HomeMy WebLinkAboutCOW 2015-11-23 Item 3 - Public Hearing - Ordinance Amending 2015-2016 Biennial BudgetCOUNCIL AGENDA SYNOPSIS
Meeting Date
Prepared by
Mayor's review
Council review
11/23/15
PMc
budget
amendment ordinance.
12/07/15
PMc
Cvi.i,:coit'y Discussion
11/2.3/15
1
Motion
Date
H Resolution
Al ig Date
1 Ordinance
Bid Award
Mtg Date
1 Public Hearing
Other
Mg Dale
Mfg Date
ITEM INFORMATION
ITEM No.
1
STAFF SPONSOR: PEGGY MCCARTHY
ORIGINAL AGIM).\ DATE: 11/23/15
AGENDA ITEM TI'll.E Approve
the 2015-16
mid-biennium
budget
amendment ordinance.
Cvi.i,:coit'y Discussion
11/2.3/15
1
Motion
Date
H Resolution
Al ig Date
1 Ordinance
Bid Award
Mtg Date
1 Public Hearing
Other
Mg Dale
Mfg Date
Al tg
Mg ig Date 12/7/15
A lig Date 11/23/15
SP ON SOR Ell Colittai 1 Mayor HR IIDCD 1 Finance • Fire El 17 LI PeR 0 Nita • ply
spoNsoles The 2015-16 mid-biennium budget modification amends the 2015-16 biennial budget.
SUMNIARY Council is being asked to review and approve the ordinance authorizing the amendments.
REV117.,WIM BY
1 cow mtg.
E CA&P Cmte
Cmte LI Arts Comm.
01 F&S Cmte
Comm.
CHAIR:
1 Transportation
Cmte
0 Utilities
DATE: 11/17/15
• Parks
LI Planning Comm.
HOUGARDY
COMMTITEE
RECOMMENDATIONS:
SPONSOR/ADMIN.
COMMITI'EF
Finance Department
Unanimous Approval; Forward to Committee of the Whole
COST IMPACT / FUND SOURCE
EXPENDITURE REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED
$ $ $
Fund Source:
Comments:
MTG. DATE
RECORD OF COUNCIL ACTION
11/23/15
12/07/15
MTG. DATE
ATTACHMENTS
11/23/15
Informational Memorandum dated 11/10/15
Ordinance in Draft Form
Mid-biennium budget amendment detail - narrative and spreadsheet formats
2015 3rd Quarter Financial Report
Minutes from the Finance and Safety Committee meeting of 11/17/15
12/07/15
1
2
TO:
City of Tukwila
Jim Haggerton, Mayor
INFORMATIONAL MEMORANDUM
Mayor Haggerton
Finance and Safety Committee
FROM: Peggy McCarthy, Finance Director
DATE: November 10, 2015
SUBJECT: 2015 -16 Mid - biennium Budget Amendments
ISSUE
Approve an ordinance authorizing the 2015 -16 mid- biennium budget amendments.
BACKGROUD
It has been past practice for the City to review the financial performance for the first three quarters of the
year and, based on this review and in conjunction with other new circumstances and events, propose
budget amendments to adjust the biennial budget. Pursuant to RCW 35.34.130, "Budget — Mid - biennial
review and modification, °' a mid - biennial review shall be conducted and modifications of the biennial budget
shall be made through ordinance. Amendment of the budget is necessary for any fund with anticipated
expenditures exceeding budgetary appropriations.
Accordingly, certain budget amendments are proposed; they are categorized into the four groups shown
below.
No
Category Name
Category Description
1.
Existing Service
Levels & Plans
Adjust budget to reflect changes in budgetary needs to maintain existing
service levels and plans, including departmental over expenditures.
2.
Revenue Backed
Increase both expenditure and revenue budget for new programs or services
that have a dedicated funding source.
3.
Carryovers
Move budget to or from budget years to mirror actual or planned spending and
revenue recognition.
4,
Initiatives
Budget for new programs, enhanced service levels or system improvements.
The budget amendments are documented in narrative format and in spreadsheet format. The narrative
detail is organized first by fund, then by category and lastly by department — applicable only to the General
Fund amendments. Numbers referencing the applicable spreadsheet line item are included in the narrative
headings. The spreadsheet detail is organized first by fund, then by department — applicable only to the
General Fund amendments, then by category.
DISCUSSION
Categpry 1 — Existing Service Levels and Plans.
Departmental Expenditures, The most significant amendments relate to the Police and Fire departments.
Additional budget of $420,000 in 2015 and $643,000 in 201E for Police and $680,000 in 2015 and $713,000
in 2016 for Fire are proposed to cover the projected 2015 and 2016 year -end overages. These overages
are due to a variety of factors including the effect of past budgeting practices, the financial impact on salaries
of having a fully staffed department (Police) and the financial impact on overtime of having vacancies in the
department (Fire). See the Budget Amendment Detail — Narrative pages 1 and 2 for more specific
3
INFORMATIONAL MEMO
Page 2
information. Even with additional budget added to these departments, it is anticipated that savings in other
departments will offset these overages and, overall, the departmental expenditures will come in under
budget. (See page 3 of the 2015 3rd Quarter Financial Report for a summary of departmental activity). An
unallocated budget adjustment of $1,180,000 is proposed for 2015 to reflect the anticipated underspending
in other departments. In 2016, it is expected that overall departmental expenditures will remain within
budget.
Transfers to Capital Project and Debt Service Funds. In 2015, an additional $500,000 transfer to the
Residential Street Fund for the 42nd Ave S and Safe Routes to School projects is proposed. In 2016, the
SCORE debt service transfer of $427,960 is eliminated because SCORE will be paying this debt service
and the budgeted $3.2 million transfer to the Arterial Street Fund is reduced by $1.6 million due to the
postponement of the Longacres land sale -- one -time expenditure budget is being reduced to compensate
for a reduction in one -time revenue.
Proceeds from Property Sales. Budget for property sales proceeds has been reduced by $1,200,000 in
2015 and by $1.6 million in 2016. In 2015, the $200,000 budgeted proceeds from the sale of the former
Fire Station 53 has been removed as this sale is not expected to take place until 2017 or thereafter. Of the
$2.2 million transfer in to the General Fund from the Tukwila Village land sale proceeds, a budgetary
reduction of $1,000,000 is proposed. The Facilities /Urban Renewal Fund received $500,000 from the King
County Library System for their land parcel and an additional $1 million of unrestricted funds remains in the
Facilities /Urban Renewal Fund.
Sales tax revenue. Sales tax revenue collected through August 2015 is considerably higher than originally
budgeted. The original budget for retail sales tax was $16.4 million, additional budget of $423,000 was
added through the August amendments bringing the budget total to $16.8 million; an additional $1.7 million
is proposed with this amendment, which would bring the budget to $18.5 million. This sales tax level will
be met if the sales tax collections for the remaining four months of the year, September through December,
equal or exceed collections for the same months in the previous year. Much of the sales tax increase in
2015 appears to have been generated by one -time revenue sources; this level of increase is expected to
level off at some point. In 2016, the proposed $1 million budget amendment would bring the $17 million
original sales tax budget to $18 million. If the additional sales tax is collected as expected, it would be used
to help balance the other 2016 budget amendments including paying for proposed 2016 initiatives such as
the new Police records management system, the match for the new COPs grants, the additional reserve
for one -time revenues and to pay for increased costs to maintain existing services. The cumulative effect
of the 2016 budget amendments on the General Fund ending fund balance is a deficit of $1.148 million.
Much, if not all, of this budgetary deficit is expected to be eliminated through departmental expenditure
savings in 2016.
Category 2 and 3 — Revenue Backed and Carryovers. These amendments have no net effect on the
ending fund balance of the biennial budget since budget is either being moved from year to year or
additional expenditures are funded by a dedicated revenue source. They are discussed in detail in the
Budget Amendment Detail — Narrative.
Category 4 — Initiatives. Budget of $137,000 in 2015 and $474,000 in 2016 for a new Police Department
Records Management System (RMS) and $200,000 in 2016 for a new COPs grant is proposed. This is the
City's match required for receipt of the $250,000 grant that will allow the department to hire two new police
offers who will become important liaisons with the City's immigrant and refugee communities. Additional
funding for the RMS system is needed due to higher than anticipated costs associated with replacing the
Department's obsolete system and the critical role that an RMS plays in day -to -day Police operations.
Budget supporting initiatives already approved by Council include S10,000 in 2015 and $30,000 in 2016 for
the Green City Partnership, $100,000 in 2015 and 2016 for transfers to the Contingency Fund for the one-
time revenue reserve per City policy and, although not expected to be completely expended in 2016, $2
million in 2016 for the Arterial Street Fund Strander Extension project, with funding expected to come from
ending Arterial Street Fund balance.
4
INFORMATIONAL MEMO
Page 3
Financial Outlook / Summary
2015 budgetary goals are expected to be met. Departmental expenditures are expected to remain within
budget in total for the biennium, and increase in ongoing revenue, mostly from sales tax, is expected to
offset a decrease in one -time revenue from property sales. In 2016, it is expected that budgetary goals will
also be met. Departmental expenditures are expected to remain within budget in total, sales tax and other
ongoing revenue is expected to be strong and proceeds from the sale of the Tukwila Village land are
expected to be received. If any of these events appears unlikely to occur or forecasts shift, Council will
be notified in a timely manner and consideration will be given to taking budgetary action.
RECOMMENDATION
The Council is being asked to approve the 2015 -16 Mid - biennial budget ordinance and consider this item
at the November 23, 2015 Committee of the Whole, and December 6, 2015 Regular Council Meeting.
ATTACHMENTS
Draft Ordinance and Ordinance Detail
2015 -16 Mid - biennium Budget Amendment - Narrative
2015 -16 Mid - biennium Budget Amendment - Spreadsheet
3rd Quarter Financial Report
5
DRAFT
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, AMENDING ORDINANCE NOS.
2458 AND 2478 (PART), WHICH ADOPTED AND AMENDED
THE CITY OF TUKWILA'S BIENNIAL BUDGET FOR THE
2015 -2016 BIENNIUM, TO ADOPT AN AMENDED MID -
BIENNIUM BUDGET; PROVIDING FOR SEVERABILITY;
AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, on November 17, 2014, the City Council of the City of Tukwila adopted
Ordinance No. 2458, which adopted the 2015 -2016 biennial budget of the City of
Tukwila; and
WHEREAS, Ordinance No. 2458 was amended by Ordinance No. 2478, adopted on
August 15, 2015; and
WHEREAS, a mid - biennium budget amendment was presented to the City Council
in a timely manner for their review, in accordance with RCW 35A.34.130; and
WHEREAS, on November 23, 2015, following required public notification, the City
Council conducted a public hearing on the proposed mid - biennium budget amendment;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Ordinances Amended. Tukwila Ordinance Nos. 2458 and 2478 (part)
are hereby amended with the City Council's adoption of the document entitled "City of
Tukwila 2015 -2016 Mid - Biennium Budget Amendment," attached hereto and
incorporated by this reference as if fully set forth herein, in accordance with RCW
35A.33.075.
Section 2. Estimated Revenues and Appropriations. The totals of the estimated
revenues and appropriations for each separate fund and the aggregate totals are as
follows:
FUND
EXPENDITURES
REVENUES
000 General
$128,196,824
$128,196,824
103 Residential Street
$12,724,621
$12,724,621
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FUND
EXPENDITURES
REVENUES
104 Arterial Street
$37,486,080
$37,486,080
105 Contingency
$5,903,632
$5,903,632
212 SCORE Debt Service
$438,355
$438,355
233 Local Improvement District
$3,099,390
$3,099,390
302 Facility Replacement/Urban Renewal
$8,719,204
$8,719,204
Section 3. Copies on File. A complete copy of the amended budget for 2015-
2016, as adopted, together with a copy of this amending ordinance, shall be kept on file
in the City Clerk's Office, and a copy shall be transmitted by the City Clerk to the
Division of Municipal Corporations of the Office of the State Auditor and to the
Association of Washington Cities.
Section 4. Corrections by City Clerk or Code Reviser. Upon approval of the
City Attorney, the City Clerk and the code reviser are authorized to make necessary
corrections to this ordinance, including the correction of clerical errors; references to
other local, state or federal laws, codes, rules, or regulations; or ordinance numbering
and section /subsection numbering.
Section 5. Severability. If any section, subsection, paragraph, sentence, clause
or phrase of this ordinance or its application to any person or situation should be held to
be invalid or unconstitutional for any reason by a court of competent jurisdiction, such
invalidity or unconstitutionality shall not affect the validity or constitutionality of the
remaining portions of this ordinance or its application to any other person or situation.
Section 6. Effective Date. This ordinance or a summary thereof shall be
published in the official newspaper of the City, and shall take effect and be in full force
and effect five days after passage and publication as provided by law.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this day of , 2015.
ATTEST /AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk
APPROVED AS TO FORM BY:
Rachel B. Turpin, City Attorney
Jim Haggerton, Mayor
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
Attachment: City of Tukwila 2015 -2016 Mid - Biennium Budget Amendment
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Page 2 of 2
City of Tukwila 2015 -2016 Mid- Biennium Budget Amendment
ORIGINAL
BUDGET
AMENDED
BUDGET
Reconciliation of 2015 -2016 Budget Summary to Ordinance
EXPENDITURES
2015
11 ivl+rdiFeres
2016
1 0 e dimrc,
2016 Ending
Fund 1a1A11re
Tula!
I:t1•endilures
7,015
Amendment
Total After
Amendment
Mid Biennial Amendmei
TO tat
Expenditures
5 128,196,824
2015 2016
000 General
4 56,929.1115
S. 5+,762,499
5
9,526,047
5 125,817.778
5 1,621,046
$ 177,438,824
$ 918,000
S (160,000)
101 Hotel /Motel
1,577.642
427,5410
630,000
592,.174
2,)97.46
2597,316
2597,316
2,597,316
103 City Street
2,597,316
103 City Street
1,869111)11
9.8- 3,0330
(235,000)
390,721
11,15-1,721
(235,000)
10,846,721
200,000
1,677,900
21,302,0110
12724,621
104 Arterial Street
21,557..511
14,200,217
-
118.353
15,906.080
7'3, 0,000
36,686,080
-
800,000
5,703,632
37,486,080
105 Contingency
200,000
-
5,903432
5,703,632
5,703.632
EAU kW
5,733,632
200,000
-
180,000
5,903,6321
109 Drug Seizure Fund
95,14111
45,000
-
30,000
1801,000
1,415330
180,000
1,415,333
183,000
200 LTGO Bonds
537,000
978,133
1511,100
-
1,915333
1,623,400
1,415,333
1,623,400
212 Limited Tax G.O. Bonds, 2009A
1,415,333
Limited Tax G.O. Refunding Bonds,
211 2008 g
811, 3:01
811,100
1,0x10
1,623.400
(427,960)
1,623,400
214 Limited Tax G.O. Bonds, 2010A
1,0010
5454-19
1,623,400
212 Limited Tax G.O. Bonds, 2009A
437,355
417,960
1,000
860.515
216 Limited Tax G.O. Refunding Bonds,
866,315
-
(427,960)
22; },8110
438,355
214 Limited Tax G.O. Bonds, 2010A
5E5.64
585,451
229)00
1,)00
1,072.100
545,425
1,172,100
1,095.500
1,095,500
1,172,100
216 Limited Tax G-O. Refunding Bonds,
' ,5101
-
-
1,000
229 .800
226.260
229,800
229,80
226,260
229,800
217 2011 Refunding Bonds
. 15.825
548.075
5110
1,14011
1,095,50[1
669,000
1,095,500
669,000
233 2013 LID
1,095,500
218 2014 Urban Renewal
113.130
103. l 30
237,03110
-
226,260
300,000
226,260
Land Acquisition, Recreation Sr
301 Park Devi..
0,? 1103011
"' 4141,0x13
226,260
206 L1D Guaranty
-
-
-
65x9 ,000
1.69,0040
302 Facility Replacement
669,000
4,451,612
4,328,6(12
10,582.204
669,000
233 2013 LID
9- 1,253
736.0115
8.719,204
5711,524
2,400,813
235.000
2,637,813
161,577
300,000
901,000
3,099,390
Land Acquisition, Recreation ex
301 Park Devi.
3,273,000
292.00011
17,0.1100
337,0103
3,'302,001)
5501.2080
3,902,000
-
-
-
3,902,000
302 Facility Replacement
1,:0190,0601
4,-115,01011
6,5103,010
1.747,204
10,- ,20'1
1.863.0410)
9,719,204
(1,000,000)
17,699,000
402 Sewer
8,719,204
303
General Government Improvements'
511,+50
3301441
1,885,0111
24)+,2(1 9
'501.0011
901,000
411. Foster Golf Course
02.011
3,760,747
901,000
304 Fire Improvements
-
550,200
550.200
412 Surface Water
550,200
-
-
•,135)
550,200
401 Water
7,448.185
5.298,049
20,173,000
2474,866
151,422,000
1723.0010)
17,699,000
1 :: "'.130
4 -1.474
11,608,610
17,699,000
402 Sewer
00,416,400
5,796,00*+
7,5010300
1553,551
101;78[1000
1,885,000
21,.871,000
13,274,958.
21,071,000
411 Foster Golf Course
1,7e8,017
1412,334
::•.
6011,1)08
4.181,194
1510,191
4,181,194
1,510,191
611 Firemen's Pension
1,5110,1100
4,181,494
412 Surface Water
11,070,311
6,591213
1,617,300
1767,44
20.429,000
1256,110101
20,173,000
5 4500)16,11011
5I18,017,045
9125.351,436
20,173,000
501 Equipment Rental
3,5 M13,"-13
2,- 109,952
$ 303,065,568
5,601,341
11,5,50,136
11,17'0
11,608,610
11,608,610
502 Insurance Fund
1,342,002
15,'55 -1.241
15°4,715 '
14,211019 "a8
(1,006.119..13
13,274,958
13,274,958
503 Insurance- LEOFF1 Fund
0 43409
617,""1
2x15, "81
!.772,191
0212,41119
1,510,191
1510,191
611 Firemen'sPension
1±2,727
131%'7
1;3:x13401
1.47,45)
1,617,300
1,617,300
Total
$ 133.515,6F.2
S 23,599.700
"?
;7,261!1,511
5 299. 1,76,5 33
11 1.219,521'
5 300,396,051
$ 479,577 $ 2,189,940
5
303,065,568
REVENUES
2015 Beginning
1-.1 1 110;1 Balance
2015
Iirsoonues
2011'
140vr15ues 1
Total
Revenues
2015
.t>,mendm.'rtt
Total After
Amendment
Mid Biennial Amendmin
Total
Revenues
2015 2016
000 General
s 0.3110,1)113
5 54.,7 31,990
5 59,585.779 '
8 125,8'17,778 1
5 1. 621,046
$ 127,438,824
8 918,000
$ (160,000)
$ 128,196,824
101 Hotel/ Motel
5[10,1130
1,.1117,316
630,000
',5'17,316'
2597,316
2,597,316
103 City Street
1,400,000
521,812
9,1 :16.878
1.1.081,721
(235,000)
10,846,721
200,000
1,677,900
12,724,621
104 Arterial Street
6011,000
21,302,0110
17 (04111511
35,9053180
743,0011
36,686,080
-
800,000
37,486,080
105 Contingency
5,700,000
1,416
1.816
5,703,632
5,703,632
200,000
-
5,903432
109 Drug Seizure Fund
613,000
EAU kW
50,0110
150,4011
180,000
180,000
200 LTGO Bonds
-
537,000
878,333
1,415330
1,415,333
1,415,333
Limited Tax G.O. Refunding Bonds,
211 2008
1,01111
811,300
1511,100
1,613.400
1,623,400
1,623,400
212 Limited Tax G.O. Bonds, 2009A
1,1100
417,3S5
427,961)
866,315
866,315
-
(427,960)
438,355
214 Limited Tax G.O. Bonds, 2010A
1,0010
5454-19
5,35,451
1,171100
1,172,100
1,172,100
216 Limited Tax G.O. Refunding Bonds,
1,0100
'3ft,..m)
-
22; },8110
229,800
229)00
217 2011 Refunding Bonds
1,000
545,425
548,677
1,095.500
1,095,500
1,095,500
218 2014 Facility
-
113.130
113,150
226.260
226,260
226,260
206 LID Guaranty
665,0000
91011
5110
660,000
669,000
669,000
233 2013 LID
805,0150
111 {1.1411
783,673
2,400.813
237,03110
2437,813
161,577
300,000
3,099,390
Land Acquisition, Recreation Sr
301 Park Devi..
0,? 1103011
"' 4141,0x13
911,11114)
3,902.010
3,902,000
-
-
3,902,000
302 Facility Replacement
1,000,009
4,451,612
4,328,6(12
10,582.204
1883.0003
9,719,204
(1,000,000)
-
8.719,204
303
General Government Improvements
500000
200,5043
200,50x1
901.0051
901,000
901,000
304 Fire Improvements
17,0.1100
70,100
30.100
5501.2080
550,200
-
-
550,200
401 Water
6.50011011
5.8 -....) 1.1
6,5103,010
18.4223051
572±.0650)
17,699,000
17,699,000
402 Sewer
3,11111111501
8,261000
8,324,,1'51
19,986919
1,885,0111
21,871,000
21,871,000
411. Foster Golf Course
02.011
3,760,747
1,311.:
1,181.494
4,181,494
4,181,494
412 Surface Water
_
2.2004'30
11,261,0150
-
•,135)
1256.0031
20,173,000
20,173,000
501 Equipment Rental
1,50110.11011
3,613,043
.. - -:
1 :: "'.130
4 -1.474
11,608,610
555
5555
11,608,610
502 Insurance Fund
7,5010300
5,150.009
..
