HomeMy WebLinkAboutReg 2011-06-20 Item 2C - Presentation - 2011 First Quarter Financial ReportMarch, 2011
Summary
City -wide, unreserved fund balances increased $1 5 million in the first quarter
2011 from $49.3 million at December 31, 2010 to $50 9 million at March 31,
2011. The governmental funds contributed $959 thousand to the increase, the
internal service funds contributed $485 thousand to the increase and the enterprise
funds contributed $112 thousand to the increase. The changes in each of the fund
balances is displayed in a table on page 2. Of the governmental funds, the Gen-
eral Fund experienced a decline in fund balance of $110 thousand. This decline
includes a $566 thousand transfer out to the Contingency Fund. The special reve-
nue fund group experienced an increase of $1.2 million including the $566 thou-
sand added to the Contingency Fund. The capital project fund group experienced
a decline of $135 thousand due mainly to the spend down of the bond proceeds
for the emergency management capital equipment.
The enterprise funds had a net increase of $112 thousand comprised mainly of an
$1.15 million increase in the Surface Water Fund combined with a $1 million de-
crease in the other enterprise funds. The decline in the water and sewer funds is
due in part to the Andover Park West emergency sewer repair project. The in-
crease in the Surface Water Fund was expected due to the timing of the semi-
annual billing cycle.
The internal service fund group increase of $485 thousand is attributable mainly
to the $267 thousand increase in the Equipment Replacement Fund and the $168
thousand increase in the healthcare Self- insurance Fund. The Equipment Rental
Fund generated revenue through the interfund billings to City departments and
funds, producing revenue at 25% of the annual budget. However, budgeted pur-
chase, repair and capital expenditure activity did not occur to the same extent,
resulting in the operating surplus.
The City's financial status appears stable as of the end of the first quarter. How-
ever, certain more recent events may affect the operating results of the second
quarter. Generally, the economy has lapsed into a slowdown once again, and spe-
cifically, the ramp up of the Southcenter Access Project at the end of March and
the associated closure of certain sections of Southcenter Parkway may adversely
affect second and third quarter sales tax revenue as access to businesses adjacent
to the construction area have reportedly been impacted by the project.
Unrestricted / Unreserved Fund Balances
GOVERNMENT FUNDS
ENTERPRISE FUNDS
INTERNAL SERVICE FUNDS
Actual 1st Quarter Actual
12/31/2010 Increase 03/31/2011
$28,762,831 $959,540 $29,722,371
11,158,079 112,263 11,270,343
9,461,981 485,722 9,947,703
GRAND TOTAL
$49,382,891 $1,557,526 $50,940,417
Inside this issue:
Fund balances
2 General Fund expense
General Fund revenue
3
General Fund revenue — continued
4
5
Other Funds
6
Foster Golf Course Financial Data
7
3
Fund Balances
General Fund
Hotel /Motel Tax Fund
Street Fund
Arterial Street Fund
Contingency Fund
Fire Equip Cum Reserve
Drug Seizure Fund
Debt Service Funds
Parks Acq Fund
Facility Replacement Fund
General Gov Improvements
Fire Impact Fee Fund
Water Fund
Sewer Fund
Foster Golf Fund
Surface Water Fund
Equipment Replacement Fund
Self- Insurance Fund
LEOFF Insurance Fund
** Unreserved / unrestricted
Fund Balances **
As of March 31, 2011
I � 1
1 $5,646,681
0
$899,916
$670,123
$1,456,606
$745,3
6
-' $283,337
$(8,947)
$4,792,089
1
$2,051,032
11 $1
397,115
■ $165,331
$5,287,667
-II
$2,560,e79
$(20,676)
$3,442,772
$3,589,750
$4,721,605
11.,636,348.
v r
$-
11,623,721
$2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000
Fund
000 General Fund
101 Hotel /Motel Tax Fund
103 Street Fund
104 Arterial Street Fund
105 Contingency Fund
107 Fire Equip Cum Reserve
109 Drug Seizure Fund
Sub -Total Special Revenue Funds
1st Quarter
Actual Increase Actual
12/31/2010 (Decrease) 03/31/2011
$ 5,757,040 $ (110,359) $ 5,646,681
850,106 49,810 899,916
607,646 62,477 670,123
11,053,410 570,311 11,623,721
889,470 567,137 1,456,606
744,890 476 745,366
316,024 (32,687) 283,337
14,461,545 1,217,525 15, 679,070
2 "" Debt Service Funds
3,050 (11,998) (8,947)
301 Parks Acq Fund 4,773,512 18,577 4,792,089
302 Facility Replacement Fund 2,058,647 (7,615) 2,051,032
303 General Gov Improvements 1,553,018 (155,903) 1,397,115
305 Fire Impact Fee Fund 156,018 9,313 165,331
Sub -Total Capital Project Funds 8,541,195 (135,628) 8,405,568
Total GOVERNMENT FUNDS 28,762,831 959,540 29,722,371
401 Water Fund 5,928,552 (640,884) 5,287,667
402 Sewer Fund 2,658,708 (98,128) 2,560,579
411 Foster Golf Fund 280,013 (300,689) (20,676)
412 Surface Water Fund 2,290,807 1,151,965 3,442,772
Total ENTERPRISE FUNDS 11,158,079 112,263 11,270,343
501 Equipment Replacement Fund 3,321,984 267,767 3,589,750
502 Self- Insurance Fund 4,553,247 168,357 4,721,605
503 LEOFF Insurance Fund 1,586,749 49,598 1,636,348
Total INTERNAL SERVICE FUNDS 9,461,981 485,722 9,947,703
GRAND TOTAL $ 49,382,891 $ 1,557,526 $ 50,940,417
Page 2 2011 FIRST QUARTER FINANCIAL REPORT
4
General Fund Revenue
Actual revenue achieved for the first
quarter was 21.25% of the annual
budget instead of the 25% expected,
producing a $1.9 million deficiency.
2011 Annual
Budget
Prorated Budget
Actual
Year -To -Date
Variance
Actual to Prorated
Budget
%of Annual
Budget
$51,180,014
$12,795,004 $10,876,046 ($1,918,958) 21.25%
Property and Sales Taxes
The first quarter revenue deficiency is largely due to
the timing of 2011 property tax collections. Property
tax received through the first quarter represented only
2% of budget. However, the first half year taxes are
due April 30 and therefore most would not have been
collected by the end of the first quarter, March 31. The
property tax collected as of this writing exceeds 50% of
budget which suggests all budgeted property tax will be
collected for the year.
Sales and use tax received in the first quarter totaled $4.6
million which exceeds the prorated budget for this period by
$592,999. The revenue includes sales tax collected in No-
vember 2010, December 2010 and January 2011; sales tax
is received from the state two - months after collection. For
the most up -to -date sales tax information, please see the
Sales Tax Reports prepared and presented to the Finance &
Safety Committee by the Finance Director.
TAX REVENUE
2011 Annual
Budget
Prorated
Budget
Actual
Year -To -Date
Variance
Actual to Prorated
Budget
%of Annual
Budget
Real and Personal Property
Sales and Use Tax
$13,530,000
$3,382,500
$16,025,000
$294,371
$4,006,250
$4,599,249
($3,088,129)
2.18%
$592,999 28.70%
License Fees
Revenue Generating Regulatory License (RGRL) fees
and the Rental Housing License fees generated less
revenue than expected. Even though each of these
revenue sources exceeded the 25% first quarter bench-
mark, with 64.58% and 25.79% of the budget realized
respectively, the majority of the revenue should have
been received in the first quarter since the fees are due
January 31. The $672,968 and $27,450 respective
negative variances - the difference between the annual
revenue budgeted and the first quarter receipts - has
been reduced as of this writing to approximately
$500,000 and $18,850 respectively.
Business license revenue totaled $252,042 for the quar-
ter, or 32.12% of budget. Although most of the business
license revenue is received in the first quarter of the year,
additional revenue is collected throughout the year as well.
The first quarter total of $252,042 is comparable to the first
quarter 2010 total of $244,541. Total business license reve-
nue for 2010 was $550,416.
With the majority of the business licenses now processed,
the Finance Department will begin auditing business license
applications received. This will include requesting copies of
quarterly reports filed by the businesses with the department
Labor & Industries and verifying worker hours reported on
the license applications to confirm the accuracy of the
RGRL fees.
FEE REVENUE
2011 Annual
Budget
Prorated
Budget
Actual
Year -To -Date
Variance
Actual to ANNUAL
Budget
% of Annual
Budget
Revenue Generating Regulatory
License (RGRL)
Rental Housing License
Business Licenses
$1,900,000
$42,750
$784,774
$475,000
$10,688
$196,194
$1,227,032 ($672,968)
$15,300 ($27,450)
$252,042 ($532,732)
64.58%
35.79%
32.12%
Page 3 2011 FIRST QUARTER FINANCIAL REPORT
5
General Fund Revenue Continued
Charges for Services
The General Fund revenue category, charges for
services, yielded only 15.86% of budget producing
a $209,427 negative budget variance. This is par-
tially due to the cyclical nature of the fees as some
of the activates that generate the fees occur more
frequently in the second and third quarter of the
year. The Recreation programs have many more
participants in the summer months; construction
activity, which generates protective inspection fees
and plan check and review fees, also accelerates in
the spring and summer months.
Account detail for selected report line items in the
revenue category, charges for services, is listed be-
low. Additionally, the first quarter 2010 revenue col-
lected for security was $58,155, for plan check and
review fees was $230,866 and for culture and recrea-
tion fee was $120,667.
CHARGES FOR SERVICES
2011 Annual
Budget
Prorated
Budget
Actual
Year -To -Date
Variance
Actual to Prorated
Budget
o
/o of Annual
Budget
SECURITY
Law Enforcement Services
$175,000
$43,750
$23,171
($20,579)
13.24%
Probation Services
$83,000
$20,750
$19,533
($1,217)
23.53%
Protective inspection fees
$225,939
$56,485
$16,403
($40,081)
7.26%
Other
$9,442
$2,361
$2,080
($61,877)
22.03%
TOTAL SECURITY
$493,381
$123,345
$61,188
($103,175)
12.40%
PLAN CHECK & REVIEW FEES
Zoning and subdivision fees
$120,000
$30,000
$26,902
($3,098)
22.42%
Plan checking fees
$670,000
$167,500
$108,798
($58,702)
16.24%
Other
$43,500
$10,875
$14,485
$3,610
33.30%
TOTAL PLAN CHECK & REVIEW
$833,500
$208,375
$150,186
($58,189)
18.02%
CULTURE AND REC FEES
Fitness drop ins, passes
$136,000
$34,000
$37,794
$3,794
27.79%
Youth & Teen programs
$381,000
$95,250
$41,936
($53,314)
11.01%
Adult & Senior Programs
$138,000
$34,500
$28,276
($6,224)
20.49%
Pool program fees
$87,000
$21,750
$20,618
($1,132)
23.70%
TOTAL CULTURE & REC
$742,000
$185,500
$128,623
($56,877)
17.33%
Page 4
6
2011 FIRST QUARTER FINANCIAL REPORT
General Fund Expense
The General Fund expenditures constituted 20.79% of the budget at March 31, 2011, producing a quarterly prorated sav-
ings of $2.2 million. Some of the savings, $1 4 million, comes from delayed transfers out of the general fund and into
other funds. The $8,039,495 annual budget for transfers out of the general fund includes $2,000,000 for transfers to fund
104 - Arterial Street, $2,200,000 to fund 303 - General Government, $2,903,495 to the debt service funds and $936,000 to
other funds. These transfers will be made as the funds are needed.
Most department expenditures are in line with the budget with some departments coming in under budget. The Street
Maintenance department is slightly over budget. This department incurred expenses to mitigate snow conditions in Janu-
ary and in responding to the Andover Park West emergency sewer repair incident. The Municipal Court also appears to
be slightly over budget due to public defender costs being charged to the Court instead of the Mayor's department as
budgeted. When these charges are moved to the correct department (completed after March 31), the Municipal Court
expenditures fall within budget.
Unemployment compensation, which is included with salaries and benefits in the Category report below, is 59.98% of
budget. The costs stem from claims by individuals who separated service at the end of 2010.
