.2% 4.3% Frachise Fees 370,513 364,171 422,000 350,000 508,000 508,000 -1.7% 15.9% 45.1% 0.0% Total Licenses & Permits 6,738,212 5,341,662 5,521,016 6,110,100 5,518,660 5,596,743 -20.7% 3.4% -9.7% 1.4% Sales Tax Mitigation - 1,323,895 792,000 792,000 635,470 508,376 - -40.2% -19.8% -20.0% Seattle City Light Agreement 2,299,940 2,280,277 2,496,571 2,350,000 2,300,000 2,300,000 -0.9% 9.5% -2.1% 0.0% Grants 1,048,030 1,638,555 3,178,825 3,163,497 2,873,788 1,810,325 56.3% 94.0% -9.2% -37.0% State Entitlements 505,925 573,014 509,507 483,500 505,500 510,500 13.3% -11.1% 4.6% 1.0% Intergovernemental Revenue 559,209 536,719 596,906 585,607 628,804 654,000 -4.0% 11.2% 7.4% 4.0% Total Intergovernmental 4,413,103 6,352,460 7,573,809 7,374,604 6,943,562 5,783,201 43.9% 19.2% -5.8% -16.7% General Government 28,505 31,874 20,672 27,900 16,620 16,620 11.8% -35.1% -40.4% 0.0% Security 1,047,912 1,016,850 837,436 598,425 1,138,900 1,339,150 -3.0% -17.6% 90.3% 17.6% Transportation 3,441 1,320 633 44,000 20,000 20,000 -61.6% -52.0% -54.5% 0.0% Plan Check and Review Fees 766,000 600,680 688,806 991,100 794,268 832,481 -21.6% 14.7% -19.9% 4.8% Culture and Rec Fees 41,731 112,934 166,370 398,500 171,200 171,200 170.6% 47.3% -57.0% 0.0% Total Charges for Services 1,887,588 1,763,658 1,713,916 2,059,925 2,140,988 2,379,451 -6.6% -2.8% 3.9% 11.1% Total Fines and Penalties 177,094 290,708 510,661 576,925 760,475 754,275 64.2% 75.7% 31.8% -0.8% Interest Eamings 76,482 24,705 84,738 100,000 100,000 100,000 -67.7% 243.0% 0.0% 0.0% Rents and Concessions 138,525 136,488 213,835 372,500 335,570 1,035,570 -1.5% 56.7% -9.9% 208.6% Other Misc Revenue 702,511 475,192 398,169 356,466 178,155 125,650 -32.4% -16.2% -50.0% -29.5% Total Miscellaneous 917,518 636,385 696,742 828,966 613,725 1,261,220 -30.6% 9.5% -26.0% 105.5% Indirect Cost Allocation 2,637,289 2,661,382 2,687,997 2,687,997 2,822,397 2,963,517 0.9% 1.0% 5.0% 5.0% Total Ongoing Revenue 59,455,398 65,153,140 69,310,143 67,847,217 70,215,487 74,042,407 9.6% 6.4% 3.5% 5.5% Transfer in from Fund 302 400,000 786,184 2,553,951 3,186,000 300,000 200,000 96.5% 224.9% -90.6% -33.3% Transfer from Contingency 700,000 -- - - - -100.0% - - - Transfer in from Fund 303 - - - - 5,128 - - - - -100.0% Transfer in from Fund 305 - 1,068,817 2,171,467 2,171,467 1,319,019 1,317,849 - 103.2% -39.3% -0.1% Total One -Time Revenue 1,100,000 1,855,001 4,725,418 5,357,467 1,624,147 1,517,849 68.6% 154.7% -69.7% -6.5% Total Revenue $ 60,555,398 $ 67,008,140 $ 74,035,561 $ 73,204,684 $ 71,839,634 $ 75,560,256 10.7% 10.5% -1.9% 5.2% 57 2023 - 2024 Biennial Budget City of Tukwila, Washington 2023 General Fund Revenues All Other Revenue $22,048,954 Excise Taxes $4,665,700 Property Taxes $17,682,000 Interfund Utility Tax $2,634,980 Utility Taxes $4,430,000 Sales and Use Taxes $20,378,000 • Property Taxes • Sales and Use Taxes • Utility Taxes +.Interfund Utility Tax • Excise Taxes ■ AII Other Revenue 2024 General Fund Revenues All Other Revenue $24,931,256 - Property Taxes $18,124,000 Excise Taxes $4,665,700 Interfund Utility Tax $2,784,300 Utility Taxes $4,430,000 • Property Taxes • Sales and Use Taxes ■ Utility Taxes Interfund Utility Tax • Excise Taxes ■ AII Other Revenue Sales and Use Taxes $20,625,000 58 2023 - 2024 Biennial Budget City of Tukwila, Washington GENERAL FUND MAJOR EXPENDITURES The budget for each department within the general fund has been developed in support of the City's strategic goals and objectives. Department budgets experienced reductions from the prior biennium because of the pandemic, and this biennium the City worked toward engaging community feedback on maintaining and enhancing City services. Through these conversations, the following key initiatives for the 2023-2024 biennium were identified: 1. Teen, Youth & Senior Programs 2. Police and Public Safety 3. Fire and Emergency Medical Services 4. Communications and Community Engagement 5. Infrastructure Maintenance 6. Human Services and Rental Assistance General Fund Budget Change Discussion The priorities identified above will be achieved through the following department budget highlights: • A $600,000 investment in the City's parks system to enhance the user experience in parks around the City. • Fully funding the Police Department including filling positions that were previously frozen during the pandemic. • Enhanced fire services, including public education and social worker and nurse deployed on calls, when the City contracts with the Puget Sound Regional Fire Authority (PSRFA) beginning January 1, 2023. • Continued efforts to communicate and engage with the Tukwila community. • Improvements to infrastructure including neighborhood traffic calming program, new bridge into Allentown, and continued maintenance to utility infrastructure. • The City has had a robust response to supporting low-income community members impacted by COVID-related wage loss. This budget includes more funding specifically for this purpose and the general rental and utility assistance program, as well as ongoing support to organizations working in our community around housing, wellness, food security and support for independence. Additional changes in the General Fund include: • Revenues are identified by department for the first time. This enables the City to identify how much revenue each department generates. This will aid in determining changes in revenues when service levels are changed. • PERS retirement rates • Finance — a new 1.0 FTE Analyst position is budgeted in 2023 and an additional FTE in 2024 to manage the new Business & Occupation tax program. If this program is not approved by Council, the positions will be removed from the budget. Administrative Services — Most reductions that occurred in the 2021-2022 biennium remain in place with the following exceptions. The former Community Connectors Program renamed the Tukwila Community Leadership Initiative, eliminated during the last biennium, has been restored through Federal American Rescue Plan Act (ARPA) funds. The City Clerk's extra labor position that provides assistance on public records requests, also eliminated during the previous biennium, is restored here due to the additional 59 2023 - 2024 Biennial Budget City of Tukwila, Washington workload anticipated in public records with Fire and EMS services being contracted to the Puget Sound Regional Fire Authority. Additionally, funds from recaptured sales tax associated with House Bill 1406 for rental assistance are reflected in the Department's budget for the first time, along with associated expenditures. Parks & Recreation — The budget is based on the same program offerings as 2022 but does represent an increase in total budget due to rising inflation and minimum wage for extra labor. Additionally, the Recreation department will freeze 1 youth/teen specialist and a .75 FTE that supports the front desk. Community Development — The Planning division will continue to freeze 2 FTEs and the Building division continues to freeze 1 FTE. Technology Information Systems — One technician position will remain vacant in 2023-2024. Public Works — Three FTEs, including one engineer and 2 facilities positions remain frozen. Fire — Fire and Emergency Medical Services will be contracted with the Puget Sound Regional Fire Authority (PSRFA) and the Tukwila Fire Department will be absorbed into the PSRFA. This short-term contract will increase Fire and Emergency Medical Services in the Tukwila community and is anticipated to result in an annexation by 2025. With this contract, the general fund has experienced a significant shift in contracts for services, which has gone up, and salaries and benefits, which have been reduced by the contract with PSRFA. 60 2023 - 2024 Biennial Budget City of Tukwila, Washington General Fund Expenditures by Department *Effective January 1, 2023, the Fire Department will be contracted for services with Puget Sound Regional Fire Authority 61 Actual Budget Percent change Projected Department 2020 2021 2022 2022 2023 2024 2022-23 2023-24 City Council $ 351,396 $ 338,693 $ 362,120 $ 385,826 $ 384,889 $ 393,067 -0.2% 2.1% Mayor's Office 2,279,815 2,152,162 2,290,094 2,565,674 2,502,667 2,387,513 -2.5% -4.6% Administrative Services 4,750,627 5,007,114 5,926,361 5,868,567 5,676,494 5,601,624 -3.3% -1.3% Finance 2,402,140 2,434,453 3,149,482 3,347,587 3,868,642 4,016,792 15.6% 3.8% Parks & Recreation 4,265,068 4,214,920 4,554,459 4,951,747 5,109,489 5,416,469 3.2% 6.0% Community Development 3,278,006 3,910,495 4,157,656 4,662,089 4,672,315 4,873,781 0.2% 4.3% Court 1,292,626 1,209,940 1,596,100 1,597,482 1,741,340 1,859,399 9.0% 6.8% Police 17,645,772 17,884,963 19,150,306 19,813,041 22,746,443 24,141,961 14.8% 6.1% *Fire 12,850,658 13,471,379 14,527,343 14,297,033 14,790,120 15,541,684 3.4% 5.1% Public Works 6,342,068 6,540,104 6,648,497 7,403,007 7,574,986 7,994,806 2.3% 5.5% Non Departmental Expense 83,007 98,491 71,156 71,156 982,803 - 1281.2% -100.0% Departmental Total 55,541,184 57,262,715 62,433,575 64,963,209 70,050,190 72,227,096 7.8% 3.1% Transfers to other funds 4,862,449 5,644,523 9,434,162 9,619,291 5,706,078 5,765,345 -40.7% 1.0% General Fund Total $60,403,633 $ 62,907,238 $ 71,867,737 $74,582,500 $75,756,268 $77,992,440 1.6% 3.0% *Effective January 1, 2023, the Fire Department will be contracted for services with Puget Sound Regional Fire Authority 61 2023 - 2024 Biennial Budget City of Tukwila, Washington 2023 General Fund Expenditures by Department $14,790,1204 $7,574,986 $384,889 $2,502,667 $5,676,494 $3,868,642 $5,109,489 $22,746,443 $4,672,315 $1,741,340 ■ City Council • Mayor's Office • Administrative Services Finance Department • Parks & Recreation Department • Community Development (DuniCDy ■ cipal Court Police Department Fire Department Public Works Dept 2024 General Fund Expenditures by Department $15,541,684 $7,994,806 $393,067 $2,387,513 _$5,601,624 $4,016,792 $24,141,961 $5,416,469 $4,873,781 $1,859,399 • City Council • Mayor's Office Administrative Services Finance Department • Parks & Recreation Department • Communfty Development (DCD) • Municipal Court Police Department Fire Department Public Works Dept 62 2023 - 2024 Biennial Budget City of Tukwila, Washington General Fund Expenditure by Type General Fund Expenditures by Type 63 Actual Budget Percent change 2020 2021 Projected 2022 2022 2023 2024 2022-23 2023-24 Salaries $ 28,119,885 $ 27,887,462 $ 30,460,450 $ 32,802,451 $ 25,787,017 $ 27,964,721 -21.4% 8.4% Extra Labor 131,789 206,427 464,622 584,220 769,106 773,627 31.6% 0.6% Overtime 1,367,623 2,274,124 2,373,370 2,000,115 755,184 797,180 -622% 5.6% Holiday Pay 443,224 429,309 441,157 515,500 250,000 250,000 -51.5% 0.0% Total Wages 30,062,521 30,797,323 33,739,600 35,902,286 27,561,307 29,785,528 -232% 8.1% FICA 1,739,528 1,774,345 1,944,784 2,151,955 2,110,085 2,280,239 -1.9% 8.1% Pension-LEOFF 1,020,215 953,421 840,996 920,517 635,408 690,494 -31.0% 8.7% Pension-PERS/PSERS 1,662,169 1,518,973 1,475,859 1,494,905 1,744,920 1,891,079 16.7% 8.4% Industrial Insurance 859,956 892,567 733,117 876,892 586,182 617,060 -33.2% 5.3% Medical & Dental 6,486,004 6,901,878 7,500,577 7,551,216 5,748,434 5,771,171 -23.9% 0.4% Unemployment 93,070 45,019 35,036 - - - - - Uniform/Clothing 4,734 6,732 6,293 8,525 33,290 33,504 290.5% 0.6% Total Benefits 11,865,676 12,092,935 12,536,662 13,004,010 10,858,318 11,283,547 -16.5% 3.9% Office & Operating Supplies 567,124 668,303 652,344 890,636 678,334 569,751 -23.8% -16.0% Repairs & Maintenance Supplies 313,144 254,967 372,856 299,025 450,010 420,705 50.5% -6.5% Resale Supplies 235 - 141 10,000 2,500 2,580 -75.0% 3.2% Small Tools & Minor Equipment 133,261 107,173 68,685 41,250 213,203 228,078 416.9% 7.0% Technology Supplies 52,295 70,391 23,597 13,000 110,798 112,364 752.3% 1.4% Fleet Supplies 12,749 3,787 5,350 3,000 7,000 7,260 133.3% 3.7% Total Supplies 1,078,807 1,104,621 1,122,973 1,256,911 1,461,845 1,340,737 16.3% -8.3% Professional Services 2,882,614 3,051,164 4,298,542 4,052,630 3,477,823 3,101,328 -14.2% -10.8% Communication 481,591 448,927 523,555 458,739 440,528 446,392 -4.0% 1.3% Professional Developmeent 404,980 394,404 276,376 252,921 570,360 532,851 125.5% -6.6% Advertising 19,183 21,629 25,749 40,250 66,300 66,716 64.7% 0.6% Operating Rents & Leases 466,696 328,461 270,586 407,328 315,257 319,003 -22.6% 1.2% Equipment Replacement 83,007 98,491 71,156 71,156 982,803 - 1281.2% -100.0% Equip Operations & Maint 1,248,150 1,360,486 1,840,965 1,736,782 926,008 1,112,185 -46.7% 20.1% Technology Services 783,678 888,918 655,542 348,291 1,031,264 1,082,490 196.1% 5.0% Insurance 987,671 1,120,068 1,167,477 945,161 1,551,670 1,822,809 64.2% 17.5% Utilities 1,820,212 2,251,250 2,246,892 2,034,285 2,244,354 2,351,709 10.3% 4.8% Repairs and Maintenance 553,090 409,404 476,524 448,585 360,410 372,384 -19.7% 3.3% Miscellaneous 163,591 63,778 463,465 589,861 699,520 380,582 18.6% -45.6% Claims & Judgements 197,167 115,363 171,748 250,000 250,000 250,000 0.0% 0.0% Credit Card Fees 51,502 27,810 33,810 15,881 34,117 35,038 114.8% 2.7% Total Services 10,143,132 10,580,152 12,522,388 11,651,870 12,950,414 11,873,488 11.1% -8.3% SCORE Jail 1,069,946 1,276,212 959,124 1,087,076 1,005,192 1,055,452 -7.5% 5.0% Valley Communications 1,174,997 1,151,346 991,872 1,162,351 1,428,971 1,487,411 22.9% 4.1% Animal Control 113,507 99,017 144,700 144,700 119,182 125,142 -17.6% 5.0% Excise tax 27,104 24,603 31,904 24,005 29,261 29,271 21.9% 0.0% Contracted Fire services - - - - 14,215,700 14,926,520 - 5.0% Total Intergovernmental 2,385,554 2,551,178 2,127,600 2,418,132 16,798,306 17,623,796 594.7% 4.9% Machinery & Equipment 5,495 124,174 384,352 730,000 420,000 320,000 -42.5% -23.8% Other Improvements - 12,331 - - - - - - Total Capital 5,495 136,506 384,352 730,000 420,000 320,000 -42.5% -23.8% Total Dept. Expenditures 55,541,184 57,262,715 62,433,575 64,963,209 70,050,190 72,227,096 7.8% 3.1% Transfers - Debt Svc Funds 3,490,499 3,112,735 7,207,812 7,212,941 4,749,828 4,206,345 -34.1% -11.4% Transfers - Capital, Other 1,371,950 2,292,852 2,006,350 2,406,350 956,250 1,559,000 -60.3% 63.0% Transfer - Contingency - 238,936 220,000 - - - - - Total Expenditures $ 60,403,633 $ 62,907,238 $ 71,867,737 $ 74,582,500 $ 75,756,268 $ 77,992,440 1.6% 3.0% 63 2023 - 2024 Biennial Budget City of Tukwila, Washington 2023 General Fund Expenditures by Type Intergovernmental, 16,798,306 Capital Outlays, 420,000 Services, 12,950,414 Supplies, 1,461,845 Transfers -Out, 5,706,078 Salaries, 27,561,307 Benefits, 10,858,318 ■ Salaries ■ Benefits ■ Supplies Services ■ Intergovernmental ■ Capital Outlays Transfers -Out 2024 General Fund Expenditures by Type Intergovernmental, 17,623,796 Capital Outlays, 320,000 Transfers -Out, 5,765,345 Salaries, 29,785,528 Services, 11,873,488 Supplies, 1,340,737 Benefits, 11,283,547 ■ Salaries ■ Benefits Supplies Services ■ Intergovernmental ■ Capital Outlays Transfers -Out General Fund Programs by Tier Following is the list of programs included in the General Fund. The expenditures listed in Tier 5, not assigned to any program, include the contract for fire services and transfers out for debt service payments. 64 2023 - 2024 Biennial Budget City of Tukwila, Washington Tier 1 Tier 2 Tier 3 Tier 4 Not Assigned Programs by Tier $16,040 $16,912 $21:902 $6.847 $7,346 $12,072 $12:224 $0 $18,896 $19,019 $22,491 $5,000 $10000 $15,000 $20,000 $25,000 Thousands 2023 Budget •2024 Budget Program Description Tier Legally Required (Y/N) Type of Program FTE Allocation 2023 Budget FTE Allocation 2024 Budget Change 200 23 - 2024 Community Investment 1 N - Best Practice Community 7.563 1,953,885 7.838 1,966,626 0.65% Current Planning 1 Y - Federal/State Community 1.960 344,588 2.000 375,975 9.11% Emergency Prep & Response 1 Y - Federal/State Govemance 1.069 580,346 1.060 629,477 8.47% Equity 1 Y - Ordinance/Resolution Community 0.606 119,176 0.606 125,110 4.98% Govemmental & Regionl Affairs 1 Y - Federal/State Community 1.425 297,733 1.425 308,704 3.68% Legislative & Budget Oversight 1 Y - Federal/State Governance 5.950 257,550 5.950 263,281 2.22% Long -Range & Comprehensive Pln 1 Y - Federal/State Govemance 1.560 359,819 1.560 382,649 6.34% Police Patrol Services 1 Y - City Code Community 36.060 8,858,673 36.060 9,027,888 1.91% Projects & Capital Impr Mgmnt 1 N - Best Practice Community 2.765 1,565,850 2.815 2,099,284 34.07% Public Safety Plan 1 Y - City Code Governance 0.075 17,284 0.075 18,138 4.94% Sidewalks 1 Y - City Code Community 0.430 73,079 0.430 77,422 5.94% Snow & Ice Control 1 Y - City Code Community 0.880 134,622 0.880 143,321 6.46% Traffic Control Devices 1 Y - Federal/State Community 2.330 598,302 2.330 580,799 -2.93% Traffic Enf & Crash Invstgn Tm 1 Y - Federal/State Community 4.500 878,649 4.500 913,639 3.98% 1 - Total 67.173 16,039,557 67.529 16,912,312 5.44% 65 2023 - 2024 Biennial Budget City of Tukwila, Washington Program Description Tier Legally Required (Y/N) Type of Program FTE Allocation 2023 Budget FTE Allocation 2024 Budget %Change 2023 - 2024 Administration 2 Y - Federal/State Governance 19.609 5,072,836 19.879 5,558,958 9.58% Budget/CIP Development 2 Y - Federal/State Govemance 1.292 249,847 1.266 241,771 -3.23% Business & Develpmt Attr/Rtntn 2 N - Best Practice Community 0.395 304,124 0.395 118,506 -61.03% Business Application Services 2 Y - Federal/State Governance 0.280 107,157 0.280 109,548 2.23% Business System Mngmnt & Spprt 2 Y - Federal/State Govemance 0.580 171,050 0.580 176,922 3.43% City Policy Development 2 Y - Federal/State Govemance 0.700 171,001 0.700 178,826 4.58% Civil Senrice Recruit & Hiring 2 Y - Federal/State Govemance 1.970 570,885 1.970 561,211 -1.69% Code Enforcement 2 Y - City Code Community 3.210 495,987 3.210 518,412 4.52% Communications & Cmmnty Engmnt 2 N - Best Practice Community 11.560 2,167,320 11.870 2,302,177 6.22% Community Policing Team 2 N - Best Practice Community 4.920 944,629 4.920 973,842 3.09% Community Risk Reduction 2 Y - Ordinance/Resolution Community - 689,300 - 723,800 5.01% Construction Permit Rwv & Insp 2 Y - Federal/State Community 6.685 1,209,604 6.585 1,241,580 2.64% Council Agenda/Meeting Functns 2 Y - Federal/State Govemance 0.790 116,656 0.790 122,517 5.02% Council Legislative Support 2 Y - Federal/State Govemance 0.280 68,509 0.280 71,842 4.86% Critical Incident Response 2 N - Best Practice Community 1.650 395,535 1.650 394,697 -0.21% Cyber Secrty/Busnss Continuity 2 N - Best Practice Govemance 0.890 183,150 0.890 190,923 4.24% Data Analytics 2 N - Best Practice Govemance 0.152 31,101 0.152 32,539 4.62% Destination Development 2 N - Best Practice Community 0.030 5,865 0.030 6,160 5.04% Emergency Management Program 2 Y - Federal/State Community 2.000 391,841 2.000 412,537 5.28% End -User Infrastructure Svcs 2 Y - Federal/State Govemance 0.640 518,451 0.640 524,987 1.26% Environmental Stewardship 2 Y - Ordinance/Resolution Community 3.895 630,617 3.895 622,582 -1.27% Fin Rept & Anlys for Depts 2 Y - Federal/State Govemance 0.543 90,910 0.523 93,069 2.37% GIS 2 Y - City Code Govemance 0.273 75,384 0.273 83,457 10.71% Invstgtn of Felony and JuvCrrn 2 Y - City Code Community 11.400 2,210,176 11.400 2,264,505 2.46% Minor Structural Repairs 2 N - Best Practice Community 0.380 48,620 0.380 51,448 5.82% Narcotics & Human Traf Invstgt 2 N - Best Practice Community 6.300 1,260,917 6.300 1,273,478 1.00% Ordinance, Resolution&TMC Dev 2 Y - Federal/State Governance 1.225 199,466 1.225 209,395 4.98% Policy Development/Compliance 2 Y - Federal/State Governance 0.290 53,459 0.290 57,578 7.70% Pothole and Litter Control 2 N - Best Practice Community 0.350 1,100,637 0.350 1,155,174 4.96% Prosecution Services 2 Y - Federal/State Community 0.030 155,002 0.030 155,231 0.15% Public Defense Program 2 Y - Federal/State Community 0.100 447,422 0.100 448,184 0.17% Recruiting and Hiring 2 Y - City Code Govemance 0.840 151,825 0.840 157,801 3.94% Rental Housing 2 Y - City Code Community 1.225 161,589 1.225 169,516 4.91% Street Cleaning 2 Y - Ordinance/Resolution Community 0.780 636,270 0.780 425,982 -33.05% Street Lighting 2 Y - Ordinance/Resolution Community 2.100 642,245 2.100 679,648 5.82% Tourism Marketing 2 N - Best Practice Community 0.150 29,323 0.150 30,799 5.04% Video & Fiber 2 Y - City Code Community 0.800 143,081 0.800 151,611 5.96% 2 - Total 88.314 21,901,794 88.748 22,491,213 2.69% 66 2023 - 2024 Biennial Budget City of Tukwila, Washington Program Description Tier Legally Required (Y/N) Type of Program FTE Allocation2023 Budget FTE 2024 Budget %Change 2023 - 2024 Accounts Payable 3 Y - Federal/State Governance 1.779 292,689 1.681 289,772 -1.00% Acct Rec/Misc Billing/LID/etc. 3 Y - Federal/State Govemance 1.570 248,496 1.570 260,606 4.87% Animal Control 3 Y - City Code Community - 119,182 - 125,142 5.00% Benefit Plan Management 3 Y - Federal/State Governance 0.400 85,738 0.400 91,047 6.19% Boards/Commissions/Committees 3 Y - City Code Govemance 1.428 332,835 1.495 352,757 5.99% Business License Admin 3 Y - City Code Govemance 0.150 22,978 0.150 24,255 5.56% Capital Asset Accounting 3 Y - Federal/State Govemance 0.080 14,219 0.070 12,913 -9.18% City Attorney Services 3 Y - Federal/State Community 0.020 501,835 0.020 525,987 4.81% Classification & Compensation 3 Y - Ordinance/Resolution Govemance 0.220 191,836 0.220 44,915 -76.59% Digital Records Center 3 Y - Federal/State Govemance 0.970 176,300 0.970 182,968 3.78% Emergency Application Services 3 N - Best Practice Governance 0.192 30,420 0.192 31,921 4.94% Facility Rentals 3 N - No Mandate Community 0.525 141,559 0.525 147,477 4.18% Fin Report/ACFR/Audit/GL Admin 3 Y - Federal/State Govemance 1.054 354,143 0.998 369,822 4.43% Grants Admin & Accounting 3 Y - Federal/State Govemance 1.601 250,040 1.501 255,898 2.34% Health & Safety 3 Y - Federal/State Govemance 0.270 93,158 0.270 96,912 4.03% Homeless Encampment Response 3 N - Best Practice Community 0.175 44,374 0.175 46,618 5.06% Labor & Employee Relations 3 Y - Federal/State Govemance 0.440 90,505 0.440 96,626 6.76% Long -Range Fin Planning Model 3 Y - City Code Govemance 0.060 213,058 0.060 13,699 -93.57% Mandatory Training 3 Y - Federal/State Govemance 2.652 657,628 2.652 641,727 -2.42% Network Infrastructure Srvcs 3 N - Best Practice Govemance 0.490 192,340 0.490 196,988 2.42% Older Adult Services and Prgms 3 N - No Mandate Community 1.795 340,624 1.795 354,767 4.15% Park Restrooms Contract 3 N - Best Practice Community 0.010 81,510 0.010 83,976 3.03% Parks Facility Maintenance 3 N - Best Practice Community 1.568 195,095 1.568 211,652 8.49% Parks Maintenance 3 N - Best Practice Community 3.530 920,857 3.530 868,910 -5.64% Permit Intake, Issuance, Coord 3 Y - Federal/State Community 4.935 656,088 4.935 689,749 5.13% Police Support Operations 3 N - Best Practice Govemance 7.750 1,131,462 7.750 1,201,183 6.16% Preschool Services and Program 3 N - No Mandate Community 0.595 78,465 0.595 82,715 5.42% Professional Dev& Training 3 Y - Ordinance/Resolution Governance 3.532 835,107 3.387 840,277 0.62% Professional Standards 3 Y - Federal/State Govemance 1.560 301,860 1.560 323,553 7.19% Risk Management 3 Y - Federal/State Govemance 0.045 1,069,116 0.075 1,227,236 14.79% School Zone Safety Cameras 3 N - Best Practice Community 3.135 498,561 3.015 504,279 1.15% Streetscapes/Median Landscape 3 N - Best Practice Community 0.750 86,259 0.750 92,400 7.12% T1B Bus Stop/Streetscape 3 N - Best Practice Community 2.100 296,978 2.100 315,789 6.33% Trail Maintenance 3 N - Best Practice Community 0.613 68,209 0.613 74,310 8.94% Utility Billing 3 Y - Federal/State Govemance 1.838 285,988 1.838 332,998 16.44% Wellness & Adult Sncs & Prgms 3 N - No Mandate Community 1.050 330,472 1.050 342,810 3.73% Youth & Teen Srvcs and Prgms 3 N - No Mandate Community 2.040 841,928 2.040 869,555 3.28% 3 - Total 50.921 12,071,911 50.489 12,224,210 1.26% 67 2023 - 2024 Biennial Budget City of Tukwila, Washington Program Description Tier Legally Reuired (Y/N)Type of Program FTE Allocation 2023 Budget FTE Allocation 2024 Budget /Change 2023-2024 Case Management 4 Y - Federal/State Community 2.353 405,951 2.273 414,622 2.14% City Property Dev & Mngmnt 4 N - No Mandate Community 0.325 68,925 0.325 72,540 5.24% Court Interpreter Program 4 Y - Federal/State Community 0.297 71,660 0.297 73,864 3.08% Court Support Services 4 Y - Federal/State Community 1.645 228,700 1.417 209,797 -8.27% Debt Management 4 Y - Federal/State Govemance 0.063 13,398 0.083 19,236 43.58% Detention & Incarceration Svcs 4 Y - Federal/State Community 0.250 1,070,559 0.250 1,123,782 4.97% Essential Public Services 4 N - Best Practice Govemance 0.440 216,692 0.440 220,251 1.64% Evidence and Property Managmnt 4 Y - Federal/State Community 2.200 309,781 2.200 332,542 7.35% Facility Management & Improvmt 4 N - Best Practice Govemance 7.750 1,938,671 7.750 2,011,828 3.77% Graffiti, vandalism & garbage 4 N - Best Practice Community 1.498 197,218 1.498 223,223 13.19% Grounds Maint-City Facilities 4 N - No Mandate Governance 0.720 87,184 0.720 89,974 3.20% Indirect Cost Allocation Admin 4 Y - City Code Govemance 0.030 6,254 0.030 6,560 4.89% Invest/Cash Mngmnt/Reporting 4 Y - Ordinance/Resolution Governance 0.226 38,363 0.226 40,114 4.57% Lodging Tax Apl Oversight/Sprt 4 Y - City Code Community 0.085 15,918 0.085 16,701 4.92% Mobility Services 4 N - Best Practice Govemance 0.400 61,165 0.400 66,235 8.29% Payroll & Benefit Admin 4 Y - Federal/State Govemance 1.609 286,965 1.639 325,231 13.33% Public Record Req & Record Mgt 4 Y - Federal/State Community 8.978 1,151,218 8.838 1,192,875 3.62% Sales and Other Taxes 4 Y - Federal/State Govemance 1.524 251,404 2.564 451,131 79.44% Service Desk 4 N - Best Practice Govemance 2.123 335,243 2.123 356,826 6.44% Valley Ind. Investigative Team 4 N - Best Practice Community 0.520 91,808 0.520 98,805 7.62% 4 -Total 33.034 6,847,078 33.676 7,346,139 7.29% Not Assigned to any program na na - 18,895,928 - 19,018,565 0.65% 5 -Total - 18,895,928 - 19,018,565 0.65% Grand Total 239.441 75,756,268 240.441 77,992,440 2.95% 68 2023 - 2024 Biennial Budget City of Tukwila, Washington City Council Tukwila Residents City Council (7) Legislative Analyst (1) 69 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: City Council (01) FUND: General RESPONSIBLE MANAGER: Laurel Humphrey Description FUND NUMBER: 000 POSITION: Legislative Analyst The City Council is the legislative branch of the City government and is responsible for establishing policy through the passage of legislation, adoption of the biennial budget, approval of comprehensive plans and capital improvement programs, and other responsibilities as set forth by state law. Councilmembers also represent the City in regional, state, and federal intergovernmental affairs. Tukwila has a seven -member City Council, each elected at -large and serving a four-year term. 2021-2022 Accomplishments ♦ Participated on over 25 external and regional boards, committees, and commissions per year. ♦ Adopted a comprehensive update of City Council Rules of Procedure. ♦ Continued response to COVID-19 impacts through authorization of interim policies and American Rescue Plan Act funding allocations ♦ Successfully implemented virtual and hybrid Committee and Council meetings in accordance with State open meeting requirements. ♦ Recognized Juneteenth as an official holiday in the City of Tukwila. 2023-2024 Outcome Goals ♦ Set policies and support programs that are in alignment with the City's mission, vision, and strategic goals. Strategic Goal 4. ♦ Optimize the legislative process to monitor and discuss the implementation of strategic goals, budget priorities, and work plan items. Strategic Goal 4. ♦ Foster a welcoming and inclusive environment for civic engagement. Strategic Goal 5. ♦ Maximize opportunities to engage diverse cultures within Tukwila. Strategic Goal 5. ♦ Continue to review, improve, and document Council processes and methods. Strategic Goal 4. 2023-2024 Indicators of Success ♦ City legislation, policies, and budget are adopted as appropriate and reflective of strategic goals. ♦ All Councilmembers regularly participate in community and City sponsored events. ♦ Effective participation on external and regional boards, committees, and commissions. ♦ Council meetings are efficient, effective, and reflect responsiveness to the community. 70 2023 - 2024 Biennial Budget City of Tukwila, Washington Program Change Discussion The City Council's supplies and services budget includes minor reductions to better reflect current and anticipated needs. A small amount is restored for refreshments at in-person public meetings; this is not an addition but instead is moved over from services. City Council Professional Development is maintained at current levels and Media Subscriptions and Professional Services are reduced. Department Detail Program Descriptions The following programs are budgeted in the City Council: PROGRAM NAME PROGRAM DESCRIPTION Governmental Affairs & Regional Issues Liaise with other government and regional entities. Includes travel and registrations to regional, state, and national boards Legislative & Budget Oversight Study information and attend meetings to provide policy direction and budget authority for City services Administration General functions for standard operations of the department, including purchasing, timecards, budget development and oversight, culture, and internal communications, recruiting and hiring, employee supervision and performance evaluations. Communications & Community Engagement Fosters more inclusive public participation and relationship building. Ordinance, Resolution & TMC Dev Legislation creation and review, amending and repealing documents, ongoing TMC development, and significant department -led code changes. Professional Development & Training Development of operational and strategic knowledge and skills to support staff development and better outcomes for the community and organization. Public Record Req & Record Mgt Adherence to public records laws. Budget by Program Program Description Tier Legally Required (Y/N) Type of Program FTE 2023 Budget FTE 2024 Budget %Change 2023-2024 Governmental & Region! Affairs 1 Y - Federal/State Community 0.750 39,342 0.750 39,757 1.05% Legislative & Budget Oversight 1 Y - Federal/State Governance 5.950 257,550 5.950 263,281 2.23% 1 -Total 6.700 296,893 6.700 303,038 2.07% Administration 2 Y - Federal/State Governance 0.050 9,067 0.050 9,469 4.43% Communications & Cmmnty Engmnt 2 N - Best Practice Community 0.800 34,209 0.800 35,027 2.39% Ordinance, Resolution&TMC Dev 2 Y - Federal/State Governance 0.050 8,767 0.050 9,169 4.59% 2 - Total 0.900 52,042 0.900 53,666 3.12% Professional Dev& Training 3 Y - Ordinance/Resolution Govemance 0.370 30,692 0.370 30,859 0.54% 3 - Total 0.370 30,692 0.370 30,859 0.54% Public Record Req & Record Mgt 4 Y - Federal/State Community 0.030 5,262 0.030 5,504 4.60% 4 - Total 0.030 5,262 0.030 5,504 4.60% Grand Total 8.000 384,889 8.000 393,067 2.12% 71 2023 - 2024 Biennial Budget City of Tukwila, Washington Tier 1 Tier 2 Tier 3 Programs by Tier $297 Tier 4 $5 $6 $31 $31 $52 $54 $303 $0 $50 $100 $150 $200 $250 $300 $350 Thousands 2023 Budget ■2024 Budget Programs by Tier Programs are scored amongst four tiers with Tier 1 being the most directly connected and supportive of the City's strategic goals. Programs identified by Council fall into the top two tiers with 77% of the budget allocated to the top tier. Budget by Revenue & Expenditure Summary City Council Salaries & Wages 208,056 213,456 Actual 222,034 229,560 236,221 3.4% Budget Benefits Percent Change 2020 110,833 2021 Projected 2022 105,046 Adopted 2022 Proposed Proposed 2023 2024 Budget 2022-2023 2023-2024 Grant Revenues $ 1,481 $ 2,000 - $ - $ 0.0% - $ 385 - $ - 0.0% 0.0% Total Revenues & Transfers In 1,481 0.0% -- 14,075 10,200 5,000 - 15,000 - -9.1% - 0.0% 0.0% Salaries & Wages 208,056 213,456 219,552 222,034 229,560 236,221 3.4% 2.9% Benefits 107,845 107,048 110,833 110,292 103,529 105,046 -6.1% 1.5% Supplies 1,001 925 450 2,000 2,200 2,200 10.0% 0.0% Technology Supplies 385 - 20 - - - 0.0% 0.0% Professional Services 14,075 10,200 5,000 16,500 15,000 15,000 -9.1% 0.0% Communications 10,812 3,756 6,000 6,000 6,000 6,000 0.0% 0.0% Professional Development 7,770 2,616 20,000 28,000 28,000 28,000 0.0% 0.0% Technology Services - 35 66 - - - 0.0% 0.0% Other Expenses 1,452 657 200 1,000 600 600 -40.0% 0.0% Total Expenditures & Transfer Out $ 351,396 $ 338,693 $ 362,120 $ 385,826 $ 384,889 $ 393,067 -0.2% 2.1% Net General Fund Support 384,889 I 393,067 * Net General Fund Support equals the department's total expenditures and transfers out, less total revenues plus transfers in 72 2023 - 2024 Biennial Budget City of Tukwila, Washington Salary and Benefit Details City Council Position Description 2022 FTE 2023 FTE 2023 Budget Salaries Benefits i 2024 FTE 2024 Budget Salaries Benefits Councilmembers Legislative Analyst 7 1 7 1 $ 105,000 $ 53,477 124,560 50,052 7 1 $ 105,000 $ 53,598 131,221 51,448 Department Total 8 8 $ 229,560 $ 103,529 8 $ 236,221 $ 105,046 General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues CN001100-333219 Dept Of Treasury -Cares Act $ 1,481 $ - $ - $ - $ - $ - Total Operating Revenues 1,481 - - - - - Total Revenues FICA $ 1,481 $ - $ - $ - $ - $ - Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 CN001100-511000 Salaries $ 208,056 $ 213,456 $ 219,552 $ 222,034 $ 229,560 $ 236,221 Total Salaries & Wages 208,056 213,456 219,552 222,034 229,560 236,221 CN001100-521000 FICA 16,435 16,907 17,548 16,978 17,561 18,071 CN001100-523000 PERS 13,290 12,592 11,742 11,348 13,071 13,908 CN001100-524000 Industrial Insurance 2,614 4,138 2,250 2,706 2,753 2,890 CN001100-524050 Paid Family & Med Leave Prem 309 318 352 319 369 380 CN001100-525000 Medical, Dental, Life, Optical 12,530 878 949 949 434 456 CN001100-525097 Self -Insured Medical & Dental 62,667 72,215 77,992 77,992 69,341 69,341 Total Personnel Benefits 107,845 107,048 110,833 110,292 103,529 105,046 CN001100-531000 Supplies -General - 33 - - - - CN001100-531001 Office Supplies 848 826 300 2,000 2,000 2,000 CN001100-531005 Meeting Food 153 65 150 - 200 200 CN001100-536001 Computer peripherals 385 - 20 - - - Total Supplies 1,387 925 470 2,000 2,200 2,200 CN001100-541006 Consulting Services 14,075 10,200 5,000 16,500 15,000 15,000 CN001100-542001 Telephone/Alarm/Cell Service 10,812 3,756 6,000 6,000 6,000 6,000 CN001100-543000 Professional Development - 20 - - - - CN001100-543001 Memberships - (5) - - - - CN001100-543002 Registrations 1,104 1,759 5,000 8,000 8,000 8,000 CN001100-543003 Meals -Prof Dev related - - 333 - - - CN001100-543004 Airfare 2,154 610 2,248 - - - CN001100-543005 Mileage 19 - 181 - - - CN001100-543007 Hotel/Lodging 4,282 231 2,672 5,000 - - CN001100-543008 Ground Transp/Parking 211 - 239 - - - CN001100-543999 Other Prof Dev/Travel Expenses - - 9,325 15,000 20,000 20,000 CN001100-546004 Online Services -Subscriptions - 35 66 - - - CN001100-549009 Media Subscriptions 49 452 200 500 200 200 CN001100-549010 Business Meals (non Prof Dev) 1,403 205 - 500 400 400 Total Services & Passthrough Pmts 34,109 17,264 31,266 51,500 49,600 49,600 Total Expenditures $ 351,396 $ 338,693 $ 362,120 $ 385,826 $ 384,889 $ 393,067 73 2023 - 2024 Biennial Budget City of Tukwila, Washington This page intentionally left blank 74 2023 - 2024 Biennial Budget City of Tukwila, Washington Mayor's Office Mayor (1) City Administrator (1) Executive Coordinator (1) City Attorney's Office (Contract) Economic Development Administrator (1) Business Relations Manager (1) Position funded 50% General Fund 50% Lo ung Tax Fund 75 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Mayor (03) FUND: General RESPONSIBLE MANAGER: Allan Ekberg Description FUND NUMBER: 000 POSITION: Mayor The Mayor is the Chief Executive and Administrative Officer of the City, in charge of all departments and employees as set forth by RCW 35A.12.100. The Mayor has general supervision of the administration of all City government and all City interests. It is the Mayor's responsibility to prepare and submit to the City Council a proposed budget and to serve as the official and ceremonial head of the City. The Mayor is assisted with his duties by the City Administrator. The Mayor's Office encompasses Administration, the City Attorney's Office, and Economic Development. 2021-2022 Accomplishments of Outcome Goals ♦ Advanced City Strategic Goals and priorities through implementation of the 2021-22 Adopted Budget and Capital Improvement Plan. Strategic Goals 1, 2, 3, 4, & 5 ♦ Continued efforts to increase equity and social justice by funding trainings organized by the Equity Policy Implementation Committee and offered to City staff. Strategic Goals 2, 4, & 5 ♦ Continued ensuring the City's economic recovery from the COVID-19 pandemic by supporting the community and small businesses with information on resources such as federal grants and loans. Strategic Goals 3 & 5 ♦ Executed purchase and sale agreements to sell the former motels site on Tukwila International Boulevard to HealthPoint for a health and wellness facility, the former George Long shops property to King County for environmental restoration of the shoreline and flood protection, and the former Travelers Choice motel property. Strategic Goals 1, 3, & 5 ♦ Increased branding and marketing to foster a Tukwila identity and increase tourism by partnering and promoting positive city stories and events through the Experience Tukwila website, Facebook, Instagram, Linked -In and Twitter. Strategic Goals 3 & 5 2021-2022 Other Accomplishments ♦ Explored financial sustainability options for Fire Services by working with the Fire/EMS Community Advisory Committee which resulted in contracting with the Puget Sound Regional Fire Authority for Fire Services effective January 2023. Strategic Goals 1, 2, 4, & 5 ♦ Positioned the Tukwila Village Community Development Association for self-sufficiency by negotiating their lease and property management agreements for the Sullivan Center. Strategic Goals 1 & 2 ♦ Negotiated lease of UPS site to commercial tenant to generate revenue for City. Strategic Goal 4 Coordinated updates to the multi -family property tax exemption policy to encourage development of new, affordable, ownership housing in the Tukwila International Boulevard neighborhood. Strategic Goals 1 & 2 ♦ Started creating an Economic Development Plan for the City. Strategic Goals 1, 2, 3, & 5 76 2023 - 2024 Biennial Budget City of Tukwila, Washington 2023-2024 Outcome Goals ♦ Advance City Strategic Goals and priorities through implementation of the 2023-24 Adopted Budget and Capital Improvement Plan. Strategic Goals 1, 2, 3, 4, & 5 ♦ Continue efforts to increase equity and social justice through implementation of the City's Equity Policy and the goals outlined by the Equity Policy Implementation Committee. Strategic Goals 2,4,&5 ♦ Annexation into the Puget Sound Regional Fire Authority for Fire Services effective January 2025. Strategic Goals 1, 2, 4, & 5 ♦ Coordinate review of the multi -family property tax exemption policy to consider other neighborhoods. Strategic Goals 1 & 2 ♦ Sell or lease properties, such as the Longacres parcel, old Fire Station 51, and the former Newporter motel site to maximize city revenue and catalyze development. Strategic Goals 1, 3, & 5 Increase branding, marketing, and destination development to build Tukwila's identity and experience to increase tourism, development, and community pride. Strategic Goals 3 & 5 Implement strategies identified in the Economic Development Plan. Strategic Goals 1, 2, 3, & 5 2023-2024 Indicators of Success ♦ Puget Sound Regional Fire Authority annexation is approved by voters. Strategic Goals 1, 2, 4, & 5 ♦ The City Council affirms or adopts updates to the multi -family property tax exemption policy. Strategic Goals 1 & 2 ♦ City properties are sold or leased. Strategic Goals 1, 3, & 5 ♦ Tukwila's branding, marketing, and destination experiences increase. Strategic Goals 3 & 5 77 2023 - 2024 Biennial Budget City of Tukwila, Washington Program Change Discussion The Mayor's Office had minimal changes from the previous biennium. Several of the reductions that occurred in the last biennium remain in place. The SeeClickFix contract was restored with the use of Federal American Rescue Plan Act (ARPA) funds, as well as partial restoration of the Commute Trip Reduction and Employee Recognition programs. Memberships has a slight increase to account for the increase in annual dues for Association of Washington Cities, Sound Cities Association and the Puget Sound Regional Council as well as the mandated assessments for Puget Sound Clean Air and the Office of Minority and Women's Business Enterprises. Funds from Registrations have been reallocated to Travel. The Economic Development Division within the Mayor's Office had minimal changes from the previous biennium. The 23% reduction in extra labor, supplies, and services from the previous biennium remain in place. The unspent ARPA funds from the 2022 budget, which are dedicated to small business support, have been rolled into the 2023 budget. The City Attorney's budget maintains the contract for City Attorney Services at the same rate for 2023 and provides a 6% increase in 2024. With no increase in 2023, the city will work to use the attorneys time more efficiently which may impact availability on lower priority issues. The City Attorney's Office will continue to focus on ensuring compliance with applicable local, state, and federal laws and will collaborate with the City's risk pool to follow best practices for internal and external policy development. Department Detail Program Descriptions The following programs are budgeted in the Mayor's Office: PROGRAM NAME PROGRAM DESCRIPTION Emergency Preparation Response Emergency training' continuity of operations plans, developing backup systems. Community Investment Providing Tukwila community members with resources to improve quality of life and access to opportunities. Governmental Affairs & Regional Issues Liaise with other government and regional entities. Includes travel and registrations to regional, state, and national boards Prosecution Services Contracted Prosecuting Attorney services Administration General functions for standard operations of the department, including purchasing, timecards, budget development and oversight, culture and internal communications, recruiting and hiring, employee supervision and performance evaluations. Communications & Community Engagement Fosters more inclusive public participation and relationship building. City Policy Development Work on general City policies. Includes reviewing policy changes proposed by other departments, participating on policy development teams, and recommending policy changes. 78 2023 - 2024 Biennial Budget City of Tukwila, Washington Council Legislative Support Oversees and coordinates with city staff in preparation for City Council meetings; Provides information to Council for their deliberation. Supports and implements Council policy decisions. Environmental Stewardship Activities focused on environmental sustainability, such as Recycling, Transportation Demand Management, and environmental stewardship. Activities to benefit City of Tukwila residents include, community outreach and programs, grant -writing, and other supportive activities. Prosecution Services Contracted Prosecuting Attorney services Public Defense Program Oversight of the Public Defense Program, processing invoices, reports, complaints. Prepares annual program report. Applies for grant funds to support the program. Oversight of Office of Public Defense Grant funds. Prepares reports as required Business & Development Attraction/Retention Attracting businesses and developments to Tukwila. Building and maintaining relationships with businesses, including networking, providing general assistance, and helping businesses resolve issues related to the City. Destination Development Developing the City as a destination for tourism by investing in facilities and infrastructure. Tourism Marketing Program to attract visitors. City Attorney Services Contracted City Attorney services Professional Development & Training Development of operational and strategic knowledge and skills to support staff development and better outcomes for the community and organization. Boards/Commissions/ Committees Staffing, participating and other support for the successful development and administration of Board and Commission recruitment, trainings, and meetings. Includes assisting with appointments and monitoring terms of appointment and training requirements. Receive applications and compiles memo for Mayor, schedule interviews, as requested, maintains a roster with all appointees and expiration dates, send memos for approved appointment for city council agenda, issue press releases, send thank you, regrets and/or congratulations letters to residents Public Record Req & Record Mgt Adherence to public records laws. City Property Development & Management Coordinating management, development, and/or sale of select city owned properties including the following: HealthPoint Health & Wellness Center, Newporter Site, Tukwila Village, George Long Shops, Minkler Shops, Old Fire Station 51, and Longacres. Lodging Tax Application Oversight/Support Administrative oversight of committee business including funding requests. 79 2023 - 2024 Biennial Budget City of Tukwila, Washington Budget by Program Program Description Tier Legally Required (Y/N) Type of Program FTE Allocation 2023 Budget FTE Allocation 2024 Budget % Change 2023 • 2024 Emergency Prep & Response 1 Y - Federal/State Governance 0.045 9,378 0.045 9,839 4.92% Community Investment 1 N - Best Practice Community 0.025 20,213 0.025 20,409 0.97% Govemmental & Region! Affairs 1 Y - Federal/State Community 0.425 209,866 0.425 218,045 3.90% 1 - Total 0.495 239,457 0.495 248,293 3.69% Prosecution Services 2 Y - Federal/State Community 0.030 155,002 0.030 155,231 0.15% Administration 2 Y - Federal/State Govemance 0.950 242,799 0.950 252,761 4.10% Communications & Cmmnty Engmnt 2 N - Best Practice Community 0.565 137,291 0.565 142,920 4.10% City Policy Development 2 Y - Federal/State Govemance 0.700 171,001 0.700 178,826 4.58% Council Legislative Support 2 Y - Federal/State Govemance 0.280 68,509 0.280 71,842 4.87% Environmental Stewardship 2 Y - Ordinance/Resolution Community - 10,000 - 10,000 - Public Defense Program 2 Y - Federal/State Community 0.100 447,422 0.100 448,184 0.17% Business & Develpmt Attr/Rtntn 2 N - Best Practice Community 0.395 304,124 0.395 118,506 -61.03% Destination Development 2 N - Best Practice Community 0.030 5,865 0.030 6,160 5.03% Tourism Marketing 2 N - Best Practice Community 0.150 29,323 0.150 30,799 5.03% 2 - Total 3.200 1,571,336 3.200 1,415,228 -9.93% City Attomey Services 3 Y - Federal/State Community 0.020 501,835 0.020 525,987 4.81% Professional Dev& Training 3 Y - Ordinance/Resolution Govemance 0.250 84,309 0.250 86,920 3.10% Boards/Commissions/Committees 3 Y - City Code Governance 0.075 12,550 0.075 13,126 4.59% 3 - Total 0.345 598,694 0.345 626,033 4.57% Public Record Req & Record Mgt 4 Y - Federal/State Community 0.050 8,337 0.050 8,718 4.57% City Property Dev& Mngmnt 4 N - No Mandate Community 0.325 68,925 0.325 72,540 5.24% Lodging Tax Apl Oversight/Sprt 4 Y - City Code Community 0.085 15,918 0.085 16,701 4.92% 4 -Total 0.460 93,180 0.460 97,959 5.13% Grand Total 4.500 2,502,667 4.500 2,387,513 -4.60% Programs by Tier Programs are scored amongst four tiers with Tier 1 being the most directly connected and supportive of the City's strategic goals. Programs identified by the Mayor's Office fall into all four tiers with 72% of the budget allocated to Tiers 1 and 2. 80 2023 - 2024 Biennial Budget City of Tukwila, Washington Tier 1 Tier 2 Tier 3 Tier 4 Not Assigned $239 $248 Programs by Tier $93 $98 $0 $0 $599 $626 $1,415 $1,571 $0 $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 Thousands 2023 Budget ■ 2024 Budget Performance Measures PROGRAM PERFORMANCE MEASURE 2021 Actual 2022 Actual 2023 -COUNCIL 2024 Target GOAL Business & Dev Attraction/ Retention Businesses assisted by the Office of Economic Development 50 24 30 Strategic Goal 3 Lodging Tax Application Oversight/Support Lodging tax applications approved for funding 6 8 10 Strategic Goal 3 Tourism Marketing For respondents within the Puget Sound region, improve Tukwila's 2017 Net Promotor Score as a place to live (2017 score, -27) -15 Strategic Goal 5 Tourism Marketin g For respondents within the Puget Sound region, improve Tukwila's 2017 Net Promotor Score as a place to work (2017 score, +5) 10 Strategic Goal 5 Tourism Marketing For respondents within the Puget Sound region, improve Tukwila's 2017 Net Promotor Score as a place to visit (2017 score +20) 25 Strategic Goal 5 Communications & Community Engagement Increase number of followers across all Experience Tukwila social media platforms 2,533 3,040 20% increase Strategic Goal 5 81 Mayor 2023 - 2024 Biennial Budget City of Tukwila, Washington Budget by Revenue & Expenditure Summary Salaries & Wages 592,928 Actual 653,549 667,577 Budget 749,289 Percent Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Grant Revenues 107,857 125,631 30,000 232,500 227,500 37,500 -2.2% -83.5% Total Revenues & Transfers In 107,857 125,631 30,000 232,500 227,500 37,500 -2.2% -83.5% 2023 - 2024 Biennial Budget City of Tukwila, Washington Budget by Revenue & Expenditure Summary Salaries & Wages 592,928 616,670 653,549 667,577 711,108 749,289 6.5% 5.4% Benefits 220,373 219,169 219,614 228,960 226,607 234,577 -1.0% 3.5% Supplies 12,702 5,966 3,900 10,000 10,000 10,000 0.0% 0.0% Repair & Maintenance Supplies 1,369 26 - - - - 0.0% 0.0% Small Tools 458 - -- 358,992 - - 0.0% 0.0% Technology Supplies 1,567 - - - - - 0.0% 0.0% Fleet Supplies - - 100 - - - 0.0% 0.0% Professional Services 1,202,719 1,133,673 1,215,645 1,277,200 1,181,748 1,205,748 -7.5% 2.0% Communications 646 216 3,000 - 2,000 2,000 0.0% 0.0% Professional Development 89,149 94,975 96,937 103,800 106,571 110,681 2.7% 3.9% Advertising 718 4,500 1,000 - 12,750 12,750 0.0% 0.0% Rentals 4,481 4,379 1,300 4,700 - - -100.0% 0.0% Technology Services 18,116 16,239 210 - 772 772 0.0% 0.0% Repairs & Maintenance Services 12,882 9,548 22,437 22,437 18,010 18,595 -19.7% 3.2% Other Expenses 121,708 46,801 72,402 L 251,000 233,101 43,101 -7.1% -81.5% Total Expenditures & Transfer Out $ 2,279,815 $ 2,152,162 $ 2,290,094 $ 2,565,674 $ 2,502,667 $ 2,387,513 -2.5% -4.6% NET BUDGET (2,275,167) (2,350,013) Net budget equals the department's total revenues plus transfers in, less total expenditures and transfers out. Expenditures by Division Actual Budget Percent Change Projected Adopted Proposed Proposed 2020 2021 2022 2022 2023 2024 2022-2023 2023-2024 Mayor's Office Administration 1,283,332 1,187,305 1,226,978 1,259,603 1,321,407 1,356,021 7.7% 2.6% Economic Development 355,697 316,187 476,643 654,471 532,760 358,992 11.8% -32.6% Attorney Services 640,785 648,670 586,473 651,600 648,500 672,500 10.6% 3.7% Department Total $ 2,279,815 $ 2,152,162 $ 2,290,094 $ 2,565,674 $ 2,502,667 $ 2,387,513 9.3% -4.6% Expenditures by Type Actual Budget Percent Change Projected Adopted Proposed Proposed 2020 2021 2022 2022 2023 2024 2022-2023 2023-2024 Salaries & Wages 592,928 616,670 653,549 667,577 711,108 749,289 8.8% 5.4% Personnel Benefits 220,373 219,169 219,614 228,960 226,607 234,577 3.2% 3.5% Supplies 16,096 5,992 4,000 10,000 10,000 10,000 150.0% 0.0% Services 1,450,418 1,310,332 1,412,931 1,659,137 1,554,952 1,393,647 10.1% -10.4% Department Total $ 2,279,815 $ 2,152,162 $ 2,290,094 $ 2,565,674 $ 2,502,667 $ 2,387,513 9.3% -4.6% 82 2023 - 2024 Biennial Budget City of Tukwila, Washington Salaries and Benefits Detail Mayor Position Description 2022 FTE 2023 FTE 2023 Budget Salaries Benefits 2024 FTE 2024 Budget Salaries Benefits Mayor 1 1 $ 131,694 $ 44,053 1 $ 138,741 $ 45,527 City Administrator 1 1 215,892 67,078 1 227,292 69,456 Executive Assistant 1 1 117,936 48,802 1 124,236 50,122 Economic Development Administrator 1 1 176,820 44,044 1 186,588 46,074 Business Relations Manager 0.5 0.5 68,766 22,630 0.5 72,432 23,398 Department Total 4.5 4.5 $ 711,108 $ 226,607 4.5 $ 749,289 $ 234,577 83 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Mayor's Office (03) FUND: General RESPONSIBLE MANAGER: Allan Ekberg Description DIVISION: Administration FUND NUMBER: 000 POSITION: Mayor The Mayor is the Chief Executive and Administrative Officer of the City, in charge of all departments and employees as set forth by RCW 35A.12.100. The Mayor has general supervision of the administration of all City government and all City interests. It is the Mayor's responsibility to prepare and submit to the City Council a proposed budget and to serve as the official and ceremonial head of the City. The Mayor is assisted with his duties by the City Administrator. The Mayor's Office encompasses Administration, the City Attorney's Office, and Economic Development. Expenditure Summary Mayor - Administration Salaries & Wages 384,710 Actual 425,828 438,800 Budget 490,269 Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Grant Revenues 54,962 104,951 30,000 47,500 37,500 37,500 -21.1% 0.0% Total Revenues & Transfers In 54,962 104,951 30,000 47,500 37,500 37,500 -21.1% 0.0% Salaries & Wages 384,710 401,631 425,828 438,800 465,522 490,269 6.1% 5.3% Benefits 159,699 159,704 161,531 168,766 159,932 165,105 -5.2% 3.2% Supplies 11,466 2,741 3,750 9,000 9,000 9,000 0.0% 0.0% Small Tools 458 - - -- Dept Of Treasury -Cares Act - 0.0% 0.0% Technology Supplies 1,567 - - -- 5,830 - 0.0% 0.0% Professional Services 564,077 489,780 479,645 478,200 521,748 521,748 9.1% 0.0% Communications 646 216 2,000 - 2,000 2,000 0.0% 0.0% Professional Development 75,507 78,834 92,550 102,800 104,571 108,681 1.7% 3.9% Advertising 529 1,500 1,000 - 750 750 0.0% 0.0% Rentals 2,362 2,311 800 2,600 - - -100.0% 0.0% Technology Services 12,422 16,239 10 - 772 772 0.0% 0.0% Repairs & Maintenance Services 12,882 9,548 22,437 22,437 18,010 18,595 -19.7% 3.2% Other Expenses 57,009 24,801 37,427 37,000 39,101 39,101 5.7% 0.0% Total Expenditures & Transfer Ou $ 1,283,332 $ 1,187,305 $ 1,226,978 $ 1,259,603 $ 1,321,407 $ 1,356,021 4.9% 2.6% NET BUDGET (1,283,907)1 (1,318,521) Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues MR003100-333105 Child & Adult Care Food Prgrm $ 2,400 $ - $ - $ 7,500 $ - $ - MR003100-333215 Dept of Treasury-ARPA - 15,689 - 25,000 - - MR003100-333219 Dept Of Treasury -Cares Act 46,732 - - - - - MR003500-334012 Office of Pub Def Imprvmts 5,830 89,262 30,000 15,000 37,500 37,500 Total Operating Revenues 54,962 104,951 30,000 47,500 37,500 37,500 Total Revenues $ 54,962 $ 104,951 $ 30,000 $ 47,500 $ 37,500 $ 37,500 84 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenses GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 MR003100-511000 Salaries $ 384,710 $ 401,631 $ 425,828 $ 433,800 $ 465,522 $ 490,269 MR003100-512000 Extra Labor- - - 5,000 - - Total Salaries & Wages 384,710 401,631 425,828 438,800 465,522 490,269 MR003100-521000 FICA 26,619 27,592 32,022 33,544 35,612 37,506 MR003100-523000 PERS 49,150 46,210 43,125 43,003 48,851 51,963 MR003100-524000 Industrial Insurance 982 1,557 807 1,069 1,032 1,084 MR003100-524050 Paid Family & Med Leave Prem 508 521 766 621 748 784 MR003100-525000 Medical, Dental, Life, Optical 26,469 3,208 19,811 3,465 1,598 1,678 MR003100-525095 Kaiser Medical & Dental - - - - 19,142 19,142 MR003100-525097 Self -Insured Medical & Dental 55,970 80,615 65,000 87,064 52,948 52,948 Total Personnel Benefits 159,699 159,704 161,531 168,766 159,932 165,105 MR003100-531000 Supplies -General- - 100 5,000 - - MR003100-531001 Office Supplies 1,258 1,756 100 - 3,000 3,000 MR003100-531002 Printing Supplies 1,865 999 - - 1,000 1,000 MR003100-531003 Operating Supplies 161 - - - - - MR003100-531005 Meeting Food 1,951 - - - - - MR003100-531008 Employee Appreciation Supplies 6,230 7,502 3,500 4,000 4,000 4,000 MR003100-531013 Training Supplies - 588 50 - 1,000 1,000 MR003100-535003 Office Equipment 121 - - - - - MR003500-531000 Supplies -General - (8,104) - - - - MR003500-535000 Small Tool & Minor Equipment 337 - - - - - MR003500-536000 Technology Supplies 1,514 - - - - - MR003500-536001 Computer peripherals 54 - - - - Total Supplies 13,491 2,741 3,750 9,000 9,000 9,000 MR003100-541002 Attorney Services 39,000 32,500 - - - - MR003100-541004 Tukwila Scholarships 13,500 10,000 10,000 10,000 10,000 10,000 MR003100-541006 Consulting Services 14,975 - 38,050 - - - MR003100-541007 Contracted Services - - - 30,000 30,000 30,000 MR003100-541011 Instructors 19,000 - - - - - MR003100-541012 Translation & Interpretation - 972 500 - - - MR003100-541024 Government Affairs 40,079 12,000 28,250 51,000 51,000 51,000 MR003100-542001 Telephone/Alarm/Cell Service 451 186 2,000 - 2,000 2,000 MR003100-542003 City Wide Internet 195 30 - - - - MR003100-543001 Memberships 66,291 68,213 80,800 73,500 76,371 80,481 MR003100-543002 Registrations 3,875 9,366 5,000 14,800 8,200 8,200 MR003100-543003 Meals -Prof Dev related - - 200 - - - MR003100-543004 Airfare 728 397 1,700 - - - MR003100-543005 Mileage - - 200 - - - MR003100-543007 Hotel/Lodging 3,812 859 4,600 - - - MR003100-543008 Ground Transp/Parking 50 - - - - - MR003100-543009 Tuition/Coaching/Trainer 750 - - - - - MR003100-543999 Other Prof Dev/Travel Expenses - - 50 14,500 20,000 20,000 MR003100-544001 Legal & Public Notices 529 - 1,000- - - MR003100-544003 Sponsorships marketing - 1,500 - - 750 750 MR003100-545001 Copier Rental 2,362 2,311 800 2,600 - - MR003100-546001 Software Maintenance Contract 11,762 15,689 - - - - MR003100-546004 Online Services -Subscriptions - - 10 - 772 772 MR003100-548095 Fleet Operand Maint costs 12,882 9,548 22,437 22,437 18,010 18,595 MR003100-549000 Miscellaneous Expenses - - 1,000 - - - MR003100-549003 Commute Trip Reduction CTR 32,259 4,065 6,100 10,000 10,000 10,000 MR003100-549004 Employee Appreciation Svcs (1,800) 90 3,000 3,000 3,000 3,000 MR003100-549007 Excise Taxes & Other Assessmnt 19,502 14,633 20,000 20,000 19,501 19,501 MR003100-549009 Media Subscriptions 287 - - - - - MR003100-549010 Business Meals (non Prof Dev) 795 121 600 - 600 600 MR003500-541005 Public Defense 435,315 430,679 399,595 387,200 413,048 413,048 MR003500-541007 Contracted Services - - 1,500 - 13,200 13,200 MR003500-541012 Translation & Interpretation 2,208 3,629 1,750 - 4,500 4,500 MR003500-546001 Software Maintenance Contract - 550 - - - - MR003500-546004 Online Services -Subscriptions 660 - - - - - MR003500-549000 Miscellaneous Expenses - (375) - - - - MR003900-549007 Excise Taxes & Other Assessmnt 5,966 6,268 6,727 4,000 6,000 6,000 Total Services & Passthrough Pmts 725,433 623,230 635,869 643,037 686,952 691,647 Total Expenditures $ 1,283,332 $ 1,187,305 $ 1,226,978 $ 1,259,603 $ 1,321,407 $ 1,356,021 85 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Mayor (03) FUND: General RESPONSIBLE MANAGER: Derek Speck Description DIVISION: Economic Development FUND NUMBER: 000 POSITION: Econ. Dev. Administrator The Economic Development division of the Mayor's Office leads the City's business retention attraction and marketing efforts, facilitates commercial real estate development, and serves as a general liaison to the business community. The Division manages real estate related projects, urban renewal, tourism, and marketing. Expenditure Summary Mayor - Economic Development Salaries & Wages 208,218 Actual 227,721 228,777 Budget 259,020 Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Grant Revenues $ 52,895 $ 20,680 $ - $ 185,000 $ 190,000 $ - 2.7% -100.0% Total Revenues & Transfers In 52,895 20,680 - 185,000 190,000 - 2.7% -100.0% Salaries & Wages 208,218 215,039 227,721 228,777 245,586 259,020 7.3% 5.5°% Benefits 60,674 59,466 58,085 60,194 66,674 69,472 10.8% 4.2% Supplies 1,212 516 150 500 500 500 0.0% 0.0% Repair & Maintenance Supplies 1,369 26 -- MR003700-337090 - - 0.0% 0.0% Fleet Supplies - - 100 - - - 0.0% 0.0% Professional Services - - 150,000 150,000 12,000 12,000 -92.0% 0.0% Communications - - 1,000 - - - 0.0% 0.0% Professional Development 13,642 16,140 4,387 1,000 2,000 2,000 100.0% 0.0% Advertising 189 3,000 -- 12,000 12,000 0.0% 0.0% Technology Services 5,694 - 200 - - - 0.0% 0.0% Other Expenses 64,699 22,000 35,000 214,000 194,000 4,000 -9.3% -97.9% Total Expenditures & Transfer Ou $ 355,697 $ 316,187 $ 476,643 $ 654,471 $ 532,760 $ 358,992 -18.6% -32.6% NET BUDGET (342,760)1 (358,992) Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues MR003700-333215 Dept of Treasury-ARPA $ - $ 10,000 $ - $ 185,000 $ 190,000 $ - MR003700-333219 Dept Of Treasury -Cares Act 31,965 - - - - - MR003700-337090 Port Of Seattle -Economic Dev P 20,930 10,680 - - - - Total Operating Revenues 52,895 20,680 - 185,000 190,000 - Total Revenues $ 52,895 $ 20,680 $ - $ 185,000 $ 190,000 $ - 86 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenses GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 MR003700-511000 Salaries $ 204,288 $ 215,039 $ 227,721 $ 228,777 $ 245,586 $ 259,020 MR003700-512000 Extra Labor 3,930 - - - - - Total Salaries & Wages 208,218 215,039 227,721 228,777 245,586 259,020 MR003700-521000 FICA 15,185 15,537 17,023 17,488 18,787 19,815 MR003700-523000 PERS 26,259 24,886 23,194 22,387 25,772 27,453 MR003700-524000 Industrial Insurance 722 704 298 507 516 542 MR003700-524050 Paid Family & Med Leake Prem 296 295 366 323 395 414 MR003700-525000 Medical, Dental, Life, Optical 7,308 1,732 5,190 1,870 856 898 MR003700-525095 Kaiser Medical & Dental - - - - 9,632 9,632 MR003700-525097 Self -Insured Medical & Dental 9,905 16,313 12,015 17,619 10,717 10,717 MR003700-526000 Unemployment Compensation 1,000 - - - - - Total Personnel Benefits 60,674 59,466 58,085 60,194 66,674 69,472 MR003700-531000 Supplies -General - - - 500 - - MR003700-531001 Office Supplies 153 10 100 - 500 500 MR003700-531003 Operating Supplies 1,013 506 - - - - MR003700-531005 Meeting Food 45 - 50 - - - MR003700-532003 Safety Supplies 1,369 - - - - - MR003700-532007 Cleaning & Janitorial Supplies - 26 - - - MR003700-537001 Fuel - - 100 - - - Total Supplies 2,581 541 250 500 500 500 MR003700-541006 Consulting Services - - 150,000 150,000 12,000 12,000 MR003700-542001 Telephone/Alarm/Cell Service - - 1,000 - - - MR003700-543000 Professional Development (26) 51 - - - - MR003700-543001 Memberships 12,471 15,580 3,825 - 1,000 1,000 MR003700-543002 Registrations 758 482 512 - 1,000 1,000 MR003700-543004 Airfare 395 - - - - - MR003700-543007 Hotel/Lodging 8 - - - - - MR003700-543008 Ground Transp/Parking 36 28 50 - - - MR003700-543999 Other Prof Dev/Travel Expenses - - - 1,000 - - MR003700-544000 Advertising 189 - - - - - MR003700-544003 Sponsorships marketing - 3,000 - - 12,000 12,000 MR003700-546001 Software Maintenance Contract 5,694 - - - - - MR003700-546004 Online Services -Subscriptions - - 200 - - - MR003700-549000 Miscellaneous Expenses - - 10,000 10,000 - - MR003700-549014 Business Assistance & Support 64,699 22,000 25,000 204,000 194,000 4,000 Total Services & Passthrough Pmts 84,224 41,140 190,587 365,000 220,000 30,000 Total Expenditures $ 355,697 $ 316,187 $ 476,643 $ 654,471 $ 532,760 $ 358,992 87 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Mayor (03) FUND: General RESPONSIBLE MANAGER: Kari Sand Description DIVISION: Attorney FUND NUMBER: 000 POSITION: Contract City Attorney The mission and primary function of the City Attorney's Office is to provide legal advice and counsel to the City Administration and City Council, to prosecute persons cited into Tukwila Municipal Court, to defend the City against claims and litigation, and to approve legislative documents and contracts as to legal form. Expenditure Summary Mayor - City Attorney (contracted, Supplies 24 2,710 - Actual 500 500 0.0% 0.0% Budget 638,642 643,893 Change 649,000 2020 672,000 2021 Projected 2022 Rentals Adopted 2022 2,069 Proposed 2023 2,100- Proposed 2024 Budget 2022-2023 2023-2024 -100.0% 0.0% Other Expenses - - (25) - - - 0.0% 0.0% Total Expenditures & Transfer Ou $ 640,785 $ 648,670 Total Revenues & Transfers In $ $ 648,500 - $ -0.5% - $ - $ - - $ - - $ - 0.0% 0.0% Supplies 24 2,710 - 500 500 500 0.0% 0.0% Professional Services 638,642 643,893 586,000 649,000 648,000 672,000 -0.2% 0.0% Rentals 2,120 2,069 500 2,100- - -100.0% 0.0% Other Expenses - - (25) - - - 0.0% 0.0% Total Expenditures & Transfer Ou $ 640,785 $ 648,670 $ 586,473 $ 651,600 $ 648,500 $ 672,500 -0.5% 0.0% NET BUDGET (648,500)1 (672,500) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Expenses GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 MR003006-524000 Industrial Insurance $ (0) $ (1) $ (2) $ - $ - $ - Total Personnel Benefits (0) (1) (2) - - - MR003006-531000 Supplies -General - - - 500 - - MR003006-531001 Office Supplies - - - - 500 500 MR003006-531002 Printing Supplies 24 2,710 - - - - Total Supplies 24 2,710 - 500 500 500 MR003006-541000 Professional Services - - - 1,000 - - MR003006-541002 Attomey Services 304,650 396,000 396,000 396,000 396,000 420,000 MR003006-541014 Prosecution Services 132,000 150,000 150,000 150,000 150,000 150,000 MR003006-541027 Special Matters (legal) 201,993 97,893 40,000 102,000 102,000 102,000 MR003006-545001 Copier Rental 2,120 2,069 500 2,100 - - MR003006-549000 Miscellaneous Expenses - - (25) - - - Total Services & Passthrough Pmts 640,762 645,962 586,475 651,100 648,000 672,000 Total Expenditures $ 640,785 $ 648,670 $ 586,473 $ 651,600 $ 648,500 $ 672,500 88 2023 - 2024 Biennial Budget City of Tukwila, Washington Court Municipal Court Judge (1) Judicial Branch Administrator (1) ) Court Operations Supervisor (1) Court Operations Specialist (2) Court Operations Associate (2.75) Court Support Services Manager (1) Court Support Services Case Manager (1) Court Support Services Associate (1) 89 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Court (09) FUND: General RESPONSIBLE MANAGER: Kimberly Walden Description FUND NUMBER: 000 POSITION: Judge The primary function of the Municipal Court—under the jurisdiction of the appointed Judge—is to provide a forum by which infractions and misdemeanor/gross misdemeanor criminal offenses may be resolved. The Court handles all ordinance/statutory violations, and traffic infractions occurring within the Tukwila City limits. The objective is to make our City a better place to live through responsible and impartial administration of the laws designed to protect the public, while safeguarding the rights of individuals. 2021-2022 Accomplishments • Continued to lead and participate in the statewide review of legal financial obligations to change the long-term economic effects this has on the marginalized population. Strategic Goal 4. • Increased succession planning efforts to ensure the court's mission continues to grow. Strategic Goal 4. • Fully participated in the implementation of the City's new performance evaluation system. Strategic Goal 4. • Successful in creating streamlined, uniformed processes and forms which assists in creating consistency with neighboring courts, resulting in increased compliance with court orders. Strategic Goal 4. • Enhanced collaboration between court, public defender, prosecutor, and police for continued improved efficiencies between all parties. Strategic Goal 4. • Court -4 -Kids Mock Trial Program. Strategic Goal 2. • One of the first courts in the region to create hybrid hearings which allows for greater access to justice, and allows the court customer to participate in their hearings without having to take significant time from work, arrange for childcare, etc. Strategic Goal 4. 2023-2024 Outcome Goals • Explore the possibility of creating a Community Court with our judicial partners: SeaTac Municipal Court and Des Moines Municipal Court. A community court is an alternative problem -solving court. It differs from traditional court in that it seeks to identify and address the underlying challenges of court participants that may contribute to further criminal activity. The goal is to build stronger and safer neighborhoods and reduce recidivism. In addition, we will expand the Court Connection Center which is an integral component of Community Court. Currently the program provides emergency food, gently used clothing, and public transportation vouchers to court users. Collaboration with our justice partners will assist Tukwila Municipal Court with expanding the Court Connection Center program by partnering with additional local and regional service providers and connect court users and the community to these services. Tukwila's location on the Tukwila International Boulevard and access to public transportation will make these services more accessible to our community and neighboring communities while supporting the promotion of the Justice Center as a true community resource. Strategic Goal 2. 90 2023 - 2024 Biennial Budget City of Tukwila, Washington • Continue to be one of the leading courts in customer service and innovation in Washington State. Strategic Goal 4. • Expand court services by adding evening DV MRT Classes and Spanish DV MRT Classes. Moral Reconation Therapy (MRT) is an effective systematic, cognitive -behavioral approach that treats a wide range of issues including substance abuse, domestic violence, trauma, parenting, job skills, and other issues. In Tukwila our classes focus on domestic violence. Several years ago, we made the decision to provide this therapy in-house as a more affordable alternative to traditional DV treatment. We have seen much success with this program with the positive changes it makes in the participants' lives and the reduction in recidivism. Unfortunately, this program is not offered in Spanish in this region. We will change this by making DV MRT available to our Spanish speaking customers. In addition, we understand the need to offer evening sessions for those who work during the day. Strategic Goal 4. Program Change Discussion There are a few required changes to the court's budget. Some of the changes made are due to compliance with state court rules, legislative impacts, supporting additions and changes to local initiatives, as well as the increase cost of services. A few of the changes include: Court Education — Effective January 1, 2023, ARLJ 14 will go into effect requiring mandatory continuing court education for court administrators. While the court has always supported court education without the rule, this new rule now makes it a requirement. There is also ongoing mandatory judicial education for judges which the court continues to comply with, as well as necessary court education for all court personnel. Legislative Impacts — In February 2021, the Washington Supreme Court found that that the drug possession statute was unconstitutional. Courts are now required to review, dismiss, and vacate all drug possession charges. This will be a huge undertaking for the court including the prosecutor, public defender, and the Finance Department who will be responsible for refunding the individuals any payments made to the court in relation to these cases. Fortunately, the state legislature has designated state funding to reimburse local municipalities for incurred expenses for processing these vacations. At this time, we do not anticipate the need to increase FTEs, but we do anticipate an increase to our workload that may require overtime for which we have increased our overtime budget to cover this expense. Local Initiatives - In 2021 the school zone safety photo enforcement program went into effect. The initial program began with four photo enforcement cameras covering two intersections. To support this initiative, the council approved the addition of 2.25 FTEs. On Monday, September 26th, the council approved two additional cameras at another intersection as part of the school zone safety program. The court worked with the vendor in the initial implementation to create many efficiencies thus allowing the court to maintain our current staffing level to support the additional intersection. At the same time the council preliminarily approved adding automated traffic safety cameras for the purpose of improving safety around our local public parks. While the court does not anticipate the need to increase staffing, we do anticipate a substantial increase in traffic filings. It is the court's intent to support the park speed zone citations by increasing our overtime budget in lieu of increasing FTEs at this time. 91 2023 - 2024 Biennial Budget City of Tukwila, Washington Department Detail Program Descriptions The following programs are budgeted in Municipal Court: PROGRAM NAME PROGRAM DESCRIPTION Emergency Preparation Response Emergency training' continuity of operations plans, developing backup systems. Community Investment Providing Tukwila community members with resources to improve quality of life and access to opportunities. Administration General functions for standard operations of the department, including purchasing, timecards, budget development and oversight, culture, and internal communications, recruiting and hiring, employee supervision and performance evaluations. Communications & Community Engagement Fosters more inclusive public participation and relationship building. Professional Development & Training Development of operational and strategic knowledge and skills to support staff development and better outcomes for the community and organization. Mandatory Training Trainings required by Federal, State, Local laws and/or City of Tukwila organizational policy. Boards/Commissions/ Committees Staffing, participating and other support for the successful development and administration of Board and Commission recruitment, trainings, and meetings. Also includes assisting with appointments and monitoring terms of appointment and training requirements. Receive applications and compiles memo for Mayor, schedule interviews, as requested, maintains a roster with all appointees and expiration dates, send memos for approved appointment for city council agenda, issue press releases, send thank you, regrets and/or congratulations letters to residents Accounts Payable Process invoices for payment, review department coding and data input, issue 1099s. Review and post purchase card transactions School Zone Safety Cameras Program created to reduce speeding in school zones. Includes technology equipment, processing, and staffing for Police & the Court Risk Management Maintain adequate insurance coverage for liabilities, property, and employee errors & omissions. Review claims and file reports as needed Public Record Req & Record Mgt Adherence to public records laws. Case Management The constellation of court rules, business practices, culture, and governance, and staffing and technology infrastructure assembled to achieve the objectives of timely, cost-effective, and procedural fairness. Court Interpreter Program In compliance with RCW 2.43 the court provides AOC Certified Court Interpreters to all court customers for criminal and non -criminal hearings, mitigation and contested hearings, front counter assistance and Court Support Services. Court Support Services Court Support Services (known in the industry as Probation) is a multi -faceted program that enhances public safety by providing supervision for people convicted of misdemeanor offenses while increasing the chance of successful re-entry into the community through less -restrictive alternatives to jail, support and guidance for clients working on meeting court conditions, educational programming, provision of food, clothing, and hygiene items, and connections to community resources. 92 2023 - 2024 Biennial Budget City of Tukwila, Washington Budget by Program Program Description Tier Legally Required (Y/N) Type of Program FTE 2023 Budget FTE 2024 Budget %Change 2023 - 2024 Emergency Prep & Response 1 Y - Federal/State Governance 0.185 30,554 0.185 30,665 0.36% Community Investment 1 N - Best Practice Community 0.698 106,815 0.698 180,877 69.34% 1 -Total 0.882 137,369 0.882 211,542 54.00% Administration 2 Y - Federal/State Governance 0.513 111,312 0.513 119,764 7.59% Communications & Cmmnty Engmnt 2 N - Best Practice Community 1.003 161,099 1.003 229,810 42.65% 2 -Total 1.515 272,411 1.515 349,574 28.33% Professional Dev& Training 3 Y - Ordinance/Resolution Governance 0.633 140,121 0.633 128,066 -8.60% Mandatory Training 3 Y - Federal/State Governance 0.140 41,306 0.140 42,795 3.60% Boards/Commissions/Committees 3 Y - City Code Governance 0.273 65,458 0.273 53,134 -18.83% Accounts Payable 3 Y - Federal/State Governance - 1,000 - 1,000 - School Zone Safety Cameras 3 N - Best Practice Community 1.785 202,949 1.785 198,413 -2.24% Risk Management 3 Y - Federal/State Governance - 60,000 - 60,000 - 3 -Total 2.831 510,834 2.831 483,408 -5.37% Public Record Req & Record Mgt 4 Y - Federal/State Community 1.129 114,418 1.129 116,593 1.90% Case Management 4 Y - Federal/State Community 2.353 405,951 2.353 414,622 2.14% Court Interpreter Program 4 Y - Federal/State Community 0.297 71,660 0.297 73,864 3.08% Court Support Services 4 Y - Federal/State Community 1.645 228,700 1.645 209,797 -8.27% 4 - Tota I 5.423 820,729 5.423 814,876 -0.71% Grand Total 10.650 1,741,340 10.650 1,859,399 6.78% Programs by Tier Programs are scored amongst four tiers with Tier 1 being the most directly connected and supportive of the City's strategic goals. Programs identified by Court fall into all four tiers with 47% of the budget allocated to Tier 4. Tier 1 Tier 2 Tier 3 Tier 4 $137 $212 $272 Programs by Tier $350 $511 $483 $821 $815 $0 $100 $200 $300 $400 $500 $600 $700 $800 $900 Thousands 2023 Budget ■ 2024 Budget 93 2023 - 2024 Biennial Budget City of Tukwila, Washington Performance Measures PROGRAM PERFORMANCE MEASURE 2021 Actual 2022 Actual 2023 -COUNCIL 2024 Target GOAL School Zone Safety Cameras Process school zone safety camera infractions timely, taking into account individual's ability to pay fines * * 100% Strategic Goal 1 Professional Development & Training Court staff attend a minimum of two (2) training* courses annually Budget 2022-2023 2023-2024 * o 100/o Strategic Goal 4 Mandatory Training Applicable Court staff comply with mandatory* state training (GR26, ARLJ14) annually $ 2,000 * o 100 /o Strategic Goal 4 Court Support Services DVMRT training classes annually * * 300 Strategic Goal 2 Court Support Services Implement new evening DVMRT class 0.0% * End of 2023 Strategic Goal 2 Community Investment Engage with neighboring courts to establish a community court * * End of 2024 Strategic Goal 1 Budget by Revenue & Expenditure Summary Municipal Court Salaries & Wages 811,174 Actual 1,006,446 1,062,924 Budget 1,187,904 Percent Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Grant Revenues $ 24,292 $ 13,815 $ 9,659 $ 1,750 $ 2,000 $ 2,000 14.3% 0.0% General Government Revenue 8,419 18,432 10,670 10,300 15,120 15,120 46.8% 0.0% Security revenue 24,023 17,252 12,609 95,425 12,700 12,700 -86.7% 0.0% Fines and Penalties 116,603 78,661 245,020 257,925 248,475 242,275 -3.7% -2.5% Other Income 4,816 81 455 4,500 600 550 -86.7% -8.3% Investment earnings - 474 100 - - - 0.0% 0.0% Total Revenues & Transfers In 178,153 128,716 278,513 369,900 278,895 272,645 -24.6% -2.2% Salaries & Wages 811,174 750,397 1,006,446 1,062,924 1,095,956 1,187,904 3.1% 8.4% Benefits 357,620 326,694 431,335 336,722 385,497 404,063 14.5% 4.8% Supplies 7,456 13,338 10,279 20,200 20,600 21,645 2.0% 5.1% Repair & Maintenance Supplies 1,425 - 95 - - - 0.0% 0.0% Small Tools 5,734 6,162 - 500 1,500 1,500 200.0% 0.0% Technology Supplies 4,597 1,799 2,800 - 6,500 6,500 0.0% 0.0% Professional Services 58,217 71,602 97,140 107,680 127,000 127,020 17.9% 0.0% Communications 5,824 8,272 8,900 14,260 10,350 12,000 -27.4% 15.9% Professional Development 7,465 11,219 13,840 10,925 51,777 50,587 373.9% -2.3% Rentals 2,683 5,525 2,500 14,700 6,000 6,600 -59.2% 10.0% Technology Services 26,271 12,874 18,619 - 29,500 34,900 0.0% 18.3% Repairs & Maintenance Services 365 319 1,349 17,800 2,950 2,970 -83.4% 0.7% Other Expenses 3,796 1,739 2,799 11,771 3,710 3,710 -68.5% 0.0% Total Expenditures & Transfer Out $ 1,292,626 $ 1,209,940 $ 1,596,100 $ 1,597,482 $ 1,741,340 $ 1,859,399 9.0% 6.8% NET BUDGET (1,462,445)1 (1,586,754) * Net budget equals the department's total revenues plus transfers in, less total expenditures and transfers out. 94 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures by Division 2022 FTE Actual 2023 Budget Salaries Benefits 2024 FTE Budget Municipal Court Judge Percent Change 0.9 $ 158,003 $ 46,885 Projected Adopted Proposed Proposed 1 179,595 55,122 1 2020 2021 2022 2022 2023 2024 2022-2023 2023-2024 Court Administration $ 850,746 $ 867,866 $ 1,088,791 $ 1,046,957 $ 1,214,374 $ 1,289,034 11.5% 6.1% Muni Court -Probation 441,881 342,074 507,309 550,525 526,966 570,365 3.9% 8.2% Department Total $ 1,292,626 $ 1,209,940 $ 1,596,100 $ 1,597,482 $ 1,741,340 $ 1,859,399 9.1% 6.8% Expenditures by Type 2022 FTE Actual 2023 Budget Salaries Benefits 2024 FTE Budget Municipal Court Judge Percent Change 0.9 $ 158,003 $ 46,885 Projected Adopted Proposed Proposed 1 179,595 55,122 1 2020 2021 2022 2022 2023 2024 2022-2023 2023-2024 Salaries & Wages 811,174 750,397 1,006,446 1,062,924 1,095,956 1,187,904 8.9% 8.4% Personnel Benefits 357,620 326,694 431,335 336,722 385,497 404,063 -10.6% 4.8% Supplies 19,212 21,299 13,173 20,700 28,600 29,645 117.1% 3.7% Services 104,621 111,550 145,146 177,136 231,287 237,787 59.3% 2.8% Department Total $ 1,292,626 $ 1,209,940 $ 1,596,100 $ 1,597,482 $ 1,741,340 $ 1,859,399 9.1% 6.8% Salary and Benefit Details Municipal Court Position Description 2022 FTE 2023 FTE 2023 Budget Salaries Benefits 2024 FTE 2024 Budget Salaries Benefits Municipal Court Judge 0.9 0.9 $ 158,003 $ 46,885 0.9 $ 161,163 $ 47,647 Court Administrator 1 1 179,595 55,122 1 197,376 58,630 Court Operations Supervisor/Bailiff 2 2 169,850 72,255 2 179,280 74,249 Court Operations Assoc/Bailiff 1 1 96,053 47,422 1 106,872 49,555 Court Support Services Mgr./Probation 1 1 135,377 52,415 1 149,256 55,199 Court Support Services Case Manager 1 1 98,604 29,651 1 114,552 32,772 Court Operations Assoc/Admin Tech 3 3 207,516 71,920 3 225,756 75,610 Court Operations Assistant 0.75 0.75 50,958 9,827 0.75 53,649 10,401 Department Total 10.65 10.65 $ 1,095,956 $ 385,497 10.65 $ 1,187,904 $ 404,063 95 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code details Administration Division Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues MC009100-333219 Dept Of Treasury -Cares Act $ 17,809 $ - $ - $ - $ - $ - MC009100-334010 State Gmt-AOC Interpreter 5,890 13,815 9,164 1,750 2,000 2,000 MC009100-334011 State Grnt-LFO Interest 280 - - - - - MC009100-334035 State Agencies 313 - - - - - MC009100-337000 Gmts, Entitlmt & Oth pmts Gov - - 495 - - - MC009100-341320 Municipal Court Records Svcs 104 189 150 200 100 100 MC009100-341330 Court -Admin Fees (Warrants) 8,295 18,216 10,500 10,000 15,000 15,000 MC009100-341620 Municipal/District Court 20 26 20 100 20 20 MC009100-342100 Law Enforcement Svcs -Contract 1,133 252 - 80,000 - - MC009100-342330 Adult Probation Svc Chrg - - 12,000 - - - MC009100-342360 Housing/Monitoring Prisoners 1,080 859 600 200 500 500 MC009100-342370 Booking Fees 1,320 496 9 225 200 200 MC009100-352300 Proof Motor Vehicle Insurance 75 74 120 200 50 50 MC009100-353100 Traffic Infraction Penalties 78,634 39,437 25,000 50,000 25,000 20,000 MC009100-353700 Non -Traffic Infraction Penalty 5,822 2,392 1,000 2,700 1,200 1,000 MC009100-354000 Civil Parking Infraction Pnity 8,218 10,195 8,000 7,000 8,000 8,000 MC009100-354003 School Zone Camera Penalties - - 200,000 180,000 200,000 200,000 MC009100-355200 Driving Under Influence Fines 1,837 802 1,500 2,500 1,500 1,500 MC009100-355800 Other Crim Traffic Msdmnr Fine 5,357 4,848 3,500 8,500 5,500 5,000 MC009100-356900 Other Criminal Non-Traffc Fine 9,151 17,928 5,000 4,500 6,000 5,500 MC009100-357330 Public Defense Cost 7,402 2,985 900 2,500 1,200 1,200 MC009100-357350 Court Interpreter Cost 98 - - - - - MC009100-357390 Misc Court Cost Recoupments 10 - - 25 25 25 MC009100-361110 Investment Interest - 474 100 - - - MC009100-361190 Municipal Court Bank Svc Fee - (645) (21) - - - MC009100-361400 Interest on Receivables 4,462 705 476 4,500 600 550 MC009100-369900 Other Revenues 354 21 - - - - Total Operating Revenues 157,663 113,071 278,513 354,900 266,895 260,645 Total Revenues $ 157,663 $ 113,071 $ 278,513 $ 354,900 $ 266,895 $ 260,645 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 MC009100-511000 Salaries $ 533,381 $ 552,250 $ 717,366 $ 743,963 $ 773,187 $ 829,985 MC009100-513000 Overtime 65 - - 100 - - Total Salaries & Wages 533,446 552,250 717,366 744,063 773,187 829,985 MC009100-521000 FICA 38,988 40,522 54,472 37,689 59,149 63,494 MC009100-523000 PERS 67,801 64,011 73,530 52,758 81,137 87,969 MC009100-524000 Industrial Insurance 1,877 2,806 2,265 1,702 2,804 2,945 MC009100-524050 Paid Family & Med Leave Prem 741 792 1,216 678 1,242 1,328 MC009100-525000 Medical, Dental, Life, Optical 3,564 3,328 3,771 3,594 3,391 3,560 MC009100-525097 Self -Insured Medical & Dental 96,910 80,557 147,150 87,002 128,904 128,904 MC009100-526000 Unemployment Compensation 5,526 8,050 - - - - Total Personnel Benefits 215,407 200,066 282,405 183,423 276,628 288,199 96 2023 - 2024 Biennial Budget City of Tukwila, Washington MC009100-531000 Supplies -General - (31) - 15,000 - - MC009100-531001 Office Supplies 824 5,609 1,200 - 6,000 6,300 MC009100-531002 Printing Supplies 1,505 496 400 - 1,500 1,600 MC009100-531003 Operating Supplies 2,884 4,152 5,500 - 4,500 4,700 MC009100-531005 Meeting Food 644 246 250 - 500 500 MC009100-531008 Employee Appreciation Supplies 195 58 62 - 200 200 MC009100-531999 Other Supplies -general - - - - 200 210 MC009100-532002 Maintenance Supplies 81 - - - - - MC009100-532003 Safety Supplies 1,298 - 95 - - - MC009100-532007 Cleaning & Janitorial Supplies 46 - - - - - MC009100-535000 Small Tool & Minor Equipment - 2,955 - 500 - - MC009100-535003 Office Equipment 5,734 1,236 - - 1,500 1,500 MC009100-536001 Computer peripherals 4,597 1,799 2,300 - 2,500 2,500 MC009100-536999 Other Technology Supplies - - - - 1,500 1,500 Total Supplies 17,808 16,521 9,806 15,500 18,400 19,010 MC009100-541000 Professional Services - (6) - - - - MC009100-541007 Contracted Services 3,711 21,442 - 2,500 10,000 10,000 MC009100-541011 Instructors - - 20 - - - MC009100-541012 Translation & Interpretation 25,875 29,493 25,000 30,000 34,500 34,500 MC009100-541017 Security/Safety Svcs 7,987 - - - - - MC009100-541022 ProTem Judges 6,600 13,320 10,500 10,500 17,000 17,000 MC009100-542000 Communications 2,418 2,232 - 11,300 - - MC009100-542001 Telephone/Alarm/Cell Service 2,480 3,826 3,500 - 4,500 5,000 MC009100-542002 Postage/Shipping Costs 308 1,906 3,000 - 3,000 3,200 MC009100-542003 City Wide Internet 486 210 1,500 - 2,400 3,240 MC009100-542004 Printing & Binding Services - - 800 - - - MC009100-543000 Professional Development 425 1,350 - - - - MC009100-543001 Memberships 1,423 1,502 1,560 - 2,500 2,600 MC009100-543002 Registrations 1,057 4,240 1,005 - 7,500 7,700 MC009100-543003 Meals -Prof Dev related 27 - 95 - 5,500 5,000 MC009100-543004 Airfare - 307 3,077 - 5,500 5,500 MC009100-543005 Mileage - - - - 800 840 MC009100-543006 Certifications & Licenses 14 - - - - - MC009100-543007 Hotel/Lodging - - 2,450 - 10,000 8,500 MC009100-543008 Ground Transp/Parking - - 79 - 3,100 3,100 MC009100-543009 Tuition/Coaching/Trainer - - 1,980 - - - MC009100-543999 Other Prof Dev/Travel Expenses - - - 6,000 - - MC009100-545000 Operating Rentals & Leases 55 362 500 14,700 - - MC009100-545001 Copier Rental 2,628 2,578 2,000 - 3,000 3,300 MC009100-545004 Equipment Rental - 2,585 - - 3,000 3,300 MC009100-546001 Software Maintenance Contract 23,956 9,423 15,000 - 25,000 30,000 MC009100-546004 Online Services -Subscriptions 900 2,201 3,000 - 2,500 2,700 MC009100-548000 Repair & Maint Services - - - 17,500 - - MC009100-548001 Repair services 49 319 1,349 - 2,000 2,000 MC009100-548002 Maintenance Services 279 - - - 500 500 MC009100-548006 Uniform Cleaning/Repair 37 - - - - - MC009100-548999 Repair & Maint Services - - - - 150 150 MC009100-549000 Miscellaneous Expenses - 97 148 5,966- - MC009100-549001 Armor Car Service - - 1,100 - - - MC009100-549002 Credit Card Fees 1,118 1,002 - 3,000 1,500 1,500 MC009100-549007 Excise Taxes & Other Assessmnt - - 1 5 10 10 MC009100-549009 Media Subscriptions 2,199 - - - - - MC009100-549011 Witness & Juror Fees 53 640 50 2,500 1,200 1,200 MC009100-549012 Bank Fees - - 1,500 - 1,000 1,000 Total Services & Passthrough Pmts 84,085 99,029 79,213 103,971 146,160 151,840 Total Expenditures $ 850,746 $ 867,866 $ 1,088,791 $ 1,046,957 $ 1,214,374 $ 1,289,034 97 2023 - 2024 Biennial Budget City of Tukwila, Washington Probation Division Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues MC009300-342330 Adult Probation Svc Chrg $ 20,490 $ 15,645 $ - $ 15,000 $ 12,000 $ 12,000 Total Operating Revenues Extra Labor- 20,490 15,645 - 15,000 12,000 12,000 MC009300-513000 Overtime 72 - - 300 - - Total Revenues $ 20,490 $ 15,645 $ - $ 15,000 $ 12,000 $ 12,000 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 MC009300-511000 Salaries $ 277,656 $ 198,147 $ 289,080 $ 316,561 $ 322,770 $ 357,920 MC009300-512000 Extra Labor- - - 2,000 - - MC009300-513000 Overtime 72 - - 300 - - Total Salaries & Wages 277,728 198,147 289,080 318,861 322,770 357,920 MC009300-521000 FICA 20,154 14,328 21,822 24,410 24,692 27,381 MC009300-523000 PERS 23,364 9,355 8,472 19,825 9,317 9,975 MC009300-523001 PSERS 11,758 12,631 21,448 11,474 25,121 28,606 MC009300-524000 Industrial Insurance 907 1,055 643 1,041 860 903 MC009300-524050 Paid Family & Med Leave Prem 401 278 464 449 519 573 MC009300-525000 Medical, Dental, Life, Optical 2,014 3,039 3,280 3,283 1,304 1,369 MC009300-525097 Self -Insured Medical & Dental 83,614 85,942 92,800 92,817 47,056 47,056 Total Personnel Benefits 142,213 126,628 148,930 153,299 108,869 115,864 MC009300-531000 Supplies -General - (12) 149 5,200 - - MC009300-531001 Office Supplies 670 1,207 2,000 - 4,500 4,700 MC009300-531003 Operating Supplies 616 1,517 650 - 1,700 1,800 MC009300-531004 Event Food 119 - - - - - MC009300-531005 Meeting Food - 95 68 - 1,300 1,425 MC009300-531999 Other Supplies -general - - - - 200 210 MC009300-535000 Small Tool & Minor Equipment - 1,970 - - - - MC009300-536001 Computer peripherals - - 500 - 2,500 2,500 Total Supplies 1,404 4,778 3,367 5,200 10,200 10,635 MC009300-541000 Professional Services - - - 5,000 - - MC009300-541012 Translation & Interpretation - - 120 500 500 520 MC009300-541017 Security/Safety Svcs 12,484 3,392 58,000 58,680 60,000 60,000 MC009300-541022 ProTem Judges 1,560 3,960 3,500 500 5,000 5,000 MC009300-542000 Communications - - 100 2,960 - - MC009300-542002 Postage/Shipping Costs 32 8 - - 250 360 MC009300-542003 City Wide Internet 99 90 - - 200 200 MC009300-543000 Professional Development (148) - - - - - MC009300-543001 Memberships 130 90 80 425 1,000 1,000 MC009300-543002 Registrations 2,550 1,574 1,748 1,500 4,075 4,275 MC009300-543003 Meals -Prof Dev related 29 - 256 - 2,220 2,220 MC009300-543004 Airfare 805 197 198 - 3,600 3,600 MC009300-543005 Mileage - - 171 - 300 300 MC009300-543007 Hotel/Lodging 1,102 1,7621 1,142 - 4,282 4,482 MC009300-543008 Ground Transp/Parking 51 198 - - 1,400 1,470 MC009300-543999 Other Prof Dev/Travel Expenses - - - 3,000 - - MC009300-546001 Software Maintenance Contract 205 -- - - - 98 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 MC009300-546004 Online Services -Subscriptions 1,210 1,251 619 - 2,000 2,200 MC009300-548000 Repair & Maint Services - - - 300 - - MC009300-548999 Repair & Maint Services - - - - 300 320 MC009300-549000 Miscellaneous Expenses - - - 300 - - MC009300-549010 Business Meals (non Prof Dev) 426 - - - - - Total Services & Passthrough Pmts 20,536 12,520 65,933 73,165 85,127 85,947 Total Expenditures $ 441,881 $ 342,074 $ 507,309 $ 550,525 $ 526,966 $ 570,365 99 2023 - 2024 Biennial Budget City of Tukwila, Washington This page intentionally left blank 100 2023 - 2024 Biennial Budget City of Tukwila, Washington 1 Parks & Recreation yank & Rea. tat D'ectur (;I P&P Man age, Rc catl4n ;1) P&R Mariam - RustnetC Operatic ns (11 Head GO Pttrressional [1} Gal' Sepro11 Te:trnicran 12.5] (3p1.' Sas1:10o rt Assistant (.75J Ftscall S3eC1i1rtI (1) Youth &Teens Coordinator [I ) Recreitrcn SI peri rrte:nderst [1} Teen Prragram Spe€1ailst (1) Vomit! Recreation Specialist i.75) Recreation Volunteer oo driitor (1 Pre -School rogram Asslstan1 01] Wellness Crrar inator (1} mien flat (i} Senlprt Program Coordinator [1] Includes Foster Golf Staff Flro4Yt Deck Crorderatar (11 Facility Support Technician (i1 r ri Mz.r.nee oatcnarrr ,. 1 facArtvSrppori Technician [1] Golf Course Supervivar {1) Led tvialntenance Specialist 111 1 - Maintenance Speoiahst I21 Maintenance Worker (1.75) F Fleet Te¢rnl[Nn i11 Parks & Recreation FKSral Analyst (11 Green TUk14Yle & Ewents Special lst 1].) Lead Park Maintenance h interranoe Speclatist 12� 4 ry ainterlance Technician (p drtalntertance Worker (2.25} 101 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Recreation (07) FUND: General RESPONSIBLE MANAGER: Pete Mayer Description FUND NUMBER: 000 POSITION: Interim Parks & Recreation Director The mission of the Parks and Recreation Department is to enhance the quality of life for residents, businesses, and visitors through a quality system of public spaces, programs and events that enhance and promote opportunities for health and fitness, personal growth, relaxation, community connection, civic engagement, and environmental stewardship. 2021-2022 Accomplishments • Implemented the Utility Box Art Program, Baker Blvd Street & Sidewalk installations, Riverton Creek Art project, and Arts in the Park project in accordance with the Tukwila Municipal Arts Plan. Strategic Plan Goals 1 & 5. PROS Goals 2. • Supported the Teen & Senior Center project, helping gather 187 community responses for the community engagement siting survey, assisted in completion of the Predesign Report Part 1, and facilitated multiple community meetings for siting and programming feedback. Strategic Plan Goals 1, 2, 3, 4 & 5. PROS Plan Goals 1, 2, 3, 4 & 5. • 2022 Tukwila Pond Master Plan adopted by City Council. Strategic Plan Goal 1. PROS Plan Goals 1, 2 & 5. • Applied and received grants to support existing and new programs including Veteran, Senior, Human Services Levy funding for Senior programs ($115.4k); Kaleidoscope Play & Learn ($30k); Wellness Hub creation for nutrition ($90k), and funding to support youth sports, summer feeding and activities ($281.4k). Strategic Plan Goals 1 & 2. PROS Plan Goals 3, 4 & 5. • Provided a variety of free or low-cost recreational services and programs to Tukwila residents in response to negative impacts of COVID-19. Reducing economic barriers to program access, resulted in 100% resident participation in youth summer camps, and expanded participation in other community recreation programs. Strategic Plan Goal 2. PROS Plan Goals 4 & 6. • Utilized the Senior and Older Adult Recreation, Leisure, and Services Needs Assessment to guide development and implementation of services, programs, and events. Over 600 unique users participated in senior programs in 2021-22. Strategic Plan Goals 2, 4 & 5. PROS Plan Goals 3, 4&5. • 6.4% budget reductions as directed. Strategic Plan Goal 4. • Modified existing service levels to parks and trail system to accommodate landscape maintenance at new Public Safety Plan facilities (TJC, FS51, FS52) within the current budget. Strategic Plan Goal 4. PROS Plan Goals 4 & 5. • Added new amenities and updated park amenities at several park locations including resurfacing and striping tennis courts (Crystal Springs, Tukwila Park), adding sport court (Joseph Foster Memorial Park), resurfacing of trails (Interurban & Green River), replaced gazebo (Tukwila Park), demolition and clearing of new shoreline park property (S. 116th). Strategic Plan Goal 1. PROS Plan Goals 1 & 5. • Increased partnerships in the local community. In collaboration with local businesses, STEAM activities were provided to youth participants. Other partnerships provided funding for youth activities. Strategic Plan Goals 2, 3 & 5. 102 2023 - 2024 Biennial Budget City of Tukwila, Washington 2023-2024 Outcome Goals • Integrated art throughout the city, guided by the Tukwila Municipal Arts Plan. Strategic Plan Goals 1 & 5. PROS Goals 2. • Offer flexible recreational programming that responds to current trends and community desires. Strategic Plan Goals 1 & 5. PROS Goals 2, 3, 4 & 5. • Expand program options through enhanced partnerships with businesses and organizations, through volunteerism, and seeking out grant opportunities. Strategic Plan Goals 1 & 5. PROS Goals 2, 3, 4 & 5. • Involve the community, including expected users and neighborhood residents, in capital project planning and program planning and implementation. Strategic Plan Goals 1 & 5. PROS Goals 2,3,4&5. • Maintain parks and public spaces so that they are safe, clean, and welcoming. Strategic Plan Goals 1 & 5. PROS Goals 1, 2, 5 & 6. 2023-2024 Indicators of Success • Expanded cultural and art opportunities throughout Tukwila. • Increased access to parks. • Receive grants to supplement programs and events. • Develop partnerships to assist with the provision of recreational programs and services. • Utilize PROS Plan to develop 2023-2024 programs. • Utilize Senior and Older Adult Recreation, Leisure, and Services Plan to develop 2023-2024 programs and services. • Incorporate new parks and facilities into the appropriate level of service model. Program Change Discussion The Recreation Budget represents a status quo bridge from the 2021-22 budget. The budget was reduced for 2021-22 due to the impacts from COVID-19. This resulted in numerous program and event reductions. Some of those reductions include elimination of Adult Volleyball, youth basketball league, and Touch -a -Truck. Other programs were reduced including the afterschool program, Camp Tukwilly and community access to wellness opportunities. This budget is based on the same program offerings in 2021-22 but does represent an increase in budget need due to the rising inflation and minimum wage for extra labor. To help balance the budget, Recreation has 1.75 FTE that will be frozen for the biennium. This reduction will include a 1 FTE Youth/Teen Rec Specialist and a .75 FTE Front Desk/Facility Support Administrative Technician. The Parks budget also represents continuation of the 2021-22 budget while allowing for increases due to inflationary pressure. Reductions in maintenance service levels and utility usage remain due to budget reductions from past bienniums. Reduced service level impacts in the parks include: grass will grow longer prior to being mowed, weed removal will be less frequent, tree and bush trimming frequencies will be reduced by half, response times for graffiti removal and emergency repairs will be longer and scheduled maintenance items, like painting benches will be delayed or eliminated. Utilities' reduction is one area that will make a noticeable impact too: the spray park will operate for fewer hours and only 1/3rd of the parks will be watered causing brown grass, potentially plant material loss and additional weed growth. To account for inflation in prices for fuel and supplies, seasonal staff reductions impact the overall ability to respond to trash, vandalism, preventative maintenance, and emergency repairs. 