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Home My WebLink About2012 Annual Financial Report1 Prepared By: Vicky Carlsen December 31, 2012 I1. 0 1- — Summary City -wide, unreserved fund balances decreased by $5.3 million in 2012. Projects in fund 104 Arterial Streets is the main reason for the net decline in City -wide fund balances. Major pro- jects include Southcenter Parkway Extension and the wrap up of the Tukwila Urban Center Access project. The City budgeted for the project to be completed and bonds for the Local Improvement District (LID) issued in 2012, however, the bonds for the LID will not be sold until 2013. All enterprise funds have a net gain in fund balance for fiscal year 2012. Total increase in fund balance in the enterprise funds is $878,684. The General Fund balance increased $114,414 for the year yielding an ending fund balance of $6.0 million When compared with budget, actual operating results for the year were positive with expenses at 91.74% of budget producing a cost savings of $4 6 million and offsetting the revenue shortfall of $2.7 million Sales and use tax revenues exceeded budget by $626 thou- sand for the year while gambling excise taxes and charges for services were lower than budget by $224 thousand and $477 thousand respectively — due to economic conditions and other factors. Although financial challenges remain, the City's finances have stabilized over the year. As the economy improves, the City will continue to follow conservative financial policy positioning itself well for the future. CITY -WIDE FUND BALANCES CHANGE IN FUND BALANCES Variance ACTUAL -- ACTUAL - - - -- BUDGET - -• $2,684,429 YTD $6,929,396 12/31/2011 12/31/2012 YTD YTD $11,963,474 Governmental funds $ 24,804,483 $ 18,149,419 $ (6,655,064) $ 1,464,855 $ (8,119,919) Enterprise funds 10,132,635 11,011,319 878,684 (3,451,240) $ 4,329,924 Internal service funds 10,144,619 10,638,313 493,695 (181,938) $ 675,633 City-wide Total $ 45,081,737 $ 39,799,051 $ (5,282,686) $ (2,168,323) $ (3,114,363) 0 2 $50 $45 $40 $35 $30 S25 $20 $15 $10 $5 $6 $7 $12 City -Wide Fund Balances $6 $11 $11 $3 bk. $10 9 ?- 2011 Actual 2012 Actual 2012 Budget • General Fund $5,911,616 $6,026,530 $2,684,429 • Arterial Street $6,929,396 $483,330 $10,434,990 l Other Govemmental $11,963,474 $11,785,036 $10,430,969 • Enterprise Funds $10,132,635 $11,011,319 $656,993 • Internal Service $10,144,619 $10,638,313 $8,906,817 • Inside this issue: Governmental funds 2 -7 Enterprise funds 8 Internal Service funds 8 1 Governmental Funds Overview 2 GOVERNMENTAL FUNDS FUND BALANCES CHANGE IN FUND BALANCES Variance YTD ACTUAL - -- ACTUAL -- - - - - -- BUDGET - - -- 12/31/2011 12/31/2012 YTD YTD General Fund $ 5,911,616 $ 6,026,030 $ 114,414 $ (1,757,223) $ 1,871,637 Arterial Street 6,929,396 483,330 (6,446,066) 5,645,521 (12,091,587) Other Special Revenue 4,269,741 4,270,129 388 (369,744) 370,132 Debt Service 3,316,312 3,012,381 (303,930) (485,951) 182,021 Capital Project 4,377,418 4,357,548 (19,870) (1,567,748) 1,547,878 GOVERNMENTAL FUNDS $24,804,483 $18,149,419 $ (6,655,064) $ 1,464,855 $ (8,119,919) General Fund General fund fiscal year activity increased fund balance by $114,414. Results for the year include revenues of $51.0 million or 96.97% of budget. The City had budgeted $1.1 million for bond proceeds to help finance MPD pool improvement project. However, these bonds were not sold until 2013. Additionally, $673 thousand was budgeted for sale of capital assets. Rather than selling the assets, several were repurposed for other uses by the City. These two items accounts for the largest variance in revenue budget to actual. The General Fund had year -to -date expenditures of $50.9 mil- lion or 91.74% of annual budget. City departments have been diligent in managing their budgets and all departments are within budget as of year -end. Departments experiencing very positive budget results include Public Works at 87.63 %, Finance at 87.68 %, Human Resources at 89.75 %, and Department 20 at 70.18 %. It should be noted that the $280K savings on salaries and benefits in the Public Works department is due to project allocations to the arterial street fund which shows salaries and benefits over budget by $280K. • Salaries and benefits (97.4 %): vacancies, reduction in use of extra labor, and medical costs lower than budget. • Supplies & professional services (91.8% & 95.4 %): all departments worked to hold costs down when possible • Intergovernmental (67.1 %): reduction in jail costs as well as lower than anticipated loan to the MPD. Paget 2012 ANNUAL GENERAL FUND DEPARTMENTAL EXPENDITURES DEPARTMENTS 2009 % of Budget 2010 % of Budget 2011 % of Budget 2012 % of Budget CITY COUNCIL $ 251,563 91.8% 242,851 85.8% $ 244,029 92.9% $ 251,197 93.2% MAYOR 2,492,492 95.6% 2,228,656 85.6% 2,218,089 94.1% 2,486,158 93.0% HUMAN RESOURCES 506,060 86.1% 464,095 81.2% 487,920 89.9% 514,637 89.8% FINANCE 1,963,333 97.0% 2,183,069 102.2% 1,446,736 94.9% 1,405,588 87.7% CITY ATTORNEY 685,691 113.2% 578,908 97.2% 647,990 92.2% 595,140 92.6% RECREATION 3,350,801 98.2% 3,130,852 89.4% 2,513,184 88.1% 2,273,480 89.9% COMMUNITY DEVELOPMENT 2,779,459 101.7% 2,635,296 86.4% 2,560,151 97.3% 2,861,070 100.1% MUNICIPAL COURT 1,181,132 104.3% 1,208,632 103.6% 945,174 96.6% 1,014,372 99.9% POLICE 12,994,938 98.8% 13,165,552 93.9% 14,296,485 99.9% 14,019,692 98.2% FIRE 9,874,049 97.4% 9,920,730 96.3% 9,814,177 98.6% 10,476,394 99.4% INFORMATION TECHNOLOGY 951,073 90.1% 953,361 87.8% 1,046,573 94.7% 1,106,138 95.9% PUBLIC WORKS 5,756,107 89.9% 4,572,757 92.6% 3,199,554 95.1% 3,166,787 87.6% PARK MAINTENANCE 979,084 95.5% 992,222 99.3% 982,596 100.0% 1,072,302 100.0% STREET MAINTENANCE & OPERATION 2,280,106 89.4% 2,368,562 92.1% 2,517,770 94.9% 2,711,415 98.4% DEPT 20 709,444 100.0% 252,671 82.8% 7,062,750 86.5% 6,955,261 70.2% ■ TOTAL $ 46, 755, 332 96.6% $44,898,214 93.3% $ 49, 983,178 95.4% $ 50, 909, 629 91.7% GENERAL FUND EXPENDITURES BY TYPE EXPENDITURE BY TYPE 2009 %of Budget 2010 %of Budget 2011 %of Budget 2012 %of Budget Salary and benefits $ 32,831,104 95.8% $ 32,629,767 92.5% $ 31,521,305 97.5% $ 33,182,824 97.4% Supplies 1,000,789 79.5% 1,243,720 96.6% 1,153,105 91.3% 1,095,524 91.8% Professional services 9,788,809 89.8% 8,255,412 86.7% 7,694,782 89.3% 8,156,708 95.4% Intergovernmental 2,201,354 104.2% 2,183,336 104.9% 3,119,057 108.4% 2,582,425 67.1% Capital expenditures 126,527 39.4% 330,504 86.7% 212,643 95.2% 273,560 89.1% Miscellaneous general 806,749 - 178.2% 255,475 - 62.1% 6,282,288 88.8% 5,618,587 74.6% TOTAL $ 46,755,332 96.6% $ 44,898,214 93.3% $ 49,983,180 95.4% $ 50,909,629 91.7% Page 3 2012 ANNUAL 3 Sales Tax Local retail sales and use tax earned in 2012 totaled $15.0 million compared with $15 3 million in 2011 rep- resenting a $303K decrease year- over -year but a 4% increase compared with budget. Over 75% ($11.8 million) of the City's sales tax revenue was derived from the Retail Trade and Services NAICS categories with code 448 - Clothing and Accessories, con- tributing $2,089,897, code 452- General Merchandise Stores, contributing $2,000,865, and 443- Electronics and Appliances, contributing $1,146,203. The Construction category represented $961 thousand or 6% of total sales tax earned. As in previous years, sales tax earned in December was signifi- cantly higher than any other months owing to the holiday sea- son. Sales tax charged in the City of Tukwila is 9.5 %. Of this, the State receives 6.5 %, King County Transit Benefit Area (Metro) receives .9 %, King County receives .25 %, RTA (Sound Trans- it) receives .9 %, Criminal Justice receives .1% and the City receives .85 %. The City is charged a 1% admin fee by the State of Washington for collecting and distributing sales tax. $2,000 $1,900 $1,800 $1,700 $1,600 $1,500 $1,400 $1,300 $1,200 $1,100 $1,000 $900 $800 $700 $600 $500 Sales Tax by Month - In Thousands (000) 1 2 02009 $1,172,08 $1,051,17 ■ 2010 $1,035,64 $1,005,82 • 2011 1,038,574 1,043,007 ■ 2012 1,028,654 1,098,803 $1,145,79 $1,191,47 $1,081,97 $1,217,49 $1,473,26 $1,118,09 $1 109,90 $1,032,28 $1,157,45 $1,069,59 $1,066,89 $1,247,97 $1,250,69 $1,215,85 $1 356,68 1,452,656 1,252,282 1,277,772 1,386,658 1,281,417 1,215,705 1,256,832 $1,081,70 1,221,489 1,222,643 1,127,588 1,186,117 1,276,721 1,236,570 1,285,945 1,294,340 1,205,863 11 12 $1,139,76 $1,689,71 $1,201,70 $1,890,80 1,201,396 1,718,013 1,321,621 1,757,634 Page 4 4 2012 ANNUAL Property Tax General fund property taxes earned in 2012 is $38,084 less than budget but $402,721 more than 2011. The City's