Loading...
HomeMy WebLinkAboutCOW 2013-11-12 Item 4C - Ordinance - 2013-2014 Biennial Budget AmendmentCOUNCIL A G fiNDA SYNOPSIS Initials Meeting Date Prepared by PMC Major's re iew 1eC.. Council review kgiL 11/12/13 12/02/13 PMC ❑ .Motion Mtg Date, . E Resolution Mtg Date ® Ordinance Mtg Date 12/02/13 (1 Bid Award Mtg Date ® Public Hearing Mtg Date 11/12/13 [[ Other Mtg Date CATEGORY 61 Discussion Mtg Date SPONSOR ❑ Council ❑ Mayor n HR ❑ DCD [Z Finance ❑ Fire f . IT (1 Pe9R U Palace [1 PIP SPONSOR'S The City Council is being asked to approve an ordinance amending the 2013 -2014 biennial SUMMARY budget for unanticipated costs or projected departmental deficits for fiscal year 2013. This item is scheduled for Council consideration at the 11/12/13 C.O.W. and 12/02/13 Regular Council meeting. ON ITEM No. 3B & 4C STAFF SPONSOR: PEGGY MCCARTHY ORIGINAL AGENDA DATE: 11/12/13 AGENDA ITEM Trn,E, An Ordinance amending the 2013 -2014 biennial budget. 11/12/13 ❑ .Motion Mtg Date, . E Resolution Mtg Date ® Ordinance Mtg Date 12/02/13 (1 Bid Award Mtg Date ® Public Hearing Mtg Date 11/12/13 [[ Other Mtg Date CATEGORY 61 Discussion Mtg Date SPONSOR ❑ Council ❑ Mayor n HR ❑ DCD [Z Finance ❑ Fire f . IT (1 Pe9R U Palace [1 PIP SPONSOR'S The City Council is being asked to approve an ordinance amending the 2013 -2014 biennial SUMMARY budget for unanticipated costs or projected departmental deficits for fiscal year 2013. This item is scheduled for Council consideration at the 11/12/13 C.O.W. and 12/02/13 Regular Council meeting. REVIEWED BY ❑ COW Mtg. 1 CA &P Corte ® F &S Cmte ❑ Transportation Cmte ❑ Utilities Crate (1 Arts Cornm. ❑ Parks Comm.. C Planning Comm. DATE: 11/05/13 COMMITTEE CHAIR: ROBERTSON RECOMMENDATIONS: SPONSOR /ADMIN. COMMITTEE Finance Department Unanimous Approval; Forward to Committee of the Whole COST IMPACT / FUND SOURCE EXPENDITURE REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED $ $ Fund Source: MISCELLANEOUS Comments: FUNDING SOURCES, SEE DETAIL RECORD OF COUNCIL ACTION MTG. DATE 11/12/13 MTG. DATE ATTACHMENTS 11/12 /13 Informational Memorandum dated 10/30/13 Draft Ordinance City of Tukwila, 2013 -2014 Budget Amendment Summary (narrative) City of Tukwila, 2013 -2014 Budget Amendment Detail (spreadsheet) Minutes from the Finance & Safety Committee Meeting of 11/05/13 12/02/13 50 TO: 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 departments. • Approve additional budget appropriations to ensure departmental and fund expenditures remain within budget authority on an annual and biennial basis. Within the biennial budget structure, Council approval is not required for line item budget carryovers. However for the purpose of clarity and transparency, the 2013 carryovers have been included with the proposed 2013 -2014 budget amendments. DISCUSSION The proposed amendments have been categorized by type as follows: 1. New - New proposals 4. Revenue Backed - Revenue backed expenditures 2. Over budget -- Expenditures 5. Accounting - Accounting changes, exceeding budget budget reallocation, fund balance adjustment, non - discretionary costs 3, Approved - Council decisions / 6. Carryover - Budget carried over to approvals, including UP 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. 51 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 capita! 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 ($115M fund balance budget has been added to these funds). Budget added to General Fund revenue accounts (with the exception of the $1M 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 /Mote! 