HomeMy WebLinkAboutFS 2013-11-05 Item 2F.2 - Ordinance - 2013-2014 Mid-Biennial Budget AmendmentTO:
City of Tukwila
Jim Haggerton, Mayor
INFORMATIONAL MEMORANDUM
Mayor Haggerton
Finance and Safety Committee
FROM: Peggy McCarthy, Finance Director
DATE: October 30, 2013
SUBJECT: 2013 -2014 Mid - Biennial Budget Amendments
ISSUE
Approve the 2013 -2014 mid - biennial budget amendments before December 31, 2013.
BACKGROUND
Budget amendments are proposed for the following situations and reasons:
• Approve changes to the salary plan specified in the adopted budget.
• Approve budget re- allocation within and among funds and general fund dep
• Approve additional budget appropriations to ensure departmental and
remain within budget authority on an annual and biennial basis.
Within the biennial budget structure, Council approval is not required for line item
However for the purpose of clarity and transparency, the 2013 carryovers have
the proposed 2013 -2014 budget amendments.
DISCUSSION
The proposed amendments have been categorized by type as follows:
1. New - New proposals
2. Over budget -- Expenditures
exceeding budget
artments.
fund expenditures
budget carryovers.
been included with
4. Revenue Backed - Revenue backed
expenditures
5. Accounting - Accounting changes,
budget reallocation, fund balance
adjustment, non - discretionary costs
3. Approved - Council decisions / 6. Carryover - Budget carried over to
approvals, including CIP 2014 and outlying years
The proposed amendments are documented in two attachments. The Budget Amendment Summary
(narrative) describes the amendments in narrative format and organizes them by amendment type.
The Budget Amendment Detail (spreadsheet) lists the amendments in line item format, by fund and
department.
The majority of the budget amendments represent matters that have been previously addressed by
Council or that are administrative in nature. Of note are the "New" and "Over budget" amendment
categories. The five largest additions to General Fund departmental budgets and information on the
position upgrades are listed below.
75
INFORMATIONAL MEMO
Page 2
Five Largest Additions to Departmental Budgets, in Thousands (000)
(additions are offset by a reduction in Dept 20 expenditure budget - transfers -out)
Dept
Description
2013
2014
Biennium
Fire
Overtime, Trakit fire permit module implementation
$200
$50
$250
Council
Salary, benefits, meeting facilitation, travel
15
80
95 **
Park
Public utility services, primarily water
40
45
85
Court
Compensation for Judge's services
25
30
55
DCD
Staffing, professional services for comprehensive plan, other
45
45
Position Upgrades
Recreation Analyst and Court Administrator
9
20
$29
Information Technology Assistant and Database Administrator
1
11
12
** $50K of increase results from Affordable Care Act (ACA) mandates; amount excludes $15K Department of Revenue
charge for former employee.
Budget has been added to the General fund revenues and General fund expenditures for the $1 M
bond proceeds received on behalf of, then loaned to, the MPD for the capital improvement project.
Otherwise, increases to the departmental budgets have been offset by a reduction in the budget for
transfers out to capital funds of $922K (see line 34, column G of the Budget Amendment Detail). A
reduction in transfers to the capital funds is possible for three reasons; (1) certain capital project
activity has been moved to later years, (2) certain costs came in lower than budgeted (i.e. Howard
Hanson Dam flood response) and (3) additional resources are available in the capital project funds
due to favorable 2012 results ($1.75M fund balance budget has been added to these funds).
Budget added to General Fund revenue accounts (with the exception of the $1 M addition for the
bond proceeds) has been offset by a reduction in utility tax revenue of $366K (see line 33, column F
of the Budget Amendment Detail). This offset keeps the budget for General Fund revenue at a level
similar to the adopted budget, consistent with the City's conservative budgeting policy.
FINANCIAL IMPACT
General Fund. The net financial impact of the budget amendments consists of the $2.2M increase in
budgeted fund balance reflecting the favorable 2012 actual results (Line 38 column H of the Budget
Amendment Detail). Hotel /Motel Tax Fund. The budgeted fund balance is reduced by $100K for the
satellite visitor center at Westfield's Southcenter Mall. Capital Project Funds. A total of $1.75M was
added to the capital project fund balances (Residential Street $300K, Arterial Street fund $250K,
General Government Improvements fund $700K and Land & Park Acquisition fund $500K) to reflect
actual 2012 results. Other amendments relate to changes in the Capital Improvement Program (CIP)
previously reviewed by the Council. Water and Sewer Funds. Fund balance budget is increased by
$2M and $1 M respectively reflecting 2012 favorable actual results.
RECOMMENDATION
The Finance and Safety Committee is being asked to approve the 2013 -2014 mid - biennial budget
amendments. This item is scheduled for the November 12, 2013 Committee of the Whole, and
December 3, 2013 Regular Council Meeting.