GENERAL FUND DEPARTMENT BUDGETS
DEPARTMENTS
Annual Budget
Prorated Budget
1st Qtr Actual
Variance **
%o of Budget
City Council 262,634 65,659
$ 60,765 $ (4,894)
23.1%
Mayor
2,468,436
617,109
438,920
(178,189)
17.8%
Human Resources
542,979
135,745
118,246
(17,498)
21.8%
Finance
1,524,117
381,029
372,492
(8,537)
24.4%
City Attorney
542,731
135,683
60,230
(75,453)
11.1%
Recreation
2,962,377
740,594
617,324
(123,270)
20.8%
Community Development
2,631,309
657,827
589,145
(68,682)
22.4%
Municipal Court
978,529
244,632
253,014
8,382
25.9%
Police
14,267,695
3,566,924
3,393,768
(173,156)
23.8%
Fire
9,948,846
2,487,212
2,455,258
(31,953)
24.7%
Information Technology
1,104,845
276,211
227,529
(48,683)
20.6%
Public Works
3,484,525
871,131
779,067
(92,065)
22.4%
Park Maintenance
922,901
230,725
211,653
(19,072)
22.9%
Street Maintenance
2,603,943
650,986
704,614
53,628
27.1%
Dept20
8,592,495
2,148,124
704,380
(1,443,744)
8.2%
TOTAL. $ 52,838,362 $ 13,209,591
$ 10,986,405
$ (2,223,185)
20.8%
GENERAL FUND CATEGORY BUDGETS
CATEGORIES
Annual Budget
Prorated Budget
1st Qtr Actual
Variance **
% of Budget
Salary and benefits
$ 32,273,035
$ 8,068,259
$ 7,722,659
$ (345,599)
23.9%
Supplies
1,263,574
315,894
163,787
(152,106)
13.0%
Professional services
8,278,858
2,069,715
2,126,247
56,532
25.7%
Intergovernmental
2,878,400
719,600
407,452
(312,148)
14.2%
Capital expenditures
105,000
26,250
-
(26,250)
0.00%
Miscellaneous general
8,039,495
2,009,874
566,260
(1,443,614)
7.0%
TOTAL
$ 52,838,362
$ 13,209,591
$ 10,986,405
$ (2,223,185)
20.8%
Pages 2011 FIRST QUARTER FINANCIAL REPORT
7
Other Governmental funds
Fund 104 - Arterial Street Fund. Capital expen-
ditures and related activity in the Arterial Street
fund were below budget for two main reasons.
First, construction on the Southcenter Parkway
Extension project was delayed due to an unan-
ticipated federal permitting requirement. Sec-
ondly, the Southcenter Access Project
(Klickitat) did not begin construction until the
end of March, the end of the first quarter.
Fund 303 - General Government Fund. Expen-
ditures were made for the new telephone system
funded by the 2010 bond proceeds. Certain
budgeted expenditures for removal of the flood
prevention materials, the Hesco barriers and the
Super Saks, were not incurred. Removal of these
measures has been postponed until the Howard
Hanson dam is re- examined by the Army Corp of
Engineers. The removal will also be coordinated
with the neighboring cities of Auburn and Kent.
Enterprise funds
Fund 401 -Water Fund. The Wa-
ter fund realized a fund balance
decline of $640 thousand. Of this,
$269 thousand is attributable to
water sales coming in at 19.32% of
budget instead of 25% of budget as
anticipated Water consumption
and rates increase in the summer
months. As such, water sale reve-
nue is expected to reach targeted
levels by the second or third quar-
ter.
Intergovernmental revenue is also
below budget. This revenue per-
tains to the water system work be-
ing done in connection with the
Southcenter Parkway Extension
project. 2011 cost reimbursements
had not been received as of the end
of the quarter.
Fund 402 -Sewer Fund. The
Sewer fund realized a fund bal-
ance decline of $98 thousand
which is less than the projected
$335 thousand decline. The An-
dover Park West emergency
sewer repair caused unantici-
pated expenditures raising costs
for certain line items.
Fund 411 — Foster Golf
Course. The golf course experi-
enced a $300,689 decline in fund
balance for the first quarter. An
annual decline of $372,169 was
budgeted. Only 5.43% of reve-
nue was realized in the first quar-
ter due primarily to the seasonal
nature of golf revenues. The first
quarter of the year is less conducive
to playing golf because of the wet
and cold weather. It can be the slow-
est revenue generating quarter of the
year. Also, the budgeted transfer in
of funds from the general fund was
not realized.
Expenditures were 17.71% of
budget and include the $55,379 quar-
terly charge for the 2011 indirect
cost allocation.
To better understand the finances of
the golf course, a schedule is in-
cluded on page 7 of this report com-
paring 2006 to 2010 actual revenues
and expenses and 2011 budgeted
revenue and expense. The schedule
is annotated to identify interfund
transactions and provide other infor-
mation.
Page 6
8
2010 FOURTH QUARTER FINANCIAL REPORT
Foster Golf Course Comparative Financial Data
Revenue
General Revenue
Sales and Use Taxes
Excise Taxes
Total General Revenue
Charges for Services
Sale of Merchandise
Greens Fees, Instruction
Total Charges for Services
Miscellaneous Revenue
Investment Earnings
Rents and Concessions
Concession contract proceeds
Other Misc Revenue
Total Miscellaneous Revenue
Transfers In
Total Revenue
2006
2007
ACTUAL
2008 2009
BUDGET
2010 2011
$ 644,321 $ 500,000 $ 500,000 $ 327,999 $ 329,527 $
1,152 2,011 2,240 560 2,867
- (a)
1,570
645,473 502,011 502,240 328,559
163,302 177,175
1,059,081 1,080,308
1,222,383 1,257,483
22,998 34,920
196,071 266,909
328,517 (254,684)
1,808 706
549,395 47,852
170,262
1,106,524
1,276,786
22,303
259,484
25,171
306,957
157,967
1,043,663
1,201,630
3,079
220,729
2,076
225,884
332,394
1,570
132,220 148,000
1,023,689 1,205,500
1,155,909 1,353,500
1,213 1,130
267,192 331,000
(640)
267,765 332,130
225,000 (a)
2,417,250 1,807,346 2,085,984
1,756,073
1,756,067 1,912,200
Expenditures
02 AR Bad debt expense
11 Salaries
12 Extra Labor
13 Overtime
21 FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
26 Unemployment Compensation
28 Uniform Clothing
31 Office & Operating Supplies
34 Items Purchased for Resale
35 Small Tools & Minor Equipment
41 Professional Services
42 Communication
43 Travel
44 Advertising
45 Operating Rentals & Leases
45 -94 Equipment rental - O &M
45 -95 Equipment rental - replacement
46 Insurance
47 Public Utility Services
47 -09 Maintenance building
48 Repairs & Maintenance
49 Miscellaneous
53 Excise Taxes
54 Interfund admissions tax
64 Capital Outlay
71 Debt Service Principal Bonds
75 Debt Service Principal Capital lease
81 Debt Service Interest
Total Foster Golf Course Fund
(a)
(b)
( c)
(d)
(e)
(f)
Transfers Out
601,132
122,267
3,803
48,625
19,299
12,374
111,527
6,405
763
94,208
104,492
2,084
2,596
7,886
330
4,218
126,312
67,649
43,964
13,550
48,308
9,664
11,186
9,342
6,732
37,656
425,000
30,871
206,599
2,057,563
10,236
Total Expenses 2,067,799
Net Revenue Over (Under) Expense $ 349,451
Cash and investments $ 365,509
543,795
117,410
2,948
49,592
36,893
10,559
123,185
5,794
734
60,165
121,094
2,489
1,848
7,321
88
18,594
120,152
58,233
47,589
13,588
109,565
9,702
17,598
7,315
6,786
163,785
552,898
115,840
4,057
51,481
47,462
12,321
136,436
2,197
1,022
68,875
125,492
3,150
5,250
7,457
119
24,752
130,913
66,422
46,787
13,372
(26,201)
10,942
17,586
8,570
7,077
625,142
112,614
2,211
54,462
46,676
15,286
147,044
3,087
1,130
95,340
91,402
3,183
9,185
9,261
10
24,353
114,300
55,255
42,834
14,678
66,210
16,649
58,703
11,551
6,445
61,749
35,109 -
445,000 218,703
32,360 116
191,302 159,668 150,824 146,266
2,081,285 1,952,511 1,806,953 2,171,829
10,816 12,650 13,140 221,515
2,092,101 2,121,479 1,965,161 1,820,093 2,393,344
$ (284,755) $ (35,495) $ (209,089) $ (64,026) $ (481,144)
$ 445,471 $ 333,055 $ 103,773 $ 8,204
460,000
1,424
173,993
2,109,330
12,149
(f)
656,188 661,242 (b)
94,584 133,900
2,405 6,885
54,490 49,536
36,915 46,046
18,651 14,110
144,454 116,762
8,325 11,000
1,181 1,200
50,819 98,908
94,351 130,500
6,305 2,500
7,242 10,000
8,595 9,700
31 1,250
1,672 7,000
104,608 109,475
55,253 57,975 (c )
35,433 47,000 (c )
11,706 15,195
45,743 64,765
11,191 4,000 (d)
43,141 36,000
12,822 39,722
6,369 6,000
60,562 66,000 (e)
75,000
184,972 203,892
Expense to general fund.
Includes 25% of Parks & Rec Director's salary and benefits.
Revenue to equipment rental fund, 501.
Maintenance building costs; structure is also used by Park Maintenance; cost of building, $1,365,655 was paid for and resides in this fund.
Revenue to general fund.
Unreimbursed expenditures made on behalf of Gordon's On the Green
Page 7
2010 FOURTH QUARTER FINANCIAL REPORT
9
City of Tukwila
General Fund 000 - Revenue and Expenditures
As of March 31, 2011
25.00%
2008 2009 2010 2011
Three
Year Annual Actual % of
Actual Actual Actual Change Budget Year -To -Date Budget
Revenue
General Revenue
Property Taxes $ 11,115,973 $ 12,190,219 $ 13,188,942 18.65% $ 13,530,000 $ 294,371 2.18%
Sales and Use Taxes 12,903,174 12,903,214 11,534,066 - 10.61% 16,025,000 4,599,249 28.70%
Revenue Generating Regulatory Tax 0.00% 1,900,000 1,227,032 64.58%
Rental Housing license fee 0.00% 42,750 15,300 35.79%
Admissions Tax 327,911 582,756 583,213 77.86% 636,000 115,563 18.17%
Utility Taxes 3,934,210 4,359,292 4,063,953 3.30% 4,723,000 1,131,472 23.96%
Interfund Utility Tax 1,813,277 1,360,197 0.00% 1,426,000 388,379 27.24%
Excise Taxes 2,173,767 2,567,119 2,109,827 -2.94% 2,585,731 498,009 19.26%
Penalties /Interest 1,826 628 81 - 95.54% 67 27 40.15%
Total General Revenue 30,456,861 34,416,505 32,840,278 7.83% 40,868,548 8,269,401 20.23%
Licenses and Permits
Business Licenses and Permits
Building Permits and Fees
Total Licenses and Permits
481,154 684,141 550,416
1,541,697 599,322 1,068,414
2,022,851 1,283,463 1,618,830
14.39%
- 30.70%
- 19.97%
784,774
1,027,368
1,812,142
252,042
249,023
501,065
32.12%
24.24%
27.65%
Intergovernmental Revenue 2,587,088 4,344,251 3,236,742 25.11% 2,805,177 1,090,533 38.88%
Charges for Services
General Government 61,616 72,547 64,447 4.60% 59,015 9,220 15.62%
Security 805,610 333,729 458,008 - 43.15% 493,381 61,188 12.40%
Engineering Services 1,200 6,200 9,579 0.00%
Transportation 68,793 (24,312) 166,950 142.68% 153,058 13,990 9.14%
Plan Check and Review Fees 934,804 402,188 718,860 - 23.10% 833,500 150,186 18.02%
Culture and Rec Fees 697,358 628,418 701,216 0.55% 742,000 128,623 17.33%
Total Charges for Services 2,569,381 1,412,571 2,115,681 - 17.66% 2,290,533 363,206 15.86%
Fines and Penalties 259,991 230,273 227,552 - 12.48% 205,408 44,338 21.59%
Miscellaneous Revenue
Investment Earnings 328,698 118,713 67,650 - 79.42% 128,757 12,955 10.06%
Rents and Concessions 351,661 374,680 385,055 9.50% 454,391 119,758 26.36%
Insurance Premiums /Recovery 1,776 643 11,666 556.87% 1,000 0.00%
Contributions /Donations 108,013 2,739 7,174 - 93.36% 1,600 110 6.88%
Other Misc Revenue 216,071 109,699 149,982 - 30.59% 97,766 21,132 21.61%
Total Miscellaneous Revenue 1,006,219 606,475 621,526 - 38.23% 683,514 153,955 22.52%
Sale of Capital Assets 53,592 989,608 308 700,500 0.00%
Transfers In 2,215,982 3,156,300 2,461,806 11.09% 1,814,192 453,548 25.00%
