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HomeMy WebLinkAboutFS 2012-11-06 Item 2C - Ordinance/Resolution - 2012 Budget Amendment, 2013-2014 Biennial Budget, and Capital Improvement ProgramCity of Tukwila Jim Haggerton, Mayor INFORMATIONAL MEMORANDUM TO: Mayor Haggerton Finance and Safety Committee FROM: Peggy McCarthy, Finance Director DATE: November 1, 2012 SUBJECT: 2012 Year -End Budget Amendment ISSUE Adjust the biennial budget to reflect new policies and circumstances, add appropriation to funds at risk of exceeding budget in order to remain in compliance with state law, and reallocate budget authority among General Fund departments to prevent over budget situations, consistent with past City practice. BACKGROUND The budget modifications refine the budget pursuant to Tukwila Municipal Code 3.30.020 and RCW 35A.33.120. The ordinance amending the budget must be passed before the end of the calendar year. The purpose and type of adjustments proposed for the 2012 budget modification are as follows: Council Decisions Approvals Revenue Backed Expenditures Other budgetary changes for: Expenditures exceeding budget Accounting changes Costs carried over to 2013 As demonstrated by the attached budget adjustment worksheet and ordinance draft, and as discussed below, although budget changes for several line items are proposed, only two changes, items 16 and 17 on the budget adjustment worksheet, result in adjustment to the City- wide biennial budget. DISCUSSION General Fund 000 Additional budget is added to fund the Strategic Plan, provide for additional costs associated with the new firefighter labor agreement and reflect the employee reinstatement stemming from the 2010 reduction in force. The Municipal Court increased staffing by .25 full time equivalents as part of a service initiative whereby probation services are provided to the City of SeaTac by the City's Jail Alternative Specialist. These additional costs are funded through the service fees charged to SeaTac. Certain other General Fund departments experienced higher actual costs than originally estimated due to utility rate increases and other reasons. These increases in budgeted costs are offset by a reduction in the Department 20 transfers -out account resulting in W e INFORMATIONAL MEMO Page 2 no change to the biennial budget. Additional indirect cost allocation revenue derived from a Public Works overhead charge (see Finance and Safety April 3, 2012 agenda packet for more information) and the revenue generated from the SeaTac probation services is offset by a reduction in sale of capital asset revenue. Actual General Fund revenue for 2012 is not expected to exceed the existing budgeted revenue. Again, these budget amendments have no net effect on the biennial budget. Fire Equipment Cumulative Reserve Fund 107 Budget is added to cover fire mitigation supply expenditures not contemplated in the original budget. Funding comes from the ending fund balance, some of which derives from Sound Transit contributions received in prior years for fire mitigation supplies and equipment. These budget changes have no net effect on the biennial budget. Drug Seizure Fund 109 Budget is added to cover the cost of equipping the new police Neighborhood Resource Center (NRC) for occupancy and use by the Police Department. Funding for these costs comes from the ending fund balance. These budget changes have no net effect on the biennial budget. Debt Service Funds Budget is added to certain debt service funds to cover registration costs, to reflect application of an accounting principle, and to appropriate budget for debt service for the 2011 bond refunding. The refunding was approved and completed in 2011; however the budget was not amended at that time to reflect the new debt service. The biennial budget is increased for the accounting change and for the debt service on the 2011 bond refunding. General Government Improvements Fund 303 Removal of flood mitigation measures the Hesco and Super Sacks began