14,280,958
(1,006.000)
13,274,958.
13,271,958
503 Insurance - LEOFF 1 Fund
5181,001
703,951
::•.
1,772,191
(262.0011)
1510,191
1,510,191
611 Firemen's Pension
1,5110,1100
73.650
54,....
i, +0.1 =,300
1,617,300
1417,300
'moat
5 4500)16,11011
5I18,017,045
9125.351,436
S 204.176,511
4 1,'_70,5;2'1
$ 300,396,051
$ 479577 $ 2,089,940
$ 303,065,568
9
1 0
2015 -16 Mid - Biennium Budget Amendment Detail — Narrative
GENERAL FUND
Category 1— Existing Service Levels or Plans
POLICE (1 -4)
A budget amendment increasing Police Department expenditures by $42Q000 in 2015 and by $634,000
in 2016 is proposed.
Salaries. Police Department salaries are higher than the original budget mainly because the cost of Kelly
day payments and lateral officer signing bonuses were not budgeted. It has been budgeting practice to
budget only for base salaries but not for special pays such as Kelly days and signing bonuses. Kelly days
are those days off that accrue to officers due to their non - traditional 24/7 work schedules -- officers have
the option of taking the days off or being paid for them. With the police force fully staffed, the department
has not been able to absorb these special pay costs as they had previously. To maintain the current service
level, budget amendments of $200,000 for 2015 and $227,000 for 2016 are proposed for the Kelly day
costs. Additionally, $50,000 for 2015 and $52,000 2016 are proposed for the signing bonus costs.
Benefits on Overtime. It has also been past budgeting practice to budget the cost of employee benefits
earned from overtime in the overtime budget. However, this practice has caused some confusion. To
add clarification, overtime benefits will be budgeted as a separate line item. Budget amendments of
$150,000 for 2015 and 5155,000 for 2016 are proposed to add budgetary capacity for the overtime
benefits.
SCORE Jail Costs. In 2016, the SCORE jail charge will increase by $200,000; budget is being added to cover
this cost. There will be, however, an overall costs savings to the City in 2016 because the City's
approximately $430,000 share of the SCORE debt service will be paid for by SCORE, ultimately yielding a
net General Fund savings of $230,000.
FIRE (11 -14)
A budget amendment increasing Fire Department expenditures by 5680,000 in 2015 and by 5713,000 in
2016 is proposed.
Salaries. Fire department salaries are over budget in 2015 for five main reasons -1) the vacation payout
option under new labor contract, 2) standby pay, 3) separation of service pay, 4) acting pay, and 5)
differential in interim fire chief pay.
With the firefighter labor contract that went into effect January 1st, firefighters have the option of being
paid fora portion of their accrued vacation rather than taking the vacation leave. The cost of this vacation
payout was not budgeted and totaled approximately $80,000 in 2015 and is estimated to cost $90,000 in
2016. A new budget line item and additional budget is proposed for these costs.
Other costs that traditionally have not been, and were not, budgeted include the $30,000 to $40,000
annual standby pay for the Fire Marshall and other firefighters; separation of service costs of $55,000 for
two firefighters retiring and one firefighter passing away unexpectedly in 2015; acting pay of
approximated 530,000 and under budgeting of the Interim Fire Chief's salary. The Fire Chief's salary was
11
budgeted as though a new staff would be hired at step 1 of the pay scale. With the interim chief's higher
salary and longevity pay, the differential between the budgeted salary and actual approximates $40,000.
Overtime. Overtime is also over budget. Compared with 2012, overtime increased by $300,000 in 2013,
by $400,000 in 2014 and is projected to increase by $300,000 in 2015. In drafting the 2015 -16 budget, it
was thought that unique circumstances had caused the previous years' overages and that the three
pipeline positions authorized for 2015 and beyond would alleviate overtime overages. This did not
happen. First, three firefighter vacancies occurred without sufficient notice to enable timely hire of
additional staff. Secondly, more long term leave hours, over 2.5 times as many, have been reported
through August 2015 relative to all of 2012, the base or comparison year. Thirdly, although three pipeline
firefighters were authorized in 2014, these firefighters were in training for many months during the year
rendering them unable to assist with the staffing issue. The proposed overtime budget amendment for
2015 is $300,000 and for 2016 is $310,000. The pipeline positions should bring overtime costs down in
2016.
Benefits on Overtime. Similar to the Police Department, it has also been past budgeting practice to budget
the cost of employee benefits earned on overtime in the overtime budget. However, this budgeting
practice has caused some confusion. To add clarification, overtime benefits will be budgeted separately
and included on their own budget line. A budget amendment for 2015 of $90,000 and for 2016 of $93,000
is proposed to add budgetary capacity for the overtime benefits.
COMMUNITY DEVELOPMENT (20)
The revenue for the Commute Trip Reduction grant was accurately budgeted in the 2015 -16 biennial
budget. However the corresponding expenditure budget was understated. The proposed additional
$200,000 in expenditure budget rectifies this imbalance.
FINANCE (25 -26)
Amendments total $145,000 for 2016, Liability insurance increased to $782,000 in 2016 from 5670,000
in 2015. This 5112,000 or 17% increase is greater than the 3% increase reflected in the budget. A
$100,000 amendment is proposed for 2016. The increase is due to 1) an increase in worker hours from
increased staff, 2) an overall increase in rates due to a challenging insurance environment and 3) the City's
claims experience.
Additional budget of $45,000 for professional services is proposed for 2016. Audit costs have risen over
the past two years by almost $30,000. Additionally, the audit environment has become more demanding
and the interpretation and enforcement of accounting principles and regulations more stringent in the
past two years. As a result, the services of an audit consultant have been retained to conduct a preliminary
review of the Comprehensive Annual Financial Report (CAFR) before the audit. The cost of these services
approximates $10,000- $15,000.
PARKS & RECREATION (32 -34)
Additional utility and extra labor budget for Parks of $50,000 for both 2015 and 2016 and additional
equipment budget of $30,000 for Recreation for 2015 and 2016 is proposed. Water usage was higher due
to the dry summer. Extra labor was used to help manage the park rentals and keep the parks clean. The
equipment budget will be used to replace equipment used in the facility room rentals.
12
TRANSFERS, REVENUE & OTHER
Expenditures (38 -42)
Unallocated budget adjustment. The Administration anticipates that budgetary savings in other
departments will offset the additional budget required to maintain existing service levels in the Police,
Fire and other departments. The General Fund financial data through September 30, 2015 supports this
expectation (See page 3 of the 2015 3rd Quarter Financial Report). Departmental expenditures in 2016 are
also expected to remain within budget.
Transfers Out. Additional transfers out to other funds in 2015 are proposed; $500,000 to fund Residential
Streets safe routes to school and 42nd Ave S projects and $100,000 for Park and Land Acquisition
Duwamish Hill Preserve project.
A reduction of transfers out to other funds in 2016 is proposed; a $427,960 reduction in transfers to the
SCORE debt service fund because SCORE will pay the 2016 debt service for member cities, including
Tukwila; and a $1.6 million reduction in transfers to the Arterial Street Fund due to a reduction in
anticipated one -time revenue from the Longacres land sale which is not anticipated to take place until
after 2016.
Revenues (43 -47)
Contingency Fund Transfer In. In 2015, transfer in to the General Fund of $350,000 from the Contingency
Fund for the Police Records Management System project is proposed.
Sales Tax Revenue. in 2015, $1,700,000 in additional sales tax budget has been added reflecting the
positive budget variance experienced through August. Although sales tax is considered to remain strong
in 2016, the 2016 sales tax budget is increased by $1,000,000, less than in 2015, because some of the 2015
sales tax increases appears to have been generated from one -time revenue sources and continuation at
this level is uncertain. The added revenue in 2015 is considered sufficient to cover the additional $600,000
transfers into the capital project funds for existing plans and the $247,000 of initiatives for new programs
and policies.
Property Sales. In 2015, budget has been reduced by $1,200,000 because the $200,000 proceeds from
the sale of the former Fire Station 53 is not expected until 2017 or thereafter and $1,000,000 from the
sale of Tukwila Village land is not expected until 2016. Since the $2,075,000 existing budget for Tukwila
Village land sale proceeds in 2016 appears sufficient so no adjustment is proposed. In 2016, budget for
property sale proceeds is reduced by $1,600,000 because the Longacres property sale is now expected to
occur after 2016.
Category 2 -- Revenue Backed
ARENA PROJECT (17, 21, 30)
Expenditure and revenue budget has been added to reflect the additional expenditures incurred for the
arena planning costs and for the corresponding developer reimbursement. In 2016, budget has been
added to the Mayor's Office for $50,000, Community Development of $110,000, and Public Works for
13
$90,000 and $25Q000 in developer fee revenue. The City has a signed reimbursement agreement with
the developer.
COMMUNITY DEVELOPMENT (22)
Expenditure and revenue budget of $120,000 in 2016 is added for plan review and building inspection
consultant services needed due to vacancies in the Building Division. These costs are fully recovered
through permit and other fees charged to customers.
FINANCE (27 -28)
The accounting procedures for banking fees has been changed to recognize both the cost and the
associated investment income earned on funds deposited with the bank. In the past, these fees were
combined with the interest earnings and only the net expenditures, if any, were recorded. The revised
method of accounting more accurately reflects the interest earned on the funds and the cost of banking
services; it is consistent with GAAP and best practices guidance. Additional $40,000 of revenue and
expenditure budget is proposed for 2015 and 2016.
PARK & RECREATION (35)
Revenue and expenditure budget of $28,000 in 2015 and $30,000 in 2016 is added fora new Partners in
Community Health grant awarded for policy development and program implementation so Tukwila
residents can gain a better understanding of why and how they can reduce sugar in their diet.
Category 3 — Carryovers
FIRE (15)
2016 budget for radio purchases was used in 2015 to purchase radios. The $60,000 budget is moved
from 2016 to 2015.
MAYOR (18)
The 560,000 budget for the development of an Economic Development plan was not used in 2015 and is
carried over to 2016.
Category 4 — Initiatives
POLICE (5 -9)
The planning for a new Police records management system (RMS) began several years ago. A total of
5350,000 has been set aside in the Contingency Fund for the purchase of this system. The Police
Department has undertaken steps to select, purchase and implement the new system. The project was
discussed in detail at the October 22 "d Finance and Safety Committee meeting and will be discussed again
at the November 17th Finance and Safety Committee meeting. The project total cost is estimated at
$1.194 million with $137,000 of the cost expected to be incurred in 2015 and 5474,000 in 2016. The
14
$350,000 set aside in the Contingency Fund will be transferred to the General Fund to offset the system
costs.
COMMUNITY DEVELOPMENT (23)
Adding a .5 FTE assistant planner is proposed to help fill the needs of the planning department. The
funding for this initiative will come from existing professional services budget.
RECREATION (36)
On May 26, 2015, the Community Affairs and Parks Council Committee approved staff to complete a
budget amendment for a $40,000 2 -Year Consultant Agreement with Forterra for the development of a
Green Tukwila 20 -Year Stewardship Plan. The plan entails an expenditure of $10,000 in 2015 and $30,000
in 2016. The scope of work for 2015 includes a Forest Assessment and development of the Stewardship
Plan. In 2016 the scope focuses on creating implementations steps, stewardship program development
and on -going support for stewards and staff. There is an annual expense and work effort requirement to
implement the 20 -Year Plan as well. The future expenses are dependent upon the developed Stewardship
Plan and the level of implementation. This will be a very valuable tool and resource in guiding the City in
its stewardship efforts.
TRANSFER TO CONTINGENCY FUND (48)
A one -time revenue reserve was approved by Council earlier in the year. Additional expenditure budget
of $100,000 has been added for both 2015 and 2016 to reflect the estimated cost to fund this element
of the Reserve Policy.
OTHER BUDGETARY CONSIDERATIONS
Other budgetary considerations not supported by a budget amendment at this time but potentially
requiring an amendment in the future.
RFA PROJECT. Additional funding to back fill positions in Community Development Department and
Finance may be needed.
LAZERFICHE PROJECT. Enhancing the City's exiting Lazerfiche system has been proposed and is under
consideration. Should this improvement be implemented, the funding needed would approximate
$100,000.
COURT VIDEO CONFERENC!NG EQUIPMENT. No budget amendments have been submitted for the
Municipal Court. However, $18,000 of unbudgeted new video conferencing equipment was purchased
by the Court this fall. It appears the Court has sufficient budget to cover this unbudgeted expenditure.
UTILITY COSTS FOR FACILITIES AND STREET MAINTENANCE. Additional budget may be needed in 2016.
15
OTHER FUNDS
Category 1— Existing Service Levels or Plans
CONTINGENCY (57)
A transfer to the General Fund of the $350,000 Police records management system set aside will make
this funding available for the purchase of the new, proposed Records Management System (RMS).
RESIDENTIAL STREET (54)
Additional General Fund funding of $500,000 is required to offset the lower than expected 2014 ending
fund balance and to fund the net expenditure carryover from 2014 to 2015 of $109,000 and the net cost
of the enhanced Safe Routes to School Project (see Category 4 -- Initiatives).
ARTERIAL STREET (58 -59)
Expenditure budget in 2016 is reduced by $1.6 million in response to the postponement of the Longacres
property sale. The Longacres sales proceeds were to flow to the General Fund enabling the General Fund
to redistribute the revenue to the Arterial Street Fund in the form of a transfer out. Without this funding
flow, the General Fund may not be able to afford to fully fund the originally budgeted $3.2 million transfer
into the Arterial Street Fund.
FACILITIES /URBAN RENEWAL (61)
The 2015 revenue budget for Tukwila Village land sale proceeds is reduced by $1 million. The land sale
proceeds from the developer are expected to be received in 2016. Since the original 2016 budget contains
$2,075,000 for Tukwila land sale proceed, a 2016 revenue amendment is considered unnecessary.
LOCAL IMPROVEMENT DISTRICT (LID) (62 -63)
Additional expenditure and revenue budget is recorded to reflect the receipt of early payoffs and the
corresponding additional debt payments. If assessments are paid earlier, the corresponding debt is also
paid early.
BOND FUNDS (64 -66)
The 2016 SCORE debt service expenditure budget of $427,960 is reduced because SCORE will be paying
the debt service for 2016. The corresponding transfer in from the General Fund to pay for this debt service
expense is also reduced.
Category 3 — Carryovers
RESIDENTIAL STREET (55 -56)
Expenditure and revenue budget for 42 "d Ave 5 and Safe Routes to School projects is added to 2015 as a
carryover from 2014.
16
Category 4 — Initiatives
CONTINGENCY (53)
Revenue budget of $100,000 is added as a transfer in from the General Fund to fund the new one -time
revenue reserve requirement under the Reserve Policy.
RESIDENTIAL STREET (57)
Additional grant funding was received for the Safe Routes to School thus expanding the scope of the
project.
ARTERIAL STREET (60)
Add $2 million of expenditure budget to 2015 to jump start the Strander Extension project. Funding for
this initiative will come from the beginning fund balance which is expected to be higher than originally
budgeted due to receipt of bond proceeds paying the Fund back for expenditures made in prior years for
the Interurban Ave project.
17
A0
2015 -16 Mid- Biennium Budget Amendment Detail -- Spreadsheet
Ref
Explanation
Acct Desc Acct #
2015 Increase (Decrease)
Expense Revenue Effect on
EFB
2016 Increase (Decrease)
Expense :Revenue Effect on
EFB
GENERAL FUND
POLICE®EPARTMENT
Category 1 - Existing Service Levels or Plans I
420,000 '1
-
(420,000)
634,000 '1 - �
(634,000)
1 1Add new account and budget for Kelly day payout. Past 71Zelly day 1000710.
220,000:
220,000
227,000
'budgeting practices did not budget for these costs. The Isalaries I
department was able to absorb them when not fully staffed. 1 1
I
1
I
I 1
However, with full staffing, additional budget is necessary. I 1
I
2 ! lateral officer signing bonuses !Salaries 1000.10.
50,000:
52,0001
3 'Add budget line for overtime benefits. In the past the 'Overtime 1000.10
150,000.
1
155,000 .
!overtime budget was sized to include both the overtime !benefits I
salaries and benefits. Splitting the benefits separately from ' '
the overtime salaries will improve budget clarity and ' '
I
I
1
I I
I 1
---, over timema nagment________ _______________________________ -
4 'SCORE jail cost increase 'Jail costs '000.10
H
H
200,0001
- -I - - - - - - - - - - - - - - - - - - - !- - - - - -
I-
I
a - - - --
Category 4 - Initiatives ' '
137,000 '
-
(137,000)
674,000 ;
(674,000)
------------------------- -- -- -- -- -- -- ---- -- -- -- -- - -- - --
- - -
- - --
- - - --
- - - - - -- - - --
-- - - -- --
5 The Police Department is in need of a new records Software /
137,000
� --
- - - -- --
406,0001
'management system. There is $350,000 set aside in the 'capital asset
1
1
310,0001
I
I
,have been approximately 50% higher than previous years. ,
Icontigency fund. Up to another $500,000 is needed for , I
1
!This appears due to unexpected vacancies and absenses ! !
!software, hardware, and professional services during 1 1
I
1
1
1
6 :The new RMS will require a .5 IT Tech for support during 'salaries &
!
Category 3 - Carryovers
53,000
1
474,000
2016. The cost is step four salaries and benefits. !benefits I
60,000
15 The radio purchases were made in 2015 for 2015 and 2016; I Supplies
-
60,000 1
-
'
7 ;The .5 FTE will require a work station with computer tools Supplies 1
'move 2016 budget to 2015. ! !
I
I
15,000
!and equipment. This is an estimation of costs. Any overruns ' I
I
- (740,000)
653,000 ;
1
I
!will be absorbed within the PD budget. 1 1
'
8 IThe City of Tukwila received a $250,000 grant from the 'salaries and I
100,000 ,
United States Department of Justice through its COPS Hiring benefits
1
I
!
!
' Program to fund two new officers to serve as liaisons to ' I
I
I
I
I
■Tukwila's immigrant and refugee communities. There is a
!local requirement to pay the additional salaries and benefits I
1
1
1
I
'required for the two officers. 1 I
9 'There is additional expenses to support the two COPS !Supplies, I
100,000 ,
200,000
'positions as described above. The officers will need one 'equipment 1
police vehicle, uniforms, radios, work stations, rental
1
1
I
'communications and other police officer equipment. Future
I
1
1
!years will required a lesser amount for ongoing operation '
10 'Police Department Total ' '
557,000
-
(557,000)
1,308,000 -
(1,308,000)
FIRE DEPARTMENT
Category 1 - Existing Service Levels or Plans
11' New account and additional budget for vacation payout; ;Vacation payout :000.11.
,occurs each October per new contract
680,000
80,000
(680,000)
713,000
90,000
(713,000)
12 Additional salary budget to account for 1)separation of Salaries
210,000
220,000
service payouts such as vacation and sick leave, 2) acting pay '
I
1
!salaries in excess of budget, 3) standby pay for Fire Marshall
I
!and 4) Fire Chief salary differential between position budget !