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) 52 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 W: Ward Pracessinglordinances\Budget amendment- 2013 -2014 mid - biennium 10 -28 -13 J F /PEN: bjs (continued...) Page 1 of 2 53 54 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 W: Word ProcessinglOrdinances1Budget amendment -2013 -2014 mid - biennium 10 -28 -13 JF /PM:bjs 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 II 2013 -2014 ADOPTED BUDGET AMENDMENTS 2013 -2014 AMENDED BUDGET Fund Description Total Revenues Total Expenditures - -- - - -- Revenue -- Begnning 2013 -2014 Fund Balance Revenues Total Expenditures -------------- 2013 -2014 Ending Fund Expenses Balance -- ---- Total Total Revenues Total Expenditures 000 General 5 119,730;819 $11:9,730 ;819 ,$.2;2017,000....$, 1',000;000 -5 3200,000.- .$ 1,000,000 - $ 2,200,000 $3200000 . $122;930,819. ' 5122,94819- •101 Hotel /Motel • 3,712,082 3,712,082. - ..(188,000) • . (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 - :2,6.00 ;000. 104 Arterial Street 48,887,820 48,887,820- 250,000 (7,560;000) (7;310,000) •'• (8,640,000) 1,330,00€1 (7,310;000) • 41 ;577;820 41,577 ;820 105 Contingency 5,203,532 5,203,632: 75,000 - 75,000: -• 75.000 75;000 - 5;2"78,632 • 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 :680000 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. i : 1,080,000 (50,000). : 1;030.000: 5;607 ;000. 5 ;60;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 1 6,814,000: ::: 2,0017,000. 2;000,000.: - 2,000,.000- ::2:000;000:: 18,814 ;000 18,81'4;000 402 Sewer 14,401.000 14,401;000: 1:,000 ;000 - .. 1,000,0.00. 4,000,000: 1,000;000 15,401,000-- 1.5;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 5 281,857,011 $ 6,950.000 5 (5 ,705,000) 3 1,245,000 3(6,645.000) $ 7,890,000 51,245,000 $283,102,011 5283,102,011 56 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. 57 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 (PW). 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. 58 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. Capita! Project Funds * *. Budget amendments reflect changes made in the 2014 — 2019 Capital Improvement Program (CIF). Budget is added to the Fire Equipment Fund 304 for costs associated with and 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. 59 60 2013 -2014 MID - BIENNIUM BUDGET AMENDMENT DETAIL 1 Accounting 2 Approved ;Dept /!Punt;; Pi21 Acet Desc Explanation BFB 2013 BegFdBal Revenue Expense Increase 1 increase Increase (Decrease) (Decrease) (Decrease) Revenue Expense Increase Increase (Decrease) (Decrease) 2013 -2014 EFB Revenue Expense EndFdBal Increase Increase Increase (Decrease) (Decrease) (Decrease) CNCL 000 PERS PERS on excess wages paid to employee 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 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 capita project fund 7 - Approved CLRK 000 SALARY & BENEFITS Reinstate .25 FTE for the Admin Support Coordinator (Digital Records Center) beginning 1/1/2014. - 25U00 125.000 �. 250,000 =_. 8 Approved Clrk 000 MISCELLANEOUS Reduction in costs for external digital record services; supplanted by in -house add'l .