this year but is scheduled to continue in 2013. The construction budget is reduced to reflect the extended completion time for the project. Water Fund 401 Indirect cost allocation budget is increased to reflect an additional charge for Public Works overhead. Budget is also added for Revenue Bond 1995 debt service. This bond was scheduled to be paid off in December 2011; the debt service budget was removed via the 2011 mid biennium budget modification accordingly. However, the bond was not paid off due to bond provisions precluding this and the debt service budget must be reinstated. The additional expenditure budget is funded through ending fund balance; therefore there is no net effect on the biennial budget. Water Fund 402 Indirect cost allocation budget is increased to reflect an additional charge for Public Works overhead. The additional expenditure budget is funded through ending fund balance; therefore, there is no net effect on the biennial budget. W:11Users\Peggy\Budget 13- 1AAmendments 201211nfo Memo Budget Amendment2012 FINAL.doc 20 INFORMATIONAL MEMO Page 3 Water Fund 412 Indirect cost allocation budget is increased to reflect an additional charge for Public Works overhead. The additional expenditure budget is funded through ending fund balance; therefore, there is no net effect on the biennial budget. Water Fund 501 Indirect cost allocation budget is increased to reflect an additional charge for Public Works overhead. The additional expenditure budget is funded through ending fund balance; therefore, there is no net effect on the biennial budget. Health Insurance Fund 502 Budget for medical costs is increased as a result of actual expenditures and due to an actuarial increase in the IBNR (incurred but not reported) reserve. The additional expenditure budget is funded through ending fund balance; therefore there is no net effect on the biennial budget. FINANCIAL IMPACT Expenditures and revenues of the biennial budget are increased by $321,165. RECOMMENDATION The Finance and Safety Committee is being asked to approve the 2012 year -end budget amendment. This item is scheduled for the November 26, 2012 Committee of the Whole, and December 3, 2012 Regular Council Meeting. ATTACHMENTS Draft Ordinance 2012 Year -End Budget Summary 2012 Year -End Budget Amendment Worksheet W:\lUsers\Peggy\Budget 13- 141Amendments 201211nfo Memo Budget Amendment2012 FINAL.doc 21 22 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, AMENDING ORDINANCE NO. 2319, WHICH ADOPTED THE CITY OF TUKWILA'S BIENNIAL BUDGET FOR THE 2011 -2012 BIENNIUM, TO ADOPT AN AMENDED BIENNIAL BUDGET; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, on December 6, 2010, the City Council of the City of Tukwila adopted Ordinance No. 2319, which adopted the 2011 -2012 biennial budget of the City of Tukwila; and WHEREAS, on November 26, 2012, following required public notification, the City Council conducted a public hearing on the proposed 2012 year -end budget amendment; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY ORDAINS AS FOLLOWS: Section 1. Ordinance Amended. Tukwila Ordinance No. 2319 is hereby amended with the City Council's adoption of the document entitled "City of Tukwila 2012 Year -End Budget Amendment," attached hereto and incorporated by this reference as if fully set forth herein, in accordance with RCW 35A.34.200. 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 $105,924,696 $105,924,696 101 Hotel /Motel Tax Fund $3,652,148 $3,652,148 104 Arterial Street $95,408,930 $95,408,930 214 LTGO Bonds 2010A $134,681 $134,681 215 LTGO Bonds 2010B $64,541 $64,541 303 General Gov Improvements $3,858,545 $3,858,545 W: Word Processing \OrdinancesWmend 2011 -2012 Biennial Budget 10 -26 -12 VC:bjs Page 1 of 2 23 Section 3. Copies on File. A complete copy of the final budget for 2011 -2012, 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 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 2012. ATTEST /AUTH ENTICATED: Christy O'Flaherty, MMC, City Clerk