'of new hire Fire Chief at level 1 versus actual interim pay for I 1
1
1
!interim Fire Chief ---------------------1--------J-----------
- - -
13 'Add budget line for overtime benefits. In the past the Overtime '
90,000 ,
93,000 ,
'overtime budget was sized to include both the overtime 'benefits
1
I
!salaries and benefits. Splitting the benefits separately from ! !
!the overtime salaries will improve clarity and overtime 1 1
I
1
1
- -! man. 3ernent.------------------------ �-------- -!----- - - - - --
--- -- -- -�
� --
- - - -- --
-
14 Increase budget for overtime. Since 2013, overtime costs 'Overtime
300,000 r
f
310,0001
1
,have been approximately 50% higher than previous years. ,
1
!This appears due to unexpected vacancies and absenses ! !
'requiring overtime backfill. I 1
1
1
!
Category 3 - Carryovers
60,000 1
(60,000)
(60,000)1
I
60,000
15 The radio purchases were made in 2015 for 2015 and 2016; I Supplies
-
60,000 1
-
(60,000)1
'move 2016 budget to 2015. ! !
I
I
I
16 'Fire Department Total ' '
740,000 ;
- (740,000)
653,000 ;
-
(653,000)
MAYOR
Category 2_Revenue Backed
17 ' Increase to professional services for consultant work related Professional ' 000.03.513.100.41.02
'to the Northwest Arena. These costs are to be reimbursed by'services
!the arena developer. -
1 !Developer fee '
'Revenue
Category 3 - Carryovers -------------------- �-------- �----- - - - - --
18 !Move the economic development plan budget from 2015 J.professional 1000.03.552.100.41.00
linto 2016. 'services 1
19 'Mayor Total 1 I
(60,000)
(60,000)
60,000
(60,000)
60,000
50,0001 50,0001
50,000 I I
60,000 ; (60,000)
60,0001 - - -1'- - -
110,000 I 50,000 I (60,000)
1 90f4
2015 -16 Mid- Biennium Budget Amendment Detail -- Spreadsheet
Ref
Explanation
Acct Desc
Acct #
2015 Increase (Decrease) 2016 Increase (Decrease)
Expense Revenue 1 Effect on
EFB
Expense
Revenue 1 Effect on
EFB
COMMUNITYIDEVELOPMENT
Category 1- Existing Service Levels or Plans
20 Grants - CTR /KC - CTR expenditures underbudgeted during 'Salaries, '000.08.558.602.XX.00
L-- a -
budget process. Per grant administrator, budget for 2016 Extra - Labor 000.08.55- - 8.602.12.00 - - -
!should be $255,765; with $61K already budgeted the ( - - - --l- - - - - -
'Supplies '000.08.558.602.31.01
'amendment should be $196K rounded to $200K. )_- -_- _- - -_-
Professional 000.08.558.602.41.07
' I
Hire 2 additional employees: 1 FTE +.5 FTE Services
(Travel 1000.08.558.602.43.07
I IMiscelleanous 1000.08.558.602.49.07
Category 2 - Revenue Backed 7 I
21 Increase to professional services for consultant work relatedDCD General 1- -' - - - -
000.08.558.600.41.18
!to the Northwest Arena. These costs are to be reimbursed byrDeveloper Fee 1
(the arena developer. (Revenue I
22 'Peer Review Fees - Consultant services for plan review and 'Professional 1000.08.559.600.41.00
"building inspections due to vacancies in Building Division "services _- _-- _- _- _ -_ - --
I 'Permit & review
---'------------------------ -- ---- _1rfYf0U9-- -- '- ---- - -- ---
Category 4 - Initiatives I 1
23 I .5 Assistant Planner to 1st qtr 2016 funded through the 'Extra labor 1000.08.558.600.12
Planning Division professional services and extra labor - - - -' -'08 - - - -
I 'PfofSeNlceS 1000.08.558.600.41
---
'
-
- __-
-
---
-'
- •
;
r f
- - - - - -
1 1
__r__- __- _r -__ -_ -
I I
1 1
- 'I- - - I - - -
I I
--(- --- --- -(- -- -- --
- - - - `- - - - - --
200,000 '
113,000 '
- - -
20,000
- - -, -
- - 2,0001
30,000 '
I
5,0001
30,000
230,000 :
- - _
1
110,000 ,
I
120,000 ,
' --- - J-
-
50,000 ,
-
(50 ,000)
(200,000)
-
- - -. - -
I
I
I
230,000 ' -
- _ _ - _ _ H - - -
110,0001
_- __�__- __ -___
120,000 '
- - --- J- -- -- - ---
-
- - - - - - - --
24 'Community Development Total I I -------
40,000
40,000 -
30,000 230,000 i (200,000)
FINANCE
Category 1- Existing Service Levels or Plans
25 ;Liability insurance increase above projections ?Liability 000.05.514.230.46.00
-- i- ------------- - -- -I- 1 - - - - --
26 ,Audit fee increase $30,000; audit consultant costs $10,000; ,Prof services ,000.05.514.230.41.00
-
-
r r
145,000 i
100,0001
45,000 I
I
(145,000)
Category 2 - Revenue Backed
40,000
40,000 -
40,000 i
40,000 i
-
27 'Bank fees miscfees '00005514.230.49.00
40,000
90,000 "
40,000'
1
I -
28 'Bank earnings credit based on bank fees interest income '000.361.100.00.00
90,000
40,000
40,000 ;
I
29 'Finance Total i �
40,000
; 40,000 ! -
185,000 ,
40,000 ,
(145,000)
PUBLICEWORKSI STREETS
Category 2 - Revenue Backed I I
-
-
90,000 i
90,000 i
30 'Increase to professional services for consultant work related IPW General 1000.13.532.200.41.00
�
(80,000)
90,000
20,000
Ito the Northwest Arena. These costs are tobe reimbursed by [fund_- _- _- i- _- _- _ -_ -__
the arena developer. 'Developer Fee �
1
1 -
'
90,000 "
31 'Public Works Total I I
1
I -
90,000 '
90,000
PARKSL&8?ECREATION
Category 1 - Existing Service Levels or Plans I I
32 (Additional utilities (utility costs (000.15.576.800.47.xx
80,000
30,000
r
(80,000)
80,000
30,000
(80,000)
33 'Extra Labor to support summer weekend shelter rentals and (extra labor 1000.15.576.800.12.00
additional park maintenance work due to heavy summer I I
20,000
I
1
20,000
I
I
'park usage.
I
I
I
I
34 'Purchase sound equipment, furniture for front lobby and equipment '000.07.594.730.64.02
30,000
1
1
30,000
1
I
.other equipment to support Tukwila Community Center
-_ -( fen +als_- _- _- _- _- _- _- _- _- _- _ -_ -_ -_ _- _ -_ -_- - _- _- _ -_ -_-
I_- __
-__-
__
I__- __-___
Category 2 - Revenue Backed I I
28,000
28,000
-
30,000
1
30,000 1 -
35 (Partners In Community Health (PICH) Grant (PICH Revenue (000.3xx
28,000 ;
30,000 ;
I ______________________ I salary &benefits�000.07.574.X00.XX.XX
_ _ _ _ _
28,000
I
30,0001
I
Category 4 - Initiatives � I
10,000
(10,000)
30,000
i
- 1 (30,000)
36 (Green City Partnerships with Forterra for development of (Professional 1000.15.576.800.41.00
10,000
i
30,000
I
I
Green Tukwila 20 -Year Stewardship Plan. Council approved. services I
37 (Parks & Recreation Total I I
118,000
28,000 I
(90,000)
140,000 I
30,000 (110,000) I
21 of 4
2015 -16 Mid- Biennium Budget Amendment Detail -- Spreadsheet
Ref '
Explanation
Acct Desc
Acct #
2015 Increase (Decrease) 2016 Increase (Decrease)
Expense : Revenue I Effect on
EFB
Expense
Revenue I Effect on
EFB
TRANSFERS,(REVENUEP $ i 2THER
Category 1 - Existing Service Levels or Plans
38 Unallocated budget adjustment - Estimated budgetary Unallocated
'savings from combined General Fund departments i budget adj
39 'Transferneededto add funding for 2014 carryovers for safe 'Transfer to '000.597.103.00.00
.routes to school project. Residential
I 'Streets I
40 'Transfer for Duwamish Hill Preserve project. 'Transfer to Prk, 1000.597.301.00.00
------------ -- -- -- -- -- -- -- -- -- - _LLandAcciFund a- -- -- - -- ---
41 'SCORE with pay the debt service on the 2016 debt obligation Transfer Out - 1 '000.597.214.00.00
SCORE debt
42 Reduce transfer to Arterial Street fund as a result of ,Transfer to ,000.597.140.00.00
'reduction _of L_ongacres property sale one -time revenue 'Arterial Streets I
43 'Transfer funds set aside for the Police Records Management Transfer in from X000.397.105.00.00
System to General Fund for 2016 software purchase and iContingency i
'implementation 'Fund
44 .Sales tax revenue collected through August exceeds budget .Sales tax 1000.313.100.00.00
by $1.5M; much of this is one -time revenue with !revenue I
I construction sales tax constituting $340K of the positive I I
45 ILongacres property sale is not expected to occur in 2016 as ILongacres I
- -! budgeted- - - - - - - F____ - - - :propertysale -_- - - - - -
46 'Sale of former Fire Station 53 will noccur in 2015 as Old FS 53
_budgeted. _ _ _ _ _ _ _ _ _ _ _ _ .property sale , _ _ _ _ _
47 !Reduce transfer into General Fund from the Facilities /Urban !Transfer in from 1000.397.302.00.00
I Renewal fund for Tukwila Village land sale. $500K was I F302, Tukwila I
- - 'received in 2015.- - - - - - - - - - - )Village - _I - - - - -
Category 4 - Initiatives ' '
48 Transfer out to Contingency fund for One -time revenue Transfer out 000720.597.105.00.00
(580,000).
(1,180,000)1
I
500,000 I
I
100,000 I
I
-- - - - - -- r
- -
I
,
I
I-
- -
I
.
100,000 1
100,000.
850,000 '
I
I
1
I
r
- - -
350,000 ;
I
1,700,000 F
I
r
- - (-
(200,000):
_ _ I
(1,000,000)1
- - L
- 1
1,430,000
-
--
- -
- -
_
(100,000)
(2,027,960),
I
I
I
I
- --- --- �-
(427,960)1
- -- - ---
(1,600,000),
- - -
I
- 1
I
1
- - --
_ _ _ I
I
-j
100,000 1
100,000 '
(600,000).
I
I
I
I
--- --
I
- ---
- -
I
1,000,000
I
(1,600,000
- -
I
I
- - _I _
-
1,427,960
-
-- - - - - --
-
(100,000)
49 'Transfers, Revenue & Other Total I I
(480,000)1
850,000 I
1,330,000
(1,927,960)
(600,000)1
1,327,960
(Total General Fund 000
' 915,000 !
918,000 !
3,000
988,040 !
(160,000)!
(1,148,040)
GENERAL FUND RECAP
Category 1- Existing Service Levels or Plans
50 'EXPENDITURES:
.Departmental expenditures
.Police
IFire
Community Development
'Finance
Parks & Recreation
'Unallocated budget adjustment
Total Departmental
'Transfers Out (In)
'Residential Street
Land & Park acquisition
'Arterial Street
!SCORE debt service
!Total Transfers
'TOTAL EXPENDITURES
.REVENUES:
!Transfer in from Contingency fund
'Sales tax
I Property sale proceeds:
iFormer Fire Station 53
' Tukwila Village land sale
Longacres parcel land sale
Total Property Sale Proceeds
!TOTAL REVENUE
Category 2 - Revenue Backed
--------------- - - - --
Category 3- Carryovers
Category 4 - Initiatives
-------------------------------------------------------
Police records system
Police Cops grant
Recreation Green City
Reserve for one -time revenue
600,000 850,000 250,000
420,000
680,000
80,000
(1,180,000)
0
500,000
100,000
600,000
600,000
350,000
1,700,000
(200,000)
(1,000,000)
(1,200,000)
850,000
68,000 68,000
247,000
137,000
10,000
100,000
(247,000)
(255,960) (600,000) (344,040)
634,000
713,000
200,000
145,000
80,000
1,772,000
(1,600,000)
(427,960)
(2,027,960)
(255,960)
1,000,000
(1,600,000)
(1,600,000)
(600,000)
440,000 440,000
804,000 (804,000)
474,000
200,000
30,000
100,000
51 GENERAL FUND TOTAL 915,000 918,000 3,000 988,040 (160,000) (1,148,040)
23of4
24
500,000 500,000
~ 500,000 F 500,000
200,0001 (109,000)
I I
200,000
1
(1,600,00(
(1,600,00(
2,000,001
1,550,00(
450,00(
838,950 (89,050)
838,9501 (89,050)
2015 -16 Mid- Biennium Budget Amendment Detail -- Spreadsheet
Ref i
Explanation
Acct Desc Acct #
2015 Increase (Decrease)
Expense :Revenue Effect on
EFB
2016 Increase (Decrease)
Expense
Revenue Effect on
EFB
CONTINGENCY FUND 105
Category 1- Existing Service Levels or Plans _ _ _ _ _ _ _ _
52 Transfer to General Fund of amounts set aside for the Police ?Transfer out -1-
'Records Management System 1 1
Category 4-Initiatives --------------- -_ -_ -- I --------1---- - - - - --
53 'Transfer in from the General Fund for the one -time revenue !Transfer in I
!reserve stipulated in the revised Reserve Policy I I
Total Contingency Fund 105
350,000
350,000
I (350,000)
1 (350,000)
100,000 100,000
100,000 I 100,000
350,000 200,000 (150,000)
RESIDENTIAL STREET FUND 103
Category 1- Existing Service Levels or Plans _ _ _ _ _ _ _ _ _ _ _ _ _
54 Additional transfer in from General Fund for 42nd Ave S and Transfer in from i 103.397.000.00.00
_ _ Safe RoutestoSchoolpr jpcts 'General Fund
Category 3 - Carryovers -1
55 ;40 -42nd Ave S Phase III - Actual design expenditures lower 'CIP 1103.98.595.100.65.00
than budget in 2014, carryover to 2015. I I
56 Thorndyke Safe Routes to School - Actual construction iCIP 103.98.595.100.65.00
expenditures lower than budget in 2014, carryover to 2015. 1-CIP- Grant - 1103.333.202.XX.05
'Revenue
Category 4 - Initiative I - I
57 Cascade View Safe Routes to School Phase II - Grant Funds 'CIP 1103.98.595.100.65.00
received for Phase II SRTS - increase budget for design and 'CIP 1103.98.595.300.65.00
construction in 2016. Also increase Federal grant Revenue. 'CIP - Grant - 1103.333.202.XX.02
Total Residential Street
U
309,000
129,000
180,000
309,000 200,000 (109,000)
928,000
134,000
794,000
1,856,000 1,677,900 (178,100)
ARTERIAL STREET FUND 104
Category 1- Existing Service Levels or Plans
58 Reduce transfer in from General Fund resulting from -1
! Longacres property sale delay 1 1
59 Reduce Arterial Street expenditures as a result of reduciton ? 1
in funding from General Fund 1 1
Category 4- Initiatives ---------------------1---------i-------
60 Estimated increase in beginning fund balance ,Beginning fund 1104.291*
1 'balan_ce _ _1_ _ _ _ _
(Strander Blvd Extension Phase III Council approved ICIP 1104.98.595.100.65.00
i$2million to begin design, right -of -way, and wetland 1 1
mitigation in 2016 from City funds.
Strander Blvd Extension Phase III Council approved CIP - 1104.98.595.200.65.00
!$2million to begin design, right -of -way, and wetland 1 1
(mitigation in 2016 from City funds. I I
Total Arterial Street
Category 1 - Existing Service Levels or Plans
61 Tukwila Village - Land Sale Revenue
'Total Facilities Fund 302
(1,600,000)' -
(1,600,000)1
-- -- -H - - -- --
I
2,000,0001 .- -
2,000,000 i
800,000 800,000
FACILITIES FUND 302
- - - -�- (1,000,000) (1,000,000)
CIP - Revenue 302.395.100.00.00 (1,000,000)
;Transfer to 302.597.000.00.00 (1,000,000)
(1,000,000) (1,000,000)
LID FUND 233
Category 1 - Existing Service Levels or Plans
62 ;Adjust LID revenue budget to account for assessments paid !LID revenue 1233.368.100.00.00
lin full 1 1
63 'Adjust LID principal payments to account for assessments I LID debt service 1233.00.591:950.71.00
Ipaid in full I I
'Total LID Fund 233
157,500
161,577
161,577 161,577
- I (157,500)
4,077
150,000
150,000
150,000
150,000 i
157,500 161,577 4,077 • 300,000 300,000
BOND FUNDS
Category 1- Existing Service Levels or Plans _ _ _ _ _ _ _ _ - _ _ _ _ _
64 'Remove SCORE debt service principal. SCORE is paying debt (Debt service '212.00.591.950.71.00
'service in 2015 and 2016. I I
65 'Remove SCORE debt service interest. SCORE is paying debt 'Debt service 1212.00.592.950.83.00
'service in 2015 and 2016. I I
66 'Remove transfer in from general fund to SCORE debt service (Transfer In '212.397.197.00.00
;payment. SCORE is paying debt service in 2015 and 2016. I
'Total Bond Funds 2xx
(427,960)]
(165,200):
(262,760)1
_a
(427,960)
- - (427,960)'
(427,960) (427,960)
TOTAL AMENDMENT TO 2015 -2016 BIENNIAL BUDGET $ 731,500 $ 479,577 $ (251,923) $ 3,516,080 $ 2,189,940 $ (1,326,140)
25of4
2015 and Quarter Financial Report **
TABLE OF CONTENTS
GENERAL FUND
REVENUES /EXPENDITURES BY TYPE 1
EXPENDITURES BY CATEGORY 2
DEPARTMENT SUMMARY 3
EXPENDITURES BY DEPARTMENTS WITHOUT DIVISIONS 4
CITY COUNCIL, HUMAN RESOURCES, FINANCE, CITY ATTORNEY,
MUNICIPAL COURT, TECHNOLOGY SERVICES, CONTRIBUTIONS/FUND BALANCE
EXPENDITURES BY DEPARTMENTS WITH DIVISIONS 7
MAYOR, RECREATION AND PARKS, COMMUNITY DEVELOPMENT, POLICE, FIRE
PUBLIC WORKS AND STREET MAINTENANCE,
CAPITAL IMPROVEMENT PROJECTS 19
LAND ACQUISITION RECREATION AND PARKS DEVELOPMENT, FACILITY
REPLACEMENT, GENERAL GOVERNMENT IMPROVEMENTS, FIRE IMPROVEMENTS
RESIDENTIAL STREETS, ARTERIAL STREETS
SPECIAL REVENUE FUNDS 25
HOTEL /MOTEL TAX, CONTINGENCY, DRUG SEIZURE FUND
DEBT SERVICE 28
ENTERPRISE FUNDS 30
WATER, SEWER, FOSTER GOLF COURSE, SURFACE WATER
INTERNAL SERVICE FUNDS 34
EQUIPMENT RENTAL O &M, INSURANCE, INSURANCE LEOFF 1
**
Prepared on a cash basis.
