HomeMy WebLinkAboutFS 2009-08-18 COMPLETE AGENDA PACKETItem
1. PRESENTATION(S)
2. BUSINESS AGENDA
c. 2008 CAFR update; Shawn Hunstock,
Finance Director (verbal update only).
3. ANNOUNCEMENTS
4. MISCELLANEOUS
City of Tukwila
Finance and Safety
Committee
o Pam Linder, Chair
O Joe Duffie
O De'Sean Quinn
AGENDA
TUESDAY, AUGUST 18, 2009
CONFERENCE ROOM #3; 5:00 PM
Action to be Taken
a. City -wide quarterly budget update; a. Information only.
Shawn Hunstock, Finance Director.
b. Sales Tax Report;
Shawn Hunstock, Finance Director. b. Information only.
Distribution: M. Hart J. Pace
P. Linder V. Jessop D. Speck
J. Duffle S. Kerslake R. Still
D. Quinn K. Kertzman D. Tomaso
J. Hernandez T. Kinlow M. Villa
D. Robertson K. Matej Judge Walden
Mayor Haggerton D. McOmber B. Arthur
R. Berry M. Miotke C. Parrish
C. O'Flaherty J. Morrow J. Eide
B. Fletcher G. Labanara K. Narog(cover)
D. Haynes D. Lincoln S. Kirby(email)
S. Hunstock N. Olivas S. Norris(emaii
c. Information only.
Next Scheduled Meeting: Wednesday, September 9, 2009
Page
Pg.1
Pg.35
Pg.
Committee Goals:
Work together in cooperation with nearby cities to address common problems in the Highway 99 corridor and Military
Road.
Ensure a commitment to continued human services funding in relation to the cost of living through consistent review of
regional, state and federal budgets affecting human services progams and services (also assigned to CAP).
Research the viability of sponsoring a City -wide Citizens' Academy (also assigned to CAP).
t o. The City of Tukwila strives to accommodate individuals with disabilities.
Please contact the City Clerk's Office at 206- 433 -1800 for assistance.
Item
1. PRESENTATION(S)
2. BUSINESS AGENDA
City of Tukwila
Finance and Safety
Committee
O Pam Linder, Chair
O Joe Duffie
O De'Sean Quinn
AGENDA
TUESDAY, AUGUST 18, 2009
CONFERENCE ROOM #3; 5:00 PM
d. SCORE Interlocal Agreement Amendments;
Shawn ffunstock, Finance Director.
3. ANNOUNCEMENTS
4. MISCELLANEOUS
Addendu
Distribution:
P. Linder
J. Duffle
D. Quinn
J. Hernandez
D. Robertson
Mayor Haggerton
R. Berry
C. O'Flaherty
B. Fletcher
D. Haynes
S. Hunstock
Action to be Taken
d. Forward to 8/24 C.O.W. and Pg.1
9/8 Regular.
Next Scheduled Meeting: Wednesday, September 9, 2009
The City of Tukwila strives to accommodate individuals with disabilities.
Please contact the City Clerk's Office at 206 433 -1800 for assistance.
M. Hart J. Pace
V. Jessop D. Speck
S. Kerslake R. Still
K. Kertzman D. Tomaso
T. Kinlow M. Villa
K. Matej Judge Walden
D. McOmber B. Arthur
M. Miotke C. Parrish
J. Morrow J. Eide
G. Labanara K. Narog(cover)
D. Lincoln S. Kirby(email)
N. Olivas S. Norris(emaii)
Page
TO:
All Funds
City of Tukwila
INFORMATIONAL MEMORANDUM
Mayor Haggerton
Rhonda Berry
Finance and Safety Committee
FROM: Shawn Hunstock, Finance Director
DATE: August 12, 2009
SUBJECT: Second Quarter 2009 Budget Update
Jim Haggerton, Mayor
The following pages summarize the status of various funds throughout the City, as of
June 30, 2009. As you will see from many of the pages, revenue is down in several
areas for multiple funds. However, expenditures are generally down as well, meaning
there is no immediate concern in terms of cash flow or solvency for the various funds.
During the discussion of Codiga Park and the Parks Open Space Acquisition Fund,
there was some discussion about the fund balance available for use within that fund.
wanted to give Council information about fund balance available in all funds. Many of
these funds have restrictions on the use of the fund balance, but I thought it worthwhile
for Council to know the balances in each fund, as of June 30
LEOFF Insurance Fund
Self- Insurance Fund
Equipment Replacement Fund
Surface Water Fund
Foster Golf Fund
Sewer Fund
Water Fund
General Gov Improvements
Facility Replacement Fund
Parks Acq Fund
Debt Service Funds
Drug Seizure Fund
Fire Equip Cum Reserve
Contingency Fund
Arterial Street Fund
Street Fund
HoteVMotel Tax Fund
General Fund
Fund Balances
As of June 30, 2009
$2,000,000 $4,000,000 $6,000,000 $6,000,000 $10,000,000 $12,000,000
Page 1
INFORMATIONAL MEMO
Page 2
As you can see from the graph above, there are significant balances available in various
funds. Specifically, the largest fund balances are in the Arterial Street Fund
($10,655,688), the General Fund ($7,514,775), the Water Fund ($5,257,226), the Parks
Acquisition Fund ($4,591,389), and the Sewer Fund ($4,277,739). The Internal Service
Funds have significant balances as well, which includes the Equipment Replacement
Fund ($3,314,625), the Self- Insurance Fund ($2,459,939), and the LEOFF Insurance
Fund ($1,096,929).
General Fund
As of June 30, 2009, the General Fund has collected 49.11% of budgeted revenue for
the year, which is close to budget as of the middle of the year. Expenditures are at
46.66% of budget as of June 30 For the year to date, fund balance in the General
Fund decreased by only $204,079.
Significant negative variances in revenue exist for Sales and Use Taxes ($943,883),
Building Permits and Fees ($565,086), and Plan Check and Review Fees ($339,231).
Positive variances exist for Property Taxes ($118,497), Utility Taxes ($296,392), and
Sale of Capital Assets ($498,500).
In terms of expenditures, all departments are within budget for the year to date, with the
exception of Finance and Legal. Unanticipated overtime and extra labor, as well as
unbudgeted software purchases (Project Accounting) and underfunded software
licensing and support expenses all contributed to the deficit in Finance. Also, annual
insurance costs, as compared to a six month budget, appear to contribute to a deficit
when in fact it represents a twelve month cost of premiums for WCIA. The small
negative variance in Legal is due to higher than expected expenses for Special Matters
resulting from litigation and defense of the City on labor issues.
For all departments, one of the areas the Mayor has focused attention on is the use of
overtime and extra labor. During 2008, the City as a whole was significantly over budget
in both areas in the General Fund. As of June 30, 2009, the City is slightly under budget
for both line items (45.46% for extra labor and 46.01% for overtime, as compared to
50% of the budget for the year to date).
Other Funds
The Arterial Street Fund (104) is at 7.33% of budgeted revenue as of June 30
however expenses are only at 5.34% for the same time period. The significant
variances are primarily due to delayed starts, or projects that were not scheduled to
start yet, such as TIB Phase II and III, Klickitat and the Southcenter Parkway extension
and realignment.
The Water Fund (401) is at 41.27% of revenue collected for the year and 46.12% of
expenditures. A contributing factor in the disparity between revenue and expenses is an
increase in the cost of purchased water.
H:12009 Second Quarter Budget Review.doc
Page 2
INFORMATIONAL MEMO
Page 3
The Equipment Rental /Replacement Fund (501) is at 41.46% of budgeted revenue, and
58.17% of budgeted expenditures. A major cause of the revenue variance is the
decision by Administration and Council to not fund equipment replacement contributions
for 2009 as a cost savings measure. The expenditure variance is due to the purchase of
a Vactor for $354,000 which was budgeted for, and anticipated to be received in, 2008
but actually was not received until 2009.
ATTACHMENTS
Revenue and Expenditure Reports, by Fund
H:12009 Second Quarter Budget Review.doc
Page 3
City of Tukwila
General Fund 000 Revenue and Expenditures
As of June 30, 2009
Revenue
General Revenue
Property Taxes
Sales and Use Taxes
Admissions Tax
Utility Taxes
Excise Taxes
Penalties /Interest
Total General Revenue
Licenses and Permits
Business Licenses and Permits
Building Permits and Fees
Total Licenses and Permits
Intergovernmental Revenue
Charges for Services
General Government
Security
Engineering Services
Transportation
Plan Check and Review Fees
Culture and Rec Fees
Total Charges for Services
Fines and Penalties
Miscellaneous Revenue
Investment Earnings
Rents and Concessions
Insurance Premiums /Recovery
Contributions /Donations
Other Misc Revenue
Total Miscellaneous Revenue
Sale of Capital Assets
Transfers In
}7`ot J Revenue
Expenditures
City Council
Mayor's Office
Administrative Services
Finance
Legal
Parks Rec
Community Development
Court
Police
Fire
Information Technology
Public Works
Parks Maintenance
PW Street Maintenance
Non Departmental (Dept. 20)
Transfers Out
i fai 1014eise#
Change in Fund Balance
Beginning Fund Balance
Ending Frtr+'d Balance
ctua
10,886,069
13,292,003
264,040
2,930,332
1,874,746
2,892
29,250,082
443,203
830,025
1,273,228
2,962,522 2,562,870
80,102
364,440
10,000
200,403
931,869
759,117
2,345,931
221,097
445,781
329,752
1,088
5,730
61,987
844,338
ctual
11,042,843
14,670,616
253,272
3,666, 079
2,024,646
3,051
31, 660, 507
454,472
1,373,236
1,827,708
64,558
247,709
23,975
125,703
827,379
735,568
2,024,892
266,188
488,252
324,686
4,751
25,599
431,503
1,274,791
260,080 234,769
1,851,301 2,037,794
357,146 475,813
1,625,499 1,602,167
757,310 603,378
2,799,025 2,956,021
2,325,684 2,423,936
908,696 999,584
11,230, 938 11, 764,214
9,293,758 9,457,701
530,787 586,036
3,125,054 3,304,857
903,162 894,145
2,121,394 2,240,234
310,405 356,226
219,000
'36,fi18 239';,'(;<_z ;30936;875;,
8,965,794
11,115,973
12, 903,174
327,911
3,934,210
2,173, 767
1,826
30,456,861
481,154
1,541,697
2,022,851
2,587,088
61,616
805,610
1,200
68,793
934,804
697,358
2,569,381
259,991
328,698
351,661
1,776
108,013
216,071
1,006,219
261,235
2,140, 561
506,660
1,932,285
728,980
3,158,534
3,066,717
1,136, 752
12,699,005
10,152, 352
676,421
3,608,739
965,020
2,573,891
376,896
t 2008
Actual
(259,329) 1,810,933 (2,812,083)
8,706,465 10,517,398
Adjusted
nge-- Budget
Actual r
(Year-To-:
Date)'
2.11% $12,200,000 6,218,497
-2.93% 14,731,118 6,421,676
24.19% 270,000 214,955
34.26% 3,756,000 2,174,392
15.95% 2,200,000 1,189,565
36.86% 2,000 43
4.13% 33,159,118 16,219,128
8.56%
85.74%
58.88%
12.67%
-23.08%
121.05%
88.00%
65.67%
0.31%
-8.14%
9.53%
17.59%
(530,869) 100 53,592 110.10%
1,993,581 2,130,752 2,215,982 11. 16%
6,59;910 `Si:,_ .4047,80a 4.1;171,965, 7.33 43,647,118'_
0.44% 282,470
15.62% 2,686,526
41.86% 605,882
18.87% 1,786,591
-3.74% 495,726
12.84% 3,529,662
31.86% 2,953,604
25.10% 1,149,884
13.07% 13,293,901
9.24% 10,273,966
27.44% 1,108,886
15.48% 4,042,278
6.85% 989,515
21.33% 2,563,550
21.42%
-100.00% 613,444
984,048:: ':,33.89
479,000 335,351
1,723,000 296,414
2,202,000 631,765
2,703,000 1,282,520
68,000 26,371
304,000 219,162
10,000
150,000 37,233
979,000 150,269
703,000 304,052
2,214,000 737,087
229,000 99,413
2,370,000 1,653,400
(2,728,767)
10,149,000
133,440
1,099,304
267,858
1,096,037
286,717
1,606,944
1,345,697
573,829
6,276,536
4,916,922
496,353
1,792,447
435,487
1,141,365
13,539
154,647
21,637,122
Variance of Budget
(5,981,503)
(8,309,442)
(55,045)
(1,581,608)
(1,010,435)
(1,957)
(16,939,990)
(143,649)
(1,426,586)
(1,570,235)
(1,420,480)
(41,629)
(84,838)
(10,000)
(112,767)
(828,731)
(398,948)
(1,476,913)
(129,587)
(149,030)
(1,587,222)
(338,024)
(690,554)
(209,009)
(1,922,718)
(1,607,907)
(576,055)
(7,017,365)
(5,357,044)
(612, 533)
(2,249,831)
(554,028)
(1,422,185)
13,539
(458,797)
(24,738,763)
(204,079) 2,524,688
7,705,315 (2,443,685)
EiNt4'65,1,r $10;517598_;- 1 705; 315`.7 7,420,233 7,501;23671 81,003=
Page 4
50 97%
43.59%
7961%
57.89%
54.07%
2.15%
48.91%
70.01%
17.20%
28.69%
47 45%
38.78%
72.09%
0.00%
24.82%
15.35%
43.25%
33.29%
43.41%
26.26% 402,000 69,659 (332,341) 17.33%
6.64% 341,000 166,679 (174,321) 48.88%
63.24% 1,000 643 (357) 64 30%
1785.04% 21,000 10,000 (11,000) 47.62%
248.57% 61,749 61,749 #DIV /01
19.17% 765,000 308,730 (456,270) 40 36%
5,000 501,000 496,000 10020.00%
(716,600) 69.76%
'23,433,043 iZ2,214,075j 49.11%
47.24%
40.92%
44.21%
61.35%
57.84%
45.53%
45.56%
49.90%
47.21%
47.86%
44.76%
44.34%
44.01%
44.52%
25.21%
46.66%
7.48%
75.92%
City of Tukwila
General Fund 000 Revenue and Expenditures
As of June 30, 2009
Revenue
General Revenue
Property Taxes
Sales and Use Taxes
Admissions Tax
Utility Taxes
Excise Taxes
Penalties /Interest
Total General Revenue
us t!ed Budget,_ Actual,.; Variance as
nrival (Y ear To {Year To- of Budget (Year
udaeit datet Date) Variance "To- Date),
12,200,000 6,100,000 6,218,497 118,497 1.94%
14,731,118 7,365,559 6,421,676 (943,883) 12.81%
270,000 135,000 214,955 79,955 59.23%
3,756,000 1,878,000 2,174,392 296,392 15.78%
2,200,000 1,100, 000 1,189,565 89,565 8.14%
2,000 1,000 43 (957) 95.70%
33,159,118 16,579,559 16,219,128 (360,431) -2.17%
Licenses and Permits
Business Licenses and Permits 479,000 239,500 335,351 95,851 40.02%
Building Permits and Fees 1,723,000 861,500 296,414 (565,086) 65.59%
Total Licenses and Permits 2,202,000 1,101,000 631,765 (469,235) 42.62%
Intergovernmental Revenue 2,703,000 1,351,500 1,282,520 (68,980) 5.10%
Charges for Services
General Government 68,000 34,000 26,371 (7,629) 22.44%
Security 304,000 152,000 219,162 67,162 44.19%
Engineering Services 10,000 5,000 (5,000) 100.00%
Transportation 150,000 75,000 37,233 (37,767) 50.36%
Plan Check and Review Fees 979,000 489,500 150,269 (339,231) 69.30%
Culture and Rec Fees 703,000 351,500 304,052 (47,448) 13.50%
Total Charges for Services 2,214,000 1,107,000 737,087 (369,913) 33.42%
Fines and Penalties 229,000 114,500 99,413 (15,087) 13.18%
Miscellaneous Revenue
Investment Earnings 402,000 201,000 69,659 (131,341) 65.34%
Rents and Concessions 341,000 170,500 166,679 (3,821) 2.24%
Insurance Premiums /Recovery 1,000 500 643 143 28.60%
Contributions /Donations 21,000 10,500 10,000 (500) 4.76%
Other Misc Revenue 61,749 61,749 #DIV /0!