levy rate for 2013 is $2.98778 per $1,000 of assessed value based on a City-wide assessed valuation of $4,649,191,308. AV declined 1/2 of 1% and is expected to stabilize or increase in 2013 for 2014 collections. The City has a nice cushion in its levy rate as AV could decline another 3% before impacting the 1% annual property tax assessment increase and $3.10 per $1,000 levy rate cap. 2009 2010 2011 2012 $12,190,219 $13,188,942 $13,427,445 $13,830,166 RGRL, Business Licenses and Rental Housing License Collection of Revenue Generating Regulatory license (RGRL) and Rental Housing license fees began in 2011. RGRL fees were lower than budget by $219,382 but added $1.8 million to General Fund revenues. RGRL increased in 2012 over 2011 collections by $114K. Rental housing license fees came in less than budget by $7,500 but did add $35K to revenue. Business license fees earned $716,459 but were $91K lower than budget. Utility Taxes The City of Tukwila imposes a utility tax on elec- trical energy, natural gas, solid waste, cable tele- vision service and telephone service at a rate of 6 %. Additionally, a tax is levied on City-owned water, sewer and surface water utilities. The rate was 15% through April 30, 2010 and 10% there- after. The customer based utility tax revenue is below budget by $839K while the interfund utility tax exceeds budget by $11K. Actual 2012 customer utility tax collections are $51K lower than 2011 and interfund utility taxes are $162K higher than 2011. Utility Taxes Electricity Natural Gas Solid Waste Cable Telephone CUSTOMER Interfund - Water Interfund - Sewer Interfund - Storm INTERFUND TOTAL 2009 2010 2011 2012 $ 1,639,591 $ 1,504,325 $ 1,550,245 $ 1,554,587 748,772 533,811 617,296 567,841 79,932 339,654 345,375 347,835 238,586 229,841 224,985 227,755 1,652,412 1,456,322 1,314,362 1,303,368 4,359,293 4,063,953 4,052,263 4,001,385 676,241 501,592 475,210 518,461 754,017 480,511 561,831 647,043 383,019 378,094 1,813,277 335,339 369,077 1,360,197 r 1,372,380 i 1,534,581 $ 6,172,570 $ 5,424,150 $ 5,424,643 $ 5,535,966 Excise Taxes In 2012, 94% of the gambling excise tax revenue was derived from card games with the remainder generated by punchboards, pull tabs and amuse- ment games. The excise tax charged on card games is 10% of gross proceeds; the excise tax charged on most other forms of gambling is 5% of gross proceeds. 2012 revenue is $172,932 less than budget but $857,448 more than collected in 2011. 2012 revenue includes $439K for prior year back taxes. Real estate excise tax (REET) is levied on all sales of real estate. The City credits the first quarter percent of the REET to the 301 Park Acquisition Fund and the second quarter percent to the 104 Arterial Street Fund. REET revenue earned in 2012 exceeded budget by $548,000 or 374 %. The significant increase is due to a $6.7M property sale that occurred during the year. Excise Tax 2009 2010 2011 2012 Leasehold Excise Tax $ 112,212 $ 129,746 $ 52,695 $ 89,564 Real Estate Excise Tax 254,986 378,052 255,836 748,001 Gambling Excise Tax 2,457,208 1,980,559 1,471,762 2,457,327 TOTAL $ 2,824,406 $ 2,488,357 $ 1,780,293 $ 3,294,893 Leasehold excise tax is charged in lieu of a property tax and is collectible on most leases of publicly -owned real and personal property in the state. The leasehold tax rate is 12.84% of the rent paid for the property and payment of the tax is the responsibility of the lessee. The City remits the tax to the State, then receives back approximately 30.5% of the tax collected. The ma- jority of the excise tax is earned by the general fund. General Fund leasehold tax revenue for 2012 was $51K less than budget. The largest generator of leasehold excise tax is King County International Airport at 85 %. Page 5 2012 ANNUAL 5 2012 $8,591,989 J Permit Income The General Fund receives 100% 2011 amounts by 25% or $283K. the permit types for 2012 and 2011 BUILDING PERMITS MECHANICAL PERMITS PLUMBING /GAS PERMITS ELECTRICAL PERMITS of permit revenue. Permit revenue for 2012 was less than budget by $206K and was less than Permit activity increased in 2012 in all categories except building. The highest value for each of were as follows: 2012: Westfield Mall: $2,375,000, Boeing #9 -101: $1,680,000 2011: Interurban Office Building: $5,402,482, Boeing #14 -01: $5,082,600 2012: Westfield Mall: $435,495, Boeing #9 -96: $1,499,543 2011: Sabey Data Center: $8,075,000, Boeing #14 -01: $1,152,000 2012: Providence Infusion and Pharmacy: $194,860, Fruititude: $130,000 2011: Sabey Data Center: $243,000, PSF Mechanical: $126,740 2012: Boeing #9 -101: $1,073,709, Boeing #9 -101: $753,409 2011: Sabey Data Center: $5,356,864, City of Tukwila Pump Station: $932,780 Permit Revenue 2009 2010 2011 2012 Buildings / Structures $ 312,533 Electrical Mechanical $ 619,262 $ 596,081 $ 472,202 200,939 300,084 347,201 260,689 Plumbing / Gas / Other 57,087 111,368 28,764 37,700 156,884 82,239 35,422 37,754 TOTAL $ 599,322 $1,068,414 $ 1,135,588 $ 852,885 Permits Issued 2009 2010 2011 2012 Building 264 306 389 354 Mechanical 158 177 180 191 Electrical 819 1,040 1,158 1,175 Plumbing / gas 145 172 187 210 TOTAL 1,386 1,695 1,914 1,930 Plan Check & Other Fees Plan check and other fees recorded into the Gen- eral Fund in 2012 totaled $640,127, a decrease of $159,010 or 20% from 2011 and $273K less than budget. The fire impact fees and park impact fees re- ceived in 2012 were significantly less than amounts received in 2011 but close to budget. Park and fire impact fees are budgeted based on planned projects. Plan Check & Other Fees 2009 2010 2011 2012 Plan checking fees $ 331,007 $ 582,422 $ 417,590 $ 479,119 Zoning and subdivision 42,740 95,321 97,025 93,374 Electrical plan review 12,616 35,505 24,971 16,966 Other 15,825 5,612 13,410 (4,146) TOTAL GENERAL FUND $ 402,188 $ 718,860 $ 552,996 $ 585,313 Fire impact fees 13,342 142,383 157,654 33,686 Park impact fees 17,767 108,177 88,487 21,128 TOTAL $ 433,297 $ 969,420 $ 799,137 $ 640,127 Intergovernmental Revenue Intergovernmental revenue comprises grant funds from federal, state and local governmental entities and other governmental receipts. Just under $1 million was received as grant funding indirectly from the federal government, $888K in grant revenue was received from the sate, and the balance from various other governmental sources including sales tax for criminal justice, liquor excise 2009 2010 2011 $15,614,600 $12,915,585 $22,436,436 tax, and the City's share of the EMS levy. The General Fund received $4.8 in intergovernmental revenue with $2.1 million derived from the Seattle City Light agreement and $1.1 from sales tax mitigation. Page 6 6 2012 ANNUAL Special Revenue Funds GOVERNMENTAL Special Revenue FUND BALANCES CHANGE IN FUND BALANCES Variance YTD ACTUAL 12/31/2011 12/31/2012 - -- ACTUAL -- - - YTD - - -- BUDGET - - -- YTD 101 - Hotel /Motel Tax Fund $ 787,568 $ 710,707 $ (76,861) $ (302,106) $ 225,245 103 - Street Fund 903,937 1,046,771 142,834 (207,124) 349,958 104 - Arterial Street Fund 6,929,396 483,330 (6,446,066) 5,645,521 (12,091,587) 105 - Contingency Fund 1,457,728 1,460,454 2,726 1,816 910 107 - Fire Equip Cum Reserve 890,797 892,072 1,276 119,670 (118,394) 109 - Drug Seizure Fund 229,711 160,125 (69,586) 18,000 (87,586) Total Special Revenue $11,199,137 $ 4,753,460 $ (6,445,678) $ 5,275,777 $ (11,721,455) Special revenue funds declined $6.4 million for the fiscal year. Fund recover costs the City fronted for this project. 