27
City of Tukwila
General Fund 000 - Revenue and Expenditures
As of September 30 2015
% of year expired
75.00%
2015
Prorated
Annual Budget Budget
Actual
Year -To -Date
Variance **
% of Annual
Budget
Revenue
General Revenue
Property Taxes
Sales and Use Taxes
Admissions Tax
Utility Taxes
Interfund Utility Tax
Gambling & Excise Taxes
Total General Revenue
Licenses and Permits
Revenue Generating Regulatory Lics
Business Licenses and Permits
Rental Housing License
Building Permits and Fees
Total Licenses and Permits
Intergovernmental Revenue
Sales tax mitigation
Seattle City Light Agreement
Grants
State entitlements
Other
Total Intergovernmental Revenue
Charges for Services
General Government
Security
Engineering Services
Transportation
Plan Check and Review Fees
Culture and Rec Fees
Total Charges for Services
Fines and Penalties
Miscellaneous Revenue
Indirect cost allocation
Ongoing Revenue
Transfers In from Fund 302
Total Revenue
Expenditures
Department Expenditures
Transfers to Debt Service Funds
Transfers to Other Funds
Total Expenditures
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
$ 14,329,171 $ 10,746,878 $ 7,819,786
17,456,427 13,092,320 14,350,288
700,000 525,000 529,560
4,024,592 3,018,444 2,878,156
1,855,900 1,391,925 1,709,726
2,538,024 1,903,518 2,140,556
40,904,114 30,678,086 29,428,072
1,820,525 1,365,394 1,843,121
826,089 619,567 747,606
35,000 26,250 41,100
1,394,000 1,045,500 1,029,921
4,075,614 3,056,711 3,661,748
1,140,000 855,000 851,096
2,211, 910 1,658,933 1,669,992
741,884 556,413 341,295
370,860 278,145 244,442
577,324 432,993 37,688
5,041,978 3,781,484 3,144,512
51,713 38,785 43,228
553,725 415,294 345,144
109,000 81,750 6,878
721,500 541,125 954,409
541,460 406,095 440,658
1,977,398 1,483,049 1,790,317
242,829 182,122 144,965
974,792 731,094 660,336
2,255,320 1,691,490 1,691,490
$ (2,927,092)
1,257,967
4,560
(140,288)
317,801
237,038
(1,250,013)
55,472,045 41,604,034 40,521,440
2,200,000 1,650,000 -
57,672,045 43,254,034 40,521,440
52,335,046 39,251,285 38,636,655
2,759,846 2,069,885 2,069,885
2,374,000 1,780,500 1,699,000
57,468,892 43,101,669 42,405,540
203,153 152,365 (1,884,100)
10,181,000 10,181,000 10,181,057
54.57%
82.21%
75.65%
71.51%
92.12%
84.34%
71.94%
477,727 101.24%
128,039 90.50%
14,850 117.43%
(15,579) 73.88%
605,038 89.85%
(3,904) 74.66%
11,060 75.50%
(215,118) 46.00%
(33,703) 65.91%
(395,305) 6.53%
(636,972) 62.37%
4,443 83.59%
(70,150) 62.33%
0.00%
(74,872) 6.31%
413,284 132.28%
34,563 81.38%
307,268 90.54%
(37,157) 59.70%
(70,758) 67.74%
0 75.00%
(1,082,594) 73.05%
(1,650,000) 0.00%
(2,732,594) 70.26%
(614,629) 73.83%
75.00%
(81,500) 71.57%
(696,129) 73.79%
(2,036,464) - 927.43%
57 100.00%
$ 10,384,153 $ 10,333,365 $ 8,296,957 $ (2,036,407)
79.90%
** Variance = Actual over (under) prorated budget Fund 000
1
29
CITY OF TUKWILA
General Fund Expenditures - By Category
As of September 30 2015
% of year expired 75.00%
TOTALS BY CATEGORY
Annual Budget
Prorated
Budget
% of Annual
Actual Spent Variance Budget Spent
SALARIES
BENEFITS
SUPPLIES
PROFESSIONAL SERVICES
INTERGOVERNMENTAL
CAPITAL EXPENDITURES
DEPARTMENTAL EXPENDITURES
TRANSFERS OUT
TOTAL EXPENDITURES
$ 27,632,896
9,566,786
1,548,538
11,064,260
2,462,566
60,000
52,335,046
$ 20,724,672
7,175,090
1,161,404
8,298,195
1,846,925
45,000
39,251,285
5,133,846 3,850,385
$ 20,924,148
7,082,357
1,135,624
7,598,108
1,856,024
40,395
38,636,655
$ 199,476
(92,733)
(25,780)
(700,087)
9,099
(4,605)
(614,629)
3,768,885 (81,500)
75.72%
74.03%
73.34%
68.67%
75.37%
67.32%
73.83%
73.41%
$ 57,468,892 $ 43,101,669 $ 42,405,540 $ (696,129)
73.79%
Prorated
TOTALS BY CATEGORY -- DETAIL Annual Budget Budget
Actual Spent Variance % Spent
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
64 MACHINERY & EQUIP, OTHER
OPERATING EXPENDITURES
00 TRANSFERS OUT
Grand Totals
$ 25,433,061
618,777
1,380,772
200,286
1,531,797
654,752
1,235,994
627,553
5,491,060
13,000
12,630
1,170,306
14,428
363,804
3,122,472
426,671
149,028
55,250
2,765,876
703,455
1,683,061
712,009
1,446,438
2,462,561
5
60,000
52,335,046
$ 19,074,796
464,083
1,035,579
150,215
1,148,848
491,064
926,996
470,665
4,118,295
9,750
9,473
877,730
10,821
272,853
2,341,854
320,003
111,771
41,438
2,074,407
527,591
1,262,296
534,007
1,084,829
1,846,921
4
45,000
39,251,285
$ 5,133,846 3,850,385
$ 19,079,225
492,001
1,348,155
4,767
1,244,643
588,988
886,435
429,038
3,928,259
1,285
3,708
842,918
21,915
270,791
1,892,889
241,099
102,146
23,142
2,020,658
704,347
1,364,057
445,502
804,268
1,855,976
48
40,395
38,636,655
$ 4,429
27,918
312,576
(145,447)
95,795
97,924
(40,561)
(41,627)
(190,036)
(8,465)
(5,765)
(34,811)
11,094
(2,062)
(448,965)
(78,904)
(9,625)
(18,295)
(53,749)
176,756
101,761
(88,504)
(280,560)
9,055
44
(4,605)
(614,629)
3,768,885 (81,500)
75.02%
79.51%
97.64%
2.38%
81.25%
89.96%
71.72%
68.37%
71.54%
9.89%
29.36%
72.03%
151.89%
74.43%
60.62%
56.51%
68.54%
41.89%
73.06%
100.13%
81.05%
62.57%
55.60%
75.37%
952.40%
67.32%
73.83%
73.41%
$ 57,468,892 $ 43,101,669 $ 42,405,540 $ (696,129)
** Variance = Actual over (under) prorated budget Fund 000 By Category
30
73.79%
2
CITY OF TUKWILA
General Fund Expenditures - By Department
As of September 30 2015
% of year expired 75%
TOTALS - ALL DEPARTMENTS
Annual
Budget
Prorated
Budget Actual Spent
% of
Annual
Budget
Variance Spent
CITY COUNCIL
MAYOR
HUMAN RESOURCES
FINANCE
CITY ATTORNEY
RECREATION
COMMUNITY DEVELOPMENT
MUNICIPAL COURT
POLICE
FIRE
TECHNOLOGY SERVICES
PUBLIC WORKS
PARK MAINTENANCE
STREET MAINTENANCE & OPERATION
TOTAL ALL DEPARTMENTS
TRANSFERS OUT (DEPT 20 ONLY)
GRAND TOTAL
$ 339,007
3,912,619
656,409
2,477,217
778,418
2,796,279
3,421,768
1,177, 909
16,487,549
11,056,925
1,181,748
3,626,476
1,346,458
3,076,264
52,335,046
5,133,846
$ 57,468,892
$ 254,255
2,934,464
492,307
1,857,913
583,814
2,097,209
2,566,326
883,432
12,365,662
8,292,694
886,311
2,719,857
1,009,844
2,307,198
39,251, 285
3,850,385
$ 43,101,669
** Variance = Actual over (under) prorated budget Fund 000 By Dept Summ
234,254
2,515,592
458,263
1,820,724
367,514
2,169, 604
2,279,066
851,637
12,736,086
8,778,756
768,618
2,512,897
1,048,740
2,094,904
38,636,655
3,768,885
42,405,540
$ (20,001) 69%
(418,873) 64%
(34,044) 70%
(37,188) 73%
(216,300) 47%
72,395 78%
(287,260) 67%
(31,795) 72%
370,424 77%
486,063 79%
(117,693) 65%
(206,960) 69%
38,896 78%
(212,294) 68%
(614,629) 74%
(81,500) 73%
$ (696,129) 74%
3
31
CITY OF TUKWILA
General Fund Expenditures - By Department
As of September 30 2015
% of year expired
75%
01 - CITY COUNCIL
Annual
Budget
Prorated
Budget Actual Spent
Variance
of Annual
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
CITY COUNCIL
182,811
14,318
8,498
2,758
53,352
4,370
16,500
6,000
40,000
10,400
339,007
137,108
10,739
6,374
2,069
40,014
3,278
12,375
4,500
30,000
7,800
254,255
136,809
10,740
6,269
1,708
40,820
2,513
6,959
2,940
21,673
3,824
234,254
(299)
1
(104)
(360)
806
(765)
(5,416)
(1,560)
(8,327)
(3,976)
(20,001)
75%
75%
74%
62%
77%
57%
42%
49%
54%
37%
69%
04 - HUMAN RESOURCES
Annual
Budget
Prorated
Budget Actual Spent
Variance
% of Annual
Budget
Spent
11 SALARIES
12 EXTRA LABOR
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE & OPERATING SUPPLIES
41 PROFESSIONAL SERVICES
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
HUMAN RESOURCES
402,738
6,000
28,351
40,215
1,379
64,221
7,517
86,075
1,500
2,000
6,108
5,105
5,200
656,409
302,054
4,500
21,263
30,161
1,034
48,166
5,638
64,556
1,125
1,500
4,581
3,829
3,900
492,307
303,371
22,381
29,801
782
48,071
6,357
24,615
2,542
2,575
3,140
12,062
2,566
458,263
1,317
(4,500)
1,117
(360)
(252)
(95)
720
(39,941)
1,417
1,075
(1,441)
8,233
(1,334)
(34,044)
75%
0.00%
79%
74%
57%
75%
85%
29%
169%
129%
51%
236%
49%
70%
05 - FINANCE
Annual
Budget
Prorated
Budget Actual Spent
Variance
% of Annual
Budget
Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
26 UNEMPLOYMENT COMPENSATION
31 OFFICE & OPERATING SUPPLIES
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES
46 INSURANCE
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49 -00 Miscellaneous
49 -03 Claims and judgments
49 -08 Credit card fees
53 EXT TAXES & OPERATING ASSMNTS
FINAN
1,028,238
30,000
10,000
75,956
102,696
4,138
197,425
13,000
19,296
110,000
1,000
5,000
2,700
338,000
62,500
477,268
21,900
450,000
5,368
771,179 732,498
22,500 5,181
7,500 1,322
56,967 55,593
77,022 71,428
3,104 2,287
148,069 134,021
9,750
14,472 10,228
82,500 113,530
750 199
3,750 2,149
2,025 2,462
253,500 338,892
46,875 57,278
357,951 293,390
16,425 80,481
337,500 204,277
4,026 8,632
1
(38,681)
(17,319)
(6,178)
(1,374)
(5,594)
(817)
(14, 048)
(9,750)
(4,244)
31,030
(551)
(1,601)
437
85,392
10,403
(64,561)
64,056
(133,223)
4,606
1
71%
17%
13%
73%
70%
55%
68%
0%
53%
103%
20%
43%
91%
100%
92%
61%
367%
45%
161%
0%
I 2,477,217 1 1,857,913 I 1,820,459
32 "" Variance = Actual over (under) prorated budfekind 000 Depts w No Divisions
4
CITY OF TUKWILA
General Fund Expenditures - By Department
As of September 30 2015
% of year expired
75%
06 - CITY ATTORNEY
Annual
Budget
Prorated
Budget Actual Spent
Variance
of Annual
Budget
Spent
12 EXTRA LABOR
21 FICA
24 INDUSTRIAL INSURANCE
31 OFFICE & OPERATING SUPPLIES
41 PROFESSIONAL SERVICES
41 -00 Professional services
41 -01 Contracted Attorney services
41 -02 Contracted prosecution service
41 -03 Special matters
42 COMMUNICATION
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
CITY ATTORNEY
3,100
768,818
92,000
350,406
121,412
205,000
2,000
2,100
1,400
1,000
778,418
2,325
576,614
69,000
262,805
91,059
153,750
1,500
1,575
1,050
750
583,814
1,836
140
23
3,436
362,021
20,471
189,591
88,011
63,948
57
367,514
1,836
140
23
1,111
(214,592)
(48,529)
(73,213)
(3,048)
(89,802)
(1,500)
(1,575)
(1,050)
(693)
(216,300)
0%
0%
0%
111%
47%
22%
54%
72%
31%
0%
0%
0%
6%
47%
09 - MUNICIPAL COURT
Annual
Budget
Prorated
Budget Actual Spent
Variance
% of Annual
Budget
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 & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
49 -00 Professional Services
49 -01 Pro Tern Judge
49 -02 Public Defender
49 -03 Interpreters
49 -04 Court Security
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
53 EXT TAXES & OPERATING ASSMNTS
64 MACHINERY & EQUIPMENT
MUNICIPAL COURT
687,216
4,500
5,016
51,035
69,117
3,138
141,181
16,708
111,500
5,000
13,000
53,000
40,500
7,300
6,215
1,558
3,300
20,120
5
50,000
1,177,909
515,412
3,375
3,762
38,276
51,838
2,354
105,886
12,531
83,625
3,750
9,750
39,750
30,375
5,475
4,661
1,169
2,475
15,090
4
37,500
883,432
522,116
4,056
600
39,334
52,732
1,848
106,048
8,768
2,932
61,786
996
8,220
"" Variance = Actual over (under) prorated budfektnd 000 Depts w No Divisions
25,626
26,944
5,839
5,519
1,564
294
17,924
2
20,275
851,637
6,704
681
(3,162)
1,058
894
(506)
162
(3,763)
2,932
(21,839)
(2,754)
(1,530)
(14,124)
(3,431)
364
858
395
(2,181)
2,834
(2)
(17,225)
(31,795)
76%
90%
12%
77%
76%
59%
75%
52%
0%
55%
20%
63%
0%
48%
67%
80%
89%
100%
5
9%
89%
40%
41%
72%
33
CITY OF TUKWILA
General Fund Expenditures - By Department
As of September 30 2015
% of year expired
75%
12 - TECHNOLOGY SERVICES
Annual
Budget
Prorated
Budget Actual Spent
Variance
% of Annual
Budget
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 & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49 -00 Miscellaneous
49 -01 Software upgrades
49 -03 Training
64 MACHINERY & EQUIPMENT
TECHNOLOGY SERVICES
520,666
2,500
37,836
51,997
2,069
120,489
6,266
132,000
21,000
107,700
1,500
6,225
56,500
105,000
15,000
88,000
500
10,000
1,181,748
390,500
1,875
28,377
38,998
1,552
90,367
4,700
99,000
15,750
80,775
1,125
4,669
42,375
78,750
11,250
66,000
375
7,500
886,311
394,071
10,538
15,165
31,323
41,173
1,879
84,549
5,736
23,905
30,213
82,550
139
4,698
14,170
19,167
17,095
1,023
625
9,341
768,618
3,571
8,663
15,165
2,946
2,175
328
(5,818)
1,036
(75,095)
14,463
1,775
(986)
30
(28,205)
(59,583)
5,845
(64,977)
250
1,841
(117,693)
76%
422%
0%
83%
79%
91%
70%
92%
18%
144%
77%
9%
75%
25%
18%
114%
1%
125%
93%
65%
20 - TRANSFERS OUT, FUND BALANCE
Annual
Budget
Prorated
Budget Actual Spent Variance
% of Annual
Budget
Spent
01 TRANSFERS OUT
Transfer to Fund 103 Street
Transfer to Fund 104 Arterial Street
Debt service transfer
Transfer out for TIB Redevelopment
Transfer to Fund 303 Gen Gov't Improve
Transfer to Fund 411 Golf Course
TRANSFERS OUT / FUND BALANCE
174,000 130,500 174,000
1,700,000 1,275,000 1,200,000
2,759,846 2,069,885 2,069,885
200,000
300,000
5,133, 846
150,000
225,000
3,850,385
34 ** Variance = Actual over (under) prorated budfekind 000 Depts w No Divisions
100,000
225,000
3,768,885
43,500
(75,000)
(50,000)
0%
100%
71%
75%
0%
50%
75%
73%
- 81,500
6
CITY OF TUKWILA
General Fund Expenditures - Mayor's Office
As of September 30 2015
% of year expired
75.00%
03 - MAYOR
Annual
Budget
Prorated
Budget
Actual
Spent
% of Annual
Variance Budget 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 & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 COMMUNICATION
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49 -00 Miscellaneous
49 -01 Memberships /Dues /Subscriptions
49 -02 Microfilming /imaging
49 -03 Employee appreciation
49 -04 Recorded documents
49 -05 Registrations
49 -08 Credit card fees
49 -51 CTR reimbursement
49 -56 Green initiatives
51 INTERGVRNMTL PROFESSIONAL SVCS
53 EXT TAXES, OPERATING ASSESSMENTS
MAYOR
1,418,063
10,500
573
103,126
141,268
5,516
244,273
57,517
10,435
1,281,470
152,600
33,800
19,750
35,553
19,750
341,425
42,415
188,600
31,529
17,500
4,300
5,650
431
6,000
45,000
37,000
1,063,547
7,875
430
77,345
105,951
4,137
183,205
43,138
7,826
961,103
114,450
25,350
14,813
26,665
14,813
256,069
31,811
141,450
23,647
13,125
3,225
4,238
323
4,500
33,750
27,750
1,076,266
8,473
81,188
105,754
3,342
185,009
44,749
1,852
720,891
31,219
19,292
6,449
18,731
7,656
201,580
37,155
102,738
4,589
24,934
4,300
2,055
760
3,000
22,049
3,141
2
2,934,464 2,515,592
3,912,619
12,719
598
(430)
3,843
(197)
(795)
1,804
1,611
(5,974)
(240,211)
(83,231)
(6,058)
(8,364)
(7,934)
(7,157)
(54,489)
5,344
(38,712)
(19,058)
11,809
1,075
(2,183)
437
(1,500)
(11,701)
(24,609)
2
(418,873)
1
1
1
75.90%
80.70%
0.00%
78.73%
74.86%
60.58%
75.74%
77.80%
17.75%
56.26%
20.46%
57.08%
32.65%
52.68%
38.76%
59.04%
87.60%
54.47%
14.55%
42.48%
00.00%
36.37%
76.41%
50.00%
49.00%
8.49%
0.00%
64.29%
03 - 100 ADMINISTRATION
Annual
Budget
Prorated
Budget
Actual
Spent
% of Annual
Variance Budget Spent
11 SALARIES
12 EXTRA LABOR
2* BENEFITS
3* SUPPLIES
4* SERVICES
5* INTERGOVERNMENTAL
MAYOR'S OFFICE ADMINISTRATION
657,346
10,000
201,403
21,858
486,103
37,000
1,413,710
493,010
7,500
151,052
16,394
364,577
27,750
1,060,283
503,309
2,540
155,612
30,211
277,017
3,142
971,831
10,299
(4,960)
4,560
13,817
(87,560)
(24,608)
(88,452)
76.57%
25.40%
77.26%
138.21%
56.99%
8.49%
68.74%
03 - 518.110 COMMUNICATIONS
Annual
Budget
Prorated
Budget
Actual
Spent
% of Annual
Variance Budget Spent
11 SALARIES
12 EXTRA LABOR
2* BENEFITS
3* SUPPLIES
4* SERVICES
COMMUNICATIONS
232,309
90,184
14,500
110,500
447,493
174,232
67,638
10,875
82,875
335,620
174,177
5,933
67,622
4,873
49,480
302,084
(55)
5,933
(16)
(6,002)
(33,395)
(33,535)
74.98%
0.00%
74.98%
33.61%
44.78%
67.51%
03 - 512.500 COURT DEFENDER
Annual
Budget
Prorated
Budget
Actual
Spent
% of Annual
Variance Budget Spent
4* SERVICES
COURT DEFENDER
477,000
357,750 298,161
(59,589)
62.51%
477,000
357,750 298,161
(59,589)
62.51%
** Variance = Actual over (under) prorated budget Fund 000 Mayor
7
35
36
CITY OF TUKWILA
General Fund Expenditures - Mayor's Office
As of September 30 2015
% of year expired 75.00%
03 - 557.201 HUMAN SERVICES
Annual Prorated Actual % of Annual
Budget Budget Spent Variance Budget Spent
11 SALARIES 168,864 126,648 128,325 1,677 75.99%
12 EXTRA LABOR 500 375 (375) 0.00%
13 OVERTIME 573 430 (430) 0.00%
2* BENEFITS 57,684 43,263 44,036 773 76.34%
3* SUPPLIES 1,688 1,266 611 (655) 36.19%
4* SERVICES 616,170 462,128 296,368 (165,760) 48.10%
SPECIAL SERVICES 845,479 634,109 469,340 (164,769) 55.51%
03 - 513.201 SISTER CITIES COMM.