Total Miscellaneous Revenue 765,000 382,500 308,730 (73,770) 19.29%
Sale of Capital Assets 5,000 2,500 501,000 498,500 19940.00%
Transfers In 2,370,000 1,185,000 1,653,400 468,400 39.53%
Tots /_Reveriue�;��;, az,:: ..i��s!: 3 54711 ":'s:` 21;$23 559 21,433;843 (390,516) -1.79%
Page 5
Expenditures
City Council
Mayor's Office
Administrative Services
Finance
Legal
Parks Rec
Community Development
Court
Police
Fire
Information Technology
Public Works
Parks Maintenance
PW Street Maintenance
Non Departmental (Dept. 20)
Transfers Out
T tat Expenses''p` w
Change in Fund Balance
Beginning Fund Balance
_Ending Fgnal Baiance
ijusted
nnial
fudge
282,470
2,686,526
605,882
1,786,591
495,726
3,529,662
2,953,604
1,149, 884
13,293,901
10,273,966
1,108,886
4,042,278
989,515
2,563,550
613,444
6,375,885;
(2,728,767)
10,149, 000
tudget_
ate]`
141,235
1,343,263
302,941
893,296
247,863
1,764,831
1,476,802
574,942
6,646,951
5,136, 983
554,443
2,021,139
494,758
1,281,775
306,722
3;1 87,843
(1,364,384)
10,149, 000
200
Actual:
ear -To
Date)
133,440
1,099,304
267,858
1,096,037
286,717
1,606,944
1,345,697
573,829
6,276,536
4,916,922
496,353
1,792,447
435,487
1,141,365
13,539
154,647
Va riance_ as
of Bud9et (Year
Variance To -Date)
(7,795)
(243,959)
(35,083)
202,742
38,854
(157,887)
(131,105)
(1,113)
(370,415)
(220, 061)
(58,090)
(228,692)
(59,271)
(140,410)
13,539
(152,075)
_21,637,122`_;= ;(1
(204,079) 2,524,688
7,705,315 (2,443,685)
84,617- 7,501 ,236 :T 81,003
5.52%
18.16%
11.58%
22.70%
15.68%
8.95%
8.88%
0.19%
5.57%
-4.28%
10.48%
11.32%
11.98%
10.95%
#DIV /0!
49.58%
6.69%
185.04%
24.08%
Page 6
CITY OF TUKWILA
Expenditures through June 30, 2009
BY DEPARTMENT
11 SALARIES
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE OPERATING SUPPLIES
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
49 MISCELLANEOUS
CITY COUNCIL
MAYOR
ADMINISTRATIVE SERVICES
FINANCE
CITY ATTORNEY
RECREATION
COMMUNITY DEVELOPMENT
MUNICIPAL COURT
POLICE
FIRE
INFORMATION TECHNOLOGY
PUBLIC WORKS
PARK MAINTENANCE
STREET MAINTENANCE OPERATION
DEPT 20- CONTRIBUTIONS I FUND BALANCE
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE OPERATING SUPPLIES
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS LEASES
48 REPAIRS MAINTENANCE
49 MISCELLANEOUS
51 INTERGVRNMTL PROFESSIONAL SVCS
64 MACHINERY EQUIPMENT
282,470
2,686,526
605,882
1,786,591
495,726
3,529,662
2,953,604
1,149,884
13,293,901
10,273,966
1,108,886
4,042,278
989,515
2,563,550
8,033,677
165,516
12,662
13,440
1,886
33,066
3,500
3,000
4,400
30,000
15,000
1,040,208
28,500
551
81,789
86,010
3,671
232,073
31,325
737,950
86,000
23,000
21,300
28,096
13,850
227,703
26,500
18,000
ACtum|Spmmm�
133,440
1,099,304
267,858
1,096,037
286,717
1,606,944
1,345,697
573,829
6,276,536
4,916,922
496,353
1,792,447
435,487
1,141,365
168,186
'+$21L637'122\�
"anal Spent
82,290
6,232
3,174
953
14.744
468,204
13,387
298
36,656
38,608
1,431
97,004
19,771
270,155
28,428
5,559
5,566
15,871
2,078
77,179
19,109
0
through the year 50.00%
Rentaining
7
q�SPmnt 1
149.030 47.24%
1,587,222 40.9296
338,024 44.21%
690.554 61.35%
209.009 57.84%
1.922.718 45.53%
1.607.907 45.56%
576.055 49.9096
7.017.365 47.21%
5.357.044 47.86%
612.533 44.76Y6
2.249.831 44.34%
554.028 44.01%
1.422.185 44.52%
7.885.491 2.0996
32A58.996 T 40.22%
Midget
83.220 49.72%
6.430 49.22%
10.268 23.62%
933 50.53%
18,322 44.5996
892 2.508 28.34%
3,984 -984 132.80Y6
2.116 2.284 48.09%
13.793 18.207 45.98%
5,162 9,838 34.41%
572,004
15,113
253
45,133
47,402
2,240
135,069
11,554
467,795
57,572
17,441
15,734
12,225
11,772
150,524
7,391
45.01%
46.97%
54.08%
44.82%
44.89%
38.98%
41.80%
63.12%
36.61%
33.06%
24.17%
26.13%
56.49%
15.00%
33.89%
72.11%
18,000 0.00%
Page 7
11 SALARIES
12 EXTRA LABOR
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE OPERATING SUPPLIES
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS LEASES
48 REPAIRS MAINTENANCE
49 MISCELLANEOUS
',00:04 IMO
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
26 UNEMPLOYMENT COMPENSATION
31 OFFICE OPERATING SUPPLIES
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
46 INSURANCE
48 REPAIRS MAINTENANCE
49 MISCELLANEOUS
64 MACHINERY EQUIPMENT
12 EXTRA LABOR
21 FICA
24 INDUSTRIAL INSURANCE
31 OFFICE OPERATING SUPPLIES
41 PROFESSIONAL SERVICES
42 COMMUNICATION
45 OPERATING RENTALS LEASES
48 REPAIRS MAINTENANCE
49 MISCELLANEOUS
341,352 170.011
3,500
26,381
28,002
993
55,513
8,470
103,021
2,000
4,000
20,000
50
4,600
8,000
605 882
�1��'��`���
Spent- �Y6
170.741 49.98%
0 3.500 0.00%
12.630 13,751 47.8896
14,178 13,824 50.6396
416 577 41.8996
27,572 27.941 49.8796
863 7.007 10.1996
30.439 72,582 29.55%
3 1.997 01596
1131 2.860 28.28%
8.285 13,715 31.43%
16 34 32.0096
508 4.002 11.0494
3.200 4.794 40.0896
-_-e
��o��`
Sp en
896.328 457,404
10.000 10.030
1,103 4.791
69.418 35.699
73,683
36,798
3,207 1481
241,352 144.907
20.000
11,602
85.000 39.721
80.000 98.192
1,000 1
5,000 851
277.500 182.304
5.000 2,672
13.000
69,575
5,000 0
438,924
-39
-3,688
33,719
36,885
1,726
96,445
8,398
45,279
-18,192
999
4,149
95,196
2,328
-56,575
5,000
0 2,500
0 191
2 33
1.065 3.935
284.943 197.057
0 2,500
16 484
367 1,633
324 676
0.00%
0.00%
5,71%
21.30%
59.12%
0.00%
3.20%
18.35%
32.40%
51.03%
100.39%
434.36%
51.43%
49.94%
46.18%
60.04%
58.01%
46.73%
122.74%
0.10%
17.02%
65.70%
53.44%
535.19%
0.00%
Page 8
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE OPERATING SUPPLIES
34 ITEMS PURCH. FOR INVENT/RESALE
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS LEASES
47 PUBLIC UTILITY SERVICES
48 REPAIRS MAINTENANCE
49 MISCELLANEOUS
53 EXT TAXES OPERATING ASSMNTS
64 MACH|NERY&B]U\PMENT
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
28 UNIFORM CLOTHING
31 OFFICE OPERATING SUPPLIES
35 SMALL TOOLS MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS LEASES
47 PUBLIC UTILITY SERVICES
48 REPAIRS MAINTENANCE
49 MISCELLANEOUS
51 INTERGVRNMTL PROFESSIONAL SVCS
Budge[
1,42Q.53O
468,890
10,821
146,058
133,384
49,821
416,232
116,550
19,000
223,185
32,607
9,050
15,900
52,488
100,000
30,400
275,740
0
0
"4'
udget
1,755,256
47,900
14,564
139,056
147,599
17,441
357,427
1,805
33,098
600
262,010
4,500
12,000
12,233
1,000
9,050
120,065
18,000
�x^
Actual Spent BUdget
710.742 718.794
223,272 245.618
450 10,371
70.361 75.697
65.073 68,311
21.294 28,527
207.812 208.420
46.605 69.945
12,808 8.192
53,247 169.938
3,853 28,754
3.303 5,747
2,145 13,755
23.558 28.930
71.206 28.794
24.400 5.901
63.810 211.030
46 -46
2.05O '2.950
1;505,844 ,1,922,718":
:Actual Spent
Spent
49.72%
47.62%
4.16%
48.17%
48.79%
42.74%
49.93%
39.99%
07.4196
23.86%
11.82%
36.50%
13.49%
44.88%
71.21%
80.29%
23]496
#DIV/0!
#DIV/0!
emaining
Budget Spent
880.885 894.391 49.04Y6
16,232 31.668 33.8996
6.931 7.633 47.5996
86.840 72.216 48.0796
73,107 74.492 49.53Y6
6.716 10.725 38.51Y6
108.011 189.416 47.01%
0 1.805 0.00%
11.320 21,778 34.20%
324 276 54.00%
53,827 208.183 20.54%
0 4.500 0.0096
623 11,377 5.19Y4
8.270 3.903 07.809S
395 805 39.50%
38.804 '29.754 428.77%
14,835 105.230 12.36Y6
18,597 -597 103.32%
45.56%.
Page 9
����U
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE OPERATING SUPPLIES
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS LEASES
48 REPAIRS MAINTENANCE
49 MISCELLANEOUS
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
22 LEOFF
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE OPERATING SUPPLIES
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS LEASES
46 INSURANCE
48 REPAIRS MAINTENANCE
49 MISCELLANEOUS
51 INTERGVRNMTL PROFESSIONAL SVCS
64 MACHINERY EQUIPMENT
596,714
4,500
5,517
46,415
49,266
2,363
119,394
9,000
274,000
5,550
7,815
5,000
3,000
21,350
Udge
6,583,818
5,000
865,039
570,834
336,957
90,697
87,531
1,794,106
138,284
32,175
60,031
23,300
800
534,593
225,080
170,490
66,245
1,697,100
11,821
309,070 287,644
3,707
5,485
22,989
23,579
1,215
53,792
7,009
143,124
2,968
4,970
4,178
2.2O3 793
13,132
32
c
23,426
25,687
1,148
65,602
1,991
130,876
2,582
2.845
822 737
8 218
3,422,012
-2,870 -2,870 438.Q42
297,116
169,030
54,305
39,859
938,538
74,327
-9,924 -9,924
36,127
12,557
800
173,470
78,298
110,426
42,387
1,130,144
11,821
3,161,806
7,870
426,097
273,718
167,927
36,392
47,672
855,568
63,957
42,099
23,904
10,743
0
361,123
146,782
60,064
23,858
566,956
0
Remaining
76Spent
51.80%
17.62%
0.58%
50.47%
52.14%
48.58%
54.95%
22.12%
47.76%
46.52%
36.40%
16.44%
24.57%
38.49%
Page 10
48.0296
157.40%
49.26%
47.95%
49.84%
40.12%
54.46%
47.69%
40.2596
130.84%
39.82%
46.11%
0.00%
67.55%
65.21%
35.23%
36.01%
33.41%
0.00%
`�7-21W
11"; FIRE a�,~~��'
HYDRANT
00 RENTALS
11 SALARIES
13 OVERTIME
15 HOLIDAY PAY
21 FICA
22 LEOFF
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
28 UNIFORM CLOTHING
31 OFFICE OPERATING SUPPLIES
35 SMALL TOOLS MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS LEASES
46 INSURANCE
47 PUBLIC UTILITY SERVICES
48 REPAIRS MAINTENANCE
49 MISCELLANEOUS
51 INTERGVRNMTL PROFESSIONAL SVCS
64 MACHINERY EQUIPMENT
�m@
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE OPERATING SUPPLIES
35 SMALL TOOLS MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS LEASES
48 REPAIRS MAINTENANCE
49 MISCELLANEOUS
64 MACHINERY EQUIPMENT
Reniaining budget! S' t:
Budme�^�'�` Actma| pmmt
102,960
2,922,403
205,863
1,014
41,971
148,648
9,988
51,808
831,990
0
53,976
948
27,161
6,652
1,408
200,865
58,713
33,710
15,102
44,202
149,730
7,810
06.000
6,042,761
509,687
171,392
106,914
328.411
36,362
85,244
1,729,435
1,140
152,150
17,000
55,300
30,000
9,500
304,837
90,000
60,000
35,500
72,583
326,000
12 750
497,802
2,500
0
38,273
40,625
1,921
141,865
6,200
0
2,000
74,700
1,500
/�'~x
exmm ��mz
241.143
2,086
200
18,497
20,056
852
70,642
5,572
64,828
281
19,004
70
0 16
7.500 1.629
53.000 18,344
241.000 33,133
1 496
256,659
414
-200
19,776
20,569
1,069
71,223
628
'G4.828
1,719
55,696
1,430
-16
5,871
34,656
207,867
'6 107.25%
3.120.358 48.3696
303,824 40.39Y6
170.378 0.5996
64.043 3926Y6
180.703 45.13%
26,374 27.47%
33,436 607896
897.445 48.11%
1,140 0.00%
98.174 35.48%
18.052 5.58%
28.139 49.12%
23,348 22.17%
8.092 14.8296
103.972 65.8996
31.287 65.24Y6
26.290 56.18%
20.308 42.54%
28,381 60.00%
176.270 45.93%
4.940 61.25%
.4 7 A 6
$06111
48.44%
83.44%
#DIV/O|
48.33%
49.37%
44.35%
49.80%
89.87%
#DIV/0!
