HomeMy WebLinkAboutFS 2009-11-03 COMPLETE AGENDA PACKET1. 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, NOVEMBER 3, 2009
CONFERENCE ROOM #3, 5:00 PM
Item Action to be Taken Page
a. Reappointment of Municipal Court Judge and an
ordinance establishing the Judge's salary;
Rhonda Berry, City Administrator.
b. Above ground fuel tank installations;
Don Tomaso, Fire Department Battalion Chief
c. Contract with Ball Janik for lobbying services;
Rhonda Berry, City Administrator.
d. An ordinance amending the 2009 -2010 biennal
budget; Shawn Hunstock, finance Director.
e. Sales Tax Report;
Shawn Hunstock, finance Director.
3. ANNOUNCEMENTS
4. MISCELLANEOUS
a. Forward to 11/9 C.O.W. Pg.1
and 11/16 Regular.
b. Information only. Pg.5
c. Forward to 11/9 C.O.W. Pg.7
and 11/16 Regular.
d. Forward to 11/9 C.O.W. Pg.17
and 12/7 Regular.
e. Information only. Pg.27
Distribution: D. Haynes J. Pace
P. Linder S. Hunstock D. Speck
J. Duffle M. Hart R. Still
D. Quinn V. Jessop D. Tomaso
J. Hernandez S. Kerslake M. Villa
D. Robertson K. Kertzman Judge Walden
Mayor Haggerton T. Kinlow B. Arthur
R. Berry K. Matej C. Parrish
C. O'Flaherty(punched) M. Miotke J. Eide
S. Brown G. Labanara K. Narog(cover)
B. Fletcher D. Lincoln S. Kirby(email)
B. Giberson N. Olivas S. Norris(emaii)
Next Scheduled Meeting: Tuesday, November 17, 2009
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.
ISSUE
BACKGROUND
DISCUSSION
RECOMMENDATION
ATTACHMENTS
City of Tukwila
Ordinance in draft form, with attachment
INFORMATIONAL MEMORANDUM
TO: Finance and Safety Committee
FROM: Mayor Haggerton
DATE: October 27, 2009
SUBJECT: Reappointment of Municipal Court Judge
Establishment of Judge's Salary
The Council is being asked to consider this item at the November 9, 2009 Committee of the
Whole meeting and subsequent November 16, 2009 Regular Meeting.
Jim Haggerton, Mayor
The term of office for Judge Walden will expire at the end of this year, and it is my intent to
appoint her for an additional 4 -year term commencing January 1, 2010. The Tukwila Municipal
Code (TMC) 2.68.025 and the Revised Code of Washington (RCW) stipulate that the judge's
salary shall be fixed by ordinance.
Judge Walden was first appointed in 2003 to fill the unexpired term of Judge Peter Lukevich.
Upon the expiration of that term, she was reappointed and has served Tukwila continuously
since March of that year.
Judge Walden has served admirably since her appointment. Under her direction the Tukwila
Municipal Court has become a more professionally run organization, and several innovative
programs have been undertaken, including the Jail Alternatives Program, a more robust
Probations Division, and several cost cutting and efficiency producing procedures.
An ordinance fixing the judge's salary is attached for your review. We propose to pay the judge
the same hourly rate that she has received since January 1, 2008, which is $67.00 per hour at
30 hours per week. In lieu of a pay increase I would request that, effective January 1, 2010, the
judge be granted the same paid holidays as are received by the Non Represented employees. I
estimate that granting such holidays will cost approximately $6500 in 2010.
T
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, AMENDING TUKWILA MUNICIPAL CODE SECTION 2.68,
"MUNICIPAL COURT," REGARDING THE SETTING OF SALARY FOR THE
MUNICIPAL COURT JUDGE; PROVIDING FOR SEVERABILITY; AND
ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the City requires the services of a municipal court judge who is appointed
to a four -year term; and
WHEREAS, the current municipal court judge will be reappointed to a term
commencing January 1, 2010, under the Contract for Municipal Court Judge Services,
attached hereto as Exhibit A; and
WHEREAS, pursuant to RCW 3.50.080 and Tukwila's Municipal Code, the salary of
the municipal court judge shall be fixed by ordinance;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TU_KWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Ordinance Amended. Ordinance No. 1324 §5, as codified at TMC 2.68.025, is
hereby amended to read as follows:
2.68.025 Court Costs. All costs of operating the municipal court, including but not
limited to, salaries of judges and court employees, dockets, books of records, forms,
furnishings and supplies, shall be paid wholly out of the funds of the City. The City shall
provide a suitable place for holding court and pay all expenses of maintaining it.
Section 2. Section Added. A new section regarding the Judge's salary is hereby created
to read as follows:
2.68.026 Municipal Judge Salary. The salary of the Municipal Court Judge shall be
fixed by ordinance and set at the rate provided for in the biennial budget adopted by the
City Council.
Section 3. Severability. If any section, subsection, paragraph, sentence, clause or
phrase of this ordinance or its application to any person or situation should be held to be
invalid or unconstitutional for any reason by a court of competent jurisdiction, such
invalidity or unconstitutionality shall not affect the validity or constitutionality of the
remaining portions of this ordinance or its application to any other person or situation.
Section 4. Effective Date. This ordinance or a summary thereof shall be published in
the official newspaper of the City, and shall take effect and be in full force five days after
passage and publication as provided by law
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a
Regular Meeting thereof this day of 2009.
ATTEST /AUTHENTICATED:
Christy O'Flaherty, CMC, City Clerk
APPROVED AS TO FORM BY
Office of the City Attorney
W \Word Processing \Ordinances \Municipal Court Judge Salary.doc
TK:ksn 10/29/2009
Jim Haggerton, Mayor
Filed with the City Clerk:
Passed by the City Council:
Published.
Effective Date:
Ordinance Number
Attachment: Exhibit A Contract for Municipal Court Judge Services
Page 1 of 1
MEMORANDUM OF UNDERSTANDING
TO: Kimberly Walden, Judge
FROM: Jim Haggerton, Mayor
DATE: November 17, 2009
RE: Terms of Appointment as Tukwila Municipal Court Judge
This Memorandum of Understanding will re- confirm your appointment as the Municipal Court
Judge for the City of Tukwila. This appointment covers the period from January 1, 2010 through
December 31, 2013, and is pursuant to judicial and legal mandates governing such appointments
(RCW 3.50.040 and TMC 2.68). The following wages and benefits are provided to you effective
January 1, 2010, during the term of your appointment:
WAGE: A flat rate of $67 per hour (approximately 30 hours per week on the bench.) All
taxes, social security, and related deductions shall be made from your wages.
BENEFITS: General Leave: You are entitled to accrue a general leave bank to use for sick
leave and/or vacation, as you deem appropriate. This general leave shall accrue at the rate of 12
hours per month to a maximum accrual of 96 hours. Any hours over 96 that are not used are
defaulted back to the City. Upon the ending of your appointment, any leave hours, up to a
maximum of 96 hours, will be paid off at your hourly rate of pay.
Holidays: You shall be entitled to the same holidays as the Non- Represented
employee group, paid at a prorated rate of 75 commensurate with your hours on the bench.
Healthcare/Dental: You have the option of participating in the City of Tukwila
Medical/Dental self insured plan, Group Health Cooperative, or waiving this benefit. The City
will pay 75% of the premium for you and your dependents. Payments by you will be a minimum
of 25% and may be higher if the GHC plan is selected and premiums are higher than the City's
plan. Your share of the premium will be made by payroll deduction.
Please sign the attached Personnel Action form (PAF) and the bottom of this memorandum to
indicate agreement.
Agreed to this
day of 2009.
Kimberly Walden, Judge Jim Haggerton, Mayor
W Memorandumofunderstandingjudgewa lden2010 doc
EXHIBIT A
Contract 03 -131 (d)
To:
City of Tukwila Steven M. Mullet, Mayor
Fire Department Nicholas J. Olivas, Fire Chief
Mayor Haggerton
Finance Safety Committee
From: Battalion Chief Tomaso, Fire Marshal
Date: October 29, 2009
Subject: Above Ground Fuel Tank Installations
Issue: The Fire Department has been contacted by several businesses within the
potential flooding areas seeking the permit requirements to install standby power and fuel
tanks to sustain their businesses in the event of loss of electrical power during a flooding
event.
