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COW 2016-05-09 Item 2B - Powerpoint Presentation Shown at Meeting - 2015 4th Quarter Financial Report
2015 4th Quarter Financial Report Summary The City continues to experience slow, but steady financial growth. In 2015, General Fund ongoing revenues were strong, coming in at $58 million and exceeding 2014 by $2.9 million or 5 %. Sales tax revenue at $19 million, $2 million more than 2014, generated most of this growth with construction sales tax accounting for $436 thousand of this increase. Departmental expenditures came in $550 thousand under budget. The additional budget allocated to the Police and Fire departments through the mid - biennial budget amendment process was offset by $1.18 million in savings in other departments, as was expected and as was reflected in the budget amendment. Approximately half of the savings came from salary and benefit reductions due to open positions; most of these positions have now been filled. Of the $1.2 million increase in General Fund ending fund balance for the year, $371 thousand came from the excess of ongoing revenues over ongoing expenditures. An additional $350 thousand from set aside funds for the Police Records System were transferred in from the Contingency Fund. The Tukwila Village land sale to the King County Library System for the new library brought in $500 thousand — the proceeds were transferred in from the Urban Renewal/Facilities Fund. The General Fund ending fund balance rose to $11 4 million exceeding the Reserve Policy requirement of $9.9 million (18% of 2014 ongoing revenue of $55 million). After payment of departmental expenditures and debt service from General Fund ongoing revenues, $3.1 million remained for investment in capital projects or reserves. This was the same amount available in 2014, more than the $1.9 million available in 2013, but less than the $3.5 million and $3.9 million available in 2012 and 2011, respectively. The financial health of other governmental funds was also solid. The City received $2.4 million of Real Estate Excise Tax (REET) revenue, $2 million more than the $400 thousand budgeted. The windfall derived largely from a $220 million business park sale in December. These REET funds will help finance certain planned capital improvement projects. The Contingency Fund, with an ending fund balance of $5.58 million, met the Reserve Policy requirement of a minimum fund balance equal to 10% of prior year revenues (10% of 2014 General Fund ongoing revenue of $55 million) and 10% of prior year one -time revenue (10% of 2014 construction sales tax of $819 thousand). The ending fund balance in the Arterial Street Fund included $2.2 million of unspent bond proceeds for the Boeing Access Road Bridge improvement project. These funds will be expended in 2016 and 2017 on the project. Overall, the governmental fund balances reflected in Attachment A of the Financial Planning Model, grew $3 6 million, or 17 %, to almost $25 million from the $21 million total in 2014. (The balances exclude the unspent bond proceeds). The City increased its investment in urban renewal and crime reduction by purchasing two additional properties on Tukwila International Boulevard - the Spruce Motel in January for $1.24 million and Sam's Smoke Shop in September for $391 thousand bringing the total urban renewal/motel investment to $5.2 million To support the investment in the Interurban Avenue South and the Boeing Access Road bridge, the City issued $5.8 million of bonds in April, the City's first competitive bond sale. Capital improvement projects that were completed during the year include the Cascade View and Thorndyke safe routes to school projects. The enterprise funds performed well with current year activities generating additional fund balance for each of the utility funds. However the impact of implementing a new accounting rule, Governmental Accounting Standards Board (GASB) Statement 68, reduced the unrestricted fund balance of each of these funds by $499,836 for the Water Fund, $290,202 for the Sewer Fund, $568,373 for the Golf Course Fund and $841,678 for the Surface Water Fund. GASB 68 requires the City to reflect its proportionate share of the pension funds' unfunded pension liability, (or overfunding in the case of the LEOFF plans) in its financial statements. Additionally, in December the 2006 utilities revenue bond was refunded yielding debt service savings of over $580K. The Internal Service Funds also performed well. The Equipment Rental & Replacement Fund (fleet) added $1.3 million in equipment and ended the year with a $4.8 million fund balance. Both the Employee and Retiree Healthcare Plans had fewer claims than expected and ended the year with fund balances of $2 million and $775 thousand respectively. 2016 Outlook. The local economy remains strong but growth is slowing. The latest forecast from the King County Economist indicates a Countywide assessed valuation growth rate of 10% in 2016, 8% in 2017 and 5% in 2018. In addition, growth rates of 5% in 2016, 4% in 2017 and 3% in 2018 are expected in local retail sales taxes. Globally, oil and China remain flashpoints with the potential to disrupt economic stability. The City will continue to monitor economic events that could impact the City's finances. Through adherence to a strong and sound reserve policy and prudent use of City resources — all aligned with the City's strategic goals — the outlook for the City remains positive. Finance Director Peggy McCarthy 1 Table of Contents Inside this edition: Highlights 1 Financial Reports General Fund: Revenue, expenditures and change in fund balance 7 Expenditures by category 8 Expenditures by department 9 Expenditures by department by division - Mayor, Recreation, Community Development, Public Works, Police, Fire, 13 Other Governmental Funds — Revenues, Expenditures and Change in Fund Balance Contingency 33 Special Revenue — Hotel /Motel and Drug Seizure 34 Debt Service — General obligation and Local Improvement District/Guaranty Fund 36 Capital Project — Residential Street, Arterial Street, Facilities, Land & Park Acquisition, General Government Improvements, Fire Equipment Reserve 38 Enterprise Funds — Revenues, Expenditures and Change in Fund Balance 44 Utilities Golf Course Internal Service Funds — Revenues, Expenditures and Change in Fund Balance 48 Equipment Rental & Replacement (Fleet) Employee Healthcare Plan LEOFF 1 Retiree Healthcare Plan Project Reports 51 Arterial Streets, Land & Park Acquisition, General Government Improvements, Water, Sewer, Surface Water 2 Highlights of the General Fund and Contingency (Reserve) Fund Fund Balance The general fund ended 2015 with an $11.4M unreserved fund balance, which is $1.2M or 12.0% General Fund, Contingency Fund Balances higher than 2014 and exceeded budget by $1.0M, or ,,, $14 a 9.8% of budget. Ending fund balance has been ° $3.2 o trending upward for the last few years. The increase 2 $lo for 2015 can be attributed to total revenues exceeding budget by $192K and expenditures below budget by $$ N °° -IA th $823K. Additionally, $350K was transferred from the contingency fund to the general fund for the Police $4 Records Management System (RMS) project. $2 $o The contingency fund ended the year with a fund General Fund Contingency Fund balance of $5.6M. As previously mentioned, $350K .2032 .2013 2014 •2015 was transferred from this fund into the general fund as an assigned fund balance for the Police RMS project. The fund balance policy states that fund balance in both the general and reserve funds shall equal or exceed 18% of the previous year general fund revenue, exclusive of significant non - operating, non- recurring revenue. The requirement in the policy was met in both funds in 2013, which was a full year earlier than required by the policy. Revenue and Expenditure Highlights Ongoing revenues exceeded total expenditures by $372K and ongoing revenues exceeded department expenditures by $5.9M. Department expenditures were below budget by $550K, or 1.0 %. Revenues — Taxes Property tax revenue was on target at just $6K below budget. Because the City is, and has been, below the maximum levy rate, the City has been able to capture the full 1% increase allowed by law. Additionally, new construction provides tax revenue above the 1')/0 increase. 2012 2013 2014 2015 Ongoing Revenue Compared to Department Expenditures 44.7 $51.0 47.3 $52.2 .7 $55.0 $57.9 52.0 $0 $10 $20 $30 $40 $50 $60 Millions Combined sales and use taxes, which include natural gas and criminal justice tax, increased significantly from 2014 levels. While 2014 saw $17.1M in sales and use tax revenue, 2015 brought in $19.3M and exceeded budget by $177K, or 0.9 %. This revenue over budget is after mid - biennium budget increases of $2.1M. Sales tax related to construction activities was $436K over 2014 activity. The services category showed the largest year- over -year increase of $896K. Utility taxes were slightly below budget with total revenue at $4.0M, and $5K below budget. While 2015 revenue is lower than budget, it is higher than 2014 by $164K. Interfund utility tax revenue was at $2.1M and exceeded budget by $205K, or 11.1%. Annual rate increases and maintaining consistent, level consumption has contributed to the increase in interfund utility tax revenue over each of the last few years. Gambling and excise taxes brought in $2.9M and exceeded budget by $370K, or 14.6 %. The casinos continued to do well throughout 2015 and exceeded 2014 revenue by $100K. Page 1 3 $20 $15 $10 $5 $0 52.0 0 $1.5 $1.0 50.5 50.0 Property and Sales Taxes Utility and Gambling Taxes 2012 - 2015 519.3 $15.7 $16.5 517.1 513.8. 513.8. $14.2 $14.3 Property Tax Sales Tax 55 o $4 2 $4 53 53 $2 $2 51 $1 $0 $4.0 $3.9 $3.9 54.0 $2.8 52! $2.5 52.4 $1.5 51.7 $1.9 $2.1 uuII Utility Interfund Utility Gambling & Excise • 2012 • 2013 • 2014 • 2015 • 2012 1 2013 • 2014 • 2015 Licenses and Permits 51.8 $1.7 $1.8 51.9 II1111 $1.3 51.2 51.2 $08 50.9$0.9 50.9 RGRL Business License Building Permits • 2012 • 2013 • 2014 • 2015 Revenue - Licenses and Permits Revenue Generating Regulatory License Fee (RGRL) exceeded budget by $47K, or 2.6% bringing $1.9M in revenue. New businesses continued to open throughout the year and owe the entire fee regardless of when they open for business. Building permits and fees, while below budget by $63K, were $110K above 2014 revenue. While the total number of permits issued in 2015 (1,689) was less than 2014 (1,970), the value of the permits was $98M higher. The increase in value does not match the increase in actual fee revenue because of 1 project that is currently in a fee deferral program. Expenditures - By Department and Category Departmental expenditures continue to rise each year, the total increase in 2015 was $3.3M, or 6.7% over 2014. However, departmental expenditures were below budget by $550K. During the budget amendment process in 2015, both Police and Fire realized increases to their budgets but the increases were offset by reductions in other departments. Excluding the unallocated budget adjustment, all categories were below budget. Salaries and benefits were below budget by $416K primarily due to vacancies. Many of the vacancies have now been filled. Supplies were below budget by $156K and professional services were below budget by $1.1M. Professional services were lower than budget for several reasons including $190K less for claims and judgments, $124K for less than expected costs related to special matters in the City Attorney department, and $214K related to fleet O &M. Fleet O &M for Police was $132K below budget and under budget in Fire by $48K. 518 517 516 515 514 513 512 511 510 59 58 4 Police Fire PW Recreation DCD Mayor Support 616 9 17.0 514 � 14.0 I $31.7 $11 13106 1310 . 2012 2011 2014 2015 2015 2012 2013 2014 2015 201 Bdgt 664 58 56 55 54 55 52 51 5o 11111 11111 Ss.z 5s.o 58. MI 2022 1013 2014 2015 2015 20z 2013 2014 2015 2015 2012 2013 20.15 2015 ems 2012 1013 2014 suss mss 2012 2013 2014 2015 2015 sae Page 2 Highlights of the Special Revenue and Debt Service Funds Special Revenue Funds Hotel /Motel: Proceeds from a special excise tax on lodging charges are recorded in this fund. The revenue is restricted to expenditures related to tourism. Ending fund balance is $623K, which is $47K higher than 2014 and $233K, or 60% higher than budget. Total revenue of $1.6M is 84K, or 5.7% above budget, the primary reason being hotel /motel taxes were $78K higher than budget. Expenditures were $73K, or 4.7% below budget. Some costs budgeted for 2015 were transferred to the Authority prior to the end of the year. City staff that had been assigned to this fund were transferred to Seattle Southside Regional Tourism Authority at the end of 2015. Drug Seizure: This fund accounts for drug seizure money. Any money deposited into this fund must be used for costs related to drug seizure activities. The drug seizure fund ended the year with $7K in fund balance. Debt Service Funds In April 2015, the City issued $5.8M in bonds to fund capital projects in the arterial street fund. The bonds are being repaid over 20 years. Additionally, the City drew all available funds ($2.25M) authorized in the line -of- credit, which had been approved by City Council in 2014. The funds were utilized to purchase additional property located in the City's Urban Renewal area. The line -of- credit is currently scheduled to be repaid by the end of 2017. Until the principal is repaid, the City is making quarterly interest payments on the outstanding principal. Local Improvement District No. 33 2015 was the second year for installment payments related to the Klickitat LID. The current portion was estimated at $440K, however, several property owners chose to pay their assessment in full, resulting in additional $210K in principal paid. With the additional principal received, the City was able to pay additional debt principal in January 2016. As of the end of 2015, all assessments were current, no assessment was delinquent. The next installment payment is scheduled for October 2016. Page 3 5 Highlights of the Capital Projects Funds Street Fund: Total revenue in 2015 was $1.1M, which is $166K, or 13.5% below budget. The state grant of $51K for Thorndyke Safe Routes to School was received in 2016. Additionally, transfers into the fund were lower than budgeted by $200K due to expenditures lower than budget by $773K. Total expenditures were $1.4M. Phase I for Cascade View Safe Routes to School and Thorndyke Safe Routes to School projects were closed in 2015. Design work continued on the 42nd Ave S Phase III /Gilliam Creek project. Arterial Street Fund: Total revenue in 2015 was $14.2M, which is $7.9M, or 35.7% below budget. Several grants were not received in 2015 as anticipated. Both TUC Ped Bridge and BAR Rehab projects were budgeted to begin construction in 2015 but have been delayed. Bonds were issued in April for the Boeing Access Rd Bridge Rehabilitation and Interurban Ave S projects. Also worth noting is the significant increase in Real Estate Excise Tax (REET). Due to a high value property sale, the City realized a substantial increase in REET, which was split between this fund and the land acquisition, rec & park development fund. While revenues were below budget, expenditures were below budget as well. Total expenditures were $10.5M, which is $11.9M, or 53.0% below budget. Several large projects are accounted for in this fund. Major projects include Interurban Ave S, TUC Pedestrian /Bicycle Bridge, S 144th St Phase II, and Boeing Access Rd Bridge Rehabilitation. Land Acquisition, Rec & Park Development Fund: Total revenue was $3.1M, which exceeded budget by $475K, or 18.3 %. Due to the increase in REET the transfer in from the general fund was not necessary. While expenditures were below budget by $1M, or 31.2 %, substantial progress was made on both the Duwamish Hill Preserve and Duwamish Gardens projects. Facility Replacement Fund: Revenue in 2015 was $2.8M, or $703K below budget. Some budgeted property sales that were expected to occur in 2015 have been postponed until at least 2016. Additionally, the City drew all funds on the line -of- credit, which was approved by Council in 2014. These funds were utilized for costs associated with purchasing property in the Urban Renewal area. Total expenditures were $2.5M. The City purchased 2 more properties located in the Urban Renewal area. Several structures the City purchased were demolished in 2016. General Government Improvement Fund: Several projects were completed in 2015. Projects include improvements were made to the Fire Marshal's office, fire stations 51 & 54 received exhaust ducting, and new amplifiers were installed in the Council chambers. $6 $5 54 $3 $2 $1 $0 0 6 c—I 6 N N t11 — d- d- r tf1 I I i v-1. v--I N N N '='. 