14.05%
25.44%
4.67%
#DIV/0!
21.7296
34.61%
13.7596
Page 11
13:;.I Nom,
C
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
28 UNIFORM CLOTHING
31 OFFICE OPERATING SUPPLIES
35 SMALL TOOLS MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS LEASES
47 PUBLIC UTILITY SERVICES
48 REPAIRS MAINTENANCE
49 MISCELLANEOUS
64 MACHINERY EQUIPMENT
_PUBLIC.WOR
Budget
2,066,232
3,500
4,381
159,023
167,200
18,378
508,073
3,800
135,960
3,750
120,900
39,250
5,800
67,726
379,449
204,521
69,335
85,000
Actual Spent
949,302
497
1,696
72,161
79,029
9,869
248,459
243
53,911
667
44,146
40,997
929
46,223
152,804
90,114
1,400
0
1,792,447
5 ARK MAINT`ENANC
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
28 UNIFORM CLOTHING
31 OFFICE OPERATING SUPPLIES
35 SMALL TOOLS MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS LEASES
47 PUBLIC UTILITY SERVICES
48 REPAIRS MAINTENANCE
49 MISCELLANEOUS
63 OTHER IMPROVEMENTS
64 MACHINERY EQUIPMENT
`.PARK MAINTENANC
udge
438,612
35,020
2,207
36,402
38,638
13,301
98,712
1,425
46,000
2,500
22,000
1,000
500
44,698
140,000
52,000
4,000
10,000
2,500
8%51,
ctual Spent
222,946
3,632
291
17,107
18,787
5,322
49,198
0
27,204
1,111
8,160
239
0
27,643
37,970
14,501
1,376
0
0
435,487
Remaining
Budget Spent
1,116,930 45.94%
3,003 14.20%
2,685 38.71%
86,862 45.38%
88,171 47.27%
8,509 53.70%
259,614 48.90%
3,557 6.39%
82,049 39.65%
3,083 17.79%
76,754 36.51%
-1,747 104.45%
4,871 16.02%
21,503 68.25%
226,645 40.27%
114,407 44.06%
67,935 2.02%
85,000 0.00%
2;249;8$1,;_ 44.a4°l0
ema n ng
Budget`:_ °l° Spent
215,666 50.83%
31,388 10.37%
1,916 13.19%
19,295 46.99%
19,851 48.62%
7,979 40.01%
49,514 49.84%
1,425 0.00%
18,796 59.14%
1,389 44.44%
13,840 37.09%
761 23.90%
500 0.00%
17,055 61.84%
102,030 27.12%
37,499 27.89%
2,624 34.40%
10,000 0.00%
2,500 0.00%
_5 54,028 44.014,
Page 12
1 STREET MAIN
6 TENANCE :OPERAT ION'
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
28 UNIFORM CLOTHING
31 OFFICE OPERATING SUPPLIES
35 SMALL TOOLS MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS LEASES
46 INSURANCE
47 PUBLIC UTILITY SERVICES
48 REPAIRS MAINTENANCE
49 MISCELLANEOUS
53 EXT TAXES OPERATING ASSMNTS
64 MACHINERY EQUIPMENT
STREtiti INTENJ NGE &_OPER ..IR
CONTRIBUTIONS: ND A
01 ESTIMATED UNSPENT APPROPRIATION
25 MEDICAL,DENTAL,LIFE,OPTICAL
41 PROFESSIONAL SERVICES
47 PUBLIC UTILITY SERVICES
49 MISCELLANEOUS
;CONTRIBIITIONP 0101464*
Budget
742,200
43,577
11,033
61,025
64,411
20,639
225,190
2,375
368,800
10,931
4,000
4,300
2,700
1,500
193,684
35,455
661,930
27,100
5,200
0
77,500
2;563,558
udge
8,033,677
0
0
0
0
8,033,677
Actual Spent
375,942
20,111
8,960
29,707
32,350
9,142
110,870
741
59,845
213
1,625
480
372
0
128,825
34,249
295,911
8,608
100
1
23,313
1 ;141,365
Actual_Spent
154,647
250
10,087
502
2,700
168,186
Re
Budget Spent
366,258 50.65%
23,466 46.15%
2,073 81.21%
31,318 48.68%
32,061 50.22%
11,497 44.29%
114,320 49.23%
1,634 31.20%
308,955 16.23%
10,718 1.95%
2,375 40.63%
3,820 11.16%
2,328 13.78%
1,500 0.00%
64,859 66.51%
1,206 96.60%
366,019 44.70%
18,492 31.76%
5,100 1.92%
-1 #DIV /0!
54,187 30.08%
1;42
eniaini"ng:
Budget Spent
7,879,030 1.92%
-250 #DIV /0!
10,087 #DIV /0i
-502 #DIV /0!
-2,700 #DIV /0!
;.7,865,491 2;09%
Page 13
`Grand :TotaEs r
00 MISCELLANEOUS GENERAL GOVERNMT E.R.
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
15 HOLIDAY PAY
21 FICA
22 LEOFF
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
26 UNEMPLOYMENT COMPENSATION
28 UNIFORM CLOTHING
31 OFFICE OPERATING SUPPLIES
34 ITEMS PURCH. FOR INVENT /RESALE
35 SMALL TOOLS MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS LEASES
46 INSURANCE
47 PUBLIC UTILITY SERVICES
48 REPAIRS MAINTENANCE
49 MISCELLANEOUS
51 INTERGVRNMTL PROFESSIONAL SVCS
53 EXT TAXES OPERATING ASSMNTS
63 OTHER IMPROVEMENTS
64 MACHINERY EQUIPMENT
Grand Totats
Budget
8,129,677
22,596,335
655,387
1,424,903
171,392
1,494,441
666,368
969,317
306,431
5,952,438
20,000
10,545
1,139,337
19,000
34,781
2,401, 541
346,838
134,665
60,000
1,243, 905
628,035
1,342,379
565,011
952,221
2,067,600
0
10,000
453,571
53:796.115
Actual Spent
257,607
10,932,728
297,919
655,609
1,014
705,005
316,575
453,227
158,106
2,892,629
11,602
984
386,793
12,808
68,091
1,059,222
128,020
41,866
13,996
813,248
422,048
592,498
259,593
334,289
754,392
47
0
67,206
21,637,122
Remaining
Budget Spent
7,872,070 3.17%
11,663,607 48.38%
357,468 45.46%
769,294 46.01%
170,378 0.59%
789,436 47.18%
349,793 47.51%
516,090 46.76%
148,325 51.60%
3,059,809 48.60%
8,398 58.01%
9,561 9.33%
752,544 33.95%
6,192 67.41%
33,310 195.77%
1,342,319 44.11%
218,818 36.91%
92,799 31.09%
46,004 23.33%
430,657 65.38%
205,987 67.20%
749,881 44.14%
305,418 45.94%
617,932 35.11%
1,313,208 36.49%
-47 #DIV /0!
10,000 0.00%
386,365 14.82%
32,158,996 40.22%
Page 14
0
67)
0 0 o o
Q 0 0 0
o o o o
6 6 6 6
o o o o
o in o In
6 N I() si
CNJ r r r
eir) EA-
o o o
o o 0
o o o
6 6 6
o o o
Lc) o Lo
N- L.6 csis
69. 6=i- trr
64
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
Jan
Feb
Jan Feb
Mar
Apr
REET by Month
May
June
July
Aug
Sept Oct
2005 2006 2007 v-- 2008 2009
Total Annual REET
Nov
Dec
Mar Apr May June July Aug Sept Oct
1-11— +2006 +2007 2008 —2009
Nov Dec
Page 16
City of Tukwila
Hotel /Motel Tax Fund 101 Revenue and Expenditures
As of June 30, 2009
Revenue
General Revenue
Hotel /Motel Taxes
Intergovernmental Revenue
Miscellaneous Revenue
Investment Earnings
Other Misc Revenue
Total Miscellaneous Revenue
Total Reenww
Expenditures
11 Salaries
12 Extra Labor
13 Overtime
21 FICA
22 LEOFF
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
26 Unemployment Compensation
31 Office Operating Supplies
41 Professional Services
42 Communication
43 Travel
44 Advertising
45 Operating Rentals Leases
47 Public Utility Services
48 Repairs Maintenance
49 Miscellaneous
64 Capital Outlay
:Total Eirpehs
Change in Fund Balance
Beginning Fund Balance
_Errtl rig Fund'Oilence
600,000
907,000
20,000
5,000
25,000
;532,0Q0`;
253,336
24,000
9,890
22,063
22,968
1,283
46,144
16,000
601,000
45,000
23,000
585,000
49,000
1,500
1,000
21,000
10,000
,732;184
(200,184)
833,148
2009
Actual
Year-To-
Date) Variance of Budget
227,950 (372,050)
425,815 (481,185)
4,963 (15,037)
2,130 (2,870)
7,093 (17,907)
660, 858 '0871 ;142)
111,689
2,294
24,548
9,967
805
9,949
817
22,746
2,210
11,796
49,813
12,646
5,122
171,609
23,603
308
326
9,070
"469;31 "8.
191,540
870,356
(141,647)
(21,706)
14,658
(12,096)
805
(13,019)
(466)
(23,398)
2,210
(4,204)
(551,187)
(32,354)
(17,878)
(413,391)
(25, 397)
(1,192)
(674)
(11,930)
(10,000)
(1,262,866i'
391,724
37,208
1,06'1;896; 428;932
37.99%
46.95%
24.82%
42.60%
28.37%
43.14%
44.09%
9.56%
248.21%
45.18%
#DIV /0!
43.32%
63.68%
49.29%
#DIV /0!
73.73%
8.29%
28.10%
22.27%
29.33%
48.17%
20.53%
32.60%
43.19%
0.00%
27.09%
95.68%
104.47%
Page 17
City of Tukwila
Street Fund 103 Revenue and Expenditures
As of June 30, 2009
Revenue
Intergovernmental Revenue (MVFT Taxes) 300,000
Miscellaneous Revenue
Investment Earnings
Expenditures
41 Professional Services
Change in Fund Balance
Beginning Fund Balance
10.008 1,342
40.66%
(250.000) 0.00%
0.00%
250,000 OO
250.00O
80.000 126.039
257,000 363,109
124.697 (175.303) 41.57%
�172,148
(8,658) 13.42%
68.039 210.0796
108.109 1412996
Page 18
City of Tukwila
Arterial Street Fund 104 Revenue and Expenditures
As of June 30, 2009
Revenue
General Revenue
Sales and Use Taxes
Parking Taxes
Real Estate Excise Taxes
Total General Revenue
Intergovernmental Revenue
Miscellaneous Revenue
Investment Earnings
Contributions /Donations
Total Miscellaneous Revenue
Sale of Capital Assets
Total Revenue'
Expenditures
Bridges 104/01
41 Professional Services
64 Capital Outlay
Total Bridges 104/01
Transfers Out
zT ote! Eip
Change in Fund Balance
Beginning Fund Balance
Ending,Fund °Ba%anc�
Arterial Streets 104/02
11 Salaries
12 Extra Labor
13 Overtime
21 FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
41 Professional Services
45 Operating Rentals Leases
47 Public Utility Services
48 Repairs Maintenance
49 Miscellaneous
64 Capital Outlay
Total Arterial Streets 104/02
d uste r
Budget
2,650,000
140,000
500,000
3,290,000
14,907,000
300,000
3,903,000
4,203,000
22,46O,OOO
45,000
165,000
210,000
202,920
3,000
15,753
16,721
3,019
23,527
4,819,000
20,201,000
25,284,940
615,324
6 :41.0.4q
(3,710,264)
11,546,000
7;835,7.36
1,042,728
69,032
113,534
1,225,294
(1,607,272)
(70,968)
(386,466)
(2,064,706)
305,196 (14,601,804)
9,831 (290,169)
76,901 (3,826,099)
86,732 (4,1 16,268)
25,000 25,000
,642,222 (20 ;757,776
Variance of Budget
39.35%
49.31%
22.71%
37.24%
2.05%
3.28%
1.97%
2.06%
#DIV /0!
7.33%
12,347 (32,653) 27.44%
5,809 (159,191) 3.52%
18,156 (191,844) 8.65%
144,316 (58,604) 71.12%
(3,000) 0.00%
4,755 4,755 #DIV /0!
11,065 (4,688) 70.24%
12,388 (4,333) 74.09%
388 (2,631) 12.85%
24,061 534 102.27%
532,065 (4,286,935) 11.04%
830 830 #DIV /0!
539 539 #DIV /0!
312 312 #DIV /0!
1,165 1,165 #DIV /0!
335,365 (19,865,635) 1.66%
1,067,249 (24,217,691) 4.22%
307,675 (307,649) 50.00%
;3 {24,71.7,1$4} 5.34%
249,142 3,959,406 -6.71%
10,406,546 (1,139,454) 90.13%
10;655,688_ 2;819;952
Page 19
City of Tukwila
Contingency Fund 105 Revenue and Expenditures
As of June 30, 2009
Revenue
Miscellaneous Revenue
Investment Earnings
Total Revenue'
Change in Fund Balance
Beginning Fund Balance
`Ending Fund.Bala»ce:
,uste
adg et
17,000
17,000
857,187
Actual;
ear -To
-;Date) Variance- of Budget
1,144 (15,856) 6.73%
'T (15,856y 6.73%
1,144 (15,856)
878,418 21,231
8141$7'' 8:5;:: :$79,562' 8 075
6.73%
102.48%
Page 20
Tukwila
Fire Equipment Cum. Reserve 107
As of June 30, 2009
Revenue
Miscellaneous Revenue
Investment Earnings
Contributions/Donations
Total Miscellaneous Revenue
Transfers In
Expenditures
31 Office Operating Supplies
64 Capital Outlay
Change in Fund Balance
Beginning Fund Balance
Revenue and Expenditures
9.000 1,313
685
9,000 1.998
328.797 47.858
328,797
7,000
420,000
(45,860)
425,058
(7,687)
685
(7,002)
(328,797)
(335,799)
(2,000)
(280,939)
(52,860)
5,058
f-' (47,802Y
14.59%
#DIV/0!
22.20%
0.00%
0.59%
0.00%
14.56%
14.47%
'G551496
Page 21
City of Tukwila
Drug Seizure Fund 109 Revenue and Expenditures
As of June 30, 2009
Revenue
Miscellaneous Revenue
Investment Earnings
Seizure Revenue
Total Miscellaneous Revenue
Transfers In
.Total Revenue'
Expenditures
31 Office Operating Supplies
41 Professional Services
42 Communication
43 Travel
45 Operating Rentals Leases
48 Repairs Maintenance
49 Miscellaneous
64 Capital Outlay
i Ex er se .w..
Change in Fund Balance
Beginning Fund Balance
£Ending FtTi (Bafanc�
udge
200,000
200,000
154,647
354,64
20,000
4,500
500
10,000
23,000
2,000
5,000
105,000
170;000
184,647
'1
100
100
154,647
154,747
153,921
53,92
ariance of Budget
100
(200,000)
(199,900)
#DIV /0!