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 ADM1N FEE .5% of bond issue — — — — — — — — Backed — 11 Revenue FIN 000 EXTRA LABOR Extra labor for LID administration Backed 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 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 33,500 31,300 64,800 20,000 10,200 46,460 <` 46,460 4:800: SERVICES review_ activity. _ _ _ _ _ _ _ _ 18 Approved CRT 000 SALARY & BENEFITS Court Administrator position upgrade approved through non -rep compensation analysis completed in 25;000 20;00 December 2012 19 Revenue CRT 000 SMALL EQUIPMENT — AOC purchase authorization and reimbursement of Backed computer equipment 4,309': — — 20 Revenue CRT — 000 AOC INFORMATION AOC purchase authorization and reimbursement of 01 Backed TECHNOLOGY EQUIP computer equipment GRANT 21 New CRT 000 SALARY & BENEFITS Judge's FTC revised to .85 from .75 • 4,560 - - -- 25 00Q 4,660 30,000 55,000_:' 00�f5 0) 2013 -2014 MID - BIENNIUM BUDGET AMENDMENT DETAIL Type !Dept /!Funct, Acct Desc PRJ ` I 22 Accounting POL 000 MISCELLANEOUS - ADMIN 23 Carryover POL 000 CAPITAL — _ — 24 - Carryover POL 000 CAPITAL 25 Over Fire 000 SUPPRESSION budget OVERTIME 26 - -_ Fire -000 PROFESSIONAL - —_ — —. ,Y._ _ S.ERYLC85 - -- - — _ — 27 New IT 000 SALARY & BENEFITS 28 New IT 000 SALARY & BENEFITS 29 - Accounting PW 000 EQUIPMENT — _ µ — 30 Accounting PW 000 UNALLOCATED BUDGET ADJUSTMENT — 31 Over Prk 000 PUBLIC UTILITY budget SERVICES 32 Accounting Dpt 20 000 TRANSFER OUT Explanation Record Urban Renewal budget as transfer out to Facilities or debt service rather than Police budget 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 A BFB I B C E F H 2013 BegFdBal Revenue Expense increase Increase Increase (Decrease) (Decrease) (Decrease) 2014 2013 -2014 EFB Revenue Expense a Revenue Expense EndFdBal increase Increase Increase Increase Increase (Decrease) (Decrease) (Decrease) (Decrease) (Decrease) — mm 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. .50 `000 Dept not in danger of going overbudget; budget reallocation for radio replacement funding public utility costs have been underbudgted in the past; actual expenditures through Sept 30 exceed budget by %9 Record Urban Renewal budget as transfer out (Facilities or debt service) rather than Police budget 85,000; 33 Accounting 000 UTILITY 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 00 BOND PROCEEDS Backed 36 Revenue Dpt 20 000 INTERGVTL -GO BOND— Backed MPD POOL 37 Accounting Dpt 20 000 BEGINNING FUND BALANCE 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 38 TOTAL GENERAL FUND 000 39 Approved — — 101 OFFICE SUPPLIES Equipment & Supplies Satellite VIC Setup — 40 Approved 101 EXTRA LABOR Staffing VIC with temparary part time and temp 41 - Approved 101 COMMUNICATIONS — — — — 42 Approved 101 MEDIA BUY SPONSORSHIPS 43 Approved 101 MISC. agency staff same hrs. Mall is open _ Internet /Phones /Arrival & Departure Subscription — Vinyl Wail Beauty Shots /Posters — .Contingency ---- -- —__.. ,000,000 1,000,00 -1 000 000: I :2,20(00::1 4209.';.N.0:1 1,000,000 ' 1.,030,00! 9 063 • 1,000,000 0 ;000;000.1-4g; 0 000 13,0_6; 2;3Q' 1600: —2 of 5 2013 - 2014 MID - BIENNIUM BUDGET AMENDMENT DETAIL Type Dept /,Fund, Acct Desc P1Z3 i E 44 Approved 45 Approved 101 KENT REVENUE — — 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 — — 51 Approved 101 SEATAC COMMUNITY _ _ — _ — — _ SERVICES 52 Approved 101 PROFESSIONAL SERVICES 53 TOTAL MOTEL /HOTEL TAX FUND 101 Explanation H Share of Citywide Allowable Costs 6.2% of VIC Expenses _ _ _— _— _— _ ._._- � _ ILA Terminated _ —_ — Lower membership in