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Ord 2688 - DOCUMENT: 2023-2024 Biennial Budget
Djuz!pg!Uvlxjmb-!Xbtijohupo 31343135!! CJFOOJBM!CVEHFU Bepqufe!Opwfncfs!39-!3133!cz!Psejobodf!Op/!3799 City of Tukwila, Washington To provide superior services Caring The city of opportunity, that support a safe, inviting and Professional the community of choice healthy environment for our Responsive residents, businesses and guests. B!dpnnvojuz!pg!jowjujoh!ofjhicpsippet!boe!wjcsbou!cvtjoftt!ejtusjdut Dvmujwbuf!dpnnvojuz!pxofstijq!pg!tibsfe!tqbdft/ Cvjme!b!cspbe!boe!dpmmbcpsbujwf!bqqspbdi!up!qsfwfoujoh!dsjnf!boe!jodsfbtjoh!uif!tfotf!pg!tbgfuz/ Gpdvt!Djuz!qmboojoh!boe!jowftunfout!po!dsfbujoh!b!dpoofdufe-!ezobnjd!vscbo!fowjsponfou/ Cvjme!boe!nbjoubjo!qvcmjd!jogsbtusvduvsf!uibu!tvqqpsut!b!ifbmuiz!boe!buusbdujwf!cvjmu !!!!!!!!boe!obuvsbm!fowjsponfou/ B!tpmje!gpvoebujpo!gps!bmm!Uvlxjmb!sftjefout Qbsuofs!xjui!pshboj{bujpot!uibu!ifmq!nffu!uif!cbtjd!offet!pg!bmm!sftjefout/ !!Tusjwf!gps!fydfmmfou!fevdbujpo-!wpdbujpobm!tvqqpsut-!boe!qfstpobm!hspxui!pqqpsuvojujft !Fodpvsbhf!nbjoufobodf-!jnqspwfnfout!boe!ejwfstjuz!jo!uif!Djuzt!ipvtjoh!tupdl/ !Xpsl!up!fmjnjobuf!tztufnjd!cbssjfst!boe!qspwjef!frvjubcmf!bddftt!up!pqqpsuvojujft!boe!! !!!!!!!!tfswjdft!bt!pvumjofe!jo!uif!Djuzt!Frvjuz!Qpmjdz/ B!ejwfstf!boe!sfhjpobmmz!dpnqfujujwf!fdpopnz !!Fncsbdf!uif!Djuzt!fdpopnjd!qpufoujbm!boe!tusfohuifo!uif!Djuzt!spmf!bt!b!sfhjpobm!! !!!!!!cvtjoftt!boe!fnqmpznfou!dfoufs/ Tusfohuifo!uif!Djuzt!fohbhfnfou!boe!qbsuofstijq!xjui!uif!cvtjoftt!dpnnvojuz/ Fodpvsbhf!efwfmpqnfou-!nbjoufobodf-!jnqspwfnfout-!boe!ejwfstjuz!jo!uif!Djuzt !!!!!!tupdl!pg!cvtjoftt!tqbdf/ !!Bewbodf!Uvlxjmbt!joufsftut!uispvhi!qbsujdjqbujpo!jo!sfhjpobm!qbsuofstijqt/ !!Dpoujovf!up!efwfmpq!bt!bo!pshboj{bujpo!boe!tvqqpsu!joejwjevbm!hspxui/ Fotvsf!uif!mpoh.ufsn!gjtdbm!tvtubjobcjmjuz!pg!uif!Djuz/ B!qptjujwf!dpnnvojuz!jefoujuz!boe!jnbhf Jnqspwf!uif!Djuzt!bcjmjuz!up!cvjme!usvtu!boe!xpsl!xjui!bmm!nfncfst!pg!uif!Uvlxjmb!dpnnvojuz/ Gbdjmjubuf!dpoofdujpot!bnpoh!Uvlxjmbt!dpnnvojujft/ Qspnpuf!b!qptjujwf!jefoujuz!boe!jnbhf!pg!Uvlxjmb/ CITY OF TUKWILA WASHINGTON ADOPTED BUDGET 20232024 Elected Officials MAYOR:Allan Ekberg COUNCIL:Kathy Hougardy Kate Kruller Thomas McLeod Cynthia Delostrinos Johnson Mohamed Abdi ToshSharp POPULATION:21,798 ASSESSED VALUE:$8.98 Billion This page intentionallyleft blank 2023 – 2024 BIENNIAL BUDGET TABLE OF CONTENTS Page I.MAYOR’S LETTER Mayor’s Letter................................................................................................................................. 1 II.INTRODUCTION GFOA Budget Award...................................................................................................................... 5 Budget Adoption Ordinance............................................................................................................ 7 Reconciliation of 2023-2024 Budget Summary to Ordinance........................................................10 Organization Chart.......................................................................................................................11 City Officials................................................................................................................................. 12 City Boards and Commissions......................................................................................................13 Reader’s Guide............................................................................................................................16 Biennial Budget Process...............................................................................................................18 Budget Calendar...........................................................................................................................20 Fund Definitions............................................................................................................................24 Financial Structure of the City Budget........................................................................................... 25 Financial Plan...............................................................................................................................27 Strategic Goals............................................................................................................................. 28 III.BUDGET SUMMARY General Fiscal Environment ........................................................................................................29 Priority-Based Budgeting .............................................................................................................30 Performance Measures ...............................................................................................................34 Governmental Funds - Overview..................................................................................................46 6-Year Financial Plan...................................................................................................................46 General Fund Maintenance and Operations Detail.......................................................................50 Debt Service Summary.................................................................................................................51 General Fund Revenue, Expenditures and Fund Balance............................................................52 General Fund Major Revenue Sources ........................................................................................53 General Fund Major Expenditures................................................................................................60 General Fund Expenditures by Department Summary..................................................................62 General Fund Expenditures by TypeSummary............................................................................64 General Fund Programsby Tier................................................................................................... 65 IV.GENERAL FUND DEPARTMENTS – Legislative, Executive,Judicial City Council..................................................................................................................................71 Mayor’s Office… ...........................................................................................................................76 Municipal Court............................................................................................................................92 iii V.GENERAL FUND DEPARTMENTS – Programs and Services Parks and Recreation..................................................................................................................104 Community Development............................................................................................................144 Police Department.......................................................................................................................170 Fire Department...........................................................................................................................204 Public Works Department............................................................................................................216 VI.GENERAL FUND DEPARTMENTS – Support Services Administrative ServicesResources..............................................................................................240 Finance……….............................................................................................................................266 Non-Department Expenses(Dept. 20). ........................................................................................276 Contingency Fund……….............................................................................................................278 VII.SPECIAL REVENUE AND CONTINGENCY FUNDS Lodging Tax…. ............................................................................................................................280 Drug Seizure… ............................................................................................................................284 VIII.DEBT SERVICE VariousDebt Service...................................................................................................................288 General Obligation Bond Debt Service Chart...............................................................................294 Schedule of Prior, Existing, and Future Anticipated Long-Term Debt Service..............................295 IX.CAPITAL PROJECTS Residential Street........................................................................................................................298 Arterial Street..............................................................................................................................302 Land Acquisition Rec & Park Development..................................................................................308 Urban Renewal............................................................................................................................314 General Government Improvement..............................................................................................316 Fire Improvement........................................................................................................................318 Public Safety Plan.......................................................................................................................320 City Facilities...............................................................................................................................324 X.ENTERPRISE FUNDS Water………… ............................................................................................................................330 Sewer……….… ...........................................................................................................................342 Golf Course.................................................................................................................................354 Surface Water..............................................................................................................................366 XI.INTERNAL SERVICE FUNDS Equipment Rental & Replacement...............................................................................................384 Self-Insured Healthcare Plan.......................................................................................................394 LEOFF I Retiree Self-Insured Healthcare Plan............................................................................398 Firemen’s Pension.......................................................................................................................400 iv XII.CAPITAL IMPROVEMENT PROGRAM Mayor’s Transmittal Letter………… .............................................................................................404 Financial Planning Model and Capital Improvement Program Overview……….… .......................406 Capital Improvement Project Summaries.....................................................................................409 6-Year Financial Plan..................................................................................................................416 General Fund Departmental Expenditures – Attachment B…………............................................419 Operating Transfers – Debt Service……….… .............................................................................424 Capital Improvement Program Summary – Attachment C ............................................................426 Water Fund Summary – Attachment D........................................................................................430 Sewer Fund Summary – Attachment E………… ..........................................................................433 Surface Water Fund Summary – Attachment F……….… ............................................................436 Golf Fund Summary – Attachment G ...........................................................................................438 XIII.APPENDICES Financial Policies.........................................................................................................................440 DebtPolicy..................................................................................................................................447 Classification of Expenditures by Object......................................................................................457 Staffing Levels.............................................................................................................................459 Position Changes for 2023-2024 .................................................................................................461 2023 Position Salary Schedule....................................................................................................463 Fund Types.................................................................................................................................466 Relationship Between Functional Units and Funds......................................................................468 City Statistics...............................................................................................................................469 Major Employers in Tukwila.........................................................................................................470 Principal Property Taxpayers.......................................................................................................471 Programs by Tier.........................................................................................................................472 Glossary of Terms.......................................................................................................................476 List of Acronyms and Abbreviations.............................................................................................481 v City of Tukwila Allan Ekberg, Mayor 7311!Tpvuidfoufs!Cpvmfwbse!!Uvlxjmb-!Xbtijohupo! Ufm!317.544.2911!!xxx/uvlxjmbxb/hpw! 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 produof the collaborative process we undertook to balance the 2023/2024 budget. This letter offers highlights of the adopted budget,and I would like to thank the Council and the Community for all of thehard work that resulted in the final adopted budget. 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 2021/2022mbiennium we operated with less revenue, less services,and fewer staff than the previous 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 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 recapturedstate 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 rocess, 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 byCOVID 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 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 1 20232024Biennial BudgetCity of Tukwila, Washington to help households who are impacted, such as a parent unable to work because of a COVID outbreak at their Working in challenging and constantly shifting conditions over these past few years, these individuals continue to keep 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 trendsconsistently 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 certain revenues as state laws have changed. For example, streamlined sales tax fundamentally decimated the 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. Future of Fire and EMS Servicescommittee 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 Before proposing the budget to the City Council,City staff sought 2023/2024 biennial budget. This was done this in multiple ways. We presented an online tool called Balancing Act, which 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 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 2 20232024Biennial BudgetCity of Tukwila, Washington 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 ProgramsThe City will maintain these programs and this budget includes an investment in our parks system of $1.2 millionto enhance the user experience in critical park assets around the City. Police and Public SafetyThis 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 thanwe had in the previous biennium. Fire and Emergency Medical ServicesThese services will be enhanced with the contract to the PSRFA that began on January 1, 2023 and will include a higher level of service. The cost of the contract about the same as the2022 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 EngagementThis work is maintained in this budget with no reductions to the way we communicate and engage with the Tukwila community. Infrastructure MaintenanceOver the next two years, this budget fully funds our existing identified nd Neighborhood Traffic Calming Program, constructs a new bridge at 42into Allentown and continues to maintain and improve our utility infrastructure. The City has had a robust response to supporting low-income Human Services & Rental Assistance 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 final adopted 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, we have labeled thisHad we simply lined up projected revenues against expenses for the new biennium matchedup. Without doing anything, there would have beenshortfalls 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. The final proposedbudget 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, the - 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 theprevious biennium budget than can help us cover approximately half of the overall shortfall. NEW REVENUE: The adopted budget includesa modest Business & Occupation (B&O) tax, keeping the rates competitive with our neighboring cities, the majority of which also have a B&O. It willstart 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 3 20232024Biennial BudgetCity of Tukwila, Washington health of the city.During the budget process we incorporated suggestions from the business community to refine the B&O and include stakeholder participation and input. BUDGET REDUCTIONS: Through attrition and vacancies, this budget holdspositions open to reduce the budget by more than $1 million in both 2023 and 2024. I am confident that our adoptedbudget 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. 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 accomplishedto adopt a final budget. I appreciate the opportunity to serve as Mayor of this great city. Sincerely, Allan Ekberg Mayor 4 2023 - 2024 Biennial BudgetCity of Tukwila, Washington 55 2023 - 2024 Biennial BudgetCity 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. 66 2023 - 2024 Biennial BudgetCity of Tukwila, Washington 77 2023 - 2024 Biennial BudgetCity of Tukwila, Washington 88 2023 - 2024 Biennial BudgetCity of Tukwila, Washington 99 2023 - 2024 Biennial BudgetCity of Tukwila, Washington RECONCILIATION OF 2023-2024BUDGET SUMMARY TO ORDINANCE 2023 Beginning 20232024Total REVENUES Fund BalanceRevenues RevenuesRevenues $ 19,085,142$ 71,839,634$ 75,560,256$166,485,032 000General 2,048,201726,000756,0003,530,201 101Hotel/Motel 847,9035,352,8003,125,8009,326,503 103City Street 6,570,8794,873,80019,304,80030,749,479 104Arterial Street 7,042,14820,00020,0007,082,148 105Contingency 435,515115,500115,500666,515 109Drug Seizure Fund -6,179,0705,636,33411,815,404 2XXLTGO Debt Service Funds 213UTGO Bonds314,8184,487,1754,813,1759,615,168 206758,9583,0003,000764,958 LID Guaranty 233586,678525,000504,0001,615,678 2013 LID 3,751,186487,250454,0004,692,436 Land Acquisition, Recreation & Park Dev. 301 1,183,8001,350,000-2,533,800 302Facility Replacement 303444,1281,901,000-2,345,128 General Government Improvements -300,000300,000600,000 304Fire Improvements 538,5571,100,0001,100,0002,738,557 305Public Safety Plan 2,274,3242,141,0001,841,0006,256,324 306City Facilities 4,690,5627,728,0009,737,00022,155,562 401Water 11,742,02710,882,30011,409,91534,034,242 402Sewer 1,505,0432,294,5002,294,5006,094,043 411Foster Golf Course 5,944,36911,367,50011,081,37528,393,244 412Surface Water 4,322,7602,237,9911,384,7887,945,539 501Equipment Rental 764,1716,204,3426,204,34213,172,855 502Insurance Fund 258,737350,500350,500959,737 503Insurance - LEOFF 1 Fund 1,543,37075,50075,5001,694,370 611Firemen's Pension Total$ 76,653,277$142,541,862$156,071,785$375,266,924 202320242024 Ending Total EXPENDITURES ExpendituresExpendituresFund BalanceExpenditures $ 75,756,268$ 77,992,440$ 12,736,324$166,485,032 000General 938,890944,6681,646,6433,530,201 101Hotel/Motel 5,912,0003,145,000269,5039,326,503 103City Street 6,149,66219,209,4515,390,36630,749,479 104Arterial Street --7,082,1487,082,148 105Contingency 266,008279,297121,211666,515 109Drug Seizure Fund 6,179,0705,636,334-11,815,404 2XXLTGO Debt Service Funds 213UTGO Bonds4,485,9754,811,975317,2189,615,168 206--764,958764,958 LID Guaranty 233525,000504,000586,6781,615,678 2013 LID 931,2501,179,0002,582,1864,692,436 Land Acquisition, Recreation & Park Dev. 301 300,000200,0002,033,8002,533,800 302Facility Replacement 3032,345,128--2,345,128 General Government Improvements 300,000 304Fire Improvements 300,000 - 600,000 1,319,0191,317,8492,738,557 305Public Safety Plan 101,689 2,700,0003,000,0006,256,324 306City Facilities 556,324 9,191,3629,852,5993,111,60122,155,562 401Water 12,549,00013,570,8557,914,38834,034,242 402Sewer 2,312,8712,441,0241,340,1486,094,043 411Foster Golf Course 12,409,42411,792,1104,191,71128,393,244 412Surface Water 3,210,8443,076,2191,658,4767,945,539 501Equipment Rental 6,060,8616,506,05413,172,855 502Insurance Fund 605,940 460,558 503Insurance - LEOFF 1 Fund 444,4385 4,741 959,737 1,570,3701,694,370 611Firemen's Pension 6 2,000 62,000 Total$ 154,349,069$ 166,281,432$ 54,636,423$375,266,924 1010 2023 - 2024 Biennial BudgetCity of Tukwila, Washington City of Tukwila, Washington 2023-2024Organization Chart 1111 2023 - 2024 Biennial BudgetCity of Tukwila, Washington CITY OFFICIALS 2022CITY COUNCIL Council PresidentThomas McLeod CouncilmemberTosh Sharp CouncilmemberKathy Hougardy CouncilmemberMohamed Abdi CouncilmemberKate Kruller Councilmember CouncilmemberCynthia Delostrinos Johnson MUNICIPAL COURT JudgeKimberly Walden Court AdministratorTrish Kinlow CITY ADMINISTRATION MayorAllan Ekberg City AdministratorDavid Cline Deputy City AdministratorRachel Bianchi City AttorneyKari Sand Finance DirectorVicky Carlsen Community Development DirectorNora Gierloff Parks & Recreation DirectorPete Mayer Public Works DirectorHari Ponnekanti Fire ChiefMatthew Morris Police ChiefEric Drever Deputy Administrative Service Director/CPOTCCroone Deputy Administrative Service Director/CIOJoel Bush City Clerk 2023-2024ADOPTED BUDGET PREPARED BY: FINANCE DEPARTMENT PERSONNEL Finance DirectorVicky Carlsen Deputy DirectorTony Cullerton Fiscal ManagerAaron Williams Senior Fiscal CoordinatorSherry Wright Fiscal CoordinatorRichard Takechi Fiscal CoordinatorTerrina Marchant Fiscal CoordinatorMindy Roberts Payroll SpecialistKaren Fricke Fiscal SpecialistDiane Jaber Fiscal SpecialistCindy Wilkins Fiscal SpecialistJoanna Fortenberry Fiscal TechnicianDalene Qualls ARPA AnalystJulie Hatley 1212 2023 - 2024 Biennial BudgetCity of Tukwila, Washington CITY BOARDS AND COMMISSIONS ARTS COMMISSION Sheila CoppolaCynthia ChesakShawn Belyea Pinky EstellKai CurryThanipa Suwanchote City Staff: Interim Director, Parks & Recreation CIVIL SERVICE COMMISSION TomMorrisKathleen WilsonRon Johnston City Staff: Administrative ServicesDeputy Director/Chief People Officer COMMUNITY ORIENTED POLICADVISORY BOARD Jay StarkKatrina DohnRoger Arnold John LindsayJan BolerjackCharlee Sebring City Staff: Police Chief EQUITY AND SOCIAL JUSTICE COMMISSION Kathy HougardyKraig BoydWill Ragin Perri DollJonathan JosephAaron Draganov Eileen EnglishJoe DuffieGabriela Quintana City Staff: Deputy City Administrator HUMAN SERVICES ADVISORY BOARD Terra StraightEileen EnglishJonathan Joseph Jan BolerjackSharon Myklebust City Staff: Deputy City Administrator 1313 2023 - 2024 Biennial BudgetCity of Tukwila, Washington LIBRARY ADVISORY BOARD Scott Kruize Geraldine VenturaCynthia Chesak Steve MillerMarie ParrishVerna Seal City Staff: InterimParks & Recreation Director LODGING TAX ADVISORY COMMITTEE Miesa BerryBen OliverTom McLeod Jim DavisJean Thompson City Staff: PARK COMMISSION Sean Albert Earnest YoungScott Kruize Natalie SuumTeo HunterKathleen Gantz City Staff: Interim Parks & Recreation Director PLANNING COMMISSION Louise Strander Dennis MartinezSharon Mann Karen SimmonsApneet Sidhu Alexandria Teague City Staff: Director, Community Development 1414 2023 - 2024 Biennial BudgetCity of Tukwila, Washington CITY OF TUKWILA AT A GLANCE Tukwilameans place where the hazelnuts growin the Lushootseed dialect of the People of the Inside (the Duwamish people), who have inhabited the area for centuries. Incorporated June 23,1908 Government Tukwila is a non-charter, optionalcode city operating under a Mayor-Council form of government, which includesa full-time Mayor, elected at large, seven-member City Council and a City Administrator. All elected-official terms are for a period of four years County King County 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 9.6square miles Population 21,798 Languages 39.2% of Tukwila residents are foreign born and 46.2% speak languagesother than English at home. Households Tukwila has 7,755households,a median household income of $71,688(2021dollars), and 12.4% of persons live in poverty. Business Tukwila has more than 2,000 businesses,which School Districts comprise over 40,000 jobs. Businesses cover Tukwila School District, Highline School District, multiple sectors with concentrationsin retail, and Renton School District.manufacturing,services, and distribution and specialties in entertainment and aerospace. 1515 2023 - 2024 Biennial BudgetCity of Tukwila, Washington 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. A Policy Document 1. are under development (usually stated as goals to be accomplished) that may change how the City operates in the futur 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. A Communications Device 2. City Council has identified for the next two years, as well as information about the day-to-day activities the City performs. T The financial and department information included in the detailed budget section of this document provides additional information about the major priorities, as well asa considerable amount of detail as -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. A Financial Plan 3.: 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 thiscase, 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. 1616 2023 - 2024 Biennial BudgetCity of Tukwila, Washington beginning of this document. The City uses a fund structure as the primary method of accounting for financial 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 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. 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-termdebt 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 -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 summarizedin 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. An Operations Guide 4.gh 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 bystaff 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 monthly budget to actualreports in addition to the quarterly financial status reports which are designed Finance Department also prepares the AnnualComprehensiveFinancial Report (ACFR) each year. 1717 2023 - 2024 Biennial BudgetCity of Tukwila, Washington BIENNIAL 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. d 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 long-termdirection 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. 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 budgetcycle. The Council considers the proposed changes and may adopt policy changes, if necessary. City staff thenprepares 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 andupdated 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 1 st 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. 1818 2023 - 2024 Biennial BudgetCity 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- et 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 -biennium e 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 1and is to be completed by the end of the first year of the budget. st 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. 1919 2023 - 2024 Biennial BudgetCity of Tukwila, Washington 2023-2024 Budget Calendar JanFebMarAprMayJunJulAugSepOctNovDec 2022 Council discussion of budget process and calendar review. Council Budget Workshop - Structure of City funds, financial polices & bond rating. Budget module in new ERP system configured & tested. Council Budget Workshop - Review of City revenues and revenue sources. Program list refined and programs rescored as needed. Public outreach to gather budget feedback at community events. Department heads prepare budget estimates. Council Budget Workshop - Overview of capital projects. City Council direction on contracting with Puget Sound Regional Fire Authority. City Council Town Hall. Finance Department & Administration review departmental budgets; community feedback evaluated. Contract negotiations with Puget Sound Regional Fire Authority completed. Labor Town Hall. Mayor presents draft budget to Council. Council Committee review of preliminary budget components. City Council work sessions to review proposed budget. Public hearing held. Property tax levy set by ordinance. Budget and CIP adopted by ordinance and resolution. 2020 2023 - 2024 Biennial BudgetCity of Tukwila, Washington 2023 Final budget published and distributed. Instruction packet for mid-biennial review and modification distributed to Departments. Departments review budgets and prepare budget modifications. Department Directors return budget modification requests to Finance. Departments review budget modifications with the Mayor and City Administrator. Budget modifications adjusted based on Mayor's recommendations. Department budget modification requests are reviewed by Council Committees. Notice of public budget hearing #1 on proposed budget modification is published. Proposed budget modification is filed with the City Clerk, distributed to City Council and made available to the public. Public budget hearing #1. Notice of public budget hearing #2 is published. Public budget hearing #2 is held and property tax levy is set by ordinance. City Council considers amendments. CIP Amendment and Mid-biennial budget modification are adopted by ordinance. 2024 City Council and Administration work on City priorities for next biennium. Mid-year Budget Amendment is adopted by ordinance if necessary. Year-end Budget Amendment is adopted by ordinance, if necessary. 2121 2023 - 2024 Biennial BudgetCity 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 accounting system at a very detailedline-itemlevel. 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 City Council. Thispublic 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. 2222 2023 - 2024 Biennial BudgetCity 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 The CIP includes both long-range strategy and a specific six-year plan of projects. The CIP is maintained and reports are publishedseparately 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 detai 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 line,or total, total for a department or a fund. These changes, mainly transfers from one line-item to 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 Councilapproval 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 budget, as adopted biennially by the City Council, constitutes the legal authority for expenditures. The ot legally exceed appropriations at that level of detail. 2323 2023 - 2024 Biennial BudgetCity of Tukwila, Washington FUND DEFINITIONS 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 dif The City of Tukwila budget is organized in a hierarchy of levels, each of which is defined below: Fund 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. Department A department designates a major function of City operations, e.g., Public Works or Parks and Recreation. Program 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 Object The appropriation unit (object of expenditureor 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. 2424 2023 - 2024 Biennial BudgetCity 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 dedicatedto 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 A1 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 eightactive capital project funds: Residential Streets, Bridges & Arterial Streets, Land Acquisition, Urban Renewal, General Government Improvements, Fire Improvements, Public Safety Plan Fundand 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 activitiesfor active and. 2525 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Fiduciary Funds Fiduciary, or Trust Funds, are used to account for assets held by the City in a trustee trust, private-purpose trust, and agency fund Fund and is budgeted on the accrual basis of accounting where revenues are recognized when earned and expenses are recorded when incurred. 2626 2023 - 2024 Biennial BudgetCity of Tukwila, Washington FINANCIAL PLAN Introduction The National Advisory Council on State and Local Budgeting (NACSLB) endorses the forecasting of this model. Thissection 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. 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. Projectsaffecting 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- 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 2727 2023 - 2024 Biennial BudgetCity 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. STRATEGIC GOALS AND STRATEGIES The Strategic Plan for the City, most recently updated in 2018, guides the City of Tukwila actions and investments for the next several years. It is grounded in an ambitious view of the future and identifies the City’s role in making Tukwila the city of opportunity, the community of choice. The Strategic Goals and Strategies do not themselves map out the path forward for the community. Rather, it provides direction and structure for ongoing conversations about what the City and its partners should do tobetter the community. Guided by this vision, in each year’s budgeting and planning cycle, City leaders, City staff, and the community as a whole focuses on developing the priorities for the upcoming budget that aligns with these goals and strategies. With the implementation of Priority-Based Budgeting (PBB) ongoing dialogue with the community has become part of the budget planning process. Community outreach takes on several forms including open houses, online surveys, social media, printed materials, and workshops. Input received from community outreach efforts is incorporated into the planning process. Early in the budget cycle, a workshop is typically held to identify goals and priorities for the upcoming biennium. Given the COVID-19 health emergency that began in early 2020, the planning process for the 2021-2022 and 2023-2024 biennial budget processes were different. The effects of the pandemic reduced revenue projections between 10% and 15%. It was also estimated that the effects of the pandemic would linger well into the upcoming biennium. Because revenue is significantly lower than the previous biennium, the development of goals and priorities had to be different. All departments participated in the process to reduce budgets. Programs werereviewed and lower tier programs were either reduced or eliminated. Essential services were identified and funded first. Parks, street maintenance, and human services were give additional funding as these programs have been impacted the most due to the pandemic. As part of the planning process, service level reductions that occurred in the 2021 – 2022 budget were prioritized early in 2022. As revenues begin to exceed the adopted budget, services will be restored as determined by the priority level identified through this exercise. Looking to the future and the end of the pandemic, the budget planning process will be adjusted to reflect whatever the new normal may be. 28 2023 - 2024 Biennial BudgetCity of Tukwila, Washington BUDGET SUMMARY This section summarizes the 2023-2024 by a discussion of the budget development process,sed 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 periodin response to long-term fiscal and social-economic conditions. Accordingly, this document responds to both current conditions and those anticipated in thefuture. economic down periods in the cycles have historicallybeen less severe for Tukwila than for other municipalities in the region due to the relatively stable natuThe previous biennium saw revenues begin to rebound 2021 after shutdowns in 2020 due to the pandemic. However, revenues have not returned to pre pandemic levelsand that results in City services remaining below pre pandemic levels.Whilesales tax dropped considerably in 2020,it rebounded with a 17.8% increase in 2021and a projected 4.9% in 2022. Sales tax continues to rebound with modest increases budgeted of 4.2% and 1.2% respectively in the 2023- 2024 biennium. This has allowed theCity to slowly add back some 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, taxrevenues rebounded with a 20.4% increase in 2021, and an estimated 4.5% increased in2022. Moving forward, theCity has budgeted tax increases of 7.5% and 7.2% in 2023 and 2024 respectively. BUDGET DEVELOPMENT Even though COVIDis no longer impacting the City like it was two years ago, budget challengesremain. 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. 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 Actwhich allowedresidents and other interested parties the Online survey createdto get feedback on services that residents valued most. 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-basedbudgeting process, helped shape the creation of the 2023-2024 biennial budget. 2929 2023 - 2024 Biennial BudgetCity of Tukwila, Washington orone that is intended to help Tukwila reach 2025has 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. balancedon the following three-approach: 1.Use of one-time funds, or fund balances above reserve requirements, from the prior biennium 2.Newrevenueincluding a proposal for a new Business and Occupation (B&O) tax, estimated to return Police staffing to pre-pandemic levels 3.Budget reductionsthrough attrition and vacancies, saving almost $1 million annually PRIORITY BASED BUDGETING -driven budgeting process that will show how resources are allocated to the programs and services that provide the greatest value to our residents. n 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. 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 entiredepartments. 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 highestvalue. 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 aboutservices. 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 aservice. Provide transparency of community priorities: When budget decisions are based on a well- 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 communitypriorities. Demand accountability for results: Traditional budgets focus on accountability for staying within spending limits. Beyond this, priority-based budgeting demands accountability for results allocation. Evaluating programs based on their influence in achieving the Strategic Goals: incorporates mandates, reliance on the City to provide the program, cost recovery, portion of 3030 2023 - 2024 Biennial BudgetCity of Tukwila, Washington the communityserved,andchangeindemand.Programswerealsoscoredbasedonability toachieve community and/or good governance results. All department scores were reviewed by peer review teams as part of a quality control process. PRIORITY BASED BUDGETING PROCESS Program Inventory : The first step of the PBB process wasto establish a program inventory that encompassedall 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- municipal organization. Although this was achieved during the 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 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 onfive basic program attributes (BPAs), using a scale of 0-4: The BPAsinclude: Level of programmandate Reliance on the City to provide theprogram Cost recovery of theprogram Portion of the community served by theprogram Change in the demand for theprogram Strategic Plan Goals : Plan goals (in the case of community programs), or five governance goals (in the case of governance result was graded on a 0-4 scale. CommunityProgram Strategic Plan goals : 1.A community of inviting neighborhoods and vibrant businessdistricts. 2.A solid foundation for all Tukwilaresidents. 3.A diverse and regionally competitiveeconomy. 4.A positive community identity andimage. Governance Program Strategic Plan goals: 1.Ensure City facilities are safe, efficient, and inviting to thepublic. 2.Continue to innovate and develop as an organization and support individualgrowth. 3.interests through participation in regionalpartnerships. 4.efforts. 5.Ensure the long-term fiscal sustainability of theCity. 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 3131 2023 - 2024 Biennial BudgetCity of Tukwila, Washington 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 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 conn 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. The following graph repon the the longer bars representing a higher budgeted amount in that tier. strategic goals, followed by the other tiers. Tier 4 programs are also important, and may reflect strongly heldcommunity 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 whichis mandated at both the federal and statelevel. 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 associatedwith the Fire Department. With the Fire Department transitioning to a contract for services, it was not possible to accurately determine a program budget. 3232 2023 - 2024 Biennial BudgetCity of Tukwila, Washington aligned with the programs and services that have been identified as most critical. Across all program types, the City is currently providing the greatest level of resources to tier 1 and tier 2 programs, with $37.9 million and $39.4 million allocated to tier 1 and tier 2 programs in 2023 and 2024 respectively. Analyzing the data from a different perspective, the charts below show how programs are allocated by tier at a department level. 3333 2023 - 2024 Biennial BudgetCity of Tukwila, Washington 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 recento Priority Based Budgeting (PBB). Because the City is still in this transition phase, the performance measures measures over time in subsequent budgets. Additionally, since 2023is 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 plans and benchmarks with other communities. The perfor strategic plan goals and providevisibility into how the goals are being accomplished. By measuring our 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 logicalconnection 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 departmentsectionincludes a performance measures chart of City inputs, outputs, and outcomes. These measures are tied to the FINANCIAL SUMMARY The 2023-2024budgetis balanced and meets the Council adopted goals for Contingency and Ending Fund Balance. The budgetreflects a City-wide net revenue decrease of $5.0million in 2023 over 2022 projectedand $13.5million increase in 2024, for a net increase of $8.5 million over the biennium. No drawdown of the General Fund or the Contingency Fund is expected in the biennium, the result of an emphasis on maintaining structural balance for continued financial stability and sustainability. Each fund has been grouped according to their function within the City. The Contingency Fund is displayed with the General Fund as its sole source of funding is the General Fund (except forinvestment earnings),and it contains no external restrictions. As a side note, for purposes of financial reporting the General Fund and Contingency Fund are combined in the Annual Comprehensive Financial Report 3434 2023 - 2024 Biennial BudgetCity of Tukwila, Washington (ACFR) as well. The Local Improvement District (LID) fund and associated guaranty fund are shown separately from the general obligation debt; the LID debt is secured by the property assessed in the district and is not considered a direct obligation of the City. The estimated beginning fund balances, revenues, expenditures and ending fund balances for each of the funds and fund groups is shown below for both 2023and 2024. The governmental funds included in the Financial Planning Model Attachment A are identified with an asterisk. They exclude the Special Revenue funds which are self-supporting,and the allowable activities are very specific and restricted. There were no changes made from the proposed budget to the final budget. 3535 2023 - 2024 Biennial BudgetCity of Tukwila, Washington 2023 BUDGET SUMMARY - ALL FUNDS 20232023 2023 20232023 Change in FundBeginningEnding ResourcesExpenditures Fund Balance Fund BalanceFund Balance Fund 000 - General$ 19,085,142$ 71,839,634$ 75,756,268$ 15,168,508 $ (3,916,634) Fund 105 - Contingency7,042,14820,000-20,0007,062,148 Total General & Contingency26,127,29071,859,63475,756,268(3,896,634)22,230,656 Fund 101 - Hotel/Motel Tax2,048,201726,000938,890(212,890)1,835,311 Fund 109 - Drug Seizure435,515115,500266,008(150,508)285,008 (363,397) Total Special Revenue Funds2,483,716841,5001,204,8972,120,319 Funds 2**-LTGO Debt Service Funds-6,179,0706,179,070-- Fund 213 - UTGO Bonds314,8184,487,1754,485,9751,200316,018 Local Imp. Dist. #33, Guaranty Funds1,345,636528,000525,0003,0001,348,636 Total Debt Service Funds1,660,45411,194,24511,190,0454,2001,664,654 Fund 103 - Residential Streets847,9035,352,8005,912,000(559,200)288,703 Fund 104 - Bridges & Arterial Streets6,570,8794,873,8006,149,6625,295,017 (1,275,862) Fund 301 - Land Acq, Rec, Park Develop3,751,186487,250931,250(444,000)3,307,186 Fund 302 - Facility Replacement1,183,8001,350,000300,0002,233,800 1,050,000 Fund 303 - General Government Imp444,1281,901,0002,345,128(444,128)- Fund 304 - Fire Improvements-300,000300,000- - Fund 305 - Public Safety Plan538,5571,100,0001,319,019(219,019)319,538 Fund 306 - City Facilities2,274,3242,141,0002,700,000(559,000)1,715,324 (2,451,209) Total Capital Projects Funds15,610,77617,505,85019,957,05913,159,568 Fund 401 - Water4,690,5627,728,0009,191,362(1,463,362)3,227,200 Fund 402 - Sewer11,742,02710,882,30012,549,000(1,666,700)10,075,327 Fund 411 - Foster Golf Course1,505,0432,294,5002,312,871(18,371)1,486,672 Fund 412 - Surface Water5,944,36911,367,50012,409,4244,902,446 (1,041,924) (4,190,357) Total Enterprise Funds23,882,00132,272,30036,462,65719,691,645 Fund 501 - Equip Rental & Replacement4,322,7602,237,9913,210,8443,349,907 (972,853) Fund 502 - Self-Insured Healthcare Plan764,1716,204,3426,060,861907,652 143,481 Fund 503 - LEOFF I Self-Ins Health Plan258,737350,500444,438164,799 (93,938) Total Internal Service Funds5,345,6688,792,8339,716,1434,422,358 (923,310) Fund 611 - Firemen's Pension1,543,3701,556,870 7 5,5006 2,0001 3,500 TOTAL BUDGET $(11,807,207) $ 76,653,277$ 142,541,862$ 154,349,069$ 64,846,070 ** Included in Financial Planning Model, Attachment A$ 33,674,900 3636 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Budgeted Revenues by Fund 2023 Budgeted Expenditures by Fund 2023 3737 2023 - 2024 Biennial BudgetCity of Tukwila, Washington 2024 BUDGET SUMMARY - ALL FUNDS 2024 2024 2024 20242024 Ending Change in Beginning ResourcesExpenditures Fund Fund Fund Balance Fund Balance Balance Fund 000 - General$ 15,168,508$ 75,560,256$ 77,992,440$12,736,324 $ (2,432,184) Fund 105 - Contingency7,062,14820,000-20,0007,082,148 Total General & Contingency22,230,65675,580,25677,992,440(2,412,184)19,818,472 Fund 101 - Hotel/Motel Tax1,835,311756,000944,668(188,668)1,646,643 Fund 109 - Drug Seizure285,008115,500279,297121,211 (163,797) Total Special Revenue Funds2,120,319871,5001,223,9651,767,854 (352,465) Funds 2**-LTGO Debt Service Funds-5,636,3345,636,334-- Fund 213 - UTGO Bonds316,0184,813,1754,811,9751,200317,218 Local Imp. Dist. #33, Guaranty Funds1,348,636507,000504,0001,351,636 3,000 Total Debt Service Funds1,664,65410,956,50910,952,3091,668,854 4,200 Fund 103 - Residential Streets288,7033,125,8003,145,000(19,200)269,503 Fund 104 - Bridges & Arterial Streets5,295,01719,304,80019,209,45195,3495,390,366 Fund 301 - Land Acq, Rec, Park Develop3,307,186454,0001,179,0002,582,186 (725,000) Fund 302 - Facility Replacement2,233,800-200,0002,033,800 (200,000) Fund 303 - General Government Imp----- Fund 304 - Fire Improvements-300,000300,000-- Fund 305 - Public Safety Plan319,5381,100,0001,317,849101,689 (217,849) Fund 306 - City Facilities1,715,3241,841,0003,000,000556,324 (1,159,000) Total Capital Projects Funds13,159,56826,125,60028,351,300(2,225,700)10,933,868 Fund 401 - Water3,227,2009,737,0009,852,599(115,599)3,111,601 Fund 402 - Sewer10,075,32711,409,91513,570,8557,914,388 (2,160,940) Fund 411 - Foster Golf Course1,486,6722,294,5002,441,0241,340,148 (146,524) Fund 412 - Surface Water4,902,44611,081,37511,792,110(710,735)4,191,711 Total Enterprise Funds19,691,64534,522,79037,656,588(3,133,798)16,557,847 Fund 501 - Equip Rental & Replacement3,349,9071,384,7883,076,2191,658,476 (1,691,431) Fund 502 - Self-Insured Healthcare Plan907,6526,204,3426,506,054605,940 (301,712) Fund 503 - LEOFF I Self-Ins Health Plan164,799350,500460,55854,741 (110,058) Total Internal Service Funds4,422,3587,939,63010,042,8312,319,157 (2,103,201) Fund 611 - Firemen's Pension1,556,8701,570,370 75,500 62,000 13,500 TOTAL BUDGET $ (10,209,647) $ 64,846,070$ 156,071,785$ 166,281,432$ 54,636,423 ** Included in Financial Planning Model, Attachment A$ 30,196,016 3838 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Budgeted Revenues by Fund 2024 Budgeted Expenses by Fund 2024 3939 2023 - 2024 Biennial BudgetCity of Tukwila, Washington REVENUE ALL FUNDS The total revenue and transfers budgeted is $142.5million for 2023and $156.1million for 2024. This is an $8.8 million (5.8%)decreasein 2023over the 2022budgeted revenue. Thedecrease 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 assetsrelated to the public safety plan.Total revenues are anticipated to increase in 2024 by 9.5% from the 2023budget. Revenue projections for ongoing sources are conservative estimates based on local economic factors as second largest revenue source, down from the top spot in 2019 due to the pandemic. Sales and use tax revenue is projected to increaseto $20.4million in 2023which represents an increaseover2022budget 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 iscurrentlythe 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 $22.3million in 2023, an increase of 1.6% over 2022budget. The budget shows property tax revenue of $23.1million in 2024, an increase of 3.4%due to anticipatednew 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 $5.6million in 2023, up 21.4% from 2022. Hotel/Motel taxwas budgeted conservatively in 2022 due touncertainty surrounding the pandemic, however a60%increaseis anticipated in 2023due to a strong tourism year in Tukwila in 2022. In order to continue to provide the same high-level of services in the next biennium and in the out years, it will be necessary for the City to implement a new revenue stream. Beginning in January 2024, the City is proposing to implement a modest business & occupation tax. In addition to maintaining the current level of service, this new revenue source will allow the City to unfreeze frozen commissioned officer police positions within the Police Department. The City also receives revenue from other sources to pay for providing general government services. These revenue sources include other taxes (admissions, excise), fees and charges, interest earnings, and grants. 4040 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Revenue - All Funds ActualBudget Percent Changes Projected Revenues2020202120222022202320242022-232023-24 Property Taxes$ 19,994,393$ 21,189,748$ 21,646,247$21,979,000$ 22,332,975$23,100,975 1.6%3.4% Retail Sales Tax16,435,51019,345,23320,293,00019,550,00020,378,00020,625,000 4.2%1.2% Criminal Justice Sales Tax600,524715,729754,582650,000800,000 19.2%3.2% 775,000 Parking/Admissions Tax407,8771,027,8341,486,4411,150,0001,450,0001,475,000 26.1%1.7% Business & Occupation Taxes-- - - -- -3,000,000 Utility Taxes4,352,3864,739,4795,442,6184,520,0005,570,0005,630,000 23.2%1.1% Interfund Utility Tax2,153,5732,322,4202,327,1282,447,7002,634,9802,784,300 7.7%5.7% Gambling, Excise Taxes3,325,7397,403,6187,201,8064,794,0005,818,7005,818,700 21.4%0.0% Hotel/Motel Tax292,358540,329700,000450,000750,000 60.0%4.2% 720,000 Total Taxes47,562,35957,284,38959,851,82255,540,70059,679,65563,983,975 7.5%7.2% Business Licenses 4,356,2173,204,9153,121,1063,320,0003,230,0003,230,000-2.7%0.0% Rental Housing permits -21.2%9.8% 5 0,4835 5,4954 7,962 52,000 41,000 45,000 Building Permits 1,960,9991,717,0811,942,4522,388,1001,739,6601,813,743-27.2%4.3% Franchise fees 370,513364,171422,000350,000958,000 66.6%64.3% 583,000 Total Licenses & Permits6,738,2125,341,6625,533,5206,110,1005,593,6606,046,743 -8.5%8.1% Sales Tax Mitigation439,6361,323,895792,000792,000508,376-19.8%-20.0% 635,470 Seattle City Light franchise fee2,299,9402,280,2772,496,5712,350,0002,300,0002,300,000 -2.1%0.0% Other State shared revenues982,9391,088,8491,014,664938,500998,100 5.8%0.5% 993,100 Federal and State Grants3,176,7023,251,10210,318,01113,130,49713,661,78822,406,325 4.0%64.0% Other intergovernmental592,814608,099610,274962,6371,040,6801,065,914 8.1%2.4% Total Intergovernmental7,492,0328,552,22215,231,52118,173,63418,631,03827,278,715 2.5%46.4% General Government171,723216,624168,897158,900161,620 1.7%0.0% 161,620 Security1,048,2421,017,060598,4251,138,9001,339,150 90.3%17.6% 872,436 Transportation2,027,9092,036,0712,312,8312,076,2411,260,748-10.2%-39.3% 2,269,464 Plan Check and Review Fees1,889,3241,220,9321,737,1481,853,1001,694,2681,732,481 -8.6%2.3% Culture and Rec Fees1,433,0241,765,5701,578,8701,451,5001,585,7001,585,700 9.2%0.0% Utilities & Environment21,543,93323,215,00624,421,00026,166,80027,652,290 7.1%5.7% 24,336,112 Total Charges for Services28,114,15529,471,26230,795,75632,823,52933,731,989 6.6%2.8% 30,962,927 Total Fines and Penalties177,627290,708510,661576,925754,275 31.8%-0.8% 760,475 Interest Earnings746,967(369,294)340,437394,500315,700 -19.7%-0.3% 316,700 Rents and Concessions481,082564,089628,835715,5001,455,570 5.6%92.6% 755,570 Employer Trust Contributions7,043,3517,633,7858,021,7219,129,1226,548,3426,548,342 -28.3%0.0% Special assessments377,132375,889380,093445,000400,000 -10.1%0.0% 400,000 Other Income2,129,4202,482,160914,4853,461,4661,968,1552,070,650-43.1%5.2% Total Miscellaneous10,777,95310,686,63010,285,57114,145,5889,988,76710,790,262 -29.4%8.0% Transfers In10,252,49310,821,55816,730,55316,442,60210,730,5919,648,269-34.7%-10.1% Debt proceeds1,995,0006,720,500 -- -- -750,000 Sale of Capital Assets163,8471,946,5695,708,2966,875,0001,511,750124,040-78.0%-91.8% Indirect Cost Allocation2,637,2892,661,3822,687,9972,687,9972,822,3972,963,517 5.0%5.0% Other Financing15,048,62922,150,00925,126,84626,005,59915,064,73813,485,826 -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% 4141 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Revenue Budget by Type 2023 Revenue Budget by Type 2024 4242 2023 - 2024 Biennial BudgetCity 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 expendituresand transfers out budgeted are$154.3million for 2023and $166.3million for 2024. This represents a modest 2.0%reductionin 2023over the 2022budgeted expenditures. The 2024expenditure projection is 7.7%morethan the 2023projected amount, due mainly to an increase in capital projects in 2024. The budget willsupport key initiatives such as: Teen, Youth and Senior Programs The City will maintain these programs and invest$600,000 into the parks system to enhance the user experience in City parks Police and Public Safety The budget will unfreeze several positions in the Police Department which will return staffing to pre-pandemiclevels and provide ahigher level of servicethan the previous biennium. Fire and Emergency Medical Services The contract withthe PSRFA is slated to begin January 1, 2023 and will include a higher level of service than current levels. The cost of the contract is less than the 2022 budget for the Tukwila Fire Department and includes new services such as a broad public education effort and a new CARES unit that deploys a socialworker and nurse to low-acuity calls for emergency medical services. Communications & Community Engagement The City will continue to communicate and engage with the Tukwila communityin the same manner over the next two years. Infrastructure MaintenanceThis budget fully funds theexisting identified Neighborhood Traffic Calming Program, constructs a new bridge at 42into Allentown and continues to maintain and improve utility nd infrastructure. Human Services & Rental Assistance This budget includes more funding specifically for low-income community members impacted by COVID-related wage loss and the general rental and utility assistance program. In addition, the City will provideongoing support to organizations working in our community around housing, wellness, food security and support for independence. 4343 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Expenditure Summary All Funds (table continued on following page) Expenditures - All Funds ActualBudget Percent changes Projected Expenditures by Type2020202120222022202320242022-232023-24 Salaries$ 31,531,749$ 31,700,720$ 34,759,402$ 36,883,791$ 30,831,608$ 33,392,931 -16.4%8.3% Extra Labor184,169258,512864,106868,627 21.2%0.5% 521,422 713,220 Overtime1,397,5122,323,2192,397,7282,033,000791,384833,380 -61.1%5.3% Holiday Pay443,224429,309250,000250,000 -51.5%0.0% 441,157 515,500 Total Wages33,556,65434,711,75938,119,70940,145,51132,737,09835,344,938 -18.5%8.0% FICA2,004,6662,068,6902,276,8642,476,3422,506,0332,705,534 1.2%8.0% Pension-LEOFF1,020,215953,421640,766696,523 -30.4%8.7% 840,996 920,517 Pension-PERS/PSERS2,107,8951,952,8571,918,4321,911,3752,277,1902,466,744 19.1%8.3% Industrial Insurance952,612997,163710,367747,996 -27.6%5.3% 823,226 981,355 Medical & Dental14,220,88814,828,45216,011,40717,507,41512,966,64713,461,524 -25.9%3.8% Unemployment -100.0%- 96,2324 5,276 37,517 5,600 - - Uniform/Clothing 199.4%0.5% 9 ,0221 3,187 9,723 14,5504 3,560 43,794 Excess Retirement Benefits -7.7%0.0% 69,1865 8,330 65,000 65,0006 0,000 60,000 Total Benefits20,480,71620,917,37721,983,16623,882,15419,204,56320,182,115 -19.6%5.1% Office & Operating Supplies818,856964,1261,256,936753,434645,063 -40.1%-14.4% 978,830 Repairs & Maintenance Supplies477,985457,359684,110658,980 42.5%-3.7% 566,942 480,025 Resale Supplies105,726126,704103,905 19.3%5.0% 122,141 83,0009 9,000 Small Tools & Minor Equipment205,084309,293272,953288,278 -45.2%5.6% 426,197 497,750 Technology Supplies120,998122,564 374.5%1.3% 54,3287 4,155 25,084 25,500 Fleet Supplies443,424580,431753,000755,060 9.1%0.3% 589,720 690,000 Water/Sewer Supplies7,418,5326,861,2607,496,4028,777,0008,299,2038,608,293 -5.4%3.7% Total Supplies9,523,9359,373,32810,205,31611,810,21110,982,69811,182,143 -7.0%1.8% Professional Services5,820,6846,632,7256,475,1649,205,33011,542,9489,064,382 25.4%-21.5% Communication518,617481,813472,528478,637 -3.8%1.3% 564,276 491,139 Professional Developmeent434,639465,774640,635603,243 135.2%-5.8% 312,786 272,421 Advertising133,371260,712421,300421,966 42.7%0.2% 173,690 295,250 Operating Rents & Leases530,479390,823363,357369,053 -23.1%1.6% 312,016 472,328 Equipment Replacement593,580401,4011,005,719 246.8%-100.0% 289,999 289,999 - Equip Operations & Maint1,523,4401,633,3501,978,8311,978,8311,050,5221,240,748 -46.9%18.1% Technology Services838,168929,9481,103,2641,154,690 208.4%4.7% 748,152 357,791 Insurance1,166,9481,292,9241,356,0911,133,5661,776,5352,078,497 56.7%17.0% Utilities2,066,7672,464,9492,517,0412,273,7052,518,7692,630,259 10.8%4.4% Repairs and Maintenance1,741,6611,538,3332,453,6062,198,3853,105,7103,169,409 41.3%2.1% Miscellaneous181,527801,215482,403 -9.5%-39.8% 8 6,023 494,190 885,036 Claims & Judgements197,167115,363250,000250,000 0.0%0.0% 171,748 250,000 Credit Card Fees240,707283,576222,117233,288 8.9%5.0% 223,642 203,881 Total Services15,987,75616,977,71518,071,23320,307,66225,274,61922,176,575 24.5%-12.3% SCORE Jail1,069,9461,276,2121,087,0761,005,1921,055,452 -7.5%5.0% 959,124 Valley Communications1,203,5131,160,3081,294,3051,169,2511,428,9711,487,411 22.2%4.1% Animal Control113,507119,182125,142 -17.6%5.0% 9 9,017 144,700 144,700 Excise tax533,171566,690597,261597,421 0.9%0.0% 434,983 592,005 Interfund utility taxes2,153,5732,322,4202,418,7772,447,7002,601,9802,784,300 6.3%7.0% Contracted Fire services14,926,520 -5.0% - - - -14,215,700 Total Intergovernmental5,073,7105,424,6475,251,8895,440,73219,968,28620,976,246 267.0%5.0% 4444 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Expenditure Summary All Funds (continued from previous page) Expenditures - All Funds (Continued) ActualBudget Percent Change Projected Expenditures by Type2020202120222022202320242022-232023-24 Machinery & Equipment2,073,9331,264,8522,452,0751,034,0003,698,5561,432,972 257.7%-61.3% Buildings & Structures46,458,7638,267,4473,754,1071,425,0002,500,0003,000,000 75.4%20.0% Other Improvements-12,331138,02750,0001,380,0002,490,000 2660.0%80.4% Construction Projects2,986,1555,219,83013,378,13819,793,00013,101,00024,425,000 -33.8%86.4% Land102--10,000-750,000 -100.0%- Total Capital51,518,95314,764,46119,722,34822,312,00020,679,55632,097,972-7.3%55.2% Principal5,572,5437,722,1558,971,7589,226,3647,121,8137,142,328 -22.8%0.3% Interest5,489,8975,137,3025,916,4925,186,5454,827,4484,567,329 -6.9%-5.4% Total Debt Service11,062,44112,859,45714,888,25014,412,90911,949,26111,709,658-17.1%-2.0% Transfers from GF: -- Contingency fund------ -- Debt service funds3,490,4993,112,7357,207,8127,212,9414,749,8284,206,345 -34.1%-11.4% Capital Projects, other1,371,9502,531,7882,226,3502,406,350956,2501,559,000 -60.3%63.0% Transfers to GF: -- Indirect cost allocation to general fund2,637,2892,661,3822,687,9972,687,9972,822,3972,963,517 5.0%5.0% Contingency fund700,000----- -- Transfers from PSP fund for debt service-1,068,8172,171,4672,171,4671,319,0191,317,849 -39.3%-0.1% Transfers from Fund 302 to general fund400,000786,1842,553,9513,186,000300,000200,000 -90.6%-33.3% Transfers among other funds4,290,0453,322,0341,620,9731,470,9733,405,4932,365,076 131.5%-30.6% -- Total Other Expenditures12,889,78213,482,94018,468,55019,135,72813,552,98812,611,786 -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% 2023-2024Expenditure Budget by Type 4545 2023 - 2024 Biennial BudgetCity of Tukwila, Washington GOVERNMENTAL FUNDS Governmental programs and services, fundedlargely by taxes but also throughfees 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 Environmentpublic works activities not chargeable to the enterprise funds. Transportationbridges, residential andarterial street maintenance,and construction. Economic Environmentbusiness development, planningand building inspection activities. Culture and Recreationparksand recreation activities. General Governmentadministration, 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 projectsfunds 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 guarantyfunds Capital Projects Residential Streets Arterial Streets LandAcquisition,Recreation & Park Development Urban Renewal General GovernmentImprovement Fire Improvement Public Safety Plan City Facilities 6-Year Financial Plan The 6-year financial plan models the 6-year forecaston the general fund by incorporatinggeneral fund requirements to fund projects outlined in the Capital Improvement Programas well asapproved and planned debt service. The model fine tunes forecasts for each type of revenue and expenditure, taking into consideration historical trends and economic outlookbut does not include immaterial, one-time revenues or expenditures.The model also takes into consideration the lingering effects of COVID-19as 4646 2023 - 2024 Biennial BudgetCity of Tukwila, Washington well as the anticipated annexation of the fire department into the Puget Sound Regional Fire Authority effective January 1, 2025. Reserve Policy is met in 2023-24as well as in -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. Revenues are estimated to grow at the rates below. Property tax, the source, is anticipated to grow3% per year through 2028. ACTUALS COMPAREBUDGET COMPARECURRENT SIX YEAR PLAN ANNUAL CHANGE 20-2121-2222-2323-2424-2525-2626-2727-28 REVENUE ASSUMPTIONS Sales Tax17.8%4.9%0.5%1.3%2.5%2.5%2.5%2.5% Use Tax32.0%30.0%14.8%0.0%2.0%2.0%2.0%2.0% Property Tax5.4%-0.1%3.4%2.5%3.0%3.0%3.0%3.0% Gambling & excise tax62.8%14.6%-6.8%0.0%2.0%2.0%2.0%2.0% Business & Occupation Taxes0.0%0.0%0.0%0.0%3.0%3.0%3.0%3.0% Utility tax-15.9%16.4%2.4%0.0%3.0%3.0%3.0%3.0% Interfund utility tax7.8%0.2%13.2%5.7%3.0%3.0%3.0%3.0% Admissions tax159.0%51.1%4.2%2.9%2.5%2.0%2.0%2.0% Charges for Services-7.0%-3.0%25.9%11.1%2.0%2.0%2.0%2.0% Other Income-31.4%8.4%-12.5%105.3%0.0%0.0%0.0%0.0% Licenses & Permits-21.8%2.4%-1.7%1.6%2.0%2.5%2.5%2.5% Indirect Cost Allocation0.9%1.0%5.0%5.0%2.0%2.0%2.0%2.0% Transfers In-Other0.9%1.0%5.0%5.0%0.0%0.0%0.0%0.0% Intergovernmental Revenue3.1%11.3%2.4%-1.9%2.5%2.5%2.5%2.5% Fines & Penalties64.2%75.7%48.9%-0.8%1.0%1.0%1.0%1.0% In 2024,Tukwila residents will be asked tovoteforannexation into the Puget Sound Regional Fire Authority(PSRFA). If the vote is successful, the City will experience significant revenue and expenditure changesin 2025. These changes include: $14.2 million reduction in contract expenditures withPSRFA $859K reduction in fire department revenuesincluding 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, thepositive net impact to Tukwila taxpayers couldbe approximately $7.0 millionreduction in property taxes.By adding the B&O tax,in addition to the positive 4747 2023 - 2024 Biennial BudgetCity of Tukwila, Washington annexation vote, the Cityincreases and diversifies itsrevenue sources, and allows policy makers an additional opportunity to decide how to continue providing excellentservices moving forward. Based on the successful annexation voteof the Fire Department into the Puget Sound Regional Fire Authoritywill allow policymakers 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 leveluntilsuch time asrevenues rebound. This conservative approach is how the reserve policy was implemented during COVID, andthe recommendation istocontinue thisapproach in the future.This approach is what is reflected in the 6- year plan. Expenditures in 2023through 2028have been projected to increase based on the chart below. Expenditures will be closely monitored to ensure that ongoing revenues continue tosupport ongoing expenditures. EXPENDITURE ASSUMPTIONSACTUALS COMPAREBUDGET COMPARECURRENT SIX YEAR PLAN ANNUAL CHANGE Salaries & Benefits20-2121-22(P)22(P)-2323-2424-2525-2626-2727-28 Salaries-0.8%17.6%-15.3%8.4%2.0%2.0%2.0%2.0% 511 Overtime66.3%-12.0%-68.2%5.6%2.0%2.0%2.0%2.0% 513 Extra Labor56.6%183.0%65.5%0.6%0.0%0.0%0.0%0.0% 512 Holiday Pay-3.1%20.1%-43.3%0.0%2.0%2.0%2.0%2.0% 515 Medical & Dental6.4%9.4%-23.4%0.4%5.0%5.0%5.0%5.0% 525 FICA2.0%21.3%8.5%8.1%2.0%2.0%2.0%2.0% 521 Pension-PERS/PSERS-8.6%-1.6%18.2%8.4%2.0%2.0%2.0%2.0% 523 Industrial Insurance3.8%-1.8%-20.0%5.3%0.0%0.0%0.0%0.0% 524 Pension-LEOFF 2-6.5%-3.5%-24.4%8.7%2.0%2.0%2.0%2.0% 522 Uniform/Clothing42.2%26.6%429.0%0.6%0.0%0.0%0.0%0.0% 528 Unemployment-51.6%-100.0%-100.0%0.0%0.0%0.0%0.0%0.0% 526 Operations Supplies Professional Services7.5%10.4%188.3%3.3%2.0%2.0%2.0%2.0% 541 Communication-6.8%2.2%-15.9%1.3%0.0%0.0%0.0%0.0% 542 Professional Development/Travel-2.6%-35.9%106.4%-6.6%0.0%0.0%0.0%0.0% 543 Advertising12.7%86.1%157.5%0.6%0.0%0.0%0.0%0.0% 544 Rentals and Leases-22.3%12.1%279.8%-75.4%0.0%0.0%0.0%0.0% 545 Technology Services13.4%-60.8%57.3%5.0%0.0%0.0%0.0%0.0% 546 Public Utilities23.7%-9.6%-0.1%4.8%3.0%3.0%3.0%3.0% 547 Repairs and Maintenance-1.7%23.5%-44.5%15.4%0.0%0.0%0.0%0.0% 548 Miscellaneous-47.3%279.9%44.5%-31.4%0.0%0.0%0.0%0.0% 549 Office & Operating Supplies17.8%33.3%4.0%-16.0%0.0%0.0%0.0%0.0% 531 Repair & Maintenance Supplies-18.6%17.3%20.7%-6.5%0.0%0.0%0.0%0.0% 532 Small Tools & Minor Equipment-19.6%-61.5%210.4%7.0%0.0%0.0%0.0%0.0% 535 Technology Supplies34.6%-81.5%369.5%1.4%0.0%0.0%0.0%0.0% 536 Fleet Supplies-70.3%-20.8%30.8%3.7%0.0%0.0%0.0%0.0% 537 Items Purchased for resale-100.0%0.0%1679.2%3.2%0.0%0.0%0.0%0.0% 534 4848 2023 - 2024 Biennial BudgetCity of Tukwila, Washington 6-Year Financial Plan 20232028Analysis 4949 2023 - 2024 Biennial BudgetCity of Tukwila, Washington General Fund Maintenance and Operations Detail 5050 2023 - 2024 Biennial BudgetCity 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. 5151 2023 - 2024 Biennial BudgetCity of Tukwila, Washington General Fund - Revenue, Expenditures, and Fund Balance ActualBudgetPercent Change ProjectedAdoptedProposedProposedActualBudget 2020-2021-2022-2023- 202020212022202220232024 2021202220232024 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%2.2%2.5% Retail Sales Tax16,435,51019,345,23320,293,00019,550,00020,378,00020,625,000 17.7%4.9%4.2%1.2% Business & Occupartion Taxes 0.0%0.0%0.0%0.0% - - - - -3,000,000 Use Tax666,551802,870867,847750,000905,000930,000 20.5%8.1%20.7%2.8% Admissions Tax208,353539,690815,571750,000850,000875,000 159.0%51.1%13.3%2.9% Utility Taxes4,286,3583,605,3144,198,2503,620,0004,300,0004,300,000 -15.9%16.4%18.8%0.0% Interfund Utility Tax2,153,5732,322,4202,327,1282,447,7002,634,9802,784,300 7.8%0.2%7.7%5.7% Gambling/Excise Taxes2,682,6814,367,1895,004,2043,791,0004,665,7004,665,700 62.8%14.6%23.1%0.0% 12.7%5.2%6.7%7.6% Total General Revenue42,684,59348,106,88450,606,00148,208,70051,415,68055,304,000 Licenses and Permits Business Licenses & Permits4,356,2173,204,9153,121,1063,320,0003,230,0003,230,000 -26.4%-2.6%-2.7%0.0% Rental Housing License 9.9%-13.6%-21.2%9.8% 50,483 55,495 47,962 52,000 41,000 45,000 Building Permits and Fees1,960,9991,717,0811,929,9492,388,1001,739,6601,813,743 -12.4%12.4%-27.2%4.3% Frachise Fees370,513364,171422,000350,000508,000508,000 -1.7%15.9%45.1%0.0% -20.7%3.4%-9.7%1.4% Total Licenses and Permits6,738,2125,341,6625,521,0166,110,1005,518,6605,596,743 Intergovernmental Revenue Sales Tax Mitigation792,000792,000635,470508,376 0.0%-40.2%-19.8%-20.0% -1,323,895 Seattle City Light Agreement2,299,9402,280,2772,496,5712,350,0002,300,0002,300,000 -0.9%9.5%-2.1%0.0% Grants1,048,0301,638,5553,178,8253,163,4972,873,7881,810,325 56.3%94.0%-9.2%-37.0% State Entitlements505,925573,014509,507483,500505,500510,500 13.3%-11.1%4.6%1.0% Intergovernemental Revenue559,209536,719596,906585,607628,804654,000 -4.0%11.2%7.4%4.0% 43.9%19.2%-5.8%-16.7% Total Intergov't Revenue4,413,1036,352,4607,573,8097,374,6046,943,5625,783,201 Charges for Services General Government 11.8%-35.1%-40.4%0.0% 28,505 31,874 20,672 27,900 16,620 16,620 Security1,047,9121,016,850837,436598,4251,138,9001,339,150 -3.0%-17.6%90.3%17.6% Transportation633 -61.6%-52.0%-54.5%0.0% 3 ,4411 ,320 44,000 20,000 20,000 Plan Check and Review Fees766,000600,680688,806991,100794,268832,481 -21.6%14.7%-19.9%4.8% Culture and Rec Fees112,934166,370398,500171,200171,200 170.6%47.3%-57.0%0.0% 41,731 -6.6%-2.8%3.9%11.1% Total Charges for Services1,887,5881,763,6581,713,9162,059,9252,140,9882,379,451 177,094290,708510,661576,925760,475754,275 Fines and Penalties 64.2%75.7%31.8%-0.8% 917,518636,385696,742828,966613,7251,261,220 Miscellaneous Revenue -30.6%9.5%-26.0%105.5% 2,637,2892,661,3822,687,9972,687,9972,822,3972,963,517 Indirect cost allocation 0.9%1.0%5.0%5.0% 9.6%6.4%3.5%5.5% Ongoing Revenue59,455,39865,153,14069,310,14367,847,21770,215,48774,042,407 Transfer from Public Safety Plan2,171,4672,171,4671,319,0191,317,849 0.0%103.2%-39.3%-0.1% -1,068,817 Transfer from Contingency700,000 -100.0%0.0%0.0%0.0% - - - - - Transfer from Urban Renewal400,000786,1842,553,9513,186,000300,000200,000 96.5%224.9%-90.6%-33.3% Transfer from City Facilities Fund 0.0%0.0%0.0%-100.0% - - - -5 ,128 - 10.7%10.5%-1.9%5.2% Total Revenue60,555,39867,008,14074,035,56173,204,68471,839,63475,560,256 Expenditures City Council 351,396338,693362,120385,826384,889393,067 -3.6%6.9%-0.2%2.1% Mayor's Office 2,279,8152,152,1622,290,0942,565,6742,502,6672,387,513 -5.6%6.4%-2.5%-4.6% Administrative Services 4,750,6275,007,1145,822,1785,868,5675,676,4945,601,624 5.4%16.3%-3.3%-1.3% Finance Department 2,402,1402,434,4533,149,4823,347,5873,868,6424,016,792 1.3%29.4%15.6%3.8% Recreation Department 4,265,0684,214,9204,554,4594,951,7475,109,4895,416,469 -1.2%8.1%3.2%6.0% Community Development (DCD) 3,278,0063,910,4954,157,6564,662,0894,672,3154,873,781 19.3%6.3%0.2%4.3% Municipal Court 1,292,6261,209,9401,596,1001,597,4821,741,3401,859,399 -6.4%31.9%9.0%6.8% Police Department 17,645,77217,884,96319,254,48919,813,04122,746,44324,141,961 1.4%7.7%14.8%6.1% Fire Department 12,850,65813,471,37914,527,34314,297,03314,790,12015,541,684 4.8%7.8%3.4%5.1% Public Works Dept 6,342,0686,540,1046,648,4977,403,0077,574,9867,994,806 3.1%1.7%2.3%5.5% Fleet Replacement Funding982,803 18.7%-27.8%1281.2%-100.0% 83,007 98,491 71,156 71,156 - 3.1%9.0%7.8%3.1% Total Department Expenditures55,541,18457,262,71562,433,57564,963,20970,050,19072,227,096 Transfers - Debt Service3,490,4993,112,7357,207,8127,212,9414,749,8284,206,345 -10.8%131.6%-34.1%-11.4% Transfers - Capital, Other1,371,9502,292,8522,006,3502,406,350956,2501,559,000 67.1%-12.5%-60.3%63.0% Transfers - Contingency220,000- 0.0%-7.9%0.0%0.0% -238,936 - - 16.1%67.1% Total Transfers4,862,4495,644,5239,434,1629,619,2915,706,0785,765,345 -40.7%1.0% 4.1%14.2%1.6%3.0% Total Expenditures60,403,63362,907,23871,867,73774,582,50075,756,26877,992,440 151,7644,100,9022,167,824(1,377,816)(3,916,634)(2,432,184) Change in Fund Balance 2602.1%-47.1%184.3%-37.9% Beginning Fund Balance12,664,65112,816,41616,917,31813,392,29519,085,14215,168,508 1.2%32.0%42.5%-20.5% 32.0%12.8%26.3%-16.0% *Ending Fund Balance$ 12,816,416$ 16,917,318$ 19,085,142$ 12,014,478$ 15,168,508$ 12,736,324 * Reserve Policy: 18% of previous$ 11,598,531$ 11,727,565$ 12,475,826$ 12,638,788 year ongoing revenues. Fund Balance Contingency Fund (105)6,448,1697,042,1487,062,1487,082,148 * Contingency reserve policy: 10%$ 6,443,628$ 6,515,314$ 6,931,014$ 7,021,549 of previous year ongoing revenues. 