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HomeMy WebLinkAboutFS 2016-11-08 COMPLETE AGENDA PACKETCity of Tukwila Finance and Safety Committee O Verna Seal, Chair O Dennis Robertson O Kate Kruller AGENDA Distribution: Recommended Action V. Seal C. O'Flaherty D. Robertson R. Turpin K. Kruller L. Humphrey K. Hougardy D. Johnson T. McLeod V. Carlsen Mayor Ekberg S. Brown D. Cline D. Speck P. McCarthy TUESDAY, NOVEMBER 8, 2016 — 5:30 PM HAZELNUT CONFERENCE ROOM (formerly known as CR #3) at east entrance of City Hall Item Recommended Action Page 1. PRESENTATION(S) 2. BUSINESS AGENDA a. Authorize capital purchases for the Parks & Recreation a. Committee decision. Pg.i Department. Dave Johnson, Parks & Recreation Manager b. Budget and Capital Improvement Program (CIP) b. Forward to 11/14 C.O.W. Pg.9 legislation: (1) An ordinance amending the 2015 -2016 Biennial Budget. Peggy McCarthy, Finance Director (2) An ordinance adopting the 2017 -2018 Biennial Budget and a resolution adopting the 2017 -2022 Financial Planning Model and Capital Improvement Program. Vicky Carlsen, Deputy Finance Director c. A resolution related to a COLA adjustment for c. Forward to 11/14 C.O.W. Pg.35 non - represented employees. Stephanie Brown, Human Resources Director d. 2016 3rd Quarter Police and Fire financial reports. d. Information only. Pg. 51 Vicky Carlsen, Deputy Finance Director 3. ANNOUNCEMENTS 4. MISCELLANEOUS Potential land sale. Information only. Derek Speck, Economic Development Administrator Next Scheduled Meeting: Tuesday, November 22, 2016 SThe City of Tukwila strives to accommodate individuals with disabilities. Please contact the City Clerk's Office at 206 - 433 -1800 (TukwilaCityClerk @TukwilaWA.gov) for assistance. City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Finance and Safety Committee FROM: Rick Still, Parks and Recreation Director BY: Dave Johnson, Parks and Recreation Manager CC: Mayor Ekberg DATE: November 1, 2016 SUBJECT: Parks and Recreation Capital Purchase ISSUE Purchase of Capital Equipment for Parks and Recreation Department BACKGROUND Per TIVIC 3.32.040 (Attachment A), unbudgeted capital equipment shall be approved by the Mayor and 3 affirmative votes of Council committee. Capital items are those that exceed $5,000 (including the item, delivery, installation, and sales tax). While, the Parks and Recreation Department has a Capital line item of $30,000 in the budget, it does not identify specific equipment, therefore the equipment is interpreted as "unbudgeted". For housekeeping purposes, we are seeking committee approval. Note that these requests do not require full council approval, only committee and Mayoral approval. DISCUSSION We are bringing forward two capital purchase items for committee approval. 1 ) Replacement Treadmill for the Fitness Facility at the Tukwila Community Center The Fitness Facility at TCC features a variety of cardio and weight equipment for public use. By promoting healthy and active living, the facility attracts nearly 30,000 visits annually. Each treadmill, along with the other fitness equipment is commercial-grade. The treadmills average 1,000 miles of use annually, and have a life expectancy of approximately 6 years. Recently, one of treadmills became inoperable as it is past is life expectancy. Due to oversight by staff of this approval process, the item has already been paid for and installed. The cost to replace this treadmill is $5,412.49 (Attachment B). 2) Drinking Fountain for Spray Park The Spray Park is a popular feature in our system. The nearest drinking fountain for visitors is inside the Community Center. To provide visitors with better access to drinking water, staff used PICH Grant funds to purchase a drinking fountain for the Spray Park. There was a deadline for spending the grant funds. Due to that, and an oversight by staff of this approval process, this item has already been paid for and received. Installation is scheduled for the near future. The purchase price of the drinking fountain was $5,310.75 (Attachment C) MI-If KIT17� I AL-[Tf EIY, 4 Page 2 We are bringing these items forward for Committee approval as per TIVIC 3.32.040, which does not require full Council approval. FINANCIAL IMPACT None — the funds for these purchases are allocated as part of the Capital budget for the Parks and Recreation Department or the PICH Grant. RECOMMENDATION The Committee is being asked to authorize the purchase of these Capital items per TIVIC 3.32.040, as they exceed $5,000. ATTACHMENTS A - TIVIC 3.32.040 B - Quote for Treadmill C - Quote for Drinking Fountain Z:\Council Agenda Items\Parks and Recreation\Capital Purchase - F&S 11.8,1611nfo Merno.doc 2 TUKWILA MUNICIPAL CODE Sections: 3,30.010 Establishment of a Two -Year Fiscal Biennium Budget 330,020 Mid - Biennial Review 3.30.010 Establishment of a Two -Year Fiscal Biennium Budget The City Council approved the establishment of a two - year biennium budget for the City of Tukwila, beginning January 1, 2009. The 2009 -2010 Biennial Budget and all subsequent budgets are adopted under the provisions of RCW Chapter 35A.34. 3.30.020 Mid - Biennial review Pursuant to RCW Chapter 35A.34, the City Council shall provide for a mid - biennial review, and modification shall occur no sooner than eight months after the start, nor later than the conclusion of the first year of the biennium. The Mayor shall prepare a proposed budget modification and shall provide for publication of notice of hearings consistent with publication of notices for adoption of other City ordinances. Such proposal shall be submitted to the City Council and shall be a public record and be available to the public. A public hearing shall be advertised at least once and shall be held at a City Council meeting no later than the first Monday in December and may be considered from time to time. At such a hearing or thereafter, the Council may consider a proposed ordinance to carry out such modifications, which such ordinance shall be subject to other provisions of RCW Chapter 35A.34. (Gird. 2205 §2, 2009) r� 1:01 Sections: 3.32.010 Transfers 3.32.020 Salary Increase 3.32.030 Bids 3.32.040 Unbudgeted Equipment or Fixed Asset Items 3.32.050 Emergency Procurement 3.32.010 Transfers Pursuant to RCW 35A.33.120, transfers within a department or division of the separate funds of the annual budget shall be by formal motion of the City Council. (Ord. 2245 §1, 2009; Ord. 1817 §1, 1997) 3.32.020 Salary Increase No salary shall be increased above the amount provided therefor in the annual budget and specified in the adopted salary plan of the City. Salaries may be increased subsequent to salary plan changes formally approved by the City Council. (Ord. 2245 §1, 2009; Ord. 1817 §1, 1997) 3.32.030 Bids When provided for in the annual budget, the Mayor is authorized to call for bids on public works projects or procure goods or professional services when the project or procurement, including change orders or amendments, does not exceed $40,000. 2245 §1, 2009; Ord. 1817 §1, 1997) 3.32.040 Unbudgeted Equipment or Fixed Asset Items Any unbudgeted capital equipment or fixed asset item, including components or services of items, shall be approved by the Mayor and three affirmative votes of the respective Council committee assigned to the requesting department, "Fixed asset" items are defined as costing at least $5,000 and having a useful life of at least two years, (Ord. 2245 §1, 2009; Ord. 2010 §1, 2002; Ord. 1817 §1, 1997) 3.32.050 Emergency Procurement The Mayor or City Administrator is hereby authorized to waive competitive bidding requirements in the event of an emergency, as defined by RCW 39.04.280(3). Such an emergency will be declared in writing by the Mayor or City Administrator. The City Council will meet within two weeks following the award of the contract to consider adoption of a resolution certifying that the emergency situation existed and for approval of the procurement. (Ord. 2245 §1, 2009) Page 3-10 Produced by the City of Tukwila, City Clerk's Office 3 0 Date 30-SEP-2016 Expires 29-DEC-2016 CITY DFTUKVVLA 12424 42ND AVE S TUKm|U\K1NG WA 98168 United States Contact: JOHN DWNN 0: 1-206-767-2325 vn: F: Email: JOHN,DUNN@TUKWILAWA.GOV 5111mr. CITY OfTUKWILA §2O0SOOTHCENTERBLVD ACCOUNTS PAYABLE TUmW|LA0NG WA 98188 u5 Contact' m: IM: F: MAM F= 10 inmovement 4406 Page 1/ Sales Representative ROBYN STEWART W: 503-091-8034 M: 503-89I-8034 F: 360-637'0346 Email: Robyn.5tewart@Lifefitness.com Life Fitness Phone: Main (847)3D8-33O0 Toll Free (8OO) 7]5'3857 Life Fitness 9525 Bryn Mawr Avenue Rosemont, |L6n0I8 USA � CLST I 7,650.00 '3.150.00 4'50000 4'500lK INTEGRITY TREADMILL DOMESTIC - Titanium Tread Base Low VTDOM/Tread Console Eng/EngNOConnect/ This isa draft quote and not e contract ' Subject to management approval 5 us I WM ER _1irrUEX 3036396 - 1R Date 30-SEP-2016 Expires 29-DEC-2016 F= G inmovennent Page 2/2 Notes: 4,942.91 ADDITIONAL TERMS OF SALE: Manufacturer REQUIRES that the following products be secured to the floor to stabilize and eliminate rocking or tipping over: any HD Elite Half Rack Short Base, any Synrgy 360 unit (except the 360XL), any Synrgy BlueSky unit, and any of the following units if they will be used for body weight strap training; any Cable Motion unit (CMDAP, OSDAP, CIVIACO, CMFCO), any jungle (Mj), any Smith machine (SSM, HSSM, OSSM), any HD Elite Rack (HDE) and Athletic Series Racks (ASPR, HDHR). Some units will require a dynamic bolt to properly secure the unit to the floor, and the dynamic bolt requires a minimum of 4.4 inches of concrete subfloor. FOB Life Fitness' dock. Invoice will issue on shipment. Life Fitness may ship partial orders. Terms and Conditions of Sale which appear on purchaser's document (including Purchase orders) and which are inconsistent with these terms shall be voided. Orders canceled after shipment (or after product starts for Built-To-Order products) are subject to a 20% restocking fee. Delays in delivery at customer request may result In storage fees. Prices are good for 30 days. All Invoices will be in U.S. dollars and will reflect Exchange Rate at time of shipment. Payment terms and credit lines are subject to Life Fitness credit approval. Further, until any Products are paid for in full, Customer hereby grants to, and Life Fitness shall retain, a security interest in and lien on all Products sold to Customer and all proceeds arising out of the sale of the Products by Customer and all discounts, rebates and other funds on Customer's account payable by Life Fitness. Upon Life Fitness' request, a Customer shall execute such documents that may be necessary or reasonable to protect Life Fitness' security interest. When accepted, this quote may be processed, fulfilled, and/or invoiced by Life Fitness and Its affiliated companies including Cybex or Brunswick Corporation. By accepting this quote, you agree to make any required payments to the Life Fitness, Cybex, or Brunswick entity that issued the invoice. Financing Options are available through Life Fitness Leasing. For more information, please contact Michelle Caruso at 847-288-3620 or leasing@lifefitness.com. This is a draft quote and not a contract - Subject to management approval Page lnfl � http://www.murdockmfg.com/uploads/images/0 I3109272840497428 l.ipK?vviddb=940&bei— ll/l/2016 ' 3371 SP 0.465 E0337X 10678 01921046470 S2 P3553860 0001:0001 CITY OF TUKWILA 14000 INTERURBAN AVE S TUKWILA WA 98168-4723 INVOICE Invoice M S009991335.001 Invoice Date: 10111/16 Account #: 47049 Branch: KELLER COMMERCIAL SEATTLE #19 737 SOUTH STACY STREET SEATTLE WA 98134 206-340-0800 Fax 206-340-1689 SHIPPING ADDRESS CITY OF TUKWILA 13900 INTERURBAN AVE SOUTH ATTN: KRIS KELLY 206-396-8915 -T`UK111j_1A WA 98168 -­&6STO— EF M NUMBER — PO NUMBER NUMBER SALESPERSON 47049 MURDOCK GYQ84 ) PAID AID IN FULL HOUSE1 m WRITER SHIP VIA TERMS SHIP DATE ORDER DATE C OT OUR -TRUCK _ _ _--,..—,2,%,1-0thNet 30 10/11/16 08/22/16 �EkRiptibW ORDER QTY SHIP CITY— NET PRC EXT PR — AURDOCK GYQ84-PF-FRL14-MO-EG08 1 1 4705.000E 4705.00 )UTDOOR FOUNTAIN W/ BOTTLE FILLER & )OG BOWL IN BLACK & FROST RESISTANT /ALVE 'Freight In VIA OAK HARBOR LTL 1 1 145.000E 145.00 :REIGHT TO AVOID POSTAL TIME AND ISSUES ON RECEIVING YOUR INVOICES AND/OR STATEMENTS, PLEASE CONTACT credit@kellersu room WITH THE E-MAIL ADDRESS(ES) TO SEND THE INVOICES AND/OR STATEMENTS. USING E-MAIL ALLOWS FOR NEXT DAY RECEIPT PSV.YOUR DOCUMENTS WITHOUT THE HEADACHES ASSOCIATED WITH POST OFFICE MAIL. SHOULD YOU HAVE ANY QUESTIONS, PLEASE E-MAIL OR CALL ((800)285-3302 AND ASK FOR THE CREDIT DEPARTMENT. THANKS[ 411 claims for shortage or errors must be made at once. Returns require written authorization and are subject to handling NET AMOUNT 4850.00 -harges Special orders are non-returnable. Past due Invoices may be subject to a 1.60% late charge. S&H CHISS SALES TAX 460.75 AFTER APRIL 1, 2013, KELLER SUPPLY CO. WILL NO LONGER ACCEPT RETURNS OF LEADED PRODUCTS. AMOUNT DUE 5310.75 8 nnni-nnni Page 1 of 1 City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Finance and Safety Committee FROM: Peggy McCarthy, Finance Director CC: Mayor Ekberg DATE: November 2, 2016 SUBJECT: 2016 Year End Budget Amendments ISSUE Formally approve the administrative 2016 year -end budget amendments. Most of the amendments discussed below have been brought to Committee or Council throughout the year. The result of these proposed amendments eliminates the budgeted General Fund drawdown and keeps departmental expenditures within budget. The amended budget portrays a sound financial position for the City. BACKGROUD Throughout the year, staff have kept the Council apprised of many of the budget amendments needed for 2016 and Council has indicated support for the proposed amendments brought to them through the Committee and Council processes. Budget amendments are proposed for the following reasons: • Reduce the currently budgeted drawdown of the General Fund through departmental under expenditures and increased revenue (see detailed explanation under General Fund below). • Add budget for departments or funds experiencing higher than expected costs and in danger of being over budget at year -end. For 2016, an adjustment is proposed for the Technology and Innovation Services Department, the Recreation Department and three funds. • Adjust budgeted beginning fund balance to reflect 2015 actuals. • Add budget for revenue - backed expenditures such as grants and reimbursable services. • Add budget for carryovers - initiatives budgeted in one year but expended in the current year. • Add budget for new initiatives. In 2016, budget for the Technology and Innovation Services initiative, which was approved by Council on October 17, 2016, is proposed. The proposed amendments have been categorized into the following four groups: No Category Name Category Description 1. Existing Service Adjust budget to reflect changes needed to maintain existing service levels Levels & Plans and plans including departmental under and over expenditures, beginning fund balance adjustments and budget transfers among departments. 