00 a�—I i v-1-1 ti 7'71 Cr, s—I Street Arterial Lan Acq. Park Facility Gen Gov't Fire Impact Street Dev. Replacement Improve. Fees 2012 • 2013 2014 • 2015 Page 4 Highlights of the Enterprise Funds Fund Balance The water fund ended 2015 with a $6.1M unreserved fund balance, which is $307K, or 5.3% higher than 2014 and exceeded budget by $1.9M, or 46.3 %. Ending fund balance continues to maintain adequate reserves for capital projects. The sewer fund ended 2015 with a $7.2M unreserved fund balance, which is $2.3M, or 46.2% above budget. Unreserved fund balance continues to trend upward. The golf course ended 2015 with a $142K unreserved fund balance, which is $460K, or 76.5% below budget. $8 o $7 $6 $5 $4 $3 $2 $1 so Water Sewer Golf Surface Water • 2012 • 2013 2014 • 2015 The surface water fund ended 2015 with a $1.3M unreserved fund balance, which is $882K, or 58.7% below budget. This is due to the fact that Chinook Wind had $6M in grant revenue that was cancelled when King County purchased the site. Fund balance is on target when the grant revenue is removed. Unreserved fund balances for all enterprise funds were affected by the implementation of GASB Statement No. 68. GASB Statement No. 68 The City was required to implement GASB Statement No. 68 Accounting and Financial Reporting for Pensions in fiscal year 2015. Employers are now required to recognize their proportionate share of any unfunded pension liability on their balance sheets as well as certain pension expenses immediately rather than extending them over time. The implementation required a prior period adjustment for previous year expenses, which resulted in a reduction in unreserved fund balance in all enterprise funds, as well as additional pension expenses related to 2015. $10 o $9 2 $8 57 $6 S5 $4 $3 $2 sl so Charges for Services 2012 - 2015 Water Sewer 11 I Golf Surface Wate Revenues Charges for services in the utility funds are showing steady increases due to regular rate increases and steady usage. Charges for services remain the main source of funding. In 2015 the City received $501 K in Public Works Trust Fund Loan funds for CDB Sanitary Sewer Rehabilitation project. Golf course total revenue was $1.8M and is $13K above budget. Transfers into the golf course fund were $300K, which was half of the general contribution of 2014. Transfers were reduced because the golf course needs less support for operational costs. Expenses Several projects were under way in 2015. Considerable work was done on Interurban Ave S in the water and surface water funds with expected completion in 2016. Additional work was done on the CBD Sanitary Sewer Rehabilitation project in the sewer fund. Golf course expenses were $1.8M, which was $19 thousand or 1.1% over budget. Page 5 7 Highlights of the Internal Service Funds Fund Balance The equipment rental /replacement fund ended 2015 with a $4.9M unreserved fund balance, which is $178K, or 3.8% higher than 2014 and exceeded budget by $655K, or 15.5 %. Ending fund balance has been trending upward the last few years due to our complete overhaul for sustainable funding of the Fleet Equipment Replacement Plan. Most of the equipment budgeted to be replaced in 2015 was purchased, the few remaining items will be purchased in 2016. The active employee self- insurance fund ended 2015 with a $2.0M unreserved fund balance, which is $511K lower than 2014 but higher than budget by $643K, or 48.0 %. Insurance costs were $5.6M for 2015, $1.0M lower than 2014. It should be noted that from 2011 — 2013, insurance costs averaged $4.6M but 2014 expenses were significantly higher at $6.6M. Fiscal year 2015 saw expenses decrease but are still higher than 2011 — 2013. While it appears that 2014 might have been an anomaly and costs were lower in 2015, insurance costs may not return to levels realized in 2011 — 2013. The LEOFF I insurance fund ended 2015 with a $776K unreserved fund balance, which is $538K higher than last year and is higher than budget by $783K. LEOFF I insurance costs had been rising the last few year with 2014 seeing the highest cost at just under $1M, however 2015 expenses returned to normal levels of less than $500K. $6 0 $5 $4 $3 $2 $1 $0 8 Internal Service Funds Year -End Fund Balances 2012 — 2015 $4.7 $4.9 $4.8 $4.5 $2.5 $2.0 1 $1.7 $0.9 $0.8 ,$0.2, IM Equipment Rental Insurance LEOFF I Insurance • 2012 ■ 2013 2014 ■ 2015 Page 6 City of Tukwila General Fund 000 - Revenue and Expenditures As of December 31 2015 % of year expired 100.0% 2015 Annual Budget Prorated Budget Actual Year -To -Date % of Annual Variance ** 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 Transportation Plan Check and Review Fees Culture and Rec Fees Total Charges for Services Fines and Penalties Miscellaneous Revenue Indirect cost allocation Ongoing Revenue Transfer Police RMS set aside 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 Cash and investments $ 14,329,171 19,156,427 700,000 4,024,592 1,855,900 2,538,024 42,604,114 1,820,525 826,089 35,000 1,394,000 4,075,614 1,140, 000 2,211,910 769,884 370,860 577,324 5,069,978 51,713 553,725 109,000 721,500 541,460 1,977,398 242,829 814,792 2,255,320 57,040,045 350,000 1,200,000 58,590,045 52,550,046 2,759,846 3,074,000 58,383,892 206,153 10,181, 000 $ 10,387,153 $ 14,329,171 19,156,427 700,000 4,024,592 1,855,900 2,538,024 42,604,114 1,820,525 826,089 35,000 1,394,000 4,075,614 1,140, 000 2,211,910 769,884 370,860 577,324 5,069,978 51,713 553,725 109,000 721,500 541,460 1,977,398 242,829 814,792 2,255,320 57,040,045 350,000 1,200,000 58,590,045 52,550,046 2,759,846 3,074,000 58,383,892 206,153 10,181, 000 $ 10,387,153 Fund 000 $ 14,323,133 19,334,152 687,741 4,019,288 2,061,098 2,908,043 43,333,456 $ (6,038) 100.0% 177,725 100.9% (12,259) 98.2% (5,304) 99.9% 205,198 111.1% 370,019 114.6% 729,342 101.7% 1,867,913 47,388 102.6% 861,484 35,395 104.3% 49,675 14,675 141.9% 1,331,097 (62,903) 95.5% 4,110,169 34,555 100.8% 1,132,568 (7,432) 99.3% 2,172,395 (39,515) 98.2% 552,874 (217,010) 71.8% 303,636 (67,224) 81.9% 510,486 (66,838) 88.4% 4,671,959 (398,019) 92.1% 59,092 7,379 114.3% 648,251 94,526 117.1% 33,961 (75,039) 31.2% 1,087,363 365,863 150.7% 561,535 20,075 103.7% 2,390,202 412,804 120.9% 261,457 18,628 107.7% 909,556 94,764 111.6% 2,255,320 100.0% 57,932,120 892,075 101.6% 350,000 - 100.0% 500,000 (700,000) 41.7% 58,782,120 192,075 100.3% 51,999,714 2,759,846 2,801,000 57,560,560 1,221,560 10,181, 057 $ 11,402,617 $ 8,399,390 (550,332) 99.0% 100.0% (273,000) 91.1% (823,332) 98.6% 1,015,407 592.6% 57 100.0% $ 1,015,464 109.8% Page 7 9 CITY OF TUKWILA General Fund Expenditures - By Category As of December 31 2015 % of year expired 100.00% TOTALS BY CATEGORY .11. Annual Budget Prorated Budget of Annual Actual Spent Variance Budget Spent UNALLOCATED BUDGET ADJUSTMENT $ SALARIES BENEFITS SUPPLIES PROFESSIONAL SERVICES INTERGOVERNMENTAL CAPITAL EXPENDITURES DEPARTMENTAL EXPENDITURES TRANSFERS OUT TOTAL EXPENDITURES (1,180,000) 28, 528,196 9,810,341 1,617,683 11,084,260 2,462,566 227,000 52,550,046 5,833,846 $ 58,383,892 $ (1,180,000) 28, 528,196 9,810,341 1,617,683 11,084,260 2,462,566 227,000 52,550,046 5,833,846 $ 58,383,892 $ 57,560,560 $ (823,332) 28,324,733 9,598,242 1,462,068 10,014,590 2,403,491 196,589 51,999,714 $ 1,180,000 (203,463) (212,099) (155,615) (1,069,670) (59,075) (30,411) (550,332) 5,560,846 (273,000) 99.29% 97.84% 90.38% 90.35% 97.60% 86.60% 98.95% 95.32% 98.59% TOTALS BY CATEGORY -- DETAIL Annual Budget Prorated Budget Actual Spent Variance % Spent 00 UNALLOCATED BUDGET ADJUSTME 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 10 $ (1,180,000) $ 25,701,161 645,977 1,680,772 500,286 1,630,967 796,752 1,236,905 629,026 5,491,060 13,000 12,630 1,179,451 14,428 423,804 3,072,472 426,671 149,028 55,250 2,765,876 703,455 1,713,061 712,009 1,486,438 2,462,561 5 227,000 52,550,046 $ (1,180,000) $ 25,701,161 645,977 1,680,772 500,286 1,630,967 796,752 1,236,905 629,026 5,491,060 13,000 12,630 1,179,451 14,428 423,804 3,072,472 426,671 149,028 55,250 2,765,876 703,455 1,713,061 712,009 1,486,438 2,462,561 5 227,000 52,550,046 $ 5,833,846 5,833,846 58,383,892 $ 58,383,892 Fund 000 By Category $ 25,724,920 631,925 1,754,484 213,405 1,652,915 824,630 1,227,888 629,025 5,251,282 6,672 5,831 1,127,164 31,681 303,223 2,822,972 342,302 139,251 29,243 2,486,469 704,347 1,697,398 699,233 1,093,377 2,403,442 49 196,589 51,999,714 $ 1,180,000 $ 23,759 (14,052) 73,711 (286,881) 21,948 27,878 (9,017) (1) (239,778) (6,328) (6,799) (52,287) 17,253 (120,581) (249,500) (84,369) (9,777) (26,007) (279,407) 892 (15,663) (12,776) (393,061) (59,119) 44 (30,411) (550,332) 5,560,846 (273,000) 100.09% 97.82% 104.39% 42.66% 101.35% 103.50% 99.27% 100.00% 95.63% 51.32% 46.16% 95.57% 219.58% 71.55% 91.88% 80.23% 93.44% 52.93% 89.90% 100.13% 99.09% 98.21% 73.56% 97.60% 984.40% 86.60% 98.95% 95.32% $ 57,560,560 $ (823,332) 98.59% Page 8 CITY OF TUKWILA General Fund Expenditures - By Department As of December 31 2015 of year expired 100% 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 1 $ 339,007 3,717,619 656,409 2,217,217 698,418 2,854,279 3,146,768 1,177,909 17,044,549 11,796,925 1,181,748 3,476,476 1,406,458 2,836,264 52,550,046 5,833,846 $ 58,383,892 $ 339,007 3,717,619 656,409 2,217,217 698,418 2,854,279 3,146,768 1,177,909 17,044,549 11,796,925 1,181,748 3,476,476 1,406,458 2,836,264 52,550,046 5,833,846 $ 58,383,892 Fund 000 By Dept Summ $ 312,202 3,630,627 619,343 2,185,415 591,440 2,870,724 3,096,757 1,194,059 16,912,835 11,724,461 1,246,282 3,421,257 1,367,462 2,826,851 51,999,714 5,560,846 $ 57,560,560 $ (26,805) (86,992) (37,066) (31,802) (106,978) 16,445 (50,011) 16,150 (131,714) (72,464) 64,534 (55,219) (38,996) (9,413) (550,332) (273,000) $ (823,332) 92% 98% 94% 99% 85% 101% 98% 101% 99% 99% 105% 98% 97% 100% 99% 95% 99% Page 9 11 CITY OF TUKWILA General Fund Expenditures - By Department As of December 31 2015 % of year expired 100% 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 10,400 339,007 182,811 14,318 8,498 2,758 53,352 4,370 16,500 6,000 40,000 10,400 339,007 182,811 14,348 8,679 2,511 54,430 4,345 6,959 3,857 27,761 6,502 312,202 30 181 (247) 1,078 (25) (9,541) (2,143) (12,239) (3,898) (26,805) 100% 100% 102% 91% 102% 99% 42% 64% 69% 63% 92% 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 42 COMMUNICATION 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 5,200 656,409 402,738 6,000 28,351 40,215 1,379 64,221 7,517 86,075 1,500 2,000 6,108 5,105 5,200 656,409 404,342 28,354 41,090 1,133 64,094 8,219 47,466 7 2,542 3,025 3,662 12,062 3,346 619,343 1,604 (6,000) 3 875 (246) (127) 702 (38,609) 7 1,042 1,025 (2,446) 6,957 (1,854) (37,066) 100% 100% 102% 82% 100% 109% 55% 169% 151% 60% 236% 64% 94% 05 - FINANCE Annual Budget Prorated Budget Actual Spent Variance % of Annual Budget Spent 00 UNALLOCATED BUDGET REDUCTION 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 35 SMALL TOOLS & MINOR EQUIPMENT 41 PROFESSIONAL SERVICES 42 COMMUNICATION 43 TRAVEL 45 OPERATING RENTALS & LEASES 46 INSURANCE 48 REPAIRS & MAINTENANCE 49 MISCELLANEOUS 49 -00 Miscellaneous 49 -03 Claims and judgments 49 -08 Credit card fees 53 EXT TAXES & OPERATING ASSMNTS FINANCE 12 (300,000) 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 62,500 517,268 61,900 450,000 5,368 (300,000) 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 62,500 517,268 61,900 450,000 5,368 988,923 5,181 1,475 73,595 100,114 3,350 179,162 17,381 265 126,741 288 2,662 3,283 338,892 57,278 286,823 13,217 261,316 12,290 1 Fund 000 Depts w No Divisions 300,000 (39,315) (24,819) (8,525) (2,361) (2,582) (788) (18,263) (13, 000) (1,915) 265 16,741 (712) (2,338) 583 892 (5,222) (230,445) (48,683) (188, 684) 6,922 1 (31,802) 96% 17% 15% 97% 97% 81% 91% 0% 90% 115% 29% 53% 122% 100% 92% 55% 21% 58% 229% 0% Page 10 99% CITY OF TUKWILA General Fund Expenditures - By Department As of December 31 2015 % of year expired 100% 06 - CITY ATTORNEY EMI % of Annual Annual Prorated Budget Budget Budget Actual Spent Variance Spent 00 UNALLOCATED BUDGET REDUCTION (80,000) (80.000) - 80,000 - 12 EXTRA LABOR - - 2,358 2,358 0% 21 FICA - - 180 180 0% 24 INDUSTRIAL INSURANCE - - 29 29 0% 31 OFFICE & OPERATING SUPPLIES 3,100 3,100 5,527 2,427 178% 41 PROFESSIONAL SERVICES 768,818 768,818 583,288 (185,530) 76% 41 -00 Professional services 92,000 92,000 27,651 (64,349) 30% 41 -01 Contracted Attorney services 350,406 350,406 324,210 (26,196) 93% 41 -02 Contracted prosecution service 121,412 121,412 150,876 29,464 124% 41 -03 Special matters 205.000 205,000 80,551 (124,449) 39% 42 COMMUNICATION 2,000 2,000 - (2,000) 0% 45 OPERATING RENTALS & LEASES 2,100 2,100 - (2,100) 0% 48 REPAIRS & MAINTENANCE 1,400 1,400 - (1,400) 0% 49 MISCELLANEOUS 1,000 1,000 57 (943) 6% CITY ATTORNEY 698,418 698,418 591,440 (106,978) 85% 09 - MUNICIPAL COURT % of Annual Annual Prorated Budget Budget Budget Actual Spent Variance Spent 11 SALARIES 687,216 687,216 696,865 9,649 101% 12 EXTRA LABOR 4,500 4,500 10,494 5,994 233% 13 OVERTIME 5,016 5,016 889 (4,127) 18% 21 FICA 51,035 51,035 52,452 1,417 103% 23 PERS 69,117 69,117 72,792 3,675 105% 24 INDUSTRIAL INSURANCE 3,138 3,138 2,720 (418) 87% 25 MEDICAL,DENTAL,LIFE,OPTICAL 141,181 141,181 141,397 216 100% 31 OFFICE & OPERATING SUPPLIES 16,708 16,708 13,704 (3,004) 82% 35 SMALL TOOLS & MINOR EQUIPMENT - - 2,932 2,932 0% 41 PROFESSIONAL SERVICES 111,500 111,500 90,196 (21,304) 81% 49 -00 Professional Services 5,000 5,000 996 (4,004) 20% 49 -01 Pro Tem Judge 13,000 13,000 10,800 (2,200) 83% 49 -03 Interpreters 53,000 53,000 36,881 (16,119) 70% 49 -04 Court Security 40,500 40,500 41,519 1,019 103% 42 COMMUNICATION 7,300 7,300 6,777 (523) 93% 43 TRAVEL 6,215 6,215 6,737 522 108% 45 OPERATING RENTALS & LEASES 1,558 1,558 2,087 529 134% 48 REPAIRS & MAINTENANCE 3,300 3,300 294 (3,006) 9% 49 MISCELLANEOUS 20,120 20,120 23,444 