We have already approved several locations for the installation of Hesco Baskets to prevent
flooding of the buildings and they are now looking at providing power and sufficient fuel to
operate these essential facilities.
Background: The Tukwila Urban Center zoning does not allow above ground fuel tank
installations, TMC 16.16.040, however under TMC 16.16.080 (3) allows for exceptions.
Exceptions have historically been brought to Council as an informational item and if properly
screened from public view have been allowed.
Discussion: Given the nature of the potential flooding and power loss if flooding does
occur the installation of standby power systems with supplemental fuel tanks is a reasonable
approach for the businesses to ensure continuity of operations. The installations will meet all
applicable Fire and Mechanical Codes for installation; in addition we would ensure that there is
proper screening is installed, to limit the potential view by the public of the installation. I have
been in contact with Planning and Public Works to ensure any of their concerns are addressed
in the permitting process.
Recommendation: Allow the Fire Department the latitude to approve these standby
power systems and above ground fuel tank installations related to flood preparations without
bringing them to the Council as an informational item prior to issuing the permit. This will allow
a faster permit turnaround for the applicants seeking the installations. The approvals will be
granted for temporary installations until the Howard Hansen Dam issues are resolved.
The Fire Department will provide Finance and Safety a monthly update of installations that
have been approved for informational purposes.
Headquarters Station: 444 Andover Park East Tukwila, Washington 98188 Phone: 206 -575 -4404 Fax: 206 -575 -4439
TO. FINANCE SAFETY COMMITTEE
FROM: Mayor's Office
DATE: October 23, 2009
SUBJECT: 2010 Contract with Ball Janik, LLP
ISSUE
Professional services contract with Ball Janik, LLP for lobbying services will expire on
December 31, 2009.
DISCUSSION
The City wishes to retain the services of Ball Janik, LLP to perform lobbying services for the
year 2010. There has been no increase in the monthly fees from last year, which were $9,568
per month, plus expenses. This amount was approved in the 2009 -2010 biennial budget.
RECOMMENDATION
City of Tukwila
INFORMATIONAL MEMORANDUM
Jim Haggerton, Mayor
The Council is being asked to authorize the Mayor to approve a contract with Ball Janik, LLP,
for the period 1/1/2010 through 12/31/2010 in the amount of $9,568 per month, plus expenses
that shall not exceed $1,000 per month without prior authorization of the City. Consideration of
this item is being requested at the November 9, 2009 Committee of the Whole meeting and
subsequent November 16, 2009 Regular Meeting.
ATTACHMENTS
Proposed 2010 Contract
Contract For Services 201009
Ball Janik, L.L.P.
This agreement is entered into by and between the City of Tukwila, Washington, a
noncharter optional municipal code city hereinafter referred to as "the City and Ball Janik,
LLP, hereinafter referred to as "the Contractor" whose principal office is located at 1455 F
Street, NW, Suite 225, Washington D.C. 20005
Whereas, the City has determined the need to have certain services performed for its citizens
but does not have the staff resources or expertise to perform such services, and
Whereas, the City desires to have the Contractor perform such services pursuant to certain
terms and conditions, now, therefore,
In Consideration of the mutual benefits and conditions hereinafter contained, the parties
hereto agree as follows:
Scope and Schedule of Services to be Performed by Contractor. The Contractor shall
perform those services described on Exhibit A attached hereto and incorporated herein by
this reference as if fully set forth. In performing such services, the Contractor shall at all
times comply with all Federal, State, and local statues, rules and ordinances applicable to the
performance of such services and the handling of any funds used in connection therewith.
The Contractor shall request and obtain prior written approval from the city if the scope or
schedule is to be modified in any way.
Compensation and Method of Payment. The City shall pay the Contractor for services
rendered according to the rate and method set forth on Exhibit B attached hereto and
incorporated herein by this reference. The total amount to be paid shall not exceed nine
thousand five hundred sixty -eight dollars ($9,568) per month plus expenses. Expenses shall
be detailed on each monthly billing and shall not exceed one thousand dollars ($1,000) per
month without prior approval of the City. The monthly retainer shall be evaluated at the end
of the first full month and each quarter thereafter for appropriateness.
Contractor Budget. The Contractor shall apply the funds received under this Agreement
within the maximum limits set forth in this Agreement. The Contractor shall request prior
approval from the City whenever the Contractor desires to amend its budget in any way
Duration of Agreement. This Agreement shall be in full force and effect for a period
commencing January 1, 201009 and ending December 31, 2010(49 unless sooner terminated
under the provisions hereinafter specified.
Independent Contractor. Contractor and City agree that Contractor is an independent
contractor with respect to the services provided pursuant to this Agreement. Nothing in this
Agreement shall be considered to create the relationship of employer and employee between
the parties hereto. Neither Contractor nor any employee of Contractor shall be entitled to any
Contract for Services 2009
Ball Janik, L.L.P
Page 2
benefits accorded City employees by virtue of the services provided under this Agreement.
The City shall not be responsible for withholding or otherwise deducting federal income tax
or social security or contributing to the State Industrial Insurance Program, or otherwise
assuming the duties of an employer with respect to the Contractor, or any employee of the
Contractor.
Indemnification. The Contractor shall indemnify, defend and hold harmless the City its
officers, agents and employees, from and against any and all claims, losses, or liability,
including attorney's fees, arising from injury or death to persons or damage to property
occasioned by any act, omission or failure of the Contractor, its officers, agents and
employees, in performing the work required by this Agreement.
With respect to the perfonnance of this Agreement and as to claims against he City, its
officers, agents and employees, the Contractor expressly waives its immunity under Title 51
of the Revised Code of Washington, the Industrial Insurance Act, for injuries to its
employees, and agrees that the obligation to indemnify, defend and hold harmless provided
for in this paragraph extends to any claim brought by or on behalf of any employee of the
Contractor. This waiver is mutually negotiated by the parties. This paragraph shall not apply
to any damage resulting from the sole negligence of the City, its agents and employees. To
the extent any of the damages referenced by this paragraph were caused by or resulted from
the concurrent negligence of the City, its agents or employees, this obligation to indemnify,
defend and hold harmless is valid and enforceable only to the extent of the negligence of the
Contractor, its officers, agents, and employees.
Insurance. The Contractor shall procure and maintain in full force throughout the duration of
the Agreement comprehensive general liability insurance with a minimum coverage of
$500,000.00 per occurrence /aggregate for personal injury and property damage. Said policy
shall name the city of Tukwila as an additional named insured and shall include a provision
prohibiting cancellation or reduction in the amount of said policy except upon thirty (30)
days prior written notice to the City. Cancellation of the required insurance shall
automatically result in termination of this Agreement. Certificates of coverage as required by
Paragraph A above shall be delivered to the City within fifteen (15) days of execution of this
Agreement.
Record Keeping and Reporting. The Contractor shall maintain accounts and records,
including personnel, property, financial and programmatic records that sufficiently and
properly reflect all direct and indirect costs of any nature expended and services in the
performance of this Agreement. These records shall be maintained for a period of seven
years after termination hereof unless permission to destroy them is granted by the office of
the archivist in accordance with RCW Chapter 4014 and by the City.
Audits and Inspections. The records and documents with respect to all matters covered by
this Agreement shall be subject inspection, review or audit by law during the perfotinance of
this Agreement.
Contract for Services 2009
Ball Janik, L.L.P
Page 3
Termination. The City giving to the Contractor thirty days written notice of the City's
intention to terminate the same may at any time terminate this Agreement. Failure to provide
products on schedule may result in contract termination. If the Contractor's insurance
coverage is canceled for any reason, the City shall have the right to terminate this
Agreement.
