HomeMy WebLinkAboutReg 2014-06-02 Item 2C - Presentation - 2013 Financial Report UpdatePrepared By:
Vicky Carlsen
December 31, 2013
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Summary
The City experienced a year of financial restoration. An additional $6M was added to City -wide
funds bringing the balances closer to pre- recession levels. The main drivers for these positive fi-
nancial results were:
• The Local Improvement District #33 assessment process was completed resulting in a net $8.5M
reimbursement to the City for costs incurred in connection with the Klickitat Urban Access
project.
• Construction activity increased generating $1.2M in new construction sales tax, a $200K or 20%
increase over the prior year. Permit and other fees also increased as a result.
• A general improvement in the economy stimulated retail sales producing a $645K or 5% increase
in retail sales tax in addition to the new construction sales tax increase.
General fund ongoing revenues came in at 102% of budget yielding an additional $1.1M; depart-
mental expenditures were 98% of budget producing $764K of savings. The City used this oppor-
tunity to fund postponed transfers to other governmental funds and to restore reserves. The General
Fund added $3.5M to its balance and the Contingency fund added $4.3M. Additionally, the $2.6M
balance of golf course bonds were paid off; $1.4M was invested in two new fire engines and the fire
apparatus was added to the Equipment Rental and Replacement fund to ensure adequate replace-
ment funding. Structural balance continues to be monitored. In 2013, general fund ongoing reve-
nues of $52M less departmental expenses of $47M and debt service funding of $3M left $2M for
capital projects and other initiatives. This margin will be considered in the forthcoming budgeting
and resource allocation decisions.
The utility funds performed well with the Water and Sewer funds increasing by $460K and $1.4M
respectively yielding ending fund balances of $6.5M and $3.5M. The Surface Water fund experi-
enced a slight decline of $96K bringing its fund balance to $2.2M. The Golf Course Fund met reve-
nue projections and expenditures came in at 96% of budget increasing fund balance to $610K.
The Equipment Rental and Replacement fund and the Self- Insured Healthcare Fund for Active Em-
ployees met budget expectations resulting in fund balances of $4.2M and $4.5M respectively. The
Self- Insured Healthcare Fund for Retirees experienced higher claim costs than projected, 61% more
than budget, reducing ending fund balance to 82% of budget. Claims for 2014 will be closely mon-
itored.
2014 Outlook. The economy continues to strengthen; City challenges, however, remain Sales tax
for the first months of the year has softened slightly and construction activity has slowed compared
with 2013. Fire department overtime continues to exceed budget; easing is expected in September
when the firefighter hired into the new pipeline position is trained up and available for active duty.
With the high claim experience in 2013, consideration will be given to the appropriate funding level
of the retiree healthcare plan. 2014 also brings continued emphasis on Tukwila International Boule-
vard with plans to purchase the seized motels and ground breaking for Tukwila Village.
With a strong and sound reserve policy, continued efforts to diversify the City's economy and pru-
dent use of City resources -- all aligned with the City' s strategic goals -- the outlook for the City
remains very positive.
Peggy McCarthy, Finance Director
CITY -WIDE
FUND BALANCES
CHANGE IN FUND BALANCE
ACTUAL
- -- ACTUAL - - --
-- BUDGET - -•
VARIANCE
12/31/2012 12/31/2013
Governmental funds
$ 18,149,420 $ 23,333,905
$ 5,184,485
$ 1,120,969
$ 4,063,516
Enterprise funds
11,011,319 12,969,403
1,958,084
(2,509,507)
4,467,591
Internal service funds
10,638,313 9,586,511
(1,051,802)
(761,388)
(290,414)
City -wide Total
$ 39,799,053 $ 45,889,820
$ 6,090,767
$ (2,149,926)
$ 8,240,693
Inside this issue:
Governmental funds
2 -7
Enterprise funds
8
Internal Service funds
1
Governmental Funds
Overview
GOVERNMENTAL
FUND BALANCES
CHANGE IN FUND BALANCES
FUNDS
ACTUAL
- -- ACTUAL -- - -
- - -- BUDGET - - --
Variance
12/31/2012 12/31/2013
General Fund
$ 6,026,030 $ 9,580,354
$ 3,554,324
$ 1,583,253
$ 1,971,071
Special Revenue
4,753,461 9,064,975
4,311,514
2,826,795
1,484,719
Debt Service
3,012,381 677,110
(2,335,271)
(2,619,686)
284,415
Capital Project
4,357,549 4,011,467
(346,082)
(669,393)
323,311
GOVERNMENTAL FUNDS
$18,149,420 $23,333,905
$ 5,184,485
$ 1,120,969
$ 4,063,516
2
General Fund
General fund fiscal year activity increased fund balance by
$3.6M. Results for the year include operating revenues of
$52.2M or 102.23% of budget. The City sold $1M in bonds to
help finance MPD pool improvement project. Additionally,
$8.5M was transferred in from the Arterial Street fund and other
funds after bonds were sold to reimburse the City for expendi-
tures related to the Klickitat Urban Center project.
The General Fund had year -to -date department expenditures of
$47.3M or 98.41% of annual budget yielding a savings of
$763K .
Departments experiencing very positive budget results include
Mayor's Office at 93.01 %, Information Technology at 94.57 %,
and Public Works at 94.78 %. It should be noted that approxi-
mately $177K of savings on salaries and benefits in the Public
Works department is due to project allocations to the Arterial
Street fund which shows salaries and benefits over budget by
roughly the same amount. Detailed information on departments
can be found in the fund financial statements.
By type, all operating expenditure categories were under budget.
Non departmental expenditures were slightly over budget, pri-
marily due to the loan to the MPD.
• Salaries and benefits (99.6 %): vacancies, reduction in
use of extra labor, and medical costs lower than budget.
• Supplies & professional services (95.3% & 96.3 %): all
departments worked to hold costs down where possi-
ble.
• Intergovernmental category includes City costs of
$20K associated with the LID. The cost is for parcels
owned by the City that reside in the Local Improve-
ment District No. 33 area.
• The loan to the MPD was budgeted at $1M but
$1.25M was loaned in 2013; $1M for capital needs
and $250K for the final operating loan.
• Transfers out were budged at $9.8M but only $9.6M
was necessary for a savings in transfers out of
$200K.