104 - Arterial Street Fund was the largest contributor to this decline as discussed below. Additionally, $4.7M was paid out on the Southcenter Parkway project in 2012. This was a $19.4M project that began prior to Fund 103 - Street: Work on 40 -42 Ave S (S 160st —S 131P1) was 2012 and has now been substantially completed. delayed which contributed to the higher than anticipated ending fund balance. Fund 104 - Arterial Street. The budget includes receipt of $9.2M in bonds for the Tukwila Urban Center Access project. The Southcenter Access Project (Local Improvement District No. 33) was completed and accepted by Council in February 2013. It is anticipated that bonds will be sold to pay for the project in the second half of 2013 to Capital Project Funds GOVERNMENTAL Capital Project FUND BALANCES CHANGE IN FUND BALANCES Variance YTD ACTUAL 12/31/2011 12/31/2012 - -- ACTUAL -- - - YTD - - -- BUDGET - - -- YTD 301 - Parks Acq Fund $ 1,427,973 $ 1,090,188 $ (337,785) $ (1,447,403) $ 1,109,618 302 - Facility Replacement Fund 2,027,014 2,005,520 (21,494) (106,372) 84,878 303 - General Gov Improvements 608,613 913,830 305,217 (64,073) 369,290 304 - Fire Impact Fee Fund 313,819 348,010 34,192 50,100 (15,908) Total Capital Project $ 4,377,419 $ 4,357,548 $ (19,870) $ (1,567,748) $ 1,547,878 Capital project funds decreased only $19,870 for the fiscal year. Fund 301 -Parks Acquisition: Has the largest decline in actual fund balance of $337,785. The decline was significantly less than budget- ed decline of $1.4M. The City received $177K and $275K over budget in property taxes and REET respectively. Additionally, the Duwamish Hill Preserve project was pushed into 2013. Fund 302 - Facilities Replacement: Fund balance higher than planned because a demo on TIB did not occur, as scheduled. Fund 303 - General Government Improvements: Received addi- tional funds from King County Flood Control District to help pay for the removal of the Hesco containers. Page 7 2012 ANNUAL 7 Enterprise Funds ENTERPRISE FUNDS FUND BALANCES CHANGE IN FUND BALANCES Variance YTD ACTUAL 12/31/2011 12/31/2012 - -- ACTUAL -- - - YTD - - -- BUDGET - - -- YTD 401 - Water Fund $ 5,982,649 $ 6,077,949 $ 95,300 $ (1,279,716) $ 1,375,016 402 - Sewer Fund 1,886,825 2,199,821 312,996 (1,168,617) 1,481,613 411 - Foster Golf Fund 140,550 404,390 263,840 (157,514) 421,354 412 - Surface Water Fund 2,122,611 2,329,158 206,547 (845,393) 1,051,940 ENTERPRISE FUNDS $10,132,635 $11,011,319 $ 878,684 $ (3,451,240) $ 4,329,924 All enterprise funds increased fund balance for the fiscal year. Fund 401 - Water. The Water fund realized a fund balance increase of $95K for the fiscal year. Total revenue exceeded budget by 3% or $172K and expenses were under budget by 19% or $1.2M. This is primarily due to the Andover West project not completed in 2012 as scheduled. Fund 402 - Sewer. The Sewer fund realized a fund balance in- crease of $313K for the fiscal year. Revenues exceeded budget by 20% or $1M and expenses were under budget by 6% or $394K. Revenues exceeded budget due to conservative budgeting. Fund 411 -Golf Course. The Golf Course realized a fund balance increase of $263,840 for the fiscal year. Revenues were under budget by $242K but expenses were significantly lower than budget by 32% or $663K. Director of Parks and Recreation costs, originally charged 25% to the golf course, were removed in 2012. Additionally, staff reduced costs where possible and the capital project (replacing bathroom counters) was delayed. Fund 412 - Surface Water. The Surface Water fund realized a fund balance increase of $207K for the fiscal year. Revenues exceeded budget by 4% or 140K while expenses were lower than budget by 20% or $912K. Internal Service Funds INTERNAL SERVICE FUNDS FUND BALANCES CHANGE IN FUND BALANCES Variance YTD ACTUAL 12/31/2011 12/31/2012 - -- ACTUAL -- - - YTD - - -- BUDGET - - -- YTD 501 - Equipment Replacement $ 3,532,153 $ 4,132,396 $ 600,243 $ 336,027 $ 264,216 502 - Self- Insurance Fund 4,983,480 4,794,386 (189,095) (414,480) 225,385 503 - LEOFF Insurance Fund 1,628,986 1,711,532 82,547 (103,485) 186,032 INTERNAL SERVICE FUNDS $ 10,144,619 $ 10,638,313 $ 493,695 $ (181,938) $ 675,633 Fund 501- Equipment Replacement. Fund balance increased by $608K for the fiscal year. Expenses were less then budget by 6% or $128K primarily due to command car for Battalion Chief not pur- chased as planned. Fund 502- Insurance. Fund balance decreased by $189K for the fiscal year, however, the decrease is less than budgeted by $225K. This is primarily due to investment earnings being higher than budg- et by $252K. Fund 503 -LEOFF Insurance. Fund balance increased by $83K for the fiscal year. Fund balance was budgeted to decrease by $104K. The positive results in this fund are attributable to expendi- tures lower than expected. Pages 2012 ANNUAL 8 City of Tukwila General Fund 000 - Revenue and Expenditures As of December 31 2012 % of year expired 100.00% Revenue General Revenue Property Taxes Sales and Use Taxes Revenue Generating Regulatory Lics Rental housing license Admissions Tax Utility Taxes Interfund Utility Tax Gambling /Excise Taxes Total General Revenue Licenses and Permits Business Licenses and Permits Building Permits and Fees Total Licenses and Permits Intergovernmental Revenue Sales tax mitigation Seattle City Light Agreement Grants State entitlements, in -lieu taxes Other Total 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 Sale of Capital Assets Sale of bond proceeds for MPD Indirect cost allocation Change in Fund Balance Beginning Fund Balance $ 13,868.250 $ 13,830,166 15, 048, 000 15, 673,891 1,975,000 1,755,618 42,750 35,250 654000 587,396 4,840.000 4,001,385 1,524.000 1,534,581 2641,370 2,457,327 40,593,370 39,875,613 807,227 716,459 1,058.589 852,885 1,865,816 1,569,344 1,200,000 1,127,394 2,050;000 2,147,366 533111 620,196 308,504 379,186 52,532 535,978 4,144,147 4,810,121 60,951 43,279 533.134 543,396 9,867 - 158,149 145,671 858,500 585,313 611,500 437,894 2,232,101 1,755,554 213,270 220,752 652.760 452,090 672.882 9,903 1,100,000 - 2,261,235 2,330,665 (1,757,223) 4,441,652 114,414 5,911,616 $ (38,084) 99.73% 625,891 104.16% (a) (219,382) 88.89% (b) (7,500) 82.46% (66,604) 89.82% (838,615) 82.67% (c) 10,581 100.69% (183,976) 93.03% (717,690) 98.23% (90,768) 88.76% (205,704) 80.57% (d) (296,472) 84.11% (72,606) 93.95% 97,366 104.75% 87,085 116.34% 70,682 122.91% 483,446 1020.29% (e) 665,974 116.07% (17,672) 71.01% 10,262 101.92% (9,867) 0.00% (12,478) 92.11% (273,187) 68.18% (173,606) 71.61% (476,547) 78.65% 7,482 103.51% (200,670) 69.26% (662,979) 1.47% (f) (1,100,000) 0.00% (g) 69,430 103.07% 1,871,704 1,469,964 -6.51 % 133.09% lp Fs Cash and investments (a) Sales and use tax: (b) RGRL: (c) Utility tax: (d) Building permits /fees: (e) Other intergovernmental: (f) Sale of capital assets: (g) Sale of bonds proceeds (MPD): $ 3,826,856 Exceeded budget and Nov & Dec exceeded 2011 figures. Revenue did not meet expectations. Budget adjusted in 2013 -2014 due to more experience. Based on consumption. Value of permits lower than estimated but number of permits higher than 2011 (1,930 vs 1,914). Received funds for emergency services and other gov't services not budgeted. Assets not sold as planned. Bonds not sold until 2/13. ** Variance = Actual over (under) prorated budget Fund 000 9 CITY OF TUKWILA General Fund Expenditures - By Category As of December 31 2012 % of year expired 100.00% TRANSFERS OUT SALARIES AND BENEFITS SUPPLIES PROFESSIONAL SERVICES INTERGOVERNMENTAL LOAN TO MPD CAPITAL EXPENDITURES $ 7,532717 $ 5,618,587 34,064,946 33,182,824 1,193,673 1,095 524 8,546;993 8;156,708 2,022,475 1,923,719 1,825000 658,706 307,000 273,560 (1,914,130) (882,122) (98,149) (390,285) (1265,050) (1,173,252) (33,440) 74.59% (a) 97.41% (b) 91.78% (c) 95.43% (d) 95.12% (e) 36.09% (f) 89.11% (g) 1 00 TRANSFERS OUT 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 52 LOAN TO MPD 53 EXT TAXES & OPERATING ASSMNTS 63 OTHER IMPROVEMENTS 64 MACHINERY & EQUIPMENT (a) Transfers out: (b) Salaries & benefits: (c) Supplies: (d) Professional services: (e) Intergovernmental: (f) Loan to MPD: (g) Capital expenditures: 7,532,717 23,436,489 455,520 1,376;947 178,248 1,415,429 590,397 1,021.688 436,940 5,112,743 30,000 10,545 1,005,457 14,200 174,016 2,420;844 348,381 1121,815 49,550 2,148,245 550,535 1,406,285 596,960 904,378 2,022,475 1,825,000 7,000 300,000 $ 5,618,587 23,432,811 352,417 1,383,704 186,764 1,449,042 691,586 801,107 333,779 4,531,965 14,945 4,705 908,868 36,412 150,245 2131,258 317,975 92,709 17.847 2164,781 579,668 1395,411 559,989 897,070 1;923,677 658,706 42 $ (1,914,130) 74.59% (3,678) 99.98% (103,103) 77.37% 6,757 100.49% 8,516 104.78% 33,613 102.37% 101,189 117.14% (220,581) 78.41% (103,161) 76.39% (580,778) 88.64% (15,055) 49.82% (5,840) 44.62% (96,589) 90.39% 22,212 256,42% (23,771) 86.34% (289,586) 88.04% (30,406) 91.27% (29,106) 76.11% (31,703) 36.02% 16,536 100.77% 29,133 105.29% (10,874) 99.23% (36,971) 93.81% (7,308) 99.19% (98,798) 95.11% (1,166,294) 36.09% 42 0.00% (7,000) 0.00% 273,560 26,440) 91.19% Transfers out were only done as necessary. Under budget due to vacancies, reduction in use of extra labor, medical costs lower than budgeted (6% increase not implemented). Staff held the line wherever possible Permit software budgeted in 2012 but not paid in 2012, preschool cancelled which resulted in less need for instructors, lower audit costs. Reduction in jail costs. Loan to MPD for capital project occurred in 2013. Capital purchases delayed. ** Variance = Actual over (under) prorated budget Fund 000 By Category 10 CITY OF TUKWILA General Fund