ATTACHMENTS
Draft Ordinance
Draft Ordinance Detail
2013 -2014 Budget Amendment Summary (narrative)
2013 -2014 Budget Amendment Detail (spreadsheet)
76
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, AMENDING ORDINANCE NO. 2389,
WHICH ADOPTED THE CITY OF TUKWILA'S BIENNIAL
BUDGET FOR THE 2013 -2014 BIENNIUM, TO ADOPT AN
AMENDED MID - BIENNIUM BUDGET; PROVIDING FOR
SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, on November 26, 2012, the City Council of the City of Tukwila adopted
Ordinance No. 2389, which adopted the 2013 -2014 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, on November 12, 2013, following required public notification, the City
Council conducted a public hearing on the proposed mid - biennium budget amendment;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Ordinance Amended. Tukwila Ordinance No. 2389 is hereby
amended with the City Council's adoption of the document entitled "City of Tukwila
2013 -2014 Mid - Biennium Budget Amendment," attached hereto and 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
EXPENDITURES
REVENUES
000 General
$122,930,819
$122,930,819
101 Hotel /Motel Tax
$3,532,082
$3,532,082
103 Residential Street
$2,600,000
$2,600,000
104 Arterial Street
$41,577,820
$41,577,820
105 Contingency
$5,278,632
$5,278,632
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Page 1 of 2
77
FUND
EXPENDITURES
REVENUES
206 LID Gurantee
$680,000
$680,000
301 Land & Park Acquisition
$5,607,000
$5,607,000
303 General Governmental Improvements
$2,623,684
$2,623,684
401 Water
$18,814,000
$18,814,000
402 Sewer
$15,401,000
$15,401,000
Section 3. Copies on File. A complete copy of the final budget for 2013 -2014, 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. Corrections by City Clerk or Code Reviser. Upon approval of the
City Attorney, the City Clerk and the code reviser are authorized to make necessary
corrections to this ordinance, including the correction of clerical errors; references to
other local, state or federal laws, codes, rules, or regulations; or ordinance numbering
and section /subsection numbering.
Section 5. Severability. If any section, subsection, paragraph, sentence, clause
or phrase of this ordinance or its application to any person or situation should be held to
be invalid or unconstitutional for any reason by a court of competent jurisdiction, such
invalidity or unconstitutionality shall not affect the validity or constitutionality of the
remaining portions of this ordinance or its application to any other person or situation.
Section 6. Effective Date. This ordinance or a summary thereof shall be
published in the official newspaper of the City, and shall take effect and be in full force
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 , 2013.
ATTEST /AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk
APPROVED AS TO FORM BY:
Office of the City Attorney
Jim Haggerton, Mayor
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
Attachment: City of Tukwila 2013 -2014 Mid - Biennium Budget Amendment
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Page 2 of 2
City of Tukwila
2013 -2014 Mid - Biennial Budget Amendment
Ordinance Detail
A
B
C
D
E
F
G H A +C +D
B +F +G
Fund #I
Fund Description
2013 -2014 ADOPTED BUDGET
AMENDMENTS
2013 -2014 AMENDED BUDGET
Total
Revenues
Total
Expenditures
Begnning
Fund Balance
Revenue
2013 -2014
Revenues
Total
2013 -2014
Expenses
Expenditures
Ending Fund
Balance
Total
Total
Revenues
Total
Expenditures
000
General
$ 119,730:819
S 119.730,819
$ 2,200 000
$` 1,000,000
33.200,000.
$ 1,000,000
$: 2,200.000
33;200.000
$122,930,819
'`$122,930,819
101
Hotel /Motel
3,712;082
3;712,082
-
(180,000)
(180,000)
(80.000)
(100,000)
(180,000)
3,532,082
3,532,082
103
City Street
2.300;000
2.300.000
300,000
300.000
110:000
190,000
300,000
2,600,000
2,600,000
104
Arterial Street
48.887,820
48,887.820
250,000
(7.560,000)
(7,310,000)
(8,640,000)
1.330,000
(7,310,000)
41,577,820
41,577,820
105
Contingency
5,203,632
5,203,632
75;000'
75,000
-
75.000
75,000',
5,278,632!