5252 2023 - 2024 Biennial BudgetCity of Tukwila, Washington GENERAL FUNDMAJORREVENUESOURCES Salesand Use Tax(RCW 82.14) The City receives sales tax revenue from three sources. The main source of sales taxis 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 entitiesand supportstransit andotherpublic 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 fromthe sale of brokered natural gas. These threecomponents of sales and use tax revenue account for just approximately 30% Fundongoing revenue, making sales tax the largest revenue source for the General Fund. 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 For the 2023-2024 bienniumis projected to grow an average of 3% a year. 2020was the first yearof the pandemic and retail sales tax dropped 17% from the prior year due tostate mandatedbusiness closures.For 2021-2022, the City experienced a rapid turnaround in sales tax collections once the governor lifted the stay-at-homemandateand sales tax revenue has returned to pre- pandemic levels. However, total sales tax growth has not increased at the same rate as inflation, which -level of services our residential and business communities desire. 5353 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Property Tax(RCW 84.52) comprising approximatelyone-quarter of the total general fund ongoingrevenue.Itis used for general governmental operations including Police, Fire, Public Works, Parks, and administrative support. The City receives approximately one-fifthof the property taxes paid by Tukwila property owners. The City of Tukwila levieda tax rate of $2.72per $1,000 assessed valueforcollection 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. Almost70%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: 5454 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Property Tax by Jurisdiction 5555 2023 - 2024 Biennial BudgetCity 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 fourthlargest tax revenue source. In2019, 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%totalongoing revenue supporting the general fundin 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 wasset to expire at the end of 2021butwas extended through 2027atthe same rate. Other Revenues In addition to the major revenue sources and other ongoing general fundrevenue, the 2023-2024biennial budgetalso includesone-timeandbrand-newrevenue in the General Fund as follows: Approximately $3.0 million in Business & Occupation taxes beginning in 2024. Transfers in from Funds302 and 305forimplementation of the ERP systemandpublic safety debtrepayment, respectively. Rental income from leasing the UPS site beginning in November of 2023. The City purchased this site as afuture location of Public Works shops, and the City is leasingoutthe property throughApril of2025 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. 5656 2023 - 2024 Biennial BudgetCity 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 isWhile 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 servicesin 2023 and 2024 as follows: 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. 5757 2023 - 2024 Biennial BudgetCity of Tukwila, Washington 2023-2024GENERALFUNDREVENUE General fundongoing and one-time revenues are shown below: General Fund Revenues ActualBudget Percent change Projected ActualBudget General Fund Revenues 202020212022202220232024 2020-212021-222022-232023-24 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 Tax16,435,51019,345,23320,293,00019,550,00020,378,00020,625,000 17.7%4.9%4.2%1.2% Use Taxes666,551750,000905,000930,000 20.5%8.1%20.7%2.8% 802,870 867,847 Business & Occupartion Taxes ---- - - - - -3,000,000 Admissions Tax208,353750,000850,000875,000 159.0%51.1%13.3%2.9% 539,690 815,571 Utility Taxes4,286,3583,605,3144,198,2503,620,0004,300,0004,300,000 -15.9%16.4%18.8%0.0% Interfund Utility Tax2,153,5732,322,4202,327,1282,447,7002,634,9802,784,300 7.8%0.2%7.7%5.7% Gambling/Excise Taxes2,682,6814,367,1895,004,2043,791,0004,665,7004,665,700 62.8%14.6%23.1%0.0% Total Taxes42,684,59348,106,88450,606,00148,208,70051,415,68055,304,000 12.7%5.2%6.7%7.6% Business Licenses & Permits4,356,2173,204,9153,121,1063,320,0003,230,0003,230,000 -26.4%-2.6%-2.7%0.0% Rental Housing License50,483 9.9%-13.6%-21.2%9.8% 55,495 47,962 52,0004 1,000 45,000 Building Permits and Fees1,960,9991,717,0811,929,9492,388,1001,739,6601,813,743 -12.4%12.4%-27.2%4.3% Frachise Fees370,513350,000508,000508,000 -1.7%15.9%45.1%0.0% 364,171 422,000 Total Licenses & Permits6,738,2125,341,6625,521,0166,110,1005,518,6605,596,743 -20.7%3.4%-9.7%1.4% Sales Tax Mitigation792,000635,470508,376 --40.2%-19.8%-20.0% -1,323,895 792,000 Seattle City Light Agreement2,299,9402,280,2772,496,5712,350,0002,300,0002,300,000 -0.9%9.5%-2.1%0.0% Grants1,048,0301,638,5553,178,8253,163,4972,873,7881,810,325 56.3%94.0%-9.2%-37.0% State Entitlements505,925483,500505,500510,500 13.3%-11.1%4.6%1.0% 573,014 509,507 Intergovernemental Revenue559,209585,607628,804654,000 -4.0%11.2%7.4%4.0% 536,719 596,906 Total Intergovernmental4,413,1036,352,4607,573,8097,374,6046,943,5625,783,201 43.9%19.2%-5.8%-16.7% General Government28,505 11.8%-35.1%-40.4%0.0% 31,874 20,672 27,9001 6,620 16,620 Security1,047,9121,016,850598,4251,138,9001,339,150 -3.0%-17.6%90.3%17.6% 837,436 Transportation633 -61.6%-52.0%-54.5%0.0% 3,441 1,320 44,0002 0,000 20,000 Plan Check and Review Fees766,000991,100794,268832,481 -21.6%14.7%-19.9%4.8% 600,680 688,806 Culture and Rec Fees41,731398,500171,200171,200 170.6%47.3%-57.0%0.0% 112,934 166,370 Total Charges for Services1,887,5881,763,6581,713,9162,059,9252,140,9882,379,451 -6.6%-2.8%3.9%11.1% Total Fines and Penalties177,094576,925760,475754,275 64.2%75.7%31.8%-0.8% 290,708 510,661 Interest Earnings76,482100,000100,000100,000 -67.7%243.0%0.0%0.0% 24,705 84,738 Rents and Concessions138,525372,500335,5701,035,570 -1.5%56.7%-9.9%208.6% 136,488 213,835 Other Misc Revenue702,511356,466178,155125,650 -32.4%-16.2%-50.0%-29.5% 475,192 398,169 Total Miscellaneous917,518828,966613,7251,261,220 -30.6%9.5%-26.0%105.5% 636,385 696,742 Indirect Cost Allocation2,637,2892,661,3822,687,9972,687,9972,822,3972,963,517 0.9%1.0%5.0%5.0% Total Ongoing Revenue59,455,39865,153,14069,310,14367,847,21770,215,48774,042,407 9.6%6.4%3.5%5.5% Transfer in from Fund 302400,0002,553,9513,186,000300,000200,000 96.5%224.9%-90.6%-33.3% 786,184 Transfer from Contingency700,000 -100.0%--- - - - - - Transfer in from Fund 303 ----100.0% - - - - 5,128 - Transfer in from Fund 3052,171,4672,171,4671,319,0191,317,849 -103.2%-39.3%-0.1% -1,068,817 Total One-Time Revenue1,100,0001,855,0014,725,4185,357,4671,624,1471,517,849 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 -1.9%5.2% 10.7%10.5% 5858 2023 - 2024 Biennial BudgetCity of Tukwila, Washington 2023General Fund Revenues 2024General Fund Revenues 5959 2023 - 2024 Biennial BudgetCity of Tukwila, Washington GENERALFUNDMAJOR EXPENDITURES The budget for each department within the generalfund has been developed strategic goals and objectives. Department budgets experienced reductions from the prior biennium because ofthe pandemic, and this biennium the City worked toward engaging community feedback on maintaining and enhancing City services. Through these conversations, the following keyinitiativesfor the2023-2024bienniumwere 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 Thepriorities identified above will be achieved through the following department budget highlights: A $600,000 investment in 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 theTukwila 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 identifyhow much revenue each departmentgenerates. 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 positionswill 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 Programrenamed the Tukwila Community Leadership Initiative, eliminatedduring the last biennium, has been restored through Federal American records requests, also eliminatedduring the previous biennium, is restored here due to the additional 6060 2023 - 2024 Biennial BudgetCity 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 Departm 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 andminimum 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 ThePlanning division will continue to freeze 2 FTEs and the Building division continues to freeze 1 FTE. Technology Information SystemsOne 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 Departmentwill 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. 6161 2023 - 2024 Biennial BudgetCity of Tukwila, Washington General Fund Expenditures by Department ActualBudget Percent change Projected Department 2020202120222022202320242022-232023-24 City Council$ 351,396$ 338,693$ 362,120$ 385,826$ 384,889$ 393,067-0.2%2.1% Mayor's Office2,279,8152,152,1622,290,0942,565,6742,502,6672,387,513-2.5%-4.6% Administrative Services4,750,6275,007,1145,822,1785,868,5675,676,4945,601,624-3.3%-1.3% Finance2,402,1402,434,4533,149,4823,347,5873,868,6424,016,79215.6%3.8% Parks & Recreation4,265,0684,214,9204,554,4594,951,7475,109,4895,416,4693.2%6.0% Community Development3,278,0063,910,4954,157,6564,662,0894,672,3154,873,7810.2%4.3% Court1,292,6261,209,9401,596,1001,597,4821,741,3401,859,3999.0%6.8% Police17,645,77217,884,96319,254,48919,813,04122,746,44324,141,96114.8%6.1% *Fire12,850,65813,471,37914,527,34314,297,03314,790,12015,541,6843.4%5.1% Public Works6,342,0686,540,1046,648,4977,403,0077,574,9867,994,8062.3%5.5% Non Departmental Expense83,00798,49171,15671,156982,803 1281.2%-100.0%- Departmental Total55,541,18457,262,71562,433,57564,963,20970,050,19072,227,0967.8%3.1% Transfers to other funds4,862,4495,644,5239,434,1629,619,2915,706,0785,765,345-40.7%1.0% General Fund Total$ 60,403,633$62,907,238$71,867,737$ 74,582,500$ 75,756,268$ 77,992,4401.6%3.0% *Effective January 1, 2023, the Fire Department will be contracted for services with Puget Sound Regional Fire Authority 6262 2023 - 2024 Biennial BudgetCity of Tukwila, Washington 2023General Fund Expenditures by Department 2024General Fund Expenditures by Department 6363 2023 - 2024 Biennial BudgetCity of Tukwila, Washington General Fund Expenditure by Type General Fund Expenditures by Type ActualBudget Percent change Projected 2020202120222022202320242022-232023-24 Salaries$ 28,119,885$ 27,887,462$ 30,460,450$ 32,802,451$ 25,787,017$ 27,964,721 -21.4%8.4% Extra Labor131,789206,427464,622584,220769,106773,627 31.6%0.6% Overtime1,367,6232,274,1242,373,3702,000,115755,184797,180 -62.2%5.6% Holiday Pay443,224429,309441,157515,500250,000250,000 -51.5%0.0% Total Wages30,062,52130,797,32333,739,60035,902,28627,561,30729,785,528 -23.2%8.1% FICA1,739,5281,774,3451,944,7842,151,9552,110,0852,280,239 -1.9%8.1% Pension-LEOFF1,020,215953,421840,996920,517635,408690,494 -31.0%8.7% Pension-PERS/PSERS1,662,1691,518,9731,475,8591,494,9051,744,9201,891,079 16.7%8.4% Industrial Insurance859,956892,567733,117876,892586,182617,060 -33.2%5.3% Medical & Dental6,486,0046,901,8787,500,5777,551,2165,748,4345,771,171 -23.9%0.4% Unemployment93,07045,01935,036--- -- Uniform/Clothing4,7346,7326,2938,52533,29033,504 290.5%0.6% Total Benefits11,865,67612,092,93512,536,66213,004,01010,858,31811,283,547-16.5%3.9% Office & Operating Supplies567,124668,303652,344890,636678,334569,751 -23.8%-16.0% Repairs & Maintenance Supplies313,144254,967372,856299,025450,010420,705 50.5%-6.5% Resale Supplies235-14110,0002,5002,580 -75.0%3.2% Small Tools & Minor Equipment133,261107,17368,68541,250213,203228,078 416.9%7.0% Technology Supplies52,29570,39123,59713,000110,798112,364 752.3%1.4% Fleet Supplies12,7493,7875,3503,0007,0007,260 133.3%3.7% Total Supplies1,078,8071,104,6211,122,9731,256,9111,461,8451,340,737 16.3%-8.3% Professional Services2,854,0983,042,2024,100,2924,045,7303,477,8233,101,328 -14.0%-10.8% Communication481,591448,927523,555458,739440,528446,392 -4.0%1.3% Professional Developmeent404,980394,404276,376252,921570,360532,851 125.5%-6.6% Advertising19,18321,62925,74940,25066,30066,716 64.7%0.6% Operating Rents & Leases466,696328,461270,586407,328315,257319,003 -22.6%1.2% Equipment Replacement83,00798,49171,15671,156982,803- 1281.2%-100.0% Equip Operations & Maint1,248,1501,360,4861,736,7821,736,782926,0081,112,185 -46.7%20.1% Technology Services783,678888,918655,542348,2911,031,2641,082,490 196.1%5.0% Insurance987,6711,120,0681,167,477945,1611,551,6701,822,809 64.2%17.5% Utilities1,820,2122,251,2502,246,8922,034,2852,244,3542,351,709 10.3%4.8% Repairs and Maintenance553,090409,404476,524448,585360,410372,384 -19.7%3.3% Miscellaneous163,59163,778463,465589,861699,520380,582 18.6%-45.6% Claims & Judgements197,167115,363171,748250,000250,000250,000 0.0%0.0% Credit Card Fees51,50227,81033,81015,88134,11735,038 114.8%2.7% Total Services10,114,61610,571,19012,219,95611,644,97012,950,41411,873,488 11.2%-8.3% SCORE Jail1,069,9461,276,212959,1241,087,0761,005,1921,055,452 -7.5%5.0% Valley Communications1,203,5131,160,3081,294,3051,169,2511,428,9711,487,411 22.2%4.1% Animal Control113,50799,017144,700144,700119,182125,142 -17.6%5.0% Excise tax27,10424,60331,90424,00529,26129,271 21.9%0.0% Contracted Fire services--- 14,215,700-14,926,520 -5.0% Total Intergovernmental2,414,0702,560,1402,430,0332,425,03216,798,30617,623,796 592.7%4.9% Machinery & Equipment5,495124,174384,352730,000420,000320,000 -42.5%-23.8% Other Improvements-12,331---- -- Total Capital5,495136,506384,352730,000420,000320,000 -42.5%-23.8% Total Dept. Expenditures55,541,18457,262,71562,433,57564,963,20970,050,19072,227,096 7.8%3.1% Transfers - Debt Svc Funds3,490,4993,112,7357,207,8127,212,9414,749,8284,206,345 -34.1%-11.4% Transfers - Capital, Other1,371,9502,292,8522,006,3502,406,350956,2501,559,000 -60.3%63.0% Transfer - Contingency-238,936220,000--- -- Total Expenditures$ 60,403,633$ 62,907,238$ 71,867,737$ 74,582,500$ 75,756,268$ 77,992,440 1.6%3.0% 6464 2023 - 2024 Biennial BudgetCity of Tukwila, Washington 2023General Fund Expenditures by Type 2024General Fund Expenditures by Type General Fund Programs by Tier Following is the list of programs included in the General Fund. The expenditureslisted in Tier 5, not assigned to any program, include the contract for fire services andtransfers out for debt service payments. 6565 2023 - 2024 Biennial BudgetCity of Tukwila, Washington FTEFTE% Change Program DescriptionTierLegally Required (Y/N)Type of Program2023 Budget2024 Budget AllocationAllocation2023 - 2024 Community Investment 1N - Best PracticeCommunity7.5631,953,8857.8381,966,6260.65% Current Planning 1.960344,5882.000375,9759.11% 1Y - Federal/StateCommunity Emergency Prep & Response 1Y - Federal/StateGovernance1.069580,3461.060629,4778.47% Equity 0.606119,1760.606125,1104.98% 1Y - Ordinance/ResolutionCommunity Governmental & Regionl Affairs 1Y - Federal/StateCommunity1.425297,7331.425308,7043.68% Legislative & Budget Oversight 5.950257,5505.950263,2812.22% 1Y - Federal/StateGovernance Long-Range & Comprehensive Pln 1Y - Federal/StateGovernance1.560359,8191.560382,6496.34% Police Patrol Services 1Y - City CodeCommunity36.0608,858,67336.0609,027,8881.91% Projects & Capital Impr Mgmnt 1N - Best PracticeCommunity2.7651,565,8502.8152,099,28434.07% Public Safety Plan 1Y - City CodeGovernance0.07517,2840.07518,1384.94% Sidewalks 1Y - City CodeCommunity0.43073,0790.43077,4225.94% Snow & Ice Control 1Y - City CodeCommunity0.880134,6220.880143,3216.46% Traffic Control Devices 1Y - Federal/StateCommunity2.330598,3022.330580,799-2.93% Traffic Enf & Crash Invstgn Tm 1Y - Federal/StateCommunity4.500878,6494.500913,6393.98% 1 - Total 67.17316,039,55767.5295.44% 16,912,312 6666 2023 - 2024 Biennial BudgetCity of Tukwila, Washington FTEFTE% Change Program DescriptionTierLegally Required (Y/N)Type of Program2023 Budget2024 Budget AllocationAllocation2023 - 2024 Administration2Y - Federal/StateGovernance19.6095,072,83619.8795,558,9589.58% Budget/CIP Development2Y - Federal/StateGovernance1.292249,8471.266241,771-3.23% Business & Develpmt Attr/Rtntn2N - Best PracticeCommunity0.395304,1240.395118,506-61.03% Business Application Services2Y - Federal/StateGovernance0.280107,1570.280109,5482.23% Business System Mngmnt & Spprt2Y - Federal/StateGovernance0.580171,0500.580176,9223.43% City Policy Development2Y - Federal/StateGovernance0.700171,0010.700178,8264.58% Civil Service Recruit & Hiring2Y - Federal/StateGovernance1.970570,8851.970561,211-1.69% Code Enforcement2Y - City CodeCommunity3.210495,9873.210518,4124.52% Communications & Cmmnty Engmnt2N - Best PracticeCommunity11.5602,167,32011.8702,302,1776.22% Community Policing Team2N - Best PracticeCommunity4.920944,6294.920973,8423.09% Community Risk Reduction2Y - Ordinance/ResolutionCommunity-689,300-723,8005.01% Construction Permit Rvw & Insp2Y - Federal/StateCommunity6.6851,209,6046.5851,241,5802.64% Council Agenda/Meeting Functns2Y - Federal/StateGovernance0.790116,6560.790122,5175.02% Council Legislative Support2Y - Federal/StateGovernance0.28068,5090.28071,8424.86% Critical Incident Response2N - Best PracticeCommunity1.650395,5351.650394,697-0.21% Cyber Secrty/Busnss Continuity2N - Best PracticeGovernance0.890183,1500.890190,9234.24% Data Analytics2N - Best PracticeGovernance0.15231,1010.15232,5394.62% Destination Development2N - Best PracticeCommunity0.0305,8650.0306,1605.04% Emergency Management Program2Y - Federal/StateCommunity2.000391,8412.000412,5375.28% End-User Infrastructure Svcs2Y - Federal/StateGovernance0.640518,4510.640524,9871.26% Environmental Stewardship2Y - Ordinance/ResolutionCommunity3.895630,6173.895622,582-1.27% Fin Rept & Anlys for Depts2Y - Federal/StateGovernance0.54390,9100.52393,0692.37% GIS2Y - City CodeGovernance0.27375,3840.27383,45710.71% Invstgtn of Felony and Juv Crm2Y - City CodeCommunity11.4002,210,17611.4002,264,5052.46% Minor Structural Repairs2N - Best PracticeCommunity0.38048,6200.38051,4485.82% Narcotics & Human Traf Invstgt2N - Best PracticeCommunity6.3001,260,9176.3001,273,4781.00% Ordinance, Resolution&TMC Dev2Y - Federal/StateGovernance1.225199,4661.225209,3954.98% Policy Development/Compliance2Y - Federal/StateGovernance0.29053,4590.29057,5787.70% Pothole and Litter Control2N - Best PracticeCommunity0.3501,100,6370.3501,155,1744.96% Prosecution Services2Y - Federal/StateCommunity0.030155,0020.030155,2310.15% Public Defense Program2Y - Federal/StateCommunity0.100447,4220.100448,1840.17% Recruiting and Hiring2Y - City CodeGovernance0.840151,8250.840157,8013.94% Rental Housing2Y - City CodeCommunity1.225161,5891.225169,5164.91% Street Cleaning2Y - Ordinance/ResolutionCommunity0.780636,2700.780425,982-33.05% Street Lighting2Y - Ordinance/ResolutionCommunity2.100642,2452.100679,6485.82% Tourism Marketing2N - Best PracticeCommunity0.15029,3230.15030,7995.04% Video & Fiber2Y - City CodeCommunity0.800143,0810.800151,6115.96% 2 - Total 88.31421,901,79488.74822,491,2132.69% 6767 2023 - 2024 Biennial BudgetCity of Tukwila, Washington FTEFTE% Change Program DescriptionTierLegally Required (Y/N)Type of Program2023 Budget2024 Budget AllocationAllocation2023 - 2024 Accounts Payable3Y - Federal/StateGovernance1.779292,6891.681289,772-1.00% Acct Rec/Misc Billing/LID/etc.3Y - Federal/StateGovernance1.570248,4961.570260,6064.87% Animal Control3Y - City CodeCommunity-119,182-125,1425.00% Benefit Plan Management3Y - Federal/StateGovernance0.40085,7380.40091,0476.19% Boards/Commissions/Committees3Y - City CodeGovernance1.428332,8351.495352,7575.99% Business License Admin3Y - City CodeGovernance0.15022,9780.15024,2555.56% Capital Asset Accounting3Y - Federal/StateGovernance0.08014,2190.07012,913-9.18% City Attorney Services3Y - Federal/StateCommunity0.020501,8350.020525,9874.81% Classification & Compensation3Y - Ordinance/ResolutionGovernance0.220191,8360.22044,915-76.59% Digital Records Center3Y - Federal/StateGovernance0.970176,3000.970182,9683.78% Emergency Application Services3N - Best PracticeGovernance0.19230,4200.19231,9214.94% Facility Rentals3N - No MandateCommunity0.525141,5590.525147,4774.18% Fin Report/ACFR/Audit/GL Admin3Y - Federal/StateGovernance1.054354,1430.998369,8224.43% Grants Admin & Accounting3Y - Federal/StateGovernance1.601250,0401.501255,8982.34% Health & Safety3Y - Federal/StateGovernance0.27093,1580.27096,9124.03% Homeless Encampment Response3N - Best PracticeCommunity0.17544,3740.17546,6185.06% Labor & Employee Relations3Y - Federal/StateGovernance0.44090,5050.44096,6266.76% Long-Range Fin Planning Model3Y - City CodeGovernance0.060213,0580.06013,699-93.57% Mandatory Training3Y - Federal/StateGovernance2.652657,6282.652641,727-2.42% Network Infrastructure Srvcs3N - Best PracticeGovernance0.490192,3400.490196,9882.42% Older Adult Services and Prgms3N - No MandateCommunity1.795340,6241.795354,7674.15% Park Restrooms Contract3N - Best PracticeCommunity0.01081,5100.01083,9763.03% Parks Facility Maintenance3N - Best PracticeCommunity1.568195,0951.568211,6528.49% Parks Maintenance3N - Best PracticeCommunity3.530920,8573.530868,910-5.64% Permit Intake, Issuance, Coord3Y - Federal/StateCommunity4.935656,0884.935689,7495.13% Police Support Operations3N - Best PracticeGovernance7.7501,131,4627.7501,201,1836.16% Preschool Services and Program3N - No MandateCommunity0.59578,4650.59582,7155.42% Professional Dev & Training3Y - Ordinance/ResolutionGovernance3.532835,1073.387840,2770.62% Professional Standards3Y - Federal/StateGovernance1.560301,8601.560323,5537.19% Risk Management3Y - Federal/StateGovernance0.0451,069,1160.0751,227,23614.79% School Zone Safety Cameras3N - Best PracticeCommunity3.135498,5613.015504,2791.15% Streetscapes/Median Landscape3N - Best PracticeCommunity0.75086,2590.75092,4007.12% TIB Bus Stop/Streetscape3N - Best PracticeCommunity2.100296,9782.100315,7896.33% Trail Maintenance3N - Best PracticeCommunity0.61368,2090.61374,3108.94% Utility Billing3Y - Federal/StateGovernance1.838285,9881.838332,99816.44% Wellness & Adult Srvcs & Prgms3N - No MandateCommunity1.050330,4721.050342,8103.73% Youth & Teen Srvcs and Prgms3N - No MandateCommunity2.040841,9282.040869,5553.28% 3 - Total 50.92112,071,91150.48912,224,2101.26% 6868 2023 - 2024 Biennial BudgetCity of Tukwila, Washington 6969 2023 - 2024 Biennial BudgetCity of Tukwila, Washington City Council 7070 2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT: City Council(01) FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Laurel HumphreyLegislative Analyst Description The City Council is the legislative branch of the Citygovernmentandis 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 federalintergovernmental affairs.Tukwila has a seven-member City Council, each elected at-large and serving afour-year term. 2021-2022Accomplishments 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. 2023-2024Outcome Goals 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. 2023-2024Indicators 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 tothe community. 7171 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Program Change Discussion The City Councilbudgetincludesminor reductionstobetter 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 Servicesare reduced. Department Detail Program Descriptions The following programs are budgeted in the City Council: PROGRAM NAMEPROGRAM DESCRIPTION Governmental Affairs & Liaise with other government and regional entities. Includes travel and registrations Regional Issuesto regional, state, and national boards Legislative & Budget Study information and attend meetings to provide policy direction and budget Oversightauthority for City services General functions for standard operations of the department, including purchasing, Administrationtimecards, budget development and oversight, culture,and internal communications, recruiting and hiring, employee supervision and performance evaluations. Communications & Community Fosters more inclusive public participation and relationship building. Engagement Ordinance, Resolution Legislation creation and review, amending and repealing documents, ongoing TMC & TMC Devdevelopment, and significant department-led code changes. Professional Development of operational and strategic knowledge and skills to support staff Development & development and better outcomes for the community and organization. Training Public Record Req & Adherence to public records laws. Record Mgt Budget by Program FTEFTE% Change Program DescriptionTierLegally Required (Y/N)Type of Program2023 Budget2024 Budget AllocationAllocation2023 - 2024 Governmental & Regionl Affairs 1Y - Federal/StateCommunity0.75039,3420.75039,7571.05% Legislative & Budget Oversight 1Y - Federal/StateGovernance5.950257,5505.950263,2812.23% 1 - Total 6.700296,8936.700303,0382.07% Administration2Y - Federal/StateGovernance0.0509,0670.0509,4694.43% Communications & Cmmnty Engmnt2N - Best PracticeCommunity0.80034,2090.80035,0272.39% Ordinance, Resolution&TMC Dev2Y - Federal/StateGovernance0.0508,7670.0509,1694.59% 2 - Total 0.90052,0420.90053,6663.12% Professional Dev & Training3Y - Ordinance/ResolutionGovernance0.37030,6920.37030,8590.54% 3 - Total 0.37030,6920.37030,8590.54% Public Record Req & Record Mgt4Y - Federal/StateCommunity0.0305,2620.0305,5044.60% 4 - Total 0.0305,2620.0305,5044.60% Grand Total 8.000384,8898.000393,0672.12% 7272 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Programs byTier Programs are scored amongst four tiers with Tier 1 beingthemost directlyconnectedand supportiveof 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 Percent Change ActualBudget ProjectedAdoptedProposedProposedBudget 2020202120222022202320242022-20232023-2024 0.0%0.0% Grant Revenues$ 1,481$ -$ -$ -$ -$ - 0.0%0.0% Total Revenues & Transfers In1,481----- 3.4%2.9% Salaries & Wages208,056213,456219,552222,034229,560236,221 -6.1%1.5% Benefits107,845107,048110,833110,292103,529105,046 10.0%0.0% Supplies1,0019254502,0002,2002,200 0.0%0.0% Technology Supplies385-20--- -9.1%0.0% Professional Services14,07510,2005,00016,50015,00015,000 0.0%0.0% Communications10,8123,7566,0006,0006,0006,000 0.0%0.0% Professional Development7,7702,61620,00028,00028,00028,000 0.0%0.0% Technology Services-3566--- -40.0%0.0% Other Expenses1,4526572001,000600600 -0.2%2.1% Total Expenditures & Transfer Out351,396$ $ 338,693$ 362,120$ 385,826$ 384,889$ 393,067 NET BUDGET (384,889)(393,067) * Net budget equals the department's total revenues plus transfers in, less total expenditures and transfers out. 7373 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Salary and Benefit Details General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues CN001100-333219Dept Of Treasury-Cares Act$ 1,481$ -$ -$ -$ -$ - Total Operating Revenues1,481----- Total Revenues$ 1,481$ -$ -$ -$ -$ - Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 208,056$ 213,456$ 219,552$ 222,034$ 229,560$ 236,221 CN001100-511000Salaries Total Salaries & Wages208,056213,456219,552222,034229,560236,221 CN001100-521000FICA16,43516,90717,54816,97817,56118,071 CN001100-523000PERS13,29012,59211,74211,34813,07113,908 CN001100-524000Industrial Insurance2,6144,1382,2502,7062,7532,890 CN001100-524050Paid Family & Med Leave Prem309318352319369380 CN001100-525000Medical, Dental, Life, Optical12,530878949949434456 CN001100-525097Self-Insured Medical & Dental62,66772,21577,99277,99269,34169,341 Total Personnel Benefits 107,845107,048110,833110,292103,529105,046 CN001100-531000Supplies-General-33---- CN001100-531001Office Supplies8488263002,0002,0002,000 CN001100-531005Meeting Food15365150-200200 CN001100-536001Computer peripherals385-20--- Total Supplies1,3879254702,0002,2002,200 CN001100-541006Consulting Services14,07510,2005,00016,50015,00015,000 CN001100-542001Telephone/Alarm/Cell Service10,8123,7566,0006,0006,0006,000 CN001100-543000Professional Development-20---- CN001100-543001Memberships-(5)---- CN001100-543002Registrations1,1041,7595,0008,0008,0008,000 CN001100-543003Meals-Prof Dev related--333--- CN001100-543004Airfare2,1546102,248--- CN001100-543005Mileage19-181--- CN001100-543007Hotel/Lodging4,2822312,6725,000-- CN001100-543008Ground Transp/Parking211-239--- CN001100-543999Other Prof Dev/Travel Expenses--9,32515,00020,00020,000 CN001100-546004Online Services-Subscriptions-3566--- CN001100-549009Media Subscriptions49452200500200200 CN001100-549010Business Meals (non Prof Dev)1,403205-500400400 Total Services & Passthrough Pmts 34,10917,26431,26651,50049,60049,600 Total Expenditures$ 351,396$ 338,693$ 362,120$ 385,826$ 384,889$ 393,067 7474 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington This page intentionallyleft blank 7575 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington M 7676 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT : Mayor (03) FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Allan EkbergMayor Description 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 Council a proposed budget and to serve as the official and ceremonial head of the City. The Mayor is assisted withtion, the andEconomic Development. 2021-2022Accomplishments of Outcome Goals AdvancedCity Strategic Goals and priorities through implementation of the 2021-22 Adopted Budget and Capital Improvement Plan.Strategic Goals 1, 2, 3, 4,& 5 Continuedefforts to increase equity and social justiceby funding trainings organized by the Equity Policy Implementation Committee and offered to City staff.Strategic Goals 2, 4,& 5 -19 pandemic by supporting the community andsmall businesses with information on resources such as federal grants and loans. Strategic Goals 3 & 5 Executed purchase and sale agreements to sellthe former motels site on Tukwila International Boulevard to HealthPoint for a healthandwellness 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 2021-2022Other Accomplishments Explored financial sustainability options for Fire Services by working with the Fire/EMS Community Advisory Committeewhich 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 creatingan Economic Development Plan for the City. Strategic Goals 1, 2, 3,& 5 7777 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 2023-2024Outcome Goals Advance City Strategic Goals and priorities through implementation of the 2023-24Adopted Budget and Capital Improvement Plan.Strategic Goals 1, 2, 3, 4,& 5 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 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 2023-2024Indicators 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 Strategic Goals 3 & 5 7878 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Program Change Discussion 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 aspartial 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 Travel. imal 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 intothe 2023 budget. sthe contract for City Attorney Services at the same rate for 2023 and provides a 6% increase in 2024. With no increasein 2023, the city will work touse the attorneys time more efficiently which may impact availability on lower priority issues. continue to focus on ensuring compliance with applicable local, state,and federal laws and will external policy development. Department Detail Program Descriptions The following programs are budgeted inthe: PROGRAM NAMEPROGRAM DESCRIPTION Emergency Preparation Emergency training, continuity of operations plans, developing backup systems. & Response Providing Tukwila community members with resources to improve quality of life and Community Investment access to opportunities. Governmental Affairs & Liaise with other government and regional entities. Includes travel and registrations Regional Issuesto regional, state, and national boards Prosecution ServicesContracted Prosecuting Attorney services General functions for standard operations of the department, including purchasing, Administrationtimecards,budget development and oversight, culture and internal communications, recruiting and hiring, employee supervision and performance evaluations. Communications & Community Fosters more inclusive public participation and relationship building. Engagement Work on general City policies. Includes reviewing policy changes proposed by other City Policy departments, participating on policy development teams, and recommending policy Development changes. 7979 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Oversees and coordinates with city staff in preparation for City Council meetings; Council Legislative Provides information to Council for their deliberation. Supports and implements Support Council policy decisions. Activities focused on environmental sustainability, such as Recycling, Transportation Environmental Demand Management, and environmental stewardship. Activities to benefit City of StewardshipTukwila residents include, community outreach and programs, grant-writing, and other supportive activities. Prosecution ServicesContracted Prosecuting Attorney services Oversight of the Public Defense Program, processing invoices, reports, complaints. Public Defense Prepares annual program report. Applies for grant funds to support the program. Program Oversight of Office of Public Defense Grant funds. Prepares reports as required Attracting businesses and developments to Tukwila. Business & Building and maintaining relationships with businesses, including networking, Development providing general assistance, and helping businesses resolve issues related to the Attraction/Retention City. Destination Developing the City as a destination for tourism by investing in facilities and Developmentinfrastructure. Tourism MarketingProgram to attract visitors. City Attorney ServicesContracted City Attorney services Professional Development of operational and strategic knowledge and skills to support staff Development & development and better outcomes for the community and organization. Training Staffing, participating and other support for the successful development and administration of Board and Commission recruitment, trainings, and meetings. Includesassisting with appointments and monitoring terms of appointment and Boards/Commissions/ trainingrequirements. Receiveapplications and compiles memo for Mayor, Committeesschedule 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 & Adherence to public records laws. Record Mgt Coordinating management, development, and/or sale of select city owned properties City Property including the following: HealthPoint Health & Wellness Center, Newporter Site, Development & Tukwila Village, George Long Shops, Minkler Shops, Old Fire Station 51, and Management Longacres. Lodging Tax Application Administrative oversight of committee business including funding requests. Oversight/Support 8080 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Budgetby Program FTEFTE% Change Program DescriptionTierLegally Required (Y/N)Type of Program2023 Budget2024 Budget AllocationAllocation2023 - 2024 Emergency Prep & Response 1Y - Federal/StateGovernance0.0459,3780.0459,8394.92% Community Investment 1N - Best PracticeCommunity0.02520,2130.02520,4090.97% Governmental & Regionl Affairs 1Y - Federal/StateCommunity0.425209,8660.425218,0453.90% 1 - Total 0.495239,4570.495248,2933.69% Prosecution Services2Y - Federal/StateCommunity0.030155,0020.030155,2310.15% Administration2Y - Federal/StateGovernance0.950242,7990.950252,7614.10% Communications & Cmmnty Engmnt2N - Best PracticeCommunity0.565137,2910.565142,9204.10% City Policy Development2Y - Federal/StateGovernance0.700171,0010.700178,8264.58% Council Legislative Support2Y - Federal/StateGovernance0.28068,5090.28071,8424.87% Environmental Stewardship2Y - Ordinance/ResolutionCommunity-10,000-10,000 - Public Defense Program2Y - Federal/StateCommunity0.100447,4220.100448,1840.17% Business & Develpmt Attr/Rtntn2N - Best PracticeCommunity0.395304,1240.395118,506-61.03% Destination Development2N - Best PracticeCommunity0.0305,8650.0306,1605.03% Tourism Marketing2N - Best PracticeCommunity0.15029,3230.15030,7995.03% 2 - Total 3.2001,571,3363.2001,415,228-9.93% City Attorney Services3Y - Federal/StateCommunity0.020501,8350.020525,9874.81% Professional Dev & Training3Y - Ordinance/ResolutionGovernance0.25084,3090.25086,9203.10% Boards/Commissions/Committees3Y - City CodeGovernance0.07512,5500.07513,1264.59% 3 - Total 0.345598,6940.345626,0334.57% Public Record Req & Record Mgt4Y - Federal/StateCommunity0.0508,3370.0508,7184.57% City Property Dev & Mngmnt4N - No MandateCommunity0.32568,9250.32572,5405.24% Lodging Tax Apl Oversight/Sprt4Y - City CodeCommunity0.08515,9180.08516,7014.92% 4 - Total 0.46093,1800.46097,9595.13% Grand Total 4.5002,502,6674.5002,387,513-4.60% Programs by Tier Programs are scored amongst four tiers with Tier 1 being the most directly connected and tiers with 72% of the budget allocated to Tiers1 and 2. 8181 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Programs by Tier $239 Tier 1 $248 $1,571 Tier 2 $1,415 $599 Tier 3 $626 $93 Tier 4 $98 $0 Not Assigned $0 $0$200$400$600$800$1,000$1,200$1,400$1,600$1,800 Thousands 2023 Budget2024 Budget Performance Measures 2023- 20212022COUNCIL PROGRAMPERFORMANCE MEASURE2024 ActualActualGOAL Target Business & Dev Businesses assisted by the Office of Strategic Attraction/ 502430 Economic DevelopmentGoal 3 Retention Lodging Tax Strategic Application Lodging tax applications approved for funding6810 Goal 3 Oversight/Support For respondents within the Puget Sound Strategic Tourism Marketing**-15 Promotor Score as a place to live (2017 Goal 5 score, -27) For respondents within the Puget Sound Strategic Tourism Marketing**10 Promotor Score as a place to work (2017 Goal 5 score, +5) For respondents within the Puget Sound Strategic Tourism Marketing**25 Promotor Score as a place to visit (2017 Goal 5 score +20) Communications Increase number of followers across all 20% Strategic & Community 2,5333,040 Experience Tukwila social media platformsincreaseGoal 5 Engagement 8282 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Budget by Revenue & Expenditure Summary Percent Change ActualBudget Expenditures by Division ProjectedAdoptedProposedProposed 2022-20232023-2024 202020212022202220232024 4.9%2.6% Mayor's Office Administration 1,283,3321,187,3051,226,9781,259,6031,321,4071,356,021 -18.6%-32.6% Economic Development 355,697316,187654,471532,760358,992 476,643 -0.5%3.7% Attorney Services 640,785648,670586,473651,600648,500672,500 -2.5%-4.6% Department Total$ 2,279,815$ 2,152,162$ 2,290,094$ 2,565,674$ 2,502,667$ 2,387,513 Percent Change ActualBudget ProjectedAdoptedProposedProposed Expenditures by Type 2020202120222022202320242022-20232023-2024 6.5%5.4% Salaries & Wages592,928616,670653,549667,577711,108749,289 -1.0%3.5% Personnel Benefits220,373219,169219,614228,960226,607234,577 0.0%0.0% Supplies16,0965,9924,00010,00010,00010,000 -6.3%-10.4% Services1,310,3321,412,9311,659,1371,554,9521,393,647 1,450,418 -- Capital Outlays------ -2.5%-4.6% Department Total$ 2,279,815$ 2,152,162$ 2,290,094$ 2,565,674$ 2,502,667$ 2,387,513 8383 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Salaries and Benefits Detail 8484 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: Administration FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Allan EkbergMayor Description 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 Council a proposed budget and to serve as the official and ceremonial head of the City. The Mayor is assisted with Office,andEconomic Development. Expenditure Summary General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues MR003100-333105Child & Adult Care Food Prgrm$ 2,400$ -$ -$ 7,500$ -$ - MR003100-333215Dept of Treasury-ARPA-15,689-25,000-- MR003100-333219Dept Of Treasury-Cares Act46,732----- MR003500-334012Office of Pub Def Imprvmts5,83089,26230,00015,00037,50037,500 Total Operating Revenues54,962104,95130,00047,50037,50037,500 Total Revenues$ 54,962$ 104,951$ 30,000$ 47,500$ 37,500$ 37,500 8585 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 384,710$ 401,631$ 425,828$ 433,800$ 465,522$ 490,269 MR003100-511000Salaries ---5,000-- MR003100-512000Extra Labor Total Salaries & Wages384,710401,631425,828438,800465,522490,269 MR003100-521000FICA26,61927,59232,02233,54435,61237,506 MR003100-523000PERS49,15046,21043,12543,00348,85151,963 MR003100-524000Industrial Insurance9821,5578071,0691,0321,084 MR003100-524050Paid Family & Med Leave Prem508521766621748784 MR003100-525000Medical, Dental, Life, Optical26,4693,20819,8113,4651,5981,678 MR003100-525095Kaiser Medical & Dental----19,14219,142 MR003100-525097Self-Insured Medical & Dental55,97080,61565,00087,06452,94852,948 Total Personnel Benefits 159,699159,704161,531168,766159,932165,105 MR003100-531000Supplies-General--1005,000-- MR003100-531001Office Supplies1,2581,756100-3,0003,000 MR003100-531002Printing Supplies1,865999--1,0001,000 MR003100-531003Operating Supplies161----- MR003100-531005Meeting Food1,951----- MR003100-531008Employee Appreciation Supplies6,2307,5023,5004,0004,0004,000 MR003100-531013Training Supplies-58850-1,0001,000 MR003100-535003Office Equipment121----- MR003500-531000Supplies-General-(8,104)---- MR003500-535000Small Tool & Minor Equipment337----- MR003500-536000Technology Supplies1,514----- MR003500-536001Computer peripherals54----- Total Supplies13,4912,7413,7509,0009,0009,000 MR003100-541002Attorney Services39,00032,500---- MR003100-541004Tukwila Scholarships13,50010,00010,00010,00010,00010,000 MR003100-541006Consulting Services14,975-38,050--- MR003100-541007Contracted Services---30,00030,00030,000 MR003100-541011Instructors19,000----- MR003100-541012Translation & Interpretation-972500--- MR003100-541024Government Affairs40,07912,00028,25051,00051,00051,000 MR003100-542001Telephone/Alarm/Cell Service4511862,000-2,0002,000 MR003100-542003City Wide Internet19530---- MR003100-543001Memberships66,29168,21380,80073,50076,37180,481 MR003100-543002Registrations3,8759,3665,00014,8008,2008,200 MR003100-543003Meals-Prof Dev related--200--- MR003100-543004Airfare7283971,700--- MR003100-543005Mileage--200--- MR003100-543007Hotel/Lodging3,8128594,600--- MR003100-543008Ground Transp/Parking50----- MR003100-543009Tuition/Coaching/Trainer750----- MR003100-543999Other Prof Dev/Travel Expenses--5014,50020,00020,000 MR003100-544001Legal & Public Notices529-1,000--- MR003100-544003Sponsorships marketing-1,500--750750 MR003100-545001Copier Rental2,3622,3118002,600-- MR003100-546001Software Maintenance Contract11,76215,689---- MR003100-546004Online Services-Subscriptions--10-772772 MR003100-548095Fleet Oper and Maint costs12,8829,54822,43722,43718,01018,595 MR003100-549000Miscellaneous Expenses--1,000--- MR003100-549003Commute Trip Reduction CTR32,2594,0656,10010,00010,00010,000 MR003100-549004Employee Appreciation Svcs(1,800)903,0003,0003,0003,000 MR003100-549007Excise Taxes & Other Assessmnt19,50214,63320,00020,00019,50119,501 MR003100-549009Media Subscriptions287----- MR003100-549010Business Meals (non Prof Dev)795121600-600600 MR003500-541005Public Defense435,315430,679399,595387,200413,048413,048 8686 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 8787 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: : Mayor (03)Economic Development FUND:FUND NUMBER: General000 RESPONSIBLE MANAGERPOSITION: : Derek SpeckEcon. Dev. Administrator Description 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 ActualBudget Change Budget ProjectedAdoptedProposedProposed 2020202120222022202320242022-20232023-2024 Grant Revenues$ 52,895$ 20,680$ -$ 185,000$ 190,000$ -2.7%-100.0% Total Revenues & Transfers In52,89520,680-185,000190,000-2.7%-100.0% Salaries & Wages208,218215,039227,721228,777245,586259,0207.3%5.5% Benefits60,67459,46658,08560,19466,67469,47210.8%4.2% Supplies1,2125161505005005000.0%0.0% Repair & Maintenance Supplies1,36926----0.0%0.0% Fleet Supplies--100---0.0%0.0% Professional Services--150,000150,00012,00012,000-92.0%0.0% Communications--1,000---0.0%0.0% Professional Development13,64216,1404,3871,0002,0002,000100.0%0.0% Advertising1893,000--12,00012,0000.0%0.0% Technology Services5,694-200---0.0%0.0% Other Expenses64,69922,00035,000214,000194,0004,000-9.3%-97.9% Total Expenditures & Transfer Out$ 355,697$ 316,187$ 476,643$ 654,471$ 532,760$ 358,992-18.6%-32.6% NET BUDGET(342,760)(358,992) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues MR003700-333215Dept of Treasury-ARPA$ -$ 10,000$ -$ 185,000$ 190,000$ - MR003700-333219Dept Of Treasury-Cares Act31,965----- MR003700-337090Port Of Seattle-Economic Dev P20,93010,680---- Total Operating Revenues52,89520,680-185,000190,000- Total Revenues$ 52,895$ 20,680$ -$ 185,000$ 190,000$ - 8888 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 8989 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: : Mayor (03)Attorney FUND:FUND NUMBER: General000 RESPONSIBLE MANAGERPOSITION: :Kari SandContract City Attorney Description The mission 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 General Ledger Code Details Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 MR003006-524000Industrial Insurance$ (0)$ (1)$ (2)$ -$ -$ - Total Personnel Benefits (0)(1)(2)--- MR003006-531000Supplies-General---500-- MR003006-531001Office Supplies----500500 MR003006-531002Printing Supplies242,710---- Total Supplies242,710-500500500 MR003006-541000Professional Services---1,000-- MR003006-541002Attorney Services304,650396,000396,000396,000396,000420,000 MR003006-541014Prosecution Services132,000150,000150,000150,000150,000150,000 MR003006-541027Special Matters (legal)201,99397,89340,000102,000102,000102,000 MR003006-545001Copier Rental2,1202,0695002,100-- MR003006-549000Miscellaneous Expenses--(25)--- Total Services & Passthrough Pmts 640,762645,962586,475651,100648,000672,000 Total Expenditures$ 640,785$ 648,670$ 586,473$ 651,600$ 648,500$ 672,500 9090 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington This page intentionallyleft blank 9191 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Court Municipal Court Judge (1) Judicial Branch Administrator (1) Court Support Court Operations Services Manager Supervisor (1) (1) Court Support Court Operations Services Case Specialist (2) Manager (1) Court Support Court Operations Services Associate Associate (2.75) (1) 9292 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT : Court (09) FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Kimberly WaldenJudge Description The primary function of the Municipal Courtunder the jurisdiction of the appointed Judgeis 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 abetter place to live through responsible and impartial administration of the laws designed to protect the public, while safeguarding the rights of individuals. 2021-2022Accomplishments Continuedto lead and participate in the statewide review of legalfinancial obligations to change the long-term economic effects this has on the marginalized population.Strategic Goal 4. Increasedsuccession planning effortses to grow.Strategic Goal 4. Fully participatedin the implementation of theC Strategic Goal 4. Successfulin creating streamlined,uniformed processes and forms which assists in creating consistency with neighboring courts, resultingin increased compliance with court orders. Strategic Goal 4. Enhancedcollaboration 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. 2023-2024Outcome Goals Explore the possibility of creating aCommunity Courtwith 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. Thegoal is to build stronger and safer neighborhoods and reduce recidivism. Inaddition,we will expand the Court Connection Centerwhich 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 assistTukwila Municipal Courtwith expandingthe Court Connection Centerprogram by partnering with additionallocal and regional service providers and connect court users and the community to these services. location on the Tukwila International Boulevard and access to public transportation will make these services more accessible to our communityand neighboring communitieswhile supporting the promotion of the Justice Center as a true community resource.Strategic Goal 2. 9393 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Continue to beone ofthe leading courtsin customer service and innovationin Washington State. Strategic Goal 4. Expand court services byadding 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 participantsand the reduction in recidivism. Unfortunately, this program is not offered in Spanish in this region. We will change thisby 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 requiredSome of the changes madeare 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 effectrequiring mandatory continuing courteducation for court administrators. While the court has always supported court educationwithout the rule, this new rule nowmakes it a requirement. There is also ongoing mandatory judicial education for judgeswhich the courtcontinuesto comply with, as well as necessary court education for all court personnel. LegislativeImpacts In February 2021, the Washington Supreme Court found that that the drug possession statute was unconstitutional. Courts are now required to review,dismiss,andvacateall drug possession charges. This will be a huge undertaking for the courtincluding the prosecutor, public defender, and the Finance Departmentwho 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 incurredexpensesfor processing these vacations. At this time,we do not anticipate the need to increase FTEs, but we do anticipate an increase to our workloadthat 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 fourphoto enforcement cameras covering two intersections. To support this initiative, the council approved the addition of 2.25 FTEs. On Monday, September 26 th, the council approved two additional cameras at another intersectionas part of the school zone safety program. The court worked with the vendorin the initial implementation to create many efficiencies thus allowing the court to maintain our current staffing levelto 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 increasestaffing, we do anticipate a substantial increase in traffic filings. It is the co intent to support the park speed zone citations by increasing our overtime budget in lieu of increasing FTEsat this time. 9494 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Department Detail Program Descriptions The following programs are budgeted in Municipal Court: PROGRAM NAMEPROGRAM DESCRIPTION Emergency Preparation Emergency training, continuity of operations plans, developing backup systems. & Response Providing Tukwila community members with resources to improve quality of life and Community Investment access to opportunities. General functions for standard operations of the department, including purchasing, Administrationtimecards, budget development and oversight, culture,and internal communications, recruiting and hiring, employee supervision and performance evaluations. Communications & Community Fosters more inclusive public participation and relationship building. Engagement Professional Development of operational and strategic knowledge and skills to support staff Development & development and better outcomes for the community and organization. Training Trainings required by Federal, State, Local laws and/or City of Tukwila Mandatory Training organizational policy. 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 Boards/Commissions/ trainingrequirements. Receive applications and compiles memo for Mayor, Committeesschedule 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 Process invoices for payment, review department coding and data input, issue Accounts Payable 1099s. Review and post purchase card transactions School Zone Safety Program created to reduce speeding in schoolzones. Includes technology Camerasequipment, processing, and staffingfor Police & the Court Maintain adequate insurance coverage for liabilities, property, and employee errors Risk Management & omissions. Review claims and file reports as needed Public Record Req & Adherence to public records laws. Record Mgt The constellation of court rules, business practices, culture,and governance, and CaseManagementstaffing and technology infrastructureassembled to achieve the objectives of timely, cost-effective, and procedural fairness. Incompliance with RCW 2.43 the court provides AOC Certified Court Interpreters to Court Interpreter all court customers for criminal and non-criminal hearings, mitigation and contested Program hearings, front counter assistance and 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 Court Support Services 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. 9595 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Budget by Program Programs by Tier Programs are scored amongst four tiers with Tier 1 beingthemost directlyconnectedand supportiveof rtfall into all four tierswith47% of the budget allocated toTier4. Programs by Tier $137 Tier 1 $212 $272 Tier 2 $350 $511 Tier 3 $483 $821 Tier 4 $815 $0$100$200$300$400$500$600$700$800$900 Thousands 2023 Budget2024 Budget 9696 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Performance Measures 2023- 20212022COUNCIL PROGRAMPERFORMANCE MEASURE2024 ActualActualGOAL Target Process school zone safety camera infractions School Zone Strategic timely, taking into accountindividual's ability to **100% Safety CamerasGoal 1 pay fines Professional Court staff attend a minimum of two (2) training Strategic Development & **100% courses annuallyGoal 4 Training Mandatory Applicable Court staff comply with mandatory Strategic **100% Trainingstate training (GR26, ARLJ14) annuallyGoal 4 Court Support Strategic Conduct DVMRT training classes annually**300 ServicesGoal 2 Court Support End of Strategic Implement new evening DVMRT class** Services2023Goal 2 Community Engage with neighboring courts to establish a End of Strategic ** Investmentcommunity court2024Goal 1 Budget by Revenue & Expenditure Summary Municipal Court ActualBudgetPercent Change Budget ProjectedAdoptedProposedProposed 2020202120222022202320242022-20232023-2024 Grant Revenues$ 24,292$ 13,815$ 9,659$ 1,750$ 2,000$ 2,00014.3%0.0% General Government Revenue8,41918,43210,67010,30015,12015,12046.8%0.0% Security revenue24,02317,25212,60995,42512,70012,700-86.7%0.0% Fines and Penalties116,60378,661245,020257,925248,475242,275-3.7%-2.5% Other Income4,816814554,500600550-86.7%-8.3% Investment earnings-474100---0.0%0.0% Total Revenues & Transfers In178,153128,716278,513369,900278,895272,645-24.6%-2.2% Salaries & Wages811,174750,3971,006,4461,062,9241,095,9561,187,9043.1%8.4% Benefits357,620326,694431,335336,722385,497404,06314.5%4.8% Supplies7,45613,33810,27920,20020,60021,6452.0%5.1% Repair & Maintenance Supplies1,425-95---0.0%0.0% Small Tools5,7346,162-5001,5001,500200.0%0.0% Technology Supplies4,5971,7992,800-6,5006,5000.0%0.0% Professional Services58,21771,60297,140107,680127,000127,02017.9%0.0% Communications5,8248,2728,90014,26010,35012,000-27.4%15.9% Professional Development7,46511,21913,84010,92551,77750,587373.9%-2.3% Rentals2,6835,5252,50014,7006,0006,600-59.2%10.0% Technology Services26,27112,87418,619-29,50034,9000.0%18.3% Repairs & Maintenance Services3653191,34917,8002,9502,970-83.4%0.7% Other Expenses3,7961,7392,79911,7713,7103,710-68.5%0.0% Total Expenditures & Transfer Out1,292,626$ $ 1,209,940$ 1,596,100$ 1,597,482$ 1,741,340$ 1,859,3999.0%6.8% NET BUDGET (1,462,445)(1,586,754) * Net budget equals the department's total revenues plus transfers in, less total expenditures and transfers out. 9797 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Salary and Benefit Details 9898 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code details Administration Division Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues MC009100-333219Dept Of Treasury-Cares Act$ 17,809$ -$ -$ -$ -$ - MC009100-334010State Grnt-AOC Interpreter5,89013,8159,1641,7502,0002,000 MC009100-334011State Grnt-LFO Interest280----- MC009100-334035State Agencies313----- MC009100-337000Grnts, Entitlmt & Oth pmts Gov--495--- MC009100-341320Municipal Court Records Svcs104189150200100100 MC009100-341330Court -Admin Fees (Warrants)8,29518,21610,50010,00015,00015,000 MC009100-341620Municipal/District Court2026201002020 MC009100-342100Law Enforcement Svcs-Contract1,133252-80,000-- MC009100-342330Adult Probation Svc Chrg--12,000--- MC009100-342360Housing/Monitoring Prisoners1,080859600200500500 MC009100-342370Booking Fees1,3204969225200200 MC009100-352300Proof Motor Vehicle Insurance75741202005050 MC009100-353100Traffic Infraction Penalties78,63439,43725,00050,00025,00020,000 MC009100-353700Non-Traffic Infraction Penalty5,8222,3921,0002,7001,2001,000 MC009100-354000Civil Parking Infraction Pnlty8,21810,1958,0007,0008,0008,000 MC009100-354003School Zone Camera Penalties--200,000180,000200,000200,000 MC009100-355200Driving Under Influence Fines1,8378021,5002,5001,5001,500 MC009100-355800Other Crim Traffic Msdmnr Fine5,3574,8483,5008,5005,5005,000 MC009100-356900Other Criminal Non-Traffc Fine9,15117,9285,0004,5006,0005,500 MC009100-357330Public Defense Cost7,4022,9859002,5001,2001,200 MC009100-357350Court Interpreter Cost98----- MC009100-357390Misc Court Cost Recoupments10--252525 MC009100-361110Investment Interest-474100--- MC009100-361190Municipal Court Bank Svc Fee-(645)(21)--- MC009100-361400Interest on Receivables4,4627054764,500600550 MC009100-369900Other Revenues35421---- Total Operating Revenues157,663113,071278,513354,900266,895260,645 Total Revenues$ 157,663$ 113,071$ 278,513$ 354,900$ 266,895$ 260,645 Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 533,381$ 552,250$ 717,366$ 743,963$ 773,187$ 829,985 MC009100-511000Salaries 65--100-- MC009100-513000Overtime Total Salaries & Wages533,446552,250717,366744,063773,187829,985 MC009100-521000FICA38,98840,52254,47237,68959,14963,494 MC009100-523000PERS67,80164,01173,53052,75881,13787,969 MC009100-524000Industrial Insurance1,8772,8062,2651,7022,8042,945 MC009100-524050Paid Family & Med Leave Prem7417921,2166781,2421,328 MC009100-525000Medical, Dental, Life, Optical3,5643,3283,7713,5943,3913,560 MC009100-525097Self-Insured Medical & Dental96,91080,557147,15087,002128,904128,904 MC009100-526000Unemployment Compensation5,5268,050---- Total Personnel Benefits 215,407200,066282,405183,423276,628288,199 9999 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington MC009100-531000Supplies-General-(31)-15,000-- MC009100-531001Office Supplies8245,6091,200-6,0006,300 MC009100-531002Printing Supplies1,505496400-1,5001,600 MC009100-531003Operating Supplies2,8844,1525,500-4,5004,700 MC009100-531005Meeting Food644246250-500500 MC009100-531008Employee Appreciation Supplies1955862-200200 MC009100-531999Other Supplies-general----200210 MC009100-532002Maintenance Supplies81----- MC009100-532003Safety Supplies1,298-95--- MC009100-532007Cleaning & Janitorial Supplies46----- MC009100-535000Small Tool & Minor Equipment-2,955-500-- MC009100-535003Office Equipment5,7341,236--1,5001,500 MC009100-536001Computer peripherals4,5971,7992,300-2,5002,500 MC009100-536999Other Technology Supplies----1,5001,500 Total Supplies17,80816,5219,80615,50018,40019,010 MC009100-541000Professional Services-(6)---- MC009100-541007Contracted Services3,71121,442-2,50010,00010,000 MC009100-541011Instructors--20--- MC009100-541012Translation & Interpretation25,87529,49325,00030,00034,50034,500 MC009100-541017Security/Safety Svcs7,987----- MC009100-541022ProTem Judges6,60013,32010,50010,50017,00017,000 MC009100-542000Communications2,4182,232-11,300-- MC009100-542001Telephone/Alarm/Cell Service2,4803,8263,500-4,5005,000 MC009100-542002Postage/Shipping Costs3081,9063,000-3,0003,200 MC009100-542003City Wide Internet4862101,500-2,4003,240 MC009100-542004Printing & Binding Services--800--- MC009100-543000Professional Development4251,350---- MC009100-543001Memberships1,4231,5021,560-2,5002,600 MC009100-543002Registrations1,0574,2401,005-7,5007,700 MC009100-543003Meals-Prof Dev related27-95-5,5005,000 MC009100-543004Airfare-3073,077-5,5005,500 MC009100-543005Mileage----800840 MC009100-543006Certifications & Licenses14----- MC009100-543007Hotel/Lodging--2,450-10,0008,500 MC009100-543008Ground Transp/Parking--79-3,1003,100 MC009100-543009Tuition/Coaching/Trainer--1,980--- MC009100-543999Other Prof Dev/Travel Expenses---6,000-- MC009100-545000Operating Rentals & Leases5536250014,700-- MC009100-545001Copier Rental2,6282,5782,000-3,0003,300 MC009100-545004Equipment Rental-2,585--3,0003,300 MC009100-546001Software Maintenance Contract23,9569,42315,000-25,00030,000 MC009100-546004Online Services-Subscriptions9002,2013,000-2,5002,700 MC009100-548000Repair & Maint Services---17,500-- MC009100-548001Repair services493191,349-2,0002,000 MC009100-548002Maintenance Services279---500500 MC009100-548006Uniform Cleaning/Repair37----- MC009100-548999Repair & Maint Services----150150 MC009100-549000Miscellaneous Expenses-971485,966-- MC009100-549001Armor Car Service--1,100--- MC009100-549002Credit Card Fees1,1181,002-3,0001,5001,500 MC009100-549007Excise Taxes & Other Assessmnt--151010 MC009100-549009Media Subscriptions2,199----- MC009100-549011Witness & Juror Fees53640502,5001,2001,200 MC009100-549012Bank Fees--1,500-1,0001,000 Total Services & Passthrough Pmts 84,08599,02979,213103,971146,160151,840 Total Expenditures$ 850,746$ 867,866$ 1,088,791$ 1,046,957$ 1,214,374$ 1,289,034 100100 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Probation Division Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues MC009300-342330Adult Probation Svc Chrg$ 20,490$ 15,645$ -$ 15,000$ 12,000$ 12,000 Total Operating Revenues20,49015,645-15,00012,00012,000 Total Revenues$ 20,490$ 15,645$ -$ 15,000$ 12,000$ 12,000 Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 277,656$ 198,147$ 289,080$ 316,561$ 322,770$ 357,920 MC009300-511000Salaries ---2,000-- MC009300-512000Extra Labor 72--300-- MC009300-513000Overtime Total Salaries & Wages277,728198,147289,080318,861322,770357,920 MC009300-521000FICA20,15414,32821,82224,41024,69227,381 MC009300-523000PERS23,3649,3558,47219,8259,3179,975 MC009300-523001PSERS11,75812,63121,44811,47425,12128,606 MC009300-524000Industrial Insurance9071,0556431,041860903 MC009300-524050Paid Family & Med Leave Prem401278464449519573 MC009300-525000Medical, Dental, Life, Optical2,0143,0393,2803,2831,3041,369 MC009300-525097Self-Insured Medical & Dental83,61485,94292,80092,81747,05647,056 Total Personnel Benefits 142,213126,628148,930153,299108,869115,864 MC009300-531000Supplies-General-(12)1495,200-- MC009300-531001Office Supplies6701,2072,000-4,5004,700 MC009300-531003Operating Supplies6161,517650-1,7001,800 MC009300-531004Event Food119----- MC009300-531005Meeting Food-9568-1,3001,425 MC009300-531999Other Supplies-general----200210 MC009300-535000Small Tool & Minor Equipment-1,970---- MC009300-536001Computer peripherals--500-2,5002,500 Total Supplies1,4044,7783,3675,20010,20010,635 MC009300-541000Professional Services---5,000-- MC009300-541012Translation & Interpretation--120500500520 MC009300-541017Security/Safety Svcs12,4843,39258,00058,68060,00060,000 MC009300-541022ProTem Judges1,5603,9603,5005005,0005,000 MC009300-542000Communications--1002,960-- MC009300-542002Postage/Shipping Costs328--250360 9990--200200 MC009300-542003City Wide Internet MC009300-543000Professional Development(148)----- MC009300-543001Memberships13090804251,0001,000 MC009300-543002Registrations2,5501,5741,7481,5004,0754,275 MC009300-543003Meals-Prof Dev related29-256-2,2202,220 MC009300-543004Airfare805197198-3,6003,600 MC009300-543005Mileage--171-300300 1,1021,7621,142-4,2824,482 MC009300-543007Hotel/Lodging MC009300-543008Ground Transp/Parking51198--1,4001,470 MC009300-543999Other Prof Dev/Travel Expenses---3,000-- MC009300-546001Software Maintenance Contract205----- 101101 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 102102 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington This page intentionallyleft blank 103103 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Parks & Recreation Includes Foster Golf Staff 104104 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT : Recreation (07) FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Pete MayerParks & Recreation Director Description 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. 2021-2022Accomplishments 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 Strategic Plan facilitated multiple community meetings for siting and programming feedback. Goals 1, 2, 3, 4 & 5. PROS Plan Goals 1, 2, 3, 4 & 5. Strategic Plan Goal 1. PROS Plan 2022 Tukwila Pond Master Plan adopted by City Council. 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 Strategic Plan Goals 1 & 2. PROS Plan Goals 3, 4 & 5. and activities ($281.4k). 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 Strategic Plan Goal 2. PROS Plan Goals 4 & 6. other community recreation programs. 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 Strategic Plan Goals 2, 4 & 5. PROS Plan Goals 3, participated in senior programs in 2021-22. 4 & 5. Strategic Plan Goal 4. 6.4% budget reductions as directed. Modified existing service levels to parks and trail systemto accommodate landscape maintenance Strategic Plan at new Public Safety Plan facilities (TJC, FS51, FS52) within the current budget. 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), Strategic Plan Goal 1. PROS demolition and clearing of new shoreline park property (S. 116). th 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 Strategic Plan Goals 2, 3 & 5. activities. 2023-2024Outcome Goals 105105 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Strategic Plan Integrated art throughout the city, guided by the Tukwila Municipal Arts 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, Strategic Plan Goals 1 & 5. PROS through volunteerism,and seeking out grant opportunities. Goals 2, 3, 4 & 5. Involve the community, including expected users and neighborhood residents, in capital project Strategic Plan Goals 1 & 5. PROS Goals planning and program planning and implementation. 2, 3, 4 & 5. Strategic Plan Maintain parks and public spaces so that they are safe, clean, and welcoming. Goals 1 & 5. PROS Goals 1, 2, 5 & 6. 2023-2024Indicators 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. ProgramChange 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 AdultVolleyball, youth basketball league, andTouch-a-Truck. Other programs were reduced including the afterschool program, Camp Tukwillyand 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 servicelevel 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 reducedby half, response times for graffiti removal and emergency repairs will be longer and scheduled maintenance items, like painting benche one area that will make a noticeable impact too: the spray park will operate for fewerhours 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. 106106 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 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 NAMEPROGRAM DESCRIPTION Emergency Preparation Emergency training, continuity of operations plans, developing backup systems. & Response Projects & Capital Impr Planning and executing community infrastructure investment Mgmnt General functions for standard operations of the department, including purchasing, Administrationtimecards, budget development and oversight, culture,and internal communications, recruiting and hiring, employee supervision and performance evaluations. Communications & Community Fosters more inclusive public participation and relationship building. Engagement Activities focused on environmental sustainability, such as Recycling, Transportation Environmental Demand Management, and environmental stewardship. Activities to benefit City of StewardshipTukwila residents include, community outreach and programs, grant-writing, and other supportive activities. Staffing, participating and other support for the successful developmentand administration of Board and Commission recruitment, trainings, and meetings. Also includes assisting with appointments and monitoring terms of appointment and Boards/Commissions/ trainingrequirements. Receive applications and compiles memo for Mayor, Committeesschedule 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 Schedule use of over 20 rental facilities throughout the Parks and Recreation Facility Rentalssystem: including the Community Center, picnic shelters, ball fields, and rental services (equipment rental) Homeless Encampment Maintenance and cleanup of identified homeless encampment sites within the city Response Trainings required by Federal, State, Local laws and/or City of Tukwila Mandatory Training organizational policy. Older Adult Services Services and programs for senior adults ages 50 and above and Prgms Park Restrooms Contracted services for restroom closures at city parks Contract Parks Facility Facility maintenance at Tukwila Community Center Maintenance Parks MaintenanceLandscape maintenance at city parks 107107 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Preschool Services and Implement play-based preschool programming for ages 3 to 5 Program Professional Development of operational and strategic knowledge and skills to support staff Development & development and better outcomes for the community and organization. Training Landscape maintenance at city numbered trails, Green River Trail, and Interurban TrailMaintenance Trail Wellness & Adult Srvcs Fitness memberships and classes offered for ages 13+ and adult sport activities & Prgms Youth & Teen Srvcs Programming andactivities for youth ages 5-18 and Prgms Graffiti, Vandalism & Clean up trash and destruction of public parks and city facilities garbage Grounds Maint-CityLandscape maintenance of city hall campus, Tukwila Justice Center, and fire Facilitiesstations Public Record Req & Adherence to public records laws. Record Mgt Budget by Program FTEFTE% Change Program DescriptionTierLegally Required (Y/N)Type of Program2023 Budget2024 Budget AllocationAllocation2023 - 2024 Emergency Prep & Response 1Y - Federal/StateGovernance0.49581,6510.49587,3316.96% Projects & Capital Impr Mgmnt 1N - Best PracticeCommunity0.575120,4520.575126,6575.15% 1 - Total1.070202,1031.070213,9885.88% Administration2Y - Federal/StateGovernance4.790880,6724.790945,1277.32% Communications & Cmmnty Engmnt2N - Best PracticeCommunity3.008531,8173.008564,9006.22% Environmental Stewardship2Y - Ordinance/ResolutionCommunity0.800128,6090.800134,9914.96% 2 - Total8.5981,541,0988.5981,645,0186.74% Boards/Commissions/Committees3Y - City CodeGovernance0.11033,1220.11034,5384.28% Facility Rentals3N - No MandateCommunity0.525141,5590.525147,4774.18% Homeless Encampment Response3N - Best PracticeCommunity0.17544,3740.17546,6185.06% Mandatory Training3Y - Federal/StateGovernance0.16724,1630.16725,9417.36% Older Adult Services and Prgms3N - No MandateCommunity1.795340,6241.795354,7674.15% Park Restrooms Contract3N - Best PracticeCommunity0.01081,5100.01083,9763.03% Parks Facility Maintenance3N - Best PracticeCommunity1.568195,0951.568211,6528.49% Parks Maintenance3N - Best PracticeCommunity3.530807,2753.530868,9107.63% Preschool Services and Program3N - No MandateCommunity0.59578,4650.59582,7155.42% Professional Dev & Training3Y - Ordinance/ResolutionGovernance0.31878,1740.31883,3496.62% Trail Maintenance3N - Best PracticeCommunity0.61368,2090.61374,3108.94% Wellness & Adult Srvcs & Prgms3N - No MandateCommunity1.050330,4721.050342,8103.73% Youth & Teen Srvcs and Prgms3N - No MandateCommunity2.040841,9282.040869,5553.28% 3 - Total12.4953,064,97012.4953,226,6185.27% Graffiti, vandalism & garbage4N - Best PracticeCommunity1.498197,2181.498223,22313.19% Grounds Maint-City Facilities4N - No MandateGovernance0.72087,1840.72089,9743.20% Public Record Req & Record Mgt4Y - Federal/StateCommunity0.12016,9160.12017,6474.32% 4 - Total2.338301,3182.338330,8449.80% Grand Total24.5005,109,48924.5005,416,4696.01% 108108 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Programs by Tier Programs are scored amongst four tiers with Tier 1 beingthemost directlyconnectedand supportiveof Parks &Recreationfall into all four tierswith 30% of the budget allocated toTier2and60% of the budget allocated to Tier 3. 