0.00%
0.05%
100.00%
(199,900); 43.63%
226 (19,774) 1.13%
(4,500) 0.00%
(500) 0.00%
(10,000) 0.00%
(23,000) 0.00%
(2,000) 0.00%
600 (4,400) 12.00%
(105,000) 0.00%
826._ (169,174)_. 0.49%
(30,726) 83.36%
#DIV /01
30,72S)
Page 22
City of Tukwila
Debt Service Funds 2XX Revenue and Expenditures
As of June 30, 2009
Revenue
General Revenue
Sales and Use Taxes
Tota/ General Revenue
Change in Fund Balance
Beginning Fund Balance
Miscellaneous Revenue
Investment Earnings
Total Miscellaneous Revenue
Expenditures
80 Debt Service Principal
81 DebtSamice|nhaneat
.Ending FuridSalance
2,083,882
2,083,882
760,618
760,618
(1,323,264)
(1.323.264)
36.50%
36.50%
41.000 3,001 (37.999) 7.32%
7.32%
41.000 3.001 (37.909)
35.94%
1,281,297
806,304
37.281 763.610 726.338 20482896
833,148 1.248.001 415,753 149.90Y6
(1.281.297) 0.00%
(806.304) 0.00%
(2,087,601) 0.00%
Page 23
City of Tukwila
Open Space and Parks Acq. Fund 301 Revenue and Expenditures
As of June 30, 2009
Revenue
General Revenue
Property Taxes
Sales and Use Taxes
Real Estate Excise Taxes
Total General Revenue
Intergovernmental Revenue
Charges for Services
Park Impact Fees
Total Charges for Services
Miscellaneous Revenue
Investment Earnings
Rents and Concessions
Total Miscellaneous Revenue
Total
Expenditures
31 Office Operating Supplies
41 Professional Services
48 Repairs Maintenance
64 Capital Outlay
Total Expenditures
Transfers Out__ s
Change in Fund Balance
Beginning Fund Balance
End
,Fund
aian ce.
202,000
500,000
702,000
2,728,000
26,609 26,609
78,793 (123,207)
93,660 (406,340)
199,062 (502,938)
123,000 5,319
5,732
123,000 11,051
3, 553,000 917,539' (2,635,461);
1,717
718,000 86,132
40,000
4,009,000 155,808
4,767,000 243,657
58,121 29,075
::4,825,121: us::272,732
(1,272,121) 644,807
5,267,000 3,946,582
2009
ctuaF
ear To=
ate) Variance" of Budget
702,095 (2,025,905)
5,331
5,331
5,331
5,331
(117,681)
5,732
(111, 949)
1,717
(631,868)
(40,000)
(3,853,192)
(4,523,343)
(29,046)
(4,552,389)
1,916,928
(1,320,418)
S9948Z_ 4;591;389`:;, 596;510
#DIV /0!
39.01%
18.73%
28.36%
25.74%
#DIV /0!
#DIV /0!
4.32%
#DIV /0!
8.98%
25.82%
#DIV /0!
12.00%
0.00%
3.89%
5.11%
50.02%
5.65%
50.69%
74.93%
Page 24
City of Tukwila
Facility Replacement Fund 302 Revenue and Expenditures
As of June 30, 2009
Revenue
General Revenue
Excise Taxes
Total General Revenue
Miscellaneous Revenue
Investment Earnings
Rents and Concessions
Total Miscellaneous Revenue
Sale of Capital Asse
Transfers In
Expenditures
11 Salaries
21 FICA
23 PERS
24 Industrial Insurance
25 W1edica|, Dento|, Life, Optical
41 Professional Services
47 Public Utility Services
49 Miscellaneous
64 Capital O tl
Change in Fund Balance
Beginning Fund Balance
r ����r� ��mw,
�ef��'���`�'� ��Y6 mf8Udget
100,000
100,000
4,355,000
130,000
25,106
397 397
22 22
31 31
1 1
173 173
280.000 154,840 (105.160)
20.000 3.168 (16,832)
365 365
140.000 24.209 (115,791)
4,165,000
2,124,000
651 651
651
4,086
20,369
24,455
651
(95,914)
20,369
(75,545)
(4,355,000)
(130,000)
(158. (4.323.100)
2.088.875 (35,125)
#DK/X}|
#DIV/0!
4.09%
#DIV/0!
24.46%
0.00%
0.00%
0.55%
#DIV/0!
#DIV/U|
#DIV/0!
#DIV/0!
#DIV/0!
59.55%
15.84%
#DK8O|
17.29%
43.62%
-3.80%
Page 25
City of Tukwila
General Government Improvements 303 Revenue and Expenditures
As of June 30, 2009
Revenue
General Revenue
Sales and Use Taxes
Total General Revenue
Intergovernmental Revenue
Miscellaneous Revenue
Investment Earnings
Total Miscellaneous Revenue
Expenditures
11 Salaries
13 Overtime
21 FICA
23 PERS
24 Industrial Insurance
25 Modiuo|, Denta|, Life, Optical
41 Professional Services
49 Miscellaneous
64 CCapital Otl
Change in Fund Balance
Beginning Fund Balance
294,000
294,000
20,000
30,000
30,000
344,000 .1 189,826 (154,174Y
88.178 48.934 (41,242)
446 446
6.745 3,625 (3.
7.160 3.937 (3,223)
1,385 183 (1.202)
24.109 8.920 (15.
75.000 22.203 (52.797)
24.516 24.516
1.111.000 232,743 8257)
(969,575)
1,576,000
162.952 (131.0
162.952 (131.0
23,947
2,927
2,927
(153,681)
796,177
3,947
(27,073)
(27,073)
815,894
(779,823)
55.43%
55.43%
119.74%
9.76%
9.76%
55.18%
53.23%
#DIV/0!
53.74%
54.99%
13.21%
37.00%
29.60%
#DIV/0!
20.95%
26.15%
15.85%
50.52%
Page 26
City of Tukwila
Fire Impact Fees 304 Revenue and Expenditures
As of June 30, 2009
Revenue
Charges for Services
Fire Impact Fees
Total Charges for Services
otal Revenue
Expenditures
64 Capital Outlay
Total Expenses
Change in Fund Balance
Beginning Fund Balance
3,277 3,277
3,277
3;277. 3,277
3,277
3,277
3,277
3,277$3
#DIV/0
#DIV/0!
#DIV/0
#DIV/0!
#DIV/0!
Page 27
City of Tukwila
Water Fund 401 Revenue and Expenditures
As of June 30, 2009
Revenue
Charges for Services
Water Sales
Total Charges for Services
Intergovernmental Revenue
Miscellaneous Revenue
Investment Earnings
Contributions /Donations
Total Miscellaneous Revenue
Transfers In
a Total Revenu
Expenditures
11 Salaries
12 Extra Labor
13 Overtime
21 FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
26 Unemployment Compensation
28 Uniform Clothing
31 Office Operating Supplies
33 Water Purchased for Resale
35 Small Tools Minor Equipment
41 Professional Services
42 Communication
43 Travel
45 Operating Rentals Leases
46 Insurance
47 Public Utility Services
48 Repairs Maintenance
49 Miscellaneous
53 Excise Taxes
64 Capital Outlay
80 Debt Service Principal
81 Debt Service Interest
Total Water Fund
488,640 222,646 (265,994) 45.56%
6,000 41 (5,959) 0.68%
5,517 2,536 (2,981) 45.97%
38,262 17,150 (21,112) 44.82%
40,613 18,716 (21,897) 46.08%
10,885 4,223 (6,662) 38.80%
125,862 64,060 (61,802) 50.90%
1,000 (1,000) 0.00%
1,330 338 (992) 25.41%
91,811 37,035 (54,776) 40.34%
2,185,500 1,245,122 (940,378) 56.97%
4,500 394 (4,106) 8.76%
216,300 70,932 (145,368) 32.79%
2,500 111 (2,389) 4.44%
1,500 1,283 (217) 85.53%
67,145 31,775 (35,370) 47.32%
20,260 19,571 (689) 96.60%
23,000 9,551 (13,449) 41.53%
11,000 4,046 (6,954) 36.78%
7,200 7,489 289 104.01%
184,000 81,706 (102,294) 44.41%
1,114,900 293,528 (821,372) 26.33%
480,059 225,776 (254,283) 47.03%
172,308 86,154 (86,154) 50.00%
5,300,092 2,444,183 (2,855,909) 46.12%
Transfers 585,000 292,500 (292,500) 50.00%
(3;'148409 46.50%
Total e►is g 5,886,09Z:1 2;736:,683
(977,092) (710,918) 266,174 72.76%
4,976,301 5,968,144 991,843 119.93%
99;204; :a ``r 5;257;226 1,25$
Change in Fund Balance
Beginning Fund Balance
Fli ng Funal Balanc
c
usted- (Y ear t
udget Date) Variance of Budget
4,452,000 1,888,156 (2,563,844) 42.41%
4,452,000 1,888,156 (2,563,844) 42.41%
110,000 (110,000) 0.00%
200,000 17,864 (182,136) 8.93%
50,000 16,785 (33,215) 33.57%
250,000 34,649 (215,351) 13.86%
96,000 102,960 6,960 107.25%
08;0.00 '.2 ,025;765: (2,882;235)': 41.27%
2
Page 28
City of Tukwila
Sewer Fund 402 Revenue and Expenditures
As of June 30, 2009
Revenue
Charges for Services
Sewer Sales
Total Charges for Services
Miscellaneous Revenue
Investment Earnings
Contributions /Donations
Total Miscellaneous Revenue
Total Revenue
Expenditures
11 Salaries
12 Extra Labor
13 Overtime
21 FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
26 Unemployment Compensation
28 Uniform Clothing
31 Office Operating Supplies
33 Metro Treatment Charges
35 Small Tools Minor Equipment
41 Professional Services
42 Communication
43 Travel
44 Advertising
45 Operating Rentals Leases
46 Insurance
47 Public Utility Services
48 Repairs Maintenance
49 Miscellaneous
53 Excise Taxes
64 Capital Outlay
80 Debt Service Principal
81 Debt Service Interest
Total Sewer Fund
Transfers Out
1To at k
""ens
r,^
Change in Fund Balance
Beginning Fund Balance
Eiidng;Fund Balance
4,830,000
4,830,000
2,378,609 (2,451,391)
2,378,609 (2,451,391)
50,000 1,981 (48,019)
350,000 47,052 (302,948)
400,000 49,033 (350,967)
5,230,000_ 2,427,642 (2,802,358)'
251,424 135,413
8,000 9,276
3,310 1,339
20,099 11,075
21,334 12,086
5,512 2,660
75,756 35,198
1,000
570 77
22,100 9,139
3,572,000 1,817,982
4,000 72
126,600 18,359
2,500 221
500 430
150
90,526 29,890
15,195 14,678
21,000 11,359
43,000 8,195
4,000 1,265
40,000 33,663
452,500 77,562
263,561 227,911
96,302 55,170
5,140,939 2,513,020
(116,011)
1,276
(1,971)
(9,024)
(9,248)
(2,852)
(40, 558)
(1,000)
(493)
(12,961)
(1,754,018)
(3,928)
(108,241)
(2,279)
(70)
(150)
(60,636)
(517)
(9,641)
(34,805)
(2,735)
(6,337)
(374,938)
(35,650)
(41,132)
(2,627,919)
480,129 240,075 (240,054)
5,621,06$:.' r 2,753;095: (2,867 ,973):
(391,068) (325,453)
5,004,365 4,603,192
65,615
(401,173)
4,613,297? .4,277;739 s ;'(335,558);
49.25%
49.25%
3.96%
13.44%
12.26%
46.42%
53.86%
115.95%
40.45%
55.10%
56.65%
48.26%
46.46%
0.00%
13.51%
41.35%
50.90%
1.80%
14.50%
8.84%
86.00%
0.00%
33.02%
96.60%
54.09%
19.06%
31.63%
84.16%
17.14%
86.47%
57.29%
48.88%
50.00%
48.98%
83.22%
91.98%
Page 29
City of Tukwila
Foster Golf Course 411 Revenue and Expenditures
As of June 30, 2009
Revenue
General Revenue
Sales and Use Taxes
Excise Taxes
Total General Revenue
Charges for Services
Sale of Merchandise
Greens Fees, Instruction
Total Charges for Services
Miscellaneous Revenue
Investment Earnings
Rents and Concessions
Other Misc Revenue
Total Miscellaneous Revenue
Sale of Capital Assets
Expenditures
11 Salaries
12 Extra Labor
13 Overtime
21 FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
26 Unemployment Compensation
28 Uniform Clothing
31 Office Operating Supplies
34 Items Purchased for Resale
35 Small Tools Minor Equipment
41 Professional Services
42 Communication
43 Travel
44 Advertising
45 Operating Rentals Leases
46 Insurance
47 Public Utility Services
48 Repairs Maintenance
49 Miscellaneous
53 Excise Taxes
64 Capital Outlay
80 Debt Service Principal
81 Debt Service Interest
Tofaf Expenses ,s ..y...
Change in Fund Balance
Beginning Fund Balance
Fndirig Fund
Actual
uste `(Yeai -To-
udget Date] Variance of Budget
450,000 181,476 (268,524) 40.33%
261 261 #DIV /0!
450,000 181,737 (268,263) 40.39%
170,000 84,058 (85,942) 49.45%
1,310,000 489,152 (820,848) 37.34%
1,480,000 573,210 (906,790) 38.73%
10,000 938 (9,062) 9.38%
316,000 86,028 (229,972) 27.22%
161 161 #DIV /0!
326,000 87,127 (238,873) 26.73%
400 400 #DIV /0!
;251,000'': :s' `.:842;474 (1 :,413,526) 37.34%
604,284 333,392 (270,892) 55.17%
133,900 47,203 (86,697) 35.25%
6,620 1,254 (5,366) 18.94%
56,978 28,500 (28,478) 50.02%
60,478 29,265 (31,213) 48.39%
24,992 7,489 (17,503) 29.97%
148,321 86,475 (61,846) 58.30%
11,000 2,140 (8,860) 19.45%
1,164 110 (1,054) 9.45%
97,000 45,085 (51,915) 46.48%
130,500 66,803 (63,697) 51.19%
2,500 3,139 639 125.56%
9,000 8,228 (772) 91.42%
9,700 5,075 (4,625) 52.32%
1,250 10 (1,240) 0.80%
30,000 15,932 (14,068) 53.11%
125,271 41,948 (83,323) 33.49%
15,195 14,678 (517) 96.60%
64,765 38,381 (26,384) 59.26%
36,000 24,383 (11,617) 67.73%
13,250 6,059 (7,191) 45.73%
6,000 2,846 (3,154) 47.43%
50,000 4,960 (45,040) 9.92%
415,343 11,596 (403,747) 2.79%
310,495 116 (310,379) 0.04%
x;;2; 364, 001i,.;.;'',,;::: 125 ;067-: (1,538,939)_! 34.90%
(108,006) 17,407 125,413 16.12%
619,534 709,646 90,112 114.55%
°.51; 727;053 z 215;5257;
009
Page 30
City of Tukwila
Surface Water 412 Revenue and Expenditures
As of June 30, 2009
Revenue
Charges for Services
Surface Water Sales
Total Charges for Services
Intergovernmental Revenue
Miscellaneous Revenue
Investment Earnings
Total Miscellaneous Revenue
`Total�Revenu�'
Expenditures
11 Salaries
12 Extra Labor
13 Overtime
21 FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
26 Unemployment Compensation
28 Uniform Clothing
31 Office Operating Supplies
35 Small Tools Minor Equipment
41 Professional Services
42 Communication
43 Travel
44 Advertising
45 Operating Rentals Leases
46 Insurance
47 Public Utility Services
48 Repairs Maintenance
49 Miscellaneous
53 Excise Taxes
64 Capital Outlay
80 Debt Service Principal
81 Debt Service Interest
Total Surface Water Fund
Transfers Out
{SFr
Total Expens es
Change in Fund Balance
Beginning Fund Balance
Ending :.Fund Balance
uste
udge
2,535,000 1,278,074
2,535,000 1,278,074
75,000
125,000 20,821
125,000 20,821
2, 66.0; 000
642,888 278,886
23,000 10,604
11,205 9,712
51,798 22,595
54,981 24,074
12,522 5,701
201,589 88,071
1,000
1,425 164
40,955 21,198
3,000 282
573,570 288,141
2,000
2,000 1,174
500 548
66,223 27,453
15,195 14,678
61,600 3,134
13,965 80
6,500 4,966
25,000 16,561
857,500 147,186
343,015 317,617
38,139 23,013
3,049,570 1,305,838
361,361 180,700
';'3; 410;931': `::;1- ;480,538;
(750,931) (112,643)
6,152,134 3,407,653
2009,
5 401, 203:;:; 3,295;010
arlance of Budget
(1,256,926)
(1,256,926)
75,000
(104,179)
(104,179)
(1,286,105)
(364,002)
(12,396)
(1,493)
(29,203)
(30,907)
(6,821)
(113,518)
(1,000)
(1,261)
(19,757)
(2,718)
(285,429)
(2,000)
(826)
48
(38,770)
(517)
(58,466)
(13,885)
(1,534)
(8,439)
(710,314)
(25,398)
(15,126)
(1,743,732)
(180,661)
:(1',924,393Y
638,288
(2,744,481)
(2,106,1931
50.42%
50.42%
#DIV /0!
