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HomeMy WebLinkAboutCOW 2009-11-09 Item 4 - Public Hearing - Ordinance Amending 2009-2010 Biennium Budget COUNCIL AGENDA Siiwosis J� i,It ILA 4 f Initials ITEM NO. y 0 y Meetin Date Z Meeting Date Prepared by Mayor's review Council reutezv r I 11/09/09 I SH I I 0/1.0 ,�i/ 12/07/09 I SH J "7 y Q. 2901 ITEM INFORMATION CAS NUMBER: 09-155 I ORIGINAL AGENDA DATE. NOVEMBER 9, 2009 AGENDA ITEM TITLE An ordinance amending the 2009 -2010 biennial budget. CATEGORY Discussion Motion Resolution Ordinance (l Bid Award Public Hearing Other Mtg Date 11/09/09 Mtg Date Mtg Date Mtg Date 12/07/09 Mtg Date Mtg Date 11/09/09 Mtg Date SPONSOR Council Mayor Adm Svcs DCD Finance Fire n Legal P&R Police PW SPONSOR'S RCW 35A.34.130 provides for a mid biennium budget amendment process. The ordinance SUMMARY amends the adopted 2009 -2010 budget, and provides for a Public Hearing. This Council is being asked to approve the ordinance amending the 2009 -2010 budget at the December 7, 2009 Regular Meeting. Council discussed the budget process at the 10/26/09 Committee of the Whole Meeting and at the Budget Workshop on 11/5/09. REVIEWED BY COW Mtg. CA &P Cmte F &S Cmte Transportation Cmte Utilities Cmte Arts Comm. Parks Comm. (l Planning Comm. DATE. 11/03/09 RECOMMENDATIONS: SPONSOR /ADMIN. Finance Department COMMI "rTEE Unanimous Approval; Forward to Committee of the Whole COST IMPACT FUND SOURCE EXPENDITURE REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED Fund Source: Comments. MTG. DATE RECORD OF COUNCIL ACTION 11/09/09 12/07/09 MTG. DATE ATTACHMENTS 11/09/09 Informational Memorandum dated 10/29/09 Ordinance in draft form 2009 -2010 Mid Biennium Budget Amendment spreadsheet Minutes from Finance and Safety Committee meeting of 11/03/09 12/07/09 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:\ temp\ XPGrpWise\ InfoMemoMidBienniumBudgetAmendment _1,doc INFORMATIONAL MEMO Page 3 ATTACHMENT Ordinance in draft form 2009 -2010 Mid Biennium Budget Amendment spreadsheet C \temp\XPGrpW ise\ InfoMemoMidBienniumBudgetAmendment _1.doc DRAFT 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: 1 FUND 000 General 104 Arterial Street 211 LTGO Refunding Bonds, 2008 302 Facility Replacement 1 EXPENDITURES 1 $99,497,000 $105,490,696 $9,000 $91,053,000 $96,000 $779397000 $8,226,712 REVENUES $99 $105,490,696 $91,553,000 $91,053,000 $96,000 9397000 $8,226,712 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 11/4/2009 Jim Haggerton, Mayor Filed with the City Clerk: Passed by the City Council. Published. Effective Date: Ordinance Number. Page 1 of 1 City of Tukwila 2009-2010 MId- Biennium Budget Amendment General Fund 000 Revenues: Page 2 Page 2 Page 2 Page 2 Page 3 Page 3 Page 3 Page 3 Page 6 Expenditures: Page 28 Page 28 Page 28 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 Interfund Utility Tax Water Interfund Utility Tax Sewer Interfund Utility Tax Surface Water COPS Grant AOC Interpreter Reimbursement King Co HazMat Training Grant King County Flood 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 (Laserfiche 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- Setf- Insurance (Premium Holiday) Parks Rec Equipment Replacement Parks 8 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 Sett Insurance (Premium Holiday) Police Dept Equip Replacement (Admin) Police Dept Equip Rental O &M (Admin) Police Dept Equip Replacement (Investigation) Police Dept Equip Rental O &M (Investigation) Police Dept Equip Replacement (Patrol) Police Dept Equip Rental O &M (Patrol) 313.100.00.00 314.520.00.00 314.540.00.00 314.580.00.00 337 16X.XX.XX 334.010.20.00 333.970.67.01 337.070.XX.XX 397 19X.XX 01.511.600.00.05 01.511,600.23.00 01.511.600.25.97 03.513.100.00.05 03.513.XXX.23,00 03.513.XXX.25.97 03.513.100.45.94 03.513.100.45.95 03.514.300.49.00 04.516.200.00.05 04.516.200.23.00 04.516.200.25.97 05.514.230.00.05 05.514.230.23.00 05.514.230.25,97 05.514.230.41.00 05.514.230.49.03 06.515.200.00 05 06.515.200.41.03 07,574.200.00.05 07.57X.)00(.23.00 07.57X.XXX.25.97 07.574.200.45.94 07.574.200.45.95 08.559.600.00.05 08.55X.XXX,23.00 08.55X.XXX.25.97 08.558.603.45.94 08.558.603.45.95 08.559.600.45.94 08.559.600.45.95 09.523.300.00.05 09.5XX.XXX.23.00 09.5XX.XXX.25.97 09.512.500.41.03 10.521.XXX.22.00 10.521.XXX,23,00 10.521.XXX,25.97 10.521.100.45.94 10.521.100.45.95 10.521.210.45.94 10.521.210.45.95 10.521.220.45.94 10.521.220.45.95 Total Adjustment 500,000 (p) 1,145,000 (a) 1,257,000 (a) 700,000 (a) 265,072 (b) 11,045 (c) 44,079 (d) 1,285,000 (a) 786.500 (e) 5.993,696 (8,951) (f) (4,837) (9) (1,625) (h) (70,771) (f) (28,863) (g) (35,412) (5) (11,096) (f) 5,069 (o) (0) (18,153) (f) (10,074) (9) (5,220) (h) (55,100) (t) (28,635) (g) (9,635) (h) 149,520 O 320,000 (i) (14,872) (f) 200,000 (i) (81,665) (f) (32,079) (g) (40,128) (h) (27,738) (f) 12,672 (o) (82,950) (f) (52,892) (g) (27,952) (h) (1,415) (r) 633 (o) (11,317) (f) 5,069 (0) (18,363) (g) (17,727) (g) (11,356) (h) 11,045 (c) (4,870) (0) (32,881) (g) (151,738) (h) (25,464) (f) 11,403 (o) (31,122) (f) 13,937 (o) (379.833) (I) 170,093 (o) Fuel PERS 3% Budget Purchases Employer 2009 2010 Reduction from 501 Fr,nd Contribution 500,000 655,000 707,000 382,000 490,000 550,000 318,000 265,072 11,045 44,079 1,285,000 786.500 4,370,624 1,623,072 (8,951) (4,837) (1,625) (70,771) (70,771) (28,863) (35,412) (11,096) (11,096) 2,558 2,511 (10,500) 10,500 (18,153)' (18.153) (10,074) (5,220) (55,100) (55,100) (28,635) (9,635) 116,520 33,000 175,000 145,000 (14,872) (14,872) 125,000 75,000 (81,665) (81,665) (32,079) (40,128) (27,738) (27,738) 6,392 6,280 (82,950) (82,950) (52,892) (27,952) (1,415) (1,415) 313 320 (11,317) (11,317) 2,512 2,557 (18.363) (18,363) (17,727) (11,356) 11,045 5,645 6,892 84,088 (4,870) (32,881) (151,738) (25,464) 5,758 (31,122) 7,045 (379,833) 86,005 (8,951) (25,464) (31,122) (379,833) 5,069 12,672 633 5,069 11,403 13,937 170,093 Health/Dental Premium Savings (4,837) (1,625) (28,863) (35,412) (10,074) (5,220) (28,635) (9,635) (32,079) (40,128) (52,892) (27,952) (17,727) (11,356) (4,870) (32,881) (151,738) Utility Taxes/ Howard Hanson Dam COPS Grant Other General Fund Transfers 500,000 1,145,000 1,257,000 700,000 265,072 11,045 44,079 1,285,000 4,387,000 265,072 1,341,624 786.500 q) Total 500,000 1,145,000 1,257,000 700,000 265,072 11,045 44,079 1,285,000 786,500 5,993,696 (8,951) (4,837) (1,625) (70,771) (28,863) (35,412) (11,096) 5,069 (18,153) (10,074) (5,220) (55,100) (28,635) (9,635) 149,520 (i) 149,520 320,000 (i) 320,000 (14,872) 200,000 (j) 200,000 (81,665) (32,079) (40,128) (27,738) 12,672 (82,950) (52,892) (27,952) (1,415) 633 (11,317) 5,069 (18,363) (17,727) (11,356) 11,045 (c) 11,045 (4.870) (32,881) (151,738) (25,464) 11,403 (31,122) 13,937 (379,833) 170,093 Page 96 Police Dept COPS Grant Page 102 Police Dept Equip Replacement (Gambling Act) Page 102 Police Dept Equip Rental O &M (Gambling Act) Page 103 Police Dept Equip Replacement (Crime Prevention) Page 103 Police Dept Equip Rental O &M (Crime Prevention) Page 105 Police Dept Equip Replacement (Traffic Policing) Page 105 Police Dept Equip