3,324 117% 53 EXT TAXES & OPERATING ASSMNTS 5 5 2 (3) 40% 64 MACHINERY & EQUIPMENT 50,000 50,000 70,275 20,275 141% MUNICIPAL COURT 1,177,909 1,177,909 1,194,059 16,150 101% Fund 000 Depts w No Divisions Page 11 13 CITY OF TUKWILA General Fund Expenditures - By Department As of December 31 2015 % of year expired 100% 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 1,181,748 520,666 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 1,181,748 530,282 14,570 23,466 40,854 57,780 2,878 113,241 7,632 90,372 32,450 113,091 342 3,629 28,051 153,226 29,657 122,520 625 34,417 1,246,282 9,616 12,070 23,466 3,018 5,783 809 (7,248) 1,366 (41,628) 11,450 5,391 (1,158) (2,596) (28,449) 48,226 14.657 34,520 125 24,417 64,534 102% 583% 0% 108% 111% 139% 94% 122% 68% 155% 105% 23% 58% 50% 146% 198% 139% 125% 344% 105% 20 - TRANSFERS OUT, FUND BALANCE Annual Budget Prorated Budget % of Annual Budget Actual Spent Variance Spent Transfer to Fund 103 Street Transfer to Fund 104 Arterial Street Transfer to Fund 105 Contingency Debt service transfer Transfer to Fund 301 Land Acq, Park Transfer to Fund 303 Gen Gov't Improve Transfer to Fund 411 Golf Course TRANSFERS OUT / FUND BALANCE 14 674,000 1,700,000 100,000 2,759,846 100,000 200,000 300,000 5,833,846 674,000 1,700,000 100,000 2,759,846 100,000 200,000 300,000 5,833,846 474,000 (200,000) 1,700,000 127,000 27,000 2,759,846 200,000 300,000 Fund 000 Depts w No Divisions (100,000) 5,560,846 (273,000) 70% 100% 127% 100% 100% 100% 95% Page 12 CITY OF TUKWILA General Fund Expenditures - Mayor's Office As of December 31 2015 SUMMARY BY TYPE % of year expired 100.00% 03 - MAYOR Annual Prorated Actual % of Annual Budget Budget Spent Variance Budget Spent 00 UNALLOCATED BUDGET REDUCTION (135,000) (135,000) 135,000 11 SALARIES 1,418,063 1,418,063 1,435,764 17,701 101.25% 12 EXTRA LABOR 10,500 10,500 8,473 (2,027) 80.70% 13 OVERTIME 573 573 (573) - 21 FICA 103,126 103,126 105,301 2,175 102.11% 23 PERS 141,268 141,268 145,845 4,577 103.24% 24 INDUSTRIAL INSURANCE 5,516 5,516 4,848 (668) 87.89% 25 MEDICAL,DENTAL,LIFE,OPTICAL 244,273 244,273 245,979 1,706 100.70% 31 OFFICE & OPERATING SUPPLIES 57,517 57,517 57,047 (470) 99.18% 35 SMALL TOOLS & MINOR EQUIPMENT 10,435 10,435 18,051 7,616 172.99% 41 PROFESSIONAL SERVICES 1,221,470 1,221,470 1,168,473 (52,997) 95.66% 42 COMMUNICATION 152,600 152,600 54,829 (97,771) 35.93% 43 TRAVEL 33,800 33,800 32,656 (1,144) 96.62% 44 COMMUNICATION 19,750 19,750 7,823 (11,927) 39.61% 45 OPERATING RENTALS & LEASES 35,553 35,553 29,611 (5,942) 83.29% 48 REPAIRS & MAINTENANCE 19,750 19,750 8,221 (11,529) 41.63% 49 MISCELLANEOUS 341,425 341,425 281,325 (60,100) 82.40% 49 -00 Miscellaneous 42,415 42,415 48,912 6,497 115.32% 49 -01 Memberships /Dues /Subscriptions 188,600 188,600 144,845 (43,755) 76.80% 49 -02 Microfilming /imaging 31,529 31,529 6,881 (24,648) 21.82% 49 -03 Employee appreciation 17,500 17,500 33,519 16,019 191.54% 49 -04 Recorded documents 4,300 4,300 4,300 - 100.00% 49 -05 Registrations 5,650 5,650 2,887 (2,763) 51.09% 49 -08 Credit card fees 431 431 1,085 654 251.75% 49 -51 CTR reimbursement 6,000 6,000 3,175 (2,825) 52.92% 49 -56 Green initiatives 45,000 45,000 35,721 (9,279) 79.38% 51 INTERGVRNMTL PROFESSIONAL SVCS 37,000 37,000 26,378 (10,622) 71.29% 53 EXT TAXES, OPERATING ASSESSMENTS - - 2 2 MAYOR 3,717,619 3,717,619 3,630,627 (86,992) SUMMARY BY DIVISION 03 - MAYOR Annual Prorated Actual % of Annual Budget Budget Spent Variance Budget Spent MAYOR'S OFFICE ADMINISTRATION 884,486 884,486 880,637 (3,849) 99.56% ECONOMIC DEVELOPMENT 469,224 469,224 452,501 (16,723) 96.44% CITY CLERK 620,824 620,824 609,521 (11,303) 98.18% COMMUNICATIONS 432,493 432,493 424,253 (8,240) 98.09% COURT DEFENDER 477,000 477,000 456,012 (20,988) 95.60% HUMAN SERVICES 785,479 785,479 770,677 (14,802) 98.12% SISTER CITIES COMMITTEE 6,475 6,475 - (6,475) 0.00% PLANNING COMMISSIONS 3,750 3,750 4,172 422 111.25% EQUITY & DIVERSITY COMMISSION 3,200 3,200 730 (2,470) 22.80% ARTS COMMISSION 26,000 26,000 23,086 (2,914) 88.79% PARKS COMMISSION 3,688 3,688 4,484 796 121.60% LIBRARY ADVISORY BOARD 5,000 5,000 4,555 (445) 91.11% MAYOR 3,717,619 3,717,619 3,630,627 (86,992) 97.66% Fund 000 Mayor Page 13 15 CITY OF TUKWILA General Fund Expenditures - Mayor's Office As of December 31 2015 DIVISIONS of year expired 100.00% Annual Budget Prorated Budget Actual Spent % of Annual Variance Budget Spent 03 - 100 ADMINISTRATION 11 SALARIES 12 EXTRA LABOR 2* BENEFITS 3* SUPPLIES 4* SERVICES 5" INTERGOVERNMENTAL MAYOR'S OFFICE ADMINISTRATION 03 - 522.100 ECONOMIC DEVELOPMENT 11 SALARIES 12 EXTRA LABOR 2* BENEFITS 3* SUPPLIES 4* SERVICES ECONOMIC DEVELOPMENT 03 - 514.300 CITY CLERK 00 UNALLOCATED BUDGET ADJUSTMENT 11 SALARIES 2* BENEFITS 3* SUPPLIES 4* SERVICES CITY CLERK 03 - 518.110 COMMUNICATIONS 00 UNALLOCATED BUDGET ADJUSTMENT 11 SALARIES 12 EXTRA LABOR 2* BENEFITS 3* SUPPLIES 4* SERVICES COMMUNICATIONS 03 - 512.500 COURT DEFENDER 4* SERVICES COURT DEFENDER 334,892 5,000 113,041 17,200 377,353 37,000 884,486 322,454 5,000 88,362 4,658 48,750 469,224 (60,000) 359,544 144,912 10,308 166,060 620,824 (15, 000) 232,309 90,184 14,500 110,500 432,493 477,000 334,892 5,000 113,041 17,200 377,353 37,000 884,486 334,868 2,540 113,821 27,586 375,443 26,380 880,637 322,454 336,749 5,000 88,362 92,536 4,658 438 48,750 22,779 469,224 452,501 (60,000) 359,544 144,912 10,308 166,060 620,824 360,324 145,320 10,609 93,268 609,521 (15, 000) 232,309 232,860 5,933 90,184 90,969 14,500 21,725 110,500 72,765 432,493 424,253 477,000 456,012 (24) (2,460) 780 10,386 (1,910) (10, 620) (3,849) 14,295 (5,000) 4,174 (4,220) (25,971) (16, 723) 60,000 780 408 301 (72,792) (11,303) 99.99% 50.80% 100.69% 160.38% 99.49% 71.30% 99.56% 104.43% 104.72% 9.40% 46.73% 96.44% 100.22% 100.28% 102.92% 56.17% 98.18% 15,000 551 100.24% 5,933 785 100.87% 7,225 149.83% (37,735) 65.85% (8,240) 98.09% (20,988) 95.60% 95.60% 477,000 477,000 456,012 (20,988) 03 - 557.201 HUMAN SERVICES 00 UNALLOCATED BUDGET ADJUSTMENT 11 SALARIES 12 EXTRA LABOR 13 OVERTIME 2* BENEFITS 3* SUPPLIES 4* SERVICES HUMAN SERVICES 03 - 513.201 SISTER CITIES COMM. 3* SUPPLIES 4* SERVICES SISTER CITIES COMMITTEE 16 (60,000) 168,864 500 573 57,684 1,688 616,170 785,479 425 6,050 6,475 (60,000) 168,864 170,964 500 573 57,684 59,326 1,688 831 616,170 539,556 785,479 770,677 Fund 000 Mayor 425 6,050 6,475 60,000 2,100 (500) (573) 1,642 (857) (76,614) (14,802) (425) (6,050) (6,475) 101.24% 102.85% 49.21 % 87.57% 98.12% 0.00% Page 14 CITY OF TUKWILA General Fund Expenditures - Mayor's Office As of December 31 2015 of year expired 100.00% Annual Prorated Actual % of Annual Budget Budget Spent Variance Budget Spent 03 - 558.600 PLANNING COMMISSION 3* SUPPLIES 2,250 2,250 347 (1,903) 15.41% 4" SERVICES 1,500 1,500 3,825 2,325 255.00% PLANNING COMMISSION 3,750 3,750 4,172 422 111.25% 03 - 513.203 EQUITY & DIVERSITY COMM. 3" SUPPLIES 1,200 1,200 480 (720) 39.96% 4" SERVICES 2,000 2,000 250 (1,750) 12.50% EQUITY & DIVERSITY COMMISSION 3,200 3,200 730 (2,470) 22.80% 03 - 573.900 ARTS COMMISSION 3" SUPPLIES 9,035 9,035 6,108 (2,927) 67.61% 4* SERVICES 16,965 16,965 16,977 12 100.07% ARTS COMMISSION 26,000 26,000 23,086 (2,914) 88.79% 03 - 576.800 PARKS COMMISSION 3* SUPPLIES 1,688 1,688 3,269 1,581 193.69% 4" SERVICES 2,000 2,000 1,215 (785) 60.75% PARKS COMMISSION 3,688 3,688 4,484 796 121.60% 03 - 572.210 LIBRARY ADVISORY BOARD 3" SUPPLIES 4* SERVICES LIBRARY ADVISORY BOARD 5,000 5,000 Fund 000 Mayor 5,000 3,706 (1,294) 74.13% - 849 849 5,000 4,555 (445) 91.11% Page 15 17 CITY OF TUKWILA General Fund Expenditures - Recreation As of December 31 2015 SUMMARY BY TYPE % of year expired 100.00% 07 - RECREATION 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 26 UNEMPLOYMENT COMPENSATION 28 UNIFORM CLOTHING 31 OFFICE & OPERATING SUPPLIES 34 RESALE ITEMS 41 PROFESSIONAL SERVICES 42 COMMUNICATION 43 TRAVEL 44 COMMUNICATION 45 OPERATING RENTALS & LEASES 48 REPAIRS & MAINTENANCE 49 MISCELLANEOUS 49 -00 Miscellaneous 49 -01 Printing & binding 49 -02 Special events 49 -04 Senior trip admissions 49 -05 Youth trip admissions 49 -08 Special accomodations 49 -09 Teens 49 -10 Class licenses 49 -18 Credit card fees 64 MACHINERY & EQUIPMENT SUMMARY BY TYPE 1,310,699 403,754 1,100 115,830 134,909 46,981 292,533 118,002 14,428 156,928 12,680 8,450 27,000 59,756 28,450 92,778 4,000 35,000 13,652 7,250 10,680 2,000 4,856 2,250 13,090 30,000 2,854,279 1,310,699 403,754 1,100 115,830 134,909 46,981 292,533 118,002 14,428 156,928 12,680 8,450 27,000 59,756 28,450 92,778 4,000 35,000 13,652 7,250 10,680 2,000 4,856 2,250 13,090 30,000 2,854,279 1,283,806 437,562 9,063 129,084 143,408 72,933 273,857 (568) 197 132,516 31,681 149,075 8,186 5,253 17,547 49,075 15,509 101,761 3,336 32,874 12,925 11,597 14,293 2,000 (26,893) 33,808 7,963 13,253 8,499 25,952 (18,676) (568) 197 14,514 17,253 (7,853) (4,494) (3,197) (9,453) (10,681) (12,941) 8,983 (664) (2,126) (727) 4,347 3,613 5,136 280 (2,250) 19,600 6,510 149.74% 10,779 19,221 35.93% 2,87 100.58° 97.95% 108.37% 823.89% 111.44% 106.30% 155.24% 93.62% 112.30% 219.58% 95.00% 64.55% 62.17% 64.99% 82.13% 54.51% 109.68% 83.40% 93.93% 94.68% 159.96% 133.83% 100.00% 105.77% 15 - PARK MAINTENANCE Prorated Annual Budget 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 35 SMALL TOOLS & MINOR EQUIPMENT 41 PROFESSIONAL SERVICES 43 TRAVEL 45 OPERATING RENTALS & LEASES 47 PUBLIC UTILITY SERVICES 48 REPAIRS & MAINTENANCE 49 MISCELLANEOUS PARK MAINTENANCE 18 599,379 20,000 2,295 45,735 59,974 20,582 124,669 1,980 36,968 1,500 35,000 123,976 293,400 37,000 4,000 1,406,458 599,379 20,000 2,295 45,735 59,974 20,582 124,669 1,980 36,968 1,500 35,000 123,976 293,400 37,000 4,000 1,406,458 Fund 000 Rec, Prk 597,811 15,071 2,627 46,833 60,299 19,088 117,527 824 48,022 3,072 46,198 208 123,540 258,210 21,036 7,096 1,367,462 (1,568) (4,929) 332 1,098 325 (1,494) (7,142) (1,156) 11,054 1,572 11,198 208 (436) (35,190) (15,964) 3,096 (38,996) Page 16 100% 75% 114% 102% 101% 93% 94% 42% 130% 205% 132% 100% 88% 57% 177% 97% CITY OF TUKWILA General Fund Expenditures - Recreation As of December 31 2015 SUMMARY BY DIVISION % of year expired 100.00% 07 - RECREATION Annual Budget Prorated Budget Actual Spent of Annual Variance Budget Spent ADMINISTRATION RECREATION SPECIAL EVENTS RENTAL RECREATION DIVISIONS 374,673 1,463,855 322,934 692,817 2,854,279 374,673 1,463,855 322,934 692,817 2,854,279 324,592 1,589,867 289,808 666,457 2,870,724 (50,081) 126,012 (33,126) (26,360) 16,445 86.63% 108.61% 89.74% 96.20% 100.58% Annual Budget Prorated Budget Actual Spent % of Annual Variance Budget Spent 07 - 100 PARKS ADMINISTRATION 11 SALARIES 12 EXTRA LABOR 13 OVERTIME 2* BENEFITS 3* SUPPLIES 4* SERVICES 6* CAPITAL PARKS ADMINISTRATION 07 - 200 RECREATION 11 SALARIES 12 EXTRA LABOR 13 OVERTIME 2* BENEFITS 3* SUPPLIES 4* SERVICES RECREATION 07 - 204 SPECIAL EVENTS 11 SALARIES 12 EXTRA LABOR 13 OVERTIME 2* BENEFITS 3* SUPPLIES 4* SERVICES SPECIAL EVENTS 07 - 205 RENTAL 11 SALARIES 12 EXTRA LABOR 13 OVERTIME 2* BENEFITS 3* SUPPLIES 4* SERVICES SPECIAL EVENTS 235,999 12,200 500 77,007 5,917 13,050 30,000 374,673 568,894 345,959 299,500 85,816 163,686 1,463,855 143,825 11,512 600 57,832 26,215 82,950 322,934 361,981 34,083 155,915 14,482 126,356 692,817 235,999 12,200 500 77,007 5,917 13,050 30,000 374,673 568,894 345,959 299,500 85,816 163,686 1,463,855 143,825 11,512 600 57,832 26,215 82,950 322,934 361,981 34,083 155,915 14,482 126,356 692,817 Fund 000 Rec, Prk 219,560 73,011 5,868 15,375 10,779 324,592 559,030 437,562 2,632 336,257 78,228 176,158 1,589,867 148,037 1,845 58,116 19,610 62,199 289,808 357,179 4,586 151,528 60,492 92,673 666,457 (16,439) (12,200) (500) (3,996) (49) 2,325 (19,221) (50,081) (9,864) 91,603 2,632 36,757 (7,588) 12,472 126,012 4,212 (11,512) 1,245 284 (6,605) (20,751) (33,126) (4,802) (34,083) 4,586 (4,387) 46,010 (33,683) (26,360) 93.03% 94.81 % 99.17% 117.81% 35.93% 86.63% 98.27% 126.48% 112.27% 91.16% 107.62% 108.61% 102.93% 307.55% 100.49% 74.80% 74.98% 89.74% 98.67% 97.19% 417.70% 73.34% 96.20% Page 17 19 CITY OF TUKWILA General Fund Expenditures - Community Development As of December 31 2015 SUMMARY BY TYPE of year expired 100.00% 08 - COM DEVELOPMENT i Annual Budget Prorated Budget Actual Spent % of Annual Variance Budget Spent 00 UNALLOCATED BUDGET REDUCTION 11 SALARIES 12 EXTRA LABOR 13 OVERTIME 21 FICA 23 PERS 24 INDUSTRIAL INSURANCE 25 MEDICAL,DENTAL,LIFE,OPTICAL 26 UNEMPLOYMENT COMPENSATION 28 UNIFORM CLOTHING 31 OFFICE & OPERATING SUPPLIES 34 ITEMS 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 (275,000) 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 (275,000) 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 1,760,889 98,192 6,103 139,893 184,837 13,543 292,722 351 99 45,774 439 389,705 4,056 5,887 411 19,604 911 52,190 69,887 7,251 20,886 2,287 1,984 26,354 3,502 7,880 (259) 11,264 1 275,000 (133,426) (23,808) 152 (4,741) (7,274) (4,820) (53,873) 351 (2,877) 16,494 119 14,299 (944) (3,413) (3,089) (4,737) 911 8,140 (103,740) (17,176) (29,114) 1,287 (52,516) 4,354 (4,498) (820) (5,259) (18,736) 1 92.96% 80.48% 102.56% 96.72% 96.21% 73.75% 84.46% 3.31% 156.33% 137.04% 103.81% 81.12% 63.30% 11.74% 80.54% 118.48% 40.25% 29.69% 41.77% 228.75% 3.64% 119.79% 43.78% 90.58% -5.18% 37.55% 98.41% 3,146,768 3,146,768 3,096,757 (50,011) SUMMARY BY DIVISION 08 - COMMUNITY DEVELOPMENT Annual Budget Prorated Budget Actual Spent % of Annual Variance Budget Spent ADMINISTRATION PLANNING RECYCLING CTR PROGRAM CODE ENFORCEMENT PERMIT COORDINATION BUILDING DIVISION RENTAL HOUSING COMMUNITY DEVELOPMENT 20 331,549 1,147,221 50,384 110,797 363,405 436,782 647,878 58,752 3,146,768 331,549 1,147,221 50,384 110,797 363,405 436,782 647,878 58,752 3,146,768 Fund 000 DCD 349,877 1,222,384 48,526 52,783 332,696 442,945 620,719 26,828 3,096,757 18,328 75,163 (1,858) (58,014) (30,709) 6,163 (27,159) (31,924) (50,011) Page 18 105.53% 106.55% 96.31% 47.64% 91.55% 101.41% 95.81% 45.66% 98.41% CITY OF TUKWILA General Fund Expenditures - Community Development As of December 31 2015 DIVISIONS % of year expired 100.00% Prorated % of Annual Annual Budget Budget Actual Spent Variance Budget Spent 08 - 100 ADMINISTRATION 11 SALARIES 222,504 222,504 223,474 970 100.44% 13 OVERTIME 2,451 2,451 725 (1,726) 29.59% 2* BENEFITS 80,394 80,394 86,558 6,164 107.67% 3* SUPPLIES 11,400 11,400 19,359 7,959 169.82% 4* SERVICES 14,800 14,800 19,760 4,960 133.51% 5* INTERGOVERNMENTAL - - 1 1 - ADMINISTRATION 331,549 331,549 349,877 18,328 105.53% 08 - 558.6XX PLANNING 11 SALARIES 723,584 723,584 758,056 34,472 104.76% 12 EXTRA LABOR 83,000 83,000 68,813 (14,187) 82.91% 13 OVERTIME 1,000 1,000 917 (83) 91.67% 2* BENEFITS 267,415 267,415 244,321 (23,094) 91.36% 3* SUPPLIES 9,000 9,000 4,551 (4,449) 50.57% 4* SERVICES 63,222 63,222 145,725 82,503 230.50% 5* INTERGOVERNMENTAL - - - - - PLANNING 1,147,221 1,147,221 1,222,384 75,163 106.55% 08 - 558.601 RECYCLING 11 SALARIES 9,693 9,693 2* BENEFITS 2,742 2,742 3* SUPPLIES 4,200 4,200 11,579 7,379 275.70% 4* SERVICES 46,184 46,184 24,511 (21,673) 53.07% RECYCLING 50,384 50,384 48,526 (1,858) 96.31% 08 - 558.602 CTR PROGRAM 00 UNALLOCATED BUDGET ADJUSTMENT (50,000) (50,000) - 50,000 11 SALARIES - 115 115 12 EXTRA LABOR 30,000 30,000 29,378 (622) 97.93% 13 OVERTIME - - 2* BENEFITS 4,297 4,297 5,421 1,124 126.17% 3* SUPPLIES 1,000 1,000 (1,000) 