Expenditures - By Department As of December 31 2012 % of year expired 17: 1TY 17: C_ MAYOR HUMAN RESOURCES FINANCE CITY ATTORNEY RECREATION COMMUNITY DEVELOPMENT MUNICIPAL COURT POLICE FIRE INFORMATION TECHNOLOGY PUBLIC WORKS PARK MAINTENANCE STREET MAINTENANCE &OPERATION DEPT 20 4f- 5- 21.39,6t55 251�� 2.073.991 2,486,158 573.390 514,637 1.003.133 1,405.588 642,734 595.140 2.530.147 2,273,480 2.858.579 2.801.070 1.015.849 1.014.372 14274.710 14.019.092 10.542.901 10,470.394 1.153.947 1.100.138 3/513.803 3,166,787 1.072.047 1.072.302 2,756,535 2,711,415 9.910.717 6.955,201 (1@/,405) (187,833) (58,759) (197,545) (47,594) (256,667) 2,491 (1,477) (255,018) (66,567) (47,809) (447,016) (345) (45,120) (2.955.450) 92.98% 89.75% 87.68% 92.60% 89.86% 100.09% 99.85% 98.21% 99.37% 95.86% 87.63% 99.97% 98.36% 70.18% 11 SALARIES 21 FICA 23 PERS 24 INDUSTRIAL NSURANCE 25 MEDICAL,DENTAL,LIFE,OPTICAL 31 OFFICE & OPERATING SUPPLIES 41 PROFESSIONAL SERVICES 42 COMMUNICATION 43 TRAVEL 49 MISCELLANEOUS 177,720 13,274 8,016 2,745 20,630 3,870 1,500 4,400 25,000 12,500 111, fir ',1r.flitilifirr = 180,650 13,547 6,646 2,111 21,396 2,527 92 4,701 15,593 3,934 **Variance = Actual over (under) prorated budget Fund 000 By Dept 2,930 273 (1,370) (634) 766 (1,343) (1,408) 301 (9,407) (8,566) 101.65% 102.06% 82.90% 76.92% 103.71% 65.29% 6.16% 106.84% 62.37% CITY OF TUKWILA General Fund Expenditures - By Department As of December 31 2012 % of year expired 100.00% 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 51 INTERGVRNMTL PROFESSIONAL SVCS 64 MACHINERY & EQUIPMENT 1.001,516 15,500 573 71, 953 89,697 4,167 173,067 33,856 4,935 889,470 85,300 19,800 17,250 28,108 14, 500 176,799 26,500 21,000 939,850 67,958 67,296 2,766 141,792 27,409 914,600 73,610 10,645 5,148 28,635 10,482 149,113 24,655 22,200 93.84% 0.00% 0.00% 94.45% 75.03% 66.38% 81.93% 80.96% 0.00% 102.83% 86.30% 53.76% 29.84% 101.87% 72.29% 84.34% 93.04% 105.71% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (61,666) (15,500) (573) (3,995) (22,401) (1,401) (31,275) (6,447) (4,935) 25,130 (11,690) (9,155) (12,102) 527 (4,018) (27,686) (1,845) 1,200 Astuat 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 44 ADVERTISING 45 OPERATING RENTALS & LEASES 48 REPAIRS & MAINTENANCE 49 MISCELLANEOUS 347,760 25,201 31,151 1,373 56,803 7,103 79,050 2,500 9,000 50 5,405 8,000 ** Variance = Actual over (under) prorated budget Fund 000 By Dept 12 359,647 25,847 25,763 1,004 56;627 5,620 27,829 6 1,209 5,269 400 200 5,217 11,887 646 (5,388) (369) (176) (1,483) (51,221) 6 (1,291) (3,732) 350 (5,205) (2,783) 103.42% 102.56% 82.70% 73.14% 99.69% 79.12% 35.20% 0.00% 48.35% 58.54% 800.28% 3.70% 65.21% CITY OF TUKWILA General Fund Expenditures - By Department As of December 31 2012 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 41 PROFESSIONAL SERVICES 42 COMMUNICATION 43 TRAVEL 46 INSURANCE 48 REPAIRS & MAINTENANCE 49 MISCELLANEOUS 64 MACHINERY & EQUIPMENT 978,689 10,000 1,147 72,356 87,592 4,118 205,614 24 849 190,000 1.000 5,000 5,000 12,768 5,000 891,375 13,640 67,944 64,995 2,833 181,939 12,581 135,010 5,587 2,139 6,475 352 20,716 % of year expired (87,314) (10,000) 12,493 (4,412) (22,597) (1,285) (23,675) (12,268) (54,990) 4.587 (2,861) 6,475 (4,648) 7,948 (5,000) 100.00% 91.08% 0.00% 1189.23% 93.90% 74.20% 68.79% 88.49% 0.00% 50.63% 71.06% 558.67% 42.78% 0.00% 7.03% 162.25% 0.00% 12 EXTRA LABOR 21 FICA 24 INDUSTRIAL INSURANCE 31 OFFICE & OPERATING SUPPLIES 41 PROFESSIONAL SERVICES 42 COMMUNICATION 45 OPERATING RENTALS & LEASES 48 REPAIRS & MAINTENANCE 49 MISCELLANEOUS 2,500 795 439 5,000 628,000 2,500 500 2,000 1,000 2 4,510 588,558 2,070 " Variance = Actual over (under) prorated budget Fund 000 By Dept (2,500) (795) (437) (490) (39,442) (2,500) (500) (2,000) 1,070 0.00% 0.00% 0.46% 90.19% 93.72% 0.00% 0.00% 0.00% 207.01 13 CITY OF TUKWILA General Fund Expenditures - By Department As of December 31 2012 % of year expired 100.00% 11 SALARIES 12 EXTRA LABOR 13 OVERTIME 21 FICA 23 PERS 24 INDUSTRIAL INSURANCE 25 MEDICAL,DENTAL,LIFE,OPTICAL 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 53 EXT TAXES & OPERATING ASSMNTS 64 MACHINERY & EQUIPMENT 1,165,454 1,202,085 296,627 224,564 600 2,721 130,960 107,040 120,980 93,452 35,855 27,186 247,844 242,141 81,188 71,139 14,200 36,412 200,666 106,642 27,380 7,416 8,000 3,301 21,000 6,591 55,861 46,223 (521) 32,550 24,144 90,982 67,553 21 5,371 36,631 (72,063) 2,121 (23,920) (27,528) (8,669) (5,703) (10,049) 22,212 (94,024) (19,964) (4,699) (14,409) (9,638) (521) (8,406) (23,429) 21 5,371 103.14% 75.71% 453.55% 81.73% 77.25% 75.82% 97.70% 87.62% 256.42% 53.14% 27.08% 41.26% 31.39% 82.75% 0.00% 74.18% 74.25% 0.00% 0.00% 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 RECYCLING - KC WRR 45 OPERATING RENTALS & LEASES 47 PUBLIC UTILITY SERVICES 48 REPAIRS & MAINTENANCE 49 MISCELLANEOUS 51 INTERGVRNMTL PROFESSIONAL SVCS 53 EXT TAXES & OPERATING ASSMNTS 64 MACHINERY & EQUIPMENT 1,783,293 38,650 4,672 133,308 160,852 11,224 275,436 1,805 34,181 600 86,283 4.500 12,500 33,775 1,000 62,190 21.310 18,000 175,000 1,846,644 75,305 4,783 143,676 138,271 12,415 270,644 299 22,443 57,993 257 3,227 478 25,606 8,678 44,907 27,505 2 177,938 "" Variance = Actual over (under) prorated budget Fund 000 By Dept 14 63,351 36,655 111 10,368 (22,581) 1,191 (4,792) (1,506) (11,738) (600) (28,290) (4,243) (9,273) 478 (8,169) (1,000) (53,512) 23,597 9,505 2 2,938 103.55% 194.84% 102.38% 107.78% 85.96% 110.61% 98.26% 16.58% 65.66% 0.00% 67.21% 5.71% 25.82% 0.00% 75.81% 0.00% 13.95% 210.73% 152.80% 0.00% 101.68% CITY OF TUKWILA General Fund Expenditures - By Department As of December 31 2012 % of year expired 100.00% Ntkik 11 SALARIES 12 EXTRA LABOR 13 OVERTIME 21 FICA 23 PERS 24 INDUSTRIAL INSURANCE 25 MEDICAL,DENTAL,LIFE,OPTICAL 31 OFFICE & OPERATING SUPPLIES 35 SMALL TOOLS & MINOR EQUIPMENT 41 PROFESSIONAL SERVICES 42 COMMUNICATION 43 TRAVEL 45 OPERATING RENTALS & LEASES 48 REPAIRS & MAINTENANCE 49 MISCELLANEOUS 53 EXT TAXES & OPERATING ASSMNTS 639,552 2,500 5.016 48,379 60,453 3,432 102,906 10,908 1200 108,000 5,550 6,215 2,300 19,438 654,082 162 1,071 48,265 48,381 2,301 109,060 12,615 1,201 112,333 6,624 4,169 939 318 12,849 1 14,530 (2,338) (3,945) (114) (12,072) (1,131) 6,154 1,707 1 4,333 1,074 (2,046) 939 (1,982) (6,589) 1 102.27% 6.48% 21.35% 99.77% 80.03% 67.06% 105.98% 115.65% 100.11% 104.01 % 119.36% 67.08% 0.00% 13.81% 66.10% 0.00% 11 SALARIES 12 EXTRA LABOR 13 OVERTIME 21 FICA 22 LEOFF 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 44 ADVERTISING 45 OPERATING RENTALS & LEASES 46 INSURANCE 48 REPAIRS & MAINTENANCE 49 MISCELLANEOUS 51 INTERGVRNMTL PROFESSIONAL SVCS 64 MACHINERY & EQUIPMENT 7.209,468 5,000 930,062 544,835 325,645 93,745 137,676 1,642,640 156,428 600 72,175 62,031 23,300 800 908,531 225,080 167,894 56,245 1,692,555 20,000 7,281,322 71,854 (5,000) 889,318 (40,744) 604,432 59,597 365,543 39,898 74,551 (19,194) 107,659 (30,017) 1,475,651 (166,989) 138,983 (17,445) 389 (211) 72,955 780 60,521 (1,510) 44,398 21,098 (800) 874,744 (33,787) 225,000 (80) 157,270 (10,624) 71,896 15,651 1,566,739 (125,816) 8,321 (11,679) 1) ** Variance = Actual over (under) prorated budget Fund 000 By Dept 101.00% 0.00% 95.62% 110.94% 112.25% 79.53% 78.20% 89.83% 88.85% 64.81 % 101.08% 97.57% 190.55% 0.00% 96.28% 99.96% 93.67% 127.83% 92.57% 41.60% 15 CITY OF TUKWILA General Fund Expenditures - By Department As of December 31 2012 11 SALARIES 12 EXTRA LABOR 13 OVERTIME 15 HOLIDAY PAY 21 FICA 22 LEOFF 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 46 INSURANCE 47 PUBLIC UTILITY SERVICES 48 REPAIRS & MAINTENANCE 49 MISCELLANEOUS 51 INTERGVRNMTL PROFESSIONAL SVCS 64 MACHINERY & EQUIPMENT 6,359,535 416,552 178,248 92,289 264,752 32,766 167.746 1,599,900 1,140 187,080 28,500 65,300 44,670 14,500 489.962 90,000 60,000 41,000 111,601 285,420 12,000 of year expired 6,552,585 193,050 13 13 442,124 25,572 186,764 8,516 103,212 10,923 326,042 61,290 22,843 (9,923) 124,113 (43,633) 1,353,481 (246,419) (1,140) 183,779 (3,301) 30,394 1,894 36,635 (28,665) 22,088 (22,582) 4,012 (10,488) 518,831 28,869 90,000 - 73,116 13,116 67,685 26,685 33,898 (77,703) 304,778 19,358 (12,000) 100.00% 103.04% 0.00% 106.14% 104.78% 111.84% 123.15% 69.72% 73.99% 84.60% 0.00% 98.24% 106.65% 56.10% 49.45% 27.67% 105.89% 100.00% 121.86% 165.09% 30.37% 106.78% 0.00% li Asko 11 12 13 21 23 24 25 31 35 41 42 43 45 48 49 64 SALARIES EXTRA LABOR OVERTIME FICA PERS INDUSTRIAL INSURANCE MEDICAL,DENTAL,LIFE,OPTICAL OFFICE & OPERATING SUPPLIES SMALL TOOLS & MINOR EQUIPMENT PROFESSIONAL SERVICES COMMUNICATION TRAVEL OPERATING RENTALS & LEASES REPAIRS & MAINTENANCE MISCELLANEOUS MACHINERY & EQUIPMENT ji 581,079 2,500 44,335 52,041 3,228 135,998 5,766 122,000 1,000 99,000 1,500 1,500 31,500 40,500 32,000 588,735 799 43,605 42,368 1,918 130,366 3,280 104,073 1,451 128,850 1,352 935 12,900 25,523 19,984 **Variance = Actual over (under) prorated budget Fund 000 By Dept 16 TIK 7,656 (2,500) 799 (730) (9,673) (1,310) (5,632) (2,486) (17,927) 451 29,850 (148) (565) (18,600) (14,977) (12,016) 101.32% 0.00% 0.00% 98.35% 81.41% 59.41% 95.86% 56.88% 85.31% 145,07% 130.15% 90.12% 62.33% 40.95% 63.02% 62.45% CITY OF TUKWILA General Fund Expenditures - By Department As of December 31 2012 of year expired 100.00% . . . . . . . . . . . . . . . . . . . . . . 