Jim Haggerton, Mayor APPROVED AS TO FORM BY: Shelley M. Kerslake, City Attorney Filed with the City Clerk: Passed by the City Council: Published: Effective Date: Ordinance Number: Attachment: City of Tukwila 2012 Year -end Budget Amendment W: Word Processing \Ordinances\Amend 2011 -2012 Biennial Budget 10 -26 -12 VC:bjs Page 2 of 2 24 CITY OF TUKWILA 2012 YEAR -END BUDGET AMENDMENT SUMMARY 25 2011 -2012 Adopted 2012 Year- Adjusted Budgetas End 2011 -2012 Modified Amendment Budget Fund 000 General $114,598,514 114,598,514 101 Hotel /Motel Tax 3,796,633 3,796,633 103 City Street 1,755,171 1,755,171 104 Arterial Street 56,202,266 56,202,266 105 Contingency 5,755,708 5,755,708 107 Fire Equipment Cumulative Reserve 1,673,041 1,673,041 109 Drug Seizure Fund 614,000 614,000 209 Limited Tax G.O. Bonds, 2003 4,489,882 4,489,882 210 Limited Tax G.O. Refunding Bonds, 2003 1,002,825 1,002,825 211 Limited Tax G.O. Refunding Bonds, 2008 1,681,171 1,681,171 212 Limited Tax G.O. Bonds, 2009A 60,350 153,200 213,550 213 Limited Tax G.O. Bonds, 2009B 509,043 509,043 214 Limited Tax G.O. Bonds, 2010A 789,750 789,750 215 Limited Tax G.O. Bonds, 20106 386,900 386,900 216 Limited Tax G.O. Refunding Bonds Valley Com 403,900 403,900 217 Limited Tax G.O. Refunding Bonds, 2011 167,965 167,965 301 Land Acquisition, Recreation Park Development 9,792,015 9,792,015 302 Facility Replacement 3,891,877 3,891,877 303 General Government Improvements 3,658,109 3,658,109 304 Fire Improvements 430,300 430,300 401 Water 17,413,433 17,413,433 402 Sewer 15,802,626 15,802,626 405 Bond Reserve 822,000 822,000 411 Foster Golf Course 4,855,278 4,855,278 412 Surface Water 9,867,549 9,867,549 501 Equipment Rental 11,418,895 11,418,895 502 Insurance Fund 17,563,949 17,563,949 503 Insurance LEOFF 1 Fund 3,754,886 3,754,886 611 Firemen's Pension 2,995,616 2,995,616 Total $295,985,687 321,165 296,306,852 25 CITY OF TUKWILA 2012 YEAR -END BUDGET AMENDMENT WORKSHEET Revenue Backed Expenditures 4 Municipal Court Additional .25 FTE for provision Salaries 000.09.523.300.11.00 20,000 of probation services to the City Various Benefits 000.09.523.300.2x.xx of SeaTac 2,000 22,000 Other revenue 000.369.xxx.xx.xx 22,000 Other 5 City Attorney Actual in excess of budget Tukwila Village and other matters 6 Police Department Actual in excess of budget 7 Park Maintenance Actual in excess of budget water and surface water costs 8 Street Maintenance Actual in excess of budget 9 Department 20 Special Matters 000.06.515.200.41.03 Monitoring of Prisoners 000.10.523.200.41.00 24,000 Valley Com Dispatch 000.10.528.600.51.00 53,000 Public Utility Services/ 000.15.576.800.47.xx SSWM charges Public Utility Services/ 000.16.542.300.47.xx SSWM charges Reduce transfers to Transfers out 000.20.597.000.00.00 Contingency fund 10 Revenue Biennial Budget WORKSHEET Transfers -In 000.397.190.00.00 derived from Public Works overhead charge Increase (Decrease) Proceeds from the sale 000.395.100.00.00 revenue account to offset Detail Expenditure Revenues Revenues Expenditures a e a Council Decisions Approvals 1 Mayor's Department Strategic Plan Professional Services 000.03.513.100.41.02 130,000 2 Fire Department Firefighter signing bonus and Salaries 000.11.522.200.11.00 195,235 training budget resulting from Salaries 000.11.522.300.11.00 11,954 new labor agreement. Salaries 000.11.522.400.11.00 7,949 Salaries 000.11.522.600.11.00 4,629 FICA 000.11.522.200.21.00 2,666 FICA 000.11.522.300.21.00 163 FICA 000.11.522.400.21.00 109 FICA 000.11.522.600.21.00 63 222,768 Training budget 000.11.522.400.49.04 12,000 3 Parks Maintenance Department Reinstatement of 1.5 FTE in Salaries 000.15.576.800.11.00 91,613 2011 resulting from Teamsters FICA 000.15.576.800.21.00 6,909 reduction in force agreement PERS 000.15.576.800.23.00 6,706 Labors Industries 000.15.576.800.24.00 2,600 Med, Dent, Life, Opt 000.15.576.800.25.00 8,964 Self Ins Med /Dent 000.15.576.800.25.97 828 117,620 Revenue Backed Expenditures 4 Municipal Court Additional .25 FTE for