2. Revenue Backed Increase both expenditure and revenue budget for new programs or services that have a dedicated funding source. 3. Carryovers Move budget to or from budget years to mirror actual or planned spending and revenue recognition. 4. Initiatives Budget for new programs, enhanced service levels or system improvements. (e.g. for 2016, the Technology and Innovation Services initiatives). INFORMATIONAL MEMO Page 2 The budget amendments are discussed below and are also listed on the attached spreadsheet titled, "2016 Year End Budget Amendment Detail." DISCUSSION GENERALFUND Category 1 — Existing Service Levels and Plans. Beginning fund balance. The beginning fund balance budget is increased by $1.56 million to reflect actual 2015 results, bringing the undesignated 2016 beginning fund balance up to $11.3 million from the estimated $9.7 million budgeted balance. Gambling tax revenue. The budget for gambling tax revenue is increased by $600,000 to reflect the increased collection of gambling tax in 2016 due partially to the resumption of operations at one of the casinos. Transfers Out to the Arterial Street Fund and Contingency Reserve Fund. The General Fund transfer to the Arterial Street Fund has been reduced by $800,000. In 2015, the Arterial Street Fund received over $1 million of REST revenue in excess of budget. This additional revenue, in addition to $2.3 million in unspent bond proceeds, increased the beginning 2016 fund balance to over $5 million. This additional beginning fund balance provided resources to finance arterial street projects and reduced the amount of General Fund transfers that would otherwise be needed for 2016. The General Fund transfer to the Contingency Reserve Fund has been increased by $275,000. Of this amount, $125,000 funds the discretionary one -time revenue reserve policy requirement and $150,000 funds the minimum fund balance requirement. Transfer of Budget Among Departments. An amendment to transfer the property insurance budget from Finance to Public Works Facilities corresponds with the underlying accounting for this cost. The budget for the .5 FTE Police Records Systems Administrator, discussed at the 7/6/16 Finance and Safety Committee meeting, will be transferred to the Technology and Innovation Services Department through the 2017 -18 biennial budget. Departmental Expenditures Exceeding Budget. The Recreation Department incurred additional extra labor costs to continue and expand the afterschool REACH program from September through December of 2016; $40,000 of additional budget is added for this purpose. This was discussed at the 6/27/16 Community Affairs and Parks Committee meeting and was also reported to Council on 9/6/16 through the 2nd Quarter Financial Report. The Human Resources Department incurred approximately $30,000 of costs in excess of budget for the Fire Chief and the Technology and Innovation Services Director recruitment. This overage was reported to Council on 9/6/16 through the 2nd Quarter Financial Report. The Human Resources Director projects that these additional costs can be absorbed within her existing budget and no amendment is proposed. The Technology and Innovation Services department incurred unbudgeted costs related to director transition. An additional $110,000 of expenditure budget has been proposed because of this. Departmental Under Expenditures. The most significant amendments relate to reducing departmental expenditure budget where under expenditures have occurred, or are expected to occur. As a result of the 2015 -16 Mid - Biennial budget amendment, adopted by Council on 12/7/15, $1.148 million of expenditure budget was added to 2016 — primarily for the Police Department and Fire Department budgets -- resulting in a budgeted $1.3 million drawn down of the General Fund ending fund balance. Similar to 2015, certain departments in 2016 experienced, or are expected to experience, under spending of their budgets. The underspending stems from position vacancies, lower than expected costs (for instance, in claims and 10 W.12016 Info MemosTudgetAmendmentNov 2016 11.3.16 FINAL.docx INFORMATIONAL MEMO Page 3 judgments) and other reasons. The under expenditures reflected in the proposed 2016 year -end budget amendments exceed $1 million and significantly reduce this budgeted drawn down. The under expenditure account numbers, descriptions and amounts are listed on the attachment, "2016 Departmental Expenditure Reductions ". Category 2 — Revenue Backed The most significant amendment in this category is for the reimbursed police services of two police officers. One officer is dedicated to the Auto Theft Task Force and the other officer is dedicated to the Criminal Justice Training Center for the Basic Law Enforcement Academy. This issue was discussed at the March 22, 2016 Finance & Safety Committee meeting, which also included a discussion on the COPs grant amendment. The COPs grant amendment is necessary to fully reflect both the grant revenue and the grant expenditures in the budget. The original COPs grant amendment approved through the 2015 -16 mid - biennial budget amendment process, inadvertently reduced expenditures by the expected grant revenue. The amendment adds budget for the grant revenue and adds corresponding expenditure budget as well. Other revenue backed amendments are for the Preschool Program, the additional Partners In Community Health (PICH) grant awards, approved by Council at the 9/19/16 regular council meeting, and the reimbursable services provided for the Boeing Founders Day event by the Police Department, Fire Department and Technology and Innovation Services Department. Category 3 — Carryovers All costs associated with the Police records management system are expected to be expended in 2016. The 2015 $137,000 project budget was not spent in 2015 and is carried to 2016; the 2017 $245,000 project budget will be expended in 2016 and is carried to 2016 from 2017. Additionally, budget was approved in 2015 for the Laserfiche Rio upgrade but was not expended. This item was mentioned at the 3/22/16 Finance and Safety meeting as a possible carryover budget amendment for 2016; it is included in the proposed 2016 year -end amendments. Category 4 — Initiatives. Budget of $170,240 is added for the Technology and Innovation Services initiative. Council approved this initiative at the 10/17/16 regular council meeting. OTHER FUNDS Budget amendments for other funds are proposed to -- • adjust the beginning budgeted fund balance to reflect actual 2015 results, • add expenditure budget to ensure adequate coverage of actual 2016 expenditures, • reflect budget changes in General Fund transfers into the Arterial Street and Contingency Reserve funds, • carryover budget from 2015 for the Duwamish Garden capital project (Land & Park Acquisition fund 301), and • reflect additional Local Improvement District (LID) bond payments resulting from the early LID assessment payoff in 2015 of 7 parcels. SUMMARY / FINANCIAL OUTLOOK Overall, the proposed budget amendments eliminate the existing, budgeted General Fund drawdown and result in a small addition to the General Fund. Actual financial results are expected to mirror the amended WA2016 Info MemosOudgetAmendnnentNov 2016 113.16 FINAL.docx 11 INFORMATIONAL MEMO Page 4 budget with no drawdown in General Fund balance and departmental expenditures remaining within budget. The amended budget reflects a sound financial position. RECOMMENDATION The Council is asked to approve the 2016 Year -end Budget Amendment ordinance and consider this item at the November 14, 2016 Committee of the Whole, and November 21, 2016 Regular Council Meeting. ATTACHMENTS Draft Ordinance Draft Ordinance Detail 2016 Year End Budget Amendment Detail 2016 Departmental Expenditure Reductions 12 WA2016 Info Memos\BudgetAmendmentNov 2016 113.16 FINAL.docx AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, AMENDING ORDINANCE NO. 2458, WHICH ADOPTED THE CITY OF TUKWILA'S BIENNIAL BUDGET FOR THE 2015 -2016 BIENNIUM, TO ADOPT AN AMENDED YEAR -END BUDGET; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, on November 17, 2014, Ordinance No. 2458 adopted the 2015 -2016 biennial budget of the City of Tukwila; and WHEREAS, on November 14, 2016, following required public notification, the City Council conducted a public hearing on the proposed 2016 Year -End Budget Amendment to the 2015 -2016 Biennial Budget; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY ORDAINS AS FOLLOWS: Section 1. Ordinance Amended. Tukwila Ordinance No. 2458 is hereby amended with the City Council's adoption of the document entitled " 2016 Year -End Amendment to the 2015 -2016 Biennial Budget," attached hereto and incorporated by this reference as if fully set forth herein, in accordance with RCW 35A.34.200. Section 2. Estimated Revenues and Appropriations. The totals of the estimated revenues and appropriations for each separate fund amended and the aggregate budget totals are as follows: FUND EXPENDITURES REVENUES 000 General $130,749,947 $130,749,947 103 Residential Street 13,135,671 13,135,671 104 Arterial Street 38,986,080 38,986,080 105 Contingency 6,078,632 6,078,632 109 Drug Seizure 755,000 755,000 301 Land Acquisition 6,602,000 6,602,000 Aggregate Budget Totals $196,307,330 $196,307,330 W: Word Processing \Ordinances \Budget amendment- 2015 -2016 year -end 11 -1 -16 vc:bjs Page 1 of 2 13 Section 3. Copies on File. A copy of this amending ordinance shall be transmitted by the City Clerk to the Division of Municipal Corporations of the Office of the State Auditor and to the Association of Washington Cities. Section 4. Corrections by City Clerk or Code Reviser. Upon approval of the City Attorney, the City Clerk and the code reviser are authorized to make necessary corrections to this ordinance, including the correction of clerical errors; references to other local, state or federal laws, codes, rules, or regulations; or ordinance numbering and section/subsection numbering. Section 5. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance or its application to any person or situation should be held to be invalid or unconstitutional for any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or its application to any other person or situation. Section 6. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City, and shall take effect and be in full force and effect five days after passage and publication as provided by law. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of 7 2016. ATTEST /AUTHENTICATED: Christy O'Flaherty, MMC, City Clerk APPROVED AS TO FORM BY: Office of the City Attorney Allan Ekberg, Mayor Filed with the City Clerk:_ Passed by the City Council: Published: Effective Date: Ordinance Number: Attachment: 2016 Year-End Budget Amendment to the 2015-2016 Biennial Budget W: Word Processing\Ordinances\Budgetamendment-2015-2016 year-end 11-1-16 VC:bjs 14 Page 2 of 2 City of Tukwila 2016 Year -End Budget Amendment - Draft Ordinance Detail Reconciliation of Budget Amendment ORIGINAL AMENDED 2016 Year -Enc AMENDED Summary to Ordinance BUDGET BUDGET 2015 Amendment BUDGET 2016 EXPENDITURES Total Expenditures Total Expenditures Expenditure amendment Total Expenditures 000 General $ 125,817,778 $ 128,196,824 2,553,123 750,000 1,900,000 275,000 575,000 - 2,600,000 $ 130,749,947 101 Hotel /Motel 2,597,316 2,597,316 2,597,316 103 City Street 11,081,721 12,385,671 13,135,671 104 Arterial Street 35,906,080 37,086,080 38,986,080 105 Contingency 5,703,632 5,803,632 6,078,632 109 Drug Seizure Fund 180,000 180,000 755,000 200 LTGO Bonds 1,415,333 1,415,333 1,415,333 211 Limited Tax G.O. Refunding Bonds, 2008 1,623,400 1,623,400 1,623,400 212 Limited Tax G.O. Bonds, 2009A 866,315 438,355 438,355 214 Limited Tax G.O. Bonds, 2010A 1,172,100 1,172,100 1,172,100 216 Limited Tax G.O. Refunding Bonds, ValleyComm 229,800 229,800 229,800 217 2011 Refunding Bonds 1,095,500 1,095,500 1,095,500 218 2014 Urban Renewal 226,260 226,260 226,260 206 LID Guaranty 669,000 669,000 669,000 233 2013 LID 2,400,813 2,949,390 2,949,390 301 Land Acquisition, Park Devi. 3,902,000 4,002,000 6,602,000 302 Facility Replacement 10,582,204 8,719,204 8,719,204 303 General Goverrunent Improvements 901,000 901,000 901,000 304 Fire Improvements 550,200 550,200 550,200 401 Water 18,422,000 17,699,000 17,699,000 402 Sewer 19,986,000 21,871,000 21,871,000 411 Foster Golf Course 4,181,494 4,181,494 4,181,494 412 Surface Water 20,429,000 20,173,000 20,173,000 501 Equipment Rental 11,567,136 11,608,610 11,608,610 502 Insurance Fund 14,280,958 13,274,958 13,274,958 503 Insurance - LEOFF 1 Fund 1,772,191 1,510,191 1,510,191 611 Firemen's Pension 1,617,300 1,617,300 1,617,300 Total $ 299,176,531 $ 302,176,618 $ 8,653,123 $ 310,829,741 REVENUES Total Revenues Total Revenues Revenue amendment Total Revenues 000 General $ 125,817,778 $ 128,196,824 2,553,123 750,000 1,900,000 275,000 575,000 - 2,600,000 $ 130,749,947 101 Hotel /Motel 2,597,316 2,597,316 2,597,316 103 City Street 11,081,721 12,385,671 13,135,671 104 Arterial Street 35,906,080 37,086,080 38,986,080 105 Contingency 5,703,632 5,803,632 6,078,632 109 Drug Seizure Fund 180,000 180,000 755,000 200 LTGO Bonds 1,415,333 1,415,333 1,415,333 211 Limited Tax G.O. Refunding Bonds, 2008 1,623,400 1,623,400 1,623,400 212 Limited Tax G.O. Bonds, 2009A 866,315 438,355 438,355 214 Limited Tax G.O. Bonds, 2010A 1,172,100 1,172,100 1,172,100 216 Limited Tax G.O. Refunding Bonds, ValleyComm 229,800 229,800 229,800 217 2011 Refunding Bonds 1,095,500 1,095,500 1,095,500 218 2014 Facility 226,260 226,260 226,260 206 LID Guaranty 669,000 669,000 669,000 233 2013 LID 2,400,813 2,949,390 2,949,390 301 Land Acquisition, Park Devi. 3,902,000 4,002,000 6,602,000 302 Facility Replacement 10,582,204 8,719,204 8,719,204 303 General Government Improvements 901,000 901,000 901,000 304 Fire Improvements 550,200 550,200 550,200 401 Water 18,422,000 17,699,000 17,699,000 402 Sewer 19,986,000 21,871,000 21,871,000 411 Foster Golf Course 4,181,494 4,181,494 4,181,494 412 Surface Water 20,429,000 20,173,000 20,173,000 501 Equipment Rental 1.1,567,136 11,608,610 11,608,610 502 Insurance Fund 14,280,958 13,274,958 13,274,958 503 Insurance - LEOFF 1 Fund 1,772,191 1,510,191 1,510,191 611 Firemen's Pension 1,617,300 1,617,300 1,617,300 Total $ 299,176,531 $ 302,176,618 $ 8,653,123 $ 310,829,741 11/2/2016 15 16 City of Tukwila 2016 Year -End Budget Amendment - Draft Ordinance Detail Reconciliation of Budget Amendment ORIGINAL AMENDED 2016 Year-Em AMENDED Summary to Ordinance BUDGET BUDGET" 2015 Amendment BUDGET 2016 EXPENDITURES 'I'ji 1.xjlor iditures 'Total Expenditures Expenditure amendment Total Expenditures 000 General 125,8117 i'78 $ 128,196,824 2,553,123 750,000 1,900,000 275,000 575,000 - 2,600,000 $ 130,749,947 101 Hotel /Motel 2597,316 2,597,316 2,597,316 103 City Street 11,081,721 12,385,671 13,135,671 104 Arterial Street 351,906,010 37,086,080 38,986,080 105 Contingency 5 ;711 ;6_12 5,803,632 6,078,632 109 Drug Seizure Fund 180,000 '180,000 755,000 200 LTGO Bonds 1,4 "1.5.3. =" 1,415,333 1,415,333 211 Limited Tax G.O. Refunding Bonds, 2008 1,623,400 1,623,400 1,623,400 21.2 Limited Tax G.O. Bonds, 2009A 8o6'311'5 438,355 438,355 214 Limited Tax G.O. Bonds, 2010A 1,1 -/ 2,100 1,172,100 1,172,100 216 Limited Tax G.O. Refunding Bonds, ValleyComm "12y,81')(i 229,800 229,800 217 2011 Refunding Bonds 1,() 95.1-(4) 1,095,500 1,095,500 218 2014 Urban Renewal 2261260 226,260 226,260 206 LID Guaranty 669,000 669,000 669,000 233 2013 LID 2'400,81"; 2,949,390 2,949,390 301 Land Acquisition, Park Devl. 39it2,0(k1 4,,002,000 6,602,000 302 Facility Replacement 0,.58 2,204 8,719,204 8,719,204 303 Genera Government Improvements }�11 „p�,y(� 901,000 901,000 304 Fire Improvements `'10200 550,200 550,200 401 Water 8 ;421,000 17,699,000 17,699,000 402 Sewer 19'Q8o'000 21,871,000 21,871,000 411 Foster Golf Course 4,? 