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 64 MACHINERY & EQUIPMENT 3,500 4.556 140,874 171,274 28,420 387.934 3,800 99,460 3,750 70,400 7,750 800 177,745 379,449 165,521 21,035 35,000 5,884 125,460 123,407 17,912 307,629 1,193 85,264 5,514 37,996 6,983 1,562 167,235 330,264 210,454 13,655 11,209 ::1 3 D. (3,500) 1,328 (15,414) (47,867) (10,508) (80,305) (2,607) (14,196) 1,764 (32,404) (767) 762 (10,510) (49,185) 44,933 (7,380) (23,791) 0.00% 129.14% 89.06% 72.05% 63.03% 79.30% 31.41% 85.73% 147.04% 53.97% 90.11% 195.22% 94.09% 87.04% 127.15% 64.92% 32.03% Ingt 11 SALARIES 12 EXTRA LABOR 13 OVERTIME 21 FICA 23 PERS 24 INDUSTRIAL INSURANCE 25 MEDICAL,DENTAL,LIFE,OPTICAL 28 UNIFORM CLOTHING 31 OFFICE & OPERATING SUPPLIES 35 SMALL TOOLS & MINOR EQUIPMENT 41 PROFESSIONAL SERVICES 43 TRAVEL 45 OPERATING RENTALS & LEASES 47 PUBLIC UTILITY SERVICES 48 REPAIRS & MAINTENANCE 49 MISCELLANEOUS 63 OTHER IMPROVEMENTS 503,045 35,020 2,295 37,909 43,550 13,573 82,092 1,425 36.968 1,500 25,000 70,270 169,000 40,000 4,000 7,000 496,087 3,151 37,332 35,778 11,593 76,845 1,167 40,739 382 26,389 103 104,558 202,730 31,337 4,113 (6,958) (35,020) 856 (577) (7,772) (1,980) (5,247) (258) 3,771 (1,118) 1,389 103 34,288 33,730 (8,664) 113 (7,000) 98.62% 0.00% 137.30% 98.48% 82.15% 85.41% 93.61% 81.90% 110.20% 25.45% 105.56% 0.00% 148.80% 119.96% 78.34% 102.83% 0.00% ** Variance = Actual over (under) prorated budget Fund 000 By Dept 17 CITY OF TUKWILA General Fund Expenditures - By Department As of December 31 2012 % of year expired 100.00% 11 SALARIES 12 EXTRA LABOR 13 OVERTIME 21 FICA 23 PERS 24 INDUSTRIAL INSURANCE 25 MEDICAL,DENTAL,LIFE,OPTICAL 28 UNIFORM CLOTHING 31 OFFICE & OPERATING SUPPLIES 35 SMALL TOOLS & MINOR EQUIPMENT 41 PROFESSIONAL SERVICES 42 COMMUNICATION 43 TRAVEL 44 ADVERTISING 45 OPERATING RENTALS & LEASES 46 INSURANCE 47 PUBLIC UTILITY SERVICES 48 REPAIRS & MAINTENANCE 49 MISCELLANEOUS 53 EXT TAXES & OPERATING ASSMNTS 64 MACHINERY & EQUIPMENT 776,843 43,723 11,474 58,961 69,571 22,944 181,879 2,375 318,800 10, 931 4,000 4,300 2,700 1,500 381.943 35,455 796.836 27,100 5,200 724,583 52,374 20,213 60,725 57,356 19,966 164,394 2,045 297,981 8,292 12,774 1,332 1,000 361 396,675 35,455 789,823 36,171 1,341 17 28,538 (52,260) 93.27% 8,651 119.78% 8,739 176.16% 1,764 102.99% (12,215) 82.44% (2,978) 87.02% (17,485) 90.39% (330) 86.12% (20,819) 93.47% (2,639) 75.86% 8,774 319.36% (2,968) 30.98% (1,700) 37.05% (1,139) 24.05% 14,732 103.86% 100.00% (7,013) 99.12% 9,071 133.47% (3,859) 25.79% 17 0.00% 28,538 0.00% 01 TRANSFERS OUT 26 UNEMPLOYMENT COMPENSATION 46 INSURANCE 49 MISCELLANEOUS 52 MPD LOANS 7,532,717 30,000 200,000 323,000 1,825,000 5,618,587 14,945 222,738 440,285 658.706 ** Variance = Actual over (under) prorated budget Fund 000 By Dept 18 (1,914,130) (15,055) 22,738 117,285 (1,166,294) t. 74.59% 49.82% 111.37% 136.31% 36.09% City of Tukwila Hotel /Motel Tax Fund 101 - Revenue and Expenditures As of December 31 2012 % o of year expired 100.00% kodif Revenue General Revenue Hotel /Motel Taxes Total General Revenue Intergovernmental Revenue Miscellaneous Revenue Investment Earnings Other Misc Revenue Total Miscellaneous Revenue $ 385,401 $ 522,033 $ 136,632 385.401 522,033 136,632 853,000 857,763 4,763 1.766 724 (1,042) 15,953 12,677 (3,276) 17,719 13,401 (4,318) 135.45% (a) 135.45% 100.56% 41.01% 79.46% 75.63% Expenditures 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 44 Advertising 45 Operating Rentals & Leases 47 Public Utility Services 48 Repairs & Maintenance 49 Miscellaneous 64 Capital Outlay Total Hotel /Motel Tax Fund Transfers Out / Indirect cost allocation Change in Fund Balance Beginning Fund Balance 283,378 24,000 10,110 21,679 25,380 2,033 38,304 16,000 223,000 60,000 23,000 657,000 49,000 1, 500 1,000 21,400 10,000 1,466,784 91,442 (302,106) 451,952 284,134 21,640 12,131 24,091 22,454 1,312 39,081 20,541 164,231 67,494 13,150 619,394 43,319 857 821 38, 471 1,373,121 96,937 (76, 861) 787,568 756 (2,360) 2,021 2,412 (2,926) (721) 777 4,541 (58,769) 7,494 (9,850) (37,606) (5,681) (643) (179) 17,071 (10,000) (93,663) 5,495 225,245 335,616 100.27% 90.17% 119.99% 111.12% 88.47% 64.56% 102.03% 128.38% 73.65% 112.49% 57.17% 94.28% 88.41% 57.12% 82.10% 179.77% (b) 0.00% 93.61 % 106.01% 25.44% 174.26% Ars Cash and investments (a) Hotel /motel taxes: (b) Misc: $ 398,276 Budget was reduced due to economic situation. Kept conservative as economy recovered. Has been readusted upward for 2013 -2014, Additional memberships. Budget adjusted in 2013 -2014 to reflect increase in membership costs. ** Variance = Actual over (under) prorated budget Fund 101 19 City of Tukwila Street Fund 103 - Revenue and Expenditures As of December 31 2012 % of year expired 100.00% Revenue Intergovernmental Revenue (MVFT Taxes) $ 232,000 $ 264,565 Miscellaneous Revenue Investment Earnings Total Miscellaneous Revenue Transfers In 1,000 1,000 220,000 1,775 1,775 32,565 775 775 (220,000) 114.04% 177.47% 177.47% 0.00% Zvi () Expenditures 11 Salaries 21 FICA 23 PERS 24 Industrial Insurance 25 Medical, Dental, Life, Optical 41 Professional Services Total Transfers Out / Indirect cost allocation Change in Fund Balance Beginning Fund Balance 650,000 650,000 10,124 AAA (207,124) 571,171 3,109 227 224 8 237 107,807 111,612 11,894 142,834 903,937 3,109 227 224 8 237 (542,193) (538,388) 0.00% 0.00% 0.00% 0.00% 0.00% 16.59% (a) 17.17% 1,770 117.48% 349,958 332,766 - 68.96% 158.26% Cash and investments (a) Professional services: $ 1,031,761 Work on 40 -42 Ave S (S 160st - S 131 PI) delayed. ** Variance = Actual over (under) prorated budget Fund 103 20 City of Tukwila Arterial Street Fund 104 - Revenue and Expenditures As of December 31 2012 % of year expired 100.00% Revenue General Revenue Parking Taxes Real Estate Excise Taxes Total General Revenue Charges for Services ROW Contribution /Impact Fees Total Charges for Services intergovernmental Revenue Miscellaneous Revenue Investment Eamings Contributions /Donations Other Misc Revenue Total Miscellaneous Revenue Transfer In Debt Proceeds 111,257 100,000 211,257 9.941,581 3,820 466,000 469,820 2,000,000 9,230,000 149.082 374,001 523,083 846,240 846,240 37,825 274,001 311,826 846,240 846,240 1,006,599 (8,934,982) 3,153 42,671 600 46,424 1,314,132 (667) (423,329) 600 (423,396) (685,868) (9,230,000) 134.00% (a) 374.00% (b) 247.60% 0.00% (c) 0.00% 10.13% (d) 82.53% 9.16% (e) 0% 9.88% 65.71% 0.00% (f) 51 Expenditures Salaries 11 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 44 Advertising 45 Operating Rentals & Leases 47 Public Utility Services 48 Repairs & Maintenance 49 Miscellaneous 64 Capital Outlay Total Arterial Streets 104 Transfers Out / Indirect cost allocation Change in Fund Balance Beginning Fund Balance 207,768 3,000 15,417 18,606 686 27,727 4,589,000 11,221,000 16,083,204 123,933 ¢o 5,645,521 4,789,469 415,547 5,861 31,498 30,261 2,587 64,205 839 2,535,765 256 10 1.887 2,964 2,056 7,405 722 6,694,118 9,795,981 386,563 207,779 (3,000) 5,861 16,081 11,655 1,901 36,478 839 (2,053,235) 256 10 1,887 2,964 2,056 7,405 722 (4,526,882) (6,287,223) 262,630 (6,446,066) 6,929,396 (12,091,587) 2,139,927 200.01 % 0.00% 0.00% 204.31 % 162.64% 377.05% 231.56% 0.00% 55.26% (h) 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 59.66% (h) 60.91% (g) 311.91% - 114.18% 144.68% ')? Cash and investments (a) (b) (c) (d) (e) (f) (9) (h) (i) Parking taxes: REET: ROW Contribution /Impact Fees: Intergovernmental revenue: Contributions /donations: Debt proceeds: Salaries: Professional services, capital: Debt service interest and costs: $ 394,755 Since 2007 parking taxes have averaged $150k a year. Based on property sales and budget is conservative. Westfield ROW dedication. Funding for SC Pky, Tuk ped bridge, mobility, not received yet. Traffic impact fees are