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Reg 2014-10-06 Item 5.05 - 2015-2016 Biennial Budget - General Fund Summary
2015 - 2016 Biennial Budget City of Tukwila, Washington GENERAL FUND The general fund is the major governmental fund. It has the most flexibility in the type of expenditures allowed under state law and it receives the majority of the City's general revenue, mostly in the form of taxes. The contingency fund is considered with the general fund for analysis purposes. The two funds are combined in the Comprehensive Annual Financial Report (CAFR) consistent with accounting principles because the contingency fund revenue is derived from general fund transfers. The contingency fund serves to ensure continuity of operations in the event a natural disaster or economic downturn adversely affects the City's financial picture. One of the City's strategic goals is to ensure the long -term fiscal sustainability of the City, making prudent financial decisions now as a way of investing in the City's future. A balanced budget is one way to do this. With this biennial budget, the City focused on achieving a balance between ongoing revenues and ongoing expenditures and between one -time revenues and one -time expenditures. The General Fund Analytics schedule demonstrates this balance. Over the biennium, ongoing activity adds $3 thousand to the general fund balance and one -time activity adds $24 thousand. The one -time revenues include over $6 million in property sales. If property sales are delayed or proceeds are less than projected, adjustments will be made to one -time expenditures and elsewhere in the budget. The General Fund Analytics schedule also displays debt service as a percent of going revenues. The percentages for the biennium are less than 6 %, 2% lower than the 8% affordability rule of thumb often used as a guideline. The combined fund balances of the general fund and the contingency fund reach 28% and 27% in 2015 and 2016 respectively exceeding the Reserve Policy requirement of 20 %. The schedule of General Fund Revenues, Expenditures and Fund Balance provides a comprehensive overview of general fund revenues, expenditures by department, change in and ending fund balance. 47 2015 - 2016 Biennial Budget City of Tukwila, Washington GENERAL FUND - Analytics 2010 2011 2012 2013 2014 2015 2016 Actual Actual Actual Actual Budget Budget Budget ONGOING AND ONE -TIME REVENUES AND EXPENDITURES - MARGIN ANALYSIS Ongoing Revenue and Expenditures Ongoing revenue $ 48,121,383 $50,138,254 $51,028,003 $52,154,656 $ 52,052,717 $54,331,999 $55,910,779 % change -2.6% 4.2% 1.8% 2.2% -0.2% 4.4% 2.9% % chg 2013 -2015 ave 2.1% Ongoing expenditures: Departmental 44,740,120 43,510,097 44,636,295 47,321,170 49,118,529 51,568,987 52,607,908 % change -2.8% -2.7% 2.6% 6.0% 3.8% 5.0% 2.0% Debt service 2,174,141 2,637,568 2,770,995 2,940,244 3,428,650 2,759,846 3,302,791 % of ongoing revent 4.5% 5.3% 5.4% 5.6% 6.6% 5.1% 5.9% Total Ongoing Exps 46,914,261 46,147,665 47,407,290 50,261,414 52,547,179 54,328,833 55,910,699 -1.5% -1.6% 2.7% 6.0% 4.5% 3.4% 2.9% Ongoing Revenue over (under) Expenditures 1,207,122 3,990,589 3,620,713 1,893,242 (494,462) 3,167 80 Net Ongoing Biennial Margin $ 3,246 One -Time Revenue and Expenditures One -time revenue: Bond proceeds MPD 1,000,000 LID proceeds 8,500,000 Property sale 200,000 1,600,000 Tukwila Village land sale 4,355,000 2,200,000 2,075,000 Total One -Time Revenue - - 9,500,000 4,355,000 2,400,000 3,675,000 One -time expenditures: Contingency reserve 4,225,000 2,200,000 MPD Loans 191,294 658,706 1,250,000 Capital and other 2,839,512 3,644,720 2,847,592 2,363,919 2,757,400 2,200,000 3,851,000 Total One -Time Expenditure 2,839,512 3,836,014 3,506,298 7,838,919 4,957,400 2,200,000 3,851,000 One -time Revenues over (under) Expenditures (2,839,512) (3,836,014) (3,506,298) 1,661,081 (602,400) 200,000 (176,000) Net One -Time Biennial Margin $ 24,000 Net fund balance change $ (1,632,390) $ 154,575 $ 114,415 $ 3,554,323 $ (1,096,862) $ 203,167 $ (175,920) Net biennial Change $ 27,246 FUND BALANCE AS A PERCENT OF ONGOING REVENUES General Fund $ 5,757,041 $ 5,911,615 $ 6,026,031 $ 9,580,353 6,486,391 $ 9,703,167 $ 9,527,247 Contingency Reserve 889,470 1,457,728 1,460,454 5,762,932 5,278,632 5,701,816 5,703,632 Fund Balance Total $ 6,646,511 $ 7,369,343 $ 7,486,486 $15,343,284 $11,765,023 $15,404,983 $15,230,879 Asa % of Ongoing Revenuee 13.8% 14.7% 14.7% 29.4% 22.6% 28.4% 27.2% 48 2015 - 2016 Biennial Budget City of Tukwila, Washington General Fund - Revenue, Expenditures and Fund Balance 2012 2013 2014 2015 2016 Percentage Change Actual Actual Budget Budget Budget 2013 2014 2015 2016 Revenue General Revenue Property Taxes $ 13,830,166 $ 13,757,092 $ 14,321,617 $ 14,329,171 $ 14,759,046 -0.5% 4.1% 0.1% 3.0% Sales and Use Taxes 15,673,891 16,520,856 15,679,917 17,033,731 17,631,462 5.4% -5.1% 8.6% 3.5% Admissions Tax 587,396 689,640 612,000 700,000 716,000 17.4% -11.3% 14.4% 2.3% Utility Taxes 4,001,385 3,879,992 4,154,592 4,024,592 4,105,084 -3.0% 7.1% -3.1% 2.0% Interfund Utility Tax 1,534,581 1,686,859 1,585,500 1,855,900 1,981,000 9.9% -6.0% 17.1% 6.7% Revenue Generating Regulator 1,755,618 1,724,557 1,767,500 1,820,525 1,875,141 -1.8% 2.5% 3.0% 3.0% Gambling /Excise Taxes 2,457,327 2,356,894 2,207,341 2,538,024 2,600,684 -4.1% -6.3% 15.0% 2.5% Total General Revenue 39,840,363 40,615,890 40,328,467 42,301,944 43,668,417 1.9% -0.7% 4.9% 3.2% Licenses and Permits Business Licenses and Permits 716,459 790,947 780,089 826,089 846,691 10.4% -1.4% 5.9% 2.5% Rental Housing License 35,250 37,550 35,000 35,000 35,000 6.5% -6.8% 0.0% 0.0% Building Permits and Fees 852,885 1,185,379 1,131,100 1,244,000 1,283,970 39.0 % -4.6% 10.0% 3.2% Total Licenses and Permits 1,604,594 2,013,875 1,946,189 2,105,089 2,165,661 25.5% -3.4% 8.2% 2.9% Intergovernmental Revenue Sales Tax Mitigation 1,127,394 1,122,631 1,200,000 1,140,000 1,140,000 -0.4% 6.9% -5.0% 0.0% Seattle City Light Agreement 2,147,366 2,084,039 2,250,471 2,211,910 2,267,208 -2.9% 8.0% -1.7% 2.5% EMS, Vnet 493,378 435,395 453,096 481,938 490,256 -11.8% 4.1% 6.4% 1.7% State Entitlements 379,186 342,560 329,860 370,860 381,594 -9.7% -3.7% 12.4% 2.9% Grants 662,796 719,215 395,795 510,191 572,871 8.5% -45.0% 28.9% 12.3% Total Intergovmntal Revenue 4,810,121 4,703,839 4,629,222 4,714,899 4,851,929 -2.2% -1.6% 1.9% 2.9% Charges for Services General Government 43,279 138,178 54,363 51,713 51,713 219.3% -60.7% -4.9% 0.0% Security 543,396 399,502 554,725 553,725 558,225 -26.5% 38.9% -02% 0.8% Engineering, abatement - 27,407 29,867 30,000 30,000 9.0% 0.4% 0.0% Transportation 145,671 42,964 169,000 109,000 109,000 -70.5% 293.4% -35.5% 0.0% Plan Check and Review Fees 585,313 688,564 628,500 721,500 741,210 17.6% -8.7% 14.8% 2.7% Culture and Rec Fees 437,894 440,273 566,215 469,710 475,906 0.5% 28.6% -17.0% 1.3% Total Charges far Services 1,755,554 1,736,887 2,002,670 1,935,648 1,966,054 -1.1% 15.3% -3.3% 1.6% Fines and Penalties 220,752 242,638 234,829 242,829 242,829 9.9% -3.2% 3.4% 0.0% Miscellaneous Revenue 465,954 805,839 826,132 776,271 782,412 72.9% 2.5% -6.0% 0.8% Indirect cost allocation 2,330,665 2,035,687 2,085,208 2,255,320 2,233,476 -12.7% 2.4% 8.2% -1.0% Ongoing Revenue 51,028,003 52,154,656 52,052,717 54,331,999 55,910,779 2.2% -0.2% 4.4% 2.9% Bond Proceeds - 1,000,000 - Transfers from LID - 8,500,000 - - Property sale - - 200,000 1,600,000 Trsfer Tukwila Village land sale - - 4,355,000 2,200,000 2,075,000 Total Revenue 51,028,003 61,654,656 56,407,717 56,731,999 59,585,779 20.8% -8.5% 0.6% 5.0% Expenditures City Council 251,197 279,702 335,961 339,007 350,066 11.3% 20.1% 0.9% 3.3% Mayor's Office 2,486,158 2,735,592 3,058,747 3,907,618 3,895,871 10.0% 11.8% 27.8% -0.3% Human Resources 514,637 602,151 693,816 656,409 673,128 17.0% 15.2% -5.4% 2.5% Finance 2,083,555 2,254,995 2,294,133 2,477,216 2,555,000 8.2% 1.7% 8.0% 3.1% Legal 595,140 678,993 661,860 778,418 778,418 14.1% -2.5% 17.6% 0.0% Recreation 2,273,480 2,465,397 2,652,697 2,711,278 2,791,923 8.4% 7.6% 2.2% 3.0% Parks Maintenance 1,072,302 1,142,944 1,154,636 1,346,458 1,402,251 6.6% 1.0% 16.6% 4.1% Community Development 2,861,070 3,181,827 3,108,679 3,061,994 3,116,428 11.2% -2.3% -1.5% 1.8% Court 1,018,332 1,093,017 1,096,547 1,127,910 1,163,679 7.3% 0.3% 2.9% 3.2% Police 14,019,692 14,725,183 15,587,238 16,351,347 16,779,867 5.0% 5.9% 4.9% 2.6% Fire 10,476,394 10,708,909 10,522,254 10,956,848 11,019,498 2.2% -1.7% 4.1% 