HomeMy WebLinkAboutReg 2013-12-02 Item 2 - Special Presentation - 2013 3rd Quarter Financial ReportPrepared By:
vicKy 1�8r.sen
Septemb=r Su, 2uzi
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Summary (Cash Basis)
City-wide, unreserved fund balances increased $7361L though Septe...De. 21)13 non. $39.2SM at veee.ubci
31, 2012 to $40.5M as of September 30, 2013. Governmental funds decreased by $1.2M, with the General
ruga aeCI • g by $1.17M aua the othc. gove ental Tula iuc1easing by $4UUK. this decline at the end of
Septe...be.:s typizal and also =cuts at the curl of maim rine tv tnc t' ' g or the p.operty taA teCciptS
which peak with the October and April semi-annual property tax billings.
the enterprise funds reflected the largest year-to-date change with positive results of $3.5M. All utility
I.E. nave perlouuca well_ but especially the sewei runs. Monthly Jewel tee Jevenue is at 96.5% of the
annual budget for the 9 months and sewer co....ection cna.gccs ate 4 tinier nignci tna., the tees coueetea rot
the same period in 2012. The golf course had a good start to the year but rounds of golf dipped in Septe.n-
be. due to a particul-ai 1y taiiJy month; founds have since rebounded to near prior year levels.
Inc i..te.,.al sc.vice tunas ricCliuon Dy $1.3m .eerlecting the $1.4m pu.chase or two rue engines by the
Equipment Rental & Replacement fund. Engine delive.y i5 eAp�etea ... M.Cn zU14. Inc sen-;..su1eri
health insurance fund realized a $40K increase for the period even with premiums held at 2012 levels.
mese Jesuits a.0 ccApcctca to Change by yea.-ccud as an annual $3'Jc spend down or the $4.5M fund bal-
anec .s DurigCt'ca Iv1 tnc yea..
The positive City-wide results can be attributed to three main factors. r:.stly, a......p.Ov:..g Cebuo...y with
inCJeased construction activity has generated higher revenues. Sales tax revenue is up $833K or 7'c and
Duilau.g pCuuit Jcve..ue is up $235K of 36(4CDi.pa.Cd with the same pelioa w 2U1z. These Jesuits also
exceed budget. Secondly, operating costs have re.na:..gid within D'uagCt pasantetc.S with a'cpart...mcuta) CA-
penditures at 72% for the nine months. Cost increases in certain departments have been offset by savings in
otnei accpurtu.ccuts. Ihudly, certain gove ental dna utility rand capital p.ojects planned for 2013 have
Dccecn .eseneau1cca rot 2U14 JCsultu.g in a postpoiCwCut tit Capital eApenaitu.es.
The City's financial health has also been positively i.npactcd by completion or toe Local Ii.p.ovCu.Cut 1J;s-
trict assessment levy and bond issuance. These events occurred in October and November, outside of this
tniva quartet leporti,.g pe.ioa, but ale notes nese beCause oT their signitICant impact on City finances. Of the
$v.4 /D total as5Cssu.Cut, the Lity .Cc -caved $z.BM in p.CpaymCnts dna $b./M i1) min pencils. IhCs0
funds will be used to establish the $668K bond guarantee fund, add $3.6M to the Contingency Reserve fu..d
aJJd t.nance capital projects, urban renewal and other City priorities.
Inc laity is o1) t.aC( to meet its z0 i3 buageta.y guals. tOCus rot tnc mime- • g mouths will be o1) aChiev-
ing and maintaining a balance among three object:.cs - 1) .estruilig and Bust ' g .ese.vcs, 2) running
City priorities to meet strategic goals, and 3) managing debt to optimize current opportunities while mini-
u.iciug tutu,e Costs.
Pegg3i Mct" arthy
Finance Director
Inside thls Issue:
uo.cm.�.entai Finds
z
General Fund Revenges
3
General Fond E,tiei.ditures 3
Ente.Nrise and Internal Service Fond. 4
1
FUND BALANCES
CHANGE IN FUND BALANCE
CITY-WIDE
---- ACTUAL
-- ACTUAL ---
-- BUDGET --•
Y I D
12/31/2012 9/30/2013
YTD
YTD
VARIANCE
Gmemmental funds
$ 18,149,418 $ 16,912,640
$ (1,236,778)
$ (1,512,098)
$ 275,321
Enterprise funds
11,011,318 14,473,897
3,462,579
(1,912,130)
5,374,709
Internal service funds
10,638,314 9,148,564
(1,489,750)
(688,791)
(800,959)
City-wide Total
$ 3a,i99.050 $ 40,53b,101
$ 736,051
$ (4,113,020)
$ 4,849,071
Inside thls Issue:
uo.cm.�.entai Finds
z
General Fund Revenges
3
General Fond E,tiei.ditures 3
Ente.Nrise and Internal Service Fond. 4
1
Governmental Funds
Governmental Funds
FUND BALANCES
REVENUES AND EXPENDITURES
ACTUAL
12/31/2012 9/30/2013
YTD Change
Revenues
Expenditures
Amount
%of Budget
Amount
% of Budget
000 - General Fund
$ 6,026,030 $ 4,455,240
$(1,570,790)
$37,480,934
62.98%
$39,051,724
67.41%
101 - Hotel/Motel Tax Fund
710,707 694,152
(16,555)
945,805
62.03%
962,360
58.46%
103 - Street Fund
1,046,771 1,123,843
77,072
198,961
23.71%
121,889
11.87%
104 - Arterial Street Fund
483,330 1,076,626
593,296
3,575,313
15.09%
2,982,017
12.64%
105 - Contingency Fund
1,460,454 1,462,456
2,002
2,002
0.13%
-
0.00%
107 - Fire Equip Cum Reserve
892,072 946,081
54,009
54,009
0.00%
-
0.00%
109 - Drug Seizure Fund
160,125 116,313
(43,812)
(9,101)
-9.48%
34,712
63.11%
2xx - Debt Service
3,012,381 3,314,471
302,090
901,403
25.11%
599,313
8.70%
301 - Parks Acq Fund
1,090,188 1,092,631
2,443
234,673
20.42%
232,229
20.70%
302 - Facility Replacement Fund
2,005,520 1,943,350
(62,170)
2,776
49.55%
64,946
11.01%
303 - General Gov Improvements
913,830 275,295
(638,535)
3,747
0.28%
642,282
44.14%
304 - Fire Impact Fee Fund
348,010 412,184
64,174
64,174
128.09%
-
0.00%
Total Governmental
$18,149,418 $16,912,640
$(1,236,778)
$43,454,695
46.57%
$44,691,472
46.88%
Governmental funds through September decreased fund balances
by $1.2M. As of the end of September the general fund balance
decreased $1.6M. Total revenues for the General Fund were
$37.5M or 62.98% of budget compared to total expenditures of
$39.1M or 67.41% of budget. Ongoing revenues exceed operat-
ing expenditures by $1.9M. Highlights for the first quarter in-
clude:
General Fund
• Property tax revenue through September is at 54.81%
of budget and slightly ahead of 2012 at 54.35%. The
2nd half of property taxes are due in 4th quarter.
• Sales and Use Taxes are at 81.21% of budget. Sales tax
has exceeded expectations the last several months and
is $833K higher than collections for the same period
last year. Quarterly financial data is reported on a cash
basis; when revenues are received and expenditures
paid. Sales tax revenue includes collections for No-
vember through July. November and December con-
stitutes the highest collection months.
• Revenue Generating Regulatory Licenses generated
$1.7M as licenses were renewed for 2013. Through
September, 96.67% of budget has been collected.
• Gambling excise taxes are at 84.68% of budget. In
2012, a casino was paying back taxes and penalties on
the amount owed. The casino is now current and only
current year activity is reflected for 2013.
• Charges for Services increased slightly for January
through September over last year. Revenue is at
70.61% of budget.
• Plan check and review fees are at 85.92% of budget.
Both the number of permits issued as well as the value
of the permits exceed last year through third quarter.
2
Hotel/Motel—Tourism
• Hotel/Motel taxes are at 69.79% of budget. Tax revenue
includes collections for November 2012 through July
2013. August taxes are not received until October.
Street Fund (Residential)
• There are 3 major projects in this fund. 42nd Ave S Phase
III, which is still in design with 50% of design complete.
This project will be continued in 2014. Cascade View
Safe Routes to School construction will begin in 2014,
and Thorndyke Safe Routes to School is in design phase.
Arterial Streets
• Bond proceeds for the Tukwila Urban Center Access Pro-
ject—Local
ro-
ject Local Improvement District No. 33 was received in
November. Boeing Access Bridge is under design late in
the year, TUC-Ped/Bike bridge is under design, TUC -
Transit Center is under design and construction will begin
in 2014.
Contingency
• Transfer from the general fund should occur upon receipt
of the LID bond proceeds, which occurred in November.
Debt Service
• Subsidy payments from the federal government for the
City's Build America bonds have been reduced by 8.7%
due to sequestration.
21313 THIRD QUARTER FINANCIAL REPORT
General Fund Revenues
Revenue Summary
General Fund
Q3 2012
Actual
% of
Annual
Budget
Q3 2013
Actual
% of
Annual
Budget
Over/(Under)
Prior Year
Property Taxes
$ 7,537,960
54.35%
$ 7,571,162
54.81%
$ 33,202
Sales and Use Taxes
11,590,492
77.02%
12,423,810
81.21%
833,318
Revenue Generating Regulatory License
1,744,046
88.31%
1,691,780
96.67%
(52,267)
Utility Taxes
3,054,320
63.11%
2,917,512
68.04%
(136,808)
Interfund Utility Tax
1,254,509
82.32%
1,393,363
93.77%
138,854
Excise Taxes
1,373,228
51.99%
1,776,041
84.68%
402,814
Bus Licenses, Franchise Fees, Permits
623,691
77.26%
688,822
89.22%
65,130
Building Permits and Fees
658,427
62.20%
894,868
82.48%
236,441
Intergovernmental Revenue
3,461,735
83.53%
3,024,972
62.87%
(436,763)
Misc Other Revenue
2,329,923
52.15%
2,571,839
71.91%
241,916
Indirect Cost Allocation
1,747,999
77.30%
1,526,765
75.00%
(221,234)
Total Ongoing Revenue
35, 376, 330
67.21%
36,480, 934
71.51%
1,104,604
Sale of Bond Proceeds for MPD
-
0.00%
1,000,000
0.00%
1,000,000
Total Revenue $ 35,376,330
65.83%
$ 37,480,934
62.89%
$ 2,104,604
General fund ongoing revenues collected through September of
2013 exceed 2012 by $1.1M. Property taxes, sales and use taxes,
excise taxes, business licenses & permits, building permits &
fees, and miscellaneous revenue exceeded 2012 revenues by
$1.8M. See page 2 for additional details.
Included in total revenues is $1M bond proceeds for the MPD.
This was budgeted in 2012.
Sales tax mitigation revenue is included in the intergovernmental
revenue category. The State of Washington reduced payments
by 3.4% for the current fiscal year, which ended June 30, 2013.
It is anticipated that sales tax mitigation revenue will return to
near previous levels in the next fiscal year.
General Fund Expenditures
TOTALS BY CATEGORY -- DETAIL
Q3 2012
% of Annual % of Annual Over/(Under)
Budget
Q3 2013
Budget Prior Year
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
15 HOLIDAY PAY
21 FICA
22 LEOFF
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
26 UNEMPLOYMENT COMP
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
34 ITEMS FOR INVENT/RESALE
35 SMALL TOOLS & MINOR EQUIp
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS & LEASES
46 INSURANCE
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
51 INTERGVRNMTL PROF SVCS
53 EXT TAXES & OPER ASSMNTS
64 MACHINERY & EQUIP, OTHER
OPERATING EXPENDITURES
52 LOAN TO MPD
00 TRANSFERS OUT
Grand Totals
17,476,314
287,629
996,874
4,845
1,094,829
504,687
597,575
245,239
3,412,946
14,242
1,367
671,481
29,239
61,239
1,313,907
208,675
69,468
15,108
1,547,176
579,668
1,098,783
368,746
630,751
1,277,775
37
35,428
32, 544, 030
225,000
3,612,930
74.57%
63.14%
72.40%
2.72%
77.35%
85.48%
58.49%
56.13%
66.75%
47.47%
12.96%
66.78%
205.91%
35.19%
54.27%
59.90%
57.03%
30.49%
72.02%
105.29%
78.13%
61 .77
69.28%
63.18%
0.00%
11.81%
71 .46%
12.33%
0.00%
$ 36,381,960 71.46%
$18,043,774
367,993
1,356,930
806
1,164,141
552,486
707,299
324,700
3,122,951
30,794
1,944
657,156
27,273
97,885
1,551,532
225,383
68,946
20,844
1,642,796
586,557
1,194,564
452,510
707,231
1,567,782
53
94,670
34, 568, 997
1,250,000
3,232,727
$ 39,051,724
73.98%
79.58%
95.55%
0.41%
79.73%
89.91%
73.14%
75.17%
71.98%
102.65%
19.30%
58.72%
189.03%
44.42%
59.56%
61.15%
57.19%
37.19%
73.57%
96.87%
81 .97
59.00%
46.55%
72.04%
0.00%
20.85%
71 .96%
$ 567,459
80,364
360,055
(4,040)
69,312
47,799
109,723
79,461
(289, 995)
16,552
578
(14,325)
(1,966)
36,646
237,624
16,707
(522)
5,736
95,620
6,889
95,781
83,763
76,480
290,007
16
59,242
2,024,967
0.00% 1,025,000
32.67% (380,203)
67.41% $ 2,669,764
General fund operating expenditures through September 2013
are $34.6M or 71.96% of budget. Transfers out were $3.2M
through September and will continue to be made on an as needed
basis during the year; after LID bond proceeds have been re-
ceived.
Additional details on specific expenditure categories can be found in
the fund level statements that follow this newsletter.
2013 THIRD QUARTER
FINANCIAL REPORT
3
Internal Service Funds
Enterprise Funds
ENTERPRISE
FUNDS
FUND BALANCES
REVENUES AND EXPENSES
ACTUAL
YTD Change
Revenues
Expenses
Amount
12/31/2012 9/30/2013
Amount
Amount
% of Budget
Amount
% of Budget
401 - Water Fund
$ 6,077,949 $ 6,348,461
$ 270,512
$ 4,776,111
88.58%
$ 4,505,599
68.30%
402 - Sewer Fund
2,199,821 3,501,843
1,302,022
5,794,328
87.07%
4,492,307
62.71 %
411 - Foster Golf Fund
404,390 771,335
366,945
1,569,702
87.61%
1,202,756
70.43%
412 - Surface Water Fund
2,329,158 3,852,258
1,523,100
3,877,619
92.17%
2,354,519
45.93%
ENTERPRISE FUNDS
$ 11,011,318 $ 14,473,897
$ 3,462,579
$ 16,017,760
88.76%
$ 12,555,180
60.96%
Fund 401 -Water: Revenues through September are at 88.58%
of budget and expenses are at 68.30% of budget. Fund balance
increased $271K. Andover Park W/Strander new water main
project will continue in 2014. This project is connected to the
Tukwila Urban Center Transit Center project.