based on development so are never budgeted. LID was delayed until 2013. More spent on Southcenter Parkway extension than budgeted. Transit center and Andover Park West projects delayed. Fund 104 loaned funds to the LID project and this is the interest incurred on the loan. ** Variance = Actual over (under) prorated budget Fund 104 21 City of Tukwila Contingency Fund 105 - Revenue and Expenditures As of December 31 2012 % of year expired 100.00% 14111:0111111114!" Revenue Miscellaneous Revenue Investment Earnings Total Miscellaneous Revenue � 1.816 $ 2.726 $ 1,816 2,726 910 910 150.12% 150.12% yxtekommotott erf� 1;11,1ir: s"1,112.111 Change in Fund Baance Beginning Fund Balance Cash and investments 1,816 1.293,816 2,726 1,457,728 $ 1,460,454 ** Variance = Actual over (under) prorated budget Fund 105 22 910 163,912 150.12% 112.67% City of Tukwila Fire Equipment Cum. Reserve 107 - Revenue and Expenditures As of December 31 2012 % of year expired 100.00% Revenue Intergovernmental Revenue Miscellaneous Revenue Investment Earnings $ 1.685 Total Miscellaneous Revenue 1,685 Transfers In 130,000 6,393 $ 6,393 1,821 $ 136 1,836 151 (130,000) 0.00% 108.09% 108.98% 0.00% Expenditures 31 Office & Operating Supplies Total Transfers Out / Indirect cost allocation 12,000 12,000 15 6,393 6,393 561 (5,607) (5,607) 546 Change in Fund Balance Beginning Fund Balance Cash and investments 119,670 769,671 1,275 890,797 $ 944,770 ** Variance = Actual over (under) prorated budget Fund 107 (118,395) 121,126 53.27% 53.27% 3740.00% 1.07% 115.74% 23 City of Tukwila Drug Seizure Fund 109 - Revenue and Expenditures As of December 31 2012 % o of year expired 100.00% MOW Revenue Miscellaneous Revenue Investment Earnings Seizure Revenue Total Miscellaneous Revenue Transfers In 1.000 20,000 21,000 75,000 ($0) $ (1,000) (20,000) (21,000) (0) (75,000) -0.01% 0.00% (a) 0.00% 0.00% it IL 1 Expenditures 31 Office & Operating Supplies 35 Small Tools & Minor Equipment 41 Professional Services 43 Travel 45 Operating Rentals & Leases 48 Repairs & Maintenance 49 Miscellaneous 64 Capital Outlay Total 3,000 2,395 7,233 10,000 5,858 4,697 10,000 6,009 1,704 41,690 69,586 2,000 53,000 78,000 (605) 7,233 (4,142) 4,697 (10,000) 6,009 (296) (11,310) (8,414) 79.85% 0.00% (b) 58.58% 0.00% 0.00% (c) 0.00% 85.20% 78.66% (d) 89.21% ra: ir t. Change in Fund Balance Beginning Fund Balance 18,000 112,000 (69,586) 229,711 (87, 586) 117,711 - 386.59% 205.10% Cash and investments (a) Seizure revenue: (b) Small tools & minor equipment: (c) Operating rentals & leases: (d) Capital outlay: $ 161,355 No seized items sold. Expenditures budgeted as capital recorded as minor equip. Did not meet capitalization threshold. Rentals not needed in 2012. Expenditures budgeted as capital recorded as minor equip. Did not meet capitalization threshold. ** Variance = Actual over (under) prorated budget Fund 109 24 City of Tukwila Debt Service Funds 2XX - Revenue and Expenditures As of December 31 2012 % of year expired 100.00% ANEW made Revenue Intergovernmental Revenue Miscellaneous Revenue Investment Earnings Total Miscellaneous Revenue Transfers In $ 66,657 $ 66,657 $ 3,000 3,000 3,126,717 28,421 28,421 2,770,995 0 100.00% 25,421 25,421 (355,722) 947.36% (a) 947.36% 88.62% Expenditures 80 Debt Service Principal 81 Debt Service Interest Total Debt Service Funds Transfers Out / Indirect cost allocation Change in Fund Balance Beginning Fund Balance 2,386,658 1,249,003 3,635,661 46,664 (485,951) 1,991,540 1,178,464 3,170, 004 (303,931) 3,316,312 (395,118) (70,539) (465,657) (46, 664) 83.44% (b) 94.35% (b) 87.19% 0.00% 182,020 3,316,312 62.54% 0.00% Cash and investments (a) Investment earnings: (b) Debt service: $ 3,012,381 Funds set aside to pay off golf course debt in 2013. Funds have been invested and earning interest. Contributed capital for SCORE debt. ** Variance = Actual over (under) prorated budget Fund 2XX 25 City of Tukwila Open Space and Parks Acq. Fund 301 - Revenue and Expenditures As of December 31 2012 of year expired 100.00% Revenue General Revenue Property Taxes $ 65,000 $ 241,849 $ 176.849 Real Estate Excise Taxes 100,250 375,255 275,005 Total General Revenue 165,250 617,104 451,854 Charges for Services Park Impact Fees Total Charges for Services Intergovernmental Revenue Miscellaneous Revenue Investment Earnings Rents and Concessions Total Miscellaneous Revenue 25,000 21,128 (3, 872) 25,000 21,128 (3,872) 500,000 410,888 (89,112) 7,000 5,000 12,000 2,678 31,101 33,779 (4, 322) 26,101 21,779 372.08% (a) 374.32% (b) 37a44% 84.51% 84.51% 82.18% 38.26% 622.02% (c) 281.50% Expenditures 11 Salaries 21 FICA 23 PERS 24 Industrial Insurance 25 Medical, Dental, Life, Optical 31 Office & Operating Supplies 41 Professional Services 44 Advertising 47 Public Utility Services 48 Repairs & Maintenance 64 Capital Outlay Total Park Acquisition Fund Transfers Out / Indirect cost allocation Change in Fund Balance Beginning Fund Balance 239,000 1,810 000 2,049,000 14,531 1, 079 1,044 68 2,265 6,735 216,432 867 5, 664 29,706 1,110, 278 1,388,669 14,531 1,079 1,044 68 2,265 6,735 (22,568) 867 5,664 29,706 (699,722) (660, 331) 100,653 32,016 68,637 (1,447, 403) 3,993,522 (337,785) 1,427, 973 $ 4 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 90.56% 0.00% 0.00% 0.00% 61.34% (d) 67.77% 31.81 % 1,109,618 (2,565,549) 23.34% 35.76% Cash and investments 1,068,126 (a) Property taxes: Revenue received in 2008, 2009, 2010 receipted into deferred revenue. Funds have now been earned so reclassified to revenue. Funds are from King County Proposition 1 for Duwamish Hill Preserve. (b) REET: Budget was conservative and based on previous years revenue. (c) Rents & concessions: Clearwire Channel rental of property. Paid $25k for 1 year lease. Will be recorded in general fund beginning in 2013. (d) Capital outlay: Purchased land for $1.1 M in 2012. ** Variance = Actual over (under) prorated budget Fund 301 26 City of Tukwila Facility Replacement Fund 302 Revenue and Expenditures As of December 31 2012 Revenue Charges for Services Sales and Use Taxes Total Charges for Services Miscellaneous Revenue Investment Earnings Total Miscellaneous Revenue S 326 $ 326 5,602 5,602 % of year expired 25 $ (301) 25 3,727 3,727 (301) (1,875) (1,875) 100.00% 7.82% 7.82% 66.52% 66.52% Expenditures 11 Salaries 21 FICA 23 PERS 24 Industrial Insurance 25 Medical, Dental, Life, Optical 31 Office & Operating Supplies 41 Professional Services 45 Operating Rentals & Leases 47 Public Utility Services 49 Miscellaneous 64 Capital Outlay Total Expenditures Transfers Out / Indirect cost allocation Change in Fund Balance Beginning Fund Balance Cash and investments (a) Capital outlay: 14,000 73,000 87,000 25,300 (106,372) 1,880,193 870 59 63 9 92 385 14,008 105 7,872 657 24,119 1.127 (21,494) 2,027,014 $ 2,105,864 870 59 63 9 92 385 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 8 100.05% 105 0.00% 7,872 0.00% 657 0.00% (73,000) 0.00% (a) (62,881) 27.72% (24,173 4.45% 84,878 146,821 Demo of Taqueria Riconsito on TIB that didn't happen. ** Variance = Actual over (under) prorated budget Fund 302 20.21 107.81% 27 City of Tukwila General Government Improvements 303 - Revenue and Expenditures As of December 31 2012 % of year expired 100.00% Revenue Intergovernmental Revenue Miscellaneous Revenue Investment Earnings Other Misc Revenue Total Miscellaneous Revenue Transfers In $ 58,077 $ 1,169,003 $ 1,110,926 842 842 1,650,000 885 4,939 5,824 1,210,000 43 4,939 4,982 (440,000) Nts k Expenditures 11 Salaries 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 48 Repairs & Maintenance 49 Miscellaneous 64 Capital Outlay Total Fire Impact Fees Transfers Out / Indirect cost allocation A Change in Fund Balance Beginning Fund Balance Cash and investments (a) Intergovernmental revenue: (b) Misc revenue: (c) Professional svcs & capital: (d) Repairs & maintenance: 97,296 7,819 8,800 1,100 14,798 440,000 1,160,000 1,729,813 43,179 49,791 783 3,794 3,622 757 8,642 10,068 57,193 1,403,580 2,030 127,038 79,593 306,046 2,052,937 (47,505) 783 (4,025) (5,178) (343) (6,156) 10,068 57,193 963,580 2,030 127,038 79,593 (853,954) 323,124 26,673 (16,506) 2012.85% (a) 105.15% - (b) 691.73% 73.33% 51.17% 0.00% 48.52% 41.15% 68.85% 58.40% 0.00% 0.00% 319.00% (c) 0.00% 0.00% (d) 0.00% 26.38% (c) 118.68% 61.77% - 476.36% 208.44% (64,073) 291,987 305,218 608,612 369,291 316,625 tiO A $ 164,599 Received funds from King County Flood Control District to help pay for removal of Hesco containers, Grant received from PSE. Hesco removal budgeted as capital but recorded properly as professional services, not capital. 