5,278,632
107
Fire Equipment Cumulative Reserve
1,030,000
1,030,000
-
-
1,030,000
1,030,000
109
Drug Seizure Fund
472.000
472,000
-
-
75,000
(75,000)
-
472,000
472,000
206
LID 33 bonds 2013
680,000
680,000
680,000
680,000
680,000
680,000
209
Limited Tax G.O. Bonds 2003
3,379,788
3.379,788
-
-
3,379,788
3,379,788
210
Limited Tax G.O. Refunding Bonds, 2003
979,750
979,750
-
-
979,750
979,750
211
Limited Tax G.O. Refunding Bonds, 2008
1.550,000
1.550.000
-
-
1,550,000
1,550,000
212
Limited Tax G.O. Bonds, 2009 - SCORE
865,000
865,000
-
-
865,000
865,000
214
Limited Tax G.O. Bonds, 2010
1.172,114
1,172.114
-
-
1,172,114
1,172,114
216
Limited Tax G.O. Ref Bonds, 2010 - Valley Co
472.000
472;000
-
-
472,000
472,000
217
2011 Refunding Bonds
717.000
717,000
-
-
717,000
717,000
233
2013 LID
1,707,400
1,707,400
-
-
1,707,400
1,707,400
301
Land Acquisition, Recreation &Park Devl.
4,577,000
4,577,000
500,000
530.000
1;030,000
1,080,000
(50,000)
1.030.000
5,607,000
5,607,000
302
Facility Replacement
6,366,204
6,366.204
-
-
6,366,204
6,366,204
303
General Government Improvements
2.173.684
2,173,684
700,000
(250,000)
450,000
(250:000)
700,000
450,000
2,623,684
2,623,684
304
Fire Improvements
400,200
400.200
-
60,000
(60,000)
-
400,200
400,200
401
Water
16,814,000
16,814.000
2,000,000
2,000,000
-
2,000.000
2.000,000
18,814,000
18,814,000
402
Sewer
14,401,000
14,401.000
1,000,000
1;000,000
1,000.000
1;000,000
15,401,000
15,401,000
411
Foster Golf Course
4,033.594
4,033,594
-
-
-
4,033,594
4,033,594
412
Surface Water
13,288.800
13,288,800
-
-
13,288,800
13,288,800
501
Equipment Rental
10,660.360
10.660,360
-
-
10,660,360
10,660,360
502
Insurance Fund
13,818,784
13.818,784
-
-
13,818,784
13,818,784
503
Insurance - LEOFF 1 Fund
1,606,680
1,606.680
-
-
1,606,680
1,606,680
611
Firemen's Pension
1,537,300
1,537.300
-
-
1,537,300
1,537,300
Total All Funds Combined
$ 281.857,011
3 281;857,011
$ 6,950.000
$ (5,705,000)
$ 1,245,000
$(6.645,000)
$ 7,890,000
$1,245,000
$283,102,011
$283,102,011
80
2013 -2014 BUDGET AMENDMENT SUMMARY
(Amounts provided below represent biennial changes)
GENERAL FUND 000
New proposals
Community Development (DCD). An additional $45K in extra labor and professional services has
been budgeted to assist with the comprehensive plan update and to provide plan review services in
response to increased building activity.
Court (CRT). An additional $55K in budget authority has been added to reflect increased workload
and hours needed for the judge of the Tukwila Municipal Court. The 2014 employment agreement
renewal will change the judge's compensation from .75 FTE paid on an hourly basis to .85 FTE paid
as an exempt employee.
Information Technology (IT). Council approval is required for any changes to the salary plan
specified in the adopted budget. The two Information Technology department position upgrades
contemplated through the amendment process are (1) upgrade the help desk technician position
from Technology Assistant to Technology Specialist to allow for broader coverage and assistance to
all departments, but especially Police and Fire; (2) upgrade the Database Administrator position to a
higher pay grade to attract qualified candidates. When the Database Administrator position was
advertised earlier in 2013 at the existing salary level, no candidates applied. A position study,
undertaken as a result of this recruitment effort, supports the position upgrade. The biennial budget
impact of the position upgrades, combined, is $12K.
Fire (FIRE). The Fire Department will be implementing the fire permitting module of the new Trakit
permit system in 2014. Budget of $50K has been added for this endeavor.
Expenditures exceeding budget
Fire (FIRE). The Fire Department experienced a staffing shortage as a result of several disability
leaves, the retirement of four firefighters, and staff participation in special assignments. Overtime
was necessary to maintain standard staffing levels. The staffing issues have improved but six staff
remain on leave for jury duty, FMLA and disability. The Fire department budget cannot absorb the
additional overtime costs and an additional $200K budget has been appropriated. Overtime will be
monitored closely for the remainder of the year and in 2014.
Parks (PRK). Expenditure budget of $85K is added for public utility costs comprised mainly of water
and some power charges; these costs have historically been under budgeted. The situation is noted
and will be rectified with next biennial budget.