Fund 402 -Sewer: Revenues are at 87.07% of budget and ex-
penses are at 62.71% of budget resulting in an increase to fund
balance of $1.3M. Major projects in this fund include CBD San-
itary Sewer Rehabilitation and Sewer Lift Station No. 2 up-
grades. Bid was awarded in July for the 2013 Annual Sewer
Repair. The CBD sewer rehab project was delayed due to a sew-
er main break in the project area and the project has been moved
into 2014.
Fund 411 -Golf Course: Revenues through the third quarter are
slightly below revenue during the same period 2012 due to a
rainy September. Revenues and expenses through September
are at 87.61% and 70.43% of budget respectively.
Fund 412 -Surface Water: Through the end of the third quarter
the Surface Water fund realized a fund balance increase of
$1.5M. Total revenues and expenses through September 30 are
92.17% and 45.93% respectively. Budgeted grant revenue of
$31OK will not be realized; grant bid for Lower Duwamish Sur-
face Water Conveyance project was unsuccessful. Bid was
awarded in July for the Surface Water Lift Station No. 15 project
and construction will continue into 2014.
Additional information on the enterprise funds can be found in
the fund level statements provided in this packet.
INTERNAL SERVICE
FUNDS
FUND BALANCES
REVENUE AND EXPENSES
ACTUALRevenues
12/31/2012 9/30/2013
YTD Change
Expenses
Amount
% of Budget
Amount
% of Budget
501 - EquipmentReplacement
502 - Self -Insurance Fund
503 - LEOFF Insurance Fund
$ 4,132,396 $ 2,981,631
4,794,386 4,834,638
1,711,532 1,332,295
$ (1,150,765)
40,252
(379,237)
$ 1,938,333
3,465,311
2,315
50.70%
74.37%
69.32%
$ 3,089,098
3,425,059
381,552
79.54%
68.34%
75.04%
INTERNAL SERVICE FUNDS
$ 10,638,314 $ 9,148,564
$ (1,489,750)
$ 5,405,959
63.71%
$ 6,895,708
73.33%
Fund 501 -Equipment Replacement: Through the end of the
third quarter, fund balance decreased $1.2M. Revenue is at
50.70% of budget and expenses are at 79.54% of budget. All
equipment scheduled to be purchased in 2013 except the fire
command vehicle have been ordered. The fire command vehicle
has been deferred until 2014. Transfers in will occur after LID
proceeds have been received.
Fund 502 -Insurance: Through the end of the third quarter, fund
balance increased $40K. Employee healthcare costs were within
budget at 68.34% spent through the third quarter.
4
Fund 503-LEOFF Insurance: An actuarial evaluation done in
July of 2012 indicated that the city had excess reserves in this
fund. Based on the evaluation, the City decided not to fund con-
tributions for the 2013-2014 biennium. Third quarter activity
decreased fund balance by $379K, which is on target with the
expected reduction of $379K. Expenses for the quarter are at
75.04% of budget.
Additional information on the internal service funds can be
found in the fund level statements provided in this packet.
24313 THIRD QUARTER FINANCIAL REPORT
City DT I O WWlla
General Fund 000 - Revenue and Expenditures
Aa or September 30 2013
% of year expired
4v 13
Prorated
Annual Budget Budget
Act,, of
Year -To -Date
Variance
%, of Arcual
Budget
Revenue
General Revenue
Prol,erty Taxes
Sales and Use Taxes
Admissions Tax
Utility Taxes
Interfund Utility Tax
Excise taxes
r oral General nevenue
r.icenses anti rermirs
Recenee Generating Reggae tery Cies
Be.,iness Cieensea any Per...its
Rental Housing License
Building Permits and Fees
Total Licenses and Permits
$ 13,814,401
15,298,722
6 , 2,0w
4,2ee,0ev
,466,0w
e,09r,341
3/,396,x44
1, /50,000
/72,089
35,000
1,085,000
3,642,089
S 10 360,801
1 1,474.042
YJe,uwV
3,e 16,DSV
,114.300
1.513,1.1./0
en, IP/ ,405
1,/50,000
868,600
35,000
813,750
$ 7,571,162
12,423,8 1 v
33/,Z/v
4,91,,314
1,393,363
34.5, i. (a)
1.z1.
r .15%
66.04%
93.//%
84.68%
x6,619,169 (1,5re,z45) /0.80%
1,691,/80
688,822
34,250
894,868
(58,220)
(179,778)
(750)
81,118
96.67% (b)
89.22% (c)
97.86% (d)
82.48
3,467,350 3,309,719 (157,631) 90.5,%
Inrergovemmenral Revenue
Sales tax mitigation 1,165,641 9,4,431 (a,,115) 1 1.ez% (e)
Seattle City t_iglh Agreement z,c08,344 1 604,/58 (55,334) /0.95%
Grants 5519,430 464,5/3 (186,13x) 44.35% (i)
state entitlements 31x,5/4 e..14,558 3,/40 /6.19% (g)
Ciller 50,,Uu3 9e045z (x/4,51 /) 20.134% (8)
rorannrergovemmenrarrterenue 4,911,x9[ 3,608,469 3,024,9re (353,49/) 62.87%
Cha,, -yes for Services
General Government 54,363 40,772 37,474 (3,298) 68.93%
Security 554,725 416,044 435,064 19,020 /15.43%
Engineering Services 9,86, ,,400 - (,,400) 't,.00 .
Transportation 16, ,w0 1z5,zx0 (1zv,6Y9) 4./6%
Plan Check and Review Fees 61s,aw 483,9,3 00,,35, 63.52% (i)
Culture anti Rec Pees 319,133 309,916 (39,513) 6/.36%
Ioral- Cnargesroruervices 1,8[4410 (64,3/6) /0.51%
Fines and Penalties 234,829 3,53' ,,.45%
Miscellaneous rrevenue i r0,315 11 1 (,999) 30.55%
Intl.', eel ...,r ,.nee..r,o„ x,033, r40 75.00%
0..,olnj Revenue 51,015,079 38,997,093 36,480,934 (2,516,159 71.51%
Sale of Bond Procee6s for MPS 1,00u,0000 1,000,000 0.007. U)
1ronsiers le 8,500,000 6,375,000 (6,375,000) 0.00% (k)
Total Revenue 59,515,079 45,372,093 37,480,934 (7;891,16x) Sz.98%
Expenditures
Departmen, Expenditures
Loan to MPD
Transfers to Debt Service Funds
Transfers to Other Funds
Total Expenditures
Crlange in Punl Balance
Beginning Punt] Balance
cnarng rune valance
Cash and investments
4,3,6
331,43[
330,404
1,T43,1313 1,335, 160
1, 6,122 181,7o4
b/r,r61 435,15[
1,526.805 1,526,765 (40)
-.!,l,z,136 35,43/,9!,
2,664,688 1,998,516
7,25,000 0,343,, 00
57,931,826 43,800,253
1,5e3,Z33 1, / 1 1 ,639
3.500,000 3,800,000
9/.104 x93 S 9,61,53e
34,646,/3/ (1,611,x36) /1.5/7e
1,250,000 1,250,000 0.00%
554,967 (1,443,549) 20.93.
2,600,000 (z,/43,/00 36.48%
39;051;724 (4,548,549) or.417b (I)
(1,3r0,r0) )3,342,530)
6,026,030 4;4x6,090 138.35%
4,45Diz40i (7,776,6 Wt./57b
S 1,011,2000
(a) Property taxes are typically coliectes in ApriUMa, anti ucto5errlte7emoe . we antieipae revering . ivrge pement.ge or pre,.erty toes
in 416 qv.aner.
(b) Most RGF1C license Tees are eelleete5 in trip Tir.,t -yearler Deeoese tfle lee i, 5a! 6, Joneo7, 31. Remaining tee. collected will be on late
filers a,,5 new tieaine„e,. ererote8 beget ryas bee,. crtanged to 100% to ,eilect expectations
(c) Business license renewals are due by January 31st. Prorated budget has been adjusted to reflect expectations for this revenue stream.
(d) Most rental housing license fees are colrecteu in first quarter because trle lee is uue By oanuary 31. Prorates Nagel flas peen clanger
to reflect expectations.
(e)
(o
(9)
(II)
(i)
U)
(R)
(I)
Reflects u,e .4% resuction teat toort effect in 401 z.
Grant revenue is relate! to services anti is typically invoices to grantors aner rungs (lave Been expen6ea.
Inclu0Ses criminal justice revenue anti liquor control Soar! proms.
Inclu00es MrD montnly support services ant, v -Iter cnarges.
1 rte number or permits issue! tllrougn septemoer x019 is to -e: roan Janeary - septem55r 4012 (1,354 .s. 1,530) set tRe 7.,Ise oT the
permts is signiiicanuy fliglier (S/3.,M 73. $5e.4M).
sale o1 Dons proceeoos Tor MPD was SuSgetes Tor z0ie.
Proceess rrom SID Son8s. It is anticipate! that mese Sams will Se issues in 4111 quarter.
For expenliture Serail, please rerer to Expen0iture By Departmem report.
variance = Actual over (unser) prorate! oeeget Fund 000
5
(a)
(6)
CI I r vF t UKWICA
General Feria EApenaiteres - By Category
As of September 30 2013
TOTALS BY CATEGORY
SALARIES AND BENEFI i S
SUPPLIES
P110PEssIt7lvrir sERvICE,
INTERGOVERNMENTAL
CAPITAL EXPENDITURES
DEPARTMENTAL EXPENDITURES
LOAN TO MPD
TRANSFERS OUT
TOTAL EXPENDITURES
TOTALS BY CATEGORY — DETAIL
11 sr+rRRIEs
12 EXTRA LABOR
13 OVERTIME
15 HOLIDAY PAY
21 FICA
22 LEOFF
23 PERS
c4 IA00s i Rlrir IIGs'uRHIGCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
26 UNEMPLOYMENT COMP
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
34 ITEMS FOR INVENT/RESALE
35 SMALL TOOLS & MINOR EQUIP
41 PROrEsslvlgxir sEnvlCEs
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS & LEASES
46 INSURANCE
47 PUBLIC UTILITY SERVICES
4e RErmIns s mr11141 EIGHIGCE
49 MISCELLANEOUS
1 11d 1 ERGvnNIGITL PROF SVCS
53 EXT TAXES & OPER ASSMNTS
63 OTHER IMPROVEMENTS
64 MACHINERY & EQUIP, OTHER
OPERATING EXPENDITURES
52 LOAN TO MPD
Ov 1 nr11GsPErts 1701
Grand Totals
A na—/{il„QaH3ed86r
$ 34,3 1 9,501
1,354,018
9,x3.,101
2,176,118
454,000
% of year expired 75.00%
Prorated
Bad„et A taxi-Spant Varian
% of Annual
Budaet S1nt
$ co,xiy,yc5 $c$,6x 3,e1x $ O5 ,105) r4.e1/o
1,015,514 782,313 (233,200) 57.78%
x,4o0,460 6,4500461 t 1,000,098) 66.28%
1,632,089 1,567,835 (64,254) 72.05%
340,500 94,670 1245,830) 20.85%
48,036,138 36,178,487 34,568,997
1,.50,000
9,895,688 7,421,766 3,232,727
5x,93i,8z6 43;6017253— i a9,001,iz4
—AnnoaH3adwat—
(1,609,490) 71.96%
1,c50,'u0'u 0.00% (a)
(4,189,039) 32.67% (b)
x(41 ,
Prorated
B;dat Actual Sint Varlan.a % Spant
$ cu,.s90,555 $
462,412
1,420,086
194,452
1,460,147
614,4x,'
967,002
431,4/
4,338,708
30,000
10,075
1,119,229
14,4.6
220,361
c,6114,60c
368,596
120,565
56,050
2,232,887
605,535
1,457,374
I 66,aa'u
1,519,302
.,,,6,118
5,000
449,000
18,44,g4$ $ 10,043,,' r4 $ WO, l x3) /.5.98%
346,809 367,993 21,184 79.58% (0
1,065,065 1,356,930 291,865 95.55% (d)
145,839 806 (145,033) 0.41%
1,095,110 1,164,141 69,031 79.73%
46u,eo6 ose,468 s1,6c5 65.51% (e)
725,252 707,299 (17,953) 73.14%
3c3,y60 3z4,100 x40 x5.17%
3,254,031 3,122,951 (131,080) 71.98%
22,500 30,794 8,294 102.65% (f)
7,556 1,944 (5.612) 19.30%
839,422 657,156 (182,266) 58.72%
10,621 C/ 4/3 15,40. 165.03% (g)
165,271 97,885 (67,386) 44.42%
1,933,50c 1,051,03. (40z,0(0) 05.56%
276,447 225,383 (51,064) 61.15%
90,424 68,946 (21,478) 57.19%
42,038 20,844 (21,194) 37.19%
1,674,665 1,642,796 (31,869) 73.57%
505,030 066,351 (16,5x6) a6.ar% (r1)
1,093,031 1,194,564 101,533 81.97%
5, 544.5 45.,010 (ice,/ ..J.3) oa.00%
1,139,477 707,231 (432,246) 46.55%
1,63.,089 1,56/,,82 (64,307) 72.04%
53 53 0.00°!
3,750 (3,750) 0.00%
336,750 94,670 (242,080) c 1.06%
48,036,138 36,178,487 34,568,997 (1,609,490) 71.96%
- 1,250,000 1,250,000 0.00% (a)
5 9,090,666 r,4z1,r66 3,z3z,rzx (4,189,039) 32.67/o (b)
, $ 57,931,826 $ 43,600,253 $ 39,051,724 $ 54,548,5292 67.41%
roan to RIM inclines Bodf operating loan or $za0,000 an capital loan ora 1,000,000. Capital loan was Budgete0 to occur in 2012.
1 ransrer out to rano 104 HRerial street or $c.3 million. 1 ransiers to outer tunas are Oone an an as nee0e0 Oasis. 1 ransfers out also includes
$51,840 transferred fmm Department 11 -Fire fur hydrant fees and transfers to debt service fonds.
(c) Extra laoor is primarily due to a vacancy in the IT department.
(d) Police: Overtime is higher than expected budget doe front loading training in 1st quarter so crews will be available in anticipation of summer
vacations and the holiday season.
Fire: Overtime is high due to backfilling positions doe to staffing shortages, temporary promotions, and several staff oat doe to injuries.
LEOFF costs for overtime ale budgeted 111 the overtime account but charged to the LEOFF GL accoant when paid out.
Unemployment payment is for the 2011 ooreLtion fur the employees reinstated after .work fore redezt;or,.
signiricant events during the summer increased need for rental services and supplies.
(e)
(f)
(9)
(n)
Insurance premiums paid in 1st quarter for entire year.