4* SERVICES 95,500 95,500 6,605 (88,895) 6.92% 5* INTERGOVERNMENTAL 30,000 30,000 11,264 (18,736) 37.55% CTR PROGRAM 110,797 110,797 52,783 (58,014) 47.64% 08 - 558.603 CODE ENFORCEMENT 11 SALARIES 180,682 180,682 211,822 31,140 117.23% 12 EXTRA LABOR 9,000 9,000 - (9,000) 13 OVERTIME 1,000 1,000 2,142 1,142 214.21% 2* BENEFITS 70,194 70,194 77,523 7,329 110.44% 3* SUPPLIES 500 500 329 (171) 65.87% 4* SERVICES 102,029 102,029 40,879 (61,150) 40.07% CODE ENFORCEMENT 363,405 363,405 332,696 (30,709) 91.55% 08 - 559.100 PERMIT COORDINATION 11 SALARIES 259,968 259,968 243,475 (16,493) 93.66% 2* BENEFITS 96,614 96,614 100,726 4,112 104.26% 3* SUPPLIES 3,000 3,000 2,357 (643) 78.58% 4* SERVICES 77,200 77,200 96,386 19,186 124.85% PERMIT COORDINATION 436,782 436,782 442,945 6,163 101.41% Fund 000 DCD Page 19 21 CITY OF TUKWILA General Fund Expenditures - Community Development As of December 31 2015 % of year expired 100.00% Prorated % of Annual Annual Budget Budget Actual Spent Variance Budget Spent 08 - 559.600 BUILDING DIVISION 00 UNALLOCATED BUDGET ADJUSTMENT (225,000) (225,000) 225,000 11 SALARIES 464,497 464,497 293,700 (170,797) 63.23% 13 OVERTIME 1,500 1,500 2,292 792 152.81% 2" BENEFITS 170,092 170,092 107,905 (62,187) 63.44% 3" SUPPLIES 500 500 8,036 7,536 1607.17% 4* SERVICES 236,289 236,289 208,786 (27,503) 88.36% BUILDING DIVISION 647,878 647,878 620,719 (27,159) 95.81% 08 - 559.200 RENTAL HOUSING 11 SALARIES 13 OVERTIME 2" BENEFITS RENTAL HOUSING 22 43,080 43,080 15,672 15,672 58,752 58,752 Fund 000 DCD 20,554 (22,526) 27 27 6,248 (9,424) 26,828 (31,924) 47.71% 39.87% Page 20 45.66% CITY OF TUKWILA General Fund Expenditures - Public Works As of December 31 2015 SUMMARY BY TYPE % of year expired 100.00% 13 - PUBLIC WORKS Prorated % of Annual Annual Budget Budget Actual Spent Variance Budget Spent 00 UNALLOCATED BUDGET REDUCTION (150,000) (150,000) - 150,000 11 SALARIES 1,980,174 1,980,174 1,839,794 (140,380) 92.91% 12 EXTRA LABOR 2,000 2,000 - (2,000) 13 OVERTIME 4,556 4,556 27,966 23,410 613.83% 21 FICA 145,696 145,696 137,718 (7,978) 94.52% 23 PERS 197,731 197,731 188,697 (9,034) 95.43% 24 INDUSTRIAL INSURANCE 31,117 31,117 25,378 (5,739) 81.56% 25 MEDICAL,DENTAL,LIFE,OPTICAL 362,235 362,235 312,489 (49,746) 86.27% 26 UNEMPLOYMENT COMPENSATION 5,615 5,615 28 UNIFORM CLOTHING 3,800 3,800 988 (2,812) 26.00% 31 OFFICE & OPERATING SUPPLIES 100,650 100,650 81,354 (19,296) 80.83% 35 SMALL TOOLS & MINOR EQUIPMENT 4,250 4,250 1,050 (3,200) 24.71% 41 PROFESSIONAL SERVICES 31,400 31,400 43,142 11,742 137.40% 42 COMMUNICATION 5,850 5,850 9,050 3,200 154.70% 43 TRAVEL 1,183 1,183 2,598 1,415 219.60% 45 OPERATING RENTALS & LEASES 177,150 177,150 160,011 (17,139) 90.32% 47 PUBLIC UTILITY SERVICES 359,449 359,449 354,870 (4,579) 98.73% 48 REPAIRS & MAINTENANCE 203,200 203,200 221,076 17,876 108.80% 49 MISCELLANEOUS 16,035 16,035 9,461 (6,574) 59.00% 49 -00 Miscellaneous 10,035 10,035 9,461 (574) 94.28% 49 -08 Credit card fees 1,000 1,000 - (1.000) 49 -50 Neighborhood revitalization 5,000 5,000 (5,000) PUBLIC WORKS - FACILITY MAINT 3,476,476 3,476,476 3,421,256 (55,220) 98.41% SUMMARY BY DIVISION 13 - PUBLIC WORKS Prorated % of Annual Annual Budget Budget Actual Spent Variance Budget Spent PUBLIC WORKS ADMINISTRATION 578,307 578,307 556,303 (22,004) 96.20% MAINTENANCE ADMINISTRATION 367,390 367,390 365,410 (1,980) 99.46% ENGINEERING 554,820 554,820 537,691 (17,129) 96.91% DEVELOPMENT SERVICES 452,389 452,389 459,902 7,513 101.66% FACILITIES MAINTENANCE 1,523,570 1,523,570 1,501,950 (21,620) 98.58% PUBLIC WORKS - FACILITY MAINT 3,476,476 3,476,476 3,421,256 (55,220) 98.41% Fund 000 PW Facilities Page 21 23 CITY OF TUKWILA General Fund Expenditures - Public Works As of December 31 2015 DIVISIONS % of year expired 100.00% Prorated % of Annual Annual Budget Budget Actual Spent Variance Budget Spent 13 - 100 PUBLIC WORKS ADMIN 11 SALARIES 427,222 427,222 414,776 (12,446) 97.09% 12 EXTRA LABOR 2,000 2,000 (2,000) 2* BENEFITS 128,715 128,715 117,877 (10,838) 91.58% 3` SUPPLIES 8,000 8,000 8,118 118 101.47% 4* SERVICES 12,370 12,370 15,532 3,162 125.56% PUBLIC WORKS ADMINISTRATION 578,307 578,307 556,303 (22,004) 96.20% 13 - 101 MAINTENANCE ADMINISTRATION 11 SALARIES 247,188 247,188 252,012 4,824 101.95% 2* BENEFITS 98,370 98,370 99,501 1,131 101.15% 3* SUPPLIES 5,000 5,000 3,067 (1,933) 61.34% 4* SERVICES 16,832 16,832 10,830 (6,002) 64.34% MAINTENANCE ADMINISTRATION 367,390 367,390 365,410 (1,980) 99.46% 13 - 200 ENGINEERING 00 UNALLOCATED BUDGET REDUCTION (50,000) (50,000) - 50,000 11 SALARIES 406,419 406,419 353,667 (52,752) 87.02% 2* BENEFITS 138,913 138,913 116,589 (22,324) 83.93% 3* SUPPLIES 8,000 8,000 5,808 (2,192) 72.60% 4` SERVICES 51,488 51,488 61,626 10,138 119.69% ENGINEERING 554,820 554,820 537,691 (17,129) 96.91% 13 - 102 DEVELOPMENT SERVICES 11 SALARIES 324,164 324,164 324,558 394 100.12% 13 OVERTIME 3,442 3,442 9,264 5,822 269.15% 2* BENEFITS 124,783 124,783 126,080 1,297 101.04% DEVELOPMENT SERVICES 452,389 452,389 459,902 7,513 101.66% 13 - 300 FACILITY MAINTENANCE 00 UNALLOCATED BUDGET REDUCTION (100,000) (100,000) - 100,000 11 SALARIES 575,181 575,181 494,781 (80,401) 86.02% 13 OVERTIME 1,114 1,114 18,702 17,588 1678.81% 2* BENEFITS 249,798 249,798 210,837 (38,961) 84.40% 3* SUPPLIES 83,900 83,900 65,411 (18,489) 77.96% 4* SERVICES 713,577 713,577 712,220 (1,357) 99.81% FACILITY MAINTENANCE 1,523,570 1,523,570 1,501,950 (21,620) 98.58% Fund 000 PW Facilities 24 Page 22 CITY OF TUKWILA General Fund Expenditures - Public Works As of December 31 2015 SUMMARY BY TYPE % of year expired 100.00% 16 - PUBLIC WORKS - STREET Annual Budget Prorated Budget Actual Spent % of Annual Variance Budget Spent 00 UNALLOCATED BUDGET REDUCTION 11 SALARIES 12 EXTRA LABOR 13 OVERTIME 21 FICA 23 PERS 24 INDUSTRIAL INSURANCE 25 MEDICAL,DENTAL,LIFE,OPTICAL 26 UNEMPLOYMENT COMPENSATION 28 UNIFORM CLOTHING 31 OFFICE & OPERATING SUPPLIES 35 SMALL TOOLS & MINOR EQUIPMENT 41 PROFESSIONAL SERVICES 42 COMMUNICATION 43 TRAVEL 44 ADVERTISING 45 OPERATING RENTALS & LEASES 46 INSURANCE 47 PUBLIC UTILITY SERVICES 48 REPAIRS & MAINTENANCE 49 MISCELLANEOUS 53 EXT TAXES & OPERATING ASSMNTS 64 MACHINERY & EQUIPMENT PUBLIC WORKS - STREET SUMMARY BY DIVISION (240,000) 814,082 43,723 11,474 62,065 81,297 29,075 184,731 2,375 328,100 14,431 4,000 4,300 2,700 1,500 437,804 35,455 986,852 27,100 5,200 2,836,264 (240,000) 814,082 43,723 11,474 62,065 81,297 29,075 184,731 2,375 328,100 14,431 4,000 4,300 2,700 1,500 437,804 35,455 986,852 27,100 5,200 2,836,264 677,178 27,683 6,697 55,572 72,845 22,916 139,561 1,130 2,011 242,862 12,122 17,064 1,265 148 438 434,404 35,455 1,004,081 59,269 7,278 44 6,829 2,826,851 240,000 (136,904) (16,041) (4,777) (6,493) (8,452) (6,159) (45,170) 1,130 (364) (85,238) (2,309) 13,064 (3,035) (2,552) (1,063) (3,400) 17,229 32,169 2,078 44 6,829 (9,413) 83.18% 63.31% 58.37% 89.54% 89.60% 78.82% 75.55% 84.67% 74.02% 84.00% 426.59% 29.41% 5.49% 29.17% 99.22% 100.00% 101.75% 218.70% 139.95% 99.67% 16 - PUBLIC WORKS - STREET Annual Budget Prorated Budget Actual Spent % of Annual Variance Budget Spent ADMINISTRATION GENERAL SERVICES ROADWAY STRUCTURES LIGHTING TRAFFIC CONTROL SNOW & ICE CONTROL ROADSIDE VIDEO & FIBER SIDEWALKS PUBLIC WORKS - STREET 1,019,822 490,890 616,552 2,500 301,100 285,500 10,300 67,000 40,300 2,300 2,836,264 1,019,822 490,890 616,552 2,500 301,100 285,500 10,300 67,000 40,300 2,300 2,836,264 Fund 000 PW Street 1,006,413 489,948 676,552 260,115 297,402 468 78,892 17,020 42 2,826,851 (13,409) (942) 60,000 (2,500) (40,985) 11,902 (9,832) 11,892 (23,280) (2,258) (9,413) 98.69% 99.81% 109.73% 0.00% 86.39% 104.17% 4.54% 117.75% 42.23% 1.83% 99.67% Page 23 25 CITY OF TUKWILA General Fund Expenditures - Public Works As of December 31 2015 DIVISIONS % of year expired 100.00% Prorated % of Annual Annual Budget Budget Actual Spent Variance Budget Spent 16 - 900 ADMINISTRATION 00 UNALLOCATED BUDGET REDUCTION (210,000) (210,000) - 210,000 11 SALARIES 814,082 814,082 677,178 (136,904) 83.18% 12 EXTRA LABOR 43,723 43,723 27,683 (16,041) 63.31% 13 OVERTIME 11,474 11,474 6,697 (4,777) 58.37% 2* BENEFITS 359,543 359,543 294,036 (65,507) 81.78% 3* SUPPLIES 1,000 1,000 429 (571) 42.91% 4* SERVICES - - 390 390 - ADMINISTRATION 1,019,822 1,019,822 1,006,413 (13,409) 98.69% 16 - 543.300 GENERAL SERVICES 3* SUPPLIES 8,231 8,231 7,479 (752) 90.87% 4* SERVICES 482,659 482,659 482,469 (190) 99.96% GENERAL SERVICES 490,890 490,890 489,948 (942) 99.81% 16 - 542.300 ROADWAY 3* SUPPLIES 48,000 48,000 38,618 (9,382) 80.45% 4* SERVICES 568,552 568,552 637,934 69,382 112.20% ROADWAY 616,552 616,552 676,552 60,000 109.73% 16 - 500 STRUCTURES 3* SUPPLIES 1,000 1,000 (1,000) 4* SERVICES 1,500 1,500 (1,500) STRUCTURES 2,500 2,500 - (2,500) 0.00% 16 - 630 LIGHTING 00 UNALLOCATED BUDGET REDUCTION (30,000) (30,000) - 30,000 3* SUPPLIES 30,500 30,500 21,980 (8,520) 72.06% 4` SERVICES 300,600 300,600 238,135 (62,465) 79.22% LIGHTING 301,100 301,100 260,115 (40,985) 86.39% 16 - 640 TRAFFIC CONTROL 3* SUPPLIES 178,500 178,500 157,734 (20,766) 88.37% 4* SERVICES 107,000 107,000 132,839 25,839 124.15% 6* CAPITAL - 6,829 6,829 TRAFFIC CONTROL 285,500 285,500 297,402 11,902 104.17% 16 - 660 SNOW & ICE CONTROL 3* SUPPLIES 10,000 10,000 468 (9,532) 4.68% 4* SERVICES 300 300 - (300) - SNOW & ICE CONTROL 10,300 10,300 468 (9,832) 4.54% 16 - 700 ROADSIDE 3* SUPPLIES 24,200 24,200 12,770 (11,430) 52.77% 4* SERVICES 42,800 42,800 66,078 23,278 154.39% 5* INTERGOVERNMENTAL - - 44 44 - ROADSIDE 67,000 67,000 78,892 11,892 117.75% 16 - 800 VIDEO & FIBER 3* SUPPLIES 38,800 38,800 15,464 (23,336) 39.86% 4* SERVICES 1,500 1,500 1,556 56 103.73% VIDEO & FIBER 40,300 40,300 17,020 (23,280) 42.23% 16 - 610 SIDEWALKS 3* SUPPLIES 2,300 2,300 42 (2,258) 1.83% SIDEWALKS 2,300 2,300 42 (2,258) 1.83% Fund 000 PW Street 26 Page 24 CITY OF TUKWILA General Fund Expenditures - Police Department As of December 31 2015 POLICE DEPARTMENT SUMMARY BY BUDGET EXPENDITURE TYPE Annual Prorated 11 SALARIES 8,365,782 8,365,782 12 EXTRA LABOR 1,000 1,000 13 OVERTIME 904,949 904,949 21 FICA 687,816 687,816 22 LEOFF 435,203 435,203 23 PERS 115,318 115,318 24 INDUSTRIAL INSURANCE 216,342 216,342 25 MEDICAL,DENTAL,LIFE,OPTICAL 1,762,090 1,762,090 26 UNEMPLOYMENT COMPENSATION - 31 OFFICE & OPERATING SUPPLIES 166,600 166,600 35 SMALL TOOLS & MINOR EQUIPMEF\ 600 600 41 PROFESSIONAL SERVICES 78,375 78,375 42 COMMUNICATION 90,071 90,071 43 TRAVEL 32,380 32,380 44 COMMUNICATION 1,500 1,500 45 OPERATING RENTALS & LEASES 1,309,718 1,309,718 46 INSURANCE 240,000 240,000 47 PUBLIC UTILITY SERVICES 48 REPAIRS & MAINTENANCE 179,733 179,733 49 MISCELLANEOUS 79,511 79,511 51 INTERGVRNMTL PROF SVCS 2,240,561 2,240,561 64 MACHINERY & EQUIPMENT 137,000 137,000 of year expired 100% AG 1 UAL Year to Date thru Q4 2013 2014 2015 7,449,295 7,808,510 8,473,572 1,986 5,548 - 1,020,481 1,107,539 1,006,111 632,725 666,724 707,583 392,742 402,328 452,387 90,298 107,842 113,944 132,461 168,284 198,661 1,291,022 1,412,920 1,759,880 794 30,971 143 195,521 230,460 173,923 51 - 7,592 71,731 124,593 59,681 80,957 82,932 89,997 35,130 49,805 31,178 299 1,806 - 986,099 937,734 1,282,910 236,250 260,042 240,000 1,525 2,619 2,832 159,023 215,642 173,302 78,710 92,630 80,550 1,859,648 2,020,652 2,211,149 14,630 23,063 8,315 POLICE DEPT TOTAL 17,044,549 17,044,549 14,731,380 15,752,642 17,073,709 ANALYSIS OF RESULTS Over (under) % Chg Chg Bdgt Spent 13/14 14/15 107,790 101% 5% 9% (1,000) 179% 101,162 111% 9% -9% 19,767 103% 5% 6% 17,184 104% 2% 12% (1,374) 99% 19% 6% (17,681) 92% 27% 18% (2,210) 100% 9% 25% 143 - 3801% -100% 7,323 104% 18% -25% 6,992 1265% (18,694) 76% 74% -52% (74) 100% 2% 9% (1,202) 96% 42% -37% (1,500) - 504% - (26,808) 98% -5% 37% 100% 10% -8% 2,832 72% 8% (6,431) 96% 36% -20% 1,039 101% 18% -13% (29,412) 99% 9% 9% (128,685L 6% 58% -64% 29,160 100% 7% 8% SUMMARY BY DIVISION ACTUAL BUDGET Year to Date thru Q4 ANALYSIS OF RESULTS Over (under) % Chg Chg Annual Prorated 2013 2014 2015 Bdgt Spent 13/14 14/15 ADMINISTRATION PATROL INVESTIGATIONS SPECIAL SERVICES ANTI -CRIME PROFESSIONAL STANDARDS TRAINING TRAFFIC PRISONER CARE & CUSTODY ANIMAL SERVICES COMMUNICATION, DISPATCH POLICE DEPT TOTAL 1,830,706 1,830,706 1,558,435 1,775,848 1,666,972 6,255,075 6,255,075 5,946,730 6,385,577 6,514,660 1,955,955 1,955,955 1,713,730 1,750,217 2,210,938 1,037,814 1,037,814 954,512 1,020,180 989,366 868,291 868,291 667,049 619,938 852,906 1,968,662 1,968,662 1,424,429 1,506,533 1,733,046 341,552 341,552 264,640 297,242 303,954 536,833 536,833 334,207 369,734 569,328 1,258,000 1,258,000 988,996 1,093,282 1,263,902 75,000 75,000 51,289 68,323 70,735 916,661 916,661 827,364 865,768 897,903 (163,734) 91% 14% -6% 259,585 104% 7% 2% 254,983 113% 2% 26% (48,448) 95% 7% -3% (15,385) 98% -7% 38% (235,616) 88% 6% 15% (37,598) 89% 12% 2% 32,495 106% 11% 54% 5,902 100% 11% 16% (4,265) 94% 33% 4% (18,758) 98% 5% 4% 17,044,549 17,044,549 14,731,380 15,752,642 17,073,709 Fund 000 Poi hist 29,160 100% 7% 8% Page 25 27 CITY OF TUKWILA General Fund Expenditures - Police Department As of December 31 2015 POLICE DEPARTMENT of year expired 100% DIVISION Detail BUDGET ACTUAL Year to Date thru Q4 ANALYSIS OF RESULTS Annual Prorated 2013 2014 2015 Over (under) % Chg Chg Bdgt Spent 13/14 14/15 10 - 100 POLICE ADMINISTRATION 11 SALARIES 874,253 874,253 12 EXTRA LABOR - - 13 OVERTIME 3,147 3,147 2* BENEFITS 255,083 255,083 3* SUPPLIES 24,000 24,000 4* SERVICES 521,323 521,323 5* INTERGOVERNMENTAL 15,900 15,900 6* CAPITAL 137,000 137,000 839,326 877,584 908,665 - - - 518 8,168 2,102 243,982 245,886 255,827 22,799 32,064 23,938 421,473 569,601 458,041 15,707 19,483 10,084 14,630 23,063 8,315 34,412 104% 5% 4% - 0% 0% 0% (1,045) 67% 1478% -74% 744 100% 1% 4% (62) 100% 41% -25% (63,282) 83% 35% -20% (5,816) 63% 24% -48% (128,685) 0.00% 58% -64% POLICE ADMINISTRATION 1,830,706 1,830,706 10 - 220 PATROL 11 SALARIES 3,382,482 3,382,482 13 OVERTIME 527,274 527,274 15 KELLY /HOLIDAY PAY - - 2* BENEFITS 1,498,487 1,498,487 3* SUPPLIES 60,300 60,300 4* SERVICES 786,532 786,532 1,558,435 1,775,848 1,666,972 3,425,825 3,628,213 3,661,485 555,120 583,376 459,221 - - - 1,214,502 1,378,079 1,539,583 45,037 70,616 53,219 706,245 725,293 801,151 (163,734) 89% 14% -6% 279,003 108% 6% 1% (68,053) 87% 5% -21% - - 0% 0% 41,096 103% 13% 12% (7,081) 88% 57% -25% 14,619 99% 3% 10% PATROL 6,255,075 6,255,075 10 - 210 INVESTIGATIONS 11 SALARIES 1,174,693 1,174,693 13 OVERTIME 113,769 113,769 2* BENEFITS 406,237 406,237 3* SUPPLIES 7,000 7,000 4* SERVICES 254,256 254,256 5,946,730 6,385,577 6,514,660 1,013,735 1,067,494 1,314,232 129,157 139,749 165,726 356,101 370,194 463,734 6,831 15,855 13,764 207,906 156,925 253,482 259,585 104% 7% 2% 139,539 112% 5% 23% 51,957 146% 8% 19% 57,497 114% 4% 25% 6,764 197% 132% -13% (774) 93% -25% 62% INVESTIGATIONS 1,955,955 1,955,955 10 - 230 SPECIAL SERVICES 11 SALARIES 686,456 686,456 12 EXTRA LABOR 1,000 1,000 13 OVERTIME 34,424 34,424 2* BENEFITS 269,987 269,987 3* SUPPLIES 19,900 19,900 4* SERVICES 26,047 26,047 1,713,730 1,750,217 2,210,938 643,734 637,945 619,104 1,986 5,548 - 39,410 64,300 68,263 220,917 246,137 246,678 19,159 28,413 26,215 29,307 37,838 29,107 254,983 112% 2% 26% (67,352) 90% -1% -3% (1,000) 0% 179% -100% 33,839 198% 63% 6% (23,309) 91% 11% 0% 6,315 132% 48% -8% 3,060 118% 29% -23% SPECIAL SERVICES 1,037,814 1,037,814 