0.6% Information Technology 1,106,138 1,245,356 1,362,557 1,161,747 1,191,754 12.6% 9.4% -14.7% 2.6% Public Works 3,166,787 3,394,522 3,679,272 3,626,473 3,727,263 72% 8.4% -1.4% 2.8% PW Street Maintenance 2,711,415 2,812,580 2,910,132 3,066,263 3,162,762 3.7% 3.5% 5.4% 3.1% Total Department Expenditures 44,636,295 47,321,170 49,118,529 51,568,987 52,607,908 6.0% 3.8% 5.0% 2.0% Loans to MPD 658,706 1,250,000 - Transfers to Debt Service 2,770,995 2,940,244 3,428,650 2,759,846 3,302,791 6.1% 16.6% -19.5% 19.7% Transfers to Capital Project 2,847,592 2,363,919 2,757,400 2,200,000 3,851,000 -17.0% 16.6% -20.2% 75.0% Transfers to Contingency - 4,225,000 2,200,000 - 6,277,293 10,779,163 8,386,050 4,959,846 7,153,791 Total Expenditures 50,913,588 58,100,333 57,504,579 56,528,833 59,761,699 14.1% -1.0% -1.7% 5.7% Change in Fund Balance 114,415 3,554,323 (1,096,862) 203,167 (175,920) Beginning Fund Balance 5,911,616 6,026,030 7,583,253 9,500,000 9,703,167 Ending Fund Balance $ 6,026,031 $ 9,580,353 $ 6,486,391 $ 9,703,167 $ 9,527,247 59.0% -32.3% 49.6% -1.8% 49 2015 - 2016 Biennial Budget City of Tukwila, Washington GENERAL FUND MAJOR REVENUE SOURCES Sales and Use Tax (RCW 82.14) The City receives sales tax revenue from three sources. The main source of sales tax, $16.4 million in 2015 and $17.0 million in 2016, is the City- imposed 0.85% on retail sales. Similar to property tax, the City receives less than 9% of the sales tax generated within Tukwila. The remaining 91% is distributed to other government agencies and supports transit and public facility agencies. The City also receives a portion of the sales tax collected by King County for Criminal Justice. This is a 0.1 % voter approved sales tax in King County and is collected countywide and distributed to all cities on a per capita basis. In the 2015 -2016 biennium, the City anticipates receiving just over $430 thousand each year. The third source of sales tax is collected from the sale of brokered natural gas. These three components of sales and use tax revenue account for 31.3% in 2015 and 31.5% in 2016 of the City's General Fund ongoing revenue, making sales tax the largest revenue source for the General Fund. Detail of Sales and Use Tax Budget 2015 2016 Local Retail Sales & Use Tax Natural Gas Use Tax Criminal Justice $16,364,731 239,000 430,000 $16,953,862 239,000 438,600 Total Sales and Use Tax $17,033,731 $17,631,462 The sales tax rate in the City of Tukwila is the state allowable 9.5% on retail goods, with an additional 0.3 % on car sales to help pay for statewide transportation improvements. The chart below summarizes how the 9.5% tax collected is divided between various governmental entities. Sales Tax Distribution by Government Entity Percent Percent of Total Washington State City of Tukwila King County King County Criminal Justice Regional Transit Authority King County Transp. Benefit Area 6.50% 0.85% 0.35% 0.10% 0.80% 0.90% 68.42% 8.95% 3.68% 1.05 % 8.42% 9.47% Total Sales Tax on $100 of Goods 9.50% 100.00% From 2006 to 2007, the City's sales tax collection grew 10 %. 2008 was the first year to see a decline in sales tax from the previous year (12 %) due to the Great Recession and State implementation of the streamlined sales tax, a destination based sales tax model. The City is assuming a 1.6% average increase in sales tax growth for 2015 over the 2013 actual revenues and 3.5% increase for 2016 over the 2015 budget. 50 2015 - 2016 Biennial Budget City of Tukwila, Washington Property Tax (RCW 84.52) Property tax revenue is the City's second largest revenue source at $14.3 million in 2015 and $14.8 million in 2016, or 26.4% of the total general fund ongoing revenue in 2014 and 26.4% in 2016, and is used for general governmental operations including Police, Public Works Department, Parks, and administrative support. The City receives 24.4% of the property taxes paid by Tukwila property owners. Property tax revenue is anticipated to increase in 2016 by 3.0 %. 2014 Assessed Value Property Tax Rate per $1,000 Assessed Value (AV) Government Agency AV Percent of Total City of Tukwila $ 2.98 22.8% WA State 2.47 18.9% King County Library 0.50 3.8% Port of Seattle 0.22 1.7% Emergency Medical Service 0.34 2.6% Tukwila School District 5.89 45.2% Flood Control 0.15 1.2% Hospital District 0.50 3.8% Total $ 13.04 100% The City of Tukwila will levy a tax rate of approximately $2.90 per $1,000 assessed value for 2015. The City receives a relatively small percentage of a property owner's tax bill (24.4 %). In comparison, the Tukwila School District and Washington State taken together account for 61.6% of the property tax bill, Port of Seattle, EMS, Flood Control, and Hospital District receive 9.4 %, and the King County Library District gets 4.6 %. Property taxes are distributed to the following jurisdictions: Property Tax by Jurisdiction Flood Control Hospital District City of Tukwila 0.15 0.50 $2.98 1% 4% 23% Tukwila School District 5.89 45% Emergency Medical Service 0.34 2% King County Library Port of Seattle 0.50 0.22 4% 2% • City of Tukwila • WA State • King County Library • Port of Seattle • Emergency Medical Service • Tukwila School District • Flood Control • Hospital District WA State 2.47 19% 51 2015 - 2016 Biennial Budget City of Tukwila, Washington Utility Tax (RCW 82.16) The City implemented a 6% solid waste tax and 10% interfund utility tax in 2009 (originally 15%, reduced to 10% in 2010) which have since become the City's third largest tax revenue source at $5.9 million, or 10.8% in 2015, and $6.1 million in 2016, or 10.9 %, of the total ongoing revenue supporting the general fund. The City of Tukwila has a 6% utility tax on cable, electricity, telephones, cellular phones, natural gas, and garbage. The interfund utility tax is set to expire at the end of 2015 but it is anticipated that that it will be reauthorized at the same rate. Detail of Utility Tax Budget Other Revenues In addition to the three major revenue sources and other ongoing general fund revenue, the 2015 -2016 biennial budget also includes one -time revenue of $2.4 million in 2015 and $3.7 million in 2016 for anticipated property sales in both the Tukwila Village and Tukwila Redevelopment areas. These funds will be used for capital improvements throughout the City. 52 2015 2016 Electric $ 1,556,087 $ 1,587,209 Gas 589,505 601,295 Solid Waste /Recycling 379,000 386,580 Cable 240,000 244,800 Telephone 1,260,000 1,285,200 Utility Taxes 4,024,592 4,105,084 Interfund Utilities 1,855,900 1,981,000 Total Utility Taxes $ 5,880,492 $ 6,086,084 Other Revenues In addition to the three major revenue sources and other ongoing general fund revenue, the 2015 -2016 biennial budget also includes one -time revenue of $2.4 million in 2015 and $3.7 million in 2016 for anticipated property sales in both the Tukwila Village and Tukwila Redevelopment areas. These funds will be used for capital improvements throughout the City. 52 2015 - 2016 Biennial Budget City of Tukwila, Washington 2015 -2016 GENERAL FUND REVENUE General fund revenue for 2015 and 2016 excluding fund balances is $56.7 million and $59.6 million respectively; a 0.6% increase in 2015 from the 2014 Budget and a 5.0% increase in 2016 over the 2015 proposed budget. General Fund Revenues General Fund Revenues General Fund Revenues 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Percentage Changes 2013 2014 2015 2016 Property Taxes $ 13,830,166 $ 13,757,092 $ 14,321,617 $ 14,329,171 $ 14,759,046 -0.5% 4.1% 0.1% 3.0% Sales and Use Taxes 15,673,891 16,520,856 15,679,917 17,033,731 17,631,462 5.4% -5.1% 8.6% 3.5% RGRL Tax 1,755,618 1,724,557 1,767,500 1,820,525 1,875,141 -1.8% 2.5% 3.0% 3.0% Admissions Tax 587,396 689,640 612,000 700,000 716,000 17.4% -11.3% 14.4% 2.3% Utility Taxes 4,001,385 3,879,992 4,154,592 4,024,592 4,105,084 -3.0% 7.1% -3.1% 2.0% Interfund Utility Tax 1,534,581 1,686,859 1,585,500 1,855,900 1,981,000 9.9% -6.0% 17.1% 6.7% Gambling /Excise Taxes 2,457,327 2,356,894 2,207,341 2,538,024 2,600,684 -4.1% -6.3% 15.0% 2.5% Total Taxes 39,840,363 40,615,890 40,328,467 42,301,944 43,668,417 1.9% -0.7% 4.9% 3.2% Business Licenses & Permits 716,459 790,947 780,089 826,089 846,691 10.4% -1.4% 5.9% 2.5% Rental Housing License 35,250 37,550 35,000 35,000 35,000 6.5% -6.8% 0.0% 0.0% Building Permits and Fees 852,885 1,185,379 1,131,100 1,244,000 1,283,970 39.0% -4.6% 10.0% 3.2% Total Licenses & Permits 1,604,594 2,013,875 1,946,189 2,105,089 2,165,661 25.5% -3.4% 8.2% 2.9% Sales Tax