109109 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Budget by Revenue & Expenditure Summary Parks & Recreation ActualBudgetPercent Change Budget ProjectedAdoptedProposedProposed 2020202120222022202320242022-20232023-2024 Grant Revenues241,348269,926737,132487,692425,098270,000-12.8%-36.5% General Government Revenue26872500500---100.0%0.0% Culture and Recreation fees41,731112,934166,370398,500171,200171,200-57.0%0.0% Other Income41,4565,39157,330-5,5005,6000.0%1.8% Rent & Concessions82,19583,308152,960335,500195,570195,570-41.7%0.0% Total Revenues & Transfers In406,997471,6301,114,2921,222,192797,368642,370-34.8%-19.4% Salaries & Wages2,178,7982,241,6422,417,8242,890,2792,901,7473,117,1930.4%7.4% Benefits1,081,7341,045,3151,055,8991,139,2831,118,5171,165,628-1.8%4.2% Supplies257,520160,609107,463220,850109,542113,474-50.4%3.6% Repair & Maintenance Supplies68,88974,19763,8069,00083,71089,185830.1%6.5% Resale Supplies235-14110,0002,5002,580-75.0%3.2% Small Tools58,45425,50819,1064,00020,40021,430410.0%5.0% Technology Supplies7,4292,3033,058-1,2501,3000.0%4.0% Fleet Supplies2,8873,3005,2203,0006,0006,210100.0%3.5% Professional Services68,583127,982323,411137,520255,160263,32485.5%3.2% Communications13,6719,34112,41213,50011,82012,235-12.4%3.5% Professional Development12,55312,69112,934-40,10241,4990.0%3.5% Advertising6,5199,32111,44718,00013,30013,877-26.1%4.3% Rentals10,13320,63438,22114,22825,01125,89675.8%3.5% Technology Services25,69627,29227,0599,00030,62231,698240.2%3.5% Utilities241,715298,219249,036239,800253,800262,6835.8%3.5% Repairs & Maintenance Services217,684126,726138,124153,499135,669145,440-11.6%7.2% Other Expenses12,56917,50954,29859,78870,33972,81517.6%3.5% Other Capital Improvements-12,331----0.0%0.0% Machinery & Equipment--15,00030,00030,00030,0000.0%0.0% Total Expenditures & Transfer Out4,265,068$ $ 4,214,920$ 4,554,459$ 4,951,747$ 5,109,489$ 5,416,4693.2%6.0% NET BUDGET (4,312,121)(4,774,099) * Net budget equals the department's total revenues plus transfers in, less total expenditures and transfers out. Percent Change ActualBudget Expenditures by Division ProjectedAdoptedProposedProposed 2020202120222022202320242022-20232023-2024 11.8%6.5% Recreation Dept Admin 817,956847,220797,021711,816795,928848,056 -26.8%7.3% TCC Program Admin 657,214564,498585,639428,809460,011 687,177 17.4%5.2% Preschool Program 43,13940,69153,45762,75566,022 71,720 -22.4%4.6% Youth Programs 139,870258,479321,452543,704421,908441,131 80.0%0.7% Teen Programs 87,710105,902221,248198,968358,208360,728 -85.2%1.2% Youth Free Services 141,953109,80416,717130,91919,43219,666 121.0%4.5% Wellness & Enrichment 212,506257,325361,949200,453442,991463,015 -6.1%4.4% Senior Adult Programs 287,583267,894264,656361,169339,183354,079 -0.4% Senior Free Services --220-13,12813,175 -100.0%- Community Events & Volunteers 82,69959,47816,137141,048-- -27.5%8.0% Rental Operations 133,40192,561155,006282,328204,673221,033 16.3%7.3% Park Maintenance 1,636,2101,595,6731,616,0081,716,7881,996,5942,142,774 -1.9%3.5% Library Advisory Board 2,9242,3484,1114,1284,0504,190 2.3%3.5% Art Commission 19,04513,04518,41818,70019,13019,800 2.7%3.3% Park Commission 2,859-2,6202,6302,7002,790 3.2%6.0% Department Total$ 4,265,068$ 4,214,920$ 4,554,459$ 4,951,747$ 5,109,489$ 5,416,469 110110 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 111111 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Salary & Benefit Details Parks & Recreation 202220232023 Budget20242024 Budget FTE FTESalariesBenefits FTESalariesBenefits Position Description Parks & Recreation Director11167,982$ $ 60,8461190,140$ $ 65,145 Parks & Recreation Manager33412,164149,9093443,388156,437 Parks & Recreation Analyst0.750.7586,07023,6280.7594,22125,251 Fiscal Specialist1186,29242,897190,84043,864 Recreation Superintendent11123,60049,7981130,18851,182 Recreation Program Coordinator4.755507,875237,3915542,580245,047 Recreation Program Specialist43239,678130,8513258,912135,078 Recreation Program Assistant0.50.533,67214,7830.535,91615,255 Maint & Ops Superintendent00- 0--- Parks Maintenance Supervisor11100,58450,4061105,97251,652 Lead Maintenance Specialist1194,94430,878199,97232,051 Maintenance Specialist Parks22166,29665,2942175,38067,434 Parks Maintenance Technician22131,40061,4002148,95665,054 Parks Maintenance Worker2.252.25125,48960,6802.25170,63569,427 Facilities Maintenance Technician1182,84836,553187,24037,596 Admin Support Technician10- 0--- Extra Labor538,85399,691538,853101,637 Overtime2,0003962,000400 Acting Pay2,0003662,000368 Clothing Allowance-2,750-2,750 Department Total26.2524.52,901,747$$1,118,51724.53,117,193$$1,165,628 112112 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISON: : Recreation (07)Administration FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Pete MayerParks & Recreation Director Description 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 theLibrary Advisory Board. Budget by Revenue & Expenditure Summary Parks & Recreation - Administration ActualBudget Change Budget ProjectedAdoptedProposedProposed 2020202120222022202320242022-20232023-2024 Grant Revenues$ 87,289$ 16,667$ 5,000$ -$ -$ -0.0%0.0% General Government Revenue26872-500---100.0%0.0% Culture and Recreation fees30,68981,3905,823314,500---100.0%0.0% Other Income41,4565,39156,330---0.0%0.0% Total Revenues & Transfers In159,702103,51967,153315,000---100.0%0.0% Salaries & Wages557,966596,930464,750474,625530,692573,09711.8%8.0% Benefits244,125208,676212,704199,191197,236206,014-1.0%4.5% Supplies4,1348,31312,2861,5003,9044,049160.3%3.7% Repair & Maintenance Supplies105-----0.0%0.0% Small Tools--524-5005200.0%4.0% Technology Supplies67545470-5005200.0%4.0% Professional Services3,70826,89783,0842,0004,0953,845104.8%-6.1% Communications1,2306707255001,3201,365164.0%3.4% Professional Development3,7362,0283,022-16,62017,2000.0%3.5% Advertising--1,407---0.0%0.0% Rentals2,5532,2212,0002,0007,5117,771275.5%3.5% Technology Services198330250-3,5503,6750.0%3.5% Other Expenses1326108002,000---100.0%0.0% Machinery & Equipment--15,00030,00030,00030,0000.0%0.0% Total Expenditures & Transfer Out$ 817,956$ 847,220$ 797,021$ 711,816$ 795,928$ 848,05611.8%6.5% NET BUDGET(795,928)(848,056) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 113113 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PR007100-333219Dept Of Treasury-Cares Act$ 74,983$ -$ -$ -$ -$ - PR007100-333933IndFed-Partner Imp Cmty Health3,80616,6675,000--- PR007100-337072Cultural Development Authority8,500----- PR007100-341704Sales Of Snacks26872-500-- PR007100-347300Fitness Drop-Ins - TCC3,4285,661-10,000-- PR007100-347303Fitness Passes-TCC18,77531,8342,82360,000-- PR007100-347601Youth Camps(31,295)28,431-107,000-- PR007100-347602Before & After School Progrms23,5933,000-74,000-- PR007100-347603Program Fees1,800500---- PR007100-347605Youth Wellness & Enrichment2,0312,208-3,000-- PR007100-347609Adult Wellness & Enrichment9,9337,515-30,000-- PR007100-347610Adult Special Interest Progs(263)214-5,000-- PR007100-347611Adult Athletic Programs1,315--3,000-- PR007100-347613Senior Programs1,667--10,500-- PR007100-347615Senior Trips, Tours & Travel(295)506-9,000-- PR007100-347617Community Special Events-1,5223,0003,000-- PR007100-367112Parks & Rec Donations4565,3912,000--- PR007100-367113Tukwila Children's Foundation32,500----- PR007100-3671164 Culture grant8,500-9,330--- PR007100-367117Nat'l Recreation & Parks Assoc--45,000--- Total Operating Revenues159,702103,51967,153315,000-- Total Revenues$ 159,702$ 103,519$ 67,153$ 315,000$ -$ - Expenditures Budget Projected Actual GL Account CodeAccount Description 202020212022202220232024 $ 552,754596,072$ 462,576$ 473,157$ 480,192$ 522,597 PR007100-511000Salaries $ ----1,0001,000 PR007100-511001Salaries-Acting Pay 5,212-2,1741,00048,50048,500 PR007100-512000Extra Labor -858-4681,0001,000 PR007100-513000Overtime Total Salaries & Wages557,966596,930464,750474,625530,692573,097 PR007100-521000FICA41,02341,51634,76936,28036,88840,132 PR007100-521006FICA-Extra Labor----3,7103,710 PR007100-523000PERS70,64556,49047,41446,26850,60155,601 PR007100-523006PERS-Extra Labor----5,0905,140 PR007100-524000Industrial Insurance2,2953,9024,6511,2723,4283,599 PR007100-524006Industrial Ins-Extra Labor----2,9533,100 PR007100-524050Paid Family & Med Leave Prem481561653667853917 PR007100-525000Medical, Dental, Life, Optical3,7103,7887,7594,0921,9782,077 PR007100-525095Kaiser Medical & Dental----7,2247,224 PR007100-525097Self-Insured Medical & Dental125,972102,419100,092110,61284,51284,512 PR007100-526000Unemployment Compensation--17,364--- Total Personnel Benefits 244,125208,676212,704199,191197,236206,014 114114 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 PR007100-531000Supplies-General--1671,500-- PR007100-531001Office Supplies13295500--- PR007100-531002Printing Supplies638609620-2,7042,804 PR007100-531003Operating Supplies1,0926,1739,656-1,2001,245 PR007100-531004Event Food-781---- PR007100-531005Meeting Food105435500--- PR007100-531007Marketing Supplies2,285-733--- PR007100-531008Employee Appreciation Supplies-20110--- PR007100-532003Safety Supplies105----- PR007100-535001Equipment--(176)--- PR007100-535003Office Equipment--700-500520 PR007100-536001Computer peripherals67545470-500520 Total Supplies4,3078,85813,2801,5004,9045,089 PR007100-541000Professional Services--2602,000-- PR007100-541006Consulting Services-24,60080,525--- PR007100-541007Contracted Services3,400-1,400--- PR007100-541010Inspection Services & Permits--337-1,220875 PR007100-541012Translation & Interpretation308----- PR007100-541016Recruitment-297562-2,0002,070 PR007100-541025Employee Assistance Prg EAP-2,000---- PR007100-541026Employee screening/testing----875900 PR007100-542000Communications---500-- PR007100-542001Telephone/Alarm/Cell Service960640700-1,3201,365 PR007100-542002Postage/Shipping Costs191-25--- PR007100-542003City Wide Internet7930---- PR007100-543001Memberships1,5621,896867-4,6204,780 PR007100-543002Registrations12013255--- PR007100-543003Meals-Prof Dev related404----- PR007100-543004Airfare497----- PR007100-543005Mileage238----- PR007100-543006Certifications & Licenses898----- PR007100-543008Ground Transp/Parking17----- PR007100-543009Tuition/Coaching/Trainer--2,100-12,00012,420 PR007100-544000Advertising--1,407--- PR007100-545001Copier Rental2,5532,2212,0002,0007,5117,771 PR007100-546001Software Maintenance Contract198330---- PR007100-546004Online Services-Subscriptions--250-3,5503,675 PR007100-549000Miscellaneous Expenses---2,000-- PR007100-549009Media Subscriptions--800--- PR007100-549010Business Meals (non Prof Dev)132610---- Total Services & Passthrough Pmts 11,55732,75691,2886,50033,09633,856 PR007100C-564000--15,00030,00030,00030,000 Machinery & Equipment Total Capital Expenditures--15,00030,00030,00030,000 Total Expenditures$ 817,956$ 847,220$ 797,021$ 711,816$ 795,928$ 848,056 115115 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION : Recreation (07): Recreation Administration FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Pete MayerParks & Recreation Director Description 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 General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PR007200-333215Dept of Treasury-ARPA$ -$ 50,618$ 98,000$ 100,000$ -$ - Total Operating Revenues-50,61898,000100,000-- Total Revenues$ -$ 50,618$ 98,000$ 100,000$ -$ - 116116 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 305,989$ 336,822$ 355,914$ 247,936$ 255,168$ 277,584 PR007200-511000Salaries 1,8322,21320,000100,0001,0001,000 PR007200-512000Extra Labor 12,6571,74322,000--- PR007200-512006Extra Labor-Office/Receptionst 220536101--- PR007200-513000Overtime Total Salaries & Wages320,698341,314398,015347,936256,168278,584 PR007200-521000FICA23,27725,51928,01718,95219,52021,235 PR007200-521006FICA-Extra Labor9681331,629-7777 PR007200-523000PERS39,97838,77736,24824,13726,77729,421 PR007200-523006PERS-Extra Labor43172139-105106 PR007200-524000Industrial Insurance6,0235,4395,0162,998688723 PR007200-524006Industrial Ins-Extra Labor928(13)1,003-6063 PR007200-524050Paid Family & Med Leave Prem446471705349412446 PR007200-525000Medical, Dental, Life, Optical2,4361,7256,1491,8631,0821,136 PR007200-525095Kaiser Medical & Dental----9,4349,434 PR007200-525097Self-Insured Medical & Dental85,96356,57690,55961,10226,29226,292 PR007200-526000Unemployment Compensation22,00013,968166--- Total Personnel Benefits 182,451142,667169,631109,40184,44688,931 PR007200-531000Supplies-General--6615,000-- PR007200-531001Office Supplies3,1491,2922,0008,0001,5001,550 PR007200-531002Printing Supplies2,4201,6303,100-1,5501,600 PR007200-531003Operating Supplies16,25328,26010,5005,0004,0004,150 PR007200-531004Event Food--20--- PR007200-531005Meeting Food82-112-800830 PR007200-531006Program Food3488---- PR007200-531008Employee Appreciation Supplies--2,000--- PR007200-531013Training Supplies-121264-270260 PR007200-532001Repair Supplies301772,000--- PR007200-532002Maintenance Supplies365579---- PR007200-532003Safety Supplies3,895----- PR007200-532007Cleaning & Janitorial Supplies14----- PR007200-535000Small Tool & Minor Equipment--72--- PR007200-535003Office Equipment1,643--4,0002,0002,070 PR007200-536001Computer peripherals4,816193152-500520 PR007200-536003Network Equipment--485--- Total Supplies32,97232,23920,77132,00010,62010,980 PR007200-541000Professional Services---16,000-- PR007200-541006Consulting Services--22,500--- PR007200-541007Contracted Services7,613--4,000-- PR007200-541010Inspection Services & Permits-3371,614-100105 PR007200-541011Instructors(398)74---- PR007200-541012Translation & Interpretation-154---- PR007200-542001Telephone/Alarm/Cell Service1,9632,1252,9252,0003,1003,210 PR007200-542002Postage/Shipping Costs710-122,000-- PR007200-542003City Wide Internet137----- PR007200-543001Memberships4125041,950--- PR007200-543002Registrations2,69181550--- PR007200-543004Airfare260----- PR007200-543006Certifications & Licenses-2,9241,500-1,1521,192 PR007200-543008Ground Transp/Parking5----- PR007200-543999Other Prof Dev/Travel Expenses----16,00016,560 PR007200-544000Advertising924--2,000-- PR007200-544002Marketing1,750307---- 117117 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 118118 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION : Recreation (07): Preschool Program FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Pete MayerParks & Recreation Director Description The mission of the Preschool Program is to empower children to think, explore, and navigate the journey of learning. Budget by Revenue & Expenditure Summary 119119 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details 120120 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION : Recreation (07): Youth Programs FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Pete MayerParks & Recreation Director Description 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 121121 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PR007202-333215Dept of Treasury-ARPA$ -$ 41,276$ 170,000$ 170,000$ 141,950$ 141,950 PR007202-347601Youth Camps--11,289-12,00012,000 PR007202-347602Before & After School Progrms--(1,245)--- PR007202-347603Program Fees--20--- Total Operating Revenues-41,276180,064170,000153,950153,950 Total Revenues$ -$ 41,276$ 180,064$ 170,000$ 153,950$ 153,950 Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 60,482$ 77,136$ 97,923$ 147,355$ 174,204$ 187,392 PR007202-511000Salaries 26,77082,268117,000198,50073,13673,136 PR007202-512000Extra Labor Total Salaries & Wages87,251159,404214,923345,855247,340260,528 PR007202-521000FICA6,50812,01614,04717,34513,32714,336 PR007202-521006FICA-Extra Labor----5,5955,595 PR007202-523000PERS9,0278,8709,91216,42318,28119,861 PR007202-523006PERS-Extra Labor----307310 PR007202-524000Industrial Insurance4,8188,8657,58511,4334,9635,211 PR007202-524006Industrial Ins-Extra Labor----13,80314,493 PR007202-524050Paid Family & Med Leave Prem197218242325397417 PR007202-525000Medical, Dental, Life, Optical6251,2426431,3429911,040 PR007202-525097Self-Insured Medical & Dental22,22745,81639,62749,48160,20560,205 Total Personnel Benefits 43,40177,02772,05796,349117,868121,468 PR007202-531000Supplies-General---71,000-- PR007202-531001Office Supplies14----- PR007202-531003Operating Supplies6,84418,69210,000-22,50023,290 PR007202-531005Meeting Food211----- PR007202-531006Program Food2,0505151,500-5,5005,695 PR007202-532003Safety Supplies-78200-9001,365 PR007202-535001Equipment----2,7502,850 PR007202-535003Office Equipment-617---- Total Supplies9,11919,90211,70071,00031,65033,200 PR007202-541000Professional Services---14,000-- PR007202-541015Performers/Entertainment Svcs-7003,120-750775 PR007202-543001Memberships--16--- PR007202-545002Vehicle Rental/Lease--12,000-11,70012,110 PR007202-546004Online Services-Subscriptions--16--- PR007202-548001Repair services-417---- PR007202-549000Miscellaneous Expenses--(30)16,500-- PR007202-549006Entrance Fees/Admissions--7,400-12,60013,050 PR007202-549009Media Subscriptions981,029250--- Total Services & Passthrough Pmts 982,14622,77230,50025,05025,935 Total Expenditures$ 139,870$ 258,479$ 321,452$ 543,704$ 421,908$ 441,131 122122 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION : Recreation (07): Teen Programs FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Pete MayerParks & Recreation Director Description The mission of Teen Programs is to provide social and recreational programs to teens in a safe and positive environment that will enhance personal and social skills, teach responsibility and leadership, and promote a healthy active lifestyle. Budget by Revenue & Expenditure Summary 123123 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PR007203-333215Dept of Treasury-ARPA$ -$ -$ -$ -$ 100,000$ 100,000 PR007203-341704Sales Of Snacks--500--- PR007203-347607Teen Programs8595943,50030,0008,3208,320 PR007203-347608Teen Camp--12,000-6,0006,000 Total Operating Revenues85959416,00030,000114,320114,320 Total Revenues$ 859$ 594$ 16,000$ 30,000$ 114,320$ 114,320 Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 44,987$ 51,989$ 77,867$ 77,286$ (0)$ - PR007203-511000Salaries 8,9038,14867,30045,000264,806264,806 PR007203-512000Extra Labor Total Salaries & Wages53,89060,137145,167122,286264,806264,806 PR007203-521000FICA4,0634,5589,5259,350-0 PR007203-521006FICA-Extra Labor----20,25820,258 PR007203-523000PERS6,1796,2008,3998,6760- PR007203-523006PERS-Extra Labor----6,9477,017 PR007203-524000Industrial Insurance2,6952,4765,1476,497-- PR007203-524006Industrial Ins-Extra Labor----8,9429,389 PR007203-524050Paid Family & Med Leave Prem102120127175425424 PR007203-525000Medical, Dental, Life, Optical417679503733-(0) PR007203-525097Self-Insured Medical & Dental16,47728,28833,43830,551-- Total Personnel Benefits 29,93442,32057,13955,98236,57237,087 PR007203-531000Supplies-General--5977,500-- PR007203-531003Operating Supplies1,7392,1654,500-14,10014,605 PR007203-531004Event Food--500--- PR007203-531005Meeting Food--800--- PR007203-531006Program Food36-900-6,9007,145 PR007203-532001Repair Supplies----3035 PR007203-532002Maintenance Supplies----1,0001,040 PR007203-532003Safety Supplies--100-2,3302,415 PR007203-534000Resale Supplies--141-2,5002,580 PR007203-535001Equipment----4,1504,295 Total Supplies1,7752,1657,5387,50031,01032,115 PR007203-541000Professional Services---5,000-- PR007203-541007Contracted Services-440---- PR007203-541015Performers/Entertainment Svcs--2,560-6,8007,035 PR007203-543004Airfare125----- PR007203-543007Hotel/Lodging----1,2001,240 PR007203-545000Operating Rentals & Leases(177)84022--- PR007203-545003Building Rent/Lease----1,8001,860 PR007203-546004Online Services-Subscriptions--22--- PR007203-548001Repair services567----- PR007203-549000Miscellaneous Expenses---8,000-- PR007203-549006Entrance Fees/Admissions1,570-8,700-16,00016,560 PR007203-549009Media Subscriptions26-1002002025 Total Services & Passthrough Pmts 2,1111,28011,40413,20025,82026,720 Total Expenditures$ 87,710$ 105,902$ 221,248$ 198,968$ 358,208$ 360,728 124124 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION : Recreation (07): Youth Free Services FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Pete MayerParks & Recreation Director Description The mission of Youth Free Services&Enrichment)is to offer youth programs at no cost to participate in a wide variety of activities including Rec Time, Playgroundand Summer Sack Lunch. Budget by Revenue & Expenditure Summary 125125 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PR007204-334051WA State Superintendent OSPI$ -$ 26,762$ 281,440$ -$ -$ - Total Operating Revenues-26,762281,440--- Total Revenues$ -$ 26,762$ 281,440$ -$ -$ - Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 79,709$ 57,711$ 4,122$ 77,286$ -$ - PR007204-511000Salaries -4,6809,2009,50012,06012,060 PR007204-512000Extra Labor Total Salaries & Wages79,70962,39113,32286,78612,06012,060 PR007204-521000FICA5,9794,9503286,634-- PR007204-521006FICA-Extra Labor----923923 PR007204-523000PERS10,2877,6104517,766-- PR007204-523006PERS-Extra Labor----316320 PR007204-524000Industrial Insurance2,9742,2572493,470-- PR007204-524006Industrial Ins-Extra Labor----814854 PR007204-524050Paid Family & Med Leave Prem81841131231919 PR007204-525000Medical, Dental, Life, Optical72167969733-- PR007204-525097Self-Insured Medical & Dental26,56119,4511,10521,007-- Total Personnel Benefits 46,60335,0312,31539,7332,0722,116 PR007204-531000Supplies-General---4,400-- PR007204-531001Office Supplies4-(120)--- PR007204-531003Operating Supplies9,3127,5931,200-2,5002,590 PR007204-531006Program Food6,0629---- PR007204-532003Safety Supplies263119--500520 PR007204-535001Equipment----1,0001,035 Total Supplies15,6417,7201,0804,4004,0004,145 PR007204-541007Contracted Services-3,888--1,0001,035 PR007204-541015Performers/Entertainment Svcs-775---- PR007204-544002Marketing----300310 Total Services & Passthrough Pmts -4,663--1,3001,345 Total Expenditures$ 141,953$ 109,804$ 16,717$ 130,919$ 19,432$ 19,666 126126 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION : Recreation (07): Wellness & Enrichment FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Pete MayerParks & Recreation Director Description The mission ofWellness and Enrichment is to offer community members and visitors of all abilities the opportunity to participate in a wide variety of physical exercise, sports, and special interest activities. Budget by Revenue & Expenditure Summary 127127 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PR007206-337718King County Youth/Rec Grants$ 5,000$ -$ -$ -$ -$ - PR007206-347300Fitness Drop-Ins - TCC--10,500-15,00015,000 PR007206-347303Fitness Passes-TCC--42,000-40,00040,000 PR007206-347605Youth Wellness & Enrichment--23,000-18,58018,580 PR007206-347609Adult Wellness & Enrichment--12,000-6,0006,000 PR007206-347610Adult Special Interest Progs--7,000-4,6004,600 PR007206-347611Adult Athletic Programs--2,100-6,3206,320 PR007206-367112Parks & Rec Donations----3,0003,000 Total Operating Revenues5,000-96,600-93,50093,500 Total Revenues$ 5,000$ -$ 96,600$ -$ 93,500$ 93,500 Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 84,026$ 125,103$ 143,925$ 95,234$ 183,626$ 195,900 PR007206-511000Salaries 10,5221,64716,000-33,40033,400 PR007206-512000Extra Labor Total Salaries & Wages94,547126,750159,92595,234217,026229,300 PR007206-521000FICA7,1599,61612,1327,28014,04714,986 PR007206-521006FICA-Extra Labor----2,5552,555 PR007206-523000PERS11,41914,51714,9479,28319,27020,763 PR007206-523006PERS-Extra Labor----3,5053,540 PR007206-524000Industrial Insurance3,7464,6474,7132,6604,9635,211 PR007206-524006Industrial Ins-Extra Labor----1,9922,092 PR007206-524050Paid Family & Med Leave Prem125132151134349367 PR007206-525000Medical, Dental, Life, Optical744751846811945992 PR007206-525097Self-Insured Medical & Dental28,08028,28840,69130,55139,55539,555 Total Personnel Benefits 51,27357,95173,48050,71987,18090,061 PR007206-531000Supplies-General--73510,000-- PR007206-531001Office Supplies6322---- PR007206-531003Operating Supplies23,1546,0274,000-5,5005,695 PR007206-531006Program Food--150-2,4502,535 PR007206-532002Maintenance Supplies-3,575---- PR007206-532007Cleaning & Janitorial Supplies--150--- PR007206-535001Equipment--500-1,5001,555 PR007206-536001Computer peripherals9----- Total Supplies23,2259,6255,53510,0009,4509,785 PR007206-541000Professional Services--4,03839,000-- PR007206-541004Tukwila Scholarships5,000----- PR007206-541006Consulting Services--671--- PR007206-541007Contracted Services--28,000-7,2007,450 PR007206-541011Instructors26,14952,71465,000-108,375112,174 PR007206-542000Communications3,134--3,000-- PR007206-542001Telephone/Alarm/Cell Service--2,050--- PR007206-543001Memberships2048---- 128128 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 129129 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION : Recreation (07): Senior Adult Programs FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Pete MayerParks & Recreation Director Description 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 collaborateswith a variety of agencies which allows Tukwilaseniors to age in place and remain independent, so they can continue to live in the community. Budget by Revenue & Expenditure Summary General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PR007207-337714KC Older Adult Investments$ 90,000$ -$ 57,692$ -$ -$ - PR007207-337718King County Youth/Rec Grants-57,692-57,692-- PR007207-347613Senior Programs--3-10,69010,690 PR007207-347615Senior Trips, Tours & Travel--10,000-6,2406,240 Total Operating Revenues90,00057,69267,69557,69216,93016,930 Total Revenues$ 90,000$ 57,692$ 67,695$ 57,692$ 16,930$ 16,930 130130 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 131131 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION : Recreation (07): Senior Free Services FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Pete MayerParks & Recreation Director Description 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 General Ledger Code Details Expenditures Budget Projected Actual GL Account CodeAccount Description 202020212022202220232024 $ --$ -$ -$ 11,000$ 11,000 PR007208-512000Extra Labor $ Total Salaries & Wages----11,00011,000 PR007208-521006FICA-Extra Labor----842842 PR007208-523006PERS-Extra Labor----167169 PR007208-524006Industrial Ins-Extra Labor----101106 PR007208-524050Paid Family & Med Leave Prem----1818 Total Personnel Benefits ----1,1281,135 PR007208-531003Operating Supplies--220-400415 PR007208-531006Program Food----600625 Total Supplies--220-1,0001,040 Total Expenditures$ -$ -$ 220$ -$ 13,128$ 13,175 132132 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION : Recreation (07): Comm. Events & Vol. FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Pete MayerParks & Recreation Director Description 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 General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PR007210-347617Community Special Events$ -$ -$ (50)$ -$ -$ - PR007210-367112Parks & Rec Donations--1,000--- Total Operating Revenues--950--- Total Revenues$ -$ -$ 950$ -$ -$ - 133133 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 134134 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION : Recreation (07) : Rental Operations FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Pete MayerParks & Recreation Director Description The mission of the Rental Operations Division is to promote and schedule theuse 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 General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PR007212-362401Fac Rentals (Short-Term) TCC$ 78,038$ 61,008$ 130,850$ 304,000$ 169,000$ 169,000 PR007212-362402Facilities Rents (Taxable)1,2651,2391,7105,000650650 PR007212-362405Fac Rentals-Shelters/Fields4517,72514,7505,00020,32020,320 PR007212-362410Facility Rents-Carpet Fee2,0002,0004,0001,5004,3004,300 PR007212-362440Rental Services/Supplies8471,3361,65020,0001,3001,300 Total Operating Revenues82,19583,308152,960335,500195,570195,570 Total Revenues$ 82,195$ 83,308$ 152,960$ 335,500$ 195,570$ 195,570 135135 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 136136 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: : Parks (15) Parks Maintenance FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Pete MayerParks & Recreation Director Description 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 ActualBudget Change Budget ProjectedAdoptedProposedProposed 2020202120222022202320242022-20232023-2024 Grant Revenues59,05976,910125,000160,000155,098--3.1%-100.0% Other Income----2,5002,6000.0%4.0% Total Revenues & Transfers In59,05976,910125,000160,000157,5982,600-1.5%-98.4% Salaries & Wages680,967686,203735,197871,927984,4011,083,39112.9%10.1% Benefits333,414317,534351,877361,036426,536447,55318.1%4.9% Supplies97,26418,2645,43863,0002,6002,705-95.9%4.0% Repair & Maintenance Supplies58,97369,56459,6065,00077,90082,7251458.0%6.2% Small Tools51,13024,89218,010-6,5006,7250.0%3.5% Technology Supplies2,5371,565850-2502600.0%4.0% Fleet Supplies2,8873,3005,2203,0006,0006,210100.0%3.5% Professional Services17,20523,09462,08142,800116,280119,980171.7%3.2% Communications6,0466,1006,0006,0007,4007,66023.3%3.5% Professional Development2,0445,6555,015-3,7503,8830.0%3.5% Advertising35660--3,3003,5300.0%7.0% Rentals5,18412,7448,6997,7281,0001,050-87.1%5.0% Technology Services2,728-21-1,2501,3000.0%4.0% Utilities241,715298,219249,036239,800253,800262,6835.8%3.5% Repairs & Maintenance Services133,689116,148108,947113,497105,627113,120-6.9%7.1% Other Expenses70-113,000---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$ 2,142,77416.3%7.3% NET BUDGET(1,838,997)(2,140,174) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 137137 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PR015800-333215Dept of Treasury-ARPA$ -$ 76,910$ 125,000$ 160,000$ 155,098$ - PR015800-333219Dept Of Treasury-Cares Act11,659----- PR015800-337718King County Youth/Rec Grants47,400----- PR015800-367000Contributions/Dntns NonGov----2,5002,600 Total Operating Revenues59,05976,910125,000160,000157,5982,600 Total Revenues$ 59,059$ 76,910$ 125,000$ 160,000$ 157,598$ 2,600 Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 674,184676,583709,979820,927842,309936,751 PR015800-511000Salaries ----1,0001,000 PR015800-511001Salaries-Acting Pay 6,0148,17625,00051,00055,00055,000 PR015800-512000Extra Labor 7691,445218-1,0001,000 PR015800-513000Overtime ----85,09289,640 PR015810-511000Salaries Total Salaries & Wages680,967686,203735,197871,927984,4011,083,391 PR015800-521000FICA51,96151,79154,49684,02468,79776,022 PR015800-523000PERS85,08378,91172,40874,88494,373105,326 PR015800-524000Industrial Insurance19,62921,78118,29625,54328,44729,870 PR015800-524050Paid Family & Med Leave Prem9919611,2401,0541,4451,590 PR015800-525000Medical, Dental, Life, Optical11,4335,5844,6726,0304,1884,397 PR015800-525097Self-Insured Medical & Dental149,554155,140197,029167,551179,242179,242 PR015800-526000Unemployment Compensation13,4351,4641,488--- PR015800-528000Uniform Clothing---1,950-- PR015800-528001Boot Allowance1,3281,9022,250-2,7502,750 PR015810-521000FICA----6,5106,857 PR015810-523000PERS----8,9299,501 PR015810-524000Industrial Insurance----2,4812,606 PR015810-524050Paid Family & Med Leave Prem----137143 PR015810-525000Medical, Dental, Life, Optical----218229 PR015810-525097Self-Insured Medical & Dental----29,01929,019 Total Personnel Benefits 333,414317,534351,877361,036426,536447,553 PR015800-531000Supplies-General-(110)86313,000-- PR015800-531001Office Supplies59630780046,0001,1001,140 PR015800-531002Printing Supplies250128250--- PR015800-531003Operating Supplies96,41817,9393,3004,000-- PR015800-531006Program Food--225--- PR015800-532000Repairs & Maint Supplies36,77819,1321,764--- PR015800-532001Repair Supplies83317,3778,000-5,0005,178 PR015800-532002Maintenance Supplies9,45022,72022,5005,00023,00023,808 PR015800-532003Safety Supplies1,0543,7688,100-3,0003,105 PR015800-532004Irrigation Supplies-3,99611,200-8,0008,280 PR015800-532005Chemicals/Fertilizers4,8741,4884,500-2,5003,595 PR015800-532006Trees/Landscape Supplies5,9865063,542-5,0005,175 PR015800-532007Cleaning & Janitorial Supplies-578---- PR015800-535000Small Tool & Minor Equipment25,86821,6123,320--- PR015800-535001Equipment--4,000--- PR015800-535002Power Tools20,4043,2808,500-1,0001,035 138138 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 PR015800-535003Office Equipment--2,190--- PR015800-535004Traffic Control Devices/Tools4,858----- PR015800-536001Computer peripherals2,5371,565850-250260 PR015800-537001Fuel2,8873,3005,2203,0006,0006,210 PR015802-532002Maintenance Supplies----8,0008,280 PR015802-532003Safety Supplies----1,0001,040 PR015802-532007Cleaning & Janitorial Supplies----1,0001,040 PR015802-535999Other Small Tool & Minor Equip----1,2001,240 PR015805-532001Repair Supplies----5,0005,175 PR015805-532002Maintenance Supplies----10,00010,350 PR015805-532003Safety Supplies----500525 PR015805-535999Other Small Tool & Minor Equip----3,0003,100 PR015810-531006Program Food----500520 PR015810-531999Other Supplies-general----1,0001,045 PR015810-532003Safety Supplies----1,9001,975 PR015810-532006Trees/Landscape Supplies----4,0005,200 PR015810-535999Other Small Tool & Minor Equip----1,3001,350 Total Supplies212,791117,58589,12471,00093,25098,625 PR015800-541000Professional Services-1,0616,40120,000-- PR015800-541007Contracted Services-2,03714,755--- PR015800-541010Inspection Services & Permits453,042---- PR015800-541012Translation & Interpretation-154---- PR015800-541016Recruitment133----- PR015800-541017Security/Safety Svcs16,80016,80038,00022,80080,00082,400 PR015800-541026Employee screening/testing226-277-280290 PR015800-542001Telephone/Alarm/Cell Service5,8326,1006,0006,0007,4007,660 PR015800-542003City Wide Internet214----- PR015800-543001Memberships229680275--- PR015800-543002Registrations3343,609240--- PR015800-543006Certifications & Licenses1,481841500--- PR015800-543009Tuition/Coaching/Trainer-525---- PR015800-543999Other Prof Dev/Travel Expenses--4,000-3,7503,883 PR015800-544001Legal & Public Notices35660---- PR015800-545000Operating Rentals & Leases17441,299--- PR015800-545001Copier Rental1,9091,8591,9007,728-- PR015800-545004Equipment Rental3,25810,8415,500--- PR015800-546001Software Maintenance Contract2,706----- PR015800-546004Online Services-Subscriptions22-21--- PR015800-547021Electric Utility10,34914,39212,00012,00018,00018,630 PR015800-547022Natural Gas Utility744539800800800828 PR015800-547025Water/Sewer Utility87,572136,71485,00085,00085,00087,975 PR015800-547026Surface Water utility143,049145,745151,236142,000150,000155,250 PR015800-547028Solid Waste Disposal-828---- PR015800-548000Repair & Maint Services1,86017,799---- PR015800-548001Repair services14,5087,6003,70014,0006,0006,210 PR015800-548002Maintenance Services21,07311,2231,650-8,0008,280 PR015800-548003Irrigation Maint Service-66---- PR015800-548005Tree/Landscape Maintenance13,3655,2858,6005,0007,0007,245 PR015800-548006Uniform Cleaning/Repair4,8599,2987,000-5,0005,175 PR015800-548007Cleaning/Janitorial Services4,000-2,5009,0001,0001,035 PR015800-548008Non-Capital Improvements----5,000- PR015800-548095Fleet Oper and Maint costs74,02464,87785,49785,49768,62780,000 PR015800-549000Miscellaneous Expenses--113,000-- PR015800-549010Business Meals (non Prof Dev)70----- 139139 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 140140 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: : Recreation (07) Library advisory Board FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Pete MayerParks & Recreation Director Description 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 General Ledger Code Details Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 PR007001-531000Supplies-General$ -$ 2,020$ -$ 3,200$ -$ - PR007001-531003Operating Supplies2,695-2,590-2,5002,590 Total Supplies2,6952,0202,5903,2002,5002,590 PR007001-541000Professional Services--1,000720-- PR007001-543001229328321-350360 Memberships PR007001-543999Other Prof Dev/Travel Expenses----1,0001,035 PR007001-549000Miscellaneous Expenses---208-- PR007001-549009Media Subscriptions--200-200205 Total Services & Passthrough Pmts 2293281,5219281,5501,600 Total Expenditures$ 2,924$ 2,348$ 4,111$ 4,128$ 4,050$ 4,190 141141 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: : Recreation (07) Arts Commission FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Pete MayerParks & 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 General Ledger Code Details Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 PR007002-531000Supplies-General$ -$ 5,421$ -$ 500$ -$ - PR007002-531003Operating Supplies11,573(29)3,0002,4003,2003,315 PR007002-531004Event Food-29---- PR007002-531006Program Food27----- Total Supplies11,6005,4213,0002,9003,2003,315 PR007002-541000Professional Services-(3,300)5,6773,000-- PR007002-541006Consulting Services-315---- PR007002-541007Contracted Services7,0788,7525,3905,000-- PR007002-541011Instructors----1,5001,550 PR007002-543001Memberships367358351-3030 PR007002-544000Advertising---1,500-- PR007002-544003Sponsorships marketing-1,500-5,500-- PR007002-548000Repair & Maint Services---400-- PR007002-548002Maintenance Services----2,4002,485 PR007002-549000Miscellaneous Expenses---400-- PR007002-549014Business Assistance & Support--4,000--- PR007002-549999Other Miscellaneous Expenses----12,00012,420 Total Services & Passthrough Pmts 7,4457,62415,41815,80015,93016,485 Total Expenditures$ 19,045$ 13,045$ 18,418$ 18,700$ 19,130$ 19,800 142142 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: : Parks (15) Park Commission FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Pete MayerParks & Recreation Director Description 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 General Ledger Code Details Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 PR015801-531000Supplies-General$ -$ -$ -$ 1,350$ -$ - PR015801-531003Operating Supplies2,400-2,200-1,5001,550 Total Supplies2,400-2,2001,3501,5001,550 PR015801-543001Memberships458-420--- PR015801-544002Marketing----1,2001,240 PR015801-549000Miscellaneous Expenses---1,280-- Total Services & Passthrough Pmts 458-4201,2801,2001,240 Total Expenditures$ 2,859$ -$ 2,620$ 2,630$ 2,700$ 2,790 143143 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Community Development 144144 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT : Community Development (08) FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Nora GierloffDCDDirector Description The Department of Community Development is organized into fourdivisions: Building, Permit Coordination,Code Enforcement,andPlanning/Engineering. Administration oversees the functions of all four divisions and provides reception and clerical support tothe department. The Director is the SEPA Responsible Officialfor environmental review, chair of the Development Review Committee and Short Subdivision Committee, and coordinator onregional planning issues. DCDensuresthesafety of the built environment, works toward a land use pattern that supportsa healthy community,long-rangevision. 2021-2022Accomplishments 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 I-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 afees resolution to better reflect resourcesneededfor processing Zoning Verification Letter requests and to address new regulations set forth forWireless Communications Facilities. Strategic Goals 3 & 4. Implementedthe 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. business, multi-family recycling and composting outreach Continued .Provided community recycling grants to two Tukwila nonprofits. Participated in the Solid Waste franchise update agreement process. Strategic Goals 3 & 4. diverse communities, such as Veterans, individuals with limited English proficiency, and elderly and low-income populations using the CTR grant. Strategic Goals3 & 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 145145 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Positions that were transferred into the Permit Center from other divisions/departments were fully cross trainedin 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 electronicsubmittal documents. Strategic Goal 3 & 4 Created shared email accounts for staff within the Planning and Engineering divisions to respond to inquiries more quicklyfrom the public,reducing redundancy in communicationand providing for more seamless communication with applicants.Strategic Goal 3 & 4 Created anemailforPlanning and Engineering staff to directly communicate withbusiness license applicants that are routed to the Cityvia the Department of Revenue.Strategic Goal 3 & 4 Implemented Microsoft Bookings software, allowing for applicants to scheduleTeamsvirtual appointments with each division. Strategic Goal 3 & 4 Developed a process for permitinspections (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 TukwilaTransit Oriented DevelopmentHousing StrategiesPlan Strategic Goal 1 & 2 Recruited an additionalproject inspector to address the increasing number of 5Gfranchise 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 inspectionsafter COVID shutdown.Strategic Goal 1 & 5 2023-2024Outcome Goals Enhance the electronic plan review, approval, and issuanceprocess and provide ongoing Bluebeam software training.Strategic Goal 3 & 4. Developand adopt an updated Comprehensive Plan for Tukwila, supported by abroad program ofpublic outreach.Strategic Goals 1 & 5. 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. Establisha program with the selected Waste Management Hauler that supports Recyclingprogramand maintains community outreach and education that is comparable, if not better than,the2021-2022outreachprogram.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 toTukwilacommunityandimproveaccesstosustainabletransportationoptions, especiallyforhistoricallymarginalizedpeople.Strategic Goal 4&5. Improve user-friendliness of Department webpagesand public resources, expanding self-service optionsandincreasing outreach and utility to the full Tukwila community.Strategic Goal 4 & 5. 146146 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 2023-2024Indicators of Success Streamlinedplan review and inspection processesto 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 2024-2044ComprehensivePlanaddresses the needs ofa greater percentage of theTukwila residentialand business communities,andbeenadopted, andapproved/certified by the Washington Department of Commerce and thePuget Sound Regional Council. Department website content is not more than 3months out-of-date andhasbeen updated at least once every 3months. Department website includesmore self-help information thathelps Permit Center customers answer simple questions more easily, enabling staff time to be reserved for more complex development questions. ProgramChange Discussion TheCOVID 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 onseveral items, such as:thedevelopment of new ADU regulations;consideration and adoptionofregulations to implement the Comprehensive Plan vision for Tukwila International Boulevard;and consideration and adoption of short-termrental regulations.While these are still priorities, it will likely not bepossible 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 NAMEPROGRAM DESCRIPTION Review of land use permits such as SEPA, design review, rezones, conditional use Current Planning permits etc. Emergency Preparation Emergency training, continuity of operations plans, developing backup systems. & Response 147147 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington In compliance with state law, develop long range plans for Tukwila Land Use (i.e., Long-Range & City Comprehensive and Subarea Plans) and functional plans such as Public Works Comprehensive Plnplans (e.g., Stormwater, Transportation, Water, etc.), as well as Economic Development, Parks, Emergency Management, etc. General functions for standard operations of the department, including purchasing, Administrationtimecards, budget development and oversight, culture,and internal communications, recruiting and hiring, employee supervision and performance evaluations. Compliance with the laws and regulations for land use, zoning, building, Code Enforcement housing, landscaping,and environmentally sensitive areas Communications & Community Fosters more inclusive public participation and relationship building. Engagement Construction Permit Review Building, Plumbing, Electrical, Energy, and Mechanical Permits for Rvw & Inspcompliance with State Building Code requirements Activities focused on environmental sustainability, such as Recycling, Transportation Environmental Demand Management, and environmental stewardship. Activities to benefit City of StewardshipTukwila residents include, community outreach and programs, grant-writing, and other supportive activities. Ordinance, Resolution Legislation creation and review, amending and repealing documents, ongoing TMC & TMC Devdevelopment, and significant department-led code changes. Rental HousingCompliance with Rental Housing Ordinance and inspection requirement 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 Boards/Commissions/ trainingrequirements. Receive applications and compiles memo for Mayor, Committeesschedule 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 Provide customer service to both internal and external customers, review, and route Adminapplications to other departments for review before issuing licenses Trainings required by Federal, State, Local laws and/or City of Tukwila Mandatory Training organizational policy. Permit Intake, Intake approximately 1,800 construction permits, manage review, and issue Issuance, Coordapproval or denials Professional Development of operational and strategic knowledge and skills to support staff Development & development and better outcomes for the community and organization. Training Public Record Req & Adherence to public records laws. Record Mgt 148148 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Budgetby Program FTEFTE% Change Program DescriptionTierLegally Required (Y/N)Type of Program2023 Budget2024 Budget AllocationAllocation2023 - 2024 Current Planning 1Y - Federal/StateCommunity1.960344,5882.000375,9759.11% Emergency Prep & Response 1Y - Federal/StateGovernance0.0102,4730.0102,5944.90% Long-Range & Comprehensive Pln 1Y - Federal/StateGovernance1.560359,8191.560382,6496.34% 1 - Total 3.530706,8803.570761,2197.69% Administration2Y - Federal/StateGovernance2.356408,6512.506462,30413.13% Code Enforcement2Y - City CodeCommunity3.210495,9873.210518,4124.52% Communications & Cmmnty Engmnt2N - Best PracticeCommunity0.44077,0360.40073,929-4.03% Construction Permit Rvw & Insp2Y - Federal/StateCommunity6.6851,209,6046.5851,241,5802.64% Environmental Stewardship2Y - Ordinance/ResolutionCommunity3.095492,0083.095477,591-2.93% Ordinance, Resolution&TMC Dev2Y - Federal/StateGovernance0.785138,6820.785145,8315.16% Rental Housing2Y - City CodeCommunity1.225161,5891.225169,5164.91% 2 - Total 17.7962,983,55717.8063,089,1643.54% Boards/Commissions/Committees3Y - City CodeGovernance0.33064,6330.33068,3995.83% Business License Admin3Y - City CodeGovernance0.0507,5680.0508,1597.80% Mandatory Training3Y - Federal/StateGovernance0.19547,4560.19549,9185.19% Permit Intake, Issuance, Coord3Y - Federal/StateCommunity4.935656,0884.935689,7495.13% Professional Dev & Training3Y - Ordinance/ResolutionGovernance1.009159,1990.959157,785-0.89% 3 - Total 6.519934,9446.469974,0104.18% Public Record Req & Record Mgt4Y - Federal/StateCommunity0.40546,9350.40549,3905.23% 4 - Total 0.40546,9350.40549,3905.23% Grand Total 28.2504,672,31628.2504,873,7824.31% 149149 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Programs by Tier Programs are scored amongst four tiers with Tier 1 beingthemost directlyconnectedand supportive of mmunity Developmentfall into the top threetiers with 15% of the budget allocated to Tier1 and 64% allocated to Tier 2. 150150 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Budget by Revenue & Expenditure Summary Community Development ActualBudgetPercent Change Budget ProjectedAdoptedProposedProposed 2020202120222022202320242022-20232023-2024 Rental Housing permits$ 50,483$ 55,495$ 47,962$ 52,000$ 41,000$ 45,000-21.2%9.8% Building Permits1,524,9621,399,5381,591,8662,180,1001,481,6601,555,743-32.0%5.0% Grant Revenues209,629390,266593,189372,355859,581517,921130.8%-39.7% General Government Revenue14,0308,2946,3589,900---100.0%0.0% Security revenue1,8151,9585,4117,0002,5002,750-64.3%10.0% Plan Check and Review fees765,562599,982687,877991,100794,268832,481-19.9%4.8% Fines and Penalties10,95811,2967,5071,5001,5001,5000.0%0.0% Other Income30,3672,848----0.0%0.0% Budget use of PY Fund Balance----53,72855,3400.0%3.0% Total Revenues & Transfers In2,607,8062,469,6772,940,1693,613,9553,234,2373,010,735-10.5%-6.9% Salaries & Wages2,065,8322,448,3652,776,1273,244,5492,997,6923,166,632-7.6%5.6% Benefits878,1761,026,1771,099,1661,114,2351,129,4011,165,4981.4%3.2% Supplies15,45415,4237,79614,53019,10013,41631.5%-29.8% Repair & Maintenance Supplies827--1,500300300-80.0%0.0% Small Tools242---3,4003,6600.0%7.6% Technology Supplies1,2554,237270-2,2502,3450.0%4.2% Professional Services183,049272,457147,100147,820364,709361,588146.7%-0.9% Communications12,18617,50510,7787,28014,20013,08595.1%-7.9% Professional Development12,77711,2347,78714,36638,99042,164171.4%8.1% Advertising719-8003001,000819233.3%-18.1% Rentals5,3576,0208,8024,8005,0005,5004.2%10.0% Technology Services48,38470,22555,95655,29160,81862,59010.0%2.9% Utilities4,670--2,5001,5001,650-40.0%10.0% Repairs & Maintenance Services13,53115,69714,52015,02011,65512,034-22.4%3.3% Other Expenses35,54723,15328,55339,89822,30022,500-44.1%0.9% Total Expenditures & Transfer Out3,278,006$ $ 3,910,495$ 4,157,656$ 4,662,089$ 4,672,315$ 4,873,7810.2%4.3% NET BUDGET (1,438,078)(1,863,046) * Net budget equals the department's total revenues plus transfers in, less total expenditures and transfers out. Percent Change ActualBudget ProjectedAdoptedProposedProposed Expenditures by Division 2020202120222022202320242022-20232023-2024 -0.2%4.9% Comm Dev. Administration 365,853418,344366,804414,723413,91 5.4%6.4% Planning 1,065,7981,199,7671,267,7531,230,8161,297,0631,380,575 -22.2%4.3% Code Enforcement 506,936344,716425,047619,933482,577503,535 -33.0%5.3% Permit Coordination 421,005750,305772,9591,275,259854,699900,138 37.3%4.0% Building Division 720,685950,028966,662833,6711,144,8601,191,117 14.7%-31.7% Recycling Program 40,73928,27240,79241,90048,05032,819 76.2%0.0% TDM Program 154,713215,704317,602244,037430,102430,102 -40.0%10.0% Planning Commission 2,2773,360381,7501,0501,155 0.2%4.3% Department Total$ 3,278,006$ 3,910,495$ 4,157,656$ 4,662,089$ 4,672,315$ 4,873,781 Percent Change ActualBudget ProjectedAdoptedProposedProposed Expenditures by Type 2020202120222022202320242022-20232023-2024 -7.6%5.6% Salaries & Wages2,065,8322,448,3652,776,1273,244,5492,997,6923,166,632 1.4%3.2% Personnel Benefits878,1761,026,1771,099,1661,114,2351,129,4011,165,498 56.3%-21.3% Supplies17,77819,6618,06616,03025,05019,721 81.1%0.3% Services316,219416,292274,297287,275520,172521,930 0.2%4.3% Department Total$ 3,278,006$ 3,910,495$ 4,157,656$ 4,662,089$ 4,672,315$ 4,873,781 151151 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Salary &Benefit Details Community Development 202220232023 Budget20242024 Budget FTE FTESalariesBenefits FTESalariesBenefits Position Description DCD Director11187,944$ $ 59,0701197,976$ $ 61,162 Deputy DCD Director10- 0--- Assistant to the Director1197,69228,1961103,17629,342 Planning Supervisor12280,59679,4102296,59282,738 Senior Planner2.751105,45649,1921111,15650,395 Associate Planner12.5213,98072,5032.5234,80476,644 Assistant Planner10- 0--- Project Inspector01104,06451,0411109,63252,323 Urban Environmentalist0.50.554,92310,4780.558,35011,187 Transportation Program Manager11104,00440,6811104,00440,807 Transportation Outreach Coordinator12128,90482,5032132,22983,285 Permit Supervisor01125,68852,9041134,53254,707 Code Enforcement Officer33301,416129,9263317,580133,661 Permit Coordinator10- 0--- Permit Technician140,2454.75378,993144,910 04.75356,691 Senior Project Inspector11109,09233,4931114,85234,817 Engineer266,4082257,37669,175 2244,200 Building Official154,3061155,26855,958 1147,360 Building Inspector III051,0501109,63252,333 1104,064 Senior Electrical Inspector11108,19141,2311113,95242,552 Senior Plans Examiner42,3530.5117,28843,611 10.5111,325 Combination Inspector20- 0--- Admin Support Coordinator0183,18237,143188,32038,216 Admin Support Technician5.750- 0--- Extra Labor18,0003,46720,0003,860 Overtime7,9201,5027,9201,513 Acting Pay3,0005493,000552 Clothing Allowance-1,750-1,750 Department Total2928.252,997,692$$28.253,166,632$$1,165,498 1,129,401 152152 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION : Comm. Dev. (08): Administration FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Nora GierloffDCDDirector Description The Community Development department is organized into fourdivisions: 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 ActualBudget Change Budget ProjectedAdoptedProposedProposed 2020202120222022202320242022-20232023-2024 Rental Housing permits$ 50,483$ 55,495$ 47,962$ 52,000$ 41,000$ 45,000-21.2%9.8% Building Permits1,524,9621,399,5381,591,8662,180,1001,481,6601,555,743-32.0%5.0% Grant Revenues8,570112,186232,000300,000381,42955,00027.1%-85.6% General Government Revenue14,0308,2946,3589,900---100.0%0.0% Security revenue1,8151,9585,4117,0002,5002,750-64.3%10.0% Plan Check and Review fees765,562599,982687,877991,100794,268832,481-19.9%4.8% Fines and Penalties10,95811,2967,5071,5001,5001,5000.0%0.0% Other Income2,5792,847----0.0%0.0% Total Revenues & Transfers In2,378,9592,191,5962,578,9803,541,6002,702,3572,492,474-23.7%-7.8% Salaries & Wages241,170292,123261,993283,859287,151302,6671.2%5.4% Benefits95,707103,06585,181103,61887,55390,793-15.5%3.7% Supplies4,1895,3383,9684,6803,2003,200-31.6%0.0% Repair & Maintenance Supplies176-----0.0%0.0% Small Tools1---8008000.0%0.0% Technology Supplies1,255---5005000.0%0.0% Professional Services11,7968,2113,79813,00018,40018,44041.5%0.2% Communications91958450-3003300.0%10.0% Professional Development4,8236811,9841,76611,01012,111523.4%10.0% Rentals5,3575,9878,8024,8005,0005,5004.2%10.0% Technology Services-1,05627---0.0%0.0% Repairs & Maintenance Services---500---100.0%0.0% Other Expenses4601,2981,0002,500---100.0%0.0% Total Expenditures & Transfer Out$ 365,853$ 418,344$ 366,804$ 414,723$ 413,914$ 434,342-0.2%4.9% NET BUDGET2,288,4432,058,132 * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 153153 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details 154154 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 238,209$ 289,145$ 261,510$ 282,344$ 285,636$ 301,152 CD008100-511000Salaries 2,9612,9784831,5151,5151,515 CD008100-513000Overtime Total Salaries & Wages241,170292,123261,993283,859287,151302,667 CD008100-521000FICA17,05820,68319,77521,68121,96723,154 CD008100-523000PERS31,05330,40426,99626,29230,13332,079 CD008100-524000Industrial Insurance6391,008550686698733 CD008100-524050Paid Family & Med Leave Prem329432423377461484 CD008100-525000Medical, Dental, Life, Optical43,3502,00533,7272,1659921,041 CD008100-525095Kaiser Medical & Dental----33,30233,302 CD008100-525097Self-Insured Medical & Dental3,27848,5343,71152,417-- Total Personnel Benefits 95,707103,06585,181103,61887,55390,793 CD008100-531000Supplies-General--3,0004,680-- CD008100-531001Office Supplies5243,650222--- CD008100-531002Printing Supplies2,0131,520642-1,0001,000 CD008100-531003Operating Supplies1,644----- CD008100-531005Meeting Food8----- CD008100-531008Employee Appreciation Supplies-168105--- CD008100-531999Other Supplies-general----2,2002,200 CD008100-532003Safety Supplies176----- CD008100-535003Office Equipment1---800800 CD008100-536001Computer peripherals1,255---500500 Total Supplies5,6215,3383,9684,6804,5004,500 CD008100-541006Consulting Services----10,00010,000 CD008100-541007Contracted Services---10,000-- CD008100-541012Translation & Interpretation578179---- CD008100-541016Recruitment----400440 CD008100-541023Hearing Examiners11,2188,0333,7983,0008,0008,000 CD008100-542001Telephone/Alarm/Cell Service-275--300330 CD008100-542002Postage/Shipping Costs903950--- CD008100-542003City Wide Internet830270---- CD008100-543001Memberships1,5811357245009,46010,406 CD008100-543002Registrations1655071,2601,0009501,045 CD008100-543003Meals-Prof Dev related77--266-- CD008100-543006Certifications & Licenses-39---- CD008100-543007Hotel/Lodging----600660 CD008100-543009Tuition/Coaching/Trainer3,000----- CD008100-545000Operating Rentals & Leases33404,8174,800-- CD008100-545001Copier Rental5,3245,9473,986-5,0005,500 CD008100-546001Software Maintenance Contract-1,056---- CD008100-546004Online Services-Subscriptions--27--- CD008100-548000Repair & Maint Services---500-- CD008100-549000Miscellaneous Expenses-1,2151,0002,500-- CD008100-549004Employee Appreciation Svcs-83---- CD008100-549007Excise Taxes & Other Assessmnt4601---- Total Services & Passthrough Pmts 23,35517,81815,66122,56634,71036,381 Total Expenditures$ 365,853$ 418,344$ 366,804$ 414,723$ 413,914$ 434,342 155155 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: : Comm. Dev. (08)Planning FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Nora GierloffDCDDirector Description 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 otheragencies of the State, County, and other cities. This division also manages the -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 - Planning ActualBudget Change Budget ProjectedAdoptedProposedProposed 2020202120222022202320242022-20232023-2024 Grant Revenues$ 40,000$ 60,000-$ -$ -$ -0.0%0.0% $ Total Revenues & Transfers In40,00060,000----0.0%0.0% Salaries & Wages746,918815,398942,245880,570917,155978,2784.2%6.7% Benefits288,558285,322299,118292,890281,458294,002-3.9%4.5% Supplies2,1782,1171,6101,5002,0002,20033.3%10.0% Repair & Maintenance Supplies---1,500---100.0%0.0% Small Tools241---2,6002,8600.0%10.0% Technology Supplies-72--5005500.0%10.0% Professional Services20,81491,91016,91636,50080,00088,000119.2%10.0% Communications879461-1,0001,0001,1000.0%10.0% Professional Development3,5033,2944,5837,75010,75011,82538.7%10.0% Advertising--100---0.0%0.0% Rentals-17----0.0%0.0% Technology Services2,7081,1763,1803,1351,6001,760-49.0%10.0% Other Expenses---5,971---100.0%0.0% Total Expenditures & Transfer Out$ 1,065,798$ 1,199,767$ 1,267,753$ 1,230,816$ 1,297,063$ 1,380,5755.4%6.4% NET BUDGET(1,297,063)(1,380,575) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 156156 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues CD008200-334044Commerce-Affordable Housing$ 40,000$ 60,000$ -$ -$ -$ - Total Operating Revenues40,00060,000---- Total Revenues$ 40,000$ 60,000$ -$ -$ -$ - Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 741,688$ 815,398$ 935,845$ 864,570$ 899,155$ 958,278 CD008200-511000Salaries 4,352-6,40012,00018,00020,000 CD008200-512000Extra Labor 878--4,000-- CD008200-513000Overtime Total Salaries & Wages746,918815,398942,245880,570917,155978,278 CD008200-521000FICA56,93261,35172,85167,26270,16274,838 CD008200-523000PERS95,30589,42493,22381,84996,245103,686 CD008200-524000Industrial Insurance2,4013,7072,1012,6262,7532,890 CD008200-524050Paid Family & Med Leave Prem1,0921,2371,5031,1821,4741,565 CD008200-525000Medical, Dental, Life, Optical5,7556,23713,5486,7363,9384,135 CD008200-525095Kaiser Medical & Dental----9,4349,434 CD008200-525097Self-Insured Medical & Dental126,777123,365115,891133,23597,45397,453 CD008200-526000Unemployment Compensation295----- Total Personnel Benefits 288,558285,322299,118292,890281,458294,002 CD008200-531000Supplies-General--1,5001,500-- CD008200-531001Office Supplies2,0452,02537--- CD008200-531003Operating Supplies1339274--- CD008200-531999Other Supplies-general----2,0002,200 CD008200-532006Trees/Landscape Supplies---1,500-- CD008200-535003Office Equipment241---2,6002,860 CD008200-536001Computer peripherals-72--500550 Total Supplies2,4192,1891,6103,0005,1005,610 CD008200-541000Professional Services3,750-14,82536,500-- CD008200-541006Consulting Services20,41780,0004,141-80,00088,000 CD008200-541008Revenue Backed Services-13,227---- CD008200-541012Translation & Interpretation-279---- CD008200-541016Recruitment-295295--- CD008200-541023Hearing Examiners(3,353)(1,890)(2,345)--- CD008200-542002Postage/Shipping Costs2411-1,0001,0001,100 CD008200-542003City Wide Internet855450---- CD008200-543001Memberships2,8672,1513,5533,5005,5006,050 CD008200-543002Registrations6209231,0303,5004,5004,950 CD008200-543008Ground Transp/Parking16220-750750825 CD008200-544000Advertising--100--- CD008200-545000Operating Rentals & Leases-17---- CD008200-546001Software Maintenance Contract2,7081,1763,1353,1351,6001,760 CD008200-546004Online Services-Subscriptions--45--- CD008200-549000Miscellaneous Expenses---5,971-- Total Services & Passthrough Pmts 27,90396,85824,77954,35693,350102,685 Total Expenditures$ 1,065,798$ 1,199,767$ 1,267,753$ 1,230,816$ 1,297,063$ 1,380,575 157157 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: : Comm. Dev. (08)Planning Commission FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Nora GierloffDCDDirector Description 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 General Ledger Code Details Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 CD008201-531000Supplies-General$ -$ -$ 8$ 1,250$ -$ - CD008201-531999Other Supplies-general----200220 Total Supplies--81,250200220 CD008201-542002Postage/Shipping Costs63-30-500550 CD008201-543002Registrations4403,360--350385 CD008201-546001Software Maintenance Contract1,426----- CD008201-549000Miscellaneous Expenses---500-- CD008201-549010Business Meals (non Prof Dev)348----- Total Services & Passthrough Pmts 2,2773,36030500850935 Total Expenditures$ 2,277$ 3,360$ 38$ 1,750$ 1,050$ 1,155 158158 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION : Comm. Dev. (08) : Code Enforcement FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Nora GierloffDCDDirector Description The Code Enforcement teamworks with residents and property owners to enhance safety and the quality of lifeby resolvingnon-criminal violations of the Tukwila Municipal Code.It also administers therental housing licensing and inspectionprogram. Budget by Revenue & Expenditure Summary 159159 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details 160160 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION : Comm. Dev. (08): Permit Coordination FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Nora GierloffDCDDirector Description 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 General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues CD008500-369908Credit Card Fee Revenue$ 27,788$ 0$ -$ -$ -$ - CD008500-299999Use of beginning Fund Balance----53,72855,340 Total Operating Revenues27,7880--53,72855,340 Total Revenues$ 27,788$ 0$ -$ -$ 53,728$ 55,340 161161 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 162162 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION : Comm. Dev. (08) : Building FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Nora GierloffDCDDirector Description 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 Divisionto 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 ActualBudget Change Budget ProjectedAdoptedProposedProposed 2020202120222022202320242022-20232023-2024 Total Revenues & Transfers In------0.0%0.0% Salaries & Wages400,007545,514539,017690,628727,15628.1%5.3% 643,052 Benefits183,791237,405275,124232,524275,692283,82018.6%2.9% Supplies1,3771,6311,1002,7002,796145.5%3.6% 561 Repair & Maintenance Supplies651-----0.0%0.0% Technology Supplies-2,808--5005450.0%9.0% Professional Services104,890122,03235,00045,000150,000150,000233.3%0.0% Communications8,10013,9465,5003,0007,0007,560133.3%8.0% Professional Development3,1262,7266954,35012,45013,150186.2%5.6% Advertising--50---0.0%0.0% Technology Services9,13111,175--3,8903,8900.0%0.0% Repairs & Maintenance Services9,61212,7906,6806,680---100.0%0.0% Other Expenses---2,0002,0002,2000.0%10.0% Total Expenditures & Transfer Out$ 720,685$ 950,028$ 966,662$ 833,671$ 1,144,860$ 1,191,11737.3%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. 163163 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 395,157$ 538,269$ 637,246$ 532,485$ 684,096$ 720,624 CD008501-511000Salaries ----3,0003,000 CD008501-511001Salaries-Acting Pay ---3,000-- CD008501-512000Extra Labor 4,8517,2465,8063,5323,5323,532 CD008501-513000Overtime Total Salaries & Wages400,007545,514643,052539,017690,628727,156 CD008501-521000FICA30,21541,05749,58141,17152,83355,627 CD008501-523000PERS51,57862,84166,49349,96472,47477,070 CD008501-524000Industrial Insurance7,83610,6288,9328,68010,63711,169 CD008501-524050Paid Family & Med Leave Prem5608561,0597161,1101,163 CD008501-525000Medical, Dental, Life, Optical2,9013,4043,1953,6763,0363,188 CD008501-525097Self-Insured Medical & Dental90,520118,349145,365127,817134,602134,602 CD008501-528000Uniform Clothing-25500500-- CD008501-528001Boot Allowance181245--1,0001,000 Total Personnel Benefits 183,791237,405275,124232,524275,692283,820 CD008501-531000Supplies-General--3701,000-- CD008501-531001Office Supplies825826191-1,2001,296 CD008501-531003Operating Supplies455806-1001,5001,500 CD008501-531013Training Supplies97----- CD008501-532003Safety Supplies651----- CD008501-536001Computer peripherals-2,808--500545 Total Supplies2,0284,4395611,1003,2003,341 CD008501-541000Professional Services---45,000-- CD008501-541008Revenue Backed Services104,890122,03235,000-150,000150,000 CD008501-542001Telephone/Alarm/Cell Service8,05513,9465,5003,0007,0007,560 CD008501-542003City Wide Internet45----- CD008501-543001Memberships3552,27695350500525 CD008501-543002Registrations2,1464506003,500-- CD008501-543003Meals-Prof Dev related625--500500550 CD008501-543006Certifications & Licenses----11,45012,075 CD008501-544000Advertising--50--- CD008501-546001Software Maintenance Contract9,13111,175---- CD008501-546004Online Services-Subscriptions----3,8903,890 CD008501-548095Fleet Oper and Maint costs9,61212,7906,6806,680-- CD008501-549000Miscellaneous Expenses---2,000-- CD008501-549999Other Miscellaneous Expenses----2,0002,200 Total Services & Passthrough Pmts 134,859162,67047,92561,030175,340176,800 Total Expenditures$ 720,685$ 950,028$ 966,662$ 833,671$ 1,144,860$ 1,191,117 164164 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION : Comm. Dev. (08) :Recycling Program FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Nora GierloffDCDDirector Description 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 recyc 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 ActualBudget Change Budget ProjectedAdoptedProposedProposed 2020202120222022202320242022-20232023-2024 Grant Revenues$ 18,577$ 3,943$ 43,587$ 35,255$ 48,050$ 32,81936.3%-31.7% Total Revenues & Transfers In18,5773,94343,58735,25548,05032,81936.3%-31.7% Benefits(0)(1)(1)---0.0%0.0% Supplies6,0934,616-4,0008,0002,000100.0%-75.0% Professional Services33,92723,65836,19332,60037,00030,00013.5%-18.9% Communications---1,0002,050-105.0%-100.0% Advertising719-6003001,000819233.3%-18.1% Other Expenses--4,0004,000---100.0%0.0% Total Expenditures & Transfer Out$ 40,739$ 28,272$ 40,792$ 41,900$ 48,050$ 32,81914.7%-31.7% NET BUDGET-- * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues CD008900-334031Coordinated Prevention Grant$ -$ 3,943$ 6,793$ 5,255$ -$ - CD008900-334036Local Solid Waste Fin Assstnc3,940---15,232- CD008900-337702King County Grant - WRR14,637-36,79430,00032,81832,819 Total Operating Revenues18,5773,94343,58735,25548,05032,819 Total Revenues$ 18,577$ 3,943$ 43,587$ 35,255$ 48,050$ 32,819 165165 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 166166 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION : Comm. Dev. (08) : TDM Program FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Nora GierloffDCDDirector Description TheTransportation 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 theTDM 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 General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues CD008910-333202DOT Indirect Fed Grant$ 56,752$ 81,078$ 81,626$ -$ -$ - CD008910-333207FHWA CMAQ-SKC TDM grant--203,635-225,000225,000 CD008910-334034Commute Trip Reduction29,97144,1579,08837,10037,10237,102 CD008910-334035State Agencies55,75988,90323,253-168,000168,000 Total Operating Revenues142,482214,138317,60237,100430,102430,102 Total Revenues$ 142,482$ 214,138$ 317,602$ 37,100$ 430,102$ 430,102 167167 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 168168 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington This page intentionallyleft blank 169169 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Police Department 170170 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT : Police (10) FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Eric DreverChief of Police Description ThePolice Departmentstrives to be a premier, full-service department that is committed to creating a safe and livable community. We achieve this standardby leveraging ever-evolving technology and through the work of highly trainedpersonnelwho are responsible to the community they serve and who create and maintain successful partnerships and uphold public trust. 2021-2022Accomplishments Strategic Established a Use of Force review board that includes community representatives. Goals 1 and 5 Strategic Goals 1, 2, Implemented a Mental Health Professional Co-Responder pilot program. and 5 Created a Department Wellness Committee that includes peer support, physical and mental Strategic health programs, and other resources for maintaining employee health and wellness. Goals 4 and 5 Strategic Goals 1, 2, 4, and 5 Department became an accredited agency through WASPC. Strategic Goals Involved community members in the hiring process for Department employees. 1, 2, 4, and 5 Implemented policies and training to ensure compliance with new Washington State Laws Strategic Goals 1 and 5 regarding use of force and vehicle pursuits. The Department deployed an automated tool to engage callers of 911 and solicit their feedback Strategic Goals 1 and 5 via an online survey (SPIDR). Advisory Board, the Department became involved at the state level to address officer lethal use Strategic Goals 1, 2, 4, and 5 of force. Strategic Goals 1 and 4 Implemented School Zone Speed Reduction Safety Camera System. Established new Chaplain program and brought on two volunteer chaplains in coordination with Strategic Goals 2, 4, and 5 Tukwila Fire. Strategic Goals 1, 2, 3, 4, and 5 Implemented a Community Engagement Plan. Strategic Goals 1, 2, 4, and 5 Implementation of Benchmark Analytics. Successfully integrated Emergency Management into the Police Department and hired a new Emergency Manager and Emergency Management Coordinator who emergency management plan, trained department leadership on EM with a tabletop exercise, and Strategic Goals 1, 2, 4, and 5 re- Strategic Goals 1, 2, Reinstated EOC Radio room and volunteer HAM radio operator program. 4, and 5 Converted DV Advocate to a field-deployable Victim Advocate, allowing that position to reach a Strategic Goals 1, 2, and 5 wider range of community members. 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 Strategic Goals 1, 2, 4, and 5 the needs of the students. Improved communication with the community through regionally recognizedsocial media Strategic Goals 1, 3, 4, and 5 platforms. Refined recruiting efforts to improve accessibility and engagement with veterans and invited Strategic Goals 1 and 5 community members to be a part of the new officerhiring process. 171171 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 2023-2024Outcome Goals Fully staff the Police Department. Allocate resources to allow for an increased levelofinvestigation of felony cases. Implement programs that provide safetyforand improve relationships with students in our schools. Improve transparency and accountability of Department processes and activitiesthrough our participation in the Active Bystandership Law Enforcement (ABLE)Project. Improve the quality of life by providing safety, security, and general well-beingservices to every resident, visitor, and community member. Use data collected by SPIDR survey to improve quality of service provided to the community. -YearStrategic Plan. Partner with the community to improve public safety through community engagement and activities. 2023-2024Indicators of Success Strategic Goals 1, 2, 3, 4, and 5 Fully staff the Police Department. Strategic Allocate resources to allow for an increased level of investigation of felony cases. Goals 1, 3, 4, and 5 Implement programs that provide safety and improve relationships with the students in our Strategic Goals 1, 2, 4, and 5 schools. Improve transparency and accountability of Department processes and activities through our Strategic Goals 1, 2, and 5 participation in the ABLE Project. Improve the quality of life by providing safety, security, and general well-being services to every Strategic Goals 1, 2, 3, 4, and 5 resident,visitor, and community member. Use data collected by SPIDR survey to improve quality of service provided to the community. Strategic Goals 1, 2, 3, 4, and 5 Strategic Goals 1, 2, 3, 4, and 5 -Year Plan. Partner with the community to improve public safety through community engagement and Strategic Goals 1, 2, 3, 4, and 5 activities. ProgramChangeDiscussion 1.Civil Service Recruiting & Hiring: recruiting, hiring,and retaining quality employees remains the The biggest change to this Program comes from fully fundingstaff 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 .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 Coordinatorwill assist our Emergency Manager in preparing for large-scale emergencies and educating the community in these matters. The unfreezing ofotherpositions, 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 172172 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity 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 isoperating 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 d 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 NAMEPROGRAM DESCRIPTION Providing Tukwila community members with resources to improve quality of life and Community Investment access to opportunities. 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 buildingthe trust of the community, the members of this program are Police Patrol Services 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 This program houses the Police Department's Traffic Unit, which investigates Invstgn Tmserious traffic incidents and is tasked with enforcing the City's roadway laws General functions for standard operations of the department, including purchasing, Administrationtimecards, budget development and oversight, culture,and internal communications, recruiting and hiring, employee supervision and performance evaluations. Civil Service Recruit & Recruitment, testing and hiring for Police and Fire Hiring Communications & Community Fosters more inclusive public participation and relationship building. Engagement The Community Policing Team (CPT) is a proactive team with the overarching goal of establishing a relationship between the Tukwila Police, residents, and business Community Policing owners, allowing for a more proactive police role in the community. Patrolling on Team foot, bicycles, and via traditional vehicles, the team partners with community groups to identify opportunities for cooperation and increased safety 173173 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington The Tukwila Police Department is an active member of Valley SWAT/Hostage Negotiator Team and The Valley Civil Disturbance Unit, regional teams whose Critical Incident mission it is to support the extraordinary law enforcement needs of the participating Responseagencies through the use of specialized tactics and techniques. The teams are highly trained and well-equipped to respond to and effectively resolve avariety of high-risk and large-scale situations. 