16.66%
16.66%
51.65%
43.38%
46.10%
86.68%
43.62%
43.79%
45.53%
43.69%
0.00%
11.51%
51.76%
9.40%
50.24%
0.00%
58.70%
109.60%
41.46%
96.60%
5.09%
0.57%
76.40%
66.24%
17.16%
92.60%
60.34%
42.82%
50.01%
43.58%
15.00%
55.39%
Page 31
City of Tukwila
Equipment Rental /Replacement Fund 501
As of June 30, 2009
Revenue
Charges for Services
ERR O &M Dept Charges
Equipment Replacement Charges
Fuel Sales
Total Charges for Services
Miscellaneous Revenue
Investment Earnings
Total Miscellaneous Revenue
Sale of Capital Assets
;Total Bever i
Expenditures
11 Salaries
12 Extra Labor
13 Overtime
21 FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
26 Unemployment Compensation
28 Uniform Clothing
31 Office Operating Supplies
34 Items Purchased for Recharge
35 Small Tools Minor Equipment
41 Professional Services
42 Communication
45 Operating Rentals Leases
46 Insurance
48 Repairs Maintenance
49 Miscellaneous
64 Capital Outlay
Total Equipment Rental Fund
Transfers Out
Tota Ezpens.E
Change in Fund Balance
Beginning Fund Balance
Ending Fuhd Balanc+
Revenue and Expenditures
ste
udget
1,302,532
583,367
451,000
2,336,899
2
;Actu
ear-To
Date
651,000
225,500
876,500
50,000 10,477
50,000 10,477
102,651
2;380899
309,372 152,116
10,000 5,301
1,103 134
24,516 11,786
26,023 13,093
7,756 3,764
93,197 47,958
1,000
950
2,000 929
666,000 202,139
2,500 717
550 81
2,000 584
18,297
10,130 9,785
130,781 21,682
6,500 3,005
608,400 644,356
1,921, 075 1,117,430
192,052
96,050
'213;481:1!!
273,772 (223,852)
5,283,240 3,538,477
Off,0't'2 T' .3,3''14;62
Variance of Budget
(651,532)
(583, 367)
(225, 500)
(1,460,399)
(39,523)
(39, 523)
102,651
(1,397,27'1).
(157,256)
(4,699)
(969)
(12,730)
(12, 930)
(3,992)
(45,239)
(1,000)
(950)
(1,071)
(463,861)
(1,783)
(469)
(1,416)
(18,297)
(345)
(109,099)
(3,495)
35,956
(803,645)
(96, 002)
(899 ;647.),
(497,624)
(1,744,763)
`$'(2;242;3871
49.98%
0.00%
50.00%
37.51%
20.95%
20.95%
#DIV /0!
41.46%
49.17%
53.01%
12.15%
48.07%
50.31%
48.53%
51.46%
0.00%
0.00%
46.45%
30.35%
28.68%
14.73%
29.20%
0.00%
96.59%
16.58%
46.23%
105.91%
58.17%
50.01%
57.43%
81.77%
66.98%
Page 32
City of Tukwila
Self- Insurance Fund 502 Revenue and Expenditures
As of June 30, 2009
Revenue
Charges for Services
Employee Benefit Programs
Total Charges for Services
Total Revenue
Expenditures
25 Medical, Dental, Life, Optical
41 Professional Services
49 Miscellaneous
Change in Fund Balance
Beginning Fund Balance
2009
dual
usteci.: Y< ,(Y -To-
udget: .Date)
Variance of Budget
900 265 (635) 29.44%
900 265 (635) 29.44%
Miscellaneous Revenue
Investment Earnings 25,000 9,963 (15,037) 39.85%
Employer Trust Contributions 5,670,686 2,768,037 (2,902,649) 48.81%
Employee Contributions 65,000 33,670 (31,330) 51.80%
Total Miscellaneous Revenue 5,760,686 2,811,670 (2,949,016) 48.81%
(2,949,651): 48.80%
5,199,845 1,967,747 (3,232,098) 37.84%
25,000 8,100 (16,900) 32.40%
20,500 4,772 (15,728) 23.28%
.5;245;345 .4,980,619`= (3,264,726): 37.76%
516,241 831,316 315,075 161.03%
1,000,000 1,628,623 628,623 162.86%
Endrug; a lance .1,516,241: •2.459,939; 943,698
Page 33
City of Tukwila
LEOFF Insurance Fund 503 Revenue and Expenditures
As of June 30, 2009
Revenue
Miscellaneous Revenue
Investment Earnings
Employer Trust Contributions
Other Misc Revenue
[Tatar »ue
Change in Fund Balance
Beginning Fund Balance
Ending und:balance ti
Expenditures
25 Medical, Dental, Life, Optical
41 Professional Services
49 Miscellaneous
t ro Expe i ...w
3,575
305,081
769
675,119" 309,425
20,000
655,119
652,470
3,000
500
655,970
(16,425) 17.88%
(350,038) 46.57%
769 #DIV /0!
(365,694):; 45.83%
156,244 (496,226) 23.95%
900 (2,100) 30.00%
501 1 100.20%
157,645 (498,325). 24.03%
19,149 151,780 132,631 792.63%
821,920 945,149 123,229 114.99%
841,069 1`,096;929 25060
Page 34
TO:
Mitigation Received
City of Tukwila
INFORMATIONAL MEMORANDUM
Mayor Haggerton
Rhonda Berry
Finance and Safety Committee
FROM: Shawn Hunstock, Finance Director
DATE: July 29, 2009
SUBJECT: Sales Tax Revenue for May 2009
Schedule I
in 1,000's
Sales Receipt 2008 2009 2009 Increase /(Decrease) %Increase /(Decrease)
Month Month Actual Estimated Actual Month YTD Month YTD
Jan Mar 1,347 1,403 1,172 (231) (231) -16 46% 0 00%
Feb Apr 1,357 1,397 1,051 (346) (577) 24.77% -20 61%
Mar May 1,601 1,654 1,146 (508) (1,085) -30 71% -24 36%
Apr June 1,365 1,497 1,191 (306) (1,391) 20.44% -23 37%
May July 1,635 1,560 1,082 (478) (1,869) -30 64% -24 88%
June Aug 1,646 1,757 (1,757) (3,626) -100 00% -39 12%
July Sept 1,535 1,661 (1,661) (5,287) -100 00% -48 38%
Aug Oct 1,555 1,647 (1,647) (6,934) -100 00% 55.14%
Sept Nov 1,426 1,685 (1,685) (8,619) -100 00% 60.44%
Oct Dec 1,298 1,521 (1,521) (10,140) -100 00% 64.25%
Nov Jan10 1,265 1,589 (1,589) (11,729) -100 00% -67 52%
Dec Feb10 1,723 2,175 (2,175) (13,904) -100 00% -71 13%
Totals 17,753 19,546 5,642
741
6,383 84.98% of Budget Ind Mitigation
Jim Haggerton, Mayor
Sales tax collections showed the ninth consecutive decrease in May compared to the same
period in the prior year. May is historically one of the highest months of the year for sales tax
collections. For 2009, collections were significantly less than both budget and the same month
in the prior year Actual receipts for May 2009 were $478,000 less than budget, and $553,000
Tess than the same period last year. We are now down 24.88% for the year compared to budget,
and 22.77% compared to the same period last year.
The chart above also includes the mitigation payment we received at the end of March and June
for fourth quarter 2008, and first quarter 2009 respectively. Including the mitigation payment, we
are currently just under 85% of budget for the year to date. The mitigation payment we received
in June was $346,046.24. This was a 12.4% decrease from the $394,987.43 we received for
fourth quarter 2008.
Schedule II shows the year -to -date sales tax from the top ten industry classifications. As this
schedule indicates, the trend is flat or down for all of the classifications.
INFORMATIONAL MEMO
Page 2
Schedule II
Group
452*
448*
423*
722*
443*
441*
236
453*
451
444*
Mitigated NAICS Code
As you can see there are large variances from last year for the same time period. For instance,
sales tax for Construction of Buildings is down by 51.37 Wholesale Trade and Durable Goods
is down by 47.21%, and Building Material and Miscellaneous Store Retailers is down by
2T12% These declines are offset by very small increases in other areas, such as Clothing and
Accessories, which increased by 2 52 and Food Services and Drinking Places, which
increased by 1.58 As you can see from Schedule II, eight of the top ten merchant categories
have declined versus prior year, and nine of the ten industry classification codes are ones for
which we receive streamlined sales tax mitigation.
Schedule III shows the ten largest declines in sales tax revenue for industries with over $10,000
collected through May.
Schedule III
Name
General Merchandise Stores
Clothing and Accessories
Wholesale Trade, Durable Goods
Food Services, Drinking Places
Electronics and Appliances
Motor Vehicle and Parts Dealer
Construction of Buildings
Miscellaneous Store Retailers
Sporting Goods, Hobby, Books
Building Material and Garden
Group Name
323* Printing and Related Support
237 Heavy and Civil Construction
442* Furniture and Home Furnishings
236 Construction of Buildings
423* Wholesale Trade, Durable Goods
454* Nonstore Retailers
447* Gasoline Stations
621 Ambulatory Health Care Service
541 Professional, Scientific, Tech
518 Internet Service Providers
Mitigated NAICS Code
H:\Sales Tax\2009 \Info Memo Sales Tax 072909.doc
YTD
Current
723,908
716,788
528,242
519,781
368,163
313,883
277,318
216,785
214,663
201,500
YTD
Current
25,934
21,086
144,280
277,318
528,242
32,890
24,307
24,808
73,119
23,287
YTD
Prior
836,316
699,137
1,000,621
511,713
425,134
408,161
570,299
297,471
243,229
274,682
Dollar
Diff.
(112,407)
17,651
(472,379)
8,068
(56,971)
(94,278)
(292,981)
(80,686)
(28,565)
(73,182)
YTD Dollar
Prior Diff.
85,476 (59,541)
57,943 (36,857)
334,610 (190,330)
570,299 (292,981)
1,000,621 (472,379)
49,580 (16,690)
34,631 (10,324)
35,050 (10,242)
103,087 (29,967)
36,437 (13,150)
Attached is a Sales Tax Summary comparing year -to -date 2009 vs. 2008 by major SIC codes
Also included is a comparison of total receipts year -to -date for the last four years.
Please let me know if you have any comments or questions Thank you
°/0
Diff.
13.44%
2.52%
47 21%
1 58%
-13 40%
-23 10%
51 37%
-27 12%
11 74%
-26 64%
°/0
D iff.
69.66%
63.61%
-56 88%
51.37%
-47.21%
33.66%
-29 81%
29.22%
29 07%
-36 09%
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Four Year Comparison
$2,000,000 $4,000,000
$7,305,994
$7,359,258
$6,716,604
Taxes Collected Year to Date
$5,642,516
$6,000,000 $8,000,000
Item
1. PRESENTATION(S)
2. BUSINESS AGENDA
City of Tukwila
Finance and Safety
Committee
O Pam Linder, Chair
O Joe Duffie
O De'Sean Quinn
AGENDA
TUESDAY, AUGUST 18, 2009
CONFERENCE ROOM #3; 5:00 PM
d. SCORE Interlocal Agreement Amendments;
Shawn ffunstock, Finance Director.
3. ANNOUNCEMENTS
4. MISCELLANEOUS
Addendu
Distribution:
P. Linder
J. Duffle
D. Quinn
J. Hernandez
D. Robertson
Mayor Haggerton
R. Berry
C. O'Flaherty
B. Fletcher
D. Haynes
S. Hunstock
Action to be Taken
d. Forward to 8/24 C.O.W. and Pg.1
9/8 Regular.
Next Scheduled Meeting: Wednesday, September 9, 2009
The City of Tukwila strives to accommodate individuals with disabilities.
Please contact the City Clerk's Office at 206 433 -1800 for assistance.
M. Hart J. Pace
V. Jessop D. Speck
S. Kerslake R. Still
K. Kertzman D. Tomaso
T. Kinlow M. Villa
K. Matej Judge Walden
D. McOmber B. Arthur
M. Miotke C. Parrish
J. Morrow J. Eide
G. Labanara K. Narog(cover)
D. Lincoln S. Kirby(email)
N. Olivas S. Norris(emaii)
Page
TO:
City of Tukwila
INFORMATIONAL MEMORANDUM
Mayor Haggerton
Rhonda Berry
Finance and Safety Committee
FROM: Melissa Hart, Deputy City Clerk
DATE: August 14, 2009
SUBJECT: Revised SCORE Interlocal Agreement
Jim Haggerton, Mayor
The following information was not available at production time for inclusion in the
8/18/09 F &S agenda packet. Due to the time sensitivity of this issue, the documents
are being provided Friday afternoon under separate cover for consideration at the
8/18/09 F &S meeting. Councilmember Linder was notified of this change at 2:12 p.m.
via e -mail.
TO:
ISSUE
BACKGROUND
DISCUSSION
City of Tukwila
INFORMATIONAL MEMORANDUM
Mayor Haggerton
Rhonda Berry
Finance and Safety Committee
FROM: Shawn Hunstock, Finance Director
DATE: August 14, 2009
SUBJECT: Revised SCORE Interlocal Agreement
Jim Haggerton, Mayor
A revision to the SCORE Interlocal Agreement is recommended as a result of
differences in bond ratings among the original "Owner Cities" participating in SCORE.
The existing Interlocal Agreement will be amended to create a new "Host Jurisdiction"
category, and remove the City of Des Moines from the debt obligation.
