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Home My WebLink AboutReg 2016-11-21 Item 4C - Ordinance - 2016 Budget AmendmentCOUNCIL AGENDA SYNOPSIS Initials ii4eeting Date Prepared by Mayor's review Cnattual rxviery 11/14/16 PMC ,>' 11/21/16 PMC 11/14/16 ❑ Motion AIig Date ❑ Resolution Mfg Dale i,►��F Ordinance ❑ Bid Award Mtg Date 0 Public Hearing MI Other flit, Date Ails Date 11 /21/16 Mtg Date 11/14/16 ITEM INFORMATION 117 STAFF SPONSOR: PEGGY MCCARTHY ORIGINAL AGENDA DATE: 11/14/16 AGENDA ITEM TITLE Approve year -end 2016 budget amendment ordinance CATEGORY Il ,I?i3'euauon 11/14/16 ❑ Motion AIig Date ❑ Resolution Mfg Dale i,►��F Ordinance ❑ Bid Award Mtg Date 0 Public Hearing MI Other flit, Date Ails Date 11 /21/16 Mtg Date 11/14/16 Mtg Date SPONSOR ❑ Council ❑ Mayor ❑ FIR ❑ DCD /r .Finanee ❑ Fire ❑ TS" ❑ P&R i Police ] P3 SPONSOR'S The 2016 year -end budget modification amends the 2015 -2016 biennial budget. Council is SUMMARY being asked to review and approve the ordinance authorizing the amendments. - REVIEWED BY ❑ COW Mtg. Z CA &P ante ❑ Utilities Cmte ❑ Arts Comm. DATE: 11/8/16 14,4 F&S Cmte Comm. CHAIR: • Transportation Cmte ❑ Planning Comm. SEAL • Parks CDMMI1'1'EE RECOMMENDATIONS: SPONSOR /AD COMMITTEE_ 1N. Finance Department Unanimous Approval; Forward to Committee of the Whole COST IMPACT / FUND SOURCE EXPIENDI'I'URE REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED $ Fund Source: Comments: MTG. DATE RECORD OF COUNCIL ACTION 11/14/16 Forward to next Regular Meeting MTG. DATE ATTACHMENTS 11/14/16 Informational Memorandum dated 11/2/16 Ordinance in draft form Year -end budget amendment detail - narrative and spreadsheet formats Ordinance 11/21/16 117 1 8 City of Tukwila Washington Ordinance No. 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 1 3,135,671 104 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: Ward Processing \Ordinances\Budget arnendrnent- 2015.2016 year -end 11 -1 -15 VC bis Page 1 of 2 119 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\Qrdinances\Budget amendment - 2015 -2416 year -end 11 -1 -16 VC: his 120 Page 2 of 2 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 $ 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 5,803,6321 180,000 6,078,632 109 Drug Seizure Fund 180,000 755,000 200 LTGO Bonds 1,415,333 1,415,333 1,415 333 211 Limited Tax G.Q. 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 1,0955 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 5 299,176,531 5 302,176,618 5 8,653,123 $ 310,829,741 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 2,597316 2,597,316 103 City Street 11,081,721 12,385,671 13,135,671 104 Arterial Street 35,906,080 37,08600 38,986,080 105 Contingency 5,703,632 5,803,632 6,078,632 109 Drug Seizure Fund 180,000 1,415,3331 180,000 1,415333 ' 755,000 200 LTGO Bonds 1,413,333 211 Limited Tax G.O. Refunding Bonds. 2008 1423,400 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 2,949390 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 11,55 67,336 11,608,610 11,608,610 502 Insurance Fund 14,280,958 13,274,958 13,274,958 503 insurance - LEOFF I 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 x 121 2016 Year End Budget Amendments 2016 Departmental Expenditure Reductions TOTAL DEPARTMENTAL EXPENDITURE REDUCTIONS MAYOR Other Salary & benefits $ (620,000) $ (391,000) $ (1,011,000) Total (115,000) (115,000) 000.03.512 JUDICIAL 000.03.512.500.41.00 PROFESSIONAL SERVICES 000.03.513 EXECUTIVE 000.03.513.100.41.02 PROFESSIONAL SERVICES MISC. 000.03.558 PLANNING & COMMNTY DEVELOPMENT 000.03.558.700.41.00 PROFESSIONAL SERVICES CITY ATTORNEY 000.06.515.300.41.03 SPECIAL MATTERS 000.06.515.300.41.00 PROFESSIONAL SERVICES COMMUNITY DEVELOPMENT (20,000) ( 50,000) (45,000) (170,000) (100,000) (70,000) (170,000) (40,000) (160,000) (200,000) 000,08.558 000.08.558 .501 BLDG, PERMITS, PLAN REVIEW 501.11.00 SALARIES 000.08.558.501.21.00 000.08.558.501.23.00 000.08.558.501.24.00 000,08.558.501.25.00 000.08,558.501.25 9 7 000.08.558 5000.08.558.501.49.02 PUBLIC WORKS 000.13.518 000.13.518 000.13.518. 000.13.543. 000.13.543. 000.13.543. 000.13.543. FICA PERS INDUSTRIAL INSURANCE MEDICAL,DENTAL,LI FE,OPTICAL SELF INSURED MEDICAL & DENTAL MISCELLANEOUS (40, 000) (80, 000) (120,000) (8,000) (10,000) (5,000) (10,000) (7,000) (93,000) (173,000) .300 CUSTODIAL /JANITOR /SECURTY SVCS 300 11.00 SALARIES 300.25.00 MEDICAL,DENTAL,LIFE,OPTICAL 130 ENGINEERING PLANS AND SERVICES 130.11.00 SALARIES 130.25.97 SELF INSURED MEDICAL & DENTAL 130.41.00 PROFESSIONAL SERVICES PARKS 000.15.576. 