Council Decisions /Approvals
Council (CNCL). Additional budget has been added for compensation and benefits ($60K), meeting
facilitation ($30K) and travel ($5K). A salary increase was approved by Council (see legislative
documentation for details) and the Councilmembers' benefit plan will change effective 2014 as a
result of the Affordable Care Act. Meeting facilitation was used for the 2013 Council retreat and is
planned for the 2014 retreat; additional travel budget was added to provide more flexibility to
Councilmembers in carrying out their responsibilities.
City Clerk (CLRK). In support of the new Trakit permit system, the Administrative Support
Coordinator position has been increased from .75 FTE to 1 FTE to expand the digital record services
provided by this position. The additional $37K of salary and benefits will be offset by a $17K
reduction in outside digital recording service costs. The new permit technology fee is structured to
fund a portion of this position as well.
Recreation (REC). Additional revenue of $46K and expenditures of $66K have been budgeted for
the Preschool program which is scheduled to open at the Tukwila Community Center in 2014.
81
Recreation and Court (REC), (CRT). Additional salary and benefits have been budgeted for position
upgrades for the Recreation Analyst, $14K, and Court Administrator, $15K, following Council
direction and in connection with the 2012 compensation study.
Revenue Backed Expenditures
Finance (FIN). Budget of $40K for LID administration will be funded by the .5% additional interest
charge to LID property owners with outstanding assessment balances; revenue is estimated at
$64K.
Court (CRT). Computer equipment of $4.6K was purchased for Court operations with funding from
an AOC grant (Administrative Office of the Courts).
Department 20 (Dpt20). Bonds were issued in 2013 for the Tukwila Metropolitan Park District capital
improvement project; however this transaction was budgeted in 2012. Budget of $1M is established
both for receipt of the bond proceeds and for the subsequent lending of the bond proceeds to the
Tukwila Metropolitan Park District.
Accounting Changes
Council (CNCL). The Department of Retirement Systems charged the City $15K for the cost of
PERS benefits associated with excess wages paid to a former employee.
Human Services (HS). The accounting for the $250K CDBG grant was moved to the Mayor's
department, Human Services Division, from a capital project fund because these expenditures do
not constitute capital transactions. There is no net budgetary effect.
Police (POL). The urban renewal budget of$800K is moved from the Police Department to
Department 20- transfers out. The funds will be used for the Tukwila International Boulevard motel
acquisition activities in conjunction with the Crime Reduction and Urban Renewal Initiative. There is
no net budgetary effect.
Public Works (PM. Budget of $60K will be reallocated within the Public Works department to fund
the purchase of replacement emergency mobile radios. The radio replacement is necessary to
maintain compatibility and functionality with the Puget Sound Emergency Radio Network. There is
no net budgetary effect.
Department 20 (Dpt20). The budgeted 2013 beginning fund balance was increased by $2.2M to
reflect actual 2012 results. Additions to other departmental budgets are offset by a reduction to Dept
20 transfers out to capital project funds.
Carryover
Human Resources (HR). The $30K compensation study for Teamster positions will be undertaken
in 2014 rather than 2013.
Police (POL). Unused budget of $63K and $19K for purchase of a vehicle and canine unit will be
moved from 2013 to 2014.
82
FUNDS OTHER THAN GENERAL FUND
Council Decisions /Approvals
Hotel /Motel Fund 101. Budget of $100K is appropriated for the establishment of a satellite Seattle
Southside visitor center at Westfield's Southcenter mall. Other revenue and expenditure budget
changes net to zero and reflect the diminished participation by the City of Kent in the tourism
consortium.
LID Guarantee Fund 206. Budget establishes the LID Guarantee fund; funds will be transferred in
from the Arterial Street fund in an amount equal to 10% of bond proceeds or approximately $680K.
Capital Project Funds * *. Budget amendments reflect changes made in the 2014 — 2019 Capital
Improvement Program (CIP). Budget is added to the Fire Equipment Fund 304 for costs associated
with land acquired through the Tukwila South development agreement for a new fire station; costs
include $50K LID assessment and $10K for surface water charges.
Accounting Changes
Capital Project Funds. Budgeted 2013 beginning fund balances are adjusted for actual 2012 results
for the Residential Street Fund 103 by $300K, Arterial Street Fund 104 by $250K, Land & Park
Acquisition Fund 301 by $500K, and General Government Improvements Fund 303 by $700K.
Contingency Fund 105 and Drug Seizure Fund 109. Budget for the Police records system set -aside
of $75K is moved to the Contingency fund from the Drug Seizure Fund.
General Governmental Improvements Fund 303. CDBG grant budget of $250K is moved from this
capital project fund to the Human Services division of the Mayor's department because these
expenditures are operating in nature and do not constitute capital transactions.
Water Fund 401 and Sewer Fund 402. Budgeted 2013 beginning fund balances are adjusted for
actual 2012 results for the Water Fund 401 by $2M and Sewer Fund 402 by $1 M.