10 - 250 ANTI -CRIME 11 SALARIES 464,688 464,688 12 EXTRA LABOR - - 13 OVERTIME 90,599 90,599 2* BENEFITS 172,383 172,383 3* SUPPLIES 2,000 2,000 4* SERVICES 138,621 138,621 954,512 1,020,180 989,366 364,130 350,769 461,534 - - - 87,838 55,212 85,917 126,026 127,098 175,620 - 602 693 89,054 86,258 129,142 (48,448) 95% 7% -3% (3,154) 99% -4% 32% - 0% 0% 0% (4,682) 95% -37% 56% 3,237 102% 1% 38% (1,307) 35% 0% 15% (9,479) 64% -3% 50% ANTI -CRIME 868,291 868,291 10 - 300 PROFESSIONAL STANDARDS 11 SALARIES 1,292,415 1,292,415 13 OVERTIME 81,147 81,147 2* BENEFITS 452,652 452,652 3* SUPPLIES 8,300 8,300 4* SERVICES 134,148 134,148 667,049 619,938 852,906 884,040 936,116 1,037,111 156,532 178,302 155,914 293,867 318,339 390,185 22,705 13,211 17,699 67,285 60,565 132,137 (15,385) 94% -7% 38% (255,304) 80% 6% 11% 74,767 192% 14% -13% (62,467) 86% 8% 23% 9,399 213% -42% 34% (2,011) 65% -10% 118% (235,616) 86% 6% 15% PROFESSIONAL STANDARDS 1,968,662 1,968,662 1,424,429 1,506,533 1,733,046 Fund 000 Pol div 28 Page 26 CITY OF TUKWILA General Fund Expenditures - Police Department As of December 31 2015 POLICE DEPARTMENT of year expired 100% DIVISION Detail BUDGET ACTUAL Year to Date thru Q4 ANALYSIS OF RESULTS Annual Prorated 2013 2014 2015 Over (under) % Chg Chg Bdgt Spent 13/14 14/15 10 - 400 TRAINING 11 SALARIES 146,776 146,776 12 EXTRA LABOR - - 13 OVERTIME 11,147 11,147 15 KELLY /HOLIDAY PAY - - 2* BENEFITS 47,858 47,858 3* SUPPLIES 41,100 41,100 4` SERVICES 94,671 94,671 77,393 95,247 114,157 - - - 7,724 29,800 22,764 - - - 22,806 31,084 32,152 76,098 63,390 41,575 80,619 77,721 93,306 (32,619) 78% 23% 20% - 0% 0% 0% 11,617 204% 286% -24% - 0% 0% 0% (15,706) 67% 36% 3% 475 101% -17% -34% (1,365) 99% -4% 20% TRAINING 341,552 341,552 10 - 700 TRAFFIC 11 SALARIES 344,019 344,019 13 OVERTIME 43,442 43,442 2* BENEFITS 114,082 114,082 3* SUPPLIES 4,600 4,600 4` SERVICES 30,690 30,690 264,640 297,242 303,954 201,112 215,143 357,284 44,182 48,632 46,204 61,842 72,253 128,819 2,944 6,308 4,412 24,126 27,398 32,609 (37,598) 89% 12% 2% 13,264 104% 7% 66% 2,762 106% 10% -5% 14,737 113% 17% 78% (188) 96% 114% -30% 1,919 105% 14% 19% TRAFFIC 536,833 536,833 10 - 523,600 PRISONER CARE & CUSTODY 4* SERVICES 25,000 25,000 5` INTERGOV 1,233,000 1,233,000 334,207 369,734 569,328 23,708 26,204 31,475 965,288 1,067,078 1,232,427 32,495 106% 11 /° 54% 6,475 126% 11% 20% (573) 100% 11% 15% 5,902 100% 11% 16% (4,265) 94% 33% 4% PRISONER CARE & CUSTODY 1,258,000 1,258,000 10 -539 ANIMAL SERVICES 5* INTERGOV 75,000 75,000 988,996 1,093,282 1,263,902 51,289 68,323 70,735 ANIMAL SERVICES 75,000 75,000 10 - 528,600 COMMUNICATION, DISPATCH 5* INTERGOV 916,661 916,661 51,289 68,323 70,735 827,364 865,768 897,903 (4,265) 94% 33% 4% (18,758) 98% 5% 4% COMMUNICATION, DISPATCH 916,661 916,661 827,364 865,768 897,903 (18,758) 98% 5% 4% Fund 000 Pol div Page 27 29 CITY OF TUKWILA General Fund Expenditures - POLICE Department As of December 31 2015 POLICE DEPARTMENT SALARY & BENEFITS BUDGET Annual Prorated 11 SALARIES Regular pay Kelly /holiday payout Acting /premium pay Signing bonus Clothing allowance 8,365,782 8,365,782 8,095,782 8,095,782 220,000 220,000 25,000 25,000 25,000 25,000 12 EXTRA LABOR 1,000 1,000 13 OVERTIME Contracted overtime Minimum staffing Training Special operations Other 904,949 285,000 200,000 220,000 96,000 103,949 904,949 285,000 200,000 220,000 96,000 103,949 BENEFITS 3,216,769 3,216,769 POLICE SALARY & BENEFITS 30 of year expired 100% ACTUAL 01 02 03 04 Total 2,068,816 2,109,110 2,052,274 2,243,371 8,473,572 2,026,088 2,009,011 2,032,888 2,088,551 2,257 84,925 5,888 140,689 6,560 7,674 7,853 7,135 7,500 7,500 5,000 26,411 645 6,996 8,156,539 233,759 29,222 20,000 34,052 257,641 267,557 217,257 263,656 1,006,111 68,554 58,900 54,529 15,339 60,319 72,406 55,724 64,233 15,064 60,130 61,517 23,199 54,182 24,866 53,493 83,047 38741 41969 41223 58,676 285,524 176,564 214,913 96,492 232,618 787,966 799,665 789,662 855,306 3,232,598 ANALYSIS Over % of (under) Bdgt Bdgt Spent 107,790 101% 60,757 13,759 29,222 (5,000) 9,052 (1,000) no activity 101,162 111% 524 (23,436) (5,087) 492 128,669 15,829 100% 12,488,500 12,488,500 3,114,423 3,176,332 3,059,194 3,362,333 12,712,281 Fund Pol PR Dtl 15 223,781 102% Page 28 CITY OF TUKWILA General Fund Expenditures - Fire Department As of December 31 2015 FIRE DEPARTMENT SUMMARY BY EXPENDITURE TYPE BUDGET Annual Prorated 00 HYDRANT RENTALS 11 SALARIES 12 EXTRA LABOR 13 OVERTIME 15 HOLIDAY PAY 21 FICA 22 LEOFF 23 PERS 24 INDUSTRIAL INSURANCE 25 MEDICAL,DENTAL,LIFE,OPTICAL 26 UNEMPLOYMENT COMPENSATIO 28 UNIFORM CLOTHING 31 OFFICE & OPERATING SUPPLIES 35 SMALL TOOLS & MINOR EQUIPME 41 PROFESSIONAL SERVICES 42 COMMUNICATION 43 TRAVEL 45 OPERATING RENTALS & LEASES 46 INSURANCE 47 PUBLIC UTILITY SERVICES 48 REPAIRS & MAINTENANCE 49 MISCELLANEOUS 51 INTERGVRNMTL PROF SVCS 64 MACHINERY & EQUIPMENT FIRE DEPT TOTAL 6,716,998 734,858 280,286 118,569 361,549 41,774 247,568 1,597,266 1,500 285,077 260,268 56,000 32,170 7,000 578,887 90,000 73,360 43,921 114,874 155,000 6,716,998 734,858 280,286 118,569 361,549 41,774 247,568 1,597,266 1,500 285,077 260,268 56,000 32,170 7,000 578,887 90,000 73,360 43,921 114,874 155,000 11,796,925 11,796,925 SUMMARY BY DIVISION BUDGET Annual Prorated ADMINISTRATION SUPPRESSION PREVENTION TRAINING EMERGENCY PREPAREDNESS FIRE FACILITIES HAZ MAT RESCUE RESCUE AND EMERGENCY COMMUNICATION, DISPATCH FIRE DEPT TOTAL 688,813 9,110,891 783,408 394,381 458,710 110,860 48,537 12,000 34,325 155,000 688,813 9,110,891 783,408 394,381 458,710 110,860 48,537 12,000 34,325 155,000 11,796,925 11,796,925 % of year expired 100% ACTUAL Year to Date thru Q4 2013 2014 2015 103,680 6,478,938 564 751,655 191,359 110,321 354,988 28,091 155,802 1,090,610 271,109 41,455 61,921 25,755 5,579 548,116 94,500 73,385 56,693 75,203 129,354 59,832 6,578,294 192 867,500 214,940 117,511 369,808 32,085 197,331 1,257,329 54 215,383 93,295 50,166 33,276 7,537 582,554 97,516 74,844 39,036 105,367 142,145 285,213 6,852,883 12,342 670,086 213,405 121,146 372,243 37,558 259,036 1,556,944 1,712 280,011 167,329 61,034 50,899 12,963 581,156 90,000 74,751 46,807 66,341 154,651 74,288 ANALYSIS OF RESULTS Over % Chg Chg (under) Bdgt Spent 13/14 14/15 135,885 102% 2% 4% 12,342 -66% 6328% (64,772) 91% 15% -23% (66,881) 76% 12% -1% 2,577 102% 7% 3% 10,694 103% 4% 1% (4,216) 90% 14% 17% 11,468 105% 27% 31% (40,322) 97% 15% 24% 212 114% (5,066) 101% -21% 30% (92,939) 64% 125% 79% 5,034 109% -19% 22% 18,729 158% 29% 53% 5,963 185% 35% 72% 2,269 93% 6% 0% - 100% 3% -8% 1,391 104% 2% 0% 2,886 107% -31% 20% (48,533) 58% 40% -37% (349) 100% 10% 9% 74,288 0% 377% -74% 10,708,909 11,361,376 11,757,583 (39,342) 99% 6% 3% ACTUAL Year to Date thru Q4 2013 2014 2015 774,221 8,119,818 721,553 364,764 310,404 111,490 64,008 8,237 45,228 129,354 563,047 8,489,610 824,862 447,198 399,932 89,704 58,894 4,463 56,308 142,145 721,832 9,007,125 837,348 371,977 489,954 96,698 37,416 4,724 35,857 154,651 ANALYSIS OF RESULTS Over % Chg Chg (under) Bdgt Spent 13/14 14/15 33,019 (103,766) 53,940 (22,404) 31,244 (14,162) (11,121) (7,276) 1,532 349 105% 98% 104% 95% 114% 145% 54% 39% 113% 100% -27% 28% 5% 6% 14% 2% 23% -17% 29% 23% -20% 8% -8% -36% -46% 6% 24% -36% 10% 9% 10,649,076 11,076,163 11,757,583 (39,342) 99% 4% 6% Fund 000 Fire hist Page 29 31 CITY OF TUKWILA General Fund Expenditures - Fire Department As of December 31 2015 FIRE DEPARTMENT of year expired 100% DIVISION Detail BUDGET ACTUAL Year to Date thru Q4 ANALYSIS OF RESULTS Annual Prorated Over (under) % Chg Chg 2013 2014 2015 Bdgt Spent 13/14 14/15 11 - 100 FIRE ADMINISTRATION 11 SALARIES 392,239 392,239 12 EXTRA LABOR - - 13 OVERTIME 500 500 2" BENEFITS 116,886 116,886 3" SUPPLIES 8,877 8,877 4" SERVICES 170,311 170,311 472,589 296,194 421,903 29,664 108% -37% 42% - - 7,420 7,420 0% 0% 0% - - 25 (475) 5% 0% 0% 100,130 90,200 118,938 2,052 102% -10% 32% 19,535 7,402 8,892 15 100% -62% 20% 181,967 169,251 164,653 5,658 97% -7% -3% FIRE ADMINISTRATION 688,813 688,813 11 -200 FIRE SUPPRESSION 11 SALARIES 5,394,097 5,394,097 13 OVERTIME 619,358 619,358 15 HOLIDAY PAY 280,286 280,286 2" BENEFITS 2,005,322 2,005,322 3" SUPPLIES 288,100 288,100 4 "SERVICES 523,728 523,728 6" CAPITAL - - 00* HYDRANT RENTALS - 774,221 563,047 721,832 33,019 105% -27% 28% 5,138,182 5,277,896 5,441,923 47,826 101% 3% 3% 674,736 754,459 569,293 (50,065) 92% 12% -25% 191,359 214,940 213,405 (66,881) 76% 12% -1% 1,426,115 1,635,397 1,965,554 (39,768) 98% 15% 20% 152,784 127,125 212,328 (75,772) 74% -17% 67% 432,961 479,793 541,913 18,185 94% 11% 13% - - 62,710 62,710 0% 0% 0% 103,680 - - - 0% -100% 0% FIRE SUPPRESSION 9,110,891 9,110,891 12 -300 FIRE PREVENTION 11 SALARIES 498,915 498,915 13 OVERTIME 65,000 65,000 2" BENEFITS 136,359 136,359 3" SUPPLIES 9,000 9,000 4" SERVICES 74,134 74,134 8,119,818 8,489,610 9,007,125 (103,766) 98% 5% 6% 461,797 531,841 548,014 49,099 110% 15% 3% 51,719 79,661 61,330 (3,670) 94% 54% -23% 108,209 129,935 141,863 5,504 104% 20% 9% 37,830 15,369 15,887 6,887 177% -59% 3% 62,000 68,056 70,254 3,880 65% 10% 3% FIRE PREVENTION 783,408 783,408 11 -400 FIRE TRAINING 11 SALARIES 228,216 228,216 13 OVERTIME 25,000 25,000 2" BENEFITS 52,522 52,522 3" SUPPLIES 8,500 8,500 4" SERVICES 80,143 80,143 721,553 824,862 837,348 53,940 104% 14% 2% 219,496 274,035 231,770 3,554 102% 25% -15% 17,514 20,007 18,736 (6,264) 75% 14% -6% 54,979 63,905 61,280 8,758 117% 16% -4% 1,938 4,856 4,023 (4,477) 47% 151% -17% 70,838 84,395 56,168 23,975 76% 19% -33% FIRE TRAINING 394,381 394,381 11 - 525,600 EMERGENCY PREPAREDNESS 11 SALARIES 203,531 203,531 12 EXTRA LABOR - - 13 OVERTIME 25,000 25,000 2" BENEFITS 57,137 57,137 3" SUPPLIES 160,868 160,868 4" SERVICES 12,174 12,174 6" CAPITAL - - 364,764 447,198 371,977 (22,404) 95% 23% -17% 186,874 198,328 209,272 5,741 103% 6% 6% 564 192 4,922 4,922 0% -66% 2463% 7,686 13,373 20,702 (4,298) 83% 74% 55% 50,379 54,680 61,004 3,867 107% 9% 12% 35,737 106,159 151,633 (9,235) 100% 197% 43% 29,164 27,199 30,844 18,670 534% -7% 13% - - 11,578 11,578 0% 0% 0% EMERGENCY PREPAREDNES 458,710 458,710 310,404 399,932 489,954 31,244 114% 29% 23% Fund 000 Fire Div 32 Page 30 CITY OF TUKWILA General Fund Expenditures - Fire Department As of December 31 2015 FIRE DEPARTMENT of year expired 100% DIVISION Detail BUDGET ACTUAL Year to Date thru Q4 ANALYSIS OF RESULTS Annual Prorated 2013 2014 2015 Over (under) % Chg Chg Bdgt Spent 13/14 14/15 11 - 522,500 FIRE FACILITIES 3" SUPPLIES 28,500 28,500 4* SERVICES 82,360 82,360 6" CAPITAL - - 31,500 11,761 18,592 79,989 77,943 78,106 - - - (9,908) 65% -63% 58% (4,254) 97% -3% 0% - - o% o% FIRE FACILITIES 110,860 110,860 11 - 601 FIRE HAZMAT 3" SUPPLIES 9,000 9,000 4" SERVICES 39,537 39,537 111,490 89,704 96,698 (14,162) 145% -20% 8% 4,885 3,461 2,229 59,123 55,434 35,187 (6,771) 25% -29% -36% (4,350) 60% -6% -37% FIRE HAZMAT 48,537 48,537 11 - 602 FIRE RESCUE 3* SUPPLIES 6,000 6,000 4" SERVICES 6,000 6,000 64,008 58,894 37,416 5,760 3,787 4,724 2,477 676 - (11,121) 54% -8% -36% (1,276) 79% -34% 25% (6,000) 0% -73% -100% FIRE RESCUE 12,000 12,000 11 - 526,800 RESCUE AND EMERGENCY 3" SUPPLIES 26,500 26,500 4* SERVICES 7,825 7,825 8,237 4,463 4,724 22,595 28,758 29,032 22,633 27,550 6,825 (7,276) 39% -46% 6% 2,532 110% 27% 1% (1,000) 124% 22% -75% RESCUE AND EMERGENCY 34,325 34,325 11 - 528,600 COMMUNICATION, DISPATCH 5* INTERGOV 155,000 155,000 45,228 56,308 35,857 1,532 113% 24% -36% 129,354 142,145 154,651 (349) 100% 10% 9% 129,354 142,145 154,651 I (349) 100% 10% 9% COMMUNICATION, DISPATCH 155,000 155,000 Fund 000 Fire Div Page 31 33 CITY OF TUKWILA General Fund Expenditures - Fire Department As of December 31 2015 FIRE DEPARTMENT SALARY & BENEFITS BUDGET Annual Prorated 11 SALARIES 6,716,998 6,716,998 Regular pay 6,516,998 6,516,998 Vacation payout 80,000 80,000 Acting Pay 55,000 55,000 Standy pay 40,000 40,000 Clothing allowance 25,000 25,000 12 EXTRA LABOR 13 OVERTIME 734,858 734,858 Suppression (& admin) 619,858 619,858 Minimum staffing 419,858 419,858 Training 130,000 130,000 Other 70,000 70,000 Prevention 65,000 65,000 Training division 25,000 25,000 Emergency management 25,000 25,000 15 HOLIDAY PAY 280,286 280,286 2* BENEFITS 2,368,226 2,368,226 FIRE - Salary & Benefits 34 of year expired 100% ACTUAL 01 02 Q3 Q4 Total 1,687,580 1,729,246 1,673,341 1,762,716 6,852,883 1,645,427 1,704,664 1,652,718 1,661,365 6,664,174 73,096 73,096 10,243 13,752 12,494 17,769 54,258 10,406 10,830 8,129 10,486 39,851 21,504 21,504 340 4,783 7,219 12,342 160,191 170,272 220,403 119,220 670,086 141,231 147,734 179,421 100,907 569,293 82,267 99,153 125,597 54,968 387,697 36,414 29,404 25,586 28,054 119,457 22,550 19,177 28,238 17,885 62,139 11,874 16,117 19,892 13,446 61,330 5,926 3,180 5,601 4,029 18,736 1,134 3,240 15,490 838 20,702 1,124 3,643 208,638 213,405 571,949 581,874 579,484 615,332 2,348,639 ANALYSIS Over (under) 0/0 Bdgt Spent 135,885 102% 147,176 (6,904) (742) (149) (3,496) 12,342 no budget (64,772) 91% (50,565) (32,161) (10,543) (7,861) (3,670) (6,264) (4,298) (66,881) 76% (19,587) 99% 10,100,368 10,100,368 1 2,420,844 2,485,375 2,478,011 2,713,124 10,097,354 Fund Fire PR Dtl 15 (3,014) 100% Page 32 City of Tukwila Contingency Fund 105 - Revenue and Expenditures As of December 31 2015 % of year expired 100.00% 2015 Prorated Actual Annual Budget Budget Year -To -Date Variance ** % of Annual Budget Revenue Miscellaneous Revenue Investment Earnings $ 1,816 $ 1,816 $ 38,805 $ 36,989 2136.81% Total Miscellaneous Revenue 1,816 1,816 38,805 36,989 2136.81% Transfers In 100,000 100,000 127,000 27,000 127.00% Total Revenue 101,816 101,816 165,805 63,989 162.85% Transfer Police RMS set aside funds 350,000 350,000 350,000 - 100.00% Total Expenditures 350,000 350,000 350,000 100.00% Change in Fund Balance (248,184) (248,184) (184,196) 63,989 74.22% Beginning Fund Balance 5,700,000 5,700,000 5,771,471 71,471 101.25% Ending Fund Balance $ 5,451,816 $ 5,451,816 $ 5,587,276 $ 135,460 102.48% Cash and investments $ 5,583,082 " Variance = Actual over (under) prorated budget Fund 105 Page 33 35 City of Tukwila Hotel /Motel Tax Fund 101 - Revenue and Expenditures As of December 31 2015 % of year expired 100.00% 2015 Prorated Actual Annual Budget Budget Year -To -Date Variance ** % of Annual Budget Revenue General Revenue Hotel /Motel Taxes $ 600,000 $ 600,000 $ 677,971 $ 77,971 113.00% Total General Revenue 600,000 600,000 677,971 77,971 113.00% Intergovernmental Revenue 853,550 853,550 862,011 8,461 100.99% Miscellaneous Revenue Investment Earnings 1,766 1,766 711 (1,055) 40.27% Other Misc Revenue 12,000 12,000 10,788 (1,212) 89.90% Total Miscellaneous Revenue 13,766 13,766 11,499 (2,267) 83.53% Total Revenue 1,467,316 1,467,316 1,551,482 Expenditures 11 Salaries 298,044 298,044 313,343 12 Extra Labor 10,000 10,000 2,280 13 Overtime 4,110 4,110 5,268 21 FICA 22,801 22,801 24,548 23 PERS 29,764 29,764 27,600 24 Industrial Insurance 1,379 1,379 1,136 25 Medical, Dental, Life, Optical 44,767 44,767 45,798 31 Office & Operating Supplies 21,000 21,000 33,559 41 Professional Services 244,000 244,000 212,970 42 Communication 63,000 63,000 34,681 43 Travel 44 Advertising 45 Operating Rentals & Leases 47 Public Utility Services 48 Repairs & Maintenance 49 Miscellaneous 64 Capital Outlay Total Hotel /Motel Tax Fund Indirect cost allocation Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance Cash and investments 23,000 23,000 20,146 613,500 613,500 614,770 53,453 53,453 27,700 1,500 1,500 - 1,000 1,000 82 38,400 38,400 42,402 10,000 10,000 - 1,479,718 1,479,718 1,406,281 15,299 105.13% (7,720) 22.80% 1,158 128.17% 1,747 107.66% (2,164) 92.73% (243) 82.35% 1,031 102.30% 12,559 159.80% (31,030) 87.28% (28,319) 55.05% (2,854) 87.59% 1,270 100.21% (25,753) 51.82% (1,500) (918) 8.17% 4,002 110.42% (10,000) - (73,437) 95.04% 97,925 97,925 97,925 100.00% 1,577,643 1,504,207 (73,437) 95.35% (110,327) (110,327) 47,275 157,602 - 42.85% 500,000 500,000 575,844 75,844 115.17% $ 389,673 $ 389,673 $ 623,119 $ 233,446 159.91% " Variance = Actual over (under) prorated budget Fund 101 36 $ 449,165 Page 34 City of Tukwila Drug Seizure Fund 109 - Revenue and Expenditures As of December 31 2015 % of year expired 100.00% 2015 Prorated Actual % of Annual Annual Budget Budget Year -To -Date Variance ** Budget Revenue Miscellaneous Revenue Investment Earnings $ $ $ 70 $ 70 Seizure Revenue 60,000 60,000 6,895 (53,105) 11.49% Total Miscellaneous Revenue 60,000 60,000 6,966 (53,034) 11.61 Total Revenue 60,000 60,000 6,966 (53,034) 11.61% Expenditures 31 Office & Operating Supplies 3,000 3,000 5,921 2,921 197.38% 35 Small Tools & Minor Equipment - - 349 349 41 Professional Services 10,000 10,000 30,250 20,250 302.50% 42 Communication - 2,499 2,499 43 Travel - 12,558 12,558 - 45 Operating Rentals & Leases 10,000 10,000 - (10,000) - 48 Repairs & Maintenance - - 425 425 49 Miscellaneous 2,000 2,000 9,511 7,511 475.55% 51 Intergovernmental Prof Svcs 30,000 30,000 - (30,000) - Total Drug Seizure Fund 55,000 55,000 61,514 6,514 111.84% Total Expenditures 55,000 55,000 61,514 6,514 111.84% Change in Fund Balance 5,000 5,000 (54,548) (59,548) - 1090.96% Beginning Fund Balance 60,000 60,000 61,787 1,787 102.98% Ending Fund Balance $ 65,000 $ 65,000 $ 7,239 $ (57,761) 11.14% Cash and investments " Variance = Actual over (under) prorated budget Fund 109 $ 35,263 Page 35 37 City of Tukwila Debt Service Funds 2XX - Revenue and Expenditures As of December 31 2015 (Excludes LID & Guaranty Fund) % of year expired 100.00% 2015 Prorated Actual Annual Budget Budget Year -To -Date Variance " % of Annual Budget Revenue Build America Bonds Tax Credit $ 61,858 $ 61,858 $ 92.854 $ 30,996 150.11% Capital Contributions 437,355 437,355 - (437,355) Transfers In 2,759,846 2,759,846 2,759,846 100.00% Total Revenue 3,259,059 3,259,059 2,852,700 (406,359) 87.53% Expenditures 80 Debt Service Principal 2,430,707 2,430,707 1,875,507 (555,200) 77.16% 81 Debt Service InterestlMisc Fees 828,352 828,352 778,826 (49,526) 94.02% Total Debt Service Funds 3,259,059 3,259,059 2,654,333 (604,726) 81.44% Transfers Among Debt Service Funds Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance Cash and investments 3,259,059 3,259,059 2,654,333 (604,726) 198,367 198,367 5.000 5,000 4,656 (344) $ 5,000 $ 5,000 $ 203,023 $ 198,023 " Variance = Actual over (under) prorated budget Fund 2XX 38 $ 203,023 81.44% 93.12% 4060.46% Page 36 City of Tukwila Debt Service LID, Gurananty Funds - Revenue and Expenditures As of December 31 2015 % of year expired 100.00% 2015 Prorated Actual % of Annual Annual Budget Budget Year -To -Date Variance ** Budget Revenue Miscellaneous Revenue Misc Revenue - - 1,809 1,809 LID Assessment Interest 367,493 367,493 296,305 (71,188) 80.63% LID Assessment Principal 604,724 604,724 650,415 45,691 107.56% Total Miscellaneous Revenue 972,217 972,217 948,529 (23,688) 97.56% Total Revenue 972,217 972,217 948,529 (23,688) 97.56% Expenditures 80 Debt Service Principal 605,000 605,000 605,000 - 100.00% 81 Debt Service Interest /Misc Fees 346,784 346,784 346,784 (0) 100.00% Total Debt Service Funds 951,784 951,784 951,784 (0) 100.00% Total Expenditures 951,784 951,784 951,784 (0) 100.00% Change in Fund Balance 20,433 20,433 (3,255) (23,688) - 15.93% Beginning Fund Balance 1,710,000 1,710,000 1,711,171 1,171 100.07% Ending Fund Balance $ 1,730,433 $ 1,730,433 $ 1,707,916 $ (22,517) 98.70% Cash and investments $ 1,707,917 *` Variance = Actual over (under) prorated budget Fund LID &GRNTY Page 37 39 City of Tukwila Street Fund 103 - Revenue and Expenditures As of December 31 2015 % of year expired 100.00% 2015 Prorated Actual % of Annual Annual Budget Budget Year -To -Date Variance ** Budget Revenue Intergovernmental Revenue MVFT Cities $ 269,042 $ 269,042 $ 277,052 $ 8,010 102.98% Dept of Transportation - Thorndyke 29,000 29,000 51,034 22,034 175.98% State Grant - Cascade View 200,000 200,000 217,343 17,343 108.67% State Grant - Thorndyke 51,000 51,000 - (51,000) - Total Intergovernmental Revenue $ 549,042 $ 549,042 $ 545,429 $ (3,613) 99.34% Miscellaneous Revenue Investment Earnings 1,800 1,800 1,477 (323) 82.08% Plan /Development Contributions - - 38,242 38,242 - Total Miscellaneous Revenue 1,800 1,800 39,719 37,919 2206.63% Transfers In 674,000 674,000 474,000 (200,000) 70.33% Total Revenue 1,224,842 1,224,842 1,059,148 (165,694) 86.47% Expenditures 11 Salaries 86,477 86,477 13 Overtime - 651 651 - 21 FICA - - 6,622 6,622 - 23 PERS - - 8,592 8,592 24 Industrial Insurance - - 2,004 2,004 - 25 Medical, Dental, Life, Optical - - 12,802 12,802 - 41 Professional Services 898,000 898,000 274,115 (623,885) 30.53% 44 Advertising - 125 125 64 Capital Outlay 1,279,000 1,279,000 1,012,893 (266,107) 79.19% Total Streets Fund 2,177,000 2,177,000 1,404,280 (772,720) 64.51% Total Expenditures 2,177,000 2,177,000 1,404,280 (772,720) 64.51% Change in Fund Balance (952,158) (952,158) (345,132) 607,026 36.25% Beginning Fund Balance 1,165,000 1,165,000 1,164,293 (707) 99.94% Ending Fund Balance $ 212,842 $ 212,842 $ 819,161 $ 606,319 384.87% Cash and investments ** Variance = Actual over (under) prorated budget Fund 103 40 $ 926,387 Page 38 City of Tukwila Arterial Street Fund 104 - Revenue and Expenditures As of December 31 2015 % of year expired 100.00% 2015 Prorated Annual Budget Budget Actual 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 28 Uniform Clothing T 31 Office & Operating Supplies 41 Professional Services 42 Communication 43 Travel 44 Advertising 45 Operating Rentals & Leases 47 Public Utility Services 48 Repairs & Maintenance 49 Miscellaneous 64 Capital Outlay 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 $ 158,000 128,000 200,000 486,000 70,000 70,000 150,000 150,000 220,000 220,000 780,000 780,000 1,645,000 1,645,000 554,000 554,000 4,670,000 4,670,000 820,000 820,000 870,000 870,000 3,000,000 3,000,000 756,000 756,000 13,095,000 13,095,000 5,000 5,000 976,000 976,000 981,000 981,000 1,700,000 1,700,000 5,600,000 5,600,000 22,082,000 22,082,000 $ 193,486 130,378 1,206,619 1,530,482 $ 35,486 2,378 1,006,619 1,044,482 58,373 (11,627) 57,012 (92,988) 115,385 (104,615) 474,376 (305,624) (5,544) (5,544) 4,660 4,660 313,226 (1,331,774) 514,205 (39,795) 333,443 (4,336,557) 858,128 858,128 (820,000) (870,000) 556,121 556,121 113,581 113,581 235,852 235,852 1,260,064 (1,739,936) (756,000) 4,658,112 (8,436,888) 9,677 4,677 59,746 (916,254) 69,423 (911,577) 1,700,000 6,134,758 534,758 1 14,208,160 (7,873,840) 326,184 326,184 24,487 32,569 5,188 36,081 5,126,001 16,873,001 22,423,511 24,487 32,569 5,188 36,081 5,126,001 16,873,001 22,423,511 370,237 44,053 2,598 2,598 28,082 3,595 37,775 5,206 4,698 (490) 44,322 8,241 156 156 999 999 2,991,633 (2,134,368) 480 480 1,017 1,017 2,666 2,666 1,775 1,775 6,657 6,657 1,323,461 1,323,461 310 310 5,588,900 (11,284,101) 125,523 125,523 10,531,289 (11,892,222) 122.46% 101.86% 603.31 % 314.91% 83.39% 38.01% 52.45% 60.82% 19.04% 92.82% 7.14% 42.00% 35.57% 193.55% 6.12% 7.08% 100.00% 109.55% 113.51% 114.68% 115.98% 90.55% 122.84% 58.36% 33.12% 46.97% 22,423,511 22,423,511 1 10,531,289 (11,892,222) (341,511) (341,511) 3,676,871 4,018,382 - 1076.65% 1,375,000 1,375,000 1,375,512 512 100.04% $ 1,033,489 $ 1,033,489 $ 5,052,383 $ 4,018,894 IMIF $ 4,608,747 ** Variance = Actual over (under) prorated budget Fund 104 Page 39 41 City of Tukwila Land Acquisition, Rec and Park Development Fund 301 - Revenue and Expenditures As of December 31 2015 % of year expired 100.00°% 2015 Annual Budget Prorated Budget Actual Year -To -Date Variance*" % of Annual Budget Revenue General Revenue Excess Prop Tax Levy -Dwmsh Hill Real Estate Excise Taxes Total General Revenue Charges for Services Park Impact Fees Total Charges for Services Intergovernmental Revenue Duwamish Gardens Acquisition King County - Duwamish Gardens Public Authorities KCD - Duwamish Gardens Acquisition King Conservation District Gant State Agencies - Duwamish Hill Pres Total Intergovernmental Revenue Miscellaneous Revenue Investment Earnings Rents and Concessions Total Miscellaneous Revenue Transfers In Total Revenue $ 106,000 200,000 306,000 60,000 60,000 1,614,000 10,000 50,000 450,000 2,124,000 1,000 1,000 100,000 $ 106,000 200,000 306,000 60,000 60,000 1,614,000 10,000 50,000 450,000 2,124,000 1,000 1,000 100,000 $ 62,053 1,206,619 1,268,671 761,722 579,493 13,373 15,711 416,350 1,786,649 1,588 8,900 10,488 $ (43,947) 1,006,619 962,671 (60,000) (60,000) (852,278) 569,493 13,373 (50,000) 15,711 (33,650) (337,351) 588 8,900 9,488 (100,000) 58.54% 603.31 % 414.60% 47.19% 5794.93% 92.52% 84.12% 158.84% 1048.84% 2,591,000 2,591,000 3,065,809 474,809 118.33% Expenditures 11 Salaries 21 FICA 23 PERS 24 Industrial Insurance 25 Medical, Dental, Life, Optical 31 Office & Operating Supplies 41 Professional Services 42 Communication 44 Advertising 48 Repairs & Maintenance 49 Miscellaneous 64 Capital Outlay Total Park Acquisition Fund Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance Cash and investments 508,000 2,765,000 3,273,000 3,273,000 3,273,000 (682,000) 1,100, 000 $ 418,000 $ 508,000 2,765,000 3,273,000 (682,000) 1,100,000 " Variance = Actual over (under) prorated budget 42 12,773 972 1,230 134 3,446 20 396,312 8 1,516 38,404 104 1,795,981 2,250,900 418,000 $ Fund 301 $ 2,250,900 814,909 1,302,180 2,117,089 $ 436,607 12,773 972 1,230 134 3,446 20 (111,688) 8 1,516 38,404 104 (969,019) (1,022,100) (1,022,100) 1,496,909 202,180 1,699,089 78.01% 64.95% 68.77% 68.77% -119.49% 118.38% 506.48% Page 40 City of Tukwila Facility Replacement Fund 302 - Revenue and Expenditures As of December 31 2015 % of year expired 100.00% 2015 Prorated Actual Annual Budget Budget Year -To -Date Variance ** of Annual Budget Revenue Miscellaneous Revenue Investment Earnings $ 3,602 $ 3,602 $ 868 $ (2,734) 24.09% Total Miscellaneous Revenue 3,602 3,602 868 (2,734) 24.09% Sale of Capital Assets 1,200,000 1,200,000 500,000 (700,000) 41.67% Bond issue 2,250,000 2,250,000 2,250,000 100.00% Total Revenue 3,453,602 3,453,602 2,750,868 (702,734) 79.65% Expenditures 11 Salaries - - 12,451 12,451 - 21 FICA - - 942 942 - 23 PERS - - 1,342 1,342 - 24 Industrial Insurance - - 230 230 - 25 Medical, Dental, Life, Optical - 1,529 1,529 - 31 Office & Operating Supplies - 4,361 4,361 41 Professional Services 355,000 355,000 316,871 (38,129) 89.26% 44 Advertising - 681 681 45 Operating Rentals & Leases - 7,583 7,583 47 Public Utility Services 8,500 8,500 21,874 13,374 257.34% 48 Repairs & Maintenance 1,500 1,500 - (1,500) 49 Miscellaneous - - 8,112 8,112 64 Capital Outlay 1,815,000 1,815,000 1,631,798 (183,202) 89.91% 81 Debt Service Interest - - (10,000) (10,000) - Total Expenditures 2,180,000 2,180,000 1,997,775 (182,225) 91.64% Transfer to General Fund 1,200,000 1,200,000 500,000 (700,000) 41.67% Total Expenditures 3,380,000 3,380,000 2,497,775 (882,225) 73.90% Change in Fund Balance 73,602 73,602 253,092 179,490 Beginning Fund Balance 937,000 937,000 936,453 (547) 343.87% 99.94% Ending Fund Balance $ 1,010,602 $ 1,010,602 $ 1,189,545 $ 178,943 Cash and investments $ 1,300,301 ** Variance = Actual over (under) prorated budget Fund 302 Page 41 43 City of Tukwila General Government Improvements 303 - Revenue and Expenditures As of December 31 2015 % of year expired 100.00% 2015 Prorated Actual % of Annual Annual Budget Budget Year -To -Date Variance " Budget Revenue Miscellaneous Revenue Investment Earnings 500 500 502 2 100.39% Total Miscellaneous Revenue 500 500 502 2 100.39% Transfers In 200,000 200,000 200,000 - 100.00% Total Revenue 200,500 200,500 200,502 2 100.00% Expenditures 11 Salaries 94,281 94,281 57,038 (37,243) 60.50% 13 Overtime - - 267 267 - 21 FICA 7,212 7,212 4,382 (2,830) 60.76% 23 PERS 9,427 9,427 5,815 (3,612) 61.68% 24 Industrial Insurance 2,422 2,422 1,207 (1,215) 49.84% 25 Medical, Dental, Life, Optical 7,208 7,208 4,603 (2,605) 63.86% 31 Office & Operating Supplies 18,223 18,223 35 Small Tools & Minor Equipment 20,925 20,925 41 Professional Services 20,000 20,000 7,927 (12,073) 39.63% 48 Repairs & Maintenance 8,256 8,256 64 Capital Outlay 180,000 180,000 88,960 (91,040) 49.42% Total Gen Government Improve 320,550 320,550 217,603 (102,947) 67.88% Total Expenditures 320,550 320,550 217,603 (102,947) 67.88% Change in Fund Balance (120,050) (120,050) (17,101) 102,949 14.24% Beginning Fund Balance 500,000 500,000 414,133 (85,867) 82.83% Ending Fund Balance $ 379,950 $ 379,950 $ 397,032 $ 17,082 104.50% Cash and investments $ 432,673 ** Variance = Actual over (under) prorated budget Fund 303 44 Page 42 City of Tukwila Fire Impact Fees 304 - Revenue and Expenditures As of December 31 2015 % of year expired 100.00% 2015 Prorated Actual % of Annual Annual Budget Budget Year -To -Date Variance ** Budget Revenue Charges for Services Fire Impact Fees $ 50,000 $ 50,000 $ 46,406 $ (3,594) 92.81% Total Charges for Services 50,000 50,000 46,406 (3,594) 92.81 % Investment Earnings 100 100 528 428 528.20% Total Miscellaneous Revenue 100 100 528 428 528.20% Total Revenue 50,100 50,100 46,934 (3,166) 93.68% Total Fire Impact Fees Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance Cash and investments 50,100 50,100 46,934 (3,166) 93.68% 450,000 450,000 504,500 54,500 112.11% $ 500,100 $ 500,100 $ 551,434 $ 51,334 110.26% " Variance = Actual over (under) prorated budget Fund 304 $ 551,434 Page 43 45 City of Tukwila Water Fund 401 - Revenue and Expenditures As of December 31 2015 % of year expired 100.00% Prorated 2015 Actual % of Annual Annual Budget Budget Year -To -Date Variance" Budget Revenue Charges for Services Water Sales $ 5,785,000 $ 5,785,000 $ 6,483,866 $ 698,865.81 112.08% Security 1,000 1,000 165 (835) 16.50% Total Charges for Services 5,786,000 5,786,000 6,484,031 698,031 112.06% Intergovernmental Revenue 1,105,223 1,105,223 Miscellaneous Revenue Investment Earnings 17,700 17,700 24,040 6,340 135.82% Connection Fees 25,000 25,000 108,387 83,387 433.55% Other Misc Revenue 300 300 465 165 155.00% Total Miscellaneous Revenue 43,000 43,000 132,893 89,893 309.05% Total Revenue ' 5,829,000 5,829,000 7,722,147 1,893,147 132.48% Operating Expenses 11 Salaries 584,892 584,892 558,860 (26,032) 95.55% 12 Extra Labor 6,000 6,000 (6,000) - 13 Overtime 5,738 5,738 7,326 1,588 127.67% 21 FICA 44,528 44,528 41,809 (2,719) 93.89% 23 PERS 58,402 58,402 31,095 (27,307) 53.24% 24 Industrial Insurance 18,171 18,171 14,865 (3,306) 81.81% 25 Medical, Dental, Life, Optical 120,093 120,093 111,380 (8,713) 92.75% 28 Uniform Clothing 1,330 1,330 1,257 (73) 94.54% 31 Office & Operating Supplies 131,339 131,339 135,439 4,100 103.12% 33 Water Purchased for Resale 2,385,000 2,385,000 2,484,811 99,811 104.18% 35 Small Tools & Minor Equipment 45,000 45,000 30,498 (14,502) 67.77% 41 