1 ;494 4,181,494 4,181,494 412 Surface Water 20'4`9.000 20,173,000 20,173,000 501 Equipment Rental 11, ^(,;', 36 11,608,610 11,608,610 502 Insurance Fund 14, 280,958 13,274,958 13,274,958 503 Insurance - LEOFF 1 Fund 1;:7 ",;19 i 1,51 191 1,510,191 611 Firemen's Pension 1,6171::300 11017,300 1,617,300 Total ''19.176, i' � l S 302,176,618 $ 8,653,123 $ 310,829,741 REVENUES T'olal Iti' cVe ruts Total Revenues Revenue amendment Total Revenues 000 General 7 125,817,7713 $ 128,196,824 2,553,123 750,000 1,900,000 275,000 575,000 - 2,600,000 $ 130,749,947 101 Hotel /Motel 21 >97,,;'t6 2,597,316 2,597,316 103 City Street 1 LO;i 2O1G Year End Budget Amendments 2016 Departmental Expenditure Reductions 0' Other Salary Total benefits TOTAL DEPARTMENTAL EXPENDITURE REDUCTIONS $/ $ $ MAYOR (115,000) (115,000) 00003.512 JUDICIAL 000.03.512.500.41.00 PROFESSIONAL SERVICES (20,000) 000.03.513 EXECUTIVE 000.03JI3.100.41.02 PROFESSIONAL SERVICES MISC. (50,000) 000.03.558 PLANNING &[OMK8NTYDEVELOPMENT 000.03.558700.41.00 PROFESSIONAL SERVICES (45,000) CITY ATTORNEY (170,000) (170,000) 000.06.515]00.41.03 SPECIAL MATTERS (100,000) 000.06.515]00.41.00 PROFESSIONAL SERVICES (70,000) COMMUNITY DEVELOPMENT (40,000) (160,000) (200,000) 000.08.558.501 BLDG, PERMITS, PLAN REVIEW 080.08.558.50I.1I.00 SALARIES (I20,000) 000.08.558J8I21.00 FICA (8,000) 000.08.558.50I.23.00 PERS (10'000) 080.08.558.501J4.00 INDUSTRIAL INSURANCE (5,000) 000.08.558.50125.00 MEDICAL, DENTALL|FE,OPT|[AL (10,000) 000.08.558.50I25.97 SELF INSURED MEDICAL &DENTAL (7,000) 000.08.558.501.49.02 MISCELLANEOUS (40,000) PUBLIC WORKS (80,000) (93,000) (173,000) 000.13.518.388 CUSTDD|ALAAN|TOR/3ECUKTYSVCS 000.I3.5I8.300.11.00 SALARIES (20,000) 000.13.5I8.300.25.00 W1ED|CALDENTALL|FE'OPT|[AL (6,000) 000.13.545.130 ENGINEERING PLANS AND SERVICES 000.I3.543.130.11.00 SALARIES (55'000) 000.13.543.130.25.97 SELF INSURED MEDICAL &DENTAL (12,000) 000.13.543.I30.41.00 PROFESSIONAL SERVICES (80,000) 000.15.576.800 GENERALPARKS 000.15.576.800.11.00 SALARIES (60,000) 000.15.576.800.25.97 SELF-INSURED K4ED|[AL&DENTAL (8'000) FINANCE (215,000) (70,000) (285,000) 000.05.5I4.230.11.88 SALARIES (40,000) 000.05.5I4.230.12.00 EXTRA LABOR (30,000) 000.05.514.230.49.03 CLAIMS AND JUDGMENTS (215'000) IN 2016 Year End Budget Amendment Detail 2016 Increase (Decrease) Ref II Explanation Acct Desc Beg Fund i Expense Revenue End Fund Balance Balance GENERAL FUND POLICE DEPARTMENT Category 2 - Revenue Backed - 318,896 318,896 - 1 ',Reimbursement from the Washington Auto Theft Prevention WATPA grant 112,100 -, (Authority (WATPA) grant for salary and benefits for a revenue detective assigned as a Auto Theft Task Force (ATTF) Salaries 84300 I 300 i Detective. Began July 1, 2015. This item was presented to Benefits 2� 7,800 Finance & Safety Committee at the March 22, 2016 meeting. 2 Reimbursement of salary and assigned � �� 126,200 as a trainer t the Washington State Criminal Just ce Training Ali reimbursement (Center (WSCJTC) for the Basic Law Enforcement Academy L.S.alaries.... ... ........... ...... began June 1, 2015. Three This Salaries rigs ���� �� ��������� ���� �� ��������� ���� ����� ��� ��� �������90,00.0.. .... ........... ... ... . ......... ,. ... . ... . ..... ... .......... ... ... ........... ... .... .......� „(BLEA), year agreement. item was presented to Finance &Safety Committee at the Be ..... ........ 3 0 "000 6,200 . .... March 22, 2016 meeting. � rant revenue 3 iIiCOPS grant; previously the grant expenditure budget was G. � 51,5.00....' r reduced by the grant revenue and no grant revenue budget lwas recorded. This amendment corrects for this by adding Salaries 27,100 the revenue budget and the corresponding expenditure Benefits 24,400 budget. This item was presented to Finance & Safety Committee at the March 22, 2016 meeting. 4 Boeing Founders Day Event - reimburseable services provided Security Revenue 29,096 iby three departments - Police, Fire and Technology Services Overtime 25,075 . iBenefits - 4 021 Category 3 Carryovers g Y 383,000 1 383000 5 (Spillman Records Management System carryover from 2015. Capital asset 137,000 (The 2015 budget was not used and is being carried to 2016. The system has been acquired and will be paid for in entirety in 2016. 6 ...II "Spillman Records Management System carr yback. .from.2017... ..Capital...asset ... ........... 46,000 (The system was acquired and implemented ahead of ischedule; it will be paid for in entirety in 2016. The 2017 "budget is therefore moved to 2016. 7 Police Department Total II II - 701,896 318,896 (383,000)1 FIRE DEPARTMENT Category 2 - Revenue Backed 37,805 37,805 8 Boeing Founders Day Event - reimburseable services provided Security Revenue 37,805 Y p Technology LOvertim .e ...................... b three departments - Police, Fire and Technolo Services 31,217 Benefits 6,588 9 Fire Department Total 37,805 37,805 - 11/3/2016 191 of 5 2016 Year End Budget Amendment Detail 2016 Increase (Decrease) Ref II Explanation Acct Desc Beg Fund i Expense 1 Revenue End Fund 1 Balance Balance MAYOR & CITY ATTORNEY Category 1- Existing Service Levels or Plans .... (285,000)', � 285,000 � 10 Reduce budget for under expenditures See expenditure ure E 115,000) reduction list .............. ........... ...................... ... 11 1City Attorney, reduce for under expenditures 4111 "I'll "I ............. 1See expenditure ... . ........... ... ... ........... ... ... ........... (170,000)'1 .. .... reduction list Category 3 - Carryovers 93,i79,... . (9379),1 12 1Lazerfiche Rio digital records software upgrade. This item software 93,179 was presented to the Finance and Safety Committee on ,,March 22, 2016. 13 "Mayor Total (1910821)1 - 19108211 COMMUNITY DEVELOPMENT Category 1 - Existing Service Levels or Plans (2000000) 2000000 14 Reduce budget for underexpenditures W.See expenditure (40,000)� reduction list ........... 15 1Reduce budget for underexpenditures -salary &benefits .................... ..... ...... �w.See expenditure . ,. ,. ,. . ,. ,. ,. ,. ; reduction list 16 Community Development Total (200,000) - 200,000 PUBLIC WORKS & STREETS Category 1- Maintain Current Service Levels (66,000)1 - 66,000 17 ;,Move property insurance from Finance to Public Works Property 107,000 I Facilities Insurance 18 Reduce budget for underexpenditures 1See expenditure (80,000) reduction list 19 1Reduce budget for underexpenditures - salary & benefits 1See expenditure (93,000)' "reduction list 20 Public Works Total (66o000) 66,000 PARKS & RECREATION Category 1 - Existing Service Levels or Plans (280000) - 280000 i 21 Reduction for underspending in Parks - salary & benefits IS ee expenditure.. (680000) ,� I "reduction list 22 REACH after school program staffing Extra labor 40,00011 Category 2 - Revenue Backed 50,200 36,950 (13,250) 23 Revenue and expenditures for the expanded preschool dp W Revenue 21,750 F program; increased services were approved by Council at the Salaries....5..to..75. Ili 13,485. August 3, 2015 regular council meeting. This amendment FTE „adjusts the 2016 budget for these increased services. Extra Labor 8 813 ,, � Benefits 11,102 Supplies 1,,100 "Prof Services 24 (,Partners in Community Health (PICH) „..�.. g „Revenue rant additional funding g �� �� ���� 500 15,200....;.... lthrough supplemental grant awards. Approved by Council at �������.�� lthe 9/19/16 meeting. Expenditures 15,200 25 Parks & Recreation Total 22,200 36,950 14,750 20 11/3/2016 2 of 5 2016 Year End Budget Amendment Detail 2016 Increase (Decrease) Ref II Explanation Acct Desc Beg Fund i Expense Revenue End Fund Balance Balance FINANCE Category 1 - Existing Service Levels or Plans (392,000) 392,000 26 ... Reduce budget for underexpenditures See expenditure 21 �. �. ( 5,000), � reduction list � i expenditure 27 'll Reduce budget for underexpenditures - salary & benefits "See ex en lreduction (70 000)' ' list ..... ...... 28 Move property insurance from Finance to Public Works Property (107,000) rance 29 1 Finance Total (392,000)1 - 392,000 TECHNOLOGY & INNOVATION SERVICES Category 1- Existing Service Levels or Plans 110,000 - (110,000)1 30 1Additional budget for director transitional costs Salaries & 110,000 overtime � L.. Category 2 - Revenue Backed 1,472 1,47 f , �� 31 ,,Boeing Founders Day Event- reimburseable services provided ,Secu it Revenue 1,472 y p rtments - Police, Fire and Technolo Services b three departments Technology Overtime 1 . 235 Benefits 237...1.... Category 4 - Initiatives, 1700240 (1700240) 32 ;,Additional service request; approved by Council on 10/17/16. professional , services, other 33 1Technology Services Total 2810712 10472 (2800240)1 TRANSFERS, REVENUE & OTHER Category 1- Existing Service Levels or Plans 105580000 (525,000)'1 600,000 ' 2,683,000 34 Adjust budgeted General Fund beginning fund balance to Beginning fund 1,558,000 11 12015 actual balance ... u ................................................................................................................................................................................ ............................... 35 1�increase gambling tax revenue budget to reflect revenue Gambling Tax 600,000E � increase Street Fund. REET received 36 ,Reduce transfer into Arterial d „ (800,000)', lexceeded budget by $900,000 providing supplanting the heed for funding from the General Fund 37 11ddd eitionlarraone time revenue a reserve and adjust the ��� �� Y j � � . 275,000 lending fund balance for increased ongoing revenues. 38 „Transfers, Revenue & Other Total 1,558,000 (525,00011 6000000 1 206830000 Total General Fund 000 1,558,000 (331,208) 995,123 1 2,884,331 Less beginning fund balance adjustment 7558,000) Addition to fund balance 1,326.331 General fund net additiona before 2016 year -end budget amendments ** (1,324,048) General fund net additiona after 2016 year -end budget amendments 2.283 ** Represents the ($1,148,040) negative effect of the 2015 -16 mid - biennial budget amendments on the budgeted 2016 ending fund balance in addition to the orignally budgeted draw down of ($177,120) 11/3/2016 213 of 5 2016 Year End Budget Amendment Detail 2016 Increase (Decrease) Ref II Explanation Acct Desc Beg Fund Expense Revenue End Fund Balance Balance iiiiiiiiiiiiiiiiiiiiiillillilliiiliiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiI CONTINGENCY FUND 1IIIII 105 Category 1 - Existing Service Levels or Plans - 275,000 275,000 39 ��Transfer in from the General Fund to maintain the 10% Transfer In minimum fund balance stipulated in the reserve policy. 150,000 ... 40 Transfer in from the General Fund for the discretionary one- lTransf ...r In 25 ltime revenue reserve stipulated in the revised Reserve Policy Total Contingency Fund 105 - 275,000 J 275,000 RESIDENTIAL STREET FUND 103 Category 1 - Existing Service Levels or Plans 750,000 - - 750,000 41 Adjust beginning fund balance based on actual 2015 results Beginning fund 750,000 balance Total Residential Street 750,000 - - 750,000 ARTERIAL STREET FUND 104 Category 1 - Existing Service Levels or Plans 207000000 - (8000000); 109000000 42 „Reduce transfer in from General Fund; unexpected increase „Transfer In (800,000); lin 2015 REET revenue of over $800,000 provides sufficient lfunding 43 IlAdjust beginning fund balance to reflect 2015 actual results; Beginning fund 2,700,000 1$2.3 million represents unspent bond proceeds for the balance Boeing Access Road Bridge project Total Arterial Street 207000000 - (8000000); 109000000 SEIZURE FUND 109 Category 1 - Existing Service Levels or Plans - 50,000 575,000 525,000 44 �,Over $600,000 in Federal seizure monies was received Seizure revenue 575,000 lthrough September 30, 2016; most of this stems from the 12013 motel seizures. . " ..................................................................................................................................................................".............. ............................... 45 ��,Additional expenditure budget to ensure adequate coverage various ,,,,,, . . . . .. .. . 50,000��, lof actual costs. Total Seizure Fund 109 50,000 575,000 525,000 LOCAL IMPROVEMENT DISTRICT (LID) FUND 233 Category 1 - Existing Service Levels or Plans 3000000 - (300,000) 46 Increase principal payments to reflect corresponding increase, LID debt 300,000 in LID assessment payments; 7 assessments were paid in full principal in 2015. Total LID Fund 233 3000000 - (3000000)' LAND ACQUISITION FUND 301 Category 3 - Carryovers 108000000 8000000 8000000 108000000 47 IlAdjust beginning fund balance based on actual 2015 results Beginning fund 1,800,000E "balance IlDuwamish 48 Gardens - Project planned for 2015 but carried Grant revenue forward to 2016. 800,000 �������� „. ..... .. .. .. ....... .. .. .... ........ CIP expenditures 8o 0,000 Total Land Acquisition Fund 301 108000000 ; 8000000 8000000 108000000 22 11/3/2016 4 of 5 2016 Year End Budget Amendment Detail 2016 Increase (Decrease) Ref II Explanation Acct Desc Beg Fund i Expense Revenue End Fund Balance; Balance SELF INSURED HEALTHCARE FUND 502 Category 1- Existing Service Levels or Plans ....... ............... ............................... ...... ................ ...... ................ ..... ...... ........................... .....L......................... 49 Additional budget to ensure sufficient coverage of actual „medical claims 200,000 (200,000) costs Total Self Insured Healthcare Fund 502 - 200,000 - (200,000)1 TOTAL AMENDMENT TO 2015 -2016 BIENNIAL BUDGET $ 6,808,000 $ 1,018,792 $ 1,845,123 $ 7,634,331 11/3/2016 23s of 5 24 City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM T[>: Mayor Ekberg Finance & Safety Committee FROM: Peggy McCarthy, Finance Director BY: Vicky Cadsen DATE: November 2,2O16 SUBJECT: 2817-2018 Biennial Budget Ordinance 2W17-2022 Financial Planning Model and Capital Improvement Program ISSUE Adopt the 2017 — 2018 biennial budget and the 2017 — 2022 Capital Improvement Program (CIP) by the end of December. BACKGROUND The proposed biennial budget for 2O17-2O18 and draft 2O17-2O32 C|P were presented to Council on October 3.201G. Departments within the general fund and all other funds have been reviewed in Council Committees and at the Council Committee of the Whole, Additionally, Council held budget workshops on November 7 and November 1O.2O16.to discuss both the budget and C|P. DISCUSSION The preliminary 2017 — 2018 biennial budget reflects the priorities adopted by Council in April of 2016. Seven priorities were idenhfiod, that align with the Strategic Plan, and have been incorporated into the preliminary budget. After the budget workshops, no changes to the budget, as presented, were requested. Ad this time the preliminary 2O17-2O18 biennial budget is being presented to the Finance and Safety Committee for final review and discussion. RECOMMENDATION The Finance and Safety Committee is being asked to approve the 2017 — 2018 biennial budget ordinance and the 2017 — 2022 Financial Planning Model and Capital Improvement Plan resolution and forward to the Committee of the Whole. This item is scheduled for the November 14, 2016 Committee of the Whole fora public hearing and discussion and the November 21, 2016 Regular Council meeting for adoption. ATTACHMENTS Draft Budget Ordinance Reconciliation of2O17-2018 Budget Summary hoOrdinance UraftC{P Resolution 26 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, ADOPTING THE BIENNIAL BUDGET OF THE CITY OF TUKWILA FOR THE 2017-2018 BIENNIUM; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, the preliminary budget of the City of Tukwila for the 2017-2018 biennium was submitted to the City Council in a timely manner for their review; and WHEREAS, a Public Hearing on the proposed budget was advertised and held on November 14, 2016; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY ORDAINS AS FOLLOWS: Section 1. The City Council hereby adopts the document entitled "City of Tukwila 2017-2018 Budget," incorporated by this reference as if fully set forth herein, in accordance with RCW 35A.34.120. Section 2. The totals of the estimated revenues and appropriations for each separate fund and the aggregate totals are as follows: W: Word Processing\Ordinances\Adopt 2017-2018 Biennial Budget 10-20-16 VC:bjs Page 1 of 3 27 Section 3- A complete copy of the final budget for 2017-2018, as adopted, together with 8 COpV of this adopting ordinance, shall be kept On file in the City Clerk's Office, and @ CODV shall be t[@O8Dlitt8d by the City Clerk to the [)iViSiOO Of K4UOiCiD8l CD[OOr@tiOD8 Of the Office of the State /\UdifO[ and to the /\SSOCi@tiOO Of Washington W: Word zmr-2u1a Biennial Budget 10-20-16 W. Page 2 of 3 Total Total Fund Expenditures Revenues OOU General $1*2.*01.wuu $142.4O1.GO8 105 Contingency 5.756.048 5.756.048 101 Hotel/Motel 3.400.875 2.400.875 103 City Street 15.665.431 15.665.431 104 Arterial Street 39.473.923 39.473.923 109 Drug Seizure Fund 581.635 581.635 200 LTGOBondo 3.764.696 3.764.696 208 LlGD Bonds -2O17 492.000 492.000 200 LTGD Bonds -2O17 672.000 672.000 211 Limited Tax G.O. Refunding Bonde, 2008 1.619.416 1.610.416 212 Limited Tax G.O. Bonds, 20OQA 855.751 855.751 214 Limited Tax G.C}. Bondo, 2010A 1.190.316 1.190.316 216 UTGO-2O17 2.681.000 2.681.000 217 2011 Refunding Bonds 1.182.080 1.102.089 218 2014 Facility 226.280 226.260 206 LID Guaranty 670.151 870.151 233 2013 LID 2.280.408 2.380.408 301 Land Acquisition, Recreation & Perk OeW. 4.098.123 4.098.123 302 Facility Replacement 8.171.906 8.171.906 303 General GumarnnoentImprovements 735.349 735.349 304 Fire Improvements 727.831 727.831 305 Public Safety Plan 24.143.000 24.143.000 306 City Facilities 28.493.000 28.493.000 401 VVotar 18.126.561 18.126.561 402 Sewer 26.482.091 26.482.091 411 Foster Golf Course 3.805.274 3.805.274 412 Surface Water 20.672.838 20.672.828 501 Equipment Rental 12.878.676 12.878.670 502 Insurance Fund 13.098.014 13.908.014 503 Insurance -LEOFF1 Fund 1.746.884 1.746.884 611 Firemen's Pension 1.311.819 1.311`619 Total All Funds Combined $388.224.762 $38O.224.7S2 Section 3- A complete copy of the final budget for 2017-2018, as adopted, together with 8 COpV of this adopting ordinance, shall be kept On file in the City Clerk's Office, and @ CODV shall be t[@O8Dlitt8d by the City Clerk to the [)iViSiOO Of K4UOiCiD8l CD[OOr@tiOD8 Of the Office of the State /\UdifO[ and to the /\SSOCi@tiOO Of Washington W: Word zmr-2u1a Biennial Budget 10-20-16 W. Page 2 of 3 Section 4. Corrections by City Clerk or Code Reviser. Upon approval of the City Attorney, the City Clerk and the code reviser are authorized to make necessary corrections to this ordinance, including the correction of clerical errors; references to other local, state or federal laws, codes, rules, or regulations; or ordinance numbering and section /subsection numbering. Section 5. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance or its application to any person or situation should be held to be invalid or unconstitutional for any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or its application to any other person or situation. Section 6. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City, and shall take effect and be in full force five days after passage and publication as provided by law. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of 12016. ATTEST /AUTHENTICATED: Christy O'Flaherty, MMC, City Clerk Rachel B. Turpin, City Attorney Allan Ekberg, Mayor Filed with the City Clerk: Passed by the City Council: Published: Effective Date: Ordinance Number: W: Word Processing \Ordinances\Adopt 2017 -2018 Biennial Budget 10 -20 -16 VC:bjs Page 3 of 3 29 30 Reconciliation of 2017 -2018 Budget Summary to Ordinance EXPENDITURES 2017 Expenditures 2018 Expenditures 2018 Ending Fund Balance Total Expenditures 000 General $ 62,639,570 $ 68,168,105 $ 11,593,932 $ 142,401,606 101 Hotel /Motel 440,700 423,914 1,536,261 2,400,875 103 City Street 9,353,000 5,425,000 887,431 15,665,431 104 Arterial Street 29,137,579 9,803,218 533,126 39,473,923 105 Contingency - - 5,756,048 5,756,048 109 Drug Seizure Fund 45,000 45,000 491,635 581,635 200 LTGO Bonds 691,150 2,940,000 133,546 3,764,696 208 LTGO Bonds - 2017 Public Safety Plan - 492,000 - 492,000 209 LTGO Bonds - 2017 Residential Street - 672,000 - 672,000 211 Limited Tax G.O. Refunding Bonds, 2008 809,900 809,100 416 1,619,416 212 Limited Tax G.O. Bonds, 2009A 427,461 428,288 2 855,751 213 UTGO -2107 - 2,681,000 - 2,681,000 214 Limited Tax G.O. Bonds, 2010A 581,191 575,153 33,972 1,190,316 216 Limited Tax G.O. Refunding Bonds, Valle Comm - - - - 217 2011 Refunding Bonds 552,300 549,250 539 1,102,089 218 2014 Facili 113,130 113,130 - 226,260 206 LID Guaranty - - 670,151 670,151 233 2013 LID 721,830 702,655 855,923 2,280,408 301 Land Acquisition, Recreation & Park Devi. 1,139,000 581,000 2,378,123 4,098,123 302 Facility Replacement 1,860,000 6,086,000 225,906 8,171,906 303 General Government Improvements 290,794 294,593 149,962 735,349 304 Fire Improvements - - 727,831 727,831 305 Public Safety Plan 14,187,000 9,599,000 357,000 24,143,000 306 City Facilities 6,150,000 2,302,000 21,041,000 29,493,000 401 Water 8,841,590 6,898,434 2,386,537 18,126,561 402 Sewer 10,164,523 8,618,352 7,699,216 26,482,091 411 Foster Golf Course 1,850,949 1,887,168 67,157 3,805,274 412 Surface Water 8,133,869 8,729,475 3,809,484 20,672,828 501 Equipment Rental 3,952,966 4,227,493 4,698,217 12,878,676 502 Insurance Fund 6,842,617 7,150,807 4,589 13,998,014 503 Insurance - LEOFF 1 Fund 606,299 623,714 516,872 1,746,884 611 Firemen's Pension 72,727 76,491 1,162,401 1,311,619 Total $ 169,605,147 $ 150,902,339 $ 67,717,276 $ 388,224,762 REVENUES 2017 Beginning Fund Balance 2017 Revenues 2018 Revenues Total Revenues 000 General $ 11,500,000 $ 62,665,691 $ 68,235,916 $ 142,401,606 101 Hotel /Motel 906,875 736,000 758,000 2,400,875 103 City Street 833,331 9,397,500 5,434,600 15,665,431 104 Arterial Street 3,786,923 25,398,000 10,289,000 39,473,923 105 Contingency 5,716,048 20,000 20,000 5,756,048 109 Drug Seizure Fund 461,635 60,000 60,000 581,635 200 LTGO Bonds 133,546 691,150 2,940,000 3,764,696 208 LTGO Bonds - 2017 Public Safety Plan - - 492,000 492,000 209 LTGO Bonds - 2017 Residential Street - - 672,000 672,000 211 Limited Tax G.O. Refunding Bonds, 2008 416 809,900 809,100 1,619,416 212 Limited Tax G.O. Bonds, 2009A 2 427,461 428,288 855,751 213 UTGO Bonds -2017 - - 2,681,000 2,681,000 214 Limited Tax G.O. Bonds, 2010A 33,972 581,191 575,153 1,190,316 217 2011 Refunding Bonds 539 552,300 549,250 1,102,089 218 2014 Facility - 113,130 113,130 226,260 206 LID Guaranty 669,151 500 500 670,151 233 2013 LID 898,764 702,111 679,533 2,280,408 301 Land Acquisition, Recreation & Park Devi. 2,713,123 716,000 669,000 4,098,123 302 Facility Replacement 370,706 3,486,600 4,314,600 8,171,906 303 General Government Improvements 334,349 200,500 200,500 735,349 304 Fire Improvements 645,631 32,100 50,100 727,831 305 Public Safety Plan - 23,843,000 300,000 24,143,000 306 City Facilities - 6,150,000 23,343,000 29,493,000 401 Water 4,178,561 6,905,000 7,043,000 18,126,561 402 Sewer 9,009,091 8,674,000 8,799,000 26,482,091 411 Foster Golf Course 23,174 1,864,550 1,917,550 3,805,274 412 Surface Water 4,273,828 7,413,000 8,986,000 20,672,828 501 Equipment Rental 5,592,380 3,141,319 4,144,977 12,878,676 502 Insurance Fund 1,175,682 6,173,727 6,648,605 13,998,014 503 Insurance - LEOFF 1 Fund 1,210,204 268,340 268,340 1,746,884 611 Firemen's Pension 1,170,891 69,687 71,041 1,311,619 Total $ 55,638,823 $ 171,092,757 $ 161,493,183 $ 388,224,762 31 32 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, ADOPTING THE 2017- 2022 FINANCIAL PLANNING MODEL AND THE CAPITAL IMPROVEMENT PROGRAM FOR GENERAL GOVERNMENT AND THE CITY'S ENTERPRISE FUNDS. WHEREAS, when used in conjunction with the biennial City budget, the Capital Improvement Program (CIP) and the Financial Planning Model for the period of 2017- 2022 are resource documents to help plan directions the City will consider for the future; and WHEREAS, the Financial Planning Model and Capital Improvement Program are not permanent fixed plans, but are guidelines or tools to help reflect future goals and future resources at the time budgets are being planned; and WHEREAS, the commitment of funds and resources can only be made through the budget process; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY RESOLVES AS FOLLOWS: Section 1. The City Council hereby adopts the 2017-2022 Financial Planning Model and accompanying Capital Improvement Program, incorporated by this reference as if fully set forth herein. Section 2. A copy of the 2017-2022 Financial Planning Model and accompanying Capital Improvement Program shall be kept on file electronically by the City Clerk and accessible from the City's website in accordance with Washington State records retention schedule requirements and City policy, and shall be made available to the public upon request. Section 3. The assumptions, revenues and expenditures will be reviewed and updated biennially, or as necessary, by the City Council. WAWord Processing\Resolutions\FinanciaI Planning Model & CIP 10-20-16 GL:bjs Page 1 of 2 33 Section 4. The detail of Capital Improvement Program projects will be reflected in the published Financial Planning Model and Capital Improvement Program 2017-2022. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of 12016. ATTEST /AUTHENTICATED: Christy O'Flaherty, MMC, City Clerk Joe Duffie, Council President F-I'Voi mi 00-10ATI x -91 M01 WO-1 I x • 01 Owl LVA I Filed with the City Clerk: Passed by the City Council: Resolution Number: Rachel B. Turpin, City Attorney W:\Word Processing\Resolutions\FinanciaI Planning Model & CIP 10-20-16 GL:bjs 34 Page 2 of 2 City of Tukwila Allan Ekberg, Mayor TO: Finance and Safety Committee FROM: Stephanie Brown —Smith, Human Resources Director CC: Mayor Ekberg DATE: November 2, 2016 SUBJECT: Non-Represented COLA Adjustment for 2017 ISSUE Adoption of 1.8% cost of living adjustments (COLA) for non-represented employees for 2017, per the City's adopted policy. BACKGROUND In 2013, the City Council adopted Resolution No. 1796 establishing a compensation policy for City employees. The Resolution outlines that in odd number years, non-represented employees are to be provided a COLA. The COLA is based on 90% of the Seattle-Tacoma-Bremerton Consumer Price Index (CPI-W) Average (June to June). For 2016, the CPI-W was 2.0%, thus the COLA for non-represented employees for 2017 would 1.8%. For background, non-represented employees represent roughly 10% of the City's total workforce, with the remaining employees covered under various bargaining units, which have collective bargaining agreements with the City that include specific COLA adjustments on an annual basis. Non-represented employees include a wide variety of positions in City government, from the City Administrator to administrative support staff and other non- management staff. DISCUSSION The Administration has heard from Council a desire to reexamine Resolution No. 1796 and agrees that there is an opportunity to ensure the policy is meeting its goals. In collaboration with the Finance and Safety Committee, Administration would like to examine the various compensation policies adopted in the Resolution. The review could include an overview of current compensation (both financial and non-financial) trends; a review of the policy regarding comparable cities; and other issues deemed appropriate by Administration and the City Council. Any proposed policy developed in Finance and Safety Committee would be reviewed and approved by the entire Council. FINANCIAL IMPACT The proposed COLA for non-represented employees is reflected within the proposed 2017/2018 City budget. RECOMMENDATION The Finance and Safety Committee is being asked to consider a 1.8% COLA increase to Non- Represented employees effective January 1, 2017, and to forward to the Committee of the Whole meeting on November 14, for discussion and approval at their regular meeting on November 21, 2016. 