103 2023 - 2024 Biennial Budget City of Tukwila, Washington Green Tukwila's budget allows the program to maintain services at current levels and enter Phase II of restoration at established sites throughout the city, allowing volunteers and partners to maintain their vital work in environmental stewardship and restoration. Inflationary pressure necessitated any increased budget requests, preventing expanded service offerings from being realized. Department Detail Program Descriptions The following programs are budgeted in Parks and Recreation: PROGRAM NAME PROGRAM DESCRIPTION Emergency Preparation Response Emergency training, continuity of operations plans, developing backup systems. Projects & Capital lmpr Mgmnt Planning and executing community infrastructure investment Administration General functions for standard operations of the department, including purchasing, timecards, budget development and oversight, culture, and internal communications, recruiting and hiring, employee supervision and performance evaluations. Communications & Community Engagement Fosters more inclusive public participation and relationship building. Environmental Stewardship Activities focused on environmental sustainability, such as Recycling, Transportation Demand Management, and environmental stewardship. Activities to benefit City of Tukwila residents include, community outreach and programs, grant -writing, and other supportive activities. Boards/Commissions/ Committees Staffing, participating and other support for the successful development and administration of Board and Commission recruitment, trainings, and meetings. Also includes assisting with appointments and monitoring terms of appointment and training requirements. Receive applications and compiles memo for Mayor, schedule interviews, as requested, maintains a roster with all appointees and expiration dates, send memos for approved appointment for city council agenda, issue press releases, send thank you, regrets and/or congratulations letters to residents Facility Rentals Schedule use of over 20 rental facilities throughout the Parks and Recreation system: including the Community Center, picnic shelters, ball fields, and rental services (equipment rental) Homeless Encampment Response Maintenance and cleanup of identified homeless encampment sites within the city Mandatory Training Trainings required by Federal, State, Local laws and/or City of Tukwila organizational policy. Older Adult Services and Prgms Services and programs for senior adults ages 50 and above Park Restrooms Contract Contracted services for restroom closures at city parks Parks Facility Maintenance Facility maintenance at Tukwila Community Center 104 6.74% 5.27% 6.01% 2023 - 2024 Biennial Budget City of Tukwila, Washington Parks Maintenance Landscape maintenance at city parks Preschool Services and Program Implement play -based preschool programming for ages 3 to 5 Professional Development & Training Development of operational and strategic knowledge and skills to support staff development and better outcomes for the community and organization. Trail Maintenance Landscape maintenance at city numbered trails, Green River Trail, and Interurban Trail Wellness & Adult Srvcs & Prgms Fitness memberships and classes offered for ages 13+ and adult sport activities Youth & Teen Srvcs and Prgms Programming and activities for youth ages 5-18 Graffiti, Vandalism & garbage Clean up trash and destruction of public parks and city facilities Grounds Maint-City Facilities Landscape maintenance of city hall campus, Tukwila Justice Center, and fire stations Public Record Req & Record Mgt Adherence to public records laws. Budget by Program Program Description Tier Legally Required (Y/N) Type of Program FTE Allocation 2023 Budget FTE Allocation 2024 Budget % Change 2023-2024 Emergency Prep & Response Projects & Capital Impr Mgmnt 1 - Total 1 Y - Federal/State 1 N - Best Practice Governance Community 0.495 0.575 1.070 81,651 120,452 202,103 0.495 0.575 1.070 87,331 126,657 213,988 6.96% 5.15% 5.88% Administration 2 Y - Federal/State Governance 4.790 880,672 4.790 945,127 7.32% Communications & Cmmnty Engmnt 2 N - Best Practice Community 3.008 531,817 3.008 564,900 6.22% Environmental Stewardship 2 Y - Ordinance/Resolution Community 0.800 128,609 0.800 134,991 4.96% 2 - Total 8.598 1,541,098 Board s/Commissions/Committees 3 Y - City Code Governance 0.110 33,122 8.598 1,645,018 0.110 34,538 4.28% Facility Rentals 3 N - No Mandate Community 0.525 141,559 0.525 147,477 4.18% Homeless Encampment Response 3 N - Best Practice Community 0.175 44,374 0.175 46,618 5.06% Mandatory Training 3 Y - Federal/State Governance 0.167 24,163 0.167 25,941 7.36% Older Adult Services and Prgms 3 N - No Mandate Community 1.795 340,624 1.795 354,767 4.15% Park Restrooms Contract 3 N - Best Practice Community 0.010 81,510 0.010 83,976 3.03% Parks Facility Maintenance 3 N - Best Practice Community 1.568 195,095 1.568 211,652 8.49% Parks Maintenance 3 N - Best Practice Community 3.530 807,275 3.530 868,910 7.63% Preschool Services and Program 3 N - No Mandate Community 0.595 78,465 0.595 82,715 5.42% Professional Dev & Training 3 Y - Ordinance/Resolution Governance 0.318 78,174 0.318 83,349 6.62% Trail Maintenance 3 N - Best Practice Community 0.613 68,209 0.613 74,310 8.94% Wellness & Adult Srvcs & Prgms 3 N - No Mandate Community 1.050 330,472 1.050 342,810 3.73% Youth & Teen Srvcs and Prgms 3 N - No Mandate Community 2.040 841,928 3 - Total 12.495 3,064,970 2.040 869,555 3.28% 12.495 3,226,618 Graffiti, vandalism & garbage 4 N - Best Practice Community 1.498 197,218 1.498 223,223 13.19% Grounds Maint-City Facilities 4 N - No Mandate Governance 0.720 87,184 0.720 89,974 3.20% Public Record Req & Record Mgt 4 Y - Federal/State Community 0.120 16,916 0.120 17,647 4.32% 4 - Total 2.338 301,318 2.338 330,844 9.80% Grand Total 24.500 5,109,489 24.500 5,416,469 105 2023 - 2024 Biennial Budget City of Tukwila, Washington Programs by Tier Programs are scored amongst four tiers with Tier 1 being the most directly connected and supportive of the City's strategic goals. Programs identified by Parks & Recreation fall into all four tiers with 30% of the budget allocated to Tier 2 and 60% of the budget allocated to Tier 3. Tier 1 Tier 2 Tier 3 Tier 4 $202 Programs by Tier $214 $1,541 $1,645 $301 $331 $0 $500 $1,000 $1,500 $2,000 2023 Budget ■2024 Budget $2,500 $3,065 - $3,227 $3,000 $3,500 Thousands 106 2023 - 2024 Biennial Budget City of Tukwila, Washington Budget by Revenue & Expenditure Summary Parks & Recreation Salaries & Wages 2,178,798 Actual 2,417,824 2,890,279 Budget 3,117,193 Percent Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Grant Revenues 241,348 269,926 737,132 487,692 425,098 270,000 -13% -36% General Government Revenue 268 72 500 500 - - -100% 0% Culture and Recreation fees 41,731 112,934 166,370 398,500 171,200 171,200 -57% 0% Other Income 41,456 5,391 57,330 - 5,500 5,600 0% 2% Rent & Concessions 82,195 83,308 152,960 335,500 195,570 195,570 -42% 0% Total Revenues & Transfers In 406,997 471,630 1,114,292 1,222,192 797,368 642,370 -35% -19% Salaries & Wages 2,178,798 2,241,642 2,417,824 2,890,279 2,901,747 3,117,193 0% 7% Benefits 1,081,734 1,045,315 1,055,899 1,139,283 1,118,517 1,165,628 -2% 4% Supplies 257,520 160,609 107,463 220,850 109,542 113,474 -50% 4% Repair & Maintenance Supplies 68,889 74,197 63,806 9,000 83,710 89,185 830% 7% Resale Supplies 235 - 141 10,000 2,500 2,580 -75% 3% Small Tools 58,454 25,508 19,106 4,000 20,400 21,430 410% 5% Technology Supplies 7,429 2,303 3,058 - 1,250 1,300 0% 4% Fleet Supplies 2,887 3,300 5,220 3,000 6,000 6,210 100% 4% Professional Services 68,583 127,982 323,411 137,520 255,160 263,324 86% 3% Communications 13,671 9,341 12,412 13,500 11,820 12,235 -12% 4% Professional Development 12,553 12,691 12,934 - 40,102 41,499 0% 3% Advertising 6,519 9,321 11,447 18,000 13,300 13,877 -26% 4% Rentals 10,133 20,634 38,221 14,228 25,011 25,896 76% 4% Technology Services 25,696 27,292 27,059 9,000 30,622 31,698 240% 4% Utilities 241,715 298,219 249,036 239,800 253,800 262,683 6% 4% Repairs & Maintenance Services 217,684 126,726 138,124 153,499 135,669 145,440 -12% 7% Other Expenses 12,569 17,509 54,298 59,788 70,339 72,815 18% 4% Other Capital Improvements - 12,331 -- 19,800 - - 0% 0% Machinery & Equipment - - 15,000 30,000 30,000 30,000 0% 0% Total Expenditures & Transfer Out $ 4,265,068 $ 4,214,920 $ 4,554,459 $ 4,951,747 $ 5,109,489 $ 5,416,469 3% 6% NET BUDGET L (4,312,121) (4,774,099) * Net budget equals the department's total revenues plus transfers in, less total expenditures and transfers out. Expenditures by Division Actual Budget Percent Change Projected Adopted Proposed Proposed 2020 2021 2022 2022 2023 2024 2022-2023 2023-2024 Recreation Dept Admin 817,956 847,220 797,021 711,816 795,928 848,056 -0.1% 6.5% TCC Program Admin 657,214 564,498 687,177 585,639 428,809 460,011 -37.6% 7.3% Preschool Program 43,139 40,691 71,720 53,457 62,755 66,022 -12.5% 5.2% Youth Programs 139,870 258,479 321,452 543,704 421,908 441,131 31.3% 4.6% Teen Programs 87,710 105,902 221,248 198,968 358,208 360,728 61.9% 0.7% Youth Free Services 141,953 109,804 16,717 130,919 19,432 19,666 16.2% 1.2% Wellness & Enrichment 212,506 257,325 361,949 200,453 442,991 463,015 22.4% 4.5% Senior Adult Programs 287,583 267,894 264,656 361,169 339,183 354,079 28.2% 4.4% Senior Free Services -- 220 - 13,128 13,175 5867.3% 0.4% Community Events & Volunteers 82,699 59,478 16,137 141,048 - - -100.0% - Planning & Business Operations -- - - - - - - Rental Operations 133,401 92,561 155,006 282,328 204,673 221,033 32.0% 8.0% Park Maintenance 1,636,210 1,595,673 1,616,008 1,716,788 1,996,594 2,142,774 23.6% 7.3% Library Advisory Board 2,924 2,348 4,111 4,128 4,050 4,190 -1.5% 3.5% Art Commission 19,045 13,045 18,418 18,700 19,130 19,800 3.9% 3.5% Park Commission 2,859 - 2,620 2,630 2,700 2,790 3.1% 3.3% Department Total $ 4,265,068 $ 4,214,920 $ 4,554,459 $ 4,951,747 $ 5,109,489 $ 5,416,469 12.2% 6.0% 107 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures by Type Actual Budget Percent Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 2022-2023 2023-2024 Salaries & Wages 2,178,798 2,241,642 2,417,824 2,890,279 2,901,747 3,117,193 20.0% 7.4% Personnel Benefits 1,081,734 1,045,315 1,055,899 1,139,283 1,118,517 1,165,628 5.9% 4.2% Supplies 395,414 265,917 198,793 246,850 223,402 234,179 12.4% 4.8% Services 609,123 649,715 866,942 645,335 835,823 869,469 -3.6% 4.0% Capital Outlays - 12,331 15,000 30,000 30,000 30,000 100.0% 0.0% Department Total $ 4,265,068 $ 4,214,920 $ 4,554,459 $ 4,951,747 $ 5,109,489 $ 5,416,469 12.2% 6.0% 108 2023 - 2024 Biennial Budget City of Tukwila, Washington Salary & Benefit Details Parks & Recreation Position Description 2022 FTE 2023 FTE 2023 Budget Salaries Benefits 2024 FTE 2024 Budget Salaries Benefits Parks & Recreation Director 1 1 $ 167,982 $ 60,846 1 $ 190,140 $ 65,145 Parks & Recreation Manager 3 3 412,164 149,909 3 443,388 156,437 Parks & Recreation Analyst 0.75 0.75 86,070 23,628 0.75 94,221 25,251 Fiscal Specialist 1 1 86,292 42,897 1 90,840 43,864 Recreation Superintendent 1 1 123,600 49,798 1 130,188 51,182 Recreation Program Coordinator 4.75 5 507,875 237,391 5 542,580 245,047 Recreation Program Specialist 4 3 239,678 130,851 3 258,912 135,078 Recreation Program Assistant 0.5 0.5 33,672 14,783 0.5 35,916 15,255 Maint & Ops Superintendent 0 0 - - 0 - - Parks Maintenance Supervisor 1 1 100,584 50,406 1 105,972 51,652 Lead Maintenance Specialist 1 1 94,944 30,878 1 99,972 32,051 Maintenance Specialist Parks 2 2 166,296 65,294 2 175,380 67,434 Parks Maintenance Technician 2 2 131,400 61,400 2 148,956 65,054 Parks Maintenance Worker 2.25 2.25 125,489 60,680 2.25 170,635 69,427 Facilities Maintenance Technician 1 1 82,848 36,553 1 87,240 37,596 Admin Support Technician 1 0 - - 0 - - Extra Labor 538,853 99,691 538,853 101,637 Overtime 2,000 396 2,000 400 Acting Pay 2,000 366 2,000 368 Clothing Allowance - 2,750 - 2,750 Department Total 26.25 24.5 $ 2,901,747 $ 1,118,517 24.5 $ 3,117,193 $ 1,165,628 109 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Recreation (07) FUND: General RESPONSIBLE MANAGER: Pete Mayer Description DIVISON: Administration FUND NUMBER: 000 POSITION: Interim Parks & Recreation Director The mission of the Administrative Division is to direct and support all other divisions with their endeavors to promote and provide safe, positive leisure -time activities, events, and facilities. All major park, volunteer program, golf and recreation development, services and contracts are coordinated and supervised by the administrative division. This division also interacts with all other departments and serves as staff to the Arts Commission, Park Commission, and the Library Advisory Board. Budget by Revenue & Expenditure Summary Parks & Recreation - Administration Salaries & Wages 557,966 Actual 464,750 474,625 530,692 Budget 11.8% 8.0% Change 244,125 208,676 Projected 199,191 Adopted Proposed -1.0% Proposed Budget 4,134 2020 2021 2022 3,904 2022 2023 3.7% 2024 2022-2023 2023-2024 Grant Revenues $ 87,289 $ 16,667 $ 5,000 $ - $ Small Tools - $- - 0.0% 0.0% Culture and Recreation fees 30,689 81,390 5,823 Technology Supplies 314,500 - 470 - -100.0% 0.0% Other Income 41,456 5,391 56,330 26,897 - - 4,095 - 0.0% 0.0% Total Revenues & Transfers In 159,702 103,519 67,153 500 315,000 - 164.0% - -100.0% 0.0% Salaries & Wages 557,966 596,930 464,750 474,625 530,692 573,097 11.8% 8.0% Benefits 244,125 208,676 212,704 199,191 197,236 206,014 -1.0% 4.5% Supplies 4,134 8,313 12,286 1,500 3,904 4,049 160.3% 3.7% Repair & Maintenance Supplies 105 - - -- - 0.0% 0.0% Small Tools - - 524 - 500 520 0.0% 4.0% Technology Supplies 67 545 470 - 500 520 0.0% 4.0% Professional Services 3,708 26,897 83,084 2,000 4,095 3,845 104.8% -6.1% Communications 1,230 670 725 500 1,320 1,365 164.0% 3.4% Professional Development 3,736 2,028 3,022 - 16,620 17,200 0.0% 3.5% Advertising - - 1,407 -- - 0.0% 0.0% Rentals 2,553 2,221 2,000 2,000 7,511 7,771 275.5% 3.5% Technology SeNces 198 330 250 - 3,550 3,675 0.0% 3.5% Other Expenses 132 610 800 2,000 - - -100.0% 0.0% Machinery & Equipment - - 15,000 30,000 30,000 30,000 0.0% 0.0% Total Expenditures & Transfer Out $ 817,956 $ 847,220 $ 797,021 $ 711,816 $ 795,928 $ 848,056 11.8% 6.5% NET BUDGET (795,928)1 (848,056) Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 110 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues Salaries $ 552,754 $ 596,072 $ 462,576 $ 473,157 $ 480,192 $ 522,597 PR007100-333219 Dept Of Treasury -Cares Act $ 74,983 $ - $ - $ $ - $ - PR007100-333933 IndFed-Partner Imp Cmty Health 3,806 16,667 5,000 - - - PR007100-337072 Cultural Development Authority 8,500 - - - - - PR007100-341704 Sales Of Snacks 268 72 - 500 - - PR007100-347300 Fitness Drop -Ins - TCC 3,428 5,661 - 10,000 - - PR007100-347303 Fitness Passes -TCC 18,775 31,834 2,823 60,000 - - PR007100-347601 Youth Camps (31,295) 28,431 - 107,000 - - PR007100-347602 Before & After School Progrms 23,593 3,000 - 74,000 - - PR007100-347603 Program Fees 1,800 500 - - - - PR007100-347605 Youth Wellness & Enrichment 2,031 2,208 - 3,000 - - PR007100-347609 Adult Wellness & Enrichment 9,933 7,515 - 30,000 - - PR007100-347610 Adult Special Interest Progs (263) 214 - 5,000 - - PR007100-347611 Adult Athletic Programs 1,315 - - 3,000 - - PR007100-347613 Senior Programs 1,667 - - 10,500 - - PR007100-347615 Senior Trips, Tours & Travel (295) 506 - 9,000 - - PR007100-347617 Community Special Events - 1,522 3,000 3,000 - - PR007100-367112 Parks & Rec Donations 456 5,391 2,000 - - - PR007100-367113 Tukwila Children's Foundation 32,500 - - - - - PR007100-367116 4 Culture grant 8,500 - 9,330 - - - PR007100-367117 Nat'l Recreation & Parks Assoc - - 45,000 - - - Total Operating Revenues 159,702 103,519 67,153 315,000 - - Total Revenues $ 159,702 $ 103,519 $ 67,153 $ 315,000 $ - $ - Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR007100-511000 Salaries $ 552,754 $ 596,072 $ 462,576 $ 473,157 $ 480,192 $ 522,597 PR007100-511001 Salaries -Acting Pay- - - - 1,000 1,000 PR007100-512000 Extra Labor 5,212- 2,174 1,000 48,500 48,500 PR007100-513000 Overtime - 858 - 468 1,000 1,000 Total Salaries & Wages 557,966 596,930 464,750 474,625 530,692 573,097 PR007100-521000 FICA 41,023 41,516 34,769 36,280 36,888 40,132 PR007100-521006 FICA -Extra Labor - - - - 3,710 3,710 PR007100-523000 PERS 70,645 56,490 47,414 46,268 50,601 55,601 PR007100-523006 PERS-Extra Labor - - - - 5,090 5,140 PR007100-524000 Industrial Insurance 2,295 3,902 4,651 1,272 3,428 3,599 PR007100-524006 Industrial Ins -Extra Labor - - - - 2,953 3,100 PR007100-524050 Paid Family & Med Leave Prem 481 561 653 667 853 917 PR007100-525000 Medical, Dental, Life, Optical 3,710 3,788 7,759 4,092 1,978 2,077 PR007100-525095 Kaiser Medical & Dental - - - - 7,224 7,224 PR007100-525097 Self -Insured Medical & Dental 125,972 102,419 100,092 110,612 84,512 84,512 PR007100-526000 Unemployment Compensation - - 17,364 - - - Total Personnel Benefits 244,125 208,676 212,704 199,191 197,236 206,014 111 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR007100-531000 Supplies -General - - 167 1,500 - - PR007100-531001 Office Supplies 13 295 500 - - - PR007100-531002 Printing Supplies 638 609 620 - 2,704 2,804 PR007100-531003 Operating Supplies 1,092 6,173 9,656 - 1,200 1,245 PR007100-531004 Event Food - 781 - - - - PR007100-531005 Meeting Food 105 435 500 - - - PR007100-531007 Marketing Supplies 2,285 - 733 - - - PR007100-531008 Employee Appreciation Supplies - 20 110 - - - PR007100-532003 Safety Supplies 105 - - - - - PR007100-535001 Equipment - - (176) - - - PR007100-535003 Office Equipment - - 700 - 500 520 PR007100-536001 Computer peripherals 67 545 470 - 500 520 Total Supplies 4,307 8,858 13,280 1,500 4,904 5,089 PR007100-541000 Professional Services - - 260 2,000 - - PR007100-541006 Consulting Services - 24,600 80,525 - - - PR007100-541007 Contracted Services 3,400 - 1,400 - - - PR007100-541010 Inspection Services & Permits - - 337 - 1,220 875 PR007100-541012 Translation & Interpretation 308 - - - - - PR007100-541016 Recruitment - 297 562 - 2,000 2,070 PR007100-541025 Employee Assistance Prg EAP - 2,000 - - - - PR007100-541026 Employee screening/testing - - - - 875 900 PR007100-542000 Communications - - - 500 - - PR007100-542001 Telephone/Alarm/Cell Service 960 640 700 - 1,320 1,365 PR007100-542002 Postage/Shipping Costs 191 - 25 - - - PR007100-542003 City Wide Internet 79 30 - - - - PR007100-543001 Memberships 1,562 1,896 867 - 4,620 ?,780 PR007100-543002 Registrations 120 132 55 - - - PR007100-543003 Meals -Prof Dev related 404 - - - - - PR007100-543004 Airfare 497 - - - - - PR007100-543005 Mileage 238 - - - - - PR007100-543006 Certifications & Licenses 898 - - - - - PR007100-543008 Ground Transp/Parking 17 - - - - - PR007100-543009 Tuition/Coaching/Trainer - - 2,100 - 12,000 12,420 PR007100-544000 Advertising - - 1,407 - - - PR007100-545001 Copier Rental 2,553 2,221 2,000 2,000 7,511 7,771 PR007100-546001 Software Maintenance Contract 198 330 - - - - PR007100-546004 Online Services -Subscriptions - - 250 - 3,550 3,675 PR007100-549000 Miscellaneous Expenses - - - 2,000 - - PR007100-549009 Media Subscriptions - - 800 - - - PR007100-549010 Business Meals (non Prof Dev) 132 610 - - - - Total Services & Passthrough Pmts 11,557 32,756 91,288 6,500 33,096 33,856 PR007100C-564000 Machinery & Equipment- - 15,000 30,000 30,000 30,000 Total Capital Expenditures - - 15,000 30,000 30,000 30,000 Total Expenditures $ 817,956 $ 847,220 $ 797,021 $ 711,816 $ 795,928 $ 848,056 112 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Recreation (07) FUND: General RESPONSIBLE MANAGER: Pete Mayer Description DIVISION: Recreation Administration FUND NUMBER: 000 POSITION: Interim Parks & Recreation Director The mission of the Recreation Division is to promote and provide social, cultural, physical, and educational recreation activities for participants of all ages during their leisure time. The Recreation facilities (Community Center, school facilities, and parks) and Recreation staff (both full and part-time) are the resources used to conduct these services and programs for the community. Services are planned, promoted, and conducted in various locations, during all seasons of the year by staff and instructors. Fees are collected to offset specific activity costs for most programs. Budget by Revenue & Expenditure Summary Parks & Recreation - Recreation Administration Salaries & Wages 320,698 341,314 Actual 347,936 256,168 Budget -26.4% 8.8% Change 182,451 142,667 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 5.3% Proposed 2024 Budget 2022-2023 2023-2024 Grant Revenues $ 8,120 - $ 50,618 $ 98,000 $ 100,000 $ Repair & Maintenance Supplies - $ - -100.0% 0.0% Total Revenues&Transfersln - 0.0% - 50,618 98,000 100,000 - 72 - -100.0% 0.0% Salaries & Wages 320,698 341,314 398,015 347,936 256,168 278,584 -26.4% 8.8% Benefits 182,451 142,667 169,631 109,401 84,446 88,931 -22.8% 5.3% Supplies 21,938 31,390 18,062 28,000 8,120 8,390 -71.0% 3.3% Repair & Maintenance Supplies 4,574 656 2,000 -- Total Revenues - 0.0% 0.0% Small Tools 1,643 - 72 4,000 2,000 2,070 -50.0% 3.5% Technology Supplies 4,816 193 637 - 500 520 0.0% 4.0% Professional Services 7,215 565 24,114 20,000 100 105 -99.5% 5.0% Communications 2,810 2,125 2,937 4,000 3,100 3,210 -22.5% 3.5% Professional Development 3,369 4,243 3,500 - 17,152 17,752 0.0% 3.5% Advertising 2,708 307 - 2,000 - - -100.0% 0.0% Rentals 1,737 2,986 3,000 3,000 - - -100.0% 0.0% Technology Services 22,045 26,036 26,750 9,000 25,822 26,723 186.9% 3.5% Repairs & Maintenance Services 73,076 6,435 25,702 37,602 18,142 20,000 -51.8% 10.2% Other Expenses 8,132 5,581 12,757 20,700 13,259 13,725 -35.9% 3.5% Total Expenditures & Transfer Out $ 657,214 $ 564,498 $ 687,177 $ 585,639 $ 428,809 $ 460,011 -26.8% 7.3% NET BUDGET (428,809)1 (460,011) Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues PR007200-333215 Dept of Treasury-ARPA $ - $ 50,618 $ 98,000 $ 100,000 $ - $ - Total Operating Revenues - 50,618 98,000 100,000 - - Total Revenues $ - $ 50,618 $ 98,000 $ 100,000 $ - $ - 113 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR007200-511000 Salaries $ 305,989 $ 336,822 $ 355,914 $ 247,936 $ 255,168 $ 277,584 PR007200-512000 Extra Labor 1,832 2,213 20,000 100,000 1,000 1,000 PR007200-512006 Extra Labor-Office/Receptionst 12,657 1,7431 22,000 - - - PR007200-513000 Overtime 220 536 101 - - - Total Salaries & Wages 320,698 341,314 398,015 347,936 256,168 278,584 PR007200-521000 FICA 23,277 25,519 28,017 18,952 19,520 21,235 PR007200-521006 FICA -Extra Labor 968 133 1,629 - 77 77 PR007200-523000 PERS 39,978 38,777 36,248 24,137 26,777 29,421 PR007200-523006 PERS-Extra Labor 431 72 139 - 105 106 PR007200-524000 Industrial Insurance 6,023 5,439 5,016 2,998 688 723 PR007200-524006 Industrial Ins -Extra Labor 928 (13). 1,003 - 60 63 PR007200-524050 Paid Family & Med Leave Prem 446 471 705 349 412 446 PR007200-525000 Medical, Dental, Life, Optical 2,436 1,725 6,149 1,863 1,082 1,136 PR007200-525095 Kaiser Medical & Dental - - - - 9,434 9,434 PR007200-525097 Self -Insured Medical & Dental 85,963 56,576 90,559 61,102 26,292 26,292 PR007200-526000 Unemployment Compensation 22,000 13,968 166 - - - Total Personnel Benefits 182,451 142,667 169,631 109,401 84,446 88,931 PR007200-531000 Supplies -General - - 66 15,000 - - PR007200-531001 Office Supplies 3,149 1,2921 2,000 8,000 1,500 1,550 PR007200-531002 Printing Supplies 2,420 1,630 3,100 - 1,550 1,600 PR007200-531003 Operating Supplies 16,253 28,260 10,500 5,000 4,000 4,150 PR007200-531004 Event Food - - 20 - - - PR007200-531005 Meeting Food 82 - 112 - 800 830 PR007200-531006 Program Food 34 88 - - - - PR007200-531008 Employee Appreciation Supplies - - 2,000 - - - PR007200-531013 Training Supplies - 121 264 - 270 260 PR007200-532001 Repair Supplies 301 77 2,000 - - - PR007200-532002 Maintenance Supplies 365 579 - - - - PR007200-532003 Safety Supplies 3,895 - - - - - PR007200-532007 Cleaning & Janitorial Supplies 14 - - - - - PR007200-535000 Small Tool & Minor Equipment - - 72 - - - PR007200-535003 Office Equipment 1,643 - - 4,000 2,000 2,070 PR007200-536001 Computer peripherals 4,816 193 152 - 500 520 PR007200-536003 Network Equipment - - 485 - - - Total Supplies 32,972 32,239 20,771 32,000 10,620 10,980 PR007200-541000 Professional Services - - - 16,000 - - PR007200-541006 Consulting Services - - 22,500 - - - PR007200-541007 Contracted Services 7,613 - - 4,000 - - PR007200-541010 Inspection Senrices & Permits - 337 1,614 - 100 105 PR007200-541011 Instructors (398) 74 - - - - PR007200-541012 Translation & Interpretation - 154 - - - - PR007200-542001 Telephone/Alarm/Cell Service 1,963 2,125 2,925 2,000 3,100 3,210 PR007200-542002 Postage/Shipping Costs 710 - 12 2,000 - - PR007200-542003 City Wide Internet 137- - - - - PR007200-543001 Memberships 412 504 1,950 - - - PR007200-543002 Registrations 2,691 815 50 - - - PR007200-543004 Airfare 260 -- - - - PR007200-543006 Certifications & Licenses - 2,924 1,500 - 1,152 1,192 PR007200-543008 Ground Transp/Parking 5 -- - - - PR007200-543999 Other Prof Dev/Travel Expenses - - - - 16,000 16,560 PR007200-544000 Advertising 924 - - 2,000 - - PR007200-544002 Marketing 1,750 307 - - - - 114 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR007200-544003 Sponsorships marketing 34 - - - - - PR007200-545000 Operating Rentals & Leases (940) - - - - - PR007200-545001 Copier Rental 2,677 2,923 3,000 - - - PR007200-545004 Equipment Rental - 63 - 3,000 - - PR007200-546000 Technology Services - - 1,650 - - - PR007200-546001 Software Maintenance Contract 21,800 22,887 23,600 - 25,687 26,583 PR007200-546004 Online Services -Subscriptions 246 3,150 1,500 9,000 135 140 PR007200-548001 Repair services 48,370 - 1,000 - - - PR007200-548002 Maintenance Services 11,428 - 2,100 15,000 - - PR007200-548095 Fleet Oper and Maint costs 13,278 6,435 22,602 22,602 18,142 20,000 PR007200-549000 Miscellaneous Expenses - - 532 15,700 - - PR007200-549001 Armor Car Service 2,595 (1,166) - - - - PR007200-549002 Credit Card Fees 5,256 6,586 9,400 - 12,017 12,438 PR007200-549007 Excise Taxes & Other Assessmnt 174 161 175 - 250 260 PR007200-549009 Media Subscriptions 108 - 2,650 5,000 991 1,028 Total Services & Passthrough Pmts 121,093 48,278 98,760 96,302 77,575 81,516 Total Expenditures $ 657,214 $ 564,498 $ 687,177 $ 585,639 $ 428,809 $ 460,011 115 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Recreation (07) FUND: General RESPONSIBLE MANAGER: Pete Mayer Description DIVISION: Preschool Program FUND NUMBER: 000 POSITION: Interim Parks & Recreation Director The mission of the Preschool Program is to empower children to think, explore, and navigate the journey of learning. Budget by Revenue & Expenditure Summary Parks & Recreation - Preschool Program Salaries & Wages 25,515 Actual 40,650 31,040 Budget 35,916 Change 6.7% 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Grant Revenues Culture and Recreation fees -- 10,183 30,950 - 28,430 - 54,000 28,050 37,450 28,050 37,450 0.0% -30.6% 0.0% 0.0% Total Revenues & Transfers In 10,183 30,950 28,430 54,000 65,500 65,500 21.3% 0.0% Salaries & Wages 25,515 23,828 40,650 31,040 33,672 35,916 8.5% 6.7% Benefits 10,539 9,574 14,820 10,917 14,783 15,256 35.4% 3.2% Supplies 7,085 7,088 15,750 10,000 13,250 13,765 32.5% 3.9% Repair & Maintenance Supplies - 140 500 - 1,050 1,085 0.0% 3.3% Professional Services - - - 1,000 - - -100.0% 0.0% Other Expenses - 62 - 500 - - -100.0% 0.0% Total Expenditures & Transfer Out $ 43,139 $ 40,691 $ 71,720 $ 53,457 $ 62,755 $ 66,022 17.4% 5.2% NET BUDGET 2,7451 (522) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 116 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues PR007201-333215 PR007201-347604 Dept of Treasury-ARPA Preschool Program $ - 10,183 $ - 30,950 $ - 28,430 $ - 54,000 $ 28,050 37,450 $ 28,050 37,450 Total Operating Revenues Extra Labor 10,183 30,950 28,430 54,000 65,500 65,500 Total Salaries & Wages 25,515 23,828 40,650 31,040 33,672 35,916 Total Revenues FICA $ 10,183 $ 30,950 $ 28,430 $ 54,000 $ 65,500 $ 65,500 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR007201-511000 Salaries $ 21,524 $ 23,828 $ 40,650 $ 31,040 $ 33,672 $ 35,916 PR007201-512000 Extra Labor 3,991 - - - - - Total Salaries & Wages 25,515 23,828 40,650 31,040 33,672 35,916 PR007201-521000 FICA 1,702 1,555 2,804 2,372 2,576 2,748 PR007201-523000 PERS 3,248 2,811 4,167 3,022 3,534 3,807 PR007201-524000 Industrial Insurance 582 248 142 169 172 181 PR007201-524050 Paid Family & Med Leave Prem 38 42 69 44 54 57 PR007201-525000 Medical, Dental, Life, Optical 261 298 300 322 324 340 PR007201-525097 Self -Insured Medical & Dental 4,708 4,619 7,338 4,988 8,123 8,123 Total Personnel Benefits 10,539 9,574 14,820 10,917 14,783 15,256 PR007201-531000 Supplies -General - - 850 10,000 - - PR007201-531003 Operating Supplies 3,718 6,590 14,000 - 10,150 10,545 PR007201-531006 Program Food 3,366 498 900 - 3,100 3,220 PR007201-532003 Safety Supplies - 140 500 - 1,050 1,085 Total Supplies 7,085 7,228 16,250 10,000 14,300 14,850 PR007201-541000 Professional Senrices - - - 1,000 - - PR007201-549000 Miscellaneous Expenses - 62 - 500 - - Total Services & Passthrough Pmts - 62 - 1,500 - - Total Expenditures $ 43,139 $ 40,691 $ 71,720 $ 53,457 $ 62,755 $ 66,022 117 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Recreation (07) FUND: General RESPONSIBLE MANAGER: Pete Mayer Description DIVISION: Youth Programs FUND NUMBER: 000 POSITION: Interim Parks & Recreation Director The mission of the youth programs is to provide youth a foundation for a well-rounded, balanced life by offering activities and programs to build healthy active lifestyles. These programs keep youth busy and safe during out of school hours and foster relationships to last a lifetime. Budget by Revenue & Expenditure Summary Parks & Recreation - Youth Programs Salaries & Wages 87,251 Actual 214,923 345,855 Budget 260,528 Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Grant Revenues Culture and Recreation fees - - 41,276 - 170,000 10,064 170,000 - 141,950 12,000 141,950 12,000 -16.5% 0.0% 0.0% 0.0°% Total Revenues & Transfers In - 41,276 180,064 170,000 153,950 153,950 -9.4% 0.0% Salaries & Wages 87,251 159,404 214,923 345,855 247,340 260,528 -28.5% 5.3% Benefits 43,401 77,027 72,057 96,349 117,868 121,468 22.3% 3.1% Supplies 9,119 19,208 11,500 71,000 28,000 28,985 -60.6% 3.5% Repair & Maintenance Supplies - 78 200 - 900 1,365 0.0% 51.7% Small Tools - 617 - - 2,750 2,850 0.0% 3.6% Professional Services - 700 3,120 14,000 750 775 -94.6% 3.3% Professional Development - - 16 - - - 0.0% 0.0% Rentals - - 12,000 - 11,700 12,110 0.0% 3.5% Technology Services - - 16 - - - 0.0% 0.0% Repairs & Maintenance Services - 417 - - - - 0.0% 0.0% Other Expenses 98 1,029 7,620 16,500 12,600 13,050 -23.6% 3.6% Total Expenditures & Transfer Out $ 139,870 $ 258,479 $ 321,452 $ 543,704 $ 421,908 $ 441,131 -22.4% 4.6% NET BUDGET (267,958)] (287,181) Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 118 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description 2020 Actual 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues $ 60,482 $ 77,136 $ 97,923 $ 147,355 $ 174,204 $ 187,392 PR007202-512000 PR007202-333215 Dept of Treasury-ARPA $ - $ 41,276 $ 170,000 $ 170,000 $ 141,950 $ 141,950 PR007202-347601 Youth Camps - - 11,289 - 12,000 12,000 PR007202-347602 Before & After School Progrms - - (1,245) - - - PR007202-347603 Program Fees - - 20 - - - Total Operating Revenues 9,027 - 41,276 180,064 170,000 153,950 153,950 PERS-Extra Labor - - - - 307 310 PR007202-524000 Total Revenues 4,818 $ - $ 41,276 $ 180,064 $ 170,000 $ 153,950 $ 153,950 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR007202-511000 Salaries $ 60,482 $ 77,136 $ 97,923 $ 147,355 $ 174,204 $ 187,392 PR007202-512000 Extra Labor 26,770 82,268 117,000 198,500 73,136 73,136 Total Salaries & Wages 87,251 159,404 214,923 345,855 247,340 260,528 PR007202-521000 FICA 6,508 12,016 14,047 17,345 13,327 14,336 PR007202-521006 FICA -Extra Labor - - - - 5,595 5,595 PR007202-523000 PERS 9,027 8,870 9,912 16,423 18,281 19,861 PR007202-523006 PERS-Extra Labor - - - - 307 310 PR007202-524000 Industrial Insurance 4,818 8,865 7,585 11,433 4,963 5,211 PR007202-524006 Industrial Ins -Extra Labor - - - - 13,803 14,493 PR007202-524050 Paid Family & Med Leave Prem 197 218 242 325 397 417 PR007202-525000 Medical, Dental, Life, Optical 625 1,242 643 1,342 991 1,040 PR007202-525097 Self -Insured Medical & Dental 22,227 45,816 39,627 49,481 60,205 60,205 Total Personnel Benefits 43,401 77,027 72,057 96,349 117,868 121,468 PR007202-531000 Supplies -General - - - 71,000 - - PR007202-531001 Office Supplies 14 - - - - - PR007202-531003 Operating Supplies 6,844 18,692 10,000 - 22,500 23,290 PR007202-531005 Meeting Food 211 - - - - - PR007202-531006 Program Food 2,050 515 1,500 - 5,500 5,695 PR007202-532003 Safety Supplies - 78 200 - 900 1,365 PR007202-535001 Equipment- - - - 2,750 2,850 PR007202-535003 Office Equipment - 617 - - - - Total Supplies 9,119 19,902 11,700 71,000 31,650 33,200 PR007202-541000 Professional Services - - - 14,000 - - PR007202-541015 Performers/Entertainment Svcs - 700 3,120 - 750 775 PR007202-543001 Memberships - - 16 - - - PR007202-545002 Vehicle Rental/Lease - - 12,000 - 11,700 12,110 PR007202-546004 Online Services -Subscriptions -- 16 - - - PR007202-548001 Repair services - 417 - - - - PR007202-549000 Miscellaneous Expenses - - (30) 16,500 - - PR007202-549006 Entrance Fees/Admissions - - 7,400 - 12,600 13,050 PR007202-549009 Media Subscriptions 98 1,029 250 - - - Total Services & Passthrough Pmts 98 2,146 22,772 30,500 25,050 25,935 Total Expenditures $ 139,870 $ 258,479 $ 321,452 $ 543,704 $ 421,908 $ 441,131 119 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Recreation (07) FUND: General RESPONSIBLE MANAGER: Pete Mayer Description DIVISION: Teen Programs FUND NUMBER: 000 POSITION: Interim Parks & Recreation Director The mission of Teen Programs is to provide social and recreational programs to teens in a safe and positive environment that will enhance personal and social skills, teach responsibility and leadership, and promote a healthy active lifestyle. Budget by Revenue & Expenditure Summary Parks & Recreation - Teen Programs Salaries & Wages 53,890 60,137 Actual 122,286 264,806 264,806 Budget 0.0% Change 29,934 2020 2021 55,982 Projected 2022 37,087 Adopted Proposed 2022 2023 Proposed 2024 Budget 2022-2023 2023-2024 Grant Revenues Culture and Recreation fees $ - $ 859 7,500 - $ 594 - 15,500 $ - $ 100,000 30,000 14,320 $ 100,000 14,320 0.0% -52.3% 0.0% 0.0% Total Revenues & Transfers In - 859 3,490 594 16,000 Resale Supplies 30,000 114,320 114,320 281.1% 0.0% Salaries & Wages 53,890 60,137 145,167 122,286 264,806 264,806 116.5% 0.0% Benefits 29,934 42,320 57,139 55,982 36,572 37,087 -34.7% 1.4% Supplies 1,775 2,165 7,297 7,500 21,000 21,750 180.0% 3.6% Repair & Maintenance Supplies - - 100 - 3,360 3,490 0.0% 3.9% Resale Supplies - - 141 - 2,500 2,580 0.0% 3.2% Small Tools - - - - 4,150 4,295 0.0% 3.5% Professional Services - 440 2,560 5,000 6,800 7,035 36.0% 3.5% Professional Development 125 - - - 1,200 1,240 0.0% 3.3% Rentals (177) 840 22 - 1,800 1,860 0.0% 3.3% Technology Services - - 22 -- - 0.0% 0.0% Repairs & Maintenance Services 567 - - -- - 0.0% 0.0% Other Expenses 1,596 - 8,800 8,200 16,020 16,585 95.4% 3.5% Total Expenditures & Transfer Out $ 87,710 $ 105,902 $ 221,248 $ 198,968 $ 358,208 $ 360,728 80.0% 0.7% NET BUDGET (243,888)1 (246,408) Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 120 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues PR007203-511000 Salaries $ 44,987 $ 51,989 $ 77,867 $ 77,286 $ PR007203-333215 Dept of Treasury-ARPA $ - $ - $ - $ - $ 100,000 $ 100,000 PR007203-341704 Sales Of Snacks - - 500 - - - PR007203-347607 Teen Programs 859 594 3,500 30,000 8,320 8,320 PR007203-347608 Teen Camp - - 12,000 - 6,000 6,000 Total Operating Revenues - 859 594 16,000 30,000 114,320 114,320 6,179 6,200 8,399 8,676 0 - PR007203-523006 Total Revenues - $ 859 $ 594 $ 16,000 $ 30,000 $ 114,320 $ 114,320 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR007203-511000 Salaries $ 44,987 $ 51,989 $ 77,867 $ 77,286 $ (0) $ - PR007203-512000 Extra Labor 8,903 8,148 67,300 45,000 264,806 264,806 Total Salaries & Wages 53,890 60,137 145,167 122,286 264,806 264,806 PR007203-521000 FICA 4,063 4,558 9,525 9,350 - 0 PR007203-521006 FICA -Extra Labor - - - - 20,258 20,258 PR007203-523000 PERS 6,179 6,200 8,399 8,676 0 - PR007203-523006 PERS-Extra Labor - - - - 6,947 7,017 PR007203-524000 Industrial Insurance 2,695 2,476 5,147 6,497 - - PR007203-524006 Industrial Ins -Extra Labor - - - - 8,942 9,389 PR007203-524050 Paid Family & Med Leave Prem 102 120 127 175 425 424 PR007203-525000 Medical, Dental, Life, Optical 417 679 503 733 - (0) PR007203-525097 Self -Insured Medical & Dental 16,477 28,288 33,438 30,551 - - Total Personnel Benefits 29,934 42,320 57,139 55,982 36,572 37,087 PR007203-531000 Supplies -General - - 597 7,500 - - PR007203-531003 Operating Supplies 1,739 2,165 4,500 - 14,100 14,605 PR007203-531004 Event Food - - 500 - - - PR007203-531005 Meeting Food - - 800 - - - PR007203-531006 Program Food 36 - 900 - 6,900 7,145 PR007203-532001 Repair Supplies - - - - 30 35 PR007203-532002 Maintenance Supplies - - - 1,000 1,040 PR007203-532003 Safety Supplies - - 100 - 2,330 2,415 PR007203-534000 Resale Supplies - 141 - 2,500 2,580 PR007203-535001 Equipment - - - - 4,150 4,295 Total Supplies 1,775 2,165 7,538 7,500 31,010 32,115 PR007203-541000 Professional Services - - - 5,000 - - PR007203-541007 Contracted Services - 440 - - - - PR007203-541015 Performers/Entertainment Svcs - - 2,560 - 6,800 7,035 PR007203-543004 Airfare 125 - - - - - PR007203-543007 Hotel/Lodging - - - - 1,200 1,240 PR007203-545000 Operating Rentals & Leases (177) 840 22 - - - PR007203-545003 Building Rent/Lease - - - - 1,800 1,860 PR007203-546004 Online Services -Subscriptions - - 22 - - - PR007203-548001 Repair services 567 - - - - - PR007203-549000 Miscellaneous Expenses - - - 8,000 - - PR007203-549006 Entrance Fees/Admissions 1,570 - 8,700 - 16,000 16,560 PR007203-549009 Media Subscriptions 26 - 100 200 20 25 Total Services & Passthrough Pmts 2,111 1,280 11,404 13,200 25,820 26,720 Total Expenditures $ 87,710 $ 105,902 $ 221,248 $ 198,968 $ 358,208 $ 360,728 121 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Recreation (07) FUND: General RESPONSIBLE MANAGER: Pete Mayer Description DIVISION: Youth Free Services FUND NUMBER: 000 POSITION: Interim Parks & Recreation Director The mission of Youth Free Services (formerly "Youth Wellness & Enrichment") is to offer youth programs at no cost to participate in a wide variety of activities including Rec Time, Playground and Summer Sack Lunch. Budget by Revenue & Expenditure Summary Parks & Recreation - Youth Free Services Salaries & Wages 79,709 62,391 Actual 86,786 12,060 12,060 -86.1% Budget Benefits 46,603 Change 2,315 2020 2021 Projected 2022 -94.8% Adopted 2022 Supplies Proposed 2023 7,601 Proposed 2024 Budget 2022-2023 2023-2024 Grant Revenues $ -43.2% - $ 26,762 $ 281,440 $ 119 - $ - - $ - 0.0% 0.0% Total Revenues & Transfers In - - - 26,762 281,440 1,000 - 0.0% - Professional Services - 0.0% 0.0% Salaries & Wages 79,709 62,391 13,322 86,786 12,060 12,060 -86.1% 0.0% Benefits 46,603 35,031 2,315 39,733 2,072 2,116 -94.8% 2.1% Supplies 15,378 7,601 1,080 4,400 2,500 2,590 -43.2% 3.6% Repair & Maintenance Supplies 263 119 - - 500 520 0.0% 4.0% Small Tools - - - - 1,000 1,035 0.0% 3.5% Professional Services - 4,663 - - 1,000 1,035 0.0% 3.5% Advertising - - - - 300 310 0.0% 3.3% Total Expenditures & Transfer Out $ 141,953 $ 109,804 $ 16,717 $ 130,919 $ 19,432 $ 19,666 -85.2% 1.2% NET BUDGET (19,432)1 (19,666) Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 122 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Actual 2020 2021 Projected 2022 Budget 2023 2022 Budget 2023 2024 Operating Revenues PR007204-334051 WA State Superintendent OSPI $ - $ 26,762 $ 281,440 $ - $ - $ Total Operating Revenues 4,680 - 26,762 281,440 12,060 - - - 79,709 62,391 13,322 86,786 12,060 12,060 PR007204-521000 Total Revenues 5,979 $ - $ 26,762 $ 281,440 $ - $ - $ - Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR007204-511000 Salaries $ 79,709 $ 57,711 $ 4,122 $ 77,286 $ - $ - PR007204-512000 Extra Labor- 4,680 9,200 9,500 12,060 12,060 Total Salaries & Wages 79,709 62,391 13,322 86,786 12,060 12,060 PR007204-521000 FICA 5,979 4,950 328 6,634 - - PR007204-521006 FICA -Extra Labor - - - - 923 923 PR007204-523000 PERS 10,287 7,610 451 7,766 - - PR007204-523006 PERS-Extra Labor - - - - 316 320 PR007204-524000 Industrial Insurance 2,974 2,257 249 3,470 - - PR007204-524006 Industrial Ins -Extra Labor - - - - 814 854 PR007204-524050 Paid Family & Med Leave Prem 81 84 113 123 19 19 PR007204-525000 Medical, Dental, Life, Optical 721 679 69 733 - - PR007204-525097 Self -Insured Medical & Dental 26,561 19,451 1,105 21,007 - - Total Personnel Benefits 46,603 35,031 2,315 39,733 2,072 2,116 PR007204-531000 Supplies -General - - - 4,400 - - PR007204-531001 Office Supplies 4 - (120) - - - PR007204-531003 Operating Supplies 9,312 7,593 1,200 - 2,500 2,590 PR007204-531006 Program Food 6,062 9 - - - - PR007204-532003 Safety Supplies 263 119 - - 500 520 PR007204-535001 Equipment- - - - 1,000 1,035 Total Supplies 15,641 7,720 1,080 4,400 4,000 4,145 PR007204-541007 Contracted Services - 3,888 - - 1,000 1,035 PR007204-541015 Performers/Entertainment Svcs - 775 - - - - PR007204-544002 Marketing - - - - 300 310 Total Services & Passthrough Pmts - 4,663 - - 1,300 1,345 Total Expenditures $ 141,953 $ 109,804 $ 16,717 $ 130,919 $ 19,432 $ 19,666 123 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Recreation (07) FUND: General RESPONSIBLE MANAGER: Pete Mayer Description DIVISION: Wellness & Enrichment FUND NUMBER: 000 POSITION: Interim Parks & Recreation Director The mission of Wellness and Enrichment (formerly "Adult Wellness & Enrichment") and is to offer community members and visitors of all abilities the opportunity to participate in a wide variety of physical exercise, sports, and special interest activities. Budget by Revenue & Expenditure Summary Parks & Recreation - Wellness & Enrichment Salaries & Wages 94,547 126,750 Actual 95,234 217,026 229,300 127.9% 5.7% Budget 51,273 Change 73,480 50,719 87,180 90,061 Projected 3.3% Adopted 23,217 Proposed Proposed Budget 7,950 2020 -20.5% 2021 Repair & Maintenance Supplies 2022 3,575 2022 - 2023 2024 2022-2023 2023-2024 Grant Revenues $ 5,000 $ 500 - $ - $ 0.0% - $ - $ - 0.0% 0.0% Culture and Recreation fees - - - 0.0% 96,600 31,149 - 97,709 90,500 90,500 0.0% 0.0% Other Income - 3,134 - 2,050 - - - -100.0% 3,000 3,000 0.0% 0.0% Total Revenues & Transfers In 5,000 - 0.0% 96,600 Rentals - - 93,500 93,500 0.0% 0.0% Salaries & Wages 94,547 126,750 159,925 95,234 217,026 229,300 127.9% 5.7% Benefits 51,273 57,951 73,480 50,719 87,180 90,061 71.9% 3.3% Supplies 23,217 6,049 4,885 10,000 7,950 8,230 -20.5% 3.5% Repair & Maintenance Supplies - 3,575 150 - - - 0.0% 0.0% Small Tools - - 500 - 1,500 1,555 0.0% 3.7% Technology Supplies 9 - - - - - 0.0% 0.0% Professional Services 31,149 52,714 97,709 39,000 115,575 119,624 196.3% 3.5% Communications 3,134 - 2,050 3,000 - - -100.0% 0.0% Professional Development 1,170 58 175 -- - 0.0% 0.0% Rentals - - 11,000 - - - 0.0% 0.0% Technology Seances 29 - - - - - 0.0% 0.0% Repairs & Maintenance Services 7,908 3,726 3,475 2,000 9,500 9,835 375.0% 3.5% Other Expenses 70 6,502 8,600 500 4,260 4,410 752.0% 3.5% Total Expenditures & Transfer Cul $ 212,506 $ 257,325 $ 361,949 $ 200,453 $ 442,991 $ 463,015 121.0% 4.5% NET BUDGET (349,491)1 (369,515) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 124 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues Salaries $ 84,026 $ 125,103 $ 143,925 $ 95,234 $ 183,626 $ 195,900 PR007206-337718 King County Youth/Rec Grants $ 5,000 $ - $ - $ - $ - $ - PR007206-347300 Fitness Drop -Ins - TCC - - 10,500 - 15,000 15,000 PR007206-347303 Fitness Passes -TCC - - 42,000 - 40,000 40,000 PR007206-347605 Youth Wellness & Enrichment - - 23,000 - 18,580 18,580 PR007206-347609 Adult Wellness & Enrichment - - 12,000 - 6,000 6,000 PR007206-347610 Adult Special Interest Progs - - 7,000 - 4,600 4,600 PR007206-347611 Adult Athletic Programs - - 2,100 - 6,320 6,320 PR007206-367112 Parks & Rec Donations - - - - 3,000 3,000 Total Operating Revenues Paid Family & Med Leave Prem 5,000 - 96,600 - 93,500 93,500 PR007206-525000 Medical, Dental, Life, Optical 744 751 846 811 945 992 Total Revenues Self -Insured Medical & Dental $ 5,000 $ - $ 96,600 $ - $ 93,500 $ 93,500 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR007206-511000 Salaries $ 84,026 $ 125,103 $ 143,925 $ 95,234 $ 183,626 $ 195,900 PR007206-512000 Extra Labor 10,522 1,647 16,000 - 33,400 33,400 Total Salaries & Wages 94,547 126,750 159,925 95,234 217,026 229,300 PR007206-521000 FICA 7,159 9,616 12,132 7,280 14,047 14,986 PR007206-521006 FICA -Extra Labor - - - - 2,555 2,555 PR007206-523000 PERS 11,419 14,517 14,947 9,283 19,270 20,763 PR007206-523006 PERS-Extra Labor - - - - 3,505 3,540 PR007206-524000 Industrial Insurance 3,746 4,647 4,713 2,660 4,963 5,211 PR007206-524006 Industrial Ins -Extra Labor - - - - 1,992 2,092 PR007206-524050 Paid Family & Med Leave Prem 125 132 151 134 349 367 PR007206-525000 Medical, Dental, Life, Optical 744 751 846 811 945 992 PR007206-525097 Self -Insured Medical & Dental 28,080 28,288 40,691 30,551 39,555 39,555 Total Personnel Benefits 51,273 57,951 73,480 50,719 87,180 90,061 PR007206-531000 Supplies -General - - 735 10,000 - - PR007206-531001 Office Supplies 63 22 - - - - PR007206-531003 Operating Supplies 23,154 6,027 4,000 - 5,500 5,695 PR007206-531006 Program Food - - 150 - 2,450 2,535 PR007206-532002 Maintenance Supplies - 3,575 - - - - PR007206-532007 Cleaning & Janitorial Supplies - - 150 - - - PR007206-535001 Equipment - - 500 - 1,500 1,555 PR007206-536001 Computer peripherals 9 - - - - - Total Supplies 23,225 9,625 5,535 10,000 9,450 9,785 PR007206-541000 Professional Services - - 4,038 39,000 - - PR007206-541004 Tukwila Scholarships 5,000 - - - - - PR007206-541006 Consulting Services - - 671 - - - PR007206-541007 Contracted Services - - 28,000 - 7,200 7,450 PR007206-541011 Instructors 26,149 52,714 65,000- 108,375 112,174 PR007206-542000 Communications 3,134 - - 3,000 - - PR007206-542001 Telephone/Alarm/Cell Service - - 2,050 - - - PR007206-543001 Memberships 20 48 - - - - 125 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR007206-543002 Registrations 1,150 - 175 - - - PR007206-543006 Certifications & Licenses - 10 - - - - PR007206-545002 Vehicle Rental/Lease - - 11,000 - - - PR007206-546001 Software Maintenance Contract 29 - - - - - PR007206-548000 Repair & Maint Services - - 475 - - - PR007206-548001 Repair services 7,083 3,7261 1,000 - 7,500 7,765 PR007206-548002 Maintenance Services 825 - 2,000 2,000 2,000 2,070 PR007206-549000 Miscellaneous Expenses - - 600 500 - - PR007206-549006 Entrance Fees/Admissions - 2,952 - - - - PR007206-549007 Excise Taxes & Other Assessmnt 13 - - - - - PR007206-549009 Media Subscriptions 57 3,550 8,000 - 4,260 4,410 Total Services & Passthrough Pmts 43,460 63,001 123,009 44,500 129,335 133,869 Total Expenditures $ 212,506 $ 257,325 $ 361,949 $ 200,453 $ 442,991 $ 463,015 126 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Recreation (07) FUND: General RESPONSIBLE MANAGER: Pete Mayer Description DIVISION: Senior Adult Programs FUND NUMBER: 000 POSITION: Interim Parks & Recreation Director The mission of the Senior Adult Programs division is to promote and provide a variety of recreational, fitness, social, educational, and social services for senior adults 50 years of age or older. The City collaborates with a variety of agencies which allows Tukwila seniors to age in place and remain independent, so they can continue to live in the community. Budget by Revenue & Expenditure Summary Parks & Recreation - Senior Adult Programs Salaries & Wages 142,373 Actual 133,326 256,687 Budget 222,051 Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Grant Revenues Culture and Recreation fees $ 90,000 - $ 57,692 - $ 57,692 10,003 $ 57,692 $ - - $ 16,930 - 16,930 -100.0% 0.0% 0.0% 0.0% Total Revenues & Transfers In 90,000 57,692 67,695 57,692 16,930 16,930 -70.7% 0.0% Salaries & Wages 142,373 131,700 133,326 256,687 210,903 222,051 -17.8% 5.3% Benefits 71,628 79,046 67,813 93,482 94,702 97,273 1.3% 2.7% Supplies 57,494 42,065 18,533 3,000 12,518 12,960 317.3% 3.5% Repair & Maintenance Supplies 4,895 - - - - - 0.0% 0.0% Small Tools 5,681 - - -- - - 0.0% 0.0% Technology Supplies - - 1,101 -- 57,692 - 0.0% 0.0% Professional Services 1,240 11,346 32,273 2,000 9,060 9,375 353.0% 3.5% Professional Development 230 20 100 -- $ 57,692 - 0.0% 0.0% Repairs & Maintenance Services 2,444 - - - - - 0.0% 0.0% Other Expenses 1,599 3,717 11,510 6,000 12,000 12,420 100.0% 3.5% Total Expenditures & Transfer Oul $ 287,583 $ 267,894 $ 264,656 $ 361,169 $ 339,183 $ 354,079 -6.1% 4.4% NET BUDGET (322,253)1 (337,149) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues PR007207-337714 KC Older Adult Investments $ 90,000 $ - $ 57,692 $ - $ - $ - PR007207-337718 King County Youth/Rec Grants - 57,692 - 57,692 - - PR007207-347613 Senior Programs - - 3 - 10,690 10,690 PR007207-347615 Senior Trips, Tours & Travel - - 10,000 - 6,240 6,240 Total Operating Revenues 90,000 57,692 67,695 57,692 16,930 16,930 Total Revenues $ 90,000 $ 57,692 $ 67,695 $ 57,692 $ 16,930 $ 16,930 127 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR007207-511000 Salaries $ 138,743 $ 131,062 $ 133,326 $ 196,395 $ 210,552 $ 221,700 PR007207-512000 Extra Labor 3,461 638 - 60,292 351 351 PR007207-513000 Overtime 169 - - - - - Total Salaries & Wages 142,373 131,700 133,326 256,687 210,903 222,051 PR007207-521000 FICA 10,717 9,853 9,981 15,211 16,107 16,960 PR007207-521006 FICA -Extra Labor - - - - 27 27 PR007207-523000 PERS 18,361 15,490 13,666 19,239 22,095 23,498 PR007207-523006 PERS-Extra Labor - - - - 9 9 PR007207-524000 Industrial Insurance 4,542 4,161 2,990 5,541 4,963 5,211 PR007207-524006 Industrial Ins -Extra Labor - - - - 23 24 PR007207-524050 Paid Family & Med Leave Prem 260 273 312 281 339 355 PR007207-525000 Medical, Dental, Life, Optical 1,107 1,529 771 1,652 1,002 1,052 PR007207-525097 Self -Insured Medical & Dental 36,640 47,739 40,093 51,558 50,137 50,137 Total Personnel Benefits 71,628 79,046 67,813 93,482 94,702 97,273 PR007207-531000 Supplies -General - - 865 3,000 - - PR007207-531001 Office Supplies - - 74 - - - PR007207-531003 Operating Supplies 56,420 26,118 4,000 - 1,350 1,395 PR007207-531004 Event Food - - 938 - - - PR007207-531005 Meeting Food - - 56 - - - PR007207-531006 Program Food 1,074 15,947 12,600 - 11,168 11,565 PR007207-532000 Repairs & Maint Supplies 4,895 - - - - - PR007207-535000 Small Tool & Minor Equipment 198 - - - - - PR007207-535003 Office Equipment 5,482 - - - - - PR007207-536000 Technology Supplies- - 1,101 - - - Total Supplies 68,070 42,065 19,634 3,000 12,518 12,960 PR007207-541000 Professional Services - - 273 2,000 - - PR007207-541011 Instructors 1,240 4,256 20,000 - 6,560 6,785 PR007207-541015 Performers/Entertainment Svcs - 7,090 12,000 - 2,500 2,590 PR007207-543001 Memberships 210 - - - - - PR007207-543006 Certifications & Licenses 20 20 - - - - PR007207-543008 Ground Transp/Parking - - 100 - - - PR007207-548002 Maintenance Services 2,444 - - - - - PR007207-549000 Miscellaneous Expenses - - 2,000 5,500 - - PR007207-549006 Entrance Fees/Admissions 1,599 3,670 9,000 500 12,000 12,420 PR007207-549009 Media Subscriptions - 47 - - - - PR007207-549010 Business Meals (non Prof Dev) - - 510 - - - Total Services & Passthrough Pmts 5,513 15,083 43,883 8,000 21,060 21,795 Total Expenditures $ 287,583 $ 267,894 $ 264,656 $ 361,169 $ 339,183 $ 354,079 128 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Recreation (07) FUND: General RESPONSIBLE MANAGER: Pete Mayer Description DIVISION: Senior Free Services FUND NUMBER: 000 POSITION: Interim Parks & Recreation Director The mission of the Senior Free Services division is to promote a variety of social, educational, and social services for adults 50 years of age or older, at no cost. The City collaborates with a variety of agencies which allows Tukwila seniors to age in place and remain independent so they can continue to live in the community. Budget by Revenue & Expenditure Summary Parks & Recreation - Senior Free Services Salaries & Wages Account Description Actual - - Budget - 11,000 Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 $ - 1,128 1,135 0.0% 0.6% Supplies- - - Total Revenues & Transfers In - - - - - - 0.0% 0.0% Salaries & Wages Account Description - - - Projected 2022 - 11,000 11,000 0.0% 0.0% Benefits $ - - - $ - 1,128 1,135 0.0% 0.6% Supplies- - - - 220 11,000 - 1,000 1,040 0.0% 4.0% Total Expenditures & Transfer Out $ - $ - $ 220 $ - $ 13,128 $ 13,175 0.0% 0.4% NET BUDGET (13,128)1 (13,175) Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 Budget 2022 2023 2024 PR007208-512000 Extra Labor $ - $ - $ - $ - $ 11,000 $ 11,000 Total Salaries & Wages - - - 11,000 11,000 PR007208-521006 FICA -Extra Labor - - - - 842 842 PR007208-523006 PERS-Extra Labor - - - - 167 169 PR007208-524006 Industrial Ins -Extra Labor - - - - 101 106 PR007208-524050 Paid Family & Med Leave Prem - - - - 18 18 Total Personnel Benefits - - - - 1,128 1,135 PR007208-531003 Operating Supplies - - 220 - 400 415 PR007208-531006 Program Food - - - - 600 625 Total Supplies - - 220 - 1,000 1,040 Total Expenditures $ - $ - $ 220 $ - $ 13,128 $ 13,175 129 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Recreation (07) FUND: General RESPONSIBLE MANAGER: Pete Mayer Description DIVISION: Comm. Events & Vol. FUND NUMBER: 000 POSITION: Interim Parks & Recreation Director Expenditures and FTEs that were previously accounted for in the Community Events and Volunteers Division are now reported in the Administration and Recreation Administration divisions. The schedules below are included for historical purposes. Budget by Revenue & Expenditure Summary Parks & Recreation - Community Events & Volunteers Salaries & Wages 49,925 Actual 2,085 78,186 Budget - - Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Culture and Recreation fees Other Income - - - - (50) 1,000 - - - - - - 0.0% 0.0% 0.0% 0.0% Total Revenues & Transfers In - - 950 - - - 0.0% 0.0% Salaries & Wages 49,925 18,147 2,085 78,186 Projected 2022 - - -100.0% 0.0% Benefits 28,176 28,346 909 43,362 (50) 1,000 - - -100.0% 0.0% Supplies 2,775 9,775 2,700 12,000 950 - - -100.0% 0.0% Professional Services 987 1,797 6,403 3,000 - - -100.0% 0.0% Advertising 140 479 3,540 4,000 950 - - -100.0% 0.0% Rentals - - 500 500 - - -100.0% 0.0% Technology Services 696 926 - - - - 0.0% 0.0% Other Expenses - 8 - - - - 0.0% 0.0% Total Expenditures & Transfer Cul $ 82,699 $ 59,478 $ 16,137 $ 141,048 $ - $ - -100.0% 0.0% NET BUDGET Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues PR007210-347617 PR007210-367112 Community Special Events Parks & Rec Donations $ - $ - - - $ (50) 1,000 $ - $ - - $ - - - Total Operating Revenues - - 950 - - - Total Revenues $ - $ - $ 950 $ - $ - $ - 130 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR007210-511000 Salaries $ 49,925 $ 17,958 $ 1,585 $ 76,086 $ - $ - PR007210-512000 Extra Labor - 13 500 2,100 - - PR007210-513000 Overtime - 176 - - - - Total Salaries & Wages 49,925 18,147 2,085 78,186 - - PR007210-521000 FICA 3,732 1,306 118 5,976 - - PR007210-523000 PERS 6,443 1,401 162 7,454 - - PR007210-524000 Industrial Insurance 1,252 408 (125) 2,839 - - PR007210-524050 Paid Family & Med Leake Prem 253 247 - 110 - - PR007210-525000 Medical, Dental, Life, Optical 467 679 29 733 - - PR007210-525097 Self -Insured Medical & Dental 16,029 24,305 724 26,250 - - Total Personnel Benefits 28,176 28,346 909 43,362 - - PR007210-531000 Supplies -General - (28) - 12,000 - - PR007210-531003 Operating Supplies 2,711 9,803 2,700 - - - PR007210-531006 Program Food 63 - - - - - Total Supplies 2,775 9,775 2,700 12,000 - - PR007210-541000 Professional Services - - 298 3,000 - - PR007210-541007 Contracted Services - 750 - - - - PR007210-541011 Instructors 37 - - - - - PR007210-541012 Translation & Interpretation 338 - - - - - PR007210-541015 Performers/Entertainment Sws - 450 6,000 - - - PR007210-541016 Recruitment 613 - - - - - PR007210-541026 Employee screening/testing - 597 105 - - - PR007210-544000 Advertising - - 40 - - - PR007210-544002 Marketing 140 479 3,500 4,000 - - PR007210-545000 Operating Rentals & Leases - - 500 500 - - PR007210-546001 Software Maintenance Contract 37 412 - - - - PR007210-546004 Online Services -Subscriptions 659 515 - - - - PR007210-549009 Media Subscriptions - 8 - - - - Total Seances & Passthrough Pmts 1,823 3,210 10,443 7,500 - - Total Expenditures $ 82,699 $ 59,478 $ 16,137 $ 141,048 $ - $ - 131 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Recreation (07) FUND: General RESPONSIBLE MANAGER: Pete Mayer Description DIVISION: Rental Operations FUND NUMBER: 000 POSITION: Interim Parks & Recreation Director The mission of the Rental Operations Division is to promote and schedule the use of rental spaces in the Parks and Recreation system. All rental use of the system -wide facilities is coordinated and supervised by the division including the Community Center, picnic shelters, ball fields, and rental services (equipment rental). Fees are collected to offset costs. Budget by Revenue & Expenditure Summary Parks & Recreation - Rental Operations Salaries & Wages 85,955 Actual 110,465 179,717 Budget 146,460 Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Rent & Concessions 82,195 83,308 152,960 335,500 195,570 195,570 -41.7% 0.0% Total Revenues & Transfers In 82,195 83,308 152,960 335,500 195,570 195,570 -41.7% 0.0% Salaries & Wages 85,955 34,839 110,465 179,717 133,679 146,460 -25.6% 9.6% Benefits 40,189 47,145 33,155 79,111 55,994 58,736 -29.2% 4.9% Supplies 646 1,247 1,922 3,000 1,500 1,555 -50.0% 3.7% Repair & Maintenance Supplies 77 65 1,250 4,000 - - -100.0% 0.0% Resale Supplies 235 - - 10,000 - - -100.0% 0.0% Small Tools - - - - 2,000 2,380 0.0% 19.0% Communications 451 446 700 -- 152,960 - 0.0% 0.0% Professional Development 825 - 14 - - - 0.0% 0.0% Advertising 3,315 6,975 6,500 5,000 8,500 8,797 70.0% 3.5% Rentals 836 1,844 1,000 1,000 3,000 3,105 200.0% 3.5% Other Expenses 871 - - 500 - - -100.0% 0.0% Total Expenditures & Transfer Out $ 133,401 $ 92,561 $ 155,006 $ 282,328 $ 204,673 $ 221,033 -27.5% 8.0% NET BUDGET (9,103)1 (25,463) Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues PR007212-362401 Fac Rentals (Short -Term) TCC $ 78,038 $ 61,008 $ 130,850 $ 304,000 $ 169,000 $ 169,000 PR007212-362402 Facilities Rents (Taxable) 1,265 1,239 1,710 5,000 650 650 PR007212-362405 Fac Rentals-Shelters/Fields 45 17,725 14,750 5,000 20,320 20,320 PR007212-362410 Facility Rents -Carpet Fee 2,000 2,000 4,000 1,500 4,300 4,300 PR007212-362440 Rental Services/Supplies 847 1,336 1,650 20,000 1,300 1,300 Total Operating Revenues 82,195 83,308 152,960 335,500 195,570 195,570 Total Revenues $ 82,195 $ 83,308 $ 152,960 $ 335,500 $ 195,570 $ 195,570 132 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR007212-511000 Salaries $ 73,653 $ 31,868 $ 89,465 $ 156,717 $ 94,079 $ 106,860 PR007212-512000 Extra Labor 12,040 2,843 21,000 23,000 39,600 39,600 PR007212-513000 Overtime 262 128 - - - - Total Salaries & Wages 85,955 34,839 110,465 179,717 133,679 146,460 PR007212-521000 FICA 6,535 2,643 8,247 13,739 7,197 8,175 PR007212-521006 FICA -Extra Labor - - - - 3,029 3,029 PR007212-523000 PERS 10,465 3,875 6,182 15,855 9,873 11,326 PR007212-523006 PERS-Extra Labor - - - - 1,039 1,049 PR007212-524000 Industrial Insurance 3,879 1,535 2,398 7,281 2,481 2,606 PR007212-524006 Industrial Ins -Extra Labor - - - - 2,676 2,810 PR007212-524050 Paid Family & Med Leake Prem 203 221 261 254 215 234 PR007212-525000 Medical, Dental, Life, Optical 760 1,347 473 1,455 465 488 PR007212-525097 Self -Insured Medical & Dental 18,349 37,525 15,593 40,527 29,019 29,019 Total Personnel Benefits 40,189 47,145 33,155 79,111 55,994 58,736 PR007212-531000 Supplies -General - - 362 - - - PR007212-531001 Office Supplies - - 60 - - - PR007212-531003 Operating Supplies 646 1,247 1,500 3,000 1,500 1,555 PR007212-532001 Repair Supplies 43 27 1,250 4,000 - - PR007212-532007 Cleaning & Janitorial Supplies 34 37 - - - - PR007212-534000 Resale Supplies 235 - - 10,000 - - PR007212-535001 Equipment - - - - 2,000 2,380 Total Supplies 959 1,312 3,172 17,000 3,500 3,935 PR007212-542001 Telephone/Alarm/Cell Service 451 446 700 - - - PR007212-543002 Registrations 825 - - - - - PR007212-543008 Ground Transp/Parking - - 14 - - - PR007212-544002 Marketing 3,315 6,975 6,500 5,000 8,500 8,797 PR007212-545000 Operating Rentals & Leases - - 1,000 500 - - PR007212-545004 Equipment Rental 836 1,8441 - 500 3,000 3,105 PR007212-549006 Entrance Fees/Admissions 871 - - 500 - - Total Services & Passthrough Pmts 6,298 9,265 8,214 6,500 11,500 11,902 Total Expenditures $ 133,401 $ 92,561 $ 155,006 $ 282,328 $ 204,673 $ 221,033 133 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Parks (15) FUND: General RESPONSIBLE MANAGER: Pete Mayer Description DIVISION: Parks Maintenance FUND NUMBER: 000 POSITION: Interim Parks & Recreation Director The Tukwila Parks, Trails and Open Space system is comprised of 159 acres of green space, including Fort Dent Park (home of Starfire Sports Complex and the Seattle Sounders FC), Duwamish Hill Preserve, the Tukwila Community Center, 11 neighborhood parks, 3 mini parks, 4 Fire Stations, City Hall grounds, a Skate Park, Spray Park, a Japanese Garden, 15 neighborhood foot trails and 11 miles of regional trails. A broad range of equipment and skilled workers are needed to maintain and improve the great variety of trees, shrubs, annuals, turf irrigation systems, maintenance equipment and outdoor equipment. Budget by Revenue & Expenditure Summary Parks & Recreation - Parks Maintenance Salaries & Wages 680,967 Actual 735,197 871,927 Budget 1,083,391 Change 10.1% 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Grant Revenues Other Income 59,059 - 76,910 - 125,000 - 160,000 - 155,098 2,500 - 2,600 -3.1% 0.0% -100.0% 4.0% Total Revenues & Transfers In 59,059 76,910 125,000 160,000 157,598 2,600 -1.5% -98.4% Salaries & Wages 680,967 686,203 735,197 871,927 984,401 1,083,391 12.9% 10.1% Benefits 333,414 317,534 351,877 361,036 426,536 447,553 18.1% 4.9% Supplies 97,264 18,264 5,438 63,000 2,600 2,705 -95.9% 4.0% Repair & Maintenance Supplies 58,973 69,564 59,606 5,000 77,900 82,725 1458.0% 6.2% Small Tools 51,130 24,892 18,010 - 6,500 6,725 0.0% 3.5% Technology Supplies 2,537 1,565 850 - 250 260 0.0% 4.0% Fleet Supplies 2,887 3,300 5,220 3,000 6,000 6,210 100.0% 3.5% Professional Services 17,205 23,094 62,081 42,800 116,280 119,980 171.7% 3.2% Communications 6,046 6,100 6,000 6,000 7,400 7,660 23.3% 3.5% Professional Development 2,044 5,655 5,015 - 3,750 3,883 0.0% 3.5% Advertising 356 60 - - 3,300 3,530 0.0% 7.0% Rentals 5,184 12,744 8,699 7,728 1,000 1,050 -87.1% 5.0% Technology Services 2,728 - 21 - 1,250 1,300 0.0% 4.0% Utilities 241,715 298,219 249,036 239,800 253,800 262,683 5.8% 3.5% Repairs & Maintenance Services 133,689 116,148 108,947 113,497 105,627 113,120 -6.9% 7.1% Other Expenses 70 - 11 3,000- - -100.0% 0.0% Other Capital Improvements - 12,331 - - - - 0.0% 0.0% Total Expenditures & Transfer Out $ 1,636,210 $ 1,595,673 $ 1,616,008 $ 1,716,788 $ 1,996,594 $ 2,142,774 16.3% 7.3% NET BUDGET (1,838,997)1 (2,140,174) Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 134 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues PR015800-333215 PRO15800-333219 PR015800-337718 PR015800-367000 Dept of Treasury-ARPA Dept Of Treasury -Cares Act King County Youth/Rec Grants Contributions/Dntns NonGov $ - 11,659 47,400 - $ 76,910 - - - $ 125,000 - - - $ 160,000 - - - $ 155,098 - - 2,500 $ - - - 2,600 Total Operating Revenues PR015800-511001 59,059 76,910 125,000 160,000 157,598 2,600 1,000 PR015800-512000 Extra Labor 6,014 8,176 25,000 51,000 55,000 Total Revenues PR015800-513000 $ 59,059 $ 76,910 $ 125,000 $ 160,000 $ 157,598 $ 2,600 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR015800-511000 Salaries 674,184 676,583 709,979 820,927 842,309 936,751 PR015800-511001 Salaries -Acting Pay - - - - 1,000 1,000 PR015800-512000 Extra Labor 6,014 8,176 25,000 51,000 55,000 55,000 PR015800-513000 Overtime 769 1,445 218 - 1,000 1,000 PR015810-511000 Salaries - - - - 85,092 89,640 Total Salaries & Wages 680,967 686,203 735,197 871,927 984,401 1,083,391 PR015800-521000 FICA 51,961 51,791 54,496 84,024 68,797 76,022 PR015800-523000 PERS 85,083 78,911 72,408 74,884 94,373 105,326 PR015800-524000 Industrial Insurance 19,629 21,781 18,296 25,543 28,447 29,870 PR015800-524050 Paid Family & Med Leave Prem 991 961 1,240 1,054 1,445 1,590 PR015800-525000 Medical, Dental, Life, Optical 11,433 5,584 4,672 6,030 4,188 4,397 PR015800-525097 Self -Insured Medical & Dental 149,554 155,140 197,029 167,551 179,242 179,242 PR015800-526000 Unemployment Compensation 13,435 1,464 1,488 -- - PR015800-528000 Uniform Clothing - - - 1,950 - - PR015800-528001 Boot Allowance 1,328 1,902 2,250 - 2,750 2,750 PR015810-521000 FICA - - - - 6,510 6,857 PR015810-523000 PERS - - - - 8,929 9,501 PR015810-524000 Industrial Insurance - - - - 2,481 2,606 PR015810-524050 Paid Family & Med Leave Prem - - - - 137 143 PR015810-525000 Medical, Dental, Life, Optical - - - - 218 229 PR015810-525097 Self -Insured Medical & Dental - - - - 29,019 29,019 Total Personnel Benefits 333,414 317,534 351,877 361,036 426,536 447,553 PR015800-531000 Supplies -General - (110) 863 13,000 - - PR015800-531001 Office Supplies 596 307 800 46,000 1,100 1,140 PR015800-531002 Printing Supplies 250 128 250 - - - PR015800-531003 Operating Supplies 96,418 17,939 3,300 4,000 - - PR015800-531006 Program Food - - 225 - - - PR015800-532000 Repairs & Maint Supplies 36,778 19,132 1,764 - - - PR015800-532001 Repair Supplies 833 17,377 8,000 - 5,000 5,178 PR015800-532002 Maintenance Supplies 9,450 22,720 22,500 5,000 23,000 23,808 PR015800-532003 Safety Supplies 1,054 3,768 8,100 - 3,000 3,105 PR015800-532004 Irrigation Supplies - 3,996 11,200 - 8,000 8,280 PR015800-532005 Chemicals/Fertilizers 4,874 1,488 4,500 - 2,500 3,595 PR015800-532006 Trees/Landscape Supplies 5,986 506 3,542 - 5,000 5,175 PR015800-532007 Cleaning & Janitorial Supplies - 578 - - - - PR015800-535000 Small Tool & Minor Equipment 25,868 21,612 3,320 - - - PR015800-535001 Equipment - - 4,000 - - - PR015800-535002 Power Tools 20,404 3,280 8,500 - 1,000 1,035 135 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR015800-535003 Office Equipment r - - 2,190 - - - PR015800-535004 Traffic Control Devices/Tools 4,858 - - - - - PR015800-536001 Computer peripherals 2,537 1,565 850 - 250 260 PR015800-537001 Fuel 2,887 3,300 5,220 3,000 6,000 6,210 PR015802-532002 Maintenance Supplies - - - - 8,000 8,280 PR015802-532003 Safety Supplies - - - - 1,000 1,040 PR015802-532007 Cleaning & Janitorial Supplies - - - 1,000 1,040 PR015802-535999 Other Small Tool & Minor Equip - - - - 1,200 1,240 PR015805-532001 Repair Supplies - - - 5,000 5,175 PR015805-532002 Maintenance Supplies - - - - 10,000 10,350 PR015805-532003 Safety Supplies - - - - 500 525 PR015805-535999 Other Small Tool & Minor Equip - - - - 3,000 3,100 PR015810-531006 Program Food - - - - 500 520 PR015810-531999 Other Supplies -general - - - - 1,000 1,045 PR015810-532003 Safety Supplies - - - - 1,900 1,975 PRO15810-532006 Trees/Landscape Supplies - - - - 4,000 5,200 PR015810-535999 Other Small Tool & Minor Equip - - - - 1,300 1,350 Total Supplies 212,791 117,585 89,124 71,000 93,250 98,625 PR015800-541000 Professional Services - 1,061 6,401 20,000 - - PR015800-541007 Contracted Services - 2,037 14,755 - - - PR015800-541010 Inspection Services & Permits 45 3,042- - - - PR015800-541012 Translation & Interpretation - 154 - - - - PR015800-541016 Recruitment 133 - - - - - PR015800-541017 Security/Safety Svcs 16,800 16,800 38,000 22,800 80,000 82,400 PR015800-541026 Employee screening/testing 226 - 277 - 280 290 PR015800-542001 Telephone/Alarm/Cell Service 5,832 6,100 6,000 6,000 7,400 7,660 PR015800-542003 City Wide Internet 214 - - - - - PR015800-543001 Memberships 229 680 275 - - - PR015800-543002 Registrations 334 3,609 240 - - - PR015800-543006 Certifications & Licenses 1,481 841 500 - - - PR015800-543009 Tuition/Coaching/Trainer - 525 - - - - PR015800-543999 Other Prof Dev/Travel Expenses - - 4,000 - 3,750 3,883 PR015800-544001 Legal & Public Notices 356 60 - - - - PRO15800-545000 Operating Rentals & Leases 17 44 1,299 - - - PR015800-545001 Copier Rental 1,909 1,859 1,900 7,728 - - PR015800-545004 Equipment Rental 3,258 10,841 5,500 - - - PR015800-546001 Software Maintenance Contract 2,706 - - - - - PR015800-546004 Online Services -Subscriptions 22 - 21 - - - PR015800-547021 Electric Utility 10,349 14,392 12,000 12,000 18,000 18,630 PR015800-547022 Natural Gas Utility 744 539 800 800 800 828 PR015800-547025 Water/Sewer Utility 87,572 136,714 85,000 85,000 85,000 87,975 PR015800-547026 Surface Water utility 143,049 145,745 151,236 142,000 150,000 155,250 PR015800-547028 Solid Waste Disposal - 828 - - - - PR015800-548000 Repair & Maint Services 1,860 17,799 - - - - PR015800-548001 Repair services 14,508 7,600 3,700 14,000 6,000 6,210 PR015800-548002 Maintenance Services 21,073 11,223 1,650 - 8,000 8,280 PR015800-548003 Irrigation Maint Service - 66 - - - - PR015800-548005 Tree/Landscape Maintenance 13,365 5,285 8,600 5,000 7,000 7,245 PR015800-548006 Uniform Cleaning/Repair 4,859 9,298 7,000 - 5,000 5,175 PR015800-548007 Cleaning/Janitorial Services 4,000 - 2,500 9,000 1,000 1,035 PR015800-548008 Non -Capital Improvements - - - - 5,000 - PR015800-548095 Fleet Oper and Maint costs 74,024 64,877 85,497 85,497 68,627 80,000 PR015800-549000 Miscellaneous Expenses - - 11 3,000 - - PR015800-549010 Business Meals (non Prof Dev) 70 - - - - - 136 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description ActuaI 2020 2021 Projected 2022 2022 Budget 2023 2024 PR015802-541007 Contracted Services - - - - 20,000 20,700 PR015805-545004 Equipment Rental - - - - 1,000 1,050 PR015805-548001 Repair services- - - - 5,000 5,175 PR015810-541007 Contracted Services - - 2,648 - 8,000 8,310 PR015810-541999 Professional Services - -- - 8,000 8,280 PR015810-544002 Marketing - -- - 3,300 3,530 PR015810-546004 Online Services -Subscriptions - -- - 1,250 1,300 Total Services & Passthrough Pmts 409,038 462,020 439,810 412,825 492,407 513,206 PR015800-563000 Other Improvements- 12,331 - - - - Total Capital Expenditures - 12,331 - - - - Total Expenditures $ 1,636,210 $ 1,595,673 $ 1,616,008 $ 1,716,788 $ 1,996,594 $ 2,142,774 137 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Recreation (07) FUND: General RESPONSIBLE MANAGER: Pete Mayer Description DIVISION: Library advisory Board FUND NUMBER: 000 POSITION: Interim Parks & Recreation Director The Library Advisory Board meets monthly on library issues and serves in an advisory role to the City council. Board members continually work for better library services for the residents of Tukwila The Advisory Board consists of 5-7 members and one student representative. Budget by Revenue & Expenditure Summary Parks & Recreation - Library Advisory Board Supplies 2,695 2,020 2,590 Actual 2,500 2,590 -21.9% 3.6% Budget - - Change 720 2020 - 2021 Projected 2022 Professional Development Adopted 2022 328 Proposed 2023 - Proposed 2024 Budget 2022-2023 2023-2024 0.0% 3.3% Other Expenses - - 200 208 200 205 -3.8% 2.5% Total Expenditures & Transfer Out $ 2,924 $ 2,348 Total Revenues & Transfers In $ $ 4,050 - $ -1.9% - $ - $ 1,000 - $ PR007001-549000 Miscellaneous Expenses- - $ - 0.0% 0.0% Supplies 2,695 2,020 2,590 3,200 2,500 2,590 -21.9% 3.6% Professional Services - - 1,000 720 - - -100.0% 0.0% Professional Development 229 328 321 - 1,350 1,395 0.0% 3.3% Other Expenses - - 200 208 200 205 -3.8% 2.5% Total Expenditures & Transfer Out $ 2,924 $ 2,348 $ 4,111 $ 4,128 $ 4,050 $ 4,190 -1.9% 3.5% NET BUDGET (4,050)1 (4,190) Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR007001-531000 Supplies -General $ - $ 2,020 $ - $ 3,200 $ - $ - PR007001-531003 Operating Supplies 2,695 - 2,590 - 2,500 2,590 Total Supplies 2,695 2,020 2,590 3,200 2,500 2,590 PR007001-541000 Professional Services- - 1,000 720 - - PR007001-543001 Memberships 229 328 321 - 350 360 PR007001-543999 Other Prof Dev/Travel Expenses- - - - 1,000 1,035 PR007001-549000 Miscellaneous Expenses- - - 208 - - PR007001-549009 Media Subscriptions- - 200 - 200 205 Total Services & Passthrough Pmts 229 328 1,521 928 1,550 1,600 Total Expenditures $ 2,924 $ 2,348 $ 4,111 $ 4,128 $ 4,050 $ 4,190 138 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Recreation (07) FUND: General RESPONSIBLE MANAGER: Pete Mayer DIVISION: Arts Commission FUND NUMBER: 000 POSITION: Interim Parks & Recreation Director Description The mission of the Tukwila Arts Commission is to promote all artistic and cultural activities within the City for the ultimate enjoyment of visual and performing arts by our residents, businesses, and visitors. The Commission is made up of 5-7 members and one student representative. Budget by Revenue & Expenditure Summary Parks & Recreation - Arts Commission Supplies 11,600 Actual 3,000 2,900 Budget 3,315 Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 1,550 -81.3% 3.3% Professional Development 367 358 351 - Total Revenues & Transfers In - - - - - - 0.0% 0.0% Supplies 11,600 5,421 3,000 2,900 3,200 3,315 10.3% 3.6% Professional Services 7,078 5,767 11,067 8,000 1,500 1,550 -81.3% 3.3% Professional Development 367 358 351 - 30 30 0.0% 0.0% Advertising - 1,500 - 7,000 - - -100.0% 0.0% Repairs & Maintenance Services - - - 400 2,400 2,485 500.0% 3.5% Other Expenses - - 4,000 400 12,000 12,420 2900.0% 3.5% Total Expenditures & Transfer Oul 19,045 13,045 18,418 18,700 19,130 19,800 2.3% 3.5% NET BUDGET (19,130)1 (19,800) Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR007002-531000 Supplies -General 3 - $ 5,421 $ - $ 500 $ - $ - PR007002-531003 Operating Supplies 11,573 (29) 3,000 2,400 3,200 3,315 PR007002-531004 Event Food - 29 - - - - PR007002-531006 Program Food 27 - - - - - Total Supplies 11,600 5,421 3,000 2,900 3,200 3,315 PR007002-541000 Professional Services - (3,300) 5,677 3,000 - - PR007002-541006 Consulting Services- 315 - - - - PR007002-541007 Contracted Services 7,078 8,752 5,390 5,000- - PR007002-541011 Instructors - - - - 1,500 1,550 PR007002-543001 Memberships 367 358 351- 30 30 PR007002-544000 Advertising - - - 1,500 - - PR007002-544003 Sponsorships marketing- 1,500 - 5,500 - - PR007002-548000 Repair & Maint Services- - - 400 - - PR007002-548002 Maintenance Services - - -- 2,400 2,485 PR007002-549000 Miscellaneous Expenses- - - 400 - - PR007002-549014 Business Assistance & Support - - 4,000 - - - PR007002-549999 Other Miscellaneous Expenses - - -- 12,000 12,420 Total Services & Passthrough Pmts 7,445 7,624 15,418 15,800 15,930 16,485 Total Expenditures $ 19,045 $ 13,045 $ 18,418 $ 18,700 $ 19,130 $ 19,800 139 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Parks (15) FUND: General RESPONSIBLE MANAGER: Pete Mayer Description DIVISION: Park Commission FUND NUMBER: 000 POSITION: Interim Parks & Recreation Director The Park Commission's foremost responsibility is to advise the Administration and City Council about recreation services and park related issues such as land acquisition, development, expansion, and operation. The Park Commission typically reviews proposed fees and charges and hosts meetings for neighbors of proposed parks. Budget by Revenue & Expenditure Summary Parks & Recreation - Park Commission Supplies 2,400 Actual - 2,200 1,350 Budget 1,550 Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 - 0.0% 0.0% Advertising - PR015801-543001 Memberships PR015801-544002 Marketing PR015801-549000 Miscellaneous Expenses - - - Total Revenues & Transfers In - - - - - - 0.0% 0.0% Supplies 2,400 Projected 2022 - 2,200 1,350 1,500 1,550 11.1°/ 3.3% Professional Development 458 $ - 1,500 - 420 - - - 0.0% 0.0% Advertising - PR015801-543001 Memberships PR015801-544002 Marketing PR015801-549000 Miscellaneous Expenses - - - 1,200 1,240 0.0% 3.3% Other Expenses - - - - 1,280 - - -100.0% 0.0% Total Expenditures & Transfer Out $ 2,859 $ - $ 2,620 $ 2,630 $ 2,700 $ 2,790 2.7% 3.3% NET BUDGET (2,700)1 (2,790) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR015801-531000 Supplies -General PR015801-531003 Operating Supplies $ - 2,400 $ - - $ - 2,200 $ 1,350 - $ - 1,500 $ - 1,550 Total Supplies 2,400 - 2,200 1,350 1,500 1,550 PR015801-543001 Memberships PR015801-544002 Marketing PR015801-549000 Miscellaneous Expenses 458 - - - - - 420 - - - - 1,280 - 1,200 - - 1,240 - Total Services & Passthrough Pmts 458 - 420 1,280 1,200 1,240 Total Expenditures $ 2,859 $ - $ 2,620 $ 2,630 $ 2,700 $ 2,790 140 2023 - 2024 Biennial Budget City of Tukwila, Washington Community Development DCD Director (1) Deputy Director (1) Assistant to the Director (1) Long Range Planning Manager (1) Senior Plann'.r (1 5) Senior Planner (-5) J Associate Planner (2) Development Supervisor (1) Development* Engineer (2( Urban Environmentalist (•'S) Cade Enforcement Officer (3) Admin Support Technician (35) — - — - — . _ Frozen Position *Also reports to Public Works Deputy City Engineer/Utilities Manager Permit Supervisor i'_; Building Official (1) Admin Support Coordinator (17 diAdmin Support Technician (4) Senior Electrical Inspector (1) Senior Plans Examiner (1) Senior Plans Examiner (1) Combination Inspector (1) Senior Project* Inspector (1) Project Inspector* (1) 141 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Community Development (08) FUND: General RESPONSIBLE MANAGER: Nora Gierloff Description FUND NUMBER: 000 POSITION: DCD Director The Department of Community Development is organized into four divisions: Building, Permit Coordination, Code Enforcement, and Planning/Engineering. Administration oversees the functions of all four divisions and provides reception and clerical support to the department. The Director is the SEPA Responsible Official for environmental review, chair of the Development Review Committee and Short Subdivision Committee, and coordinator on regional planning issues. DCD ensures the safety of the built environment, works toward a land use pattern that supports a healthy community, and shapes development to implement the City's long-range vision. 2021-2022 Accomplishments ♦ Adopted and implemented 2018 State construction codes: Building Code, Mechanical Code, Plumbing Code and Energy Code in 2021. Strategic Goal 3 & 4. ♦ Continued working with Sound Transit, WSDOT, and SRO on the 1-405 Bus Rapid Transit (BRT) station at TIBS, including advocating for the extension of the pedestrian bridge further south to a future transit -oriented development (TOD) south of SR 518 on the SRO property. Strategic Goals 3 & 4. ♦ Adopted new regulations allowing for emergency shelters, transitional housing, and permanent supportive housing throughout the City in response to the passage of HB 1220. Strategic Goals 3&4 ♦ Adopted subdivision amendments and residential standards and guidelines for Tukwila South. Strategic Goals 3 & 4. ♦ Adopted a fees resolution to better reflect resources needed for processing Zoning Verification Letter requests and to address new regulations set forth for Wireless Communications Facilities. Strategic Goals 3 & 4. ♦ Implemented the Sensitive Area regulations and Shoreline Master Program adopted by City Council in 2020 to meet best available science and State requirements. Strategic Goals 1 & 5. ♦ Continued business, multi -family recycling and composting outreach. Provided community recycling grants to two Tukwila nonprofits. Participated in the Solid Waste franchise update agreement process. Strategic Goals 3 & 4. ♦ Modified Tukwila's transportation mode split through extensive marketing and outreach including diverse communities, such as Veterans, individuals with limited English proficiency, and elderly and low-income populations using the CTR grant. Strategic Goals 3 & 4. ♦ Urban Growth Capacity Analysis - Participated in the regional geography caucuses. Reviewed draft Countywide Planning Policies and targets. Strategic Goal 1&2 ♦ The Permit Center increased staff and workload by transitioning Fire, Land Use, and Public Works permits and processes into DCD. Strategic Goal 3 & 4 ♦ TRAKiT Upgrade completed in December 2021 which included utilizing the Licensing module which was previously combined with Permitting. Strategic Goal 3 & 4 142 2023 - 2024 Biennial Budget City of Tukwila, Washington ♦ Positions that were transferred into the Permit Center from other divisions/departments were fully cross trained in all types of permits. Strategic Goal 3 & 4 • Electronic permitting went live in September of 2020. 2021-2022 were years that we were able to fully develop our standards and processes for intake through issuance of electronic submittal documents. Strategic Goal 3 & 4 • Created shared email accounts for staff within the Planning and Engineering divisions to respond to inquiries more quickly from the public, reducing redundancy in communication and providing for more seamless communication with applicants. Strategic Goal 3 & 4 • Created an email for Planning and Engineering staff to directly communicate with business license applicants that are routed to the City via the Department of Revenue. Strategic Goal 3 & 4 • Implemented Microsoft Bookings software, allowing for applicants to schedule Teams virtual appointments with each division. Strategic Goal 3 & 4 • Developed a process for permit inspections (trees, signs, wireless, ADUs) to be completed electronically (via photo submittal, video conferencing, etc.) Strategic Goal 3 & 4 • Developed new staff report templates and approval procedures for land use reviews, reducing the amount of time needed to review and issue approvals. Strategic Goal 3 & 4 • Adopted Tukwila Transit Oriented Development Housing Strategies Plan Strategic Goal 1 & 2 • Recruited an additional project inspector to address the increasing number of 5G franchise permits and inspections. Strategic Goal 3 & 4 • Began analysis of new requirements and background studies in preparation for the required Comprehensive Plan update in 2024. Strategic Goal 1 & 5 • Resumed rental housing license inspections after COVID shutdown. Strategic Goal 1 & 5 2023-2024 Outcome Goals • Enhance the electronic plan review, approval, and issuance process and provide ongoing Bluebeam software training. Strategic Goal 3 & 4. • Develop and adopt an updated Comprehensive Plan for Tukwila, supported by a broad program of public outreach. Strategic Goals 1 & 5. • Update Tukwila's Sensitive Area GIS maps to accurately reflect new regulations. Strategic Goals 1 & 5. • Implement code amendments that will help to streamline land use reviews and reduce regulatory hurdles for development. Strategic Goals 1, 3, & 4. • Create an educational campaign for new tree regulations. Strategic Goals 1 & 5. • Establish a program with the selected Waste Management Hauler that supports the City's Recycling program and maintains community outreach and education that is comparable, if not better than, the 2021-2022 outreach program. Strategic Goals 4 & 5. • Contract for and prepare a development (Building, Planning, Fire & Public Works) review 100% cost recovery fee study. Strategic Goal 3 & 4. • Create a process for more inspections to be done virtually. Strategic Goal 3 & 4. • Through a grant -funded increase in the transportation demand management program staff, further expand outreach to Tukwila community and improve access to sustainable transportation options, especially for historically marginalized people. Strategic Goal 4 & 5. • Improve user-friendliness of Department webpages and public resources, expanding self-service options and increasing outreach and utility to the full Tukwila community. Strategic Goal 4 & 5. 143 2023 - 2024 Biennial Budget City of Tukwila, Washington 2023-2024 Indicators of Success • Streamlined plan review and inspection processes to reduce plan review turnaround time and maintain 24-hour inspection time. • Transportation mode split shows higher usage of transit, van pools, bicycling and walking. • Continued improvement in rental housing conditions. • Continued increase in waste reduction and recycling by City businesses and residents, and expanded efficient outreach to single family, multifamily, and commercial customers. • The 2024-2044 Comprehensive Plan addresses the needs of a greater percentage of the Tukwila residential and business communities, and been adopted, and approved/certified by the Washington Department of Commerce and the Puget Sound Regional Council. • Department website content is not more than 3 months out-of-date and has been updated at least once every 3 months. • Department website includes more self-help information that helps Permit Center customers answer simple questions more easily, enabling staff time to be reserved for more complex development questions. Program Change Discussion The COVID pandemic impacted the ability to complete many of the goals identified in the 2021-2022 Budget. Prohibitions on public gatherings impeded the ability to adequately gather public input on several items, such as: the development of new ADU regulations; consideration and adoption of regulations to implement the Comprehensive Plan vision for Tukwila International Boulevard; and consideration and adoption of short-term rental regulations. While these are still priorities, it will likely not be possible to undertake their development during the run-up to the 2024-2044 Comprehensive Plan update. Continued high levels of permit activity combined with frozen staff positions means that we will be unlikely to return to pre -pandemic permit review timelines. In this budget cycle we have eliminated customer service as a separate program, instead counting those assistance hours within the programs themselves, such as current planning or code enforcement. However, across the Department we devote 3-4 FTE to assistance to permit applicants and the public. Department Detail Program Descriptions The following programs are budgeted in the Department of Community Development: PROGRAM NAME PROGRAM DESCRIPTION Current Planning Review of land use permits such as SEPA, design review, rezones, conditional use permits etc. Emergency Preparation Response Emergency training' continuity of operations plans, developing backup systems. 144 2023 - 2024 Biennial Budget City of Tukwila, Washington Long -Range & Comprehensive Pln In compliance with state law, develop long range plans for Tukwila Land Use (i.e., City Comprehensive and Subarea Plans) and functional plans such as Public Works plans (e.g., Stormwater, Transportation, Water, etc.), as well as Economic Development, Parks, Emergency Management, etc. Administration General functions for standard operations of the department, including purchasing, timecards, budget development and oversight, culture, and internal communications, recruiting and hiring, employee supervision and performance evaluations. Code Enforcement Compliance with the City's laws and regulations for land use, zoning, building, housing, landscaping, and environmentally sensitive areas Communications & Community Engagement Fosters more inclusive public participation and relationship building. Construction Permit Rvw & Insp Review Building, Plumbing, Electrical, Energy, and Mechanical Permits for compliance with State Building Code requirements Environmental Stewardship Activities focused on environmental sustainability, such as Recycling, Transportation Demand Management, and environmental stewardship. Activities to benefit City of Tukwila residents include, community outreach and programs, grant -writing, and other supportive activities. Ordinance, Resolution & TMC Dev Legislation creation and review, amending and repealing documents, ongoing TMC development, and significant department -led code changes. Rental Housing Compliance with City's Rental Housing Ordinance and inspection requirement Boards/Commissions/ Committees Staffing, participating and other support for the successful development and administration of Board and Commission recruitment, trainings, and meetings. Also includes assisting with appointments and monitoring terms of appointment and training requirements. Receive applications and compiles memo for Mayor, schedule interviews, as requested, maintains a roster with all appointees and expiration dates, send memos for approved appointment for city council agenda, issue press releases, send thank you, regrets and/or congratulations letters to residents Business License Admin Provide customer service to both internal and external customers, review, and route applications to other departments for review before issuing licenses Mandatory Training Trainings required by Federal, State, Local laws and/or City of Tukwila organizational policy. Permit Intake, Issuance, Coord Intake approximately 1,800 construction permits, manage review, and issue approval or denials Professional Development & Training Development of operational and strategic knowledge and skills to support staff development and better outcomes for the community and organization. Public Record Req & Record Mgt Adherence to public records laws. 145 2023 - 2024 Biennial Budget City of Tukwila, Washington Budget by Program Program Description Tier Legally Required (�/N Type of Program FTE 2023 Budget FTE 2024 Budget %Change 2023 - 2024 Current Planning 1 Y - Federal/State Community 1.960 344,588 2.000 375,975 9.11 Emergency Prep & Response 1 Y - Federal/State Governance 0.010 2,473 0.010 2,594 4.90% Long -Range & Comprehensive Pln 1 Y - Federal/State Governance 1.560 359,819 1.560 382,649 6.34% 1 - Total 3.530 706,880 3.570 761,219 7.69% Administration 2 Y - Federal/State Govemance 2.356 408,651 2.506 462,304 13.13% Code Enforcement 2 Y - City Code Community 3.210 495,987 3.210 518,412 4.52% Communications & Cmmnty Engmnt 2 N - Best Practice Community 0.440 77,036 0.400 73,929 -4.03% Construction Permit Rvw & Insp 2 Y - Federal/State Community 6.685 1,209,604 6.585 1,241,580 2.64% Environmental Stewardship 2 Y - Ordinance/Resolution Community 3.095 492,008 3.095 477,591 -2.93% Ordinance, Resolution&TMC Dev 2 Y - Federal/State Govemance 0.785 138,682 0.785 145,831 5.16% Rental Housing 2 Y - City Code Community 1.225 161,589 1.225 169,516 4.91% 2 - Total 17.796 2,983,557 17.806 3,089,164 3.54% Boards/Commissions/Committees 3 Y - City Code Govemance 0.330 64,633 0.330 68,399 5.83% Business License Admin 3 Y - City Code Governance 0.050 7,568 0.050 8,159 7.80% Mandatory Training 3 Y - Federal/State Govemance 0.195 47,456 0.195 49,918 5.19% Permit Intake, Issuance, Coord 3 Y - Federal/State Community 4.935 656,088 4.935 689,749 5.13% Professional Dev& Training 3 Y - Ordinance/Resolution Govemance 1.009 159,199 0.959 157,785 -0.89% 3 - Total 6.519 934,944 6.469 974,010 4.18% Public Record Req & Record Mgt 4 Y - Federal/State Community 0.405 46,935 0.405 49,390 5.23% 4 - Total 0.405 46,935 0.405 49,390 5.23% Grand Total 28.250 4,672,316 28.250 4,873,782 4.31% Programs by Tier Programs are scored amongst four tiers with Tier 1 being the most directly connected and supportive of the City's strategic goals. Programs identified by Community Development fall into the top three tiers with 15% of the budget allocated to Tier 1 and 64% allocated to Tier 2. 