HomeMy WebLinkAboutFS 2009-11-03 Item 2D - Ordinance - 2009-2010 Biennal Budget AmendmentTO:
ISSUE
BACKGROUND
DISCUSSION
City of Tukwila
INFORMATIONAL MEMORANDUM
Mayor Haggerton
Rhonda Berry
Finance and Safety Committee
FROM: Shawn Hunstock, Finance Director
DATE: October 29, 2009
SUBJECT: 2009 -2010 Mid Biennium Budget Amendment
Jim Haggerton, Mayor
The Council must review and, if necessary, pass an Ordinance providing for a mid
biennium budget amendment, in accordance with RCW 35A.34.130. The amendment, if
necessary, must be passed before the end of the calendar year.
The City Council passed Ordinance 2221 on December 15, 2008, adopting the 2009-
2010 biennial budget. The City has amended the adopted budget several times during
2009, primarily related to identified cost savings that were moved into Department 20 in
the General Fund.
The budget amendment being proposed addresses several different items:
1. Final amendment for calendar year 2009, addressing projected deficits in the
Finance and Legal departments.
2. Implementation of the water, sewer and surface water utility taxes.
3. Funding for Howard Hanson Dam related expenditures.
4. Implementation of the COPS grant.
5. Across the -board three percent reduction from each department for 2010.
6. Implementation of identified costs savings for employer PERS contributions as
well as a health /dental insurance premium holiday for 2010.
7. Correction of funding for 2009 and 2010 departmental fuel purchases.
8. Other miscellaneous adjustments.
Some items have been discussed before, such as the three percent reduction, PERS
savings and the insurance premium holiday. One of the items included with this
amendment is funding for the Howard Hanson Dam planning and mitigation efforts.
Funding will primarily come from newly enacted utility taxes. The new funding source is
expected to generate $1.7 million in 2009 and $1.4 million in 2010, for a total of
approximately $3.1 million. Including the $1.285 million we anticipate receiving from the
INFORMATIONAL MEMO
Page 2
King County Flood Zone Control District, the total funding would be just under $4.4
million. The recommendation from Administration is to reserve approximately $500,000
in each of 2009 and 2010 within fund balance in the General Fund for later identified
needs. This would leave about $3.4 million over the next year for flood planning and
mitigation efforts.
One of the items that came to light recently was a lack of funding at the department
level for fuel purchases in both 2009 and 2010. For some reason this was inadvertently
left out of the biennial budget when it was adopted. The General Fund impact for both
years of the biennium is $519,468. The recommendation is to fund departments for
these costs, which will represent revenue in the Equipment Replacement Reserve
fund (501). The revenue was already budgeted for in the 501 fund.
The budget amendment also includes funding of the COPS grant. The anticipated
expenditures in 2010 are $553,557, with grant revenue of $265,072, for a General Fund
contribution of $288,485.
Items in the Finance Department budget that were unfunded, or underfunded, include
$25,000 of audit costs, in excess of budget, from the State Auditors Office, $34,000 for
the EDEN Project Accounting module, $22,000 for EDEN Cashiering module expenses,
$10,500 for additional EDEN maintenance costs, $20,000 for outside labor and $24,000
in separation pay for a former employee. The EDEN Cashiering Module expenses are
ones that Council approved in 2008, but given the timing of the implementation and
training in January 2009, not all of these costs were paid for last year. The outside labor
costs were necessary due to critical deadlines related to the audit and annual financial
report at a time when we were short staffed and lacked continuity from prior year for
both processes. Also included for 2009 is $16,000 for an indirect cost study to be
conducted by year end or soon thereafter. This study was recommended by the State
Auditors Office since it has been many years since the study was last updated.
Also paid for by the Finance Department are citywide claims for amounts that are less
than our deductibles with WCIA. The total of these claims have historically been about
$175,000 each year. The budget amendment provides funding for the claims expenses
in 2009 and 2010.
The budget amendment also includes funding for the Legal department of $125,000 in
2009 and $75,000 in 2010. This is for Special Matters within the Legal budget, resulting
primarily from the Tukwila South negotiations and implementation of the development
agreement. It is expected that some of these costs will continue into 2010.
RECOMMENDATION
Council is being asked to approve the ordinance amending the adopted 2009 -2010
biennial budget.