•• Variance = Actaal over (ander) prorated bodges Fund WO By Cate9e, y
6
CITY OF TUKWILA
ueneral Fund Expenditures - tsy Department
A5 m September 30 2013
I U l AC5 - ACC DEPAI I MENTS
CITY CUDNUIL
MAYOR
HUMAN RESOURCES
FINANCE
CITY ATTORNEY
RECREATION
UUIO MONI 1 Y DEVECuPMEN 1
MUNIUIPAC CO0R 1
PODCE
FIRE
INFURMA 1 ION TECRNULOGY
PUBLIC WORKS
PARK MAINTENANCE
STREET MAINTENANCE & OPEHA I ION
TOTAL ALL DEPARTMENTS
LOAN TO MPD
I
RANSFERS OU I (DEP 120 ONLY)
GRAND TOTAL
01 - cITY coONciC
11 SALARIES
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,uPTluAL
31 OFFICE & OPERATING 5uFFPLIES
41 PRLFESSIUNAL SERVi,ES
42 CuMMDNIkATION
43 TRAVEL
49 IGIISCELIT{IGEuD5
uI I Y CuunuIC
A..ncal Boaaet
252,431
2,816,131
644,578
2,238,494
661,860
2,532,208
3,286,009
1,029,336
15,607,412
10,247,976
1,315,762
3,581,482
1,087,098
2,841,361
48,142,139
9,789,688
57.931.826
Prorates
8..ayat Actual Stent
$ 189,323 $ 215,121
2,112,098 1,953,729
483,434 444,521
1,738,871 1,555,437
496,395 492,318
1,899,156 1,842,362
2,464,507 2,296,992
772,002 797,273
11,765,579 11,071,669
7,708,482 7,833,188
986,822 807,353
2,686,112 2,466,543
815,324 868.873
2,139,885 2,001.376
36,257,997 34,646,757
1.250.000
7,342,266 3,154.967
S 43.600.253 $ 39.051.724
Prorated
Annual Budget auaget
164,446
12,580
6,481
2,504
19,150
3,870
1,500
6,000
25,000
10,900
123,335
9,435
4,861
1,878
14,363
2,903
1,125
4,500
18,750
8,175
252,431 181023
ut year e,.pir6d
75.00%
% ere Annual
variance eaayet Stent
$ 25,798
(158,369)
(38,912)
(183,433)
(4,077)
(56,794)
(167,515)
25,271
(693,910)
124,706
(179,468)
(219,568)
53.550
(138.509)
85.22%
69.38%
68.96%
69.49%
74.38%
72.76%
69.90%
77.46%
70.94%
76.44%
61.36%
68.87%
79.93%
70.44%
(1,611,230)
1.250,000
(4.187,299)
71.97%
0.00%
32.23%
$ (4.548.529)
67.41%
Actual bFIrt vaflance
% or Annual
Baa—gat Spent
131,058 7,724 79.70% (a)
10,045 610 79.85%
19,956 15,095 307.92% (6)
1,826 52j 72.92%
15,529 1,166 81.09% (a)
1,702 (1,201 43.97%
11,230 10,105 748.67% (a)
3,716 (784) 61.94%
13,748 X5,0021 54.99%
6,311 (1,864) 57.90%
215,121 25,798 85.22%
$200 montniy increase ror 4 Council members. This increase will be included in the budget amendments in Dece Aber.
(b) Additional retirement on excess wayes paid to employee. This increase will be included in the 2013 bodyet amendments.
(c) Change in healthcare benefits for Council members due to changes in Affordable Care Act. This will be included in the budget amendments in
December.
(d) Berk meeting facilitation for Council retreat and workshops. This will be included in the 2013 fludget amendments.
-- Variai ce = Autual over (under) prorated oaayet Fund 000 By Dept
7
ul I Y OF I DIIWICA
General Fund Expenditures - By Department
As ra Supta.nbr 30 2013
% iT year e„ pirEa 75.00%
Prorates % r,T Annual
03 - MATUR An11'udd Boduat Badipst Actual SMent variance t3eCJ 1 t Spent
11 5ACARIES 1,131,716 848,787 809,136 (39,651) 71.50%
12 EXTRA LABuri 10,500 7,875 1,385 (6,490) 13.19%
13 OVERTIME 573 430 34 (395) 6.02%
21 FICA 81,188 60,891 60,920 29 75.04%
23 PERS 92,560 69,420 63,496 (5,924) 68.60%
24 INDu51 MAL INSURANCE 3,991 2,993 2,589 (404) 64.87%
25 MEDIC:AL,DENTAL,LIFE,OPTR AL 174,880 131,160 124,915 (6,245) 71.43%
31 urFICE & OPERATING SUM -CIES 43,024 32,268 18,988 (13,280) 44.13%
35 SiviACC 1 OuLS & MINuREUUIPMEN 1 4,935 3,701 671 (3,030) 13.60%
41 FROFESSIuNAL SERVICES 943,970 707,978 535,640 (172,338) 56.74%
42 C:uMMUNICATIUN 72,600 54,450 39.378 (15,072) 54.24%
43 TRAVEL 16,300 12,225 10,059 (2,166) 61.71%
44 ADVERTISING 14,750 11,063 5,772 (5,291) 39.13%
45 OPERATING REN IACS & CEASES 29,148 21,861 14,723 (7.138) 50.51%
48 REPAIRS & MAIN 1 EIGANLE 17,750 13,313 8.539 (4.774) 48.10%
49 MISCECLAREU05 150,746 113,060 230.342 117.283 152.80% (a)
49-00 Misccllaneuns 31 23,299 , . 54.054 249.00%
49-01 Memberships, dues, sobscriptiDns 50;650 37,988 101,563 63,576 200.52% (b)
49-02 Micrfilm iwaginy 20,800 15,600 11,812 (3,788) 56.79%
49-03 Employee recoynition 5:000 3,750 7,588 3,838 151.76%
49-04 Recurdcd ducomunts 4,300 3,225 4,300 1.075 100.00%
49-05 Reyistrations 2;500 1,875 1,854 (21) 74.16%
49-08 Credit card fees 431 323 258 (65) 59.92%
49-51 CTR reimbarsemunt 6,000 4,500 3,300 (1,200) 55.00%
49-53 Hearing enaminur fees - - 311 311 0.00%
49-56 Gruen initiativas 30:000 22.500 22,003 (497) 73.324%
51 IN I ERGVRNMTL PROFESS'ONAC SVCS 27.500 20,625 27,141 6,516 98.70% (c)
53 EXT TAXES & OPERATING ASSMN 15 - 1 1 0.00%
MAYOR 2;816,131 2:112,098 1.953;,29 (158,369) 6v.35 -re
Prorated % CIT Annual
04 - HUMAN RESOuRLES Annual Buaget Buaget Actual Spent v -ianva Baayet Sp.nt
11 SACRRIES 380,552 285,414 284,631 (783) 74.79%
12 EA rnA CABUR - 1,488 1,488 0.00%
21 FICA 26,966 20,225 21,024 799 77.96%
23 PERS 31,222 23,417 22,290 (1,126) 71.39%
24 INDUSTRIAL INSURANuE 1,252 939 862 (77) 68.83%
25 IGIEDiuAL,DENTAL,LIFE,LP i luAC 56,956 42,717 43,901 1,184 77.08%
31 OFFluE & OPERATING Su -PLIES 4,842 3,632 4,447 816 91.85%
41 PRUFESSIUNAL SERVICES 115,625 86,719 53,685 (33,034) 46.43%
42 COMMUNICATION - 9 9 0.00%
43 TRAVEL 1,500 1,125 980 (145) 65.34%
44 ADVERTISING 7,000 5,250 1,725 (3,525) 24.64%
45 OPERATING RENT/NES & CEASES 3,108 2,331 2,540 209 81.74%
48 REPAIRS & MAINTENANCE 5,105 3,829 2,532 (1,296) 49.61%
49 MISCELLANEOUS 10,450 7,838 4,407 (3,430) 42.17%
RulgIAN RESuuROtS 644,57u 483,434 444,521 (38,912) 68.96%
(a) clean Air Assessment ..aa pain goartarly in 2012. In 2013, the amVent far the entire yoar ..aa paid in ,la ina4 and athui membership fees paid
earlier in the year than expectA.
(6) 2012 „ritar reyistration 7.03t3.
(c) Incleaas $531K minor Rama .IIpair yrnt a..penaitaea.
_= Varianc Varian = Actual awe, (ander) pmratecl budget Fund 000 By Dept
8
CITY OF TUKWILA
General mina Expenaitar�s - B,, DcpaRment
Aa of September 30 2013
05 - FIf+1ARc:E
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 II4DuSTRIAL IFISCRANGE
25 MEDIkAL,DENTAL,LIFE,uP 1 ICAC
26 uNEMPLOYMENT uIGIPEfSA 1 IOIG
31 OFFICE & OPERATING 50PPCItS
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 I RAVEL
45 OPERA 1 Ilgta REM 1 ALS & LEASES
46 INSuRANCE
48 REPAIRS & MAIM 1 ENANCE
49 MISCtCCAFIE i0S
49-00 Miscellaneous
49-03 Claims and;udgments
49-08 Credit card fags
53 Ex 1 1 ARES & OPERATING ASSMNTS
FINANCE
06 - CITY Ai l uRNEr
12 Ex I RA LABOR
21 FICA
24 INDUS 1 RIAC INSURANCE
31 OFFICE & OPERATING SUPPLIES
41 PROFESSIONAL SERVICES
41-00 Profss;onal survives
41-01 Contra;t4d Att.,rnuy survicos
41-02 Contra;t4d prosecution sarvizu
41-03 Spacial matters
42 COMMUNICATION
45 OPERATING RENTALS & CEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEuuS
CITY ATTORNEY
% of year eApired
PruratBa
Annual Budget Bad et Actual Smartt Variance
75.00%
70 DT Annual
Budget Spent
988,041 741,031 730.277 (10,754)
10,000 7,500 (7;500)
10,000 7,500 1,878 (5,622)
73,927 55,445 55,379 (66)
81,036 60,777 57,600 (3,177)
3,756 2,817 2,497 (320)
198,970 149,228 137,182 (12,046)
30,000 22,500 30,794 8,294
19,296 14,472 13,5cs (7,844)
175,000 131,200 oc,513 (78,637)
1,000 750 138 (612)
5,000 3,750 1,666 (2,084)
2,700 2,025 637 (1,388)
240,000 240,000 218,402 (21,598)
2,500 1,875 55,260 53,385
397,268 297,951 204,486 (93,465)
21,900 16,425 1 1,258 (5,167)
370,000 277,500 (87,233)
5,368 4,026 (1,065)
1 1
73.91%
0.00%
18.78%
74.91%
71.08%
66.47%
68.95%
102.65% (a)
34.35%
30.06%
13.77%
33.33%
23.61%
91.00% (5)
2210.39% (c)
51.47%
5 1.4
5 Life,
55.15"„
0.00
2,238,494 1,738,871 1,555.437 (183.433)
Prvratea
Annual Budget t3udyot Actual SF/ant Variance
3,100
652,260
2,000
340,200
105,060
205.000
2,000
2,100
1400
1,000
661,860
2,325
489,195
1,500
255,150
78.795
153.750
1.500
1.575
1.050
750
496,395
648
50
51
3,296
487,899
15,265
212,649
76,113
183,873
375
492,318
69.497o
% of Annual
Budget Speni
648
50
51
971
(1,296)
13,765
(42,501)
(2,682)
30,123
(1.500)
(1.575)
(1.050)
(375)
0.00
0.00
0.00°=
106.31%
74.80%
/ 63. C4 -v
62.01-.,
8a.69'.
0.00%
0.00%
0.00%
37.50%
(4,077)
(a) Unemployment payment is to the 2011 correction for the employees reinstated atter work fore reduction.
(b) Annual insurance premium is paid in first quarter.
(c) A1lnoal maintenance tar Eden was Budgeted in the Professional Services cateyury Sot charged to Repairs & Maintenance.
Variance = Autaal aver (ander) prorated Budget Fund 000 By Depi
74.387e
9
CITY OF TUKWILA
General Fund EApenaiturez - By Ueparlment
As of September 30 2013
07 - REUREA I IUrI
11 SALARIES
12 Ex i RA LABOR
13 OVER I IME
21 FICA
23 PERS
24 INDUS 1 RAE INSURANCE
25 MEDK AC,DENTAL,LIFE,UPTICAL
28 ONIFoRM CLOTHING
31 OFFICE & OPERATING SOPPEIES
34 ITEMS PURGH. FOR INVEN I/RESALE
41 PROFESSIONAL SERVICES
42 CUMMONICA I IUN
43 IRAVEL
44 ADVER I !SING
45 OPERA I ING REN I ACS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49-01 Printiny and bindiny
49-04 Trip admissions Seniors
49-05 Trip admissions Yooth
49-08 Special Accommodations
other
64 MACHINERY & EQUIPMENT
RECREATION
08 - COMMUNITY DEVELOPMENT
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL.LIFE,OPTICAL
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 RECYCLING - KC WRR
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
51 INTERGVRNMTL PROFESSIONAL SVCS
53 EXT TAXES & OPERATING ASSMNTS
64 MACHINERY & EQUIPMENT
COMMUNITY DEVELOPMENT
Allnual Bad t
1,231,238
295,851
1,100
113,764
100,995
28,375
241,908
82,428
14,428
184,037
14,380
8,450
28,500
37,406
32,350
90,998
35.000
7,250
8.900
2 000
37.848
26,000
2,532?208
Annual Budget
1,912:511
94.338
5.951
144.253
158.943
15,785
289,989
975
31,350
1,300
233,835
2.925
8.600
3,500
20.804
44;550
101.400
15:000
200,000
3,286,uua
Prratea
B.7 %.13
923,429
221,888
825
85,323
75,746
21,281
181,431
61,821
10,821
138,028
10:785
6-338
21.375
28.055
24263
68,249
26,250
5,438
6,675
1,500
28,386
19,500
1;899,156
Prof atud
Budget
1.434.383
70.754
4.463
108.190
119.207
11,839
217,492
731
23,513
975
175,376
2,194
6,450
2,625
15,603
33,413
76,050
11,250
150,000
2,4ot,5ui
Actual pant
930,853
231,355
6,382
88,255
80,272
29,139
182.234
131
59.369
27.273
86,843
3.960
3.813
13,347
22,916
19,327
56,893
19;551
5.232
5,842
26,269
1-842-362
Actual Spent
1,450,022
69,067
6,203
115,229
119,231
11,013
223,340
93
24,600
227
139:536
3.679
5-690
15,131
11,0,8
43,62,
(26, )
1
59:493
2;2ao;aa2
of year unpirea
75.00%
70 OT Annual
vat ianue Budget Spent
7,425
9,466
5,557
2,932
4,525
7._857
803
131
(2,452)
16,452
(51,184)
(6,825)
(2,525)
(8,028)
(5,138)
(4,935)
(11,355)
(6,699)
(206)
(834)
(1500)
(2.117)
(19,500)
75.60%
78.20%
580.21% (b)
77.58%
79.48%
102.69%
75.33%
0.00%
72.02%
189.03%
47.19%
27.54%
45.12%
46.83%
61.26%
59.74%
62.52%
55.86%
72. i7%
65.63%
0.00%
69.41%
0.00°f.