146 2023 - 2024 Biennial Budget City of Tukwila, Washington Tier 1 Tier 2 Tier 3 $707 $761 $47 Tier 4 1$49 $935 $974 Programs by Tier $0 $500 $1,000 $1,500 $2,000 2023 Budget ■2024 Budget $2,500 $2,984 $3,089 $3,000 $3,500 Thousands 147 2023 - 2024 Biennial Budget City of Tukwila, Washington Budget by Revenue & Expenditure Summary Community Development Salaries & Wages 2,065,832 Actual 2,776,127 3,244,549 Budget 3,166,632 Percent Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Rental Housing permits $ 50,483 $ 55,495 $ 47,962 $ 52,000 $ 41,000 $ 45,000 -21.2% 9.8% Building Permits 1,524,962 1,399,538 1,591,866 2,180,100 1,481,660 1,555,743 -32.0% 5.0% Grant Revenues 209,629 390,266 593,189 372,355 859,581 517,921 131.4% -39.1% General Government Revenue 14,030 8,294 6,358 9,900 - - -100.0% 0.0% Security revenue 1,815 1,958 5,411 7,000 2,500 2,750 -64.3% 10.0% Plan Check and Review fees 765,562 599,982 687,877 991,100 794,268 832,481 -19.9% 4.8% Fines and Penalties 10,958 11,296 7,507 1,500 1,500 1,500 0.0% 0.0% Other Income 30,367 2,848 - -- - - 0.0% 0.0% Budget use of PY Fund Balance - - - - 53,728 55,340 0.0% 3.0% Total Revenues & Transfers In 2,607,806 2,469,677 2,940,169 3,613,955 3,234,237 3,010,735 -10.5% -6.8% Salaries & Wages 2,065,832 2,448,365 2,776,127 3,244,549 2,997,692 3,166,632 -6.0% 5.5% Benefits 878,176 1,026,177 1,099,166 1,114,235 1,129,401 1,165,498 2.2% 3.2% Supplies 15,454 15,423 7,796 14,530 19,100 13,416 -23.6% 2.8% Repair & Maintenance Supplies 827 - - 1,500 300 300 -80.0% 0.0% Small Tools 242 -- 1,297,063 - 3,400 3,660 0.0% 7.6% Technology Supplies 1,255 4,237 270 - 2,250 2,345 0.0% 4.2% Professional Services 183,049 272,457 147,100 147,820 364,709 361,588 165.3% 0.5% Communications 12,186 17,505 10,778 7,280 14,200 13,085 66.9% 7.7% Professional Development 12,777 11,234 7,787 14,366 38,990 42,164 171.4% 8.1% Advertising 719 - 800 300 1,000 819 -100.0% 0.0% Rentals 5,357 6,020 8,802 4,800 5,000 5,500 4.2% 10.0% Technology Services 48,384 70,225 55,956 55,291 60,818 62,590 10.0% 2.9% Utilities 4,670 - - 2,500 1,500 1,650 -40.0% 10.0% Repairs & Maintenance Services 13,531 15,697 14,520 15,020 11,655 12,034 -22.4% 3.3% Other Expenses 35,547 23,153 28,553 39,898 22,300 22,500 -44.1% 0.9% Total Expenditures & Transfer Out $ 3,278,006 $ 3,910,495 $ 4,157,656 $ 4,662,089 $ 4,672,315 $ 4,873,781 1.9% 4.5% NET BUDGET (1,512,998) (1,946,776) Net budget equals the department's total revenues plus transfers in, less total expenditures and transfers out. Expenditures by Division Actual Budget Percent Change Projected Adopted Proposed Proposed 2020 2021 2022 2022 2023 2024 2022-2023 2023-2024 Comm Dev. Administration 365,853 418,344 366,804 414,723 413,914 434,342 12.8% 4.9% Planning 1,065,798 1,199,767 1,267,753 1,230,816 1,297,063 1,380,575 2.3% 6.4% Code Enforcement 506,936 344,716 425,047 619,933 482,577 503,535 13.5% 4.3% Permit Coordination 421,005 750,305 772,959 1,275,259 854,699 900,138 10.6% 5.3% Building Division 720,685 950,028 966,662 833,671 1,144,860 1,191,117 18.4% 4.0% Recycling Program 40,739 28,272 40,792 41,900 48,050 32,819 17.8% -31.7% TDM Program 154,713 215,704 317,602 244,037 430,102 430,102 35.4% 0.0% Planning Commission 2,277 3,360 38 1,750 1,050 1,155 2669.7% 10.0% Department Total $ 3,278,006 $ 3,910,495 $ 4,157,656 $ 4,662,089 $ 4,672,315 $ 4,873,781 12.4% 4.3% Expenditures by Type Actual Budget Percent Change Projected Adopted Proposed Proposed 2020 2021 2022 2022 2023 2024 2022-2023 2023-2024 Salaries & Wages 2,065,832 2,448,365 2,776,127 3,244,549 2,997,692 3,166,632 8.0% 5.6% Personnel Benefits 878,176 1,026,177 1,099,166 1,114,235 1,129,401 1,165,498 2.8% 3.2% Supplies 17,778 19,661 8,066 16,030 25,050 19,721 210.6% -21.3% Services 316,219 416,292 274,297 287,275 520,172 521,930 89.6% 0.3% Department Total $ 3,278,006 $ 3,910,495 $ 4,157,656 $ 4,662,089 $ 4,672,315 $ 4,873,781 12.4% 4.3% 148 2023 - 2024 Biennial Budget City of Tukwila, Washington Salary & Benefit Details Community Development Position Description 2022 FTE 2023 FTE 2023 Budget Salaries Benefits 2024 FTE 2024 Budget Salaries Benefits DCD Director 1 1 $ 187,944 $ 59,070 1 $ 197,976 $ 61,162 Deputy DCD Director 1 0 - - 0 - - Assistant to the Director 1 1 97,692 28,196 1 103,176 29,342 Planning Supervisor 1 2 280,596 79,410 2 296,592 82,738 Senior Planner 2.75 1 105,456 49,192 1 111,156 50,395 Associate Planner 1 2.5 213,980 72,503 2.5 234,804 76,644 Assistant Planner 1 0 - - 0 - - Project Inspector 0 1 104,064 51,041 1 109,632 52,323 Urban Environmentalist 0.5 0.5 54,923 10,478 0.5 58,350 11,187 Transportation Program Manager 1 1 104,004 40,681 1 104,004 40,807 Transportation Outreach Coordinator 1 2 128,904 82,503 2 132,229 83,285 Permit Supervisor 0 1 125,688 52,904 1 134,532 54,707 Code Enforcement Officer 3 3 301,416 129,926 3 317,580 133,661 Permit Coordinator 1 0 - - 0 - - Permit Technician 0 4.75 356,691 140,245 4.75 378,993 144,910 Senior Project Inspector 1 1 109,092 33,493 1 114,852 34,817 Engineer 2 2 244,200 66,408 2 257,376 69,175 Building Official 1 1 147,360 54,306 1 155,268 55,958 Building Inspector III 0 1 104,064 51,050 1 109,632 52,333 Senior Electrical Inspector 1 1 108,191 41,231 1 113,952 42,552 Senior Plans Examiner 1 0.5 111,325 42,353 0.5 117,288 43,611 Combination Inspector 2 0 - - 0 - - Admin Support Coordinator 0 1 83,182 37,143 1 88,320 38,216 Admin Support Technician 5.75 0 - - 0 - - Extra Labor 18,000 3,467 20,000 3,860 Overtime 7,920 1,502 7,920 1,513 Acting Pay 3,000 549 3,000 552 Clothing Allowance - 1,750 - 1,750 Department Total 29 28.25 $ 2,997,692 $ 1,129,401 28.25 $ 3,166,632 $ 1,165,498 149 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Comm. Dev. (08) FUND: General RESPONSIBLE MANAGER: Nora Gierloff Description DIVISION: Administration FUND NUMBER: 000 POSITION: DCD Director The Community Development department is organized into four divisions: Building, Permit Coordination, Code Enforcement, and Planning and Community Services. Administration oversees the functions of Building, Planning, and Permit Coordination and the Code Enforcement and Rental Housing Programs, Admin staff provides administrative and clerical support to the department. The Director is the SEPA Responsible Official for environmental review, chair of the Development Review Committee, and Short Subdivision Committee, and coordinator of regional planning issues. Budget by Revenue & Expenditure Summary Community Development - Administration Salaries & Wages 241,170 Actual 261,993 283,859 Budget 302,667 Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Rental Housing permits $ 50,483 $ 55,495 $ 47,962 $ 52,000 $ 41,000 $ 45,000 -21.2% 9.8% Building Permits 1,524,962 1,399,538 1,591,866 2,180,100 1,481,660 1,555,743 -32.0% 5.0% Grant Revenues 8,570 112,186 232,000 300,000 381,429 55,000 32.9% -80.8% General Government Revenue 14,030 8,294 6,358 9,900 - - -100.0% 0.0% Security revenue 1,815 1,958 5,411 7,000 2,500 2,750 -64.3% 10.0% Plan Check and Review fees 765,562 599,982 687,877 991,100 794,268 832,481 -19.9% 4.8% Fines and Penalties 10,958 11,296 7,507 1,500 1,500 1,500 0.0% 0.0% Other Income 2,579 2,847 -- 5,357 - - 0.0% 0.0% Total Revenues & Transfers In 2,378,959 2,191,596 2,578,980 3,541,600 2,702,357 2,492,474 -23.2% -7.6% Salaries & Wages 241,170 292,123 261,993 283,859 287,151 302,667 1.2% 5.4% Benefits 95,707 103,065 85,181 103,618 87,553 90,793 -15.5% 3.7% Supplies 4,189 5,338 3,968 4,680 3,200 3,200 -31.6% 0.0% Repair & Maintenance Supplies 176 - - -- - 0.0% 0.0% Small Tools 1 - - - 800 800 0.0% 0.0% Technology Supplies 1,255 - - - 500 500 0.0% 0.0% Professional Services 11,796 8,211 3,798 13,000 18,400 18,440 41.5% 0.2% Communications 919 584 50 - 300 330 0.0% 10.0% Professional Development 4,823 681 1,984 1,766 11,010 12,111 523.4% 10.0% Rentals 5,357 5,987 8,802 4,800 5,000 5,500 4.2% 10.0% Technology Services - 1,056 27 -- - 0.0% 0.0% Repairs & Maintenance Services - - - 500 - - -100.0% 0.0% Other Expenses 460 1,298 1,000 2,500 - - -100.0% 0.0% Total Expenditures & Transfer Ou $ 365,853 $ 418,344 $ 366,804 $ 414,723 $ 413,914 $ 434,342 -0.2% 4.9% NET BUDGET 2,305,635 I 2,079,593 * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 150 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues CD008100-322100 Buildings/Structures/Equipment $ 1,011,174 $ 952,109 $ 1,162,525 $ 1,600,000 $ 945,789 $ 993,078 CD008100-322101 Electrical Permits 386,722 338,750 319,273 430,000 407,263 427,627 CD008100-322102 Mechanical Permits 18,610 25,146 28,927 35,000 29,975 31,474 CD008100-322103 Plumbing Plan Review 5,897 4,859 5,775 15,000 10,947 11,494 CD008100-322104 Rental Housing License 50,483 55,495 47,962 52,000 41,000 45,000 CD008100-322400 Street And Curb Permits 50 102 - 100 163 171 CD008100-322901 Oth Non -BL -Tech Fee 102,509 78,571 75,365 100,000 87,523 91,899 CD008100-333215 Dept of Treasury-ARPA - 112,186 232,000 300,000 246,429 - CD008100-333219 Dept Of Treasury -Cares Act 8,570 - - - - - CD008100-334035 State Agencies - - - - 135,000 55,000 CD008100-341700 Sales of Maps and Publications 14,030 8,294 6,358 9,900 - - CD008100-342403 Rental Housing Inspection Fee 1,815 1,958 5,411 7,000 2,500 2,750 CD008100-345290 Other Environ Svcs-DCD Abatemt - - - 50,000 30,000 30,000 CD008100-345810 Zoning And Subdivision Fees 149,613 121,484 145,377 179,000 163,870 172,063 CD008100-345811 Tree Replacement - - 12,238 2,000 8,384 8,803 CD008100-345830 Plan Checking Fees 508,231 478,159 450,372 600,000 475,809 499,599 CD008100-345832 Electrical Plan Review 27,523 31,570 30,731 45,000 39,710 41,696 CD008100-345833 Structural Peer Review Fee 48,739 30,378 35,000 83,000 53,386 56,056 CD008100-345860 Wetland Mitigation Fees 5,500 - - - - - CD008100-345890 Other Planning & Development 19,409 4,333 14,159 32,100 23,109 24,264 CD008100-345891 Other Planning and Dev-Segale 6,547 (65,942) - - - - CD008100-359000 Penalties -Non Bus License 5,898 2,366 617 1,500 - - CD008100-359100 Penalties -Rental Lic Late Fee - 30 5,940 - - - CD008100-359101 Penalties -Renal lnsp late fee 460 30 850 - 1,500 1,500 CD008100-359102 Penalties -Rental without Licsn 600 250 100 - - - CD008100-359104 Penalty -Code Enf Assessment 4,000 8,620 - - - - CD008100-369900 Other Revenues 2,579 2,847 - - - - Total Operating Revenues 2,378,959 2,191,596 2,578,980 3,541,600 2,702,357 2,492,474 Total Revenues $ 2,378,959 $ 2,191,596 $ 2,578,980 $ 3,541,600 $ 2,702,357 $ 2,492,474 151 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 CD008100-511000 Salaries $ 238,209 $ 289,145 $ 261,510 $ 282,344 $ 285,636 $ 301,152 CD008100-513000 Overtime 2,961 2,978 483 1,515 1,515 1,515 Total Salaries & Wages 241,170 292,123 261,993 283,859 287,151 302,667 CD008100-521000 FICA 17,058 20,683 19,775 21,681 21,967 23,154 CD008100-523000 PERS 31,053 30,404 26,996 26,292 30,133 32,079 CD008100-524000 Industrial Insurance 639 1,008 550 686 698 733 CD008100-524050 Paid Family & Med Leave Prem 329 432 423 377 461 484 CD008100-525000 Medical, Dental, Life, Optical 43,350 2,005 33,727 2,165 992 1,041 CD008100-525095 Kaiser Medical & Dental - - - - 33,302 33,302 CD008100-525097 Self -Insured Medical & Dental 3,278 48,534 3,711 52,417 - - Total Personnel Benefits 95,707 103,065 85,181 103,618 87,553 90,793 CD008100-531000 Supplies -General - - 3,000 4,680 - - CD008100-531001 Office Supplies 524 3,650 222 - - - CD008100-531002 Printing Supplies 2,013 1,520 642 - 1,000 1,000 CD008100-531003 Operating Supplies 1,644 - - - - - CD008100-531005 Meeting Food 8- - - - - CD008100-531008 Employee Appreciation Supplies - 168 105 - - - CD008100-531999 Other Supplies -general - - - - 2,200 2,200 CD008100-532003 Safety Supplies 176 - - - - - CD008100-535003 Office Equipment 1 - - - 800 800 CD008100-536001 Computer peripherals 1,255 - - - 500 500 Total Supplies 5,621 5,338 3,968 4,680 4,500 4,500 CD008100-541006 Consulting Services - - - - 10,000 10,000 CD008100-541007 Contracted Services - - - 10,000 - - CD008100-541012 Translation & Interpretation 578 179 - - - - CD008100-541016 Recruitment - - - - 400 440 CD008100-541023 Hearing Examiners 11,218 8,033 3,798 3,000 8,000 8,000 CD008100-542001 Telephone/Alarm/Cell Service - 275 - - 300 330 CD008100-542002 Postage/Shipping Costs 90 39 50 - - - CD008100-542003 City Wide Internet 830 270 - - - - CD008100-543001 Memberships 1,581 135 724 500 9,460 10,406 CD008100-543002 Registrations 165 507 1,260 1,000 950 1,045 CD008100-543003 Meals -Prof Dev related 77 - - 266 - - CD008100-543006 Certifications & Licenses - 39 - - - - CD008100-543007 Hotel/Lodging - - - - 600 660 CD008100-543009 Tuition/Coaching/Trainer 3,000 - - - - - CD008100-545000 Operating Rentals & Leases 33 40 4,817 4,800 - - CD008100-545001 Copier Rental 5,324 5,947 3,986 - 5,000 5,500 CD008100-546001 Software Maintenance Contract - 1,056 - - - - CD008100-546004 Online Services -Subscriptions - - 27 - - - CD008100-548000 Repair & Maint Services - - - 500 - - CD008100-549000 Miscellaneous Expenses - 1,215 1,000 2,500- - CD008100-549004 Employee Appreciation Svcs - 83 - - - - CD008100-549007 Excise Taxes & Other Assessmnt 460 1 - - - - Total Services & Passthrough Pmts 23,355 17,818 15,661 22,566 34,710 36,381 Total Expenditures $ 365,853 $ 418,344 $ 366,804 $ 414,723 $ 413,914 $ 434,342 152 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Comm. Dev. (08) FUND: General RESPONSIBLE MANAGER: Nora Gierloff Description DIVISION: Planning FUND NUMBER: 000 POSITION: DCD Director The Planning Division is responsible for processing applications for development under the Zoning Code, Subdivision Ordinance, Sign Code, SEPA Ordinance, Comprehensive Plan and Shoreline Master Program. The development process includes preparation of staff reports for the Planning Commission and Hearing Examiner. Per the Growth Management Act, the division manages the update of the Comprehensive Plan through the Planning Commission and City Council. This also involves coordination of issues through other agencies of the State, County, and other cities. This division also manages the City's residential and commercial recycling program, administers the community -wide Transportation Demand Management (TDM) program, and provides GIS service for the department. As part of the Unified Permit Center study, two development review engineers were transferred to the Planning division to assist with development review. The Planning Commission consists of seven (7) members. The mission of the Planning Commission is to review, conduct public hearings on, and make recommendations to the City Council regarding the Comprehensive Plan and Zoning Regulations. Budget by Revenue & Expenditure Summary Community Development - Plannin Salaries & Wages 746,918 Actual 942,245 880,570 917,155 978,278 Budget 6.7% Benefits Change 2020 2021 Projected 2022 281,458 Adopted 2022 -3.9% Proposed 2023 Supplies Proposed 2024 Budget 2022-2023 2023-2024 Grant Revenues $ 40,000 $ 60,000 $ - $ 10.0% - $ - - $ - 0.0% 0.0% Total Revenues & Transfers In 40,000 60,000 -- 241 - - - 2,600 - 0.0% 0.0% Salaries & Wages 746,918 815,398 942,245 880,570 917,155 978,278 4.2% 6.7% Benefits 288,558 285,322 299,118 292,890 281,458 294,002 -3.9% 4.5% Supplies 2,178 2,117 1,610 1,500 2,000 2,200 33.3% 10.0% Repair & Maintenance Supplies - - - 1,500 - - -100.0% 0.0% Small Tools 241 - - - 2,600 2,860 0.0% 10.0% Technology Supplies- 72 - - 500 550 0.0% 10.0% Professional Services 20,814 91,910 16,916 36,500 80,000 88,000 119.2% 10.0% Communications 879 461 - 1,000 1,000 1,100 0.0% 10.0% Professional Development 3,503 3,294 4,583 7,750 10,750 11,825 38.7% 10.0% Advertising - - 100- - - 0.0% 0.0% Rentals 17 0.0% 0.0% Technology Services 2,708 1,176 3,180 3,135 1,600 1,760 -49.0% 10.0% Other Expenses - - - 5,971 - - -100.0% 0.0% Total Expenditures & Transfer Ou $ 1,065,798 $ 1,199,767 $ 1,267,753 $ 1,230,816 $ 1,297,063 $ 1,380,575 5.4% 6.4% NET BUDGET (1,297,063)1 (1,380,575) Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 153 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues CD008200-334044 Commerce -Affordable Housing $ 40,000 $ 60,000 $ - $ - $ - $ - Total Operating Revenues Extra Labor 40,000 60,000 - - - - Total Revenues Overtime $ 40,000 $ 60,000 $ - $ - $ - $ - Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 CD008200-511000 Salaries $ 741,688 $ 815,398 $ 935,845 $ 864,570 $ 899,155 $ 958,278 CD008200-512000 Extra Labor 4,352 - 6,400 12,000 18,000 20,000 CD008200-513000 Overtime 878 - - 4,000 - - Total Salaries & Wages 746,918 815,398 942,245 880,570 917,155 978,278 CD008200-521000 FICA 56,932 61,351 72,851 67,262 70,162 74,838 CD008200-523000 PERS 95,305 89,424 93,223 81,849 96,245 103,686 CD008200-524000 Industrial Insurance 2,401 3,707 2,101 2,626 2,753 2,890 CD008200-524050 Paid Family & Med Leave Prem 1,092 1,237 1,503 1,182 1,474 1,565 CD008200-525000 Medical, Dental, Life, Optical 5,755 6,237 13,548 6,736 3,938 4,135 CD008200-525095 Kaiser Medical & Dental - - - - 9,434 9,434 CD008200-525097 Self -Insured Medical & Dental 126,777 123,365 115,891 133,235 97,453 97,453 CD008200-526000 Unemployment Compensation 295 - - - - - Total Personnel Benefits 288,558 285,322 299,118 292,890 281,458 294,002 CD008200-531000 Supplies -General - - 1,500 1,500 - - CD008200-531001 Office Supplies 2,045 2,025 37 - - - CD008200-531003 Operating Supplies 133 92 74 - - - CD008200-531999 Other Supplies -general - - - - 2,000 2,200 CD008200-532006 Trees/Landscape Supplies - - - 1,500 - - CD008200-535003 Office Equipment 241 - - - 2,600 2,860 CD008200-536001 Computer peripherals - 72 - - 500 550 Total Supplies 2,419 2,189 1,610 3,000 5,100 5,610 CD008200-541000 Professional Services 3,750 - 14,825 36,500 - - CD008200-541006 Consulting Services 20,417 80,000 4,141 - 80,000 88,000 CD008200-541008 Revenue Backed Services - 13,227 - - - - CD008200-541012 Translation & Interpretation - 279 - - - - CD008200-541016 Recruitment - 295 295 - - - CD008200-541023 Hearing Examiners (3,353) (1,890) (2,345) - - - CD008200-542002 Postage/Shipping Costs 24 11 - 1,000 1,000 1,100 CD008200-542003 City Wide Internet 855 450 - - - - CD008200-543001 Memberships 2,867 2,151 3,553 3,500 5,500 6,050 CD008200-543002 Registrations 620 923 1,030 3,500 4,500 4,950 CD008200-543008 Ground Transp/Parking 16 220 - 750 750 825 CD008200-544000 Advertising - - 100 - - - CD008200-545000 Operating Rentals & Leases - 17 - - - - CD008200-546001 Software Maintenance Contract 2,708 1,176 3,135 3,135 1,600 1,760 CD008200-546004 Online Services -Subscriptions - - 45 - - - CD008200-549000 Miscellaneous Expenses - - - 5,971 - - Total Services & Passthrough Pmts 27,903 96,858 24,779 54,356 93,350 102,685 Total Expenditures $ 1,065,798 $ 1,199,767 $ 1,267,753 $ 1,230,816 $ 1,297,063 $ 1,380,575 154 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Comm. Dev. (08) FUND: General RESPONSIBLE MANAGER: Nora Gierloff Description DIVISION: Planning Commission FUND NUMBER: 000 POSITION: DCD Director The Planning Commission consists of seven (7) members. The mission of the Planning Commission is to review, conduct public hearings on, and make recommendations to the City Council regarding the Comprehensive Plan and Zoning Regulations. Budget by Revenue & Expenditure Summary Community Development - Planning Commission Supplies- Actual 2020 2021 Actual Projected 2022 8 Budget 200 Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 - 500 550 0.0% 10.0% Professional Development 440 3,360 Total Revenues & Transfers In - - - - - - 0.0% 0.0% Supplies- Actual 2020 2021 - Projected 2022 8 1,250 200 220 -84.0% 10.0% Communications 63 - $ - 200 30 - 500 550 0.0% 10.0% Professional Development 440 3,360 CD008201-542002 Postage/Shipping Costs CD008201-543002 Registrations CD008201-546001 Software Maintenance Contract CD008201-549000 Miscellaneous Expenses CD008201-549010 Business Meals (non Prof Dev) -- - 3,360 - - - 350 385 0.0% 10.0% Technology Services 1,426 - 3,360 - - - - 0.0% 0.0% Other Expenses 348 - 38 - 500 - - -100.0% 0.0% Total Expenditures & Transfer Ou $ 2,277 $ 3,360 $ 38 $ 1,750 $ 1,050 $ 1,155 -40.0% 10.0% NET BUDGET (1,050)1 (1,155) Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 CD008201-531000 Supplies -General CD008201-531999 Other Supplies -general $ - - $ - - $ 8 - $ 1,250 - $ - 200 $ - 220 Total Supplies- - 8 1,250 200 220 CD008201-542002 Postage/Shipping Costs CD008201-543002 Registrations CD008201-546001 Software Maintenance Contract CD008201-549000 Miscellaneous Expenses CD008201-549010 Business Meals (non Prof Dev) 63 440 1,426 - 348 - 3,360 - - - 30 - - - - - - - 500 - 500 350 - - - 550 385 - - - Total Services & Passthrough Pmts 2,277 3,360 30 500 850 935 Total Expenditures $ 2,277 $ 3,360 $ 38 $ 1,750 $ 1,050 $ 1,155 155 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Comm. Dev. (08) FUND: General RESPONSIBLE MANAGER: Nora Gierloff Description DIVISION: Code Enforcement FUND NUMBER: 000 POSITION: DCD Director The Code Enforcement team works with residents and property owners to enhance safety and the quality of life by resolving non -criminal violations of the Tukwila Municipal Code. It also administers the rental housing licensing and inspection program. Budget by Revenue & Expenditure Summary Community Development - Code Enforcement Salaries & Wages 336,205 Actual 269,763 415,307 Budget 318,589 Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 134,604 -23.6% 2.9% Supplies 187 854 176 500- Total Revenues & Transfers In - - - - - - 0.0% 0.0% Salaries & Wages 336,205 205,733 269,763 415,307 302,425 318,589 -27.2% 5.3% Benefits 156,814 128,417 119,039 171,359 130,867 134,604 -23.6% 2.9% Supplies 187 854 176 500- - -100.0% 0.0% Repair & Maintenance Supplies - - - - 300 300 0.0% 0.0% Technology Supplies - 1,272 270 - 250 250 0.0% 0.0% Professional Ser'ices 914 2,522 19,806 17,000 30,700 30,770 80.6% 0.2% Communications 1,040 2,135 4,698 1,500 1,950 2,145 30.0% 10.0% Professional Development 86 - 55 500 2,630 2,893 426.0% 10.0% Technology Services 3,100 876 - - - - 0.0% 0.0% Utilities 4,670 - - 2,500 1,500 1,650 -40.0% 10.0% Repairs & Maintenance Services 3,919 2,907 7,840 7,840 11,655 12,034 48.7% 3.3% Other Expenses - - 3,400 3,427 300 300 -91.2% 0.0% Total Expenditures & Transfer Ou $ 506,936 $ 344,716 $ 425,047 $ 619,933 $ 482,577 $ 503,535 -22.2% 4.3% NET BUDGET (482,577)1 (503,535) Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 156 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 CD008300-511000 Salaries $ 336,205 $ 205,733 $ 269,763 $ 413,298 $ 301,416 $ 317,580 CD008300-512000 Extra Labor - - - 1,000- - CD008300-513000 Overtime - - - 1,009 1,009 1,009 Total Salaries & Wages 336,205 205,733 269,763 415,307 302,425 318,589 CD008300-521000 FICA 25,713 15,746 20,172 31,801 23,136 24,372 CD008300-523000 PERS 42,195 23,604 22,483 38,747 31,736 33,767 CD008300-524000 Industrial Insurance 5,392 4,132 4,309 8,590 7,451 7,824 CD008300-524050 Paid Family & Med Leave Prem 447 357 353 558 486 510 CD008300-525000 Medical, Dental, Life, Optical 2,802 3,152 1,462 3,404 1,461 1,534 CD008300-525097 Self -Insured Medical & Dental 80,376 81,282 69,784 87,784 65,847 65,847 CD008300-528000 Uniform Clothing (110) - 475 475 - - CD008300-528001 Boot Allowance - 143 - - 750 750 Total Personnel Benefits 156,814 128,417 119,039 171,359 130,867 134,604 CD008300-531001 Office Supplies 187 97 499 500 - - CD008300-531003 Operating Supplies - 757 (323) - - - CD008300-532003 Safety Supplies- - - - 300 300 CD008300-536001 Computer peripherals- 1,272 270 - 250 250 Total Supplies 187 2,126 446 500 550 550 CD008300-541007 Contracted Services 914 924 2,701 - - - CD008300-541008 Revenue Backed Services - - 17,000 17,000 30,000 30,000 CD008300-541012 Translation & Interpretation - 1,598 105 - 700 770 CD008300-542001 Telephone/Alarm/Cell Service 1,040 2,135 4,698 1,500 1,800 1,980 CD008300-542002 Postage/Shipping Costs - - - - 150 165 CD008300-543001 Memberships - - 55 - 180 198 CD008300-543002 Registrations - - - - 900 990 CD008300-543003 Meals -Prof Dev related - - - - 150 165 CD008300-543005 Mileage 86 - - 500 200 220 CD008300-543007 Hotel/Lodging - - - - 1,200 1,320 CD008300-546001 Software Maintenance Contract 3,100 876 - - - CD008300-547028 Solid Waste Disposal 4,670 - - 2,500 1,500 1,650 CD008300-548095 Fleet Oper and Maint costs 3,919 2,907 7,840 7,840 11,655 12,034 CD008300-549000 Miscellaneous Expenses - - 3,400 3,427 - - CD008300-549999 Other Miscellaneous Expenses - - - - 300 300 Total Services & Passthrough Pmts 13,729 8,441 35,799 32,767 48,735 49,792 Total Expenditures $ 506,936 $ 344,716 $ 425,047 $ 619,933 $ 482,577 $ 503,535 157 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Comm. Dev. (08) FUND: General RESPONSIBLE MANAGER: Nora Gierloff Description DIVISION: Permit Coordination FUND NUMBER: 000 POSITION: DCD Director The Permit Coordination Division is responsible for maintaining the permit system and receiving and issuing permits using Community Development software. Monthly building activity reports are prepared and forwarded to King County for sales tax and property tax credits. Customer inquiry, assistance, and public information is maintained at the counter and website for applicants and the community. As part of the Unified Permit Center study, two Administrative Support Technicians were added to the Permit Center, transferred from Fire and Public Works. With this change, applicants can now submit all permits at one location and/or website. Budget by Revenue & Expenditure Summary Community Development - Permit Coordination Salaries & Wages 234,489 Actual 486,036 949,729 567,425 Budget -40.3% Change 2020 2021 229,237 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Other Income Budget Use of PY Fund Balance 27,788 - - 0 - - -- - 53,728 - 55,340 0.0% 0.0% 0.0% 3.0% Total Revenues & Transfers In 27,788 86 0 -- 500 53,728 55,340 0.0% 3.0% Salaries & Wages 234,489 458,719 486,036 949,729 567,425 603,709 -40.3% 6.4% Benefits 113,696 229,237 231,499 263,874 230,646 238,189 -12.6% 3.3% Supplies 621 767 1,449 1,500 2,000 2,000 33.3% 0.0% Technology Supplies - 86 - - 500 500 0.0% 0.0% Professional Services 7,806 4,738 - 3,720 - - -100.0% 0.0% Communications 1,118 72 - 780 400 400 -48.7% 0.0% Professional Development (226) - - -- - 0.0% 0.0% Rentals - 17 - - - - 0.0% 0.0% Technology Services 31,915 55,806 52,156 52,156 53,728 55,340 3.0% 3.0% Other Expenses 31,585 862 1,819 3,500 - - -100.0% 0.0% Total Expenditures & Transfer Ou $ 421,005 $ 750,305 $ 772,959 $ 1,275,259 $ 854,699 $ 900,138 -33.0% 5.3% NET BUDGET (800,971)1 (844,798) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 Budget 2022 2023 2024 Operating Revenues CD008500-369908 CD008500-299999 Credit Card Fee Revenue Use of beginning Fund Balance $ 27,788 - $ 0 - $ - - $ - $ - - 53,728 $ - 55,340 Total Operating Revenues 27,788 0 - - 53,728 55,340 Total Revenues $ 27,788 $ 0 $ - $ - $ 53,728 $ 55,340 158 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 CD008500-511000 Salaries $ 225,155 $ 458,208 $ 485,704 $ 947,865 $ 565,561 $ 601,845 CD008500-513000 Overtime 9,334 511 332 1,864 1,864 1,864 Total Salaries & Wages 234,489 458,719 486,036 949,729 567,425 603,709 CD008500-521000 FICA 17,883 35,013 39,917 49,627 43,408 46,184 CD008500-523000 PERS 30,155 52,952 51,767 60,150 59,545 63,986 CD008500-524000 Industrial Insurance 993 3,054 1,832 4,702 2,335 2,452 CD008500-524050 Paid Family & Med Leave Prem 340 691 840 866 912 966 CD008500-525000 Medical, Dental, Life, Optical 2,145 4,364 3,369 4,713 3,101 3,256 CD008500-525097 Self -Insured Medical & Dental 62,181 133,163 133,774 143,816 121,345 121,345 Total Personnel Benefits 113,696 229,237 231,499 263,874 230,646 238,189 CD008500-531000 Supplies -General - - 1,300 1,500 - - CD008500-531001 Office Supplies 488 55 149 - 2,000 2,000 CD008500-531003 Operating Supplies 133 712- - - - CD008500-536001 Computer peripherals - 86 - - 500 500 Total Supplies 621 853 1,449 1,500 2,500 2,500 CD008500-541000 Professional Services - - - 3,720 - - CD008500-541018 Temp Senrices 7,806 4,738 - - - - CD008500-542002 Postage/Shipping Costs 1,118 72 - 780 400 400 CD008500-543007 Hotel/Lodging (226) -- - - - CD008500-545000 Operating Rentals & Leases - 17 - - - - CD008500-546001 Software Maintenance Contract 31,915 55,806 52,156 52,156 53,728 55,340 CD008500-549000 Miscellaneous Expenses - - 1,800 3,500 - - CD008500-549002 Credit Card Fees 31,585 862 19 - - - Total Services & Passthrough Pmts 72,198 61,495 53,975 60,156 54,128 55,740 Total Expenditures $ 421,005 $ 750,305 $ 772,959 $ 1,275,259 $ 854,699 $ 900,138 159 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Comm. Dev. (08) FUND: General RESPONSIBLE MANAGER: Nora Gierloff Description DIVISION: Building FUND NUMBER: 000 POSITION: DCD Director The mission of the Building division is to safeguard the public by ensuring that building construction conforms to the state-wide building code and companion codes and City ordinances. The focus of the division is the building permit process, plan review process, inspection process, and issuance of Certificates of Occupancy. As part of the Unified Permit Center study, one senior project inspector was transferred from Public Works to the Building Division to create a cohesive development review inspection process. The mission of the building division is to provide a professional degree of customer service and safeguard the public by ensuring that building construction conforms to the state-wide building code and companion codes and City ordinances. The focus of the division is the permit process, plan review process, inspection process, and issuance of Certificates of Occupancy. As part of the unified Permit Center study, two project inspectors have been transferred from Public Works to the Building Division to create a cohesive development review and inspection process. Budget by Revenue & Expenditure Summary Community Development- Building Division Salaries & Wages 400,007 Actual 643,052 539,017 Budget 727,156 Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 283,820 18.6% 2.9% Supplies 1,377 1,631 561 1,100 Total Revenues & Transfers In - - - - - - 0.0% 0.0% Salaries & Wages 400,007 545,514 643,052 539,017 690,628 727,156 28.1% 5.3% Benefits 183,791 237,405 275,124 232,524 275,692 283,820 18.6% 2.9% Supplies 1,377 1,631 561 1,100 2,700 2,796 145.5% 3.6% Repair & Maintenance Supplies 651- - - - - 0.0% 0.0% Technology Supplies - 2,808 - - 500 545 0.0% 9.0% Professional Services 104,890 122,032 35,000 45,000 150,000 150,000 233.3% 0.0% Communications 8,100 13,946 5,500 3,000 7,000 7,560 133.3% 8.0% Professional Development 3,126 2,726 695 4,350 12,450 13,150 186.2% 5.6% Advertising - - 50 - - - 0.0% 0.0% Technology Services 9,131 11,175 - - 3,890 3,890 0.0% 0.0% Repairs & Maintenance Services 9,612 12,790 6,680 6,680 - - -100.0% 0.0% Other Expenses - - - 2,000 2,000 2,200 0.0% 10.0% Total Expenditures & Transfer Ou $ 720,685 $ 950,028 $ 966,662 $ 833,671 $ 1,144,860 $ 1,191,117 37.3% 4.0% NET BUDGET (1,144,860) (1,191,117) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 160 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 CD008501-511000 Salaries $ 395,157 $ 538,269 $ 637,246 $ 532,485 $ 684,096 $ 720,624 CD008501-511001 Salaries -Acting Pay- - - - 3,000 3,000 CD008501-512000 Extra Labor- - - 3,000 - - CD008501-513000 Overtime 4,851 7,246 5,806 3,532 3,532 3,532 Total Salaries & Wages 400,007 545,514 643,052 539,017 690,628 727,156 CD008501-521000 FICA 30,215 41,057 49,581 41,171 52,833 55,627 CD008501-523000 PERS 51,578 62,841 66,493 49,964 72,474 77,070 CD008501-524000 Industrial Insurance 7,836 10,628 8,932 8,680 10,637 11,169 CD008501-524050 Paid Family & Med Leave Prem 560 856 1,059 716 1,110 1,163 CD008501-525000 Medical, Dental, Life, Optical 2,901 3,404 3,195 3,676 3,036 3,188 CD008501-525097 Self -Insured Medical & Dental 90,520 118,349 145,365 127,817 134,602 134,602 CD008501-528000 Uniform Clothing - 25 500 500 - - CD008501-528001 Boot Allowance 181 245 - - 1,000 1,000 Total Personnel Benefits 183,791 237,405 275,124 232,524 275,692 283,820 CD008501-531000 Supplies -General - - 370 1,000 - - CD008501-531001 Office Supplies 825 826 191 - 1,200 1,296 CD008501-531003 Operating Supplies 455 806 - 100 1,500 1,500 CD008501-531013 Training Supplies 97 - - - - - CD008501-532003 Safety Supplies 651- - - - CD008501-536001 Computer peripherals - 2,808 - - 500 545 Total Supplies 2,028 4,439 561 1,100 3,200 3,341 CD008501-541000 Professional Services - - - 45,000 - - CD008501-541008 Revenue Backed Services 104,890 122,032 35,000 - 150,000 150,000 CD008501-542001 Telephone/Alarm/Cell Service 8,055 13,946 5,500 3,000 7,000 7,560 CD008501-542003 City Wide Internet 45 - - - - - CD008501-543001 Memberships 355 2,276 95 350 500 525 CD008501-543002 Registrations 2,146 450 600 3,500 - - CD008501-543003 Meals -Prof Dev related 625 - - 500 500 550 CD008501-543006 Certifications & Licenses - - - - 11,450 12,075 CD008501-544000 Advertising - - 50 - - - CD008501-546001 Software Maintenance Contract 9,131 11,175 - - - - CD008501-546004 Online SenicesSubscriptions - - - - 3,890 3,890 CD008501-548095 Fleet Oper and Maint costs 9,612 12,790 6,680 6,680 - - CD008501-549000 Miscellaneous Expenses - - - 2,000 - - CD008501-549999 Other Miscellaneous Expenses - - - - 2,000 2,200 Total Services & Passthrough Pmts 134,859 162,670 47,925 61,030 175,340 176,800 Total Expenditures $ 720,685 $ 950,028 $ 966,662 $ 833,671 $ 1,144,860 $ 1,191,117 161 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Comm. Dev. (08) FUND: General RESPONSIBLE MANAGER: Nora Gierloff Description DIVISION: Recycling Program FUND NUMBER: 000 POSITION: DCD Director The Recycling Program objectives are to develop and enhance waste prevention and recycling programs in Tukwila, and to implement activities that work towards meeting local and regional solid waste, resource conservation, and sustainability goals. The program also supports the recycling components of the City's solid waste contract. Program strategies include providing outreach, promotion, education, and technical assistance to businesses, multi -family complexes, and single-family residences on recycling and waste prevention, offering special residential recycling events, and supporting other resource conservation projects, such as composting, within the City. The program activities and materials are primarily funded by Washington State and King County grants. The Recycling Program is housed within the Department of Community Development. Budget by Revenue & Expenditure Summary Community Development - Recycling Program Supplies 6,093 Actual - 4,000 Budget 2,000 Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Grant Revenues $ 18,577 $ 3,943 $ 43,587 $ 35,255 $ 48,050 $ 32,819 -100.0% 0.0% Total Revenues & Transfers In 18,577 3,943 43,587 35,255 48,050 32,819 -100.0% 0.0% Supplies 6,093 4,616 - 4,000 8,000 2,000 -100.0% 0.0% Professional Services 33,927 23,658 36,193 32,600 37,000 30,000 53.7% -12.4% Communications - - - 1,000 2,050 - -100.0% 0.0% Advertising 719 - 600 300 1,000 819 -100.0% 0.0% Other Expenses - - 4,000 4,000 - - -100.0% 0.0% Total Expenditures & Transfer Ou $ 40,739 $ 28,272 $ 40,792 $ 41,900 $ 48,050 $ 32,819 19.5% -12.4% NET BUDGET (50,090)1 (43,858) Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues CD008900-334031 CD008900-334036 CD008900-337702 Coordinated Prevention Grant Local Solid Waste Fin Assstnc King County Grant - WRR $ - 3,940 14,637 $ 3,943 - - $ 6,793 - 36,794 $ 5,255 - 30,000 $ - 15,232 32,818 $ - - 32,819 Total Operating Revenues 18,577 3,943 43,587 35,255 48,050 32,819 Total Revenues $ 18,577 $ 3,943 $ 43,587 $ 35,255 $ 48,050 $ 32,819 162 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 CD008900-524000 Industrial Insurance $ (0) $ (1) $ (1) $ - $ - $ - Total Personnel Benefits (0) (1) (1) - - - CD008900-531001 CD008900-531003 Office Supplies Operating Supplies - 6,093 3,188 1,427 - - - 4,000 - 8,000 - 2,000 Total Supplies 6,093 4,616 - 4,000 8,000 2,000 CD008900-541000 CD008900-541007 CD008900-542000 CD008900-544000 CD008900-549000 Professional Services Contracted Services Communications Advertising Miscellaneous Expenses - 33,927 - 719 - - 23,658 - - - - 36,193 - 600 4,000 3,600 29,000 1,000 300 4,000 - 37,000 2,050 1,000 - - 30,000 - 819 - Total Services & Passthrough Pmts 34,646 23,658 40,793 37,900 40,050 30,819 Total Expenditures $ 40,739 $ 28,272 $ 40,792 $ 41,900 $ 48,050 $ 32,819 163 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Comm. Dev. (08) FUND: General RESPONSIBLE MANAGER: Nora Gierloff Description DIVISION: TDM Program FUND NUMBER: 000 POSITION: DCD Director The Transportation Demand Management (TDM) Program encompasses various state and federal programs, such as the Commute Trip Reduction Program, the Regional Mobility Grant Program, and the Climate Mitigation and Air Quality Improvement Program. The goals of the TDM Program are to reduce driving alone and vehicle miles traveled by increasing the use of sustainable transportation options, resulting in reduced greenhouse gas emissions and improved air quality. Program strategies include outreach, education, incentives, and transportation planning to improve transportation options in the city and region. The TDM Program is grant funded. Budget by Revenue & Expenditure Summary Community Development - TDM Program Salaries & Wages 107,042 Actual 173,038 176,067 Budget 236,233 Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Grant Revenues $ 142,482 $ 214,138 $ 317,602 $ 37,100 $ 430,102 $ 430,102 1148.0% -3.2% Total Revenues & Transfers In 142,482 214,138 317,602 37,100 430,102 430,102 1148.0% -3.2% Salaries & Wages 107,042 130,878 173,038 176,067 232,908 236,233 61.1% 1.2% Benefits 39,610 42,732 89,206 49,970 123,185 124,091 166.1% 0.7% Supplies 808 100 23 - 1,000 1,000 0.0% 0.0% Professional Services 2,902 19,386 35,388 - 48,609 44,378 0.0% 0.0% Communications 67 307 500 - 1,000 1,000 0.0% 0.0% Professional Development 1,025 1,172 470 - 1,800 1,800 0.0% 0.0% Advertising - - 50 - - - 0.0% 0.0% Technology Services 104 135 593 - 1,600 1,600 0.0% 0.0% Other Expenses 3,155 20,993 18,334 18,000 20,000 20,000 11.1% 0.0% Total Expenditures & Transfer Ou $ 154,713 $ 215,704 $ 317,602 $ 244,037 $ 430,102 $ 430,102 106.9% 0.9% NET BUDGET (42,022)1 (61,333) Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues CD008910-333202 DOT Indirect Fed Grant $ 56,752 $ 81,078 $ 81,626 $ - $ - $ - CD008910-333207 FHWA CMAQ-SKC TDM grant - - 203,635 - 225,000 225,000 CD008910-334034 Commute Trip Reduction 29,971 44,157 9,088 37,100 37,102 37,102 CD008910-334035 State Agencies 55,759 88,903 23,253 - 168,000 168,000 Total Operating Revenues 142,482 214,138 317,602 37,100 430,102 430,102 Total Revenues $ 142,482 $ 214,138 $ 317,602 $ 37,100 $ 430,102 $ 430,102 164 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 CD008910-511000 Salaries $ 107,042 $ 130,878 $ 158,218 $ 125,339 $ 232,908 $ 236,233 CD008910-512000 Extra Labor- - 14,820 50,728 - - Total Salaries & Wages 107,042 130,878 173,038 176,067 232,908 236,233 CD008910-521000 FICA 8,189 10,012 12,686 13,455 17,817 18,072 CD008910-523000 PERS 13,801 14,781 16,997 16,926 24,441 25,038 CD008910-524000 Industrial Insurance 636 969 528 1,227 1,032 1,084 CD008910-524050 Paid Family & Med Leake Prem 158 195 267 244 374 378 CD008910-525097 Self -Insured Medical & Dental 16,826 16,776 58,729 18,118 79,519 79,519 Total Personnel Benefits 39,610 42,732 89,206 49,970 123,185 124,091 CD008910-531000 Supplies -General - - 23 - - - CD008910-531001 Office Supplies - - - - 1,000 1,000 CD008910-531003 Operating Supplies 808 100 - - - - Total Supplies 808 100 23 - 1,000 1,000 CD008910-541006 Consulting Services - 200 - - - - CD008910-541007 Contracted Services 2,902 19,098 33,588 - 45,609 41,378 CD008910-541012 Translation & Interpretation - 88 1,800 3,000 3,000 CD008910-542004 Printing & Binding Services 67 307 500 - 1,000 1,000 CD008910-543001 Memberships 1,025 800 - - 1,000 1,000 CD008910-543002 Registrations - 372 470 - 800 800 CD008910-544000 Advertising - - 50 - - - CD008910-546004 Online Services -Subscriptions 104 135 593 - 1,600 1,600 CD008910-549000 Miscellaneous Expenses - 5,933 524 17,000 - - CD008910-549003 Commute Trip Reduction CTR 3,155 15,060 17,810 1,000 20,000 20,000 Total Services & Passthrough Pmts 7,253 41,993 55,334 18,000 73,009 68,778 Total Expenditures $ 154,713 $ 215,704 $ 317,602 $ 244,037 $ 430,102 $ 430,102 165 2023 - 2024 Biennial Budget City of Tukwila, Washington This page intentionally left blank 166 2023 - 2024 Biennial Budget City of Tukwila, Washington Police Department Assistant to the Chief (1) Chief of Police (1) Emergency Manager (1) Emergency Management Coordinator (1) Publ c Safety Budget Analyst (1) Deputy Chief of Police (1) Crime Analyst (1) Patrol Commander (1) Patrol Sergeant (1) Patrol Officers (8) Patrol Sergeant (2) Patrol Officers (8) Patrol Sergeant (1) Patrol Officers (8) Patrol Sergeant (1) Pa rol Officers (7) K9 Officer (1) Victim Advocate (1) Mental Health Professional (1) Special Ops Commander (1) Traffic Sergeant (1) Traffic Enforcement (4) Police Support Officer (1) Police Support Officer (1) Community Police Team Sergeant (1) Communi y Police Team Dets (4 School. J Resource Officer (2) Community Liaison Officer (2) Community — Engagement Coordinator (1) — • — • — • — • Frozen Position Support Operations Sr. Manager (1) Admin Asst (1) Records Supervisor (1) Records Specialist (7) Records Disposition Specialist (1) Public Disclosures Request Specialist (1) Lead Evidence Technician (1) Evidence Technician (1) Investigations Commander (1) Records Specialist (1) j Major Crimes Sergeant (1) — Detectives (4) Detective (1) I. Major Crimes Sergeant (1) Detective (5) TAC Sergeant (1) TAC Detective (2) VNET Detective (1) TAC Detective 1 (2) Professional Standards Commander (1) Admin Assistant (1) Professional Standards Sergeant (1) Training Officer (2) PIO/Recruiter (1) 167 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Police (10) FUND: General RESPONSIBLE MANAGER: Eric Dreyer FUND NUMBER: 000 POSITION: Chief of Police Description The Police Department strives to be a premier, full-service department that is committed to creating a safe and livable community. We achieve this standard by leveraging ever -evolving technology and through the work of highly trained personnel who are responsible to the community they serve and who create and maintain successful partnerships and uphold public trust. 2021-2022 Accomplishments ♦ Established a Use of Force review board that includes community representatives. Strategic Goals 1 and 5 ♦ Implemented a Mental Health Professional Co -Responder pilot program. Strategic Goals 1, 2, and 5 ♦ Created a Department Wellness Committee that includes peer support, physical and mental health programs, and other resources for maintaining employee health and wellness. Strategic Goals 4 and 5 ♦ Department became an accredited agency through WASPC. Strategic Goals 1, 2, 4, and 5 ♦ Involved community members in the hiring process for Department employees. Strategic Goals 1, 2, 4, and 5 ♦ Implemented policies and training to ensure compliance with new Washington State Laws regarding use of force and vehicle pursuits. Strategic Goals 1 and 5 ♦ The Department deployed an automated tool to engage callers of 911 and solicit their feedback via an online survey (SPIDR). Strategic Goals 1 and 5 ♦ Via the appointment of Chief Dreyer to Governor Inslee's Office of Independent Investigations Advisory Board, the Department became involved at the state level to address officer lethal use of force. Strategic Goals 1, 2, 4, and 5 ♦ Implemented School Zone Speed Reduction Safety Camera System. Strategic Goals 1 and 4 ♦ Established new Chaplain program and brought on two volunteer chaplains in coordination with Tukwila Fire. Strategic Goals 2, 4, and 5 ♦ Implemented a Community Engagement Plan. Strategic Goals 1, 2, 3, 4, and 5 ♦ Implementation of Benchmark Analytics. Strategic Goals 1, 2, 4, and 5 ♦ Successfully integrated Emergency Management into the Police Department and hired a new Emergency Manager and Emergency Management Coordinator who then revitalized the City's emergency management plan, trained department leadership on EM with a tabletop exercise, and re-established the City's CERT program. Strategic Goals 1, 2, 4, and 5 ♦ Reinstated EOC Radio room and volunteer HAM radio operator program. Strategic Goals 1, 2, 4, and 5 ♦ Converted DV Advocate to a field -deployable Victim Advocate, allowing that position to reach a wider range of community members. Strategic Goals 1, 2, and 5 ♦ Tukwila Youth Outreach: participated in multiple listening sessions with students and families of Foster High and Showalter Middle schools regarding SRO program in an attempt to best meet the needs of the students. Strategic Goals 1, 2, 4, and 5 ♦ Improved communication with the community through regionally recognized social media platforms. Strategic Goals 1, 3, 4, and 5 ♦ Refined recruiting efforts to improve accessibility and engagement with veterans and invited community members to be a part of the new officer hiring process. Strategic Goals 1 and 5 168 2023 - 2024 Biennial Budget City of Tukwila, Washington 2023-2024 Outcome Goals • Fully staff the Police Department. • Allocate resources to allow for an increased level of investigation of felony cases. • Implement programs that provide safety for and improve relationships with students in our schools. • Improve transparency and accountability of Department processes and activities through our participation in the Active Bystandership Law Enforcement (ABLE) Project. • Improve the quality of life by providing safety, security, and general well-being services to every resident, visitor, and community member. • Use data collected by SPIDR survey to improve quality of service provided to the community. • Establish and implement the Department's Five -Year Strategic Plan. • Partner with the community to improve public safety through community engagement and activities. 2023-2024 Indicators of Success • Fully staff the Police Department. Strategic Goals 1, 2, 3, 4, and 5 • Allocate resources to allow for an increased level of investigation of felony cases. Strategic Goals 1, 3, 4, and 5 • Implement programs that provide safety and improve relationships with the students in our schools. Strategic Goals 1, 2, 4, and 5 • Improve transparency and accountability of Department processes and activities through our participation in the ABLE Project. Strategic Goals 1, 2, and 5 • Improve the quality of life by providing safety, security, and general well-being services to every resident, visitor, and community member. Strategic Goals 1, 2, 3, 4, and 5 • Use data collected by SPIDR survey to improve quality of service provided to the community. Strategic Goals 1, 2, 3, 4, and 5 • Establish and implement the Department's Five -Year Plan. Strategic Goals 1, 2, 3, 4, and 5 • Partner with the community to improve public safety through community engagement and activities. Strategic Goals 1, 2, 3, 4, and 5 Program Change Discussion 1. Civil Service Recruiting & Hiring: recruiting, hiring, and retaining quality employees remains the Department's highest priority. The biggest change to this Program comes from fully funding staff positions that had been "frozen" during the last budget cycle as the City dealt with the Covid-19 pandemic. 2. Community Investment: the Department strives to find new ways to engage with the community and to strengthen our relationship. New for 2023, the Department has created two positions: a "Community Engagement Coordinator" and an "Emergency Management Coordinator." The focus and goal of the Community Engagement Coordinator is to improve communication and facilitate education of our community regarding public safety while the Emergency Management Coordinator will assist our Emergency Manager in preparing for large-scale emergencies and educating the community in these matters. The unfreezing of other positions, including School Resource Officers and a Community Liaison Officer, also fall within or have an impact on how we interact with the community. 3. Mandatory Training and Professional Development & Training: while the Department adheres to the ever-increasing training requirements set by State and Federal regulations, we hold our employees to the highest of standards and provide them with training that not only meets the 169 2023 - 2024 Biennial Budget City of Tukwila, Washington Federal and State requirements but, in almost all cases, exceeds it. The Department has also achieved accreditation through WASPC, certifying the Department is operating under industry best practices and standards. 4. Public Records Requests & Records Management: in 2021 the Police Department accounted for 89% of Public Records Requests received by the City of Tukwila. Managing these requests as well as the increasing volume of case records, audio/visual data collected by officer -worn and in - vehicle systems, and other records is a priority that spans not just this Program but many others. Accordingly, the Department has created a Public Disclosure Records Specialist position to assist existing staff with these responsibilities. 5. Investigation of Felony and Juvenile Crimes/Narcotics & Human Trafficking Investigations: the City has funded several positions on these two teams that will significantly improve the Department's ability to investigate and assist with the prosecution of felony crimes, narcotics investigations, and investigations involving human trafficking. These teams will also work with outside resources, when appropriate, to enter eligible participants into diversion services. Department Detail Program Descriptions The following programs are budgeted in the Police Department: PROGRAM NAME PROGRAM DESCRIPTION Community Investment Providing Tukwila community members with resources to improve quality of life and access to opportunities. Police Patrol Services Police Patrol Services is responsible for responding to the immediate needs of the Tukwila community. Providing a constant presence, both during and between calls for service, and building the trust of the community, the members of this program are the City's law enforcement first responders. The employees assigned to this program are also tasked with nearly all facets of police work, requiring a high-level of expertise and an ever-increasing amount training Traffic Enf & Crash Invstgn Tm This program houses the Police Department's Traffic Unit, which investigates serious traffic incidents and is tasked with enforcing the City's roadway laws Administration General functions for standard operations of the department, including purchasing, timecards, budget development and oversight, culture, and internal communications, recruiting and hiring, employee supervision and performance evaluations. Civil Service Recruit & Hiring Recruitment, testing and hiring for Police and Fire Communications & Community Engagement Fosters more inclusive public participation and relationship building. Community Policing Team The Community Policing Team (CPT) is a proactive team with the overarching goal of establishing a relationship between the Tukwila Police, residents, and business owners, allowing for a more proactive police role in the community. Patrolling on foot, bicycles, and via traditional vehicles, the team partners with community groups to identify opportunities for cooperation and increased safety 170 2023 - 2024 Biennial Budget City of Tukwila, Washington Critical Incident Response The Tukwila Police Department is an active member of Valley SWAT/Hostage Negotiator Team and The Valley Civil Disturbance Unit, regional teams whose mission it is to support the extraordinary law enforcement needs of the participating agencies through the use of specialized tactics and techniques. The teams are highly trained and well-equipped to respond to and effectively resolve a variety of high-risk and large-scale situations. Emergency Management Program A comprehensive Emergency Management program has responsibility for ensuring the City and the community can mitigate against, prepare for, respond to, and recover from emergencies and disasters. Emergency Management activities involve training all City departments and engagement with the whole community. This program also works with the Police Department, the City government as a whole, and with other area governments to provide for continuity of operations to ensure essential services are maintained in the event of a large-scale disaster. Invstgtn of Felony and Juv Crm This is our Major Crimes Unit, whose primary responsibility is to investigate a wide variety of crimes, including homicide, robbery, burglary, felony assault, crimes against children and the elderly, felony theft, fraud, forgery, sexual assault, missing persons, and matters relating to registered sex offenders Narcotics & Human Traf Invstgt This program's primary responsibility is to investigate drug and prostitution related crimes that affect the citizenry of Tukwila. The unit also addresses other crimes as assigned, often relying on special equipment and undercover skills to conduct those investigations. Employees assigned to this program also participate with a variety of local, State, and Federal investigators in an effort to curb crime using combined resources Animal Control The City contracts with King County Animal Control to provide these services Mandatory Training Trainings required by Federal, State, Local laws and/or City of Tukwila organizational policy. Boards/Commissions/ Committees Staffing, participating and other support for the successful development and administration of Board and Commission recruitment, trainings, and meetings. Also includes assisting with appointments and monitoring terms of appointment and training requirements. Receive applications and compiles memo for Mayor, schedule interviews, as requested, maintains a roster with all appointees and expiration dates, send memos for approved appointment for city council agenda, issue press releases, send thank you, regrets and/or congratulations letters to residents Police Support Operations Research, purchasing, delivery, management, and inventorying of supplies such as aid equipment, station supplies, this will also include our aid runs, mail run. Rehab equipment, supplies. Support Operations staff provides help to officers in the street (both Tukwila officers as well as other agencies). This support includes radio monitoring; holding area door security; WACIC/NCIC entry; Spillman entry, attachments, and review; dispositions; access card management; building camera security and key access control. Professional Development & Training Development of operational and strategic knowledge and skills to support staff development and better outcomes for the community and organization. Professional Standards This program manages and maintains the Department's localized governing policies School Zone Safety Cameras Program created to reduce speeding in school zones. Includes technology equipment, processing, and staffing for Police & the Court Detention & Incarceration Svcs This program covers all tasks and responsibilities associated with bringing offenders to justice, including the management of our relationships with jails, courts, and all probation programs. Includes monthly cost for SCORE. 171 2023 - 2024 Biennial Budget City of Tukwila, Washington Evidence and Property Management Proper chain of custody is imperative to safeguarding the Department's property and evidence system, creating better case integrity, and returning lost or stolen items to their lawful owners. Evidence and Property staff ensures the proper chain of custody and evidence security, storage and disposition for items taken in by the Tukwila Police Department. Public Record Req & Record Mgt Adherence to public records laws. Valley Ind. Investigative Team The mission of this program is to conduct WAC 139-12 (LETCSA) mandated investigations involving police use of deadly force. This is a multi -agency program providing services for valley agencies along with additional agencies who have requested assistance. Budget by Program Program Description Tier Legally Required (Y/N) Type of Program FTE Allocation 2023 Budget FTE Allocation 2024 Budget %Change 2023 - 2024 Community Investment 1 N - Best Practice Community 5.200 826,801 5.200 896,913 8.48% Police Patrol Services 1 Y - City Code Community 36.060 8,482,473 36.060 9,027,888 6.43% Traffic Enf & Crash Instgn Tm 1 Y - Federal/State Community 4.500 845,649 4.500 913,639 8.04% 1 -Total 45.760 10,154,922 45.760 10,838,439 6.73% Administration 2 Y - Federal/State Governance 3.050 1,768,315 3.050 2,035,365 15.10% Civil Service Recruit & Hiring 2 Y - Federal/State Governance 1.290 423,287 1.290 402,963 -4.80% Communications & Cmmnty Engmnt 2 N - Best Practice Community 2.380 625,320 2.380 616,987 -1.33% Community Policing Team 2 N - Best Practice Community 4.920 928,429 4.920 973,842 4.89% Critical Incident Response 2 N - Best Practice Community 1.650 361,335 1.650 394,697 9.23% Emergency Management Program 2 Y - Federal/State Community 2.000 387,641 2.000 412,537 6.42% Invstgtn of Felony and Juv Crm 2 Y - City Code Community 11.400 2,153,176 11.400 2,264,505 5.17% Narcotics & Human Traf Invstgt 2 N - Best Practice Community 6.300 1,233,317 6.300 1,273,478 3.26% 2 - Total 32.990 7,880,820 32.990 8,374,374 6.26% Animal Control 3 Y - City Code Community - 119,182 - 125,142 5.00% Boards/Commissions/Committees 3 Y - City Code Governance 0.410 111,630 0.410 120,058 7.55% Mandatory Training 3 Y - Federal/State Governance 2.140 527,866 2.140 509,056 -3.56% Police Support Operations 3 N - Best Practice Governance 7.750 1,131,462 7.750 1,201,183 6.16% Professional Dev& Training 3 Y - Ordinance/Resolution Governance 0.630 265,584 0.630 272,532 2.62% Professional Standards 3 Y - Federal/State Governance 1.560 298,860 1.560 323,553 8.26% School Zone Safety Cameras 3 N - Best Practice Community 1.350 295,612 1.350 305,865 3.47% 3 -Total 13.840 2,750,196 13.840 2,857,390 3.90% Detention & Incarceration Svcs 4 Y - Federal/State Community 0.250 1,070,559 0.250 1,123,782 4.97% Evidence and Property Managmnt 4 Y - Federal/State Community 2.200 307,381 2.200 332,542 8.19% Public Record Req & Record Mgt 4 Y - Federal/State Community 4.440 490,756 4.440 516,629 5.27% Valley Ind. Investigative Team 4 N - Best Practice Community 0.520 91,808 0.520 98,805 7.62% 4 - Total 7.410 1,960,504 7.410 2,071,759 5.67% Grand Total 100.000 22,746,443 100.000 24,141,961 6.14% Programs by Tier Programs are scored amongst four tiers with Tier 1 being the most directly connected and supportive of the City's strategic goals. Programs identified by Police fell into all four tiers with 45% of expenditures in Tier 1. 172 2023 - 2024 Biennial Budget City of Tukwila, Washington Tier 1 Tier 2 Tier 3 Tier 4 Programs by Tier $1,961 I $2,072 $2,750 $21857 $0 $2000 $4,000 $6000 2023 Budget ■2024 Budget Budget by Revenue & Expenditure Summary Police $7,881 . $8,374 $8,000 $10,155 - $10,838 $10,000 $12,000 Thousands Salaries & Wages 9,702,809 Actual 10,790,536 11,378,822 Budget 13,755,964 Percent Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Building Permits 1,604 3,314 3,518 3,000 3,000 3,000 0% 0% Grant Revenues 116,083 35,333 42,707 33,000 182,457 153,011 453% -16% Intergovernmental Revenue 7,924 11,650 5,192 60,000 5,000 5,000 -92% 0% General Government Revenue 4,371 1,560 2,493 5,000 - - -100% 0% Security revenue 36,657 131,206 214,361 - 623,700 623,700 0% 0% Fines and Penalties 43,180 175,001 222,820 312,000 480,000 480,000 54% 0% Other Income 16,536 20,355 9,808 - - - 0% 0% Total Revenues & Transfers In 226,355 378,418 500,899 413,000 1,294,157 1,264,711 213% -2% Salaries & Wages 9,702,809 9,703,722 10,790,536 11,378,822 12,664,805 13,755,964 11% 9% Benefits 3,781,894 3,887,147 3,965,373 4,256,108 4,850,135 5,026,904 14% 4% Supplies 168,693 276,046 306,058 280,750 429,707 320,654 53% -25% Repair & Maintenance Supplies 17,587 5,459 203 600 5,600 5,950 833% 6% Small Tools 3,355 20,703 10,122 15,000 120,193 130,593 701% 9% Technology Supplies 6,075 13,729 2,332 - 10,900 12,150 0% 11% Fleet Supplies 9,262 - 30 - - - 0% 0% Professional Services 2,713,708 2,894,799 2,850,492 2,703,694 3,288,325 3,404,195 22% 4% Communications 104,217 110,576 97,135 121,000 122,450 125,770 1% 3% Professional Development 41,204 85,789 40,879 43,980 198,485 153,259 351% -23% Advertising 1,066 1,287 5,591 2,500 2,900 2,900 16% 0% Rentals 145,476 57,519 20,827 59,600 61,800 60,350 4% -2% Technology Services 299,855 277,882 271,979 126,000 378,922 376,572 201% -1% Utilities 5,144 1,658 29,444 3,585 34,700 34,700 868% 0% Repairs & Maintenance Services 596,284 518,160 728,449 756,561 565,971 720,250 -25% 27% Other Expenses 49,144 15,612 30,855 64,841 11,550 11,750 -82% 2% Machinery & Equipment - 14,875 - - - - 0% 0% Total Expenditures & Transfer Out $ 17,645,772 $ 17,884,963 $ 19,150,306 $ 19,813,041 $ 22,746,443 $ 24,141,961 15% 6% NET BUDGET (21,452,286)1 (22,877,250) Net budget equals the department's total revenues plus transfers in, less total expenditures and transfers out. 173 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures by Division Actual Budget Percent Change 2020 2021 Projected Adopted Proposed Proposed 2022-2023 2023-2024 Salaries & Wages 2020 2021 2022 2022 2023 2024 2022-2023 2023-2024 Police -Administration 2,483,765 2,668,226 3,334,998 3,144,671 3,356,644 3,771,216 0.6% 12.4% Police -Investigations 1,747,487 1,654,130 1,662,299 2,072,055 1,993,665 2,106,301 19.9% 5.6% Police Patrol 8,507,808 8,932,020 9,671,592 9,368,350 9,706,509 10,278,412 0.4% 5.9% Police Support Operations 1,360,292 1,539,932 1,741,070 1,598,549 1,863,652 1,980,704 7.0% 6.3% Tukwila Anti -Crime 814,410 577,850 519,524 854,082 1,145,552 1,199,415 120.5% 4.7% Police Special Operations 1,002,660 871,206 774,996 1,068,223 1,766,114 1,858,397 127.9% 5.2% Professional Standards 453,606 484,574 332,708 264,917 827,705 796,819 148.8% -3.7% Police Training 258,010 286,785 272,591 277,309 415,447 374,174 52.4% -9.9% Emergency Management -- 2,403 - 397,641 422,537 16446.0% 6.3% Traffic 1,017,733 870,240 838,125 1,164,885 1,273,513 1,353,986 51.9% 6.3% Department Total $ 17,645,772 $ 17,884,963 $ 19,150,306 $ 19,813,041 $ 22,746,443 $ 24,141,961 18.8% 6.1% Expenditures by Type Actual Budget Percent Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 2022-2023 2023-2024 Salaries & Wages 9,702,809 9,703,722 10,790,536 11,378,822 12,664,805 13,755,964 17.4% 8.6% Personnel Benefits 3,781,894 3,887,147 3,965,373 4,256,108 4,850,135 5,026,904 22.3% 3.6% Supplies 204,971 315,937 318,745 296,350 566,400 469,347 77.7% -17.1% Services 3,956,097 3,963,282 4,075,652 3,881,761 4,665,103 4,889,746 14.5% 4.8% Capital Outlays - 14,875 - - - - - - Department Total $ 17,645,772 $ 17,884,963 $ 19,150,306 $ 19,813,041 $ 22,746,443 $ 24,141,961 18.8% 6.1% 174 2023 - 2024 Biennial Budget City of Tukwila, Washington Salary and Benefit Details Police Position Description 2022 FTE 2023 FTE 2023 Budget Salaries Benefits 2024 FTE 2024 Budget Salaries Benefits Police Chief 1 1 $ 211,596 $ 62,004 1 $ 223,027 $ 63,874 Deputy Police Chief 1 1 198,686 60,263 1 209,418 62,032 Police Commander 4 4 824,597 235,281 4 934,084 251,608 Police Information Officer/Recruiter 1 0 -- 0 - - Police Information Analyst 0 1 105,391 43,051 1 111,715 44,449 Public Safety Budget Analyst 1 1 124,560 52,779 1 131,520 54,229 Crime Analyst 1 0 -- 0 - - Community Engagement Coordinator 0 1 69,948 42,537 1 77,868 44,094 Emergency Manager 1 1 145,680 43,451 1 153,552 45,106 Emergency Management Assistant 0 1 92,112 36,006 1 101,952 37,940 Executive Administrator 1 1 112,166 39,870 1 118,512 41,191 Police Sergeant 9 9 1,430,082 505,058 9 1,601,785 532,009 Police Officer 53 60 6,795,060 2,759,698 56 7,362,240 2,856,408 Domestic Violence Advocate 1 1 75,799 37,585 1 86,760 39,802 Patrol Admin Assistant 0 1 76,121 33,079 1 80,686 34,025 Administrative Assistant 2 0 -- 0 - - Support Operations Senior Manager 1 0 -- 0 - - Police Program Manager 0 1 146,460 56,868 1 154,368 58,519 Police Records Supervisor 1 1 101,472 40,530 1 106,860 41,670 Disposition Research Specialist 0 1 51,996 9,862 1 51,996 9,933 Police Records Specialist 8 8 567,237 245,342 8 623,340 256,468 Public Disclosure Records Specialist 0 1 61,491 40,984 1 70,308 42,697 Evidence Technician Lead 0 1 96,818 41,472 1 102,627 42,765 Evidence Technician 2 1 77,577 32,555 1 89,232 34,808 Special Services Admin Specialist 0 1 85,012 34,711 1 90,115 35,766 VNET Detective 1 0 -- 0 - - Police Support Officer 2 2 172,247 69,117 2 186,785 62,126 Retiree Medical - 150,500 - 150,500 Extra Labor 12,000 1,281 12,000 1,299 Overtime 707,264 107,957 749,260 114,629 Acting Pay 23,000 3,182 23,000 3,196 CDO Pay 20,866 2,747 21,909 2,896 Night Shift Differential 29,567 6,311 31,045 6,643 Kelly/Holiday Pay 250,000 32,909 250,000 33,043 Uniforms - 23,145 - 23,179 Department Total 91 100 $ 12,664,805 $ 4,850,135 96 $ 13,755,964 $ 5,026,904 175 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Police (10) FUND: General RESPONSIBLE MANAGER: Eric Dreyer Description DIVISION: Administration FUND NUMBER: 000 POSITION: Chief of Police The management functions of the Police Department are included in this division. Those functions include fiscal, personnel, planning, research/development, inter- and intra -department operations, and intergovernmental coordination. Budget by Revenue & Expenditure Summary Police - Administration Salaries & Wages 1,313,528 Actual 1,743,005 1,862,468 Budget 1,757,937 Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Building Permits $ 1,604 $ 3,314 $ 3,518 $ 3,000 $ - $ - -100.0% 0.0% Grant Revenues 81,518 11,315 22,559 6,000 44,473 15,027 641.2% -66.2% General Government Revenue 591 1,560 2,493 5,000 - - -100.0% 0.0% Security revenue 36,657 131,206 214,361 -- 2,371 - 0.0% 0.0% Fines and Penalties 43,180 175,001 222,820 312,000 - - -100.0% 0.0% Other Income 16,536 20,355 9,808 -- 103,755 - 0.0% 0.0% Total Revenues & Transfers In 180,086 342,750 475,559 326,000 44,473 15,027 -83.5% -53.1% Salaries & Wages 1,313,528 1,424,235 1,743,005 1,862,468 1,606,109 1,757,937 -0.5% 9.2% Benefits 453,583 531,925 606,858 581,344 512,882 537,137 2.1% 4.7% Supplies 17,184 64,752 66,099 74,000 49,400 52,000 -28.5% 11.7% Repair & Maintenance Supplies 63 30 - - 1,100 1,200 0.0% 5.9% Small Tools - 16,033 - - 4,500 6,400 0.0% 20.0% Technology Supplies 1,472 2,371 - - 1,000 1,100 0.0% 16.0% Professional Services 410,019 407,293 693,961 399,600 476,832 554,242 25.9% 15.5% Communications 101,004 103,755 96,305 111,000 102,500 105,100 -4.8% 2.5% Professional Development 5,187 3,794 9,487 10,000 800 900 12.5% 1.3% Advertising 1,000 969 2,500 2,500 - - -100.0% 0.0% Rentals 128,456 40,546 8,479 5,000 10,600 10,900 0.0% 2.6% Technology Services 3,163 5,978 14,390 - 1,100 1,100 0.0% 3.1% Repairs & Maintenance Services 41,783 46,027 61,132 89,674 554,671 708,000 519.5% 27.7% Other Expenses 3,462 4,172 3,550 5,500 450 500 -91.8% 11.1% Machinery & Equipment - 14,875 - -- - 0.0% 0.0% Total Expenditures & Transfer Out $ 2,483,765 $ 2,668,226 $ 3,334,998 $ 3,144,671 $ 3,356,644 $ 3,771,216 18.2% 11.9% NET BUDGET (3,312,171)1 (3,756,189) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 176 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PD010100-322900 Other Non -Business Lic/Permits $ 1,604 $ 3,314 $ 3,518 $ 3,000 $ - $ - PD010100-331167 Federal Grant -Bulletproof Vest - - - 6,000 - - PD010100-333165 Dept Of Justice - 2016 NCHIP (12,449) - 22,559 - - - PD010100-333167 DOJ -JAG - - - - 44,473 15,027 PD010100-333219 Dept Of Treasury -Cares Act 82,933 - - - - - PD010100-333970 Homeland Security Grant 11,034 11,315 - - - - PD010100-341810 Other Word Processing secs - - 85 - - - PD010100-341900 Other General Government Svcs 591 1,560 2,409 5,000 - - PD010100-342100 Law Enforcement Svcs -Contract 36,657 131,206 214,361 - - - PD010100-342800 False Alarm Fees 43,180 72,670 136,600 60,000 - - PD010100-354003 School Zone Camera Penalties - 102,331 86,220 252,000 - - PD010100-369100 Sale Of Scrap And Junk 782 495 - - - - PD010100-369200 Unclaimed Money & Property 15,754 19,860 9,133 - - - PD010100-369300 Confiscated And Forfeited Prop - - 670 - - - PD010100-369810 Cashier's Overages/Shortages - - 5 - - - Total Operating Revenues 180,086 342,750 475,559 326,000 44,473 15,027 Total Revenues $ 180,086 $ 342,750 $ 475,559 $ 326,000 $ 44,473 $ 15,027 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PD010100-511000 Salaries $ 1,306,030 $ 1,397,231 $ 1,705,061 $ 1,849,416 $ 1,576,996 $ 1,728,277 PD010100-511001 Salaries -Acting Pay- - - - 20,000 20,000 PD010100-512000 Extra Labor 880 10,044 25,000 - - - PD010100-513000 Overtime 5,177 13,448 10,657 13,052 5,722 6,065 PD010100-513001 Overtime -Holiday Pay 1,442 3,512 2,287 - 3,391 3,595 Total Salaries & Wages 1,313,528 1,424,235 1,743,005 1,862,468 1,606,109 1,757,937 PD010100-521000 FICA 89,876 99,471 126,630 123,074 123,977 135,591 PD010100-522000 LEOFF 51,700 53,490 62,977 59,213 67,662 75,485 PD010100-523000 PERS 35,148 46,330 46,498 39,987 35,901 38,341 PD010100-524000 Industrial Insurance 24,981 28,791 I 24,115 30,747 26,861 28,204 PD010100-524050 Paid Family & Med Leave Prem 1,744 1,888 2,889 2,212 2,581 2,836 PD010100-525000 Medical, Dental, Life, Optical 7,457 8,482 29,338 9,160 15,562 16,340 PD010100-525097 Self -Insured Medical & Dental 242,675 293,473 314,413 316,951 225,838 225,838 PD010100-528000 Uniform Clothing -- - - 14,500 14,500 Total Personnel Benefits 453,583 531,925 606,858 581,344 512,882 537,137 177 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures (cont.) GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PD010100-531000 Supplies -General - - 20,574 24,000 - - PD010100-531001 Office Supplies 5,824 3,548 991 - 1,350 1,450 PD010100-531002 Printing Supplies 1,202 199 63 - 3,100 3,400 PD010100-531003 Operating Supplies 5,834 52,352 41,439 50,000 30,150 32,650 PD010100-531004 Event Food 222 - 43 - - - PD010100-531005 Meeting Food 127 45 862 - 5,500 7,600 PD010100-531006 Program Food - 7,703 - - - - PD010100-531008 Employee Appreciation Supplies - 319 372 - 1,800 1,900 PD010100-531009 Employee Wellness Supplies - - 48 - - - PD010100-531010 Police New Officer Equip 3,975 587 - - - - PD010100-532003 Safety Supplies 50 - - - 700 800 PD010100-532007 Cleaning & Janitorial Supplies 13 - - - - - PD010100-535000 Small Tool & Minor Equipment - 13,911 - - - - PD010100-535001 Equipment - - - - 1,500 3,000 PD010100-535003 Office Equipment - 2,122 - - 3,000 3,400 PD010100-536001 Computer peripherals 1,472 2,371 - - 1,000 1,100 PD010500-531001 Office Supplies - - 8 - - - PD010500-531003 Operating Supplies - - 1,683 - 5,000 5,000 PD010500-531009 Employee Wellness Supplies - - 16 - - - PD010500-531013 Training Supplies - - - - 2,500 - PD010500-532007 Cleaning & Janitorial Supplies - 30 - - 400 400 Total Supplies 18,718 83,185 66,099 74,000 56,000 60,700 PD010100-541000 Professional Services 8,662 20,837 64,051 245,000 - - PD010100-541006 Consulting Services 200 -- - - - PD010100-541007 Contracted Services 2,400 1,800 - - - - PD010100-541009 Dispatch 28,516 8,962 198,250 6,900 - - PD010100-541012 Translation & Interpretation - 1,139 - - 650 700 PD010100-541016 Recruitment 3,211 378 47 - - - PD010100-541017 Security/Safety Svcs 165 -- - - - PD010100-541026 Employee screening/testing - 4,629 2,177 - - - PD010100-541030 Insurance -Liability 253,357 270,530 278,737 - 357,000 428,400 PD010100-542000 Communications 9,023 6,900 713 111,000 - - PD010100-542001 Telephone/Alarm/Cell Service 88,824 91,187 90,410 - 90,200 92,400 PD010100-542002 Postage/Shipping Costs 2 3,186 1,890 - 500 500 PD010100-542003 City Wide Internet 2,516 2,460 3,293 - 11,800 12,200 PD010100-543000 Professional Development - 643 - - - - PD010100-543001 Memberships 395 613 670 - 800 900 PD010100-543002 Registrations - - 800 - - - PD010100-543003 Meals -Prof Dev related 38 - - - - - PD010100-543004 Airfare 2,448 619 - - - - PD010100-543005 Mileage - 59 - - - - PD010100-543006 Certifications & Licenses - 195 - - - - PD010100-543007 Hotel/Lodging 1,670 1,043 502 - - - PD010100-543008 Ground Transp/Parking 636 622 15 - - - PD010100-543999 Other Prof Dev/Travel Expenses - - 7,500 10,000 - - PD010100-544000 Advertising 1,000 885 2,500 2,500 - - PD010100-544002 Marketing - 84 - - - - PD010100-545000 Operating Rentals & Leases 149 67 752 - - - PD010100-545001 Copier Rental 14,814 13,808 7,685 - 4,000 4,000 PD010100-545004 Equipment Rental 2,713 8,662 42- 5,000 5,200 PD010100-545999 Operating Rentals & Leases - - - - 1,600 1,700 PD010100-546000 Technology Services - - 215 - - - PD010100-546001 Software Maintenance Contract 2,684 5,595 1,360 - 1,100 1,100 PD010100-546003 Web Hosting 60 350 - - - - PD010100-546004 Online Services -Subscriptions 420 33 12,816 - - - 178 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures (cont.) GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PD010100-548000 Repair & Maint Services 9,623 - 11,550 42,000 - PD010100-548004 Radios/Telemetry Maint - - 1,908 - - - PD010100-548095 Fleet Operand Maint costs 32,160 43,581 47,674 47,674 546,671 700,000 PD010100-549000 Miscellaneous Expenses 950 591 3,550 5,500 - - PD010100-549005 Employee Wellness Svcs 900 - - - - - PD010100-549009 Media Subscriptions 1,000 3,580 - - 450 500 PD010100-549010 Business Meals (non Prof Dev) 612 - - - - - PD010301-541001 Animal Control 113,507 99,017 144,700 144,700 119,182 125,142 PD010500-542001 Professional Services - - 6,000 3,000 - - PD010500-542001 Telephone/Alarm/Cell Service 640 22 - - - - PD010500-545000 Operating Rentals & Leases 110,780 18,009 - 5,000 - - PD010500-547021 Electric Utility 1,891 868 22,259 2,000 24,000 24,000 PD010500-547022 Natural Gas Utility 530 - 3,959 1,000 4,800 4,800 PD010500-547025 Water/Sewer Utility 363 - 1,500 185 5,400 5,400 PD010500-547026 Surface Water utility 273 279 1,514 400 500 500 PD010500-547028 Solid Waste Disposal 805 324- - - - PD010500-548001 Repair services - 2,022 - - 8,000 8,000 PD010500-548002 Maintenance Services - 424 - - - - Total Services & Passthrough Pmts 697,936 614,005 919,037 626,859 1,181,653 1,415,442 PD010100C-564000 Machinery & Equipment- 14,875 - - - - Total Capital Expenditures - 14,875 - - - - Total Expenditures $ 2,483,765 $ 2,668,226 $ 3,334,998 $ 3,144,671 $ 3,356,644 $ 3,771,216 179 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Police (10) FUND: General RESPONSIBLE MANAGER: Eric Dreyer DIVISION: Emergency Management FUND NUMBER: 000 POSITION: Chief of Police Description A comprehensive Emergency Management program has responsibility for ensuring the City and the community can mitigate against, prepare for, respond to, and recover from emergencies and disasters. Emergency Management activities involve training all City departments and engagement with the entire community. This division also works with the Police Department, the City government as a whole, and with other area governments to provide for continuity of operations to ensure essential services are maintained in the event of a Targe -scale disaster. Budget by Revenue & Expenditure Summary Police - Emergency Management Salaries & Wages - - - Actual - 246,808 264,901 7.3% Budget Benefits Change - 2020 2021 84,486 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Grant Revenues $ - 11,000 - $ -51.1% - $ - $ 11,000 $ 11,000 $ 11,000 0.0% 0.0% Total Revenues & Transfers In 0.0% 0.0% - - - - 11,000 11,000 11,000 0.0% 0.0% Salaries & Wages - - - - 246,808 264,901 7.3% 8.7% Benefits - - - - 80,833 84,486 -4.6% 0.9% Supplies - - 2,075 - 11,000 12,100 -51.1% 11.1% Repair & Maintenance Supplies - - 28 - 1,000 1,000 0.0% 0.0% Small Tools - - - - 10,000 11,000 0.0% 0.0% Technology Supplies - - - - 1,500 1,800 0.0% 20.0% Professional Services - - - - 22,500 22,500 0.0% 0.0% Communications - - - - 3,200 3,200 0.0% 0.0% Professional Development - - - - 10,450 10,500 0.0% 20.0% Rentals - - 300 - 1,000 1,000 0.0% 0.0% Technology Services - - - - 500 550 0.0% 7.4% Repairs & Maintenance Services - - - - 8,850 9,500 -98.3% 6.7% Total Expenditures & Transfer Out $ - $ - $ 2,403 $ - $ 397,641 $ 422,537 9.3% 6.3% NET BUDGET (386,641)[ (411,537) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 180 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description 2020 Actual 2021 Projected 2022 2022 Budget 2023 2024 PD010600-333970 Homeland Security Grant - - - 11,000 11,000 11,000 Total Operating Revenues 6,000 6,200 - - 11,000 11,000 11,000 Total Revenues $ - $ - $ - $ 11,000 $ 11,000 $ 11,000 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PD010600-511000 Salaries S - $ - $ - $ - $ 237,792 $ 255,504 PD010600-513000 Overtime - - - - 6,000 6,200 PD010600-513001 Overtime -Holiday Pay - - - - 3,016 3,197 Total Supplies - - - - 246,808 264,901 PD010600-521000 FICA - - - - 18,881 20,265 PD010600-522000 LEOFF - - - 483 508 PD010600-523000 PERS - - - 24,954 27,080 PD010600-524000 Industrial Insurance - - - 877 921 PD010600-524050 Paid Family & Med Leave Prem - - - - 397 424 PD010600-525000 Medical, Dental, Life, Optical - - - - 915 960 PD010600-525097 Self -Insured Medical & Dental - - 34,328 34,328 Total Supplies - - - - 80,833 84,486 PD010600-531000 Supplies -General - - 51 - - - PD010600-531001 Office Supplies - - 415 - - - PD010600-531002 Printing Supplies - - 9 - 500 500 PD010600-531003 Operating Supplies - 1,168 - 6,500 7,500 PD010600-531004 Event Food - - - - 2,000 2,000 PD010600-531005 Meeting Food - - - - 1,500 1,500 PD010600-531007 Marketing Supplies - - 432 - 500 600 PD010600-532003 Safety Supplies - 28 - 1,000 1,000 PD010600-535001 Equipment - - - 10,000 11,000 PD010600-536001 Computer peripherals - - - - 1,500 1,800 Total Supplies - - 2,103 - 23,500 25,900 PD010600-541007 Contracted Services - - - - 2,500 2,500 PD010600-541012 Translation & Interpretation - - - - 20,000 20,000 PD010600-542001 Telephone/Alarm/Cell Service - - - - 200 200 PD010600-542999 Communications - - - - 3,000 3,000 PD010600-543002 Registrations - - - - 10,000 10,000 PD010600-543006 Certifications & Licenses - - - - 450 500 PD010600-545001 Copier Rental - - 300 - 1,000 1,000 PD010600-546001 Software Maintenance Contract - - - - 500 550 PD010600-548002 Maintenance Services - - - - 8,000 8,500 PD010600-548004 Radios/Telemetry Maint - - - - 850 1,000 Total Services & Passthrough Pmts - - 300 - 46,500 47,250 Total Expenditures $ - S - $ 2,403 $ - $ 397,641 $ 422,537 181 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Police (10) FUND: General RESPONSIBLE MANAGER: Eric Dreyer Description DIVISION: Patrol FUND NUMBER: 000 POSITION: Chief of Police Patrol division officers respond first to all emergency and non -emergency police calls, investigate misdemeanor and felony crimes, gather evidence, and make arrests, mediate disputes, assist motorists, identify, and correct hazardous conditions, keep the peace in our community, maintain a patrol presence to prevent crime, identify and resolve community crime problems, and educate the public on the law and crime prevention measures. Patrol division also includes tracking K-9 teams as well as our new Mental Health Professional and Victim Advocate programs. Budget by Revenue & Expenditure Summary Police - Patrol Salaries & Wages 4,155,827 4,433,350 5,213,425 Actual 5,013,734 5,423,293 6.5% 8.2% Budget 1,650,408 Change 1,885,905 1,756,034 1,910,507 1,979,473 8.8% Projected Supplies Adopted Proposed Proposed Budget 133,205 112,614 2020 -15.5% 2021 11,708 2022 70 2022 2023 2024 2022-2023 2023-2024 Grant Revenues $ - - $ -- - $ - $ 0.0% - $ 4,600 $ 4,600 0.0% 0.0% Security revenue 78,500 86,000 - - Technology Supplies - 395 - 623,700 623,700 0.0% 0.0% Fines and Penalties Fleet Supplies 7,525 - - -- - - - 120,000 120,000 0.0% 0.0% Total Revenues & Transfers In 2,270,427 2,536,963 - - 4.2% - 205 - 748,300 748,300 0.0% 0.0% Salaries & Wages 4,155,827 4,433,350 5,213,425 4,709,137 5,013,734 5,423,293 6.5% 8.2% Benefits 1,650,408 1,653,057 1,885,905 1,756,034 1,910,507 1,979,473 8.8% 3.6% Supplies 59,526 90,950 100,561 115,950 133,205 112,614 14.9% -15.5% Repair & Maintenance Supplies 11,708 2,302 70 600 2,500 2,700 316.7% 8.0% Resale Supplies - - - -- - 0.0% 0.0% Small Tools 906 1,974 - - 78,500 86,000 0.0% 9.6% Technology Supplies 2,429 395 - - 2,200 2,400 0.0% 9.1% Fleet Supplies 7,525 - - -- - 0.0% 0.0% Professional Services 2,279,098 2,454,008 1,991,002 2,270,427 2,536,963 2,641,763 0.0% 4.2% Communications 205 988 - - 7,200 7,370 0.0% 2.4% Professional Development 3,180 5,780 1,200 2,600 2,000 2,000 -23.1% 0.0% Advertising 66 - - - - - 0.0% 0.0% Rentals 346 - 1,004 - 600 650 0.0% 8.3% Technology Services 10,143 13,772 10,027 - 18,400 19,400 0.0% 5.4% Utilities 132 - - -- - 0.0% 0.0% Repairs & Maintenance Services 323,361 274,725 456,498 456,402 700 750 -99.8% 7.1% Other Expenses 2,948 719 - 500 - - -100.0% 0.0% Total Expenditures & Transfer Out $ 8,507,808 $ 8,932,020 $ 9,659,692 $ 9,311,650 $ 9,706,509 $ 10,278,412 1.6% 6.2% NET BUDGET (7,529,238)1 (8,042,701) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 182 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Actual 2020 2021 Projected 2022 Budget 2023 Budget 2022 2023 2024 Operating Revenues Salaries $ 3,627,539 $ 3,734,770 $ 4,261,340 $ 4,021,626 $ 4,373,165 PD010220-331167 Federal Grant -Bulletproof Vest $ - $ - $ - $ - $ 4,600 $ 4,600 PD010220-342107 Reimb OT -Law Enf Svc Contract PD010220-513000 - - - 344,943 - 623,700 623,700 PD010220-342800 False Alarm Fees 354,013 -- - 1,407 - 120,000 120,000 Total Operating Revenues- - 6,162 - - Overtime -Contracted - 748,300 748,300 163,110 169,607 - - - PD010220-515000 Holiday Pay Total Revenues $ - $ - $ - $ - $ 748,300 $ 748,300 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PD010220-511000 Salaries $ 3,627,539 $ 3,734,770 $ 4,261,340 $ 4,021,626 $ 4,373,165 $ 4,759,794 PD010220-512000 Extra Labor- - - - 50,433 52,954 PD010220-513000 Overtime 295,492 344,943 575,708 437,511 333,974 354,013 PD010220-513001 Overtime -Holiday Pay 1,407 2,571 3,314 - 6,162 6,532 PD010220-513002 Overtime -Contracted 40,414 163,110 169,607 - - - PD010220-515000 Holiday Pay 190,975 187,956 203,456 250,000 250,000 250,000 Total Salaries & Wages 4,155,827 4,433,350 5,213,425 4,709,137 5,013,734 5,423,293 PD010220-521000 FICA 311,487 323,411 350,377 359,932 383,742 415,073 PD010220-521002 FICA -Contracted 2,834 11,955 12,935 - - - PD010220-522000 LEOFF 212,978 225,147 238,612 212,290 264,328 288,521 PD010220-522002 LEOFF-Contracted 2,153 8,644 8,989 - - - PD010220-523000 PERS 6,587 10,601 13,795 20,074 7,954 9,196 PD010220-524000 Industrial Insurance 147,596 149,805 111,623 153,208 163,727 171,913 PD010220-524002 Industrial Ins -Contracted 1,615 6,700 5,717 - - - PD010220-524050 Paid Family & Med Leave Prem 6,076 6,458 7,726 5,570 8,056 8,686 PD010220-525000 Medical, Dental, Life, Optical 14,649 7,990 50,693 8,629 67,668 71,052 PD010220-525002 Med, Dntl, Lf, Optcl-Contractd 5,444 9,841 35,909 - - - PD010220-525095 Kaiser Medical & Dental - - - - 18,636 18,636 PD010220-525097 Self -Insured Medical & Dental 803,643 761,418 915,130 822,331 843,397 843,397 PD010220-525099 Retiree Medical & Dental 103,288 122,387 134,400 174,000 150,500 150,500 PD010220-526000 Unemployment Compensation 32,057 8,700 - - - - PD010220-528000 Uniform Clothing - - - - 2,500 2,500 Total Personnel Benefits 1,650,408 1,653,057 1,885,905 1,756,034 1,910,507 1,979,473 PD010220-531000 Supplies -General (31) (409) 4,819 - - - PD010220-531001 Office Supplies 12,628 317 80,746 110,950 5,000 5,000 PD010220-531002 Printing Supplies 20 18 35 - 1,000 1,000 PD010220-531003 Operating Supplies 20,515 49,208 12,061 5,000 54,535 57,800 PD010220-531004 Event Food - 75 - - - - PD010220-531005 Meeting Food 748 -- - 800 900 PD010220-531006 Program Food - 229 - - - - PD010220-531010 Police New Officer Equip 25,647 41,512 2,900 - 71,870 47,914 PD010220-532001 Repair Supplies 850 2,240 - - - - PD010220-532002 Maintenance Supplies 218 - 70 600 - - PD010220-532003 Safety Supplies 10,417 48 - - 2,000 2,200 PD010220-532007 Cleaning & Janitorial Supplies 223 14 - - 500 500 PD010220-535001 Equipment 29 -- - 78,500 86,000 183 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PD010220-535003 Office Equipment 878 1,974 - - - - PD010220-536001 Computer peripherals 2,429 395 - - 2,200 2,400 PD010220-537002 Supplies added to vehicles 7,525 - - - - - Total Supplies 82,094 95,622 100,631 116,550 216,405 203,714 PD010220-541000 Professional Services 13,188 437 5,291 6,000 - - PD010220-541007 Contracted Services 3,363 345 1,909 - 75,000 69,000 PD010220-541010 Inspection Services & Permits - - 3,585 - - - PD010220-541012 Translation & Interpretation - - - - 800 900 PD010220-541016 Recruitment 500 - - - - - PD010220-541999 Professional Services - - - - 1,000 1,000 PD010220-542000 Communications 107 - - - - - PD010220-542001 Telephone/Alarm/Cell Service - 935 - - 600 650 PD010220-542002 Postage/Shipping Costs 63 53 - 400 420 PD010220-542003 City Wide Internet 35 - - - 6,200 6,300 PD010220-543001 Memberships - - 1,200 2,100 - - PD010220-543002 Registrations - 652 - - - - PD010220-543004 Airfare - 685 - - - - PD010220-543007 Hotel/Lodging - 2,225 - 500 2,000 2,000 PD010220-543009 Tuition/Coaching/Trainer 3,180 2,218 - - - - PD010220-544000 Advertising 43 - - - - - PD010220-544002 Marketing 23 - - - - - PD010220-545001 Copier Rental - - 1,004 - 600 650 PD010220-545004 Equipment Rental 346 - - - - - PD010220-546001 Software Maintenance Contract 6,375 9,756 10,027 - - - PD010220-546004 Online Services -Subscriptions 3,769 4,015 - - 18,400 19,400 PD010220-547021 Electric Utility 132 - - - - - PD010220-548000 Repair & Maint Services 4,436 - 7,000 6,904 - - PD010220-548002 Maintenance Services - 1,385 - - - - PD010220-548004 Radios/Telemetry Maint - - - - 700 750 PD010220-548095 Fleet Oper and Maint costs 318,925 273,340 449,498 449,498 - - PD010220-549000 Miscellaneous Expenses 2,948 201 - 500 - - PD010220-549009 Media Subscriptions - 518 - - - - PD010240-541009 Dispatch 1,174,997 1,151,346 991,872 1,162,351 1,428,971 1,487,411 PD010240-542000 Communications - - - 10,000 - - PD010240-545000 Operating Rentals & Leases - - - 25,600 - - PD010240-548000 Repair & Maint Services - - - 21,100 - - PD010240-548004 Radios/Telemetry Maint - - 11,900 - - - PD010601-541000 Professional Services - - - 15,000 - - PD010601-541017 Security/Safety Svcs 17,104 25,669 29,221 - 26,000 28,000 PD010602-541013 Jail Services 1,069,946 1,276,212 959,124 1,087,076 1,005,192 1,055,452 Total Services & Passthrough Pmts 2,619,479 2,749,991 2,471,631 2,786,629 2,565,863 2,671,933 Total Expenditures $ 8,507,808 $ 8,932,020 $ 9,671,592 $ 9,368,350 $ 9,706,509 $ 10,278,412 184 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Police (10) FUND: General RESPONSIBLE MANAGER: Eric Dreyer Description DIVISION: Support Operations FUND NUMBER: 000 POSITION: Chief of Police Support Operations staff provides officer support, completes data entry, makes Washington National Crime Information Center/National Crime Information Center (WACIC/NCIC) entries and confirmations, manages Justice Center building security, fulfills public records requests, provides community members services (such as public fingerprinting and Concealed Pistol Licenses), coordinates department records management, and manages all evidence and safekeeping property. Budget by Revenue & Expenditure Summary Police - Support Operations Salaries & Wages 809,836 965,929 1,018,881 Actual 1,173,658 1,273,393 13.9% Budget Benefits Change 452,733 2020 464,438 2021 Projected 2022 5.8% Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Grant Revenues $ 16,580 - $ 33.7% - $ 7,498 $ 374 - $ 63,365 $ 63,365 0.0% 0.0% Total Revenues & Transfers In 0.0% 10.0% - - 7,498 9,441 - 66,365 66,365 0.0% 0.0% Salaries & Wages 809,836 965,929 1,018,881 1,030,711 1,173,658 1,273,393 13.9% 8.5% Benefits 363,114 452,733 408,351 464,438 491,414 511,331 5.8% 4.1% Supplies 15,424 25,172 15,142 12,400 16,580 17,680 33.7% 6.6% Repair & Maintenance Supplies 374 16 81 - 500 550 0.0% 10.0% Small Tools - 2,512 9,441 15,000 - - -100.0% 0.0% Technology Supplies 545 7,959 311 - 1,500 1,500 0.0% 0.0% Professional Services 9,382 15,768 44,563 1,500 2,500 2,500 66.7% 0.0% Communications 1,839 1,026 344 - 4,600 4,950 0.0% 7.6% Professional Development 1,305 114 795 - - - 0.0% 0.0% Advertising - 262 91 - 400 400 0.0% 0.0% Rentals 46 23 1,852 - 4,400 4,400 0.0% 0.0% Technology Services 70,502 35,456 236,994 71,500 167,100 162,800 133.7% -2.6% Utilities 1,150 187 212 -- - 0.0% 0.0% Repairs & Maintenance Senrices 86,650 30,350 1,012 - 1,000 1,200 0.0% 20.0% Other Expenses 125 2,424 3,000 3,000 - - -100.0% 0.0% Total Expenditures & Transfer Oul $ 1,360,292 $ 1,539,932 $ 1,741,070 $ 1,598,549 $ 1,863,652 $ 1,980,704 16.6% 6.3% NET BUDGET (1,797,287)1 (1,914,339) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 185 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description 2020 Actual 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues PD010230-322900 PD010230-333165 PD010230-334003 Other Non -Business Lic/Permits Dept Of Justice - 2016 NCHIP State Grant -Secretary of State $ - - - 5 - - - $ - - 7,498 $ - - - $ 3,000 63,365 - $ 3,000 63,365 - Total Operating Revenues - - 7,498 - 66,365 66,365 Extra Labor 9,449 - 51,227 15,600 - - PD010230-513000 Total Revenues 29,857 $ - $ - $ 7,498 $ - $ 66,365 $ 66,365 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PD010230-511000 Salaries $ 755,041 $ 915,206 $ 922,978 $ 974,711 $ 1,109,047 $ 1,205,085 PD010230-511001 Salaries -Acting Pay- - - - 3,000 3,000 PD010230-512000 Extra Labor 9,449 - 51,227 15,600 - - PD010230-513000 Overtime 29,857 32,512 33,082 40,400 41,641 44,139 PD010230-513001 Overtime -Holiday Pay 15,490 18,211 11,593 - 19,970 21,169 Total Salaries & Wages 809,836 965,929 1,018,881 1,030,711 1,173,658 1,273,393 PD010230-521000 FICA 61,046 73,023 73,359 78,770 90,129 97,759 PD010230-522000 LEOFF - -- 2,141 3,298 3,531 PD010230-523000 PERS 101,764 109,349 99,379 93,536 116,697 128,043 PD010230-524000 Industrial Insurance 3,430 5,730 3,417 4,414 6,111 6,416 PD010230-524050 Paid Family & Med Leave Prem 1,181 1,457 1,573 1,347 1,886 2,045 PD010230-525000 Medical, Dental, Life, Optical 26,106 4,766 38,070 5,148 4,869 5,112 PD010230-525095 Kaiser Medical & Dental - -- - 27,461 27,461 PD010230-525097 Self -Insured Medical & Dental 169,587 258,409 192,554 279,082 236,463 236,463 PD010230-528000 Uniform Clothing - -- - 4,500 4,500 Total Personnel Benefits 363,114 452,733 408,351 464,438 491,414 511,331 PD010230-531000 Supplies -General - - 5,675 10,000 - - PD010230-531001 Office Supplies 1,937 5,738 2,451 - 3,000 3,000 PD010230-531002 Printing Supplies 1,321 2,144 488 - 1,580 1,580 PD010230-531003 Operating Supplies 10,337 16,828 1,908 2,400 1,000 1,000 PD010230-531004 Event Food - - 286 - - - PD010230-531005 Meeting Food 55 - - - 200 200 PD010230-531010 Police New Officer Equip 1,775 462 112 - - - PD010230-532002 Maintenance Supplies 324 - - - - - PD010230-532003 Safety Supplies 50 - - - - - PD010230-532007 Cleaning & Janitorial Supplies - 16 - - 500 550 PD010230-535000 Small Tool & Minor Equipment - 2,512 7,993 15,000 - - PD010230-535003 Office Equipment - - 308 - - - PD010230-536001 Computer peripherals 545 7,959 311 - 1,500 1,500 PD010231-531001 Office Supplies - - 2,177 - - - PD010231-531002 Printing Supplies - - 3 - - - PD010231-531003 Operating Supplies - - 2,042 - 10,800 11,900 PD010231-532007 Cleaning & Janitorial Supplies - - 81 - - - PD010231-535003 Office Equipment - - 1,139 - - - Total Supplies 16,343 35,659 24,975 27,400 18,580 19,730 186 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PD010230-541000 Professional Services 2,927 14,272 1,500 1,500 - - PD010230-541004 Tukwila Scholarships 115 - - - - - PD010230-541006 Consulting Services 450 - - - - - PD010230-541007 Contracted Services 5,725 920 2,400 1,500 1,500 PD010230-541008 Revenue Backed Services - - 40,196 - - - PD010230-541010 Inspection Services & Permits - 576 - - - - PD010230541017 Security/Safety Svcs 165 - - - - - PD010230-542000 Communications 920 - - - - - PD010230-542001 Telephone/Alarm/Cell Service - - - - 600 600 PD010230-542002 Postage/Shipping Costs 919 1,026 224 - 300 350 PD010230-542999 Communications - - - - 2,200 2,500 PD010230-543000 Professional Development - 1 - - - - PD010230-543001 Memberships 290 - 180 - - - PD010230-543002 Registrations - - 334 - - - PD010230-543004 Airfare 1,015 - - - - - PD010230-543007 Hotel/Lodging - 113 281 - - - PD010230-544000 Advertising - 262 47 - - - PD010230-544001 Legal & Public Notices - - 45 - - - PD010230-545001 Copier Rental 46 23 1,852 - 4,400 4,400 PD010230-546001 Software Maintenance Contract 70,502 35,456 236,994 71,500 130,000 130,000 PD010230-546004 Online Services -Subscriptions - - - - 37,100 32,800 PD010230-547028 Solid Waste Disposal 1,150 187 - - - - PD010230-548000 Repair & Maint Services 86,650 1,293 - - - - PD010230-548001 Repair services - 28,724 - - - - PD010230-548002 Maintenance Services - 334 - - - - PD010230-549000 Miscellaneous Expenses 125 1,924 - 3,000 - - PD010230-549001 Armor Car Service - - 3,000 - - - PD010230-549009 Media Subscriptions - 500 - - - - PD010231-541000 Professional Services - - 231 - - - PD010231-541007 Contracted Services - - - - 1,000 1,000 PD010231-541017 Security/Safety Svcs - - 236 - - - PD010231-542002 Postage/Shipping Costs - - 120 - 1,000 1,000 PD010231-542999 Communications - - - - 500 500 PD010231-544000 Advertising - - - - 400 400 PD010231-547028 Solid Waste Disposal - - 212 - - - PD010231-548000 Repair & Maint Services - - 1,012 - - - PD010231-548002 Maintenance Services - - - - 1,000 1,200 Total Services & Passthrough Pmts 170,999 85,610 288,862 76,000 180,000 176,250 Total Expenditures $ 1,360,292 $ 1,539,932 $ 1,741,070 $ 1,598,549 $ 1,863,652 $ 1,980,704 187 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Police (10) FUND: General RESPONSIBLE MANAGER: Eric Dreyer Description DIVISION: Investigations FUND NUMBER: 000 POSITION: Chief of Police Conduct all follow-up investigation associated with felony crimes to include crimes against persons, crimes against property, fraud, and white-collar offenses. Budget by Revenue & Expenditure Summary Police - Investigations Salaries & Wages 1,179,488 Actual 1,111,818 1,452,956 Budget 1,498,650 Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Grant Revenues $ 17,996 $ 7,189 $ 12,650 $ 16,000 $ 17,352 $ 17,352 8.5% 0.0% Total Revenues & Transfers In 17,996 7,189 12,650 16,000 17,352 17,352 8.5% 0.0% Salaries & Wages 1,179,488 1,105,820 1,111,818 1,452,956 1,381,589 1,498,650 -4.9% 8.5% Benefits 493,490 448,681 425,268 521,993 522,833 542,815 0.2% 3.8% Supplies 11,594 9,214 34,801 6,000 37,556 10,600 525.9% -71.8% Repair & Maintenance Supplies 9 - - - - - 0.0% 0.0% Small Tools 760 184 - - 11,793 11,793 0.0% 0.0% Technology Supplies 378 1,518 1,946 - 2,500 2,800 0.0% 12.0% Professional Services 15,209 17,730 15,000 15,000 12,500 12,500 -16.7% 0.0% Communications - 1,058 486 - 1,400 1,500 0.0% 7.1% Professional Development 825 4,722 1,907 5,000 4,100 4,100 -18.0% 0.0% Advertising - 56 - -- - 0.0% 0.0% Rentals - - 274 - 2,000 4,000 0.0% 100.0% Technology Services 2,057 3,071 1,164 1,000 14,743 14,743 1374.3% 0.0% Repairs & Maintenance Services 42,747 62,019 68,106 68,106 - - -100.0% 0.0% Other Expenses 462 57 1,500 2,000 2,650 2,800 32.5% 5.7% Total Expenditures & Transfer Out $ 1,747,487 $ 1,654,130 $ 1,662,299 $ 2,072,055 $ 1,993,665 $ 2,106,301 -3.8% 5.6% NET BUDGET (1,976,3131 (2,088,949) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 188 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues PD010210-334033 RSO/Kidnap Address Verificatn $ 17,996 $ 7,189 $ 12,650 $ 16,000 $ 17,352 $ 17,352 Total Operating Revenues Extra Labor 17,996 7,189 12,650 16,000 17,352 17,352 PD010210-513000 Overtime 142,296 185,068 141,540 141,400 118,018 125,099 Total Revenues Overtime -Holiday Pay $ 17,996 $ 7,189 $ 12,650 $ 16,000 $ 17,352 $ 17,352 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PD010210-511000 Salaries $ 1,026,398 $ 906,389 $ 959,620 $ 1,311,556 $ 1,246,999 $ 1,355,985 PD010210-512000 Extra Labor - - 3,850 - - - PD010210-513000 Overtime 142,296 185,068 141,540 141,400 118,018 125,099 PD010210-513001 Overtime -Holiday Pay 10,795 14,363 6,807 - 16,572 17,566 Total Salaries & Wages 1,179,488 1,105,820 1,111,818 1,452,956 1,381,589 1,498,650 PD010210-521000 FICA 89,381 83,489 81,784 111,048 105,692 114,647 PD010210-522000 LEOFF 147,736 59,868 51,629 64,407 69,727 76,496 PD010210-523000 PERS 14,366 - 7,653 15,200 8,292 8,878 PD010210-524000 Industrial Insurance 36,699 38,634 26,348 43,231 45,900 48,194 PD010210-524050 Paid Family & Med Leave Prem 1,752 1,606 1,823 1,817 2,220 2,399 PD010210-525000 Medical, Dental, Life, Optical 5,620 3,847 12,031 4,155 23,935 25,131 PD010210-525097 Self -Insured Medical & Dental 197,936 261,236 244,000 282,135 267,069 267,069 Total Personnel Benefits 493,490 448,681 425,268 521,993 522,833 542,815 PD010210-531000 Supplies -General (27) (129) 1,267 6,000 - - PD010210-531001 Office Supplies 130 97 31,847 - - - PD010210-531002 Printing Supplies 83 294 321 - - - PD010210-531003 Operating Supplies 6,578 6,667 1,259 - 13,600 10,600 PD010210-531004 Event Food - - 96 - - - PD010210-531005 Meeting Food 20 - - - - - PD010210-531006 Program Food - 1,700 - - - - PD010210-531008 Employee Appreciation Supplies- - 10 - - - PD010210-531010 Police New Officer Equip 4,811 569 - - 23,956 - PD010210-531013 Training Supplies - 17 - - - - PD010210-532003 Safety Supplies 9 - - - - - PD010210-535000 Small Tool & Minor Equipment 760 184 - - - - PD010210-535001 Equipment- - - - 11,793 11,793 PD010210-536001 Computer peripherals 378 1,518 1,946 - 2,500 2,800 PD010210-537001 Fuel - - 30 - - - PD010210-537002 Supplies added to vehicles 468 - - - - - Total Supplies 13,209 10,916 36,776 6,000 51,849 25,193 PD010210-541000 Professional Services - 134 12,197 15,000 - - PD010210-541007 Contracted Services 6,721 8,776 - - - - PD010210-541012 Translation & Interpretation 3,280 2,432 1,085 - 2,500 2,500 PD010210-541028 Contracted Towing Services 5,208 6,388 1,718 - 10,000 10,000 PD010210-542001 Telephone/Alarm/Cell Service - 935 486 - - - PD010210-542002 Postage/Shipping Costs - 123 - - 300 300 PD010210-542003 City Wide Internet - - - - 1,100 1,200 PD010210-543000 Professional Development - 82 - - - - 189 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PD010210-543001 Memberships 50 350 50 - - PD010210-543002 Registrations - 1,085 - - - - PD010210-543003 Meals -Prof Dev related 156 - 1,500 5,000 - - PD010210-543004 Airfare - 461 - - 1,000 1,000 PD010210-543007 Hotel/Lodging 620 2,383 336 - 2,500 2,500 PD010210-543008 Ground Transp/Parking - 361 21 - 600 600 PD010210-544000 Advertising - 56 - - - - PD010210-545001 Copier Rental - - 274 - 2,000 4,000 PD010210-546001 Software Maintenance Contract 2,057 2,774 966 1,000 9,743 9,743 PD010210-546004 Online Services -Subscriptions - 297 198 - 5,000 5,000 PD010210-548095 Fleet Operand Maint costs 42,747 62,019 68,106 68,106 - - PD010210-549000 Miscellaneous Expenses 462 57 1,500 2,000 - - PD010210-549010 Business Meals (non Prof Dev) - - - - 2,650 2,800 Total Services & Passthrough Pmts 61,299 88,714 88,436 91,106 37,393 39,643 Total Expenditures $ 1,747,487 $ 1,654,130 $ 1,662,299 $ 2,072,055 $ 1,993,665 $ 2,106,301 190 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Police (10) FUND: General RESPONSIBLE MANAGER: Eric Dreyer Description DIVISION: Tukwila Anti -Crime FUND NUMBER: 000 POSITION: Chief of Police This unit, internally referred to as the TAC Team, provides specific criminal emphasis operations, targeting narcotics, gambling, and vice -related activities. Budget by Revenue & Expenditure Summary Police - Tukwila Anti Crime (TAC Salaries & Wages 572,906 Actual 350,333 568,824 Budget 823,636 Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Intergovernmental Revenue 7,924 11,650 5,192 60,000 5,000 5,000 -91.7% 0.0% Total Revenues&Transfersln 7,924 11,650 5,192 60,000 5,000 5,000 -91.7% 0.0% Salaries & Wages 572,906 373,054 350,333 568,824 754,714 823,636 32.7% 9.1% Benefits 194,372 170,891 113,119 208,705 305,832 317,428 46.5% 3.8% Supplies 2,569 3,543 1,800 2,500 36,956 10,200 1378.2% -72.4% Technology Supplies 44 - - - 700 750 0.0% 7.1% Professional Services - - -- 800 850 0.0% 6.3% Communications 412 942 -- 1,250 1,250 0.0% 0.0% Professional Development - 765 - - 1,400 1,400 0.0% 0.0% Rentals 16,073 11,114 8,718 29,000 38,400 38,400 32.4% 0.0% Technology Services 5,718 28 - - 500 500 0.0% 0.0% Repairs & Maintenance Services 22,292 11,026 41,053 35,053 - - -100.0% 0.0% Other Expenses 24 6,488 4,501 10,000 5,000 5,000 -50.0% 0.0% Total Expenditures & Transfer Cul $ 814,410 $ 577,850 $ 519,524 $ 854,082 $ 1,145,552 $ 1,199,415 34.1% 4.7% NET BUDGET (1,140,552)1 (1,194,415) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 191 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues PD010250-357240 V -NET $ 7,924 $ 11,650 $ 5,192 $ 60,000 $ 5,000 $ 5,000 Total Operating Revenues Overtime 7,924 11,650 5,192 60,000 5,000 5,000 PD010250-513001 Overtime -Holiday Pay 4,884 5,773 2,064 - 4,232 4,486 Total Revenues $ 7,924 $ 11,650 $ 5,192 $ 60,000 $ 5,000 $ 5,000 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PD010250-511000 Salaries $ 495,687 $ 322,330 $ 276,324 $ 479,866 $ 689,652 $ 754,670 PD010250-513000 Overtime 72,334 44,951 71,945 88,958 60,830 64,480 PD010250-513001 Overtime -Holiday Pay 4,884 5,773 2,064 - 4,232 4,486 Total Salaries & Wages 572,906 373,054 350,333 568,824 754,714 823,636 PD010250-521000 FICA 40,943 28,546 26,979 43,476 57,736 63,008 PD010250-522000 LEOFF 28,222 19,638 18,600 28,440 40,400 44,530 PD010250-524000 Industrial Insurance 15,158 12,009 9,619 17,171 27,004 28,354 PD010250-524050 Paid Family & Med Leave Prem 832 554 586 663 1,213 1,318 PD010250-525000 Medical, Dental, Life, Optical 1,648 664 4,226 717 14,755 15,492 PD010250-525097 Self -Insured Medical & Dental 107,569 109,480 53,110 118,238 164,725 164,725 Total Personnel Benefits 194,372 170,891 113,119 208,705 305,832 317,428 PD010250-531000 Supplies -General - - 940 2,500 - - PD010250-531003 Operating Supplies 2,145 982 860 - 13,000 10,200 PD010250-531010 Police New Officer Equip 423 2,561 - - 23,956 - PD010250-536001 Computer peripherals 44 -- - 700 750 Total Supplies 2,613 3,543 1,800 2,500 37,656 10,950 PD010250-541999 Professional Services - - - - 800 850 PD010250-542001 Telephone/Alarm/Cell Service 358 935 - - - - PD010250-542002 Postage/Shipping Costs 54 7 - - 50 50 PD010250-542003 City Wide Internet - - - - 1,200 1,200 PD010250-543002 Registrations - 41 - - - - PD010250-543007 Hotel/Lodging - 708 - - 1,200 1,200 PD010250-543008 Ground Transp/Parking - 16 - - 200 200 PD010250-545002 Vehicle Rental/Lease 15,596 11,114 8,718 29,000 38,400 38,400 PD010250-545004 Equipment Rental 476 - - - - - PD010250-546001 Software Maintenance Contract 5,688 - - - - - PD010250-546004 Online Services -Subscriptions 30 28 - - 500 500 PD010250-548000 Repair & Maint Services - - 7,000 1,000 - - PD010250-548095 Fleet Oper and Maint costs 22,292 11,026 34,053 34,053 - - PD010250-549000 Miscellaneous Expenses - 6,414 4,500 10,000 - - PD010250-549007 Excise Taxes & Other Assessmnt 24 64 1 - - - PD010250-549009 Media Subscriptions 0 10 - - - - PD010250-549999 Other Miscellaneous Expenses - - - - 5,000 5,000 Total Services & Passthrough Pmts 44,519 30,362 54,272 74,053 47,350 47,400 Total Expenditures $ 814,410 $ 577,850 $ 519,524 $ 854,082 $ 1,145,552 $ 1,199,415 192 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Police (10) FUND: General RESPONSIBLE MANAGER: Eric Dreyer Description DIVISION: Professional Standards FUND NUMBER: 000 POSITION: Chief of Police Professional Standards manages and maintains the Department's localized governing policies, the recruitment and initial onboarding of new employees, and maintains the Department's Washington Association of Sheriffs and Police Chiefs (WASPC) Accreditation (awarded in 2021). The team also manages internal investigations and the Department's social media presence. Budget by Revenue & Expenditure Summary Police - Professional Standards Salaries & Wages 174,905 Actual 248,387 145,823 Budget 423,570 Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 General Government Revenue 3,780 - - - - - 0.0% 0.0% Total Revenues & Transfers In 3,780 - - - - - 0.0% 0.0% Salaries & Wages 174,905 190,905 248,387 145,823 390,844 423,570 168.0% 8.4% Benefits 58,689 57,464 80,803 53,789 149,102 154,679 177.2% 3.7% Supplies 768 9,724 7,463 10,300 3,600 4,100 -65.0% 13.9% Repair & Maintenance Supplies 17 28 - -- $ - 0.0% 0.0% Small Tools 558 - - - 3,000 1,800 0.0% -40.0% Technology Supplies 716 864 75 - 1,000 1,200 0.0% 20.0% Professional Services - - 2,544 - 100,230 30,840 0.0% -69.2% Communications 157 938 - - 1,100 1,200 0.0% 9.1% Professional Development - 197 1,900 - 9,500 9,600 0.0% 1.1% Advertising - - 3,000 - 2,500 2,500 0.0% 0.0% Technology Services 205,497 216,553 (15,597) 51,000 165,179 165,679 223.9% 0.3% Repairs & Maintenance Services 12,015 6,580 3,405 3,405 - - -100.0% 0.0% Other Expenses 285 1,320 729 600 1,650 1,650 175.0% 0.0% Total Expenditures & Transfer Out $ 453,606 $ 484,574 $ 332,708 $ 264,917 $ 827,705 $ 796,819 212.4% -3.7% NET BUDGET (827,705)1 (796,819) Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues PD010300-341703 Sales Of Merchandise - Mailbox $ 3,780 $ - $ - $ - $ - $ - Total Operating Revenues 3,780 - - - - - Total Revenues $ 3,780 $ - $ - $ - $ - $ - 193 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PD010300-511000 Salaries $ 137,823 $ 162,859 $ 229,537 $ 134,612 $ 362,938 $ 394,710 PD010300-512000 Extra Labor 4,857 7,780 4,677 - - - PD010300-513000 Overtime 30,385 17,799 10,795 11,211 10,811 11,460 PD010300-513001 Overtime -Holiday Pay 1,840 2,468 3,378 - 5,095 5,400 PD010302-512000 Extra Labor - - - - 12,000 12,000 Total Salaries & Wages 174,905 190,905 248,387 145,823 390,844 423,570 PD010300-521000 FICA 12,071 13,466 18,473 11,147 28,982 31,485 PD010300-522000 LEOFF 9,055 9,668 12,251 7,387 16,205 17,889 PD010300-523000 PERS - - - - 7,988 8,552 PD010300-524000 Industrial lnsurance 6,889 5,519 4,717 4,242 9,224 9,685 PD010300-524050 Paid Family & Med Leave Prem 228 272 524 190 609 659 PD010300-525000 Medical, Dental, Life, Optical 119 68 3,858 73 5,942 6,239 PD010300-525097 Self -Insured Medical & Dental 30,326 28,472 40,979 30,750 78,872 78,872 PD010302-521000 FICA - - - - 918 918 PD010302-524000 Industrial Insurance - - - - 344 361 PD010302-524050 Paid Family & Med Leave Prem - - - - 19 19 Total Personnel Benefits 58,689 57,464 80,803 53,789 149,102 154,679 PD010300-531000 Supplies -General - 985 2,830 6,300 - - PD010300-531001 Office Supplies 54 4,529 22 - 200 250 PD010300-531002 Printing Supplies 141 352 1,077 - 500 600 PD010300-531003 Operating Supplies 74 2,981 3,500 4,000 2,900 3,250 PD010300-531010 Police New Officer Equip 499 877 35 - - - PD010300-532001 Repair Supplies - 28 - - - - PD010300-532007 Cleaning & Janitorial Supplies 17 - -- - - PD010300-535001 Equipment - - - - 1,500 1,800 PD010300-535003 Office Equipment 558 - - - - - PD010300-536001 Computer peripherals 716 864 75 - 1,000 1,200 PD010302-535001 Equipment - - - - 1,500 - Total Supplies 2,059 10,616 7,538 10,300 7,600 7,100 PD010300-542000 Communications 149 - - - - - PD010300-542001 Telephone/Alarm/Cell Service - 935 - - - - PD010300-542002 Postage/Shipping Costs - 4 - - - - PD010300-542003 City Wide Internet 8 - - - 1,100 1,200 PD010300-543001 Memberships - 197 - - - - PD010300-543002 Registrations - - 1,900 - - - PD010300-546001 Software Maintenance Contract 203,583 215,288 (15,597) 51,000 163,679 164,179 PD010300-546004 Online Services -Subscriptions 1,914 1,265 - - 1,500 1,500 PD010300-548095 Fleet Oper and Maint costs 12,015 6,580 3,405 3,405 - - PD010300-549000 Miscellaneous Expenses - - - 600 - - PD010300-549002 Credit Card Fees 285 1,320 729 - 1,400 1,400 PD010300-549999 Other Miscellaneous Expenses - - - - 250 250 PD010302-541016 Recruitment - - 2,544 - 100,230 30,840 PD010302-543004 Airfare - - - - 7,500 7,600 PD010302-543007 Hotel/Lodging - - - - 2,000 2,000 PD010302-544000 Advertising - - 3,000 - 2,500 2,500 Total Services & Passthrough Pmts 217,953 225,588 (4,019) 55,005 280,159 211,469 Total Expenditures $ 453,606 $ 484,574 $ 332,708 $ 264,917 $ 827,705 $ 796,819 194 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Police (10) FUND: General RESPONSIBLE MANAGER: Eric Dreyer Description DIVISION: Training FUND NUMBER: 000 POSITION: Chief of Police Planning, evaluation, scheduling, and documentation of all training programs within the department. This division is also in charge of ensuring adherence with Federal, State, and local training requirements as well as professional -development level training. Budget by Revenue & Expenditure Summary Police - Trainin Salaries & Wages 119,566 Actual 104,659 109,621 128,042 137,186 Budget 7.1% Benefits Change 2020 2021 Projected 2022 52,418 Adopted 2022 7.7% Proposed 2023 Supplies Proposed 2024 Budget 2022-2023 2023-2024 Grant Revenues $ 16,570 $ 16,829 $ - $ -7.6% - $ 4,563 - $ - 0.0% 0.0% Total Revenues & Transfers In 16,570 16,829 -- - - 500 - 500 - 0.0% 0.0% Salaries & Wages 119,566 153,914 104,659 109,621 128,042 137,186 16.8% 7.1% Benefits 44,482 51,464 39,166 48,662 52,418 53,919 7.7% 2.9% Supplies 39,482 26,272 51,997 40,000 53,902 49,810 34.8% -7.6% Repair & Maintenance Supplies 4,563 1,376 - -- $ 16,570 - 0.0% 0.0% Small Tools - - 500 - 500 2,000 0.0% 300.0% Technology Supplies 12 132 - -- - 0.0% 0.0% Professional Services - - 6,000 4,000 - - -100.0% 0.0% Professional Development 6,525 45,668 24,588 26,380 168,985 123,459 540.6% -26.9% Rentals - 5,835 - - 3,800 - 0.0% -100.0% Technology Services 1,400 1,588 25,000 2,500 6,000 6,000 140.0% 0.0% Repairs & Maintenance Services 140 124 3,405 3,405 - - -100.0% 0.0% Other Expenses 41,838 411 17,275 42,741 1,800 1,800 -95.8% 0.0% Total Expenditures & Transfer Out $ 258,010 $ 286,785 $ 272,591 $ 277,309 $ 415,447 $ 374,174 49.8% -9.9% NET BUDGET (415,447)1 (374,174) Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues PD010400-333167 DOJ -JAG $ 16,570 $ 16,829 $ - $ - $ - $ - Total Operating Revenues 16,570 16,829 - - - - Total Revenues $ 16,570 $ 16,829 $ - $ - $ $ - 195 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PD010400-511000 Salaries $ 110,710 $ 142,729 $ 95,308 $ 98,511 $ 118,889 $ 127,764 PD010400-513000 Overtime 7,292 9,249 9,351 11,110 8,000 8,200 PD010400-513001 Overtime -Holiday Pay 1,564 1,937 - - 1,153 1,222 Total Salaries & Wages 119,566 153,914 104,659 109,621 128,042 137,186 PD010400-521000 FICA 8,971 11,7741 6,981 8,378 9,795 10,495 PD010400-522000 LEOFF 6,341 6,815 4,484 5,468 6,854 7,417 PD010400-524000 Industrial Insurance 4,109 4,448 2,478 4,242 4,465 4,688 PD010400-524050 Paid Family & Med Leave Prem 177 244 154 136 206 220 PD010400-525000 Medical, Dental, Life, Optical 730 136 1,171 147 44 46 PD010400-525097 Self -Insured Medical & Dental 24,155 28,047 23,899 30,291 31,053 31,053 Total Personnel Benefits 44,482 51,464 39,166 48,662 52,418 53,919 PD010400-531000 Supplies -General - (25) 50,546 40,000 - - PD010400-531001 Office Supplies 70 15 - - - - PD010400-531003 Operating Supplies 17,347 12,639 391 - 51,902 47,810 