6300 bldg fire alarm upgrade, installation of furniture for police dept remodel. **Variance = Actual over (under) prorated budget Fund 303 28 City of Tukwila Fire Impact Fees 304 - Revenue and Expenditures As of December 31 2012 Revenue Charges for Services Fire Impact Fees Total Charges for Services Investment Earnings Total Miscellaneous Revenue % of year expired $ 50,000 $ 33,686 $ (16,314) 50,000 33,686 (16,314) 100 505 405 100 505 405 100.00% 67.37% (a) 67.37% 504.64% 504.64% Expenditures 64 Capital Outlay 0.00% Change in Fund Balance Beginning Fund Balance 50,100 190,100 34,191 313,819 (15,909) 123,719 68.25% 165.08% Cash and investments (a) Fire impact fees: $ 348,010 Only assessed on new construction. **Variance = Actual over (under) prorated budget Fund 304 29 City of Tukwila Water Fund 401 - Revenue and Expenditures As of December 31 2012 Revenue Charges for Services Water Sales Security Total Charges for Services Intergovernmental Revenue Miscellaneous Revenue Investment Eamings Connection fees Other Misc Revenue Total Miscellaneous Revenue Transfers In hydrant rental % of year expired 100.00% $ 5,041,000 $ 5.181,455 $ 140,455 102.79% 1,000 90 (910) 9.00% 5,042,000 5,181,545 139,545 102.77% - 3,791 3,791 0.00% 9,234 57,370 48,136 621.30% (a) 25,000 3,550 (21,450) 14.20% 300 9,318 9,018 3106.00% 34,534 70,238 35,704 203.39% 106,000 98,460 (7,540) 92.89% Yr °F 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 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 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 556,692 553,275 (3,417) 99.39% 6,000 3,220 (2,780) 53.67% 5,738 5,501 (237) 95.87% 42,472 42,251 (221) 99.48% 49.851 39,596 (10,255) 79.43% 14,137 11,198 (2,939) 79.21% 113,690 121,487 7,797 106.86% 1.000 - (1,000) 0.00% 1,330 1,237 (93) 92.98% 93,181 97,764 4,583 104.92% 2,068,000 2,203,061 135,061 106.53% (b) 9,500 17,987 8,487 189.33% (c) 314,300 141,390 (172,910) 44.99% (d) 2,500 530 (1,970) 21.19% 1,500 1,336 (164) 89.09% 60,919 67,416 6,497 110.66% 20,260 20,260 - 100,00% 23,000 19,494 (3,506) 84.76% 3,000 2,624 (376) 87.46% 14,811 36,518 21,707 246.56% (e) 184,000 216,870 32,870 117.86% (f) 517,000 518,461 1,461 100.28% 1,287,000 59,921 (1,227,079) 4.66% (g) 438,881 438,880 (1) 100.00% 116,111 121,082 4,971 104.28% 5,944,873 4,741,356 (1,203,517) 79.76% 517,377 517,377 100.00% Change in Fund Balance Beginning Fund Balance (1,279,716) 95,300 1,375,016 -7.45% 1,959,365 5,982,649 4,023,284 305.34% 0 40 Cash and investments (a) (b) (c) (d) (e) (f) Investment eamings: Water purchased for resale: Professional services: Operating rentals & leases: Misc: Excise taxes: (g) Capital outlay: $ 4,635,412 US Bank CD interest not budgeted. Based on actual consumption. Did not complete Andover Park West project in 2012. Ajustment of ER &R costs to actual. Fees for processing credit cards. Budget has been $184k since 2008 but as revenue increases, so does the tax. Need to revise budget to reflect current taxes owed. Did not complete Andover Park West Project in 2012. **Variance = Actual over (under) prorated budget Fund 401 30 City of Tukwila Sewer Fund 402 - Revenue and Expenditures As of December 31 2012 Revenue Charges for Services Sewer Sales Total Charges for Services Miscellaneous Revenue Investment Earnings Connection fees Total Miscellaneous Revenue % of year expired 5,398,000 5 6,468,930 $ 1,070,930 5,398,000 6,468,930 1,070,930 4,426 120,000 124,426 21,084 103,800 139,990 16,658 (16,200) 15,564 100.00% 119.84% (a) 119.84% 476.37% (b) 86.50% 112.51% 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 Metro Sewage Treatment 35 Small Tools & Minor Equipment 41 Professional Services 42 Communication 43 Travel 44 Advertising 45 Operating Rentals & Leases 46 Insurance 47 Public Utility Services 48 Repairs & Maintenance 49 Miscellaneous 53 Excise Taxes 54 Interfund utility tax 64 Capital Outlay 80 Debt Service Principal 81 Debt Service Interest Total Sewer Fund Transfers Out/Indirect cost allocation Change in Fund Balance Beginning Fund Balance 267.360 8.000 3,442 20,338 23,943 6.156 50;356 1.000 570 22,491 3,749,000 4,000 161,600 2.500 500 150 124,415 15,195 22,050 43,000 8,799 40,000 543,000 770,000 272,861 83,337 6,244,063 307,638 4,233 4,036 24,073 22,542 5,340 55,565 579 17,731 3,611,261 6,592 13,347 1,467 940 128,375 15,195 31,085 25,865 35,958 83,069 647,043 469,386 272,861 66,278 5,850,458 446,980 446,980 }, (1,168,617) 1,158,774 312,996 1,886,825 40,278 (3,768) 594 3,735 (1,401) (816) 5,209 (1,000) 9 (4,760) (137,739) 2,592 (148,253) (1,033) 440 (150) 3,960 9,035 (17,135) 27,159 43,069 104,043 (300,614) (0) (17,059) (393,605) 0 1,481,613 728,051 f^� 115.07% (c) 52.91% 117.25% 118.36% 94.15% 86.75% 110.35% 0.00% 101.60% 78.84% 96.33% (d) 164.79% 8.26% (e) 58.68% 187.96% 0.00% 103.18% 100.00% 140.97% 60.15% (f) 408.65% (g) 207.67% (h) 119.16% (i) 60.96% (j) 100.00% 79.53% (k) 93.70% 100.00% - 26.78% 162.83% Cash and investments (a) (b) (c) (d) (e) (f) (g) (h) Sewer sales: Investment earnings: Salaries: Metro sewage treatment: Professional services: Repairs & maintenance: Misc: Excise taxes: Interfund utility taxes: Capital outlay: Debt service interest: 1,584,458 Sewer rates raised but budget not adjusted. Interest earned on receivables included in this category. Staff from Water, Surface Water, and Street help out during the year when Sewer is short due to employee leave. Based on actual usage. Comprehensive sewer plan will be completed in 2013 rather than 2012. Actual needed repairs lower than estimated. Additional costs for Eden support, credit card processing fees. Budget has been $40k since 2005 but as revenue increases, so does the tax. Need to revise budget to reflect current taxes owed. based on actual earnings and budget is conservative. South city limits sewer extension (Southcenter Pkway extension). Interest paid in full. **Variance = Actual over (under) prorated budget Fund 402 31 City of Tukwila Foster Golf Course 411- Revenue and Expenditures As of December 31 2012 % of year expired 100.00% Revenue General Revenue Excise Taxes Total General Revenue Charges for Services Sale of Merchandise Greens Fees, Instruction Total Charges for Services Miscellaneous Revenue Investment Earnings Rents and Concessions Other Misc Revenue Total Miscellaneous Revenue Transfers In $ 1,617 1,617 151,000 1,205,500 1,356,500 1,130 331,000 332,130 225,000 $ 3,531 $ 1,914 3,531 139,673 1,005,602 1,145,274 21,660 278,758 (494) 299,924 225,000 1,914 (11,327) (199,898) (211,226) 20,530 (52,242) (494) (32,206) 218.37% 218.37% 92.50% 83.42% (a) 84.43% 1916.82% (b) 84.22% (c) 0.00% 90.30% 100.00% 1 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 34 Items Purchased for Resale 35 Small Tools & Minor Equipment 41 Professional Services 42 Communication 43 Travel 44 Advertising 45 Operating Rentals & Leases 46 Insurance 47 Public Utility Services 48 Repairs & Maintenance 49 Miscellaneous 53 Excise Taxes 54 Interfund admissions tax 64 Capital Outlay 80 Debt Service Principal 81 Debt Service Interest Total Foster Golf Course Fund Transfers Out / Indirect cost allocation Change in Fund Balance Beginning Fund Balance Cash and investments (a) (b) (c) (d) (e) (f) (9) (h) (i) (1) (k) Green fees /instruction: Investment earnings: Rents & concessions: Salaries: Office & operating supplies: Items purchased for resales: Professional services: Communication: Public utility sery ices: Capital outlay: Debt service: 686,142 133,900 6,885 51,306 61,449 15,565 123,977 11,000 1.164 98,908 130,500 2,500 10,000 9,700 1,250 7,000 101,650 15,195 64,765 36,000 39,722 6.000 67,000 25.000 212,959 136,064 2,057,601 15.160 (157, 514) 52,831 590,738 102,784 1,211 52,633 48,185 16568 102,586 941 81,522 95,484 1,653 5.830 2, 847 127 3,936 95,598 15,195 46,956 31,739 32,725 6,203 59.268 1,394,730 15,160 263,840 140,550 n, r 7r $ 309,581 (95,404) (31,116) (5,674) 1,327 (13,264) 1,003 (21,391) (11,000) (223) (17,386) (35,016) (847) (4,170) (6,853) (1,123) (3,064) (6,052) (17,809) (4,261) (6,997) 203 (7,732) (25,000) (212,959) (138,064) (662,871) (0) 86.10% (d) 76.76% 17.58% 102.59% 78.41% 106.44% 82.75% 0.00% 80.85% 82.42% (e) 73.17% (f) 66.14% 58.30% (g) 29.35% (h) 10.19% 56.23% 94.05% 100.00% 72.50% (i) 88.17% 82.39% 103.38% 88.46% 0.00% (j) 0.00% (k) 0.00% (k) 67.78% 100.00% 421,354 87,719 - 167.50% 266.04% Golf is subject to weather and economy. Not as many rounds as expected. Conservative budget. Revenue stream directly tied to number of rounds. Director of Parks /Recreation originally budgeted 25% of salary