(a)
(56;794)
72.7o -re
% of Annual
Variance Budget Spark
15,639
(1:687)
1.740
7.039
23
(826)
5,848
(638)
1,08,
(748)
(35,840)
1,48o
(t60)
(2,62o)
(4,2)
(22,334)
(32,423)
(11,01,)
1
(90,00, )
(c)
75.82%
73.21%
104.23% (b)
19.ae %
io.'ui%
tic.,,
,.Oz%
.54%
,6.$,
.43%
59.6,
i e5.78 % (d)
66.17%
0.00%
rz.73
x4.87%
43.02%
-1.78%
0.00%
x9.75%
(167,515)
(a) An employee was reclassified and pool employees worked at TCC during pool construction.
(6) Recreation: Additional help with recreational activities.
Community Development: Increased oveI ime due to implementation of Trackit system and increased plan review activity.
(c) Significant events daring the summer increased need for rental services and supplies.
(d) Comp plan mailing.
-- Variance = Actual over (ander) prorated budget Fund 000 By Dept
10
6a.auryo
CITY OF TUKWILA
General Funel E,tpenElitareo - By Department
As of September 30 2013
09 - MUNICIrAL COURT
11 SALARIES
12 Ex I RA LABUH
13 OVEHTIME
21 FICA
23 PERS
24 INDUS I RIAC INSURANCE
25 IDIEDICAC,DEN I AC_CIFE,OPTICAL
31 OFFICE & OPERATING SUPPLIES
35 SHALE 1 OUCS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
49-00 Prufessiinal Services
49-01 Pro Te111 Jadye
49-03 Interpreters
49-04 Coag Security
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & CEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
64 MACHINERY & EQUIPMENT
MUNICIPAL COURT
10 - POLICE
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
22 LEOFF
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL:DENTAL,LIFE,OPTICAL
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS & LEASES
46 INSURANCE
4/ PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
01 INTERGVRNMTL PROFESSIONAL SVCS
oa EXT TAXES & OPERATING ASSMNTS
64 MACHINERY & EQUIPMENT
POLICE
Annual Badgct
642,940
2,500
5,016
48,425
54,056
2,817
116.431
11.708
105,300
800
11,000
53000
40500
7,300
9,215
3.058
1.300
19.270
1,0e9,336
Annual Budget
7.720.506
1,000
908,263
581,135
339,406
93,011
135;522
1,394.472
225,950
600
77;875
89.471
24.000
800
1.026.948
240;080
18o, 948
4/o,661
4,004,264
84,0'00
15,607,412
Prratea
Budget
482,205
1,875
3,762
36,319
40,542
2,113
87,323
8,781
78-975
600
8,250
39,750
30,375
5,475
6,911
2,294
975
14,453
772,002
Actual Spent
504,687
1,674
718
37.971
40,836
1.983
96.576
11.685
6.703
67.165
3,509
7,200
31,967
24.490
4,222
5.463
543
647
10.678
5.721
797,273
Prorated
Budget Actual Spent
5.790._380
750
681,197
435,851
254,555
69,758
101,642
1,045,854
169,463
450
58,406
6/.103
18,375
600
//0,21 r
240,080
139,461
3o6, / 46
1,503,198
61,500
11,765,579
5.533.143
749,400
477,545
293,436
63,811
105,277
972,377
137,353
51
41,219
61,00/
22,249
/ 69,990
236,2o0
1,320
116./84
48,048
1,433:112
3
8;/89
11,0/1,66V
% or year expira
75.00%
7o n Annaai
variance Budget Speat
22,482
(201)
(3.044)
1._653
294
(130)
9.253
2.904
6.703
(11.810)
2.909
(1,050)
(7,783)
(5,885)
(1,253)
(1,448)
(1,750)
(328)
(3,775)
5.721
78.50%
66.96%
14.31%
78.41%
75.54%
70.38%
82.95%
99.80% (b)
0.00%
63.78%
438.56°
65.45°
60.31°
60.47°
57.84%
59.29%
17.76%
49.79%
55.41%
0.00%
(a)
25,271
77.46,,o
% rn Annual
Variance Budget Spent
(257,236)
(750)
68,202
41.693
38,881
(5,947)
3,636
(73,477)
(32:110)
(399)
(17,187)
(6,09/)
3,8/4
(600)
(216)
(3:830)
1,320
(22,6/ /)
(308,190
)
(/0,0815)
3
(o2,/ 12)
71.67%
0.00%
82.51% (c)
82.17%
86.46%
68.61%
7/.68%
69.73%
60./a%
8.31%
o2.53%
BB. a%
0.3 1 % (d)
0.00%
4.g3%
as.40 % (e)
0.00%
'04.80%
0.41
/1.50/
0.00
10.7e%
(693,u10)
70.94,t
(a) Employee's pay grade was changed.
(o) /:cert receives $4,661 to parcnase computers.
(c) Overtime is higher than expected due to front loading training in 1 sr quarter so crews are available in anticipation of summer vacations and the
holiday season.
(d) Department training tends to occur earlier in the year to ensue that all training requirements can be met prior to the Easy holiday season.
Overall, Travel will be within badyet at the end of the fiscal year.
(e) Annual insurance premium is paid in first quarter.
— Variance = Actual over (ander) prorated budget Fund 000 By Dept
11
CITY OF TUKWILA
General Fan? EApettditare- By ueparlmettt
As of September 30 2013
11 - FIRE
00 HYDRANT RENTALS
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
15 HOLIDAY PAY
21 FICA
22 LEOFF
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
4o OPERATING RENTALS & LEASES
45 INSURANCE
41 PUBLIC UTILITY SERVICES
'8 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
51 INTERGVRNMTL PROFESSIONAL SVCS
64 MACHINERY & EQUIPMENT
FIN=
72 - INFORMATION TECHNOLOGY
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL;DENTAL_LIFE;OPTIGAL
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49-00 Miscellaneoos
49-01 Software upgrades
49-03 Training
64 MACHINERY & EQUIPMENT
INFORMATION TECHNOLOGY
Feasted
Annual Budyet Badyet
106.000
6;322,837
470,858
194,452
89,685
275,071
28,040
170,058
1.100;605
1.500
218.277
43,845
54,000
32,170
17,000
451;686
90,000
73,360
152;304
11,;8,4
r 29,3o4
109;000
10,247,97o
Annual Badyt
612,869
2,500
44,761
50,268
2,504
131,878
5,766
122,000
1,000
128,700
1,500
6,016
56,500
117,500
27,000
88,000
2,500
32,000
1.315-762
79-500
4.742,128
353,144
145,839
67,264
206,303
21,030
127,544
825,454
1,125
163,708
32.884
40.500
24,128
12,750
338,765
90,000
55,020
114,228
88,406
97,016
81,,o0
7,708,452
Pmratea
Badyet
459,652
1,875
33,571
37,701
1.878
98,909
4,325
91,500
750
96,525
1,125
4,512
42.375
88.125
20.250
66.000
1,875
24,000
986,822
Actual Spent
77.760
4.869.531
564
573.349
806
80.854
259,050
20,188
123,396
810,784
213,207
20,130
46,015
16,889
4:311
340;940
94,500
50,240
43,002
59,209
107;795
20,668
7;a3s0a6
Actual Spcnt
440,863
30,800
2,201
36,003
34,412
1,668
94,643
1,630
37,792
1,586
88.428
136
4,542
2,541
30,110
27,535
1,571
1,004
807,353
of year expir8
75.00°/
`yo UT Annual
variance Budget Spent
(1,740)
127,403
564
220,206
(145,033)
13,590
52,747
(842)
(4,147)
(14,669)
(1,125)
49,500
(12,754)
5,515
(7,239)
(8,439)
2,176
4,500
(4,780)
(71,226)
(29,197)
10,780
(61,082)
73.36%
77.01%
0.00%
121.77%
0.41%
90.15%
94.18%
72.00%
72.56%
73.67%
0.00%
97.68% (b)
45.91%
85.21%
52.50%
25.36%
75.48%
105.00% (d)
68.48%
28.23%
50.23%
83.33% (e)
18.96%
(a)
(a)
(a)
(c)
124,7u6 76.44%
of Annual
Variance Badyet Spant
(18,788)
28,925
2,201
2,432
(3,289)
(210)
(4,266)
(2,695)
(53,708)
836
(8,097)
(989)
30
(39,834)
(58,015)
7,285
(64,430)
(871)
(24,000)
71.93%
1232.00%
0.00%
80.43%
68.46%
66.63%
71.77%
28.26%
30.98%
158.60% (y)
68.71%
9.08%
75.49%
4.50%
25.63%
101.98%
1.78%
40.16%
0.00%
(1)
(179,468)
(a) Overtime is hiyher than expected doe to backfilliny positions due to temporary promotions, vacancies and several staff oar on injuries.
(b) Rebuilt air pacRa ratnar than parchaainy na... This extandad Ulu lire 6y approximately 5 year.
(u) Strateyic plarr costs elated to Fire and $17K for 2013 recycling collection event account tvr pr7tessiorral services at 85% of badyet.
ids Annual insurance premium is paia in rirst quarter.
(e) Charges for dispatcn are paid throayh October.
(f) Extra labor is due to current vacancy in the IT department.
kg) install cable in both 6200 & 6300 buildings.
" Variance = Actual over (ander) prorate? 6adyet Fund 000 By Dept
12
61.36%
CITY OF TUKWILA
General Fang EA,,enaitares - By DepaFfmant
As of September 30 2013
13 - PUbCIC WUIIKS
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL.DENTALCIFE.OPTICAL
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49-00 Miscellaneous
49-08 Credit card fees
49-50 Neighborhood revitalization
PUBLIC WORKS
15 - PARK MAINTENANCE
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
c4 INDUSTRIAL INSURANCE
20 MEDICALDENTAL,LIFE;OPTICAL
ca UNIFORM CLOTHING
.31 OFFICE & OPERATING SUPPLIES
.3o SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
4c COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES 108,726
4i PUBLIC UTILITY SERVICES 173,000
48 REPAIRS & MAINTENANCE 37;000
49 MISCELLANEOUS 4,000
63 OTHER IMPROVEMENTS 5,000
PARR I1341n ri ENANi E
Annual eudyet
1,952-152
2,000
4,556
142-157
160.100
26.176
345.324
3.800
99.550
33.750
31.400
7.750
800
172,300
379,449
203;183
17;035
0,03o
2 000
0,010
3,58i *2
Annual Budget
51 i ,'550
c,c95
38,s4i
4c,450
15,0/4
/8,133
1,4c5
36,968
1,500
25,000
1,087,098
% of year expired
75.00%
Prorates % of Annual
Budget Actual Spent Variance Budget Spent
1,464,114 1,362._484 (101.630) 69.79%
1,500 300 (1,200) 15.00%
3,417 7.320 3,903 160.55% (a)
106,618 102.588 (4:029) ic. 1 r/0
120,075 107.456 (12,619) 5/.1c%
19.632 16.377 (3,255) 5c.5i%
258.993 236,216 (22.777) Ba.40%
2.850 189 (2,661) 4.98/0
74.663 62,745 (11,918) 63.03%
25.313 30.316 5,004 89.83% (o)
23,550 7.287 (15,25.3) 23.21%
5,813 2,800 (3,00i) 36.20%
600 092 (s) 74.04%
129,225 116,504 (ic,671) 67.65%
284,587 236,,3, (47,850) 62.39%
152,387 1/2,56/ 20,580 85.13/0
12,7/6 3,88005 (9,167) 21.19/0
,,o26 ,.3c5 (5,200) 23.18%
1 000 335 (942) 27.89%
3,100 i z5 (3,025) 14.50%
2,686,1 12
2,466,54:s
(21 9,568)
68.0(%
Pruratea % of Annual
Budges Actual Spent Variance Budget spent
.388,2550 405,687 17,427 78.37%
136 136 0.00%
1, i n 5,327 3,606 232.11% (c)
c9,135 30,897 1,762 79.54%
31,838 30,661 (1,176) 72.23%
i 1,306 10,049 (1,256) 66.66%
58,600 56,552 (2,047) 72.38%
1,069 801 (268) 56.21%
27, / 26 27,478 (248) 74.33%
1,125 876 (249) 58.40%
18,750 20,402 1,652 81.61%
- 220 220 0.00%
- 64 64 0.00%
81,545 80,103 (1,442) 73.67%
129,750 188,049 58,299 108.70% (a)
27,750 9,049 (18,701) 24.46%
3,000 2,522 (478) 63.06%
3,750 - (3,750) 0.00%
815,324
868,873
53,550
(a) Overtime is required for private development permits for utility wont. 1 fte wont is usually completes at night and costs are reim5crsca Qy
developer or utility company.
(b) Par:hased computer Cyuipmaiit for I RAKIT conversion.
(c) Overtime dariny the summer to Saturday shifts doe to being short-staffed as well as assisting with Recreation events.
(d) Public utility costs have been ander bodyeted in the past. An adjustment will be included in the 2013 budget amendments.
— Variance = Actual over (ander) 1 r Tated budget Fund uu'u By Depi
78.83'7(0
13
CITY OF TUKWILA
General rand tApenditarez - by Deparrtmeut
As at September 30 2013
16 - STREET MAINTENANCE & OPERATION
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAC_CIFE.OPTICAL
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS & LEASES
46 INSURANCE
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
o3 EXT TAXES & OPERATING ASSMNTS
STREET MAINTENANCE & OPERATION
m, cited
Annual Budget Budget
813,107
43.723
11,474
62.459
67,840
24,133
190.012
2.375
333.100
12.431
4.000
4,300
2,700
1.500
368;887
35,455
831,060
21,100
0.200
2,071,361
609,830
32,792
8,606
46,844
50,880
18,100
142,509
1,781
249.825
9,323
3.000
3,225
2,025
1,125
276,665
30.455
623,6,4
20,325
3,900
2039,885
Actual Spent
591,402
30,576
4,118
47382
47090
17.974
128,702
730
84,030
1,119
411
931
173
274,111
31,406
118,215
10,183
e.ii3
4e
2,001 376
% of yeas expized
75.00%
% rif Annual
Valiance Budget Spent
(18.429)
(2,216)
(4,488)
538
(3,790)
(126)
(13.807)
(1;052)
(165:795)
(8,205)
(2,589)
(2,294)
(1,852)
(1,12o)
(2,494)
1,5o1
94:040
(9,54c)
c_z 13
46
72.73%
69.93%
35.89%
75.86%
69.41%
74.48%
67.73%
30.73%
25.23%
9.00%
10.2i%
21.65%
6.4z%
MOM
14.3Z%
05.50% (a)
86.37% (13)
39.79%
117.56% (c)
0.00%
(138,509)
70.44%
20 - CONTRIBUTIONS / FUND BALANCE
Annual Budgei
Prorated
Budget
Actual Spent
% of Annual
Variance Budget Spent
01 I HANSFERS OOT
01-103 Transfer to Fold 103 Street
01-104 Transfer to Fund 104 Arterial Street
01-105 Tiaisfer Fond 105 Contingency
01-109 Transfer to Fond 109 Diug Seizure
Debt service Transfer
01-303 Transfer io Fond 303 Gen Gov't Improve
01-411 Transfer io Fond 411 Gulf Cor
52 MPD LOANS
CONTRIBUTIONS /:FUND BALANCE
100,000
4,550:000
1,500,000
75:000
2,664.688
500,000
400.000
9,789,688
75,000
3,412,500
1,125,000
56,250
1,998.516
375.000
300.000
(a) Annual insurance premium is paid in first quarter.