Mitigation 1,127,394 1,122,631 1,200,000 1,140,000 1,140,000 -0.4% 6.9% -5.0% 0.0% Seattle City Light Franchise 2,147,366 2,084,039 2,250,471 2,211,910 2,267,208 -2.9% 8.0% -1.7% 2.5% EMS, Vnet 493,378 435,395 453,096 481,938 490,256 -11.8% 4.1% 6.4% 1.7% State Entitlements 379,186 342,560 329,860 370,860 381,594 -9.7% -3.7% 12.4% 2.9% Grants 662,796 719,215 395,795 510,191 572,871 8.5% -45.0% 28.9% 12.3% Total Intergovernmental 4,810,121 4,703,839 4,629,222 4,714,899 4,851,929 -2.2% -1.6% 1.9% 2.9% General Government 43,279 138,178 54,363 51,713 51,713 219.3% -60.7% -4.9% 0.0% Security 543,396 399,502 554,725 553,725 558,225 -26.5% 38.9% -0.2% 0.8% Engineering, Abatement - 27,407 29,867 30,000 30,000 0.0% 9.0% 0.4% 0.0% Transportation 145,671 42,964 169,000 109,000 109,000 -70.5% 293.4% -35.5% 0.0% Plan Check & Review Fees 585,313 688,564 628,500 721,500 741,210 17.6% -8.7% 14.8% 2.7% Culture and Rec Fees 437,894 440,273 566,215 469,710 475,906 0.5% 28.6% -17.0% 1.3% Total Charges for Services 1,755,554 1,736,887 2,002,670 1,935,648 1,966,054 -1.1% 15.3% -3.30/o 1.6% Total Fines and Penalties 220,752 242,638 234,829 242,829 242,829 9.9% -3.2% 3.4% 0.0% Total Miscellaneous 465,954 805,839 826,132 776,271 782,412 72.9% 2.5% -6.0% 0.8% Indirect Cost Allocation 2,330,665 2,035,687 2,085,208 2,255,320 2,233,476 -12.7% 2.4% 8.2% -1.0% Total Ongoing Revenue 51,028,003 52,154,656 52,052,717 54,331,999 55,910,779 2.2% -0.2% 4.4% 2.9% LID Reimb Proceeds - 8,500,000 - - - 0.0% 0.0% 0.0% 0.0% Tukwila Village Land Sale - - 4,355,000 2,200,000 2,075,000 0.0% 0.0% -49.5% -5.7% Other Property Land Sale - - - 200,000 1,600,000 0.0% 0.0% 0.0% 700.0% MPD Bond Proceeds - 1,000,000 - - - 0.0% 0.0% 0.0% 0.0% Total One -Time Revenue - 9,500,000 4,355,000 2,400,000 3,675,000 0.0% - 54.2% -44.9% 53.1% Total Revenue $ 51,028,003 $ 61,654,656 $ 56,407,717 $ 56,731,999 $ 59,585,779 20.8% -8.5% 0.6% 5.0% 53 2015 - 2016 Biennial Budget City of Tukwila, Washington 2015 General Fund Revenues - $59.5 Million All Other Revenue $15,130,056 Excise Taxes $2,538,024 Property Taxes $14,329,171 Interfund Utility Tax $1,855,900 Utility Taxes $4,024,592 RGRL $1,820,525 Sales and Use Taxes $17,033,731 IN Property Taxes • Sales and Use Taxes © RGRL • Utility Taxes ■ Interfund Utility Tax II Excise Taxes Id All Other Revenue 2014 General Fund Revenues - $56.4 Million All Other Revenue $16,633,362 Excise Taxes $2,207,274 Property Taxes $14,759,046 Interfund Utility Tax $1,981,000 Utility Taxes $4,105,084 RGRL $1,875,141 Sales and Use Taxes $17,631,462 • Property Taxes • Sales and Use Taxes ▪ RGRL • Utility Taxes E Interfund Utility Tax II Excise Taxes o All Other Revenue 54 2015 - 2016 Biennial Budget City of Tukwila, Washington GENERAL FUND MAJOR EXPENDITURES The budget for each department within the general fund has been developed in support of the City's strategic goals and 2015 -16 priorities. Department budgets were held to 2014 levels except for changes in salaries and benefits, utilities, equipment rental & repair replacement and operating costs, interlocal agreements such as with Valley Communications and SCORE jail, excise taxes, insurance premiums and claims. Initiatives were funded based on the selection and vetting process described in the Budget Summary or if backed by additional revenue. Detailed information on major changes is provided in each department section of the budget. The budget continues to fund all existing positions. Additionally, the budget includes an additional police sergeant dedicated to the regional Auto Theft Task Force and paid for by the Task Force; the CERT trainer remains a full time position even though grant funding for a portion of the position is no longer available; a part -time planner position has been made full time. All contractual obligations have been funded as well as step increases and COLAs. Healthcare premiums for active employees have been increased by 8% in both 2015 and 2016; funding for the Leoff 1 retiree healthcare plan has resumed after a planned drawdown of excess fund balance during the 2013 -14 biennium. A fire exploratory committee was convened early in 2014 to investigate alternatives for fire services. In September 2014, the Council approved continued study of the feasibility and benefits of joining the Kent Regional Fire Authority. As such, certain equipment replacement funding for the fire department has been put on hold until the outcome of the study has been determined. Funding for new priority based initiatives totals $592 thousand in 2015 and $492 thousand in 2016. Funding for capital projects totals $2.2 million in 2015 and $3.8 million in 2016 while contribution to the debt service funds total $2.7 million and $3.3 million in 2015 and 2016 respectively. Departmental Budgets Departmental expenditures for 2015 are $51.5 million, a 5% increase over the 2014 budget and $52.6 million for 2016, a 2% increase over the 2015 budget. Significant changes in the departmental budgets include the following: Mayor's Office - Two staff transferred into the communications division and one staff into the economic development division. The budget also includes additional funding for the communication and economic development plan initiatives and the increased public defender costs. Human Resources - The NEOGOV software has been implemented, the Teamster position study completed and most labor contracts have been negotiated; thus budget was reduced for these past initiatives. Finance - Insurance costs increased by 13% and additional budget was allocated for claims and judgments based on historical experience. City Attorney - Budget for additional public records request resources has been added. Information Technology - Two staff were transferred from this department to the communications division of the Mayor's Office. 55 2015 - 2016 Biennial Budget City of Tukwila, Washington General Fund Expenditures by Department Program 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -15 % Chg 2015 -16 % Chg City Council $ 251,197 $ 279,702 $ 335,961 $ 339,007 $ 350,066 0.9% 3.3% Mayor's Office 2,486,158 2,735,592 3,058,747 3,907,618 3,895,871 27.8% -0.3% Human Resources 514,637 602,151 693,816 656,409 673,128 -5.4% 2.5% Finance 2,083,555 2,254,995 2,294,133 2,477,216 2,555,000 8.0% 3.1% City Attorney 595,140 678,993 661,860 778,418 778,418 17.6% 0.0% Parks & Recreation 3,345,782 3,608,341 3,807,333 4,057,736 4,194,173 6.6% 3.4% Community Development 2,861,070 3,181,827 3,108,679 3,061,994 3,116,428 -1.5% 1.8% Court 1,018,332 1,093,017 1,096,547 1,127,910 1,163,679 2.9% 3.2% Police 14,019,692 14,725,183 15,587,238 16,351,347 16,779,867 4.9% 2.6% Fire 11,803,071 10,708,909 10,522,254 10,956,848 11,019,498 4.1% 0.6% Information Technology 1,148,591 1,247,546 1,362,557 1,161,747 1,191,754 -14.7% 2.6% Public Works 4,509,072 6,204,913 6,589,404 6,692,737 6,890,026 1.6% 2.9% Departmental Total 44,636,295 47,321,170 49,118,529 51,568,987 52,607,908 5.0% 2.0% Transfers to other funds 6,277,293 10,779,163 8,386,050 4,959,846 7,153,791 -40.9% 44.2% General Fund Total $ 50,913,588 $ 58,100,333 $ 57,504,579 $ 56,528,833 $ 59,761,699 -1.7% 5.7% 56 2015 - 2016 Biennial Budget City of Tukwila, Washington 2015 General Fund Expenditures by Department $1,161,747 $6,692,737 $339,007 $3,907,618 $656,409 $2,477,216 $778,418 • City Council • Mayor's Office $4,057,736 • Human Resources 4, I $10,956,84 $16,351,347 • Finance • Legal • $3,061,994 Parks & Rec • Community Development $1,127,910 Court • • Police • Fire • Information Technology • Public Works 2016 General Fund Expenditures by Department $350,066 $6,890,026 $3,895,871 $673,128 $2,555,000 • City Council $778,418 • Mayor's Office $16,779,867 $4,194,173 • Human Resources • Finance • Legal $3,116,428 • Parks & Rec • Community Development $1,163,679 • Court • Police • Fire • Information Technology • Public Works 57 2015 - 2016 Biennial Budget City of Tukwila, Washington General Fund Expenditure by Type General Fund Expenditures by Type 58 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget Percentage Changes 2013 2014 2015 2016 Salaries $ 23,619,575 $ 24,289,694 $ 25,534,840 $ 25,479,884 $ 26,125,939 2.8% 5.1% -0.2% 2.5% Extra Labor 352,417 472,859 492,645 510,192 510,192 34.2% 4.2% 3.6% 0.0% Overtime 1,383,704 1,815,492 1,384,086 1,380,772 1,380,772 31.2% -23.8% -0.2% 0.0% Total Wages 25,355,696 26,578,045 27,411,571 27,370,848 28,016,903 4.8% 3.1% -0.1% 2.4% Fica 1,449,042 1,533,223 1,517,411 1,518,756 1,559,499 