PD010400-531004 Event Food - - 11 - - - PD010400-531005 Meeting Food - 1,148 - - - - PD010400-531006 Program Food - 3881 - - - - PD010400-531009 Employee Wellness Supplies - - - - 2,000 2,000 PD010400-531010 Police New Officer Equip 20,173 6,301 200 - - - PD010400-531013 Training Supplies 1,893 5,805 850 - - - PD010400-532001 Repair Supplies - 1,376 - - - - PD010400-532003 Safety Supplies 4,482 - - - - - PD010400-532007 Cleaning & Janitorial Supplies 81 - - - - - PD010400-535001 Equipment - - - - 500 2,000 PD010400-535005 Tool Allowance - - 500 - - - PD010400-536001 Computer peripherals 12 132 - - - - Total Supplies 44,058 27,780 52,497 40,000 54,402 51,810 PD010400-541000 Professional Services - - 6,000 4,000 - - PD010400-543000 Professional Development - 2,460 - - - - PD010400-543001 Memberships 385 12,519 - - - - PD010400-543002 Registrations (536) 15,435 11,262 - 122,400 74,659 PD010400-543003 Meals -Prof Dev related - 2,500 952 - 1,280 1,280 PD010400-543004 Airfare 1,751 1,698 1,708 26,380 10,555 12,770 PD010400-543005 Mileage - - - - 400 400 PD010400-543007 Hotel/Lodging 4,839 2,182 3,352 - 4,350 4,350 PD010400-543008 Ground Transp/Parking 86 31 676 - - - PD010400-543009 Tuition/Coaching/Trainer - 8,844 6,638 - 30,000 30,000 PD010400-545004 Equipment Rental - 5,835 - - - - PD010400-545999 Operating Rentals & Leases - - - - 3,800 - PD010400-546001 Software Maintenance Contract 1,400 1,588 25,000 2,500 - - PD010400-546004 Online Senrices-Subscriptions - - - - 6,000 6,000 PD010400-548000 Repair & Maint Services 140 - - - - - PD010400-548095 Fleet Oper and Maint costs - 124 3,405 3,405 - - PD010400-549000 Miscellaneous Expenses 41,691 163 13,075 40,941 - - PD010400-549005 Employee Wellness Svcs - - - - 1,800 1,800 PD010400-549006 Entrance Fees/Admissions - 248 4,200 1,800 - - PD010400-549010 Business Meals (non Prof Dev) 147 - - - - - Total Services & Passthrough Pmts 49,903 53,626 76,268 79,026 180,585 131,259 Total Expenditures $ 258,010 $ 286,785 $ 272,591 $ 277,309 $ 415,447 $ 374,174 196 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Police (10) FUND: General RESPONSIBLE MANAGER: Eric Dreyer Description DIVISION: Traffic FUND NUMBER: 000 POSITION: Chief of Police Provides specialized traffic -related law enforcement and safety. Investigates traffic related incidents, fatality and major collisions, and criminal traffic crimes. They also develop and work from a comprehensive traffic plan, which includes traffic safety education, enforcement programs such as D.U.I. enforcement, and coordination with City Engineering. The Department's Police Support Officers are members of the Traffic Division. Budget by Revenue & Expenditure Summary Police - Traffic Salaries & Wages 692,849 Actual 523,472 786,637 Budget 918,133 Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Fines and Penalties - - - - 360,000 360,000 0.0% 0.0% Total Revenues & Transfers In - - - - 360,000 360,000 0.0% 0.0% Salaries & Wages 692,849 568,728 523,472 786,637 844,315 918,133 7.3% 8.7% Benefits 249,954 274,786 192,670 327,785 312,849 315,653 -4.6% 0.9% Supplies 5,683 1,614 3,572 4,600 2,250 2,500 -51.1% 11.1% Repair & Maintenance Supplies - 155 - - - - 0.0% 0.0% Small Tools - - - - - 3,000 0.0% 0.0% Technology Supplies - 448 - - 500 600 0.0% 20.0% Professional Services - - 70,033 - 106,000 106,000 0.0% 0.0% Communications 1 935 - - 1,200 1,200 0.0% 0.0% Professional Development 20 142 15 - 250 300 0.0% 20.0% Rentals 554 - 200 - - - 0.0% 0.0% Technology Services 1,375 1,437 - - 5,400 5,800 0.0% 7.4% Repairs & Maintenance Services 67,297 21,997 47,863 45,363 750 800 -98.3% 6.7% Other Expenses - - 300 500 - - -100.0% 0.0% Total Expenditures & Transfer Out $ 1,017,733 $ 870,240 $ 838,125 $ 1,164,885 $ 1,273,513 $ 1,353,986 9.3% 6.3% NET BUDGET (913,513)1 (993,986) Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 Budget 2022 2023 2024 Operating Revenues PD010700-354003 School Zone Camera Penalties $ - $ - $ - $ - $ 360,000 $ 360,000 Total Operating Revenues - - - - 360,000 360,000 Total Revenues $ - $ - $ - $ - $ 360,000 $ 360,000 197 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PD010700-511000 Salaries $ 620,130 $ 518,133 $ 500,286 $ 756,337 $ 814,950 $ 887,006 PD010700-513000 Overtime 65,212 42,309 20,864 30,300 21,569 22,863 PD010700-513001 Overtime -Holiday Pay 7,508 8,285 2,322 - 7,796 8,264 Total Salaries & Wages 692,849 568,728 523,472 786,637 844,315 918,133 PD010700-521000 FICA 52,173 42,860 40,407 60,122 64,590 70,237 PD010700-522000 LEOFF 32,838 26,120 23,771 31,640 35,976 39,541 PD010700-523000 PERS - - - 15,018 - - PD010700-523001 PSERS 9,546 9,152 8,862 - 18,493 10,099 PD010700-524000 Industrial Insurance 19,337 16,604 11,097 26,412 26,943 28,290 PD010700-524050 Paid Family & Med Leave Prem 1,009 846 929 1,053 1,357 1,469 PD010700-525000 Medical, Dental, Life, Optical 2,136 1,903 6,436 2,055 10,536 11,063 PD010700-525097 Self -Insured Medical & Dental 132,915 177,301 101,168 191,485 154,954 154,954 Total Personnel Benefits 249,954 274,786 192,670 327,785 312,849 315,653 PD010700-531000 Supplies -General - - 2,082 4,600 - - PD010700-531001 Office Supplies - - 1,250 - - - PD010700-531002 Printing Supplies 11 6 12 - 250 300 PD010700-531003 Operating Supplies 2,542 911 229 - 2,000 2,200 PD010700-531010 Police New Officer Equip 3,130 698 - - - - PD010700-532001 Repair Supplies - 155 - - - - PD010700-535001 Equipment - - - - 3,000 PD010700-536001 Computer peripherals - 448 - - 500 600 Total Supplies 5,683 2,217 3,572 4,600 2,750 6,100 PD010700-541008 Revenue Backed Services - - 70,033 - 106,000 106,000 PD010700-542001 Telephone/Alarm/Cell Service - 935 - - - - PD010700-542003 City Wide Internet 1 - - - 1,200 1,200 PD010700-543002 Registrations 20 142 - - - - PD010700-543006 Certifications & Licenses - - 15 - 250 300 PD010700-545001 Copier Rental - - 200 - - - PD010700-545004 Equipment Rental 554 - - - - - PD010700-546001 Software Maintenance Contract 1,375 1,437 - - 5,400 5,800 PD010700-548000 Repair & Maint Services 2,277 - 7,000 4,500 - - PD010700-548001 Repair services - - - - 750 800 PD010700-548006 Uniform Cleaning/Repair - 87 - - - - PD010700-548095 Fleet Oper and Maint costs 65,020 21,910 40,863 40,863 - - PD010700-549000 Miscellaneous Expenses - - 300 500 - - Total Services & Passthrough Pmts 69,248 24,510 118,411 45,863 113,600 114,100 Total Expenditures $ 1,017,733 $ 870,240 $ 838,125 $ 1,164,885 $ 1,273,513 $ 1,353,986 198 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Police (10) FUND: General RESPONSIBLE MANAGER: Eric Dreyer Description DIVISION: Special Operations FUND NUMBER: 000 POSITION: Chief of Police The Special Operations Division houses the Police Department's more specialized and proactive teams and equipment. Examples include the Community Policing Team, SWAT/Civil Disturbance/Hostage Negotiators, and School Resource Officers. Budget by Revenue & Expenditure Summary Police - Special Operations Salaries & Wages 683,902 487,787 476,558 Actual 1,124,992 1,235,264 57.9% 9.8% Budget 273,803 Change 213,233 2020 511,464 2021 74.3% Projected 2022 Supplies Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Grant Revenues $ 468.4% - $ Repair & Maintenance Supplies - $ - $ - - $ 41,667 $ 41,667 0.0% 0.0% Total Revenues & Transfers In 1,130 - - - 11,900 -- 0.0% -27.7% 41,667 41,667 0.0% 0.0% Salaries & Wages 683,902 487,787 476,558 712,645 1,124,992 1,235,264 57.9% 9.8% Benefits 273,803 246,145 213,233 293,358 511,464 529,982 74.3% 3.6% Supplies 16,463 44,805 22,548 15,000 85,258 49,050 468.4% -42.5% Repair & Maintenance Supplies 852 1,552 24 - 500 500 0.0% 0.0% Small Tools 1,130 - 181 - 11,900 8,600 0.0% -27.7% Technology Supplies 480 43 - - - - 0.0% 0.0% Fleet Supplies 1,269 - - - - - 0.0% 0.0% Professional Services - - 27,389 13,167 30,000 33,000 127.8% 10.0% Communications 600 935 - - - - 0.0% 0.0% Professional Development 24,161 24,607 988 - 1,000 1,000 0.0% 0.0% Rentals - - - - 1,000 1,000 0.0% 0.0% Repairs & Maintenance Services - 65,311 34,075 34,053- - -100.0% 0.0% Other Expenses - 22 - - - - 0.0% 0.0% Total Expenditures & Transfer Out $ 1,002,660 $ 871,206 $ 774,996 $ 1,068,223 $ 1,766,114 $ 1,858,397 65.3% 5.2% NET BUDGET (1,724,447)1 (1,816,730) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 Budget 2022 2023 2024 Operating Revenues PD010262-331160 Cops Hiring Grants $ - $ - $ - $ - $ 41,667 $ 41,667 Total Operating Revenues - - - - 41,667 41,667 Total Revenues $ - $ - $ - $ - $ 41,667 $ 41,667 199 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PD010260-511000 Salaries $ 628,271 $ 439,228 $ 449,257 $ 712,645 $ 1,091,680 $ 1,199,954 PD010260-513000 Overtime 48,924 39,597 18,937 - 20,699 21,941 PD010260-513001 Overtime -Holiday Pay 6,707 8,962 8,363 - 12,613 13,369 Total Salaries & Wages 683,902 487,787 476,558 712,645 1,124,992 1,235,264 PD010260-521000 FICA 51,945 36,981 39,800 54,462 86,062 94,498 PD010260-522000 LEOFF 36,490 26,549 28,073 35,379 56,477 62,575 PD010260-523000 PERS - - - - 7,340 8,253 PD010260-524000 Industrial Insurance 22,580 17,630 14,468 25,143 39,499 41,474 PD010260-524050 Paid Family & Med Leave Prem 1,046 740 894 988 1,808 1,977 PD010260-525000 Medical, Dental, Life, Optical 2,500 1,380 6,814 1,491 18,540 19,467 PD010260-525097 Self -Insured Medical & Dental 159,241 162,866 123,183 175,895 301,738 301,738 Total Personnel Benefits 273,803 246,145 213,233 293,358 511,464 529,982 PD010260-531000 Supplies -General - - 108 - - - PD010260-531001 Office Supplies - - 3,500 10,000 - - PD010260-531002 Printing Supplies 13 92 39 - - - PD010260-531003 Operating Supplies 320 8,440 7,621 - 1,000 - PD010260-531004 Event Food 416 -- - - - PD010260-531005 Meeting Food 151 -- - - - PD010260-531010 Police New Officer Equip 15,562 36,273 10,732 5,000 23,956 - PD010260-532000 Repairs & Maint Supplies - 892 - - - - PD010260-532003 Safety Supplies 852 660 - - - - PD010260-535001 Equipment 1,130 - - - - - PD010260-536001 Computer peripherals 480 43 - - - - PD010260-537002 Supplies added to vehicles 1,269 - - - - - PD010261-531003 Operating Supplies - - 548 - 36,624 39,500 PD010261-532000 Repairs & Maint Supplies - - 24 - - - PD010261-535001 Equipment - - 181 - 5,000 6,000 PD010262-531001 Office Supplies - - - - 300 300 PD010262-531003 Operating Supplies - - - - 6,700 4,000 PD010262-531004 Event Food - - - - 200 250 PD010262-531010 Police New Officer Equip - - - - 11,978 - PD010262-532001 Repair Supplies - - - - 500 500 PD010262-535001 Equipment - - - - 4,500 - PD010263-531003 Operating Supplies - - - - 4,500 5,000 PD010263-535001 Equipment -- - - 2,400 2,600 Total Supplies 20,195 46,400 22,753 15,000 97,658 58,150 PD010260-541008 Revenue Backed Services - - 6,412 - - - PD010260-541051 V SWAT - - 20,977 13,167 - - PD010260-542001 Telephone/Alarm/Cell Service - 935 - - - - PD010260-542003 City Wide Internet 600 - - - - - PD010260-543001 Memberships 24,111 270 50 - - - PD010260-543002 Registrations - 23,960 - - - - PD010260-543003 Meals -Prof Dev related - - 888 - - - PD010260-543004 Airfare - 277 - - - - PD010260-543006 Certifications & Licenses 50 100 50 - - - PD010260-545001 Copier Rental - - - - 1,000 1,000 PD010260-548002 Maintenance Services - - 22 - - - PD010260-548095 Fleet Oper and Maint costs - 65,311 34,053 34,053 - - PD010260-549000 Miscellaneous Expenses - 22 - - - - PD010261-541051 V SWAT - - - - 30,000 33,000 PD010261-543006 Certifications & Licenses - - - - 1,000 1,000 Total Services & Passthrough Pmts 24,761 90,874 62,452 47,220 32,000 35,000 Total Expenditures $ 1,002,660 $ 871,206 $ 774,996 $ 1,068,223 $ 1,766,114 $ 1,858,397 200 2023 - 2024 Biennial Budget City of Tukwila, Washington Fire Department No org chart as this department has transitioned to a contract for services effective January 1, 2023 201 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Fire (11) FUND: General RESPONSIBLE MANAGER: Puget Sound Regional Fire Authority Description FUND NUMBER: 000 POSITION: Contract The City entered into a contract for fire and emergency medical services with the Puget Sound Regional Fire Authority (PSRFA) effective January 1, 2023. All former Fire Department employees have transitioned to the PSRFA; however, they will continue to be housed in Tukwila Fire stations. Due to the transition to the PSRFA, the Fire Department will no longer allocate the budget to programs, nor will they report on performance measures. The primary expense in this department will be the contract payment to the PSRFA for fire services. Department Detail Budget by Revenue & Expenditure Summary Fire Salaries & Wages 8,669,876 Actual 9,720,018 9,600,936 Budget - Percent Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Building Permits 8,802 6,812 7,709 5,000 5,000 5,000 0.0% 0.0% Grant Revenues 121,858 518,089 585,194 301,200 200,000 200,000 -33.6% 0.0% State Entitlements 72,088 71,112 74,397 65,000 74,000 74,000 13.8% 0.0% Intergovernmental Revenue 523,642 513,387 586,108 520,000 623,300 649,000 19.9% 4.1% Security revenue 508,693 657,957 375,500 331,000 300,000 500,000 -9.4% 66.7% Fines and Penalties 2,400 25,750 35,000 5,000 30,000 30,000 500.0% 0.0% Other Income - (9,520) - - - - 0.0% 0.0% Total Revenues & Transfers In 1,237,484 1,783,587 1,663,908 1,227,200 1,232,300 1,458,000 0.4% 18.3% Salaries & Wages 8,669,876 9,149,278 9,720,018 9,600,936 - - -100.0% 0.0% Benefits 2,830,277 2,905,792 3,094,016 3,039,028 319,700 309,500 -89.5% -3.2% Supplies 49,754 81,594 145,535 201,127 - - -100.0% 0.0% Repair & Maintenance Supplies 34,912 13,643 28,300 37,500 - - -100.0% 0.0% Small Tools 32,669 6,052 15,500 13,000 - - -100.0°% 0.0% Technology Supplies 2,295 4,021 345 - - - 0.0% 0.0% Fleet Supplies 333 451 -- - - 0.0% 0.0% Professional Services 507,259 509,304 581,452 539,050 14,470,420 15,232,184 2584.4% 5.3% Communications 38,745 35,543 33,304 32,170 - - -100.0% 0.0% Professional Development 26,160 79,224 16,186 18,250 - - -100.0% 0.0% Advertising - - 300 - - - 0.0% 0.0% Rentals 13,287 11,105 7,300 3,800 - - -100.0% 0.0% Technology Services 34,389 34,063 34,000 - - - 0.0% 0.0% Utilities 92,243 171,265 125,701 73,360 - - -100.0% 0.0% Repairs & Maintenance Services 493,379 462,297 697,242 637,729 - - -100.0% 0.0% Other Expenses 19,585 7,747 28,144 101,083 - - -100.0% 0.0% Machinery & Equipment 5,495 - -- - - 0.0% 0.0% Total Expenditures & Transfer Out $ 12,850,658 $ 13,471,379 $ 14,527,343 $ 14,297,033 $ 14,790,120 $ 15,541,684 3.4% 5.1% NET BUDGET (13,557,820)1 (14,083,684) Net budget equals the department's total revenues plus transfers in, less total expenditures and transfers out. 202 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures by Division Actual Budget Percent Change 2020 2021 Projected Adopted Proposed Proposed 2022-2023 2023-2024 Salaries & Wages 2020 2021 2022 2022 2023 2024 2022-2023 2023-2024 Fire Administration 1,038,495 1,180,495 1,281,336 1,419,561 14,100,820 14,817,884 1000.5% 5.1% Fire Suppression 9,835,034 10,311,718 11,326,855 11,164,607 - - -100.0% - Fire Rescue & Emergency Aid 264,002 219,748 306,100 253,660 - - -100.0% - Fire Prevention & In estigatio 911,406 1,084,606 1,018,046 845,746 689,300 723,800 -32.3% 5.0% Fire Training 407,433 492,294 459,258 502,599 - - -100.0% - Fire Facilities 107,320 182,518 136,001 110,860- - -100.0% - Fire Emergency Management 286,966 - (253) - - - -100.0% Department Total $ 12,850,658 $ 13,471,379 $ 14,527,343 $ 14,297,033 $ 14,790,120 $ 15,541,684 1.8% 5.1% Expenditures by Type Actual Budget Percent Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 2022-2023 2023-2024 Salaries & Wages 8,669,876 9,149,278 9,720,018 9,600,936 - - -100.0% - Personnel Benefits 2,830,277 2,905,792 3,094,016 3,039,028 319,700 309,500 -89.7% -3.2% Supplies 119,963 105,761 189,680 251,627 - - -100.0% - Services 1,225,047 1,310,548 1,523,629 1,405,442 14,470,420 15,232,184 849.7% 5.3% Capital Outlays 5,495 - - -- - - - Department Total $ 12,850,658 $ 13,471,379 $ 14,527,343 $ 14,297,033 $ 14,790,120 $ 15,541,684 1.8% 5.1% 203 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Fire (11) FUND: General RESPONSIBLE MANAGER: Puget Sound Regional Fire Authority Description DIVISON: Administration FUND NUMBER: 000 POSITION: Contract Administration includes the contract payment to the Puget Sound Regional Fire Authority, along with Firemen's Pension payments and retiree benefits. Budget by Revenue & Expenditure Summary Fire - Administration Salaries & Wages 522,132 Actual 632,374 666,852 Budget - Change 2020 2021 Projected 2022 277,853 Adopted Proposed 2022 2023 Proposed 2024 Budget 2022-2023 2023-2024 Building Permits 8,802 6,812 7,709 4,459 5,000 5,000 5,000 0.0% 0.0% Grant Revenues $ 120,598 $ 186,763 $ 24,069 $ - $ 200,000 $ 200,000 0.0% 0.0% State Entitlements 72,088 71,112 74,397 - 65,000 74,000 74,000 13.8% 0.0% Intergovernmental Revenue 516,833 500,588 586,108 91 520,000 623,300 649,000 19.9% 4.1% Security revenue 508,693 657,957 375,500 237,491 331,000 300,000 500,000 -9.4% 66.7% Fines and Penalties 2,400 25,750 35,000 26,822 5,000 30,000 30,000 500.0% 0.0% Other lncome - (9,520) - 2,410 -- - 0.0% 0.0% Total Revenues & Transfers In 1,229,414 1,439,462 1,102,783 - 926,000 1,232,300 1,458,000 33.1% 18.3% Salaries & Wages 522,132 577,319 632,374 666,852 - - -100.0% 0.0% Benefits 213,450 277,853 299,218 297,406 319,700 309,500 7.5% -3.2% Supplies 4,459 7,022 42,135 68,127 - - -100.0% 0.0% Repair & Maintenance Supplies 189 831 - - - - 0.0% 0.0% Small Tools - 869 - 1,000 - - -100.0% 0.0% Technology Supplies 91 196 100 - - - 0.0% 0.0% Professional Services 237,491 247,478 219,652 298,880 13,781,120 14,508,384 4510.9% 5.3% Communications 26,822 28,417 26,964 23,170 - - -100.0% 0.0% Professional Development 2,410 3,010 3,400 1,250- - -100.0% 0.0% Advertising - - 300 - - - 0.0% 0.0% Rentals 3,960 5,219 3,800 3,800 - - -100.0% 0.0% Technology Services 108 17,775 6,000 - - - 0.0% 0.0% Repairs & Maintenance Services 3,917 13,875 42,393 40,993 - - -100.0% 0.0% Other Expenses 17,972 632 5,000 18,083 - - -100.0% 0.0% Machinery & Equipment 5,495 - - - - - 0.0% 0.0% Total Expenditures & Transfer Out $ 1,038,495 $ 1,180,495 $ 1,281,336 $ 1,419,561 $ 14,100,820 $ 14,817,884 893.3% 5.1% NET BUDGET (12,868,520)1 (13,359,884) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 204 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues FD011100-511000 Salaries 522,084 569,206 622,374 639,852 FD011100-322901 Oth Non -BL -Tech Fee 8,802 6,812 7,709 5,000 5,000 5,000 FD011100-333219 Dept Of Treasury -Cares Act 120,598 186,492 21,216 - - - FD011100-333970 Homeland Security Grant - 272 - - - - FD011100-333975 DEPT OF HOMELAND SEC-NATL - - 2,853 - - - FD011100-336691 Fire Insurance Premium Tax 72,088 71,112 74,397 65,000 74,000 74,000 FD011100-337706 King County CARES Unit - - - - 200,000 200,000 FD011100-342200 Fire Prot Svcs/Emerg Med Svcs 210,840 426,220 150,000 105,000 - - FD011100-342201 Fire/Emer Cost Recovery 17,985 11,371 2,500 40,000 10,000 10,000 FD011100-342210 Emergency Services 516,833 500,588 586,108 520,000 623,300 649,000 FD011100-342300 Admin Services FMO 3,602 10,876 14,000 - - - FD011100-342400 Protective Inspection Fees 84,251 70,170 85,000 85,000 185,000 385,000 FD011100-342401 Planning Inspection Fees 166,966 133,196 120,000 100,000 100,000 100,000 FD011100-342402 Fire Reinspection Fee 1,050 6,125 4,000 1,000 5,000 5,000 FD011100-342600 Ambulance Services 24,000 - - - - - FD011100-342800 False Alarm Fees 2,400 25,750 35,000 5,000 30,000 30,000 FD011100-369900 Other Revenues - (9,520) - - - - Total Operating Revenues FD011100-531004 1,229,414 1,439,462 1,102,783 926,000 1,232,300 1,458,000 - FD011100-531005 Meeting Food 67 295 100 2,250 - Total Revenues FD011100-531008 $ 1,229,414 $ 1,439,462 $ 1,102,783 $ 926,000 $ 1,232,300 $ 1,458,000 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 FD011100-511000 Salaries 522,084 569,206 622,374 639,852 - FD011100-513000 Overtime 48 8,114 10,000 27,000 - - Total Salaries & Wages 522,132 577,319 632,374 666,852 - - FD011100-521000 FICA 23,392 30,793 36,999 39,449 - - FD011100-522000 LEOFF 17,705 25,310 24,000 24,751 - - FD011100-522061 Firemen's Pension 72,088 71,112 74,397 65,000 74,000 74,000 FD011100-523000 PERS 13,941 9,437 15,000 15,087 - - FD011100-524000 Industrial Insurance 6,682 15,666 12,903 17,431 - - FD011100-524050 Paid Family & Med Leave Prem 662 740 1,140 909 - - FD011100-525000 Medical, Dental, Life, Optical 3,054 3,830 4,137 4,137 - - FD011100-525097 Self -Insured Medical & Dental 75,927 120,965 130,642 130,642- - FD011100-525099 Retiree Medical & Dental - - - - 245,700 235,500 Total Personnel Benefits 213,450 277,853 299,218 297,406 319,700 309,500 FD011100-531000 Supplies -General - - 10 - - - FD011100-531001 Office Supplies 2,389 2,284 40,000 60,877 - - FD011100-531002 Printing Supplies 891 941 500 - - - FD011100-531003 Operating Supplies 1,112 1,334 - - - - FD011100-531004 Event Food - 335 - - - - FD011100-531005 Meeting Food 67 295 100 2,250 - - FD011100-531008 Employee Appreciation Supplies - 231 - - - - FD011100-531011 Fire Fghtr Equpmt, Bunker Gear - 1,073 25 - - - FD011100-531013 Training Supplies - 528 - - - - FD011100-532002 Maintenance Supplies - 244 - - - - FD011100-532003 Safety Supplies 189 587 - - - - FD011100-535001 Equipment - 869 - - - - FD011100-536001 Computer peripherals 91 196 100 - - - FD011260-531000 Supplies -General - - - 5,000 - - FD011260-531002 Printing Supplies - - 1,500- - - FD011260-535000 Small Tool & Minor Equipment - - - 1,000 - - Total Supplies 4,739 8,917 42,235 69,127 - - 205 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures (cont.) GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 FD011100-541000 Professional Services $ (2,251) $ 3,916 $ 25,000 $ 25,000 $ - $ - FD011100-541006 Consulting Services 31,999 52,347 50,000 40,000 - - FD011100-541007 Contracted Services - - 5,000 - 13,526,400 14,202,720 FD011100-541009 Dispatch 6,223 4,642 15,000 15,121 - - FD011100-541016 Recruitment 28,182 - 125 - - - FD011100-541026 Employee screening/testing 125 - - - - - FD011100-541030 Insurance -Liability 173,213 186,572 104,527 198,759 254,720 305,664 FD011100-542000 Communications - 3,069 - - - - FD011100-542001 Telephone/Alarm/Cell Service 26,775 25,067 24,964 23,170 - - FD011100-542002 Postage/Shipping Costs 21 281 - - - - FD011100-542003 City Wide Internet 25 - 2,000 - - - FD011100-543001 Memberships 2,410 3,010 900 - - FD011100-543002 Registrations - - 1,000 - - FD011100-544000 Advertising - - 300 - - - FD011100-545001 Copier Rental 3,960 4,648 3,800 3,800 - - FD011100-545004 Equipment Rental - 571 - - - - FD011100-546001 Software Maintenance Contract 108 17,709 6,000 - - - FD011100-546004 Online Services -Subscriptions - 66 - - - - FD011100-548000 Repair & Maint Services - - - 300 - - FD011100-548004 Radios/Telemetry Maint - - 1,200 - - - FD011100-548006 Uniform Cleaning/Repair - 3,331 - - - - FD011100-548095 Fleet Oper and Maint costs 3,917 10,544 32,099 32,099 - - FD011100-549000 Miscellaneous Expenses 17,941 131 5,000 12,583 - - FD011100-549009 Media Subscriptions - 501 - - - - FD011100-549010 Business Meals (non Prof Dev) 31 - - - - - FD011260-541007 Contracted Services - - 20,000 20,000 - - FD011260-543002 Registrations - - 1,500 - - - FD011260-543999 Other Prof Dev/Travel Expenses - - - 1,250 - - FD011260-548000 Repair & Maint Services - - - 500 - - FD011260-548001 Repair services- - 1,000 - - - FD011260-548095 Fleet Oper and Maint costs - - 8,094 8,094 - - FD011260-549000 Miscellaneous Expenses - - - 5,500 - - Total Services & Passthrough Pmts 292,679 316,406 307,509 386,176 13,781,120 14,508,384 FD011100C-564000 Machinery & Equipment 5,495 - - - - - Total Capital Expenditures 5,495 - - - - - Total Expenditures $ 1,038,495 $ 1,180,495 $ 1,281,336 $ 1,419,561 $ 14,100,820 $ 14,817,884 206 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Fire (11) FUND: General RESPONSIBLE MANAGER: Puget Sound Regional Fire Authority Description DIVISION: Fire Prev. & Investigation FUND NUMBER: 000 POSITION: Contract The Fire Prevention division is responsible for enforcing the provisions of the City ordinances and International Fire Code, which is accomplished through commercial occupancy surveys, administration of Fire Department permits, investigation of fires, code enforcement and accountability for these activities. This work will be conducted on a contract basis effective January 1, 2023. Budget by Expenditure Summary Fire Prevention & Investigation NET BUDGET Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. (689,300)1 (723,800) General Ledger Code Details Expenditures GL Account Code Account Description Actual 2021 Projected 2022 Budget FD011300-511000 Change 580,567 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Salaries & Wages 676,948 802,035 699,645 611,933 - - -100.0% 0.0% Benefits 189,792 187,555 207,911 179,923 - - -100.0% 0.0% Supplies 9,036 13,862 2,100 13,500 - - -100.0% 0.0% Repair & Maintenance Supplies 93 745 - -- Paid Family & Med Leave Prem - 0.0% 0.0% Small Tools - - 3,300 -- 4,494 - 0.0% 0.0% Technology Supplies 952 2,132 100 -- - 0.0% 0.0% Professional Services 439 42,916 61,000 5,000 689,300 723,800 13686.0% 5.0% Communications 496 1,234 400 -- - 0.0% 0.0% Professional Development 2,643 3,065 3,900 - - - 0.0% 0.0% Rentals 5,244 5,253 3,500 - - - 0.0% 0.0% Technology Services 3,186 291 800 -- - 0.0% 0.0% Repairs & Maintenance Services 22,734 25,436 34,390 34,390 - - -100.0% 0.0% Other Expenses (158) 81 1,000 1,000 - - -100.0% 0.0% Total Expenditures & Transfer Out $ 911,406 $ 1,084,606 $ 1,018,046 $ 845,746 $ 689,300 $ 723,800 -18.5% 5.0% NET BUDGET Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. (689,300)1 (723,800) General Ledger Code Details Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 Budget 2022 2023 2024 FD011300-511000 Salaries 580,567 669,162 649,645 549,933 - - FD011300-513000 Overtime 96,381 132,874 50,000 62,000 - - Total Salaries & Wages 676,948 802,035 699,645 611,933 - - FD011300-521000 FICA 18,319 19,887 12,122 16,646 - - FD011300-522000 LEOFF 26,381 32,776 35,448 25,764 - - FD011300-523000 PERS 18,183 15,259 2,537 10,594 - - FD011300-524000 Industrial Insurance 19,523 20,139 16,678 19,671 - - FD011300-524050 Paid Family & Med Leave Prem 821 914 1,433 781 - - FD011300-525000 Medical, Dental, Life, Optical 4,012 3,928 4,494 4,242 - - FD011300-525097 Self -Insured Medical & Dental 102,553 94,653 135,198 102,225 - - Total Personnel Benefits 189,792 187,555 207,911 179,923 - - 207 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures (cont.) GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 FD011300-531001 Office Supplies 8,993 624 1,000 12,000 - - FD011300-531002 Printing Supplies 43 324 100 - - - FD011300-531003 Operating Supplies - 9,468 - - - - FD011300-531004 Event Food - 1,918 - 1,500 - - FD011300-531013 Training Supplies - 1,529 1,000 - - - FD011300-532001 Repair Supplies 93 -- - - - FD011300-532003 Safety Supplies - 745- - - - FD011300-535001 Equipment - - 3,000 - - - FD011300-535003 Office Equipment - - 300 - - - FD011300-536001 Computer peripherals 952 2,132 100 - - - Total Supplies 10,081 16,739 5,500 13,500 - - FD011300-541000 Professional Services 439 37,501 5,000 5,000 - - FD011300-541006 Consulting Services - 1,810 - - - - FD011300-541007 Contracted Services - - 50,000 - 689,300 723,800 FD011300-541010 Inspection Services & Permits - 3,605 - - - - FD011300-541018 Temp Services - - 6,000 - - - FD011300-542001 Telephone/Alarm/Cell Service 80 480 400 - - - FD011300-542002 Postage/Shipping Costs 280 - - - - - FD011300-542003 City Wide Internet 136 - - - - - FD011300-542004 Printing & Binding Services - 754 - - - - FD011300-543001 Memberships 525 989 1,500 - - - FD011300-543002 Registrations 1,584 2,076 1,700 - - - FD011300-543006 Certifications & Licenses 534 - 200 - - - FD011300-543007 Hotel/Lodging - - 500 - - - FD011300-545001 Copier Rental 5,244 5,253 3,500 - - - FD011300-546001 Software Maintenance Contract 3,186 291 800 - - - FD011300-548095 Fleet Oper and Maint costs 22,734 25,436 34,390 34,390 - - FD011300-549000 Miscellaneous Expenses (248) - 1,000 1,000 - - FD011300-549002 Credit Card Fees 90 - - - - - FD011300-549010 Business Meals (non Prof Dev) - 81 - - - - Total Seances & Passthrough Pmts 34,584 78,276 104,990 40,390 689,300 723,800 Total Expenditures $ 911,406 $ 1,084,606 $ 1,018,046 $ 845,746 $ 689,300 $ 723,800 208 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Fire (11) FUND: General RESPONSIBLE MANAGER: Puget Sound Regional Fire Authority Description DIVISION: Suppression FUND NUMBER: 000 POSITION: Contract The City is contracting with Puget Sound Regional Fire Authority for fire and emergency medical services effective January 1, 2023. This section is shown here for historical purposes only. Historical Revenue & Expenditure Summary Fire - Suoaression Salaries & Wages 7,004,868 7,453,275 Actual 8,031,585 Budget -100.0% 0.0% Change 2,299,606 2,353,357 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 0.0% Proposed 2024 Budget 2022-2023 2023-2024 Grant Revenues $ - $ 330,066 $ 560,000 $ 300,000 $ Repair & Maintenance Supplies - $ - -100.0% 0.0% Total Revenues & Transfers In - - -100.0% - 330,066 560,000 300,000 - 12,200 - -100.0% 0.0% Salaries & Wages 7,004,868 7,453,275 8,058,297 8,031,585 - - -100.0% 0.0% Benefits 2,299,606 2,353,357 2,494,084 2,470,936 - - -100.0% 0.0% Supplies 29,153 26,663 82,200 82,500 - - -100.0% 0.0% Repair & Maintenance Supplies 1,584 4,312 13,300 11,000 - - -100.0% 0.0% Small Tools 601 2,149 12,200 12,000 - - -100.0% 0.0% Technology Supplies 339 1,693 75 -- - 0.0% 0.0% Fleet Supplies 333 451 - -- - 0.0% 0.0% Professional Services 25,020 41,500 46,300 14,500 - - -100.0% 0.0% Communications 1,398 2,630 5,000 - - - 0.0% 0.0% Professional Development 10,908 1,159 -- - - 0.0% 0.0% Rentals - 389 - -- - 0.0% 0.0% Technology Services 31,058 15,997 2,200 - - - 0.0% 0.0% Repairs & Maintenance Services 430,055 405,568 597,199 540,086 - - -100.0% 0.0% Other Expenses 113 2,574 16,000 2,000 - - -100.0% 0.0% Total Expenditures & Transfer Out $ 9,835,034 $ 10,311,718 $ 11,326,855 $ 11,164,607 $ - $ - -100.0% 0.0% 209 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARMENT: Fire (11) DIVISION: Training FUND: General FUND NUMBER: 000 Responsible Manager: Puget Sound Regional Fire Position: Contract Authority Description The City is contracting with Puget Sound Regional Fire Authority for fire and emergency medical services effective January 1, 2023. This section is shown here for historical purposes only. Historical Revenue & Expenditure Summary Fire Training Salaries & Wages 300,241 Actual 329,701 290,566 - - Budget 0.0% Benefits Change 87,027 2020 2021 Projected 2022 - - Adopted 2022 0.0% Proposed 2023 961 Proposed 2024 Budget 2022-2023 2023-2024 Intergovernmental Revenue $ 6,809 $ 12,798 $ - $ - - $ 4,500 - $ - 0.0% 0.0% Total Revenues & Transfers In 6,809 12,798 -- 700 -- - 0.0% - 0.0% 0.0% Salaries & Wages 300,241 316,648 329,701 290,566 - - -100.0% 0.0% Benefits 85,637 87,027 93,057 90,763 - - -100.0% 0.0% Supplies 961 2,297 5,000 8,500 - - -100.0% 0.0% Professional Services - - 4,500 4,500 - - -100.0% 0.0% Communications 515 943 700 -- - 0.0% 0.0% Professional Development 10,069 71,990 8,886 17,000 - - -100.0% 0.0% Repairs & Maintenance Services 10,010 8,928 11,270 11,270 - - -100.0% 0.0% Other Expenses - 4,460 6,144 80,000 - - -100.0% 0.0% Total Expenditures & Transfer Out $ 407,433 $ 492,294 $ 459,258 $ 502,599 $ - $ - -100.0% 0.0% 210 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Fire (11) FUND: General RESPONSIBLE MANAGER: Puget Sound Regional Fire Authority Description DIVISION: Facilities FUND NUMBER: 000 POSITION: Contract The City is contracting with Puget Sound Regional Fire Authority for fire services effective January 1, 2023. This section is shown here for historical purposes only. Historical Revenue & Expenditure Summary Fire Facilities 211 Actual Budget Change 2020 2021 Projected 2022 Adopted 2022 Proposed Proposed 2023 2024 Budget 2022-2023 2023-2024 Supplies 21 1,308 10,100 28,500 - - -100.0% 0.0% Repair & Maintenance Supplies 3,217 4,593 - -- - 0.0% 0.0% Small Tools 3,620 3,034 - - - - 0.0% 0.0% Communications 5,245 2,319 200 9,000 - - -100.0% 0.0% Utilities 91,145 171,265 125,701 73,360 - - -100.0% 0.0% Repairs & Maintenance Senrices 4,073 - - - - - 0.0% 0.0% Total Expenditures & Transfer Out $ 107,320 $ 182,518 $ 136,001 $ 110,860 $ - $ - -100.0% 0.0% 211 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Fire (11) FUND: General RESPONSIBLE MANAGER: Puget Sound Regional Fire Authority Description DIVISION: Ambulance, Rescue & Aid FUND NUMBER: 000 POSITION: Contract The City is contracting with Puget Sound Regional Fire Authority for fire and emergency medical services effective January 1, 2023. This section is shown here for historical purposes only. Historical Revenue & Expenditure Summary Fire Rescue & Emergency Aid Supplies 183 Actual 4,000 - Budget - - 0.0°% Change Repair & Maintenance Supplies 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 - - Proposed 2024 Budget 2022-2023 2023-2024 Grant Revenues $ 1,260 $ 1,260 $ 1,125 $ 1,200 $ - - - $ - -100.0% 0.0% Total Revenues&Transfersln 1,260 1,260 1,125 1,200 - 0.0% - -100.0% 0.0% Supplies 183 30,443 4,000 - - - 0.0°% 0.0% Repair & Maintenance Supplies 21,611 3,405 15,000 26,500 - - -100.0% 0.0% Technology Supplies - - 70 - - - 0.0% 0.0% Professional Services 229,310 177,410 250,000 216,170- - -100.0% 0.0% Communications - - 40 - - - 0.0% 0.0% Technology Services - - 25,000 - - - 0.0% 0.0% Utilities 1,099 - - - - - 0.0% 0.0% Repairs & Maintenance Services 11,800 8,490 11,990 10,990 - - -100.0% 0.0% Total Expenditures & Transfer Out $ 264,002 $ 219,748 $ 306,100 $ 253,660 $ - $ - -100.0% 0.0% 212 2023 - 2024 Biennial Budget City of Tukwila, Washington Public Works Public ',Norio Director/City [Reimer (11 Public Warks analyst 111 Admin Support SpeciaTct (11 • Grants Analyst Solid Wase (1) Contract Contract Coordinator Utilities Maintenance Manager (11 Admin Support Specialist 111 Superintendent Sewer/Surface Water (11 wev M&O c=renran 11 Senior M&0 SpeciaIist. (11 M&0 Specialist 11.5) Surface Water Fareman11.51 Senior M&0 Specie list (11 0 Specialist 15.51 Superintendent Waoer(11 Weer Qualkt Specialist (1) ail&O Water iorernen; L) &D Specialist (41 CIS Praiect Director (i 1 General Min nonce Mana.Aer 11) isirrfiri Support aurdinaurr{11 Superintendent Streets (1) RISQ/6014 M&r0I Foremen (1S) Mao Sp+tia t (51 Maintenance WOrlrer (21 Traffic M&0 Foreman. it) 1 Maintenance Worker 111 uperintendent Fleet; 11 fleet Foreman (11 1 ft Tet1nitian (31 Superintendent Facirrties 11) Facilities Foreman (i1 Senior termist Custadia9ri 41, Facilities CJstO in14) Facillti s astodan 11) . — — , — . Frozen Position New Position in 2024 Funded by Solid Waste Administrative Fee 'Also reports to C>CD Building Official '"also reports to DC:D PlanningSupervisar Deputy 4irectorJUtilit ies Manager (11 Water/Sewer Project Wan.ager er (11 Prrajett Manager 111 GIS Coordinator ;.441 Data & GIS Support Specialist I.34( GIS Feld Teth 1.51 tnfo Systems Project Analyst (201 Senior Priapism #donr-r (1) Habitat Project Manager 11) hFPCrES Coordinator I#pMES Inspector 11) Data & GIS Support Specialist (.17) Info Systems Project Anafys 1.10) 3 t Levee Project Manager (1j HPCIES Innpettar Senior (i1 GIS CirardiinatOr (•2) GIS Field Tett' (51 Engineer 12i. t 1 Senior Project Inspector (1 1' Data & GIS Support Specialist 1.5) Deputy Directarffraffic Cngineer11) Transportation Project Manager (11 Project Manager/ Inspector (1) Senior Program Manager (11 Traffic Project Manager (11 213 2023 - 2024 Biennial Budget City of Tukwila, Washington Public Works — Street Department Public Works Director/City Engineer (1) L General Maintenance Manager (.33) I Admin Support ' Coordinator (.33) L ' Superintendent Streets (1) L I I I Deputy 1 :EIS Project Director' 1 Director/Traffic 1 I_,�, Engineer (1)— _1 L (1) 1 $� Transportation Project Manager I L (1) 1 Senior Program Manager (1) I 1 Roadway M&O Foreman (1.5) M&O Specialist (5) Maintenance Worker (2) Traffic M&O Foreman (1) Maintenance Worker (1) 1 1 Traffic Project Manager (1) L_. — — Project I iManager/Inspector 1 i (1) 1 L — 214 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Public Works (13) FUND: General RESPONSIBLE MANAGER: Hari Ponnekanti Description FUND NUMBER: 000 POSITION: Public Works Director The function of the Public Works Department is to preserve, enhance, and promote Tukwila's quality of life and public safety through the construction and operation of reliable and sustainable infrastructure services necessary to meet the demands of our growing and diverse community. 2021-2022 Accomplishments • Started design on S 152nd Street Non -Motorized Improvements Project. Strategic Plan Goals 1, 3, &5 • Started monthly community meetings with Allentown neighborhood and hired Project Manager to facilitate Truck Re -Route EIS. Strategic Plan Goals 1, 2, & 5 • Hired Levee Project Manager. Strategic Plan Goals 1 & 5 • Completed construction of Public Works Shops Phase I. Strategic Plan Goals 1, 3, & 5 • Completed design and began construction on the West Valley Highway project. Strategic Plan Goals 1, 2, & 5 • Completed numerous improvements for the Traffic Calming/Residential Safety Program that included Allentown Speed and Safety Study, new RRFB crosswalks, marked crosswalks with signs, new speed radar signs, new LED stop signs, upgrading streetlights, and installing parking signs. Strategic Plan Goals 1, 3, & 5 • Completed construction of the Boeing Access Road Bridge over Airport Way project. Strategic Plan Goal 3 • Completed installation of two RRFBs crosswalks near Tukwila Community Center on 124th St. Strategic Plan Goals 1, 3, & 5 • Achieved full grant funding for 42nd Ave Bridge Replacement. Strategic Plan Goals 1, 3, & 5 • Completed additional segments of the Central Business District Sewer Rehabilitation Project. Strategic Plan Goals 1, 3, & 5 Utility Comp Plan Goal 12.1. • Completed design and construction on Macadam Road S Complete Streets Project. Strategic Plan Goals 1, 3, & 5 Utility Comp Plan Goal 12.1 2023-2024 Outcome Goals • Improve pedestrian safety. • Improve City facilities to enhance public safety and efficiencies. • Improve customer service. 2023-2024 Indicators of Success • Continue improvements for the Traffic Calming/Residential Safety Program. • Complete 100% design of the 42nd Ave S Bridge Replacement Project. • Complete construction of the West Valley Highway street and pedestrian improvements. • Complete a solid waste contract with new solid waste contractor • Complete a new franchise agreement with Seattle City Light 215 2023 - 2024 Biennial Budget City of Tukwila, Washington Program Changes Discussion Snow and ice planning and preparation is ongoing. Rather than frontloading the snow and ice response material purchase, if a snow and/or ice event occurs, staff will purchase required materials and maintain the roads. Expenditures will need to be covered via a budget amendment later in the year. Staffing changes: • Three vacant positions will be frozen — a facilities technician, a custodian, and a transportation project manager. • The utilities will be adding two positions: o A GIS Field Technician will be split 50/50 between Sewer and Surface Water o An NPDES Source Control Inspector will be under the supervision of the Senior Program Manager of the Surface Water fund. This position will help the City meet state NPDES requirements. • In order to facilitate a smooth transition to the next Solid Waste contract, the City will be hiring a Solid Waste Contract Coordinator, that will be charged to the Arterial Street fund. • In February 2022, the City hired a Project Manager to lead the Environmental Impact Statement for the Allentown Neighborhood Truck Reroute Project. The contract for this position goes through January 2024. Department Detail Program Descriptions The following programs are budgeted in Public Works: PROGRAM NAME PROGRAM DESCRIPTION Emergency Preparation Response Emergency training, continuity of operations plans, developing backup systems. Projects & Capital Impr Mgmnt Planning and executing community infrastructure investment Sidewalks Staff time and supplies for sidewalk maintenance and replacement by the City's crew. Snow & Ice Control Staff time and supplies for snow removal by the City's crew. Traffic Control Devices Repair and maintenance of traffic signals, signage, and buttons. Administration General functions for standard operations of the department, including purchasing, timecards, budget development and oversight, culture, and internal communications, recruiting and hiring, employee supervision and performance evaluations. Budget/CIP Development Facilitate development of the biennial budget, review, and file budget with State Auditor. Process budget amendments. Plan and develop 6 -year CIP document addressing current and future city-wide capital needs. Communications & Community Engagement Fosters more inclusive public participation and relationship building. Minor Structural Repairs Repair of minor structural issues with streets and roadways. 216 2023 - 2024 Biennial Budget City of Tukwila, Washington Potholes and Litter Control Roadside cleanup, repair and maintenance of asphalt and shoulders. Street Cleaning Street sweeping, tree removal, etc. Street Lighting Repair and maintenance of streetlight poles. Video & Fiber Staff time and supplies for video and fiber maintenance and replacement by the City's crew. Boards/Commissions/ Committees Staffing, participating and other support for the successful development and administration of Board and Commission recruitment, trainings, and meetings. Also includes assisting with appointments and monitoring terms of appointment and training requirements. Receive applications and compiles memo for Mayor, schedule interviews, as requested, maintains a roster with all appointees and expiration dates, send memos for approved appointment for city council agenda, issue press releases, send thank you, regrets and/or congratulations letters to residents Grants Admin & Accounting Preparation of grant related contracts; processing invoices for payment, reviewing department coding and data input. Reviewing and posting change orders, pay estimates, retainage, and other transactions. Tracking and monitoring of grant funds spent and received. Mandatory Training Trainings required by Federal, State, Local laws and/or City of Tukwila organizational policy. Professional Development & Training Development of operational and strategic knowledge and skills to support staff development and better outcomes for the community and organization. Streetscapes/Median Landscape Street landscaping. TIB Bus Stop/Streetscape Bus stop cleanup, repair, and maintenance. Facility Management & Improvement Staff time for maintenance and supplies for the City facilities. Staff time for Improvements/additions and supplies for City Facilities. Includes using hired vendors and costs for maintenance such as the HVAC system, roof, and other structural repairs. Public Record Req & Record Mgt Adherence to public records laws. 217 2023 - 2024 Biennial Budget City of Tukwila, Washington Budget by Program Program Description Tier Legally Required (Y/N) Type of Program FTE Allocation 2023 Budget FTE Allocation 2024 Budget % Change 2023 - 2024 Emergency Prep & Response 1 Y - Federal/State Governance 0.150 426,523 0.150 467,519 9.61% Projects & Capital Impr Mgmnt 1 N - Best Practice Community 2.100 442,247 2.100 476,879 7.83% Sidewalks 1 Y - City Code Community 0.430 73,079 0.430 77,422 5.94% Snow & Ice Control 1 Y - City Code Community 0.880 134,622 0.880 143,321 6.46% Traffic Control Devices 1 Y - Federal/State Community 2.330 598,302 2.330 580,799 -2.93% 1 -Total 5.890 1,674,773 5.890 1,745,940 4.25% Administration 2 Y - Federal/State Governance 4.400 893,475 4.400 951,917 6.54% Budget/CIP Development 2 Y - Federal/State Govemance 0.700 121,854 0.700 132,729 8.92% Communications & Cmmnty Engmnt 2 N - Best Practice Community 0.600 103,626 0.600 110,556 6.69% Minor Structural Repairs 2 N - Best Practice Community 0.380 48,620 0.380 51,448 5.82% Pothole and Litter Control 2 N - Best Practice Community 0.350 1,100,637 0.350 1,155,174 4.96% Street Cleaning 2 Y - Ordinance/Resolution Community 0.780 394,659 0.780 425,982 7.94% Street Lighting 2 Y - Ordinance/Resolution Community 2.100 642,245 2.100 679,648 5.82% Video & Fiber 2 Y - City Code Community 0.800 143,081 0.800 151,611 5.96% 2 -Total 10.110 3,448,196 10.110 3,659,066 6.12% Boards/Commissions/Committees 3 Y - City Code Governance- 100 - 105 5.00% Grants Admin & Accounting 3 Y - Federal/State Governance 0.800 129,806 0.800 140,834 8.50% Mandatory Training 3 Y - Federal/State Governance- 11,250 - 11,300 0.44% Professional Dev & Training 3 Y - Ordinance/Resolution Governance - 5,330 - 5,597 5.01% Streetscapes/Median Landscape 3 N - Best Practice Community 0.750 86,259 0.750 92,400 7.12% TIB Bus Stop/Streetscape 3 N - Best Practice Community 2.100 296,978 2.100 315,789 6.33% 3 -Total 3.650 529,723 3.650 566,025 6.85% Facility Management & Improvmt 4 N - Best Practice Governance 7.750 1,911,061 7.750 2,011,828 5.27% Public Record Req & Record Mgt 4 Y - Federal/State Community 0.100 11,233 0.100 11,948 6.37% 4 -Total 7.850 1,922,294 7.850 2,023,776 5.28% Grand Total 27.500 7,574,986 27.500 7,994,806 5.54% Programs by Tier Programs are scored amongst four tiers with Tier 1 being the most directly connected and supportive of the City's strategic goals. Programs identified by Public Works fall into all four tiers with 68% of the budget allocated to the top two tiers. 218 2023 - 2024 Biennial Budget City of Tukwila, Washington Tier 1 Tier 2 Tier 3 Tier 4 Programs by Tier $1,675 $530 $566 $1,746 $1,922 $2,024 $3,448 - $3,659 $0 $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 Thousands 2023 Budget ■2024 Budget Performance Measures PROGRAM PERFORMANCE MEASURE 2021 Actual 2022 Actual 2023 -COUNCIL 2024 Target GOAL Pothole Repair* & Litter Control Reported potholes repaired each year. * 100% Strategic Goal 1 Pothole Repair & Litter Control Right -of -Way (ROW) vegetation control completed annually * * 100% Strategic Goal 1 Fleet Management vehicles maintained on schedule. * * 100% Strategic Goal 1 FleetPercent Management of fleet breakdowns that are preventable * 80% Strategic Goal 1 NPDES Percent of current stormwater catch basin structures every two years. * * 100% Strategic Goal 1 Levees Inspect outfalls on the levee inspected annually * * 100% Strategic Goal 1 Sewer Mains/Service Lines Clean sewer lines within 6 months of report * * ° 100 /° Strategic Goal 1 219 2023 - 2024 Biennial Budget City of Tukwila, Washington Sewer Mains/Service Lines Complete sewer line video inspections every° three years Actual 2,257,504 100/° Strategic Goal 1 2,938,682 Perform scheduled valve and hydrant * * Projected 2022 Strategic Fire Hydrants inspections annually. Budget 2022-2023 2023-2024 Building Permits 100% Goal 1 Quali y/Backflow Prev Percent of water supply's residual chlorine sampling 2x/wk * * 100% Strategic Goal 1 Facility Respond to building maintenance work orders* 45,367 * ° Strategic Management & Maintenance within 3 days. -100.0% Security revenue 100/o Goal 1 Facility 125,000 * * 60.0% Strategic Management & Maintenance Complete custodial core duties daily 1,320 633 ° 100 /° Goal 1 Budget by Revenue & Expenditure Summary Public Works Salaries & Wages 2,409,396 Actual 2,257,504 2,906,881 Budget 2,938,682 Percent Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Building Permits 425,630 307,417 326,856 200,000 250,000 250,000 25.0% 0.0% Grant Revenues 27,750 45,367 225,000 335,000 225,641 - -32.6% -100.0% Security revenue 476,723 208,477 229,555 125,000 200,000 200,000 60.0% 0.0% Transportation Revenue 3,441 1,320 633 44,000 20,000 20,000 -54.5% 0.0% Plan Check and Review fees - - 929 - - - 0.0% 0.0% Total Revenues & Transfers In 933,544 562,581 782,973 704,000 695,641 470,000 -1.2% -32.4% Salaries & Wages 2,409,396 2,203,481 2,257,504 2,906,881 2,727,089 2,938,682 -6.2% 7.8% Benefits 1,179,187 1,175,732 1,094,637 1,330,757 1,183,893 1,229,597 -11.0% 3.9% Supplies 32,803 82,606 13,800 55,450 26,350 27,497 -52.5% 4.4% Repair & Maintenance Supplies 188,031 161,643 280,386 249,425 359,400 324,270 44.1% -9.8% Small Tools 10,737 48,077 23,325 8,750 67,710 70,895 673.8% 4.7% Technology Supplies 3,873 5,334 3,787 3,000 13,400 13,570 346.7% 1.3% Fleet Supplies 266 36 -- 1,000 1,050 0.0% 5.0% Professional Services 337,840 343,806 478,815 409,552 527,605 581,534 28.8% 10.2% Communications 38,758 34,016 36,374 28,500 31,750 33,338 11.4% 5.0% Professional Development 24,456 19,367 5,241 1,100 14,510 14,736 1219.1% 1.6% Advertising - 545 211 - 400 420 0.0% 5.0% Rentals 111,076 50,729 14,113 132,900 44,090 46,294 -66.8% 5.0% Technology Services 15,493 14,356 5,030 - 6,570 6,898 0.0% 5.0% Utilities 1,476,440 1,780,109 1,842,711 1,715,040 1,954,354 2,052,676 14.0% 5.0% Repairs & Maintenance Services 462,134 614,953 577,022 538,917 544,566 577,436 1.0% 6.0% Other Expenses 51,578 5,315 7,142 22,735 72,299 75,914 218.0% 5.0% Machinery & Equipment - - 8,401 - - - 0.0% 0.0% Total Expenditures & Transfer Out $ 6,342,068 $ 6,540,104 $ 6,648,497 $ 7,403,007 $ 7,574,986 $ 7,994,806 2.3% 5.5% NET BUDGET (6,879,345)1 (7,524,806) * Net budget equals the department's total revenues plus transfers in, less total expenditures and transfers out. 220 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures by Division Actual Budget Percent Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 2022-2023 2023-2024 Public Works Administration 583,099 551,746 602,155 710,516 739,947 794,882 22.9% 7.4% Maintenance Administration 371,685 406,685 446,096 432,527 462,032 485,761 3.6% 5.1% Development Services 329,409 - (62) 11,016 - - -100.0% - Engineering 645,598 378,574 262,197 599,491 407,502 440,849 55.4% 8.2% Facilities Maintenance 1,645,378 2,005,006 2,094,605 2,227,256 2,191,265 2,324,726 4.6% 6.1% Street Maintenance 2,766,900 3,198,093 3,243,507 3,422,201 3,774,240 3,948,589 16.4% 4.6% Department Total $ 6,342,068 $ 6,540,104 $ 6,648,497 $ 7,403,007 $ 7,574,986 $ 7,994,806 13.9% 5.5% Expenditures by Type Actual Budget Percent Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 2022-2023 2023-2024 Salaries & Wages 2,409,396 2,203,481 2,257,504 2,906,881 2,727,089 2,938,682 20.8% 7.8% Personnel Benefits 1,179,187 1,175,732 1,094,637 1,330,757 1,183,893 1,229,597 8.2% 3.9% Supplies 235,711 297,696 321,298 316,625 467,860 437,282 45.6% -6.5% Services 2,517,775 2,863,196 2,966,657 2,848,744 3,196,144 3,389,246 7.7% 6.0% Capital Outlays - - 8,401 - - - -100.0% - Department Total $ 6,342,068 $ 6,540,104 $ 6,648,497 $ 7,403,007 $ 7,574,986 $ 7,994,806 13.9% 5.5% 221 2023 - 2024 Biennial Budget City of Tukwila, Washington Salary and Benefit Details Public Works Position Description 2022 FTE 2023 FTE 2023 Budget Salaries Benefits 2024 FTE 2024 Budget Salaries Benefits Public Works Director 1 1 $ 193,260 $ 55,160 1 $ 203,652 $ 57,326 Traffic Engineer Manager 1 0 - - 0 - - Public Works Analyst 1 2 230,178 75,620 2 255,648 80,622 Admin Support Technician 1 0 - - 0 - - General Maintenance Manager 1 1 148,052 46,565 1 157,092 48,426 Admin Support Coordinator 0 1 88,548 46,042 1 93,552 47,096 Admin Support Specialist 2 2 148,464 76,199 2 160,344 78,619 Deputy Public Works Dir./City Engineer 1 1 139,764 55,449 1 154,968 58,436 Project Inspector 1 1 89,148 48,311 1 98,604 50,293 Maint & Ops Superintendent 2 2 248,100 106,761 2 261,276 109,747 Maint & Ops Foreman 2.5 2.5 252,960 132,899 2.5 266,730 136,069 Maint & Ops Specialist 5 5 408,191 168,427 5 449,496 177,190 Facilities Ops Foreman 1 1 100,584 50,406 1 105,972 51,652 Maintenance Technician 3 3 213,468 116,289 3 233,868 120,699 Grant Writer 1 0 - - 0 - - Senior Facilities Custodian 1 1 81,784 46,922 1 93,552 49,320 Facilities Custodian 5 4 284,068 123,191 4 303,408 127,631 Facilities Technician 0 0 - - 0 - - Extra Labor 91,520 26,678 91,520 27,270 Overtime 8,000 1,502 8,000 1,513 Acting Pay 1,000 183 1,000 184 Clothing Allowance - 7,290 - 7,504 Department Total 29.5 27.5 $ 2,727,089 $ 1,183,894 27.5 $ 2,938,682 $ 1,229,597 222 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Public Works (13) FUND: General RESPONSIBLE MANAGER: Hari Ponnekanti DIVISION: Administration FUND NUMBER: 000 POSITION: Public Works Director Description The function of Public Works Administration is to initiate, implement and manage the programs, staff and facilities that provide for the public health, safety and welfare through the design, construction, and maintenance of the municipal infrastructure to include streets, signals, water, sewer, storm drains, flood control, equipment, vehicles, and facilities. The Public Works Director manages these programs through the Engineering, Maintenance Administration, Development Services, and the Facility Maintenance divisions, the equipment rental fund, and the utility enterprise funds. Numerous relationships with other agencies such as Cascade Water Alliance, King County, Metropolitan Wastewater Agencies, WSDOT, the Regional Transit Authority, and the cities of Renton, SeaTac, Seattle, and Kent are required to coordinate projects and services. Budget by Revenue & Expenditure Summary Public Works - Administration Salaries & Wages 353,723 Actual 387,588 471,853 Budget 539,472 Change 8.6% Benefits 146,148 163,625 Projected Adopted Proposed Proposed Budget 5.2% Supplies 2020 2021 2022 2022 2023 2024 2022-2023 2023-2024 Building Permits 425,630 307,417 326,856 200,000 250,000 250,000 25.0% 0.0% Grant Revenues 23,603 - - - - - 0.0% 0.0% Security revenue 476,723 208,477 229,555 125,000 200,000 200,000 60.0% 0.0% Transportation Revenue 3,441 1,320 633 44,000 20,000 20,000 -54.5% 0.0% Total Revenues & Transfers In 929,397 517,214 557,973 369,000 470,000 470,000 27.4% 0.0% Salaries & Wages 353,723 366,485 387,588 471,853 496,752 539,472 5.3% 8.6% Benefits 146,148 163,625 137,100 180,781 163,416 171,962 -9.6% 5.2% Supplies 2,424 7,181 748 6,000 5,800 6,090 -3.3% 5.0% Repair & Maintenance Supplies 33 - - - - - 0.0% 0.0% Small Tools - - 17 - - - 0.0% 0.0% Technology Supplies 47 267 20 - 400 420 0.0% 5.0% Professional Services 8,625 44 65,000 40,000 44,000 46,200 10.0% 5.0% Communications 1,468 812 1,000 1,000 1,100 1,155 10.0% 5.0% Professional Development 32 135 576 300 1,480 1,554 393.3% 5.0% Advertising - - 161 - 400 420 0.0% 5.0% Rentals 8,368 8,285 6,500 6,500 7,150 7,507 10.0% 5.0% Technology Services - - 113 - 200 210 0.0% 5.0°% Repairs & Maintenance Services 12,331 4,558 1,332 2,082 18,708 19,324 798.6% 3.3% Other Expenses 49,900 355 2,000 2,000 541 568 -73.0% 5.0% Total Expenditures & Transfer Ou $ 583,099 $ 551,746 $ 602,155 $ 710,516 $ 739,947 $ 794,882 4.1% 7.4% NET BUDGET (269,947)1 (324,882) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. Public Works - Development Services Salaries & Wages 225,071 Actual - - Budget Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 1,935 - - -100.0% 0.0% Total Expenditures & Transfer Ou $ 329,409 $ Total Revenues & Transfers In - - - - - - 0.0% 0.0% Salaries & Wages 225,071 - - 9,081 - - -100.0% 0.0% Benefits 104,338 - (62) 1,935 - - -100.0% 0.0% Total Expenditures & Transfer Ou $ 329,409 $ - $ (62) $ 11,016 $ - $ - -100.0% 0.0% 223 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues Salaries $ 353,723 $ 366,485 $ 387,588 $ 471,853 $ 496,752 $ 539,472 PW013100-322100 Buildings/Structures/Equipment $ 425,630 $ 307,417 $ 326,856 $ 200,000 $ 250,000 $ 250,000 PW013100-333219 Dept Of Treasury -Cares Act 23,603 - - - - - PW013100-342400 Protective Inspection Fees 476,723 208,477 229,555 125,000 200,000 200,000 PW013100-344100 Road/Street Maint/Repair Chrgs 84 - 33 40,000 10,000 10,000 PW013100-344101 Pavement Mitigation Fees 3,358 1,320 600 4,000 10,000 10,000 PW013100-345890 Other Planning & Development - - 929 - - - Total Operating Revenues Kaiser Medical & Dental 929,397 517,214 557,973 369,000 470,000 470,000 PW013100-525097 Self -Insured Medical & Dental 69,836 85,816 48,067 92,681 50,453 50,453 Total Revenues Unemployment Compensation $ 929,397 $ 517,214 $ 557,973 $ 369,000 $ 470,000 $ 470,000 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW013100-511000 Salaries $ 353,723 $ 366,485 $ 387,588 $ 471,853 $ 496,752 $ 539,472 Total Salaries & Wages 353,723 366,485 387,588 471,853 496,752 539,472 PW013100-521000 FICA 26,346 26,464 29,063 36,070 38,002 41,270 PW013100-523000 PERS 40,409 40,303 39,728 46,139 52,129 57,178 PW013100-524000 Industrial Insurance 974 1,849 978 1,353 1,376 1,445 PW013100-524050 Paid Family & Med Leave Prem 524 543 729 666 798 863 PW013100-525000 Medical, Dental, Life, Optical 2,573 3,585 18,535 3,872 1,895 1,990 PW013100-525095 Kaiser Medical & Dental - - - - 18,764 18,764 PW013100-525097 Self -Insured Medical & Dental 69,836 85,816 48,067 92,681 50,453 50,453 PW013100-526000 Unemployment Compensation 5,486 5,064 - - - - Total Personnel Benefits 146,148 163,625 137,100 180,781 163,416 171,962 PW013100-531000 Supplies -General - - 111 5,500 - - PW013100-531001 Office Supplies 961 1,595 239 - 2,400 2,520 PW013100-531002 Printing Supplies 753 72 85 - 600 630 PW013100-531003 Operating Supplies 651 5,513 171 500 1,400 1,470 PW013100-531005 Meeting Food 59 - 77 - 600 630 PW013100-531008 Employee Appreciation Supplies - - 65 - 200 210 PW013100-531999 Other Supplies -general - - - - 600 630 PW013100-532003 Safety Supplies 33 - -- - - PW013100-535001 Equipment - - 17 1 - - - PW013100-536001 Computer peripherals 47 267 20 - 400 420 Total Supplies 2,504 7,448 785 6,000 6,200 6,510 PW013100-541000 Professional Services 8,625 - 35,000 - - - PW013100-541006 Consulting Services - -- - - - PW013100-541007 Contracted Services - - 30,000 40,000 44,000 46,200 PW013100-541012 Translation & Interpretation - 44 - - - - PW013100-542001 Telephone/Alarm/Cell Service 910 812 1,000 1,000 1,100 1,155 PW013100-542003 City Wide Internet 558 -- - - - PW013100-543001 Memberships - 100 425 - 450 472 PW013100-543002 Registrations 20 35 35- 550 578 PW013100-543003 Meals -Prof Dev related 12 - - 300 330 346 PW013100-543006 Certifications & Licenses - - 116 - 150 158 PW013100-544000 Advertising - - 161 - 400 420 PW013100-545001 Copier Rental 8,368 8,285 6,500 6,500 7,150 7,507 PW013100-546001 Software Maintenance Contract - - 113 - 200 210 224 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW013100-548000 Repair & Maint Services - - - 100 - - PW013100-548001 Repairservices - - - - 410 431 PW013100-548004 Radios/Telemetry Maint 840 720 - 650 - - PW013100-548095 Fleet Oper and Maint costs 11,491 3,838 1,332 1,332 18,298 18,893 PW013100-549000 Miscellaneous Expenses - 355 - 2,000 - - PW013100-549004 Employee Appreciation Svcs - - 2,000 - - - PW013100-549008 Settlements/Claims/Judgements 49,900 - - - - - PW013100-549999 Other Miscellaneous Expenses - - - - 541 568 Total Services & Passthrough Pmts 80,724 14,189 76,682 51,882 73,579 76,938 Total Expenditures $ 583,099 $ 551,746 $ 602,155 $ 710,516 $ 739,947 $ 794,882 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW013102-511000 Salaries $ 225,049 $ - $ - $ - $ - $ - PW013102-513000 Overtime 23 - - 9,081 - - Total Salaries & Wages 225,071 - - 9,081 - - PW013102-521000 FICA 16,973 - - 695 - - P W 013102-523000 PERS 28,969 - - 931 - - PW013102-524000 Industrial lnsurance 2,877 - (62) 59 - - PW013102-524050 Paid Family & Med Leave Prem 293 - - - - - PW013102-525000 Medical, Dental, Life, Optical 1,598 - - - - - PW013102-525097 Self -Insured Medical & Dental 53,628 - - - - - PW013102-528000 Uniform Clothing - - - 250 - - Total Personnel Benefits 104,338 - (62) 1,935 - - Total Expenditures $ 329,409 $ - $ (62) $ 11,016 $ - $ - 225 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Public Works (13) FUND: General RESPONSIBLE MANAGER: Hari Ponnekanti Description DIVISION: Maintenance Administration FUND NUMBER: 000 POSITION: Public Works Director The function of Maintenance Administration is to manage the maintenance programs and activities for equipment rental, facilities, streets, water, sewer, and surface water. This division also provides staff support and coordination with the engineering division and other City departments as well as external agencies and service providers. The Maintenance Administration Division is managed by the Maintenance Operations Manager who reports to the Director of Public Works. Budget by Revenue & Expenditure Summary Public Works- Maintenance Administation Salaries & Wages 238,364 Actual 278,925 279,954 Budget 330,816 Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 141,224 2.8% 2.9% Supplies 1,559 1,927 838 4,250 Total Revenues & Transfers In - - - - - - 0.0% 0.0% Salaries & Wages 238,364 266,507 278,925 279,954 311,750 330,816 11.4% 6.1% Benefits 127,657 130,161 143,574 133,464 137,214 141,224 2.8% 2.9% Supplies 1,559 1,927 838 4,250 4,250 4,462 0.0% 5.0% Small Tools - 641 750 750 750 787 0.0% 4.9% Technology Supplies 42 - - -- - 0.0% 0.0% Professional Senrices - 311 10,600 500 1,000 1,050 100.0% 5.0% Communications 1,184 1,292 2,500 1,000 1,500 1,575 50.0% 5.0% Professional Development 791 33 85 300 330 347 10.0% 5.2% Rentals 488 435 1,500 3,000 3,000 3,150 0.0% 5.0% Repairs & Maintenance Services 1,601 5,010 7,274 7,274 - - -100.0% 0.0% Other Expenses - 369 - 2,035 2,238 2,350 10.0% 5.0% Total Expenditures & Transfer Ou $ 371,685 $ 406,685 $ 446,096 $ 432,527 $ 462,032 $ 485,761 6.8% 5.1% NET BUDGET (462,032) (485,761) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 226 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW013101-511000 Salaries $ 238,364 $ 266,507 $ 278,925 $ 279,954 $ 311,750 $ 330,816 Total Salaries & Wages 238,364 266,507 278,925 279,954 311,750 330,816 PW013101-521000 FICA 17,761 20,013 20,919 21,401 23,849 25,307 PW013101-523000 PERS 30,565 30,913 28,590 27,411 32,715 35,063 PW013101-524000 Industrial lnsurance 3,005 1,766 687 1,015 1,032 1,084 PW013101-524050 Paid Family & Med Leave Prem 353 396 448 396 501 529 PW013101-525000 Medical, Dental, Life, Optical 1,996 2,240 1,562 2,420 1,416 1,487 PW013101-525097 Self -Insured Medical & Dental 73,976 74,834 91,368 80,821 76,656 76,656 PW013101-528001 Boot Allowance - - - - 1,045 1,097 Total Personnel Benefits 127,657 130,161 143,574 133,464 137,214 141,224 PW013101-531000 Supplies -General - - - 3,250 - - PW013101-531001 Office Supplies 674 500 598 - 3,500 3,675 PW013101-531002 Printing Supplies 232 242 35 - 250 262 PW013101-531003 Operating Supplies 653 599 205 1,000 - - PW013101-531005 Meeting Food - 381 - - 500 525 PW013101-531008 Employee Appreciation Supplies- 205 - - - - PW013101-535000 Small Tool & Minor Equipment - 641 750 750 - - PW013101-535003 Office Equipment - - - - 750 787 PW013101-536001 Computer peripherals 42 - - - - - Total Supplies 1,601 2,568 1,588 5,000 5,000 5,249 PW013101-541000 Professional Services - 121 - 500 - - PW013101-541006 Consulting Services - - 10,600 - 1,000 1,050 PW013101-541025 Employee Assistance Prg EAP - 190 - - - - PW013101-542001 Telephone/Alarm/Cell Service 1,072 1,292 2,500 1,000 1,500 1,575 PW013101-542003 City Wide Internet 112 - - - - - PW013101-543000 Professional Development 663 33 - - - - PW013101-543001 Memberships 86 - - - - - PW013101-543002 Registrations - - - - 330 347 PW013101-543003 Meals -Prof Dev related - - 66 - - - PW013101-543005 Mileage - - 19 - - - PW013101-543006 Certifications & Licenses 42 - - - - - PW013101-543999 Other Prof Dev/Travel Expenses - - - 300 - - PW013101-544000 Advertising - - 50 - - - PW013101-545001 Copier Rental 488 435 1,500 3,000 3,000 3,150 PW013101-548095 Fleet Oper and Maint costs 1,601 5,010 7,274 7,274 - - PW013101-549000 Miscellaneous Expenses - 369 - 2,035 - - PW013101-549999 Other Miscellaneous Expenses - - - - 2,238 2,350 Total Services & Passthrough Pmts 4,063 7,450 22,009 14,109 8,068 8,472 Total Expenditures $ 371,685 $ 406,685 $ 446,096 $ 432,527 $ 462,032 $ 485,761 227 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Public Works (13) FUND: General RESPONSIBLE MANAGER: Hari Ponnekanti Description DIVISION: Engineering FUND NUMBER: 000 POSITION: Public Works Director The Engineering Division function is to provide professional engineering services for planning, design, construction, maintenance, and operation of the water, sewer, surface water and transportation infrastructure. Services include coordination with adjoining agencies such as Renton, Kent, Seattle, SeaTac, Water District 125, and Valley View Sewer District, as well as with regional agencies such as King County Metro Transit and Sewer, WSDOT, Green River Basin Technical Committee, Regional Transit Authority, Puget Sound Regional Council, and the Transportation Improvement Board. Other services include assisting development permit review and monitoring of franchise utility operations in the City. The City Engineer is the licensed Professional Engineer official for the City and manages the Engineering Division. The City Engineer provides staff support to assigned Council committees and reports to the Director of Public Works. Budget by Revenue & Expenditure Summary Public Works- Enaineerin Salaries & Wages 342,809 Actual 158,361 368,803 Budget 253,572 Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 109,827 -35.3% 4.8% Supplies 4,515 8,639 3,500 7,000 Total Revenues & Transfers In - - - - - - 0.0% 0.0% Salaries & Wages 342,809 205,353 158,361 368,803 228,912 253,572 -37.9% 10.8% Benefits 134,956 126,329 56,571 162,098 104,805 109,827 -35.3% 4.8% Supplies 4,515 8,639 3,500 7,000 9,200 9,660 31.4% 5.0% Small Tools - 881 2,552 1,000 1,000 1,025 0.0% 2.5% Technology Supplies 100 1,592 - - 2,000 2,100 0.0% 5.0% Professional Services 125,767 505 10,000 28,400 31,865 33,459 12.2% 5.0% Communications 6,141 6,237 6,889 6,500 7,150 7,508 10.0% 5.0% Professional Development 22,311 10,960 3,006 500 2,700 2,835 440.0% 5.0% Advertising - 545 - - - - 0.0% 0.0% Rentals - 33 2,211 - 2,500 2,625 0.0% 5.0% Repairs & Maintenance Services 8,999 17,327 14,190 15,190 1,100 1,155 -92.8% 5.0% Other Expenses - 174 - 10,000 11,000 11,550 10.0% 5.0% Total Expenditures & Transfer Ou $ 645,598 $ 378,574 $ 262,197 $ 599,491 $ 407,502 $ 440,849 -32.0% 8.2% NET BUDGET (407,502) (440,849) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 228 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW013130-511000 Salaries $ 341,600 $ 199,693 $ 148,761 $ 368,803 $ 228,912 $ 253,572 PW013130-512000 Extra Labor - 5,660 9,600 - - - PW013130-513000 Overtime 1,209 - - - - - Total Salaries & Wages 342,809 205,353 158,361 368,803 228,912 253,572 PW013130-521000 FICA 25,797 15,744 12,115 28,192 17,512 19,398 PW013130-523000 PERS 41,403 22,897 13,497 36,004 24,022 26,876 PW013130-524000 Industrial lnsurance 3,531 2,704 1,488 5,658 2,826 2,967 PW013130-524050 Paid Family & Med Leave Prem 668 444 475 520 368 406 PW013130-525000 Medical, Dental, Life, Optical 26,408 2,647 722 2,859 995 1,045 PW013130-525097 Self -Insured Medical & Dental 36,476 81,403 27,325 87,915 58,038 58,038 PW013130-528000 Uniform Clothing - - - 950 - - PW013130-528001 Boot Allowance 673 490 950 - 1,045 1,097 Total Personnel Benefits 134,956 126,329 56,571 162,098 104,805 109,827 PW013130-531000 Supplies -General - - 1,256 7,000 - - PW013130-531001 Office Supplies 748 1,430 701 - 1,000 1,050 PW013130-531002 Printing Supplies 1,022 2,059 648 - 3,200 3,360 PW013130-531003 Operating Supplies 2,746 5,150 895 - 2,000 2,100 PW013130-531999 Other Supplies -general -- - - 3,000 3,150 PW013130-535001 Equipment- - 1,645 - - - PW013130-535003 Office Equipment - 881 907 1,000 500 525 PW013130-535999 Other Small Tool & Minor Equip - - - - 500 500 PW013130-536001 Computer peripherals 100 1,592 - - 2,000 2,100 Total Supplies 4,615 11,112 6,052 8,000 12,200 12,785 PW013130-541000 Professional Services 1,087 - 9,254 28,400 - - PW013130-541006 Consulting Services - - - - 31,240 32,802 PW013130-541007 Contracted Services 59,028 - - - - - PW013130-541008 Revenue Backed Services 65,365 396 - - - - PW013130-541016 Recruitment - - 500 - 375 394 PW013130-541026 Employee screening/testing 287 109 246 - 250 263 PW013130-542001 Telephone/Alarm/Cell Service 5,690 5,787 6,889 6,500 7,150 7,508 PW013130-542002 Postage/Shipping Costs 46 - - - - - PW013130-542003 City Wide Internet 405 450 - - - - PW013130-543000 Professional Development 18,100 - - - - - PW013130-543001 Memberships 1,000 1,845 385 - 700 735 PW013130-543002 Registrations 3,199 9,115 625 - 700 735 PW013130-543004 Airfare - - 10 - - - PW013130-543007 Hotel/Lodging - - 1,294 - 750 788 PW013130-543008 Ground Transp/Parking 12 - 692 500 550 577 PW013130-544000 Advertising - 545 - - - - PW013130-545000 Operating Rentals & Leases - 33 - - - - PW013130-545001 Copier Rental - - 2,211 - 2,500 2,625 PW013130-546001 Software Maintenance Contract - - 4,872 - 5,000 5,250 PW013130-546004 Online Services -Subscriptions - - 45 - 270 283 PW013130-548000 Repair & Maint Services - - - 1,000 - - PW013130-548001 Repair services- - - - 1,100 1,155 PW013130-548095 Fleet Operand Maint costs 8,999 17,327 14,190 14,190 - - PW013130-549000 Miscellaneous Expenses - 174 - 10,000 - - PW013130-549999 Other Miscellaneous Expenses - - - - 11,000 11,550 Total Services & Passthrough Pmts 163,218 35,781 41,212 60,590 61,585 64,665 Total Expenditures $ 645,598 $ 378,574 $ 262,197 $ 599,491 $ 407,502 $ 440,849 229 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Public Works (13) FUND: General RESPONSIBLE MANAGER: Hari Ponnekanti Description DIVISION: Facility Maintenance FUND NUMBER: 000 POSITION: Public Works Director The function of the Facility Maintenance unit is to preserve all City buildings through a preventive maintenance, repair, and operating program to provide a safe, pleasant, and productive work environment for City staff and clients. The work is located in 42 facilities including restrooms in City parks, consisting of approximately 251,733 square feet, of which 149,957 square feet is provided with custodial care. Facilities Maintenance consists of City Hall. the 6300 Building, Tukwila Community Center, the Tukwila Justice Center, a Heritage Center, Minkler Shops, the Fleet and Facilities Building, and Golf maintenance facilities, several public restrooms, and various other buildings. Budget by Revenue & Expenditure Summary Public Works - Facility Maintenance Salaries & Wages 525,787 Actual 594,660 706,474 Budget 642,020 Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 286,017 -26.1% 3.5% Supplies 1,799 16,906 3,498 3,200 Total Revenues & Transfers In - - - - - - 0.0% 0.0% Salaries & Wages 525,787 496,962 594,660 706,474 598,936 642,020 -15.2°% 7.2% Benefits 272,360 326,578 302,064 373,957 276,320 286,017 -26.1% 3.5% Supplies 1,799 16,906 3,498 3,200 3,400 3,400 6.3% 0.0% Repair & Maintenance Supplies 42,523 40,308 48,787 75,000 113,500 115,425 51.3% 1.7% Small Tools - 17,502 1,670 - 7,000 7,175 0.0% 2.5% Technology Supplies 762 486 767 - 1,000 1,050 0.0% 5.0% Professional Services 171,075 342,424 350,982 298,900 396,200 435,608 32.6% 9.9% Communications 15,340 10,591 10,935 14,000 15,400 16,170 10.0% 5.0% Professional Development - 417 55 -- - 0.0% 0.0% Rentals 100,039 39,184 3,902 100,000 7,500 7,875 -92.5% 5.0% Technology Services 7,789 14,356 - - 1,100 1,155 0.0% 5.0% Utilities 267,909 436,682 527,860 405,300 485,250 509,512 19.7% 5.0% Repairs & Maintenance Services 239,995 262,613 249,425 249,425 285,659 299,319 14.5% 4.8% Other Expenses - - - 1,000 - - -100.0% 0.0% Total Expenditures & Transfer Ou $ 1,645,378 $ 2,005,006 $ 2,094,605 $ 2,227,256 $ 2,191,265 $ 2,324,726 -1.6% 6.1% NET BUDGET (2,191,265)1 (2,324,726) Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW013300-511000 Salaries $ 524,971 $ 488,313 $ 586,514 $ 700,438 $ 590,936 $ 634,020 PW013300-512000 Extra Labor - - - 2,000 - - PW013300-513000 Overtime 816 8,649 8,147 4,036 8,000 8,000 Total Salaries & Wages 525,787 496,962 594,660 706,474 598,936 642,020 230 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW013300-521000 FICA 39,969 37,869 45,469 54,007 45,819 49,115 PW013300-523000 PERS 66,004 57,426 61,045 69,188 62,852 68,047 PW013300-524000 Industrial Insurance 17,410 16,828 15,644 23,967 17,408 18,279 PW013300-524050 Paid Family & Med Leave Prem 778 741 957 992 962 1,027 PW013300-525000 Medical, Dental, Life, Optical 16,479 5,508 21,092 5,917 3,224 3,385 PW013300-525095 Kaiser Medical & Dental - -- - 9,434 9,434 PW013300-525097 Self -Insured Medical & Dental 130,999 201,746 157,638 217,886 134,421 134,421 PW013300-526000 Unemployment Compensation - 5,425 - - - - PW013300-528000 Uniform Clothing - - - 2,000 - - PW013300-528001 Boot Allowance 721 1,035 220 - 2,200 2,310 Total Personnel Benefits 272,360 326,578 302,064 373,957 276,320 286,017 PW013300-531000 Supplies -General - - - 3,200 - - PW013300-531001 Office Supplies 958 1,499 393 - 2,500 2,500 PW013300-531002 Printing Supplies 71 99 148 - 500 500 PW013300-531003 Operating Supplies 770 15,308 2,800 - 150 150 PW013300-531004 Bent Food - - 50 - - - PW013300-531005 Meeting Food - - 107 - 250 250 PW013300-532000 Repairs & Maint Supplies 5,253 2,302 17,902 37,500 - - PW013300-532001 Repair Supplies 3,577 3,882 5,399 - 45,000 45,000 PW013300-532002 Maintenance Supplies 14,081 (6) 10,000 2,500 25,000 25,000 PW013300-532003 Safety Supplies - 2,159 1,700 - 5,000 5,000 PW013300-532007 Cleaning & Janitorial Supplies 19,612 31,970 13,787 35,000 38,500 40,425 PW013300-535000 Small Tool & Minor Equipment - 17,299 - - - - PW013300-535001 Equipment- - - - 3,500 3,500 PW013300-535002 Power Tools - 203 1,384 - 3,000 3,150 PW013300-535003 Office Equipment - - 286 - 500 525 PW013300-536001 Computer peripherals 762 486 767 - 1,000 1,050 Total Supplies 45,084 75,201 54,722 78,200 124,900 127,050 PW013300-541000 Professional Services - - 2,050 2,000 - - PW013300-541007 Contracted Services - 62,858 997 - 4,000 4,200 PW013300-541010 Inspection Services & Permits 750 - 1,015 - - - PW013300-541016 Recruitment 67 - - - - - PW013300541017 Security/Safety Svcs 6,744 6,144 - - - - PW013300-541020 Insurance -Property 163,467 273,422 346,858 296,900 391,950 431,145 PW013300-541026 Employee screening/testing 48 - 62 - 250 263 PW013300-542001 Telephone/Alarm/Cell Service 15,319 10,591 10,935 14,000 15,400 16,170 PW013300-542003 City Wide Internet 21 - - - - - PW013300-543002 Registrations - 417 55 - - - PW013300-545000 Operating Rentals & Leases - (4,840) - - - - PW013300-545001 Copier Rental 1,052 1,027 711 - - - PW013300-545003 Building Rent/Lease 98,986 42,997 - 100,000 - - PW013300-545004 Equipment Rental - - 3,190 - 7,500 7,875 PW013300-546001 Software Maintenance Contract 7,789 14,356 - - 1,100 1,155 PW013300-547000 General Utilities 4,940 2,044 - 5,000 - - PW013300-547021 Electric Utility 164,505 311,120 299,978 260,000 335,000 351,750 PW013300-547022 Natural Gas Utility 24,910 41,560 99,702 37,800 45,000 47,250 PW013300-547025 Water/Sewer Utility 45,869 48,886 48,457 75,000 75,000 78,750 PW013300-547026 Surface Water utility 27,228 33,071 79,723 27,500 30,250 31,762 PW013300-547028 Solid Waste Disposal 458 -- - - - PW013300-548000 Repair & Maint Services 109,320 31,637 48,157 - - - PW013300-548001 Repair services 59,461 78,589 111,438 - 205,000 215,250 PW013300-548002 Maintenance Services 1,694 67,597 45,405 - 45,000 47,250 PW013300-548005 Tree/Landscape Maintenance 1,886 2,464 - - - - PW013300-548006 Uniform Cleaning/Repair - 36,664 - 205,000 - - PW013300-548007 Cleaning/Janitorial Services 32,606 - - - - - PW013300-548095 Fleet Oper and Maint costs 35,028 45,662 44,425 44,425 35,659 36,819 PW013300-549000 Miscellaneous Expenses - - - 1,000 - - Total Services & Passthrough Pmts 802,147 1,106,266 1,143,159 1,068,625 1,191,109 1,269,639 Total Expenditures $ 1,645,378 $ 2,005,006 $ 2,094,605 $ 2,227,256 $ 2,191,265 $ 2,324,726 231 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Public Works (16) FUND: General RESPONSIBLE MANAGER: Hari Ponnekanti Description DIVISION: Street Maintenance FUND NUMBER: 000 POSITION: Public Works Director The function of the Street Maintenance unit is to operate and maintain the traffic control and safety devices of the transportation network which consists of 127 lane miles of commercial/industrial streets and 90 lane miles of residential streets, as well as bridges, sidewalks, street lighting, and traffic cameras. The Street Maintenance unit maintains relationships with adjoining cities, King County, and Washington State Department of Transportation. Budget by Revenue & Expenditure Summary Public Works - Street Maintenance Salaries & Wages 723,642 Actual 837,969 1,070,716 Budget 1,172,802 Percent Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Grant Revenues 4,147 45,367 225,000 335,000 225,641 - -32.6% -100.0% Total Revenues & Transfers In 4,147 45,367 225,000 335,000 225,641 - -32.6% -100.0% Salaries & Wages 723,642 868,175 837,969 1,070,716 1,090,739 1,172,802 1.9% 7.5% Benefits 393,728 429,039 455,390 478,522 502,138 520,568 4.9% 3.7% Supplies 22,507 47,954 5,217 35,000 3,700 3,885 -89.4% 5.0% Repair & Maintenance Supplies 145,475 121,335 231,600 174,425 245,900 208,845 41.0% -15.1% Small Tools 10,737 29,054 18,335 7,000 58,960 61,908 742.3% 5.0% Technology Supplies 2,922 2,990 3,000 3,000 10,000 10,000 233.3% 0.0% Fleet Supplies 266 36 -- 1,000 1,050 0.0% 5.0% Professional Services 32,373 522 42,233 41,752 54,540 65,217 30.6% 19.6% Communications 14,625 15,085 15,050 6,000 6,600 6,930 10.0% 5.0% Professional Development 1,322 7,823 1,519 - 10,000 10,000 0.0% 0.0% Rentals 2,181 2,791 - 23,400 23,940 25,137 2.3% 5.0°% Technology Services 7,704 - -- - 0.0% 0.0°% Utilities 1,208,531 1,343,427 1,314,850 1,309,740 1,469,104 1,543,164 12.2% 5.0% Repairs & Maintenance Services 199,208 325,445 304,801 264,946 239,099 257,638 -9.8% 7.8% Other Expenses 1,678 4,417 5,142 7,700 58,520 61,446 660.0% 5.0% Machinery & Equipment - - 8,401 - - - 0.0% 0.0°% Total Expenditures & Transfer Out $ 2,766,900 $ 3,198,093 $ 3,243,507 $ 3,422,201 $ 3,774,240 $ 3,948,589 10.3% 4.6% NET BUDGET (3,548,599) (3,948,589) Net budget equals the department's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues PW016100-333215 PW016100-333219 PW016200-333215 Dept of Treasury-ARPA Dept Of Treasury -Cares Act Dept of Treasury-ARPA $ - 4,147 - $ - - 45,367 $ - - 225,000 $ - - 335,000 $ 225,641 - - $ - - - Total Operating Revenues 4,147 45,367 225,000 335,000 225,641 - Total Revenues $ 4,147 $ 45,367 $ 225,000 $ 335,000 $ 225,641 $ - 232 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW016100-511000 Salaries $ 711,056 $ 812,121 $ 826,666 $ 1,070,716 $ 998,219 $ 1,080,282 PW016100-511001 Salaries -Acting Pay - - - - 1,000 1,000 PW016100-512000 Extra Labor 1,530 32,142 5,575 - 91,520 91,520 PW016100-513000 Overtime 11,057 23,911 5,728 - - - Total Salaries & Wages 723,642 868,175 837,969 1,070,716 1,090,739 1,172,802 PW016100-521000 FICA 56,727 66,735 64,623 117,555 83,442 89,719 PW016100-523000 PERS 93,905 96,474 85,424 78,423 114,461 124,303 PW016100-524000 Industrial Insurance 21,768 25,287 18,782 25,271 38,463 40,386 PW016100-524050 Paid Family & Med Leave Prem 1,089 1,274 1,355 1,132 1,753 1,876 PW016100-525000 Medical, Dental, Life, Optical 6,144 6,985 5,450 7,543 5,254 5,516 PW016100-525097 Self -Insured Medical & Dental 202,859 227,961 278,287 246,198 255,766 255,766 PW016100-526000 Unemployment Compensation 9,296 1,675 - - - - PW016100-528000 Uniform Clothing - - - 2,400 - - PW016100-528001 Boot Allowance 1,940 2,649 1,469 - 3,000 3,000 Total Personnel Benefits 393,728 429,039 455,390 478,522 502,138 520,568 PW016100-531000 Supplies -General - - 654 1,000 - - PW016100-531001 Office Supplies - - 109 - 500 525 PW016100-531002 Printing Supplies 157 469 160 - 500 525 PW016100-531003 Operating Supplies 908 1,067 - - 500 525 PW016100-531005 Meeting Food - - 77 - - - PW016100-532002 Maintenance Supplies - - 50,000 50,000 - - PW016100532003 Safety Supplies - - - - 5,000 5,250 PW016100-536003 Network Equipment - - - - 10,000 10,000 PW016200-531000 Supplies -General - - - 2,000 - - PW016200-531001 Office Supplies 791 1,167 - - 1,000 1,050 PW016200-531003 Operating Supplies 479 1,059 659 - 1,000 1,050 PW016200-531013 Training Supplies - 35 68 - 200 210 PW016200-532003 Safety Supplies - 456 548 - - - PW016200-532005 Chemicals/Fertilizers (120) - - - - - PW016200-535001 Equipment - 417 - - - - PW016200-536001 Computer peripherals - 405 3,000 3,000 - - PW016300-531003 Operating Supplies 13,088 22,759 341 - - - PW016300-532000 Repairs & Maint Supplies - 3,009 121 24,000 - - PW016300-532001 Repair Supplies - - 290 - 26,400 27,720 PW016300-532002 Maintenance Supplies 603 - 11,386 - - - PW016300-532003 Safety Supplies - 1,997 445 - - - PW016300-532007 Cleaning & Janitorial Supplies 118 - 6,516 - - - PW016300-535000 Small Tool & Minor Equipment - 1,770 13,710 4,000 - - PW016300-535001 Equipment - - 95 - - - PW016300-535002 Power Tools - - 1,002 - 5,960 6,258 PW016300-535003 Office Equipment - - 193 - - - PW016300-535004 Traffic Control Devices/Tools 3,636 - - - 3,500 3,675 PW016300-537001 Fuel - 36 - - 1,000 1,050 PW016500-532001 Repair Supplies - 3,249 - - - - PW016610-531003 Operating Supplies - 1,065 - - - - PW016610-532002 Maintenance Supplies - 483 -- 10,000 10,500 PW016630-531003 Operating Supplies - 18,220 - - - - PW016630-532000 Repairs & Maint Supplies 55,333 - 15,201 25,000 - - PW016630-532001 Repair Supplies - - 9,799 - 40,000 42,000 PW016630-532002 Maintenance Supplies (2,508) - - - - - PW016630-535000 Small Tool & Minor Equipment 333 438 500 500 - - PW016630-535001 Equipment - - - - 2,000 2,100 PW016640-532000 Repairs & Maint Supplies - 50,500 763 - - - PW016640-532001 Repair Supplies 55,995 37 26,347 62,425 10,000 10,500 PW016640-532002 Maintenance Supplies 2,581 31,062 30,386 - 90,000 42,000 PW016640-532007 Cleaning & Janitorial Supplies 31 273 - - - - PW016640-535000 Small Tool & Minor Equipment - 381 - - - - PW016640-535001 Equipment 1,500 - 2,500 2,500 2,500 2,625 PW016640-535002 Power Tools 576 - - - - - PW016640-535004 Traffic Control Devices/Tools 3,537 25,669 115 - 45,000 47,250 233 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW016640-536001 Computer peripherals - 26 - - - - PW016660-532002 Maintenance Supplies 18,751 16,042 58,278 10,000 10,000 10,500 PW016670-531000 Supplies -General - - - 7,000 - - PW016670-531001 Office Supplies - - (12) - - - PW016670-531003 Operating Supplies 7,084 560 2,500 - - - PW016670-532002 Maintenance Supplies 181 7,319 8,943 - 7,000 10,500 PW016670-532003 Safety Supplies 43 1,050 - - - - PW016670-532004 Irrigation Supplies - 523 405 - 10,000 10,500 PW016670-532005 Chemicals/Fertilizers 5,798 1,000 2,593 - - - PW016670-532006 Trees/Landscape Supplies 6,122 1,470 8,584 3,000 10,000 10,500 PW016670-532007 Cleaning & Janitorial Supplies 138 1,133 158 - - - PW016670-535000 Small Tool & Minor Equipment 1,156 379 220 - - - PW016670-537001 Fuel 266 - - - - - PW016800-531000 Supplies -General - - 458 25,000 - - PW016800-531002 Printing Supplies - - 8 - - - PW016800-531003 Operating Supplies - 1,553 195 - - - PW016800-532002 Maintenance Supplies 2,409 1,612 836 - 27,500 28,875 PW016800-532007 Cleaning & Janitorial Supplies - 119 - - - - PW016800-536001 Computer peripherals 2,922 - - - - - PW016800-536003 Network Equipment - 2,559 - - - - Total Supplies 181,907 201,368 258,152 219,425 319,560 285,688 PW016100-543001 Memberships 526 425 - - - - PW016100-543006 Certifications & Licenses - - - - 10,000 10,000 PW016100-549999 Other Miscellaneous Expenses - - - - 55,000 57,750 PW016200-541000 Professional Services - - - 600 - - PW016200-541007 Contracted Services - - - - 660 693 PW016200-541026 Employee screening/testing 544 522 500 700 770 808 PW016200-541030 Insurance -Liability 29,731 - 41,178 39,752 53,000 63,600 PW016200-542001 Telephone/Alarm/Cell Service 13,678 15,085 15,050 6,000 6,600 6,930 PW016200-542002 Postage/Shipping Costs (10) - - - - - PW016200-543000 Professional Development - 70 - - - - PW016200-543001 Memberships - 680 - - - - PW016200-543002 Registrations - 442 - - - - PW016200-543005 Mileage 36 - 119 - - - PW016200-543006 Certifications & Licenses 760 6,206 600 - - - PW016200-543009 Tuition/Coaching/Trainer - - 800 - - - PW016200-546001 Software Maintenance Contract 7,704 - - - - - PW016200-548000 Repair & Maint Services - - 500 500 - - PW016200-548001 Repair services - - - - 550 578 PW016200-548095 Fleet Oper and Maint costs 162,080 303,005 250,846 250,846 201,349 218,000 PW016200-549000 Miscellaneous Expenses - 44 4,500 4,500 - - PW016200-549010 Business Meals (non Prof Dev) 1,046 3,843 361 3,200 3,520 3,696 PW016300-541000 Professional Services - - - 100 - - PW016300-545004 Equipment Rental 764 858 - 3,400 3,940 4,137 PW016300-547000 General Utilities 90 42 65 100 - - PW016300-547026 Surface Water utility 839,438 859,661 902,644 899,640 989,604 1,039,084 PW016300-547028 Solid Waste Disposal - 831 10,000 10,000 11,000 11,550 PW016300-548000 Repair & Maint Services - 360 - 100 - - PW016500-548001 Repair services 8,520 5,575 10,000 10,000 25,000 26,250 PW016610-545004 Equipment Rental - 1,933 - - - - PW016610-548001 Repair services - - - - 10,000 10,500 PW016630-541000 Professional Services - - 500 500 - - PW016630-547021 Electric Utility 236,492 305,657 283,273 275,000 302,500 317,625 PW016630-547022 Natural Gas Utility 690 - 1,000 1,000 - - PW016630-548000 Repair & Maint Services 390 - 6,658 - - - PW016630-549013 Utility One -Call Service 557 529 281 - - - PW016640-541000 Professional Services - - - 100 - - PW016640-541007 Contracted Services 1,873 - - - 110 116 PW016640-542001 Telephone/Alarm/Cell Service 880 - - - - - PW016640-542002 Postage/Shipping Costs 77 - - - - - PW016640-545004 Equipment Rental 1,417 - - 20,000 20,000 21,000 PW016640-547021 Electric Utility 72,697 90,786 77,868 84,000 95,000 99,750 PW016640-548000 Repair & Maint Seances 25,859 - - - - - PW016640-548001 Repair services - 16,504 11,743 - - - PW016660-549010 Business Meals (non Prof Dev) 72 - - - - - 234 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW016670-541000 Professional Services - - 55 - - - PW016670-541010 Inspection Services & Permits 225 - - - - - PW016670-547025 Water/Sewer Utility 11,236 14,188 19,932 30,000 30,000 31,500 PW016670-547028 Solid Waste Disposal 15,762 23,820 10,068- 30,000 31,500 PW016670-548001 Repair services - - 54 - - - PW016670-548005 Tree/Landscape Maintenance 2,063 - - - - - PW016670-549007 Excise Taxes & Other Assessmnt 4 1 - - - - PW016700-547025 Water/Sewer Utility 32,127 48,442 10,000 10,000 11,000 12,155 PW016800-548000 Repair & Maint Services - - 12,500 1,500 - - PW016800-548002 Maintenance Services 297 - 12,500 2,000 2,200 2,310 Total Services & Passthrough Pmts 1,467,623 1,699,510 1,683,595 1,653,538 1,861,803 1,969,532 PW016640-564000 Machinery & Equipment- - 8,401 - - - Total Capital Expenditures - - 8,401 - - - Total Expenditures $ 2,766,900 $ 3,198,093 $ 3,243,507 $ 3,422,201 $ 3,774,240 $ 3,948,589 235 2023 - 2024 Biennial Budget City of Tukwila, Washington This page intentionally left blank 236 2023 - 2024 Biennial Budget City of Tukwila, Washington Administrative Services Deputy City Administrator (1) Deputy Director & Chief People Officer (1) Senior Human Resources Analyst (1) Human Resources Analyst/Civil Servie Examiner (1) Human Resource Technician (1) Community Engagement Manager (1) Web Communications (1) Design Communications (1) Human Services Coordinator (1) Human Services Specialist (1) Governance Manager &City Clerk (1) Deputy City Clerk (1) Admin Support Coordinators (3) Deputy Director & Chief Technology Officer (1) Technology Integration Manager (1 IT Systems Engineer (1) Systems Administrator (1) Info Systems Project Analyst (1) GIS Coordinator (1) HTelecommunications Analyst (1) Technology Operations Supervisor (1) Info Technology Specialist (1) 237 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Administrative Services (04) FUND: General RESPONSIBLE MANAGER: Rachel Bianchi Description FUND NUMBER: 000 POSITION: Deputy City Administrator The Administrative Services department contains the following divisions: Community Services & Engagement, Human Resources, the City Clerk's Office, Technology and Innovation Services, and the Equity and Social Justice Commission. The department supports the work of other City departments in these efforts and leads inter -departmental efforts on a variety of special issues and projects, including implementation of the City's Equity Policy. 2021-2022 Accomplishments • Distributed an unprecedented amount of rent and utility assistance to the Tukwila community, stabilizing housing for hundreds of community members during the global pandemic. Strategic Plan Goals 1, 2, 3, 5. • Updated members of the community and internal City organization by providing timely, relevant and accessible communications about the pandemic, the City's response, and available resources. Strategic Plan Goals 1, 2, 3, 5. • Opened Tukwila's new headquarters Fire Station 52, successfully completing a key milestone in the City's Public Safety Plan. Strategic Plan Goals 1, 2, 3, 4, 5. • Transformed the Community Connectors program into the Tukwila Community Leadership Initiative, utilizing community members to lead the development of the Initiative. Strategic Plan Goals 1, 2, 3, 5. • Ongoing implementation of the Equity Policy, including support of the Equity Policy Implementation Committee (EPIC), initiating a new equity toolkit and equitable outreach guide, and providing ongoing training for City staff, elected officials, and Board and Commission members. Strategic Plan Goals 1, 2, 3, 5. • Increased collaboration across the City of Tukwila through the usage of Office 365 collaboration applications. Strategic Goal 4. • Implemented technology to successfully deploy hybrid Teams meetings across the city, including in Council and PD to support court sessions and jury trials. Strategic Goal 4. • Security enhancement of Panic buttons installed at City Hall, 6300, and Community Center & Installed 16 Panic Buttons at the Justice Center. Strategic Goal4, 5. • Supported multiple technology moves of new Fire Station, Justice Center, and Fleet/Facility building on schedule and within budget. Strategic Goal 4, 5. • Identified and implemented Budgeting forecasting tool for community outreach. Strategic Goal 5. • Expanded availability of Kiosks for public use in Department of Community Development and Finance. Strategic Goal 4, 5. • Deployed surplus laptops to Parks and Recreation to assist families displaced by an apartment fire. Strategic Goal 2. • Initiate 3 phased approach to visibility of As-builts on map viewer and in Laserfiche for staff and eventually contractors and public consumption. Strategic Goal 4. 238 2023 - 2024 Biennial Budget City of Tukwila, Washington • Complete upgrades and expanded use of multiple systems ensuring software is updated to supported versions including Financials, Asset Management, GIS, HR systems, Door Access Security systems. Strategic Goal 4. • Up -graded GIS environment. Leveraged GIS to visualize the Digital Divide. Parks is using data in Microsoft PowerBi. Public Works is using arcPro to edit data. Conducted POC with new cost attainable satellite GPS receiver for ARCGIS field maps and existing staff provisioned cell phones and iPads, enabling the ability to capture location with centimeter to submeter accuracy. Strategic Goal 1, 4. • Telecom Franchise Analyst developed Franchise program management with goal of driving down cost for residents and increase of service availability. Franchise 101 presentation to Council, and Small Cell ordinance adopted by Council. Design of small cell pole completed, coordinating with PW/DCD and pole manufacturers. Continuing to monitor existing franchise agreements and assist in renewal when needed. Strategic Goal 3, 4. • Per Audit Results, the City's spend on telecommunications is at or better than industry average. Strategic Goal 4. • Developed new IT contract addendums that include provisions for security and availability. Strategic Goal 1, 4. • Supporting employees and managers in navigating pandemic -related personnel and organizational issues. Strategic Goal 4. • Implementation of improved hiring practices have resulted in new, highly qualified staff that better reflect the Tukwila community. Strategic Goal 4. • Deployment of new city-wide annual performance review system. Strategic Goal 4. • Provided direction and oversight to inventory and digitize Fire Department records in preparation for transfer of fire services to a Regional Fire Authority. Strategic Goal 1, 2 & 4. • Developed an electronic repository for digital images of Public Works As -Built Drawings that includes integration with a GIS mapping tool. Awarded a grant from the State Archives to digitize and microfilm additional paper drawings of these essential records. Strategic Goal 1, 2 & 4. • Provided a presentation to the City's elected officials as per by the Open Government Trainings Act (required every four years and/or within 90 days of the election of new officials) Strategic Goal 1, 2 & 4. • Project management for relocation of the City's off-site Records Center to a City facility, resulting in an annual savings of $105,000. Strategic Goal 1, 2 & 4. 2023-2024 Outcome Goals • Supporting vulnerable community members — as they continue to recover from effects of the pandemic — with rent and utility assistance; leveraging partnerships to ensure basic needs are met in the Tukwila community. Strategic Plan Goals 1, 2, 3, 5. • Successful implementation of the Tukwila Community Leadership Initiative (TCLI). Strategic Plan Goals 2, 3, 5. • Continued implementation of the City's adopted Equity Policy, facilitation of the Equity Policy Implementation Committee (EPIC) and supporting the Equity and Social Justice Commission. Strategic Plan Goals 1, 2, 3, 4, 5. • As -built Project on schedule to provide improved access and visibility to utility assets. Strategic Goal 1, 4. • Enhanced adoption of GIS processes and tools throughout the city to manage critical data and inform public. Strategic Goal 1, 4. 239 2023 - 2024 Biennial Budget City of Tukwila, Washington • Highly enabled and effective end users realized through provision of technology training opportunities at all levels of the city. Strategic Goal 1, 4. • Support Data Analytic efforts throughout the city by providing tools, training, and assistance to build a cohesive Analytics program. Strategic Goal 4. • Mature technology risk posture by enhancing security controls. Strategic Goal 4. • Continue to implement IT Service Management to efficiently deliver support and services to departments and users. Strategic Goal 4. • Ensure Staff have appropriate and cost-effective tools to effectively provide service. Strategic Goal 4. • Modernizing the City's personnel and administrative policies and providing risk mitigation through effective and consistent application of policies. Strategic Goals 4,5. • Provie timely, relevant human resources -related information for all employees and the general public. Strategic Goal 4. • Ongoing review of policies and practice to ensure the City is meeting the Equity Policy goals as it relates to recruitment, retention, and other personnel matters. Strategic Goals 3, 4. • Facilitate digitization of records for new departmental projects (Public Works and Fire). Strategic Goal 1, 2 & 4. • Provide risk mitigation through effective records management, public records disclosure, and policy guidance. Strategic Goals 4 & 5 • Go live with the City's on-line archive of historical documents. Strategic Goals 2 & 5. 2023-2024 Indicators of Success • Provide housing stabilization to Tukwila's most vulnerable community members. Strategic Plan Goals 1, 2, 3, 5. • Implementation of the Equity Policy improves understanding of outcomes, leading to more equitable policy decisions. Strategic Plan Goals 1, 2, 3, 4, 5. • The Tukwila Community Leadership Initiative results in broader community participation in City government, such as Council meetings, boards and commissions, and other City -related programs. Strategic Plan Goals 1, 2, 3, 5. • Meet Service Level Agreements 90% of the time. Strategic Goal 4. • IT Risk Posture is aligned to industry standards. Strategic Goal 4. • Fully utilize tools deployed internally and public facing (externally) as part of GIS expansion by providing training and knowledge base. Strategic Goal 4. • Enhanced visibility of outcomes of city provided services through data analytics. Strategic Goal 4. • Obtain the goal of zero unplanned downtime for two years. Strategic Goal 4. • Protecting the City from claims and litigation and creating trust in the city's workforce through the consistent application of laws, rules, regulations, and policies. Strategic Goal 4. • Improved human resources internal and external webpages to provide current, relevant, and accessible information to internal employees and external stakeholders. Strategic Goal 4. • Continue modernization of human resources functions, including digitization of personnel and other related files. Strategic Goal 4. • Content available online in the City's Digital Records Center for As -Built Drawings and Fire Marshal's Office records. Strategic Goal 1, 2 & 4. • Continued stewardship of the City against claims and litigation due to strict adherence to public records laws. Strategic Goals 4 & 5 240 2023 - 2024 Biennial Budget City of Tukwila, Washington • Promote Tukwila's history through social media and newsletter articles, while providing essential protection through electronic redundancy. Strategic Goals 2 & 5. Program Change Discussion Administrative Services had few changes from the previous biennium. Most reductions that occurred in the last biennium remain in place. The former Community Connectors Program, renamed the Tukwila Community Leadership Initiative, cut during the last biennium, has been restored through Federal American Rescue Plan Act (ARPA) funds. The City Clerk's extra labor position that provides assistance on public records requests, also cut during the previous biennium, is restored here due to the additional workload anticipated in public records with Fire and EMS services being contracted to the Puget Sound Regional Fire Authority. The Human Resources Director position in the previous biennium was changed to a Deputy Director & Chief People Officer. Additionally, funds from recaptured sales tax associated with House Bill 1406 for rental assistance are reflected in the Department's budget for the first time, along with associated expenses. ARPA funds allocated in 2022 for rental assistance that were unspent are allocated for 2023 in the event that low-income Tukwila community members continue to see COVID- related wage loss and need rent and utility assistance. There is also $150,000 in one-time funds allocated in 2023 in professional services for a non -represented employees compensation study which had originally been budgeted in 2020 and was eliminated due to COVID related revenue losses. Department Detail Program Descriptions The following programs are budgeted in Administrative Services: PROGRAM NAME PROGRAM DESCRIPTION Emergency Preparation Response Emergency training' continuity of operations plans, developing backup systems. Projects & Capital Impr Mgmnt Planning and executing community infrastructure investment Community Investment Providing Tukwila community members with resources to improve quality of life and access to opportunities. Equity Implementation of City Equity policy, support for EPIC (Equity Policy Implementation Committee), equity training and regional/national partnerships with and memberships in equity -focused organizations. Governmental Affairs & Regional Issues Liaise with other government and regional entities. Includes travel and registrations to regional, state, and national boards Public Safety Plan Provide reporting, issue debt specific to the voter -approved public safety plan Administration General functions for standard operations of the department, including purchasing, timecards, budget development and oversight, culture and internal communications, recruiting and hiring, employee supervision and performance evaluations. Business Application Services Business application which includes financial, asset management (fleet, facilities, parks, and city infrastructure e.g., water, sewer, surface water and street), human resources support 241 2023 - 2024 Biennial Budget City of Tukwila, Washington Business System Management & Support Maintaining and supporting enterprise application relational databases to ensure integrity of application data Civil Service Recruit & Hiring Recruitment, testing and hiring for Police and Fire Communications & Community Engagement Fosters more inclusive public participation and relationship building. Council Agenda/Meeting Functions Administration, agenda production, agenda review and long-term planning, meeting facilitation, minutes, legislative history Cyber Secrty/Busnss Continuity Application of technologies, processes, and controls to protect City systems, networks, programs, devices, and data from cyber -attacks. Restore technology services to maintain critical city services in the event of a natural disaster or cyber security attack. Data Analytics Provide quantitative management data of delivered city services by organizing, managing, and extracting insights from diverse systems and data sets. Proactively inform staff if services are not meeting expected service levels. End -User Infrastructure Svcs End-user hardware services: laptops, desk phones, PC, point of sale, first responder (rugged tablets and cameras). GIS Includes staff time and consultant services to maintain the geographic information system (GIS) data necessary for customer inquiries, daily operations, and infrastructure maintenance. Ordinance, Resolution & TMC Dev Legislation creation and review, amending and repealing documents, ongoing TMC development, and significant department -led code changes. Policy Development/ Compliance Duties related to the development of Human Resources policies as well as ensuring compliance. Recruiting and Hiring This program is tasked with finding, attracting, evaluating, and hiring top talent. Recruitment for non -Police and Fire. Includes lifecycle of recruitment from vacancy to onboarding. Benefit Plan Management Managing health, retirement, and other benefits. Claims processing Boards/Commissions/ Committees Staffing, participating and other support for the successful development and administration of Board and Commission recruitment, trainings, and meetings. Also includes assisting with appointments and monitoring terms of appointment and training requirements. Receive applications and compiles memo for Mayor, schedule interviews, as requested, maintains a roster with all appointees and expiration dates, send memos for approved appointment for city council agenda, issue press releases, send thank you, regrets and/or congratulations letters to residents Classification & Compensation Job descriptions, rep, and non -rep Digital Records Center Growth and development of system, microfilming and digitization, importing new record series, GET -IT, policies, training, new initiatives, maintenance costs professional development.? Emergency Application Services Emergency service (Fire and Police) application support. Health &Safety Accident prevention plan, safety plan. Employee injury/illness reports. Training related to health and safety. Labor & Employee Relations Contract/collective bargaining negotiations. Complaints, grievances, investigations, and contract interpretation. 