Carryover
Golf Fund 411 and Equipment Rental & Replacement Fund 501. Unused budget for capital
expenditures of $40K and $157K respectively is moved to 2014.
** Capital project funds comprise Residential Street Fund 103, Arterial Street Fund 104, Land & Park
Acquisition Fund 301, Facilities Fund 302, General Government Improvements Fund 303, and Fire
Equipment Reserve Fund 304.
83
84
2013 -2014 MID - BIENNIUM BUDGET AMENDMENT DETAIL
Type :Dept /;Fund Acct Desc
P
Explanation
BFB 2013
BegFdBal Revenue Expense
Increase I Increase Increase
(Decrease) (Decrease) (Decrease)
Revenue Expense
Increase Increase
(Decrease) (Decrease)
2013 -2014 EFB
Revenue Expense EndFdBal
Increase Increase Increase
(Decrease) (Decrease) (Decrease)
tice
1 Accounting CNCL 000 PERS
PERS on excess wages paid to employee
2 Approved CNCL 000 SALARY & BENEFITS $200 monthly salary increase for four Council
members in 2014; healthcare benefit estimate of
$600 per month for 7 Council members - change
results from Affordable Care Act.
—
3 Approved CNCL 000 PROFESSIONAL Berk meeting facilitation for Council retreat /
SERVICES workshops.
4 Approved CNCL 000 TRAVEL
increase to 2007 -2010 level
60,000 (60000)
1.5,000
5 Accounting HS — 000 MINOR HOME REPAIR- Record CDBG grant in General Fund instead of capital
CDBG
project fund
6 Accounting HS 000 MINOR HOME REPAIR Record CDBG grant in General Fund instead of capital
project fund
7 Approved CLRK 000 SALARY & BENEFITS Reinstate .25 FTE for the Admin Support Coordinator
(Digital Records Center) beginning 1/1/2014.
125,000
125,000
250.000
250,000
37,271 (37,271)';
8 Approved Clrk 000 MISCELLANEOUS— — Reduction in costs for external digital record services;
supplanted by in -house add'I .25 FTE for the Admin
Supp Coord
9 Carryover HR 000 PROFESSIONAL Compensation study will be undertaken in 2014
SERVICES instead of 2013
10 Revenue FIN 000 LID ADMIN FEE .5% of bond issue
Backed
11 Revenue FIN 000 EXTRA LABOR
Backed
Extra labor for LID administration
12 Approved REC 000 SALARY & BENEFITS Preschool program to start 2014;
13 Approved REC 000 SUPPLIES
Preschool program to start 2014;
14 Approved REC 000 PROGRAM REVENUE Preschool program to start 2014
15 Approved REC 000 SALARY & BENEFITS Rec Analyst position upgrade
250,000
7,27
0,000
33,500
40,000 (40,000)
56,200 , (56,200)
0,200
46,460
46,460
9,300;,
16 New DCD 000 EXTRA LABOR Comprehensive plan update and increased plan
review activity.
17 New DCD 000 PROFESSIONAL Comprehensive plan update and increased plan
SERVICES review activity.
18 Approved CRT 000 SALARY & BENEFITS Court Administrator position upgrade approved
through non -rep compensation analysis completed in
December 2012
19 Revenue CRT 000 SMALL EQUIPMENT AOC purchase authorization and reimbursement of
Backed computer equipment
0,00
14,100
25,000
20,000
(10,200)
46,460
(14,100)',
20 Revenue CRT 000 AOC INFORMATION AOC purchase authorization and reimbursement of
Backed TECHNOLOGY EQUIP computer equipment
GRANT
000 SALARY &- BENEFITS — Judge's FTE revised to .85 from .75
CO
01
21 New
CRT
4,300
0,800
4,660
15,100 (15,100)',
4,660 ` (4 660)i
4.660
25,000
0,000
4,660
000 (55 000, f 5
•
2013 -2014 MID- BIENNIUM BUDGET AMENDMENT DETAIL
Type Dept /;Fund( Acct Desc
PRJ ; ;
22 Accounting POL 000 MISCELLANEOUS -
ADMIN
23 Carryover POL 000 CAPITAL
24 Carryover POL 000 CAPITAL — —
25 Over Fire 000 SUPPRESSION
budget OVERTIME
J —
26 New Fire 000 PROFESSIONAL
_ ----- — — S.ERYIC S
27 New IT 000 SALARY & BENEFITS
28 New IT 000 SALARY & BENEFITS
— V
_
29 Accounting PW 000 EQUIPMENT
Explanation
Record Urban Renewal budget as transfer out to
Facilities or debt service rather than Police budget
BFB 2013
BegFdBal Revenue Expense
Increase I Increase Increase
Decrease); (Decrease) (Decrease
2014 2013 -2014 EFB
Revenue
Increase
(Decrease)
Expense
Increase
(Decrease
Revenue Expense EndfdBal
Increase Increase 1 Increase
(Decrease) (Decrease); (Decrease
Move funding for vehicle purchase to 2014
Move funding for canine purchase to 2014
Long term vacancies and illnesses created need for
overtime to fully staff
Trakit Phase II, digitize records
(400 000)
63,000
(800,000
IT Help Desk position upgrade
IT database administrator position upgrade
Replacement of mobile, emergency radios required
for compatibility with Puget Sound Emergency Radio
Network (PSERN) mobile system.