Paget 2013 ANNUAL FINANCIAL REPORT
GENERAL FUND DEPARTMENTAL EXPENDITURES
DEPARTMENTS
1 2010
% of
Budget
2011
244,029
% of
Budget
2012
% of
Budget
2013
% of
Budget
City Council $ 242,851
86%
93%
251,197 93% $ 279,702
99%
Mayor
2,228,656
86%
2,218,089
94%
2,486,158
93%
2,735,592
93%
Human Resources
464,095
81%
487,920
90%
514,637
90%
602,151
98%
Finance
2,183,069
102%
1,446,736
95%
1,405,588
88%
2,254,995
100%
City Attorney
578,908
97%
647,990
92%
595,140
93%
678,993
103%
Recreation
3,130,852
89%
2,513,184
88%
2,273,480
90%
2,465,397
97%
Community Development
2,635,296
86%
2,560,151
97%
2,861,070
100%
3,181,827
97%
Municipal Court
1,208,632
104%
945,174
97%
1,014,372
100%
1,093,017
103%
Police
13,165,552
94%
14,296,485
100%
14,019,692
98%
14,725,183
97%
Fire
9,920,730
96%
9,814,177
99%
10,476,394
99%
10,708,909
102%
Information Technology
953,361
88%
1,046,573
95%
1,106,138
96%
1,245,356
95%
Public Works
4,572,757
93%
3,199,554
95%
3,166,787
88%
3,394,522
95%
Park Maintenance
992,222
99%
982,596
100%
1,072,302
100%
1,142,944
101%
Street Maintenance
2,368,562
92%
2,517,770
95%
2,711,415
98%
2,812,580
99%
Dept 20
5,108,229
83%
7,062,750
87%
6,955,263
70%
10,779,163
99%
TOTAL
$ 49,753,773
103%
$ 49,983,178
95%
$ 50,909,631
92%
$ 58,100,333
99%
GENERAL FUND EXPENDITURES BY TYPE
EXPENDITURE TYPE
2010
%of
Budget
2011
%of
Budget
2012
%of
Budget
2013
%of
Budget
Salary and benefits
$ 32,629,767
92%
$ 31,521,305
97%
$ 33,182,824
97%
$ 34,444,121
100%
Supplies
1,243,721
97%
1,153,105
91%
1,095,524
92%
1,323,872
95%
Professional services
8,255,412
87%
7,694,782
89%
8,156,708
95%
9,135,455
96%
Intergovernmental
2,183,336
105%
3,119,057
108%
2,582,425
67%
2,060,502
94%
Capital expenditures
330,504
87%
212,643
95%
273,560
89%
250,482
67%
Miscellaneous general
5,111,033
-62%
6,282,286
89%
5,618,590
75%
10,885,902
106%
TOTAL
$ 49,753,773
103%
$ 49,983,178
95%
$ 50,909,631
92%
$ 58,100,333
100%
Page 3
2013 ANNUAL FINANCIAL REPORT
3
Sales Tax
Local retail sales and use tax includes natural gas use tax
and criminal justice use tax, and earned $16.5M in 2013
compared with $15.7 million in 2012. This represents an
$847K increase year- over -year and a 8% increase com-
pared with budget.
Over 74% ($12.3 million) of the City's sales tax revenue
was derived from the Retail Trade and Services NAICS
categories with code 452- General Merchandise Stores,
contributing $2.2M, 448 - Clothing and Accessories, con-
tributing $2.1Mand 443- Electronics and Appliances, con-
tributing $997K.
The Construction category represented $1.2M or 7% of
total sales tax earned.
As in previous years, sales tax earned in December was significant-
ly higher than any other months owing to the holiday season.
Sales tax charged in the City of Tukwila is 9.5 %. Of this, the State
receives 6.5 %, King County Transit Benefit Area (Metro) re-
ceives .9 %, King County receives .25 %, RTA (Sound Transit) re-
ceives .9 %, Criminal Justice receives .1% and the City re-
ceives .85 %. The City is charged a 1% admin fee by the State of
Washington for collecting and distributing sales tax.
Property Tax
General fund property taxes earned in 2013 is $57K less than
budget and $73K less than 2012. The City's levy rate for 2013
was $2.98778 per $1,000 of assessed value (AV) based on a
City -wide assessed valuation of $4,649,191,308. AV declined
1/2 of 1% from 2012 but increased to $4,756,373,688 or 2.3%
for 2014 collections.
2010
2011
2012
2013
$13,188,942
$13,427,445
$13,830,166
$13,757,092
RGRL, Business Licenses and Rental Housing License
Collection of Revenue Generating Regulatory license (RGRL) and Rental Housing license fees began in 2011. RGRL fees were
lower than budget by $25K but added $1.7 million to General Fund revenues. RGRL increased in 2013 from 2012 collections by
$31K. Rental housing license fees came in slightly above budget by $3K and added $38K to revenue. Business license fees earned
$791K and was above budget by $19K.
Utility Taxes
4
The City of Tukwila imposes a utility tax on electrical
energy, natural gas, solid waste, cable television ser-
vice and telephone service at a rate of 6 %. Additional-
ly, a tax is levied on City -owned water, sewer and
surface water utilities. The rate was 15% through April
30, 2010 and 10% thereafter.
The customer based utility tax revenue is below budget
by $245K while the interfund utility tax exceeds budg
et by $201K. Actual 2013 customer utility tax collec-
tions are $121K lower than 2012 and interfund utility
taxes are $152K higher than 2012.
Utility Taxes
2010
2011
2012
2013
Electricity
$ 1,504,325
$ 1,550,245
$ 1,554,587
$ 1,519,189
Natural Gas
533,811
617,296
567,841
537,181
Solid Waste
339,654
345,375
347,835
362,046
Cable
229,841
224,985
227,755
231,962
Telephone
1,456,322
1,314,362
1,303,368
1,229,614
CUSTOMER
4,063,953
4,052,263
4,001,385
3,879,992
Interfund - Water
501,592
475,210
518,461
561,931
Interfund - Sewer
618,096
561,831
647,043
736,739
Interfund - Storm
378,094
335,339
369,077
388,189
INTERFUND
1,360,197
1,372,380
1,534,581
1,686,859
TOTAL
$ 5,424,150
$ 5,424,643
$ 5,535,966
$ 5,566,851
Page4 2013 ANNUAL FINANCIAL REPORT
Excise Taxes
In 2013, 97% of the gambling excise tax revenue
was derived from card games with the remainder
generated by punchboards, pull tabs and amuse-
ment games. The excise tax charged on card
games is 10% of gross proceeds; the excise tax
charged on most other forms of gambling is 5% of
gross proceeds. 2013 total excise tax revenue is
$259,553 more than budget but $421,201 less than
collected in 2012. 2012 revenue included $439K
for prior year back taxes.
Real estate excise tax (REET) is levied on all sales
of real estate. The City credits the first quarter
percent of the REET to the 301 Park Acquisition
Fund and the second quarter percent to the 104
Arterial Street Fund. REET revenue earned in
2013 exceeded budget by $127K or 149 %.
Leasehold excise tax is charged in lieu of a proper-
Excise Tax
2010
2011
2012
2013
Leasehold Excise Tax
$ 129,746
$ 52,695
$ 89,564
$ 64,609
Real Estate Excise Tax (REET)
378,052
255,836
748,001
387,401
Gambling Excise Tax
1,980,559
1,471,762
2,329,210
2,293,465
TOTAL
$ 2,488,357
$ 1,780,293
$ 3,166,776
$ 2,745,475
ty tax and is collectible on most leases of publicly -owned real and personal
property in the state. The leasehold tax rate is 12.84% of the rent paid for the
property and payment of the tax is the responsibility of the lessee. The City
remits the tax to the State, then receives back approximately 30.5% of the tax
collected. The majority of the excise tax is earned by the general fund. Gen-
eral Fund leasehold tax revenue for 2013 was $4K more than budget. The larg-
est generator of leasehold excise tax is King County International Airport.
Culture and Rec Fees
Culture and Rec fees are fees collected at the Tukwila
Community Center (TCC) and include fees for fit-
ness, youth and adult classes, before & after school
programs, and programs for senior citizens.
Revenue in 2013 is less than budget by $79K but up
$2K over last year. This is primarily due to lower
than expected registrations for classes and programs
offered as well as holding rates to a level that are
affordable by community members.
The Metropolitan Park District was formed in late
2011, which accounts for the decrease from 2011 to
2012 revenue.
2010
2011
2012
2013
$701,216
$569,571
$437,894
$440,273
Pages 2013 ANNUAL FINANCIAL REPORT
5
Permit Income
The General Fund receives 100% of permit revenue. Permit revenue for 2013 exceeded budget by $100K and was more than 2012
by 39% or $332K. Permit activity increased in 2013 in all categories except plumbing / gas. The highest value for each of the per-
mit types for 2013 and 2012 were as follows:
BUILDING PERMITS
MECHANICAL PERMITS
PLUMBING /GAS PERMITS
ELECTRICAL PERMITS
2013: Sound Transit: $10,951,570, Tukwila Home 2 Suites Hotel: $11,018,510
2012: Westfield Mall: $2,375,000, Boeing #9 -101: $1,680,000
2013: Sabey Corporation: $1,674,530, Boeing #9 -101: $1,600,000
2012: Westfield Mall: $435,495, Boeing #9 -96: $1,499,543
2013: Boeing #9 -53: $651,124, Sabey Corporation: $389,720
2012: Providence Infusion and Pharmacy: $194,860, Fruititude: $130,000
2013: Sabey Corporation: $1,700,000, Boeing #9 -101: $1,253,000
2012: Boeing #9 -101: $1,073,709, Boeing #9 -101: $753,409
Permit Revenue
2010
2011
2012
2013
Permits Issued
2010
2011
2012
2013
Buildings / Structures
$ 619,262
$ 596,081
$ 472,202
$ 713,153
Building
306
389
354
374
Mechanical
111,368
156,884
82,239
88,144
Mechanical
177
180
191
221
Electrical
300,084
347,201
260,689
346,989
Electrical
1,040
1,158
1,175
1,337
Plumbing / gas / other
37,700
35,422
37,754
37,093
Plumbing / gas
172
187
210
167
TOTAL
$ 1,068,414
$1,135,588
$ 852,885
$1,185,379
TOTAL
1,695
1,914
1,930
2,099
Plan Check & Other Fees
Plan check and other fees recorded into the Gen-
eral Fund in 2013 totaled $688,564, an increase
of $88,161 or 15% from 2012 and $70K more
than budget.
The fire impact fees and park impact fees re-
ceived in 2013 were significantly more than
amounts received in 2012 and $135K more than
budget. Park and fire impact fees are budgeted
based on planned projects.
Plan Check
& Other Fees
2010
2011
2012
2013
Plan checking fees
$ 582,422
$ 417,590
$ 479,119
$ 514,164
Zoning and subdivision
95,321
97,025
93,374
133,572
Electrical plan review
35,505
24,971
16,966
20,340
Other
5,612
13,410
10,944
20,488
TOTAL GENERAL FUND
$ 718,860
$ 552,996
$ 600,403
$ 688,564
Fire impact fees
Park impact fees
TOTAL $ 969,420 $ 799,137 $ 655,217 $ 933,457
Intergovernmental Revenue
Intergovernmental revenue comprises grant funds
from federal, state and local governmental entities
and other governmental receipts.
Approximately $829K was received as grant funding
either directly or indirectly from the federal govern-
ment, $1.4M in grant revenue was received from the
state, and the balance from various other governmen-
tal sources including sales tax for criminal justice,
2010
2011
2012
2013
$12,915,585
$22,436,436
$8,591,989
$8,237,842
liquor excise tax, and the City's share of the EMS levy.
The General Fund received $4.8 in intergovernmental revenue with $2.1
million derived from the Seattle City Light agreement and $1.1 from sales
tax mitigation.
Page 6
6
2013 ANNUAL FINANCIAL REPORT
Debt Service Funds
Special Revenue Funds
GOVERNMENTAL
Special Revenue
FUND BALANCES
CHANGE IN FUND BALANCES
ACTUAL
12/31/2012 12/31/2013
- -- ACTUAL -- - -
- - -- BUDGET - - --
Variance
101 - Hotel /Motel Tax Fund
$ 710,707 $ 714,946
$ 4,238
$ (124,416)
$ 128,654
103 - Street Fund
1,046,772 1,415,955
369,183
107,000
262,183
104 - Arterial Street Fund
483,331 1,095,534
612,203
2,331,395
(1,719,192)
105 - Contingency Fund
1,460,454 5,762,931
4,302,477
1,576,816
2,725,661
107 - Fire Equip Cum Reserve
892,072 (0)
(892,072)
(1,030,000)
137,928
109 - Drug Seizure Fund
160,125 75,609
(84,515)
(34,000)
(50,515)
Total Capital Project
$ 4,753,461 $ 9,064,975
$ 4,311,514
$ 2,826,795
$ 1,484,719
Special revenue funds increased $4.3 million for the fiscal year.
Fund 105- Contingency Fund was the largest contributor to the total
increase.
Fund 103 - Street: A transfer of $130K from the general fund that
had been delayed from 2012 was made in 2013.
Fund 104 - Arterial Street: Bond proceeds of $6M were received in
November. The bond proceeds along with excess fund balance was
transferred back to the general fund.
The TUC Transit Center project was approved by Council in No-
vember with construction slated to begin in 2014.
Additionally, Boeing Access Road over BNRR Bridge and the
Tukwila Urban Center- Ped/Bike Bridge were both in design phase
late in 2013.
Fund 105- Contingency: Transfers in of $4.3M occurred in 2013
bringing the ending fund balance more in line with the City' s fund
balance policy.
Fund 107 -Fire Equip Cum Reserve: The balance of $892K was
transferred to fund 501 and allocated to the aerial ladder truck
replacement.
The City had several significant debt related transactions in 2013.
- The 2003 LTGO bonds ($2.7M) for the golf course were retired
early.
- The City issued $1M LTGO bond and loaned the proceeds to the
Tukwila Metropolitan Park District for pool renovation costs. The
bonds will be repaid over 10 years.
-The City also issued $6.7M special assessment (LID) debt for the
Urban Center Access (Klickitat) project. The bonds will be re-
paid with special assessments from property owners within the
LID area over a 15 year repayment period.
Capital Project Funds
GOVERNMENTAL
Capital Project
FUND BALANCES
CHANGE IN FUND BALANCES
ACTUAL
- -- ACTUAL -- - -
- - -- BUDGET - - --
Variance
12/31/2012 12/31/2013
301 - Parks Acq Fund
$ 1,090,188 $ 1,219,889
$ 129,700
$ 27,000
$ 102,700
302 - Facility Replacement Fund
2,005,520 1,902,602
(102,918)
(584,398)
481,480
303 - General Gov Improvements
913,830 451,754
(462,076)
(107,095)
(354,981)
304 - Fire Impact Fee Fund
348,010 437,222
89,213
(4,900)
94,113
Total Capital Project
$ 4,357,549 $ 4,011,467
$ (346,082)
$ (669,393)
$ 323,311
Total capital project fund balances decreased $346K for the fiscal
year.
Fund 301 -Parks Acquisition: Fund balance increased by $130K.
While revenue is at 46% of budget, expenditures are at 35% of budg-
et. Duwamish Gardens project is still in the design phase
Fund 302 - Facilities Replacement: Fund balance decrease of
$103K is less than planned because a demo on TIB did not occur as
scheduled. Expenditures are 18% of budget.
Fund 303 - General Government Improvements: Has the largest
decline in fund balance within the capital projects fund group.
Revenue received is 19% of budget while expenditures are at 52%
of budget. Grant revenue is tied to projects and invoiced to gran-
tors after project funds are expended. Additionally, transfers into
this fund occur on an as- needed basis.
Fund 304 -Fire Impact Fees: Fund balance increased $90K due
to impact fee revenue exceeding budget.
Page 7
2013 ANNUAL FINANCIAL REPORT
7
Enterprise Funds
ENTERPRISE
FUNDS
FUND BALANCES
CHANGES IN FUND BALANCES
ACTUAL
- -- ACTUAL -- - -
- - -- BUDGET - - --
Variance
12/31/2012 12/31/2013
401 - Water Fund
$ 6,077,949 $ 6,538,048
$ 460,099
$ (1,204,809)
$ 1,664,908
402 - Sewer Fund
2,199,823 3,589,175
1,389,352
(508,884)
1,898,236
411 - Foster Golf Fund
404,389 609,990
205,601
123,980
81,621
412 - Surface Water Fund
2,329,158 2,232,190
(96,968)
(919,794)
822,826
ENTERPRISE FUNDS
$ 11,011,319 $ 12,969,403
$ 1,958,084
$ (2,509,507)
$ 4,467,591
All enterprise funds, with the exception of the Surface Water fund,
increased fund balance for the fiscal year. The Surface Water fund
showed a slight decrease.
Fund 401 - Water. The Water fund realized a fund balance increase
of $460 for the fiscal year. Total revenue exceeded budget by 10%
or $558K and expenses were under budget by 17% or $1.1M. This
is primarily due to the Andover West /Strander new water main pro-
ject carried into 2014.
Fund 402 - Sewer. The Sewer fund realized a fund balance in-
crease of $1.4M for the fiscal year. Revenues exceeded budget by
15% or $978K and expenses were under budget by 13% or $920K.
Revenues exceeded budget due to conservative budgeting even
without receiving the Public Works Trust Fund loan that was budg-
eted. Expenses were lower than budget because the CBD Sewer
Rehab project was delayed due to a sewer main break in the project
area. The project will be carried into 2014.
Fund 411 -Golf Course. The Golf Course realized a fund balance
increase of $206K for the fiscal year. Revenues were right on
budget but expenses were lower than budget by 4% or $69K.
Capital outlay was postponed until 2014 and both salaries and
extra labor were below budget.
Fund 412 - Surface Water. The Surface Water fund realized a
fund balance increase of $97K for the fiscal year. Revenues were
lower than budget by 6% or 287K primarily due to not receiving
a grant award for the Lower Duwamish Surface Water Convey-
ance project. Expenses were lower than budget by 22% or $1.1M
due to late starts on both the annual small drainage program and
Storm Lift Station #15.
Internal Service Funds
INTERNAL SERVICE
FUNDS
FUND BALANCES
CHANGES IN FUND BALANCES
ACTUAL
- -- ACTUAL -- - -
- - -- BUDGET - - --
Variance
12/31/2012 12/31/2013
501 - Equipment Replacement
$ 4,132,395 $ 4,229,285
$ 96,889
$ 96,520
$ 369
502 - Self- Insurance Fund
4,794,386 4,460,344
(334,041)
(352,757)
18,716
503 - LEOFF Insurance Fund
1,71 1 ,532 896,882
(814,650)
(505,151)
(309,499)
INTERNAL SERVICE FUNDS
$ 10,638,313 $ 9,586,511
$ (1,051,802)
$ (761,388)
$ (290,414)
Fund 501- Equipment Replacement. Fund balance increased by
$97K for the fiscal year. All budgeted purchases were made with
the exception of the fire command vehicle. Additionally, $71K in
costs for 2 fire pumpers ordered in 2013 will be paid in 2014.
Fund 502- Insurance. Fund balance decreased by $334K for the
fiscal year, however, the decrease is slightly less than budgeted by
$19K. This is primarily due to lower than expected expenditures.
Fund 503 -LEOFF Insurance. Fund balance decreased by $815K
for the fiscal year. Fund balance was budgeted to decrease by
$505K. The additional reduction in fund balance is attributable to
several large claims in 2013.
Page 8
8
21)13 ANNUAL FINANCIAL REPORT
City of Tukwila
General Fund 000 - Revenue and Expenditures
As of December 31 2013
% of year expired 100.00%
2013
Annual Budget
Prorated
Budget
Actual
Year -To -Date
Variance **
% of Annual
Budget
Revenue
General Revenue
Property Taxes
Sales and Use Taxes
Admissions Tax
Utility Taxes
Interfund Utility Tax
Excise Taxes
Total General Revenue
Licenses and Permits
Revenue Generating Regulatory Lics
Business Licenses and Permits
Rental Housing License
Building Permits and Fees
Total Licenses and Permits
Intergovernmental Revenue
Sales Tax Mitigation
Seattle City Light Agreement
Grants
State Entitlements
Other
Total Intergovernmental Revenue
Charges for Services
General Government
Security
Engineering Services
Transportation
Plan Check and Review Fees
Culture and Rec Fees
Total Charges for Services
Fines and Penalties
Miscellaneous Revenue
Indirect cost allocation
Ongoing Revenue
Sale of Bond Proceeds for MPD
Transfers In
Total Revenue
Expenditures
Department Expenditures
Loan to MPD
Transfers to Debt Service Funds
Transfers to Other Funds
Total Expenditures
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
1
$ 13,814,401
15,298,722
612,000
4,124,920
1,486,000
2,097,341
37,433,384
1,750,000
772,089
35,000
1,085,000
3,642,089
1,165,641
2,206,344
802,997
312,874
453,096
4,940,952
54,363
554,725
9,867
167,000
618,500
519,755
1,924,210
234,829
803,875
2,035,740
51,015,079
1,000,000
8,500,000
60,515,079
48,084,998
1,000,000
2,664,688
7,182,140
58,931,826
$ 13,814,401
15,298,722
612,000
4,124,920
1,486,000
2,097,341
37,433,384
1,750,000
772,089
35,000
1,085,000
3,642,089
1,165,641
2,206,344
802,997
312,874
453,096
4,940,952
54,363
554,725
9,867
167,000
618,500
519,755
1,924,210
234,829
803,875
2,035,740
51,015,079
1,000,000
8,500,000
60,515,079
1,583,253
6,000,000
$ 7,583,253 $
48,084,998
1,000,000
2,664,688
7,182,140
58,931,826
1,583,253
6,000,000
7,583,253
$ 13,757,092
16,520,856
689,640
3,879,992
1,686,859
2,356,894
38,891,333
1,724,557
790,947
37,550
1,185,379
3,738,432
1,122,631
2,084,039
695,635
342,560
598,400
4,843,264
48,178
399,502
42,964
688,564
440,273
1,619,480
242,638
783,822
2,035,687
52,154,656
1,000,000
8,500,000
61,654,656
47,321,170
1,250,000
2,940,244
6,588,919
58,100,333
3,554,324
6,026,030
$ 9,580,354
$ 7,737,222
$ (57,309)
1,222,134
77,640
(244,928)
200,859
259,553
1,457,949
(25,443)
18,858
2,550
100,379
96,343
(43,010)
(122,305)
(107,362)
29,686
145,304
(97,688)
(6,185)
(155,223)
(9,867)
(124,036)
70,064
(79,482)
(304,730)
7,809
(20,053)
(53)
1,139,577
1,139,577
99.59%
107.99%
112.69%
94.06%
113.52%
112.38%
103.89%
98.55%
102.44%
107.29%
109.25%
102.65%
96.31%
94.46%
86.63%
109.49%
132.07% (a)
98.02%
88.62%
72.02% (b)
0.00%
25.73% (c)
111.33%
84.71%
84.16%
103.33%
97.51%
100.00%
102.23%
100.00%
100.00%
101.88%
(763,828) 98.41%
250,000 125.00%
275,556 110.34%
(593,221) 91.74%
(831,493) 98.59%
1,971,071 224.49%
26,030 100.43%
$ 1,997,101 126.34%
(a) Other governmental revenue includes $400K from the EMS levy and other local government agencies.