031 SuI'ace water hills Tor roadway or $454,367.61 is pia in January and 3uly.
(c) Pesticide reerts and conference registration, and other training.
7;342,266
-' Variance = Actual over (ander) prorated Gadget Fund uuu By Dept
14
2,300,000
554.967
300.000
1,250.000
4,404,967
(75,000)
(1.112,500)
(1,125,000)
(56,250)
(1,443,549)
(375,000)
1,250.000
0.00%
0.00%
50.55%
0.00°
0.00%
20.83%
0.00%
75.00%
0.00%
(2,937,299)
45.00%,
City of Tukwila
Hotelnmotel Tax Fund 101 - Revenue and Expenditures
As of September a0 c'u r a
% of year expired 75.00%
2013
Prorates Actual
Annual Budget Buayet Year -Ir. -Data
Vaffana.o '"`
b of Armual
Badaat
Revenue
General Revenue
Hotel/Motel Taxes $ 538,000 $ 403,500 5 375,474 $ (28,026) 69.79%
Total Genera/ Revenue 538,000 403,500 375,474 (28,026) 69.79%
Intergovornmantal Ravonue 973,000 729,750 560,524 (169,226) 57.61%
Mumu//a,0vo5 Revenue
Investment Earnings 1,766 1,325 753 (571) 42.66%
Other Misc Revenue 12,000 9,000 9,053 53 75.44%
Total Miscellaneous Revenue 13,766 10,325 9,807 (518) 71.24%
Total 110var,rr 1,524,766 1,141,575 945,805 (197,769) 62.03%
Expenditures
11 Salaries z93,8i8 zz0,409 ci0,,53 (9,655) 71.71%
12 Extra Labor a0,000 cc,o00 i a, ioa (2,731) 65.90%
13 Overtime 4,110 3,083 4,253 1,171 103.48%
21 FICA 22,243 16,682 17,960 1,278 80.74%
23 PERS 24,100 18,075 17,964 (111) 74.54%
24 Industrial Insurance 1,252 939 1,107 168 88.44%
c5 Medical, Dental, Life, Optical 38,86r ca, 150 za,r76 (4,374) 63.75%
a i Office & Operating Supplies c0,000 15,000 .r,aaH (10,104 24.49%
41 Professional Services 186,000 13y;000 rests (6a,icc) 40.74%
42 Communication 75,000 56,250 83,900 (14,340) ou.ozr%
43 Travel 23,000 17,250 11.573 (5,677) 00.34
44 Advertising 732,000 549,000 389,847 (159,153) 53.26%
45 Operating Rentals & Leases 51.741 38.806 35,388 (3.418) 68.39%
47 Public Utility Services 1,500 1,125 900 (225) 59.98%
48 Repairs & Mainterranca 1,000 750 - (750) 0.00%
49 Mlscellanco-us 35,400 26,550 31,345 4,795 88.55% (a)
64 Capital Outlay 10,000 7,500 - (7,500) 0.00%
Tufa! HeteMMulel Ta. Fund 1,550,091 1,162,568 890,217 (272,351) 57.43%
Indirect cost allocation 96,191 72,143 72,143 75.00%
iota!ExpenUltures 1,o‘tb,282 1,234,712 962,360 (272,351) 58.46%
Change in Fund Balance (121,516) k91,137) (16,555) 74,582 13.62%
Beginning Fond Balance 650,000 650,000 710,707 60,707 109.34%
bi 1ngy Fond Haan= 5 528,484 $ 558,863 $ 694,152 $ 135,289 131.35%
Cash and investments
$ 679,193
(a) $9K of the miscellaneous expenditure line iter, is for membership dues in various organizations.
Variance = Actual over (under) prorated budget Fund 101
15
City of Tu c�wila
Street Fund 100 - Revenue and Expenditures
As of September 30 2013
% of year expired 75.00%
2013
Prorated Actual % or Annual
Annual Budget Budget Tear -To -Date Varlance -= Budget
Revenue
Intergovernmental Rev enuo $ 738,000 $ 553,500 $ 197,559 $ (355,941) 26.77%
Miscellaneous Revenue
Investment Earnings 1,000 750 1,402 652 140.23%
Total Miscellaneous Revenue 1,000 750 1,402 652 140.23%
Transfers In 100,000 75,000 (75,000) 0.00%
Total Revenue 839,000 629,250 198,961 (430,289) 23.71%
Expenditures
11 Salaries
21 FICA
23 PERS
24 Indostrial Insurance
25 Medical, Dental, Life, Optical
41 Profe55iunal S rricus
64 Capital Outlay
Total Streets Fund
699,000
328,000
9,237 9,237 0.00%
696 696 0.00%
760 760 0.00%
98 98 0.00%
537 537 0.00%
524,250 110,561 (413,689) 15.82% (a)
246,000 - (246,000) 0.00% (a)
1,027,000 770,250 121,889 (648,361) 11.87%
Total Expenaltures
1,927,000
Change in Fond Balance
Beginning Fond Balance
Ending Fund Balance
770,250 121,889 (648,361) 11.87%
(188,000) (141,000) 77,072 218,072 -41.00%
i00,000 /00,000 1,046,771 346,771 149.54%
512,000
559,000 $ 1123843 $ 564.843 215.3%
Gash and investments $ 1,083,416
(a) 42nd Ave S Phase III is still ill design with 50% of design fonds carried into 2014. Cascade View Safe Routes to School cuunstIaction will be
carried over into 2014, and Thorndyke Safe Ruts to School project is in design phase.
Variance = Actual over (ander) prorated budget Fund 103
16
City ofTucl-wila
Arterial Street Fund 104 - Revenue and Expenditures
As of September 30 2013
% of year expired /o.00
2013
-Alinum-6aajet-
Pr retea
Buayot
Actual
r ar-r.--veto
val9an, o
% Annual
baa„ot
Revenue
General Revenue
Parking Taxes
Real Estate Excise Taxes
Tota, Genera' Revenue
$ 151,000
130.000
$ 113,250
9,,000
$ 106,286
115,co5
281;000 210,,50 ee1,545
$ (6.964)
1,,/59
70.39%
88.66%
10,795 78.84%
Charges for Services
Traffic Impact Fees 33,618 33,618 0.00%
Total Charges for Services 33,618 33,618 0.00%
Intergovernmental Revenue 722,898 (6,333,102) 7.68% (a)
Miscellaneous Reve,,ue
Investrrrent Earnings 3,210 345 84.03%
uontribetiuns/Donations 294,043 90,043 108.10%
Total Miscellaneous Revenue 297,253 90,388 107.77%
Transfer In c,000,000 (1,1 1 c,500) 00.00
Debt Proceeds - (6,885,000) 0.00% (b)
Total Revenue
E.penditares
11 Salaries
21 FICA
23 PERS
24 Industrial Insurance
25 Mudival, Dental, Lifu, Optical
31 Office & Operating Supplies
41 Professional Services
42 Communication
43 Travel
44 Advartisiny
45 Operating Rentals & Leases
4/ Public Utility Services
48 Repairs & Maintenance
49 Miscellaneous
64 Capital Outlay
81 Debt Sarsiue Interest and ousts
Total Arterial Streets rq
Transfers Out
Total Expenditures
Change in Fend Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
(a)
jb) Bond proceeas are ror the Tukwila Urban Center Access Project Local Improvement District No. 33. Bonds will be sold in November
2010. Once LID proceeds are received, most of the proceeds will be transferred into the general fond.
(c) Salary and benefit costs are related to the Southcenter Parkway project and LID. Project has been closed out.
(d) Budget of $626 is for two administrative personnel. Ho..ever, personnel working on projects are budgeted in other runds but charged to
fund 104 for specific project worn. Tneir industrial insurance rate is substantially higher than administrative personnel.
9,408,000 7,056,000
3,820 2,865
272,000 204,000
275,820 206,865
4,770000
9,180:000 6:885,000
23,694,820 17,771,115
214,104 160,578
15-951 11.963
17,556 13,167
626 470
26,188 19,641
4,701.000 3.525,750
10,108,000 7,581,000
15,083,4e5 1 1:01 c,76a
8,500,000 6,375,000
3,575,313 114,195,802/
255,135
19.166
19,866
1,825
34,637
354
898,510
35
195
1,088
1,027
,7 ,4
31-360
16,919
1,624,779
75,507
94,557
7.203
6,699
1,355
14,996
39a
(2,627,240)
35
195
1,088
1,027
1,5,4
31,360
16,919
(5,956,221)
75,507
e,95Z,O 1 / (e,JJ17,,772)
16,375,000►
15.ua %
119.16% (c)
120.16%
113.16%
291.50% (d)
132.26%
0.00%
19.11% (e)
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
16.07% (e)
0.00%
19.rr%
0.00% (b)
23,583,425 17,687,569 2,982,017 (14,705,55z) 12.64%
111,395 83,546 593,296 509,750 532.61%
e00,000 e00,000 483400 e80,330 e41.67%
$ 311,395 $ 283,546 S 1,076,626 $ 793,080 s�.7g70
$ 1,104,344
Grant revenue is tied to construction projects including Boeing Access Bridye and Tukwila Urban Center - Transit Center.
(e)
Bening A,.,.uss Rd wor BNRR Bridge Rehab is ender deign lata in thu year, Tek.vila Urban Gunter - PDT/Bike Bridge and Overlay &
Repair - E Marginal Way 5 is under design. TUC - Transit Center and Andover Pk W Tukwila Pkwy-Strander Blvd) is under design with
Council approved the bid in November with construction in 2014..
** Variance = Actual over (ander) prorated budget Fund i i i
17
City of Tukwila
Fond 104 ARerial Streets
Aa of September 30, 2013
PROJECT PROJECT DESCRIPTION ---- PROJECT REVENUE ----
I Actual YTDI Ovur (ander)
Budget ! 9-30-13 ! Budget
!$ - 1$ - 1$
11
1,121,000 , 120,447 , (1,000,553)
a,/3°,0000 1 500,545 1 (a,cc5,101)
112,000. - (112,000)
- 1 - 1
1,000.000 i � (1,000,000)
1
I
10501501 Howard Hanson Dam Flood Response
90310402 Interurban Ave S
90510403 TUC Pedestrian/Bicycle Bridge
50151 OtrOc 10C 1 ransit Center
90810406 Transportation Element Comp Plan
91210401 2012 Overlay & Repair
51 c i 0205 AOM Improvements
91210406 Overlay & Repair E Marginal Wy S
91310401 2013 Overlay & Repair
91310402 2013 Bridge Inspections
91310aUs Annual Traffic; Signals ell la
91310406 Tukwila MIC Smart Street Non -Motorized
98410419 T,.k..ila Urban Center Ace sa (Klickitat)
564 0zr3i Soutllcenter PRwy Extension
98610403 Strander Blvd Extension
98810404 Andover Park W (T5k Pk - Strander)
5410'r08 Boeing rtccess Rd Bridge Rehabilitation
99510404 Tukwila Int'. Blvd Phase III
99110405 Andover Park E/Indastry Dr Intersection
90310405 Andover Park e/Minkler Blvd Intersection
99310410 West Valley Hwy/S 108 St Intersection
99510402 S 144 St Phase 11 (42nd Avec S -TIB)
99510405 S 133 St/SR599 Saathbcend Intersection
s081u40o Macadam Rd & S 144t8 St Intersection
11000300 Tukwila South Project Annual Bill
Tetala
1 _ 1
195,635 1 i90,aa5 (a)
1,320,000 - , (1,320,000)
1,120,0001 - 1 (1,120,000)
2,634 � 2,634
' I I
$ 9.408.000. $ 825.765 $ (8,582,235) ,A14 $264,804 $2,651,808 $2.916.613 ! $(,11 9,8 2.387).1
PROJECT EXPENDITURES
1 ACTUAL YTD 9-30-13 I Over (o der)
BUDGET ' Staff Time Other Total Budget
$ - 1$ c1/ $ - $ c1/ ! $ 217 1
400,000 ' 5,335 441,721 447,056 ' 4/,058 '
1,171,000 , 12,609 266,535 279,144 ! (891,856)!
6,130,000 1 36,298 536,463 572,761 ' (5,557,239)1
i 4,966 450'0 , 4,568 '
1,450,000 , 1,899 - 1,899 i (1,448,101).
163,000 1 394 15,698 16,092 , (146,908)1
1,4/5.00'0 i 3,1'5 6a,c53 5c,406 i (i,°5c,55c)1
- 1,941 30,863 32,805 , 32,805 ,
275,000 ! 11,062 36,744 47,806 i (227,194)!
1°0,000 1 - 15,156 10,166 ' (134,812)1
978 - 978 1 978 '
- I 20,571 154,871 175,442 ' 175,442 1
- 1 106,010 1,000,844 1;106,854 1 1,106,854 1
- 1 - 1,574 1,5/4; 1,5/4'
1,840,000; 18,595 60,656 79,2511 (1,760,749),
1,400,000 , 40,285 1,358 41,643 ; (1,358,357)1
100,000. - (100,000).
75,000 I (75,000)1
/3,0000 i (75,000)
68,000 i (68,000).
20,000 ! (20,000)!
1 /,OM 1 - (17,000)1
- 528 - 528 ' Oda '
Other Revenue: I Budget Actual YTD
Parking Tanca , $ 151,000 ; $ 106,286 ,
Real Estate Excise Taxes 1 130,000 1 115,259 1
Traffic Impact Fees ' - i 33:815 i
MVFT Cities 92,968 ,
Investment Earnings 3,820 1 3,210 1
Contributions/Donations c/4000 i 96,4/ i(a)
Transfe,s In 4,550,000 ' 2,300,000
Debt Proceeds 9.180,000 1 _ 1
1 otal Oilier Revenue 1 1z,co5,e40 1 e,/a9,34151
Total Revenue Fund 104 $ 23,694.820 ! $3.575.313 '
(a) Developer agreement recorded in Contributions/Donations category in fond 104 statement.