Seattle Sports Commission Vac- ation Planner Printing without Redesign — — — Ad Campaigns, PR Projects — — — Online & Print Ads Conversion Study moved from 2013 into 2014 BegFdBal Revenue increase Increase (Decrease), (Decrease) 2013 -2014 Revenue Exp Increase Inca (Decrease) (Dec 0 000) 32 000) 00, Con- version Study moved from 2013 into 2014 Conversion Study and other small projects delayed moved from 2013 into 2014 (15,000)3 15.000 i 25;000) , (75,000)' {7 2,100j; (105,000) 25 D00 (7 906.1` (180,000) . - -(Sp 000)'A ., (SRO OoO.) 54 Approved - CV 103 PROJECT COSTS Cascade View - Transfer budget to 2014 from 2013 C1P 55 Approved - CV 103 STATE GRANT - CASCADE Cascade View - Transfer budget to 2014 from 2014 c1p VIEW 56 Approved - Sm 103 PROJECT COSTS Small roadways - New project, barrier on 42nd Ave in __C9P _ __ Road _ _ _ _ _ _ Allentown _ __— __ _.._ __..._ 57 Accounting — — 103 BEGINNING FUND Adjust BFB based on actual results BALANCE j590,000) 58 TOTAL RESIDENTIAL STREET FUND 103 0;000)', 0,0011 1 300,QD0 i (295,000) (5,90;0€ O) 295,000 -700 000;x 1.1 ©,000 190 (.0Q0' Ere T 59 Accounting 104 BEGINNING FUND BALANCE 60 Approved IU 104 BOND PROCEEDS _ CEP _ _ 61 Approved - 1U PWTF INTERURBAN ClP _ AVE S _ _ _ 62 Approved - IU 104 FEDERAL GRANT CIP _ 63 Approved - 144th 104 CONCURRENCY FEES CIP _ _ _._ - 64 Approved - Ped 104 FEDERAL GRANT Adjust BFB based on actual results - nterurban- GO bond proceeds Interurban - PWTFL - Interurban reduced grant funding - S144th Phase II — — 00,030` (400,000)1 - Pedestrian Bridge - Carryover to 2013 CIP __ —_ - -- 65 Approved - Ped 104 CONSTRUCTION MGTM Pedestrian Bridge - Carryover to 2014 ___CIP -- — --- - - - - -- 66 Approved - TC 104 KING COUNTY GRANT — Transit Center, New KC FTA Grant 67 Approved - TC 104 REGIONAL MOBILITY Transit Center - Carryover to 2011 CIP GRANT 68 Approved - TC 104 CONSTRUCTION MGTM Transit Center - Carryover to 2014 CIP (905,000):_;. 458,000 (243,000) 243,000 000? 4,385,000(I (550,000) 1,187,000 i 4,185,000 ,187,000 7,000 550,000 5 0) 2013 -2014 MID- BIENNIUM BUDGET AMENDMENT DETAIL Type `Dept /;Fund Acct Desc PR! I Explanation 69 Approved - TC 104 CONSTRUCTION Transit Center Carryover to 2014 CIP 70 Approved - 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 76 Approved - BAR 104 BAR BRIDGE PWTF Boeing Access Road bridge - PWTFL CIP 77 Approved - BAR 104 CONSTRUCTION MGTM Boeing Access Road Bridge - Carryover to 2014 CIP 78 Approved - BAR 104 CONSTRUCTION Boeing Access Road Bridge - Carryover to 2014 A B C D E BFB ( 2013 2014 BegFdBal Revenue Expense Revenue Expense Increase Increase increase Increase increase (Decrease); (Decrease) (Decrease) {Decrease} (Decrease) X4;664 g00 F G H 2013-2014 ( EFB Revenue Expense EndFdBal Increase Increase ! increase (Decrease) {Decrease }; (Decrease 1 2 iii t3ti0) 163',000) (260,000 2,500,000 (2,220,000 ;045;OQ0); CIP 79 Approved - BAR 104 CONSTRUCTION Boeing Access Road Bridge - Construction Carryover __CIP — _ _ — _ _ _ _ to2015 — ___ _ _ _ _ —_---- 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 ;0570): (1,120,000) 8,080,000) SO OQQ! (7,548,000); .(9',.i68QPi) (9,200,000); ' $0;.6o0 380,000; ' coo (7,560,000}!,:(8,640,00.0): 1,330,0(# 83 Accounting 105 TRANSFER IN Fund Police records software reserve from Police budget rather than dept 20 84 Accounting 109 TRANSFER OUT Fund Police records software reserve from Police budget rather than Dept 21 85 Approved — 205 TRANSFER IN� — LID Guarantee fund 86 TOTAL CONTINGENCY FUND 105, DRUG SEIZURE FUND 109 AND LID GUARANTEE FUND 206 Accounting 301 BEGINNING FUND BALANCE 88 Approved - Ft 301 DESIGN — _ CIP Dent 89 Approved - Ft 301 CONSTRUCTION MGTM CIR — _ Dent _ _ _ _ _ _ 90 Approved - Ft 301 CONSTRUCTION ___CIP ___ Dent - _ __.