Annual Prorated Actual % of Annual
Budget Budget Spent Variance Budget Spent
3* SUPPLIES 425 319 (319) 0.00%
4* SERVICES 6,050 4,538 (4,538) 0.00%
SISTER CITIES COMMITTEE 6,475 4,856 (4,856) 0.00%
03 - 558.600 PLANNING COMMISSION
Annual Prorated Actual % of Annual
Budget Budget Spent Variance Budget Spent
3* SUPPLIES 2,250 1,688 347 (1,341) 15.41%
4* SERVICES 1,500 1,125 3,825 2,700 255.00%
PLANNING COMMISSION 3,750 2,813 4,172 1,359 111.25%
Annual Prorated Actual % of Annual
03 - 513.203 EQUITY & DIVERSITY COMM. Budget Budget Spent Variance Budget Spent
3* SUPPLIES
4* SERVICES
EQUITY & DIVERSITY COMMISSION
1,200 900
2,000 1,500
3,200 2,400
480
480
(420) 39.96%
(1,500) 0.00%
(1,920) 14.99%
03 - 573.900 ARTS COMMISSION
Annual Prorated Actual % of Annual
Budget Budget Spent Variance Budget Spent
3* SUPPLIES 9,035 6,776 744 (6,032) 8.23%
4* SERVICES 16,965 12,724 16,977 4,253 100.07%
ARTS COMMISSION 26,000 19,500 17,721 (1,779) 68.16%
03 - 576.800 PARKS COMMISSION
Annual Prorated Actual % of Annual
Budget Budget Spent Variance Budget Spent
3* SUPPLIES 1,688 1,266 3,181 1,915 188.44%
4* SERVICES 2,000 1,500 1,215 (285) 60.75%
PARKS COMMISSION 3,688 2,766 4,396 1,630 119.20%
Annual Prorated Actual % of Annual
03 - 572.210 LIBRARY ADVISORY BOARD Budget Budget Spent Variance Budget Spent
3* SUPPLIES 5,000 3,750 609 (3,142) 12.17%
4* SERVICES - - 525 525 0.00%
LIBRARY ADVISORY BOARD 5,000 3,750 1,134 (2,617) 22.67%
03 - 514.300 CITY CLERK
Annual Prorated Actual % of Annual
Budget Budget Spent Variance Budget Spent
11 SALARIES 359,544 269,658 270,456 798 75.22%
2* BENEFITS 144,912 108,684 108,022 (662) 74.54%
3* SUPPLIES 10,308 7,731 5,547 (2,184) 53.81%
4* SERVICES 166,060 124,545 62,249 (62,296) 37.49%
CITY CLERK 680,824 510,618 446,273 (64,345) 65.55%
** Variance = Actual over (under) prorated budget Fund 000 Mayor 8
CITY OF TUKWILA
General Fund Expenditures - Recreation
As of September 30 2015
% of year expired 75.00%
07 - RECREATION
Prorated % of Annual
Annual Budget Budget Actual Spent Variance Budget Spent
11 SALARIES 1,302,599 976,949 967,560 (9,389) 74.28%
12 EXTRA LABOR 396,554 297,416 346,939 49,523 87.49%
13 OVERTIME 1,100 825 9,018 8,193 819.79%
21 FICA 114,660 85,995 99,844 13,849 87.08%
23 PERS 133,998 100,499 104,774 4,275 78.19%
24 INDUSTRIAL INSURANCE 45,508 34,131 52,177 18,046 114.66%
25 MEDICAL,DENTAL,LIFE,OPTICAL 292,533 219,400 206,439 (12,961) 70.57%
26 UNEMPLOYMENT COMPENSATION - 138 138 0.00%
28 UNIFORM CLOTHING - 197 197 0.00%
31 OFFICE & OPERATING SUPPLIES 108,857 81,643 83,428 1,786 76.64%
34 RESALE ITEMS 14,428 10,821 21,915 11,094 151.89%
41 PROFESSIONAL SERVICES 156,928 117,696 110,996 (6,700) 70.73%
42 COMMUNICATION 12,680 9,510 5,906 (3,604) 46.58%
43 TRAVEL 8,450 6,338 3,870 (2,468) 45.79%
44 COMMUNICATION 27,000 20,250 13,270 (6,980) 49.15%
45 OPERATING RENTALS & LEASES 59,756 44,817 39,490 (5,327) 66.09%
48 REPAIRS & MAINTENANCE 28,450 21,338 14,252 (7,086) 50.09%
49 MISCELLANEOUS 92,778 69,584 78,613 9,029 84.73%
49 -00 Miscellaneous 4,000 3,000 3,207 207 80.18%
49 -01 Printing & binding 35,000 26,250 25,974 (276) 74.21%
49 -02 Special events 13,652 10,239 12,600 2,361 92.29%
49 -04 Senior trip admissions 7,250 5,438 7,697 2,259 106.16%
49 -05 Youth trip admissions 10,680 8,010 8,550 540 80.05%
49 -08 Special accomodations 2,000 1,500 2,000 500 100.00%
49 -09 Teens 4,856 3,642 3,763 121 77.50%
49 -10 Class licenses 2,250 1,688 - (1,688) 0.00%
49 -18 Credit card fees 13,090 9,818 14,822 5.004 113.23%
64 MACHINERY& EQUIPMENT - - 10,779 10,779 0.00%
RECREATION 2,796,279 2,097,209 2,169,604 72,395 77.59%
15 - PARK MAINTENANCE
Prorated % of Annual
Annual Budget Budget Actual Spent Variance Budget Spent
00 UNALLOCATED BUDGET REDUCTION - - 0.00%
11 SALARIES 599,379 449,534 443,696 (5,839) 74%
12 EXTRA LABOR - 14,151 14,151 0.00%
13 OVERTIME 2,295 1,721 2,627 906 114%
21 FICA 45,735 34,301 35,014 712 77%
23 PERS 59,974 44,981 43,947 (1,033) 73%
24 INDUSTRIAL INSURANCE 20,582 15,437 13,517 (1,920) 66%
25 MEDICAL,DENTAL,LIFE,OPTICAL 124,669 93,502 88,141 (5,360) 71%
26 UNEMPLOYMENT COMPENSATION - - - - 0.00%
28 UNIFORM CLOTHING 1,980 1,485 454 (1,031) 23%
31 OFFICE & OPERATING SUPPLIES 36,968 27,726 37,564 9,838 102%
35 SMALL TOOLS & MINOR EQUIPMENT 1,500 1,125 3,072 1,947 205%
41 PROFESSIONAL SERVICES 25,000 18,750 26,059 7,309 104%
42 COMMUNICATION - - - 0.00%
43 TRAVEL - 149 149 0.00%
44 ADVERTISING - - - - 0.00%
45 OPERATING RENTALS & LEASES 123,976 92,982 89,636 (3,346) 72%
47 PUBLIC UTILITY SERVICES 263,400 197,550 227,217 29,667 86%
48 REPAIRS & MAINTENANCE 37,000 27,750 14,695 (13,055) 40%
49 MISCELLANEOUS 4,000 3,000 8,802 5,802 220%
63 OTHER IMPROVEMENTS - - - 0.00%
64 MACHINERY & EQUIPMENT - - - 0.00%
PARK MAINTENANCE 1,346,458 1,009,844 1,048,740 38,896 78%
** Variance = Actual over (under) prorated budget Fund 000 Rec, Prk
9
37
CITY OF TUKWILA
General Fund Expenditures - Recreation
As of September 30 2015
% of year expired 75.00%
07 - 100 PARKS ADMINISTRATION
Prorated % of Annual
Annual Budget Budget Actual Spent Variance Budget Spent
11 SALARIES 232,899 174,674 174,623 (52) 74.98%
12 EXTRA LABOR 5,000 3,750 - (3,750) 0.00%
13 OVERTIME 500 375 - (375) 0.00%
2* BENEFITS 75,922 56,942 57,246 304 75.40%
3* SUPPLIES 5,917 4,438 10,349 5,911 174.90%
4* SERVICES 13,050 9,788 10,379 592 79.53%
6* CAPITAL - - 10,779 10,779 0.00%
PARKS ADMINISTRATION 333,288 249,966 263,375 13,409 79.02%
07 - 574.200 RECREATION
Prorated % of Annual
Annual Budget Budget Actual Spent Variance Budget Spent
11 SALARIES 563,894 422,921 416,446 (6,475) 73.85%
12 EXTRA LABOR 345,959 259,469 346,939 87,469 100.28%
13 OVERTIME - - 2,632 2,632 0.00%
2* BENEFITS 297,030 222,773 249,599 26,826 84.03%
3* SUPPLIES 76,671 57,503 50,972 (6,532) 66.48%
4* SERVICES 163,686 122,765 125,111 2,347 76.43%
RECREATION 1,447,240 1,085,430 1,191,698 106,268 82.34%
07 - 574.204 SPECIAL EVENTS
Prorated % of Annual
Annual Budget Budget Actual Spent Variance Budget Spent
11 SALARIES 143,825 107,869 111,980 4,111 77.86%
12 EXTRA LABOR 11,512 8,634 - (8,634) 0.00%
13 OVERTIME 600 450 1,845 1,395 307.55%
2* BENEFITS 57,832 43,374 44,372 998 76.73%
3* SUPPLIES 26,215 19,661 16,066 (3,595) 61.29%
4* SERVICES 82,950 62,213 57,066 (5,146) 68.80%
SPECIAL EVENTS 322,934 242,201 231,329 (10,871) 71.63%
07 - 574.205 RENTAL
Prorated % of Annual
Annual Budget Budget Actual Spent Variance Budget Spent
11 SALARIES 361,981 271,486 264,512 (6,974) 73.07%
12 EXTRA LABOR 34,083 25,562 - (25,562) 0.00%
13 OVERTIME - - 4,541 4,541 0.00%
2* BENEFITS 155,915 116,936 112,353 (4,583) 72.06%
3* SUPPLIES 14,482 10,862 27,957 17,096 193.05%
4* SERVICES 126,356 94,767 73,839 (20,928) 58.44%
SPECIAL EVENTS 692,817 519,613 483,202 (36,410) 69.74%
** Variance = Actual over (under) prorated budget Fund 000 Rec, Prk
38
10
CITY OF TUKWILA
General Fund Expenditures - Community Development
As of September 30 2015
% of year expired
75.00%
08 - COMMUNITY DEVELOPMENT
Annual Budget
Prorated
Budget
Actual Spent
% of Annual
Variance Budget 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
34 ITEMS PURCH. FOR INVENT /RESALE
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 COMMUNICATION
45 OPERATING RENTALS & LEASES
47 PUBLIC UTILITY SERVICE
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49 -00 Miscellaneous
49 -02 Building Abatement Program
49 -04 Recycling KC WRR
49 -07 Miscellaneous
49 -08 Credit Card Fees
49 -30 Dues & Subscriptions
49 -40 Training
49 -53 Hearing Examiner Fees
51 INTERGOVERNMENTAL
53 EXT TAXES, OPERATING ASSESSMENTS
COMMUNITY DEVELOPMENT
1,894,315
122,000
5,951
144,634
192,111
18,363
346,595
2,975
29,280
320
375,406
5,000
9,300
3,500
24,341
44,050
173,627
24,427
50,000
1,000
54,500
22,000
8,000
8,700
5.000
30,000
1,420,736
91,500
4,463
108,476
144,083
13,772
259,946
2,231
21,960
240
281,555
3,750
6,975
2,625
18,256
33,038
130,220
18,320
37,500
750
40,875
16,500
6,000
6,525
3,750
22.500
1,311,722
76,173
5,008
105,658
133,041
9,250
216,488
99
31,430
429
305,644
2,687
2,656
411
19,130
694
8,827
42,278
4,118
13,221
1,051
1,484
12,407
2,607
7,650
(259)
7,444
1
3,421,768
2,566,326
2,279,066
(109,014)
(15,327)
545
(2,818)
(11,042)
(4,523)
(43,458)
(2,133)
9,470
189
24,089
(1,063)
(4,319)
(2,214)
874
694
(24,211)
(87,942)
(14,203)
(24,279)
301
(39,391)
(4,093)
(3,393)
1,125
(4,009)
(15,057)
1
(287,260)
69.25%
62.44%
84.15%
73.05%
69.25%
50.37%
62.46%
3.31%
107.34%
134.13%
81.42%
53.74%
28.55%
11.74%
78.59%
0.00%
20.04%
24.35%
16.86%
26.44%
105.07%
2.72%
56.39%
32.59%
87.93%
-5.18%
24.81%
0.00%
66.60%
08 - 100 ADMINISTRATION
Annual Budget
Prorated
Budget
Actual Spent
% of Annual
Variance Budget Spent
11 SALARIES
13 OVERTIME
2* BENEFITS
3* SUPPLIES
4* SERVICES
5* INTERGOVERNMENTAL
ADMINISTRATION
222,504
2,451
80,394
11,400
14,800
331,549
166,878
1,838
60,296
8,550
11,100
167,857
725
65,613
17,639
17,870
1
248,662
269,705
979
(1,113)
5,317
9,089
6,770
1
21,043
75.44%
29.59%
81.61%
154.73%
120.74%
0.00%
81.35%
08 - 558.6XX PLANNING
Annual Budget
Prorated
Budget
Actual Spent
% of Annual
Variance Budget Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
2* BENEFITS
3* SUPPLIES
4* SERVICES
5* INTERGOVERNMENTAL
PLANNING
723,584
113,000
1,000
271,712
14,200
204,906
30,000
1,358,402
542,688
84,750
750
203,784
10,650
153,680
22,500
1,018,802
577,326
76,173
550
187,118
14,551
271,499
7,444
1,134,662
34,638
(8,577)
(200)
(16,666)
3,901
117,820
(15,057)
115,860
79.79%
67.41%
55.01%
68.87%
102.47%
132.50%
24.81%
83.53%
08 - 558.603 CODE ENFORCEMENT
Annual Budget
Prorated
Budget
Actual Spent
% of Annual
Variance Budget Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
2* BENEFITS
3* SUPPLIES
4* SERVICES
180,682 135,512
9,000 6,750
1,000 750
70,194 52,646
500 375
102,029 76,522
** Variance = Actual over (under) prorated budget Fund 000 DCD
159,249
2,142
57,430
(2,678)
32,523
23,738 88.14%
(6,750) 0.00%
1,392 214.21%
4,785 81.82%
(3,053) - 535.62%
(43,999) 31.88%
11
39
CITY OF TUKWILA
General Fund Expenditures - Community Development
As of September 30 2015
% of year expired 75.00%
CODE ENFORCEMENT 363,405 272,554 248,667 (23,887) 68.43%
Prorated % of Annual
08 - 559.100 PERMIT COORDINATION Annual Budget Budget Actual Spent Variance Budget Spent
11 SALARIES 259,968 194,976 180,161 (14,815) 69.30%
2* BENEFITS 96,614 72,461 73,142 682 75.71%
3* SUPPLIES 3,000 2,250 767 (1,483) 25.56%
4* SERVICES 77,200 57,900 14,120 (43,780) 18.29%
PERMIT COORDINATION 436,782 327,587 268,191 (59,396) 61.40%
08 - 559.600 BUILDING DIVISION
Prorated % of Annual
Annual Budget Budget Actual Spent Variance Budget Spent
11 SALARIES 464,497 348,373 210,270 (138,103) 45.27%
13 OVERTIME 1,500 1,125 1,564 439 104.24%
2* BENEFITS 170,092 127,569 76,164 (51,405) 44.78%
3* SUPPLIES 500 375 1,580 1,205 316.01%
4* SERVICES 236,289 177,217 46,313 (130,904) 19.60%
BUILDING DIVISION 872,878 654,659 335,891 (318,767) 38.48%
08 - 559.200 RENTAL HOUSING
Prorated % of Annual
Annual Budget Budget Actual Spent Variance Budget Spent
11 SALARIES
13 OVERTIME
2* BENEFITS
RENTAL HOUSING
43,080 32,310
15,672
11,754
16,857 (15,453) 39.13%
27 27 0.00%
5,068 (6,686) 32.34%
58,752 44,064 21,952 (22,112) 37.36%
** Variance = Actual over (under) prorated budget Fund 000 DCD
40
12
CITY OF TUKWILA
General Fund Expenditures - Police Department
As of September 30 2015
% of year expired 75.00%
10 - POLICE
Prorated % of Annual
Annual Budget Budget Actual Spent Variance Budget Spent
11 SALARIES 8,095,782 6,071,837 6,230,200 158,364 76.96%
12 EXTRA LABOR 1,000 750 - (750) 0.00%
13 OVERTIME 904,949 678,712 742,455 63,744 82.04%
21 FICA 609,816 457,362 529,311 71,949 86.80%
22 LEOFF 363,203 272,402 317,074 44,672 87.30%
23 PERS 115,318 86,489 82,025 (4,463) 71.13%
24 INDUSTRIAL INSURANCE 216,342 162,257 134,124 (28,133) 62.00%
25 MEDICAL,DENTAL,LIFE,OPTICAL 1,762,090 1,321,568 1,314,615 (6,952) 74.61%
26 UNEMPLOYMENT COMPENSATION - 143 143 0.00%
28 UNIFORM CLOTHING - - - 0.00%
31 OFFICE & OPERATING SUPPLIES 166,600 124,950 141,516 16,566 84.94%
35 SMALL TOOLS & MINOR EQUIPMENT 600 450 7,592 7,142 1265.27%
41 PROFESSIONAL SERVICES 78,375 58,781 44,465 (14,316) 56.73%
42 COMMUNICATION 90,071 67,553 65,640 (1,913) 72.88%
43 TRAVEL 32,380 24,285 29,265 4,980 90.38%
44 COMMUNICATION 1,500 1,125 - (1,125) 0.00%
45 OPERATING RENTALS & LEASES 1,309,718 982,289 948,992 (33,296) 72.46%
46 INSURANCE 240,000 180,000 240,000 60,000 100.00%
47 PUBLIC UTILITY SERVICES - - 1,659 1,659 0.00%
48 REPAIRS & MAINTENANCE 179,733 134,800 123,248 (11,552) 68.57%
49 MISCELLANEOUS 79,511 59,633 67,244 7,610 84.57%
49 -00 Miscellaneous 77,661 58,246 60,398 2,152 77.77%
49 -03 Explorer Post 1,850 1,388 1,876 489 101.41%
51 INTERGVRNMTL PROFESSIONAL SVCS 2,240,561 1,680,421 1,716,516 36,096 76.61%
POLICE 16,487,549 12,365,662 12,736,086 370,424 77.25%
10 - 100 POLICE ADMINISTRATION
Prorated % of Annual
Annual Budget Budget Actual Spent Variance Budget Spent
11 SALARIES 874,253 655,690 683,404 27,714 78.17%
13 OVERTIME 3,147 2,360 2,102 (258) 66.81%
2* BENEFITS 255,083 191,312 195,818 4,506 76.77%
3* SUPPLIES 24,000 18,000 20,860 2,860 86.92%
4* SERVICES 521,323 390,992 393,845 2,853 75.55%
5* INTEGOVERNMENTAL 15,900 11,925 10,084 (1,841) 63.42%
POLICE ADMINISTRATION 1,693,706 1,270,280 1,306,114 35,834 77.12%
10 - 220 PATROL
Prorated % of Annual
Annual Budget Budget Actual Spent Variance Budget Spent
11 SALARIES 3,112,482 2,334,362 2,665,263 330,901 85.63%
13 OVERTIME 527,274 395,456 355,136 (40,320) 67.35%
2* BENEFITS 1,348,487 1,011,365 1,123,883 112,518 83.34%
3* SUPPLIES 60,300 45,225 44,477 (748) 73.76%
4* SERVICES 811,532 608,649 619,575 10,926 76.35%
5* INTERGOVERNMENTAL 1,308,000 981,000 958,180 (22,820) 73.26%
PATROL 7,168,075 5,376,056 5,766,514 390,457 80.45%
10 - 230 SPECIAL SERVICES
Prorated % of Annual
Annual Budget Budget Actual Spent Variance Budget Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
2* BENEFITS
3* SUPPLIES
4* SERVICES
SPECIAL SERVICES
686,456 514,842
1,000 750
34,424 25,818
269,987 202,490
19,900 14,925
26,047 19,535
1,037,814 778,361
** Variance = Actual over (under) prorated budget Fund 000 Pol
456,785
51,809
180,897
17,073
21,548
728,112
(58,057) 66.54%
(750) 0.00%
25,991 150.50%
(21,593) 67.00%
2,148 85.79%
2,013 82.73%
(50,248) 70.16%
13
41
CITY OF TUKWILA
General Fund Expenditures - Police Department
As of September 30 2015
% of year expired 75.00%
10 - 210 INVESTIGATIONS
Prorated % of Annual
Annual Budget Budget Actual Spent Variance Budget Spent
11 SALARIES 1,174,693 881,020 965,281 84,261 82.17%
13 OVERTIME 113,769 85,327 108,767 23,440 95.60%
2* BENEFITS 406,237 304,678 338,679 34,001 83.37%
3* SUPPLIES 7,000 5,250 11,358 6,108 162.26%
4* SERVICES 254,256 190,692 190,236 (457) 74.82%
INVESTIGATIONS 1,955,955 1,466,966 1,614,320 147,354 82.53%
10 - 250 ANTI -CRIME
Prorated % of Annual
Annual Budget Budget Actual Spent Variance Budget Spent
11 SALARIES 464,688 348,516 366,005 17,489 78.76%
13 OVERTIME 90,599 67,949 69,301 1,352 76.49%
2* BENEFITS 172,383 129,287 138,546 9,259 80.37%
3* SUPPLIES 2,000 1,500 643 (857) 32.14%
4* SERVICES 138,621 103,966 93,342 (10,624) 67.34%