5.8% -1.0% 0.1% 2.7% Leoff 691,586 747,730 624,018 649,515 665,905 8.1% -16.5% 4.1% 2.5% Pers 801,107 975,125 1,132,009 1,229,636 1,360,331 21.7% 16.1% 8.6% 10.6% Industrial Insurance 333,779 406,790 473,644 624,192 685,506 21.9% 16.4% 31.8% 9.8% Med,Dntl,Disability,Life 4,531,965 4,166,773 4,438,312 5,461,720 5,702,546 -8.1% 6.5% 23.1% 4.4% Unemployment 14,945 30,794 - 13,000 13,000 106.1% 0.0% 0.0% 0.0% Clothing Allowance 4,705 5,641 10,075 12,630 11,175 19.9% 78.6% 25A% -11.5% Total Benefits 7,827,128 7,866,076 8,195,469 9,509,449 9,997,962 03% 4.2% 16.0% 5.1% Office Supplies 288,702 430,154 354,023 353,955 353,955 49.0% -17.7% 0.0% 0.0% Small Tools & Minor Equip 150,245 227,423 243,904 303,804 201,804 51A% 7.2% 24.6% -33.6% Recreation Frog Supplies 62,113 100,295 76,511 97,340 97,340 61.5% -23.7% 27.2% 0.0% Fire Supplies 147,594 179,562 155,977 176,977 141,977 21.7% -13.1% 13.5% -19.8% Street Maint Supplies 243,403 184,571 278,300 259,300 259,300 -24.2% 50.8% -6.8% 0.0% Other 165,980 201,866 211,596 222,462 221,262 21.6% 4.8% 5.1% -0.5% Total Supplies 1,095,524 1,323,872 1,320,311 1,413,838 1,275,638 20.8% -0.3% 7.1% -9.8% Professional Services 2,131,258 2,292,450 2,574,603 2,905,472 2,841,772 7.6% 12.3% 12.9% -2.2% Communication 317,975 303,565 369,196 426,671 386,671 -4.5% 21.6% 15.6% -9.4% Travel 92,709 94,692 116,065 148,528 151,028 2.1% 22.6% 28.0% 1.7% Advertising 17,847 30,920 56,050 55,250 55,250 73.3% 81.3% -1.4% 0.0% Operating Rents & Leases 171,885 185,807 263,173 273,973 273,973 8.1% 41.6% 4.1% 0.0% Equipment Replacment 551,729 801,722 734,922 864,646 742,125 45.3% -8.3% 17.7% -14.2% Equip Operations & Maint 1,433,094 1,300,470 1,175,572 1,561,933 1,586,874 -9.3% -9.6% 32.9% 1.6% Insurance 579,668 586,557 617,535 703,455 720,455 1.2% 5.3% 13.9% 2.4% Utilities 1,395,411 1,538,824 1,525,097 1,683,061 1,775,726 10.3% -0.9% 10.4% 5.5% Repairs and Maintenance 559,989 693,218 930,262 772,009 775,677 23.8% 34.2% -17.0% 0.5% Miscellaneous 437,553 753,985 858,432 920,139 920,989 72.3% 13.9% 7.2% 0.1% Claims & Judgements 440,285 519,959 370,000 450,000 450,000 18.1% -28.8% 21.6% 0.0% Credit Card Fees 23,192 21,901 26,799 33,299 33,299 -5.6% 22.4% 24.3% 0.0% Other 8,073 115,064 125,850 18,850 18,850 1325.3% 9.4% -85.0% 0.0% Total Services 8,160,668 9,239,135 9,743,556 10,817,286 10,732,689 13.2% 5.5% 11.0% -0.8% SCORE Jail 881,125 965,288 1,071,000 1,233,000 1,294,650 9.6% 11.0% 15.1% 5.0% Valley Communications 874,543 956,718 1,013,722 1,071,661 1,129,661 9.4% 6.0% 5.7% 5.4% Animal Control 97,520 45,089 90,000 75,000 82,500 -53.8% 99.6% -16.7% 10.0% Other 70,531 96,465 58,400 67,905 67,905 36.8% -39.5% 16.3% 0.0% Total Intergovernmental 1,923,719 2,063,561 2,233,122 2,447,566 2,574,716 7.3% 8.2% 9.6% 5.2% Total Capital 273,560 250,482 214,500 10,000 10,000 -8.4% -14.4% - 95.3% 0.0% Total Dept. Expenditures 44,636,295 47,321,170 49,118,529 51,568,987 52,607,908 6.0% 3.8% 5.0% 2.0% Loan to MPD 658,706 1,250,000 - - - 89.8% 0.0% 0.0% 0.0% Transfers to Debt Svc Funds 2,770,995 2,940,244 3,428,650 2,759,846 3,302,791 6.1% 16.6% -19.5% 19.7% Transfers to Cap Proj Funds 2,847,592 2,363,919 2,757,400 2,200,000 3,851,000 -17.0% 16.6% -20.2% 75.0% Transfer to Contingency - 4,225,000 2,200,000 - - 0.0% -47.9% 0.0% 0.0% Total Expenditures $ 50,913,588 $ 58,100,333 $ 57,504,579 $ 56,528,833 $ 59,761,699 14.1% -1.0% -1.7% 5.7% 58 2015 - 2016 Biennial Budget City of Tukwila, Washington 2015 General Fund Expenditures by Type Capital Outlays, 10,000 Intergovernmental / Interfund, 2,176,118 Services, 10,817,286 Transfers -Out, 4,959,846 Supplies, 1,413,838 Benefits, 9,509,449 Salaries, 27,370,848 • Salaries • Benefits • Supplies • Services • Intergovernmental /Interfund • Capital Outlays • Transfers -Out 2016 General Fund Expenditures by Type Capital Outlays, 10,000 Intergovernmental / Interfund, 2,233,122 Services, 10,732,689 Transfers -Out, 7,153,792 Salaries, 28,016,903 Supplies, 1,275,638 Benefits, 9,997,962 • Salaries • Benefits • Supplies • Services • Intergovernmental /Interfund • Capital Outlays • Transfers -Out 59 2015 - 2016 Biennial Budget City of Tukwila, Washington GENERAL FUND- Bud et Change by Exvenditure T GENERAL FUND - Budget Change Percentage 01 Salaries 02 Benefits 03 Supplies 04 Services 05 Intergov't 06 Capital Total Departmental 2014 Budget $27,411,571 $ 8,195,469 $1,320,311 $ 9,743,556 $ 2,233,122 $ 214,500 $ 49,118,529 Base Services (137,608) 1,279,087 (473) 430,930 214,444 (204,500) 1,581,880 Revenue Backed 96,885 34,893 - 7,800 - - 139,578 Initiatives - - 137,000 592,000 - - 729,000 Transfers - (0) (43,000) 43,000 - - (0) 2015 Budget 27,370,848 9,509,449 1,413,838 10,817,286 2,447,566 10,000 51,568,987 Base Services 646,055 488,513 - 18,203 127,150 - 1,279,921 Revenue Backed - - - (2,800) - - (2,800) Initiatives - - (137,000) (100,000) - - (237,000) Transfers - - - - - - - 2016 Budget $28,016,903 $ 9,997,962 $1,276,838 $ 10,732,689 $ 2,574,716 $ 10,000 $ 52,609,108 GENERAL FUND - Budget Change Percentage Detailed information on major changes is provided in each department section of the budget. Budget Change Discussion Base Services: Salaries decline in 2015 due to the conservative budgeting that occured in 2014, then increase by 2.4% in 2016 which is in line with contract clauses and anticipated inflation. Benefits increase by 15.6% in 2015 for two reasons - first, the premiums for the employee healthcare plan increase by 8% and secondly, funding of the LEOFF 1 retiree healthcare plan is resumed after a planned drawdown of fund balance. Premiums for active employees increase by 8% in 2016 as well while premiums for Leoff 1 Retirees have been reduced in anticipation of cost saving plans under consideration. Claims experience for both plans has been high in 2014 impacting the actuarial projections of future plan costs. The expectation is for the trend to stabilize. 60 01 Salaries 02 Benefits 03 Supplies 04 Services 05 Intergov't 06 Capital Total Departmental 2015 Changes Base Services -0.5% 15.6% 0.0% 4.4% 9.6% -95.3% 3.2% Revenue Backed 0.4% 0.4% 0.0% 0.1% 0.0% 0.0% 0.3% Proposals 0.0% 0.0% 10.4% 6.1% 0.0% 0.0% 1.5% Transfers 0.0% 0.0% -3.3% 0.4% 0.0% 0.0% 0.0% 2016 Changes Base Services 2.4% 5.1% 0.0% 0.2% 5.2% 0.0% 2.5% Revenue Backed 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Proposals 0.0% 0.0% -9.7% -0.9% 0.0% 0.0% -0.5% Transfers 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Detailed information on major changes is provided in each department section of the budget. Budget Change Discussion Base Services: Salaries decline in 2015 due to the conservative budgeting that occured in 2014, then increase by 2.4% in 2016 which is in line with contract clauses and anticipated inflation. Benefits increase by 15.6% in 2015 for two reasons - first, the premiums for the employee healthcare plan increase by 8% and secondly, funding of the LEOFF 1 retiree healthcare plan is resumed after a planned drawdown of fund balance. Premiums for active employees increase by 8% in 2016 as well while premiums for Leoff 1 Retirees have been reduced in anticipation of cost saving plans under consideration. Claims experience for both plans has been high in 2014 impacting the actuarial projections of future plan costs. The expectation is for the trend to stabilize. 60 2015 - 2016 Biennial Budget City of Tukwila, Washington The increase in services is due to a combination of utility, equipment rental operating and maintenance, insurance and claims cost increases offset by decreases in professional services for projects completed in 2014 such as the Trakit permitting system and the NeoGov human resources software system. The intergovernmental increase is due to higher Valley Communication dispatch and radio system costs and also to SCORE jail cost increases. Capital costs declined mainly because the TRAKiT permitting system has been installed. Revenue Backed: A Police sergeant position was added to the department; the position is fully funded by the regional Auto Theft Task Force. Initiatives: The 2015 supplies budget increase represents the Fire department equipment initiative for air packs, thermal imaging cameras and other essential fire safety equipment. The services increase is comprised of $275 thousand for the public defender increased caseload, $87 thousand for the code enforcement, $90 thousand for the public records request assistance, $80 thousand for the communication /city identity and image initiative, and $60 thousand for an economic development plan. In 2016, certain investments in the communications and City image initiative and in the economic development plan will have been completed and the budget is thus reduced by $40 thousand and $60 thousand respectively. 