-_ ___ _ 91 Approved - DHP 301 DESIGN 92 Approved - DHP 301 CONSTRUCTION MGTM CIP Adjust BFB based on actual results 75,000 75,000 • 7.5. ;0O0'•. 680.000 I' 755,000 75,000 V744.144' Fky. 755,000: 75,0004 Ft Dent Paving - Addition — — — — — — Ft Dent Paving - Addition Ft Dent Paving - Addition 20,000 — _ Duwamish Hill Preserve - Addition _ -_ — — Duwamish Hill Preserve - Addition 370,000:: 15,000 J^ 15;00£} 4 of 5 2013 -2014 M1D- BIENNIUM BUDGET AMENDMENT DETAIL Type :Dept /Fund: PRI I 93 Approved - DHP 301 CONSTRUCTION Acct Desc ! Explanation 94 Approved- DHP 301 GRANT Duwamish Hill Preserve - Addition Duwamish Hill Preserve - Addition 21014 BegFd8al , Revenue Expense Revenue Expense Increase I Increase Increase increase Increase (Decrease) ' (Decrease) (Decrease) (Decrease) (Decrease) 201 2014 EFB Revenue Expense EndFdBal increase Increase increase (Decrease) (Decrease) (Decrease CiP 95 Approved - DHP 301 GRANT Duwamish Hill Preserve - Addition CIP 96 TOTAL LAND & PARK ACQUISITION FUND 301 97 Accounting 303 MINOR HOME REPAIR- Record CDBG grant in General Fund instead of capi CDBG project fund _ _ _ _ _ 98 Accounting 303 MINOR HOMF REPAIR Record CDBG grant in General Fund instead of capital _ _ _ _ project fund_ _ _ _ 99 Accounting 303 BEGINNING FUND _ Adjust BFB based on actual results _ _ BALANCE 30,000 500,000 ; 30,00© cr 500,000 530,0001 ;1y080,000 :' 530,000 :1;080,0001 (5U,(7Ci9) a ?5;100) 100 TOTAL GENERAL GOVERNMENT IMPROVEMENTS FUND 303 101 Approved var- 304 VARIOUS New Fire Station costs- LID assessment for 2013, surface water charges for both years (125,000);; 700 P (125,00 (250,000);' (125,000)!.:V4-,:::,:142$;:09 0 }d (125,1000), (25 ood) f Ixso,000l zso oao),'. 0 102 Accounting 407. BEGINNING FUND Adjust BFB based on actual results BALANCE 103 Accounting 402 BEGINNING FUND Adjust BFB based on actual results — — — – BALANCE 104 Carryover 411 CAPITAL Move $40K capital expenditure to 2014 55;000 5,0,00 60;900: D 000) r :s 2€1000- 105 TOTAL WATER FUND 401, SEWER FUND 402 AND GOLF COURSE FUND 411 InTf 106_ Carryover _ 107 Carryover 108 TOTAL EQUIPMENT RENTAL & REPLACEMENT FUND 501 501 CAPITAL Move funding for Command car to 2014 501 CAPITAL Addtl funding for pumpers in 2014 (40 01)0). (49. A17a) :. 40,000 40,00'. a 3,OflOf(340: .244 437iTf:XZgzz-tfdfEEEOFffffr-RkF4.1Fli'nta-tiz5-Xp'eSAI .(85,020): (71,000) {157,000 S6,000 71;000 157,000 0) 01 5 of 5 66 Finance & Safety Committee Minutes November 5, 2013 — Page 2 Enforcement staff time associated with explaining the fee as well as with identifying criteria under the current system. While exempting properties with 1 -4 units from the RGRL fee will reduce annual revenue by approximately $11,495, the savings in staff time makes this a cost - effective proposal. Additionally, Code Enforcement staff will have more time to focus on health, safety and maintenance components of rental housing. MAJORITY APPROVAL. FORWARD TO NOVEMBER 18 REGULAR MEETING FOR DISCUSSION UNDER NEW BUSINESS. E. Ordinances: 2014 Property Tax Levy Staff is seeking Council approval of two ordinances: one that would increase the City's Regular Property Tax Levy from 2013, and one