242 2023 - 2024 Biennial Budget City of Tukwila, Washington Mandatory Training Trainings required by Federal, State, Local laws and/or City of Tukwila organizational policy. Network Infrastructure Srvcs Network design and support, maintenance. Professional Development & Training Development of operational and strategic knowledge and skills to support staff development and better outcomes for the community and organization. Essential Public Services Preparation of correspondence, memos, presentations. Oversight of scheduling for Mayor and City Administrator Mobility Services Cell phones, in -car wireless, virtual private networks, iPads, IoT (internet of things connected smart devices). Public Record Req & Record Mgt Adherence to public records laws. Service Desk Tier 1/2 support and triage (Basic IT support and Training).? Advanced Troubleshooting, Device Provisioning and Service Fulfilments. 243 2023 - 2024 Biennial Budget City of Tukwila, Washington Budget by Program Program Description Tier Legally Reuired (Y/N) Type of Program FTE 2023 Budget FTE 2024 Budget %Change 2023 - 2024 Emergency Prep & Response 1 Y - Federal/State Governance 0.174 28,330 0.174 30,030 6.00% Projects & Capital lmpr Mgmnt 1 N - Best Practice Community 0.050 12,943 0.050 13,589 4.99% Community Investment 1 N - Best Practice Community 1.640 1,000,057 1.580 868,428 -13.16% Equity 1 Y - Ordinance/Resolution Community 0.580 113,424 0.580 119,056 4.97% Govemmental & Region! Affairs 1 Y - Federal/State Community 0.250 48,525 0.250 50,901 4.90% Public Safety Plan 1 Y - City Code Govemance 0.020 5,177 0.020 5,435 4.98% 1 -Total 2.714 1,208,456 2.654 1,087,440 -10.01% Administration 2 Y - Federal/State Govemance 2.094 435,794 2.094 454,633 4.32% Business Application Services 2 Y - Federal/State Govemance 0.280 107,157 0.280 109,548 2.23% Business System Mngmnt & Spprt 2 Y - Federal/State Govemance 0.580 171,050 0.580 176,922 3.43% Civil Service Recruit & Hiring 2 Y - Federal/State Governance 0.680 147,598 0.680 158,249 7.22% Communications & Cmmnty Engmnt 2 N - Best Practice Community 2.620 466,227 2.670 495,708 6.32% Council Agenda/Meeting Functns 2 Y - Federal/State Govemance 0.790 116,656 0.790 122,517 5.02% Cyber Secrty/Busnss Continuity 2 N - Best Practice Governance 0.890 183,150 0.890 190,923 4.24% Data Analytics 2 N - Best Practice Govemance 0.152 31,101 0.152 32,539 4.62% End -User Infrastructure Svcs 2 Y - Federal/State Govemance 0.640 518,451 0.640 524,987 1.26% GIS 2 Y - City Code Governance 0.273 75,384 0.273 83,457 10.71% Ordinance, Resolution&TMC Dev 2 Y - Federal/State Governance 0.390 52,018 0.390 54,395 4.57% Policy Development/Compliance 2 Y - Federal/State Govemance 0.290 53,459 0.290 57,578 7.70% Recruiting and Hiring 2 Y - City Code Governance 0.840 147,625 0.840 157,801 6.89% 2 -Total 10.519 2,505,671 10.569 2,619,255 4.53% Benefit Plan Management 3 Y - Federal/State Governance 0.400 85,738 0.400 91,047 6.19% Boards/Commissions/Committees 3 Y- City Code Govemance 0.180 33,084 0.290 45,383 37.18% Classification & Compensation 3 Y - Ordinance/Resolution Govemance 0.220 191,837 0.220 44,915 -76.59% Digital Records Center 3 Y - Federal/State Govemance 0.970 176,300 0.970 182,968 3.78% Emergency Application Services 3 N - Best Practice Governance 0.192 30,420 0.192 31,921 4.93% Health & Safety 3 Y - Federal/State Governance 0.270 93,158 0.270 96,912 4.03% Labor & Employee Relations 3 Y - Federal/State Governance 0.440 90,505 0.440 96,626 6.76% Mandatory Training 3 Y - Federal/State Govemance 0.010 2,589 0.010 2,718 4.98% Network Infrastructure Srvcs 3 N - Best Practice Govemance 0.490 192,340 0.490 196,988 2.42% Professional Dev &Training 3 Y - Ordinance/Resolution Governance 0.020 5,177 0.020 5,435 4.98% 3 -Total 3.192 901,147 3.302 794,914 -11.79% Essential Public Services 4 N - Best Practice Govemance 0.440 216,692 0.440 220,251 1.64% Mobility Services 4 N - Best Practice Governance 0.400 61,165 0.400 66,235 8.29% Public Record Req & Record Mgt 4 Y - Federal/State Community 2.652 448,120 2.552 456,703 1.92% Service Desk 4 N - Best Practice Govemance 2.123 335,243 2.123 356,826 6.44% 4 -Total 5.615 1,061,220 5.515 1,100,015 3.66% Grand Total 22.040 5,676,494 22.040 5,601,624 -1.32% Programs by Tier Programs are scored amongst four tiers with Tier 1 being the most directly connected and supportive of the City's strategic goals. Programs identified by Administrative Services fall into all four tiers with 65% of the budget allocated to the top two tiers. 244 2023 - 2024 Biennial Budget City of Tukwila, Washington Tier 1 Tier 2 Tier 3 Tier 4 Programs by Tier $1,208 $1,087 $2 $901 $795 $1,061 $1,100 ,506 $2,619 $0 $500 $1,000 $1,500 $2,000 $2,500 $3,000 Thousands 2023 Budget ■ 2024 Budget Performance Measures PROGRAM PERFORMANCE MEASURE 2021 Actual 2022 Actual 2023 -COUNCIL 2024 Target GOAL Public Record Req & Record Mgt Public Records Requests take less than 30 calendar days to fulfill. 71 % 71 % Strategic Goal 4 Public Record Req & Record Mgt Contracts submitted by staff fully executed within 7 business days 88% ° 99/0 Strategic Goal 4 Digital Records Center Public Records Requests provided through links to the Digital Records Center within 5 business days of receipt 24% 25% Strategic Goal 4 Council Agenda/Meeting Functions Council and Committee Meeting agenda packets produced and distributed by 12pm on Fridays ° 100% ° 100% 100% Strategic Goal 4 Community Investment Qualified families seeking rental assistance are also referred to utility assistance programs on an annual basis. 100% 100% 100% Strategic Goal 2 E uit q y Priorities implemented by the Equity Policy Implementation Committee (EPIC). 3 4 3 Strategic Goal 2 Communications & Community Engagement Hazelnut newsletters published annually. 6 6 6 Strategic Goal 5 245 2023 - 2024 Biennial Budget City of Tukwila, Washington Communications & Community Engagement Social media posts made annually. 211 221 200 Strategic Goal 5 Civil Service Recruit & Hiring Eligibility lists confirmed by Civil Service Commission within one (1) month. * Benefits 100% Strategic Goal 4 Benefit Plan Management Employee benefit questions referred to Alliant, the City's new healthcare broker. * * 100% Strategic Goal 4 Recruiting andStrategic Hiring Successful candidates receive a job offer within one (1) day of hiring manager notifying Human Resources. * * 100% Goal 4 Service Desk Meet Service Level Agreements 90.41% 91.36% 90% Strategic Goal 4 Cyber Security Business Continuity Align IT risk posture to industry standards by implement 100% of applicable security controls by 2024 * * End of 2024 Strategic Goal 4 Business System Management & Support Reduce unplanned system downtime by initiating RCAs within 48hrs of resolution of 100% applicable major outages. * * End of 2024 Strategic Goal 4 Budget by Revenue & Expenditure Summary Administrative Services Salaries & Wages 2,275,505 Actual 2,423,242 2,461,571 Budget 2,706,138 Percent Change 6.7% Benefits 942,304 Projected Adopted Proposed Proposed Budget -1.5% 2020 2021 2022 2022 2023 2024 2022-2023 2023-2024 Sales Taxes -Retail $ 125,366 $ 165,247 $ 168,000 $ 100,000 $ 128,000 $ 128,000 28.0% 0.0% Grant Revenues 126,075 128,970 387,670 835,000 210,000 75,000 -74.9% -64.3% General Government Revenue 40 438 34 100 - - -100.0% 0.0% Plan Check and Review fees 438 698 -- 660.0% - - 0.0% 0.0% Total Revenues & Transfers In 251,919 295,353 555,704 935,100 338,000 203,000 -63.9% -39.9% Salaries & Wages 2,275,505 2,279,095 2,423,242 2,461,571 2,536,960 2,706,138 3.1% 6.7% Benefits 942,304 913,442 926,654 947,001 932,896 967,600 -1.5% 3.7% Supplies 16,130 25,058 40,064 68,729 43,908 43,908 -36.1% 0.0% Repair & Maintenance Supplies 103 - 66 1,000 1,000 1,000 0.0% 0.0% Small Tools 21,613 - 632 - - - 0.0% 0.0% Technology Supplies 24,053 38,509 7,385 10,000 76,000 76,000 660.0% 0.0% Professional Services 612,149 851,993 1,355,482 1,503,152 761,070 617,070 -49.4% -18.9% Communications 253,391 226,376 311,980 233,529 238,973 238,973 2.3% 0.0% Professional Development 177,464 74,915 55,618 21,500 78,300 78,300 264.2% 0.0% Advertising 8,950 5,976 6,400 19,450 35,950 35,950 84.8% 0.0% Rentals 169,552 167,947 172,159 167,600 168,380 168,380 0.5% 0.0% Technology Services 235,941 365,109 174,623 78,000 425,960 425,960 446.1% 0.0% Repairs & Maintenance Services 4,150 22,190 138,347 43,404 7,597 7,844 -82.5% 3.3% Other Expenses 9,323 (62,795) 230,708 30,631 279,500 144,500 812.5% -48.3% Machinery & Equipment - 99,300 83,000 283,000 90,000 90,000 -68.2% 0.0% Total Expenditures & Transfer Out $ 4,750,627 $ 5,007,114 $ 5,926,361 $ 5,868,567 $ 5,676,494 $ 5,601,624 -3.3% -1.3% NET BUDGET (5,338,494)1 (5,398,624) * Net budget equals the department's total revenues plus transfers in, less total expenditures and transfers out. 246 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures by Division Actual Budget Percent Change 2020 2021 Projected Adopted Proposed Proposed 2022-2023 2023-2024 Salaries & Wages 2020 2021 2022 2022 2023 2024 2022-2023 2023-2024 Admin Svcs -Administration 216,822 229,950 245,860 247,389 258,857 271,770 5.3% 5.0% Human Resources 690,657 740,046 783,737 857,894 995,102 897,569 27.0% -9.8% Community Services & Engagemnt 1,189,603 1,393,884 1,778,661 1,765,532 1,550,019 1,449,308 -12.9% -6.5% Equity and Social Justice Comm 4,700 2,800 326 4,800 4,800 4,800 1374.2% 0.0% City Clerk 752,440 776,699 876,503 854,736 970,183 1,006,614 10.7% 3.8% Technology & Innovation Svcs 1,896,405 1,863,736 2,241,275 2,138,216 1,897,534 1,971,562 -15.3% 3.9% Department Total $ 4,750,627 $ 5,007,114 $ 5,926,361 $ 5,868,567 $ 5,676,494 $ 5,601,624 -4.2% -1.3% Expenditures by Type Actual Budget Percent Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 2022-2023 2023-2024 Salaries & Wages 2,275,505 2,279,095 2,423,242 2,461,571 2,536,960 2,706,138 4.7% 6.7% Personnel Benefits 942,304 913,442 926,654 947,001 932,896 967,600 0.7% 3.7% Supplies 61,899 63,567 48,147 79,729 120,908 120,908 151.1% 0.0% Services 1,470,921 1,651,711 2,445,318 2,097,266 1,995,730 1,716,977 -18.4% -14.0% Capital Outlays - 99,300 83,000 283,000 90,000 90,000 8.4% 0.0% Department Total $ 4,750,627 $ 5,007,114 $ 5,926,361 $ 5,868,567 $ 5,676,494 $ 5,601,624 -4.2% -1.3% 247 2023 - 2024 Biennial Budget City of Tukwila, Washington Salary & Benefit Details Administrative Services Position Description 2022 FTE 2023 FTE 2023 Budget Salaries Benefits 2024 FTE 2024 Budget Salaries Benefits Deputy City Adninistrator 1 1 $ 193,260 $ 65,597 1 $ 203,952 $ 67,818 Human Resources Director 1 0 - - 0 - - Chief People Officer 0 1 129,623 53,815 1 143,135 56,482 Senior Human Resources Analyst 0 1 114,416 32,395 1 125,628 34,615 Human Resources Analyst 2 1 109,920 47,308 1 123,036 49,872 Human Resources Technician 1 1 84,438 26,837 1 90,396 28,053 Community Engagement Manager 1 1 135,732 52,141 1 143,964 53,840 Program Coordinator 1 1 124,200 34,150 1 130,788 35,537 Admin Support Coordinator 5 5 440,730 195,548 5 467,160 201,077 Admin Support Specialist 1 1 76,068 25,246 1 80,172 26,120 City Clerk 1 1 148,860 49,406 1 156,768 51,060 Deputy City Clerk 1 1 96,792 28,032 1 101,976 29,121 TIS Director 1 0 - - 0 - - Deputy Director Admin Svcs/CIO 0 1 155,208 47,916 1 163,536 49,655 Technology Integration Manager 1 0 - - 0 - - Information Systems Project Analyst 0.7 0.7 92,518 37,876 0.7 97,457 38,913 IT Systems Engineer 1 1 129,849 53,751 1 137,892 55,406 GIS Coordinator 0.34 0.34 39,405 14,687 0.34 41,498 15,128 Technology Operations Supervisor 1 1 115,896 51,099 1 122,052 52,396 Systems Administrator 1 1 117,636 33,004 1 123,936 34,325 Telecommunications Analyst 0 1 110,786 50,144 1 121,752 52,320 Senior/Info Technology Specialist 1 0 - - 0 - - IT Application Support Specialist 0 1 84,123 26,736 1 93,540 28,597 Extra Labor 37,500 7,208 37,500 7,265 Department Total 22.04 22.04 $ 2,536,960 $ 932,896 22.04 $ 2,706,138 $ 967,600 248 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Administrative Services (04) FUND: General RESPONSIBLE MANAGER: Rachel Bianchi Description DIVISION: Administration FUND NUMBER: 000 POSITION: Deputy City Administrator The Administrative Services department contains the following divisions: Community Services & Engagement, Human Resources, Technology & Innovation Services, and the City Clerk's Office. The department supports the work of other City departments in these efforts and leads inter -departmental efforts on a variety of special issues and projects, including implementation of the City's Equity Policy. Budget by Revenue & Expenditure Summary Administrative Services Administration Salaries & Wages 156,234 168,600 Actual 182,996 193,260 203,952 5.6% 5.5% Budget 60,588 61,350 Change 2020 65,597 2021 1.9% Projected 2022 Total Expenditures & Transfer Ou Adopted 2022 $ 229,950 Proposed 2023 $ 247,389 Proposed 2024 Budget 2022-2023 2023-2024 Grant Revenues $ 8,595 $ - $ - $ - $ - $- 0.0% 0.0% Total Revenues & Transfers In 8,595 - - - - - 0.0% 0.0% Salaries & Wages 156,234 168,600 178,104 182,996 193,260 203,952 5.6% 5.5% Benefits 60,588 61,350 67,756 64,393 65,597 67,818 1.9% 3.4% Total Expenditures & Transfer Ou $ 216,822 $ 229,950 $ 245,860 $ 247,389 $ 258,857 $ 271,770 4.6% 5.0% NET BUDGET (258,857)1 (271,770) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 249 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues AS004100-333219 Dept Of Treasury -Cares Act $ 8,595 $ - $ - $ - $ - $ - Total Operating Revenues 8,595 - - - - - Total Revenues FICA $ 8,595 $ - $ - $ - $ - $ - Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 AS004100-511000 Salaries $ 156,234 $ 168,600 $ 178,104 $ 182,996 $ 193,260 $ 203,952 Total Salaries & Wages 156,234 168,600 178,104 182,996 193,260 203,952 AS004100-521000 FICA 10,767 11,265 13,431 13,986 14,784 15,602 AS004100-523000 PERS 20,150 19,574 18,256 17,643 20,281 21,617 AS004100-524000 Industrial Insurance 298 517 291 338 344 361 AS004100-524050 Paid Family & Med Leave Prem 204 205 327 255 311 326 AS004100-525000 Medical, Dental, Life, Optical 1,070 1,316 700 1,421 677 711 AS004100-525097 Self -Insured Medical & Dental 28,099 28,472 34,751 30,750 29,201 29,201 Total Personnel Benefits 60,588 61,350 67,756 64,393 65,597 67,818 Total Expenditures $ 216,822 $ 229,950 $ 245,860 $ 247,389 $ 258,857 $ 271,770 250 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Administrative Services (04) FUND: General RESPONSIBLE MANAGER: TC Croone DIVISION: Human Resources FUND NUMBER: 000 POSITION: Deputy Director/Chief People Officer Description Human Resources provides internal support services in the areas of classification/compensation, benefit administration, labor and employee relations, civil service, recruitment and hiring, performance management, organizational development, training, and professional development. Budget by Revenue & Expenditure Summary Administrative Services- Human Resources Salaries & Wages 385,216 Actual 400,000 464,954 Budget 482,196 Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 169,023 -2.0% 5.4% Supplies 7,554 5,190 2,269 6,700 Total Revenues & Transfers In - - - - - - 0.0% 0.0% Salaries & Wages 385,216 397,605 400,000 464,954 438,398 482,196 -5.7% 10.0% Benefits 144,292 146,473 126,450 163,685 160,354 169,023 -2.0% 5.4% Supplies 7,554 5,190 2,269 6,700 6,700 6,700 0.0% 0.0% Repair & Maintenance Supplies - - - 1,000 1,000 1,000 0.0% 0.0% Small Tools 1,320 - - - - - 0.0% 0.0% Technology Supplies 1,433 - - -- 1,827 - 0.0% 0.0% Professional Services 14,548 59,204 97,767 108,575 207,500 57,500 91.1% -72.3% Communications 35,989 18,585 3,500 - 4,150 4,150 0.0% 0.0% Professional Development 22,497 68,279 39,141 2,000 55,000 55,000 2650.0% 0.0% Advertising 1,318 922 600 3,500 - - -100.0% 0.0% Rentals 11,671 7,983 610 3,500 1,000 1,000 -71.4% 0.0% Technology Services 61,307 23,663 30,400 13,000 31,000 31,000 138.5% 0.0% Repairs & Maintenance Services - - - 7,230 - - -100.0% 0.0% Other Expenses 3,512 (64,040) - 750 - - -100.0% 0.0% Machinery & Equipment - 76,184 83,000 83,000 90,000 90,000 8.4% 0.0% Total Expenditures & Transfer Oul $ 690,657 $ 740,046 $ 783,737 $ 857,894 $ 995,102 $ 897,569 16.0% -9.8% NET BUDGET (995,102)1 (897,569) Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 AS004110-511000 Salaries $ 384,756 $ 397,605 $ 400,000 $ 464,954 $ 438,398 $ 482,196 AS004110-513000 Overtime 460 - - - - - Total Salaries & Wages 385,216 397,605 400,000 464,954 438,398 482,196 AS004110-521000 FICA 27,719 28,025 25,000 35,533 33,537 36,888 AS004110-523000 PERS 48,366 40,908 32,000 44,634 46,005 51,107 AS004110-524000 Industrial Insurance 1,204 1,827 900 1,353 1,376 1,445 AS004110-524050 Paid Family & Med Leave Prem 570 572 466 644 704 771 AS004110-525000 Medical, Dental, Life, Optical 2,638 3,337 1,121 3,604 1,622 1,703 AS004110-525097 Self -Insured Medical & Dental 63,796 71,804 50,963 77,548 77,108 77,108 AS004110-526000 Unemployment Compensation - - 16,000 - - - AS004120-524050 Paid Family & Med Leave Prem - - - 369 - - Total Personnel Benefits 144,292 146,473 126,450 163,685 160,354 169,023 251 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenses GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 AS004110-531000 Supplies -General - - - 5,500 - - AS004110-531001 Office Supplies 1,475 2,703 500 - 3,000 3,000 AS004110-531002 Printing Supplies 861 730 300 - 500 500 AS004110-531003 Operating Supplies 109 254 - - 1,000 1,000 AS004110-531005 Meeting Food 827 105 100- 1,000 1,000 AS004110-532003 Safety Supplies - - - 1,000 1,000 1,000 AS004110-535000 Small Tool & Minor Equipment 456 - - - - - AS004110-535003 Office Equipment 864 - - - - - AS004110-536001 Computer peripherals 1,433 - - - - - AS004120-531000 Supplies -General -- 300 500 - - AS004120-531001 Office Supplies 1,495 22 16 - 500 500 AS004120-531002 Printing Supplies 2,170 - - - - - AS004120-531003 Operating Supplies 28 437 - - - - AS004120-531004 Event Food - - 330 - - - AS004120-531005 Meeting Food 590 770 723 700 700 700 AS004120-531013 Training Supplies 170 - - - - Total Supplies 10,307 5,190 2,269 7,700 7,700 7,700 AS004110-541000 Professional Services - - 60,000 70,000 - - AS004110-541004 Tukwila Scholarships 475 - - - - AS004110-541006 Consulting Services 50 19,160 - - 150,000 - AS004110-541007 Contracted Services - 2,200 - - 2,000 2,000 AS004110-541016 Recruitment 441 299 8,000 8,000 8,000 8,000 AS004110-541017 Security/Safety Svcs - - - 1,000 - - AS004110-541025 Employee Assistance Prg EAP 7,843 6,402 9,075 9,075 12,500 12,500 AS004110-541026 Employee screening/testing 18 10,152 1,000 - 5,000 5,000 AS004110-542001 Telephone/Alarm/Cell Service 487 1,337 3,000 - 3,500 3,500 AS004110-542002 Postage/Shipping Costs 97 100 500 - 650 650 AS004110-542003 City Wide Internet 283 90 - - - - AS004110-543001 Memberships 1,774 66,285 37,141 1,000 47,500 47,500 AS004110-543002 Registrations (419) 717 1,000 1,000 2,500 2,500 AS004110-543007 Hotel/Lodging 204 - - - - - AS004110-543999 Other Prof Dev/Travel Expenses - - - - 2,500 2,500 AS004110-544000 Advertising 1,074 922 - 3,500 - - AS004110-545000 Operating Rentals & Leases 41 109 100 - - - AS004110-545001 Copier Rental 2,291 2,339 500 500 1,000 1,000 AS004110-546001 Software Maintenance Contract 45,787 19,041 13,000 13,000 - - AS004110-546003 Web Hosting - - 2,400 - - - AS004110-546004 Online Services -Subscriptions 521 1,833 15,000 - 31,000 31,000 AS004110-548000 Repair & Maint Services - - - 7,230 - - AS004110-549000 Miscellaneous Expenses - (65,936) - - - - AS004110-549005 Employee Wellness Svcs 1,995 1,640 - - - - AS004110-549010 Business Meals (non Prof Dev) - 121 - - - - AS004120-541000 Professional Services - - - 20,500 - - AS004120-541004 Tukwila Scholarships 375 - - - - - AS004120-541006 Consulting Services - 359 - - - - AS004120-541011 Instructors 2,500 -- - - - AS004120-541012 Translation & Interpretation 2,847 182 - - - - AS004120-541016 Recruitment - 15,600 - - - - AS004120-541026 Employee screening/testing - 4,850 19,692 - 30,000 30,000 AS004120-542000 Communications - (13,571) - - - - AS004120-542001 Telephone/Alarm/Cell Service 12,358 10,992 - - - - AS004120-542003 City Wide Internet 314 -- - - - AS004120-542004 Printing & Binding Sendces 22,450 19,636 - - - - AS004120-543001 Memberships 575 1,100 1,000 - 2,500 2,500 252 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenses GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 AS004120-543002 Registrations 19,555 25 - - - - AS004120-543004 Airfare 808 153 - - - - AS004120-544000 Advertising 38 - 600 - - - AS004120-544001 Legal & Public Notices 206 - - - - - AS004120-545000 Operating Rentals & Leases 660 63 10 3,000 - - AS004120-545001 Copier Rental 6,520 3,738 - - - - AS004120-545004 Equipment Rental 2,160 1,734 - - - - AS004120-546001 Software Maintenance Contract 1,034 1,200 - - - - AS004120-546003 Web Hosting 1,628 1,256 - - - - AS004120-546004 Online Services -Subscriptions 12,338 332- - - - AS004120-549000 Miscellaneous Expenses - - - 750 - - AS004120-549009 Media Subscriptions 239 134 - - - - AS004120-549010 Business Meals (non Prof Dev) 1,278 - - - - - Total Services & Passthrough Pmts 150,843 114,595 172,018 138,555 298,650 148,650 AS004110C-564000 Machinery & Equipment - - 83,000 83,000 - - AS004110C-564003 Software Implementation - 76,184 - - 90,000 90,000 Total Capital Expenditures - 76,184 83,000 83,000 90,000 90,000 Total Expenditures $ 690,657 $ 740,046 $ 783,737 $ 857,894 $ 995,102 $ 897,569 253 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Administrative Services (04) DIVISION: Community Services and Engagement FUND: General FUND NUMBER: 000 RESPONSIBLE MANAGER: Rachel Bianchi POSITION: Deputy City Administrator Description The mission of Community Services and Engagement is to support the well-being of Tukwila's residents by assisting residents to access human services; funding programs to address prioritized gaps and needs; leveraging community resources and partnerships; and working regionally to generate solutions that contribute to a thriving community. The office also manages a Minor Housing Repair program. The Division is also responsible for ensuring accurate, timely, and effective communications with Tukwila's residents, businesses, visitors, and employees, as well as the media. The Community Services and Engagement supports every City department to inform stakeholders of key issues and events, and to help find and tell the great stories within the City of Tukwila. Serving a diverse community, the Division ensures a broad use of communication methods and encourages two-way communications and feedback, with the goal of encouraging a true conversation within our community. Budget by Revenue & Expenditure Summary Administrative Services - Community Services & Enoaaement Salaries & Wages 415,033 Actual 488,163 456,646 Budget 542,328 Change 5.5% 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Sales Taxes -Retail Grant Revenues 125,366 81,839 165,247 93,777 168,000 347,000 100,000 610,000 128,000 185,000 128,000 50,000 28.0% -69.7% 0.0% -73.0% Total Revenues & Transfers In 207,205 259,024 515,000 710,000 313,000 178,000 -55.9% -43.1% Salaries & Wages 415,033 453,126 488,163 456,646 513,996 542,328 12.6% 5.5% Benefits 179,874 182,070 188,388 182,528 185,303 191,260 1.5% 3.2% Supplies 24 1,336 1,105 41,188 13,000 13,000 -68.4% 0.0% Technology Supplies 77 55 5,725 - 3,000 3,000 0.0% 0.0% Professional Services 594,901 727,029 858,311 1,023,970 459,970 459,970 -55.1% 0.0% Communications - 13,941 18,808 - 33,250 33,250 0.0% 0.0% Professional Development (307) 1,750 417 5,500 5,500 5,500 0.0% 0.0% Advertising - - 800 5,000 25,000 25,000 400.0% 0.0% Rentals - 3,516 5,257 4,000 10,000 10,000 150.0% 0.0% Technology Services - 10,955 5,561 40,000 27,000 27,000 -32.5% 0.0% Repairs & Maintenance Services - - - 2,000 - - -100.0% 0.0% Other Expenses - 107 206,125 4,700 274,000 139,000 5729.8% -49.3% Total Expenditures & Transfer Out $ 1,189,603 $ 1,393,884 $ 1,778,661 $ 1,765,532 $ 1,550,019 $ 1,449,308 -12.2% -6.5% NET BUDGET (1,237,019)1 (1,271,308) Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 254 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues Salaries $ 415,033 $ 434,526 $ 468,163 $ 456,646 $ 513,996 $ 542,328 AS004201-313270 Affordable Housing Tax $ 125,366 $ 165,247 $ 168,000 $ 100,000 $ 128,000 $ 128,000 AS004201-333215 Dept of Treasury-ARPA - - 333,000 500,000 160,000 25,000 AS004210-333142 HUD -Minor Home Rep 81,839 93,777 14,000 110,000 25,000 25,000 Total Operating Revenues PERS 207,205 259,024 515,000 710,000 313,000 178,000 AS004201-524000 Industrial Insurance 1,538 2,510 1,451 1,692 1,720 1,806 Total Revenues Paid Family & Med Leave Prem $ 207,205 $ 259,024 $ 515,000 $ 710,000 $ 313,000 $ 178,000 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 AS004201-511000 Salaries $ 415,033 $ 434,526 $ 468,163 $ 456,646 $ 513,996 $ 542,328 AS004201-512000 Extra Labor - 18,600 20,000 - - - Total Salaries & Wages 415,033 453,126 488,163 456,646 513,996 542,328 AS004201-521000 FICA 31,454 34,369 37,281 34,897 39,321 41,488 AS004201-523000 PERS 53,519 49,899 47,987 43,782 53,938 57,480 AS004201-524000 Industrial Insurance 1,538 2,510 1,451 1,692 1,720 1,806 AS004201-524050 Paid Family & Med Leave Prem 586 702 790 263 826 868 AS004201-525000 Medical, Dental, Life, Optical 3,292 3,644 2,553 3,935 2,398 2,518 AS004201-525097 Self -Insured Medical & Dental 89,486 90,703 98,325 97,959 87,099 87,099 AS004201-528001 Boot Allowance - 243 - - - - Total Personnel Benefits 179,874 182,070 188,388 182,528 185,303 191,260 AS004201-531000 Supplies -General - - 66 5,500 - - AS004201-531001 Office Supplies 24 530 506 - 6,000 6,000 AS004201-531002 Printing Supplies - 753 153 - 1,000 1,000 AS004201-531003 Operating Supplies - - - 25,000 6,000 6,000 AS004201-531005 Meeting Food - 54 330 10,688 - - AS004201-531013 Training Supplies - - 50 - - - AS004201-536000 Technology Supplies- - 5,496 - - - AS004201-536001 Computer peripherals 77 55 229 - - - AS004201-536999 Other Technology Supplies - - - - 3,000 3,000 Total Supplies 101 1,391 6,830 41,188 16,000 16,000 AS004201-541000 Professional Services - - 433,000 433,470 - - AS004201-541006 Consulting Services - - - 500 - - AS004201-541007 Contracted Services - - 1,300 - - - AS004201-541012 Translation & Interpretation - - 1,011 - 7,500 7,500 AS004201-541019 Human Services Contracts 513,062 633,249 409,000 500,000 427,470 427,470 AS004201-542000 Communications - 8,556 4,010 - - - AS004201-542001 Telephone/Alarm/Cell Service - 5,385 2,583 - 3,250 3,250 AS004201-542002 Postage/Shipping Costs- - 105 - - - AS004201-542003 City Wide Internet - - 64 - - - AS004201-542004 Printing & Binding Services - - 12,046 - 30,000 30,000 AS004201-543001 Memberships - - - 3,000 3,000 3,000 AS004201-543002 Registrations (307) 1,750 417 2,000 1,000 1,000 AS004201-543999 Other Prof Dev/Travel Expenses - - - 500 1,500 1,500 AS004201-544000 Advertising - - - 5,000 - - AS004201-544002 Marketing - - 800 - 25,000 25,000 AS004201-545000 Operating Rentals & Leases - - 215 - - - 255 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenses GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 AS004201-545001 Copier Rental - 2,670 5,000 - 8,000 8,000 AS004201-545004 Equipment Rental- 846 42 4,000 2,000 2,000 AS004201-546001 Software Maintenance Contract - 5,585 - - - - AS004201-546003 Web Hosting - 99 780 40,000 2,000 2,000 AS004201-546004 Online Services -Subscriptions - 5,272 4,781 - 25,000 25,000 AS004201-548000 Repair & Maint Services - - - 2,000 - - AS004201-549000 Miscellaneous Expenses - - 4,700 - - AS004201-549010 Business Meals (non Prof Dev) - 107 - - - - AS004201-549015 ARPA Rent & Utility Assistance - - 176,541 - 135,000 - AS004201-549016 1406 Affordable Housing Funds - - 29,099 - 110,000 110,000 AS004201-549017 Utility assistance -City funds - - 485 - 6,000 6,000 AS004201-549999 Other Miscellaneous Expenses - - - - 23,000 23,000 A5004210-541019 Human Services Contracts 81,839 93,780 14,000 90,000 25,000 25,000 Total Services & Passthrough Pmts 594,594 757,297 1,095,280 1,085,170 834,720 699,720 Total Expenditures $ 1,189,603 $ 1,393,884 $ 1,778,661 $ 1,765,532 $ 1,550,019 $ 1,449,308 256 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Administrative Services (04) FUND: General RESPONSIBLE MANAGER: Christy O'Flaherty DIVISION: City Clerk FUND NUMBER: 000 POSITION: Governance Manager/City Clerk The purpose of the City Clerk's Office is to provide to the public a point of access for specific municipal service functions as the official records depository and archivist for the City. This office manages the retention and retrieval of all official City records, oversees administration of City Council meetings, including agenda coordination and development and preparation of the official minutes. Other responsibilities include oversight of the imaging system, automating legislative history, public records requests, providing reception and telephone answering services for the City, recording contracts and agreements, issuing pet licenses, and providing notary services. City Clerk staff also participate in local, state, and international associations relative to their positions. Budget by Revenue & Expenditure Summary Administrative Services - City Clerk Salaries & Wages 430,119 435,621 468,293 468,293 Actual 573,500 16.0% 5.5% Benefits 192,326 Budget 203,430 195,765 Change 212,117 2020 3.1% Supplies 2021 Projected 2022 12,566 Adopted 2022 Proposed 2023 12,308 Proposed 2024 Budget 2022-2023 2023-2024 General Government Revenue Plan Check and Review fees $ - 40 438 $ 438 $ 698 - 34 - $ Small Tools 100 $ - - - $ - - -100.0% 0.0% 0.0% 0.0% Total Revenues&Transfersln 0.0% Technology Supplies 478 260 1,136 -- 34 - 0.0% 100 - 1,799 - -100.0% 0.0% Salaries & Wages 430,119 435,621 468,293 468,293 543,386 573,500 16.0% 5.5% Benefits 192,326 191,326 203,430 195,765 205,800 212,117 5.1% 3.1% Supplies 4,881 5,849 12,566 12,308 12,308 12,308 0.0% 0.0% Repair & Maintenance Supplies 25 - 66 -- - 0.0% 0.0% Small Tools 198 - - -- - 0.0% 0.0% Technology Supplies 49 260 - -- - 0.0% 0.0% Professional Services 1,799 51,959 68,314 38,000 68,600 68,600 80.5% 0.0% Communications 79,370 53,281 77,500 83,529 82,929 82,929 -0.7% 0.0% Professional Development 1,430 2,113 6,030 10,000 10,200 10,200 2.0% 0.0% Advertising 7,631 5,054 5,000 10,950 10,950 10,950 0.0% 0.0% Rentals 14,235 11,880 9,806 10,100 10,100 10,100 0.0% 0.0% Technology Services 17,384 - 15 - 24,710 24,710 0.0% 0.0% Repairs & Maintenance Services 1,918 18,217 24,700 24,710 - - -100.0% 0.0% Other Expenses 1,074 1,138 783 1,081 1,200 1,200 11.0% 0.0% Total Expenditures & Transfer Oul $ 752,440 $ 776,699 $ 876,503 $ 854,736 $ 970,183 $ 1,006,614 13.5% 3.8% NET BUDGET (970,183)1 (1,006,614) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 257 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Actual 2020 2021 2022 Projected 2022 2024 2022 Salaries Budget 2023 2024 Operating Revenues $ 468,293 $ 468,293 $ 508,386 $ 538,500 AS004300-512000 Extra Labor 2,944 - - - AS004300-341702 Sales Of Merchandise $ 40 $ 438 $ 10 $ 100 $ - $ - AS004300-341810 Other Word Processing secs 32,816 - - 41,569 24 AS004300-523000 - 55,347 - - AS004300-345890 Other Planning & Development 57,022 438 698 Industrial Insurance - 2,387 - 1,692 - - Total Operating Revenues AS004300-524050 Paid Family & Med Leave Prem 478 1,136 746 34 873 100 AS004300-525000 - - Total Revenues 3,705 $ 478 $ 1,136 $ 34 $ 100 $ - $ - Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 AS004300-511000 Salaries $ 427,175 $ 435,621 $ 468,293 $ 468,293 $ 508,386 $ 538,500 AS004300-512000 Extra Labor 2,944 - - - 35,000 35,000 Total Salaries & Wages 430,119 435,621 468,293 468,293 543,386 573,500 AS004300-521000 FICA 32,398 32,816 35,788 35,788 41,569 43,873 AS004300-523000 PERS 55,347 50,450 47,419 44,976 57,022 60,784 AS004300-524000 Industrial Insurance 1,573 2,387 1,316 1,692 1,892 1,987 AS004300-524050 Paid Family & Med Leave Prem 598 686 746 649 873 918 AS004300-525000 Medical, Dental, Life, Optical 15,093 3,705 11,006 4,002 2,256 2,368 AS004300-525095 Kaiser Medical & Dental - - - - 9,632 9,632 AS004300-525097 Self -Insured Medical & Dental 87,317 100,6091 107,137 108,658 92,555 92,555 AS004300-526000 Unemployment Compensation - 673 18 - - - Total Personnel Benefits 192,326 191,326 203,430 195,765 205,800 212,117 AS004300-531000 Supplies -General - - 10,000 12,308 - - AS004300-531001 Office Supplies 2,014 3,692 497 - 12,308 12,308 AS004300-531002 Printing Supplies 2,629 1,856 1,601 - - - AS004300-531003 Operating Supplies 158 301 469 - - - AS004300-531004 Event Food 20 - - - - - AS004300-531005 Meeting Food 60 - - - - - AS004300-532003 Safety Supplies 25 - 66 - - - AS004300-535003 Office Equipment 198 - - - - - AS004300-536001 Computer peripherals 49 260 - - - - Total Supplies 5,153 6,109 12,632 12,308 12,308 12,308 AS004300-541000 Professional Services - - 6,000 6,000 - - AS004300-541007 Contracted Services 625 1,050 568 - 6,600 6,600 AS004300-542000 Communications 156 - - - - - AS004300-542001 Telephone/Alarm/Cell Service 468 312 1,200 600 - - AS004300-542002 Postage/Shipping Costs 66,604 40,090 60,000 66,000 66,000 66,000 AS004300-542003 City Wide Internet 712 150 - - - - AS004300-542004 Printing & Binding Services - 66 - 100 100 100 AS004300-542005 Microfilming/Imaging 7,248 8,574 12,000 12,529 12,529 12,529 AS004300-542006 Recorded Documents 4,182 4,090 4,300 4,300 4,300 4,300 258 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenses GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 AS004300-543001 Memberships 855 1,005 2,000 2,000 2,200 2,200 AS004300-543002 Registrations 480 736 4,000 4,000 4,000 4,000 AS004300-543006 Certifications & Licenses 95 3721 30 - - - AS004300-543999 Other Prof Dev/Travel Expenses - - - 4,000 4,000 4,000 AS004300-544001 Legal & Public Notices 7,631 5,054 5,000 10,950 10,950 10,950 AS004300-545000 Operating Rentals & Leases 30 1,966 6,000 - - - AS004300-545001 Copier Rental 4,234 4,185 3,806 - - - AS004300-545004 Equipment Rental 9,972 5,729 - - - - AS004300-545999 Operating Rentals & Leases - - - 10,100 10,100 10,100 AS004300-546001 Software Maintenance Contract 17,384 - - - 24,710 24,710 AS004300-546004 Online Services -Subscriptions - - 15 - - - AS004300-548000 Repair & Maint Services - 15,958 24,700 24,710 - - AS004300-548005 Tree/Landscape Maintenance 1,918 2,259 - - - - AS004300-549000 Miscellaneous Expenses - - 200 200 - - AS004300-549002 Credit Card Fees 1,074 1,138 583 881 1,200 1,200 AS004900-541021 Election Costs 1,174 50,909 61,746 32,000 62,000 62,000 Total Services & Passthrough Pmts 124,842 143,643 192,148 178,370 208,689 208,689 Total Expenditures $ 752,440 $ 776,699 $ 876,503 $ 854,736 $ 970,183 $ 1,006,614 259 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Administrative Services (04) FUND: General RESPONSIBLE MANAGER: Joel Bush Description DIVISION: Technology and Innovation Services (TIS) FUND NUMBER: 000 POSITION: Chief Information Officer The Technology and Innovation Services (TIS) Department provides support for the City's information and communication infrastructure to assist the City in delivering the highest quality services and information for internal and external customers in an efficient, effective, and fiscally responsible manner. The TIS Department oversees all technology systems for the City, including the City's network, system administration, computer hardware and software and telecommunications - both internal VoIP phone system and mobile phones/devices. Expenditure & Revenue Summary Administrative Services- Technoloav & Innovation Services (TIS Salaries & Wages 888,902 Actual 888,682 888,682 Budget 904,162 Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Grant Revenues $ 35,641 $ 35,193 $ 40,670 $ 225,000 $ 25,000 $ 25,000 -88.9% 0.0% Total Revenues & Transfers In 35,641 35,193 40,670 225,000 25,000 25,000 -88.9% 0.0% Salaries & Wages 888,902 824,143 888,682 888,682 847,920 904,162 -4.6% 6.6% Benefits 365,223 332,224 340,630 340,630 315,842 327,382 -7.3% 3.7% Supplies 3,670 12,683 23,898 8,133 10,900 10,900 34.0% 0.0% Repair & Maintenance Supplies 78 - - -- - 0.0% 0.0% Small Tools 20,095 - 632 -- - 0.0% 0.0% Technology Supplies 22,495 38,193 1,660 10,000 73,000 73,000 630.0% 0.0% Professional Services 900 13,802 331,090 332,607 25,000 31,000 -92.5% 24.0% Communications 138,033 140,569 212,172 150,000 118,644 118,644 -20.9% 0.0% Professional Development 153,843 (27) 10,030 - 7,600 7,600 0.0% 0.0% Rentals 143,646 144,568 156,486 150,000 147,280 147,280 -1.8% 0.0% Technology Services 157,250 330,492 138,647 25,000 343,250 343,250 1273.0°% 0.0% Repairs & Maintenance Services 2,232 3,973 113,647 9,464 7,597 7,844 -19.7% 3.3% Other Expenses 37 - 23,700 23,700 500 500 -97.9% 0.0% Machinery & Equipment - 23,116 - 200,000 - - -100.0% 0.0% Total Expenditures & Transfer Oul $ 1,896,405 $ 1,863,736 $ 2,241,275 $ 2,138,216 $ 1,897,534 $ 1,971,562 -11.3% 3.9% NET BUDGET (1,872,534)1 (1,946,562) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues AS004012-333215 AS004012-333219 Dept of Treasury-ARPA Dept Of Treasury -Cares Act $ - 35,641 $ 35,193 - $ 40,670 - $ 225,000 - $ 25,000 - $ 25,000 - Total Operating Revenues 35,641 35,193 40,670 225,000 25,000 25,000 Total Revenues $ 35,641 $ 35,193 $ 40,670 $ 225,000 $ 25,000 $ 25,000 260 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 AS004012-511000 Salaries $ 880,154 $ 816,354 $ 886,182 $ 886,182 $ 845,420 $ 901,662 AS004012-512000 Extra Labor 6,055 7,790 2,500 2,500 2,500 2,500 AS004012-513000 Overtime 2,694 - - - - - Total Salaries & Wages 888,902 824,143 888,682 888,682 847,920 904,162 AS004012-521000 FICA 64,541 62,328 67,915 67,915 64,866 69,168 AS004012-523000 PERS 109,052 94,735 85,360 85,360 88,980 95,831 AS004012-524000 Industrial Insurance 2,469 3,831 2,409 2,409 2,594 2,724 AS004012-524050 Paid Family & Med Leave Prem 1,256 1,225 1,233 1,233 1,362 1,447 AS004012-525000 Medical, Dental, Life, Optical 6,181 6,474 6,991 6,991 3,437 3,609 AS004012-525097 Self -Insured Medical & Dental 178,250 163,631 176,722 176,722 154,603 154,603 AS004012-526000 Unemployment Compensation 3,474 -- - - - Total Personnel Benefits 365,223 332,224 340,630 340,630 315,842 327,382 AS004012-531000 Supplies -General - - 8,133 8,133 - - AS004012-531001 Office Supplies 76 62 359 - 600 600 AS004012-531002 Printing Supplies (125) 568 1,234 - 300 300 AS004012-531003 Operating Supplies 3,719 12,054 14,172 - 10,000 10,000 AS004012-532003 Safety Supplies 33 - - - - - AS004012-532007 Cleaning & Janitorial Supplies 45 - - - - - AS004012-535000 Small Tool & Minor Equipment 660 - - - - - AS004012-535001 Equipment - - 595 - - - AS004012-535003 Office Equipment 19,435 - 38 - - - AS004012-536000 Technology Supplies 20,502 - - - - - AS004012-536001 Computer peripherals 1,993 32,774 1,453 10,000 3,000 3,000 AS004012-536003 Network Equipment - 5,419 207 - 50,000 50,000 AS004012-536999 Other Technology Supplies - - - - 20,000 20,000 Total Supplies 46,338 50,877 26,190 18,133 83,900 83,900 AS004012-541000 Professional Services - - 330,000 332,607 - - AS004012-541006 Consulting Services - 2,925 - - - - AS004012-541007 Contracted Services 900 10,461 1,090 - 25,000 31,000 AS004012-541012 Translation & Interpretation - 416 - - - - AS004012-542000 Communications 7,669 (63,126) 150,000 150,000 - - AS004012-542001 Telephone/Alarm/Cell Service 74,967 161,017 34,806 - 74,800 74,800 AS004012-542002 Postage/Shipping Costs 242 26 9 - - - AS004012-542003 City Wide Internet 55,155 42,652 27,357 - 43,844 43,844 AS004012-543001 Memberships 153,308 158 5,355 - 2,600 2,600 AS004012-543002 Registrations 245 (185) 2,852 2,500 2,500 AS004012-543004 Airfare 291 - 161 - 2,500 2,500 AS004012-543007 Hotel/Lodging - - 1,617 - - - AS004012-543008 Ground Transp/Parking - - 44 - - - AS004012-545000 Operating Rentals & Leases (338) 284 1,004 - - - AS004012-545001 Copier Rental 2,120 2,376 5,482 - 1,740 1,740 AS004012-545004 Equipment Rental 141,864 141,908 150,000 150,000 145,540 145,540 AS004012-546001 Software Maintenance Contract 156,096 328,769 25,000 25,000 12,500 12,500 AS004012-546003 Web Hosting 335 340 - - - - AS004012-546004 Online Services -Subscriptions 820 1,383 113,647 - 330,750 330,750 AS004012-548095 Fleet Oper and Maint costs 2,232 3,973 113,647 9,464 7,597 7,844 AS004012-549000 Miscellaneous Expenses 1 - 23,700 23,700 - - AS004012-549010 Business Meals (non Prof Dev) 36 - - - - - AS004012-549999 Other Miscellaneous Expenses - - - - 500 500 Total Services & Passthrough Pmts 595,941 633,376 985,773 690,771 649,871 656,118 AS004012C-564000 Machinery & Equipment- 23,116 - 200,000 - - Total Capital Expenditures - 23,116 - 200,000 - - Total Expenditures $ 1,896,405 $ 1,863,736 $ 2,241,275 $ 2,138,216 $ 1,897,534 $ 1,971,562 261 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Administrative Services (04) FUND: General RESPONSIBLE MANAGER: Rachel Bianchi Description DIVISION: Equity & Social Justice Commission FUND NUMBER: 000 POSITION: Deputy City Administrator The City of Tukwila will identify and implement strategies to involve more families and children of color and other diverse populations in school and community activities. These strategies include: • Promote education and understanding that accepts, appreciates, and celebrates diversity, and strives to eliminate prejudice and discrimination in the Tukwila community. • Provide information, communication, and forums for better understanding and acceptance of ethnic and cultural differences. • Bring the community together for the purpose of making them feel welcome and part of the community. The Commission is made up of nine members and one student representative appointed by the Mayor and confirmed by the City Council. Expenditure Summary Administrative Services - Equity & Social Justice Commission Supplies - - Projected 2022 Actual 400 1,000 1,000 150.0% Budget Professional Development - Change $ - 1,000 - 2020 4,000 2021 Projected 2022 -100.0% Adopted 2022 Other Expenses Proposed 2023 - Proposed 2024 Budget 2022-2023 2023-2024 400 3,800 3,800 850.0% 0.0% Total Expenditures & Transfer Oul $ 4,700 $ 2,800 $ 326 $ 4,800 $ 4,800 $ 4,800 0.0% Total Revenues & Transfers In $ $ 2,800 - $ 326 - $ - $ $ 4,800 - $ - $ - 0.0% 0.0% Supplies - - Projected 2022 226 400 1,000 1,000 150.0% 0.0% Professional Development - 2,800 $ - 1,000 - - 4,000 - - -100.0% 0.0% Other Expenses 4,700 - AS004203-543002 Registrations AS004203-549000 Miscellaneous Expenses AS004203-549999 Other Miscellaneous Expenses 100 400 3,800 3,800 850.0% 0.0% Total Expenditures & Transfer Oul $ 4,700 $ 2,800 $ 326 $ 4,800 $ 4,800 $ 4,800 0.0% 0.0% NET BUDGET (4,800)1 (4,800) Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 AS004203-531000 Supplies -General AS004203-531003 Operating Supplies AS004203-531004 Event Food- $ - - $ - - - $ - 50 176 $ 60 340 - $ - 1,000 - $ - 1,000 - Total Supplies - - 226 400 1,000 1,000 AS004203-543002 Registrations AS004203-549000 Miscellaneous Expenses AS004203-549999 Other Miscellaneous Expenses - 4,700 - 2,800 - - - 100 - 4,000 400 - - - 3,800 - - 3,800 Total Services & Passthrough Pmts 4,700 2,800 100 4,400 3,800 3,800 Total Expenditures $ 4,700 $ 2,800 $ 326 $ 4,800 $ 4,800 $ 4,800 262 2023 - 2024 Biennial Budget City of Tukwila, Washington Finance Finance Director Cl) Deputy Finance Director {]) ARIDA Analyst {1j Fiscal Manager (11' Fiscal Coondinator Utility 9ilfing (1) Fiscal Spec' d1151 Utility Pilling 1:i Fiscal Coordinator Revenue & Capital Assets Senior Fiscal Coordinator (1) Fiscal Specialist c f►u nts IReCerv.i hie 11) Fiscal Specialist Accounts Payable (1 Fiscal Technician Cashering/Flick Management ill) .. • Temporary PnsIt on ends *ben ARPA Is c +rnptete 263 Fiscal Coordinator Pa roll q 1) Fi :,ilSpr-cialist davie! d1y MO Analyst t (1) 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Finance (05) FUND: General RESPONSIBLE MANAGER: Vicky Carlsen Description FUND NUMBER: 000 POSITION: Finance Director The Finance department provides an array of services that include financial data processing, treasury cash control, utility billing and collection, payroll, accounts payable, accounts receivable, business licenses, preparation of the biennial budget and Annual Comprehensive Financial Report (ACFR), and risk management. The Finance Department also serves as liaison to the State Auditor's Office during the annual audit of the City's compliance with legal and financial reporting requirements. 2021-2022 Accomplishments • Successfully implemented four contracts and one market adjustment and calculated the resulting changes which involved new benefit and leave calculations, longevity and wage changes, and a different calculation for premiums. Strategic Goal 4 • Assisted HR with NEOGOV and Everything Benefits implementation. Strategic Goal 4 • Implementation of General Ledger, Accounts Payable, Accounts Receivable, Journal Entries, and Cashier modules in Finance Enterprise. This includes scanning all back-up documentation for easier research and retrieval of financial records Strategic Goal 4 • Began implementation of the Payroll module in Finance Enterprise. Strategic Goal 4 • Revamped the general ledger chart of accounts creating enhanced transparency and reporting capabilities. Strategic Goal 4 • Worked with Human Services and City's residents to assist with utility billing solutions. Strategic Goal 4 • For eleven straight budget cycles, received the GFOA Distinguished Budget Presentation Award Program for the biennium 2021-2022. Strategic Goal 4 • Successfully implemented credit card processing in Card Knox for all payments except Utility Billing as part of the Finance Enterprise implementation. Strategic Goal 4 • Worked with US Bank to implement check scanning and electronic deposits in Finance Enterprise. Strategic Goal 4 • Provided training to all purchasing card (PCard) holders on how to reconcile their purchases in Finance Enterprise. Strategic Goal 4 • Provided training to all departments on how to enter and process their own invoices for payment as part of the Finance Enterprise implementation. Strategic Goal 4 • Caught up on back -log of scanning and filing after part-time staff returned to office post-Covid. Strategic Goal 4 • Processing over 1,000 monthly PCard transactions, netting the City $100,000 in rebates. Strategic Goal 4 • Refunded $3.85 million in remaining 2011 and 2014 LTGO to obtain a lower interest rate and lower annual debt service costs, saving the City almost $100K in future debt service payments. In addition, the City issued $2.85 million in new debt for Phase 1 of the new consolidated Public Works shops project. Strategic Goal 4 • Reviewed and updated the city-wide program list utilized in Priority Based Budgeting the updated list will give the City greater transparency and reporting capabilities on how the City 264 2023 - 2024 Biennial Budget City of Tukwila, Washington utilizes scarce resources. Strategic Goal 4 ♦ Established a new budget process combining GL codes with programs. Strategic Goal 4 ♦ Several financial scenarios, referred to as financial frameworks, were updated for the Public Safety Plan to assist in decision making on scope, timing, and funding of the project. Strategic Goal 4 ♦ Completed reporting to the Public Safety Plan Financial Oversight Committee on final spending of the bond revenue. Strategic Goal 4 ♦ GFOA Certificate of Achievement for Excellence in Financial Reporting of financial statement preparation received 34 years in a row. Strategic Goal 4 ♦ Revamped Fleet funding to incorporate a lease program to normalize General Fund cash flow and appropriate fund balance levels. Strategic Goal 4 ♦ Drafted a new Revenue Guide that provides comprehensive information on each of the City's major revenue sources. Presented to City Council as part of a budget workshop in 2022. Strategic Goal 4 2023-2024 Outcome Goals ♦ Support outreach and successfully administer new revenue streams and/or manage increases in existing revenue streams. Strategic Goal 4 ♦ Successful implementation of Payroll and Position Budgeting modules of Finance Enterprise. Strategic Goal 4 ♦ Begin transition of Utility Billing into Finance Enterprise for a go -live date of 2024. Strategic Goal 4 ♦ Provide cashiering support and implement check scanning for Utility Billing (UB) in Finance Enterprise as part of the UB Implementation. Strategic Goal 4 ♦ Learning COGNOS reporting as it relates to Payroll and Position Budgeting. Strategic Goal 4 ♦ Transition credit card processing from Open Edge Global to Card Knox in Finance Enterprise. Strategic Goal 4 ♦ Set-up LID invoicing in Finance Enterprise. Strategic Goal4 ♦ Set up electronic vendor payments in Finance Enterprise. Strategic Goal 4 ♦ Continue to streamline PCard process. Strategic Goal 4 ♦ Continued refinement of the Priority Based Budget process. Strategic Goal 4 ♦ Further digitize the financial processes including going paperless for daily cash receipt packets, accounts payable processing and journal entry processing and storage. Strategic Goal 4 ♦ Enhance grant accounting services. Strategic Goal 4 ♦ Establish and document a fleet funding policy. Strategic Goal 4 2023-2024 Indicators of Success • Institute new revenue stream or increases to existing revenue streams. • Successful implementation of payroll and position budgeting in Finance Enterprise. • Ability to run reports in Finance Enterprise. • Ability to process future LID invoices in Finance Enterprise. 265 2023 - 2024 Biennial Budget City of Tukwila, Washington Program Change Discussion: The Finance department budget will change significantly in 2023-2024 primarily related to the addition of one (1.0) FTE in 2023 and a second (1.0) FTE in 2024. These positions will be an integral part of implementing a business and occupation tax program in Tukwila. This new program is expected to result in approximately $3.0 million in new general fund revenues, as highlighted in the non -departmental section. In addition to staffing changes, this budget includes a 28% increase in liability insurance as well as ongoing expenditures related to the implementation of payroll and utility billing modules in the City's new software system. The budget also includes a one-time expenditure of $200 thousand to develop a long- range financial sustainability plan for the City. Cost is planned for 2023. Department Detail: Program Descriptions The following programs are budgeted in the Finance Department: PROGRAM NAME PROGRAM DESCRIPTION Emergency Preparation Response Emergency training, continuity of operations plans, developing backup systems. Projects & Capital Impr Mgmnt Planning and executing community infrastructure investment Equity Implementation of City Equity policy, support for EPIC (Equity Policy Implementation Committee), equity training and regional/national partnerships with and memberships in equity -focused organizations. Public Safety Plan Provide reporting, issue debt specific to the voter -approved public safety plan Administration General functions for standard operations of the department, including purchasing, timecards, budget development and oversight, culture, and internal communications, recruiting and hiring, employee supervision and performance evaluations. Communications & Community Engagement Fosters more inclusive public participation and relationship building. Budget/CIP Development Facilitate development of the biennial budget, review, and file budget with State Auditor. Process budget amendments. Plan and develop 6 -year CIP document addressing current and future city-wide capital needs. Fin Rept & Anlys for Depts Assist departments with financial management needs, maintain general ledger, regular reporting to Council and Council committees. Professional Development & Training Development of operational and strategic knowledge and skills to support staff development and better outcomes for the community and organization. Boards/Commissions/ Committees Staffing, participating and other support for the successful development and administration of Board and Commission recruitment, trainings, and meetings. Also includes assisting with appointments and monitoring terms of appointment and training requirements. Receive applications and compiles memo for Mayor, schedule interviews, as requested, maintains a roster with all appointees and expiration dates, send memos for approved appointment for city council agenda, issue press releases, send thank you, regrets and/or congratulations letters to residents 266 2023 - 2024 Biennial Budget City of Tukwila, Washington Accounts Payable Process invoices for payment, review department coding and data input, issue 1099s. Review and post purchase card transactions Acct Rec/Misc Billing/LID/etc. Accounts Receivable, Misc. Billings, LID, cashiering, treasury, banking, etc. Tracks and reports outstanding balances owed to the City. Maintain Local Improvement District #33 database and manage assessment billing Business License Admin Provide customer service to both internal and external customers, review, and route applications to other departments for review before issuing licenses Business License Admin Provide customer service to both internal and external customers, review, and route applications to other departments for review before issuing licenses Fin Report/ ACFR/Audit/GL Admin Preparation and review of annual comprehensive annual financial report, work with State Auditor, continuing disclosure on EMMA Grants Admin & Accounting Preparation of grant related contracts; processing invoices for payment, reviewing department coding and data input. Reviewing and posting change orders, pay estimates, retainage, and other transactions. Tracking and monitoring of grant funds spent and received. Long -Range Fin Planning Model Update long-range model to ensure sound financial decisions are made Risk Management Maintain adequate insurance coverage for liabilities, property, and employee errors & omissions. Review claims and file reports as needed Utility Billing Provides support to the water, sewer, and surface water management departments. Provides all aspects of billing services, leak adjustments, financial reporting, etc. Public Record Req & Record Mgt Adherence to public records laws. Debt Management Support judicious borrowing by the City within the framework of its written debt management policy. Finance coordinates with bond attorneys, rating agencies and other financial professionals and provides required reporting and disclosures to the State and investors Indirect Cost Allocation Admin Identify costs that should be shared or allocated among departments; design a methodology to allocate these costs in compliance with Budgeting, Accounting, Reporting System (BARS) and other authoritative guidance (GAAP). Ensure the costs are allocated each year Payroll & Benefit Admin Provide payroll preparation and processing to all City employees, administer LEOFF 1 pension plan Sales and Other Taxes Track and research tax revenue including sales tax, property tax, utility taxes, gambling tax, admissions tax, parking tax, real estate excise tax and others to ensure amounts owed the City are received by the City; analyze trends relative to economic activity to forecast future receipts. Stay apprised of new developments and make recommendations for increases. Review and update data in preparation of financial reporting purposes 267 2023 - 2024 Biennial Budget City of Tukwila, Washington Budget by Program Program Description Tier Legally Required (Y/N) Type of Program FTE Allocation 2023 Budget FTE Allocation 2024 Budget %Change 2023 - 2024 Emergency Prep & Response 1 Y - Federal/State Governance 0.011 1,438 0.011 1,500 4.27% Projects & Capital Impr Mgmnt 1 N - Best Practice Community 0.040 333,958 0.090 223,160 -33.18% Equity 1 Y - Ordinance/Resolution Community 0.026 5,752 0.026 6,053 5.23% Public Safety Plan 1 Y - City Code Governance 0.055 12,107 0.055 12,703 4.92% 1 -Total 0.132 353,256 0.182 243,416 -31.09% Administration 2 Y - Federal/State Govemance 1.405 283,752 1.525 327,618 15.46% Communications & Cmmnty Engmnt 2 N - Best Practice Community 0.145 30,696 0.145 32,340 5.36% Budget/CIP Development 2 Y - Federal/State Govemance 0.592 127,993 0.566 109,042 -14.81% Fin Rept & Anlys for Depts 2 Y - Federal/State Govemance 0.543 90,910 0.523 93,069 2.37% 2 -Total 2.685 533,351 2.759 562,069 5.38% Professional Dev & Training 3 Y - Ordinance/Resolution Govemance 0.302 66,521 0.302 69,733 4.83% Boards/Commissions/Committees 3 Y - City Code Govemance 0.050 12,257 0.070 18,014 46.96% Accounts Payable 3 Y - Federal/State Govemance 1.779 291,689 1.681 288,772 -1.00% Acct Rec/Misc Billing/LID/etc. 3 Y - Federal/State Govemance 1.570 248,496 1.570 260,606 4.87% Business License Admin 3 Y - City Code Govemance 0.100 15,410 0.100 16,096 4.45% Capital Asset Accounting 3 Y - Federal/State Govemance 0.080 14,219 0.070 12,913 -9.18% Fin Report/ACFR/Audit/GL Admin 3 Y - Federal/State Govemance 1.054 354,143 0.998 369,822 4.43% Grants Admin & Accounting 3 Y - Federal/State Govemance 0.801 120,235 0.701 115,065 -4.30 Long -Range Fin Planning Model '3 Y - City Code Govemance 0.060 213,058 0.060 13,699 -93.57 Risk Management 3 Y - Federal/State Govemance 0.045 754,396 0.075 861,572 14.21 Utility Billing 3 Y - Federal/State Governance 1.838 285,988 1.838 332,998 16.44% 3 -Total 7.679 2,376,410 7.465 2,359,290 -0.72% Public Record Req & Record Mgt 4 Y - Federal/State Community 0.052 9,242 0.052 9,744 5.44% Debt Management 4 Y - Federal/State Governance 0.063 13,398 0.083 19,236 43.58% Indirect Cost Allocation Admin 4 Y - City Code Governance 0.030 6,254 0.030 6,560 4.89% Invest/CashMngmnt/Reporting 4 Y - Ordinance/Resolution Govemance 0.226 38,363 0.226 40,114 4.57% Payroll & Benefit Admin 4 Y - Federal/State Govemance 1.609 286,965 1.639 325,231 13.33% Sales and Other Taxes 4 Y - Federal/State Govemance 1.524 251,404 2.564 451,131 79.44% 4 - Total 3.504 605,625 4.594 852,016 40.68% Grand Total 14.000 3,868,642 15.000 4,016,792 3.83% 268 2023 - 2024 Biennial Budget City of Tukwila, Washington Programs by Tier Programs are scored amongst four tiers with Tier 1 being the most directly connected and supportive of the City's strategic goals. Programs identified by Finance fall into all four tiers with 61% of the budget allocated to Tier 3. Tier 1 Tier 2 Tier 3 Tier 4 $353 $243 $533 $562 Programs by Tier $606 $852 $2,376 $2,359 $0 $500 $1,000 $1,500 $2,000 $2,500 Thousands 2023 Budget ■ 2024 Budget Budget by Revenue & Expenditure Summary Finance Department Salaries & Wages 1,148,147 1,191,217 Actual 1,466,713 1,696,389 Budget 15.7% Percent Change Benefits 486,266 486,418 Projected Adopted Proposed Proposed Budget 11.0% 2020 5,612 2021 2022 2022 2023 2024 2022-2023 2023-2024 Grant Revenues $ 35,334 $ - $ 124,211 $ 160,000 $ 141,511 $ 154,893 -11.6% 9.5% Other Income - 3,600 - 19,000 12,000 13,200 11,000 10.0% -16.7% Investment eamings - 549,750 - 15,000 - - - 0.0% 0.0% Total Revenues & Transfers In 35,334 2,985 - 158,211 172,000 154,711 165,893 -10.1% 7.2% Salaries & Wages 1,148,147 1,191,217 1,474,801 1,466,713 1,696,389 1,927,504 15.7% 13.6% Benefits 486,266 486,418 539,135 501,624 608,143 675,133 21.2% 11.0% Supplies 5,612 6,737 17,000 17,000 16,927 16,957 -0.4% 0.2% Small Tools - 671 -- - - 0.0% 0.0% Technology Supplies 765 459 3,600 - 498 499 0.0% 0.2% Professional Services 531,136 481,989 507,177 549,750 807,500 711,000 46.9% -12.0% Communications 3,340 3,328 3,673 2,500 2,985 2,991 19.4% 0.2% Professional Development 5,983 2,375 6,955 11,000 13,625 13,625 23.9% 0.0% Advertising 1,212 - - - - - 0.0% 0.0% Rentals 4,651 4,602 5,363 5,000 4,976 5,983 -0.5% 20.2% Technology Serices 79,534 70,841 68,000 80,000 98,100 143,100 22.6% 45.9% Repairs & Maintenance Servdces 831 -- - - 0.0% 0.0% Other Expenses 134,661 175,816 245,828 297,000 319,500 320,000 7.6% 0.2% Machinery & Equipment - 10,000 277,951 417,000 300,000 200,000 -28.1% -33.3% Total Expenditures & Transfer Out $ 2,402,140 $ 2,434,453 $ 3,149,482 $ 3,347,587 $ 3,868,642 $ 4,016,792 15.6% 3.8% NET BUDGET (3,713,931)1 (3,850,899) Net budget equals the department's total revenues plus transfers in, less total expenditures and transfers out. 269 2023 - 2024 Biennial Budget City of Tukwila, Washington Salary and Benefit Details Finance Position Description 2022 FTE 2023 FTE 2023 Budget 1 Salaries Benefits 2024 FTE 2024 Budget Salaries Benefits Finance Director 1 1 $ 187,044 $ 56,535 1 $ 197,076 $ 58,628 Deputy Finance Director 1 1 154,308 50,410 1 163,536 52,314 Fiscal Manager 1 1 140,748 47,796 1 148,296 49,378 Senior Fiscal Coordinator 1 1 131,568 43,416 1 138,624 44,898 ARPA Analyst 1 1 118,855 22,506 1 130,020 24,723 B&O Analyst 0 1 114,760 43,039 2 251,256 90,409 Fiscal Coordinator 3 3 361,938 126,841 3 388,464 132,234 Payrol Specialist 1 1 95,244 44,553 1 100,272 45,619 Fiscal Specialist 3 3 258,876 123,516 3 272,520 126,421 Fiscal Support Technician 1 1 82,248 42,144 1 86,640 43,079 Extra Labor 20,800 1,797 20,800 1,805 Overtime $ 35,334 $ - 30,000 5,590 $ 172,000 30,000 5,625 Department Total 13 14 $ 1,696,389 $ 608,143 15 $ 1,927,504 $ 675,133 General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues FN005100-333215 Dept of Treasury-ARPA $ - $ - $ 124,211 $ 160,000 $ 141,511 $ 154,893 FN005100-333219 Dept Of Treasury -Cares Act 35,334 - - - - - FN005100-361110 Investment Interest - - 15,000 - - - FN005100-367000 Contributions/Dntns NonGov - - 4,000 - - - FN005100-368199 LID -Administrative Fee - - 15,000 12,000 13,200 11,000 Total Operating Revenues 35,334 - 158,211 172,000 154,711 165,893 Total Revenues $ 35,334 $ - $ 158,211 $ 172,000 $ 154,711 $ 165,893 270 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 FN005100-511000 Salaries 1,139,248 1,156,052 1,399,353 1,451,713 1,645,589 1,876,704 FN005100-512000 Extra Labor 6,391 12,045 20,800 - 20,800 20,800 FN005100-513000 Overtime 2,508 23,120 54,648 15,000 30,000 30,000 Total Salaries & Wages 1,148,147 1,191,217 1,474,801 1,466,713 1,696,389 1,927,504 FN005100-521000 FICA 86,975 89,711 110,775 99,834 129,774 147,455 FN005100-523000 PERS 147,672 136,552 149,266 123,188 175,835 202,088 FN005100-524000 Industrial Insurance 3,787 5,849 3,986 4,125 5,088 5,699 FN005100-524050 Paid Family & Med Leake Prem 1,651 1,788 2,387 1,757 2,725 3,095 FN005100-525000 Medical, Dental, Life, Optical 8,661 9,682 10,457 10,457 7,169 8,126 FN005100-525097 Self -Insured Medical & Dental 237,521 242,836 262,263 262,263 287,551 308,669 Total Personnel Benefits 486,266 486,418 539,135 501,624 608,143 675,133 FN005100-531000 Supplies -General - - - 15,000 - - FN005100-531001 Office Supplies 3,085 3,338 5,000 - 14,927 14,957 FN005100-531002 Printing Supplies 1,641 1,393 2,000 - 2,000 2,000 FN005100-531003 Operating Supplies 885 1,974 10,000 2,000 - - FN005100-531004 Event Food - 33 - - - - FN005100-535003 Office Equipment - 671 - - - - FN005100-536001 Computer peripherals 765 459 1,500 - 498 499 FN005100-536002 Computer/Laptop Purchase - - 2,100 - - - Total Supplies 6,377 7,866 20,600 17,000 17,425 17,456 FN005100-541000 Professional Services - (6,187) 10,000 140,000 - - FN005100-541003 Audit 100,507 97,558 100,000 - 102,500 107,000 FN005100-541007 Contracted Services 59,027 - 1,000 - 210,000 10,000 FN005100-541018 Temp Services 3,700 - - - - - FN005100-541020 Insurance -Property 11,524 11,647 11,790 13,750 - - FN005100-541025 Employee Assistance Prg EAP - 1,075 - - - - FN005100-541030 Insurance -Liability 356,379 377,897 384,387 396,000 495,000 594,000 FN005100-542001 Telephone/Alarm/Cell Service 2,432 2,880 3,673 2,500 2,985 2,991 FN005100-542003 City Wide Internet 908 360 - - - - FN005100-542004 Printing & Binding Services - 88 - - - - FN005100-543000 Professional Development 253 (530) - - - - FN005100-543001 Memberships 2,428 1,362 1,000 - 1,425 1,425 FN005100-543002 Registrations 2,766 1,375 1,105 11,000 - - FN005100-543003 Meals -Prof Dev related - - 500 - - - FN005100-543004 Airfare 536 - 2,000 - - - FN005100-543006 Certifications & Licenses - 168 - - - - FN005100-543007 Hotel/Lodging - - 2,200 - - - FN005100-543008 Ground Transp/Parking - - 150 - - - FN005100-543999 Other Prof Dev/Travel Expenses - - - - 12,200 12,200 FN005100-544001 Legal & Public Notices 1,212 - - - - - FN005100-545001 Copier Rental 4,651 4,602 5,363 5,000 4,976 5,983 FN005100-546001 Software Maintenance Contract 78,148 67,835 43,000 80,000 87,000 132,000 FN005100-546004 Online Services -Subscriptions 1,386 3,006 25,000 - 11,100 11,100 FN005100-548001 Repair senrices 831 - - - - - FN005100-549000 Miscellaneous Expenses (58,368) (33) 10,000 35,000 - - FN005100-549001 Armor Car Service 4,406 13,154 6,000 - 12,000 12,000 FN005100-549002 Credit Card Fees 12,094 16,902 23,079 12,000 18,000 18,500 FN005100-549007 Excise Taxes & Other Assessmnt 963 3,475 5,000 - 3,500 3,500 FN005100-549008 Settlements/Claims/Judgements 147,267 115,363 171,748 250,000 250,000 250,000 FN005100-549012 Bank Fees 28,299 26,954 30,000 - 36,000 36,000 Total Services & Passthrough Pmts 761,349 738,951 836,995 945,250 1,246,686 1,196,699 FN005100C-564000 Machinery & Equipment - - 277,951 417,000 - - FN005100C-564003 Software Implementation - 10,000 - - 300,000 200,000 Total Capital Expenditures - 10,000 277,951 417,000 300,000 200,000 Total Expenditures $ 2,402,140 $ 2,434,453 $ 3,149,482 $ 3,347,587 $ 3,868,642 $ 4,016,792 271 2023 - 2024 Biennial Budget City of Tukwila, Washington This page intentionally left blank 272 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Non -Departmental Expenses (20) FUND: General RESPONSIBLE MANAGER: Vicky Carlsen FUND NUMBER: 000 POSITION: Finance Director Description This department is utilized to record transfers from the general fund into other funds for debt service and capital needs. Fleet replacement funding for general fund departments is also recorded to this department, which is a new change for this biennium. Revenues directly related to transfers out are also recorded to this Department. Budget by Revenues & Expenditures Summary Non -Departmental Fleet Replacement $ 83,007 $ 98,491 Actual $ 71,156 $ 982,803 Budget 1281.2% Percent Change Transfers Out 4,862,449 5,644,523 Projected Adopted Proposed Proposed Budget 1.0% Total Expenditures & Transfer Out 2020 2021 2022 2022 2023 2024 2022-2023 2023-2024 Grant Revenues - ARPA $ - $ 100,018 $ 400,000 $ 400,000 $ 400,000 $ 400,000 0.0% 0.0% Lease Agreement 16,250 - - - - 140,000 840,000 0.0% 500.0% Transfers in - 400,000 1,855,001 4,725,418 5,357,467 1,624,147 1,517,849 -69.7% -6.5% Total Revenues & Transfers In -34.1% 400,000 1,955,019 5,125,418 5,757,467 2,164,147 2,757,849 -62.4% 27.4% Fleet Replacement $ 83,007 $ 98,491 $ 71,156 $ 71,156 $ 982,803 $ - 1281.2% -100.0% Transfers Out 4,862,449 5,644,523 9,434,162 9,619,291 5,706,078 5,765,345 -40.7% 1.0% Total Expenditures & Transfer Out $ 4,945,456 $ 5,743,014 $ 9,505,318 $ 9,690,447 $ 6,688,881 $ 5,765,345 -31.0% -13.8% (4,524,734)1 (3,007,496) NET BUDGET * Net budget equals the department's total revenues plus transfers in, less total expenditures and transfers out. TRANSFERS OUT - From the General Fund to the Following Funds 273 Actual Budget Percent Change 2020 2021 Projected 2022 Adopted 2022 Proposed 2023 Proposed 2024 Budget 2022-2023 2023-2024 Residential Street $ 793,750 $ 100,000 $ 400,000 $ 400,000 $ 400,000 $ 400,000 0.0% 0.0% Arterial Street 1,050,000 1,592,102 1,300,000 1,700,000 - - -100.0% 0.0% Land Acq., Rec., & Park Improve 21,950 750 6,350 6,350 16,250 19,000 155.9% 16.9% Contingency - 238,936 220,000 - - - 0.0% 0.0% Debt Service 2,696,749 3,112,735 7,207,812 7,212,941 4,749,828 4,206,345 -34.1% -11.4% General Government Improvements - 300,000 -- 100,000 - 0.0% -100.0% City Facilities (PW Shops) - - - - 140,000 840,000 0.0% 500.0% Golf Course 300,000 300,000 300,000 300,000 300,000 300,000 0.0% 0.0% Total Expenditures & Transfer Out $ 4,862,449 $ 5,644,523 $ 9,434,162 $ 9,619,291 $ 5,706,078 $ 5,765,345 -40.7% 1.0% 273 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 GF000300-333215 Dept of Treasury-ARPA - 100,018 400,000 400,000 400,000 400,000 Total Intergovemmental Revenues - 100,018 400,000 400,000 400,000 400,000 GF000300-362500 Facilities Leases (Long -Term) -- - - - 140,000 840,000 Total Miscellaneous Revenues -- - - - 140,000 840,000 GF000200-730305 Transfer In from 305 $ - $ 1,068,817 $ 2,171,467 $ 2,171,467 $ 1,319,019 $ 1,317,849 GF000300-730303 Transfer In from 303 - - - - 5,128 - GF000300-730302 Transfer In from 302 400,000 786,184 2,553,951 3,186,000 300,000 200,000 Total Transfers In 400,000 1,855,001 4,725,418 5,357,467 1,624,147 1,517,849 Total Revenues $ 400,000 $ 1,955,019 $ 5,125,418 $ 5,757,467 $ 2,164,147 $ 2,757,849 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 AS004012-545094 Fleet rental/repl funding $ 670 $ 794 $ 574 $ 574 $ - $ - CD008300-545094 Fleet rental/repl funding 92 109 78 78 - - CD008501-545094 Fleet rental/rept funding 53 63 45 45 - - GF000520-545094 Fleet rental/repl funding - - - - 600,000 - GF000540-545094 Fleet rental/repl funding - - - - 269,221 - GF000570-545094 Fleet rental/rept funding - - - - 113,582 - MR003100-545094 Fleet rental/repl funding 296 351 253 253 - - PD010100-545094 Fleet rental/repl funding 1,682 2,151 1,554 1,554 - - PD010210-545094 Fleet rental/repl funding 3,798 4,302 3,108 3,108 - - PD010220-545094 Fleet rental/rept funding 28,266 33,128 23,933 23,933 - - PD010250-545094 Fleet rental/repl funding 1,338 860 622 622 - - PD010260-545094 Fleet rental/repl funding - 1,291 932 932 - - PD010300-545094 Fleet rental/repl funding 683 430 311 311 - - PD010400-545094 Fleet rental/rept funding - 430 311 311 - - PD010700-545094 Fleet rental/repl funding 495 430 311 311 - - PR007200-545094 Fleet rental/repl funding 796 944 682 682 - - PR015800-545094 Fleet rental/rept funding 7,791 9,244 6,679 6,679 - - PW013100-545094 Fleet rental/rept funding 5 6 4 4 - - PW013101-545094 Fleet rental/repl funding 264 313 226 226 - - PW013130-545094 Fleet rental/repl funding 544 645 466 466 - PW013300-545094 Fleet rental/repl funding 1,380 1,637 1,183 1,183 - - PW016200-545094 Fleet rental/repl funding 34,860 41,363 29,884 29,884 - - Total Services & Passthrough Pmts 83,007 98,491 71,156 71,156 982,803 - GF000300-750195 Transfer Out to 1% Arts 21,950 750 6,350 6,350 16,250 19,000 GF000300-750411 Transfer Out to 411 300,000 300,000 300,000 300,000 300,000 300,000 GF000300-750105 Transfer Out to 105 - 238,936 220,000 - - - GF000300-750103 Transfer Out to 103 1,050,000 100,000 400,000 400,000 400,000 400,000 GF000300-750104 Transfer Out to 104 - 1,592,102 1,300,000 1,700,000 - - GF000300-750303 Transfer Out to 303 - 300,000 - - 100,000 - GF000300-750306 Transfer Out to 306 - - - - 140,000 840,000 Total Transfers Out 1,371,950 2,531,788 2,226,350 2,406,350 956,250 1,559,000 GF000200-750200 Transfer Out to 200 709,591 294,181 2,734,555 2,739,684 392,475 389,375 GF000200-750208 Transfer Out to 208 402,100 402,100 767,100 767,100 766,350 767,225 GF000200-750209 Transfer Out to 209 558,250 553,500 553,600 553,600 558,400 557,750 GF000200-750214 Transfer Out to 214 368,378 - - - - - GF000200-750217 Transfer Out to 217 545,300 530,011 - - - - GF000200-750218 Transfer Out to 218 113,130 113,130 113,115 113,115 - - GF000200-750219 Transfer Out to 219 793,750 638,760 1,404,367 1,404,367 1,405,035 1,403,700 GF000200-750220 Transfer Out to 220 - 515,736 514,415 514,415 513,029 516,579 GF000200-750221 Transfer Out to 221 - 65,318 1,120,660 1,120,660 1,114,540 571,716 Total Transfers Out for Debt Service Payments 3,490,499 3,112,735 7,207,812 7,212,941 4,749,828 4,206,345 Total Expenditures $ 4,945,456 $ 5,743,014 $ 9,505,318 $ 9,690,447 $ 6,688,881 $ 5,765,345 274 2023 - 2024 Biennial Budget City of Tukwila, Washington Department: Mayor's Office FUND: Lodging Tax Fund RESPONSIBLE MANAGER: Brandon Miles Description FUND NUMBER: 101 POSITION: Business Relations Manager This fund consists of proceeds from a special excise tax on lodging charges and is used to promote tourism within the City (Chapter 67.28 RCW). 2021-2022 Accomplishments ♦ Worked with partners and created a Tukwila signature event for the region (Juneteenth). Strategic Goal 5 ♦ Assisted in bringing in additional events and festivals to the City. Strategic Goal 5 ♦ Supported creation of a Master Plan for Tukwila Pond Park. Strategic Goal 5 ♦ Increased the total number of followers on Experience Tukwila by more than 15%. Strategic Goal 5 ♦ Managed ExperienceTukwila.com to bring more organic traffic to the site via site development and search engine optimization. Strategic Goal 5 ♦ Continued to build partnerships with the Seattle Seawolves and other rugby organizations to position Tukwila as the center of rugby in the Pacific Northwest. Strategic Goal 5 ♦ Completed first promotional videos for Experience Tukwila. Strategic Goal 5 ♦ Partnered with Seattle Southside Regional Tourism Authority on room booking tracking for events receiving City sponsorship. Strategic Goal 5 ♦ Partnered with the Cities of SeaTac and Des Moines to complete a comprehensive review of the Seattle Southside Tourism Promotion Area. Strategic Goal 5 2023-2024 Outcome Goals ♦ Work with community partners to build the annual Juneteenth event into a signature, regional City event. Strategic Goal 5 ♦ Identify and assist in the creation of smaller events in the Tukwila International Blvd area. Strategic Goal 5 ♦ Complete wayfinding program for tourism areas of the City. Strategic Goal 5 ♦ Increase total number of followers on all social media platforms by 15%. Strategic Goal 5 ♦ Manage and build out the Experience Tukwila website. Strategic Goal 5 ♦ Follow up on survey of 2017 that resulted in Tukwila's first net promotor score. Strategic Goal 5 ♦ Begin planning for tourism opportunities related to the 2026 World Cup. Strategic Goal 5 ♦ Identify ways to assist small, minority owned businesses in tourism promotion. Strategic Goal 5 ♦ Expand the City's relationship with the Seattle Seawolves and other rugby organizations. Strategic Goal 5 2023-2024 Indicators of Success ♦ Identification and recruitment of new activities, festivals, and events to bring to the City. Strategic Goal 5 ♦ Increased sales at hotels, restaurants, and entertainment establishments. Strategic Goal 5 ♦ More "feet on the streets" and "heads in beds." Strategic Goal 5 ♦ Increased total number of followers on all social media platforms by 15%. Strategic Goal 5 275 2023 - 2024 Biennial Budget City of Tukwila, Washington • Obtain 20,000 unique visitors on the Experience Tukwila website using organic search techniques (non -ads). Strategic Goal 5 • See improvements in the City's Net Promotor score compared to 2017 score. Strategic Goal 5 Budget by Revenue and Expenditure Summary Lodging Tax Operating Expenditures 2022 FTE Actual 2023 Budget Salaries Benefits 2024 FTE Budget Business Relations Manager Percent Change 0.5 Salaries & Wages Projected 60,695 64,713 63,732 68,766 72,432 7.9% 2020 2021 2022 2022 2023 2024 2022-2023 2023-2024 Operating Revenue 3.4% Supplies - 1,150 1,000 5,000 2,000 2,000 Hotel/Motel Tax $ 292,358 $ 540,329 $ 700,000 $ 450,000 $ 720,000 $ 750,000 60.0% 4.2% Grant Revenues 30,878 10,680 - - - - 0.0% 0.0% Investment Earnings 13,036 1,942 5,200 6,000 6,000 6,000 0.0% 0.0% Total Oprating Revenue 336,272 552,950 705,200 456,000 726,000 756,000 59.2% 4.1% Operating Expenditures 2022 FTE 2023 FTE 2023 Budget Salaries Benefits 2024 FTE 2024 Budget Salaries Benefits Business Relations Manager 0.5 0.5 Salaries & Wages 57,622 60,695 64,713 63,732 68,766 72,432 7.9% 5.3% Benefits 19,017 19,182 16,542 19,335 22,631 23,398 17.0% 3.4% Supplies - 1,150 1,000 5,000 2,000 2,000 -60.0% 0.0% Professional Services 394,026 186,966 146,750 425,000 375,000 375,000 -11.8% 0.0% Professional Development 4,686 6,117 4,402 10,000 21,500 21,520 115.0% 0.1% Advertising 93,538 218,174 139,857 250,000 350,000 350,000 40.0% 0.0% Technology Services 572 614 885 - 2,500 2,500 0.0% 0.0% Repairs & Maintenance Services - 5,000 - - - - 0.0% 0.0% Other Expenses 205 95 (14) 218,000 70,000 70,000 -67.9% 0.0% Total Operating Expenditures 569,665 497,992 374,134 991,067 912,397 916,850 -7.9% 0.5% Indirect Cost Allocation 19,416 24,981 25,231 25,231 26,493 27,818 5.0% 5.0% Other Non Operating - - - - - - 0.0% 0.0% Total Expenses 589,081 522,973 399,365 1,016,298 938,890 944,668 -7.6% 0.6% Beginning Fund Balance 1,965,198 1,712,389 1,742,366 1,742,366 2,048,201 1,835,311 17.6% -10.4% Change in Fund Balance (252,809) 29,977 305,835 (560,298) (212,890) (188,668) -62.0% -11.4% Ending Fund Balance $ 1,712,389 $ 1,742,366 $ 2,048,201 $ 1,182,068 $ 1,835,311 $ 1,646,643 55.3% -10.3% Salary and Benefit Details Lodging Tax Position Description 2022 FTE 2023 FTE 2023 Budget Salaries Benefits 2024 FTE 2024 Budget Salaries Benefits Business Relations Manager 0.5 0.5 $ 68,766 $ 22,631 0.5 $ 72,432 $ 23,398 Department Total 0.5 0.5 $ 68,766 $ 22,631 0.5 $ 72,432 $ 23,398 276 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues Salaries $ 57,622 $ 60,695 $ 64,713 $ 63,732 $ 68,766 $ 72,432 MR101300-313310 Hotel/Motel Tax $ 292,358 $ 540,329 $ 700,000 $ 450,000 $ 720,000 $ 750,000 MR101300-333219 Dept Of Treasury -Cares Act 30,878 - - - - - MR101300-337090 Port Of Seattle -Economic DevP - 10,680 - - - - MR101300-361110 Investment Interest 13,036 1,942 5,200 6,000 6,000 6,000 Total Operating Revenues Paid Family & Med Leave Prem 336,272 552,950 705,200 456,000 726,000 756,000 MR101300-525000 Medical, Dental, Life, Optical 6,299 484 4,548 522 239 251 Total Revenues Kaiser Medical & Dental $ 336,272 $ 552,950 $ 705,200 $ 456,000 $ 726,000 $ 756,000 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 MR101300-511000 Salaries $ 57,622 $ 60,695 $ 64,713 $ 63,732 $ 68,766 $ 72,432 Total Salaries & Wages 57,622 60,695 64,713 63,732 68,766 72,432 MR101300-521000 FICA 4,254 4,489 4,738 4,872 5,261 5,541 MR101300-523000 PERS 7,344 6,966 6,485 6,238 7,216 7,677 MR101300-524000 Industrial Insurance 162 261 146 169 172 181 MR101300-524050 Paid Family & Med Leave Prem 85 90 104 90 110 116 MR101300-525000 Medical, Dental, Life, Optical 6,299 484 4,548 522 239 251 MR101300-525095 Kaiser Medical & Dental - - - - 9,632 9,632 MR101300-525097 Self -Insured Medical & Dental 873 6,892 524 7,444 - - MR101302-524000 Industrial Insurance - - (3) - - - Total Personnel Benefits 19,017 19,182 16,542 19,335 22,631 23,398 MR101300-531000 Supplies -General - - - 5,000 - - MR101300-531001 Office Supplies- - 5 - - - MR101300-531003 Operating Supplies - 1,110 995 - 2,000 2,000 MR101300-531004 Event Food - 39 - - - - Total Supplies - 1,150 1,000 5,000 2,000 2,000 MR101300-541007 Contracted Services 19,077 5,204 140,000 - - - MR101300-543000 Professional Development - 255 - - - - MR101300-543001 Memberships 3,000 3,000 1,000 1,000 1,000 MR101300-543002 Registrations 370 845 750 - 2,500 2,500 MR101300-543004 Airfare 242 1,010 - - 1,500 1,500 MR101300-543007 Hotel/Lodging 946 835 2,000 - 2,500 2,500 MR101300-543008 Ground Transp/Parking 128 172 300 - 1,000 1,000 MR101300-543999 Other Prof Dev/Travel Expenses - - - 10,000 13,000 13,020 MR101300-544000 Advertising - - 5,000 - - - MR101300-544002 Marketing - - 17,857 - - - MR101300-544003 Sponsorships marketing- - 3,000 - - - MR101300-546001 Software Maintenance Contract 530 -- - - - MR101300-546003 Web Hosting 42 614 - - 1,500 1,500 MR101300-546004 Online Services -Subscriptions - - 885 - 1,000 1,000 MR101300-549000 Miscellaneous Expenses - - - 18,000 - - MR101300-549009 Media Subscriptions 7 - - - - - MR101300-549010 Business Meals (non Prof Dev) 199 95 (14) - - - MR101300-549999 Other Miscellaneous Expenses - - - - 15,000 15,000 MR101301-541000 Professional Services 141,810 20,000 6,750 275,000 - - MR101301-541006 Consulting Services 10,737 103,817 - - - - MR101301-543008 Ground Transp/Parking - - 12 - - - 277 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 MR101301-544000 Advertising -- 5,157 100,000 50,000 50,000 MR101301-544002 Marketing 63,538 32,784 20,000 100,000 50,000 50,000 MR101301-544003 Sponsorships marketing 30,000 185,390 88,843 50,000 250,000 250,000 MR101301-548001 Repair services - 5,000 - - - - MR101302-541000 Professional Services 222,401 57,945 - - - - MR101302-541007 Contracted Services- - - 150,000 375,000 375,000 MR101302-543002 Registrations - - 325 - - - MR101302-543008 Ground Transp/Parking - - 15 - - - MR101302-549000 Miscellaneous Expenses - - - 200,000 - - MR101302-549999 Other Miscellaneous Expenses - - - - 55,000 55,000 Total Services & Passthrough Pmts 493,027 416,966 291,880 903,000 819,000 819,020 MR101300-750190 Transfer Out ICA 19,416 24,981 25,231 25,231 26,493 27,818 Total Expenditures $ 589,081 $ 522,973 $ 399,365 $ 1,016,298 $ 938,890 $ 944,668 278 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Police FUND: Drug Seizure Fund RESPONSIBLE MANAGER: Eric Dreyer Description FUND NUMBER: 109 POSITION: Chief of Police The Drug Seizure fund was established to account for revenues resulting from the proceeds of property and moneys forfeited as a result of their involvement with the illegal sale, possession, or distribution of narcotics and/or other controlled substances. Expenditures from this fund must adhere to strict State and Federal stipulations. Because of this, most purchases cannot be planned with enough lead to make this publication and projected expenditures are estimates only. Revenues to this fund, by their nature, are unpredictable and are also estimates. The Police Department has one planned use of these funds for the upcoming biennium: the contracted amount of a Mental Health Professional to serve as a Co -Responder to assist community members in crisis. This is a continuation of the pilot program that was introduced during the previous biennium. Revenue and Expenditure Summary Drun Seizure Operating Expenditures Actual Budget Percent Change Salaries & Wages - Projected - - 100,107 111,510 0.0% 11.4% Benefits 2020 2021 2022 2022 2023 2024 2022-2023 2023-2024 Operating Revenue 8,378 26,979 40,000 10,000 10,000 -75.0% 0.0% Small Tools 5,497 Intergovernmental Revenues $ 12,948 $ 71,381 $ 13,368 $ - $ 35,000 $ 35,000 0.0% 0.0% Other Income 103,193 300,000 - 0.0% 70,000 80,000 80,000 14.3% 0.0% Investment Earnings 1,356 - - 0.0% 500 500 500 0.0% 0.0% Total Operating Revenue 117,496 371,381 13,368 Total Operating Expenditures 70,500 115,500 115,500 63.8% 0.0% Operating Expenditures Salaries & Wages - - - - 100,107 111,510 0.0% 11.4% Benefits - -- 48,901 50,787 0.0% 3.9% Supplies 11,924 8,378 26,979 40,000 10,000 10,000 -75.0% 0.0% Small Tools 5,497 17,938 7,864 - 19,000 19,000 0.0% 0.0% Professional Services 12,120 - 85,000 - 15,000 15,000 0.0% 0.0% Professional Development 5,000 24,444 - - 16,000 16,000 0.0% 0.0% Technology Services 8,140 - 25,283 - 22,000 22,000 0.0% 0.0°% Total Operating Expenditures 42,681 50,759 145,126 40,000 231,008 244,297 477.5% 5.8% Machinery & Equipment - 58,881 - - 35,000 35,000 0.0% 0.0% Total Capital Expenditures - 58,881 - - 35,000 35,000 0.0% 0.0% Transfers Out - 26,000 - - - - 0.0% 0.0% Total Expenditures 42,681 135,641 145,126 40,000 266,008 279,297 565.0% 5.0% Beginning Fund Balance 256,718 331,534 567,273 567,273 435,515 285,008 -23.2% -34.6% Change in Fund Balance 74,815 235,740 (131,758) 30,500 (150,508) (163,797) -593.5% 8.8% Ending Fund Balance $ 331,534 $ 567,273 $ 435,515 $ 597,773 $ 285,008 $ 121,211 -52.3% -57.5% 279 2023 - 2024 Biennial Budget City of Tukwila, Washington Salary and Benefit Details Drug Seizure Position Description 2022 FTE 2023 FTE 2023 Budget Salaries Benefits 2204 FTE 2204 Budget Salaries Benefits Mental Health Professional 0 1 $ 100,107 $ 48,901 1 $ 111,510 $ 50,787 Department Total 0 1 $ 100,107 $ 48,901 1 $ 111,510 $ 50,787 General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues 2022 Budget 2023 2024 PD109001-511000 Salaries S - PD109001-361110 Investment Interest $ 1,356 $ - $ - $ 500 $ 500 $ 500 PD109001-369300 Confiscated And Forfeited Prop 103,193 300,000 - 30,000 50,000 50,000 PD109002-331169 Equitable Sharing Program -DOJ 12,948 71,381 13,368 - 35,000 35,000 PD109002-369300 Confiscated And Forfeited Prop - - - 40,000 30,000 30,000 Total Operating Revenues LEOFF 117,496 371,381 13,368 70,500 115,500 115,500 - 5,359 6,029 PD109001-524000 Industrial Insurance - Total Revenues - $ 117,496 $ 371,381 $ 13,368 $ 70,500 $ 115,500 $ 115,500 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PD109001-511000 Salaries S - $ - $ - $ - $ 100,107 $ 111,510 Total Salaries & Wages - - - 100,107 111,510 PD109001-521000 FICA - - - - 7,658 8,531 PD109001-522000 LEOFF - - - - 5,359 6,029 PD109001-524000 Industrial Insurance - - - - 4,273 4,486 PD109001-524050 Paid Family & Med Leave Prem - - - - 161 178 PD109001-525000 Medical, Dental, Life, Optical - - - - 2,249 2,361 PD109001-525097 Self -Insured Medical & Dental - - - - 29,201 29,201 Total Personnel Benefits - - - - 48,901 50,787 PD109001-531000 Supplies -General - - 9,000 20,000 - - PD109001-531003 Operating Supplies - 8,378 5,979 - 10,000 10,000 PD109001-531008 Employee Appreciation Supplies 905 - - - - - PD109001-531010 Police New Officer Equip 11,019 - - - - - PD109001-535001 Equipment - 3,186 4,187 - - - PD109001-535003 Office Equipment - 1,907 - - 2,000 2,000 PD109002-531000 Supplies -General - - 12,000 20,000 - - PD109002-535001 Equipment 2,631 - 168 - 5,000 5,000 PD109002-535003 Office Equipment 2,866 12,845 3,509 - 12,000 12,000 Total Supplies 17,421 26,316 34,843 40,000 29,000 29,000 280 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PD109001-541007 Contracted Services - - 85,000 - 15,000 15,000 PD109001-543000 Professional Development - 2,498 - - - - PD109001-543001 Memberships - 585 - - - - PD109001-543002 Registrations - 1,595 - - 3,000 3,000 PD109001-543004 Airfare - 464 - - 3,000 3,000 PD109001-543007 Hotel/Lodging - 3,718 - - - - PD109001-543008 Ground Transp/Parking - 159 - - - - PD109001-546001 Software Maintenance Contract -- - - 5,000 5,000 PD109002-541007 Contracted Services 12,120 - - - - - PD109002-543000 Professional Development - - - - - - PD109002-543002 Registrations 5,000 15,425 - - 5,000 5,000 PD109002-543004 Airfare -- - - 5,000 5,000 PD109002-546001 Software Maintenance Contract 8,140 - 25,283 - 17,000 17,000 PD109002-549000 Miscellaneous Expenses - - - - - - Total Services & Passthrough Pmts 25,260 24,444 110,283 - 53,000 53,000 PD109001C-564000 Machinery & Equipment- - - - 35,000 35,000 PD109002C-564000 Machinery & Equipment- 58,881 - - - - Total Capital Expenditures - 58,881 - - 35,000 35,000 PD109002-750501 Transfer Out to 501 - 26,000 - - - - Total Transfers Out - 26,000 - - - - Total Expenditures $ 42,681 $ 135,641 $ 145,126 $ 40,000 $ 266,008 $ 279,297 281 2023 - 2024 Biennial Budget City of Tukwila, Washington This page intentionally left blank 282 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: N/A FUND: Contingency Fund RESPONSIBLE MANAGER: Vicky Carlsen Description DIVISION: N/A FUND NUMBER: 105 POSITION: Finance Director Sufficient fund balances and reserve levels are important for the long-term financial stability of the City. This fund provides for a reserve fund balance equal to or greater than 10% of the previous General Fund on-going revenue, exclusive of significant non-operating, non-recurring revenues such as real estate sales or transfers in from other funds. Amounts held in this fund can be used for more restrictive, emergency type purposes. All expenditures from this fund require Council approval. This fund is reported as a sub -fund of the general fund in the City's Annual Comprehensive Financial Report (ACFR). Expenditure & Revenue Summary Contingency Fund Operating Expenditures Transfers Out 700,000 Actual - - Budget - Percent Change 2020 2021 Projected 2022 2022 2023 2024 2022-2023 2023-2024 Operating Revenue Investment Earnings Transfers In $ 46,191 - $ 66,960 238,936 $ 68,083 220,000 $ 20,000 - $ 20,000 - $ 20,000 - 0.0% 0.0% 0.0% 0.0% Total Operating Revenue 46,191 305,896 288,083 20,000 20,000 20,000 0.0% 0.0% Operating Expenditures Transfers Out 700,000 - - - - - 0.0% 0.0% Total Operating Expenditures 700,000 - - - - - 0.0% 0.0% Beginning Fund Balance 7,101,978 6,448,169 6,754,065 6,754,065 7,042,148 7,062,148 4.3% 0.3% Change in Fund Balance (653,809) 305,896 288,083 20,000 20,000 20,000 0.0% 0.0% Ending Fund Balance $ 6,448,169 $ 6,754,065 $ 7,042,148 $ 6,774,065 $ 7,062,148 $ 7,082,148 4.3% 0.3% *Contingency fund reserve policy: 10% of previous year ongoing revenue met 283 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues FN105100-361110 FN105100-361112 FN105100-361320 Investment Interest Investment Interest Accrued Unrlzd Gain(Loss)-Investments $ 46,191 - - $ 820 4,948 61,192 $ 68,083 - - $ 20,000 - - $ 20,000 - - $ 20,000 - - Total Operating Revenues - 46,191 - 66,960 68,083 20,000 20,000 20,000 FN105100-730000 FN105100-730010 Transfer In from General Fund Transfer In GF One-time Rsv - - - - 238,936 - 220,000 - - - - - - Non -Operating Revenues - Total Expenditures 238,936 220,000 - - - - $ - $ - $ - Total Revenues $ 46,191 $ 305,896 $ 288,083 $ 20,000 $ 20,000 $ 20,000 Expenses GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 FN105100-750000 Transfer Out to General Fund $ 700,000 $ - $ - $ - $ - $ - Total Transfers Out 700,000 - - - - - Total Expenditures $ 700,000 $ - $ - $ - $ - $ - 284 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: N/A FUND: Various Debt Service RESPONSIBLE MANAGER: Vicky Carlsen Description FUND NUMBER: 2XX POSITION: Finance Director The funds in this section record the payment of principal and interest for the City's outstanding limited tax general obligation bonds, unlimited tax general obligation bonds, and bonds associated with the City's Local Improvement District #33. Unless specified below, all GO bond issues are being repaid by taxes collected in the general fund. DEBT SERVICE SUMMARY Existing LTGO Debt SCORE Limited Tax, GO Bonds, Refunded 2019 (Moody's rating "Aa2" and S&P rating "AA+"): Pay for portion of the construction costs of SCORE jail, a correctional facility, in partnership with five other cities. Original issue amount $51,055,000 with $4,921,702 allocated to the City of Tukwila. SCORE plans to pay the debt service on behalf of the owner cities, which includes Tukwila. The debt has a 20 -year repayment schedule with interest rates ranging from 1.24% to 3.08% and is callable on December 1, 2029. Limited Tax GO Bonds, 2015 (S&P rating "AA"): Funding for Interurban Avenue South and Boeing Access Road Bridge projects. Interurban Avenue South consisted of designing and constructing sidewalks, pavement restoration, as well as drainage and lighting work. Boeing Access Road Bridge project rehabilitated the existing bridge with a 340' long concrete or steel bridge structure. Original issue amount of $5,825,000. The debt has a 20 -year repayment schedule with interest rates ranging from 2.25% to 3.00% and is callable on June 1, 2025. Limited Tax GO Bonds, 2017 (S&P rating "AA"): Funding for 42nd Street and 53rd Street Sidewalk projects. Original issue amount of $8,180,000. The debt has a 20 -year repayment schedule with interest rates ranging from 3.00% to 3.50% and is callable on June 1, 2027. Limited Tax GO Bonds, 2018 (S&P rating "AA"): Funding to purchase land for the Public Works Shops facility. This debt is part of the Public Safety Plan. Original issue amount of $18,365,000. The debt has a 20 -year repayment schedule with interest rates ranging from 1.95% to 3.50% and is callable on June 1, 2027. Anticipated land sale revenue will be utilized to repay a portion of this debt. Limited Tax GO Bonds, 2019 (S&P rating "AA"): Funding for Public Safety Plan projects including the construction of a Justice Center, two fire stations, and PW Shops. Original issue amount of $22,830,000. The debt has a 20 -year repayment schedule with interest rates ranging from 3.00% to 5.00% and is callable on June 1, 2029. Anticipated land sale revenue will be utilized to repay a portion of this debt. Limited Tax GO Refunding Bonds, 2020 (private placement): Funding for Southcenter Parkway and Howard Hansen Dam projects. Original issue amount of $1,995,000. Interest rate for the life of the issue is 1.29%. Limited Tax GO Bonds, 2021A (private placement): Funding for Public Works Shops Phase I project. Original issue amount of $2,867,300. Interest rate for the life of the issue is 1.70%. 285 2023 - 2024 Biennial Budget City of Tukwila, Washington Limited Tax GO Refunding Bonds, 2021 B (private placement): Original proceeds were used to purchase property in the City's Tukwila Redevelopment (Urban Renewal) area. Original issue amount of $2,780,900. Interest rate for the life of the issue is 2.70%. Limited Tax GO Refunding Bonds, 2021C Taxable (private placement): Original proceeds were used for arterial street capital projects. Original issue amount of $1,072,300. Interest rate for the life of the issue is 1.15%. Existing UTGO Debt Unlimited Tax GO Bonds, 2016 (S&P rating "AA"): Funding for Public Safety Plan projects including the purchase of land and construction of a Justice Center and two fire stations. Original issue amount of $32,990,000. The debt has a 20 -year repayment schedule with interest rates ranging from 4.50% to 5.00% and has an optional redemption date of December 1, 2026. Unlimited Tax GO Bonds, 2019 (S&P rating "AA"): Funding for Public Safety Plan projects including the construction of a Justice Center and two fire stations. Original issue amount of $37,770,000. The debt has a 20 -year repayment schedule with interest rates ranging from 3.00% to 5.00% and is callable on June 1, 2029. This issue is being repaid by an excess property tax levy. Existing Local Improvement District Debt Local Improvement District #33, 2013 (S&P rating "BBB"): Funding to improve access to the Southcenter area. Original issue amount of $6,687,500. The debt has a 20 -year repayment schedule with interest rates ranging from 3.15% to 5.75%. Debt is being repaid from assessments on property within the LID #33 boundaries. Planned Debt There are no planned debt issuances in the 2023-2024 biennium. 