provision Salaries 000.09.523.300.11.00 20,000 of probation services to the City Various Benefits 000.09.523.300.2x.xx of SeaTac 2,000 22,000 Other revenue 000.369.xxx.xx.xx 22,000 Other 5 City Attorney Actual in excess of budget Tukwila Village and other matters 6 Police Department Actual in excess of budget 7 Park Maintenance Actual in excess of budget water and surface water costs 8 Street Maintenance Actual in excess of budget 9 Department 20 Special Matters 000.06.515.200.41.03 Monitoring of Prisoners 000.10.523.200.41.00 24,000 Valley Com Dispatch 000.10.528.600.51.00 53,000 Public Utility Services/ 000.15.576.800.47.xx SSWM charges Public Utility Services/ 000.16.542.300.47.xx SSWM charges Reduce transfers to Transfers out 000.20.597.000.00.00 Contingency fund 10 Revenue Indirect cost allocation revenue Transfers -In 000.397.190.00.00 derived from Public Works overhead charge 11 Reduction in overbudgeted Proceeds from the sale 000.395.100.00.00 revenue account to offset of Capital assets revenue increases 100,000 77,000 20,000 80,000 (781, 388) 605,618 (627,618) TOTAL GENERAL FUND 26 CITY OF TUKWILA 2012 YEAR -END BUDGET AMENDMENT WORKSHEET 27 Biennial Budget WORKSHEET Increase (Decre Detail Expenditure Revenues Revenues Expenditures c Other 12 Fire mitigation supplies funded Fire Mitigation Supplies 107.00.526.800.31.02 10,000 through Sound Transit revenues received in prior Est Ending Unreserved 107.00.291.840.00.00 (10,000) years; no budget provided for Fund Balance 2012 TOTAL FIRE EQUIPMENT RESERVE Council Decisions /Approvals 13 Neighborhood Resource Center Machinery Equipment 109.00.594.215.64.00 53,000 tenant improvements Est Ending Unreserved 107.00.291.840.00.00 (53,000) Fund Balance TOTAL DRUG SEIZURE FUND Other- Accounting change, 14 Actual in excess of budget Debt Registration Cost 210.00.592.730.85.00 1,000 Ending fund balance 210.00.291.840.00.00 (1,000) 15 Actual in excess of budget Debt Registration Cost 211.00.592.190.85.00 1,000 Ending fund balance 211.00.291.840.00.00 (1,000) 16 Accounting change to reflect Principal Payment 212.00.591.950.71.00 153,200 153,200 principal payment by SCORE Capital Contribution 212.379.xxx.xx.xx 153,200 153,200 on behalf of City as capital contribution Council Decisions /Approvals 17 2011 bond refunding; budget Debt Principal 217.00.591.950.71.00 25,000 was not added at time of Debt Interest 217.00.591.950.83.00 141,965 Council approval Debt Registration Cost 217.00.592.950.85.00 1,000 167,965 167,965 Transfer In 217.397.197.00.00 167,965 167,965 TOTAL DEBT SERVICE FUNDS 321,165 321,165 Other 1g Temporary levee removal work Construction Projects 303.98.594.190.65.00 (700,000) extended to 2013, budget Ending fund balance 303.00.291.840.00.00 700,000 reduction /carryover TOTAL GENERAL GOVT IMPROVEMENTS •s Other- 19 Additional indirect cost Misc General Govt 401.01.597.190.00.00 151,158 allocation charge for Public Works overhead Council Decisions /Approvals 20 Debt service budget added Interest 401.02.592.346.83.00 80,495 back for Revenue bond '95 Principal 401.02.582. 310,000 390,495 27 CITY OF TUKWILA 2012 YEAR -END BUDGET AMENDMENT WORKSHEET WORKSHEET Biennial Budget Increase (Decrease) 2qLay Expendity Revenues Revenues Expenditures mmcjy);,.< ommy m mom Other 22 Additional indirect cost Misc General Govt 412.01.597.190.00.00 187,122 allocation charge for Public Ending working capital 412.02.293.800.00.00 (187,122) Wo rk s o verhead TOTAL SURFACE WATER FUND Other 23 Additional indirect cost Misc General Govt 501.01.597.190.00.00 94,419 allocation charge for Public Works overhead Ending working capital 501.002.293.800.00.0 (94,419) W City of Tukwila Jim Haggerton, Mayor INFORMATIONAL MEMORANDUM TO: Mayor Haggerton Finance and Safety Committee FROM: Peggy McCarthy, Finance Director BY: Vicky Carlsen, Deputy Finance Director DATE: November 1, 2012 SUBJECT: 2013 -2014 Biennial Budget Ordinance 2013 -2014 Financial Planning Model and Capital Improvement Program ISSUE Adopt the 2013 -2014 biennial