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 Emergency training all City departments and engagement with the whole community. This Management Program 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-scaledisaster. This is our Major Crimes Unit, whose primary responsibility is to investigate a wide Invstgtn of Felony and variety of crimes, including homicide, robbery, burglary, felony assault, crimes Juv Crmagainst children and the elderly, felony theft, fraud, forgery, sexual assault, missing persons, and matters relating to registered sex offenders 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 Narcotics & Human assigned, often relying on special equipment and undercover skills to conduct those Traf Invstgtinvestigations. 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 ControlThe City contracts with King County Animal Control to provide these services Trainings required by Federal, State, Local laws and/or City of Tukwila Mandatory Training organizational policy. 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 Boards/Commissions/ trainingrequirements. Receive applications and compiles memo for Mayor, Committeesschedule 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 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 Police Support (both Tukwila officers as well as other agencies). This support includesradio Operations 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 of operational and strategic knowledge and skills to support staff Development & development and better outcomes for the community and organization. Training Professional StandardsThis program manages and maintains the Department's localized governing policies School Zone Safety Program created to reduce speeding in schoolzones. Includes technology Camerasequipment, processing, and staffing for Police & the Court This program covers all tasks and responsibilities associated with bringing offenders Detention & to justice, including the management of our relationships with jails, courts, and all Incarceration Svcs probation programs. Includes monthly cost for SCORE. 174174 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 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 Evidence and Property their lawful owners. Evidence and Property staff ensures the proper chain of custody Management andevidence security, storage and disposition for items taken in by the Tukwila Police Department. Public Record Req & Adherence to public records laws. Record Mgt The mission of this program is to conduct WAC 139-12 (LETCSA) mandated Valley Ind. Investigative investigations involving police use of deadly force.This is a multi-agency program Teamproviding services for valley agencies along with additional agencies who have requested assistance. Budget by Program FTEFTE% Change Program DescriptionTierLegally Required (Y/N)Type of Program2023 Budget2024 Budget AllocationAllocation2023 - 2024 Community Investment 1N - Best PracticeCommunity5.200826,8015.200896,9138.48% Police Patrol Services 1Y - City CodeCommunity36.0608,482,47336.0609,027,8886.43% Traffic Enf & Crash Invstgn Tm 1Y - Federal/StateCommunity4.500845,6494.500913,6398.04% 1 - Total 45.76010,154,92245.76010,838,4396.73% Administration2Y - Federal/StateGovernance3.0501,768,3153.0502,035,36515.10% Civil Service Recruit & Hiring2Y - Federal/StateGovernance1.290423,2871.290402,963-4.80% Communications & Cmmnty Engmnt2N - Best PracticeCommunity2.380625,3202.380616,987-1.33% Community Policing Team2N - Best PracticeCommunity4.920928,4294.920973,8424.89% Critical Incident Response2N - Best PracticeCommunity1.650361,3351.650394,6979.23% Emergency Management Program2Y - Federal/State2.000387,6412.000412,5376.42% Community Invstgtn of Felony and Juv Crm2Y - City CodeCommunity11.4002,153,17611.4002,264,5055.17% Narcotics & Human Traf Invstgt2N - Best Practice6.3001,233,3176.3001,273,4783.26% Community 2 - Total 32.9907,880,82032.9908,374,3746.26% Animal Control3Y - City CodeCommunity-119,182-125,1425.00% Boards/Commissions/Committees3Y - City CodeGovernance0.410111,6300.410120,0587.55% Mandatory Training3Y - Federal/StateGovernance2.140527,8662.140509,056-3.56% Police Support Operations3N - Best PracticeGovernance7.7501,131,4627.7501,201,1836.16% Professional Dev & Training3Y - Ordinance/ResolutionGovernance0.630265,5840.630272,5322.62% Professional Standards3Y - Federal/StateGovernance1.560298,8601.560323,5538.26% School Zone Safety Cameras3N - Best PracticeCommunity1.350295,6121.350305,8653.47% 3 - Total 13.8402,750,19613.8402,857,3903.90% Detention & Incarceration Svcs4Y - Federal/StateCommunity0.2501,070,5590.2501,123,7824.97% Evidence and Property Managmnt4Y - Federal/StateCommunity2.200307,3812.200332,5428.19% Public Record Req & Record Mgt4Y - Federal/StateCommunity4.440490,7564.440516,6295.27% Valley Ind. Investigative Team4N - Best PracticeCommunity0.52091,8080.52098,8057.62% 4 - Total 7.4101,960,5047.4102,071,759 5.67% Grand Total 100.00022,746,443100.00024,141,9616.14% Programs by Tier Programsare scored amongst four tiers with Tier 1 beingthemost directlyconnectedand supportivePolicefell into allfourtierswith 45% of expenditures in Tier 1. 175175 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Budget by Revenue & Expenditure Summary Police ActualBudgetPercent Change Budget ProjectedAdoptedProposedProposed 2020202120222022202320242022-20232023-2024 Building Permits$ 1,604$ 3,314$ 3,518$ 3,000$ 3,000$ 3,0000.0%0.0% Grant Revenues116,08335,33342,70733,000182,457153,011452.9%-16.1% Intergovernmental Revenue7,92411,6505,19260,0005,0005,000-91.7%0.0% General Government Revenue4,3711,5602,4935,000---100.0%0.0% Security revenue36,657131,206214,361-623,700623,7000.0%0.0% Fines and Penalties43,180175,001222,820312,000480,000480,00053.8%0.0% Other Income16,53620,3559,808---0.0%0.0% Total Revenues & Transfers In226,355378,418500,899413,0001,294,1571,264,711213.4%-2.3% Salaries & Wages9,702,8099,703,72210,790,53611,378,82212,664,80513,755,96411.3%8.6% Benefits3,781,8943,887,1473,965,3734,256,1084,850,1355,026,90414.0%3.6% Supplies168,693276,046306,058280,750429,707320,65453.1%-25.4% Repair & Maintenance Supplies17,5875,4592036005,6005,950833.3%6.3% Small Tools3,35520,70310,12215,000120,193130,593701.3%8.7% Technology Supplies6,07513,7292,332-10,90012,1500.0%11.5% Fleet Supplies9,262-30---0.0%0.0% Professional Services2,713,7082,894,7992,954,6752,703,6943,288,3253,404,19521.6%3.5% Communications104,217110,57697,135121,000122,450125,7701.2%2.7% Professional Development41,20485,78940,87943,980198,485153,259351.3%-22.8% Advertising1,0661,2875,5912,5002,9002,90016.0%0.0% Rentals145,47657,51920,82759,60061,80060,3503.7%-2.3% Technology Services299,855277,882271,979126,000378,922376,572200.7%-0.6% Utilities5,1441,65829,4443,58534,70034,700867.9%0.0% Repairs & Maintenance Services596,284518,160728,449756,561565,971720,250-25.2%27.3% Other Expenses49,14415,61230,85564,84111,55011,750-82.2%1.7% Machinery & Equipment-14,875----0.0%0.0% Total Expenditures & Transfer Out17,645,772$ $ 17,884,963$ 19,254,489$ 19,813,041$ 22,746,443$ 24,141,96114.8%6.1% NET BUDGET (21,452,286)(22,877,250) * Net budget equals the department's total revenues plus transfers in, less total expenditures and transfers out. 176176 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 177177 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Salary and Benefit Details Police 202220232023 Budget20242024 Budget FTE FTESalariesBenefits FTESalariesBenefits Position Description Police Chief11$ 211,596$ 62,0041$ 223,027$ 63,874 Deputy Police Chief11198,68660,2631209,41862,032 Police Commander44824,597235,2814934,084251,608 Police Information Officer/Recruiter10- 0--- Police Information Analyst01105,39143,0511111,71544,449 Public Safety Budget Analyst11124,56052,7791131,52054,229 Crime Analyst10- 0--- Community Engagement Coordinator0169,94842,537177,86844,094 Emergency Manager11145,68043,4511153,55245,106 Emergency Management Assistant0192,11236,0061101,95237,940 Executive Administrator11112,16639,8701118,51241,191 Police Sergeant991,430,082505,05891,601,785532,009 Police Officer53606,795,0602,759,698607,362,2402,856,408 Domestic Violence Advocate1175,79937,585186,76039,802 Patrol Admin Assistant0176,12133,079180,68634,025 Administrative Assistant20- 0--- Support Operations Senior Manager10- 0--- Police Program Manager01146,46056,8681154,36858,519 Police Records Supervisor11101,47240,5301106,86041,670 Disposition Research Specialist0151,9969,862151,9969,933 Police Records Specialist88567,237245,3428623,340256,468 Public Disclosure Records Specialist0161,49140,984170,30842,697 Evidence Technician Lead0196,81841,4721102,62742,765 Evidence Technician2177,57732,555189,23234,808 Special Services Admin Specialist0185,01234,711190,11535,766 VNET Detective10- 0--- Police Support Officer22172,24769,1172186,78562,126 Retiree Medical 150,500- 150,500- Extra Labor12,0001,28112,0001,299 Overtime707,264107,957749,260114,629 Acting Pay23,0003,18223,0003,196 CDO Pay20,8662,74721,9092,896 Night Shift Differential29,5676,31131,0456,643 Kelly/Holiday Pay250,00032,909250,00033,043 Uniforms 23,145- 23,179- Department Total91100$12,664,805$ 4,850,135100$13,755,964$ 5,026,904 178178 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: : Police (10)Administration FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Eric DreverChief of Police Description 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 ActualBudget Change Budget ProjectedAdoptedProposedProposed 2020202120222022202320242022-20232023-2024 Building Permits$ 1,604$ 3,314$ 3,518$ 3,000$ -$ --100.0%0.0% Grant Revenues81,51811,31522,5596,00044,47315,027641.2%-66.2% General Government Revenue5911,5602,4935,000---100.0%0.0% Security revenue36,657131,206214,361---0.0%0.0% Fines and Penalties43,180175,001222,820312,000---100.0%0.0% Other Income16,53620,3559,808---0.0%0.0% Total Revenues & Transfers In180,086342,750475,559326,00044,47315,027-86.4%-66.2% Salaries & Wages1,313,5281,424,2351,743,0051,862,4681,606,1091,757,937-13.8%9.5% Benefits453,583531,925606,858581,344512,882537,137-11.8%4.7% Supplies17,18464,75266,09974,00049,40052,000-33.2%5.3% Repair & Maintenance Supplies6330--1,1001,2000.0%9.1% Small Tools-16,033--4,5006,4000.0%42.2% Technology Supplies1,4722,371--1,0001,1000.0%10.0% Professional Services410,019407,293495,712399,600476,832554,24219.3%16.2% Communications101,004103,75596,305111,000102,500105,100-7.7%2.5% Professional Development5,1873,7949,48710,000800900-92.0%12.5% Advertising1,0009692,5002,500---100.0%0.0% Rentals128,45640,5468,4795,00010,60010,900112.0%2.8% Technology Services3,1635,97814,390-1,1001,1000.0%0.0% Utilities3,8621,47129,2323,58534,70034,700867.9%0.0% Repairs & Maintenance Services41,78346,02761,13289,674554,671708,000518.5%27.6% Other Expenses3,4624,1723,5505,500450500-91.8%11.1% Machinery & Equipment-14,875----0.0%0.0% Total Expenditures & Transfer Out$ 2,483,765$ 2,668,226$ 3,136,749$ 3,144,671$ 3,356,644$ 3,771,2166.7%12.4% NET BUDGET(3,312,171)(3,756,189) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 179179 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details 180180 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Expenditures (cont.) ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 PD010100-531000Supplies-General--20,57424,000-- PD010100-531001Office Supplies5,8243,548991-1,3501,450 PD010100-531002Printing Supplies1,20219963-3,1003,400 PD010100-531003Operating Supplies5,83452,35241,43950,00030,15032,650 PD010100-531004Event Food222-43--- PD010100-531005Meeting Food12745862-5,5007,600 PD010100-531006Program Food-7,703---- PD010100-531008Employee Appreciation Supplies-319372-1,8001,900 PD010100-531009Employee Wellness Supplies--48--- PD010100-531010Police New Officer Equip3,975587---- PD010100-532003Safety Supplies50---700800 PD010100-532007Cleaning & Janitorial Supplies13----- PD010100-535000Small Tool & Minor Equipment-13,911---- PD010100-535001Equipment----1,5003,000 PD010100-535003Office Equipment-2,122--3,0003,400 PD010100-536001Computer peripherals1,4722,371--1,0001,100 PD010500-531001Office Supplies--8--- PD010500-531003Operating Supplies--1,683-5,0005,000 PD010500-531009Employee Wellness Supplies--16--- PD010500-531013Training Supplies----2,500- PD010500-532007Cleaning & Janitorial Supplies-30--400400 Total Supplies18,71883,18566,09974,00056,00060,700 PD010100-541000Professional Services8,66220,83764,051245,000-- PD010100-541006Consulting Services200----- PD010100-541007Contracted Services2,4001,800---- PD010100-541009Dispatch28,5168,962-6,900-- PD010100-541012Translation & Interpretation-1,139--650700 PD010100-541016Recruitment3,21137847--- PD010100-541017Security/Safety Svcs165----- PD010100-541026Employee screening/testing-4,6292,177--- PD010100-541030Insurance-Liability253,357270,530278,737-357,000428,400 PD010100-542000Communications9,0236,900713111,000-- PD010100-542001Telephone/Alarm/Cell Service88,82491,18790,410-90,20092,400 PD010100-542002Postage/Shipping Costs23,1861,890-500500 PD010100-542003City Wide Internet2,5162,4603,293-11,80012,200 PD010100-543000Professional Development-643---- PD010100-543001Memberships395613670-800900 PD010100-543002Registrations--800--- PD010100-543003Meals-Prof Dev related38----- PD010100-543004Airfare2,448619---- PD010100-543005Mileage-59---- PD010100-543006Certifications & Licenses-195---- PD010100-543007Hotel/Lodging1,6701,043502--- PD010100-543008Ground Transp/Parking63662215--- PD010100-543999Other Prof Dev/Travel Expenses--7,50010,000-- PD010100-544000Advertising1,0008852,5002,500-- PD010100-544002Marketing-84---- PD010100-545000Operating Rentals & Leases14967752--- PD010100-545001Copier Rental14,81413,8087,685-4,0004,000 PD010100-545004Equipment Rental2,7138,66242-5,0005,200 PD010100-545999Operating Rentals & Leases----1,6001,700 PD010100-546000Technology Services--215--- PD010100-546001Software Maintenance Contract2,6845,5951,360-1,1001,100 PD010100-546003Web Hosting60350---- PD010100-546004Online Services-Subscriptions4203312,816--- 181181 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 182182 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: : Police (10)Emergency Management FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Eric DreverChief 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 large-scale disaster. Budget by Revenue & Expenditure Summary Police - Emergency Management ActualBudget Change Budget ProjectedAdoptedProposedProposed 2020202120222022202320242022-20232023-2024 Grant Revenues$ -$ -$ -$ 11,000$ 11,000$ 11,0000.0%0.0% Total Revenues & Transfers In---11,00011,00011,0000.0%0.0% Salaries & Wages----246,808264,9017.3%8.7% Benefits----80,83384,486-4.6%0.9% Supplies--2,075-11,00012,100-51.1%11.1% Repair & Maintenance Supplies--28-1,0001,0000.0%0.0% Small Tools----10,00011,0000.0%0.0% Technology Supplies----1,5001,8000.0%20.0% Professional Services----22,50022,5000.0%0.0% Communications----3,2003,2000.0%0.0% Professional Development----10,45010,5000.0%20.0% Rentals--300-1,0001,0000.0%0.0% Technology Services----5005500.0%7.4% Repairs & Maintenance Services----8,8509,500-98.3%6.7% Total Expenditures & Transfer Out$ -$ 2,403-$ $ 397,641-$ $ 422,5379.3%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. 183183 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 PD010600-333970Homeland Security Grant---11,00011,00011,000 Total Operating Revenues---11,00011,00011,000 Total Revenues$ -$ -$ -$ 11,000$ 11,000$ 11,000 Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ -$ -$ -$ -$ 237,792$ 255,504 PD010600-511000Salaries PD010600-513000Overtime----6,0006,200 PD010600-513001Overtime-Holiday Pay----3,0163,197 Total Supplies----246,808264,901 ----18,88120,265 PD010600-521000FICA ----483508 PD010600-522000LEOFF ----24,95427,080 PD010600-523000PERS ----877921 PD010600-524000Industrial Insurance ----397424 PD010600-524050Paid Family & Med Leave Prem ----915960 PD010600-525000Medical, Dental, Life, Optical PD010600-525097Self-Insured Medical & Dental----34,32834,328 Total Supplies----80,83384,486 PD010600-531000Supplies-General--51--- PD010600-531001Office Supplies--415--- PD010600-531002Printing Supplies--9-500500 PD010600-531003Operating Supplies--1,168-6,5007,500 PD010600-531004Event Food----2,0002,000 PD010600-531005Meeting Food----1,5001,500 PD010600-531007Marketing Supplies--432-500600 PD010600-532003Safety Supplies--28-1,0001,000 PD010600-535001Equipment----10,00011,000 PD010600-536001Computer peripherals----1,5001,800 Total Supplies--2,103-23,50025,900 PD010600-541007 Contracted Services----2,5002,500 PD010600-541012 Translation & Interpretation----20,00020,000 PD010600-542001 Telephone/Alarm/Cell Service----200200 PD010600-542999 Communications----3,0003,000 PD010600-543002 Registrations----10,00010,000 PD010600-543006Certifications & Licenses----450500 PD010600-545001Copier Rental--300-1,0001,000 PD010600-546001Software Maintenance Contract----500550 PD010600-548002Maintenance Services----8,0008,500 PD010600-548004Radios/Telemetry Maint----8501,000 Total Services & Passthrough Pmts --300-46,50047,250 Total Expenditures$ -$ -$ 2,403$ -$ 397,641$ 422,537 184184 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: : Police (10)Patrol FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Eric DreverChief of Police Description 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 ActualBudget Change Budget ProjectedAdoptedProposedProposed 2020202120222022202320242022-20232023-2024 Grant Revenues$ -$ -$ -$ -$ 4,600$ 4,6000.0%0.0% Security revenue----623,700623,7000.0%0.0% Fines and Penalties----120,000120,0000.0%0.0% Total Revenues & Transfers In----748,300748,3000.0%0.0% Salaries & Wages4,155,8274,433,3505,213,4254,709,1375,013,7345,423,2936.5%8.2% Benefits1,650,4081,653,0571,885,9051,756,0341,910,5071,979,4738.8%3.6% Supplies59,52690,950100,561115,950133,205112,61414.9%-15.5% Repair & Maintenance Supplies11,7082,302706002,5002,700316.7%8.0% Resale Supplies------0.0%0.0% Small Tools9061,974--78,50086,0000.0%9.6% Technology Supplies2,429395--2,2002,4000.0%9.1% Fleet Supplies7,525-----0.0%0.0% Professional Services2,279,0982,454,0082,293,4352,270,4272,536,9632,641,76311.7%4.1% Communications205988-10,0007,2007,370-28.0%2.4% Professional Development3,1805,7801,2002,6002,0002,000-23.1%0.0% Advertising66-----0.0%0.0% Rentals346-1,00425,600600650-97.7%8.3% Technology Services10,14313,77210,027-18,40019,4000.0%5.4% Utilities132-----0.0%0.0% Repairs & Maintenance Services323,361274,725468,398477,502700750-99.9%7.1% Other Expenses2,948719-500---100.0%0.0% Total Expenditures & Transfer Out$ 8,507,808$ 8,932,020$ 9,974,025$ 9,368,350$ 9,706,509$ 10,278,4123.6%5.9% NET BUDGET(8,958,209)(9,530,112) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 185185 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PD010220-331167Federal Grant-Bulletproof Vest$ -$ -$ -$ -$ 4,600$ 4,600 PD010220-342107Reimb OT-Law Enf Svc Contract----623,700623,700 PD010220-342800False Alarm Fees----120,000120,000 Total Operating Revenues----748,300748,300 Total Revenues$ -$ -$ -$ -$ 748,300$ 748,300 Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 3,627,539$ 3,734,770$ 4,261,340$ 4,021,626$ 4,373,165$ 4,759,794 PD010220-511000Salaries ----50,43352,954 PD010220-512000Extra Labor 295,492344,943575,708437,511333,974354,013 PD010220-513000Overtime 1,4072,5713,314-6,1626,532 PD010220-513001Overtime-Holiday Pay 40,414163,110169,607--- PD010220-513002Overtime-Contracted PD010220-515000Holiday Pay190,975187,956203,456250,000250,000250,000 Total Salaries & Wages4,155,8274,433,3505,213,4254,709,1375,013,7345,423,293 PD010220-521000FICA311,487323,411350,377359,932383,742415,073 PD010220-521002FICA-Contracted2,83411,95512,935--- PD010220-522000LEOFF212,978225,147238,612212,290264,328288,521 PD010220-522002LEOFF-Contracted2,1538,6448,989--- PD010220-523000PERS6,58710,60113,79520,0747,9549,196 PD010220-524000Industrial Insurance147,596149,805111,623153,208163,727171,913 PD010220-524002Industrial Ins-Contracted1,6156,7005,717--- PD010220-524050Paid Family & Med Leave Prem6,0766,4587,7265,5708,0568,686 PD010220-525000Medical, Dental, Life, Optical14,6497,99050,6938,62967,66871,052 PD010220-525002Med, Dntl, Lf, Optcl-Contractd5,4449,84135,909--- PD010220-525095Kaiser Medical & Dental----18,63618,636 PD010220-525097Self-Insured Medical & Dental803,643761,418915,130822,331843,397843,397 PD010220-525099Retiree Medical & Dental103,288122,387134,400174,000150,500150,500 PD010220-526000Unemployment Compensation32,0578,700---- PD010220-528000Uniform Clothing----2,5002,500 Total Personnel Benefits 1,650,4081,653,0571,885,9051,756,0341,910,5071,979,473 PD010220-531000Supplies-General(31)(409)4,819--- PD010220-531001Office Supplies12,62831780,746110,9505,0005,000 PD010220-531002Printing Supplies201835-1,0001,000 PD010220-531003Operating Supplies20,51549,20812,0615,00054,53557,800 PD010220-531004Event Food-75---- PD010220-531005Meeting Food748---800900 PD010220-531006Program Food-229---- PD010220-531010Police New Officer Equip25,64741,5122,900-71,87047,914 PD010220-532001Repair Supplies8502,240---- PD010220-532002Maintenance Supplies218-70600-- PD010220-532003Safety Supplies10,41748--2,0002,200 PD010220-532007Cleaning & Janitorial Supplies22314--500500 PD010220-535001Equipment29---78,50086,000 186186 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Expenditures (cont.) ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 PD010220-535003Office Equipment8781,974---- PD010220-536001Computer peripherals2,429395--2,2002,400 PD010220-537002Supplies added to vehicles7,525----- Total Supplies82,09495,622100,631116,550216,405203,714 PD010220-541000Professional Services13,1884375,2916,000-- PD010220-541007Contracted Services3,3633451,909-75,00069,000 PD010220-541010Inspection Services & Permits--3,585--- PD010220-541012Translation & Interpretation----800900 PD010220-541016Recruitment500----- PD010220-541999Professional Services----1,0001,000 PD010220-542000Communications107----- PD010220-542001Telephone/Alarm/Cell Service-935--600650 PD010220-542002Postage/Shipping Costs6353--400420 PD010220-542003City Wide Internet35---6,2006,300 PD010220-543001Memberships--1,2002,100-- PD010220-543002Registrations-652---- PD010220-543004Airfare-685---- PD010220-543007Hotel/Lodging-2,225-5002,0002,000 PD010220-543009Tuition/Coaching/Trainer3,1802,218---- PD010220-544000Advertising43----- PD010220-544002Marketing23----- PD010220-545001Copier Rental--1,004-600650 PD010220-545004Equipment Rental346----- PD010220-546001Software Maintenance Contract6,3759,75610,027--- PD010220-546004Online Services-Subscriptions3,7694,015--18,40019,400 PD010220-547021Electric Utility132----- PD010220-548000Repair & Maint Services4,436-7,0006,904-- PD010220-548002Maintenance Services-1,385---- PD010220-548004Radios/Telemetry Maint----700750 PD010220-548095Fleet Oper and Maint costs318,925273,340449,498449,498-- PD010220-549000Miscellaneous Expenses2,948201-500-- PD010220-549009Media Subscriptions-518---- PD010240-541009Dispatch1,174,9971,151,3461,294,3051,162,3511,428,9711,487,411 PD010240-542000Communications---10,000-- PD010240-545000Operating Rentals & Leases---25,600-- PD010240-548000Repair & Maint Services---21,100-- PD010240-548004Radios/Telemetry Maint--11,900--- PD010601-541000Professional Services---15,000-- PD010601-541017Security/Safety Svcs17,10425,66929,221-26,00028,000 PD010602-541013Jail Services1,069,9461,276,212959,1241,087,0761,005,1921,055,452 Total Services & Passthrough Pmts 2,619,4792,749,9912,774,0642,786,6292,565,8632,671,933 Total Expenditures$ 8,507,808$ 8,932,020$ 9,974,025$ 9,368,350$ 9,706,509$ 10,278,412 187187 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: : Police (10) Support Operations FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Eric DreverChief of Police Description 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 188188 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PD010230-322900Other Non-Business Lic/Permits$ -$ -$ -$ -$ 3,000$ 3,000 PD010230-333165Dept Of Justice - 2016 NCHIP----63,36563,365 PD010230-334003State Grant-Secretary of State--7,498--- Total Operating Revenues--7,498-66,36566,365 Total Revenues$ -$ -$ 7,498$ -$ 66,365$ 66,365 Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 755,041$ 915,206$ 922,978$ 974,711$ 1,109,047$ 1,205,085 PD010230-511000Salaries ----3,0003,000 PD010230-511001Salaries-Acting Pay 9,449-51,22715,600-- PD010230-512000Extra Labor 29,85732,51233,08240,40041,64144,139 PD010230-513000Overtime 15,49018,21111,593-19,97021,169 PD010230-513001Overtime-Holiday Pay Total Salaries & Wages809,836965,9291,018,8811,030,7111,173,6581,273,393 PD010230-521000FICA61,04673,02373,35978,77090,12997,759 PD010230-522000LEOFF---2,1413,2983,531 PD010230-523000PERS101,764109,34999,37993,536116,697128,043 PD010230-524000Industrial Insurance3,4305,7303,4174,4146,1116,416 PD010230-524050Paid Family & Med Leave Prem1,1811,4571,5731,3471,8862,045 PD010230-525000Medical, Dental, Life, Optical26,1064,76638,0705,1484,8695,112 PD010230-525095Kaiser Medical & Dental----27,46127,461 PD010230-525097Self-Insured Medical & Dental169,587258,409192,554279,082236,463236,463 PD010230-528000Uniform Clothing----4,5004,500 Total Personnel Benefits 363,114452,733408,351464,438491,414511,331 PD010230-531000Supplies-General--5,67510,000-- PD010230-531001Office Supplies1,9375,7382,451-3,0003,000 PD010230-531002Printing Supplies1,3212,144488-1,5801,580 PD010230-531003Operating Supplies10,33716,8281,9082,4001,0001,000 PD010230-531004Event Food--286--- PD010230-531005Meeting Food55---200200 PD010230-531010Police New Officer Equip1,775462112--- PD010230-532002Maintenance Supplies324----- PD010230-532003Safety Supplies50----- PD010230-532007Cleaning & Janitorial Supplies-16--500550 PD010230-535000Small Tool & Minor Equipment-2,5127,99315,000-- PD010230-535003Office Equipment--308--- PD010230-536001Computer peripherals5457,959311-1,5001,500 PD010231-531001Office Supplies--2,177--- PD010231-531002Printing Supplies--3--- PD010231-531003Operating Supplies--2,042-10,80011,900 PD010231-532007Cleaning & Janitorial Supplies--81--- PD010231-535003Office Equipment--1,139--- Total Supplies16,34335,65924,97527,40018,58019,730 189189 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 PD010230-541000Professional Services2,92714,2721,5001,500-- PD010230-541004Tukwila Scholarships115----- PD010230-541006Consulting Services450----- PD010230-541007Contracted Services5,7259202,400-1,5001,500 PD010230-541008Revenue Backed Services--40,196--- PD010230-541010Inspection Services & Permits-576---- PD010230-541017Security/Safety Svcs165----- PD010230-542000Communications920----- PD010230-542001Telephone/Alarm/Cell Service----600600 PD010230-542002Postage/Shipping Costs9191,026224-300350 PD010230-542999Communications----2,2002,500 PD010230-543000Professional Development-1---- PD010230-543001Memberships290-180--- PD010230-543002Registrations--334--- PD010230-543004Airfare1,015----- PD010230-543007Hotel/Lodging-113281--- PD010230-544000Advertising-26247--- PD010230-544001Legal & Public Notices--45--- PD010230-545001Copier Rental46231,852-4,4004,400 PD010230-546001Software Maintenance Contract70,50235,456236,99471,500130,000130,000 PD010230-546004Online Services-Subscriptions----37,10032,800 PD010230-547028Solid Waste Disposal1,150187---- PD010230-548000Repair & Maint Services86,6501,293---- PD010230-548001Repair services-28,724---- PD010230-548002Maintenance Services-334---- PD010230-549000Miscellaneous Expenses1251,924-3,000-- PD010230-549001Armor Car Service--3,000--- PD010230-549009Media Subscriptions-500---- PD010231-541000Professional Services--231--- PD010231-541007Contracted Services----1,0001,000 PD010231-541017Security/Safety Svcs--236--- PD010231-542002Postage/Shipping Costs--120-1,0001,000 PD010231-542999Communications----500500 PD010231-544000Advertising----400400 PD010231-547028Solid Waste Disposal--212--- PD010231-548000Repair & Maint Services--1,012--- PD010231-548002Maintenance Services----1,0001,200 Total Services & Passthrough Pmts 170,99985,610288,86276,000180,000176,250 Total Expenditures$ 1,360,292$ 1,539,932$ 1,741,070$ 1,598,549$ 1,863,652$ 1,980,704 190190 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: : Police (10) Investigations FUND:FUND NUMBER: General000 RESPONSIBLE MANAGERPOSITION: :Eric DreverChief of Police Description Conduct all follow-up investigation associated with felonycrimes to include crimes against persons, crimes against property, fraud, and white-collar offenses. Budget by Revenue & Expenditure Summary 191191 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PD010210-334033RSO/Kidnap Address Verificatn$ 17,996$ 7,189$ 12,650$ 16,000$ 17,352$ 17,352 Total Operating Revenues17,9967,18912,65016,00017,35217,352 Total Revenues$ 17,996$ 7,189$ 12,650$ 16,000$ 17,352$ 17,352 Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 1,026,398$ 906,389$ 959,620$ 1,311,556$ 1,246,999$ 1,355,985 PD010210-511000Salaries --3,850--- PD010210-512000Extra Labor 142,296185,068141,540141,400118,018125,099 PD010210-513000Overtime 10,79514,3636,807-16,57217,566 PD010210-513001Overtime-Holiday Pay Total Salaries & Wages1,179,4881,105,8201,111,8181,452,9561,381,5891,498,650 PD010210-521000FICA89,38183,48981,784111,048105,692114,647 PD010210-522000LEOFF147,73659,86851,62964,40769,72776,496 PD010210-523000PERS14,366-7,65315,2008,2928,878 PD010210-524000Industrial Insurance36,69938,63426,34843,23145,90048,194 PD010210-524050Paid Family & Med Leave Prem1,7521,6061,8231,8172,2202,399 PD010210-525000Medical, Dental, Life, Optical5,6203,84712,0314,15523,93525,131 PD010210-525097Self-Insured Medical & Dental197,936261,236244,000282,135267,069267,069 Total Personnel Benefits 493,490448,681425,268521,993522,833542,815 PD010210-531000Supplies-General(27)(129)1,2676,000-- PD010210-531001Office Supplies1309731,847--- PD010210-531002Printing Supplies83294321--- PD010210-531003Operating Supplies6,5786,6671,259-13,60010,600 PD010210-531004Event Food--96--- PD010210-531005Meeting Food20----- PD010210-531006Program Food-1,700---- PD010210-531008Employee Appreciation Supplies--10--- PD010210-531010Police New Officer Equip4,811569--23,956- PD010210-531013Training Supplies-17---- PD010210-532003Safety Supplies9----- PD010210-535000Small Tool & Minor Equipment760184---- PD010210-535001Equipment----11,79311,793 PD010210-536001Computer peripherals3781,5181,946-2,5002,800 PD010210-537001Fuel--30--- PD010210-537002Supplies added to vehicles468----- Total Supplies13,20910,91636,7766,00051,84925,193 PD010210-541000Professional Services-13412,19715,000-- PD010210-541007Contracted Services6,7218,776---- PD010210-541012Translation & Interpretation3,2802,4321,085-2,5002,500 PD010210-541028Contracted Towing Services5,2086,3881,718-10,00010,000 PD010210-542001Telephone/Alarm/Cell Service-935486--- PD010210-542002Postage/Shipping Costs-123--300300 PD010210-542003City Wide Internet----1,1001,200 PD010210-543000Professional Development-82---- 192192 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 193193 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: : Police (10)Tukwila Anti-Crime FUND:FUND NUMBER: General000 RESPONSIBLE MANAGERPOSITION: :Eric DreverChief of Police Description 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 194194 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PD010250-357240V-NET$ 7,924$ 11,650$ 5,192$ 60,000$ 5,000$ 5,000 Total Operating Revenues7,92411,6505,19260,0005,0005,000 Total Revenues$ 7,924$ 11,650$ 5,192$ 60,000$ 5,000$ 5,000 Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 495,687$ 322,330$ 276,324$ 479,866$ 689,652$ 754,670 PD010250-511000Salaries 72,33444,95171,94588,95860,83064,480 PD010250-513000Overtime 4,8845,7732,064-4,2324,486 PD010250-513001Overtime-Holiday Pay Total Salaries & Wages572,906373,054350,333568,824754,714823,636 PD010250-521000FICA40,94328,54626,97943,47657,73663,008 PD010250-522000LEOFF28,22219,63818,60028,44040,40044,530 PD010250-524000Industrial Insurance15,15812,0099,61917,17127,00428,354 PD010250-524050Paid Family & Med Leave Prem8325545866631,2131,318 PD010250-525000Medical, Dental, Life, Optical1,6486644,22671714,75515,492 PD010250-525097Self-Insured Medical & Dental107,569109,48053,110118,238164,725164,725 Total Personnel Benefits 194,372170,891113,119208,705305,832317,428 PD010250-531000Supplies-General--9402,500-- PD010250-531003Operating Supplies2,145982860-13,00010,200 PD010250-531010Police New Officer Equip4232,561--23,956- PD010250-536001Computer peripherals44---700750 Total Supplies2,6133,5431,8002,50037,65610,950 PD010250-541999Professional Services----800850 PD010250-542001Telephone/Alarm/Cell Service358935---- PD010250-542002Postage/Shipping Costs547--5050 PD010250-542003City Wide Internet----1,2001,200 PD010250-543002Registrations-41---- PD010250-543007Hotel/Lodging-708--1,2001,200 PD010250-543008Ground Transp/Parking-16--200200 PD010250-545002Vehicle Rental/Lease15,59611,1148,71829,00038,40038,400 PD010250-545004Equipment Rental476----- PD010250-546001Software Maintenance Contract5,688----- PD010250-546004Online Services-Subscriptions3028--500500 PD010250-548000Repair & Maint Services--7,0001,000-- PD010250-548095Fleet Oper and Maint costs22,29211,02634,05334,053-- PD010250-549000Miscellaneous Expenses-6,4144,50010,000-- PD010250-549007Excise Taxes & Other Assessmnt24641--- PD010250-549009Media Subscriptions010---- PD010250-549999Other Miscellaneous Expenses----5,0005,000 Total Services & Passthrough Pmts 44,51930,36254,27274,05347,35047,400 Total Expenditures$ 814,410$ 577,850$ 519,524$ 854,082$ 1,145,552$ 1,199,415 195195 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: : Police (10)Professional Standards FUND:FUND NUMBER: General000 RESPONSIBLE MANAGERPOSITION: : Eric DreverChief of Police Description Professional Standards manages and maintains the Department's localized governing policies, the recruitment andWashington Association of Sheriffs and Police Chiefs (WASPC)Accreditation (awarded in 2021).The team also Budget by Revenue & Expenditure Summary Police - Professional Standards ActualBudget Change Budget ProjectedAdoptedProposedProposed 2020202120222022202320242022-20232023-2024 General Government Revenue3,780-----0.0%0.0% Total Revenues & Transfers In3,780-----0.0%0.0% Salaries & Wages174,905190,905248,387145,823390,844423,570168.0%8.4% Benefits58,68957,46480,80353,789149,102154,679177.2%3.7% Supplies7689,7247,46310,3003,6004,100-65.0%13.9% Repair & Maintenance Supplies1728----0.0%0.0% Small Tools558---3,0001,8000.0%-40.0% Technology Supplies71686475-1,0001,2000.0%20.0% Professional Services--2,544-100,23030,8400.0%-69.2% Communications157938--1,1001,2000.0%9.1% Professional Development-1971,900-9,5009,6000.0%1.1% Advertising--3,000-2,5002,5000.0%0.0% Technology Services205,497216,553(15,597)51,000165,179165,679223.9%0.3% Repairs & Maintenance Services12,0156,5803,4053,405---100.0%0.0% Other Expenses2851,3207296001,6501,650175.0%0.0% Total Expenditures & Transfer Out$ 453,606$ 484,574$ 332,708$ 264,917$ 827,705$ 796,819212.4%-3.7% NET BUDGET(827,705)(796,819) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PD010300-341703Sales Of Merchandise - Mailbox$ 3,780$ -$ -$ -$ -$ - Total Operating Revenues3,780----- Total Revenues$ 3,780$ -$ -$ -$ -$ - 196196 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 137,823$ 162,859$ 229,537$ 134,612$ 362,938$ 394,710 PD010300-511000Salaries 4,8577,7804,677--- PD010300-512000Extra Labor 30,38517,79910,79511,21110,81111,460 PD010300-513000Overtime 1,8402,4683,378-5,0955,400 PD010300-513001Overtime-Holiday Pay ----12,00012,000 PD010302-512000Extra Labor Total Salaries & Wages174,905190,905248,387145,823390,844423,570 PD010300-521000FICA12,07113,46618,47311,14728,98231,485 PD010300-522000LEOFF9,0559,66812,2517,38716,20517,889 PD010300-523000PERS----7,9888,552 PD010300-524000Industrial Insurance6,8895,5194,7174,2429,2249,685 PD010300-524050Paid Family & Med Leave Prem228272524190609659 PD010300-525000Medical, Dental, Life, Optical119683,858735,9426,239 PD010300-525097Self-Insured Medical & Dental30,32628,47240,97930,75078,87278,872 PD010302-521000FICA----918918 PD010302-524000Industrial Insurance----344361 PD010302-524050Paid Family & Med Leave Prem----1919 Total Personnel Benefits 58,68957,46480,80353,789149,102154,679 PD010300-531000Supplies-General-9852,8306,300-- PD010300-531001Office Supplies544,52922-200250 PD010300-531002Printing Supplies1413521,077-500600 PD010300-531003Operating Supplies742,9813,5004,0002,9003,250 PD010300-531010Police New Officer Equip49987735--- PD010300-532001Repair Supplies-28---- PD010300-532007Cleaning & Janitorial Supplies17----- PD010300-535001Equipment----1,5001,800 PD010300-535003Office Equipment558----- PD010300-536001Computer peripherals71686475-1,0001,200 PD010302-535001Equipment----1,500- Total Supplies2,05910,6167,53810,3007,6007,100 PD010300-542000Communications149----- PD010300-542001Telephone/Alarm/Cell Service-935---- PD010300-542002Postage/Shipping Costs-4---- PD010300-542003City Wide Internet8---1,1001,200 PD010300-543001Memberships-197---- PD010300-543002Registrations--1,900--- PD010300-546001Software Maintenance Contract203,583215,288(15,597)51,000163,679164,179 PD010300-546004Online Services-Subscriptions1,9141,265--1,5001,500 PD010300-548095Fleet Oper and Maint costs12,0156,5803,405-- 3,405 PD010300-549000Miscellaneous Expenses---600-- PD010300-549002Credit Card Fees2851,320729-1,4001,400 PD010300-549999Other Miscellaneous Expenses----250250 PD010302-541016Recruitment--2,544-100,23030,840 PD010302-543004Airfare----7,5007,600 PD010302-543007Hotel/Lodging----2,0002,000 PD010302-544000Advertising--3,000-2,5002,500 Total Services & Passthrough Pmts 225,588(4,019)55,005280,159211,469 217,953 Total Expenditures$ 453,606$ 484,574$ 332,708$ 264,917$ 827,705$ 796,819 197197 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: : Police (10)Training FUND:FUND NUMBER: General000 RESPONSIBLE MANAGERPOSITION: :Eric DreverChief of Police Description 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. Budgetby Revenue & Expenditure Summary General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PD010400-333167DOJ-JAG$ 16,570$ 16,829$ -$ -$ -$ - Total Operating Revenues16,57016,829---- Total Revenues$ 16,570$ 16,829$ -$ -$ -$ - 198198 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 110,710$ 142,729$ 95,308$ 98,511$ 118,889$ 127,764 PD010400-511000Salaries 7,2929,2499,35111,1108,0008,200 PD010400-513000Overtime 1,5641,937--1,1531,222 PD010400-513001Overtime-Holiday Pay Total Salaries & Wages119,566153,914104,659109,621128,042137,186 PD010400-521000FICA8,97111,7746,9818,3789,79510,495 PD010400-522000LEOFF6,3416,8154,4845,4686,8547,417 PD010400-524000Industrial Insurance4,1094,4482,4784,2424,4654,688 PD010400-524050Paid Family & Med Leave Prem177244154136206220 PD010400-525000Medical, Dental, Life, Optical7301361,1711474446 PD010400-525097Self-Insured Medical & Dental24,15528,04723,89930,29131,05331,053 Total Personnel Benefits 44,48251,46439,16648,66252,41853,919 PD010400-531000Supplies-General-(25)50,54640,000-- PD010400-531001Office Supplies7015---- PD010400-531003Operating Supplies17,34712,639391-51,90247,810 PD010400-531004Event Food--11--- PD010400-531005Meeting Food-1,148---- PD010400-531006Program Food-388---- PD010400-531009Employee Wellness Supplies----2,0002,000 PD010400-531010Police New Officer Equip20,1736,301200--- PD010400-531013Training Supplies1,8935,805850--- PD010400-532001Repair Supplies-1,376---- PD010400-532003Safety Supplies4,482----- PD010400-532007Cleaning & Janitorial Supplies81----- PD010400-535001Equipment----5002,000 PD010400-535005Tool Allowance--500--- PD010400-536001Computer peripherals12132---- Total Supplies44,05827,78052,49740,00054,40251,810 PD010400-541000Professional Services--6,0004,000-- PD010400-543000Professional Development-2,460---- PD010400-543001Memberships38512,519---- PD010400-543002Registrations(536)15,43511,262-122,40074,659 PD010400-543003Meals-Prof Dev related-2,500952-1,2801,280 PD010400-543004Airfare1,7511,6981,70826,38010,55512,770 PD010400-543005Mileage----400400 PD010400-543007Hotel/Lodging4,8392,1823,352-4,3504,350 PD010400-543008Ground Transp/Parking8631676--- PD010400-543009Tuition/Coaching/Trainer-8,8446,638-30,00030,000 PD010400-545004Equipment Rental-5,835---- PD010400-545999Operating Rentals & Leases----3,800- PD010400-546001Software Maintenance Contract1,4001,58825,0002,500-- PD010400-546004Online Services-Subscriptions----6,0006,000 PD010400-548000Repair & Maint Services140----- PD010400-548095Fleet Oper and Maint costs-1243,405-- 3,405 PD010400-549000Miscellaneous Expenses41,69116313,07540,941-- PD010400-549005Employee Wellness Svcs----1,8001,800 PD010400-549006Entrance Fees/Admissions-2484,2001,800-- PD010400-549010Business Meals (non Prof Dev)147----- Total Services & Passthrough Pmts 49,90353,62676,26879,026180,585131,259 Total Expenditures$ 258,010$ 286,785$ 272,591$ 277,309$ 415,447$ 374,174 199199 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: : Police (10)Traffic FUND:FUND NUMBER: General000 RESPONSIBLE MANAGERPOSITION: :Eric DreverChief of Police Description 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. T members of the Traffic Division. Budget by Revenue & Expenditure Summary Police - Traffic ActualBudget Change Budget ProjectedAdoptedProposedProposed 2020202120222022202320242022-20232023-2024 Fines and Penalties----360,000360,0000.0%0.0% Total Revenues & Transfers In----360,000360,0000.0%0.0% Salaries & Wages692,849568,728523,472786,637844,315918,1337.3%8.7% Benefits249,954274,786192,670327,785312,849315,653-4.6%0.9% Supplies5,6831,6143,5724,6002,2502,500-51.1%11.1% Repair & Maintenance Supplies-155----0.0%0.0% Small Tools-----3,0000.0%0.0% Technology Supplies-448--5006000.0%20.0% Professional Services--70,033-106,000106,0000.0%0.0% Communications1935--1,2001,2000.0%0.0% Professional Development2014215-2503000.0%20.0% Rentals554-200---0.0%0.0% Technology Services1,3751,437--5,4005,8000.0%7.4% Repairs & Maintenance Services67,29721,99747,86345,363750800-98.3%6.7% Other Expenses--300500---100.0%0.0% Total Expenditures & Transfer Out$ 1,017,733$ 870,240$ 838,125$ 1,164,885$ 1,273,513$ 1,353,9869.3%6.3% NET BUDGET(913,513)(993,986) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PD010700-354003School Zone Camera Penalties$ -$ -$ -$ -$ 360,000$ 360,000 Total Operating Revenues----360,000360,000 Total Revenues$ -$ -$ -$ -$ 360,000$ 360,000 200200 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 201201 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: : Police (10)Special Operations FUND:FUND NUMBER: General000 RESPONSIBLE MANAGERPOSITION: :Eric DreverChief of Police Description The Special and equipment. Examples include the Community Policing Team, SWAT/Civil Disturbance/Hostage Negotiators, and School Resource Officers. Budget by Revenue & ExpenditureSummary General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PD010262-331160Cops Hiring Grants$ -$ -$ -$ -$ 41,667$ 41,667 Total Operating Revenues----41,66741,667 Total Revenues$ -$ -$ -$ -$ 41,667$ 41,667 202202 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 628,271$ 439,228$ 449,257$ 712,645$ 1,091,680$ 1,199,954 PD010260-511000Salaries 48,92439,59718,937-20,69921,941 PD010260-513000Overtime 6,7078,9628,363-12,61313,369 PD010260-513001Overtime-Holiday Pay Total Salaries & Wages683,902487,787476,558712,6451,124,9921,235,264 PD010260-521000FICA51,94536,98139,80054,46286,06294,498 PD010260-522000LEOFF36,49026,54928,07335,37956,47762,575 PD010260-523000PERS----7,3408,253 PD010260-524000Industrial Insurance22,58017,63014,46825,14339,49941,474 PD010260-524050Paid Family & Med Leave Prem1,0467408949881,8081,977 PD010260-525000Medical, Dental, Life, Optical2,5001,3806,8141,49118,54019,467 PD010260-525097Self-Insured Medical & Dental159,241162,866123,183175,895301,738301,738 Total Personnel Benefits 273,803246,145213,233293,358511,464529,982 PD010260-531000Supplies-General--108--- PD010260-531001Office Supplies--3,50010,000-- PD010260-531002Printing Supplies139239--- PD010260-531003Operating Supplies3208,4407,621-1,000- PD010260-531004Event Food416----- PD010260-531005Meeting Food151----- PD010260-531010Police New Officer Equip15,56236,27310,7325,00023,956- PD010260-532000Repairs & Maint Supplies-892---- PD010260-532003Safety Supplies852660---- PD010260-535001Equipment1,130----- PD010260-536001Computer peripherals48043---- PD010260-537002Supplies added to vehicles1,269----- PD010261-531003Operating Supplies--548-36,62439,500 PD010261-532000Repairs & Maint Supplies--24--- PD010261-535001Equipment--181-5,0006,000 PD010262-531001Office Supplies----300300 PD010262-531003Operating Supplies----6,7004,000 PD010262-531004Event Food----200250 PD010262-531010Police New Officer Equip----11,978- PD010262-532001Repair Supplies----500500 PD010262-535001Equipment----4,500- PD010263-531003Operating Supplies----4,5005,000 PD010263-535001Equipment----2,4002,600 Total Supplies20,19546,40022,75315,00097,65858,150 PD010260-541008Revenue Backed Services--6,412--- PD010260-541051V SWAT--20,97713,167-- PD010260-542001Telephone/Alarm/Cell Service-935---- PD010260-542003City Wide Internet600----- PD010260-543001Memberships24,11127050--- PD010260-543002Registrations-23,960---- PD010260-543003Meals-Prof Dev related--888--- PD010260-543004Airfare-277---- PD010260-543006Certifications & Licenses5010050--- PD010260-545001Copier Rental----1,0001,000 PD010260-548002Maintenance Services--22--- PD010260-548095Fleet Oper and Maint costs-65,31134,05334,053-- PD010260-549000Miscellaneous Expenses-22---- PD010261-541051V SWAT----30,00033,000 PD010261-543006Certifications & Licenses----1,0001,000 Total Services & Passthrough Pmts 24,76190,87462,45247,22032,00035,000 Total Expenditures$ 1,002,660$ 871,206$ 774,996$ 1,068,223$ 1,766,114$ 1,858,397 203203 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Fire Department No org chart as this department has transitioned to a contract for services effective January 1, 2023 204204 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT : Fire (11) FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Puget Sound Regional Fire Contract Authority Description TheCity 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 tobe 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 inthis department will be the contract payment to the PSRFA for fire services. Department Detail Budget by Revenue & Expenditure Summary Fire ActualBudgetPercent Change Budget ProjectedAdoptedProposedProposed 2020202120222022202320242022-20232023-2024 Building Permits8,8026,8127,7095,0005,0005,0000.0%0.0% Grant Revenues121,858518,089585,194301,200200,000200,000-33.6%0.0% State Entitlements72,08871,11274,39765,00074,00074,00013.8%0.0% Intergovernmental Revenue523,642513,387586,108520,000623,300649,00019.9%4.1% Security revenue508,693657,957375,500331,000300,000500,000-9.4%66.7% Fines and Penalties2,40025,75035,0005,00030,00030,000500.0%0.0% Other Income-(9,520)----0.0%0.0% Total Revenues & Transfers In1,237,4841,783,5871,663,9081,227,2001,232,3001,458,0000.4%18.3% Salaries & Wages8,669,8769,149,2789,720,0189,600,936---100.0%0.0% Benefits2,830,2772,905,7923,094,0163,039,028319,700309,500-89.5%-3.2% Supplies49,75481,594145,535201,127---100.0%0.0% Repair & Maintenance Supplies34,91213,64328,30037,500---100.0%0.0% Small Tools32,6696,05215,50013,000---100.0%0.0% Technology Supplies2,2954,021345---0.0%0.0% Fleet Supplies333451----0.0%0.0% Professional Services507,259509,304581,452539,05014,470,42015,232,1842584.4%5.3% Communications38,74535,54333,30432,170---100.0%0.0% Professional Development26,16079,22416,18618,250---100.0%0.0% Advertising--300---0.0%0.0% Rentals13,28711,1057,3003,800---100.0%0.0% Technology Services34,38934,06334,000---0.0%0.0% Utilities92,243171,265125,70173,360---100.0%0.0% Repairs & Maintenance Services493,379462,297697,242637,729---100.0%0.0% Other Expenses19,5857,74728,144101,083---100.0%0.0% Machinery & Equipment5,495-----0.0%0.0% Total Expenditures & Transfer Out12,850,658$ $ 13,471,379$ 14,527,343$ 14,297,033$ 14,790,120$ 15,541,6843.4%5.1% NET BUDGET (13,557,820)(14,083,684) * Net budget equals the department's total revenues plus transfers in, less total expenditures and transfers out. 205205 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 206206 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISON: :Fire (11) Administration FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Puget Sound Regional Fire Contract Authority Description Administration includes the contract payment to the Puget Sound Regional Fire Authority, along with Budget by Revenue & Expenditure Summary 207207 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues FD011100-322901Oth Non-BL-Tech Fee8,8026,8127,7095,0005,0005,000 FD011100-333219Dept Of Treasury-Cares Act120,598186,49221,216--- FD011100-333970Homeland Security Grant-272---- FD011100-333975DEPT OF HOMELAND SEC-NAT'L US--2,853--- FD011100-336691Fire Insurance Premium Tax72,08871,11274,39765,00074,00074,000 FD011100-337706King County CARES Unit----200,000200,000 FD011100-342200Fire Prot Svcs/Emerg Med Svcs210,840426,220150,000105,000-- FD011100-342201Fire/Emer Cost Recovery17,98511,3712,50040,00010,00010,000 FD011100-342210Emergency Services516,833500,588586,108520,000623,300649,000 FD011100-342300Admin Services FMO3,60210,87614,000--- FD011100-342400Protective Inspection Fees84,25170,17085,00085,000185,000385,000 FD011100-342401Planning Inspection Fees166,966133,196120,000100,000100,000100,000 FD011100-342402Fire Reinspection Fee1,0506,1254,0001,0005,0005,000 FD011100-342600Ambulance Services24,000----- FD011100-342800False Alarm Fees2,40025,75035,0005,00030,00030,000 FD011100-369900Other Revenues-(9,520)---- Total Operating Revenues1,229,4141,439,4621,102,783926,0001,232,3001,458,000 Total Revenues$ 1,229,414$ 1,439,462$ 1,102,783$ 926,000$ 1,232,300$ 1,458,000 Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 522,084569,206622,374639,852-- FD011100-511000Salaries 488,11410,00027,000-- FD011100-513000Overtime Total Salaries & Wages522,132577,319632,374666,852-- FD011100-521000FICA23,39230,79336,99939,449-- FD011100-522000LEOFF17,70525,31024,00024,751-- FD011100-522061Firemen's Pension72,08871,11274,39765,00074,00074,000 FD011100-523000PERS13,9419,43715,00015,087-- FD011100-524000Industrial Insurance6,68215,66612,90317,431-- FD011100-524050Paid Family & Med Leave Prem6627401,140909-- FD011100-525000Medical, Dental, Life, Optical3,0543,8304,1374,137-- FD011100-525097Self-Insured Medical & Dental75,927120,965130,642130,642-- FD011100-525099Retiree Medical & Dental----245,700235,500 Total Personnel Benefits 213,450277,853299,218297,406319,700309,500 FD011100-531000Supplies-General--10--- FD011100-531001Office Supplies2,3892,28440,00060,877-- FD011100-531002Printing Supplies891941500--- FD011100-531003Operating Supplies1,1121,334---- FD011100-531004Event Food-335---- FD011100-531005Meeting Food672951002,250-- FD011100-531008Employee Appreciation Supplies-231---- FD011100-531011Fire Fghtr Equpmt, Bunker Gear-1,07325--- FD011100-531013Training Supplies-528---- FD011100-532002Maintenance Supplies-244---- FD011100-532003Safety Supplies189587---- FD011100-535001Equipment-869---- FD011100-536001Computer peripherals91196100--- FD011260-531000Supplies-General---5,000-- FD011260-531002Printing Supplies--1,500--- FD011260-535000Small Tool & Minor Equipment---1,000-- Total Supplies4,7398,91742,23569,127-- 208208 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 209209 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: : Fire (11)Fire Prev. & Investigation FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Puget Sound Regional Fire Contract Authority Description The Fire Prevention divisionis 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, codeenforcement and accountability for these activities. This work will be conducted on a contract basis effective January 1, 2023. Budget by Expenditure Summary General Ledger Code Details Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 580,567669,162649,645549,933-- FD011300-511000Salaries 96,381132,87450,00062,000-- FD011300-513000Overtime Total Salaries & Wages676,948802,035699,645611,933-- FD011300-521000FICA18,31919,88712,12216,646-- FD011300-522000LEOFF26,38132,77635,44825,764-- FD011300-523000PERS18,18315,2592,53710,594-- FD011300-524000Industrial Insurance19,52320,13916,67819,671-- FD011300-524050Paid Family & Med Leave Prem8219141,433781-- FD011300-525000Medical, Dental, Life, Optical4,0123,9284,4944,242-- FD011300-525097Self-Insured Medical & Dental102,55394,653135,198102,225-- Total Personnel Benefits 189,792187,555207,911179,923-- 210210 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 211211 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: : Fire (11) Suppression FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Puget Sound Regional Fire 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 212212 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARMENT:DIVISION: Fire (11)Training FUND:FUND NUMBER: General000 Responsible ManagerPosition : Puget Sound Regional Fire :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 213213 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: : Fire (11) Facilities FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Puget Sound Regional Fire Contract Authority Description 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 214214 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: : Fire (11) Ambulance, Rescue & Aid FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Puget Sound Regional Fire 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 215215 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Public Works 216216 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Public Works Street Department 217217 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT : Public Works (13) FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Hari PonnekantiPublic Works Director Description The life and public safety through the construction and operation of reliable and sustainable infrastructure services necessary to meet the demands of our growingand diverse community. 2021-2022 Accomplishments Started design on S 152Street Non-Motorized Improvements Project.Strategic Plan Goals 1, 3, nd & 5 Started monthly community meetings with Allentown neighborhoodand 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 WorksShops Phase I.Strategic Plan Goals 1, 3, & 5 Completed design and began construction on the WestValley 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 RoadBridge over Airport Way project.Strategic Plan Goal 3 Completed installation of two RRFBscrosswalksnear Tukwila Community Center on 124 th St. Strategic Plan Goals 1, 3,& 5 Achieved full grant funding for 42Ave Bridge Replacement.Strategic Plan Goals 1, 3,& 5 nd Completed additional segments of the Central Business DistrictSewer Rehabilitation Project. Strategic Plan Goals 1, 3,& 5Utility Comp Plan Goal 12.1. Completed designand constructionon 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 facilitiesto 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 42Ave S Bridge Replacement Project. nd Complete construction of the WestValley Highwaystreet and pedestrian improvements. Complete a solid waste contract with new solid waste contractor Complete a new franchise agreement with Seattle City Light 218218 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington ProgramChanges 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: Threevacant positions will befrozen a facilities technician, a custodian, and a transportation project manager. The utilities will be adding two positions: A GIS Field Technician will be split 50/50 between Sewer and Surface Water o An NPDES Source Control Inspector will be under thesupervision of the Senior Program o 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 NeighborhoodTruck Reroute Project. The contract for this position goes through January 2024. Department Detail Program Descriptions The following programs are budgeted in Public Works: PROGRAM NAMEPROGRAM DESCRIPTION Emergency Preparation Emergency training, continuity of operations plans, developing backup systems. & Response Projects & Capital Impr Planning and executing community infrastructure investment Mgmnt Staff time and supplies for sidewalk maintenance and replacement by the Sidewalks crew. Snow & Ice ControlStaff time and supplies for snow removal by the crew. Traffic Control DevicesRepair and maintenance of traffic signals, signage, and buttons. General functions for standard operations of the department, including purchasing, Administrationtimecards, budget development and oversight, culture,and internal communications, recruiting and hiring, employee supervision and performance evaluations. Facilitate development of the biennial budget, review, and file budget with State Budget/CIP Auditor. Process budget amendments. Plan and develop 6-year CIP document Development addressing current and future city-wide capital needs. Communications & Community Fosters more inclusive public participation and relationship building. Engagement Minor Structural Repair of minor structural issues with streets and roadways. Repairs 219219 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Potholes and Litter Roadside cleanup, repair and maintenance of asphalt and shoulders. Control Street CleaningStreet sweeping, tree removal, etc. Street LightingRepair and maintenance of streetlight poles. Staff time and supplies for video and fiber maintenance and replacement by the Video & Fiber crew. 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 Boards/Commissions/ trainingrequirements. Receive applications and compiles memo for Mayor, Committeesschedule 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 Preparation of grant related contracts; processing invoices for payment, reviewing Grants Admin & department coding and data input. Reviewing and posting change orders, pay Accountingestimates, retainage,and other transactions. Tracking and monitoring of grant funds spent and received. Trainings required by Federal, State, Local laws and/or City of Tukwila Mandatory Training organizational policy. Professional Development of operational and strategic knowledge and skills to support staff Development & development and better outcomes for the community and organization. Training Streetscapes/Median Street landscaping. Landscape TIB Bus Bus stop cleanup, repair,and maintenance. Stop/Streetscape Staff time for maintenance and supplies for the City facilities. Staff time for Facility Management & Improvements/additions and supplies for City Facilities. Includes using hired Improvementvendors and costs for maintenance such as the HVAC system, roof, and other structural repairs. Public Record Req & Adherence to public records laws. Record Mgt 220220 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Budget by Program Programs by Tier Programs are scored amongst four tiers with Tier 1 beingthemost directlyconnectedand supportiveof Public Works fall into all fourtiers with 68% of the budget allocated to the top two tiers. 221221 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Performance Measures 2023- 20212022COUNCIL PROGRAMPERFORMANCE MEASURE2024 ActualActualGOAL Target Pothole Repair Strategic Reported potholes repaired each year.**100% & Litter ControlGoal 1 Pothole Repair Right-of-Way (ROW) vegetation control Strategic **100% & Litter Controlcompleted annuallyGoal 1 FleetStrategic City vehicles maintained on schedule.**100% ManagementGoal 1 FleetStrategic Percent of fleet breakdowns that are preventable**80% ManagementGoal 1 Percent of current stormwater catch basinStrategic NPDES**100% structures every two years.Goal 1 Strategic LeveesInspect outfalls on the levee inspected annually**100% Goal 1 Sewer Strategic Mains/Service Clean sewer lines within 6 months of report**100% Goal 1 Lines 222222 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Sewer Complete sewer line video inspections every Strategic Mains/Service **100% three yearsGoal 1 Lines Perform scheduled valve and hydrant Strategic Fire Hydrants**100% inspectionsannually.Goal 1 Water Percent of water supply's residual chlorineStrategic Quality/Backflow **100% sampling 2x/wkGoal 1 Prev Facility Respond to building maintenance work orders Strategic Management & **100% within 3 days.Goal 1 Maintenance Facility Strategic Management & Complete custodial core duties daily**100% Goal 1 Maintenance Budget by Revenue & Expenditure Summary Public Works ActualBudgetPercent Change Budget ProjectedAdoptedProposedProposed 2020202120222022202320242022-20232023-2024 Building Permits425,630307,417326,856200,000250,000250,00025.0%0.0% Grant Revenues27,75045,367225,000335,000225,641--32.6%-100.0% Security revenue476,723208,477229,555125,000200,000200,00060.0%0.0% Transportation Revenue3,4411,32063344,00020,00020,000-54.5%0.0% Plan Check and Review fees--929---0.0%0.0% Total Revenues & Transfers In933,544562,581782,973704,000695,641470,000-1.2%-32.4% Salaries & Wages2,409,3962,203,4812,257,5042,906,8812,727,0892,938,682-6.2%7.8% Benefits1,179,1871,175,7321,094,6371,330,7571,183,8931,229,597-11.0%3.9% Supplies32,80382,60613,80055,45026,35027,497-52.5%4.4% Repair & Maintenance Supplies188,031161,643280,386249,425359,400324,27044.1%-9.8% Small Tools10,73748,07723,3258,75067,71070,895673.8%4.7% Technology Supplies3,8735,3343,7873,00013,40013,570346.7%1.3% Fleet Supplies26636--1,0001,0500.0%5.0% Professional Services337,840343,806478,815409,552527,605581,53428.8%10.2% Communications38,75834,01636,37428,50031,75033,33811.4%5.0% Professional Development24,45619,3675,2411,10014,51014,7361219.1%1.6% Advertising-545211-4004200.0%5.0% Rentals111,07650,72914,113132,90044,09046,294-66.8%5.0% Technology Services15,49314,3565,030-6,5706,8980.0%5.0% Utilities1,476,4401,780,1091,842,7111,715,0401,954,3542,052,67614.0%5.0% Repairs & Maintenance Services462,134614,953577,022538,917544,566577,4361.0%6.0% Other Expenses51,5785,3157,14222,73572,29975,914218.0%5.0% Machinery & Equipment--8,401---0.0%0.0% Total Expenditures & Transfer Out6,342,068$ $ 6,540,104$ 6,648,497$ 7,403,007$ 7,574,986$ 7,994,8062.3%5.5% NET BUDGET (6,879,345)(7,524,806) * Net budget equals the department's total revenues plus transfers in, less total expenditures and transfers out. 223223 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 224224 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Salary and Benefit Details Public Works 202220232023 Budget20242024 Budget FTE FTESalariesBenefits FTESalariesBenefits Position Description Public Works Director11193,260$ $ 55,1601203,652$ $ 57,326 Traffic Engineer Manager10- 0--- Public Works Analyst12230,17875,6202255,64880,622 Admin Support Technician10- 0--- General Maintenance Manager11148,05246,5651157,09248,426 Admin Support Coordinator0188,54846,042193,55247,096 Admin Support Specialist22148,46476,1992160,34478,619 Deputy Public Works Dir./City Engineer11139,76455,4491154,96858,436 Project Inspector1189,14848,311198,60450,293 Maint & Ops Superintendent22248,100106,7612261,276109,747 Maint & Ops Foreman2.52.5252,960132,8992.5266,730136,069 Maint & Ops Specialist55408,191168,4275449,496177,190 Facilities Ops Foreman11100,58450,4061105,97251,652 Maintenance Technician33213,468116,2893233,868120,699 Grant Writer10- 0--- Senior Facilities Custodian1181,78446,922193,55249,320 Facilities Custodian54284,068123,1914303,408127,631 Facilities Technician00- 0--- Extra Labor91,52026,67891,52027,270 Overtime8,0001,5028,0001,513 Acting Pay1,0001831,000184 Clothing Allowance-7,290-7,504 Department Total29.527.52,727,089$$1,183,89427.52,938,682$$1,229,597 225225 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT: DIVISION: Public Works (13) Administration FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Hari PonnekantiPublic Works Director Description Thefunctionof 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 includestreets, signals, water, sewer, storm drains, flood control, equipment, vehicles, and facilities. The Public Works Director manages these programs through theEngineering,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 ActualBudget Change Budget ProjectedAdoptedProposedProposed 2020202120222022202320242022-20232023-2024 Building Permits$ 425,630$ 307,417$ 326,856$ 200,000$ 250,000$ 250,00025.0%0.0% Grant Revenues23,603-----0.0%0.0% Security revenue476,723208,477229,555125,000200,000200,00060.0%0.0% Transportation Revenue3,4411,32063344,00020,00020,000-54.5%0.0% Plan Check and Review fees--929---0.0%0.0% Total Revenues & Transfers In929,397517,214557,973369,000470,000470,00027.4%0.0% Salaries & Wages353,723366,485387,588471,853496,752539,4725.3%8.6% Benefits146,148163,625137,100180,781163,416171,962-9.6%5.2% Supplies2,4247,1817486,0005,8006,090-3.3%5.0% Repair & Maintenance Supplies33-----0.0%0.0% Small Tools--17---0.0%0.0% Technology Supplies4726720-4004200.0%5.0% Professional Services8,6254465,00040,00044,00046,20010.0%5.0% Communications1,4688121,0001,0001,1001,15510.0%5.0% Professional Development321355763001,4801,554393.3%5.0% Advertising--161-4004200.0%5.0% Rentals8,3688,2856,5006,5007,1507,50710.0%5.0% Technology Services--113-2002100.0%5.0% Repairs & Maintenance Services12,3314,5581,3322,08218,70819,324798.6%3.3% Other Expenses49,9003552,0002,000541568-73.0%5.0% Total Expenditures & Transfer Out$ 583,099$ 551,746$ 602,155$ 710,516$ 739,947$ 794,8824.1%7.4% NET BUDGET(269,947)(324,882) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. Public Works - Development Services ActualBudget Change Budget ProjectedAdoptedProposedProposed 2020202120222022202320242022-20232023-2024 Total Revenues & Transfers In------0.0%0.0% Salaries & Wages225,071--9,081---100.0%0.0% Benefits104,338-(62)1,935---100.0%0.0% Total Expenditures & Transfer Out$ 329,409$ -$ (62)$ 11,016$ -$ --100.0%0.0% 226226 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PW013100-322100Buildings/Structures/Equipment425,630$ $ 307,417$ 326,856$ 200,000$ 250,000$ 250,000 PW013100-333219Dept Of Treasury-Cares Act23,603----- PW013100-342400Protective Inspection Fees476,723208,477229,555125,000200,000200,000 PW013100-344100Road/Street Maint/Repair Chrgs84-3340,00010,00010,000 PW013100-344101Pavement Mitigation Fees3,3581,3206004,00010,00010,000 PW013100-345890Other Planning & Development--929--- Total Operating Revenues929,397517,214557,973369,000470,000470,000 Total Revenues$ 929,397$ 517,214$ 557,973$ 369,000$ 470,000$ 470,000 Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 353,723$ 366,485$ 387,588$ 471,853$ 496,752$ 539,472 PW013100-511000Salaries Total Salaries & Wages353,723366,485387,588471,853496,752539,472 PW013100-521000FICA26,34626,46429,06336,07038,00241,270 PW013100-523000PERS40,40940,30339,72846,13952,12957,178 PW013100-524000Industrial Insurance9741,8499781,3531,3761,445 PW013100-524050Paid Family & Med Leave Prem524543729666798863 PW013100-525000Medical, Dental, Life, Optical2,5733,58518,5353,8721,8951,990 PW013100-525095Kaiser Medical & Dental----18,76418,764 PW013100-525097Self-Insured Medical & Dental69,83685,81648,06792,68150,45350,453 PW013100-526000Unemployment Compensation5,4865,064---- Total Personnel Benefits 146,148163,625137,100180,781163,416171,962 PW013100-531000Supplies-General--1115,500-- PW013100-531001Office Supplies9611,595239-2,4002,520 PW013100-531002Printing Supplies7537285-600630 PW013100-531003Operating Supplies6515,5131715001,4001,470 PW013100-531005Meeting Food59-77-600630 PW013100-531008Employee Appreciation Supplies--65-200210 PW013100-531999Other Supplies-general----600630 PW013100-532003Safety Supplies33----- PW013100-535001Equipment--17--- PW013100-536001Computer peripherals4726720-400420 Total Supplies2,5047,4487856,0006,2006,510 PW013100-541000Professional Services8,625-35,000--- PW013100-541006Consulting Services------ PW013100-541007Contracted Services--30,00040,00044,00046,200 PW013100-541012Translation & Interpretation-44---- PW013100-542001Telephone/Alarm/Cell Service9108121,0001,0001,1001,155 PW013100-542003City Wide Internet558----- PW013100-543001Memberships-100425-450472 PW013100-543002Registrations203535-550578 PW013100-543003Meals-Prof Dev related12--300330346 PW013100-543006Certifications & Licenses--116-150158 PW013100-544000Advertising--161-400420 PW013100-545001Copier Rental8,3688,2856,5006,5007,1507,507 PW013100-546001Software Maintenance Contract--113-200210 227227 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 228228 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT: DIVISION Public Works (13): Maintenance Administration FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Hari PonnekantiPublic Works Director Description Thefunctionof 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 divisionand 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 229229 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 238,364$ 266,507$ 278,925$ 279,954$ 311,750$ 330,816 PW013101-511000Salaries Total Salaries & Wages238,364266,507278,925279,954311,750330,816 PW013101-521000FICA17,76120,01320,91921,40123,84925,307 PW013101-523000PERS30,56530,91328,59027,41132,71535,063 PW013101-524000Industrial Insurance3,0051,7666871,0151,0321,084 PW013101-524050Paid Family & Med Leave Prem353396448396501529 PW013101-525000Medical, Dental, Life, Optical1,9962,2401,5622,4201,4161,487 PW013101-525097Self-Insured Medical & Dental73,97674,83491,36880,82176,65676,656 PW013101-528001Boot Allowance----1,0451,097 Total Personnel Benefits 127,657130,161143,574133,464137,214141,224 PW013101-531000Supplies-General---3,250-- PW013101-531001Office Supplies674500598-3,5003,675 PW013101-531002Printing Supplies23224235-250262 PW013101-531003Operating Supplies6535992051,000-- PW013101-531005Meeting Food-381--500525 PW013101-531008Employee Appreciation Supplies-205---- PW013101-535000Small Tool & Minor Equipment-641750750-- PW013101-535003Office Equipment----750787 PW013101-536001Computer peripherals42----- Total Supplies1,6012,5681,5885,0005,0005,249 PW013101-541000Professional Services-121-500-- PW013101-541006Consulting Services--10,600-1,0001,050 PW013101-541025Employee Assistance Prg EAP-190---- PW013101-542001Telephone/Alarm/Cell Service1,0721,2922,5001,0001,5001,575 PW013101-542003City Wide Internet112----- PW013101-543000Professional Development66333---- PW013101-543001Memberships86----- PW013101-543002Registrations----330347 PW013101-543003Meals-Prof Dev related--66--- PW013101-543005Mileage--19--- PW013101-543006Certifications & Licenses42----- PW013101-543999Other Prof Dev/Travel Expenses---300-- PW013101-544000Advertising--50--- 4884351,5003,0003,0003,150 PW013101-545001Copier Rental PW013101-548095Fleet Oper and Maint costs1,6015,0107,2747,274-- PW013101-549000Miscellaneous Expenses-369-2,035-- PW013101-549999Other Miscellaneous Expenses----2,2382,350 Total Services & Passthrough Pmts 4,0637,45022,00914,1098,0688,472 Total Expenditures$ 371,685$ 406,685$ 446,096$ 432,527$ 462,032$ 485,761 230230 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT: DIVISION: Public Works (13)Engineering FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Hari PonnekantiPublic Works Director Description The Engineering Division functionis 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 agenciessuch 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 SoundRegional 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 Expenditure Summary Public Works - Engineering ActualBudget Change Budget ProjectedAdoptedProposedProposed 2020202120222022202320242022-20232023-2024 Salaries & Wages342,809205,353158,361368,803228,912253,572-37.9%10.8% Benefits134,956126,32956,571162,098104,805109,827-35.3%4.8% Supplies4,5158,6393,5007,0009,2009,66031.4%5.0% Small Tools-8812,5521,0001,0001,0250.0%2.5% Technology Supplies1001,592--2,0002,1000.0%5.0% Professional Services125,76750510,00028,40031,86533,45912.2%5.0% Communications6,1416,2376,8896,5007,1507,50810.0%5.0% Professional Development22,31110,9603,0065002,7002,835440.0%5.0% Advertising-545----0.0%0.0% Rentals-332,211-2,5002,6250.0%5.0% Technology Services--4,917-5,2705,5330.0%5.0% Repairs & Maintenance Services8,99917,32714,19015,1901,1001,155-92.8%5.0% Other Expenses-174-10,00011,00011,55010.0%5.0% Total Expenditures & Transfer Out$ 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. 