286 2023 - 2024 Biennial Budget City of Tukwila, Washington LTGO Debt - Revenue and Expenditure Summary Limited General Obligation Debt Service Funds - Combined Debt Service Expenditures Account Description Actual Projected 2022 2022 Budget 2024 Percent Change 2020 2021 Projected 2022 2022 2023 2024 2022-2023 2023-2024 Operating Revenue -10.2% Interest Expense 2,402,093 2,236,367 2,180,535 2,378,088 2,173,234 2,039,786 Intergovernmental Revenue $ 20,657 $ - $ - $ 377,030 $ 376,876 $ 376,914 0.0% 0.0% Investment Earnings 2,051 154 - 2,000 - - -100.0% 0.0% Bond Proceeds from Refinancing 1,995,000 3,870,500 - - - - 0.0% 0.0% Total Operating Revenue 2,017,708 3,870,654 - 379,030 376,876 376,914 -0.6% 0.0% Transfers In - General Fund 3,490,499 3,112,735 7,207,812 7,207,812 4,749,828 4,206,344 -34.1% -11.4% Transfers In- Utility Funds 533,350 533,944 1,053,033 1,053,033 1,052,366 1,053,076 -0.1% 0.1% Total Revenue 6,041,557 7,517,333 8,260,845 8,639,875 6,179,070 5,636,334 -28.5% -8.8% Debt Service Expenditures Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues Principal 3,636,461 5,661,560 6,080,310 6,264,916 4,005,836 3,596,548 -36.1% -10.2% Interest Expense 2,402,093 2,236,367 2,180,535 2,378,088 2,173,234 2,039,786 -8.6% -6.1% Debt Issue Costs 31,600 40,500 - - - - 0.0% 0.0% Total Debt Service Expenditures 6,070,154 7,938,428 8,260,845 8,643,004 6,179,070 5,636,334 -28.5% -8.8% Beginning Fund Balance 449,693 421,095 - - - - 0.0% 0.0% Change in Fund Balance (28,597) (421,095) - (3,129) - - -100.0% 0.0% Ending Fund Balance $ 421,095 $ - $ - $ (3,129) $ - $ - -100.0% 0.0% General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues DS200100-361110 Investment Interest $ 2,035 $ 154 $ - $ 2,000 $ - $ - LTG02009-337212 Contribution -SCORE - - - 377,030 376,876 376,914 LTG02010-332210 IRS Tax Credit 20,657 - - - - - LTGO2010-361110 Investment Interest 15 - - - - - LTG02010-391100 LTGO Bond Proceeds 1,971,932 - - - - - LTG02011-391100 LTGO Bond Proceeds - 1,065,750 - - - - LTG02014-391100 LTGO Bond Proceeds - 2,764,135 - - - - LTG02020-391100 LTGO Bond Proceeds 23,068 - - - - - LTG02021-391100 LTGO Bond Proceeds - 40,615 - - - - Total Operating Revenues 2,017,708 3,870,654 - 379,030 376,876 376,914 DS200100-730197 Transfer In -Gen Fd Debt Svc - - - - - - LOC2017-730197 Transfer In -Gen Fd Debt Svc 59,176 63,728 2,344,280 2,344,280- - LTG02010-730197 Transfer In -Gen Fd Debt Svc 368,378 - - - - - LTG02011-730197 Transfer In -Gen Fd Debt Svc 545,300 530,011 - - - - LTG02013-730197 Transfer In -Gen Fd Debt Svc 113,130 113,130 113,115 113,115 - - LTG02014-730197 Transfer In -Gen Fd Debt Svc 260,290 132,387 - - - - LTG02015-730197 Transfer In -Gen Fd Debt Svc 390,125 98,066 390,275 390,275 392,475 389,375 LTG02017-730197 Transfer In -Gen Fd Debt Svc 558,250 553,500 553,600 553,600 558,400 557,750 LTG02018-730197 Transfer In -Gen Fd Debt Svc 402,100 402,100 767,100 767,100 766,350 767,225 LTG02018-730400 Transfer In from Util Fds 402,100 402,100 767,100 767,100 766,350 767,225 LTG02019-730197 Transfer In -Gen Fd Debt Svc 793,750 638,760 1,404,367 1,404,367 1,405,035 1,403,700 LTG02019-730400 Transfer In from Util Fds 131,250 131,844 285,933 285,933 286,016 285,851 LTG02020-730197 Transfer In -Gen Fd Debt Svc - 515,736 514,415 514,415 513,029 516,579 LTG02021-730197 Transfer In -Gen Fd Debt Svc - 65,318 1,120,660 1,120,660 1,114,540 571,716 Total Transfers In 4,023,849 3,646,679 8,260,845 8,260,845 5,802,194 5,259,420 Total Revenues $ 6,041,557 $ 7,517,333 $ 8,260,845 $ 8,639,875 $ 6,179,070 $ 5,636,334 287 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 LOC2017-571181 Bond Prin-Urban Renewal $ - $ - $ 2,276,000 $ 2,276,000 $ - $ - LOC2017-583181 Bond Int -Urban Renewal 59,176 63,728 68,280 68,280 - - LTGO2009-571950 Bond Prin-Roads/Streets - - - 184,606 191,836 199,548 LTGO2009-583950 Bond Int-Roads/Streets - - - 192,424 185,040 177,366 LTGO2010-571180 Bond Prin-Central Govt Svcs 629,100 - - - - - LTGO2010-571950 Bond Prin-Roads/Streets 1,700,900 - - - - - LTGO2010-583180 Bond Int -Central Govt Svcs 22,432 - - - - - LTGO2010-583950 Bond Int-Roads/Streets 60,648 - - - - - LTGO2010-584180 Dbt Issue Costs -Central Govt 8,532 - - - - - LTG02011-571950 Bond Prin-Roads/Streets 475,000 1,545,000 - - - - LTGO2011-583950 Bond Int-Roads/Streets 70,300 51,300 - - - - LTGO2013-571760 Bond Prin-Park Facilities 101,461 105,560 109,810 109,810 - - LTGO2013-583760 Bond Int -Park Facilities 11,669 7,570 3,305 3,305 - - LTGO2014-571580 Bond Prin-Cmty & Econ Dev 160,000 2,941,000 - - - - LTGO2014-583580 Bond Int-Cmty & Economic Dev 104,990 51,827 - 5,129 - - LTGO2015-571950 Bond Prin-Roads/Streets 245,000 250,000 260,000 260,000 270,000 275,000 LTGO2015-583950 Bond Int-Roads/Streets 145,125 137,775 130,275 130,275 122,475 114,375 LTG02017-571950 Bond Prin-Roads/Streets 325,000 330,000 340,000 340,000 355,000 365,000 LTGO2017-583950 Bond Int-Roads/Streets 233,250 223,500 213,600 213,600 203,400 192,750 LTGO2018-571480 Bond Prin-PW Central Svcs - - 730,000 730,000 765,000 805,000 LTGO2018-583480 Bond Int -PW Central Svcs 804,200 804,200 804,200 804,200 767,700 729,450 LTGO2019-571210 Bond Prin-Public Safety - - 371,700 371,700 390,600 409,500 LTGO2019-571220 Bond Prin-Fire Services - - 318,600 318,600 334,800 351,000 LTGO2019-571480 Bond Prin-PW Central Svcs - - 194,700 194,700 204,600 214,500 LTGO2019-583210 Bond Int -Public Safety 373,928 338,226 338,226 338,226 319,641 300,111 LTGO2019-583220 Bond Int -Fire Services 320,509 289,908 289,908 289,908 273,978 257,238 LTGO2019-583480 Bond Int -PW Central Svcs 195,867 177,166 177,166 177,166 167,431 157,201 LTGO2020-571180 Bond Prin-Central Govt Svcs - 132,300 133,650 133,650 135,000 137,700 LTGO2020-571950 Bond Prin-Roads/Streets - 357,700 361,350 361,350 365,000 372,300 LTGO2020-583180 Bond Int -Central Govt Svcs - 6,949 5,242 5,242 3,518 1,776 LTGO2020-583950 Bond Int-Roads/Streets - 18,787 14,173 14,173 9,511 4,803 LTGO2020-584950 Dbt Issue Cost-Roads/Streets 23,068 - - - - - LTGO2021-571480 Bond Prin-PW Central Svcs - - 265,500 265,500 270,000 274,600 LTGO2021-571580 Bond Prin-Cmty & Econ Dev - - 183,100 183,100 187,600 192,400 LTGO2021-571950 Bond Prin-Roads/Streets - - 535,900 535,900 536,400 - LTGO2021-583480 Bond Int -PW Central Svcs - 23,424 48,744 48,744 44,231 39,641 LTGO2021-583580 Bond Int-Cmty & Economic Dev - 36,082 75,084 75,084 70,141 65,075 LTGO2021-583950 Bond Int-Roads/Streets - 5,926 12,332 12,332 6,169 - LTGO2021-584480 Dbt Issue Cost -PW Centralized - 17,415 - - - - LTGO2021-584580 Issue Cost-Cmty Plan & Econ Dv - 16,605 - - - - LTGO2021-584950 Dbt Issue Cost-Roads/Streets - 6,480 - - - - Total Debt Service Payments 6,070,154 7,938,428 8,260,845 8,643,004 6,179,070 5,636,334 Total Expenditures $ 6,070,154 $ 7,938,428 $ 8,260,845 $ 8,643,004 $ 6,179,070 $ 5,636,334 288 2023 - 2024 Biennial Budget City of Tukwila, Washington UTGO Debt - Revenue and Expenditure Summary Unlimited General Oblivation Debt Service Funds - Combined Debt Service Expenditures Account Description Actual Projected 2022 2022 Budget 2024 Percent Change 2020 2021 Projected 2022 2022 2023 2024 2022-2023 2023-2024 Operating Revenue Property Tax Investment Earnings $ 3,433,628 43 $ 3,906,139 171 $ 4,375,000 1,500 $ 4,375,000 - $ 4,485,975 1,200 $ 4,811,975 1,200 2.5% 0.0% 7.3% 0.0% Total Operating Revenue 3,433,671 3,906,309 4,376,500 4,375,000 4,487,175 4,813,175 2.6% 7.3% Debt Service Expenditures Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues DS213100-311100 DS213100-361110 Real and Personal Prop Tax Investment Interest Principal 700,000 960,000 1,780,000 1,780,000 1,980,000 2,405,000 11.2% 21.5% Interest Expense 2,812,537 2,642,975 2,594,975 2,594,975 2,505,975 2,406,975 -3.4% -4.0% Total Debt Service Expenditures 3,512,537 3,602,975 4,374,975 4,374,975 4,485,975 4,811,975 2.5% 7.3% Beginning Fund Balance 88,825 9,959 313,293 313,293 314,818 316,018 0.5% 0.4% Change in Fund Balance (78,866) 303,334 1,525 25 1,200 1,200 4700.0% 0.0% Ending Fund Balance $ 9,959 $ 313,293 $ 314,818 $ 313,318 $ 316,018 $ 317,218 0.9% 0.4% General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues DS213100-311100 DS213100-361110 Real and Personal Prop Tax Investment Interest $ 3,433,628 43 $ 3,906,139 171 $ 4,375,000 1,500 $ 4,375,000 - $ 4,485,975 1,200 $ 4,811,975 1,200 Total Operating Revenues Bond Prin-Fire Services 3,433,671 3,906,309 4,376,500 4,375,000 4,487,175 4,813,175 UTG02016-583210 Bond Int -Public Safety 841,905 832,605 820,605 820,605 790,455 750,255 Total Revenues Bond Int -Fire Services $ 3,433,671 $ 3,906,309 $ 4,376,500 $ 4,375,000 $ 4,487,175 $ 4,813,175 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 UTGO2016-571210 Bond Prin-Public Safety $ 186,000 $ 240,000 $ 603,000 $ 603,000 $ 804,000 $ 894,000 UTG02016-571220 Bond Prin-Fire Services 124,000 160,000 402,000 402,000 536,000 596,000 UTG02016-583210 Bond Int -Public Safety 841,905 832,605 820,605 820,605 790,455 750,255 UTG02016-583220 Bond Int -Fire Services 561,270 555,070 547,070 547,070 526,970 500,170 UTG02019-571210 Bond Prin-Public Safety 210,600 302,400 418,500 418,500 345,600 494,100 UTG02019-571220 Bond Prin-Fire Services 179,400 257,600 356,500 356,500 294,400 420,900 UTG02019-583210 Bond Int -Public Safety 761,056 677,862 662,742 662,742 641,817 624,537 UT002019-583220 Bond Int -Fire Services 648,307 577,438 564,558 564,558 546,733 532,013 Total Debt Service Payments 3,512,537 3,602,975 4,374,975 4,374,975 4,485,975 4,811,975 Total Expenditures $ 3,512,537 $ 3,602,975 $ 4,374,975 $ 4,374,975 $ 4,485,975 $ 4,811,975 289 2023 - 2024 Biennial Budget City of Tukwila, Washington Local Improvement District & Guaranty Fund - Revenue and Expenditure Summary Local Improvement District #33 Debt Service Funds - Combined Debt Service Expenditures Account Description Actual Projected 2022 2022 Budget 2024 Percent Change Bond Prin-Roads/Streets Bond Int-Roads/Streets Principal Projected 370,000 375,000 445,000 400,000 400,000 -10.1% 2020 2021 2022 2022 2023 2024 2022-2023 2023-2024 Operating Revenue -16.8% Total Debt Service Expenditures 679,313 547,713 536,063 628,563 525,000 504,000 LID Assessments $ 377,132 $ 375,889 $ 380,093 $ 445,000 $ 400,000 $ 400,000 -10.1% 0.0% LID Assessment Interest 170,485 150,987 140,339 136,000 125,000 104,000 -8.1% -16.8% Investment Earnings 17,850 17,723 20,996 3,000 3,000 3,000 0.0% 0.0% Total Operating Revenue 565,467 544,599 541,428 584,000 528,000 507,000 -9.6% -4.0% Debt Service Expenditures Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues Bond Prin-Roads/Streets Bond Int-Roads/Streets Principal 480,000 370,000 375,000 445,000 400,000 400,000 -10.1% 0.0% Interest Expense 199,313 177,713 161,063 183,563 125,000 104,000 -31.9% -16.8% Total Debt Service Expenditures 679,313 547,713 536,063 628,563 525,000 504,000 -16.5% -4.0% Beginning Fund Balance 1,457,230 1,343,385 1,340,271 1,340,271 1,345,636 1,348,636 0.4% 0.2% Change in Fund Balance (113,845) (3,114) 5,365 (44,563) 3,000 3,000 -106.7% 0.0% Ending Fund Balance $ 1,343,385 $ 1,340,271 $ 1,345,636 $ 1,295,708 $ 1,348,636 $ 1,351,636 4.1% 0.2% General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues Bond Prin-Roads/Streets Bond Int-Roads/Streets $ 480,000 199,313 $ 370,000 177,713 $ 375,000 161,063 $ 445,000 183,563 $ 400,000 125,000 $ 400,000 104,000 DS206100-361110 Investment Interest $ 20,499 $ 20,815 $ 20,496 $ 3,000 $ 3,000 $ 3,000 DS206100-361112 Investment Interest Accrued - (2,135) - - - - DS206100-361320 Unrlzd Gain(Loss)-Investments (5,430) (1,030) - - - - LID33-361110 Investment Interest 2,781 73 500 - - - LID33-361400 Interest on Receivables 170,485 150,987 140,339 136,000 125,000 104,000 L1D33-368100 Special Assessments -Capital 377,132 375,889 380,093 445,000 400,000 400,000 Total Operating Revenues 565,467 544,599 541,428 584,000 528,000 507,000 Total Revenues $ 565,467 $ 544,599 $ 541,428 $ 584,000 $ 528,000 $ 507,000 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 LID33-571950 L1D33-583950 Bond Prin-Roads/Streets Bond Int-Roads/Streets $ 480,000 199,313 $ 370,000 177,713 $ 375,000 161,063 $ 445,000 183,563 $ 400,000 125,000 $ 400,000 104,000 Total Debt Service Payments 679,313 547,713 536,063 628,563 525,000 504,000 Total Expenditures $ 679,313 $ 547,713 $ 536,063 $ 628,563 $ 525,000 $ 504,000 290 2023 - 2024 Biennial Budget City of Tukwila, Washington This chart represents the general obligation debt service of the City. It includes debt being repaid with general fund revenue as well as debt that is being repaid from utility funds. Since 2015, SCORE bonds have been paid directly by SCORE jail. $4,0EU $3,000 52,000 $1,000 $0 City of Tukwila General Obligation Bond Debt Service .10 .y0 ,LO .ti0 ,LD ,ti0 ,lD .tiO .10 ,ti0 .VO .s4 1� .�03 .19 • Interurban Avenue South & RAR Bridge ■ 42nd and S3rd Sidewalks • PSP - PW Shops ■ PSP and PW Shops ■ SCORE ■ 5C Parkway Extension/HHD • PW Shops • U'rban Renewal en Arterial Street PW Shops Debt Split between general fund and Wiley funds SCORE debt SCORE plans to pay debt on behalf of owner cities 291 2023 - 2024 Biennial Budget City of Tukwila, Washington The chart below reflects the existing general obligation debt service of the City and includes both principal and interest requirements. Schedule of Budgeted General Obligation Long -Term Debt Totals $ 5,068,800 $ 8,337,875 $24,534,850 $28,716,550 $ 6,030,336 $ 1,029,608 $ 2,827,922 $ 3,074,396 $ 542,569 $ 80,162,905 292 LTGO LTGO LTGO LTGO LTGO 2015 LTGO 2017 LTGO 2018 LTGO 2019 Refunding Refunding LTGO 2021A Refunding Refunding 2019 2020 2021B 2021C $5,825,000 $8,180,000 $18,365,000 $22,830,000 $4,921,702 $1,995,000 $1,072,300 Original Issue Original Issue Original Issue Original Issue Original Issue Original Issue $2,867,300 Original Issue $2,780,900 Original Issue Original Issue Interurban 42nd and PSP - PW PSP and PW SCORE SC Parkway PW Shops Urban Renewal Arterial Total Existing A,enue 53rd Shops Shops Extension/H Street General South & Sidewalks HD Obligation BAR Bridge Debt 2023 $ 392,475 $ 558,400 $ 1,532,700 $ 1,691,050 $ 376,876 $ 513,029 $ 314,231 $ 257,741 $ 542,569 $ 6,179,070 2024 389,375 557,750 1,534,450 1,689,550 376,914 516,579 314,241 257,475 - 5,636,334 2025 391,125 556,800 1,534,200 1,690,800 377,126 - 314,172 258,381 - 5,122, 604 2026 387,575 555,550 1,531,950 1,689,550 376,861 - 314,226 257,321 - 5,113,033 2027 391,050 554,000 1,532,700 1,690,800 377,054 - 314,198 257,146 - 5,116,948 2028 392,050 557,150 1,531,200 1,689,300 376,693 - 314,188 256,827 - 5,117,408 2029 387,750 554,850 1,532,450 1,688,750 376,741 - 314,196 256,265 - 5,111,001 2030 388,300 557,250 1,536,200 1,687,150 377,151 - 623,218 255,463 - 5,424,731 2031 388,550 554,200 1,533,000 1,689,500 376,910 - 5,253 255,623 4,803,035 2032 388,500 555,850 1,533,200 1,690,650 376,982 - - 254,416 - 4,799,597 2033 388,150 557,050 1,531,600 1,690,600 376,866 - - 254,173 - 4,798,439 2034 392,500 557,800 1,533,200 1,689,350 376,770 - - 253,566 - 4,803,186 2035 391,400 551,875 1,532,800 1,686,900 376,673 - - - - 4,539,648 2036 - 555,625 1,535,400 1,688,250 377,040 - - - - 4,156,315 2037 - 553,725 1,535,800 1,688,250 376,866 - - - - 4,154,641 2038 - - 1,534,000 1,686,900 376,813- - - - 3,597,713 2039 - - - 1,689,200 - - - - - 1,689,200 Totals $ 5,068,800 $ 8,337,875 $24,534,850 $28,716,550 $ 6,030,336 $ 1,029,608 $ 2,827,922 $ 3,074,396 $ 542,569 $ 80,162,905 292 2023 - 2024 Biennial Budget City of Tukwila, Washington N 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 000 0 NNNNNNNNNNNNNNNNNNN Section 1 Existing General Obligation Debt Column 22 Total Existing GO Debt 11 0 m O C > E (n O U 4,496,770 8,637,875 O V V M m m r M O M V O O M m O m V W m N M m r r M N .- c0 .- (044)44)14)44)10(014) u) r O) (O m 0 M 0 0 O M M Ol M m V V O 0 O O r 0 (0 V m M m r N M V M W m M O) (O V W N N O M M O M u) u) M m m m n m u) .- u) c0 .- V V V V V V V M .- O m ER N C E O U LTGO Refunding 2021C $1,072,300 Original Issue M (n M `M ..0 Q CO‘ -.0, ('‚410(0 0) N u) m .1-4- N i i i N ) 0) (O m N o t» Column 21 O O C m =o O C N F) O -115N $2,780,900 Original Issue CT' 03 -9 a) C D 36,082 258,184 u) m r V r m N V N n V M M m r t - m r- m u) u) u) u) u) ('‚4 ('4 ('1 ('4 ('1 ('‚4 m M M m M m (O m m N (O 0) N V (O V (n ' ' ' ' M (o (ri 44) V V M v u) u) u) u) u) u) u) r ('1 ('‚4 ('‚4 ('4 ("1 ('1 O M (R (71 C E U LTGO 2021A $2,867,300 Original Issue m 0 O s 0) 0- V V N V V N M V' N M N m N m M V� N O) CO N N N V V V V V M M M M M M m m M N O) u) N N N 0) V M u) r M (NO CN0 N 69 Column 21 LTGO Refunding 2020 $1,995,000 Original Issue >. X 3 = Y 0 N d C Ow O W 515,736 514,415 MCD o 0 . . . . _M LOW CO . . . . . . . m m o) 0 c - (fl N C E O U LTGO Refunding 2019 $4,921,702 Original Issue W W 0 (_) m 376,895 377,030 J W V m V M (00)0(04'0)0)(04'.000(0(0 m m r (! r m r r r r r r MMMMMMMMMMMMMMMM O N m O M O (O 4 (O ' M m r m m (O (O m r (O m O r r r r r r r r r r M O CO 69 Column 19 LTGO 2019 0 = m N c N . 69 '0 d o r 805,300 1,690,300 0 0 0 0 0 0 N O O u) O O O u) CO u) N M m O M O m (0 m (0m (0m m co m co m (o 0 0 0 0 0 0 0 0 0 0 0 0 m m O () 0 (0 0 m (0 0 0 (0 n r u) CO (O M W N N 0) N u) m r O) O O O (fl W W (0 m m m m eo (0 o) ao m m ao m m m m o m m (o m m m m m r C E U LTGO 2018 $18,365,000 Original Issue M. Cl .0 a 804,200 1,534,200 0 0 0 0 0 0 0000000000000000 r V N O) r N N V V .- N .- 1') 0) 4') 4') 1') 4') 0 0 0 0 0 0 0 0 0 0 0 N V N O N (O N m V m O ' m N (O M M .- M N (n (0 V V 4') 4') 4') 4') 4') 4') 4') 1') 4') 4') M N (fl E E U LTGO 2017 Refunded LOC $2,276,000 Original Issue .13 C M O .2 C, 0 a' ce CO 0 CO ct M N (A C E O 0 LTGO 2017 $8,180,000 Original Issue 0) -C Y M "O o -p M 3 C u) 4) N ;O V (n 553,500 553,600 0 0 0 0 0 0 O u) 0 u) 0 u) V W u) 0,- m r m o V r.o 000000000000000 u) (0 u) u) u) u) 0 0 0 0 0 0 0 0 u) u) u) u) 0 u) u) 0 r N N r m N N m O a0 m (0 r ' ' a0 o M r M u) u) u) u) (0 u) N N u) M m (n Column 15 LTGO 2015 0 Or,' O u -) .c OND O y u) 69 C 2 m m m > ,20o) . O) N Q -.F..= .q O cn 387,775 390,275 (n (n (n (n 0 0 r r N r u) u) V M. - m O O (A N W r N m (A m 0 M M M M M M 0 0 0 0 0 0 0 0 u) O u) 0 u) 0 0 0 r M N m. - m ' ' ' m r m m aD m N m m m m m m O)O) m m M M P) M p) M (O V) c UCe Fund 200 LTGO, 2014 0 O o c o N mm CO m 64 m 3 -2 a D 264,774 69 Column 12 Fund 218 LTGO, 2013 enssl leul6uO 000'000` I•$ C M oM 0 a 0 u) .-.- M i i i i i i i, i i i 69 c E g U Fund 217 LTGO Refunding, 2011 O O N O ? 4)40)') (0_,,, 0 _ 0 is Y a) _ 0 0757- E m iii 0 M . V (0 i i i , 69 a - N (") V u) m r m 0) 0,- N M V u) m m W m • N N N N N N N N N M M M M M M M M M M M m 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 p 0 N N N N N N N N N N N N N N N N N N N� H 293 2023 - 2024 Biennial Budget City of Tukwila, Washington $7 3 $6 $5 $4 $3 $2 $1 $0 Total LTGO Debt Service Requirements 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 • Principal • Interest Year Total LTGO Debt Service Requirements Principal Interest Total 2023 4,005,836 2,173, 234 6,179, 070 2024 3,596,548 2,039,786 5,636,334 2025 3,215,442 1,907,162 5,122, 604 2026 3,339,664 1,773,369 5,113, 033 2027 3,480, 850 1,636,098 5,116, 948 2028 3,627,136 1,490,272 5,117, 408 2029 3,749,386 1,361,615 5,111, 001 2030 4,196, 600 1,228,131 5,424,731 2031 3,703,014 1,100, 021 4,803,035 2032 3,831,992 967,605 4,799,597 2033 3,959,660 838,779 4,798,439 2034 4,097,610 705,576 4,803,186 2035 3,973,242 566,406 4,539,648 2036 3,726,738 429,577 4,156, 315 2037 3,855,234 299,407 4,154, 641 2038 3,430,838 166,875 3,597,713 2039 1,640,000 49,200 1,689,200 Total $ 61,429, 790 $ 18, 733,115 $ 80,162, 905 294 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Public Works (103) FUND: Residential Street RESPONSIBLE MANAGER: Hari Ponnekanti Description DIVISION: Residential Streets FUND NUMBER: 103 POSITION: Public Works Director The program provides for maintenance, lane widening, curbs and gutters, sidewalks, illumination and undergrounding of utilities of the residential street system. 2021-2022 Accomplishments ♦ Completed numerous improvements for the Traffic Calming/Residential Safety Program that included an Allentown Speed & Safety Study, two new RRFB crosswalks at Tukwila Community Center, an ADA ramp and revised RRFB crossing at 144th and 46th Ave S, two speed cushion sets on S 140th Street between TIB and 33rd PI S, two sets of speed cushions on 37th Avenue S between S144th St and S 142nd St, curb bulbs at S 140th Street at 37th Avenue S, and three new streetlights. Strategic Goals 1, 3, & 5 ♦ Received $369,000 in grant funding and began design on S 152nd Safe Routes to School project. Strategic Goals 1, 3, & 5 ♦ Received $320,000 from Transportation Improvement Board in support of Macadam Complete Streets project. Strategic Goals 1, 3, & 5 ♦ Added sidewalks to east side of roadway on Macadam Road S between Southcenter Blvd and S 144th St. Strategic Goals 1, 3, & 5 2023-2024 Outcome Goals ♦ Improve pedestrian safety in neighborhoods. 2023-2024 Indicators of Success • Continue improvements for the Traffic Calming/Residential Safety Program. • Complete design and construction of South 152nd St Safe Routes to School Project. • Begin design of the Macadam Road S Complete Street and 46th Ave South Safe Route to School Projects. 295 2023 - 2024 Biennial Budget City of Tukwila, Washington Revenue and Expenditure Summary Residential Street Fund Capital Projects Actual Budget Percent Change 2020 2021 Projected 2022 2022 2023 2024 2022-2023 2023-2024 Operating Revenue - 0.0% 0.0% Traffic Calming/Residential Safety 80,667 151,995 400,000 General Revenue 650,000 575,000 62.5% -11.5% 53rd Ave S 381,332 34,983 Utility Taxes - Solid Waste $ - $ - $ - $ - $ 650,000 $ 100,000 0.0% -84.6% MVFT 267,504 294,508 284,800 250,000 268,800 268,800 7.5% 0.0% Total General Revenue 267,504 294,508 284,800 250,000 918,800 368,800 267.5% -59.9% Miscellaneous Revenue Investment Earnings - 667 1,000 20,000 1,000 1,000 -95.0% 0.0% Total Miscellaneous Revenue - 667 1,000 20,000 1,000 1,000 -95.0% 0.0% Total Operating Revenue 267,504 295,175 285,800 270,000 919,800 369,800 240.7% -59.8% Capital Project Revenue -100.0% Total Capital Projects 808,881 192,280 1,235,213 4,010,000 5,912,000 Grant Revenues - - 689,510 3,186,000 4,033,000 2,356,000 26.6% -41.6% Road/Street Construction Svcs (145,296) - - - - - 0.0% 0.0% Total Capital Project Revenue (145,296) - 689,510 3,186,000 4,033,000 2,356,000 26.6% -41.6% Transfers In - General Fund 1,050,000 - - - - - 0.0% 0.0% Transfers In - ARPA - 100,000 400,000 400,000 400,000 400,000 0.0% 0.0% Total Revenue 1,172,208 395,175 1,375,310 3,856,000 5,352,800 3,125,800 38.8% -41.6% Capital Projects 42nd Ave S Phase III Wtind Monitor 15,559 2,717 - - - - 0.0% 0.0% Traffic Calming/Residential Safety 80,667 151,995 400,000 400,000 650,000 575,000 62.5% -11.5% 53rd Ave S 381,332 34,983 - - 154,000 - 0.0% -100.0% 42nd Ave S Phase 111 (SC Blvd -160) 331,323 87 - - 333,000 - 0.0% -100.0% S 152nd St Safe Routes to School - 2,498 435,213 2,600,000 4,015,000 - 54.4% -100.0% 46th Ave s Safe Routes to School - - - 510,000 510,000 2,070,000 0.0% 305.9% Macadam Rd s Complete Street - - 400,000 500,000 - 500,000 -100.0% 0.0% S 119th St Bridge/42nd Ave S - - - - 250,000 - 0.0% -100.0% Total Capital Projects 808,881 192,280 1,235,213 4,010,000 5,912,000 3,145,000 47.4% -46.8% Beginning Fund Balance 141,586 504,912 707,807 707,807 847,904 288,704 19.8% -66.0% Change in Fund Balance 363,327 202,895 140,097 (154,000) (559,200) (19,200) 263.1% -96.6% Ending Fund Balance (Net Working Capital) $ 504,912 $ 707,807 $ 847,904 $ 553,807 $ 288,704 $ 269,504 -47.9% -6.7% 296 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues PW103100-316451 Utility Tx -Solid Waste Streets $ - $ - $ - $ - 650,000 $ 100,000 PW103100-334039 State Grant-Transp Projects - - 180,510 - - - PW103100-336071 Multimodal Transportation -City 28,531 28,740 28,000 - 28,800 28,800 PW103100-336087 MVFT Cities 238,972 265,767 256,800 250,000 240,000 240,000 PW103100-361110 Investment Interest - 667 1,000 20,000 1,000 1,000 Total Operating Revenues 267,504 295,174 466,310 270,000 919,800 369,800 PW103100-333202 DOT Indirect Fed Grant - - 369,000 2,736,000 - - PW103100-334035 State Agencies - - 140,000 450,000 - - PW103100-344100 Road/Street Maint/Repair Chrgs (145,296) - - - - - PW103640-334039 State Grant-Transp Projects - - - - 4,033,000 2,356,000 Total Capital Project Revenues (145,296) - 509,000 3,186,000 4,033,000 2,356,000 PW103100-730000 Transfer In from General Fund 1,050,000 100,000 400,000 400,000 400,000 400,000 Non -Operating Revenues 1,050,000 100,000 400,000 400,000 400,000 400,000 Total Revenues $ 1,172,207 $ 395,174 $ 1,375,310 $ 3,856,000 $ 5,352,800 $ 3,125,800 297 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW103100-511000 Salaries $ 11,697 $ 12,593 $ 46,158 $ - $ - S PW103100-512000 Extra Labor - 418 - - - - PW103100C-511000 Salaries 90,665 - - - - - PW103100C-513000 Overtime 124 - - - - - PW103800C-511000 Salaries - 873 4,503 - - - Total Salaries & Wages 102,486 13,884 50,661 - - PW103100-521000 PW 103100-523000 PW 103100-524000 FICA PERS Industrial Insurance 894 1,515 383 972 1,546 311 3,513 4,731 958 - - - - - - - PW103100-525000 Medical, Dental, Life, Optical 75 44 236 - - - PW103100-525097 Self -Insured Medical & Dental 2,540 2,337 8,909 - - - PW103100C-521000 FICA 6,911 - - - - - PW103100C-523000 PERS 11,695 - - - - PW103100C-524000 Industrial Insurance 1,235 - - - PW103100C-525000 Medical, Dental, Life, Optical 831 92 - - - PW103100C-525097 Self -Insured Medical & Dental 18,481 - - - PW103200-524000 Industrial Insurance (9) - - - - PW103800C-521000 FICA - 66 340 - - PW103800C-523000 PERS - 89 462 - - PW103800C-524000 Industrial Insurance - 6 49 - - - PW103800C-525000 Medical, Dental, Life, Optical - 4 13 - - - PW103800C-525097 Self -Insured Medical & Dental - 113 695 - Total Personnel Benefits 44,553 5,488 19,998 PW103100-531000 Supplies -General - - 68 PW103100-531001 Office Supplies - - 21 - - - PW103100-531003 Operating Supplies 59 74,293 - - - - PW103100-532002 Maintenance Supplies 88 - - - PW 103100-532004 Irrigation Supplies - 28 - - - PW 103100-535000 Small Tool & Minor Equipment - 46,862 (180) - - PW103640-531003 PW 103640-532001 Operating Supplies Repair Supplies 1,161 - 1,082 6,936 - - - - - - PW103640-532002 Maintenance Supplies - - 4,046 - - - PW 103640-535000 Small Tool & Minor Equipment 982 - 306,845 400,000 - - PW103640-535004 Traffic Control Devices/Tools 37,945 17,706 - - - - Total Supplies 40,235 146,908 310,800 400,000 - - PW103100-541000 Professional Services (18,720) - 11,271 - - - PW103100-541007 Contracted Services 23,474 64,641 - - - PW103100-549004 Employee Appreciation Svcs - 105 - - PW103100C-541007 Contracted Services - - 80,000 - - PW103100C-544000 Advertising - 1,347 - - - - PW103200-541000 Professional Services (1,401) - 155 - - PW103200-541007 Contracted Services 16,813 2,688 3,490 - - PW103300-548000 Repair & Maint Services - 7,573 - - - PW103640-541007 Contracted Services - - - - 575,000 770,000 PW103700C-548000 Repair & Maint Services - 14,392 - - - - Total Services & Passthrough Pmts 20,165 26,000 159,661 - 575,000 770,000 PW103100C-565000 Construction Projects 48,581 66,213 1,070,000 - PW 103200C-565001 PW 103300C-565000 Right of Way Construction Projects - 377,595 - 627,880 340,000 2,200,000 - 487,000 - PW103610C-565000 Construction Projects 34,755 - - - - PW103630C-565000 Construction Projects 55,957 - - - - PW103640-565005 Traffic Control Devices -- - 4,850,000 2,375,000 PW103640C-565000 Construction Projects 14,462 - - PW103700C-565000 Construction Projects 70,092 - - - Total Capital Expenditures 601,442 - 694,093 3,610,000 5,337,000 2,375,000 Total Expenditures $ 808,881 $ 192,280 $ 1,235,213 $ 4,010,000 $ 5,912,000 $ 3,145,000 298 2023 - 2024 Biennial Budget City of Tukwila, Washington Arterial Street Fund l Public Works t Director/City I Engineer (1) I General Maintenance 1 Manager (.33) I Admin Support Coordinator 1, 33111 1 Superintendent 1 1 Streets (1) 1 i 1— Roadway M&O I Traffic M&O : 1 Foreman (1.5) 1 1 Foreman (1) I i M&O Specialist [ i Maintenance i (4) [ 1 Worker (1) 1 EIS Project Director (1) M&° Specialist (1) aiJ I Maintenance 1 Worker (1) J r I I'Maintenance 1 Worker (1) • Solid 1�fUaste• Deputy I • ContractDirector/Traffic 1 Coordinator (1) : 1 Engineer {1} I Position; kincletj by the Arterkai Streets Fund Positions in the Division not handed by the Arterial Streets Fund . _-_. _. Frozen Position New Position in 2024 Funded by Solid Waste Administrative Fee 1 Senior Program Manager (3} Transportation— Project Manager {111 Project Ma nager1lnspertar {1} Traffic Project Manager 299 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Public Works (104) FUND: Bridges and Arterial Streets RESPONSIBLE MANAGER: Hari Ponnekanti Description DIVISION: Bridges and Arterial Streets FUND NUMBER: 104 POSITION: Public Works Director This program provides for the preliminary engineering, right-of-way, construction engineering, and construction of arterial streets and bridges. The program includes transportation comprehensive plans, streets, bridges, sidewalks, traffic control devices, widening, and lane additions. One-quarter percent real estate excise tax (REET) are used to fund projects. 2021-2022 Accomplishments ♦ Completed Annual Overlay and Repair and Annual Signal programs in 2021 and 2022. Strategic Plan Goals 1, 3 & 5 ♦ Completed Annual Bridge Inspections and Repair Program in 2021 and 2022. Strategic Plan Goals 1, 3 & 5 ♦ Completed construction of Boeing Access Road over Airport Way Seismic Retrofit Project. Strategic Plan Goals 1, 3 & 5 ♦ Substantially completed construction of the West Valley Highway improvements. Strategic Plan Goals 1, 3 & 5 ♦ Achieved full funding for $32 million 42nd Ave Bridge Replacement and completed 30% design. Strategic Plan Goals 1, 3 & 5 ♦ Received $989,000 in grant funding to support Green River Trail Improvements. Strategic Plan Goals 1, 3 & 5 ♦ Began Transportation Element of Comprehensive Plan. Strategic Plan Goals 1, 3 & 5 ♦ Hired Project Director to oversee Environmental Impact Statement for Allentown Truck Reroute; contracted with consultant to lead study. Strategic Plan Goals 1, 3 & 5 2023-2024 Outcome Goals ♦ Improve capacity, safety, and condition of arterial streets. 2023-2024 Indicators of Success ♦ Complete Annual Overlay and Repair and Annual Signal programs in 2023 and 2024. ♦ Complete Annual Bridge Inspections and Repair Program for 2023 and 2024. ♦ Complete 100% design of the 42nd Ave S Bridge Replacement Project. ♦ Complete construction of Green River Trail Improvements. ♦ Complete the Transportation Element of the Comprehensive Plan. ♦ Complete Environmental Impact Statement for Allentown Truck Reroute. ♦ Complete construction of Southcenter Blvd/65th Ave Traffic Signal. 300 2023 - 2024 Biennial Budget City of Tukwila, Washington Revenue and Expenditure Summary Bridges & Arterial Street Fund Capital Projects Actual Budget Percent Change 2020 2021 Projected 2022 2022 2023 2024 2022-2023 2023-2024 Operating Revenue General Revenue 243.9% Public Records Request 915 - 86 - - - Utility Taxes - Solid Waste $ - $ 1,047,023 $ 1,131,102 $ 800,000 $ 490,000 $ 1,100,000 -38.8% 124.5% Parking Tax 199,524 488,144 670,870 400,000 600,000 600,000 50.0% 0.0% Real Estate Excise Tax (REET) 320,567 1,516,767 1,097,301 500,000 500,000 500,000 0.0% 0.0% Tech Fee - - 12,504 - - - - - Total General Revenue 520,091 3,051,933 2,911,777 1,700,000 1,590,000 2,200,000 -6.5% 38.4% Miscellaneous Revenue 0.0% Transportation Element of Comp Plan 1,338 - 397,000 - 300,000 70,000 Fines and Penalties 533 - -- 38,593 - - 0.0% 0.0% Other Income 12,200 104,100 137,565 80,000 80,000 80,000 0.0% 0.0% Investment Earnings 13,462 933 8,284 30,000 5,000 5,000 -83.3% 0.0% Total Miscellaneous Revenue 26,195 105,033 145,849 110,000 85,000 85,000 -22.7% 0.0% Total Operating Revenue 546,286 3,156,966 3,057,626 1,810,000 1,675,000 2,285,000 -7.5% 36.4% Capital Project Revenue 0.0% Bridge Inspections 32,929 31,812 75,000 75,000 200,000 205,000 Traffic Impact Fees 406,730 251,088 273,342 161,000 200,000 200,000 24.2% 0.0% Franchise Fees - - -- 327,983 75,000 450,000 0.0% 500.0% Grant Revenues 1,380,699 1,261,113 5,951,902 6,400,000 2,779,000 16,225,000 -56.6% 483.8% State Entitlements 137,423 150,215 145,960 140,000 144,800 144,800 3.4% 0.0% Total Capital Project Revenue 1,924,852 1,662,416 6,371,204 6,701,000 3,198,800 17,019,800 -52.3% 432.1% Transfers In - General Fund - 1,666,850 1,300,000 1,700,000 - - -100.0% 0.0% Total Revenue 2,471,138 6,486,232 10,728,830 10,211,000 4,873,800 19,304,800 -52.3% 296.1% Capital Projects Salaries & Benefits (Overhead) 271,012 203,837 - 343,099 162,662 559,451 -52.6% 243.9% Public Records Request 915 - 86 - - - 0.0% 0.0% Wetland Monitoring 35,417 21,413 5,000 60,000 60,000 70,000 0.0% 16.7% TIB Channelization Study 19,920 - - - - - 0.0% 0.0% Traffic Calming/Res Safety 3,368 82 - - - - 0.0% 0.0% Traffic Counts 5,300 10,550 19,225 - - - 0.0% 0.0% Annual Traffic Signals 44,829 22,020 40,000 50,000 130,000 130,000 160.0% 0.0% Transportation Element of Comp Plan 1,338 - 397,000 - 300,000 70,000 0.0% -76.7% TUC Pedestrian/Bicycle Bridge 8,814 38,593 - - - - 0.0% 0.0% Boeing Access Rd Bridge/Airport Wy 855,939 1,114,766 11,559- - - 0.0% 0.0% S 196th/200th St Bridge 1,304 - - - - - 0.0% 0.0% 42nd Ave S Bridge Replacement 97,489 450,591 454,933 1,400,000 1,500,000 15,725,000 7.1% 948.3% Overlay & Repair 485,692 1,280,300 1,650,000 1,400,000 1,400,000 1,400,000 0.0% 0.0% Bridge Inspections 32,929 31,812 75,000 75,000 200,000 205,000 166.7% 2.5% Strander Blvd Extension 625,428 - - - - - 0.0% 0.0% West Valley Hwy (I-405-Strander Blvd) 455,825 327,983 4,498,000 3,200,000 - - -100.0% 0.0% Boeing Access Rd Bridge Rehab 16 - - - - - 0.0% 0.0% S 144th St Phase 11 (42nd Ave S - TIB; 161 - - - - - 0.0% 0.0% 42nd Ave Bridge Emergency Repair - 192,984 62,746 - - - 0.0% 0.0% ADA Improvements - 16,103 35,000 35,000 100,000 50,000 185.7% -50.0% Allentown Truck Reroute - 27,200 300,000 1,300,000 900,000 - -30.8% -100.0% S 144th St Bridge - Sidewalks - - 4,000 - - - 0.0% 0.0% Green River Trail Improvements - - 287,589 1,200,000 1,297,000 - 8.1% -100.0% Southcenter Blvd/65th Ave Signal - - - 100,000 100,000 1,000,000 0.0% 900.0% APE/Industry Dr Intersection - - - 144,000 - - -100.0% 0.0% Total Capital Projects 2,945,696 3,738,235 7,840,139 9,307,099 6,149,662 19,209,451 -33.9% 212.4% Transfers Out- General Fund 190,106 485,000 - - - - 0.0% 0.0% Total Expenditures 3,135,802 4,223,235 7,840,139 9,307,099 6,149,662 19,209,451 -33.9% 212.4% Beginning Fund Balance 2,083,854 1,419,191 3,682,188 3,682,188 6,570,880 5,295,018 78.5% -19.4% Change in Fund Balance (664,663) 2,262,998 2,888,691 903,901 (1,275,862) 95,349 -241.2% -107.5% Ending Fund Balance (Net working capital) $ 1,419,191 $ 3,682,188 $ 6,570,880 $ 4,586,089 $ 5,295,018 $ 5,390,367 15.5% 1.8% 301 2023 - 2024 Biennial Budget City of Tukwila, Washington Salary and Benefit Details Bridges & Arterial Streets Position Description 2022 FTE 2023 FTE 2023 Budget Salaries Benefits 2024 FTE 2024 Budget Salaries Benefits Senior Program Manager 1 1 $ 147,480 $ 38,606 1 $ 155,352 $ 40,263 Transportation Project Manager 1 1 130,668 53,245 1 138,624 54,997 EIS Project Director 1 1 111,240 31,423 1 9,270 2,961 Solid Waste Contract Coordinator 0 0 - - 1 108,276 49,708 Department Total 3 3 $ 389,388 $ 123,274 4 $ 411,522 $ 147,929 General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues PW104100-316451 Utility Tx -Solid Waste Streets $ - $ 1,047,023 $ 1,131,102 $ 800,000 $ 490,000 $ 1,100,000 PW104100-318120 Parking Tax 199,524 488,144 670,870 400,000 600,000 600,000 PW104100-318350 REET 2 - Second Quarter Percnt 320,567 1,516,767 1,097,301 500,000 500,000 500,000 PW104100-321910 Franchise Fees - - - - 75,000 450,000 PW104100-322901 Oth Non -BL -Tech Fee - - 12,504 - - - PW104100-336071 Multimodal Transportation -City 24,965 25,148 25,000 - 24,800 24,800 PW104100-336087 MVFTCities 112,458 125,067 120,960 140,000 120,000 120,000 PW104100-359700 Penalty -Parking Tax 533 - - - - - PW104100-361110 In estment Interest 13,462 933 8,284 30,000 5,000 5,000 Total Operating Re\enues 671,508 3,203,081 3,066,021 1,870,000 1,814,800 2,799,800 PW104100-333202 DOTlndirect Fed Grant 1,113,845 1,261,113 2,884,380 - 1,740,000 225,000 PW104100-333203 Federal Grant -DOT - - - 1,400,000 - - PW104100-333970 Homeland Security Grant - - 17,413 - - - PW104100-334037 WSDOTReg Mobility Grant - - - 900,000 - - PW104100-334039 State Grant-Transp Projects 266,854 - 2,164,000 4,100,000 1,039,000 16,000,000 PW104100-334041 Complete Streets-Transplmp Brd - - 400,000 - - - PW104100-337721 Sound Transit System Access Fd - - 486,110 - - - PW104100-345840 Traffic Impact Fees 406,731 251,088 273,342 161,000 200,000 200,000 PW104100-345851 Park Impact Fees - - - - - - PW104100-367120 Plan/Development Contributions - - 13,065 50,000 50,000 50,000 PW104100-367121 Concurrency Fees 12,200 104,100 124,500 30,000 30,000 30,000 Total Capital Project Revenues 1,799,630 1,616,301 6,362,810 6,641,000 3,059,000 16,505,000 PW104100-730000 Transfer In from General Fund - 1,592,102 1,300,000 1,700,000 - - PW104100-730301 Transfer In from 301 - 74,748 - - - - Non -Operating Revenues - 1,666,850 1,300,000 1,700,000 - - Total Revenues $ 2,471,138 $ 6,486,232 $ 10,728,830 $ 10,211,000 $ 4,873,800 $ 19,304,800 302 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW104100-511000 Salaries $ 254,820 $ 204,765 $ 66,442 $ - $ 111,240 $ 117,546 PW104100-513000 Overtime 41 - - - - - PW104100C-511000 Salaries 64,406 109,210 158,537 - - - PW104200-511000 Salaries 6,667 - 3,302 - - - PW104800C-511000 Salaries - 3,560 191,440 258,434 278,148 293,976 Total Salaries & Wages 325,934 317,535 419,721 258,434 389,388 411,522 PW104100-521000 FICA 19,300 15,401 5,075 - 8,510 8,992 PW104100-523000 PERS 32,870 23,494 6,810 - 11,673 12,459 PW104100-524000 Industrial Insurance 3,678 2,339 1,100 - 344 723 PW104100-524050 Paid Family & Med Leave Prem 502 383 130 - 179 188 PW104100-525000 Medical, Dental, Life, Optical 1,930 1,108 229 - - 395 PW104100-525097 Self -Insured Medical & Dental 38,788 27,632 9,502 - 10,717 29,912 PW104100C-521000 FICA 4,894 8,571 12,087 - - - PW104100C-523000 PERS 8,309 13,429 16,250 - - - PW104100C-524000 Industrial Insurance 1,111 2,084 1,571 - - - PW104100C-525000 Medical, Dental, Life, Optical 497 533 332 - - - PW104100C-525097 Self -Insured Medical & Dental 9,256 22,819 27,393 - - - PW104200-521000 FICA 500 - 246 - - - PW104200-523000 PERS 857 - 339 - - - PW104200-524000 Industrial Insurance 14 (1) 10 - - - PW104200-525000 Medical, Dental, Life, Optical 73 - 6 - - - PW104200-525097 Self -Insured Medical & Dental 562 - 400 - - - PW104800C-521000 FICA - - 14,482 19,757 21,278 22,489 PW104800C-523000 PERS - - 19,623 25,362 29,189 31,158 PW104800C-524000 Industrial Insurance - - 965 677 2,826 2,967 PW104800C-524050 Paid Family & Med Leave Prem - - 412 366 447 470 PW104800C-525000 Medical, Dental, Life, Optical - - 1,178 2,277 1,284 1,348 PW104800C-525097 Self -Insured Medical & Dental - - 25,981 36,226 36,828 36,828 Total Personnel Benefits 123,143 117,790 144,121 84,665 123,274 147,929 PW104100-531003 Operating Supplies 376 352 - - - - PW104100-531004 Event Food - - 33 - - - PW104100-532002 Maintenance Supplies 177 - - - - - PW104100-532004 Irrigation Supplies - 69 - - - - PW104100C-531004 Event Food - - 13 - - - PW104640-535004 Traffic Control Devices/Tools - 22,020 18,876 - - - Total Supplies 553 22,441 18,922 - - - PW104100-541000 Professional Services 538,305 (163,084) 300,000 300,000 - - PW104100-541006 Consulting Services 75,443 194,539 - - - - PW104100-541007 Contracted Services 25,670 296,890 33,304 - 1,340,000 525,000 PW104100-541010 Inspection Services & Permits 9,859 11,611 - - - - PW104100-544001 Legal & Public Notices 2,705 1,270 4 - - - PW104100-547026 Surface Water utility 2,795 - - - - - PW104100-548002 Maintenance Services 167,412 - -- - - PW104100C-541000 Professional Services - - 596 - - - PW104100C-541007 Contracted Services 204,900 197,404 147,480 - - - PW104100C-544001 Legal & Public Notices 274 1,306 - - - - PW104200-541000 Professional Services 18,508 - 57,147 60,000 - - PW104200-541006 Consulting Services 4,214 - - - - - PW104200-541007 Contracted Services 16,737 21,747 - - - - PW104200-541010 Inspection Services & Permits 10,524 - - - - - PW104200-544001 Legal & Public Notices - - 796 - - - PW104300-548001 Repair services 246,105 737,779 850,000 1,425,000 - - PW104300-548008 Non -Capital Improvements - - - - 1,400,000 1,400,000 303 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW104300C-541010 Inspection Services & Permits - - 589 - - - PW104300C-544001 Legal & Public Notices - - 672 - - - PW104500-541007 Contracted Services - 1,067,799 - - - - PW104500-548000 Repair & Maint Services - (1,039,468) - - - - PW104500-548001 Repair services - 180,564 - - - - PW104500C-548001 Repair services - - 1,392 - - - PW104610-548001 Repair services 9,417 60,435 - - - - PW104640-541007 Contracted Services - 99,850 - - - - PW104640-548000 Repair& Maint Services 47,594 - - - - PW 104640-548001 Repair services ..37,419 - - - - PW104640-548002 Maintenance Services - 31,244 - - - - PW104700-541007 Contracted Services - 8,739 - - - - Total Services & Passthrough Pmts 1,380,462 1,746,043 1,391,980 1,785,000 2,740,000 1,925,000 PW104100C-565000 Construction Projects 508,646 665,327 1,251,924 2,244,000 1,297,000 - PW104200C-565000 Construction Projects - - - - 100,000 1,000,000 PW104200C-565002 Roadway - - - 1,300,000 - - PW104300C-565000 Construction Projects - - 3,127,470 2,200,000 - - PW104300C-565005 Traffic Control Devices - - 1,265 - - - PW104500C-565000 Construction Projects - 253,518 1,400,000 1,500,000 15,725,000 PW104500C-565005 Traffic Control Devices - - 52,978 - - - PW104610C-565000 Construction Projects - - 251,765 - - - PW104630C-565000 Construction Projects - - 189,528 - - - PW104640C-565000 Construction Projects - - 590,107 - - - PW104700C-565000 Construction Projects - - 146,838 - - - PW104800C-564000 Machinery & Equipment - - - 35,000 - - PW104800C-565000 Construction Projects 606,959 869,098 - - - - Total Capital Expenditures 1,115,605 1,534,425 5,865,394 7,179,000 2,897,000 16,725,000 PW104100-750301 Transfer Out to 301 190,106 485,000 - - - - Total Transfers Out 190,106 485,000 - - - - Total Expenditures $ 3,135,802 $ 4,223,235 $ 7,840,139 $ 9,307,099 $ 6,149,662 $ 19,209,451 304 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: N/A FUND: Land Acquisition, Rec., and Park Dev. RESPONSIBLE MANAGER: Pete Mayer Description FUND NUMBER: 301 POSITION: Interim Parks & Recreation Director The Land Acquisition, Recreation, and Park Development fund supports the Parks and Recreation Department's six-year capital improvement plan (CIP) that addresses construction, repair, maintenance and acquisition of parks, trails, recreation, and open space properties. Projects include planning, permitting, engineering, renovation, replacement and construction of park and recreation facilities and acquisition of park and open space lands. General government projects are in fund 303. Funding sources include a variety of sources including a one-quarter real estate excise tax (REET), park impact fees (PIF), 1% Municipal Arts Fund, King County Parks levy allocations, local, state, and federal grants, and other miscellaneous sources. The CIP includes both secured funding, as well as funding that has not yet been secured, assuming successful obtainment of grants. 2021-2022 Accomplishments ♦ Joe Duffie Tree dedication. Strategic Goals 1 & 5 ♦ Foster Golf course safety and security bollards. Strategic Goals 1 & 5 ♦ Completed Tukwila Park gazebo replacement. Strategic Goals 1 & 5 ♦ Completed tennis court renovations at Tukwila and Crystal Springs Parks. Strategic Goals 1 & 5 ♦ Completed parking lot overlay at Foster park. Strategic Goals 1 & 5 ♦ Completed road mural installation at Christiansen Road and Baker Boulevard, utility box art wrap program and park mural program painting utilizing 1% for Arts Funds. Strategic Goals 1 & 5 2023-2024 Outcome Goals ♦ Implement recommendations from the 2012 City Strategic Plan- amended 2018, Tukwila's Comprehensive Plan, 2020 Parks, Recreation and Open Space Plan, the 2012 Urban Tree Canopy Assessment, 2019 Older Adults Recreational Service Needs Assessment, 2018 Public Arts & Culture Master Plan and 2017 Green Tukwila 20 -Year Stewardship Plan and other applicable local, regional, and state plans. ♦ Engage in more routine park, open space, and trail master planning initiatives to inform a more aggressive master plan implementation program. ♦ Leverage current revenues with external funding sources to bolster scope, scale, and quantity of park improvements. ♦ Conduct an ADA Transition Plan self-assessment to guide ongoing accessibility improvements. ♦ Expand access and neighborhood connectivity through improved local and regional trails and water access opportunities. ♦ Rehabilitate and expand play spaces, playgrounds, spray parks, skate parks, sport courts and ballfields. ♦ Enhance user experience through park safety and security improvements. ♦ Restore riparian habitat, improve urban forest canopy, better control invasive species, improve flood control and enhance water quality. 305 2023 - 2024 Biennial Budget City of Tukwila, Washington ♦ Facilitate renovation and rehabilitation of critical park infrastructure and assets to extend life cycle and lower operating and maintenance costs. ♦ Secure, improve and increase access to undeveloped properties, including 116th open space and 140th Street and 42nd Avenue. 2023-2024 Indicators of Success ♦ Increased monetary investment in renovating, rehabilitating, repairing, and improving public park and recreation assets. ♦ Increased volume of grant applications and grants awarded. ♦ Increase grant amounts awarded and philanthropic partnerships. ♦ Secure grant matches through a combination of in-kind support, donated cash, labor, materials, and equipment and other grants. Program Change Discussion Significant increases in investments supporting the rehabilitation and improvement of parks, recreation facilities, trails and open space are forecasted over the six-year CIP period. In addition to appropriating dedicated REET funds for parks, the Department will be more aggressively pursuing local, regional, state, and federal grants and developing philanthropic and planned giving initiatives to leverage secured sources of funding. The Department is updating its approach to capital improvement planning focusing on projects that 1) renovate and replace park furnishings and assets, including preserving green infrastructure; 2) address safety and security improvements and emergency repair needs; 3) increase neighborhood and regional connectivity through improved trail and water access opportunities; 4) dedicate resources for future park, recreation and open space planning and acquisition, including planning, design and engineering. 306 2023 - 2024 Biennial Budget City of Tukwila, Washington Department Detail Budget by Revenue & Expenditure Summary Land Acquisition, Recreation, and Park Improvement Projects Actual Budget Percent Change 2020 2021 Projected 2022 2022 2023 2024 2022-2023 2023-2024 Operating Revenue 0.0% Art Projects 28,254 80,318 10,280 50,000 64,250 31,000 Excess Property Tax Levy $ 309,197 $ 159,442 $ 171,247 $ 304,000 $ 165,000 $ 165,000 -45.7% 0.0% Investment Eamings 8,175 2,128 4,000 5,000 8,000 8,000 60.0% 0.0% Total Operating Revenue 317,372 161,570 175,247 309,000 173,000 173,000 -44.0% 0.0% Capital Project Revenue 0.0% Park Improvements 150,332 153,941 192,414 405,000 742,000 958,000 Real Estate Excise Tax (REET) 2,250 949,149 597,301 - 150,000 150,000 0.0% 0.0% Grant Revenues 6,700 - - - - - 0.0% 0.0% Park lmpact Fees 302,750 43,780 325,000 101,000 100,000 100,000 -1.0% 0.0% Total Capital Project Revenue 311,700 992,930 922,301 101,000 250,000 250,000 147.5% 0.0% Transfers In 231,506 518,550 72,290 72,290 64,250 31,000 -11.1% -51.8% Total Operating Revenue 860,578 1,673,050 1,169,838 482,290 487,250 454,000 1.0% -6.8% Projects AiR's river 7,996 18,033 9,471 - - - 0.0% 0.0% Art Projects 28,254 80,318 10,280 50,000 64,250 31,000 28.5% -51.8% Star Nursery Acquisition 8,933 23,744 - - - - 0.0% 0.0% Parks, Rec., & Open Space Plan 61,943 - - - - - 0.0% 0.0% Duwamish Hill Preserve - 176 1,500 - - - 0.0% 0.0% Park Improvements 150,332 153,941 192,414 405,000 742,000 958,000 83.2% 29.1% Tukwila South Trail 11,232 - - - - - 0.0% 0.0% Open Space Improvements - - - - - 100,000 0.0% 0.0% Tukwila Pond 2,782 40,489 11,885 - - - 0.0% 0.0% Parks Maintenance - 76,298 40,033 - - - 0.0% 0.0% Park Acquisition - 1,990 - - - 15,000 0.0% 0.0% Homeless Camp Clean Up - - 16,354 - - - 0.0% 0.0% Multipurpose Trails - - 32,560 50,000 125,000 75,000 150.0% -40.0% Total Projects 271,472 394,989 314,497 505,000 931,250 1,179,000 84.4% 26.6% Transfers Out - 149,495 - - - - 0.0% 0.0% Total Expenses 271,472 544,484 314.497 505,000 931,250 1,179,000 84.4% 26.6% Beginning Fund Balance 1,178,173 1,767,280 2,895,845 2,895,845 3,751,186 3,307,186 29.5% -11.8% Change in Fund Balance 589,106 1,128,565 855,341 (22,710) (444,000) (725,000) 1855.1% 63.3% Ending Fund Balance $ 1,767,280 $ 2,895,845 $ 3,751,186 $ 2,873,135 $ 3,307,186 $ 2,582,186 15.1% -21.9% 307 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues Salaries $ 2,260 $ 7,789 $ $ $ $ - PR301800-311137 Excess Property Tax Levy -Parks $ 309,197 $ 159,442 $ 171,247 $ 304,000 $ 165,000 $ 165,000 PR301800-318340 REET 1 - First Quarter Percent 2,250 949,149 597,301 - 150,000 150,000 PR301800-361110 Investment Interest 8,175 2,128 4,000 5,000 8,000 8,000 Total Operating Revenues Industrial Insurance 319,622 1,110,719 772,548 309,000 323,000 323,000 PR301800-337733 Duwamish River Habitat Coord 6,700 - - - - - PR301800-345851 Park Impact Fees 302,750 43,780 325,000 101,000 100,000 100,000 Total Capital Project Revenues 309,450 43,780 325,000 101,000 100,000 100,000 PR301800-730104 Transfer In from 104 190,106 485,000 - - - - PR301801-730195 Transfer In for 1% Arts 41,400 33,550 72,290 72,290 64,250 31,000 Non -Operating Revenues PR301800-535002 231,506 518,550 72,290 72,290 64,250 31,000 - - PR301801-531003 Operating Supplies (17,941) 10,739 - - Total Revenues Total Supplies $ 860,578 $ 1,673,050 $ 1,169,838 $ 482,290 $ 487,250 $ 454,000 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR301800-511000 Salaries $ 2,260 $ 7,789 $ $ $ $ - Total Salaries & Wages 2,260 7,789 - - - - PR301800-521000 FICA 173 589 - - - - PR301800-523000 PERS 291 867 - - - - PR301800-524000 Industrial Insurance 56 5 - - PR301800-525000 Medical, Dental, Life, Optical - 36 - - - Total Personnel Benefits 520 1,496 - - - - PR301800-531003 Operating Supplies 8,226 1,505 - - - - PR301800-532001 Repair Supplies - 8,337 - - - - PR301800-532002 Maintenance Supplies 1,550 - - - - - PR301800-535002 Power Tools 7,499 - - - - - PR301801-531003 Operating Supplies (17,941) 10,739 - - - - Total Supplies (666) 20,582 - - - - 308 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures (cont.) GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR301800-541000 Professional Services 211,447 44,204 - - - - PR301800-541006 Consulting Services - 50,784 - - - PR301800-541007 Contracted Services 3,056 107,784 91,900 - 867,000 1,148,000 PR301800-541010 Inspection Services & Permits - 976 - - - - PR301800-541012 Translation & Interpretation - 396 - - - - PR301800-545004 Equipment Rental - 1,778 - - - - PR301800-547000 General Utilities - 176 - - - PR301800-548001 Repair services- 1,258 - - - - PR301800-548002 Maintenance Services - 120,265 - - - - PR301800-548003 Irrigation Maint Service 663 - - - - - PR301800-548005 Tree/Landscape Maintenance - 11,979 - - - - PR301800-548008 Non -Capital Improvements - - - - - - PR301800-549000 Miscellaneous Expenses - 1,990 - - - - PR301800C-541000 Professional Services (1,690) - - 79,000 - - PR301800C-541006 Consulting Services 1,690 - - - - PR301800C-547000 General Utilities - - 1,500 - - - PR301800C-548008 Non -Capital Improvements - - 3,500 - - - PR301801-541000 Professional Services - 1,500 1,500 - - - PR301801-541006 Consulting Services - 5,500 8,250 - - - PR301801-541007 Contracted Services (19,077) - 5,000 - 64,250 31,000 PR301801-548000 Repair & Maint Services 73,269 16,533 - - - - Total Services & Passthrough Pmts 269,358 365,123 111,650 79,000 931,250 1,179,000 PR301800C-563000 Other Improvements- - 76,339 - - - PR301800C-564000 Machinery & Equipment- - 108,947 - - - PR301800C-565000 Construction Projects- - 17,561 426,000 - - Total Capital Expenditures - - 202,847 426,000 - - PR301800-750104 Transfer Out to 104- 74,748 - - - - PR301800-750305 Transfer Out to 305- 74,748 - - - - Total Transfers Out - 149,495 - - - - Total Expenditures $ 271,472 $ 544,485 $ 314,497 $ 505,000 $ 931,250 $ 1,179,000 309 2023 - 2024 Biennial Budget City of Tukwila, Washington This page intentionally left blank 310 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: FUND: Urban Renewal RESPONSIBLE MANAGER: Derek Speck Description FUND NUMBER: 302 POSITION: Economic Development Administrator The Urban Renewal fund has been established to provide future funding needs to encourage redevelopment in specific areas throughout the City. 2021-2022 Accomplishments ♦ Executed an agreement to sell the former Traveler's Choice motel property to Tukwila Community Coalition, LLC and closed on the sale. Strategic Plan Goals 1, 3, & 5 ♦ Terminated billboard lease and cleared due diligence under the agreement to sell the former motel site (Great Bear, Spruce, and Boulevard motels and Smoke Shop) to HealthPoint. Strategic Plan Goals 1, 3, & 5 ♦ Tukwila Village developer completed construction of final building (Building B). Strategic Plan Goals 1, 3, & 5 2023-2024 Outcome Goals ♦ Close on the sale of the former motels site to HealthPoint. ♦ Sell the former Newporter motel property. 2023-2024 Indicators of Success ♦ City receives final payment on the HealthPoint site. ♦ City sells Newporter site. Revenue and Expenditure Summary Urban Renewal Projects Tukwila Village TIB Redevelopment Project 6,416 13,157 Actual 12,710 20,000 10,000 - - - Budget -100.0% 0.0% 0.0°% 0.0% Percent Change 2020 2021 Projected 2022 2022 - 2023 2024 2022-2023 2023-2024 Revenue Investment Earnings Sale of Capital Assets $ 35,328 - $ 2,629 1,400,000 $ 8,200 1,300,000 $ 10,000 1,850,000 $ - 1,350,000 $ - - -100.0% -27.0% 0.0% -100.0% Total Revenue 35,328 1,402,630 1,308,200 1,860,000 Total Expenditures 1,350,000 807,513 - -27.4% -100.0% Projects Tukwila Village TIB Redevelopment Project 6,416 13,157 8,312 13,017 12,710 20,000 10,000 - - - - - -100.0% 0.0% 0.0°% 0.0% Total Project Expenditures 19,573 21,329 32,710 10,000 - - Transfer Out to General Fund 400,000 786,184 2,553,951 3,186,000 300,000 200,000 -90.6% -33.3% Transfer out to 305 2,753,000 - - - - - 0.0% 0.0% Total Expenditures 3,172,573 807,513 2,586,661 3,196,000 300,000 200,000 -90.6% -33.3% Beginning Fund Balance 5,004,388 1,867,144 2,462,261 2,462,261 1,183,800 2,233,800 -51.9% 88.7% Change in Fund Balance (3,137,245) 595,117 (1,278,461) (1,336,000) 1,050,000 (200,000) -178.6% -119.0% Ending Fund Balance $ 1,867,144 $ 2,462,261 $ 1,183,800 $ 1,126,261 $ 2,233,800 $ 2,033,800 98.3% -9.0% 311 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues MR302300-361110 MR302300-395100 Investment Interest Proceeds From Sales Of Capital $ 35,328 - $ 2,629 1,400,000 $ 8,200 1,300,000 $ 10,000 1,850,000 $ - 1,350,000 $ - - Total Operating Revenues 35,328 1,402,629 1,308,200 1,860,000 1,350,000 - MR302300-541000 Professional Services 8,402 9,767 2,000 10,000 - - Total Revenues Attorney Services $ 35,328 $ 1,402,629 $ 1,308,200 $ 1,860,000 $ 1,350,000 $ - Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 MR302300-524000 Industrial Insurance $ (12) $ - $ - $ - $ - $ - Total Personnel Benefits (12) - - - - - MR302300-541000 Professional Services 8,402 9,767 2,000 10,000 - - MR302300-541002 Attorney Services - - 4,120 - - - MR302300-541007 Contracted Services - - 2,040 - - - MR302300-547021 Electric Utility (143) - - - - - MR302300-547026 Surface Water utility 11,325 11,562 4,000 - - - MR302300C-547025 Water/Sewer Utility - - 550 - - - Total Services & Passthrough Pmts 19,584 21,329 12,710 10,000 - - MR302300C-563000 Other Improvements - - 20,000 - - - Total Capital Expenditures - - 20,000 - - MR302300-750000 Transfer Out to General Fund 400,000 786,184 2,553,951 3,186,000 300,000 200,000 MR302300-750305 Transfer Out to 305 2,753,000 - - - - - Total Transfers Out 3,153,000 786,184 2,553,951 3,186,000 300,000 200,000 Total Expenditures $ 3,172,573 $ 807,512 $ 2,586,661 $ 3,196,000 $ 300,000 $ 200,000 312 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: N/A FUND: General Government Improvement RESPONSIBLE MANAGER: Hari Ponnekanti FUND NUMBER: 303 POSITION: Public Works Director Description: The General Government Improvement fund is used for improvements, additions, or other miscellaneous minor capital projects not provided for elsewhere in the City's budget. Projects that benefit multiple departments or functions will be given priority. 2021-2022 Accomplishments • Completed exterior painting and staining of Tukwila Community Center. Strategic Goal 4 & 5 • Completed retrofit of Tukwila Community Center HVAC chiller. Strategic Goal 4 • Completed Seismic Study of City Hall and 6300 Building. Strategic Goal 4 • Installed new siding at City Hall. Strategic Goal 4 & 5 • Completed exterior painting and staining of Fire Station 53. Strategic Goal 4 & 5 2023 Outcome Goals • Improve conditions of existing facilities. • Develop a City-wide facilities study to understand need for ongoing Tong -term facilities and maintenance needs. 2023 Indicators of Success • Close out this fund at the end of fiscal year 2023 and transfer general repairs and maintenance to the general fund budget. Revenue and Expenditure Summary General Government Improvement Projects Actual Budget Percent Change 116,211 2020 - 2021 Projected 2022 - 2022 2023 2024 2022-2023 2023-2024 Operating Revenue - -- - 0.0% 0.0% 6300 Bldg Dry Fire Sprinkler System 29,689 - - Grant Revenues $ - $ - $ 1,000 $ - $ 1,800,000 $ - 0.0% -100.0% Investment Earnings - 4,269 0.0% 700 1,580 118,302 500 1,000 - 100.0% -100.0% Total Operating Revenue 0.0% 4,269 - 700 2,580 200,000 500 1,801,000 - 360100.0% -100.0% Transfers In - - 28,300 300,000 -- - - 100,000 - 0.0% -100.0% Total Revenue 49,378 4,269 300,700 2,580 0.0% 500 1,901,000 - 380100.0% -100.0% Projects TCC Siding/Roofing Repairs 116,211 - - - - - 0.0% 0.0% Install No Parking Signs 6200/6300 2,026 - - -- - 0.0% 0.0% 6300 Bldg Dry Fire Sprinkler System 29,689 - - - - - 0.0% 0.0% TCC Retrofit HVAC Chiller - 17,013 - - - - 0.0% 0.0% TCC Exterior Painting - 118,302 - - - - 0.0% 0.0% City Hall Siding - - 158,807 200,000 - - -100.0% 0.0% Seismic Study of City Facilities - - 28,300 - - - 0.0% 0.0% Fire Station 53 Exterior Paint - - 49,378 - - - 0.0% 0.0% Citywide Facilities Plan - - - - 340,000 - 0.0% -100.0% TCC HVAC Replacement - -- - 2,000,000 - 0.0% -100.0% Total Projects 147,926 135,315 236,485 200,000 2,340,000 - 1070.0% -100.0% Transfers Out - - -- 5,128 - 0.0% -100.0% Total Expenses 147,926 135,315 236,485 200,000 2,345,128 - 1072.6% -100.0% Beginning Fund Balance 656,306 512,648 678,033 678,033 444,128 - -34.5% -100.0% Change in Fund Balance (143,657) 165,385 (233,905) (199,500) (444,128) - 122.6% -100.0% Ending Fund Balance $ 512,648 $ 678,033 $ 444,128 $ 478,533 $ - $ - -100.0% 0.0% 313 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues PW303300-361110 Investment Interest $ 4,269 $ 700 $ 1,580 $ 500 $ 1,000 $ - Total Operating Revenues 4,269 700 1,580 500 1,000 - PW303300-334035 State Agencies - - 1,000 - 1,800,000 - Total Capital Project Revenues - - 1,000 - 1,800,000 - PW303300-730000 Transfer In from General Fund - 300,000 - - 100,000 - Non -Operating Revenues - 300,000 - - 100,000 - PW303180C-541000 Professional Services PW303180C-541007 Contracted Services PW303180C-542004 Printing & Binding Senrices PW303300-541007 Contracted Services PW303300-548001 Repair services - - - - 145,776 - - - - 135,346 - 29,000 500 - 41,985 50,000 - - - - - - 340,000 - - - - - - Total Revenues $ 4,269 $ 300,700 $ 2,580 $ 500 $ 1,901,000 $ - Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW303300-511000 Salaries $ 500 $ - $ - $ - $ - $ - Total Salaries & Wages 500 - - - - - PW303300-521000 FICA PW303300-523000 PERS PW303300-524000 Industrial lnsurance 38 64 149 - - (31) - - - - - - - - - - - - Total Personnel Benefits 251 (31) - - - - PW303300-532001 Repair Supplies 1,399 - - - - - Total Supplies 1,399 - - - - - PW303180C-541000 Professional Services PW303180C-541007 Contracted Services PW303180C-542004 Printing & Binding Senrices PW303300-541007 Contracted Services PW303300-548001 Repair services - - - - 145,776 - - - - 135,346 - 29,000 500 - 41,985 50,000 - - - - - - 340,000 - - - - - - Total Services & Passthrough Pmts 145,776 135,346 71,485 50,000 340,000 - PW303180C-562000 Buildings & Structures PW303180C-565000 Construction Projects PW303300-564000 Machinery & Equipment - - - - - 49,378- 115,622 - 150,000 - - - 2,000,000 - - - Total Capital Expenditures - - 165,000 150,000 2,000,000 - PW303300-750000 Transfer Out to General Fund - - - - 5,128 - Total Transfers Out - - - - 5,128 - Total Expenditures $ 147,926 $ 135,315 $ 236,485 $ 200,000 $ 2,345,128 $ - 314 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Fire FUND: Fire Improvement RESPONSIBLE MANAGER: Jay Wittwer Description FUND NUMBER: 304 POSITION: Fire Chief Fire impact fees provide for fire department capital improvements and apparatus through Fire Impact Fees. Impact fees are transferred to the Public Safety fund to pay for improvements specific to the fire department. Revenue and Expenditure Summary Fire Improvement General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Actual 2022 Budget 2023 2024 Budget Fire Impact Fees Investment Interest 113,843 $ 1,773 Percent Change 2020 300,000 $ 500 2021 Projected 2022 2022 2023 25,383 2024 2022-2023 2023-2024 Operating Revenue Investment Eamings $ 1,773 $ - $ - $ 500 $ - $ - -100.0% 0.0% Total Oeprating Revenue 1,773 $ 300,500 - - 500 - - -100.0% 0.0% Capital Project Revenue Fire Impact Fees 113,843 25,382 150,000 300,000 300,000 300,000 0.0°% 0.0% Total Revenue 115,616 25,382 150,000 300,500 300,000 300,000 -0.2% 0.0% Transfers Out - Public Safety Plan 428,775 25,382 150,000 300,000 300,000 300,000 0.0% 0.0% Total Expenditures 428,775 25,382 150,000 300,000 300,000 300,000 0.0% 0.0% Beginning Fund Balance Change in Fund Balance 313,159 (313,159) - - - - - 500 - - - - 0.0% -100.0% 0.0% 0.0% Ending Fund Balance $ - $ - $ - $ 500 $ - $ - -100.0% 0.0% General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues FD304100-345852 FD304100-361110 Fire Impact Fees Investment Interest 113,843 $ 1,773 25,383 $ - 150,000 $ - 300,000 $ 500 300,000 $ - 300,000 $ - Total Operating Revenues 115,616 25,383 150,000 300,500 300,000 300,000 Total Expenditures $ 428,775 $ 25,383 $ 150,000 $ 300,000 $ 300,000 $ 300,000 Total Revenues $ 115,616 $ 25,383 $ 150,000 $ 300,500 $ 300,000 $ 300,000 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 FD304100-750305 Transfer Out to 305 428,775 25,383 150,000 300,000 300,000 300,000 Total Transfers Out 428,775 25,383 150,000 300,000 300,000 300,000 Total Expenditures $ 428,775 $ 25,383 $ 150,000 $ 300,000 $ 300,000 $ 300,000 315 2023 - 2024 Biennial Budget City of Tukwila, Washington This page intentionally left blank 316 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: N/A FUND: Public Safety Plan Fund RESPONSIBLE MANAGER: Rachel Bianchi Description FUND NUMBER: 305 POSITION: Deputy City Administrator The Public Safety Plan fund is used to construct the Tukwila Justice Center, which houses the Police Department, Emergency Operations Center, and Municipal Court, and reconstruct two new fire stations. Projects in this fund are paid for with voter -approved debt, non -voted debt (LTGO), and other dedicated revenue sources including real estate excise taxes, impact fees, and proceeds from land sales. 2021-2022 Accomplishments • Fire Station 52 completed and opened. • Fire equipment and apparatus purchased per D-20 model. 2023-2024 Outcome Goals • Sell land identified as funding for the Public Safety Plan. Revenue and Expenditure Summary Public Safety Plan Capital Projects Actual Budget Fire Station 51 Percent Change 2020 2021 Projected 2022 - 2022 0.0% 2023 Fire Station 52 2024 2022-2023 2023-2024 Operating Revenue - - 0.0% 0.0% Fire Equipment 232,792 56,853 267,149 167,000- Investment Earnings $ 200,354 $ 1,378 $ 1,500 $ - $ - $ - 0.0% 0.0% Sales Tax Mitigation Payments 439,636 - - - - 0.0% - Justice Center - 0.0% 0.0% Grant Revenues 497,247 - - 0.0% - 45,930,111 - 1,217,149 - 0.0% 0.0% Total Operating Revenue 1,137,237 1,378 1,500 600,000 - - - - - 0.0% 0.0% Capital Project Revenue 319,413 52,000 52,000 - - -100.0% 0.0% Transfers Out - General Fund - 1,068,817 2,171,467 Real Estate Excise Tax (REET) 318,317 567,617 500,000 -0.1% 500,000 46,077,803 500,000 3,440,616 500,000 0.0% 0.0°% Fire Impact Fees 300,000 300,000 300,000 3,164,263 300,000 77,674 300,000 319,539 300,000 0.0% 0.0% Interfund Loan - - 950,000 (219,019) - -105.9% - Ending Fund Balance - 0.0% 0.0% Sale of Capital Assets - 261,845 2,000,000 -68.2% 5,000,000 - - -100.0% 0.0% Total Capital Project Revenue 618,317 1,129,462 3,750,000 5,800,000 800,000 800,000 -86.2% 0.0% Transfers In - Fire Impact Fees 428,775 25,383 150,000 300,000 300,000 300,000 0.0% 0.0% Transfers In - Urban Renewal 2,753,000 - - - -- 0.0 % 0.0% Transfers In - REET - 74,748 - - - - 0.0% 0.0% Total Revenue 4,937,329 1,230,971 3,901,500 6,100,000 1,100,000 1,100,000 -82.0% 0.0% Capital Projects Fire Station 51 7,655,142 123,279 - - - 0.0% 0.0% Fire Station 52 14,795,933 1,267,324 -- - - 0.0% 0.0% Fire Equipment 232,792 56,853 267,149 167,000- -100.0% 0.0% Fire Apparatus - - 950,000 - - - 0.0% 0.0% Fire Station 54 17,212 18,051 -- - - 0.0% 0.0% Justice Center 23,229,032 863,824 - - - - 0.0% 0.0% Total Capital Projects 45,930,111 2,329,331 1,217,149 167,000 - -100.0% 0.0% Transfers Out - City Faciltieis - 600,000 - - - - 0.0% 0.0% Transfers Out - Fleet 147,692 319,413 52,000 52,000 - - -100.0% 0.0% Transfers Out - General Fund - 1,068,817 2,171,467 2,171,467 1,319,019 1,317,849 -39.3% -0.1% Total Expenses 46,077,803 4,317,561 3,440,616 2,390,467 1,319,019 1,317,849 -44.8% -0.1% Beginning Fund Balance 44,304,737 3,164,263 77,674 77,674 538,558 319,539 593.4% -40.7% Change in Fund Balance (41,140,474) (3,086,590) 460,884 3,709,533 (219,019) (217,849) -105.9% -0.5% Ending Fund Balance $ 3,164,263 $ 77,674 $ 538,558 $ 3,787,207 $ 319,539 $ 101,690 -91.6% -68.2% 317 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues $ - $ - $ - $ - $ - AS305210-532007 Cleaning & Janitorial Supplies 25 AS305180-318340 REET 1 - First Quarter Percent $ 318,317 $ 567,617 $ 500,000 $ 500,000 $ 500,000 $ 500,000 AS305180-361110 Investment Interest 200,354 1,378 1,500 - - - Total Operating Revenues - 518,671 568,995 501,500 500,000 500,000 500,000 AS305180-333219 Dept Of Treasury -Cares Act 497,247 - - - - - AS305180-336099 Sales Tax Mitigation Pmts 439,636 - - - - - AS305180-345852 Fire Impact Fees 300,000 300,000 300,000 300,000 300,000 300,000 AS305180-390000 Sale of Land 246,496 - 2,000,000 5,000,000 - - AS305180-395100 Proceeds From Sales Of Capital - 261,845 - - - - Total Capital Project Revenues 1,236,883 561,845 2,300,000 5,300,000 300,000 300,000 AS305180-730301 Transfer In from 301 - 74,748 - - - - AS305180-730302 Transfer In from 302 2,753,000 - - - - - AS305180-730304 Transfer In from 304 428,775 25,383 150,000 300,000 300,000 300,000 AS305180-381100 Interfund Loan Received - - 950,000 - - - Non -Operating Revenues 10,969 3,181,775 100,130 1,100,000 300,000 300,000 300,000 19,206 5,748 - - - - FD305220-548000 Repair & Maint Services - Total Revenues - $ 4,937,329 $ 1,230,970 $ 3,901,500 $ 6,100,000 $ 1,100,000 $ 1,100,000 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 AS305210-531001 Office Supplies $ 34,991 $ - $ - $ - $ - $ - AS305210-532007 Cleaning & Janitorial Supplies 25 - - - AS305210-535000 Small Tool & Minor Equipment - 3,724 - - - - AS305210C-535000 Small Tool & Minor Equipment - - - - - - AS305220-531011 Fire Fghtr Equpmt, Bunker Gear - - 240,000 167,000 - - AS305220C-531003 Operating Supplies - - 6,496 - - - FD305220-531011 Fire Fghtr Equpmt, Bunker Gear 120,462 103,812 - -- - FD305220-536001 Computer peripherals - 1,156 - - - - Total Supplies 155,478 108,691 246,496 167,000 - - AS305210-545000 Operating Rentals & Leases - 4,006 - - - - AS305210-547000 General Utilities 23,221 - - - - - AS305210-548000 Repair & Maint Services - 2,900 - - - - AS305210-548002 Maintenance Services 15,800 - - - - - AS305210-548007 Cleaning/Janitorial Services 14,659 - - - - - AS305210C-547000 General Utilities 12,844 - - - - - FD305220-541000 Professional Services - 12,057 - - - - FD305220-545004 Equipment Rental 10,969 8,933 - - - - FD305220-547000 General Utilities 19,206 5,748 - - - - FD305220-548000 Repair & Maint Services - 2,944 - - - - Total Services & Passthrough Pmts 96,700 36,588 - - - - 318 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 AS305210C-561000 Land (5,617) - - - - - AS305210C-562000 Buildings & Structures 23,132,953 857,027 19,640 - - - AS305220-564000 Machinery & Equipment - - 951,013 - - - AS305220C-561000 Land 980 - - - - - AS305220C-562000 Buildings & Structures 22,328,105 1,304,218 - - - - AS305220C-564000 Machinery & Equipment 221,512 22,807 - - - Total Capital Expenditures 45,677,933 2,184,052 970,653 - - - AS305180-750000 Transfer Out to General Fund - 1,068,817 2,171,467 2,171,467 1,319,019 1,317,849 AS305180-750306 Transfer Out to 306 - 600,000 - - - - AS305180-750501 Transfer Out to 501 147,693 319,413 52,000 52,000 - - Total Transfers Out 147,693 1,988,230 2,223,467 2,223,467 1,319,019 1,317,849 Total Expenditures $ 46,077,803 $ 4,317,561 $ 3,440,616 $ 2,390,467 $ 1,319,019 $ 1,317,849 319 2023 - 2024 Biennial Budget City of Tukwila, Washington This page intentionally left blank 320 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: N/A FUND: City Facilities Fund RESPONSIBLE MANAGER: Hari Ponnekanti Description FUND NUMBER: 306 POSITION: Public Works Director The City Facilities Fund is used for new construction or major reconstruction of city facilities. The current project accounted for in this fund is the Public Works Shops facility and the future Intergenerational Teen and Senior Center. 2021-2022 Accomplishments • Complete Phase I of the consolidated Public Works Shops site. • Began design for Phase II for the new Public Works shops site • Began community engagement, programming and feasibility study for Intergenerational Teen and Senior Center. 2023-2024 Outcome Goals • Complete design for Phase II of the consolidated Public Works Shops site. Revenue and Expenditure Summary Citi, Facilities Capital Projects Public Works Shops Teen/Senior Center Minkler Improvements 756,352 - 241,354 Actual 3,686,000 74,163 75,000 1,200,000 - 225,000 Budget 3,000,000 - - Percent Change 2020 2021 Projected 2022 6,106,201 2022 2023 2024 2022-2023 2023-2024 Capital Project Revenue 11.1% Indirect Cost Allocation - - - - - - Investment Eamings $ 37,423 $ 5,384 $ 9,443 $ - $ 1,000 $ 1,000 0.0% 0.0% Sale of Property - - 2,300,000 6,106,201 - - - 0.0% 0.0% Bond Proceeds - 2,850,000 - 5,000,861 - - - 0.0% 0.0% Total Capital Projects Revenue 37,423 2,855,384 2,309,443 (1,500,817) - 1,000 1,000 0.0% 0.0% Transfers In - Lease Revenue - - - $ 3,500,044 - 140,000 840,000 0.0% 500.0% Transfers In - Public SafetyPlan - 600,000 - - - - 0.0% 0.0% Transfers In - Utility Funds - 1,150,000 300,000 - 2,000,000 1,000,000 0.0% -50.0% Total Revenue 37,423 4,605,384 2,609,443 - 2,141,000 1,841,000 0.0% -14.0% Capital Projects Public Works Shops Teen/Senior Center Minkler Improvements 756,352 - 241,354 5,744,843 320,867 40,491 3,686,000 74,163 75,000 1,200,000 - 225,000 2,500,000 - 200,000 3,000,000 - - 108.3% 0.0% -11.1% 20.0% 0.0% -100.0% TolTransfers Out 997,706 6,106,201 3,835,163 1,425,000 2,700,000 3,000,000 89.5% 11.1% Indirect Cost Allocation - - - - - - 0.0% 0.0% Other Non Operating - - - - - - 0.0% 0.0% Total Expenses 997,706 6,106,201 3,835,163 1,425,000 2,700,000 3,000,000 89.5% 11.1% Beginning Fund Balance 5,961,144 5,000,861 3,500,044 3,500,044 2,274,324 1,715,324 -35.0% -24.6% Change in Fund Balance (960,283) (1,500,817) (1,225,720) (1,425,000) (559,000) (1,159,000) -60.8% 107.3% Ending Fund Balance $ 5,000,861 $ 3,500,044 $ 2,274,324 $ 2,075,044 $ 1,715,324 $ 556,324 -17.3% -67.6% 321 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues PW306480-531003 Operating Supplies $ - $ - $ 1,201 $ - PW306100-361110 Investment Interest $ 37,423 $ 5,384 $ 9,443 $ - $ 1,000 $ 1,000 Total Operating Revenues 37,423 5,384 9,443 - 1,000 1,000 PW306100-391100 LTGO Bond Proceeds - 2,850,000 - - - - PW306480-390000 Sale of Land - - 2,300,000 - - - Total Capital Project Revenues - 2,850,000 2,300,000 - - - AS306750-730305 Transfer In from 305 - 600,000 - - - - PW306480-730000 Transfer In from General Fund - - - - 140,000 840,000 PW306480-730401 Transfer In from 401 - 221,000 102,000 - 680,000 340,000 PW306480-730402 Transfer In from 402 - 623,500 57,000 - 380,000 190,000 PW306480-730412 Transfer In from 412 - 305,500 141,000 - 940,000 470,000 Non -Operating Revenues - 1,750,000 300,000 - 2,140,000 1,840,000 - 88 - - - PW306480C-547026 Surface Water utility Total Revenues $ 37,423 $ 4,605,384 $ 2,609,443 $ - $ 2,141,000 $ 1,841,000 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW306480-531003 Operating Supplies $ - $ - $ 1,201 $ - $ - $ - PW306480C-535001 Equipment - - 2,670 - - - Total Supplies - - 3,871 - - - PW306180C-541007 Contracted Services - - 1,397 - - - PW306180C-547022 Natural Gas Utility - - 1,654 - - - PW306180C-548001 Repair services- - 65,064 - - - PW306480C-541007 Contracted Services - - 2,623 - - - PW306480C-541010 Inspection Services & Permits - - 19,408 - - - PW306480C-544001 Legal & Public Notices - - 326 - - - PW306480C-547021 Electric Utility - - 84 - - - PW306480C-547025 Water/Sewer Utility - - 88 - - - PW306480C-547026 Surface Water utility - - 8,219 - - - PW306480C-548001 Repair services - - 1,595 - - - Total Services & Passthrough Pmts - - 100,457 - - - AS306750C-562000 Buildings & Structures - 320,867 74,163 - - - PW306180C-562000 Buildings & Structures 939,936 5,785,335 - 225,000 - - PW306180C-563000 Other Improvements - - 6,886 - 200,000 - PW306480C-562000 Buildings & Structures 57,770 - 3,610,927 1,200,000 2,500,000 3,000,000 PW306480C-563000 Other Improvements - - 29,830 - - - PW306480C-564002 Network Equipment - - 9,030 - - - Total Capital Expenditures 997,705 6,106,202 3,730,835 1,425,000 2,700,000 3,000,000 Total Expenditures $ 997,705 $ 6,106,202 $ 3,835,163 $ 1,425,000 $ 2,700,000 $ 3,000,000 322 2023 - 2024 Biennial Budget City of Tukwila, Washington Public Works — Water Public Works Director! I /City Engineer (1) I 1 1 !Utilities Maintenance' Manager (.33) 1 Admin Support Specialist (.33) Superintendent Water (1) Water Quality Specialist (1) M&.O Water Foreman (1) Migi.O Specialist (4) Deputy Director/Utilities Manager (1) Water Project Manager (.5) GIS Coordinator (.22) Data & GIS Support Specialist (.17) Info Systems Project Analyst (.1(}) 323 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Public Works FUND: Water RESPONSIBLE MANAGER: Hari Ponnekanti FUND NUMBER: 401 POSITION: Public Works Director Description The mission of the Water Utility is to operate and maintain a water distribution system that provides residential, commercial, and industrial customers with high water quality, adequate capacity and pressure, at economical costs. The system distributes, on an annual basis, approximately 682 million gallons of water through 44 miles of water mains through approximately 2,300 meters. The Water Utility maintains relationships with adjoining jurisdictions, cities, water districts, sewer districts, and the Washington State Department of Health. Additional service is provided with reclaimed water along the Interurban Avenue South Corridor. 2021-2022 Accomplishments ♦ Continued development of the GIS as-builts of City water infrastructure. Strategic Goal 1 Utility Comp Plan Goal 12.1 ♦ Continued monitoring water use efficiency efforts and provided an annual report. Strategic Goal 1 Utility Comp Plan Goal 12.1 ♦ Achieved 10 percent water savings to meet Water Efficiency Goals established by the Municipal Water Law. Strategic Goal 1 Utility Comp Plan Goal 12.1 ♦ Completed and adopted Water Comprehensive Plan. Strategic Goal 1 Utility Comp Plan Goal 12.1 ♦ Completed construction of Macadam Rd S Water Upgrade.Strategic Goal 1 Utility Comp Plan Goal 12.1 2023-2024 Outcome Goals ♦ Improve water use efficiency. ♦ Improve water system reliability. ♦ Increase water system capacity. 2023-2024 Indicators of Success ♦ Continue development of the GIS as-builts of City water infrastructure. ♦ Continue feasibility and explore property location for a new water reservoir and pump station, which will be necessary for future growth in the City. ♦ Complete construction of S 152nd Street waterline extension and replacement project. 324 2023 - 2024 Biennial Budget City of Tukwila, Washington Statistics "Shut -offs were temporarily suspended due to COVID-19 325 Actual 2020 Actual 2021 Projected 2022 Estimated 2023 2024 Ensure a safe supply of drinking water Number of backflow prevention assemblies (BPA) certified 1,725 1,821 1,841 1,851 1,861 Number of water system samples tested 50 50 50 50 50 Number of zones where mains are flushed 48 48 48 48 48 Bi -monthly tests for coliform & chlorine residual levels 50 50 50 50 50 Number of fire hydrants tested 589 599 602 602 602 Capital Number of water meters 2 inches and larger tested for accuracy - - 145 100 145 Number of new water meters installed within 48 hours of hook- up request 20 16 10 15 15 Customers Number of water customers 2,212 2,232 2,235 2,250 2,500 Total CCF of Water sold (in thousands) 727 799 800 800 800 Number of total water system miles 49.00 49.00 49.00 49.00 49.00 Number of fire hydrants owned by the city 601 601 601 605 605 *Number of shut-off notices 113 107 500 400 400 *Number of actual shut -offs for non-payment 8 12 80 100 105 "Shut -offs were temporarily suspended due to COVID-19 325 2023 - 2024 Biennial Budget City of Tukwila, Washington Fund Detail Program Descriptions The following programs are budgeted in the Water Fund: PROGRAM NAME PROGRAM DESCRIPTION Projects & Capital Impr Mgmnt Planning and executing community infrastructure investment Administration General functions for standard operations of the department, including purchasing, timecards, budget development and oversight, culture, and internal communications, recruiting and hiring, employee supervision and performance evaluations. GIS Includes staff time and consultant services to maintain the geographic information system (GIS) data necessary for customer inquiries, daily operations, and infrastructure maintenance. Meter Reading and Maintenance Staff time for meter reading (majority are radio reads) and maintenance and replacement of water meters Reservoir/Water Supply Stns Reservoir/ Water Supply Stations/ Pressure Reducing Stations Covers all work at the City's reservoir, supply stations, and includes CWA fees for purchased water that supplies the City's water district Professional Development & Training Development of operational and strategic knowledge and skills to support staff development and better outcomes for the community and organization. Mandatory Training Trainings required by Federal, State, Local laws and/or City of Tukwila organizational policy. Utility Billing Provides support to the water, sewer, and surface water management departments. Provides all aspects of billing services, leak adjustments, financial reporting, etc. Water Mains/Service Lines Staff time and supplies for water main maintenance and replacement by the City's water crew Water Quality/Backflow Prev Staff time and supplies for water quality maintenance and replacement. Includes a full-time water employee to maintain backflow prevention records to meet City codes in order to protect the water quality throughout the City's water district Fire Hydrants Staff time and supplies for fire hydrant maintenance and replacement. Includes flushing the fire hydrants as well as billable workorders after accidents Not Assigned to any program This program code is to be used with budget items that are not part of a program 326 2023 - 2024 Biennial Budget City of Tukwila, Washington Staffing and Expenditure by Program Program Description Tier Legally Required (Y/N) Type of Program FTE Allocation 2023 Budget FTE Allocation 2024 Budget %Change 2023-2024 Projects & Capital Impr Mgmnt 1 N - Best Practice Community 0.500 2,745,608 0.500 3,221,289 17.33% 1 -Total 0.500 2,745,608 0.500 3,221,289 17.33% Administration 2 Y - Federal/State Govemance 0.750 1,713,392 0.750 1,814,325 5.89% GIS 2 Y - City Code Governance 0.720 106,049 0.720 112,357 5.95% Meter Reading and Maintenance 2 N - Best Practice Community 1.050 205,078 1.050 216,584 5.61% Reservoir/Water Supply Stns 2 Y - Federal/State Community 1.050 205,044 1.050 224,548 9.51% 2 - Total 3.570 2,229,563 3.570 2,367,814 6.20% Professional Dev & Training 3 Y - Ordinance/Resolution Governance - 5,000 - 5,000 - Mandatory Training 3 Y - Federal/State Governance- 1,000 - 1,000 - Utility Billing 3 Y - Federal/State Governance- 3,130,943 - 3,140,993 0.32% Water Mains/Service Lines 3 Y - Federal/State Community 1.300 225,022 1.300 239,201 6.30% Water Quality/Backflow Prev 3 Y - Federal/State Community 1.200 196,201 1.200 205,333 4.65% 3 -Total 2.500 3,558,166 2.500 3,591,527 0.94% Fire Hydrants 4 N - Best Practice Community 1.250 172,399 1.250 186,246 8.03% 4 - Total 1.250 172,399 1.250 186,246 8.03% Not Assigned to any program 5 Not Applicable Governance - 485,625 - 485,723 0.02% 5 - Total - 485,625 - 485,723 0.02% Grand Total 7.820 9,191,361 7.820 9,852,599 7.19% Tier 1 Tier 2 Tier 3 Programs by Tier $2,746 $2,230 $2,368 $3,221 Tier4 $172 - $186 Not Assigned $486 $486 $0 $500 $1,000 $1,500 $2,000 2023 Budget 1,2024 Budget $2,500 $3,000 $3,558 $3,592 $3,500 $4,000 Thousands 327 2023 - 2024 Biennial Budget City of Tukwila, Washington Performance Measures PROGRAM PERFORMANCE MEASURE 2021 Actual 2022 Actual 2023 -COUNCIL 2024 Target GOAL Fire Hydrants Perform scheduled valve and hydrant inspections* annually. 2020 2021 o 100/o Strategic Goal 1 Water Quality/Backflow Prev Percent of water supply's I s residual chlorine sampling 2x/wk * * 100% Strategic Goal 1 Revenue and Expense Summary WATER UTILITY FUND Operating Expenses Actual Budget Percent Change 2020 2021 Projected 2022 2022 2023 2024 2022-2023 2023-2024 Operating Revenue 8.5% Benefits 297,947 307,429 244,669 348,484 274,851 287,773 Water Sales $ 6,165,501 $ 6,771,116 $ 7,004,726 $ 6,866,000 $ 7,647,000 $ 8,219,000 11.4% 7.5% Grant Revenues 2,324 - - - - 687,000 0.0% 0.0% Security Revenue 330 210 35,000 - - - 0.0% 0.0% Other Income 79,307 79,120 74,710 21,000 21,000 21,000 0.0% 0.0% Investment Eamings 88,640 22,144 12,429 60,000 60,000 60,000 0.0% 0.0% Transfers In 5,947 - - - - - 0.0% 0.0% Bond Proceeds - - - - - 750,000 0.0% 0.0% Total Operating Revenue 6,342,050 6,872,590 7,126,865 6,947,000 7,728,000 9,737,000 11.2% 26.0% Operating Expenses Salaries & Wages 574,747 549,418 557,392 729,163 707,380 767,386 -3.0% 8.5% Benefits 297,947 307,429 244,669 348,484 274,851 287,773 -21.1% 4.7% Supplies 36,584 53,096 13,017 29,200 29,000 29,000 -0.7% 0.0% Repair & Maintenance Supplies 69,870 53,132 97,663 115,500 115,500 115,500 0.0% 0.0% Small Tools 8,349 3,985 5,457 2,500 14,000 14,000 460.0% 0.0% Technology Supplies 941 4 - 12,500 1,000 1,000 -92.0% 0.0% Utility Fund Supplies 2,760,415 2,688,048 2,806,402 3,552,000 2,773,243 2,778,293 -21.9% 0.2% Professional Services 142,913 223,514 398,638 673,376 115,491 156,489 -82.8% 35.5% Communications 7,549 7,982 11,655 8,000 8,000 8,000 0.0% 0.0% Professional Development 9,572 15,313 12,307 7,500 12,000 12,000 60.0% 0.0% Advertising 531 1,332 58 - - - 0.0% 0.0% Rentals 94,541 58,318 42,404 41,377 1,600 1,600 -96.1% 0.0% Technology Services 15,907 15,836 21,448 - 15,000 15,000 0.0% 0.0% Utilities 22,256 26,499 28,720 33,200 46,600 46,600 40.4% 0.0% Repairs & Maintenance Services 104,089 216,098 819,495 101,194 94,976 97,121 -6.1% 2.3% Other Expenses 965,575 1,067,436 955,287 1,048,450 1,131,750 1,194,750 7.9% 5.6% Total Operating Expenses 5,111,785 5,287,442 6,014,609 6,702,444 5,340,390 5,524,512 -20.3% 3.4% Capital Expenses Capital -Land - - - 10,000 - 750,000 -100.0% 0.0% Other Capital Improvements - - 1,735 - 50,000 1,400,000 0.0% 2700.0% Machinery & Equipment 21,385 5,385 4,797 - - - 0.0% 0.0% Construction Projects - - 2,093,468 1,800,000 1,880,000 575,000 4.4% -69.4% Principal 135,799 121,492 122,883 122,883 122,891 124,140 0.0% 1.0% Interest Expense 9,799 8,567 6,321 6,321 4,929 3,537 -22.0% -28.2% Total Capital Expenses 166,984 135,444 2,229,204 1,939,204 2,057,820 2,852,677 6.1% 38.6% Transfers Out 197,423 402,541 475,031 373,031 1,052,804 698,046 182.2% -33.7% Indirect Cost Allocation 684,977 698,111 705,092 705,092 740,347 777,364 5.0% 5.0% Total Expenses 6,161,168 6,523,538 9,423,937 9,719,771 9,191,362 9,852,599 -5.4% 7.2% Beginning Fund Balance 6,457,701 6,638,582 6,987,634 6,987,634 4,690,562 3,227,200 -32.9% -31.2% Change in Fund Balance 180,881 349,052 (2,297,072) (2,772,771) (1,463,362) (115,599) -47.2% -92.1% Ending Fund Balance $ 6,638,582 $ 6,987,634 $ 4,690,562 $ 4,214,863 $ 3,227,200 $ 3,111,601 -23.4% -3.6% 328 2023 - 2024 Biennial Budget City of Tukwila, Washington Capital Projects The capital projects listed below are capital projects planned for the 2023-2024 biennium. The year in which the project is estimated to be completed has been provided. Additional information on the projects may be found in the Capital Improvement Program section of the budget document. Capital Projects 2023 Budget 2024 Budget Anticipated Completion S 152nd Street Waterline Extension & Replacement $1,880,000.00 Maint & Ops Superintendent 2023 Update GIS Water System Inventory $67,000.00 1 2023 Large Water Meters Replacement $50,000.00 $150,000.00 2030 Annual Water Repair 106,872 41,236 $100,000.00 N/A S 149th St & S 150th St Watermain Replacement 302,507 98,887 $575,000.00 2025 Smart Water Meters Upgrade 1 $1,250,000.00 2025 Water Reservoir and Pump Station 99,972 47,808 $750,000.00 2027 Total Capital Projects $1,997,000.00 $2,825,000.00 37,300 18,989 Salary and Benefit Details Water Position Description 2022 FTE 2023 FTE 2023 Budget Salaries Benefits 2024 FTE 2024 Budget Salaries Benefits Maint & Ops Superintendent 1 1 $ 123,600 $ 51,935 1 $ 130,188 $ 53,428 Maint & Ops Foreman 1 1 101,484 39,988 1 106,872 41,236 Maint & Ops Specialist 4 4 302,507 98,887 4 341,280 106,938 Water Quality Specialist 1 1 94,944 46,635 1 99,972 47,808 Deelopemnt/Project Manager 0.5 0.5 35,131 18,477 0.5 37,300 18,989 Info Systems Project Analyst 0.1 0.1 13,217 5,411 0.1 13,922 5,560 GIS Coordinator 0.22 0.22 25,497 9,504 0.22 26,851 9,790 Overtime 11,000 2,013 11,000 2,025 Uniforms 2,000 2,000 Department Total 7.82 7.82 $ 707,380 $ 274,850 7.82 $ 767,385 $ 287,774 329 2023 - 2024 Biennial Budget City of Tukwila, Washington Debt Service Requirements The following chart provides information on debt service requirements, by debt issue, for the biennium. Budget Debt Service Project 2023 2024 2015 Revenue Bonds Allentown Phase II Principal $ 42,266 $ 43,514 Interest 4,123 3,134 Total 46,389 46,648 PWTFL 2004 Allentown Phase II Principal 80,625 80,625 Interest 806 403 Total 81,431 81,028 Public Safety Plan 2018 Bond Issuance Debt Service in Lieu of Rent Public Works Shops 260,559 260,857 Total 260,559 260,857 Public Safety Plan 2019 Bond Issuance Debt Service in Lieu of Rent Public Works Shops 97,245 97,189 Total 97,245 97,189 Total Principal Total Interest Total Debt Service in Lieu of Rent Total Debt Service 122,891 124,139 4,929 3,537 357,804 358,046 $ 485,624 $ 485,722 330 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues PW401800-333219 Dept Of Treasury -Cares Act $ 2,324 $ - $ - $ - $ - $ - PW401800-342400 Protective Inspection Fees 330 210 35,000 - - - PW401800-343401 Water Regular monthly charges 6,149,589 6,754,977 6,970,726 6,844,000 7,625,000 8,197,000 PW401800-343402 Meter Installations -Temporary 3,150 6,719 3,000 3,000 3,000 3,000 PW401800-343403 Repair Services -Water 7,362 (1,106) 4,000 3,000 3,000 3,000 PW401800-343405 Other Misc Charges -Water 2,100 7,315 15,000 4,000 4,000 4,000 PW401800-343406 Water Shut -Off Notice Svc Chrg 3,300 3,210 12,000 12,000 12,000 12,000 PW401800-361110 Investment Interest 88,640 22,144 12,429 60,000 60,000 60,000 PW401800-361400 Interest on Receivables 270 1,676 6,000 1,000 1,000 1,000 PW401800-369100 Sale Of Scrap And Junk - 9,174 3,000 - - - PW401800-369900 Other Revenues 400 405 1,000 - - - Total Operating Revenues 6,257,465 6,804,724 7,062,155 6,927,000 7,708,000 8,280,000 PW401801-333934 IndFed-WaterSmart grant - - - - - 687,000 PW401801-379002 CapContr-Contractor/Developers 22,557 17,446 13,496 - - - PW401801-379004 CapContr-Allentown/Ryan Hill 56,080 50,419 51,214 20,000 20,000 20,000 PW401801-391900 Other LT Bond Proceeds - - - - - 750,000 Total Capital Project Revenues 78,638 67,865 64,710 20,000 20,000 1,457,000 PW401800-730400 Transfer In from Util Fds 5,947 - - - - - Non -Operating Revenues 5,947 - - - - - Total Revenues $ 6,342,050 $ 6,872,590 $ 7,126,865 $ 6,947,000 $ 7,728,000 $ 9,737,000 331 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenses GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW401800-511000 Salaries $ 537,886 $ 480,089 $ 490,090 $ 621,864 $ 622,535 $ 678,312 PW401800-512000 Extra Labor - 1,987 1,536 4,000 - - PW401800-513000 Overtime 7,589 15,501 7,800 10,000 11,000 11,000 PW401801-511000 Salaries 26,362 34,178 18,062 93,299 73,845 78,074 PW401801-513000 Overtime- 50 - - - - PW401801C-511000 Salaries 2,909 17,613 38,911 - - - PW401801C-513000 Overtime - - 992 - - - Total Salaries & Wages 574,747 549,418 557,392 729,163 707,380 767,386 PW401800-521000 FICA 41,910 38,149 36,868 48,613 48,465 52,732 PW401800-523000 PERS 70,401 57,847 49,317 62,651 66,483 73,059 P W 401800-524000 Industrial Insurance 15,360 14,444 10,099 19,008 17,370 18,239 PW401800-524050 Paid Family & Med Leave Prem 818 752 786 890 1,018 1,108 PW401800-525000 Medical, Dental, Life, Optical 4,407 5,060 2,518 5,465 3,495 3,670 PW401800-525097 Self -Insured Medical & Dental 153,929 167,017 126,493 180,378 102,628 102,628 PW401800-528000 Uniform Clothing - - - 1,700 - - PW401800-528001 Boot Allowance 1,059 1,432 325 - 2,000 2,000 PW401801-521000 FICA 1,878 2,402 1,382 7,133 5,649 5,973 PW401801-523000 PERS 3,166 3,622 1,851 9,186 7,749 8,275 PW401801-524000 Industrial Insurance 616 770 314 277 1,351 1,418 PW401801-524050 Paid Family & Med Leave Prem 63 77 93 133 119 125 PW401801-525000 Medical, Dental, Life, Optical 222 450 96 578 440 462 PW401801-525097 Self -Insured Medical & Dental 3,190 9,483 1,509 12,472 18,083 18,083 PW401801C-521000 FICA 223 1,349 3,126 - - - PW401801C-523000 PERS 377 2,011 4,192 - - - PW401801C-524000 Industrial lnsurance 81 414 842 - - - PW401801C-525000 Medical, Dental, Life, Optical 13 85 192 - - - PW401801C-525097 Self -Insured Medical & Dental 235 2,065 4,666 - - - Total Personnel Benefits 297,947 307,429 244,669 348,484 274,851 287,773 PW401800-531000 Supplies -General - - - 500 - - PW401800-531001 Office Supplies - 596 25 - 200 200 PW401800-531002 Printing Supplies 70 308 140 - 100 100 PW401800-531003 Operating Supplies 34,574 49,505 11,343 26,000 26,000 26,000 PW401800-531012 Billing Supplies 1,865 2,687 1,509 2,700 2,700 2,700 PW401800-532000 Repairs & Maint Supplies 36,719 28,340 13,313 58,500 - - PW401800-532001 Repair Supplies - - 57,389 - 58,500 58,500 PW401800-532002 Maintenance Supplies 30,183 22,099 25,393 55,000 55,000 55,000 PW401800-532003 Safety Supplies 2,942 2,673 1,568 2,000 2,000 2,000 PW401800-532007 Cleaning & Janitorial Supplies 26 21 - - - - PW401800-535000 Small Tool & Minor Equipment 3,201 3,534 659- - - PW401800-535001 Equipment - - 1,278 - 8,250 8,250 PW401800-535002 Power Tools 3,308 - 767 - 3,250 3,250 PW401800-535003 Office Equipment - 451 310 - - - PW401800-535004 Traffic Control Devices/Tools 1,840 - 2,444 2,500 2,500 2,500 PW401800-536000 Technology Supplies 794 - - - - - PW401800-536001 Computer peripherals 147 4 - 12,500 1,000 1,000 PW401800-539001 Purchased Water 2,753,050 2,680,140 2,804,726 3,542,000 2,763,243 2,768,293 PW401800-539002 Reclaimed Water 7,365 7,908 1,676 10,000 10,000 10,000 PW401801-531003 Operating Supplies 74 - - - - - Total Supplies 2,876,159 2,798,266 2,922,539 3,711,700 2,932,743 2,937,793 332 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenses GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW401800-541000 Professional Services 3,873 4,941 - 8,000 - - PW401800-541007 Contracted Services 3,227 -- - 8,000 8,000 PW401800-541010 Inspection Services & Permits 45 194 - - - - PW401800-541026 Employee screening/testing 614 436 295 500 500 500 PW401800-541030 Insurance -Liability 19,131 18,657 31,343 19,876 39,991 47,989 PW401800-542001 Telephone/Alarm/Cell Service 7,549 7,982 9,293 8,000 8,000 8,000 PW401800-542004 Printing & Binding Senrices - - 2,362 - - - PW401800-543001 Memberships 1,055 581 1,165 - 1,000 1,000 PW401800-543002 Registrations 1,748 8,950 1,200 - 3,000 3,000 PW401800-543003 Meals -Prof Dev related 296 - 106 1,500 1,500 1,500 PW401800-543005 Mileage - - 59 - 500 500 PW401800-543006 Certifications & Licenses 6,585 5,782 9,127 6,000 6,000 6,000 PW401800-545003 Building Rent/Lease 1,505 3,122 2,527 1,500 1,600 1,600 PW401800-545094 Fleet rental/repl funding 93,036 55,196 39,877 39,877 - - PW401800-546001 Software Maintenance Contract 15,907 13,736 21,448 - 15,000 15,000 PW401800-547021 Electric Utility 17,852 20,912 20,806 24,000 36,000 36,000 PW401800-547025 Water/Sewer Utility 3,293 3,345 3,230 4,200 4,200 4,200 PW401800-547028 Solid Waste Disposal 1,110 2,241 4,684 5,000 6,400 6,400 PW401800-548000 Repair & Maint Services 5,627 1,110 - 19,000 - - PW401800-548001 Repair services - 369 - - 9,500 9,500 PW401800-548002 Maintenance Services - 963 - - 9,500 9,500 PW401800-548004 Radios/Telemetry Maint 3,398 3,529 2,013 - 10,000 10,000 PW401800-548095 Fleet Operand Maint costs 95,064 86,756 82,194 82,194 65,976 68,121 PW401800-549000 Miscellaneous Expenses 819 1,853 - 6,000 - - PW401800-549002 Credit Card Fees 62,919 89,585 77,051 75,000 75,000 80,000 PW401800-549007 Excise Taxes & Other Assessmnt 283,758 297,559 195,582 280,000 280,000 280,000 PW401800-549010 Business Meals (non Prof Dev) 945 625 1,205 - 1,000 1,000 PW401800-549012 Bank Fees - 7 - - - - PW401800-549013 Utility One -Call Service 557 529 449 750 750 750 PW401800-549054 Interfund Taxes & Oper Assmnts 616,577 677,279 681,000 686,700 775,000 833,000 PW401801-541000 Professional Services 116,023 88,287 - - - - PW401801-541007 Contracted Services - -- - 67,000 100,000 PW401801-543001 Memberships 173 -- - - - PW401801-543002 Registrations (285) - 650 - - - PW401801-544001 Legal & Public Notices 531 45 - - - - PW401801-546001 Software Maintenance Contract - 2,100 - - - - PW401801-548000 Repair & Maint Services - 114,158 - - - - PW401801-548001 Repair services - - 735,288 - - - PW401801C-541000 Professional Services (75,466) (81,053) - 645,000 - - PW401801C-541006 Consulting Services 72,953 153,216 - - - - PW401801C-541007 Contracted Services 2,513 38,837 367,000 - - - PW401801C-544001 Legal & Public Notices - 1,287 58 - - - PW401801C-548001 Repair services - 9,213 - - - - Total Services & Passthrough Pmts 1,362,933 1,632,328 2,290,010 1,913,097 1,425,417 1,531,560 PW401801C-561000 Land- - - 10,000 - 750,000 PW401801C-563000 Other Improvements- - 1,735 - 50,000 1,400,000 PW401801C-564000 Machinery & Equipment 21,385 5,385 4,797 - - - PW401801C-565000 Construction Projects - - 2,093,468 1,800,000 1,880,000 575,000 Total Capital Expenditures 21,385 5,385 2,100,000 1,810,000 1,930,000 2,725,000 333 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenses GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW401801-750195 Transfer Out for 1% Arts - - 15,000 15,000 15,000 - PW401801-750208 Transfer Out to 208 152,798 136,714 260,814 260,814 260,559 260,857 PW401801-750219 Transfer Out to 219 44,625 44,827 97,217 97,217 97,245 97,189 PW401801-750306 Transfer Out to 306 - 221,000 102,000 - 680,000 340,000 Total Transfers Out 197,423 402,541 475,031 373,031 1,052,804 698,046 PWTFL401-578064 PW -01-691-064 VAL VUE PRIN 14,454 - - - - - PWTFL401-578069 PW 04-691-069 PRINCIPAL 80,625 80,625 80,625 80,625 80,625 80,625 PWTFL401-583064 Pw-01-691-064 Val Vue Interest 108 (36) - - - - PWTFL401-583069 Pw-04-691-069 Interest 1,646 1,512 1,209 1,209 806 403 REV15WTR-572000 Revenue Bond 40,720 40,866 42,258 42,258 42,266 43,514 REV15WTR-583347 Interest On Long -Term External 6,942 5,989 5,112 5,112 4,123 3,134 REV15WTR-588340 Amortization Costs 1,103 1,103 - - - - Total Debt Service Payments 145,599 130,059 129,204 129,204 127,820 127,677 PW401800-750190 Transfer Out ICA 684,977 698,111 705,092 705,092 740,347 777,364 Total Expenditures $ 6,161,168 $ 6,523,538 $ 9,423,937 $ 9,719,771 $ 9,191,362 $ 9,852,599 334 2023 - 2024 Biennial Budget City of Tukwila, Washington Public Works — Sewer Public Warks Director /City Engineer (1) Utilities Maintenance Manager (1) Admin Support Specialist (.33) Superintendent Sewer (.5) Sewer M&O Foreman (1) Senior M&O Specialist (1) M&O Specialist (1.5) Deputy Director/ Utilities Manager (1) Sewer Project Manager (.5) Data & GIS Support Specialist (.17) GIS Coordinator (.22) Info Systems Project Analyst (.10) GIS Field Tech (.5) Project Manager (1) 335 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Public Works FUND: Sewer RESPONSIBLE MANAGER: Hari Ponnekanti Description FUND NUMBER: 402 POSITION: Public Works Director The mission of the Sewer Utility is to operate and maintain a sewer collection system that will ensure the health, safety, and welfare of the residents, businesses, and visitors of Tukwila. The Sewer Utility is responsible for the maintenance of approximately 39 miles of gravity sewer main and the operation and maintenance of 12 lift stations and force mains. These lift stations pump approximately 60% of all sewage in the City (approximately 460 million gallons). The Sewer Utility maintains relationships with adjoining jurisdictions, cities, water districts, sewer districts, King County Department of Natural Resources & Parks, Wastewater Treatment Division, State Department of Ecology, State Department of Health, and King County Health Department. 2021-2022 Accomplishments • Evaluated system -wide conditions for potential upgrades for Annual Sewer Repair Program. Strategic Goal 1. Utility Comp Plan Goal 12.1 • Ongoing construction of Central Business District Sanitary Sewer Rehabilitation. Strategic Goal 1. Utility Comp Plan Goal 12.1 • Replaced generator, control system, and concrete slab at Sewer Lift Station No. 2. Strategic Goal 1. Utility Comp Plan Goal 12.1 • Upgraded the electrical system at Sewer Lift Station No. 4. Strategic Goal 1. Utility Comp Plan Goal 12.1 • Continued development of the GIS as-builts of city sewer infrastructure. Strategic Goal 1. Utility Comp Plan Goal 12.1 • Completed and adopted Sewer Comprehensive Plan Strategic Goal 1 Utility Comp Plan Goal 12.1 2023-2024 Outcome Goals • Improve sewer system efficiency. • Improve sewer system reliability. • Improve sewer system capacity. 2023-2024 Indicators of Success • Evaluate system -wide conditions for potential upgrades for Annual Sewer Repair Program. • Ongoing construction of CBD Sanitary Sewer Rehabilitation. • Begin the Abandon Sewer Lift Station No. 9 Project. • Continued development of the GIS as-builts of city sewer infrastructure. 336 2023 - 2024 Biennial Budget City of Tukwila, Washington Statistics Actual 2020 Actual Estimated 2021 2022 Projected 2023 2024 Maintain and Improve Sewer System Projects & Capital Impr Mgmnt Planning and executing community infrastructure investment Pump Station Monitor/Maint Covers all work at the City's surface water pump stations, which includes monitoring and maintenance Number of linear feet TV inspected 47,098 47,078 50,000 50,000 50,000 Number of linear feet of sewer pipe jet cleaned 8,461 7,741 10,000 10,000 10,000 Number of manholes cleaned 1,261 1,261 1,261 1,261 1,261 Capital Hours of 10 sewer lift stations monitoring of pump hours, start counts, and generator operation (weekly) 2 FTEs, 11 hours a week 2 FTEs, 11 hours a week 2 FTEs, 11 hours a week 2 FTEs, 11 hours a week 2 FTEs, 11 hours a week Customers Number of sewer customers 1,860 1,872 1,878 1,880 1,890 Number of total sewer system miles 39 40 40 40 40 Fund Detail Program Descriptions The following programs are budgeted in the Sewer Fund. Some programs, such as utility billing, risk management, and mandatory training, do not have FTEs attached to them because they either represent solely item expenses independent from staff time or have staff time in other divisions throughout the City. PROGRAM NAME PROGRAM DESCRIPTION Emergency Preparation Response Emergency training, continuity of operations plans, developing backup systems. Projects & Capital Impr Mgmnt Planning and executing community infrastructure investment Pump Station Monitor/Maint Covers all work at the City's surface water pump stations, which includes monitoring and maintenance Administration General functions for standard operations of the department, including purchasing, timecards, budget development and oversight, culture, and internal communications, recruiting and hiring, employee supervision and performance evaluations. Communications & Community Engagement Fosters more inclusive public participation and relationship building. GIS Includes staff time and consultant services to maintain the geographic information system (GIS) data necessary for customer inquiries, daily operations, and infrastructure maintenance. Budget/CIP Development Facilitate development of the biennial budget, review, and file budget with State Auditor. Process budget amendments. Plan and develop 6 -year CIP document addressing current and future city-wide capital needs. Mandatory Training Trainings required by Federal, State, Local laws and/or City of Tukwila organizational policy. 