(b) Protective inspection fees $45K less than budget, law enforcement service contract $61 K less than budget.
(c) Budget is for street repair & maintenance. Less damage to streets occurred in 2013 than budgeted.
** Variance = Actual over (under) prorated budget Fund 000
9
CITY OF TUKWILA
General Fund Expenditures - By Category
As of December 31 2013
TOTALS BY CATEGORY
SALARIES AND BENEFITS
SUPPLIES
PROFESSIONAL SERVICES
INTERGOVERNMENTAL
CAPITAL EXPENDITURES
DEPARTMENTAL EXPENDITURES
LOAN TO MPD
TRANSFERS OUT
TOTAL EXPENDITURES
TOTALS BY CATEGORY — DETAIL
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
63 OTHER IMPROVEMENTS
64 MACHINERY & EQUIP, OTHER
OPERATING EXPENDITURES
52 LOAN TO MPD
00 TRANSFERS OUT
Grand Totals
Annual Budget
$ 34,590,101
1,388,678
9,482,101
2,176,118
372,000
48,008,998
Prorated
Budget
$ 34,590,101
1,388,678
9,482,101
2,176,118
372,000
48,008,998
1,000,000 1,000,000
9,922,828 9,922,828
58,931,826 $ 58,931,826
Annual Budget
$ 24,418,896
482,412
1,620,086
194,452
1,463,286
614,477
985,762
431,947
4,338,708
30,000
10,075
1,119,229
14,428
255,021
2,589,802
368,596
120,565
56,050
2,232,887
605,535
1,497,374
766,990
1,244,302
2,176,118
5,000
367,000
48,008,998
1,000,000
$ 9,922,828
$ 58,931,826
Prorated
Budget
$ 24,418,896
482,412
1,620,086
194,452
1,463,286
614,477
985,762
431,947
4,338,708
30,000
10,075
1,119,229
14,428
255,021
2,589,802
368,596
120,565
56,050
2,232,887
605,535
1,497,374
766,990
1,244,302
2,176,118
5,000
367,000
48 008,998
1,000,000
9,922,828
58,931,826
" Variance = Actual over (under) prorated budget Fund 000 By Category
10
Actual Spent
$ 34,444,121
1,323,872
9,135,455
2,060,502
250,482
47,214,431
1,250,000
9,635,902
$ 58,100,333
Actual Spent
$ 24,098,335
472,859
1,815,492
191,359
1,533,223
747,730
975,125
406,790
4,166,773
30,794
5,641
1,060,347
36,101
227,423
2,292,450
303,565
94,692
30,920
2,299,383
586,557
1,538,824
693,218
1,295,845
2,060,434
67
250,482
47,214,431
1,250,000
9,635,902
$ 58,100,333
% of year expired 100.00%
Variance
$ (145,980)
(64,806)
(346,646)
(115,616)
(121,518)
(794,567)
250,000
(286,926)
$ (831,493)
% of Annual
Budget Spent
99.58%
95.33%
96.34%
94.69%
67.33%
98.34%
125.00%
97.11%
98.59%
Variance
$ (320,561)
(9,554)
195,406
(3,093)
69,937
133,253
(10,637)
(25,157)
(171,935)
794
(4,434)
(58,882)
21,673
(27,598)
(297,352)
(65,031)
(25,873)
(25,130)
66,496
(18,978)
41,450
(73,772)
51,543
(115,684)
67
(5,000)
(116,518)
(794,567)
250,000
(286,926)
$ (831,493)
% Spent
98.69%
98.02%
112.06%
98.41%
104.78%
121.69%
98.92%
94.18%
96.04%
102.65%
55.99%
94.74%
250.22%
89.18%
88.52%
82.36%
78.54%
55.17%
102.98%
96.87%
102.77%
90.38%
104.14%
94.68%
0.00%
0.00%
68.25%
98.34%
125.00%
97.11%
98.59%
CITY OF TUKWILA
General Fund Expenditures - By Department
As of December 31 2013
TOTALS - ALL DEPARTMENTS
CITY COUNCIL
MAYOR
HUMAN RESOURCES
FINANCE
CITY ATTORNEY
RECREATION
COMMUNITY DEVELOPMENT
MUNICIPAL COURT
POLICE
FIRE
INFORMATION TECHNOLOGY
PUBLIC WORKS
PARK MAINTENANCE
STREET MAINTENANCE & OPERATION
TOTAL ALL DEPARTMENTS
LOAN TO MPD
TRANSFERS OUT (DEPT 20 ONLY)
GRAND TOTAL ZEM
01 - CITY COUNCIL
11 SALARIES
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE & OPERATING SUPPLIES
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
49 MISCELLANEOUS
CITY COUNCIL
Annual Budget
$ 282,431
2,941,131
614,578
2,258,494
661,860
2,537,008
3,286,009
1,063,296
15,125,412
10,447,976
1,316,862
3,581,482
1,127,098
2,841,361
48,084,998
1,000,000
9,846,828
58.931.826
$
Annual Budget
164,446
12,580
21,481
2,504
19,150
3,870
16,500
6,000
25,000
10,900
282,431
Prorated
Budget
$ 282,431
2,941,131
614,578
2,258,494
661,860
2,537,008
3,286,009
1,063,296
15,125,412
10,447,976
1,316,862
3,581,482
1,127,098
2,841,361
48,084,998
1,000,000
9,846,828
$ 58.931.826
Prorated
Budget
164,446
12,580
21,481
2,504
19,150
3,870
16,500
6,000
25,000
10,900
282,431
**Variance = Actual over (under) prorated budget Fund 000 By Dept
Actual Spent
$ 279,702
2,735,592
602,151
2,254,995
678,993
2,465,397
3,181,827
1,093,017
14,725,183
10,708,909
1,245,356
3,394,522
1,142,944
2,812,580
47,321,170
1,250,000
9,529,163
$ 58.100.333
% of year expired
Variance
$ (2,729)
(205,539)
(12,427)
(3,499)
17,133
(71,611)
(104,182)
29,721
(400,229)
260,933
(71,506)
(186,960)
15,846
(28,781)
(763,828)
250,000
(317,665)
$ (831.493)
100.00%
% of Annual
Budget Spent
99.03%
93.01 %
97.98%
99.85%
102.59%
97.18%
96.83%
102.80%
97.35%
102.50%
94.57%
94.78%
101.41%
98.99%
98.41%
125.00%
96.77%
Actual Spent Variance
172,664 8,218 105.00% (a)
13,311 731 105.81%
21,758 277 101.29%
2,286 (218) 91.30%
24,809 5,659 129.55% (b)
2,210 (1,660) 57.09%
11,230 (5,270) 68.06%
5,005 (995) 83.42%
16,209 (8,791) 64.84%
10,219 (681) 93.76%
279,702 - 2,729 99.03%
11
CITY OF TUKWILA
General Fund Expenditures - By Department
As of December 31 2013
03 - MAYOR sli"`aax
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOREQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49 -00 Miscellaneous
49 -01 Memberships, dues, subscriptions
49 -02 Microfilm imaging
49 -03 Employee recognition
49 -04 Recorded documents
49 -05 Registrations
49 -08 Credit card fees
49 -51 CTR reimbursement
49 -53 Hearing examiner fees
49 -56 Green initiatives
51 INTERGVRNMTL PROFESSIONAL SVCS
53 EXT TAXES & OPERATING ASSMNTS
MAYOR
04 - HUMAN RESOURCES
11 SALARIES
12 EXTRA LABOR
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE & OPERATING SUPPLIES
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
HUMAN RESOURCES
" Variance = Actual over (under) prorated budget
12
1 Prorated
Annual Budget Budget Actual Spent
1,131,716 1,131,716 1,093,614
10,500 10,500 1,385
573 573 34
81,188 81,188 79,234
92,560 92,560 89,614
3,991 3,991 3,279
174,880 174,880 168,668
43,024 43,024 33,220
4,935 4,935 990
943,970 943,970 830,198
72,600 72,600 58,590
16,300 16,300 14,959
14,750 14,750 8,127
29,148 29,148 18,451
17,750 17,750 10,184
275,746 275,746 274,608
31,065 31,065 87,658
175,650 175,650 120,713
20,800 20,800 15,953
5,000 5,000 7,848
4,300 4,300 4,300
2,500 2,500 2,484
431 431 422
6,000 6,000 4,425
- - 311
30,000 30,000 30,493
27,500 27,500 50,435
- - 1
2,941,131 2,941,131 2,735,592
Prorated
Annual Budget Budget Actual Spent
380,552 380,552 380,397
- - 1,812
26,966 26,966 27,117
31,222 31,222 31,110
1,252 1,252 1,079
56,956 56,956 58,786
4,842 4,842 6,414
85,625 85,625 81,200
- - 9
1,500 1,500 1,022
7,000 7,000 2,170
3,108 3,108 3,062
5,105 5,105 2,532
10,450 10,450 5,441
614,578 614,578 602,151
Fund 000 By Dept
% of year expired
Variance
(38,102)
(9,115)
(539)
(1,954)
(2,946)
(712)
(6,212)
(9,804)
(3,945)
(113,772)
(14,010)
(1,341)
(6,623)
(10,697)
(7,566)
(1,138)
56,593
(54,937)
(4,847)
2,848
(16)
(9)
(1,575)
311
493
22,935
1
(205,539)
100.00%
% of Annual
Budget Spent
96.63%
13.19%
6.02%
97.59%
96.82%
82.17%
96.45%
77.21 %
20.07%
87.95% (c)
80.70%
91.77%
55.10%
63.30%
57.38%
99.59%
282.18%
68.72%
76.70%
156.96%
100.00%
99.36%
Variance
(155)
1,812
151
(112)
(173)
1,830
1,572
(4,425)
9
(478)
(4,830)
(46)
(2,573)
(5,009)
(12,427)
101.64%
183.40% (d)
0.00%
93.01%
% of Annual
Budget Spent
99.96%
0.00%
100.56%
99.64%
86.18%
103.21%
132.46%
94.83%
0.00%
68.11 %
30.99%
98.53%
49.61%
52.07%
97.98%
CITY OF TUKWILA
General Fund Expenditures - By Department
As of December 31 2013
05 - FINANCE r �%°t 'i`•tt"
a a;`
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
26 UNEMPLOYMENT COMPENSATION
31 OFFICE & OPERATING SUPPLIES
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES
46 INSURANCE
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49 -00 Miscellaneous
49 -03 Claims and judgments
49 -08 Credit card fees
53 EXT TAXES & OPERATING ASSMNTS
FINANCE
06 - CITY ATTORNEY
12 EXTRA LABOR
21 FICA
24 INDUSTRIAL INSURANCE
31 OFFICE & OPERATING SUPPLIES
41 PROFESSIONAL SERVICES
41 -00 Professional services
41 -01 Contracted Attorney services
41 -02 Contracted prosecution service
41 -03 Special matters
42 COMMUNICATION
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
CITY ATTORNEY
Annual Budget
988,041
30,000
10,000
73,927
81,036
3,756
198,970
30,000
19,296
175,000
1,000
5,000
2,700
240,000
2,500
397,268
21,900
370,000
5,368
% of year expired 100.00%
Prorated
Budget Actual Spent Variance
988,041 977,124 (10,917)
30,000 (30,000)
10,000 2,350 (7,650)
73,927 73,258 (669)
81,036 80,378 (658)
3,756 3,131 (625)
198,970 182,945 (16,025)
30,000 30,000 -
19,296 11,347 (7,949)
175,000 79,743 (95,257)
1,000 144 (856)
5,000 2,378 (2,622)
2,700 1,275 (1,425)
240,000 218,402 (21,598)
2,500 55,260 52,760
397,268 537,248 139,980
21,900 13,393 (8,507)
370,000 519,959 149,959
5,368 3,896 (1,472)
- 12 12
2 258,494 2,258,494 2,254,995 (3,499)
Prorated
Annual Budget Budget Actual Spent Variance
- 1,902 1,902
145 145
- 150 150
3,100 3,100 5,077 1,977
652,260 652,260 671,344 19,084
2,000 2,000 15,906 13,906
340,200 340,200 320,005 (20,195)
105,060 105,060 119,605 14,545
205,000 205,000 215,829 10,829
2,000 2,000 - (2,000)
2,100 2,100 (2,100)
1,400 1,400 (1,400)
1,000 1,000 375 (625)
%of Annual
Budget Spent
98.90%
0.00%
23.50%
99.10%
99.19%
83.35%
91.95%
100.00%
58.81%
45.57% (e)
14.35%
47.57%
661,860 661,860 678,993 17,133
** Variance = Actual over (under) prorated budget Fund 000 By Dept
91.00%
2210.39% (e)
135.24% (f)
61.15%
140.53% (f)
72.59%
0.00%
99.85%
% of Annual
Budget Spent
0.00%
0.00%
0.00%
163.79%
102.93%
795.29%
94.06%
113.84%
105.28%
0.00%
0.00%
0.00%
37.50%
102.59%
13
CITY OF TUKWILA
General Fund Expenditures - By Department
As of December 31 2013
07 - RECREATION
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
34 ITEMS PURCH. FOR INVENT /RESALE
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49 -01 Printing and binding
49 -04 Trip admissions Seniors
49 -05 Trip admissions Youth
49 -08 Special Accommodations
other
5' INTERGOV TAXES & ASSMNTS
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
Variance = Actual over (under) prorated budget
14
Annual Budget
1,234,948
295,851
1,100
114,524
101,325
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
2,537,008
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
3,286,009
Prorated
Budget
1,234,948
295,851
1,100
114,524
101,325
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
2,537,008
Prorated
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
3,286,009
Fund 000 By Dept
Actual Spent
1,228,387
279,621
6,382
112,979
109,436
34,090
239,314
131
116,065
36,101
107,406
8,812
5,425
19,962
50,945
20,433
86,848
26,550
14,713
10,529
35,057
3,059
2,465,397
Actual Spent
1,944,116
82,771
8,402
150,773
162,044
13,678
295,731
186
44,261
227
213,296
4,446
6,103
363
20,708
52,749
57,570
7,176
2
117,224
3,181,827
of year expired
Variance
(6,561)
(16,230)
5,282
(1,545)
8,111
5,715
(2,594)
131
33,637
21,673
(76,631)
(5,568)
(3,025)
(8,538)
13,539
(11,917)
(4,150)
(8,450)
7,463
1,629
(2,000)
(2,791)
3,059
(26,000)
(71,611)
Variance
31,605
(11,567)
2,451
6,520
3,101
(2,107)
5,742
(789)
12,911
(1,073)
(20,539)
1,521
(2,497)
(3,137)
(96)
8,199
(43,830)
(7,824)
2
(82,776)
(104,182)
100.00%
% ofAnnual
Budget Spent
99.47%
94.51%
580.21
98.65%
108.01%
120.14%
98.93%
0.00%
140.81% (h)
250.22% (h)
58.36% (i)
61.28%
64.20%
70.04%
136.20% (h)
63.16%
95.44%
75.86%
202.94%
118.30%
0.00%
92.62%
0.00%
0.00%
97.18%
(g)
0)
% of Annual
Budget Spent
101.65% (k)
87.74%
141.19%
104.52% (k)
101.95% (k)
86.65%
101.98%
19.09%
141.18%
17.43%
91.22%
152.02%
70.97%
10.37%
99.54%
118.41% (m)
56.78% (n)
47.84%
0.00%
58.61% (0)
96.83%
(I)
(m)
CITY OF TUKWILA
General Fund Expenditures - By Department
As of December 31 2013
09 - MUNICIPAL COURT
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
49 -00 Professional Services
49 -01 Pro Tem Judge
49 -03 Interpreters
49 -04 Court Security
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
53 EXT TAXES & OPERATING ASSMNTS
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
26 UNEMPLOYMENT COMPENSATION
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
48 -00 Repair and maintenance
48 -01 800 MHZ radio assessment
49 MISCELLANEOUS
49 -00 Miscellaneous
49 -03 Explorer post
51 INTERGVRNMTL PROFESSIONAL SVCS
53 EXT TAXES & OPERATING ASSMNTS
64 MACHINERY & EQUIPMENT
POLICE
Annual Budget
666,631
2,500
5,016
50,704
57,386
2,817
116,431
11,708
4,660
105,300
800
11,000
53,000
40,500
7,300
9,215
3,058
1,300
19,270
1,063,296
Prorated
Budget
666,631
2,500
5,016
50,704
57,386
2,817
116,431
11,708
4,660
105,300
800
11,000
53,000
40,500
7,300
9,215
3,058
1,300
19,270
Actual Spent
672,406
2,214
718
49,750
56,577
2,502
129,319
19,196
26,158
95,926
5,177
11,100
40,722
38,927
6,292
6,422
1,067
3,576
15,173
1
5,721
1,063,296 1,093,017
Prorated
Annual Budget Budget Actual Spent
7,720,506 7,720,506 7,449,295
1,000 1,000 1,986
908,263 908,263 1,020,481
581,135 581,135 632,725
339,406 339,406 392,742
93,011 93,011 90,298
135,522 135,522 132,461
1,394,472 1,394,472 1,291,022
794
225,950 225,950 195,521
600 600 51
77,875 77,875 71,731
89,471 89,471 80,957
24,500 24,500 35,130
800 800 299
1,026,948 1,026,948 986,099
240,080 240,080 236,250
1,525
185,948 185,948 159,023
128,372 128,372 107,949
57,576 57,576 51,074
75,661 75,661 78,710
73,811 73,811 77,605
1,850 1,850 1,105
2,004,264 2,004,264 1,853,448
3
14,630
15,125, 412 15,125, 412 14,725,183
** Variance = Actual over (under) prorated budget Fund 000 By Dept
% of year expired
Variance
5,775
(286)
(4,298)
(954)
(809)
(315)
12,888
7,488
21,498
(9,374)
4,377
100
(12,278)
(1,573)
(1,008)
(2,793)
(1,991)
2,276
(4,098)
1
5,721
29,721
100.00%
% Annual
Budget Spent
100.87%
88.56%
14.31%
98.12%
98.59%
88.82%
111.07%
163.96%
561.32%
91.10%
647.16%
100.91%
76.83%
96.11%
86.19%
69.70%
34.88%
275.11%
78.74%
0.00%
0.00%
102.80%
% of Annual
Variance Budget Spent
96.49%
198.63%
112.36%
108.88%
115.71%
97.08%
97.74%
92.58%
0.00%
86.53%
8.57%
92.11%
90.48%
143.39% (r)
37.38%
96.02%
98.40%
0.00%
85.52%
84.09%
88.71%
104.03%
105.14%
59.73%
92.48%
0.00%
0.00%
(271,211)
986
112,218
51,590
53,336
(2,713)
(3,061)
(103,450)
794
(30,429)
(549)
(6,144)
(8,514)
10,630
(501)
(40,849)
(3,830)
1,525
(26,925)
(20,423)
(6,502)
3,049
3,794
(745)
(150,816)
3
14,630
(400,229)
(q)
(q)
(q)
(q)
97.35%
(s)
15
CITY OF TUKWILA
General Fund Expenditures - By Department
As of December 31 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
45 OPERATING RENTALS & LEASES
46 INSURANCE
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49 -00 Miscellaneous
49 -03 Explorer Post
49 -05 Uniform cleaning
49 -08 Credit card fees
49 -44 Education training- contract
51 INTERGVRNMTL PROFESSIONAL SVCS
64 MACHINERY & EQUIPMENT
FIRE
12 - INFORMATION TECHNOLOGY
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
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
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49 -00 Miscellaneous
49 -01 Software upgrades
49 -03 Training
64 MACHINERY & EQUIPMENT
INFORMATION TECHNOLOGY
Annual Budget
106,000
6,322,837
670,858
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
117,874
78,083
20,791
1,000
18,000
129,354
109,000
10,447,976
Annual Budget
613,769
2,500
44,861
50,368
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
1,316,862
of year expired
100.00%
Prorated % of Annual
Budget Actual Spent Variance Budget Spent
106,000 103,680 (2,320) 97.81%
6,322,837 6,478,938 156,101 102.47% (t)
- 564 564 0.00%
670,858 751,655 80,797 112.04% (u)
194,452 191,359 (3,093) 98.41%
89,685 110,321 20,636 123.01% (v)
275,071 354,988 79,917 129.05% (v)
28,040 28,091 51 100.18%
170,058 155,802 (14,256) 91.62%
1,100,605 1,090,610 (9,995) 99.09%
1,500 - (1,500) 0.00%
218,277 271,109 52,832 124.20% (w)
43,845 41,455 (2,390) 94.55%
54,000 61,921 7,921 114.67%
32,170 25,755 (6,415) 80.06%
17,000 5,579 (11,421) 32.82%
451,686 548,116 96,430 121.35% (x)
90,000 94,500 4,500 105.00%
73,360 73,385 25 100.03%
152,304 56,693 (95,611) 37.22% (y)
117,874 75,203 (42,671) 63.80%
78,083 49,611 (28,472) 63.54%
325 325 0.00%
20,791 19,769 (1,022) 95.08%
1,000 887 (113) 88.69%
18,000 4,612 (13,388) 25.62%
129,354 129,354 100.00%
109,000 59,832 (49,168) 54.89% (w)
10,447,976 10,708,909 260,933 102.50%
Prorated % of Annual
Budget Actual Spent Variance Budget Spent
613,769 577,798 (35,971) 94.14% (z)
2,500 52,000 49,500 2080.00% (z)
- 2,201 2,201 0.00%
44,861 46,713 1,852 104.13%
50,368 48,276 (2,092) 95.85%
2,504 2,094 (410) 83.64%
131,878 124,172 (7,707) 94.16%
5,766 3,472 (2,294) 60.22%
122,000 116,681 (5,319) 95.64%
1,000 4,445 3,445 444.48%
128,700 106,723 (21,977) 82.92%
1,500 414 (1,086) 27.57%
6,016 6,901 885 114.72%
56,500 17,719 (38,781) 31.36% (aa)
117,500 135,747 18,247 115.53% (bb)
27,000 35,017 8,017 129.69%
88,000 99,726 11,726 113.32%
2,500 1,004 (1,496) 40.16%
32,000 - (32,000) 0.00% (cc)
1,316,862 1,245,356 (71,506) 94.57%
** Variance = Actual over (under) prorated budget Fund 000 By Dept
16
CITY OF TUKWILA
General Fund Expenditures - By Department
As of December 31 2013
13 - PUBLIC WORKS
00 UNALLOCATED BUDGET REDUCTION
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
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
79 Assessment
PUBLIC WORKS
15 - PARK MAINTENANCE
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
45 OPERATING RENTALS & LEASES
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
63 OTHER IMPROVEMENTS
PARK MAINTENANCE
Annual Budget
(30,000)
1,952,152
2,000
4,556
142,157
160,100
26,176
345,324
3,800
99,550
63,750
31,400
7,750
800
172,300
379,449
203,183
17,035
10,035
2,000
5,000
% of year expired
Prorated
Budget Actual Spent Variance
(30,000) - 30,000
1,952,152 1,808,901 (143,251)
2,000 300 (1,700)
4,556 12,091 7,535
142,157 133,133 (9,024)
160,100 149,011 (11,089)
26,176 20,494 (5,682)
345,324 313,316 (32,008)
3,800 1,312 (2,488)
99,550 84,613 (14,937)
63,750 30,796 (32,954)
31,400 29,859 (1,541)
7,750 5,419 (2,331)
800 706 (94)
172,300 169,034 (3,266)
379,449 348,088 (31,361)
203,183 258,964 55,781
17,035 8,466 (8,569)
10,035 7,034 (3,001)
2,000 706 (1,294)
5,000 725 (4,275)
20,021 20,021
3,581,482 3,581,482 3,394,522 (186,960)
Prorated
Annual Budget Budget Actual Spent Variance
517,680 517,680 524,078 6,398
2,179 2,179
2,295 2,295 5,327 3,032
38,847 38,847 40,032 1,185
42,450 42,450 41,755 (695)
15,074 15,074 12,512 (2,562)
78,133 78,133 75,718 (2,415)
1,425 1,425 1,833 408
36,968 36,968 36,567 (401)
1,500 1,500 876 (624)
25,000 25,000 33,385 8,385
220 220
64 64
108,726 108,726 108,625 (101)
213,000 213,000 232,848 19,848
37,000 37,000 24,091 (12,909)
4,000 4,000 2,834 (1,166)
5,000 5,000 - (5,000)
100.00%
1,127,098 1,127,098 1,142,944 15,846
** Variance = Actual over (under) prorated budget Fund 000 By Dept
% of Annual
Budget Spent
0.00%
92.66% (dd)
15.00%
265.38% (ee)
93.65%
93.07%
78.29%
90.73%
34.53%
85.00%
48.31%
95.09%
69.93%
88.28%
98.10%
91.74%
127.45% (ff)
49.70%
70.10%
35.32%
14.50%
0.00%
94.78%
% of Annual
Budget Spent
101.24%
0.00%
232.11%
103.05%
98.36%
83.00%
96.91%
128.61%
98.91%
58.40%
133.54%
0.00%
0.00%
99.91%
109.32%
65.11%
70.85%
0.00%
101.41%
(gg)
17
CITY OF TUKWILA
General Fund Expenditures - By Department
As of December 31 2013
16 - STREET MAINTENANCE & OPERATION
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 ADVERTISING
45 OPERATING RENTALS & LEASES
46 INSURANCE
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
53 EXT TAXES & OPERATING ASSMNTS
64 MACHINERY & EQUIPMENT
STREET MAINTENANCE & OPERATION
Annual 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
831,565
27,100
5,200
% of year expired 100.00%
Prorated
Budget Actual Spent Variance
813,107 790,617 (22,490)
43,723 46,124 2,401
11,474 5,852 (5,622)
62,459 63,732 1,273
67,840 66,776 (1,064)
24,133 23,231 (902)
190,012 172,363 (17,649)
2,375 2,179 (196)
333,100 231,275 (101,825)
12,431 10,190 (2,241)
4,000 766 (3,234)
4,300 1,192 (3,108)
2,700 281 (2,419)
1,500 (1,500)
368,887 385,099 16,212
35,455 37,406 1,951
831,565 882,978 51,413
27,100 31,993 4,893
5,200 7,402 2,202
49 49
53,074 53,074
2,841,361 2,841,361 2,812,580 (28,781)
" Variance = Actual over (under) prorated budget Fund 000 By Dept
18
% of Annual
Budget Spent
97.23%
105.49%
51.00%
102.04%
98.43%
96.26%
90.71%
91.74%
69.43% (hh)
81.97%
19.14%
27.73%
10.41%
0.00%
104.39%
105.50%
106.18% (ii)
118.06%
142.35%
0.00%
0.00% (jj)
98.99%