The SCORE cities (Auburn, Burien, Des Moines, Federal Way, Renton, SeaTac and
Tukwila) signed an Interlocal Agreement in January that established the structure of
SCORE and allocated the debt service to each of the owner cities.
Part of the process of issuing the bonds includes each of the cities having presentations
with the rating agencies. Following the presentations, the rating agencies announce
rating scores for each city that will in turn create a composite rating score for SCORE.
The final rating will determine the interest rate at which SCORE will be able to borrow
money.
The City of Des Moines has traditionally used Moody's for their credit rating. Moody's
recently downgraded Des Moines' bond rating which gives the other SCORE agencies
grounds for concern.
Des Moines recently had a rating presentation with Standard and Poor's (S P).
Standard and Poor's will not indicate the actual rating prior to review, however based
upon the recent downgrade from Moody's, it is unlikely that it will be favorable.
As a multi jurisdictional agency, SCORE's overall credit rating will be derived from the
ratings of its owner agencies. Moody's has indicated that they will use a blended rate,
reviewing the credit of all of the owner agencies. However, S P has indicated that
they will base SCORE's rating upon the weakest credit amongst all of the owner
agencies, which we now believe will be Des Moines.
INFORMATIONAL MEMO
Page 2
Early indications are that the negative rating from S P will add between 75 and 125
basis points to the interest rate for SCORE. An increase in this range would add
between $500,000 and $850,000 annually to the debt service obligation. The effect on
Tukwila alone, over the life of the bond issue, would be in excess of approximately
$400,000.
The SCORE Administrative Board, Finance Directors, and SCORE's financial advisors
and underwriters have met to review potential options. The available options include
and the benefits of each are listed below:
Option 1 Request a rating from Fitch's rating company. As this option was explored
further, it was learned that they use the same rating methods as S P and the rating
from the lowest agency would be applied to SCORE.
Option 2 was reviewed at length. SCORE's financial advisor believes that creating a
bond reserve fund would help lessen the negative impact of a single owner cities' rating.
However, creating the bond reserve fund would require the cities to either issue
additional bonds to finance the reserve (approximately $6 million) or the cities would
have to allocate a portion of their existing reserves to the bond fund. Issuing additional
bonds will increase the annual debt service by approximately $400,000 for the
additional $6 million in bonds issued. The annual increase in debt service would
amount to a $12 million increase over the life of the bonds.
Option 3, implementing a "step -up" provision would require re- writing the ILA and would
mean that each of the cities would be obligating themselves to paying 100% of the debt
service should other cities default. The total bond amount exceeds the available bond
capacity for many of the cities. The cities that could assume that full liability felt
uncomfortable being responsible for the entire amount.
Additionally, there was mixed information about whether a step -up provision would
provide enough benefit to offset the risks or negative credit rating of one of the
agencies.
Option 4 would be to take no action. This would mean that the existing ILA would stand
which would result in significant increase in costs as identified above.
Option 5 requires the redrafting of the ILA and the creation of a new member category
known as "Host Jurisdiction." The Host Jurisdiction would be Des Moines. They would
be entitled to the same rights as the original owner agencies; however they would be
removed from the debt obligation that they have now.
The cities of Auburn, Federal Way and Renton would each increase their share of the
debt burden by two, one, and two percent respectfully. There would be a separate
agreement under which Des Moines would be tied to the cities of Auburn, Federal Way
and Renton for their obligation of the debt service.
Amending the existing ILA is not something that is considered lightly. However, it is the
option that provides the most certainty for the credit ratings and it doesn't require the
C:ltemp\XPg rpwisellnfoMemoSCORE ILARevision.doc
INFORMATIONAL MEMO
Page 3
cities incurring additional debt to create a reserve. Amendment of the ILA is the
preferred option by the SCORE Administrative Board.
The attached ILA is titled "Amendment and Restatement" of the SCORE ILA. The
purpose of the restatement is to prevent the cities from having to recreate SCORE or
the SCORE Public Development Authority (PDA).
Unfortunately, the deadline to complete the amendment is very soon. In order to meet
the rating schedule, a revised ILA needs to be in place by September 14th. The bonds
are currently scheduled to be sold on October 14th and any revisions must be in effect
by that date. Three of the cities, Renton, Federal Way and Des Moines, also have a
referendum and initiative process which requires a 30 -day window before any ordinance
would be effective.
It should be noted that the revised ILA does not change Tukwila's rights or obligations
under the original Interlocal in any way. Tukwila will still be liable for the same share of
O &M and debt service expenses, as well as be credited with the same share of rental
(non- member) bed usage revenue.
RECOMMENDATION
The Council is being asked to authorize the Mayor to sign the attached Interlocal
Agreement.
This item is scheduled to be discussed at the August 18, 2009 Finance and Safety
Committee meeting, the August 24, 2009 Committee of the Whole meeting and
subsequent September 8, 2009 Regular Meeting.
ATTACHMENTS
Draft Resolution
Amended and Restated SCORE Interlocal Agreement
C:ltemplXPgrpwiselinfoMemoSCORE ILARevision.doc
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, AUTHORIZING THE EXECUTION OF AN AMENDED
AND RESTATED INTERLOCAL AGREEMENT RELATING TO THE
SOUTH CORRECTIONAL ENTITY FACILITY.
WHEREAS, the City of Tukwila, Washington (the "City is authorized by Chapter
70.48 RCW to contract for, establish and maintain correctional facilities in furtherance of
public safety and welfare; and
WHEREAS, pursuant to Ordinance No. 2223, adopted by the City on January 20,
2009 and Chapter 39.34 RCW, the Interlocal Cooperation Act, the City entered into a
SCORE Interlocal Agreement with Auburn, Federal Way, Burien, Des Moines, Renton
and SeaTac, Washington (the "Member Cities dated February 25, 2009 (the "Original
Interlocal Agreement to form a governmental administrative agency known as the
South Correctional Entity "SCORE and
WHEREAS, the purpose of SCORE is to establish and maintain a consolidated
correctional facility to be located in Des Moines (the "SCORE Facility to serve the
Member Cities and federal and state agencies and other local governments that may
contract with SCORE in the future to provide correctional services essential to the
preservation of the public health, safety and welfare; and
WHEREAS, the Member Cities have determined that the SCORE Facility will
provide improved correctional facilities within the boundaries of the consolidated
service areas at a lower total cost to the participating Member Cities than currently
available alternatives or than the participating Member Cities could individually
provide; and
WHEREAS, financing for the acquisition, construction, equipping, and
improvement of the SCORE Facility will be provided by bonds issued by the South
Correctional Entity Facility Public Development Authority (the "Authority"), a public
development authority, chartered by Renton, pursuant to RCW 35.21.730 through
35.21.755; and
WHEREAS, the Member Cities now desire to amend the Original Interlocal
Agreement pursuant to the terms of an Amended and Restated SCORE Interlocal
Agreement (the "SCORE Formation Interlocal Agreement" or "Interlocal Agreement
to increase the proportional share of debt service due from Renton, Auburn, and
Federal Way on bonds issued by the Authority and to designate Des Moines as the
"host city," as further provided therein;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY RESOLVES AS FOLLOWS:
Section 1. Approval of Amended and Restated SCORE Interlocal Agreement. The
City Council hereby approves the Amended and Restated SCORE Interlocal Agreement
with Renton, Auburn, Federal Way, Des Moines, Burien, and SeaTac, Washington,
substantially in the form as attached hereto as Exhibit A and incorporated herein by this
reference (the "SCORE Formation Interlocal Agreement" or "Interlocal Agreement
W: \Word Processing Resolutions \SCORE.doc
SH:ksn 08/14/2009
RAFT
Page 1 of 2
The Mayor is hereby authorized and directed to execute the SCORE Formation
Interlocal Agreement, substantially in the form attached hereto with only those
modifications as shall have been approved by him. The Mayor and other appropriate
officers of the City are authorized and directed to take any and all such additional
actions as may be necessary or desirable to accomplish the terms therein. The SCORE
Formation Interlocal Agreement may be further amended from time to time as
provided therein.
Section 2. Approval Contingent. If the Amended and Restated SCORE Interlocal
Agreement has not be executed by all parties thereto by October 1, 2009, the authority
granted under this resolution shall expire unless this resolution shall have been
amended to provide for a later expiration date.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON,
at a Regular Meeting thereof this day of 2009.
ATTEST/ AUTHENTICATED:
Christy O'Flaherty, CMC, City Clerk
APPROVED AS TO FORM BY:
Office of the City Attorney
W:\ Word Processing Resolutions \SCORE. doc
SH:ksn 08/14/2009
Joan Hernandez, Council President
Filed with the City Clerk:
Passed by the City Council:
Resolution Number:
Attachment: Exhibit A Amended and Restated SCORE Interlocal Agreement
Page 2 of 2
AMENDED AND RESTATED SCORE INTERLOCAL AGREEMENT
among
CITY OF AUBURN,
CITY OF DES MOINES,
CITY OF FEDERAL WAY,
CITY OF RENTON,
CITY OF TUKWILA,
CITY OF BURIEN,
AND
CITY OF SEATAC, WASHINGTON
Dated as of F"1 2009
TABLE OF CONTENTS
PaEe
Section 1. Definitions 2
Section 2. SCORE Facility; Authority 3
Section 3. Duration of Agreement 5
Section 4. Withdrawal and Termination 5
Section 5. Administrative Board 6
Section 6. Operations Board 78
Section 7. Facility Director 8
Section 8. Personnel Policy 89
Section 9. Budget, Policies and Operations 9
Section 10. Contracts and Support Services 9
Section 11. Policy and System Evaluation 910
Section 12. Additional Services Authorized 10
Section 13. Inventory and Property 10
Section 14. Local Control 4-011
Section 15. SCORE Facility Financing and Construction; SCORE Facility Public
Development Authority 1011
Section 16. Preliminary Costs of the SCORE Facility; Bellevue Property 13
Section 17. Compliance with Continuing Disclosure Requirements 1314
Section 18. Filing of Agreement 1314
Section 19. Severability 1314
Section 20. Execution and Amendment 14
Section 21. Third Party Beneficiaries 1 -415
Section 22. Hold Harmless 1 -415
Section 23. Counterparts 15
R320358 DG 08/13109
AMENDED AND RESTATED SCORE INTERLOCAL AGREEMENT
THIS AMENDED AND RESTATED SCORE INTERLOCAL AGREEMENT {"amends
and restates the SCORE Interlocal Agreement. dated as of February 25. 2009 (the "Original
Interlocal Agreement" and as amended and restated hereby. the "SCORE Formation Interlocal
Agreement and is entered into this February 25.. 2009 by and among the
Cities of Auburn, Des Moines, Federal Way, Renton, Tukwila, Burien and SeaTac, Washington
(the "Member Cities all of which are municipal corporations under the laws and statutes of the
State of Washington:
RECITALS:
WHEREAS, the Member Cities are authorized by chapter 70.48 RCW to contract for,
establish and maintain correctional facilities in furtherance of public safety and welfare; and
WHEREAS, the Member Cities currently contract with other local governments within
the State of Washington for correctional services at a great expense to the City; and
WHEREAS, chapter 39.34 RCW, the Interlocal Cooperation Act, authorizes
municipalities in Washington to enter into agreements for the joint undertaking of certain
projects as provided therein; and
WHEREAS, the Member Cities now desireentered into a SCORE Interlocal Agreement.
effective February 25. 2009 (the "Original Interlocal Agreement to form a governmental
administrative agency pursuant to RCW 39.34.030(3) known as the South Correctional Entity
"SCORE to establish and maintain a consolidated correctional facility to he located in the City
of Des Moines (the "SCORE Facility to serve the Member Cities and federal and state agencies
and other local governments that may contract with SCORE in the future to provide correctional
services essential to the preservation of the public health, safety and welfare; and
WHEREAS, the Member Cities have determined that the SCORE Facility will provide
improved correctional facilities within the boundaries of the consolidated service areas at a lower
total cost to the participating Member Cities than currently available alternatives or than the
participating Member Cities could individually provide; and
WHEREAS, financing for the acquisition, construction, equipping, and improvement of
the SCORE Facility will be provided by bonds issued by a public corporation created in
accordance with this Agreement and the South Correctional Entity Facility Public Development
Authority (the "SCORE., Facility Public Development Authority a nublic development
authority chartered by the City of Renton pursuant to RCW 35.21.730 through 35.21.755 and
secured by the full faith and credit of the "Cities of Renton. Auburn. Federal Way,
SeaTac. Tukwila. and Burien (the "Owner Cities and
Authority (the "Member Cities now desire to amend the Original Interlocal Agreement to
allocate the nronortion of debt service on bonds issued by the SCORE Facility Public
Development Authority" et to the approval of each MemberCityeach of the Owner Cities
and to designate the City of Des Moines as the host city; and
WHEREAS, the establishment and maintenance of the SCORE Facility will be of
substantial benefit to the Member Cities and the public in general;
NOW THEREFORE, it is hereby agreed and covenanted among the undersigned as
follows:
Section 1. Definitions. Capitalized terms used in this SCORE Formation Interlocal
Agreement shall have the following meanings:
"Administrative Board" means the governing board of SCORE created pursuant to
Section 5 of this SCORE Formation Interlocal Agreement.
66
from time to time.
66
(a`
1
(b`
l
(c)
(d`
(e`
J
(g)
ns a percentage equal to the 2007 average daily population
allocable to the Member Cities in all correctionalfac es. These percentages are ar follows:
1
Des twenty nine (29
Des Moines five (5%)
Federal Way seventeen (17
Renton thirty four (34
m
0 i
Burien four (4
S ec ae three (3%)
^�grQe rent among the Member Citi s, as amended
"Bonds" mean, collectively, bonds, notes or other evidences of borrowing issued by the
SCORE Facility Public Development Authority to provide interim and permanent financing for
the SCORE Facility and thereafter, to finance or refinance equipment, completion, expansion
and other capital improvements essential to maintain the SCORE Facility's functionality.
"Budget" means the budget prepared by the Facility Director in consultation with the
Operations Board, and submitted to the Administration Board for its approval in accordance with
Section 5 and Section 9 of this SCORE Formation Interlocal Agreement, which budget shall set
forth (a) an estimate of the costs of capital improvements required to be made to the SCORE
Facility within the applicable year, (b) on a line item basis, all anticipated revenues and expenses
for the operation and maintenance of the SCORE Facility for the applicable year, and (c) any
information required by policies adopted by the Administrative Board pursuant to Section 9(b) of
this SCORE Formation Interlocal Agreement.
"Capital Contribution" means, for each MenthefOwner City, that MemberOwner City's
BaseOwner Percentage multiplied by the principal of and interest on Bonds as the same shall
2
120359 nG \90358 OKS 08/13/09
become due and payable
c c xpen ef—thc SCORE Facility Public
"Costs of Maintenance and Operation" means all reasonable expenses incurred by
SCORE in causing the SCORE Facility to be operated and maintained in good repair, working
order and condition, and all costs of administering SCORE.
"Designated Representative" means the Mayor or the City Manager, as selected by
each Member City, or his or her designee.
"Facility Director" means the director of the SCORE Facility selected by the
Administrative Board pursuant to Section 7 of this SCORE Formation Interlocal Agreement.
"Host City" means the City of Des Moines. Washington.