that would levy General Taxes. These ordinances are presented to the Council on an annual basis. According to the King County Assessor, the projected assessed value for Tukwila is $4,707,092,379. The allowable levy projected by King County is $14,043,979, representing the maximum 1% increase allowed by law. This is subject to change until the final rate is determined by the County. A levy amount of $14,100,000 is proposed in the draft ordinance and may be adjusted based on that determination. Because the County is now aware that the City has a firemen's pension fund, the City's maximum statutory levy rate is $3.325, pursuant to RCW 27.12.390. This is an increase that gives the City additional capacity for future growth or levy lid lifts. Staff distributed a table indicating actual property tax collection for 2011 -2013 and projections for 2014 -2017. Committee members asked that this table be attached to the information memo for Committee of the Whole discussion. A public hearing is scheduled for November 12, 2013. UNANIMOUS APPROVAL. FORWARD TO NOVEMBER 12 COMMITTEE OF THE WHOLE FOR PUBLIC HEARING AND DISCUSSION. F. Budget Legislation 1) Staff is seeking Council approval of a resolution to adopt the 2014 -2019 Financial Planning Model and Capital Improvement Program (CIP). Drafts of these documents were presented to the Council at a workshop on August 28, and the Utilities and Transportation Committees conducted further review in September. Staff reviewed an attachment to the informational memo that lists all of the changes made to the GIP since it was first proposed in August. Committee members asked clarifying questions of items they considered to be large policy questions, including: Fund 104: Bonding of total $5,965,000.00 for the Boeing Access Road over BNRR Bridge Rehabilitation and Interurban Avenue South projects. Committee members and staff agreed that further review of the City's debt policies in general would be valuable, using this as an example. Fund 301/412: Tukwila 205 Levee, Riverton Creek Flap, and Lower Gilliam projects moved from Parks to Surface Water Fund. This will be reviewed further in Committee of the Whole. Additionally, the Utilities Committee has just forwarded to the Committee of the Whole an ordinance amending the definition of Surface Water Management Conveyance Systems to include dikes, levees, and revetments. 2) Staff is seeking Council approval of an ordinance to amend the 2013 Budget, Staff provided an overview of the proposed changes, including new proposals, items over budget, previous Council approvals, revenue backed expenditures, accounting changes, and carryover. A public hearing is scheduled for November 12, 2013. UNANIMOUS APPROVAL. FORWARD TO NOVEMBER 12 COMMITTEE OF THE WHOLE FOR PUBLIC HEARING AND DISCUSSION. G. Ordinance: Ethics Code As follow up to the Committee's requests during the October 22 meeting, City Attorney Shelley Kerslake returned with three options for a proposed Ethics Code applicable to elected and appointed officials and City staff. The first option establishes a 5 member Ethics Board comprised of existing Commission Chairs with adjudication of complaints by the City Council. The second option establishes a 5 member Ethics Board comprised of existing Commission Chairs with adjudication of complaints by the Board itself. The third option establishes an Ethics Board comprised of three new appointees by the Council and two by the 67