231231 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 341,600$ 199,693$ 148,761$ 368,803$ 228,912$ 253,572 PW013130-511000Salaries -5,6609,600--- PW013130-512000Extra Labor 1,209----- PW013130-513000Overtime Total Salaries & Wages342,809205,353158,361368,803228,912253,572 PW013130-521000FICA25,79715,74412,11528,19217,51219,398 PW013130-523000PERS41,40322,89713,49736,00424,02226,876 PW013130-524000Industrial Insurance3,5312,7041,4885,6582,8262,967 PW013130-524050Paid Family & Med Leave Prem668444475520368406 PW013130-525000Medical, Dental, Life, Optical26,4082,6477222,8599951,045 PW013130-525097Self-Insured Medical & Dental36,47681,40327,32587,91558,03858,038 PW013130-528000Uniform Clothing---950-- PW013130-528001Boot Allowance673490950-1,0451,097 Total Personnel Benefits 134,956126,32956,571162,098104,805109,827 PW013130-531000Supplies-General--1,2567,000-- PW013130-531001Office Supplies7481,430701-1,0001,050 PW013130-531002Printing Supplies1,0222,059648-3,2003,360 PW013130-531003Operating Supplies2,7465,150895-2,0002,100 PW013130-531999Other Supplies-general----3,0003,150 PW013130-535001Equipment--1,645--- PW013130-535003Office Equipment-8819071,000500525 PW013130-535999Other Small Tool & Minor Equip----500500 PW013130-536001Computer peripherals1001,592--2,0002,100 Total Supplies4,61511,1126,0528,00012,20012,785 PW013130-541000Professional Services1,087-9,25428,400-- PW013130-541006Consulting Services----31,24032,802 PW013130-541007Contracted Services59,028----- PW013130-541008Revenue Backed Services65,365396---- PW013130-541016Recruitment--500-375394 PW013130-541026Employee screening/testing287109246-250263 PW013130-542001Telephone/Alarm/Cell Service5,6905,7876,8896,5007,1507,508 PW013130-542002Postage/Shipping Costs46----- PW013130-542003City Wide Internet405450---- PW013130-543000Professional Development18,100----- PW013130-543001Memberships1,0001,845385-700735 PW013130-543002Registrations3,1999,115625-700735 PW013130-543004Airfare--10--- PW013130-543007Hotel/Lodging--1,294-750788 PW013130-543008Ground Transp/Parking12-692500550577 PW013130-544000Advertising-545---- PW013130-545000Operating Rentals & Leases-33---- PW013130-545001Copier Rental--2,211-2,5002,625 PW013130-546001Software Maintenance Contract--4,872-5,0005,250 PW013130-546004Online Services-Subscriptions--45-270283 PW013130-548000Repair & Maint Services---1,000-- PW013130-548001Repair services----1,1001,155 PW013130-548095Fleet Oper and Maint costs8,99917,32714,19014,190-- PW013130-549000Miscellaneous Expenses-174-10,000-- PW013130-549999Other Miscellaneous Expenses----11,00011,550 Total Services & Passthrough Pmts 163,21835,78141,21260,59061,58564,665 Total Expenditures$ 645,598$ 378,574$ 262,197$ 599,491$ 407,502$ 440,849 232232 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT: DIVISION: Public Works (13)Facility Maintenance FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Hari PonnekantiPublic Works Director Description Thefunctionof the Facility Maintenance unit is to preserve all Citybuildings through a preventive maintenance, repair, and operating program toprovide a safe, pleasant, and productive work environment for City staff and clients. The work is located in 42facilities including restrooms in City parks, consistingof approximately 251,733 square feet, of which 149,957 square feet is provided with custodial care. Facilities Maintenanceconsistsof CityHall.the 6300 Building, Tukwila Community Center, the Tukwila Justice Center,a Heritage Center, MinklerShops,the Fleet and Facilities Building, andGolf maintenance facilities, several public restrooms, and various other buildings. Budget by Revenue & Expenditure Summary Public Works - Facility Maintenance ActualBudget Change Budget ProjectedAdoptedProposedProposed 2020202120222022202320242022-20232023-2024 Total Revenues & Transfers In------0.0%0.0% Salaries & Wages525,787496,962594,660706,474598,936642,020-15.2%7.2% Benefits272,360326,578302,064373,957276,320286,017-26.1%3.5% Supplies1,79916,9063,4983,2003,4003,4006.3%0.0% Repair & Maintenance Supplies42,52340,30848,78775,000113,500115,42551.3%1.7% Small Tools-17,5021,670-7,0007,1750.0%2.5% Technology Supplies762486767-1,0001,0500.0%5.0% Professional Services171,075342,424350,982298,900396,200435,60832.6%9.9% Communications15,34010,59110,93514,00015,40016,17010.0%5.0% Professional Development-41755---0.0%0.0% Rentals100,03939,1843,902100,0007,5007,875-92.5%5.0% Technology Services7,78914,356--1,1001,1550.0%5.0% Utilities267,909436,682527,860405,300485,250509,51219.7%5.0% Repairs & Maintenance Services239,995262,613249,425249,425285,659299,31914.5%4.8% Other Expenses---1,000---100.0%0.0% Total Expenditures & Transfer Out$ 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)(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 ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 524,971$ 488,313$ 586,514$ 700,438$ 590,936$ 634,020 PW013300-511000Salaries ---2,000-- PW013300-512000Extra Labor 8168,6498,1474,0368,0008,000 PW013300-513000Overtime Total Salaries & Wages525,787496,962594,660706,474598,936642,020 233233 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 524,971$ 488,313$ 586,514$ 700,438$ 590,936$ 634,020 PW013300-511000Salaries ---2,000-- PW013300-512000Extra Labor 8168,6498,1474,0368,0008,000 PW013300-513000Overtime Total Salaries & Wages525,787496,962594,660706,474598,936642,020 PW013300-521000FICA39,96937,86945,46954,00745,81949,115 PW013300-523000PERS66,00457,42661,04569,18862,85268,047 PW013300-524000Industrial Insurance17,41016,82815,64423,96717,40818,279 PW013300-524050Paid Family & Med Leave Prem7787419579929621,027 PW013300-525000Medical, Dental, Life, Optical16,4795,50821,0925,9173,2243,385 PW013300-525095Kaiser Medical & Dental----9,4349,434 PW013300-525097Self-Insured Medical & Dental130,999201,746157,638217,886134,421134,421 PW013300-526000Unemployment Compensation-5,425---- PW013300-528000Uniform Clothing---2,000-- PW013300-528001Boot Allowance7211,035220-2,2002,310 Total Personnel Benefits 272,360326,578302,064373,957276,320286,017 PW013300-531000Supplies-General---3,200-- PW013300-531001Office Supplies9581,499393-2,5002,500 PW013300-531002Printing Supplies7199148-500500 PW013300-531003Operating Supplies77015,3082,800-150150 PW013300-531004Event Food--50--- PW013300-531005Meeting Food--107-250250 PW013300-532000Repairs & Maint Supplies5,2532,30217,90237,500-- PW013300-532001Repair Supplies3,5773,8825,399-45,00045,000 PW013300-532002Maintenance Supplies14,081(6)10,0002,50025,00025,000 PW013300-532003Safety Supplies-2,1591,700-5,0005,000 PW013300-532007Cleaning & Janitorial Supplies19,61231,97013,78735,00038,50040,425 PW013300-535000Small Tool & Minor Equipment-17,299---- PW013300-535001Equipment----3,5003,500 PW013300-535002Power Tools-2031,384-3,0003,150 PW013300-535003Office Equipment--286-500525 PW013300-536001Computer peripherals762486767-1,0001,050 Total Supplies45,08475,20154,72278,200124,900127,050 PW013300-541000Professional Services--2,0502,000-- PW013300-541007Contracted Services-62,858997-4,0004,200 PW013300-541010Inspection Services & Permits750-1,015--- PW013300-541016Recruitment67----- PW013300-541017Security/Safety Svcs6,7446,144---- PW013300-541020Insurance-Property163,467273,422346,858296,900391,950431,145 PW013300-541026Employee screening/testing48-62-250263 PW013300-542001Telephone/Alarm/Cell Service15,31910,59110,93514,00015,40016,170 PW013300-542003City Wide Internet21----- PW013300-543002Registrations-41755--- PW013300-545000Operating Rentals & Leases-(4,840)---- PW013300-545001Copier Rental1,0521,027711--- PW013300-545003Building Rent/Lease98,98642,997-100,000-- PW013300-545004Equipment Rental--3,190-7,5007,875 PW013300-546001Software Maintenance Contract7,78914,356--1,1001,155 PW013300-547000General Utilities4,9402,044-5,000-- PW013300-547021Electric Utility164,505311,120299,978260,000335,000351,750 PW013300-547022Natural Gas Utility24,91041,56099,70237,80045,00047,250 PW013300-547025Water/Sewer Utility45,86948,88648,45775,00075,00078,750 PW013300-547026Surface Water utility27,22833,07179,72327,50030,25031,762 PW013300-547028Solid Waste Disposal458----- PW013300-548000Repair & Maint Services109,32031,63748,157--- PW013300-548001Repair services59,46178,589111,438-205,000215,250 PW013300-548002Maintenance Services1,69467,59745,405-45,00047,250 234234 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 235235 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT: DIVISION: Public Works (16)Street Maintenance FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Hari PonnekantiPublic Works Director Description 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 General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PW016100-333215Dept of Treasury-ARPA$ -$ -$ -$ -$ 225,641$ - PW016100-333219Dept Of Treasury-Cares Act4,147----- PW016200-333215Dept of Treasury-ARPA-45,367225,000335,000-- Total Operating Revenues4,14745,367225,000335,000225,641- Total Revenues$ 4,147$ 45,367$ 225,000$ 335,000$ 225,641$ - 236236 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 711,056$ 812,121$ 826,666$ 1,070,716$ 998,219$ 1,080,282 PW016100-511000Salaries ----1,0001,000 PW016100-511001Salaries-Acting Pay 1,53032,1425,575-91,52091,520 PW016100-512000Extra Labor 11,05723,9115,728--- PW016100-513000Overtime Total Salaries & Wages723,642868,175837,9691,070,7161,090,7391,172,802 PW016100-521000FICA56,72766,73564,623117,55583,44289,719 PW016100-523000PERS93,90596,47485,42478,423114,461124,303 PW016100-524000Industrial Insurance21,76825,28718,78225,27138,46340,386 PW016100-524050Paid Family & Med Leave Prem1,0891,2741,3551,1321,7531,876 PW016100-525000Medical, Dental, Life, Optical6,1446,9855,4507,5435,2545,516 PW016100-525097Self-Insured Medical & Dental202,859227,961278,287246,198255,766255,766 PW016100-526000Unemployment Compensation9,2961,675---- PW016100-528000Uniform Clothing---2,400-- PW016100-528001Boot Allowance1,9402,6491,469-3,0003,000 Total Personnel Benefits 393,728429,039455,390478,522502,138520,568 PW016100-531000Supplies-General--6541,000-- PW016100-531001Office Supplies--109-500525 PW016100-531002Printing Supplies157469160-500525 PW016100-531003Operating Supplies9081,067--500525 PW016100-531005Meeting Food--77--- PW016100-532002Maintenance Supplies--50,00050,000-- PW016100-532003Safety Supplies----5,0005,250 PW016100-536003Network Equipment----10,00010,000 PW016200-531000Supplies-General---2,000-- PW016200-531001Office Supplies7911,167--1,0001,050 PW016200-531003Operating Supplies4791,059659-1,0001,050 PW016200-531013Training Supplies-3568-200210 PW016200-532003Safety Supplies-456548--- PW016200-532005Chemicals/Fertilizers(120)----- PW016200-535001Equipment-417---- PW016200-536001Computer peripherals-4053,0003,000-- PW016300-531003Operating Supplies13,08822,759341--- PW016300-532000Repairs & Maint Supplies-3,00912124,000-- PW016300-532001Repair Supplies--290-26,40027,720 PW016300-532002Maintenance Supplies603-11,386--- PW016300-532003Safety Supplies-1,997445--- PW016300-532007Cleaning & Janitorial Supplies118-6,516--- PW016300-535000Small Tool & Minor Equipment-1,77013,7104,000-- PW016300-535001Equipment--95--- PW016300-535002Power Tools--1,002-5,9606,258 PW016300-535003Office Equipment--193--- PW016300-535004Traffic Control Devices/Tools3,636---3,5003,675 PW016300-537001Fuel-36--1,0001,050 PW016500-532001Repair Supplies-3,249---- PW016610-531003Operating Supplies-1,065---- PW016610-532002Maintenance Supplies-483--10,00010,500 PW016630-531003Operating Supplies-18,220---- PW016630-532000Repairs & Maint Supplies55,333-15,20125,000-- PW016630-532001Repair Supplies--9,799-40,00042,000 PW016630-532002Maintenance Supplies(2,508)----- PW016630-535000Small Tool & Minor Equipment333438500500-- PW016630-535001Equipment----2,0002,100 PW016640-532000Repairs & Maint Supplies-50,500763--- PW016640-532001Repair Supplies55,9953726,34762,42510,00010,500 PW016640-532002Maintenance Supplies2,58131,06230,386-90,00042,000 237237 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 PW016640-532007Cleaning & Janitorial Supplies31273---- PW016640-535000Small Tool & Minor Equipment-381---- PW016640-535001Equipment1,500-2,5002,5002,5002,625 PW016640-535002Power Tools576----- PW016640-535004Traffic Control Devices/Tools3,53725,669115-45,00047,250 PW016640-536001Computer peripherals-26---- PW016660-532002Maintenance Supplies18,75116,04258,27810,00010,00010,500 PW016670-531000Supplies-General---7,000-- PW016670-531001Office Supplies--(12)--- PW016670-531003Operating Supplies7,0845602,500--- PW016670-532002Maintenance Supplies1817,3198,943-7,00010,500 PW016670-532003Safety Supplies431,050---- PW016670-532004Irrigation Supplies-523405-10,00010,500 PW016670-532005Chemicals/Fertilizers5,7981,0002,593--- PW016670-532006Trees/Landscape Supplies6,1221,4708,5843,00010,00010,500 PW016670-532007Cleaning & Janitorial Supplies1381,133158--- PW016670-535000Small Tool & Minor Equipment1,156379220--- PW016670-537001Fuel266----- PW016800-531000Supplies-General--45825,000-- PW016800-531002Printing Supplies--8--- PW016800-531003Operating Supplies-1,553195--- PW016800-532002Maintenance Supplies2,4091,612836-27,50028,875 PW016800-532007Cleaning & Janitorial Supplies-119---- PW016800-536001Computer peripherals2,922----- PW016800-536003Network Equipment-2,559---- Total Supplies181,907201,368258,152219,425319,560285,688 PW016100-543001Memberships526425---- PW016100-543006Certifications & Licenses----10,00010,000 PW016100-549999Other Miscellaneous Expenses----55,00057,750 PW016200-541000Professional Services---600-- PW016200-541007Contracted Services----660693 PW016200-541020Insurance-Property------ PW016200-541026Employee screening/testing544522500700770808 PW016200-541030Insurance-Liability29,731-41,17839,75253,00063,600 PW016200-542001Telephone/Alarm/Cell Service13,67815,08515,0506,0006,6006,930 PW016200-542002Postage/Shipping Costs(10)----- PW016200-543000Professional Development-70---- PW016200-543001Memberships-680---- PW016200-543002Registrations-442---- PW016200-543005Mileage36-119--- PW016200-543006Certifications & Licenses7606,206600--- PW016200-543009Tuition/Coaching/Trainer--800--- PW016200-546001Software Maintenance Contract7,704----- PW016200-548000Repair & Maint Services--500500-- PW016200-548001Repair services----550578 PW016200-548095Fleet Oper and Maint costs162,080303,005250,846250,846201,349218,000 PW016200-549000Miscellaneous Expenses-444,5004,500-- PW016200-549010Business Meals (non Prof Dev)1,0463,8433613,2003,5203,696 PW016300-541000Professional Services---100-- PW016300-545004Equipment Rental764858-3,4003,9404,137 PW016300-547000General Utilities904265100-- PW016300-547026Surface Water utility839,438859,661902,644899,640989,6041,039,084 PW016300-547028Solid Waste Disposal-83110,00010,00011,00011,550 PW016300-548000Repair & Maint Services-360-100-- PW016500-548001Repair services8,5205,57510,00010,00025,00026,250 238238 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 PW016610-545004Equipment Rental-1,933---- PW016610-548001Repair services----10,00010,500 PW016630-541000Professional Services--500500-- PW016630-547021Electric Utility236,492305,657283,273275,000302,500317,625 PW016630-547022Natural Gas Utility690-1,0001,000-- PW016630-548000Repair & Maint Services390-6,658--- PW016630-549013Utility One-Call Service557529281--- PW016640-541000Professional Services---100-- PW016640-541007Contracted Services1,873---110116 PW016640-542001Telephone/Alarm/Cell Service880----- PW016640-542002Postage/Shipping Costs77----- PW016640-545004Equipment Rental1,417--20,00020,00021,000 PW016640-547021Electric Utility72,69790,78677,86884,00095,00099,750 PW016640-548000Repair & Maint Services25,859----- PW016640-548001Repair services-16,50411,743--- PW016660-549010Business Meals (non Prof Dev)72----- PW016670-541000Professional Services--55--- PW016670-541010Inspection Services & Permits225----- PW016670-547025Water/Sewer Utility11,23614,18819,93230,00030,00031,500 PW016670-547028Solid Waste Disposal15,76223,82010,068-30,00031,500 PW016670-548001Repair services--54--- PW016670-548005Tree/Landscape Maintenance2,063----- PW016670-549007Excise Taxes & Other Assessmnt41---- PW016700-547025Water/Sewer Utility32,12748,44210,00010,00011,00012,155 PW016800-548000Repair & Maint Services--12,5001,500-- PW016800-548002Maintenance Services297-12,5002,0002,2002,310 Total Services & Passthrough Pmts 1,467,6231,699,5101,683,5951,653,5381,861,8031,969,532 PW016640-564000--8,401--- Machinery & Equipment 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 239239 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Administrative Services 240240 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT :Administrative Services (04) FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Rachel BianchiDeputy City Administrator Description The Administrative Services department contains the following divisions: Community Services & , Technology and InnovationServices, 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 y. 2021-2022Accomplishments 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 response,and available resources.Strategic Plan Goals 1, 2, 3, 5. s Fire Station 52, successfully completing a key milestone in 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. Increasedcollaboration 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 Goal 4, 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 ofCommunity 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. 241241 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity 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 tomonitor existing franchise agreements and assist in renewal when needed. Strategic Goal 3, 4. 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. d 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. -site Records Center to a City facility, resulting in an annual savings of $105,000. Strategic Goal 1, 2 & 4. 2023-2024Outcome Goals Supporting vulnerable community members as they continue to recover from effects of the pandemic with rent and utility assistance; leveraging partnerships toensure 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. Equity Policy, facilitation of the Equity Policy Implementation Committee (EPIC) andsupportingthe Equity and Social Justice Commission.Strategic Plan Goals 1, 2, 3, 4, 5. As-builtProject 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. 242242 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity 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. 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 -line archive of historical documents. Strategic Goals 2 & 5. 2023-2024Indicators of Success PStrategic 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. Protec 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 ava-Built Drawings and Fire 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 243243 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 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 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 associated expenses. ARPA funds allocated in 2022 for rental assistance that were unspent are allocated for 2023 in the event that low-incomeTukwila 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 2023in professional servicesfor a non-represented employees compensation study which had originally been budgeted in 2020 and was eliminateddue to COVID related revenue losses. Department Detail ProgramDescriptions The following programs are budgeted in Administrative Services: PROGRAM NAMEPROGRAM DESCRIPTION Emergency Preparation Emergency training, continuity of operations plans, developing backup systems. & Response Projects & Capital Impr Planning and executing community infrastructure investment Mgmnt Providing Tukwila community members with resources to improve quality of life and Community Investment access to opportunities. Implementation of City Equity policy, support for EPIC (Equity Policy Implementation EquityCommittee), equity training and regional/national partnerships with and memberships in equity-focused organizations. Governmental Affairs & Liaise with other government and regional entities. Includes travel and registrations Regional Issuesto regional, state, and national boards Public Safety PlanProvide reporting, issue debt specific to the voter-approved public safety plan General functions for standard operations of the department, including purchasing, Administrationtimecards, budget development and oversight, culture and internal communications, recruiting and hiring, employee supervision and performance evaluations. Business application which includesfinancial, asset management (fleet, facilities, Business Application parks, and city infrastructure e.g.,water, sewer, surface water and street), human Services resources support 244244 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Business System Maintaining and supporting enterprise application relational databases to ensure Management & integrity of application data Support Civil Service Recruit & Recruitment, testing and hiring for Police and Fire Hiring Communications & Community Fosters more inclusive public participation and relationship building. Engagement Council Administration, agenda production, agenda review and long-term planning, meeting Agenda/Meeting facilitation, minutes, legislative history Functions Application of technologies, processes,and controls to protect City systems, Cyber Secrty/Busnss networks, programs, devices,and data from cyber-attacks. Restore technology Continuityservices to maintain critical city services in the event of a natural disaster or cyber security attack. Provide quantitative management data of delivered city services by organizing, Data Analyticsmanaging,and extracting insights from diverse systems and data sets. Proactively inform staff if services are not meeting expected service levels. End-User Infrastructure End-user hardware services:laptops, desk phones, PC, point of sale, first responder Svcs(rugged tablets and cameras). Includes staff time and consultant services to maintain the geographic information GISsystem (GIS) data necessary for customer inquiries, daily operations,and infrastructure maintenance. Ordinance, Resolution Legislation creation and review, amending and repealing documents, ongoing TMC & TMC Devdevelopment, and significant department-led code changes. Policy Development/ Duties related to the development of Human Resources policies as well as ensuring Compliancecompliance. This program is tasked with finding, attracting, evaluating, and hiring top talent. Recruiting and HiringRecruitment for non-Police and Fire. Includes lifecycle of recruitment from vacancy to onboarding. Benefit Plan Managing health, retirement,and other benefits. Claims processing Management 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 Boards/Commissions/ trainingrequirements. Receive applications and compiles memo for Mayor, Committeesschedule 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 & Job descriptions, rep,and non-rep Compensation Growth and development of system, microfilming and digitization, importing new Digital Records Centerrecord series, GET-IT, policies, training, new initiatives, maintenance costs professional development.? Emergency Application Emergency service (Fire and Police) application support. Services Accident prevention plan, safety plan. Employee injury/illness reports. Training Health & Safety related to health and safety. Labor & Employee Contract/collective bargaining negotiations. Complaints, grievances, investigations, Relationsand contract interpretation. 245245 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Trainings required by Federal, State, Local laws and/or City of Tukwila Mandatory Training organizational policy. Network Infrastructure Network design and support, maintenance. Srvcs Professional Development of operational and strategic knowledge and skills to support staff Development & development and better outcomes for the community and organization. Training Essential Public Preparation of correspondence, memos, presentations. Oversight of scheduling for ServicesMayor and City Administrator Cell phones, in-car wireless, virtual private networks, iPads, IoT (internet of things Mobility Services connected smart devices). Public Record Req & Adherence to public records laws. Record Mgt Tier 1/2 support and triage (Basic IT support and Training).? Advanced Service Desk Troubleshooting, Device Provisioning and Service Fulfilments. 246246 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Budget by Program FTEFTE% Change Program DescriptionTierLegally Required (Y/N)Type of Program2023 Budget2024 Budget AllocationAllocation2023 - 2024 Emergency Prep & Response 1Y - Federal/StateGovernance0.17428,3300.17430,0306.00% Projects & Capital Impr Mgmnt 1N - Best PracticeCommunity0.05012,9430.05013,5894.99% Community Investment 1N - Best PracticeCommunity1.6401,000,0571.580868,428-13.16% Equity 1Y - Ordinance/ResolutionCommunity0.580113,4240.580119,0564.97% Governmental & Regionl Affairs 1Y - Federal/StateCommunity0.25048,5250.25050,9014.90% Public Safety Plan 1Y - City CodeGovernance0.0205,1770.0205,4354.98% 1 - Total 2.7141,208,4562.6541,087,440-10.01% Administration2Y - Federal/StateGovernance2.094435,7942.094454,6334.32% Business Application Services2Y - Federal/StateGovernance0.280107,1570.280109,5482.23% Business System Mngmnt & Spprt2Y - Federal/StateGovernance0.580171,0500.580176,9223.43% Civil Service Recruit & Hiring2Y - Federal/StateGovernance0.680147,5980.680158,2497.22% Communications & Cmmnty Engmnt2N - Best PracticeCommunity2.620466,2272.670495,7086.32% Council Agenda/Meeting Functns2Y - Federal/StateGovernance0.790116,6560.790122,5175.02% Cyber Secrty/Busnss Continuity2N - Best PracticeGovernance0.890183,1500.890190,9234.24% Data Analytics2N - Best PracticeGovernance0.15231,1010.15232,5394.62% End-User Infrastructure Svcs2Y - Federal/StateGovernance0.640518,4510.640524,9871.26% GIS2Y - City CodeGovernance0.27375,3840.27383,45710.71% Ordinance, Resolution&TMC Dev2Y - Federal/StateGovernance0.39052,0180.39054,3954.57% Policy Development/Compliance2Y - Federal/StateGovernance0.29053,4590.29057,5787.70% Recruiting and Hiring2Y - City CodeGovernance0.840147,6250.840157,8016.89% 2 - Total 10.5192,505,67110.5692,619,2554.53% Benefit Plan Management3Y - Federal/StateGovernance0.40085,7380.40091,0476.19% Boards/Commissions/Committees3Y - City CodeGovernance0.18033,0840.29045,38337.18% Classification & Compensation3Y - Ordinance/ResolutionGovernance0.220191,8370.22044,915-76.59% Digital Records Center3Y - Federal/StateGovernance0.970176,3000.970182,9683.78% Emergency Application Services3N - Best PracticeGovernance0.19230,4200.19231,9214.93% Health & Safety3Y - Federal/StateGovernance0.27093,1580.27096,9124.03% Labor & Employee Relations3Y - Federal/StateGovernance0.44090,5050.44096,6266.76% Mandatory Training3Y - Federal/StateGovernance0.0102,5890.0102,7184.98% Network Infrastructure Srvcs3N - Best PracticeGovernance0.490192,3400.490196,9882.42% Professional Dev & Training3Y - Ordinance/ResolutionGovernance0.0205,1770.0205,4354.98% 3 - Total 3.192901,1473.302794,914-11.79% Essential Public Services4N - Best PracticeGovernance0.440216,6920.440220,2511.64% Mobility Services4N - Best PracticeGovernance0.40061,1650.40066,2358.29% Public Record Req & Record Mgt4Y - Federal/StateCommunity2.652448,1202.552456,7031.92% Service Desk4N - Best PracticeGovernance2.123335,2432.123356,8266.44% 4 - Total 5.6151,061,2205.5151,100,0153.66% Grand Total 22.0405,676,49422.0405,601,624-1.32% Programs by Tier Programs are scored amongst four tiers with Tier 1 beingthemost directlyconnectedand supportiveof Programs identified by Administrative Servicesfall into all four tiers with 65% of the budget allocated to the top two tiers. 247247 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Programs by Tier $1,208 Tier 1 $1,087 $2,506 Tier 2 $2,619 $901 Tier 3 $795 $1,061 Tier 4 $1,100 $0$500$1,000$1,500$2,000$2,500$3,000 Thousands 2023 Budget2024 Budget Performance Measures 2023- 20212022COUNCIL PROGRAMPERFORMANCE MEASURE2024 ActualActualGOAL Target Public Record Public Records Requests take less than 30 Strategic Req &Record *71%71% calendar days to fulfill.Goal 4 Mgt Public Record Contracts submitted by staff fully executed Strategic Req & Record *88%99% within 7 business daysGoal 4 Mgt Public Records Requests provided through links Digital Records Strategic to the Digital Records Center within 5 business 24%25% CenterGoal 4 days of receipt Council Council and Committee Meeting agenda Strategic Agenda/Meeting packets produced and distributed by 12pmon100%100%100% Goal 4 FunctionsFridays Qualified families seeking rental assistance are Community Strategic also referred to utility assistance programs on 100%100%100% InvestmentGoal 2 an annual basis. Priorities implemented by the Equity Policy Strategic Equity343 Implementation Committee (EPIC).Goal 2 Communications Strategic & Community Hazelnut newsletters published annually.666 Goal 5 Engagement 248248 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Communications Strategic & Community Social media posts made annually.211221200 Goal 5 Engagement Civil Service Eligibility lists confirmed by Civil Service Strategic **100% Recruit & HiringCommission within one (1) month.Goal 4 Benefit Plan Employee benefit questions referred to Alliant, Strategic **100% Managementthe City's new healthcare broker.Goal 4 Successful candidates receive a job offer within Recruiting and Strategic one (1) day of hiring manager notifying Human **100% HiringGoal 4 Resources. Strategic Service DeskMeet Service Level Agreements90.41%91.36%90% Goal 4 Cyber Security Align IT risk posture to industry standards by End of Strategic Businessimplement 100% of applicable security controls ** 2024Goal 4 Continuityby 2024 Business Reduce unplanned system downtime by System End of Strategic initiating RCAs within 48hrs of resolution of ** Management & 2024Goal 4 100% applicable major outages. Support Budget by Revenue & Expenditure Summary Administrative Services ActualBudgetPercent Change Budget ProjectedAdoptedProposedProposed 2020202120222022202320242022-20232023-2024 Sales Taxes-Retail$ 125,366$ 165,247$ 168,000$ 100,000$ 128,000$ 128,00028.0%0.0% Grant Revenues126,075128,970387,670835,000210,00075,000-74.9%-64.3% General Government Revenue4043834100---100.0%0.0% Plan Check and Review fees438698----0.0%0.0% Total Revenues & Transfers In251,919295,353555,704935,100338,000203,000-63.9%-39.9% Salaries & Wages2,275,5052,279,0952,423,2422,461,5712,536,9602,706,1383.1%6.7% Benefits942,304913,442926,654947,001932,896967,600-1.5%3.7% Supplies16,13025,05840,06468,72943,90843,908-36.1%0.0% Repair & Maintenance Supplies103-661,0001,0001,0000.0%0.0% Small Tools21,613-632---0.0%0.0% Technology Supplies24,05338,5097,38510,00076,00076,000660.0%0.0% Professional Services612,149851,9931,355,4821,503,152761,070617,070-49.4%-18.9% Communications253,391226,376311,980233,529238,973238,9732.3%0.0% Professional Development177,46474,91555,61821,50078,30078,300264.2%0.0% Advertising8,9505,9766,40019,45035,95035,95084.8%0.0% Rentals169,552167,947172,159167,600168,380168,3800.5%0.0% Technology Services235,941365,109174,62378,000425,960425,960446.1%0.0% Repairs & Maintenance Services4,15022,19034,16443,4047,5977,844-82.5%3.3% Other Expenses9,323(62,795)230,70830,631279,500144,500812.5%-48.3% Machinery & Equipment-99,30083,000283,00090,00090,000-68.2%0.0% Total Expenditures & Transfer Out4,750,627$ $ 5,007,114$ 5,822,178$ 5,868,567$ 5,676,494$ 5,601,624-3.3%-1.3% NET BUDGET (5,338,494)(5,398,624) * Net budget equals the department's total revenues plus transfers in, less total expenditures and transfers out. 249249 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 250250 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Salary & Benefit Details 251251 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION : Administrative Services (04) :Administration FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Rachel BianchiDeputy City Administrator Description The Administrative Services department contains the following divisions: Community Services & Engagement, Human Resources, Technology & Innovation Services, The department supports the work of other City departments in these efforts and leads inter-departmental y. Budget by Revenue & Expenditure Summary 252252 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details 253253 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION : Administrative Services (04) : Human Resources FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: / TC CrooneDeputyDirectorChief 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 General Ledger Code Details Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 384,756$ 397,605$ 400,000$ 464,954$ 438,398$ 482,196 AS004110-511000Salaries 460----- AS004110-513000Overtime Total Salaries & Wages385,216397,605400,000464,954438,398482,196 AS004110-521000FICA27,71928,02525,00035,53333,53736,888 AS004110-523000PERS48,36640,90832,00044,63446,00551,107 AS004110-524000Industrial Insurance1,2041,8279001,3531,3761,445 AS004110-524050Paid Family & Med Leave Prem570572466644704771 AS004110-525000Medical, Dental, Life, Optical2,6383,3371,1213,6041,6221,703 AS004110-525097Self-Insured Medical & Dental63,79671,80450,96377,54877,10877,108 AS004110-526000Unemployment Compensation--16,000--- AS004120-524050Paid Family & Med Leave Prem---369-- Total Personnel Benefits 144,292146,473126,450163,685160,354169,023 254254 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Expenses ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 AS004110-531000Supplies-General---5,500-- AS004110-531001Office Supplies1,4752,703500-3,0003,000 AS004110-531002Printing Supplies861730300-500500 AS004110-531003Operating Supplies109254--1,0001,000 AS004110-531005Meeting Food827105100-1,0001,000 AS004110-532003Safety Supplies---1,0001,0001,000 AS004110-535000Small Tool & Minor Equipment456----- AS004110-535003Office Equipment864----- AS004110-536001Computer peripherals1,433----- AS004120-531000Supplies-General--300500-- AS004120-531001Office Supplies1,4952216-500500 AS004120-531002Printing Supplies2,170----- AS004120-531003Operating Supplies28437---- AS004120-531004Event Food--330--- AS004120-531005Meeting Food590770723700700700 AS004120-531013Training Supplies-170---- Total Supplies10,3075,1902,2697,7007,7007,700 AS004110-541000Professional Services--60,00070,000-- AS004110-541004Tukwila Scholarships475----- AS004110-541006Consulting Services5019,160--150,000- AS004110-541007Contracted Services-2,200--2,0002,000 AS004110-541016Recruitment4412998,0008,0008,0008,000 AS004110-541017Security/Safety Svcs---1,000-- AS004110-541025Employee Assistance Prg EAP7,8436,4029,0759,07512,50012,500 AS004110-541026Employee screening/testing1810,1521,000-5,0005,000 AS004110-542001Telephone/Alarm/Cell Service4871,3373,000-3,5003,500 AS004110-542002Postage/Shipping Costs97100500-650650 AS004110-542003City Wide Internet28390---- AS004110-543001Memberships1,77466,28537,1411,00047,50047,500 AS004110-543002Registrations(419)7171,0001,0002,5002,500 AS004110-543007Hotel/Lodging204----- AS004110-543999Other Prof Dev/Travel Expenses----2,5002,500 AS004110-544000Advertising1,074922-3,500-- AS004110-545000Operating Rentals & Leases41109100--- AS004110-545001Copier Rental2,2912,3395005001,0001,000 AS004110-546001Software Maintenance Contract45,78719,04113,00013,000-- AS004110-546003Web Hosting--2,400--- AS004110-546004Online Services-Subscriptions5211,83315,000-31,00031,000 AS004110-548000Repair & Maint Services---7,230-- AS004110-549000Miscellaneous Expenses-(65,936)---- AS004110-549005Employee Wellness Svcs1,9951,640---- AS004110-549010Business Meals (non Prof Dev)-121---- AS004120-541000Professional Services---20,500-- AS004120-541004Tukwila Scholarships375----- AS004120-541006Consulting Services-359---- AS004120-541011Instructors2,500----- AS004120-541012Translation & Interpretation2,847182---- AS004120-541016Recruitment-15,600---- AS004120-541026Employee screening/testing-4,85019,692-30,00030,000 AS004120-542000Communications-(13,571)---- AS004120-542001Telephone/Alarm/Cell Service12,35810,992---- AS004120-542003City Wide Internet314----- AS004120-542004Printing & Binding Services22,45019,636---- AS004120-543001Memberships5751,1001,000-2,5002,500 255255 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 256256 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: : Administrative Services (04) Community Services and Engagement FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Rachel BianchiDeputy City Administrator Description The mission of Community Services and Engagement is to support the well- 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 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 & Engagement ActualBudget Change Budget ProjectedAdoptedProposedProposed 2020202120222022202320242022-20232023-2024 Sales Taxes-Retail125,366165,247100,000128,000128,00028.0%0.0% 168,000 Grant Revenues81,83993,777347,000610,000185,00050,000-69.7%-73.0% Total Revenues & Transfers In207,205259,024710,000313,000178,000-55.9%-43.1% 515,000 Salaries & Wages415,033453,126456,646513,996542,32812.6%5.5% 488,163 Benefits179,874182,070188,388182,528185,303191,2601.5%3.2% Supplies241,33641,18813,00013,000-68.4%0.0% 1,105 Technology Supplies77555,725-3,0003,0000.0%0.0% Professional Services594,901727,029858,3111,023,970459,970459,970-55.1%0.0% Communications-13,94118,808-33,25033,2500.0%0.0% Professional Development(307)1,7504175,5005,5005,5000.0%0.0% Advertising--8005,00025,00025,000400.0%0.0% Rentals-3,5165,2574,00010,00010,000150.0%0.0% Technology Services-10,9555,56140,00027,00027,000-32.5%0.0% Repairs & Maintenance Services---2,000---100.0%0.0% Other Expenses-107206,1254,700274,000139,0005729.8%-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)(1,271,308) * Net budget equals the division's total revenues plus transfers in, less total expenditures and transfers out. 257257 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues AS004201-313270Affordable Housing Tax$ 125,366$ 165,247$ 168,000$ 100,000$ 128,000$ 128,000 AS004201-333215Dept of Treasury-ARPA--333,000500,000160,00025,000 AS004210-333142HUD-Minor Home Rep81,83993,77714,000110,00025,00025,000 Total Operating Revenues207,205259,024515,000710,000313,000178,000 Total Revenues$ 207,205$ 259,024$ 515,000$ 710,000$ 313,000$ 178,000 Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 415,033$ 434,526$ 468,163$ 456,646$ 513,996$ 542,328 AS004201-511000Salaries -18,60020,000--- AS004201-512000Extra Labor Total Salaries & Wages415,033453,126488,163456,646513,996542,328 AS004201-521000FICA31,45434,36937,28134,89739,32141,488 AS004201-523000PERS53,51949,89947,98743,78253,93857,480 AS004201-524000Industrial Insurance1,5382,5101,4511,6921,7201,806 AS004201-524050Paid Family & Med Leave Prem586702790263826868 AS004201-525000Medical, Dental, Life, Optical3,2923,6442,5533,9352,3982,518 AS004201-525097Self-Insured Medical & Dental89,48690,70398,32597,95987,09987,099 AS004201-528001Boot Allowance-243---- Total Personnel Benefits 179,874182,070188,388182,528185,303191,260 AS004201-531000Supplies-General--665,500-- AS004201-531001Office Supplies24530506-6,0006,000 AS004201-531002Printing Supplies-753153-1,0001,000 AS004201-531003Operating Supplies---25,0006,0006,000 AS004201-531005Meeting Food-5433010,688-- AS004201-531013Training Supplies--50--- AS004201-536000Technology Supplies--5,496--- AS004201-536001Computer peripherals7755229--- AS004201-536999Other Technology Supplies----3,0003,000 Total Supplies1011,3916,83041,18816,00016,000 AS004201-541000Professional Services--433,000433,470-- AS004201-541006Consulting Services---500-- AS004201-541007Contracted Services--1,300--- AS004201-541012Translation & Interpretation--1,011-7,5007,500 AS004201-541019Human Services Contracts513,062633,249409,000500,000427,470427,470 AS004201-542000Communications-8,5564,010--- AS004201-542001Telephone/Alarm/Cell Service-5,3852,583-3,2503,250 AS004201-542002Postage/Shipping Costs--105--- AS004201-542003City Wide Internet--64--- AS004201-542004Printing & Binding Services--12,046-30,00030,000 AS004201-543001Memberships---3,0003,0003,000 AS004201-543002Registrations(307)1,7504172,0001,0001,000 AS004201-543999Other Prof Dev/Travel Expenses---5001,5001,500 AS004201-544000Advertising---5,000-- AS004201-544002Marketing--800-25,00025,000 AS004201-545000Operating Rentals & Leases--215--- 258258 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 259259 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: :Administrative Services (04)City Clerk FUND:FUND NUMBER: General000 RESPONSIBLE MANAGERPOSITION: Governance Manager/City Clerk 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 260260 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues AS004300-341702Sales Of Merchandise$ 40$ 438$ 10$ 100$ -$ - AS004300-341810Other Word Processing svcs--24--- AS004300-345890Other Planning & Development438698---- Total Operating Revenues4781,13634100-- Total Revenues$ 478$ 1,136$ 34$ 100$ -$ - Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 427,175$ 435,621$ 468,293$ 468,293$ 508,386$ 538,500 AS004300-511000Salaries 2,944---35,00035,000 AS004300-512000Extra Labor Total Salaries & Wages430,119435,621468,293468,293543,386573,500 AS004300-521000FICA32,39832,81635,78835,78841,56943,873 AS004300-523000PERS55,34750,45047,41944,97657,02260,784 AS004300-524000Industrial Insurance1,5732,3871,3161,6921,8921,987 AS004300-524050Paid Family & Med Leave Prem598686746649873918 AS004300-525000Medical, Dental, Life, Optical15,0933,70511,0064,0022,2562,368 AS004300-525095Kaiser Medical & Dental----9,6329,632 AS004300-525097Self-Insured Medical & Dental87,317100,609107,137108,65892,55592,555 AS004300-526000Unemployment Compensation-67318--- Total Personnel Benefits 192,326191,326203,430195,765205,800212,117 AS004300-531000Supplies-General--10,00012,308-- AS004300-531001Office Supplies2,0143,692497-12,30812,308 AS004300-531002Printing Supplies2,6291,8561,601--- AS004300-531003Operating Supplies158301469--- AS004300-531004Event Food20----- AS004300-531005Meeting Food60----- AS004300-532003Safety Supplies25-66--- AS004300-535003Office Equipment198----- AS004300-536001Computer peripherals49260---- Total Supplies5,1536,10912,63212,30812,30812,308 AS004300-541000Professional Services--6,0006,000-- AS004300-541007Contracted Services6251,050568-6,6006,600 AS004300-542000Communications156----- AS004300-542001Telephone/Alarm/Cell Service4683121,200600-- AS004300-542002Postage/Shipping Costs66,60440,09060,00066,00066,00066,000 AS004300-542003City Wide Internet712150---- AS004300-542004Printing & Binding Services-66-100100100 AS004300-542005Microfilming/Imaging7,2488,57412,00012,52912,52912,529 AS004300-542006Recorded Documents4,1824,0904,3004,3004,3004,300 261261 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 262262 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: :Administrative Services (04)Technology andInnovationServices(TIS) FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Joel BushChief Information Officer Description The Technology andInnovationServices (TI 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 TI administration, computer hardware and software andtelecommunications both internal VoIP phone system and mobile phones/devices. Expenditure & Revenue Summary General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues AS004012-333215Dept of Treasury-ARPA$ -$ 35,193$ 40,670$ 225,000$ 25,000$ 25,000 AS004012-333219Dept Of Treasury-Cares Act35,641----- Total Operating Revenues35,64135,19340,670225,00025,00025,000 Total Revenues$ 35,641$ 35,193$ 40,670$ 225,000$ 25,000$ 25,000 263263 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 880,154$ 816,354$ 886,182$ 886,182$ 845,420$ 901,662 AS004012-511000Salaries 6,0557,7902,5002,5002,5002,500 AS004012-512000Extra Labor 2,694----- AS004012-513000Overtime Total Salaries & Wages888,902824,143888,682888,682847,920904,162 AS004012-521000FICA64,54162,32867,91567,91564,86669,168 AS004012-523000PERS109,05294,73585,36085,36088,98095,831 AS004012-524000Industrial Insurance2,4693,8312,4092,4092,5942,724 AS004012-524050Paid Family & Med Leave Prem1,2561,2251,2331,2331,3621,447 AS004012-525000Medical, Dental, Life, Optical6,1816,4746,9916,9913,4373,609 AS004012-525097Self-Insured Medical & Dental178,250163,631176,722176,722154,603154,603 AS004012-526000Unemployment Compensation3,474----- Total Personnel Benefits 365,223332,224340,630340,630315,842327,382 AS004012-531000Supplies-General--8,1338,133-- AS004012-531001Office Supplies7662359-600600 AS004012-531002Printing Supplies(125)5681,234-300300 AS004012-531003Operating Supplies3,71912,05414,172-10,00010,000 AS004012-532003Safety Supplies33----- AS004012-532007Cleaning & Janitorial Supplies45----- AS004012-535000Small Tool & Minor Equipment660----- AS004012-535001Equipment--595--- AS004012-535003Office Equipment19,435-38--- AS004012-536000Technology Supplies20,502----- AS004012-536001Computer peripherals1,99332,7741,45310,0003,0003,000 AS004012-536003Network Equipment-5,419207-50,00050,000 AS004012-536999Other Technology Supplies----20,00020,000 Total Supplies46,33850,87726,19018,13383,90083,900 AS004012-541000Professional Services--330,000332,607-- AS004012-541006Consulting Services-2,925---- AS004012-541007Contracted Services90010,4611,090-25,00031,000 AS004012-541012Translation & Interpretation-416---- AS004012-542000Communications7,669(63,126)150,000150,000-- AS004012-542001Telephone/Alarm/Cell Service74,967161,01734,806-74,80074,800 AS004012-542002Postage/Shipping Costs242269--- AS004012-542003City Wide Internet55,15542,65227,357-43,84443,844 AS004012-543001Memberships153,3081585,355-2,6002,600 AS004012-543002Registrations245(185)2,852-2,5002,500 AS004012-543004Airfare291-161-2,5002,500 AS004012-543007Hotel/Lodging--1,617--- AS004012-543008Ground Transp/Parking--44--- AS004012-545000Operating Rentals & Leases(338)2841,004--- AS004012-545001Copier Rental2,1202,3765,482-1,7401,740 AS004012-545004Equipment Rental141,864141,908150,000150,000145,540145,540 AS004012-546001Software Maintenance Contract156,096328,76925,00025,00012,50012,500 AS004012-546003Web Hosting335340---- AS004012-546004Online Services-Subscriptions8201,383113,647-330,750330,750 AS004012-548095Fleet Oper and Maint costs2,2323,9739,4649,4647,5977,844 AS004012-549000Miscellaneous Expenses1-23,70023,700-- AS004012-549010Business Meals (non Prof Dev)36----- AS004012-549999Other Miscellaneous Expenses----500500 Total Services & Passthrough Pmts 595,941633,376881,589690,771649,871656,118 AS004012C-564000-23,116-200,000-- Machinery & Equipment Total Capital Expenditures-23,116-200,000-- Total Expenditures$ 1,896,405$ 1,863,736$ 2,137,091$ 2,138,216$ 1,897,534$ 1,971,562 264264 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT: DIVISION: Administrative Services (04)Equity & Social Justice Commission FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Rachel BianchiDeputy City Administrator Description 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 Tukwilacommunity. 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. TheCommission is made up of nine members and one student representative appointed by the Mayor and confirmed by the City Council. Expenditure Summary General Ledger Code Details Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 AS004203-531000Supplies-General$ -$ -$ -$ 60$ -$ - AS004203-531003Operating Supplies--503401,0001,000 AS004203-531004Event Food--176--- Total Supplies--2264001,0001,000 AS004203-543002Registrations-2,800-4,000-- AS004203-549000Miscellaneous Expenses4,700-100400-- AS004203-549999Other Miscellaneous Expenses----3,8003,800 Total Services & Passthrough Pmts 4,7002,8001004,4003,8003,800 Total Expenditures$ 4,700$ 2,800$ 326$ 4,800$ 4,800$ 4,800 265265 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Finance 266266 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT: Finance (05) FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Vicky CarlsenFinance Director Description 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 AnnualComprehensive Financial Report (ACFR),and risk management. 2021-2022Accomplishments 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 recordsStrategic Goal 4 Began implementation of the Payroll module in Finance Enterprise. Strategic Goal 4 Revamped the general ledger chart of accounts creating enhanced transparencyand reporting capabilities. Strategic Goal 4 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 PCardtransactions, 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 transparencyand reporting capabilitieson how the City 267267 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity 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 updatedfor 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 received34 years in a row.Strategic Goal 4 Revamped Fleet funding to incorporate a lease program to normalize General Fund cash flow andappropriate fund balance levels.Strategic Goal 4 major revenue sources.Presented to City Council as part of a budget workshop in 2022. Strategic Goal 4 2023-2024Outcome 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 inFinance Enterprise. Strategic Goal 4 Set-up LID invoicing in Finance Enterprise.Strategic Goal 4 Set up electronic vendor payments in Finance Enterprise.Strategic Goal 4 Continue to streamline PCardprocess.Strategic Goal 4 Continued refinement of the Priority BasedBudget 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 2023-2024Indicators 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. 268268 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington ProgramChange Discussion: The Finance department budgetwill 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 taxprogram in Tukwila. This new program is expected to result inapproximately $3.0 million in new general fund revenues, as highlighted in the non-departmental section. In addition to staffing changes, this budget includesa 28% increasein liability insurance as well as ongoing expenditures related to the implementation of payroll and utility billing modulesin the Ci 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 NAMEPROGRAM DESCRIPTION Emergency Preparation Emergency training, continuity of operations plans, developing backup systems. & Response Projects & Capital Impr Planning and executing community infrastructure investment Mgmnt Implementation of City Equity policy, support for EPIC (Equity Policy Implementation EquityCommittee), equity training and regional/national partnerships with and memberships in equity-focused organizations. Public Safety PlanProvide reporting, issue debt specific to the voter-approved public safety plan General functions for standard operations of the department, including purchasing, Administrationtimecards, budget development and oversight, culture,and internal communications, recruiting and hiring, employee supervision and performance evaluations. Communications & Community Fosters more inclusive public participation and relationship building. Engagement Facilitate development of the biennial budget, review, and file budget with State Budget/CIP Auditor. Process budget amendments. Plan and develop 6-year CIP document Development addressing current and future city-wide capital needs. Fin Rept & Anlys for Assist departments with financial management needs, maintain general ledger, Deptsregular reporting to Council and Council committees. Professional Development of operational and strategic knowledge and skills to support staff Development & development and better outcomes for the community and organization. Training 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 Boards/Commissions/ trainingrequirements. Receive applications and compiles memo for Mayor, schedule Committees 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 269269 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Process invoices for payment, review department coding and data input, issue 1099s. Accounts Payable Review and post purchase card transactions Accounts Receivable, Misc. Billings, LID, cashiering, treasury, banking, etc. Tracks Acct Rec/Misc and reports outstanding balances owed to the City. Maintain Local Improvement Billing/LID/etc. District #33 database and manage assessment billing Business License Provide customer service to both internal and external customers, review, and route Adminapplications to other departments for review before issuing licenses Business License Provide customer service to both internal and external customers, review, and route Adminapplications to other departments for review before issuing licenses Fin Report/Preparation and review of annual comprehensive annual financial report, work with ACFR/Audit/GL AdminState Auditor, continuing disclosure on EMMA Preparation of grant related contracts; processing invoices for payment, reviewing Grants Admin & department coding and data input. Reviewing and posting change orders, pay Accountingestimates, retainage,and other transactions. Tracking and monitoring of grant funds spent and received. Long-Range Fin Update long-range model to ensure sound financial decisions are made Planning Model Maintain adequate insurance coverage for liabilities, property, and employee errors & Risk Management omissions. Review claims and file reports as needed Provides support to the water, sewer, and surface water management departments. Utility Billing Provides all aspects of billing services, leak adjustments, financial reporting, etc. Public Record Req & Adherence to public records laws. Record Mgt Support judicious borrowing by the City within the framework of its written debt management policy. Finance coordinates with bond attorneys, rating agencies and Debt Management other financial professionals and provides required reporting and disclosures to the State and investors Identify costs that should be shared or allocated among departments; design a Indirect Cost Allocation methodology to allocate these costs in compliance with Budgeting, Accounting, AdminReporting System (BARS) and other authoritative guidance (GAAP). Ensure the costs are allocated each year Provide payroll preparation and processing to all City employees, administer LEOFF 1 Payroll & Benefit Admin pension plan Track and research tax revenueincludingsales 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 Sales and Other Taxes 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 270270 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Budget by Program FTEFTE% Change Program DescriptionTierLegally Required (Y/N)Type of Program2023 Budget2024 Budget AllocationAllocation2023 - 2024 Emergency Prep & Response 1Y - Federal/StateGovernance0.0111,4380.0111,5004.27% Projects & Capital Impr Mgmnt 1N - Best PracticeCommunity0.040333,9580.090223,160-33.18% Equity 1Y - Ordinance/ResolutionCommunity0.0265,7520.0266,0535.23% Public Safety Plan 1Y - City CodeGovernance0.05512,1070.05512,7034.92% 1 - Total 0.132353,2560.182243,416-31.09% Administration2Y - Federal/StateGovernance1.405283,7521.525327,61815.46% Communications & Cmmnty Engmnt2N - Best PracticeCommunity0.14530,6960.14532,3405.36% Budget/CIP Development2Y - Federal/StateGovernance0.592127,9930.566109,042-14.81% Fin Rept & Anlys for Depts2Y - Federal/StateGovernance0.54390,9100.52393,0692.37% 2 - Total 2.685533,3512.759562,0695.38% Professional Dev & Training3Y - Ordinance/ResolutionGovernance0.30266,5210.30269,7334.83% Boards/Commissions/Committees3Y - City CodeGovernance0.05012,2570.07018,01446.96% Accounts Payable3Y - Federal/StateGovernance1.779291,6891.681288,772-1.00% Acct Rec/Misc Billing/LID/etc.3Y - Federal/StateGovernance1.570248,4961.570260,6064.87% Business License Admin3Y - City CodeGovernance0.10015,4100.10016,0964.45% Capital Asset Accounting3Y - Federal/StateGovernance0.08014,2190.07012,913-9.18% Fin Report/ACFR/Audit/GL Admin3Y - Federal/StateGovernance1.054354,1430.998369,8224.43% Grants Admin & Accounting3Y - Federal/StateGovernance0.801120,2350.701115,065-4.30% Long-Range Fin Planning Model3Y - City CodeGovernance0.060213,0580.06013,699-93.57% Risk Management3Y - Federal/StateGovernance0.045754,3960.075861,57214.21% Utility Billing3Y - Federal/StateGovernance1.838285,9881.838332,99816.44% 3 - Total 7.6792,376,4107.4652,359,290-0.72% Public Record Req & Record Mgt4Y - Federal/StateCommunity0.0529,2420.0529,7445.44% Debt Management4Y - Federal/StateGovernance0.06313,3980.08319,23643.58% Indirect Cost Allocation Admin4Y - City CodeGovernance0.0306,2540.0306,5604.89% Invest/Cash Mngmnt/Reporting4Y - Ordinance/ResolutionGovernance0.22638,3630.22640,1144.57% Payroll & Benefit Admin4Y - Federal/StateGovernance1.609286,9651.639325,23113.33% Sales and Other Taxes4Y - Federal/StateGovernance1.524251,4042.564451,13179.44% 4 - Total 3.504605,6254.594852,01640.68% Grand Total 14.0003,868,64215.0004,016,7923.83% 271271 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Programs by Tier Programs are scored amongst four tiers with Tier 1 being the most directly connected and supportiveof Financefall into all four tierswith 61% of the budget allocated to Tier 3. Programs by Tier $353 Tier 1 $243 $533 Tier 2 $562 $2,376 Tier 3 $2,359 $606 Tier 4 $852 $0$500$1,000$1,500$2,000$2,500 Thousands 2023 Budget2024 Budget Budget by Revenue & Expenditure Summary Finance Department ActualBudgetPercent Change Budget ProjectedAdoptedProposedProposed 2020202120222022202320242022-20232023-2024 Grant Revenues$ 35,334$ -$ 124,211$ 160,000$ 141,511$ 154,893-11.6%9.5% Other Income--19,00012,00013,20011,00010.0%-16.7% Investment earnings--15,000---0.0%0.0% Total Revenues & Transfers In35,334-158,211172,000154,711165,893-10.1%7.2% Salaries & Wages1,148,1471,191,2171,474,8011,466,7131,696,3891,927,50415.7%13.6% Benefits486,266486,418539,135501,624608,143675,13321.2%11.0% Supplies5,6126,73717,00017,00016,92716,957-0.4%0.2% Small Tools-671----0.0%0.0% Technology Supplies7654593,600-4984990.0%0.2% Professional Services531,136481,989507,177549,750807,500711,00046.9%-12.0% Communications3,3403,3283,6732,5002,9852,99119.4%0.2% Professional Development5,9832,3756,95511,00013,62513,62523.9%0.0% Advertising1,212-----0.0%0.0% Rentals4,6514,6025,3635,0004,9765,983-0.5%20.2% Technology Services79,53470,84168,00080,00098,100143,10022.6%45.9% Repairs & Maintenance Services831-----0.0%0.0% Other Expenses134,661175,816245,828297,000319,500320,0007.6%0.2% Machinery & Equipment-10,000277,951417,000300,000200,000-28.1%-33.3% Total Expenditures & Transfer Out2,402,140$ $ 2,434,453$ 3,149,482$ 3,347,587$ 3,868,642$ 4,016,79215.6%3.8% NET BUDGET (3,713,931)(3,850,899) * Net budget equals the department's total revenues plus transfers in, less total expenditures and transfers out. 272272 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Salary and Benefit Details General Ledger Code Details 273273 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 1,139,2481,156,0521,399,3531,451,7131,645,5891,876,704 FN005100-511000Salaries 6,39112,04520,800-20,80020,800 FN005100-512000Extra Labor 2,50823,12054,64815,00030,00030,000 FN005100-513000Overtime Total Salaries & Wages1,148,1471,191,2171,474,8011,466,7131,696,3891,927,504 FN005100-521000FICA86,97589,711110,77599,834129,774147,455 FN005100-523000PERS147,672136,552149,266123,188175,835202,088 FN005100-524000Industrial Insurance3,7875,8493,9864,1255,0885,699 FN005100-524050Paid Family & Med Leave Prem1,6511,7882,3871,7572,7253,095 FN005100-525000Medical, Dental, Life, Optical8,6619,68210,45710,4577,1698,126 FN005100-525097Self-Insured Medical & Dental237,521242,836262,263262,263287,551308,669 Total Personnel Benefits 486,266486,418539,135501,624608,143675,133 FN005100-531000Supplies-General---15,000-- FN005100-531001Office Supplies3,0853,3385,000-14,92714,957 FN005100-531002Printing Supplies1,6411,3932,000-2,0002,000 FN005100-531003Operating Supplies8851,97410,0002,000-- FN005100-531004Event Food-33---- FN005100-535003Office Equipment-671---- FN005100-536001Computer peripherals7654591,500-498499 FN005100-536002Computer/Laptop Purchase--2,100--- Total Supplies6,3777,86620,60017,00017,42517,456 FN005100-541000Professional Services-(6,187)10,000140,000-- FN005100-541003Audit100,50797,558100,000-102,500107,000 FN005100-541007Contracted Services59,027-1,000-210,00010,000 FN005100-541018Temp Services3,700----- FN005100-541020Insurance-Property11,52411,64711,79013,750-- FN005100-541025Employee Assistance Prg EAP-1,075---- FN005100-541030Insurance-Liability356,379377,897384,387396,000495,000594,000 FN005100-542001Telephone/Alarm/Cell Service2,4322,8803,6732,5002,9852,991 FN005100-542003City Wide Internet908360---- FN005100-542004Printing & Binding Services-88---- FN005100-543000Professional Development253(530)---- FN005100-543001Memberships2,4281,3621,000-1,4251,425 FN005100-543002Registrations2,7661,3751,10511,000-- FN005100-543003Meals-Prof Dev related--500--- FN005100-543004Airfare536-2,000--- FN005100-543006Certifications & Licenses-168---- FN005100-543007Hotel/Lodging--2,200--- FN005100-543008Ground Transp/Parking--150--- FN005100-543999Other Prof Dev/Travel Expenses----12,20012,200 FN005100-544001Legal & Public Notices1,212----- FN005100-545001Copier Rental4,6514,6025,3635,0004,9765,983 FN005100-546001Software Maintenance Contract78,14867,83543,00080,00087,000132,000 FN005100-546004Online Services-Subscriptions1,3863,00625,000-11,10011,100 FN005100-548001Repair services831----- FN005100-549000Miscellaneous Expenses(58,368)(33)10,00035,000-- FN005100-549001Armor Car Service4,40613,1546,000-12,00012,000 FN005100-549002Credit Card Fees12,09416,90223,07912,00018,00018,500 FN005100-549007Excise Taxes & Other Assessmnt9633,4755,000-3,5003,500 FN005100-549008Settlements/Claims/Judgements147,267115,363171,748250,000250,000250,000 FN005100-549012Bank Fees28,29926,95430,000-36,00036,000 Total Services & Passthrough Pmts 761,349738,951836,995945,2501,246,6861,196,699 FN005100C-564000--277,951417,000-- Machinery & Equipment FN005100C-564003-10,000--300,000200,000 Software Implementation Total Capital Expenditures-10,000277,951417,000300,000200,000 Total Expenditures$ 2,402,140$ 2,434,453$ 3,149,482$ 3,347,587$ 3,868,642$ 4,016,792 274274 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington This page intentionallyleft blank 275275 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT: Non-Departmental Expenses (20) FUND:FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Vicky CarlsenFinance Director Description This department is utilized to record transfers from the general fund into other funds for debt serviceand capital needs.Fleet replacement funding for general fund departmentsis 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 276276 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 GF000300-333215Dept of Treasury-ARPA-100,018400,000400,000400,000400,000 Total Intergovernmental Revenues-100,018400,000400,000400,000400,000 GF000300-362500Facilities Leases (Long-Term)----140,000840,000 Total Miscellaneous Revenues----140,000840,000 GF000200-730305Transfer In from 305$ 1,068,817-$ $ 2,171,467$ 2,171,467$ 1,319,019$ 1,317,849 GF000300-730303Transfer In from 303----5,128- GF000300-730302Transfer In from 302400,000786,1842,553,9513,186,000300,000200,000 Total Transfers In400,0001,855,0014,725,4185,357,4671,624,1471,517,849 Total Revenues$ 400,000$ 1,955,019$ 5,125,418$ 5,757,467$ 2,164,147$ 2,757,849 Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 AS004012-545094Fleet rental/repl funding$ 670$ 794$ 574$ 574$ -$ - CD008300-545094Fleet rental/repl funding921097878-- CD008501-545094Fleet rental/repl funding53634545-- GF000520-545094Fleet rental/repl funding----600,000- GF000540-545094Fleet rental/repl funding----269,221- GF000570-545094Fleet rental/repl funding----113,582- MR003100-545094Fleet rental/repl funding296351253253-- PD010100-545094Fleet rental/repl funding1,6822,1511,5541,554-- PD010210-545094Fleet rental/repl funding3,7984,3023,1083,108-- PD010220-545094Fleet rental/repl funding28,26633,12823,93323,933-- PD010250-545094Fleet rental/repl funding1,338860622622-- PD010260-545094Fleet rental/repl funding-1,291932932-- PD010300-545094Fleet rental/repl funding683430311311-- PD010400-545094Fleet rental/repl funding-430311311-- PD010700-545094Fleet rental/repl funding495430311311-- PR007200-545094Fleet rental/repl funding796944682682-- PR015800-545094Fleet rental/repl funding7,7919,2446,6796,679-- PW013100-545094Fleet rental/repl funding5644-- PW013101-545094Fleet rental/repl funding264313226226-- PW013130-545094Fleet rental/repl funding544645466466-- PW013300-545094Fleet rental/repl funding1,3801,6371,1831,183-- PW016200-545094Fleet rental/repl funding34,86041,36329,88429,884-- Total Services & Passthrough Pmts 83,00798,49171,15671,156982,803- GF000300-75019521,9507506,3506,35016,25019,000 Transfer Out to 1% Arts GF000300-750411300,000300,000300,000300,000300,000300,000 Transfer Out to 411 GF000300-750105-238,936220,000--- Transfer Out to 105 GF000300-7501031,050,000100,000400,000400,000400,000400,000 Transfer Out to 103 GF000300-750104- 1,592,1021,300,0001,700,000-- Transfer Out to 104 GF000300-750303-300,000--100,000- Transfer Out to 303 GF000300-750306----140,000840,000 Transfer Out to 306 Total Transfers Out1,371,9502,531,7882,226,3502,406,350956,2501,559,000 GF000200-750200709,591294,1812,734,5552,739,684392,475389,375 Transfer Out to 200 GF000200-750208402,100402,100767,100767,100766,350767,225 Transfer Out to 208 GF000200-750209558,250553,500553,600553,600558,400557,750 Transfer Out to 209 GF000200-750214368,378----- Transfer Out to 214 GF000200-750217545,300530,011---- Transfer Out to 217 GF000200-750218113,130113,130113,115113,115-- Transfer Out to 218 GF000200-750219793,750638,7601,404,3671,404,3671,405,0351,403,700 Transfer Out to 219 GF000200-750220-515,736514,415514,415513,029516,579 Transfer Out to 220 GF000200-750221-65,3181,120,6601,120,6601,114,540571,716 Transfer Out to 221 Total Transfers Out for Debt Service Payments3,490,4993,112,7357,207,8127,212,9414,749,8284,206,345 Total Expenditures$ 4,945,456$ 5,743,014$ 9,505,318$ 9,690,447$ 6,688,881$ 5,765,345 277277 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT: DIVISION: N/AN/A FUND:FUND NUMBER: Contingency Fund 105 RESPONSIBLE MANAGER: POSITION: Vicky CarlsenFinance Director Description 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 fundComprehensiveFinancial Report(ACFR). Expenditure & Revenue Summary 278278 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details 279279 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Department: FUND:FUND NUMBER: Lodging Tax Fund101 RESPONSIBLE MANAGER: POSITION: Brandon MilesBusiness Relations Manager Description 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). 2021-2022Accomplishments Worked with partners andcreated a Tukwila signature event for the region (Juneteenth). Strategic Goal 5 Strategic Goal 5 Assistedin bringing in additional events and festivals to the City. Strategic Goal 5 Supported creation ofaMaster Plan for Tukwila PondPark. Strategic Goal Increasedthe total number of followers on Experience Tukwilaby more than 15%. 5 Managed ExperienceTukwila.com to bring more organic traffic to the sitevia site development Strategic Goal 5 and search engine optimization. Continuedto build partnerships with the Seattle Seawolves and other rugby organizations to Strategic Goal 5 position Tukwila as the center of rugby in the Pacific Northwest. Strategic Goal 5 Completed first promotional videos for Experience Tukwila. Partnered withSeattle Southside Regional Tourism Authority on room booking tracking for events Strategic Goal 5 receiving City sponsorship. Partnered with the Cities of SeaTac and Des Moinesto completea comprehensive review of the Strategic Goal 5 Seattle Southside Tourism Promotion Area. 2023-2024Outcome Goals Workwith community partnerstobuild the annual Juneteenthevent into a signature, regional City Strategic Goal 5 event. Identify and assistinthe creation of smaller eventsin the Tukwila International Blvd area. Strategic Goal 5 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 201net promotor score. Strategic Goal 5 Begin planningfor tourism opportunities related to the 2026 World Cup. Strategic Goal 5 Identify ways to assist small, minority owned businessesin tourism promotion. relationship with the Seattle Seawolvesand other rugby organizations. Strategic Goal 5 2023-2024Indicators of Success Strategic Identification and recruitment of new activities, festivals, and events to bring to the City. Goal 5 Strategic Goal 5 Increased sales at hotels, restaurants, and entertainment establishments. Strategic Goal 5 Strategic Goal 5 Increasedtotal number of followers on all social media platforms by 15%. 280280 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Obtain20,000 unique visitors on the Experience Tukwila website using organic search techniques Strategic Goal 5 (non-ads). Strategic Goal 5 2017 score. Budget by Revenue and Expenditure Summary Lodging Tax ActualBudgetPercent Change Projected 2020202120222022202320242022-20232023-2024 Operating Revenue Hotel/Motel Tax$ 292,358$ 540,329$ 700,000$ 450,000$ 720,000$ 750,00060.0%4.2% Grant Revenues30,87810,680----0.0%0.0% Investment Earnings13,0361,9425,2006,0006,0006,0000.0%0.0% Total Oprating Revenue336,272552,950705,200456,000726,000756,00059.2%4.1% Operating Expenditures Salaries & Wages57,62260,69564,71363,73268,76672,4327.9%5.3% Benefits19,01719,18216,54219,33522,63123,39817.0%3.4% Supplies-1,1501,0005,0002,0002,000-60.0%0.0% Professional Services394,026186,966146,750425,000375,000375,000-11.8%0.0% Professional Development4,6866,1174,40210,00021,50021,520115.0%0.1% Advertising93,538218,174139,857250,000350,000350,00040.0%0.0% Technology Services572614885-2,5002,5000.0%0.0% Repairs & Maintenance Services-5,000----0.0%0.0% Other Expenses20595(14) 218,00070,00070,000-67.9%0.0% Total Operating Expenditures569,665497,992374,134991,067912,397916,850-7.9%0.5% Indirect Cost Allocation19,41624,98125,23125,23126,49327,8185.0%5.0% Other Non Operating------0.0%0.0% Total Expenses589,081522,973399,3651,016,298938,890944,668-7.6%0.6% Beginning Fund Balance1,965,1981,712,3891,742,3661,742,3662,048,2011,835,31117.6%-10.4% Change in Fund Balance(252,809)29,977305,835(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$ 1,646,64355.3%-10.3% Salary and Benefit Details Lodging Tax 202220232023 Budget20242024 Budget FTE FTESalariesBenefits FTESalariesBenefits Position Description Business Relations Manager0.50.568,766$ $ 22,6310.572,432$ $ 23,398 Department Total0.50.568,766$ $ 22,6310.572,432$ $ 23,398 281281 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues MR101300-313310Hotel/Motel Tax$ 292,358$ 540,329$ 700,000$ 450,000$ 720,000$ 750,000 MR101300-333219Dept Of Treasury-Cares Act30,878----- MR101300-337090Port Of Seattle-Economic Dev P-10,680---- MR101300-361110Investment Interest13,0361,9425,2006,0006,0006,000 Total Operating Revenues336,272552,950705,200456,000726,000756,000 Total Revenues$ 336,272$ 552,950$ 705,200$ 456,000$ 726,000$ 756,000 Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 57,622$ 60,695$ 64,713$ 63,732$ 68,766$ 72,432 MR101300-511000Salaries Total Salaries & Wages57,62260,69564,71363,73268,76672,432 MR101300-521000FICA4,2544,4894,7384,8725,2615,541 MR101300-523000PERS7,3446,9666,4856,2387,2167,677 MR101300-524000Industrial Insurance162261146169172181 MR101300-524050Paid Family & Med Leave Prem859010490110116 MR101300-525000Medical, Dental, Life, Optical6,2994844,548522239251 MR101300-525095Kaiser Medical & Dental----9,6329,632 MR101300-525097Self-Insured Medical & Dental8736,8925247,444-- MR101302-524000Industrial Insurance--(3)--- Total Personnel Benefits 19,01719,18216,54219,33522,63123,398 MR101300-531000Supplies-General---5,000-- MR101300-531001Office Supplies--5--- MR101300-531003Operating Supplies-1,110995-2,0002,000 MR101300-531004Event Food-39---- Total Supplies-1,1501,0005,0002,0002,000 MR101300-541007Contracted Services19,0775,204140,000--- MR101300-543000Professional Development-255---- MR101300-543001Memberships3,0003,0001,000-1,0001,000 MR101300-543002Registrations370845750-2,5002,500 MR101300-543004Airfare2421,010--1,5001,500 MR101300-543007Hotel/Lodging9468352,000-2,5002,500 MR101300-543008Ground Transp/Parking128172300-1,0001,000 MR101300-543999Other Prof Dev/Travel Expenses---10,00013,00013,020 MR101300-544000Advertising--5,000--- MR101300-544002Marketing--17,857--- MR101300-544003Sponsorships marketing--3,000--- MR101300-546001Software Maintenance Contract530----- MR101300-546003Web Hosting42614--1,5001,500 MR101300-546004Online Services-Subscriptions--885-1,0001,000 MR101300-549000Miscellaneous Expenses---18,000-- MR101300-549009Media Subscriptions7----- MR101300-549010Business Meals (non Prof Dev)19995(14)--- MR101300-549999Other Miscellaneous Expenses----15,00015,000 MR101301-541000Professional Services141,81020,0006,750275,000-- MR101301-541006Consulting Services10,737103,817---- MR101301-543008Ground Transp/Parking--12--- 282282 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 283283 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT : Police FUND:FUND NUMBER: Drug SeizureFund109 RESPONSIBLE MANAGER: POSITION: Eric DreverChief of Police Description The Drug Seizure fund was established to account for revenues resulting from the proceeds of property andmoneys 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 planneduse 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 Drug Seizure ActualBudgetPercent Change Projected 2020202120222022202320242022-20232023-2024 Operating Revenue Intergovernmental Revenues$ 12,948$ 71,381$ $ -$ 35,000$ 35,0000.0%0.0% 13,368 Other Income103,193300,000-70,00080,00080,00014.3%0.0% Investment Earnings1,356--5005005000.0%0.0% Total Operating Revenue117,496371,38170,500115,500115,50063.8%0.0% 13,368 Operating Expenditures Salaries & Wages----100,107111,5100.0%11.4% Benefits----48,90150,7870.0%3.9% Supplies11,9248,37840,00010,00010,000-75.0%0.0% 26,979 Small Tools5,49717,9387,864-19,00019,0000.0%0.0% Professional Services12,120--15,00015,0000.0%0.0% 85,000 Professional Development5,00024,444--16,00016,0000.0%0.0% Technology Services8,140-25,283-22,00022,0000.0%0.0% Total Operating Expenditures42,68150,759145,12640,000231,008244,297477.5%5.8% Machinery & Equipment-58,881--35,00035,0000.0%0.0% Total Capital Expenditures-58,881--35,00035,0000.0%0.0% Transfers Out-26,000----0.0%0.0% Total Expenditures42,681135,641145,12640,000266,008279,297565.0%5.0% Beginning Fund Balance 256,718331,534567,273567,273435,515285,008-23.2%-34.6% Change in Fund Balance74,815235,740(131,758)30,500(150,508)(163,797)-593.5%8.8% $ 331,534$ 567,273$ 435,515$ 597,773$ 285,008$ 121,211-52.3%-57.5% Ending Fund Balance 284284 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Salary and Benefit Details General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PD109001-361110Investment Interest$ 1,356$ -$ -$ 500$ 500$ 500 PD109001-369300Confiscated And Forfeited Prop103,193300,000-30,00050,00050,000 PD109002-331169Equitable Sharing Program-DOJ12,94871,38113,368-35,00035,000 PD109002-369300Confiscated And Forfeited Prop---40,00030,00030,000 Total Operating Revenues117,496371,38113,36870,500115,500115,500 Total Revenues$ 117,496$ 371,381$ 13,368$ 70,500$ 115,500$ 115,500 Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ -$ -$ -$ -$ 100,107$ 111,510 PD109001-511000Salaries Total Salaries & Wages----100,107111,510 PD109001-521000FICA----7,6588,531 PD109001-522000LEOFF----5,3596,029 PD109001-524000Industrial Insurance----4,2734,486 PD109001-524050Paid Family & Med Leave Prem----161178 PD109001-525000Medical, Dental, Life, Optical----2,2492,361 PD109001-525097Self-Insured Medical & Dental----29,20129,201 Total Personnel Benefits ----48,90150,787 PD109001-531000Supplies-General--9,00020,000-- PD109001-531003Operating Supplies-8,3785,979-10,00010,000 PD109001-531008Employee Appreciation Supplies905----- PD109001-531010Police New Officer Equip11,019----- PD109001-535001Equipment-3,1864,187--- PD109001-535003Office Equipment-1,907--2,0002,000 PD109002-531000Supplies-General--12,00020,000-- PD109002-535001Equipment2,631-168-5,0005,000 PD109002-535003Office Equipment2,86612,8453,509-12,00012,000 Total Supplies17,42126,31634,84340,00029,00029,000 285285 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 PD109001-541007Contracted Services--85,000-15,00015,000 PD109001-543000Professional Development-2,498---- PD109001-543001Memberships-585---- PD109001-543002Registrations-1,595--3,0003,000 PD109001-543004Airfare-464--3,0003,000 PD109001-543007Hotel/Lodging-3,718---- PD109001-543008Ground Transp/Parking-159---- PD109001-546001Software Maintenance Contract----5,0005,000 PD109002-541007Contracted Services12,120----- PD109002-543000Professional Development------ PD109002-543002Registrations5,00015,425--5,0005,000 PD109002-543004Airfare----5,0005,000 PD109002-546001Software Maintenance Contract8,140-25,283-17,00017,000 PD109002-549000Miscellaneous Expenses------ Total Services & Passthrough Pmts 25,26024,444110,283-53,00053,000 PD109001C-564000----35,00035,000 Machinery & Equipment PD109002C-564000-58,881---- Machinery & Equipment Total Capital Expenditures-58,881--35,00035,000 -26,000---- PD109002-750501Transfer Out to 501 Total Transfers Out-26,000---- Total Expenditures$ 42,681$ 135,641$ 145,126$ 40,000$ 266,008$ 279,297 286286 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington This page intentionallyleft blank 287287 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT : N/A FUND:FUND NUMBER: Various Debt Service2XX RESPONSIBLE MANAGER: POSITION: Vicky CarlsenFinance Director Description general obligation bonds 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 LTGODebt SCORE Limited Tax, GO Bonds,Refunded2019AA+): Pay for portion of the construction costs of SCORE jail, a correctional facility, in partnershipwith fiveother 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: 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 340Original 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 June1, 2025. Limited Tax GO Bonds, 2017): Funding for 42Street and 53Street Sidewalk ndrd 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 raFunding to purchase land for the Public WorksShops 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 iscallable on June 1, 2027.Anticipated land sale revenue will be utilized to repay a portion of this debt. Limited Tax GO Bonds, 2019: Funding for Public Safety Plan projectsincluding 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 Damprojects.