"Member Cities" mean, initially, the Citioc cf Auburn, Des Moines, Federal Way,
the Owner Cities and the Host City.
"Operations Board" means the board formed pursuant to Section 6 of this SCORE
Formation Interlocal Agreement.
"Owner Cities" mean the Cities of Auburn. Renton. Federal Way. Tukwila. Burien and
SeaTac. Washington.
"Owner Percentage" means the nercentaae assigned to each Owner City. as follows:
(a) Auburn thirty -one (31%)
(b) Federal Way eiuhteen (18
(c) Renton thirty -six (36
(d) Tukwila eight (8
(e) Burien four (4
(f) SeaTac three (3
"Presiding Officer" means the member of the Administrative Board selected pursuant to
Section 5 of this SCORE Formation Interlocal Agreement.
"SCORE" means the governmental administrative agency established pursuant to RCW
39.34.030(3) by the Member Cities.
"SCORE Facility" means the consolidated correctional facility acquired, constructed,
improved, equipped, maintained and operated by SCORE.
"SCORE Facility Public Development Authority" means the South Correctional
Entity Facility Public Development Authority chartered by the City of Renton, Washington.
3
\20358 DG \20358 OKS 08/13/09
"SCORE Formation Interlocal Agreement" means this Amended and Restated
SCORE Interlocal Agreement among the Member Cities. as amended from time to time.
"Subscribing Agencies" mean the federal and state agencies, municipal corporations,
and other local governments, other than the Member Cities, that contract with SCORE for
correctional services at the SCORE Facility pursuant to the terms of this SCORE Formation
Interlocal Agreement.
Section 2. SCORE Facility; Authority.
(a) Administrative Agency. There is hereby established a governmental
administrative agency pursuant to RCW 39.34.030(3) to be known as the South Correctional
Entity "SCORE SCORE shall initially consist of the Member Cities.
(b) Powers of SCORE. SCORE shall have the power to acquire, construct, own,
operate, maintain, equip, and improve a correctional facility known as the "SCORE Facility" and
to provide correctional services and functions incidental thereto, for the purpose of detaining
arrestees and sentenced offenders in the furtherance of public safety and emergencies within the
jurisdiction of the Member Cities. The SCORE Facility may serve the Member Cities and
Subscribing Agencies which are in need of correctional facilities. Any agreement with a
Subscribing Agency shall be in writing and approved by SCORE as provided herein.
(c) Administrative Board. The affairs of SCORE shall be governed by the
Administrative Board formed pursuant to Section 5 of this SCORE Formation Interlocal
Agreement. The Administrative Board shall have the authority to:
1. Recommend action to the legislative bodies of the Member Cities;
2. Approve the Budget, adopt financial policies and approve expenditures;
3. Establish policies for investing funds and incurring expenditures of
Budget items for the SCORE Facility;
4. Review and adopt a personnel policy for the SCORE Facility;
5. Establish a fund, or special funds, as authorized by chapter 39.34 RCW for
the operation of the SCORE Facility;
6. Conduct regular meetings as may be designated by the Administrative
Board;
7. Determine what services shall be offered at the SCORE Facility pursuant
to the powers of SCORE and under what terms they shall be offered;
8. Enter into agreements with third parties for goods and services necessary
to fully implement the purposes of this SCORE Formation Interlocal
Agreement;
4
P 120358 DG \20358 0KS 08/13/09
9. Establish rates for services provided to members, subscribers or
participating agencies;
10. Direct and supervise the activities of the Operations Board and the Facility
Director;
11. Enter into an agreement with a public corporation or otherwise to incur
debt;
12. Make purchases or contract for services necessary to fully implement the
purposes of this SCORE Formation Interlocal Agreement;
13. Enter into agreements with and receive and distribute funds from any
federal, state or local agencies;
14. Receive and account for all funds allocated to the SCORE Facility from its
members;
15. Purchase, take, receive, lease, take by gift, or otherwise acquire, own,
hold, improve, use and otherwise deal in and with real or personal
property, or any interest therein, in the name of the SCORE Facility;
16. Sell, convey, mortgage, pledge, lease, exchange, transfer and otherwise
dispose of property and assets;
17. Sue and be sued, complain and defend, in all courts of competent
jurisdiction in its name;
18. Make and alter bylaws for the administration and regulation of its affairs;
19. Enter into contracts with Subscribing Agencies to provide correctional
services;
20. Employ employees as necessary to accomplish the terms of this SCORE
Formation Interlocal Agreement;
21. Establish policies and procedures for adding new cities as "1per
Citics "parties to this SCORE Formation Interlocal Agreement; and
22. Engage in any and all other acts necessary to further the goals of this
SCORE Formation Interlocal Agreement.
Section 3. Duration of Agreement.
The initial duration of this SCORE Formation Interlocal Agreement shall be for a period
of ten (10) years from its effective date and, thereafter, shall automatically extend for additional
five (5) year periods unless terminated as provided in this SCORE Formation Interlocal
Agreement. Notwithstanding the foregoing, this SCORE Formation Interlocal Agreement shall
5
0 \20358 DG \20358 OKS 08/13/09
not terminate until all Bonds issued by the SCORE Facility Public Development Authority as
provide in Section 15 of this SCORE Formation Interlocal Agreement are no longer outstanding.
Section 4. Withdrawal and Termination.
(a) Subject to Section 4(g) below, any Member City may withdraw its membership
and terminate its participation in this SCORE Formation Interlocal Agreement by providing
written notice and serving that notice on the other Member Cities on or before December 31 in
any one -year. After providing appropriate notice as provided in this Section, that Member City's
membership withdrawal shall become effective on the last day of the year following delivery and
service of appropriate notice to all other Member Cities.
(b) Subject to Section 3 above, four (4) or more Member Cities may, at any one time,
by written notice provided to all Member Cities, call for a termination of SCORE and this
SCORE Formation Interlocal Agreement. Upon an affirmative supermajority vote (majority plus
one) by the Administrative Board, SCORE shall be directed to terminate business, and a date
will be set for final termination, which shall be at least one (1) year from the date of the vote to
terminate this SCORE Formation Interlocal Agreement. Upon the final termination date, this
SCORE Formation Interlocal Agreement shall be fully terminated.
(c) Subject to Section 4(g) below, in the event any MemberOwner City or the Host
City fails to budget for or provide the requiredits applicable annual funding requirements for
SCORE as provided in Section 15 hereof, the remaining Member Cities may, by majority vote,
immediately declare the underfunding City to be terminated from this SCORE Formation
Interlocal Agreement and to have forfeited all its rights under this SCORE Formation Interlocal
Agreement as provided in Section 4(e). The remaining Member Cities may, at their option,
withdraw SCORE's correctional services from that City, or alternatively, enter into a Subscribing
Agency agreement with that City under terms and conditions as the remaining Member Cities
deem appropriate.
(d) Time is of the essence in giving any termination notice.
(e) If an individual MembefOwner City withdraws its membership in SCORE, the
withdrawing City will forfeit any and all rights it may have to SCORE's real or personal
property, or any other ownership in SCORE, unless otherwise provided by the Administrative
Board.
(f) Upon termination of this SCORE Formation Interlocal Agreement, all property
acquired during the life of this SCORE Formation Interlocal Agreement shall be disposed of in
the following manner:
1. All real and personal property acquired pursuant to this SCORE Formation
Interlocal Agreement shall be distributed to the MemberOwner Cities based on
the BseeOwner Percentages; and
6
P 17G 170358 OKS 08/13/09
2. All unexpected funds or reserve funds shall be distributed based on the
percentage of average daily population at the SCORE Facility for the last three (3)
years prior to the termination date of those Member Cities still existing on the day
prior to the termination date.
(g) Notwithstanding any of the other rights, duties or obligations of any Member City
under this Section 4, the withdrawal of any MembefOwner City from this SCORE Formation
Interlocal Agreement shall not discharge or relieve the MeniberOwner City that has withdrawn
pursuant to Section 4(a) or been terminated pursuant to Section 4(c) of its obligation to pay debt
service on Bonds issued by the SCORE Facility Public Development Authority. A-MembefAn
befAn
Owner City may be relieved of its obligation under this SCORE Formation Interlocal Agreement
to make payments with respect to its Capital Contribution if the Administrative Board, by
supermajority vote (majority plus one), authorizes such relief based on a finding that such
payments are not required to pay debt service on Bonds issued by the SCORE Facility Public
Development Authority.
Section 5. Administrative Board.
(a) Formation. An Administrative Board composed of the Designated Representative
from each Member City shall govern the affairs of SCORE.
(b) Allocation of Votes. Each Board member shall have an equal vote and voice in
all Board decisions.
(c) Votine Reauirements. Votes regarding (1) debt; (2) approval of the Budget; (3)
employment of the Facilities Director; (4) cost allocations made prior to the issuance of Bonds
pursuant to Section 16 of this SCORE Formation Interlocal Agreement; and (5) approval of labor
contracts, shall require an affirmative vote of a supermajority (majority plus one) of the Member
Cities, two (2) of which shall have the highest and the second highest average daily population in
the SCORE Facility for the 12 -month period ending June 30 of the preceding year. Votes
regarding (1) the conveyance of real property; (2) the addition of additional services pursuant to
Section 11 of this SCORE Formation Interlocal Agreement not directly incidental to correctional
services (such as providing court services); and (3) matters addressed in Sections 4(b) and (g) of
this SCORE Formation Interlocal Agreement, shall require an affirmative vote of a
supermajority (majority plus one) of the Member Cities.
(d) Parliamentary Authority. Unless otherwise provided, Robert's Revised Rules of
Order (newly revised) shall govern all procedural matters relating to the business of the
Administrative Board.
(e) Officers of the Administrative Board. Members of the Administrative Board shall
select a Presiding Officer from its members, together with such other officers as a majority of the
Administrative Board may determine. Subject to the control of the Administrative Board, the
Presiding Officer shall have general supervision, direction and control of the business and affairs
of SCORE. On matters decided by the Administrative Board, the signature of the Presiding
Officer alone is sufficient to bind SCORE.
7
P \20358 DG120358 OKS 08/13/09
(f) Meetings of the Administrative Board. There shall be a minimum of two (2)
meetings each year, and not less than fifteen (15) days notice shall be given to all members prior
to any such meeting. Unless otherwise designated by the Presiding Officer, the first meeting
shall be held on the second Tuesday of February of each year to review the prior year's service.
The second meeting shall be on the second Tuesday of September of each year to consider and
adopt a Budget for the following fiscal year. Other meetings may be held upon request of the
Presiding Officer or any two members. All meetings shall be open to the public to the extent
required by chapter 42.30 RCW.
Five (5) members of the Administrative Board must be present at any meeting of the
Administrative Board to comprise a quorum, and for the Administrative Board to transact any
business. Proxy voting shall not be allowed. Members of the Administrative Board may
participate in a meeting through the use of any means of communication by which all members
and members of the public participating in such meeting can hear each other during the meeting.
Any members of the Administrative Board participating in a meeting by such means is deemed
to be present in person at the meeting for all purposes including, but not limited to, establishing a
quorum.
(g) Bylaws. The Administrative Board shall be authorized to establish bylaws that
govern procedures of that Board and the SCORE Facility's general operations.
(h) Administrative Board Review. A general or particular authorization or review
and concurrence of the Administrative Board by majority vote shall be necessary for all capital
expenditures or contracts in excess of $50,000.
Section 6. Operations Board.
(a) Formation. There is further established an Operations Board which shall consist
of up to nine (9) members selected as provided in this paragraph. One (1) member shall be
designated by each of the Member Cities, and up to two (2) at -large members shall be selected,
by majority vote, by the Subscribing Agencies to represent the police departments of the
Subscribing Agencies. At the time set for election of the at -large members, only the
representatives of the Subscribing Agencies, then in attendance, will participate in the election.
The Member Cities' Operations Board representatives shall not participate in the at -large
member elections. The at -large members shall serve one -year terms, unless otherwise
determined by majority vote of the Operations Board. The purpose and duties of the Operations
Board shall be established by the Administrative Board.
(b) Voting and Meetings of the Operations Board. Each member of the Operations
Board shall have an equal vote in all Operations Board decisions. The Operations Board shall be
authorized to establish bylaws that govern its procedures. Unless otherwise provided, Robert's
Revised Rules of Order shall govern all procedural matters relating to the business of the
Operations Board. The Operations Board shall elect a presiding officer from its members and
shall likewise determine the time and place of its meetings; at least one (1) regular meeting shall
be held each month at a time and place designated by the presiding officer or a majority of its
8
P 120358 DG120358 OKS 08/13/09
members. Special meetings may be called by the presiding officer or any two (2) members upon
giving all other members not less than 24 hours prior written notice (electronic or facsimile
notice acceptable). In an emergency, the Operations Board may dispense with written notice
requirements for special meetings, but must, in good faith, implement best efforts to provide fair
and reasonable notice to all of the members of the Operations Board. All meetings shall be open
to the public to the extent required by chapter 42.30 RCW.
A majority of the members of the Operations Board must be present at any meeting of the
Operations Board to comprise a quorum, and for the Operations Board to transact any business.
Proxy voting shall not be allowed. Members of the Operations Board may participate in a
meeting through the use of any means of communication by which all members and members of
the public participating in such meeting can hear each other during the meeting. Any members
of the Operations Board participating in a meeting by such means is deemed to be present in
person at the meeting for all purposes including, but not limited to, establishing a quorum.
Section 7. Facility Director.
Not later than one hundred eighty (180) days prior to the completion of the SCORE
Facility, the Operations Board shall recommend to the Administrative Board a person to act as
the Facility Director. The Administrative Board may accept or reject the Operations Board
recommendation. Such Facility Director shall be responsible to the Administrative Board, shall
develop the Budget in consultation with the Operations Board and other appropriate means in
order to fully implement the purposes of this SCORE Formation Interlocal Agreement. The
Facility Director shall administer the program in its day -to -day operations consistent with the
policies adopted by the Administrative Board. Such Facility Director shall have experience in
technical, financial and administrative fields, and such appointment shall be on the basis of merit
only.
Section 8. Personnel Policy.
(a) The Operations Board shall submit to the Administrative Board within one
hundred eighty (180) days prior to the completion of the SCORE Facility, a proposed personnel
policy for the SCORE Facility for its approval, rejection or modification. All of such
modifications or revisions shall be subject to the final approval of the Administrative Board.
(b) Such personnel policy shall provide for the initial appointment to the SCORE
Facility's staff from the personnel presently, permanently appointed or assigned as corrections
officers in the Member Cities. Additional employees shall be appointed by the Facility Director
upon meeting the qualifications established by the Operations Board and adopted by the
Administrative Board. None of such employees shall be commissioned members of any
emergency service, but may be eligible for membership under the Public Employees Retirement
Systems (PERS), or Public Safety Employees Retirement System (PSERS), as provided by law.
Section 9. BudEet, Policies and Operations.
9
P DG120358 OKS 08/13/09
(a) The Facility Director shall distribute a proposed Budget to the Operations Board
on or before August 1 of each year, which Budget shall then be provided to the Administrative
Board no later than September 1 of such year. Thereafter, the Member Cities shall be advised of
the programs and objectives as contained in said proposed Budget, and of the required financial
participation for the ensuing year.
