The URL can be used to link to this page

Home My WebLink AboutFS 2016-11-08 Item 2B.1 - Ordinance - 2015-2016 Biennial Budget AmendmentCity of Tukwila 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 Allan Ekberg, Mayor 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 Levels & Plans Adjust budget to reflect changes needed to maintain existing service levels 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). 9 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 GENERAL FUND 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 REET 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 1 0 W :12016 Info Memos\BudgetAmendmentNov 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 W:12016 Info Memos\BudgetAmendmentNov 2016 11.3.16 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 W:12016 Info Memos\BudgetAmendmentNov 2016 11.3.16 FINAL.docx 12 ..AFT 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 , 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 \Budget amendment - 2015 -2016 year -end 11 -1 -16 VC:bjs 14 Page 2 of 2 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 Devl. 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 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 x x City of Tukwila 2016 Year -End Budget Amendment - Draft Ordinance Detail Reconciliation of Budget Amendment Summary to Ordinance ORIGINAL AMENDED 2016 Year -Enc AMENDED BUDGET BUDGET 2015 Amendment BUDGET 2016 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 Devl. 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 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 11/2/2016 15 16 City of Tukwila 2016 Year -End Budget Amendment - Draft Ordinance Detail Reconciliation of Budget Amendment Summary to Ordinance ORIGINAL AMENDED 2016 Year -Enc AMENDED BUDGET BUDGET 2015 Amendment BUDGET 2016 EXPENDITURES Total Expenditures Total Expenditures Expenditure amendment Total Expenditures 000 General 5 125,517,7.78 $ 128,196,824 2,553,123 750,000 1,900,000 275,000 575,000 - 2,600,000 - $ 130,749,947 101 Hotel /Motel 2,597 316 2,597,316 2,597,316 103 City Street 11,081,721 12,385,671 13,135,671 104 Arterial Street ?,5,906,050 37,086,080 38,986,080 105 Contingency 5,703,632 5,803,632 6,078,632 109 Drug Seizure Fund 1.80,000 180,000 755,000 200 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 1,172,1.00 1,172,100 1,172,100 216 Limited Tax G.O. Refunding Bonds, ValleyComm 729,800 229,800 229,800 217 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 Devl. 3,902,000 4,002,00( 6,602,000 302 Facility Replacement 10,382,204 8,719,204 8,719,204 303 General Government Improvements 91)1,000 901,000 901,000 304 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 x x 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 11,08'1,721 12,385,671 13,135,671 104 Arterial Street 35.906,080 37,086,080 38,986,080 105 Contingency 5.703,032 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.,023,400 1,623,400 1,623,400 212 Limited Tax G.O. Bonds, 2009A 866,313 438,355 438,355 214 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 609,000 669,000 669,000 233 2013 LID 2,400.813 2,949,390 2,949,390 301 Land Acquisition, Park Devl. 3,902,000 4,002,000 6,602000 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 1.8,422,000 17,699,000 17,699,000 402 Sewer 19,980.000 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 x x 11/3/2016 2016 Year End Budget Amendments 2016 Departmental Expenditure Reductions Salary & Other Total benefits TOTAL DEPARTMENTAL EXPENDITURE REDUCTIONS $ (620,000) $ (391,000) $ (1,011,000) MAYOR (115,000) 000.03.512 JUDICIAL 000.03.512.500.41.00 PROFESSIONAL SERVICES (20,000) 000.03.513 EXECUTIVE 000.03.513.100.41.02 PROFESSIONAL SERVICES MISC. (50,000) 000.03.558 PLANNING & COMMNTY DEVELOPMENT 000.03.558.700.41.00 PROFESSIONAL SERVICES (45,000) (115, 000) CITY ATTORNEY (170,000) (170,000) 000.06.515.300.41.03 SPECIAL MATTERS (100,000) 000.06.515.300.41.00 PROFESSIONAL SERVICES (70,000) COMMUNITY DEVELOPMENT (40,000) (160,000) (200,000) 