ANTI -CRIME 868,291 651,218 667,837 16,619 76.91%
Prorated % of Annual
10 - 300 PROFESSIONAL STANDARDS Annual Budget Budget Actual Spent Variance Budget Spent
11 SALARIES 1,292,415 969,311 753,370 (215,941) 58.29%
13 OVERTIME 81,147 60,860 106,089 45,229 130.74%
2* BENEFITS 452,652 339,489 279,573 (59,916) 61.76%
3* SUPPLIES 8,300 6,225 15,757 9,532 189.84%
4* SERVICES 134,148 100,611 99,427 (1,184) 74.12%
PROFESSIONAL STANDARDS 1,968,662 1,476,497 1,254,216 (222,280) 63.71%
10 - 400 TRAINING
Prorated % of Annual
Annual Budget Budget Actual Spent Variance Budget Spent
11 SALARIES 146,776 110,082 72,440 (37,642) 49.35%
13 OVERTIME 11,147 8,360 18,282 9,921 164.00%
2* BENEFITS 47,858 35,894 23,746 (12,147) 49.62%
3* SUPPLIES 41,100 30,825 34,694 3,869 84.41%
4* SERVICES 94,671 71,003 78,580 7,577 83.00%
TRAINING 341,552 256,164 227,743 (28,421) 66.68%
10 - 700 TRAFFIC
Prorated % of Annual
Annual Budget Budget Actual Spent Variance Budget Spent
11 SALARIES 344,019 258,014 267,652 9,638 77.80%
13 OVERTIME 43,442 32,582 30,968 (1,613) 71.29%
2* BENEFITS 114,082 85,562 96,150 10,589 84.28%
3* SUPPLIES 4,600 3,450 4,246 796 92.31%
4* SERVICES 30,690 23,018 23,961 943 78.07%
TRAFFIC 536,833 402,625 422,977 20,353 78.79%
Prorated % of Annual
10 - 528,600 COMMUNICATION, DISPATCH Annual Budget Budget Actual Spent Variance Budget Spent
5* INTERGOV 916,661 687,496 748,253 60,757 81.63%
COMMUNICATION, DISPATCH 916,661 687,496 748,253 60,757 81.63%
** Variance = Actual over (under) prorated budget Fund 000 Pol
42
14
CITY OF TUKWILA
General Fund Expenditures - Fire Department
As of September 30 2015
% of year expired
75%
11 - FIRE
Annual Budget
Prorated
Budget
Actual Spent
% of Annual
Variance Budget Spent
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 COMPENSATION
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES
46 INSURANCE
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49 -00 Miscellaneous
49 -05 Uniform cleaning
49 -08 Credit card fees
51 INTERGVRNMTL PROFESSIONAL SVCS
FIRE
6,506,998
434,858
200,286
98,569
291,549
41,774
247,568
1,597,266
1,500
285,077
200,268
56,000
32,170
7,000
578,887
90,000
73,360
43,921
114,874
78,083
20,791
1,000
15,000
155,000
11,056,925
4,880,249
326,144
150,215
73,927
218,662
31,331
185,676
1,197,950
1,125
213,808
150,201
42,000
24,128
5,250
434,165
67,500
55,020
32,941
86,156
58,562
15,593
750
116,250
8,292,694
5,090,167
5,123
550,866
4,767
88,291
271,915
27,463
175,866
1,168,059
1,712
251,185
227,143
56,234
37,705
12,341
446,478
90,000
52,780
34,716
57,069
32,955
14,422
863
8,530
128,876
8,778,756
209,918
5,123
224,722
(145,447)
14,365
53,253
(3,867)
(9,810)
(29,890)
587
37,377
76,942
14,234
13,577
7,091
12,313
22,500
(2,240)
1,775
(29,086)
(25,608)
(1,172)
113
O
12,626
486,063
78%
0.00%
127%
2%
90%
93%
66%
71%
73%
0.00%
114%
88%
113%
100%
117%
176%
77%
100%
72%
79%
50%
42%
69%
86%
7%
83%
79%
11 - 100 FIRE ADMINISTRATION
Annual Budget
Prorated
Budget
Actual Spent
% of Annual
Variance Budget Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
2* BENEFITS
3* SUPPLIES
4* SERVICES
FIRE ADMINISTRATION
392,239
500
116,886
8,877
170,311
688,813
294,179
375
87,665
6,658
127,733
516,610
321,479
1,876
25
89,304
7,571
145,828
566,084
27,300
1,876
(350)
1,639
914
18,095
49,474
82%
0.00%
5%
76%
85%
86%
82%
11 -200 FIRE SUPPRESSION
Annual Budget
Prorated
Budget
Actual Spent
% of Annual
Variance Budget Spent
11 SALARIES
13 OVERTIME
15 HOLIDAY PAY
2* BENEFITS
3* SUPPLIES
4* SERVICES
FIRE SUPPRESSION
5,184,097
374,358
200,286
1,915,322
288,100
523,728
8,485,891
3,888,073
280,769
150,215
1,436,492
216,075
392,796
6,364,418
4,033,684
468,386
4,767
1,447,514
266,499
415,100
6,635,949
145,611
187,617
(145,447)
11,022
50,424
22,304
271,531
78%
125%
2%
76%
93%
79%
78%
11 -300 FIRE PREVENTION
Annual Budget
Prorated
Budget
Actual Spent
of Annual
Variance Budget Spent
11 SALARIES
13 OVERTIME
2* BENEFITS
3* SUPPLIES
4* SERVICES
FIRE PREVENTION
498,915
30,000
136,359
9,000
74,134
748,408
374,186
22,500
102,269
6,750
55,601
561,306
** Variance = Actual over (under) prorated budget Fund 000 Fire
410,520
47,884
105,106
13,469
62,710
639,688
36,334
25,384
2,836
6,719
7,109
78,382
15
82%
160%
77%
150%
85%
85%
43
CITY OF TUKWILA
General Fund Expenditures - Fire Department
As of September 30 2015
% of year expired
75%
11 -400 FIRE TRAINING
Annual Budget
Prorated
Budget
Actual Spent
% of Annual
Variance Budget Spent
11 SALARIES
13 OVERTIME
2" BENEFITS
3" SUPPLIES
4* SERVICES
FIRE TRAINING
228,216
20,000
52,522
8,500
80,143
389,381
171,162
15,000
39,392
6,375
60,107
292,036
170,903
14,707
45,515
3,447
47,639
282,211
(259)
(293)
6,123
(2,928)
(12,468)
(9,824)
75%
74%
87%
41%
59%
72%
11 - 522,500 FIRE FACILITIES
Annual Budget
Prorated
Budget
Actual Spent
% of Annual
Variance Budget Spent
3* SUPPLIES
4* SERVICES
FIRE FACILITIES
28,500
82,360
110,860
21,375
61,770
83,145
16,436
54,482
70,918
(4,939)
(7,288)
(12,227)
58%
66%
64%
11 - 601 FIRE HAZMAT
Annual Budget
Prorated
Budget
Actual Spent
% of Annual
Variance Budget Spent
3* SUPPLIES
4* SERVICES
FIRE HAZMAT
9,000
39,537
48,537
6,750
29,653
36,403
2,229
30,807
33,037
(4,521)
1,154
(3,366)
25%
78%
68%
11 - 602 FIRE RESCUE
Annual Budget
Prorated
Budget
Actual Spent
% of Annual
Variance Budget Spent
3* SUPPLIES
4" SERVICES
FIRE RESCUE
6,000
6,000
12,000
4,500
4,500
9,000
3,531
3,531
(969)
(4,500)
(5,469)
59%
0.00%
29%
11 - 525,600 EMERGENCY PREPAREDNESS Annual Budget
Prorated
Budget
Actual Spent
% of Annual
Variance Budget Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
2" BENEFITS
3" SUPPLIES
4" SERVICES
EMERGENCY PREPAREDNESS
203,531
10,000
57,137
100,868
12,174
383,710
152,648
7,500
42,853
75,651
9,131
287,783
153,581
3,247
19,864
45,869
146,582
25,638
394,781
932
3,247
12,364
3,017
70,931
16,508
106,998
75%
0.00%
199%
80%
145%
211%
103%
11 - 526,800 RESCUE AND EMERGENCY
Annual Budget
Prorated
Budget
Actual Spent
% of Annual
Variance Budget Spent
3" SUPPLIES
4" SERVICES
RESCUE AND EMERGENCY
26,500
7,825
34,325
19,875
5,869
25,744
18,563
5,119
23,682
(1,312)
(750)
(2,062)
70%
65%
69%
11 - 528,600 COMMUNICATION, DISPATCH Annual Budget
Prorated
Budget
Actual Spent
% of Annual
Variance Budget Spent
5" INTERGOV
COMMUNICATION, DISPATCH
155,000
116,250
128,876
12,626
83%
155,000
116,250
128,876
12,626
83%
"" Variance = Actual over (under) prorated budget Fund 000 Fire
44
16
CITY OF TUKWILA
General Fund Expenditures - Public Works
As of September 30 2015
% of year expired 75.00%
TOTAL PUBLIC WORKS
Prorated % of Annual
Annual Budget Budget Actual Spent Variance Budget Spent
11 SALARIES 1,980,174 1,485,131 1,383,712 (101,418) 69.88%
12 EXTRA LABOR 2,000 1,500 - (1,500) 0.00%
13 OVERTIME 4,556 3,417 16,994 13,577 372.99%
21 FICA 145,696 109,272 105,580 (3,692) 72.47%
23 PERS 197,731 148,298 136,480 (11,818) 69.02%
24 INDUSTRIAL INSURANCE 31,117 23,338 17,025 (6,313) 54.71%
25 MEDICAL,DENTAL,LIFE,OPTICAL 362,235 271,676 234,967 (36,709) 64.87%
28 UNIFORM CLOTHING 3,800 2,850 565 (2,285) 14.87%
31 OFFICE & OPERATING SUPPLIES 100,650 75,488 58,114 (17,373) 57.74%
35 SMALL TOOLS & MINOR EQUIPMENT 4,250 3,188 107 (3,080) 2.52%
41 PROFESSIONAL SERVICES 31,400 23,550 27,115 3,565 86.35%
42 COMMUNICATION 5,850 4,388 5,509 1,122 94.18%
43 TRAVEL 1,183 887 2,486 1,598 210.12%
45 OPERATING RENTALS & LEASES 177,150 132,863 120,534 (12,329) 68.04%
46 INSURANCE - - - - 0.00%
47 PUBLIC UTILITY SERVICES 359,449 269,587 243,988 (25,599) 67.88%
48 REPAIRS & MAINTENANCE 203,200 152,400 153,593 1,193 75.59%
49 MISCELLANEOUS 16,035 12,026 6,127 (5,899) 38.21%
49 -00 Miscellaneous 10,035 7,526 6,127 (1,399) 61.06%
49 -08 Credit card fees 1.000 750 (750) 0.00%
49 -50 Neighborhood revitalization 5,000 3.750 (3,750) 0.00%
PUBLIC WORKS 3,626,476 2,719,857 2,512,897 (206,960) 69.29%
Prorated % of Annual
16 - STREET MAINTENANCE & OPERATION Annual Budget Budget Actual Spent Variance Budget Spent
00 UNALLOCATED BUDGET REDUCTION - - - 0.00%
11 SALARIES 814,082 - 487,037 487,037 60%
12 EXTRA LABOR 43,723 - 19,530 19,530 45%
13 OVERTIME 11,474 - 4,102 4,102 36%
21 FICA 62,065 - 40,245 40,245 65%
23 PERS 81,297 - 51,547 51,547 63%
24 INDUSTRIAL INSURANCE 29,075 - 15,210 15,210 52%
25 MEDICAL,DENTAL,LIFE,OPTICAL 184,731 - 101,031 101,031 55%
26 UNEMPLOYMENT COMPENSATION - - 1,004 1,004 0%
28 UNIFORM CLOTHING 2,375 - 681 681 29%
31 OFFICE & OPERATING SUPPLIES 328,100 - 157,896 157,896 48%
35 SMALL TOOLS & MINOR EQUIPMENT 14,431 - 3,494 3,494 24%
41 PROFESSIONAL SERVICES 4,000 - 2,360 2,360 59%
42 COMMUNICATION 4,300 - 905 905 21%
43 TRAVEL 2,700 - 66 66 2%
44 ADVERTISING 1,500 - 438 438 29%
45 OPERATING RENTALS & LEASES 437,804 - 325,803 325,803 74%
46 INSURANCE 35,455 - 35,455 35,455 100%
47 PUBLIC UTILITY SERVICES 986,852 - 837,719 837,719 85%
48 REPAIRS & MAINTENANCE 27,100 4,711 4,711 17%
49 MISCELLANEOUS 5,200 - 5,627 5,627 108%
64 MACHINERY & EQUIPMENT - - - - 0.00%
STREET MAINTENANCE & OPERATION 3,076,264 0 2,094,904 2,094,904 68%
13 - 100 PUBLIC WORKS ADMIN
Prorated % of Annual
Annual Budget Budget Actual Spent Variance Budget Spent
11 SALARIES 427,222 320,417 310,566 (9,850) 72.69%
12 EXTRA LABOR 2,000 1,500 - (1,500) 0.00%
2* BENEFITS 128,715 96,536 88,648 (7,889) 68.87%
3* SUPPLIES 8,000 6,000 6,071 71 75.89%
4* SERVICES 12,370 9,278 9,118 (160) 73.71%
PUBLIC WORKS ADMINISTRATION 578,307 433,730 414,403 (19,327) 71.66%
** Variance = Actual over (under) prorated budget Fund 000 PW ,Street
17
45
CITY OF TUKWILA
General Fund Expenditures - Public Works
As of September 30 2015
% of year expired 75.00%
Prorated % of Annual
13 -101 MAINTENANCE ADMINISTRATION Annual Budget Budget Actual Spent Variance Budget Spent
11 SALARIES 247,188 185,391 189,225 3,834 76.55%
2* BENEFITS 98,370 73,778 74,342 565 75.57%
3* SUPPLIES 5,000 3,750 2,515 (1,235) 50.29%
4* SERVICES 16,832 12,624 7,504 (5,120) 44.58%
MAINTENANCE ADMINISTRATION 367,390 275,543 273,586 (1,956) 74.47%
13 - 200 ENGINEERING
Prorated % of Annual
Annual Budget Budget Actual Spent Variance Budget Spent
11 SALARIES 406,419 304,814 263,252 (41,562) 64.77%
2* BENEFITS 138,913 104,185 86,415 (17,769) 62.21%
3* SUPPLIES 8,000 6,000 4,083 (1,917) 51.04%
4* SERVICES 51,488 38,616 40,497 1,881 78.65%
ENGINEERING 604,820 453,615 394,248 (59,367) 65.18%
13 - 102 DEVELOPMENT SERVICES
Prorated % of Annual
Annual Budget Budget Actual Spent Variance Budget Spent
11 SALARIES 324,164 243,123 243,483 360 75.11%
13 OVERTIME 3,442 2,582 6,234 3,652 181.10%
2* BENEFITS 124,783 93,587 93,428 (159) 74.87%
DEVELOPMENT SERVICES 452,389 339,292 343,144 3,853 75.85%
13 - 518.300 FACILITY MAINTENANCE
Prorated % of Annual
Annual Budget Budget Actual Spent Variance Budget Spent
11 SALARIES 575,181 431,386 377,186 (54,199) 65.58%
13 OVERTIME 1,114 836 10,760 9,925 965.90%
2* BENEFITS 249,798 187,349 151,784 (35,564) 60.76%
3* SUPPLIES 83,900 62,925 45,553 (17,372) 54.29%
4* SERVICES 713,577 535,183 502,233 (32,950) 70.38%
FACILITY MAINTENANCE 1,623,570 1,217,678 1,087,516 (130,162) 66.98%
** Variance = Actual over (under) prorated budget Fund 000 PW ,Street
46
18
City of Tukwila
Street Fund 103 - Revenue and Expenditures
As of September 30 2015
% of year expired 75.00%
2015
Prorated Actual % of Annual
Annual Budget Budget Year -To -Date Variance'* Budget
Revenue
Intergovernmental Revenue
MVFT Cities $ 269,042 $ 201,782 $ 199,794 $ (1,987) 74.26%
State Agencies - - - 0.00%
Dept of Transportation - Thorndyke 29,000 21,750 28,612 6,862 98.66%
State Grant - Cascade View - 190,019 190,019 0.00%
State Grant - Thorndyke 51,000 38,250 - (38,250) 0.00%
Total Intergovernmental Revenue $ 349,042 $ 261,782 $ 418,425 $ 156,644 119.88%
Miscellaneous Revenue
Investment Earnings 1,800 1,350 788 (562) 43.77%
Plan /Development Contributions - - 38,242 38,242 0.00%
Total Miscellaneous Revenue 1,800 1,350 39,030 37,680 2168.33%
Transfers In 174,000 130,500 174,000 43,500 100.00%
Total Revenue
524,842 393,632 631,455 237,824
120.31%
Expenditures
11 Salaries - 73,480 73,480 0.00%
13 Overtime 651 651 0.00%
21 FICA 5,650 5,650 0.00%
23 PERS - 7,139 7,139 0.00%
24 Industrial Insurance 1,601 1,601 0.00%
25 Medical, Dental, Life, Optical - - 10,992 10,992 0.00%
41 Professional Services 898,000 673,500 173,099 (500,401) 19.28%
44 Advertising - - 125 125 0.00%
64 Capital Outlay 970,000 727,500 591,356 (136,144) 60.96%
Total Streets Fund 1,868,000 1,401,000 864,092 (536,908) 46.26%
Total Expenditures 1,868,000 1,401,000 864,092 (536,908) 46.26%
Change in Fund Balance (1,343,158) (1,007,369) (232,637) 774,732 17.32%
Beginning Fund Balance 1,165,000 1,165,000 1,164,293 (707) 99.94%
Ending Fund Balance $ (178,158) $ 157,632 $ 931,656 $ 774,025 - 522.94%
Cash and investments $ 905,138
** Variance = Actual over (under) prorated budget Fund 103
19
47
City of Tukwila
Arterial Street Fund 104 - Revenue and Expenditures
As of September 30 2015
% of year expired
75.00%
2015
Annual Budget
Prorated Actual
Budget Year -To -Date
Variance **
% of Annual
Budget
Revenue
General Revenue
Parking Taxes
MVFT Cities
Real Estate Excise Taxes
Total General Revenue
Charges for Services
Park Impact Fees
Traffic Impact Fees
Total Charges for Services
Intergovernmental Revenue
Dept of Transportation - Tukwila
Fed Grant - Transit Oriented Dev
Fed Grant - Overlay & Repair EMW
Fed Grant - Interurban S (S 14)
Fed Grant - Tuk Urb Ctr - Ped
Boeing Access Bridge
Fed Trnst Cap Inv Grnts -Trnst
State Agency
WSDOT Reg Mobility Grant -Trans
WSDOT Reg Mobility Grant -Bridg
State Grant -S 144th (TIB 43rd)
State Grant -APW
State Grant - Interurb Ave S Stat
King County
Total Intergovernmental Revenue
Miscellaneous Revenue
Investment Earnings
Contributions /Donations
Total Miscellaneous Revenue
Transfer In
Debt Proceeds
Total Revenue
Expenditures
11 Salaries
13 Overtime
21 FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
T131 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
81 Debt Service Interest and costs
Total Arterial Streets 104
Transfers Out
Total Expenditures
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
$ 158,000
128,000
200,000
486,000
70,000
150,000
220,000
780,000
1,645,000
554,000
4,670,000
820,000
870,000
3,000,000
756,000
13,095,000
5,000
976,000
981,000
1,700,000
5,600,000
$ 118,500
96,000
150,000
364,500
52,500
112,500
165,000
585,000
1,233,750
415,500
3,502,500
615,000
652,500
2,250,000
567,000
9,821,250
3,750
732,000
735,750
1,275,000
4,200,000
$ 127,689
94,021
566,456
788,165
41,767
50,929
92,696
111,542
(5,544)
4,660
313,226
535,100
248,994
642,913
36,136
96,154
202,806
1,207,252
3,393,239
22,082,000
16,561,500
326,184
24,487
32,569
5,188
36,081
5,126,001
16,873,001
22,423,511
244,638
18,365
24,427
3,891
27,061
3,844,501
12,654,751
16,817,633
1,786
57,246
59,032
1,200,000
6,134,758
$ 9,189 80.82%
(1,979) 73.45%
416,456 283.23%
423,665 162.17%
(28,233) 59.67%
(99,071) 33.95%
(127,304) 42.13%
(473,458) 14.30%
(5,544) 0.00%
4,660 0.00%
(920,524) 19.04%
119,600 96.59%
(3,253,506) 5.33%
642,913 0.00%
(615,000) 0.00%
(652,500) 0.00%
36,136 0.00%
96,154 0.00%
202,806 0.00%
(1,042,748) 40.24%
(567,000) 0.00%
(6,428,011) 25.91%
(1,964) 35.71%
(674,754) 5.87%
(676,718) 6.02%
(75,000) 70.59%
1,934,758 109.55%