Professional Services 9,400 9,400 9,090 (310) 96.70% 42 Communication 2,500 2,500 172 (2,328) 6.87% 43 Travel 1,500 1,500 1,704 204 113.59% 45 Operating Rentals & Leases 194,326 194,326 126,391 (67,935) 65.04% 46 Insurance 25,620 25,620 25,620 100.00% 47 Public Utility Services 24,200 24,200 19,140 (5,060) 79.09% 48 Repairs & Maintenance 3,000 3,000 12,744 9,744 424.79% 49 Miscellaneous 37,000 37,000 31,332 (5,668) 84.68% 53 Excise Taxes 250,000 250,000 284,575 34,575 113.83% 54 Interfund utility taxes 578,500 578,500 648,510 70,010 112.10% Total Operating Expenses 4,526,539 4,526,539 4,576,617 50,078 101.11% Capital Expenses 64 Capital Outlay 1,763,000 1,763,000 1,317,959 (445,041) 74.76% 80 Debt Service Principal 507,781 507,781 507,780 (1) 100.00% 81 Debt Service Interest 58,619 58,619 37,683 (20,936) 64.28% Total Capital Expenses 2,329,400 2,329,400 1,863,421 (465,979) 80.00% Indirect cost allocation 592,248 592,248 592,248 (0) 100.00% Total Expenses 7,448,187 7,448,187 7,032,286 (415,901) 94.42% Change in Fund Balance (1,619,187) (1,619,187) 689,861 2,309,048 -42.61% Beginning Fund Balance 5,777,000 5,777,000 5,776,851 (149) 100.00% Implementation of GASB Stmt No. 68 (524,409) (524,409) Effect of Revenue Bond Refunding 116,936 116,936 Beginning Fund Balance - Restated 5,777,000 5,777,000 5,369,378 (407,622) 92.94% Pension Expense - GASB Stmt No. 68 (24,573) (24,573) Ending Fund Balance = $ 4,157,813 $ 4,157,813 $ 6,083,812 $ 1,925,999 Cash and investments $ 5,977,439 ** Variance = Actual over (under) prorated budget Fund 401 46 Page 44 City of Tukwila Sewer Fund 402 - Revenue and Expenditures As of December 31 2015 % of year expired 100.00% 2015 Prorated Actual Annual Budget Budget Year -To -Date Variance ** % of Annual Budget Revenue Charges for Services Sewer Sales $ 7,667,000 $ 7,667,000 $ 9,020,998 $ 1,353,998 Total Charges for Services 7,667,000 7,667,000 9,020,998 1,353,998 Fines and Penalties 117.66% 117.66% Intergovernmental Revenue - - 3,071 3,071 - Miscellaneous Revenue Investment Earnings 20,000 20,000 43,175 23,175 215.88% Connection fees 120,000 120,000 206,109 86,109 171.76% Total Miscellaneous Revenue 140,000 140,000 249,285 109,285 178.06% Public Trust Fund Loan Proceeds 455,000 455,000 501,484 46,484 110.22% Total Revenue 8,262,000 8,262,000 9,774,838 1,512,838 Operating Expenses 11 Salaries 294,972 294,972 293,421 (1,551) 99.47% 12 Extra Labor 8,000 8,000 5,287 (2,713) 66.09% 13 Overtime 3,442 3,442 11,654 8,212 338.57% 21 FICA 22,463 22,463 24,761 2,298 110.23% 23 PERS 29,453 29,453 18,386 (11,067) 62.42% 24 Industrial Insurance 8,479 8,479 8,440 (39) 99.54% 25 Medical, Dental, Life, Optical 47,832 47,832 54,245 6,413 113.41% 26 Unemployment Compensation - - - 28 Uniform Clothing 570 570 608 38 106.64% 31 Office & Operating Supplies 22,393 22,393 16,380 (6,013) 73.15% 33 Metro Sewage Treatment 4,000,000 4,000,000 3,865,421 (134,579) 96.64% 35 Small Tools & Minor Equipment 5,500 5,500 3,745 (1,755) 68.09% 41 Professional Services 2,600 2,600 136,192 133,592 5238.17% 42 Communication 2,500 2,500 1,931 (569) 77.23% 43 Travel 1,000 1,000 508 (492) 50.77% 44 Advertising 150 150 1,862 1,712 1241.13% 45 Operating Rentals & Leases 151,499 151,499 144,422 (7,077) 95.33% 46 Insurance 18,538 18,538 18,538 100.00% 47 Public Utility Services 39,000 39,000 33,884 (5,116) 86.88% 48 Repairs & Maintenance 43,000 43,000 821,356 778,356 1910.13% 49 Miscellaneous 30,000 30,000 44,494 14,494 148.31% 53 Excise Taxes 105,000 105,000 131,181 26,181 124.93% 54 Interfund utility tax 768,200 768,200 902,462 134,262 117.48% Transfers Out 5,604,591 5,604,591 6,539,177 934,586 116.68% Capital Expenses 64 Capital Outlay 2,180,000 2,180,000 53,360 (2,126,640) 2.45% 80 Debt Service Principal 322,161 322,161 321,760 (401) 99.88% 81 Debt Service Interest 78,480 78,480 88,181 9,701 112.36% Total Capital Expenses 2,580,641 2,580,641 463,301 (2,117,340) 17.95% Indirect cost allocation Total Expenses Change in Fund Balance 451,167 451,167 451,167 (0) 100.00% 8,636,399 8,636,399 7,453,645 (1,182,754) 86.31% (374,399) (374,399) 2,321,193 2,695,592 - 619.98% Beginning Fund Balance 5,285,000 5,285,000 5,284,919 (81) 100.00% Implementation of GASB Stmt No. 68 - - (304,471) (304,471) Effect of Revenue Bond Refunding (134,741) (134,741) Beginning Fund Balance - Restated 5,285,000 5,285,000 4,845,707 (439,293) 91.69% Pension Expense - GASB Stmt No. 68 (14,269) (14,269) Ending Fund Balance I $ 4,910,601 $ 4,910,601 $ 7,181,169 $ 2,270,568 146.24% Cash and investments $ 6,418,978 $ 7,181,169 ** Variance = Actual over (under) prorated budget Fund 402 Page 45 47 City of Tukwila Surface Water Fund 412 - Revenue and Expenditures As of December 31 2015 % of year expired 100.00% 2015 Annual Budget Prorated Budget Actual • % of Annual Year -To -Date Variance "' Budget Revenue Charges for Services Surface Water Sales Total Charges for Services Intergovernmental Revenue Miscellaneous Revenue Investment Earnings Capital contributions Other Misc Revenue Total Miscellaneous Revenue $ 5,072,000 $ 5,072,000 $ 5,085,974 $ 13,974 100.28% 5,072,000 5,072,000 5,085,974 13,974 100.28% 6,045,000 6,045,000 789,140 (5,255,860) 13.05% Total Revenue 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 Change in Fund Balance Beginning Fund Balance Implementation of GASB Stmt No. 68 Effect of Revenue Bond Refunding Beginning Fund Balance - Restated Pension Expense - GASB Stmt No. 68 24,000 24,000 18,905 (5,095) 78.77% 11,576 11,576 225 225 - 24,000 24,000 30,706 6,706 127.94% 11,141,000 11,141,000 1 5,905,820 (5,235,180) 946,569 946,569 844,022 (102,547) 89.17% 25,000 25,000 6,856 (18,144) 27.42% 9,358 9,358 5,551 (3,807) 59.31% 71,903 71,903 64,452 (7,451) 89.64% 94,354 94,354 87,044 (7,310) 92.25% 28,201 28,201 21,809 (6,392) 77.34% 227,282 227,282 177,249 (50,033) 77.99% 1,425 1,425 1,421 (4) 99.71% 40,330 40,330 70,382 30,052 174.51% 6,000 6,000 4,062 (1,938) 67.70% 3,570 3,570 501,522 497,952 14048.23% 2,000 2,000 854 (1,146) 42.72% 2,000 2,000 1,868 (132) 93.38% 500 500 - (500) 196,842 196,842 302,046 105,204 153.45% 18,538 18,538 18,538 100.00% 146,900 146,900 38,386 (108,514) 26.13% 24,000 24,000 24,944 944 103.93% 28,000 28,000 19,855 (8,145) 70.91% 50,000 50,000 60,050 10,050 120.10% 509,200 509,200 510,127 927 100.18% 2,431,972 2,431,972 2,761,038 329,066 113.53% 7,825,000 7,825,000 2,288,866 (5,536,134) 29.25% 288,354 288,354 288,353 (2) 100.00% 26,495 26,495 27,333 838 103.16% 8,139,849 8,139,849 2,604,552 (5,535,297) 32.00% 498,490 498,490 498,490 (0) 100.00% 11,070,311 11,070,311 5,864,080 (5,206,231) 52.97% Ending Fund Balance IU Cash and investments 70,689 70,689 41,740 (28,949) - 59.05% 2,064,000 2,064,000 2,063,218 (782) 99.96% - (883,057) (883,057) - (10,969) (10,969) 2,064,000 2,064,000 1,169,192 (894,808) 56.65% (41,379) (41,379) - $ 2,134,689 $ 2,134,689 $ 1 1,252,311 $ (882,378) $ 1,768,287 " Variance = Actual over (under) prorated budget Fund 412 48 Page 46 City of Tukwila Foster Golf Course 411- Revenue and Expenditures As of December 31 2015 % of year expired 100.00% 1 2015 Annual Budget Prorated Budget Actual Year -To -Date Variance ** % of Annual Budget Revenue General Revenue Excise Taxes Total General Revenue Charges for Services Sale of Merchandise Greens Fees, Instruction Total Charges for Services Miscellaneous Revenue Investment Earnings Rents and Concessions Other Misc Revenue Total Miscellaneous Revenue Transfers In Total Revenue $ 2,617 $ 2,617 $ 3,927 2,617 2,617 3,927 150,000 150,000 150,247 1,030,000 1,030,000 1,021,705 1,180,000 1,180, 000 1,171,953 1,130 1,130 952 286,000 286,000 299,547 6,365 287,130 287,130 306,864 300,000 300,000 300,000 $ 1,310 1,310 247 (8,295) (8,047) (178) 13,547 6,365 19,734 12,996 150.05% 150.05% 100.16% 99.19% 99.32% 84.25% 104.74% 106.87% 100.00% 100.73% 1,769,747 1,769,747 1,782,743 Expenses 11 Salaries 12 Extra Labor 13 Overtime 21 FICA 23 PERS 24 Industrial Insurance 25 Medical, Dental, Life, Optical 26 Unemployment Compensation 28 Uniform Clothing 31 Office & Operating Supplies 34 Items Purchased for Resale 35 Small Tools & Minor Equipment 41 Professional Services 42 Communication 43 Travel 44 Advertising 45 Operating Rentals & Leases 46 Insurance 47 Public Utility Services 48 Repairs & Maintenance 49 Miscellaneous 53 Excise Taxes 54 Interfund admissions tax 64 Capital Outlay Total Foster Golf Course Fund Indirect cost allocation Total Expenses Change in Fund Balance Beginning Fund Balance Implemetation of GASB Stmt No. 68 Beginning Fund Balance - Restated Pension Expense - GASB Stmt No. 68 Ending Fund Balance Cash and investments 553,022 553,022 571,206 18,184 103.29% 134,966 134,966 131,063 (3,903) 97.11% 2,000 2,000 3,894 1,894 194.71% 42,057 42,057 52,110 10,053 123.90% 55,221 55,221 64,336 9,115 116.51% 15,817 15,817 25,279 9,462 159.82% 116,908 116,908 110,626 (6,282) 94.63% 6,000 6,000 681 (5,319) 11.34% 1,164 1,164 906 (258) 77.79% 108,750 108,750 101,203 (7,547) 93.06% 80,000 80,000 109,128 29,128 136.41% 65,500 65,500 65,508 8 100.01% 9,600 9,600 16,303 6,703 169.83% 5,150 5,150 3,434 (1,717) 66.67% 750 750 78 (672) 10.40% 4,000 4,000 8,232 4,232 205.80% 153,623 153,623 132,771 (20,852) 86.43% 18,538 18,538 19,755 1,217 106.56% 44,293 44,293 63,521 19,228 143.41% 19,400 19,400 31,516 12,116 162.45% 40,950 40,950 34,644 (6,306) 84.60% 6,400 6,400 6,699 299 104.67% 60,000 60,000 60,491 491 100.82% 50,000 50,000 - (50,000) 1,594,109 1,594,109 1,613,383 19,274 101.21% 173,909 173,909 173,909 0 100.00% 1,768,018 1,768,018 1,787,292 19,274 1,729 1,729 (4,549) (6,278) - 263.08% 600,000 600,000 714,540 114,540 119.09% - (596,316) (596,316) - 600,000 600,000 118,225 (481,776) 19.70% (27,944) (27,944) $ 601,729 $ 601,729 $ 141,620 $ (460,109) 23.54% $ 828,971 ** Variance = Actual over (under) prorated budget Fund 411 Page 47 49 City of Tukwila Equipment Rental /Replacement Fund 501 - Revenue and Expenditures As of December 31 2015 % of year expired 100.00% 2015 Annual Budget Prorated Budget Actual 1 Year -To -Date Variance ** % of Annual Budget Revenue Charges for Services ERR O &M Dept Charges Equipment Replacement Charges Transportation Total Charges for Services Miscellaneous Revenue Investment Earnings Other Misc Revenue Total Miscellaneous Revenue Sale of Capital Assets Total Revenue Expenses 11 Salaries 12 Extra Labor 13 Overtime 21 FICA 23 PERS 24 Industrial Insurance 25 Medical, Dental, Life, Optical 28 Uniform Clothing 31 Office & Operating Supplies 34 Items Purchased for Resale 35 Small Tools & Minor Equipment 41 Professional Services 42 Communication 43 Travel 45 Operating Rentals & Leases 46 Insurance 48 Repairs & Maintenance 49 Miscellaneous 53 Ext Taxes & Operating Assessments 64 Capital Outlay Total Equipment Rental Fund $ 1,853,707 1,343,600 150 3,197,457 14,269 14,269 442,791 $ 1,853,707 1,343,600 150 3,197,457 14,269 14,269 442,791 3,654,517 $ 1,603,596 1,390,813 2,994,409 59,745 892 60,638 33,422 3,088,468 $ (250,111) 47,213 (150) (203,048) 45,476 892 46,369 (409,369) (566,049) 86.51% 103.51% 93.65% 418.71% 424.96% 7.55% 84.51% 1 3,654,517 Indirect Cost Allocation Total Expenses Change in Fund Balance Beginning Fund Balance Ending Fund Balance Cash and investments 372,492 14,000 2,000 28,229 37,194 12,109 85,285 950 2,979 740,000 4,000 1,750 1,000 42,960 62,183 120,781 9,000 2,087,500 3,624,412 310,431 3,934,843 (280,326) 4,500,000 $ 4,219,674 372,492 14,000 2,000 28,229 37,194 12,109 85,285 950 2,979 740,000 4,000 1,750 1,000 42,960 62,183 120,781 9,000 2,087,500 3,624,412 310,431 3,934,843 (280,326) 4,500,000 $ 4,219,674 " Variance = Actual over (under) prorated budget Fund 501 50 371,743 (749) 11,947 (2,053) (2,000) 28,890 661 39,131 1,937 11,971 (138) 86,425 1,140 801 (149) 2,782 (197) 522,718 (217,282) 2,110 (1,890) 1,856 106 1,808 808 814 814 40,824 (2,136) 62,986 803 111,795 (8,986) 12,476 3,476 4 4 1,288,808 (798,692) 2,599,887 (1,024,525) 310,431 2,910,318 (1,024,525) 178,150 458,476 4,696,083 196,083 99.80% 85.34% 102.34% 105.21% 98.86% 101.34% 84.30% 93.37% 70.64% 52.76% 106.03% 180.81% 95.03% 101.29% 92.56% 138.62% 61.74% 71.73% 100.00% 73.96% - 63.55% 104.36% $ 4,874,233 $ 654,559 115.51 % $ 4,959,579 Page 48 City of Tukwila Insurance Fund 502 - Revenue and Expenditures As of December 31 2015 % of year expired 100.00% 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 1,200 $ 1,955 $ 1,200 95,565 5,015,071 74,093 1,000 5,185,729 1,955 36,436 4,900,091 111,823 5,048,351 755 755 (59,129) (114,980) 37,730 (1,000) (137,378) 162.92% 162.92% 38.13% 97.71% 150.92% 97.35% Total Revenue 5,186,929 5,186,929 5,050,306 (136,623) 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 6,165,438 5,386,409 31,900 16,859 24,700 38,273 6,222,038 5,441,541 119,964 119,964 6,342,002 5,561,505 (1,155,073) (1,155,073) (511,199) 2,494,000 2,494,000 2,493,138 (779,029) (15,041) 13,573 (780,497) 87.36% 52.85% 154.95% 87.46% 100.00% (780,497) 87.69% 643,874 (862) 44.26% 99.97% $ 1,338,927 $ 1,338,927 $ 1,981,939 $ 643,012 " Variance = Actual over (under) prorated budget Fund 502 $ 3,715,016 Page 49 51 City of Tukwila LEOFF Insurance Fund 503 - Revenue and Expenditures As of December 31 2015 of year expired 100.00% 2015 Prorated Actual % of Annual Annual Budget Budget Year -To -Date Variance ** Budget Revenue Miscellaneous Revenue Investment Earnings $ 3,340 $ 3,340 $ 226 $ (3,114) 6.76% Employer Trust Contributions 700,511 700,511 671,912 (28,599) 95.92% Other Misc Revenue - - 278,744 278,744 - Total Miscellaneous Revenue 703,851 703,851 950,882 247,031 135.10% WerffigYetpw _r _ 24'1131 135.1O% Expenses 25 Medical, Dental, Life, Optical 931,649 931,649 395,266 (536,383) 42.43% 41 Professional Services 5,183 5,183 5,840 657 112.68% 49 Miscellaneous 800 800 500 (300) 62.50% Total 937,632 937,632 401,606 (536,026) 42.83% Indirect Cost Allocation 11,186 11,186 11,186 0 100.00% Total Expenses 412,792 (536,026) 43.51% Change in Fund Balance (244,967) (244,967) 538,090 783,057 - 219.66% Beginning Fund Balance 238,000 238,000 237,644 (356) 99.85% Ending Fund Balance $ (6,967) $ 775,734 $ 7 782,701 - 11134.40% Cash and investments `* Variance = Actual over (under) prorated budget Fund 503 52 $ 932,303 Page 50 City of Tukwila Fund 104 Arterial Streets As of December 31, 2015 PROJECT REVENUE Actual YTD 12; Over (under) PROJECT PROJECT DESCRIPTION 1 Budget 1 31 -15 1 Budget 1 BUDGET I Staff Time Other Total 1 Budget 1 PROJECT EXPENDITURES Actual YTD 12 -31 -15 Over (under) 90310405 Andover Park E /Minkler Blvd Intersection j $ 35,000 1 - 1 $ (35,000) j $ 80,000 1 $ 2,400 1 $ 91,676 1 $ 94,076 j $ 14,076 1 90710404 Walk & Roll Program - j - j 140,000 j 37 j 108 j 37 (139,963); 90610405 Macadam Rd & S 144th St Intersection j - (31,020). (31,020) - 260 . 8, 8,368 j 8,368 91310406 Tukwila MIC Smart Street Non - Motorized - 3,104 , 3,104 - , 481 ! - 481 : 481 98910405 E Marginal Way (BAR - S 112 St) 1 - 1 - 1 - - 1 1,858 1 5,525 1 7,383 1 7,383 1 99110405 Andover Park E /Industry Dr Intersection 45,000 j - 1 (45,000) 60,000 j 1,948 1 85,034 j 86,982 . 26,982 1 99310410 West Valley Hwy /S 156 St Intersection ! 45,000 j - j (45,000) 45,000 j 58 j 16,289 j 16,346 , (28,654); 99510402 S 144 St Phase 11 (42nd Ave S -TIB) j 1,545,000. 157,585. (1,387,415) 1,607,000. 20,646. 223,948. 244,594 j (1,362,406). 