budget and 2013 -2018 Capital Improvement Plan (CIP) by the end of December. This typically happens at the first Regular meeting in December. BACKGROUND The proposed preliminary budget for 2013 -2014 and draft 2013 -2018 CIP were presented to Council on October 1, 2012. Council held budget workshops on October 10, 11, and 12, 2012 to discuss the budget and CIP. Changes proposed by Council at the budget workshops were taken into consideration and then incorporated into the preliminary budget. The preliminary 2013 -2014 budget was presented to Council on October 22, 2012. Since that time, one final addition has been made to the preliminary budget. The addition is explained in detail below. DISCUSSION The preliminary 2013 -2014 biennial budget reflects the recommendations suggested by Council during the budget workshops. At this time, the preliminary 2013 -2014 biennial budget is being presented to Finance Safety Committee for review and discussion. A list of changes to the proposed preliminary budget was presented to the Council at the October 22, 2012 Committee of the Whole meeting. These changes included, among other items, increasing the General Fund biennial expenditures by $1.8 million for comprehensive crime reduction initiatives, additional funding of $200 thousand to continue the Strategic Plan initiative, restoring the self- insured healthcare premium for active employees, removing the funding for the LEOFF 1 retiree self- insured healthcare plan for the biennium, and modifying the facilities plan to include only scope work planned through 2014. Additionally, the budget creates an annual investment in safe sidewalks in neighborhoods. A final change to the preliminary budget is to add one position to the Mayor's Office. This position, Government Relations Manager, will be heavily involved with continuing the efforts of the Strategic Plan by enhancing community relations, engaging public in activities of the City, and fostering communications with diverse ethnic groups. This position will also be a part of federal, state, and local affairs and actively work with Association of Washington Cities (AWC), Suburban Cities Association, and King County regional committees. Additionally, this position will play an integral part in obtaining grant revenue for the City and be dedicated to State legislative issues. 29 INFORMATIONAL MEMO Page 2 RECOMMENDATION The Finance and Safety Committee is being asked to approve the 2013 -2014 biennial budget ordinance and the 2013 -2018 Financial Planning Model and Capital Improvement Plan resolution and forward to the Committee of the Whole. This item is scheduled for the November 6, 2012 finance Safety Committee meeting, the November 26, 2012 Committee of the Whole, and December 3, 2012 Regular Council Meeting. ATTACHMENTS Draft Budget Ordinance Draft CIP Resolution Reconciliation of the 2013 -2014 Budget Summary to Ordinance ME AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, ADOPTING THE BIENNIAL BUDGET OF THE CITY OF TUKWILA FOR THE 2013- 2014 BIENNIUM; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, the preliminary budget of the City of Tukwila for the 2013 -2014 biennium was submitted to the City Council in a timely manner for their review, and WHEREAS, a Public Hearing on the proposed budget was advertised and held on November 26, 2012; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY ORDAINS AS FOLLOWS: Section 1. The City Council hereby adopts the document entitled "City of Tukwila 2013 -2014 Budget," incorporated by this reference as if fully set forth herein, in accordance with RCW 35A.34.120. Section 2. The totals of the estimated revenues and appropriations for each separate fund and the aggregate totals are as follows: W: Word Processing \Ordinances\Adopt 2013 -2014 Biennial Budget 10 -26 -12 VC:bjs Page 1 of 3 31 Total Total Fund Expenditures Revenues 000 General $120,930,819 $120,930,819 101. Hotel /Motel 3,712,082 3,712,082 103 City Street 4,600,000 4,600,000 104 Arterial Street 