This item is scheduled to be discussed at the November 9, 2009 Committee of the
Whole Meeting. A Public Hearing will also be held that evening. It is also scheduled for
the December 7, 2009 Regular Meeting.
C:l templXPGrpWisellnfoMemoMidBienniumBudgetAmendment _1.doc
INFORMATIONAL MEMO
Page 3
ATTACHMENT
Ordinance in draft form
2009 -2010 Mid Biennium Budget Amendment spreadsheet
C:Itemp\XPGrpW iselInfoMemoMidBienniumBudgetAmendment _1.doc
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, AMENDING ORDINANCE NO. 2221, WHICH ADOPTED THE
CITY OF TUKWILA'S FIRST BIENNIAL BUDGET FOR THE 2009 -2010 BIENNIUM,
TO ADOPT AN AMENDED MID BIENNIUM BUDGET; PROVIDING FOR
SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, on December 15, 2008, Ordinance No. 2221 adopted the 2009 -2010 biennial
budget of the City of Tukwila; and
WHEREAS, a mid- biennium budget amendment was presented to the City Council in a
timely manner for their review, in accordance with RCW 35A.34.130; and
WHEREAS, a Public Hearing on the proposed mid- biennium budget amendment was
advertised and held on November 9, 2009;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Ordinance Amended. Tukwila Ordinance No. 2221 is hereby amended with the
City Council's adoption of the document entitled "City of Tukwila 2009 -2010 Mid- Biennium
Budget Amendment," incorporated by this reference as if fully set forth herein, in accordance
with RCW 35A.33.075.
Section 2. Estimated Revenues and Appropriations. The totals of the estimated revenues
and appropriations for each separate fund and the aggregate totals are as follows:
FUND I EXPENDITURES
000 General
104 Arterial Street
211 LTGO Refunding Bonds, 2008
302 Facility Replacement
Section 3. Copies on File. A complete copy of the final budget for 2009 -2010, as adopted,
together with a copy of this amending ordinance, shall be kept on file in the City Clerk's Office,
and a copy shall be transmitted by the City Clerk to the Division of Municipal Corporations of
the Office of the State Auditor and to the Association of Washington Cities.
Section 4. Severability. If any section, subsection, paragraph, sentence, clause or phrase of
this ordinance or its application to any person or situation should be held to be invalid or
unconstitutional for any reason by a court of competent jurisdiction, such invalidity or
unconstitutionality shall not affect the validity or constitutionality of the remaining portions of
this ordinance or its application to any other person or situation.
Section 5. Effective Date. This ordinance or a summary thereof shall be published in the
official newspaper of the City, and shall take effect and be in full force and effect five days after
passage and publication as provided by law
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a
Regular Meeting thereof this day of 2009
ATTEST /AUTHENTICATED•
Christy O'Flaherty, CMC, City Clerk
APPROVED AS TO FORM BY
Office of the City Attorney
W\ Word Processing Ordinances \Budget Amendment 2009.doc
KF:ksn 10/29/2009
DRAFT
$99,497,080
$105,490,696
91,553,000
91,053,000
96,000
739,000
8,226,712
Jim Haggerton, Mayor
Filed with the City Clerk:
Passed by the City Council:
Published.