61 2015 - 2016 Biennial Budget City of Tukwila, Washington DEPARTMENT EXPENDITURES BY TYPE AND DIVISION Legislative CITY COUNCIL BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 10 Salaries $ 180,650 $ 172,664 $ 176,324 $ 182,811 $ 187,912 3.7% 2.8% 20 Benefits 43,700 62,164 92,367 78,926 84,884 -14.6% 7.5% 30 Supplies 2,527 2,210 3,870 4,370 4,370 12.9% 0.0% 40 Professional Services 24,320 42,664 63,400 72,900 72,900 15.0% 0.0% TOTAL BY TYPE $ 251,197 $ 279,702 $ 335,961 $ 339,007 $ 350,066 0.9% 3.3% 01 -CITY COUNCIL 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 11 Salaries $ 180,650 $ 172,664 $ 176,324 $ 182,811 $ 187,912 3.7% 2.8% 21 Fica 13,547 13,311 13,490 14,318 14,709 6.1% 2.7% 23 Pers 6,646 21,758 7,202 8,498 9,696 18.0% 14.1% 24 Industrial Insurance 2,111 2,286 2,754 2,758 3,034 0.1% 10.0% 25 Medical,Dental,Life,Optical 21,396 24,809 68,921 53,352 57,445 -22.6% 7.7% 31 Office & Operating Supplies 2,527 2,210 3,870 4,370 4,370 12.9% 0.0% 41 Professional Services 92 11,230 16,500 16,500 16,500 0.0% 0.0% 42 Communication 4,701 5,005 6,000 6,000 6,000 0.0% 0.0% 43 Travel 15,593 16,209 30,000 40,000 40,000 33.3% 0.0% 49 Miscellaneous 3,934 10,219 10,900 10,400 10,400 4.6% 0.0% TOTAL CITY COUNCIL $ 251,197 $ 279,702 $ 335,961 $ 339,007 $ 350,066 0.9% 3.3% 62 2015 - 2016 Biennial Budget City of Tukwila, Washington Executive 03 - MAYOR'S OFFICE BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 10 Salaries $ 939,850 $ 1,095,034 $ 1,205,263 $ 1,429,136 $ 1,471,599 18.6% 3.0% 20 Benefits 279,812 340,796 393,532 494,182 532,598 25.6% 7.8% 30 Supplies 27,409 34,210 47,959 67,952 67,952 41.7% 0.0% 40 Professional Services 1,192,232 1,215,117 1,384,493 1,879,348 1,786,722 35.7% -4.9% 50 Intergovernmental 24,655 50,436 27,500 37,000 37,000 34.5% 0.0% 60 Capital 22,200 - - - - 0.0% 0.0% TOTAL BY TYPE $ 2,486,158 $ 2,735,592 $ 3,058,747 $ 3,907,618 $ 3,895,871 27.8% -0.3% 03 - MAYOR'S OFFICE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Mayor's Office $ 1,163,094 $ 1,319,077 $ 1,454,040 $ 1,371,161 $ 1,396,701 -5.7% 1.9% Human Services 678,812 793,570 838,053 845,478 854,012 0.9% 1.0% Boards, Committees, & Commissions 43,953 23,523 38,438 38,438 38,438 0.0% 0.0% City Clerk 560,543 567,965 679,808 675,823 694,914 -0.6% 2.8% Economic Development 27,574 31,458 48,408 529,224 486,456 9933% -8.1 Communications - - - 447,493 425,350 0.0% -4.9% Civil Service 12,180 - - - - 0.0% 0.0% TOTAL BY DIVISION $ 2,486,158 $ 2,735,592 $ 3,058,747 $ 3,907,618 $ 3,895,871 27.8% -0.3% 63 2015 - 2016 Biennial Budget City of Tukwila, Washington MAYOR'S OFFICE BY DIVISION/BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change MAYOR'S OFFICE 10 Salaries $ 457,181 $ 592,233 $ 665,586 $ 339,892 $ 349,218 -48.9% 2.7% 20 Benefits 123,843 175,465 199,574 113,041 121,881 -43.4% 7.8% 30 Supplies 13,705 16,470 13,332 18,825 18,825 41.2% 0.0 % 40 Services 543,711 484,474 548,048 862,403 869,777 57.4% 0.9% 50 Intergovernmental 24,655 50,436 27,500 37,000 37,000 34.5% 0.0% TOTAL MAYOR'S OFFICE 1,163,094 1,319,077 1,454,040 1,371,161 1,396,701 -5.7% 1.9% HUMAN SERVICES 10 Salaries 162,911 167,959 171,569 169,937 174,323 -1.0% 2.6% 20 Benefits 48,747 52,248 53,626 57,683 61,831 7.6% 7.2% 30 Supplies 1,249 1,847 1,688 1,688 1,688 0.0% 0.0% 40 Services 465,906 571,515 611,170 616,170 616,170 0.8% 0.0% TOTAL HUMAN SERVICES 678,812 793,570 838,053 845,478 854,012 0.9% 1.0% BOARDS, COMMITTEES, & COMMISSIONS 30 Supplies 5,141 9,909 17,973 17,973 17,973 0.0% 0.0% 40 Services 16,612 13,614 20,465 20,465 20,465 0.0% 0.0% 60 Capital 22,200 - - - - 0.0% 0.0% TOTAL BOARDS, COMMITEES & COMMISSIONS 43,953 23,523 38,438 38,438 38,438 0.0% 0.0% CITY CLERK 10 Salaries 319,758 334,842 363,108 359,544 367,692 -1.0% 2.3% 20 Benefits 107,220 113,083 140,332 144,911 155,854 3.3% 7.6% 30 Supplies 5,773 5,878 10,308 10,308 10,308 0.0% 0.0% 40 Services 127,793 114,162 166,060 161,060 161,060 -3.0% 0.0% TOTAL CITY CLERK 560,543 567,965 679,808 675,823 694,914 -0.6% 2.8% ECONOMIC DEVELOPMENT 10 Salaries - - 5,000 327,454 337,907 6449.1% 3.2% 20 Benefits - - - 88,362 95,141 0.0% 7.7% 30 Supplies 661 106 4,658 4,658 4,658 0.0% 0.0% 40 Services 26,913 31,352 38,750 108,750 48,750 180.6% -55.2% TOTAL ECONOMIC DEVELOPMENT 27,574 31,458 48,408 529,224 486,456 993.3% -8.1% COMMUNICATIONS 10 Salaries - - - 232,309 242,459 0.0% 4.4% 20 Benefits - - - 90,184 97,891 0.0% 8.5% 30 Supplies - - - 14,500 14,500 0.0% 0.0% 40 Services - - - 110,500 70,500 0.0% -36.2% TOTAL COMMUNICATIONS - - - 447,493 425,350 0.0% -4.9% CIVIL SERVICE 20 Benefits 2 - - - - 0.0% 0.0% 30 Supplies 881 - - - - 0.0% 0.0% 40 Services 11,297 - - - - 0.0% 0.0% TOTAL CIVIL SERVICE 12,180 - - - - 0.0% 0.0% TOTAL MAYOR'S OFFICE $ 2,486,158 $ 2,735,592 $ 3,058,747 $ 3,907,618 $ 3,895,871 27.8% -0.3% 64 2015 - 2016 Biennial Budget City of Tukwila, Washington Executive - Continued CITY ATTORNEY BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 10 Salaries $ - $ 1,902 $ - $ - $ - 0.0% 0.0% 20 Benefits 2 295 - - - 0.0% 0.0% 30 Supplies 4,510 5,077 3,100 3,100 3,100 0.0% 0.0% 40 Services 590,628 671,719 658,760 775,318 775,318 17.7% 0.0% TOTAL BY TYPE $ 595,140 $ 678,993 $ 661,860 $ 778,418 $ 778,418 17.6% 0.0% 06 -CITY ATTORNEY 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 12 Extra Labor $ - $ 1,902 $ - $ - $ - 0.0% 0.0% 21 Fica - 145 - - - 0.0% 0.0% 24 Industrial Insurance 2 150 - - - 0.0% 0.0% 31 Office & Operating Supplies 4,510 5,077 3,100 3,100 3,100 0.0% 0.0% 41 Professional Services 588,558 671,344 652,260 768,818 768,818 17.9% 0.0% 42 Communication - - 2,000 2,000 2,000 0.0% 0.0% 45 Operating Rentals & Leases - - 2,100 2,100 2,100 0.0% 0.0% 48 Repairs & Maintenance - - 1,400 1,400 1,400 0.0% 0.0% 49 Miscellaneous 2,070 375 1,000 1,000 1,000 0.0% 0.0% TOTAL CITY ATTORNEY $ 595,140 $ 678,993 $ 661,860 $ 778,418 $ 778,418 17.6% 0.0% 65 2015 - 2016 Biennial Budget City of Tukwila, Washington Judicial COURT BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 10 Salaries $ 655,315 $ 675,338 $ 703,990 $ 696,732 $ 713,196 -1.0% 2.4% 20 Benefits 208,008 238,148 238,406 264,472 283,777 10.9% 7.3% 30 Supplies 13,816 45,354 11,708 16,708 16,708 42.7% 0.0% 40 Services 141,192 128,455 142,443 149,993 149,993 5.3% 0.0% 50 Intergovernmental 1 1 - 5 5 0.0 % 0.0% 60 Capital - 5,721 - - - 0.0% 0.0% TOTAL BY TYPE $ 1,018,332 $ 1,093,017 $ 1,096,547 $ 1,127,910 $ 1,163,679 2.9% 3.2% 09 -COURT 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 11 Salaries $ 654,082 $ 672,406 $ 696,474 $ 687,216 $ 703,680 -1.3% 2.4% 12 Extra Labor 162 2,214 2,500 4,500 4,500 80.0% 0.0% 13 Overtime 1,071 718 5,016 5,016 5,016 0.0% 0.0% 21 Fica 48,265 49,750 53,007 51,035 52,298 -3.7% 2.5% 23 Pers 48,381 56,577 65,397 69,117 75,493 5.7% 92% 24 Industrial Insurance 2,301 2,502 3,098 3,138 3,450 1.3% 9.9% 25 Medical,Dental,Life,Optical 109,060 129,319 116,904 141,182 152,536 20.8% 8.0% 31 Office & Operating Supplies 12,615 19,196 11,708 16,708 16,708 42.7% 0.0% 35 Small Tools & Minor Equipment 1,201 26,158 - - - 0.0% 0.0% 41 Professional Services 112,333 95,926 105,300 111,500 111,500 5.9% 0.0 % 42 Communication 6,624 6,292 7,300 7,300 7,300 0.0% 0.0% 43 Travel 4,169 6,422 6,215 6,215 6,215 0.0% 0.0% 45 Operating Rentals & Leases 939 1,067 3,058 1,558 1,558 49.1% 0.0% 48 Repairs &Maintenance 318 3,576 1,300 3,300 3,300 153.8% 0.0% 49 Miscellaneous 16,809 15,173 19,270 20,120 20,120 4.4% 0.0% 53 Ext Taxes & Operating Assmnts 1 1 - 5 5 0.0% 0.0% 64 Machinery &Equipment - 5,721 - - - 0.0% 0.0% TOTAL COURT $ 1,018,332 $ 1,093,017 $ 1,096,547 $ 1,127,910 $ 1,163,679 2.9% 3.2% 66 2015 - 2016 Biennial Budget City of Tukwila, Washington Programs and Services 07 - PARKS & REC BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 10 Salaries $ 1,928,608 $ 2,045,974 $ 2,153,986 $ 2,234,129 $ 2,290,090 3.7% 2.5% 20 Benefits 632,533 667,801 706,634 828,536 890,961 17.3% 7.5% 30 Supplies 148,671 189,609 145,524 156,153 156,153 7.3% 0.0% 40 Professional Services 630,579 701,898 786,189 838,918 856,969 6.7% 2.2% 50 Intergovernmental 21 3,059 - - - 0.0% 0.0% 60 Capital 5,371 - 15,000 - - - 100.0% 0.0% TOTAL BY TYPE $ 3,345,782 $ 3,608,341 $ 3,807,333 $ 4,057,736 $ 4,194,173 6.6% 3.4% 07 - PARKS & RECREATION 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Administration $ 396,527 $ 375,057 $ 445,860 $ 333,287 $ 347,560 -25.2% 4.3% Recreation 1,682,308 1,835,721 1,927,189 1,362,240 1,397,527 -29.3% 2.6% Special Events 195,167 254,620 279,648 322,934 331,788 15.5% 2.7% Rental - - - 692,817 715,047 0.0% 3.2% Parks Maintenance 1,071,781 1,142,944 1,154,636 1,346,458 1,402,251 16.6% 4.1% TOTAL BY DIVISION $ 3,345,782 $ 3,608,341 $ 3,807,333 $ 4,057,736 $ 4,194,173 6.6% 3.4% 67 2015 - 2016 Biennial Budget City of Tukwila, Washington PARKS Sr RECREATION BY DIVISION/BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change ADMINISTRATION 10 Salaries $ 287,645 $ 277,562 $ 317,644 $ 238,399 $ 246,523 -24.95% 3.41% 20 Benefits 90,032 82,973 99,249 75,921 82,070 - 23.50% 8.10% 30 Supplies 3,655 6,314 5,917 5,917 5,917 0.00% 0.00% 40 Services 9,824 8,208 13,050 13,050 13,050 0.00% 0.00% 60 Capital 5,371 - 10,000 - - - 100.00% 0.00% TOTAL ADMINISTRATION 396,527 375,057 445,860 333,287 347,560 - 25.25% 4.28% RECREATION 10 Salaries 1,030,188 1,109,918 1,171,702 842,055 857,490 -28.13% 1.83% 20 Benefits 357,795 387,135 395,942 285,928 305,780 - 27.79% 6.94% 30 Supplies 82,005 118,198 78,624 71,071 71,071 -9.61% 0.00% 40 Services 212,298 217,410 280,921 163,186 163,186 - 41.91% 0.00% 50 Intergovernmental 21 3,059 - - - 0.00% 0.00% TOTAL RECREATION 1,682,308 1,835,721 1,927,189 1,362,240 1,397,527 - 29.31% 2.59% SPECIAL EVENTS 10 Salaries 111,538 126,910 129,128 155,937 159,894 20.76% 2.54% 20 Benefits 21,991 25,842 25,855 57,832 62,729 123.68% 8.47% 30 Supplies 21,890 27,654 22,515 26,215 26,215 16.43% 0.00% 40 Services 39,748 74,213 102,150 82,950 82,950 - 18.80% 0.00% TOTAL SPECIAL EVENTS 195,167 254,620 279,648 322,934 331,788 15.48% 2.74% RENTAL 10 Salaries - - - 396,064 405,243 0.00% 2.32% 20 Benefits - - - 155,915 167,314 0.00% 7.31% 30 Supplies - - - 14,482 14,482 0.00% 0.00% 40 Services - - - 126,356 128,008 0.00% 1.31% TOTAL RENTAL - - - 692,817 715,047 0.00% 3.21% PARKS MAINTENANCE 10 Salaries 499,238 531,584 535,512 601,674 620,940 12.35% 3.20% 20 Benefits 162,714 171,850 185,588 252,940 273,068 36.29% 7.96% 30 Supplies 41,121 37,443 38,468 38,468 38,468 0.00% 0.00% 40 Services 368,709 402,067 390,068 453,376 469,775 16.23% 3.62% 60 Capital - - 5,000 - - - 100.00% 0.00% TOTAL PARKS MAINTENANCE 1,071,781 1,142,944 1,154,636 1,346,458 1,402,251 16.61% 4.14% TOTAL PARKS AND RECREATION $ 3,345,782 $ 3,608,341 $ 3,807,333 $ 4,057,736 $ 4,194,173 6.58% 3.36% 68 2015 - 2016 Biennial Budget City of Tukwila, Washington Programs and Services, Continued 08 - DCD BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 10 Salaries $ 1,926,731 $ 2,035,289 $ 2,060,098 $ 1,927,918 $ 1,939,366 -6.42% 0.59% 20 Benefits 565,305 622,413 640,946 694,752 744,797 8.39% 7.20% 30 Supplies 22,443 44,487 29,020 29,100 29,100 0.28% 0.00% 40 Professional Services 141,147 355,236 313,615 395,224 388,165 26.02% -1.79% 50 Intergovernmental 27,506 7,178 15,000 15,000 15,000 0.00% 0.00% 60 Capital 177,938 117,224 50,000 - - -100.00% 0.00% TOTAL BY TYPE $ 2,861,070 $ 3,181,827 $ 3,108,679 $ 3,061,994 $ 3,116,428 -1.50% 1.78% 08 - DCD 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Administration $ 484,763 $ 417,802 $ 381,902 $ 331,549 $ 340,825 -13.18% 2.80% Planning 1,144,088 1,286,054 1,231,923 1,148,630 1,138,216 -6.76% -0.91% Code Enforcement 190,491 247,677 278,531 363,404 373,397 30.47% 2.75% Permit Coordination 361,549 478,423 428,821 436,782 450,709 1.86% 3.19% Building Division 624,817 695,386 730,119 722,878 752,104 -0.99% 4.04% Rental Housing 55,360 56,486 57,383 58,752 61,176 2.39% 4.13% TOTAL BY DIVISION $ 2,861,070 $ 3,181,827 $ 3,108,679 $ 3,061,994 $ 3,116,428 -1.50% 1.78% 69 2015 - 2016 Biennial Budget City of Tukwila, Washington Programs and Services, Continued DCD BY DIVISION/BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change ADMINISTRATION 10 Salaries $ 216,441 $ 195,764 $ 227,866 $ 224,955 $ 229,431 -1.3% 2.0% 20 Benefits 65,023 63,816 71,036 80,394 85,194 13.2% 6.0% 30 Supplies 9,629 16,425 11,400 11,400 11,400 0.0% 0.0% 40 Services 15,731 24,571 21,600 14,800 14,800 -31.5% 0.0% 50 Intergovernmental 2 2 - - - 0.0% 0.0% 60 Capital 177,938 117,224 50,000 - - -100.0% 0.0% TOTAL ADMINISTRATION 484,763 417,802 381,902 331,549 340,825 -13.2% 2.8% PLANNING 10 Salaries 818,692 871,730 850,020 743,236 722,068 -12.6% -2.8% 20 Benefits 218,713 247,097 230,797 261,788 279,742 13.4% 6.9% 30 Supplies 7,853 18,321 13,200 13,700 13,700 3.8% 0.0% 40 Services 71,326 141,729 122,906 114,906 107,706 -6.5% -6.3% 50 Intergovernmental 27,505 7,176 15,000 15,000 15,000 0.0% 0.0% TOTAL PLANNING 1,144,088 1,286,054 1,231,923 1,148,630 1,138,216 -6.8% -0.9% CODE ENFORCEMENT 10 Salaries 144,680 177,136 195,021 190,682 195,260 -2.2% 2.4% 20 Benefits 40,037 62,286 71,261 70,194 75,554 -1.5% 7.6% 30 Supplies 233 432 500 500 500 0.0% 0.0% 40 Services 5,541 7,823 11,749 102,029 102,083 768.4% 0.1% TOTAL CODE ENFORCEMENT 190,491 247,677 278,531 363,404 373,397 30.5% 2.7% PERMIT COORDINATION 10 Salaries 248,526 264,285 262,392 259,968 266,568 -0.9% 2.5% 20 Benefits 86,302 89,818 94,229 96,614 103,941 2.5% 7.6% 30 Supplies 2,777 1,630 3,000 3,000 3,000 0.0% 0.0% 40 Services 23,945 122,691 69,200 77,200 77,200 11.6% 0.0% TOTAL PERMIT COORDINATION 361,549 478,423 428,821 436,782 450,709 1.9% 3.2% BUILDING DIVISION 10 Salaries 457,119 483,867 483,878 465,997 481,764 -3.7% 3.4% 20 Benefits 141,143 145,471 157,161 170,092 183,463 8.2% 7.9% 30 Supplies 1,952 7,625 920 500 500 -45.7% 0.0% 40 Services 24,604 58,423 88,160 86,289 86,376 -2.1% 0.1% TOTAL BUILDING DIVISION 624,817 695,386 730,119 722,878 752,104 -1.0% 4.0% RENTAL HOUSING 10 Salaries 41,273 42,507 40,921 43,080 44,275 5.3% 2.8% 20 Benefits 14,088 13,925 16,462 15,672 16,902 -4.8% 7.8% 30 Supplies - 55 - - - 0.0% 0.0% TOTAL RENTAL HOUSING 55,360 56,486 57,383 58,752 61,176 2.4% 4.1% TOTAL DCD $ 2,861,070 $ 3,181,827 $ 3,108,679 $ 3,061,994 $ 3,116,428 -1.5% 1.8% 70 2015 - 2016 Biennial Budget City of Tukwila, Washington Programs and Services, Continued 10 - POLICE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 °/u Change 10 Salaries $ 8,170,640 $ 8,471,763 $ 8,961,291 $ 8,901,831 $ 9,143,929 -0.7% 2.7% 20 Benefits 2,627,836 2,540,043 2,616,475 3,030,467 3,154,652 15.8% 4.1% 30 Supplies 139,372 195,572 167,050 167,200 167,200 0.1% 0.0% 40 Professional Services 1,506,784 1,649,724 1,671,361 2,011,288 1,957,375 20.3% -2.7 50 Intergovernmental 1,566,739 1,853,451 2,053,561 2,240,561 2,356,711 9.1% 5.2% 60 Capital 8,321 14,630 117,500 - - -100.0% 0.0% TOTAL BY TYPE $ 14,019,692 $ 14,725,183 $ 15,587,238 $ 16,351,347 $ 16,779,867 4.9% 2.6% 10- POLICE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Administration $ 1,496,028 $ 1,558,435 $ 1,704,650 $ 1,693,705 $ 1,733,764 -0.6% 2.4% Patrol 7,706,827 6,980,815 7,062,290 7,168,074 7,359,557 1.5% 2.7% Special Services 987,862 954,512 1,087,498 1,037,813 1,086,526 -4.6% 4.7% Investigations 1,448,516 1,713,730 1,827,707 1,891,855 1,885,931 3.5% -0.3% Tukwila Anti-Crime 665,624 667,051 923,835 868,291 890,852 -6.0% 2.6% Professional Standards 429,664 1,424,429 1,229,508 1,968,662 2,031,366 60.1 % 3.2% Training 277,667 264,640 273,491 269,452 272,799 -1.5% 1.2% Traffic 437,740 334,207 601,598 536,833 555,411 -10.8% 3.5% Communications, Dispatch 569,765 827,364 876,661 916,661 963,661 4.6% 5.1% TOTAL BY DIVISION $ 14,019,692 $ 14,725,183 $ 15,587,238 $ 16,351,347 $ 16,779,867 4.9% 2.6% 71 2015 - 2016 Biennial Budget City of Tukwila, Washington Programs and Services, Continued POLICE BY DIVISION/BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change ADMINISTRATION 10 Salaries $ 817,566 $ 839,844 $ 878,553 $ 877,400 $ 894,891 -0.1% 2.0% 20 Benefits 221,413 243,982 239,047 255,082 269,222 6.7% 5.5% 30 Supplies 30,811 22,799 21,000 24,000 24,000 14.3% 0.0% 40 Services 399,587 421,473 432,650 521,323 529,751 20.5% 1.6% 50 Intergovernmental 18,330 15,707 15,900 15,900 15,900 0.0% 0.0% 60 Capital 8,321 14,630 117,500 - - -100.0% 0.0% TOTAL ADMINISTRATION 1,496,028 1,558,435 1,704,650 1,693,705 1,733,764 -0.6% 2.4% PATROL 10 Salaries 4,383,013 3,980,945 3,950,006 3,639,756 3,744,978 -7.9% 2.9% 20 Benefits 1,532,862 1,214,502 1,126,164 1,348,486 1,363,304 19.7% 1.1% 30 Supplies 46,672 45,037 62,150 60,300 60,300 -3.0% 0.0% 40 Services 765,635 729,953 762,970 811,532 813,825 6.4% 0.3% 50 Intergovernmental 978,645 1,010,377 1,161,000 1,308,000 1,377,150 12.7% 5.3% TOTAL PATROL 7,706,827 6,980,815 7,062,290 7,168,074 7,359,557 