Discrimination Prohibited. The Contractor shall not discriminate against any employee,
applicant for employment, or any person seeking the services of the Contractor to be
provided under this Agreement on the basis of race, color, religion, creed, sex, age, national
origin, marital status or presence of any sensory, mental or physical handicap.
Assignment and Subcontract. The Contractor shall not assign or subcontract any portion of
the services contemplated by this Agreement without the written consent of the City.
Entire Agreement. This Agreement contains the entire agreement between the parties hereto
and no other Agreements, oral or otherwise, regarding the subject matter of this Agreement,
shall be deemed to exist or bind nay of the parties hereto. Either party may request changes
in the agreement. Proposed changes, which are mutually agreed upon, shall be incorporated
by written amendments to this Agreement.
Notices. Notices to the City of Tukwila shall be sent to the following address
City Clerk
City of Tukwila
6200 Southcenter Blvd
Tukwila, WA 98188
Notices to the Contractor shall be sent to the following address:
Ball Janik, LLP
Michelle E. Giguere
101 SW Main Street, Suite 1100
Portland, OR 97204
Applicable Law: Venue: Attorney's Fees. This Agreement shall be governed by and
construed in accordance with the laws of the State of Washington. In the event any suit,
arbitration, or the proceeding is instituted to enforce any term of this Agreement, the
parties specifically understand and agree that the venue shall be properly laid in King
County, Washington. The prevailing party in any such action shall be entitled to its
attorney's fees and costs of suit.
DATED this
CONTRACTOR:
day of
CITY OF TUKWILA:
Contract for Services 2009
Ball Janik, L.L.P
Page 4
BY:
ATTEST/AUTHENTICATED:
Christy O'Flaherty, City Clerk
APPROVED AS TO FORM:
OFFICE OF THE CITY ATTORNEY:
BY:
Jim Haggerton, Mayor
Contract for Services 2009
Ball Janik, L.L.P
Page 5
Exhibit A
Scope of Work and Specific Service
Ball Janik, LLP
1. Scone of Work: Ball Janik LLP will provide federal representation and lobbying services for the
city of Tukwila related to securing federal authorization and appropriation for key projects identified
by the City. Ball Janik LLP will also work with City officials, City staff, the Washington
Congressional delegation, key Congressional Committees, and Administration officials to build upon
previous work done by the City and to take advantage of new programs developed by the new
Administration that could benefit the City.
On matters of federal policy, Ball Janik will monitor key legislation debated by Congress and will
continually evaluate such legislation for opportunities to secure congressional or federal agency
support for policies which will help to advance Tukwila's goals and priorities. Ball Janik will assist
the City in every step in the process of congressional reauthorization of the SAFETEA -LU
transportation authorization bill; Ball Janik will monitor the ongoing debate over telecommunication
legislation and will advocate for legislative language which will maintain or restore local control
over franchising, access to local rights of way, and related matters;. In addition, Ball Janik will
closely monitor final Congressional Action on the aviation program renewal legislation, and advocate
for program changes and funding levels that could benefit Tukwila and city neighborhoods adversely
affected by operations at SEATAC or Boeing Fieldi. Further, Ball Janik and, will monitor and
advocate for Tukwila on climate clime l)arti(•itiar s`ui cliiit it tic iitsr i?i ti inTairtaeon. 10D and
tram it imalt?, 1, itl in C iinia t cha;ilc lib }is]ait_on) environmental, energy conservation, affordable
housing, emergency responder, water policy bills, surface and rail transportation funding /policy, and
other legislation which may be considered by Congress.
On matters of federal funding and appropriations, Ball Janik will provide guidance and assistance to
the City regarding opportunities to secure federal funding for appropriations projects that the City
determines to be its highest priorities for federal funding in FY'201 10(}9. In particular, Ball Janik
will provide city staff and elected leaders with advice and perspective on the chances for successfully
pursuing initial or additional federal funding for projects such as: Southcenter Parkway extension
project; Klickitat/Urban Center access transportation project; Community Connections Project
including funds to assist with the construction of a new pedestrian bridge linking the Urban Center to
the commuter rail station; Strander Blvd connection project (in conjunction with the City of Renton);
resource related projects such as the Green Duwamish restoration project; library needs; circulator
bus plans and partnership with Metro Seattle bus; commuter rail, State and related commercial and
housing development work at Southcenter and Tukwila Village, human resources; emergency
responder; land acquisition; transportation enhancement; railroad crossing; community or commercial
development related projects; emergency flood preparation, and other projects identified by the City.
In addition, Ball Janik will continue to assist the City in securing special federal grants through
ARRA (economic recovery act) and subsequent legislation that may be enacted to address the
economic situation.
Projects and priorities can be re- evaluated in the course of the year as Congressional and City
priorities and agendas change and new opportunities to enhance federal financial support for City
projects are presented. Ball Janik LLP will consult in early January, 2010,( }9 with City officials to
confirm an agenda for action and place priorities on projects; coordinate meetings for City officials
with Congressional and Administration officials; report to the City regularly on strategy, next steps,
and implementation of objectives, provide regular communication, progress reports and
Contract for Services 2009
Ball Janik, L.L.P
Page 6
recommendations for action to the City; and where appropnate continue to advise the City with
regard to working with other regional and State officials on identified priorities. The scope of work
may also include federal representation on matters related to LINK light rail, Sounder, and other
matters under Sound Transit's jurisdiction.
Contract for Services 2009
Ball Janik, L.L.P
Page 7
2 Specific Services: Ball Janik LLP will be responsible, as a minimum for the following:
Inform the City of key timelines for proposed actions
Identify federal rule, policies, and laws that support the City's goals,
Identify key officials and contacts that the City needs to make and the best time to make such
contacts
Brief all appropriate congressional and federal officials about Tukwila's priorities
Advise City of key dates in the congressional and administrative calendar that impact its
goals
Work to maintain a strong Tukwila relationship and support for Tukwila's goals with all key
members of the Washington congressional delegation
Prepare background papers, position papers, project request subcommittee forms, and
briefing materials
When appropriate, develop legislation, amendments, report language, and budget
recommendations, and move them through the legislative process, attending and working
with the congressional delegation and their Congressional officials at hearings, mark -ups and
House /Senate conferences on legislation
Assist Members of the congressional delegation with preparation of testimony, questions for
agency officials at hearings, speeches and floor colloquies, drafting amendments and or
committee report language and legislation
Work with the City to protect the City's interests in changing telecommunication policy
Attend and report on congressional hearings of import
Advise City of new regulations, programs, or proposed legislation of import
Specifically monitor, analyze, report on, and make recommendations for initiatives and
project requests for major reauthorization of legislation, and the annual appropriations bills
Advise the City about working for transportation proiect fundinm and policy chances in
if to make a strong SAFETEA -LU reauthorization and-fun-ding-request and
work with City and other officials throughout the year to promote strong regional and state
support for the City's prioritiesthis anticipated funding request
Obtain appointments for City officials in Washington, D.C., develop schedules, accompany
City officials to meetings, and provide briefing materials for City officials for their meetings
with Congressional officials
Be the City's "eyes and ears" in Washington.
Contract for Services 2009
Ball Janik, L.L.P
Page 8
Exhibit B
Terms of Payment
Ball Janik, LLP will invoice the City for the work completed at the rate of $9,568 00, plus reasonable
expenses, not to exceed $1,000, at the close of each month. Invoices will be paid within twenty (20)
days of receipt. All expenses shall be listed in an itemized format.
TO:
ISSUE
BACKGROUND
DISCUSSION
City of Tukwila
INFORMATIONAL MEMORANDUM
Mayor Haggerton
Rhonda Berry
Finance and Safety Committee
FROM: Shawn Hunstock, Finance Director
DATE: October 29, 2009
SUBJECT: 2009 -2010 Mid Biennium Budget Amendment
Jim Haggerton, Mayor
The Council must review and, if necessary, pass an Ordinance providing for a mid
biennium budget amendment, in accordance with RCW 35A.34.130. The amendment, if
necessary, must be passed before the end of the calendar year.