Effective Date:
Ordinance Number:
REVENUES
$99
$105,490,696
91,553,000
91,053,000
96,000
7/Y
8,226,712
Page 1 of 1
City of Tukwila
2009.2010 Mid Biennium Budget Amendment
General Fund 000
Revenues:
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Page 3
Page 3
Page 3
Page 3
Page 6
Expenditures:
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Page 28
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Page 32
Page 32
Page 32
Page 32
Page 32
Page 48
Page 60
Page 60
Page 60
Page 64
Page 64
Page 64
Page 64
Page 64
Page 52
Page 52
Page 70
Page 70
Page 70
Page 70
Page 70
Page 72
Page 72
Page 72
Page 72
Page 72
Page 72
Page 72
Page 56
Page 56
Page 56
Page 56
Page 94
Page 94
Page 94
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Page 94
Page 96
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Local Retail Sales Use Tax
Inlerfund Utility Tax Water
Interfund Utility Tax Sewer
Intedund Utility Tax Surface Water
COPS Grant
AOC Interpreter Reimbursement
King Co HazMat Training Grant
King County Fbad Control Zone District Reimb
Transfer In from Fund 2XX Debt Service Funds
Total Revenues
City Council Unallocated Reduction
City Council PERS (Employer Rate Reduction)
City Council Self- Insurance (Premium Holiday)
Mayor's Office Unallocated Reduction
Mayor's Office PERS (Employer Rate Reduction)
Mayor's Office Self- Insurance (Premium Holiday)
Mayor's Office Equipment Replacement
Mayor's Office Equipment Rental O &M
Clerk's Office Misc (Laserfche Agenda Manager)
Human Resources Unallocated Reduction
Human Resources PERS (Employer Rate Reduction)
Human Resources Self- Insurance (Premium Holiday)
Finance Unallocated Reduction
Finance PERS (Employer Rate Reduction)
Finance Self-Insurance (Premium Holiday)
Finance Professional Services
Finance Claims and Judgements
Legal Unallocated Reduction
Legal Special Matters
Parks Rec Unallocated Reduction
Parks Rec PERS (Employer Rate Reduction)
Parks Rec Self- Insurance (Premium Holiday)
Parks Rec- Equipment Replacement
Parks Rec- Equipment Rental O &M
DCD Unallocated Reduction
DCD PERS (Employer Rate Reduction)
DCD Self Insurance (Premium Holiday)
DCD Equipment Replacement (Code Enforcement)
DCD Equipment Rental O &M (Code Enforcement)
DCD Equipment Replacement (Bldg Plan Review)
DCD Equipment Rental O &M (Bldg Plan Review)
Municipal Court Unallocated Reduction
Municipal Court PERS (Employer Rate Reduction)
Municipal Court Self- Insurance (Premium Holiday)
Municipal Court Interpreters
Police Dept LEOFF (Employer Rate Reduction)
Police Dept PERS (Employer Rate Reduction)
Police Dept Self- Insurance (Premium Holiday)
Police Dept Equip Replacement (Admin)
Police Dept Equip Rental O &M (Adman)
Police Dept Equip Replacement (Investigation)
Police Dept Equip Rental O &M (Investigation)
Police Dept Equip Replacement (Patrol)
Police Dept Equip Rental O &M (Patrol)
Total
Adjustment
313.100.00.00 500,000 (p)
314.520.00.00 1,145,000 (a)
314.540.00.00 1,257,000 (a)
314.580.00.00 700,000 (a)
33716X.XX.XX 265,072 (b)
334.010.20.00 11,045 (c)
333.970.67.01 44,079 (d)
337.070.XX.XX 1,285,000 (a)
397 19X.XX 786,500 (e)
5,993,696
01.511.600.00.05 (8,951) (f)
01.511.600.23.00 (4,837) (g)
01.511.600.25.97 (1,625) (h)
03.513.100.00.05 (70,771) (f)
03.513.XXX.23.00 (28,863) (g)
03.513.XXX.25.97 (35,412) (h)
03.513.100.45.94 (11,096) (1)
03.511100.4695 5,069 (o)