1.5% 2.7% SPECIAL SERVICES 10 Salaries 708,625 685,130 763,136 721,880 748,626 -5.4% 3.7% 20 Benefits 227,041 220,917 245,984 269,986 291,953 9.8% 8.1% 30 Supplies 21,130 19,159 19,900 19,900 19,900 0.0% 0.0% 40 Services 31,066 29,307 58,478 26,047 26,047 -55.5% 0.0% TOTAL SPECIAL SERVICES 987,862 954,512 1,087,498 1,037,813 1,086,526 4.6% 4.7%o INVESTIGATIONS 10 Salaries 1,023,209 1,142,893 1,278,057 1,241,162 1,268,645 -2.9% 2.2% 20 Benefits 311,619 356,101 373,860 389,437 413,368 4.2% 6.1% 30 Supplies 4,678 6,831 6,000 7,000 7,000 16.7% 0.0% 40 Services 109,010 207,906 169,790 254,256 196,918 49.7% -22.6% TOTAL INVESTIGATIONS 1,448,516 1,713,730 1,827,707 1,891,855 1,885,931 3.5% -0.3% TUKWILA ANTI -CRIME 10 Salaries 456,274 451,969 637,360 555,287 564,143 -12.9% 1.6% 20 Benefits 132,214 126,026 178,276 172,383 182,819 -3.3% 6.1% 30 Supplies 983 - 2,000 2,000 2,000 0.0% 0.0% 40 Services 76,152 89,054 106,199 138,621 141,890 30.5% 2.4% 50 Intergovernmental - 3 - - - 0.0% 0.0% TOTAL TUKWILA ANTI -CRIME 665,624 667,051 923,835 868,291 890,852 -6.0% 2.6% PROFESSIONAL STANDARDS 10 Salaries 314,338 1,040,572 900,660 1,373,562 1,417,142 52.5% 3.2% 20 Benefits 76,983 293,867 295,367 452,652 482,780 53.3% 6.7% 30 Supplies 6,075 22,705 10,300 8,300 8,300 -19.4% 0.0% 40 Services 32,268 67,285 23,181 134,148 123,144 478.7% -8.2% TOTAL PROFESSIONAL STANDARDS 429,664 1,424,429 1,229,508 1,968,662 2,031,366 60.1% 3.2% TRAINING 10 Salaries 137,048 85,117 111,626 105,323 107,075 -5.6% 1.7% 20 Benefits 34,662 22,806 32,474 28,358 29,953 -12.7% 5.6% 30 Supplies 25,081 76,098 41,100 41,100 41,100 0.0% 0.0% 40 Services 80,876 80,619 88,291 94,671 94,671 7.2% 0.0% TOTAL TRAINING 277,667 264,640 273,491 269,452 272,799 -1.5% 1.2% TRAFFIC 10 Salaries 330,567 245,294 441,893 387,461 398,429 -12.3% 2.8% 20 Benefits 91,041 61,842 125,303 114,082 121,253 -9.0% 6.3% 30 Supplies 3,940 2,944 4,600 4,600 4,600 0.0% 0.0% 40 Services 12,191 24,126 29,802 30,690 31,129 3.0% 1.4% TOTAL TRAFFIC 437,740 334,207 601,598 536,833 555,411 -10.8% 3.5% COMMUNICATIONS, DISPATCH 50 Intergovernmental 569,765 827,364 876,661 916,661 963,661 4.6% 5.1% TOTAL COMMUNICATIONS, DISPATCH 569,765 827,364 876,661 916,661 963,661 4.6% 5.1% TOTAL POLICE $ 14,019,692 $ 14,725,183 $ 15,587,238 $ 16,351,347 $ 16,779,867 4.9% 2.6% 72 2015 - 2016 Biennial Budget City of Tukwila, Washington Programs and Services, Continued 11- FIRE BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 10 Salaries $ 7,181,486 $ 7,422,515 $ 7,143,575 $ 7,142,140 $ 7,284,857 0.0% 2.0% 20 Benefits 1,929,691 1,739,812 1,693,597 2,278,224 2,326,628 34.5% 2.1% 30 Supplies 214,173 312,563 251,545 366,745 229,745 45.8% -37.4% 40 Professional Services 846,265 1,044,832 1,296,476 1,014,738 1,012,268 -21.7% -0.2% 50 Intergovernmental 304,778 129,354 137,061 155,000 166,000 13.1% 7.1% 60 Capital - 59,832 - - - 0.0% 0.0% TOTAL BY TYPE $ 10,476,394 $ 10,708,909 $ 10,522,254 $ 10,956,848 $ 11,019,498 4.1% 0.6% 11 - FIRE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Administration $ 675,259 $ 792,718 $ 780,328 $ 748,812 $ 772,210 -4.0% 3.1% Suppression 7,992,691 8,119,818 7,919,250 8,435,891 8,421,307 6.5% -0.2% Prevention 718,600 721,553 715,040 706,934 727,350 -1.1% 2.9% Training 325,667 364,764 391,111 389,380 397,402 -0.4 % 2.1% Facilities 99,476 111,490 110,860 110,860 110,860 0.0% 0.0% Hazmat 44,118 64,008 72,179 48,537 49,351 -32.8% 1.7% Rescue 9,186 8,237 12,000 12,000 12,000 0.0% 0.0% Emergency Preparedness 270,433 310,404 332,591 315,108 328,352 -53% 4.2% Rescue and Emergency 36,186 86,563 51,834 34,325 34,666 -33.8% 1.0% Communication, Dispatch 304,778 129,354 137,061 155,000 166,000 13.1% 7.1% TOTAL BY DIVISION $ 10,476,394 $ 10,708,909 $ 10,522,254 $ 10,956,848 $ 11,019,498 4.1% 0.6% 73 2015 - 2016 Biennial Budget City of Tukwila, Washington Programs and Services, Continued FIRE BY DIVISION/BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change ADMINISTRATION 10 Salaries $ 408,210 $ 472,589 $ 434,984 $ 392,739 $ 406,858 -9.7% 3.6% 20 Benefits 97,635 100,130 103,902 116,885 125,259 12.5% 7.2% 30 Supplies 12,147 19,535 8,877 8,877 8,877 0.0% 0.0% 40 Services 157,267 181,967 232,565 230,311 231,216 -1.0% 0.4% 60 Capital - 18,497 - - - 0.0% 0.0% TOTAL ADMINISTRATION 675,259 792,718 780,328 748,812 772,210 -4.0% 3.1% SUPPRESSION 10 Salaries 5,839,931 6,004,278 5,726,646 5,758,741 5,863,554 0.6% 1.8% 20 Benefits 1,620,121 1,426,115 1,355,782 1,915,323 1,939,005 41.3% 1.2% 30 Supplies 95,856 152,784 116,100 238,100 101,100 105.1% -57.5% 40 Services 436,784 536,641 720,722 523,728 517,648 -27.3% -1.2% TOTAL SUPPRESSION 7,992,691 8,119,818 7,919,250 8,435,891 8,421,307 6.5% -0.2% PREVENTION 10 Salaries 552,959 513,516 528,828 528,915 540,412 0.0% 2.2% 20 Benefits 116,251 108,209 120,819 136,360 144,320 12.9% 5.8% 30 Supplies 9,831 37,830 11,000 9,000 9,000 -18.2% 0.0% 40 Services 39,558 62,000 54,393 32,660 33,618 -40.0% 2.9% TOTAL PREVENTION 718,600 721,553 715,040 706,934 727,350 -1.1% 2.9% TRAINING 10 Salaries 227,513 237,010 238,110 248,216 252,476 4.2% 1.7% 20 Benefits 53,262 54,979 53,557 52,521 56,051 -1.9% 6.7% 30 Supplies 7,279 1,938 5,500 8,500 8,500 54.5% 0.0% 40 Services 37,613 70,838 93,944 80,143 80,376 -14.7% 0.3% TOTAL TRAINING 325,667 364,764 391,111 389,380 397,402 -0.4% 2.1% FACILITIES 30 Supplies 22,026 31,500 28,500 28,500 28,500 0.0% 0.0% 40 Services 77,450 79,989 82,360 82,360 82,360 0.0% 0.0% TOTAL FACILITIES 99,476 111,490 110,860 110,860 110,860 0.0% 0.0% HAZMAT 30 Supplies 7,189 4,885 9,000 9,000 9,000 0.0% 0.0% 40 Services 36,928 59,123 63,179 39,537 40,351 -37.4% 2.1% TOTAL HAZMAT 44,118 64,008 72,179 48,537 49,351 -32.8% 1.7% RESCUE 30 Supplies 5,958 5,760 6,000 6,000 6,000 0.0% 0.0% 40 Services 3,228 2,477 6,000 6,000 6,000 0.0% 0.0% TOTAL RESCUE 9,186 8,237 12,000 12,000 12,000 0.0% 0.0% EMERGENCY PREPAREDNESS 10 Salaries 152,872 195,123 215,007 213,531 221,557 -0.7% 3.8% 20 Benefits 42,422 50,379 59,537 57,136 61,993 4.0% 8.5% 30 Supplies 23,192 35,737 40,068 32,268 32,268 -19.5% 0.0% 40 Services 51,946 29,164 17,979 12,174 12,533 -32.3% 2.9% TOTAL EMERGENCY PREPARED 270,433 310,404 332,591 315,108 328,352 -5.3% 4.2% RESCUE AND EMERGENCY 30 Supplies 30,695 22,595 26,500 26,500 26,500 0.0% 0.0% 40 Services 5,491 22,633 25,334 7,825 8,166 -69.1% 4.4% 60 Capital - 41,335 - - - 0.0% 0.0% TOTAL RESCUE AND EMERGEN 36,186 86,563 51,834 34,325 34,666 -33.8% 1.0% COMMUNICATION, DISPATCH 50 Intergovernmental 304,778 129,354 137,061 155,000 166,000 13.1% 7.1% TOTAL COMMUNICATION, DIS: 304,778 129,354 137,061 155,000 166,000 13.1% 7.1% TOTAL FIRE $ 10,476,394 $ 10,708,909 $ 10,522,254 $ 10,956,848 $ 11,019,498 4.1% 0.6% 74 2015 - 2016 Biennial Budget City of Tukwila, Washington Programs and Services, Continued 13 - PUBLIC WORKS BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 10 Salaries $ 2,518,220 $ 2,663,884 $ 2,891,168 $ 2,856,009 $ 2,932,732 -1.2% 2.7% 20 Benefits 880,088 945,546 1,074,058 1,100,119 1,184,485 2.4% 7.7% 30 Supplies 397,051 356,874 508,831 437,431 437,431 -14.0% 0.0% 40 Professional Services 2,043,080 2,167,654 2,115,347 2,299,178 2,335,378 8.7% 1.6% 50 Intergovernmental 17 20,070 - - - 0.0% 0.0% 60 Capital 39,747 53,074 - - - 0.0% 0.0% TOTAL BY TYPE $ 5,878,202 $ 6,207,103 $ 6,589,404 $ 6,692,737 $ 6,890,026 1.6% 2.9% 13 - PUBLIC WORKS 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Administration $ 533,196 $ 538,311 $ 578,904 $ 578,307 $ 596,898 -0.1% 3.2% Maintenance Administration 336,477 342,691 363,695 367,389 380,407 1.0% 3.5% Engineering 398,531 448,661 636,300 604,820 625,141 4.9% 3.4% Development Services 416,961 436,424 445,854 452,389 470,399 1.5% 4.0% Facility Maintenance 1,481,622 1,628,436 1,654,519 1,623,569 1,654,418 -1.9% 1.9% Street Maintenance 2,711,415 2,812,580 2,910,132 3,066,263 3,162,762 54% 3.1% TOTAL BY DIVISION $ 5,878,202 $ 6,207,103 $ 6,589,404 $ 6,692,737 $ 6,890,026 1.6% 2.9% 75 2015 - 2016 Biennial Budget City of Tukwila, Washington PUBLIC WORKS BY DIVISION/BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change ADMINISTRATION 10 Salaries $ 401,193 $ 408,870 $ 434,220 $ 429,222 $ 438,480 -1.2% 22% 20 Benefits 108,520 111,663 123,431 128,715 138,048 4.3% 7.3% 30 Supplies 6,032 7,963 7,900 8,000 8,000 1.3% 0.0% 40 Services 17,452 9,814 13,353 12,370 12,370 -7.4% 0.0% TOTAL ADMINISTRATION 533,196 538,311 578,904 578,307 596,898 -0.1% 3.2% MAINTENANCE ADMINISTRATION 10 Salaries 235,293 243,048 249,517 247,188 252,720 -0.9% 2.2% 20 Benefits 85,139 