337 2023 - 2024 Biennial Budget City of Tukwila, Washington Boards/Commissions/ Committees Staffing, participating and other support for the successful development and administration of Board and Commission recruitment, trainings, and meetings. Also includes assisting with appointments and monitoring terms of appointment and training requirements. Receive applications and compiles memo for Mayor, schedule interviews, as requested, maintains a roster with all appointees and expiration dates, send memos for approved appointment for city council agenda, issue press releases, send thank you, regrets and/or congratulations letters to residents Risk Management Maintain adequate insurance coverage for liabilities, property, and employee errors & omissions. Review claims and file reports as needed Utility Billing Provides support to the water, sewer, and surface water management departments. Provides all aspects of billing services, leak adjustments, financial reporting, etc. Sewer Mains/Service Lines Staff time and supplies for sewer main maintenance and replacement by the City's sewer crew Not Assigned to any program This program code is to be used with budget items that are not part of a program Staffing and Expenditure by Program Program Description Tier Legally Required (Y/N) Type of Program FTE Allocation 2023 Budget FTE Allocation 2024 Budget % Change 2023-2024 Emergency Prep & Response 1 Y - Federal/State Governance 0.050 9,738 0.050 10,418 6.99% Projects & Capital Impr Mgmnt 1 N - Best Practice Community 1.800 3,300,748 1.800 3,842,459 16.41% Pump Station Monitor/Maint 1 Y - Federal/State Community 1.700 345,221 1.700 348,397 0.92% 1 - Total 3.550 3,655,707 3.550 4,201,274 14.92% Administration 2 Y - Federal/State Governance 1.900 2,214,696 1.900 2,362,296 6.66% Communications & Cmmnty Engmnt 2 N - Best Practice Community 0.050 9,738 0.050 10,418 6.98% GIS 2 Y - City Code Governance 0.820 104,856 0.820 112,194 7.00% Budget/CIP Development 2 Y - Federal/State Governance 0.100 19,476 0.100 20,836 6.98% 2 -Total 2.870 2,348,767 2.870 2,505,745 6.68% Mandatory Training 3 Y - Federal/State Governance - 5,000 - 5,000 - Boards/Commissions/Committees 3 Y - City Code Governance 0.200 38,953 0.200 41,672 6.98% Risk Management 3 Y - Federal/State Governance - 28,937 - 34,724 20.00% Utility Billing 3 Y - Federal/State Governance - 91,000 - 95,000 4.40% 3 -Total 0.200 163,890 0.200 176,397 7.63% Sewer Mains/Service Lines 4 N - Best Practice Community 1.700 5,832,651 1.700 6,139,867 5.27% 4 - Tota I 1.700 5,832,651 1.700 6,139,867 5.27% Not Assigned to any program 5 Not Applicable Governance - 547,986 - 547,573 -0.08% 5 - Tota I- 547,986 - 547,573 -0.08 Grand Total 8.320 12,549,000 8.320 13,570,855 8.14% 338 2023 - 2024 Biennial Budget City of Tukwila, Washington Tier 1 Tier 2 Programs by Tier $3,655.71 Tier 3 $163.89 $176.40 Tier 4 Not Assigned $2,348.77 $2,505.74 $4,201.27 $547.99 $547.57 $5,832.65 $6,139.87 $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 Thousands 2023 Budget ■2024 Budget Performance Measures PROGRAM PERFORMANCE MEASURE 2021 Actual 2022 Actual 2023 -COUNCIL 2024 Target GOAL Sewer Mains/Service Lines Clean sewer lines within 6 months of report 100% Strategic Goal 1 Sewer Mains/Service Lines Complete sewer line video inspections everyo three years 100/o Strategic Goal 1 339 2023 - 2024 Biennial Budget City of Tukwila, Washington Revenue and Expense Summary SEWER UTILITY FUND Operating Expenses Actual Budget Percent Change 2020 2021 Projected 2022 2022 2023 2024 2022-2023 2023-2024 Operating Revenue 8.0% Benefits 198,824 304,691 389,457 317,328 340,550 356,420 Sewer Sales $ 8,453,169 $ 9,422,525 $ 9,941,513 $ 10,205,000 $ 10,802,300 $ 11,329,915 5.9% 4.9% Grant Revenues 181 - - - - - 0.0% 0.0% Transportation Revenue 51,672 - - - - - 0.0% 0.0% Other Income 147,675 168,365 119,197 30,000 30,000 30,000 0.0% 0.0% Investment Eamings 92,326 (5,075) 78,210 50,000 50,000 50,000 0.0% 0.0% Total Operating Revenue 8,745,023 9,585,815 10,138,920 10,285,000 10,882,300 11,409,915 5.8% 4.8% Operating Expenses Salaries & Wages 445,322 715,043 877,901 721,402 947,190 1,022,498 31.3% 8.0% Benefits 198,824 304,691 389,457 317,328 340,550 356,420 7.3% 4.7% Supplies 19,614 4,266 8,322 14,600 6,200 6,200 -57.5% 0.0% Repair & Maintenance Supplies 7,417 9,735 11,006 8,000 17,600 17,600 120.0% 0.0% Resale Supplies - - - - - - 0.0% 0.0% Small Tools 1,917 958 2,063 5,000 5,000 5,000 0.0% 0.0% Technology Supplies 343 - - - 2,500 2,500 0.0% 0.0% Fleet Supplies - - 256 - - - 0.0% 0.0% Utility Fund Supplies 4,658,117 4,173,212 4,690,000 5,225,000 5,525,960 5,830,000 5.8% 5.5% Professional Services 180,635 361,076 231,486 827,339 253,437 392,224 -69.4% 54.8% Communications 8,067 7,607 10,220 6,300 7,000 7,000 11.1% 0.0% Professional Development 3,085 1,288 1,362 - 5,000 5,000 0.0% 0.0% Advertising 2,001 2,690 - - - - 0.0% 0.0% Rentals 74,246 44,186 31,830 33,817 24,916 2,000 -26.3% -92.0% Technology Services 13,098 14,572 22,448 2,000 15,000 15,000 650.0% 0.0% Utilities 34,122 39,274 38,221 47,500 50,430 50,430 6.2% 0.0% Repairs & Maintenance Services 293,618 455,760 50,614 91,802 1,127,567 1,178,789 1128.3% 4.5% Other Expenses 1,037,636 1,181,598 1,191,720 1,316,700 1,342,930 1,432,700 2.0% 6.7% Total Operating Expenses 6,978,063 7,315,956 7,556,905 8,616,788 9,671,281 10,323,362 12.2% 6.7% Capital Expenses Machinery & Equipment - 39,050 25,101 - - - 0.0% 0.0% Construction Projects - 1,001,768 1,800,000 2,050,000 1,300,000 1,850,000 -36.6% 42.3% Principal 330,536 330,886 334,205 334,205 334,223 337,201 0.0% 0.9% Interest Expense 25,460 23,072 17,349 17,349 13,813 10,288 -20.4% -25.5% Total Capital Expenses 355,996 1,394,776 2,176,655 2,401,554 1,648,036 2,197,489 -31.4% 33.3% Transfers Out 113,289 749,449 277,576 220,576 605,949 395,084 174.7% -34.8% Indirect Cost Allocation 522,167 588,149 594,031 594,031 623,733 654,920 5.0% 5.0% Other Non Operating - - 950,000 - - - 0.0% 0.0% Total Expenses 7,969,516 10,048,330 11,555,168 11,832,949 12,549,000 13,570,855 6.1% 8.1% Beginning Fund Balance 12,845,283 13,620,790 13,158,275 13,158,275 11,742,027 10,075,327 -10.8% -14.2% Change in Fund Balance 775,507 (462,515) (1,416,248) (1,547,949) (1,666,700) (2,160,940) 7.7% 29.7% Ending Fund Balance $ 13,620,790 $ 13,158,275 $ 11,742,027 $ 11,610,327 $ 10,075,327 $ 7,914,388 -13.2% -21.4% 340 2023 - 2024 Biennial Budget City of Tukwila, Washington Capital Projects The capital projects listed below are capital projects planned for the 2023-2024 biennium. The year in which the project is estimated to be completed has been provided. Additional information on the projects may be found in the Capital Improvement Program section of the budget document as well as the Capital Improvement Program document, which is adopted biannually. Capital Project 2023 cost 2024 cost Anticipated Completion 80040201 -Annual Sewer Repair Program $1,050,000.00 $1,100,000.00 N/A 81040104 - Update GIS Water System Invento $ 01,000.00 1 2023 92340201 - Sewer Lift Station No. 5 Rebuild $1,300,000.00 $1.250,000.00 2024 90540208 - Abandon Lift Station No. 9 $ 150,000.00 $ 350,000.00 2025 90440200 - Sewer Lift Station No. 3 Upgrade 197,243 74,936 $ 000,000.00 2025 80040102 - Lift Station Generators Load Bank S 25,000.00 $ 25,000.00 N/A Total Capital Projects $ 2,592,000.00 $ 3,325,000.00 1 Salary and Benefit Details Sewer Position Description 2022 FTE 2023 FTE 2023 Budget Salaries Benefits 2024 FTE 2024 Budget Salaries Benefits Maintenance Operations Manager 1 1 $ 148,176 $ 46,588 1 $ 159,492 $ 48,869 Utilities Engineer/Asst City Engineer 1 1 142,789 37,664 1 162,576 41,498 Project Manager 1.5 1.5 197,243 74,936 1.5 208,387 77,421 Maint & Ops Superintendent 0.5 0.5 61,500 18,034 0.5 65,244 18,863 Maint & Ops Foreman 1 1 101,484 50,571 1 107,172 51,874 Sr Maint & Ops Specialist 1 1 80,448 28,213 1 90,516 30,298 Maint & Ops Specialist 1.5 1.5 132,222 53,672 1.5 139,728 55,413 Info Systems Project Analyst 0.1 0.1 13,217 5,411 0.1 13,922 5,560 GIS Coordinator 0.22 0.22 25,497 9,504 0.22 26,851 9,790 GIS Field Tech 0 0.5 37,614 13,614 0.5 41,610 14,462 Overtime 7,000 1,323 7,000 1,332 Uniforms 1,020 1,040 Department Total 7.82 8.32 $ 947,190 $ 340,550 8.32 $ 1,022,498 $ 356,420 341 2023 - 2024 Biennial Budget City of Tukwila, Washington Sewer Fund - Debt Service Requirements The following chart provides information on debt service requirements, by debt issue, for the biennium. Budget Debt Service Project 2023 2024 2015 Revenue Bonds Allentown Phase II Principal $ 100,787 $ 103,765 Interest 9,832 7,474 Total 110,619 111,239 PWTFL 2004 Allentown Phase II Principal 192,261 192,261 Interest 1,923 961 Total 194,184 193,222 PWTFL 2014 CBD Sewer Rehab Principal 41,175 41,175 Interest 2,059 1,853 Total 43,234 43,028 Public Safety Plan 2018 Bond Issuance Debt Service in Lieu of Rent Public Works Shops 145,607 145,773 Total 145,607 145,773 Public Safety Plan 2019 Bond Issuance Debt Service in Lieu of Rent Public Works Shops 54,343 54,312 Total 54,343 54,312 Total Principal Total Interest Total Debt Service in Lieu of Rent Total Debt Service 334,223 337,201 13,814 10,288 199,950 200,085 $ 547,987 $ 547,574 342 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues Salaries $ 375,024 $ 341,749 $ 374,854 $ 362,268 $ 413,268 $ 444,270 PW402800-333219 Dept Of Treasury -Cares Act $ 181 $ - $ - $ - $ - $ - PW402800-343501 Sewer -Regular Monthly Charges 8,134,729 9,110,432 9,490,000 9,955,000 10,552,300 11,079,915 PW402800-343505 Sewer Other Misc Charges 318,439 312,093 451,513 250,000 250,000 250,000 PW402800-344100 Road/Street Maint/Repair Chrgs 51,672 - - - - - PW402800-361110 Investment Interest 106,371 14,444 43,979 50,000 50,000 50,000 PW402800-361112 Investment Interest Accrued (13,126) 1,875 - - - - PW402800-361320 Unrizd Gain(Loss)-Investments (918) (21,394) 34,230 - - - PW402800-361400 Interest on Receivables 4,875 5,165 7,501 5,000 5,000 5,000 Total Operating Revenues PERS 8,602,223 9,422,615 10,027,223 10,260,000 10,857,300 11,384,915 PW402801-379004 CapContr-Allentown/Ryan Hill 142,800 163,200 111,696 25,000 25,000 25,000 Total Capital Project Revenues 142,800 163,200 111,696 25,000 25,000 25,000 725 PW402800-525000 Medical, Dental, Life, Optical 3,063 3,696 2,198 3,991 Total Revenues $ 8,745,023 $ 9,585,815 $ 10,138,920 $ 10,285,000 $ 10,882,300 $ 11,409,915 Expenses GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW402800-511000 Salaries $ 375,024 $ 341,749 $ 374,854 $ 362,268 $ 413,268 $ 444,270 PW402800-512000 Extra Labor - 1,924 1,632 - - - PW402800-513000 Overtime 3,889 5,256 1,165 7,000 7,000 7,000 PW402801-511000 Salaries 57,520 334,033 396,708 352,134 526,922 571,228 PW402801-513000 Overtime- 50 - - - - PW402801C-511000 Salaries 8,888 32,032 102,041 - - - PW402801C-513000 Overtime - - 1,501 - - - Total Salaries & Wages 445,322 715,043 877,901 721,402 947,190 1,022,498 PW402800-521000 FICA 26,535 26,528 29,103 28,231 32,151 34,522 PW402800-523000 PERS 44,738 40,026 38,661 36,337 44,103 47,829 PW402800-524000 Industrial Insurance 9,386 9,570 7,729 10,669 11,208 11,768 PW402800-524050 Paid Family & Med Leave Prem 498 507 577 514 675 725 PW402800-525000 Medical, Dental, Life, Optical 3,063 3,696 2,198 3,991 2,155 2,263 PW402800-525097 Self -Insured Medical & Dental 90,201 89,195 114,179 96,330 75,135 75,135 PW402800-528000 Uniform Clothing 95 - - 625 - - PW402800-528001 Boot Allowance 555 884 - - 1,020 1,040 PW402801-521000 FICA 4,396 20,346 29,667 26,921 40,310 43,699 PW402801-523000 PERS 7,419 30,303 40,231 34,640 55,295 60,544 PW402801-524000 Industrial Insurance 1,510 5,312 4,666 2,115 4,520 4,746 PW402801-524050 Paid Family & Med Leave Prem 64 436 708 500 847 918 PW402801-525000 Medical, Dental, Life, Optical 434 2,527 1,700 2,881 1,963 2,061 PW402801-525097 Self -Insured Medical & Dental 7,144 63,908 69,033 73,574 71,170 71,170 PW402801C-521000 FICA 680 2,451 8,036 - - - PW402801C-523000 PERS 1,147 3,750 10,767 - - - PW402801C-524000 Industrial Insurance 243 894 2,509 - - - PW402801C-525000 Medical, Dental, Life, Optical 51 141 528 - - - PW402801C-525097 Self -Insured Medical & Dental 666 4,216 29,165 - - - Total Personnel Benefits 198,824 304,691 389,457 317,328 340,550 356,420 343 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenses (cont.) GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW402800-531001 Office Supplies - 65 149 - 100 100 PW402800-531002 Printing Supplies 81 310 162 - 100 100 PW402800-531003 Operating Supplies 17,297 1,204 8,011 11,600 3,000 3,000 PW402800-531012 Billing Supplies 1,865 2,687 - 3,000 3,000 3,000 PW402800-532000 Repairs & Maint Supplies 4,453 2,097 - 5,000 - - PW402800-532001 Repair Supplies - 198 1,497 - 9,600 9,600 PW402800-532002 Maintenance Supplies 17 5,922 1,332 - - - PW402800-532003 Safety Supplies 2,878 1,518 399 3,000 3,000 3,000 PW402800-532005 Chemicals/Fertilizers 68 - - - - - PW402800-532007 Cleaning & Janitorial Supplies - - 602 - - - PW402800-532008 Pump Station Repair Supplies - - 6,732 - 5,000 5,000 PW402800-535000 Small Tool & Minor Equipment 171 958 - 2,500 - - PW402800-535001 Equipment - - - - 2,500 2,500 PW402800-535002 Power Tools 392 - - - - - PW402800-535003 Office Equipment - - 310 - - - PW402800-535004 Traffic Control Devices/Tools 1,354 - 1,753 2,500 2,500 2,500 PW402800-536001 Computer peripherals 343 - - - 2,500 2,500 PW402800-537002 Supplies added to vehicles - - 256 - - - PW402800-539003 Metro Sewage Treatment 4,658,117 4,173,212 4,690,000 5,225,000 5,525,960 5,830,000 PW402801-531003 Operating Supplies 371 - - - - - PW402801-532003 Safety Supplies- - 443 - - - Total Supplies 4,687,408 4,188,171 4,711,647 5,252,600 5,557,260 5,861,300 PW402800-541000 Professional Services - 44 - 2,000 - - PW402800-541007 Contracted Services - - - - 7,000 7,000 PW402800-541010 Inspection Services & Permits 405 495 - - - - PW402800-541026 Employee screening/testing 759 161 347 400 500 500 PW402800-541030 Insurance -Liability 11,375 9,329 22,607 9,939 28,937 34,724 PW402800-542001 Telephone/Alarm/Cell Service 7,975 7,607 7,829 6,300 6,900 6,900 PW402800-542002 Postage/Shipping Costs 92 - 29 - 100 100 PW402800-542004 Printing & Binding Services - - 2,362 - - - PW402800-543001 Memberships 248 318 - - - - PW402800-543002 Registrations 1,288 120 1,192 - 4,000 4,000 PW402800-543003 Meals -Prof Dev related - - 106 - 500 500 PW402800-543005 Mileage - - 64 - 500 500 PW402800-543006 Certifications & Licenses 1,499 850 - - - - PW402800-545000 Operating Rentals & Leases 16 147 13 2,000 - - PW402800-545094 Fleet rental/repl funding 74,230 44,039 31,817 31,817 22,916 - PW402800-545999 Operating Rentals & Leases - - - - 2,000 2,000 PW402800-546001 Software Maintenance Contract 13,098 12,472 22,448 2,000 15,000 15,000 PW402800-547021 Electric Utility 15,764 17,722 19,282 21,000 22,050 22,050 PW402800-547025 Water/Sewer Utility 18,358 21,500 18,939 23,500 25,380 25,380 PW402800-547028 Solid Waste Disposal - 52 - 3,000 3,000 3,000 PW402800-548000 Repair & Maint Services 10,428 -- 35,000 - - PW402800-548001 Repair services 965 3,038 1,896 - 30,000 30,000 PW402800-548002 Maintenance Services - 3,787 - - - - PW402800-548004 Radios/Telemetry Maint 5,906 - 1,917 10,000 10,000 10,000 PW402800-548095 Fleet Oper and Maint costs 28,518 47,864 46,802 46,802 37,567 38,789 PW402800-549000 Miscellaneous Expenses - - - 5,000 - - PW402800-549002 Credit Card Fees 71,690 102,053 87,781 88,000 88,000 92,000 PW402800-549007 Excise Taxes & OtherAssessmnt 121,171 136,174 104,490 200,000 200,000 200,000 PW402800-549010 Business Meals (non Prof Dev) 36 72 - 2,000 2,000 2,000 PW402800-549013 Utility One -Call Service 557 529 449 700 700 700 PW402800-549054 Interfund Taxes & Oper Assmnts 844,181 942,769 999,000 1,021,000 1,052,230 1,138,000 344 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenses (cont.) GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW402801-541000 Professional Services 131,211 272,546 - - - - PW402801-541007 Contracted Services - - - - 217,000 350,000 PW402801-543001 Memberships 173 - - - - - PW402801-543002 Registrations (123) - - - - - PW402801-544001 Legal & Public Notices 1,493 1,434 - - - - PW402801-546001 Software Maintenance Contract - 2,100 - - - - PW402801-548000 Repair & Maint Services 247,801 351,674 - - - - PW402801-548001 Repair services- - - - 1,050,000 1,100,000 PW402801C-541000 Professional Services 1,843 (213,686) 8,532 815,000 - - PW402801C-541006 Consulting Services 32,290 182,917 - - - - PW402801C-541007 Contracted Services 2,752 109,271 200,000 - - - PW402801C-544001 Legal & Public Notices 508 1,256 - - - - PW402801C-548000 Repair & Maint Services (266,654) 31,725 - - - - PW402801C-548002 Maintenance Services 266,654 17,671 - - - - Total Services & Passthrough Pmts 1,646,509 2,108,050 1,577,901 2,325,458 2,826,280 3,083,143 PW402801C-564000 Machinery & Equipment - 39,050 25,101 - - - PW402801C-565000 Construction Projects- 1,001,768 1,800,000 2,050,000 1,300,000 1,850,000 Total Capital Expenditures - 1,040,818 1,825,101 2,050,000 1,300,000 1,850,000 PW402800-750195 Transfer Out for 1% Arts 13,000 24,500 - 20,500 - - PW402800-750400 Transfer Out to Util Fds 2,973 - - - - - PW402801-750195 Transfer Out for 1% Arts- - 20,500 - 26,000 5,000 PW402801-750208 Transfer Out to 208 72,378 76,399 145,749 145,749 145,607 145,773 PW402801-750219 Transfer Out to 219 24,938 25,050 54,327 54,327 54,343 54,312 PW402801-750306 Transfer Out to 306 - 623,500 57,000 - 380,000 190,000 PW402801-581200 Interfund Loan Disbursed - - 950,000 - - - Total Transfers Out 113,289 749,449 1,227,576 220,576 605,949 395,084 PWTFL402-578069 PW 04-691-069 PRINCIPAL 192,261 192,261 192,261 192,261 192,261 192,261 PWTFL402-578075 PC13-961-075 PRIN 41,175 41,175 41,175 41,175 41,175 41,175 PWTFL402-583069 Pw-04-691-069 Interest 3,925 3,605 2,894 2,894 1,923 961 PWTFL402-583075 Pc13-961-075 Interest (326) 2,556 2,265 2,265 2,059 1,853 REV15SWR-572000 Revenue Bond 97,101 97,450 100,769 100,769 100,787 103,765 REV15SWR-583357 Interest On Long -Term Extemal 19,230 14,280 12,190 12,190 9,832 7,474 REV15SWR-588350 Amortization Costs 2,631 2,631 - - - - Total Debt Service Payments 355,996 353,959 351,554 351,554 348,036 347,489 PW402800-750190 Transfer Out ICA 522,167 588,149 594,031 594,031 623,733 654,920 Total Expenses $ 7,969,516 $ 10,048,330 $ 11,555,168 $ 11,832,949 $ 12,549,000 $ 13,570,855 345 2023 - 2024 Biennial Budget City of Tukwila, Washington This page intentionally left blank 346 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Parks & Recreation FUND: Golf Course RESPONSIBLE MANAGER: Pete Mayer Description FUND NUMBER: 411 POSITION: Interim Parks & Recreation Director The mission of Foster Golf Links (FGL) is to provide a quality golfing experience for those that live, work, and play in Tukwila. The golf course is operated as an enterprise fund with revenues covering all maintenance, pro shop services, and capital costs. 2021-2022 Accomplishments ♦ Increased number of rounds of play in 2021 to 64,203. Strategic Goals 2, 3, & 5. PROS Plan Goals 3 & 4. ♦ Fully updated and relaunched the Foster Golf Links website. Strategic Goals 2, 3, 4, & 5. PROS Plan Goals 4, 5, & 6. ♦ Successfully integrated financial reporting of Foster Golf Links operations with new Finance Enterprise system deployed in 2022. Strategic Goal 4. ♦ Reintroduced the lessons program to our services offerings at the golf course. Strategic Goal 3, 4, & 5. PROS Plan Goals 4, 5, & 6. ♦ Repainted the Foster Golf Links clubhouse. PROS Plan Goal 4. 2023-2024 Outcome Goals ♦ Maintain rounds of play greater than 47,000. Strategic Goals 3, 4, & 5. PROS Plan Goals 4, 5, & 6. ♦ Continue with Cart Replacement Plan to reduce downtime and repairs on older carts. Strategic Goal 4. PROS Plan Goals 3 & 5. ♦ Maintain up to date merchandise in the golf shop. Strategic Goals 3 & 4. PROS Plan Goals 5 & 6. ♦ Develop and utilize Key Performance Indicators in day-to-day and long-term golf course operations. Strategic Goal 4. PROS Plan Goal 6. ♦ Perform Deep Tine Aerification and top dressing to increase playability of course during the shoulder months. Strategic Goal 4 & 5. PROS Plan Goals 4 & 5. ♦ Implement divot repair program through partnership with Men's and Ladies Club. Strategic Goal 4 & 5. PROS Plan Goals 4 & 5. ♦ Perform capital improvements at the course for playability and sustainability. Strategic Goal 4 & 5. PROS Plan Goals 4 & 5. ♦ Continue to employ player engagement through marketing and clinics. Strategic Goals 2, 3, & 4. PROS Plan Goals 2, 3, 4, & 5. ♦ Reduce chemical and fertilizer expenditures through turf management and watering practices. Strategic Goal 4 & 5. PROS Plan Goals 4 & 5. 347 2023 - 2024 Biennial Budget City of Tukwila, Washington 2023-2024 Indicators of Success • Maintaining rounds of play above 47,000 per year. • Attract new customers while retaining current customer base. • Employees receive better knowledge of equipment in use and products/services being offered. • Employees provide better customer service. • Better drainage on course, reduced soft spots, and healthier turf Program Descriptions The following programs are budgeted in the Golf Fund: PROGRAM NAME PROGRAM DESCRIPTION Projects & Capital Impr Mgmnt Planning and executing community infrastructure investment Administration General functions for standard operations of the department, including purchasing, timecards, budget development and oversight, culture, and internal communications, recruiting and hiring, employee supervision and performance evaluations. Communications & Community Engagement Fosters more inclusive public participation and relationship building. Professional Development & Training Development of operational and strategic knowledge and skills to support staff development and better outcomes for the community and organization. Boards/Commissions/ Committees Staffing, participating and other support for the successful development and administration of Board and Commission recruitment, trainings, and meetings. Also includes assisting with appointments and monitoring terms of appointment and training requirements. Receive applications and compiles memo for Mayor, schedule interviews, as requested, maintains a roster with all appointees and expiration dates, send memos for approved appointment for city council agenda, issue press releases, send thank you, regrets and/or congratulations letters to residents Course Maintenance Execute maintenance tasks on PGA -rated Foster Golf Links, including maintenance of cart paths, course accessories, irrigation, landscape, sand bunkers, set course, turf, and equipment necessary to care for the course Golf Maint Operations Admin General functions for standard operations of the golf course operations department at Foster Golf Links, including purchasing, timecards, budget development and oversight, culture, and internal communications, recruiting and hiring, employee supervision and performance evaluations. Pro Shop Operations Customer service, lessons and tournaments, management of play, and retail operations at Foster Golf Links Risk Management Maintain adequate insurance coverage for liabilities, property, and employee errors & omissions. Review claims and file reports as needed Clubhouse Maintenance Facility maintenance at Foster Golf Links Clubhouse Fleet Management Maintenance of all carts, vehicles, and equipment necessary for golf course operations 348 2023 - 2024 Biennial Budget City of Tukwila, Washington Program Change Discussion The current Foster Golf Links (411) Fund budget reflects maintenance of current staffing levels and service provision to both our customers and the course itself. The present FGL Pro Shop staffing model presents challenges in providing continuous and sufficient coverage for peak periods. Other options and alternatives will be explored in 2023-24 to provide more consistent, flexible, and sustainable staffing and ensure necessary expertise during operational hours. The department will be developing a new business plan to inform and guide operations of FGL, leveraging key performance indicators developed in Q3 2022. The budget also reflects our department's continuous efforts to preserve and enhance a key capital asset the City possesses in Foster Golf Links via course and clubhouse improvements as well as maintaining and acquiring the proper equipment for efficient day-to-day operations. Increases in budget reflect sustained inflationary pressure in key operational inputs such as fuel for carts and equipment as well as chemicals and fertilizers for course maintenance. These same inflationary pressures also result in higher labor costs via collective bargaining terms and negotiations. Department staff strive to optimize revenue sources via marketing and sponsorships, communication with our concessionaire on site, collaboration with our POS system provider to optimize course utilization and continue to search for new and innovative methods of creating sustainable revenue sources for course operations and capital needs. Program Description Tier Legally Required (Y/N) Type of Program FTE allocation 2023 Budget FTE allocation 2024 Budget %Change 2023-2024 Projects & Capital Impr Mgmnt 1 N - Best Practice Community 0.270 40,262 0.270 42,381 5.26% 1 - Total 0.270 40,262 0.270 42,381 5.26% Administration 2 Y - Federal/State Governance 0.575 296,730 0.525 306,933 3.44% Communications & Cmmnty Engmnt 2 N - Best Practice Community 0.100 13,122 0.100 15,037 14.59% 2 - Total 0.675 309,852 0.625 321,970 3.91% Professional Dev & Training 3 Y - Ordinance/Resolution Governance 0.103 15,605 0.103 16,465 5.51% Boards/Commissions/Committees 3 Y - Federal/State Governance 0.020 2,823 0.020 2,952 4.55% Course Maintenance 3 N - Best Practice Community 4.808 986,645 4.808 991,922 0.53% Golf Maint Operations Admin 3 N - Best Practice Community 0.112 54,875 0.100 55,594 1.31% Pro Shop Operations 3 N - No Mandate Community 3.612 593,850 3.674 646,246 Risk Management 3 Y - Federal/State Governance - 29,000 - 30,450 5.00% 3 -Total 8.655 1,682,799 8.705 1,743,629 3.61% Clubhouse Maintenance 4 N - Best Practice Community - 20,000 - 20,000 - Fleet Management 4 N - Best Practice Govemance 0.900 259,958 0.900 313,045 20.42% 4 - Total 0.900 279,958 0.900 333,045 18.96% Grand Total 10.500 2,312,871 10.500 2,441,024 5.54% 349 2023 - 2024 Biennial Budget City of Tukwila, Washington $40 Tier 1 . $42 Tier 2 Tier 3 Tier 4 Programs by Tier $310 $322 $1,683 $1,744 $280 $333 $0 $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 $2,000 Thousands 2023 Budget ■2024 Budget Cart Replacement Program To provide a consistent and quality golfing experience for the customer, Foster Golf Links has included funding in the budget for the purchase of EZGO golf carts. The purchase of EZGO golf carts supports the cart replacement program which was restarted in 2019. The program ensures the service lives of our aging fleet of carts does not exceed nine years and reduces excessive maintenance cost. The budget includes EZGO cart purchases as follows: Year Equipment Price 2023 7 EZGO Carts $35,000 2024 7 EZGO Carts $35,000 Total $70,000 As part of the purchase in 2023, seven of the oldest carts will be traded -in, seven carts will also be traded - in for the 2024 purchase as well. 350 2023 - 2024 Biennial Budget City of Tukwila, Washington Fleet Program (Maintenance Equipment) In 2020 Foster Golf Links maintenance assumed responsibility for the management of fleet program to allow for replacement of equipment on an as needed basis via a one in one out methodology. Equipment is evaluated annually for life expectancy based on condition and need for repairs. The fleet plan in the next biennium calls for: Year Equipment Price 2023 Utility Cart $12,000 2023 Mower $53,000 2024 Top Dresser $60,000 2024 Spray Tank $50,000 Total $175,000 Course Capital Program To maintain course conditions and playability, customer experience and satisfaction, and ecological conditions and benefits, the golf course requires day-to-day maintenance as well as long-term capital investment. Without proper capital investment, Foster Golf Links risks potentially lower customer satisfaction and loss of market share to neighboring courses and other competing amenities. Course operations staff evaluate the course to guide capital investment decisions. The course capital program in the next biennium calls for: Year Project Price 2023 Hole 1 Improvements $160,000 2024 Hole 7 Improvements $120,000 Total $280,000 Clubhouse Capital Program To maintain customer experience and satisfaction the Foster Golf Links clubhouse also requires both day-to-day maintenance as well as long-term capital investments to be made. Department staff, including those working both in the Pro Shop and in Course Maintenance evaluate capital needs of the clubhouse to guide capital investment decisions. The clubhouse capital program in the next biennium calls for: Year Project Price 2023 HVAC Unit Replacement $20,000 2024 HVAC Unit Replacement $20,000 Total $40,000 351 2023 - 2024 Biennial Budget City of Tukwila, Washington Budget by Revenue & Expense Summary FOSTER GOLF COURSE Operating Expenses Actual Budget Percent Change 2020 2021 Projected 2022 2022 2023 2024 2022-2023 2023-2024 Operating Revenue 7.9% Benefits 326,433 340,420 354,203 352,212 372,040 388,041 Gambling & Excise Taxes $ 1,925 $ 2,895 $ 3,000 $ 3,000 $ 3,000 $ 3,000 0.0% 0.0% Greens Fees 1,390,801 1,652,121 1,410,000 1,052,000 1,412,500 1,412,500 34.3% 0.0% Grant Revenues 5,446 - - - - - 0.0% 0.0% General Govemment Revenue 143,192 184,398 148,000 130,000 145,000 145,000 11.5% 0.0% Culture and Recreation Fees 493 515 2,500 1,000 2,000 2,000 100.0% 0.0% Other Income 23,911 435 11,500 20,000 10,000 10,000 -50.0% 0.0% Investment Eamings 3,477 943 1,870 1,000 2,000 2,000 100.0% 0.0% Rent & Concessions 342,557 427,601 415,000 343,000 420,000 420,000 22.4% 0.0% Transfers In 511,724 300,000 300,000 300,000 300,000 300,000 0.0% 0.0% Total Operating Revenue 2,423,525 2,568,908 2,291,870 1,850,000 2,294,500 2,294,500 24.0% 0.0% Operating Expenses Salaries & Wages 603,974 787,050 781,406 789,525 931,642 1,004,860 18.0% 7.9% Benefits 326,433 340,420 354,203 352,212 372,040 388,041 5.6% 4.3% Supplies 14,847 25,682 5,123 21,500 4,250 4,463 -80.2% 5.0% Repair & Maintenance Supplies 82,593 102,205 80,055 56,000 83,500 87,675 49.1% 5.0% Resale Supplies 105,491 126,704 122,000 73,000 96,500 101,325 32.2% 5.0% Small Tools 5,935 78,805 1,500 42,500 4,500 4,700 -89.4% 4.4% Technology Supplies - 1,010 - - - - 0.0% 0.0% Fleet Supplies 28,926 40,107 36,223 32,000 36,000 37,800 12.5% 5.0% Professional Services 32,570 54,098 26,362 23,876 32,575 34,204 36.4% 5.0% Communications 8,417 5,520 7,079 5,600 4,900 5,145 -12.5% 5.0% Professional Development 1,998 1,519 1,901 500 1,935 2,032 287.0% 5.0% Advertising 11,641 11,186 282 5,000 5,000 5,250 0.0% 5.0% Rentals 31,036 33,574 35,313 37,500 39,000 40,950 4.0% 5.0% Technology Services 7,931 - 1,913 - 4,000 4,200 0.0% 5.0% Utilities 59,684 79,220 95,700 71,700 82,700 86,835 15.3% 5.0% Repairs & Maintenance Services 59,643 105,414 43,792 81,800 34,500 36,225 -57.8% 5.0% Other Expenses 66,708 75,957 28,000 38,500 30,520 32,046 -20.7% 5.0% Other Capital Improvements - - - 50,000 230,000 190,000 360.0% -17.4% Machinery & Equipment 109,484 234,871 758 - 100,000 145,000 0.0% 45.0% Transfers Out 500 500 500 500 - - -100.0% 0.0% Total Operating Expenses 1,557,812 2,103,844 1,622,111 1,681,713 2,093,562 2,210,750 24.5% 5.6% Indirect Cost Allocation 196,512 206,798 208,866 208,866 219,309 230,274 5.0% 5.0% Total Non Operating Expenses 196,512 206,798 208,866 208,866 219,309 230,274 5.0% 5.0% Total Expenses 1,754,324 2,310,642 1,830,977 1,890,579 2,312,871 2,441,024 22.3% 5.5% Beginning Fund Balance 116,682 785,884 1,044,149 1,044,149 1,505,043 1,486,672 44.1% -1.2% Change in Fund Balance 669,201 258,265 460,893 (40,579) (18,371) (146,524) -54.7% 697.6% Ending Fund Balance $ 785,884 $ 1,044,149 $ 1,505,043 $ 1,003,570 $ 1,486,672 $ 1,340,148 48.1% -9.9% 352 2023 - 2024 Biennial Budget City of Tukwila, Washington Salary and Benefit Details Foster Golf Course Position Description 2022 FTE 2023 FTE 2023 Budget Salaries Benefits 2024 FTE 2024 Budget Salaries Benefits Head Golf Professional 1 1 $ 99,504 $ 31,714 1 $ 115,464 $ 34,905 Golf Maintenance Supervisor 1 1 100,584 50,406 1 105,972 51,653 Lead Maintenance Specialist 1 1 95,244 36,107 1 100,272 37,281 Fleet Technician 1 1 87,048 47,905 1 92,652 49,175 Parks & Recreation Analyst 0 0.25 28,690 8,137 0.25 31,407 8,691 Admin Support Technician 2.5 2.5 171,650 74,849 2.5 184,551 77,502 Maintenance Specialist 2.25 3.25 222,578 90,669 3.25 244,506 95,413 Golf Shop Assistant 0 0.5 29,644 6,874 0.5 33,336 7,657 Extra Labor 95,000 23,056 95,000 23,439 Overtime 1,700 323 1,700 325 Clothing Allowance 2,000 2,000 Department Total 8.75 10.5 $ 931,642 $ 372,040 10.5 $ 1,004,860 $ 388,041 353 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues PR411680-317200 Leasehold Excise Tax $ 1,925 $ 2,895 $ 3,000 $ 3,000 $ - $ - PR411680-333219 Dept Of Treasury -Cares Act 5,446 - - - - - PR411680-347301 Green Fees 1,384,845 1,642,160 1,400,000 1,049,000 - - PR411680-347302 Golf Toumament Fees 5,956 9,961 10,000 3,000 - - PR411680-347620 Golf Instruction 493 515 2,500 1,000 - - PR411680-361110 Investment Interest 3,477 943 1,870 1,000 - - PR411680-362100 Equipment Rents (Short -Term) 12,923 23,723 20,000 20,000 - - PR411680-362101 Power Cart Rentals 265,793 307,267 - 195,000 - - PR411680-362102 Power Cart Replacement fee 14,728 22,758 - 18,000 - - PR411680-362800 Concession Proceeds 49,112 73,853 100,000 110,000 - - PR411681-317200 Leasehold Excise Tax - - - - 3,000 3,000 PR411681-341702 Sales Of Merchandise 125,250 160,700 130,000 115,000 125,000 125,000 PR411681-341704 Sales Of Snacks 17,942 23,698 18,000 15,000 20,000 20,000 PR411681-347301 Green Fees - - - - 1,400,000 1,400,000 PR411681-347302 Golf Tournament Fees - - - - 12,500 12,500 PR411681-347620 Golf Instruction - - - - 2,000 2,000 PR411681-361110 Investment Interest - - - - 2,000 2,000 PR411681-362100 Equipment Rents (Short -Term) - - - - 25,000 25,000 PR411681-362101 Power Cart Rentals - - - - 275,000 275,000 PR411681-362102 Power Cart Replacement fee - - - - 20,000 20,000 PR411681-362800 Concession Proceeds - - - - 100,000 100,000 PR411681-369810 Cashier's Overages/Shortages 167 - - - - - PR411681-369900 Other Revenues 23,745 435 1,500 - - - PR411681-369901 Other Rev -Rewards Programs - - - 20,000 - - PR411681-369908 Credit Card Fee Revenue - - 10,000 - 10,000 10,000 PR411682-362101 Power Cart Rentals - - 275,000 - - - PR411682-362102 Power Cart Replacement fee - - 20,000 - - - Total Operating Revenues 1,911,801 2,268,908 1,991,870 1,550,000 1,994,500 1,994,500 PR411680-730000 Transfer In from General Fund 300,000 300,000 300,000 300,000 300,000 300,000 PR411680C-730501 Transfer In from 501 211,724 - - - - - Non -Operating Revenues 511,724 300,000 300,000 300,000 300,000 300,000 Total Revenues $ 2,423,525 $ 2,568,908 $ 2,291,870 $ 1,850,000 $ 2,294,500 $ 2,294,500 354 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenses GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR411680-511000 Salaries $ 412,747 $ 393,795 $ 447,203 $ 437,568 $ 534,144 $ 574,809 PR411680-512000 Extra Labor 25,055 10,880 22,000 55,000 60,000 60,000 PR411680-513000 Overtime 445 285 145 505 - - PR411681-511000 Salaries 135,006 341,295 280,558 265,947 300,798 333,351 PR411681-512000 Extra Labor 27,325 31,541 30,000 30,000 35,000 35,000 PR411681-513000 Overtime 3,396 9,255 1,500 505 1,700 1,700 Total Salaries & Wages 603,974 787,050 781,406 789,525 931,642 1,004,860 PR411680-521000 FICA 32,234 30,241 35,167 37,687 45,452 48,563 PR411680-523000 PERS 53,523 44,730 45,694 47,846 62,349 67,282 PR411680-524000 Industrial lnsurance 13,429 15,744 11,517 18,659 19,174 20,133 PR411680-524050 Paid Family & Med Leake Prem 572 618 750 690 955 1,020 PR411680-525000 Medical, Dental, Life, Optical 3,395 3,567 3,879 3,852 3,258 3,421 PR411680-525095 Kaiser Medical & Dental - - - - 2,408 2,408 PR411680-525097 Self -Insured Medical & Dental 107,708 106,520 130,724 115,041 114,190 114,190 PR411680-526000 Unemployment Compensation 3,162 257 2,481 5,100 - - PR411680-528000 Uniform Clothing - - - 1,100 - - PR411680-528001 Boot Allowance 712 1,162 1,000 - 1,000 1,000 PR411681-521000 FICA 18,633 30,244 23,692 22,659 25,819 28,309 PR411681-523000 PERS 30,955 39,145 30,307 28,599 35,417 39,221 PR411681-524000 Industrial Insurance 6,589 8,367 6,341 6,067 6,682 7,016 PR411681-524050 Paid Family & Med Leave Prem 384 567 514 414 542 595 PR411681-525000 Medical, Dental, Life, Optical 2,070 2,320 7,955 2,506 1,769 1,857 PR411681-525095 Kaiser Medical & Dental - - - - 7,075 7,075 PR411681-525097 Self -Insured Medical & Dental 53,068 56,937 54,182 61,492 44,951 44,951 PR411681-526000 Unemployment Compensation - - - 500 - - PR411681-528001 Boot Allowance - - - - 1,000 1,000 Total Personnel Benefits 326,433 340,420 354,203 352,212 372,040 388,041 PR411680-531000 Supplies -General - - 60 15,000 - - PR411680-531001 Office Supplies 271 - 200 - - - PR411680-531002 Printing Supplies 85 116 250 - 250 263 PR411680-531003 Operating Supplies 1,791 17,684 2,000 - 2,000 2,100 PR411680-532001 Repair Supplies 845 - 4,500 - - - PR411680-532002 Maintenance Supplies 7,907 14,016 18,000 - 13,000 13,650 PR411680-532003 Safety Supplies 881 838 400 - 1,000 1,050 PR411680-532004 Irrigation Supplies (12,942) 9,435 5,250 3,500 - - PR411680-532005 Chemicals/Fertilizers 56,203 61,168 50,000 50,000 50,000 52,500 PR411680-532006 Trees/Landscape Supplies 22,698 15,420 - 2,000 - - PR411680-532007 Cleaning & Janitorial Supplies - 54 - - - - PR411680-535000 Small Tool & Minor Equipment (39,697) 337 - 2,500 - - PR411680-535001 Equipment 44,801 -- - - - PR411680-535002 Power Tools 831 -- - 1,500 1,575 PR411680-535005 Tool Allowance - 450 500 - - - PR411680-537000 Fleet Supplies 4,030 5,565 223 13,000 - - PR411680-537001 Fuel 9,972 15,397 20,000 12,000 - - PR411680-537002 Supplies added to vehicles 8,782 9,915 6,000 - - - PR411681-531000 Supplies -General - - 441 6,000 - - PR411681-531001 Office Supplies 319 1,415 300 - - - PR411681-531002 Printing Supplies 36 60 - - - - PR411681-531003 Operating Supplies 12,236 6,407 800 500 2,000 2,100 PR411681-531005 Meeting Food - - 72 - - - PR411681-531006 Program Food 109 -- - - - 355 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenses GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR411681-531007 Marketing Supplies - - 1,000 - - - PR411681-532001 Repair Supplies 77 - 320 500 500 525 PR411681-532002 Maintenance Supplies 6,204 981 1,585 - 500 525 PR411681-532003 Safety Supplies 292 22 - - - - PR411681-532005 Chemicals/Fertilizers 108 - - - - - PR411681-532007 Cleaning & Janitorial Supplies 318 271 - - - - PR411681-534001 Pro Shop Supplies (Resale) 81,242 108,899 105,000 50,000 80,000 84,000 PR411681-534002 Pro Shop Concessions 6,820 7,292 10,000 8,000 9,000 9,450 PR411681-534003 Pro Shop Custom Orders 17,429 10,513 7,000 15,000 7,500 7,875 PR411681-535001 Equipment - 74,830 1,000 40,000 2,500 2,625 PR411681-535002 Power Tools - 2,699 - - - - PR411681-535003 Office Equipment - 489 - - - - PR411681-536001 Computer peripherals - 1,010 - - - - PR411681-537001 Fuel 6,142 9,229 10,000 7,000 11,000 11,550 PR411682-532002 Maintenance Supplies - - - - 5,000 5,250 PR411682-535005 Tool Allowance - - - - 250 250 PR411683-532001 Repair Supplies - - - - 8,000 8,400 PR411683-535005 Tool Allowance - - - - 250 250 PR411683-537001 Fuel - - - - 25,000 26,250 PR411684-532001 Repair Supplies - - - - 4,000 4,200 PR411684-532004 Irrigation Supplies - - - - 1,500 1,575 Total Supplies 237,792 374,514 244,901 225,000 224,750 235,963 PR411680-541000 Professional Services - 6,944 - 2,000 - - PR411680-541006 Consulting Services - 13,881 - - - - PR411680-541007 Contracted Services 7,895 12,845 2,000 - - - PR411680-541010 Inspection Services & Permits 29 - - - - - PR411680-541016 Recruitment 133 - - - - - PR411680-541017 Security/Safety Svcs - - 217 - 250 263 PR411680-541026 Employee screening/testing 120 - 300 - 325 341 PR411680-541030 Insurance -Liability 24,392 20,428 22,607 19,876 29,000 30,450 PR411680-542001 Telephone/Alarm/Cell Service 3,438 3,136 4,000 1,600 2,500 2,625 PR411680-542002 Postage/Shipping Costs - 77 - - - - PR411680-543001 Memberships 982 1,084 1,687 - 1,750 1,838 PR411680-543002 Registrations - 10 - - - - PR411680-543006 Certifications & Licenses - 149 - - - - PR411680-543999 Other Prof Dev/Travel Expenses - - - 300 - - PR411680-545000 Operating Rentals & Leases 17 44 8 2,500 - - PR411680-545004 Equipment Rental 462 2,786 - - 250 263 PR411680-546001 Software Maintenance Contract 3,966 - - - - - PR411680-547009 Utility -Foster Golf Maint Bldg 2,819 4,819 - 4,000 - - PR411680-547021 Electric Utility 11,452 7,831 8,500 10,000 - - PR411680-547022 Natural Gas Utility 453 539 700 700 700 735 PR411680-547025 Water/Sewer Utility 5,168 9,896 30,000 3,000 17,500 18,375 PR411680-547026 Surface Water utility 38,535 39,306 50,000 35,000 - - PR411680-547028 Solid Waste Disposal - 1,541- - - - PR411680-548000 Repair & Maint Services - - - 5,000 - - PR411680-548001 Repair services 5,012 28,729 16,000 - - - PR411680-548002 Maintenance Services - 34,152 - 61,800 - - PR411680-548003 Irrigation Maint Service 32,812 - 6,000 - - - PR411680-548005 Tree/Landscape Maintenance - - 1,800 - 2,000 2,100 PR411680-548006 Uniform Cleaning/Repair 3,748 3,479 2,200 - 2,500 2,625 356 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenses GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR411680-549000 Miscellaneous Expenses - - - 2,000 - - PR411680-549007 Excise Taxes & Other Assessmnt - 5 - - - - PR411681-541000 Professional Sendces - - 638 2,000 - - PR411681-541007 Contracted Services - - - - 3,000 3,150 PR411681-541008 Revenue Backed Services - - 600 - - - PR411681-542000 Communications 1,190 - 579 - - - PR411681-542001 Telephone/Alarm/Cell Service 3,771 2,230 2,500 4,000 2,400 2,520 PR411681-542002 Postage/Shipping Costs- 77 - - - - PR411681-542003 City Wide Internet 18 - - - - - PR411681-543001 Memberships 237 276 214 - 185 194 PR411681-543002 Registrations 697 - - - - - PR411681-543008 Ground Transp/Parking 82 - - 200 - - PR411681-544000 Advertising- - 1 30 - - - PR411681-544002 Marketing 11,641 11,186 252 5,000 5,000 5,250 PR411681-545000 Operating Rentals & Leases 44 105 22,000 35,000 - - PR411681-545003 Building Rent/Lease 29,175 26,523 5,305 - 32,500 34,125 PR411681-545004 Equipment Rental 1,339 4,116 8,000 - 6,250 6,563 PR411681-546001 Software Maintenance Contract 3,966 - - - - - PR411681-546004 Online Services -Subscriptions - - 1,913 - - - PR411681-547000 General Utilities (27,567) (16,031)1 - (28,000) - - PR411681-547021 Electric Utility 26,791 28,382 2,000 44,000 8,000 8,400 PR411681-547022 Natural Gas Utility 2,033 2,936 4,500 3,000 4,000 4,200 PR411681-548001 Repair services 15,632 28,552 16,292 15,000 15,000 15,750 PR411681-548002 Maintenance Services 2,331 8,818 1,500 - - - PR411681-548007 Cleaning/Janitorial Services 108 1,684 - - - - PR411681-549000 Miscellaneous Expenses (25) - - 8,500 - - PR411681-549001 Armor Car Service 3,302 (1,166) - - - - PR411681-549002 Credit Card Fees 54,596 64,129 25,000 25,000 25,000 26,250 PR411681-549006 Entrance Fees/Admissions 50 - - - - - PR411681-549007 Excise Taxes & Other Assessmnt 8,485 10,709 3,000 3,000 3,000 3,150 PR411681-549009 Media Subscriptions - 2,281 - - 2,520 2,646 PR411681-549010 Business Meals (non Prof Dev) 300 - - - - - PR411684-546001 Software Maintenance Contract - - - - 4,000 4,200 PR411684-547025 Water/Sewer Utility - - - - 7,500 7,875 PR411684-547026 Surface Water utility - - - - 45,000 47,250 PR411684-548001 Repair ser ces- - - - 10,000 10,500 PR411684-548002 Maintenance Services - - - - 5,000 5,250 Total SenAces & Passthrough Pmts 279,628 366,489 240,342 264,476 235,130 246,887 PR411680-564000 Machinery & Equipment - - 758 - - - PR411680C-563000 Other Improvements - - - - 180,000 140,000 PR411680C-563005 Tees & Greens- - - 50,000 50,000 50,000 PR411680C-564000 Machinery & Equipment 109,484 234,871 - - 100,000 145,000 Total Capital Expenditures 109,484 234,871 758 50,000 330,000 335,000 PR411680-750195 Transfer Out for 1% Arts 500 500 500 500 - - Total Transfers Out 500 500 500 500 - - PR411680-750190 Transfer Out ICA 196,512 206,798 208,866 208,866 219,309 230,274 Total Expenditures $ 1,754,324 $ 2,310,642 $ 1,830,977 $ 1,890,579 $ 2,312,871 $ 2,441,024 357 2023 - 2024 Biennial Budget City of Tukwila, Washington This page intentionally left blank 358 2023 - 2024 Biennial Budget City of Tukwila, Washington Public Works — Surface Water Public Works I Director/City I Engineer (1) � L _ 1 Utilities 1 Deputy I Maintenance I 1 Director/Utilities L Manager (.33) _� Manager (1) r � I Admin Support L Specialist (.33) L Superintendent Surface Water (.5) Surface Water Put&° Foreman (1 5) Senior M&O Specialist (1) Put&O Specialist Senior Program Manager (1) Habitat Manager ti.1 j NPDES Coordinator (1 Levee Project v1anager s'.1.: NPDES Inspector (1) NPDES Inspector Senior (1) Data & GIS Support Specialist (.17) GIS Coordinator (.22) info Systems Project Analyst (.16) GIS Field Tech (.5) 359 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Public Works FUND: Surface Water RESPONSIBLE MANAGER: Hari Ponnekanti FUND NUMBER: 412 POSITION: Public Works Director Description The surface water program provides for engineering studies, preliminary engineering, construction, and maintenance of public surface water and drainage facilities to include control and monitoring of storm and surface water quantity and quality. The Green River Basin management agreement and the Green River levees are also included in this program. The costs of operating and maintaining the system are included with the capital projects necessary for system improvements. 2021 - 2022 Accomplishments • Completed Small Drainage Project identified on the approved list for 2020, 2021 and 2022. Strategic Goal 1. Utility Comp Plan Goal 12.1 • Continued development of the GIS as-builts of city infrastructure that complies with NPDES. Strategic Goal 1. Utility Comp Plan Goal 12.1 • Substantially constructed Riverton Creek Flap Gate Removal. Strategic Goal 1. Utility Comp Plan Goal 12.1 • Began the ongoing Green the Green Program along the Duwamish River. Strategic Goal 1. Utility Comp Plan Goal 12.1 • Completed construction of the East Marginal Way S Stormwater Outfalls. Strategic Goal 1. Utility Comp Plan Goal 12.1 • Began design of the Gilliam Creek Fish Barrier Removal Project. Strategic Goal 1. Utility Comp Plan Goal 12.1 2023 - 2024 Outcome Goals • Improve surface water system efficiency. • Improve surface water system reliability. • Improve surface water system capacity. 2023 - 2024 Indicators of Success • Complete small drainage projects identified on the approved list for 2023 and 2024. • Continue development of the GIS as-builts of City infrastructure that complies with NPDES. • Construct Storm Water Quality Retrofit Projects. • Continue the Green the Green Program along the Duwamish River. • Begin design of Nelsen Side Channel Project. 360 2023 - 2024 Biennial Budget City of Tukwila, Washington Statistics Actual 2020 Actual Estimated 2021 2022 Projected 2023 2024 Maintain & Improve surface water system Number of linear feet TV inspected 2,795 5,940 10,000 10,000 10,000 Number of linear feet of storm lines cleaned 1,455 6,190 12,000 12,000 12,000 Number of linear feet of ditches cleaned 7,524 1,411 2,000 2,000 2,000 Number of manholes/catch basins/or stormceptors cleaned 1,002 412 1,500 1,500 1,500 Number of catch basins/manholes inspected 2,310 2,671 2,363 3,660 2,363 Number of flow control/BMP facilities inspected 95** 72 72 80 80 Number of times cleaned Station 16 water quality pond Once/yr Once/yr Once/yr Once/yr Once/yr Number of times cleaned 42nd Ave water quality pond Three/yr Three/yr Three/yr Three/yr Three/yr Number of times cleaned Foster Park water quality pond Three/yr Three/yr Three/yr Three/yr Three/yr Number of times cleaned Cascade Glen water quality pond Twice/yr Twice/yr Twice/yr Twice/yr Twice/yr Number of times cleaned large pot type water quality vaults Once/yr Once/yr Once/yr Once/yr Once/yr Number of times clean 10 large trash racks 250 250 250 250 250 Capital Hours of 5 storm lift stations monitoring of pump hours, start counts, and generator operation (weekly) 5 5 5 5 5 NPDES (National Pollutant Discharge Elimination System) "Number of illicit discharge events 7 10 12 10 12 Customers Number of surface water customers 5,261 5,278 5,300 5,345 5,345 Number of catchbasins/manholes 6,023 6,023 6,040 6,050 6,050 Number of flow control/BMP facilities 95 72** 72** 80 80 Number of total drainage system miles 97 111 85 82 85 * COVID-19 impacted this statistic **23 of the facilities that were mapped as public were found to be private. That's why 2021 has 72 facilities 361 2023 - 2024 Biennial Budget City of Tukwila, Washington Fund Detail Program Descriptions The following programs are budgeted in the Surface Water fund. The category called "not assigned to any program" includes debt service payments. PROGRAM NAME PROGRAM DESCRIPTION Projects & Capital Impr Mgmnt Planning and executing community infrastructure investment Levees Management of the City's 205 Levee and cooperation with FEMA and King County Flood Control District. Pump Station Monitor/Maint Covers all work at the City's surface water pump stations, which includes monitoring and maintenance Administration General functions for standard operations of the department, including purchasing, timecards, budget development and oversight, culture, and internal communications, recruiting and hiring, employee supervision and performance evaluations. GIS Includes staff time and consultant services to maintain the geographic information system (GIS) data necessary for customer inquiries, daily operations, and infrastructure maintenance. Digital Records Center Growth and development of system, microfilming and digitization, importing new record series, GET -IT, policies, training, new initiatives, maintenance costs professional development.? Manholes/Catch basins Staff time for maintenance and supplies for City's manholes/catch basins. Includes using the Vactor truck and costs for proper disposal of drainage waste NPDES Includes staff time and supplies to adhere to the requirements under Surface Water's National Pollutant Discharge Elimination System (NPDES) Permit. Includes annual reporting, public education and outreach, staff training, and inspections of public and private systems. Includes staff response to illicit discharge events in City's right-of-way. Outfall/Flap Gates/Trash racks Outfalls, Flap Gates, and Trash racks -Staff time and supplies for maintenance of surface water outfalls, flap gates, and trash racks by the City's surface water crew. Includes all staff time for monitoring the Green/Duwamish River in high water events Surface Water Mains Staff time for maintenance and supplies for City surface water mains Utilities/Surface Water Staff time and supplies for surface water main maintenance and replacement by the City's crew. Professional Development & Training Development of operational and strategic knowledge and skills to support staff development and better outcomes for the community and organization. Mandatory Training Trainings required by Federal, State, Local laws and/or City of Tukwila organizational policy. Not Assigned to any program This program code is to be used with budget items that are not part of a program 362 2023 - 2024 Biennial Budget City of Tukwila, Washington Staffing and Expenditure by Program Program Description Tier Legally Required (Y/N) Type of Program FTE Allocation 2023 Budget FTE Allocation 2024 Budget %Change 2023-2024 Projects & Capital Impr Mgmnt 1 N - Best Practice Community 1.625 7,887,893 1.625 7,089,356 -10.12% Levees 1 Y - Federal/State Community 1.000 178,057 1.000 186,700 4.85% Pump Station Monitor/Maint 1 Y - Federal/State Community 0.025 94,519 0.025 94,622 0.11% 1 - Total 2.650 8,160,470 2.650 7,370,678 -9.68% Administration 2 Y - Federal/State Governance 0.450 728,731 0.450 764,387 4.89% GIS 2 Y - City Code Governance 1.845 258,053 1.845 273,326 5.92% Ditches, Ponds, Bioswale 2 Y - Federal/State Community 0.900 168,131 0.900 174,637 3.87% Manholes/Catchbasins 2 N - Best Practice Community 1.875 287,215 1.875 301,185 4.86% NPDES 2 Y - Federal/State Community 4.175 622,355 4.175 655,846 5.38% Outfall/Flap Gates/Trash racks 2 N - Best Practice Community 1.550 218,521 1.550 230,002 5.25% Surface Water Mains 2 Y - Federal/State Community 1.875 276,745 1.875 290,032 4.80% Utilities/Surface Water 2 Y- City Code Governance - 903,241 - 946,896 4.83% 2 - Total 12.670 3,462,993 12.670 3,636,313 5.00% Professional Dev & Training 3 Y - Ordinance/Resolution Governance - 740 - 740 - Mandatory Training 3 Y - Federal/State Governance - 7,250 - 7,250 - 3 - Total - 7,990 - 7,990 - Not Assigned to any program 5 Not Applicable Govemance - 777,971 - 777,128 -0.11% 5 - Total - 777,971 - 777,128 -0.11% Grand Total 15.320 12,409,424 15.320 11,792,110 -0.97% Tier 1 Tier 2 Programs by Tier $3,463 Tier 3 $8 $8 Tier 4 $0 Not Assigned $0 $778 $777 $0 $1,000 $2,000 $3,000 $3,636 $4,000 $5,000 2023 Budget ■2024 Budget $6,000 $7,000 $8,160 $7,371 $8,000 $9000 Thousands 363 2023 - 2024 Biennial Budget City of Tukwila, Washington Performance Measures PROGRAM PERFORMANCE MEASURE 2021 Actual 2022 Actual 2023 -COUNCIL 2024 Target GOAL NPDES Percent of current stormwater catch basin structures every two years. * 2021 100% Strategic Goal 1 Levees Inspect outfalls on the levee inspected annually * * 100% Strategic Goal 1 Revenue and Expense Summary SURFACE WATER MANAGEMENT FUND Operating Expenses Actual Budget Percent Change 2020 2021 Projected 2022 2022 2023 2024 2022-2023 2023-2024 Operating Revenue 6.3% Benefits 511,411 547,180 555,193 569,167 700,378 720,938 Surface Water Sales $ 6,925,263 $ 7,021,365 $ 7,389,873 $ 7,350,000 $ 7,717,500 $ 8,103,375 5.0% 5.0% Grant Revenues 201,303 340,755 496,775 381,000 2,176,000 1,328,000 471.1% -39.0% Other Income 889,664 1,201,842 31,430 2,748,000 1,444,000 1,620,000 -47.5% 12.2% Investment Eamings 26,578 5,783 8,516 30,000 30,000 30,000 0.0% 0.0% Total Operating Revenue 8,042,808 8,569,744 7,926,593 10,509,000 11,367,500 11,081,375 8.2% -2.5% Operating Expenses Salaries & Wages 1,081,403 1,132,676 1,218,499 1,241,759 1,555,045 1,653,686 25.2% 6.3% Benefits 511,411 547,180 555,193 569,167 700,378 720,938 23.1% 2.9% Supplies 19,678 6,323 20,560 86,000 20,300 20,300 -76.4% 0.0% Repair & Maintenance Supplies 1,723 19,832 1,288 1,500 17,500 17,500 1066.7% 0.0% Small Tools 1,620 3,637 8,225 6,500 6,500 6,500 0.0% 0.0% Technology Supplies 58 1,570 792 - 500 500 0.0% 0.0% Fleet Supplies - - 256 - - - 0.0% 0.0% Professional Services 1,066,688 786,543 484,381 2,680,014 4,103,137 2,552,924 53.1% -37.8% Communications 8,028 6,408 6,767 7,000 7,100 7,100 1.4% 0.0% Professional Development 5,071 2,703 13,590 - 7,990 7,990 0.0% 0.0% Advertising 2,897 1,777 5,947 - - - 0.0% 0.0% Rentals 299,826 175,677 126,377 130,343 4,000 4,000 -96.9% 0.0% Technology Services 6,312 10,008 18,245 - 3,000 3,000 0.0% 0.0% Utilities 61,244 51,221 89,415 87,020 90,685 90,685 4.2% 0.0% Repairs & Maintenance Services 190,190 207,735 115,368 145,927 59,000 59,000 -59.6% 0.0% Other Expenses 789,214 804,170 840,865 835,725 862,475 901,025 3.2% 4.5% Capital -Land 4,739 - - - - - 0.0% 0.0% Other Capital Improvements - - 3,237 - 900,000 900,000 0.0% 0.0% Machinery & Equipment - - 5,140 - - - 0.0% 0.0% Construction Projects 1,269,108 2,683,638 2,792,000 4,613,000 1,687,000 2,900,000 -63.4% 71.9% Principal 289,746 278,217 279,360 279,360 278,863 279,439 -0.2% 0.2% Interest Expense 9,095 8,107 6,249 6,249 4,497 2,743 -28.0% -39.0% Transfers Out 247,534 564,254 665,866 524,866 1,441,612 971,945 174.7% -32.6% Total Operating Expenses 5,865,587 7,291,673 7,257,620 11,214,430 11,749,582 11,099,276 4.8% -5.5% Indirect Cost Allocation 684,699 622,199 628,421 628,421 659,842 692,834 5.0% 5.0% Total Non Operating Expenses 684,699 622,199 628,421 628,421 659,842 692,834 5.0% 5.0% Total Expenses 6,550,286 7,913,872 7,886,041 11,842,851 12,409,424 11,792,110 4.8% -5.0% Beginning Fund Balance 3,755,424 5,247,946 5,903,817 5,903,817 5,944,369 4,902,446 0.7% -17.5% Change in Fund Balance 1,492,522 655,872 40,552 (1,333,851) (1,041,924) (710,735) -21.9% -31.8% Ending Fund Balance $ 5,247,946 $ 5,903,817 $ 5,944,369 $ 4,569,966 $ 4,902,446 $ 4,191,711 7.3% -14.5% 364 2023 - 2024 Biennial Budget City of Tukwila, Washington Capital Projects The capital projects listed below are capital projects planned for the 2023 - 2024 biennium. The year in which the project is estimated to be completed has been provided. Additional information on the projects may be found in the Capital Improvement Program section of the budget. Capital Project 2023 cost 2024 cost Anticipated Completion Annual Small Drainage Program $ 900000.00 $ 900 000.00 NIA Storm Water Quality Retrofit Program $1,6209000.00 $ 100000.00 NIA NPDES Program $ 60,000.00 $ 60000.00 NIA Regional Surface Water Partnerships $ 75,000.00 $ 75.000.00 NIA Green the Green Program $ 185,000.00 $ 180,000.00 NIA Gilliam Creek Fish Barrier Removal $ 6100,00000 $ 650:00000 2026 Tukwila 205 Levee Certification $ 650,00000 $ 650;000.00 NIA Nelsen Side Channel $ 600,000.00 $ 300,000.00 2025 Surface Water Comprehensive Plan $ 165,00000 $ - 2023 5 131st PI Drainage Improvements $ 671,000°00 $ 2,400.000.00 2024 Chinook Wind Public Access $ 422,00000 $ - 2023 Chinook Wind Extension $ 150000.00 $ 150,000.00 2026 Surface Water GIS Inventory $ 47,000.00 $ - 2023 Northwest Gilliam Storm Drainage System $ 100,000.00 $ 840,00000 2024 Duwamish Rvrbk Stabilization at 5 104th St $ 150.000.00 $ - 2026 Duwamish Hill Preserve $ 370.00000 $ - 2025 Soils Reclamation Facility $ 551,00000 $ - 2026 Total Capital Projects $ 7,316,000.00 $ 6,305,000.00 365 2023 - 2024 Biennial Budget City of Tukwila, Washington Salary and Benefit Details Surface Water Position Description 2022 FTE 2023 FTE 2023 Budget Salaries Benefits 2024 FTE 2024 Budget Salaries Benefits Maint & Ops Superintendent 0.5 0.5 $ 30,975 $ 17,714 0.5 $ 32,622 $ 18,125 Maint & Ops Foreman 1.5 1.5 152,076 74,535 1.5 160,158 76,407 Maint & Ops Specialist 5.5 5.5 474,874 255,222 5.5 510,186 263,032 Senior Program Manager 1 1 146,880 56,958 1 154,752 58,613 NPDES Coordinator 1 1 124,500 46,925 1 131,088 48,420 Senior NPDES Inspector 1 1 100,572 35,345 1 105,960 36,592 Junior NPDES Inspector 0 1 80,460 46,724 1 89,016 48,531 Sr Maint & Ops Specialist 1 1 94,044 49,189 1 99,073 50,361 Habitat Project Manager 1 1 130,668 37,488 1 137,724 39,076 Levee Project Manager 1 1 130,668 45,389 1 137,724 46,976 Information Systems Project Analyst 0.1 0.1 13,217 5,411 0.1 13,922 5,560 GIS Coordinator 0.22 0.22 25,497 9,504 0.22 26,851 9,790 GIS Field Tech 0 0.5 37,614 13,614 0.5 41,610 14,462 Overtime 13,000 3,110 13,000 1,743 Clothing Allowance 3,250 3,250 Department Total 13.82 15.32 $ 1,555,045 $ 700,378 15.32 $ 1,653,686 $ 720,938 366 2023 - 2024 Biennial Budget City of Tukwila, Washington Debt Service Requirements The following chart provides information on debt service requirements, by debt issue, for the biennium. Budget Debt Service Project 2023 2024 2015 Revenue Bonds Allentown Phase 11 Principal $ 19,507 $ 20,084 Interest 1,903 1,447 Total 21,410 21,531 PWTFL 2004 Allentown Phase 11 Principal 37,212 37,212 Interest 372 186 Total 37,584 37,398 PWTFL 2004 Cascade View Principal 222,144 222,144 Interest 2,221 1,111 Total 224,365 223,255 Public Safety Plan 2018 Bond Issuance Debt Service in Lieu of Rent Public Works Shops 360,185 360,596 Total 360,185 360,596 Public Safety Plan 2019 Bond Issuance Debt Service in Lieu of Rent Public Works Shops 134,427 134,350 Total 134,427 134,350 Total Principal Total Interest Total Debt Service in Lieu of Rent Total Debt Service 278,863 279,440 4,496 2,744 494,612 494,946 $ 777,971 $ 777,130 367 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues PW412380-333219 Dept Of Treasury -Cares Act $ 4,346 $ - $ - $ - $ - $ - PW412380-343100 SSWM Regular Monthly Charges 6,923,235 7,021,365 7,389,795 7,350,000 7,717,500 8,103,375 PW412380-343110 Lein Fees 2,028 - 78 - - - PW412380-361110 Investment Interest 26,578 5,783 8,516 30,000 30,000 30,000 PW412380-361400 Interest on Receivables 2,880 2,354 15,240 20,000 20,000 20,000 PW412380-367110 Gifts & Bequests PM Sources 12,500 - - - - - PW412380-369900 Other Revenues 1,981 - - - - - Total Operating Revenues Overtime 6,973,548 7,029,502 7,413,628 7,400,000 7,767,500 8,153,375 PW412301-334038 NPDES Grant 33,318 48,404 50,000 64,000 64,000 64,000 PW412301-337704 KC Ntrl Res & Pks-S 180 Flood - - - 117,000 - - PW412301-337734 Kcfczd-Opportunity Funds - - 89,125 150,000 - - PW412301-337735 KCFCD-Green the Green Revegitn 63,639 13,226 86,774 50,000 50,000 50,000 PW412301-337736 KCFCD-Riverton Flapgate Rmvl 100,000 279,125 (139,125) - - - PW412301-337737 King Co Flood Control District - - 410,000 - 2,062,000 1,214,000 PW412301-374027 CapContr-RCO State Grant - - - - 126,000 - PW412301-374031 Capital Contribution -DOE Grant - - - 2,160,000 1,298,000 1,600,000 PW412301-375114 Dept of Comm -Riverton Flapgate 211,764 31,285 - - - - PW412301C-374027 CapContr-RCO State Grant 472,316 74,472 125,969 568,000 - - PW412301C-374031 Capital Contribution -DOE Grant 188,223 1,093,730 (109,778) - - - Total Capital Project Revenues 1,069,259 1,540,242 512,965 3,109,000 3,600,000 2,928,000 - PW412301C-525097 Self -Insured Medical & Dental 14,898 15,798 48,473 - Total Revenues $ 8,042,808 $ 8,569,744 $ 7,926,593 $ 10,509,000 $ 11,367,500 $ 11,081,375 Expenses GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW412301-511000 Salaries $ 415,815 $ 437,225 $ 288,252 $ 503,029 $ 752,462 $ 797,038 PW412301-512000 Extra Labor - 1,924 1,632 - - - PW412301-513000 Overtime 718 - - - - - PW412301C-511000 Salaries 61,286 76,532 313,944 - - - PW412301C-513000 Overtime 124 - - - - - PW412380-511000 Salaries 590,035 602,200 610,063 717,730 789,583 843,648 PW412380-512000 Extra Labor - 3,410 - 8,000 - - PW412380-513000 Overtime 13,425 11,384 4,607 13,000 13,000 13,000 Total Salaries & Wages 1,081,403 1,132,676 1,218,499 1,241,759 1,555,045 1,653,686 PW412301-521000 FICA 28,709 34,288 21,887 38,457 57,563 60,973 PW412301-523000 PERS 48,848 49,754 29,546 49,492 78,963 84,477 PW412301-524000 Industrial Insurance 6,916 8,650 4,029 1,462 12,861 13,505 PW412301-524050 Paid Family & Med Leave Prem 622 781 924 715 1,209 1,279 PW412301-525000 Medical, Dental, Life, Optical 20,889 3,646 3,245 4,306 3,509 3,685 PW412301-525095 Kaiser Medical & Dental - -- - 13,961 13,961 PW412301-525097 Self -Insured Medical & Dental 60,052 79,196 51,736 102,593 115,676 115,676 PW412301C-521000 FICA 4,653 5,774 23,707 - - - PW412301C-523000 PERS 7,915 8,793 32,179 - - - PW412301C-524000 Industrial Insurance 1,087 1,473 6,150 - - - PW412301C-525000 Medical, Dental, Life, Optical 504 341 12,853 - - - PW412301C-525097 Self -Insured Medical & Dental 14,898 15,798 48,473 - - - 368 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenses (cont.) GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW412380-521000 FICA 45,669 47,136 46,977 56,477 61,398 65,534 PW412380-523000 PERS 76,232 69,880 63,122 72,744 84,222 89,417 PW412380-524000 Industrial lnsurance 17,703 18,004 13,606 23,351 22,333 23,450 PW412380-524050 Paid Family & Med Leave Prem 904 942 1,025 1,031 1,269 1,356 PW412380-525000 Medical, Dental, Life, Optical 28,635 6,531 20,396 7,053 4,256 4,469 PW412380-525095 Kaiser Medical & Dental - - - - 17,630 17,630 PW412380-525097 Self -Insured Medical & Dental 145,979 194,432 174,075 209,986 221,527 221,527 PW412380-528000 Uniform Clothing - 36 229 1,500 750 750 PW412380-528001 Boot Allowance 1,196 1,726 1,035 - 3,250 3,250 Total Personnel Benefits 511,411 547,180 555,193 569,167 700,378 720,938 PW412301-531001 Office Supplies 63 107 - - - - PW412301-531002 Printing Supplies 14 2 - - - - PW412301-531003 Operating Supplies - 65 - - - - PW412301-535003 Office Equipment 635 - - - - PW412301-536000 Technology Supplies - - 125 - - - PW412301-536001 Computer peripherals - 121 509 - - - PW412301C-531000 Supplies -General - - - 50,000 - - PW412301C-531001 Office Supplies (63) - - - - - PW412301C-531003 Operating Supplies 513 56 - - - - PW412301C-532006 Trees/Landscape Supplies - - 321 - - - PW412301C-535000 Small Tool & Minor Equipment - 22 - - - - PW412380-531001 Office Supplies - - 129 - 100 100 PW412380-531002 Printing Supplies 45 242 56 - 200 200 PW412380-531003 Operating Supplies 19,106 5,850 20,376 36,000 20,000 20,000 PW412380-532000 Repairs & Maint Supplies 163 299 - - - - PW412380-532001 Repair Supplies - - 45 - 13,000 13,000 PW412380-532002 Maintenance Supplies - 18,624 207 - - - PW412380-532003 Safety Supplies 1,561 909 558 1,500 1,500 1,500 PW412380-532007 Cleaning & Janitorial Supplies - - 125 - - - PW412380-532008 Pump Station Repair Supplies - - 32 - 3,000 3,000 PW412380-535000 Small Tool & Minor Equipment 36 2,518 1,564- - - PW412380-535001 Equipment - - 1,057 - 1,000 1,000 PW412380-535002 Power Tools 584 462 512 4,000 3,000 3,000 PW412380-535003 Office Equipment - - 310 - - - PW412380-535004 Traffic Control Devices/Tools 1,000 - 4,783 2,500 2,500 2,500 PW412380-536001 Computer peripherals 58 1,449 158 - 500 500 PW412380-537002 Supplies added to vehicles - - 256 - - - Total Supplies 23,079 31,361 31,122 94,000 44,800 44,800 PW412301-541000 Professional Services 365,728 133,516 - - - - PW412301-541007 Contracted Services 2,027 - 17,996 - 4,061,000 2,505,000 PW412301-542001 Telephone/Alarm/Cell Service 1,360 1,021 1,145 - - - PW412301-542003 City Wide Internet 108 120 - - - - PW412301-543000 Professional Development - 332 - - - - PW412301-543001 Memberships 600 - - - - - PW412301-543002 Registrations - 20 - - - - PW412301-543003 Meals -Prof Dev related - - 649 - - - PW412301-543004 Airfare - - 717 - - - PW412301-546001 Software Maintenance Contract - 4,686 7,560 - - - PW412301-546004 Online Services -Subscriptions - - 21 - - - PW412301-548000 Repair & Maint Services 38,008 57,801 - - - - PW412301-549000 Miscellaneous Expenses - 789 - - - - 369 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenses (cont.) GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW412301C-541000 Professional Services 343,942 (126,281) 86,518 2,637,000 - PW412301C-541006 Consulting Services - 60,076 - - - - PW412301C-541007 Contracted Services 307,602 675,220 348,817 - - - PW412301C-543006 Certifications & Licenses 944 - - - - - PW412301C-544000 Advertising - - 2,906 - - - PW412301C-544001 Legal & Public Notices 2,897 1,777 3,041 - - - PW412301C-547000 General Utilities - 11,363 23,455 - - PW412301C-548000 Repair & Maint Services 2,083 2,471 8,621 - - - PW412301C-548001 Repair services - - 7,680 - - - PW412380-541000 Professional Services 289 17 - 2,000 - - PW412380-541007 Contracted Services 13,842 15,420 8,146 10,000 12,000 12,000 PW412380-541010 Inspection Services & Permits 90 99 - - - - PW412380-541026 Employee screening/testing 853 482 297 1,200 1,200 1,200 PW412380-541030 Insurance -Liability 32,316 27,996 22,607 29,814 28,937 34,724 PW412380-542001 Telephone/Alarm/Cell Service 6,383 5,231 5,592 7,000 7,000 7,000 PW412380-542002 Postage/Shipping Costs 177 36 29 - 100 100 PW412380-543001 Memberships 464 428 32 - 240 240 PW412380-543002 Registrations 1,640 1,225 10,640 - 7,000 7,000 PW412380-543003 Meals -Prof Dev related 189 - 1,135 - 250 250 PW412380-543005 Mileage - - 64 - 250 250 PW412380-543006 Certifications & Licenses 1,234 254 353 - 250 250 PW412380-543007 Hotel/Lodging - 328 - - - - PW412380-543008 Ground Transp/Parking - 116 - - - - PW412380-545000 Operating Rentals & Leases 17 49 34 4,000 - - PW412380-545002 Vehicle Rental/Lease - 752 - - PW412380-545004 Equipment Rental 5,045 - - - - - PW412380-545094 Fleet rental/repl funding 294,765 174,876 126,343 126,343 - - PW412380-545999 Operating Rentals & Leases - - - - 4,000 4,000 PW412380-546001 Software Maintenance Contract 6,312 5,322 10,664 - 3,000 3,000 PW412380-547000 General Utilities - - - 700 - - PW412380-547008 Spill Response & Disposal - - 1,102 20,000 20,000 20,000 PW412380-547021 Electric Utility 8,648 8,367 10,928 9,700 10,185 10,185 PW412380-547025 Water/Sewer Utility 2,980 2,653 1,052 2,500 2,500 2,500 PW412380-547026 Surface Water utility 3,736 3,810 11,115 4,120 8,000 8,000 PW412380-547028 Solid Waste Disposal 45,880 25,027 41,763 50,000 50,000 50,000 PW412380-548000 Repair & Maint Services 13,519 - - 2,000 - - PW412380-548001 Repair services 3,484 17,113 1,785 33,000 35,000 35,000 PW412380-548002 Maintenance Services - 12,109 - 20,000 - - PW412380-548004 Radios/Telemetry Maint 811 484 367 4,000 14,000 14,000 PW412380-548005 Tree/Landscape Maintenance - - 9,988 - 10,000 10,000 PW412380-548095 Fleet Oper and Maint costs 132,284 117,757 86,927 86,927 - - PW412380-549000 Miscellaneous Expenses $ - $ 334 $ - $ 8,000 $ - $ - PW412380-549007 Excise Taxes & Other Assessmnt 92,652 97,635 100,000 85,000 85,000 85,000 PW412380-549010 Business Meals (non Prof Dev) 851 405 352 2,000 2,000 2,000 PW412380-549012 Bank Fees 2,340 2,106 1,287 - - - PW412380-549013 Utility One -Call Service 557 529 449 725 725 725 PW412380-549054 Interfund Taxes & Oper Assmnts 692,814 702,372 738,777 740,000 774,750 813,300 Total Services & Passthrough Pmts 2,429,471 2,046,241 1,700,954 3,886,029 5,137,387 3,625,724 370 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenses (cont.) GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW412301C-561000 Land 4,739 - - - - - PW412301C-563000 Other Improvements - - 3,237- 900,000 900,000 PW412301C-564000 Machinery & Equipment - - 5,140 - - - PW412301C-565000 Construction Projects 1,269,108 2,683,638 2,792,000 4,613,000 1,687,000 2,900,000 Total Capital Expenditures 1,273,847 2,683,638 2,800,377 4,613,000 2,587,000 3,800,000 PW412301-750195 Transfer Out for 1% Arts 5,950 7,800 29,940 29,940 7,000 7,000 PW412301-750208 Transfer Out to 208 176,924 188,987 360,537 360,537 360,185 360,596 PW412301-750219 Transfer Out to 219 61,687 61,967 134,389 134,389 134,427 134,350 PW412301-750306 Transfer Out to 306- 305,500 141,000 - 940,000 470,000 PW412301-750400 Transfer Out to Util Fds 2,973 - - - - - Total Transfers Out 247,534 564,254 665,866 524,866 1,441,612 971,945 PWTFL412-578064 PW -01-691-064 VAL VUE PRIN 11,597 - - - - - PWTFL412-578069 PW 04-691-069 PRINCIPAL 37,212 37,212 37,712 37,712 37,212 37,212 PWTFL412-578070 PW 04-691-070 PRIN 222,144 222,144 222,144 222,144 222,144 222,144 PWTFL412-583064 Pw-01-691-064 Val Vue Interest 87 (29) - - - - PWTFL412-583069 Pw-04-691-069 Interest 760 698 558 558 372 186 PWTFL412-583070 Pw-04-691-070 Interest 4,535 4,165 3,332 3,332 2,221 1,111 REV15SWM-572000 Revenue Bond 18,794 18,861 19,504 19,504 19,507 20,084 REV15SWM-583387 2015 Refunding Bond Interest 3,241 - 2,359 2,359 1,903 1,447 REV15SWM-588380 Amortization Costs 509 509 - - - - REV15SWM-588387 Amortization Costs (37) 2,764 - - - - Total Debt Service Payments 298,841 286,324 285,609 285,609 283,360 282,183 PW412380-750190 Transfer Out ICA 684,699 622,199 628,421 628,421 659,842 692,834 Total Expenses $ 6,550,286 $ 7,913,872 $ 7,886,041 $ 11,842,851 $ 12,409,424 $ 11,792,110 371 2023 - 2024 Biennial Budget City of Tukwila, Washington This page intentionally left blank 372 2023 - 2024 Biennial Budget City of Tukwila, Washington Public Works — Fleet (Equipment Rental and Replacement) PublicWorks Director/ City Engineer (1) • - General Maintenance Manager (.33) J. Admin SupportCoordinator (.33; Superintendent Fleet (1} Fleet Foreman (1) IeetTechnician (3) 373 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Public Works FUND: Equipment Rental & Replacement RESPONSIBLE MANAGER: Hari Ponnekanti Description FUND NUMBER: 501 POSITION: Public Works Director The function of the Equipment Rental and Replacement unit is to provide a fleet of vehicles and equipment with an operation maintenance and replacement program and to supply the City with adequate, safe, economical and on -demand operational cars, trucks, and specialty equipment. Services are provided through in-house labor and contracted services. The current fleet consists of approximately 193 vehicles and 134 other pieces of equipment. 2021-2022 Accomplishments ♦ Provided Fire apparatus replacement projections for the Public Safety Plan. Strategic Plan Goals 1&4 ♦ Adopted Lucity as the Work/Asset Management program to provide real-time maintenance records. Strategic Plan Goal 4 ♦ Partnered with Fire to use their ESO station check software for communicating Fleet repairs and vehicle status in real time. Strategic Plan Goal 4 ♦ Started the digitization of all Fleet records. Strategic Plan Goal 4 ♦ Implemented the Fleet Leasing program and updated accounting practices for better financial sustainability and cash flow and a more modern fleet. Strategic Plan Goal 4 ♦ Procured an off-road vehicle for Police to access areas along Tukwila's trails and other locations not accessible by patrol vehicles. Strategic Plan Goals 1, 2, 4, & 5 ♦ Moved fleet maintenance shop to new Fleet and Facilities building. Strategic Plan Goals 1 & 4 2023-2024 Indicators of Success ♦ Continue to promote the pool car program for maximum use of shared resources. ♦ Evaluate and adjust replacement plan for cost effective and appropriate replacement solutions. ♦ Increase the number of vehicles under the Fleet Leasing Program. ♦ Continue digitizing Fleet records. 374 2023 - 2024 Biennial Budget City of Tukwila, Washington Statistics Public Works - Equipment Rental Fund Detail Program Descriptions Different staff complete mandatory trainings and optional professional development each year at the discretion of their supervisor and department leadership. Due to the varying cadence of training, individual staff were not allocated training time; rather the division as a whole received an allocation of money to split among staff as needed. The following programs are budgeted in the Fleet Fund: PROGRAM NAME Actual Estimated Projection 2020 2021 2022 2023 2024 Improve fleet service Gallons of Fuel Consumed Administration 113,404 120.000 125.000 130,000 Number of Accidents 54 67 60 60 60 Capital Average Age of Fleet 10 years 11 years 10 years 9.5 years 9 years Inventory Number of passenger vehicles 161 161 161 172 172 Number of motorcycles 5 5 5 0 0 Number of pieces of medium 1 heavy equipment (dump trucks, etc) 50 50 50 50 50 Number of miscellaneous equipment (mowers. etc) 126 126 133 136 136 Fund Detail Program Descriptions Different staff complete mandatory trainings and optional professional development each year at the discretion of their supervisor and department leadership. Due to the varying cadence of training, individual staff were not allocated training time; rather the division as a whole received an allocation of money to split among staff as needed. The following programs are budgeted in the Fleet Fund: PROGRAM NAME PROGRAM DESCRIPTION Projects & Capital Impr Mgmnt Planning and executing community infrastructure investment Administration General functions for standard operations of the department, including purchasing, timecards, budget development and oversight, culture and internal communications, recruiting and hiring, employee supervision and performance evaluations. Professional Development & Training Development of operational and strategic knowledge and skills to support staff development and better outcomes for the community and organization. Fleet Management Maintenance of all carts, vehicles, and equipment necessary for City operations 375 2023 - 2024 Biennial Budget City of Tukwila, Washington Budget by Program The allocations associated with Capital Improvements and Administration represent solely new vehicle purchases and overhead costs and are not attached to staff time. Program Description Tier Legally Required (Y/N) Type of Program FTE 2023 Budget FTE 2024 Budget %Change 2023 - 2024 Projects & Capital Impr Mgmnt 1 N - Best Practice Community Percent of fleet breakdowns that are preventable 1,108,556 * 897,972 -19.00% 1 - Total - 1,108,556 - 897,972 -19.00% Administration 2 Y - Federal/State Governance 350,392 367,912 5.00% 2 - Tota l - 350, 392 - 367,912 5.00% Professional Dev & Training 3 Y - Ordinance/Resolution Governance 5,650 5,650 - 3 -Total - 5,650 - 5,650 - Fleet Management 4 N - Best Practice Governance 5.000 1,746,246 5.000 1,804,685 3.35% 4 - Total 5.000 1,746,246 5.000 1,804,685 3.35% Grand Total 5.000 3,210,844 5.000 3,076,219 -4.19% Programs by Tier Tier 1 $1,109 $898 Tier 2 Tier 3 $6 I $6 Tier 4 $350 $368 $1,746 $1,805 $0 $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 $2,000 Thousands 2023 Budget ■2024 Budget Performance Measures PROGRAM PERFORMANCE MEASURE 2021 Actual 2022 Actual 2023 -COUNCIL 2024 Target GOAL Fleet Management City vehicles maintained on schedule. 100% Strategic Goal 1 FleetStrategic Management Percent of fleet breakdowns that are preventable * * 80% Goal 1 376 2023 - 2024 Biennial Budget City of Tukwila, Washington Revenue and Expense Summary Equipment Rental & Replacement Operating Expenses Actual Budget Salaries & Wages 299,886 Percent Change 2020 439,210 2021 Projected 2022 8.4% 2022 Benefits 2023 203,671 2024 2022-2023 2023-2024 Operating Revenue -2.8% 3.7% Supplies 1,751 5,145 3,653 3,000 3,350 3,350 11.7% 0.0% Repair & Maintenance Supplies Grant Revenues $ 3,894 $ - $ - $ - $ - $ - 0.0% 0.0% Other Income 1,546 0.0% 2,119 1,575 691 - 694 - 6,200 - 0.0% 0.0% Investment Eamings 32,459 536,538 6,171 12,889 710,000 20,000 8.4% 20,000 Utility Fund Supplies 20,000 0.0% 0.0% Rent & Concessions 2,117,021 - 2,034,751 2,268,831 Professional Services 2,268,831 97,530 2,056,241 114,400 1,240,748 -9.4% -39.7% Transfers In 147,693 4,965 345,413 52,000 5,500 52,000 5,000 - 0.0% - -100.0% 0.0% Sale of Capital Assets 163,847 5,850 284,724 108,296 0.0% 25,000 599 161,750 - 124,040 547.0% -23.3% Total Operating Revenue 2,466,460 Rentals 2,673,177 2,443,591 24,349 2,365,831 1,500 2,237,991 -96.3% 1,384,788 -5.4% -38.1% Operating Expenses Salaries & Wages 299,886 330,346 409,817 439,210 476,273 515,516 8.4% 8.2% Benefits 162,242 203,671 233,583 233,660 227,102 235,566 -2.8% 3.7% Supplies 1,751 5,145 3,653 3,000 3,350 3,350 11.7% 0.0% Repair & Maintenance Supplies - 2,117 29 - - - 0.0% 0.0% Small Tools 2,079 6,484 4,192 - 10,750 11,000 0.0% 2.3% Technology Supplies 691 23 694 - 6,200 6,200 0.0% 0.0% Fleet Supplies 401,749 536,538 547,635 655,000 710,000 710,000 8.4% 0.0% Utility Fund Supplies - - - - - - 0.0% 0.0% Professional Services 98,758 97,530 97,250 114,400 102,100 111,900 -10.8% 9.6% Communications 4,965 5,370 4,500 5,500 5,000 5,000 -9.1% 0.0% Professional Development 248 19,987 2,849 1,500 5,850 5,850 290.0% 0.0% Advertising 599 - - - - - 0.0% 0.0% Rentals 63,738 38,802 24,349 40,806 1,500 1,500 -96.3% 0.0% Technology Services 2,530 - 2,388 7,500 10,500 10,500 40.0% 0.0% Utilities - - 2,000 - 4,000 4,000 0.0% 0.0% Repairs & Maintenance Services 95,628 90,624 226,326 146,126 153,771 154,453 5.2% 0.4% Other Expenses 2 303 207 20,000 500 500 -97.5% 0.0% Machinery & Equipment 1,716,058 779,683 962,937 269,000 1,143,556 932,972 325.1% -18.4% Transfers Out 211,724 - - - - - 0.0% 0.0% Total Operating Expenses 3,062,648 2,116,623 2,522,409 1,935,702 2,860,452 2,708,307 47.8% -5.3% Indirect Cost Allocation 381,412 330,403 333,707 333,707 350,392 367,912 5.0% 5.0% Total Non Operating Expenses 381,412 330,403 333,707 333,707 350,392 367,912 5.0% 5.0% Total Expenses 3,444,060 2,447,026 2,856,116 2,269,409 3,210,844 3,076,219 41.5% -4.2% Beginning Fund Balance 5,486,735 4,509,134 4,735,285 4,735,285 4,322,760 3,349,907 -8.7% -22.5% Change in Fund Balance (977,600) 226,151 (412,525) 96,422 (972,853) (1,691,431) -1109.0% 73.9% Ending Fund Balance $ 4,509,134 $ 4,735,285 $ 4,322,760 $ 4,831,707 $ 3,349,907 $ 1,658,476 -30.7% -50.5% 377 2023 - 2024 Biennial Budget City of Tukwila, Washington NEW AND REPLACEMENT PURCHASES IN 23/24 Fleet Services may replace the listed vehicle or another in its place depending on the best, most effective, and fiduciarily responsible options at the time of replacement. Should other fleet vehicles or equipment fail those failed units will be replaced and units listed here may be pushed to other replacement years. 378 JNIT a 'L' CHRSE YEAR LEASE YEAR REPLACEMENT UNIT 2021 2021 2023 2921 POLICE Fora Interceptor Admin Sedan 1432 8,900 5,700 Ford Escape Chevy Caprice Admin Sedan 1433 8;918 5,700 Ford Escape Fora Taunts(Oeteotiwe) 1434 8;900 5,700 Ford Escape Ford Taurus +;Deteo14 ei 1435 8,900 5,700- Ford Escape Ford Pollee Interceptor 1744 33.140 Ford Police Interceptor Ford Police Interceptor 1747 33,140 Ford Police Interceptor Ford Police Interceptor 1748 33,140 Ford Police Interceptor Fwd Police Interceptor 1749 33,140 Ford Police Interceptor Ford Police Interceptor 1751 33,140 13,140 Ford Police Interceptor Ford Poke Interceptor 1752 33,140 13,140 Ford Police Interceptor Ford Police Interceptor 1753 33,140 13,140 Ford Police Interceetc- Ford Police Interceptor 1755 33,140 13,140 Ford Police Inteneo:c- Ford Police Interceptor 1758 33,140 13,140 Ford Police Interceptor Ford Police Interceptor 1758 33,140 Ford Police Interceptor Ford Police Interceptor 1759 33,140 13,140 Ford Police Interceptor Ford Police Interceptor 1781 33,140 Ford Police Interceptor Ford Police Interceptor 1763 33,140 Ford Police Interceptor Ford Pofice Interceptor 1764 33,140 Ford Police bite Ford Polite Interceptor 1765 33,140 Ford Police interceptor Ford Police Interceptor 1788 33,140 Ford Police :nterccptcr Ford Poke I^1erceplor{Patrol Sgt.} 176833,140 Ford Police nterc pptur (Patrol Sgt) Fwd Po ce I-leroeptor 1709 33,140 Ford Police Interceptor Ford Pc ce I-terceptor 1770 33,140 Ford Police Interceptor Ford Foie Interceptor 1771 33,140 Ford Police Interceptor Jail Transport Van 1915 -. _ .. Jail Transport Van PW MAINTENANCE ADMIN Ford Taurus 1100 8,500 6,500 Escape 4x4 Ford Taurus 1159 8,500 6,500 Escape 4x4 PW ADMINISTRATION & ENGNEERNG Fwd Taurus 1160 8,804 8,804 Crew cab pickup, 4x4 {Si {red Pod Vehicle) Ford Explorer 1180 8,500 6,500 Escape 4x4 1r2 ton ick quad cola p '�,Pod 1226 10,752 10,752 Grey cab pickup,4x4 {Shared Vehicle} Toyota Prins Hybrd 3101 8,500 6,500 Escape AWD (strobes} MINKLER SHARED Dump truck, 10 }gid 1313 208,000 Dump truck. 10 yd STREET Tracer, buttons 1002 15,000 Trailer, STernergencytr3ffe control response Dump t -..€k, 1 -ton 1301 10,752 Dump truck, 1 -ton Plow 1409 20,000 Plow Sander 1415 40.000 Sander Crack Sealer 1412 40.000 Crack Sealer, 378 2023 - 2024 Biennial Budget City of Tukwila, Washington Lease Equity {Cash bac,: resales •.617501 124,040;; To -:a I by Year $ 882,000 $ 155C'00 $ 214,B06 $ 623,9311 S 1,096,806 $ T76,933 379 UNIT # PURCHASE YEAR LEASE YEAR REPLACEMENT UNIT 212? 2024 2:720 2024 Variable Message Board 14310 .-2,-; __k: Variable Message Board 314 -ton Pickup au,ac Cab 2206 -,7v2 10752 Pickup 4x4.. 3' bed wa, I --'.e Cargo wan. Fiber Opt 2303 110,752 10752 Pickup 4x4. 8' bed 'ra: ' ‘a_ --e 3A -ton Pickup Quad Cab 2205 10,000 Pickup truck s -ander NEW 30 000 Pavement breaker backnoe attachment NEW 27.000 Asphalt Cutter NEW 30.000 ;Sweeper,. Traile •_-,cu.ec SEWER 314-tof, Picker Supers_..... __-- -: _ 1075 Pickup 4344.8' bed ro: SURFACE WATER 1-tca dump cab & Chassis 1220 35.000 Flatbed wd crane Variable Message Board 1427 30.000 Variable Message Board SewerS urface Water (shared) Van TV Ford E350 cassis 2900 2517.000 '•,`a- TV WATER 3J4 -ton pickup, reg can 1270 10,.x 62 10752 Fa50 vn' l ift ate & tool)ox 1 -1i2 -ton Service Truck Ford F450 129110752 10,752 1 -1f2 -ton Service Truck, Fc cc F450 Variable Message Board 1426 30,000 Variable Message Board FLEET Pickup 1237 = ;.-._ - -:a okup Heavy Duty. mobile I iff (4) 9011 .:: r 2: Heavy Duty mobile lifts :2: PARKS MAINTENANCE 314 -ton Dump 1246 18,500 18,500 Ford F350 Chassis? XL 4x2 114 -TON PICKUP 1269 5,509 0,600 1:4 -ton pickup Mower, Front mount rotary flArd 1973 017,000 Mauer, 72' 314 -ton Pickup, Feud F25O 6201] 10,762 3;4 -ton Pickup 4:.- 1i2 -ton Pickup, Ford F15O 6201 10,752 304 -ton Pickup 4:.= COMMUNITY DEVELOPMENTJPLANNING ChevyIrnp,ala (Pool Car =.° 1188 0,500 5,500 Ford Escape TIS Ford Wind tarCargo V'a- 1219 7,500 7,600 Ford Transit Chevy Astro Cargo Van 1223 7,000 7,000 Ford Explorer Lease Equity {Cash bac,: resales •.617501 124,040;; To -:a I by Year $ 882,000 $ 155C'00 $ 214,B06 $ 623,9311 S 1,096,806 $ T76,933 379 2023 - 2024 Biennial Budget City of Tukwila, Washington Salary and Benefit Details Equipment Rental & Replacement Position Description 2022 FTE 2023 FTE 2023 Budget Salaries Benefits 2024 FTE 2024 Budget Salaries Benefits Maint & Ops Superintendent 1 1 $ 114,549 $ 52,974 1 $ 130,188 $ 56,122 Fleet Technician Foreman $ - 1 101,184 50,516 1 106,572 51,763 Fleet Technician 4 3 257,040 121,721 3 275,256 125,787 Overtime 1,523,440 1,633,350 3,500 641 1,978,831 3,500 644 Uniform Allowance PW501650-361110 Investment Interest 1,250 6,171 1,250 Department Total 5 5 $ 476,273 $ 227,102 5 $ 515,516 $ 235,566 General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW501650-333219 Dept Of Treasury -Cares Act $ 3,894 $ - $ - $ - $ - $ - PW501650-344501 Fleet Repair Charges 1,072 - - - - - PW501650-348300 Vehicle/Equip Repair Charges 1,523,440 1,633,350 1,978,831 1,978,831 1,050,522 1,240,748 PW501650-361110 Investment Interest 32,459 6,171 12,889 20,000 20,000 20,000 PW501650-369100 Sale Of Scrap And Junk 474 2,119 1,575 - - - Total Operating Revenues PERS 1,561,340 1,641,640 1,993,295 1,998,831 1,070,522 1,260,748 PW501650C-348301 Other Charges -Fleet Depr 593,580 401,401 - 290,000 - - PW501650C-395200 Ins Comp/Loss Capital Asset 114,057 184,443 58,284 20,000 - - PW501650C-395400 Gain/Loss Disp of Captl Asset 49,789 100,281 50,012 5,000 161,750 124,040 PW501651C-348301 Other Charges -Fleet Depr - - 290,000 - 1,005,719 - Total Capital Project Revenues 757,427 686,125 398,296 315,000 1,167,469 124,040 PW501651C-730109 Transfer in From DrugSzrfund - 26,000 - - - - PW501651C-730305 Transfer In from 305 147,693 319,413 52,000 52,000 - - Non -Operating Revenues 147,693 345,413 52,000 52,000 - - Total Revenues $ 2,466,460 $ 2,673,177 $ 2,443,591 $ 2,365,831 $ 2,237,991 $ 1,384,788 Expenses GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW501650-511000 Salaries $ 299,748 $ 323,032 $ 403,170 $ 405,335 $ 472,773 $ 512,016 PW501650-512000 Extra Labor - - - 32,000 - - PW501650-513000 Overtime 138 7,314 6,647 1,875 3,500 3,500 Total Salaries & Wages 299,886 330,346 409,817 439,210 476,273 515,516 PW501650-521000 FICA 22,655 25,351 31,986 33,580 36,435 39,437 PW501650-523000 PERS 38,059 37,632 42,006 43,375 49,612 54,268 PW501650-524000 Industrial Insurance 8,014 10,333 10,831 16,040 12,775 13,399 PW501650-524050 Paid Family & Med Leave Prem 444 491 659 626 765 828 PW501650-525000 Medical, Dental, Life, Optical 14,397 2,377 2,613 2,567 2,380 2,499 PW501650-525097 Self -Insured Medical & Dental 78,003 126,270 144,646 136,372 123,886 123,886 PW501650-528000 Uniform Clothing 236 - - 1,100 - - PW501650-528001 Boot Allowance 435 1,216 841 - 1,250 1,250 Total Personnel Benefits 162,242 203,671 233,583 233,660 227,102 235,566 380 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenses (cont.) GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW501650-531000 Supplies -General - - 13 3,000 - - PW501650-531001 Office Supplies 1,156 2,832 2,268 - 2,500 2,500 PW501650-531002 Printing Supplies 144 152 137 - 500 500 PW501650-531003 Operating Supplies 451 2,161 1,055- 100 100 PW501650-531004 Event Food - - 50 - - - PW501650-531005 Meeting Food - - 131 - 250 250 PW501650-532000 Repairs & Maint Supplies - 42 10 - - - PW501650-532002 Maintenance Supplies - 2,075 - - - - PW501650-532003 Safety Supplies - - 19 - - - PW501650-535000 Small Tool & Minor Equipment 643 4,3691 505 - - - PW501650-535001 Equipment - - 197 - 1,000 1,000 PW501650-535002 Power Tools - - - - 1,000 1,000 PW501650-535003 Office Equipment - - 2,500 - 6,000 6,000 PW501650-535005 Tool Allowance 1,436 2,115 989 - 2,750 3,000 PW501650-536000 Technology Supplies - - 650 - - - PW501650-536001 Computer peripherals 691 23 44 - 200 200 PW501650-536002 Computer/Laptop Purchase - - - - 6,000 6,000 PW501650-537000 Fleet Supplies - - 4,144 - 10,000 10,000 PW501650-537001 Fuel 220,135 345,143 397,690 350,000 400,000 400,000 PW501650-537002 Supplies added to vehicles 122,669 120,9801 97,516 225,000 200,000 200,000 PW501650-537003 Supplies added to Inventory 58,944 70,415 34,823 80,000 75,000 75,000 PW501650-537004 Fleet Bulk Fluids - - 12,962 - 25,000 25,000 PW501650C-537002 Supplies added to vehicles - - 500 - - - Total Supplies ` 406,271 550,307 556,203 658,000 730,300 730,550 PW501650-541000 Professional Services - - 600 5,500 - - PW501650-541007 Contracted Services 729 203 - - - - PW501650-541010 Inspection Services & Permits 3,880 - 5,000 - 2,000 2,000 PW501650-541016 Recruitment 33 - - - - - PW501650-541020 Insurance -Property 92,063 96,446 - 108,900 - - PW501650-541026 Employee screening/testing 96 158 200 - 600 600 PW501650-541028 Contracted Towing Services 1,956 7231 2,000 - 1,500 1,500 PW501650-541040 Insurance -Auto - - 89,450 - 98,000 107,800 PW501650-542001 Telephone/Alarm/Cell Service 3,823 4,310 4,000 5,500 3,800 3,800 PW501650-542002 Postage/Shipping Costs 1,037 1,061 500 - 1,200 1,200 PW501650-542003 City Wide Internet 105 - - - - - PW501650-543000 Professional Development - 734 - - - - PW501650-543001 Memberships 248 205 - - 200 200 PW501650-543002 Registrations - 12,818 603 1,500 2,000 2,000 PW501650-543003 Meals -Prof Dev related - 893 842 - 250 250 PW501650-543005 Mileage - - 178 - 100 100 PW501650-543006 Certifications & Licenses - 5,337 130 - 300 300 PW501650-543007 Hotel/Lodging - - 1,096 - 1,200 1,200 PW501650-543999 Other Prof Dev/Travel Expenses - - - - 1,800 1,800 PW501650-544000 Advertising 599 - - - - - PW501650-545000 Operating Rentals & Leases 409 - - - - - PW501650-545001 Copier Rental 1,052 1,027 1,043 20,000 1,500 1,500 PW501650-545004 Equipment Rental 13,734 8,976 2,500 - - - PW501650-545094 Fleet rental/repl funding 48,542 28,799 20,806 20,806 - - PW501650-546001 Software Maintenance Contract 2,530 - - 7,500 7,500 7,500 PW501650-546004 Online Services -Subscriptions - - 2,388 - 3,000 3,000 PW501650-547028 Solid Waste Disposal - - 2,000 - 4,000 4,000 PW501650-548000 Repair & Maint Services 37,806 1,044 265 - - - 381 2023 - 2024 Biennial Budget City of Tukwila, Washington Expenses (cont.) GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PW501650-548001 Repair services 24,431 49,425 189,409 120,000 120,000 120,000 PW501650-548002 Maintenance Services - 1,951 1,107 - 2,800 2,800 PW501650-548006 Uniform Cleaning/Repair 11,303 17,339 5,420 - 10,000 10,000 PW501650-548007 Cleaning/Janitorial Services 2,663 378 - - - - PW501650-548095 Fleet Operand Maint costs 19,425 20,487 26,126 26,126 20,971 21,653 PW501650-549000 Miscellaneous Expenses - - 200 20,000 - - PW501650-549007 Excise Taxes & Other Assessmnt 2 5 7 - - - PW501650-549010 Business Meals (non Prof Dev) - 298- - 500 500 PW501651C-548001 Repair services - - 4,000 - - - Total Services & Passthrough Pmts 266,468 252,617 359,870 335,832 283,221 293,703 PW501650-564000 Machinery & Equipment- - 2,269 - - - PW501650-564003 Software Implementation- 16,725 - - - - PW501650C-564000 Machinery & Equipment 12,661 - 20,006 15,000 35,000 35,000 PW501651C-564000 Machinery & Equipment 1,703,397 762,958 940,662 254,000 1,108,556 897,972 Total Capital Expenditures 1,716,058 779,683 962,937 269,000 1,143,556 932,972 PW501651C-750411 Transfer Out to 411 211,724 - - - - - Total Transfers Out 211,724 - - - - - PW501650-750190 Transfer Out ICA 381,412 330,403 333,707 333,707 350,392 367,912 Total Expenses $ 3,444,060 $ 2,447,026 $ 2,856,116 $ 2,269,409 $ 3,210,844 $ 3,076,219 382 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Finance FUND: Self Insured Healthcare Plan RESPONSIBLE MANAGER: Vicky Carlsen Description FUND NUMBER: 502 POSITION: Finance Director This fund accounts for the City's self-insured healthcare plan. This fund receives contributions on behalf of the employees through premiums charged to their respective organization units. Healthcare claims, program administrative fees and a Wellness Program are expensed in this fund. 2011-2022 Accomplishments • Enhanced Wellness Program, including increased vendor participation at the annual Wellness Fair. Strategic Goal 4 • Issued an RFP and selected new health care broker. Strategic Goal 4 2023-2024 Outcome Goals • Monitor fund balance to ensure adequate balance between annual premium charges and maintenance of reserve levels. Strategic Goal 4 • Continued enhanced Wellness Program and participation. Strategic Goal 4 2023-2024 Indicators of Success • A premium structure that adequately funds the plan and maintains a smooth and predictable premium trajectory is achieved. Strategic Goal 4 • A balance is maintained between Plan benefits and City priorities. Strategic Goal 5 383 2023 - 2024 Biennial Budget City of Tukwila, Washington Revenue and Expense Summary Self -Insured Healthcare Plan Operating Expenses 87,542 597,792 Actual 612,512 907,652 Budget 48.2% Percent Change Self Insured Medical Claims 2020 2021 Projected 2022 2022 2023 2024 2022-2023 2023-2024 Operating Revenue 473,111 489,323 683,852 557,636 436,959 453,564 -21.6% 3.8% Prescription Claims General Government Revenue $ 26 $ 352 $ 226 $ 1,000 $ - $ - -100.0% 0.0% Investment Earnings 50,134 13,928 5,877 6,000 30,000 6,000 6,000 -80.0% 0.0% Employee Trust Contributions - 157,710 202,186 198,000 160,000 294,885 294,885 84.3% 0.0% Employer Trust Contributions 141,640 6,630,773 7,161,351 7,527,966 8,534,122 5,903,457 5,903,457 -30.8% 0.0% Total Operating Revenue 404,738 6,802,438 7,369,765 7,732,192 8,725,122 6,204,342 6,204,342 -28.9% 0.0% Operating Expenses 87,542 597,792 764,171 612,512 907,652 605,940 48.2% -33.2% Self Insured Medical Claims 4,592,793 4,670,903 4,751,378 5,734,599 3,895,309 4,177,719 -32.1% 7.3% Dental Claims 473,111 489,323 683,852 557,636 436,959 453,564 -21.6% 3.8% Prescription Claims 971,354 910,834 993,656 1,296,000 906,175 985,466 -30.1% 8.8% Vision Claims 26,961 27,476 50,134 35,558 18,193 18,557 -48.8% 2.0% Stop Loss Reimbursements (91,867) (36,665) (19,030) - - - 0.0% 0.0% TPA Admin Fees 159,943 159,571 149,145 185,000 141,640 145,889 -23.4% 3.0% Excess Loss Premiums 354,270 366,282 526,119 400,000 351,946 404,738 -12.0% 15.0% IBNR Adjustment - - - 200,000 - - -100.0% 0.0% Professional Services 90,000 82,500 224,208 100,000 - - -100.0% 0.0% Contracted Services - - - - 100,000 100,000 0.0% 0.0% Miscellaneous Expenses 3,818 1,595 1,392 3,000 - - -100.0% 0.0% Other Miscellaneous Expenses - - 9,350 - 3,000 3,000 0.0% 0.0% Employee Wellness Svcs 3,622 8,875 15,000 18,000 18,000 18,000 0.0% 0.0% Total Operating Expenses 6,584,004 6,680,694 7,385,204 8,529,793 5,871,222 6,306,933 -31.2% 7.4% Indirect Cost Allocation 148,106 178,821 180,609 180,609 189,639 199,121 5.0% 5.0% Total Expenses 6,732,110 6,859,515 7,565,813 8,710,402 6,060,861 6,506,054 -30.4% 7.3% Beginning Fund Balance 17,215 87,542 597,792 597,792 764,171 907,652 27.8% 18.8% Change in Fund Balance 70,327 510,250 166,379 14,720 143,481 (301,712) 874.7% -310.3% Ending Fund Balance $ 87,542 $ 597,792 $ 764,171 $ 612,512 $ 907,652 $ 605,940 48.2% -33.2% Unrestricted 87,542 597,792 764,171 612,512 907,652 605,940 48.2% -33.2% IBNR Reserve 1,662,500 1,500,000 1,671,724 1,795,500 1,559,864 1,679,120 -13.1% 7.6% 384 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues $ 4,592,793 $ 4,670,903 $ 4,751,378 $ 5,734,599 $ 3,895,309 $ 4,177,719 FN502370-525501 Dental Claims FN502370-341970 Employee Benefit Program Svcs $ 26 $ 352 $ 226 $ 1,000 $ - $ - FN502370-361110 Investment Interest 1,296,000 25,275 5,042 6,000 30,000 6,000 6,000 FN502370-361112 Investment Interest Accrued 18,193 (5,085) - - - - - FN502370-361320 Unrlzd Gain(Loss)-Investments - (6,261) 835 - - - - FN502370-369700 Trust Contributions -Employer FN502370-525507 6,630,773 7,161,351 7,527,966 8,534,122 5,903,457 5,903,457 FN502370-369710 Vol Contributions - Employees IBNR Adjustment 123,381 160,461 126,037 130,000 - - FN502370-369720 Mandatory Contrib-Employees 6,486,565 34,329 41,725 71,963 30,000 294,885 294,885 Total Operating Revenues 90,000 82,500 6,802,438 7,369,765 7,732,192 8,725,122 6,204,342 6,204,342 - - - - 100,000 100,000 FN502370-549000 Miscellaneous Expenses 3,818 Total Revenues 1,392 $ 6,802,438 $ 7,369,765 $ 7,732,192 $ 8,725,122 $ 6,204,342 $ 6,204,342 Expenses GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 FN502370-525500 Self Insured Medical Claims $ 4,592,793 $ 4,670,903 $ 4,751,378 $ 5,734,599 $ 3,895,309 $ 4,177,719 FN502370-525501 Dental Claims 473,111 489,323 683,852 557,636 436,959 453,564 FN502370-525502 Prescription Claims 971,354 910,834 993,656 1,296,000 906,175 985,466 FN502370-525503 Vision Claims 26,961 27,476 50,134 35,558 18,193 18,557 FN502370-525504 Stop Loss Reimbursements (91,867) (36,665) (19,030) -- - FN502370-525506 TPA Admin Fees 159,943 159,571 149,145 185,000 141,640 145,889 FN502370-525507 Excess Loss Premiums 354,270 366,282 526,119 400,000 351,946 404,738 FN502370-525510 IBNR Adjustment -- - 200,000 - - Total Personnel Benefits 6,486,565 6,587,724 7,135,254 8,408,793 5,750,222 6,185,933 FN502370-541000 Professional Services 90,000 82,500 224,208 100,000- - FN502370-541007 Contracted Services - - - - 100,000 100,000 FN502370-549000 Miscellaneous Expenses 3,818 1,595 1,392 3,000- - FN502370-549999 Other Miscellaneous Expenses - - 9,350 - 3,000 3,000 FN502900-549005 Employee Wellness Svcs 3,622 8,875 15,000 18,000 18,000 18,000 Total Services & Passthrough Pmts 97,440 92,970 249,950 121,000 121,000 121,000 FN502370-750190 Transfer Out ICA 148,106 178,821 180,609 180,609 189,639 199,121 Total Expenditures $ 6,732,110 $ 6,859,515 $ 7,565,813 $ 8,710,402 $ 6,060,861 $ 6,506,054 385 2023 - 2024 Biennial Budget City of Tukwila, Washington This page intentionally left blank 386 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: Finance FUND: LEOFF I Retiree Self -Insured Healthcare Plan RESPONSIBLE MANAGER: Vicky Carlsen Description DIVISION: N/A FUND NUMBER: 503 POSITION: Finance Director This fund accounts for the City's self-insured healthcare plan for Law Enforcement Officers and Fire Fighters (LEOFF I) retirees. This fund receives contributions on behalf of retired LEOFF I employees through their respective organization units. Healthcare claims and program administrative fees are expensed in this fund. 2021-2022 Accomplishments ♦ Optimized use of Medicare insurance coverage to manage plan costs. Strategic Goal 4 2023-2024 Outcome Goals ♦ Continue to analyze and revise funding structure to achieve a smooth and predictable premium trend. Strategic Goal 4 2023-2024 Indicators of Success ♦ A smooth funding trend is achieved. Strategic Goal 4 ♦ Reserves levels are maintained. Strategic Goal 4 ♦ Costs are managed and stabilized. Strategic Goal 4 Revenue and Expense Summary LEOFF 1 Self -Insured Healthcare Plan Operating Expenses Insurance Program Costs Professional Services Other Expenses 374,959 - - Actual 288,486 1,750 - 479,500 5,000 500 Budget 441,784 5,000 500 Percent Change 2020 2021 Projected 2022 2022 2023 2024 2022-2023 2023-2024 Operating Revenue Investment Earnings Employer Trust Contributions 21,631 254,868 405 270,249 1,000 295,755 1,000 435,000 500 350,000 500 350,000 -50.0% -19.5% 0.0% 0.0% Total Operating Revenue 276,499 270,654 296,755 436,000 350,500 350,500 -19.6% 0.0% Operating Expenses Insurance Program Costs Professional Services Other Expenses 374,959 - - 331,071 - - 288,486 1,750 - 479,500 5,000 500 426,296 5,000 500 441,784 5,000 500 -11.1% 0.0% 0.0% 3.6% 0.0% 0.0% Total Operating Expenses 374,959 331,071 290,236 485,000 431,796 447,284 -11.0% 3.6% Indirect Cost Allocation - 11,920 12,040 12,040 12,642 13,274 5.0% 5.0% Total Expenses 374,959 342,991 302,276 497,040 444,438 460,558 -10.6% 3.6% Beginning Fund Balance 435,054 336,595 264,258 264,258 258,737 164,799 -2.1% -36.3% Change in Fund Balance (98,459) (72,336) (5,521) (61,040) (93,938) (110,058) 53.9% 17.2% Ending Fund Balance $ 336,595 $ 264,258 $ 258,737 $ 203,218 $ 164,799 $ 54,741 -18.9% -66.8% Unrestricted 336,595 264,258 258,737 203,218 164,799 54,741 -18.9% -66.8% IBNR Reserve 137,500 82,500 63,905 137,500 76,585 80,337 -44.3% 4.9% 387 2023 - 2024 Biennial Budget City of Tukwila, Washington General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 2024 Budget 2023 Self Insured Medical Claims 2024 Operating Revenues $ 42,727 $ 150,000 $ 129,948 $ 135,731 FN503200-525501 Dental Claims 40,400 38,883 10,220 50,000 FN503200-361110 Investment Interest $ 8,751 $ 405 $ 1,000 $ 1,000 $ 500 $ 500 FN503200-361320 Undzd Gain(Loss)-Investments 12,880 2,553 - - - FN503200-525504 - - - FN503200-369700 Trust Contributions -Employer 254,868 - 270,249 295,755 435,000 16,106 350,000 18,000 350,000 Total Operating Revenues FN503200-525507 276,499 12,369 270,654 296,755 436,000 17,341 350,500 FN503200-525508 350,500 10,385 11,819 98,229 15,000 15,000 15,000 FN503200-525510 IBNR Adjustment - - - Total Revenues - $ 276,499 $ 270,654 $ 296,755 $ 436,000 $ 350,500 $ 350,500 Expenses GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 FN503200-525500 Self Insured Medical Claims $ 92,323 $ 76,374 $ 42,727 $ 150,000 $ 129,948 $ 135,731 FN503200-525501 Dental Claims 40,400 38,883 10,220 50,000 60,201 64,505 FN503200-525502 Prescription Claims 111,563 109,852 47,599 140,000 102,429 104,478 FN503200-525503 Vision Claims 4,349 4,727 2,553 8,000 6,159 6,394 FN503200-525504 Stop Loss Reimbursements - 3,403 - - - - FN503200-525506 TPA Admin Fees 15,914 16,106 5,746 18,000 17,218 17,734 FN503200-525507 Excess Loss Premiums 12,369 14,285 5,062 20,000 17,341 19,942 FN503200-525508 Long Term Care 10,385 11,819 98,229 15,000 15,000 15,000 FN503200-525510 IBNR Adjustment - - - 500 - - FN503200-525520 Out of Pocket Costs 31,297 5,939 8,214 30,000 78,000 78,000 FN503200-525521 Medicare Plan B 56,357 49,684 68,136 48,000 - - Total Personnel Benefits 374,959 331,071 288,486 479,500 426,296 441,784 FN503200-541000 Professional Services - - 1,750 5,000 - - FN503200-541007 Contracted Services - - - - 5,000 5,000 FN503200-549000 Miscellaneous Expenses - - - i 500 - - FN503200-549999 Other Miscellaneous Expenses - - - - 500 500 Total Services & Passthrough Pmts - - 1,750 5,500 5,500 5,500 FN503200-750190 Transfer Out ICA - 11,920 12,040 12,040 12,642 13,274 Total Expenses $ 374,959 $ 342,991 $ 302,276 $ 497,040 $ 444,438 $ 460,558 388 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT: N/A FUND: Firemen's Pension RESPONSIBLE MANAGER: Vicky Carlsen Description DIVISION: N/A FUND NUMBER: 611 POSITION: Finance Director This fund exists to support seven (7) firefighters who qualify for a City pension system prior to 1971. Firemen's Pension Fund 611 Operating Expenses Account Description Actual Projected 2022 2022 Budget 2024 Percent Change Fire Insurance Premium Tax Supplemental Pension Projected 58,330 65,000 65,000 60,000 60,000 -7.7% 2020 2021 2022 2022 2023 2024 2022-2023 2023-2024 Operating Revenue 0.0% Other Services - 500 500 - - - Fire Insurance Premium Tax $ 72,088 $ 71,112 $ 74,397 $ 65,000 $ 74,000 $ 74,000 13.8% 0.0°% Investment Earnings 10,134 1,486 1,805 5,000 1,500 1,500 -70.0% 0.0% Total Revenue 82,222 72,598 76,203 70,000 75,500 75,500 7.9% 0.0% Operating Expenses Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 FN611200-336691 Fire Insurance Premium Tax Supplemental Pension 69,186 58,330 65,000 65,000 60,000 60,000 -7.7% 0.0% Professional Services - - 1,750 - 2,000 2,000 0.0% 0.0% Other Services - 500 500 - - - 0.0% 0.0% Total Expenses 69,186 58,830 67,250 65,000 62,000 62,000 -4.6% 0.0°% Beginning Fund Balance 1,504,419 1,517,456 1,531,223 1,531,223 1,540,176 1,553,676 0.6% 0.9°% Change in Fund Balance 13,037 13,768 8,953 5,000 13,500 13,500 170.0% 0.0% Ending Fund Balance $ 1,517,456 $ 1,531,223 $ 1,540,176 $ 1,536,223 $ 1,553,676 $ 1,567,176 1.1% 0.9% General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 FN611200-336691 Fire Insurance Premium Tax $ 72,088 $ 71,112 $ 74,397 $ 65,000 $ 74,000 $ 74,000 FN611200-361110 Investment Interest 15,098 1,486 1,805 5,000 1,500 1,500 FN611200-361112 Investment Interest Accrued (1,063) - - - - - FN611200-361320 Unrlzd Gain(Loss)-Investments (3,902) - - - - - Total Revenues $ 82,222 $ 72,598 $ 76,203 $ 70,000 $ 75,500 $ 75,500 Expenses GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 FN611200-529000 Excess Retirement Benefits $ 69,186 $ 58,330 $ 65,000 $ 65,000 $ 60,000 $ 60,000 FN611200-541000 Professional Services - - 1,750 - - - FN611200-541007 Contracted Services - - - - 2,000 2,000 FN611200-549000 Miscellaneous Expenses - 500 500 - - - Total Expenses $ 69,186 $ 58,830 $ 67,250 $ 65,000 $ 62,000 $ 62,000 389 2023 - 2024 Biennial Budget City of Tukwila, Washington This page intentionally left blank 390 2023 - 2024 Biennial Budget City of Tukwila, Washington FINANCIAL POLICIES The City's Financial Policies are intended to serve as a Council -approved set of values and expectations for Council Members, City staff, community members and other interested parties who may do business with the City. The use of the term "City" refers to all City officials and staff who are responsible for the activities to carry out these policies. The policies describe expectations for financial planning, budgeting, accounting, reporting and other management practices. They have been prepared to assure prudent financial management and responsible stewardship of the City's financial and physical resources. The policies are reviewed on a biennial basis and updated as needed. The latest revision of the financial policies was adopted December 2020 via Resolution 2014. City of Tukwila Washington Resolution No. 2-019 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, ADOPTING FINANCIAL POLICIES, AND REPEALING RESOLUTION NOS. 1919 AND 1950. WHEREAS, the City Council is committed to the highest standard of financial management; a n f WHEREAS, financiaCpolicies adopted by the legislative body area best practice to provide written guidance for how local govern ment officials and staff should approach fiscal issues and core financial areas; and WHEREAS, financial polices outline a dear vision of how the City of Tukwila will manage Its tinanclal resources to provide the best valueto ttie community; and WHEREAS. periodically updating and revising financial policies are important steps toward ensuring consistent and rational financial management; and WHEREAS, financial policies have traditionally existed In many different documents and the City Council desires to minimize confusion and eliminate redundancies cr conflicts by consolidating financial policy direction to the extent feasible; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY RESOLVES AS FOLLOWS: Secti©n 1. Th e Financial Policies attached hereto as ExhibitA are adopted. Section 2. The Financial Policies shall be reviewed on at least a biennial basis and updated as necessary, Section 3. Repealer_ Resolution Nas,1919 and 1950 are hereby repealed. 391 2023 - 2024 Biennial Budget City of Tukwila, Washington PASSED BY THE CITY COUNCIL OF THE CIT OF TUKWILA, WASHINGTON, at a Reg ularl.leeling thereof this 1- day of pe .,,+ee-t 2020. ATTEST/AUTHENTICATED: Christy YFraherty, MMC, City Clerk APPROVED AS TO FORM BY. • Orrice of the City Attorney Attachment: ExhilaltA — Financial Policies De°Sean Quinn, Council President Filed with the City Clerk: !2---2 Passed by the City Council: 112 - W Resolution Number' 2T 1+ 392 2023 - 2024 Biennial Budget City of Tukwila, Washington Financial Policies Section 1. Purpose a. The City of Tukwila is accountable to the public and shall maintain the fiscal integrity of its operating, debt service, and capital budgets while providing an appropriate level of pu bl I c services within the City's fiscal responsibility, b. The City's Financial Policies are intended to provide guidelines for the financial planning and internal financial management of the City. Section 2. (Budgeting Cross rrfarar es: TMC € hapter 3.30 a. The City of Tukwila shell prepare and adopt a biennial budget in accordance with RCW Chapter 35A.34, and Tukwila Municipal Code (TMC) Chapter 3.30. Fiscal years loin January 1 and end December 31. b. The budget shelf be prepared with a priority -based approach that enables resources to be allocated to the programs and services that provide the greatest value to the community_ c. The budget must be developed In accordance with the policies and priorities set forth In Tong -term policy docu menu including the Equity Policy, Strategic Plan, Comprehensive Plan , CityCouncilandcamrnunity+priorities, andfederal and state laws. d. Within each budget cycle, the budget should be structurally balanced, which means that ongoing expenditures shall be provided for by anticipated ongoing revenue and one-time revenue should only be used for one-time expenditures unless explicitly auth orfzed by the City Council.. e.. The City shall maintain a six-year Capital Improvement Program and update it with each budget cycle to en sure that all costs are addressed. f. As part of each biennial budget process, the City shall prepare six-year expenditure and revenue forecasts for the principal operating and capital funds. Revenues will be estimated on a con servati ve basis. The City Cou n ci f may in forma I ly approve mid -year bu dget amen dmen is by motion prior to the submission of a comprehensive formal budget amendment at the end of the fiscal year. g Section 3, Rovenues Gass ref rias_ ThfC Tina 3 a. The City will maintain a diversified and stable revenue system to shelter it from short-term fluctuations, b. The City shall develop and maintain a comprehensive schedule of fees and charges. wh ich should be reviewed taiennially_ 393 2023 - 2024 Biennial Budget City of Tukwila, Washington Secton 3. Revenues (corlfrnrued) c. The City sbal6 develop and maintain a Revenue Guide that describes major revenue sou rtes available to the City of Tukwila. d. Revenue sources should bereviewed in off -budget years to accauntfor inflation, to stay in line with market, or to ensure cost recovery at a prescribed level depending on the seven ue source Section 4. Expenditures CMS'S referwioe6 tgurichasiv9 Ply ps h,td in TSD) - I rCr g r Card' Potrcy sotutron Aro_ 77500 - Expense Reimbumement PC6Gy fl soM No }874) a. The City shall maintain expenditure categories wording ID state statute and administrative regulation known as the State Auditor's Budgeting, Accounting, and Reporting System (BARS). b_ Operating expenditures within funds must be supported by the operating revenues generated by that fund. c. P u oche sing will be con du cted with appropriate internal controls, observe fair and ethical business practices. and use wise and prudent judgement in the expenditu re of pu blic fu rids. Section 5. Grants Cr,Ss referOr as: Grant Poky/Procedurern progress a. The City shall, whenever practical and advantageous, pu rsue grant funding. All potential grants shall be examined carefully for matching requirements, and to determine whether programs must be continued with local resources after grant funds are exhausted, b. Staff shall obtain approval from the appropriate City Council Committee before applying for grants requiring a local match, and staff snail obtain City Council approval prior to accepting grant agreements in amounts above the Mayor's signing authority, Section 6. Capital Improvement Program (CIP) a. Transportation improvements will be coordinated with related Improvements such as utility, landscaping. sidewalks, etc, b. Whenever feasible, capital improvernents shall be coordinated with related improvernents of adjacent Jurisdictions, e. Capital Improvement Program projects shall, wheneverpossibler take advantage of grants, licensor other financing external to the City. If the proposed grants or mitigation are either notfundedor are reduced, the City Council IAA] reevaluate the respective project on the basis of Its value and priority level placement in the Capital Improvement Program, 394 2023 - 2024 Biennial Budget City of Tukwila, Washington Section 6. Capital Improvement Program (CIF) (continued) d. Residential streets with safety issues, h iglu traffic vol umes, high pedestrian activity :end poor roadway con dition s wi It be considered the highest priority projects, e. Residential street designs will follow basic designs for arterials, collecbrs, and local access streets. Designs to accommodate indivlr uat properties shall be avoided, f. Design of corm eclin streets is strongly encouraged, g, For City -scheduled projects located on residential streets, the City will require the undergroundingof new electrical and communication facilities pursuanttc TMC Chapter 11.26. h, Street and road irrrprovernent projects on slopes will include roadside plantings wherever- feasible to help mitigate the land used for roadway and sidewalk improvements_ Donation of the property needed for rights-of-way and easements shall be pursued. Latecomer agreements, where appropriate, shall be considered an acceptable means of funding capital projects, improvements and replacements, in whale or in part. k. Right-of-way agreements for oabre and electrical services should be utilized to d i sc ou rage excessive wi n ng ruu gh out the City. I. Current arterial street improvements determined in the six-yearCIF' may be funded through a Local Improvement District (LID) or financing external to the City. The City may participate using operating revenues, grants or bonds based on Health and safety needs or public benefit. The City may participate in the funding by financing the preliminary engineering design and professional service costs associated with planning and creating the LID. m. A majority of property owners on a street may petition the City to sat up an LID to pay for residential street improvement projects, sidewalks and undergrounding of utilities. The City will ev.al u ate the possibility of paying for the design, preliminary engineering, construction engineering, and LID formulation. The residents will pay for undergroundirg utilities in doe street, undergrounding from the street to their residence, the actu?l construction costs, and any improvements on private property such as rockeries, paved driveways, or roadside printings, ri. Non -transportation capital projects and improvements should be funded by operating revenues, grants or bonds as determined in the six-year Financial Flan ning llVlodel. o_ Pursu ant to TMC Chapters 3.56 and 3.60, the first 1'4 cant Real Estate Transfer Talk (RE ET) shall be dedicated to park and open space land acquisition, and the second '114 cent shall be used for arterial streets, along with the parking tax, u n less the City Council enacts otherpriorities con sistentwith state law distribution of REST funds. J. 395 2023 - 2024 Biennial Budget City of Tukwila, Washington Section 6. Capital Improvement Program (IP) (continued) P. Street and road improvement projects shell be evaluated for the inclusio( of features that support the City's 'W'alk and Rill Plan" in order to encourage walking. bicycling, and use ofpuOlio transit. Policies will be reviewed annually and in concert with the adoption of growth management policies to ensure continuity. r. Transporlatiorr impact fees shall be collected so that "growth may pay for growth" and growth -caused improvements may be Conslructed. Section 7. Enterprise Funds a Unity fund experLditures shall be fullysupported by their own rates, fees, and cl-srg:es and not subsielized by the General Fund. b. Utility rate should be structured to ensure adequate infrastructure development and replacement. c. Each Entlerprise Fund shall be reviewed bi-annuallyto ensure a rale structure adequate to meet its operations, maintenance, and lung-terrrl capital requirements. d. Enterprise Fund rate increases shall be small, applied frequently, and staggered to avoid an overly burdensome increase and undue impact In anygiven year. e. Enterprise Fund rete increases of external agencies will be passed through to the customer. f. Infrastructure improvements such as water reuseshouldconsiderconservatactri resources such as waler and electricity. Section 8. Debt Doss references: OaN Fahey s° kirion ML 1640) a Appropriate management of debt is an important factor In rrreasuringthe City's financial performance and condition. Section 9. Reserves a. Prudentfinancial rnanagernentdletates that some portion Of fun cis availableto the City be reserved for future use, b. At the close of each fiscatyear, the General Fu nd unassigned balance shell equal or exceed 1 5cY0, and the Contingency Fund reserve balance shall equ aE or exceed 1O of the previous year General Fund revenue, exclusive of significant non- operating, non-recurring revenues such as rel estate sales or transfers in from ether funds - 396 2023 - 2024 Biennial Budget City of Tukwila, Washington Section 9. Reserves (Goer i<ricied) c. Attheclose of each fiscal year, the unrestricted balances of the Enterprise Funds shall equal or exceed 20% ofthe previous year revenue, exclusive of the effects of GASB Statement 68, as well as significant non-operating, non -recur inpi revenuessuch as real estate sales,transfersinfrom otherfurudsordebt proceeds, d. LJse or draw down of minimum balances shall occur only upon recommendation of City Administmlion and approval by City Council llhrourgh a resolution. Should use or draw down C ccur, the City Administration shall establish a plan, no later than the end of the hscal year following the year of decline, to restore the fund balance to the prescribed minimum level. The plan shall be presented to and approved by the City Council. e. A One-time Revenue Reserve shall be established and maintained in the Contingency Fund. The One-tirre Revenue Reserve shall be credite-d annually with 10 of the prior year ene-tlr'ne revenues to the extent General Fund surplus for the year is sufficientto cover the reserve funding. Use of the reserve shall Occ4,r only upon recommendation by City Administration and approval by City Council rscl utl on. E The City shall maintain a reserve in each of its self-insured health care funds in an amount equal to 15 tirnes, or 150%, of the actuarially determined IBNR (incurred but not reported) balance. Use of the rewrite shall occur only upon recommendation by City Administration and approval by City Council resolution. Section 10. investments (mss ffiforencesc TMC kasdigion 1&28 a. The City will strive to maximize the return on its investments with the primary obje-ctive of preserving capital in accordance with city policy and prudent investment practices. Stadion 11, Minimum Reporting Requirements a_ The Finance Di rectorshall providea financial status update at least quarterly, b_ City Administration shall provide the City Cou neil With financial reports that reflect actual performance in various expenditures and revery u es. c. City Admi n I strati on shall provide the City Council with a quarterly report of all newly -executed contracts, including the amount, responsible department, socpe of work, and expiration date. d. Once the annusl audit is complete, City Administration shall provide a report to the City Council showing compliance with the Financial Reserve Policy. 397 2023 - 2024 Biennial Budget City of Tukwila, Washington DEBT POLICY City of Tukwila Washington Resolution No. Y A RESOLUTION OF THIR CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, ADOPTING A DEBT POLICY AND PROVIDING FOR APPROPRIATE MANAGEMENT OF DELT ISSUED BY TI -IE CITY OF TUKWILA.. WHEREAS, a debt policy and appropriate management of debt issued by the City is an important factor in measuring the City's financial performance and condition; and WHEREAS, proper use and management of borroviring can yield significant advantages', and WHEREAS, the use of debt Es a mechanism to equalize coats of needed improvements to both present and future citizens: and WHEREAS, rt isthe responsibility of the City Council of the City of Tukwila to provide policy direction through the passage of motions and ordinances, adoption of resolutions, and final approval of the budget; and WHEREAS, a debt policy establishes the purpose. type, and use of debt; responsibilities of various City officials; method of sale of bonds; refundings (bonds or notes); structural elements; credit objective; and the use of professional and other service providers; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWiL.A, WASHINGTON, HEREBY RESOLVES AS FOLLOWS: Section 1. The debt policy dated August 2014, attached hereto as "Exhibit A,' is hereby adopted by this reference as if set forth in full. Section 2, The debt policy shall be reviewed an a regular basis and updated as necessary, 398 2023 - 2024 Biennial Budget City of Tukwila, Washington '' 5EP W( TI -IE Crr ' G NC OF TIE CI OF TU DILA. WASHINGTON, at a I Ha uler kneeling thereof thin �.,k day or , 2(114 ATTESTO RUTHEl iTI TED Christy O'Fllaher'E - RAMC. City Clerk D an Guinn, Council Fresideni. APFROVEDASTOFORM BY: 'Rachel' Turpin, City Attorney Filed with iha City Clark: 8 -al, 9 Fa d by the CdyrCQiiidI.- -ILI R olid. ii I . unatAr # 4/0 399 2023 - 2024 Biennial Budget City of Tukwila, Washington CITY OF TUKWILA DEBT POLICY A debt policy and appropriate management of debt issued by the City of Tukwila (the "City") is an important factor in measuring its financial performance and condition. Proper use and management of borrowing can yield significant advantages. From a policy perspective, the City uses debt as a mechanism to equalize the costs of needed improvements to both present and future citizens. SECTION 1. PURPOSE, TYPE AND USE OF DEBT In the issuance and management of debt, the City shall comply with the Washington State constitution and with all other applicable legal requirements imposed by federal, state and local laws, rules and regulations. Approval from the City Council (the "Council") is required prior to the issuance of all debt. Long-term debt will only be used for improvements that cannot be financed from current revenues or to fulfill the purposes set forth in the first paragraph of this Debt Policy (the "Policy"). Long-term debt will only be issued after reviewing the impact on the Six Year Financial Planning Model and its policy guidelines. When both tax exempt and taxable debt is under consideration, priority will be given to issuing the tax exempt debt, unless otherwise justified. Limited Tax General Obligation (LTGO) Bonds. The City is authorized to sell LTGO bonds under RCW 39.36.020, subject to the approval of the Council. LTGO bonds will be issued only if: (1) a project requires funding not available from alternative sources; (2) the project has a useful life longer than five years, and the Council determines it is appropriate to spread the cost over that useful life, to achieve intergenerational equity, so those benefiting will also be the ones paying; (3) matching money is available which may be lost if not applied for in a timely manner; or (4) emergency conditions exist as determined by the Council. LTGO (non -voted) debt of the City shall not exceed an aggregate total of 1.5 percent of the City's assessed value of taxable property within the City. Unlimited Tax General Obligation (UTGO) Bonds. The City is authorized to sell UTGO bonds under RCW 39.36.020, subject to the approval of the Council, and subject to voter approval. UTGO debt will be used for capital purposes when the use of an excess tax levy is necessary for debt service payments. No combination of UTGO (voter approved) debt and LTGO debt of the City shall exceed an aggregate total of: (a) 2.5 percent of the City's assessed value of the taxable property within the City for general purposes; (b) 2.5 percent of the City's assessed value of the taxable property within the City for parks, open spaces and capital facilities associated with economic development; and (c) 2.5 percent of the City's assessed value of the taxable property within the City for utility purposes. Revenue Bonds. The City is authorized to sell revenue bonds under RCW 35.41.030, subject to the approval of the Council. Revenue bonds will be issued to finance the acquisition, construction or improvements to facilities of enterprise systems operated by the City, in accordance with a system and plan of improvements. The enterprise system must be legally authorized for operation by the City. There are no legal limits to the amount of revenue bonds the City can issue, but the City will not incur revenue obligations without first ensuring the 400 2023 - 2024 Biennial Budget City of Tukwila, Washington ability of an enterprise system to meet all pledges and covenants customarily required by investors in such obligations during the term of the obligation. Local Improvement District Bonds. The City is authorized to sell local improvement district (special assessment) bonds ("LID bonds") under RCW 35.45.010, subject to the approval of the Council. LID bonds are issued to finance projects that will provide special benefit to certain property owners. The specially benefiting property owners are levied an assessment, based upon a formula developed to fairly reflect the benefit received by each property owner in the local improvement district. After consideration and review, the City may form local improvement districts upon petition of benefiting property owner(s), unless the Council determines to establish such districts by resolution, pursuant to statutory authority. LIDs for utility improvements may be authorized as ULIDs, which may be financed through issuance of Revenue Bonds. Lease Purchase Financing. Lease purchase financing may be used when the cost of borrowing or other factors make it in the City's best interest. Short -Term Debt. The City is authorized to incur short-term debt under chapter 39.50 RCW, subject to the approval of the Council. Short-term debt may be issued to meet: (1) the immediate financing needs of a project for which long-term financing has been identified and is likely or secured but not yet received; or (2) cash flow needs within authorized budgets and anticipated receipts for the budget year. The Finance Director is authorized to make loans from one City fund to another City fund for periods not exceeding twelve months. The Finance Director or designee is required to assure that the loaning fund will have adequate cash balances to continue to meet current expenses after the loan is made and until repayment from the receiving fund. All interfund short-term borrowing will bear interest based upon prevailing Local Government Investment Pool rates. SECTION 2. RESPONSIBILITIES The primary responsibility for debt management rests with the City's Finance Director. The Finance Director shall (or shall cause the following to occur): • Provide for the issuance of debt at the lowest cost and risk; • Determine the available debt capacity; • Provide for the issuance of debt at appropriate intervals and in reasonable amounts as required to fund approved projects; • Recommend to the Council the manner of sale of debt; • Monitor opportunities to refund debt and recommend such refunding as appropriate; • Comply with all Internal Revenue Service (IRS), Securities and Exchange Commission (SEC) and Municipal Securities Rulemaking Board (MSRB) rules and regulations governing the issuance of debt pursuant to the City's Post Issuance Compliance Policy; • Provide information for and participate in the preparation and review of bond offering or disclosure documents; • Comply with all terms, conditions and disclosures required by Ordinances governing the debt issued; • Submit to the Council all recommendations to issue debt; 401 2023 - 2024 Biennial Budget City of Tukwila, Washington • Distribute to appropriate repositories, such as the EMMA repository managed by the Municipal Securities Rulemaking Board, information regarding financial condition and affairs at such times and in the form required by contract, regulation and general practice, including Rule 15c2-12 regarding continuing disclosure; • Provide for the distribution of pertinent information to rating agencies; • Coordinate and lead presentations to rating agencies, when appropriate; • Maintain a database with all outstanding debt; • Apply and promote prudent fiscal practices; • Select a qualified financial advisor with experience in municipal finance in Washington, and registered with the SEC and MSRB as a "municipal advisor," and • Account for and pay all bonded indebtedness for the City, by specifically providing for the timely payment of principal of and interest on all debt; and ensuring that the fiscal agent receives funds for payment of debt service on or before the payment date. The Council shall: • Approve the Debt Policy; • Approve indebtedness; • Approve budgets sufficient to provide for the timely payment of principal and interest on debt; • Determine the most appropriate financing plan for proposed debt, based on recommendation from the Finance Director, upon advice of the City's financial advisor; and • By Ordinance, delegate broad or limited authority to the Finance Director relative to execution of a financing plan approved by the Council. SECTION 3: METHOD OF SALE OF BONDS Competitive Sale. The Finance Director may, upon the advice of the City's financial advisor, submit to the Council a recommendation to sell debt on a competitive bid basis. City debt issued on a competitive bid basis will be sold to the bidder proposing the lowest true interest cost to the City. Such bid may take the form of electronically transmitted offers to purchase the bonds. Negotiated Sale. The Finance Director may, upon the advice of the City's financial advisor, submit to the Council a recommendation to sell debt on a negotiated basis. If debt is sold on a negotiated basis, the negotiations of terms and conditions shall include, but not be limited to, prices, interest rates, redemption provisions and underwriting compensation. The Finance Director, with the assistance of its financial advisor, shall evaluate the terms offered by the underwriter including comparison of terms with prevailing terms and conditions in the marketplace for comparable issues. If more than one underwriter is included in the negotiated sale of debt, the Finance Director shall establish appropriate levels of liability, participation and priority of orders and, with the assistance of its financial advisor, oversee the bond allocation process. Private or Direct Placement. When deemed appropriate to minimize the direct or indirect costs and risks of a debt issue, the Finance Director will, upon the advice of the City's financial advisor, submit to the Council a request to incur debt issue through a private placement or direct bank placement. 402 2023 - 2024 Biennial Budget City of Tukwila, Washington SECTION 4. REFUNDING BONDS OR NOTES Refundings will be conducted in accordance with chapter 39.53 RCW. Unless otherwise justified, the City will refinance debt to either achieve debt service savings as market opportunities arise, or to eliminate restrictive covenants. Unless otherwise justified, an "advance refunding" transaction will require a present value savings of five percent of the principal amount of the debt being refunded. In addition to the savings, any determination to refund debt should take into consideration all costs and negative arbitrage in the refunding escrow. A "current refunding" transaction will require present value savings in an amount or percentage to be determined by the Finance Director based upon the advice of the City's financial advisor. SECTION 5. STRUCTURAL ELEMENTS Maturity Term. The City shall issue debt with an average life less than or equal to the average life of the assets being financed. Unless otherwise stated in law, the final maturity of the debt shall be no longer than 40 years (RCW 39.46.110). Debt Service Structure. Unless otherwise justified and deemed necessary, debt service should be structured on a level annual basis. Refunding bonds should be structured to produce debt service savings as determined by the Finance Director, based upon the advice of the City's financial advisor, to be in the best interest of the City. Unless specifically justified and deemed necessary, debt shall not have capitalized interest. If appropriate, debt service reserve funds may be used for revenue bonds. Maturity Structure. The City's long-term debt may include serial and term bonds. Unless otherwise justified, term bonds should be sold with mandatory sinking fund requirements. Price Structure. The City's long-term debt may include par, discount and premium bonds. Discount and premium bonds must be demonstrated to be advantageous relative to par bond structures, given applicable market conditions and the City's financing goals. Interest Payments. Unless otherwise justified and deemed necessary, long-term debt will bear interest payable semiannually. Redemption Features. For each transaction, the City shall evaluate the costs and benefits of call provisions. Capitalization. Debt service reserves may be capitalized for enterprise activities only. Costs of issuance may be capitalized for all debt. Interest costs may be capitalized upon the advice of the City's financial advisor for any type of debt. Bond Insurance. The City may evaluate the costs and benefits of bond insurance or other credit enhancements. Any credit enhancement purchased by the City shall be competitively procured unless otherwise justified. 403 2023 - 2024 Biennial Budget City of Tukwila, Washington Tax -exemption. Unless otherwise justified and deemed necessary, the City shall issue its debt on a tax-exempt basis. Taxable debt may be justified based on a need for flexibility in use of proceeds, or when expected to reduce burdens relative to IRS rules. SECTION 6. CREDIT OBJECTIVE The City shall seek to maintain and improve its bond rating or ratings, as applicable. SECTION 7. USE OF PROFESSIONALS AND OTHER SERVICE PROVIDERS Bond Counsel. All debt issued by the City will include a written opinion by bond counsel affirming that the City is authorized to issue the debt, and that all statutory requirements have been met. The bond counsel opinion and other documents relating to the issuance of debt will be prepared by nationally recognized bond counsel with extensive experience in public finance and tax issues. Bond counsel will be appointed by the Finance Director consistent with the City's general authority to contract. Financial Advisor. The Finance Director will appoint a financial advisor for each debt issue, or for a specified term, consistent with the City's general authority to contract. The financial advisor shall be nationally recognized, have comprehensive municipal debt experience, including debt structuring and pricing of municipal securities, be registered as a "municipal advisor" with the MSRB and SEC, and have knowledge of State laws relating to City finances. The City financial advisor is to be available for general purposes, and will assist the City with all financing issues. In no case shall the financial advisor serve as underwriter for the City's debt issues. Underwriter. The Finance Director in consultation with the City's financial advisor will select an underwriter for any negotiated sale of bonds. The selection of an underwriter may be for an individual bond issue, series of financings or a specified time period, as determined by the Finance Director. Depending upon the nature and amount of each financing, the Finance Director is authorized, in consultation with the City's financial advisor, to appoint more than one underwriter for each financing and to designate one underwriting firm as the managing underwriter. Other Service Providers. Professional services such as verification agent, escrow agent or rebate analyst shall be appointed by the Finance Director in consultation with the City's financial advisor and/or bond counsel. Other City Policies and Procedures. The City shall comply with its Post -Issuance Tax Compliance Policy, and shall provide the appropriate department heads and staff with educational opportunities to ensure they are aware of requirements that may pertain to bond financed facilities and assets relating to their duties. SECTION 8. POST -ISSUANCE COMPLIANCE PROCEDURES Continuing Disclosure Obligations for All Bonds 404 2023 - 2024 Biennial Budget City of Tukwila, Washington Purpose. At the time of issuance of any Bonds, regardless of tax status, the City is required to enter into a Continuing Disclosure Undertaking ("Undertaking") in order to allow the underwriter of the Bonds to comply with Securities and Exchange ("SEC") Rule 15(c)2-12. The Undertaking is a contract between the City and the underwriter in which the City agrees to provide certain information to an "information repository" operated by the Municipal Securities Rulemaking Board ("MSRB") to ensure investors have access to annual updates and related events that occur during the year. Responsibility for Undertaking. The Finance Director is responsible for negotiating the terms of and complying with each of the City's Undertakings. The Finance Director will negotiate the terms of the Undertaking at the time of each bond issuance, with a goal of meeting the requirements of Rule 15(c)2-12, without undue burden on the City. The Finance Director will strive to ensure that each Undertaking is similar to prior Undertakings to the extent possible, to simplify future compliance. Compliance with Undertaking. The Finance Director will have responsibility for ensuring compliance with each Undertaking, which activities may be delegated to staff within the finance department. This will require certain annual filings, by a set due date, as well as periodic filings as certain specified events arise. Filings are to be made through the Electronic Municipal Market Access ("EMMA") portal, managed by the MSRB. The Finance Director is responsible for knowing the terms of the City's Undertakings, and ensuring appropriate staff within the finance department and other departments of the City are aware of the events that may require a filing. Certification of Compliance. At the time of each subsequent bond issue, the Finance Director is responsible for reviewing all prior compliance, and providing a statement as to that prior compliance, as required by Rule 15(c)2-12. Each official statement will include a statement that describes compliance (or non-compliance) with each prior undertaking, which statement will be certified by the Finance Director. Compliance Relating to Tax Exempt Bonds Purpose. The purpose of these post -issuance compliance procedures ("Compliance Procedures") for tax-exempt bonds and other obligations issued by the City for which federal tax exemption is provided by the Internal Revenue Code of 1986, as amended (the "Code"), is to facilitate compliance by the City with the applicable requirements of the Code that must be satisfied after the issue date of the bonds to maintain the tax exemption for the bonds after the issue date. Responsibility for Monitoring Post -Issuance Tax Compliance. The City Council of the City has the overall, final responsibility for monitoring whether the City is in compliance with post - issuance federal tax requirements for the City's tax-exempt bonds. However, the City Council has delegated the primary operating responsibility to monitor the City's compliance with post - issuance federal tax requirements for the City's bonds to the Finance Director and has authorized and directed the Finance Director of the City to adopt and implement on behalf of the City these Compliance Procedures. Arbitrage Yield Restriction and Rebate Requirements. The Finance Director will maintain or cause to be maintained records of: 405 2023 - 2024 Biennial Budget City of Tukwila, Washington (a) purchases and sales of investments made with bond proceeds (including amounts treated as "gross proceeds" of bonds under section 148 of the Code) and receipts of earnings on those investments; (b) expenditures made with bond proceeds (including investment earnings on bond proceeds) in a timely and diligent manner for the governmental purposes of the bonds, such as for the costs of purchasing, constructing and/or renovating property and facilities; (c) information showing, where applicable for a particular calendar year, that the City was eligible to be treated as a "small City" in respect of bonds issued in that calendar year because the City did not reasonably expect to issue more than $5,000,000 of tax-exempt bonds in that calendar year; (d) calculations that will be sufficient to demonstrate to the Internal Revenue Service ("IRS") upon an audit of a bond issue that, where applicable, the City has complied with an available spending exception to the arbitrage rebate requirement in respect of that bond issue; (e) calculations that will be sufficient to demonstrate to the IRS upon an audit of a bond issue for which no exception to the arbitrage rebate requirement was applicable, that the rebate amount, if any, that was payable to the United States of America in respect of investments made with gross proceeds of that bond issue was calculated and timely paid with Form 8038-T timely filed with the IRS; and (f) information and records showing that investments held in yield -restricted advance refunding or defeasance escrows for bonds, and investments made with unspent bond proceeds after the expiration of the applicable temporary period, were not invested in higher -yielding investments. Restrictions on Private Business Use and Private Loans. The Finance Director will adopt procedures calculated to educate and inform the principal operating officials of those departments, including utility departments, if any, of the City (the "users") for which land, buildings, facilities and equipment ("property") are financed with proceeds of tax-exempt bonds about the restrictions on private business use that apply to that property after the bonds have been issued, and of the restriction on the use of proceeds of tax-exempt bonds to make or finance any loan to any person other than a state or local government unit. In particular, following the issuance of bonds for the financing of property, the Finance Director shall provide to the users of the property a copy of these Compliance Procedures and other appropriate written guidance advising that: (a) "private business use" means use by any person other than a state or local government unit, including business corporations, partnerships, limited liability companies, associations, nonprofit corporations, natural persons engaged in trade or business activity, and the United States of America and any federal agency, as a result of ownership of the property or use of the property under a lease, management or service contract (except for certain "qualified" management or service contracts), output contract for the purchase of electricity or water, privately sponsored research contract (except for certain "qualified" research contracts), "naming rights" contract, "public-private partnership" arrangement, or any similar use arrangement that provides special legal entitlements for the use of the bond - financed property; (b) under section 141 of the Code, no more than 10% of the proceeds of any tax-exempt bond issue (including the property financed with the bonds) may be used for private business 406 2023 - 2024 Biennial Budget City of Tukwila, Washington use, of which no more than 5% of the proceeds of the tax-exempt bond issue (including the property financed with the bonds) may be used for any "unrelated" private business use— that is, generally, a private business use that is not functionally related to the governmental purposes of the bonds; and no more than the lesser of $5,000,000 or 5% of the proceeds of a tax-exempt bond issue may be used to make or finance a loan to any person other than a state or local government unit; (c) before entering into any special use arrangement with a nongovernmental person that involves the use of bond -financed property, the user must consult with the Finance Director, provide the Finance Director with a description of the proposed nongovernmental use arrangement, and determine whether that use arrangement, if put into effect, will be consistent with the restrictions on private business use of the bond -financed property; (d) the Finance Director is to communicate with the City's bond counsel and/or financial advisor relative to any proposed change in use or special use arrangement that may impact the status of the bonds, before entering into such agreement. 407 2023 - 2024 Biennial Budget City of Tukwila, Washington RESERVE POLICY City of Tukwila Washington F s lranion No_ I+ 417bI A RESOLUTION OF THE CITE" COUNCIL OF THE CITY OF TLJri WILA, WASHINGTON, REVISING THE PREVIOUSLY ADOPTED FINANCIAL RESERVE POLICY TQ INCA THE GENERALFIND RESERVE LEVEL, ADD A ONIE.TIMI REVENUE RESERVE, AND CONFORM THE HEALTH CARE FUND RESERVE POLICY TO CURRENT PRACTICES; ANLI REPEALING RESOLUTION NO. 1774. WHEN, 'Cot the well-being and aus1ainability of the o,amnriur ty, its residents, and i'usr ssea_ it is indent that the City of Tuk.wila be viewed to respond to any arri auetyntis Tat i ii result in a risk andlor pis ta. the City's finances incILKI. tut nik limited to, retienubstiotiells and unanbcipaied experililures; and WHEREAS, i1 r# the responsibility of the City Council cif the Oily of Tags 10 orovi policy direction for the City's biennial budget ttiovgh F;as.s,sge oi motions and Qrdinyea, motion of res&utions, and final approval of sa d budget and WHEREAS, ar financial reserve pf yr esrAbliShes. aIra°l±, .end restores rrrinirm rrr rum balaricie9 rr Iudrr aBIf-insArra+d health oare res we tund$. and Speelfed rewleiv and r&p'rking +I 3uih, ah+l WHEREAS. the B051 Fral'1ire.e; by the Govenriment Finance Officers Matron recommends that the iihrestriaod hind bai nft in the General Fund equal rto Ieus than two months of regular General Fund opera Iiii rOvr ntiC-sclgit1.157%. and WI-EREAS, credit rating agencies Wanxrdt.r combined General Fund and COntingency Resene Fund balances of at least 30% of op -crating revert to be a giaort indication of c rr dil ;xoulhine.s and leifFEIREAS, .r prior ylears the financial heath Of the CHT Aim riegallvery Impar ed by filWASSiOn Arid Changes in slate law; and 408 2023 - 2024 Biennial Budget City of Tukwila, Washington WHEREAS m1 i:5. finally prudent ki SON& a p! Ition a' revenue windfalls deriye+d fran,-. F�r� .• events, Such aS the -We of rri,l prnperty ar sale% tax rllede -:..ir r�i .. on c :`51. -,.el.: as a means of offsetting the effecis of recessions or other ;•Lirn 111; 11 €,:, : `:a::,: I'icity pc, redox se x le r_k, NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILik, WASHINGTON, HEREBY RESOLVES AS FOLLOWS; riscUiar' 1. 1m1inimiim Fuad E'JaIdrrl o$, A. At the close of each final year. the General Fund unassigned balance shell equal or exceed 18% and the Contingency Fund receive balance EMI equal a< 07rGCCd 10% Of trit Ori vial:1$ year I:erer I Fold revenue, exclusive of significant non- operating, non-recurring revenues such as real estate sales of transfers in from ether fund B. At the chase of each liisati..at yt ir, th* tinreuricurd bald aces of the Enterprise Fulfils shall equal or exceed 20% of the pravious year reroenue. exclus re of s r�rr rarrl r i PCraltag . rrr i -rte urririy revenuerevenuell SUM OXIC real estale sales, trainaiers in from other funds or debt proceeds. C USe Or 'VOW &mail cF inilifVitrii balancers shall oixur only upon recornrnandBraon of City Adnrinislrabon and acpreval by City COUntiJ thr ugrh resolution. Should use or draw chain xour, the Cly Admiliatralion shell establish a plan. no labs' t lrri the end cit 1E7e Iistal year lulluwing the year of dleshine, to restore the fund balance to the prescribed miairnuum level Thd Oan shall be presented to and approved by the City Council. Section T. One -Urns Ri ivanuca Reverire. A One-tii RevenUe Reserve a shall be esliblished and maintained in the Contingency Fund. The Oi -ilinie Revenue Rimerve. shall he credited alifiu:aliy with 1c of the prior year ane -lime revenues to the exteri Gener,i Fund surplus fru the suf+lclent 6a toyer the resew funding. Use 01 the reserve shall occur only upon recorrrmendalian by City Administiation and :ippru• al by City CuurlCil through a resolutfoa. Section 3, SedIan „rod H aIdh Cm* Funds. The City shall maintain a reserve in each of its sell -ins.. rec.' heath care funds in an amount equal to 1.5 limes, oar 150%. of the actuarially de:errr IBFIR (inorrired but not reported) balance Use of the reservo to ll r; :r-t.i rinlp° rei emrnendelian by City Achniniebratian and approval by City Caunc I through a res iulio+n $octinn 4. A repc7.1 showi g =grapheme with the Financial Reserve Policy shall be pro€... ed 70 the City Council on an annuli basis, Iter than July 1 of each year. 9.& Juh 5. Reepealer. Resolution Na. 1774 is hereby repealed. PASSED BY THE CITY COUNCIL OF TFIE CITY OF TLJIC VILA. WASHINGTON. ate Regular r eting 1ne-eaf thi€ 3,,vday of it,. g. A 2015. ATTESTf1HEN 1 ICL I Christy O FF cy MMC. Cly CI APPROVED AG TO FORM BY ta r, El. Turpin, City A$to ray y Filed with the City Clerk: Passed by the City C uncit Radion Number: 409 2023 - 2024 Biennial Budget City of Tukwila, Washington CLASSIFICATION OF EXPENDITURES BY OBJECT General ledger codes are comprised of two parts: a GL Key and a GL Object, separated by a hyphen. The GL key indicates the Fund, Department and Division. The GL object code indicates the account for the transaction. Expenditures/Expenses are designated starting with a 5 in the first digit. Expenditure Object code — Is used to classify expenditures into the appropriate accounting bucket. This term applies to the item purchased or the service obtained for the City. The first three digits of the object code identify the type of activity, defined below in further detail. Expenditure Object Codes Defined: 510 Salaries and Wages — Amounts paid for personal services rendered by employees in accordance with the rates, hours, terms, and conditions authorized by law or stated in employment contracts. This category also includes overtime and other compensation construed to be salaries and wages. Note: Personal Services do not include fees and out-of-pocket expenses for professional or consultant services performed on assignments. Such services are properly classified as Other Services and Charges. 520 Personnel Benefits — The benefits paid by the employer as part of the conditions of current and past employment. 530 Supplies — This is a basic classification of expenditures by object for articles and commodities purchased for consumption or resale. 531 Office and Operating Supplies — Items purchased directly and consumed by a department. Examples: Forms, Chemicals, Publications, Toner, Office Supplies, etc. 532 Repairs & Maintenance Supplies — Includes fuel used to generate power, fuel for heating, and fuel for operating engines and vehicles. Does not include utilities...see object 47. 534 Supplies purchased for inventory for resale 535 Small tools and minor equipment 536 Technology supplies 537 Fleet supplies 539 Power, Water, Gas purchased for resale 540 Services — Costs for services other than personal services which are needed by the government. Such services may be provided by a governmental agency or by private business organization. 541 Professional Services — Examples: Accounting and Auditing, Engineering and Architectural, Computer Programming, Management Consulting, Legal, Custodial Cleaning, Insurance, etc. 410 2023 - 2024 Biennial Budget City of Tukwila, Washington 542 Communication — Examples: Telephone, Internet, Postage, Fax, Printing & Binding, recording documents, Microfilming, and imaging services 543 Professional Development — Examples: Per Diem, Lodging, Meal, Mileage, Travel Costs, Registrations, Memberships, certifications, etc. 544 Advertising and Marketing 545 Operating Rental and Leases 546 Technology Services 547 Utility Services — Examples: Gas, Water, Sewer, Electricity, Waste Disposal, Cable TV 548 Repairs and Maintenance Services— Contracted labor and supplies furnished by contractors. Examples: Building improvements, Structure, Equipment. 549 Other Miscellaneous — Examples: Dues, Subscriptions Judgments and Damages, Banking and Credit Card fees, Witness and Juror Fees, taxes and assessments, Services not otherwise classified. 560 Capital Outlays — Expenditures which result in the acquisition of, rights to, or additions to capital assets, including incidental costs such as legal, appraisal and brokerage fees, land preparation and demolishing buildings, fixtures, and delivery costs. 561 Land and Land Improvements — Examples: Easements, Site Improvements, Rights of way, Land Acquisition Costs and related expenditures, intangible rights to land. 562 Building and Structures — Acquisition, Construction, and Improvements 563 Other Improvements — Examples: Lighting Systems, Parking Areas, Streets, Sidewalks, Roadways, Signs and Signals, Trails and Bike Paths, Tunnels, Dikes and Levees, Water and Sewer Systems, Culverts, Bridges, Athletic Fields 564 Machinery and Equipment — Examples: Communications, Janitorial, Transportation, Police Dogs, Artwork, Office Furniture and Equipment, Heavy Duty Work Equipment, Computer Software/Hardware. 570 Debt Service Principal — Used for Bonds and Loan Principal 580 Debt Service Interest and Related Costs — Used for Interest, Issuance Costs on External Debt. 411 2023 - 2024 Biennial Budget City of Tukwila, Washington DEPARTMENT Council Mayor (e.b,') Administrative Services ca) Human Resources (a) Finance Recreation Community Development Court (a) Police Fire Information Technology (a) Public Works Parks Lodging Tax© Street Water Sewer Golf Suface Water Equipment Rental Arterial Street STAFFING LEVELS TOTAL 331.13 330.38 332.48 337.10 347.85 347.10 346.60 347.40 347.40 342.15 342.15 293.90 294.90 Tal Beginning in 2019, the Administrative Services Department will include Human Resources and Community Services and Engagement (previously in the Mayor's Office). (b) Community Services and Engagement staff will begin reporting to the Administrative Services Department in 2019. (c) Beginning in 2019, 50% of the Economic Development Liaison position will be charged to the Lodging Tax Fund and the other 50% will remain in the Mayor's Office. 412 ACTUAL BUDGETED 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 15.75 16.75 20.00 19.00 16.00 16.00 16.00 9.50 9.50 4.50 4.50 4.50 4.50 - - - - - - - 10.00 10.00 22.04 22.04 22.04 22.04 4.00 4.00 4.00 4.00 4.00 4.00 4.00 - - - - - - 12.00 12.00 12.00 12.00 12.00 12.00 12.00 12.00 12.00 12.00 12.00 14.00 15.00 16.25 16.25 16.00 16.75 16.75 17.25 17.25 16.25 16.25 16.00 16.00 15.25 15.25 23.38 22.13 21.63 21.00 25.75 26.25 25.75 25.50 25.50 31.00 31.00 31.25 31.25 9.00 9.00 9.10 8.10 9.10 9.85 9.85 9.90 9.90 7.90 7.90 10.65 10.65 88.00 87.50 89.00 93.00 97.50 97.00 97.00 98.00 98.00 91.00 91.00 96.00 96.00 67.00 67.00 67.00 70.00 67.00 67.00 67.00 67.00 67.00 66.00 66.00 - - 8.00 7.00 6.00 6.00 6.50 9.00 9.00 9.00 9.00 - - - - 30.00 31.00 31.00 28.00 28.00 23.00 23.00 23.20 23.20 19.00 19.00 18.00 18.00 7.50 6.00 7.00 7.00 8.50 8.00 8.00 9.00 9.00 9.50 9.50 11.25 11.25 - - - - - - - 0.50 0.50 0.50 0.50 0.50 0.50 12.00 12.50 11.50 10.00 12.00 11.50 11.50 11.50 11.50 11.50 11.50 11.50 11.50 7.00 7.00 7.00 6.50 7.50 7.50 7.50 7.40 7.40 7.82 7.82 7.82 7.82 2.00 2.00 2.00 2.50 3.50 4.50 4.50 4.40 4.40 6.82 6.82 8.32 8.32 8.25 9.25 8.25 8.25 8.25 8.75 8.75 8.75 8.75 8.75 8.75 10.50 10.50 8.00 8.00 8.00 12.00 12.50 12.50 12.50 12.50 12.50 12.82 12.82 15.32 15.32 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 - - - - - - - - - 2.00 2.00 4.00 4.00 TOTAL 331.13 330.38 332.48 337.10 347.85 347.10 346.60 347.40 347.40 342.15 342.15 293.90 294.90 Tal Beginning in 2019, the Administrative Services Department will include Human Resources and Community Services and Engagement (previously in the Mayor's Office). (b) Community Services and Engagement staff will begin reporting to the Administrative Services Department in 2019. (c) Beginning in 2019, 50% of the Economic Development Liaison position will be charged to the Lodging Tax Fund and the other 50% will remain in the Mayor's Office. 412 2023 - 2024 Biennial Budget City of Tukwila, Washington Department BUDGETED Increase/ (Decrease) in 2021 2022 Increase/ (Decrease) over 2022 Increase/ (Decrease) over 2023 2022 2023 2024 Council 8.00 8.00 8.00 0.00 0.00 0.00 Mayor 4.50 4.50 4.50 0.00 0.00 0.00 Administrative Services 22.04 22.04 22.04 0.00 0.00 0.00 Finance 12.00 14.00 15.00 1.00 1.00 1.00 Recreation 16.00 15.25 15.25 0.00 (0.75) 0.00 Community Development 31.00 31.25 31.25 1.00 (0.75) 0.00 Court 7.90 10.65 10.65 3.00 (0.25) 0.00 Police 91.00 96.00 96.00 2.00 3.00 0.00 Fire 66.00 - - 0.00 (66.00) 0.00 Public Works 19.00 18.00 18.00 (1.00) 0.00 0.00 Parks 9.50 11.25 11.25 3.25 (1.50) 0.00 Lodging Tax 0.50 0.50 0.50 0.00 0.00 0.00 Arterial Street 2.00 4.00 4.00 1.00 1.00 0.00 Street 11.50 11.50 11.50 0.00 0.00 0.00 Water 7.82 7.82 7.82 0.00 0.00 0.00 Sewer 6.82 8.32 8.32 2.00 (0.50) 0.00 Golf 8.75 10.50 10.50 2.50 (0.75) 0.00 Suface Water 12.82 15.32 15.32 1.00 1.50 0.00 Equipment Rental 5.00 5.00 5.00 0.00 0.00 0.00 Total 342.15 293.90 294.90 15.75 (64.00) 1.00 General Fund 286.94 230.94 231.94 9.25 (65.25) 1.00 Other Funds 55.21 62.96 62.96 6.50 1.25 0.00 413 2023 - 2024 Biennial Budget City of Tukwila, Washington Position Changes for 2023-2024 Department FTE Change 2021/2022 FTE Change 2022/2023 FTE Change 2023/2024 Funding Administrative Services 0.00 Human Resources Director - reclassed to 0.00 Deputy Director Admin Services/CPO 1.00 1.00 1.00 0.00 IT Director Position - frozen (1.00) 0.00 0.00 (1.00) 0.00 0.00 Technology Integration Manager - reclassed to 0.00 0.00 Deputy Director Admin Services/CIO 1.00 1.00 1.00 0.00 IT Applications Support Specialist - new in 2021 1.00 1.00 1.00 1.00 0.00 0.00 Finance ARPA Funds Analyst - new in 2022 1.00 1.00 1.00 1.00 0.00 0.00 ARPA Funds B&O Analyst - new in 2023 & 2024 0.00 1.00 2.00 0.00 1.00 1.00 B&O Tax Recreation Recreation Program Assistant - increased FTE 0.50 0.75 0.75 0.00 0.25 0.00 ARPA Funds Recreation Program Specialist - decreased FTE 4.00 2.75 2.75 0.00 (1 25) 0.00 Recreation Program Coordinator - increased 4.75 5.00 5.00 0.00 0.25 0.00 FTE Community Development Permit Techniciain - decreased FTE 5.75 4.75 4.75 0.00 (1 00) 0.00 Sustainable Outreach Coordinator - increased 1.00 2.00 2.00 0.00 1.00 0.00 FTE Associate Planner - decreased FTE 3.00 2.00 2.00 0.00 (1.00) 0.00 Senior Planner - increased FTE 0.75 2.00 2.00 0.00 1.25 0.00 Building Inspector III - decreased FTE 2.00 1.00 1.00 0.00 (1.00) 0.00 Project Inspector - new in 2022 1.00 1.00 1.00 1.00 0.00 0.00 Court Court Administrator - reclassed to Judicial 1.00 1.00 1.00 0.00 0.00 0.00 Brand Administrator Admin Support Assistant Court - reclassed to Court Operations Assistant and increased FTE 0.50 0.75 0.75 0.00 0.25 0.00 Admin Support Technician Court - reclassed to 3.00 3.00 3.00 0.00 0.00 0.00 Court Support Services Associate Admin Support Specialist JAS - decreased FTE 1.00 0.00 0.00 0.00 (0.50) 0.00 Bailiff Court - reclassed to Court Operations 2.00 2.00 2.00 1.00 0.00 0.00 Assoc -Bailiff and increased FTE Court Support Sery Case Mngr - new in 2021 1.00 1.00 1.00 1.00 0.00 0.00 Probation Officer Court - reclassed to Court Support Services Manager 1.00 1.00 1.00 0.00 0.00 0.00 Court Operations Supervisor - new in 2021 1.00 1.00 1.00 1.00 0.00 0.00 Police Police Support Officer - decreased FTE 1.00 1.00 1.00 (1.00) 0.00 0.00 Disposition Research Specialist - new in 2022 1.00 1.00 1.00 1.00 0.00 0.00 Mental Health Professional - new in 2023 0.00 1.00 1.00 0.00 1.00 0.00 Police Officer - new in 2023 0.00 1.00 1.00 0.00 1.00 0.00 Emergency Management Assistant - new in 1.00 1.00 1.00 1.00 0.00 0.00 2022 Public Disclosures Records Specialist - new in 0.00 1.00 1.00 0.00 1.00 0.00 2023 Community Engagement Coordinator - new in 1.00 1.00 1.00 1.00 0.00 0.00 2022 414 2023 - 2024 Biennial Budget City of Tukwila, Washington Position Changes for 2023-2024 (continued): Department FTE Change 2021/2022 FTE Change 2022/2023 FTE Change 2023/2024 Funding Fire 0.00 (66.00) 0.00 The Fire Department will be contracted for 2023 66.00 0.00 0.00 and 2024 Public Works Development Services Deputy PW Direct/City Engineer reclassed to 0.00 0.00 0.00 0.00 0.00 0.00 Traffic Engineer/Asst City Eng Admin Support Specialist PW MT reclassed to 0.00 0.00 0.00 0.00 0.00 0.00 Admin Support Coordinator PW Grant Writer - decreased FTE (not filled from 0.00 0.00 0.00 (1.00) 0.00 0.00 2021 budget) Parks Recreation Prog Specialist - moved from 1.00 1.00 1.00 1.00 0.00 0.00 Recreation to Parks Maintenance Specialist - reduced FTE 4.00 2.00 2.00 0.00 (2.00) 0.00 Parks Maintenance Worker - new in 2021 2.25 2.25 2.25 2.25 0.00 0.00 Parks Maintenance Technician - increased FTE 1.50 2.00 2.00 0.00 0.50 0.00 Arterial Street EIS Project Director - new in 2022 1.00 1.00 1.00 1.00 0.00 0.00 Grant Solid Waste Contract Coordinator - new in 2023 0.00 1.00 1.00 0.00 1.00 0.00 Grant Sewer Senior Program Manager - reduced FTE 1.00 0.00 0.00 0.00 (1.00) 0.00 Utilities Engineer/Asst City Eng - new in 2021 1.00 1.00 1.00 1.00 0.00 0.00 Maintenance Operations Manager - new in 2021 1.00 1.00 1.00 1.00 0.00 0.00 GIS Field Tech - new in 2023 0.00 0.50 0.50 0.00 0.50 0.00 Golf Partks and Recreation Analyst - split 75% 0.25 0.25 0.25 0.25 0.00 0.00 Recreation and 25% Golf Golf Shop Assistant - new in 2021 0.50 0.50 0.50 0.50 0.00 0.00 Director of Instruction Golf - reclassed to Head 0.00 0.00 0.00 0.00 0.00 0.00 Golf Professional Maintenance Specialist Golf - decreased FTE 2.25 1.50 1.50 0.00 (0.75) 0.00 Golf Maintenace - new in 2021 1.75 1.75 1.75 1.75 0.00 0.00 Surface Water Levee Project Manager - new in 2021 1.00 1.00 1.00 1.00 0.00 0.00 NPDES Inspector Junior - new in 2023 0.00 1.00 1.00 0.00 1.00 0.00 GIS Field Tech - new in 2023 0.00 0.50 0.50 0.00 0.50 0.00 Total FTE Change 15.75 (64.00) 1.00 415 2023 - 2024 Biennial Budget City of Tukwila, Washington 2023 POSITION SALARY SCHEDULE Elected Officials Minimum Maximum COUNCIL MEMBER $15,000 $15,000 MAYOR $131,694 $131,694 Non -Represented (2022 Salaries - 2023 Not Established) Minimum Maximum ARPA FUNDS ANALYST $94,643 $113,649 ASSISTANT TO THE DIRECTOR DCD $76,754 $88,342 BUILDING OFFICIAL $107,944 $134,919 BUSINESS RELATIONS MANAGER $102,075 $125,044 CITY ADMINISTRATOR $149,544 $194,461 CITY CLERK/RCD GOVERNANCE MGR $107,944 $134,919 COMMUNITY ENGAGEMENT MANAGER $102,075 $125,044 DCD DIRECTOR $131,672 $171,211 DEPUTY CITY ADMINISTRATOR $136,259 $177,206 DEPUTY CITY CLERK $76,754 $88,342 DEPUTY DCD DIRECTOR $113,723 $142,158 DEPUTY DIRECTOR ADMIN SERV/CIO $113,723 $142,158 DEPUTY DIRECTOR ADMIN SERV/CPO $113,723 $142,158 DEPUTY FINANCE DIRECTOR $113,723 $142,158 DEPUTY POLICE CHIEF $127,918 $166,392 ECONOMIC DEVELOPMENT ADMINISTR $123,375 $161,507 EXECUTIVE ADMINISTRATOR $86,987 $102,269 EXECUTIVE COORDINATOR $89,608 $107,542 FINANCE DIRECTOR $131,672 $171,211 HUMAN RESOURCES ANALYST $89,608 $107,542 HUMAN RESOURCES TECHNICIAN $67,966 $78,229 IT SYSTEMS ENGINEER $98,869 $118,689 JUDICIAL BRANCH ADMINISTRATOR $131,672 $171,211 LEGISLATIVE ANALYST COUNCIL $94,643 $113,649 MAINTENANCE OPERATIONS MANAGER $109,880 $137,302 PARKS AND RECREATION ANALYST $94,643 $113,649 PARKS AND RECREATION DIRECTOR $131,672 $171,211 POLICE CHIEF $136,259 $177,206 POLICE PROGRAM MANAGER $107,944 $134,919 PUBLIC SAFETY ANALYST $94,643 $113,649 PUBLIC WORKS ANALYST $94,643 $113,649 PUBLIC WORKS DIRECTOR $136,259 $177,206 SENIOR HUMAN RESOURCES ANALYST $94,643 $113,649 SOLID WASTE CONTRACT COORDINATOR $94,643 $113,649 SYSTEMS ADMINISTRATOR $89,608 $107,542 TRAFFIC ENGINEER/ASST CITY ENG $122,094 $155,474 UTILITIES ENGINEER/ASST CITY ENG $122,094 $155,474 Police Commander Minimum Maximum POLICE COMMANDER $176,256 $195,432 Police Non -Commissioned Minimum Maximum COMMUNITY ENGAGEMENT COORDINATOR $66,612 $80,964 EVIDENCE TECHNICIAN $70,032 $84,180 EVIDENCE TECHNICIAN LEAD $74,460 $92,208 416 2023 - 2024 Biennial Budget City of Tukwila, Washington Police Non -Commissioned (continued) Minimum Maximum PATROL ADMIN ASSISTANT $61,020 $74,628 POLICE INFORMATION ANALYST $79,392 $97,584 POLICE RECORDS SPECIALIST $60,276 $74,544 POLICE SUPPORT OFFICER $75,720 $89,964 PUBLIC DISCLOSURES RECORDS SPECIALIST $60,276 $74,544 SPEC SERVICES ADMIN SPECIALIST $66,612 $80,964 VICTIM ADVOCATE $70,704 $87,780 Police Guild I Minimum Maximum POLICE OFFICER $90,552 $120,864 Teamsters (2022 salaries - contract for 2023 not settled) Minimum Maximum ADMIN SUPPORT COORDINATOR $71,592 $87,048 ADMIN SUPPORT SPECIALIST $62,580 $76,068 ADMIN SUPPORT TECHNICIAN $58,488 $71,112 ASSOCIATE PLANNER $93,900 $114,096 BUILDING INSPECTOR III $84,888 $103,164 CODE ENFORCEMENT OFFICER DCD $82,008 $99,672 COURT OPERATIONS ASSISTANT $54,648 $66,444 COURT OPERATIONS ASSOC-BAILIFF $69,276 $84,192 COURT OPERATIONS SUPERVISOR $82,008 $99,684 COURT SUPPORT SERV CASE MNGR $93,900 $114,096 COURT SUPPORT SERVICES ASSOCIATE $58,488 $71,112 COURT SUPPORT SERVICES MANAGER $116,544 $145,680 EMERGENCY MANAGEMENT ASSISTANT $87,696 $106,680 EMERGENCY MANAGER $116,544 $145,680 ENGINEER $100,452 $122,100 FACILITIES CUSTODIAN $58,488 $71,112 FACILITIES MAINT TECHNICIAN $66,936 $81,348 FACILITIES OPERATIONS FOREMAN $82,008 $99,684 FISCAL COORDINATOR $100,452 $122,100 FISCAL MANAGER $115,032 $139,848 FISCAL SPECIALIST $69,276 $84,192 FISCAL SUPPORT TECHNICIAN $66,948 $81,348 FLEET TECHNICIAN $71,592 $87,048 FLEET TECHNICIAN FOREMAN $82,008 $99,684 FLEET TECHNICIAN GOLF $71,592 $87,048 GIS COORDINATOR $93,900 $114,096 GIS FIELD TECH $71,592 $87,048 GOLF MAINTENANCE $54,648 $66,444 GOLF MAINTENANCE SUPERVISOR $82,008 $99,684 GOLF SHOP ASSISTANT $54,648 $66,444 HABITAT PROJECT MANAGER $107,508 $130,668 HEAD GOLF PROFESSIONAL $93,900 $114,096 INFO SYSTEMS PROJECT ANALYST $107,508 $130,668 IT APPLICATION SUPPORT SPECIALIST $76,632 $93,144 LEAD MAINT SPECIALIST $76,644 $93,144 LEVEE PROJECT MANAGER $107,508 $130,668 MAINT & OPS FOREMAN $82,008 $99,684 417 2023 - 2024 Biennial Budget City of Tukwila, Washington Teamsters (2022 salaries - contract for 2023 not settled) (cont.) ' Minimum Maximum MAINT & OPS SPECIALIST $71,592 $87,048 MAINT & OPS SUPERINTENDENT $100,452 $122,100 MAINTENANCE SPECIALIST $66,936 $81,348 MAINTENANCE TECHNICIAN STREET $62,592 $76,056 NPDES COORDINATOR $100,452 $122,100 NPDES INSPECTOR JUNIOR $76,632 $93,144 NPDES INSPECTOR SENIOR $82,008 $99,672 PARKS & RECREATION MANAGER $115,032 $139,848 PARKS MAINTENANCE SUPERVISOR $82,008 $99,684 PARKS MAINTENANCE TECHNICIAN $62,592 $76,056 PARKS MAINTENANCE WORKER $54,648 $66,444 PAYROLL SPECIALIST $76,632 $93,144 PERMIT SUPERVISOR DCD $115,032 $139,848 PERMIT TECHNICIAN $64,764 $78,720 PLANNING SUPERVISOR DCD $115,032 $139,848 POLICE RECORDS SUPERVISOR $82,008 $99,672 PROGRAM COORDINATOR $100,452 $122,100 PROJECT INSPECTOR $84,888 $103,164 PROJECT MANAGER $107,508 $130,668 RECREATION PROG ASSISTANT $54,648 $66,444 RECREATION PROG COORDINATOR $82,008 $99,672 RECREATION PROG SPECIALIST $69,276 $84,192 RECREATION SUPERINTENDENT $100,452 $122,100 SENIOR ELECTRICAL INSPECTOR $87,696 $106,692 SENIOR FACILITIES CUSTODIAN $76,644 $93,144 SENIOR FISCAL COORDINATOR $107,508 $130,668 SENIOR PLANNER DCD $100,452 $122,100 SENIOR PLANS EXAMINER DCD $90,756 $110,424 SENIOR PROGRAM MANAGER $116,544 $145,680 SR MAINT & OPS SPECIALIST $76,644 $93,144 SR PROJECT INSPECTOR DCD $87,696 $106,692 TECHNOLOGY OPER SUPERVISOR $93,900 $114,096 TELECOMMUNICATIONS ANALYST $93,900 $114,096 TRANSPORTATION PROJECT MANAGER $107,508 $130,668 URBAN ENVIRONMENTALIST DCD $100,452 $122,100 WATER QUALITY SPECIALIST $76,644 $93,144 Police Sergeants Minimum Maximum POLICE SERGEANT $135,372 $142,140 418 2023 - 2024 Biennial Budget City of Tukwila, Washington FUND TYPES General Fund: used to account for and report all financial resources not accounted for and reported in another fund. Special Revenue Funds: used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditure for a specific purpose other than debt service or capital projects. Special Revenue Fund # Name 101 Lodging Tax 105 Contingency 109 Drug Seizure Debt Service Funds: used to account for and report financial resources that are restricted, committed, or assigned to expenditure for principal and interest for governmental debt issues. Debt Service Fund # Name 2XX Various Debt Service Capital Project Funds: used to account for and report financial resources that are restricted, committed, or assigned to expenditure for capital outlays including the acquisition or construction of capital facilities or other capital assets. Capital Project Fund # Name 103 Residential Street 104 Bridges and Arterial Streets 301 Land Acquisition, Rec. and Prk Dev. 302 Urban Renewal 303 General Government Improvement 304 Fire Improvement 305 Public Safety Plan 306 City Facilities 419 2023 - 2024 Biennial Budget City of Tukwila, Washington Enterprise Funds: used to report any activity for which a fee is charged to external users for goods or services. Enterprise funds are required for any activity whose principal revenue sources meet any of the following criteria: • Debt backed solely by the pledge of the net revenues from fees and charges • Legal requirement to recover cost • Policy decision to recover cost Enterprise Fund # Name 401 Water 402 Sewer 411 Golf Course 412 Surface Water Internal Service Funds: used to report any activity that provides goods or services to other funds, departments, or agencies of the government. Internal Service Fund # Name 501 Equipment Rental and Replacement 502 Self Insured Healthcare Plan 503 LEOFF 1 Retiree Self -Insured Healthcare Plan Fiduciary Funds: used to account for assets held by a government in a trustee capacity or as an agent for individuals. Fiduciary Fund # Name 611 Firemen's Pension Agency Funds: used to report resources held by the government in a purely custodial capacity (assets and liabilities). Fiduciary Fund # Name 640 Agency Fund 420 2023 - 2024 Biennial Budget City of Tukwila, Washington RELATIONSHIP BETWEEN FUNCTIONAL UNITS AND FUNDS The following two tables show the relationship of departments to all funds in the City. 421 GOVERNMENTAL FUNDS Department General Conting- ency Hotel / Motel Drug Seizure Debt Service Resident- ial Street Bridges & Arterial Streets Land Acq., Rec,,ePark Urban Renewal General Gov't Improve Fire Improve- ments Public Safety PlanD City Facilities City Council X Mayor's Office X X Administrative Services Mayor's Office X X X X Finance X Administrative Services X City Attorney X Parks & Recreation Finance X X X X X Community Dev. X X City Attorney X Municipal Court X X Police Parks & Recreation X X X x Fire X X X x Community Dev. X X X X X X Municipal Court X X Police X X X Fire X X X Public Works X X X X X X X 421 PROPRIETARY FUNDS Department Water Sewer FGolfr Course Surface Water Rental& Replace Self- Insured Health Plan LEOFF I Self -Ins Health Plan Firemen's Pension City Council x Mayor's Office X X Administrative Services X X Finance X x City Attorney X Parks & Recreation X X X Community Dev. X X Municipal Court X X Police X X x Fire X X x x Public Works X X X X X 421 2023 - 2024 Biennial Budget City of Tukwila, Washington CITY STATISTICS Date of Incorporation June 23, 1908 Form of Government Mayor -Council Type of Government Non -Charter, Optional Code City Area 9.6 Square Miles Population 21,978 Number of City Employees (2023 Budget) 294 Number of Tukwila Business Licenses 2,291 Number of Non -Resident Business Licenses 2,701 Total Direct Tax Rate Total Assessed Value $2.44 $8,979,390,983 Fire Protection (Contracted) -- Number of Fire Personnel: Number of Stations: Number of Responses: Total Fire Loss: 65 4 5,800 (2022 projected) $1.0 million (2022 projected) Police Protection -- Number of Police Personnel: 96 Parks and Recreation -- 18 Public Developed Parks Playgrounds Maintained Trails Golf Courses 191 Acres 11 15 Miles 1 Street Miles: 188.2 Miles Libraries -- Number of Libraries: 2 422 2023 - 2024 Biennial Budget City of Tukwila, Washington MAJOR EMPLOYERS IN TUKWILA Tukwila's residents work in the City and commute to other nearby cities, including Seattle, and Bellevue. The City's economy is based on a variety of government, health care, commercial, and retail enterprises. The largest local employers are listed below: SCHEDULE 17 PRINCIPAL EMPLOYERS CURRENT YEAR AND NINE YEARS AGO Name ofCompanyIEmployer Product or Business 2021 Full & Part -Time Employment Percentage of Total City Employees Rank Rank 2012 Full & Part -Time Employment Percentage of Total City Employees Sound Healthcare 1,400 1 4.75°! 0.00% Boeing Employees Credit Union Credit Union 1,053 2 3.61% 543 1.35% Boeing Company Aircraft Manufacturing 815 3 2.76% 7,572 18.86% Prime Now LLC. Electronic Shopping 672 4 2.28% 0.00% King County Housing Authority Housing Assistance 509 5 1.73% 6.66% Nordstrom, Inc Department Stores 507 6 1.72% 6.66% N C Power Systems Co Varholesale 506 7 1.76% 6.06% Macy's West Stores LLC Department Stores 488 8 1.66% 445 1.11% Costco Wholesale Corp Warehouse Club 396 9 1.34% 703 1.75% Cascade Behavioral Hospital LLC Healthcare 325 10 1.10% 6.60% Group Health Cooperative Data CtrfLab+Pharmacy/talfg. 2,386 5.94% King County Metra Transit Operating Base 778 1.94% Carlisle Interconnect Technologies Wire/Cable Connectors 567 1.41% JC Penney Department Stores 337 0.84% United Parcel Service Postal Delivery Service 335 0.83% Red Dat Corporation HeaterlAir Conditioning Equipment 348 0.87% Sub -total- Major Employers 6,675 14,014 All Other Employment 22,808 26,142 TOTAL EMPLOYMENT 29,483 40,156 Source: ^' Washington State Department of Revenue- Business Licenses Tukwila Finance Department- Business Licenses 423 2023 - 2024 Biennial Budget City of Tukwila, Washington CITY OF TUKWILA, WASHINGTON SCHEDULE 9 PRINCIPAL PROPERTY TAXPAYERS CURRENT YEAR AND NINE YEARS AGO Percent of Percent of 2021 Total 2012 Total 2021 Assessed Assessed 2012 Assessed Assessed Name Type of Business Valuation Value* Valuation Valuelbl Boeing Airplane company 0 504,876,300 6.30% Property Tax Resources LLC Commercial Properties 223,804,000 2.79% Prologis Real Estate Development 180,288,100 2.25% Segale Properties Commercial Properties 172,811,700 2.16% LIT Industrial LTD Parternership Commercial Properties 135,951,700 1.70% Sabey Corporation Real Estate Development 133,272,100 1.66% Westfield Property Department Stores 132.103.700 1.65% LIT Kent Valley Commercial Properties 104,037,700 1.30% KIR Tukwila Commercial Properties 98,745,100 1.23% Boeing Employees Credit Union Credit Union 87,586,100 1.09% WEA Southcenter LLC Department Stores E Property Tax Dept Commercial Properties Walton CWWA Eproprety Tax Inc (McElroy) Investment Property Sea-Tuk Warehouse LLC Food Distribution Wig Properties LLC (JC Penney) Department. Stores Anne Arundel Apartments LLC Apartments Jorgensen Forge Corporation Steel Manufacture 490,724.957 10.56% 161,151,755 0.00% 0.00% 0.00% 81,486,500 41,292,565 0.89% 295 766,166 6.36% 66,723,700 1.44% 58,562,300 1.26% 34,167,200 0.73% 32,877,852 0.71% 30.034.300 0.65% 29,667,335 0.64% TOTALS $ 1,773,576,500 22.14% $ 1,322,454,630 23.23% Notes: (a) In 2021 the total assessed property value in the City of Tukwila was $ 8, 010, 892, 032 (b) to 2012 the total assessed property value in the City of Tukwila was $ 4,649,191,308 Source: King County Department of Assessments 424 2023 - 2024 Biennial Budget City of Tukwila, Washington GENERAL FUND, ENTERPRISE FUNDS, AND FLEET FUND PROGRAMS BY TIER Tier 1 Tier 2 Tier 3 Tier 4 Not Assigned Programs by Tier $31 750 $32,646 $30,603 631,691 $14,878 $17,490 $17,749 $15,810 $0 $5,000 $20,708 $20,829 $10,000 $15.000 $20.000 $25,000 $30,000 $35,000 Thousands 2023 Budget r 2024 Budget Program Description Tier Legally Required (Y/N) Type of Program FTE 2023 Budget FTE 2024 Budget %Change 2023-2024 Community Investment 1 N - Best Practice Community 7.563 1,953,885 7.838 1,966,626 0.65% Current Planning 1 Y - Federal/State Community 1.960 344,588 2.000 375,975 9.11% Emergency Prep & Response 1 Y - Federal/State Governance 1.119 590,084 1.110 639,895 8.44% Equity 1 Y - Ordinance/Resolution Community 0.606 119,176 0.606 125,110 4.98% Govemmental & Region! Affairs 1 Y - Federal/State Community 1.425 297,733 1.425 308,704 3.68% Legislative & Budget Oversight 1 Y - Federal/State Governance 5.950 257,550 5.950 263,281 2.22% Levees 1 Y - Federal/State Community 1.000 178,057 1.000 186,700 4.85% Long -Range & Comprehensive PIn 1 Y - Federal/State Governance 1.560 359,819 1.560 382,649 6.34% Police Patrol Services 1 Y - City Code Community 36.060 8,858,673 36.060 9,027,888 1.91% Projects & Capital Impr Mgmnt 1 N - Best Practice Community 6.960 16,648,917 7.010 17,192,741 3.27% Public Safety Plan 1 Y - City Code Governance 0.075 17,284 0.075 18,138 4.94% Pump Station Monitor/Maint 1 Y - Federal/State Community 1.725 439,740 1.725 443,019 0.75% Sidewalks 1 Y- City Code Community 0.430 73,079 0.430 77,422 5.94% Snow & Ice Control 1 Y - City Code Community 0.880 134,622 0.880 143,321 6.46% Traffic Control Devices 1 Y - Federal/State Community 2.330 598,302 2.330 580,799 -2.93% Traffic Enf & Crash Invstgn Tm 1 Y - Federal/State Community 4.500 878,649 4.500 913,639 3.98% 1 - Total 74.143 31,750,159 74.499 32,645,906 2.82% 425 2023 - 2024 Biennial Budget City of Tukwila, Washington Programs by Tier (continued) Program Description Tier Legally Required (Y/N) Type of Program FTE Allocation 2023 Budget FTE Allocation 2024 Budget %Change 2023 - 2024 Administration 2 Y - Federal/State Govemance 23.284 10,376,777 23.504 11,174,811 7.69% Budget/CIP Development 2 Y - Federal/State Govemance 1.392 269,323 1.366 262,607 -2.49% Business & Develpmt Attr/Rtntn 2 N - Best Practice Community 0.395 304,124 0.395 118,506 -61.03% Business Application Services 2 Y - Federal/State Governance 0.280 107,157 0.280 109,548 2.23% Business System Mngmnt & Spprt 2 Y - Federal/State Govemance 0.580 171,050 0.580 176,922 3.43% City Policy Development 2 Governance 0.700 171,001 0.700 178,826 4.58% Y - Federal/State Civil Service Recruit & Hiring 2 Y - Federal/State Govemance 1.970 570,885 1.970 561,211 -1.69% Code Enforcement 2 Y - City Code Community 3.210 495,987 3.210 518,412 4.52% Communications & Cmmnty Engmnt 2 N - Best Practice Community 11.710 2,190,180 12.020 2,327,632 6.28% Community Policing Team 2 N - Best Practice Community 4.920 944,629 4.920 973,842 3.09% Community Risk Reduction 2 Y - Ordinance/Resolution Community - 689,300 - 723,800 5.01% Construction Permit Rvw & Insp 2 Y - Federal/State Community 6.685 1,209,604 6.585 1,241,580 2.64% Council Agenda/Meeting Functns 2 Y - Federal/State Governance 0.790 116,656 0.790 122,517 5.02% Council Legislative Support 2 Y - Federal/State Govemance 0.280 68,509 0.280 71,842 4.86% Critical Incident Response 2 N - Best Practice Community 1.650 395,535 1.650 394,697 -0.21% Cyber Secrty/Busnss Continuity 2 N - Best Practice Govemance 0.890 183,150 0.890 190,923 4.24% Data Analytics 2 N - Best Practice Govemance 0.152 31,101 0.152 32,539 4.62% Destination Development 2 N - Best Practice Community 0.030 5,865 0.030 6,160 5.04% Ditches, Ponds, Bioswale 2 Y - Federal/State Community 0.900 168,131 0.900 174,637 3.87% Emergency Management Program 2 Y - Federal/State Community 2.000 391,841 2.000 412,537 5.28% End -User Infrastructure Svcs 2 Y - Federal/State Governance 0.640 518,451 0.640 524,987 1.26% Environmental Stewardship 2 Y - Ordinance/Resolution Community 3.895 630,617 3.895 622,582 -1.27% Fin Rept & Anlys for Depts 2 Y - Federal/State Govemance 0.543 90,910 0.523 93,069 2.37% GIS 2 Y- City Code Govemance 3.658 544,342 3.658 581,334 6.80% Invstgtn of Felony and Juv Crm 2 Y - City Code Community 11.400 2,210,176 11.400 2,264,505 2.46% Manhole/Catchbasins 2 N - Best Practice Community 1.875 287,215 1.875 301,185 4.86% Meter Reading and Maintenance 2 N - Best Practice Community 1.050 205,078 1.050 216,584 5.61% Minor Structural Repairs 2 N - Best Practice Community 0.380 48,620 0.380 51,448 5.82% Narcotics & Human Traf Invstgt 2 N - Best Practice Community 6.300 1,260,917 6.300 1,273,478 1.00% NPDES 2 Y - Federal/State Community 4.175 622,355 4.175 655,846 5.38% Ordinance, Resolution&TMC Dev 2 Y - Federal/State Govemance 1.225 199,466 1.225 209,395 4.98% Outball/Flap Gates/Trash Racks 2 N - Best Practice Community 1.550 218,521 1.550 230,002 5.25% Policy Development/Compliance 2 Y - Federal/State Govemance 0.290 53,459 0.290 57,578 7.70% Pothole and Litter Control 2 N - Best Practice Community 0.350 1,100,637 0.350 1,155,174 4.96% Prosecution Services 2 Y - Federal/State Community 0.030 155,002 0.030 155,231 0.15% Public Defense Program 2 Y - Federal/State Community 0.100 447,422 0.100 448,184 0.17% Recruiting and Hiring 2 Y - City Code Governance 0.840 151,825 0.840 157,801 3.94% Rental Housing 2 Y - City Code Community 1.225 161,589 1.225 169,516 4.91% Reservoir/Water Supply Stns 2 Y - Federal/State Community 1.050 205,044 1.050 224,548 9.51% Street Cleaning 2 Y - Ordinance/Resolution Community 0.780 636,270 0.780 425,982 -33.05% Street Lighting 2 Y - Ordinance/Resolution Community 2.100 642,245 2.100 679,648 5.82% Surface Water Mains 2 Y - Federal/State Community 1.875 276,745 1.875 290,032 4.80% Tourism Marketing 2 N - Best Practice Community 0.150 29,323 0.150 30,799 5.04% Utilities/Surface Water 2 Y - City Code Govemance- 903,241 - 946,896 4.83% Video & Fiber 2 Y - City Code Community 0.800 143,081 0.800 151,611 5.96% 2 -Total 108.099 30,603,359 108.483 31,690,964 3.55% 426 2023 - 2024 Biennial Budget City of Tukwila, Washington Programs by Tier (continued) Program Description Tier Legally Required (Y/N) Type of Program FTE Allocation 2023 Budget FTE Allocation 2024 Budget %Change 2023 2024 Accounts Payable 3 Y - Federal/State Govemance 1.779 292,689 1.681 289,772 -1.00% Acct Rec/Misc Billing/LID/etc. 3 Y - Federal/State Govemance 1.570 248,496 1.570 260,606 4.87% Animal Control 3 Y- City Code Community- 119,182 - 125,142 5.00% Benefit Plan Management 3 Y - Federal/State Governance 0.400 85,738 0.400 91,047 6.19% Boards/Commissions/Committees 3 Y- City Code Governance 1.648 374,611 1.715 397,381 6.08% Business License Admin 3 Y - City Code Governance 0.150 22,978 0.150 24,255 5.56% Capital Asset Accounting 3 Y - Federal/State Govemance 0.080 14,219 0.070 12,913 -9.18% City Attomey Services 3 Y - Federal/State Community 0.020 501,835 0.020 525,987 4.81% Classification & Compensation 3 Y - Ordinance/Resolution Governance 0.220 191,836 0.220 44,915 -76.59% Course Maintenance 3 Y - Federal/State Community 4.808 986,645 4.808 991,922 0.53% Digital Records Center 3 Y - Federal/State Govemance 0.970 176,300 0.970 182,968 3.78% Emergency Application Services 3 N - Best Practice Governance 0.192 30,420 0.192 31,921 4.94% Facility Rentals 3 N - No Mandate Community 0.525 141,559 0.525 147,477 4.18% Fin Report/ACFR/Audit/GL Admin 3 Y - Federal/State Governance 1.054 354,143 0.998 369,822 4.43% Golf Maint Operations Admin 3 N - Best Practice Community 0.112 54,875 0.100 55,594 1.31% Grants Admin & Accounting 3 Y - Federal/State Govemance 1.601 250,040 1.501 255,898 2.34% Health & Safety 3 Y - Federal/State Govemance 0.270 93,158 0.270 96,912 4.03% Homeless Encampment Response 3 N - Best Practice Community 0.175 44,374 0.175 46,618 5.06% Labor & Employee Relations 3 Y - Federal/State Govemance 0.440 90,505 0.440 96,626 6.76% Long -Range Fin Planning Model 3 Y - City Code Govemance 0.060 213,058 0.060 13,699 -93.57% Mandatory Training 3 Y - Federal/State Govemance 2.652 670,878 2.652 654,977 -2.37% Network Infrastructure Srvcs 3 N - Best Practice Govemance 0.490 192,340 0.490 196,988 2.42% Older Adult Services and Prgms 3 N - No Mandate Community 1.795 340,624 1.795 354,767 4.15% Park Restrooms Contract 3 N - Best Practice Community 0.010 81,510 0.010 83,976 3.03% Parks Facility Maintenance 3 N - Best Practice Community 1.568 195,095 1.568 211,652 8.49% Parks Maintenance 3 N - Best Practice Community 3.530 920,857 3.530 868,910 -5.64% Permit Intake, Issuance, Coord 3 Y - Federal/State Community 4.935 656,088 4.935 689,749 5.13% Police Support Operations 3 N - Best Practice Govemance 7.750 1,131,462 7.750 1,201,183 6.16% Preschool Services and Program 3 N - No Mandate Community 0.595 78,465 0.595 82,715 5.42% Pro Shop Operations 3 N - No Mandate Community 3.612 593,850 3.674 646,246 8.82% Professional Dev & Training 3 Y - Ordinance/Resolution Governance 3.635 862,102 3.490 868,132 0.70% Professional Standards 3 Y - Federal/State Governance 1.560 301,860 1.560 323,553 7.19% Risk Management 3 Y - Federal/State Governance 0.045 1,127,053 0.075 1,292,410 14.67% School Zone Safety Cameras 3 N - Best Practice Community 3.135 498,561 3.015 504,279 1.15% Streetscapes/Median Landscape 3 N - Best Practice Community 0.750 86,259 0.750 92,400 7.12% TIB Bus Stop/Streetscape 3 N - Best Practice Community 2.100 296,978 2.100 315,789 6.33% Trail Maintenance 3 N - Best Practice Community 0.613 68,209 0.613 74,310 8.94% Utility Billing 3 Y - Federal/State Governance 1.838 3,507,931 1.838 3,568,991 1.74% Water Mains/Service Lines 3 Y - Federal/State Community 1.300 225,022 1.300 239,201 6.30% Water Quality/Backflow Prev 3 Y - Federal/State Community 1.200 196,201 1.200 205,333 4.65% Wellness & Adult Srvcs & Prgms 3 N - No Mandate Community 1.050 330,472 1.050 342,810 3.73% Youth & Teen Srvcs and Prgms 3 N - No Mandate Community 2.040 841,928 2.040 869,555 3.28% 3 - Total 62.276 17,490,405 61.894 17,749,402 1.48% 427 2023 - 2024 Biennial Budget City of Tukwila, Washington Programs by Tier (continued) Program Description Tier Legally Required (Y/N) Type of Program FTE Allocation 2023 Budget FTE Allocation 2024 Budget %Change 2023-2024 Case Management 4 Y - Federal/State Community 2.353 405,951 2.273 414,622 2.14% City Property Dev & Mngmnt 4 N - No Mandate Community 0.325 68,925 0.325 72,540 5.24% Clubhouse Maintenance 4 N - Best Practice Community - 20,000 - 20,000 - Court Interpreter Program 4 Y - Federal/State Community 0.297 71,660 0.297 73,864 3.08% Court Support Services 4 Y - Federal/State Community 1.645 228,700 1.417 209,797 -8.27% Debt Management 4 Y - Federal/State Governance 0.063 13,398 0.083 19,236 43.58% Detention & Incarceration Svcs 4 Y - Federal/State Community 0.250 1,070,559 0.250 1,123,782 4.97% Essential Public Services 4 N - Best Practice Governance 0.440 216,692 0.440 220,251 1.64% Evidence and Property Managmnt 4 Y - Federal/State Community 2.200 309,781 2.200 332,542 7.35% Facility Management & Improvmt 4 N - Best Practice Govemance 7.750 1,938,671 7.750 2,011,828 3.77% Fire Hydrants 4 N - Best Practice Community 1.250 172,399 1.250 186,246 8.03% Fleet Management 4 N - Best Practice Govemance 5.900 2,006,204 5.900 2,117,730 5.56% Graffiti, vandalism & garbage 4 N - Best Practice Community 1.498 197,218 1.498 223,223 13.19% Grounds Maint-City Facilities 4 N - No Mandate Governance 0.720 87,184 0.720 89,974 3.20% Indirect Cost Allocation Admin 4 Y - City Code Govemance 0.030 6,254 0.030 6,560 4.89% Invest/CashMngmnt/Reporting 4 Y - Ordinance/Resolution Govemance 0.226 38,363 0.226 40,114 4.57% Lodging Tax Apl Oversight/Sprt 4 Y - City Code Community 0.085 15,918 0.085 16,701 4.92% Mobility Services 4 N - Best Practice Governance 0.400 61,165 0.400 66,235 8.29% Payroll & Benefit Admin 4 Y - Federal/State Govemance 1.609 286,965 1.639 325,231 13.33% Public Record Req & Record Mgt 4 Y - Federal/State Community 8.978 1,151,218 8.838 1,192,875 3.62% Sales and Other Taxes 4 Y - Federal/State Governance 1.524 251,404 2.564 451,131 79.44% Service Desk 4 N - Best Practice Governance 2.123 335,243 2.123 356,826 6.44% Sewer Mains/Service Lines 4 N - Best Practice Community 1.700 5,832,651 1.700 6,139,867 5.27% Valley Ind. Investigative Team 4 N - Best Practice Community 0.520 91,808 0.520 98,805 7.62% 4 - Total 41.884 14,878,332 42.526 15,809,982 6.26% Not Assigned to any program na na - 20,707,513 - 20,828,992 0.59% 5 -Total- 20,707,513 - 20,828,992 0.59% Grand Total 286.401 115,429,768 287.401 118,725,247 2.85% 428 2023 - 2024 Biennial Budget City of Tukwila, Washington GLOSSARY OF TERMS ACCOUNT. A classification established for the purpose of recording revenues and expenditures. ACCOUNTING SYSTEM. The methods and records established to identify, assemble, analyze, classify, record and report a government's transactions and to maintain accountability for the related assets and liabilities. ACCRUAL BASIS. The recording of the financial effects on a government of transactions and other events and circumstances that have cash consequences for the government in the periods in which those transactions, events, and circumstances occur, rather than only in the periods in which cash is received or paid by the government. ANNUAL BUDGET. A budget applicable to a single fiscal year. APPROPRIATED BUDGET. The expenditure authority created by the appropriation bills or ordinances, which are signed into law, and the related estimated revenues. The appropriated budget would include all reserves, transfers, allocations, supplemental appropriations and other legally authorized legislative and executive changes. APPROPRIATION. A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation usually is limited in amount and time it may be expended. ASSESSED VALUATION. A valuation set upon real estate or other property by a government as a basis for levying taxes. BALANCED BUDGET. A budget with revenues equal to expenditures. Total Revenues are equal to or greater than Total Expenses. BARS. Budgeting, Accounting & Reporting System. Refers to the accounting rules established by the Washington State Auditor's Office, including a prescribed chart of accounts. BASIS OF ACCOUNTING. A term used in reference to when revenues, expenditures, expenses and transfers -and the related assets and liabilities -are recognized in the accounts and reported in the financial statements. Specifically, it relates to the timing of the measurements made, regardless of the nature of the measurement, on either the accrual method for proprietary funds or modified accrual method for governmental funds. BENEFITS. Costs paid by the City on behalf of its employees. Examples include medical and dental insurance, retirement, deferred compensation, life insurance and worker's compensation. BIENNIAL BUDGET. A budget applicable to a two-year period. BUDGET. A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. BUDGET AMENDMENT. The method used to make revisions to the adopted budget. Adjustments are made through an ordinance approved by the City Council. 429 2023 - 2024 Biennial Budget City of Tukwila, Washington BUDGET CALENDAR. The schedule of events that need to occur and the date or period of time for each to occur in the preparation, review and adoption of a budget. BUDGET DOCUMENT. The instrument used to present a comprehensive financial program to the appropriating governing body. The budget document usually consists of three parts. The first part contains a message from the budget -making authority, together with a summary of the proposed expenditures and the means of financing them. The second consists of schedules supporting the summary. These schedules show in detail the past years' actual revenues, expenditures and other data used in making the estimates. The third part is composed of drafts of the appropriation, revenue and borrowing measures necessary to put the budget into effect. BUDGET MESSAGE. A general discussion of the proposed budget as presented in writing by the budget -making authority to the legislative body. The budget message should contain an explanation of the principal budget items, an outline of the government's actual financial experience during the past period and its financial status at the time of the message, and recommendations regarding the financial policy for the coming period. BUDGETARY CONTROL. The control or management of a government or enterprise in accordance with an approved budget to keep expenditures within the limitations of available appropriations and available revenues. CAPITAL ASSETS. Long term assets such as land, improvements to land, easements, buildings and related improvements, vehicles, machinery and equipment, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period. See also Fixed Assets. CAPITAL EXPENDITURES. Expenditures of current financial resources for constructing or purchasing capital assets. Under the modified accrual basis of accounting these acquired assets appear as expenditures in the fund statements, however under the current reporting model these acquired assets are recognized as assets in the basic financial statements. CAPITAL IMPROVEMENT PROGRAM. A program for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long-term work program or other capital needs. It sets forth each project or other contemplated expenditure in which the government is to have a part and specifies the resources estimated to be available to finance the projected expenditures. CAPITAL PROJECTS FUND. A fund created to account for financial resources to be used for the acquisition or construction of major capital facilities. CAPITALIZATION THRESHOLD. Dollar value at which a government elects to capitalize tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period. The City's capitalization threshold is established at a cost of $5,000.00, or greater. CONTINGENCY FUND. An account set aside for emergencies or other unanticipated needs not otherwise included as part of the budget. DEBT. An obligation resulting from the borrowing of money or from the purchase of goods and services. Debts of governments include bonds, time warrants and notes. DEBT SERVICE FUND. A fund established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. 430 2023 - 2024 Biennial Budget City of Tukwila, Washington DELINQUENT TAXES. Taxes remaining unpaid on and after the date to which a penalty for nonpayment is attached. Even though the penalty may be subsequently waived, and a portion of the taxes may be abated or canceled, the unpaid balances continue to be delinquent taxes until abated, canceled, paid or converted into tax liens. EXPENDITURES. Decreases in net financial resources. Expenditures include current operating expenses requiring the present or future use of net current assets, debt service and capital outlays, and intergovernmental grants, entitlement and shared revenues. FISCAL YEAR. A 12 -month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. FIXED ASSETS. Long-lived tangible assets obtained or controlled as a result of past transactions, events or circumstances. Fixed assets include buildings, equipment, improvements other than buildings and land. See also Capital Assets. FULL-TIME EQUIVALENT (FTE). An employment indicator that translates the total number of hours worked in a year by all employees, including part-time workers, to an equivalent number of work years. For example, one FTE equals 2,080 hours and .75 FTE equals 1,560 hours. FUND. A fiscal and accounting entity with a self -balancing set of accounts in which cash and other financial resources, and related liabilities and residual equities, or balances, and changes therein, are recorded and segregated to carry on specific activities or attain certain objectives in accordance with special regulations, restrictions or limitations. FUND BALANCE. The difference between assets and liabilities reported in a governmental fund. Fund balances are either designated to a particular purpose or undesignated as to the remaining un- appropriated balance of the fund after accounting for the designated funds. GENERAL FUND. The fund used to account for all financial resources, except those required to be accounted for in another fund. GENERAL LONG TERM DEBT. Long term debt expected to be repaid from governmental funds. GENERAL OBLIGATION BONDS. Bonds that are secured by the local government's full faith and credit to use legally available resources, including tax revenues to repay bond holders. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP). Uniform minimum standards and guidelines for financial accounting and reporting. The primary authoritative body on the application of GAAP to state and local governments is the Government Accounting Standards Board. GOVERNMENTAL FUNDS. Funds generally used to account for tax supported activities. There are five different types of governmental funds, of which the city uses four of these. The general fund, is the main operating fund of the city. The special revenue funds, are used to account for proceeds from specific sources to be used for legally restricted purposes, but normally not for major capital projects. The debt service funds, which are for the accumulation of resources to pay principle and interest on the City's general long term debt. The capital project funds, which are used for the acquisition or construction of major capital facilities. LEGAL LEVEL OF BUDGETARY CONTROL. The level at which spending in excess of budgeted 431 2023 - 2024 Biennial Budget City of Tukwila, Washington amounts would be a violation of law. The legal level of budgetary control is at the fund level. LEVEL OF BUDGETARY CONTROL. One of the three possible levels of budgetary control and authority to which organizations, programs, activities and functions may be subject. These levels of budgetary control are (a) appropriated budget, (b) legally authorized non -appropriated budget process or (c) non - budgeted financial activities, which are not subject to the appropriated budget and the appropriation process or to any legally authorized non -appropriated budget review and approval process, but still are relevant for sound financial management and oversight. LEVY. (1) (Verb) To impose taxes, special assessments or service charges for the support of government activities. (2) (Noun) The total amount of taxes, special assessments or service charges imposed by a government. MODIFIED ACCRUAL BASIS. The basis of accounting associated with the governmental fund -type measurement focus. Under it, revenues and other financial resources are recognized when they become susceptible to accrual, that is when they become both "measurable" and "available" to finance expenditures of the current period. Expenditures are recognized when the fund liability is incurred except for inventories of materials and supplies that may be considered expenditures either when purchased or when used. All governmental funds, expendable trust funds and agency funds are accounted for using the modified accrual basis of accounting. OBJECT DESCRIPTION. The classification of expenditures on the basis of categories called line -items or objects -of -expenditure (e.g., 10 -Salaries & Wages, 20 -Personnel Benefits, 40 -Other Services & Charges, 60 -Capital Outlay, etc.) and within each category more detailed line -items (e.g., salaries, travel, telephone expense, etc.). OPERATING BUDGET. Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing, acquisition, spending and service delivery activities of a government are controlled. The use of annual operating budgets is usually required by law. Even when not required by law, however, annual operating budgets are essential to sound financial management and should be adopted by every government. OPERATING TRANSFERS. All interfund transfers other than residual equity transfers (e.g., legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended). PROGRAM BUDGET. A budget wherein expenditures are based primarily on programs of work and secondarily on character and object class. PROPRIETARY FUND TYPES. Sometimes referred to as income determination or commercial -type funds, the classification used to account for a government's ongoing organizations and activities that are similar to those often found in the private sector. The GAAP used are generally those applicable to similar businesses in the private sector and the measurement focus is on determination of net income, financial position and changes in financial position. REVENUES. (1) Increases in the net current assets of a governmental fund type from other than expenditure refunds and residual equity transfers. Also, general long-term debt proceeds and operating transfers in are classified as "other financing sources" rather than as revenues. (2) Increases in the net total assets of a proprietary fund type from other than expense refunds, capital contributions and residual equity transfers. Also, operating transfers in are classified separately from revenues. 432 2023 - 2024 Biennial Budget City of Tukwila, Washington SPECIAL ASSESSMENTS. A compulsory levy made against certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit primarily those properties. SPECIAL REVENUE FUND. A fund used to account for the proceeds of specific revenue sources (other than expendable trusts or major capital projects) that are legally restricted to expenditure for specified purposes. GAAP only require the use of special revenue funds when legally mandated. TAXES. Compulsory charges levied by a government to finance services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits, such as special assessments. Neither does the term include charges for services rendered only to those paying such charges (e.g., sewer service charges). TAX LEVY ORDINANCE. An ordinance through which taxes are levied. TAX RATE. The amount of tax stated in terms of a unit of the tax base (e.g., specified amount per $1,000 of assessed valuation of taxable property). TAX RATE LIMIT. The maximum rate at which a government may levy a tax. The limit may apply to taxes raised for a particular purpose or to taxes imposed for all purposes and may apply to a single government or to a class of governments operating in a particular area. Overall tax -rate limits usually restrict levies for all purposes and of all governments, state and local, having jurisdiction in a given area. 433 2023 - 2024 Biennial Budget City of Tukwila, Washington LIST OF ACRONYMS AND ABBREVIATIONS AWC- Association of Washington Cities CBD — Central Business District CCS — Catholic Community Services CDBG — Community Development Block Grant CIP — Capital Improvement Program CMAQ — Congestion Mitigation and air Quality Improvement COLA — Cost of Living Adjustment DUI/DWI — Driving Under the Influence /Driving While Intoxicated DWLS — Driving While License Suspended SKCEDI — Southwest King County Economic Development Initiative EIS — Environmental Impact Statement FEMA — Federal Emergency Management Agency FEMA CERT — Federal Emergency Mgmt. Agency, Community Emergency Response Team FTE — Full Time Equivalent GAAP — Generally Accepted Accounting Principles GASB — Governmental Accounting Standards Board GFOA — Government Finance Officers Association GIS — Geographic Information System HUD — Housing and Urban Development, United States Department of KCHA — King County Housing Authority LID — Local Improvement District MVET — Motor Vehicle Excise Tax NLC — National League of Cities NPDES — National Pollutant Discharge Elimination System PBB — Priority -Based Budgeting PSRC — Puget Sound Regional Council PSRFA — Puget Sound Regional Fire Authority PWTFL — Public Works Trust Fund Loan REET — Real Estate Excise Tax RMG — Research Management Grant ROW — Right Of Way SCA — Suburban Cities Association SEPA — State Environmental Policy Act SSRTA — Seattle Southside Regional Tourism Authority SWKCC — Southwest King County Chamber of Commerce SWM — Surface Water Management TDM — Transportation Demand Management TIB — Tukwila International Boulevard TOD — Transit Oriented Development VAL VUE — Valley View Sewer District WCIA — Washington Cities Insurance Authority WD 111 — Water District #111 WRIA — Water Resource Inventory Area (Watershed Management Project) WSDOT — Washington State Department of Transportation 434