99510405 S 133 St/SR599 Southbound Intersection 1 9,399 1 9,399 20,000 1 260 1 10,801 1 11,061 : (8,939)1 99510409 BNSF Intermodel Facility Access 1 - 1 - 1 400,000 1 8,856 1 159,079 1 167,935 1 (232,065)1 90310402 Interurban Ave S (S 143 St -Ft Dent Way) 8,019,000 j 5,215,586 j (2,803,414) 6,890,000 j 120,516 j 4,442,542 j 4,563,058 : (2,326,942); 90510403 TUC Pedestrian /Bicycle Bridge 1 1,494,000 . 1,728,699 . 234,699 2,692,000 ' 52,127 . 1,206,751 . 1,258,878 1 (1,433,122)' 90610402 TUC Transit Center 756,000 , 852,583 , 96,583 800,000 , 27,734 , 673,917 , 701,651 j (98,349)1 91510405 ADA Improvements - 1 - 1 - 163,000 1 7,633 1 76,384 1 84,017 . (78,983)1 91210406 Overlay & Repair E Marginal Wy S - 1 4,660 j 4,660 - 1 175 1 - 1 175 1 175 1 91410406 I- 5 /Klickitat Dr Unstable Slope/Walkway - j 92,616 j 92,616 - j 117 j 107,071 j 107,188 : 107,188 j 98610403 Strander Blvd Extension - - - 20,000. 387. 2,078. 2,465 1 (17,535). 98810404 Andover Park W (Tuk Pk - Strander) - 1 235,852 1 235,852 470,000 1 20,078 1 388,583 1 408,660 . (61,340) 1 99410408 Boeing Access Rd Bridge Rehabilitation 7,022,000 1 2,910,042 1 (4,111,958) 5,701,000 1 41,129 1 431,046 1 472,176 , (5,228,824)1 91510406 S 180th St/FrankZepp Bridge - j 231,944 j 231,944 - j 5,519 j 252,197 j 257,716 j 257,716 j 91510407 Grady Way Bridge Maintenance 31,624 ' 31,624 1,843 ' 33,528 ' 35,371 : 35,371 91510408 Beacon Ave S Bridge Maintenance - ! 115,088 , 115,088 - , 5,039 , 122,836 , 127,875 1 127,875 , 91510409 Transit Network Plan Update - 1 - 1 - - 1 7,014 1 37,228 1 44,242 : 44,242 1 91310407 Boeing Access Rd Bridge over Airport Wy 1 - 1 - 1 - 1 139 1 - 1 139 1 139 1 Totals $ 19,741,000 ; 11,557,763 ; $ (7,079,100); L$ 22,683,000 ; $ 389,688 ; $ 10,043,421 ; $ 10,433,110 ; $ (12,249,890); 1 Budget Actual YTD Other Revenue: Parking Taxes 1 $ 158,000 1 Real Estate Excise Taxes j 200,000 j MVFT Cities 128,000 Investment Earnings 5,000 , Contributions /Donations I 150,0001 Transfers In j 1,700,000 1 Total Other Revenue 2,341,000 ' Total Revenue Fund 104 , $ 22,082,000 , 193,486 I 1,206,619 j 130,378 9,677 , 6,100 1 - I 1,546,259 ' 14,208,160 City of Tukwila Fund 301 Land Acquisition, Rec and Park Development As of December 31, 2015 PROJECT PROJECT DESCRIPTION 90330107 Fort Dent Park 90330109 Duwamish Hill Preserve 91430101 Chinook Wind 99930104 Multipurpose Trails 91130101 Lake to Sound Trail 91530101 Riverton Creek Flap Gate Removal 90630102 Duwamish Gardens Totals - - -- PROJECT REVENUE - - -- PROJECT EXPENDITURES Actual YTD , Over (under) Over (under)' Budget 12 -31 -15 1 Budget , BUDGET I Staff Time Other Total Budget $ - $ - $ - I $ 625,000 1 $ - $ - $ - $ (625,000)1 560,000 500,676 (59,324) 820,000 ' - 749,877 749,877 (70,123) 106,000 1 (106,000)1 106,000 - 10,030 10,030 (95,970)1 I I - 1 50,000 - - - (50,000)1 2,486 49,630 52,115 52,115 ' 1,624,000 1,356,926 L267,07)! 1,640,000 14,162 1,368,483 1,382,646 L257,35 .)! $2,290,000 $1,857,602 $ (432,398)1 $3,241,000 $ 16,648 $2,178,019 $2,194,668 $ (1,046,332)1 Other Revenue: Budget Actual YTD Real Estate Excise Taxes $ 200,000 $ 1,206,619 Investment Earnings 1 1,000 1 1,588 1 Transfers In 100,000 I I Total Other Revenue 301,000 1,208,207 Total Revenue Fund 301 1 $ 2,591,000 1 $ 3,065,809 1 54 Page 52 City of Tukwila Fund 303 General Government Improvements As of December 31, 2015 PROJECT PROJECT DESCRIPTION Facility Improvements 91430304 6300 Bldg Ste 200 Police Recarpet 11401301 Update Contract to '14 WSDOT Stndrd 91330312 Fire Marshal Office 6300 Bldg Ste 115 91530304 Fire Stations #51 & #54 Exhaust Duct 91530301 General Facility Improvements 2015 91530302 PW Engineering As -Built Drawers 91530303 City Hall PD Patrol Wall /Door /Elec 91530305 Council Chambers New Amplifiers 91530306 Fire Station #51 EOC Remodel 91530307 Police Vehicle Evidence Storage 91530308 PW /DCD Front Counter Remodel Totals PROJECT REVENUE 1 Budget $ $ Actual YTD ; Over (under) 12 -31 -15 I Budget $ - I$ Other Revenue: I Budget Actual YTD Investment Earnings • $ 500 $ 502 Transfers In 1 200,000 1 200,000 1 Total Other Revenue 200,500 200,502 Total Revenue Fund 303 ' $ 200,500 • $ 200,502 PROJECT EXPENDITURES Actual YTD 12 -31 -15 1 BUDGET I Staff Time Other Total $ 200,000 $ 9,642 $ 144,291 $ 153,933 44 - 44 3,070 3,070 3,393 49,273 52,666 235 39,125 39,361 1,750 1,750 21,467 21,467 2,097 6,624 8,721 108 20,950 21,058 481 4,861 5,342 240 240 214 - 214 9,642 $ 144,291 $ 153,933 $200,000 1 $ Over (under); Budget 1 (46,067) (46,067)1 Page 53 55 City of Tukwila Fund 401 Water Fund As of December 31, 2015 - - -- PROJECT REVENUE - - -- PROJECT PROJECT DESCRIPTION 1 Budget $ 90140203 Allentown Phase 111 Sewer Revitalization 90440105 Macadam Rd S Water Upgrade 90540102 58th Ave S Water Main Replacement 90540106 53rd Ave S Water Main Replacement 90610402 TUC Transit Center 90310402 Interurban Avenue South 91040101 Water Comprehensive Plan 91241206 EMW Emergency Storm Pipe Repair 91330201 TIB Redevelopment Project 99110301 53rd Ave S 99240106 Interurban Water Reuse 99840105 Andover Pk W /Strander New Water Main 99940103 Andover Pk E Water Main Replacement 56 Actual YTD' Over (under) 12 -31 -15 1 Budget 1 BUDGET 1 Staff Time Other Total 1 Budget 1 PROJECT EXPENDITURES Actual YTD 12 -31 -15 ; Over (under) $ - I$ $ - i $ Totals ; $ $ - I $ 293 1 $ - I $ 293 ; $ 293 1 $ 805,000 � $ 996 i $ 27,150 � $ 28,146 1 $ (776,854)1 377,000 3,178 . 8,167 • 11,346 : (365,654). _ I 1 125,000 _ I I I (125,000)! I I I - I - I 1,105,223 ' 1,105,223 ' 1,104,644 1,104,644 I I 1,139 6721 7,860 ' 7,860 63,851 1 63,851 ! 1 I (306)1 , (306)! (306)1 I I I 288 1 1 288 1 288 1 4,874 • 4,874 • 4,874 1 25,000 - I - I - I (25,000)! 270,000 6,750 1 88,684 i 95,434 ' (174,566)1 136,000 ' 1,551 ' 71,963 ' 73,514 (62,486)' $1,169,074 ! $ 1,169,074 ; ; $1,738,000 $ 14,195 I $1,311,899 ! $1,326,094 I $ (411,906)! Other Revenue: 1 Budget Actual YTD Water Sales $ 5,785,000 $ 6,483,866 Investment Earnings I 17,700 I 24,040 Connection Fees 1 25,000 1 44,536 1 Miscellaneous 1,300 ' 630 Total Other Revenue 5,829,000 6,553,073 Total Revenue Fund 301 1 $ 5,829,000 1 $ 7,722,147 1 Page 54 City of Tukwila Fund 402 Sewer Fund As of December 31, 2015 PROJECT PROJECT DESCRIPTION 11040100 11040200 91510401 11500801 11500802 11500803 11500804 11100301 11500808 91440201 81240203 90440205 90140203 90540202 90840203 90310402 91140203 91241206 91330201 91440204 91440205 98410437 99110301 91540202 Water Operations & Maint - 2010 Sewer Operations & Maint - 2010 2015 Overlay & Repair Abatement - 12221 44th Ave S Abatement - 3417 S 144th St Abatement - 13862 38th Ave S Abatement - 13521 Macadam Road S Public Records Request Northwest Arena Annual Sewer Repair Program 2014 Valley View W Hill Sewer Transfer Area Sewer Lift Station No. 2 Upgrades Allentown Phase III Sewer Revitalization GIS Inventory of Sewer System Sewer Rep West of Strander Blvd Bridge Interurban Avenue South CBD Sanitary Sewer Rehabilitation EMW Emergency Storm Pipe Repair TIB Redevelopment Project Andover Park East Sewer Replacement 53rd Ave S Sewer Rehabilitation Southcenter Pkwy Extension 53rd Ave S Sewer Repair at 14139 56th Ave S Totals Other Revenue: PROJECT REVENUE - - -- 1 L_ Actual YTD: Over (under) Budget 12 -31 -15 Budget BUDGET $ $ $ $ 1 3,071 3,071 455,000 1 501,484 1 37,570 1 - 1 $ 455,000 ! $ 542,125 ! $ Budget Actual YTD Sewer Sales $ 7,667,000 i $ 9,020,998 i Investment Earnings . 20,000. 43,175 Connection Fees 1 120,000 1 168,539 1 Total Other Revenue � 7,807,000 � 9,232,713 i Total Revenue Fund 301 $ 8,262,000 • $9,774,838 PROJECT EXPENDITURES Actual YTD 12 -31 -15 Over (under) Other Total i - I$ 9,132$ 331,619 8,700 8,700 130 I 130 141 1 92 163 1 64 9,505 1 1,410 : $ 212 1 8,793 Staff Time $ 9,1321$ 331,619 ! 1301 130 141 , 921 163 i - 64. 75,000 1 195 1 110,000 $ 1,4110 $ - 212 545,000 1 293 I 100,0001 - 120,0001 I 46,484 i 1,040,0001 31,0391 37,570 90,000 1 100,000 100,000 100,0001 87,125 ; $ 2,305,000 I $ 9,310 - I$ 8,500 - I 3,071 860,683 1 - 1 15,488 288 . 2,279 1 44,967 1 - 1 4,466 - 1 2,831 1 2,134 � 21,600 37,655 ! $ 961,606 ! $ Budget 9,132 331,619 8,700 130 1 130 141 92 I 163 64 . (65,495)1 (108,590)1 212 (536,) 1 (100,207000)1 - ,' 3,071 ! 3071 000) 8911,721 ' (148(120,,279)1 1 15,488 15,488 288 288 47,246 (42,754)1 - (100,000) 4,466 (95,534). 2,831 (97,169)1 23,734. 23,734 999,261 ! $ (1,305,740); Page 55 57 City of Tukwila Fund 412 Surface Water Fund As of December 31, 2015 PROJECT REVENUE Actual YTD Over (under) PROJECT PROJECT DESCRIPTION Budget 1 12 -31 -15 1 Budget PROJECT EXPENDITURES Actual YTD 12 -31 -15 Over (under) BUDGET me Other Total St a Staff Time T t l Budget 90330109 Duwamish Hill Preserve $ 1 $ 1 $ ; $ 1 $ 135 1 $ 1 $ 135 ; $ 135 1 90341213 53rd Ave S Surface Water Drain System - - 200,000 ' - - - 1 (200,000)' 90610402 TUC Transit Center - - I - ( - I - (500)1 (500) (500), 90310402 Interurban Avenue South - 1 717,932 I 717,932 p - 1 - 1 666,029 1 666,029 1 666,029 I 90630102 Duwamish Gardens - j 53,328 j 53,328 - 40,863 12,465 53,328 53,328 j 90841202 Tukwila 205 Levee Repair - - - 80 - 80 1 80 91041204 E Marginal Wy S Storm Water Outfalls - I 69,000 I 69,000 120,000 I 2,651 I 80,722 I 83,373 (36,627)! 91210301 Cascade Safe Routes to School - 436 j 436 - - 4,568 4,568 I 4,568 j 91210302 Thorndyke Safe Routes to School - (181,848)' (181,848) "; - - 16,704 16,704 45,000 1 16,704 91241206 EMW Emergency Storm Rpr 11/19/12 11,576 11,576 360,000 15,893 1,114,022 1,129,914 769,914 91341203 Tukwila 205 Levee Certification 1 112,557 1 67,557 400,000 1 7,918 1 323,129 1 331,047 i (68,953)1 91541202 PW SWM /SWR Shops Office Remodel I I 1 4,215 4,215 , 4,215 j 98810404 Andover Park W (Tuk Pk- Strander) - 15,675 , 15,675 - - 7,200 , 7,200 � 7,200 99110301 53rd Ave S - I - I - - 1 - 1 17,423 1 17,423 17,423 I 99410303 40 - 42nd Ave S (SC Blvd - S 160th St) - - j - - 286 � 31,784 32,070 � 32,070 j 91441202 Chinook Wind 6,000,000 ' (6,000,000) ' 6,050,000 ' 2,319 ' 5,597 ' 7,917 ' (6,042,083)' Totals $ 6,045,000 ! $ 798,657 ! $ (5,246,343)! � $7,130,000 . $ 70,144 . $ 2,283,359 . $2,353,504. $ (4,776,497)! Other Revenue: Budget Actual YTD Surface Water Charges , $ 5,072,000 ; $ 5,085,974 Investment Earnings 24,000 1 - I Plan /Development Contributions - j 18,905 j Miscellaneous - 225 Gain /(Loss) on Sale of Assets - I _ I Total Other Revenue 1 5,096,000 1 5,105,104 1 Total Revenue Fund 412 , $ 11,141,000 1 $ 5,905,820 1 58 Page 56 2015 Annual Financial Report City of Tukwila May 9, 2016 2015 Financial Highlights 1. Investment in Public safety 2. Revenue growth 3. Healthy fund balances 4. Reserve Policy compliance 5. Departmental expenditures within budget May 9, 2016 2015 Annual Financial Report 0) N) Investments in Public Safety • Police Department was fully staffed with 93 total staff at year -end. • Over $5 million additional investment since 2012 ramp -up • 10 additional staff since 2011 • Tukwila International Boulevard Redevelopment • Two additional properties were acquired for $1.6 million • Brings the City's total investment to over $6 million. • Fire Department deployed all three pipeline positions. May 9, 2016 2015 Annual Financial Report 3 Revenue Growth • General Fund ongoing revenues of $58 million • Exceeded 2014 by $2.9 million or 5 %. • Exceeded original budget by 3.6% and amended budget by 2% • Retail Sales tax revenue of $18.7 million generated most of the General Fund growth • Exceeded 2014 by $2.3 million or 14% • $1.2 million of construction sales tax collected • Real Estate Excise Tax (REET) revenue • Totaled $2.4 million • Exceeded budget by $2 million • Stems largely from a $220 million business park sale in December May 9, 2016 2015 Annual Financial Report 4 0) 0) Healthy Fund Balances • The General Fund ended the year with total revenues exceeding total expenditures bringing the year -end fund balance to $11.4 million. • The governmental fund balances included in Attachment A of the Financial Planning Model increased by $3.6 million exceeding projections. • 2014 fund balances $21.2 million • 2015 fund balances $24.8 million • Fund balance provides resources for future services and projects 5 May 9, 2016 2015 Annual Financial Report 0) Reserve Policy Compliance • The General Fund ending fund balance of $11.4 million exceeded the minimum requirement of $9.9 million by $1.5 million. • Reserve Policy. The General Fund minimum fund balance must equal or exceed 18% of the prior year ongoing General Fund revenues. • The Contingency Fund ending fund balance of $5.58 million met the minimum requirement. • Reserve Policy. The Contingency Fund minimum fund balance must equal or exceed 10% of the prior year ongoing General Fund revenues plus 10% of the prior year one -time General Fund revenue. May 9, 2016 2015 Annual Financial Report 6 -,1i (D Departmental Expenditures Remained Within Budget • The additional budget for Police and Fire department existing services, allocated through the November mid - biennial budget amendment, was offset by budget savings in other departments. 7 May 9, 2016 2015 Annual Financial Report N) 4 Ongoing General Fund Revenues of $58M • Taxes = $43M or 75% of total May 9, 2016 Intergovernmental, $5M, 8% Licenses /Permits, $4M, 7% Other taxes, $10M, 17% Property tax, $14M, 25% Sales tax, $19M, 33% 2015 Annual Financial Report Other ongoing revenues, $6M, 10% 8 Departmental Expenditures of $52M COMMUNITY DEV $3M, 6% 1 RECREATION & PARKS $4M, 8% MAYOR, ** $4M, 7% ** includes City Clerk, Economic Development, Communications and Human Services divisions May 9, 2016 2015 Annual Financial Report CY; Highlights of Other Governmental Funds • Purchase of two additional properties on Tukwila International Boulevard for $1.6M • Issuance of $5.8M in 20 -year bonds • Interurban Avenue South Improvements • Boeing Access Road Bridge Rehabilitation • Tukwila Urban Center Pedestrian Bridge design and right of way • Duwamish Hill Preserve improvements • Duwamish Gardens excavation and site work • Safe Routes to School Phase I for Thorndyke and Cascade View completed 10 May 9, 2016 2015 Annual Financial Report ��i �� $8.0 $7.0 $6.0 $5.0 $4.0 $3.0 $2.0 $1.0 $0.0 Enterprise Funds Fund Balances Year over Year and Budget to Actual in Millions $5.8 4.2 $6.1 1 Water • 2014 Actuals $5.8 $5.3 $4.9 $7.2 Sewer $0.7 $0.6 $5.3 Golf Course $0.7 D 2015 Budget $4.2 $4.9 $0.6 $2.1 $2.1 Surface Water $2.1 $2.1 El 2015 Actuals $6.1 $7.2 $0.1 $1.3 May 9, 2016 2015 Annual Financial Report 11 $ 6.0 $5.0 $4.0 $3.0 $ 2.0 $1.0 $0.0 -$1.0 Internal Service Funds $4.7 Fund Balances - Year Over Year and Budget to Actual in Millions $4.9 $4.2 1 Equipment Renta (,Replacement • 2014 Actuals $4.7 ❑ 2015 Budget ❑ 2015 Actuals $4.2 $4.9 1 5,3 $2.0 Insurance Employees May 9, 2016 2015 Annual Financial Report $2.5 $1.3 $2.0 $0.8 $0.2 $0.0 Insurance LEOFF 1 Retirees $0.2 $0.0 $0.8 12 N) Looking Forward ➢ Local economy remains strong but growth is slowing. King County Economist's forecast projects: • Declining rate of growth in local retail sales tax • 2016 5 %, 2017 4 %, 2018 3% • Declining rate of assessed valuation increase • 2016 10 %, 2017 8 %, 2018 5% ➢ Focus on financial fundamentals • Structural balance, sufficient ongoing revenue to meet ongoing expenditures • Reserve policy compliance > Opportunities under consideration • Facilities Plan May 9, 2016 2015 Annual Financial Report 13 Q &A The city of opportunity, the community of choice. May 9, 2016 2015 Annual Financial Report 14