Rental O &M (Traffic Policing) Page 110 Fire Dept Unallocated Reduction Page 110 Fire Dept LEOFF (Employer Rate Reduction) Page 110 Fire Dept PERS (Employer Rale Reduction) Page 110 Fire Dept Self- Insurance (Premium Holiday) Page 110 Fire Dept Equip Replacement (Admin) Page 110 Fire Dept Equip Rental O &M (Admin) Page 112 Fire Dept Equip Replacement (Suppression) Page 112 Fire Dept Equip Rental O &M (Suppression) Page 112 Fire Dept Hydrant Rental Page 114 Fire Dept- Equip Replacement (Fire Invest) Page 114 Fire Dept Equip Rental O &M (Fire Invest) Page 116 Fire Dept Equip Replacement (Training) Page 116 Fire Dept Equip Rental O &M (Training) Page 116 Fire Dept- King Co HazMat Sub Grants Page 119 Fire Dept Equip Replacement (HazMat) Page 119 Fire Dept Equip Rental 0574 (HazMat) Page 122 Fire Dept Equip Rental O &M (Ambulance, Rescue) Page 52 Information Technology Unallocated Reduction Page 52 Information Technology PERS (Er Rate Reduction) Page 52 Information Technology Self -Ins (Premium Holiday) Page 130 Public Works- Unallocated Reduction Page 130 Public Works PERS (Employer Rate Reduction) Page 130 Public Works Self- Insurance (Premium Holiday) Page 130 Public Works Equipment Replacement (Custodial) Page 130 Public Works Equipment Rental O &M (Custodial) Page 130 Public Works Equipment Replacement (Admin) Page 130 Public Works Equipment Rental O &M (Admin) Page 130 Public Works Emergency Mgmt (HHD) Page 134 Public Works Equipment Replacement (Maintenance) Page 134 Public Works- Equipment Rental O &M (Maintenance) Page 134 Public Works Engineering 800Mz Radios Page 134 Public Works EOC Machinery Equipment Page 136 Public Works- Equipment Replacement (Engineering) Page 136 Public Works Equipment Rental O &M (Engineering) Page 78 Parks Maint Div Unallocated Reduction Page 78 Parks Maint Div PERS (Employer Rate Reduction) Page 78 Parks Maint Div Self Insurance (Premium Holiday) Page 78 Parks Maint Div Equip Rental O &M Page 78 Parks Maint Div Public Utilities Page 142 PW Streets Div Unallocated Reduction Page 142 PW Streets Div PERS (Employer Rate Reduction) Page 142 PW Streets Div Self- Insurance (Premium Holiday) Page 142 PW Streets Div Equip Rental O &M Page 144 Dept. 20 Transfer Out to Debt Service Fund 210 Page 144 Estimated Ending Unreserved Fund Balance Total Expenditures Arterial Street Fund 104 Revenues. Page 10 Local Retail Sales Use Tax Total Revenues Expenditures: Page 148 Estimated Ending Unreserved Fund Balance 10.521,220.XX.XX 10.521,250.45.94 10.521.250.45.95 10.521.300.45,94 10.521.300.45.95 10.521.700.75.94 10.521.700.75.95 11.522.200.00.05 11.522.XXX.22.00 11.522.XXX.23.O0 11.522.XXX.25.97 11.522.100.45.94 11.522.100.45.95 11.522.200.45.94 11.522.200.45.95 11.597.222.00.00 11.522.300.45.94 11.522.300.45.95 11.522.400.45.94 11.522.400.45.95 11.522.400.52.00 11.522.601.45.94 11.522.601 45.95 11.526.800.45.95 12.518.880,00.05 12.518.880.23.00 12.518.880.25.97 13.532.100.00.05 13.5XX.XXX.23.00 13.5XX.XXX.25.97 13.518.300.45.94 13.518.300.45.95 13.532.100.45.94 13.532.100.45.95 13.525.600.XX.XX 13.532.101.45.94 13.532.101 45.95 13.532.200.35.01 13.594.250,64.00 13.532.200.45.94 13.532.200,45.95 15.576.800,00.05 15.576.800,23.00 15.576.800.25.97 15.576.800.45.95 15.576.800,47.00 16.542.900.00.05 16.542.900.23.00 16.542.900.25.97 16.543.300.45.95 20.597.000.00.00 291.840.00 313.100.00.00 1500.000) (p) (500.000) (500,000) (500,000) 291.840.00 Fuel PERS Health/Dental Utility Taxes/ Total 3% Budget Purchases Employer Premium Howard COPS Other General Adiustment 2009 2010 Reduction from 