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%. 288288 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Limited Tax GO Refunding Bonds, 2021B(private placement): Original proceeds were used to purchase property i. 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 is1.15%. Existing UTGO Debt Unlimited Tax GO Bonds, 2016 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 construction of a Justice Center and two fire stations. Original issueamount 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, 2013Southcenter area.Original issue amount of $6,687,500. The debt has a 20-year repayment schedule with interest rates ranging from 3.15% to 5.75%.Debt is being repaid from assessments on property within the LID #33 boundaries. Planned Debt There are no planned debt issuances in the 2023-2024 biennium. Debt Limits The amount of debt a government may incur is limited by State constitution. Debt limits are based on total taxable property value and outstanding debt. The City of Tukwila is limitedto 2.5% for general purposeand is allocated between: up to 1.5% debt without a voteandup to 2.5% debt with a vote.Additionally, 2.5% may be used for utility purposesand 2.5% limited for open space, park, and capital facilities. Debt service for 2023 and 2024 is 6.3% and 5.4%oftotal general fund expenditures. 289 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington LTGO Debt -Revenue and Expenditure Summary General Ledger Code Details Revenues ActualProjectedBudget GL Account CodeAccount Description202020212022202220232024 Operating Revenues DS200100-361110Investment Interest$ 2,035$ 154$ 2,000 $ - $ - $ - LTGO2009-337212Contribution-SCORE---377,030376,876376,914 LTGO2010-332210IRS Tax Credit20,657----- LTGO2010-361110Investment Interest15----- LTGO2010-391100LTGO Bond Proceeds1,971,932----- LTGO2011-391100LTGO Bond Proceeds- 1,065,750---- LTGO2014-391100LTGO Bond Proceeds- 2,764,135---- LTGO2020-391100LTGO Bond Proceeds23,068----- LTGO2021-391100LTGO Bond Proceeds-40,615---- Total Operating Revenues2,017,7083,870,654-379,030376,876376,914 DS200100-730197Transfer In-Gen Fd Debt Svc------ LOC2017-730197Transfer In-Gen Fd Debt Svc59,17663,7282,344,2802,344,280-- LTGO2010-730197Transfer In-Gen Fd Debt Svc368,378----- LTGO2011-730197Transfer In-Gen Fd Debt Svc545,300530,011---- LTGO2013-730197Transfer In-Gen Fd Debt Svc113,130113,130113,115113,115-- LTGO2014-730197Transfer In-Gen Fd Debt Svc260,290132,387---- LTGO2015-730197Transfer In-Gen Fd Debt Svc390,12598,066390,275390,275392,475389,375 LTGO2017-730197Transfer In-Gen Fd Debt Svc558,250553,500553,600553,600558,400557,750 LTGO2018-730197Transfer In-Gen Fd Debt Svc402,100402,100767,100767,100766,350767,225 LTGO2018-730400Transfer In from Util Fds402,100402,100767,100767,100766,350767,225 LTGO2019-730197Transfer In-Gen Fd Debt Svc793,750638,7601,404,3671,404,3671,405,0351,403,700 LTGO2019-730400Transfer In from Util Fds131,250131,844285,933285,933286,016285,851 LTGO2020-730197Transfer In-Gen Fd Debt Svc-515,736514,415514,415513,029516,579 LTGO2021-730197Transfer In-Gen Fd Debt Svc-65,3181,120,6601,120,6601,114,540571,716 Total Transfers In4,023,8493,646,6798,260,8458,260,8455,802,1945,259,420 Total Revenues$ 6,041,557$ 7,517,333$ 8,260,845$ 8,639,875$ 6,179,070$ 5,636,334 290290 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 LOC2017-571181Bond Prin-Urban Renewal$ -$ 2,276,000-$ $ 2,276,000$ -$ - LOC2017-583181Bond Int-Urban Renewal59,17663,72868,28068,280-- LTGO2009-571950Bond Prin-Roads/Streets---184,606191,836199,548 LTGO2009-583950Bond Int-Roads/Streets---192,424185,040177,366 LTGO2010-571180Bond Prin-Central Govt Svcs629,100----- LTGO2010-571950Bond Prin-Roads/Streets1,700,900----- LTGO2010-583180Bond Int-Central Govt Svcs22,432----- LTGO2010-583950Bond Int-Roads/Streets60,648----- LTGO2010-584180Dbt Issue Costs-Central Govt8,532----- LTGO2011-571950Bond Prin-Roads/Streets475,0001,545,000---- LTGO2011-583950Bond Int-Roads/Streets70,30051,300---- LTGO2013-571760Bond Prin-Park Facilities101,461105,560109,810109,810-- LTGO2013-583760Bond Int-Park Facilities11,6697,5703,3053,305-- LTGO2014-571580Bond Prin-Cmty & Econ Dev160,0002,941,000---- LTGO2014-583580Bond Int-Cmty & Economic Dev104,99051,827-5,129-- LTGO2015-571950Bond Prin-Roads/Streets245,000250,000260,000260,000270,000275,000 LTGO2015-583950Bond Int-Roads/Streets145,125137,775130,275130,275122,475114,375 LTGO2017-571950Bond Prin-Roads/Streets325,000330,000340,000340,000355,000365,000 LTGO2017-583950Bond Int-Roads/Streets233,250223,500213,600213,600203,400192,750 LTGO2018-571480Bond Prin-PW Central Svcs--730,000730,000765,000805,000 LTGO2018-583480Bond Int-PW Central Svcs804,200804,200804,200804,200767,700729,450 LTGO2019-571210Bond Prin-Public Safety--371,700371,700390,600409,500 LTGO2019-571220Bond Prin-Fire Services--318,600318,600334,800351,000 LTGO2019-571480Bond Prin-PW Central Svcs--194,700194,700204,600214,500 LTGO2019-583210Bond Int-Public Safety373,928338,226338,226338,226319,641300,111 LTGO2019-583220Bond Int-Fire Services320,509289,908289,908289,908273,978257,238 LTGO2019-583480Bond Int-PW Central Svcs195,867177,166177,166177,166167,431157,201 LTGO2020-571180Bond Prin-Central Govt Svcs-132,300133,650133,650135,000137,700 LTGO2020-571950Bond Prin-Roads/Streets-357,700361,350361,350365,000372,300 LTGO2020-583180Bond Int-Central Govt Svcs-6,9495,2425,2423,5181,776 LTGO2020-583950Bond Int-Roads/Streets-18,78714,17314,1739,5114,803 LTGO2020-584950Dbt Issue Cost-Roads/Streets23,068----- LTGO2021-571480Bond Prin-PW Central Svcs--265,500265,500270,000274,600 LTGO2021-571580Bond Prin-Cmty & Econ Dev--183,100183,100187,600192,400 LTGO2021-571950Bond Prin-Roads/Streets--535,900535,900536,400- LTGO2021-583480Bond Int-PW Central Svcs-23,42448,74448,74444,23139,641 LTGO2021-583580Bond Int-Cmty & Economic Dev-36,08275,08475,08470,14165,075 LTGO2021-583950Bond Int-Roads/Streets-5,92612,33212,3326,169- LTGO2021-584480Dbt Issue Cost-PW Centralized-17,415---- LTGO2021-584580Issue Cost-Cmty Plan & Econ Dv-16,605---- LTGO2021-584950Dbt Issue Cost-Roads/Streets-6,480---- Total Debt Service Payments6,070,1547,938,4288,260,8458,643,0046,179,0705,636,334 Total Expenditures$ 6,070,154$ 7,938,428$ 8,260,845$ 8,643,004$ 6,179,070$ 5,636,334 291291 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington UTGO Debt -Revenue and Expenditure Summary Unlimited General Obligation Debt Service Funds - Combined ActualBudgetPercent Change Projected 2020202120222022202320242022-20232023-2024 Operating Revenue Property Tax$ 3,433,628$ 3,906,139$ 4,375,000$ 4,375,000$ 4,485,975$ 4,811,9752.5%7.3% Investment Earnings431711,500-1,2001,2000.0%0.0% Total Operating Revenue3,433,6713,906,3094,376,5004,375,0004,487,1754,813,1752.6%7.3% Debt Service Expenditures Principal700,000960,0001,780,0001,780,0001,980,0002,405,00011.2%21.5% Interest Expense2,812,5372,642,9752,594,9752,594,9752,505,9752,406,975-3.4%-4.0% Total Debt Service Expenditures3,512,5373,602,9754,374,9754,374,9754,485,9754,811,9752.5%7.3% Beginning Fund Balance88,8259,959313,293313,293314,818316,0180.5%0.4% Change in Fund Balance(78,866)303,3341,525251,2001,2004700.0%0.0% Ending Fund Balance$ 9,959$ 313,293$ 314,818$ 313,318$ 316,018$ 317,2180.9%0.4% General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues DS213100-311100Real and Personal Prop Tax$ 3,433,628$ 3,906,139$ 4,375,000$ 4,375,000$ 4,485,975$ 4,811,975 DS213100-361110Investment Interest431711,500-1,2001,200 Total Operating Revenues3,433,6713,906,3094,376,5004,375,0004,487,1754,813,175 Total Revenues$ 3,433,671$ 3,906,309$ 4,376,500$ 4,375,000$ 4,487,175$ 4,813,175 Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 UTGO2016-571210Bond Prin-Public Safety$ 186,000$ 240,000$ 603,000$ 603,000$ 804,000$ 894,000 UTGO2016-571220Bond Prin-Fire Services124,000160,000402,000402,000536,000596,000 UTGO2016-583210Bond Int-Public Safety841,905832,605820,605820,605790,455750,255 UTGO2016-583220Bond Int-Fire Services561,270555,070547,070547,070526,970500,170 UTGO2019-571210Bond Prin-Public Safety210,600302,400418,500418,500345,600494,100 UTGO2019-571220Bond Prin-Fire Services179,400257,600356,500356,500294,400420,900 UTGO2019-583210Bond Int-Public Safety761,056677,862662,742662,742641,817624,537 UTGO2019-583220Bond Int-Fire Services648,307577,438564,558564,558546,733532,013 Total Debt Service Payments3,512,5373,602,9754,374,9754,374,9754,485,9754,811,975 Total Expenditures$ 3,512,537$ 3,602,975$ 4,374,975$ 4,374,975$ 4,485,975$ 4,811,975 292292 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Local Improvement District & Guaranty Fund -Revenue and Expenditure Summary Local Improvement District #33 Debt Service Funds - Combined ActualBudgetPercent Change Projected 2020202120222022202320242022-20232023-2024 Operating Revenue LID Assessments$ 377,132$ 375,889$ 380,093$ 445,000$ 400,000$ 400,000-10.1%0.0% LID Assessment Interest170,485150,987140,339136,000125,000104,000-8.1%-16.8% Investment Earnings17,85017,72320,9963,0003,0003,0000.0%0.0% Total Operating Revenue565,467544,599541,428584,000528,000507,000-9.6%-4.0% Debt Service Expenditures Principal480,000370,000375,000445,000400,000400,000-10.1%0.0% Interest Expense199,313177,713161,063183,563125,000104,000-31.9%-16.8% Total Debt Service Expenditures679,313547,713536,063628,563525,000504,000-16.5%-4.0% Beginning Fund Balance1,457,2301,343,3851,340,2711,340,2711,345,6361,348,6360.4%0.2% Change in Fund Balance(113,845)(3,114)5,365(44,563)3,0003,000-106.7%0.0% Ending Fund Balance$ 1,343,385$ 1,340,271$ 1,345,636$ 1,295,708$ 1,348,636$ 1,351,6364.1%0.2% General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues DS206100-361110Investment Interest$ 20,499$ 20,815$ 20,496$ 3,000$ 3,000$ 3,000 DS206100-361112Investment Interest Accrued-(2,135)---- DS206100-361320Unrlzd Gain(Loss)-Investments(5,430)(1,030)---- LID33-361110Investment Interest2,78173500--- LID33-361400Interest on Receivables170,485150,987140,339136,000125,000104,000 LID33-368100Special Assessments-Capital377,132375,889380,093445,000400,000400,000 Total Operating Revenues565,467544,599541,428584,000528,000507,000 Total Revenues$ 565,467$ 544,599$ 541,428$ 584,000$ 528,000$ 507,000 Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 LID33-571950Bond Prin-Roads/Streets$ 480,000$ 370,000$ 375,000$ 445,000$ 400,000$ 400,000 LID33-583950Bond Int-Roads/Streets199,313177,713161,063183,563125,000104,000 Total Debt Service Payments679,313547,713536,063628,563525,000504,000 Total Expenditures$ 679,313$ 547,713$ 536,063$ 628,563$ 525,000$ 504,000 293293 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity 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. 294294 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Thechart below reflects the existing general obligation debt service of the City and includes both principal and interest requirements. 295295 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 296296 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 297297 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: : Public Works (103)Residential Streets FUND:FUND NUMBER: Residential Street103 RESPONSIBLE MANAGER: POSITION: Hari PonnekantiPublic Works Director Description The program provides for maintenance, lane widening, curbs and gutters, sidewalks, illumination and undergrounding of utilities of the residential street system. 2021-2022Accomplishments Completed numerous improvements for theTraffic Calming/Residential Safety Programthat includedanAllentown Speed & Safety Study, twonew RRFB crosswalksat Tukwila Community Center,an ADA ramp and revised RRFBcrossing at 144and 46Ave S,two speed cushion thth sets on S 140 th Street between TIB and 33 rd Pl S,twosets of speed cushions on 37 th Avenue S between S144th St and S 142 nd St,curb bulbs at S 140 th Street at 37 th Avenue S, andthree new streetlights.Strategic Goals 1, 3, & 5 Received $369,000 in grant funding and began design on S 152SafeRoutes to School project. nd Strategic Goals 1, 3, & 5 Received $320,000 from Transportation Improvement Board in support of Macadam Complete Streetsproject.Strategic Goals 1, 3, & 5 Added sidewalks to east side of roadway on Macadam Road S between Southcenter Blvd and S 144St.Strategic Goals 1, 3, & 5 th 2023-2024Outcome Goals Improve pedestrian safety in neighborhoods. 2023-2024Indicators of Success Continue improvements fortheTraffic Calming/Residential Safety Program. Complete design and construction ofSouth 152St Safe Routes to School Project. nd Begin design of the Macadam Road S Complete Street and 46Ave South Safe Route to School th Projects. 298298 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Revenue and Expenditure Summary Residential Street Fund ActualBudgetPercent Change Projected 2020202120222022202320242022-20232023-2024 Operating Revenue General Revenue Utility Taxes - Solid Waste$ -$ -$ -$ -$ 650,000$ 100,0000.0%-84.6% MVFT267,504294,508284,800250,000268,800268,8007.5%0.0% Total General Revenue267,504294,508284,800250,000918,800368,800267.5%-59.9% Miscellaneous Revenue Investment Earnings-6671,00020,0001,0001,000-95.0%0.0% Total Miscellaneous Revenue-6671,00020,0001,0001,000-95.0%0.0% Total Operating Revenue267,504295,175285,800270,000919,800369,800240.7%-59.8% Capital Project Revenue Grant Revenues--689,5103,186,0004,033,0002,356,00026.6%-41.6% Road/Street Construction Svcs(145,296)-----0.0%0.0% Total Capital Project Revenue(145,296)-689,5103,186,0004,033,0002,356,00026.6%-41.6% Transfers In - General Fund1,050,000-----0.0%0.0% Transfers In - ARPA-100,000400,000400,000400,000400,0000.0%0.0% Total Revenue1,172,208395,1751,375,3103,856,0005,352,8003,125,80038.8%-41.6% Capital Projects 42nd Ave S Phase III Wtlnd Monitor15,5592,717----0.0%0.0% Traffic Calming/Residential Safety80,667151,995400,000400,000650,000575,00062.5%-11.5% 53rd Ave S381,33234,983--154,000-0.0%-100.0% 42nd Ave S Phase III (SC Blvd-160)331,32387--333,000-0.0%-100.0% S 152nd St Safe Routes to School-2,498435,2132,600,0004,015,000-54.4%-100.0% 46th Ave s Safe Routes to School---510,000510,0002,070,0000.0%305.9% Macadam Rd s Complete Street--400,000500,000-500,000-100.0%0.0% S 119th St Bridge/42nd Ave S----250,000-0.0%-100.0% Total Capital Projects808,881192,2801,235,2134,010,0005,912,0003,145,00047.4%-46.8% Beginning Fund Balance141,586504,912707,807707,807847,904288,70419.8%-66.0% Change in Fund Balance363,327202,895140,097(154,000)(559,200)(19,200)263.1%-96.6% Ending Fund Balance $ 504,912$ 707,807$ 847,904$ 553,807$ 288,704$ 269,504-47.9%-6.7% (Net Working Capital) 299299 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PW103100-316451Utility Tx-Solid Waste Streets$ -$ -$ -$ -650,000$ 100,000 PW103100-334039State Grant-Transp Projects--180,510--- PW103100-336071Multimodal Transportation-City28,53128,74028,000-28,80028,800 PW103100-336087MVFT Cities238,972265,767256,800250,000240,000240,000 PW103100-361110Investment Interest-6671,00020,0001,0001,000 Total Operating Revenues267,504295,174466,310270,000919,800369,800 PW103100-333202DOT Indirect Fed Grant--369,0002,736,000-- PW103100-334035State Agencies--140,000450,000-- PW103100-344100Road/Street Maint/Repair Chrgs(145,296)----- PW103640-334039State Grant-Transp Projects---- 4,033,0002,356,000 Total Capital Project Revenues(145,296)-509,0003,186,0004,033,0002,356,000 PW103100-730000Transfer In from General Fund1,050,000100,000400,000400,000400,000400,000 Non-Operating Revenues1,050,000100,000400,000400,000400,000400,000 Total Revenues$ 1,172,207$ 395,174$ 1,375,310$ 3,856,000$ 5,352,800$ 3,125,800 300300 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 11,697$ 12,593$ 46,158$ -$ -$ - PW103100-511000Salaries -418---- PW103100-512000Extra Labor 90,665----- PW103100C-511000Salaries 124----- PW103100C-513000Overtime -8734,503--- PW103800C-511000Salaries Total Salaries & Wages102,48613,88450,661--- PW103100-521000FICA8949723,513--- PW103100-523000PERS1,5151,5464,731--- PW103100-524000Industrial Insurance383311958--- PW103100-525000Medical, Dental, Life, Optical7544236--- PW103100-525097Self-Insured Medical & Dental2,5402,3378,909--- PW103100C-521000FICA6,911----- PW103100C-523000PERS11,695----- PW103100C-524000Industrial Insurance1,235----- PW103100C-525000Medical, Dental, Life, Optical831-92--- PW103100C-525097Self-Insured Medical & Dental18,481----- PW103200-524000Industrial Insurance(9)----- PW103800C-521000FICA-66340--- PW103800C-523000PERS-89462--- PW103800C-524000Industrial Insurance-649--- PW103800C-525000Medical, Dental, Life, Optical-413--- PW103800C-525097Self-Insured Medical & Dental-113695--- Total Personnel Benefits 44,5535,48819,998--- PW103100-531000Supplies-General--68--- PW103100-531001Office Supplies--21--- PW103100-531003Operating Supplies5974,293---- PW103100-532002Maintenance Supplies88----- PW103100-532004Irrigation Supplies-28---- PW103100-535000Small Tool & Minor Equipment-46,862(180)--- PW103640-531003Operating Supplies1,1611,082---- PW103640-532001Repair Supplies-6,936---- PW103640-532002Maintenance Supplies--4,046--- PW103640-535000Small Tool & Minor Equipment982-306,845400,000-- PW103640-535004Traffic Control Devices/Tools37,94517,706---- Total Supplies40,235146,908310,800400,000-- PW103100-541000Professional Services(18,720)-11,271--- PW103100-541007Contracted Services23,474-64,641--- PW103100-549004Employee Appreciation Svcs--105--- PW103100C-541007Contracted Services--80,000--- PW103100C-544000Advertising-1,347---- PW103200-541000Professional Services(1,401)-155--- PW103200-541007Contracted Services16,8132,6883,490--- PW103300-548000Repair & Maint Services-7,573---- PW103640-541007Contracted Services----575,000770,000 PW103700C-548000Repair & Maint Services-14,392---- Total Services & Passthrough Pmts 20,16526,000159,661-575,000770,000 PW103100C-56500048,581-66,2131,070,000-- Construction Projects PW103200C-565001---340,000-- Right of Way PW103300C-565000377,595-627,8802,200,000487,000- Construction Projects PW103610C-56500034,755----- Construction Projects PW103630C-56500055,957----- Construction Projects PW103640-565005---- 4,850,0002,375,000 Traffic Control Devices PW103640C-56500014,462----- Construction Projects PW103700C-56500070,092----- Construction Projects Total Capital Expenditures601,442-694,0933,610,0005,337,0002,375,000 Total Expenditures$ 808,881$ 192,280$ 1,235,213$ 4,010,000$ 5,912,000$ 3,145,000 301301 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Arterial Street Fund 302302 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENTDIVISION: : Public Works (104)Bridges and Arterial Streets FUND:FUND NUMBER: Bridges and Arterial Streets104 RESPONSIBLE MANAGER: POSITION: Hari PonnekantiPublic Works Director Description 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. 2021-2022Accomplishments Completed Annual Overlay and Repair and Annual Signal programs in 2021and 2022.Strategic Plan Goals 1, 3 & 5 Completed Annual Bridge Inspections and Repair Program in 2021and 2022.Strategic Plan Goals 1, 3 & 5 Completed construction of Boeing Access Road over Airport Way Seismic RetrofitProject. Strategic Plan Goals 1, 3 & 5 Substantially completed construction of theWest Valley Highwayimprovements.Strategic Plan Goals 1, 3 & 5 Achieved full funding for $32 million 42nd Ave Bridge Replacement andcompleted 30% design. Strategic Plan Goals 1, 3 & 5 Received $989,000 in grant funding to support Green River Trail Improvements.Strategic Plan Goals 1, 3 & 5 Began Transportation ElementofComprehensive Plan.Strategic Plan Goals 1, 3 & 5 HiredProject Director to oversee Environmental Impact Statement for Allentown Truck Reroute; contractedwith consultant to lead study.Strategic Plan Goals 1, 3 & 5 2023-2024Outcome Goals Improve capacity, safety, and condition of arterial streets. 2023-2024Indicators of Success Complete Annual Overlay and Repair and Annual Signal programs in 2023and 2024. Complete Annual Bridge Inspections and Repair Program for 2023and 2024. Complete100%design of the 42Ave S Bridge Replacement Project. nd Completeconstruction of Green River Trail Improvements. Complete theTransportation Element of the Comprehensive Plan. Complete Environmental Impact Statement for Allentown Truck Reroute. Complete construction of Southcenter Blvd/65 th Ave Traffic Signal. 303303 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Revenue and Expenditure Summary Bridges & Arterial Street Fund ActualBudgetPercent Change Projected 2020202120222022202320242022-20232023-2024 Operating Revenue General Revenue Utility Taxes - Solid Waste$ -$ 1,047,023$ 1,131,102$ 800,000$ 490,000$ 1,100,000-38.8%124.5% Parking Tax199,524488,144670,870400,000600,000600,00050.0%0.0% Real Estate Excise Tax (REET)320,5671,516,7671,097,301500,000500,000500,0000.0%0.0% Tech Fee--12,504--- Total General Revenue520,0913,051,9332,911,7771,700,0001,590,0002,200,000-6.5%38.4% Miscellaneous Revenue Fines and Penalties533-----0.0%0.0% Other Income12,200104,100137,56580,00080,00080,0000.0%0.0% Investment Earnings13,4629338,28430,0005,0005,000-83.3%0.0% Total Miscellaneous Revenue26,195105,033145,849110,00085,00085,000-22.7%0.0% Total Operating Revenue546,2863,156,9663,057,6261,810,0001,675,0002,285,000-7.5%36.4% Capital Project Revenue Traffic Impact Fees406,730251,088273,342161,000200,000200,00024.2%0.0% Franchise Fees----75,000450,0000.0%500.0% Grant Revenues1,380,6991,261,1135,951,9026,400,0002,779,00016,225,000-56.6%483.8% State Entitlements137,423150,215145,960140,000144,800144,8003.4%0.0% Total Capital Project Revenue1,924,8521,662,4166,371,2046,701,0003,198,80017,019,800-52.3%432.1% Transfers In - General Fund-1,666,8501,300,0001,700,000---100.0%0.0% Total Revenue2,471,1386,486,23210,728,83010,211,0004,873,80019,304,800-52.3%296.1% Capital Projects Salaries & Benefits (Overhead)271,012203,837-343,099162,662559,451-52.6%243.9% Public Records Request915-86---0.0%0.0% Wetland Monitoring35,41721,4135,00060,00060,00070,0000.0%16.7% TIB Channelization Study19,920-----0.0%0.0% Traffic Calming/Res Safety3,36882----0.0%0.0% Traffic Counts5,30010,55019,225---0.0%0.0% Annual Traffic Signals44,82922,02050,000130,000130,000160.0%0.0% 40,000 Transportation Element of Comp Plan1,338-397,000-300,00070,0000.0%-76.7% TUC Pedestrian/Bicycle Bridge8,81438,593----0.0%0.0% Boeing Access Rd Bridge/Airport Wy855,9391,114,76611,559---0.0%0.0% S 196th/200th St Bridge1,304-----0.0%0.0% 42nd Ave S Bridge Replacement97,489450,5911,400,0001,500,00015,725,0007.1%948.3% 454,933 Overlay & Repair485,6921,280,3001,400,0001,400,0001,400,0000.0%0.0% 1,650,000 Bridge Inspections32,92931,81275,00075,000200,000205,000166.7%2.5% Strander Blvd Extension625,428-----0.0%0.0% West Valley Hwy (I-405-Strander Blvd)455,825327,9833,200,000---100.0%0.0% 4,498,000 Boeing Access Rd Bridge Rehab16-----0.0%0.0% S 144th St Phase II (42nd Ave S - TIB)161-----0.0%0.0% 42nd Ave Bridge Emergency Repair-192,98462,746---0.0%0.0% ADA Improvements-16,10335,00035,000100,00050,000185.7%-50.0% Allentown Truck Reroute-27,200300,0001,300,000900,000--30.8%-100.0% S 144th St Bridge - Sidewalks--4,000---0.0%0.0% Green River Trail Improvements--287,5891,200,0001,297,000-8.1%-100.0% Southcenter Blvd/65th Ave Signal---100,000100,0001,000,0000.0%900.0% APE/Industry Dr Intersection---144,000---100.0%0.0% Total Capital Projects2,945,6963,738,2357,840,1399,307,0996,149,66219,209,451-33.9%212.4% Transfers Out - General Fund190,106485,000----0.0%0.0% Total Expenditures3,135,8024,223,2357,840,1399,307,0996,149,66219,209,451-33.9%212.4% Beginning Fund Balance2,083,8541,419,1913,682,1883,682,1886,570,8805,295,01878.5%-19.4% Change in Fund Balance(664,663)2,262,9982,888,691903,901(1,275,862)95,349-241.2%-107.5% Ending Fund Balance $ 1,419,191$ 3,682,188$ 6,570,880$ 4,586,089$ 5,295,018$ 5,390,36715.5%1.8% (Net Working Capital) 304304 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Salary and Benefit Details General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PW104100-316451Utility Tx-Solid Waste Streets$ 1,047,023-$ $ 1,131,102$ 800,000$ 490,000$ 1,100,000 PW104100-318120Parking Tax199,524488,144670,870400,000600,000600,000 PW104100-318350REET 2 - Second Quarter Percnt320,5671,516,7671,097,301500,000500,000500,000 PW104100-321910Franchise Fees450,000 - - - - 7 5,000 PW104100-322901Oth Non-BL-Tech Fee - - 1 2,504- - - PW104100-336071Multimodal Transportation-City 2 4,9652 5,1482 5,000- 2 4,8002 4,800 PW104100-336087MVFT Cities112,458125,067120,960140,000120,000120,000 PW104100-359700Penalty-Parking Tax533 - - - - - PW104100-361110Investment Interest933 1 3,4628 ,2843 0,0005 ,0005 ,000 Total Operating Revenues671,5083,203,0813,066,0211,870,0001,814,8002,799,800 PW104100-333202DOT Indirect Fed Grant1,113,8451,261,1132,884,380225,000 - 1,740,000 PW104100-333203Federal Grant-DOT - - - 1,400,000- - PW104100-333970Homeland Security Grant - - 1 7,413- - - PW104100-334037WSDOT Reg Mobility Grant900,000 - - - - - PW104100-334039State Grant-Transp Projects266,8544,100,0001,039,00016,000,000 - 2,164,000 PW104100-334041Complete Streets-TranspImp Brd400,000 - - - - - PW104100-337721Sound Transit System Access Fd486,110 - - - - - PW104100-345840Traffic Impact Fees406,731251,088273,342200,000200,000 161,000 PW104100-345851Park Impact Fees - - - - - - PW104100-367120Plan/Development Contributions - - 1 3,0655 0,0005 0,0005 0,000 PW104100-367121Concurrency Fees104,100124,500 1 2,2003 0,0003 0,0003 0,000 Total Capital Project Revenues1,799,6301,616,3016,362,8106,641,0003,059,00016,505,000 PW104100-730000Transfer In from General Fund1,300,0001,700,000 - 1,592,102- - PW104100-730301Transfer In from 301 - 7 4,748- - - - Non-Operating Revenues1,300,0001,700,000 - 1,666,850- - Total Revenues$ 2,471,138$ 6,486,232$ 10,728,830$ $ 4,873,800$ 19,304,800 10,211,000 305305 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 254,820$ 204,765$ 66,442$ -$ 111,240$ 117,546 PW104100-511000Salaries 41----- PW104100-513000Overtime 64,406109,210158,537--- PW104100C-511000Salaries 6,667-3,302--- PW104200-511000Salaries -3,560191,440258,434278,148293,976 PW104800C-511000Salaries Total Salaries & Wages325,934317,535419,721258,434389,388411,522 PW104100-521000FICA19,30015,4015,075-8,5108,992 PW104100-523000PERS32,87023,4946,810-11,67312,459 PW104100-524000Industrial Insurance3,6782,3391,100-344723 PW104100-524050Paid Family & Med Leave Prem502383130-179188 PW104100-525000Medical, Dental, Life, Optical1,9301,108229--395 PW104100-525097Self-Insured Medical & Dental38,78827,6329,502-10,71729,912 PW104100C-521000FICA4,8948,57112,087--- PW104100C-523000PERS8,30913,42916,250--- PW104100C-524000Industrial Insurance1,1112,0841,571--- PW104100C-525000Medical, Dental, Life, Optical497533332--- PW104100C-525097Self-Insured Medical & Dental9,25622,81927,393--- PW104200-521000FICA500-246--- PW104200-523000PERS857-339--- PW104200-524000Industrial Insurance14(1)10--- PW104200-525000Medical, Dental, Life, Optical73-6--- PW104200-525097Self-Insured Medical & Dental562-400--- PW104800C-521000FICA--14,48219,75721,27822,489 PW104800C-523000PERS--19,62325,36229,18931,158 PW104800C-524000Industrial Insurance--9656772,8262,967 PW104800C-524050Paid Family & Med Leave Prem--412366447470 PW104800C-525000Medical, Dental, Life, Optical--1,1782,2771,2841,348 PW104800C-525097Self-Insured Medical & Dental--25,98136,22636,82836,828 Total Personnel Benefits 123,143117,790144,12184,665123,274147,929 PW104100-531003Operating Supplies376352---- PW104100-531004Event Food--33--- PW104100-532002Maintenance Supplies177----- PW104100-532004Irrigation Supplies-69---- PW104100C-531004Event Food--13--- PW104640-535004Traffic Control Devices/Tools-22,02018,876--- Total Supplies55322,44118,922--- PW104100-541000Professional Services538,305(163,084)300,000300,000-- PW104100-541006Consulting Services75,443194,539---- PW104100-541007Contracted Services25,670296,89033,304- 1,340,000525,000 PW104100-541010Inspection Services & Permits9,85911,611---- PW104100-544001Legal & Public Notices2,7051,2704--- PW104100-547026Surface Water utility2,795----- PW104100-548002Maintenance Services167,412----- PW104100C-541000Professional Services--596--- PW104100C-541007Contracted Services204,900197,404147,480--- PW104100C-544001Legal & Public Notices2741,306---- PW104200-541000Professional Services18,508-57,14760,000-- PW104200-541006Consulting Services4,214----- PW104200-541007Contracted Services16,73721,747---- PW104200-541010Inspection Services & Permits10,524----- PW104200-544001Legal & Public Notices--796--- PW104300-548001Repair services246,105737,779850,0001,425,000-- PW104300-548008Non-Capital Improvements---- 1,400,0001,400,000 306306 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 307307 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT : N/A FUND:FUND NUMBER: Land Acquisition, Rec.,and Park Dev.301 RESPONSIBLE MANAGER: POSITION: Pete MayerParks & RecreationDirector Description The Land Acquisition, Recreation, and Park Development fund supports the Parks and Recreation -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 spacelands.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. 2021-2022Accomplishments Strategic Goals 1 & 5 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 & Completed tennis court renovations at Tukwila and Crystal Springs Parks. 5 Strategic Goals 1 & 5 Completed parking lot overlay at Foster park. Completed road mural installation at Christiansen Road and Baker Boulevard, utility box art wrap Strategic Goals 1 & 5 program and park mural program painting utilizing1% for Arts Funds. 2023-2024Outcome Goals Implement recommendations from the 2012 City Strategic Plan-amended 2018, 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 Planand other applicablelocal, regional,and state plans. Engage in more routine park, open space,and trail master planning initiativesto 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 trailsand 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. Facilitate renovation and rehabilitation of critical park infrastructure and assets to extend life cycle and lower operating and maintenance costs. 308308 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Secure, improve and increase access toundeveloped properties, including 116 th open space and 140 th Street and 42 nd Avenue. 2023-2024Indicators 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 awardedand philanthropic partnerships. Secure grant matchesthrough a combination of in-kind support, donatedcash,labor,materials, and equipmentand other grants. Program Change Discussion Significant increases in investments supportingthe rehabilitation and improvement ofparks, recreation facilities, trails and open space are forecasted over the six-yearCIP period. In addition to appropriating dedicatedREETfundsfor parks, the Department will bemoreaggressively 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 furnishingsandassets, including preserving green infrastructure; 2)address safety and security improvements and emergency repair needs; 3) increase neighborhood and regional connectivity through improved trailand water access opportunities; 4) dedicate resources forfuture park, recreation and open spaceplanning and acquisition, including planning, design and engineering. 309309 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Department Detail Budget by Revenue & Expenditure Summary Land Acquisition, Recreation, and Park Improvement ActualBudgetPercent Change Projected 2020202120222022202320242022-20232023-2024 Operating Revenue Excess Property Tax Levy$ 309,197$ 159,442$ 171,247$ 304,000$ 165,000$ 165,000-45.7%0.0% Investment Earnings8,1752,1284,0005,0008,0008,00060.0%0.0% Total Operating Revenue317,372161,570175,247309,000173,000173,000-44.0%0.0% Capital Project Revenue Real Estate Excise Tax (REET)2,250949,149597,301-150,000150,0000.0%0.0% Grant Revenues6,700-----0.0%0.0% Park Impact Fees302,75043,780325,000101,000100,000100,000-1.0%0.0% Total Capital Project Revenue311,700992,930922,301101,000250,000250,000147.5%0.0% Transfers In231,506518,55072,29072,29064,25031,000-11.1%-51.8% Total Operating Revenue860,5781,673,0501,169,838482,290487,250454,0001.0%-6.8% Projects AiR's river7,99618,0339,471---0.0%0.0% Art Projects28,25480,31810,28050,00064,25031,00028.5%-51.8% Star Nursery Acquisition8,93323,744----0.0%0.0% Parks, Rec., & Open Space Plan61,943-----0.0%0.0% Duwamish Hill Preserve-1761,500---0.0%0.0% Park Improvements150,332153,941192,414405,000742,000958,00083.2%29.1% Tukwila South Trail11,232-----0.0%0.0% Open Space Improvements-----100,0000.0%0.0% Tukwila Pond2,78240,48911,885---0.0%0.0% Parks Maintenance-76,29840,033---0.0%0.0% Park Acquisition-1,990---15,0000.0%0.0% Homeless Camp Clean Up--16,354---0.0%0.0% Multipurpose Trails--32,56050,000125,00075,000150.0%-40.0% Total Projects271,472394,989314,497505,000931,2501,179,00084.4%26.6% Transfers Out-149,495----0.0%0.0% Total Expenses271,472544,484314,497505,000931,2501,179,00084.4%26.6% Beginning Fund Balance1,178,1731,767,2802,895,8452,895,8453,751,1863,307,18629.5%-11.8% Change in Fund Balance589,1061,128,565855,341(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$ 2,582,18615.1%-21.9% 310310 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PR301800-311137Excess Property Tax Levy-Parks309,197$ $ 159,442$ 171,247$ 304,000$ 165,000$ 165,000 PR301800-318340REET 1 - First Quarter Percent2,250949,149597,301-150,000150,000 PR301800-361110Investment Interest8,1752,1284,0005,0008,0008,000 Total Operating Revenues319,6221,110,719772,548309,000323,000323,000 PR301800-337733Duwamish River Habitat Coord6,700----- PR301800-345851Park Impact Fees302,75043,780325,000101,000100,000100,000 Total Capital Project Revenues309,45043,780325,000101,000100,000100,000 PR301800-730104Transfer In from 104190,106485,000---- PR301801-730195Transfer In for 1% Arts41,40033,55072,29072,29064,25031,000 Non-Operating Revenues231,506518,55072,29072,29064,25031,000 Total Revenues$ 860,578$ 1,673,050$ 1,169,838$ 482,290$ 487,250$ 454,000 Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 2,260$ 7,789$ -$ -$ -$ - PR301800-511000Salaries Total Salaries & Wages2,2607,789---- PR301800-521000FICA173589---- PR301800-523000PERS291867---- PR301800-524000Industrial Insurance565---- PR301800-525000Medical, Dental, Life, Optical-36---- Total Personnel Benefits 5201,496---- PR301800-531003Operating Supplies8,2261,505---- PR301800-532001Repair Supplies-8,337---- PR301800-532002Maintenance Supplies1,550----- PR301800-535002Power Tools7,499----- PR301801-531003Operating Supplies(17,941)10,739---- Total Supplies(666)20,582---- 311311 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 312312 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington This page intentionallyleft blank 313313 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT : FUND:FUND NUMBER: Urban Renewal302 RESPONSIBLE MANAGER: POSITION: Derek SpeckEconomic Development Administrator Description The Urban Renewal fund has been established to provide future funding needs to encourage redevelopment in specific areas throughout the City. 2021-2022Accomplishments 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 2023-2024Outcome Goals Close on the sale of the former motels site to HealthPoint. Sell the former Newporter motel property. 2023-2024Indicators of Success City receives final payment on the HealthPointsite. City sells Newporter site. Revenue and Expenditure Summary Urban Renewal ActualBudgetPercent Change Projected 2020202120222022202320242022-20232023-2024 Revenue Investment Earnings$ 35,328$ 2,629$ 8,200$ 10,000$ -$ --100.0%0.0% Sale of Capital Assets 1,400,000-1,300,0001,850,0001,350,000--27.0%-100.0% Total Revenue35,3281,402,6301,308,2001,860,0001,350,000--27.4%-100.0% Projects Tukwila Village6,4168,31212,71010,000---100.0%0.0% TIB Redevelopment Project13,15713,01720,000---0.0%0.0% Total Project Expenditures19,57321,32932,71010,000-- Transfer Out to General Fund400,000786,1842,553,9513,186,000300,000200,000-90.6%-33.3% Transfer out to 3052,753,000-----0.0%0.0% Total Expenditures3,172,573807,5132,586,6613,196,000300,000200,000-90.6%-33.3% Beginning Fund Balance5,004,3881,867,1442,462,2612,462,2611,183,8002,233,800-51.9%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$ 2,033,80098.3%-9.0% 314314 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details 315315 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT : N/A FUND:FUND NUMBER: General Government Improvement303 RESPONSIBLE MANAGER: POSITION: Hari PonnekantiPublic Works Director Description: The General Government Improvementfund is used for improvements, additions, or other miscellaneous minor capital projects not provided for elsewhere. Projects thatbenefit multiple departments or functions will be given priority. 2021-2022Accomplishments Completed exterior painting and staining of Tukwila Community Center.Strategic Goal 4& 5 Completed retrofitofTukwila Community CenterHVAC chiller.Strategic Goal 4 Completed Seismic Study of City Hall and6300 Building.Strategic Goal 4 Installed new sidingat City Hall.Strategic Goal 4& 5 Completed exterior painting and staining of Fire Station 53.Strategic Goal 4& 5 2023Outcome Goals Improve conditions of existing facilities. Develop a City-wide facilities study to understand need for ongoing long-termfacilities and maintenanceneeds. 2023Indicators of Success Close out this fund at the end of fiscal year 2023and transfer general repairs and maintenance to the general fund budget. Revenue and Expenditure Summary General Government Improvement ActualBudgetPercent Change Projected 2020202120222022202320242022-20232023-2024 Operating Revenue Grant Revenues$ -$ -$ 1,000$ 1,800,000-$ $ -0.0%-100.0% Investment Earnings4,2697001,5805001,000-100.0%-100.0% Total Operating Revenue4,2697002,580 1,801,000500-360100.0%-100.0% Transfers In-300,000--100,000-0.0%-100.0% Total Revenue4,269300,7002,580 1,901,000500-380100.0%-100.0% Projects TCC Siding/Roofing Repairs116,211-----0.0%0.0% Install No Parking Signs 6200/63002,026-----0.0%0.0% 6300 Bldg Dry Fire Sprinkler System29,689-----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--158,807200,000---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 Projects147,926135,315236,485200,0002,340,000-1070.0%-100.0% Transfers Out----5,128-0.0%-100.0% Total Expenses147,926135,315236,485200,0002,345,128-1072.6%-100.0% Beginning Fund Balance656,306512,648678,033678,033444,128 - -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%- 316316 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PW303300-361110Investment Interest$ 4,269$ 700$ 1,580$ 500$ 1,000$ - Total Operating Revenues4,2697001,5805001,000- PW303300-334035State Agencies--1,000- 1,800,000- Total Capital Project Revenues--1,000- 1,800,000- PW303300-730000Transfer In from General Fund-300,000--100,000- Non-Operating Revenues-300,000--100,000- Total Revenues$ 4,269$ 300,700$ 2,580$ 1,901,000500$ $ - Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 500$ -$ -$ -$ -$ - PW303300-511000Salaries Total Salaries & Wages500----- PW303300-521000FICA38----- PW303300-523000PERS64----- PW303300-524000Industrial Insurance149(31)---- Total Personnel Benefits 251(31)---- PW303300-532001Repair Supplies1,399----- Total Supplies1,399----- PW303180C-541000Professional Services---50,000-- PW303180C-541007Contracted Services--29,000--- PW303180C-542004Printing & Binding Services--500--- PW303300-541007Contracted Services----340,000- PW303300-548001Repair services145,776135,34641,985--- Total Services & Passthrough Pmts 145,776135,34671,48550,000340,000- PW303180C-562000--49,378--- Buildings & Structures PW303180C-565000--115,622150,000-- Construction Projects PW303300-564000---- 2,000,000- Machinery & Equipment Total Capital Expenditures--165,000150,0002,000,000- 5,128 ----- PW303300-750000Transfer Out to General Fund Total Transfers Out----5,128- Total Expenditures$ 147,926$ 135,315$ 236,485$ 200,000$ 2,345,128$ - 317317 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT :Fire FUND:FUND NUMBER: Fire Improvement304 RESPONSIBLE MANAGER: POSITION: Jay WittwerFire Chief Description Fire impact fees provideforfire department capital improvements and apparatus through Fire Impact Fees.Impact fees are transferred to thePublic Safety fund to pay for improvements specific to the fire department. Revenue and Expenditure Summary General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues FD304100-345852Fire Impact Fees113,843150,000300,000300,000300,000 2 5,383 FD304100-361110Investment Interest$ 1,773-$ -$ 500$ -$ - $ Total Operating Revenues115,616150,000300,500300,000300,000 2 5,383 Total Revenues$ 115,616$ 25,383$ 150,000$ 300,500$ 300,000$ 300,000 Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 FD304100-750305Transfer Out to 305 428,7752 5,383 150,000 300,000 300,000 300,000 Total Transfers Out428,775150,000300,000300,000300,000 2 5,383 Total Expenditures$ 428,775$ 25,383$ 150,000$ 300,000$ $ 300,000 300,000 318318 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington This page intentionallyleft blank 319319 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT : N/A FUND:FUND NUMBER: Public Safety Plan Fund305 RESPONSIBLE MANAGER: POSITION: Rachel BianchiDeputy City Administrator Description The Public Safety Plan fund is used to construct the TukwilaJustice Center, which housesthe Police Department, Emergency Operations Center, andMunicipal Court,and reconstructtwo newfire 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. 2021-2022Accomplishments Fire Station 52completed and opened. Fire equipment and apparatus purchased per D-20 model. 2023-2024Outcome Goals Sell land identified as funding for the Public Safety Plan. Revenue and Expenditure Summary Public Safety Plan ActualBudgetPercent Change Projected 2020202120222022202320242022-20232023-2024 Operating Revenue Investment Earnings$ 200,354$ 1,378$ 1,500$ -$ -$ -0.0%0.0% Sales Tax Mitigation Payments439,636-----0.0%0.0% Grant Revenues497,247-----0.0%0.0% Total Operating Revenue1,137,2371,3781,500---0.0%0.0% Capital Project Revenue Real Estate Excise Tax (REET)318,317567,617500,000500,000500,000500,0000.0%0.0% Fire Impact Fees300,000300,000300,000300,000300,000300,0000.0%0.0% Interfund Loan--950,000---0.0%0.0% Sale of Capital Assets-261,8452,000,0005,000,000---100.0%0.0% Total Capital Project Revenue618,3171,129,4623,750,0005,800,000800,000800,000-86.2%0.0% Transfers In - Fire Impact Fees428,77525,383150,000300,000300,000300,0000.0%0.0% Transfers In - Urban Renewal2,753,000-----0.0%0.0% Transfers In - REET-74,748----0.0%0.0% Total Revenue4,937,3291,230,9713,901,5006,100,0001,100,0001,100,000-82.0%0.0% Capital Projects Fire Station 517,655,142123,279----0.0%0.0% Fire Station 5214,795,9331,267,324----0.0%0.0% Fire Equipment232,79256,853267,149167,000---100.0%0.0% Fire Apparatus--950,000---0.0%0.0% Fire Station 5417,21218,051----0.0%0.0% Justice Center23,229,032863,824----0.0%0.0% Total Capital Projects45,930,1112,329,3311,217,149167,000---100.0%0.0% Transfers Out - City Faciltieis-600,000----0.0%0.0% Transfers Out - Fleet147,692319,41352,00052,000---100.0%0.0% Transfers Out - General Fund 1,068,817-2,171,4672,171,4671,319,0191,317,849-39.3%-0.1% Total Expenses46,077,8034,317,5613,440,6162,390,4671,319,0191,317,849-44.8%-0.1% Beginning Fund Balance44,304,7373,164,26377,67477,674538,558319,539593.4%-40.7% Change in Fund Balance(41,140,474)(3,086,590)460,8843,709,533(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% 320320 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues AS305180-318340REET 1 - First Quarter Percent$ 318,317$ 567,617$ 500,000$ 500,000$ 500,000$ 500,000 AS305180-361110Investment Interest200,3541,3781,500--- Total Operating Revenues518,671568,995501,500500,000500,000500,000 AS305180-333219Dept Of Treasury-Cares Act497,247----- AS305180-336099Sales Tax Mitigation Pmts439,636----- AS305180-345852Fire Impact Fees300,000300,000300,000300,000300,000300,000 AS305180-390000Sale of Land-- 2,000,0005,000,000-- AS305180-395100Proceeds From Sales Of Capital-261,845---- Total Capital Project Revenues1,236,883561,8452,300,0005,300,000300,000300,000 AS305180-730301Transfer In from 301-74,748---- AS305180-730302Transfer In from 3022,753,000----- AS305180-730304Transfer In from 304428,77525,383150,000300,000300,000300,000 AS305180-381100Interfund Loan Received--950,000--- Non-Operating Revenues3,181,775100,1301,100,000300,000300,000300,000 Total Revenues$ 4,937,329$ 1,230,970$ 3,901,500$ 6,100,000$ 1,100,000$ 1,100,000 Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 AS305210-531001Office Supplies$ 34,991$ -$ -$ -$ -$ - AS305210-532007Cleaning & Janitorial Supplies25----- AS305210-535000Small Tool & Minor Equipment-3,724---- AS305210C-535000Small Tool & Minor Equipment------ AS305220-531011Fire Fghtr Equpmt, Bunker Gear--240,000167,000-- AS305220C-531003Operating Supplies--6,496--- FD305220-531011Fire Fghtr Equpmt, Bunker Gear120,462103,812---- FD305220-536001Computer peripherals-1,156---- Total Supplies155,478108,691246,496167,000-- AS305210-545000Operating Rentals & Leases-4,006---- AS305210-547000General Utilities23,221----- AS305210-548000Repair & Maint Services-2,900---- AS305210-548002Maintenance Services15,800----- AS305210-548007Cleaning/Janitorial Services14,659----- AS305210C-547000General Utilities12,844----- FD305220-541000Professional Services-12,057---- FD305220-545004Equipment Rental10,9698,933---- FD305220-547000General Utilities19,2065,748---- FD305220-548000Repair & Maint Services-2,944---- Total Services & Passthrough Pmts 96,70036,588---- 321321 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 322322 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington This page intentionallyleft blank 323323 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT : N/A FUND:FUND NUMBER: City Facilities Fund306 RESPONSIBLE MANAGER: POSITION: Hari PonnekantiPublic Works Director Description 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 facilityand the future IntergenerationalTeen and Senior Center. 2021-2022Accomplishments Complete Phase I oftheconsolidated Public Works Shops site. Began design for Phase II for the new Public Works shops site Began community engagement, programming and feasibility study forIntergenerationalTeen and Senior Center. 2023-2024Outcome Goals Complete design for Phase II oftheconsolidated Public Works Shops site. Revenue and Expenditure Summary City Facilities ActualBudgetPercent Change Projected 2020202120222022202320242022-20232023-2024 Capital Project Revenue Investment Earnings$ 37,423$ 5,384$ 9,443$ -$ 1,000$ 1,0000.0%0.0% Sale of Property--2,300,000---0.0%0.0% Bond Proceeds-2,850,000----0.0%0.0% Total Capital Projects Revenue37,4232,855,3842,309,443-1,0001,0000.0%0.0% Transfers In - Lease Revenue----140,000840,0000.0%500.0% Transfers In - Public SafetyPlan-600,000----0.0%0.0% Transfers In - Utility Funds-1,150,000300,000-2,000,0001,000,0000.0%-50.0% Total Revenue37,4234,605,384-2,141,0001,841,0000.0%-14.0% 2,609,443 Capital Projects Public Works Shops756,3525,744,8433,686,0001,200,0002,500,0003,000,000108.3%20.0% Teen/Senior Center-320,86774,163---0.0%0.0% Minkler Improvements241,35440,49175,000225,000200,000--11.1%-100.0% Total Capital ProjectsTransfers Out997,7066,106,2013,835,1631,425,0002,700,0003,000,00089.5%11.1% Indirect Cost Allocation------0.0%0.0% ------0.0%0.0% Other Non Operating Total Expenses997,7066,106,2013,835,1631,425,0002,700,0003,000,00089.5%11.1% Beginning Fund Balance5,961,1445,000,8613,500,0443,500,0442,274,3241,715,324-35.0%-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% 324324 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PW306100-361110Investment Interest$ 37,423$ 5,384$ 9,443$ -$ 1,000$ 1,000 Total Operating Revenues37,4235,3849,443-1,0001,000 PW306100-391100LTGO Bond Proceeds- 2,850,000---- PW306480-390000Sale of Land-- 2,300,000--- Total Capital Project Revenues- 2,850,0002,300,000--- AS306750-730305Transfer In from 305-600,000---- PW306480-730000Transfer In from General Fund----140,000840,000 PW306480-730401Transfer In from 401-221,000102,000-680,000340,000 PW306480-730402Transfer In from 402-623,50057,000-380,000190,000 PW306480-730412Transfer In from 412-305,500141,000-940,000470,000 Non-Operating Revenues- 1,750,000300,000- 2,140,0001,840,000 Total Revenues$ 37,423$ 4,605,384$ 2,609,443$ 2,141,000-$ $ 1,841,000 Expenditures ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 PW306480-531003Operating Supplies$ -$ -$ 1,201$ -$ -$ - PW306480C-535001Equipment--2,670--- Total Supplies--3,871--- PW306180C-541007Contracted Services--1,397--- PW306180C-547022Natural Gas Utility--1,654--- PW306180C-548001Repair services--65,064--- PW306480C-541007Contracted Services--2,623--- PW306480C-541010Inspection Services & Permits--19,408--- PW306480C-544001Legal & Public Notices--326--- PW306480C-547021Electric Utility--84--- PW306480C-547025Water/Sewer Utility--88--- PW306480C-547026Surface Water utility--8,219--- PW306480C-548001Repair services--1,595--- Total Services & Passthrough Pmts --100,457--- AS306750C-562000-320,86774,163--- Buildings & Structures PW306180C-562000939,9365,785,335-225,000-- Buildings & Structures PW306180C-563000--6,886-200,000- Other Improvements PW306480C-56200057,770- 3,610,9271,200,0002,500,0003,000,000 Buildings & Structures PW306480C-563000--29,830--- Other Improvements PW306480C-564002--9,030--- Network Equipment Total Capital Expenditures997,7056,106,2023,730,8351,425,0002,700,0003,000,000 Total Expenditures$ 997,705$ 6,106,202$ 3,835,163$ 1,425,000$ 2,700,000$ 3,000,000 325325 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington ENTERPRISE FUNDS Enterprise funds account for activities that are business-like whereby a majority of the funding comes from user fees and charges for services. The City has four enterprise funds three utility funds and the golf course fund. 1.Water Fund-The Water Fund serves approximately 60%of the property owners in the City,with 2,208accounts,with Water District 125, Highline Water District and a few other districtsserving the remainder. All structures providing shelter or facilities where people live or work are required to have water service. Water customers are charged for water services based on consumption plus a base fee. Meters are read and customers are billed monthly. 2.SewerThe Sewer Fund serves approximately 60%of the property owners in the City, with 1,876accounts,andValley View Sewer Districtserving the remainder. All new properties within residences in the Allentown andFoster Point areas remain on septic systems through a grandfather clause but will be required to use the sewer system upon sale or major renovation of the residences. Residential single family sewer customers are charged a flat monthly fee; commercial and multifamily customers are charged a base fee plus a usage fee based on water consumption. Water consumptionthat does notflow into the sewer system, such as water used for irrigation or in manufacturing (i.e.Production of beverages) can be separately metered to reduce the sewer charge.Customers are billed monthly for sewer services. 3.Surface Water TheSurface Water Fund serves all properties within City boundaries. Fees are assessed to each parcel based on property use (i.e.residential or commercial) and on the permeability of open spaces. The fees are used to build and maintain the storm drain system to control and alleviate flooding, andto comply with state and federally mandated clean water and environmental legislation.Surface Water charges are included with King County property tax bills. 4.Golf Course-The Foster Golf Links was purchased by the City from the Aliment family in 1978 aftera 1976 voter approved measure passed byTukwila citizens. The course is one of theoldest in the state having been established in 1925 adds to the serene and rural feel; its location two blocks from a main interstate, I-5, provides quick and easy access. The clubhouse restaurant, Bill hosting reunions, weddings and other business and social events for people who live, work and visitTukwila. 326326 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Enterprise Fund Financial Summaries Enterprise Funds - 2023 Surface Golf Total Water Sewer Water Total Utility Course Enterprise Operating Revenue Charges for Services Utility charges$ 7,647,000$10,802,300$ 7,717,500$ 26,166,800$ $ -26,166,800 Green Fees, Instruction--- 1,414,500-1,414,500 Sales of Merchandise--- 145,000-145,000 Total Charges for Services7,647,00010,802,3007,717,50026,166,8001,559,50027,726,300 Intergovernmental- 64,000-64,000-64,000 Miscellaneous Revenue Connection Fees20,00025,000 45,000--45,000 Rents and Concessions--- 420,000-420,000 Investment Earnings61,00055,00050,000166,0002,000168,000 Other Misc Revenue--- 13,000-13,000 Total Miscellaneous Revenue81,00080,00050,000211,000435,000646,000 Total Operating Revenue7,728,00010,882,3007,831,50026,441,8001,994,50028,436,300 Non-operating revenue Intergovernmental - grants- 3,536,000-3,536,000 3,536,000- Transfer in from General Fund--- 300,000-300,000 Total Non-operating Revenue- 3,536,000-3,536,000300,0003,836,000 Total Revenue7,728,00010,882,30011,367,50029,977,8002,294,50032,272,300 Operating Expenses- Salaries & Wages707,380947,1901,555,0453,209,615931,6424,141,257 Personnel Benefits274,851340,550700,3781,315,780372,0401,687,820 Supplies2,932,7435,557,26044,8008,534,803224,7508,759,553 Services650,4171,774,0504,362,6376,787,104235,1307,022,234 Intergov't Services & Taxes775,0001,052,230774,7502,601,980 2,601,980- Total Operating Expenses5,340,3909,671,2817,437,61022,449,2821,763,56224,212,844 Capital Expenses Capital Project Expenses1,930,0001,300,0002,587,0005,817,000330,0006,147,000 Principal122,891334,223278,863735,977 735,977- Interest4,92913,8134,49723,239-23,239 Total Capital Expenses2,057,8201,648,0362,870,3606,576,217330,0006,906,217 Transfers Out for Debt Service357,804199,949494,6121,052,366 1,052,366- Transfers Out to Fund 306680,000380,000940,0002,000,000 2,000,000- Transfers Out for 1% Arts15,00026,0007,00048,000-48,000 Indirect cost allocation740,347623,733659,8422,023,922219,3092,243,231 Total Expenses9,191,36212,549,00012,409,42434,149,7862,312,87136,462,657 Change in Fund Balance(1,463,362)(1,666,700)(1,041,924)(4,171,986)(18,371)(4,190,357) Beginning Fund Balance4,690,56211,742,0275,944,36922,376,9591,505,04323,882,001 Ending Fund Balance$ 3,227,200$10,075,327$ 4,902,446$ 18,204,973$1,486,672$ 19,691,645 Reserve Policy: 20% of previous 1,425,3732,027,7841,585,3195,038,476458,374 year operating revenue 327327 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Enterprise Funds - 2024 Total Surface Golf Enterprise Water Sewer Water Total Utility Course Operating Revenue Charges for Services Utility charges$ 8,219,000$11,329,915$ 8,103,375$27,652,290$ -$ 27,652,290 Green Fees, Instruction----1,414,5001,414,500 Sales of Merchandise----145,000145,000 Total Charges for Services8,219,00011,329,9158,103,37527,652,2901,559,50029,211,790 Intergovernmental--64,00064,000-64,000 Miscellaneous Revenue Connection Fees20,00025,000-45,000-45,000 Rents and Concessions----420,000420,000 Investment Earnings61,00055,00050,000166,0002,000168,000 Other Misc Revenue----13,00013,000 Total Miscellaneous Revenue81,00080,00050,000211,000435,000646,000 Total Operating Revenue8,300,00011,409,9158,217,37527,927,2901,994,50029,921,790 Non-operating revenue Public Works Trust Fund Loan750,000--750,000-750,000 Intergovernmental - grants687,000-2,864,0003,551,000-3,551,000 Transfer in from General Fund----300,000300,000 Total Non-operating Revenue1,437,000-2,864,0004,301,000300,0004,601,000 Total Revenue9,737,00011,409,91511,081,37532,228,2902,294,50034,522,790 Operating Expenses Salaries & Wages767,3861,022,4981,653,6863,443,5701,004,8604,448,430 Personnel Benefits287,773356,420720,9381,365,131388,0411,753,172 Supplies2,937,7935,861,30044,8008,843,893235,9639,079,856 Services698,5601,945,1432,812,4245,456,128246,8875,703,014 Intergov't Services & Taxes833,0001,138,000813,3002,784,300-2,784,300 Total Operating Expenses5,524,51210,323,3626,045,14721,893,0211,875,75023,768,772 Capital Expenses Capital Project Expenses2,725,0001,850,0003,800,0008,375,000335,0008,710,000 Principal124,140337,201279,439740,780-740,780 Interest3,53710,2882,74316,568-16,568 Total Capital Expenses2,852,6772,197,4894,082,1839,132,349335,0009,467,349 Transfers Out for Debt Service358,046200,084494,9451,053,076-1,053,076 Transfers Out to Fund 306340,000190,000470,0001,000,000-1,000,000 Transfers Out for 1% Arts-5,0007,00012,000-12,000 Indirect cost allocation777,364654,920692,8342,125,118230,2742,355,392 Total Expenses9,852,59913,570,85511,792,11035,215,5632,441,02437,656,588 Change in Fund Balance(115,599)(2,160,940)(710,735)(2,987,273)(146,524)(3,133,798) Beginning Fund Balance3,227,20010,075,3274,902,44618,204,9731,486,67219,691,645 Ending Fund Balance$ 3,111,601$ 7,914,388$ 4,191,711$ 15,217,700$1,340,148$ 16,557,847 Reserve Policy: 20% of previous 1,545,6002,176,4601,566,3005,288,360398,900 year operating revenue 328328 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington This page intentionallyleft blank 329329 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Public Works Water 330330 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT: Public Works FUND:FUND NUMBER: Water 401 RESPONSIBLE MANAGER: POSITION: Hari PonnekantiPublic 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, onan annual basis, approximately 682million gallons of water through 44miles of water mains through approximately 2,300meters. 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. 2021-2022Accomplishments 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 2023-2024Outcome Goals Improve water use efficiency. Improve water system reliability. Increase water system capacity. 2023-2024Indicators of Success Continue development of the GIS as-builts of City water infrastructure. Continue feasibility and explore property location fora newwater reservoir and pump station, which will be necessary for future growth in the City. Complete constructionof S 152 nd Street waterline extension andreplacement project. 331331 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Statistics ActualActualProjectedEstimated 20202021202220232024 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- 20 16 10 15 15 up request 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 miles49.0049.0049.0049.0049.00 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 332332 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Fund Detail Program Descriptions The following programs are budgeted in the Water Fund: PROGRAM NAMEPROGRAM DESCRIPTION Projects & Capital Impr Planning and executing community infrastructure investment Mgmnt General functions for standard operations of the department, including purchasing, Administrationtimecards, budget development and oversight, culture,and internal communications, recruiting and hiring, employee supervision and performance evaluations. Includes staff time and consultant services to maintain the geographic information GISsystem (GIS) data necessary for customer inquiries, daily operations,and infrastructure maintenance. Meter Reading and Staff time for meter reading (majority are radio reads) and maintenance and Maintenancereplacement of water meters Reservoir/ Water Supply Stations/ Pressure Reducing Stations Reservoir/Water Supply Stns purchased Professional Development of operational and strategic knowledge and skills to support staff Development & development and better outcomes for the community and organization. Training Trainings required by Federal, State, Local laws and/or City of Tukwila Mandatory Training organizational policy. Provides support to the water, sewer, and surface water management departments. Utility Billing Provides all aspects of billing services, leak adjustments, financial reporting, etc. Water Mains/Service Lineswater crew Staff time and supplies for water quality maintenance and replacement. Includes a Water Quality/Backflow full-time water employee to maintain backflow prevention records to meet City codes Prev Staff time and supplies for fire hydrant maintenance and replacement. Includes Fire Hydrants flushing the fire hydrants as well as billable workorders after accidents Not Assigned to any This program code is to be used with budget items that are not part of a program program 333333 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Staffing and Expenditure by Program 334334 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Performance Measures 2023- 20212022COUNCIL PROGRAMPERFORMANCE MEASURE2024 ActualActualGOAL Target Perform scheduled valve and hydrant inspectionsStrategic Fire Hydrants**100% annually.Goal 1 Water Percent of water supply's residual chlorineStrategic Quality/Backflow **100% sampling 2x/wkGoal 1 Prev Revenue and Expense Summary WATER UTILITY FUND ActualBudgetPercent Change Projected 2020202120222022202320242022-20232023-2024 Operating Revenue Water Sales$ 6,165,501$ 6,771,116$ 7,004,726$ 6,866,000$ 7,647,000$ 8,219,00011.4%7.5% Grant Revenues2,324----687,0000.0%0.0% Security Revenue33021035,000---0.0%0.0% Other Income79,30779,12074,71021,00021,00021,0000.0%0.0% Investment Earnings88,64022,14412,42960,00060,00060,0000.0%0.0% Transfers In5,947-----0.0%0.0% Bond Proceeds-----750,0000.0%0.0% Total Operating Revenue6,342,0506,872,5907,126,8656,947,0007,728,0009,737,00011.2%26.0% Operating Expenses Salaries & Wages574,747549,418557,392729,163707,380767,386-3.0%8.5% Benefits297,947307,429244,669348,484274,851287,773-21.1%4.7% Supplies36,58453,09613,01729,20029,00029,000-0.7%0.0% Repair & Maintenance Supplies69,87053,13297,663115,500115,500115,5000.0%0.0% Small Tools8,3493,9855,4572,50014,00014,000460.0%0.0% Technology Supplies9414-12,5001,0001,000-92.0%0.0% Utility Fund Supplies2,760,4152,688,0482,806,4023,552,0002,773,2432,778,293-21.9%0.2% Professional Services142,913223,514398,638673,376115,491156,489-82.8%35.5% Communications7,5497,98211,6558,0008,0008,0000.0%0.0% Professional Development9,57215,31312,3077,50012,00012,00060.0%0.0% Advertising5311,33258---0.0%0.0% Rentals94,54158,31842,40441,3771,6001,600-96.1%0.0% Technology Services15,90715,83621,448-15,00015,0000.0%0.0% Utilities22,25626,49928,72033,20046,60046,60040.4%0.0% Repairs & Maintenance Services104,089216,098819,495101,19494,97697,121-6.1%2.3% Other Expenses965,5751,067,436955,2871,048,4501,131,7501,194,7507.9%5.6% Total Operating Expenses5,111,7855,287,4426,014,6096,702,4445,340,3905,524,512-20.3%3.4% Capital Expenses Capital-Land---10,000-750,000-100.0%0.0% Other Capital Improvements--1,735-50,0001,400,0000.0%2700.0% Machinery & Equipment21,3855,3854,797---0.0%0.0% Construction Projects- 2,093,468-1,800,0001,880,000575,0004.4%-69.4% Principal135,799121,492122,883122,883122,891124,1400.0%1.0% Interest Expense9,7998,5676,3216,3214,9293,537-22.0%-28.2% Total Capital Expenses166,984135,4442,229,2041,939,2042,057,8202,852,6776.1%38.6% Transfers Out197,423402,541475,031373,0311,052,804698,046182.2%-33.7% Indirect Cost Allocation684,977698,111705,092705,092740,347777,3645.0%5.0% Total Expenses6,161,1686,523,5389,423,9379,719,7719,191,3629,852,599-5.4%7.2% Beginning Fund Balance6,457,7016,638,5826,987,6346,987,6344,690,5623,227,200-32.9%-31.2% Change in Fund Balance180,881349,052(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% 335335 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Capital Projects The capital projects listed below are capital projects planned for the 2023-2024biennium. 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. Anticipated Capital Projects2023 Budget2024 BudgetCompletion S 152nd Street Waterline Extension & Replacement $1,880,000.00 2023 Update GIS Water System Inventory$67,000.002023 Large Water Meters Replacement$50,000.00$150,000.00 2030 Annual Water Repair$100,000.00 N/A S 149th St & S 150th St Watermain Replacement$575,000.00 2025 Smart Water Meters Upgrade $1,250,000.00 2025 Water Reservoir and Pump Station$750,000.00 2027 Total Capital Projects$1,997,000.00$2,825,000.00 Salary and Benefit Details Water 202220232023 Budget20242024 Budget FTE FTESalariesBenefits FTESalariesBenefits Position Description Maint & Ops Superintendent11123,600$ $ 51,9351130,188$ $ 53,428 Maint & Ops Foreman11101,48439,9881106,87241,236 Maint & Ops Specialist44302,50798,8874341,280106,938 Water Quality Specialist1194,94446,635199,97247,808 Developemnt/Project Manager0.50.535,13118,4770.537,30018,989 Info Systems Project Analyst0.10.113,2175,411 0.113,9225,560 GIS Coordinator0.220.2225,4979,504 0.2226,8519,790 Overtime11,0002,01311,0002,025 Uniforms2,0002,000 Department Total7.827.82707,380$ $ 274,8507.82767,385$ $ 287,774 336336 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Debt Service Requirements The following chart provides information on debt service requirements, by debt issue, for the biennium. 337337 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PW401800-333219Dept Of Treasury-Cares Act$ 2,324$ -$ -$ -$ -$ - PW401800-342400Protective Inspection Fees33021035,000--- PW401800-343401Water Regular monthly charges6,149,5896,754,9776,970,7266,844,0007,625,0008,197,000 PW401800-343402Meter Installations-Temporary3,1506,7193,0003,0003,0003,000 PW401800-343403Repair Services-Water7,362(1,106)4,0003,0003,0003,000 PW401800-343405Other Misc Charges-Water2,1007,31515,0004,0004,0004,000 PW401800-343406Water Shut-Off Notice Svc Chrg3,3003,21012,00012,00012,00012,000 PW401800-361110Investment Interest88,64022,14412,42960,00060,00060,000 PW401800-361400Interest on Receivables2701,6766,0001,0001,0001,000 PW401800-369100Sale Of Scrap And Junk-9,1743,000--- PW401800-369900Other Revenues4004051,000--- Total Operating Revenues6,257,4656,804,7247,062,1556,927,0007,708,0008,280,000 PW401801-333934IndFed-WaterSmart grant-----687,000 PW401801-379002CapContr-Contractor/Developers22,55717,44613,496--- PW401801-379004CapContr-Allentown/Ryan Hill56,08050,41951,21420,00020,00020,000 PW401801-391900Other LT Bond Proceeds-----750,000 Total Capital Project Revenues78,63867,86564,71020,00020,0001,457,000 PW401800-730400Transfer In from Util Fds5,947----- Non-Operating Revenues5,947----- Total Revenues$ 6,342,050$ 6,872,590$ 7,126,865$ 6,947,000$ 7,728,000$ 9,737,000 338338 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Expenses ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 537,886$ 480,089$ 490,090$ 621,864$ 622,535$ 678,312 PW401800-511000Salaries -1,9871,5364,000-- PW401800-512000Extra Labor 7,58915,5017,80010,00011,00011,000 PW401800-513000Overtime 26,36234,17818,06293,29973,84578,074 PW401801-511000Salaries -50---- PW401801-513000Overtime 2,90917,61338,911--- PW401801C-511000Salaries --992--- PW401801C-513000Overtime Total Salaries & Wages574,747549,418557,392729,163707,380767,386 PW401800-521000FICA41,91038,14936,86848,61348,46552,732 PW401800-523000PERS70,40157,84749,31762,65166,48373,059 PW401800-524000Industrial Insurance15,36014,44410,09919,00817,37018,239 PW401800-524050Paid Family & Med Leave Prem8187527868901,0181,108 PW401800-525000Medical, Dental, Life, Optical4,4075,0602,5185,4653,4953,670 PW401800-525097Self-Insured Medical & Dental153,929167,017126,493180,378102,628102,628 PW401800-528000Uniform Clothing---1,700-- PW401800-528001Boot Allowance1,0591,432325-2,0002,000 PW401801-521000FICA1,8782,4021,3827,1335,6495,973 PW401801-523000PERS3,1663,6221,8519,1867,7498,275 PW401801-524000Industrial Insurance6167703142771,3511,418 PW401801-524050Paid Family & Med Leave Prem637793133119125 PW401801-525000Medical, Dental, Life, Optical22245096578440462 PW401801-525097Self-Insured Medical & Dental3,1909,4831,50912,47218,08318,083 PW401801C-521000FICA2231,3493,126--- PW401801C-523000PERS3772,0114,192--- PW401801C-524000Industrial Insurance81414842--- PW401801C-525000Medical, Dental, Life, Optical1385192--- PW401801C-525097Self-Insured Medical & Dental2352,0654,666--- Total Personnel Benefits 297,947307,429244,669348,484274,851287,773 PW401800-531000Supplies-General---500-- PW401800-531001Office Supplies-59625-200200 PW401800-531002Printing Supplies70308140-100100 PW401800-531003Operating Supplies34,57449,50511,34326,00026,00026,000 PW401800-531012Billing Supplies1,8652,6871,5092,7002,7002,700 PW401800-532000Repairs & Maint Supplies36,71928,34013,31358,500-- PW401800-532001Repair Supplies--57,389-58,50058,500 PW401800-532002Maintenance Supplies30,18322,09925,39355,00055,00055,000 PW401800-532003Safety Supplies2,9422,6731,5682,0002,0002,000 PW401800-532007Cleaning & Janitorial Supplies2621---- PW401800-535000Small Tool & Minor Equipment3,2013,534659--- PW401800-535001Equipment--1,278-8,2508,250 PW401800-535002Power Tools3,308-767-3,2503,250 PW401800-535003Office Equipment-451310--- PW401800-535004Traffic Control Devices/Tools1,840-2,4442,5002,5002,500 PW401800-536000Technology Supplies794----- PW401800-536001Computer peripherals1474-12,5001,0001,000 PW401800-539001Purchased Water2,753,0502,680,1402,804,7263,542,0002,763,2432,768,293 PW401800-539002Reclaimed Water7,3657,9081,67610,00010,00010,000 PW401801-531003Operating Supplies74----- Total Supplies2,876,1592,798,2662,922,5393,711,7002,932,7432,937,793 339339 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Expenses ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 PW401800-541000Professional Services3,8734,941-8,000-- PW401800-541007Contracted Services3,227---8,0008,000 PW401800-541010Inspection Services & Permits45194---- PW401800-541026Employee screening/testing614436295500500500 PW401800-541030Insurance-Liability19,13118,65731,34319,87639,99147,989 PW401800-542001Telephone/Alarm/Cell Service7,5497,9829,2938,0008,0008,000 PW401800-542004Printing & Binding Services--2,362--- PW401800-543001Memberships1,0555811,165-1,0001,000 PW401800-543002Registrations1,7488,9501,200-3,0003,000 PW401800-543003Meals-Prof Dev related296-1061,5001,5001,500 PW401800-543005Mileage--59-500500 PW401800-543006Certifications & Licenses6,5855,7829,1276,0006,0006,000 PW401800-545003Building Rent/Lease1,5053,1222,5271,5001,6001,600 PW401800-545094Fleet rental/repl funding93,03655,19639,87739,877-- PW401800-546001Software Maintenance Contract15,90713,73621,448-15,00015,000 PW401800-547021Electric Utility17,85220,91220,80624,00036,00036,000 PW401800-547025Water/Sewer Utility3,2933,3453,2304,2004,2004,200 PW401800-547028Solid Waste Disposal1,1102,2414,6845,0006,4006,400 PW401800-548000Repair & Maint Services5,6271,110-19,000-- PW401800-548001Repair services-369--9,5009,500 PW401800-548002Maintenance Services-963--9,5009,500 PW401800-548004Radios/Telemetry Maint3,3983,5292,013-10,00010,000 PW401800-548095Fleet Oper and Maint costs95,06486,75682,19482,19465,97668,121 PW401800-549000Miscellaneous Expenses8191,853-6,000-- PW401800-549002Credit Card Fees62,91989,58577,05175,00075,00080,000 PW401800-549007Excise Taxes & Other Assessmnt283,758297,559195,582280,000280,000280,000 PW401800-549010Business Meals (non Prof Dev)9456251,205-1,0001,000 PW401800-549012Bank Fees-7---- PW401800-549013Utility One-Call Service557529449750750750 PW401800-549054Interfund Taxes & Oper Assmnts616,577677,279681,000686,700775,000833,000 PW401801-541000Professional Services116,02388,287---- PW401801-541007Contracted Services----67,000100,000 PW401801-543001Memberships173----- PW401801-543002Registrations(285)-650--- PW401801-544001Legal & Public Notices53145---- PW401801-546001Software Maintenance Contract-2,100---- PW401801-548000Repair & Maint Services-114,158---- PW401801-548001Repair services--735,288--- PW401801C-541000Professional Services(75,466)(81,053)-645,000-- PW401801C-541006Consulting Services72,953153,216---- PW401801C-541007Contracted Services2,51338,837367,000--- PW401801C-544001Legal & Public Notices-1,28758--- PW401801C-548001Repair services-9,213---- Total Services & Passthrough Pmts 1,362,9331,632,3282,290,0101,913,0971,425,4171,531,560 PW401801C-561000---10,000-750,000 Land PW401801C-563000--1,735-50,0001,400,000 Other Improvements PW401801C-56400021,3855,3854,797--- Machinery & Equipment PW401801C-565000-- 2,093,4681,800,0001,880,000575,000 Construction Projects Total Capital Expenditures21,3855,3852,100,0001,810,0001,930,0002,725,000 340340 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 341341 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Public Works Sewer 342342 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT: Public Works FUND:FUND NUMBER: Sewer 402 RESPONSIBLE MANAGER: POSITION: Hari PonnekantiPublic Works Director Description 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 39miles 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. 