35 INFORMATIONAL MEMO Page 2 ATTACHMENTS • Draft Resolution • Attachment A- Draft 2017 Non - Represented Wage Schedule • Attachment B- Draft 2017 Non- Represented Schedule of Benefits • Attachment C- Draft 2017 Non - Represented Longevity Pay Schedule Resolution #1796 36 W:\2016 Info Memos\Non -Rep COLA dc.docx A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, UPDATING AND CLARIFYING THE NON - REPRESENTED EMPLOYEES' COMPENSATION AND ADOPTING THE NON - REPRESENTED SALARY SCHEDULE AND BENEFITS SUMMARY, EFFECTIVE JANUARY 1, 2017. WHEREAS, the Tukwila City Council adopted Resolution No. 1796 on June 3, 2013, which provided that a cost -of- living adjustment (COLA) be applied to the non - represented employee wage schedule in odd- numbered calendar years; and WHEREAS, the COLA has been based on 90% of the Consumer Price Index, All Wage Earners (CPI -W) Seattle- Tacoma - Bremerton Area (June); and WHEREAS, the CPI -W (June) for the above - stated period of time is 2.0 %; and WHEREAS, 90% of CPI -W as stated above is 1.80 %; and WHEREAS, City Administration recommends an increase of 1.80% to base wages effective January 1, 2017 for non - represented employees; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY RESOLVES AS FOLLOWS: Section 1. Non - Represented Wage Plan. A. The 2017 wage schedule for non - represented employees shall be increased by a rate of 1.80 %. B. Longevity pay will continue to be a part of the plan. C. Merit will continue to be eliminated from the plan, but may be considered as a plan element in subsequent years. W: \Word Processing \Resolutions\Non - Represented Employees Compensation -2017 11 -1 -16 sB:bjs Page 1 of 2 37 Section 2. Non - represented salary schedule, benefits summary and longevity pay plan. A. The "Non- Represented Salary Schedule — 2017," Attachment A hereto, shall be approved, effective January 1, 2017. B. The "Non- Represented Employee Benefits Summary — 2017," Attachment B hereto, shall be approved, effective January 1, 2017. C. The "Longevity Pay Plan for Non - Represented Employees — 2017," Attachment C hereto, shall be approved, effective January 1, 2017. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of , 2016. ATTEST /AUTHENTICATED: Christy O'Flaherty, MMC, City Clerk Joe Duffie, Council President QI Filed with the City Clerk: Passed by the City Council: Resolution Number: Rachel B. Turpin, City Attorney Attachments: - Attachment A, Non - Represented Salary Schedule — 2017 - Attachment B, Non - Represented Employee Benefits Summary — 2017 - Attachment C, Longevity Pay Plan for Non - Represented Employees — 2017 W: \Word Processing \Resolutions \Non - Represented Employees Compensation -2017 11 -1 -16 sB:bjs Page 2 of 2 Attachment -- (Page --,-' City of Tukwila Non-Represented Salary Schedule - 2017 IClassification Title job Title Range [-office Technician Human Resources Technician B21 Office Specialist Assistant to the Chief B22 Administrative Assistant Deputy City Clerk B23 Assistant to the Director Council Administrative Assistant Executive Coordinator Executive Coordinator C41 Program Coordinator Information Technology Systems Administrator C41 Management Coordinator City Clerk FC42 Management Analyst Council Analyst C42 Human Resources Analyst Parks & Recreation Analyst Public Works Analyst Program Administrator Econon-dc Development Liaison C43 Emergency Manager Project Manager Community Engagement Manager gram Manager Building Official D61 Communications/Government Relations Manager Senior Manager Support Operations F___�dministrative M Maintenance Operations Manager D62 Assistant Director Deputy Community Development Director D63 Deputy Finance Director Deputy Public Works Director Municipal Court Administrator Department Manager Assistant Fire Chief D72 City Engineer Department Administrator Economic Development & Strategic Planning E81 Manager FDeputy Police Chief Deputy Police Chief E82 Attachment A (Page 2 of 3) City of Tukwila Non-Represented Salary Schedule - 2017 Classification Title job Title Range Head Human Resources Director E83 [----Department DCD Director Finance Director IT Director Parks & Recreation Director Department Director Fire Chief Police Chief Public Works Director F77C�i Administrator City Administrator nil Attachment A (Page 3 of 3) Non - Represented Salary Structure (Monthly) - 2017 Non-Represented ! -. Rating Step 1 Step 2 Step 3 Step 4 Step 6 Step 6 Step 7 ���]]i�� d till II ��# �lil� � � �' s � � -1,�-■ I MA L7C� !YC #�mom 41 42 Attachment B (Page 1 of 2) Non - Represented Employee Benefits - 2017 Social Security (FICAJ: Social Security benefits shall be provided as contained in Section 2.52.010 of the Tukwila Municipal Code (TMC). State -Wide Employee Retirement System (PERSJ: Retirement shall be provided as contained in Section 2.52.020 of the TMC. Holidays: Holidays shall be provided as contained in Section 2.52.030 of the TMC. An additional floating holiday has been granted to each non - represented employee, for a total of 2 floating holidays. Regular part -time employees shall be entitled to benefits on a pro -rata basis. Sick Leave: Sick leave shall be provided as contained in Section 2.52.040 of the TMC. Regular part -time employees shall be entitled to benefits on a pro -rata basis. Medical Insurance: The City shall pay 100% of the 2017 premium for regular full-time employees and their dependents under the City of Tukwila self - insured medical/ dental plan. In the event the monthly premium increase is above 8% per year, the City's joint /labor management committee, which includes a non- represented employee, shall meet and discuss changes in the self - insured medical, dental vision and prescription plan benefit levels in an effort to create plan savings so the premium costs do not exceed the 8 %. Regular part -time employees shall be entitled to benefits on a pro -rata basis. Employees who choose coverage under the Group Health Cooperative plan shall pay the difference between the City of Tukwila plan full- family rate and the rate charged to them by Group Health. Dental Insurance: The City shall provide 100% of the 2017 premium for the regular full-time employees and all dependents under the City of Tukwila self - insured medical/ dental plan for dental coverage. Regular part -time employees shall be entitled to the same benefits on a pro -rata basis. Life Insurance: For regular full-time employees, the City shall pay the premium for Plan C (Multiple of annual earnings) or similar group life and accidental death and dismemberment insurance policy. Said plan shall be at 100% of annual earnings rounded up to the next $1,000. Regular part -time employees that work at least 20 hours per week shall be entitled to benefits on a pro -rata basis (per insurance program requirements). Vision/Optical: Benefits provided to all non - represented regular full-time employees and their dependents at the rate of $200 per person, to a maximum of $400 per family unit each year. Regular part -time employees and their dependents shall be entitled to benefits on a pro -rata basis. Disability Insurance: The City shall provide 100% of the premium for regular full -time employees for a comprehensive long -term disability policy. Regular part -time employees that work at least 20 hours per week shall be entitled to benefits on a pro -rata basis (per insurance program requirements). Health Reimbursement Arrangement/Voluntary Employee Benefit Association (HRA/VEBA): VEBA benefits shall be provided as contained in Resolution No. 1445 and as amended. 43 Attachment B (Page 2 of 2) Non - Represented Employee Benefits - 2017 Vacation: Following the sixth month of continuous employment, annual vacation leave of six full days (each day is calculated at eight hours, regardless of schedule worked) shall be granted. Thereafter, an additional day of annual leave shall accrue each month, up to a total of 12 days. Three additional days of annual leave shall be granted on the employee's anniversary date after the third, fourth and fifth years. After six years, the employee shall be granted one day per year additional annual leave to a maximum of 24 days per year. The maximum number of accrued hours is 384 or 48 days. Years of Service Vacation Accrual Years of Service Vacation Accrual 0 -1 years 12 days* 10 years 19 days 1 -2 years 12 days 11 years 20 days 3 -6 years 15 days 12 years 21 days 7 years 16 days 13 years 22 days $ years 17 days 14 years 23 days 9 years 18 days 15 years 24 days (maximum) 'Six full days will be granted following the sixth month of continuous employment. (Days accrue at eight hours, regardless of schedule worked.) Regular part -time employees shall be entitled to benefits on a pro -rata basis. Uniform Allowance: An annual uniform allowance of $650 shall be granted to the following employees: Fire Chief, Assistant Fire Chief, Police Chief, Deputy Police Chief, and Senior Manager Support Operations. .. Attachment C Longevity Pay Plan for Non - Represented Employees - 2017 The monthly longevity flat rates shall be as follows for regular full-time employees after the completion of the number of years of full time employment with the City set forth below. Regular part -time employees shall receive longevity on a pro -rata basis. Completion of 5 years $75 Completion of 10 years 100 Completion of 15 years 125 Completion of 20 years 150 letion of 25 years 175 Cletion of 30 years 200 GR FA F. ho City of Tukwila Washington Resolution No. ) 9 NO A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, ESTABLISHING A COMPENSATION POLICY FOR CITY OF TUKWILA EMPLOYEES AND REPEALING RESOLUTION NO. 1387. WHEREAS, the City believes that the purpose of a compensation program is to facilitate recruiting, retention, development and productivity of employees; and WHEREAS, the City desires to utilize standardized policies, procedures and processes, wherever possible, for compensating all employee groups, both represented and non - represented; and WHEREAS, the City recognizes that current economic conditions and forecasts, long-range City budget forecasts, position rates for comparable jurisdictions, as well as internal equity considerations should assist in guiding in the compensation of employees; and WHEREAS, the City has made a determination to, when economic conditions allow, review and adjust non-represented employee salaries via a market analysis to that of the average of comparable jurisdictions in even-numbered years, and to provide a cost-of-living (COLA) allowance in odd-numbered years; and . WHEREAS, the City has made a determination to, when economic conditions and negotiations allow, provide represented employees with salaries that reflect the average of comparable jurisdictions; and WHEREAS, the City has made a determination to, when economic conditions allow, provide benefits to represented and non-represented employees that are slightly above the average of comparable jurisdictions; and WHEREAS, the City Council will participate in setting negotiation expectations and reviewing and approving represented employee group contracts; WAWord Processing\Resolutions\Compensation policy for City employees 5-29-1.3 final SB:bjs Page I of 3 -19M NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY RESOLVES AS FOLLOWS: Section 1. The following statements and processes are adopted for the purpose of guiding compensation programs for employees of the City of Tukwila. A. Information to be provided to the City Council. 1. For Represented Employees. A written presentation of current internal and local external public agency salary and benefit trends, including a salary and benefits market survey of comparable jurisdictions, as defined herein, will be provided to the City Council. This presentation must be made to the Council prior to the commencement of negotiations with the bargaining units regarding salary and benefits. The City Council and Administration will discuss represented employee group negotiation expectations, negotiating points, salary and benefit change floors and/or ceilings prior to the beginning and at appropriate points during negotiation sessions. 2. For Non-Represented Employees. A written presentation of current internal and local external public agency salary and benefit trends, including a salary and benefits market survey of comparable jurisdictions, as defined herein, will be provided to the City Council every year that a non-represented salary increase is due. Relevant Association of Washington Cities (AWC) data from the previous year's Washington City and County Employee Salary and Benefit Survey, for the comparable jurisdictions, will be used in the salary market survey. B. Compensation Policy. 1. All Puget Sound jurisdictions with +/-50% of Tukwila's annual assessed valuation, based upon the Department of Revenue data, will be used to create the list of comparable jurisdictions for evaluation of salary information. It is desirable to use the same comparable jurisdictions for both represented and non-represented employee groups. 2. For non-represented employees, the City desires to pay the average salary for the particular pay scale, as derived from the comparable jurisdiction data described in Section B.1. If the City's pay scale for any classification does not represent the average of comparable salary ranges (+/-5%), written justification must be provided to the City Council. For represented employees, the City desires to pay salaries that are competitive to the City's comparable jurisdictions. 3. The cost-of-living adjustment (COLA) in odd-numbered years for non- represented employees shall be based upon 90% of the Seattle- Tacoma- Bremerton Consumer Price Index (CPI-W) Average (June to June). It is desirable to calculate represented cost-of-living adjustments the same way, unless a different method is authorized by the Council. WAWord Processing\Resolutions\Compensation policy for City employees 5-29-13 strike-thru SB:bjs Page 2 of 3 M1 4. The goal of the City is to establish parity between represented and non- represented employees' benefits. The City desires to provide employee benefits that are competitive to the comparable cities described herein. The City will endeavor to keep increases to annual health care costs under market averages. If costs exceed market averages, adjustments will be made to reduce benefit costs. 5. The goal of the City is to mitigate or avoid salary compression issues where possible. An example of salary compression would be when a non-represented supervisor earns less, or is projected to earn less than those that he/she supervises due to contracted wage increases. 6. If the Administration determines that a deviation from the above process (in its entirety or for individual positions) is necessary, it will provide justification to the City Council for review and approval prior to the adoption of any process change. Section 2. Resolution No. 1387 is hereby repealed. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this 3 J day of :=LA,�Q_ 2013. ATTEST/AUTH ENT[ CATE D: C,L-k (9 Easb Christy O'Flah6fty, MMC, City ClerV APPROVED AS TO FORM BY: �w Filed with the City Clerk- _,5 Passed by the City Council: Resolution Number:— O'Llb WAWord Processing\Resolutions\Compensation policy for City employees 5-29-13 final SB:bjs Page 3 of 3 We, 50 City f Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Mayor Ekberg Finance & Safety Committee FROM: Peggy McCarthy, Finance Director BY: VickvCarUsem DATE: November 2,201G SUBJECT: 20163m Quarter Police and Fire Department Financial Reports ISSUE Discuss the 2016 3rd quarter Police department and Fire department financial results. BACKGROUND At the January 20. 2016 Finance and Safety Committee moetng, o schedule for financial reporting was presented and the format of the financial reports was discussed. Pursuant to this schedule, the 3rd quarter Police and Fire Department reports will be presented at the November 8, 2016 Finance & Safety meeting. DISCUSSION The Finance department continues tn monitor all departments, including Police and Fire. In the attached financial reports, the Police budget includes $289,800 proposed budget amendment that was presented to Finance & Safety Committee on March 22' 2016. The amendment will be brought to the full Council for approval later in the year for formal approval. As mentioned in the 1stquarter report, the formulas for the allocated budget have been updated. In the previous neports, the formula in some line items were adjusted to account for anomalies specific to either the current year or the previous year. The formulas have been updated so that the allocated budget for all line items is calculated the same way; with one exception. Because the Police RK8S project is significant, the Machinery & Equipment has been manually adjusted to account for the project costs. The project is specific to 2016 and the allocated budget has been adjusted to reflect actual expenditures. Police: Dvena||. the Pn|iva Department is below allocated budget by$378thousand. Total salary and benefits are below budget by $133 thousand. The Department has been monitoring overtime and, as result, overtime ie below budget by$12thousand. Supplies is above budget by $39 thousand as ammunition for the entire year was purchased during the first quarter. Additionally, two new officers were hired and requisite equipment and safety gear were purchased as was additional COBAN (in-vehicle audio/video recorders) disks. An evidence-rich case was being processed after search warrant proved fruitful. A000nding|y, several additional supplies were purchased from the Evidence Supplies line to accommodate. Communications is above allocated budget by $28 thousand. This is due in pert to employees being assigned mobile phones and patrol vehicles being outfitted with mobile communication devices, all of which are powered byVuriznn. Travel ie over budget by $14 thousand as the Police Department conducted background investigations for potential new hires and department instructors attended off-site training during the first half of the year. Additionally, the Summer months are historically motive for training and conferences: Third quarter expenditures included ongoing education and training os the Administration attended e "21st Century Policing" conference and the International Association of the Chiefs of Police conference, Detectives participated in a Domestic Violence Symposium and a "Crimes Against Children" conference, some members of the Police Department's Firearms Instructors Team attended the annual Washington State Lovv Enforcement Firearms Instructors Conference and training, the School Resource Officer attended the National School Resource Officer Conference in California. INFORMATIONAL MEMO Page 2 Fire: Overall, the Fire department isbelow budget bv$22S thousand. Salary and benefits are below budget by $96 thousand and overtime is below budget by $218 thousand. The Department has utilized the pipeline positions to meet minimum staffing requirements in lieu of using overtime. At the July 5, 2016 Council meeting. the Fire department was authorized 2 additional pipeline poeitions, bringing the total authorized pipeline positions to 5. The 2 new pipeline employees are currently in the academy. Supplies is over budget by $8 thousand; bunker gear for $33 thousand was purchased in April. Repairs and maintenance is over allocated budget by $12 thousand; Repair to radio maintenance as well as bunker gear and air pack repair is charged to this line. AdditionaUy, intergovernmental is above budget by $11 thousand; 2016 costs for dispatch services are above the approved annual budget. It is expected that both departments will continue to control costs resulting in budgetary savings for the year. CONCLUSION Information only. ATTACHMENTS Police Department financial reports • Summary by Expenditure Type • Salary &Benefits • Summary by Division • Division Detail Fire Department financial reports • Summary by Expenditure Type • Salary & Benefits • Summary by Division • Division Detail POLICE CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF SEPTEMBER 30, 2016 11/2/2016 10:53 Percent of year completed 75,00% Budget includes $289,800 for revenue-backed positions. This amendment had been included in the 2015 budget year but was not carried forward into the 2016 budget year. ** Allocated budget has been manually adjusted to account for RMS project POLICE DIVISION SUMMARY YTD AS OF SEPTEMBER 30, 2016 11/2/2016 10:53 BUDGET *BUDGET ACTUAL ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE SUMMARY BY DIVISION ACTUAL TYPE % CHANGE 2016 OVER/(UNDER) % CHANGE ALLOCATED 2016 ANNUAL ALLOCATED 2014 2016 2016 BDGT % SPEND 2016 ANNUAL ALLOCATED 2014 2015 2016 BDGT % SPEND 2014/2015 2015/2016 11 Salaries 8,600,232 6,496,003 5,614,512 6,137,130 6,312,923 (183,080) 73% 9% 3% 12 Extra Labor 1,000 - 5,548 - - (179,312) - - - 13 Overtime 904,949 678,068 796,366 742,455 666,206 (11,861) 74% (7)% (10)% 15 Holiday/Kelly Payoff 237,000 2,288 - 93,070 81,469 79,181 34% - (12)% 21 FICA 723,927 541,430 487,756 529,311 536,415 (5,015) 74% 9% 1% 22 Pension-LEOFF 2 452,138 315,480 287,351 317,074 319,992 4,512 71% 10% 1% 23 Pension-PERS/PSERS 137,410 100,275 79,898 82,025 96,781 (3,494) 70% 3% 18% 24 Industrial Insurance 259,955 174,941 116,346 134,124 151,089 (23,852) 58% 15% 13% 25 Medical & Dental 1,858,769 1,387,590 955,459 1,314,615 1,388,564 974 75% 38% 6% 26 Unemployment - - 23,579 143 9,599 9,599 - (99)% 6609% 28 Uniform/Clothing 14,060 - - - - - - - - Total Salaries & Benefits 13,189,440 9,696,( 13,902,195 9,349,948 9,563,038 (133,037) 73% 12% 2% 31 Supplies 166,600 135,882 190,414 141,516 175,532 39,650 105% (26)% 24% 35 Small Tools 15,600 600 - 7,592 599 (1) 4% (92)% 41 Professional Services 78,375 57,795 61,326 44,465 48,816 (8,979) 62% (27)% 10% 42 Communication 90,071 42,671 59,687 65,640 71,745 29,074 80% 10% 9% 43 Travel 32,380 22,907 43,468 29,265 36,999 14,092 114% (33)% 26% 44 Advertising 1,500 - 1,806 - - - - - - 45 Rentals and Leases 1,252,137 1,083,607 698,805 948,992 965,221 (118,386) 77% 36% 2% 46 Insurance 240,000 240,000 260,042 240,000 240,000 - 100% (8)% 0% 47 Public Utilities - - 1,398 1,659 2,007 2,007 - 19% 21% 48 Repairs and Maintenance 269,341 214,043 149,628 123,248 112,065 (101,978) 42% (18)% (9)% 49 Miscellaneous 79,511 62,186 68,014 67,244 47,327 (14,858) 60% (1)% (30)% 51 Inter-Governmental 2,556,711 1,979,430 1,574,663 1,716,516 1,886,725 (92,706) 74% 9% 10% 64 Machinery & Equipment 406,000 367,000 - - 373,837 6,837 92% - - Total Operating Expenses 5,1ats'226 4,ZU6,12U 3,109,250 3,386,138 3,960,871 (245,249) 76% 9% 17% Total Expenses 18,377,666 13,902,195 11,476,064 12,736,086 13,523,909 (378,286) 74% 11% 6%1 Percent of year completed 75,00% Budget includes $289,800 for revenue-backed positions. This amendment had been included in the 2015 budget year but was not carried forward into the 2016 budget year. ** Allocated budget has been manually adjusted to account for RMS project POLICE DIVISION SUMMARY YTD AS OF SEPTEMBER 30, 2016 11/2/2016 10:53 Percent of year completed 75.00% 53 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY DIVISION OVER/(UNDER) % CHANGE 2016 2016 ALLOCATED ANNUAL ALLOCATED 2014 2016 2016 BDGT % SPEND 2014/2016 2016/2016 ADMINISTRATION 2,210,725 1,805,398 1,326,103 1,306,114 1,658,507 (146,892) 75% (2)% 27% INVESTIGATION 1,885,930 1,388,073 1,306,411 1,614,320 1,721,521 333,448 91% 24% 7% PATROL 6,681,208 4,931,571 4,468,384 4,787,764 4,752,258 (179,312) 71% 7% (1)% RECORDS/EVIDENCE 1,154,526 834,821 755,614 728,112 836,065 1,244 72% (4)% 15% ANTI-CRIME 890,852 744,959 445,438 667,837 538,350 (206,609) 60% 50% (19)% PROFESSIONAL STANDARDS 2,131,365 1,597,742 1,137,539 1,254,216 1,351,371 (246,371) 63% 10% 8% TRAINING 272,799 206,571 223,966 227,743 216,984 10,413 80% 2% (5)% TRAFFIC 555,410 413,193 241,562 422,977 529,771 116,578 95% 75% 25% PRISONER CARE & CUSTODY 1,519,650 1,137,325 816,177 944,889 1,013,691 (123,634) 67% 16% 7% ANIMAL SERVICES 82,500 39,492 33,399 33,860 52,935 13,443 64% 1% 56% COMMUNICATION, DISPATCH 963,661 803,051 721,473 748,253 845,838 42,788 88% 4% 13% NEIGHBORHOOD RESOURCE GENTE 29,040 - - - - - - - - SPECIAL SERVICES UNIT - - - - 6,619 6,619 - JTotal Expenses 18,377,666 13,902,195 11,476,064 12,736,086 13,523,909 (378,286) 74% Percent of year completed 75.00% 53 POLICE DEPARTMENT CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF SEPTEMBER 30, 2016 11/2/2016 10:53 SALARY & BENEFITS * BUDGET ACTUAL COMPARISON OF RESULTS 2016 ANNUAL 2016 ALLOCATED 2014 2015 2016 ACTUAL OVER /(UNDER) % CHANGE ALLOCATED BDGT % SPEND 201412015 2015/2016 11 Salaries 8,600,232 6,496,003 5,614,512 6,137,130 6,312,923 (183,080) 73% 9% 3% . Regular Pay 8,520,232 6,430,050 5,543,677 6,045,366 6,209,657 (220,393) 73% 9% 3% Acting /Premium Pay 30,000 22,115 20,056 22,029 21,664 (451) 72% 10% (2)% Service Separation Payoff - - 12,992 22,678 36,484 36,484 - 75% 61% Signing Bonus 20,000 20,000 13,325 20,000 17,500 (2,500) 88% 50% (13)% Clothing Allowance 30,000 23,837 24,462 27,057 27,618 3,781 92% 11% 2% 12 Extra Labor 1,000 - 5,548 - - - , 0% - - 13 Overtime 904,949 678,068 796,366 742,455 666,206 (11,861) 74% (7)% (10)% Contracted 285,000 202,105 207,162 202,477 180,253 (21,852) 63% (2)% (11)% Minimum Staffing 200,000 156,116 161,691 137,822 61,548 (94,568) 31% (15)% (55)% Training 220,000 177,038 201,692 172,944 120,109 (56,929) 55% (14)% (31)% Special Operations 96,000 54,987 58,602 55,269 80,914 25,927 84% (6)% 46% Other 103,949 87,822 167,219 173,943 223,382 135,560 215% 4% 28% 15 Holiday /Kelly Payoff 237,000 2,288 - 93,070 81,469 79,181 34% - (12)% 21 FICA 723,927 541,430 487,756 529,311 536,415 (5,015) 74% 9% 1% 22 Pension -LEOFF 2 452,138 315,480 287,351 317,074 319,992 4,512 71% 10% 1% 23 Pension - PERS /PSERS 137,410 100,275 79,898 82,025 96,781 (3,494) 70% 3% 18% 24 Industrial Insurance 259,955 174,941 116,346 134,124 151,089 (23,852) 58% 15% 13% 25 Medical & Dental 1,858,769 1,387,590 955,459 1,314,615 1,388,564 974 75% 38% 6% 26 Unemployment - - 23,579 143 9,599 9,599 - (99)% 6609% 28 Uniform /Clothing 14,060 - - - - - 0% - - Total Salaries & Benefits 13,189,440 9,696,075 8,366,814 9,349,948 9,563,038 (133,037) 73% 12% 2% * Budget includes $289,800 for revenue - backed positions. This amendment had been included in the 2015 budget year but was not carried forward into the 2016 budget year. POLICE ADMINISTRATION YTD AS OF SEPTEMBER 30, 2016 11/2/2016 10:53 ** Allocated budget has been manually adjusted to account for RIMS project POLICE INVESTIGATION Percent of year completed 75.00% YTD AS OF SEPTEMBER 30, 2016 11/2/2016 10:53 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE TYPE 2016 2016 OVER/(UNDER) ALLOCATED % CHANGE 2016 ANNUAL ALLOCATED 2014 2015 2016 BDGT % SPEND 201412015 2016/2016 11 Salaries 964,590 725,465 643,289 683,404 676,365 (49,100) 70% 6% (1)0 13 Overtime 3,147 3,147 2,867 2,102 - (3,147) - (27)% - 21 FICA 66,194 55,149 48,356 51,190 49,441 (5,708) 75% 6% (3)% 22 Pension -LEOFF 42,844 32,141 30,637 32,558 30,233 (1,908) 71% 6% (7)% 23 Pens ion - PERS /PSERS 11,624 8,522 5,083 5,463 6,053 (2,469) 52% 7% 11% 24 Industrial Insurance 34,013 22,728 8,665 8,531 9,502 (13,225) 28% (2)% 11% 25 Medical & Dental 141,702 106,278 93,086 98,076 94,488 11,790 67% 5% (4)% Total Salaries & Benefits 168,559 141,611 176,497 189,011 20,452 83% 69% 6% (2)% 31 Supplies 24,000 20,914 40,809 20,860 15,617 (5,297) 65% (49)% (25)% 35 Small Tools - - - - 241 241 - 41 Professional Services 41 Professional Services 30,025 22,917 38,517 7,007 5,639 (17,278) 19% (82)% (20)% 42 Communication 60,171 42,028 17,163 20,055 28,258 (13,770) 47% 17% 41% 43 Travel 1,000 898 734 4,439 4,502 3,604 450% 505% 1% 44 Advertising 1,100 - 1,746 - - - - - - 45 Rentals and Leases 82,338 83,721 45,969 61,878 65,832 (17,889) 80% 35% 6% 46 Insurance 240,000 240,000 260,042 240,000 240,000 - 100% (8)% 0% 48 Repairs and Maintenance 83,547 56,205 57,316 57,135 57,904 1,699 69% (0)% 1% 49 Miscellaneous 2,530 2,387 12,342 3,331 2,315 (72) 91% (73)% (31)% 51 Inter- Govemmental 15,900 15,900 19,483 10,084 4,900 (11,000) 31% (48)% (51)% 64 Machinery & Equipment ** 406,000 367,000 - - 367,217 217 90% - Total Operating Expenses 84% (14)% 87% Total Expenses 2,210,725 1,805,398 1,326,103 1,306,114 1,658,507 (146,892) 75% (2)% 27% ** Allocated budget has been manually adjusted to account for RIMS project POLICE INVESTIGATION Percent of year completed 75.00% YTD AS OF SEPTEMBER 30, 2016 11/2/2016 10:53 Percent of year completed 75.00% 55 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE TYPE OVERI(UNDER) % CHANGE 2016 2016 ALLOCATED ANNUAL ALLOCATED 2014 2015 2016 BDGT % SPEND 2014/2016 2015/2016 11 Salaries 1,154,876 848,236 784,905 965,281 1,036,543 188,306 90% 23% 7% 13 Overtime 113,769 74,667 98,117 108,767 153,522 78,854 135% 11% 41% 21 FICA 87,520 64,258 67,124 81,213 90,504 26,246 103% 21% 11% 22 Pension -LEOFF 53,505 38,782 41,104 50,964 56,941 18,159 106% 24% 12% 23 Pens ion - PERS /PSERS 14,185 10,277 8,689 9,494 10,921 644 77% 9% 15% 24 Industrial Insurance 30,370 19,971 15,989 20,510 25,680 5,709 85% 28% 25% 25 Medical & Dental 227,787 168,559 141,611 176,497 189,011 20,452 83% 25% 7% Total Salaries & Benefits 93% 22% 11% 31 Supplies 7,000 5,777 14,777 11,358 5,984 207 85% (23)% (47)% 41 Professional Services 3,350 2,876 3,443 3,582 2,811 (66) 84% 4% (22)% 42 Communication - - 833 984 474 474 - 18% (52)% 43 Travel 5,000 4,043 13,158 5,990 4,745 702 95% (54)% (21)% 45 Rentals and Leases 176,068 142,313 106,316 174,756 131,763 (10,550) 75% 64% (25)% 47 Public Utilities - - 993 