501 Fund Contribution Savings Hanson Dam Grant Fund Transfers Total 553,557 (b) 553,557 553,557 553,557 (16,976) (1) (16,976) (16,976) (16,976) 7,602 (o) 3,758 3,844 7,602 7,602 (7,073) (1) (7,073) (7,073) (7,073) 3,168 (o) 1,567 1,601 3,168 3,168 (42,440) (f) (42,440) (42,440) (42,440) 19,005 (o) 9,396 9,609 19,005 19,005 (30,082) (f) (30,082)' i (30,082) 9,053 (g) 9,053 i 9,053 (39,053) (30,587) (g) (30,587)•.. (30,587) 0,583 (127,419) (h) (127,419) (27,489) 1127.419) (127.419) (16,976) (f) (16,976) (16,976) (16,976) 7,602 (o) 3,758 3,844 7,602 7,602 (244,027) (f) (244,027) (244,027) (244,027) 109,277 (o) 54,023 55,254 109,277 109,277 6,960 (k) 6,960 6,960 (k) 6,960 (16,976) (f) (16,976) (16,976) (16,976) 7,602 (o) 3,758 3,844 7,602 7,602 (12,732) (1) (12,732) (12,732) (12,732) 5,701 (o) 2,820 2,881 5,701 5,701 44,079 (d) 44,079 44,079 (d) 44,079 (4,244) (1) (4,244) (4,244) (4,244) 1,901 (0) 945 956 1,901 1,901 6,968 (o) 3,456 3,512 6,968 6,968 (34,356) (f) (34,356) (34,356) (34,356) (13,457) (9) (13,457) (13,457) (13,457) (11,123) (h) (11,123) (11,123) 11,123 (68,444) (f) (68,444) (68,444) (68,444) (60,173) (g) (60,173) (60,173) (60,173) (48,110) (h) (48,110) (48,110) (60,173) (33,952) (7) (33,952) (33,952) (33,952) 15,204 (o) 7,516 7,688 15,204 15,204 (4,244) (1) (4,244) (4,244) 1,901 (o) 945 956 1,901 (4,244) 1,901 3,387,000 (a) 2,529,000 858,000 3,387,000 3,387,000 (5,658) (f) (5,658) (5,658) (5,658) 2,533 (0) 1,253 1,280 2,533 2,533 130,000 (r) 65,000 65,000 (130,000) (r) (65,000) (65,000) 130,000 130,000 (14,146) (l) (14,146) (14,146) (130,000) (130,000) (14,146) 6,335 (o) 3,134 3,201 6,335 6,335 (31,583) (7) (31,583) (31,583) (13,867) (g) (13,867) (13,867 (33,867) (9,419) (h) (9,419) (19,4 (9,419) (9,41915) 17,104 (o) 8,456 8,648 17,104 17104 40,000 (I) 40,000 40,000 (I) 40,000 (82,443) (f) (82,443) (82,443) (23,136) (g) (23,136) (23,136) (23,136) (30,430) (30,430) (h) (30,430) (30,430) (30,430) 88,689 (o) 43,848 44,841 88,689 88,689 96,000 (e) 96,000 96,000 (e) 96,000 3.025.821 987,447 2.038,374 1.505,162 (519,4681 345.025 509.567 1,000.000 (288.485) 474.020 3,025.821 5.993,696 4,370,624 1,623,072 4,387,000 265,072 1,341,624 5,993,696 (500,000) (p) (500,000) Expenditures: Page 158 Water Utility 401 Expenditures: Page 162 Page 162 Page 162 Sewer Utility 402 Expenditures: Page 166 Page 166 Page 166 Golf Fund 411 Expenditures. Page 172 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: Page 154 Transfer Out 00.597.000.00.00 317,000 (e) 317,000 Page 154 Esbmaled Ending Unreserved Fund Balance 291.840.00 /317.0001 (317,0001 Total Expenditures LTGO 2003 Bonds 209 Expenditures: Page 155 Transfer Out 00.597.000.00.00 288,000 (e) 288,000 Page 155 Estimated Ending Unreserved Fund Balance 291.840.00 1288.000) (e) /288.000) Total Expenditures LTGO 2003 Refunding Bonds 210 Expenditures: Page 156 Transfer Out 00.597.000.00.00 109,000 (e) 109,000 Page 156 Estimated Ending Unreserved Fund Balance 291.840.00 (109.0001 (e) (109,000) Total Expenddures LTGO 2008 Refunding Bonds 211 Revenues: Page N/A Transfer In from Fund 000 397 19X.XX 96,000 (e) 96,000 Total Revenues 96,000 Expenditures: Page N/A Principal 00.591,730.71.00 96,000 (e) 96,000 Total Expenddures 96.000 Facility Replacement 302 Revenues: Page 14 King County Grants, Land Proceeds Total Revenues South County Regional Jail (CIP pg 73) Total Expenddures Interfund Utility Tax Equipment Rental O &M Fuel Estimated Ending Unreserved Fund Balance Total Expenditures 00.597.000.00.00 72,500 (e) 72,500 291.840.00 (72.5001 (e) (72.500) 337.072.01.00 