30 Accounting PW 000 UNALLOCATED BUDGET Dept not in danger of going overbudget; budget
ADJUSTMENT reallocation for radio replacement funding
31 Over Prk 000 PUBLIC UTILITY public utility costs have been underbudgted in the
budget SERVICES past; actual expenditures through Sept 30 exceed
budget by %9
— —
32 Accounting Dpt 20 000 TRANSFER OUT Record Urban Renewal budget as transfer out
(Facilities or debt service) rather than Police budget
33 Accounting
00 UTILI
200,000 200,000 200,000)
0, 00fi 50,000
1,100 S 400 6,500 ; (6,500)
5,700 - 5,700 (5,700)?
0000,'
0,000)
60,000 (60,000)
(60,000)1 60,000
000
45;000
400,000
400,000
TAX REVENUE Revenue budget increases are offset with a decrease
in utility tax revenue
34 Accounting Dpt 20 000 UNALLOCATED BUDGET
ADJUSTMENT
—
35 Revenue Dpt 20 000 GO BOND PROCEEDS
Backed
36 Revenue Dpt 20 000 INTERGVTL -GO BOND
Backed
MPD POOL
37 Accounting Dpt 20 000 BEGINNING FUND
BALANCE
38 TOTAL GENERAL FUND 000
39 Approved
(202,760)
(365,920)
800,000 ( (800,000)'
)
(365,920)
Dept 20 can absorb additional costs; changes in
capital project costs and revenues reduce need for GF
transfers; $550K savings in HHD mitigation
MPD bond proceeds for capital improvements to
pool.
Advancement of bond proceeds to MPD for capital
improvements
Adjust BFB based on actual results
OFFICE SUPPLIES _ Equipment & Supplies Satellite VIC Setup
40 Approved — 101 EXTR—A-LA—BOR-ii — Staffing VIC with temparary part time and temp
agency staff same hrs. Mall is open
41 Approved 101 COMMUNICATIONS Internet /Phones /Arrival & Departure Subscription
— _
42 Approved 101 MEDIA BUY Vinyl Wall Beauty Shots /Posters _ _ T __
^
_._ _ _ — _ SPONSORSHIPS_ _
_43 Approved — _ __ _101 MISC. _ — _ — 4 _ — Contingency _ — w
42.860
922,460)
1,000,000
000,000
000,000
00,000
000,0001 (1,000,000;
2
200,
2!
00
00(
0
2.200.000_
,000,000 1,000,000 ; 2,200,000
9.063
7,000
72,000 ; (72,000
800
1,600
00 (2,300)
(1600);
2 of 5
2013 -2014 MID - BIENNIUM BUDGET AMENDMENT DETAIL
Type ' Dept /;Fund; Acct Desc
PRJ I I
44 Approved
Explanation
2013
Revenue Expense
Increase Increase
Decrease) (Decrease
Revenue
Increase
Decrease)
Expense
Increase
Decrease)
2013 -2014
Revenue Expense
Increase Increase
Decrease) (Decrease)
45 Approved 101 KENTREVENUE
46 Approved 101 MEDIA BUY
SPONSORSHIPS_ _
47 Approved 101 MARKETING
_ _ MAGAZINES & _
48 Approved 101 MARKETING SPECIAL
__.__ _ PROJECTS
49 Approved 101 MARKETING GENERAL
50 Approved 101 SEATAC SPECIAL
__—__ Y — _ PROJECT _ _
51 Approved 101 SEATAC COMMUNITY
SERVICES
52 Approved 101 PROFESSIONAL
SERVICES
53 TOTAL MOTEL /HOTEL TAX FUND 101
54 Approved - CV 103 PROJECT COSTS
CIP
55 Approved - CV 103 STATE GRANT-CASCADE
CIP VIEW
_
56 Approved - Sm r 103 PROJECT COSTS
CIP Road
57 Accounting 103 BEGINNING FUND
BALANCE
58 TOTAL RESIDENTIAL STREET FUND 103
59 Accounting
104 BEGINNING FUND
BALANCE
_ _
60 Approved IU 104 BOND PROCEEDS
_ CIP _ _
61 Approved - IU
_ CIP _ _
62 Approved - IU T —
_ CIP _ _ _ _
63 Approved - 144th 104 CONCURRENCY FEES
104 PWTF INTERURBAN
AVE S
104 FEDERAL GRANT T
_ CIP _ _ _
64 Approved - Ped
_ CIP _ _ _
65 Approved - Ped
—
_ CIP _ _
66 Approved - TC
104 FEDERAL GRANT
164 CONSTRUCTION MGTM
104 KING COUNTY GRANT