000.08.558.501 BLDG, PERMITS, PLAN REVIEW 000.08.558.501.11.00 SALARIES (120,000) 000.08.558.501.21.00 FICA (8,000) 000.08.558.501.23.00 PERS (10,000) 000.08.558.501.24.00 INDUSTRIAL INSURANCE (5,000) 000.08.558.501.25.00 MEDICAL,DENTAL,LIFE,OPTICAL (10,000) 000.08.558.501.25.97 SELF INSURED MEDICAL & DENTAL (7,000) 000.08.558.501.49.02 MISCELLANEOUS (40,000) PUBLIC WORKS (80,000) (93,000) (173,000) 000.13.518.300 CUSTODIAL/JAN ITOR/SECU RTY SVCS 000.13.518.300.11.00 SALARIES (20,000) 000.13.518.300.25.00 MEDICAL,DENTAL,LIFE,OPTICAL (6,000) 000.13.543.130 ENGINEERING PLANS AND SERVICES 000.13.543.130.11.00 SALARIES (55,000) 000.13.543.130.25.97 SELF INSURED MEDICAL & DENTAL (12,000) 000.13.543.130.41.00 PROFESSIONAL SERVICES (80,000) PARKS - (68,000) (68,000) 000.15.576.800 GENERAL PARKS 000.15.576.800.11.00 SALARIES (60,000) 000.15.576.800.25.97 SELF - INSURED MEDICAL & DENTAL (8,000) FINANCE (215,000) (70,000) (285,000) 000.05.514.230.11.00 SALARIES (40,000) 000.05.514.230.12.00 EXTRA LABOR (30,000) 000.05.514.230.49.03 CLAIMS AND JUDGMENTS (215,000) 17 2016 Year End Budget Amendment Detail 2016 Increase (Decrease) I Ref Explanation Acct Desc Beg Fund Balance Expense Revenue End Fund Balance GENERAL FUND POLICEmEPARTMENT Category 2 - Revenue Backed 1 .Reimbursement from the Washington Auto Theft Prevention ±WATPA grant !Authority (WATPA) grant for salary and benefits for a !revenue detective assigned as a Auto Theft Task Force (ATTF) I g r-- - - - - -- ,Salaries (Detective. Began July 1, 2015. This item was presented to 1--- - - - - -- Finance & Safety Committee at the March 22, 2016 meeting. � Benefits 2 'Reimbursement of salary and benefits for an officer assigned IWSCJTC BLEA has a trainer at the Washington State Criminal Justice Training reimbursement 'Center (WSCJTC) for the Basic Law Enforcement Academy 'Salaries ,(BLEA), began June 1, 2015. Three year agreement. This r-- - - - -- item was presented to Finance & Safety Committee at the Benefits IMarch 22, 2016 meeting. ! 1 3 !COPS grant; previously the grant expenditure budget was Grant revenue reduced by the grant revenue and no grant revenue budget L-- - - - - -- Salaries 'was recorded. This amendment corrects for this by adding I__— _ —_ —_— the revenue budget and the corresponding expenditure Benefits budget. This item was presented to Finance & Safety ' Committee at the March 22, 2016 meeting. II 4 Boeing Founders Day Event - reimburseable services providediSecurity Revenue Ibythreedepartments - Police, Fire and Technology Services -- Overti- m— e- - -- I Benefits Category 3 - Carryovers T 5 !Spillman Records Management System carryover from 2015. (Capital asset The 2015 budget was not used and is being carried to 2016. 1 'The system has been acquired and will be paid for in entirety' ,in 2016. 6 Spillman Records Management System carryback from 2017. ,Capital asset IThe system was acquired and implemented ahead of I schedule; it will be paid for in entirety in 2016. The 2017 budget is therefore moved to 2016. 318,896 318,896 - 112,100. I I I I -- — — —'- -- - -- J 84,300 ' ' -------- I-------- I-------- I---- - - - --1 i 27,800 - ' 126,200 I 1 , 1 1 90,000 -r-------r-------1 -- — - - - -- - -r— — - —,- - - - -- ' 36,200 I I I - 51,500 I - - - — - - — - - — - - — - - — - - — - - — - - — - - — - - — - - 27,100 ___—_ _— __I— __—__— _I_— __— __— I__ —__ —__ I 24,400 ; I I I I 1 1 1 29,0961 I ---------- - -25- ,- -075 - — - - — - - — - - — - - — - - , - 4,021 383,000 , (383,000) 1 137,000 1 1 246,000 I I 1 7 Police Department Total - I 701,896 I 318,896 ! (383,000)1 FIREL1EPARTMENT Category 2 - Revenue Backed I 8 !Boeing Founders Day Event - reimburseable services providedlSecurity Revenue 'by three departments - Police, Fire and Technology Services 'Overtime !Benefits ---- - — - -- 1 37,805 i 37,805_1_ _ _ _ _ _ 37,805 - - — - - — - - — - - — - — - - — - 31,217 6,588 1 I ! - I 9 !Fire Department Total I 37,805 ' 37,805 - 11/3/2016 191.of5 2016 Year End Budget Amendment Detail 2016 Increase (Decrease) I Ref Explanation Acct Desc Beg Fund Balance Expense Revenue End Fund Balance MAYORG?