849 885 885 - (14)% 4% 48 Repairs and Maintenance 9,000 5,401 5,855 3,394 10,839 5,438 120% (42)% 219% 49 Miscellaneous 3,500 2,913 3,498 679 901 (2,012 26% (81)% 33% Total Operating Expenses 78% 35% (21)% Total Expenses 1,885,930 1,388,073 1,306,411 1,614,320 1,721,521 333,448 91% 24% 7% Percent of year completed 75.00% 55 POLICE PATROL YTD AS OF SEPTEMBER 30, 2016 11/212016 10:53 POLICE RECORDS /EVIDENCE Percent of year completed 75.00% YTD AS OF SEPTEMBER 30, 2016 11/2/2016 10:53 BUDGET BUDGET ACTUAL ACTUAL COMPARISON OF RESULTS COMPARISON OF RESULTS ACTUAL ACTUAL SUMMARY BY EXPENDITURE SUMMARY BY EXPENDITURE TYPE 2016 2016 OVER/(UNDER) OVER /(UNDER) ALLOCATED % CHANGE 2016 ANNUAL ALLOCATED 2014 2015 2016 BDGT % SPEND 201412015 2015/2016 11 Salaries 3,471,104 2,696,706 2,526,537 2,663,006 2,540,306 (156,400) 73% 5% (5)% 13 Overtime 527,274 407,764 428,946 355,136 290,393 (117,371) 55% (17)% (18)% 15 Holiday Pay 237,000 2,288 - 2,257 81,469 79,181 34% - 3510% 21 FICA 341,243 252,039 225,447 230,209 223,029 (29,011) 65% 2% (3)% 22 Pension -LEOFF 248,825 165,388 148,941 154,318 149,359 (16,029) 60% 4% (3)% 23 Pension - PERS /PSERS 7,804 7,804 7,193 2,488 4,031 (3,773) 52% (65)% 62% 24 Industrial Insurance 106,682 72,419 64,303 69,590 74,235 1,817 70% 8% 7% 25 Medical & Dental 892,151 668,347 439,562 667,278 687,969 19,622 77% 52% 3% 26 Unemployment - - 19,030 - - - - - - Total Salaries & Benefits 19,643 17,073 28,468 15,508 143% (13)% 69% 7% (2)% 31 Supplies 59,700 48,261 48,817 36,885 61,891 13,630 104% (24)% 68% 35 Small Tools 600 600 - 7,592 358 (242) 60% 643 (95)% 41 Professional Services 8,000 4,411 1,980 1,557 3,702 (709) 46% (21)% 138% 42 Communication - - 36,093 35,113 35,237 35,237 - (3)% 0% 43 Travel - - 9,259 280 349 349 - (97)% 25% 45 Rentals and Leases 711,571 553,191 434,127 501,835 562,102 8,911 79% 16% 12% 48 Repairs and Maintenance 65,404 48,508 73,202 51,452 34,302 (14,206) 52% (30)% (33)% 49 Miscellaneous 3,850 3,843 4,947 8,769 3,525 318 92% 77% (60)% Total Operating Expenses 1,154,526 834,821 1 755,614 728,112 836,065 1,244 83% 6% 9% Total Expenses 6,681,208 4,931,571 4,468,384 4,787,764 4,752,258 (179,312) 71% 7% (1)% POLICE RECORDS /EVIDENCE Percent of year completed 75.00% YTD AS OF SEPTEMBER 30, 2016 11/2/2016 10:53 Percent of year completed 75.00% W BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE TYPE OVER/(UNDER) % CHANGE 2016 2016 ALLOCATED ANNUAL ALLOCATED 2014 2015 2016 BDGT % SPEND 2014/2015 201512016 11 Salaries 749,208 552,778 484,681 456,785 534,053 (18,725) 71% (6)% 17% 12 Extra Labor 1,000 - 5,548 - - - - - - 13 Overtime 34,424 26,127 43,835 51,809 25,978 (149) 75% 18% (50)% 21 FICA 56,841 42,049 40,386 38,416 42,281 231 74% (5)% 10% 23 Pension -PERS /PSERS 80,792 57,001 48,147 47,950 62,131 5,130 77% (0)% 30% 24 Industrial Insurance 25,924 17,150 2,156 1,987 2,400 (14,750) 9% (8)% 21% 25 Medical & Dental 145,390 108,658 85,439 92,402 110,961 2,304 76% 8% 20% 26 Unemployment - - 4,549 143 9,599 9,599 - (97)% 6609% Total Salaries & Benefits 72% (4)% 14% 31 Supplies 19,900 12,960 19,643 17,073 28,468 15,508 143% (13)% 67% 35 Small Tools 15,000 - - - - - - - - 41 Professional Services 3,000 2,254 1,518 5,374 6,026 3,772 201% 254% 12% 42 Communication 860 643 4,317 5,964 1,642 999 191% 38% (72)% 43 Travel - - - - 1,165 1,165 - - - 45 Rentals and Leases 7,187 5,895 4,020 3,760 4,328 (1,567) 60% (6)% 15% 48 Repairs and Maintenance 13,500 7,819 10,349 6,108 6,362 (1,457) 47% (41)% 4% 49 Miscellaneous 1,500 1,487 1,027 342 670 817 45% (67)% 96% Total Operating Expenses 80% (6)% 26% Total Expenses 1,154,526 834,821 1 755,614 728,112 836,065 1,244 72% (4)% 15% Percent of year completed 75.00% W POLICE ANTI-CRIME YTD AS OF SEPTEMBER 30, 2016 11/212016 10:63 POLICE PROFESSIONAL STANDARDS Percent of year completed 75.00% YTD AS OF SEPTEMBER 30, 2016 11/2/2016 10:63 BUDGET BUDGET ACTUAL ACTUAL COMPARISON OF RESULTS COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE TYPE 2016 2016 2016 OVER/(UNDER) ALLOCATED OVER/(UNDER) ALLOCATED % CHANGE % CHANGE ANNUAL ALLOCATED 2014 2015 2016 BDGT % SPEND 2014/2016 201512016 11 Salaries 473,544 375,530 249,351 366,005 286,146 (89,384) 60% 47% (22)% 13 Overtime 90,599 73,078 37,756 69,301 37,572 (35,506) 41% 84% (46)% 21 FICA 36,226 28,807 21,964 33,232 24,732 (4,076) 68% 51% (26)% 22 Pension-LEOFF 24,766 19,732 14,976 22,701 16,878 (2,853) 68% 52% (26)% 24 Industrial Insurance 13,587 9,852 5,232 8,832 7,476 (2,376) 55% 69% (15)% 25 Medical & Dental 108,240 85,726 48,898 73,781 62,635 (23,091) 58% 51% (15)% Total Salaries & Benefits 746,962 592,725 378,177 573,852 435,438 (157,237) 58% 52% (24)% 31 Supplies 2,000 1,856 602 643 1,813 (44) 91% 7% 182% 42 Communication - - 258 730 2,450 2,450 - 183% 236% 43 Travel - - - - 68 68 - - - 45 Rentals and Leases 130,890 142,432 63,539 87,918 94,129 (48,302) 72% 38% 7% 48 Repairs and Maintenance 1,000 1,000 - 64 - (1,000) - - - 49 Miscellaneous 10,000 6,946 2,862 4,630 4,451 (2,495) 45% 62% (4)% Total Operating Expenses 143,890 152,233 67,261 93,986 102,911 400 - 40% 9% - - - - - 45 Rentals and Leases 113,054 131,619 25,367 Total Expenses 890,862 744,959 446,438 667,837 538,350 (206,609) 60% 50% (19)% POLICE PROFESSIONAL STANDARDS Percent of year completed 75.00% YTD AS OF SEPTEMBER 30, 2016 11/2/2016 10:63 Percent of year completed 75.00% 57 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE TYPE 2016 2016 OVER/(UNDER) ALLOCATED % CHANGE ANNUAL ALLOCATED 2014 2016 2016 BDGT % SPEND 2014/2016 201612016 11 Salaries 1,335,995 970,483 717,899 753,370 819,995 (150,488) 61% 5% 9% 13 Overtime 81,147 55,215 133,862 106,089 103,712 48,497 128% (21)% (2)% 21 FICA 101,714 73,661 64,836 65,498 70,466 (3,195) 69% 1% 8% 22 Pension-LEOFF 62,006 44,460 38,194 38,812 44,526 66 72% 2% 15% 23 Pension-PERS/PSERS 16,184 11,636 10,788 11,286 7,723 (3,913) 48% 5% (32)% 24 Industrial Insurance 35,940 23,575 14,978 16,066 20,292 (3,283) 56% 7% 26% 25 Medical & Dental 266,935 192,202 116,236 147,910 174,906 (17,295) 66% 27% 18% 28 Uniform/Clothing 14,060 - - - - I - - - Total Salaries & Benefits 1,913,981 1,371,23 1,096,793 11,1139,033 .1114 1,020 (129,611) 65% 4% 9% 31 Supplies 8,300 I 7,390 10,011 15,757 15,397 8,007 186% 57% (2)% 42 Communication - - 917 2,264 3,649 3,649 - 147% 61% 43 Travel - - 926 1,215 1,679 1,679 31% 38% 44 Advertising 400 - 60 - - - - - - 45 Rentals and Leases 113,054 131,619 25,367 93,283 85,175 (46,444) 75% 268% (9)% 47 Public Utilities - - 405 810 1,122 1,122 - 100% 39% 48 Repairs and Maintenance 86,940 86,940 1,056 1,806 547 (86,393) 1% 71% (70)% 49 Miscellaneous 8,690 562 2,004 50 2,182 1,620 25% (98)% 4269% ITotal Operating Expenses 217,384 226,511 40,746 115,184 109,751 MUM 50% 183% (5)% 1 ITotal Expenses 2,131,365 1,597,742 1,137,539 1,264,216 1,351,371 (246,371) 63% 10% 8%1 Percent of year completed 75.00% 57 POLICE TRAINING YTD AS OF SEPTEMBER 30, 2016 11/2/2016 10:53 POLICE TRAFFIC Percent of year completed 75.00% YTD AS OF SEPTEMBER 30, 2016 11/212016 10:53 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE TYPE 2016 2016 OVER /(UNDER) ALLOCATED % CHANGE ANNUAL ALLOCATED 2014 2015 2016 BDGT % SPEND 201412015 2016/2016 11 Salaries 95,928 60,873 69,692 72,440 74,045 13,172 77% 4% 2% 13 Overtime 11,147 8,952 20,722 18,282 16,725 7,773 150% (12)% (9)% 21 FICA 7,320 5,430 6,903 6,917 6,806 1,377 93% 0% (2)% 22 Pension-LEOFF 5,017 3,787 4,716 4,732 4,734 947 94% 0% 0% 24 Industrial Insurance 2,708 1,911 1,763 1,717 1,960 49 72% (3)% 14% 25 Medical & Dental 14,908 10,955 9,622 10,380 13,950 2,995 94% 8% 34% Total Salaries & Benefits 137,U2F- 91,908 113,416 114,468 118,220 26,312 86% 1% 3% 31 Supplies 41,100 34,298 49,737 34,694 39,557 5,259 96% (30)% 14% 41 Professional Services 9,000 9,000 - 6,377 - (9,000) - - - 42 Communication - - 90 530 - - - 488% - 43 Travel 26,380 17,967 19,389 17,342 24,492 6,525 93% (11)% 41% 45 Rentals and Leases 5,200 4,687 - 4,979 1,150 (3,538) 22% - (77)% 48 Repairs and Maintenance 5,150 5,150 - 276 306 (4,844) 6% - 11% 49 Miscellaneous 48,941 43,561 41,334 49,077 33,260 (10,301) 68% 19% (32)% ITotal Operating Expenses 135,771 114,6 110,550 113,27-6-- 98,764 MTHT-73% 82% 2% (13)% 1 ITotal Expenses 272,799 206,571 223,966 227,743 216,984 10,413 80% 2% ON POLICE TRAFFIC Percent of year completed 75.00% YTD AS OF SEPTEMBER 30, 2016 11/212016 10:53 Percent of year completed 75.00% W-P BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE TYPE OVER/(UNDER) % CHANGE 2016 2016 ALLOCATED ANNUAL ALLOCATED 2014 2015 2016 BDGT % SPEND 201412016 201612016 11 Salaries 354,987 265,931 138,158 267,652 345,471 79,539 97% 94% 29% 13 Overtime 43,442 29,117 30,262 30,968 38,304 9,187 88% 2% 24% 21 FICA 26,869 20,037 12,741 22,636 29,157 9,120 109% 78% 29% 22 Pension-LEOFF 15,175 11,190 8,782 12,988 17,320 6,130 114% 48% 33% 23 Pension-PERS/PSERS 6,821 5,035 - 5,344 5,921 886 87% - 11% 24 Industrial Insurance 10,731 7,336 3,260 6,892 9,544 2,209 89% 111% 38% 25 Medical & Dental 61,656 46,865 21,007 48,290 54,644 7,778 89% 130% 13% Total Salaries & Benefits 519,99T----fflWU2 214,209 394,770 500,361 114,849 96% 84% 27% 31 Supplies 4,600 4,427 6,019 4,246 6,805 2,379 148% (29)% 60% 42 Communication - - 15 - 35 35 - - - 45 Rentals and Leases 25,829 19,749 19,468 20,583 20,741 993 80% 6% 1% 48 Repairs and Maintenance 4,800 3,019 1,851 3,011 1,804 (1,214) 38% 63% (40)% 49 Miscellaneous 500 486 - 366 24 (462) 5% - (93)% Total Operating Expenses 35,729 27,681 27,352 28,207 29,410 1,729 82% 3% 4% Total Expenses 555,410 413,193 241,562 422,977 529,7711] 116,678 95% 75% 26% Percent of year completed 75.00% W-P POLICE PRISONER CARE & CUSTODY YTD THROUGH PERIOD 9 1112/201610:53 POLICE ANIMAL SERVICES Percent of year completed 75.00% YTD AS OF SEPTEMBER 30, 2016 11/2/201610:53 BUDGET ACTUAL COMPARISON OF RESULTS COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL ACTUAL TYPE ACTUAL OVER/(UNDER) % CHANGE TYPE 2016 2016 ALLOCATED OVER /(UNDER) ANNUAL ALLOCATED % CHANGE BDGT % SPEND 2014/2015 2015/2016 2016 2016 82,500 39,492 33,399 33,860 52,935 ALLOCATED Total Operating Expenses 6,6191 ANNUAL ALLOCATED 2014 2015 2016 BDGT % SPEND 201412015 2015/2016 41 Monitoring of Prisoners 25,000 16,337 15,868 20,569 30,639 14,301 123% 30% 49% 51 Score Jail 1 1,494,650 1,120,988 1 800,309 924,320 983,052 1 (137,936) 66% 15% 6% Total Operating Expenses 67% 16% 7% POLICE ANIMAL SERVICES Percent of year completed 75.00% YTD AS OF SEPTEMBER 30, 2016 11/2/201610:53 POLICE COMMUNICATION, DISPATCH Percent of year completed 75.00% YTD AS OF SEPTEMBER 30, 2016 11/2/2016 10:53 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL ACTUAL TYPE OVER/(UNDER) % CHANGE TYPE 2016 2016 ALLOCATED ANNUAL ALLOCATED 2014 2015 2016 BDGT % SPEND 2014/2015 2015/2016 51 King County Animal Control 82,500 39,492 33,399 33,860 52,935 13,443 64% 10/. 56% Total Operating Expenses 6,6191 64% 1% 56% POLICE COMMUNICATION, DISPATCH Percent of year completed 75.00% YTD AS OF SEPTEMBER 30, 2016 11/2/2016 10:53 POLICE NEIGHBORHOOD RESOURCE CENTER Percent of year completed 75.00% YTD AS OF SEPTEMBER 30, 2016 11/2/201610:63 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE TYPE OVER /(UNDER) % CHANGE TYPE 2016 2016 ALLOCATED ANNUAL ALLOCATED 2014 2015 2016 BDGT % SPEND 2014/2015 2015/2016 51 Valley Communications 963,661 803,051 721,473 748,253 845,838 42,788 88% 4% 13% Total Operating Expenses 6,6191 88% 4% 13% POLICE NEIGHBORHOOD RESOURCE CENTER Percent of year completed 75.00% YTD AS OF SEPTEMBER 30, 2016 11/2/201610:63 POLICE SPECIAL SERVICES UNIT Percent of year completed 75.00% YTD AS OF SEPTEMBER 30, 2016 1112/2016 10:53 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE TYPE OVER /(UNDER) % CHANGE TYPE 2016 2016 ALLOCATED ANNUAL ALLOCATED 2014 2015 2016 BDGT % SPEND 2014/2015 2015/2016 42 NRC 29,040 6,619 - - Total Operating Expenses 6,6191 6,61v - POLICE SPECIAL SERVICES UNIT Percent of year completed 75.00% YTD AS OF SEPTEMBER 30, 2016 1112/2016 10:53 rercenc or year curnpiereu r o.uu- /o 59 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE OVER /(UNDER) % CHANGE TYPE 2016 2016 ALLOCATED ANNUAL ALLOCATED 2014 2015 2016 BDGT % SPEND 2014/2015 2015/2016 64 Machinery & Equipment 6,619 61619 - - Total Operating Expenses 6,6191 6,61v - rercenc or year curnpiereu r o.uu- /o 59 FIRE CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF SEPTEMBER 30, 2016 1112/2016 10:53 FIRE DIVISION SUMMARY Percent of year completed 75.00% YTD AS OF SEPTEMBER 30, 2016 11/2/2016 10:53 BUDGET BUDGET ACTUAL ACTUAL COMPARISON OF RESULTS SUMMARY BY SUMMARY BY DIVISION AL EXPENDITURE TYPE % CHANGE 2016 NDER) FALLOCATED %CHANGE ALLOCATED 2016 ANNUAL 2014 2015 2016 BDGT % SPEND 2016 ANNUAL ALLOCATED 2014 2015 2016 T % SPEND 2014/2015 2015/2016 11 Salaries 6,869,713 5,102,003 4,930,216 5,090,167 5,195,265 93,262 76% 3% 2% 12 Extra Labor - - 192 5,123 11,083 11,083 - 2568% 116% 13 Overtime 744,858 610,804 725,773 550,866 392,924 (217,879) 53% (24)% (29)% 15 Holiday Pay 290,286 6,484 2,583 4,767 1,465 (5,019) 1% 85% (69)% 21 FICA 121,563 88,492 86,913 88,291 89,615 1,123 74% 2% 1% 22 Pension- LEOFF2 370,008 269,816 272,464 271,915 273,247 3,431 74% (0)% 0% 23 Pension - PERS /PSERS 45,893 33,762 24,161 27,463 31,118 (2,644) 68% 14% 13% 24 Industrial Insurance 272,942 -185,303 139,704 175,866 200,341 15,038 73% 26% 14% 25 Medical & Dental 1,609,223 1,207,316 806,532 1,168,059 1,212,710 5,395 75% 45% 4% 26 Unemployment - - 54 - - - - - - 28 Uniform /Clothing - - - 1,712 - - - - Total Salaries & Benefits 10 324,486 7,503,981 6,988 591 7,384,230 7,407,770 (96,211) 72% 6% 0% 31 Supplies 191,477 165,648 163,636 251,185 174,364 8,716 91% 54% (31)% 35 Small Tools 38,268 60,953 2,708 227,143 1,973 (58,980) 5% 8287% (99)% 41 Professional Services 56,000 52,404 38,389 56,234 42,937 (9,467) 77% 46% (24)% 42 Communication 32,170 23,426 19,642 37,705 27,685 4,259 86% 92% (27)% 43 Travel 7,000 5,750 5,588 12,341 6,731 981 96% 121% (45)% 45 Rentals and Leases 534,943 478,855 351,445 446,478 401,961 (76,894) 75% 27% (10)% 46 Insurance 90,000 90,000 97,516 90,000 90,000 - 100% (8)% 0% 47 Public Utilities 73,360 50,617 53,776 52,780 54,089 3,472 74% (2)% 2% 48 Repairs and Maintenance 43,921 32,191 27,506 34,716 44,893 12,702 102% 26% 29% 49 Miscellaneous 114,874 96,874 92,445 57,069 58,309 (38,566) 51% (38)% 2% 51 Inter - Governmental 166,000 138,333 118,454 128,876 159,158 20,824 96% 9% 23% Total Operating Ex enses 1,348,013 1,196,052 971,106 1,394,526 1,062,100 (132,952) 79% 44% (24)% 1 Total Expenses 11 672,499 8,699 033 7 959,698 8 778.756 8,469,870 10-30 163 73% 10% (4)% FIRE DIVISION SUMMARY Percent of year completed 75.00% YTD AS OF SEPTEMBER 30, 2016 11/2/2016 10:53 Percent of year completed 75.00% M- 8 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY DIVISION OVER/(UNDER) % CHANGE 