18
City of Tukwila
uuntinyenr,y Fond 105 - Revenue and Expenditures
As ut S ptemEer 30 2013
% of year expired 75.00%
2013
Prorated Actual 7o of Annual
Annuai Budget auaget T ear-io-Date variance == Budget
Revenue
Miueellanevas Ruvenl7e
Investment Earnings 5 1,816 5 1,362 5 2,002 $ 640 110.22%
Total Miseellaneed5Revenue 1,816 1,362 2,002 640 110.22%
Transfers In 1,500,000 1,125,000 (1,125,000) 0.00% (a)
Total Revenue 1,501,816 1,126,562 2,uuz (1,124,360) 0.13'
Change in Fund Balance 1,501,816 1,126,362 2,002 11,124,3601 0.13%
Beginning Fund Balance 1,500,000 1,500,000 1,460,454 139,546) 97.36%
Ending Fund Balance $ 3,001,816 $ 2,626,362 $ 1,462,36 $ (1,163,a06) i8.72'm
Cash and investments $ 1,462,456
(a) Transfer rrm general tuna to c ntin-ycn;y should or,r.a epzn receipt ut LID bsnd preceeas.
Variance = Actual over (ander) prorated budget FW1a 105
19
City of TuRwila
Fire Equipment Cam. Reserve 107 - Revenue and Expenditures
As of September 30 2013
'A, or year eApired 75.00%
2u13
rroratea ACLuai % of Annual
Annual isudyct Budget Year -Ta -eats Valiance *' Budget
Revenue
Miaceraneova Hav CniC
Investme,Earnings
total Mi,Cella,,eaos REvei,ue
Total Revenue
Ewpeuataros
Total
i ransrer vat
lata/ iANen7ltuI es
Chanye in Fund Balance
rseginning Fund Balance
1,030,000 77z,50u
$ 1.311 $ 1,311 0.00%
1,311 1,311 0.00%
54,uua 54,uu3 0.uu%
0.00%
(,12,500) OAO/
1,030,000 772,500 (772,500) 0.00%
(1,030,000)
1,u30,000
t.H8:ng Fane Fla/anCe $
Uasl and investments
(7/2,500)
1,030,000
54,009
892,0/2
526,509 -5.24%
(137,928) 86.bl%
$ 257,500 $ 94b,081 $ 688,581 0.00%
" variance = Actual over (ander) prorates 6adyet Fund 101
20
$ 946,081
City of Tukwila
Dray Sri..me Fano 109 - Rcvenuc and EApenditures
Aa of Suptumbor 30 2013 % of year eApired 75.00%
2013
Framed Actual % of Annual
Annual Budget midget Tear -I o -Date variance == Budget
Revenue
ItifrCe&mem= 13eienue
Investment Earnings $ 1,000 $ 750 $ $ (750) 0.00%
Senora Ravenae 20,000 15,000 (9,101) (24,101) -45.50% (a)
Total liksmianeoasRevenue 21,000 15,750 (9,101) (24,851) -43.34%
Transfers In 75,000 56,250 (56,250) 0.00%
Total Revenue 96,000 72,000 (9,101) (8 Ow) -5.48%
EApendirures
31 orrice & Operating Supplies 3,000 2,250 (2,250) 0.00%
35 Small Tools & Minor Equipment - 1,541 1,541 0.00%
41 Professional Services 10,000 7,500 - (7,500) 0.00%
43 Travel - 1,470 1,470 0.00%
45 operating Rentals a t'eaaus 10,000 7,500 - (7,500) 0.00%
49 Plia;ullaneoas 2,000 1,500 1,700 200 85.00%
51 Intargwummuntal Prot SvCa 30,000 22,500 30,000 7,500 100.00%
Total Drug Seizure Fund 55,000 41,250 34,712 (6,538) 63.11%
iotatrxpenaitures 55,000 41,250 34,712 (6,530) 63.11%
unange in Fond Balance 41,000 30,750 (43,812) (74,562) -106.86%
Beginning Fula Balance 280,000 280,000 160,125 (119,875) 57.19%
EnaingFuntiBalance $ 321,000 $ aiu,750 3 no,3i3 y (1 q,em7) 36.23'
Cash and investmunta
116,312
(a) Remittance of 2012 annual drag forfeiture paid to the State of Washington. 10% at what is collected is remitted to the State.
" Variance = Actual over (under) prorated boaget Fund ley
21
City of Tukwila
Debt Service Funds 2)u - Revenue and Expenditures
As DT September 30 2013
of year expired
75.00%
2013
mnrial Bridget
Prorates
Bridget
Actual
rear -Tu -Date
Varian,, **
' b'vT Annual
Budget
Revenge
Build America Bonds i ax Credit
miscellaneous Revenue
Investment Earnings
Note Procezdu -MPD
CID A330b6mcnt Interest
DD Asucsament Principal
I otai Miscellaneous Hever roe
Iransfers In
Total Revenue
E.,punaituros
80 Debt Service Principal
81 Debt Service Interest/Misc Fees
Total Debi Service Funds
Transfers Among Debt Service Funds
Total Expenditures
change in Fun Balance
Beginning Funa Balance
>=na ng rant; Barnum
CasI1 and investments
$ 66,657 $ 49,993 5 30,429
27,425
50,732
259,000 194,250
600,000 450,000 158,766
859.000 644.250 236.922
2,664.688 1,998.516 634.052
3,590,345 2,692,759 961,403
5,526,000 4,144,500 50,732
1,364031 1,023;023 341,586
6,890,031 5,167,523 598,318
995
6,8yu,0 i 5,361,D23 5wv,315
$ (19,564)
27,425
50,732
(259,000)
(441.234)
(407,328)
(1,364,464)
{1,791,356)
(4,093,768)
(475,437)
(4,569,205)
995
(4,568,210)
(3,299,686) (2,474,7b5) 302,090 2,776,854
3,308,000 3,308,000 3,012,381 (295,619)
45.b5% (a)
0.00%
0.00% (b)
0.00%
26.46%
27.58%
23.79%
25.11%
0.92% (c)
40.14%
8.68%
0.00%
-9.16%
91.06%
8,314 $ (63,236 5 3,314,477 $ 2,411,235
39866.14%
$ 3,314,471
(a) Tax credit ter 2010 BABs bonds. Bonds were issued for the Soothcenter Parkway in the Tukwila South Annexation area and for the cost of
emergency preparedness capital and other equipment. Sequestration reduced the tax credit by 8.7% or $2,900.
(b) Note proceeds are from the MPD tor payment of the 2013 CTGO bonds.
(c) Principal doe tor most bonds is in December of each year. Includes payoff of CTGO 2003 bonds of $3,240,000.
variance = Actual over (ander) prorated budget Fund 2XX
22
City iuT 1 uKWila
Land Acquisition. Rec and Park Development Fond 301 - Revenue and Expenditures
As of September 30 2013
% of year expired 75.00%
2013
Prratea Actual
Annual Bodyet Buayat Year -Ta -Data
vat Tania "
70 UT Annual
Budget
Revenue
General Revenue
Exczss Prop I ax Eavy-u..maR Rill $ 34,000 $ 25,500 $ 29,967 $ 4,467
Real Estate Excise I axes 130.000 97.500 115.416 17.916
Total General Revenue 154,000 123,u00 145,383 22,383
88.14%
88.78%
88.65%
Cfla es Mr S-ci-vie a
Park Impact frees 60,000 45,000 58,606 13,606 97.68%
Iota/ Gharges Tor Ser vices 60,000 45,000 58:606 13,606 97.68%
Intcryovernmerdal Revenue 915,000 686;250 (686.250) 0.00% (a)
Miscellaneous Revenue
Investment Earnings 10,000 1,500 1,569 (5,931) 15.69%
Rents and Concessions - - 29,115 29,115 0.50%
Total Miscellaneous Revenue 10,000 7,500 30,684 23,184 306.84%
TotalRevertae 1,149,000 851,750 234,673 (627,077) 20.42%
ExpenchtcIres
11 Salaries
21 FlUA
23 PERS
24 In7ostrial Insaraj ce
25 Medicai, Dental, Lim, optical
41 Pmtessionai Services
43 I ravel
44 Advertising
48 Repairs & Maintenance
64 Capital Outlay
Total Park Acquisiriou Fund
Total Expenditures
Change in Fond Balance
Beyinniny Fond Balance
Ending Fund Balance
Casn and investments
952,000
170,000
11:396 11,396 0.00%
856 856 6.00%
900 900 0.00%
31 31 0.00%
1,524 1,524 0.00°
714,000 181,498 (532,502) 19.06% (5)
12 12 0.00%
400 400 0.00%
5.183 5,183 0.00%
127,500 30,429 (97,071) 17.90% (5)
1,122,000 841,500 232,229 (609,271) 20.10%
1,122,uuu
ev1,§00 232929 (ixia,2n) Zu.ru7b
27000 20,250 2,444 (17.806) 9.05%
500,000 500.000 1,090:187 590:187 218.04%
527,000
520,250 S 1,092,031 S 572,381 207.33%
$ 1,092,236
(a) Grant revenue is tied to projects and invoiced to grantors after project fonds are expended. Grants badgered include DHP $515K. Duwamish
Gardens $350K, and Dawamish Gardens Acquisition $50K. Grant for DRP going to CAP in 4th quarter.
(b) Duwamish Gardens project and Parks, Recreation and Open Space Plan are both in design phase.
Variance = Actual aver (ander) prorated budget Fund 301
23
City 4 Tukwila
Fond 301 Land Acydsition, Ree and Park Developn,unt
As of September 30, 2013
PRuJEi =T
PROJECT DESCRIPTION
81330101 Parks; Recreation & pen Space Plan
0030104 WRIA 9 Watershed Planning
0.3,30100x Dowamish Hill rreserve
90o 1040.3 TUC Pedestrian/Bicycle Bridge
90630102 Duvamish Gardens
91030101 TCC Spray Park Sewer Connection
99830106 Cudiga Park
90330107 Fort Dent Park
90730101 Black River Tail Connector
---- PRuJEtaT REVENUE ---- 1
1 Actual YTD1 Over (under)
Budget ' 9-30-13 ' Budget
$ - I$ - I$
- I - I
624,000 i
30'0,0'00
- I
(544; i2r) (a)
e,ruD (b)
(300,000)
Totals 1 $ 974,000
ut'nerRevenue:
Real Estate Excise Taxes
Park Impact Fees
Investment Earnings
Rents and Concessions
Total Other Revenue
Total Revenge Fund 301
$ 88,573 j $
(885,427)
Budget Actual YTD I
I
$ 130,000 1 $ 115,416 j
1 30,000 1 1(a)
10,000 ' 1.05x
- 29.115 !
I 175.000 I 146,100 I
$ 1,149,000 j $ 234,673 1
PRuJEL,T EXPENDITURES
1 AGTUAL r 1 D 9-30-13 1 vver (under) 1
BUDGET 'Staff Time Other Total ; Budget '
$ 100,000 , $ 210
$ 27,379
$ 27,589 1 $ (72,411);
12,0001 -
7,450
7,4501 (4,550)1
610,000 i -
6,195
6,195 ! (603,805)
350;000 ; 15,05.3
140,005
' '.' 21 ! (188,879)!
-
30,429
30,429 , 3'0,425 i
27.000.-
-
- (27 000).
23.0001-
-
- (23000)!
$1,122,000 j $ 15,263
$217,522
$232.785 ($ (889,215)1
(a) $29,967 revenue from excess property tax levy and $49,906 from park impact fees. Budget for park impact fees is split $25,000 for Duwamish Hill Preserve
project while the balance of the park impact fees will be allocated to other projects.
(b) $5, MO revenue is from park impact fees.
24
City UT 1 uRwila
Facility Replacement Fund 302 - Revenue and Expenditures
As of September 30 2013
of year expired 75.00%
2013
Prvratea Actual
Annual Budget Budget Year -To -Date
Variance **
% dr Annual
Budget
Revenue
7Wiscenaneous Revenue
Inva.tment Earninyys 5 5,602 5 4,202 5 2,776 5 (1,426)
49.55%
1 t&Mi3Clianeav3 Rcvenac 5,602 4,202 2,776 (1,426) 49.55°
Tota! Revenue 5,602 4,202 2,776 (1,426) 49.55%
EApenditares
11 Salaries 1,338 1,338 u.u0 /°
21 FIVR 101 101 0.00%
23 PERS 111 111 0.00°
24 Inaastriai Insurance 20 20 0.00°
25 Medical, Dental, Cite, Optical 65 65 0.00%
31 Uttice & Opel atiny Supplies - 324 324 0.00%
41 Protessional Services 508.000 381.000 55.107 (325,893) 10.85% (a)
44 Advertisiny - 636 636 0.00%
47 Public Utility Services 8:500 6,375 6,937 562 81.61%
48 Repairs & Maintenance 1,500 1,125 cce (901) 14.97%
49 Miscellaneous - - 82 52 0.00%
64 taapital outlay 72,000 54,000 (54,000) 0.U0% (a)
i otai Fxpen'oitures 590,000 442,500 64,946 (377,554) 11.01%
Total Expenaitures 5au,uuu 442,5u0 t 4,a46 (311,554) 11.017o
Urian -ye in Fund Balance (584,398) (435,299) (6,170) 376,128 10.64%
Beginning Fund Balance 2,000,000 2,000,000 2,005,520 5,520 100.28%
tna ny Fano Balance s 1,415,602 $ 1,561,702 $ 1,943,350 $ 381,648 13725%
Cash and investments $ 2:043;744
(a) City facility needs assessment contract was approved at the June 3, 2013 C.O.W. meeting.
** Variance = Actual (over (ander) prorated badge' Puna 3171Z
25
Uity vt 1 aKwlla
General Government Improvements 30, - Revenue and Expenditures
As or September 3u 2013
% yEar E„ pima
75.007.
Zu13
Prorarea Actual % of Annual
Annual Budget Budget rear -T -Date variance** Budget
Revenue
Intergovernmental Revenge $ 847.000 $ 635.250 $ 192 $ (635,058) 0.02% (a)
Mi.Cellaneaos Hevenue
Investment Earnings 842 632 621 (11) 73.717o
Otner mise Revenue - - 2,y34 2,934 -
I veal Miueeilaneve3 HCvenCe 842 63Z 3,555 2,923 422.1 /7.
i ransrers In 500,000 375,0° (375,000) 0.007o (0)
Rai Revenue 1,347,842 1,010,882 3,747 (1,007,135) 0.28%
Expenditures
11 Salaries luu,374 75,281 6U,U91 (15,189) 59.87%
13 Overtime - 1,240 1,240 0.0070
21 FILA 7,665 5,749 4,674 (1,075) 6u.98%
23 PERS 8,234 6,176 4,861 (1,315) 59.037.
24 Industrial Insurance 313 235 414 180 132.40°
25 Medical, Dental, Lite. Optical 13.351 10,013 10.461 448 78.36%
31 Office & Operating Supplies - - 3,639 3,639 0.00%
35 Small i oois & Minor equipment - - 8,024 8,024 u.u0'r0
41 Prvtes3ivnalScrvii.'c3 20,000 15,000 60,414 45,414 302.07% (c)
48 Repairs & Maintenance - - 39,504 39,504 0.007. (d)
49 Miscellaneuas 125;000 93,750 2.906 (90,844) 2.32%
64 Capital Outlay 1,180,000 885,000 367,965 (517,035) 31.18% (e)
Total Gen Government Improve 1,454,937 i ,0y i ,z03 564,192 (527,0 10) 38.78%
l ransrers to uaDt .5onliie Found
Total EXNe ndita.ess
CRanye in Fond Balance
Beginning Fund Balance
Ending Fund Balance
78,089 78,089 0.00% (t)
1,454,837 1,091,203 542,282 (448,821) 44.14%
(107,095) (80,321) (638,535) (558,214) 5966.23%
200,000 200,000 913.830 713,830 456.92%
x2,905 $ 119,6,5 $ 2(6,295 $ 155,610 zso.3zryo
Lasn ana investments $ 309,612
(a) Grant revenue is tied to projects and invoices to grantors aver project tunas are expended.