00015.576. 000.15.575. (80,000) (20,000) (6,000) (55,000) (12,000) (68,000) (68,000) 800 GENERAL PARKS 800.11.00 SALARIES 800.25.97 SELF - INSURED MEDICAL & DENTAL FINANCE 000.05.514.230.11.00 SALARIES 000.05.514.230.12.00 EXTRA LABOR 000.05.514.230.49.03 CLAIMS AND JUDGMENTS 122 (215,000) (215,000) (60,000) (8,000) (70,000) (40,000) (30,000) (285,000) 2016 Year End Budget Amendment Detail 2016 Increase (Decrease) Ref ; Explanation I Acct Dent Beg Fund Expense Balance Revenue End Fund Balance GENERAL FUND POLICE DEPARTMENT Category 2 - Revenue Backed ' - 318,896 318,896 - 1 `Reimbursement from the Washington Auto Theft PreventioniWATPA grant - 112,100 Authority (WATPA) grant for salary and benefits for a I revenue 1 detective assigned as a Auto Theft Task Force (ATTF)5alaries _ 84,300 Detective. Began July 1, 2015. This item was presented to - - — - — - Benefits Finance & Safety Committee at the March 22, 2016 meeting. , 27,800 2 1 Reimbursement of salary and benefits for an officer assigned 1 WSCJTC BLEA las a trainer at the Washington State Criminal Justice Training ' reimbursement - 126,200 ' Center ( WSCJTC) for the Basic Law Enforcement Academy 'Salaries 90,000 , (BLEA), began June 1, 2015. Three year agreement. This - - — - - -- - ---- - [item was presented to Finance & Safety Committee at the I Benef is 36,200 1 March 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 !- - -- - — - — - - 51,500 I was recorded. This amendment corrects for this by adding I Salaries 27,100 'the revenue budget and the corresponding expenditure 'Benefits ibudget. This item was presented to Finance & Safety 24,400 Committee at the March 22, 2016 meeting. 4 � Boeing Founders Day Event - reimburseable services provided Security Revenue 29,096 1 by three departments - Police, Fire and Technology Services Overtime 25,075 1 Benefits - 4,021 — — — 1 - Category 3 - Carryovers 383,000 (383,000) 5 (Spillman Records Management System carryover from 2015. 1 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 !Spillman Records Management System carryback from 2017. Capital asset 246,000 1The system was acquired and implemented ahead of 'schedule; it will be paid for in entirety in 2016. The 2017 budget is therefore moved to 2016. 7 Police Department Total f - 701,896 318,896 (383,000) FIRE DEPARTMENT Category 2 - Revenue Backed 37,805 37,805 - 8 1 Boeing Founders Day Event - reirnburseable services providedFSecurity Revenue 37,805 j by three departments - Police, Fire and Technology Services [Overtime 31,217 1 ;Benefits 6,588 9 i Fire Department Total ` 37,805 37,805 - 11/3/2016 12of5 2016 Year End Budget Amendment Detail 2016 Increase (Decrease) 1 Ref i Explanation 1 Acct Desc Beg Fund 1 { Balance Expense Revenue End Fund Balance MAYOR & CITY ATTORNEY Category 1- Existing Service Levels or Plan s (285,000) 285,000 10 IReduce budget for under expenditures — — — 1See expenditure (115,000) I 'reduction list 11 I City Attorney, reduce for under expenditures — — 'See expenditure (170,000) 1 a reduction list Category 3 - Carryovers 1 — — 93,179 (93,179) 12 I Lazerfiche Rio digital records software upgrade. This item [software was presented to the Finance and Safety Committee on 93,179 'March 22, 2015. i 13 I Mayor Total i (191,821) - 191,821 COMMUNITY DEVELOPMENT Category 1- Existing Service Levels or Plans (200,000) 200,000 14 IReduce budget for underexpenditures See expenditure reduction list (40,000) 15 I Reduce budget for underexpenditures - salary & benefits [See expenditure (160,000) Ireduction list 16 'Community Development Total r (200,000) - 200,000 PUBLIC WORKS & STREETS Category 1- Maintain Current Service Levels I (66,000) - 66,000 17 ,` Move property insurance from Finance to Public Works !Property 107,000 [Facilities !Insurance — _ 18 IReduce budget for underexpenditures 1See expenditure ireduction list (80,000) — 19 !Reduce budget for underexpenditures - salary & benefits See expenditure ireduction list (93,000) 20 ;Public Works Total (66,000) - 66,000 PARKS & RECREATION Category 1- Existing Service Levels or Plans I (28,000) - 28,000 21 [Reduction for underspending in Parks - salary & benefits [See expenditure (68,000) `reduction list 22 k REACH after school program staffing Extra labor 40,000 Category 2 - Revenue Backed — _ — _ _ _ _ _ _ .. — _ — _ l 50,200 36,950 (13,250) 23 [ Revenue and expenditures for the expanded preschool I Revenue 21,750 program; increased services were approved by Council at the Salaries .5 to-.7-5 13,485 August 3, 2015 regular council meeting. This amendment , F-L — _ adjusts the 2016 budget for these increased services. rExtra Labor 8,813 I [ Benefits — 11,102 Supplies 1,100 _ — _ — Prof Services 5 00 24 I Partners in Community Health (PICH) grant additional funding , g Revenue 15,200 - [through supplemental grant awards. Approved by Council at 1- - - -- - --- - — Expenditures 'the 9/19/16 meeting. 