Total Revenue 41,171,965 46,439,446 43,122,724 4.74% 51,180,014 10,876,046 21.25%
Expenditures
City Council 261,235 251,563 242,851 -7.04% 262,634 60,765 23.14%
Mayor's Office 2,172,512 2,492,492 2,228,656 2.58% 2,468,436 438,920 17.78%
Human Resources 565,094 506,060 464,095 - 17.87% 542,979 118,246 21.78%
Finance 1,932,285 1,963,333 2,183,069 12.98% 1,524,117 372,492 24.44%
Legal 728,980 685,691 578,908 - 20.59% 542,731 60,230 11.10%
Recreation 3,158,534 3,350,801 3,130,852 -0.88% 2,962,377 617,324 20.84%
Community Development 3,066,717 2,779,459 2,635,296 - 14.07% 2,631,309 589,145 22.39%
Court 1,136,752 1,181,132 1,208,632 6.32% 978,529 253,014 25.86%
Police 12,699,005 12,994,938 13,165,552 3.67% 14,267,695 3,393,768 23.79%
Fire 10,152,352 9,874,049 9,920,730 -2.28% 9,948,846 2,455,258 24.68%
Information Technology 586,036 951,073 953,361 62.68% 1,104,845 227,529 20.59%
Public Works 3,608,739 5,756,107 4,572,757 26.71% 3,484,525 779,067 22.36%
Parks Maintenance 965,020 979,084 992,222 2.82% 922,901 211,653 22.93%
PW Street Maintenance 2,573,891 2,280,106 2,368,562 -7.98% 2,603,943 704,614 27.06%
Non - Departmental (Dept. 20) 376,896 709,444 252,671 - 32.96% 8,592,495 704,380 8.20%
Total Expenses 43,984,048 46,755,331 44,898,215 2.08% 52,838,362 10,986,405 20.79%
Change in Fund Balance (2,812,083) (315,885) (1,775,492) (1,658,348) (110,360) 6.65%
Beginning Fund Balance 10,517,398 7,705,315 7,389,431 6,100,000 5,757,041 94.38%
10
Ending Fund Balance $ 7,705,315 $ 7,389,430 $ 5,613,939 - 27.14% $ 4,441,652 $ 5,646,681 127.13%
Fund 000 Multi -Year
CITY OF TUKWILA
Expenditures By Department -- through March 31, 2011 % of year expired 25.00%
TOTALS - ALL DEPARTMENTS
Annual Budget
Actual Spent
Remaining
Budget % Spent
CITY COUNCIL
MAYOR
HUMAN RESOURCES
FINANCE
CITY ATTORNEY
RECREATION
COMMUNITY DEVELOPMENT
MUNICIPAL COURT
POLICE
FIRE
INFORMATION TECHNOLOGY
PUBLIC WORKS
PARK MAINTENANCE
STREET MAINTENANCE & OPERATION
DEPT 20 - CONTRIBUTIONS / FUND BALANCE
TOTAL
$ 262,634
2,468,436
542,979
1,524,117
542,731
2,962,377
2,631,309
978,529
14,267,695
9,948,846
1,104, 845
3,484,525
922,901
2,603,943
8,592,495
$ 52,838,362
$ 60,765
438,920
118,246
372,492
60,230
617,324
589,145
253,014
3,393,768
2,455,258
227,529
779,067
211,653
704,614
704,380
$ 10,986,405
$ 201,869 23.14%
2,029,516 17.78%
424,733 21.78%
1,151,625 24.44%
482,501 11.10%
2,345,053 20.84%
2,042,164 22.39%
725,515 25.86%
10,873,927 23.79%
7,493,588 24.68%
877,316 20.59%
2,705,458 22.36%
711,248 22.93%
1,899,329 27.06%
7,888,115 8.20%
$ 41,851,957 20.79%
01 - CITY COUNCIL
Annual Budget
Actual Spent
Remaining
Budget % Spent
11 SALARIES
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE & OPERATING SUPPLIES
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
49 MISCELLANEOUS
CITY COUNCIL
174,426
13,022
6,013
2,486
19,417
3,870
1,500
4,400
25,000
12,500
262,634
43,059
3,248
1,116
432
6,101
86
103
1,068
4,819
735
60,765
131,367
9,774
4,897
2,054
13,316
3,784
1,397
3,332
20,181
11,765
201,869
24.69%
24.94%
18.55% (a)
17.36% (a)
31.42%
2.21%
6.85%
24.27%
19.28%
5.88%
23.14%
03 - MAYOR
Annual Budget
Actual Spent
Remaining
Budget % Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOREQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49 -00 Miscellaneous
49 -01 Memberships, dues, subscriptons
49 -02 Microfilm imaging
49 -03 Employee appreciation night
49 -04 Recorded documents
49 -05 Registrations
49 -08 Credit card fees
49 -51 CTR reimbursement
49 -53 Hearing examiner fees
49 -56 Green initiatives
51 INTERGVRNMTL PROFESSIONAL SVCS
64 MACHINERY & EQUIPMENT
MAYOR
963,795
15,500
573
69,547
67,134
3,780
162,604
33,856
2,435
755,570
85,300
19,600
17,250
32,093
17,000
174,899
34,115
40,900
16,500
15,000
4,300
2,500
431
1,000
2,000
58,153
26,500
21,000
2,468,436
239,787
162
18,235
12,741
622
40,724
5,137
61,958
12,443
1,640
1,914
4,294
655
37,468
7,556
27,144
554
34
2,050
130
1,138
438,920
724,008
15,500
411
51,312
54,393
3,158
121,880
28,719
2,435
693,612
72,857
17,960
15,336
27,799
16,345
137,431
26,559
13,756
16,500
14,446
4,300
2,500
397
(1,050)
2,000
58,023
25,362
21,000
2,029,516
24.88%
0.00%
28.30%
26.22%
18.98% (a)
16.46% (a)
25.04%
15.17%
0.00%
8.20% (b)
14.59%
8.37%
11.10%
13.38%
3.85%
21.42%
22.15%
66.37% (c)
0.00%
3.70%
0.00%
0.00%
7.93%
205.00%
0.00%
0.22%
4.29%
0.00%
17.78%
11
CITY OF TUKWILA
Expenditures By Department -- through March 31, 2011 % of year expired 25.00%
04 - HUMAN RESOURCES
Annual Budget
Actual Spent
Remaining
Budget % Spent
11 SALARIES
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE & OPERATING SUPPLIES
41 PROFESSIONAL SERVICES
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
HUMAN RESOURCES
326,100
24,073
22,729
1,243
53,340
7,103
79,050
2,500
9,000
50
4,791
13,000
542,979
80,967
5,987
4,296
218
13,303
207
8,589
1,269
8
3,401
118,246
245,133
18,086
18,433
1,025
40,037
6,896
70,461
2,500
7,731
42
4,791
9,599
424,733
24.83%
24.87%
18.90% (a)
17.52% (a)
24.94%
2.91%
10.87%
0.00%
14.10%
16.44%
0.00%
26.16%
21.78%
05 - FINANCE
Annual Budget
Actual Spent
Remaining
Budget % Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE & OPERATING SUPPLIES
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49 -00 Miscellaneous
49 -03 Claims and judgments
49 -08 Credit card fees
64 MACHINERY & EQUIPMENT
FINANCE
937,888
10,000
1,147
69,527
65,267
3,729
192,942
24,849
190,000
1,000
5,000
5,000
12,768
11,900
868
5,000
1,524,117
234,753
10,792
18,473
12,999
677
49,227
2,530
12,359
240
286
355
29,802
9,309
17,525
2,968
372,492
703,135
10,000
(9,645)
51,054
52,268
3,052
143,715
22,319
177,641
760
4,714
4,645
(17,034)
2,591
(17,525)
(2,100)
5,000
1,151,625
25.03%
0.00%
940.85% (e)
26.57%
19.92% (a)
18.15% (a)
25.51%
10.18%
6.50%
23.99%
5.72%
7.09%
233.41 %
78.23%
0.00%
341.91%
0.00%
24.44%
06 - CITY ATTORNEY
Annual Budget Actual Spent
Remaining
Budget % Spent
12 EXTRA LABOR
21 FICA
24 INDUSTRIAL INSURANCE
31 OFFICE & OPERATING SUPPLIES
41 PROFESSIONAL SERVICES
41 -00 Professional services
41 -01 Contracted Attorney services
41 -02 Contracted prosecution service
41 -03 Special matters
42 COMMUNICATION
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
CITY ATTORNEY
12
2,500
795
436
5,000
528,000
2,000
324,000
102,000
100,000
2,500
500
2,000
1,000
542,731
1
1,054
58,873
149
22,057
14,200
22,468
301
60,230
2,500
795
435
3,946
469,127
1,852
301,943
87,800
77,532
2,500
500
2,000
699
482,501
0.00%
0.00%
0.32%
21.08%
11.15%
7.43%
6.81%
13.92%
22.47%
0.00%
0.00%
0.00%
30.15%
11.10%
(f)
(9)
(h)
CITY OF TUKWILA
Expenditures By Department -- through March 31, 2011
% of year expired 25.00%
07 - RECREATION
Remaining
Annual Budget Actual Spent Budget % Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
26 UNEMPLOYMENT COMPENSATION
31 OFFICE & OPERATING SUPPLIES
34 ITEMS PURCH. FOR INVENT /RESALE
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS & LEASES
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49 -04 Trip admissions Seniors
49 -05 Trip admissions Youth
49 -08 Special Accomodations
53 EXT TAXES & OPERATING ASSMNTS
RECREATION
1,287,105
413,115
5,600
149,982
106,625
38,378
270,346
95,811
14,200
200,966
31,380
8,400
21,400
56,363
110,000
57,550
95,156
10,800
12,460
2,000
322,968
76,861
30,105
19,100
7,068
69,864
1,246
10,341
4,476
14,335
1,856
495
210
10,642
35,863
5,278
6,606
116
475
9
2,962,377
617,324
964,137
336,254
5,600
119,877
87,525
31,310
200,482
(1,246)
85,470
9,724
186,631
29,524
7,905
21,190
45,721
74,137
52,272
88,550
10,684
11,985
2,000
(9)
2,345,053
25.09%
18.61 %
0.00%
20.07%
17.91
18.42%
25.84%
0.00%
10.79%
31.52%
7.13%
5.92%
5.89%
0.98%
18.88%
32.60%
9.17%
6.94%
1.07%
3.81%
0.00%
0.00%
20.84%
08 - COMMUNITY DEVELOPMENT
Annual Budget Actual Spent
Remaining
Budget % Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
51 INTERGVRNMTL PROFESSIONAL SVCS
COMMUNITY DEVELOPMENT
1,723,487
37,650
5,672
129,074
120,892
10,321
256,470
1,805
34,182
600
161,208
4,500
13,500
33,773
1,000
57,865
21,310
18,000
2,631,309
423,506
8,195
509
32,518
22,800
2,587
64,228
1,299,981
29,456
5,163
96,556
98,092
7,734
192,242
1,805
4,988 29,194
600
9,899 151,309
129 4,371
44 13,456
8,513 25,260
17 983
5,283 52,582
5,928 15,382
18,000
589,145 2,042,164
a)
(1)
24.57%
21.76%
8.98%
25.19%
18.86% (a)
25.07% (a)
25.04%
0.00%
14.59%
0.00%
6.14%
2.87%
0.33%
25.21%
1.73%
9.13%
27.82%
0.00%
22.39%
13
CITY OF TUKWILA
Expenditures By Department -- through March 31, 2011 % of year expired 25.00%
09 - MUNICIPAL COURT
Annual Budget Actual Spent
Remaining
Budget % Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
26 UNEMPLOYMENT COMPENSATION
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
49 -01 Pro Tem Judge
49 -02 Public Defender
49 -03 Interpreters
49 -04 Court Security
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
64 MACHINERY & EQUIPMENT
MUNICIPAL COURT
602,387
2,500
5,016
45,537
45,436
3,107
96,935
10,908
1,200
106,000
13,000
53,000
40,000
5,550
6,215
2,300
20,438
25,000
978,529
153,095
11,520
8,661
445
22,657
1,446
2,597
46,856
480
27,707
12,023
6,647
1,429
1,184
164
263
2,697
253,014
449,292
2,500
5,016
34,017
36,775
2,662
74,278
(1,446)
8,311
1,200
59,144
12,520
(27,707)
40,978
33,353
4,121
5,031
(164)
2,037
17,741
25,000
725,515
25.41%
0.00%
0.00%
25.30%
19.06% (a)
14.34% (a)
23.37%
0.00% (I)
23.81%
0.00%
44.20%
3.69%
0.00% (b)
22.68%
16.62%
25.76%
19.06%
0.00%
11.43%
13.19%
0.00%
25.86%
10 - POLICE
Annual Budget
Actual Spent
Remaining
Budget % Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
22 LEOFF
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
26 UNEMPLOYMENT COMPENSATION
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS & LEASES
46 INSURANCE
48 REPAIRS & MAINTENANCE
49 -00 Repair and maintenance
49 -01 800 MHZ radio assessment
49 MISCELLANEOUS
49 -00 Miscellaneous
49 -03 Explorer post
51 INTERGVRNMTL PROFESSIONAL SVCS
64 MACHINERY & EQUIPMENT
POLICE
14
6,706,070
5,000
908,812
507,174
301,353
70,637
119,710
1,520,483
171,753
7,500
48,175
61,931
23,300
800
801,628
225,080
166,144
107,644
58,500
57,245
55,895
1,350
2,549,900
15,000
14,267,695
1,588,423
208,669
136,554
79,847
11,923
19,438
341,697
5,642
18,113
26,283
12,225
747
196,915
225,000
157,572
15,107
142,466
5,871
5,301
570
358,851
3,393,768
5,117, 647
5,000
700,143
370,620
221,506
58,714
100,272
1,178, 786
(5,642)
153,640
7,500
21,892
49,706
22,553
800
604,713
80
23.69%
0.00%
22.96%
26.92%
26.50%
16.88% (a)
16.24% (a)
22.47%
0.00% (I)
10.55%
0.00%
54.56% (m)
19.74%
3.21%
0.00%
24.56%
99.96% (n)
8,572 94.84%
92,537 14.03%
(83,966) 243.53% (o)
51,374 10.26%
50,594 9.48%
780 42.22%
2,191,049 14.07% (p)