48,987,820 48,987,820 105 Contingency 5,203,632 5,203,632 107 Fire Equipment Cumulative Reserve 1,030,000 1,030,000 109 Drug Seizure Fund 472,000 472,000 209 Limited Tax G.O. Bonds 2003 3,379,788 3,379,788 210 Limited Tax G.O. Refunding Bonds, 2003 979,750 979,750 211 Limited Tax G.O. Refunding Bonds, 2008 1,550,000 1,550,000 212 Limited Tax G.O. Bonds, 2009A 865,000 865,000 W: Word Processing \Ordinances\Adopt 2013 -2014 Biennial Budget 10 -26 -12 VC:bjs Page 1 of 3 31 Section 3. A complete copy of the final budget for 2013 -2014, as adopted, together with a copy of this adopting 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 five days after passage and publication as provided by law. W: Word Processing \Ordinances\Ndopt 2013 -2014 Biennial Budget 10 -26 -12 vc:bjs Page 2 of 3 32 Total Total Fund Expenditures Revenues 214 Limited Tax G.O. Bonds, 2010A 1,172,114 1,172,114 216 Limited Tax G.O. Refunding Bonds, ValleyComm 472,000 472,000 217 2011 Refunding Bonds 717,000 717,000 233 2013 LID 1,707,400 1,707,400 301 Land Acquisition, Recreation Park Devl. 4,577,000 4,577,000 302 Facility Replacement 6,366,204 6,366,204 303 General Government Improvements 2,173,684 2,173,684 304 Fire Improvements 400,200 400,200 401 Water 16,814,000 16,814,000 402 Sewer 14,401,000 14,401,000 411 Foster Golf Course 4,033,594 4,033,594 412 Surface Water 13,288,800 13,288,800 501 Equipment Rental 10,660,360 10,660,360 502 Insurance Fund 13,818,784 13,818,784 503 Insurance LEOFF 1 Fund 1,606,680 1,606,680 611 Firemen's Pension 1,537,300 1,537,300 Total All Funds Combined 285,457,011 285,457,011 Section 3. A complete copy of the final budget for 2013 -2014, as adopted, together with a copy of this adopting 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 five days after passage and publication as provided by law. W: Word Processing \Ordinances\Ndopt 2013 -2014 Biennial Budget 10 -26 -12 vc:bjs Page 2 of 3 32 PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of 2012. ATTEST /AUTHENTICATED: Christy O'Flaherty, MMC, City Clerk APPROVED AS TO FORM BY: Jim Haggerton, Mayor Filed with the City Clerk Passed by the City Council: Published: Effective Date: Shelley M. Kerslake, City Attorney Ordinance Number: Attachment: City of Tukwila 2013 -2014 Budget W: Word Processing \OrdinancesWdopt 2013 -2014 Biennial Budget 10 -26 -12 VC:bjs Page 3 of 3 33 34 sFA� .�r. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, ADOPTING THE 2013 -2018 FINANCIAL PLANNING MODEL AND THE CAPITAL IMPROVEMENT PROGRAM FOR GENERAL GOVERNMENT AND THE CITY'S ENTERPRISE FUNDS. WHEREAS, when used in conjunction with the biennial City budget, the Capital Improvement Program (CIP) and the Financial Planning Model for the period 2013 -2018 are resource documents to help plan directions the City will consider for the future; and WHEREAS, the Financial Planning Model and Capital Improvement Program are not permanent fixed plans, but are guidelines or tools to help reflect future goals and future resources at the time budgets are being planned; and WHEREAS, the commitment of funds and resources can only be made through the budget process; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY RESOLVES AS FOLLOWS: Section 1. The City Council hereby adopts the 2013 -2018 Financial Planning Model and accompanying Capital Improvement Program, incorporated by this reference as if fully set forth herein. Section 2. A copy of the 2013 -2018 Financial Planning Model and accompanying Capital Improvement Program shall be kept on file in the City Clerk's Office. Section 3. The assumptions, revenues and expenditures will be reviewed and updated annually, or as necessary, by the City Council. Section 4. The detail of Capital Improvement Program projects will be reflected in the published Financial Planning Model and Capital Improvement Program 2013 -2018. W: \Word Processing- City \Resolutions \Financial Planning Model CIP 10 -26 -12 VC:bjs Page 1 of 2 35 PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of 