15,200 25 IParks & Recreation Total 1 22,200 36,950 14,750 124 11/3/2016 2 of 5 2016 Year End Budget Amendment Detail 2016 Increase (Decrease) I Ref , Explanation 1 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 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 'Insurance (392,000) (215,000) (70,000) 1107,000) 392,000 29 [Finance Total 1 (392,000) - 392,000 TECHNOLOGY & INNOVATION SERVICES Category i - 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 provided, Security Revenue I by three departments - Police, Fire and Technology Services fdvertime — — — I Benefits Category 4 - Initiatives .. _. ._ _ 32 Additional service request; approved by Council on 10/17/16. ,professional I _ I services, other 110,000 110,000 1,472 1,235 237 170,240 170,240 - 1,472 1,472 (110,000) (170,240) 33 !Technology Services Total I 281,712 1,472 (280,240) TRANSFERS, REVENUE & OTHER 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 ;Reduce transfer into Arterial Street Fund. BEET received !exceeded budget by $900,000 providing supplanting the I Ineed for funding from the General Fund I 37 Additional transfer to Contingency Reserve fund for the i , discretionary one time revenue reserve and to adjust the lending fund balance for increased ongoing revenues. I 1,558,000 1,558,000 (525,000) (800,000) 275,000 600,000 2,683,000 600,000 38 ; Transfers, Revenue & Other Total I 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 1235of 5 2016 Year End Budget Amendment Detail 2016 Increase (Decrease Ref i Explanation Acct Desc Beg Fund Expense Revenue End Fund I Balance Balance CONTINGENCY FUND 105 Category 1- Existing Service Levels or Plans 39 Transfer in from the General Fund to maintain the 10% 'Transfer In , minimum fund balance stipulated in the reserve policy. 40 [Transfer in from the General Fund for the discretionary one- !Transfer In time revenue reserve stipulated in the revised Reserve Policy i 275,000 275,040 150,000 - 125,000 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 7.50,000 - balance Total Residential Street 750,000 - - 750,000 ARTERIAL STREET FUND 104 Category 1 - Existing Service Levels or Plans 1 2,700,000 - (800,000) 1,900,000 (800,000) 42 ,Reduce transfer in from General Fund; unexpected increase Transfer In — !in 2015 REET revenue of over $800,000 provides sufficient 1 (funding 1 43 jAdjust beginning fund balance to reflect 2015 actual results; 'Beginning fund 2,700,000 $23 million represents unspent bond proceeds for the balance r Boeing Access Road Bridge project Total Arterial Street - 2,700,000 - (800,000) 1,900,000 SEIZURE FUND 109 Category i - 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. 1 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 233 300,000 300,000 i Category 1- Existing Service Levels or Plans 46 :increase principal payments to reflect corresponding increase LID debt 1 in LID assessment payments; 7 assessments were paid in full !principal l in 2015. ! (300,000) - Total LID Fund 233 300,000 - (300,000) LAND ACQUISITION FUND 301 Category 3 - Carryovers 1 47 lAdjust beginning fund balance based on actual 2015 results i Beginning fund balance 48 ' Duwamish Gardens - Project planned for 2015 but carried Grant revenue forward to 2016. I IP expenditures 1,800,000 800,000 800,000 1,800,000 1,800,000 800,000 800,000 Total Land Acquisition Fund 301 1,800,000 800,000 800,000 1,800,000 126 11/3/2016 4 of 5 2016 Year End Budget Amendment Detail 2016 Increase (Decrease) Ref Explanation Acct Desc Beg Fund Balance Expense Revenue End Fund Balance SELF INSURED HEALTHCARE F ND 502 C- atego_ry 1= Existing Service Levels or Plans 49 !Additional budget to ensure sufficient coverage of actual ;medical claims !costs Total Self Insured Healthcare Fund 502 200,000 200,000 (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 1257of 5