15,000 0.00%
10,873,927 23.79%
CITY OF TUKWILA
Expenditures By Department -- through March 31, 2011 % of year expired 25.00%
11 - FIRE
Annual Budget
Actual Spent
Remaining
Budget % Spent
11 SALARIES
13 OVERTIME
15 HOLIDAY PAY
21 FICA
22 LEOFF
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
26 UNEMPLOYMENT COMPENSATION
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES
46 INSURANCE
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49 -00 Miscellaneous
49 -05 Uniform cleaning
49 -08 Credit card fees
51 INTERGVRNMTL PROFESSIONAL SVCS
FIRE
5,920,352
421,552
178,248
84,800
256,199
23,438
151,607
1,533,418
1,140
185,580
25,552
55,300
44,670
14,500
499,389
90,000
60,000
41,000
78,101
51,583
26,000
518
284,000
9,948,846
1,527,254
101,481
538
21,614
75,382
2,919
25,620
333,346
7,260
49,530
2,414
4,128
5,896
1,037
127,072
90,000
18,038
10,225
4,049
3,851
45
47,455
2,455,258
4,393,098
320,071
177,710
63,186
180,817
20,519
125,987
1,200,072
(7,260)
1,140
136,050
23,138
51,172
38,774
13,463
372,317
0
41,962
30,775
74,052
47,732
25,955
366
236,545
7,493,588
25.80%
24.07%
0.30%
25.49%
29.42%
12.45% (a)
16.90% (a)
21.74%
0.00%
0.00%
26.69%
9.45%
7.46%
13.20%
7.15%
25.45%
100.00% (n)
30.06%
24.94%
5.18%
7.47%
0.17%
29.31%
16.71%
24.68%
(1)
12 - INFORMATION TECHNOLOGY
Annual Budget
Actual Spent
Remaining
Budget % Spent
11 SALARIES
12 EXTRA LABOR
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49 -00 Miscellaneous
49 -01 Software upgrades
49 -03 Training
64 MACHINERY & EQUIPMENT
INFORMATION TECHNOLOGY
555,627
2,500
42,921
38,706
2,922
127,403
5,766
122,000
1,000
99,000
1,500
1,500
31,500
40,500
35,000
3,000
2,500
32,000
1,104,845
132,166
9,988
7,008
363
30,101
1,757
7,936
32,381
210
386
1,250
3,982
2,238
1,319
425
227,529
423,461
2,500
32,933
31,698
2,559
97,302
4,009
114,064
1,000
66,619
1,290
1,114
30,250
36,518
32,762
1,681
2,075
32,000
877,316
23.79%
0.00%
23.27%
18.10% (a)
12.42% (a)
23.63%
30.48%
6.51%
0.00%
32.71 %
13.98%
25.72%
3.97%
9.83%
6.39%
43.97%
17
0.00%
20.59%
15
CITY OF TUKWILA
Expenditures By Department -- through March 31, 2011 % of year expired 25.00%
13 - PUBLIC WORKS
Annual Budget Actual Spent
Remaining
Budget % Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49 -00 Miscellaneous
49 -08 Credit card fees
49 -50 Neighborhood revitalization
PUBLIC WORKS
1,846,484
3,500
4,556
137,065
128,577
25,742
363,973
3,800
99,460
43,750
31,400
7,750
800
182,163
379,449
165,521
60,535
14,035
2,000
44 500
3,484,525
419,547
4,092
31,831
22,341
3,946
79,475
23,622
133
400
5,551
172
46,215
82,728
57,916
1,098
71
7'
779,067
1,426,937
3,500
464
105,234
106,236
21,796
284,498
3,800
75,838
43,617
31,000
2,199
628
135,948
296,721
107,605
59,437
13,324
1,926
44,187
2,705,458
22.72%
0.00%
89.82% (r)
23.22%
17.38% (a)
15.33% (a)
21.84%
0.00%
23.75%
0.30%
1.27%
71.62%
21.50%
25.37%
21.80%
34.99%
1.81%
5.06%
3.71%
270%
22.36%
(q)
15 - PARK MAINTENANCE
Annual Budget Actual Spent
Remaining
Budget % Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
26 UNEMPLOYMENT COMPENSATION
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
43 TRAVEL
45 OPERATING RENTALS & LEASES
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
63 OTHER IMPROVEMENTS
PARK MAINTENANCE
16
399,264
35,020
2,295
30,070
27,793
9,937
68,099
1,425
36,968
1,500
25,000
85,530
149,000
40,000
4,000
7,000
922,901
100,861
7,509
5,293
1,671
17,064
2,400
6,326
9,597
86
22,499
36,916
869
562
211,653
298,403
35,020
2,295
22,561
22,500
8,266
51,035
(2,400)
1,425
30,642
1,500
15,403
(86)
63,031
112,084
39,131
3,438
7,000
711,248
25.26%
0.00%
0.00%
24.97%
19.04%
16.82%
25.06%
0.00%
0.00%
17.11%
0.00%
38.39%
0.00%
26.30%
24.78%
2.17%
14.06%
0.00%
22.93%
CITY OF TUKWILA
Expenditures By Department -- through March 31, 2011 % of year expired 25.00%
16 - STREET MAINTENANCE & OPERATION
Annual Budget
Actual Spent
Remaining
Budget % Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS & LEASES
46 INSURANCE
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
STREET MAINTENANCE & OPERATION
749,184
43,723
11,474
56,845
52,161
20,778
171,370
2,375
318,800
10,931
4,000
4,300
2,700
1,500
407,287
35,455
678,760
27,100
5,200
2,603,943
171,910
14,548
21,973
15,829
11,070
4,587
41,883
300
22,218
321
1,097
257
560
100,972
35,455
261,434
200
704,614
577,274
29,175
(10,499)
41,016
41,091
16,191
129,487
2,075
296,582
10,610
2,903
4,043
2,141
1,500
306,315
417,326
27,100
5,000
1,899,329
22.95%
33.27%
191.50% (s)
27.85%
21.22% (a)
22.08% (a)
24.44%
12.63%
6.97%
2.94%
27.42%
5.98%
20.72%
0.00%
24.79%
100.00% (n)
38.52%
0.00%
3.85%
27.06%
20 - CONTRIBUTIONS / FUND BALANCE
Annual Budget Actual Spent
Remaining
Budget % Spent
01 TRANSFERS OUT
26 UNEMPLOYMENT COMPENSATION
46 INSURANCE
49 MISCELLANEOUS
49 -00 Miscellaneous
49 -01 Repair and demolition (building abatement)
49 -03 Claims and judgment--
CONTRIBUTIONS / FUND BALANCE
8,039,495
30,000
200,000
323,000
3,000
50,000
270,000
8,592,495
566,260
78,120
60,000
5,000
55,000
704,380
7,473,235
30,000
121,880
263,000
3,000
45,000
215,000
7,888,115
7.04% (t)
0.00% (I)
39.06%
18.58%
0.00%
10.00%
20.37% (g)
8.20%
17
18
CITY OF TUKWILA
Expenditures By Department -- through March 31, 2011
% of year expired 25.00%
Grand Totals
Annual Budget
Actual Spent
Remaining
Budget % Spent
00 MISCELLANEOUS GENERAL GOVERNMT E.F
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
15 HOLIDAY PAY
21 FICA
22 LEOFF
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
26 UNEMPLOYMENT COMPENSATION
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
34 ITEMS PURCH. FOR INVENT /RESALE
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS & LEASES
46 INSURANCE
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
51 INTERGVRNMTL PROFESSIONAL SVCS
53 EXT TAXES & OPERATING ASSMNTS
63 OTHER IMPROVEMENTS
64 MACHINERY & EQUIPMENT
66 CAPITAL LEASES
Grand Totals
8,039,495
22,192,169
571,008
1,366,697
178,248
1,360,432
557,552
775,408
394,176
4,836,800
30,000
10,545
1,033,906
14,200
215,468
2,187,169
352,281
123,015
49,950
2,100,276
550,535
1,378,209
617,771
919,652
2,878,400
7,000
98,000
566,260
5,438,296
99,603
347,677
538
343,411
155,229
142,265
67,676
1,109,669
17,994
300
148,506
4,476
10,805
254,478
73,478
11,280
3,393
517,681
428,575
434,997
239,666
162,699
407,443
9
7,473,235
16,753,873
471,405
1,019,020
177,710
1,017,021
402,323
633,143
326,500
3,727,131
12,006
10,245
885,400
9,724
204,663
1,932,691
278,803
111,735
46,557
1,582,595
121,960
943,212
378,105
756,953
2,470,957
(9)
7,000
98,000
7.04%
24.51%
17.44%
25.44%
0.30%
25.24%
27.84%
18.35% (a)
17.17% (a)
22.94%
59.98%
2.84%
14.36%
31.52%
5.01%
11.64%
20.86%
9.17%
6.79%
24.65%
77.85%
31.56%
38.80%
17.69%
14.16%
0.00%
0.00%
0.00%
0.00%
20.79%
52,838,362
10,986,405 41,851,957
(a) PERS expense for all departments is below budget because the budget includes a rate increase effective July 1. This
60% increase, from 5.31% to 8.61%, increases the prorated budget amount because the budgeted costs are spread
evenly thoughout the year. Actual expense will be below budget until the complete effect of the rate increase is reflected
in the actual expenditure amounts. Additionally, it was recently learned that the rates will not increase to the 8.61% but
instead to 7.07 %. This should produce a budget savings of approximately $236,000 beginning 7/1/11 through 6/30/12.
Industrial insurance costs include a $28,000 credit that was issued from Association of Washington Cities and was
allocated among the funds and departments.
(b) Public defender costs were budgeted under Professional Services for the Mayor's department rather than the Court.
Public Defender costs charged to the Court have been moved to the Mayor's department after March 31, 2011.
(c) Most dues and subscriptions are due at the beginning of the year; therefore actual costs as a percentage of the annual
budget exceed the 25% first quarter benchmark.
(e) Overtime for the Finance department is due primarily to the additional staff time required to implement the new business
license module and administer the RGRL and Rental Housing license fee programs.
(f)
Finance miscellaneous costs include $2063 for 2011 property tax / noxious weed fee and $2600 for printing costs
associated with production of the bienniel budget. These costs are both one -time, annual costs that were incurred in the
first quarter and will not be incurred ratably over the course of the year.
(g) Claims and judgments were budgeted in department 20 instead of the Finance department. The costs charged to Finance
have been moved to Dept 20 after March 31, 2011.
(h) Finance credit card fees are high due to increased usage of credit cards for non - utility payments by customers. The non -
utility credit card payments by customers for the first 5 months of 2011 were approximately $73,500 compared with $4,600
for the same period in 2010.
CITY OF TUKWILA
Expenditures By Department -- through March 31, 2011 % of year expired 25.00%
(j) According to Dave Johnson of Parks & Rec, trip admissions for Senior and Youth programs is low because the Senior trips
were free or low cost during the first quarter and the youth programs had not yet ramped up for the busy season which is
in the spring and summer months.
(I) Unemployment costs stem from claims by individuals who separated service at the end of 2010.
(m) Certain Police training occurred in the first quarter of 2011 rather than ratably over the course of the year; $12,245 was
spent for training with the Summit Law Group.
(n) Insurance premiums are paid once a year at the beginning of the year. Therefore most of the annual budget has been
expended by the end of the first quarter.
(o) The Police 800 mhz radio assessment includes a 1st Quarter Wash State Patrol Access fee of $135,584.
(p) The majority of the budget represents jail booking costs. King County jail services are still used by the City. As the
County is slow to invoice for services, the underbudget situation is due to a delay in receiving the jail bills.
(q) Salaries are below budget because some salaries were budgeted in the general fund but charged to the Arterial Street
fund when staff worked on street projects. See the corresponding overbudget situation in the fund 104 analysis.
( r) Overtime costs were incurred in connection with a West Valley Highway Puget Sound Energy project that was conducted
at night. These costs are reimburseable by PSE.
(s) The Street Maintenance overtime expense is high compared with budget due to the labor required to combat the snow and
ice conditions in January and in connection with the Andover Park West emergency sewer repair.
(t) Transfers -out is below budget because these transfers will be made on an as needed basis rather than ratably over the
year.
19
City of Tukwila
General Fund 000 - Revenue and Expenditures
As of March 31, 2011
% of year expired 25.00%
2011
Prorated
Annual Budget Budget
Actual
Year -To -Date
of
Annual
Variance ** Budget
20
Revenue
General Revenue
Property Taxes
Sales and Use Taxes
Revenue Generating Regulatory Lics
Rental housing license
Admissions Tax
Utility Taxes
Interfund Utility Tax
Excise Taxes
Penalties /Interest
Total General Revenue
Licenses and Permits
Business Licenses and Permits
Building Permits and Fees
Total Licenses and Permits
Intergovernmental Revenue
Charges for Services
General Government
Security
Engineering Services
Transportation
Plan Check and Review Fees
Culture and Rec Fees
Total Charges for Services
Fines and Penalties
Miscellaneous Revenue
Investment Earnings
Rents and Concessions
Insurance Premiums /Recovery
Contributions /Donations
Other Misc Revenue
Total Miscellaneous Revenue
Sale of Capital Assets
Transfers In
Total Revenue
$ 13,530,000
16,025,000
1,900,000
42,750
636,000
4,723,000
1,426,000
2,585,731
67
40,868,548
784,774
1,027,368
1,812,142
2,805,177
59,015
493,381
9,579
153,058
833,500
742,000
2,290,533
$ 3,382,500
4,006,250
475,000
10,688
159,000
1,180,750
356,500
646,433
17
10,217,137
$ 294,371
4,599,249
1,227,032
15,300
115,563
1,131,472
388,379
498,009
27
8,269,401
$ (3,088,129)
592,999
752,032
4,613
(43,437)
(49,278)
31,879
(148,424)
10
(1,947,736)
2.18% (a)
28.70%
64.58% (b)
35.79% (c)
18.17% (d)
23.96%
27.24%
19.26%
40.15%
20.23%
196,194 252,042 55,848 32.12% (e)
256,842 249,023 (7,819) 24.24%
453,036 501,065 48,030 27.65%
701,294 1,090,533 389,239 38.88%
14,754 9,220 (5,534)
123,345 61,188 (62,157)
2,395 (2,395)
38,265 13,990 (24,275)
208,375 150,186 (58,189)
185,500 128,623 (56,877)
572,633 363,206 (209,427)
205,408 51,352 44,338 (7,014)
128,757
454,391
1,000
1,600
97,766
683,514
32,189 12,955 (19,234)
113,598 119,758 6,160
250 - (250)
400 110 (290)
24,442 21,132 (3,310)
170,879 153,955 (16,924)
700,500 175,125 (175,125)
1,814,192
453,548 453,548 0
51,180,014
12,795,004 10,876,046 (1,918,958)
15.62%
12.40%
0.00%
9.14%
18.02%
17.33%
15.86% (f)
21.59%
10.06%
26.36%
0.00%
6.88%
21.61%
22.52%
0.00%
25.00%
21.25%
** Variance = Actual Over (Under) Prorated Budget Fund 000 11
City of Tukwila
General Fund 000 - Revenue and Expenditures
As of March 31, 2011
% of year expired
25.00%
2011
Prorated
Annual Budget Budget
Actual
Year -To -Date
of
Annual
Variance ** Budget
Expenditures (g)
City Council
Mayor's Office
Human Resources
Finance
Legal
Parks & Rec
Community Development
Court
Police
Fire
Information Technology
Public Works
Parks Maintenance
PW Street Maintenance
Non - Departmental (Dept. 20)
Total Expenses
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
262,634 65,659
2,468,436 617,109
542,979 135,745
1,524,117 381,029
542,731 135,683
2,962,377 740,594
2,631,309 657,827
978,529 244,632
14,267,695 3,566,924
9,948,846 2,487,212
1,104,845 276,211
3,484,525 871,131
922,901 230,725
2,603,943 650,986
8,592,495 2,148,124
52, 838, 362 13, 209, 591
(1,658,348) (414,587)
6,100,000 6,100,000
60,765
438,920
118,246
372,492
60,230
617,324
589,145
253,014
3,393,768
2,455,258
227,529
779,067
211,653
704,614
704,380
10,986,405
(110, 360)
5,757,041
(4,894) 23.14%
(178,189) 17.78%
(17,498) 21.78%
(8,537) 24.44%
(75,453) 11.10%
(123,270) 20.84%
(68,682) 22.39%
8,382 25.86%
(173,156) 23.79%
(31,953) 24.68%
(48,683) 20.59%
(92,065) 22.36%
(19,072) 22.93%
53,628 27.06%
(1,443,744) 8.20%
(2,223,185) 20.79%
304,227 6.65%
(342,959) 94.38%
$ 4,441,652 $ 5,685,413 $ 5,646,681 $ (38,732) 127.13%
$ 3,239,950
(a) Property taxes are paid April 30 and October 31. The first quarter year -to -date percentage is low because the April payments had
not been received by the end of the first quarter, March 31. However, currently, property tax revenues collected represent over 50%
of budget suggesting the budget will be met or exceeded for the year.
(b) Most of the Revenue Generating Regulatory License fee is expected to be received in the first quarter of the year since the fee is
due by January 31. The $672,968 negative variance between the annual budget and first quarter actual receipts was reduced to
$500,000 as of this writing. It is uncertain how much of this underbudget amount will be collected throughout the rest of the year.
( c) Most of the Rental Housing License fee revenue is expected to be received in the first quarter of the year since the fee is due by
January 31. The $27,450 negative variance between the annual budget and the first quarter actual receipts was reduced to $18,850
as of this writing. It is uncertain how much of this underbudget amount will be collected throughout the rest of the year.
(d) Admissions tax is down due to a decline in sales by the Southcenter area movie theaters and cinemas.
(e) Although most of the business license revenue is received in the first quarter of the year, additional revenue is collected throughout
the year as well. The first quarter total of $252,042 is comparable to the first quarter 2010 total of $244,541. Total business license
revenue for 2010 was $550,416.
(f)
Revenue generated from charges for services is low primarily because some of the associated activities occur more frequently in
the second and third quarters of the year. The Recreation programs have many more participants in the summer months;
construction activity, which generates protective inspection fees and plan check and review fees, also accelerates in the spring and
summer months.
(g) For expenditure analysis and discussion, please see the Expenditures By Department report.
** Variance = Actual Over (Under) Prorated Budget Fund 000 12
21
City of Tukwila
Hotel /Motel Tax Fund 101 - Revenue and Expenditures
As of March 31, 2011
% of year expired _ 25.00%
2011
% of
Annual Prorated Actual Annual
Budget Budget Year -To -Date Variance ** Budget
Revenue
General Revenue
Hotel /Motel Taxes $ 379,706 $ 94,927 $ 97,452 $ 2,526 25.67%
Total General Revenue 379,706 94,927 97,452 2,526 25.67%
Intergovernmental Revenue 853,000 213,250 217,905 4,655 25.55%
Miscellaneous Revenue
Investment Earnings 1,766 442 1,152 710 65.23%
Other Misc Revenue 15,489 3,872 4,454 582 28.75%
Total Miscellaneous Revenue 17,255 4,314 5,606 1,292 32.49%
Total Revenue 1,249,961 312,490 320,963 8,473 25.68%
Expenditures
11 Salaries 270,753 67,688 67,092 (596) 24.78%
12 Extra Labor 24,000 6,000 1,821 (4,179) 7.59%
13 Overtime 10,110 2,528 846 (1,682) 8.37%
21 FICA 20,712 5,178 5,284 106 25.51%
22 LEOFF - - 0.00%
23 PERS 18,871 4,718 3,704 (1,014) 19.63%
24 Industrial Insurance 1,843 461 202 (259) 10.94%
25 Medical, Dental, Life, Optical 36,041 9,010 9,685 675 26.87%
26 Unemployment Compensation - - - - 0.00%
31 Office & Operating Supplies 16,000 4,000 5,578 1,578 34.86%
41 Professional Services 288,000 72,000 5,826 (66,174) 2.02%
42 Communication 60,000 15,000 5,554 (9,446) 9.26%
43 Travel 23,000 5,750 5,317 (433) 23.12%
44 Advertising 657,000 164,250 119,618 (44,632) 18.21%
45 Operating Rentals & Leases 49,000 12,250 14,460 2,210 29.51%
47 Public Utility Services 1,500 375 2,243 1,868 149.54%
48 Repairs & Maintenance 1,000 250 - (250) 0.00%
49 Miscellaneous 21,400 5,350 1,728 (3,622) 8.07%
64 Capital Outlay 10,000 2,500 - (2,500) 0.00%
66 Capital Leases - - - - 0.00%
Total Hotel /Motel Tax Fund 1,509,230 377,308 248,958 (128,350) 16.50%
Transfers Out / Indirect cost allocation 88,779 88,779 22,195 (66,584) 25.00%
Total Expenses 1,598,009 466,087 271,153 (194,934) 16.97%
Change in Fund Balance (348,048) (153,596) 49,810 203,407 -14.31%
Beginning Fund Balance 800,000 800,000 850,106 50,106 106.26%
Ending Fund Balance $ 451,952 $ 646,404 $ 899,916 $ 253,513 199.12%
Cash and investments $ 696,076
** Variance = Actual Over (Under) Prorated Budget Fund 101
22
City of Tukwila
Street Fund 103 - Revenue and Expenditures
As of March 31, 2011
% of year expired 25.00%
2011
% of
Annual Prorated Actual Annual
Budget Budget Year -To -Date Variance ** Budget
Revenue
Intergovernmental Revenue (MVFT Taxes) $ 230,000 $ 57,500 $ 63,206 5,706 27.48%
Miscellaneous Revenue
Investment Earnings 1,000 250 1,729 1,479 172.91%
Total Miscellaneous Revenue 1,000 250 1,729 1,479 172.91 %
Total Revenue 231,000 57,750 64,935 7,185 28.11%
Expenditures
41 Professional Services 150,000 37,500 - (37,500) 0.00% (a)
64 Capital Outlay - - - - 0.00%
Total 150,000 37,500 (37,500) 0.00%
Transfers Out / Indirect cost allocation
Total Expenses
Change in Fund Balance
Beginning Fund Balance
9,829 2,457 2,457 (0) 25.00%
159,829 39,957 2,457 (37,500) 1.54%
71,171 17,793 62,477 44,685 87.78%
500,000 500,000 607,646 107,646 121.53%
Ending Fund Balance
$ 571,171 $ 517,793 $ 670,123 $ 152,330 117.32%
Cash and investments $ 670,123
(a) The budgeted services are for beginning design work for improvements to 42nd Ave South from Southcenter Blvd to South 160th.
** Variance = Actual over (under) prorated budget Fund 103
23
City of Tukwila
Arterial Street Fund 104 - Revenue and Expenditures
As of March 31, 2011
% of year expired 25.00%
2011
Annual Budget
Prorated
Budget
Actual
Year -To -Date
% of
Annual
Variance ** Budget
Revenue
General Revenue
Sales and Use Taxes
Parking Taxes
Real Estate Excise Taxes
Total General Revenue
Intergovernmental Revenue
Miscellaneous Revenue
Investment Earnings
Contributions /Donations
Total Miscellaneous Revenue
Transfer In
Debt Proceeds
Total Revenue
Expenditures
11 Salaries
12 Extra Labor
13 Overtime
21 FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
31 Office & Operating Supplies
35 Small Tools & Minor Equipment
41 Professional Services
44 Advertising
45 Operating Rentals & Leases
47 Public Utility Services
49 Miscellaneous
64 Capital Outlay
81 Debt Service Interest and costs
Total Arterial Streets 104
$ 109,302
108,017
100,000
317,319
15,244,000
3,820
324,000
327,820
2,000,000
15,901,000
$ 27,326
27,004
25,000
79,330
3,811,000
33,790,139
Transfers Out / Indirect cost allocation
Total Expenses
Change in Fund Balance
Beginning Fund Balance
201,660
3,000
14,950
14,037
621
26,078
6,393,000
27,227,000
33,880,346
120,324
34,000,670
(210,531)
5,000,000
$ 4,789,469
955
81,000
81,955
$ 29,744
45,623
24,071
99,438
1,025,480
17,694
19,944
37,639
$ 2,418 27.21%
18,619 42.24% (a)
(929) 24.07%
20,108 31.34%
(2,785,520) 6.73% (c)
16,739 463.20% (b)
(61,056) 6.16%
(44,316) 11.48%
500,000 (500,000) 0.00% (d)
3,975,250 (3,975,250) 0.00% (e)
8,447,535 1,162,557 (7,284,978) 3.44%
50,415
750
3,738
3,509
155
6,520
1,598,250
6,806,750
Ending Fund Balance
97,069
3,644
7,584
5,348
486
14,382
1,068
4,709
354,919
255
631
682
20
71,367
8,470,087 562,165
30,081 30,081 - 25.00%
8,500,168 592,246 (7,907,922) 1.74%
(52,633) 570,311 622,944 - 270.89%
5,000,000 11,053,410 6,053,410 221.07%
$ 4,947,367 $ 11,623,721 $ 6,676,354 242.69%
46,654 48.14% (f)
(750) 0.00%
3,644 0.00%
3,846 50.73% (f)
1,839 38.10%
331 78.31%
7,863 55.15%
1,068 0.00%
4,709 0.00%
(1,243,331) 5.55% (c)
255 0.00%
631 0.00%
682 0.00%
20 0.00%
(6,735,383) 0.26% (c)
0.00%
(7,907,922) 1.66%
Cash and investments $ 10,222,863
(a) Substantial parking fees have been received from ATZ Shuttle contributing to the overbudget, favorable parking tax revenue
variance.