&E ITWATTORNEY Category 1 - Existing Service Levels or Plans 10 IReduce budget for under expenditures !See expenditure I 'reduction list 11 'City Attorney, reduce for under expenditures 'See expenditure . I 'reduction list Category 3 - Carryovers I 12 'Lazerfiche Rio digital records software upgrade. This item 'software was presented to the Finance and Safety Committee on I I March 22, 2016. i I , I I , I— I I (285,000), (115,000)1 I (170,000)' I 93,179 93,179 I I — — —I - —, 285,000 1 , I I ' , (93,179) 1 i ' I I 13 I Mayor Total (191,821) - 191,821 COMM UNI TYI DEVELOPMENT ' Category 1- Existing Service Levels or Plans I 14 (Reduce budget for underexpenditures 'See expenditure I 'reduction list 15 Reduce budget for underexpenditures - salary & benefits See expenditure (reduction list 1 I (200,000) (40,000)1 I_ 160,000 , I _ 200,000 I 1 I I I I 16 Community Development Total (200,000) 200,000 I PUBLICWifORKSC'$if STREETS Category 1 - Maintain Current Service Levels I 17 Move property insurance from Finance to Public Works ,Property 1Facilities 1lnsurance 18 'Reduce budget for underexpenditures 'See expenditure 1 .reduction list 19 'Reduce budget for underexpenditures - salary & benefits 'See expenditure I :reduction list I I (66,000) 107,000 1 (80,000)1 _ - - — - I- (93,000): I — - - - -- - — � 66,000 1 I I- - - - - - - - I I I 20 i Public Works Total (66,000): I 66,000 i PARKSIMIRECREATION Category 1 - Existing Service Levels or Plans I 21 'Reduction for underspending in Parks - salary & benefits (See expenditure 1 1 - - -1— — — — — — — — — — — -------- 1reduction list - — 22 REACH after school program staffing Extra labor Category 2 - Revenue Backed i 23 Revenue and expenditures for the expanded preschool Revenue - - - - program; increased services were approved by Council at the [Salaries - - .5 - to-.75 :August 3, 2015 regular council meeting. This amendment :Fll` - — - — - — !adjusts the 2016 budget for these increased services. Extra Labor -- 1 (Benefits _ I Supplies - - -- _ _ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 'Prof Services 24 ,Partners in Community Health (PICH) grant additional funding,Revenue 'through supplemental grant awards. Approved by Council at -- - -- --- 'Expenditures 'the 9/19/16 meeting. I (28,000) (68,000), 1 ------ - I— - - — - - — - I- — - - — - - — 40,000 . 50,200 , 36,950 r 21,750 -------- 1--- -- -- -1 ------ -,--- I 13,485 — — 1---- 8,813 -�— -- — _ _ ; _11,102 ' — 1— — 1_100' — — —1 500 ' 15,200 — — — ! — —15,-2-00-1- 15, — 200 r — , 28,000 1 , I- - — - - — - - -I 1 (13,250), —I - - - - -1 I- - — - - - - - J - - - - - -1 ' , - , — — I 7 25 I Parks & Recreation Total I . 1 22,200 , 36,950 , 14,7501 20 11/3/2016 2 of 5 2016 Year End Budget Amendment Detail 2016 Increase (Decrease) Ref Explanation Acct Desc Beg Fund Balance Expense Revenue End Fund Balance FINANCE Category 1 - Existing Service Levels or Plans 26 'Reduce budget for underexpenditures 'See expenditure -- — - I — - — - — - — - — - — - — - — - — - — - — - — - — - — - — - 'reduction list — 27 ; Reduce budget for underexpenditures - salary & benefits ;See expenditure reduction list 28 , Move property insurance from Finance to Public Works ,Property I Facilities I Insurance (392,000) (215,000)1 (70,000): (107,000) — — —I I — — —I- 1 392,000 -- — J I 1 29 'Finance Total I (392,000) - 392,000 TECHNOLOGYE KINNOVATIONIZSERVICES Category 1 - Existing Service Levels or Plans 30 ;Additional budget for director transitional costs ;Salaries & overtime Category 2 Revenue Backed — — — — — — — - — - T------ — 31 !Boeing Founders Day Event - reimburseable services rovided,Securit Revenue I by three departments - Police, Fire and Technology Services 1-Overtime I 'Benefits Category4- Initiatives -- - — - — - — - — - — - — - — - — - — - T-- - - - - - — 32 :Additional service request; approved by Council on 10 /17 /16* professional I 'services, other - -j 110,000 