CIP
67 Approved - TC 104 REGIONAL MOBILITY
CIP GRANT
68 Approved - TC 104 CONSTRUCTION MGTM
CIP
Share of Citywide Allowable Costs 6.2% of VIC
Expenses _ _ _
ILA Terminated
(60,000)"
(120,000);
ower membership in Seattle Sports Commission
Vacation Planner Printing without Redesign
Ad Campaigns, PR Projects — _ — _ — _ _ _
Online & Print Ads
Conversion Study moved from 2013 into 2014
Conversion Study moved from 2013 into 2014
(9,000
27,000
24,000
9,000',
27 000)',
H
EFB
EndFdBal
Increase
(Decrease)
{5;837)':
(180,000);
8,000 18;000
54 000) 54,000
6,000) 56,000
2,000); 52,000
15,000
Conversion Study and other small projects delayed
moved from 2013 into 2014
(25,000
25,004
(75,000): (72,100), (105,000) (7,900) {180,000) (80,000), (100,000)
Cascade View - Transfer budget to 2014 from 2013
90,000
Cascade View - Transfer budget to 2014 from 2014
295,000
Small roadways - New project, barrier on 42nd Ave
Allentown _ — _ __ _
Adjust BFB based on actual results
ffftqlv
Adjust BFB based on actual results
Interurban- GO bond proceeds — _
Interurban - PWTFL
Interurban reduced grant funding
5144th Phase II
110,000 (110,000)
00,000'
I 300,000
300,000 = (295,000)_ (590,00
295,000 700,00
110,000
190,000 ':
3.400.000
Pedestrian Bridge - Carryover to 2013
(243,000),
(2,100,000)
(905,000)
458,000
243,000
250,000
3,400,000
2,500,000)';
(905,000),
458,000'
Pedestrian Bridge - Carryover to 2014
Transit Center, New KC FTA Grant
Transit Center - Carryover to 2011
Transit Center - Carryover to 2014
300,000
00,000
1.187.000
87,000
550,00
5
2013 -2014 MID - BIENNIUM BUDGET AMENDMENT DETAIL
Type ° Dept J Fund< Acct Desc
PR1 , E
Explanation
A
BFB 2013
BegFdBal Revenue Expense
Increase Increase Increase
Decrease) ; (Decrease) (Decrease)
2014 2013 -2014 EFB
Revenue Expense ? Revenue Expense • EndFdBal
Increase Increase Increase Increase ( Increase
(Decrease) (Decrease) (Decrease) (Decrease) (Decrease
69 Approved - TC 104 CONSTRUCTION Transit Center Carryover to 2014
CIP
-7-0 ved _
70 - EMW 104 CONSTRUCTION MGTM East Marginal Way Overlay - Carryover to 2014
CIP
71 Approved - EMW 104 CONSTRUCTION East Marginal Way Overlay - Carryover to 2014
_ CIP — _ _ _ _ —
72 Approved - APW 104 TIB GRANT
Andover Park West - Carryover to 2012
CIP
73 Approved - APW 104 CONSTRUCTION MGTM Andover Park West - Carryover to 2014
CIP
74 Approved - APW 104 CONSTRUCTION _ — Andover Park West - Carryover to 2014
CIP
75 Approved - BAR 104 BOND PROCEEDS Boeing Access Road Bridge - GO bond
CIP
76 Approved - BAR 104 BAR BRIDGE PWTF Boeing Access Road bridge - PWTFL
4,664,0013
{150,000
1,200,000
4,664,000'
150,000
,200, 0
0
6300
9O0i
_ CIP
77 Approved - BAR 104 CONSTRUCTION MGTM Boeing Access Road Bridge - Carryover to 2014
2,220,000
2,500,000
2,500,000)
__CIF — — - -- —
78 Approved - BAR 104 CONSTRUCTION v — Boeing Access Road Bridge - Carryover to 2014
045,000) 1,04
CIP
79 Approved - BAR 104 CONSTRUCTION Boeing Access Road Bridge - Construction Carryover
00,000;
100;0
CIP — _ to 2015 80 Approved - BAR 104 FEDERAL GRANT Boeing Access Road Bridge - Federal Grant carryover
_ CIP _ _ _ _ _ _ _ to 2015 _ _ _ _ _
81 Approved - BSNF 104 DESIGN — — — BNSF Regional Center Access
CIP