(b) Investment earnings are allocated to funds based on the cash and investment balances existing in each fund at the end of the
month. First quarter investment earnings City -wide constitute 36% of the annual investment income budget. This favorable
variance is due partially to the purchase in November and December 2010 of longer -term, higher yielding instruments.
( c) The two major arterial street construction projects scheduled for 2011 are the Southcenter Parkway Extension project and the
Southcenter Access (Klickitat) project. Actual expenditures for profession service and construction costs are considerably below
budget at the end of the first quarter due to a construction delay in the Southcenter Parkway project caused by an unforseen
federal permitting requirement and to the timing of the start of the Southcenter Access project; construction began at the end of the
first quarter.
Grant revenue received in reimbursement of these construction costs is also below budget due to the construction delay and
timing. Some of the grant revenue received in the first quarter of 2011 was recognized and recorded as revenue and a receivable
in 2010.
24 ** Variance = Actual over(under) prorated budget.
Fund 104
Arterial Street Fund 104 - Revenue and Expenditures
As of March 31, 2011
% of year expired 25.00%
(d) Transfers into the fund from the general fund will occur on an as needed basis. Since funds were not needed in the first quarter,
transfers were not made.
(e) A debt issue was budgeted in 2011 to help finance the Southcenter Access project. Instead of issuing debt, interfund loans will be
used, at least in the interim, to fund these costs.
(f) Certain Public Works staff, whose salaries are budgeted in the general fund, worked on arterial street projects and charged their
time to this fund creating an overbudget situation. The only two staff that are budgeted into the arterial street fund are Mike
Rhonda and Cyndy Knighton.
** Variance = Actual over(under) prorated budget. Fund 104
25
City of Tukwila
Contingency Fund 105 - Revenue and Expenditures
As of March 31, 2011
% of year expired 25.00%
2011
Annual Budget
Prorated Actual
Budget Year -To -Date
Variance **
% of Annual
Budget
Revenue
Miscellaneous Revenue
Investment Earnings $ 1,816 $ 454 $ 877 $ 423 48.29%
Total Miscellaneous Revenue 1,816 454 877 423 48.29%
Transfers In 400,000 100,000 566,260 466,260 141.57%
Total Revenue 401,816 100,454 567,137 466,683 141.14%
Change in Fund Balance 401,816 100,454 567,137 466,683 141.14% (a)
Beginning Fund Balance 892,000 892,000 889,470 (2,530) 99.72%
Ending Fund Balance $ 1,293,816 $ 992,454 $ 1,456,606 $ 464,152 112.58%
Cash and investments $ 1,456,606
** Variance = Actual over (under) prorated budget Fund 105
26
City of Tukwila
Fire Equipment Cum. Reserve 107 - Revenue and Expenditures
As of March 31, 2011
% of year expired 25.00%
2011
% of
Prorated Actual Annual
Annual Budget Budget Year -To -Date Variance ** Budget
Revenue
Miscellaneous Revenue
Investment Earnings $ 1,685 $ 421 $ 479 $ 58 28.44%
Total Miscellaneous Revenue 1,685 421 479 58 28.44%
Transfers In 130,000 32,500 - (32,500) 0.00%
Total Revenue 131,685 32,921 479 (32,442) 0.36%
Expenditures
31 Office & Operating Supplies 2,000 500 (500) 0.00%
64 Capital Outlay - - 0.00%
Transfers Out / Indirect cost allocation 14 4 4 0 25.07%
Total Expenses � 2,014 504 4 (500) 0.17%
Change in Fund Balance 129,671 32,418 476 (31,942) 0.37%
Beginning Fund Balance 640,000 640,000 744,890 104,890 116.39%
Ending Fund Balance 1 $ 769,671 $ 672,418 $ 745,366 $ 72,948 96.84%
Cash and investments $ 804,457
** Variance = Actual over (under) prorated budget Fund 107
27
City of Tukwila
Drug Seizure Fund 109 - Revenue and Expenditures
As of March 31, 2011
% of year expired 25.00%
2011
% of
Annual Prorated Actual Annual
Budget Budget Year -To -Date Variance ** Budget
Revenue
Miscellaneous Revenue
Investment Earnings $ 1,000 $ 250 $ 225 $ (25) 22.45%
Seizure Revenue 110,000 27,500 (2,677) (30,177) -2.43%
Total Miscellaneous Revenue 111,000 27,750 (2,453) (30,203) -2.21%
0.00%
Transfers In 75,000 18,750 - (18,750) 0.00%
Total Revenue 186,000 46,500 (2,453) (48,953) -1.32%
Expenditures
31 Office & Operating Supplies 3,000 750 1,884 1,134 62.81%
41 Professional Services 10,000 2,500 - (2,500) -
42 Communication 310 310
43 Travel - - -
45 Operating Rentals & Leases 10,000 2,500 (2,500)
48 Repairs & Maintenance - - - - -
49 Miscellaneous 2,000 500 - (500)
64 Capital Outlay 269,000 28,040 28,040 10.42% (a)
Transfers Out / Indirect cost allocation - - - -
Total Expenses 294,000 6,250 30,234 23,984 10.28%
Change in Fund Balance (108,000) 40,250 (32,687) (72,937) 30.27%
Beginning Fund Balance 220,000 220,000 316,024 96,024 143.65%
Ending Fund Balance $ 112,000 $ 260,250 $ 283,337 $ 23,087 252.98%
Cash and investments $ 283,337
(a) Costs associated with the purchase of the command vehicle comprise the majority of the budgeted capital costs. The command vehicle
had not been purchased by the end of the first quarter, however certain computers and other equipment for the vehicle had been.
** Variance = Actual over (under) prorated budget Fund 109
28
City of Tukwila
Debt Service Funds 2XX - Revenue and Expenditures
As of March 31, 2011
% of year expired 25.00%
2011
Annual Budget
Prorated Actual
Budget Year -To -Date
Variance **
% of
Annual
Budget
Revenue
General Revenue
Sales and Use Taxes
Total General Revenue
$ $ $ 0.00%
0.00%
Miscellaneous Revenue
Investment Earnings 3,000 750 4 (2,996) 0.15%
Debt proceeds - - - 0.00%
Total Miscellaneous Revenue 3,000 750 4 (2,996) 0.15%
Transfers In 2,903,495 725,874 - (725,874) 0.00% (a)
Total Revenue 2,973,152 743,288 4 (795,526) 0.00%
Expenditures
80 Debt Service Principal 1,766,126 441,532 (441,532) 0.00%
81 Debt Service Interest 1,158,722 289,681 676 (289,005) 0.06%
Total Debt Service Funds 2,924,848 731,212 676 (730,536) 0.02%
Transfers Out / Indirect cost allocation 45,304 11,326 11,326 0 25.00%
Total Expenses 2,970,152 742,538 12,002 (730,536) 0.40%
Change in Fund Balance 3,000 750 (11,998) (a) (12,748) - 399.93%
Beginning Fund Balance - - 3,050 3,050 0.00%
Ending Fund Balance $ 3,000 $ 750 $ (8,947) $ (9,697) - 298.25%
Cash and investments $ (8,947)
(a) Transfers in from the General Fund in future quarters will offset the negative fund balance that existed at the end of the first quarter.
** Variance = Actual over (under) prorated budget Fund 2XX
29
City of Tukwila
Open Space and Parks Acq. Fund 301 - Revenue and Expenditures
As of March 31, 2011
% of year expired 25.00%
2011
Annual Budget
Prorated
Budget
Actual
Year -To -Date
Variance **
% of
Annual
Budget
Revenue
General Revenue
Property Taxes
Sales and Use Taxes
Real Estate Excise Taxes
Total General Revenue
Charges for Services
Sale of Merchandise
Park Impact Fees
Total Charges for Services
Intergovernmental Revenue
Miscellaneous Revenue
Investment Earnings
Rents and Concessions
Total Miscellaneous Revenue
Total Revenue
Expenditures
11 Salaries
21 FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
31 Office & Operating Supplies
31 Office & Operating Supplies
41 Professional Services
42 Communication
44 Advertising
47 Public Utility Services
48 Repairs & Maintenance
64 Capital Outlay
Total Park Acquisition Fund
Transfers Out / Indirect cost allocation
Total Expenses
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
$ 64,000
100,243
164,243
93,000
93,000
327,000
7,000
5,000
12,000
596,243
$ 16,000
25,061
41,061
23,250
23,250
81,750
1,750
1,250
3,000
149,061
$ 1,020 $ (14,980)
24,071 (990)
25,091 (15,970)
7,249 (16,001)
7,249 (16,001)
2,636 (79,114)
1.59%
0.00%
24.01 %
15.28%
0.00%
7.79%
7.79%
0.81%
12,364 10,614 176.63%
1,500 250 30.00%
13,864 10,864 115.53%
48,840 - (100,221) 8.19%
545,000
372,000
917,000 136,250
136,250
97,721 24,430
1,014,721 160,680
(418,478) (11,620)
4,500,000 4,500,000
3,244 3,244
241 241
172 172
9 9
366 366
301 301
(136,250)
1,500 1,500
5,833 (130,417)
24,430 0
30,263 (130,417)
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00% (a)
0.00%
0.00%
0.00%
0.00%
0.00%
0.64%
25.00%
0
18,577 30,196 -4.44%
4,773,512 273,512 106.08%
$ 4,081,522 $ 4,488,381 $ 4,792,089 $ 303,708 117.41%
$ 4,787,800
(a) Pool renovation services constitute $404,000 of the professional services budget. This work has been postponed indefinitely.
** Variance = Actual over (under) prorated budget Fund 301
30
City of Tukwila
Facility Replacement Fund 302 - Revenue and Expenditures
As of March 31, 2011
% of year expired 25.00%
2011
of
Prorated Actual Annual
Annual Budget Budget Year -To -Date Variance ** Budget
Revenue
Charges for Services
Sales and Use Taxes
Total Charges for Services
Intergovernmental Revenue
Miscellaneous Revenue
Investment Earnings
Facilities leases (long -term)
Forfeitures
Total Miscellaneous Revenue
Transfers In
$
317 $ 79 $ - $ (79) 0.00%
317 79 - (79) 0.00%
5,439
5,439
1,360 1,225
1,360 1,225
0.00%
(135) 22.51%
0.00%
0.00%
(135) 22.51%
0.00%
Total Revenue 5,756 1,439 1,225 (214) 21.27%
Expenditures
11 Salaries
12 Extra Labor
21 FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
31 Office & Operating Supplies -
41 Professional Services 28,000
47 Public Utility Services -
49 Miscellaneous -
64 Capital Outlay 73,000
Total Expenditures 101,000
7,000
18,250
2,699
25,250 2,699
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
(7,000) 0.00%
2,699 0.00%
0.00%
(18,250) 0.00%
(22,551) 2.67%
Transfers Out / Indirect cost allocation 24,563 6,141 6,141 0 25.00%
Total Expenses 125,563 31,391 8,839 (22,551) 7.04%
Change in Fund Balance
Beginning Fund Balance
(119,807)
2,000,000
(29,952)
2,000,000
(7,615)
2,058,647
22,337 6.36%
58,647 102.93%
Ending Fund Balance
$ 1,880,193 $ 1,970,048 $ 2,051,032 $ 80,984 109.09%
Cash and investments $ 2,051,032
** Variance = Actual over (under) prorated budget Fund 302
31
Ending Fund Balance $ 291,987 $ 341,556 $ 1,397,115 $ 1,055,559 478.49% (b)
City of Tukwila
General Government Improvements 303 - Revenue and Expenditures
As of March 31, 2011
% of year expired 25.00%
2011
of
Prorated Actual Annual
Annual Budget Budget Year -To -Date Variance ** Budget
Revenue
Charges for Services
Sales and Use Taxes
Total Charges for Services
Intergovernmental Revenue
$ - $ $ - 0.00%
0.00%
56,386 14,097 40,803 26,707 72.36%
Miscellaneous Revenue
Investment Earnings 817 204 811 607 99.31%
Bond proceeds - - 0.00%
Total Miscellaneous Revenue 817 204 811 607 99.31%
Transfers In 2,200,000 550,000 (550,000) 0.00%
Total Revenue 2,257,203 564,301 41,615 (522,686) 1.84%
Expenditures
11 Salaries 94,464 23,616 11,988 (11,628) 12.69%
13 Overtime - - - - 0.00%
21 FICA 7,226 1,807 912 (895) 12.62%
23 PERS 6,617 1,654 637 (1,018) 9.62%
24 Industrial Insurance 1,000 250 68 (182) 6.82%
25 Medical, Dental, Life, Optical 13,988 3,497 2,798 (699) 20.01%
41 Professional Services 440,000 110,000 43 (109,957) 0.01% (a)
48 Repairs & Maintenance - - 0.00%
49 Miscellaneous - 203 203 0.00%
64 Capital Outlay 1,760,000 440,000 170,376 (269,624) 9.68% (a)
81 Debt Service Interest - - - - 0.00%
Total Fire Impact Fees 2,323,295 580,824 187,038 (393,786) 8.05%
Transfers Out / Indirect cost allocation 41,921 41,921 10,480 (31,441) 25.00%
Total Expenses 2,365,216 622,745 197,518 (425,227) 8.35%
Change in Fund Balance (108,013) (58,444) (155,903) (97,459) 144.34%
Beginning Fund Balance 400,000 400,000 1,553,018 1,153,018 388.25%
Cash and investments $ 1,310,709
(a) Removal of the Green River flood prevention materials, the Hesco barriers and the Super Saks, was budgeted into the professional
services and capital outlay line items. It is now anticipated that this work will be done in September or later; it will not be done until
the Army Corps of Engineers tests the Howard Hanson Dam and gives its approval and until the neighboring cities of Auburn and
Kent remove their flood prevention materials.