110,000 , I 1,472 1,235 I 237 - -- 170,240 ; 170,240 I I - I j 1,472 1,472 1 � - - - - -- —j i (110,000)1 I I 1 - I 1 I - -- (170,240)1 1 33 'Technology Services Total I I 281,712 ' 1,472 ' (280,240)1 TRANSFERS,C3?EVENUE & THER Category 1 Existing Service Levels or Plans 34 ■Adjust budgeted General Fund beginning fund balance to Beginning fund .2015 actual !balance 35 .Increase gambling tax revenue budget to reflect revenue Gambling Tax !increase 36 1 Reduce transfer into Arterial Street Fund. REET received 'exceeded budget by $900,000 providing supplanting the need for funding from the General Fund - - — -I— — --- - - - - -- ---- 1--- - - - - -- 37 Additional transfer to Contingency Reserve fund for the discretionary one time revenue reserve and to adjust the lending fund balance for increased ongoing revenues. 1,558,000 1,558,000 ; (525,000); (800,000) 275,000 600,000 i 600,000 ; 2,683,000 j I I 38 ,Transfers, Revenue & Other Total 1,558,000 (525,000) 600,000 2,683,000 Total General Fund 000 1,558,000 (331,208) 995,123 2,884,331 Less beginning fund balance adjustment Addition to fund balance General fund net additiona before 2016 year -end budget amendments ** General fund net additiona after 2016 year -end budget amendments ** 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) (1,558,000) 1.326.331 (1,324,048) 2.283 11/3/2016 213 of 5 2016 Year End Budget Amendment Detail 2016 Increase (Decrease) Ref Explanation Acct Desc Beg Fund Expense Revenue End Fund Balance Balance CONTINGENCY FUND 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 150,000 - !minimum fund balance stipulated in the reserve policy. I I I I I - -1— -1 -- 40 'Transfer in from the General Fund for the discretionary one- 'Transfer In ; 125,000 'time revenue reserve stipulated in the revised Reserve Policy � 1 I Total Contingency Fund 105 - 275,000 275,000 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 i — - balance Total Residential Street 750,000 1 - - 750,000 ARTERIAL STREET FUND 104 Category 1- Existing Service Levels or Plans 1 2,700,000 1 - 1 (800,000) 1,900,000 42 Reduce transfer in from General Fund; unexpected increase ,Transfer In 1 I (800,000) lin 2015 REET revenue of over $800,000 provides sufficient 1 'funding 1 I I I 43 'Adjust beginning fund balance to reflect 2015 actual results; 'Beginning fund 2,700,000 1 I I '$2.3 million represents unspent bond proceeds for the 'balance ; Boeing Access Road Bridge project 1 1 1 1 1 Total Arterial Street 2,700,000 - (800,000) 1,900,000 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 !through September 30, 2016; most of this stems from the ! 12013 motel seizures. 45 ;Additional expenditure budget to ensure adequate coverage *various 50,000 1 of actual costs. Total Seizure Fund 109 50,000 575,000 525,000 i i i LOCAL IMPROVEMENT DISTRICT (LID) FUND 233 Category 1- Existing Service Levels or Plans 46 . Increase principal payments to reflect corresponding increase LID debt !in LID assessment payments; 7 assessments were paid in full !principal lin 2015. 1 300,000 - (300,000) 300,000 - Total LID Fund 233 300,000 - (300,000) LAND ACQUISITION FUND 301 Category 3 - Carryovers I 47 Adjust beginning fund balance based on actual 2015 results Beginning fund 'balance 48 'Duwamish Gardens - Project planned for 2015 but carried 'Grant revenue ,forward to 2016. CIP expenditures 1 1 1,800,000 800,000 1 800,000 1,800,000 1,800,000 . 1 1 1 800,000 800,000 1 Total Land Acquisition Fund 301 1,800,000 800,000 800,000 1,800,000 22 11/3/2016 4 of 5 2016 Year End Budget Amendment Detail 2016 Increase (Decrease) Ref Explanation Acct Desc Beg Fund Expense Revenue Balance End Fund Balance SELF INSURED HEALTHCARE FUND 502 Category 1 - Existing Service Levels or Plans 49 Additional budget to ensure sufficient coverage of actual :medical claims (costs Total Self Insured Healthcare Fund 502 200,000 Q (200,000) - 200,000 (200,000) TOTAL AMENDMENT TO 2015 -2016 BIENNIAL BUDGET $ 6,808,000 $ 1,018,792 $ 1,845,123 $ 7,634,331 11/3/2016 21 of 5