The City Council passed Ordinance 2221 on December 15, 2008, adopting the 2009-
2010 biennial budget. The City has amended the adopted budget several times during
2009, primarily related to identified cost savings that were moved into Department 20 in
the General Fund.
The budget amendment being proposed addresses several different items:
1. Final amendment for calendar year 2009, addressing projected deficits in the
Finance and Legal departments.
2. Implementation of the water, sewer and surface water utility taxes.
3. Funding for Howard Hanson Dam related expenditures.
4. Implementation of the COPS grant.
5. Across the -board three percent reduction from each department for 2010.
6. Implementation of identified costs savings for employer PERS contributions as
well as a health /dental insurance premium holiday for 2010.
7. Correction of funding for 2009 and 2010 departmental fuel purchases.
8. Other miscellaneous adjustments.
Some items have been discussed before, such as the three percent reduction, PERS
savings and the insurance premium holiday. One of the items included with this
amendment is funding for the Howard Hanson Dam planning and mitigation efforts.
Funding will primarily come from newly enacted utility taxes. The new funding source is
expected to generate $1.7 million in 2009 and $1.4 million in 2010, for a total of
approximately $3.1 million. Including the $1.285 million we anticipate receiving from the
INFORMATIONAL MEMO
Page 2
King County Flood Zone Control District, the total funding would be just under $4.4
million. The recommendation from Administration is to reserve approximately $500,000
in each of 2009 and 2010 within fund balance in the General Fund for later identified
needs. This would leave about $3.4 million over the next year for flood planning and
mitigation efforts.
One of the items that came to light recently was a lack of funding at the department
level for fuel purchases in both 2009 and 2010. For some reason this was inadvertently
left out of the biennial budget when it was adopted. The General Fund impact for both
years of the biennium is $519,468. The recommendation is to fund departments for
these costs, which will represent revenue in the Equipment Replacement Reserve
fund (501). The revenue was already budgeted for in the 501 fund.
The budget amendment also includes funding of the COPS grant. The anticipated
expenditures in 2010 are $553,557, with grant revenue of $265,072, for a General Fund
contribution of $288,485.
Items in the Finance Department budget that were unfunded, or underfunded, include
$25,000 of audit costs, in excess of budget, from the State Auditors Office, $34,000 for
the EDEN Project Accounting module, $22,000 for EDEN Cashiering module expenses,
$10,500 for additional EDEN maintenance costs, $20,000 for outside labor and $24,000
in separation pay for a former employee. The EDEN Cashiering Module expenses are
ones that Council approved in 2008, but given the timing of the implementation and
training in January 2009, not all of these costs were paid for last year. The outside labor
costs were necessary due to critical deadlines related to the audit and annual financial
report at a time when we were short staffed and lacked continuity from prior year for
both processes. Also included for 2009 is $16,000 for an indirect cost study to be
conducted by year end or soon thereafter. This study was recommended by the State
Auditors Office since it has been many years since the study was last updated.
Also paid for by the Finance Department are citywide claims for amounts that are less
than our deductibles with WCIA. The total of these claims have historically been about
$175,000 each year. The budget amendment provides funding for the claims expenses
in 2009 and 2010.
The budget amendment also includes funding for the Legal department of $125,000 in
2009 and $75,000 in 2010. This is for Special Matters within the Legal budget, resulting
primarily from the Tukwila South negotiations and implementation of the development
agreement. It is expected that some of these costs will continue into 2010.
RECOMMENDATION
Council is being asked to approve the ordinance amending the adopted 2009 -2010
biennial budget.
This item is scheduled to be discussed at the November 9, 2009 Committee of the
Whole Meeting. A Public Hearing will also be held that evening. It is also scheduled for
the December 7, 2009 Regular Meeting.
C:l templXPGrpWisellnfoMemoMidBienniumBudgetAmendment _1.doc
INFORMATIONAL MEMO
Page 3
ATTACHMENT
Ordinance in draft form
2009 -2010 Mid Biennium Budget Amendment spreadsheet
C:Itemp\XPGrpW iselInfoMemoMidBienniumBudgetAmendment _1.doc
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, AMENDING ORDINANCE NO. 2221, WHICH ADOPTED THE
CITY OF TUKWILA'S FIRST BIENNIAL BUDGET FOR THE 2009 -2010 BIENNIUM,
TO ADOPT AN AMENDED MID BIENNIUM BUDGET; PROVIDING FOR
SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, on December 15, 2008, Ordinance No. 2221 adopted the 2009 -2010 biennial
budget of the City of Tukwila; and
WHEREAS, a mid- biennium budget amendment was presented to the City Council in a
timely manner for their review, in accordance with RCW 35A.34.130; and
WHEREAS, a Public Hearing on the proposed mid- biennium budget amendment was
advertised and held on November 9, 2009;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Ordinance Amended. Tukwila Ordinance No. 2221 is hereby amended with the
City Council's adoption of the document entitled "City of Tukwila 2009 -2010 Mid- Biennium
Budget Amendment," incorporated by this reference as if fully set forth herein, in accordance
with RCW 35A.33.075.
Section 2. Estimated Revenues and Appropriations. The totals of the estimated revenues
and appropriations for each separate fund and the aggregate totals are as follows:
FUND I EXPENDITURES
000 General
104 Arterial Street
211 LTGO Refunding Bonds, 2008
302 Facility Replacement
Section 3. Copies on File. A complete copy of the final budget for 2009 -2010, as adopted,
together with a copy of this amending ordinance, shall be kept on file in the City Clerk's Office,
and a copy shall be transmitted by the City Clerk to the Division of Municipal Corporations of
the Office of the State Auditor and to the Association of Washington Cities.
Section 4. Severability. If any section, subsection, paragraph, sentence, clause or phrase of
this ordinance or its application to any person or situation should be held to be invalid or
unconstitutional for any reason by a court of competent jurisdiction, such invalidity or
unconstitutionality shall not affect the validity or constitutionality of the remaining portions of
this ordinance or its application to any other person or situation.
Section 5. Effective Date. This ordinance or a summary thereof shall be published in the
official newspaper of the City, and shall take effect and be in full force and effect five days after
passage and publication as provided by law
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a
Regular Meeting thereof this day of 2009
ATTEST /AUTHENTICATED•
Christy O'Flaherty, CMC, City Clerk
APPROVED AS TO FORM BY
Office of the City Attorney
W\ Word Processing Ordinances \Budget Amendment 2009.doc
KF:ksn 10/29/2009
DRAFT
$99,497,080
$105,490,696
91,553,000
91,053,000
96,000
739,000
8,226,712
Jim Haggerton, Mayor
Filed with the City Clerk:
Passed by the City Council:
Published.