287,712 (m) 287,712 00.594.230.61.39 287,712 (m) 287,712 01.534.800.54.01 01.534.800.45.95 293.880.00 Fuel PERS Health/Dental Utility Taxes/ Total 3% Budget Purchases Employer Premium Howard COPS Other General Adiustment 2009 2010 Reduction from 501 Fund Contribution Savings Hanson Dam Grant Fund Transfers Total 1500,0001 (500,000) 1,145,000 (a) 21,543 (o) (1.166.543) 287,712 287,712 655,000 10,876 (665,8761 490,000 10,667 (500.6671 Interfund Utility Tax 01.535.800.54.02 1,257,000 (a) 707,000 550,000 Equipment Rental O &M Fuel 01.535.800.45.95 20,275 (o) 10,230 10,045 Estimated Ending Unreserved Fund Balance 293.880.00 (1,277,2751 (a) (717.2301 (560.0451 Total Expenditures Equipment Rental O &M Fuel 00.576.680.45.95 24,710 (o) 12,465 12,245 Page 172 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 (1,243.557) (a),(n) (915.948) (327,6091 Total Expenditures (a) (b) (c) (d) (e) (9) (h) (i) 0) (k) (I) (m) (n) (P) (q) (r) Fuel PERS Health/Dental Utility Taxes/ Total 3% Budget Purchases Employer Premium Howard COPS Other General Adjustment 2009 2010 Reduction from 501 Fund Contribution Savings Hanson Darn Grant Fund Transfers Total Estimated Ending Unreserved Fund Balance 293.880.00 (24,710) (a) (12,4651 (12,245) Total Expenditures 5,877,408 4,254,336 1,623,072 Notes: Utility tax 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 01 5553,557 Reimbursement from Administrative Office of the Court for interpreter expenses. Fire 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 540,000. 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 800Mo radios that individually cost less that equipment threshold of $5K. Finance Safety Committee Minutes November 3. 2009 Paae 2 Committee members iterated the importance of maintaining such lobbying services during challenging economic times. UNANIMOUS APPROVAL. FORWARD TO NOVEMBER 9 COW FOR DISCUSSION. D. Ordinance Amending the 2009 -10 Biennial Budget As required by the Revised Code of Washington, staff is seeking full Council approval of an ordinance amending the 2009 -10 Biennial Budget. The amendment includes many items that have been discussed and addressed throughout the year, as well as a few items that have recently been identified. The items, explained in detail in the Informational Memo included in the November 3 Finance Safety Committee agenda packet, include: Project deficits in the Finance and Legal Departments Implementation of taxes on the Utility Funds Howard Hanson Dam flood preparation expenditures Award recipient of the COPS Grant City -wide 3% budget reduction extended through 2010 Costs savings for employer PERS contributions and an insurance premium holiday Addition of 2009 -10 departmental fuel purchases Shawn Hunstock called attention to a numerical error which will be corrected in the draft ordinance forwarded to full Council. UNANIMOUS APPROVAL. FORWARD TO NOVEMBER 9 COW FOR DISCUSSION. E. Sales Tax Report As reported recently, sales tax receipts for July were below budget estimates, but the difference between estimated and actual was becoming smaller. Unfortunately, August sales receipts reported an increased difference between estimated and actually receipts. August receipts were $529,000 under budget and $437,000 less than the receipts for the same time last year. Sales receipts are down almost 25% for the year from budget estimates. INFORMATION ONLY. III. MISCELLANEOUS Meeting adjourned at 6:01 p.m. Next meeting: Tuesday, October 20, 2009 5:00 p.m. Conference Room #3 P SL- Committee Chair Approval Minutes by KAM. Reviewed by SH.