82 TOTAL ARTERIAL STREET FUND 104
3 Accounting
105 TRANSFER IN
84 Accounting 109 TRANSFER OUT
Fund Police records software rese
rom Police
budget rather than _ Dept 20 _ _ _ _ _
Fund Police records software reserve from Police
— budget rather than Dept 21
85 _Approved__ _ _206 TRANSFER IN _ LID Guarantee fund
86 TOTAL CONTINGENCY FUND 105, DRUG SEIZURE FUND 109 AND LID GUARANTEE FUND 206
87 Accounting
1 BEGINNING FUND
Adjus
BFB based on actual results
BALANCE
—
88 Approved - Ft 301 DESIGN — — — Ft Dent Paving - Addition
CIP Dent
89 Approved - Ft 301 CONSTRUCTION MGTM Ft Dent Paving - Addition
CIP — _ Dent
90 Approved - Ft 301 CONSTRUCTION — ^ Ft Dent Paving - Addition
_ CIP Dent
91 Approved - DHP 301 DESIGN Duwamish Hill Preserve - Addition
__CIP-_-___ ___ _ _ _ _ _ _ _ _ _ _ _-_ _
92 Approved - DHP 301 CONSTRUCTION MGTM Duwamish Hill Preserve - Addition
CIP
,120,000),;
,020,0
- (9,020,000). 9,020
(8,080 000) (9,200,000)
80,
250,000, ? (7,548,000
9,768,001
2,000):
380,000);
00 (7,560,000) (8,640,000)1 1,330,000'
75,000
75,000'
680,000
755,000 ; 75,000
680,000
75,000 ; (75,000) ° 680,000
755,000 75,000 ; 680,000'
500,000
20,000 - 20,000 , (20,000)',
30,000 30,0001 (30,000)
00,000 - 200,000 ; (200,000)
70 000 - 370,000 (370,000)
5,000 15,000
(15,000
4 of 5
2013 -2014 MID - BIENNIUM BUDGET AMENDMENT DETAIL
Type Dept / ,Fund; Acct Desc Explanation
' PRJ €
93 Approved - DHP 301 CONSTRUCTION Duwamish Hill Preserve - Addition
CIP _ _ _ _
94 Approved - DHP 301 GRANT
Duwamish Hill Preserve - Addition
CIP _ _
95 Approved - DHP 301 GRANT Duwamish Hill Preserve - Addition
CIP
96 TOTAL LAND & PARK ACQUISITION FUND 301
BFB
20
BegFdBal Revenue
Increase I Increase
Decrease) ; (Decrease)
3
Expense
Increase
(Decrease)
2014 2013 -2014 EFB
Revenue
Increase
(Decrease)
30,000
500,000
Expense
Increase
(Decrease
4
Revenue Expense EndFdBal
Increase Increase I Increase
(Decrease) (Decrease) ; (Decrease
30,000
500,000
445,000, I (445,000)
0,000
500'.000
500,000 )
530,000 ' ,1,080,000
530,000 = ,1,080,000' 1 (50,000)
97 Accounting
98 Accounting
99 Accounting
303 MINOR HOME REPAIR- Record CDBG grant in General Fund instead of capita
CDBG _ _ project fund _
303 MINOR HOME _ REPAIR _ Record CDBG grant in General Fund instead of capital
project fund
303 BEGINNING FUND Adjust BFB based on actual results
BALANCE
(250,000), 250,000
(250,000);
700',000
(125,000r
(250,000) ';
100 TOTAL GENERAL GOVERNMENT IMPROVEMENTS FUND 303
700,000
700,000 (125,000):S
000)
(125,000)' 1125,000;
(250,000) (250,000), 700;000:
101 Approved
102 Accounting
103 Accounting
104 Carryover
304 VARIOUS
0
New Fire Station costs - LID assessment for 2013,
surface water charges for both years
401 BEGINNING FUND Adjust BFB based on actual results
BALANCE _ __ _ __
402 BEGINNING FUND Adjust BFB based on actual results
_ BALANCE _
411 CAPITAL
55,000;
5,000
60,000 (60,000)
7
2,000,00
Move $401( capital expenditure to 2014
105 TOTAL. WATER FUND 401, SEWER FUND 402 AND GOLF COURSE FUND 411
(40,000)
3,1700,000
40,000
Pffl, 5:4
Carryover 501 CAPITAL Move funding for Command car
107 Carryover 501 CAPITAL Addtl funding for pumpers in 2014
108 TOTAL EQUIPMENT RENTAL & REPLACEMENT FUND 501
57,000
6000
71,000
157,000
5 of 5