Effective Date:
Ordinance Number:
REVENUES
$99
$105,490,696
91,553,000
91,053,000
96,000
7/Y
8,226,712
Page 1 of 1
City of Tukwila
2009.2010 Mid Biennium Budget Amendment
General Fund 000
Revenues:
Page 2
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Page 3
Page 3
Page 3
Page 3
Page 6
Expenditures:
Page 28
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Page 32
Page 32
Page 32
Page 32
Page 32
Page 48
Page 60
Page 60
Page 60
Page 64
Page 64
Page 64
Page 64
Page 64
Page 52
Page 52
Page 70
Page 70
Page 70
Page 70
Page 70
Page 72
Page 72
Page 72
Page 72
Page 72
Page 72
Page 72
Page 56
Page 56
Page 56
Page 56
Page 94
Page 94
Page 94
Page 94
Page 94
Page 96
Page 96
Page 96
Page 96
Local Retail Sales Use Tax
Inlerfund Utility Tax Water
Interfund Utility Tax Sewer
Intedund Utility Tax Surface Water
COPS Grant
AOC Interpreter Reimbursement
King Co HazMat Training Grant
King County Fbad Control Zone District Reimb
Transfer In from Fund 2XX Debt Service Funds
Total Revenues
City Council Unallocated Reduction
City Council PERS (Employer Rate Reduction)
City Council Self- Insurance (Premium Holiday)
Mayor's Office Unallocated Reduction
Mayor's Office PERS (Employer Rate Reduction)
Mayor's Office Self- Insurance (Premium Holiday)
Mayor's Office Equipment Replacement
Mayor's Office Equipment Rental O &M
Clerk's Office Misc (Laserfche Agenda Manager)
Human Resources Unallocated Reduction
Human Resources PERS (Employer Rate Reduction)
Human Resources Self- Insurance (Premium Holiday)
Finance Unallocated Reduction
Finance PERS (Employer Rate Reduction)
Finance Self-Insurance (Premium Holiday)
Finance Professional Services
Finance Claims and Judgements
Legal Unallocated Reduction
Legal Special Matters
Parks Rec Unallocated Reduction
Parks Rec PERS (Employer Rate Reduction)
Parks Rec Self- Insurance (Premium Holiday)
Parks Rec- Equipment Replacement
Parks Rec- Equipment Rental O &M
DCD Unallocated Reduction
DCD PERS (Employer Rate Reduction)
DCD Self Insurance (Premium Holiday)
DCD Equipment Replacement (Code Enforcement)
DCD Equipment Rental O &M (Code Enforcement)
DCD Equipment Replacement (Bldg Plan Review)
DCD Equipment Rental O &M (Bldg Plan Review)
Municipal Court Unallocated Reduction
Municipal Court PERS (Employer Rate Reduction)
Municipal Court Self- Insurance (Premium Holiday)
Municipal Court Interpreters
Police Dept LEOFF (Employer Rate Reduction)
Police Dept PERS (Employer Rate Reduction)
Police Dept Self- Insurance (Premium Holiday)
Police Dept Equip Replacement (Admin)
Police Dept Equip Rental O &M (Adman)
Police Dept Equip Replacement (Investigation)
Police Dept Equip Rental O &M (Investigation)
Police Dept Equip Replacement (Patrol)
Police Dept Equip Rental O &M (Patrol)
Total
Adjustment
313.100.00.00 500,000 (p)
314.520.00.00 1,145,000 (a)
314.540.00.00 1,257,000 (a)
314.580.00.00 700,000 (a)
33716X.XX.XX 265,072 (b)
334.010.20.00 11,045 (c)
333.970.67.01 44,079 (d)
337.070.XX.XX 1,285,000 (a)
397 19X.XX 786,500 (e)
5,993,696
01.511.600.00.05 (8,951) (f)
01.511.600.23.00 (4,837) (g)
01.511.600.25.97 (1,625) (h)
03.513.100.00.05 (70,771) (f)
03.513.XXX.23.00 (28,863) (g)
03.513.XXX.25.97 (35,412) (h)
03.513.100.45.94 (11,096) (1)
03.511100.4695 5,069 (o)
03.514.300.49.00 (q)
04.516.200.00.05 (18,153) (f)
04.516.200.23.00 (10,074) (g)
04.516.200.25.97 (5,220) (h)
05.514.230.00.05 (55,100) (f)
05.514.230.23.00 (28,635) (g)
05.514.230.25.97 (9,635) (h)
05.514.230.41.00 149,520 (i)
05.514.230.49.03 320,000 (i)
06.515.200.00.05 (14,872) (f)
06.515.200.41.03 200,000 (i)
07.57420600.05 (81,665) (f)
07.57X.XXX.23.00 (32,079) (g)
07.57X.XXX.25.97 (40,128) (h)
07.574,200.45.94 (27,738) (f)
07.574.200.45.95 12,672 (o)
08.559.600.00.05 (82,950) (0
08.55X.XXX,23.00 (52,892) (g)
08.55X.XXX.25.97 (27,952) (h)
08.558.603.45.94 (1,415) (1)
08.558.603.45.95 633 (o)
08.559.600.45.94 (11,317) (f)
08.559.600.45.95 5,069 (o)
09.523.300.00.05 (18,363) (g)
09.5XX.XXX.23.00 (17,727) (g)
09.5XX.XXX.25.97 (11,356) (h)
09.512.500.41.03 11,045 (c)
10.521.XXX,22.00 (4,870) (g)
10.521.XXX.23.00 (32,881) (g)
10.521.XXX.25.97 (151,738) (h)
10.521.100.45.94 (25,464) (f)
10.521.100.45.95 11,403 (o)
10.521.210.45.94 (31,122) (f)
10.521.210.45.95 13,937 (o)
10.521.220.45.94 (379,833) (f)
10.521.220.45.95 170,093 (o)
Fuel PERS Health/Dental Utility Taxes/
l i 3% Budget Purchases Employer Premium Howard COPS Other General
2009 2010 Reduction from 501 Fund Contribution Savings Hanson Dam Grant Fund Transfers Total
500,000 500,000 500.000
655,000 490,000 1,145,000 1,145,000
707,000 550,000 1,257,000 1,257,000
382,000 318,000 700,000 700,000
265,072 265,072 265,072
11,045 11,045 11,045
44,079 44,079 44,079
1,285,000 1,285,000 1,285,000
786.500 786.500 786.500
4,370,624 1,623,072 4,387,000 265,072 1,341,624 5,993,696
(8,951) (8,951) (8,951)
(4,837),;, (4,837) (4,837)
(1,625),,t' (1,625) (1,625)
(70,771)''' (70,771) (70,771)
(28,863), (28,863) (28,863)
(35,412): (35,412) (35,412)
(11,096) 1 (11,096) (11,096)
2,558 2,511 5,069 5,069
(10,500) 10,500 (q)
(18,153) (18,153) (18,153)
(10,074) (10,074) (10,074)
(5,220) (5,220) (5,220)
(55,100) (55,100) (55,100)
(28,635) (28,635) (28,635)
(9,635) (9,635) (9,635)
116,520 33,000 149,520 (i) 149,520
175,000 145,000 320,000 (I) 320,000
(14,872) (14,872) (14,872)
125,000 75,000 200,000 0) 200,000
(81,665) (81,665) (81,665)
(32,079) (32,079) (32,079)
(40,128) (40,128) (40,128)
(27,738) (27,738) (27,738)
6,392 6,280 12,672 12,672
(82,950) (82,950) (82,950)
(52,892) I (52,892) (52,892)
(27,952) (27,952) (27,952)
(1,415) (1,415) (1,415)
313 320.,. 633 633
(11,317) (11,317) (11,317)
2,512 2,557 5,069 5,069
(18,363) (18,363) (18,363)
(17,727) (17,727) (17,727)
(11,356)' j (11,356) (11,356)
11,045 11,045 (c) 11,045
(4,870) (4,870) (4,870)
(32,881), (32,881) (32,881)
(151,738) (151,738) (151,738)
(25,464) (25,464) (25,464)
5,645 5,758 11,403 11,403
(31,122) (31,122) (31,122)
6,892 7,045 13,937 13,937
(379,833)• (379,833) (379,833)
84,088 86,005 170,093 170,093
Page 96
Page 102
Page 102
Page 103
Page 103
Page 105
Page 105
Page 110
Page 110
Page 110
Page 110
Page 110
Page 110
Page 112
Page 112
Page 112
Page 114
Page 114
Page 116
Page 116
Page 116
Page 119
Page 119
Page 122
Page 52
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Page 130
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Page 130
Page 130
Page 130
Page 130
Page 130
Page 130
Page 134
Page 134
Page 134
Page 134
Page 136
Page 136
Page 78
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Page 142