2016 2016 ALLOCATED ANNUAL ALLOCATED 2014 2015 2016 BDGT % SPEND 201412015 201512016 ADMINISTRATION 712,210 564,708 433,196 566,084 601,673 36,965 84% 31% 6% SUPPRESSION 9,099,307 6,677,510 6,034,009 6,635,949 6,455,026 (222,484) 71% 10% (3)% PREVENTION 762,350 585,524 625,782 639,688 599,964 14,440 79% 2% (6)% TRAINING 397,403 307,413 359,932 282,211 274,125 (33,288) 69% (22)% (3)% EMERGENCY PREPAREDNESS 328,352 245,569 229,927 394,781 257,754 12,184 78% 72% (35)% FIRE FACILITIES 110,860 81,924 65,105 70,918 66,789 (15,135) 60% 9% (6)% HAZARDOUS MATERIALS UNIT 49,351 73,602 53,214 33,037 30,586 (43,016) 62% (38)% (7)% RESCUE TEAM 12,000 3,737 3,922 3,531 - (3,737) - (10)% - RESCUE AND EMERGENCY AID 34,666 20,712 36,157 23,682 24,796 4,084 72% (35)% 5% COMMUNICATION - DISPATCH 166,000 138,333 118,454 128,876 159,158 20,824 96% 9% 23% Total Expenses 11,672,499 8,699,033 7,959,698 8,778,756 8,469,870 (229,163) 73% 10% (4)% Percent of year completed 75.00% M- 8 FIRE DEPARTMENT CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF SEPTEMBER 30, 2016 11/2/2016 10:53 SALARY & BENEFITS BUDGET ACTUAL COMPARISON OF RESULTS 2016 ANNUAL 2016 ALLOCATED 2014 2015 2016 ACTUAL OVER /(UNDER) % CHANGE ALLOCATED BDGT % SPEND 2014/2015 2015/2016 11 Salaries 6,869,713 5,102,003 4,930,216 5,090,167 5,195,265 93,262 76% 3% 2% Regular Pay 6,654,713 5,006,841 4,771,100 4,917,685 5,055,334 48,493 76% 3% 3% Service Separation Payoff - - 22,143 84,820 42,110 42,110 - 283% (50)% Vacation Payout 90,000 - - - - - - - - Acting Pay 60,000 40,686 74,419 36,792 53,738 13,052 90% (51) % 46% Standby Pay 40,000 29,476 29,229 29,366 21,506 (7,970) 54% 0% (27)% Clothing Allowance 25,000 25,000 33,325 21,504 22,577 (2,423) 90% (35)% 5% 12 Extra Labor - - 192 5,123 11,083 11,083 - 2568% 116% 13 Overtime 744,858 610,804 725,773 550,866 392,924 (217,879) 53% (24)% (29)% Minimum Staffing 450,000 381,632 313,850 321,249 170,290 (211,342) 38% 2% (47)% Training 150,000 112,643 43,664 77,202 44,588 (68,055) 30% 77% (42)% Prevention 65,000 50,731 20,982 15,096 24,715 (26,016) 38% (28)% 64% Emergency Response - - 89,007 28,038 28,744 28,744 - (68)% 3% Billable - - 10,248 12,579 12,925 12,925 - 23% 3% Other 79,858 65,798 248,022 96,702 111,662 45,865 140% (61)% 15% 15 Holiday /Kelly Payoff 290,286 6,484 2,583 4,767 1,465 (5,019) 1% 85% (69)% 21 FICA 121,563 88,492 86,913 88,291 89,615 1,123 74% 2% 1% 22 Pension -LEOFF 2 370,008 269,816 272,464 271,915 273,247 3,431 74% (0)% 0% 23 Pension - PERS /PSERS 45,893 33,762 24,161 27,463 31,118 (2,644) 68% 14% 13% 24 Industrial Insurance 272,942 185,303 139,704 175,866 200,341 15,038 73% 26% 14% 25 Medical & Dental 1,609,223 1,207,316 806,532 1,168,059 1,212,710 5,395 75% 45% 4% 26 Unemployment - - 54 - - - - - - Total Salaries & Benefits 10,324,486 7,503,981 6,988,591 7,384,230 7,407,770 (96,211) 72% 6% 0% FIRE PREVENTION/INVESTIGATION YTD AS OF SEPTEMBER 30, 2016 11/21201610:53 FIRE TRAINING Percent of year completed 75,00% YTD AS OF SEPTEMBER 30, 2016 11/2/2016 10:53 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL ACTUAL SUMMARY BY SUMMARY BY EXPENDITURE TYPE OVER/(UNDER) OVER/(UNDER) % CHANGE % CHANGE 2016 2016 2016 2016 ALLOCATED ALLOCATED ANNUAL ALLOCATED 2014 2015 2016 BDGT % SPEND 201412015 2015/2016 11 Salaries 510,412 382,352 403,227 410,520 409,277 26,925 80% 2% (0)% 13 Overtime 65,000 50,749 69,102 47,884 47,289 (3,460) 73% (31)% (1)% 21 FICA 16,462 12,173 13,797 13,817 13,955 1,782 85% 0% 1% 22 Pension-LEOFF 17,671 13,626 17,167 16,265 16,461 2,835 93% (5)% 1% 23 Pension-PERS/PSERS 16,370 11,501 10,247 11,485 13,275 1,774 81% 12% 16% 24 Industrial Insurance 12,854 8,716 7,499 8,136 9,124 407 71% 8% 12% 25 Medical & Dental 80,963 60,830 48,943 55,403 58,519 (2,311) 72% 13% 6% Total Salaries & Benefits 719,732 539,948 569,982 563,509 567,899 '951 79% (1)% 1% 31 Supplies 9,000 7,630 8,677 13,469 10,435 2,805 116% 55% (23)% 41 Professional Services 5,000 5,000 1,510 1,655 739 (4,261) 15% 10% (55)% 42 Communication - - 598 927 1,207 1,207 - 55% 30% 43 Travel 1,500 1,500 1,591 326 721 (779) 48% (79)% 121% 45 Rentals and Leases 20,118 28,590 30,860 58,003 16,887 (11,703) 84% 88% (71)% 48 Repairs and Maintenance - - 295 244 84 84 - (17)% (65)% 49 Miscellaneous 7,000 2,857 12,269 1,555 1,992 (865) 28% (87)% 28% ITotal Operating Expenses 42,618 45,577 65,801 76,179 3z,ub5 (13,511) 75% 37% (68)% 1 Total Expenses 762,350 585,524 625,782 639,688 599,9641 14,440 79% 2% (6)%j FIRE TRAINING Percent of year completed 75,00% YTD AS OF SEPTEMBER 30, 2016 11/2/2016 10:53 Percent of year compietea lb.uuro 62 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY OVER/(UNDER) % CHANGE EXPENDITURE TYPE 2016 2016 ALLOCATED ANNUAL ALLOCATED 2014 2015 2016 BDGT % SPEND 201412015 201612016 11 Salaries 232,476 171,424 222,756 170,903 174,104 2,681 75% (23)% 2% 13 Overtime 20,000 15,699 18,856 14,707 5,118 (10,581) 26% (22)% (65)% 21 FICA 1,564 1,174 2,256 1,349 1,259 85 81% (40)% (7)% 22 Pension-LEOFF 11,377 8,577 12,535 9,655 9,321 744 82% (23)% (3)% 24 Industrial Insurance 6,553 4,415 5,080 4,388 5,189 774 79% (14)% 18% 25 Medical & Dental 36,557 27,418 32,888 30,122 29,744 2,326 81% (8)% (1)% Total Salaries & Benefits 308,527 228,707 294-,T7T---72W,125 224,736 (3,971) 73% (21)% (3)% 31 Supplies 8,500 7,283 4,379 3,447 2,969 (4,315) 35% (21)% (14)% 41 Professional Services 4,500 3,600 1,719 2,800 1,400 (2,200) 31% 63% (50)% 42 Communication - - 720 720 720 720 - 0% 0% 43 Travel 2,000 2,000 1,554 2,338 5,556 3,556 278% 50% 138% 45 Rentals and Leases 11,876 6,454 16,833 8,732 8,907 2,453 75% (48)% 2% 49 Miscellaneous 62,000 59,368 40,356 33,049 29,837 (29,531) 48% (18)% (10)% ITotal Operating Expenses 88,876 78,706 65,561 51,086 49,389 56% (22)% (3)% ITotal Expenses 397,403 307,4131 359,932 282,211 274,1251 (33,288) 69% (22)% (3)% Percent of year compietea lb.uuro 62 FIRE ADMINISTRATION YTD AS OF SEPTEMBER 30, 2016 11/2/2016 10:53 FIRE SUPPRESSION Percent of year completed 75.00% YTD AS OF SEPTEMBER 30, 2016 11/2/201610:53 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL ACTUAL SUMMARY BY SUMMARY BY EXPENDITURE TYPE EXPENDITURE TYPE OVER/(UNDER) OVER/(UNDER) % CHANGE % CHANGE 2016 2016 2016 ALLOCATED ALLOCATED ANNUAL ANNUAL ALLOCATED 2014 2015 2016 BDGT % SPEND 2014/2016 201512016 11 Salaries 406,358 309,634 211,147 321,479 342,6451 33,011 84% 52% T.T. 12 Extra Labor - - - 1,876 4,473 4,473 - - 138% 13 Overtime 500 500 - 25 - (500) - - - 21 FICA 13,418 10,068 8,687 10,477 11,148 1,080 83% 21% 6% 22 Pension-LEOFF 7,074 5,324 5,944 11,610 11,103 5,779 157% 95% (4)% 23 Pension-PERS/PSERS 20,809 15,731 8,677 9,508 11,094 (4,637) 53% 10% 17% 24 Industrial Insurance 7,321 4,992 2,140 4,665 4,981 (11) 68% 118% 7% 25 Medical &. Dental 76,637 57,967 40,228 53,044 49,724 (8,243) 65% 32% (6)% Total Salaries & Benefits 532,117---404,215 - 276,823 412,684 435,169- 30,953 82% 49% 5% 31 Supplies 8,877 7,558 5,507 7,571 9,276 1,718 104% 37% 23% 41 Professional Services - - - 2,660 2,137 2,137 - - (20)% 42 Communication 23,170 17,315 11,570 18,809 18,918 1,603 82% 63% 1% 43 Travel 2,250 2,250 1,102 429 12 (2,238) 1% (61)% (97)% 45 Rentals and Leases 22,792 17,328 25,192 16,108 16,050 (1,278) 70% (36)% (0)% 46 Insurance 90,000 90,000 97,516 90,000 90,000 - 100% (8)% 0% 48 Repairs and Maintenance 20,421 13,925 13,695 15,013 13,565 (360) 66% 10% (10)% 49 Miscellaneous 12,583 12,116 1,791 2,809 4,968 (7,148) 39% 57% 77% 64 Machinery & Equipment - - - - -f3r,"q 11,578 11,578 - - - Total Operating Expenses 1dU,U9T----160,493 1 57M 15CI373 681,598 166,505 6,012 92% (2)% 9% Total Expenses 712,210 564,7081 433,196 566,084 601,6731 36,966 84% 31% 6% FIRE SUPPRESSION Percent of year completed 75.00% YTD AS OF SEPTEMBER 30, 2016 11/2/201610:53 Percent of year completed 75,00% 63 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE TYPE OVER/(UNDER) % CHANGE 2016 2016 ALLOCATED ANNUAL ALLOCATED 2014 2016 2016 BDGT % SPEND 201412015 201612016 11 Salaries 5,508,910 4,083,336 3,943,595 4,033,684 4,106,651 23,315 75% 2% 2% 13 Overtime 649,358 534,260 626,594 468,386 321,472 (212,787) 50% (25)% (31)% 15 Holiday Pay 290,286 6,484 2,583 4,767 1,465 (5,019) 1% 85% (69)% 21 FICA 83,923 60,342 57,725 57,429 58,124 (2,218) 69% (1)% 1% 22 Pension-LEOFF 327,528 237,381 231,483 228,724 230,046 (7,335) 70% (1)% 1% 24 Industrial Insurance 242,554 164,606 122,994 156,059 177,619 13,013 73% 27% 14% 25 Medical & Dental 1,378,000 1,033,262 660,313 1,003,589 1,048,180 14,919 76% 52% 4% 26 Unemployment - - 54 - - - - - - 28 Uniform/Clothing - - 1,712 - - - Total Salaries & Benefits 8,480,559 b,-viv,olz 5,645,340 5,964,350 5,943,558 (176,114) 70% 5% (0)% 31 Supplies 89,100 84,902 103,633 172,695 102,853 17,951 115% 67% (40)% 35 Small Tools 12,000 36,202 304 93,804 - (36,202) - 30733% 41 Professional Services 26,500 24,152 18,222 31,715 20,901 (3,251) 79% 74% (34)% 42 Communication - - 446 71 10 10 - (84)% (86)% 43 Travel - - - 6,637 28 28 - - (100)% 45 Rentals and Leases 448,357 379,285 220,628 340,920 336,268 (43,017) 75% 55% (1)% 48 Repairs and Maintenance 20,000 16,266 11,787 18,463 30,971 14,706 155% 57% 68% 49 Miscellaneous 22,791 17,033 33,649 17,293 20,438 3,405 90% (49)% 18% ITotal Operating Expenses 618,748 57M 388,669 681,598 611,468 n7fF-83% 75% (25)% ITotal Expenses 9,099,307 6,677,5101 6,034,009 6,636,949 6,455,026 (222,484) 71% 10% Percent of year completed 75,00% 63 FIRE EMERGENCY PREPAREDNESS YTD AS OF SEPTEMBER 30, 2016 11/2/201610:63 FIRE FACILITIES Percent of year completed 75.00°/ YTD AS OF SEPTEMBER 30, 2016 11/2/2016 10:53 BUDGET BUDGET ACTUAL COMPARISON OF RESULTS OF RESULTS SUMMARY BY ACTUAL ACTUAL SUMMARY BY EXPENDITURE TYPE OVER1(UNDER) OVER/(UNDER) % CHANGE % CHANGE 2016 2016 2016 ALLOCATED ALLOCATED ANNUAL ALLOCATED 2014 2015 2016 BDGT % SPEND 201412015 2015/2016 11 Salaries 211,557 155,257 149,491 153,581 162,588 7,331 77% 3% 6% 12 Extra Labor - - 192 3,247 6,610 6,610 - 1591% 104% 13 Overtime 10,000 9,595 11,221 19,864 19,045 9,450 190% 77% (4)% 21 FICA 6,196 4,736 4,448 5,219 5,130 393 83% 17% (2)% 22 Pension -LEOFF 6,358 4,908 5,334 5,660 6,316 1,408 99% 6% 12% 23 Pension - PERS /PSERS 8,714 6,530 5,238 6,471 6,749 218 77% 24% 4% 24 Industrial Insurance 3,660 2,573 1,991 2,618 3,429 855 94% 31% 31% 25 Medical & Dental 37,066 27,839 24,161 25,902 26,543 (1,296) 72% 7%- 2% Total Salaries & Benefits 83% 10% 6% 31 Supplies 8,000 4,397 8,825 13,423 19,037 14,641 238% 52% 42% 35 Small Tools 24,268 23,751 1,024 133,158 1,973 (21,779) 8% 12901% (99)% 42 Communication - - 5,155 15,476 5,081 5,081 - 200% (67)% 43 Travel - - 1,341 2,610 414 414 - 95% (84)% 45 Rentals and Leases 7,533 981 9,735 5,380 5,650 4,669 75% (45)% 5% 48 Repairs and Maintenance - - - 756 272 272 - (64)% 49 Miscellaneous 5,000 5,000 1,772 1,416 495 (4,505) 10% (20)% (65)% 64 Machinery & Equipment - - - - (11,578) (11,578) - - Total Operating Expenses 48% 518% Total Expenses 328,352 245,569 229,927 394,781 257,754 12,184 78% 72% (35)% FIRE FACILITIES Percent of year completed 75.00°/ YTD AS OF SEPTEMBER 30, 2016 11/2/2016 10:53 Percent of year completed 75.00% I BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY ACTUAL OVER/(UNDER) % CHANGE EXPENDITURE TYPE 2016 2016 ALLOCATED ANNUAL ALLOCATED 2014 2015 2016 BDGT % SPEND 2014/2015 2015/2016 31 Supplies 28,500 25,195 9,557 16,436 10,372 (14,823) 36% 72% (37)% 42 Communication 9,000 6,111 1,152 1,702 1,748 (4,363) 19% 48% 3% 47 Public Utilities 73,360 50,617 53,776 52,780 54,089 3,472 74% (2)% 2% 48 Repairs and Maintenance - - 260 - - - - - 49 Miscellaneous - - 360 - 579 579 - - Total Operating Expenses 60% 9% (6)% Total Expenses 110,860 81,9241 65,105 70,918 66,789 (15,135) 60% 9% (6)% Percent of year completed 75.00% I FIRE HAZARDOUS MATERIALS UNIT YTD AS OF SEPTEMBER 30, 2016 11/2/201610:53 FIRE RESCUE TEAM Percent of year completed 75.00% YTD AS OF SEPTEMBER 30, 2016 111212016 10:53 BUDGET BUDGET COMPARISON OF RESULTS ACTUAL COMPARISON OF RESULTS SUMMARY BY RESULTS SUMMARY BY OVERI(UNDER) % CHANGE EXPENDITURE TYPE ACTUAL ACTUAL SUMMARY BY EXPENDITURE TYPE ANNUAL ALLOCATED 2014 2015 2016 BDGT % SPEND 201412015 201512016 31 Supplies OVER/(UNDER) 3,372 3,531 % CHANGE 35 Small Tools 1,000 - - - 2016 2016 500 ALLOCATED 500 - 49 Miscellaneous 5,000 - ANNUAL ALLOCATED 2014 2016 2016 BDGT % SPEND 201412015 201612016 31 Supplies 8,000 8,000 1,781 2,049 73% (8,000) 5% 15% - 35 Small Tools 1,000 1,000 1,380 181 (72)% (1,000) 48 Repairs and Maintenance (87)% - 41 Professional Services 20,000 19,652 16,937 17,404 17,760 (1,892) 89% 3% 2% 43 Travel 750 - - - - 1 - - - 45 Rentals and Leases 17,101 42,449 29,947 12,215 12,826 (29,624) 75% (59)% 5% 48 Repairs and Maintenance 2,000 2,000 1,471 241 - (2,000) - (84)% - 49 Miscellaneous 500 500 1,698 947 - (500) - (44)% - ITotal Operating Expense . s 62% (38)% (7)0/6 I ITotal Expenses 49,351 73,602 53,214 33,037 30,586 (43,016) 62% (38)% (7)% FIRE RESCUE TEAM Percent of year completed 75.00% YTD AS OF SEPTEMBER 30, 2016 111212016 10:53 FIRE RESCUE AND EMERGENCY AID Percent of year completed 75.00% YTD AS OF SEPTEMBER 30, 2016 11/2/2016 10:53 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL ACTUAL SUMMARY BY RESULTS SUMMARY BY OVERI(UNDER) % CHANGE EXPENDITURE TYPE ACTUAL 2016 2016 ALLOCATED ANNUAL ALLOCATED 2014 2015 2016 BDGT % SPEND 201412015 201512016 31 Supplies 5,000 3,737 3,372 3,531 (3,737) 5% - 35 Small Tools 1,000 - - - - 43 Travel 500 48 Repairs and Maintenance 500 - 49 Miscellaneous 5,000 - 550 - 2014 Total Operating Expenses I WOO 3,737 3,922 3,531 (3,737) (10)0/. I I 26,500 16,944 ITotal Expenses 1 12,000 3,7371 3,922 3,531 (3,737) (10)% FIRE RESCUE AND EMERGENCY AID Percent of year completed 75.00% YTD AS OF SEPTEMBER 30, 2016 11/2/2016 10:53 Percent of year completed 75.00% 65 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY ACTUAL OVER/(UNDER) % CHANGE EXPENDITURE TYPE 2016 2016 ALLOCATED ANNUAL ALLOCATED 2014 2016 2016 BDGT % SPEND 2014/2016 201612016 31 Supplies 26,500 16,944 17,907 18,563 19,421 2,477 73% 4% 5% 45 Rentals and Leases 7,166 3,768 18,250 5,119 5,375 1,607 75% (72)% 5% 48 Repairs and Maintenance 1,000 - - - - - - - Total Operating Expenses 34,666 20,712 36,157 23,682 24,796 4,084 72% (35)% 5% 1 Total Expenses 34,666 20,7121 36,157 23,682 24,7961 4,084 72% (35)% 5% Percent of year completed 75.00% 65 FIRE COMMUNICATIONS, ALARMS AND DISPATCH YTD AS OF SEPTEMBER 30, 2016 11/2/2016 10:53 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2016 2016 ANNUAL ALLOCATED 2014 2015 2016 ACTUAL OVER/(UNDER) %CHANGE ALLOCATED BDGT % SPEND 2014/2015 2015/2016 51 Inter - Governmental 166,000 138,333 118,454 128,876 159,158 20,824 96% 9 % 23% Total Operating Expenses 96% 9% 23% Total Expenses 166,000 138,333 118,454 128,876 159,158 20,824 96% 9% 23% Percent of year completed 75.00% W%