2012. ATTEST /AUTHENTICATED: Christy O'Flaherty, MMC, City Clerk Verna Seal, Council President APPROVED AS TO FORM BY: Shelley M. Kerslake, City Attorney Filed with the City Clerk: Passed by the City Council: Resolution Number: Attachment: Financial Planning Model and Capital Improvement Program 2013 -2018 W: \Word Processing- City \Resolutions \Financial Planning Model CIP 10 -26 -12 VC: bjs Page 2 of 2 36 Reconciliation of 2013 -2014 Budget Summary to Ordinance 2013 2014 2014 Ending Total Fund Expenditures Expenditures Fund Balance Expenditures 000 General 55,526,548 59,976,109 5,428,162 120,930,819 101 Hotel /Motel 1,646,282 1,649,003 416,797 3,712,082 103 City Street 1,027,000 3,550,000 23,000 4,600,000 104 Arterial Street 23,583,425 25,212,291 192,104 48,987,820 105 Contingency 5,203,632 5,203,632 107 Fire Equipment Cumulative Reserve 1,030,000 1,030,000 109 Drug Seizure Fund 55,000 55,000 362,000 472,000 209 Limited Tax G.O. Bonds 2003 3,379,787 1 3,379,788 210 Limited Tax G.O. Refunding Bonds, 2003 490,500 488,250 1,000 979,750 211 Limited Tax G.O. Refunding Bonds, 2008 737,000 812,000 1,000 1,550,000 212 Limited Tax G.O. Bonds, 2009A 429,815 431,166 4,019 865,000 214 Limited Tax G.O. Bonds, 2010A 585,074 584,424 2,616 1,172,114 216 Limited Tax G.O. Refunding Bonds, ValleyComm 240,880 229,280 1,840 472,000 217 2011 Refunding Bonds 167,975 547,675 1,350 717,000 233 2013 LID 859,000 848,400 1,707,400 301 Land Acquisition, Recreation Park Devl. 1,122,000 2,682,000 773,000 4,577,000 302 Facility Replacement 1,590,000 4,365,000 411,204 6,366,204 303 General Government Improvements 1,454,937 460,205 258,542 2,173,684 304 Fire Improvements 400,200 400,200 401 Water 6,596,809 7,099,456 3,117,735 16,814,000 402 Sewer 7,163,884 6,683,813 553,302 14,401,000 411 Foster Golf Course 1,707,617 1,751,908 574,069 4,033,594 412 Surface Water 5,126,694 7,129,092 1,033,014 13,288,800 501 Equipment Rental 3,883,538 2,414,633 4,362,189 10,660,360 502 Insurance Fund 5,012,149 5,373,006 3,433,629 13,818,784 503 Insurance LEOFF 1 Fund 508,491 553,078 545,111 1,606,680 611 Firemen's Pension 70,900 72,727 1,393,673 1,537,300 Total 123,995,304 132,968,517 1 28,493,189 285,457,011 37 Reconciliation of 2013 -2014 Budget Summary to Ordinance 2013 Beginning Fund Fund Balance 2013 Revenues 2014 Revenues Total Revenues 000 General 5,000,000 59,515,079 56,415,741 120,930,819 101 Hotel /Motel 650,000 1,524,766 1,537,316 3,712,082 103 City Street 700,000 839,000 3,061,000 4,600,000 104 Arterial Street 3,000,000 20,994,820 24,993,000 48,987,820 105 Contingency 1,500,000 1,501,816 2,201,816 5,203,632 107 Fire Equipment Cumulative Reserve 1,030,000 1,030,000 109 Drug Seizure Fund 280,000 96,000 96,000 472,000 209 Limited Tax G.O. Bonds 2003 3,303,000 76,788 3,379,788 210 Limited Tax G.O. Refunding Bonds, 2003 1,000 490,500 488,250 979,750 211 Limited Tax G.O. Refunding Bonds, 2008 1,000 737,000 812,000 1,550,000 212 Limited Tax G.O. Bonds, 2009A 1,000 432,000 432,000 865,000 214 Limited Tax G.O. Bonds, 2010A 1,000 586,057 585,057 1,172,114 216 Limited Tax G.O. Refunding Bonds, ValleyComm 1,000 241,000 230,000 472,000 217 2011 Refunding Bonds 1,000 168,000 548,000 717,000 233 2013 LID 859,000 848,400 1,707,400 301 Land Acquisition, Recreation Park Devl. 500,000 1,149,000 2,928,000 4,577,000 302 Facility Replacement 2,000,000 5,602 4,360,602 6,366,204 303 General Government Improvements 200,000 1,347,842 625,842 2,173,684 304 Fire Improvements 300,000 50,100 50,100 400,200 401 Water 4,000,000 5,392,000 7,422,000 16,814,000 402 Sewer 1,100,000 6,655,000 6,646,000 14,401,000 411 Foster Golf Course 200,000 1,791,597 2,041,997 4,033,594 412 Surface Wafter 2,000,000 4,206,900 7,081,900 13,288,800 501 Equipment Rental 4,000,000 3,823,058 2,837,302 10,660,360 502 Insurance Fund 4,500,000 4,659,392 4,659,392 13,818,784 503 Insurance LEOFF 1 Fund 1,600,000 3,340 3,340 1,606,680 611 Firemen's Pension 1,420,000 58,650 58,650 1,537,300 Total 37,289,000 117,204,306 130,963,705 285,457,011 9: