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Home My WebLink AboutReg 2014-08-18 Item 2B - Presentation - 2014 Second Quarter Financial ReportPrepared By: Vicky Carlsen June 30, 2014 a J I- Ia. O I- V Summary (Cash Basis) City -wide, unreserved fund balances increased $2.0M the first half of 2014 from $45.4M at December 31, 2013 to $47.4M as of June 30, 2014. The governmental funds reflected the largest change with a total in- crease of $2.4M. Enterprise funds increased by $379K, and the internal service funds decreased by $835K. Of the governmental funds, the General Fund increased by $300K through June. Further discussion on the governmental funds and the General Fund occurs on the following pages. Through the end of June, with the exception of the self - insurance and LEOFF insurance fund, the City is on track to stay within the current adopted budget.. If the trend in the general fund continues, ongoing reve- nues will meet budget and department expenditures will be under budget by $1M or more. However, it is worth noting that budget savings realized in the Police department during the first half of the year will be reduced the second half because positions that were vacant during the first half of the year will be filled during the 3rd quarter. Funding for capital projects has been completed for 2014. A plan for funding Urban Renewal projects (2 motels were purchased in August) as well as Interurban and Boeing Access Road Bridge projects will be discussed at the August 19, 2014 Finance & Safety (FS) Com- mittee meeting. Fire department overtime issues will also be discussed at this meeting. While the economy continues to strengthen, the City still faces challenges. Sales tax for the first half of the year has softened slightly and construction activity has slowed compared with 2013. Overtime in the Fire department continues to exceed budget, however, some overtime costs should be offset by funds received from the OSO deployment. With the high claim experience continuing for the LEOFF 1 retiree healthcare plan, consideration will be given to appropriate funding levels based upon actuarial analysis and funding may need to be increased in the fourth quarter of 2014. Continuing into 2014 is an emphasis on Tukwila International Boulevard. The City continues to strive to maintain a balance between ongoing revenues and ongoing expenditures to allow for the funding of capital projects and other initiatives identified through the Strategic Plan. CITY -WIDE FUND BALANCES CHANGE IN FUND BALANCE ACTUAL 12/31/2013 6/30/2014 - -- ACTUAL - - - YTD - -- BUDGET - -- YTD YTD VARIANCE Governmental funds Enterprise funds Internal service funds $ 22,864,400 $ 25,294,817 12,964,534 13,343,328 9,615,058 8,780,493 $ 2,430,417 378,794 (834,565) $ (405,636) 244,814 (498,842) $ 2,836,053 133,980 (335,723) City -wide Total $ 45,443,992 $ 47,418,638 $ 1,974,646 $ (659,664) $ 2,634,310 Fund Balances -As of June 30, 2014 General Fund Hotel /Motel Tax IM/$1 I $10 Street 1 0 $1 Arterial Street r D $2 Contingency Drug Seizure $0 Debt Service - $2 Parks Acq $1 Facility Replacement $2 General Gov Improve =11 $1 Fire Impact Fee M. $0 Water Sewer i " - $2 $4 Foster Golf $1 Surface Water Equipment Replacement 1 ,$5 Self- Insurance LEOFF Insurance $1 $4 OM Millions $_ $2 $4 $6 $g $10 $12 Inside this issue: Governmental Funds 2 General Fund Revenues 3 General Fund Expenditures 3 Enterprise and Internal Service Funds 4 1 Governmental Funds Governmental Rinds FUND BALANCES REVENUES AND EXPENDITURES ACTUAL 12/31/2013 6/30/2014 YTD Change Revenues Expenditures Amount i of Budget Amount % of Budget 000 - General Fund $ 9,779,692 $10,078,980 $ 299,288 $27,739,977 49.18% $27,440,689 47.72% 101 - Hotel /Motel Tax Fund 714,946 545,829 (169,118) 535,384 37.38% 704,501 42.93% 103 - Street Fund 1,415,955 1,490,397 74,442 251,972 23.86% 177,530 13.15% 104 - Arterial Street Fund 1,095,535 1,555,666 460,131 2,825,495 11.31% 2,365,364 8.98% 105 - Contingency Fund 5,762,932 5,763,258 327 327 0.01% - 0.00% 109 - Drug Seizure Fund 75,609 68,308 (7,301) (7,301) -7.60% - 0.00% 2xx - Debt Service 8,262 1,619,112 1,610,850 1,817,819 58.73% 206,969 6.69% 301 - Parks Acq Fund 1,219,890 1,347,549 127,659 195,874 5.66% 68,215 1.81% 302 - Facility Replacement Fund 1,902,602 1,804,720 (97,882) 874 0.02% 98,757 2.26% 303 - General Gov Improvements 451,755 566,678 114,923 200,212 39.98% 85,290 25.44% 304 - Fire Impact Fee Fund 437,222 454,321 17,099 17,099 34.13% - 0.00% Total Governmental $22,864,400 $25,294,817 $ 2,430,417 $33,577,732 34.39% $31,147,315 31.64% 2 Governmental funds through June increased fund balances by $2.4M. As of the end of June the general fund balance increased by $299K. Total revenues for the General Fund were $27.7M or 49.18% of budget compared to total expenditures of $27.4M or 47.72% of budget. Highlights for the first quarter include: General Fund • Property tax revenue through June is at 52.25% of budget and comparable to 2013. The majority of prop- erty tax collections occurs in 2nd and 4th quarters. • Quarterly financial data is reported on a cash basis; when revenues are received and expenditures paid. Sales tax revenue includes collections for November through April. November and December constitutes the highest collection months. Additionally, sales tax exceeded expectations in 2013 and is exceeding budget in 2014. However, it should be noted that while reve- nue collected is exceeding budget, sales tax related to construction is lower by 49% from the same period in 2013. Sales and Use Taxes are at 51.88% of budget. • Revenue Generating Regulatory Licenses generated $1.8M as licenses were renewed for 2014. Through March, 99.75% of budget has been collected. • Gambling excise taxes are at 57.85% of budget. Over- all, gambling receipts is up for the majority of casinos. • Plan check and review fees are at 60.52% of budget. While both the number of permits issued as well as the value of the permits is lower than last year through June, revenue collected through June is higher than budget. • The transfer in to the general fund is one time revenue from Tukwila Village land sale and is anticipated to be $1.5M in 2014 rather than the budgeted $4.3M. Hotel/Motel— Tourism • Hotel/Motel taxes are at 39.95% of budget. It is antici- pated that revenue will increase during the summer months when occupancy rates are typically higher. Street Fund (Residential) • The 3 major projects in this fund; 42nd Ave S Phase III is still in design, Cascade View Safe Routes to School is still in design but right -of -way has been finalized with the School District, and Thorndyke Safe Routes to School should start construction by summer. Arterial Streets • Grant revenue is billed for and received after expendi- tures have been incurred. Budgeted debt proceeds are for the Interurban and Boeing Access Road Bridge projects and could be issued later in 2014. Contingency • Funds were transferred into the contingency fund from the general fund late in 2013, bringing the balance in line with the reserve policy. Any additional transfers may occur later in 2014. Debt Service • Subsidy payments from the federal government for the City's Build America bonds continue to be reduced by 7.2% due to sequestration. While interest on debt service is paid twice a year, principal payments are made annual- ly and occur primarily in the second half of the year. PAGE2 2014 SECOND QUARTER FINANCIAL REPORT General Fund Revenues Revenue Summary General Fund 02 2013 Actual % of Annual Budget 02 2014 Actual % of Annual Budget Over /(Under) Prior Year Property Taxes $ 7,414,239 53.67% $ 7,483,743 52.25% $ 69,504 Sales and Use Taxes 8,217,705 53.71% 8,135,233 51.88% (82,472) Revenue Generating Regulatory License 1,662,246 94.99% 1,763,085 99.75% 100,839 Utility Taxes 2,021 ,010 49.00% 2,076,343 49.98% 55,333 Interfund Utility Tax 785,832 52.88% 853,927 53.86% 68,095 Excise Taxes 1,130,015 53.88 % 1,277,057 57.85% 147,042 Bus Licenses, Franchise Fees, Permits 577,990 74.86% 632,398 81.07% 54,407 Building Permits and Fees 624,281 57.54% 585,540 51.77% (38,741) Intergovernmental Revenue 2,003,293 40.54% 2,1 04,753 45.47% 1 01 ,460 Misc Other Revenue 1,663,687 35.21% 1,783,309 46.16% 119,622 Total Ongoing Revenue 26,100,299 52.10% 26,695,388 53.26% 595,089 Sale of Bond Proceeds for MPD 1,021,526 0.00% - 0.00% (1,021,526) Transfers In 1,017,843 50.00% 1,044,589 50.10% 26,746 Total Revenue $ 28,139,668 48.02% $ 27,739,977 49.18% $ (426,437) General fund ongoing revenues collected through June of 2014 Sales tax mitigation revenue is included in the 'ntergovernmental were higher than 2013 January—June by $595K. All operating revenue category. Through the end of March, sales tax mitiga- revenue categories show a year- over -year increase with the ex- tion received as 47.38% of budget. ception of sales & use tax and building permits & fees, which are General fund department expenditures through June 2014 are both only slightly lower than last year. Sales & use tax is lower primarily due to a decline in construction related sales tax. $23.2M or 47.31% of budget. Transfers out are made on an as needed basis during the year. Total revenue shows a year- over -year decline of $426K because of bond proceeds received in 2013 that were loaned to the MPD. Property taxes are on target with 52.25% collected during the first half of the year. General Fund Expenditures TOTALS BY CATEGORY -- DETAIL 02 2013 %of Annual Budget 02 2014 %of Annual Budget Over /(Under) Prior Year 11 SALARIES 12,073,773 49.44% $ 12,027,681 47.42% $ (46,092) 12 EXTRA LABOR 186,429 38.65% 224,397 45.55% 37,968 13 OVERTIME 951,720 58.75% 1,089,026 78.68% 1 37, 306 15 HOLIDAY PAY 806 0.41% - 0.00% (806) 21 FICA 776,279 53.05% 779,803 51.39% 3,525 22 LEOFF 375,985 61.19% 372,590 59.71% (3,395) 23 P E RS 436,836 44.31% 538,570 47.58% 101,734 24 INDUSTRIAL INSURANCE 223,699 51.79% 230,951 48.76% 7,252 25 MEDICAL,DENTAL,LIFE,OPTICAL 2,091,931 48.22% 2,088,497 47.06% (3,434) 26 UNEMPLOYMENT COMP 30,794 102.65% 9,623 0.00% (21,171) 28 UNIFORM CLOTHING 1,536 15.25% 1,702 16.89% 165 31 OFFICE & OPERATING SUPPLIES 398,410 35.60% 474,697 44.70% 76,287 34 ITEMS FOR INVENT /RESALE 22,467 155.72% 20,696 143.44% (1,772) 35 SMALL TOOLS & MINOR EQUIp 74,593 29.25% 53,400 21.89% (21 ,193) 41 PROFESSIONAL SERVICES 848,353 32.76% 770,621 29.93% (77,731) 42 COMMUNICATION 129,533 35.14% 149,547 40.51% 20,013 43 TRAVEL 40,660 33.72% 75,307 64.88% 34,647 44 ADVERTISING 15,106 26.95% 12,066 21.53% (3,040) 45 OPERATING RENTALS & LEASES 1,090,029 48.82% 1,053,851 48.04% (36,179) 46 INSURANCE 586,557 96.87% 677,664 109.74% 91,106 47 PUBLIC UTILITY SERVICES 654,279 43.70% 694,466 45.54% 40,187 48 REPAIRS & MAINTENANCE 326,809 42.61 % 305,416 32.83% (21,394) 49 MISCELLANEOUS 474,837 38.16% 451,701 35.99% (23,136) 51 INTERGVRNMTL PROF SVCS 1,033,276 47.48% 1,101,600 49.33% 68,324 53 EXTTAXES & OPER ASSMNTS 41 0.00% 45 0.00% 4 64 MACHINERY & EQUIP, OTHER 13,010 3.54% (118) -0.06% (13,128) DEPARTMENT EXPENDITURES 22,857,751 47.69% 23,203,799 47.31% 346,048 52 LOAN TO MPD 1,250,000 125.00 % - 0.00% (1,250,000) 00 TRANSFERS OUT 3,106,807 0.00% 4,236,890 50.07% 1,130,083 Grand Totals $27,214,558 47.69% $27,440,689 47.72% $ 226,131 PAGE 3 2014 SECOND QUARTER FINANCIAL REPORT 3 Enterprise Funds ENTERPRISE FUNDS FUND BALANCES REVENUES AND EXPENSES ACTUAL 12/31 /2013 6/30/2014 YTD Change Revenues Expenses Amount %of Budget Amount %of Budget 401 - Water Fund $ 6,542,145 $ 5,850,900 $ (691,245) $ 2,581,160 34.77% $ 3,272,405 46.09% 402 - Sewer Fund 3,599,294 4,327,607 728,313 4,137,413 62.25% 3,409,100 51.01% 411 - Foster Golf Fund 609,988 689,163 79,175 951,700 46.61% 872,525 48.69% 412 - Surface Water Fund 2,213,107 2,475,658 262,551 2,121,353 29.95% 1,858,802 26.07% ENTERPRISE FUNDS $ 12,964,534 $ 13,343,328 $ 378,794 $ 9,791,626 42.22% $ 9,412,832 41.46% Fund 401 - Water: Revenues through June are at 34.77% of budget and expenses are at 46.09% of budget. Fund balance decreased $691K. Andover Park W /Strander new water main project is the major project for 2014 and is connected to the Tukwila Urban Center Transit Center project. Fund 402 - Sewer: Revenues are at 62.25% of budget due to a rate increase approved after the budget had been adopted. Ex- penses are at 51.01% of budget resulting in an increase to fund balance of $728K. Major projects in this fund include CBD San- itary Sewer Rehabilitation and Sewer Lift Station No. 2 up- grades. Fund 411 -Golf Course: Revenues through the first half of the year are at 952K or 46.61% of budget. Golf revenue is highly dependent on favorable weather, which typically occurs in July through September. Expenses through June are at 48.69% of budget. Fund 412 - Surface Water: Through the end of the second quar- ter the Surface Water fund realized a fund balance increase of $263K. Revenues and expenses through the second quarter of the year are 29.95% and 26.07% respectively. Several projects are planned for 2014 including East Marginal Way S pipe re- placement and the Tukwila 205 Levee certification. Additional information on the enterprise funds can be found in the fund level statements provided in this packet. Internal Service Funds INTERNAL SERVICE FUNDS FUND BALANCES REVENUE AND EXPENSES ACTUAL 12/31/2013 6/30/2014 YTD Change Revenues Expenses Amount % of Budget Amount % of Budget 501 - Equipment Replacement 502 - Self- Insurance Fund 503 - LEOFF Insurance Fund $ 4,257,832 $ 4,647,735 4,460,344 3,611,870 896,882 520,888 $ 389,903 (848,474) (375,994) $ 1,218,732 2,307,679 409 42.95% 49.53% 12.23% $ 828,828 3,156,153 376,403 32.23% 58.74% 68.06% INTERNAL SERVICE FUNDS $ 9,615,058 $ 8,780,493 $ (834,565) $ 3,526,819 47.02% $ 4,361,384 51.32% Fund 501- Equipment Replacement: At the end of the second quarter, fund balance increased $390K. Revenue is at 42.95% of budget and expenses are at 32.23% of budget. Most items scheduled for purchase in 2014 were ordered during the first quarter with delivery expected in the third quarter. Items will be paid for when they are received. The 2 fire pumpers ordered in 2013 should be placed in service in the third quarter. Fund 502- Insurance: At the end of the second quarter, fund balance decreased $848K. Employee healthcare costs were high- er than expected at 58.74% spent during the first half of the year. Fund 503 -LEOFF Insurance: An actuarial evaluation done in PAGE 4 4 July of 2012 indicated that the city had excess reserves in this fund. Based on the evaluation, the City decided not to fund con- tributions for the 2013 -2014 biennium. This will be reevaluated during preparation of the 2015 -2016 biennial budget. Second quarter activity decreased fund balance by $376K, which is high- er than the expected reduction of $275K. Expenses for the first half of the year are at 68.06% of budget. Both fund 502 and 503 will be closely monitored throughout the year to see if the increase in medical costs continues. Additional information on the internal service funds can be found in the fund level statements provided in this packet. 2014 SECOND QUARTER FINANCIAL REPORT City of Tukwila General Fund 000 - Revenue and Expenditures As of June 30 2014 % of year expired 50.00% 2014 Prorated Actual % of Annual Annual Budget Budget Year -To -Date Variance ** Budget Revenue General Revenue Property Taxes $ 14,321,617 $ 7,160,809 $ 7,483,743 $ 322,935 52.25% Sales and Use Taxes 15,679,917 7,839,959 8,135,233 295,274 51.88% Admissions Tax 612,000 306,000 306,613 613 50.10% Utility Taxes 4,154,592 2,077,296 2,076,343 (953) 49.98% Interfund Utility Tax 1,585,500 792,750 853,927 61,177 53.86% Excise Taxes 2,207,341 1,103,671 1,277,057 173,386 57.85% Total General Revenue 38,560,967 19,280,484 20,132,916 852,433 52.21% Licenses and Permits Revenue Generating Regulatory Lics 1,767,500 883,750 1,763,085 879,335 99.75% (a) Business Licenses and Permits 780,089 390,045 632,398 242,353 81.07% (b) Rental Housing License 35,000 17,500 29,650 12,150 84.71% (a) Building Permits and Fees 1,131,100 565,550 585,540 19,990 51.77% Total Licenses and Permits 3,713,689 1,856,845 3,010,673 1,153,829 81.07% Intergovernmental Revenue Sales tax mitigation 1,200,000 600,000 568,607 (31,393) 47.38% Seattle City Light Agreement 2,250,471 1,125,236 1,155,989 30,754 51.37% Grants 341,888 170,944 178,025 7,081 52.07% State entitlements 329,860 164,930 177,052 12,122 53.68% Other 507,003 253,502 25,079 (228,423) 4.95% (c) Total Intergovernmental Revenue 4,629,222 2,314,611 2,104,753 (209,858) 45.47% Charges for Services General Government 54,363 27,182 58,298 31,116 107.24% Security 554,725 277,363 246,061 (31,302) 44.36% Engineering Services 9,867 4,934 - (4,934) 0.00% Transportation 169,000 84,500 17,482 (67,018) 10.34% (d) Plan Check and Review Fees 628,500 314,250 380,395 66,145 60.52% Culture and Rec Fees 566,215 283,108 184,595 (98,512) 32.60% (e) Total Charges for Services 1,982,670 991,335 886,831 (104,504) 44.73% Fines and Penalties 234,829 117,415 106,990 (10,424) 45.56% Miscellaneous Revenue Indirect cost allocation Ongoing Revenue Transfers In Total Revenue Expenditures Department Expenditures Transfers to Debt Service Funds Transfers to Other Funds Change in Fund Balance Beginning Fund Balance 846,132 423,066 453,224 30,158 53.56% 2,085,208 1,042,604 1,044,589 1,985 50.10% 52,052,717 26,026,359 27,739,977 1,713,618 53.29% 4,355,000 2,177,500 (2,177,500) 0.00% (f) 56,407,717 28,203,859 27,739,977 (463,882) 49.18% 49,148,529 24,559,265 23,203,799 (1,355,466) 47.21% (g) 3,028,650 1,514,325 1,786,890 272,565 59.00% 5,327,400 2,678,700 2,450,000 (228,700) 45.99% 57,504,579 28,752,289 27,440,689 (1,311,600) 47.72% (1,096,862) (548,431) 299,288 847,719 -27.29% 7,583,253 7,583,253 9,779,692 2,196,439 128.96% Ending Fund Balance $ 6,486,391 $ 7,034,822 $ 10,078,980 $ 3,044,158 155.39% Cash and investments $ 6,983,453 (a) RGRL and rental housing licenses are due by the end of January. Any additional revenue collected will be from late filers or new businesses. (b) Business Licenses and Permits includes business licenses and franchise fees. Business licenses are due by the end of January and through 1st quarter the City has collected 93 %. Franchise fees are on budget with 28% of budget collected. (c) Other governmental revenue includes a budget of $380,000 for emergency medical services. This is typically received by the City in November. (d) Revenue is collected when damage occurs to City streets, lights, signs, etc. and the responsible party reimburses the City for costs to repair damage. Recreation fees tend to be higher during the summer months when school is not in session. Transfer in from fund 302 expected later in the year when land from Tukwila Village is sold. It is now anticipated that $1.5M will be receive in 2014 rather than the budgeted amount of $4.3M. For department expenditures, please refer to Expenditure by Department report. (e) (f) (g) ** Variance = Actual over (under) prorated budget Fund 000 5 Actual Spent 1 Variance II % Spent 1 CITY OF TUKWILA General Fund Expenditures - By Category As of June 30 2014 % of year expired 50.00% TOTALS BY CATEGORY Prorated Annual Budget Budget % of Annual Actual Spent Variance Budget Spent SALARIES BENEFITS SUPPLIES PROFESSIONAL SERVICES INTERGOVERNMENTAL CAPITAL EXPENDITURES DEPARTMENTAL EXPENDITURES TRANSFERS OUT TOTAL EXPENDITURES $ 27,441,571 8,195,469 1,320,311 9,637,556 2,339,122 214,500 49,148,529 $ 13,720,786 4,097,735 660,156 4,818,778 1,169,561 107,250 24,574,265 8,356,050 4,178,025 $ 57,504,579 $ 28,752,289 $ 13,341,103 4,021,736 548,793 4,190,639 1,101,646 (118) 23,203,799 $ (379,682) 48.62% (75,998) 49.07% (111,362) 41.57% (628,139) 43.48% (67,915) 47.10% 107,368 -0.06% (1,370,466) 4,236,890 58,865 50.70% $ 27,440,689 $ (1,311,600) TOTALS BY CATEGORY -- DETAIL Prorated Annual Budget Budget 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 00 TRANSFERS OUT Grand Totals 6 $ 25,364,554 492,645 1,384,086 200,286 1,517,411 624,018 1,132,009 473,644 4,438,312 10,075 1,061,979 14,428 243,904 2,574,603 369,196 116,065 56,050 2,193,517 617,535 1,525,097 930,262 1,255,231 2,339,122 5,000 209,500 49,148,529 $ 12,682,277 246,323 692,043 100,143 758,706 312,009 566,005 236,822 2,219,156 5,038 530,990 7,214 121,952 1,287,302 184,598 58,033 28,025 1,096,759 308,768 762,549 465,131 627,616 1,169,561 2,500 104,750 24,574,265 $ 8,356,050 4.178 025 $ 57,504,579 $ 28,752,289 $ 12,027,681 224,397 1,089,026 779,803 372,590 538,570 230,951 2,088,497 9,623 1,702 474,697 20,696 53,400 770,621 149,547 75,307 12,066 1,053,851 677,664 694,466 305,416 451,701 1,101,600 45 (118) 23,203,799 4.236 890 $ 27,440,689 $ (654,596) (21,926) 396,983 (100,143) 21,098 60,581 (27,434) (5,871) (130,659) 9,623 (3,336) (56,292) 13,482 (68,552) (516,680) (35,051) 17,275 (15,959) (42,908) 368,896 (68,082) (159,715) (175,915) (67,961) 45 (2,500) (104,868) (1,370,466) 58,865 $ (1,311,600) 47.42% (a) 45.55% 78.68% (a) 0.00% 51.39% 59.71% (a) 47.58% 48.76% 47.06% 0.00% 16.89% 44.70% 143.44% 21.89% 29.93% 40.51% 64.88% 21.53% 48.04% 109.74% (b) 45.54% 32.83% 35.99% 47.09% 0.00% 0.00% -0.06% 50.70% (a) Salaries are under budget and overtime is over budget due to unfilled positions that have been backfilled via overtime. Salaries are also under budget because of conservative budgeting and favorable contract terms. (b) Insurance is paid in full in the 1st quarter of the year. " Variance = Actual over (under) prorated budget 6 Fund 000 By Category Prorated % of Annual Annual Budget Budget Actual Spent Variance Budget Spent CITY OF TUKWILA General Fund Expenditures - By Department As of June 30 2014 % of year expired 50.00% TOTALS - ALL DEPARTMENTS CITY COUNCIL $ 335,961 $ 167,981 $ 148,110 $ (19,871) 44.09% MAYOR 3,058,747 1,529,374 1,439,230 (90,143) 47.05% HUMAN RESOURCES 693,816 346,908 300,962 (45,946) 43.38% FINANCE 2,294,133 1,147,067 1,127,598 (19,469) 49.15% CITY ATTORNEY 661,860 330,930 168,863 (162,067) 25.51% RECREATION 2,652,697 1,326,349 1,233,665 (92,683) 46.51% COMMUNITY DEVELOPMENT 3,108,679 1,554,340 1,361,930 (192,409) 43.81% MUNICIPAL COURT 1,096,547 548,274 543,266 (5,007) 49.54% POLICE 15,587,238 7,793,619 7,637,745 (155,874) 49.00% FIRE 10,522,254 5,261,127 5,343,711 82,584 50.78% INFORMATION TECHNOLOGY 1,362,557 681,279 470,567 (210,712) 34.54% PUBLIC WORKS 3,709,272 1,854,636 1,593,191 (261,445) 42.95% PARK MAINTENANCE 1,154,636 577,318 475,656 (101,662) 41.20% STREET MAINTENANCE & OPERATION 2,910,132 1,455,066 1,359,305 (95,761) 46.71% TOTAL ALL DEPARTMENTS 49,148,529 24,574,265 23,203,799 (1,370,466) 47.21% TRANSFERS OUT (DEPT 20 ONLY) 8,356,050 4,178,025 4,236,890 58,865 50.70% GRAND TOTAL $ 57,504,579 $ 28,752,289 $ 27,440,689 $ (1,311,600) 47.72% Highlights on selected line items in departments below: (a) Facilitation costs for Council retreat and workshops which have not occurred yet. (b) Formation of the Communications division and transferring one position from DCD to Economic Development. (c) Extra labor is for intern position that is filled during the summer months only. (d) Participation in National League of Cities that occurred in March. (e) The budget for salaries was conservative and new contract terms were favorable. (f) Supplies for negotiations, etc. purchased during 1st quarter. (g) Rental at TCC on 5/14/14 for event. (h) Annual software maintenance paid out of repairs & maintenance but budgeted in professional services. (i) Annual insurance paid in 1st quarter. (j) May and June legal fees not paid until July. (k) Overtime related to 2 shelter operations for 2 fires during 1st quarter and trainings and coverage for the Rental Office during the absence of another staff member. (1) Items purchased for summer season, which is the busiest time for the department. (m) Extra labor needed due to an extended absence in the department. (n) Hired additional help to process evidence to catch up on backlog. Necessary for accreditation requirements. (o) Office furniture not purchased in 2013 and supplies for recruitment process. (p) Employment background checks. (q) Advertising for job postings. (r) Overtime due to OSO landslide response, minimum staffing requirements, and WA State Task Force backfill. (s) Salaries lower than budget and Extra labor higher than budget due to vacant IT position not filled until first part of the year. (t) Position still unfilled from retirement that occurred in 2013. (u) Purchased slide in anticipation of summer. (v) Registrations for conferences and training courses. " Variance = Actual over (under) prorated budget Fund 000 By Dept 7 % of Annual Variance Budget Spent CITY OF TUKWILA General Fund Expenditures - By Department As of June 30 2014 % of year expired 50.00% 01 - CITY COUNCIL Annual Budget Prorated Budget Actual Spent % of Annual Variance Budget Spent 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 176,324 13,490 7,202 2,754 68,921 3,870 16,500 6,000 30,000 10,900 335,961 88,162 6,745 3,601 1,377 34,461 1,935 8,250 3,000 15,000 5.450 167,981 88,415 6,930 3,639 1,152 25,317 550 2,613 16,247 _ 3,246 148,110 253 185 38 (225) (9,143) (1,385) (8,250) (387) 1,247 (2,204) (19,871) 50.14% 51.37% 50.53% 41.84% 36.73% 14.21 % 0.00% (a) 43.55% 54.16% 29.78% 44.09% Annual Budget Prorated Budget Actual Spent 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 51 INTERGVRNMTL PROFESSIONAL SVCS 1,194,190 10,500 573 85,122 109,416 4,390 194,604 43,024 4,935 943,970 72,600 19,800 14,750 29,148 17,750 286,475 27,500 3,058,747 597,095 5,250 287 42,561 54,708 2,195 97,302 21,512 2,468 471,985 36,300 9,900 7,375 14,574 8,875 143,238 13,750 1,529,374 " Variance = Actual over (under) prorated budget Fund 000 By Dept 8 628,439 720 47,447 57,024 1,981 106,275 16,956 1,341 378,119 23,328 13,294 2,720 12,119 147,395 2,073 1,439,230 31,344 (4,530) (287) 4,886 2,316 (214) 8,973 (4,556) (1,127) (93,866) (12,972) 3,394 (4,655) (2,455) (8,875) 4,157 (11,677) (90,143) 52.62% (b) 6.86% (c) 0.00% 55.74% 52.12% 45.13% 54.61% 39.41% 27.17% 40.06% 32.13% 67.14% (d) 18.44% 41.58% 0.00% 51.45% 7.54% Prorated % of Annual Annual Budget Budget Actual Spent Variance Budget Spent CITY OF TUKWILA General Fund Expenditures - By Department As of June 30 2014 % of year expired 50.00% 04 - HUMAN RESOURCES 0.00% 11 SALARIES 400,814 200,407 194,804 (5,603) 48.60% (e) 12 EXTRA LABOR 924 924 0.00% 21 FICA 27,908 13,954 14,426 472 51.69% 23 PERS 36,835 18,418 17,788 (630) 48.29% 24 INDUSTRIAL INSURANCE 1,377 689 560 (128) 40.67% 25 MEDICAL,DENTAL,LIFE,OPTICAL 57,452 28,726 31,737 3,011 55.24% 31 OFFICE & OPERATING SUPPLIES 4,642 2,321 4,849 2,528 104.47% (f) 41 PROFESSIONAL SERVICES 137,625 68,813 25,596 (43,216) 18.60% 43 TRAVEL 1,500 750 613 (137) 40.85% 44 ADVERTISING 7,000 3,500 793 (2,707) 11.33% 45 OPERATING RENTALS & LEASES 3,108 1,554 3,969 2,415 127.69% (g) 48 REPAIRS & MAINTENANCE 5,105 2,553 2,642 90 51.75% 49 MISCELLANEOUS 10,450 5,225 2,261 (2,964) 21.64% HUMAN RESOURCES 693,816 346,908 300,962 (45,946) 43.38% 05 - FINANCE Prorated % of Annual Annual Budget Budget Actual Spent Variance Budget Spent 11 SALARIES 1,025,103 512,552 497,372 (15,179) 48.52% (e) 12 EXTRA LABOR 30,000 15,000 4,007 (10,993) 13.36% 13 OVERTIME 10,000 5,000 3,673 (1,327) 36.73% 21 FICA 76,127 38,064 37,672 (392) 49.49% 23 PERS 94,207 47,104 45,907 (1,196) 48.73% 24 INDUSTRIAL INSURANCE 4,131 2,066 1,601 (465) 38/5% 25 MEDICAL,DENTAL,LIFE,OPTICAL 199,801 99,901 92,562 (7,339) 46.33% 26 UNEMPLOYMENT COMPENSATION - - - - 0.00% 31 OFFICE & OPERATING SUPPLIES 19,296 9,648 4,856 (4,792) 25.17% 41 PROFESSIONAL SERVICES 175,000 87,500 10,405 (77,095) 5.95% (h) 42 COMMUNICATION 1,000 500 8 (492) 0.77% 43 TRAVEL 5,000 2,500 1,257 (1,243) 25.14% 45 OPERATING RENTALS & LEASES 2,700 1,350 1,768 418 65.47% 46 INSURANCE 252,000 126,000 281,690 155,690 111.78% (i) 48 REPAIRS & MAINTENANCE 2,500 1,250 54,540 53,290 2181.61% (h) 49 MISCELLANEOUS 397,268 198,634 90,281 (108,353) 22.73% 53 EXT TAXES & OPERATING ASSMNTS - - 1 1 0.00% FINANCE 2,294,133 1,147,067 1,127,598 (19,469) " Variance = Actual over (under) prorated budget Fund 000 By Dept 9 % of Annual Variance Budget Spent % of Annual Variance Budget Spent CITY OF TUKWILA General Fund Expenditures - By Department As of June 30 2014 % of year expired 50.00% 06 - CITY ATTORNEY Prorated Annual Budget Budget Actual Spent 12 EXTRA LABOR 21 FICA 24 INDUSTRIAL INSURANCE 31 OFFICE & OPERATING SUPPLIES 41 PROFESSIONAL SERVICES 42 COMMUNICATION 45 OPERATING RENTALS & LEASES 48 REPAIRS & MAINTENANCE 49 MISCELLANEOUS CITY ATTORNEY 3,100 652,260 2,000 2,100 1,400 1,000 661,860 1,550 326,130 1,000 1,050 700 500 330,930 1,728 132 120 2,091 165,167 (375) 168,863 1,728 132 120 541 (160,963) (1,000) (1,050) (700) (875) (162,067) 0.00% 0.00% 0.00% 67.46°% 25.32% (j) 0.00% 0.00% 0.00% - 37.50% 25.51% 07 - RECREATION Prorated Annual Budget Budget Actual Spent 11 SALARIES 12 EXTRA LABOR 13 OVERTIME 21 FICA 23 PERS 24 INDUSTRIAL INSURANCE 25 MEDICAL,DENTAL,LIFE,OPTICAL 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 51 INTERGOVERNMENTAL 64 MACHINERY & EQUIPMENT RECREATION 1,300,930 316,444 1,100 118,830 119,555 30,370 252,291 92,628 14,428 184,037 14,380 8,450 28,500 37,406 32,350 90,998 10,000 2,652,697 650,465 158,222 550 59,415 59,778 15,185 126,146 46,314 7,214 92,019 7,190 4,225 14,250 18,703 16,175 45,499 5,000 1,326,349 " Variance = Actual over (under) prorated budget Fund 000 By Dept 10 628,356 136,004 4,694 58,214 63,309 17,344 128,780 48,403 20,696 41,974 5,479 1,300 6,807 12,432 18,910 34,741 4,976 1,233,665 (22,109) (22,218) 4,144 (1,201) 3,531 2,159 2,635 2,089 13,482 (50,044) (1,711) (2,925) (7,443) (6,271) 2,735 (10,758) 4,976 (5,000) (92,683) 48.30% (e) 42.98% 426.77% (k) 48.99% 52.95% 57.11% 51.04% 52.25% 143.44% (I) 22.81% (h) 38.10% 15.39% 23.88% 33.23% 58.45% (h) 38.18% 0.00% 0.00% 46.51% % of Annual Variance Budget Spent % of Annual Variance Budget Spent CITY OF TUKWILA General Fund Expenditures - By Department As of June 30 2014 % of year expired 50.00% 08 - COMMUNITY DEVELOPMENT Prorated Annual Budget Budget Actual Spent 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 1,970,169 83,978 5,951 147,891 183,171 17,364 291,545 975 28,600 420 126,636 2,925 8,600 3,500 20,804 49,550 101,600 15,000 50,000 3,108,679 985,085 41,989 2,976 73,946 91,586 8,682 145,773 488 14,300 210 63,318 1,463 4,300 1,750 10,402 24,775 50,800 7,500 25,000 1,554,340 927,364 29,831 1,428 72,504 84,861 6,953 148,281 15,948 12,351 1,349 3,012 10,881 3,455 43,829 2 (118) 1,361,930 (57,720) (12,158) (1,547) (1,442) (6,725) (1,729) 2,508 (488) 1,648 (210) (50,967) (114) (1,288) (1,750) 479 (21,320) (6,971) (7,500) 2 (25,118) (192,409) 47.07% (e) 35.52% 24.00% 49.02% 46.33% 40.04% 50.86% 0.00% 55.76% 0.00% 9.75% 46.11% 35.02% 0.00% 52.30% 6.97% 43.14% 0.00% 0.00% -0.24% 43.81% 09 - MUNICIPAL COURT Prorated Annual Budget Budget Actual Spent 11 SALARIES 12 EXTRA LABOR 13 OVERTIME 21 FICA 23 PERS 24 INDUSTRIAL INSURANCE 25 MEDICAL,DENTAL,LIFE,OPTICAL 31 OFFICE & OPERATING SUPPLIES 41 PROFESSIONAL SERVICES 42 COMMUNICATION 43 TRAVEL 45 OPERATING RENTALS & LEASES 48 REPAIRS & MAINTENANCE 49 MISCELLANEOUS MUNICIPAL COURT " Variance = Actual over (under) prorated budget 696,474 2,500 5,016 53,007 65,397 3,098 116,904 11,708 105,300 7,300 6,215 3,058 1,300 19,270 1,096,547 348,237 1,250 2,508 26,504 32,699 1,549 58,452 5,854 52,650 3,650 3,108 1,529 650 9,635 548,274 Fund 000 By Dept 336,576 9,467 25,830 32,383 1,257 67,941 8,146 44,550 1,572 3,566 1,047 278 10,653 543,266 (11,661) 8,217 (2,508) (673) (316) (292) 9,489 2,292 (8,100) (2,078) 459 (482) (372) 1,018 (5,007) 48.33% (e) 378.70% (m) 0.00% 48.73% 49.52% 40.57% 58.12% 69.58% 42.31% 21.54% 57.38% 34.23% 21.37% 55.28% 49.54% 11 % of Annual Variance Budget Spent % of Annual Variance Budget Spent CITY OF TUKWILA General Fund Expenditures - By Department As of June 30 2014 % of year expired 50.00% 10 - POLICE Annual Budget Prorated Budget Actual Spent 11 SALARIES 12 EXTRA LABOR 13 OVERTIME 21 FICA 22 LEOFF 23 PERS 24 INDUSTRIAL INSURANCE 25 MEDICAL,DENTAL,LIFE,OPTICAL 31 OFFICE & OPERATING SUPPLIES 35 SMALL TOOLS & MINOR EQUIPMENT 41 PROFESSIONAL SERVICES 42 COMMUNICATION 43 TRAVEL 44 ADVERTISING 45 OPERATING RENTALS & LEASES 46 INSURANCE 47 PUBLIC UTILITY SERVICES 48 REPAIRS & MAINTENANCE 49 MISCELLANEOUS 51 INTERGVRNMTL PROFESSIONAL SVCS 64 MACHINERY & EQUIPMENT POLICE 8,052,028 1,000 908,263 604,704 346,354 110,679 148,475 1,406,263 166,450 600 77,875 90,071 24,500 800 973,031 240,080 189,343 75,661 2,053,561 117,500 15,587,238 4,026,014 500 454,132 302,352 173,177 55,340 74,238 703,132 83,225 300 38,938 45,036 12,250 400 486,516 120,040 94,672 37,831 1,026,781 58,750 7,793,619 3,709,480 5,548 517,662 321,710 188,792 52,722 76,851 626,983 119,878 48,701 37,741 30,368 1,746 463,398 260,042 1,106 98,160 45,057 1,023,479 7,637,745 (316,534) 5,048 63,531 19,358 15,615 (2,617) 2,613 (76,149) 36,653 (300) 9,764 (7,294) 18,118 1,346 (23,118) 140,002 1,106 3,488 7,227 (3,302) (58,750) (155,874) 46.07% 554.75% (n) 56.99% 53.20% 54.51% 47.64% 51.76% 44.59% 72.02% (o) 0.00% 62.54% 41.90% 123.95% (p) 218.25% (q) 47.62% 108.31% (i) 0.00% 51.84% 59.55% 49.84% 0.00% 49.00% 11 - FIRE Prorated Annual Budget Budget Actual Spent 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 51 INTERGVRNMTL PROFESSIONAL SVCS 106,000 6,508,431 434,858 200,286 92,807 277,664 32,949 187,012 1,101,665 1,500 213,277 38,268 94,000 32,170 7,000 468,891 90,000 73,360 307,181 117,874 137,061 10,522,254 53,000 3,254,216 217,429 100,143 46,404 138,832 16,475 93,506 550,833 750 106,639 19,134 47,000 16,085 3,500 234,446 45,000 36,680 153,591 58,937 68,531 5,261,127 " Variance = Actual over (under) prorated budget Fund 000 By Dept 12 3,255,974 192 552,543 58,194 183,797 16,205 93,823 535,290 90,082 2,708 16,055 12,435 3,875 234,344 97,516 35,983 20,198 63,369 71,072 (53,000) 1,759 192 335,114 (100,143) 11,790 44,965 (270) 317 (15,542) (750) (16,556) (16,426) (30,945) (3,650) 375 (101) 52,516 (697) (133,392) 4,432 2,542 0.00% 50.03% 0.00% 127.06% (r) 0.00% 62.70% 66.19% 49.18% 50.17% 48.59% 0.00% 42.24% 7.08% 17.08% 38.66% 55.35% 49.98% 108.35% 49.05% 6.58% 53.76% 51.85% (i) Prorated % of Annual Annual Budget Budget Actual Spent Variance Budget Spent Prorated % of Annual 13 - PUBLIC WORKS 11.11m Annual Budget Budget Actual Spent Variance Budget Spent CITY OF TUKWILA General Fund Expenditures - By Department As of June 30 2014 % of year expired 50.00% 12 - INFORMATION TECHNOLOGY 11 SALARIES 647,459 323,730 261,691 (62,039) 40.42% (s) 12 EXTRA LABOR 2,500 1,250 11,600 10,350 464.00% (s) 13 OVERTIME - 3,821 3,821 0.00% 21 FICA 46,842 23,421 21,039 (2,382) 44.92% 23 PERS 59,523 29,762 25,505 (4,257) 42.85% 24 INDUSTRIAL INSURANCE 2,753 1,377 916 (460) 33.28% 25 MEDICAL,DENTAL,LIFE,OPTICAL 132,498 66,249 58,238 (8,011) 43.95% 31 OFFICE & OPERATING SUPPLIES 5,766 2,883 3,002 119 52.07% 35 SMALL TOOLS & MINOR EQUIPMENT 122,000 61,000 14,180 (46,820) 11.62% 41 PROFESSIONAL SERVICES 1,000 500 (500) 0.00% 42 COMMUNICATION 128,700 64,350 62,381 (1,969) 48.47% 43 TRAVEL 1,500 750 575 (175) 38.36% 45 OPERATING RENTALS & LEASES 6,016 3,008 3,028 20 50.33% 48 REPAIRS & MAINTENANCE 56,500 28,250 - (28,250) 0.00% 49 MISCELLANEOUS 117,500 58,750 4,590 (54,160) 3.91% 64 MACHINERY & EQUIPMENT 32,000 16,000 - (16,000) 0.00% INFORMATION TECHNOLOGY 1,362,557 681,279 470,567 (210,712) 34.54% 00 UNALLOCATED BUDGET REDUCTION 0.00% 11 SALARIES 2,016,557 1,008,279 871,120 (137,158) 43.20% (t) 12 EXTRA LABOR 2,000 1,000 (1,000) 0.00% 13 OVERTIME 4,556 2,278 998 (1,280) 21.90% 21 FICA 145,891 72,946 65,341 (7,604) 44.79% 23 PERS 185,322 92,661 78,412 (14,249) 42.31% 24 INDUSTRIAL INSURANCE 28,783 14,392 10,039 (4,352) 34.88% 25 MEDICAL, DENTAL,LIFE,OPTICAL 347,146 173,573 148,584 (24,989) 42.80% 28 UNIFORM CLOTHING 3,800 1,900 350 (1,550) 9.20% 31 OFFICE & OPERATING SUPPLIES 99,550 49,775 42,394 (7,381) 42.59% 35 SMALL TOOLS & MINOR EQUIPMENT 63,750 31,875 31,568 (307) 49.52% 41 PROFESSIONAL SERVICES 31,400 15,700 12,504 (3,196) 39.82% 42 COMMUNICATION 7,750 3,875 1,944 (1,931) 25.09% 43 TRAVEL 800 400 365 (35) 45.68% 45 OPERATING RENTALS & LEASES 172,300 86,150 75,773 (10,377) 43.98% 47 PUBLIC UTILITY SERVICES 379,449 189,725 154,069 (35,656) 40.60% 48 REPAIRS & MAINTENANCE 203,183 101,592 96,911 (4,681) 47.70% 49 MISCELLANEOUS 17035 8.518 2,818 (5,699) 16.54°/ PUBLIC WORKS I 3,709,272 1,854,636 1,593,191 (261,445) 42.95% " Variance = Actual over (under) prorated budget Fund 000 By Dept 13 % of Annual Variance Budget Spent % of Annual Variance Budget Spent CITY OF TUKWILA General Fund Expenditures - By Department As of June 30 2014 % of year expired 50.00% 15 - PARK MAINTENANCE Prorated Annual Budget Budget Actual Spent 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 43 TRAVEL 45 OPERATING RENTALS & LEASES 47 PUBLIC UTILITY SERVICES 48 REPAIRS & MAINTENANCE 49 MISCELLANEOUS 63 OTHER IMPROVEMENTS PARK MAINTENANCE 533,217 2,295 40,036 49,002 16,590 78,535 1,425 36,968 1,500 25,000 106,068 218,000 37,000 4,000 5,000 1,154,636 266,609 1,148 20,018 24,501 8,295 39,268 713 18,484 750 12,500 53,034 109,000 18,500 2,000 2,500 577,318 223,096 3,649 1,179 17,304 20,880 6,465 35,092 164 18,568 1,873 14,118 225 52,349 68,887 9,000 2,806 475,656 (43,513) 3,649 31 (2,714) (3,621) (1,830) (4,175) (548) 84 1,123 1,618 225 (685) (40,113) (9,500) 806 (2,500) (101,662) 41.84% (e) 0.00% 51.36% 43.22% 42.61% 38.97% 44.68% 11.53% 50.23% 124.85% (u) 56.47% 0.00% 49.35% 31.60% 24.32% 70.15% (v) 0.00% 41.20% 16 - STREET MAINTENANCE & OPERATION Prorated Annual Budget Budget Actual Spent 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 STREET MAINTENANCE & OPERATION 842,858 43,723 11,474 64,756 78,751 26,547 190,687 2,375 333,100 12,431 4,000 4,300 2,700 1,500 368,887 35,455 854,288 27,100 5,200 " Variance = Actual over (under) prorated budget 14 2,910,132 421,429 21,862 5,737 32,378 39,376 13,274 95,344 1,188 166,550 6,216 2,000 2,150 1,350 750 184,444 17,728 427,144 13,550 2,600 1,455,066 Fund 000 By Dept 404,993 20,727 3,028 33,060 39,935 11,888 83,418 1,188 98,974 1,730 1,082 697 610 182,744 38,416 434,421 1,322 1,030 43 1,359,305 (16,436) (1,135) (2,709) 682 560 (1,385) (11,926) 0 (67,576) (4,485) (918) (1,453) (740) (750) (1,700) 20,689 7,277 (12,228) (1,570) 43 (95,761) 48.05% (e) 47.41% 26.39% 51.05% 50.71% 44.78% 43.75% 50.01% 29.71% 13.92% 27.04% 16.22% 22.59% 0.00% 49.54% 108.35% (i) 50.85% 4.88% 19.81% 0.00% 46.71% % of Annual Variance Budget Spent CITY OF TUKWILA General Fund Expenditures - By Department As of June 30 2014 % of year expired 50.00% 20 - CONTRIBUTIONS / FUND BALANCE Prorated Annual Budget Budget Actual Spent 00 UNALLOCATED BUDGET REDUCTION 01 TRANSFERS OUT 01 -103 Transfer to Fund 103 Street 01 -104 Transfer to Fund 104 Arterial Street 01 -105 Transfer to Fund 105 Contingency 01 -107 Transfer to Fund 107 Fire Equipmnet 01 -109 Transfer to Fund 109 Drug Seizure Debt service transfer 01 -209 Transfer to Fund 209 LTGO 2003 01 -210 Transfer to Fund 210 LTGO Ref 2003 01 -211 Transfer to Fund 211 LTGO Ref 2008 01 -212 Transfer to Fund 212 LTGO 2009A 01 -213 Transfer to Fund 213 LTGO 2009B 01 -214 Transfer to Fund 214 LGTO 2010 A/B 01 -215 Transfer to Fund 215 LGTO 2010 A/B 01 -216 Transfer to Fund 216 LTGO Ref 2000 01 -217 Transfer to Fund 217 LTGO Ref 2011 01 -218 Transfer to Fund 218 LTGO 2013 01 -2XX Transfer out for Urban Renewal 01 -301 Transfer to Fund 301 Land Acq, Park 01 -303 Transfer to Fund 303 Gen Gov't Improve 01 -411 Transfer to Fund 411 Golf Course CONTRIBUTIONS / FUND BALANCE (609,600) 100,000 1,850,000 2,200,000 75,000 3,028,650 (0) 488,250 812,000 432,000 " Variance = Actual over (under) prorated budget 518,400 230,000 548,000 400,000 212,000 500,000 600,000 8,356,050 (304,800) 50,000 925,000 1,100,000 37,500 1,514,325 (0) 244,125 406,000 216,000 259,200 115,000 274,000 200,000 106,000 250,000 300,000 4,178,025 Fund 000 By Dept 100,000 1,850,000 1,786,890 244,125 406,000 432,000 259,200 115,000 274,000 56,565 200,000 300,000 4,236,890 304,800 50,000 925,000 (1,100,000) (37,500) 272,565 0 216,000 56,565 (200,000) (106,000) (50,000) 58,865 0.00% 0.00% 100.00% 100.00% 0.00% 0.00% 0.00% 59.00% 0.00% 50.00% 50.00% 100.00% 0.00% 50.00% 0.00% 50.00% 50.00% 0.00% 0.00% 0.00% 40.00% 50.00% 15 City of Tukwila Hotel /Motel Tax Fund 101 - Revenue and Expenditures As of June 30 2014 % of year expired 50.00% 2014 Annual Budget Prorated Budget Actual Year -To -Date Variance " % of Annual Budget Revenue General Revenue Hotel /Motel Taxes Total General Revenue Intergovernmental Revenue Miscellaneous Revenue Investment Earnings Other Misc Revenue Total Miscellaneous Revenue Total Revenue Expenditures 11 Salaries 12 Extra Labor 13 Overtime 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 47 Public Utility Services 48 Repairs & Maintenance 49 Miscellaneous 64 Capital Outlay Total Hotel /Motel Tax Fund Indirect cost allocation Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance Cash and investments $ 565,000 565,000 853,550 1,766 12,000 13,766 1,432,316 304,188 87,000 4,110 23,032 27,955 1,377 39,102 24,000 211,000 79,100 23,000 613,500 51,741 1,500 1,000 37,000 10,000 1,538,605 102,498 $ 282,500 282,500 426,775 883 6,000 6,883 $ 225,726 225,726 305,942 219 3,497 3,716 s, $ (56,774) (56,774) (120,833) (664) (2,503) (3,167) 39.95% (a) 39.95% 35.84% 12.40% 29.14% 26.99% (180,774) p_ 37.38% 152,094 43,500 2,055 11,516 13,978 689 19,551 12,000 105,500 39,550 11,500 306,750 25,871 750 500 18,500 5,000 769,303 51,249 144,571 (7,523) 16,665 (26,835) 3,005 950 12,564 1,048 15,063 1,085 827 139 21,122 1,571 8,776 (3,224) 101,679 (3,822) 16,115 (23,435) 10,100 (1,400) 244,082 (62,668) 27,226 1,356 495 (255) 148 (352) 16,282 (2,218) 14,533 9,533 653,252 (116,050) 51,249 641 (116,050) (208,787) (104,394) 525,584 525,584 316,797 $ 421,191 $ (169,118) (64,724) 714,946 189,362 47.53% 19.16% 73.10% (b) 54.55% 53.88% 60.09% 54.02% 36.57% 48.19% 20.37% 43.91% 39.79% 52.62% 32.99% 14.78% 44.01% 145.33% (c) 42.46% 50.00% 42.93% 81.00% 136.03% 172.30% 545,829 $ 124,638 $ 495,322 (a) Hotel /Motel taxes are typically higher in the summer during the peak travel season. (b) Sales missions, which incur overtime, occur sporadically throughout the year but several longer missions occur during the first quarter. (c) Additional revenues of $10K from the Museum of Flight will help offset the over expenditure of capital. Revenue was received in 2013 but the expense occurred in 2014. " Variance = Actual over (under) prorated budget Fund 101 16 City of Tukwila Street Fund 103 - Revenue and Expenditures As of June 30 2014 % of year expired 50.00% 2014 Prorated Actual % of Annual Annual Budget Budget Year -To -Date Variance ** Budget Revenue Intergovernmental Revenue $ 0.00% MVFT Cities 265,000 132,500 127,515 (4,985) 48.12% Dept of Transportation - Thorndyke 295,000 147,500 5,719 (141,781) 1.94% State Grant - Cascade View - - 18,125 18,125 0.00% State Grant - Thorndyke 395,000 197,500 - (197,500) 0.00% Total Intergovernmental Revenue $ 955,000 $ 477,500 $ 151,359 $ (326,141) 15.85% Miscellaneous Revenue Investment Earnings 1,000 500 613 113 61.26% Total Miscellaneous Revenue 1,000 500 613 113 61.26% Transfers In 100,000 50,000 100,000 50,000 100.00% (a) Total Revenue 1,056,000 528,000 251,972 (276,028) 23.86% Expenditures 11 Salaries - - 22,925 22,925 0.00% 13 Overtime - - 332 332 0.00% 21 FICA - 1,749 1,749 0.00% 23 PERS - - 2,142 2,142 0.00% 24 Industrial Insurance - 223 223 0.00% 25 Medical, Dental, Life, Optical - - 1,655 1,655 0.00% 41 Professional Services 533,000 266,500 147,575 (118,925) 27.69% 64 Capital Outlay 817,000 408,500 - (408,500) 0.00% Total Streets Fund 1,350,000 675,000 177,530 (497,470) 13.15% Total Expenditures 1,350,000 675,000 177,530 (497,470) 13.15% Change in Fund Balance Beginning Fund Balance (294,000) (147,000) 74,442 221,442 - 25.32% 1,107, 000 1,107, 000 1,415,955 308,955 127.91 % Ending Fund Balance $ 813,000 $ 960,000 $ 1,490,397 $ 530,397 183.32% Cash and investments $ 1,450,893 (a) All budgeted transfers were done in the first half of the year. " Variance = Actual over (under) prorated budget Fund 103 17 City of Tukwila Arterial Street Fund 104 - Revenue and Expenditures As of June 30 2014 % of year expired 50.00% 2014 Prorated Actual % of Annual Annual Budget Budget Year -To -Date Variance ** Budget Revenue General Revenue Parking Taxes $ 151,000 $ 75,500 $ 90,455 $ 14,955 59.90% MVFT Cities 112,000 56,000 60,007 4,007 53.58% Real Estate Excise Taxes 130,000 65,000 78,452 13,452 60.35% Total General Revenue 393,000 196,500 228,914 32,414 58.25% Charges for Services Park Impact Fees - - 15,661 15,661 0.00% Traffic Impact Fees - - 56,158 56,158 0.00% Total Charges for Services - - 71,819 71,819 0.00% Intergovernmental Revenue King County 1,187,000 593,500 - (593,500) 0.00% Dept of Transportation - Tukwila 19,220 19,220 0.00% Fed Grant - S/C Pkwy (S 180TH) - 364 364 0.00% Fed Grant - Overlay & Repair EMW 9,989 9,989 0.00% Fed Grant - Interurban S (S 14) 4,095,000 2,047,500 - (2,047,500) 0.00% Fed Grant - Tuk Urb Ctr - Ped 1,113,000 556,500 19,133 (537,367) 1.72% Boeing Access Bridge 800,000 400,000 29,075 (370,925) 3.63% WSDOT Reg Mobility Grant -Trans 4,185,000 2,092,500 488,305 (1,604,195) 11.67% State Grant -APW 1,320,000 660,000 91,265 (568,735) 6.91% State Grant - Interurb Ave S Stat 3,600,000 1,800,000 - (1,800,000) 0.00% Total Intergovernmental Revenue 16,300,000 8,150,000 657,350 (7,492,650) 4.03% (a) Miscellaneous Revenue Investment Earnings - 2,111 2,111 0% Contributions /Donations 538,000 269,000 15,300 (253,700) 2.84% Total Miscellaneous Revenue 538,000 269,000 17,411 (251,589) 3.24% Transfer In 1,850,000 925,000 1,850,000 925,000 100.00% (b) Debt Proceeds 5,900,000 2,950,000 - (2,950,000) 0.00% (c) Total Revenue 24,981,000 12,490,500 2,825,495 (9,665,005) 11.31% Expenditures 11 Salaries 220,571 110,286 218,170 107,884 98.91% (d) 13 Overtime - 1,039 1,039 0.00% 21 FICA 16,370 8,185 16,448 8,263 100.47% (d) 23 PERS 20,271 10,136 20,146 10,010 99.38% (d) 24 Industrial Insurance 689 345 1,538 1,193 223.20% (e) 25 Medical, Dental, Life, Optical 26,390 13,195 26,753 13,558 101.38% (d) 31 Office & Operating Supplies - - 185 185 0.00% 41 Professional Services 5,741,000 2,870,500 494,879 (2,375,621) 8.62% 43 Travel - 313 313 0.00% 44 Advertising 4,647 4,647 0.00% 47 Public Utility Services - 866 866 0.00% 48 Repairs & Maintenance - 58,341 58,341 0.00% 64 Capital Outlay 20,315,000 10,157,500 1,521,745 (8,635,755) 7.49% Total Arterial Streets 104 26,340,291 13,170,146 2,365,364 (10,804,782) 8.98% Transfers Out - - - - 0.00% Total Expenditures 26,340,291 13,170,146 2,365,364 (10,804,782) Change in Fund Balance (1,359,291) (679,646) 460,131 1,139,776 - 33.85% Beginning Fund Balance 2,781,395 2,781,395 1,095,535 (1,685,860) 39.39% Ending Fund Balance $ 1,422,104 $ 2,101,750 $ 1,555,666 $ (546,084) 109.39% Cash and investments $ 1,582,095 (a) Grant revenue is tied to projects and the reimbursement request is billed out after expenditures have been paid. (b) All budgeted transfers were completed in the first half of the year. (c) Debt proceeds are for the Interurban and Boeing Access Road Bridge projects. Debt could be issued later in 2014. (d) Budgeted salaries and benefits are for 2 staff members. Additional salary and benefits are for CIP work, which is budget as part of the total project budget. (e) Employee classified at Admin rate for budget but charged at correct rate for actuals. ** Variance = Actual over (under) prorated budget Fund 104 18 City of Tukwila Fund 104 Arterial Streets As of June 30, 2014 PROJECT PROJECT DESCRIPTION 90310405 Andover Park e/Minkler Blvd Intersection 90610405 Macadam Rd & S 144th St Intersection 91310406 Tukwila MIC Smart Street Non - Motorized 98910405 E Marginal way (BAR - S 112 St) 99110405 Andover Park E /Industry Dr Intersection 99310410 West Valley Hwy /S 156 St Intersection 99510402 S 144 St Phase II (42nd Ave S -TIB) 99510405 S 133 St/SR599 Southbound Intersection 99510409 BNSF Intermodel Facility Access 90310402 Interurban Ave S (S 143 St -Ft Dent Way) 90510403 TUC Pedestrian/Bicycle Bridge 90610402 TUC Transit Center 91210405 ADA Improvements 91210406 Overlay & Repair E Marginal Wy S 91310401 Annual Overlay & Repair 91310402 2013 Bridge Inspections 91410406 I -5 /Klickitat Dr Unstable Slope/Walkway 98410419 Tukwila Urban Center Access (Klickitat) 98410437 Southcenter Pkwy Extension 98610403 Strander Blvd Extension 98810404 Andover Park W (Tuk Pk - Strander) 99410408 Boeing Access Rd Bridge Rehabilitation 99510404 Tukwila Int'I Blvd Phase III - - -- PROJECT REVENUE - - -- Actual YTD 6- Over (under) Budget I 30 -14 1 Budget $ 55,000 j $ - j $ (55,000) 19,220 ! (517,780) - I (50,000) j (75,000) 1 (75,000) (1,000,000) 1 537,000 50,000 I 75,000 j 75,000 ' 1,000,000 - 1 - 1 10,479,000 ' 1,168,000 5,308,000 1 - 1 1,000,000 1 1 1 1 _ 1 1,420,000 j 1,145,000 j - 1 (10,479,000) 34,794 . (1,133,206) 488,3051 (4,819,695) - 1 9,989 1 (990,011) _ I - 364 _ 91,265 1 29,075 1 364 (1,328,735) (1,115,925) Totals $ 22,312,000 I $ 673,012 Other Revenue: Parking Taxes Real Estate Excise Taxes Traffic Impact Fees MVFT Cities Investment Earnings Contributions /Donations Transfers In Total Other Revenue Total Revenue Fund 104 Budget Actual YTD $ 151,000 . $ 90,455 130,000 1 78,452 1 56,158 I 60,007 j 2,111 538,000 ! 15,300 1,850,000 I 1,850,000 I 2,669,000 j 2,152,484 j $ 24,981,000 ' $ 2,825,496 - - I PROJECT EXPENDITURES Actual YTD 6 -30 -14 BUDGET I Staff Time Other $ 120,000 j $ $ - $ 17,000 ' 622,000 . 8,211 22,138 50,000 1 2,433 158 100,000 j 75,000 ' 458,000 , 8,144 20,000 1 400,000 10,700,000 ' 1,400,000 5,308,000 1 63,000 1 1,950,000 1 1,500,000 _ I - 1 I 20,000 1 2,376,000 1 1,145,000 1 59,958 9,972 36,779 17,908 11,774 7,105 266 8,089 84 857 10,769 26,448 3,128 33,206 788,592 34,128 412,663 102,180 13,133 9,553 2,349 168,284 159,863 Over (under) Total I Budget 1 i$ (120,000)j (17,000)' 30,349 ' (591,651)! 2,591 , (47,409)1 - j (100,000)1 (75,000)' 8,1441 (449,856), - (20,000)1 - I (400,000)1 63,086 ' (10,636,914)' 43,178 . (1,356,822)1 825,371 j (4,482,629)1 52,036 : (10,964)1 424,4371 (1,525,563)' 109,285 : (1,390,715). 13,399 I 13,399 1 8,089 ' 8,089 9,637 9,637 1 3,206: (16,794)1 179,0531 (2,196,947)1 186,311 ; (958,689)1 - 1 $ (21,638,9881 $ 26,324,000 I $ 208,797 I $ 1,749,375 $ 1,958,172 I $ (24,365,828)! 19 City of Tukwila Contingency Fund 105 - Revenue and Expenditures As of June 30 2014 % of year expired 50.00% 2014 Prorated Actual % of Annual Annual Budget Budget Year -To -Date Variance ** Budget Revenue Miscellaneous Revenue Investment Earnings $ 1,816 $ 908 $ 327 $ (581) 18.00% Total Miscellaneous Revenue 1,816 908 327 (581) 18.00% Transfers In 2,200,000 1,100,000 - (1,100,000) 0.00% (a) Total Revenue 2,201,816 1,100,908 327 (1,100,581) 0.01% Change in Fund Balance 2,201,816 1,100,908 327 (1,100,581) 0.01% Beginning Fund Balance 3,076,816 3,076,816 5,762,932 2,686,116 187.30% Ending Fund Balance $ 5,278,632 $ 4,177,724 $ 5,763,258 $ 1,585,534 109.18% Cash and investments $ 5,763,258 (a) Additional funds were transferred into this fund late 2013, bringing the balance in line with the reserve policy. Additional transfers in may be made but won't happen until later in the year and won't be the full budgeted amount. " Variance = Actual over (under) prorated budget Fund 105 20 City of Tukwila Drug Seizure Fund 109 - Revenue and Expenditures As of June 30 2014 % of year expired 50.00% 2014 Prorated Actual % of Annual Annual Budget Budget Year -To -Date Variance ** Budget Revenue Miscellaneous Revenue Investment Earnings $ 1,000 $ 500 $ - $ (500) 0.00% Seizure Revenue 20,000 10,000 (7,301) (17,301) - 36.50% (a) Total Miscellaneous Revenue 21,000 10,500 (7,301) (17,801) - 34.77% Transfers In 75,000 37,500 (37,500) 0.00% (b) Total Revenue 96,000 48,000 (7,301) (55,301) -7.60% Expenditures 31 Office & Operating Supplies 3,000 1,500 - (1,500) 0.00% 41 Professional Services 10,000 5,000 - (5,000) 0.00% 45 Operating Rentals & Leases 10,000 5,000 - (5,000) 0.00% 49 Miscellaneous 2,000 1,000 - (1,000) 0.00% 51 Intergovernmental Prof Svcs 30,000 15,000 - (15,000) 0.00% Total Drug Seizure Fund 55,000 27,500 - (27,500) Total Expenditures 55,000 27,500 (27,500) 0.00% Change in Fund Balance 41,000 20,500 (7,301) (27,801) -17.81% Beginning Fund Balance 246,000 246,000 75,609 (170,391) 30.74% Ending Fund Balance $ 287,000 $ 266,500 $ 68,308 $ (198,192) 23.80% Cash and investments $ 68,308 (a) Remittance of 2013 annual drug forfeiture paid to the State of Washington. 10% of what is collected is remitted to the State. (b) Transfers in are done on an as- needed basis. " Variance = Actual over (under) prorated budget Fund 109 21 City of Tukwila Debt Service Funds 2XX - Revenue and Expenditures As of June 30 2014 (Excludes LID & Guaranty Fund) % of year expired 50.00% 2014 Prorated Actual Annual Budget Budget Year -To -Date Variance " % of Annual Budget Revenue Build America Bonds Tax Credit $ 66,657 $ 33,329 $ 30,929 $ (2,400) 46.40% (a) Transfers In 3,028,650 1,514,325 1,786,890 272,565 59.00% (b) Total Revenue 3,095,307 1,547,654 1,817,819 270,165 58.73% Expenditures 80 Debt Service Principal 2,191,000 1,095,500 48,681 (1,046,819) 2.22% 81 Debt Service Interest /Misc Fees 901,795 450,898 158,288 (292,609) 17.55% Total Debt Service Funds 3,092,795 1,546,398 206,969 (1,339,428) 6.69% Transfers Among Debt Service Funds 0.00% Total Expenditures 3,092,795 1,546,398 206,969 (1,339,428) 6.69% Change in Fund Balance 2,512 1,256 1,610,850 1,609,594 64126.18% Beginning Fund Balance 688,289 688,289 8,262 (680,027) 1.20% Ending Fund Balance $ 690,801 $ 689,545 $ 1,619,112 $ 929,567 234.38% Cash and investments $ 1,619,111 (a) Tax credit revenue is typically received in 2nd and 4th quarters. Sequestration is still in effect at an 7.2% reduction through the end of (b) Transfers in for all debt service requirements were done in the first half of the year. ** Variance = Actual over (under) prorated budget Fund 2XX 22 City of Tukwila Debt Service LID, Gurananty Funds - Revenue and Expenditures As of June 30 2014 % of year expired 50.00% 2014 Prorated Actual % of Annual Annual Budget Budget Year -To -Date Variance ** Budget Revenue Miscellaneous Revenue LID Assessment Interest LID Assessment Principal Total Miscellaneous Revenue 248,400 124,200 3,595 (244,805) 1.45% (a) 600,000 300,000 77,237 (522,763) 12.87% (a) 848,400 424,200 80,832 (343,368) 9.53% Total Revenue 848,400 424,200 80,832 (343,368) 9.53% Expenditures 80 Debt Service Principal 81 Debt Service Interest /Misc Fees Total Debt Service Funds 600,000 248,400 848,400 300,000 124,200 424,200 (300,000) (124,200) (424,200) 0.00% 0.00% 0.00% Transfers Among Debt Service Funds 0.00% Total Expenditures 848,400 424,200 (424,200) 0.00% Change in Fund Balance - - 80,832 80,832 0.00% Beginning Fund Balance - 668,849 668,849 0.00% Ending Fund Balance $ $ $ 749,681 $ 749,681 0.00% Cash and investments $ 750,463 (a) The first installment for Local Improvement District #33 is not due until October 16, 2014. Due to property sales and /or refinancings, some property owners have chosen to pay their assessments early. *` Variance = Actual over (under) prorated budget Fund LID &GRNTY 23 City of Tukwila Land Acquisition, Rec and Park Development Fund 301 - Revenue and Expenditures As of June 30 2014 % of year expired 50.00% 2014 Prorated Actual Annual Budget Budget Year -To -Date Variance ** % of Annual Budget Revenue General Revenue Excess Prop Tax Levy -Dwmsh Hill $ $ $ 37,271 $ 37,271 0.00% Real Estate Excise Taxes 130,000 65,000 78,491 13,491 60.38% Total General Revenue 130,000 65,000 115,762 50,762 89.05% Charges for Services Park Impact Fees 115,000 57,500 1,479 (56,021) 1.29% (a) Total Charges for Services 115,000 57,500 1,479 (56,021) 1.29% Intergovernmental Revenue Duwamish Gardens Acquisition 1,500,000 750,000 (750,000) 0.00% King County - Duwamish Gardens 370,000 185,000 78,105 (106,895) 21.11° KCD - Duwamish Gardens Acquisition 30,000 15,000 (15,000) 0.00% State Grant -Tuk So Ped Bike Bridge 100,000 50,000 - (50,000) 0.00% State Agencies - Duwamish Hill Pres 500,000 250,000 (250,000) 0.00% Total Intergovernmental Revenue 2,500,000 1,250,000 78,105 (1,171,895) 3.12% (b) Miscellaneous Revenue Investment Earnings 1,000 500 Plan /Development Contributions 500,000 250,000 Total Miscellaneous Revenue 501,000 250,500 Transfers In 212,000 106,000 528 528 28 52.82% (250,000) 0.00% (249,972) 0.11% (106,000) 0.00% (c) Total Revenue 3,458,000 1,729,000 195,874 (1,533,126) 5.66% Expenditures 11 Salaries - - 10,761 10,761 0.00% 21 FICA - - 807 807 0.00% 23 PERS - 991 991 0.00% 24 Industrial Insurance - - 29 29 0.00% 25 Medical, Dental, Life, Optical - - 1,443 1,443 0.00% 41 Professional Services 1,317,000 658,500 53,997 (604,503) 4.10% 43 Travel - - 10 10 0.00% 64 Capital Outlay 2,445,000 1,222,500 (1,222,500) 0.00% Total Park Acquisition Fund 3,762,000 1,881,000 68,215 (1,812,785) 1.81% Total Expenditures 3,762,000 1,881,000 68,215 (1,812,785) 1.81% Change in Fund Balance (304,000) (152,000) 127,659 279,659 -41.99% Beginning Fund Balance 1,027,000 1,027,000 1,219,890 192,890 118.78% Ending Fund Balance $ 723,000 $ 875,000 $ 1,347,549 $ 472,549 186.38% Cash and investments $ 1,236,430 (a) Impact fees are related to development. (b) Grant revenue is tied to projects and is billed out after funds have been expended. (c) Transfers in are done on an as- needed basis. ** Variance = Actual over (under) prorated budget Fund 301 24 City of Tukwila Fund 301 Land Acquisition, Rec and Park Development As of June 30, 2014 PROJECT PROJECT DESCRIPTION 90330107 Fort Dent Park 90730101 Black River Trail Connector 91130101 Tukwila South Pedestrian /Bicycle Bridge 90030104 WRIA 9 Watershed Planning 90330109 Duwamish Hill Preserve 90510403 TUC Pedestrian /Bicycle Bridge 90630102 Duwamish Gardens Totals Other Revenue: Real Estate Excise Taxes Park Impact Fees Investment Earnings Plan /Development Contributions Transfers In Total Other Revenue Total Revenue Fund 301 PROJECT REVENUE Actual YTD: Over (under) Budget I 6 -30 -14 1 Budget 1 - I 600,000 � 25,000 1 37,271 1 12,271 - 1,479 1 1,479 1,875,000 ' 78,105 ' (1,796,895) $2,500,000 1 $ 116,855 ! $ (2,383,145); - I - (600,000) Budget Actual YTD $ 130,000 ' $ 115,000 I 1,000 1 500,000 i 212,000 958,000 1 1 $ 3,458,000 1 $ 78,491 � 528 1 - 1 79,020 1 195,875 1 PROJECT EXPENDITURES Over (under) BUDGET 1 Staff Time Other Total 1 Budget I 250,0001 - - (250,000)1 23,0001 - - - 1 (23,000)1 2,000,000 ' - (2,000,000)' 12,000 . - 3,725 3,725 . (8,275)1 900,000 1 833 833 (899,167)1 - 1 - 1 1,700,000 ' 14,032 32,638 46,670 (1,653,330)' $4,885,000 , $ 14,032 1 $ 37,196 1 $ 51,228 I $ (4,833,772)1 25 City of Tukwila Facility Replacement Fund 302 - Revenue and Expenditures As of June 30 2014 % of year expired 50.00% 2014 Prorated Actual Annual Budget Budget Year -To -Date Variance ** of Annual Budget Revenue Miscellaneous Revenue Investment Earnings $ 5,602 $ 2,801 $ 874 $ (1,927) 15.61% Total Miscellaneous Revenue 5,602 2,801 874 (1,927) 15.61% Sale of Capital Assets 4,355,000 2,177,500 (4,355,000) 0.00% (a) 0.00% Total Revenue 4,360,602 2,180,301 874 (4,356,927) Expenditures 11 Salaries - - 432 432 0.00% 21 FICA - - 29 29 0.00% 23 PERS 40 40 0.00% 24 Industrial Insurance - - 1 1 0.00% 25 Medical, Dental, Life, Optical - 100 100 0.00% 31 Office & Operating Supplies - - 953 953 0.00% 41 Professional Services - 91,463 91,463 0.00% (b) 47 Public Utility Services 8,500 4,250 5,410 1,160 63.65% 48 Repairs & Maintenance 1,500 750 - (750) 0.00% 49 Miscellaneous - 328 328 0.00% Total Expenditures 10,000 5,000 98,757 93,757 987.57% Indirect cost allocation 4,355,000 2,177,500 (2,177,500) 0.00% Total Expenditures 4,365,000 2,182,500 1 98,757 (2,083,744) l Change in Fund Balance (4,398) (2,199) (97,882) (2,273,183) 2225.60% Beginning Fund Balance 1,415,602 1,415,602 1,902,602 487,000 134.40% Ending Fund Balance $ 1,411,204 $ 1,413,403 $ 1,804,720 $ (1,786,183) 127.89% Cash and investments $ 1,904,720 (a) Sale of Tukwila Village land is estimated to be $1.5M in 2014 rather than the budget of $4.4M. (b) Professional services costs are associated with the Facilities Needs Assessment study. ** Variance = Actual over (under) prorated budget Fund 302 26 City of Tukwila General Government Improvements 303 - Revenue and Expenditures As of June 30 2014 of year expired 50.00% 2014 Prorated Actual % of Annual Annual Budget Budget Year -To -Date Variance'" Budget Revenue Miscellaneous Revenue Investment Earnings 842 421 212 (209) 25.21% Total Miscellaneous Revenue 842 421 212 (209) 25.21% Transfers In 500,000 250,000 200,000 (50,000) 40.00% (a) Total Revenue 500,842 250,421 200,212 (50,209) 39.98% Expenditures 11 Salaries 103,944 51,972 29,290 (22,682) 28.18% 21 FICA 7,938 3,969 2,220 (1,749) 27.97% 23 PERS 9,552 4,776 2,698 (2,078) 28.24% 24 Industrial Insurance 344 172 343 171 99.71% 25 Medical, Dental, Life, Optical 13,427 6,714 3,249 (3,464) 24.20% 31 Office & Operating Supplies - - 22,492 22,492 0.00% (b) 41 Professional Services 20,000 10,000 4,892 (5,108) 24.46% 48 Repairs & Maintenance 1,874 1,874 0.00% (b) 64 Capital Outlay 180,000 90,000 18,232 (71,768) 10.13% Total Gen Government Improve 335,205 167,603 85,290 (82,313) 25.44% Transfers Out 0.00% Total Expenditures 335,205 167,603 85,290 (82,313) 25.44% Change in Fund Balance 165,637 82,819 114,923 32,104 69.38% Beginning Fund Balance 792,905 792,905 451,755 (341,150) 56.97% Ending Fund Balance $ 958,542 $ 875,724 $ 566,678 $ (309,046) 59.12% Cash and investments $ 570,592 (a) Transfers in are done on an as- needed basis. (b) Items budgeted as capital but don't meet the criteria for capital are charged to office & operating supplies. Furniture was purchased for the fire marshal's office and the 6300 building conference room #5 remodel. "" Variance = Actual over (under) prorated budget Fund 303 27 City of Tukwila Fund 303 General Government Improvements As of June 30, 2014 PROJECT REVENUE PROJECT PROJECT DESCRIPTION Budget Facility Improvements $ 90730302 City Hall Campus Wayfinding 90730303 George Long Water /Oil Separator 11401301 Update Contract to '14 WSDOT Stndrd 91130303 6300 Bldg Fire Alarm System 91130304 Fire Station 51 Fence & Rolling Gate 91230306 Televising City Council Meetings 91430303 Fire Station Electrical Upgrades 91430302 6300 Bldg Conf Room #5 Remodel 91330311 TCC Fire Alarm Repair /Upgrade 91330312 Fire Marshal Office 6300 Bldg Ste 115 91330313 General Facility Improvements 28 Totals $ Other Revenue: Intergovernmental Revenue Investment Earnings Transfers In Total Other Revenue Total Revenue Fund 303 Actual YTD: Over (under) i 6 -30 -14 I$ I$ I I I - I I I I I I I I - I I I $ I$ 1 1 PROJECT EXPENDITURES Actual YTD 6 -30 -14 Budget i BUDGET i Staff Time Other Total $ 200,000 1 $ 16,330 $ 39,207 $ 2,938 4,892 Budget Actual YTD $ - $ - $ 842 1 $ 212 500,000 200,000 500,842 200,212 $ 500,842 1 $ 200,212 i 655 488 3,381 - I - 8,704 164 200,000 ! $ 16,330 $ 55,537 7,830 I 655 1 - 488 I 12,309 15,690 334 3341 21,672 30,376 164 I 39,207 $ 55,537 Over (under) Budget $ (144,463)1 $ (144,463)! City of Tukwila Fire Impact Fees 304 - Revenue and Expenditures As of June 30 2014 % of year expired 50.00% 2014 Prorated Actual Annual Budget Budget Year -To -Date Variance ** of Annual Budget Revenue Charges for Services Fire Impact Fees $ 50,000 $ 25,000 $ 16,902 $ (8,098) 33.80% Total Charges for Services 50,000 25,000 16,902 (8,098) 33.80% Investment Earnings 100 50 197 147 197.07% Total Miscellaneous Revenue 100 50 197 147 197.07% Total Revenue 50,100 25,050 17,099 (7,951) 34.13% Expenditures 80 Debt Service Principal 5,000 2,500 (2,500) 0.00% Total Fire Impact Fees 5,000 2,500 (2,500) 0.00% Total Expenditures 5,000 2,500 (2,500) 0.00% Change in Fund Balance 45,100 22,550 17,099 (5,451) 37.91% Beginning Fund Balance 295,100 295,100 437,222 142,122 148.16% Ending Fund Balance $ 340,200 $ 317,650 $ 454,321 $ 136,671 133.55% Cash and investments $ 454,321 " Variance = Actual over (under) prorated budget Fund 304 29 City of Tukwila Water Fund 401 - Revenue and Expenditures As of June 30 2014 % of year expired 50.00% 2014 Prorated Actual Annual Budget Budget Year -To -Date Variance ** % of Annual Budget Revenue Charges for Services Water Sales $ 5,535,000 $ 2,767,500 $ 2,550,218 $ (217,282.38) 46.07% (a) Security 1,000 500 60 (440) 6.00% Total Charges for Services 5,536,000 2,768,000 2,550,278 (217,722) 46.07% Miscellaneous Revenue Investment Earnings 6,700 3,350 13,725 10,375 204.85% Connection Fees 50,000 25,000 11,199 (13,801) 22.40% Other Misc Revenue 300 150 5,958 5,808 1985.94% (b) Total Miscellaneous Revenue 57,000 28,500 30,882 2,382 54.18% Public Works Trust Fund Loan 1,725,000 862,500 - (862,500) 0.00% (c) Transfers In Hydrant Rental 106,000 53,000 (53,000) 0.00% (d) Total Revenue 111Milr 3,712,000 2,581,160 (1,130,840) 34.77% Operating Expenses 11 Salaries 531,831 265,916 254,875 (11,041) 47.92% (e) 12 Extra Labor 6,000 3,000 - (3,000) 0.00% 13 Overtime 5,738 2,869 3,736 867 65.11% 21 FICA 40,640 20,320 19,725 (595) 48.54% 23 PERS 48,876 24,438 23,816 (622) 48.73% 24 Industrial Insurance 15,485 7,743 6,488 (1,254) 41.90% 25 Medical, Dental, Life, Optical 115,265 57,633 50,926 (6,707) 44.18% 28 Uniform Clothing 1,330 665 191 (474) 14.35% 31 Office & Operating Supplies 92,839 46,420 58,665 12,245 63.19% 33 Water Purchased for Resale 2,320,175 1,160,088 1,462,480 302,392 63.03% (f) 35 Small Tools & Minor Equipment 11,000 5,500 3,561 (1,939) 32.38% 41 Professional Services 9,300 4,650 712 (3,938) 7.66% 42 Communication 2,500 1,250 - (1,250) 0.00% 43 Travel 1,500 750 320 (430) 21.30% 44 Advertising - - - - 0.00% 45 Operating Rentals & Leases 119,062 59,531 59,497 (34) 49.97% 46 Insurance 21,000 10,500 22,754 12,254 108.35% (g) 47 Public Utility Services 23,000 11,500 8,696 (2,804) 37.81% 48 Repairs & Maintenance 3,000 1,500 8,915 7,415 297.16% (h) 49 Miscellaneous 35,400 17,700 19,035 1,335 53.77% 53 Excise Taxes 184,000 92,000 110,998 18,998 60.33% 54 Intertund utility taxes 565,000 282,500 255,080 (27,420) 45.15% Total Operating Expenses 4,152,941 2,076,471 2,370,470 293,999 57.08% Capital Expenses 64 Capital Outlay 1,877,539 938,770 175,756 (763,014) 9.36% 80 Debt Service Principal 486,481 243,241 435,625 192,385 89.55% (i) 81 Debt Service Interest 58,619 29,310 28,616 (694) 48.82% Total Capital Expenses 2,422,639 1,211,320 639,997 (571,323) 26.42% Indirect cost allocation 523,876 261,938 261,938 (0) 50.00% Total Expenses 7,099,456 3,549,728 3,272,405 (277,323) 46.09% Change in Fund Balance Beginning Fund Balance Ending Fund Balance Cash and investments 324,544 162,272 (691,245) (853,517) - 212.99% 4,795,191 4,795,191 6,542,145 1,746,954 136.43% $ 5,119,735 $ 4,957,463 $ 5,850,900 $ $ 5,376,215 (a) Water sales is typically lower during the first half of the year but is anticipated to increase during the summer months in 3rd quarter. (b) Scrap was sold in March. (c) Debt proceeds are for the Andover Park E Water Main Replacement project. Project was moved into 2015. (d) Due to changes in legislation, the interfund hydrant rental charges have been discontinued effective 1/1/14. (e) Salary increases budgeted in 2014 but did not occur. (f) Water purchase includes 7 months of charges. (g) Insurance is paid in full during 1st quarter. (h) Software maintenance for Eden is paid in full during 1st quarter. This item was not included in the budget during the previous biennium. (i) Principal for the 1995 revenue bonds is paid annually in February. ** Variance = Actual over (under) prorated budget Fund 401 30 City of Tukwila Fund 401 Water Fund As of June 30, 2014 PROJECT PROJECT DESCRIPTION 90540102 58th Ave S Water Main Replacement 90610402 TUC Transit Center 91040101 Water Comprehensive Plan 91240101 Water Pipeline Asset Mgmt Program 91240102 Water Reservoir with 5.1M gal Capacity 91330201 Urban Renewal Area 99240106 Interurban Water Reuse 99840105 Andover Pk W /Strander New Water Main 99940103 Andover Pk E Water Main Replacement Totals $ - - -- PROJECT REVENUE - - -- Budget $ - Other Revenue: Water Sales Investment Earnings Connection Fees Miscellaneous Debt Proceeds Hydrant Rental Total Other Revenue Total Revenue Fund 301 Actual YTD: Over (under) 6 -30 -14 1 Budget $ I$ $ - ;$ Budget Actual YTD $ 5,535,000 6,700 50,000 1,300 1,725,000 106,000 1 7,424,000 ; $ 7,424,000 $ 2,550,218 13,725 11,199 6,018 2,581,160 $ 2,581,160 PROJECT EXPENDITURES Actual YTD 6 -30 -14 Over (under) BUDGET 1 Staff Time Other Total Budget 1 $ 26,000 I $ $ - $ - $ (26,000)1 - - 18,457 18,457 18,457 ; 1,529 3,095 4,624 4,624 . 15,000 - - - (15,000)1 545 2,316 2,861 2,861 1 770 770 770' 25,000 - (25,000)! 1,389,000 5,358 112,584 117,942 (1,271,058)1 4,136 - 4,136 4,136 ; $1,455,000 $ 12,338 : $136,452 : $148,790 $ (1,306,210). 31 City of Tukwila Sewer Fund 402 - Revenue and Expenditures As of June 30 2014 % of year expired 50.00% 1 2014 Prorated Annual Budget Budget Actual Year -To -Date Variance ** % of Annual Budget Revenue Charges for Services Sewer Sales Total Charges for Services Miscellaneous Revenue Investment Earnings Connection fees Total Miscellaneous Revenue Public Trust Fund Loan Proceeds $ 6,063,000 $ 3,031,500 6,063,000 3,031,500 5,000 120,000 125,000 458,000 Total Revenue L 6,646,000 Operating Expenses 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 33 Metro Sewage Treatment 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 Excise Taxes 54 Interfund utility tax Total Operating Expenses Capital Expenses 64 Capital Outlay 80 Debt Service Principal 81 Debt Service Interest Total Capital Expenses Indirect cost allocation Total Expenses Change in Fund Balance Beginning Fund Balance Ending Fund Balance Cash and investments 239,507 8,000 3,442 18,323 22,011 6,637 36,185 570 22,393 3,749,000 5,500 1,600 2,500 1,000 150 95,171 15,195 27,050 43,000 30,000 40,000 609,000 4,976,234 I $ 959,539 279,061 74,480 1,313,080 394,500 6,683,814 (37, 814) 1,591,116 1,553,302 2,500 60,000 62,500 229,000 $ 3,854,153 3,854,153 2,978 82,189 85,167 198,094 3,323,000 4,137,413 119,754 125,789 4,000 864 1,721 1,136 9,162 9,771 11,006 11,767 3,319 3,088 18,093 22,138 285 - 11,197 5,637 1,874,500 1,899,604 2,750 455 800 865 1,250 960 500 1,105 75 - 47,586 46,650 7,598 16,464 13,525 18,247 21,500 15,866 15,000 17,716 20,000 55,003 304,500 386,844 2,488,117 2,639,969 479,770 358,372 139,531 202,687 37,240 10,822 656,540 571,881 197,250 197,250 3,341,907 3,409,100 (18,907) 728,313 1,591,116 3,599,294 $ 1,572,209 $ 4,327,607 $ 3,335,265 $ 822,653 822,653 478 22,189 22,667 63.57% (a) 63.57% 59.55% 68.49% 68.13% (30,906) 43.25% (b) 6,035 (3,136) (585) 609 762 (230) 4,045 (285) (5,559) 25,104 (2,295) 65 (290) 605 (75) (935) 8,867 4,722 (5,634) 2,716 35,003 82,344 151,852 (121,398) 63,156 (26,418) (84,659) 67,193 747,220 2,008,178 $ 2,755,398 52.52% (c) 10.80% 33.00% 53.32% 53.46% 46.53% 61.18% 0.00% 25.17% 50.67% 8.27% 54.04% 38.41% 110.49% 0.00% 49.02% 108.35% (d) 67.46% 36.90% 59.05% 137.51% (e) 63.52% 53.05% 37.35% 72.63% (f) 14.53% 43.55% 50.00% 51.01% -1926.04% 226.21% 278.61 % (a) Rates were increased after budget was adopted. (b) Public Works Trust Fund loan is for the CBD Sewer Rehab project. Funds are now received on a reimbursement basis rather than receiving the funds when the project begins. (c) Staff time budgeted in the general fund was charged to the sewer fund for project related work. (d) Insurance is paid in full in the 1st quarter. (e) Excise tax budget has been at $40K for the past several years; however, revenue has increased each year. As revenue increases, so does the excise tax. (f) Debt service principal is paid primarily during the first half of the year. ** Variance = Actual over (under) prorated budget Fund 402 32 City of Tukwila Fund 402 Sewer Fund As of June 30, 2014 PROJECT PROJECT DESCRIPTION 90440205 Sewer Lift Station No. 2 Upgrades I $ 90840203 Sewer Rep West of Strander Blvd Bridge 1 91040202 Sewer Comprehensive Plan 91140203 CBD Sanitary Sewer Rehabilitation 91330201 Urban Renewal Area 91340201 Annual Sewer Repair Program 2013 1 91340202 APW /APE Sewer Repair Mar 2013 91340203 Sewer Repair at 6450 Southcenter Blvd 1 91440201 Annual Sewer Repair Program 2014 91440202 Sewer Lift Station No. 9 Upgrades 91440203 Side Sewer Connect © 14935 IU Ave S Totals L $ Other Revenue: Sewer Sales Intergovernmental Investment Earnings PROJECT REVENUE - - -- Actual YTD Over (under) Budget i 6 -30 -14 Budget 1$ - 1$ I I 458,0001 198,094 (259,906) I I - I I - I I 458,000 ! $ 198,094 ! $ (259,906) Budget Actual YTD $ 6,063,000 $ 3,854,153 5,000 I 2,978 I Plan /Development Contributions - Connection Fees I 120,000 1 82,189 1 Debt Proceeds 1 - I - I Total Other Revenue 6,188,000 i 3,939,319 i Total Revenue Fund 301 $ 6,646,000 ! $4,137,413 : PROJECT EXPENDITURES 1 BUDGET $ 575,000 120,000 - 1,575 1,575 : 1,575 820,0001 5,519 52,453 57,596762 1 (762,028)1 770 770: 770 ' 1 566 I 566 I 37,212 37,212 : 37,2121 1,898 138,626 140,524 I 140,524 75,000. 4,338 20,250 24,588 (50,412). I 30,989 30,9891 30,9891 340 82 422 422 1 $ 1,590,000 ! $ 16,708 ■ $ 314,281 ■ $ 330,989 ■ $ (1,259,011): Actual YTD 6 -30 -14 : Over (under) . � Staff Time Other Total 1 Budget 1 1 $ 1,702 $ 34,669 $ 36,371 : $ (538,629)1 - - 1 (120,000) 33 Total Revenue 2,041,997 1,020,999 (69,298) % City of Tukwila Foster Golf Course 411- Revenue and Expenditures As of June 30 2014 % of year expired 50.00% 2014 Annual Actual % of Annual Budget Prorated Budget Year -To -Date Variance ** Budget Revenue General Revenue Excise Taxes $ 2,617 $ 1,309 $ 1,681 $ 372 64.22% Total General Revenue 2,617 1,309 1,681 372 64.22% Charges for Services Sale of Merchandise 137,000 68,500 80,197 11,697 58.54% Greens Fees, Instruction 1,024,050 512,025 447,938 (64,087) 43.74% Total Charges for Services 1,161,050 580,525 528,135 (52,390) 45.49% (a) Miscellaneous Revenue Investment Earnings 1,130 565 199 (366) 17.62% Rents and Concessions 277,200 138,600 122,065 (16,535) 44.03% Other Misc Revenue - - (380) (380) 0.00% Total Miscellaneous Revenue 278,330 139,165 121,884 (17,281) 43.79% Transfers In 600,000 300,000 300,000 50.00% Expenses 11 Salaries 12 Extra Labor 13 Overtime 21 FICA 23 PERS 24 Industrial Insurance 25 Medical, Dental, Life, Optical 26 Unemployment Compensation 28 Uniform Clothing 31 Office & Operating Supplies 34 Items Purchased for Resale 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 Excise Taxes 54 Interfund admissions tax 64 Capital Outlay Total Foster Golf Course Fund 675,367 337,684 314,182 (23,501) 46.52% (b) 89,000 44,500 38,720 (5,780) 43.51% (c) 2,000 1,000 1,313 313 65.65% 51,163 25,582 26,770 1,188 52.32% 62,067 31,034 30,845 (189) 49.70% 15,951 7,976 8,481 506 53.17% 141,288 70,644 56,677 (13,967) 40.11% 6,000 3,000 749 (2,251) 12.48% 1,164 582 (582) 0.00% 88,750 44,375 33,533 (10,842) 37.78% 80,000 40,000 80,442 40,442 100.55% 2,500 1,250 2,371 1,121 94.83% (d) 9,600 4,800 6,533 1,733 68.05% 5,150 2,575 940 (1,635) 18.26% 750 375 14 (361) 1.87% 4,000 2,000 922 (1,078) 23.05% 87,434 43,717 43,313 (404) 49.54% 15,195 7,598 16,464 8,867 108.35% (e) 44,293 22,147 29,288 7,141 66.12% 19,400 9,700 11,734 2,034 60.48% 40,950 20,475 11,485 (8,990) 28.05% 6,400 3,200 1,895 (1,305) 29.61% 56,000 28,000 26,095 (1,905) 46.60% 90,000 45,000 31,016 (13,984) 34.46% 1,594,422 797,211 773,782 (23,429) 48.53% Indirect cost allocation 197,486 98,743 Total Expenses 1,791,908 895,954 Change in Fund Balance 250,089 125,045 Beginning Fund Balance 323,980 323,980 Ending Fund Balance $ 574,069 $ 449,025 Cash and investments 98,743 79,175 609,988 0 50.00% $ 622,681 (23,429) Bi (45,870) 31.66% 286,008 188.28% $ 240,138; -g" (a) Revenue is typically lower during the first half of the year and is anticipated to pick up during the summer months and 3rd quarter. (b) Salary increases were budgeted in 2014 but did not occur. (c) Extra labor is used primarily during the spring, summer, and early fall seasons. (d) Purchased a piece of equipment (eductor) for golf course maintenance. (e) Insurance is paid in full during the first quarter of the year. *` Variance = Actual over (under) prorated budget Fund 411 34 City of Tukwila Surface Water Fund 412 - Revenue and Expenditures As of June 30 2014 % of year expired 50.00% 1 2014 Annual Budget Prorated Actual %of Annual Budget Year -To -Date Variance ** Budget Revenue Charges for Services Surface Water Sales $ 4,223,309 $ 2,111,655 $ 2,110,628 $ (1,027) 49.98% Total Charges for Services 4,223,309 2,111,655 2,110,628 (1,027) 49.98% Intergovernmental Revenue 45,000 22,500 - (22,500) 0.00% Miscellaneous Revenue Investment Earnings 13,591 6,796 10,645 3,850 78.33% Other Misc Revenue - - 80 80 0.00% Total Miscellaneous Revenue 13,591 6,796 10,725 3,930 78.92% Debt Proceeds 2,800,000 1,400,000 (1,400,000) 0.00% (a) Total Revenue 7,081,900 3,540,950 2,121,353 (1,419,597) 29.95% Operating Expenses 11 Salaries 543,591 271,796 256,751 (15,045) 47.23% (b) 12 Extra Labor 25,000 12,500 1,746 (10,754) 6.98% 13 Overtime 9,358 4,679 3,211 (1,468) 34.31% 21 FICA 41,362 20,681 20,031 (650) 48.43% 23 PERS 49,956 24,978 24,232 (746) 48.51% 24 Industrial Insurance 16,592 8,296 6,341 (1,955) 3822% 25 Medical, Dental, Life, Optical 118,893 59,447 52,646 (6,800) 44.28% 28 Uniform Clothing 1,425 713 105 (608) 7.37% 31 Office & Operating Supplies 40,530 20,265 5,982 (14,283) 14.76% 35 Small Tools & Minor Equipment 4,000 2,000 2,284 284 57.10% 41 Professional Services 53,570 26,785 1,009 (25,776) 1.88% (c) 42 Communication 2,000 1,000 240 (760) 12.00% 43 Travel 2,000 1,000 2,000 1,000 99.99% 44 Advertising 500 250 - (250) 0.00% 45 Operating Rentals & Leases 140,211 70,106 67,606 (2,500) 48.22% 46 Insurance 15,195 7,598 16,464 8,867 108.35% (d) 47 Public Utility Services 156,600 78,300 25,594 (52,706) 16.34% 48 Repairs & Maintenance 13,965 6,983 22,389 15,407 160.32% (c) 49 Miscellaneous 6,000 3,000 12,315 9,315 205.26% 53 Excise Taxes 25,000 12,500 24,753 12,253 99.01% 54 Interfund utility tax 424,000 212,000 212,003 3 50.00% Total Operating Expenses 1,689,748 844,874 757,702 (87,172) 44.84% Capital Expenses 64 Capital Outlay 4,638,613 2,319,307 584,238 (1,735,068) 80 Debt Service Principal 287,754 143,877 259,356 115,479 81 Debt Service Interest 26,495 13,248 14,265 1,017 Total Capital Expenses 4,952,862 2,476,431 857,859 (1,618,572) Indirect Cost Allocation 486,482 243,241 243,241 0 Total Expenses 7,129,092 3,564,546 1,858,802 (1,705,744) Change in Fund Balance (47,192) (23,596) 262,551 286,147 Beginning Fund Balance 1,080,206 1,080,206 2,213,107 1,132,901 12.60% 90.13% (e) 53.84% 17.32% 50.00% 556.35% 204.88% Ending Fund Balance ' $ 1,033,014 $ 1,056,610 $ 2,475,658 $ 1,419,048 239.65% Cash and investments $ 2,361,899 (a) Anticipated debt proceeds is for the Soils Reclamation Facility. Project has been postponed until 2017. (b) Salary increases were budgeted in 2014 but did not occur. (c) Annual Eden software maintenance was budgeted in professional services but paid out of repairs & maintenance. (d) Insurance is typically paid in full during the first quarter. (e) Debt principal is paid once a year and most is paid during the first half of the year. ** Variance = Actual over (under) prorated budget Fund 412 35 City of Tukwila Fund 412 Surface Water Fund As of June 30, 2014 PROJECT PROJECT DESCRIPTION 90610402 TUC Transit Center 91041203 Storm Lift Station No. 15 91041204 E Marginal Wy S Storm Water Outfalls 91210406 Overlay & Repair E Marginal Way S 91241201 2012 Annual Small Drainage Program 91241202 Storm Water Quality Retrofit Program 91241206 EMW Emergency Storm Rpr 11/19/12 91330102 Tukwila 205 Levee Certification 91341201 2013 Annual Storm Drainage Program 98410419 Tukwila Urban Center Access (Klickitat) 98810404 Andover Park W (Tuk Pk- Strander) 99341210 NPDES Program 99410303 40 - 42nd Ave S (SC Blvd - S 160th St) 99840105 Andover Pk W /Strander New Water Main 36 PROJECT REVENUE Actual YTD: Over (under) Budget 6 -30 -14 I Budget Totals $ Other Revenue: is Budget Actual YTD Surface Water Charges $ 4,223,309 ; $ 2,110,628 ; Intergovernmental 45,000 . - Investment Earnings I 13,591 I - I Plan /Development Contributions - 10,645 1 Miscellaneous - 80 ' Debt Proceeds 2,800,000 - I Total Other Revenue 1 7,081,900 1 2,121,353 I Total Revenue Fund 301 1 $ 7,081,900 1 $ 2,121,353 i PROJECT EXPENDITURES Actual YTD 6 -30 -14 BUDGET I Staff Time Other Total I 28,823 28,823 16,929 201,413 218,342 120,000 ' 2,386 21,635 24,021 ' 29,349 29,349 I 170 170 110,000 � - - 2,350,000 ' 13,692 27,925 41,617 450,000 597 - 597 I 3,677 78,553 82,2301 400 400 13,400 13,400 1 50,000 58,834 17,956 76,790 1 124 6,802 6,926 8,158 8,158 $3,080,000 $ 96,409 : $434,414 $530,823 Over (under) Budget I 28,823 1 218,342 I (95,979)' 29,349 170 I (110,000) (2,308,383)' (449,403) , 82,230 I 400 ; 13,400 26,790 6,926 I 8,158 $ (2,549,177). City of Tukwila Equipment Rental /Replacement Fund 501 - Revenue and Expenditures As of June 30 2014 % of year expired 50.00% 2014 Annual Budget Prorated Budget Actual Year -To -Date % of Annual Variance ** Budget Revenue Charges for Services ERR O &M Dept Charges Equipment Replacement Charges Fuel Sales Transportation Total Charges for Services Miscellaneous Revenue Investment Earnings Other Misc Revenue Total Miscellaneous Revenue Sale of Capital Assets Total Revenue Expenses 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 Purchased for Resale 35 Small Tools & Minor Equipment 41 Professional Services 42 Communication 45 Operating Rentals & Leases 46 Insurance 48 Repairs & Maintenance 49 Miscellaneous 64 Capital Outlay Total Equipment Rental Fund $ 1,390,902 989,190 474,000 150 2,380,242 14,269 14,269 442,791 2,837,302 $ 695,451 494,595 237,000 75 1,190,121 7,135 7,135 221.396 1,418,651 376,032 188,016 12,000 6,000 2,000 1,000 28,661 14,331 34,558 17,279 11,056 5,528 78,246 39,123 950 475 2,979 1,490 679,000 339,500 2,500 1,250 1,000 500 2,000 1,000 31,129 15,565 10,130 5,065 120,781 60,391 8,000 4,000 871,681 435,841 2,272,703 1,136,352 Indirect Cost Allocation 298,930 Total Expenses 2,571,633 Change in Fund Balance Beginning Fund Balance Ending Fund Balance 149,465 1,285,817 265,669 132,835 4,096,520 4.096,520 $ 695,451 $ 494,595 1,190,046 16,165 242 16,407 12,279 1,218,732 182,895 5,160 14,259 17,327 5,052 39,689 352 1,107 289,352 185 895 588 15,553 10,975 27,099 4,841 64,034 679,363 149,465 (237,000) (75) (75) 9,031 242 9,273 (209,117) (199,919) (5,121) (841) (1,000) (71) 48 (476) 566 (123) (383) (50,148) (1,065) 395 (412) (11) 5,910 (33,291) 841 (371,807) (456,988) 828,828 (456,988) 389,903 257,069 4,257,832 161,312 50.00% 50.00% 0.00% 0.00% 50.00% 113.29% 0.00% 114.98% 2.77% (a) 42.95% 48.64% (b) 43.00% 0.00% 49.75% 50.14% 45.69% 50.72% 37.09% 37.15% 42.61% 7.40% 89.54% 29.42% 49.96% 108.34% (c) 22.44% 60.51% 7.35% (d) 29.89% 50.00% 32.23% 146.76% 103.94% $ 4,362,189 $ 4,229,355 $ 1 4,647,735 $ 418,381 Cash and investments $ 4,638,532 (a) Salary increases were budgeted to occur in 2014 but did not occur. (b) Insurance is paid in full during the first quarter. (c) Insurance is paid in full during the first quarter. (d) Most equipment scheduled to be purchased in 2014 has been ordered. Items purchased or normally paid for when they are received, usually in the 3rd quarter. " Variance = Actual over (under) prorated budget Fund 501 37 % of Anne Variance *" . Budget City of Tukwila Insurance Fund 502 - Revenue and Expenditures As of June 30 2014 % of year expired 50.00% 1 2014 Annual Budget Prorated Budget Actual Year -To -Date Revenue Charges for Services Employee Benefit Programs Total Charges for Services Miscellaneous Revenue Investment Earnings Employer Trust Contributions Employee Contributions Other Misc Revenue Total Miscellaneous Revenue 5 1,200 $ 1,200 96,000 4,483,192 78,000 1,000 4,658,192 600 $ 600 48,000 2,241,596 39,000 500 2,329,096 500 $ 500 73,950 2,198,882 34,347 2,307,179 (100) (100) 25,950 (42,714) (4,653) (500) (21,917) 41.67% 41.67% 77.03% 49.05% 44.04% 0.00% 49.53% Total Revenue 4,659,392 2,329,696 2,307,679 Expenses 25 Medical, Dental, Life, Optical 41 Professional Services 49 Miscellaneous Total Indirect cost allocation Total Expenses Change in Fund Balance Beginning Fund Balance Ending Fund Balance Cash and investments 5,252,006 25,000 20,500 5,297,506 75,500 5,373,006 (713,614) 4,147,243 2,626,003 12,500 10,250 2,648,753 37,750 2,686,503 (356,807) 4,147,243 3,106,282 10,530 1,591 3,118,403 37,750 480,279 (1,970) (8,659) 469,650 3,156,153J�_,��, (848,474) 4,460,344 (491,667) 313,101 59.14% (a) 42.12% 7.76% 58.87% 50.00% 58.74% 118.90% 107.55% 105.19% $ 3,433,629 $ 3,790,436 $ 3,611,870 $ (178,566) (a) Medical claims continue to trend upward through the 2nd quarter. " Variance = Actual over (under) prorated budget Fund 502 38 $ 5,020,002 City of Tukwila LEOFF Insurance Fund 503 - Revenue and Expenditures As of June 30 2014 % of year expired 50.00% 2014 Prorated Actual % of Annual Annual Budget Budget Year -To -Date Variance ** Budget Revenue Miscellaneous Revenue Investment Earnings $ 3,340 $ 1,670 $ 409 $ (1,261) 12.23% Total Miscellaneous Revenue 3,340 1,670 409 (1,261) 12.23% Total Revenue 3,340 1,670 409 (1,261) 12.23% Expenses 25 Medical, Dental, Life, Optical 523,672 261,836 369,780 107,944 70.61% (a) 41 Professional Services 19,500 9,750 1,170 (8,580) 6.00% 49 Miscellaneous - - 500 500 0.00% Total 543,172 271,586 371,450 99,864 68.39% Indirect Cost Allocation 9,906 4,953 4,953 50.00% Total Expenses 553,078 276,539 376,403 99,864 68.06% Change in Fund Balance (549,738) (274,869) (375,994) (101,125) 68.40% Beginning Fund Balance 1,094,849 1,094,849 896,882 (197,967) 81.92% Ending Fund Balance $ 545,111 $ 819,980 $ 520,888 $ (299,092) 95.56% Cash and investments $ 735,138 (a) Medical claims continue to trend upward through the 2nd quarter. ** Variance = Actual over (under) prorated budget Fund 503 39