Actual expenditures for the first quarter pertain mainly to the purchase and installation of the new phone system using the 2010
bond proceeds.
(b) The large positive variance in ending fund balance is primarily due to 2010 bond proceeds that were unspent at the end of the first
quarter.
** Variance = Actual over (under) prorated budget Fund 303
32
City of Tukwila
Fire Impact Fees 304 - Revenue and Expenditures
As of March 31, 2011
% of year expired 25.00%
2011
% of
Annual Prorated Actual Annual
Budget Budget Year -To -Date Variance ** Budget
Revenue
Charges for Services
Fire Impact Fees $ 50,000 $ 12,500 $ 9,216 $ (3,284) 18.43%
Total Charges for Services 50,000 12,500 9,216 (3,284) 18.43%
Investment Earnings 100 25 97 72 97.11%
Total Miscellaneous Revenue 100 25 97 72 97.11%
Total Revenue 50,100 12,525 9,313 (3,212) 18.59%
Expenditures
64 Capital Outlay
Total Expenses
0.00%
0.00%
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
50,100 12,525 9,313 (3,212) 18.59%
140,000 140,000 156,018 16,018 111.44%
$ 190,100 $ 152,525 $ 165,331 $ 12,806 86.97%
** Variance = Actual over (under) prorated budget Fund 304
$ 165,331
33
City of Tukwila
Water Fund 401 - Revenue and Expenditures
As of March 31, 2011
% of year expired 25.00%
2011
Annual Budget
Prorated
Budget
Actual
Year -To -Date
% of
Annual
Variance ** Budget
Revenue
Charges for Services
Water Sales
Security
Total Charges for Services
Intergovernmental Revenue
Miscellaneous Revenue
Investment Earnings
Capital contributions
Contract principal payments
Other Misc Revenue
Total Miscellaneous Revenue
Transfers In
Total Revenue
Expenditures
11 Salaries
12 Extra Labor
13 Overtime
21 FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
26 Unemployment Compensation
28 Uniform Clothing
31 Office & Operating Supplies
33 Water Purchased for Resale
34 Items Purchased for Recharge
35 Small Tools & Minor Equipment
41 Professional Services
42 Communication
43 Travel
44 Advertising
45 Operating Rentals & Leases
46 Insurance
47 Public Utility Services
48 Repairs & Maintenance
49 Miscellaneous
53 Excise Taxes
54 Interfund utility taxes
64 Capital Outlay
80 Debt Service Principal
81 Debt Service Interest
Total Water Fund
Transfers Out / Indirect cost allocation
Total Expenses
Change in Fund Balance
Adjustment for debt principal pymnt
Beginning Fund Balance
$ 4,748,000
1,000
4,749,000
1,682,000
9,234
25,000
300
34,534
106,000
6,571,534
539,758
6,000
5,738
41,177
37,580
12,803
107,094
1,000
1,330
93,181
2,068,000
9,500
573,300
2,500
1,500
64,519
20,260
23,000
3,000
14,811
184,000
495,000
3,098,000
417,581
135,984
7,956,616
355,553
8,312,169
(1,740,635)
3,700,000
$ 1,959,365
$ 1,187,000
250
1,187,250
420,500
2,309
6,250
75
8,634
26,500
1,642,884
134,940
1,500
1,435
10,294
9,395
3,201
26,774
250
333
23,295
517,000
2,375
143,325
625
375
16,130
5,065
5,750
750
3,703
46,000
123,750
774,500
104,395
33,996
1,989,154
88,888
2,078,042
(435,159)
3,700,000
$ 3,264,841
$ 917,389
917,389
4,144
345
4,489
921,878
138,535
13,372
11,550
8,039
2,579
27,996
174
22,091
574,335
678
62,658
155
329
15,755
20,260
2,771
703
9,455
30,296
91,765
386,093
290,023
53,485
1,763,096
89,666
1,852,762
(930,885)
290,000
5,928,552
$ 5,287,667
Ending Fund Balance
Cash and investments
** Variance = Actual over (under) prorated budget Fund 401
34
$ 4,822,097
$ (269,611) 19.32% (a)
(250) 0.00%
(269,861) 19.32%
(420,500) 0.00% (b)
1,835 44.88%
0.00%
(6,250) 0.00%
270 115.00%
(4,145) 13.00%
(26,500) 0.00%
(721,006) 14.03%
3,595
(1,500)
11,937
1,256
(1,356)
(622)
1,222
(250)
(159)
(1,204)
57,335
(1,697)
(80,667)
(470)
(46)
(375)
15,195
(2,979)
(47)
5,752
(15,704)
(31,985)
(388,407)
185,628
19,489
(226,058)
778
(225,280)
(495,726)
290,000
2,228,552
$ 2,022,826
25.67%
0.00%
233.03% (c)
28.05%
21.39%
20.14%
26.14%
0.00%
13.06%
23.71%
27.77%
0.00%
7.14%
10.93%
6.20%
21.93%
0.00%
24.42%
100.00% (d)
12.05%
23.43%
63.84%
16.47%
18.54%
12.46%
69.45%
39.33%
22.16%
25.22%
22.29%
53.48%
160.23%
269.87%
City of Tukwila
Water Fund 401 - Revenue and Expenditures
As of March 31, 2011
% of year expired 25.00%
(a) Water consumption and water rates increase in the summer months. Revenue from water sales is expected to be on target with
budgeted revenue by the end of the second or third quarter.
(b) Budget represents anticipated grant revenue for water system work performed with the Southcenter Parkway Extension project.
( c) Overtime expenditures exceed the 25% benchmark due to the extra labor required for the Andover Park West emergency water
main / sewer repair project.
(d) Insurance premiums are paid once a year at the beginning of the year. Therefore most, if not all, of the annual budget has been
expended by the end of the first quarter.
** Variance = Actual over (under) prorated budget Fund 401
35
City of Tukwila
Sewer Fund 402 - Revenue and Expenditures
As of March 31, 2011
% of year expired 25.00%
2011
% of
Prorated Actual Annual
Annual Budget Budget Year -To -Date Variance ** Budget
Revenue
Charges for Services
Sewer Sales
Total Charges for Services
Intergovernmental Revenue
Miscellaneous Revenue
Investment Earnings
Contract principal payments
Total Miscellaneous Revenue
$ 5,137,000 $ 1,284,250 $ 1,293,196 $ 8,946 25.17%
5,137,000 1,284,250 1,293,196 8,946 25.17%
1,360,000 340,000 109,343 (230,657) 8.04%
4,426
120,000
124,426
1,107
30,000
31,107
2,477 1,370 55.96%
- (30,000) 0.00%
2,477 (28,630) 1.99%
Total Revenue 6,621,426 1,655,357 1,405,016 (250,340) 21.22%
Expenditures
11 Salaries 259,584 64,896 72,496 7,600 27.93%
12 Extra Labor 8,000 2,000 (2,000) 0.00%
13 Overtime 3,442 861 8,134 7,274 236.32% (a)
21 FICA 19,744 4,936 6,110 1,174 30.95%
23 PERS 18,069 4,517 4,255 (263) 23.55%
24 Industrial Insurance 5,576 1,394 1,183 (211) 21.22%
25 Medical, Dental, Life, Optical 47,440 11,860 12,791 931 26.96%
26 Unemployment Compensation 1,000 250 - (250) 0.00%
28 Uniform Clothing 570 143 - (143) 0.00%
31 Office & Operating Supplies 22,491 5,623 4,265 (1,357) 18.96%
33 Water Purchased for Resale 3,749,000 937,250 880,582 (56,668) 23.49%
35 Small Tools & Minor Equipment 4,000 1,000 175 (825) 4.37%
41 Professional Services 392,600 98,150 42,930 (55,220) 10.93%
42 Communication 2,500 625 315 (310) 12.59%
43 Travel 500 125 414 289 82.81%
44 Advertising 150 38 - (38) 0.00%
45 Operating Rentals & Leases 131,704 32,926 32,426 (500) 24.62%
46 Insurance 15,195 3,799 15,195 11,396 100.00%
47 Public Utility Services 22,050 5,513 4,950 (563) 22.45%
48 Repairs & Maintenance 43,000 10,750 30,359 19,609 70.60%
49 Miscellaneous 8,799 2,200 4,388 2,188 49.87%
53 Excise Taxes 40,000 10,000 9,390 (610) 23.47%
54 Interfund utility tax 516,000 129,000 129,352 352 25.07%
64 Capital Outlay 2,028,000 507,000 175,950 (331,050) 8.68%
80 Debt Service Principal 269,761 67,440 (67,440) 0.00%
81 Debt Service Interest 87,398 21,850 187 (21,662) 0.21%
Total Sewer Fund 7,696,573 1,924,143 1,435,847 (488,296) 18.66%
Transfers Out /Indirect cost allocation 266,079 66,520 67,298 778 25.29%
Total Expenses 7,962,652 1,990,663 1,503,145 (487,518) 18.88%
Change in Fund Balance (1,341,226) (335,307) (98,129) 237,178 7.32%
Adjustment for debt payments -
Beginning Fund Balance 2,500,000 2,500,000 2,658,708 158,708 106.35%
Ending Fund Balance $ 1,158,774 $ 2,164,694 $ 2,560,579 $ 395,886 220.97%
Cash and investments $ 1,605,340
(a) Overtime expenditures exceed the 25% benchmark due to the extra labor required for the Andover Park West emergency water main /
sewer repair project.