2021-2022Accomplishments 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 DistrictSanitary 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 SewerComprehensive PlanStrategic Goal 1Utility Comp Plan Goal 12.1 2023-2024Outcome Goals Improve sewer system efficiency. Improve sewer system reliability. Improve sewer system capacity. 2023-2024Indicators 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. 343343 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Statistics 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 NAMEPROGRAM DESCRIPTION Emergency Preparation Emergency training, continuity of operations plans, developingbackup systems. & Response Projects & Capital Impr Planning and executing community infrastructure investment Mgmnt Pump Station Covers all work at the surface water pump stations, which includes monitoring Monitor/Maintand maintenance General functions for standard operations of the department, including purchasing, Administrationtimecards, budget development and oversight, culture,and internal communications, recruiting and hiring, employee supervision and performance evaluations. Communications & Community Fosters more inclusive public participation and relationship building. Engagement Includes staff time and consultant services to maintain the geographic information GISsystem (GIS) data necessary for customer inquiries, daily operations,and infrastructure maintenance. Facilitate development of the biennial budget, review, and file budget with State Budget/CIP Auditor. Process budget amendments. Plan and develop 6-year CIP document Development addressing current and future city-wide capital needs. Trainings required by Federal, State, Local laws and/or City of Tukwila Mandatory Training organizational policy. 344344 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 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 Boards/Commissions/ trainingrequirements. Receive applications and compiles memo for Mayor, Committeesschedule 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 Maintain adequate insurance coverage for liabilities, property, and employee errors Risk Management & omissions. Review claims and file reports as needed Provides support to the water, sewer, and surface water management departments. Utility Billing Provides all aspects of billing services, leak adjustments, financial reporting, etc. Sewer Mains/Service Staff time and supplies for sewer main maintenance and replacement by the Linessewer crew Not Assigned to any This program code is to be used with budget items that are not part of a program program Staffing and Expenditure by Program % Change FTEFTE Program DescriptionTierLegally Required (Y/N)Type of Program2023 Budget2024 Budget AllocationAllocation 2023-2024 Emergency Prep & Response 1Y - Federal/StateGovernance0.0509,7380.05010,4186.99% Projects & Capital Impr Mgmnt 1N - Best PracticeCommunity1.8003,300,7481.8003,842,45916.41% Pump Station Monitor/Maint 1Y - Federal/StateCommunity1.700345,2211.700348,3970.92% 1 - Total 3.5503,655,7073.5504,201,27414.92% Administration2Y - Federal/StateGovernance1.9002,214,6961.9002,362,2966.66% Communications & Cmmnty Engmnt2N - Best PracticeCommunity0.0509,7380.05010,4186.98% GIS2Y - City CodeGovernance0.820104,8560.820112,1947.00% Budget/CIP Development2Y - Federal/StateGovernance0.10019,4760.10020,8366.98% 2 - Total 2.8702,348,7672.8702,505,7456.68% Mandatory Training3Y - Federal/StateGovernance-5,000-5,000 - Boards/Commissions/Committees3Y - City CodeGovernance0.20038,9530.20041,6726.98% Risk Management3Y - Federal/StateGovernance-28,937-34,72420.00% Utility Billing3Y - Federal/StateGovernance-91,000-95,0004.40% 3 - Total 0.200163,8900.200176,3977.63% Sewer Mains/Service Lines4N - Best PracticeCommunity1.7005,832,6511.7006,139,8675.27% 4 - Total 1.7005,832,6511.7006,139,8675.27% Not Assigned to any program5Not ApplicableGovernance-547,986-547,573-0.08% 5 - Total -547,986-547,573-0.08% Grand Total 8.32012,549,0008.32013,570,8558.14% 345345 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Performance Measures 2023- 20212022COUNCIL PROGRAMPERFORMANCE MEASURE2024 ActualActualGOAL Target Sewer Strategic Mains/Service Clean sewer lines within 6 months of report**100% Goal 1 Lines Sewer Complete sewer line video inspections every Strategic Mains/Service **100% three yearsGoal 1 Lines 346346 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Revenue and Expense Summary 347347 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Capital Projects The capital projects listed below are capital projects planned for the 2023-2024biennium. 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. Salary and Benefit Details Sewer 202220232023 Budget20242024 Budget FTE FTESalariesBenefits FTESalariesBenefits Position Description Maintenance Operations Manager1$ $ 46,5881159,492$ $ 48,869 1148,176 Utilities Engineer/Asst City Engineer11142,78937,6641162,57641,498 Project Manager1.51.5197,24374,9361.5208,38777,421 Maint & Ops Superintendent18,0340.565,24418,863 0.50.561,500 Maint & Ops Foreman150,5711107,17251,874 1101,484 Sr Maint & Ops Specialist1180,44828,213190,51630,298 Maint & Ops Specialist1.51.5132,22253,6721.5139,72855,413 Info Systems Project Analyst0.10.113,2175,411 0.113,9225,560 GIS Coordinator0.220.2225,4979,504 0.2226,8519,790 GIS Field Tech00.537,61413,6140.541,61014,462 Overtime7,0001,3237,0001,332 Uniforms1,0201,040 Department Total7.828.32947,190$ $ 340,5508.321,022,498$$ 356,420 348348 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Sewer Fund Debt Service Requirements The following chart provides information on debt service requirements, by debt issue, for the biennium. 349349 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PW402800-333219Dept Of Treasury-Cares Act$ 181$ -$ -$ -$ -$ - PW402800-343501Sewer-Regular Monthly Charges8,134,7299,110,4329,490,0009,955,00010,552,30011,079,915 PW402800-343505Sewer Other Misc Charges318,439312,093451,513250,000250,000250,000 PW402800-344100Road/Street Maint/Repair Chrgs51,672----- PW402800-361110Investment Interest106,37114,44443,97950,00050,00050,000 PW402800-361112Investment Interest Accrued(13,126)1,875---- PW402800-361320Unrlzd Gain(Loss)-Investments(918)(21,394)34,230--- PW402800-361400Interest on Receivables4,8755,1657,5015,0005,0005,000 Total Operating Revenues8,602,2239,422,61510,027,22310,260,00010,857,30011,384,915 PW402801-379004CapContr-Allentown/Ryan Hill142,800163,200111,69625,00025,00025,000 Total Capital Project Revenues142,800163,200111,69625,00025,00025,000 Total Revenues$ 8,745,023$ 9,585,815$ 10,138,920$ 10,285,000$ 10,882,300$ 11,409,915 Expenses ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 375,024$ 341,749$ 374,854$ 362,268$ 413,268$ 444,270 PW402800-511000Salaries -1,9241,632--- PW402800-512000Extra Labor 3,8895,2561,1657,0007,0007,000 PW402800-513000Overtime 57,520334,033396,708352,134526,922571,228 PW402801-511000Salaries -50---- PW402801-513000Overtime 8,88832,032102,041--- PW402801C-511000Salaries --1,501--- PW402801C-513000Overtime Total Salaries & Wages445,322715,043877,901721,402947,1901,022,498 PW402800-521000FICA26,53526,52829,10328,23132,15134,522 PW402800-523000PERS44,73840,02638,66136,33744,10347,829 PW402800-524000Industrial Insurance9,3869,5707,72910,66911,20811,768 PW402800-524050Paid Family & Med Leave Prem498507577514675725 PW402800-525000Medical, Dental, Life, Optical3,0633,6962,1983,9912,1552,263 PW402800-525097Self-Insured Medical & Dental90,20189,195114,17996,33075,13575,135 PW402800-528000Uniform Clothing95--625-- PW402800-528001Boot Allowance555884--1,0201,040 PW402801-521000FICA4,39620,34629,66726,92140,31043,699 PW402801-523000PERS7,41930,30340,23134,64055,29560,544 PW402801-524000Industrial Insurance1,5105,3124,6662,1154,5204,746 PW402801-524050Paid Family & Med Leave Prem64436708500847918 PW402801-525000Medical, Dental, Life, Optical4342,5271,7002,8811,9632,061 PW402801-525097Self-Insured Medical & Dental7,14463,90869,03371,17071,170 73,574 PW402801C-521000FICA6802,4518,036--- PW402801C-523000PERS1,1473,75010,767--- PW402801C-524000Industrial Insurance2438942,509--- PW402801C-525000Medical, Dental, Life, Optical51141528--- PW402801C-525097Self-Insured Medical & Dental6664,21629,165--- Total Personnel Benefits 198,824304,691389,457317,328340,550356,420 350350 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Expenses (cont.) ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 PW402800-531001Office Supplies-65149-100100 PW402800-531002Printing Supplies81310162-100100 PW402800-531003Operating Supplies17,2971,2048,01111,6003,0003,000 PW402800-531012Billing Supplies1,8652,687-3,0003,0003,000 PW402800-532000Repairs & Maint Supplies4,4532,097-5,000-- PW402800-532001Repair Supplies-1981,497-9,6009,600 PW402800-532002Maintenance Supplies175,9221,332--- PW402800-532003Safety Supplies2,8781,5183993,0003,0003,000 PW402800-532005Chemicals/Fertilizers68----- PW402800-532007Cleaning & Janitorial Supplies--602--- PW402800-532008Pump Station Repair Supplies--6,732-5,0005,000 PW402800-535000Small Tool & Minor Equipment171958-2,500-- PW402800-535001Equipment----2,5002,500 PW402800-535002Power Tools392----- PW402800-535003Office Equipment--310--- PW402800-535004Traffic Control Devices/Tools1,354-1,7532,5002,5002,500 PW402800-536001Computer peripherals343---2,5002,500 PW402800-537002Supplies added to vehicles--256--- PW402800-539003Metro Sewage Treatment4,658,1174,173,2124,690,0005,225,0005,525,9605,830,000 PW402801-531003Operating Supplies371----- PW402801-532003Safety Supplies--443--- Total Supplies4,687,4084,188,1714,711,6475,252,6005,557,2605,861,300 PW402800-541000Professional Services-44-2,000-- PW402800-541007Contracted Services----7,0007,000 PW402800-541010Inspection Services & Permits405495---- PW402800-541026Employee screening/testing759161347400500500 PW402800-541030Insurance-Liability11,3759,32922,6079,93928,93734,724 PW402800-542001Telephone/Alarm/Cell Service7,9757,6077,8296,3006,9006,900 PW402800-542002Postage/Shipping Costs92-29-100100 PW402800-542004Printing & Binding Services--2,362--- PW402800-543001Memberships248318---- PW402800-543002Registrations1,2881201,192-4,0004,000 PW402800-543003Meals-Prof Dev related--106-500500 PW402800-543005Mileage--64-500500 PW402800-543006Certifications & Licenses1,499850---- PW402800-545000Operating Rentals & Leases16147132,000-- PW402800-545094Fleet rental/repl funding74,23044,03931,81731,81722,916- PW402800-545999Operating Rentals & Leases----2,0002,000 PW402800-546001Software Maintenance Contract13,09812,47222,4482,00015,00015,000 PW402800-547021Electric Utility15,76417,72219,28221,00022,05022,050 PW402800-547025Water/Sewer Utility18,35821,50018,93923,50025,38025,380 PW402800-547028Solid Waste Disposal-52-3,0003,0003,000 PW402800-548000Repair & Maint Services10,428--35,000-- PW402800-548001Repair services9653,0381,896-30,00030,000 PW402800-548002Maintenance Services-3,787---- PW402800-548004Radios/Telemetry Maint5,906-1,91710,00010,00010,000 PW402800-548095Fleet Oper and Maint costs28,51847,86446,80246,80237,56738,789 PW402800-549000Miscellaneous Expenses---5,000-- PW402800-549002Credit Card Fees71,690102,05387,78188,00088,00092,000 PW402800-549007Excise Taxes & Other Assessmnt121,171136,174104,490200,000200,000200,000 PW402800-549010Business Meals (non Prof Dev)3672-2,0002,0002,000 PW402800-549013Utility One-Call Service557529449700700700 PW402800-549054Interfund Taxes & Oper Assmnts844,181942,769999,0001,021,0001,052,2301,138,000 351351 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 352352 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington This page intentionallyleft blank 353353 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEPARTMENT: Parks & Recreation FUND:FUND NUMBER: Golf Course 411 RESPONSIBLE MANAGER: POSITION: Pete MayerParks & Recreation Director Description 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. 2021-2022Accomplishments 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. 2023-2024Outcome 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 PerformanceIndicators 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. 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. 354354 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 2023-2024Indicators 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 NAMEPROGRAM DESCRIPTION Projects & Capital Impr Planning and executing community infrastructure investment Mgmnt General functions for standard operations of the department, including purchasing, Administrationtimecards, budget development and oversight, culture,and internal communications, recruiting and hiring, employee supervision and performance evaluations. Communications & Community Fosters more inclusive public participation and relationship building. Engagement Professional Development of operational and strategic knowledge and skills to support staff Development & development and better outcomesfor the community and organization. Training 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 Boards/Commissions/ trainingrequirements. Receive applications and compiles memo for Mayor, Committeesschedule 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 Execute maintenance tasks on PGA -rated Foster Golf Links, including maintenance Course Maintenanceof cart paths, course accessories, irrigation, landscape, sand bunkers, set course, turf, and equipment necessary to care for the course General functions for standard operations of the golf course operationsdepartment Golf Maint Operations at Foster Golf Links, including purchasing, timecards, budget development and Adminoversight, culture,and internal communications, recruiting and hiring, employee supervision and performance evaluations. Customer service, lessons and tournaments, management of play, and retail Pro Shop Operations operations at Foster Golf Links Maintain adequate insurance coverage for liabilities, property, and employee errors Risk Management & omissions. Review claims and file reports as needed Clubhouse Facility maintenanceat Foster Golf Links Clubhouse Maintenance Maintenance of all carts, vehicles, and equipment necessary for golf course Fleet Management operations 355355 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity 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. theCity 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. % Change FTEFTE Program DescriptionTierLegally Required (Y/N)Type of Program2023 Budget2024 Budget AllocationAllocation 2023-2024 Projects & Capital Impr Mgmnt 1N - Best PracticeCommunity0.27040,2620.27042,3815.26% 1 - Total 0.27040,2620.27042,3815.26% Administration2Y - Federal/StateGovernance0.575296,7300.525306,9333.44% Communications & Cmmnty Engmnt2N - Best PracticeCommunity0.10013,1220.10015,03714.59% 2 - Total 0.675309,8520.625321,9703.91% Professional Dev & Training3Y - Ordinance/ResolutionGovernance0.10315,6050.10316,4655.51% Boards/Commissions/Committees3Y - Federal/StateGovernance0.0202,8230.0202,9524.55% Course Maintenance3N - Best PracticeCommunity4.808986,6454.808991,9220.53% Golf Maint Operations Admin3N - Best PracticeCommunity0.11254,8750.10055,5941.31% Pro Shop Operations3N - No MandateCommunity3.612593,8503.674646,246 Risk Management3Y - Federal/StateGovernance-29,000-30,4505.00% 3 - Total 8.6551,682,7998.7051,743,6293.61% Clubhouse Maintenance4N - Best PracticeCommunity-20,000-20,000 - Fleet Management4N - Best PracticeGovernance0.900259,9580.900313,04520.42% 4 - Total 0.900279,9580.900333,04518.96% Grand Total 10.5002,312,87110.5002,441,0245.54% 356356 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 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 nineyears and reduces excessive maintenance cost. The budget includes EZGO cart purchases as follows: YearEquipmentPrice 20237 EZGO Carts$35,000 20247EZGO Carts$35,000 Total$70,000 As part of the purchase in 2023, sevenof the oldest carts will be traded-in, sevencarts will also be traded- in for the 2024 purchase as well. 357357 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity 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: YearEquipmentPrice 2023Utility Cart$12,000 2023Mower$53,000 2024Top Dresser$60,000 2024Spray 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 lowercustomer 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: YearProjectPrice 2023Hole 1 Improvements$160,000 2024Hole 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: YearProjectPrice 2023HVAC Unit Replacement$20,000 2024HVAC Unit Replacement$20,000 Total$40,000 358358 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Budget by Revenue &Expense Summary 359359 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Salary and Benefit Details 360360 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington General Ledger Code Details 361361 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Expenses ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 412,747$ 393,795$ 447,203$ 437,568$ 534,144$ 574,809 PR411680-511000Salaries 25,05510,88022,00055,00060,00060,000 PR411680-512000Extra Labor 445285145505-- PR411680-513000Overtime 135,006341,295280,558265,947300,798333,351 PR411681-511000Salaries 27,32531,54130,00030,00035,00035,000 PR411681-512000Extra Labor 3,3969,2551,5005051,7001,700 PR411681-513000Overtime Total Salaries & Wages603,974787,050781,406789,525931,6421,004,860 PR411680-521000FICA32,23430,24135,16737,68745,45248,563 PR411680-523000PERS53,52344,73045,69447,84662,34967,282 PR411680-524000Industrial Insurance13,42915,74411,51718,65919,17420,133 PR411680-524050Paid Family & Med Leave Prem5726187506909551,020 PR411680-525000Medical, Dental, Life, Optical3,3953,5673,8793,8523,2583,421 PR411680-525095Kaiser Medical & Dental----2,4082,408 PR411680-525097Self-Insured Medical & Dental107,708106,520130,724115,041114,190114,190 PR411680-526000Unemployment Compensation3,1622572,4815,100-- PR411680-528000Uniform Clothing---1,100-- PR411680-528001Boot Allowance7121,1621,000-1,0001,000 PR411681-521000FICA18,63330,24423,69222,65925,81928,309 PR411681-523000PERS30,95539,14530,30728,59935,41739,221 PR411681-524000Industrial Insurance6,5898,3676,3416,0676,6827,016 PR411681-524050Paid Family & Med Leave Prem384567514414542595 PR411681-525000Medical, Dental, Life, Optical2,0702,3207,9552,5061,7691,857 PR411681-525095Kaiser Medical & Dental----7,0757,075 PR411681-525097Self-Insured Medical & Dental53,06856,93754,18261,49244,95144,951 PR411681-526000Unemployment Compensation---500-- PR411681-528001Boot Allowance----1,0001,000 Total Personnel Benefits 326,433340,420354,203352,212372,040388,041 PR411680-531000Supplies-General--6015,000-- PR411680-531001Office Supplies271-200--- PR411680-531002Printing Supplies85116250-250263 PR411680-531003Operating Supplies1,79117,6842,000-2,0002,100 PR411680-532001Repair Supplies845-4,500--- PR411680-532002Maintenance Supplies7,90714,01618,000-13,00013,650 PR411680-532003Safety Supplies881838400-1,0001,050 PR411680-532004Irrigation Supplies(12,942)9,4355,2503,500-- PR411680-532005Chemicals/Fertilizers56,20361,16850,00050,00050,00052,500 PR411680-532006Trees/Landscape Supplies22,69815,420-2,000-- PR411680-532007Cleaning & Janitorial Supplies-54---- PR411680-535000Small Tool & Minor Equipment(39,697)337-2,500-- PR411680-535001Equipment44,801----- PR411680-535002Power Tools831---1,5001,575 PR411680-535005Tool Allowance-450500--- PR411680-537000Fleet Supplies4,0305,56522313,000-- PR411680-537001Fuel9,97215,39720,00012,000-- PR411680-5370028,7829,9156,000--- Supplies added to vehicles PR411681-531000Supplies-General--4416,000-- PR411681-531001Office Supplies3191,415300--- PR411681-531002Printing Supplies3660---- PR411681-531003Operating Supplies12,2366,4078005002,0002,100 PR411681-531005Meeting Food--72--- PR411681-531006Program Food109----- 362362 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Expenses ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 PR411681-531007Marketing Supplies--1,000--- PR411681-532001Repair Supplies77-320500500525 PR411681-532002Maintenance Supplies6,2049811,585-500525 PR411681-532003Safety Supplies29222---- PR411681-532005Chemicals/Fertilizers108----- PR411681-532007Cleaning & Janitorial Supplies318271---- PR411681-534001Pro Shop Supplies (Resale)81,242108,899105,00050,00080,00084,000 PR411681-534002Pro Shop Concessions6,8207,29210,0008,0009,0009,450 PR411681-534003Pro Shop Custom Orders17,42910,5137,00015,0007,5007,875 PR411681-535001Equipment-74,8301,00040,0002,5002,625 PR411681-535002Power Tools-2,699---- PR411681-535003Office Equipment-489---- PR411681-536001Computer peripherals-1,010---- PR411681-537001Fuel6,1429,22910,0007,00011,00011,550 PR411682-532002Maintenance Supplies----5,0005,250 PR411682-535005Tool Allowance----250250 PR411683-532001Repair Supplies----8,0008,400 PR411683-535005Tool Allowance----250250 PR411683-537001Fuel----25,00026,250 PR411684-532001Repair Supplies----4,0004,200 PR411684-532004Irrigation Supplies----1,5001,575 Total Supplies237,792374,514244,901225,000224,750235,963 PR411680-541000Professional Services-6,944-2,000-- PR411680-541006Consulting Services-13,881---- PR411680-541007Contracted Services7,89512,8452,000--- PR411680-541010Inspection Services & Permits29----- PR411680-541016Recruitment133----- PR411680-541017Security/Safety Svcs--217-250263 PR411680-541026Employee screening/testing120-300-325341 PR411680-541030Insurance-Liability24,39220,42822,60719,87629,00030,450 PR411680-542001Telephone/Alarm/Cell Service3,4383,1364,0001,6002,5002,625 PR411680-542002Postage/Shipping Costs-77---- PR411680-543001Memberships9821,0841,687-1,7501,838 PR411680-543002Registrations-10---- PR411680-543006Certifications & Licenses-149---- PR411680-543999Other Prof Dev/Travel Expenses---300-- PR411680-545000Operating Rentals & Leases174482,500-- PR411680-545004Equipment Rental4622,786--250263 PR411680-546001Software Maintenance Contract3,966----- PR411680-547009Utility-Foster Golf Maint Bldg2,8194,819-4,000-- PR411680-547021Electric Utility11,4527,8318,50010,000-- PR411680-547022Natural Gas Utility453539700700700735 PR411680-547025Water/Sewer Utility5,1689,89630,0003,00017,50018,375 PR411680-547026Surface Water utility38,53539,30650,000-- 35,000 PR411680-547028Solid Waste Disposal-1,541---- PR411680-548000Repair & Maint Services---5,000-- PR411680-548001Repair services5,01228,72916,000--- PR411680-548002Maintenance Services-34,152-61,800-- PR411680-548003Irrigation Maint Service32,812-6,000--- PR411680-548005Tree/Landscape Maintenance--1,800-2,0002,100 PR411680-548006Uniform Cleaning/Repair3,7483,4792,200-2,5002,625 363363 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Expenses ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 PR411680-549000Miscellaneous Expenses---2,000-- PR411680-549007Excise Taxes & Other Assessmnt-5---- PR411681-541000Professional Services--6382,000-- PR411681-541007Contracted Services----3,0003,150 PR411681-541008Revenue Backed Services--600--- PR411681-542000Communications1,190-579--- PR411681-542001Telephone/Alarm/Cell Service3,7712,2302,5004,0002,4002,520 PR411681-542002Postage/Shipping Costs-77---- PR411681-542003City Wide Internet18----- PR411681-543001Memberships237276214-185194 PR411681-543002Registrations697----- PR411681-543008Ground Transp/Parking82--200-- PR411681-544000Advertising--30--- PR411681-544002Marketing11,64111,1862525,0005,0005,250 PR411681-545000Operating Rentals & Leases4410522,00035,000-- PR411681-545003Building Rent/Lease29,17526,5235,305-32,50034,125 PR411681-545004Equipment Rental1,3394,1168,000-6,2506,563 PR411681-546001Software Maintenance Contract3,966----- PR411681-546004Online Services-Subscriptions--1,913--- PR411681-547000General Utilities(27,567)(16,031)-(28,000)-- PR411681-547021Electric Utility26,79128,3822,00044,0008,0008,400 PR411681-547022Natural Gas Utility2,0332,9364,5003,0004,0004,200 PR411681-548001Repair services15,63228,55216,29215,00015,00015,750 PR411681-548002Maintenance Services2,3318,8181,500--- PR411681-548007Cleaning/Janitorial Services1081,684---- PR411681-549000Miscellaneous Expenses(25)--8,500-- PR411681-549001Armor Car Service3,302(1,166)---- PR411681-549002Credit Card Fees54,59664,12925,00025,00025,00026,250 PR411681-549006Entrance Fees/Admissions50----- PR411681-549007Excise Taxes & Other Assessmnt8,48510,7093,0003,0003,0003,150 PR411681-549009Media Subscriptions-2,281--2,5202,646 PR411681-549010Business Meals (non Prof Dev)300----- PR411684-546001Software Maintenance Contract----4,0004,200 PR411684-547025Water/Sewer Utility----7,5007,875 PR411684-547026Surface Water utility----45,00047,250 PR411684-548001Repair services----10,00010,500 PR411684-548002Maintenance Services----5,0005,250 Total Services & Passthrough Pmts 279,628366,489240,342264,476235,130246,887 PR411680-564000--758--- Machinery & Equipment PR411680C-563000----180,000140,000 Other Improvements PR411680C-563005---50,00050,00050,000 Tees & Greens PR411680C-564000109,484234,871--100,000145,000 Machinery & Equipment Total Capital Expenditures109,484234,87175850,000330,000335,000 500500500500-- PR411680-750195Transfer Out for 1% Arts Total Transfers Out500500500500-- PR411680-750190196,512206,798208,866208,866219,309230,274 Transfer Out ICA Total Expenditures$ 1,754,324$ 2,310,642$ 1,830,977$ 1,890,579$ 2,312,871$ 2,441,024 364364 2023 - 2024 Biennial BudgetCity of Tukwila, Washington This page intentionallyleft blank 365365 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Public Works Surface Water 366366 2023 - 2024 Biennial BudgetCity of Tukwila, Washington DEPARTMENT: Public Works FUND:FUND NUMBER: Surface Water 412 RESPONSIBLE MANAGER: POSITION: Hari PonnekantiPublic 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 leveesare also included in this program. The costs of operating and maintaining the system are included with the capital projects necessary for system improvements. 2021-2022Accomplishments Completed Small Drainage Project identified on theapprovedlist for 2020, 2021and2022.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 constructedRiverton 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 2023-2024Outcome Goals Improve surface water system efficiency. Improve surface water system reliability. Improve surface water system capacity. 2023-2024Indicators of Success Complete small drainage projects identified on the approved list for 2023and 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. 367367 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Statistics 368368 2023 - 2024 Biennial BudgetCity of Tukwila, Washington FundDetail Program Descriptions The following programs are budgeted in the Surface Water fund PROGRAM NAMEPROGRAM DESCRIPTION Projects & Capital Impr Planning and executing community infrastructure investment Mgmnt Management of the City's 205 Levee and cooperation with FEMA and King County Levees Flood Control District. Pump Station Covers all work at the surface water pump stations, which includes monitoring Monitor/Maintand maintenance General functions for standard operations of the department, including purchasing, Administrationtimecards, budget development and oversight, culture,and internal communications, recruiting and hiring, employee supervision and performance evaluations. Includes staff time and consultant services to maintain the geographic information GISsystem (GIS) data necessary for customer inquiries, daily operations,and infrastructure maintenance. Growth and development of system, microfilming and digitization, importing new Digital Records Centerrecord series, GET-IT, policies, training, new initiatives, maintenance costs professional development.? Staff time for maintenance and supplies for manholes/catch basins. Includes Manholes/Catch basins using the Vactor truck and costs for proper disposal of drainage waste Includes staff time and supplies to adhere to the requirements under Surface National Pollutant Discharge Elimination System (NPDES) Permit. Includes NPDESannual reporting, public education and outreach, staff training, and inspections of public and private systems. Includes staff response to illicit discharge events in right-of-way. Outfalls, Flap Gates, and Trash racks-Staff time and supplies for maintenance of Outfall/Flap surface water outfalls, flap gates, and trash racks by the surface water crew. Gates/Trash racks Includes all staff time for monitoring the Green/Duwamish River in high water events Surface Water MainsStaff time for maintenance and supplies for City surface water mains Staff time and supplies for surface watermain maintenance and replacement by the Utilities/Surface Water crew. Professional Development of operational and strategic knowledge and skills to support staff Development & development and better outcomes for the community and organization. Training Trainings required by Federal, State, Local laws and/or City of Tukwila Mandatory Training organizational policy. Not Assigned to any This program code is to be used with budget items that are not part of a program program 369369 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Staffing and Expenditure by Program 370370 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Performance Measures 2023- 20212022COUNCIL PROGRAMPERFORMANCE MEASURE2024 ActualActualGOAL Target Percent of current stormwater catch basinStrategic NPDES**100% structures every two years.Goal 1 Strategic LeveesInspect outfalls on the levee inspected annually**100% Goal 1 Revenue and Expense Summary SURFACE WATER MANAGEMENT FUND ActualBudgetPercent Change Projected 2020202120222022202320242022-20232023-2024 Operating Revenue Surface Water Sales$ 6,925,263$ 7,021,365$ 7,389,873$ 7,350,000$ 7,717,500$ 8,103,3755.0%5.0% Grant Revenues201,303340,755496,775381,0002,176,0001,328,000471.1%-39.0% Other Income889,6641,201,84231,4302,748,0001,444,0001,620,000-47.5%12.2% Investment Earnings26,5785,7838,51630,00030,00030,0000.0%0.0% Total Operating Revenue8,042,8088,569,7447,926,59310,509,00011,367,50011,081,3758.2%-2.5% Operating Expenses Salaries & Wages1,081,4031,132,6761,218,4991,241,7591,555,0451,653,68625.2%6.3% Benefits511,411547,180555,193569,167700,378720,93823.1%2.9% Supplies19,6786,32320,56086,00020,30020,300-76.4%0.0% Repair & Maintenance Supplies1,72319,8321,2881,50017,50017,5001066.7%0.0% Small Tools1,6203,6378,2256,5006,5006,5000.0%0.0% Technology Supplies581,570792-5005000.0%0.0% Fleet Supplies--256---0.0%0.0% Professional Services1,066,688786,5432,680,0144,103,1372,552,92453.1%-37.8% 484,381 Communications8,0286,4086,7677,0007,1007,1001.4%0.0% Professional Development5,0712,703-7,9907,9900.0%0.0% 13,590 Advertising2,8971,7775,947---0.0%0.0% Rentals299,826175,677126,377130,3434,0004,000-96.9%0.0% Technology Services6,31210,00818,245-3,0003,0000.0%0.0% Utilities61,24451,22189,41587,02090,68590,6854.2%0.0% Repairs & Maintenance Services190,190207,735145,92759,00059,000-59.6%0.0% 115,368 Other Expenses789,214804,170835,725862,475901,0253.2%4.5% 840,865 Capital-Land4,739-----0.0%0.0% Other Capital Improvements--3,237-900,000900,0000.0%0.0% Machinery & Equipment--5,140---0.0%0.0% Construction Projects1,269,1082,683,6382,792,0004,613,0001,687,0002,900,000-63.4%71.9% Principal289,746278,217279,360279,360278,863279,439-0.2%0.2% Interest Expense9,0958,1076,2496,2494,4972,743-28.0%-39.0% Transfers Out247,534564,254665,866524,8661,441,612971,945174.7%-32.6% Total Operating Expenses5,865,5877,291,6737,257,62011,214,43011,749,58211,099,2764.8%-5.5% Indirect Cost Allocation684,699622,199628,421628,421659,842692,8345.0%5.0% Total Non Operating Expenses684,699622,199628,421628,421659,842692,8345.0%5.0% Total Expenses6,550,2867,913,8727,886,04111,842,85112,409,42411,792,1104.8%-5.0% Beginning Fund Balance3,755,4245,247,9465,903,8175,903,8175,944,3694,902,4460.7%-17.5% Change in Fund Balance1,492,522655,87240,552(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$ 4,191,7117.3%-14.5% 371371 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Capital Projects The capital projects listed below are capital projects planned for the 2023-2024biennium. 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. 372372 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Salary and Benefit Details Surface Water 202220232023 Budget20242024 Budget FTE FTESalariesBenefits FTESalariesBenefits Position Description Maint & Ops Superintendent0.50.530,975$ $ 17,7140.532,622$ $ 18,125 Maint & Ops Foreman1.51.5152,07674,5351.5160,15876,407 Maint & Ops Specialist5.55.5474,874255,2225.5510,186263,032 Senior Program Manager11146,88056,9581154,75258,613 NPDES Coordinator11124,50046,9251131,08848,420 Senior NPDES Inspector11100,57235,3451105,96036,592 Junior NPDES Inspector0180,46046,724189,01648,531 Sr Maint & Ops Specialist1194,04449,189199,07350,361 Habitat Project Manager11130,66837,4881137,72439,076 Levee Project Manager11130,66845,3891137,72446,976 Information Systems Project Analyst0.10.113,2175,411 0.113,9225,560 GIS Coordinator0.220.2225,4979,504 0.2226,8519,790 GIS Field Tech00.537,61413,6140.541,61014,462 Overtime13,0003,11013,0001,743 Clothing Allowance3,2503,250 Department Total13.8215.321,555,045$$ 700,37815.321,653,686$$ 720,938 373373 2023 - 2024 Biennial BudgetCity of Tukwila, Washington DebtService Requirements The following chart provides information on debt service requirements, by debt issue, for the biennium. 374374 2023 - 2024 Biennial BudgetCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues PW412380-333219Dept Of Treasury-Cares Act$ 4,346$ -$ -$ -$ -$ - PW412380-343100SSWM Regular Monthly Charges6,923,2357,021,3657,389,7957,350,0007,717,5008,103,375 PW412380-343110Lein Fees2,028-78--- PW412380-361110Investment Interest26,5785,7838,51630,00030,00030,000 PW412380-361400Interest on Receivables2,8802,35415,24020,00020,00020,000 PW412380-367110Gifts & Bequests Prvt Sources12,500----- PW412380-369900Other Revenues1,981----- Total Operating Revenues6,973,5487,029,5027,413,6287,400,0007,767,5008,153,375 PW412301-334038NPDES Grant33,31848,40450,00064,00064,00064,000 PW412301-337704KC Ntrl Res & Pks-S 180 Flood---117,000-- PW412301-337734Kcfczd-Opportunity Funds--89,125150,000-- PW412301-337735KCFCD-Green the Green Revegitn63,63913,22686,77450,00050,00050,000 PW412301-337736KCFCD-Riverton Flapgate Rmvl100,000279,125(139,125)--- PW412301-337737King Co Flood Control District--410,000- 2,062,0001,214,000 PW412301-374027CapContr-RCO State Grant----126,000- PW412301-374031Capital Contribution-DOE Grant--- 2,160,0001,298,0001,600,000 PW412301-375114Dept of Comm-Riverton Flapgate211,76431,285---- PW412301C-374027CapContr-RCO State Grant472,31674,472125,969568,000-- PW412301C-374031Capital Contribution-DOE Grant188,2231,093,730(109,778)--- Total Capital Project Revenues1,069,2591,540,242512,9653,109,0003,600,0002,928,000 Total Revenues$ 8,042,808$ 8,569,744$ 7,926,593$ 10,509,000$ 11,367,500$ 11,081,375 Expenses ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 415,815437,225$ 288,252$ 503,029$ 752,462$ 797,038 PW412301-511000Salaries $ -1,9241,632--- PW412301-512000Extra Labor 718----- PW412301-513000Overtime 61,28676,532313,944--- PW412301C-511000Salaries 124----- PW412301C-513000Overtime 590,035602,200610,063717,730789,583843,648 PW412380-511000Salaries -3,410-8,000-- PW412380-512000Extra Labor 13,42511,3844,60713,00013,00013,000 PW412380-513000Overtime Total Salaries & Wages1,081,4031,132,6761,218,4991,241,7591,555,0451,653,686 PW412301-521000FICA28,70934,28821,88738,45757,56360,973 PW412301-523000PERS48,84849,75429,54649,49278,96384,477 PW412301-524000Industrial Insurance6,9168,6504,0291,46212,86113,505 PW412301-524050Paid Family & Med Leave Prem6227819247151,2091,279 PW412301-525000Medical, Dental, Life, Optical20,8893,6463,2454,3063,5093,685 PW412301-525095Kaiser Medical & Dental----13,96113,961 PW412301-525097Self-Insured Medical & Dental60,05279,19651,736102,593115,676115,676 PW412301C-521000FICA4,6535,77423,707--- PW412301C-523000PERS7,9158,79332,179--- PW412301C-524000Industrial Insurance1,0871,4736,150--- PW412301C-525000Medical, Dental, Life, Optical50434112,853--- PW412301C-525097Self-Insured Medical & Dental14,89815,79848,473--- 375375 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Expenses (cont.) ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 PW412380-521000FICA45,66947,13646,97756,47761,39865,534 PW412380-523000PERS76,23269,88063,12272,74484,22289,417 PW412380-524000Industrial Insurance17,70318,00413,60623,35122,33323,450 PW412380-524050Paid Family & Med Leave Prem9049421,0251,0311,2691,356 PW412380-525000Medical, Dental, Life, Optical28,6356,53120,3967,0534,2564,469 PW412380-525095Kaiser Medical & Dental----17,63017,630 PW412380-525097Self-Insured Medical & Dental145,979194,432174,075209,986221,527221,527 PW412380-528000Uniform Clothing-362291,500750750 PW412380-528001Boot Allowance1,1961,7261,035-3,2503,250 Total Personnel Benefits 511,411547,180555,193569,167700,378720,938 PW412301-531001Office Supplies63107---- PW412301-531002Printing Supplies142---- PW412301-531003Operating Supplies-65---- PW412301-535003Office Equipment-635---- PW412301-536000Technology Supplies--125--- PW412301-536001Computer peripherals-121509--- PW412301C-531000Supplies-General---50,000-- PW412301C-531001Office Supplies(63)----- PW412301C-531003Operating Supplies51356---- PW412301C-532006Trees/Landscape Supplies--321--- PW412301C-535000Small Tool & Minor Equipment-22---- PW412380-531001Office Supplies--129-100100 PW412380-531002Printing Supplies4524256-200200 PW412380-531003Operating Supplies19,1065,85020,37636,00020,00020,000 PW412380-532000Repairs & Maint Supplies163299---- PW412380-532001Repair Supplies--45-13,00013,000 PW412380-532002Maintenance Supplies-18,624207--- PW412380-532003Safety Supplies1,5619095581,5001,5001,500 PW412380-532007Cleaning & Janitorial Supplies--125--- PW412380-532008Pump Station Repair Supplies--32-3,0003,000 PW412380-535000Small Tool & Minor Equipment362,5181,564--- PW412380-535001Equipment--1,057-1,0001,000 PW412380-535002Power Tools5844625124,0003,0003,000 PW412380-535003Office Equipment--310--- PW412380-535004Traffic Control Devices/Tools1,000-4,7832,5002,5002,500 PW412380-536001Computer peripherals581,449158-500500 PW412380-537002Supplies added to vehicles--256--- Total Supplies23,07931,36131,12294,00044,80044,800 PW412301-541000Professional Services365,728133,516---- PW412301-541007Contracted Services2,027-17,996- 4,061,0002,505,000 PW412301-542001Telephone/Alarm/Cell Service1,3601,0211,145--- PW412301-542003City Wide Internet108120---- PW412301-543000Professional Development-332---- PW412301-543001Memberships600----- PW412301-543002Registrations-20---- PW412301-543003Meals-Prof Dev related--649--- PW412301-543004Airfare--717--- PW412301-546001Software Maintenance Contract-4,6867,560--- PW412301-546004Online Services-Subscriptions--21--- PW412301-548000Repair & Maint Services38,00857,801---- PW412301-549000Miscellaneous Expenses-789---- 376376 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Expenses (cont.) ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 PW412301C-541000Professional Services343,942(126,281)86,5182,637,000-- PW412301C-541006Consulting Services-60,076---- PW412301C-541007Contracted Services307,602675,220348,817--- PW412301C-543006Certifications & Licenses944----- PW412301C-544000Advertising--2,906--- PW412301C-544001Legal & Public Notices2,8971,7773,041--- PW412301C-547000General Utilities-11,36323,455--- PW412301C-548000Repair & Maint Services2,0832,4718,621--- PW412301C-548001Repair services--7,680--- PW412380-541000Professional Services28917-2,000-- PW412380-541007Contracted Services13,84215,4208,14610,00012,00012,000 PW412380-541010Inspection Services & Permits9099---- PW412380-541026Employee screening/testing8534822971,2001,2001,200 PW412380-541030Insurance-Liability32,31627,99622,60729,81428,93734,724 PW412380-542001Telephone/Alarm/Cell Service6,3835,2315,5927,0007,0007,000 PW412380-542002Postage/Shipping Costs1773629-100100 PW412380-543001Memberships46442832-240240 PW412380-543002Registrations1,6401,22510,640-7,0007,000 PW412380-543003Meals-Prof Dev related189-1,135-250250 PW412380-543005Mileage--64-250250 PW412380-543006Certifications & Licenses1,234254353-250250 PW412380-543007Hotel/Lodging-328---- PW412380-543008Ground Transp/Parking-116---- PW412380-545000Operating Rentals & Leases1749344,000-- PW412380-545002Vehicle Rental/Lease-752---- PW412380-545004Equipment Rental5,045----- PW412380-545094Fleet rental/repl funding294,765174,876126,343126,343-- PW412380-545999Operating Rentals & Leases----4,0004,000 PW412380-546001Software Maintenance Contract6,3125,32210,664-3,0003,000 PW412380-547000General Utilities---700-- PW412380-547008Spill Response & Disposal--1,10220,00020,00020,000 PW412380-547021Electric Utility8,6488,36710,9289,70010,18510,185 PW412380-547025Water/Sewer Utility2,9802,6531,0522,5002,5002,500 PW412380-547026Surface Water utility3,7363,81011,1154,1208,0008,000 PW412380-547028Solid Waste Disposal45,88025,02741,76350,00050,00050,000 PW412380-548000Repair & Maint Services13,519--2,000-- PW412380-548001Repair services3,48417,1131,78533,00035,00035,000 PW412380-548002Maintenance Services-12,109--- 20,000 PW412380-548004Radios/Telemetry Maint8114843674,00014,00014,000 PW412380-548005Tree/Landscape Maintenance--9,988-10,00010,000 PW412380-548095Fleet Oper and Maint costs132,284117,75786,92786,927-- PW412380-549000Miscellaneous Expenses$ -$ 334$ -$ 8,000$ -$ - PW412380-549007Excise Taxes & Other Assessmnt92,65297,635100,00085,00085,00085,000 PW412380-549010Business Meals (non Prof Dev)8514053522,0002,0002,000 PW412380-549012Bank Fees2,3402,1061,287--- 557529449725725725 PW412380-549013Utility One-Call Service PW412380-549054Interfund Taxes & Oper Assmnts692,814702,372738,777740,000774,750813,300 Total Services & Passthrough Pmts 2,429,4712,046,2411,700,9543,886,0295,137,3873,625,724 377377 2023 - 2024 Biennial BudgetCity of Tukwila, Washington 378378 2023 - 2024 Biennial BudgetCity of Tukwila, Washington This page intentionallyleft blank 379379 2023 - 2024 Biennial BudgetCity of Tukwila, Washington INTERNAL SERVICE FUNDS Internal service funds provide services City-wide thatsupportsboth governmental and enterprise activities. The City has three internal service funds: 1.Equipment rental and replacement (Fleet)-All rolling stock andequipment, except for golf course equipment, is purchased, maintained,and scheduled for replacement through this fund. General fund departments and utility funds are charged for the cost of repairing, maintaining,and insuring existing equipment and for the eventual replacement of the equipment through an annual replacement charge that is prorated over the estimated useful life of the equipment. 2.Employee healthcare plan The City administers a self-insured healthcare plan as a benefit to its employees. The plan includes medical, pharmacy, vision,and dental benefits. The Washington State Insurance Commission oversees the plan. Plan costs are analyzed and equal to 2.5 times the incurred by not reported (IBNR) claims. The projection is reviewed annually and the premiums are adjusted to cover the projected costs and the reserve for the forthcoming year. Premiums are paid by the City through charges to the general fund departments and other funds withemployees. 3.LEOFF1 Retiree Healthcare Plan The City manages a self-insured healthcare plan forretired law enforcement officers andfire fighters that aremembers of the LEOFF1(Law Enforcement Officers and Fire Fighters)retirement plan. Membership is limited to eligible law enforcement officers and fire fighters hired prior to the March 1, 1970 establishment of LEOFF, as well as eligible members of LEOFF hired prior to October 1, 1977. The City has 33retirees and noactive LEOFF1 members. The health benefits for the active LEOFF1 member are paid from the Fund 502 Employee Healthcare Plan until retirement. The general fund Police and Fire departments pay the premiums for this plan. 380380 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Internal Service Fund -Financial Summary 381381 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Internal Service Funds - 2024 Equipment Total Rental & Employee LEOFF 1 Retiree Internal Replacement Healthcare Healthcare Service (ERR) Funds Operating Revenue Charges for Services ERR O&M charges$ 1,240,748$ -$ 1,240,748-$ ERR replacement ---- Employer trust contributions- 5,903,457350,0006,253,457 Employee contributions- 294,885 294,885- Total Charges for Services1,240,7486,198,342350,0007,789,090 Miscellaneous Revenue Investment Earnings20,0006,00050026,500 Sale of capital assets124,040- 124,040- Other Misc Revenue---- Total Miscellaneous Revenue144,0406,000500 150,540 Total Revenue1,384,7886,204,342350,5007,939,630 Operating Expenses Salaries & Wages515,516- 515,516- Personnel Benefits235,5666,185,933441,7846,863,283 Supplies730,550- 730,550- Services293,703121,0005,500420,203 Total Operating Expenses1,775,3356,306,933447,2848,529,552 Capital Expenses Capital Project Expenses932,972- 932,972- Total Capital Expenses932,972- 932,972- Indirect cost allocation367,912199,12113,274580,307 Total Expenses3,076,2196,506,054460,55810,042,831 Change in Fund Balance(1,691,431)(301,712)(110,058)(2,103,201) Beginning Fund Balance3,349,907907,652164,7994,422,358 Ending Fund Balance$ 1,658,476$ 605,940$ 54,741$ 2,319,157 382382 2023 - 2024 Biennial BudgetCity of Tukwila, Washington This page intentionallyleft blank 383383 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Public Works Fleet(Equipment Rental and Replacement) 384384 2023 - 2024 Biennial BudgetCity of Tukwila, Washington DEPARTMENT: Public Works FUND:FUND NUMBER: Equipment Rental & Replacement501 RESPONSIBLE MANAGER: POSITION: Hari PonnekantiPublic Works Director Description Thefunctionof the Equipment Rentaland Replacementunit 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 specialtyequipment. Services are provided through in-house labor and contracted services. The current fleet consists of approximately 193 vehicles and 134 other pieces of equipment. 2021-2022Accomplishments Provided Fire apparatus replacement projections for the Public Safety Plan. Strategic Plan Goals 1 & 4 Adopted Lucity as the Work/Asset Management programto provide real-time maintenance records.Strategic Plan Goal 4 Partnered with Fire to use their ESO station check softwarefor 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 practicesfor better financial sustainability and cash flowand a more modern fleet.Strategic Plan Goal 4 Procuredan off-road vehicle for Police to access areas alongand other locations not accessible by patrol vehicles.Strategic Plan Goals 1, 2, 4,& 5 Moved fleet maintenance shop to new Fleet and Facilitiesbuilding.Strategic Plan Goals 1 & 4 2023-2024Indicators 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. Continuedigitizing Fleet records. 385385 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Statistics 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: 386386 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Budgetby Program The allocations associated with Capital Improvements and Administration represent solely new vehicle purchases and overhead costs and are not attached to staff time. Performance Measures 2023- 20212022COUNCIL PROGRAMPERFORMANCE MEASURE2024 ActualActualGOAL Target FleetStrategic City vehicles maintained on schedule.**100% ManagementGoal 1 FleetStrategic Percent of fleet breakdowns that are preventable**80% ManagementGoal 1 387387 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Revenue and Expense Summary 388388 2023 - 2024 Biennial BudgetCity 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. 389389 2023 - 2024 Biennial BudgetCity of Tukwila, Washington 390390 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Salary and Benefit Details General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 PW501650-333219Dept Of Treasury-Cares Act$ 3,894$ -$ -$ -$ -$ - PW501650-344501Fleet Repair Charges1,072----- PW501650-348300Vehicle/Equip Repair Charges1,523,4401,633,3501,978,8311,978,8311,050,5221,240,748 PW501650-361110Investment Interest32,4596,17112,88920,00020,00020,000 PW501650-369100Sale Of Scrap And Junk4742,1191,575--- Total Operating Revenues1,561,3401,641,6401,993,2951,998,8311,070,5221,260,748 PW501650C-348301Other Charges-Fleet Depr593,580401,401-290,000-- PW501650C-395200Ins Comp/Loss Capital Asset114,057184,44358,28420,000-- PW501650C-395400Gain/Loss Disp of Captl Asset49,789100,28150,0125,000161,750124,040 PW501651C-348301Other Charges-Fleet Depr--290,000- 1,005,719- Total Capital Project Revenues757,427686,125398,296315,0001,167,469124,040 PW501651C-730109Transfer in From DrugSzr fund-26,000---- PW501651C-730305Transfer In from 305147,693319,41352,00052,000-- Non-Operating Revenues147,693345,41352,00052,000-- Total Revenues$ 2,466,460$ 2,673,177$ 2,443,591$ 2,365,831$ 2,237,991$ 1,384,788 Expenses ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 $ 299,748$ 323,032$ 403,170$ 405,335$ 472,773$ 512,016 PW501650-511000Salaries ---32,000-- PW501650-512000Extra Labor 1387,3146,6471,8753,5003,500 PW501650-513000Overtime Total Salaries & Wages299,886330,346409,817439,210476,273515,516 PW501650-521000FICA22,65525,35131,98633,58036,43539,437 PW501650-523000PERS38,05937,63242,00643,37549,61254,268 PW501650-524000Industrial Insurance8,01410,33310,83116,04012,77513,399 PW501650-524050Paid Family & Med Leave Prem444491659626765828 PW501650-525000Medical, Dental, Life, Optical14,3972,3772,6132,5672,3802,499 PW501650-525097Self-Insured Medical & Dental78,003126,270144,646136,372123,886123,886 PW501650-528000Uniform Clothing236--1,100-- PW501650-528001Boot Allowance4351,216841-1,2501,250 Total Personnel Benefits 162,242203,671233,583233,660227,102235,566 391391 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Expenses (cont.) ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 PW501650-531000Supplies-General--133,000-- PW501650-531001Office Supplies1,1562,8322,268-2,5002,500 PW501650-531002Printing Supplies144152137-500500 PW501650-531003Operating Supplies4512,1611,055-100100 PW501650-531004Event Food--50--- PW501650-531005Meeting Food--131-250250 PW501650-532000Repairs & Maint Supplies-4210--- PW501650-532002Maintenance Supplies-2,075---- PW501650-532003Safety Supplies--19--- PW501650-535000Small Tool & Minor Equipment6434,369505--- PW501650-535001Equipment--197-1,0001,000 PW501650-535002Power Tools----1,0001,000 PW501650-535003Office Equipment--2,500-6,0006,000 PW501650-535005Tool Allowance1,4362,115989-2,7503,000 PW501650-536000Technology Supplies--650--- PW501650-536001Computer peripherals6912344-200200 PW501650-536002Computer/Laptop Purchase----6,0006,000 PW501650-537000Fleet Supplies--4,144-10,00010,000 PW501650-537001Fuel220,135345,143397,690350,000400,000400,000 PW501650-537002Supplies added to vehicles122,669120,98097,516225,000200,000200,000 PW501650-537003Supplies added to Inventory58,94470,41534,82380,00075,00075,000 PW501650-537004Fleet Bulk Fluids--12,962-25,00025,000 PW501650C-537002Supplies added to vehicles--500--- Total Supplies406,271550,307556,203658,000730,300730,550 PW501650-541000Professional Services--6005,500-- PW501650-541007Contracted Services729203---- PW501650-541010Inspection Services & Permits3,880-5,000-2,0002,000 PW501650-541016Recruitment33----- PW501650-541020Insurance-Property92,06396,446-108,900-- PW501650-541026Employee screening/testing96158200-600600 PW501650-541028Contracted Towing Services1,9567232,000-1,5001,500 PW501650-541040Insurance-Auto--89,450-98,000107,800 PW501650-542001Telephone/Alarm/Cell Service3,8234,3104,0005,5003,8003,800 PW501650-542002Postage/Shipping Costs1,0371,061500-1,2001,200 PW501650-542003City Wide Internet105----- PW501650-543000Professional Development-734---- PW501650-543001Memberships248205--200200 PW501650-543002Registrations-12,8186031,5002,0002,000 PW501650-543003Meals-Prof Dev related-893842-250250 PW501650-543005Mileage--178-100100 PW501650-543006Certifications & Licenses-5,337130-300300 PW501650-543007Hotel/Lodging--1,096-1,2001,200 PW501650-543999Other Prof Dev/Travel Expenses----1,8001,800 PW501650-544000Advertising599----- 409----- PW501650-545000Operating Rentals & Leases PW501650-545001Copier Rental1,0521,0271,04320,0001,5001,500 PW501650-545004Equipment Rental13,7348,9762,500--- PW501650-545094Fleet rental/repl funding48,54228,79920,80620,806-- PW501650-546001Software Maintenance Contract2,530--7,5007,5007,500 PW501650-546004Online Services-Subscriptions--2,388-3,0003,000 PW501650-547028Solid Waste Disposal--2,000-4,0004,000 PW501650-548000Repair & Maint Services37,8061,044265--- 392392 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Expenses (cont.) ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 PW501650-548001Repair services24,43149,425189,409120,000120,000120,000 PW501650-548002Maintenance Services-1,9511,107-2,8002,800 PW501650-548006Uniform Cleaning/Repair11,30317,3395,420-10,00010,000 PW501650-548007Cleaning/Janitorial Services2,663378---- PW501650-548095Fleet Oper and Maint costs19,42520,48726,12626,12620,97121,653 PW501650-549000Miscellaneous Expenses--20020,000-- PW501650-549007Excise Taxes & Other Assessmnt257--- PW501650-549010Business Meals (non Prof Dev)-298--500500 PW501651C-548001Repair services--4,000--- Total Services & Passthrough Pmts 266,468252,617359,870335,832283,221293,703 PW501650-564000--2,269--- Machinery & Equipment PW501650-564003-16,725---- Software Implementation PW501650C-56400012,661-20,00615,00035,00035,000 Machinery & Equipment PW501651C-5640001,703,397762,958940,662254,0001,108,556897,972 Machinery & Equipment Total Capital Expenditures1,716,058779,683962,937269,0001,143,556932,972 211,724----- PW501651C-750411Transfer Out to 411 Total Transfers Out211,724----- PW501650-750190381,412330,403333,707333,707350,392367,912 Transfer Out ICA Total Expenses$ 3,444,060$ 2,447,026$ 2,856,116$ 2,269,409$ 3,210,844$ 3,076,219 393393 2023 - 2024 Biennial BudgetCity of Tukwila, Washington DEPARTMENT: Finance FUND:FUND NUMBER: Self Insured Healthcare Plan502 RESPONSIBLE MANAGER: POSITION: Vicky CarlsenFinance Director Description -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. 2011-2022Accomplishments 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 2023-2024Outcome 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 2023-2024Indicators 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 394394 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Revenue and Expense Summary 395395 2023 - 2024 Biennial BudgetCity of Tukwila, Washington General Ledger Code Details Revenues ActualProjectedBudget GL Account CodeAccount Description202020212022202220232024 Operating Revenues FN502370-341970Employee Benefit Program Svcs$ 26$ 352$ 226$ 1,000 $ - $ - FN502370-361110Investment Interest25,2755,0426,00030,0006,0006,000 FN502370-361112Investment Interest Accrued(5,085)----- FN502370-361320Unrlzd Gain(Loss)-Investments(6,261)835---- FN502370-369700Trust Contributions-Employer6,630,7737,161,3517,527,9668,534,1225,903,4575,903,457 FN502370-369710Vol Contributions - Employees123,381160,461126,037130,000-- FN502370-369720Mandatory Contrib-Employees34,32941,72571,96330,000294,885294,885 Total Operating Revenues6,802,4387,369,7657,732,1928,725,1226,204,3426,204,342 Total Revenues$ 6,802,438$ 7,369,765$ 7,732,192$ 8,725,122$ 6,204,342$ 6,204,342 Expenses ActualProjectedBudget GL Account CodeAccount Description 202020212022202220232024 FN502370-525500Self Insured Medical Claims$ 4,592,793$ 4,670,903$ 4,751,378$ 5,734,599$ 3,895,309$ 4,177,719 FN502370-525501Dental Claims473,111489,323683,852557,636436,959453,564 FN502370-525502Prescription Claims971,354910,834993,6561,296,000906,175985,466 FN502370-525503Vision Claims26,96127,47650,13435,55818,19318,557 FN502370-525504Stop Loss Reimbursements(91,867)(36,665)(19,030)--- FN502370-525506TPA Admin Fees159,943159,571149,145185,000141,640145,889 FN502370-525507Excess Loss Premiums354,270366,282526,119400,000351,946404,738 FN502370-525510IBNR Adjustment---200,000-- Total Personnel Benefits 6,486,5656,587,7247,135,2548,408,7935,750,2226,185,933 FN502370-541000Professional Services90,00082,500224,208100,000-- FN502370-541007Contracted Services----100,000100,000 FN502370-549000Miscellaneous Expenses3,8181,5951,3923,000-- FN502370-549999Other Miscellaneous Expenses--9,350-3,0003,000 FN502900-549005Employee Wellness Svcs3,6228,87515,00018,00018,00018,000 Total Services & Passthrough Pmts 97,44092,970249,950121,000121,000121,000 FN502370-750190148,106178,821180,609180,609189,639199,121 Transfer Out ICA Total Expenditures$ 6,732,110$ 6,859,515$ 7,565,813$ 8,710,402$ 6,060,861$ 6,506,054 396396 2023 - 2024 Biennial BudgetCity of Tukwila, Washington This page intentionallyleft blank 397397 2023 - 2024 Biennial BudgetCity of Tukwila, Washington DEPARTMENT: DIVISION: FinanceN/A FUND:FUND NUMBER: LEOFF I Retiree Self-Insured Healthcare Plan503 RESPONSIBLE MANAGER: POSITION: Vicky CarlsenFinance Director Description -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. 2021-2022Accomplishments Optimizeduse of Medicare insurance coverage to manage plan costs.Strategic Goal 4 2023-2024Outcome Goals Continue to analyze and revise funding structure to achieve a smooth and predictable premium trend.Strategic Goal 4 2023-2024Indicators 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 ActualBudgetPercent Change Projected 2020202120222022202320242022-20232023-2024 Operating Revenue Investment Earnings21,6314051,0001,000500500-50.0%0.0% Employer Trust Contributions254,868270,249295,755435,000350,000350,000-19.5%0.0% Total Operating Revenue276,499270,654296,755436,000350,500350,500-19.6%0.0% Operating Expenses Insurance Program Costs374,959331,071288,486479,500426,296441,784-11.1%3.6% Professional Services--1,7505,0005,0005,0000.0%0.0% Other Expenses---5005005000.0%0.0% Total Operating Expenses374,959331,071290,236485,000431,796447,284-11.0%3.6% Indirect Cost Allocation-11,92012,04012,04012,64213,2745.0%5.0% Total Expenses374,959342,991302,276497,040444,438460,558-10.6%3.6% Beginning Fund Balance435,054336,595264,258264,258258,737164,799-2.1%-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% Unrestricted336,595264,258258,737203,218164,79954,741-18.9%-66.8% IBNR Reserve137,50082,50063,905137,50076,58580,337-44.3%4.9% 398398 2023 - 2024 Biennial BudgetCity of Tukwila, Washington General Ledger Code Details Revenues ActualBudget Projected GL Account CodeAccount Description202020212022202220232024 Operating Revenues FN503200-361110Investment Interest$ 8,751$ 405$ 1,000$ 1,000$ 500$ 500 FN503200-361320Unrlzd Gain(Loss)-Investments12,880----- FN503200-369700Trust Contributions-Employer254,868270,249295,755435,000350,000350,000 Total Operating Revenues276,499270,654296,755436,000350,500350,500 Total Revenues$ 276,499$ 270,654$ 296,755$ 436,000$ 350,500$ 350,500 Expenses ActualBudget Projected GL Account CodeAccount Description 202020212022202220232024 FN503200-525500Self Insured Medical Claims$ 92,323$ 76,374$ 42,727$ 150,000$ 129,948$ 135,731 FN503200-525501Dental Claims40,40038,88310,22050,00060,20164,505 FN503200-525502Prescription Claims111,563109,85247,599140,000102,429104,478 FN503200-525503Vision Claims4,3494,7272,5538,0006,1596,394 FN503200-525504Stop Loss Reimbursements-3,403---- FN503200-525506TPA Admin Fees15,91416,1065,74618,00017,21817,734 FN503200-525507Excess Loss Premiums12,36914,2855,06220,00017,34119,942 FN503200-525508Long Term Care10,38511,81998,22915,00015,00015,000 FN503200-525510IBNR Adjustment---500-- FN503200-525520Out of Pocket Costs31,2975,9398,21430,00078,00078,000 FN503200-525521Medicare Plan B56,35749,68468,13648,000-- Total Personnel Benefits 374,959331,071288,486479,500426,296441,784 FN503200-541000Professional Services--1,7505,000-- FN503200-541007Contracted Services----5,0005,000 FN503200-549000Miscellaneous Expenses---500-- FN503200-549999Other Miscellaneous Expenses----500500 Total Services & Passthrough Pmts --1,7505,5005,5005,500 FN503200-750190-11,92012,04012,04012,64213,274 Transfer Out ICA Total Expenses$ 374,959$ 342,991$ 302,276$ 497,040$ 444,438$ 460,558 399399 2023 - 2024 Biennial BudgetCity of Tukwila, Washington DEPARTMENT: DIVISION: N/AN/A FUND:FUND NUMBER: 611 RESPONSIBLE MANAGER: POSITION: Vicky CarlsenFinance Director Description This fund exists to support seven(7) firefighters who qualify for a City pension system prior to 1971. General Ledger Code Details Revenues ActualProjectedBudget GL Account CodeAccount Description202020212022202220232024 FN611200-336691Fire Insurance Premium Tax$ 72,088$ 71,112$ 74,397$ 65,000$ 74,000$ 74,000 FN611200-361110Investment Interest15,0981,4861,8055,0001,5001,500 FN611200-361112Investment Interest Accrued(1,063)----- FN611200-361320Unrlzd Gain(Loss)-Investments(3,902)----- Total Revenues$ 82,222$ 72,598$ 76,203$ 70,000$ 75,500$ 75,500 Expenses ActualProjectedBudget GL Account CodeAccount Description202020212022202220232024 FN611200-529000Excess Retirement Benefits$ 69,186$ 58,330$ 65,000$ 65,000$ 60,000$ 60,000 FN611200-541000Professional Services--1,750--- FN611200-541007Contracted Services----2,0002,000 FN611200-549000Miscellaneous Expenses-500500--- Total Expenses$ 69,186$ 58,830$ 67,250$ 65,000$ 62,000$ 62,000 400400 2023 - 2024 Biennial BudgetCity of Tukwila, Washington This page intentionallyleft blank 401401 2023 - 2024 Biennial BudgetCity of Tukwila, Washington City of Tukwila Washington Adopted 20232028 Financial Planning Model And Capital Improvement Program 402402 2023 - 2024 Biennial BudgetCity of Tukwila, Washington This page intentionallyleft blank 403403 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Dear Tukwila City Councilmembers and Community, I am pleased to present the adopted 2023-2028 Capital Improvement Program (CIP) to the members of the Tukwila community. The CIP is a critical planning document and companion of years. Like every other jurisdiction in the region, Tukwila has been adversely impacted by revenue reductions associated with the coronavirus pandemic. While the adopted budget includes a new revenue source for the coming biennium to cover ongoing operations, the CIP is largely funded through dedicated revenues, grants and other non-general fund sources to balance our continued investment in infrastructure and ongoing operational needsI am excited to share with you some of the highlights. Investments in our city infrastructure, including arterial streets, utilities and bridges are keyfor the long-term prosperity of the community, particularly given the role we play as an economic engine for the entire state. The economic health of our region relies on the ability of goods, employees, and shoppers to get in and out of our central business district and employment centers on the north and south ends of our city. Here are some examples of critical investments being made in our community in this CIP: Utilitiesthis budget increases the level of investment to implement strategic plan goals of upgrading facilities, ensuring future water storage for our community, improving fish passage, and maintaining our levees. Street Overlaysthe Proposed 2023-2024budget continuesoverlayinvestmentsof $1.4 million per year to maintain our high pavement rating. Allentown Truck Reroute EIS continued funding for this project to identify potential alternate routes for trucks accessing the BNSF intermodal yard to improve the quality of life in the Allentown neighborhood. nd 42nd Ave South Bridgethe CIP includes full funding for the replacement of the 42 Avenue Bridge, largely from grant sources. The bridge is anticipated to be replaced and the new one operational by the end of 2025. Public Works Shops Phase II building Public Safety Plan, the next biennium will see the design and beginning of construction of Phase II of the Consolidated Shops facility that will eventually locate all City Public Works functions in one location, increasing efficiency various functions of this important public safety function. Various pedestrian and other safety-related improvements the coming biennium will see additional CIP projects focused on improving pedestrian and other safety-related improvements in the City, including: Raised crosswalk and a Rectangular Rapid Flashing Beacon on 42nd Ave S at o the intersection of the S 119th street pedestrian bridge. Neighborhood Traffic Calming Program to address neighborhood traffic concerns o through a variety of methods. Residential street improvements with sidewalks, safety improvements, and bike facilities. 404404 2023 - 2024 Biennial BudgetCity of Tukwila, Washington th 46Avenue South Safe Routes to School project to install curb, gutter, and o sidewalk on the west side of 46th Ave S., install a curb bulb-out at the southeastern corner of 46th Ave S and S 144th St and a raised crosswalk on S 144th St with pedestrian-activated flashing beacons. nd 152Avenue South Safe Routes to School project to install curb, gutter, and o sidewalks on both sides of S 152nd St, including widening pavement width by three feet to construct an on-street parking lane as a buffer between the roadway and sidewalk on the north side. th Southcenter Boulevard & 65Avenue South Signal Project to design and o construct a traffic signal at the Southcenter Blvd/65th Ave S intersection. Parks-specific investments in this CIP include: Park improvements to replace, renovate, add, and/or improve amenities in o various parks throughout the city. Open Space improvements to provide equitable access to a quality park for all o Tukwila residents. Development of new and future acquire. Improvements to multipurpose trails toprovide a wide array of necessary trail o improvements to the existing trail system infrastructure. These are just some of the investments we will make over the coming biennium, all of which are consistent with our adopted Strategic Plan and the budget priorities previously identified by the Community, City Council and Administration. The CIP is a living document that will be used as a roadmap and planning tool, particularly as we identify additional grants to fund projects in future biennia. We have a lot of investments ahead in our community, and even during difficult budget times, it is critical that we continue theseinvestments to ensure the long-term sustainability of our economy, infrastructure, and community. Sincerely, Allan Ekberg Mayor 405405 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Financial Planning Model & Capital Improvement Program Overview Introduction Providing infrastructure is a primary function of a local government. Maintaining public safety, city howthe City plans for future infrastructure needs. The Capital Improvement Program (CIP) is a comprehensive multi-year plan of proposed capital projects physical development and it isintended to identify, and balance the needs, within the financial capabilities and limitations of the City. The plan is reviewed and updated every two years to reflect changing priorities and provides an ongoing framework for identifying capital needs, scheduling projects over a period of time, coordinating related projects, and identifying future fiscal impacts. Generally, the CIP includes projects that are relatively expensive, have a multi-year useful life, and result in capital assets. These include the additions to or renovations of existing streets, buildings, technology, infrastructure for utilities, and land purchases. However, the CIP can also include projects that do not result in a capital asset upon completion but are associated with significant maintenance and repairof existing capital assets. An example of this would be overlay, which the City typically expends in excess of $1 million annually on overlay projects but does not result in a new capital asset or an improvement to an existing capital asset. Due to the nature and total costs of the projects identified in the CIP, the City will most often fund these projects with dedicated revenue sources including grants, impact fees, bond proceeds, and taxes externally restricted to certain types of projects. Any remaining CIP projects that do not have a dedicated revenue source will be funded with general fund dollars. The first two years of the CIP is the basis for actual appropriations authorized by the City Council for projects when adopting the biennial budget. The remaining four years are a guide for future funding requirements to complete current projects as well as a guide for future planned projects. The projects reflected in the out years (years four through six) reflect projects the City believes is has the financial ability to fund within that time frame. The out years of the plan reflect projects that are important to the community, however, if funding capabilities are not realized, then the projects will necessarily be pushed further out. consideration the Citter and strategic plans, the urgency of a project, the potential for future project funding, and ongoing operational requirements. The CIP is a dynamic process, with anticipated projects being changed, added, and deleted from the plan as the six-year timeline moves forward. 406406 2023 - 2024 Biennial BudgetCity of Tukwila, Washington The City Council adopts the CIP as part of the biennial budget process. Formal adoption of the CIPby Resolutionpenditures. Per City policy, all purchases thatabove $40 thousand require approval by City Council. Capital Projects The purpose of the CIP is to systematically identify, plan, schedule, finance, track, and monitor capital projects. Most capital projects are included in the CIP, with the exception of equipment purchases for the general fund, rather than the operating budget. The objectives used to develop the CIP include the following: Preserve and improve basic infrastructure of the City through construction and rehabilitation. Maximize the useful life of capital investments by scheduling renovations and modifications at the appropriate time in the life cycle of the asset. Identify and examine current and future infrastructure needs and establish priorities among Improve the financial planning by comparing needs with resources, estimating future needs, and identifying future implications. The 20232028CIP provides an implementation schedule for each of the projects that provides for: Coordination and timing of project construction/acquisition amongst other competing needs Estimated timeline for completing of the project Anticipated sources of revenue for financing the project Estimate of the impact on each project on ongoing operating expenditures, where possible Operating impact information has been forecasted, where possible,from the scheduled completion date of the project. The CIP attempts to meet the highest priority needs of the community. It will be continually evaluated in the future to ensure that it is consistent with the priorities of the City Council, with sound financial policies, and the available resources of the City. The major items in the CIP are categorized by type of project, then itemized by project title, year, and cost on the summary sheets of the CIP document. The project detail sheets for individual projects anticipated within the next six years of the program follow the summary sheets. The summary sheets also included possible projects after six years. The types of projects included in the CIP are: Residential Streets Bridges and Arterial Streets Parks Urban Renewal General Government PublicSafety City Facilities Water Utility SewerUtility 407407 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Surface Water Utility Foster Golf Course A summary of the CIP is provided in the 2023-2026budget document. The total CIP budget for the six- year CIP is as follows: Capital Outlay in the Operating Budget In addition to the CIP, the City funds an equipment replacement internal service fund for vehiclesowned and operated by the City. Funds and departments that utilize the equipment transfer funds to the internal service fund to purchase and replacement of the vehicles. The City also funds equipment for general fund departments out of general fund tax dollars. Capital outlay in the general fund includes technology, exercise equipment, and department specific equipment. Impact on the Operating Budget developed and completed, they also have ongoing financial impacts. For example, if the City were to construct a new park, the operating budget would either increase to accommodate additional staffing and supplies or existing staffing and supplies would remain at the same level but be required to be spread across more parks. The next few pagesoutlinethe individual CIP projects that will be completedin the 2023-2024biennium, along with an estimated future operating budget impact ifit is possible to identify the cost at this time in does not include projects that will be completed in 20252028because additional planning will be required in order to determine the operating budget impacts.The list also does not include projects that are included in the CIP but do not meet the definition of a capital project. 408408 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Capital Improvement Project Summaries for FY 2023-24 Amounts shown reflect new fiscal year funding only. The project type reflects whether the project is an ongoing capital maintenance and repair, new construction, one-tine capital acquisition, or other designation to help differentiate between recurring costs and one-tine costs. The project impact to the operating budgets is incorporated into the FY 2023-24budget and into the long-range financial forecast, as appropriate. Residential Street thnd S 119St Bridge/42Ave S Raised Crosswalk and RRFB Description: Install raised crosswalk, curb bulbs, and a Rectangular Rapid Flashing Beacon on 42nd Ave S at the intersection of the S 119th street pedestrian bridge. Project Type: One-time capital improvement FY 2023-24 Funding: $250,000 Funding Source: Existing Fund Balance of $75k with proposed grant funding of $175k. Impact on Operating Budget: None. Neighborhood Traffic Calming Program Description: Programmatic approach to addressing neighborhood traffic concerns through a variety of methods. Residential street improvements with sidewalks, safety improvements, and bike facilities. Project Type: Ongoing program FY 2023-24 Funding: $1,225,000 Funding Source: ARPA Funds of $800k with proposed grant funding of $375k. Impact on Operating Budget: None. 46 th Ave S Safe Route to School Description: Install curb, gutter, and sidewalk on the west side of 46Ave S. Install a curb bulb-out at th the southeastern corner of 46 th Ave S and S 144 th St and a raised crosswalk on S 144 th St with pedestrian- activated flashing beacons. Project Type: One-time capital improvement FY 2023-24 Funding: $2,580,000 Funding Source: City operatingrevenue of $516k with proposed grant funding of $2,064,000. Impact on Operating Budget: Once complete, maintenance of this project will be picked up by Streets Macadam Rd S Complete Street Description: Construction of a complete street design for Macadam Rd South between South 144St th and S 150 th St. This project will require roadway widening and re-channelization to add 5-foot bike lanes and 5-foot sidewalks on both sides of the of the roadway, and includes illumination curb, and storm drainage. Project Type: One-time capital improvement FY 2023-24 Funding: $500,000 Funding Source: Dedicated revenues/prior fund balance of $50k with proposed grant funding of $450k in 2024. Impact on Operating Budget: Once complete, maintenance of this project will be picked up by Streets 409409 2023 - 2024 Biennial BudgetCity of Tukwila, Washington nd S 152St Safe Routes to School Description : Install curb, gutter, and sidewalks on both sides of S 152 nd St, including widening pavement width by three feet to construct an on-street parking lane as a buffer between the roadway and sidewalk on the north side. Project Type: One-time capital improvement FY 2023-24 Funding: $4,015,000 Funding Source: Existing fund balance of $715k, solid waste utility tax of $100k, and proposed grant funds of $3.2M. Impact on Operating Budget: Once complete, maintenance of this project will be picked up by Streets Bridges & Arterial Streets Allentown Truck Reroute Description: Preparation of an Environmental Impact Statement (EIS) that will consider rerouting the Project Type: One-time expense. FY 2023-24 Funding: $900,000 Funding Source: Council allocation of $1.3M. Impact on Operating Budget: None. th Southcenter Blvd/65Ave S Signal Description: Design and construct a traffic signal at the Southcenter Blvd/65 th Ave S Intersection. Project Type: Ongoing annual maintenance. FY 2023-24 Funding: $1,100,000 Funding Source: Proposed grant of $500k, Traffic Impact Fees of $600k. Impact on Operating Budget: ular workload. ADA Improvements Description: . Construct ADA upgrades to City infrastructure in conjunction with a City developed plan Project Type: Ongoing capital improvements FY 2023-24 Funding: $150,000 Funding Source: Dedicated revenues & 104 fund balance Impact on Operating Budget: None. nd 42Ave S. Bridge Replacement Description: Design and construct a replacement structure for the existing 42 nd Ave S Bridge near the TCC. Project Type: Capital construction FY 2023-24 Funding: $17,225,000 FundingSource: Grants ($15,955,000) and congressional funds ($1,270,000) Impact on Operating Budget: workload of inspections. This is not an increase of workload nor an increase in the regular expenditure budget. Green River Trail Improvements Description: Construct a widened trail section between the west landing of the Southcenter Pedestrian Bridge and the shared use path on Christensen Road. Project Type: Capital improvement FY 2023-24 Funding: $1,297,000 Funding Source: Proposed grant of $989k; City operating revenue $308k dedicated funding source. Impact on Operating Budget: This trail will require upkeep by the Parks Department. 410410 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Transportation Element of Comprehensive Plan Description: Update Transportation Element of the Comprehensive Plan to include updated traffic model and street network plan. Project Type: Study done on recurring basis. FY 2023-24 Funding: $300,000 Funding Source: Proposed grant of $240k; concurrency fee balance of $60k. Impact on Operating Budget: None. S 119th St Pedestrian Bridge Painting Description: Ongoing maintenance (painting) of the S 119th St Pedestrian Bridge in the Allentown/Duwamish neighborhoods. Project Type: Capital improvement FY 2023-24 Funding: $200,000 Funding Source: $200K from dedicated revenue, parking tax. Impact on Operating Budget: None. Land Acquisition, Rec,and Park Dev Park Acquisition Description: Acquisition of land to preserve open space or park land for future generations.Funding supports the development of an acquisition and feasibility study. Project Type: Capital purchase FY 2023-24 Funding: $15,000 FundingSource: Park Impact Fees Impact on Operating Budget: This project has no direct impact on the operating budget. Park Improvements Description: Replace, renovation, addition, and/or improvement of amenities in various parks throughout the city. Project Type: Capital improvement FY 2023-24 Funding: $1,675,000 Funding Source: Park Impact Fees, REET1, REET2, King County Parks Levy, Proposed Grants, Fund Balance Impact on Operating Budget: This project has no direct impact on the operating budget. Open Space Improvements Description: The city desires to provide equitable access to a quality park for all Tukwila residents. Development of new and future acquired properties and open spaces to meet community needs, as well as restoration of natural areas, habitat enhancement, invasives removal and tree re-plantingactivities, etc. Project Type: Capital development FY 2023-24 Funding: $100,000 Funding Source: Park Impact Fees, REET1, REET2, King County Parks Levy, Proposed Grants, Fund Balance Impact on Operating Budget: This project has no direct impact on the operating budget. Multipurpose Trails Description: Wide array of necessary trail improvements to the trailsystem infrastructure, including new neighborhood and regional trail connections, enhanced amenities and improved surfacing. Project Type: Capital improvement FY 2023-24 Funding: $200,000 Funding Source: King County Parks Levy, Fund Balance 411411 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Impact on Operating Budget: This project has no direct impact on the operating budget. Municipal Arts Fund Description: The Municipal Arts Fund captures 1% of qualifying Capital Improvement Project funds not otherwise integrated into Capital Projects.The Fund supports the acquisition and advancement of public art within the City of Tukwila. Project Type: Capital Development FY 2023-24 Funding: $95,250 Funding Source: 1% for Arts Transfers Impact on operating Budget: This project has no direct impact on the operating budget. Hand Boat Launches and Water Access Description: Improve water access for fishing, wildlife viewing, and human watercraft.Planning, development and improvement of fishing piers/structures, viewpoints, and boat launches to provide non- motorized watercraft access.Construction of boat launches to provide access to the Green/Duwamish River for non-motorized craft. Project Type: Capital Improvement FY 2023-24 Funding: $25,000 Funding Source: King County Parks Levy, REET1, REET2 Impact on operating Budget: This project has no direct impact on the operating budget. City Facilities Public Works Shops Phase II Description: Construct a new City Public Works maintenance and operations center, combining all operational functions at one location. Project Type: One-time capital acquisition FY 2023-24 Funding: $5,500,000 Funding Source: 50/50 split between existing 306 Fund Balance and Enterprise Funds Impact on Operating Budget: Any newly constructed buildings will require increased upkeep by the Facilities Maintenance division. Tukwila Community Center HVAC Replacement Description: Replace HVAC system at Tukwila Community Center Project Type: Capital Project FY 2023-2024 Funding: $2,000,000 Impact on Operating Budget: This project may require general fund support of $100,000 for a grant match. City-Wide ERP System Description: Purchase a fully integrated Enterprise Resource Planning system. Project Type: One-time capital acquisition FY 2023-24 Funding: $500,000 Funding Source: Transfer out of 302 Fund Impact on Operating Budget: This project has no direct impact on the operating budget. 412412 2023 - 2024 Biennial BudgetCity of Tukwila, Washington FINANCIAL PLANNING MODEL The Financial Planning Model is comprised of three attachments: Six-Year Financial Plan: General Fund Revenues and Expenditures This attachment summarizes the general fund revenues, operations and maintenance, and debt and capital expenditures. Attachment B: General Fund Operations & Maintenance Expenditures This attachment provides a greater level of detail for the anticipated operations and maintenance. Attachment C: General Government Project Costs This attachment provides a greater level of detail for the anticipated capital expenditures. GENERAL REVENUES While the regional economy has improved and employment is up, COVID-19 is still negatively affecting certain economic sectors, inflation is at the highest level in 40 years,and the local real estate market is showing signs of slowing. While consumer spending has improved for now the concern for some time of a recession in the future is real; we continue to be cautious with revenue projections for the 2023-2024 biennium. Sales Taxes to close for a few months in the spring 2020. Businesses slowly throughout the summer months but the effects of businesses being closed significantly reduced this revenue stream. While sales tax revenue has returned to pre-pandemic levels, increases have not kept pace with inflation resulting in ongoing expenditures rising faster than ongoing revenues. Retail sales tax from construction activity is expected to remain relatively strong as a number of projects are in the pipeline. Additionally, the Washington State Legislature ended the payment of sales tax mitigation payments to cities hard-hit by destination-based sales tax. The mitigation payments decline each year and end in 2026. Staff is conservatively projecting annual increases of 0.5% for 2023 and 1.3% in 2024, raising it to 2.5% per year in the out years. Property Taxes The 1% property tax limitation is still the most revenue restrictive element of the general revenue base. Accordingly, other revenue categories must make up the difference in order to achieve the overall 3% revenue growth target. Combined with new construction as the foundation for annual growth, we are anticipating an average growth rate of 3.4% in 2023 and 2.5% in 2024. Utility Taxes The utility tax rate is 6% for external (non-City run) utilities. The City enacted a solid waste utility tax in 2009 to address revenue shortfalls in certain areas and unexpected costs inother areas. Utility taxes have remained fairly level over the past several years but took a dip in 2020 due to businesses being closed for a few months. Increases of 2.4% are expected in 2023 but, due to conservation efforts and changes in consumer behavior, no growth is projected for 2024. The City also enacted a utility tax on the City operated utility funds (water, sewer, and surface water utilities). These interfund utility taxes are projected to increase 4.6% on average over the biennium and 9.4% in2023-2024. Business & Occupation (B&O Tax 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. The City is proposing to implement 413413 2023 - 2024 Biennial BudgetCity of Tukwila, Washington a modest B&O tax in January 2024. In addition to maintain the current level of service, this new revenue source will allow the City to unfreeze frozen commissioned officer positions within the Police Department. Other Revenues The City enacted a business license fee in 2010. Revenue from this license fee is expected to exceed $3.2 million per year. The remaining General Fund revenues are gambling taxes, permit fees, court fees, charges for services, and recreation program fees, which are projected to show minimal increases through 2024. The increase in construction related fees are expected to continue as improvements in the local economy occur and property development projects are undertaken. UTILITY REVENUES Water The City is proposing 7.5% rate increases in 2023 and 2024 to incorporate inflationary pressures, the its growth targets. These rate increases are necessary to keep the fund stable and incorporate Cascade Sewer King County Sewer Metro will have a 5.76% rate increase in 2023 and a projected 5.5% rate increase in 2024, which are direct passthroughs to City sewer customers. The City is proposing a smaller 3.3% Surface Water The Six-Year Planning Model requires rate increases to compensate for rising costs. The City has proposed rate increases of 5% in 2023 and 2024 and increases of between 3% and 5% through 2028. National Pollutant Discharge Elimination System (NPDES) permit requirements have added significant, an neighboring jurisdictions. CAPITAL EFFORTS GENERAL Below are the significant new elements of the 2023-2028 Capital Improvement Program. Residential Streets Residential street improvements include three grant-funded projects: South 152nd Street SafeRoutes to School Project, the 46th Avenue South Safe Routes to School Project, and the Macadam Road South Complete Street Project. In addition, the City will continue its commitment to neighborhood traffic calming with ARPA funding in 2023 and 2024 and City funds thereafter. Bridges The full $32 million cost of the 42Ave Bridge Replacement project has been funded by grants. The CIP nd includes funding to get the project to 100% design and complete construction by the end of 2025. As the bridge is near the end of its useful life, and down to one lane due to damage, this will be a key priority for the coming biennium. Arterial Streets 414414 2023 - 2024 Biennial BudgetCity of Tukwila, Washington West Valley Highway multimodal improvements from I-405 to Strander Boulevard will complete construction in 2023. A State Transportation Improvement Board grant and Federal grant funds cover most of the costs. Funding is also included for the Annual Overlay and Repair Program, as well as the Environmental Impact Statement for the Allentown Truck Reroute project Parks & Recreation Park improvements include Park Acquisition, Open Space Improvements, Tukwila Pond, the Municipal Arts Fund, and Multipurpose Trails. Facilities The City completed Phase I of the Public Works Shops Project in the 21-22 biennium and began the start of the design for Phase II. Funding will come from both general fund revenue and utility funds. The general fund would contribute half of the costs for the project with the other half from the three utility funds, allocated by FTE count. This fund will also account for the design and construction of a new Intergenerational Teen/Senior Center. While on hold for the 2023/2024 biennium, staff will continueto look for grant and philanthropic opportunities to support this project. Water Water capital improvements include beginning the new Water Reservoir and Pump Station Project, Macadam Road South Water Upgrade, and continuing with GIS Inventory. The update to Water Comprehensive Plan is also scheduled for adoption in 2023. Sewer Sewer Rehabilitation Project. Construction for 2023 and 2024 includes the Annual Sewer Repair Program and the Sewer Lift Station Upgrades Project. The update to the Sewer Comprehensive Plan is scheduled for adoption in 2023. Surface Water Ongoing projects include the Annual Small Drainage Program, Storm Water Quality Retrofit Program, NPDES Phase II permit, WRIA 9, Green the Green and Surface Water Monitoring. Construction will continue on Gilliam Creek Fish Barrier Removal Projects as well as the Nelsen Side Channel. 415415 2023 - 2024 Biennial BudgetCity of Tukwila, Washington 6-Year Financial Plan 20232028Analysis 416416 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Reserve Policy is met in the 2023--year plan. The ability to meet the Reserve policy in 2025 through 2028 is contingent on the implementation of a modest B&O tax as well as a positive annexation vote for the fire department. Adding the B&O tax department frees up property tax capacity that can be utilized to maintain existing city services. Allongoing 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. 417417 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Expenditures in 2023 through 2024 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. 418418 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Attachment B -General Fund Departmental Expenditures 419419 2023 - 2024 Biennial BudgetCity of Tukwila, Washington ATTACHMENT A-1 NOTES TO 6-YEAR FINANCIAL PLAN REVENUES, EXPENDITURES AND FUND BALANCE GENERAL Purpose The purpose of the Financial Planning Model is to: 1.Assess the financial health of the City over a 6-year period. 2. 3.Assist in the productive use of financial resources. 4.Demonstrate compliance with the Reserve Policy. 5.Determine the impact of changing economic conditions and assumptions on the plan and Structure re categorized into accounts and reporting groups according to rules established by the System (BARS). The 6-year financial plan of the Financial Planning Model reflects the revenues and expenditures of the General Fund and impacts to other governmental funds via transfers from the General Fund to other funds and transfer into the General Fund from other funds. It is divided into the following sections: Revenues Expenditures Operating Results Capital Fund Balance Details Reserve Policy Compliance Revenues include all revenues not restricted or dedicated for specific uses. They support operations and are considered part of ordinary governmental activities and include revenues such as taxes, charges for services, licenses & permits, intergovernmental revenue, fines & penalties, and miscellaneous revenue. With the exception of grant funding, these revenues are considered to be ongoing. Also included in revenues are transfers in. Transfers in are one-time revenue received from other funds and transfer into the General Fund to pay for capital needs or debt service specific to the Public Safety Plan. Expenditures are for general operating and maintenance and include salaries and benefits, supplies, and services to provide a wide variety of services to our residential and business communities. Expenditures also includes annual transfers to debt service funds as well as transfers to the contingency fund to maint. 420420 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Operating results demonstrate if ongoing revenues are meeting annual maintenance and operational costs. Operating results do not reflect revenue or expenditures specific to capital projects. Thecapital section includes transfers out to capital project funds. These transfers provide funding for roadway projects including annual overlay, and general repairs and improvements to City owned facilities. The 2023-2024 biennium also includes transfers tofund technology. Fund balance details show the beginning fund balance for each year, change in fund balance, and ending fund balance. Reserve policy compliance demonstrates whether or not ending fund balance each year is at least 18% of previous year ongoing revenue. GENERAL REVENUES General revenues have been projected to increase by 2%in 20232026. This rate is lower than historical increases and takes into consideration the ongoing effects of the pandemic. Sales Tax This revenue category includes retail sales tax, criminal justice sales tax and natural gas use tax. Retail sales tax has historically comprised 94% to 96% of this revenue categorybut has been particularly hard hit by the pandemic. Property Taxes Property tax revenue is limited to a 1% annual increase plus taxes generated by new construction and annexations. Utility Taxes A utility tax was approved beginning in 2003 at an initial rate of 4%, increased to 5%, and to 6% in 2007. The tax applies to electric, natural gas, and communications sales. In 2009, Council adopted a 6% utility tax on solid waste collection in the City. The solid waste utility tax was increased in 2019 to 11% in November of 2019 and to 16% effective July 1, 2020. The increase applies only to commercial properties. Interfund Utility Taxes A 15% utility tax on revenue from City owned utilities was established in 2009 to provide funds for flood mitigation measures when the structural integrity of the Howard Hanson Dam was impaired. On May 1, 2010, the tax was reduced to 10%. In 2014, the tax was extended through 2023. Staff expects to present legislation early in 2023 to extend this tax an additional five years. Gambling Taxes The gambling tax revenue category comprises gambling, admission, and leasehold taxes. Historically, gambling taxes have constituted 91% to 96% of the category. 421421 2023 - 2024 Biennial BudgetCity of Tukwila, Washington Licenses and Permits This revenue category includes business licenses, residential rental licenses and permits related to construction, e.g.,building, electrical, mechanical, and plumbing permits; and special fire permits. Seattle City Light (SCL) Agreement The City entered into a contract agreement with SCL in 2003 with a 4% contract payment. The rate was increased to 5% in 2006 and to 6% in 2007. The rate currently remains at 6%. Franchise Fees The City administers franchise fees on its franchise agreements with thesolid waste provider and Comcast. Beginning in 2023, the City is proposing a franchise fee as a part of its agreement with Highline Water District and Water District 125. Business & Occupation (B&O Tax In order to continue to provide the same high-levelof services in the next biennium and in the out years, it will be necessary for the City to implement a new revenue stream. The City is proposing to implement a modest B&O tax in January 2024. In addition to maintain the current level of service, this new revenue source will allow the City to unfreeze frozen commissioned officer positions within the Police Department. Intergovernmental Revenue Intergovernmental revenue includes State shared liquor taxes and profits, operating grants, and theemergency services (EMS) allocation and other revenue from other governments. Chargesfor Services This revenue category includes Court related fees such as adult probation and record check fees; fees generated by the Community Development department for plan check and structural reviews; fire inspection and re-inspection fees and recreation fees for youth, senior and other programs. Indirect Cost Allocations Internal Service Funds, and the Enterprise Funds. The fees are expected to increase at the same rate as operating and maintenance costs. One-time Revenues One-time revenues include real property sales for surplus property. In this model, the one-time revenue derives from transfers into the general fund from the urban renewal fund for realized landsales and from anticipated motel property land sale. Additional land sales are planned as funding for the Public Safety Plan and have been included in the D-20 financial framework since 2018. 422422 2023 - 2024 Biennial BudgetCity of Tukwila, Washington DEDICATED REVENUES These revenues are recorded directly into the project funds they support and help pay for project costs but are not tied to a specific project. 423423 2023 - 2024 Biennial BudgetCity of Tukwila, Washington OPERATING TRANSFERSDEBT SERVICE 424424 2023 - 2024 Biennial BudgetCity of Tukwila, Washington PROJECT TRANSFERS General Fund project transfers are made to support capital and governmental projects. The contribution required is based on the financial status of the project fund (such as the Arterial Street fund, the Land/Parks Acquisition fund, etc.), the amount of dedicated revenues received into the fund, the amount of specific funding sources such as grants and the amount of the existing fund balance. Priority of use for project fund revenues generally areas follows: 1.Specific project funding such as grant revenue. 2.Dedicated taxes such as REET or parking tax. 3.Fund balance, debt or General Fund contributions/transfers depending on the unique circumstances of the project and the overall financial plan. FUND BALANCE To the extent revenues exceed expenditures, fund balance is increased and can be carried forward for use in the following fiscal year. To the extent expenditures exceed revenues, fund balance is shall equal or exceed 18% of the previous year operating revenues. The Reserve Policy also requires that a 10% minimum fund balance be maintained for the Contingency / Reserve Fund. The biennial budget complies with both these requirements, and both requirements are met in the subsequent biennium. 425425 2023 - 2024 Biennial BudgetCity of Tukwila, Washington 426426 2023 - 2024 Biennial BudgetCity of Tukwila, Washington 427427 2023 - 2024 Biennial BudgetCity of Tukwila, Washington 428428 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 429429 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 430430 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington ATTACHMENT D-1 NOTES TO WATER ENTERPRISE FUND 1)Rates reflect increases of 7.5% in 2023, 7.5% in 2024, and 5%/6% in 2025 through 2028. These rate increases are essential to sustain our reserve balance, site and construct a new water reservoir, which is required for the City to meet growth targets and cover any possible increases from Cascade Water Alliance (CWA). We will continue to review the annual rate model to confirm that the proposed increases are necessary. Future water purchased at additional costs will be passed on to ratepayers. The City has identified Cascade Water charges and the respective increases. CWA has proposed rate increases of 2.2% in 2023 and 2.2% in 2024. 2)Connection fees are estimated for the Allentown/Foster Point and Duwamish projects. 3)Cascade Water Alliance is split out to identify the actual costs of purchased water. CWA has scheduled increases in their six-year planning model that will affect our water rates. 4)Debt schedule includes Public Works Trust Fund (PWTF) loansand Bonds.Public Works debt service is projected to increase with Phase II,and is reflected accordingly on the projections. Water Debt Service includes:Expires20232024 2004 PWTF Allentown (26%)7/1/24$81,431.74$82,028.63 2006 Bond Allentown (26%)12/31/2646,388.7546,648.51 Subtotal127,820.49127,677.14 2018 Public Works Shops (17%)12/31/38260,559.00260,856.50 2019Public Works Shops (17%)12/31/3963,245.2763,189.17 Subtotal323,804.27324,045.67 Total$451,624.76$451,722.81 5)An Interfund Utility Tax was approved in October 2009 for the water, sewer, and surface water utilities. Gross revenues are currently taxed 10% through December 31, 2027. 6)updated in 2012 per Resolution No. 1774 to maintain an adequate fund balance in each of the enterprise funds. For the Enterprise Funds, exclusive of significant non-operating, non-recurring revenues. 7) department and the sewer department. For 2023 and 2024, Technology staff will continue to charge at 22% for the GIS Coordinator and 10% for the Information Systems Project Analyst. Water Enterprise Fund -supported through user charges. The utilities are financed and operated like a private business enterprise which requires periodic determination of revenues earned; expenses incurred, and net income for capital maintenance, public policy, management control and accountability. The Water Fund accounts 431431 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington for operations and capital improvements to provide water to a portion of City residents. King County Water District 125 and Highline Water District also supply water to City residents. 432432 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 433433 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington ATTACHMENT E-1 NOTES TO SEWER ENTERPRISE FUND 1)revenues separately. Metro increases will be passed through to the sewer ratepayers. King County Metro sewer fees will increase 5.75% in 2023 per KC Ordinance No. 19447 and we have factored in potential King County increases for 2024 through 2028. 2)3 percent increases are proposed for Tukwila sewer in 2023 and 2024. We will continue with the annual rate model review to confirm that the proposed increases are necessary. 3)Sewer connection fees for Allentown Phase I and Allentown/Foster Point Phase II. 4)King County Metro Sewer treatment fees are passed through to ratepayers. 5) 6)Includes the Public Works Trust Fund (PWTF) Loan and the 2006 Bond for the Allentown/Foster Point Phase II Sewer Improvement Project. Public Worksdebt service is projected to increase with Phase II, and is reflected accordingly on the projections. Sewer Debt Service includes:Expires20232024 2004 PWTF Allentown (62%)7/1/24$194,183.39$193,222.08 2006 Bond Allentown (62%)12/31/26110,619.33111,238.76 2013 PWTF CBD Sewer Rehab12/31/3343,233.7243,027.85 Subtotal351,672,31351,543.63 2018 Public Works Shops (10%)12/31/38145,606.50145,772.75 2019Public Works Shops (10%)12/31/3935,342.9535,311.60 Subtotal180,949,45181,084.35 Total$528,985.89$528,573.04 7)An Interfund Utility Tax was approved in October 2009 for the water, sewer, and surface water utilities. Gross revenues are currently taxed 10% through December 31, 2027. 8)The maintain an adequate fund balance in each of the enterprise funds. For the Enterprise Funds, the revenue, exclusive of significant non-operating, non-recurring revenues. 9) department and the sewer department. For 2023 and 2024, Technology staff will continue to charge at 22% for the GIS Coordinator and 10% for the Information Systems Project Analyst to assist with the GIS Inventory of the sewer fund. The Sewer fund is also splitting a GIS Technician position with the Surface Water fund. 10) The City is utilizing an interfund loan of up to $1.1 million from the Sewer Fund to purchase a fire engine as a part of the agreement with the Puget Sound Regional Fire Authority (PSRFA). As allowed by State law, the City will repay the Sewer Fund with interest, beginning in 2026. 434434 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Sewer Enterprise Fund -supported through user charges. The utilities are financed and operated like a private business enterprise which requires periodic determination of revenues earned; expenses incurred, and net income for capital maintenance, public policy, management control and accountability. The Sewer Fund accounts for operations and capital improvements to provide sanitary sewer to a portion of City residents.Valley View Sewer District also provides sewer in the City. 435435 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 436436 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington ATTACHMENT F-1 NOTES TO SURFACE WATER ENTERPRISE FUND 1)Reflects proposed rate increases of5% and 3% in 2023 through 2024. We will continue with the annual rate model review to confirm that the proposed Surface Water rate increases are necessary. 2)The National Pollution Discharge Elimination System (NPDES) permit required by the State Department of Ecology is having a significant impact on the Surface Water fund. 3)Potential grants and/or bond revenue. Included is the estimated Department of Ecology grant for NPDES and King County Flood Control District Opportunity grants as well as significant grant funding for the Chinook Wind Project. 4)Debt schedule includes PWTFloans and the 2006 Allentown Bond. Debt Service includes:Expires20232024 2004 PWTF Cascade View Const.7/01/24$224,365.58$223,254.86 2004 PWTF Allentown (12%)7/01/2437,956.0037,398.00 2006 Bond Allentown (12%)12/31/2621,410.1921,530.08 Subtotal283,359.65282,182.76 2018 Public Works Shops (23%)12/31/38360,185.00360,596.00 2019Public Works Shops (23%)12/31/39134,427.00134,350.00 Subtotal494,612.00494,946.51 Total$770,970.00$777,130.00 1)An Interfund Utility Tax was approved in October 2009 for the water, sewer, and surface water utilities. Gross revenues are currently taxed 10% through December 31, 2027. 5) maintainan adequate fund balance in each of the enterprise funds. For the Enterprise Funds, exclusive of significant non-operating, non-recurring revenues. 6)Cost of engineering to support capital projects, NPDES, and operation efforts in-house. Surface Water Enterprise Fund -supported through user charges. The utilities are financed and operated like a private business enterprise which requires periodic determination of revenues earned; expenses incurred, and net income for capital maintenance, public policy, management control and accountability. The Surface Water and surface water management function. Surface Water projects are required to meet Federal, State,and local mandates. The largest contributor to the surface water enterprise fund is the City of Tukwila. 437437 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 438438 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington ATTACHMENT G-1 NOTES TO GOLF ENTERPRISE FUND 1)Green Fees and Instruction are expected to increase modestly as a function of both increased instruction for new and young players and greens fee increases. This model allows for annual increases in green fees to keep current with the market. 2) transferred to the 411 Golf fund to cover Indirect Cost Allocation and Working Capital Reserves. 3)The Golf Maintenance building is covered 50%/50% between Golf and the Parks Department. 4)Indirect Cost Allocation will be calculated on an annual basis. 5)The Working Capital to maintain an adequate fund balance in each of the Enterprise Funds. For the Enterprise revenue, exclusive of significant non-operating, non-recurring revenues. Golf Enterprise Fund -supported through user charges. The funds are financed and operated like a private business enterprise which requires periodic determination of revenues earned, expenses incurred, and net income for capital maintenance, public policy, management control and accountability. The Golf Enterprise Fund accounts for operation, maintenance, debt service and improvements of the municipal golf facility. The difference between the other utility enterprise funds is that Golf has voluntary users as opposed to involuntary users of the water, sewer, and surface water funds. 439439 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington FINANCIAL POLICIES -approved set of values and expectations for Council Members, City staff, community members and other interested parties who may do business 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 The policies are reviewed on a biennialbasis and updated as needed.Thelatestrevision of the financial policies was adopted December 2020 via Resolution 2014. 440440 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 441441 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 442442 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 443443 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 444444 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 445445 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 446446 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington DEBT POLICY 447447 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 448448 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington CITY OF TUKWILADEBTPOLICY 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. 1. SECTIONPURPOSE,TYPEANDUSEOFDEBT Intheissuanceandmanagementofdebt,theCityshallcomplywiththeWashington State constitutionandwithallotherapplicablelegalrequirementsimposedbyfederal,stateand local laws, rules andregulations. Approval from theCity Council (the "Council")isrequiredpriortothe issuanceofalldebt. Long-termdebtwillonlybeused forimprovementsthatcannotbefinanced fromcurrentrevenuesortofulfill thepurposesset forthinthefirstparagraphofthisDebtPolicy (the"Policy"). Long-term debt will only be issued after reviewing the impact on the Six Year Financial Planning When both tax exempt and taxable debt is under consideration, Model and its policy guidelines. priority will be given to issuing the tax exempt debt, unless otherwise justified. LimitedTaxGeneralObligation(LTGO)Bonds. TheCity isauthorizedtosell LTGObonds underRCW39.36.020,subjecttotheapprovalof theCouncil.LTGObondswill beissued only if:(1)aprojectrequires fundingnotavailablefromalternative 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)matchingmoneyisavailablewhichmaybe lostifnotappliedforinatimelymanner;or (4)emergencyconditionsexistasdeterminedbytheCouncil. LTGO(non-voted)debtofthe City shallnotexceed anaggregate totalof1.5percent oftheCity'sassessedvalueoftaxable propertywithintheCity. UnlimitedTaxGeneralObligation(UTGO)Bonds. TheCityisauthorizedtosell UTGO bondsunderRCW 39.36.020,subjecttotheapprovalof theCouncil, and subject to voter approval. UTGOdebtwillbeusedforcapitalpurposeswhentheuse ofanexcesstaxlevyis necessaryfordebtservice payments. NocombinationofUTGO(voterapproved)debtandLTGO debtoftheCityshall exceedanaggregatetotalof: (a)2.5percentoftheCity'sassessedvalue ofthetaxableproperty withintheCity for general purposes; (b)2.5percentoftheCity'sassessed valueofthetaxableproperty withintheCity for parks, open spaces and capital facilities associated with economic development; and (c)2.5percentoftheCity'sassessedvalueofthe taxableproperty withintheCity for utility purposes. RevenueBonds. TheCityisauthorizedtosellrevenuebondsunderRCW 35.41.030, subject totheapprovaloftheCouncil. Revenuebondswillbeissuedto financethe acquisition, construction orimprovementstofacilitiesofenterprise systems operated bythe City,in accordancewithasystemandplanofimprovements. Theenterprisesystemmustbe legally authorized foroperationbytheCity. There arenolegal limitstotheamountofrevenuebonds theCitycanissue,buttheCitywillnotincurrevenueobligationswithout firstensuringthe 449449 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington abilityofanenterprisesystemtomeetallpledgesandcovenantscustomarily requiredby investorsinsuchobligationsduringthetermoftheobligation. LocalImprovementDistrictBonds. TheCityisauthorizedtoselllocalimprovement district (special assessment) bonds ("LIDbonds") under RCW 35.45.010, subjecttothe approvalofthe Council. LIDbondsareissuedtofinanceprojectsthatwillprovidespecialbenefit tocertain propertyowners. Thespeciallybenefitingpropertyownersareleviedanassessment, based uponaformuladevelopedtofairly reflectthebenefitreceivedbyeachpropertyownerin the localimprovement district. After consideration and review, theCity mayformlocalimprovement districtsuponpetition ofbenefiting propertyowner(s), unless theCouncil determinesto establish such districtsby resolution, pursuant to statutory authority. LIDs for utility improvements may be authorized as ULIDs, which may be financed through issuance of Revenue Bonds. LeasePurchase Financing. Lease purchase financing may be used when the cost of borrowing Short-Term Debt.The City is authorized to incurshort-termdebtunderchapter39.50 RCW, subjecttotheapprovaloftheCouncil. Short-termdebtmaybeissuedtomeet:(1)the immediate financingneedsofaprojectforwhichlong-termfinancinghasbeenidentified and is likely or securedbutnot yetreceived;or(2)cashflowneedswithinauthorized budgetsandanticipated receiptsforthe budgetyear. 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. . SECTION2RESPONSIBILITIES Theprimaryresponsibilityfordebtmanagementrestswiththe TheFinance Directorshall(orshallcausethefollowingtooccur): Providefortheissuanceofdebtatthelowestcostandrisk; Determinetheavailabledebtcapacity; Providefortheissuanceofdebtatappropriateintervalsandinreasonableamountsas requiredtofundapprovedprojects; RecommendtotheCouncilthemannerofsaleofdebt; Monitoropportunitiestorefunddebtandrecommendsuchrefundingasappropriate; Comply with all Internal Revenue Service (IRS), Securities and Exchange Commission (SEC)and MunicipalSecuritiesRulemakingBoard(MSRB)rulesand regulations governingtheissuanceof Provide informationforandparticipateinthepreparationandreviewofbond offeringor disclosure documents; Complywithallterms,conditions anddisclosures requiredbyOrdinancesgoverningthe debtissued; SubmittotheCouncilallrecommendationstoissuedebt; 450450 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Distribute toappropriate repositories, such as the EMMA repository managed by the Municipal Securities Rulemaking Board, informationregardingfinancialconditionand affairsatsuchtimesandintheformrequiredbycontract,regulationandgeneral practice, includingRule15c2-12regardingcontinuingdisclosure; Provideforthedistributionofpertinentinformationtoratingagencies; Coordinate and leadpresentationstoratingagencies,whenappropriate; Maintainadatabasewithalloutstandingdebt; Applyandpromoteprudentfiscalpractices; Select a qualified financial advisor with experience in municipal finance in Washington, and and Account for and payall bonded indebtedness for theCity,by specifically providingfor the timelypaymentof principal of and interestonalldebt;andensuringthatthefiscalagent receivesfundsforpaymentof debtserviceonorbeforethepaymentdate. TheCouncil shall: Approve the Debt Policy; Approve indebtedness; Approve budgets sufficient to provide for the timely payment of principal and intereston debt; Determine the mostappropriatefinancing plan for proposed debt, based on recommendation from the Finance Director, upon advice of ; and By Ordinance, delegate broad or limited authority to the Finance Director relative to execution of a financing plan approved by the Council. SECTION3:METHODOFSALEOFBONDS CompetitiveSale. TheFinance Directormay,upontheadviceoftheCity's financialadvisor, submittotheCouncilarecommendation toselldebtonacompetitive bidbasis. Citydebt issuedonacompetitive bidbasiswillbesoldtothebidderproposingthe lowesttrueinterest cost tothe City.Suchbid may takethe formofelectronicallytransmittedofferstopurchasethe bonds. Negotiated Sale. TheFinance Directormay,upontheadviceoftheCity's financialadvisor, submittotheCouncilarecommendation toselldebtonanegotiatedbasis. If debtissoldona negotiatedbasis,thenegotiationsoftermsandconditionsshallinclude,butnot belimited to, prices, interest rates, redemption provisions and underwritingcompensation. The Finance Director, withtheassistanceofits financialadvisor,shallevaluatethetermsofferedbythe underwriter including comparison of terms withprevailing termsandconditionsinthemarketplacefor comparableissues.Ifmorethanoneunderwriteris includedinthenegotiatedsaleofdebt,the Finance Directorshallestablishappropriatelevelsofliability,participationandpriorityoforders and,withtheassistanceofitsfinancialadvisor, overseethebond allocationprocess. Privateor Direct Placement. Whendeemedappropriatetominimizethe direct or indirect costsandrisksofadebt issue,theFinance Directorwill,upontheadviceoftheCity'sfinancial advisor,submit totheCouncilarequestto incurdebtissuethroughaprivateplacement or direct bank placement. 451451 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington SECTION4.REFUNDINGBONDSORNOTES Refundingswillbeconductedinaccordancewithchapter39.53RCW. Unlessotherwise justified, the City willrefinancedebt to either achieve debt service savingsasmarket opportunitiesarise, ortoeliminaterestrictivecovenants. Unlessotherwisejustified,an "advancerefunding" transactionwillrequireapresent valuesavings offivepercentoftheprincipalamountofthedebtbeingrefunded. In addition to the savings, any determination to refund debt should take into consideration all costs and negative arbitrage in the refunding escrow. A "currentrefunding"transactionwillrequirepresentvaluesavingsinanamountorpercentage tobedetermined by the Finance Director based upon theadviceofthe City'sfinancialadvisor. SECTION5.STRUCTURALELEMENTS Maturity Term. TheCityshallissuedebtwithanaveragelifelessthanorequaltothe averagelifeoftheassetsbeingfinanced. Unlessotherwisestatedinlaw,thefinalmaturity of the debtshallbenolongerthan40years(RCW39.46.110). DebtServiceStructure. Unlessotherwisejustifiedanddeemednecessary,debtservice shouldbestructured onalevel annual basis. Refunding bondsshouldbestructuredtoproduce debt servicesavings asdetermined bytheFinance Director, based upon theadviceoftheCity's financialadvisor,tobeinthebestinterestoftheCity.Unlessspecificallyjustified and deemed necessary,debt shallnot havecapitalizedinterest. Ifappropriate, debt service reservefunds maybeusedforrevenuebonds. MaturityStructure.TheCity'slong-termdebtmayincludeserialandtermbonds. Unless otherwisejustified,termbondsshouldbesoldwith mandatorysinkingfundrequirements. PriceStructure. TheCity'slong-termdebtmayincludepar,discountandpremium bonds. Discountandpremiumbondsmustbedemonstratedtobeadvantageousrelativetopar bond structures,givenapplicablemarketconditionsandtheCity'sfinancinggoals. InterestPayments.Unlessotherwisejustifiedanddeemednecessary,long-termdebtwill bear interestpayablesemiannually. RedemptionFeatures.Foreachtransaction,theCityshallevaluatethecostsand benefits ofcall provisions. Capitalization.Debtservicereservesmaybecapitalizedforenterpriseactivitiesonly. Costs ofissuancemay becapitalizedfor alldebt. Interestcostsmaybecapitalizedupon theadviceof theCity'sfinancialadvisorforanytypeofdebt. BondInsurance.TheCitymayevaluatethecostsandbenefitsofbondinsuranceorother creditenhancements. Anycreditenhancementpurchased bytheCityshallbe competitively procured unless otherwise justified. 452452 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Tax-exemption.Unlessotherwisejustifiedanddeemed necessary,the Cityshallissue itsdebt onatax-exemptbasis. 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. SECTION6.CREDIT OBJECTIVE The City shallseekto maintainandimproveits bond rating or ratings, as applicable. SECTION 7.USEOFPROFESSIONALSANDOTHERSERVICEPROVIDERS BondCounsel.AlldebtissuedbytheCitywillincludeawrittenopinionbybond counsel affirmingthattheCityisauthorized toissuethedebt,andthatallstatutory requirementshave beenmet. Thebondcounselopinionandotherdocumentsrelatingtothe issuance ofdebt willbepreparedbynationallyrecognizedbondcounselwithextensive experienceinpublic financeandtaxissues. BondcounselwillbeappointedbytheFinance Director consistent FinancialAdvisor.The Finance Directorwillappointafinancialadvisorforeach debtissue, or for a specified term,consistentwiththeCity'sgeneralauthoritytocontract.Thefinancial advisor shall benationallyrecognized,havecomprehensivemunicipaldebtexperience,including debt structuringandpricingofmunicipalsecurities, MSRB and SEC, andhaveknowledgeofStatelawsrelatingto Cityfinances. TheCityfinancial advisoristobeavailable forgeneralpurposes,andwill assisttheCitywithallfinancingissues. Innocaseshallthefinancialadvisorserveas underwriterfor theCity'sdebtissues. Underwriter.TheFinance DirectorinconsultationwiththeCity'sfinancial advisorwillselect anunderwriterforany negotiatedsaleofbonds. The selectionof anunderwritermaybefor anindividualbondissue,seriesoffinancingsoraspecifiedtimeperiod,asdetermined bythe Finance Director. Dependinguponthenature andamountofeach financing,theFinance Directorisauthorized,inconsultationwiththeCity'sfinancial advisor,toappointmorethan oneunderwriter foreachfinancingandtodesignate one underwriting firmasthemanaging underwriter. OtherServiceProviders.Professionalservicessuchasverificationagent,escrowagent or rebateanalystshallbeappointedbytheFinance Directorinconsultationwiththe City's financial advisor and/or bondcounsel. OtherCityPoliciesandProcedures.TheCityshallcomplywithitsPost-Issuance Tax CompliancePolicy, andshall 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 453453 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Purpose. At the time of issuance of any Bonds, regardless of tax status, the City is required -12. The Undertaking is a contract between the City and the underwriter in which the City agrees to he Municipal Securities events that occur during the year. Responsibility for Undertaking. The Finance Director is responsible for negotiating the terms of and complyi 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 Directorwill 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 finance department and other departments of the City are aware of the eventsthat 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- -exempt bonds and other obligations issued by the City for which federal 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- -exempt bonds. However, the City Council has delegated the primary operating responsibil- 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: 454454 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington (a) purchases and sales of investments made with bond proceeds (including amounts treated 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 because the City did not reasonably expect to issue more than $5,000,000 of tax-exempt bonds in that calendar year; (d) calculatio 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 Directorwill adopt procedures calculated to educate and inform the principal operating officials of those ith 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: unit, including business corporations, partnerships, limited liability companies, associations, nonprofit corporations, natural persons engaged in trade or business activity, andthe 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 s), output contract for the purchase of - any similar use arrangement thatprovides 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 455455 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington use, of which no more than 5% of the proceeds of the tax-exempt bond issue (including the 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, anddetermine whether that use arrangement, if put into effect, will be consistent with the restrictions on private business use of the bond-financed property; 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. 456456 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity 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. ExpenditureObject 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: 510Salaries 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. 520Personnel Benefits The benefits paid by the employer as part of the conditions of current and past employment. 530Supplies This is a basic classification of expenditures by object for articles and commodities purchased for consumption or resale. 531Office and Operating Supplies Items purchased directly and consumed by a department. Examples: Forms, Chemicals, Publications, Toner, Office Supplies, etc. 532Repairs & Maintenance Supplies Includes fuel used to generate power, fuel for 47. 534 Supplies purchased for inventory for resale 535 Small tools and minor equipment 536Technology supplies 537Fleet supplies 539Power, Water, Gas purchased for resale 540Services 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. 541Professional Services Examples: Accounting and Auditing, Engineering and Architectural, Computer Programming, Management Consulting, Legal, Custodial Cleaning,Insurance,etc. 457457 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 542Communication Examples: Telephone, Internet, Postage, Fax, Printing & Binding, recording documents, Microfilming,and imaging services 543Professional Development Examples: Per Diem, Lodging, Meal, Mileage, Travel Costs, Registrations, Memberships,certifications, etc. 544Advertisingand Marketing 545Operating Rental and Leases 546Technology Services 547Utility Services Examples: Gas, Water, Sewer, Electricity, Waste Disposal, Cable TV 548Repairs and Maintenance ServicesContracted labor and supplies furnished by contractors. Examples: Building improvements, Structure, Equipment. 549OtherMiscellaneous Examples: Dues, Subscriptions Judgments and Damages, Banking and Credit Card fees, Witnessand JurorFees, taxes and assessments, Services nototherwise classified. 560Capital 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. 561Land and Land Improvements Examples: Easements, Site Improvements, Rights of way, Land Acquisition Costs and related expenditures, intangible rights to land. 562Building and Structures Acquisition, Construction,and Improvements 563Other 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 564Machinery and Equipment Examples: Communications, Janitorial, Transportation, Police Dogs, Artwork, Office Furniture and Equipment, Heavy Duty Work Equipment, Computer Software/Hardware. 570Debt Service Principal Used for Bonds and Loan Principal 580Debt Service Interest and Related Costs Used for Interest, Issuance Costs on External Debt. 458458 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington STAFFING LEVELS ACTUALBUDGETED DEPARTMENT2012201320142015201620172018201920202021202220232024 Council 8.008.008.008.008.008.008.008.008.008.008.008.008.00 (a,b,c) Mayor 15.7516.7520.0019.0016.0016.0016.009.509.504.504.504.504.50 (a) Administrative Services -------10.0010.0022.0422.0422.0422.04 (a) Human Resources 4.004.004.004.004.004.004.00------ Finance 12.0012.0012.0012.0012.0012.0012.0012.0012.0012.0012.0014.0015.00 Recreation 16.2516.2516.0016.7516.7517.2517.2516.2516.2516.0016.0015.2515.25 Community Development 23.3822.1321.6321.0025.7526.2525.7525.5025.5031.0031.0031.2531.25 (a) Court 9.009.009.108.109.109.859.859.909.907.907.9010.6510.65 Police 88.0087.5089.0093.0097.5097.0097.0098.0098.0091.0091.0096.0096.00 Fire 67.0067.0067.0070.0067.0067.0067.0067.0067.0066.0066.00-- (a) Information Technology 8.007.006.006.006.509.009.009.009.00---- Public Works 30.0031.0031.0028.0028.0023.0023.0023.2023.2019.0019.0018.0018.00 Parks 7.506.007.007.008.508.008.009.009.009.509.5011.2511.25 © Lodging Tax-------0.500.500.500.500.500.50 Street 12.00 12.50 11.50 10.00 12.00 11.50 11.50 11.50 11.50 11.5011.50 11.50 11.50 Water 7.00 7.00 7.00 6.50 7.50 7.50 7.50 7.40 7.40 7.82 7.827.82 7.82 Sewer 2.00 2.00 2.00 2.50 3.50 4.50 4.50 4.40 4.40 6.82 8.326.82 8.32 Golf 8.25 9.25 8.25 8.25 8.25 8.75 8.75 8.75 8.75 8.75 10.508.75 10.50 Suface Water 8.00 8.00 8.00 12.00 12.50 12.50 12.50 12.50 12.50 12.8212.82 15.32 15.32 Equipment Rental 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.005.00 5.00 Arterial Street - - - - - - - - - 2.00 4.002.00 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 (a) 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. 459459 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 460460 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Position Changes for2023-2024 FTE FTE FTE Funding Change Change Change Department2021/20222022/20232023/2024 Administrative Services Human Resources Director - reclassed to 0.00 0.00 Deputy Director Admin Services/CPO1.00 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/CIO1.00 1.00 1.00 0.00 0.00 0.00 IT Applications Support Specialist - new in 20211.00 1.00 1.00 1.00 Finance ARPA Funds Analyst - new in 20221.00 1.00 1.00 1.00 0.00 0.00 ARPA Funds B&O Analyst - new in 2023 & 20240.00 1.00 2.00 0.00 1.00 1.00 B&O Tax Recreation Recreation Program Assistant - increased FTE0.50 0.75 0.75 0.00 0.25 0.00 ARPA Funds Recreation Program Specialist - decreased FTE4.00 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 FTE5.75 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 FTE3.00 2.00 2.00 0.00 (1.00)0.00 Senior Planner - increased FTE0.75 2.00 2.00 0.00 1.25 0.00 Building Inspector III - decreased FTE2.00 1.00 1.00 0.00 (1.00)0.00 Project Inspector - new in 20221.00 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 0.50 0.75 0.75 0.00 0.25 0.00 Court Operations Assistant and increased FTE 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 FTE1.00 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 Serv Case Mngr - new in 20211.00 1.00 1.00 1.00 0.00 0.00 Probation Officer Court - reclassed to Court 1.00 1.00 1.00 0.00 0.00 0.00 Support Services Manager Court Operations Supervisor - new in 20211.00 1.00 1.00 1.00 0.00 0.00 Police Police Support Officer - decreased FTE1.00 1.00 1.00 (1.00)0.00 0.00 Disposition Research Specialist - new in 20221.00 1.00 1.00 1.00 0.00 0.00 Mental Health Professional - new in 20230.00 1.00 1.00 0.00 1.00 0.00 Police Officer - new in 20230.00 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 461461 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Position Changes for 2023-2024(continued): FTE FTE FTE Funding Change Change Change Department2021/20222022/20232023/2024 Fire The Fire Department will be contracted for 2023 66.00 0.00 0.00 0.00 (66.00)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 FTE4.00 2.00 2.00 0.00 (2.00)0.00 Parks Maintenance Worker - new in 20212.25 2.25 2.25 2.25 0.00 0.00 Parks Maintenance Technician - increased FTE1.50 2.00 2.00 0.00 0.50 0.00 Arterial Street EIS Project Director - new in 20221.00 1.00 1.00 1.00 0.00 0.00 Grant Solid Waste Contract Coordinator - new in 20230.00 1.00 1.00 0.00 1.00 0.00 Grant Sewer Senior Program Manager - reduced FTE1.00 0.00 0.00 0.00 (1.00)0.00 Utilities Engineer/Asst City Eng - new in 20211.00 1.00 1.00 1.00 0.00 0.00 Maintenance Operations Manager - new in 20211.00 1.00 1.00 1.00 0.00 0.00 GIS Field Tech - new in 20230.00 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 0.50 0.50 0.50 0.50 0.00 0.00 Golf Shop Assistant - new in 2021 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 FTE2.25 1.50 1.50 0.00 (0.75)0.00 Golf Maintenace - new in 20211.75 1.75 1.75 1.75 0.00 0.00 Surface Water Levee Project Manager - new in 20211.00 1.00 1.00 1.00 0.00 0.00 NPDES Inspector Junior - new in 20230.00 1.00 1.00 0.00 1.00 0.00 GIS Field Tech - new in 20230.00 0.50 0.50 0.00 0.50 0.00 (64.00)1.00 Total FTE Change15.75 462462 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 2023 POSITION SALARY SCHEDULE Elected OfficialsMinimumMaximum COUNCIL MEMBER$15,000 $15,000 MAYOR$131,694 $131,694 Non-Represented (2022 Salaries -2023 Not Established)MinimumMaximum 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 DEPUTYCITY 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 TRAFFICENGINEER/ASST CITY ENG$122,094 $155,474 UTILITIES ENGINEER/ASST CITY ENG$122,094 $155,474 Police CommanderMinimumMaximum POLICE COMMANDER$176,256 $195,432 Police Non-CommissionedMinimumMaximum COMMUNITY ENGAGEMENT COORDINATOR$66,612 $80,964 EVIDENCE TECHNICIAN$70,032 $84,180 EVIDENCE TECHNICIAN LEAD$74,460 $92,208 463463 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Police Non-Commissioned (continued)MinimumMaximum 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 GuildMinimumMaximum POLICE OFFICER$90,552 $120,864 Teamsters (2022 salaries -contract for 2023 not settled)MinimumMaximum 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 COURTOPERATIONS 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 464464 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Teamsters (2022 salaries -contract for 2023 not settled)(cont.)MinimumMaximum 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 SergeantsMinimumMaximum POLICE SERGEANT$135,372 $142,140 465465 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity 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. 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. 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. 466466 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity 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 requiredfor 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 Internal Service Funds: used to report any activity that provides goods or services to other funds, departments,or agencies of the government. Fiduciary Funds: used to account for assets held by a government in a trustee capacity or as an agent for individuals. Agency Funds: used to report resources held by the government in a purely custodial capacity (assets and liabilities). 467467 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington RELATIONSHIP BETWEEN FUNCTIONAL UNITS AND FUNDS The following two tables show the relationship of departments to all funds in the City. 468468 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington CITY STATISTICS Date of IncorporationJune 23, 1908 Form of GovernmentMayor-Council Type of GovernmentNon-Charter, Optional Code City Area9.6Square Miles Population21,978 Number of City Employees(2023 Budget)294 Number of Tukwila Business Licenses2,291 Number of Non-Resident Business Licenses2,701 Total Direct Tax Rate$2.44 Total Assessed Value$8,979,390,983 Fire Protection(Contracted)-- Number of Fire Personnel:65 Number of Stations:4 Number of Responses:5,800 (2022projected) Total Fire Loss:$1.0million (2022projected) Police Protection-- Number of Police Personnel:96 Parks and Recreation-- 18Public Developed Parks191Acres Playgrounds11 Maintained Trails15 Miles Golf Courses1 Street Miles:188.2Miles Libraries-- Number of Libraries:2 469469 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington MAJOR EMPLOYERS IN TUKWILA Tukwila retail enterprises. The largest local employers are listed below: 470470 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington 471471 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington GENERALFUND, ENTERPRISEFUNDS,ANDFLEETFUNDPROGRAMS BYTIER FTEFTE% Change Program DescriptionTierLegally Required (Y/N)Type of Program2023 Budget2024 Budget AllocationAllocation2023 - 2024 Community Investment 1N - Best PracticeCommunity7.5631,953,8857.8381,966,6260.65% Current Planning 1Y - Federal/StateCommunity1.960344,5882.000375,9759.11% Emergency Prep & Response 1Y - Federal/StateGovernance1.119590,0841.110639,8958.44% Equity 1Y - Ordinance/ResolutionCommunity0.606119,1760.606125,1104.98% Governmental & Regionl Affairs 1Y - Federal/StateCommunity1.425297,7331.425308,7043.68% Legislative & Budget Oversight 1Y - Federal/StateGovernance5.950257,5505.950263,2812.22% Levees 1Y - Federal/StateCommunity1.000178,0571.000186,7004.85% Long-Range & Comprehensive Pln 1Y - Federal/StateGovernance1.560359,8191.560382,6496.34% Police Patrol Services 1Y - City CodeCommunity36.0608,858,67336.0609,027,8881.91% Projects & Capital Impr Mgmnt 1N - Best PracticeCommunity6.96016,648,9177.01017,192,7413.27% Public Safety Plan 1Y - City CodeGovernance0.07517,2840.07518,1384.94% Pump Station Monitor/Maint 1Y - Federal/StateCommunity1.725439,7401.725443,0190.75% Sidewalks 1Y - City CodeCommunity0.43073,0790.43077,4225.94% Snow & Ice Control 1Y - City CodeCommunity0.880134,6220.880143,3216.46% Traffic Control Devices 1Y - Federal/StateCommunity2.330598,3022.330580,799-2.93% Traffic Enf & Crash Invstgn Tm 1Y - Federal/StateCommunity4.500878,6494.500913,6393.98% 1 - Total 74.14331,750,15974.49932,645,9062.82% 472472 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Programs by Tier (continued) FTEFTE% Change Program DescriptionTierLegally Required (Y/N)Type of Program2023 Budget2024 Budget AllocationAllocation2023 - 2024 Administration2Y - Federal/StateGovernance23.28410,376,77723.50411,174,8117.69% Budget/CIP Development2Y - Federal/StateGovernance1.392269,3231.366262,607-2.49% Business & Develpmt Attr/Rtntn2N - Best PracticeCommunity0.395304,1240.395118,506-61.03% Business Application Services2Y - Federal/StateGovernance0.280107,1570.280109,5482.23% Business System Mngmnt & Spprt2Y - Federal/StateGovernance0.580171,0500.580176,9223.43% City Policy Development2Y - Federal/StateGovernance0.700171,0010.700178,8264.58% Civil Service Recruit & Hiring2Y - Federal/StateGovernance1.970570,8851.970561,211-1.69% Code Enforcement2Y - City CodeCommunity3.210495,9873.210518,4124.52% Communications & Cmmnty Engmnt2N - Best PracticeCommunity11.7102,190,18012.0202,327,6326.28% Community Policing Team2N - Best PracticeCommunity4.920944,6294.920973,8423.09% Community Risk Reduction2Y - Ordinance/ResolutionCommunity-689,300-723,8005.01% Construction Permit Rvw & Insp2Y - Federal/StateCommunity6.6851,209,6046.5851,241,5802.64% Council Agenda/Meeting Functns2Y - Federal/StateGovernance0.790116,6560.790122,5175.02% Council Legislative Support2Y - Federal/StateGovernance0.28068,5090.28071,8424.86% Critical Incident Response2N - Best PracticeCommunity1.650395,5351.650394,697-0.21% Cyber Secrty/Busnss Continuity2N - Best PracticeGovernance0.890183,1500.890190,9234.24% Data Analytics2N - Best PracticeGovernance0.15231,1010.15232,5394.62% Destination Development2N - Best PracticeCommunity0.0305,8650.0306,1605.04% Ditches, Ponds, Bioswale2Y - Federal/StateCommunity0.900168,1310.900174,6373.87% Emergency Management Program2Y - Federal/StateCommunity2.000391,8412.000412,5375.28% End-User Infrastructure Svcs2Y - Federal/StateGovernance0.640518,4510.640524,9871.26% Environmental Stewardship2Y - Ordinance/ResolutionCommunity3.895630,6173.895622,582-1.27% Fin Rept & Anlys for Depts2Y - Federal/StateGovernance0.54390,9100.52393,0692.37% GIS2Y - City CodeGovernance3.658544,3423.658581,3346.80% Invstgtn of Felony and Juv Crm2Y - City CodeCommunity11.4002,210,17611.4002,264,5052.46% Manhole/Catchbasins2N - Best PracticeCommunity1.875287,2151.875301,1854.86% Meter Reading and Maintenance2N - Best PracticeCommunity1.050205,0781.050216,5845.61% Minor Structural Repairs2N - Best PracticeCommunity0.38048,6200.38051,4485.82% Narcotics & Human Traf Invstgt2N - Best PracticeCommunity6.3001,260,9176.3001,273,4781.00% NPDES2Y - Federal/StateCommunity4.175622,3554.175655,8465.38% Ordinance, Resolution&TMC Dev2Y - Federal/StateGovernance1.225199,4661.225209,3954.98% Outball/Flap Gates/Trash Racks2N - Best PracticeCommunity1.550218,5211.550230,0025.25% Policy Development/Compliance2Y - Federal/StateGovernance0.29053,4590.29057,5787.70% Pothole and Litter Control2N - Best PracticeCommunity0.3501,100,6370.3501,155,1744.96% Prosecution Services2Y - Federal/StateCommunity0.030155,0020.030155,2310.15% Public Defense Program2Y - Federal/StateCommunity0.100447,4220.100448,1840.17% Recruiting and Hiring2Y - City CodeGovernance0.840151,8250.840157,8013.94% Rental Housing2Y - City CodeCommunity1.225161,5891.225169,5164.91% Reservoir/Water Supply Stns2Y - Federal/StateCommunity1.050205,0441.050224,5489.51% Street Cleaning2Y - Ordinance/ResolutionCommunity0.780636,2700.780425,982-33.05% Street Lighting2Y - Ordinance/ResolutionCommunity2.100642,2452.100679,6485.82% Surface Water Mains2Y - Federal/StateCommunity1.875276,7451.875290,0324.80% Tourism Marketing2N - Best PracticeCommunity0.15029,3230.15030,7995.04% Utilities/Surface Water2Y - City CodeGovernance-903,241-946,8964.83% Video & Fiber2Y - City CodeCommunity0.800143,0810.800151,6115.96% 2 - Total 108.09930,603,359108.48331,690,9643.55% 473473 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Programs by Tier (continued) FTEFTE% Change Program DescriptionTierLegally Required (Y/N)Type of Program2023 Budget2024 Budget AllocationAllocation2023 - 2024 Accounts Payable3Y - Federal/StateGovernance1.779292,6891.681289,772-1.00% Acct Rec/Misc Billing/LID/etc.3Y - Federal/StateGovernance1.570248,4961.570260,6064.87% Animal Control3Y - City CodeCommunity-119,182-125,1425.00% Benefit Plan Management3Y - Federal/StateGovernance0.40085,7380.40091,0476.19% Boards/Commissions/Committees3Y - City CodeGovernance1.648374,6111.715397,3816.08% Business License Admin3Y - City CodeGovernance0.15022,9780.15024,2555.56% Capital Asset Accounting3Y - Federal/StateGovernance0.08014,2190.07012,913-9.18% City Attorney Services3Y - Federal/StateCommunity0.020501,8350.020525,9874.81% Classification & Compensation3Y - Ordinance/ResolutionGovernance0.220191,8360.22044,915-76.59% Course Maintenance3Y - Federal/StateCommunity4.808986,6454.808991,9220.53% Digital Records Center3Y - Federal/StateGovernance0.970176,3000.970182,9683.78% Emergency Application Services3N - Best PracticeGovernance0.19230,4200.19231,9214.94% Facility Rentals3N - No MandateCommunity0.525141,5590.525147,4774.18% Fin Report/ACFR/Audit/GL Admin3Y - Federal/StateGovernance1.054354,1430.998369,8224.43% Golf Maint Operations Admin3N - Best PracticeCommunity0.11254,8750.10055,5941.31% Grants Admin & Accounting3Y - Federal/StateGovernance1.601250,0401.501255,8982.34% Health & Safety3Y - Federal/StateGovernance0.27093,1580.27096,9124.03% Homeless Encampment Response3N - Best PracticeCommunity0.17544,3740.17546,6185.06% Labor & Employee Relations3Y - Federal/StateGovernance0.44090,5050.44096,6266.76% Long-Range Fin Planning Model3Y - City CodeGovernance0.060213,0580.06013,699-93.57% Mandatory Training3Y - Federal/StateGovernance2.652670,8782.652654,977-2.37% Network Infrastructure Srvcs3N - Best PracticeGovernance0.490192,3400.490196,9882.42% Older Adult Services and Prgms3N - No MandateCommunity1.795340,6241.795354,7674.15% Park Restrooms Contract3N - Best PracticeCommunity0.01081,5100.01083,9763.03% Parks Facility Maintenance3N - Best PracticeCommunity1.568195,0951.568211,6528.49% Parks Maintenance3N - Best PracticeCommunity3.530920,8573.530868,910-5.64% Permit Intake, Issuance, Coord3Y - Federal/StateCommunity4.935656,0884.935689,7495.13% Police Support Operations3N - Best PracticeGovernance7.7501,131,4627.7501,201,1836.16% Preschool Services and Program3N - No MandateCommunity0.59578,4650.59582,7155.42% Pro Shop Operations3N - No MandateCommunity3.612593,8503.674646,2468.82% Professional Dev & Training3Y - Ordinance/ResolutionGovernance3.635862,1023.490868,1320.70% Professional Standards3Y - Federal/StateGovernance1.560301,8601.560323,5537.19% Risk Management3Y - Federal/StateGovernance0.0451,127,0530.0751,292,41014.67% School Zone Safety Cameras3N - Best PracticeCommunity3.135498,5613.015504,2791.15% Streetscapes/Median Landscape3N - Best PracticeCommunity0.75086,2590.75092,4007.12% TIB Bus Stop/Streetscape3N - Best PracticeCommunity2.100296,9782.100315,7896.33% Trail Maintenance3N - Best PracticeCommunity0.61368,2090.61374,3108.94% Utility Billing3Y - Federal/StateGovernance1.8383,507,9311.8383,568,9911.74% Water Mains/Service Lines3Y - Federal/StateCommunity1.300225,0221.300239,2016.30% Water Quality/Backflow Prev3Y - Federal/StateCommunity1.200196,2011.200205,3334.65% Wellness & Adult Srvcs & Prgms3N - No MandateCommunity1.050330,4721.050342,8103.73% Youth & Teen Srvcs and Prgms3N - No MandateCommunity2.040841,9282.040869,5553.28% 3 - Total 62.27617,490,40561.89417,749,4021.48% 474474 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington Programs by Tier (continued) 475475 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity 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 agovernment 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 accrualmethod for proprietary funds ormodifiedaccrual methodfor governmental funds. BENEFITS. Costs paid by the City on behalf of its employees. Examples includemedical 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. Themethod used to make revisions to the adopted budget. Adjustments are made through an ordinance approved by the City Council. 476476 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity 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 thebudget 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. CAPITALASSETS. Long term assetssuch 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 programfor 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 PROJECTSFUND. 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 f $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. 477477 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity 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 whichthe 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 designatedto a particular purposeor undesignatedas 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. 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 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 478478 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity 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. 479479 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity 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 ofa 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 andmay 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. 480480 2023 - 2024 Biennial Budget2023 - 2024 Biennial BudgetCity of Tukwila, WashingtonCity of Tukwila, Washington LIST OF ACRONYMS AND ABBREVIATIONS AWC-Association of Washington Cities CBDCentral Business District CCSCatholic Community Services CDBG Community Development Block Grant CIPCapital Improvement Program CMAQ Congestion Mitigation and air Quality Improvement COLACost of Living Adjustment DUI/DWIDriving Under the Influence /Driving While Intoxicated DWLSDriving While License Suspended SKCEDISouthwest King County Economic Development Initiative EISEnvironmental Impact Statement FEMAFederal Emergency Management Agency FEMA CERT Federal Emergency Mgmt.Agency, Community Emergency Response Team FTEFull Time Equivalent GAAP Generally Accepted Accounting Principles GASB Governmental Accounting Standards Board GFOA Government Finance Officers Association GISGeographic Information System HUDHousing and Urban Development, United States Department of KCHAKing County Housing Authority LIDLocal Improvement District MVET Motor Vehicle Excise Tax NLCNational League of Cities NPDES National Pollutant Discharge Elimination System PBBPriority-Based Budgeting PSRCPuget Sound Regional Council PSRFAPuget Sound Regional Fire Authority PWTFL Public Works Trust Fund Loan REETReal Estate Excise Tax RMGResearch Management Grant ROWRight Of Way SCASuburban Cities Association SEPAState Environmental PolicyAct SSRTASeattle Southside Regional Tourism Authority SWKCCSouthwest King County Chamber of Commerce SWMSurface Water Management TDMTransportation Demand Management TIBTukwila International Boulevard TODTransit Oriented Development VALVUEValley ViewSewer District WCIAWashington Cities Insurance Authority WD111Water District #111 WRIAWater Resource Inventory Area (Watershed Management Project) WSDOTWashington State Department of Transportation 481481