(0) i ransrers in are none on an as-neeaea Oasis. i ransrers to tills runs will Oe one in 4tfl quarter, aver CID proceeds Have been received.
(c) Oust under $52R in processional services is related to the Rasco removal project.
(a) Repai,s & maintenance to tire stations: install security cameras, vrinaov. replacement, and flooring replacement. lasts to tyre
stations Budgeted in 2012 Dat paid tor in 2013.
(e) FUME'S Spent are continuation or tffe proie;t to televia3 CUanall meetings. ur trie total Capital Ooayet of $1,180M, Si M is for i oRrrJa
Levee repairs & maintenance. Additianaliy, the RRD Removal project came in ander Budget.
(f) Unused 201u GO bond proceeds transferred to debt service fund to pay principal and interest.
** Variance = Actual over (ander) prorated 6aaget Fund 303
26
City of Tukwila
Fund 303 General Government Improvements
As of September 30, 2013
PRWJEcT PROJECT DESORIPTI. N
PROJECT REVENUE ----
1 %+btYOl YID over (andar)
Budget 9-30-13 ' Badgat
v� we $ 722,000 , fi $ (722,000)
125,0001 1921 (124,808)
I j j
I I I
I I
I I I
j I I
I I
Totals $ 847,000 j $ 192 j $ (846,808)
10901301 Howard Hanson Dam Flood Resp
11030301 2010 MINOR HOME REPAIR
Facility Improvements
90730302 City Hall Campus Wayfinding
90/30303 ueorge Long Water7Oil Separator
51130303 6300 Bldg Fire Alarm System
5'' x0304 Fire Station 51 Fence & Rolling Gate
i4,30,306 Televising City Council Meetings
91330000 i 0,500 Bldg Interior vvaytinding Signage
91330309 Heritage Center c'v 1 a /Alarm Opgraae
91330311 TCC Fire Alarni Repair/Upgrade
91330312 Fire Marshall Office 6300 Bldy Ste 11
5
91330304 Mayor's Office Remodel
OMir Revenue: I Budget Actual r ID
Investment Earnings $ 842 I $ 621
Transfers In I 500,000 I - I
Miscellaneous : - 2;934
Total Other Revenue I 500,8zfc ! 3.555
Total Revenue Fund 303 I $ 1,347,842 I $ 3,747 I
27
PROJECT EXPENDITURES
I
BUDGET
ACTUAL YTD 9-30-13 i Ovar (order) I
Stair I im'a other Total Budget
1,000,000 ,
36,967
317,927
354__894 I
(645;106),
--
I
200,000 j
11,644
108,091
119,736 I
(80,264)j
-
1,227
1,227 ;
616-
616 I
I
-
2,092
2,092 '
I
1,625
1,625
4,752
61,757
66,509 j
I
361
-
361 :
I
1,844
9,169
11,013 I
I
714
-
734 :
1;423
1,824
3,2471
1,91'
30,397
32,311
$1,200,000 j $ =a3,511
$ 4c6,018
$ 474,630 1 $ (725,37011
27
City of 1 u WWjIa
Fire Impacit Fees 304 - Revenue and Expenditures
As of September 30 2013
7° of year expired 75.00%
2013
ProratEB Actual % of Annual
Annual Budget Budget Year -To -Date Variance'* auage'
Revenue
Charges tot Se,vices
Fire Impact Fees $ 50,000 $ 3/,o00 $ 63,i 18 $ 26,218 27.44/°
Total Charges for Services 5u,du0 37,5u0 63,718 26,218 127.44%
Investment Earnings 100 75 456 381
!Wei Miseet/aneves Heves iee 100 75 456 381
455.66°
455.66%
Total Revenue 50,100 37,575 64.174 26,599 128.09%
Expenditures
i otar ixpenairures u.00%
URanye in Fund Balance
Beyinniny Fond Balance
Ending Fund Balance
(asR and In.estmant0
50.100 37.575 64.174 26,599 128.09%
300,000 300.000 348,010 48,010 116.00%
$ 350100 5 337,575 $ 412,184 $ 74,609 i it./.370
-- Variance = Actual over (under) prorated budget Fund 3u4
28
412,183
City of Tukwila
Water Fund 401 - Revenue and Expenditures
As of September 30 2013
Revenue
Chargges far Services
Water Sales
Security
Total Charges for Services
Miscellaneous Revenue
Investment Earnings
Capital contribatiolts
Connection Fees
Other Misc Revenue
'oral Miscellaneous 'revenue
Transfers In Hydrant Rental
TaraI Revenue
Expenses
11 Salaries
12 Extra Labor
13 Overtime
c I FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
46 Uniform Clothing
31 Office & Operating Supplies
33 Water Purchased for Resale
35 Small Tools & Minor Eq,.ipment
41 Professional Services
42 Communication
43 Travel
45 Operatiny Rentals & Leases
46 Insurance
47 Pablic Utility Services
48 Repairs & Maintenance
49 Miscellatleoas
53 Excise Taxes
04 Interfand utility taxes
54 Capital Outlay
a0 Deaf Service Principal
81 Debt Service Interest
Total Water Fond
indirect cost allocation
Total Expenses
Change in Fond Balance
Beginning Fond Balance
Ending Fund Balance
Cash and investments
, of year expirea
2013
/ 0.00%
Pruratoa Actual
Annual Budget Budget Year -1 o -Date
$ 5,228,000
1,000
5,229,000
$ 3921,000
750
Variance
% yr Annual
Budget
$ 4,606,629 $ 685-628.73 88.11%
285 (465) 28.50T.
3,921,750 4,606,914 685,164 88.10%
6,100 5,0co
50,000 37,500
300 225
1 J,36o 5340 I gg.46 70
672 672 0.00%
77,081 39,581 154.16% (a)
320 95 106.67%
01,'100 4L,/50 g1,4J8 4s,666 160.4Lk,
106,1110 /9,5000 1/,10u (1:/40) /3.J6%
5,3yc,000
4,044,000
4,''6,111 r3c,111 88.5e%
3/G,4J5 4eg,JL6 413,/44 p,56.) /3.337,
6,00 4,500 - (4,500) 0.00%
5,738 4,304 3,193 (1,111) 55.64%
43,634 32,726 32:204 (522) 73.80%
46,940 35,205 33,212 (1,993) 70.75%
14,235 10,676 9,654 (1,022) 67.82%
123,273 92,455 86,665 (5,790) 70.30%
1,aa0 998 L10 (/88) 13.,9%
92,839 69,629 74,648 5,018 80.41%
2,195,596 1,646,697 2,069,702 423,005 94.27% (b)
11,000 8,250 3,465 (4,785) 31.50%
et tl,310 e0c,/c0 /4,344 (Ic6,,61) 4/.0070
2,500 1,875 218 (1,657) 8.72%
1,500 1,125 55 (1,070) 3.68%
116,809 87,607 87,198 (409) 74.65%
21,000 15,750 21,656 5,906 103.12% (c)
co,000 1 /,650 15,g i e (1,JL) 6g.e 170
3,000 2,250 10,458 8,208 348.60% (d)
35,200 26,400 25,684 (716) 72.97%
14,00'1 1.36,010 1/9,846 41,846 9/./4/ (e)
o34,000 400,500 448.101 47.601 83.91%
1,237,000 927,750 21,637 (906,113) 1.75% (f)
460, 161 345, 106 4c5,05/ /g gL 1 gL.J/ 7v
83,852 62,889 79,146 16,257 94.39%
6,085,362 4,564,022 4,122,014 (442,008) 67.74/
511,44/ 383,o85 aai,5e5 (0) 15.00%
6,596,809
(1.204,809)
4,000.000
2,795,191
4,947,607
(903,607)
4,000,000
4,505:599 (442:008) 68.30%
270,512 1,174,119 -22.45%
6,077,949 2,077,949 151.95%
3,096,393 $ 6,348,461 5 3,252,068 227.12%
$ 5,808,218
(a) Connection fees are related to permit activity or sale of propeRy.
(b) Water purchased for resale includes 10 months of charges rather than 9 months.
Vic) Budget for insurance based on 2012 actuals.
(d) Annual maintenance for Eden was budgeted in the Miscellaneous category but charged to Repairs & Maintenance.
(e) Excise tax budget has riot been edjosted even though revenue has increased over the last tswaral year.
(f) Andover Park W/Strander new water main project construction has been carried over into 2014.
_= Variance = Actual over funder) prorated budget Fon? 417
29
City of Tukwila
Sewer Fund 402 - Revenue and Expenditures
As of September 30 2013
i of year expired
15.00%
Pr istea
Anhival BadHat Bad et
Actual
Yaaw-T-Data
variance
%vf Anneal
Badyet
Revenue
Charges far S. vices
s
Sewer Sales
Total Charges for Services
Mince//ar,eCt7s Revenue
Investment Earnings
Connection fees
Total Miscellaneous Revenue
Public Trost Fund Loan Piscaada
Tata! Revenue
Expuneue
11 Salaries
12 Extra Labor
13 Overtime
21 FICA
c3 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
28 Uniform Clothing
31 Orrice & Operating Supplies
33 Metre Sewaye Treatment
35 Small Tools & Minor Equipment
41 Professional Survicus
42 Communication
43 Travel
44 Advertising
45 Operating Rentals & Leases
46 Insurance
47 Public Utility Services
48 Repairs & Maintenance
49 Miscellaneous
53 Excise Taxes
54 Ittterfund utility tax
64 Capital Outlay
80 Dsbt Service Principal
a 1 Deot Service Interest
Total Sewer Fund
Indirect cost allocation
Total EXpensBu
Change in Fund Balance
Beginning Fond Menu
Ending Fund Balance
Casft and investments
(a)
$ 5,780,000 $ 4,335,000
o,1s0,r'00 4,335,000
5,000
c0,000
125,000
750,000
3,750
90,0'00
93,750
562,500
$ 5,578,437 5 1,243,437 96.51%
3316,43/ I443,4J/ ,6.51%
2,945 (805) 58.90%
c i c,946 1 cc,9z6 177.46% (a)
215,891 122.141 172.71%
(562,500) 0.00%
6,655,000
4,991,250 5,794,328 803,078 87.07%
289,014
8,000
3,442
21,998
cJ,6aa
6,189
44,420
570
ZZ,JLJ
3,749,000
5,500
241,600
c,500
1,000
150
90,261
15,195
27,050
43,000
30,000
40,000
579,000
1,180,000
275,961
t 6,601
6,778,743
385,141
:,163,884
(508,884)
1,100,000
216,761
6,000
2,582
16,499
11,114
4,642
33,315
428
16,1 ao
2,811,750
4,125
181,200
1,8,3
750
113
67,696
11,396
20,288
32,250
22,500
30,000
434,250
885,000
206,971
oa,101
5,084,057
288,856
5,372,913
X381,6631
1,100,000
265,342 48,581 91.81%
5,347 (654) 66.83%
8,160 5,579 237.07% (b)
21,165 4,666 96.21% (b)
L 1 ,1 1 1 4,00.3 `J 1.69% (o)
5,551 909 89.69% (b)
48,344 15,029 108.83% (b)
(428) 0.00%
ci,caa 4,on4 95.11%
2,498,297 (313,453) 66.64%
1,662 (2,463) 30.22%
124,945 (56,255) 51.72%
1,694 1181) 67.76%
632 (118) 63.24%
144 31 95.67%
75,117 7,421 83.22%
16,/34 5,338 110.13% jc1
21,333 1,046 78.87/6
95,655 63,405 222.45% (d)
22,683 183 75.61%
77,944 47,944 194.86% (e)
557,886 123,636 96.35%
74,045 (810,955) 6.27% (f)
192,261 (14,710) 69.67%
45 415 (13,060) 5(.66%
4.203-451 (880,606) 62.01%
288,856 101 75.00%
4,492,307 (880,606) 64./1%
1,302,022 1,683,685 -255.86%
2,199,821 1,099,821 199.98%
591,116
718,337 $
3,501,843 $ 2,783,506 592.41%
Connection crlarges are Directly tier' to permit activity an property sales.
$ e,541,383
(b) Erneryancy sewer repair work on Andover Park West. Employees from other departments were oharyad her; for the emergency repair.
jc1 Budget for insurance based on 2012 actuals.
jd) APW/APE sewer repair in March for $29,884. Additionally, annual maintenance for Eden is budgeted in the Miscellaneous category but
charged to Repairs & Maintenance.
Budget has been $40,000 since 2005 but as revenue increases, so does the excise tax. Need to revise budget to reflect current taxes owed.
(e)
(f) The CBD sewer rehab project was delayed doe to a sewer main break in the project area. This project has bee,, carried over into 2014.
-= variance = Actual over funder) prorated budget 1-utld 4U"L
30
city UT 1 u CRWiIa
Foster Galt Coarse 411- Revenge and EApenditures
As of September 30 2013 % ut year expired 75.00%
2013
Annual Actual % of Annual
Budget Prorated Budget Year -Ta -Date Variance .. Budget
Revenue
General Revenue
&else Taxes $ 2,617 $ 1,963 $ 2,375 $ 412 90.75%
Total Ge,, ral Revenue 2,61/ 1.963 z_aro .r 1c '90.,5%
Charges fur Ser vices
Sale of Merchandise 134.000 100.500 123.203 22.703 91.4%
Greens Fees, Instlaction 977,850 733,388 894,057 160,669 91.43%
Tata/Charges IM Ser vices 1.111,850 833,888 1,017.260 183,372 91.49%
Miscellaneous Revenue
Investment Earnings 1, 130 043 001 (31113) 44.38%
Rents and Concessions 216;000 207,000 249,108 zrc,103 a0.41
Other Misc Revenue - - (142) (142) 0.0'7 %
Total Miscellaneous Revenue 277,130 207,848 250.067 42,220 90.23%
Teamsters In 400,000 300,000 300,000 75.00%
I otar Revenue
1391,597 1,343,698 1,569302 226,004 87.61 7 0
Expenses
11 Salaries 654,633 490,975 452,816 (38,159) 69.17%
12 Extaa Labur 89,000 66,750 67,311 561 75.63%
13 Overtime 2,000 1.500 1,475 (25) 73.75%
21 FICA 49.577 37.183 39,185 2.003 79.04%
23 PERS 53.692 40,269 39,269 (1.000) 73.14%
24 Industrial Insolence 14,499 10,874 14,382 3-508 99.19%
25 Medical, Dante!, Life, Optical 140,818 105,614 76,745 (28,869) 54.50%
26 unemployment Compensation 6,000 4,500 (4,500) 0.00%
28 Uniform Clothing 1,164 873 361 (512) 31.02%
31 Unice & Operating Supplies 88,750 66,563 55,453 (11,109) 62.48%
34 Rums Parhased for Resale 80,7/0 550:000 80,tiss c0,6as 100.n0% (a)
35 Small Tools & Minor Equipment 2,500 1,875 635 (1,240) 25.40%
41 Professional Services 9,600 7,200 7,033 (167) 73.26%
42 Communication 5,150 3,863 1,565 (2,298) 30.38%
its Travel 130 3553 c3 (540) 3.05%
4EF Advertising E,VOU 3;000 c,151 (c33) 69.18%
45 Operating Rentals & Leases 82,445 61,834 62,31 1 tar ro.Ha%
46 Insurance 15,195 11.396 16,734 5.338 110.1.,% (b)
47 Public Utility Services 44;293 33,220 41,270 8.050 93.17%
48 Repairs & Maintenance 19.400 14.550 19.735 5,185 101.73%
49 Miscellaneous 40,950 30,713 19,506 (11,206) 47.63%
53 EAcise Taxes 6,400 4,800 4,989 189 77.95%
54 Intarfand admissions tan 54,000 40,500 53,691 13,191 99.43%
64 Capital Outlay 50,000 31,500 - (37,500) 0.00% (C)
Total Foster Goff Course Fend 1,514,816 1,136,112 1,058,155 (77,957) 69.85%
Indirect cost allocation 192.801 144.601 144,601 /5.0050
Total Expenses 1,707,617 1,280;713 1,202;756 (77;957) 70.43%
Change in Fond Balance 83.980 62,985 366.946 303.961 436.94%
Beginning Fond Balance 200,000 200.000 404,389 204,389 202.19%
Ending Fund BrfanCe S 283,080 S 262,985 S 771,335e
S 508,350 2r1.6c%
Cash and investments $ 695,956
(a) Must items fur martin ars part hosed during the peak summer season.
(b) Budget for insurance based on 2012 actuals.
(c) It is expected that $40k of capital outlay will not occur in 2013. The 2013 budget amendment will include an entry to carry forward the
VON into c01 4.
Variance = Actual aver (under) prorated budget Fina] 411
31
City of Tukwila
suRace water Puna 41x- Revenue an0 Expenaiwres
A. er o=pt=nso.r 30 -2013
% of ,ear e..pired 15.00%
x013
Prorat3a A0tuaI % of Annual
-Annual-Budget- Badbet Year -To -Date Variance Badgat
Revene,:
Charges for Services
Surface vva,er Sales S 3,330,335 $ z,a,5,43z $ 3,3111,343 $ 934,0Oc Iwai;.
iora,Cnargesroroervices 3,e3e,306 4,0/6,604 3,031,343 6o4,3334 1000.361
Intergovernmental Revenue 355,000 266,250 (266,250) 0.00% (a)
Miscellaneous Revenue
Investment Eamings 12,591 9,443 15,956 6,512 126.72%
Other Misc Revenue - 120 120 0.00%
I Oral miscellaneous Revenue le,3a l .7,493 10,0,6 0,064 Ic ,.50%
Total Revenue 4,206,900 3,155,175 3,877,619 722,444 92.17%
Expenses
11 Salaries 729,589 54,,192 530,462 (16,909) 14.68.0
1c Extra LaSor z5,6w 13,15v 33,193 11,448 120.79% (b)
13 Overtime 9,35e 1,016 4,403 (0,335) 41.81
21 FICA 55,149 41,362 42,850 1,488 77.70%
23 PERS 59,837 44,878 44,230 (647) 73.92°.
c4 InOustrial Insurance 13,/0= I ,,134 14,441 493 11.367.
eo Me0ical, Dental, [Ce, Optical 151,106 1 13,3-20 103,13 (10,533) 01.g67.
28 Uniform Clothing 1,423 1,069 105 (6M) 1.313/4
31 Office & Operating Supplies 92,130 69,098 26,062 (43,035) 28.29%
35 Small Tools & Minor Equipment 4,000 3,000 9,858 6,858 246.46% (c)
61 Pro,essionai .Services 656,5)0 113,113 434,345 (403,353) 24.03/
64 Communication 4,000 1,300 314 11,133) 13.041.
43 Travel 4,000 1,500 113 (1431) 3.63%
44 Advertising 500 375 1,655 1,280 330.93% (d)
45 Operating Rentals & Leases 135,301 101,476 99,886 (1,590) 73.82%
40 Insurance 15,153 it,366 15,/34 3,3313 110.13% (e)
4, Public Utility Services 156,500 11/,n30 4660, (60,553) 11.15%
48 Repairs & Maintenance 13,306 10,414 16,363 V, 101 140.347. (q
49 Miscellaneous 13,000 13,600 45,010 13,313 143.947. (g)
53 Excise Taxes -23,000 18,,30 40,957 22,207 163.83% (h)
54 InteSu.,d utility ta. 365,000 x80,,30 381,316 55,5-25 100.64%
64 CapitalOeflay 1,433,0,15 1,113,/50 46, ,40 (,,00,,00,) 3.117. (i)
80 Deft service Principal 461,134 415,305 4/0,346 65,304 64.337_
81 Debt Service Interest '28,503 11,311 4'2,611 1,444 13.363/43
Total Surface Water Fund 4,651,753 3,488,815 1,998,313 (1,490,502) 42.96%
InOireci Gost Allocation
I Oral Expenses
Change in Fund Balance
beginning Funt Balance
ent71ng tuna Dalen°
4/4,641 330,456 336,4011 0 13.06%.
9.lieu .874 3e4t1tix1 4,374,719 (1,693,704) 63.96-s
(919,794) (689,846) 1,523,100 2,212,946 165.59%
4,0000,0000 e,ij00,vu0 4.346,136 346,1on 110.407.
S 1 nxu --m6 S 1 ala 177 S a 974 z7a S z 5wz 1 art 3713.64C76
Cash and investments $ 3,699,597
(a) Gran, revenue is tied to projects and is billed after project funds expended. The City was not awarded the $310K grant for Lower Duwamish
Surface vvaler Conveyance project Mat was Cu0gete3 in 4013.
(b) Extra labor was for repairing the break on E Marginal Way. Break occurred 11-19-12.
(c) Purchased seals for storm drains for $3K.
(d) Advertising for bids.
(e) Bu3get for insurance !laser, on Ale actual.
(,) Annual maintenance for Ellen was uu3geteo in 111e Miscellaneous category 60t cnarge0 to nepairs tsi maintenance.
(g) t tie majority of miscellaneous costs are comprise0 or lien tees aria cretin caro Fees.
(rt) EReise toy budget 11- net 6.en a0;estl a even tnnegn reverie* nas Increases over Me last several years.
(1) Cate start on tSe x013 annual small arainage program ana storm lin station s1511as starter] construction Cut will continue into 4014.
Variance = Actual over (under) prorated budget Fund 412
32
City tit I uRWiia
Equipment RentabRaplaeam�nt Fond 501 - Rvenae and E,.penditors
As of Suptumbor 30 2013
% vT year eApircd 75.00%
2013
Prorateed Actual
Annual Bridget Baduet Year -T -Date
Vanallee **
% at Aitnoal
Budget
Revenue
Charges T r Se -rime
ERR O&M Dept Charges $ 1,409,325 $ 1,056,994 $ 1,056,994
Equipment Replacement Charges 972,088 729,066 774,066
Transportation 150 113 -
Total Charges for Services 2,381,563 1,786,172 1,831,060
45,000
t1 13)
75.00%
79.63%
0.00%
44,887 76.88%
Miscellaneous Revenue
Investment Earnings 14,45a 10,1174 is,548 0,246 1c.133%
Other Misc Revenue - - 6,918 6,918 0.0074
Total Miscellaneous Revenue 14.269 10,702 25,845 15,143 181.13%
Sale of Capital Assets 397,226 297,920 81,428 (216,491) 20.50%
Transfers In 1,030,000 772,500 - (1,030,000) 0.00% (a)
Total Revenue
3,823,058 2,867,294 1,938333 50.70%9
Expenses
11 Salaries 364,615 273,461 274,241 780 75.21%
12 Extra Labor 12,000 9,000 10,334 1,334 86.11%
13 Overtime 2.000 1.500 (1.500) 0.00%
21 FICA 27,788 20,841 21,609 768 77.76%
23 PERS 29,902 22,427 22,414 (13) 74.96%
24 Industrial Insurance 10,051 7,538 7,470 (69) 74.32%
25 Medical, Dental, Life, Optical 77,956 58,467 59,316 849 76.09%
28 Uniform Cluthinyy 950 713 89 (624) 9.33%
31 Office & Operating Supplies 2,979 2,234 1,486 (748) 49.90%
34 Items Purchased fur Rcsala 679,000 509,250 434,298(74,952) 63.96%
35 Small Tools & Mi,.or Egoipmont 2,500 1,875 3,163 1,288 126.53%
41 Professional Services 1,000 750 440 0101 43.99%
42 Communication 2,000 1,500 984 (516) 49.18%
44 Advertising - 313 373 0.00%
45 Operating Rentals & Leases30; 14c cc,60, 44,040 (1s.3) 74.39%
46 Insurance 10 1.30 ,,5e 10,848 3,431 1013.sa % (b)
' e Repairs a Maintenance 140,,01 90,386 22,143 (67,843) 18.13a%
4a Miscellaneous 8,000 6.000 6,252 252 78.15%
64 Capital Outlay 2,209,906 1,657,430 1,971,757 314.328 89.22% (c)
Total Equipment Rental Fund 3,591.700 2,693,775 2,870,219 176.444 79.91%
Indirect Cost Allocation
iota! ERpvriz..
Change in Fund Balance
Beyinnin,y Fond Balance
E..Ci..y— Fm.d Baianea
291,838 218,879 218,878 75.00%
3,883,538
(60,480)
4,000,000
$ 3,939,520
2,912,054 3,089,098 176,44 79.54%
(45,360) (1,150,764) (1,362,904) 1902.72%
4,000,000 4,132,395 132,395 103.31%
3,954,640 $ 2,981,631 5 (1,230,509) 75.6976
Cash a„d investments $ 2,998,319
(e) Tra„stet in are dune un an as -needed basis. Transfer t0 this fend wwill be duke in 4th yowler, atter LID pmcoods heva bean received.
(b) Budget fon insure,uCe based on 2012 actual.
(e) All e9oipment eAcept the fire command vehicle have been ordered. Invoices for vehicles orde,ed will be paid upon delive,y of vehIGlcs. The
purchase of the fire command vehicle has Been deferrd to 2014 as wall as $71,000 in Gusts fo, the fir pumpers. The defa,rd costs will be
included in the 2013 bad -yet amendment.
** Variance = Actual over (ander) prorated budget Fina 501
33
City of Tukwila
Insarance Fond 502 - Revenue and Expenditures
As of September 30 2013
% or year expired
75.00/
2013
Annaai 9adaet
Prorated
Budget
Actual
Year- I v -Date
variance **
% OT Af rt; I
Budget
Revenue
(Merges ror 5ervice3
Emplayes Ben'cTit Pragrams
1 ufal Chaiyes tu, Set viceb
Miscellaneous Revenue
Investment Earnings
Employer 1 rat t;ontf idotions
Employee Contri6utions
Other Misc Revenge
Total Miscellaneous Revenue
I uteri HavC..aC
Expenses
25 Medical, Dalai, Lire, Optical
41 PrUTessiinal5ervices
49 Miscellaneous
Total
Indirect cost allocation
1 vial EA ..aaa
Change in Fond Balance
Beginning Fund Balance
$ 1,200 $
900 $
482 $
(418) 40.17%
1200 900 482 (418) 4u.17%
96,000
4,483,192
78,000
1,000
4,058,192
4,659,392
4,892,940
25.000
20.500
4,938,440
73,709
5,012,149
(352,757)
4,500,000
72,000
3.302,394
58,500
750
3,493,044
3,494,544
3,669,705
18.75u
15,375
3,703,830
55,282
3,759,112
(264,568)
4,500,0uu
121,283
3,293,493
50,053
3,464,829
3,465,311
3,350, 894
14,783
4,100
3,369,777
55,282
3,425.059
40,252
4,794,386
49,283 126.34°
(68.901) 73.46%
(8,447) 64. i r%
(750) 0.0u%
(28,815) 74.38%
(29,233) 74.37%
(318,811) 68.48°
(3,968) 59.13%
(11,275) 20.00%
(334,053) 65.24%
f5.00%
(334,053)
68.34%
304,520
294,38o
-11.41%
106.547
Eniling Frn.V tlahm�c
$ 4,147,243
4,235,432
4,834,638 $ 598,206
116.57%
Cash and investments
" variance = Actual over (ander) prorated oudget
34
Fund 502
$ 6,028,570
City if 1 uKWjIa
EEOFF Insurance Fond 503 - Revenue and EApenaitoles
As or Septem5e, 30 2013
Revenue
miscellaneous Revenue
Investment Earnings
I otal miscellaneous Rereneu
10621 HarlSEEM
E..pnses
25 Medical: Dental, Life, Optical
41 Professional Services
49 Miscellaneous
04 Capital Outlay
otar
Indirect cost Allocation
/Wail l:XperrcS
Unany9 in Fond Balance
Beyinning Fond Baiance
EnWair Fund Halance
Cash and investments
% of year expired
2013
75.00%
Anllaal Baayet
Prorates
Baayet
$ 3,340 $
3,340
3,34u
479.372
19,000
498,872
9,619
508,491
(505,151)
1,600,000
1,094,849
Actual
Year -Tv -Date
2,505 $
2,505
2,595
359,529
14,625
374,154
7,214
381,360
(378,863)
1,600,000
varlanuu "
2,315 $
2,315
2,315
372,195
1,643
500
374,338
7,214
381,552
(379,237)
1,711,532
(190)
(1 u0)
(190)
12,666
(12,983)
500
184
t0)
184
(373)
111.532
1,221,137 $ 1,332,295 $ 111,159
'- variance = Actual over (ander) prorated 5aayet Fund 503
$ 1;541;195
% OT Annual
Baagut
69.32%
69.32%
69.32%
77.64%
8.42%
11.00%
0.0u%
75.04%
75.00%
75.07%
106.97%
121.69%
35