11,667,889 1 (4,948,611)
292,592
2,160
22,220
29,045
3,806
33,803
223
2,240,695
360
875
2,616
1,331
5,176
474,641
310
3,138,039
125,523
6,373,414
22,423,511 16,817,633 6,373,414
(341,511) (256,133) 5,294,475
1,375,000 1,375,000 1,375,512
47,954 89.70%
2,160 0.00%
3,854 90.74%
4,618 89.18%
(85) 73.36%
6,742 93.69%
223 0.00%
(1,603,805) 43.71%
360 0.00%
875 0.00%
2,616 0.00%
1,331 0.00%
5,176 0.00%
474,641 0.00%
310 0.00%
(9,516,712) 18.60%
125,523 0.00%
(10,444,219) 28.42%
0.00%
(10,444,219)
$ 1,033,489 $ 1,118,867 $ 6,669,987 $
** Variance = Actual over (under) prorated budget Fund 104
48
$ 7,341,501
5,495,609 - 1550.31%
512 100.04%
5,496,121
20
City of Tukwila
Land Acquisition, Rec and Park Development Fund 301 - Revenue and Expenditures
As of September 30 2015
% of year expired 75.00%
2015
Prorated Actual
Annual Budget Budget Year -To -Date
Variance **
% of Annual
Budget
Revenue
General Revenue
Excess Prop Tax Levy -Dwmsh Hill $ 106,000 $ 79,500 $ 34,895 $ (44,605) 32.92%
Real Estate Excise Taxes 200,000 150,000 566,456 416,456 283.23%
Total General Revenue 306,000 229,500 601,351 371,851 196.52%
Charges for Services
Park Impact Fees 60,000 45,000 (45,000) 0.00%
Total Charges for Services 60,000 45,000 (45,000) 0.00%
Intergovernmental Revenue
Duwamish Gardens Acquisition 1,614,000 1,210,500 (1,210,500) 0.00%
King County - Duwamish Gardens 10,000 7,500 (7,500) 0.00%
Public Authorities - - 13,373 13,373 0.00%
KCD - Duwamish Gardens Acquisition 50,000 37,500 - (37,500) 0.00%
State Agencies - Duwamish Hill Pres 450,000 337,500 76,800 (260,700) 17.07%
Total Intergovernmental Revenue 2,124,000 1,593,000 90,173 (1,502,827) 4.25%
Miscellaneous Revenue
Investment Earnings 1,000 750 866 116
Rents and Concessions - - 8,900 8,900
Total Miscellaneous Revenue 1.000 750 9,766 9,016
86.58%
0.00%
976.58%
Total Revenue 2,491,000 1,868,250 701,289 (1,166,961)
Expenditures
11 Salaries - - 10,315 10,315
21 FICA - 785 785
23 PERS - - 955 955
24 Industrial Insurance - 87 87
25 Medical, Dental, Life, Optical - - 2,790 2,790
41 Professional Services 508,000 381,000 235,647 (145,353)
42 Communication - - 8 8
44 Advertising - - 1,516 1,516
48 Repairs & Maintenance - - 37,438 37,438
64 Capital Outlay 2,765,000 2,073,750 1,314,622 (759,128)
Total Park Acquisition Fund 3,273,000 2,454,750 1,604,163 (850,587)
Total Expenditures 3,273,000 2,454,750 Q+e,, (850,587)
0.00%
0.00%
0.00%
0.00%
0.00%
46.39%
0.00%
0.00%
0.00%
47.55%
49.01%
49.01%
Change in Fund Balance (782,000) (586,500) (902,874) (316,374) 115.46%
Beginning Fund Balance 1,100,000 1,100,000 1,302,180 202,180 118.38%
Ending Fund Balance $ 318,000 $ 513,500 $ 399,306 $ (114,194)
Cash and investments $ 462,742
** Variance = Actual over (under) prorated budget Fund 301
21
49
City of Tukwila
Facility Replacement Fund 302 - Revenue and Expenditures
As of September 30 2015 % of year expired 75.00%
A
2015
Prorated Prior Year Actual
Annual Budget Budget Actuals Year -To -Date
Variance **
% of Annual
Budget
Revenue
Miscellaneous Revenue
Investment Earnings $ 3,602 $ 2,702 $ - $ 112 $ (2,590) 3.10%
Total Miscellaneous Revenue 3,602 2,702 - 112 (2,590) 3.10%
Sale of Capital Assets 2,200,000 1,650,000 500,000 (1,700,000) 22.73%
Bond issue 2,250,000 1,687,500 1,240,000 (1,010,000) 55.11%
Total Revenue 4,453,602 3,340,202 1,740,112 (2,712,590) 39.07%
Expenditures
11 Salaries - - 7,583 7,583 0.00%
21 FICA - 573 573 0.00%
23 PERS 798 798 0.00%
24 Industrial Insurance - 147 147 0.00%
25 Medical, Dental, Life, Optical 779 779 0.00%
31 Office & Operating Supplies - - 2,269 2,269 0.00%
41 Professional Services 355,000 266,250 210,394 (55,856) 59.27%
45 Operating Rentals & Leases - 465 465 0.00%
47 Public Utility Services 8,500 6,375 18,696 12,321 219.95%
48 Repairs & Maintenance 1,500 1,125 - (1,125) 0.00%
49 Miscellaneous - - 5,234 5,234 0.00%
64 Capital Outlay 1,815,000 1,361,250 1,631,798 270,548 89.91%
81 Debt Service Interest - - (10,000) (10,000) 0.00%
Total Expenditures 2,180,000 1,635,000 1,868,736 233,736 85.72%
Transfer to General Fund
Total Expenditures
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
2,200,000 1,650,000 (1,650,000) 0.00%
4,380,000 3,285,000 1,868,736 (1,416,264) 42.67%
73,602 55,202 (128,624) (1,296,325) - 174.76%
937,000 937,000 2,027,014 936,453 (547) 99.94%
$ 1,010,602 $ 992,202 $ 2,027,014 $ 807,829 $ (1,296,872) 79.94%
** Variance = Actual over (under) prorated budget Fund 302
50
$ 909,980
22
City of Tukwila
General Government Improvements 303 - Revenue and Expenditures
As of September 30 2015
% of year expired 75.00%
2015
Prorated Actual % of Annual
Annual Budget Budget Year -To -Date Variance ** Budget
Revenue
Miscellaneous Revenue
Investment Earnings 500 375 226 (149) 45.11%
Total Miscellaneous Revenue 500 375 226 (149) 45.11%
Transfers In 200,000 150,000 100,000 (50,000) 50.00%
Total Revenue 200,500 150,375 100,226 (50,149) 49.99%
Expenditures
11 Salaries 94,281 70,711 39,989 (30,722) 42.41%
13 Overtime - - 267 267 0.00%
21 FICA 7,212 5,409 3,079 (2,330) 42.70%
23 PERS 9,427 7,070 3,908 (3,162) 41.46%
24 Industrial Insurance 2,422 1,817 802 (1,015) 33.10%
25 Medical, Dental, Life, Optical 7,208 5,406 3,002 (2,404) 41.65%
31 Office & Operating Supplies - 15,740 15,740 0.00%
35 Small Tools & Minor Equipment - 20,925 20,925 0.00%
41 Professional Services 20,000 15,000 3,730 (11,270) 18.65%
48 Repairs & Maintenance - 3,513 3,513 0.00%
64 Capital Outlay 180,000 135,000 51,296 (83,704) 28.50%
Total Gen Government Improve 320,550 240,413 146,252 (94,161) 45.63%
Total Expenditures 320,550 240,413 146,252 (94,161) 45.63%
Change in Fund Balance (120,050) (90,038) (46,026) 44,011 38.34%
Beginning Fund Balance 500,000 500,000 414,133 (85,867) 82.83%
Ending Fund Balance $ 379,950 $ 409,963 $ 368,107 $ (41,856) 96.88%
Cash and investments $ 371,504
** Variance = Actual over (under) prorated budget Fund 303
23
51
City of Tukwila
Fire Impact Fees 304 - Revenue and Expenditures
As of September 30 2015
% of year expired 75.00%
2015
Prorated Actual
Annual Budget Budget Year -To -Date
Variance **
% of Annual
Budget
Revenue
Charges for Services
Fire Impact Fees $ 50,000 $ 37,500 $ 30,783 $ (6,717) 61.57%
Total Charges for Services 50,000 37,500 30,783 (6,717) 61.57%
Investment Earnings 100 75 237 162 237.36%
Total Miscellaneous Revenue 100 75 237 162 237.36%
Total Revenue 50,100 37,575 31,020 (6,555) 61.92%
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
50,100 37,575 31,020 (6,555) 61.92%
450,000 450,000 504,500 54,500 112.11%
$ 500,100 $ 487,575 $ 535,520 $ 47,945 107.08%
** Variance = Actual over (under) prorated budget Fund 304
52
$ 535,520
24
City of Tukwila
Hotel /Motel Tax Fund 101 - Revenue and Expenditures
As of September 30 2015
% of year expired 75.00%
2015
Prorated Actual
Annual Budget Budget Year -To -Date
Variance "*
% of Annual
Budget
Revenue
General Revenue
Hotel /Motel Taxes $ 600,000 $ 450,000 $ 463,442 $ 13,442 77.24%
Total General Revenue 600,000 450,000 463,442 13,442 77.24%
Intergovernmental Revenue 853,550 640,163 581,670 (58,493) 68.15%
Other 15,513 15,513 0.00%
Miscellaneous Revenue
Investment Earnings 1,766 1,325 325 (1,000) 18.39%
Other Misc Revenue 12,000 9,000 10,396 1,396 86.64%
Total Miscellaneous Revenue 13,766 10,325 10,721 397 77.88%
Total Revenue 1,467,316 1,100,487 1,071,346 (29,141) 73.01%
Expenditures
11 Salaries 298,044 223,533 247,355 23,822 82.99%
12 Extra Labor 10,000 7,500 2,280 (5,220) 22.80%
13 Overtime 4,110 3,083 4,661 1,578 113.40%
21 FICA 22,801 17,101 19,454 2,353 85.32%
23 PERS 29,764 22,323 22,007 (316) 73.94%
24 Industrial Insurance 1,379 1,034 836 (199) 60.60%
25 Medical, Dental, Life, Optical 44,767 33,575 35,705 2,130 79.76%
31 Office & Operating Supplies 21,000 15,750 31,367 15,617 149.36%
41 Professional Services 244,000 183,000 134,827 (48,173) 55.26%
42 Communication 63,000 47,250 27,047 (20,203) 42.93%
Transfers Out 23,000 17,250 20,069 2,819 87.26%
44 Advertising 613,500 460,125 460,904 779 75.13%
45 Operating Rentals & Leases 53,453 40,090 24,216 (15,874) 45.30%
47 Public Utility Services 1,500 1,125 1,188 63 79.17%
48 Repairs & Maintenance 1,000 750 82 (668) 8.17%
49 Miscellaneous 38,400 28,800 37,491 8,691 97.63%
64 Capital Outlay 10,000 7,500 - (7,500) 0.00%
Total Hotel /Motel Tax Fund 1,479,718 1,109,789 1,069,487 (40,302) 72.28%
Indirect cost allocation 97,925 73,444 73,444 75.00%
Total Expenditures 1,577,643 1,183,232 I 1,142,931 (40,302) 72.45%
Change in Fund Balance (110,327) (82,745) (71,585) 11,160 64.88%
Beginning Fund Balance 500,000 500,000 575,844 75,844 115.17%
Ending Fund Balance NM 389,673 - $ 417,255 $ 504,259 $ 87,004 129.41%
Cash and investments $ 380,716
** Variance = Actual over (under) prorated budget Fund 101
25
53
City of Tukwila
Contingency Fund 105 - Revenue and Expenditures
As of September 30 2015
of year expired 75.00%
2015
Prorated Actual
Annual Budget Budget Year -To -Date
Variance **
% of Annual
Budget
Revenue
Miscellaneous Revenue
Investment Earnings $ 1,816 $ 1,362 $ 21,570 $ 20,208 1187.75%
Total Miscellaneous Revenue 1,816 1,362 21,570 20,208 1187.75%
Total Revenue 1,816 1,362 21,570 20,208 1187.75%
Change in Fund Balance 1,816 1,362 21,570 20,208 1187.75%
Beginning Fund Balance 5,700,000 5,700,000 5,771,471 71,471 101.25%
Ending Fund Balance $ 5,701,816 $ 5,701,362 $ 5,793,041 $ 91,679 101.60%
Cash and investments $ 5,795,007
*" Variance = Actual over (under) prorated budget Fund 105
54
26
City of Tukwila
Drug Seizure Fund 109 - Revenue and Expenditures
As of September 30 2015
of year expired 75.00%
2015
Prorated Actual % of Annual
Annual Budget Budget Year -To -Date Variance ** Budget
Revenue
Miscellaneous Revenue
Investment Earnings $ - $ - $ 38 $ 38 0.00%
Seizure Revenue 60,000 45,000 6,895 (38,105) 11.49%
Total Miscellaneous Revenue 60,000 45,000 6,933 (38,067) 11.56%
Total Revenue 60,000 45,000 6,933 (38,067) 11.56%
Expenditures
31 Office & Operating Supplies 3,000 2,250 5,921 3,671 197.38%
35 Small Tools & Minor Equipment - - 349 349 0.00%
41 Professional Services 10,000 7,500 250 (7,250) 2.50%
42 Communication - - 2,499 2,499 0.00%
43 Travel - - 1,442 1,442 0.00%
45 Operating Rentals & Leases 10,000 7,500 - (7,500) 0.00%
48 Repairs & Maintenance - - 425 425 0.00%
49 Miscellaneous 2,000 1,500 6,711 5,211 335.55%
51 Intergovernmental Prof Svcs 30,000 22,500 - (22,500) 0.00%
Total Drug Seizure Fund 55,000 41,250 17,597 (23,653) 32.00%
Total Expenditures 55,000 41,250 17,597 (23,653) 32.00%
Change in Fund Balance 5,000 3,750 (10,664) (14,414) - 213.28%
Beginning Fund Balance 60,000 60,000 61,787 1,787 102.98%
Ending Fund Balance $ 65,000 $ 63,750 $ 51,123 $ (12,627) 78.65%
Cash and investments
** Variance = Actual over (under) prorated budget Fund 109
$ 49,147
27
55
City of Tukwila
Debt Service Funds 2XX - Revenue and Expenditures
As of September 30 2015
(Excludes LID & Guaranty Fund)
2015
% of year expired 75.00%
Prorated Actual
Annual Budget Budget Year -To -Date
Variance **
% of Annual
Budget
Revenue
Build America Bonds Tax Credit $ 61,858 $ 46,394 $ 61,791 $ 15,398 99.89%
Capital Contributions 437,355 328,016 - (437,355) 0.00%
Transfers In 2,759,846 2,069,885 2,069,885 - 75.00%
Total Revenue 3,259,059 2,444,294 2,131,676 (312,618) 65.41%
Expenditures
80 Debt Service Principal
81 Debt Service Interest/Misc Fees
Total Debt Service Funds
Transfers Among Debt Service Funds
Total Expenditures
Change in Fund Balance
Beginning Fund Balance
2,430,707 1,823,030 49,537 (1,773,493) 2.04%
828,352 621,264 340,256 (281,008) 41.08%
3,259,059 2,444,294 389,793 (2,054,502) 11.96%
0.00%
3,259,059 2,444,294 389,793 (2,054,502) 11.96%
1,741,883 1,741,883 0.00%
5,000 5.000 4,656 (344) 93.12%
Ending Fund Balance
$ 5,000 $ 5,000 $ 1,746,539 $ 1,741,539 34930.79%
Cash and investments $ 1746,540
" Variance = Actual over (under) prorated budget Fund 2XX
56
28
City of Tukwila
Debt Service LID, Gurananty Funds - Revenue and Expenditures
As of September 30 2015
% of year expired 75.00%
2015
Prorated Actual
Annual Budget Budget Year -To -Date
Variance **
% of Annual
Budget
Revenue
Miscellaneous Revenue
Misc Revenue - - (165) (165) 0.00%
LID Assessment Interest 367,493 275,620 94,123 (273,370) 25.61%
LID Assessment Principal 443,147 332,360 202,329 (240,818) 45.66%
Total Miscellaneous Revenue 810,640 607,980 296,288 (311,692) 36.55%
Total Revenue 810,640 607,980 294,334 (313,646) 36.31%
Expenditures
80 Debt Service Principal 447,500 335,625 605,000 269,375 135.20%
81 Debt Service Interest /Misc Fees 346,784 260,088 346,784 86,696 100.00%
Total Debt Service Funds 794,284 595,713 951,784 356,071 119.83%
Total Expenditures 794,284 595,713 951,784 356,071 119.83%
Change in Fund Balance 16,356 12,267 (657,450) (669,717) - 4019.63%
Beginning Fund Balance 1,710,000 1,710,000 1,711,171 1,171 100.07%
Ending Fund Balance $ 1,726,356 $ 1,722,267 $ 1,053,721 $ (668,546) 61.04%
Cash and investments $ 1,027,344
** Variance = Actual over (under) prorated budget Fund LID &GRNTY
29
57
City of Tukwila
Water Fund 401 - Revenue and Expenditures
As of September 30 2015
% of year expired
75.00%
2015
Annual Budget
Prorated
Budget
Actual
Year -To -Date
Variance **
% of Annual
Budget
Revenue
Charges for Services
Water Sales $ 5,785,000
Security 1,000
Total Charges for Services 5,786,000
Intergovernmental Revenue
Miscellaneous Revenue
Investment Earnings 17,700
Connection Fees 25,000
Other Misc Revenue 300
Total Miscellaneous Revenue 43,000
Total Revenue II1329,000
Operating Expenses
11 Salaries 584,892
12 Extra Labor 6,000
13 Overtime 5,738
21 FICA 44,528
23 PERS 58,402
24 Industrial Insurance 18,171
25 Medical, Dental, Life, Optical 120,093
28 Uniform Clothing 1,330
31 Office & Operating Supplies 131,339
33 Water Purchased for Resale 2,385,000
35 Small Tools & Minor Equipment 45,000
41 Professional Services 9,400
42 Communication 2,500
43 Travel 1,500
45 Operating Rentals & Leases 194,326
46 Insurance 25,620
47 Public Utility Services 24,200
48 Repairs & Maintenance 3,000
49 Miscellaneous 37,000
53 Excise Taxes 250,000
54 Interfund utility taxes 578,500
Total Operating Expenses 4,526,539
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
1,763,000
507,781
58,619
2,329,400
592,248
$ 4,338,750
750
4,339,500
13,275
18,750
225
32,250
5,209,623 $ 870,873.08 90.05%
150 (600) 15.00%
5,209,773 870,273 90.04%
601,613 601,613 0.00%
4,371,750
438,669
4,500
4,304
33,396
43,802
13,628
90,070
998
98,504
1,788,750
33,750
7,050
1,875
1,125
145,745
19,215
18,150
2,250
27,750
187,500
433,875
3,394,904
1,322,250
380,836
43,964
1,747,050
444,186
12,160 (1,115) 68.70%
107,121 88,371 428.49%
425 200 141.67%
119,707 87,457 278.39%
5,931,093 1,559,343 �-
390,129 (48,540) 66.70%
(4,500) 0.00%
5,353 1,049 93.29%
30,197 (3,199) 67.82%
39,063 (4,738) 66.89%
10,068 (3,561) 55.41%
82,686 (7,384) 68.85%
220 (778) 16.54%
98,447 (57) 74.96%
2,203,710 414,960 92.40%
26,055 (7,695) 57.90%
1,953 (5,097) 20.77%
- (1,875) 0.00%
1,674 549 111.61%
145,335 (409) 74.79%
25,620 6,405 100.00%
12,958 (5,192) 53.55%
10,488 8,238 349.60%
38,914 11,164 105.17%
198,927 11,427 79.57%
521,053 87,178 90.07%
3,842,851 447,947 84.90%
1,138,631 (183,619) 64.58%