to golf course. Charged 100% to Parks /Rec. Staff tried to watch all costs and be as efficient as possible. Reduction in number of rounds also results in reduction in items needed for resale. Staff tried to watch all costs and be as efficient as possible. Staff tried to watch all costs and be as efficient as possible. Based on actual comsumption. Replacement of bathroom counters has been put on hold. Bond debt of $3.4 million to finance the construction of the clubhouse was transferred **Variance = Actual over (under) prorated budget 32 Fund 411 City of Tukwila Surface Water Fund 412 - Revenue and Expenditures As of December 31 2012 Revenue Charges for Services Surface Water Sales Total Charges for Services Intergovernmental Revenue Miscellaneous Revenue Investment Earnings Capital contributions Other Misc Revenue Total Miscellaneous Revenue Gain /(Loss) Sale of Capital Assets 3,660,309 3,660,309 44,000 11,091 11,091 % of year expired 3,675,605 $ 15,296 15,296 130,714 86,714 3,675,605 20,401 28,253 362 49,016 (72) 9,310 28,253 362 37,925 (72) 100.00% 100.42% 100.42% 297.08% (a) 183.94% 0.00% (b) 0.00% 441.95% 0.00% �r�11tr, %,if as " � givnodl, 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 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 lnterfund utility tax 64 Capital Outlay 80 Debt Service Principal 81 Debt Service Interest Total Surface Water Fund Transfers Out Change in Fund Balance Beginning Fund Balance rit Cash and investments 721,168 721,712 544 100.08% 23,000 21,972 (1,029) 95.53% 11,653 11,626 (27) 99.77% 54,463 56,117 1,654 103.04% 64,589 51,602 (12,987) 79.89% 17,301 13,049 (4,252) 75.42% 167,666 149,952 (17,714) 89.43% 1,000 - (1,000) 0.00% 1,425 1,080 (345) 75.78% 42,521 67,632 25,111 159.06% (c) 3,000 2,501 (499) 83.36% 628,570 483,129 (145,441) 76.86% (d) 2,000 361 (1,639) 18.04% 2,000 1,752 (248) 87.58% 500 1,494 994 298.82% 96,638 86,632 (10,006) 89.65% (e) 15,195 15,195 - 100.00% 61,600 81,433 19,833 132.20% (f) 13,965 44,739 30,774 320.36% (g) 8,685 32,932 24,247 379.19% 25,000 50,728 25,728 202.91% (h) 371,000 369,077 (1,923) 99.48% 1,510,000 666,092 (843,908) 44.11% (1) 286,554 286,553 (1) 100.00% 30,514 30,572 58 100.19% 4,160,007 3,247,930 (912,077) 78,08% 400,786 400,786 0 100.00% , (845,393) 206,547 1,051,940 24.43% 937,263 2,122.611 1,185,348 226.47% a4 fiY (a) Intergovernmental revenue: (b) Capital contributions: (c) Office & operating supplies: (d) Professional services: (e) Operating rentals & leases: (f) Public utility services: (f) Repairs & maintenance: (h) Excise taxes: (i) Capital outlay: $ 2,344,887 Received $50,000 grant from Municipal Stormwater Capacity Grant program that was not budgeted. Budgeted $44,000 for KCFCAD opportunity funds but received $65,000. Infrastructure built by contractors and turned over to the City. Never budgeted. Supplies for NPDES program (national pollutant discharge elimination system). Reclassification of capital expenditures to non - capital. Reduction in monthly transfers to fund 501. Reflects increase in waste materials disposal for 2012. Reclassification of expenditures from capital. Budget has been $25k since 2007 but as revenue increases, so does tax. Need to revise budget. Private storm system adoption, storm lift station #15, reclass expenditures from capital to non - capital. *" Variance = Actual over (under) prorated budget Fund 412 33 City of Tukwila Equipment Rental /Replacement Fund 501 - Revenue and Expenditures As of December 31 2012 % of year expired Revenue Charges for Services ERR O&M Dept Charges $ 1,099,806 $ 1,212,055 $ 112,249 Equipment Replacement Charges 777.801 717,452 (60,349) Fuel Sales 474.000 454,368 (19,632) Transportation 150 - (150) Total Charges for Services 2,351,757 2,383,875 32,118 10,783 10,783 Intergovernmental Revenue Miscellaneous Revenue Investment Earnings Other Misc Revenue Total Miscellaneous Revenue Sale of Capital Assets 14,269 47,672 33,403 252 252 14,269 47,923 33,654 59,790 59,790 100.00% 110.21% (a) 92.24% (b) 95.86% (c) 0.00% 101.37% 0.00% 334.09% (d) 0.00% 335.86% 0.00% rye"'!` 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 34 Items Purchased for Resale 35 Small Tools & Minor Equipment 41 Professional Services 42 Communication 43 Travel 45 Operating Rentals & Leases 46 Insurance 48 Repairs & Maintenance 49 Miscellaneous 64 Capital Outlay Total Equipment Rental Fund Transfers Out Change in Fund Balance Beginning Fund Balance � e f7aa a# 7'r,i4"�,.rrfir3i, Cash and investments (a) ERR O&M Dept Charges: (b) Equip replacement chgs: (c) Fuel sales: (c) Investment Earnings: (e) Repairs & Maintenance: (f) Capital Outlay: 352.844 10,000 1,147 26,814 31,601 9.976 82,161 1,000 950 2,979 689,000 2,500 550 2,000 37,399 10,130 130,781 6,500 322;000 1,720,332 353,961 12,177 1,970 28,050 26,458 8,788 77,902 701 1,370 669,148 4,484 1,652 1,294 144 33,204 10,130 111,371 8,413 241,246 1,592,463 309;667 309,667 336,027 3,410,129 7 600,243 3,532,153 1,117 2,177 823 1,236 (5,143) (1,188) (4,259) (1,000) (249) (1,609) (19,852) 1,984 1,102 (706) 144 (4,195) (19,410) 1,913 (80,754) (127,869) 0 264,216 122,024 100.32% 121.77% 171.78% 104.61 % 83.73% 88.10% 94.82% 0.00% 73.81% 46.00% 97.12% 179.35% 300.32% 64.70% 0.00% 88.78% 100.00% 85.16% (e) 129.42% 74.92% (f) 92.57% 100.00% 178.63% 103.58% $ 4,143,268 Additional charges over budget to reconcile to actual exenditures; mostly depts fire, public works, parks maintenance, and street maintenance. Adjusted in December to reflect actual Adjusted in December to reflect actual Fund bought investments from other funds and interest earnings followed the investment Repairs less than budgeted. Standard budget but actual costs each year fluxuate. 2012 was higher than normal. Command car for BC (fire) was not purchased as planned ** Variance = Actual over (under) prorated budget Fund 501 34 City of Tukwila Insurance Fund 502 - Revenue and Expenditures As of December 31 2012 % of year expired 100.00% mugs Revenue Charges for Services Employee Benefit Programs $ 621 $ 748 $ Total Charges for Services 621 748 Miscellaneous Revenue Investment Earnings Employer Trust Contributions Employee Contributions Other Misc Revenue Total Miscellaneous Revenue Expenditures 25 Medical, Dental, Life, Optical 41 Professional Services 49 Miscellaneous Total Transfers Out / Indirect cost allocation lel Pi Change in Fund Balance Beginning Fund Balance Cash and investments (a) Investment earnings: (b) Professional services: $ 10,032 261 ,668 $ 4,367,715 4,329,483 $ 60,000 63,766 $ 6,200 - 4,443,947 4,654,916 4,700,000 25;000 20,500 4,745,500 113,548 (414,480) 4,431,820 4,713,591 34,354 16,509 4,764,454 80,305 (189, 094) 4,983,480 5,988,312 127 120.42% 127 120.42% 251,636 (38,232) 3,766 (6,200) 210,969 2608.33% (a) 99.12% 106.28% 0.00% 104.75% 13,591 9,354 (3,991) 18,954 (33,243) 225,386 551,660 100.29% 137.42% (b) 80.53% 100.40% 70.72% 45.62% 112.45% Fund bought investments from other funds that needed the cash in 2011 but budget for interest earnings never adjusted. Fund is now required to have an actuarial valuation performed for fund projections on an annual basis at a cost of $10,500. Budget for 2013 -2014 is still $25k a year. Budget may need to be adjusted to reflect the additional required expense. **Variance = Actual over (under) prorated budget Fund 502 35 City of Tukwila LEOFF Insurance Fund 503 - Revenue and Expenditures As of December 31 2012 % of year expired 100.00% Revenue Miscellaneous Revenue Investment Earnings Employer Trust Contributions Other Misc Revenue Expenditures 25 Medical, Dental, Life, Optical 41 Professional Services 49 Miscellaneous Total Transfers Out Change in Fund Balance Beginning Fund Balance Cash and investments (a; Employer Trust Contributions: (b; Medical, dental, life, optical: (c; Miscellaneous: $ 3,340 575,000 700 659,530 3,000 10,000 672,530 9,995 (103,485) 1,246,806 $ 3,565 467,007 $ 225 (1 07,993) (700) 106.73% 81.22% (a) 0.00% 380,867 1,870 670 383,407 4,619 82,546 1,628,986 $ 1,921,032 If (278,663) (1,130) (9,330) (289,123) (5,376) 186,031 382,180 idt 57.75% (b) 62.33% 6.70% (c) 57.01% 46.21% - 79.77% 130.65% Budget was set at 2010 actual contribution rates. There was a decision to lower contribution rates due to fund balances exceeding required minimums. Budget was set at 2010 actual expenditures. Actual expenditures were lower than expected and budget was not adjusted Budget was increased in 2010 but expenses have not been even close to the budget of $10k. Highest was in 2011 of $3,100 **Variance = Actual over (under) prorated budget Fund 503 36