88,731 92,528 98,369 105,664 6.3% 7.4% 30 Supplies 3,714 1,803 5,000 5,000 5,000 0.0% 0.0% 40 Services 12,331 9,108 16,650 16,832 17,023 1.1% 1.1% TOTAL MAINTENANCE ADMINISTRATION 336,477 342,691 363,695 367,389 380,407 1.0% 3.5% ENGINEERING 10 Salaries 240,362 267,757 381,120 406,419 415,944 6.6% 2.3% 20 Benefits 67,483 77,158 133,953 138,913 149,197 3.7% 7.4% 30 Supplies 5,625 38,551 67,500 8,000 8,000 -88.1% 0.0% 40 Services 73,852 65,195 53,727 51,488 52,000 -4.2% 1.0% 60 Capital 11,209 - - - - 0.0% 0.0% TOTAL ENGINEERING 398,531 448,661 636,300 604,820 625,141 -4.9°/o 3.4% DEVELOPMENT SERVICES 10 Salaries 312,209 325,924 330,370 327,606 336,106 -0.8% 2.6% 20 Benefits 104,752 110,501 115,484 124,783 134,293 8.1% 7.6% TOTAL DEVELOPMENT SERVICES 416,961 436,424 445,854 452,389 470,399 1.5% 4.0% FACILITY MAINTENANCE 10 Salaries 531,993 575,692 597,886 576,295 591,977 -3.6% 2.7% 20 Benefits 209,708 229,212 245,546 249,797 268,616 1.7% 7.5% 30 Supplies 75,409 67,091 82,900 83,900 83,900 1.2% 0.0% 40 Services 664,512 736,419 728,187 713,577 709,925 -2.0% -0.5% 50 Intergovernmental - 20,021 - - - 0.0% 0.0% TOTAL FACILITY MAINTENANCE 1,481,622 1,628,436 1,654,519 1,623,569 1,654,418 -1.9% 1.9% STREET MAINTENANCE 10 Salaries 797,170 842,593 898,055 869,279 897,505 -3.2% 3.2% 20 Benefits 304,486 328,282 363,116 359,543 388,666 -1.0% 8.1% 30 Supplies 306,273 241,465 345,531 332,531 332,531 -3.8% 0.0% 40 Services 1,274,932 1,347,118 1,303,430 1,504,911 1,544,060 15.5% 2.6% 50 Intergovernmental 17 49 - - - 0.0% 0.0% 60 Capital 28,538 53,074 - - - 0.0% 0.0% TOTAL STREET MAINTENANCE 2,711,415 2,812,580 2,910,132 3,066,263 3,162,762 5.4% 3.1% TOTAL PUBLIC WORKS $ 5,878,202 $ 6,207,103 $ 6,589,404 $ 6,692,737 $ 6,890,026 1.6% 2.9% 76 2015 - 2016 Biennial Budget City of Tukwila, Washington Support Services HUMAN RESOURCES BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 o/ Change 2015 -2016 o/ Change 10 Salaries $ 359,647 $ 382,209 $ 400,814 $ 408,738 $ 416,808 2.0% 2.0% 20 Benefits 109,240 118,092 123,572 134,166 144,015 8.6% 7.3% 30 Supplies 5,620 6,414 4,642 7,517 6,317 61.9% -16.0% 40 Professional Services 40,129 95,437 164,788 105,988 105,988 -35.7% 0.0% TOTAL BY TYPE $ 514,637 $ 602,151 $ 693,816 $ 656,409 $ 673,128 -5.4% 2.5% 04 -HUMAN RESOURCES 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 11 Salaries $ 359,647 $ 380,397 $ 400,814 $ 402,738 $ 410,808 0.5% 2.0% 12 Extra Labor - 1,812 - 6,000 6,000 0.0% 0.0% 21 Fica 25,847 27,117 27,908 28,351 28,792 1.6% 1.6% 23 Pers 25,763 31,110 36,835 40,215 44,203 9.2% 9.9% 24 Industrial Insurance 1,004 1,079 1,377 1,379 1,517 0.1% 10.0% 25 Medical,Dental,Life,Optical 56,627 58,786 57,452 64,221 69,504 11.8% 8.2% 31 Office & Operating Supplies 5,620 6,414 4,642 7,517 6,317 61.9% -16.0% 41 Professional Services 27,829 81,200 137,625 86,075 86,075 -37.5% 0.0% 42 Communication 6 9 - - - 0.0% 0.0% 43 Travel 1,209 1,022 1,500 1,500 1,500 0.0% 0.0% 44 Advertising 5,269 2,170 7,000 2,000 2,000 -71.4% 0.0% 45 Operating Rentals & Leases 400 3,062 3,108 6,108 6,108 96.5% 0.0% 48 Repairs & Maintenance 200 2,532 5,105 5,105 5,105 0.0% 0.0% 49 Miscellaneous 5,217 5,441 10,450 5,200 5,200 -50.2% 0.0% TOTAL HUMAN RESOURCES $ 514,637 $ 602,151 $ 693,816 $ 656,409 $ 673,128 -5.4% 2.5% 77 2015 - 2016 Biennial Budget City of Tukwila, Washington Support Services, Continued FINANCE BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 10 Salaries $ 905,015 $ 979,474 $ 1,065,103 $ 1,068,238 $ 1,099,242 0.3% 2.9% 20 Benefits 332,656 369,712 374,266 393,214 422,994 5.1% 7.6% 30 Supplies 12,581 11,347 19,296 19,296 19,296 0.0% 0.0% 40 Services 833,301 894,450 835,468 996,468 1,013,468 19.3% 1.7% 50 Intergovernmental 2 12 - - - 0.0% 0.0% TOTAL BY TYPE $ 2,083,555 $ 2,254,995 $ 2,294,133 $ 2,477,216 $ 2,555,000 8.0% 3.1% 05 - FINANCE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 11 Salaries $ 891,375 $ 977,124 $ 1,025,103 $ 1,028,238 $ 1,059,242 0.3% 3.0% 12 Extra Labor - - 30,000 30,000 30,000 0.0% 0.0% 13 Overtime 13,640 2,350 10,000 10,000 10,000 0.0% 0.0% 21 Fica 67,944 73,258 76,127 75,956 78,053 -0.2% 2.8% 23 Pers 64,995 80,378 94,207 102,696 113,975 9.0% 11.0% 24 Industrial Insurance 2,833 3,131 4,131 4,138 4,549 0.2% 10.0% 25 Medical,Dental,Life,Optical 181,939 182,945 199,801 197,425 213,417 -1.2% 8.1% 26 Unemployment Compensation 14,945 30,000 - 13,000 13,000 0.0% 0.0% 31 Office & Operating Supplies 12,581 11,347 19,296 19,296 19,296 0.0% 0.0% 41 Professional Services 135,010 79,743 175,000 110,000 110,000 -37.1% 0.0% 42 Communication 5,587 144 1,000 1,000 1,000 0.0% 0.0% 43 Travel 2,139 2,378 5,000 5,000 5,000 0.0% 0.0% 45 Operating Rentals & Leases - 1,275 2,700 2,700 2,700 0.0% 0.0% 46 Insurance 229,213 218,402 252,000 338,000 355,000 34.1% 5.0% 48 Repairs & Maintenance 352 55,260 2,500 62,500 62,500 2400.0% 0.0% 49 Miscellaneous 461,001 537,248 397,268 477,268 477,268 20.1% 0.0% 53 Ext Taxes & Operating Assmnts 2 12 - - - 0.0% 0.0% TOTAL FINANCE $ 2,083,555 $ 2,254,995 $ 2,294,133 $ 2,477,216 $ 2,555,000 8.0% 3.1% NON - DEPARTMENTAL EXPENSES 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change Unallocated Budget Adjustment $ - $ - $ - $ - $ - 0.0% 0.0% Insurance - - - - - 0.0% 0.0% Claims And Judgements - - - - - 0.0% 0.0% Transfers -Out 5,618,587 - - - - 0.0% 0.0% Transfer Out -Fund 103 - 230,000 100,000 - 200,000 -100.0% 0.0% Transfer Out -Fund 104 - 1,650,000 1,270,400 1,700,000 3,151,000 33.8% 85.4% Transfer Out -Fund 105 - 4,225,000 2,200,000 - - -100.0% 0.0% Transfers Out -Fund 107 - 83,919 - - - 0.0% 0.0% Transfer Out -Fund 109 - - 75,000 - - - 100.0% 0.0% Proposed Debt - - 400,000 537,000 878,333 34.3% 63.6% Transfer Out -Fund 209 - 345,142 (0) (0) (0) 0.0% 0.0% Transfer Out -Fund 210 - 491,052 488,250 - - -100.0% 0.0% Transfer Out -Fund 211 - 737,802 812,000 811,300 811,100 -0.1% 0.0% Transfer Out -Fund 212 - 432,200 432,000 - 427,960 - 100.0% 0.0% Transfer Out -Fund 214 - 447,190 518,400 523,791 523,593 1.0% 0.0% Transfer Out -Fund 216 - 204,940 230,000 228,800 - -0.5% -100.0% Transfer Out -Fund 217 - 168,788 548,000 545,825 548,675 -0.4% 0.5% Transfers Out -Fund 218 - 113,130 - 113,130 113,130 0.0% 0.0% Transfers -Out Fund 301 - - 212,000 - - -100.0% 0.0% Transfer Out -Fund 303 - - 500,000 200,000 200,000 -60.0% 0.0% Transfer Out -Fund 411 - 400,000 600,000 300,000 300,000 -50.0% 0.0% Operating Loan Transfer To Mpd 658,706 250,000 - - - 0.0% 0.0% Intergvtl -Go Bond Mpd Pool - 1,000,000 - - - 0.0% 0.0% NON - DEPARTMENTAL EXPENSES $ 6,277,293 $ 10,779,163 $ 8,386,050 $ 4,959,846 $ 7,153,791 -40.9% 44.2% 78 2015 - 2016 Biennial Budget City of Tukwila, Washington Support Services, Continued INFORMATION TECHNOLOGY BY TYPE 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 10 Salaries $ 589,534 $ 632,000 $ 649,959 $ 523,166 $ 537,172 -19.5% 2.7% 20 Benefits 218,257 221,254 241,616 212,390 228,171 -12.1% 7.4% 30 Supplies 107,353 120,153 127,766 138,266 138,266 82% 0.0% 40 Services 171,011 271,949 311,216 277,925 278,145 -10.7% 0.1% 60 Capital 19,984 - 32,000 10,000 10,000 -68.8% 0.0% TOTAL BY TYPE $ 1,106,138 $ 1,245,356 $ 1,362,557 $ 1,161,747 $ 1,191,754 -14.7% 2.6% 12 - INFORMATION TECHNOLOGY 2012 Actual 2013 Actual 2014 Budget 2015 Budget 2016 Budget 2014 -2015 % Change 2015 -2016 % Change 11 Salaries $ 588,735 $ 577,798 $ 647,459 $ 520,666 $ 534,672 -19.6% 2.7% 12 Extra Labor - 52,000 2,500 2,500 2,500 0.0% 0.0% 13 Overtime 799 2,201 - - - 0.0% 0.0% 21 Fica 43,605 46,713 46,842 37,836 38,729 -19.2% 2.4% 23 Pers 42,368 48,276 59,523 51,997 57,531 -12.6% 10.6% 24 Industrial Insurance 1,918 2,094 2,753 2,069 2,275 -24.9% 10.0% 25 Medical,Dental,Life,Optical 130,366 124,172 132,498 120,489 129,636 -9.1% 7.6% 31 Office & Operating Supplies 3,280 3,472 5,766 6,266 6,266 8.7% 0.0% 35 Small Tools & Minor Equipment 104,073 116,681 122,000 132,000 132,000 8.2% 0.0% 41 Professional Services 1,451 4,445 1,000 1,000 1,000 0.0% 0.0% 42 Communication 128,850 106,723 128,700 107,700 107,700 -16.3% 0.0% 43 Travel 1,352 414 1,500 1,500 1,500 0.0% 0.0% 45 Operating Rentals & Leases 935 6,901 6,016 6,225 6,445 3.5% 3.5% 48 Repairs & Maintenance 12,900 17,719 56,500 56,500 56,500 0.0% 0.0% 49 Miscellaneous 25,523 135,747 117,500 105,000 105,000 -10.6% 0.0% 64 Machinery & Equipment 19,984 - 32,000 10,000 10,000 -68.8% 0.0% INFORMATION TECHNOLOGY $ 1,106,138 $ 1,245,356 $ 1,362,557 $ 1,161,747 $ 1,191,754 -14.7% 2.6% 79 2015 - 2016 Biennial Budget City of Tukwila, Washington This page intentionally left blank 80