455,625 74,790 89.73%
28,825 (15,140) 49.17%
1,623,082 (123,968) 69.68%
444,186 75.00%
7,448,187 5,586,140 5,910,119 323,978 79.35%
(1,619,187)
5,777,000
$ 4,157,813
" Variance = Actual over (under) prorated budget
58
(1,214,390)
5,777,000
$ 4,562,610
Fund 401
20,975 1,235,365 -1.30%
5,776,851 (149) 100.00%
$ 5,797,826 $ 1,235,216
$ 4,943,997
30
City of Tukwila
Sewer Fund 402 - Revenue and Expenditures
As of September 30 2015
% of year expired 75.00%
2015
Prorated Actual
Annual Budget Budget 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
$ 7,667,000 $ 5,750,250 $ 6,806,068 $ 1,055,818 88.77%
7,667,000 5,750,250 6,806,068 1,055,818 88.77%
20,000 15,000 5,251 (9,749) 26.25%
120,000 90,000 139,150 49,150 115.96%
140,000 105,000 144,401 39,401 103.14%
455,000 341,250 501,484 160,234 110.22%
Total Revenue
8,262,000 6,196,500 7,451,953 1,255,453 90.20%
Operating Expenses
11 Salaries 294,972 221,229 182,157 (39,072) 61.75%
12 Extra Labor 8,000 6,000 5,287 (713) 66.09%
13 Overtime 3,442 2,582 11,040 8,458 320.73%
21 FICA 22,463 16,847 15,173 (1,674) 67.55%
23 PERS 29,453 22,090 19,599 (2,491) 66.54%
24 Industrial Insurance 8,479 6,359 5,328 (1,031) 62.84%
25 Medical, Dental, Life, Optical 47,832 35,874 33,888 (1,986) 70.85%
28 Uniform Clothing 570 428 98 (330) 17.16%
31 Office & Operating Supplies 22,393 16,795 12,341 (4,454) 55.11%
33 Metro Sewage Treatment 4,000,000 3,000,000 2,798,228 (201,772) 69.96%
35 Small Tools & Minor Equipment 5,500 4,125 3,283 (842) 59.69%
41 Professional Services 2,600 1,950 2,493 543 95.87%
42 Communication 2,500 1,875 1,435 (440) 57.40%
43 Travel 1,000 750 508 (242) 50.77%
44 Advertising 150 113 - (113) 0.00%
45 Operating Rentals & Leases 151,499 113,624 112,124 (1,500) 74.01%
46 Insurance 18,538 13,904 18,538 4,635 100.00%
47 Public Utility Services 39,000 29,250 22,946 (6,304) 58.84%
48 Repairs & Maintenance 43,000 32,250 22,066 (10,184) 51.32%
49 Miscellaneous 30,000 22,500 35,175 12,675 117.25%
53 Excise Taxes 105,000 78,750 95,177 16,427 90.65%
54 Interfund utility tax 768,200 576,150 680,797 104,647 88.62%
Transfers Out 5,604,591 4,203,443 4,077,680 (125,764) 72.76%
Capital Expenses
64 Capital Outlay 2,180,000 1,635,000 924,933 (710,067) 42.43%
80 Debt Service Principal 322,161 241,621 231,860 (9,761) 71.97%
81 Debt Service Interest 78,480 58,860 40,680 (18,180) 51.84%
Total Capital Expenses 2,580,641 1,935,481 1,197,474 (738,007) 46.40%
Indirect cost allocation 451,167 338,375 338,375 - 75.00%
Total Expenses 8,636,399 6,477,299 5,613,529 (863,771) 65.00%
Change in Fund Balance (374,399) (280,799) 1,838,425 2,119,224 - 491.03%
Beginning Fund Balance
Ending Fund Balance
Cash and investments
Cash and investments -- restricted
Cash and investments
5,285,000 5,285,000 5,284,919 (81) 100.00%
$ 4,910,601 $ 5,004,201 $ 7,123,344 $ 2,119,143 145.06%
$ 6,138,916
$ 6,138,916
** Variance = Actual over (under) prorated budget Fund 402
31
59
City of Tukwila
Foster Golf Course 411- Revenue and Expenditures
As of September 30 2015
% of year expired 75.00%
2015
Annual Actual
Budget Prorated Budget Year -To -Date
Variance **
of Annual
Budget
Revenue
General Revenue
Excise Taxes $ 2,617 $ 1,963 $ 1,956 $ (7) 74.75%
Total General Revenue 2,617 1,963 1,956 (7) 74.75%
Charges for Services
Sale of Merchandise 150,000 112,500 133,268 20,768 88.85%
Greens Fees, Instruction 1,030,000 772,500 956,942 184,442 92.91%
Total Charges for Services 1,180,000 885,000 1,097,390 212,390 93.00%
Miscellaneous Revenue
Investment Earnings 1,130 848 402 (445) 35.61%
Rents and Concessions 286,000 214,500 264,520 50,020 92.49%
Other Misc Revenue - - (749) (749) 0.00%
Total Miscellaneous Revenue 287,130 215,348 271,354 56,006 94.51%
Transfers In 300,000 225,000 225,000 - 75.00%
Total Revenue 1,769,747 1,327,310 1,595,699 268,389 90.17%
Expenses
11 Salaries 553,022 414,767 416,435 1,669 75.30%
12 Extra Labor 134,966 101,225 104,058 2,833 77.10%
13 Overtime 2,000 1,500 2,945 1,445 147.24%
21 FICA 42,057 31,543 39,460 7,917 93.83%
23 PERS 55,221 41,416 46,956 5,540 85.03%
24 Industrial Insurance 15,817 11,863 18,143 6,280 114.71%
25 Medical, Dental, Life, Optical 116,908 87,681 82,960 (4,721) 70.96%
26 Unemployment Compensation 6,000 4,500 760 (3,740) 12.67%
28 Uniform Clothing 1,164 873 534 (339) 45.86%
31 Office & Operating Supplies 108,750 81,563 78,382 (3,180) 72.08%
34 Items Purchased for Resale 80,000 60,000 99,675 39,675 124.59%
35 Small Tools & Minor Equipment 65,500 49,125 65,508 16,383 100.01%
41 Professional Services 9,600 7,200 12,255 5,055 127.65%
42 Communication 5,150 3,863 2,755 (1,107) 53.50%
43 Travel 750 563 78 (485) 10.40%
44 Advertising 4,000 3,000 6,957 3,957 173.92%
45 Operating Rentals & Leases 153,623 115,217 117,145 1,928 76.26%
46 Insurance 18,538 13,904 18,538 4,635 100.00%
47 Public Utility Services 44,293 33,220 54,471 21,251 122.98%
48 Repairs & Maintenance 19,400 14,550 26,843 12,293 138.37%
49 Miscellaneous 40,950 30,713 26,871 (3,842) 65.62%
53 Excise Taxes 6,400 4,800 5,466 666 85.40%
54 Interfund admissions tax 60,000 45,000 56,534 11,534 94.22%
64 Capital Outlay 50,000 37,500 - (37,500) 0.00%
Total Foster Golf Course Fund 1,594,109 1,195,582 1,283,729 88,147 80.53%
Indirect cost allocation 173,909 130,432 130,432 0 75.00%
Total Expenses 1,768,018 1,326,014 1,414,161 I 88,147 79.99%
Change in Fund Balance 1,729 1,297 181,539 180,242 10499.62%
Beginning Fund Balance 600,000 600,000 714,540 114,540 119.09%
Ending Fund Balance $ 601,729 $ 601,297 $ 896,079 $ 294,782 148.92%
Cash and investments $ 1,007.120
** Variance = Actual over (under) prorated budget Fund 411
60
32
City of Tukwila
Surface Water Fund 412 - Revenue and Expenditures
As of September 30 2015
% of year expired 75.00%
A
2015
Annual Budget
Prorated Actual I % of Annual
Budget Year -To -Date Variance ** Budget
Revenue
Charges for Services
Surface Water Sales $ 5,072,000 $ 3,804,000 $ 5,065,551 $ 1,261,551 99.87%
Total Charges for Services 5,072,000 3,804,000 5,065,551 1,261,551 99.87%
Fines and Penalties 0.00%
Intergovernmental Revenue
6,045,000 4,533,750 321,085 (4,212,665) 5.31%
Miscellaneous Revenue
Investment Earnings 24,000 18,000 14,870 (3,130) 61.96%
Capital contributions - - 11,576 11,576 0.00%
Other Misc Revenue - - 225 225 0.00%
Total Miscellaneous Revenue 24,000 18,000 26,671 8,671 111.13%
Total Revenue 11,141,000 8,355,750 5,413,307 (2,942,443)
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
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
946,569 709,927 436,908 (273,019) 46.16%
25,000 18,750 6,856 (11,894) 27.42%
9,358 7,019 3,591 (3,428) 38.37%
71,903 53,927 34,134 (19,793) 47.47%
94,354 70,766 44,238 (26,527) 46.89%
28,201 21,151 12,357 (8,794) 43.82%
227,282 170,462 97,768 (72,694) 43.02%
1,425 1,069 428 (641) 30.02%
40,330 30,248 41,177 10,930 102.10%
6,000 4,500 1,501 (2,999) 25.01%
3,570 2,678 3,022 345 84.65%
2,000 1,500 561 (939) 28.04%
2,000 1,500 1,197 (303) 59.83%
500 375 - (375) 0.00%
196,842 147,632 143,881 (3,750) 73.09%
18,538 13,904 18,538 4,635 100.00%
146,900 110,175 29,364 (80,811) 19.99%
24,000 18,000 19,934 1,934 83.06%
28,000 21,000 16,177 (4,823) 57.77%
50,000 37,500 44,524 7,024 89.05%
509,200 381,900 507,876 125,976 99.74%
2,431,972 1,823,979 1,464,030 (359,949) 60.20%
7,825,000 5,868,750 2,510,787 (3,357,963) 32.09%
288,354 216,266 259,356 43,090 89.94%
26,495 19,871 17,752 (2,119) 67.00%
8,139,849 6,104,887 2,787,895 (3,316,992) 34.25%
498,490 373,868 373,867 (0) 75.00%
11,070,311 8,302,733 4,625,792 (3,676,941)
70,689 53,017 787,514 734,498 - 1114.06%
2,064,000 2,064,000 2,063,218 (782) 99.96%
$ 2,134,689 $ 2,117,017 $ 2,850,732 $ 733,716
Cash and investments
Cash and investments -- restricted
Cash and investments
** Variance = Actual over (under) prorated budget Fund 412
$ 2,602,571
$ 2,602,571
33
61
City of Tukwila
Equipment Rental /Replacement Fund 501 - Revenue and Expenditures
As of September 30 2015
% of year expired 75.00%
2015
Annual Budget
Prorated Actual
Budget Year -To -Date
Variance **
% of Annual
Budget
Revenue
Charges for Services
ERR O &M Dept Charges $ 1,853,707 $ 1,390,280 $ 1,390,279 $ (1) 75.00%
Equipment Replacement Charges 1,343,600 1,007,700 1,018,069 10,369 75.77%
Transportation 150 113 - (113) 0.00%
Total Charges for Services 3,197,457 2,398,093 2,408,348 10,256 75.32%
Miscellaneous Revenue
Investment Earnings 14,269 10,702 46,923 36,221 328.85%
Other Misc Revenue - - 686 686 0.00%
Total Miscellaneous Revenue 14,269 10,702 47,610 36,908 333.66%
Sale of Capital Assets 442,791 332,093 33,772 (298,321) 7.63%
Total Revenue 3,654,517 2,740,888 2,489,730 (251,158) 68.13%
Expenses
11 Salaries 372,492 279,369 278,630 (739) 74.80%
12 Extra Labor 14,000 10,500 9,295 (1,205) 66.39%
13 Overtime 2,000 1,500 - (1,500) 0.00%
21 FICA 28,229 21,172 21,672 500 76.77%
23 PERS 37,194 27,896 28,424 529 76.42%
24 Industrial Insurance 12,109 9,082 8,133 (949) 67.16%
25 Medical, Dental, Life, Optical 85,285 63,964 64,819 856 76.00%
28 Uniform Clothing 950 713 369 (343) 38.87%
31 Office & Operating Supplies 2,979 2,234 2,218 (16) 74.46%
34 Items Purchased for Resale 740,000 555,000 372,045 (182,955) 50.28%
35 Small Tools & Minor Equipment 4,000 3,000 1,807 (1,193) 45.16%
41 Professional Services 1,750 1,313 1,079 (234) 61.63%
42 Communication 1,000 750 1,333 583 133.28%
45 Operating Rentals & Leases 42,960 32,220 32,203 (17) 74.96%
46 Insurance 62,183 46,637 62,986 16,349 101.29%
48 Repairs & Maintenance 120,781 90,586 70,463 (20,122) 58.34%
49 Miscellaneous 9,000 6,750 9,835 3,085 109.28%
53 Ext Taxes & Operating Assessments - - 4 4 0.00%
64 Capital Outlay 2,087,500 1,565,625 1,119,725 (445,900) 53.64%
Total Equipment Rental Fund 3,624,412 2,718,309 2,085,794 (632,515) 57.55%
Indirect Cost Allocation 310,431 232,823 232,823 75.00%
Total Expenses 3,934,843 2,951,132 2,318,617 (632,515) 58.93%
Change in Fund Balance (280,326) (210,245) 171,112 381,357 - 61.04%
Beginning Fund Balance 4,500,000 4,500,000 4,696,083 196,083 104.36%
Ending Fund Balance $ 4,219,674 $ 4,289,756 $ 4,867,195 $ 577,440 115.35%
Cash and investments $ 4,865,092
** Variance = Actual over (under) prorated budget Fund 501
62
34
City of Tukwila
Insurance Fund 502 - Revenue and Expenditures
As of September 30 2015
% of year expired
75.00%
2015
Annual Budget
Prorated
Budget
Actual
Year -To -Date
Variance **
% of Annual
Budget
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
$ 1,200 $
1,200
95,565
5,015,071
74,093
1,000
5,185,729
900 $ 1,417 $
900
71,674
3,761,303
55,570
750
3,889,297
1,417
79,562
3,661,193
81,063
3,821,818
517
517
7,889
(100,110)
25,493
(750)
(67,478)
118.10%
118.10%
83.25%
73.00%
109.41%
0.00%
73.70%
Total Revenue
5,186,929
3,890,197
3,823,236
(66,961)
73.71%
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
6,165,438
31,900
24,700
6,222,038
119,964
6,342,002
4,624,079 4,408,042
23,925 11,594
18,525 8,569
4,666,529 4,428,205
89,973 89,973
4,756,502 4,518,178
(1,155,073) (866,305) (694,942)
2,494,000 2,494,000 2,493,138
$ 1,338,927 $ 1,627,695 $ 1,798,196
"" Variance = Actual over (under) prorated budget Fund 502
$ 3,772,584
(216,036)
(12, 331)
(9,956)
(238,324)
71.50%
36.34%
34.69%
71.17%
75.00%
(238,324)
171,362
(862)
$ 170,500
71.24%
60.16%
99.97%
134.30%
35
63
City of Tukwila
LEOFF Insurance Fund 503 - Revenue and Expenditures
As of September 30 2015
% of year expired 75.00%
2015
Prorated Actual
Annual Budget Budget Year -To -Date
Variance **
of Annual
Budget
Revenue
Miscellaneous Revenue
Investment Earnings $ 3,340 $ 2,505 $ 98 $ (2,407) 2.92%
Employer Trust Contributions 700,511 525,383 507,266 (18,117) 72.41%
Other Misc Revenue - - 278,744 278,744 0.00%
Total Miscellaneous Revenue 703,851 527,888 786,108 258,220 111.69%
Total Revenue 703,851 527,888 786,108 258,220 111.69%
Expenses
25 Medical, Dental, Life, Optical 931,649 698,737 389,928 (308,809) 41.85%
41 Professional Services 5,183 3,887 5,255 1,368 101.39%
49 Miscellaneous 800 600 500 (100) 62.50%
Total 937,632 703,224 395,683 (307,541) 42.20%
Indirect Cost Allocation 11,186 8,390 8,390 0 75.00%
Total Expenses 948,818 711,614 404,072 (307,541) 42.59%
Change in Fund Balance (244,967) (183,725) 382,035 565,761 - 155.95%
Beginning Fund Balance 238,000 238,000 237,644 (356) 99.85%
Ending Fund Balance $ (6,967) $ 54,275 $ 619,679 $ 565,405 - 8894.49%
Cash and investments
** Variance = Actual over (under) prorated budget Fund 503
64
$ 905,430
36
Finance & Safety Committee Minutes November 17, 2015 - Page 2
the budget amendment currently under Council review. UNANIMOUS APPROVAL.
FORWARD TO NOVEMBER 23, 2015 COMMITTEE OF THE WHOLE.
D. Non - Represented Employee Compensation
Staff briefed the Committee on a proposal for 2016 compensation for non - represented
employees. The proposal includes a 1% pay increase and a commitment to review the
compensation policy in the first quarter of 2016, including input from affected staff. In addition,
staff proposes to phase in over two years changes to the salary structure line of regression to
address the compression between the lower and upper bands. Data and analysis to support
this is not yet ready. The Committee asked staff to return to the December 8 meeting with this
information. They also expressed support for the proposed policy review in 2016. RETURN TO
COMMITTEE.
E. Ordinance: Adopting the 2015 -2016 Budget Amendment
Staff is seeking Council approval of an ordinance to authorize the 2015 -2016 mid - biennium
budget amendments as required by state law. Proposed amendments are categorized as
existing service levels, backed by revenue, carryovers, and new initiatives. Details on the
amendments are included in the staff report in both narrative and spreadsheet format. Finance
Director McCarthy briefed the Committee on the proposals and Councilmembers asked
clarifying questions, with particular emphasis on the amendments proposed for Police and Fire,
which are due to overages on salaries, benefits on overtime, and jail costs (Police), and salaries,
overtime and benefits on overtime (Fire). The budget overage became apparent over 1St and
2nd quarter. Vacancies are not always predictable to allow timely hiring of replacements. In
addition, full staffing in PD did not result in fewer overtime costs as expected, as there has been
a number of unplanned big events this year. Councilmember Quinn asked Chief Villa and Acting
Chief Flores to address efforts made by their departments to save costs in other areas. He also
asked if the budget amendments accurately reflect the required level of service and suggested
that staff be prepared to address that in the next discussion. Finance staff noted that there is a
planned analysis of SCORE jail costs scheduled in 2016. Following discussion the Committee
chose to make no recommendation while forwarding the item to the Committee of the Whole for
continued discussion. FORWARD TO NOVEMBER 23, 2015 COMMITTEE OF THE WHOLE
WITH NO COMMITTEE RECOMMENDATION.
III. MISCELLANEOUS
Meeting adjourned at 8:06 p.m.
Next meeting: Tuesday, December 8, 2015 - 5:30 p.m. - Hazelnut Conference Room
Committee Chair Approval
Minutes by LH
65