** Variance = Actual over (under) prorated budget Fund 402
36
City of Tukwila
Foster Golf Course 411- Revenue and Expenditures
As of March 31, 2011
% of year expired 25.00%
2011
of
Prorated Actual Annual
Annual Budget Budget Year -To -Date Variance ** Budget
Revenue
General Revenue
Sales and Use Taxes
Excise Taxes
Total General Revenue
1,570
1,570
$ $ - $ - 0.00%
393 - (393) 0.00%
393 - (393) 0.00%
Charges for Services
Sale of Merchandise 148,000 37,000 13,883 (23,117) 9.38%
Greens Fees, Instruction 1,205,500 301,375 63,991 (237,384) 5.31%
Total Charges for Services 1,353,500 338,375 77,874 (260,501) 5.75% (a)
Miscellaneous Revenue
Investment Earnings 1,130 283 - (283) 0.00%
Rents and Concessions 331,000 82,750 25,886 (56,864) 7.82%
Other Misc Revenue - - 12 12 0.00%
Total Miscellaneous Revenue 332,130 83,033 25,897 (57,135) 7.80% (a)
Transfers In 225,000 56,250 - (56,250) 0.00%
Total Revenue 1,912,200 478,050 103,771 (374,279) 5.43%
Expenditures
11 Salaries 661,242 165,311 181,481 16,170 27.45%
12 Extra Labor 133,900 33,475 2,227 (31,248) 1.66%
13 Overtime 6,885 1,721 671 (1,051) 9.74%
21 FICA 49,536 12,384 13,732 1,348 27.72%
23 PERS 46,046 11,512 8,601 (2,910) 18.68%
24 Industrial Insurance 14,110 3,528 1,514 (2,014) 10.73%
25 Medical, Dental, Life, Optical 116,762 29,191 29,589 399 25.34%
26 Unemployment Compensation 11,000 2,750 1,459 (1,291) 13.27%
28 Uniform Clothing 1,200 300 - (300) 0.00%
31 Office & Operating Supplies 98,908 24,727 21,079 (3,648) 21.31%
34 Items Purchased for Resale 130,500 32,625 10,296 (22,329) 7.89%
35 Small Tools & Minor Equipment 2,500 625 - (625) 0.00%
41 Professional Services 10,000 2,500 - (2,500) 0.00%
42 Communication 9,700 2,425 3,798 1,373 39.15%
43 Travel 1,250 313 20 (292) 1.60%
44 Advertising 7,000 1,750 183 (1,567) 2.61%
45 Operating Rentals & Leases 109,475 27,369 26,860 (509) 24.54%
46 Insurance 15,195 3,799 15,195 11,396 100.00% (b)
47 Public Utility Services 64,765 16,191 15,903 (288) 24.56%
48 Repairs & Maintenance 36,000 9,000 10,691 1,691 29.70%
49 Miscellaneous 39,722 9,931 1,716 (8,215) 4.32%
53 Excise Taxes 6,000 1,500 159 (1,341) 2.66%
54 Interfund admissions tax 66,000 16,500 3,679 (12,821) 5.57%
64 Capital Outlay 75,000 18,750 - (18,750) 0.00%
80 Debt Service Principal 203,892 50,973 - (50,973) 0.00%
81 Debt Service Interest 146,266 36,567 229 (36,337) 0.16%
Total Foster Golf Course Fund 2,062,854 515,714 349,082 (166,632) 16.92%
Transfers Out / Indirect cost allocation 221,515 55,379 55,379 (0) 25.00%
Total Expenses 2,284,369 571,092 404,460 (166,632) 17.71%
Change in Fund Balance (372,169) (93,042) (300,689) (207,647) 80.79%
Adjustment for restricted net assets & other -
Beginning Fund Balance 425,000 425,000 280,013 (144,987) 65.89%
Ending Fund Balance $ 52,831 $ 331,958 $ (20,676) $ (352,634) - 39.14%
Cash and investments $ (241,875)
** Variance = Actual over (under) prorated budget Fund 411
37
City of Tukwila
Foster Golf Course 411- Revenue and Expenditures
As of March 31, 2011
% of year expired 25.00%
(a) The first quarter, winter, is one of the slowest quarters of the year for the golf course. The revenue budget variance should decline in
the second or third quarter as the weather gets warmer and drier.
(b) Insurance premiums are paid once a year at the beginning of the year. Therefore most, if not all, of the annual budget has been
expended by the end of the first quarter.
** Variance = Actual over (under) prorated budget Fund 411
38
Ending Fund Balance $ 937,263 $ 1,479,816 $ 3,442,772 $ 1,962,957 367.32%
City of Tukwila
Surface Water Fund 412 - Revenue and Expenditures
As of March 31, 2011
% of year expired 25.00%
2011
% of
Prorated Actual Annual
Annual Budget Budget Year -To -Date Variance ** Budget
Revenue
Charges for Services
Surface Water Sales
Total Charges for Services
Intergovernmental Revenue
$ 3,328,125 $ 832,031 $ 1,670,248 $ 838,216 50.19% (a)
3,328,125 832,031 1,670,248 838,216 50.19%
175,670 43,918 - (43,918) 0.00%
Miscellaneous Revenue
Investment Earnings 11,091 2,773 6,529 3,756 58.87%
Capital contributions - - - 0.00%
Other Misc Revenue - - 25 25 0.00%
Total Miscellaneous Revenue 11,091 2,773 6,554 3,781 59.09%
Total Revenue 3,514,886 878,722 1,676,802 798,080 47.71%
Expenditures
11 Salaries 692,784 173,196 150,468 (22,728) 21.72%
12 Extra Labor 23,000 35,250 384 (34,866) 1.67%
13 Overtime 11,653 2,913 14,999 12,086 128.71%
21 FICA 52,290 13,073 12,539 (534) 23.98%
23 PERS 48,260 12,065 8,789 (3,276) 18.21%
24 Industrial Insurance 15,669 3,917 2,248 (1,669) 14.35%
25 Medical, Dental, Life, Optical 157,924 39,481 31,703 (7,778) 20.08%
26 Unemployment Compensation 1,000 250 1,241 991 124.09%
28 Uniform Clothing 1,425 356 300 (56) 21.05%
31 Office & Operating Supplies 42,521 10,630 5,509 (5,121) 12.96%
35 Small Tools & Minor Equipment 3,000 750 159 (591) 5.29%
41 Professional Services 654,570 163,643 13,587 (150,055) 2.08%
42 Communication 2,000 500 - (500) 0.00%
43 Travel 2,000 500 283 (217) 14.17%
44 Advertising 500 125 (125) 0.00%
45 Operating Rentals & Leases 95,569 23,892 24,090 198 25.21%
46 Insurance 15,195 3,799 15,195 11,396 100.00% (b)
47 Public Utility Services 61,600 15,400 2,356 (13,044) 3.82%
48 Repairs & Maintenance 13,965 3,491 355 (3,137) 2.54%
49 Miscellaneous 8,685 2,171 11,433 9,262 131.64%
53 Excise Taxes 25,000 6,250 10,018 3,768 40.07%
54 lnterfund utility tax 338,000 84,500 167,261 82,761 49.49% (a)
64 Capital Outlay 1,434,000 358,500 (358,500) 0.00%
80 Debt Service Principal 336,847 84,212 (84,212) 0.00%
81 Debt Service Interest 32,725 8,181 59 (8,122) 0.18%
Total Surface Water Fund 4,070,182 1,047,046 472,977 (574,069) 11.62%
Transfers Out 207,441 51,860 51,860 25.00%
Total Expenses 4,277,623 1,098,906 524,837 (574,069) 12.27%
Change in Fund Balance (762,737) (220,184) 1,151,965 1,372,149 151.03%
Transfer to capital assets net of related debt -
Beginning Fund Balance 1,700,000 1,700,000 2,290,808 590,808 134.75%
Cash and investments $ 3,333,516
(a) The semi - annual surface water fees were due the first week of March. Since this is a semi - annual billing, revenue collected in the first
quarter should be at 50% of the annual budget to be on target, which it is.
(b) Insurance premiums are paid once a year at the beginning of the year. Therefore most, if not all, of the annual budget has been
expended by the end of the first quarter.
** Variance = Actual over (under) prorated budget Fund 412
39
City of Tukwila
Equipment Rental /Replacement Fund 501 - Revenue and Expenditures
As of March 31, 2011
% of year expired 25.00%
2011
% of
Prorated Actual Annual
Annual Budget Budget Year -To -Date Variance ** Budget
Revenue
Charges for Services
ERR O &M Dept Charges $ 1,099,806 $ 274,952 $ 274,952 $ 25.00%
Equipment Replacement Charges 754,515 188,629 183,211 (5,417) 24.28%
Fuel Sales 474,000 118,500 118,500 25.00%
Transportation 150 38 - (38) 0.00%
Total Charges for Services 2,328,471 582,118 576,663 (5,455) 24.77%
Miscellaneous Revenue
Investment Earnings
Total Miscellaneous Revenue
Sale of Capital Assets
14,269 3,567 1,936 (1,631) 13.57%
14,269 3,567 1,936 (1,631) 13.57%
10,149 10,149 0.00%
Total Revenue
2,342,740 585,685 588,748 3,063 25.13%
Expenditures
11 Salaries 339,278 84,820 84,098 (721) 24.79%
12 Extra Labor 10,000 2,500 2,850 350 28.50%
13 Overtime 1,147 287 462 175 40.24%
21 FICA 25,776 6,444 6,647 203 25.79%
23 PERS 23,637 5,909 4,642 (1,268) 19.64%
24 Industrial Insurance 9,034 2,259 1,823 (435) 20.18%
25 Medical, Dental, Life, Optical 77,189 19,297 19,327 30 25.04%
26 Unemployment Compensation 1,000 250 - (250) 0.00%
28 Uniform Clothing 950 238 - (238) 0.00%
31 Office & Operating Supplies 2,979 745 381 (364) 12.78%
34 Items Purchased for Resale 689,000 172,250 113,194 (59,056) 16.43%
35 Small Tools & Minor Equipment 2,500 625 953 328 38.11%
41 Professional Services 550 138 544 407 98.96%
42 Communication 2,000 500 270 (230) 13.49%
43 Travel - - 61 61 0.00%
45 Operating Rentals & Leases 40,081 10,020 10,020 0 25.00%
46 Insurance 10,130 2,533 10,130 7,598 100.00% (b)
48 Repairs & Maintenance 130,781 32,695 11,867 (20,829) 9.07%
49 Miscellaneous 6,500 1,625 1,469 (156) 22.61%
64 Capital Outlay 651,100 162,775 - (162,775) 0.00%
Total Equipment Rental Fund 2,023,632 505,908 268,737 (237,171) 13.28%
Transfers Out 208,979 52,245 52,245 0 25.00%
Total Expenses 2,232,611 558,153 320,981 (237,171) 14.38%
Change in Fund Balance 110,129 27,532 267,767 240,234 243.14%
Transfer to capital assets net of related debt
Beginning Fund Balance 3,300,000 3,300,000 3,321,984 21,984 100.67%
Ending Fund Balance $ 3,410,129 $ 3,327,532 $ 3,589,750 $ 262,218 105.27%
Cash and investments $ 3,593,124
(b) Insurance premiums are paid once a year at the beginning of the year. Therefore most, if not all, of the annual budget has been expended
by the end of the first quarter.
** Variance = Actual over (under) prorated budget Fund 501
40
City of Tukwila
Insurance Fund 502 - Revenue and Expenditures
As of March 31, 2011
% of year expired 25.00%
2011
Annual Budget
Prorated
Budget
Actual
Year -To -Date
% of
Annual
Variance ** Budget
Revenue
Charges for Services
Employee Benefit Programs
Total Charges for Services
Miscellaneous Revenue
Investment Earnings
Employer Trust Contributions
Employee Contributions
Other Misc Revenue
Total Miscellaneous Revenue
Total Revenue
Expenditures
25 Medical, Dental, Life, Optical
41 Professional Services
49 Miscellaneous
Total
Transfers Out / Indirect cost allocation
Total Expenses
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
621 $
621
10,032
4,110,708
60,000
6,200
4,186,940
4,187,561
4,100, 000
25,000
20,500
4,145,500
110,241
4,255,741
(68,180)
4,500,000
155 $ 280 $ 125 45.10%
155
2,508
1,027,677
15,000
1,550
1,046,735
1,046,890
280
9,913
1,062,183
19,387
268
1,091,751
1,092,031
1,025,000 892,440
6,250 1,204
5,125 2,470
1,036,375 896,114
27,560 27,560
1,063,935 923,674
(17,045) 168,357
4,500,000 4,553,247
125 45.10%
7,405 98.82%
34,506 25.84%
4,387 32.31%
(1,282) 4.32%
45,016 26.08%
45,141 26.08%
(132,560)
(5,046)
(2,655)
(140,261)
21.77%
4.82%
12.05%
21.62%
25.00%
(140,261) 21.70%
185,402 - 246.93%
53,247 101.18%
$ 4,431,820 $ 4,482,955 $ 4,721,605 $ 238,650 106.54%
** Variance = Actual over (under) prorated budget Fund 502
$ 5,871,816
41
City of Tukwila
LEOFF Insurance Fund 503 - Revenue and Expenditures
As of March 31, 2011
% of year expired 25.00%
2011
% of
Actual Annual
Annual Budget Prorated Budget Year -To -Date Variance ** Budget
Revenue
Miscellaneous Revenue
Investment Earnings $ 3,340 $ 835 $ 2,090 $ 1,255 62.56%
Employer Trust Contributions 575,000 143,750 112,090 (31,660) 19.49%
Other Misc Revenue 700 175 - (175) 0.00%
Total Revenue 579,040 144,760 114,180 (30,580) 19.72%
Expenditures
25 Medical, Dental, Life, Optical 659,530 164,883 58,717 (106,166) 8.90%
41 Professional Services 3,000 750 510 (240) 17.00%
49 Miscellaneous 10,000 2,500 2,929 429 29.29%
64 Capital Outlay - 0.00%
Total 672,530 168,133 62,156 (105,977) 9.24%
Transfers Out 9,704 2,426 2,426 0 25.00%
Total Expenses 682,234 170,559 64,582 (105,977) 9.47%
Change in Fund Balance
Beginning Fund Balance
(103,194) (25,799) 49,598 75,397 - 48.06%
1,350,000 1,350,000 1,586,749 236,749 117.54%
Ending Fund Balance
$ 1,246,806 $ 1,324,202 $ 1,636,348 $ 312,146 131.24%
Cash and investments $ 1,706,648
** Variance = Actual over (under) prorated budget Fund 503
42