(b) The Administrative Board shall develop financial policies for SCORE as part of
the budgetary process. Such policies may include, but are not limited to, (1) items to be provided
for in the Budget, (2) a minimum contribution amount for each Member City to pay for Costs of
Maintenance and Operation, (3) the process for allocating unexpended amounts paid by the
Member Cities for Costs of Maintenance and Operation and assessing the Member Cities in the
event of cost overruns, (4) establishing and maintaining reserve accounts, if any, and (5) the
process for adding a new Member Citypartv to this SCORE Formation Interlocal Agreement.
(c) The allocation of prorated financial participation among the Member Cities shall
be calculated as provided in Section 15 hereof. Each Member City shall be unconditionally
obligated to provide its allocable share of costs as provided in this SCORE Formation Interlocal
Agreement.
Section 10. Contracts and Sunnort Services.
(a) The Administrative Board (or the Operations Board or the Facility Director, if so
designated by the Administrative Board) shall, as necessary, contract with local governments for
the use of space for its operations, auxiliary services including but not limited to records, payroll,
accounting, purchasing, and data processing, and for staff prior to the selection of a Facility
Director for the SCORE Facility.
(b) The Member Cities hereby agree to furnish legal assistance, from time to time, as
approved by the Administrative Board. The Administrative Board may contract with the City
Attorney of a Member City, other local government, or independent legal counsel as necessary.
Section 11. Policy and System Evaluation.
The Facility Director shall actively and continually consider and evaluate all means and
opportunities toward the enhancement of operations effectiveness for correctional services so as
to provide maximum and ultimate benefits to the members of the general public. The Facility
Director shall present his or her recommendations to the Operations Board from time to time.
Any substantive change or deviation from established policy shall be subject to the prior
approval of the Administrative Board.
Section 12. Additional Services Authorized.
The Administrative Board shall evaluate and determine the propriety of including
additional correctional services for local governments, whenever so required, and shall determine
the means of providing such services, together with its costs and effects. These additional
10
P 120358 DC;190358 ()KS 08/13/09
services may include, but shall not be limited to the following: alternatives to incarceration,
inmate transportation systems, and consolidated court services.
Section 13. Inventory and Pronerty.
(a) Equipment and furnishings for the operation of the SCORE Facility shall be
acquired by SCORE as provided by law. If any Member City furnishes equipment or furnishings
for SCORE's use, title to the same shall remain with the respective local entity unless that
equipment is acquired by SCORE.
(b) The Facility Director shall, at the time of preparing the proposed Budget for the
ensuing year, submit to the Operations Board a complete inventory together with current
valuations of all equipment and furnishings owned by, leased or temporarily assigned to SCORE.
In case of dissolution of SCORE, such assigned or loaned items shall be returned to the lending
governmental entity and all other items, including real property, or funds derived from the sale
thereof, shall be distributed to Member Cities in accordance with Section 4(f) above.
(c) Title to real property purchased or otherwise acquired shall be held in the name of
SCORE; provided however, that for valuable consideration received, SCORE may convey
ownership of any real property as may be approved by supermajority vote (majority plus one) of
the Administrative Board.
Section 14. Local Control.
Each Member City and Subscribing Agency shall retain the responsibility and authority
for the operation of its police departments, and for such equipment and services as are required at
its place of operation to utilize the SCORE Facility.
Section 15. SCORE Facility Financing and Construction: SCORE Facility Public
Develonment Authority.
(a) SCORE Facility. In order to provide necessary services for the Member Cities
and the Subscribing Agencies, SCORE shall acquire, construct, improve, equip, maintain and
operate the SCORE Facility. The SCORE Facility is expected to be located in the City of Des
Moines, Washington. Pursuant to-RC 35.21.740, the City of Des Moines hereby authorizes
the City of Renton to operate the SCORE Facility Public Development Authority within the
corporate limits of the City of Des Moines in a manner consistent with the terms of this
Agreement.
(b) Contracts for the SCORE Facility. The Administrative Board shall authorize, and
the Presiding Officer of the Administrative Board, or his or her approved designee, will execute
contracts for the development of the SCORE Facility. These contracts shall include, without
limitation, contracts for architectural design and engineering, project management services; real
estate acquisition, and construction.
11
P \20358 DG \20358 OKS 08/13/09
(c) SCORE Facility Public Development Authority. In order to finance costs of
acquiring, constructing, improving and equipping the SCORE Facility, the City of Renton has
agreed to formchartered the SCORE Facility Public Development Authority. The purpose of the
SCORE Facility Public Development Authority is to issue Bonds to finance and refinance the
acquisition, construction, improvement and equipping of the SCORE Facility. The
Administrative Board shall serve ex officio as the Board of Directors of the SCORE Facility
Public Development Authority as further provided in the Authority's organizational charter.
Upon issuance of Bonds by the SCORE Facility Public Development Authority, Bond proceeds
shall be deposited on behalf of SCORE and used for the purposes set forth herein. SCORE shall
be obligated to make payments to the SCORE Facility Public Development Authority at the time
and in the amounts required to pay principal of and interest on the Bonds and any administrative
costs of the SCORE Facility Public Development Authority.
in -his Section.
(d) SCORE Facility Financing.
c2e ue
received from Subscribing Agencies or other sources, as provided in this Agreement. Each
Member City shall b- costs on a semiannual
(1) Capital ContributionContributions. Each MemberOwner City shall be
obligated to pay an amount equal to its Capital Contribution without regard to the
payment or lack thereof by any other '_`Owner City. No MerberOwner City shall
be obligated to pay the Capital Contribution of any other MembefOwner City, and each
MemberOwner City shall be obligated to budget for and pay its Capital Contribution.
The obligation of each MerberOwner City to pay its Capital Contribution shall be an
irrevocable full faith and credit obligation of such MemberOwner City, payable from
property taxes levied within the constitutional and statutory authority provided without a
vote of the electors of the MembefOwner City on all of the taxable property within the
MeFfrberOwner City and other sources of revenues available therefor. Each
MernberOwner City has or will set aside and include in its calculation of outstanding
nonvoted general obligation indebtedness an amount equal to the principal component of
its Capital Contribution for so long as Bonds remain outstanding, unless relieved of such
payment in accordance with Section 4(g). Each Owner City's obligation to nay the
Capital Contribution shall not he contingent on the receipt of any revenues from other
sources. including but not limited to Subscribing Agencies or the Host City.
A-MembefAn Owner City may prepay its Capital Contribution in a manner that is
consistent with the authorizing documents for the Bonds; provided, however, that any
such prepayment of one or more MembefOwner Cities shall not affect the Capital
Contribution of the remaining MemberOwner Cities. Any MemberOwner City that elects
to prepay its Capital Contribution shall be responsible for paying all costs associated with
such prepayment.
(2) Costs of Maintenance and Operation. Subject to the terms of the financial
policies established by the Administrative Board pursuant to Section 9(b) of this SCORE
12
P \7n58 nC; \7n35R nKS nsii3ina
Formation Interlocal Agreement, each Member City shall be obligated to pay its allocable
portion of Costs of Maintenance and Operation of the SCORE Facility, including any
debt issued to finance such costs, as determined in this subsection.
(i) Until the end of the first calendar year of operations of the SCORE
Facility (estimated to be December 31, 2012), the allocable portion that each
Member City shall be obligated to pay of Costs of Maintenance and Operation in
such year shall be equal to the City' Base PercentageMember City's 2007
average daily population in all correctional facilities (as provided in the SCORE
financial policies) multiplied by the Costs of Maintenance and Operation.
(ii) Commencing with the calendar year following the first calendar
year of operations, the allocable portion that each Member City shall be obligated
to pay of Costs of Maintenance and Operation shall be based on the Member
City's average daily population in the SCORE Facility, as supplemented as
necessary with the average daily population allocable to the Member Cities in all
correctional facilities, for the 12 -month period ending June 30 of the preceding
year.
(iii) Commencing with the third calendar year of operations, the
allocable portion that each MberOwner City shall be obligated to pay of Costs
of Maintenance and Operation shall be based on the Member City's average daily
population in the SCORE Facility for the 12 -month period ending June 30 of the
preceding year.
(e) Billing and Allocation of Revenues. Each Member City shall be billed for its
Capital Contribution and its portion of Costs of Maintenance and Operation. as applicable. on a
semiannual basis. or more freouently as determined by the Administrative Board. calculated as
provided for in Section 15(d) above. Revenues received in a calendar year from Subscribing
Agencies or from sources other than the contributions described in Section 15(d) above shall be
used to reduce thcallocated among the Member Cities as follows: (i) each Member City shall
receive a credit against its obligation to pay Costs of Maintenance and Operation in the
subsequent calendar y r.
discussed in this section based on that Member City's proportional average daily population as
calculated in Section 15(d)(2) above. and (ii) each Owner City shall receive a credit against its
Capital Contribution based on that Owner City's proportional Owner Percentage.
(f) Host City. Pursuant to RCW 35.21.740. the City of Des Moines. as the Host City.
hereby authorizes the City of Renton to operate the SCORE Facility Public Development
Authority within the corporate limits of the City of Des Moines in a manner consistent with the
terms of this SCORE Formation Interlocal Agreement. The Host City shall enter into a written
agreement with SCORE and any of the Owner Cities. as applicable. to establish a host city fee to
be paid in exchange for the availability of the SCORE Facility.
(g) Tax Exemption. The Member Cities shall not (1) make any use of the proceeds
from the sale of Bonds or any other money or obligations of the SCORE Facility Public
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P \20358 DG120358 OKS 08/13/09
Development Authority or the Member Cities that may be deemed to be proceeds of the Bonds
pursuant to Section 148(a) of the Code that will cause the Bonds to be "arbitrage bonds" within
the meaning of said Section and said regulations, or (2) act or fail to act in a manner that will
cause the Bonds to be considered obligations not described in Section 103(a) of the Code.
(gh) Additional Financing. Notwithstanding anything to the contrary in this SCORE
Formation Interlocal Agreement, bonds, notes or other evidences of borrowing may be issued
from time to time by the SCORE Facility Public Development Authority or another issuer
pursuant a separate agreement between one or more Member Cities and other entities to provide
additional financing for the SCORE Facility on terms as agreed upon by the parties thereto.
(hi) Special Facility Desianation. The SCORE Facility, including all equipment,
furnishings, and fixtures is critical to the ability of the Member Cities and the Subscribing
Agencies to provide necessary and secure correctional services and assure public safety.
Consequently, the SCORE Facility is essential to the preservation of the public health, safety,
and welfare. As a result, the SCORE Facility's equipment, furnishings, and fixtures are special
facilities subject to unique standards. Accordingly, based on the facts presented in this
subsection, it is herby resolved that the established policy of the Member Cities is that the
SCORE Facility constitutes a "special facility" under RCW 39.04.280(1)(b), and all purchases of
any kind or nature for the SCORE Facility shall be exempt from competitive bidding
requirements as prescribed by Washington State statute but shall be governed by the
procurement policy established by the Administrative Board as amended from time to time.
Section 16. Preliminary Costs of the SCORE Facility; Bellevue Property
The Administrative Board shall allocate costs associated with the design, acquisition,
construction, improvement and equipping of the SCORE Facility prior to the issuance of the
Bonds by the SCORE Facility Public Development Authority among the Member Cities by an
affirmative vote of a supermajority (majority plus one) of the of the Member Cities, two (2) of
which shall have the highest and the second highest average daily population in the SCORE
Facility for the 12 -month period ending June 30 of the preceding year. Any costs of the SCORE
Facility paid by a Member City pursuant to this section may be reimbursed out of proceeds of
Bonds to the extent permitted by law.
The Member Cities hereby agree that any net proceeds received from the sale of the
property located at 1440 116 Avenue NE, Bellevue, Washington and 1412 116 Avenue NE,
Bellevue, Washington (estimated to be approximately $3,180,000) shall be deposited with
SCORE and used to finance costs associated with the design, acquisition, construction,
improvement and equipping of the SCORE Facility.
Section 17. Compliance with Continuine Disclosure Rea uirements
To the extent necessary to meet the conditions of paragraph (d)(2) of United States
Securities and Exchange Commission Rule 15c2 -12 (the "Rule as applicable to a participating
underwriter or remarketing agent for Bonds, each MemberOwner City will enter into an
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undertaking in a form acceptable at the time to the participating underwriter or remarketing
agent, as the case may be.
Section 18. Filing of Agreement
Upon execution, this SCORE Formation Interlocal Agreement shall be filed as required
in RCW39.34.040.
Section 19. Severability
If any part, paragraph, section or provision of this SCORE Formation Interlocal
Agreement is adjudged to be invalid by any court of competent jurisdiction such adjudication
shall not affect the validity of any remaining section, part or provision of this SCORE Formation
Interlocal Agreement.
Section 20. Execution and Amendment
This SCORE Formation Interlocal Agreement shall be executed on behalf of each
Member City by its Designated Representative. or other authorized officer of the Member City,
and pursuant to an appropriate motion, resolution or ordinance of each Member City. This
SCORE Formation Interlocal Agreement shall be deemed adopted upon the date of execution by
the last so Designated Representative or other authorized officer.
This SCORE Formation Interlocal Agreement may not be effectively amended, changed,
modified or altered, except by an instrument in writing duly executed by the Designated
Representative. or other authorized officer, of each Member City and pursuant to an appropriate
motion, resolution or ordinance of each Member City, so long as such amendment does not
materially adversely affect the owners of the Bonds or affect the tax exempt status of the interest
paid on the Bonds. If the Bonds issued by the SCORE Facility Public Development Authority
are rated by a rating agency, then no amendment that adds or removes r a^ "eran Owner City
from this SCORE Formation Interlocal Agreement or revises Section 15 of this SCORE
Formation Interlocal Agreement shall be permitted unless the SCORE Facility Public
Development Authority has received written confirmation from the rating agency that such
amendment will not result in a reduction or withdrawal of the rating on the Bonds. If the Bonds
are not rated by a rating agency, then no such amendment as described in the preceding sentence
will be permitted unless in the opinion of the SCORE Facility Public Development Authority
such amendment will not materially adversely affect the owners of the Bonds.
Section 21. Third Party Beneficiaries
The SCORE Facility Public Development Authority and the holders from time to time of
the Bonds shall be third party beneficiaries hereof and the commitments made herein shall be for
their further benefit.
Section 22. Hold Harmless
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The parties to this SCORE Formation Interlocal Agreement shall defend, indemnify and
save one another harmless from any and all claims arising out of the performance of this SCORE
Formation Interlocal Agreement, except to the extent that the harm complained of arises from the
sole negligence of one of the participating members. Any loss or liability resulting from the
negligent acts errors or omissions of the Administrative Board, Operations Board, Facility
Director and or staff, while acting within the scope of their authority under this SCORE
Formation Interlocal Agreement shall be borne by SCORE exclusively.
Section 23. Counterparts
This SCORE Formation Interlocal Agreement may be executed in any number of
counterparts, each of whom shall be an original, but those counterparts will constitute one and
the same instrument.
IN WITNESS WHEREOF, the parties have executed this SCORE Formation Interlocal
Agreement as of the day and year first written above.
CITY OF AUBURN CITY OF RENTON
By: By:
CITY OF DES MOINES CITY OF TUKWILA
By: By:
CITY OF FEDERAL WAY CITY OF BURIEN
By: By:
CITY OF SEATAC
By:
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