03.514.300.49.00 (q)
04.516.200.00.05 (18,153) (f)
04.516.200.23.00 (10,074) (g)
04.516.200.25.97 (5,220) (h)
05.514.230.00.05 (55,100) (f)
05.514.230.23.00 (28,635) (g)
05.514.230.25.97 (9,635) (h)
05.514.230.41.00 149,520 (i)
05.514.230.49.03 320,000 (i)
06.515.200.00.05 (14,872) (f)
06.515.200.41.03 200,000 (i)
07.57420600.05 (81,665) (f)
07.57X.XXX.23.00 (32,079) (g)
07.57X.XXX.25.97 (40,128) (h)
07.574,200.45.94 (27,738) (f)
07.574.200.45.95 12,672 (o)
08.559.600.00.05 (82,950) (0
08.55X.XXX,23.00 (52,892) (g)
08.55X.XXX.25.97 (27,952) (h)
08.558.603.45.94 (1,415) (1)
08.558.603.45.95 633 (o)
08.559.600.45.94 (11,317) (f)
08.559.600.45.95 5,069 (o)
09.523.300.00.05 (18,363) (g)
09.5XX.XXX.23.00 (17,727) (g)
09.5XX.XXX.25.97 (11,356) (h)
09.512.500.41.03 11,045 (c)
10.521.XXX,22.00 (4,870) (g)
10.521.XXX.23.00 (32,881) (g)
10.521.XXX.25.97 (151,738) (h)
10.521.100.45.94 (25,464) (f)
10.521.100.45.95 11,403 (o)
10.521.210.45.94 (31,122) (f)
10.521.210.45.95 13,937 (o)
10.521.220.45.94 (379,833) (f)
10.521.220.45.95 170,093 (o)
Fuel PERS Health/Dental Utility Taxes/
l i 3% Budget Purchases Employer Premium Howard COPS Other General
2009 2010 Reduction from 501 Fund Contribution Savings Hanson Dam Grant Fund Transfers Total
500,000 500,000 500.000
655,000 490,000 1,145,000 1,145,000
707,000 550,000 1,257,000 1,257,000
382,000 318,000 700,000 700,000
265,072 265,072 265,072
11,045 11,045 11,045
44,079 44,079 44,079
1,285,000 1,285,000 1,285,000
786.500 786.500 786.500
4,370,624 1,623,072 4,387,000 265,072 1,341,624 5,993,696
(8,951) (8,951) (8,951)
(4,837),;, (4,837) (4,837)
(1,625),,t' (1,625) (1,625)
(70,771)''' (70,771) (70,771)
(28,863), (28,863) (28,863)
(35,412): (35,412) (35,412)
(11,096) 1 (11,096) (11,096)
2,558 2,511 5,069 5,069
(10,500) 10,500 (q)
(18,153) (18,153) (18,153)
(10,074) (10,074) (10,074)
(5,220) (5,220) (5,220)
(55,100) (55,100) (55,100)
(28,635) (28,635) (28,635)
(9,635) (9,635) (9,635)
116,520 33,000 149,520 (i) 149,520
175,000 145,000 320,000 (I) 320,000
(14,872) (14,872) (14,872)
125,000 75,000 200,000 0) 200,000
(81,665) (81,665) (81,665)
(32,079) (32,079) (32,079)
(40,128) (40,128) (40,128)
(27,738) (27,738) (27,738)
6,392 6,280 12,672 12,672
(82,950) (82,950) (82,950)
(52,892) I (52,892) (52,892)
(27,952) (27,952) (27,952)
(1,415) (1,415) (1,415)
313 320.,. 633 633
(11,317) (11,317) (11,317)
2,512 2,557 5,069 5,069
(18,363) (18,363) (18,363)
(17,727) (17,727) (17,727)
(11,356)' j (11,356) (11,356)
11,045 11,045 (c) 11,045
(4,870) (4,870) (4,870)
(32,881), (32,881) (32,881)
(151,738) (151,738) (151,738)
(25,464) (25,464) (25,464)
5,645 5,758 11,403 11,403
(31,122) (31,122) (31,122)
6,892 7,045 13,937 13,937
(379,833)• (379,833) (379,833)
84,088 86,005 170,093 170,093
Page 96
Page 102
Page 102
Page 103
Page 103
Page 105
Page 105
Page 110
Page 110
Page 110
Page 110
Page 110
Page 110
Page 112
Page 112
Page 112
Page 114
Page 114
Page 116
Page 116
Page 116
Page 119
Page 119
Page 122
Page 52
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Page 52
Page 130
Page 130
Page 130
Page 130
Page 130
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Page 134
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Page 136
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Page 78
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Page 142
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Fuel PERS Health/Dental Utility Taxes/
Total 3% Budget Purchases Employer Premium Howard COPS Other General
Police Dept COPS Grant 10.521.220.XX.XX
Adjustment 2009 2010 Reduction from 501 Fund Contribution Savings Hanson Dam Gran( Fund Transfers Total Police Dept Equip Replacement (Gambling Act) 10.521.250.45.94 553,557 (b) 553,557 ;x(( 553,557 553,557
(16,976) (f) 3 (16,976).. (16,976)
Police Dept Equip Rental 0 &M (Gambling Act) 10.521.250.45.95 7,602 (o) 6,976)
7,602
3,758 3,844 (17,602
Police Dept Equip Replacement (Crime Prevention) 10.521.300.45.94 (7,073) (f) (7,073)' 4 (7,073)
Police Dept Equip Rental O &M (Crime Prevention) 10.521.300.45.95 3,168 r..r 1,567 1,601 (7,073)
Police Dept Equip Replacement (Traffic Policing) 10.521.700.75.94
Police Dept Equip Rental O&M (Traffic Policing) 10.521.700.75.95 19,005 (o/
(42,440)0 (42,440) 3,168 3,168
9,396 9,609 19,005 (42,440)
Fire Dept Unallocated Reduction 11.522.200.00.05 Fire Dept LEOFF (Employer Rate Reduction) 11.522.XXX.22.00 9,053 (g)
0,082), (30,082) 19,005
9,053 9,053 (30,083)
Fire Dept PERS (Employer Rate Reduction) 11.522.XXX.23.00 Fire Dept Self-Insurance (Premium Holiday) 11.522.XXX.25.97 (127,419) (h) (30,587)x1 (30,587) 9,053
'127,419) (30,587)
Fire Dept Equip Replacement (Admin) 11.522.100.45.94 (16,976) (t)
Fire Dept Equip Rental O&M (Admin) 11.522100,45.95 7,602 (16,976) (16,976) (127,419) (127,419)
Fire Dept Equip Replacement (Suppression) 11.522.200.45.94 3,758 3,844 )i 7 (16,976)
244,027) (1) 7,602
(244,027)1 (244,027) (244,027)
Fire Dept Equip Rental O&M (Suppression) 11.522.200.45.95 109,277 (o) 54,023 55,254 109,277 109,277
Fire Dept Hydrant Rental 11.597.222.00.00 6,960 (k) 6,960y 6,960 (k) 6,960
Fire Dept Equip Replacement (Fire Invest) 11.522.300.45.94 Fire Dept Equip Rental O&M (Fire Invest) 11.522.300.45.95 (16.976) (1) (16,976) (16,976) (16,976)
Fire Dept Equip Replacement (Training) 11.522.400.45.94 7,602 (o) 3,758 3,844 7,602 7,602
Fire Dept Equip Rental O&M (Training) (12,732) (1) (12,732), (12,732) (12,732)
Fire Dept King Co HazMat Sub-Grants 11.522.400.52.00 5,701 (o) 2,820 2,881 5,701 5,701
44,079 (d) 44,079
Fire Dept Equip Replacement (HazMat) 11.522.601.45.94
4,244) f) (4,244) (4,244) 44,079 (d) 44,079
Fire Dept Equip Rental O&M (HazMat) 11.522.601.45.95 Fire Dept Equip Rental O&M (Ambulance, Rescue) 11.526.800.45.95 1,901 (o) 945 956 1,901 (4,241)
6,968 (o) 3,456 3,512 6 968 1,901
Information Technology Unallocated Reduction 12 51 8. 8 80.00.05 (34,356) (1) 6,960
Information Technology PERS (Er Rate Reduction) 12.518.880.23.00 (34,356)„ (34,356)
Information Technology Self-Ins (Premium Holiday) 12.518.880.25.97 (13,457) (9) (13,457)';111 (13,457) (34,356)
(11,123) (h) )11,123)u•;• (13,457)
Public Works Unallocated Reduction 13.532.100.00.05 (68,444) (1) (68,444) (68,444) (11.123) (11,123)
Pub(ic Works PERS (Employer Rate Reduction) 13.5XX.XXX.23.00
(60,173) (9) (60,173) (60,173) (68,444)
Public Works Self-Insurance (Premium Holiday) 13.5XX.XXX.25.97
(48,110) (h) (48,110) (60,173)
Public Works Equipment Replacement (Custodtat) 13.518.300.45.94 (33,952) (t) (33,952). (33,952) (48,110) (48,110)
Public Works Equipment Rental O&M (Custodial) 13.518.300.45.95
15,204 (o) 7,516 7,688 1 15,204 (33,952)
Public Works Equipment Replacement (Admin) 13.532.100.45.94
(4,244) (f) (4,244) (4,244) 15,204
Public Works Equipment Rental O&M (Admin) 13.532.100.45.95
1,901 (o) 945 956 1,901 (4,244)
3,387,000 (a) 2,529,000 8 58,000 .,U i 1.901
Public Works Equipment Replacement (Maintenance) 13.532.101.45.94 3,387,000 3,387,000
Public VVorks Equipment Rental O&M (Maintenance) 13.532.101.45.95 (5,658) (f) (5,658) (5,658) (5,658)
Public Works Engineering 800Mz Radios 13.532.200.35.01 2,533 (0) 1,253 1,280 2,533 2,533
130,000 (r) 65,000 65,000 a 130,000 130,000
(130,000) (r) (65,000) (65,000)• (130,000) (130,000)
Public Works Equipment Replacement (Engineering) 13.532.200.45.94 Public Works Equipment Rental O&M (Engineering) 13.532.200.45.95 (14,146) (f) (14,146), (14,146) (14,146)
6,335 (o) 3,134 3,201 6,335 6,335
Parks Maint Div Unallocated Reduction 15.576.800.00.05
Parks Maint Div PERS (Employer Rate Reduction) 15.576.800.23.00 (31,583) (f) (31,583) (31,583)
Parks Maint Div Self-Insurance (Premium Holiday) 15.576.800.25.97 (13,867) (9) (13,867) (13,867) (31,583)
(9,419) (h) (9,419) (13,867)
Parks Maint Div Equip Rental O&M 15.576.800.45.95 9,419 (9,419)
17,104 (o) 8,456 8,648 17,104 17,104
Parks Maint Div Public Utilities 15.576.800,47.00 40,000 (I) 40,000
PW Streets Div Unallocated Reduction 16.542.900.00.05
(82,443) (82,443) (82,443) 40,000 (I) 40,000
PW Streets Div PERS (Ernpioyer Rale Reduction) 16.542.900.23.00 PW Streets Div Self-Insurance (Premium Holiday) 16.542.900.25.97 (23,136) (9) (23,136)' (23,136) (82,443)
(30,430) (h) (30,430) (30,430) (23,136)
PW Streets Div Equip Rental O&M 16.543.300.45.95 88.689 (g) 43,848 44,841 (30,430)
Dept. 20 Transfer Out to Debt Service Fund 210 20.597.000.00.00 88,689 88,689
96,000 (e) 96,000
Estimated Ending Unreserved Fund Balance 291.840.00
96,000 (e) 96,000
Total Expenditures 3.025,821
987.447 2.038.374 1,505.162 (519.4681 345.025 509,567 1.000.000 (288.4851 474,020 3.025.821
5,993.696 1 4,370,624 1,623,072 4,387,000 265,072 1,341,624 5,993,696
t.
Arterial Street Fund 104
Revenues:
Page 10 Local Retail Sales Use Tax
Total Revenues
313.100.00.00 (500,0001 (p) (500.0001
5 (500.0001 (500,000)
Expenditures:
Page 148 Estimated Ending Unreserved Fund Balance 291.840.00 (500,000) (p) (500,000)
Total Expenditures
LTGO 1999 Bonds 207
Expenditures:
Page 153 Transfer Out
Page 153 Estimated Ending Unreserved Fund Balance
Total Expenditures
LTGO 2000 Bonds 208
Expenditures: 00.597.000.00.00 317,000 (a)
Page 154 Transfer Out
Page 154 Estimated Ending Unreserved Fund Balance 291840 00 (317.000) (e) Total Expenditures
LTGO 2003 Refunding Bonds 210
Expenditures:
Page 156 Transfer Out
Page 156 Estimated Ending Unreserved Fund Balance
Total Expenditures
LTGO 2008 Refunding Bonds 211
Revenues:
Page N/A Transfer In from Fund 000
Total Revenues
Expenditures:
Page N/A Principal
Total Expenditures
Facility Replacement 302
Revenues:
Page 14 King County Grants, Land Proceeds
Total Revenues
Expenditures:
Page 158 South County Regional Jail (CIP pg 73)
Total Expenditures
Sewer Utility 402
Expenditures:
Page 166
Page 166
Page 166
Golf Fund 411
Expenditures.
Page 172
Equipment Rental O &M Fuel
Total
Adiustment
5 (500.0001
00.597.000.00.00 72,500 (e)
291.840.00 (72.500 (e)
00.597.000.00.00 109,000 (e)
291.840.00 (109,0001 (e)
337.072.01.00 287,712 (m)
287.712_
00.594.230.61.39 287,712 (m)
287.712
2009 2010
(500,000)
72,500
(72.500!
317,000
(317.000!
LTGO 2003 Bonds 209
Expenditures: 00.597.000.00.00 288,000 (e) 268,000
Page 155 Transfer Out Et 291,840.00 1286.0001•(e) (288,0001_
Page 155 Estimated Ending Unreserved Fund Balance c$ a
Total Expenditures
109,000
(109.000
397 19X.XX 96,000 (e) 96,000
U99_,
00.591.730.71.00 96,000 (e) 96.000
96,000
287.712
287.712
Water Utility 401
Expenditures: 01.534.800.54.01 1,145,000 (a) 655,000 490,000
Page 162 Equipm tRe Tax 01.534,800.45.95 21,543 (o) 10,876 10,667
Page 162 stimedt Ending O -Fuel 293.880.00 (1,166.543 (a) (665.8761 (500,6671- a
Page 162 Estimated Editlin Unreserved served Fund Balance
Total Expenditures
01.535.800.54.02 1,257,000 (a) 707,000 550,000
Equipment t R e Tax 20,275 (o) 10,230 10,045
01.535.800.45.95 (717 230 (560.045
Esuipmedt Ending U &M-Fuel 293.880.00 (1.277.275 (a)
Estimated Ending Unreserved Fund Balance
Total Expenditures
00.576.680.45.95 24,710 (o) 12,465 12,245
Fuel PERS Health/Dental Utility Taxes! COPS Other General
3% Employer Premium Howard
Reduction Bu Purchases Hanson Dam Grant Fund Transfers Total
Retion from 501 Fund Contribution Savings
Page 172
Total
Adluslment
Estimated Ending Unreserved Fund Balance 293.880.00 124,7101 (a)
Total Expenditures
Surface Water 412
Expenditures:
Page 176 Interfund Utility Tax 01.538.380.54.12 700,000 (a) 382,000 318,000
Page 176 Equipment Rental O &M Fuel 01.538.380.45.95 19,005 (o) 9,396 9,609
Page 176 Gilliam Creek Basis Stormwater Overflow (CIP pg 153) 02.594.381.41.12 524,552 n) 524,552
Page 176 Estimated Ending Unreserved Fund Balance 291.840.00 (1,243,5571 (a),(n) I (915.9481 1327.6091,
Total Expenditures
(a)
(b)
(c)
(d)
(e)
(f)
(9)
(h)
(i)
(k)
(m)
(n)
(o)
(p)
(q)
(r)
5,877,408 4,254,336 1.623.072
ROLL
Utility lax on Water, Sewer and Surface Water, plus $1.285M reimbursement from King County Flood Control Zone District, for Howard Hanson Dam flood planning and preparations.
COPS Grant Revenue of $265,072, plus Fund Balance contribution of $288,485, for total COPS expenditures of $553,557.
Reimbursement from Administrative Office of the Court for Interpreter expenses.
Foe Department administered King County HazMat training sub grants.
Transfer of excess money from Debt Service Funds to General Fund. Fund 211 was not funded when the original biennial budget was passed (refunding occurred 12/08).
Elimination of Equipment Replacement contribution for 2010, plus other miscellaneous reductions, for total reduction of 3% of operating expenditures.
Reduced PERS /LEOFF contribution expense for 2010 based on lower employer contribution rate.
Reduced health /dental insurance premium expense based on premium holiday for 2010,
Provide funding for unfunded, or unferfunded, expenses (audit costs, licensing fees, claims and judgements)
Provide funding for unbudgeted Special Matters issues.
Hydrant rental expenses exceeded budget by $6,960.
Public utility expenses are projected to exceed budget by $40,000.
Provide funding for receipt of JAG proceeds, and distribution of same to SCORE.
Provide early funding for Gilliam Creek Basis Stormwater Overflow from fund balance in Surface Water fund.
Provide funding for fuel purchases from Equipment Replacement Fund (inadvertently left out of the original 2009 -2010 budget).
Move $500,000 sales tax allocation from Arterial Street Fund (104) to the General Fund (000).
Originally funded 1/2 in 2009, 1/2 in 2010. Should be 100% In 2010.
Move $65K per year from Capital Equipment to Small Tools Minor Equipment. Funding is for 800Mz radios that individually cost less that equipment threshold of $5K.
Fuel PERS Health/Dental Utility Taxes/
3% Budget Purchases Employer Premium Howard COPS Other General
2009 2010 r Reduction from 501 Fund Contribution Savings Hanson Dam Grant Fund Transfers Total
(12.4651 (12.2451,'•x'