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Page 144
Page 144
Fuel PERS Health/Dental Utility Taxes/
Total 3% Budget Purchases Employer Premium Howard COPS Other General
Police Dept COPS Grant 10.521.220.XX.XX
Adjustment 2009 2010 Reduction from 501 Fund Contribution Savings Hanson Dam Gran( Fund Transfers Total Police Dept Equip Replacement (Gambling Act) 10.521.250.45.94 553,557 (b) 553,557 ;x(( 553,557 553,557
(16,976) (f) 3 (16,976).. (16,976)
Police Dept Equip Rental 0 &M (Gambling Act) 10.521.250.45.95 7,602 (o) 6,976)
7,602
3,758 3,844 (17,602
Police Dept Equip Replacement (Crime Prevention) 10.521.300.45.94 (7,073) (f) (7,073)' 4 (7,073)
Police Dept Equip Rental O &M (Crime Prevention) 10.521.300.45.95 3,168 r..r 1,567 1,601 (7,073)
Police Dept Equip Replacement (Traffic Policing) 10.521.700.75.94
Police Dept Equip Rental O&M (Traffic Policing) 10.521.700.75.95 19,005 (o/
(42,440)0 (42,440) 3,168 3,168
9,396 9,609 19,005 (42,440)
Fire Dept Unallocated Reduction 11.522.200.00.05 Fire Dept LEOFF (Employer Rate Reduction) 11.522.XXX.22.00 9,053 (g)
0,082), (30,082) 19,005
9,053 9,053 (30,083)
Fire Dept PERS (Employer Rate Reduction) 11.522.XXX.23.00 Fire Dept Self-Insurance (Premium Holiday) 11.522.XXX.25.97 (127,419) (h) (30,587)x1 (30,587) 9,053
'127,419) (30,587)
Fire Dept Equip Replacement (Admin) 11.522.100.45.94 (16,976) (t)
Fire Dept Equip Rental O&M (Admin) 11.522100,45.95 7,602 (16,976) (16,976) (127,419) (127,419)
Fire Dept Equip Replacement (Suppression) 11.522.200.45.94 3,758 3,844 )i 7 (16,976)
244,027) (1) 7,602
(244,027)1 (244,027) (244,027)
Fire Dept Equip Rental O&M (Suppression) 11.522.200.45.95 109,277 (o) 54,023 55,254 109,277 109,277
Fire Dept Hydrant Rental 11.597.222.00.00 6,960 (k) 6,960y 6,960 (k) 6,960
Fire Dept Equip Replacement (Fire Invest) 11.522.300.45.94 Fire Dept Equip Rental O&M (Fire Invest) 11.522.300.45.95 (16.976) (1) (16,976) (16,976) (16,976)
Fire Dept Equip Replacement (Training) 11.522.400.45.94 7,602 (o) 3,758 3,844 7,602 7,602
Fire Dept Equip Rental O&M (Training) (12,732) (1) (12,732), (12,732) (12,732)
Fire Dept King Co HazMat Sub-Grants 11.522.400.52.00 5,701 (o) 2,820 2,881 5,701 5,701
44,079 (d) 44,079
Fire Dept Equip Replacement (HazMat) 11.522.601.45.94
4,244) f) (4,244) (4,244) 44,079 (d) 44,079
Fire Dept Equip Rental O&M (HazMat) 11.522.601.45.95 Fire Dept Equip Rental O&M (Ambulance, Rescue) 11.526.800.45.95 1,901 (o) 945 956 1,901 (4,241)
6,968 (o) 3,456 3,512 6 968 1,901
Information Technology Unallocated Reduction 12 51 8. 8 80.00.05 (34,356) (1) 6,960
Information Technology PERS (Er Rate Reduction) 12.518.880.23.00 (34,356)„ (34,356)
Information Technology Self-Ins (Premium Holiday) 12.518.880.25.97 (13,457) (9) (13,457)';111 (13,457) (34,356)
(11,123) (h) )11,123)u•;• (13,457)
Public Works Unallocated Reduction 13.532.100.00.05 (68,444) (1) (68,444) (68,444) (11.123) (11,123)
Pub(ic Works PERS (Employer Rate Reduction) 13.5XX.XXX.23.00
(60,173) (9) (60,173) (60,173) (68,444)
Public Works Self-Insurance (Premium Holiday) 13.5XX.XXX.25.97
(48,110) (h) (48,110) (60,173)
Public Works Equipment Replacement (Custodtat) 13.518.300.45.94 (33,952) (t) (33,952). (33,952) (48,110) (48,110)
Public Works Equipment Rental O&M (Custodial) 13.518.300.45.95
15,204 (o) 7,516 7,688 1 15,204 (33,952)
Public Works Equipment Replacement (Admin) 13.532.100.45.94
(4,244) (f) (4,244) (4,244) 15,204
Public Works Equipment Rental O&M (Admin) 13.532.100.45.95
1,901 (o) 945 956 1,901 (4,244)
3,387,000 (a) 2,529,000 8 58,000 .,U i 1.901
Public Works Equipment Replacement (Maintenance) 13.532.101.45.94 3,387,000 3,387,000
Public VVorks Equipment Rental O&M (Maintenance) 13.532.101.45.95 (5,658) (f) (5,658) (5,658) (5,658)
Public Works Engineering 800Mz Radios 13.532.200.35.01 2,533 (0) 1,253 1,280 2,533 2,533
130,000 (r) 65,000 65,000 a 130,000 130,000
(130,000) (r) (65,000) (65,000)• (130,000) (130,000)
Public Works Equipment Replacement (Engineering) 13.532.200.45.94 Public Works Equipment Rental O&M (Engineering) 13.532.200.45.95 (14,146) (f) (14,146), (14,146) (14,146)
6,335 (o) 3,134 3,201 6,335 6,335
Parks Maint Div Unallocated Reduction 15.576.800.00.05
Parks Maint Div PERS (Employer Rate Reduction) 15.576.800.23.00 (31,583) (f) (31,583) (31,583)
Parks Maint Div Self-Insurance (Premium Holiday) 15.576.800.25.97 (13,867) (9) (13,867) (13,867) (31,583)
(9,419) (h) (9,419) (13,867)
Parks Maint Div Equip Rental O&M 15.576.800.45.95 9,419 (9,419)
17,104 (o) 8,456 8,648 17,104 17,104
Parks Maint Div Public Utilities 15.576.800,47.00 40,000 (I) 40,000
PW Streets Div Unallocated Reduction 16.542.900.00.05
(82,443) (82,443) (82,443) 40,000 (I) 40,000
PW Streets Div PERS (Ernpioyer Rale Reduction) 16.542.900.23.00 PW Streets Div Self-Insurance (Premium Holiday) 16.542.900.25.97 (23,136) (9) (23,136)' (23,136) (82,443)
(30,430) (h) (30,430) (30,430) (23,136)
PW Streets Div Equip Rental O&M 16.543.300.45.95 88.689 (g) 43,848 44,841 (30,430)
Dept. 20 Transfer Out to Debt Service Fund 210 20.597.000.00.00 88,689 88,689
96,000 (e) 96,000
Estimated Ending Unreserved Fund Balance 291.840.00
96,000 (e) 96,000
Total Expenditures 3.025,821
987.447 2.038.374 1,505.162 (519.4681 345.025 509,567 1.000.000 (288.4851 474,020 3.025.821
5,993.696 1 4,370,624 1,623,072 4,387,000 265,072 1,341,624 5,993,696
t.
Arterial Street Fund 104
Revenues:
Page 10 Local Retail Sales Use Tax
Total Revenues
313.100.00.00 (500,0001 (p) (500.0001
5 (500.0001 (500,000)
Expenditures:
Page 148 Estimated Ending Unreserved Fund Balance 291.840.00 (500,000) (p) (500,000)
Total Expenditures
LTGO 1999 Bonds 207
Expenditures:
Page 153 Transfer Out
Page 153 Estimated Ending Unreserved Fund Balance
Total Expenditures
LTGO 2000 Bonds 208
Expenditures: 00.597.000.00.00 317,000 (a)
Page 154 Transfer Out
Page 154 Estimated Ending Unreserved Fund Balance 291840 00 (317.000) (e) Total Expenditures
LTGO 2003 Refunding Bonds 210
Expenditures:
Page 156 Transfer Out
Page 156 Estimated Ending Unreserved Fund Balance
Total Expenditures
LTGO 2008 Refunding Bonds 211
Revenues:
Page N/A Transfer In from Fund 000
Total Revenues
Expenditures:
Page N/A Principal
Total Expenditures
Facility Replacement 302
Revenues:
Page 14 King County Grants, Land Proceeds
Total Revenues
Expenditures:
Page 158 South County Regional Jail (CIP pg 73)
Total Expenditures
Sewer Utility 402
Expenditures:
Page 166
Page 166
Page 166
Golf Fund 411
Expenditures.
Page 172
Equipment Rental O &M Fuel
Total
Adiustment
5 (500.0001
00.597.000.00.00 72,500 (e)
291.840.00 (72.500 (e)
00.597.000.00.00 109,000 (e)
291.840.00 (109,0001 (e)
337.072.01.00 287,712 (m)
287.712_
00.594.230.61.39 287,712 (m)
287.712
2009 2010
(500,000)
72,500
(72.500!
317,000
(317.000!
LTGO 2003 Bonds 209
Expenditures: 00.597.000.00.00 288,000 (e) 268,000
Page 155 Transfer Out Et 291,840.00 1286.0001•(e) (288,0001_
Page 155 Estimated Ending Unreserved Fund Balance c$ a
Total Expenditures
109,000
(109.000
397 19X.XX 96,000 (e) 96,000
U99_,
00.591.730.71.00 96,000 (e) 96.000
96,000
287.712
287.712
Water Utility 401
Expenditures: 01.534.800.54.01 1,145,000 (a) 655,000 490,000
Page 162 Equipm tRe Tax 01.534,800.45.95 21,543 (o) 10,876 10,667
Page 162 stimedt Ending O -Fuel 293.880.00 (1,166.543 (a) (665.8761 (500,6671- a
Page 162 Estimated Editlin Unreserved served Fund Balance
Total Expenditures
01.535.800.54.02 1,257,000 (a) 707,000 550,000
Equipment t R e Tax 20,275 (o) 10,230 10,045
01.535.800.45.95 (717 230 (560.045
Esuipmedt Ending U &M-Fuel 293.880.00 (1.277.275 (a)
Estimated Ending Unreserved Fund Balance
Total Expenditures
00.576.680.45.95 24,710 (o) 12,465 12,245
Fuel PERS Health/Dental Utility Taxes! COPS Other General
3% Employer Premium Howard
Reduction Bu Purchases Hanson Dam Grant Fund Transfers Total
Retion from 501 Fund Contribution Savings
Page 172
Total
Adluslment
Estimated Ending Unreserved Fund Balance 293.880.00 124,7101 (a)
Total Expenditures
Surface Water 412
Expenditures:
Page 176 Interfund Utility Tax 01.538.380.54.12 700,000 (a) 382,000 318,000
Page 176 Equipment Rental O &M Fuel 01.538.380.45.95 19,005 (o) 9,396 9,609
Page 176 Gilliam Creek Basis Stormwater Overflow (CIP pg 153) 02.594.381.41.12 524,552 n) 524,552
Page 176 Estimated Ending Unreserved Fund Balance 291.840.00 (1,243,5571 (a),(n) I (915.9481 1327.6091,
Total Expenditures
(a)
(b)
(c)
(d)
(e)
(f)
(9)
(h)
(i)
(k)
(m)
(n)
(o)
(p)
(q)
(r)
5,877,408 4,254,336 1.623.072
ROLL
Utility lax on Water, Sewer and Surface Water, plus $1.285M reimbursement from King County Flood Control Zone District, for Howard Hanson Dam flood planning and preparations.
COPS Grant Revenue of $265,072, plus Fund Balance contribution of $288,485, for total COPS expenditures of $553,557.
Reimbursement from Administrative Office of the Court for Interpreter expenses.
Foe Department administered King County HazMat training sub grants.
Transfer of excess money from Debt Service Funds to General Fund. Fund 211 was not funded when the original biennial budget was passed (refunding occurred 12/08).
Elimination of Equipment Replacement contribution for 2010, plus other miscellaneous reductions, for total reduction of 3% of operating expenditures.
Reduced PERS /LEOFF contribution expense for 2010 based on lower employer contribution rate.
Reduced health /dental insurance premium expense based on premium holiday for 2010,
Provide funding for unfunded, or unferfunded, expenses (audit costs, licensing fees, claims and judgements)
Provide funding for unbudgeted Special Matters issues.
Hydrant rental expenses exceeded budget by $6,960.
Public utility expenses are projected to exceed budget by $40,000.
Provide funding for receipt of JAG proceeds, and distribution of same to SCORE.
Provide early funding for Gilliam Creek Basis Stormwater Overflow from fund balance in Surface Water fund.
Provide funding for fuel purchases from Equipment Replacement Fund (inadvertently left out of the original 2009 -2010 budget).
Move $500,000 sales tax allocation from Arterial Street Fund (104) to the General Fund (000).
Originally funded 1/2 in 2009, 1/2 in 2010. Should be 100% In 2010.
Move $65K per year from Capital Equipment to Small Tools Minor Equipment. Funding is for 800Mz radios that individually cost less that equipment threshold of $5K.
Fuel PERS Health/Dental Utility Taxes/
3% Budget Purchases Employer Premium Howard COPS Other General
2009 2010 r Reduction from 501 Fund Contribution Savings Hanson Dam Grant Fund Transfers Total
(12.4651 (12.2451,'•x'
TO:
City of Tukwila
INFORMATIONAL MEMORANDUM
Mayor Haggerton
Rhonda Berry
Finance and Safety Committee
FROM: Shawn Hunstock, Finance Director
DATE October 26, 2009
SUBJECT: Sales Tax Revenue for August 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 1,217 (540) (2,409) 30.73% 25.99%
July Sept 1,535 1,661 1,473 (188) (2,366) -11 32% 23.76%
Aug Oct 1,555 1,647 1,118 (529) (2,549) 32.12% -24 86%
Sept Nov 1,426 1,685
Oct Dec 1,298 1,521
Nov Jan10 1,265 1,589
Dec Feb10 1,723 2,175
Totals 17,753 19,546 9,450
Mitigation Received 1,277
10,727 85.30% of Budget Inc! Mitigation
Jim Haggerton, Mayor
Sales tax collections showed the twelfth consecutive decrease in August compared to the same
period in the prior year. For 2009, collections were less than both budget and the same month in
the prior year. Actual receipts for August 2009 were $529,000 less than budget, and $437,000
less than the same period last year We are now down 24.86% for the year compared to budget,
and 21.52% compared to the same period last year.
The chart above also includes the mitigation payment we received at the end of March, June
and September. Including the mitigation payment, we are currently at 85 3% of budget for the
year to date The mitigation payment we received in September for second quarter 2009 was
$536,001 90. This was a 54.9% increase from the $346,046.24 we received for first quarter
2009.
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*
451*
236
444*
453*
Schedule Ill
Name
General Merchandise Stores
Clothing and Accessories
Wholesale Trade, Durable Goods
Food Services, Drinking Places
Electronics and Appliances
Motor Vehicle and Parts Dealer
Sporting Goods, Hobby, Books
Construction of Buildings
Building Material and Garden
Miscellaneous Store Retailers
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 64.39 Miscellaneous Store Retailers is
down by 32.58 and Wholesale Trade and Durable Goods is down by 27 79 As. you can see
from Schedule II, all 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 August.
Group Name
323* Printing and Related Support
236 Construction of Buildings
334* Computer and Electronic Produc
442* Furniture and Home Furnishings
237 Heavy and Civil Construction
522 Credit Intermediation
621 Ambulatory Health Care Service
512 Motion Picture, Sound Record
445* Food and Beverage Stores
541 Professional, Scientific, Tech
Mitigated NAICS Code
Attached is a Sales Tax Summary comparing year -to -date 2009 vs. 2008 by major NAICS
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.
H:\Sales Tax1200911nfo Memo Sales Tax 102609.doc
YTD
Current
1,254,724
1,253,823
988,595
864,005
590,102
493,593
353,100
343,608
343,448
324,505
YTD
Current
40,714
343,608
12,625
222,203
47,311
20,804
37,938
21,768
56,790
111,760
YTD Dollar
Prior Diff. Diff.
1,439,952 (185,228) -12 86%
1,320,980 (67,157) -5 08%
1,369,127 (380,532) -27 79%
885,199 (21,194) -2.39%
708,300 (118,198) -16 69%
663,495 (169,902) -25.61%
413,439 (60,339) 14.59%
964,824 (621,216) 64.39%
446,864 (103,416) -23 14%
481,299 (156,794) 32.58%
YTD Dollar
Prior Diff. Diff.
114,401 (73,687) -64 41%
964,824 (621,216) -64 39%
34,546 (21,921) -63 46%
480,246 (258,043) 53.73%
90,564 (43,253) -47 76%
34,054 (13,250) -38 91%
59,134 (21,196) -35 84%
32,494 (10,726) 33.01%
84,589 (27,798) -32 86%
166,105 (54,345) 32.72%
NAICS CONSTRUCTION 08 TOTAL
236 Construction of Buildings 1 302.567
237 Heavy Civil Construction 130,624
238 Specialty Trade Contractors 530,490
TOTAL CONSTRUCTION 1,963,680
Overall Construction Change from Previous Year
MANUFACTURING
311 Food Manufacturing
312 Beverage Tobacco Products
313 Textile Mills
314 Textile Product Mills
315 Apparel Manufacturing
316 Leather Allied Products
321' Wood Product Manufacturing
322* Paper Manufacturing
323* Printing Related Support
324 Petroleum Coal Products
325 Chemical Manufacturing
326 Plastic Rubber Products
327* Nonmetallic Mineral Products
331 Primary Metal Manufacturing
332 Fabricated Metal Mfg Products
333 Machinery Manufacturing
334' Computer Electronic Products
335 Electric Equipment, Appliances
336 Transportation Equipment Mfq
337' Furniture Related Products
339' Miscellaneous Manufacturing
TOTAL MANUFACTURING
TRANSPORTATION WAREHOUSING
481 Air Transportation
482 Rail Transportation
484 Truck Transportation
485 Transit and Ground Passengers
488 Transportation Support
491 Postal Services
492 Couners Messengers
I 493' Warehousing Storage
TOTAL TRANSP WHSING
WHOLESALE TRADE
423' Whls Trade Durable Goods
424' Whls Trade Nondurable Goods
425' Wholesale Electronic Markets
WHOLESALE TRADE TOTAL 1,893,709
Overall Wholesale Change from Previous Year
Sales Tax Mitigation NAICS Codes
10/26/_00.
08 TOTAL
4,997
2,328
1,050
22,660
215
9
9,515
21,545
143.009
9,630
8,068
4,085
5,242
52
6.310
-8,777
44,162
895
191,525
31,384
22 411
520,315
Overall Manufacturing Change from Previous Year
08 TOTAL
0
1 935
965
11 502
28.728
88
476
781
44,475
Overall Transportation Change from Previous Year
08 TOTAL
1,777,808
113.096
2,805
YTD
08 YTD 09 YTD Diff NAICS
964.824 343.608 -64.4% I 441'
90,564 47,311 -47.8% I 447'
332.227 244,689 -26.3%
1,387,615 635,608
(1752,006) -54.2%
YTD
08 YTD 09 YTD Diff
3.187 846 -73.4%
1,167 1,988 70.3%
42 158 273.1%
18,479 8,536 -53.8%
213 37 -82.8%
2 4 113.0%
5.991 2.148 -64.1%
14,069 12,871 -8.5%
114,401 40.714 -64.4%
6,848 3.347 -51.1%
6,044 4,295 -28.9%
3,326 3,108 -6.6%
3.425 1.251 -63.5%
26 126 374.5%
3,978 2,255 -43.3%
10,711 5,000 146.7%
34,546 12,625 -63.5%
511 90 -82.4%
121,365 93,095 -23.3%
27,936 6.532 -76.6%
13.562 7.787 -42.6%
368,409 206,811
(8161, 597)
SALES TAX SUMMARY
August 2009 (Received in October)
-43.9% 1
YTD
08 YTD 09 YTD Diff
0 0 0.0%
1,267 843 -33.5%
262 1,898 625.2%
7,386 7,505 1.6%
18,166 15,753 -13.3%
37 0 100.0%
465 33 -92.8%
517 788 52.5%
28,099 26,820
(81,279) -4.6%
YTD
08 YTD 09 YTD Diff
1,369,127 988,595 -27.8%
67.952 71,462 5.2%
2,150 1,344 -37.5%
1,439,228 1,061,401
(8377,827) -26.3%
NAICS
442'
443*
444*
445'
446'
448'
451'
452'
I I 453"
1 I 454'
l
1
1
AUTOMOTIVE
Motor Vehicle Parts Dealer
Gasoline Stations
TOTAL AUTOMOTIVE
SERVICES
51X Information
52X Finance 8r Insurance
53X Real Estate, Rental, Leasing
541 Professional, Scientific, Tech
551 Company Management
56X Admin, Supp, Remed Svcs
611 Educational Services
62X Health Care Social Assistance
71X Arts Entertainment
72X' Accommodation Food Svcs
81X Other Services
92X Public Administration
TOTAL SERVICES
Page 1
08 TOTAL
993,146
73.034
1,066,181
Overall Automotive Change from Previous Year
RETAIL TRADE 08 TOTAL
Furniture Home Furnishings 621,785
Electronics Appliances 1,077 238
Building Material Garden 619,645
Food Beverage Stores 88,317
Health Personal Care 146,841
Clothing Accessories 2,101,593
Sporting Goods, Hobby, Books 644,522
General Merchandise Stores 2,231.745
Miscellaneous Store Retailers 721,034
Nonstore Retailers 116,347
TOTAL RETAIL TRADE 8,369,066
Overall General Retail Change from Previous Year
08 TOTAL
570,706
75,585
403,851
338,302
1,902
167,119
12,727
109,308
106,515
1,858.292
192,450
843
3,837,599
Overall Services Change from Previous Year
MISCELLANEOUS 08 TOTAL
000 Unknown 1.147
111 -115 Agriculture, Forestry. Fishing 1,095
211 -221 Mining Utilities 19,574
999 Unclassifiable Establishments 35,837
MISCELLANEOUS TOTAL 57,652
Overall Miscellaneous Change from Previous Year
08 TOTAL
GRAND TOTALS $17,752,678
Grand Total Change from Previous Year
08 YTD
663.495
55,444
718,940
08 YTD
480,246
708,300
446,864
84,589
92,995
1,320,980
413,439
1,439,952
481,299
68,822
5,537,486
08 YTD
385,572
42,076
281,369
166,105
1,352
103,012
5,659
74,011
79,058
1,265,193
128,188
326
2,531,919
OS YTD
873
230
12,791
16,687
30,581
08 YTD
$12,042,277
09 YTD
493,593
41,647
535,240
($183,700)
09 YTD
222.203
590.102
343,448
56,790
119,483
1,253,823
353,100
1,254,724
324,505
164,250
4,682,428
(0855,059)
09 YTD
349,905
28,482
248,641
111,760
737
83,307
27,176
51,498
66,210
1.184,151
120,814
15,190
2,287,871
(5244,049)
09 YTD
397
87
11,038
3.256
14,779
($15,802)
09 YTD
$9,450,958
(62,591,319)
rur, Sales tax P.pl 20090501s
YTD
Diff
-25.6%
-24.9%
Diff
-53.7%
-16.7%
-23.1%
-32.9%
28.5%
-5.1%
-14.6%
-12.9%
-32.6%
138.7%
YTD
Diff
-9.3%
-32.3%
-11.6%
-32.7%
-45.5%
-19.1%
380.3%
-30.4%
-16.3%
-6.4%
-5.8%
4560.2%
YTD
Diff
-54.5%
-62.0%
-13.7%
-80.5%
YTD
Diff
-25.6%
-15.4%
-9.6%
-51.7%
-21.52
Four Year Comparison
2009 I $9,450,976
2008 I $12:,042,282
2007 I $12,350,819
2006 I $11,362,543
$4,000,000 $8,000,000 $12,000,000
Taxes Collected Year to Date